id	sid	tid	token	lemma	pos
easat-6230	1	1	edelweiss	edelweiss	PROPN
easat-6230	1	2	applied	apply	VERB
easat-6230	1	3	science	science	NOUN
easat-6230	1	4	and	and	CCONJ
easat-6230	1	5	technology	technology	NOUN
easat-6230	1	6	issn	issn	PROPN
easat-6230	1	7	:	:	PUNCT
easat-6230	1	8	2576	2576	NUM
easat-6230	1	9	-	-	SYM
easat-6230	1	10	8484	8484	NUM
easat-6230	1	11	vol	vol	NOUN
easat-6230	1	12	.	.	PROPN
easat-6230	2	1	9	9	NUM
easat-6230	2	2	,	,	PUNCT
easat-6230	2	3	no	no	INTJ
easat-6230	2	4	.	.	NOUN
easat-6230	2	5	4	4	NUM
easat-6230	2	6	,	,	PUNCT
easat-6230	2	7	1252	1252	NUM
easat-6230	2	8	-	-	SYM
easat-6230	2	9	1264	1264	NUM
easat-6230	2	10	2025	2025	NUM
easat-6230	2	11	publisher	publisher	NOUN
easat-6230	2	12	:	:	PUNCT
easat-6230	2	13	learning	learn	VERB
easat-6230	2	14	gate	gate	NOUN
easat-6230	2	15	doi	doi	PROPN
easat-6230	2	16	:	:	PUNCT
easat-6230	2	17	10.55214/25768484.v9i4.6230	10.55214/25768484.v9i4.6230	NUM
easat-6230	2	18	©	©	PROPN
easat-6230	2	19	2025	2025	NUM
easat-6230	2	20	by	by	ADP
easat-6230	2	21	the	the	DET
easat-6230	2	22	author	author	NOUN
easat-6230	2	23	;	;	PUNCT
easat-6230	2	24	licensee	licensee	PROPN
easat-6230	2	25	learning	learning	NOUN
easat-6230	2	26	gate	gate	NOUN
easat-6230	3	1	©	©	PROPN
easat-6230	3	2	2025	2025	NUM
easat-6230	3	3	by	by	ADP
easat-6230	3	4	the	the	DET
easat-6230	3	5	author	author	NOUN
easat-6230	3	6	;	;	PUNCT
easat-6230	3	7	licensee	licensee	PROPN
easat-6230	3	8	learning	learning	NOUN
easat-6230	3	9	gate	gate	NOUN
easat-6230	3	10	history	history	NOUN
easat-6230	3	11	:	:	PUNCT
easat-6230	3	12	received	receive	VERB
easat-6230	3	13	:	:	PUNCT
easat-6230	3	14	15	15	NUM
easat-6230	3	15	february	february	NOUN
easat-6230	3	16	2025	2025	NUM
easat-6230	3	17	;	;	PUNCT
easat-6230	3	18	revised	revise	VERB
easat-6230	3	19	:	:	PUNCT
easat-6230	3	20	11	11	NUM
easat-6230	3	21	march	march	NOUN
easat-6230	3	22	2025	2025	NUM
easat-6230	3	23	;	;	PUNCT
easat-6230	3	24	accepted	accept	VERB
easat-6230	3	25	:	:	PUNCT
easat-6230	3	26	21	21	NUM
easat-6230	3	27	march	march	NOUN
easat-6230	3	28	2025	2025	NUM
easat-6230	3	29	;	;	PUNCT
easat-6230	3	30	published	publish	VERB
easat-6230	3	31	:	:	PUNCT
easat-6230	3	32	14	14	NUM
easat-6230	3	33	april	april	PROPN
easat-6230	3	34	2025	2025	NUM
easat-6230	3	35	*	*	PUNCT
easat-6230	3	36	correspondence	correspondence	NOUN
easat-6230	3	37	:	:	PUNCT
easat-6230	3	38	laithuy@tmu.edu.vn	laithuy@tmu.edu.vn	ADJ
easat-6230	3	39	determinants	determinant	NOUN
easat-6230	3	40	of	of	ADP
easat-6230	3	41	internal	internal	ADJ
easat-6230	3	42	audit	audit	NOUN
easat-6230	3	43	effectiveness	effectiveness	NOUN
easat-6230	3	44	and	and	CCONJ
easat-6230	3	45	its	its	PRON
easat-6230	3	46	mediating	mediate	VERB
easat-6230	3	47	role	role	NOUN
easat-6230	3	48	in	in	ADP
easat-6230	3	49	fraud	fraud	NOUN
easat-6230	3	50	prevention	prevention	NOUN
easat-6230	3	51	lai	lai	PROPN
easat-6230	4	1	thi	thi	VERB
easat-6230	4	2	thu	thu	PROPN
easat-6230	4	3	thuy1	thuy1	PROPN
easat-6230	4	4	1thuongmai	1thuongmai	PROPN
easat-6230	4	5	university	university	NOUN
easat-6230	4	6	,	,	PUNCT
easat-6230	4	7	vietnam	vietnam	PROPN
easat-6230	4	8	;	;	PUNCT
easat-6230	4	9	laithuy@tmu.edu.vn	laithuy@tmu.edu.vn	PROPN
easat-6230	4	10	(	(	PUNCT
easat-6230	4	11	l.t.t.t	l.t.t.t	NOUN
easat-6230	4	12	)	)	PUNCT
easat-6230	4	13	.	.	PUNCT
easat-6230	5	1	abstract	abstract	ADJ
easat-6230	5	2	:	:	PUNCT
easat-6230	5	3	this	this	DET
easat-6230	5	4	study	study	NOUN
easat-6230	5	5	examines	examine	VERB
easat-6230	5	6	the	the	DET
easat-6230	5	7	determinants	determinant	NOUN
easat-6230	5	8	of	of	ADP
easat-6230	5	9	internal	internal	ADJ
easat-6230	5	10	audit	audit	NOUN
easat-6230	5	11	effectiveness	effectiveness	NOUN
easat-6230	5	12	and	and	CCONJ
easat-6230	5	13	its	its	PRON
easat-6230	5	14	mediating	mediate	VERB
easat-6230	5	15	role	role	NOUN
easat-6230	5	16	in	in	ADP
easat-6230	5	17	fraud	fraud	NOUN
easat-6230	5	18	prevention	prevention	NOUN
easat-6230	5	19	within	within	ADP
easat-6230	5	20	vietnamese	vietnamese	ADJ
easat-6230	5	21	listed	list	VERB
easat-6230	5	22	firms	firm	NOUN
easat-6230	5	23	.	.	PUNCT
easat-6230	6	1	a	a	DET
easat-6230	6	2	quantitative	quantitative	ADJ
easat-6230	6	3	approach	approach	NOUN
easat-6230	6	4	was	be	AUX
easat-6230	6	5	adopted	adopt	VERB
easat-6230	6	6	,	,	PUNCT
easat-6230	6	7	with	with	ADP
easat-6230	6	8	data	datum	NOUN
easat-6230	6	9	collected	collect	VERB
easat-6230	6	10	from	from	ADP
easat-6230	6	11	228	228	NUM
easat-6230	6	12	internal	internal	ADJ
easat-6230	6	13	auditors	auditor	NOUN
easat-6230	6	14	,	,	PUNCT
easat-6230	6	15	chief	chief	ADJ
easat-6230	6	16	accountants	accountant	NOUN
easat-6230	6	17	,	,	PUNCT
easat-6230	6	18	cfos	cfos	NOUN
easat-6230	6	19	,	,	PUNCT
easat-6230	6	20	and	and	CCONJ
easat-6230	6	21	audit	audit	NOUN
easat-6230	6	22	committee	committee	NOUN
easat-6230	6	23	members	member	NOUN
easat-6230	6	24	through	through	ADP
easat-6230	6	25	structured	structured	ADJ
easat-6230	6	26	questionnaires	questionnaire	NOUN
easat-6230	6	27	.	.	PUNCT
easat-6230	7	1	using	use	VERB
easat-6230	7	2	structural	structural	ADJ
easat-6230	7	3	equation	equation	NOUN
easat-6230	7	4	modeling	modeling	NOUN
easat-6230	7	5	,	,	PUNCT
easat-6230	7	6	the	the	DET
easat-6230	7	7	results	result	NOUN
easat-6230	7	8	reveal	reveal	VERB
easat-6230	7	9	that	that	SCONJ
easat-6230	7	10	auditor	auditor	NOUN
easat-6230	7	11	competence	competence	NOUN
easat-6230	7	12	,	,	PUNCT
easat-6230	7	13	independence	independence	NOUN
easat-6230	7	14	,	,	PUNCT
easat-6230	7	15	information	information	NOUN
easat-6230	7	16	technology	technology	NOUN
easat-6230	7	17	adoption	adoption	NOUN
easat-6230	7	18	,	,	PUNCT
easat-6230	7	19	and	and	CCONJ
easat-6230	7	20	collaboration	collaboration	NOUN
easat-6230	7	21	between	between	ADP
easat-6230	7	22	internal	internal	ADJ
easat-6230	7	23	and	and	CCONJ
easat-6230	7	24	external	external	ADJ
easat-6230	7	25	auditors	auditor	NOUN
easat-6230	7	26	significantly	significantly	ADV
easat-6230	7	27	enhance	enhance	VERB
easat-6230	7	28	internal	internal	ADJ
easat-6230	7	29	audit	audit	NOUN
easat-6230	7	30	effectiveness	effectiveness	NOUN
easat-6230	7	31	.	.	PUNCT
easat-6230	8	1	in	in	ADP
easat-6230	8	2	turn	turn	NOUN
easat-6230	8	3	,	,	PUNCT
easat-6230	8	4	internal	internal	ADJ
easat-6230	8	5	audit	audit	NOUN
easat-6230	8	6	effectiveness	effectiveness	NOUN
easat-6230	8	7	contributes	contribute	VERB
easat-6230	8	8	to	to	PART
easat-6230	8	9	fraud	fraud	VERB
easat-6230	8	10	prevention	prevention	NOUN
easat-6230	8	11	by	by	ADP
easat-6230	8	12	strengthening	strengthen	VERB
easat-6230	8	13	internal	internal	ADJ
easat-6230	8	14	controls	control	NOUN
easat-6230	8	15	,	,	PUNCT
easat-6230	8	16	promoting	promote	VERB
easat-6230	8	17	transparency	transparency	NOUN
easat-6230	8	18	,	,	PUNCT
easat-6230	8	19	and	and	CCONJ
easat-6230	8	20	enabling	enable	VERB
easat-6230	8	21	early	early	ADJ
easat-6230	8	22	risk	risk	NOUN
easat-6230	8	23	detection	detection	NOUN
easat-6230	8	24	.	.	PUNCT
easat-6230	9	1	managerial	managerial	ADJ
easat-6230	9	2	support	support	NOUN
easat-6230	9	3	,	,	PUNCT
easat-6230	9	4	however	however	ADV
easat-6230	9	5	,	,	PUNCT
easat-6230	9	6	demonstrated	demonstrate	VERB
easat-6230	9	7	neither	neither	CCONJ
easat-6230	9	8	a	a	DET
easat-6230	9	9	direct	direct	ADJ
easat-6230	9	10	nor	nor	CCONJ
easat-6230	9	11	an	an	DET
easat-6230	9	12	indirect	indirect	ADJ
easat-6230	9	13	effect	effect	NOUN
easat-6230	9	14	on	on	ADP
easat-6230	9	15	internal	internal	ADJ
easat-6230	9	16	audit	audit	NOUN
easat-6230	9	17	effectiveness	effectiveness	NOUN
easat-6230	9	18	or	or	CCONJ
easat-6230	9	19	fraud	fraud	NOUN
easat-6230	9	20	prevention	prevention	NOUN
easat-6230	9	21	.	.	PUNCT
easat-6230	10	1	these	these	DET
easat-6230	10	2	findings	finding	NOUN
easat-6230	10	3	underscore	underscore	VERB
easat-6230	10	4	the	the	DET
easat-6230	10	5	strategic	strategic	ADJ
easat-6230	10	6	role	role	NOUN
easat-6230	10	7	of	of	ADP
easat-6230	10	8	internal	internal	ADJ
easat-6230	10	9	audit	audit	NOUN
easat-6230	10	10	in	in	ADP
easat-6230	10	11	corporate	corporate	ADJ
easat-6230	10	12	governance	governance	NOUN
easat-6230	10	13	and	and	CCONJ
easat-6230	10	14	emphasize	emphasize	VERB
easat-6230	10	15	the	the	DET
easat-6230	10	16	need	need	NOUN
easat-6230	10	17	for	for	ADP
easat-6230	10	18	capacity	capacity	NOUN
easat-6230	10	19	building	build	VERB
easat-6230	10	20	within	within	ADP
easat-6230	10	21	audit	audit	NOUN
easat-6230	10	22	departments	department	NOUN
easat-6230	10	23	.	.	PUNCT
easat-6230	11	1	the	the	DET
easat-6230	11	2	study	study	NOUN
easat-6230	11	3	offers	offer	VERB
easat-6230	11	4	practical	practical	ADJ
easat-6230	11	5	insights	insight	NOUN
easat-6230	11	6	for	for	ADP
easat-6230	11	7	organizations	organization	NOUN
easat-6230	11	8	and	and	CCONJ
easat-6230	11	9	policymakers	policymaker	NOUN
easat-6230	11	10	in	in	ADP
easat-6230	11	11	emerging	emerge	VERB
easat-6230	11	12	economies	economy	NOUN
easat-6230	11	13	aiming	aim	VERB
easat-6230	11	14	to	to	PART
easat-6230	11	15	build	build	VERB
easat-6230	11	16	robust	robust	ADJ
easat-6230	11	17	anti	anti	ADJ
easat-6230	11	18	-	-	ADJ
easat-6230	11	19	fraud	fraud	ADJ
easat-6230	11	20	frameworks	framework	NOUN
easat-6230	11	21	and	and	CCONJ
easat-6230	11	22	improve	improve	VERB
easat-6230	11	23	internal	internal	ADJ
easat-6230	11	24	oversight	oversight	NOUN
easat-6230	11	25	mechanisms	mechanism	NOUN
easat-6230	11	26	through	through	ADP
easat-6230	11	27	more	more	ADV
easat-6230	11	28	effective	effective	ADJ
easat-6230	11	29	internal	internal	ADJ
easat-6230	11	30	auditing	auditing	NOUN
easat-6230	11	31	practices	practice	NOUN
easat-6230	11	32	.	.	PUNCT
easat-6230	12	1	keywords	keyword	NOUN
easat-6230	12	2	:	:	PUNCT
easat-6230	12	3	fraud	fraud	NOUN
easat-6230	12	4	prevention	prevention	NOUN
easat-6230	12	5	,	,	PUNCT
easat-6230	12	6	internal	internal	ADJ
easat-6230	12	7	audit	audit	NOUN
easat-6230	12	8	effectiveness	effectiveness	NOUN
easat-6230	12	9	,	,	PUNCT
easat-6230	12	10	internal	internal	ADJ
easat-6230	12	11	auditor	auditor	NOUN
easat-6230	12	12	competence	competence	NOUN
easat-6230	12	13	,	,	PUNCT
easat-6230	12	14	information	information	NOUN
easat-6230	12	15	technology	technology	NOUN
easat-6230	12	16	.	.	PUNCT
easat-6230	13	1	1	1	X
easat-6230	13	2	.	.	X
easat-6230	13	3	introduction	introduction	NOUN
easat-6230	13	4	in	in	ADP
easat-6230	13	5	recent	recent	ADJ
easat-6230	13	6	years	year	NOUN
easat-6230	13	7	,	,	PUNCT
easat-6230	13	8	global	global	ADJ
easat-6230	13	9	financial	financial	ADJ
easat-6230	13	10	scandals	scandal	NOUN
easat-6230	13	11	have	have	AUX
easat-6230	13	12	underscored	underscore	VERB
easat-6230	13	13	the	the	DET
easat-6230	13	14	need	need	NOUN
easat-6230	13	15	for	for	ADP
easat-6230	13	16	strong	strong	ADJ
easat-6230	13	17	internal	internal	ADJ
easat-6230	13	18	control	control	NOUN
easat-6230	13	19	systems	system	NOUN
easat-6230	13	20	to	to	PART
easat-6230	13	21	prevent	prevent	VERB
easat-6230	13	22	fraud	fraud	NOUN
easat-6230	13	23	and	and	CCONJ
easat-6230	13	24	improve	improve	VERB
easat-6230	13	25	transparency	transparency	NOUN
easat-6230	13	26	.	.	PUNCT
easat-6230	14	1	in	in	ADP
easat-6230	14	2	vietnam	vietnam	PROPN
easat-6230	14	3	,	,	PUNCT
easat-6230	14	4	rising	rise	VERB
easat-6230	14	5	concerns	concern	NOUN
easat-6230	14	6	over	over	ADP
easat-6230	14	7	corporate	corporate	ADJ
easat-6230	14	8	governance	governance	NOUN
easat-6230	14	9	have	have	AUX
easat-6230	14	10	intensified	intensify	VERB
easat-6230	14	11	following	follow	VERB
easat-6230	14	12	accounting	accounting	NOUN
easat-6230	14	13	irregularities	irregularity	NOUN
easat-6230	14	14	and	and	CCONJ
easat-6230	14	15	market	market	NOUN
easat-6230	14	16	integration	integration	NOUN
easat-6230	14	17	.	.	PUNCT
easat-6230	15	1	internal	internal	ADJ
easat-6230	15	2	audit	audit	NOUN
easat-6230	15	3	plays	play	VERB
easat-6230	15	4	a	a	DET
easat-6230	15	5	critical	critical	ADJ
easat-6230	15	6	role	role	NOUN
easat-6230	15	7	beyond	beyond	ADP
easat-6230	15	8	compliance	compliance	NOUN
easat-6230	15	9	,	,	PUNCT
easat-6230	15	10	serving	serve	VERB
easat-6230	15	11	as	as	ADP
easat-6230	15	12	a	a	DET
easat-6230	15	13	strategic	strategic	ADJ
easat-6230	15	14	function	function	NOUN
easat-6230	15	15	in	in	ADP
easat-6230	15	16	fraud	fraud	NOUN
easat-6230	15	17	detection	detection	NOUN
easat-6230	15	18	.	.	PUNCT
easat-6230	16	1	however	however	ADV
easat-6230	16	2	,	,	PUNCT
easat-6230	16	3	the	the	DET
easat-6230	16	4	effectiveness	effectiveness	NOUN
easat-6230	16	5	of	of	ADP
easat-6230	16	6	internal	internal	ADJ
easat-6230	16	7	audit	audit	NOUN
easat-6230	16	8	(	(	PUNCT
easat-6230	16	9	iae	iae	NOUN
easat-6230	16	10	)	)	PUNCT
easat-6230	16	11	depends	depend	VERB
easat-6230	16	12	on	on	ADP
easat-6230	16	13	several	several	ADJ
easat-6230	16	14	factors	factor	NOUN
easat-6230	16	15	—	—	PUNCT
easat-6230	16	16	auditor	auditor	NOUN
easat-6230	16	17	competence	competence	NOUN
easat-6230	16	18	,	,	PUNCT
easat-6230	16	19	independence	independence	NOUN
easat-6230	16	20	,	,	PUNCT
easat-6230	16	21	it	it	PRON
easat-6230	16	22	integration	integration	NOUN
easat-6230	16	23	,	,	PUNCT
easat-6230	16	24	managerial	managerial	ADJ
easat-6230	16	25	support	support	NOUN
easat-6230	16	26	,	,	PUNCT
easat-6230	16	27	and	and	CCONJ
easat-6230	16	28	cooperation	cooperation	NOUN
easat-6230	16	29	with	with	ADP
easat-6230	16	30	external	external	ADJ
easat-6230	16	31	auditors	auditor	NOUN
easat-6230	16	32	.	.	PUNCT
easat-6230	17	1	while	while	SCONJ
easat-6230	17	2	previous	previous	ADJ
easat-6230	17	3	studies	study	NOUN
easat-6230	17	4	have	have	AUX
easat-6230	17	5	addressed	address	VERB
easat-6230	17	6	internal	internal	ADJ
easat-6230	17	7	audit	audit	NOUN
easat-6230	17	8	quality	quality	NOUN
easat-6230	17	9	[	[	X
easat-6230	17	10	1	1	NUM
easat-6230	17	11	,	,	PUNCT
easat-6230	17	12	2	2	NUM
easat-6230	17	13	]	]	PUNCT
easat-6230	17	14	few	few	ADJ
easat-6230	17	15	have	have	AUX
easat-6230	17	16	explored	explore	VERB
easat-6230	17	17	its	its	PRON
easat-6230	17	18	mediating	mediate	VERB
easat-6230	17	19	role	role	NOUN
easat-6230	17	20	in	in	ADP
easat-6230	17	21	fraud	fraud	NOUN
easat-6230	17	22	prevention	prevention	NOUN
easat-6230	17	23	.	.	PUNCT
easat-6230	18	1	this	this	DET
easat-6230	18	2	study	study	NOUN
easat-6230	18	3	fills	fill	VERB
easat-6230	18	4	that	that	SCONJ
easat-6230	18	5	gap	gap	NOUN
easat-6230	18	6	using	use	VERB
easat-6230	18	7	structural	structural	ADJ
easat-6230	18	8	equation	equation	NOUN
easat-6230	18	9	modeling	modeling	NOUN
easat-6230	18	10	(	(	PUNCT
easat-6230	18	11	sem	sem	NOUN
easat-6230	18	12	)	)	PUNCT
easat-6230	18	13	to	to	PART
easat-6230	18	14	examine	examine	VERB
easat-6230	18	15	how	how	SCONJ
easat-6230	18	16	these	these	DET
easat-6230	18	17	five	five	NUM
easat-6230	18	18	factors	factor	NOUN
easat-6230	18	19	influence	influence	VERB
easat-6230	18	20	iae	iae	NOUN
easat-6230	18	21	and	and	CCONJ
easat-6230	18	22	ultimately	ultimately	ADV
easat-6230	18	23	enhance	enhance	VERB
easat-6230	18	24	fraud	fraud	NOUN
easat-6230	18	25	control	control	NOUN
easat-6230	18	26	.	.	PUNCT
easat-6230	19	1	by	by	ADP
easat-6230	19	2	focusing	focus	VERB
easat-6230	19	3	on	on	ADP
easat-6230	19	4	companies	company	NOUN
easat-6230	19	5	listed	list	VERB
easat-6230	19	6	on	on	ADP
easat-6230	19	7	the	the	DET
easat-6230	19	8	ho	ho	PROPN
easat-6230	19	9	chi	chi	PROPN
easat-6230	19	10	minh	minh	PROPN
easat-6230	19	11	city	city	PROPN
easat-6230	19	12	and	and	CCONJ
easat-6230	19	13	hanoi	hanoi	PROPN
easat-6230	19	14	stock	stock	NOUN
easat-6230	19	15	exchanges	exchange	NOUN
easat-6230	19	16	,	,	PUNCT
easat-6230	19	17	the	the	DET
easat-6230	19	18	study	study	NOUN
easat-6230	19	19	provides	provide	VERB
easat-6230	19	20	both	both	DET
easat-6230	19	21	theoretical	theoretical	ADJ
easat-6230	19	22	insights	insight	NOUN
easat-6230	19	23	and	and	CCONJ
easat-6230	19	24	practical	practical	ADJ
easat-6230	19	25	recommendations	recommendation	NOUN
easat-6230	19	26	to	to	PART
easat-6230	19	27	strengthen	strengthen	VERB
easat-6230	19	28	internal	internal	ADJ
easat-6230	19	29	governance	governance	NOUN
easat-6230	19	30	in	in	ADP
easat-6230	19	31	vietnamese	vietnamese	ADJ
easat-6230	19	32	enterprises	enterprise	NOUN
easat-6230	19	33	.	.	PUNCT
easat-6230	20	1	2	2	X
easat-6230	20	2	.	.	X
easat-6230	20	3	literature	literature	PROPN
easat-6230	20	4	review	review	PROPN
easat-6230	20	5	fraud	fraud	NOUN
easat-6230	20	6	prevention	prevention	NOUN
easat-6230	20	7	has	have	AUX
easat-6230	20	8	become	become	VERB
easat-6230	20	9	a	a	DET
easat-6230	20	10	key	key	ADJ
easat-6230	20	11	concern	concern	NOUN
easat-6230	20	12	in	in	ADP
easat-6230	20	13	both	both	CCONJ
easat-6230	20	14	academic	academic	ADJ
easat-6230	20	15	and	and	CCONJ
easat-6230	20	16	corporate	corporate	ADJ
easat-6230	20	17	settings	setting	NOUN
easat-6230	20	18	,	,	PUNCT
easat-6230	20	19	especially	especially	ADV
easat-6230	20	20	in	in	ADP
easat-6230	20	21	emerging	emerge	VERB
easat-6230	20	22	economies	economy	NOUN
easat-6230	20	23	.	.	PUNCT
easat-6230	21	1	internal	internal	ADJ
easat-6230	21	2	audit	audit	NOUN
easat-6230	21	3	plays	play	VERB
easat-6230	21	4	a	a	DET
easat-6230	21	5	vital	vital	ADJ
easat-6230	21	6	role	role	NOUN
easat-6230	21	7	in	in	ADP
easat-6230	21	8	reducing	reduce	VERB
easat-6230	21	9	fraud	fraud	NOUN
easat-6230	21	10	risk	risk	NOUN
easat-6230	21	11	[	[	X
easat-6230	21	12	3	3	NUM
easat-6230	21	13	,	,	PUNCT
easat-6230	21	14	4	4	NUM
easat-6230	21	15	]	]	PUNCT
easat-6230	21	16	.	.	PUNCT
easat-6230	22	1	the	the	DET
easat-6230	22	2	institute	institute	PROPN
easat-6230	22	3	of	of	ADP
easat-6230	22	4	internal	internal	ADJ
easat-6230	22	5	auditors	auditor	NOUN
easat-6230	22	6	defines	define	VERB
easat-6230	22	7	internal	internal	ADJ
easat-6230	22	8	audit	audit	NOUN
easat-6230	22	9	as	as	ADP
easat-6230	22	10	an	an	DET
easat-6230	22	11	independent	independent	ADJ
easat-6230	22	12	,	,	PUNCT
easat-6230	22	13	objective	objective	ADJ
easat-6230	22	14	function	function	NOUN
easat-6230	22	15	that	that	PRON
easat-6230	22	16	adds	add	VERB
easat-6230	22	17	value	value	NOUN
easat-6230	22	18	and	and	CCONJ
easat-6230	22	19	improves	improve	VERB
easat-6230	22	20	operations	operation	NOUN
easat-6230	22	21	[	[	X
easat-6230	22	22	5	5	NUM
easat-6230	22	23	]	]	PUNCT
easat-6230	22	24	.	.	PUNCT
easat-6230	23	1	its	its	PRON
easat-6230	23	2	effectiveness	effectiveness	NOUN
easat-6230	23	3	is	be	AUX
easat-6230	23	4	closely	closely	ADV
easat-6230	23	5	linked	link	VERB
easat-6230	23	6	to	to	ADP
easat-6230	23	7	an	an	DET
easat-6230	23	8	organization	organization	NOUN
easat-6230	23	9	's	's	PART
easat-6230	23	10	ability	ability	NOUN
easat-6230	23	11	to	to	PART
easat-6230	23	12	prevent	prevent	VERB
easat-6230	23	13	fraud	fraud	NOUN
easat-6230	24	1	[	[	X
easat-6230	24	2	1	1	NUM
easat-6230	24	3	,	,	PUNCT
easat-6230	24	4	2	2	NUM
easat-6230	24	5	]	]	PUNCT
easat-6230	24	6	.	.	PUNCT
easat-6230	25	1	recent	recent	ADJ
easat-6230	25	2	studies	study	NOUN
easat-6230	25	3	highlight	highlight	VERB
easat-6230	25	4	that	that	SCONJ
easat-6230	25	5	iae	iae	NOUN
easat-6230	25	6	is	be	AUX
easat-6230	25	7	shaped	shape	VERB
easat-6230	25	8	by	by	ADP
easat-6230	25	9	factors	factor	NOUN
easat-6230	25	10	such	such	ADJ
easat-6230	25	11	as	as	ADP
easat-6230	25	12	auditor	auditor	NOUN
easat-6230	25	13	competence	competence	NOUN
easat-6230	25	14	,	,	PUNCT
easat-6230	25	15	independence	independence	NOUN
easat-6230	25	16	,	,	PUNCT
easat-6230	25	17	it	it	PRON
easat-6230	25	18	use	use	VERB
easat-6230	25	19	,	,	PUNCT
easat-6230	25	20	managerial	managerial	ADJ
easat-6230	25	21	support	support	NOUN
easat-6230	25	22	,	,	PUNCT
easat-6230	25	23	and	and	CCONJ
easat-6230	25	24	collaboration	collaboration	NOUN
easat-6230	25	25	with	with	ADP
easat-6230	25	26	external	external	ADJ
easat-6230	25	27	auditors	auditor	NOUN
easat-6230	25	28	[	[	X
easat-6230	25	29	6	6	NUM
easat-6230	25	30	]	]	PUNCT
easat-6230	25	31	.	.	PUNCT
easat-6230	26	1	1253	1253	NUM
easat-6230	26	2	edelweiss	edelweiss	PROPN
easat-6230	26	3	applied	apply	VERB
easat-6230	26	4	science	science	NOUN
easat-6230	26	5	and	and	CCONJ
easat-6230	26	6	technology	technology	NOUN
easat-6230	26	7	issn	issn	PROPN
easat-6230	26	8	:	:	PUNCT
easat-6230	26	9	2576	2576	NUM
easat-6230	26	10	-	-	SYM
easat-6230	26	11	8484	8484	NUM
easat-6230	26	12	vol	vol	NOUN
easat-6230	26	13	.	.	PROPN
easat-6230	27	1	9	9	NUM
easat-6230	27	2	,	,	PUNCT
easat-6230	27	3	no	no	INTJ
easat-6230	27	4	.	.	NOUN
easat-6230	27	5	4	4	NUM
easat-6230	27	6	:	:	SYM
easat-6230	27	7	1252	1252	NUM
easat-6230	27	8	-	-	SYM
easat-6230	27	9	1264	1264	NUM
easat-6230	27	10	,	,	PUNCT
easat-6230	27	11	2025	2025	NUM
easat-6230	27	12	doi	doi	NOUN
easat-6230	27	13	:	:	PUNCT
easat-6230	27	14	10.55214/25768484.v9i4.6230	10.55214/25768484.v9i4.6230	NUM
easat-6230	27	15	©	©	PROPN
easat-6230	27	16	2025	2025	NUM
easat-6230	27	17	by	by	ADP
easat-6230	27	18	the	the	DET
easat-6230	27	19	author	author	NOUN
easat-6230	27	20	;	;	PUNCT
easat-6230	27	21	licensee	licensee	PROPN
easat-6230	27	22	learning	learning	NOUN
easat-6230	27	23	gate	gate	NOUN
easat-6230	27	24	while	while	SCONJ
easat-6230	27	25	these	these	DET
easat-6230	27	26	factors	factor	NOUN
easat-6230	27	27	have	have	AUX
easat-6230	27	28	been	be	AUX
easat-6230	27	29	examined	examine	VERB
easat-6230	27	30	individually	individually	ADV
easat-6230	27	31	,	,	PUNCT
easat-6230	27	32	their	their	PRON
easat-6230	27	33	combined	combine	VERB
easat-6230	27	34	and	and	CCONJ
easat-6230	27	35	mediating	mediate	VERB
easat-6230	27	36	effects	effect	NOUN
easat-6230	27	37	on	on	ADP
easat-6230	27	38	fraud	fraud	NOUN
easat-6230	27	39	prevention	prevention	NOUN
easat-6230	27	40	—	—	PUNCT
easat-6230	27	41	particularly	particularly	ADV
easat-6230	27	42	within	within	ADP
easat-6230	27	43	vietnam	vietnam	PROPN
easat-6230	27	44	’s	’s	PART
easat-6230	27	45	transitional	transitional	ADJ
easat-6230	27	46	market	market	NOUN
easat-6230	27	47	—	—	PUNCT
easat-6230	27	48	remain	remain	VERB
easat-6230	27	49	understudied	understudied	ADJ
easat-6230	27	50	.	.	PUNCT
easat-6230	28	1	issues	issue	NOUN
easat-6230	28	2	like	like	ADP
easat-6230	28	3	limited	limit	VERB
easat-6230	28	4	it	it	PRON
easat-6230	28	5	adoption	adoption	NOUN
easat-6230	28	6	and	and	CCONJ
easat-6230	28	7	inconsistent	inconsistent	ADJ
easat-6230	28	8	managerial	managerial	ADJ
easat-6230	28	9	support	support	NOUN
easat-6230	28	10	further	far	ADV
easat-6230	28	11	complicate	complicate	VERB
easat-6230	28	12	their	their	PRON
easat-6230	28	13	interaction	interaction	NOUN
easat-6230	28	14	.	.	PUNCT
easat-6230	29	1	2.1	2.1	NUM
easat-6230	29	2	.	.	PUNCT
easat-6230	29	3	internal	internal	ADJ
easat-6230	29	4	audit	audit	NOUN
easat-6230	29	5	effectiveness	effectiveness	NOUN
easat-6230	29	6	iae	iae	NOUN
easat-6230	29	7	has	have	AUX
easat-6230	29	8	been	be	AUX
easat-6230	29	9	widely	widely	ADV
easat-6230	29	10	discussed	discuss	VERB
easat-6230	29	11	in	in	ADP
easat-6230	29	12	relation	relation	NOUN
easat-6230	29	13	to	to	PART
easat-6230	29	14	risk	risk	NOUN
easat-6230	29	15	management	management	NOUN
easat-6230	29	16	,	,	PUNCT
easat-6230	29	17	internal	internal	ADJ
easat-6230	29	18	control	control	NOUN
easat-6230	29	19	,	,	PUNCT
easat-6230	29	20	and	and	CCONJ
easat-6230	29	21	corporate	corporate	ADJ
easat-6230	29	22	governance	governance	NOUN
easat-6230	29	23	.	.	PUNCT
easat-6230	30	1	according	accord	VERB
easat-6230	30	2	to	to	ADP
easat-6230	30	3	the	the	DET
easat-6230	30	4	institute	institute	NOUN
easat-6230	30	5	of	of	ADP
easat-6230	30	6	internal	internal	ADJ
easat-6230	30	7	auditors	auditor	NOUN
easat-6230	30	8	,	,	PUNCT
easat-6230	30	9	ia	ia	PROPN
easat-6230	30	10	is	be	AUX
easat-6230	30	11	“	"	PUNCT
easat-6230	30	12	an	an	DET
easat-6230	30	13	independent	independent	ADJ
easat-6230	30	14	,	,	PUNCT
easat-6230	30	15	objective	objective	ADJ
easat-6230	30	16	assurance	assurance	NOUN
easat-6230	30	17	and	and	CCONJ
easat-6230	30	18	consulting	consulting	NOUN
easat-6230	30	19	activity	activity	NOUN
easat-6230	30	20	designed	design	VERB
easat-6230	30	21	to	to	PART
easat-6230	30	22	add	add	VERB
easat-6230	30	23	value	value	NOUN
easat-6230	30	24	and	and	CCONJ
easat-6230	30	25	improve	improve	VERB
easat-6230	30	26	an	an	DET
easat-6230	30	27	organization	organization	NOUN
easat-6230	30	28	’s	’s	PART
easat-6230	30	29	operations	operation	NOUN
easat-6230	30	30	”	"	PUNCT
easat-6230	31	1	[	[	X
easat-6230	31	2	5	5	NUM
easat-6230	31	3	]	]	PUNCT
easat-6230	31	4	.	.	PUNCT
easat-6230	32	1	ia	ia	PROPN
easat-6230	32	2	is	be	AUX
easat-6230	32	3	considered	consider	VERB
easat-6230	32	4	effective	effective	ADJ
easat-6230	32	5	when	when	SCONJ
easat-6230	32	6	it	it	PRON
easat-6230	32	7	helps	help	VERB
easat-6230	32	8	achieve	achieve	VERB
easat-6230	32	9	organizational	organizational	ADJ
easat-6230	32	10	goals	goal	NOUN
easat-6230	32	11	by	by	ADP
easat-6230	32	12	enhancing	enhance	VERB
easat-6230	32	13	control	control	NOUN
easat-6230	32	14	and	and	CCONJ
easat-6230	32	15	governance	governance	NOUN
easat-6230	32	16	systems	system	NOUN
easat-6230	32	17	[	[	X
easat-6230	32	18	2	2	NUM
easat-6230	32	19	,	,	PUNCT
easat-6230	32	20	7	7	NUM
easat-6230	32	21	]	]	PUNCT
easat-6230	32	22	.	.	PUNCT
easat-6230	33	1	as	as	SCONJ
easat-6230	33	2	noted	note	VERB
easat-6230	33	3	in	in	ADP
easat-6230	33	4	nguyen	nguyen	NOUN
easat-6230	33	5	,	,	PUNCT
easat-6230	33	6	et	et	PROPN
easat-6230	33	7	al	al	PROPN
easat-6230	33	8	.	.	PUNCT
easat-6230	34	1	[	[	X
easat-6230	34	2	8	8	NUM
easat-6230	34	3	]	]	PUNCT
easat-6230	34	4	effective	effective	ADJ
easat-6230	34	5	ia	ia	PROPN
easat-6230	34	6	must	must	AUX
easat-6230	34	7	go	go	VERB
easat-6230	34	8	beyond	beyond	ADP
easat-6230	34	9	compliance	compliance	NOUN
easat-6230	34	10	to	to	PART
easat-6230	34	11	drive	drive	VERB
easat-6230	34	12	continuous	continuous	ADJ
easat-6230	34	13	improvement	improvement	NOUN
easat-6230	34	14	.	.	PUNCT
easat-6230	35	1	rather	rather	ADV
easat-6230	35	2	than	than	ADP
easat-6230	35	3	merely	merely	ADV
easat-6230	35	4	monitoring	monitor	VERB
easat-6230	35	5	,	,	PUNCT
easat-6230	35	6	it	it	PRON
easat-6230	35	7	should	should	AUX
easat-6230	35	8	add	add	VERB
easat-6230	35	9	strategic	strategic	ADJ
easat-6230	35	10	value	value	NOUN
easat-6230	35	11	[	[	X
easat-6230	35	12	1	1	NUM
easat-6230	35	13	]	]	PUNCT
easat-6230	35	14	.	.	PUNCT
easat-6230	36	1	a	a	DET
easat-6230	36	2	broader	broad	ADJ
easat-6230	36	3	framework	framework	NOUN
easat-6230	36	4	proposed	propose	VERB
easat-6230	36	5	in	in	ADP
easat-6230	36	6	mihret	mihret	PROPN
easat-6230	36	7	,	,	PUNCT
easat-6230	36	8	et	et	PROPN
easat-6230	36	9	al	al	PROPN
easat-6230	36	10	.	.	PUNCT
easat-6230	37	1	[	[	X
easat-6230	37	2	9	9	NUM
easat-6230	37	3	]	]	PUNCT
easat-6230	37	4	views	view	NOUN
easat-6230	37	5	iae	iae	NOUN
easat-6230	37	6	as	as	ADP
easat-6230	37	7	the	the	DET
easat-6230	37	8	extent	extent	NOUN
easat-6230	37	9	to	to	PART
easat-6230	37	10	which	which	DET
easat-6230	37	11	audit	audit	NOUN
easat-6230	37	12	objectives	objective	NOUN
easat-6230	37	13	are	be	AUX
easat-6230	37	14	met	meet	VERB
easat-6230	37	15	—	—	PUNCT
easat-6230	37	16	ranging	range	VERB
easat-6230	37	17	from	from	ADP
easat-6230	37	18	control	control	NOUN
easat-6230	37	19	reinforcement	reinforcement	NOUN
easat-6230	37	20	to	to	PART
easat-6230	37	21	fraud	fraud	VERB
easat-6230	37	22	detection	detection	NOUN
easat-6230	37	23	.	.	PUNCT
easat-6230	38	1	in	in	ADP
easat-6230	38	2	transitional	transitional	ADJ
easat-6230	38	3	economies	economy	NOUN
easat-6230	38	4	like	like	ADP
easat-6230	38	5	vietnam	vietnam	PROPN
easat-6230	38	6	,	,	PUNCT
easat-6230	38	7	limited	limited	ADJ
easat-6230	38	8	resources	resource	NOUN
easat-6230	38	9	,	,	PUNCT
easat-6230	38	10	authority	authority	NOUN
easat-6230	38	11	,	,	PUNCT
easat-6230	38	12	and	and	CCONJ
easat-6230	38	13	it	it	PRON
easat-6230	38	14	infrastructure	infrastructure	NOUN
easat-6230	38	15	often	often	ADV
easat-6230	38	16	hinder	hinder	VERB
easat-6230	38	17	this	this	DET
easat-6230	38	18	potential	potential	NOUN
easat-6230	38	19	[	[	X
easat-6230	38	20	8	8	NUM
easat-6230	38	21	]	]	PUNCT
easat-6230	38	22	.	.	PUNCT
easat-6230	39	1	stakeholder	stakeholder	NOUN
easat-6230	39	2	perceptions	perception	NOUN
easat-6230	39	3	also	also	ADV
easat-6230	39	4	shape	shape	VERB
easat-6230	39	5	iae	iae	NOUN
easat-6230	39	6	.	.	PUNCT
easat-6230	40	1	as	as	SCONJ
easat-6230	40	2	highlighted	highlight	VERB
easat-6230	40	3	in	in	ADP
easat-6230	40	4	stewart	stewart	PROPN
easat-6230	40	5	and	and	CCONJ
easat-6230	40	6	subramaniam	subramaniam	PROPN
easat-6230	40	7	[	[	X
easat-6230	40	8	10	10	NUM
easat-6230	40	9	]	]	PUNCT
easat-6230	40	10	audit	audit	NOUN
easat-6230	40	11	functions	function	NOUN
easat-6230	40	12	are	be	AUX
easat-6230	40	13	more	more	ADV
easat-6230	40	14	effective	effective	ADJ
easat-6230	40	15	when	when	SCONJ
easat-6230	40	16	seen	see	VERB
easat-6230	40	17	as	as	ADP
easat-6230	40	18	independent	independent	ADJ
easat-6230	40	19	and	and	CCONJ
easat-6230	40	20	competent	competent	ADJ
easat-6230	40	21	.	.	PUNCT
easat-6230	41	1	this	this	PRON
easat-6230	41	2	encourages	encourage	VERB
easat-6230	41	3	cooperation	cooperation	NOUN
easat-6230	41	4	and	and	CCONJ
easat-6230	41	5	boosts	boost	VERB
easat-6230	41	6	influence	influence	NOUN
easat-6230	41	7	.	.	PUNCT
easat-6230	42	1	iae	iae	PROPN
easat-6230	42	2	plays	play	VERB
easat-6230	42	3	a	a	DET
easat-6230	42	4	vital	vital	ADJ
easat-6230	42	5	role	role	NOUN
easat-6230	42	6	in	in	ADP
easat-6230	42	7	fraud	fraud	NOUN
easat-6230	42	8	prevention	prevention	NOUN
easat-6230	42	9	.	.	PUNCT
easat-6230	43	1	studies	study	NOUN
easat-6230	43	2	show	show	VERB
easat-6230	43	3	that	that	SCONJ
easat-6230	43	4	stronger	strong	ADJ
easat-6230	43	5	audit	audit	NOUN
easat-6230	43	6	functions	function	NOUN
easat-6230	43	7	lead	lead	VERB
easat-6230	43	8	to	to	ADP
easat-6230	43	9	better	well	ADJ
easat-6230	43	10	fraud	fraud	VERB
easat-6230	43	11	detection	detection	NOUN
easat-6230	43	12	[	[	X
easat-6230	43	13	3	3	NUM
easat-6230	43	14	,	,	PUNCT
easat-6230	43	15	4	4	NUM
easat-6230	43	16	]	]	PUNCT
easat-6230	43	17	.	.	PUNCT
easat-6230	44	1	failures	failure	NOUN
easat-6230	44	2	in	in	ADP
easat-6230	44	3	ia	ia	PROPN
easat-6230	44	4	have	have	AUX
easat-6230	44	5	contributed	contribute	VERB
easat-6230	44	6	to	to	ADP
easat-6230	44	7	major	major	ADJ
easat-6230	44	8	scandals	scandal	NOUN
easat-6230	44	9	like	like	ADP
easat-6230	44	10	enron	enron	PROPN
easat-6230	44	11	and	and	CCONJ
easat-6230	44	12	worldcom	worldcom	PROPN
easat-6230	45	1	[	[	X
easat-6230	45	2	11	11	NUM
easat-6230	45	3	]	]	PUNCT
easat-6230	45	4	.	.	PUNCT
easat-6230	46	1	in	in	ADP
easat-6230	46	2	short	short	ADJ
easat-6230	46	3	,	,	PUNCT
easat-6230	46	4	iae	iae	NOUN
easat-6230	46	5	results	result	NOUN
easat-6230	46	6	from	from	ADP
easat-6230	46	7	the	the	DET
easat-6230	46	8	interplay	interplay	NOUN
easat-6230	46	9	of	of	ADP
easat-6230	46	10	multiple	multiple	ADJ
easat-6230	46	11	factors	factor	NOUN
easat-6230	46	12	:	:	PUNCT
easat-6230	46	13	auditor	auditor	NOUN
easat-6230	46	14	competence	competence	NOUN
easat-6230	46	15	,	,	PUNCT
easat-6230	46	16	independence	independence	NOUN
easat-6230	46	17	,	,	PUNCT
easat-6230	46	18	it	it	PRON
easat-6230	46	19	use	use	VERB
easat-6230	46	20	,	,	PUNCT
easat-6230	46	21	managerial	managerial	ADJ
easat-6230	46	22	support	support	NOUN
easat-6230	46	23	,	,	PUNCT
easat-6230	46	24	and	and	CCONJ
easat-6230	46	25	coordination	coordination	NOUN
easat-6230	46	26	with	with	ADP
easat-6230	46	27	external	external	ADJ
easat-6230	46	28	auditors	auditor	NOUN
easat-6230	46	29	.	.	PUNCT
easat-6230	47	1	these	these	PRON
easat-6230	47	2	will	will	AUX
easat-6230	47	3	be	be	AUX
easat-6230	47	4	explored	explore	VERB
easat-6230	47	5	in	in	ADP
easat-6230	47	6	the	the	DET
easat-6230	47	7	following	follow	VERB
easat-6230	47	8	sections	section	NOUN
easat-6230	47	9	,	,	PUNCT
easat-6230	47	10	with	with	ADP
easat-6230	47	11	a	a	DET
easat-6230	47	12	focus	focus	NOUN
easat-6230	47	13	on	on	ADP
easat-6230	47	14	vietnamese	vietnamese	ADJ
easat-6230	47	15	enterprises	enterprise	NOUN
easat-6230	47	16	.	.	PUNCT
easat-6230	48	1	2.2	2.2	NUM
easat-6230	48	2	.	.	PUNCT
easat-6230	48	3	factors	factor	NOUN
easat-6230	48	4	influencing	influence	VERB
easat-6230	48	5	internal	internal	ADJ
easat-6230	48	6	audit	audit	NOUN
easat-6230	48	7	effectiveness	effectiveness	NOUN
easat-6230	48	8	2.2.1	2.2.1	NUM
easat-6230	48	9	.	.	PUNCT
easat-6230	49	1	internal	internal	ADJ
easat-6230	49	2	auditor	auditor	NOUN
easat-6230	49	3	competence	competence	NOUN
easat-6230	49	4	competence	competence	NOUN
easat-6230	49	5	is	be	AUX
easat-6230	49	6	a	a	DET
easat-6230	49	7	core	core	ADJ
easat-6230	49	8	driver	driver	NOUN
easat-6230	49	9	of	of	ADP
easat-6230	49	10	internal	internal	ADJ
easat-6230	49	11	audit	audit	NOUN
easat-6230	49	12	effectiveness	effectiveness	NOUN
easat-6230	49	13	.	.	PUNCT
easat-6230	50	1	the	the	DET
easat-6230	50	2	isppia	isppia	NOUN
easat-6230	50	3	requires	require	VERB
easat-6230	50	4	that	that	SCONJ
easat-6230	50	5	internal	internal	ADJ
easat-6230	50	6	auditors	auditor	NOUN
easat-6230	50	7	possess	possess	VERB
easat-6230	50	8	the	the	DET
easat-6230	50	9	knowledge	knowledge	NOUN
easat-6230	50	10	,	,	PUNCT
easat-6230	50	11	skills	skill	NOUN
easat-6230	50	12	,	,	PUNCT
easat-6230	50	13	and	and	CCONJ
easat-6230	50	14	competencies	competency	NOUN
easat-6230	50	15	necessary	necessary	ADJ
easat-6230	50	16	to	to	PART
easat-6230	50	17	fulfill	fulfill	VERB
easat-6230	50	18	their	their	PRON
easat-6230	50	19	roles	role	NOUN
easat-6230	50	20	[	[	X
easat-6230	50	21	12	12	NUM
easat-6230	50	22	]	]	PUNCT
easat-6230	50	23	.	.	PUNCT
easat-6230	51	1	without	without	ADP
easat-6230	51	2	these	these	PRON
easat-6230	51	3	,	,	PUNCT
easat-6230	51	4	auditors	auditor	NOUN
easat-6230	51	5	can	can	AUX
easat-6230	51	6	not	not	PART
easat-6230	51	7	meet	meet	VERB
easat-6230	51	8	assurance	assurance	NOUN
easat-6230	51	9	or	or	CCONJ
easat-6230	51	10	advisory	advisory	ADJ
easat-6230	51	11	expectations	expectation	NOUN
easat-6230	51	12	—	—	PUNCT
easat-6230	51	13	especially	especially	ADV
easat-6230	51	14	in	in	ADP
easat-6230	51	15	dynamic	dynamic	ADJ
easat-6230	51	16	environments	environment	NOUN
easat-6230	51	17	[	[	X
easat-6230	51	18	1	1	NUM
easat-6230	51	19	,	,	PUNCT
easat-6230	51	20	9	9	NUM
easat-6230	51	21	]	]	PUNCT
easat-6230	51	22	.	.	PUNCT
easat-6230	52	1	competence	competence	NOUN
easat-6230	52	2	includes	include	VERB
easat-6230	52	3	both	both	DET
easat-6230	52	4	technical	technical	ADJ
easat-6230	52	5	expertise	expertise	NOUN
easat-6230	52	6	and	and	CCONJ
easat-6230	52	7	soft	soft	ADJ
easat-6230	52	8	skills	skill	NOUN
easat-6230	52	9	such	such	ADJ
easat-6230	52	10	as	as	ADP
easat-6230	52	11	critical	critical	ADJ
easat-6230	52	12	thinking	thinking	NOUN
easat-6230	52	13	and	and	CCONJ
easat-6230	52	14	ethical	ethical	ADJ
easat-6230	52	15	judgment	judgment	NOUN
easat-6230	52	16	.	.	PUNCT
easat-6230	53	1	it	it	PRON
easat-6230	53	2	determines	determine	VERB
easat-6230	53	3	whether	whether	SCONJ
easat-6230	53	4	audit	audit	NOUN
easat-6230	53	5	findings	finding	NOUN
easat-6230	53	6	are	be	AUX
easat-6230	53	7	accepted	accept	VERB
easat-6230	53	8	and	and	CCONJ
easat-6230	53	9	acted	act	VERB
easat-6230	53	10	upon	upon	SCONJ
easat-6230	53	11	[	[	X
easat-6230	53	12	13	13	NUM
easat-6230	53	13	]	]	PUNCT
easat-6230	53	14	.	.	PUNCT
easat-6230	54	1	in	in	ADP
easat-6230	54	2	the	the	DET
easat-6230	54	3	digital	digital	ADJ
easat-6230	54	4	age	age	NOUN
easat-6230	54	5	,	,	PUNCT
easat-6230	54	6	auditors	auditor	NOUN
easat-6230	54	7	must	must	AUX
easat-6230	54	8	also	also	ADV
easat-6230	54	9	address	address	VERB
easat-6230	54	10	it	it	PRON
easat-6230	54	11	risks	risk	NOUN
easat-6230	54	12	,	,	PUNCT
easat-6230	54	13	cybersecurity	cybersecurity	NOUN
easat-6230	54	14	,	,	PUNCT
easat-6230	54	15	and	and	CCONJ
easat-6230	54	16	analytics	analytic	NOUN
easat-6230	54	17	.	.	PUNCT
easat-6230	55	1	studies	study	NOUN
easat-6230	55	2	stress	stress	VERB
easat-6230	55	3	the	the	DET
easat-6230	55	4	importance	importance	NOUN
easat-6230	55	5	of	of	ADP
easat-6230	55	6	continuous	continuous	ADJ
easat-6230	55	7	professional	professional	ADJ
easat-6230	55	8	development	development	NOUN
easat-6230	55	9	to	to	PART
easat-6230	55	10	meet	meet	VERB
easat-6230	55	11	these	these	DET
easat-6230	55	12	demands	demand	NOUN
easat-6230	55	13	[	[	X
easat-6230	55	14	14	14	NUM
easat-6230	55	15	,	,	PUNCT
easat-6230	55	16	15	15	NUM
easat-6230	55	17	]	]	PUNCT
easat-6230	55	18	.	.	PUNCT
easat-6230	56	1	in	in	ADP
easat-6230	56	2	vietnam	vietnam	PROPN
easat-6230	56	3	,	,	PUNCT
easat-6230	56	4	concerns	concern	NOUN
easat-6230	56	5	persist	persist	VERB
easat-6230	56	6	over	over	ADP
easat-6230	56	7	the	the	DET
easat-6230	56	8	readiness	readiness	NOUN
easat-6230	56	9	of	of	ADP
easat-6230	56	10	accounting	accounting	NOUN
easat-6230	56	11	graduates	graduate	NOUN
easat-6230	56	12	.	.	PUNCT
easat-6230	57	1	a	a	DET
easat-6230	57	2	study	study	NOUN
easat-6230	57	3	revealed	reveal	VERB
easat-6230	57	4	a	a	DET
easat-6230	57	5	disconnect	disconnect	NOUN
easat-6230	57	6	between	between	ADP
easat-6230	57	7	academic	academic	ADJ
easat-6230	57	8	training	training	NOUN
easat-6230	57	9	and	and	CCONJ
easat-6230	57	10	real	real	ADJ
easat-6230	57	11	-	-	PUNCT
easat-6230	57	12	world	world	NOUN
easat-6230	57	13	auditing	auditing	NOUN
easat-6230	57	14	needs	need	NOUN
easat-6230	57	15	—	—	PUNCT
easat-6230	57	16	particularly	particularly	ADV
easat-6230	57	17	in	in	ADP
easat-6230	57	18	fraud	fraud	NOUN
easat-6230	57	19	risk	risk	NOUN
easat-6230	57	20	assessment	assessment	NOUN
easat-6230	57	21	and	and	CCONJ
easat-6230	57	22	risk	risk	NOUN
easat-6230	57	23	-	-	PUNCT
easat-6230	57	24	based	base	VERB
easat-6230	57	25	planning	planning	NOUN
easat-6230	57	26	[	[	X
easat-6230	57	27	8	8	NUM
easat-6230	57	28	]	]	PUNCT
easat-6230	57	29	.	.	PUNCT
easat-6230	58	1	moreover	moreover	ADV
easat-6230	58	2	,	,	PUNCT
easat-6230	58	3	a	a	DET
easat-6230	58	4	lack	lack	NOUN
easat-6230	58	5	of	of	ADP
easat-6230	58	6	continuing	continue	VERB
easat-6230	58	7	education	education	NOUN
easat-6230	58	8	limits	limit	VERB
easat-6230	58	9	auditors	auditor	NOUN
easat-6230	58	10	'	'	PART
easat-6230	58	11	ability	ability	NOUN
easat-6230	58	12	to	to	PART
easat-6230	58	13	meet	meet	VERB
easat-6230	58	14	global	global	ADJ
easat-6230	58	15	standards	standard	NOUN
easat-6230	58	16	or	or	CCONJ
easat-6230	58	17	detect	detect	VERB
easat-6230	58	18	complex	complex	ADJ
easat-6230	58	19	fraud	fraud	NOUN
easat-6230	58	20	schemes	scheme	NOUN
easat-6230	58	21	.	.	PUNCT
easat-6230	59	1	research	research	NOUN
easat-6230	59	2	confirms	confirm	VERB
easat-6230	59	3	that	that	SCONJ
easat-6230	59	4	competent	competent	ADJ
easat-6230	59	5	auditors	auditor	NOUN
easat-6230	59	6	are	be	AUX
easat-6230	59	7	more	more	ADV
easat-6230	59	8	likely	likely	ADJ
easat-6230	59	9	to	to	PART
easat-6230	59	10	uncover	uncover	VERB
easat-6230	59	11	early	early	ADJ
easat-6230	59	12	fraud	fraud	NOUN
easat-6230	59	13	indicators	indicator	NOUN
easat-6230	59	14	and	and	CCONJ
easat-6230	59	15	recommend	recommend	VERB
easat-6230	59	16	credible	credible	ADJ
easat-6230	59	17	actions	action	NOUN
easat-6230	59	18	[	[	X
easat-6230	59	19	3	3	NUM
easat-6230	59	20	,	,	PUNCT
easat-6230	59	21	6	6	NUM
easat-6230	59	22	]	]	PUNCT
easat-6230	59	23	.	.	PUNCT
easat-6230	60	1	based	base	VERB
easat-6230	60	2	on	on	ADP
easat-6230	60	3	this	this	PRON
easat-6230	60	4	,	,	PUNCT
easat-6230	60	5	the	the	DET
easat-6230	60	6	study	study	NOUN
easat-6230	60	7	hypothesizes	hypothesize	VERB
easat-6230	60	8	that	that	SCONJ
easat-6230	60	9	auditor	auditor	NOUN
easat-6230	60	10	competence	competence	NOUN
easat-6230	60	11	significantly	significantly	ADV
easat-6230	60	12	enhances	enhance	VERB
easat-6230	60	13	internal	internal	ADJ
easat-6230	60	14	audit	audit	NOUN
easat-6230	60	15	effectiveness	effectiveness	NOUN
easat-6230	60	16	and	and	CCONJ
easat-6230	60	17	strengthens	strengthen	VERB
easat-6230	60	18	fraud	fraud	NOUN
easat-6230	60	19	prevention	prevention	NOUN
easat-6230	60	20	in	in	ADP
easat-6230	60	21	vietnamese	vietnamese	ADJ
easat-6230	60	22	listed	list	VERB
easat-6230	60	23	firms	firm	NOUN
easat-6230	60	24	.	.	PUNCT
easat-6230	61	1	2.2.2	2.2.2	X
easat-6230	61	2	.	.	PUNCT
easat-6230	61	3	internal	internal	ADJ
easat-6230	61	4	auditor	auditor	PROPN
easat-6230	61	5	independence	independence	NOUN
easat-6230	61	6	independence	independence	NOUN
easat-6230	61	7	is	be	AUX
easat-6230	61	8	a	a	DET
easat-6230	61	9	core	core	ADJ
easat-6230	61	10	principle	principle	NOUN
easat-6230	61	11	of	of	ADP
easat-6230	61	12	internal	internal	ADJ
easat-6230	61	13	auditing	auditing	NOUN
easat-6230	61	14	.	.	PUNCT
easat-6230	62	1	the	the	DET
easat-6230	62	2	iia	iia	PROPN
easat-6230	62	3	defines	define	VERB
easat-6230	62	4	it	it	PRON
easat-6230	62	5	as	as	ADP
easat-6230	62	6	“	"	PUNCT
easat-6230	62	7	freedom	freedom	NOUN
easat-6230	62	8	from	from	ADP
easat-6230	62	9	conditions	condition	NOUN
easat-6230	62	10	that	that	PRON
easat-6230	62	11	threaten	threaten	VERB
easat-6230	62	12	the	the	DET
easat-6230	62	13	ability	ability	NOUN
easat-6230	62	14	to	to	PART
easat-6230	62	15	carry	carry	VERB
easat-6230	62	16	out	out	ADP
easat-6230	62	17	responsibilities	responsibility	NOUN
easat-6230	62	18	in	in	ADP
easat-6230	62	19	an	an	DET
easat-6230	62	20	unbiased	unbiased	ADJ
easat-6230	62	21	manner	manner	NOUN
easat-6230	62	22	,	,	PUNCT
easat-6230	62	23	”	"	PUNCT
easat-6230	62	24	reinforcing	reinforce	VERB
easat-6230	62	25	the	the	DET
easat-6230	62	26	need	need	NOUN
easat-6230	62	27	for	for	ADP
easat-6230	62	28	objectivity	objectivity	NOUN
easat-6230	62	29	[	[	X
easat-6230	62	30	5	5	NUM
easat-6230	62	31	,	,	PUNCT
easat-6230	62	32	10	10	NUM
easat-6230	62	33	]	]	PUNCT
easat-6230	62	34	.	.	PUNCT
easat-6230	63	1	the	the	DET
easat-6230	63	2	isppia	isppia	ADJ
easat-6230	63	3	mandates	mandate	NOUN
easat-6230	63	4	that	that	PRON
easat-6230	63	5	internal	internal	ADJ
easat-6230	63	6	auditors	auditor	NOUN
easat-6230	63	7	report	report	VERB
easat-6230	63	8	functionally	functionally	ADV
easat-6230	63	9	to	to	ADP
easat-6230	63	10	the	the	DET
easat-6230	63	11	audit	audit	NOUN
easat-6230	63	12	committee	committee	NOUN
easat-6230	63	13	or	or	CCONJ
easat-6230	63	14	board	board	NOUN
easat-6230	63	15	,	,	PUNCT
easat-6230	63	16	ensuring	ensure	VERB
easat-6230	63	17	they	they	PRON
easat-6230	63	18	can	can	AUX
easat-6230	63	19	evaluate	evaluate	VERB
easat-6230	63	20	management	management	NOUN
easat-6230	63	21	without	without	ADP
easat-6230	63	22	pressure	pressure	NOUN
easat-6230	63	23	[	[	X
easat-6230	63	24	12	12	NUM
easat-6230	63	25	,	,	PUNCT
easat-6230	63	26	13	13	NUM
easat-6230	63	27	]	]	PUNCT
easat-6230	63	28	.	.	PUNCT
easat-6230	64	1	independence	independence	NOUN
easat-6230	64	2	allows	allow	VERB
easat-6230	64	3	auditors	auditor	NOUN
easat-6230	64	4	to	to	PART
easat-6230	64	5	exercise	exercise	VERB
easat-6230	64	6	professional	professional	ADJ
easat-6230	64	7	judgment	judgment	NOUN
easat-6230	64	8	without	without	ADP
easat-6230	64	9	interference	interference	NOUN
easat-6230	64	10	.	.	PUNCT
easat-6230	65	1	1254	1254	NUM
easat-6230	65	2	edelweiss	edelweiss	PROPN
easat-6230	65	3	applied	apply	VERB
easat-6230	65	4	science	science	NOUN
easat-6230	65	5	and	and	CCONJ
easat-6230	65	6	technology	technology	NOUN
easat-6230	65	7	issn	issn	PROPN
easat-6230	65	8	:	:	PUNCT
easat-6230	65	9	2576	2576	NUM
easat-6230	65	10	-	-	SYM
easat-6230	65	11	8484	8484	NUM
easat-6230	65	12	vol	vol	NOUN
easat-6230	65	13	.	.	PROPN
easat-6230	66	1	9	9	NUM
easat-6230	66	2	,	,	PUNCT
easat-6230	66	3	no	no	INTJ
easat-6230	66	4	.	.	NOUN
easat-6230	66	5	4	4	NUM
easat-6230	66	6	:	:	SYM
easat-6230	66	7	1252	1252	NUM
easat-6230	66	8	-	-	SYM
easat-6230	66	9	1264	1264	NUM
easat-6230	66	10	,	,	PUNCT
easat-6230	66	11	2025	2025	NUM
easat-6230	66	12	doi	doi	NOUN
easat-6230	66	13	:	:	PUNCT
easat-6230	66	14	10.55214/25768484.v9i4.6230	10.55214/25768484.v9i4.6230	NUM
easat-6230	66	15	©	©	PROPN
easat-6230	66	16	2025	2025	NUM
easat-6230	66	17	by	by	ADP
easat-6230	66	18	the	the	DET
easat-6230	66	19	author	author	NOUN
easat-6230	66	20	;	;	PUNCT
easat-6230	66	21	licensee	licensee	PROPN
easat-6230	66	22	learning	learning	PROPN
easat-6230	66	23	gate	gate	PROPN
easat-6230	66	24	studies	study	NOUN
easat-6230	66	25	affirm	affirm	VERB
easat-6230	66	26	its	its	PRON
easat-6230	66	27	centrality	centrality	NOUN
easat-6230	66	28	to	to	PART
easat-6230	66	29	audit	audit	NOUN
easat-6230	66	30	effectiveness	effectiveness	NOUN
easat-6230	66	31	.	.	PUNCT
easat-6230	67	1	independence	independence	NOUN
easat-6230	67	2	is	be	AUX
easat-6230	67	3	consistently	consistently	ADV
easat-6230	67	4	ranked	rank	VERB
easat-6230	67	5	as	as	ADP
easat-6230	67	6	a	a	DET
easat-6230	67	7	top	top	ADJ
easat-6230	67	8	factor	factor	NOUN
easat-6230	67	9	influencing	influence	VERB
easat-6230	67	10	performance	performance	NOUN
easat-6230	67	11	[	[	X
easat-6230	67	12	16	16	NUM
easat-6230	67	13	]	]	PUNCT
easat-6230	67	14	.	.	PUNCT
easat-6230	68	1	yet	yet	ADV
easat-6230	68	2	in	in	ADP
easat-6230	68	3	developing	develop	VERB
easat-6230	68	4	countries	country	NOUN
easat-6230	68	5	,	,	PUNCT
easat-6230	68	6	institutional	institutional	ADJ
easat-6230	68	7	barriers	barrier	NOUN
easat-6230	68	8	such	such	ADJ
easat-6230	68	9	as	as	ADP
easat-6230	68	10	unclear	unclear	ADJ
easat-6230	68	11	reporting	reporting	NOUN
easat-6230	68	12	lines	line	NOUN
easat-6230	68	13	and	and	CCONJ
easat-6230	68	14	cultural	cultural	ADJ
easat-6230	68	15	expectations	expectation	NOUN
easat-6230	68	16	often	often	ADV
easat-6230	68	17	compromise	compromise	VERB
easat-6230	68	18	auditor	auditor	NOUN
easat-6230	68	19	objectivity	objectivity	NOUN
easat-6230	68	20	[	[	X
easat-6230	68	21	17	17	NUM
easat-6230	68	22	]	]	PUNCT
easat-6230	68	23	.	.	PUNCT
easat-6230	69	1	in	in	ADP
easat-6230	69	2	vietnam	vietnam	PROPN
easat-6230	69	3	,	,	PUNCT
easat-6230	69	4	many	many	ADJ
easat-6230	69	5	auditors	auditor	NOUN
easat-6230	69	6	remain	remain	VERB
easat-6230	69	7	under	under	ADP
easat-6230	69	8	finance	finance	NOUN
easat-6230	69	9	or	or	CCONJ
easat-6230	69	10	accounting	accounting	NOUN
easat-6230	69	11	departments	department	NOUN
easat-6230	69	12	,	,	PUNCT
easat-6230	69	13	limiting	limit	VERB
easat-6230	69	14	their	their	PRON
easat-6230	69	15	authority	authority	NOUN
easat-6230	69	16	and	and	CCONJ
easat-6230	69	17	fostering	foster	VERB
easat-6230	69	18	conflicts	conflict	NOUN
easat-6230	69	19	of	of	ADP
easat-6230	69	20	interest	interest	NOUN
easat-6230	69	21	.	.	PUNCT
easat-6230	70	1	organizational	organizational	ADJ
easat-6230	70	2	culture	culture	NOUN
easat-6230	70	3	often	often	ADV
easat-6230	70	4	favors	favor	VERB
easat-6230	70	5	loyalty	loyalty	NOUN
easat-6230	70	6	over	over	ADP
easat-6230	70	7	skepticism	skepticism	NOUN
easat-6230	70	8	,	,	PUNCT
easat-6230	70	9	discouraging	discourage	VERB
easat-6230	70	10	auditors	auditor	NOUN
easat-6230	70	11	from	from	ADP
easat-6230	70	12	raising	raise	VERB
easat-6230	70	13	red	red	ADJ
easat-6230	70	14	flags	flag	NOUN
easat-6230	70	15	[	[	X
easat-6230	70	16	8	8	NUM
easat-6230	70	17	]	]	PUNCT
easat-6230	70	18	.	.	PUNCT
easat-6230	71	1	weak	weak	ADJ
easat-6230	71	2	independence	independence	NOUN
easat-6230	71	3	also	also	ADV
easat-6230	71	4	increases	increase	VERB
easat-6230	71	5	fraud	fraud	NOUN
easat-6230	71	6	risk	risk	NOUN
easat-6230	71	7	.	.	PUNCT
easat-6230	72	1	high	high	ADJ
easat-6230	72	2	-	-	PUNCT
easat-6230	72	3	profile	profile	NOUN
easat-6230	72	4	cases	case	NOUN
easat-6230	72	5	like	like	ADP
easat-6230	72	6	enron	enron	PROPN
easat-6230	72	7	and	and	CCONJ
easat-6230	72	8	worldcom	worldcom	PROPN
easat-6230	72	9	illustrate	illustrate	VERB
easat-6230	72	10	how	how	SCONJ
easat-6230	72	11	compromised	compromise	VERB
easat-6230	72	12	auditor	auditor	NOUN
easat-6230	72	13	autonomy	autonomy	NOUN
easat-6230	72	14	enables	enable	VERB
easat-6230	72	15	misconduct	misconduct	NOUN
easat-6230	73	1	[	[	X
easat-6230	73	2	11	11	NUM
easat-6230	73	3	]	]	PUNCT
easat-6230	73	4	.	.	PUNCT
easat-6230	74	1	truly	truly	ADV
easat-6230	74	2	independent	independent	ADJ
easat-6230	74	3	audit	audit	NOUN
easat-6230	74	4	functions	function	NOUN
easat-6230	74	5	are	be	AUX
easat-6230	74	6	more	more	ADV
easat-6230	74	7	likely	likely	ADJ
easat-6230	74	8	to	to	PART
easat-6230	74	9	detect	detect	VERB
easat-6230	74	10	fraud	fraud	NOUN
easat-6230	74	11	early	early	ADV
easat-6230	74	12	and	and	CCONJ
easat-6230	74	13	provide	provide	VERB
easat-6230	74	14	actionable	actionable	ADJ
easat-6230	74	15	recommendations	recommendation	NOUN
easat-6230	74	16	[	[	X
easat-6230	74	17	3	3	NUM
easat-6230	74	18	]	]	PUNCT
easat-6230	74	19	.	.	PUNCT
easat-6230	75	1	moreover	moreover	ADV
easat-6230	75	2	,	,	PUNCT
easat-6230	75	3	independence	independence	NOUN
easat-6230	75	4	must	must	AUX
easat-6230	75	5	be	be	AUX
easat-6230	75	6	both	both	ADV
easat-6230	75	7	actual	actual	ADJ
easat-6230	75	8	and	and	CCONJ
easat-6230	75	9	perceived	perceive	VERB
easat-6230	75	10	.	.	PUNCT
easat-6230	76	1	if	if	SCONJ
easat-6230	76	2	auditors	auditor	NOUN
easat-6230	76	3	appear	appear	VERB
easat-6230	76	4	too	too	ADV
easat-6230	76	5	aligned	aligned	ADJ
easat-6230	76	6	with	with	ADP
easat-6230	76	7	management	management	NOUN
easat-6230	76	8	,	,	PUNCT
easat-6230	76	9	stakeholders	stakeholder	NOUN
easat-6230	76	10	may	may	AUX
easat-6230	76	11	distrust	distrust	VERB
easat-6230	76	12	their	their	PRON
easat-6230	76	13	findings	finding	NOUN
easat-6230	76	14	—	—	PUNCT
easat-6230	76	15	reducing	reduce	VERB
easat-6230	76	16	cooperation	cooperation	NOUN
easat-6230	76	17	and	and	CCONJ
easat-6230	76	18	whistleblower	whistleblower	NOUN
easat-6230	76	19	engagement	engagement	NOUN
easat-6230	76	20	[	[	X
easat-6230	76	21	4	4	NUM
easat-6230	76	22	]	]	PUNCT
easat-6230	76	23	.	.	PUNCT
easat-6230	77	1	therefore	therefore	ADV
easat-6230	77	2	,	,	PUNCT
easat-6230	77	3	this	this	DET
easat-6230	77	4	study	study	NOUN
easat-6230	77	5	hypothesizes	hypothesize	VERB
easat-6230	77	6	that	that	SCONJ
easat-6230	77	7	internal	internal	ADJ
easat-6230	77	8	auditor	auditor	NOUN
easat-6230	77	9	independence	independence	NOUN
easat-6230	77	10	significantly	significantly	ADV
easat-6230	77	11	enhances	enhance	VERB
easat-6230	77	12	audit	audit	NOUN
easat-6230	77	13	effectiveness	effectiveness	NOUN
easat-6230	77	14	and	and	CCONJ
easat-6230	77	15	supports	support	VERB
easat-6230	77	16	fraud	fraud	NOUN
easat-6230	77	17	prevention	prevention	NOUN
easat-6230	77	18	in	in	ADP
easat-6230	77	19	vietnamese	vietnamese	ADJ
easat-6230	77	20	listed	list	VERB
easat-6230	77	21	firms	firm	NOUN
easat-6230	77	22	.	.	PUNCT
easat-6230	78	1	2.2.3	2.2.3	X
easat-6230	78	2	.	.	X
easat-6230	78	3	information	information	NOUN
easat-6230	78	4	technology	technology	NOUN
easat-6230	78	5	information	information	NOUN
easat-6230	78	6	technology	technology	NOUN
easat-6230	78	7	(	(	PUNCT
easat-6230	78	8	it	it	PRON
easat-6230	78	9	)	)	PUNCT
easat-6230	78	10	plays	play	VERB
easat-6230	78	11	a	a	DET
easat-6230	78	12	critical	critical	ADJ
easat-6230	78	13	role	role	NOUN
easat-6230	78	14	in	in	ADP
easat-6230	78	15	enhancing	enhance	VERB
easat-6230	78	16	the	the	DET
easat-6230	78	17	efficiency	efficiency	NOUN
easat-6230	78	18	,	,	PUNCT
easat-6230	78	19	scope	scope	NOUN
easat-6230	78	20	,	,	PUNCT
easat-6230	78	21	and	and	CCONJ
easat-6230	78	22	accuracy	accuracy	NOUN
easat-6230	78	23	of	of	ADP
easat-6230	78	24	internal	internal	ADJ
easat-6230	78	25	audits	audits	NOUN
easat-6230	78	26	.	.	PUNCT
easat-6230	79	1	as	as	SCONJ
easat-6230	79	2	organizations	organization	NOUN
easat-6230	79	3	digitize	digitize	VERB
easat-6230	79	4	,	,	PUNCT
easat-6230	79	5	auditors	auditor	NOUN
easat-6230	79	6	are	be	AUX
easat-6230	79	7	expected	expect	VERB
easat-6230	79	8	to	to	PART
easat-6230	79	9	leverage	leverage	VERB
easat-6230	79	10	it	it	PRON
easat-6230	79	11	tools	tool	NOUN
easat-6230	79	12	for	for	ADP
easat-6230	79	13	real	real	ADJ
easat-6230	79	14	-	-	PUNCT
easat-6230	79	15	time	time	NOUN
easat-6230	79	16	data	datum	NOUN
easat-6230	79	17	analysis	analysis	NOUN
easat-6230	79	18	and	and	CCONJ
easat-6230	79	19	risk	risk	NOUN
easat-6230	79	20	assessment	assessment	NOUN
easat-6230	79	21	,	,	PUNCT
easat-6230	79	22	moving	move	VERB
easat-6230	79	23	beyond	beyond	ADP
easat-6230	79	24	manual	manual	NOUN
easat-6230	79	25	,	,	PUNCT
easat-6230	79	26	periodic	periodic	ADJ
easat-6230	79	27	evaluations	evaluation	NOUN
easat-6230	79	28	.	.	PUNCT
easat-6230	80	1	it	it	PRON
easat-6230	80	2	integration	integration	NOUN
easat-6230	80	3	into	into	ADP
easat-6230	80	4	internal	internal	ADJ
easat-6230	80	5	audit	audit	NOUN
easat-6230	80	6	has	have	AUX
easat-6230	80	7	been	be	AUX
easat-6230	80	8	shown	show	VERB
easat-6230	80	9	to	to	PART
easat-6230	80	10	improve	improve	VERB
easat-6230	80	11	anomaly	anomaly	NOUN
easat-6230	80	12	detection	detection	NOUN
easat-6230	80	13	,	,	PUNCT
easat-6230	80	14	streamline	streamline	NOUN
easat-6230	80	15	processes	process	NOUN
easat-6230	80	16	,	,	PUNCT
easat-6230	80	17	and	and	CCONJ
easat-6230	80	18	enhance	enhance	VERB
easat-6230	80	19	audit	audit	NOUN
easat-6230	80	20	quality	quality	NOUN
easat-6230	81	1	[	[	X
easat-6230	81	2	7	7	NUM
easat-6230	81	3	,	,	PUNCT
easat-6230	81	4	11	11	NUM
easat-6230	81	5	,	,	PUNCT
easat-6230	81	6	14	14	NUM
easat-6230	81	7	]	]	PUNCT
easat-6230	81	8	.	.	PUNCT
easat-6230	82	1	tools	tool	NOUN
easat-6230	82	2	such	such	ADJ
easat-6230	82	3	as	as	ADP
easat-6230	82	4	data	datum	NOUN
easat-6230	82	5	analytics	analytic	NOUN
easat-6230	82	6	,	,	PUNCT
easat-6230	82	7	caats	caat	NOUN
easat-6230	82	8	,	,	PUNCT
easat-6230	82	9	and	and	CCONJ
easat-6230	82	10	risk	risk	NOUN
easat-6230	82	11	management	management	NOUN
easat-6230	82	12	platforms	platform	NOUN
easat-6230	82	13	support	support	VERB
easat-6230	82	14	continuous	continuous	ADJ
easat-6230	82	15	auditing	auditing	NOUN
easat-6230	82	16	and	and	CCONJ
easat-6230	82	17	proactive	proactive	ADJ
easat-6230	82	18	fraud	fraud	NOUN
easat-6230	82	19	detection	detection	NOUN
easat-6230	82	20	.	.	PUNCT
easat-6230	83	1	however	however	ADV
easat-6230	83	2	,	,	PUNCT
easat-6230	83	3	in	in	ADP
easat-6230	83	4	vietnam	vietnam	PROPN
easat-6230	83	5	,	,	PUNCT
easat-6230	83	6	it	it	PRON
easat-6230	83	7	adoption	adoption	NOUN
easat-6230	83	8	in	in	ADP
easat-6230	83	9	internal	internal	ADJ
easat-6230	83	10	auditing	auditing	NOUN
easat-6230	83	11	remains	remain	VERB
easat-6230	83	12	limited	limited	ADJ
easat-6230	83	13	.	.	PUNCT
easat-6230	84	1	many	many	ADJ
easat-6230	84	2	firms	firm	NOUN
easat-6230	84	3	still	still	ADV
easat-6230	84	4	rely	rely	VERB
easat-6230	84	5	on	on	ADP
easat-6230	84	6	manual	manual	ADJ
easat-6230	84	7	systems	system	NOUN
easat-6230	84	8	,	,	PUNCT
easat-6230	84	9	lacking	lack	VERB
easat-6230	84	10	investment	investment	NOUN
easat-6230	84	11	in	in	ADP
easat-6230	84	12	audit	audit	NOUN
easat-6230	84	13	technologies	technology	NOUN
easat-6230	84	14	[	[	X
easat-6230	84	15	8	8	NUM
easat-6230	84	16	]	]	PUNCT
easat-6230	84	17	.	.	PUNCT
easat-6230	85	1	this	this	PRON
easat-6230	85	2	limits	limit	VERB
easat-6230	85	3	the	the	DET
easat-6230	85	4	agility	agility	NOUN
easat-6230	85	5	and	and	CCONJ
easat-6230	85	6	effectiveness	effectiveness	NOUN
easat-6230	85	7	of	of	ADP
easat-6230	85	8	internal	internal	ADJ
easat-6230	85	9	audit	audit	NOUN
easat-6230	85	10	functions	function	NOUN
easat-6230	85	11	in	in	ADP
easat-6230	85	12	responding	respond	VERB
easat-6230	85	13	to	to	ADP
easat-6230	85	14	complex	complex	ADJ
easat-6230	85	15	fraud	fraud	NOUN
easat-6230	85	16	risks	risk	NOUN
easat-6230	85	17	.	.	PUNCT
easat-6230	86	1	effective	effective	ADJ
easat-6230	86	2	it	it	PRON
easat-6230	86	3	use	use	NOUN
easat-6230	86	4	also	also	ADV
easat-6230	86	5	hinges	hinge	VERB
easat-6230	86	6	on	on	ADP
easat-6230	86	7	auditors	auditor	NOUN
easat-6230	86	8	’	’	PART
easat-6230	86	9	digital	digital	ADJ
easat-6230	86	10	competence	competence	NOUN
easat-6230	86	11	.	.	PUNCT
easat-6230	87	1	without	without	ADP
easat-6230	87	2	proper	proper	ADJ
easat-6230	87	3	training	training	NOUN
easat-6230	87	4	,	,	PUNCT
easat-6230	87	5	auditors	auditor	NOUN
easat-6230	87	6	may	may	AUX
easat-6230	87	7	misinterpret	misinterpret	VERB
easat-6230	87	8	data	datum	NOUN
easat-6230	87	9	or	or	CCONJ
easat-6230	87	10	overlook	overlook	VERB
easat-6230	87	11	critical	critical	ADJ
easat-6230	87	12	issues	issue	NOUN
easat-6230	87	13	[	[	X
easat-6230	87	14	15	15	NUM
easat-6230	87	15	]	]	PUNCT
easat-6230	87	16	.	.	PUNCT
easat-6230	88	1	as	as	SCONJ
easat-6230	88	2	noted	note	VERB
easat-6230	88	3	in	in	ADP
easat-6230	88	4	budiman	budiman	NOUN
easat-6230	88	5	,	,	PUNCT
easat-6230	88	6	et	et	PROPN
easat-6230	88	7	al	al	PROPN
easat-6230	88	8	.	.	PUNCT
easat-6230	89	1	[	[	X
easat-6230	89	2	3	3	X
easat-6230	89	3	]	]	PUNCT
easat-6230	89	4	and	and	CCONJ
easat-6230	89	5	hanifah	hanifah	NOUN
easat-6230	89	6	and	and	CCONJ
easat-6230	89	7	alkautsar	alkautsar	VERB
easat-6230	89	8	[	[	PUNCT
easat-6230	89	9	6	6	NUM
easat-6230	89	10	]	]	PUNCT
easat-6230	89	11	it	it	PRON
easat-6230	89	12	-	-	PUNCT
easat-6230	89	13	enabled	enable	VERB
easat-6230	89	14	audits	audits	NOUN
easat-6230	89	15	are	be	AUX
easat-6230	89	16	more	more	ADV
easat-6230	89	17	accurate	accurate	ADJ
easat-6230	89	18	,	,	PUNCT
easat-6230	89	19	timely	timely	ADJ
easat-6230	89	20	,	,	PUNCT
easat-6230	89	21	and	and	CCONJ
easat-6230	89	22	impactful	impactful	ADJ
easat-6230	89	23	in	in	ADP
easat-6230	89	24	preventing	prevent	VERB
easat-6230	89	25	fraud	fraud	NOUN
easat-6230	89	26	.	.	PUNCT
easat-6230	90	1	thus	thus	ADV
easat-6230	90	2	,	,	PUNCT
easat-6230	90	3	this	this	DET
easat-6230	90	4	study	study	NOUN
easat-6230	90	5	posits	posit	NOUN
easat-6230	90	6	that	that	SCONJ
easat-6230	90	7	it	it	PRON
easat-6230	90	8	adoption	adoption	NOUN
easat-6230	90	9	significantly	significantly	ADV
easat-6230	90	10	boosts	boost	VERB
easat-6230	90	11	internal	internal	ADJ
easat-6230	90	12	audit	audit	NOUN
easat-6230	90	13	effectiveness	effectiveness	NOUN
easat-6230	90	14	and	and	CCONJ
easat-6230	90	15	strengthens	strengthen	VERB
easat-6230	90	16	fraud	fraud	NOUN
easat-6230	90	17	prevention	prevention	NOUN
easat-6230	90	18	in	in	ADP
easat-6230	90	19	vietnamese	vietnamese	ADJ
easat-6230	90	20	enterprises	enterprise	NOUN
easat-6230	90	21	.	.	PUNCT
easat-6230	91	1	2.2.4	2.2.4	X
easat-6230	91	2	.	.	X
easat-6230	91	3	managerial	managerial	ADJ
easat-6230	91	4	support	support	NOUN
easat-6230	91	5	managerial	managerial	ADJ
easat-6230	91	6	support	support	NOUN
easat-6230	91	7	is	be	AUX
easat-6230	91	8	vital	vital	ADJ
easat-6230	91	9	to	to	ADP
easat-6230	91	10	the	the	DET
easat-6230	91	11	effectiveness	effectiveness	NOUN
easat-6230	91	12	of	of	ADP
easat-6230	91	13	internal	internal	ADJ
easat-6230	91	14	audit	audit	NOUN
easat-6230	91	15	.	.	PUNCT
easat-6230	92	1	no	no	ADV
easat-6230	92	2	matter	matter	ADV
easat-6230	92	3	how	how	SCONJ
easat-6230	92	4	well	well	ADV
easat-6230	92	5	-	-	PUNCT
easat-6230	92	6	designed	design	VERB
easat-6230	92	7	,	,	PUNCT
easat-6230	92	8	audit	audit	NOUN
easat-6230	92	9	functions	function	NOUN
easat-6230	92	10	require	require	VERB
easat-6230	92	11	executive	executive	ADJ
easat-6230	92	12	backing	backing	NOUN
easat-6230	92	13	to	to	PART
easat-6230	92	14	secure	secure	VERB
easat-6230	92	15	resources	resource	NOUN
easat-6230	92	16	,	,	PUNCT
easat-6230	92	17	access	access	NOUN
easat-6230	92	18	data	datum	NOUN
easat-6230	92	19	,	,	PUNCT
easat-6230	92	20	and	and	CCONJ
easat-6230	92	21	implement	implement	VERB
easat-6230	92	22	recommendations	recommendation	NOUN
easat-6230	92	23	.	.	PUNCT
easat-6230	93	1	as	as	SCONJ
easat-6230	93	2	noted	note	VERB
easat-6230	93	3	in	in	ADP
easat-6230	93	4	van	van	PROPN
easat-6230	93	5	gansberghe	gansberghe	NOUN
easat-6230	93	6	[	[	X
easat-6230	93	7	7	7	NUM
easat-6230	93	8	]	]	X
easat-6230	93	9	strong	strong	ADJ
easat-6230	93	10	ia	ia	PROPN
easat-6230	93	11	functions	function	NOUN
easat-6230	93	12	often	often	ADV
easat-6230	93	13	reflect	reflect	VERB
easat-6230	93	14	strong	strong	ADJ
easat-6230	93	15	top	top	ADJ
easat-6230	93	16	management	management	NOUN
easat-6230	93	17	commitment	commitment	NOUN
easat-6230	93	18	.	.	PUNCT
easat-6230	94	1	support	support	NOUN
easat-6230	94	2	may	may	AUX
easat-6230	94	3	include	include	VERB
easat-6230	94	4	funding	funding	NOUN
easat-6230	94	5	,	,	PUNCT
easat-6230	94	6	access	access	NOUN
easat-6230	94	7	,	,	PUNCT
easat-6230	94	8	and	and	CCONJ
easat-6230	94	9	action	action	NOUN
easat-6230	94	10	on	on	ADP
easat-6230	94	11	audit	audit	NOUN
easat-6230	94	12	findings	finding	NOUN
easat-6230	94	13	.	.	PUNCT
easat-6230	95	1	when	when	SCONJ
easat-6230	95	2	internal	internal	ADJ
easat-6230	95	3	audit	audit	NOUN
easat-6230	95	4	is	be	AUX
easat-6230	95	5	seen	see	VERB
easat-6230	95	6	as	as	ADP
easat-6230	95	7	a	a	DET
easat-6230	95	8	strategic	strategic	ADJ
easat-6230	95	9	partner	partner	NOUN
easat-6230	95	10	—	—	PUNCT
easat-6230	95	11	not	not	PART
easat-6230	95	12	just	just	ADV
easat-6230	95	13	a	a	DET
easat-6230	95	14	compliance	compliance	NOUN
easat-6230	95	15	task	task	NOUN
easat-6230	95	16	—	—	PUNCT
easat-6230	95	17	it	it	PRON
easat-6230	95	18	promotes	promote	VERB
easat-6230	95	19	a	a	DET
easat-6230	95	20	culture	culture	NOUN
easat-6230	95	21	of	of	ADP
easat-6230	95	22	accountability	accountability	NOUN
easat-6230	95	23	.	.	PUNCT
easat-6230	96	1	in	in	ADP
easat-6230	96	2	contrast	contrast	NOUN
easat-6230	96	3	,	,	PUNCT
easat-6230	96	4	lack	lack	NOUN
easat-6230	96	5	of	of	ADP
easat-6230	96	6	support	support	NOUN
easat-6230	96	7	can	can	AUX
easat-6230	96	8	marginalize	marginalize	VERB
easat-6230	96	9	audit	audit	NOUN
easat-6230	96	10	efforts	effort	NOUN
easat-6230	96	11	and	and	CCONJ
easat-6230	96	12	stall	stall	VERB
easat-6230	96	13	corrective	corrective	ADJ
easat-6230	96	14	actions	action	NOUN
easat-6230	96	15	.	.	PUNCT
easat-6230	97	1	empirical	empirical	ADJ
easat-6230	97	2	studies	study	NOUN
easat-6230	97	3	affirm	affirm	VERB
easat-6230	97	4	this	this	DET
easat-6230	97	5	link	link	NOUN
easat-6230	97	6	.	.	PUNCT
easat-6230	98	1	implementation	implementation	NOUN
easat-6230	98	2	of	of	ADP
easat-6230	98	3	audit	audit	NOUN
easat-6230	98	4	recommendations	recommendation	NOUN
easat-6230	98	5	depends	depend	VERB
easat-6230	98	6	heavily	heavily	ADV
easat-6230	98	7	on	on	ADP
easat-6230	98	8	managerial	managerial	ADJ
easat-6230	98	9	engagement	engagement	NOUN
easat-6230	98	10	[	[	X
easat-6230	98	11	2	2	X
easat-6230	98	12	]	]	PUNCT
easat-6230	98	13	while	while	SCONJ
easat-6230	98	14	leadership	leadership	NOUN
easat-6230	98	15	buy	buy	VERB
easat-6230	98	16	-	-	PUNCT
easat-6230	98	17	in	in	ADP
easat-6230	98	18	enhances	enhance	NOUN
easat-6230	98	19	audit	audit	VERB
easat-6230	98	20	credibility	credibility	NOUN
easat-6230	98	21	and	and	CCONJ
easat-6230	98	22	performance	performance	NOUN
easat-6230	98	23	[	[	X
easat-6230	98	24	1	1	NUM
easat-6230	98	25	]	]	PUNCT
easat-6230	98	26	.	.	PUNCT
easat-6230	99	1	in	in	ADP
easat-6230	99	2	vietnam	vietnam	PROPN
easat-6230	99	3	,	,	PUNCT
easat-6230	99	4	support	support	NOUN
easat-6230	99	5	for	for	ADP
easat-6230	99	6	internal	internal	ADJ
easat-6230	99	7	audit	audit	NOUN
easat-6230	99	8	varies	vary	VERB
easat-6230	99	9	.	.	PUNCT
easat-6230	100	1	larger	large	ADJ
easat-6230	100	2	firms	firm	NOUN
easat-6230	100	3	are	be	AUX
easat-6230	100	4	increasingly	increasingly	ADV
easat-6230	100	5	recognizing	recognize	VERB
easat-6230	100	6	its	its	PRON
easat-6230	100	7	value	value	NOUN
easat-6230	100	8	,	,	PUNCT
easat-6230	100	9	yet	yet	CCONJ
easat-6230	100	10	many	many	ADJ
easat-6230	100	11	still	still	ADV
easat-6230	100	12	treat	treat	VERB
easat-6230	100	13	ia	ia	PROPN
easat-6230	100	14	as	as	ADP
easat-6230	100	15	a	a	DET
easat-6230	100	16	formality	formality	NOUN
easat-6230	100	17	.	.	PUNCT
easat-6230	101	1	internal	internal	ADJ
easat-6230	101	2	auditors	auditor	NOUN
easat-6230	101	3	often	often	ADV
easat-6230	101	4	report	report	VERB
easat-6230	101	5	to	to	ADP
easat-6230	101	6	cfos	cfos	PROPN
easat-6230	101	7	rather	rather	ADV
easat-6230	101	8	than	than	ADP
easat-6230	101	9	independent	independent	ADJ
easat-6230	101	10	committees	committee	NOUN
easat-6230	101	11	,	,	PUNCT
easat-6230	101	12	limiting	limit	VERB
easat-6230	101	13	their	their	PRON
easat-6230	101	14	influence	influence	NOUN
easat-6230	101	15	[	[	X
easat-6230	101	16	8	8	NUM
easat-6230	101	17	]	]	PUNCT
easat-6230	101	18	.	.	PUNCT
easat-6230	102	1	managerial	managerial	ADJ
easat-6230	102	2	support	support	NOUN
easat-6230	102	3	also	also	ADV
easat-6230	102	4	affects	affect	VERB
easat-6230	102	5	fraud	fraud	NOUN
easat-6230	102	6	prevention	prevention	NOUN
easat-6230	102	7	.	.	PUNCT
easat-6230	103	1	organizations	organization	NOUN
easat-6230	103	2	with	with	ADP
easat-6230	103	3	strong	strong	ADJ
easat-6230	103	4	executive	executive	ADJ
easat-6230	103	5	backing	backing	NOUN
easat-6230	103	6	detect	detect	NOUN
easat-6230	103	7	fraud	fraud	NOUN
easat-6230	103	8	more	more	ADV
easat-6230	103	9	effectively	effectively	ADV
easat-6230	103	10	and	and	CCONJ
easat-6230	103	11	respond	respond	VERB
easat-6230	103	12	faster	fast	ADV
easat-6230	103	13	to	to	ADP
easat-6230	103	14	risks	risk	NOUN
easat-6230	103	15	[	[	X
easat-6230	103	16	3	3	NUM
easat-6230	103	17	]	]	PUNCT
easat-6230	103	18	.	.	PUNCT
easat-6230	104	1	thus	thus	ADV
easat-6230	104	2	,	,	PUNCT
easat-6230	104	3	this	this	DET
easat-6230	104	4	study	study	NOUN
easat-6230	104	5	proposes	propose	VERB
easat-6230	104	6	that	that	SCONJ
easat-6230	104	7	managerial	managerial	ADJ
easat-6230	104	8	support	support	NOUN
easat-6230	104	9	significantly	significantly	ADV
easat-6230	104	10	influences	influence	VERB
easat-6230	104	11	internal	internal	ADJ
easat-6230	104	12	audit	audit	NOUN
easat-6230	104	13	effectiveness	effectiveness	NOUN
easat-6230	104	14	and	and	CCONJ
easat-6230	104	15	,	,	PUNCT
easat-6230	104	16	consequently	consequently	ADV
easat-6230	104	17	,	,	PUNCT
easat-6230	104	18	enhances	enhance	VERB
easat-6230	104	19	organizational	organizational	ADJ
easat-6230	104	20	fraud	fraud	NOUN
easat-6230	104	21	prevention	prevention	NOUN
easat-6230	104	22	.	.	PUNCT
easat-6230	105	1	1255	1255	NUM
easat-6230	105	2	edelweiss	edelweiss	PROPN
easat-6230	105	3	applied	apply	VERB
easat-6230	105	4	science	science	NOUN
easat-6230	105	5	and	and	CCONJ
easat-6230	105	6	technology	technology	NOUN
easat-6230	105	7	issn	issn	PROPN
easat-6230	105	8	:	:	PUNCT
easat-6230	105	9	2576	2576	NUM
easat-6230	105	10	-	-	SYM
easat-6230	105	11	8484	8484	NUM
easat-6230	105	12	vol	vol	NOUN
easat-6230	105	13	.	.	PROPN
easat-6230	106	1	9	9	NUM
easat-6230	106	2	,	,	PUNCT
easat-6230	106	3	no	no	INTJ
easat-6230	106	4	.	.	NOUN
easat-6230	106	5	4	4	NUM
easat-6230	106	6	:	:	SYM
easat-6230	106	7	1252	1252	NUM
easat-6230	106	8	-	-	SYM
easat-6230	106	9	1264	1264	NUM
easat-6230	106	10	,	,	PUNCT
easat-6230	106	11	2025	2025	NUM
easat-6230	106	12	doi	doi	NOUN
easat-6230	106	13	:	:	PUNCT
easat-6230	106	14	10.55214/25768484.v9i4.6230	10.55214/25768484.v9i4.6230	NUM
easat-6230	106	15	©	©	PROPN
easat-6230	106	16	2025	2025	NUM
easat-6230	106	17	by	by	ADP
easat-6230	106	18	the	the	DET
easat-6230	106	19	author	author	NOUN
easat-6230	106	20	;	;	PUNCT
easat-6230	106	21	licensee	licensee	PROPN
easat-6230	106	22	learning	learn	VERB
easat-6230	106	23	gate	gate	NOUN
easat-6230	106	24	2.2.5	2.2.5	NUM
easat-6230	106	25	.	.	PUNCT
easat-6230	107	1	the	the	DET
easat-6230	107	2	relationship	relationship	NOUN
easat-6230	107	3	between	between	ADP
easat-6230	107	4	internal	internal	ADJ
easat-6230	107	5	audit	audit	NOUN
easat-6230	107	6	and	and	CCONJ
easat-6230	107	7	external	external	ADJ
easat-6230	107	8	audit	audit	NOUN
easat-6230	107	9	a	a	DET
easat-6230	107	10	strong	strong	ADJ
easat-6230	107	11	relationship	relationship	NOUN
easat-6230	107	12	between	between	ADP
easat-6230	107	13	internal	internal	ADJ
easat-6230	107	14	and	and	CCONJ
easat-6230	107	15	external	external	ADJ
easat-6230	107	16	audit	audit	NOUN
easat-6230	107	17	enhances	enhance	VERB
easat-6230	107	18	the	the	DET
easat-6230	107	19	overall	overall	ADJ
easat-6230	107	20	assurance	assurance	NOUN
easat-6230	107	21	function	function	NOUN
easat-6230	107	22	.	.	PUNCT
easat-6230	108	1	though	though	SCONJ
easat-6230	108	2	independent	independent	ADJ
easat-6230	108	3	,	,	PUNCT
easat-6230	108	4	both	both	DET
easat-6230	108	5	functions	function	NOUN
easat-6230	108	6	intersect	intersect	ADJ
easat-6230	108	7	in	in	ADP
easat-6230	108	8	areas	area	NOUN
easat-6230	108	9	such	such	ADJ
easat-6230	108	10	as	as	ADP
easat-6230	108	11	risk	risk	NOUN
easat-6230	108	12	assessment	assessment	NOUN
easat-6230	108	13	,	,	PUNCT
easat-6230	108	14	controls	control	NOUN
easat-6230	108	15	,	,	PUNCT
easat-6230	108	16	and	and	CCONJ
easat-6230	108	17	fraud	fraud	NOUN
easat-6230	108	18	detection	detection	NOUN
easat-6230	108	19	.	.	PUNCT
easat-6230	109	1	coordination	coordination	NOUN
easat-6230	109	2	improves	improve	VERB
easat-6230	109	3	efficiency	efficiency	NOUN
easat-6230	109	4	,	,	PUNCT
easat-6230	109	5	reduces	reduce	VERB
easat-6230	109	6	redundancy	redundancy	NOUN
easat-6230	109	7	,	,	PUNCT
easat-6230	109	8	and	and	CCONJ
easat-6230	109	9	strengthens	strengthen	VERB
easat-6230	109	10	audit	audit	NOUN
easat-6230	109	11	coverage	coverage	NOUN
easat-6230	110	1	[	[	X
easat-6230	110	2	10	10	NUM
easat-6230	110	3	]	]	PUNCT
easat-6230	110	4	.	.	PUNCT
easat-6230	111	1	effective	effective	ADJ
easat-6230	111	2	collaboration	collaboration	NOUN
easat-6230	111	3	requires	require	VERB
easat-6230	111	4	clear	clear	ADJ
easat-6230	111	5	role	role	NOUN
easat-6230	111	6	definition	definition	NOUN
easat-6230	111	7	,	,	PUNCT
easat-6230	111	8	communication	communication	NOUN
easat-6230	111	9	,	,	PUNCT
easat-6230	111	10	and	and	CCONJ
easat-6230	111	11	trust	trust	NOUN
easat-6230	111	12	.	.	PUNCT
easat-6230	112	1	when	when	SCONJ
easat-6230	112	2	aligned	align	VERB
easat-6230	112	3	,	,	PUNCT
easat-6230	112	4	these	these	DET
easat-6230	112	5	functions	function	NOUN
easat-6230	112	6	reinforce	reinforce	VERB
easat-6230	112	7	one	one	NUM
easat-6230	112	8	another	another	DET
easat-6230	112	9	,	,	PUNCT
easat-6230	112	10	boosting	boost	VERB
easat-6230	112	11	the	the	DET
easat-6230	112	12	credibility	credibility	NOUN
easat-6230	112	13	of	of	ADP
easat-6230	112	14	financial	financial	ADJ
easat-6230	112	15	reporting	reporting	NOUN
easat-6230	112	16	and	and	CCONJ
easat-6230	112	17	facilitating	facilitate	VERB
easat-6230	112	18	early	early	ADJ
easat-6230	112	19	fraud	fraud	NOUN
easat-6230	112	20	detection	detection	NOUN
easat-6230	112	21	[	[	X
easat-6230	112	22	13	13	NUM
easat-6230	112	23	]	]	PUNCT
easat-6230	112	24	.	.	PUNCT
easat-6230	113	1	external	external	ADJ
easat-6230	113	2	auditors	auditor	NOUN
easat-6230	113	3	are	be	AUX
easat-6230	113	4	more	more	ADV
easat-6230	113	5	likely	likely	ADJ
easat-6230	113	6	to	to	PART
easat-6230	113	7	rely	rely	VERB
easat-6230	113	8	on	on	ADP
easat-6230	113	9	internal	internal	ADJ
easat-6230	113	10	audit	audit	NOUN
easat-6230	113	11	work	work	NOUN
easat-6230	113	12	when	when	SCONJ
easat-6230	113	13	it	it	PRON
easat-6230	113	14	is	be	AUX
easat-6230	113	15	professional	professional	ADJ
easat-6230	113	16	,	,	PUNCT
easat-6230	113	17	competent	competent	ADJ
easat-6230	113	18	,	,	PUNCT
easat-6230	113	19	and	and	CCONJ
easat-6230	113	20	objective	objective	ADJ
easat-6230	113	21	[	[	X
easat-6230	113	22	13	13	NUM
easat-6230	113	23	]	]	PUNCT
easat-6230	113	24	.	.	PUNCT
easat-6230	114	1	this	this	DET
easat-6230	114	2	reliance	reliance	NOUN
easat-6230	114	3	streamlines	streamline	VERB
easat-6230	114	4	external	external	ADJ
easat-6230	114	5	audits	audits	NOUN
easat-6230	114	6	and	and	CCONJ
easat-6230	114	7	maximizes	maximize	VERB
easat-6230	114	8	resource	resource	NOUN
easat-6230	114	9	use	use	NOUN
easat-6230	114	10	.	.	PUNCT
easat-6230	115	1	conversely	conversely	ADV
easat-6230	115	2	,	,	PUNCT
easat-6230	115	3	siloed	siloed	ADJ
easat-6230	115	4	operations	operation	NOUN
easat-6230	115	5	risk	risk	NOUN
easat-6230	115	6	duplication	duplication	NOUN
easat-6230	115	7	and	and	CCONJ
easat-6230	115	8	missed	miss	VERB
easat-6230	115	9	red	red	ADJ
easat-6230	115	10	flags	flag	NOUN
easat-6230	115	11	.	.	PUNCT
easat-6230	116	1	in	in	ADP
easat-6230	116	2	vietnam	vietnam	PROPN
easat-6230	116	3	,	,	PUNCT
easat-6230	116	4	audit	audit	NOUN
easat-6230	116	5	collaboration	collaboration	NOUN
easat-6230	116	6	is	be	AUX
easat-6230	116	7	still	still	ADV
easat-6230	116	8	maturing	mature	VERB
easat-6230	116	9	.	.	PUNCT
easat-6230	117	1	many	many	ADJ
easat-6230	117	2	firms	firm	NOUN
easat-6230	117	3	lack	lack	VERB
easat-6230	117	4	formal	formal	ADJ
easat-6230	117	5	coordination	coordination	NOUN
easat-6230	117	6	protocols	protocol	NOUN
easat-6230	117	7	,	,	PUNCT
easat-6230	117	8	and	and	CCONJ
easat-6230	117	9	cultural	cultural	ADJ
easat-6230	117	10	barriers	barrier	NOUN
easat-6230	117	11	may	may	AUX
easat-6230	117	12	inhibit	inhibit	VERB
easat-6230	117	13	open	open	ADJ
easat-6230	117	14	dialogue	dialogue	NOUN
easat-6230	117	15	between	between	ADP
easat-6230	117	16	internal	internal	ADJ
easat-6230	117	17	and	and	CCONJ
easat-6230	117	18	external	external	ADJ
easat-6230	117	19	auditors	auditor	NOUN
easat-6230	117	20	[	[	X
easat-6230	117	21	8	8	NUM
easat-6230	117	22	]	]	PUNCT
easat-6230	117	23	.	.	PUNCT
easat-6230	118	1	this	this	PRON
easat-6230	118	2	weakens	weaken	VERB
easat-6230	118	3	the	the	DET
easat-6230	118	4	assurance	assurance	NOUN
easat-6230	118	5	process	process	NOUN
easat-6230	118	6	and	and	CCONJ
easat-6230	118	7	impairs	impair	VERB
easat-6230	118	8	fraud	fraud	NOUN
easat-6230	118	9	detection	detection	NOUN
easat-6230	118	10	.	.	PUNCT
easat-6230	119	1	studies	study	NOUN
easat-6230	119	2	show	show	VERB
easat-6230	119	3	that	that	SCONJ
easat-6230	119	4	close	close	ADJ
easat-6230	119	5	cooperation	cooperation	NOUN
easat-6230	119	6	between	between	ADP
easat-6230	119	7	audit	audit	NOUN
easat-6230	119	8	functions	function	NOUN
easat-6230	119	9	leads	lead	VERB
easat-6230	119	10	to	to	ADP
easat-6230	119	11	better	well	ADJ
easat-6230	119	12	governance	governance	NOUN
easat-6230	119	13	outcomes	outcome	NOUN
easat-6230	119	14	,	,	PUNCT
easat-6230	119	15	improved	improve	VERB
easat-6230	119	16	risk	risk	NOUN
easat-6230	119	17	management	management	NOUN
easat-6230	119	18	,	,	PUNCT
easat-6230	119	19	and	and	CCONJ
easat-6230	119	20	greater	great	ADJ
easat-6230	119	21	stakeholder	stakeholder	NOUN
easat-6230	119	22	confidence	confidence	NOUN
easat-6230	119	23	[	[	X
easat-6230	119	24	3	3	NUM
easat-6230	119	25	,	,	PUNCT
easat-6230	119	26	6	6	NUM
easat-6230	119	27	]	]	PUNCT
easat-6230	119	28	.	.	PUNCT
easat-6230	120	1	therefore	therefore	ADV
easat-6230	120	2	,	,	PUNCT
easat-6230	120	3	this	this	DET
easat-6230	120	4	study	study	NOUN
easat-6230	120	5	proposes	propose	VERB
easat-6230	120	6	that	that	SCONJ
easat-6230	120	7	strong	strong	ADJ
easat-6230	120	8	internal	internal	ADJ
easat-6230	120	9	–	–	PUNCT
easat-6230	120	10	external	external	ADJ
easat-6230	120	11	audit	audit	NOUN
easat-6230	120	12	relationships	relationship	NOUN
easat-6230	120	13	enhance	enhance	VERB
easat-6230	120	14	internal	internal	ADJ
easat-6230	120	15	audit	audit	NOUN
easat-6230	120	16	effectiveness	effectiveness	NOUN
easat-6230	120	17	and	and	CCONJ
easat-6230	120	18	support	support	VERB
easat-6230	120	19	organizational	organizational	ADJ
easat-6230	120	20	fraud	fraud	NOUN
easat-6230	120	21	prevention	prevention	NOUN
easat-6230	120	22	.	.	PUNCT
easat-6230	121	1	2.3	2.3	NUM
easat-6230	121	2	.	.	PUNCT
easat-6230	122	1	internal	internal	ADJ
easat-6230	122	2	audit	audit	NOUN
easat-6230	122	3	effectiveness	effectiveness	NOUN
easat-6230	122	4	in	in	ADP
easat-6230	122	5	fraud	fraud	NOUN
easat-6230	122	6	prevention	prevention	NOUN
easat-6230	122	7	iae	iae	NOUN
easat-6230	122	8	plays	play	VERB
easat-6230	122	9	a	a	DET
easat-6230	122	10	pivotal	pivotal	ADJ
easat-6230	122	11	role	role	NOUN
easat-6230	122	12	in	in	ADP
easat-6230	122	13	fraud	fraud	NOUN
easat-6230	122	14	prevention	prevention	NOUN
easat-6230	122	15	.	.	PUNCT
easat-6230	123	1	beyond	beyond	ADP
easat-6230	123	2	assessing	assess	VERB
easat-6230	123	3	controls	control	NOUN
easat-6230	123	4	and	and	CCONJ
easat-6230	123	5	compliance	compliance	NOUN
easat-6230	123	6	,	,	PUNCT
easat-6230	123	7	ia	ia	PROPN
easat-6230	123	8	acts	act	NOUN
easat-6230	123	9	as	as	ADP
easat-6230	123	10	an	an	DET
easat-6230	123	11	early	early	ADJ
easat-6230	123	12	warning	warning	NOUN
easat-6230	123	13	system	system	NOUN
easat-6230	123	14	—	—	PUNCT
easat-6230	123	15	detecting	detect	VERB
easat-6230	123	16	irregularities	irregularity	NOUN
easat-6230	123	17	and	and	CCONJ
easat-6230	123	18	recommending	recommend	VERB
easat-6230	123	19	timely	timely	ADJ
easat-6230	123	20	corrective	corrective	ADJ
easat-6230	123	21	actions	action	NOUN
easat-6230	123	22	[	[	X
easat-6230	123	23	3	3	NUM
easat-6230	123	24	]	]	PUNCT
easat-6230	123	25	.	.	PUNCT
easat-6230	124	1	fraud	fraud	NOUN
easat-6230	124	2	,	,	PUNCT
easat-6230	124	3	as	as	SCONJ
easat-6230	124	4	defined	define	VERB
easat-6230	124	5	by	by	ADP
easat-6230	124	6	the	the	DET
easat-6230	124	7	acfe	acfe	NOUN
easat-6230	124	8	,	,	PUNCT
easat-6230	124	9	involves	involve	VERB
easat-6230	124	10	intentional	intentional	ADJ
easat-6230	124	11	deception	deception	NOUN
easat-6230	124	12	for	for	ADP
easat-6230	124	13	personal	personal	ADJ
easat-6230	124	14	gain	gain	NOUN
easat-6230	124	15	.	.	PUNCT
easat-6230	125	1	effective	effective	ADJ
easat-6230	125	2	ia	ia	PROPN
easat-6230	125	3	helps	help	VERB
easat-6230	125	4	reduce	reduce	VERB
easat-6230	125	5	such	such	ADJ
easat-6230	125	6	risks	risk	NOUN
easat-6230	125	7	by	by	ADP
easat-6230	125	8	identifying	identify	VERB
easat-6230	125	9	weak	weak	ADJ
easat-6230	125	10	points	point	NOUN
easat-6230	125	11	,	,	PUNCT
easat-6230	125	12	monitoring	monitor	VERB
easat-6230	125	13	high	high	ADJ
easat-6230	125	14	-	-	PUNCT
easat-6230	125	15	risk	risk	NOUN
easat-6230	125	16	transactions	transaction	NOUN
easat-6230	125	17	,	,	PUNCT
easat-6230	125	18	and	and	CCONJ
easat-6230	125	19	promoting	promote	VERB
easat-6230	125	20	accountability	accountability	NOUN
easat-6230	125	21	[	[	X
easat-6230	125	22	2	2	NUM
easat-6230	125	23	,	,	PUNCT
easat-6230	125	24	6	6	NUM
easat-6230	125	25	]	]	PUNCT
easat-6230	125	26	.	.	PUNCT
easat-6230	126	1	empirical	empirical	ADJ
easat-6230	126	2	evidence	evidence	NOUN
easat-6230	126	3	shows	show	VERB
easat-6230	126	4	that	that	SCONJ
easat-6230	126	5	organizations	organization	NOUN
easat-6230	126	6	with	with	ADP
easat-6230	126	7	strong	strong	ADJ
easat-6230	126	8	ia	ia	PROPN
easat-6230	126	9	functions	function	NOUN
easat-6230	126	10	experience	experience	VERB
easat-6230	126	11	fewer	few	ADJ
easat-6230	126	12	fraud	fraud	NOUN
easat-6230	126	13	incidents	incident	NOUN
easat-6230	126	14	and	and	CCONJ
easat-6230	126	15	improved	improve	VERB
easat-6230	126	16	response	response	NOUN
easat-6230	126	17	times	time	NOUN
easat-6230	126	18	[	[	X
easat-6230	126	19	3	3	NUM
easat-6230	126	20	]	]	PUNCT
easat-6230	126	21	.	.	PUNCT
easat-6230	127	1	competence	competence	NOUN
easat-6230	127	2	,	,	PUNCT
easat-6230	127	3	independence	independence	NOUN
easat-6230	127	4	,	,	PUNCT
easat-6230	127	5	and	and	CCONJ
easat-6230	127	6	sufficient	sufficient	ADJ
easat-6230	127	7	resources	resource	NOUN
easat-6230	127	8	significantly	significantly	ADV
easat-6230	127	9	enhance	enhance	VERB
easat-6230	127	10	audit	audit	NOUN
easat-6230	127	11	effectiveness	effectiveness	NOUN
easat-6230	127	12	[	[	X
easat-6230	127	13	1	1	NUM
easat-6230	127	14	,	,	PUNCT
easat-6230	127	15	6	6	NUM
easat-6230	127	16	]	]	PUNCT
easat-6230	127	17	.	.	PUNCT
easat-6230	128	1	advanced	advanced	ADJ
easat-6230	128	2	skills	skill	NOUN
easat-6230	128	3	in	in	ADP
easat-6230	128	4	analytics	analytic	NOUN
easat-6230	128	5	and	and	CCONJ
easat-6230	128	6	investigation	investigation	NOUN
easat-6230	128	7	further	far	ADV
easat-6230	128	8	boost	boost	VERB
easat-6230	128	9	fraud	fraud	NOUN
easat-6230	128	10	detection	detection	NOUN
easat-6230	128	11	capabilities	capability	NOUN
easat-6230	128	12	.	.	PUNCT
easat-6230	129	1	ia	ia	PROPN
easat-6230	129	2	also	also	ADV
easat-6230	129	3	adds	add	VERB
easat-6230	129	4	value	value	NOUN
easat-6230	129	5	by	by	ADP
easat-6230	129	6	influencing	influence	VERB
easat-6230	129	7	decision	decision	NOUN
easat-6230	129	8	-	-	PUNCT
easat-6230	129	9	making	make	VERB
easat-6230	129	10	and	and	CCONJ
easat-6230	129	11	fostering	foster	VERB
easat-6230	129	12	a	a	DET
easat-6230	129	13	culture	culture	NOUN
easat-6230	129	14	of	of	ADP
easat-6230	129	15	transparency	transparency	NOUN
easat-6230	129	16	[	[	X
easat-6230	129	17	2	2	NUM
easat-6230	129	18	]	]	PUNCT
easat-6230	129	19	.	.	PUNCT
easat-6230	130	1	however	however	ADV
easat-6230	130	2	,	,	PUNCT
easat-6230	130	3	in	in	ADP
easat-6230	130	4	vietnam	vietnam	PROPN
easat-6230	130	5	,	,	PUNCT
easat-6230	130	6	internal	internal	ADJ
easat-6230	130	7	audit	audit	NOUN
easat-6230	130	8	still	still	ADV
easat-6230	130	9	faces	face	VERB
easat-6230	130	10	barriers	barrier	NOUN
easat-6230	130	11	such	such	ADJ
easat-6230	130	12	as	as	ADP
easat-6230	130	13	limited	limited	ADJ
easat-6230	130	14	authority	authority	NOUN
easat-6230	130	15	,	,	PUNCT
easat-6230	130	16	poor	poor	ADJ
easat-6230	130	17	it	it	PRON
easat-6230	130	18	infrastructure	infrastructure	NOUN
easat-6230	130	19	,	,	PUNCT
easat-6230	130	20	and	and	CCONJ
easat-6230	130	21	weak	weak	ADJ
easat-6230	130	22	strategic	strategic	ADJ
easat-6230	130	23	positioning	positioning	NOUN
easat-6230	130	24	[	[	X
easat-6230	130	25	8	8	NUM
easat-6230	130	26	]	]	PUNCT
easat-6230	130	27	.	.	PUNCT
easat-6230	131	1	failures	failure	NOUN
easat-6230	131	2	in	in	ADP
easat-6230	131	3	internal	internal	ADJ
easat-6230	131	4	audit	audit	NOUN
easat-6230	131	5	have	have	AUX
easat-6230	131	6	contributed	contribute	VERB
easat-6230	131	7	to	to	ADP
easat-6230	131	8	major	major	ADJ
easat-6230	131	9	scandals	scandal	NOUN
easat-6230	131	10	,	,	PUNCT
easat-6230	131	11	reinforcing	reinforce	VERB
easat-6230	131	12	its	its	PRON
easat-6230	131	13	critical	critical	ADJ
easat-6230	131	14	role	role	NOUN
easat-6230	131	15	in	in	ADP
easat-6230	131	16	safeguarding	safeguard	VERB
easat-6230	131	17	assets	asset	NOUN
easat-6230	131	18	and	and	CCONJ
easat-6230	131	19	organizational	organizational	ADJ
easat-6230	131	20	integrity	integrity	NOUN
easat-6230	131	21	[	[	X
easat-6230	131	22	11	11	NUM
easat-6230	131	23	]	]	PUNCT
easat-6230	131	24	.	.	PUNCT
easat-6230	132	1	a	a	DET
easat-6230	132	2	functioning	function	VERB
easat-6230	132	3	ia	ia	NOUN
easat-6230	132	4	system	system	NOUN
easat-6230	132	5	serves	serve	VERB
easat-6230	132	6	as	as	ADP
easat-6230	132	7	both	both	DET
easat-6230	132	8	deterrent	deterrent	NOUN
easat-6230	132	9	and	and	CCONJ
easat-6230	132	10	detector	detector	NOUN
easat-6230	132	11	of	of	ADP
easat-6230	132	12	misconduct	misconduct	NOUN
easat-6230	132	13	[	[	X
easat-6230	132	14	4	4	NUM
easat-6230	132	15	,	,	PUNCT
easat-6230	132	16	16	16	NUM
easat-6230	132	17	]	]	PUNCT
easat-6230	132	18	.	.	PUNCT
easat-6230	133	1	this	this	DET
easat-6230	133	2	study	study	NOUN
easat-6230	133	3	therefore	therefore	ADV
easat-6230	133	4	posits	posit	VERB
easat-6230	133	5	that	that	SCONJ
easat-6230	133	6	iae	iae	NOUN
easat-6230	133	7	is	be	AUX
easat-6230	133	8	not	not	PART
easat-6230	133	9	only	only	ADV
easat-6230	133	10	a	a	DET
easat-6230	133	11	mediating	mediate	VERB
easat-6230	133	12	factor	factor	NOUN
easat-6230	133	13	but	but	CCONJ
easat-6230	133	14	a	a	DET
easat-6230	133	15	strategic	strategic	ADJ
easat-6230	133	16	pillar	pillar	NOUN
easat-6230	133	17	of	of	ADP
easat-6230	133	18	fraud	fraud	NOUN
easat-6230	133	19	prevention	prevention	NOUN
easat-6230	133	20	,	,	PUNCT
easat-6230	133	21	particularly	particularly	ADV
easat-6230	133	22	within	within	ADP
easat-6230	133	23	the	the	DET
easat-6230	133	24	governance	governance	NOUN
easat-6230	133	25	context	context	NOUN
easat-6230	133	26	of	of	ADP
easat-6230	133	27	vietnamese	vietnamese	ADJ
easat-6230	133	28	listed	list	VERB
easat-6230	133	29	firms	firm	NOUN
easat-6230	133	30	.	.	PUNCT
easat-6230	134	1	3	3	X
easat-6230	134	2	.	.	X
easat-6230	134	3	research	research	NOUN
easat-6230	134	4	model	model	NOUN
easat-6230	134	5	and	and	CCONJ
easat-6230	134	6	hypotheses	hypothese	VERB
easat-6230	134	7	development	development	NOUN
easat-6230	134	8	based	base	VERB
easat-6230	134	9	on	on	ADP
easat-6230	134	10	the	the	DET
easat-6230	134	11	theoretical	theoretical	ADJ
easat-6230	134	12	framework	framework	NOUN
easat-6230	134	13	,	,	PUNCT
easat-6230	134	14	this	this	DET
easat-6230	134	15	study	study	NOUN
easat-6230	134	16	proposes	propose	VERB
easat-6230	134	17	a	a	DET
easat-6230	134	18	conceptual	conceptual	ADJ
easat-6230	134	19	model	model	NOUN
easat-6230	134	20	in	in	ADP
easat-6230	134	21	which	which	PRON
easat-6230	134	22	five	five	NUM
easat-6230	134	23	independent	independent	ADJ
easat-6230	134	24	variables	variable	NOUN
easat-6230	134	25	—	—	PUNCT
easat-6230	134	26	internal	internal	ADJ
easat-6230	134	27	auditor	auditor	NOUN
easat-6230	134	28	competence	competence	NOUN
easat-6230	134	29	(	(	PUNCT
easat-6230	134	30	iac	iac	NOUN
easat-6230	134	31	)	)	PUNCT
easat-6230	134	32	,	,	PUNCT
easat-6230	134	33	internal	internal	ADJ
easat-6230	134	34	auditor	auditor	NOUN
easat-6230	134	35	independence	independence	NOUN
easat-6230	134	36	(	(	PUNCT
easat-6230	134	37	iai	iai	NOUN
easat-6230	134	38	)	)	PUNCT
easat-6230	134	39	,	,	PUNCT
easat-6230	134	40	information	information	NOUN
easat-6230	134	41	technology	technology	NOUN
easat-6230	134	42	(	(	PUNCT
easat-6230	134	43	it	it	PRON
easat-6230	134	44	)	)	PUNCT
easat-6230	134	45	,	,	PUNCT
easat-6230	134	46	managerial	managerial	ADJ
easat-6230	134	47	support	support	NOUN
easat-6230	134	48	(	(	PUNCT
easat-6230	134	49	ms	ms	NOUN
easat-6230	134	50	)	)	PUNCT
easat-6230	134	51	,	,	PUNCT
easat-6230	134	52	and	and	CCONJ
easat-6230	134	53	the	the	DET
easat-6230	134	54	relationship	relationship	NOUN
easat-6230	134	55	between	between	ADP
easat-6230	134	56	internal	internal	ADJ
easat-6230	134	57	and	and	CCONJ
easat-6230	134	58	external	external	ADJ
easat-6230	134	59	audits	audits	NOUN
easat-6230	134	60	(	(	PUNCT
easat-6230	134	61	iaea)—are	iaea)—are	AUX
easat-6230	134	62	hypothesized	hypothesize	VERB
easat-6230	134	63	to	to	PART
easat-6230	134	64	positively	positively	ADV
easat-6230	134	65	influence	influence	VERB
easat-6230	134	66	internal	internal	ADJ
easat-6230	134	67	audit	audit	NOUN
easat-6230	134	68	effectiveness	effectiveness	NOUN
easat-6230	134	69	(	(	PUNCT
easat-6230	134	70	iae	iae	NOUN
easat-6230	134	71	)	)	PUNCT
easat-6230	134	72	.	.	PUNCT
easat-6230	135	1	in	in	ADP
easat-6230	135	2	turn	turn	NOUN
easat-6230	135	3	,	,	PUNCT
easat-6230	135	4	internal	internal	ADJ
easat-6230	135	5	audit	audit	NOUN
easat-6230	135	6	effectiveness	effectiveness	NOUN
easat-6230	135	7	is	be	AUX
easat-6230	135	8	hypothesized	hypothesize	VERB
easat-6230	135	9	to	to	PART
easat-6230	135	10	have	have	VERB
easat-6230	135	11	a	a	DET
easat-6230	135	12	positive	positive	ADJ
easat-6230	135	13	effect	effect	NOUN
easat-6230	135	14	on	on	ADP
easat-6230	135	15	fraud	fraud	NOUN
easat-6230	135	16	prevention	prevention	NOUN
easat-6230	135	17	(	(	PUNCT
easat-6230	135	18	fp	fp	NOUN
easat-6230	135	19	)	)	PUNCT
easat-6230	135	20	.	.	PUNCT
easat-6230	136	1	furthermore	furthermore	ADV
easat-6230	136	2	,	,	PUNCT
easat-6230	136	3	iae	iae	PROPN
easat-6230	136	4	is	be	AUX
easat-6230	136	5	proposed	propose	VERB
easat-6230	136	6	as	as	ADP
easat-6230	136	7	a	a	DET
easat-6230	136	8	mediating	mediate	VERB
easat-6230	136	9	variable	variable	NOUN
easat-6230	136	10	linking	link	VERB
easat-6230	136	11	organizational	organizational	ADJ
easat-6230	136	12	factors	factor	NOUN
easat-6230	136	13	to	to	PART
easat-6230	136	14	fraud	fraud	VERB
easat-6230	136	15	prevention	prevention	NOUN
easat-6230	136	16	outcomes	outcome	NOUN
easat-6230	136	17	.	.	PUNCT
easat-6230	137	1	the	the	DET
easat-6230	137	2	structural	structural	ADJ
easat-6230	137	3	model	model	NOUN
easat-6230	137	4	,	,	PUNCT
easat-6230	137	5	as	as	SCONJ
easat-6230	137	6	shown	show	VERB
easat-6230	137	7	in	in	ADP
easat-6230	137	8	figure	figure	NOUN
easat-6230	137	9	1	1	NUM
easat-6230	137	10	,	,	PUNCT
easat-6230	137	11	allows	allow	VERB
easat-6230	137	12	for	for	ADP
easat-6230	137	13	the	the	DET
easat-6230	137	14	assessment	assessment	NOUN
easat-6230	137	15	of	of	ADP
easat-6230	137	16	both	both	CCONJ
easat-6230	137	17	direct	direct	ADJ
easat-6230	137	18	and	and	CCONJ
easat-6230	137	19	indirect	indirect	ADJ
easat-6230	137	20	effects	effect	NOUN
easat-6230	137	21	using	use	VERB
easat-6230	137	22	structural	structural	ADJ
easat-6230	137	23	equation	equation	NOUN
easat-6230	137	24	modeling	modeling	NOUN
easat-6230	137	25	(	(	PUNCT
easat-6230	137	26	sem	sem	NOUN
easat-6230	137	27	)	)	PUNCT
easat-6230	137	28	.	.	PUNCT
easat-6230	138	1	1256	1256	NUM
easat-6230	138	2	edelweiss	edelweiss	PROPN
easat-6230	138	3	applied	apply	VERB
easat-6230	138	4	science	science	NOUN
easat-6230	138	5	and	and	CCONJ
easat-6230	138	6	technology	technology	NOUN
easat-6230	138	7	issn	issn	PROPN
easat-6230	138	8	:	:	PUNCT
easat-6230	138	9	2576	2576	NUM
easat-6230	138	10	-	-	SYM
easat-6230	138	11	8484	8484	NUM
easat-6230	138	12	vol	vol	NOUN
easat-6230	138	13	.	.	PROPN
easat-6230	139	1	9	9	NUM
easat-6230	139	2	,	,	PUNCT
easat-6230	139	3	no	no	INTJ
easat-6230	139	4	.	.	NOUN
easat-6230	139	5	4	4	NUM
easat-6230	139	6	:	:	SYM
easat-6230	139	7	1252	1252	NUM
easat-6230	139	8	-	-	SYM
easat-6230	139	9	1264	1264	NUM
easat-6230	139	10	,	,	PUNCT
easat-6230	139	11	2025	2025	NUM
easat-6230	139	12	doi	doi	NOUN
easat-6230	139	13	:	:	PUNCT
easat-6230	139	14	10.55214/25768484.v9i4.6230	10.55214/25768484.v9i4.6230	NUM
easat-6230	139	15	©	©	PROPN
easat-6230	139	16	2025	2025	NUM
easat-6230	139	17	by	by	ADP
easat-6230	139	18	the	the	DET
easat-6230	139	19	author	author	NOUN
easat-6230	139	20	;	;	PUNCT
easat-6230	139	21	licensee	licensee	PROPN
easat-6230	139	22	learning	learn	VERB
easat-6230	139	23	gate	gate	NOUN
easat-6230	139	24	figure	figure	NOUN
easat-6230	139	25	1	1	NUM
easat-6230	139	26	.	.	PUNCT
easat-6230	140	1	the	the	DET
easat-6230	140	2	conceptual	conceptual	ADJ
easat-6230	140	3	model	model	NOUN
easat-6230	140	4	for	for	ADP
easat-6230	140	5	structural	structural	ADJ
easat-6230	140	6	equation	equation	NOUN
easat-6230	140	7	analysis	analysis	NOUN
easat-6230	140	8	.	.	PUNCT
easat-6230	141	1	based	base	VERB
easat-6230	141	2	on	on	ADP
easat-6230	141	3	the	the	DET
easat-6230	141	4	proposed	propose	VERB
easat-6230	141	5	research	research	NOUN
easat-6230	141	6	model	model	NOUN
easat-6230	141	7	,	,	PUNCT
easat-6230	141	8	the	the	DET
easat-6230	141	9	research	research	NOUN
easat-6230	141	10	hypotheses	hypothesis	NOUN
easat-6230	141	11	are	be	AUX
easat-6230	141	12	formulated	formulate	VERB
easat-6230	141	13	as	as	SCONJ
easat-6230	141	14	follows	follow	VERB
easat-6230	141	15	:	:	PUNCT
easat-6230	141	16	h1	h1	NOUN
easat-6230	141	17	:	:	PUNCT
easat-6230	141	18	internal	internal	ADJ
easat-6230	141	19	auditor	auditor	NOUN
easat-6230	141	20	competence	competence	NOUN
easat-6230	141	21	has	have	VERB
easat-6230	141	22	a	a	DET
easat-6230	141	23	positive	positive	ADJ
easat-6230	141	24	impact	impact	NOUN
easat-6230	141	25	on	on	ADP
easat-6230	141	26	the	the	DET
easat-6230	141	27	internal	internal	ADJ
easat-6230	141	28	audit	audit	NOUN
easat-6230	141	29	effectiveness	effectiveness	NOUN
easat-6230	141	30	.	.	PUNCT
easat-6230	142	1	h2	h2	NOUN
easat-6230	142	2	:	:	PUNCT
easat-6230	142	3	internal	internal	ADJ
easat-6230	142	4	auditor	auditor	NOUN
easat-6230	142	5	independence	independence	NOUN
easat-6230	142	6	has	have	VERB
easat-6230	142	7	a	a	DET
easat-6230	142	8	positive	positive	ADJ
easat-6230	142	9	impact	impact	NOUN
easat-6230	142	10	on	on	ADP
easat-6230	142	11	the	the	DET
easat-6230	142	12	internal	internal	ADJ
easat-6230	142	13	audit	audit	NOUN
easat-6230	142	14	effectiveness	effectiveness	NOUN
easat-6230	142	15	.	.	PUNCT
easat-6230	143	1	h3	h3	NOUN
easat-6230	143	2	:	:	PUNCT
easat-6230	143	3	information	information	NOUN
easat-6230	143	4	technology	technology	NOUN
easat-6230	143	5	has	have	VERB
easat-6230	143	6	a	a	DET
easat-6230	143	7	positive	positive	ADJ
easat-6230	143	8	impact	impact	NOUN
easat-6230	143	9	on	on	ADP
easat-6230	143	10	the	the	DET
easat-6230	143	11	internal	internal	ADJ
easat-6230	143	12	audit	audit	NOUN
easat-6230	143	13	effectiveness	effectiveness	NOUN
easat-6230	143	14	.	.	PUNCT
easat-6230	144	1	h4	h4	NOUN
easat-6230	144	2	:	:	PUNCT
easat-6230	144	3	managerial	managerial	ADJ
easat-6230	144	4	support	support	NOUN
easat-6230	144	5	has	have	VERB
easat-6230	144	6	a	a	DET
easat-6230	144	7	positive	positive	ADJ
easat-6230	144	8	impact	impact	NOUN
easat-6230	144	9	on	on	ADP
easat-6230	144	10	the	the	DET
easat-6230	144	11	internal	internal	ADJ
easat-6230	144	12	audit	audit	NOUN
easat-6230	144	13	effectiveness	effectiveness	NOUN
easat-6230	144	14	.	.	PUNCT
easat-6230	145	1	h5	h5	PROPN
easat-6230	145	2	:	:	PUNCT
easat-6230	145	3	relationship	relationship	NOUN
easat-6230	145	4	between	between	ADP
easat-6230	145	5	internal	internal	ADJ
easat-6230	145	6	audit	audit	NOUN
easat-6230	145	7	and	and	CCONJ
easat-6230	145	8	external	external	ADJ
easat-6230	145	9	audit	audit	NOUN
easat-6230	145	10	has	have	VERB
easat-6230	145	11	a	a	DET
easat-6230	145	12	positive	positive	ADJ
easat-6230	145	13	impact	impact	NOUN
easat-6230	145	14	on	on	ADP
easat-6230	145	15	the	the	DET
easat-6230	145	16	internal	internal	ADJ
easat-6230	145	17	audit	audit	NOUN
easat-6230	145	18	effectiveness	effectiveness	NOUN
easat-6230	145	19	.	.	PUNCT
easat-6230	146	1	h6	h6	PROPN
easat-6230	146	2	:	:	PUNCT
easat-6230	146	3	the	the	DET
easat-6230	146	4	internal	internal	ADJ
easat-6230	146	5	audit	audit	NOUN
easat-6230	146	6	effectiveness	effectiveness	NOUN
easat-6230	146	7	has	have	VERB
easat-6230	146	8	a	a	DET
easat-6230	146	9	positive	positive	ADJ
easat-6230	146	10	impact	impact	NOUN
easat-6230	146	11	on	on	ADP
easat-6230	146	12	fraud	fraud	NOUN
easat-6230	146	13	prevention	prevention	NOUN
easat-6230	146	14	.	.	PUNCT
easat-6230	147	1	h7	h7	PROPN
easat-6230	147	2	:	:	PUNCT
easat-6230	147	3	internal	internal	ADJ
easat-6230	147	4	auditor	auditor	NOUN
easat-6230	147	5	competence	competence	NOUN
easat-6230	147	6	has	have	VERB
easat-6230	147	7	an	an	DET
easat-6230	147	8	indirect	indirect	ADJ
easat-6230	147	9	impact	impact	NOUN
easat-6230	147	10	on	on	ADP
easat-6230	147	11	fraud	fraud	NOUN
easat-6230	147	12	prevention	prevention	NOUN
easat-6230	147	13	through	through	ADP
easat-6230	147	14	the	the	DET
easat-6230	147	15	internal	internal	ADJ
easat-6230	147	16	audit	audit	NOUN
easat-6230	147	17	effectiveness	effectiveness	NOUN
easat-6230	147	18	.	.	PUNCT
easat-6230	148	1	h8	h8	NOUN
easat-6230	148	2	:	:	PUNCT
easat-6230	148	3	internal	internal	ADJ
easat-6230	148	4	auditor	auditor	NOUN
easat-6230	148	5	independence	independence	NOUN
easat-6230	148	6	has	have	VERB
easat-6230	148	7	an	an	DET
easat-6230	148	8	indirect	indirect	ADJ
easat-6230	148	9	impact	impact	NOUN
easat-6230	148	10	on	on	ADP
easat-6230	148	11	fraud	fraud	NOUN
easat-6230	148	12	prevention	prevention	NOUN
easat-6230	148	13	through	through	ADP
easat-6230	148	14	the	the	DET
easat-6230	148	15	internal	internal	ADJ
easat-6230	148	16	audit	audit	NOUN
easat-6230	148	17	effectiveness	effectiveness	NOUN
easat-6230	148	18	.	.	PUNCT
easat-6230	149	1	h9	h9	NOUN
easat-6230	149	2	:	:	PUNCT
easat-6230	149	3	information	information	NOUN
easat-6230	149	4	technology	technology	NOUN
easat-6230	149	5	has	have	VERB
easat-6230	149	6	an	an	DET
easat-6230	149	7	indirect	indirect	ADJ
easat-6230	149	8	impact	impact	NOUN
easat-6230	149	9	on	on	ADP
easat-6230	149	10	fraud	fraud	NOUN
easat-6230	149	11	prevention	prevention	NOUN
easat-6230	149	12	through	through	ADP
easat-6230	149	13	the	the	DET
easat-6230	149	14	internal	internal	ADJ
easat-6230	149	15	audit	audit	NOUN
easat-6230	149	16	effectiveness	effectiveness	NOUN
easat-6230	149	17	.	.	PUNCT
easat-6230	150	1	h10	h10	NOUN
easat-6230	150	2	:	:	PUNCT
easat-6230	150	3	managerial	managerial	ADJ
easat-6230	150	4	support	support	NOUN
easat-6230	150	5	has	have	VERB
easat-6230	150	6	an	an	DET
easat-6230	150	7	indirect	indirect	ADJ
easat-6230	150	8	impact	impact	NOUN
easat-6230	150	9	on	on	ADP
easat-6230	150	10	fraud	fraud	NOUN
easat-6230	150	11	prevention	prevention	NOUN
easat-6230	150	12	through	through	ADP
easat-6230	150	13	the	the	DET
easat-6230	150	14	internal	internal	ADJ
easat-6230	150	15	audit	audit	NOUN
easat-6230	150	16	effectiveness	effectiveness	NOUN
easat-6230	150	17	.	.	PUNCT
easat-6230	151	1	h11	h11	NOUN
easat-6230	151	2	:	:	PUNCT
easat-6230	151	3	relationship	relationship	NOUN
easat-6230	151	4	between	between	ADP
easat-6230	151	5	internal	internal	ADJ
easat-6230	151	6	audit	audit	NOUN
easat-6230	151	7	and	and	CCONJ
easat-6230	151	8	external	external	ADJ
easat-6230	151	9	audit	audit	NOUN
easat-6230	151	10	has	have	VERB
easat-6230	151	11	an	an	DET
easat-6230	151	12	indirect	indirect	ADJ
easat-6230	151	13	impact	impact	NOUN
easat-6230	151	14	on	on	ADP
easat-6230	151	15	fraud	fraud	NOUN
easat-6230	151	16	prevention	prevention	NOUN
easat-6230	151	17	through	through	ADP
easat-6230	151	18	the	the	DET
easat-6230	151	19	internal	internal	ADJ
easat-6230	151	20	audit	audit	NOUN
easat-6230	151	21	effectiveness	effectiveness	NOUN
easat-6230	151	22	.	.	PUNCT
easat-6230	152	1	1257	1257	NUM
easat-6230	152	2	edelweiss	edelweiss	PROPN
easat-6230	152	3	applied	apply	VERB
easat-6230	152	4	science	science	NOUN
easat-6230	152	5	and	and	CCONJ
easat-6230	152	6	technology	technology	NOUN
easat-6230	152	7	issn	issn	PROPN
easat-6230	152	8	:	:	PUNCT
easat-6230	152	9	2576	2576	NUM
easat-6230	152	10	-	-	SYM
easat-6230	152	11	8484	8484	NUM
easat-6230	152	12	vol	vol	NOUN
easat-6230	152	13	.	.	PROPN
easat-6230	153	1	9	9	NUM
easat-6230	153	2	,	,	PUNCT
easat-6230	153	3	no	no	INTJ
easat-6230	153	4	.	.	NOUN
easat-6230	153	5	4	4	NUM
easat-6230	153	6	:	:	SYM
easat-6230	153	7	1252	1252	NUM
easat-6230	153	8	-	-	SYM
easat-6230	153	9	1264	1264	NUM
easat-6230	153	10	,	,	PUNCT
easat-6230	153	11	2025	2025	NUM
easat-6230	153	12	doi	doi	NOUN
easat-6230	153	13	:	:	PUNCT
easat-6230	153	14	10.55214/25768484.v9i4.6230	10.55214/25768484.v9i4.6230	NUM
easat-6230	153	15	©	©	PROPN
easat-6230	153	16	2025	2025	NUM
easat-6230	153	17	by	by	ADP
easat-6230	153	18	the	the	DET
easat-6230	153	19	author	author	NOUN
easat-6230	153	20	;	;	PUNCT
easat-6230	153	21	licensee	licensee	PROPN
easat-6230	153	22	learning	learning	NOUN
easat-6230	153	23	gate	gate	NOUN
easat-6230	153	24	4	4	NUM
easat-6230	153	25	.	.	PUNCT
easat-6230	153	26	research	research	NOUN
easat-6230	153	27	methodology	methodology	NOUN
easat-6230	153	28	4.1	4.1	NUM
easat-6230	153	29	.	.	PUNCT
easat-6230	154	1	research	research	NOUN
easat-6230	154	2	design	design	NOUN
easat-6230	154	3	this	this	DET
easat-6230	154	4	study	study	NOUN
easat-6230	154	5	adopts	adopt	VERB
easat-6230	154	6	a	a	DET
easat-6230	154	7	quantitative	quantitative	ADJ
easat-6230	154	8	research	research	NOUN
easat-6230	154	9	approach	approach	NOUN
easat-6230	154	10	using	use	VERB
easat-6230	154	11	structural	structural	ADJ
easat-6230	154	12	equation	equation	NOUN
easat-6230	154	13	modeling	modeling	NOUN
easat-6230	154	14	(	(	PUNCT
easat-6230	154	15	sem	sem	NOUN
easat-6230	154	16	)	)	PUNCT
easat-6230	154	17	to	to	PART
easat-6230	154	18	examine	examine	VERB
easat-6230	154	19	the	the	DET
easat-6230	154	20	relationships	relationship	NOUN
easat-6230	154	21	between	between	ADP
easat-6230	154	22	organizational	organizational	ADJ
easat-6230	154	23	factors	factor	NOUN
easat-6230	154	24	,	,	PUNCT
easat-6230	154	25	internal	internal	ADJ
easat-6230	154	26	audit	audit	NOUN
easat-6230	154	27	effectiveness	effectiveness	NOUN
easat-6230	154	28	,	,	PUNCT
easat-6230	154	29	and	and	CCONJ
easat-6230	154	30	fraud	fraud	NOUN
easat-6230	154	31	prevention	prevention	NOUN
easat-6230	154	32	.	.	PUNCT
easat-6230	155	1	the	the	DET
easat-6230	155	2	research	research	NOUN
easat-6230	155	3	is	be	AUX
easat-6230	155	4	explanatory	explanatory	ADJ
easat-6230	155	5	in	in	ADP
easat-6230	155	6	nature	nature	NOUN
easat-6230	155	7	,	,	PUNCT
easat-6230	155	8	aiming	aim	VERB
easat-6230	155	9	to	to	PART
easat-6230	155	10	test	test	NOUN
easat-6230	155	11	hypotheses	hypothesis	NOUN
easat-6230	155	12	derived	derive	VERB
easat-6230	155	13	from	from	ADP
easat-6230	155	14	existing	exist	VERB
easat-6230	155	15	theories	theory	NOUN
easat-6230	155	16	and	and	CCONJ
easat-6230	155	17	prior	prior	ADJ
easat-6230	155	18	empirical	empirical	ADJ
easat-6230	155	19	studies	study	NOUN
easat-6230	155	20	.	.	PUNCT
easat-6230	156	1	the	the	DET
easat-6230	156	2	survey	survey	NOUN
easat-6230	156	3	method	method	NOUN
easat-6230	156	4	was	be	AUX
easat-6230	156	5	chosen	choose	VERB
easat-6230	156	6	for	for	ADP
easat-6230	156	7	data	data	NOUN
easat-6230	156	8	collection	collection	NOUN
easat-6230	156	9	due	due	ADP
easat-6230	156	10	to	to	ADP
easat-6230	156	11	its	its	PRON
easat-6230	156	12	efficiency	efficiency	NOUN
easat-6230	156	13	in	in	ADP
easat-6230	156	14	obtaining	obtain	VERB
easat-6230	156	15	standardized	standardized	ADJ
easat-6230	156	16	responses	response	NOUN
easat-6230	156	17	from	from	ADP
easat-6230	156	18	a	a	DET
easat-6230	156	19	large	large	ADJ
easat-6230	156	20	number	number	NOUN
easat-6230	156	21	of	of	ADP
easat-6230	156	22	participants	participant	NOUN
easat-6230	156	23	.	.	PUNCT
easat-6230	157	1	4.2	4.2	NUM
easat-6230	157	2	.	.	PUNCT
easat-6230	157	3	population	population	NOUN
easat-6230	157	4	and	and	CCONJ
easat-6230	157	5	sampling	sample	VERB
easat-6230	157	6	the	the	DET
easat-6230	157	7	target	target	NOUN
easat-6230	157	8	population	population	NOUN
easat-6230	157	9	includes	include	VERB
easat-6230	157	10	internal	internal	ADJ
easat-6230	157	11	auditors	auditor	NOUN
easat-6230	157	12	,	,	PUNCT
easat-6230	157	13	chief	chief	ADJ
easat-6230	157	14	accountants	accountant	NOUN
easat-6230	157	15	,	,	PUNCT
easat-6230	157	16	chief	chief	ADJ
easat-6230	157	17	financial	financial	ADJ
easat-6230	157	18	officers	officer	NOUN
easat-6230	157	19	(	(	PUNCT
easat-6230	157	20	cfos	cfos	PROPN
easat-6230	157	21	)	)	PUNCT
easat-6230	157	22	,	,	PUNCT
easat-6230	157	23	and	and	CCONJ
easat-6230	157	24	audit	audit	NOUN
easat-6230	157	25	committee	committee	NOUN
easat-6230	157	26	members	member	NOUN
easat-6230	157	27	working	work	VERB
easat-6230	157	28	in	in	ADP
easat-6230	157	29	companies	company	NOUN
easat-6230	157	30	listed	list	VERB
easat-6230	157	31	on	on	ADP
easat-6230	157	32	the	the	DET
easat-6230	157	33	ho	ho	PROPN
easat-6230	157	34	chi	chi	PROPN
easat-6230	157	35	minh	minh	PROPN
easat-6230	157	36	city	city	PROPN
easat-6230	157	37	stock	stock	PROPN
easat-6230	157	38	exchange	exchange	PROPN
easat-6230	157	39	(	(	PUNCT
easat-6230	157	40	hose	hose	PROPN
easat-6230	157	41	)	)	PUNCT
easat-6230	157	42	and	and	CCONJ
easat-6230	157	43	hanoi	hanoi	PROPN
easat-6230	157	44	stock	stock	PROPN
easat-6230	157	45	exchange	exchange	PROPN
easat-6230	157	46	(	(	PUNCT
easat-6230	157	47	hnx	hnx	PROPN
easat-6230	157	48	)	)	PUNCT
easat-6230	157	49	in	in	ADP
easat-6230	157	50	vietnam	vietnam	PROPN
easat-6230	157	51	.	.	PUNCT
easat-6230	158	1	these	these	DET
easat-6230	158	2	individuals	individual	NOUN
easat-6230	158	3	are	be	AUX
easat-6230	158	4	considered	consider	VERB
easat-6230	158	5	knowledgeable	knowledgeable	ADJ
easat-6230	158	6	and	and	CCONJ
easat-6230	158	7	directly	directly	ADV
easat-6230	158	8	involved	involve	VERB
easat-6230	158	9	in	in	ADP
easat-6230	158	10	internal	internal	ADJ
easat-6230	158	11	audit	audit	NOUN
easat-6230	158	12	and	and	CCONJ
easat-6230	158	13	fraud	fraud	NOUN
easat-6230	158	14	risk	risk	NOUN
easat-6230	158	15	management	management	NOUN
easat-6230	158	16	processes	process	NOUN
easat-6230	158	17	.	.	PUNCT
easat-6230	159	1	a	a	DET
easat-6230	159	2	convenience	convenience	NOUN
easat-6230	159	3	sampling	sampling	NOUN
easat-6230	159	4	method	method	NOUN
easat-6230	159	5	was	be	AUX
easat-6230	159	6	used	use	VERB
easat-6230	159	7	due	due	ADP
easat-6230	159	8	to	to	ADP
easat-6230	159	9	limited	limited	ADJ
easat-6230	159	10	access	access	NOUN
easat-6230	159	11	to	to	ADP
easat-6230	159	12	a	a	DET
easat-6230	159	13	comprehensive	comprehensive	ADJ
easat-6230	159	14	sampling	sampling	NOUN
easat-6230	159	15	frame	frame	NOUN
easat-6230	159	16	.	.	PUNCT
easat-6230	160	1	a	a	DET
easat-6230	160	2	total	total	NOUN
easat-6230	160	3	of	of	ADP
easat-6230	160	4	350	350	NUM
easat-6230	160	5	questionnaires	questionnaire	NOUN
easat-6230	160	6	were	be	AUX
easat-6230	160	7	distributed	distribute	VERB
easat-6230	160	8	,	,	PUNCT
easat-6230	160	9	and	and	CCONJ
easat-6230	160	10	228	228	NUM
easat-6230	160	11	valid	valid	ADJ
easat-6230	160	12	responses	response	NOUN
easat-6230	160	13	were	be	AUX
easat-6230	160	14	collected	collect	VERB
easat-6230	160	15	,	,	PUNCT
easat-6230	160	16	resulting	result	VERB
easat-6230	160	17	in	in	ADP
easat-6230	160	18	a	a	DET
easat-6230	160	19	usable	usable	ADJ
easat-6230	160	20	response	response	NOUN
easat-6230	160	21	rate	rate	NOUN
easat-6230	160	22	of	of	ADP
easat-6230	160	23	approximately	approximately	ADV
easat-6230	160	24	65	65	NUM
easat-6230	160	25	%	%	NOUN
easat-6230	160	26	.	.	PUNCT
easat-6230	161	1	this	this	DET
easat-6230	161	2	sample	sample	NOUN
easat-6230	161	3	size	size	NOUN
easat-6230	161	4	is	be	AUX
easat-6230	161	5	considered	consider	VERB
easat-6230	161	6	adequate	adequate	ADJ
easat-6230	161	7	for	for	ADP
easat-6230	161	8	sem	sem	NOUN
easat-6230	161	9	analysis	analysis	NOUN
easat-6230	161	10	based	base	VERB
easat-6230	161	11	on	on	ADP
easat-6230	161	12	recommendations	recommendation	NOUN
easat-6230	161	13	by	by	ADP
easat-6230	161	14	hair	hair	NOUN
easat-6230	161	15	,	,	PUNCT
easat-6230	161	16	et	et	PROPN
easat-6230	161	17	al	al	PROPN
easat-6230	161	18	.	.	PUNCT
easat-6230	162	1	[	[	X
easat-6230	162	2	14	14	NUM
easat-6230	162	3	]	]	PUNCT
easat-6230	162	4	.	.	PUNCT
easat-6230	163	1	4.3	4.3	NUM
easat-6230	163	2	.	.	PUNCT
easat-6230	163	3	data	datum	NOUN
easat-6230	163	4	collection	collection	NOUN
easat-6230	163	5	primary	primary	ADJ
easat-6230	163	6	data	datum	NOUN
easat-6230	163	7	were	be	AUX
easat-6230	163	8	collected	collect	VERB
easat-6230	163	9	through	through	ADP
easat-6230	163	10	a	a	DET
easat-6230	163	11	structured	structured	ADJ
easat-6230	163	12	questionnaire	questionnaire	NOUN
easat-6230	163	13	distributed	distribute	VERB
easat-6230	163	14	via	via	ADP
easat-6230	163	15	email	email	NOUN
easat-6230	163	16	and	and	CCONJ
easat-6230	163	17	in	in	ADP
easat-6230	163	18	-	-	PUNCT
easat-6230	163	19	person	person	NOUN
easat-6230	163	20	to	to	ADP
easat-6230	163	21	eligible	eligible	ADJ
easat-6230	163	22	respondents	respondent	NOUN
easat-6230	163	23	during	during	ADP
easat-6230	163	24	the	the	DET
easat-6230	163	25	first	first	ADJ
easat-6230	163	26	quarter	quarter	NOUN
easat-6230	163	27	of	of	ADP
easat-6230	163	28	2024	2024	NUM
easat-6230	163	29	.	.	PUNCT
easat-6230	164	1	participants	participant	NOUN
easat-6230	164	2	were	be	AUX
easat-6230	164	3	assured	assure	VERB
easat-6230	164	4	of	of	ADP
easat-6230	164	5	the	the	DET
easat-6230	164	6	confidentiality	confidentiality	NOUN
easat-6230	164	7	of	of	ADP
easat-6230	164	8	their	their	PRON
easat-6230	164	9	responses	response	NOUN
easat-6230	164	10	and	and	CCONJ
easat-6230	164	11	were	be	AUX
easat-6230	164	12	informed	inform	VERB
easat-6230	164	13	that	that	SCONJ
easat-6230	164	14	the	the	DET
easat-6230	164	15	data	datum	NOUN
easat-6230	164	16	would	would	AUX
easat-6230	164	17	be	be	AUX
easat-6230	164	18	used	use	VERB
easat-6230	164	19	for	for	ADP
easat-6230	164	20	academic	academic	ADJ
easat-6230	164	21	research	research	NOUN
easat-6230	164	22	purposes	purpose	NOUN
easat-6230	164	23	only	only	ADV
easat-6230	164	24	.	.	PUNCT
easat-6230	165	1	the	the	DET
easat-6230	165	2	questionnaire	questionnaire	NOUN
easat-6230	165	3	included	include	VERB
easat-6230	165	4	two	two	NUM
easat-6230	165	5	main	main	ADJ
easat-6230	165	6	sections	section	NOUN
easat-6230	165	7	:	:	PUNCT
easat-6230	165	8	(	(	PUNCT
easat-6230	165	9	1	1	X
easat-6230	165	10	)	)	PUNCT
easat-6230	165	11	demographic	demographic	ADJ
easat-6230	165	12	information	information	NOUN
easat-6230	165	13	(	(	PUNCT
easat-6230	165	14	position	position	NOUN
easat-6230	165	15	,	,	PUNCT
easat-6230	165	16	experience	experience	NOUN
easat-6230	165	17	,	,	PUNCT
easat-6230	165	18	firm	firm	ADJ
easat-6230	165	19	size	size	NOUN
easat-6230	165	20	,	,	PUNCT
easat-6230	165	21	etc	etc	X
easat-6230	165	22	.	.	X
easat-6230	165	23	)	)	PUNCT
easat-6230	165	24	;	;	PUNCT
easat-6230	165	25	(	(	PUNCT
easat-6230	165	26	2	2	X
easat-6230	165	27	)	)	PUNCT
easat-6230	165	28	items	item	NOUN
easat-6230	165	29	measuring	measure	VERB
easat-6230	165	30	the	the	DET
easat-6230	165	31	latent	latent	NOUN
easat-6230	165	32	variables	variable	NOUN
easat-6230	165	33	in	in	ADP
easat-6230	165	34	the	the	DET
easat-6230	165	35	proposed	propose	VERB
easat-6230	165	36	model	model	NOUN
easat-6230	165	37	using	use	VERB
easat-6230	165	38	a	a	DET
easat-6230	165	39	five	five	NUM
easat-6230	165	40	-	-	PUNCT
easat-6230	165	41	point	point	NOUN
easat-6230	165	42	likert	likert	ADJ
easat-6230	165	43	scale	scale	NOUN
easat-6230	165	44	ranging	range	VERB
easat-6230	165	45	from	from	ADP
easat-6230	165	46	1	1	NUM
easat-6230	165	47	=	=	PUNCT
easat-6230	165	48	“	"	PUNCT
easat-6230	165	49	strongly	strongly	ADV
easat-6230	165	50	disagree	disagree	VERB
easat-6230	165	51	”	"	PUNCT
easat-6230	165	52	to	to	ADP
easat-6230	165	53	5	5	NUM
easat-6230	165	54	=	=	PUNCT
easat-6230	165	55	“	"	PUNCT
easat-6230	165	56	strongly	strongly	ADV
easat-6230	165	57	agree	agree	VERB
easat-6230	165	58	.	.	PUNCT
easat-6230	165	59	”	"	PUNCT
easat-6230	166	1	4.4	4.4	NUM
easat-6230	166	2	.	.	PUNCT
easat-6230	167	1	measurement	measurement	NOUN
easat-6230	167	2	instrument	instrument	PROPN
easat-6230	167	3	all	all	DET
easat-6230	167	4	measurement	measurement	NOUN
easat-6230	167	5	items	item	NOUN
easat-6230	167	6	were	be	AUX
easat-6230	167	7	adapted	adapt	VERB
easat-6230	167	8	from	from	ADP
easat-6230	167	9	established	establish	VERB
easat-6230	167	10	scales	scale	NOUN
easat-6230	167	11	in	in	ADP
easat-6230	167	12	prior	prior	ADJ
easat-6230	167	13	literature	literature	NOUN
easat-6230	167	14	to	to	PART
easat-6230	167	15	ensure	ensure	VERB
easat-6230	167	16	content	content	NOUN
easat-6230	167	17	validity	validity	NOUN
easat-6230	167	18	.	.	PUNCT
easat-6230	168	1	each	each	DET
easat-6230	168	2	latent	latent	NOUN
easat-6230	168	3	construct	construct	NOUN
easat-6230	168	4	was	be	AUX
easat-6230	168	5	measured	measure	VERB
easat-6230	168	6	by	by	ADP
easat-6230	168	7	three	three	NUM
easat-6230	168	8	to	to	PART
easat-6230	168	9	five	five	NUM
easat-6230	168	10	observed	observed	ADJ
easat-6230	168	11	variables	variable	NOUN
easat-6230	168	12	,	,	PUNCT
easat-6230	168	13	with	with	ADP
easat-6230	168	14	wording	word	VERB
easat-6230	168	15	slightly	slightly	ADV
easat-6230	168	16	modified	modify	VERB
easat-6230	168	17	for	for	ADP
easat-6230	168	18	contextual	contextual	ADJ
easat-6230	168	19	relevance	relevance	NOUN
easat-6230	168	20	in	in	ADP
easat-6230	168	21	the	the	DET
easat-6230	168	22	vietnamese	vietnamese	ADJ
easat-6230	168	23	corporate	corporate	ADJ
easat-6230	168	24	environment	environment	NOUN
easat-6230	168	25	.	.	PUNCT
easat-6230	169	1	below	below	ADV
easat-6230	169	2	is	be	AUX
easat-6230	169	3	the	the	DET
easat-6230	169	4	summary	summary	NOUN
easat-6230	169	5	of	of	ADP
easat-6230	169	6	observed	observed	ADJ
easat-6230	169	7	variables	variable	NOUN
easat-6230	169	8	and	and	CCONJ
easat-6230	169	9	their	their	PRON
easat-6230	169	10	reference	reference	NOUN
easat-6230	169	11	sources	source	NOUN
easat-6230	169	12	:	:	PUNCT
easat-6230	169	13	1258	1258	NUM
easat-6230	169	14	edelweiss	edelweiss	PROPN
easat-6230	169	15	applied	apply	VERB
easat-6230	169	16	science	science	NOUN
easat-6230	169	17	and	and	CCONJ
easat-6230	169	18	technology	technology	NOUN
easat-6230	169	19	issn	issn	PROPN
easat-6230	169	20	:	:	PUNCT
easat-6230	169	21	2576	2576	NUM
easat-6230	169	22	-	-	SYM
easat-6230	169	23	8484	8484	NUM
easat-6230	169	24	vol	vol	NOUN
easat-6230	169	25	.	.	PROPN
easat-6230	170	1	9	9	NUM
easat-6230	170	2	,	,	PUNCT
easat-6230	170	3	no	no	INTJ
easat-6230	170	4	.	.	NOUN
easat-6230	170	5	4	4	NUM
easat-6230	170	6	:	:	SYM
easat-6230	170	7	1252	1252	NUM
easat-6230	170	8	-	-	SYM
easat-6230	170	9	1264	1264	NUM
easat-6230	170	10	,	,	PUNCT
easat-6230	170	11	2025	2025	NUM
easat-6230	170	12	doi	doi	NOUN
easat-6230	170	13	:	:	PUNCT
easat-6230	170	14	10.55214/25768484.v9i4.6230	10.55214/25768484.v9i4.6230	NUM
easat-6230	170	15	©	©	PROPN
easat-6230	170	16	2025	2025	NUM
easat-6230	170	17	by	by	ADP
easat-6230	170	18	the	the	DET
easat-6230	170	19	author	author	NOUN
easat-6230	170	20	;	;	PUNCT
easat-6230	170	21	licensee	licensee	PROPN
easat-6230	170	22	learning	learn	VERB
easat-6230	170	23	gate	gate	NOUN
easat-6230	170	24	table	table	NOUN
easat-6230	170	25	1	1	NUM
easat-6230	170	26	.	.	PUNCT
easat-6230	170	27	observed	observe	VERB
easat-6230	170	28	variables	variable	NOUN
easat-6230	170	29	and	and	CCONJ
easat-6230	170	30	reference	reference	NOUN
easat-6230	170	31	sources	source	NOUN
easat-6230	170	32	latent	latent	VERB
easat-6230	170	33	variable	variable	NOUN
easat-6230	170	34	observed	observe	VERB
easat-6230	170	35	variable	variable	ADJ
easat-6230	170	36	code	code	NOUN
easat-6230	170	37	source	source	NOUN
easat-6230	170	38	internal	internal	ADJ
easat-6230	170	39	auditor	auditor	NOUN
easat-6230	170	40	competence	competence	NOUN
easat-6230	170	41	(	(	PUNCT
easat-6230	170	42	iac	iac	NOUN
easat-6230	170	43	)	)	PUNCT
easat-6230	170	44	professional	professional	ADJ
easat-6230	170	45	knowledge	knowledge	PROPN
easat-6230	170	46	iac1	iac1	PROPN
easat-6230	170	47	al‐twaijry	al‐twaijry	PROPN
easat-6230	170	48	,	,	PUNCT
easat-6230	170	49	et	et	PROPN
easat-6230	170	50	al	al	PROPN
easat-6230	170	51	.	.	PUNCT
easat-6230	171	1	[	[	X
easat-6230	171	2	13	13	NUM
easat-6230	171	3	]	]	PUNCT
easat-6230	171	4	analytical	analytical	ADJ
easat-6230	171	5	skills	skill	NOUN
easat-6230	171	6	iac2	iac2	NOUN
easat-6230	171	7	arena	arena	NOUN
easat-6230	171	8	and	and	CCONJ
easat-6230	171	9	azzone	azzone	NOUN
easat-6230	172	1	[	[	X
easat-6230	172	2	1	1	X
easat-6230	172	3	]	]	X
easat-6230	172	4	understanding	understanding	NOUN
easat-6230	172	5	of	of	ADP
easat-6230	172	6	business	business	NOUN
easat-6230	172	7	operations	operation	NOUN
easat-6230	172	8	iac3	iac3	PROPN
easat-6230	172	9	mihret	mihret	NOUN
easat-6230	172	10	and	and	CCONJ
easat-6230	172	11	yismaw	yismaw	VERB
easat-6230	172	12	[	[	X
easat-6230	172	13	2	2	NUM
easat-6230	172	14	]	]	PUNCT
easat-6230	172	15	problem	problem	NOUN
easat-6230	172	16	-	-	PUNCT
easat-6230	172	17	solving	solve	VERB
easat-6230	172	18	ability	ability	NOUN
easat-6230	172	19	iac4	iac4	NOUN
easat-6230	172	20	fornell	fornell	VERB
easat-6230	172	21	and	and	CCONJ
easat-6230	172	22	larcker	larcker	NOUN
easat-6230	173	1	[	[	X
easat-6230	173	2	15	15	NUM
easat-6230	173	3	]	]	X
easat-6230	173	4	work	work	NOUN
easat-6230	173	5	experience	experience	NOUN
easat-6230	173	6	iac5	iac5	PROPN
easat-6230	173	7	van	van	PROPN
easat-6230	173	8	gansberghe	gansberghe	NOUN
easat-6230	173	9	[	[	X
easat-6230	173	10	7	7	NUM
easat-6230	173	11	]	]	X
easat-6230	173	12	internal	internal	ADJ
easat-6230	173	13	auditor	auditor	NOUN
easat-6230	173	14	independence	independence	NOUN
easat-6230	173	15	(	(	PUNCT
easat-6230	173	16	iai	iai	NOUN
easat-6230	173	17	)	)	PUNCT
easat-6230	173	18	ability	ability	NOUN
easat-6230	173	19	to	to	PART
easat-6230	173	20	provide	provide	VERB
easat-6230	173	21	objective	objective	ADJ
easat-6230	173	22	assessments	assessment	NOUN
easat-6230	173	23	iai1	iai1	VERB
easat-6230	173	24	vanasco	vanasco	NOUN
easat-6230	173	25	[	[	X
easat-6230	173	26	16	16	NUM
easat-6230	173	27	]	]	X
easat-6230	173	28	avoidance	avoidance	NOUN
easat-6230	173	29	of	of	ADP
easat-6230	173	30	conflict	conflict	NOUN
easat-6230	173	31	of	of	ADP
easat-6230	173	32	interest	interest	NOUN
easat-6230	173	33	iai2	iai2	PROPN
easat-6230	173	34	vanasco	vanasco	NOUN
easat-6230	174	1	[	[	X
easat-6230	174	2	16	16	NUM
easat-6230	174	3	]	]	PUNCT
easat-6230	174	4	ability	ability	NOUN
easat-6230	174	5	to	to	PART
easat-6230	174	6	perform	perform	VERB
easat-6230	174	7	uninfluenced	uninfluenced	ADJ
easat-6230	174	8	audits	audits	NOUN
easat-6230	174	9	iai3	iai3	PROPN
easat-6230	174	10	vanasco	vanasco	NOUN
easat-6230	175	1	[	[	X
easat-6230	175	2	16	16	NUM
easat-6230	175	3	]	]	PUNCT
easat-6230	175	4	transparency	transparency	NOUN
easat-6230	175	5	in	in	ADP
easat-6230	175	6	reporting	report	VERB
easat-6230	175	7	iai4	iai4	PROPN
easat-6230	175	8	stewart	stewart	PROPN
easat-6230	175	9	and	and	CCONJ
easat-6230	175	10	subramaniam	subramaniam	PROPN
easat-6230	175	11	[	[	X
easat-6230	175	12	10	10	NUM
easat-6230	175	13	]	]	PUNCT
easat-6230	175	14	information	information	NOUN
easat-6230	175	15	technology	technology	NOUN
easat-6230	175	16	(	(	PUNCT
easat-6230	175	17	it	it	PRON
easat-6230	175	18	)	)	PUNCT
easat-6230	175	19	use	use	NOUN
easat-6230	175	20	of	of	ADP
easat-6230	175	21	audit	audit	NOUN
easat-6230	175	22	software	software	NOUN
easat-6230	175	23	it1	it1	PROPN
easat-6230	175	24	hanifah	hanifah	PROPN
easat-6230	175	25	and	and	CCONJ
easat-6230	175	26	alkautsar	alkautsar	VERB
easat-6230	175	27	[	[	PUNCT
easat-6230	175	28	6	6	NUM
easat-6230	175	29	]	]	X
easat-6230	175	30	big	big	ADJ
easat-6230	175	31	data	datum	NOUN
easat-6230	175	32	analysis	analysis	NOUN
easat-6230	175	33	capability	capability	NOUN
easat-6230	175	34	it2	it2	NOUN
easat-6230	175	35	fornell	fornell	NOUN
easat-6230	175	36	and	and	CCONJ
easat-6230	175	37	larcker	larcker	NOUN
easat-6230	176	1	[	[	X
easat-6230	176	2	15	15	NUM
easat-6230	176	3	]	]	PUNCT
easat-6230	176	4	information	information	NOUN
easat-6230	176	5	system	system	NOUN
easat-6230	176	6	integration	integration	NOUN
easat-6230	176	7	it3	it3	NOUN
easat-6230	177	1	[	[	X
easat-6230	177	2	7	7	NUM
easat-6230	177	3	]	]	X
easat-6230	177	4	automation	automation	NOUN
easat-6230	177	5	of	of	ADP
easat-6230	177	6	audit	audit	NOUN
easat-6230	177	7	processes	process	VERB
easat-6230	177	8	it4	it4	NOUN
easat-6230	177	9	arena	arena	NOUN
easat-6230	177	10	and	and	CCONJ
easat-6230	177	11	azzone	azzone	NOUN
easat-6230	177	12	[	[	X
easat-6230	177	13	1	1	NUM
easat-6230	177	14	]	]	X
easat-6230	177	15	managerial	managerial	ADJ
easat-6230	177	16	support	support	NOUN
easat-6230	177	17	(	(	PUNCT
easat-6230	177	18	ms	ms	NOUN
easat-6230	177	19	)	)	PUNCT
easat-6230	177	20	provision	provision	NOUN
easat-6230	177	21	of	of	ADP
easat-6230	177	22	sufficient	sufficient	ADJ
easat-6230	177	23	resources	resource	NOUN
easat-6230	177	24	ms1	ms1	PROPN
easat-6230	177	25	van	van	PROPN
easat-6230	177	26	gansberghe	gansberghe	NOUN
easat-6230	177	27	[	[	X
easat-6230	177	28	7	7	X
easat-6230	177	29	]	]	ADJ
easat-6230	177	30	support	support	NOUN
easat-6230	177	31	during	during	ADP
easat-6230	177	32	the	the	DET
easat-6230	177	33	audit	audit	NOUN
easat-6230	177	34	process	process	NOUN
easat-6230	177	35	ms2	ms2	NOUN
easat-6230	177	36	mihret	mihret	NOUN
easat-6230	177	37	and	and	CCONJ
easat-6230	177	38	yismaw	yismaw	VERB
easat-6230	178	1	[	[	X
easat-6230	178	2	2	2	NUM
easat-6230	178	3	]	]	ADJ
easat-6230	178	4	encouragement	encouragement	NOUN
easat-6230	178	5	of	of	ADP
easat-6230	178	6	improvement	improvement	NOUN
easat-6230	178	7	ms3	ms3	PROPN
easat-6230	178	8	stewart	stewart	PROPN
easat-6230	178	9	and	and	CCONJ
easat-6230	178	10	subramaniam	subramaniam	PROPN
easat-6230	179	1	[	[	X
easat-6230	179	2	10	10	NUM
easat-6230	179	3	]	]	X
easat-6230	179	4	the	the	DET
easat-6230	179	5	relationship	relationship	NOUN
easat-6230	179	6	between	between	ADP
easat-6230	179	7	internal	internal	ADJ
easat-6230	179	8	audit	audit	NOUN
easat-6230	179	9	and	and	CCONJ
easat-6230	179	10	external	external	ADJ
easat-6230	179	11	audit	audit	NOUN
easat-6230	179	12	(	(	PUNCT
easat-6230	179	13	iaea	iaea	NOUN
easat-6230	179	14	)	)	PUNCT
easat-6230	179	15	information	information	NOUN
easat-6230	179	16	sharing	sharing	NOUN
easat-6230	179	17	between	between	ADP
easat-6230	179	18	parties	party	NOUN
easat-6230	179	19	iaea1	iaea1	PROPN
easat-6230	180	1	fornell	fornell	NOUN
easat-6230	180	2	and	and	CCONJ
easat-6230	180	3	larcker	larcker	NOUN
easat-6230	181	1	[	[	X
easat-6230	181	2	15	15	NUM
easat-6230	181	3	]	]	X
easat-6230	181	4	collaboration	collaboration	NOUN
easat-6230	181	5	in	in	ADP
easat-6230	181	6	work	work	NOUN
easat-6230	181	7	iaea2	iaea2	NOUN
easat-6230	181	8	arena	arena	NOUN
easat-6230	181	9	and	and	CCONJ
easat-6230	181	10	azzone	azzone	NOUN
easat-6230	181	11	[	[	X
easat-6230	181	12	1	1	NUM
easat-6230	181	13	]	]	PUNCT
easat-6230	181	14	enhanced	enhanced	ADJ
easat-6230	181	15	audit	audit	NOUN
easat-6230	181	16	effectiveness	effectiveness	NOUN
easat-6230	181	17	iaea3	iaea3	NOUN
easat-6230	181	18	fornell	fornell	NOUN
easat-6230	181	19	and	and	CCONJ
easat-6230	181	20	larcker	larcker	NOUN
easat-6230	182	1	[	[	X
easat-6230	182	2	15	15	NUM
easat-6230	182	3	]	]	PUNCT
easat-6230	182	4	audit	audit	NOUN
easat-6230	182	5	cost	cost	NOUN
easat-6230	182	6	reduction	reduction	NOUN
easat-6230	182	7	iaea4	iaea4	NOUN
easat-6230	182	8	stewart	stewart	PROPN
easat-6230	182	9	and	and	CCONJ
easat-6230	182	10	subramaniam	subramaniam	PROPN
easat-6230	183	1	[	[	X
easat-6230	183	2	10	10	NUM
easat-6230	183	3	]	]	X
easat-6230	183	4	internal	internal	ADJ
easat-6230	183	5	audit	audit	NOUN
easat-6230	183	6	effectiveness	effectiveness	NOUN
easat-6230	183	7	(	(	PUNCT
easat-6230	183	8	iae	iae	NOUN
easat-6230	183	9	)	)	PUNCT
easat-6230	183	10	ability	ability	NOUN
easat-6230	183	11	to	to	PART
easat-6230	183	12	detect	detect	VERB
easat-6230	183	13	errors	error	NOUN
easat-6230	183	14	iae1	iae1	PROPN
easat-6230	183	15	vanasco	vanasco	PROPN
easat-6230	184	1	[	[	X
easat-6230	184	2	16	16	NUM
easat-6230	184	3	]	]	PUNCT
easat-6230	184	4	ability	ability	NOUN
easat-6230	184	5	to	to	PART
easat-6230	184	6	recommend	recommend	VERB
easat-6230	184	7	improvements	improvement	NOUN
easat-6230	184	8	iae2	iae2	PROPN
easat-6230	184	9	al‐twaijry	al‐twaijry	PROPN
easat-6230	184	10	,	,	PUNCT
easat-6230	184	11	et	et	PROPN
easat-6230	184	12	al	al	PROPN
easat-6230	184	13	.	.	PUNCT
easat-6230	185	1	[	[	X
easat-6230	185	2	13	13	NUM
easat-6230	185	3	]	]	SYM
easat-6230	185	4	evaluation	evaluation	NOUN
easat-6230	185	5	and	and	CCONJ
easat-6230	185	6	improvement	improvement	NOUN
easat-6230	185	7	of	of	ADP
easat-6230	185	8	control	control	NOUN
easat-6230	185	9	systems	system	NOUN
easat-6230	185	10	iae3	iae3	NOUN
easat-6230	185	11	arena	arena	NOUN
easat-6230	185	12	and	and	CCONJ
easat-6230	185	13	azzone	azzone	NOUN
easat-6230	185	14	[	[	X
easat-6230	185	15	1	1	NUM
easat-6230	185	16	]	]	PUNCT
easat-6230	185	17	fraud	fraud	NOUN
easat-6230	185	18	prevention	prevention	NOUN
easat-6230	185	19	(	(	PUNCT
easat-6230	185	20	fp	fp	X
easat-6230	185	21	)	)	PUNCT
easat-6230	185	22	early	early	ADJ
easat-6230	185	23	fraud	fraud	NOUN
easat-6230	185	24	detection	detection	PROPN
easat-6230	185	25	fp1	fp1	PROPN
easat-6230	185	26	budiman	budiman	NOUN
easat-6230	185	27	,	,	PUNCT
easat-6230	185	28	et	et	PROPN
easat-6230	185	29	al	al	PROPN
easat-6230	185	30	.	.	PUNCT
easat-6230	186	1	[	[	X
easat-6230	186	2	3	3	NUM
easat-6230	186	3	]	]	SYM
easat-6230	186	4	effective	effective	ADJ
easat-6230	186	5	risk	risk	NOUN
easat-6230	186	6	control	control	NOUN
easat-6230	186	7	fp2	fp2	PROPN
easat-6230	186	8	vanasco	vanasco	PROPN
easat-6230	186	9	[	[	X
easat-6230	186	10	16	16	NUM
easat-6230	186	11	]	]	PUNCT
easat-6230	186	12	enhanced	enhance	VERB
easat-6230	186	13	regulatory	regulatory	ADJ
easat-6230	186	14	compliance	compliance	NOUN
easat-6230	186	15	fp3	fp3	NOUN
easat-6230	186	16	fornell	fornell	NOUN
easat-6230	186	17	and	and	CCONJ
easat-6230	186	18	larcker	larcker	NOUN
easat-6230	187	1	[	[	X
easat-6230	187	2	15	15	NUM
easat-6230	187	3	]	]	PUNCT
easat-6230	187	4	improved	improve	VERB
easat-6230	187	5	corporate	corporate	ADJ
easat-6230	187	6	culture	culture	NOUN
easat-6230	187	7	fp4	fp4	PROPN
easat-6230	187	8	stewart	stewart	PROPN
easat-6230	187	9	and	and	CCONJ
easat-6230	187	10	subramaniam	subramaniam	PROPN
easat-6230	188	1	[	[	X
easat-6230	188	2	10	10	NUM
easat-6230	188	3	]	]	SYM
easat-6230	188	4	5	5	NUM
easat-6230	188	5	.	.	PUNCT
easat-6230	188	6	results	result	VERB
easat-6230	188	7	5.1	5.1	NUM
easat-6230	188	8	.	.	PUNCT
easat-6230	189	1	demographic	demographic	ADJ
easat-6230	189	2	profile	profile	NOUN
easat-6230	189	3	of	of	ADP
easat-6230	189	4	respondents	respondent	NOUN
easat-6230	189	5	a	a	DET
easat-6230	189	6	total	total	NOUN
easat-6230	189	7	of	of	ADP
easat-6230	189	8	228	228	NUM
easat-6230	189	9	valid	valid	ADJ
easat-6230	189	10	responses	response	NOUN
easat-6230	189	11	were	be	AUX
easat-6230	189	12	obtained	obtain	VERB
easat-6230	189	13	from	from	ADP
easat-6230	189	14	professionals	professional	NOUN
easat-6230	189	15	working	work	VERB
easat-6230	189	16	in	in	ADP
easat-6230	189	17	internal	internal	ADJ
easat-6230	189	18	audit	audit	NOUN
easat-6230	189	19	or	or	CCONJ
easat-6230	189	20	financerelated	financerelated	ADJ
easat-6230	189	21	functions	function	NOUN
easat-6230	189	22	in	in	ADP
easat-6230	189	23	vietnamese	vietnamese	ADJ
easat-6230	189	24	listed	list	VERB
easat-6230	189	25	enterprises	enterprise	NOUN
easat-6230	189	26	.	.	PUNCT
easat-6230	190	1	among	among	ADP
easat-6230	190	2	the	the	DET
easat-6230	190	3	respondents	respondent	NOUN
easat-6230	190	4	,	,	PUNCT
easat-6230	190	5	41.2	41.2	NUM
easat-6230	190	6	%	%	NOUN
easat-6230	190	7	were	be	AUX
easat-6230	190	8	internal	internal	ADJ
easat-6230	190	9	auditors	auditor	NOUN
easat-6230	190	10	,	,	PUNCT
easat-6230	190	11	28.5	28.5	NUM
easat-6230	190	12	%	%	NOUN
easat-6230	190	13	were	be	AUX
easat-6230	190	14	chief	chief	ADJ
easat-6230	190	15	accountants	accountant	NOUN
easat-6230	190	16	,	,	PUNCT
easat-6230	190	17	19.3	19.3	NUM
easat-6230	190	18	%	%	NOUN
easat-6230	190	19	were	be	AUX
easat-6230	190	20	chief	chief	ADJ
easat-6230	190	21	financial	financial	ADJ
easat-6230	190	22	officers	officer	NOUN
easat-6230	190	23	(	(	PUNCT
easat-6230	190	24	cfos	cfos	PROPN
easat-6230	190	25	)	)	PUNCT
easat-6230	190	26	,	,	PUNCT
easat-6230	190	27	and	and	CCONJ
easat-6230	190	28	11.0	11.0	NUM
easat-6230	190	29	%	%	NOUN
easat-6230	190	30	were	be	AUX
easat-6230	190	31	members	member	NOUN
easat-6230	190	32	of	of	ADP
easat-6230	190	33	audit	audit	NOUN
easat-6230	190	34	committees	committee	NOUN
easat-6230	190	35	.	.	PUNCT
easat-6230	191	1	in	in	ADP
easat-6230	191	2	terms	term	NOUN
easat-6230	191	3	of	of	ADP
easat-6230	191	4	professional	professional	ADJ
easat-6230	191	5	experience	experience	NOUN
easat-6230	191	6	,	,	PUNCT
easat-6230	191	7	64.5	64.5	NUM
easat-6230	191	8	%	%	NOUN
easat-6230	191	9	of	of	ADP
easat-6230	191	10	respondents	respondent	NOUN
easat-6230	191	11	had	have	VERB
easat-6230	191	12	over	over	ADP
easat-6230	191	13	five	five	NUM
easat-6230	191	14	years	year	NOUN
easat-6230	191	15	of	of	ADP
easat-6230	191	16	experience	experience	NOUN
easat-6230	191	17	,	,	PUNCT
easat-6230	191	18	24.6	24.6	NUM
easat-6230	191	19	%	%	NOUN
easat-6230	191	20	had	have	VERB
easat-6230	191	21	between	between	ADP
easat-6230	191	22	three	three	NUM
easat-6230	191	23	to	to	PART
easat-6230	191	24	five	five	NUM
easat-6230	191	25	years	year	NOUN
easat-6230	191	26	,	,	PUNCT
easat-6230	191	27	and	and	CCONJ
easat-6230	191	28	the	the	DET
easat-6230	191	29	remaining	remain	VERB
easat-6230	191	30	10.9	10.9	NUM
easat-6230	191	31	%	%	NOUN
easat-6230	191	32	had	have	VERB
easat-6230	191	33	less	less	ADJ
easat-6230	191	34	than	than	ADP
easat-6230	191	35	three	three	NUM
easat-6230	191	36	years	year	NOUN
easat-6230	191	37	.	.	PUNCT
easat-6230	192	1	this	this	PRON
easat-6230	192	2	indicates	indicate	VERB
easat-6230	192	3	that	that	SCONJ
easat-6230	192	4	most	most	ADJ
easat-6230	192	5	participants	participant	NOUN
easat-6230	192	6	had	have	VERB
easat-6230	192	7	significant	significant	ADJ
easat-6230	192	8	practical	practical	ADJ
easat-6230	192	9	exposure	exposure	NOUN
easat-6230	192	10	to	to	ADP
easat-6230	192	11	internal	internal	ADJ
easat-6230	192	12	audit	audit	NOUN
easat-6230	192	13	activities	activity	NOUN
easat-6230	192	14	.	.	PUNCT
easat-6230	193	1	regarding	regard	VERB
easat-6230	193	2	company	company	NOUN
easat-6230	193	3	size	size	NOUN
easat-6230	193	4	,	,	PUNCT
easat-6230	193	5	71.1	71.1	NUM
easat-6230	193	6	%	%	NOUN
easat-6230	193	7	of	of	ADP
easat-6230	193	8	respondents	respondent	NOUN
easat-6230	193	9	were	be	AUX
easat-6230	193	10	from	from	ADP
easat-6230	193	11	large	large	ADJ
easat-6230	193	12	-	-	PUNCT
easat-6230	193	13	sized	sized	ADJ
easat-6230	193	14	enterprises	enterprise	NOUN
easat-6230	193	15	(	(	PUNCT
easat-6230	193	16	over	over	ADP
easat-6230	193	17	300	300	NUM
easat-6230	193	18	employees	employee	NOUN
easat-6230	193	19	)	)	PUNCT
easat-6230	193	20	,	,	PUNCT
easat-6230	193	21	while	while	SCONJ
easat-6230	193	22	28.9	28.9	NUM
easat-6230	193	23	%	%	NOUN
easat-6230	193	24	were	be	AUX
easat-6230	193	25	from	from	ADP
easat-6230	193	26	medium	medium	ADJ
easat-6230	193	27	-	-	PUNCT
easat-6230	193	28	sized	sized	ADJ
easat-6230	193	29	listed	list	VERB
easat-6230	193	30	firms	firm	NOUN
easat-6230	193	31	.	.	PUNCT
easat-6230	194	1	the	the	DET
easat-6230	194	2	geographic	geographic	ADJ
easat-6230	194	3	distribution	distribution	NOUN
easat-6230	194	4	of	of	ADP
easat-6230	194	5	participants	participant	NOUN
easat-6230	194	6	covered	cover	VERB
easat-6230	194	7	both	both	CCONJ
easat-6230	194	8	ho	ho	PROPN
easat-6230	194	9	chi	chi	PROPN
easat-6230	194	10	minh	minh	PROPN
easat-6230	194	11	city	city	PROPN
easat-6230	194	12	and	and	CCONJ
easat-6230	194	13	hanoi	hanoi	PROPN
easat-6230	194	14	stock	stock	NOUN
easat-6230	194	15	exchanges	exchange	NOUN
easat-6230	194	16	,	,	PUNCT
easat-6230	194	17	ensuring	ensure	VERB
easat-6230	194	18	diversity	diversity	NOUN
easat-6230	194	19	in	in	ADP
easat-6230	194	20	organizational	organizational	ADJ
easat-6230	194	21	characteristics	characteristic	NOUN
easat-6230	194	22	and	and	CCONJ
easat-6230	194	23	audit	audit	NOUN
easat-6230	194	24	practices	practice	NOUN
easat-6230	194	25	.	.	PUNCT
easat-6230	195	1	overall	overall	ADV
easat-6230	195	2	,	,	PUNCT
easat-6230	195	3	the	the	DET
easat-6230	195	4	demographic	demographic	ADJ
easat-6230	195	5	characteristics	characteristic	NOUN
easat-6230	195	6	of	of	ADP
easat-6230	195	7	the	the	DET
easat-6230	195	8	sample	sample	NOUN
easat-6230	195	9	reflect	reflect	VERB
easat-6230	195	10	a	a	DET
easat-6230	195	11	group	group	NOUN
easat-6230	195	12	of	of	ADP
easat-6230	195	13	experienced	experienced	ADJ
easat-6230	195	14	professionals	professional	NOUN
easat-6230	195	15	who	who	PRON
easat-6230	195	16	are	be	AUX
easat-6230	195	17	well	well	ADV
easat-6230	195	18	-	-	PUNCT
easat-6230	195	19	positioned	position	VERB
easat-6230	195	20	to	to	PART
easat-6230	195	21	provide	provide	VERB
easat-6230	195	22	insights	insight	NOUN
easat-6230	195	23	into	into	ADP
easat-6230	195	24	internal	internal	ADJ
easat-6230	195	25	audit	audit	NOUN
easat-6230	195	26	effectiveness	effectiveness	NOUN
easat-6230	195	27	and	and	CCONJ
easat-6230	195	28	fraud	fraud	NOUN
easat-6230	195	29	prevention	prevention	NOUN
easat-6230	195	30	mechanisms	mechanism	NOUN
easat-6230	195	31	.	.	PUNCT
easat-6230	196	1	5.2	5.2	NUM
easat-6230	196	2	.	.	PUNCT
easat-6230	197	1	reliability	reliability	NOUN
easat-6230	197	2	and	and	CCONJ
easat-6230	197	3	convergent	convergent	NOUN
easat-6230	197	4	validity	validity	NOUN
easat-6230	197	5	testing	testing	NOUN
easat-6230	197	6	all	all	DET
easat-6230	197	7	constructs	construct	NOUN
easat-6230	197	8	demonstrated	demonstrate	VERB
easat-6230	197	9	acceptable	acceptable	ADJ
easat-6230	197	10	reliability	reliability	NOUN
easat-6230	197	11	,	,	PUNCT
easat-6230	197	12	with	with	ADP
easat-6230	197	13	cronbach	cronbach	PROPN
easat-6230	197	14	’s	’s	PART
easat-6230	197	15	alpha	alpha	ADJ
easat-6230	197	16	coefficients	coefficient	NOUN
easat-6230	197	17	ranging	range	VERB
easat-6230	197	18	from	from	ADP
easat-6230	197	19	0.81	0.81	NUM
easat-6230	197	20	to	to	ADP
easat-6230	197	21	0.88	0.88	NUM
easat-6230	197	22	,	,	PUNCT
easat-6230	197	23	exceeding	exceed	VERB
easat-6230	197	24	the	the	DET
easat-6230	197	25	recommended	recommend	VERB
easat-6230	197	26	threshold	threshold	NOUN
easat-6230	197	27	of	of	ADP
easat-6230	197	28	0.7	0.7	NUM
easat-6230	197	29	.	.	PUNCT
easat-6230	198	1	composite	composite	ADJ
easat-6230	198	2	reliability	reliability	NOUN
easat-6230	198	3	(	(	PUNCT
easat-6230	198	4	cr	cr	NOUN
easat-6230	198	5	)	)	PUNCT
easat-6230	198	6	values	value	NOUN
easat-6230	198	7	ranged	range	VERB
easat-6230	198	8	from	from	ADP
easat-6230	198	9	0.82	0.82	NUM
easat-6230	198	10	to	to	ADP
easat-6230	198	11	0.89	0.89	NUM
easat-6230	198	12	,	,	PUNCT
easat-6230	198	13	indicating	indicate	VERB
easat-6230	198	14	strong	strong	ADJ
easat-6230	198	15	internal	internal	ADJ
easat-6230	198	16	consistency	consistency	NOUN
easat-6230	198	17	.	.	PUNCT
easat-6230	199	1	average	average	ADJ
easat-6230	199	2	variance	variance	NOUN
easat-6230	199	3	extracted	extract	VERB
easat-6230	199	4	(	(	PUNCT
easat-6230	199	5	ave	ave	NOUN
easat-6230	199	6	)	)	PUNCT
easat-6230	199	7	values	value	NOUN
easat-6230	199	8	were	be	AUX
easat-6230	199	9	all	all	ADV
easat-6230	199	10	above	above	ADP
easat-6230	199	11	0.5	0.5	NUM
easat-6230	199	12	,	,	PUNCT
easat-6230	199	13	ranging	range	VERB
easat-6230	199	14	from	from	ADP
easat-6230	199	15	0.58	0.58	NUM
easat-6230	199	16	to	to	ADP
easat-6230	199	17	0.70	0.70	NUM
easat-6230	199	18	,	,	PUNCT
easat-6230	199	19	confirming	confirm	VERB
easat-6230	199	20	convergent	convergent	ADJ
easat-6230	199	21	validity	validity	NOUN
easat-6230	200	1	[	[	X
easat-6230	200	2	14	14	NUM
easat-6230	200	3	]	]	SYM
easat-6230	200	4	.	.	PUNCT
easat-6230	201	1	1259	1259	NUM
easat-6230	201	2	edelweiss	edelweiss	PROPN
easat-6230	201	3	applied	apply	VERB
easat-6230	201	4	science	science	NOUN
easat-6230	201	5	and	and	CCONJ
easat-6230	201	6	technology	technology	NOUN
easat-6230	201	7	issn	issn	PROPN
easat-6230	201	8	:	:	PUNCT
easat-6230	201	9	2576	2576	NUM
easat-6230	201	10	-	-	SYM
easat-6230	201	11	8484	8484	NUM
easat-6230	201	12	vol	vol	NOUN
easat-6230	201	13	.	.	PROPN
easat-6230	202	1	9	9	NUM
easat-6230	202	2	,	,	PUNCT
easat-6230	202	3	no	no	INTJ
easat-6230	202	4	.	.	NOUN
easat-6230	202	5	4	4	NUM
easat-6230	202	6	:	:	SYM
easat-6230	202	7	1252	1252	NUM
easat-6230	202	8	-	-	SYM
easat-6230	202	9	1264	1264	NUM
easat-6230	202	10	,	,	PUNCT
easat-6230	202	11	2025	2025	NUM
easat-6230	202	12	doi	doi	NOUN
easat-6230	202	13	:	:	PUNCT
easat-6230	202	14	10.55214/25768484.v9i4.6230	10.55214/25768484.v9i4.6230	NUM
easat-6230	202	15	©	©	PROPN
easat-6230	202	16	2025	2025	NUM
easat-6230	202	17	by	by	ADP
easat-6230	202	18	the	the	DET
easat-6230	202	19	author	author	NOUN
easat-6230	202	20	;	;	PUNCT
easat-6230	202	21	licensee	licensee	PROPN
easat-6230	202	22	learning	learning	NOUN
easat-6230	202	23	gate	gate	VERB
easat-6230	202	24	these	these	DET
easat-6230	202	25	results	result	NOUN
easat-6230	202	26	indicate	indicate	VERB
easat-6230	202	27	that	that	SCONJ
easat-6230	202	28	the	the	DET
easat-6230	202	29	measurement	measurement	NOUN
easat-6230	202	30	scales	scale	VERB
easat-6230	202	31	used	use	VERB
easat-6230	202	32	in	in	ADP
easat-6230	202	33	the	the	DET
easat-6230	202	34	study	study	NOUN
easat-6230	202	35	are	be	AUX
easat-6230	202	36	both	both	CCONJ
easat-6230	202	37	reliable	reliable	ADJ
easat-6230	202	38	and	and	CCONJ
easat-6230	202	39	valid	valid	ADJ
easat-6230	202	40	for	for	ADP
easat-6230	202	41	capturing	capture	VERB
easat-6230	202	42	the	the	DET
easat-6230	202	43	underlying	underlie	VERB
easat-6230	202	44	latent	latent	NOUN
easat-6230	202	45	constructs	construct	NOUN
easat-6230	202	46	.	.	PUNCT
easat-6230	203	1	a	a	DET
easat-6230	203	2	summary	summary	NOUN
easat-6230	203	3	of	of	ADP
easat-6230	203	4	the	the	DET
easat-6230	203	5	reliability	reliability	NOUN
easat-6230	203	6	and	and	CCONJ
easat-6230	203	7	validity	validity	NOUN
easat-6230	203	8	results	result	NOUN
easat-6230	203	9	is	be	AUX
easat-6230	203	10	presented	present	VERB
easat-6230	203	11	in	in	ADP
easat-6230	203	12	table	table	NOUN
easat-6230	203	13	2	2	NUM
easat-6230	203	14	.	.	PUNCT
easat-6230	203	15	table	table	NOUN
easat-6230	203	16	2	2	NUM
easat-6230	203	17	.	.	PUNCT
easat-6230	203	18	reliability	reliability	NOUN
easat-6230	203	19	and	and	CCONJ
easat-6230	203	20	validity	validity	NOUN
easat-6230	203	21	testing	testing	NOUN
easat-6230	203	22	of	of	ADP
easat-6230	203	23	the	the	DET
easat-6230	203	24	scales	scale	NOUN
easat-6230	203	25	latent	latent	ADJ
easat-6230	203	26	variable	variable	NOUN
easat-6230	203	27	cronbach	cronbach	PROPN
easat-6230	203	28	’s	’s	PART
easat-6230	203	29	alpha	alpha	NOUN
easat-6230	203	30	cr	cr	AUX
easat-6230	203	31	ave	ave	VERB
easat-6230	203	32	internal	internal	PROPN
easat-6230	203	33	auditor	auditor	PROPN
easat-6230	203	34	competence	competence	NOUN
easat-6230	203	35	(	(	PUNCT
easat-6230	203	36	iac	iac	NOUN
easat-6230	203	37	)	)	PUNCT
easat-6230	203	38	0.84	0.84	NUM
easat-6230	203	39	0.85	0.85	NUM
easat-6230	203	40	0.62	0.62	NUM
easat-6230	203	41	internal	internal	ADJ
easat-6230	203	42	auditor	auditor	NOUN
easat-6230	203	43	independence	independence	NOUN
easat-6230	203	44	(	(	PUNCT
easat-6230	203	45	iai	iai	PROPN
easat-6230	203	46	)	)	PUNCT
easat-6230	203	47	0.87	0.87	NUM
easat-6230	203	48	0.88	0.88	NUM
easat-6230	203	49	0.67	0.67	NUM
easat-6230	203	50	information	information	NOUN
easat-6230	203	51	technology	technology	NOUN
easat-6230	203	52	(	(	PUNCT
easat-6230	203	53	it	it	PRON
easat-6230	203	54	)	)	PUNCT
easat-6230	203	55	0.88	0.88	NUM
easat-6230	203	56	0.89	0.89	NUM
easat-6230	203	57	0.70	0.70	NUM
easat-6230	203	58	managerial	managerial	ADJ
easat-6230	203	59	support	support	NOUN
easat-6230	203	60	(	(	PUNCT
easat-6230	203	61	ms	ms	NOUN
easat-6230	203	62	)	)	PUNCT
easat-6230	203	63	0.81	0.81	NUM
easat-6230	203	64	0.82	0.82	NUM
easat-6230	203	65	0.58	0.58	NUM
easat-6230	203	66	the	the	DET
easat-6230	203	67	relationship	relationship	NOUN
easat-6230	203	68	between	between	ADP
easat-6230	203	69	internal	internal	ADJ
easat-6230	203	70	audit	audit	NOUN
easat-6230	203	71	and	and	CCONJ
easat-6230	203	72	external	external	ADJ
easat-6230	203	73	audit	audit	NOUN
easat-6230	203	74	(	(	PUNCT
easat-6230	203	75	iaea	iaea	NOUN
easat-6230	203	76	)	)	PUNCT
easat-6230	203	77	0.86	0.86	NUM
easat-6230	203	78	0.87	0.87	NUM
easat-6230	203	79	0.64	0.64	NUM
easat-6230	203	80	internal	internal	ADJ
easat-6230	203	81	audit	audit	NOUN
easat-6230	203	82	effectiveness	effectiveness	NOUN
easat-6230	203	83	(	(	PUNCT
easat-6230	203	84	iae	iae	NOUN
easat-6230	203	85	)	)	PUNCT
easat-6230	203	86	0.86	0.86	NUM
easat-6230	203	87	0.87	0.87	NUM
easat-6230	203	88	0.66	0.66	NUM
easat-6230	203	89	fraud	fraud	NOUN
easat-6230	203	90	prevention	prevention	NOUN
easat-6230	203	91	(	(	PUNCT
easat-6230	203	92	fp	fp	X
easat-6230	203	93	)	)	PUNCT
easat-6230	203	94	0.83	0.83	NUM
easat-6230	203	95	0.84	0.84	NUM
easat-6230	203	96	0.61	0.61	NUM
easat-6230	203	97	5.3	5.3	NUM
easat-6230	203	98	.	.	PUNCT
easat-6230	204	1	inter	inter	ADJ
easat-6230	204	2	-	-	ADJ
easat-6230	204	3	construct	construct	ADJ
easat-6230	204	4	correlations	correlation	NOUN
easat-6230	204	5	in	in	ADP
easat-6230	204	6	addition	addition	NOUN
easat-6230	204	7	to	to	ADP
easat-6230	204	8	internal	internal	ADJ
easat-6230	204	9	consistency	consistency	NOUN
easat-6230	204	10	and	and	CCONJ
easat-6230	204	11	convergent	convergent	NOUN
easat-6230	204	12	validity	validity	NOUN
easat-6230	204	13	,	,	PUNCT
easat-6230	204	14	the	the	DET
easat-6230	204	15	intercorrelations	intercorrelation	NOUN
easat-6230	204	16	among	among	ADP
easat-6230	204	17	latent	latent	NOUN
easat-6230	204	18	variables	variable	NOUN
easat-6230	204	19	were	be	AUX
easat-6230	204	20	examined	examine	VERB
easat-6230	204	21	to	to	PART
easat-6230	204	22	assess	assess	VERB
easat-6230	204	23	the	the	DET
easat-6230	204	24	degree	degree	NOUN
easat-6230	204	25	of	of	ADP
easat-6230	204	26	association	association	NOUN
easat-6230	204	27	between	between	ADP
easat-6230	204	28	constructs	construct	NOUN
easat-6230	204	29	and	and	CCONJ
easat-6230	204	30	to	to	PART
easat-6230	204	31	identify	identify	VERB
easat-6230	204	32	potential	potential	ADJ
easat-6230	204	33	multicollinearity	multicollinearity	NOUN
easat-6230	204	34	issues	issue	NOUN
easat-6230	204	35	.	.	PUNCT
easat-6230	205	1	the	the	DET
easat-6230	205	2	results	result	NOUN
easat-6230	205	3	are	be	AUX
easat-6230	205	4	presented	present	VERB
easat-6230	205	5	in	in	ADP
easat-6230	205	6	table	table	NOUN
easat-6230	205	7	3	3	NUM
easat-6230	205	8	.	.	PUNCT
easat-6230	205	9	as	as	SCONJ
easat-6230	205	10	shown	show	VERB
easat-6230	205	11	,	,	PUNCT
easat-6230	205	12	all	all	DET
easat-6230	205	13	correlations	correlation	NOUN
easat-6230	205	14	among	among	ADP
easat-6230	205	15	the	the	DET
easat-6230	205	16	latent	latent	NOUN
easat-6230	205	17	variables	variable	NOUN
easat-6230	205	18	are	be	AUX
easat-6230	205	19	positive	positive	ADJ
easat-6230	205	20	and	and	CCONJ
easat-6230	205	21	statistically	statistically	ADV
easat-6230	205	22	meaningful	meaningful	ADJ
easat-6230	205	23	,	,	PUNCT
easat-6230	205	24	with	with	ADP
easat-6230	205	25	coefficients	coefficient	NOUN
easat-6230	205	26	ranging	range	VERB
easat-6230	205	27	from	from	ADP
easat-6230	205	28	0.43	0.43	NUM
easat-6230	205	29	to	to	ADP
easat-6230	205	30	0.72	0.72	NUM
easat-6230	205	31	.	.	PUNCT
easat-6230	206	1	the	the	DET
easat-6230	206	2	strongest	strong	ADJ
easat-6230	206	3	correlation	correlation	NOUN
easat-6230	206	4	is	be	AUX
easat-6230	206	5	found	find	VERB
easat-6230	206	6	between	between	ADP
easat-6230	206	7	internal	internal	ADJ
easat-6230	206	8	audit	audit	NOUN
easat-6230	206	9	effectiveness	effectiveness	NOUN
easat-6230	206	10	(	(	PUNCT
easat-6230	206	11	iae	iae	NOUN
easat-6230	206	12	)	)	PUNCT
easat-6230	206	13	and	and	CCONJ
easat-6230	206	14	fraud	fraud	NOUN
easat-6230	206	15	prevention	prevention	NOUN
easat-6230	206	16	(	(	PUNCT
easat-6230	206	17	fp	fp	X
easat-6230	206	18	)	)	PUNCT
easat-6230	206	19	(	(	PUNCT
easat-6230	206	20	r	r	NOUN
easat-6230	206	21	=	=	NOUN
easat-6230	206	22	0.72	0.72	NUM
easat-6230	206	23	)	)	PUNCT
easat-6230	206	24	,	,	PUNCT
easat-6230	206	25	supporting	support	VERB
easat-6230	206	26	the	the	DET
easat-6230	206	27	central	central	ADJ
easat-6230	206	28	mediating	mediate	VERB
easat-6230	206	29	role	role	NOUN
easat-6230	206	30	of	of	ADP
easat-6230	206	31	iae	iae	NOUN
easat-6230	206	32	in	in	ADP
easat-6230	206	33	the	the	DET
easat-6230	206	34	proposed	propose	VERB
easat-6230	206	35	model	model	NOUN
easat-6230	206	36	.	.	PUNCT
easat-6230	207	1	the	the	DET
easat-6230	207	2	correlations	correlation	NOUN
easat-6230	207	3	between	between	ADP
easat-6230	207	4	independent	independent	ADJ
easat-6230	207	5	variables	variable	NOUN
easat-6230	207	6	(	(	PUNCT
easat-6230	207	7	e.g.	e.g.	ADJ
easat-6230	207	8	,	,	PUNCT
easat-6230	207	9	iac	iac	PROPN
easat-6230	207	10	,	,	PUNCT
easat-6230	207	11	iai	iai	VERB
easat-6230	207	12	,	,	PUNCT
easat-6230	207	13	it	it	PRON
easat-6230	207	14	,	,	PUNCT
easat-6230	207	15	ms	ms	NOUN
easat-6230	207	16	,	,	PUNCT
easat-6230	207	17	iaea	iaea	NOUN
easat-6230	207	18	)	)	PUNCT
easat-6230	207	19	range	range	NOUN
easat-6230	207	20	from	from	ADP
easat-6230	207	21	0.43	0.43	NUM
easat-6230	207	22	to	to	ADP
easat-6230	207	23	0.52	0.52	NUM
easat-6230	207	24	,	,	PUNCT
easat-6230	207	25	indicating	indicate	VERB
easat-6230	207	26	moderate	moderate	ADJ
easat-6230	207	27	association	association	NOUN
easat-6230	207	28	and	and	CCONJ
easat-6230	207	29	suggesting	suggest	VERB
easat-6230	207	30	that	that	SCONJ
easat-6230	207	31	each	each	DET
easat-6230	207	32	construct	construct	NOUN
easat-6230	207	33	captures	capture	VERB
easat-6230	207	34	a	a	DET
easat-6230	207	35	distinct	distinct	ADJ
easat-6230	207	36	concept	concept	NOUN
easat-6230	207	37	.	.	PUNCT
easat-6230	208	1	importantly	importantly	ADV
easat-6230	208	2	,	,	PUNCT
easat-6230	208	3	all	all	DET
easat-6230	208	4	intercorrelation	intercorrelation	NOUN
easat-6230	208	5	values	value	NOUN
easat-6230	208	6	are	be	AUX
easat-6230	208	7	well	well	ADV
easat-6230	208	8	below	below	ADP
easat-6230	208	9	the	the	DET
easat-6230	208	10	threshold	threshold	NOUN
easat-6230	208	11	of	of	ADP
easat-6230	208	12	0.85	0.85	NUM
easat-6230	208	13	,	,	PUNCT
easat-6230	208	14	confirming	confirm	VERB
easat-6230	208	15	that	that	SCONJ
easat-6230	208	16	multicollinearity	multicollinearity	NOUN
easat-6230	208	17	is	be	AUX
easat-6230	208	18	not	not	PART
easat-6230	208	19	a	a	DET
easat-6230	208	20	threat	threat	NOUN
easat-6230	208	21	to	to	ADP
easat-6230	208	22	the	the	DET
easat-6230	208	23	validity	validity	NOUN
easat-6230	208	24	of	of	ADP
easat-6230	208	25	the	the	DET
easat-6230	208	26	structural	structural	ADJ
easat-6230	208	27	model	model	NOUN
easat-6230	208	28	[	[	X
easat-6230	208	29	14	14	NUM
easat-6230	208	30	]	]	PUNCT
easat-6230	208	31	.	.	PUNCT
easat-6230	209	1	table	table	NOUN
easat-6230	209	2	3	3	NUM
easat-6230	209	3	.	.	PUNCT
easat-6230	209	4	correlation	correlation	NOUN
easat-6230	209	5	matrix	matrix	NOUN
easat-6230	209	6	between	between	ADP
easat-6230	209	7	latent	latent	NOUN
easat-6230	209	8	variables	variable	NOUN
easat-6230	209	9	.	.	PUNCT
easat-6230	210	1	variable	variable	ADJ
easat-6230	210	2	iac	iac	PROPN
easat-6230	210	3	iai	iai	VERB
easat-6230	210	4	it	it	PRON
easat-6230	210	5	ms	ms	PROPN
easat-6230	210	6	iaea	iaea	NOUN
easat-6230	210	7	iae	iae	NOUN
easat-6230	210	8	fp	fp	PROPN
easat-6230	210	9	iac	iac	NOUN
easat-6230	210	10	1	1	NUM
easat-6230	210	11	0.48	0.48	NUM
easat-6230	210	12	0.52	0.52	NUM
easat-6230	210	13	0.45	0.45	NUM
easat-6230	210	14	0.50	0.50	NUM
easat-6230	210	15	0.61	0.61	NUM
easat-6230	210	16	0.58	0.58	NUM
easat-6230	210	17	iai	iai	VERB
easat-6230	210	18	0.48	0.48	NUM
easat-6230	210	19	1	1	NUM
easat-6230	210	20	0.47	0.47	NUM
easat-6230	210	21	0.43	0.43	NUM
easat-6230	210	22	0.49	0.49	NUM
easat-6230	210	23	0.59	0.59	NUM
easat-6230	210	24	0.56	0.56	NUM
easat-6230	210	25	it	it	PRON
easat-6230	210	26	0.52	0.52	NUM
easat-6230	210	27	0.47	0.47	NUM
easat-6230	210	28	1	1	NUM
easat-6230	210	29	0.49	0.49	NUM
easat-6230	210	30	0.51	0.51	NUM
easat-6230	210	31	0.62	0.62	NUM
easat-6230	210	32	0.60	0.60	NUM
easat-6230	210	33	ms	ms	NOUN
easat-6230	210	34	0.45	0.45	NUM
easat-6230	210	35	0.43	0.43	NUM
easat-6230	210	36	0.49	0.49	NUM
easat-6230	210	37	1	1	NUM
easat-6230	210	38	0.44	0.44	NUM
easat-6230	210	39	0.50	0.50	NUM
easat-6230	210	40	0.49	0.49	NUM
easat-6230	210	41	iaea	iaea	NOUN
easat-6230	210	42	0.50	0.50	NUM
easat-6230	210	43	0.49	0.49	NUM
easat-6230	210	44	0.51	0.51	NUM
easat-6230	210	45	0.44	0.44	NUM
easat-6230	210	46	1	1	NUM
easat-6230	210	47	0.55	0.55	NUM
easat-6230	210	48	0.54	0.54	NUM
easat-6230	210	49	iae	iae	NOUN
easat-6230	210	50	0.61	0.61	NUM
easat-6230	210	51	0.59	0.59	NUM
easat-6230	210	52	0.62	0.62	NUM
easat-6230	210	53	0.50	0.50	NUM
easat-6230	210	54	0.55	0.55	NUM
easat-6230	210	55	1	1	NUM
easat-6230	210	56	0.72	0.72	NUM
easat-6230	210	57	fp	fp	NOUN
easat-6230	210	58	0.58	0.58	NUM
easat-6230	210	59	0.56	0.56	NUM
easat-6230	210	60	0.60	0.60	NUM
easat-6230	210	61	0.49	0.49	NUM
easat-6230	210	62	0.54	0.54	NUM
easat-6230	210	63	0.72	0.72	NUM
easat-6230	210	64	1	1	NUM
easat-6230	210	65	5.4	5.4	NUM
easat-6230	210	66	.	.	PUNCT
easat-6230	211	1	discriminant	discriminant	ADJ
easat-6230	211	2	validity	validity	NOUN
easat-6230	211	3	discriminant	discriminant	ADJ
easat-6230	211	4	validity	validity	NOUN
easat-6230	211	5	was	be	AUX
easat-6230	211	6	assessed	assess	VERB
easat-6230	211	7	using	use	VERB
easat-6230	211	8	the	the	DET
easat-6230	211	9	fornell	fornell	NOUN
easat-6230	211	10	–	–	PUNCT
easat-6230	211	11	larcker	larcker	NOUN
easat-6230	211	12	criterion	criterion	NOUN
easat-6230	211	13	.	.	PUNCT
easat-6230	212	1	according	accord	VERB
easat-6230	212	2	to	to	ADP
easat-6230	212	3	this	this	DET
easat-6230	212	4	approach	approach	NOUN
easat-6230	212	5	,	,	PUNCT
easat-6230	212	6	the	the	DET
easat-6230	212	7	square	square	ADJ
easat-6230	212	8	root	root	NOUN
easat-6230	212	9	of	of	ADP
easat-6230	212	10	the	the	DET
easat-6230	212	11	average	average	ADJ
easat-6230	212	12	variance	variance	NOUN
easat-6230	212	13	extracted	extract	VERB
easat-6230	212	14	(	(	PUNCT
easat-6230	212	15	ave	ave	PROPN
easat-6230	212	16	)	)	PUNCT
easat-6230	212	17	for	for	ADP
easat-6230	212	18	each	each	DET
easat-6230	212	19	construct	construct	NOUN
easat-6230	212	20	should	should	AUX
easat-6230	212	21	be	be	AUX
easat-6230	212	22	greater	great	ADJ
easat-6230	212	23	than	than	ADP
easat-6230	212	24	its	its	PRON
easat-6230	212	25	correlation	correlation	NOUN
easat-6230	212	26	with	with	ADP
easat-6230	212	27	any	any	DET
easat-6230	212	28	other	other	ADJ
easat-6230	212	29	construct	construct	NOUN
easat-6230	212	30	in	in	ADP
easat-6230	212	31	the	the	DET
easat-6230	212	32	model	model	NOUN
easat-6230	212	33	.	.	PUNCT
easat-6230	213	1	as	as	SCONJ
easat-6230	213	2	shown	show	VERB
easat-6230	213	3	in	in	ADP
easat-6230	213	4	table	table	NOUN
easat-6230	213	5	4	4	NUM
easat-6230	213	6	,	,	PUNCT
easat-6230	213	7	all	all	DET
easat-6230	213	8	diagonal	diagonal	ADJ
easat-6230	213	9	values	value	NOUN
easat-6230	213	10	(	(	PUNCT
easat-6230	213	11	√ave	√ave	NOUN
easat-6230	213	12	)	)	PUNCT
easat-6230	213	13	exceed	exceed	VERB
easat-6230	213	14	the	the	DET
easat-6230	213	15	corresponding	corresponding	ADJ
easat-6230	213	16	inter	inter	ADJ
easat-6230	213	17	-	-	ADJ
easat-6230	213	18	construct	construct	ADJ
easat-6230	213	19	correlations	correlation	NOUN
easat-6230	213	20	,	,	PUNCT
easat-6230	213	21	indicating	indicate	VERB
easat-6230	213	22	that	that	SCONJ
easat-6230	213	23	each	each	DET
easat-6230	213	24	latent	latent	NOUN
easat-6230	213	25	variable	variable	NOUN
easat-6230	213	26	is	be	AUX
easat-6230	213	27	empirically	empirically	ADV
easat-6230	213	28	distinct	distinct	ADJ
easat-6230	213	29	from	from	ADP
easat-6230	213	30	the	the	DET
easat-6230	213	31	others	other	NOUN
easat-6230	213	32	.	.	PUNCT
easat-6230	214	1	this	this	PRON
easat-6230	214	2	confirms	confirm	VERB
easat-6230	214	3	that	that	SCONJ
easat-6230	214	4	the	the	DET
easat-6230	214	5	measurement	measurement	NOUN
easat-6230	214	6	model	model	NOUN
easat-6230	214	7	satisfies	satisfy	VERB
easat-6230	214	8	the	the	DET
easat-6230	214	9	requirement	requirement	NOUN
easat-6230	214	10	for	for	ADP
easat-6230	214	11	discriminant	discriminant	ADJ
easat-6230	214	12	validity	validity	NOUN
easat-6230	214	13	[	[	X
easat-6230	214	14	15	15	NUM
easat-6230	214	15	]	]	SYM
easat-6230	214	16	.	.	PUNCT
easat-6230	215	1	1260	1260	NUM
easat-6230	215	2	edelweiss	edelweiss	PROPN
easat-6230	215	3	applied	apply	VERB
easat-6230	215	4	science	science	NOUN
easat-6230	215	5	and	and	CCONJ
easat-6230	215	6	technology	technology	NOUN
easat-6230	215	7	issn	issn	PROPN
easat-6230	215	8	:	:	PUNCT
easat-6230	215	9	2576	2576	NUM
easat-6230	215	10	-	-	SYM
easat-6230	215	11	8484	8484	NUM
easat-6230	215	12	vol	vol	NOUN
easat-6230	215	13	.	.	PROPN
easat-6230	216	1	9	9	NUM
easat-6230	216	2	,	,	PUNCT
easat-6230	216	3	no	no	INTJ
easat-6230	216	4	.	.	NOUN
easat-6230	216	5	4	4	NUM
easat-6230	216	6	:	:	SYM
easat-6230	216	7	1252	1252	NUM
easat-6230	216	8	-	-	SYM
easat-6230	216	9	1264	1264	NUM
easat-6230	216	10	,	,	PUNCT
easat-6230	216	11	2025	2025	NUM
easat-6230	216	12	doi	doi	NOUN
easat-6230	216	13	:	:	PUNCT
easat-6230	216	14	10.55214/25768484.v9i4.6230	10.55214/25768484.v9i4.6230	NUM
easat-6230	216	15	©	©	PROPN
easat-6230	216	16	2025	2025	NUM
easat-6230	216	17	by	by	ADP
easat-6230	216	18	the	the	DET
easat-6230	216	19	author	author	NOUN
easat-6230	216	20	;	;	PUNCT
easat-6230	216	21	licensee	licensee	PROPN
easat-6230	216	22	learning	learn	VERB
easat-6230	216	23	gate	gate	NOUN
easat-6230	216	24	table	table	NOUN
easat-6230	216	25	4	4	NUM
easat-6230	216	26	.	.	PUNCT
easat-6230	217	1	fornell	fornell	PROPN
easat-6230	217	2	–	–	PUNCT
easat-6230	217	3	larcker	larcker	NOUN
easat-6230	217	4	discriminant	discriminant	VERB
easat-6230	217	5	validity	validity	NOUN
easat-6230	217	6	matrix	matrix	NOUN
easat-6230	217	7	.	.	PUNCT
easat-6230	218	1	construct	construct	VERB
easat-6230	218	2	iac	iac	PROPN
easat-6230	218	3	iai	iai	VERB
easat-6230	218	4	it	it	PRON
easat-6230	218	5	ms	ms	PROPN
easat-6230	218	6	iaea	iaea	NOUN
easat-6230	218	7	iae	iae	PROPN
easat-6230	218	8	fp	fp	PROPN
easat-6230	218	9	iac	iac	PROPN
easat-6230	218	10	0.79	0.79	NUM
easat-6230	218	11	0.48	0.48	NUM
easat-6230	218	12	0.52	0.52	NUM
easat-6230	218	13	0.45	0.45	NUM
easat-6230	218	14	0.50	0.50	NUM
easat-6230	218	15	0.61	0.61	NUM
easat-6230	218	16	0.58	0.58	NUM
easat-6230	218	17	iai	iai	VERB
easat-6230	218	18	0.48	0.48	NUM
easat-6230	218	19	0.82	0.82	NUM
easat-6230	218	20	0.47	0.47	NUM
easat-6230	218	21	0.43	0.43	NUM
easat-6230	218	22	0.49	0.49	NUM
easat-6230	218	23	0.59	0.59	NUM
easat-6230	218	24	0.56	0.56	NUM
easat-6230	218	25	it	it	PRON
easat-6230	218	26	0.52	0.52	NUM
easat-6230	218	27	0.47	0.47	NUM
easat-6230	218	28	0.84	0.84	NUM
easat-6230	218	29	0.49	0.49	NUM
easat-6230	218	30	0.51	0.51	NUM
easat-6230	218	31	0.62	0.62	NUM
easat-6230	218	32	0.60	0.60	NUM
easat-6230	218	33	ms	ms	NOUN
easat-6230	218	34	0.45	0.45	NUM
easat-6230	218	35	0.43	0.43	NUM
easat-6230	218	36	0.49	0.49	NUM
easat-6230	218	37	0.76	0.76	NUM
easat-6230	218	38	0.44	0.44	NUM
easat-6230	218	39	0.50	0.50	NUM
easat-6230	218	40	0.49	0.49	NUM
easat-6230	218	41	iaea	iaea	NOUN
easat-6230	218	42	0.50	0.50	NUM
easat-6230	218	43	0.49	0.49	NUM
easat-6230	218	44	0.51	0.51	NUM
easat-6230	218	45	0.44	0.44	NUM
easat-6230	218	46	0.80	0.80	NUM
easat-6230	218	47	0.55	0.55	NUM
easat-6230	218	48	0.54	0.54	NUM
easat-6230	218	49	iae	iae	NOUN
easat-6230	218	50	0.61	0.61	NUM
easat-6230	218	51	0.59	0.59	NUM
easat-6230	218	52	0.62	0.62	NUM
easat-6230	218	53	0.50	0.50	NUM
easat-6230	218	54	0.55	0.55	NUM
easat-6230	218	55	0.81	0.81	NUM
easat-6230	218	56	0.72	0.72	NUM
easat-6230	218	57	fp	fp	NOUN
easat-6230	218	58	0.58	0.58	NUM
easat-6230	218	59	0.56	0.56	NUM
easat-6230	218	60	0.60	0.60	NUM
easat-6230	218	61	0.49	0.49	NUM
easat-6230	218	62	0.54	0.54	NUM
easat-6230	218	63	0.72	0.72	NUM
easat-6230	218	64	0.78	0.78	NUM
easat-6230	218	65	5.5	5.5	NUM
easat-6230	218	66	.	.	PUNCT
easat-6230	219	1	confirmatory	confirmatory	NOUN
easat-6230	219	2	factor	factor	NOUN
easat-6230	219	3	analysis	analysis	NOUN
easat-6230	219	4	(	(	PUNCT
easat-6230	219	5	cfa	cfa	NOUN
easat-6230	219	6	)	)	PUNCT
easat-6230	219	7	confirmatory	confirmatory	NOUN
easat-6230	219	8	factor	factor	NOUN
easat-6230	219	9	analysis	analysis	NOUN
easat-6230	219	10	(	(	PUNCT
easat-6230	219	11	cfa	cfa	NOUN
easat-6230	219	12	)	)	PUNCT
easat-6230	219	13	was	be	AUX
easat-6230	219	14	conducted	conduct	VERB
easat-6230	219	15	to	to	PART
easat-6230	219	16	evaluate	evaluate	VERB
easat-6230	219	17	the	the	DET
easat-6230	219	18	validity	validity	NOUN
easat-6230	219	19	of	of	ADP
easat-6230	219	20	the	the	DET
easat-6230	219	21	measurement	measurement	NOUN
easat-6230	219	22	model	model	NOUN
easat-6230	219	23	and	and	CCONJ
easat-6230	219	24	to	to	PART
easat-6230	219	25	confirm	confirm	VERB
easat-6230	219	26	the	the	DET
easat-6230	219	27	underlying	underlie	VERB
easat-6230	219	28	factor	factor	NOUN
easat-6230	219	29	structure	structure	NOUN
easat-6230	219	30	of	of	ADP
easat-6230	219	31	the	the	DET
easat-6230	219	32	latent	latent	NOUN
easat-6230	219	33	variables	variable	NOUN
easat-6230	219	34	.	.	PUNCT
easat-6230	220	1	the	the	DET
easat-6230	220	2	results	result	NOUN
easat-6230	220	3	,	,	PUNCT
easat-6230	220	4	presented	present	VERB
easat-6230	220	5	in	in	ADP
easat-6230	220	6	table	table	NOUN
easat-6230	220	7	5	5	NUM
easat-6230	220	8	,	,	PUNCT
easat-6230	220	9	indicate	indicate	VERB
easat-6230	220	10	that	that	SCONJ
easat-6230	220	11	all	all	DET
easat-6230	220	12	factor	factor	NOUN
easat-6230	220	13	loadings	loading	NOUN
easat-6230	220	14	exceeded	exceed	VERB
easat-6230	220	15	the	the	DET
easat-6230	220	16	recommended	recommend	VERB
easat-6230	220	17	threshold	threshold	NOUN
easat-6230	220	18	of	of	ADP
easat-6230	220	19	0.70	0.70	NUM
easat-6230	220	20	,	,	PUNCT
easat-6230	220	21	with	with	ADP
easat-6230	220	22	values	value	NOUN
easat-6230	220	23	ranging	range	VERB
easat-6230	220	24	from	from	ADP
easat-6230	220	25	0.69	0.69	NUM
easat-6230	220	26	to	to	ADP
easat-6230	220	27	0.85	0.85	NUM
easat-6230	220	28	,	,	PUNCT
easat-6230	220	29	thereby	thereby	ADV
easat-6230	220	30	confirming	confirm	VERB
easat-6230	220	31	adequate	adequate	ADJ
easat-6230	220	32	indicator	indicator	NOUN
easat-6230	220	33	reliability	reliability	NOUN
easat-6230	220	34	[	[	X
easat-6230	220	35	14	14	NUM
easat-6230	220	36	]	]	PUNCT
easat-6230	220	37	.	.	PUNCT
easat-6230	221	1	the	the	DET
easat-6230	221	2	average	average	ADJ
easat-6230	221	3	variance	variance	NOUN
easat-6230	221	4	extracted	extract	VERB
easat-6230	221	5	(	(	PUNCT
easat-6230	221	6	ave	ave	NOUN
easat-6230	221	7	)	)	PUNCT
easat-6230	221	8	values	value	NOUN
easat-6230	221	9	for	for	ADP
easat-6230	221	10	all	all	DET
easat-6230	221	11	constructs	construct	NOUN
easat-6230	221	12	ranged	range	VERB
easat-6230	221	13	from	from	ADP
easat-6230	221	14	0.58	0.58	NUM
easat-6230	221	15	to	to	ADP
easat-6230	221	16	0.70	0.70	NUM
easat-6230	221	17	,	,	PUNCT
easat-6230	221	18	exceeding	exceed	VERB
easat-6230	221	19	the	the	DET
easat-6230	221	20	minimum	minimum	ADJ
easat-6230	221	21	acceptable	acceptable	ADJ
easat-6230	221	22	level	level	NOUN
easat-6230	221	23	of	of	ADP
easat-6230	221	24	0.50	0.50	NUM
easat-6230	221	25	and	and	CCONJ
easat-6230	221	26	thus	thus	ADV
easat-6230	221	27	supporting	support	VERB
easat-6230	221	28	convergent	convergent	NOUN
easat-6230	221	29	validity	validity	NOUN
easat-6230	221	30	.	.	PUNCT
easat-6230	222	1	additionally	additionally	ADV
easat-6230	222	2	,	,	PUNCT
easat-6230	222	3	composite	composite	ADJ
easat-6230	222	4	reliability	reliability	NOUN
easat-6230	222	5	(	(	PUNCT
easat-6230	222	6	cr	cr	NOUN
easat-6230	222	7	)	)	PUNCT
easat-6230	222	8	values	value	NOUN
easat-6230	222	9	ranged	range	VERB
easat-6230	222	10	from	from	ADP
easat-6230	222	11	0.82	0.82	NUM
easat-6230	222	12	to	to	ADP
easat-6230	222	13	0.89	0.89	NUM
easat-6230	222	14	,	,	PUNCT
easat-6230	222	15	surpassing	surpass	VERB
easat-6230	222	16	the	the	DET
easat-6230	222	17	minimum	minimum	ADJ
easat-6230	222	18	criterion	criterion	NOUN
easat-6230	222	19	of	of	ADP
easat-6230	222	20	0.70	0.70	NUM
easat-6230	222	21	and	and	CCONJ
easat-6230	222	22	indicating	indicate	VERB
easat-6230	222	23	strong	strong	ADJ
easat-6230	222	24	internal	internal	ADJ
easat-6230	222	25	consistency	consistency	NOUN
easat-6230	222	26	reliability	reliability	NOUN
easat-6230	222	27	for	for	ADP
easat-6230	222	28	all	all	DET
easat-6230	222	29	constructs	construct	NOUN
easat-6230	222	30	.	.	PUNCT
easat-6230	223	1	the	the	DET
easat-6230	223	2	cfa	cfa	PROPN
easat-6230	223	3	results	result	NOUN
easat-6230	223	4	confirm	confirm	VERB
easat-6230	223	5	that	that	SCONJ
easat-6230	223	6	the	the	DET
easat-6230	223	7	observed	observed	ADJ
easat-6230	223	8	variables	variable	NOUN
easat-6230	223	9	adequately	adequately	ADV
easat-6230	223	10	represent	represent	VERB
easat-6230	223	11	their	their	PRON
easat-6230	223	12	respective	respective	ADJ
easat-6230	223	13	latent	latent	NOUN
easat-6230	223	14	constructs	construct	NOUN
easat-6230	223	15	and	and	CCONJ
easat-6230	223	16	that	that	SCONJ
easat-6230	223	17	the	the	DET
easat-6230	223	18	measurement	measurement	NOUN
easat-6230	223	19	model	model	NOUN
easat-6230	223	20	demonstrates	demonstrate	VERB
easat-6230	223	21	satisfactory	satisfactory	ADJ
easat-6230	223	22	reliability	reliability	NOUN
easat-6230	223	23	and	and	CCONJ
easat-6230	223	24	validity	validity	NOUN
easat-6230	223	25	.	.	PUNCT
easat-6230	224	1	table	table	NOUN
easat-6230	224	2	5	5	NUM
easat-6230	224	3	.	.	PUNCT
easat-6230	225	1	results	result	NOUN
easat-6230	225	2	of	of	ADP
easat-6230	225	3	cfa	cfa	NOUN
easat-6230	225	4	analysis	analysis	NOUN
easat-6230	225	5	latent	latent	PROPN
easat-6230	225	6	variable	variable	NOUN
easat-6230	225	7	observed	observe	VERB
easat-6230	225	8	variable	variable	ADJ
easat-6230	225	9	factor	factor	NOUN
easat-6230	225	10	loadings	loading	NOUN
easat-6230	225	11	ave	ave	VERB
easat-6230	225	12	cr	cr	PROPN
easat-6230	225	13	internal	internal	PROPN
easat-6230	225	14	auditor	auditor	PROPN
easat-6230	225	15	competence	competence	NOUN
easat-6230	225	16	(	(	PUNCT
easat-6230	225	17	iac	iac	PROPN
easat-6230	225	18	)	)	PUNCT
easat-6230	225	19	iac1	iac1	NOUN
easat-6230	225	20	0.75	0.75	NUM
easat-6230	225	21	0.62	0.62	NUM
easat-6230	225	22	0.85	0.85	NUM
easat-6230	225	23	iac2	iac2	NOUN
easat-6230	225	24	0.79	0.79	NUM
easat-6230	225	25	iac3	iac3	NOUN
easat-6230	225	26	0.72	0.72	NUM
easat-6230	225	27	iac4	iac4	PROPN
easat-6230	225	28	0.78	0.78	NUM
easat-6230	225	29	iac5	iac5	PROPN
easat-6230	225	30	0.77	0.77	NUM
easat-6230	225	31	internal	internal	ADJ
easat-6230	225	32	auditor	auditor	NOUN
easat-6230	225	33	independence	independence	NOUN
easat-6230	225	34	(	(	PUNCT
easat-6230	225	35	iai	iai	NOUN
easat-6230	225	36	)	)	PUNCT
easat-6230	225	37	iai1	iai1	VERB
easat-6230	225	38	0.81	0.81	NUM
easat-6230	225	39	0.67	0.67	NUM
easat-6230	225	40	0.88	0.88	NUM
easat-6230	225	41	iai2	iai2	PROPN
easat-6230	225	42	0.77	0.77	NUM
easat-6230	225	43	iai3	iai3	NOUN
easat-6230	225	44	0.75	0.75	NUM
easat-6230	225	45	iai4	iai4	NOUN
easat-6230	225	46	0.76	0.76	NUM
easat-6230	225	47	information	information	NOUN
easat-6230	225	48	technology	technology	NOUN
easat-6230	225	49	(	(	PUNCT
easat-6230	225	50	it	it	PRON
easat-6230	225	51	)	)	PUNCT
easat-6230	225	52	it1	it1	VERB
easat-6230	225	53	0.85	0.85	NUM
easat-6230	225	54	0.70	0.70	NUM
easat-6230	225	55	0.89	0.89	NUM
easat-6230	225	56	it2	it2	NOUN
easat-6230	225	57	0.83	0.83	NUM
easat-6230	225	58	it3	it3	NOUN
easat-6230	226	1	0.81	0.81	NUM
easat-6230	226	2	it4	it4	NOUN
easat-6230	226	3	0.82	0.82	NUM
easat-6230	226	4	management	management	NOUN
easat-6230	226	5	support	support	NOUN
easat-6230	226	6	(	(	PUNCT
easat-6230	226	7	ms	ms	PROPN
easat-6230	226	8	)	)	PUNCT
easat-6230	226	9	ms1	ms1	NOUN
easat-6230	227	1	0.69	0.69	NUM
easat-6230	227	2	0.58	0.58	NUM
easat-6230	227	3	0.82	0.82	NUM
easat-6230	227	4	ms2	ms2	NOUN
easat-6230	227	5	0.72	0.72	NUM
easat-6230	227	6	ms3	ms3	NOUN
easat-6230	227	7	0.71	0.71	NUM
easat-6230	227	8	the	the	DET
easat-6230	227	9	relationship	relationship	NOUN
easat-6230	227	10	between	between	ADP
easat-6230	227	11	internal	internal	ADJ
easat-6230	227	12	audit	audit	NOUN
easat-6230	227	13	and	and	CCONJ
easat-6230	227	14	external	external	ADJ
easat-6230	227	15	audit	audit	NOUN
easat-6230	227	16	(	(	PUNCT
easat-6230	227	17	iaea	iaea	NOUN
easat-6230	227	18	)	)	PUNCT
easat-6230	227	19	iaea1	iaea1	NOUN
easat-6230	228	1	0.77	0.77	NUM
easat-6230	228	2	0.64	0.64	NUM
easat-6230	228	3	0.85	0.85	NUM
easat-6230	228	4	iaea2	iaea2	NOUN
easat-6230	228	5	0.76	0.76	NUM
easat-6230	228	6	iaea3	iaea3	NOUN
easat-6230	228	7	0.75	0.75	NUM
easat-6230	228	8	iaea4	iaea4	NOUN
easat-6230	228	9	0.78	0.78	NUM
easat-6230	228	10	internal	internal	ADJ
easat-6230	228	11	audit	audit	NOUN
easat-6230	228	12	effectiveness	effectiveness	NOUN
easat-6230	228	13	(	(	PUNCT
easat-6230	228	14	iae	iae	NOUN
easat-6230	228	15	)	)	PUNCT
easat-6230	228	16	iae1	iae1	NOUN
easat-6230	228	17	0.80	0.80	NUM
easat-6230	228	18	0.66	0.66	NUM
easat-6230	228	19	0.87	0.87	NUM
easat-6230	228	20	iae2	iae2	ADJ
easat-6230	228	21	0.82	0.82	NUM
easat-6230	228	22	iae3	iae3	NOUN
easat-6230	228	23	0.81	0.81	NUM
easat-6230	228	24	fraud	fraud	NOUN
easat-6230	228	25	prevention	prevention	NOUN
easat-6230	228	26	(	(	PUNCT
easat-6230	228	27	fp	fp	X
easat-6230	228	28	)	)	PUNCT
easat-6230	228	29	fp1	fp1	NOUN
easat-6230	228	30	0.78	0.78	NUM
easat-6230	228	31	0.61	0.61	NUM
easat-6230	228	32	0.84	0.84	NUM
easat-6230	228	33	fp2	fp2	PROPN
easat-6230	228	34	0.80	0.80	NUM
easat-6230	228	35	fp3	fp3	PROPN
easat-6230	228	36	0.82	0.82	NUM
easat-6230	228	37	fp4	fp4	NOUN
easat-6230	228	38	0.81	0.81	NUM
easat-6230	228	39	1261	1261	NUM
easat-6230	228	40	edelweiss	edelweiss	PROPN
easat-6230	228	41	applied	apply	VERB
easat-6230	228	42	science	science	NOUN
easat-6230	228	43	and	and	CCONJ
easat-6230	228	44	technology	technology	NOUN
easat-6230	228	45	issn	issn	PROPN
easat-6230	228	46	:	:	PUNCT
easat-6230	228	47	2576	2576	NUM
easat-6230	228	48	-	-	SYM
easat-6230	228	49	8484	8484	NUM
easat-6230	228	50	vol	vol	NOUN
easat-6230	228	51	.	.	PROPN
easat-6230	229	1	9	9	NUM
easat-6230	229	2	,	,	PUNCT
easat-6230	229	3	no	no	INTJ
easat-6230	229	4	.	.	NOUN
easat-6230	229	5	4	4	NUM
easat-6230	229	6	:	:	SYM
easat-6230	229	7	1252	1252	NUM
easat-6230	229	8	-	-	SYM
easat-6230	229	9	1264	1264	NUM
easat-6230	229	10	,	,	PUNCT
easat-6230	229	11	2025	2025	NUM
easat-6230	229	12	doi	doi	NOUN
easat-6230	229	13	:	:	PUNCT
easat-6230	229	14	10.55214/25768484.v9i4.6230	10.55214/25768484.v9i4.6230	NUM
easat-6230	229	15	©	©	PROPN
easat-6230	229	16	2025	2025	NUM
easat-6230	229	17	by	by	ADP
easat-6230	229	18	the	the	DET
easat-6230	229	19	author	author	NOUN
easat-6230	229	20	;	;	PUNCT
easat-6230	229	21	licensee	licensee	PROPN
easat-6230	229	22	learning	learning	NOUN
easat-6230	229	23	gate	gate	NOUN
easat-6230	229	24	5.6	5.6	NUM
easat-6230	229	25	.	.	PUNCT
easat-6230	229	26	structural	structural	ADJ
easat-6230	229	27	model	model	NOUN
easat-6230	229	28	and	and	CCONJ
easat-6230	229	29	path	path	NOUN
easat-6230	229	30	analysis	analysis	NOUN
easat-6230	229	31	the	the	DET
easat-6230	229	32	structural	structural	ADJ
easat-6230	229	33	model	model	NOUN
easat-6230	229	34	was	be	AUX
easat-6230	229	35	evaluated	evaluate	VERB
easat-6230	229	36	using	use	VERB
easat-6230	229	37	structural	structural	ADJ
easat-6230	229	38	equation	equation	NOUN
easat-6230	229	39	modeling	modeling	NOUN
easat-6230	229	40	(	(	PUNCT
easat-6230	229	41	sem	sem	NOUN
easat-6230	229	42	)	)	PUNCT
easat-6230	229	43	to	to	PART
easat-6230	229	44	examine	examine	VERB
easat-6230	229	45	the	the	DET
easat-6230	229	46	hypothesized	hypothesized	ADJ
easat-6230	229	47	relationships	relationship	NOUN
easat-6230	229	48	among	among	ADP
easat-6230	229	49	the	the	DET
easat-6230	229	50	latent	latent	NOUN
easat-6230	229	51	variables	variable	NOUN
easat-6230	229	52	.	.	PUNCT
easat-6230	230	1	the	the	DET
easat-6230	230	2	results	result	NOUN
easat-6230	230	3	of	of	ADP
easat-6230	230	4	the	the	DET
easat-6230	230	5	model	model	NOUN
easat-6230	230	6	fit	fit	ADJ
easat-6230	230	7	indices	index	NOUN
easat-6230	230	8	are	be	AUX
easat-6230	230	9	presented	present	VERB
easat-6230	230	10	in	in	ADP
easat-6230	230	11	table	table	NOUN
easat-6230	230	12	6	6	NUM
easat-6230	230	13	.	.	PUNCT
easat-6230	231	1	as	as	SCONJ
easat-6230	231	2	shown	show	VERB
easat-6230	231	3	,	,	PUNCT
easat-6230	231	4	all	all	DET
easat-6230	231	5	fit	fit	ADJ
easat-6230	231	6	indices	index	NOUN
easat-6230	231	7	met	meet	VERB
easat-6230	231	8	the	the	DET
easat-6230	231	9	recommended	recommend	VERB
easat-6230	231	10	thresholds	threshold	NOUN
easat-6230	231	11	.	.	PUNCT
easat-6230	232	1	specifically	specifically	ADV
easat-6230	232	2	,	,	PUNCT
easat-6230	232	3	the	the	DET
easat-6230	232	4	chi	chi	NOUN
easat-6230	232	5	-	-	PUNCT
easat-6230	232	6	square	square	ADJ
easat-6230	232	7	/	/	SYM
easat-6230	232	8	df	df	NOUN
easat-6230	232	9	ratio	ratio	NOUN
easat-6230	232	10	was	be	AUX
easat-6230	232	11	2.345	2.345	NUM
easat-6230	232	12	,	,	PUNCT
easat-6230	232	13	below	below	ADP
easat-6230	232	14	the	the	DET
easat-6230	232	15	acceptable	acceptable	ADJ
easat-6230	232	16	limit	limit	NOUN
easat-6230	232	17	of	of	ADP
easat-6230	232	18	3.0	3.0	NUM
easat-6230	232	19	.	.	PUNCT
easat-6230	233	1	other	other	ADJ
easat-6230	233	2	indices	index	NOUN
easat-6230	233	3	also	also	ADV
easat-6230	233	4	indicated	indicate	VERB
easat-6230	233	5	good	good	ADJ
easat-6230	233	6	model	model	NOUN
easat-6230	233	7	fit	fit	NOUN
easat-6230	233	8	:	:	PUNCT
easat-6230	233	9	rmsea	rmsea	NOUN
easat-6230	233	10	=	=	NUM
easat-6230	233	11	0.058	0.058	NUM
easat-6230	233	12	,	,	PUNCT
easat-6230	233	13	cfi	cfi	X
easat-6230	233	14	=	=	NOUN
easat-6230	233	15	0.921	0.921	NUM
easat-6230	233	16	,	,	PUNCT
easat-6230	233	17	tli	tli	X
easat-6230	233	18	=	=	NOUN
easat-6230	233	19	0.907	0.907	NUM
easat-6230	233	20	,	,	PUNCT
easat-6230	233	21	and	and	CCONJ
easat-6230	233	22	srmr	srmr	VERB
easat-6230	233	23	=	=	X
easat-6230	233	24	0.045	0.045	NUM
easat-6230	233	25	.	.	PUNCT
easat-6230	234	1	these	these	DET
easat-6230	234	2	values	value	NOUN
easat-6230	234	3	confirm	confirm	VERB
easat-6230	234	4	that	that	SCONJ
easat-6230	234	5	the	the	DET
easat-6230	234	6	proposed	propose	VERB
easat-6230	234	7	structural	structural	ADJ
easat-6230	234	8	model	model	NOUN
easat-6230	234	9	adequately	adequately	ADV
easat-6230	234	10	fits	fit	VERB
easat-6230	234	11	the	the	DET
easat-6230	234	12	data	datum	NOUN
easat-6230	234	13	.	.	PUNCT
easat-6230	235	1	table	table	NOUN
easat-6230	235	2	6	6	NUM
easat-6230	235	3	.	.	PUNCT
easat-6230	235	4	sem	sem	PROPN
easat-6230	235	5	model	model	PROPN
easat-6230	235	6	fit	fit	PROPN
easat-6230	235	7	indices	index	NOUN
easat-6230	235	8	index	index	NOUN
easat-6230	235	9	value	value	NOUN
easat-6230	235	10	acceptable	acceptable	ADJ
easat-6230	235	11	threshold	threshold	NOUN
easat-6230	235	12	chi	chi	ADJ
easat-6230	235	13	-	-	PUNCT
easat-6230	235	14	square	square	ADJ
easat-6230	235	15	/	/	SYM
easat-6230	235	16	df	df	NOUN
easat-6230	236	1	2.345	2.345	NUM
easat-6230	236	2	<	<	X
easat-6230	236	3	3.0	3.0	NUM
easat-6230	236	4	rmsea	rmsea	NOUN
easat-6230	236	5	0.058	0.058	NUM
easat-6230	236	6	<	<	SYM
easat-6230	236	7	0.08	0.08	NUM
easat-6230	236	8	cfi	cfi	NOUN
easat-6230	236	9	0.921	0.921	NUM
easat-6230	236	10	>	>	PUNCT
easat-6230	236	11	0.90	0.90	NUM
easat-6230	236	12	tli	tli	NOUN
easat-6230	236	13	0.907	0.907	NUM
easat-6230	236	14	>	>	SYM
easat-6230	236	15	0.90	0.90	NUM
easat-6230	236	16	srmr	srmr	PROPN
easat-6230	236	17	0.045	0.045	NUM
easat-6230	236	18	<	<	X
easat-6230	236	19	0.08	0.08	NUM
easat-6230	236	20	the	the	DET
easat-6230	236	21	results	result	NOUN
easat-6230	236	22	of	of	ADP
easat-6230	236	23	the	the	DET
easat-6230	236	24	path	path	NOUN
easat-6230	236	25	analysis	analysis	NOUN
easat-6230	236	26	are	be	AUX
easat-6230	236	27	shown	show	VERB
easat-6230	236	28	in	in	ADP
easat-6230	236	29	table	table	NOUN
easat-6230	236	30	7	7	NUM
easat-6230	236	31	.	.	PUNCT
easat-6230	237	1	all	all	DET
easat-6230	237	2	hypothesized	hypothesize	VERB
easat-6230	237	3	direct	direct	ADJ
easat-6230	237	4	relationships	relationship	NOUN
easat-6230	237	5	(	(	PUNCT
easat-6230	237	6	h1	h1	PROPN
easat-6230	237	7	–	–	PUNCT
easat-6230	237	8	h6	h6	PROPN
easat-6230	237	9	)	)	PUNCT
easat-6230	237	10	,	,	PUNCT
easat-6230	237	11	except	except	SCONJ
easat-6230	237	12	for	for	ADP
easat-6230	237	13	managerial	managerial	ADJ
easat-6230	237	14	support	support	NOUN
easat-6230	237	15	(	(	PUNCT
easat-6230	237	16	h4	h4	PROPN
easat-6230	237	17	)	)	PUNCT
easat-6230	237	18	,	,	PUNCT
easat-6230	237	19	were	be	AUX
easat-6230	237	20	found	find	VERB
easat-6230	237	21	to	to	PART
easat-6230	237	22	be	be	AUX
easat-6230	237	23	statistically	statistically	ADV
easat-6230	237	24	significant	significant	ADJ
easat-6230	237	25	at	at	ADP
easat-6230	237	26	the	the	DET
easat-6230	237	27	1	1	NUM
easat-6230	237	28	%	%	NOUN
easat-6230	237	29	level	level	NOUN
easat-6230	237	30	.	.	PUNCT
easat-6230	238	1	internal	internal	ADJ
easat-6230	238	2	auditor	auditor	NOUN
easat-6230	238	3	competence	competence	NOUN
easat-6230	238	4	(	(	PUNCT
easat-6230	238	5	β	β	X
easat-6230	238	6	=	=	NOUN
easat-6230	238	7	0.42	0.42	NUM
easat-6230	238	8	)	)	PUNCT
easat-6230	238	9	,	,	PUNCT
easat-6230	238	10	internal	internal	ADJ
easat-6230	238	11	auditor	auditor	NOUN
easat-6230	238	12	independence	independence	NOUN
easat-6230	238	13	(	(	PUNCT
easat-6230	238	14	β	β	X
easat-6230	238	15	=	=	NUM
easat-6230	238	16	0.31	0.31	NUM
easat-6230	238	17	)	)	PUNCT
easat-6230	238	18	,	,	PUNCT
easat-6230	238	19	it	it	PRON
easat-6230	238	20	usage	usage	VERB
easat-6230	238	21	(	(	PUNCT
easat-6230	238	22	β	β	X
easat-6230	238	23	=	=	NOUN
easat-6230	238	24	0.37	0.37	NUM
easat-6230	238	25	)	)	PUNCT
easat-6230	238	26	,	,	PUNCT
easat-6230	238	27	and	and	CCONJ
easat-6230	238	28	the	the	DET
easat-6230	238	29	relationship	relationship	NOUN
easat-6230	238	30	between	between	ADP
easat-6230	238	31	internal	internal	ADJ
easat-6230	238	32	and	and	CCONJ
easat-6230	238	33	external	external	ADJ
easat-6230	238	34	audits	audits	NOUN
easat-6230	238	35	(	(	PUNCT
easat-6230	238	36	β	β	X
easat-6230	238	37	=	=	SYM
easat-6230	238	38	0.29	0.29	NUM
easat-6230	238	39	)	)	PUNCT
easat-6230	238	40	all	all	PRON
easat-6230	238	41	had	have	VERB
easat-6230	238	42	positive	positive	ADJ
easat-6230	238	43	and	and	CCONJ
easat-6230	238	44	significant	significant	ADJ
easat-6230	238	45	effects	effect	NOUN
easat-6230	238	46	on	on	ADP
easat-6230	238	47	internal	internal	ADJ
easat-6230	238	48	audit	audit	NOUN
easat-6230	238	49	effectiveness	effectiveness	NOUN
easat-6230	238	50	(	(	PUNCT
easat-6230	238	51	iae	iae	NOUN
easat-6230	238	52	)	)	PUNCT
easat-6230	238	53	.	.	PUNCT
easat-6230	239	1	the	the	DET
easat-6230	239	2	impact	impact	NOUN
easat-6230	239	3	of	of	ADP
easat-6230	239	4	managerial	managerial	ADJ
easat-6230	239	5	support	support	NOUN
easat-6230	239	6	on	on	ADP
easat-6230	239	7	iae	iae	NOUN
easat-6230	239	8	was	be	AUX
easat-6230	239	9	positive	positive	ADJ
easat-6230	239	10	but	but	CCONJ
easat-6230	239	11	not	not	PART
easat-6230	239	12	statistically	statistically	ADV
easat-6230	239	13	significant	significant	ADJ
easat-6230	239	14	(	(	PUNCT
easat-6230	239	15	β	β	X
easat-6230	239	16	=	=	SYM
easat-6230	239	17	0.12	0.12	NUM
easat-6230	239	18	,	,	PUNCT
easat-6230	239	19	p	p	X
easat-6230	239	20	>	>	X
easat-6230	239	21	0.05	0.05	NUM
easat-6230	239	22	)	)	PUNCT
easat-6230	239	23	.	.	PUNCT
easat-6230	240	1	furthermore	furthermore	ADV
easat-6230	240	2	,	,	PUNCT
easat-6230	240	3	internal	internal	ADJ
easat-6230	240	4	audit	audit	NOUN
easat-6230	240	5	effectiveness	effectiveness	NOUN
easat-6230	240	6	had	have	VERB
easat-6230	240	7	a	a	DET
easat-6230	240	8	strong	strong	ADJ
easat-6230	240	9	and	and	CCONJ
easat-6230	240	10	significant	significant	ADJ
easat-6230	240	11	impact	impact	NOUN
easat-6230	240	12	on	on	ADP
easat-6230	240	13	fraud	fraud	NOUN
easat-6230	240	14	prevention	prevention	NOUN
easat-6230	240	15	(	(	PUNCT
easat-6230	240	16	β	β	X
easat-6230	240	17	=	=	SYM
easat-6230	240	18	0.48	0.48	NUM
easat-6230	240	19	,	,	PUNCT
easat-6230	240	20	p	p	X
easat-6230	240	21	<	<	X
easat-6230	240	22	0.01	0.01	NUM
easat-6230	240	23	)	)	PUNCT
easat-6230	240	24	.	.	PUNCT
easat-6230	241	1	these	these	DET
easat-6230	241	2	results	result	NOUN
easat-6230	241	3	provide	provide	VERB
easat-6230	241	4	empirical	empirical	ADJ
easat-6230	241	5	support	support	NOUN
easat-6230	241	6	for	for	ADP
easat-6230	241	7	five	five	NUM
easat-6230	241	8	out	out	ADP
easat-6230	241	9	of	of	ADP
easat-6230	241	10	the	the	DET
easat-6230	241	11	six	six	NUM
easat-6230	241	12	direct	direct	ADJ
easat-6230	241	13	hypotheses	hypothesis	NOUN
easat-6230	241	14	in	in	ADP
easat-6230	241	15	the	the	DET
easat-6230	241	16	model	model	NOUN
easat-6230	241	17	,	,	PUNCT
easat-6230	241	18	confirming	confirm	VERB
easat-6230	241	19	the	the	DET
easat-6230	241	20	central	central	ADJ
easat-6230	241	21	role	role	NOUN
easat-6230	241	22	of	of	ADP
easat-6230	241	23	internal	internal	ADJ
easat-6230	241	24	audit	audit	NOUN
easat-6230	241	25	effectiveness	effectiveness	NOUN
easat-6230	241	26	in	in	ADP
easat-6230	241	27	improving	improve	VERB
easat-6230	241	28	organizational	organizational	ADJ
easat-6230	241	29	fraud	fraud	NOUN
easat-6230	241	30	prevention	prevention	NOUN
easat-6230	241	31	.	.	PUNCT
easat-6230	242	1	table	table	NOUN
easat-6230	242	2	7	7	NUM
easat-6230	242	3	.	.	PUNCT
easat-6230	242	4	path	path	NOUN
easat-6230	242	5	analysis	analysis	NOUN
easat-6230	242	6	results	result	NOUN
easat-6230	242	7	relationship	relationship	NOUN
easat-6230	242	8	between	between	ADP
easat-6230	242	9	variables	variable	NOUN
easat-6230	242	10	path	path	NOUN
easat-6230	242	11	coefficient	coefficient	NOUN
easat-6230	242	12	(	(	PUNCT
easat-6230	242	13	β	β	NOUN
easat-6230	242	14	)	)	PUNCT
easat-6230	242	15	p	p	ADJ
easat-6230	242	16	-	-	PUNCT
easat-6230	242	17	value	value	NOUN
easat-6230	242	18	internal	internal	ADJ
easat-6230	242	19	auditor	auditor	NOUN
easat-6230	242	20	competence	competence	NOUN
easat-6230	242	21	-	-	PUNCT
easat-6230	242	22	>	>	X
easat-6230	242	23	internal	internal	ADJ
easat-6230	242	24	audit	audit	NOUN
easat-6230	242	25	effectiveness	effectiveness	NOUN
easat-6230	242	26	0.42	0.42	NUM
easat-6230	242	27	<	<	X
easat-6230	242	28	0.01	0.01	NUM
easat-6230	242	29	internal	internal	ADJ
easat-6230	242	30	auditor	auditor	NOUN
easat-6230	242	31	independence	independence	NOUN
easat-6230	242	32	-	-	PUNCT
easat-6230	242	33	>	>	X
easat-6230	242	34	internal	internal	ADJ
easat-6230	242	35	audit	audit	NOUN
easat-6230	242	36	effectiveness	effectiveness	NOUN
easat-6230	242	37	0.31	0.31	NUM
easat-6230	242	38	<	<	X
easat-6230	242	39	0.01	0.01	NUM
easat-6230	242	40	it	it	PRON
easat-6230	242	41	-	-	PUNCT
easat-6230	242	42	>	>	X
easat-6230	242	43	internal	internal	ADJ
easat-6230	242	44	audit	audit	NOUN
easat-6230	242	45	effectiveness	effectiveness	NOUN
easat-6230	242	46	0.37	0.37	NUM
easat-6230	242	47	<	<	X
easat-6230	242	48	0.01	0.01	NUM
easat-6230	242	49	management	management	NOUN
easat-6230	242	50	support	support	NOUN
easat-6230	242	51	-	-	PUNCT
easat-6230	242	52	>	>	X
easat-6230	242	53	internal	internal	ADJ
easat-6230	242	54	audit	audit	NOUN
easat-6230	242	55	effectiveness	effectiveness	NOUN
easat-6230	242	56	0.12	0.12	NUM
easat-6230	242	57	>	>	SYM
easat-6230	242	58	0.05	0.05	NUM
easat-6230	242	59	the	the	DET
easat-6230	242	60	relationship	relationship	NOUN
easat-6230	242	61	between	between	ADP
easat-6230	242	62	internal	internal	ADJ
easat-6230	242	63	audit	audit	NOUN
easat-6230	242	64	and	and	CCONJ
easat-6230	242	65	external	external	ADJ
easat-6230	242	66	audit	audit	NOUN
easat-6230	242	67	-	-	PUNCT
easat-6230	242	68	>	>	X
easat-6230	242	69	internal	internal	ADJ
easat-6230	242	70	audit	audit	NOUN
easat-6230	242	71	effectiveness	effectiveness	NOUN
easat-6230	242	72	0.29	0.29	NUM
easat-6230	242	73	<	<	X
easat-6230	242	74	0.01	0.01	NUM
easat-6230	242	75	internal	internal	ADJ
easat-6230	242	76	audit	audit	NOUN
easat-6230	242	77	effectiveness	effectiveness	NOUN
easat-6230	242	78	-	-	PUNCT
easat-6230	242	79	>	>	X
easat-6230	242	80	fraud	fraud	NOUN
easat-6230	242	81	prevention	prevention	NOUN
easat-6230	242	82	0.48	0.48	NUM
easat-6230	242	83	<	<	X
easat-6230	242	84	0.01	0.01	NUM
easat-6230	242	85	5.7	5.7	NUM
easat-6230	242	86	.	.	PUNCT
easat-6230	243	1	mediation	mediation	NOUN
easat-6230	243	2	analysis	analysis	NOUN
easat-6230	243	3	mediation	mediation	NOUN
easat-6230	243	4	analysis	analysis	NOUN
easat-6230	243	5	was	be	AUX
easat-6230	243	6	conducted	conduct	VERB
easat-6230	243	7	to	to	PART
easat-6230	243	8	evaluate	evaluate	VERB
easat-6230	243	9	the	the	DET
easat-6230	243	10	indirect	indirect	ADJ
easat-6230	243	11	effects	effect	NOUN
easat-6230	243	12	of	of	ADP
easat-6230	243	13	five	five	NUM
easat-6230	243	14	organizational	organizational	ADJ
easat-6230	243	15	factors	factor	NOUN
easat-6230	243	16	—	—	PUNCT
easat-6230	243	17	internal	internal	ADJ
easat-6230	243	18	auditor	auditor	NOUN
easat-6230	243	19	competence	competence	NOUN
easat-6230	243	20	(	(	PUNCT
easat-6230	243	21	iac	iac	NOUN
easat-6230	243	22	)	)	PUNCT
easat-6230	243	23	,	,	PUNCT
easat-6230	243	24	internal	internal	ADJ
easat-6230	243	25	auditor	auditor	NOUN
easat-6230	243	26	independence	independence	NOUN
easat-6230	243	27	(	(	PUNCT
easat-6230	243	28	iai	iai	NOUN
easat-6230	243	29	)	)	PUNCT
easat-6230	243	30	,	,	PUNCT
easat-6230	243	31	information	information	NOUN
easat-6230	243	32	technology	technology	NOUN
easat-6230	243	33	(	(	PUNCT
easat-6230	243	34	it	it	PRON
easat-6230	243	35	)	)	PUNCT
easat-6230	243	36	,	,	PUNCT
easat-6230	243	37	managerial	managerial	ADJ
easat-6230	243	38	support	support	NOUN
easat-6230	243	39	(	(	PUNCT
easat-6230	243	40	ms	ms	NOUN
easat-6230	243	41	)	)	PUNCT
easat-6230	243	42	,	,	PUNCT
easat-6230	243	43	and	and	CCONJ
easat-6230	243	44	the	the	DET
easat-6230	243	45	relationship	relationship	NOUN
easat-6230	243	46	between	between	ADP
easat-6230	243	47	internal	internal	ADJ
easat-6230	243	48	and	and	CCONJ
easat-6230	243	49	external	external	ADJ
easat-6230	243	50	audits	audits	NOUN
easat-6230	243	51	(	(	PUNCT
easat-6230	243	52	iaea)—on	iaea)—on	X
easat-6230	243	53	fraud	fraud	NOUN
easat-6230	243	54	prevention	prevention	NOUN
easat-6230	243	55	(	(	PUNCT
easat-6230	243	56	fp	fp	X
easat-6230	243	57	)	)	PUNCT
easat-6230	243	58	through	through	ADP
easat-6230	243	59	the	the	DET
easat-6230	243	60	mediating	mediate	VERB
easat-6230	243	61	variable	variable	ADJ
easat-6230	243	62	internal	internal	ADJ
easat-6230	243	63	audit	audit	NOUN
easat-6230	243	64	effectiveness	effectiveness	NOUN
easat-6230	243	65	(	(	PUNCT
easat-6230	243	66	iae	iae	NOUN
easat-6230	243	67	)	)	PUNCT
easat-6230	243	68	.	.	PUNCT
easat-6230	244	1	the	the	DET
easat-6230	244	2	results	result	NOUN
easat-6230	244	3	,	,	PUNCT
easat-6230	244	4	presented	present	VERB
easat-6230	244	5	in	in	ADP
easat-6230	244	6	table	table	NOUN
easat-6230	244	7	8	8	NUM
easat-6230	244	8	,	,	PUNCT
easat-6230	244	9	indicate	indicate	VERB
easat-6230	244	10	that	that	SCONJ
easat-6230	244	11	all	all	DET
easat-6230	244	12	five	five	NUM
easat-6230	244	13	independent	independent	ADJ
easat-6230	244	14	variables	variable	NOUN
easat-6230	244	15	had	have	VERB
easat-6230	244	16	significant	significant	ADJ
easat-6230	244	17	indirect	indirect	ADJ
easat-6230	244	18	effects	effect	NOUN
easat-6230	244	19	on	on	ADP
easat-6230	244	20	fraud	fraud	NOUN
easat-6230	244	21	prevention	prevention	NOUN
easat-6230	244	22	through	through	ADP
easat-6230	244	23	iae	iae	NOUN
easat-6230	244	24	.	.	PUNCT
easat-6230	245	1	the	the	DET
easat-6230	245	2	bootstrapping	bootstrappe	VERB
easat-6230	245	3	method	method	NOUN
easat-6230	245	4	with	with	ADP
easat-6230	245	5	5,000	5,000	NUM
easat-6230	245	6	resamples	resample	NOUN
easat-6230	245	7	confirmed	confirm	VERB
easat-6230	245	8	these	these	DET
easat-6230	245	9	effects	effect	NOUN
easat-6230	245	10	,	,	PUNCT
easat-6230	245	11	with	with	ADP
easat-6230	245	12	confidence	confidence	NOUN
easat-6230	245	13	intervals	interval	NOUN
easat-6230	245	14	not	not	PART
easat-6230	245	15	containing	contain	VERB
easat-6230	245	16	zero	zero	NUM
easat-6230	245	17	,	,	PUNCT
easat-6230	245	18	thus	thus	ADV
easat-6230	245	19	supporting	support	VERB
easat-6230	245	20	the	the	DET
easat-6230	245	21	mediation	mediation	NOUN
easat-6230	245	22	hypothesis	hypothesis	NOUN
easat-6230	245	23	.	.	PUNCT
easat-6230	246	1	internal	internal	ADJ
easat-6230	246	2	auditor	auditor	NOUN
easat-6230	246	3	competence	competence	NOUN
easat-6230	246	4	(	(	PUNCT
easat-6230	246	5	iac	iac	NOUN
easat-6230	246	6	)	)	PUNCT
easat-6230	246	7	had	have	VERB
easat-6230	246	8	an	an	DET
easat-6230	246	9	indirect	indirect	ADJ
easat-6230	246	10	effect	effect	NOUN
easat-6230	246	11	on	on	ADP
easat-6230	246	12	fp	fp	NOUN
easat-6230	246	13	through	through	ADP
easat-6230	246	14	iae	iae	NOUN
easat-6230	246	15	(	(	PUNCT
easat-6230	246	16	β	β	X
easat-6230	246	17	=	=	SYM
easat-6230	246	18	0.20	0.20	NUM
easat-6230	246	19	)	)	PUNCT
easat-6230	246	20	.	.	PUNCT
easat-6230	247	1	internal	internal	ADJ
easat-6230	247	2	auditor	auditor	NOUN
easat-6230	247	3	independence	independence	NOUN
easat-6230	247	4	(	(	PUNCT
easat-6230	247	5	iai	iai	NOUN
easat-6230	247	6	)	)	PUNCT
easat-6230	247	7	showed	show	VERB
easat-6230	247	8	an	an	DET
easat-6230	247	9	indirect	indirect	ADJ
easat-6230	247	10	effect	effect	NOUN
easat-6230	247	11	on	on	ADP
easat-6230	247	12	fp	fp	X
easat-6230	247	13	(	(	PUNCT
easat-6230	247	14	β	β	X
easat-6230	247	15	=	=	PUNCT
easat-6230	247	16	0.15	0.15	NUM
easat-6230	247	17	)	)	PUNCT
easat-6230	247	18	.	.	PUNCT
easat-6230	248	1	information	information	NOUN
easat-6230	248	2	technology	technology	NOUN
easat-6230	248	3	(	(	PUNCT
easat-6230	248	4	it	it	PRON
easat-6230	248	5	)	)	PUNCT
easat-6230	248	6	had	have	VERB
easat-6230	248	7	a	a	DET
easat-6230	248	8	significant	significant	ADJ
easat-6230	248	9	indirect	indirect	ADJ
easat-6230	248	10	effect	effect	NOUN
easat-6230	248	11	on	on	ADP
easat-6230	248	12	fp	fp	X
easat-6230	248	13	(	(	PUNCT
easat-6230	248	14	β	β	X
easat-6230	248	15	=	=	SYM
easat-6230	248	16	0.18	0.18	NUM
easat-6230	248	17	)	)	PUNCT
easat-6230	248	18	.	.	PUNCT
easat-6230	249	1	managerial	managerial	ADJ
easat-6230	249	2	support	support	NOUN
easat-6230	249	3	(	(	PUNCT
easat-6230	249	4	ms	ms	NOUN
easat-6230	249	5	)	)	PUNCT
easat-6230	249	6	,	,	PUNCT
easat-6230	249	7	although	although	SCONJ
easat-6230	249	8	showing	show	VERB
easat-6230	249	9	no	no	DET
easat-6230	249	10	direct	direct	ADJ
easat-6230	249	11	1262	1262	NUM
easat-6230	249	12	edelweiss	edelweiss	PROPN
easat-6230	249	13	applied	apply	VERB
easat-6230	249	14	science	science	NOUN
easat-6230	249	15	and	and	CCONJ
easat-6230	249	16	technology	technology	NOUN
easat-6230	249	17	issn	issn	PROPN
easat-6230	249	18	:	:	PUNCT
easat-6230	249	19	2576	2576	NUM
easat-6230	249	20	-	-	SYM
easat-6230	249	21	8484	8484	NUM
easat-6230	249	22	vol	vol	NOUN
easat-6230	249	23	.	.	PROPN
easat-6230	249	24	9	9	NUM
easat-6230	249	25	,	,	PUNCT
easat-6230	249	26	no	no	INTJ
easat-6230	249	27	.	.	NOUN
easat-6230	249	28	4	4	NUM
easat-6230	249	29	:	:	SYM
easat-6230	249	30	1252	1252	NUM
easat-6230	249	31	-	-	SYM
easat-6230	249	32	1264	1264	NUM
easat-6230	249	33	,	,	PUNCT
easat-6230	249	34	2025	2025	NUM
easat-6230	249	35	doi	doi	NOUN
easat-6230	249	36	:	:	PUNCT
easat-6230	249	37	10.55214/25768484.v9i4.6230	10.55214/25768484.v9i4.6230	NUM
easat-6230	249	38	©	©	PROPN
easat-6230	249	39	2025	2025	NUM
easat-6230	249	40	by	by	ADP
easat-6230	249	41	the	the	DET
easat-6230	249	42	author	author	NOUN
easat-6230	249	43	;	;	PUNCT
easat-6230	249	44	licensee	licensee	PROPN
easat-6230	249	45	learning	learn	VERB
easat-6230	249	46	gate	gate	NOUN
easat-6230	249	47	effect	effect	NOUN
easat-6230	249	48	in	in	ADP
easat-6230	249	49	the	the	DET
easat-6230	249	50	model	model	NOUN
easat-6230	249	51	,	,	PUNCT
easat-6230	249	52	still	still	ADV
easat-6230	249	53	exhibited	exhibit	VERB
easat-6230	249	54	a	a	DET
easat-6230	249	55	significant	significant	ADJ
easat-6230	249	56	indirect	indirect	ADJ
easat-6230	249	57	effect	effect	NOUN
easat-6230	249	58	on	on	ADP
easat-6230	249	59	fp	fp	X
easat-6230	249	60	(	(	PUNCT
easat-6230	249	61	β	β	X
easat-6230	249	62	=	=	NOUN
easat-6230	249	63	0.07	0.07	NUM
easat-6230	249	64	)	)	PUNCT
easat-6230	249	65	.	.	PUNCT
easat-6230	250	1	internal	internal	ADJ
easat-6230	250	2	-	-	PUNCT
easat-6230	250	3	external	external	ADJ
easat-6230	250	4	audit	audit	NOUN
easat-6230	250	5	relationship	relationship	NOUN
easat-6230	250	6	(	(	PUNCT
easat-6230	250	7	iaea	iaea	NOUN
easat-6230	250	8	)	)	PUNCT
easat-6230	250	9	exhibited	exhibit	VERB
easat-6230	250	10	an	an	DET
easat-6230	250	11	indirect	indirect	ADJ
easat-6230	250	12	effect	effect	NOUN
easat-6230	250	13	on	on	ADP
easat-6230	250	14	fp	fp	X
easat-6230	250	15	(	(	PUNCT
easat-6230	250	16	β	β	X
easat-6230	250	17	=	=	NOUN
easat-6230	250	18	0.14	0.14	NUM
easat-6230	250	19	)	)	PUNCT
easat-6230	250	20	.	.	PUNCT
easat-6230	251	1	these	these	DET
easat-6230	251	2	findings	finding	NOUN
easat-6230	251	3	suggest	suggest	VERB
easat-6230	251	4	that	that	SCONJ
easat-6230	251	5	iae	iae	NOUN
easat-6230	251	6	fully	fully	ADV
easat-6230	251	7	mediates	mediate	VERB
easat-6230	251	8	the	the	DET
easat-6230	251	9	relationship	relationship	NOUN
easat-6230	251	10	between	between	ADP
easat-6230	251	11	the	the	DET
easat-6230	251	12	organizational	organizational	ADJ
easat-6230	251	13	factors	factor	NOUN
easat-6230	251	14	and	and	CCONJ
easat-6230	251	15	fraud	fraud	NOUN
easat-6230	251	16	prevention	prevention	NOUN
easat-6230	251	17	,	,	PUNCT
easat-6230	251	18	confirming	confirm	VERB
easat-6230	251	19	the	the	DET
easat-6230	251	20	proposed	propose	VERB
easat-6230	251	21	mediation	mediation	NOUN
easat-6230	251	22	model	model	NOUN
easat-6230	251	23	.	.	PUNCT
easat-6230	252	1	table	table	NOUN
easat-6230	252	2	8	8	NUM
easat-6230	252	3	.	.	PUNCT
easat-6230	253	1	indirect	indirect	ADJ
easat-6230	253	2	and	and	CCONJ
easat-6230	253	3	total	total	ADJ
easat-6230	253	4	effects	effect	NOUN
easat-6230	253	5	through	through	ADP
easat-6230	253	6	the	the	DET
easat-6230	253	7	mediating	mediate	VERB
easat-6230	253	8	variable	variable	ADJ
easat-6230	253	9	latent	latent	NOUN
easat-6230	253	10	variable	variable	ADJ
easat-6230	253	11	indirect	indirect	ADJ
easat-6230	253	12	effect	effect	NOUN
easat-6230	253	13	through	through	ADP
easat-6230	253	14	internal	internal	ADJ
easat-6230	253	15	audit	audit	NOUN
easat-6230	253	16	effectiveness	effectiveness	NOUN
easat-6230	253	17	total	total	ADJ
easat-6230	253	18	effect	effect	NOUN
easat-6230	253	19	internal	internal	ADJ
easat-6230	253	20	auditor	auditor	NOUN
easat-6230	253	21	competence	competence	NOUN
easat-6230	253	22	0.20	0.20	NUM
easat-6230	253	23	0.20	0.20	NUM
easat-6230	253	24	internal	internal	ADJ
easat-6230	253	25	auditor	auditor	NOUN
easat-6230	253	26	independence	independence	NOUN
easat-6230	253	27	0.15	0.15	NUM
easat-6230	253	28	0.15	0.15	NUM
easat-6230	253	29	it	it	PRON
easat-6230	253	30	0.18	0.18	NUM
easat-6230	253	31	0.18	0.18	NUM
easat-6230	253	32	management	management	NOUN
easat-6230	253	33	support	support	NOUN
easat-6230	253	34	0.07	0.07	NUM
easat-6230	253	35	0.07	0.07	NUM
easat-6230	254	1	the	the	DET
easat-6230	254	2	relationship	relationship	NOUN
easat-6230	254	3	between	between	ADP
easat-6230	254	4	internal	internal	ADJ
easat-6230	254	5	audit	audit	NOUN
easat-6230	254	6	and	and	CCONJ
easat-6230	254	7	external	external	ADJ
easat-6230	254	8	audit	audit	NOUN
easat-6230	254	9	0.14	0.14	NUM
easat-6230	254	10	0.14	0.14	NUM
easat-6230	254	11	5.8	5.8	NUM
easat-6230	254	12	.	.	PUNCT
easat-6230	255	1	hypothesis	hypothesis	NOUN
easat-6230	255	2	testing	testing	NOUN
easat-6230	255	3	results	result	VERB
easat-6230	255	4	the	the	DET
easat-6230	255	5	results	result	NOUN
easat-6230	255	6	of	of	ADP
easat-6230	255	7	hypothesis	hypothesis	NOUN
easat-6230	255	8	testing	testing	NOUN
easat-6230	255	9	are	be	AUX
easat-6230	255	10	summarized	summarize	VERB
easat-6230	255	11	in	in	ADP
easat-6230	255	12	table	table	NOUN
easat-6230	255	13	9	9	NUM
easat-6230	255	14	,	,	PUNCT
easat-6230	255	15	which	which	PRON
easat-6230	255	16	presents	present	VERB
easat-6230	255	17	the	the	DET
easat-6230	255	18	path	path	NOUN
easat-6230	255	19	coefficients	coefficient	NOUN
easat-6230	255	20	(	(	PUNCT
easat-6230	255	21	β	β	NOUN
easat-6230	255	22	)	)	PUNCT
easat-6230	255	23	and	and	CCONJ
easat-6230	255	24	their	their	PRON
easat-6230	255	25	associated	associate	VERB
easat-6230	255	26	p	p	NOUN
easat-6230	255	27	-	-	PUNCT
easat-6230	255	28	values	value	NOUN
easat-6230	255	29	.	.	PUNCT
easat-6230	256	1	h1	h1	PROPN
easat-6230	256	2	,	,	PUNCT
easat-6230	256	3	h2	h2	PROPN
easat-6230	256	4	,	,	PUNCT
easat-6230	256	5	h3	h3	NOUN
easat-6230	256	6	,	,	PUNCT
easat-6230	256	7	h5	h5	NOUN
easat-6230	256	8	,	,	PUNCT
easat-6230	256	9	and	and	CCONJ
easat-6230	256	10	h6	h6	PROPN
easat-6230	256	11	were	be	AUX
easat-6230	256	12	supported	support	VERB
easat-6230	256	13	,	,	PUNCT
easat-6230	256	14	indicating	indicate	VERB
easat-6230	256	15	that	that	SCONJ
easat-6230	256	16	internal	internal	ADJ
easat-6230	256	17	auditor	auditor	NOUN
easat-6230	256	18	competence	competence	NOUN
easat-6230	256	19	,	,	PUNCT
easat-6230	256	20	internal	internal	ADJ
easat-6230	256	21	auditor	auditor	NOUN
easat-6230	256	22	independence	independence	NOUN
easat-6230	256	23	,	,	PUNCT
easat-6230	256	24	information	information	NOUN
easat-6230	256	25	technology	technology	NOUN
easat-6230	256	26	,	,	PUNCT
easat-6230	256	27	internal	internal	ADJ
easat-6230	256	28	-	-	PUNCT
easat-6230	256	29	external	external	ADJ
easat-6230	256	30	audit	audit	NOUN
easat-6230	256	31	collaboration	collaboration	NOUN
easat-6230	256	32	,	,	PUNCT
easat-6230	256	33	and	and	CCONJ
easat-6230	256	34	internal	internal	ADJ
easat-6230	256	35	audit	audit	NOUN
easat-6230	256	36	effectiveness	effectiveness	NOUN
easat-6230	256	37	significantly	significantly	ADV
easat-6230	256	38	contribute	contribute	VERB
easat-6230	256	39	to	to	ADP
easat-6230	256	40	fraud	fraud	NOUN
easat-6230	256	41	prevention	prevention	NOUN
easat-6230	256	42	.	.	PUNCT
easat-6230	257	1	these	these	DET
easat-6230	257	2	hypotheses	hypothesis	NOUN
easat-6230	257	3	demonstrate	demonstrate	VERB
easat-6230	257	4	the	the	DET
easat-6230	257	5	critical	critical	ADJ
easat-6230	257	6	role	role	NOUN
easat-6230	257	7	of	of	ADP
easat-6230	257	8	internal	internal	ADJ
easat-6230	257	9	audit	audit	NOUN
easat-6230	257	10	effectiveness	effectiveness	NOUN
easat-6230	257	11	in	in	ADP
easat-6230	257	12	mitigating	mitigate	VERB
easat-6230	257	13	fraud	fraud	NOUN
easat-6230	257	14	risk	risk	NOUN
easat-6230	257	15	.	.	PUNCT
easat-6230	258	1	h7	h7	PROPN
easat-6230	258	2	,	,	PUNCT
easat-6230	258	3	h8	h8	PROPN
easat-6230	258	4	,	,	PUNCT
easat-6230	258	5	h9	h9	NOUN
easat-6230	258	6	,	,	PUNCT
easat-6230	258	7	and	and	CCONJ
easat-6230	258	8	h11	h11	PROPN
easat-6230	258	9	were	be	AUX
easat-6230	258	10	also	also	ADV
easat-6230	258	11	supported	support	VERB
easat-6230	258	12	,	,	PUNCT
easat-6230	258	13	showing	show	VERB
easat-6230	258	14	that	that	SCONJ
easat-6230	258	15	the	the	DET
easat-6230	258	16	indirect	indirect	ADJ
easat-6230	258	17	effects	effect	NOUN
easat-6230	258	18	of	of	ADP
easat-6230	258	19	these	these	DET
easat-6230	258	20	factors	factor	NOUN
easat-6230	258	21	on	on	ADP
easat-6230	258	22	fraud	fraud	NOUN
easat-6230	258	23	prevention	prevention	NOUN
easat-6230	258	24	through	through	ADP
easat-6230	258	25	internal	internal	ADJ
easat-6230	258	26	audit	audit	NOUN
easat-6230	258	27	effectiveness	effectiveness	NOUN
easat-6230	258	28	are	be	AUX
easat-6230	258	29	significant	significant	ADJ
easat-6230	258	30	.	.	PUNCT
easat-6230	259	1	however	however	ADV
easat-6230	259	2	,	,	PUNCT
easat-6230	259	3	h4	h4	PROPN
easat-6230	259	4	and	and	CCONJ
easat-6230	259	5	h10	h10	NOUN
easat-6230	259	6	were	be	AUX
easat-6230	259	7	rejected	reject	VERB
easat-6230	259	8	,	,	PUNCT
easat-6230	259	9	meaning	mean	VERB
easat-6230	259	10	managerial	managerial	ADJ
easat-6230	259	11	support	support	NOUN
easat-6230	259	12	does	do	AUX
easat-6230	259	13	not	not	PART
easat-6230	259	14	have	have	VERB
easat-6230	259	15	a	a	DET
easat-6230	259	16	direct	direct	ADJ
easat-6230	259	17	effect	effect	NOUN
easat-6230	259	18	on	on	ADP
easat-6230	259	19	internal	internal	ADJ
easat-6230	259	20	audit	audit	NOUN
easat-6230	259	21	effectiveness	effectiveness	NOUN
easat-6230	259	22	or	or	CCONJ
easat-6230	259	23	fraud	fraud	NOUN
easat-6230	259	24	prevention	prevention	NOUN
easat-6230	259	25	.	.	PUNCT
easat-6230	260	1	this	this	PRON
easat-6230	260	2	suggests	suggest	VERB
easat-6230	260	3	that	that	SCONJ
easat-6230	260	4	while	while	SCONJ
easat-6230	260	5	managerial	managerial	ADJ
easat-6230	260	6	support	support	NOUN
easat-6230	260	7	is	be	AUX
easat-6230	260	8	important	important	ADJ
easat-6230	260	9	for	for	ADP
easat-6230	260	10	overall	overall	ADJ
easat-6230	260	11	organizational	organizational	ADJ
easat-6230	260	12	functioning	functioning	NOUN
easat-6230	260	13	,	,	PUNCT
easat-6230	260	14	its	its	PRON
easat-6230	260	15	direct	direct	ADJ
easat-6230	260	16	influence	influence	NOUN
easat-6230	260	17	on	on	ADP
easat-6230	260	18	audit	audit	NOUN
easat-6230	260	19	outcomes	outcome	NOUN
easat-6230	260	20	and	and	CCONJ
easat-6230	260	21	fraud	fraud	NOUN
easat-6230	260	22	prevention	prevention	NOUN
easat-6230	260	23	may	may	AUX
easat-6230	260	24	be	be	AUX
easat-6230	260	25	limited	limit	VERB
easat-6230	260	26	.	.	PUNCT
easat-6230	261	1	the	the	DET
easat-6230	261	2	mediation	mediation	NOUN
easat-6230	261	3	analysis	analysis	NOUN
easat-6230	261	4	confirmed	confirm	VERB
easat-6230	261	5	that	that	SCONJ
easat-6230	261	6	iae	iae	NOUN
easat-6230	261	7	fully	fully	ADV
easat-6230	261	8	mediates	mediate	VERB
easat-6230	261	9	the	the	DET
easat-6230	261	10	relationship	relationship	NOUN
easat-6230	261	11	between	between	ADP
easat-6230	261	12	the	the	DET
easat-6230	261	13	independent	independent	ADJ
easat-6230	261	14	variables	variable	NOUN
easat-6230	261	15	and	and	CCONJ
easat-6230	261	16	fraud	fraud	NOUN
easat-6230	261	17	prevention	prevention	NOUN
easat-6230	261	18	,	,	PUNCT
easat-6230	261	19	as	as	SCONJ
easat-6230	261	20	shown	show	VERB
easat-6230	261	21	in	in	ADP
easat-6230	261	22	table	table	NOUN
easat-6230	261	23	8	8	NUM
easat-6230	261	24	.	.	PUNCT
easat-6230	261	25	table	table	NOUN
easat-6230	261	26	9	9	NUM
easat-6230	261	27	.	.	PUNCT
easat-6230	261	28	results	result	NOUN
easat-6230	261	29	of	of	ADP
easat-6230	261	30	hypothesis	hypothesis	NOUN
easat-6230	261	31	testing	testing	NOUN
easat-6230	261	32	hypothesis	hypothesis	NOUN
easat-6230	261	33	relationship	relationship	NOUN
easat-6230	261	34	between	between	ADP
easat-6230	261	35	variables	variable	NOUN
easat-6230	261	36	path	path	NOUN
easat-6230	261	37	coefficient	coefficient	NOUN
easat-6230	261	38	(	(	PUNCT
easat-6230	261	39	β	β	NOUN
easat-6230	261	40	)	)	PUNCT
easat-6230	261	41	p	p	ADJ
easat-6230	261	42	-	-	PUNCT
easat-6230	261	43	value	value	NOUN
easat-6230	261	44	conclusion	conclusion	NOUN
easat-6230	261	45	h1	h1	VERB
easat-6230	261	46	internal	internal	ADJ
easat-6230	261	47	auditor	auditor	NOUN
easat-6230	261	48	competence	competence	NOUN
easat-6230	261	49	-	-	PUNCT
easat-6230	261	50	>	>	X
easat-6230	261	51	internal	internal	ADJ
easat-6230	261	52	audit	audit	NOUN
easat-6230	261	53	effectiveness	effectiveness	NOUN
easat-6230	261	54	0.42	0.42	NUM
easat-6230	261	55	<	<	SYM
easat-6230	261	56	0.01	0.01	NUM
easat-6230	261	57	accepted	accept	VERB
easat-6230	261	58	h2	h2	NOUN
easat-6230	261	59	internal	internal	ADJ
easat-6230	261	60	auditor	auditor	NOUN
easat-6230	261	61	independence	independence	NOUN
easat-6230	261	62	-	-	PUNCT
easat-6230	261	63	>	>	X
easat-6230	261	64	internal	internal	ADJ
easat-6230	261	65	audit	audit	NOUN
easat-6230	261	66	effectiveness	effectiveness	NOUN
easat-6230	261	67	0.31	0.31	NUM
easat-6230	261	68	<	<	SYM
easat-6230	261	69	0.01	0.01	NUM
easat-6230	261	70	accepted	accept	VERB
easat-6230	261	71	h3	h3	NOUN
easat-6230	261	72	it	it	PRON
easat-6230	261	73	-	-	PUNCT
easat-6230	261	74	>	>	X
easat-6230	261	75	internal	internal	ADJ
easat-6230	261	76	audit	audit	NOUN
easat-6230	261	77	effectiveness	effectiveness	NOUN
easat-6230	261	78	0.37	0.37	NUM
easat-6230	261	79	<	<	X
easat-6230	261	80	0.01	0.01	NUM
easat-6230	261	81	accepted	accept	VERB
easat-6230	261	82	h4	h4	PROPN
easat-6230	261	83	management	management	NOUN
easat-6230	261	84	support	support	NOUN
easat-6230	261	85	-	-	PUNCT
easat-6230	261	86	>	>	X
easat-6230	261	87	internal	internal	ADJ
easat-6230	261	88	audit	audit	NOUN
easat-6230	261	89	effectiveness	effectiveness	NOUN
easat-6230	261	90	0.12	0.12	NUM
easat-6230	261	91	>	>	SYM
easat-6230	261	92	0.05	0.05	NUM
easat-6230	261	93	rejected	reject	VERB
easat-6230	261	94	h5	h5	NOUN
easat-6230	261	95	the	the	DET
easat-6230	261	96	relationship	relationship	NOUN
easat-6230	261	97	between	between	ADP
easat-6230	261	98	internal	internal	ADJ
easat-6230	261	99	audit	audit	NOUN
easat-6230	261	100	and	and	CCONJ
easat-6230	261	101	external	external	ADJ
easat-6230	261	102	audit	audit	NOUN
easat-6230	261	103	-	-	PUNCT
easat-6230	261	104	>	>	X
easat-6230	261	105	internal	internal	ADJ
easat-6230	261	106	audit	audit	NOUN
easat-6230	261	107	effectiveness	effectiveness	NOUN
easat-6230	261	108	0.29	0.29	NUM
easat-6230	261	109	<	<	X
easat-6230	261	110	0.01	0.01	NUM
easat-6230	261	111	accepted	accept	VERB
easat-6230	261	112	h6	h6	PROPN
easat-6230	261	113	internal	internal	ADJ
easat-6230	261	114	audit	audit	NOUN
easat-6230	261	115	effectiveness	effectiveness	NOUN
easat-6230	261	116	-	-	PUNCT
easat-6230	261	117	>	>	X
easat-6230	261	118	fraud	fraud	NOUN
easat-6230	261	119	prevention	prevention	NOUN
easat-6230	261	120	0.48	0.48	NUM
easat-6230	261	121	<	<	X
easat-6230	261	122	0.01	0.01	NUM
easat-6230	261	123	accepted	accept	VERB
easat-6230	261	124	h7	h7	PROPN
easat-6230	261	125	internal	internal	ADJ
easat-6230	261	126	auditor	auditor	NOUN
easat-6230	261	127	competence	competence	NOUN
easat-6230	261	128	-	-	PUNCT
easat-6230	261	129	>	>	X
easat-6230	261	130	fraud	fraud	NOUN
easat-6230	261	131	prevention	prevention	NOUN
easat-6230	261	132	(	(	PUNCT
easat-6230	261	133	indirect	indirect	PROPN
easat-6230	261	134	)	)	PUNCT
easat-6230	261	135	0.20	0.20	NUM
easat-6230	261	136	n	n	CCONJ
easat-6230	261	137	/	/	SYM
easat-6230	261	138	a	a	DET
easat-6230	261	139	accepted	accept	VERB
easat-6230	261	140	h8	h8	PROPN
easat-6230	261	141	internal	internal	ADJ
easat-6230	261	142	auditor	auditor	NOUN
easat-6230	261	143	independence	independence	NOUN
easat-6230	261	144	-	-	PUNCT
easat-6230	261	145	>	>	X
easat-6230	261	146	fraud	fraud	NOUN
easat-6230	261	147	prevention	prevention	NOUN
easat-6230	261	148	(	(	PUNCT
easat-6230	261	149	indirect	indirect	PROPN
easat-6230	261	150	)	)	PUNCT
easat-6230	261	151	0.15	0.15	NUM
easat-6230	261	152	n	n	CCONJ
easat-6230	261	153	/	/	SYM
easat-6230	261	154	a	a	DET
easat-6230	261	155	accepted	accepted	ADJ
easat-6230	261	156	h9	h9	NOUN
easat-6230	261	157	it	it	PRON
easat-6230	261	158	-	-	PUNCT
easat-6230	261	159	>	>	X
easat-6230	261	160	fraud	fraud	NOUN
easat-6230	261	161	prevention	prevention	NOUN
easat-6230	261	162	(	(	PUNCT
easat-6230	261	163	indirect	indirect	PROPN
easat-6230	261	164	)	)	PUNCT
easat-6230	261	165	0.18	0.18	NUM
easat-6230	261	166	n	n	CCONJ
easat-6230	261	167	/	/	SYM
easat-6230	261	168	a	a	DET
easat-6230	261	169	accepted	accept	VERB
easat-6230	261	170	h10	h10	NOUN
easat-6230	261	171	management	management	NOUN
easat-6230	261	172	support	support	NOUN
easat-6230	261	173	-	-	PUNCT
easat-6230	261	174	>	>	X
easat-6230	261	175	fraud	fraud	NOUN
easat-6230	261	176	prevention	prevention	NOUN
easat-6230	261	177	(	(	PUNCT
easat-6230	261	178	indirect	indirect	PROPN
easat-6230	261	179	)	)	PUNCT
easat-6230	261	180	0.07	0.07	NUM
easat-6230	261	181	n	n	CCONJ
easat-6230	261	182	/	/	SYM
easat-6230	261	183	a	a	DET
easat-6230	261	184	rejected	reject	VERB
easat-6230	261	185	h11	h11	NOUN
easat-6230	261	186	the	the	DET
easat-6230	261	187	relationship	relationship	NOUN
easat-6230	261	188	between	between	ADP
easat-6230	261	189	internal	internal	ADJ
easat-6230	261	190	audit	audit	NOUN
easat-6230	261	191	and	and	CCONJ
easat-6230	261	192	external	external	ADJ
easat-6230	261	193	audit	audit	NOUN
easat-6230	261	194	-	-	PUNCT
easat-6230	261	195	>	>	X
easat-6230	261	196	fraud	fraud	NOUN
easat-6230	261	197	prevention	prevention	NOUN
easat-6230	261	198	(	(	PUNCT
easat-6230	261	199	indirect	indirect	PROPN
easat-6230	261	200	)	)	PUNCT
easat-6230	261	201	0.14	0.14	NUM
easat-6230	261	202	n	n	CCONJ
easat-6230	261	203	/	/	SYM
easat-6230	261	204	a	a	DET
easat-6230	261	205	accepted	accept	VERB
easat-6230	261	206	1263	1263	NUM
easat-6230	261	207	edelweiss	edelweiss	PROPN
easat-6230	261	208	applied	apply	VERB
easat-6230	261	209	science	science	NOUN
easat-6230	261	210	and	and	CCONJ
easat-6230	261	211	technology	technology	NOUN
easat-6230	261	212	issn	issn	PROPN
easat-6230	261	213	:	:	PUNCT
easat-6230	261	214	2576	2576	NUM
easat-6230	261	215	-	-	SYM
easat-6230	261	216	8484	8484	NUM
easat-6230	261	217	vol	vol	NOUN
easat-6230	261	218	.	.	PROPN
easat-6230	262	1	9	9	NUM
easat-6230	262	2	,	,	PUNCT
easat-6230	262	3	no	no	INTJ
easat-6230	262	4	.	.	NOUN
easat-6230	262	5	4	4	NUM
easat-6230	262	6	:	:	SYM
easat-6230	262	7	1252	1252	NUM
easat-6230	262	8	-	-	SYM
easat-6230	262	9	1264	1264	NUM
easat-6230	262	10	,	,	PUNCT
easat-6230	262	11	2025	2025	NUM
easat-6230	262	12	doi	doi	NOUN
easat-6230	262	13	:	:	PUNCT
easat-6230	262	14	10.55214/25768484.v9i4.6230	10.55214/25768484.v9i4.6230	NUM
easat-6230	262	15	©	©	PROPN
easat-6230	262	16	2025	2025	NUM
easat-6230	262	17	by	by	ADP
easat-6230	262	18	the	the	DET
easat-6230	262	19	author	author	NOUN
easat-6230	262	20	;	;	PUNCT
easat-6230	262	21	licensee	licensee	PROPN
easat-6230	262	22	learning	learning	NOUN
easat-6230	262	23	gate	gate	NOUN
easat-6230	262	24	6	6	NUM
easat-6230	262	25	.	.	PUNCT
easat-6230	263	1	discussion	discussion	NOUN
easat-6230	263	2	this	this	DET
easat-6230	263	3	study	study	NOUN
easat-6230	263	4	confirms	confirm	VERB
easat-6230	263	5	the	the	DET
easat-6230	263	6	central	central	ADJ
easat-6230	263	7	role	role	NOUN
easat-6230	263	8	of	of	ADP
easat-6230	263	9	internal	internal	ADJ
easat-6230	263	10	audit	audit	NOUN
easat-6230	263	11	effectiveness	effectiveness	NOUN
easat-6230	263	12	(	(	PUNCT
easat-6230	263	13	iae	iae	NOUN
easat-6230	263	14	)	)	PUNCT
easat-6230	263	15	in	in	ADP
easat-6230	263	16	fraud	fraud	NOUN
easat-6230	263	17	prevention	prevention	NOUN
easat-6230	263	18	.	.	PUNCT
easat-6230	264	1	hypotheses	hypothesis	NOUN
easat-6230	264	2	h1	h1	PROPN
easat-6230	264	3	,	,	PUNCT
easat-6230	264	4	h2	h2	PROPN
easat-6230	264	5	,	,	PUNCT
easat-6230	264	6	h3	h3	NOUN
easat-6230	264	7	,	,	PUNCT
easat-6230	264	8	h5	h5	NOUN
easat-6230	264	9	,	,	PUNCT
easat-6230	264	10	and	and	CCONJ
easat-6230	264	11	h6	h6	PROPN
easat-6230	264	12	were	be	AUX
easat-6230	264	13	supported	support	VERB
easat-6230	264	14	,	,	PUNCT
easat-6230	264	15	indicating	indicate	VERB
easat-6230	264	16	that	that	SCONJ
easat-6230	264	17	internal	internal	ADJ
easat-6230	264	18	auditor	auditor	NOUN
easat-6230	264	19	competence	competence	NOUN
easat-6230	264	20	(	(	PUNCT
easat-6230	264	21	iac	iac	NOUN
easat-6230	264	22	)	)	PUNCT
easat-6230	264	23	,	,	PUNCT
easat-6230	264	24	independence	independence	NOUN
easat-6230	264	25	(	(	PUNCT
easat-6230	264	26	iai	iai	NOUN
easat-6230	264	27	)	)	PUNCT
easat-6230	264	28	,	,	PUNCT
easat-6230	264	29	information	information	NOUN
easat-6230	264	30	technology	technology	NOUN
easat-6230	264	31	(	(	PUNCT
easat-6230	264	32	it	it	PRON
easat-6230	264	33	)	)	PUNCT
easat-6230	264	34	,	,	PUNCT
easat-6230	264	35	and	and	CCONJ
easat-6230	264	36	internal	internal	ADJ
easat-6230	264	37	–	–	PUNCT
easat-6230	264	38	external	external	ADJ
easat-6230	264	39	audit	audit	NOUN
easat-6230	264	40	collaboration	collaboration	NOUN
easat-6230	264	41	(	(	PUNCT
easat-6230	264	42	iaea	iaea	NOUN
easat-6230	264	43	)	)	PUNCT
easat-6230	264	44	significantly	significantly	ADV
easat-6230	264	45	enhances	enhance	VERB
easat-6230	264	46	iae	iae	NOUN
easat-6230	264	47	,	,	PUNCT
easat-6230	264	48	thereby	thereby	ADV
easat-6230	264	49	reducing	reduce	VERB
easat-6230	264	50	fraud	fraud	NOUN
easat-6230	264	51	risk	risk	NOUN
easat-6230	264	52	.	.	PUNCT
easat-6230	265	1	these	these	DET
easat-6230	265	2	results	result	NOUN
easat-6230	265	3	align	align	VERB
easat-6230	265	4	with	with	ADP
easat-6230	265	5	previous	previous	ADJ
easat-6230	265	6	findings	finding	NOUN
easat-6230	265	7	highlighting	highlight	VERB
easat-6230	265	8	the	the	DET
easat-6230	265	9	impact	impact	NOUN
easat-6230	265	10	of	of	ADP
easat-6230	265	11	competence	competence	NOUN
easat-6230	265	12	,	,	PUNCT
easat-6230	265	13	independence	independence	NOUN
easat-6230	265	14	,	,	PUNCT
easat-6230	265	15	and	and	CCONJ
easat-6230	265	16	collaboration	collaboration	NOUN
easat-6230	265	17	on	on	ADP
easat-6230	265	18	audit	audit	NOUN
easat-6230	265	19	effectiveness	effectiveness	NOUN
easat-6230	265	20	[	[	X
easat-6230	265	21	1	1	NUM
easat-6230	265	22	,	,	PUNCT
easat-6230	265	23	2	2	NUM
easat-6230	265	24	,	,	PUNCT
easat-6230	265	25	13	13	NUM
easat-6230	265	26	]	]	PUNCT
easat-6230	265	27	.	.	PUNCT
easat-6230	266	1	in	in	ADP
easat-6230	266	2	addition	addition	NOUN
easat-6230	266	3	,	,	PUNCT
easat-6230	266	4	h7	h7	PROPN
easat-6230	266	5	,	,	PUNCT
easat-6230	266	6	h8	h8	PROPN
easat-6230	266	7	,	,	PUNCT
easat-6230	266	8	h9	h9	NOUN
easat-6230	266	9	,	,	PUNCT
easat-6230	266	10	and	and	CCONJ
easat-6230	266	11	h11	h11	PROPN
easat-6230	266	12	were	be	AUX
easat-6230	266	13	validated	validate	VERB
easat-6230	266	14	,	,	PUNCT
easat-6230	266	15	demonstrating	demonstrate	VERB
easat-6230	266	16	that	that	SCONJ
easat-6230	266	17	these	these	DET
easat-6230	266	18	organizational	organizational	ADJ
easat-6230	266	19	factors	factor	NOUN
easat-6230	266	20	indirectly	indirectly	ADV
easat-6230	266	21	contribute	contribute	VERB
easat-6230	266	22	to	to	AUX
easat-6230	266	23	fraud	fraud	VERB
easat-6230	266	24	prevention	prevention	NOUN
easat-6230	266	25	through	through	ADP
easat-6230	266	26	iae	iae	NOUN
easat-6230	266	27	.	.	PUNCT
easat-6230	267	1	this	this	PRON
easat-6230	267	2	reinforces	reinforce	VERB
easat-6230	267	3	the	the	DET
easat-6230	267	4	mediating	mediate	VERB
easat-6230	267	5	role	role	NOUN
easat-6230	267	6	of	of	ADP
easat-6230	267	7	iae	iae	NOUN
easat-6230	267	8	in	in	ADP
easat-6230	267	9	translating	translate	VERB
easat-6230	267	10	internal	internal	ADJ
easat-6230	267	11	capabilities	capability	NOUN
easat-6230	267	12	into	into	ADP
easat-6230	267	13	tangible	tangible	ADJ
easat-6230	267	14	anti	anti	ADJ
easat-6230	267	15	-	-	ADJ
easat-6230	267	16	fraud	fraud	ADJ
easat-6230	267	17	outcomes	outcome	NOUN
easat-6230	267	18	—	—	PUNCT
easat-6230	267	19	a	a	DET
easat-6230	267	20	finding	finding	NOUN
easat-6230	267	21	consistent	consistent	ADJ
easat-6230	267	22	with	with	ADP
easat-6230	267	23	the	the	DET
easat-6230	267	24	study	study	NOUN
easat-6230	267	25	’s	’s	PART
easat-6230	267	26	theoretical	theoretical	ADJ
easat-6230	267	27	framework	framework	NOUN
easat-6230	267	28	.	.	PUNCT
easat-6230	268	1	however	however	ADV
easat-6230	268	2	,	,	PUNCT
easat-6230	268	3	h4	h4	PROPN
easat-6230	268	4	and	and	CCONJ
easat-6230	268	5	h10	h10	NOUN
easat-6230	268	6	were	be	AUX
easat-6230	268	7	not	not	PART
easat-6230	268	8	supported	support	VERB
easat-6230	268	9	.	.	PUNCT
easat-6230	269	1	managerial	managerial	ADJ
easat-6230	269	2	support	support	NOUN
easat-6230	269	3	(	(	PUNCT
easat-6230	269	4	ms	ms	NOUN
easat-6230	269	5	)	)	PUNCT
easat-6230	269	6	showed	show	VERB
easat-6230	269	7	no	no	DET
easat-6230	269	8	significant	significant	ADJ
easat-6230	269	9	direct	direct	ADJ
easat-6230	269	10	or	or	CCONJ
easat-6230	269	11	indirect	indirect	ADJ
easat-6230	269	12	effect	effect	NOUN
easat-6230	269	13	on	on	ADP
easat-6230	269	14	iae	iae	NOUN
easat-6230	269	15	or	or	CCONJ
easat-6230	269	16	fraud	fraud	NOUN
easat-6230	269	17	prevention	prevention	NOUN
easat-6230	269	18	.	.	PUNCT
easat-6230	270	1	this	this	PRON
easat-6230	270	2	contrasts	contrast	VERB
easat-6230	270	3	with	with	ADP
easat-6230	270	4	earlier	early	ADJ
easat-6230	270	5	research	research	NOUN
easat-6230	270	6	suggesting	suggest	VERB
easat-6230	270	7	that	that	SCONJ
easat-6230	270	8	managerial	managerial	ADJ
easat-6230	270	9	backing	backing	NOUN
easat-6230	270	10	is	be	AUX
easat-6230	270	11	essential	essential	ADJ
easat-6230	270	12	for	for	ADP
easat-6230	270	13	audit	audit	NOUN
easat-6230	270	14	success	success	NOUN
easat-6230	270	15	[	[	X
easat-6230	270	16	9	9	NUM
easat-6230	270	17	]	]	PUNCT
easat-6230	270	18	.	.	PUNCT
easat-6230	271	1	the	the	DET
easat-6230	271	2	current	current	ADJ
easat-6230	271	3	findings	finding	NOUN
easat-6230	271	4	imply	imply	VERB
easat-6230	271	5	that	that	SCONJ
easat-6230	271	6	while	while	SCONJ
easat-6230	271	7	support	support	NOUN
easat-6230	271	8	remains	remain	VERB
easat-6230	271	9	important	important	ADJ
easat-6230	271	10	contextually	contextually	ADV
easat-6230	271	11	,	,	PUNCT
easat-6230	271	12	it	it	PRON
easat-6230	271	13	may	may	AUX
easat-6230	271	14	not	not	PART
easat-6230	271	15	directly	directly	ADV
easat-6230	271	16	influence	influence	VERB
easat-6230	271	17	audit	audit	NOUN
easat-6230	271	18	performance	performance	NOUN
easat-6230	271	19	in	in	ADP
easat-6230	271	20	the	the	DET
easat-6230	271	21	vietnamese	vietnamese	ADJ
easat-6230	271	22	setting	set	VERB
easat-6230	271	23	.	.	PUNCT
easat-6230	272	1	empowerment	empowerment	NOUN
easat-6230	272	2	of	of	ADP
easat-6230	272	3	the	the	DET
easat-6230	272	4	audit	audit	NOUN
easat-6230	272	5	function	function	NOUN
easat-6230	272	6	,	,	PUNCT
easat-6230	272	7	rather	rather	ADV
easat-6230	272	8	than	than	ADP
easat-6230	272	9	passive	passive	ADJ
easat-6230	272	10	support	support	NOUN
easat-6230	272	11	,	,	PUNCT
easat-6230	272	12	may	may	AUX
easat-6230	272	13	be	be	AUX
easat-6230	272	14	more	more	ADV
easat-6230	272	15	critical	critical	ADJ
easat-6230	272	16	.	.	PUNCT
easat-6230	273	1	overall	overall	ADV
easat-6230	273	2	,	,	PUNCT
easat-6230	273	3	the	the	DET
easat-6230	273	4	results	result	NOUN
easat-6230	273	5	underscore	underscore	VERB
easat-6230	273	6	the	the	DET
easat-6230	273	7	value	value	NOUN
easat-6230	273	8	of	of	ADP
easat-6230	273	9	enhancing	enhance	VERB
easat-6230	273	10	audit	audit	NOUN
easat-6230	273	11	competence	competence	NOUN
easat-6230	273	12	,	,	PUNCT
easat-6230	273	13	fostering	foster	VERB
easat-6230	273	14	collaboration	collaboration	NOUN
easat-6230	273	15	with	with	ADP
easat-6230	273	16	external	external	ADJ
easat-6230	273	17	auditors	auditor	NOUN
easat-6230	273	18	,	,	PUNCT
easat-6230	273	19	and	and	CCONJ
easat-6230	273	20	adopting	adopt	VERB
easat-6230	273	21	it	it	PRON
easat-6230	273	22	to	to	PART
easat-6230	273	23	improve	improve	VERB
easat-6230	273	24	iae	iae	NOUN
easat-6230	273	25	and	and	CCONJ
easat-6230	273	26	mitigate	mitigate	VERB
easat-6230	273	27	fraud	fraud	NOUN
easat-6230	273	28	.	.	PUNCT
easat-6230	274	1	while	while	SCONJ
easat-6230	274	2	managerial	managerial	ADJ
easat-6230	274	3	support	support	NOUN
easat-6230	274	4	plays	play	VERB
easat-6230	274	5	a	a	DET
easat-6230	274	6	role	role	NOUN
easat-6230	274	7	in	in	ADP
easat-6230	274	8	shaping	shape	VERB
easat-6230	274	9	organizational	organizational	ADJ
easat-6230	274	10	culture	culture	NOUN
easat-6230	274	11	,	,	PUNCT
easat-6230	274	12	its	its	PRON
easat-6230	274	13	direct	direct	ADJ
easat-6230	274	14	effect	effect	NOUN
easat-6230	274	15	on	on	ADP
easat-6230	274	16	audit	audit	NOUN
easat-6230	274	17	outcomes	outcome	NOUN
easat-6230	274	18	may	may	AUX
easat-6230	274	19	be	be	AUX
easat-6230	274	20	more	more	ADV
easat-6230	274	21	limited	limited	ADJ
easat-6230	274	22	than	than	SCONJ
easat-6230	274	23	previously	previously	ADV
easat-6230	274	24	thought	think	VERB
easat-6230	274	25	.	.	PUNCT
easat-6230	275	1	7	7	X
easat-6230	275	2	.	.	X
easat-6230	275	3	conclusion	conclusion	NOUN
easat-6230	275	4	this	this	DET
easat-6230	275	5	study	study	NOUN
easat-6230	275	6	highlights	highlight	VERB
easat-6230	275	7	the	the	DET
easat-6230	275	8	critical	critical	ADJ
easat-6230	275	9	role	role	NOUN
easat-6230	275	10	of	of	ADP
easat-6230	275	11	internal	internal	ADJ
easat-6230	275	12	audit	audit	NOUN
easat-6230	275	13	effectiveness	effectiveness	NOUN
easat-6230	275	14	(	(	PUNCT
easat-6230	275	15	iae	iae	NOUN
easat-6230	275	16	)	)	PUNCT
easat-6230	275	17	in	in	ADP
easat-6230	275	18	preventing	prevent	VERB
easat-6230	275	19	fraud	fraud	NOUN
easat-6230	275	20	within	within	ADP
easat-6230	275	21	organizations	organization	NOUN
easat-6230	275	22	.	.	PUNCT
easat-6230	276	1	the	the	DET
easat-6230	276	2	results	result	NOUN
easat-6230	276	3	demonstrate	demonstrate	VERB
easat-6230	276	4	that	that	SCONJ
easat-6230	276	5	internal	internal	ADJ
easat-6230	276	6	auditor	auditor	NOUN
easat-6230	276	7	competence	competence	NOUN
easat-6230	276	8	,	,	PUNCT
easat-6230	276	9	internal	internal	ADJ
easat-6230	276	10	auditor	auditor	NOUN
easat-6230	276	11	independence	independence	NOUN
easat-6230	276	12	,	,	PUNCT
easat-6230	276	13	information	information	NOUN
easat-6230	276	14	technology	technology	NOUN
easat-6230	276	15	,	,	PUNCT
easat-6230	276	16	and	and	CCONJ
easat-6230	276	17	the	the	DET
easat-6230	276	18	relationship	relationship	NOUN
easat-6230	276	19	between	between	ADP
easat-6230	276	20	internal	internal	ADJ
easat-6230	276	21	and	and	CCONJ
easat-6230	276	22	external	external	ADJ
easat-6230	276	23	audits	audit	NOUN
easat-6230	276	24	significantly	significantly	ADV
easat-6230	276	25	contribute	contribute	VERB
easat-6230	276	26	to	to	ADP
easat-6230	276	27	iae	iae	NOUN
easat-6230	276	28	,	,	PUNCT
easat-6230	276	29	which	which	PRON
easat-6230	276	30	,	,	PUNCT
easat-6230	276	31	in	in	ADP
easat-6230	276	32	turn	turn	NOUN
easat-6230	276	33	,	,	PUNCT
easat-6230	276	34	mitigates	mitigate	VERB
easat-6230	276	35	fraud	fraud	NOUN
easat-6230	276	36	risks	risk	NOUN
easat-6230	276	37	.	.	PUNCT
easat-6230	277	1	the	the	DET
easat-6230	277	2	study	study	NOUN
easat-6230	277	3	also	also	ADV
easat-6230	277	4	confirms	confirm	VERB
easat-6230	277	5	the	the	DET
easat-6230	277	6	mediating	mediate	VERB
easat-6230	277	7	role	role	NOUN
easat-6230	277	8	of	of	ADP
easat-6230	277	9	iae	iae	NOUN
easat-6230	277	10	in	in	ADP
easat-6230	277	11	the	the	DET
easat-6230	277	12	relationship	relationship	NOUN
easat-6230	277	13	between	between	ADP
easat-6230	277	14	organizational	organizational	ADJ
easat-6230	277	15	factors	factor	NOUN
easat-6230	277	16	and	and	CCONJ
easat-6230	277	17	fraud	fraud	NOUN
easat-6230	277	18	prevention	prevention	NOUN
easat-6230	277	19	,	,	PUNCT
easat-6230	277	20	reinforcing	reinforce	VERB
easat-6230	277	21	the	the	DET
easat-6230	277	22	importance	importance	NOUN
easat-6230	277	23	of	of	ADP
easat-6230	277	24	strengthening	strengthen	VERB
easat-6230	277	25	internal	internal	ADJ
easat-6230	277	26	audit	audit	NOUN
easat-6230	277	27	functions	function	NOUN
easat-6230	277	28	for	for	ADP
easat-6230	277	29	better	well	ADJ
easat-6230	277	30	fraud	fraud	NOUN
easat-6230	277	31	control	control	NOUN
easat-6230	277	32	.	.	PUNCT
easat-6230	278	1	however	however	ADV
easat-6230	278	2	,	,	PUNCT
easat-6230	278	3	the	the	DET
easat-6230	278	4	study	study	NOUN
easat-6230	278	5	found	find	VERB
easat-6230	278	6	that	that	SCONJ
easat-6230	278	7	managerial	managerial	ADJ
easat-6230	278	8	support	support	NOUN
easat-6230	278	9	does	do	AUX
easat-6230	278	10	not	not	PART
easat-6230	278	11	directly	directly	ADV
easat-6230	278	12	influence	influence	VERB
easat-6230	278	13	iae	iae	NOUN
easat-6230	278	14	or	or	CCONJ
easat-6230	278	15	fraud	fraud	NOUN
easat-6230	278	16	prevention	prevention	NOUN
easat-6230	278	17	,	,	PUNCT
easat-6230	278	18	suggesting	suggest	VERB
easat-6230	278	19	that	that	SCONJ
easat-6230	278	20	while	while	SCONJ
easat-6230	278	21	managerial	managerial	ADJ
easat-6230	278	22	support	support	NOUN
easat-6230	278	23	remains	remain	VERB
easat-6230	278	24	essential	essential	ADJ
easat-6230	278	25	,	,	PUNCT
easat-6230	278	26	its	its	PRON
easat-6230	278	27	role	role	NOUN
easat-6230	278	28	in	in	ADP
easat-6230	278	29	improving	improve	VERB
easat-6230	278	30	audit	audit	NOUN
easat-6230	278	31	outcomes	outcome	NOUN
easat-6230	278	32	and	and	CCONJ
easat-6230	278	33	fraud	fraud	NOUN
easat-6230	278	34	prevention	prevention	NOUN
easat-6230	278	35	may	may	AUX
easat-6230	278	36	be	be	AUX
easat-6230	278	37	less	less	ADV
easat-6230	278	38	direct	direct	ADJ
easat-6230	278	39	than	than	SCONJ
easat-6230	278	40	previously	previously	ADV
easat-6230	278	41	assumed	assume	VERB
easat-6230	278	42	.	.	PUNCT
easat-6230	279	1	limitations	limitation	NOUN
easat-6230	279	2	of	of	ADP
easat-6230	279	3	this	this	DET
easat-6230	279	4	study	study	NOUN
easat-6230	279	5	include	include	VERB
easat-6230	279	6	its	its	PRON
easat-6230	279	7	cross	cross	ADJ
easat-6230	279	8	-	-	ADJ
easat-6230	279	9	sectional	sectional	ADJ
easat-6230	279	10	design	design	NOUN
easat-6230	279	11	and	and	CCONJ
easat-6230	279	12	focus	focus	VERB
easat-6230	279	13	on	on	ADP
easat-6230	279	14	vietnamese	vietnamese	ADJ
easat-6230	279	15	listed	list	VERB
easat-6230	279	16	companies	company	NOUN
easat-6230	279	17	,	,	PUNCT
easat-6230	279	18	which	which	PRON
easat-6230	279	19	may	may	AUX
easat-6230	279	20	limit	limit	VERB
easat-6230	279	21	the	the	DET
easat-6230	279	22	generalizability	generalizability	NOUN
easat-6230	279	23	of	of	ADP
easat-6230	279	24	the	the	DET
easat-6230	279	25	findings	finding	NOUN
easat-6230	279	26	.	.	PUNCT
easat-6230	280	1	future	future	ADJ
easat-6230	280	2	research	research	NOUN
easat-6230	280	3	could	could	AUX
easat-6230	280	4	explore	explore	VERB
easat-6230	280	5	the	the	DET
easat-6230	280	6	role	role	NOUN
easat-6230	280	7	of	of	ADP
easat-6230	280	8	managerial	managerial	ADJ
easat-6230	280	9	support	support	NOUN
easat-6230	280	10	in	in	ADP
easat-6230	280	11	different	different	ADJ
easat-6230	280	12	cultural	cultural	ADJ
easat-6230	280	13	and	and	CCONJ
easat-6230	280	14	organizational	organizational	ADJ
easat-6230	280	15	contexts	context	NOUN
easat-6230	280	16	,	,	PUNCT
easat-6230	280	17	as	as	ADV
easat-6230	280	18	well	well	ADV
easat-6230	280	19	as	as	ADP
easat-6230	280	20	examine	examine	VERB
easat-6230	280	21	additional	additional	ADJ
easat-6230	280	22	factors	factor	NOUN
easat-6230	280	23	such	such	ADJ
easat-6230	280	24	as	as	ADP
easat-6230	280	25	organizational	organizational	ADJ
easat-6230	280	26	culture	culture	NOUN
easat-6230	280	27	and	and	CCONJ
easat-6230	280	28	audit	audit	NOUN
easat-6230	280	29	tools	tool	NOUN
easat-6230	280	30	that	that	PRON
easat-6230	280	31	may	may	AUX
easat-6230	280	32	influence	influence	VERB
easat-6230	280	33	internal	internal	ADJ
easat-6230	280	34	audit	audit	NOUN
easat-6230	280	35	effectiveness	effectiveness	NOUN
easat-6230	280	36	.	.	PUNCT
easat-6230	281	1	institutional	institutional	ADJ
easat-6230	281	2	review	review	PROPN
easat-6230	281	3	board	board	NOUN
easat-6230	281	4	statement	statement	NOUN
easat-6230	281	5	:	:	PUNCT
easat-6230	281	6	this	this	DET
easat-6230	281	7	research	research	NOUN
easat-6230	281	8	did	do	AUX
easat-6230	281	9	not	not	PART
easat-6230	281	10	require	require	VERB
easat-6230	281	11	formal	formal	ADJ
easat-6230	281	12	approval	approval	NOUN
easat-6230	281	13	from	from	ADP
easat-6230	281	14	an	an	DET
easat-6230	281	15	institutional	institutional	ADJ
easat-6230	281	16	review	review	NOUN
easat-6230	281	17	board	board	NOUN
easat-6230	281	18	,	,	PUNCT
easat-6230	281	19	as	as	SCONJ
easat-6230	281	20	it	it	PRON
easat-6230	281	21	did	do	AUX
easat-6230	281	22	not	not	PART
easat-6230	281	23	involve	involve	VERB
easat-6230	281	24	any	any	DET
easat-6230	281	25	sensitive	sensitive	ADJ
easat-6230	281	26	personal	personal	ADJ
easat-6230	281	27	data	datum	NOUN
easat-6230	281	28	or	or	CCONJ
easat-6230	281	29	vulnerable	vulnerable	ADJ
easat-6230	281	30	populations	population	NOUN
easat-6230	281	31	.	.	PUNCT
easat-6230	282	1	however	however	ADV
easat-6230	282	2	,	,	PUNCT
easat-6230	282	3	all	all	DET
easat-6230	282	4	participants	participant	NOUN
easat-6230	282	5	were	be	AUX
easat-6230	282	6	fully	fully	ADV
easat-6230	282	7	informed	inform	VERB
easat-6230	282	8	about	about	ADP
easat-6230	282	9	the	the	DET
easat-6230	282	10	purpose	purpose	NOUN
easat-6230	282	11	of	of	ADP
easat-6230	282	12	the	the	DET
easat-6230	282	13	study	study	NOUN
easat-6230	282	14	and	and	CCONJ
easat-6230	282	15	voluntarily	voluntarily	ADV
easat-6230	282	16	agreed	agree	VERB
easat-6230	282	17	to	to	PART
easat-6230	282	18	participate	participate	VERB
easat-6230	282	19	.	.	PUNCT
easat-6230	283	1	the	the	DET
easat-6230	283	2	study	study	NOUN
easat-6230	283	3	followed	follow	VERB
easat-6230	283	4	ethical	ethical	ADJ
easat-6230	283	5	research	research	NOUN
easat-6230	283	6	practices	practice	NOUN
easat-6230	283	7	,	,	PUNCT
easat-6230	283	8	including	include	VERB
easat-6230	283	9	confidentiality	confidentiality	NOUN
easat-6230	283	10	and	and	CCONJ
easat-6230	283	11	data	datum	NOUN
easat-6230	283	12	protection	protection	NOUN
easat-6230	283	13	.	.	PUNCT
easat-6230	284	1	transparency	transparency	NOUN
easat-6230	284	2	:	:	PUNCT
easat-6230	284	3	the	the	DET
easat-6230	284	4	author	author	NOUN
easat-6230	284	5	confirms	confirm	VERB
easat-6230	284	6	that	that	SCONJ
easat-6230	284	7	the	the	DET
easat-6230	284	8	manuscript	manuscript	NOUN
easat-6230	284	9	is	be	AUX
easat-6230	284	10	an	an	DET
easat-6230	284	11	honest	honest	ADJ
easat-6230	284	12	,	,	PUNCT
easat-6230	284	13	accurate	accurate	ADJ
easat-6230	284	14	,	,	PUNCT
easat-6230	284	15	and	and	CCONJ
easat-6230	284	16	transparent	transparent	ADJ
easat-6230	284	17	account	account	NOUN
easat-6230	284	18	of	of	ADP
easat-6230	284	19	the	the	DET
easat-6230	284	20	study	study	NOUN
easat-6230	284	21	;	;	PUNCT
easat-6230	284	22	that	that	SCONJ
easat-6230	284	23	no	no	DET
easat-6230	284	24	vital	vital	ADJ
easat-6230	284	25	features	feature	NOUN
easat-6230	284	26	of	of	ADP
easat-6230	284	27	the	the	DET
easat-6230	284	28	study	study	NOUN
easat-6230	284	29	have	have	AUX
easat-6230	284	30	been	be	AUX
easat-6230	284	31	omitted	omit	VERB
easat-6230	284	32	;	;	PUNCT
easat-6230	284	33	and	and	CCONJ
easat-6230	284	34	that	that	SCONJ
easat-6230	284	35	any	any	DET
easat-6230	284	36	discrepancies	discrepancy	NOUN
easat-6230	284	37	from	from	ADP
easat-6230	284	38	the	the	DET
easat-6230	284	39	study	study	NOUN
easat-6230	284	40	as	as	SCONJ
easat-6230	284	41	planned	plan	VERB
easat-6230	284	42	have	have	AUX
easat-6230	284	43	been	be	AUX
easat-6230	284	44	explained	explain	VERB
easat-6230	284	45	.	.	PUNCT
easat-6230	285	1	this	this	DET
easat-6230	285	2	study	study	NOUN
easat-6230	285	3	followed	follow	VERB
easat-6230	285	4	all	all	DET
easat-6230	285	5	ethical	ethical	ADJ
easat-6230	285	6	practices	practice	NOUN
easat-6230	285	7	during	during	ADP
easat-6230	285	8	writing	writing	NOUN
easat-6230	285	9	.	.	PUNCT
easat-6230	286	1	1264	1264	NUM
easat-6230	286	2	edelweiss	edelweiss	PROPN
easat-6230	286	3	applied	apply	VERB
easat-6230	286	4	science	science	NOUN
easat-6230	286	5	and	and	CCONJ
easat-6230	286	6	technology	technology	NOUN
easat-6230	286	7	issn	issn	PROPN
easat-6230	286	8	:	:	PUNCT
easat-6230	286	9	2576	2576	NUM
easat-6230	286	10	-	-	SYM
easat-6230	286	11	8484	8484	NUM
easat-6230	286	12	vol	vol	NOUN
easat-6230	286	13	.	.	PROPN
easat-6230	287	1	9	9	NUM
easat-6230	287	2	,	,	PUNCT
easat-6230	287	3	no	no	INTJ
easat-6230	287	4	.	.	NOUN
easat-6230	287	5	4	4	NUM
easat-6230	287	6	:	:	SYM
easat-6230	287	7	1252	1252	NUM
easat-6230	287	8	-	-	SYM
easat-6230	287	9	1264	1264	NUM
easat-6230	287	10	,	,	PUNCT
easat-6230	287	11	2025	2025	NUM
easat-6230	287	12	doi	doi	NOUN
easat-6230	287	13	:	:	PUNCT
easat-6230	287	14	10.55214/25768484.v9i4.6230	10.55214/25768484.v9i4.6230	NUM
easat-6230	287	15	©	©	PROPN
easat-6230	287	16	2025	2025	NUM
easat-6230	287	17	by	by	ADP
easat-6230	287	18	the	the	DET
easat-6230	287	19	author	author	NOUN
easat-6230	287	20	;	;	PUNCT
easat-6230	287	21	licensee	licensee	PROPN
easat-6230	287	22	learning	learn	VERB
easat-6230	287	23	gate	gate	NOUN
easat-6230	287	24	copyright	copyright	NOUN
easat-6230	287	25	:	:	PUNCT
easat-6230	287	26	©	©	PROPN
easat-6230	287	27	2025	2025	NUM
easat-6230	287	28	by	by	ADP
easat-6230	287	29	the	the	DET
easat-6230	287	30	authors	author	NOUN
easat-6230	287	31	.	.	PUNCT
easat-6230	288	1	this	this	DET
easat-6230	288	2	open	open	ADJ
easat-6230	288	3	-	-	PUNCT
easat-6230	288	4	access	access	NOUN
easat-6230	288	5	article	article	NOUN
easat-6230	288	6	is	be	AUX
easat-6230	288	7	distributed	distribute	VERB
easat-6230	288	8	under	under	ADP
easat-6230	288	9	the	the	DET
easat-6230	288	10	terms	term	NOUN
easat-6230	288	11	and	and	CCONJ
easat-6230	288	12	conditions	condition	NOUN
easat-6230	288	13	of	of	ADP
easat-6230	288	14	the	the	DET
easat-6230	288	15	creative	creative	ADJ
easat-6230	288	16	commons	common	NOUN
easat-6230	288	17	attribution	attribution	NOUN
easat-6230	288	18	(	(	PUNCT
easat-6230	288	19	cc	cc	NOUN
easat-6230	288	20	by	by	ADP
easat-6230	288	21	)	)	PUNCT
easat-6230	288	22	license	license	NOUN
easat-6230	288	23	(	(	PUNCT
easat-6230	288	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-6230	288	25	)	)	PUNCT
easat-6230	288	26	.	.	PUNCT
easat-6230	289	1	references	reference	NOUN
easat-6230	289	2	[	[	X
easat-6230	289	3	1	1	NUM
easat-6230	289	4	]	]	PUNCT
easat-6230	289	5	m.	m.	NOUN
easat-6230	289	6	arena	arena	NOUN
easat-6230	289	7	and	and	CCONJ
easat-6230	289	8	g.	g.	NOUN
easat-6230	289	9	azzone	azzone	PROPN
easat-6230	289	10	,	,	PUNCT
easat-6230	289	11	"	"	PUNCT
easat-6230	289	12	identifying	identify	VERB
easat-6230	289	13	organizational	organizational	ADJ
easat-6230	289	14	drivers	driver	NOUN
easat-6230	289	15	of	of	ADP
easat-6230	289	16	internal	internal	ADJ
easat-6230	289	17	audit	audit	NOUN
easat-6230	289	18	effectiveness	effectiveness	NOUN
easat-6230	289	19	,	,	PUNCT
easat-6230	289	20	"	"	PUNCT
easat-6230	289	21	international	international	ADJ
easat-6230	289	22	journal	journal	NOUN
easat-6230	289	23	of	of	ADP
easat-6230	289	24	auditing	auditing	NOUN
easat-6230	289	25	,	,	PUNCT
easat-6230	289	26	vol	vol	NOUN
easat-6230	289	27	.	.	PROPN
easat-6230	289	28	13	13	NUM
easat-6230	289	29	,	,	PUNCT
easat-6230	289	30	no	no	INTJ
easat-6230	289	31	.	.	NOUN
easat-6230	289	32	1	1	NUM
easat-6230	289	33	,	,	PUNCT
easat-6230	289	34	pp	pp	ADJ
easat-6230	289	35	.	.	PUNCT
easat-6230	290	1	43	43	NUM
easat-6230	290	2	-	-	SYM
easat-6230	290	3	60	60	NUM
easat-6230	290	4	,	,	PUNCT
easat-6230	290	5	2009	2009	NUM
easat-6230	290	6	.	.	PUNCT
easat-6230	291	1	https://doi.org/10.1111/j.1099-1123.2008.00392.x	https://doi.org/10.1111/j.1099-1123.2008.00392.x	NOUN
easat-6230	292	1	[	[	X
easat-6230	292	2	2	2	X
easat-6230	292	3	]	]	PUNCT
easat-6230	292	4	d.	d.	PROPN
easat-6230	292	5	g.	g.	PROPN
easat-6230	292	6	mihret	mihret	PROPN
easat-6230	292	7	and	and	CCONJ
easat-6230	292	8	a.	a.	NOUN
easat-6230	292	9	w.	w.	PROPN
easat-6230	292	10	yismaw	yismaw	PROPN
easat-6230	292	11	,	,	PUNCT
easat-6230	292	12	"	"	PUNCT
easat-6230	292	13	internal	internal	ADJ
easat-6230	292	14	audit	audit	NOUN
easat-6230	292	15	effectiveness	effectiveness	NOUN
easat-6230	292	16	:	:	PUNCT
easat-6230	292	17	an	an	DET
easat-6230	292	18	ethiopian	ethiopian	ADJ
easat-6230	292	19	public	public	ADJ
easat-6230	292	20	sector	sector	NOUN
easat-6230	292	21	case	case	NOUN
easat-6230	292	22	study	study	NOUN
easat-6230	292	23	,	,	PUNCT
easat-6230	292	24	"	"	PUNCT
easat-6230	292	25	managerial	managerial	ADJ
easat-6230	292	26	auditing	auditing	NOUN
easat-6230	292	27	journal	journal	NOUN
easat-6230	292	28	,	,	PUNCT
easat-6230	292	29	vol	vol	NOUN
easat-6230	292	30	.	.	PROPN
easat-6230	293	1	22	22	NUM
easat-6230	293	2	,	,	PUNCT
easat-6230	293	3	no	no	INTJ
easat-6230	293	4	.	.	NOUN
easat-6230	293	5	5	5	NUM
easat-6230	293	6	,	,	PUNCT
easat-6230	293	7	pp	pp	ADJ
easat-6230	293	8	.	.	PUNCT
easat-6230	294	1	470	470	NUM
easat-6230	294	2	-	-	SYM
easat-6230	294	3	484	484	NUM
easat-6230	294	4	,	,	PUNCT
easat-6230	294	5	2007	2007	NUM
easat-6230	294	6	.	.	PUNCT
easat-6230	295	1	https://doi.org/10.1108/02686900710750757	https://doi.org/10.1108/02686900710750757	VERB
easat-6230	296	1	[	[	X
easat-6230	296	2	3	3	NUM
easat-6230	296	3	]	]	PUNCT
easat-6230	296	4	a.	a.	NOUN
easat-6230	296	5	budiman	budiman	NOUN
easat-6230	296	6	,	,	PUNCT
easat-6230	296	7	t.	t.	PROPN
easat-6230	296	8	sutrisno	sutrisno	PROPN
easat-6230	296	9	,	,	PUNCT
easat-6230	296	10	i.	i.	NOUN
easat-6230	296	11	subekti	subekti	PROPN
easat-6230	296	12	,	,	PUNCT
easat-6230	296	13	and	and	CCONJ
easat-6230	296	14	e.	e.	PROPN
easat-6230	296	15	saraswati	saraswati	PROPN
easat-6230	296	16	,	,	PUNCT
easat-6230	296	17	"	"	PUNCT
easat-6230	296	18	the	the	DET
easat-6230	296	19	effect	effect	NOUN
easat-6230	296	20	of	of	ADP
easat-6230	296	21	internal	internal	ADJ
easat-6230	296	22	audit	audit	NOUN
easat-6230	296	23	quality	quality	NOUN
easat-6230	296	24	on	on	ADP
easat-6230	296	25	fraud	fraud	NOUN
easat-6230	296	26	prevention	prevention	NOUN
easat-6230	296	27	with	with	ADP
easat-6230	296	28	organizational	organizational	ADJ
easat-6230	296	29	culture	culture	NOUN
easat-6230	296	30	as	as	ADP
easat-6230	296	31	a	a	DET
easat-6230	296	32	moderating	moderate	VERB
easat-6230	296	33	variable	variable	NOUN
easat-6230	296	34	,	,	PUNCT
easat-6230	296	35	"	"	PUNCT
easat-6230	296	36	journal	journal	NOUN
easat-6230	296	37	of	of	ADP
easat-6230	296	38	accounting	accounting	NOUN
easat-6230	296	39	,	,	PUNCT
easat-6230	296	40	strategic	strategic	ADJ
easat-6230	296	41	and	and	CCONJ
easat-6230	296	42	finance	finance	NOUN
easat-6230	296	43	,	,	PUNCT
easat-6230	296	44	vol	vol	NOUN
easat-6230	296	45	.	.	PROPN
easat-6230	296	46	4	4	NUM
easat-6230	296	47	,	,	PUNCT
easat-6230	296	48	no	no	INTJ
easat-6230	296	49	.	.	NOUN
easat-6230	296	50	1	1	NUM
easat-6230	296	51	,	,	PUNCT
easat-6230	296	52	pp	pp	ADJ
easat-6230	296	53	.	.	PUNCT
easat-6230	296	54	32–47	32–47	NUM
easat-6230	296	55	,	,	PUNCT
easat-6230	296	56	2021	2021	NUM
easat-6230	296	57	.	.	PUNCT
easat-6230	297	1	https://doi.org/10.33005/jasf.v4i1.175	https://doi.org/10.33005/jasf.v4i1.175	PROPN
easat-6230	298	1	[	[	X
easat-6230	298	2	4	4	NUM
easat-6230	298	3	]	]	X
easat-6230	298	4	c.	c.	PROPN
easat-6230	298	5	kuntadi	kuntadi	PROPN
easat-6230	298	6	,	,	PUNCT
easat-6230	298	7	r.	r.	PROPN
easat-6230	298	8	andini	andini	PROPN
easat-6230	298	9	,	,	PUNCT
easat-6230	298	10	and	and	CCONJ
easat-6230	298	11	h.	h.	PROPN
easat-6230	298	12	prabowo	prabowo	PROPN
easat-6230	298	13	,	,	PUNCT
easat-6230	298	14	"	"	PUNCT
easat-6230	298	15	internal	internal	ADJ
easat-6230	298	16	audit	audit	NOUN
easat-6230	298	17	,	,	PUNCT
easat-6230	298	18	whistleblowing	whistleblowing	NOUN
easat-6230	298	19	,	,	PUNCT
easat-6230	298	20	and	and	CCONJ
easat-6230	298	21	fraud	fraud	NOUN
easat-6230	298	22	prevention	prevention	NOUN
easat-6230	298	23	:	:	PUNCT
easat-6230	298	24	a	a	DET
easat-6230	298	25	study	study	NOUN
easat-6230	298	26	in	in	ADP
easat-6230	298	27	indonesian	indonesian	ADJ
easat-6230	298	28	government	government	NOUN
easat-6230	298	29	institutions	institution	NOUN
easat-6230	298	30	,	,	PUNCT
easat-6230	298	31	"	"	PUNCT
easat-6230	298	32	public	public	ADJ
easat-6230	298	33	integrity	integrity	NOUN
easat-6230	298	34	,	,	PUNCT
easat-6230	298	35	vol	vol	NOUN
easat-6230	298	36	.	.	PROPN
easat-6230	298	37	25	25	NUM
easat-6230	298	38	,	,	PUNCT
easat-6230	298	39	no	no	INTJ
easat-6230	298	40	.	.	NOUN
easat-6230	298	41	1	1	NUM
easat-6230	298	42	,	,	PUNCT
easat-6230	298	43	pp	pp	ADJ
easat-6230	298	44	.	.	PUNCT
easat-6230	299	1	45–61	45–61	NUM
easat-6230	299	2	,	,	PUNCT
easat-6230	299	3	2023	2023	NUM
easat-6230	299	4	.	.	PUNCT
easat-6230	300	1	https://doi.org/10.1080/10999922.2021.2019571	https://doi.org/10.1080/10999922.2021.2019571	PROPN
easat-6230	301	1	[	[	X
easat-6230	301	2	5	5	NUM
easat-6230	301	3	]	]	X
easat-6230	301	4	institute	institute	NOUN
easat-6230	301	5	of	of	ADP
easat-6230	301	6	internal	internal	ADJ
easat-6230	301	7	auditors	auditor	NOUN
easat-6230	301	8	,	,	PUNCT
easat-6230	301	9	international	international	ADJ
easat-6230	301	10	standards	standard	NOUN
easat-6230	301	11	for	for	ADP
easat-6230	301	12	the	the	DET
easat-6230	301	13	professional	professional	ADJ
easat-6230	301	14	practice	practice	NOUN
easat-6230	301	15	of	of	ADP
easat-6230	301	16	internal	internal	ADJ
easat-6230	301	17	auditing	auditing	NOUN
easat-6230	301	18	.	.	PUNCT
easat-6230	302	1	altamonte	altamonte	PROPN
easat-6230	302	2	springs	springs	PROPN
easat-6230	302	3	,	,	PUNCT
easat-6230	302	4	fl	fl	PRON
easat-6230	302	5	:	:	PUNCT
easat-6230	302	6	iia	iia	NOUN
easat-6230	302	7	,	,	PUNCT
easat-6230	302	8	2012	2012	NUM
easat-6230	302	9	.	.	PUNCT
easat-6230	303	1	[	[	X
easat-6230	303	2	6	6	NUM
easat-6230	303	3	]	]	X
easat-6230	303	4	h.	h.	NOUN
easat-6230	303	5	hanifah	hanifah	PROPN
easat-6230	303	6	and	and	CCONJ
easat-6230	303	7	m.	m.	NOUN
easat-6230	303	8	alkautsar	alkautsar	VERB
easat-6230	303	9	,	,	PUNCT
easat-6230	303	10	"	"	PUNCT
easat-6230	303	11	analysis	analysis	NOUN
easat-6230	303	12	of	of	ADP
easat-6230	303	13	factors	factor	NOUN
easat-6230	303	14	that	that	PRON
easat-6230	303	15	affect	affect	VERB
easat-6230	303	16	the	the	DET
easat-6230	303	17	effectiveness	effectiveness	NOUN
easat-6230	303	18	of	of	ADP
easat-6230	303	19	fraud	fraud	NOUN
easat-6230	303	20	prevention	prevention	NOUN
easat-6230	303	21	proxied	proxie	VERB
easat-6230	303	22	by	by	ADP
easat-6230	303	23	professionalism	professionalism	NOUN
easat-6230	303	24	and	and	CCONJ
easat-6230	303	25	internal	internal	ADJ
easat-6230	303	26	audit	audit	NOUN
easat-6230	303	27	experience	experience	NOUN
easat-6230	303	28	and	and	CCONJ
easat-6230	303	29	corporate	corporate	ADJ
easat-6230	303	30	accountability	accountability	NOUN
easat-6230	303	31	,	,	PUNCT
easat-6230	303	32	"	"	PUNCT
easat-6230	303	33	khazanah	khazanah	PROPN
easat-6230	303	34	sosial	sosial	PROPN
easat-6230	303	35	,	,	PUNCT
easat-6230	303	36	vol	vol	NOUN
easat-6230	303	37	.	.	PROPN
easat-6230	304	1	6	6	NUM
easat-6230	304	2	,	,	PUNCT
easat-6230	304	3	no	no	INTJ
easat-6230	304	4	.	.	NOUN
easat-6230	304	5	1	1	NUM
easat-6230	304	6	,	,	PUNCT
easat-6230	304	7	pp	pp	ADJ
easat-6230	304	8	.	.	PUNCT
easat-6230	305	1	12	12	NUM
easat-6230	305	2	-	-	SYM
easat-6230	305	3	21	21	NUM
easat-6230	305	4	,	,	PUNCT
easat-6230	305	5	2024	2024	NUM
easat-6230	305	6	.	.	PUNCT
easat-6230	306	1	https://doi.org/10.15575/ks.v6i1.33199	https://doi.org/10.15575/ks.v6i1.33199	NOUN
easat-6230	306	2	[	[	X
easat-6230	306	3	7	7	X
easat-6230	306	4	]	]	X
easat-6230	306	5	c.	c.	PROPN
easat-6230	306	6	n.	n.	PROPN
easat-6230	306	7	van	van	PROPN
easat-6230	306	8	gansberghe	gansberghe	PROPN
easat-6230	306	9	,	,	PUNCT
easat-6230	306	10	internal	internal	ADJ
easat-6230	306	11	audit	audit	NOUN
easat-6230	306	12	:	:	PUNCT
easat-6230	306	13	finding	find	VERB
easat-6230	306	14	its	its	PRON
easat-6230	306	15	place	place	NOUN
easat-6230	306	16	in	in	ADP
easat-6230	306	17	public	public	ADJ
easat-6230	306	18	finance	finance	NOUN
easat-6230	306	19	management	management	NOUN
easat-6230	306	20	.	.	PUNCT
easat-6230	307	1	washington	washington	PROPN
easat-6230	307	2	,	,	PUNCT
easat-6230	307	3	dc	dc	PROPN
easat-6230	307	4	:	:	PUNCT
easat-6230	307	5	world	world	PROPN
easat-6230	307	6	bank	bank	PROPN
easat-6230	307	7	,	,	PUNCT
easat-6230	307	8	2005	2005	NUM
easat-6230	307	9	.	.	PUNCT
easat-6230	308	1	[	[	X
easat-6230	308	2	8	8	X
easat-6230	308	3	]	]	PUNCT
easat-6230	308	4	t.	t.	PROPN
easat-6230	308	5	q.	q.	PROPN
easat-6230	308	6	nguyen	nguyen	PROPN
easat-6230	308	7	,	,	PUNCT
easat-6230	308	8	t.	t.	PROPN
easat-6230	308	9	h.	h.	PROPN
easat-6230	308	10	truong	truong	PROPN
easat-6230	308	11	,	,	PUNCT
easat-6230	308	12	m.	m.	PROPN
easat-6230	308	13	d.	d.	PROPN
easat-6230	308	14	tran	tran	PROPN
easat-6230	308	15	,	,	PUNCT
easat-6230	308	16	v.	v.	PROPN
easat-6230	308	17	h.	h.	PROPN
easat-6230	308	18	phung	phung	PROPN
easat-6230	308	19	,	,	PUNCT
easat-6230	308	20	t.	t.	PROPN
easat-6230	308	21	l.	l.	PROPN
easat-6230	308	22	nguyen	nguyen	PROPN
easat-6230	308	23	,	,	PUNCT
easat-6230	308	24	and	and	CCONJ
easat-6230	308	25	b.	b.	PROPN
easat-6230	308	26	m.	m.	PROPN
easat-6230	308	27	tran	tran	PROPN
easat-6230	308	28	,	,	PUNCT
easat-6230	308	29	"	"	PUNCT
easat-6230	308	30	determinants	determinant	NOUN
easat-6230	308	31	influencing	influence	VERB
easat-6230	308	32	the	the	DET
easat-6230	308	33	effectiveness	effectiveness	NOUN
easat-6230	308	34	of	of	ADP
easat-6230	308	35	internal	internal	ADJ
easat-6230	308	36	auditing	auditing	NOUN
easat-6230	308	37	and	and	CCONJ
easat-6230	308	38	the	the	DET
easat-6230	308	39	responsibility	responsibility	NOUN
easat-6230	308	40	of	of	ADP
easat-6230	308	41	auditors	auditor	NOUN
easat-6230	308	42	in	in	ADP
easat-6230	308	43	fraud	fraud	NOUN
easat-6230	308	44	detection	detection	NOUN
easat-6230	308	45	in	in	ADP
easat-6230	308	46	an	an	DET
easat-6230	308	47	emerging	emerge	VERB
easat-6230	308	48	country	country	NOUN
easat-6230	308	49	,	,	PUNCT
easat-6230	308	50	"	"	PUNCT
easat-6230	308	51	journal	journal	NOUN
easat-6230	308	52	of	of	ADP
easat-6230	308	53	governance	governance	NOUN
easat-6230	308	54	and	and	CCONJ
easat-6230	308	55	regulation	regulation	NOUN
easat-6230	308	56	/	/	SYM
easat-6230	308	57	volume	volume	NOUN
easat-6230	308	58	,	,	PUNCT
easat-6230	308	59	vol	vol	NOUN
easat-6230	308	60	.	.	PROPN
easat-6230	308	61	13	13	NUM
easat-6230	308	62	,	,	PUNCT
easat-6230	308	63	no	no	INTJ
easat-6230	308	64	.	.	NOUN
easat-6230	308	65	1	1	NUM
easat-6230	308	66	,	,	PUNCT
easat-6230	308	67	pp	pp	ADJ
easat-6230	308	68	.	.	PUNCT
easat-6230	309	1	310–321	310–321	NUM
easat-6230	309	2	,	,	PUNCT
easat-6230	309	3	2024	2024	NUM
easat-6230	309	4	.	.	PUNCT
easat-6230	310	1	https://doi.org/10.22495/jgrv13i1siart5	https://doi.org/10.22495/jgrv13i1siart5	NOUN
easat-6230	310	2	[	[	X
easat-6230	310	3	9	9	NUM
easat-6230	310	4	]	]	PUNCT
easat-6230	310	5	d.	d.	PROPN
easat-6230	310	6	g.	g.	PROPN
easat-6230	310	7	mihret	mihret	PROPN
easat-6230	310	8	,	,	PUNCT
easat-6230	310	9	k.	k.	PROPN
easat-6230	310	10	james	james	PROPN
easat-6230	310	11	,	,	PUNCT
easat-6230	310	12	and	and	CCONJ
easat-6230	310	13	j.	j.	PROPN
easat-6230	310	14	m.	m.	PROPN
easat-6230	310	15	mula	mula	PROPN
easat-6230	310	16	,	,	PUNCT
easat-6230	310	17	"	"	PUNCT
easat-6230	310	18	antecedents	antecedent	NOUN
easat-6230	310	19	and	and	CCONJ
easat-6230	310	20	organisational	organisational	ADJ
easat-6230	310	21	performance	performance	NOUN
easat-6230	310	22	implications	implication	NOUN
easat-6230	310	23	of	of	ADP
easat-6230	310	24	internal	internal	ADJ
easat-6230	310	25	audit	audit	NOUN
easat-6230	310	26	effectiveness	effectiveness	NOUN
easat-6230	310	27	:	:	PUNCT
easat-6230	310	28	some	some	DET
easat-6230	310	29	propositions	proposition	NOUN
easat-6230	310	30	and	and	CCONJ
easat-6230	310	31	research	research	NOUN
easat-6230	310	32	agenda	agenda	NOUN
easat-6230	310	33	,	,	PUNCT
easat-6230	310	34	"	"	PUNCT
easat-6230	310	35	pacific	pacific	ADJ
easat-6230	310	36	accounting	accounting	PROPN
easat-6230	310	37	review	review	PROPN
easat-6230	310	38	,	,	PUNCT
easat-6230	310	39	vol	vol	NOUN
easat-6230	310	40	.	.	PROPN
easat-6230	310	41	22	22	NUM
easat-6230	310	42	,	,	PUNCT
easat-6230	310	43	no	no	INTJ
easat-6230	310	44	.	.	NOUN
easat-6230	311	1	3	3	NUM
easat-6230	311	2	,	,	PUNCT
easat-6230	311	3	pp	pp	ADJ
easat-6230	311	4	.	.	PUNCT
easat-6230	312	1	224	224	NUM
easat-6230	312	2	-	-	SYM
easat-6230	312	3	252	252	NUM
easat-6230	312	4	,	,	PUNCT
easat-6230	312	5	2010	2010	NUM
easat-6230	312	6	.	.	PUNCT
easat-6230	313	1	https://doi.org/10.1108/01140581011074560	https://doi.org/10.1108/01140581011074560	X
easat-6230	314	1	[	[	X
easat-6230	314	2	10	10	NUM
easat-6230	314	3	]	]	X
easat-6230	314	4	j.	j.	PROPN
easat-6230	314	5	stewart	stewart	PROPN
easat-6230	314	6	and	and	CCONJ
easat-6230	314	7	n.	n.	PROPN
easat-6230	314	8	subramaniam	subramaniam	PROPN
easat-6230	314	9	,	,	PUNCT
easat-6230	314	10	"	"	PUNCT
easat-6230	314	11	internal	internal	ADJ
easat-6230	314	12	audit	audit	NOUN
easat-6230	314	13	independence	independence	NOUN
easat-6230	314	14	and	and	CCONJ
easat-6230	314	15	objectivity	objectivity	NOUN
easat-6230	314	16	:	:	PUNCT
easat-6230	314	17	emerging	emerge	VERB
easat-6230	314	18	research	research	NOUN
easat-6230	314	19	opportunities	opportunity	NOUN
easat-6230	314	20	,	,	PUNCT
easat-6230	314	21	"	"	PUNCT
easat-6230	314	22	managerial	managerial	ADJ
easat-6230	314	23	auditing	auditing	NOUN
easat-6230	314	24	journal	journal	NOUN
easat-6230	314	25	,	,	PUNCT
easat-6230	314	26	vol	vol	NOUN
easat-6230	314	27	.	.	PROPN
easat-6230	314	28	25	25	NUM
easat-6230	314	29	,	,	PUNCT
easat-6230	314	30	no	no	INTJ
easat-6230	314	31	.	.	NOUN
easat-6230	314	32	4	4	NUM
easat-6230	314	33	,	,	PUNCT
easat-6230	314	34	pp	pp	ADJ
easat-6230	314	35	.	.	PUNCT
easat-6230	315	1	328	328	NUM
easat-6230	315	2	-	-	SYM
easat-6230	315	3	360	360	NUM
easat-6230	315	4	,	,	PUNCT
easat-6230	315	5	2010	2010	NUM
easat-6230	315	6	.	.	PUNCT
easat-6230	316	1	https://doi.org/10.1108/02686901011034162	https://doi.org/10.1108/02686901011034162	X
easat-6230	317	1	[	[	X
easat-6230	317	2	11	11	NUM
easat-6230	317	3	]	]	PUNCT
easat-6230	317	4	z.	z.	PROPN
easat-6230	317	5	rezaee	rezaee	PROPN
easat-6230	317	6	,	,	PUNCT
easat-6230	317	7	"	"	PUNCT
easat-6230	317	8	causes	cause	NOUN
easat-6230	317	9	,	,	PUNCT
easat-6230	317	10	consequences	consequence	NOUN
easat-6230	317	11	,	,	PUNCT
easat-6230	317	12	and	and	CCONJ
easat-6230	317	13	deterence	deterence	NOUN
easat-6230	317	14	of	of	ADP
easat-6230	317	15	financial	financial	ADJ
easat-6230	317	16	statement	statement	NOUN
easat-6230	317	17	fraud	fraud	NOUN
easat-6230	317	18	,	,	PUNCT
easat-6230	317	19	"	"	PUNCT
easat-6230	317	20	critical	critical	ADJ
easat-6230	317	21	perspectives	perspective	NOUN
easat-6230	317	22	on	on	ADP
easat-6230	317	23	accounting	accounting	NOUN
easat-6230	317	24	,	,	PUNCT
easat-6230	317	25	vol	vol	NOUN
easat-6230	317	26	.	.	PROPN
easat-6230	317	27	16	16	NUM
easat-6230	317	28	,	,	PUNCT
easat-6230	317	29	no	no	INTJ
easat-6230	317	30	.	.	NOUN
easat-6230	317	31	3	3	NUM
easat-6230	317	32	,	,	PUNCT
easat-6230	317	33	pp	pp	ADJ
easat-6230	317	34	.	.	PUNCT
easat-6230	318	1	277	277	NUM
easat-6230	318	2	-	-	SYM
easat-6230	318	3	298	298	NUM
easat-6230	318	4	,	,	PUNCT
easat-6230	318	5	2005	2005	NUM
easat-6230	318	6	.	.	PUNCT
easat-6230	319	1	https://doi.org/10.1016/s1045-2354(03)00072-8	https://doi.org/10.1016/s1045-2354(03)00072-8	PROPN
easat-6230	320	1	[	[	X
easat-6230	320	2	12	12	NUM
easat-6230	320	3	]	]	PUNCT
easat-6230	320	4	isppia	isppia	ADJ
easat-6230	320	5	,	,	PUNCT
easat-6230	320	6	standard	standard	ADJ
easat-6230	320	7	1210	1210	NUM
easat-6230	320	8	–	–	PUNCT
easat-6230	320	9	proficiency	proficiency	NOUN
easat-6230	320	10	,	,	PUNCT
easat-6230	320	11	”	"	PUNCT
easat-6230	320	12	international	international	ADJ
easat-6230	320	13	professional	professional	ADJ
easat-6230	320	14	practices	practice	NOUN
easat-6230	320	15	framework	framework	NOUN
easat-6230	320	16	.	.	PUNCT
easat-6230	321	1	lake	lake	PROPN
easat-6230	321	2	mary	mary	PROPN
easat-6230	321	3	,	,	PUNCT
easat-6230	321	4	fl	fl	PROPN
easat-6230	321	5	,	,	PUNCT
easat-6230	321	6	usa	usa	PROPN
easat-6230	321	7	:	:	PUNCT
easat-6230	321	8	institute	institute	NOUN
easat-6230	321	9	of	of	ADP
easat-6230	321	10	internal	internal	ADJ
easat-6230	321	11	auditors	auditor	NOUN
easat-6230	321	12	,	,	PUNCT
easat-6230	321	13	2012	2012	NUM
easat-6230	321	14	.	.	PUNCT
easat-6230	322	1	[	[	X
easat-6230	322	2	13	13	NUM
easat-6230	322	3	]	]	PUNCT
easat-6230	322	4	a.	a.	NOUN
easat-6230	322	5	a.	a.	NOUN
easat-6230	322	6	al‐twaijry	al‐twaijry	PROPN
easat-6230	322	7	,	,	PUNCT
easat-6230	322	8	j.	j.	PROPN
easat-6230	322	9	a.	a.	PROPN
easat-6230	322	10	brierley	brierley	PROPN
easat-6230	322	11	,	,	PUNCT
easat-6230	322	12	and	and	CCONJ
easat-6230	322	13	d.	d.	PROPN
easat-6230	322	14	r.	r.	PROPN
easat-6230	322	15	gwilliam	gwilliam	PROPN
easat-6230	322	16	,	,	PUNCT
easat-6230	322	17	"	"	PUNCT
easat-6230	322	18	an	an	DET
easat-6230	322	19	examination	examination	NOUN
easat-6230	322	20	of	of	ADP
easat-6230	322	21	the	the	DET
easat-6230	322	22	relationship	relationship	NOUN
easat-6230	322	23	between	between	ADP
easat-6230	322	24	internal	internal	ADJ
easat-6230	322	25	and	and	CCONJ
easat-6230	322	26	external	external	ADJ
easat-6230	322	27	audit	audit	NOUN
easat-6230	322	28	in	in	ADP
easat-6230	322	29	the	the	DET
easat-6230	322	30	saudi	saudi	ADJ
easat-6230	322	31	arabian	arabian	ADJ
easat-6230	322	32	corporate	corporate	ADJ
easat-6230	322	33	sector	sector	NOUN
easat-6230	322	34	,	,	PUNCT
easat-6230	322	35	"	"	PUNCT
easat-6230	322	36	managerial	managerial	ADJ
easat-6230	322	37	auditing	auditing	NOUN
easat-6230	322	38	journal	journal	NOUN
easat-6230	322	39	,	,	PUNCT
easat-6230	322	40	vol	vol	NOUN
easat-6230	322	41	.	.	PROPN
easat-6230	322	42	19	19	NUM
easat-6230	322	43	,	,	PUNCT
easat-6230	322	44	no	no	INTJ
easat-6230	322	45	.	.	NOUN
easat-6230	322	46	7	7	NUM
easat-6230	322	47	,	,	PUNCT
easat-6230	322	48	pp	pp	ADJ
easat-6230	322	49	.	.	PUNCT
easat-6230	323	1	929	929	NUM
easat-6230	323	2	-	-	SYM
easat-6230	323	3	944	944	NUM
easat-6230	323	4	,	,	PUNCT
easat-6230	323	5	2004	2004	NUM
easat-6230	323	6	.	.	PUNCT
easat-6230	324	1	https://doi.org/10.1108/02686900410549448	https://doi.org/10.1108/02686900410549448	X
easat-6230	325	1	[	[	X
easat-6230	325	2	14	14	NUM
easat-6230	325	3	]	]	PUNCT
easat-6230	325	4	j.	j.	PROPN
easat-6230	325	5	f.	f.	PROPN
easat-6230	325	6	hair	hair	PROPN
easat-6230	325	7	,	,	PUNCT
easat-6230	325	8	w.	w.	PROPN
easat-6230	325	9	c.	c.	PROPN
easat-6230	325	10	black	black	PROPN
easat-6230	325	11	,	,	PUNCT
easat-6230	325	12	b.	b.	PROPN
easat-6230	325	13	j.	j.	PROPN
easat-6230	325	14	babin	babin	PROPN
easat-6230	325	15	,	,	PUNCT
easat-6230	325	16	and	and	CCONJ
easat-6230	325	17	r.	r.	PROPN
easat-6230	325	18	e.	e.	PROPN
easat-6230	325	19	anderson	anderson	PROPN
easat-6230	325	20	,	,	PUNCT
easat-6230	325	21	multivariate	multivariate	VERB
easat-6230	325	22	data	datum	NOUN
easat-6230	325	23	analysis	analysis	NOUN
easat-6230	325	24	,	,	PUNCT
easat-6230	325	25	7th	7th	ADJ
easat-6230	325	26	ed	ed	NOUN
easat-6230	325	27	.	.	PUNCT
easat-6230	326	1	upper	upper	ADJ
easat-6230	326	2	saddle	saddle	PROPN
easat-6230	326	3	river	river	PROPN
easat-6230	326	4	,	,	PUNCT
easat-6230	326	5	nj	nj	PROPN
easat-6230	326	6	:	:	PUNCT
easat-6230	326	7	pearson	pearson	PROPN
easat-6230	326	8	,	,	PUNCT
easat-6230	326	9	2010	2010	NUM
easat-6230	326	10	.	.	PUNCT
easat-6230	327	1	[	[	X
easat-6230	327	2	15	15	NUM
easat-6230	327	3	]	]	X
easat-6230	327	4	c.	c.	PROPN
easat-6230	327	5	fornell	fornell	PROPN
easat-6230	327	6	and	and	CCONJ
easat-6230	327	7	d.	d.	PROPN
easat-6230	327	8	f.	f.	PROPN
easat-6230	327	9	larcker	larcker	PROPN
easat-6230	327	10	,	,	PUNCT
easat-6230	327	11	"	"	PUNCT
easat-6230	327	12	evaluating	evaluate	VERB
easat-6230	327	13	structural	structural	ADJ
easat-6230	327	14	equation	equation	NOUN
easat-6230	327	15	models	model	NOUN
easat-6230	327	16	with	with	ADP
easat-6230	327	17	unobservable	unobservable	ADJ
easat-6230	327	18	variables	variable	NOUN
easat-6230	327	19	and	and	CCONJ
easat-6230	327	20	measurement	measurement	NOUN
easat-6230	327	21	error	error	NOUN
easat-6230	327	22	,	,	PUNCT
easat-6230	327	23	"	"	PUNCT
easat-6230	327	24	journal	journal	NOUN
easat-6230	327	25	of	of	ADP
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easat-6230	328	4	,	,	PUNCT
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easat-6230	330	13	an	an	DET
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