id	sid	tid	token	lemma	pos
easat-6653	1	1	edelweiss	edelweiss	PROPN
easat-6653	1	2	applied	apply	VERB
easat-6653	1	3	science	science	NOUN
easat-6653	1	4	and	and	CCONJ
easat-6653	1	5	technology	technology	NOUN
easat-6653	1	6	issn	issn	PROPN
easat-6653	1	7	:	:	PUNCT
easat-6653	1	8	2576	2576	NUM
easat-6653	1	9	-	-	SYM
easat-6653	1	10	8484	8484	NUM
easat-6653	1	11	vol	vol	NOUN
easat-6653	1	12	.	.	PROPN
easat-6653	2	1	9	9	NUM
easat-6653	2	2	,	,	PUNCT
easat-6653	2	3	no	no	INTJ
easat-6653	2	4	.	.	NOUN
easat-6653	2	5	4	4	NUM
easat-6653	2	6	,	,	PUNCT
easat-6653	2	7	2794	2794	NUM
easat-6653	2	8	-	-	SYM
easat-6653	2	9	2802	2802	NUM
easat-6653	2	10	2025	2025	NUM
easat-6653	2	11	publisher	publisher	NOUN
easat-6653	2	12	:	:	PUNCT
easat-6653	2	13	learning	learn	VERB
easat-6653	2	14	gate	gate	NOUN
easat-6653	2	15	doi	doi	PROPN
easat-6653	2	16	:	:	PUNCT
easat-6653	2	17	10.55214/25768484.v9i4.6653	10.55214/25768484.v9i4.6653	NUM
easat-6653	2	18	©	©	NOUN
easat-6653	2	19	2025	2025	NUM
easat-6653	2	20	by	by	ADP
easat-6653	2	21	the	the	DET
easat-6653	2	22	authors	author	NOUN
easat-6653	2	23	;	;	PUNCT
easat-6653	2	24	licensee	licensee	PROPN
easat-6653	2	25	learning	learning	NOUN
easat-6653	2	26	gate	gate	NOUN
easat-6653	3	1	©	©	PROPN
easat-6653	3	2	2025	2025	NUM
easat-6653	3	3	by	by	ADP
easat-6653	3	4	the	the	DET
easat-6653	3	5	authors	author	NOUN
easat-6653	3	6	;	;	PUNCT
easat-6653	3	7	licensee	licensee	PROPN
easat-6653	3	8	learning	learning	NOUN
easat-6653	3	9	gate	gate	NOUN
easat-6653	3	10	history	history	NOUN
easat-6653	3	11	:	:	PUNCT
easat-6653	3	12	received	receive	VERB
easat-6653	3	13	:	:	PUNCT
easat-6653	3	14	13	13	NUM
easat-6653	3	15	february	february	NOUN
easat-6653	3	16	2025	2025	NUM
easat-6653	3	17	;	;	PUNCT
easat-6653	3	18	revised	revise	VERB
easat-6653	3	19	:	:	PUNCT
easat-6653	3	20	16	16	NUM
easat-6653	3	21	april	april	PROPN
easat-6653	3	22	2025	2025	NUM
easat-6653	3	23	;	;	PUNCT
easat-6653	3	24	accepted	accept	VERB
easat-6653	3	25	:	:	PUNCT
easat-6653	3	26	21	21	NUM
easat-6653	3	27	april	april	PROPN
easat-6653	3	28	2025	2025	NUM
easat-6653	3	29	;	;	PUNCT
easat-6653	3	30	published	publish	VERB
easat-6653	3	31	:	:	PUNCT
easat-6653	3	32	28	28	NUM
easat-6653	3	33	april	april	PROPN
easat-6653	3	34	2025	2025	NUM
easat-6653	3	35	*	*	PUNCT
easat-6653	3	36	correspondence	correspondence	NOUN
easat-6653	3	37	:	:	PUNCT
easat-6653	3	38	vuthuyhakt@gmail.com	vuthuyhakt@gmail.com	X
easat-6653	4	1	the	the	DET
easat-6653	4	2	impact	impact	NOUN
easat-6653	4	3	of	of	ADP
easat-6653	4	4	internal	internal	ADJ
easat-6653	4	5	audit	audit	NOUN
easat-6653	4	6	independence	independence	NOUN
easat-6653	4	7	on	on	ADP
easat-6653	4	8	internal	internal	ADJ
easat-6653	4	9	audit	audit	NOUN
easat-6653	4	10	effectiveness	effectiveness	NOUN
easat-6653	4	11	:	:	PUNCT
easat-6653	4	12	a	a	DET
easat-6653	4	13	case	case	NOUN
easat-6653	4	14	study	study	NOUN
easat-6653	4	15	of	of	ADP
easat-6653	4	16	vietnam	vietnam	PROPN
easat-6653	4	17	nguyen	nguyen	PROPN
easat-6653	4	18	thi	thi	VERB
easat-6653	4	19	hong	hong	PROPN
easat-6653	4	20	lam1	lam1	PROPN
easat-6653	4	21	,	,	PUNCT
easat-6653	4	22	vu	vu	PROPN
easat-6653	4	23	thuy	thuy	PROPN
easat-6653	4	24	ha2	ha2	PROPN
easat-6653	4	25	*	*	PROPN
easat-6653	4	26	,	,	PUNCT
easat-6653	4	27	pham	pham	PROPN
easat-6653	4	28	thi	thi	PROPN
easat-6653	4	29	thu	thu	PROPN
easat-6653	4	30	thuy3	thuy3	PROPN
easat-6653	5	1	1,3thuongmai	1,3thuongmai	NUM
easat-6653	5	2	university	university	NOUN
easat-6653	5	3	,	,	PUNCT
easat-6653	5	4	hanoi	hanoi	PROPN
easat-6653	5	5	,	,	PUNCT
easat-6653	5	6	vietnam	vietnam	PROPN
easat-6653	5	7	;	;	PUNCT
easat-6653	5	8	honglam@tmu.edu.vn	honglam@tmu.edu.vn	PROPN
easat-6653	5	9	(	(	PUNCT
easat-6653	5	10	n.t.h.l	n.t.h.l	PROPN
easat-6653	5	11	.	.	PUNCT
easat-6653	5	12	)	)	PUNCT
easat-6653	5	13	thuydang64@tmu.edu.vn	thuydang64@tmu.edu.vn	X
easat-6653	6	1	(	(	PUNCT
easat-6653	6	2	p.t.t.t	p.t.t.t	PROPN
easat-6653	6	3	.	.	PUNCT
easat-6653	6	4	)	)	PUNCT
easat-6653	7	1	2vnu	2vnu	NUM
easat-6653	7	2	university	university	NOUN
easat-6653	7	3	of	of	ADP
easat-6653	7	4	economics	economic	NOUN
easat-6653	7	5	and	and	CCONJ
easat-6653	7	6	business	business	NOUN
easat-6653	7	7	,	,	PUNCT
easat-6653	7	8	vietnam	vietnam	PROPN
easat-6653	7	9	national	national	PROPN
easat-6653	7	10	university	university	PROPN
easat-6653	7	11	,	,	PUNCT
easat-6653	7	12	hanoi	hanoi	PROPN
easat-6653	7	13	,	,	PUNCT
easat-6653	7	14	vietnam	vietnam	PROPN
easat-6653	7	15	;	;	PUNCT
easat-6653	7	16	vuthuyhakt@gmail.com	vuthuyhakt@gmail.com	X
easat-6653	7	17	(	(	PUNCT
easat-6653	7	18	v.t.h	v.t.h	NOUN
easat-6653	7	19	.	.	PUNCT
easat-6653	7	20	)	)	PUNCT
easat-6653	7	21	.	.	PUNCT
easat-6653	8	1	abstract	abstract	ADJ
easat-6653	8	2	:	:	PUNCT
easat-6653	8	3	internal	internal	ADJ
easat-6653	8	4	audit	audit	NOUN
easat-6653	8	5	is	be	AUX
easat-6653	8	6	a	a	DET
easat-6653	8	7	crucial	crucial	ADJ
easat-6653	8	8	instrument	instrument	NOUN
easat-6653	8	9	for	for	ADP
easat-6653	8	10	achieving	achieve	VERB
easat-6653	8	11	efficient	efficient	ADJ
easat-6653	8	12	business	business	NOUN
easat-6653	8	13	oversight	oversight	NOUN
easat-6653	8	14	and	and	CCONJ
easat-6653	8	15	adding	add	VERB
easat-6653	8	16	value	value	NOUN
easat-6653	8	17	.	.	PUNCT
easat-6653	9	1	assessing	assess	VERB
easat-6653	9	2	key	key	ADJ
easat-6653	9	3	factors	factor	NOUN
easat-6653	9	4	influencing	influence	VERB
easat-6653	9	5	its	its	PRON
easat-6653	9	6	effectiveness	effectiveness	NOUN
easat-6653	9	7	,	,	PUNCT
easat-6653	9	8	including	include	VERB
easat-6653	9	9	independence	independence	NOUN
easat-6653	9	10	,	,	PUNCT
easat-6653	9	11	is	be	AUX
easat-6653	9	12	therefore	therefore	ADV
easat-6653	9	13	paramount	paramount	ADJ
easat-6653	9	14	for	for	ADP
easat-6653	9	15	organizations	organization	NOUN
easat-6653	9	16	aiming	aim	VERB
easat-6653	9	17	to	to	PART
easat-6653	9	18	maximize	maximize	VERB
easat-6653	9	19	the	the	DET
easat-6653	9	20	internal	internal	ADJ
easat-6653	9	21	audit	audit	NOUN
easat-6653	9	22	's	's	PART
easat-6653	9	23	contribution	contribution	NOUN
easat-6653	9	24	.	.	PUNCT
easat-6653	10	1	this	this	DET
easat-6653	10	2	study	study	NOUN
easat-6653	10	3	investigates	investigate	VERB
easat-6653	10	4	the	the	DET
easat-6653	10	5	impact	impact	NOUN
easat-6653	10	6	of	of	ADP
easat-6653	10	7	internal	internal	ADJ
easat-6653	10	8	audit	audit	NOUN
easat-6653	10	9	independence	independence	NOUN
easat-6653	10	10	on	on	ADP
easat-6653	10	11	internal	internal	ADJ
easat-6653	10	12	audit	audit	NOUN
easat-6653	10	13	effectiveness	effectiveness	NOUN
easat-6653	10	14	.	.	PUNCT
easat-6653	11	1	drawing	draw	VERB
easat-6653	11	2	on	on	ADP
easat-6653	11	3	primary	primary	ADJ
easat-6653	11	4	data	datum	NOUN
easat-6653	11	5	,	,	PUNCT
easat-6653	11	6	a	a	DET
easat-6653	11	7	survey	survey	NOUN
easat-6653	11	8	was	be	AUX
easat-6653	11	9	administered	administer	VERB
easat-6653	11	10	to	to	ADP
easat-6653	11	11	265	265	NUM
easat-6653	11	12	internal	internal	ADJ
easat-6653	11	13	auditors	auditor	NOUN
easat-6653	11	14	and	and	CCONJ
easat-6653	11	15	managers	manager	NOUN
easat-6653	11	16	working	work	VERB
easat-6653	11	17	in	in	ADP
easat-6653	11	18	corporations	corporation	NOUN
easat-6653	11	19	with	with	ADP
easat-6653	11	20	established	establish	VERB
easat-6653	11	21	internal	internal	ADJ
easat-6653	11	22	audit	audit	NOUN
easat-6653	11	23	functions	function	NOUN
easat-6653	11	24	across	across	ADP
easat-6653	11	25	vietnam	vietnam	PROPN
easat-6653	11	26	.	.	PUNCT
easat-6653	12	1	descriptive	descriptive	ADJ
easat-6653	12	2	statistics	statistic	NOUN
easat-6653	12	3	,	,	PUNCT
easat-6653	12	4	including	include	VERB
easat-6653	12	5	a	a	DET
easat-6653	12	6	frequency	frequency	NOUN
easat-6653	12	7	table	table	NOUN
easat-6653	12	8	,	,	PUNCT
easat-6653	12	9	mean	mean	VERB
easat-6653	12	10	,	,	PUNCT
easat-6653	12	11	and	and	CCONJ
easat-6653	12	12	standard	standard	ADJ
easat-6653	12	13	deviation	deviation	NOUN
easat-6653	12	14	,	,	PUNCT
easat-6653	12	15	provided	provide	VERB
easat-6653	12	16	preliminary	preliminary	ADJ
easat-6653	12	17	insights	insight	NOUN
easat-6653	12	18	,	,	PUNCT
easat-6653	12	19	while	while	SCONJ
easat-6653	12	20	inferential	inferential	ADJ
easat-6653	12	21	statistics	statistic	NOUN
easat-6653	12	22	,	,	PUNCT
easat-6653	12	23	including	include	VERB
easat-6653	12	24	pearson	pearson	PROPN
easat-6653	12	25	’s	’s	PART
easat-6653	12	26	correlation	correlation	NOUN
easat-6653	12	27	analysis	analysis	NOUN
easat-6653	12	28	and	and	CCONJ
easat-6653	12	29	regression	regression	NOUN
easat-6653	12	30	analysis	analysis	NOUN
easat-6653	12	31	,	,	PUNCT
easat-6653	12	32	utilizing	utilize	VERB
easat-6653	12	33	spss	spss	PROPN
easat-6653	12	34	22	22	NUM
easat-6653	12	35	,	,	PUNCT
easat-6653	12	36	were	be	AUX
easat-6653	12	37	employed	employ	VERB
easat-6653	12	38	to	to	PART
easat-6653	12	39	test	test	VERB
easat-6653	12	40	the	the	DET
easat-6653	12	41	hypothesized	hypothesized	ADJ
easat-6653	12	42	relationship	relationship	NOUN
easat-6653	12	43	.	.	PUNCT
easat-6653	13	1	the	the	DET
easat-6653	13	2	empirical	empirical	ADJ
easat-6653	13	3	findings	finding	NOUN
easat-6653	13	4	demonstrate	demonstrate	VERB
easat-6653	13	5	a	a	DET
easat-6653	13	6	robust	robust	ADJ
easat-6653	13	7	and	and	CCONJ
easat-6653	13	8	statistically	statistically	ADV
easat-6653	13	9	significant	significant	ADJ
easat-6653	13	10	positive	positive	ADJ
easat-6653	13	11	influence	influence	NOUN
easat-6653	13	12	of	of	ADP
easat-6653	13	13	internal	internal	ADJ
easat-6653	13	14	audit	audit	NOUN
easat-6653	13	15	independence	independence	NOUN
easat-6653	13	16	on	on	ADP
easat-6653	13	17	the	the	DET
easat-6653	13	18	perceived	perceive	VERB
easat-6653	13	19	effectiveness	effectiveness	NOUN
easat-6653	13	20	of	of	ADP
easat-6653	13	21	internal	internal	ADJ
easat-6653	13	22	audit	audit	NOUN
easat-6653	13	23	activities	activity	NOUN
easat-6653	13	24	.	.	PUNCT
easat-6653	14	1	these	these	DET
easat-6653	14	2	results	result	NOUN
easat-6653	14	3	conclusively	conclusively	ADV
easat-6653	14	4	highlight	highlight	VERB
easat-6653	14	5	independence	independence	NOUN
easat-6653	14	6	as	as	ADP
easat-6653	14	7	a	a	DET
easat-6653	14	8	critical	critical	ADJ
easat-6653	14	9	determinant	determinant	NOUN
easat-6653	14	10	of	of	ADP
easat-6653	14	11	internal	internal	ADJ
easat-6653	14	12	audit	audit	NOUN
easat-6653	14	13	effectiveness	effectiveness	NOUN
easat-6653	14	14	(	(	PUNCT
easat-6653	14	15	β	β	X
easat-6653	14	16	=	=	SYM
easat-6653	14	17	0.569	0.569	NUM
easat-6653	14	18	,	,	PUNCT
easat-6653	14	19	p	p	NOUN
easat-6653	14	20	-	-	PUNCT
easat-6653	14	21	value	value	NOUN
easat-6653	14	22	=	=	NOUN
easat-6653	14	23	0.000	0.000	NUM
easat-6653	14	24	)	)	PUNCT
easat-6653	14	25	.	.	PUNCT
easat-6653	15	1	based	base	VERB
easat-6653	15	2	on	on	ADP
easat-6653	15	3	this	this	DET
easat-6653	15	4	evidence	evidence	NOUN
easat-6653	15	5	,	,	PUNCT
easat-6653	15	6	the	the	DET
easat-6653	15	7	study	study	NOUN
easat-6653	15	8	provides	provide	VERB
easat-6653	15	9	actionable	actionable	ADJ
easat-6653	15	10	recommendations	recommendation	NOUN
easat-6653	15	11	aimed	aim	VERB
easat-6653	15	12	at	at	ADP
easat-6653	15	13	internal	internal	ADJ
easat-6653	15	14	audit	audit	NOUN
easat-6653	15	15	departments	department	NOUN
easat-6653	15	16	,	,	PUNCT
easat-6653	15	17	senior	senior	ADJ
easat-6653	15	18	management	management	NOUN
easat-6653	15	19	,	,	PUNCT
easat-6653	15	20	and	and	CCONJ
easat-6653	15	21	relevant	relevant	ADJ
easat-6653	15	22	regulatory	regulatory	ADJ
easat-6653	15	23	bodies	body	NOUN
easat-6653	15	24	in	in	ADP
easat-6653	15	25	vietnam	vietnam	PROPN
easat-6653	15	26	to	to	PART
easat-6653	15	27	strengthen	strengthen	VERB
easat-6653	15	28	internal	internal	ADJ
easat-6653	15	29	audit	audit	NOUN
easat-6653	15	30	independence	independence	NOUN
easat-6653	15	31	and	and	CCONJ
easat-6653	15	32	enhance	enhance	VERB
easat-6653	15	33	their	their	PRON
easat-6653	15	34	overall	overall	ADJ
easat-6653	15	35	contribution	contribution	NOUN
easat-6653	15	36	to	to	ADP
easat-6653	15	37	organizational	organizational	ADJ
easat-6653	15	38	governance	governance	NOUN
easat-6653	15	39	.	.	PUNCT
easat-6653	16	1	keywords	keyword	NOUN
easat-6653	16	2	:	:	PUNCT
easat-6653	16	3	effectiveness	effectiveness	NOUN
easat-6653	16	4	,	,	PUNCT
easat-6653	16	5	independence	independence	NOUN
easat-6653	16	6	,	,	PUNCT
easat-6653	16	7	internal	internal	ADJ
easat-6653	16	8	audit	audit	NOUN
easat-6653	16	9	(	(	PUNCT
easat-6653	16	10	ia	ia	PROPN
easat-6653	16	11	)	)	PUNCT
easat-6653	16	12	.	.	PUNCT
easat-6653	17	1	1	1	X
easat-6653	17	2	.	.	X
easat-6653	17	3	introduction	introduction	NOUN
easat-6653	17	4	internal	internal	ADJ
easat-6653	17	5	audit	audit	NOUN
easat-6653	17	6	(	(	PUNCT
easat-6653	17	7	ia	ia	NOUN
easat-6653	17	8	)	)	PUNCT
easat-6653	17	9	is	be	AUX
easat-6653	17	10	defined	define	VERB
easat-6653	17	11	as	as	ADP
easat-6653	17	12	“	"	PUNCT
easat-6653	17	13	an	an	DET
easat-6653	17	14	independent	independent	ADJ
easat-6653	17	15	,	,	PUNCT
easat-6653	17	16	objective	objective	ADJ
easat-6653	17	17	assurance	assurance	NOUN
easat-6653	17	18	and	and	CCONJ
easat-6653	17	19	consulting	consulting	NOUN
easat-6653	17	20	activity	activity	NOUN
easat-6653	17	21	designed	design	VERB
easat-6653	17	22	to	to	PART
easat-6653	17	23	feature	feature	VERB
easat-6653	17	24	value	value	NOUN
easat-6653	17	25	and	and	CCONJ
easat-6653	17	26	improve	improve	VERB
easat-6653	17	27	an	an	DET
easat-6653	17	28	organization	organization	NOUN
easat-6653	17	29	's	's	PART
easat-6653	17	30	operations	operation	NOUN
easat-6653	17	31	”	"	PUNCT
easat-6653	18	1	[	[	X
easat-6653	18	2	1	1	NUM
easat-6653	18	3	]	]	PUNCT
easat-6653	18	4	.	.	PUNCT
easat-6653	19	1	in	in	ADP
easat-6653	19	2	2020	2020	NUM
easat-6653	19	3	,	,	PUNCT
easat-6653	19	4	the	the	DET
easat-6653	19	5	institute	institute	NOUN
easat-6653	19	6	of	of	ADP
easat-6653	19	7	internal	internal	ADJ
easat-6653	19	8	auditors	auditor	NOUN
easat-6653	19	9	(	(	PUNCT
easat-6653	19	10	iia	iia	PROPN
easat-6653	19	11	)	)	PUNCT
easat-6653	19	12	updated	update	VERB
easat-6653	19	13	ia	ia	PROPN
easat-6653	19	14	’s	’s	PART
easat-6653	19	15	definition	definition	NOUN
easat-6653	19	16	to	to	PART
easat-6653	19	17	reflect	reflect	VERB
easat-6653	19	18	these	these	DET
easat-6653	19	19	transformations	transformation	NOUN
easat-6653	19	20	as	as	ADP
easat-6653	19	21	following	follow	VERB
easat-6653	19	22	:	:	PUNCT
easat-6653	19	23	“	"	PUNCT
easat-6653	19	24	internal	internal	ADJ
easat-6653	19	25	auditing	auditing	NOUN
easat-6653	19	26	is	be	AUX
easat-6653	19	27	an	an	DET
easat-6653	19	28	independent	independent	ADJ
easat-6653	19	29	,	,	PUNCT
easat-6653	19	30	objective	objective	ADJ
easat-6653	19	31	assurance	assurance	NOUN
easat-6653	19	32	and	and	CCONJ
easat-6653	19	33	consulting	consulting	NOUN
easat-6653	19	34	activity	activity	NOUN
easat-6653	19	35	designed	design	VERB
easat-6653	19	36	to	to	PART
easat-6653	19	37	add	add	VERB
easat-6653	19	38	value	value	NOUN
easat-6653	19	39	and	and	CCONJ
easat-6653	19	40	improve	improve	VERB
easat-6653	19	41	an	an	DET
easat-6653	19	42	organization	organization	NOUN
easat-6653	19	43	’s	’s	PART
easat-6653	19	44	operations	operation	NOUN
easat-6653	19	45	.	.	PUNCT
easat-6653	20	1	it	it	PRON
easat-6653	20	2	helps	help	VERB
easat-6653	20	3	an	an	DET
easat-6653	20	4	organization	organization	NOUN
easat-6653	20	5	accomplish	accomplish	VERB
easat-6653	20	6	its	its	PRON
easat-6653	20	7	objectives	objective	NOUN
easat-6653	20	8	by	by	ADP
easat-6653	20	9	bringing	bring	VERB
easat-6653	20	10	a	a	DET
easat-6653	20	11	systematic	systematic	ADJ
easat-6653	20	12	,	,	PUNCT
easat-6653	20	13	disciplined	disciplined	ADJ
easat-6653	20	14	approach	approach	NOUN
easat-6653	20	15	to	to	PART
easat-6653	20	16	evaluate	evaluate	VERB
easat-6653	20	17	and	and	CCONJ
easat-6653	20	18	improve	improve	VERB
easat-6653	20	19	the	the	DET
easat-6653	20	20	effectiveness	effectiveness	NOUN
easat-6653	20	21	of	of	ADP
easat-6653	20	22	risk	risk	NOUN
easat-6653	20	23	management	management	NOUN
easat-6653	20	24	,	,	PUNCT
easat-6653	20	25	control	control	NOUN
easat-6653	20	26	,	,	PUNCT
easat-6653	20	27	and	and	CCONJ
easat-6653	20	28	governance	governance	NOUN
easat-6653	20	29	processes	process	NOUN
easat-6653	20	30	”	"	PUNCT
easat-6653	21	1	[	[	X
easat-6653	21	2	2	2	NUM
easat-6653	21	3	]	]	PUNCT
easat-6653	21	4	.	.	PUNCT
easat-6653	22	1	the	the	DET
easat-6653	22	2	aforementioned	aforementioned	ADJ
easat-6653	22	3	description	description	NOUN
easat-6653	22	4	indicates	indicate	VERB
easat-6653	22	5	that	that	SCONJ
easat-6653	22	6	ias	ia	NOUN
easat-6653	22	7	have	have	AUX
easat-6653	22	8	been	be	AUX
easat-6653	22	9	modified	modify	VERB
easat-6653	22	10	to	to	PART
easat-6653	22	11	improve	improve	VERB
easat-6653	22	12	and	and	CCONJ
easat-6653	22	13	add	add	VERB
easat-6653	22	14	value	value	NOUN
easat-6653	22	15	to	to	ADP
easat-6653	22	16	an	an	DET
easat-6653	22	17	organization	organization	NOUN
easat-6653	22	18	's	's	PART
easat-6653	22	19	operations	operation	NOUN
easat-6653	22	20	by	by	ADP
easat-6653	22	21	providing	provide	VERB
easat-6653	22	22	a	a	DET
easat-6653	22	23	wide	wide	ADJ
easat-6653	22	24	range	range	NOUN
easat-6653	22	25	of	of	ADP
easat-6653	22	26	services	service	NOUN
easat-6653	22	27	,	,	PUNCT
easat-6653	22	28	including	include	VERB
easat-6653	22	29	operational	operational	ADJ
easat-6653	22	30	consulting	consulting	NOUN
easat-6653	22	31	and	and	CCONJ
easat-6653	22	32	audit	audit	NOUN
easat-6653	22	33	services	service	NOUN
easat-6653	22	34	.	.	PUNCT
easat-6653	23	1	ia	ia	PROPN
easat-6653	23	2	can	can	AUX
easat-6653	23	3	enhance	enhance	VERB
easat-6653	23	4	the	the	DET
easat-6653	23	5	organization	organization	NOUN
easat-6653	23	6	's	's	PART
easat-6653	23	7	ability	ability	NOUN
easat-6653	23	8	to	to	PART
easat-6653	23	9	attain	attain	VERB
easat-6653	23	10	its	its	PRON
easat-6653	23	11	objectives	objective	NOUN
easat-6653	23	12	by	by	ADP
easat-6653	23	13	employing	employ	VERB
easat-6653	23	14	a	a	DET
easat-6653	23	15	systematic	systematic	ADJ
easat-6653	23	16	and	and	CCONJ
easat-6653	23	17	principled	principled	ADJ
easat-6653	23	18	methodology	methodology	NOUN
easat-6653	23	19	to	to	PART
easat-6653	23	20	evaluate	evaluate	VERB
easat-6653	23	21	and	and	CCONJ
easat-6653	23	22	refine	refine	VERB
easat-6653	23	23	the	the	DET
easat-6653	23	24	efficacy	efficacy	NOUN
easat-6653	23	25	of	of	ADP
easat-6653	23	26	its	its	PRON
easat-6653	23	27	risk	risk	NOUN
easat-6653	23	28	management	management	NOUN
easat-6653	23	29	,	,	PUNCT
easat-6653	23	30	control	control	NOUN
easat-6653	23	31	,	,	PUNCT
easat-6653	23	32	and	and	CCONJ
easat-6653	23	33	governance	governance	NOUN
easat-6653	23	34	processes	process	NOUN
easat-6653	23	35	[	[	X
easat-6653	23	36	1	1	NUM
easat-6653	23	37	]	]	PUNCT
easat-6653	23	38	.	.	PUNCT
easat-6653	24	1	ia	ia	PROPN
easat-6653	24	2	guarantees	guarantee	VERB
easat-6653	24	3	the	the	DET
easat-6653	24	4	organization	organization	NOUN
easat-6653	24	5	's	's	PART
easat-6653	24	6	strategic	strategic	ADJ
easat-6653	24	7	processes	process	NOUN
easat-6653	24	8	,	,	PUNCT
easat-6653	24	9	governance	governance	NOUN
easat-6653	24	10	,	,	PUNCT
easat-6653	24	11	and	and	CCONJ
easat-6653	24	12	risk	risk	NOUN
easat-6653	24	13	management	management	NOUN
easat-6653	24	14	,	,	PUNCT
easat-6653	24	15	facilitating	facilitate	VERB
easat-6653	24	16	the	the	DET
easat-6653	24	17	attainment	attainment	NOUN
easat-6653	24	18	of	of	ADP
easat-6653	24	19	its	its	PRON
easat-6653	24	20	strategic	strategic	ADJ
easat-6653	24	21	,	,	PUNCT
easat-6653	24	22	operational	operational	ADJ
easat-6653	24	23	,	,	PUNCT
easat-6653	24	24	and	and	CCONJ
easat-6653	24	25	financial	financial	ADJ
easat-6653	24	26	objectives	objective	NOUN
easat-6653	24	27	.	.	PUNCT
easat-6653	25	1	ia	ia	NOUN
easat-6653	25	2	activities	activity	NOUN
easat-6653	25	3	occur	occur	VERB
easat-6653	25	4	across	across	ADP
easat-6653	25	5	various	various	ADJ
easat-6653	25	6	cultural	cultural	ADJ
easat-6653	25	7	and	and	CCONJ
easat-6653	25	8	legal	legal	ADJ
easat-6653	25	9	contexts	contexts	NOUN
easat-6653	25	10	,	,	PUNCT
easat-6653	25	11	within	within	ADP
easat-6653	25	12	organizations	organization	NOUN
easat-6653	25	13	that	that	PRON
easat-6653	25	14	possess	possess	VERB
easat-6653	25	15	diverse	diverse	ADJ
easat-6653	25	16	objectives	objective	NOUN
easat-6653	25	17	,	,	PUNCT
easat-6653	25	18	sizes	size	NOUN
easat-6653	25	19	,	,	PUNCT
easat-6653	25	20	and	and	CCONJ
easat-6653	25	21	structures	structure	NOUN
easat-6653	25	22	,	,	PUNCT
easat-6653	25	23	executed	execute	VERB
easat-6653	25	24	by	by	ADP
easat-6653	25	25	distinct	distinct	ADJ
easat-6653	25	26	internal	internal	ADJ
easat-6653	25	27	or	or	CCONJ
easat-6653	25	28	external	external	ADJ
easat-6653	25	29	entities	entity	NOUN
easat-6653	25	30	.	.	PUNCT
easat-6653	26	1	previously	previously	ADV
easat-6653	26	2	,	,	PUNCT
easat-6653	26	3	the	the	DET
easat-6653	26	4	ia	ia	PROPN
easat-6653	26	5	's	's	PART
easat-6653	26	6	responsibilities	responsibility	NOUN
easat-6653	26	7	were	be	AUX
easat-6653	26	8	limited	limit	VERB
easat-6653	26	9	to	to	ADP
easat-6653	26	10	financial	financial	ADJ
easat-6653	26	11	estimation	estimation	NOUN
easat-6653	26	12	and	and	CCONJ
easat-6653	26	13	oversight	oversight	NOUN
easat-6653	26	14	of	of	ADP
easat-6653	26	15	control	control	NOUN
easat-6653	26	16	measures	measure	NOUN
easat-6653	26	17	.	.	PUNCT
easat-6653	27	1	in	in	ADP
easat-6653	27	2	recent	recent	ADJ
easat-6653	27	3	years	year	NOUN
easat-6653	27	4	,	,	PUNCT
easat-6653	27	5	the	the	DET
easat-6653	27	6	significance	significance	NOUN
easat-6653	27	7	of	of	ADP
easat-6653	27	8	ia	ia	PROPN
easat-6653	27	9	has	have	AUX
easat-6653	27	10	been	be	AUX
easat-6653	27	11	markedly	markedly	ADV
easat-6653	27	12	emphasized	emphasize	VERB
easat-6653	27	13	by	by	ADP
easat-6653	27	14	companies	company	NOUN
easat-6653	27	15	compelled	compel	VERB
easat-6653	27	16	https://orcid.org/0000-0003-1830-6932	https://orcid.org/0000-0003-1830-6932	PROPN
easat-6653	27	17	https://orcid.org/0009-0000-3429-7541	https://orcid.org/0009-0000-3429-7541	PROPN
easat-6653	27	18	https://orcid.org/0000-0003-4306-9983	https://orcid.org/0000-0003-4306-9983	PROPN
easat-6653	27	19	2795	2795	NUM
easat-6653	27	20	edelweiss	edelweiss	PROPN
easat-6653	27	21	applied	apply	VERB
easat-6653	27	22	science	science	NOUN
easat-6653	27	23	and	and	CCONJ
easat-6653	27	24	technology	technology	NOUN
easat-6653	27	25	issn	issn	PROPN
easat-6653	27	26	:	:	PUNCT
easat-6653	27	27	2576	2576	NUM
easat-6653	27	28	-	-	SYM
easat-6653	27	29	8484	8484	NUM
easat-6653	27	30	vol	vol	NOUN
easat-6653	27	31	.	.	PROPN
easat-6653	28	1	9	9	NUM
easat-6653	28	2	,	,	PUNCT
easat-6653	28	3	no	no	INTJ
easat-6653	28	4	.	.	NOUN
easat-6653	28	5	4	4	NUM
easat-6653	28	6	:	:	SYM
easat-6653	28	7	2794	2794	NUM
easat-6653	28	8	-	-	SYM
easat-6653	28	9	2802	2802	NUM
easat-6653	28	10	,	,	PUNCT
easat-6653	28	11	2025	2025	NUM
easat-6653	28	12	doi	doi	NOUN
easat-6653	28	13	:	:	PUNCT
easat-6653	28	14	10.55214/25768484.v9i4.6653	10.55214/25768484.v9i4.6653	NUM
easat-6653	28	15	©	©	NOUN
easat-6653	28	16	2025	2025	NUM
easat-6653	28	17	by	by	ADP
easat-6653	28	18	the	the	DET
easat-6653	28	19	authors	author	NOUN
easat-6653	28	20	;	;	PUNCT
easat-6653	28	21	licensee	licensee	PROPN
easat-6653	28	22	learning	learning	NOUN
easat-6653	28	23	gate	gate	NOUN
easat-6653	28	24	to	to	PART
easat-6653	28	25	utilize	utilize	VERB
easat-6653	28	26	it	it	PRON
easat-6653	28	27	burnaby	burnaby	PROPN
easat-6653	28	28	and	and	CCONJ
easat-6653	28	29	hass	hass	VERB
easat-6653	28	30	[	[	X
easat-6653	28	31	3	3	NUM
easat-6653	28	32	]	]	PUNCT
easat-6653	28	33	.	.	PUNCT
easat-6653	29	1	this	this	PRON
easat-6653	29	2	results	result	VERB
easat-6653	29	3	from	from	ADP
easat-6653	29	4	technological	technological	ADJ
easat-6653	29	5	,	,	PUNCT
easat-6653	29	6	political	political	ADJ
easat-6653	29	7	,	,	PUNCT
easat-6653	29	8	regulatory	regulatory	ADJ
easat-6653	29	9	,	,	PUNCT
easat-6653	29	10	and	and	CCONJ
easat-6653	29	11	economic	economic	ADJ
easat-6653	29	12	changes	change	NOUN
easat-6653	29	13	over	over	ADP
easat-6653	29	14	recent	recent	ADJ
easat-6653	29	15	decades	decade	NOUN
easat-6653	29	16	that	that	PRON
easat-6653	29	17	have	have	AUX
easat-6653	29	18	profoundly	profoundly	ADV
easat-6653	29	19	impacted	impact	VERB
easat-6653	29	20	corporate	corporate	ADJ
easat-6653	29	21	functions	function	NOUN
easat-6653	29	22	and	and	CCONJ
easat-6653	29	23	operations	operation	NOUN
easat-6653	29	24	,	,	PUNCT
easat-6653	29	25	heightening	heighten	VERB
easat-6653	29	26	business	business	NOUN
easat-6653	29	27	risks	risk	NOUN
easat-6653	29	28	,	,	PUNCT
easat-6653	29	29	economic	economic	ADJ
easat-6653	29	30	volatility	volatility	NOUN
easat-6653	29	31	,	,	PUNCT
easat-6653	29	32	and	and	CCONJ
easat-6653	29	33	financial	financial	ADJ
easat-6653	29	34	fraud	fraud	NOUN
easat-6653	29	35	scandals	scandal	NOUN
easat-6653	29	36	[	[	X
easat-6653	29	37	4	4	NUM
easat-6653	29	38	-	-	SYM
easat-6653	29	39	6	6	NUM
easat-6653	29	40	]	]	PUNCT
easat-6653	29	41	.	.	PUNCT
easat-6653	30	1	ia	ia	PROPN
easat-6653	30	2	began	begin	VERB
easat-6653	30	3	to	to	PART
easat-6653	30	4	form	form	VERB
easat-6653	30	5	and	and	CCONJ
easat-6653	30	6	develop	develop	VERB
easat-6653	30	7	in	in	ADP
easat-6653	30	8	the	the	DET
easat-6653	30	9	world	world	NOUN
easat-6653	30	10	both	both	CCONJ
easat-6653	30	11	in	in	ADP
easat-6653	30	12	theory	theory	NOUN
easat-6653	30	13	and	and	CCONJ
easat-6653	30	14	practice	practice	NOUN
easat-6653	30	15	in	in	ADP
easat-6653	30	16	the	the	DET
easat-6653	30	17	1940s	1940	NOUN
easat-6653	30	18	of	of	ADP
easat-6653	30	19	the	the	DET
easat-6653	30	20	last	last	ADJ
easat-6653	30	21	century	century	NOUN
easat-6653	30	22	.	.	PUNCT
easat-6653	31	1	in	in	ADP
easat-6653	31	2	vietnam	vietnam	PROPN
easat-6653	31	3	,	,	PUNCT
easat-6653	31	4	on	on	ADP
easat-6653	31	5	october	october	PROPN
easat-6653	31	6	28	28	NUM
easat-6653	31	7	,	,	PUNCT
easat-6653	31	8	1997	1997	NUM
easat-6653	31	9	,	,	PUNCT
easat-6653	31	10	the	the	DET
easat-6653	31	11	ministry	ministry	PROPN
easat-6653	31	12	of	of	ADP
easat-6653	31	13	finance	finance	PROPN
easat-6653	31	14	issued	issue	VERB
easat-6653	31	15	decision	decision	NOUN
easat-6653	31	16	no	no	PROPN
easat-6653	31	17	.	.	PUNCT
easat-6653	31	18	832tc	832tc	PROPN
easat-6653	31	19	/	/	SYM
easat-6653	31	20	qd	qd	PROPN
easat-6653	31	21	/	/	SYM
easat-6653	31	22	cdkt	cdkt	NOUN
easat-6653	31	23	on	on	ADP
easat-6653	31	24	regulations	regulation	NOUN
easat-6653	31	25	on	on	ADP
easat-6653	31	26	ia	ia	PROPN
easat-6653	31	27	applicable	applicable	ADJ
easat-6653	31	28	to	to	ADP
easat-6653	31	29	enterprises	enterprise	NOUN
easat-6653	31	30	,	,	PUNCT
easat-6653	31	31	which	which	PRON
easat-6653	31	32	is	be	AUX
easat-6653	31	33	considered	consider	VERB
easat-6653	31	34	the	the	DET
easat-6653	31	35	first	first	ADJ
easat-6653	31	36	legal	legal	ADJ
easat-6653	31	37	document	document	NOUN
easat-6653	31	38	of	of	ADP
easat-6653	31	39	vietnam	vietnam	PROPN
easat-6653	31	40	on	on	ADP
easat-6653	31	41	ia	ia	PROPN
easat-6653	31	42	.	.	PUNCT
easat-6653	31	43	however	however	ADV
easat-6653	31	44	,	,	PUNCT
easat-6653	31	45	due	due	ADP
easat-6653	31	46	to	to	ADP
easat-6653	31	47	insufficient	insufficient	ADJ
easat-6653	31	48	awareness	awareness	NOUN
easat-6653	31	49	and	and	CCONJ
easat-6653	31	50	inconsistent	inconsistent	ADJ
easat-6653	31	51	viewpoints	viewpoint	NOUN
easat-6653	31	52	,	,	PUNCT
easat-6653	31	53	at	at	ADP
easat-6653	31	54	that	that	DET
easat-6653	31	55	time	time	NOUN
easat-6653	31	56	,	,	PUNCT
easat-6653	31	57	this	this	DET
easat-6653	31	58	document	document	NOUN
easat-6653	31	59	was	be	AUX
easat-6653	31	60	not	not	PART
easat-6653	31	61	seriously	seriously	ADV
easat-6653	31	62	implemented	implement	VERB
easat-6653	31	63	.	.	PUNCT
easat-6653	32	1	after	after	ADP
easat-6653	32	2	nearly	nearly	ADV
easat-6653	32	3	20	20	NUM
easat-6653	32	4	years	year	NOUN
easat-6653	32	5	,	,	PUNCT
easat-6653	32	6	before	before	ADP
easat-6653	32	7	the	the	DET
easat-6653	32	8	inadequacies	inadequacy	NOUN
easat-6653	32	9	in	in	ADP
easat-6653	32	10	the	the	DET
easat-6653	32	11	inspection	inspection	NOUN
easat-6653	32	12	and	and	CCONJ
easat-6653	32	13	control	control	NOUN
easat-6653	32	14	of	of	ADP
easat-6653	32	15	state	state	NOUN
easat-6653	32	16	financial	financial	ADJ
easat-6653	32	17	activities	activity	NOUN
easat-6653	32	18	,	,	PUNCT
easat-6653	32	19	corporate	corporate	ADJ
easat-6653	32	20	finance	finance	NOUN
easat-6653	32	21	,	,	PUNCT
easat-6653	32	22	and	and	CCONJ
easat-6653	32	23	the	the	DET
easat-6653	32	24	requirements	requirement	NOUN
easat-6653	32	25	of	of	ADP
easat-6653	32	26	international	international	ADJ
easat-6653	32	27	economic	economic	ADJ
easat-6653	32	28	integration	integration	NOUN
easat-6653	32	29	,	,	PUNCT
easat-6653	32	30	a	a	DET
easat-6653	32	31	market	market	NOUN
easat-6653	32	32	economy	economy	NOUN
easat-6653	32	33	,	,	PUNCT
easat-6653	32	34	internal	internal	ADJ
easat-6653	32	35	control	control	NOUN
easat-6653	32	36	,	,	PUNCT
easat-6653	32	37	ia	ia	PROPN
easat-6653	32	38	has	have	AUX
easat-6653	32	39	officially	officially	ADV
easat-6653	32	40	included	include	VERB
easat-6653	32	41	legal	legal	ADJ
easat-6653	32	42	provisions	provision	NOUN
easat-6653	32	43	in	in	ADP
easat-6653	32	44	the	the	DET
easat-6653	32	45	revised	revised	ADJ
easat-6653	32	46	accounting	accounting	NOUN
easat-6653	32	47	law	law	NOUN
easat-6653	32	48	2015	2015	NUM
easat-6653	32	49	.	.	PUNCT
easat-6653	33	1	in	in	ADP
easat-6653	33	2	particular	particular	ADJ
easat-6653	33	3	,	,	PUNCT
easat-6653	33	4	on	on	ADP
easat-6653	33	5	january	january	PROPN
easat-6653	33	6	22	22	NUM
easat-6653	33	7	,	,	PUNCT
easat-6653	33	8	2019	2019	NUM
easat-6653	33	9	,	,	PUNCT
easat-6653	33	10	the	the	DET
easat-6653	33	11	government	government	NOUN
easat-6653	33	12	issued	issue	VERB
easat-6653	33	13	decree	decree	NOUN
easat-6653	33	14	no	no	INTJ
easat-6653	33	15	.	.	PUNCT
easat-6653	34	1	05/2019	05/2019	ADP
easat-6653	34	2	/	/	SYM
easat-6653	34	3	nd	nd	ADP
easat-6653	34	4	-	-	PUNCT
easat-6653	34	5	cp	cp	PROPN
easat-6653	34	6	regulating	regulating	PROPN
easat-6653	34	7	ia	ia	PROPN
easat-6653	34	8	,	,	PUNCT
easat-6653	34	9	including	include	VERB
easat-6653	34	10	some	some	DET
easat-6653	34	11	regulations	regulation	NOUN
easat-6653	34	12	on	on	ADP
easat-6653	34	13	ia	ia	PROPN
easat-6653	34	14	at	at	ADP
easat-6653	34	15	enterprises	enterprise	NOUN
easat-6653	34	16	,	,	PUNCT
easat-6653	34	17	and	and	CCONJ
easat-6653	34	18	by	by	ADP
easat-6653	34	19	2020	2020	NUM
easat-6653	34	20	,	,	PUNCT
easat-6653	34	21	the	the	DET
easat-6653	34	22	ministry	ministry	PROPN
easat-6653	34	23	of	of	ADP
easat-6653	34	24	finance	finance	PROPN
easat-6653	34	25	had	have	AUX
easat-6653	34	26	issued	issue	VERB
easat-6653	34	27	more	more	ADV
easat-6653	34	28	detailed	detailed	ADJ
easat-6653	34	29	guidance	guidance	NOUN
easat-6653	34	30	documents	document	NOUN
easat-6653	34	31	.	.	PUNCT
easat-6653	35	1	some	some	DET
easat-6653	35	2	businesses	business	NOUN
easat-6653	35	3	,	,	PUNCT
easat-6653	35	4	mostly	mostly	ADV
easat-6653	35	5	well	well	ADV
easat-6653	35	6	-	-	PUNCT
easat-6653	35	7	known	know	VERB
easat-6653	35	8	enterprises	enterprise	NOUN
easat-6653	35	9	or	or	CCONJ
easat-6653	35	10	banks	bank	NOUN
easat-6653	35	11	,	,	PUNCT
easat-6653	35	12	have	have	AUX
easat-6653	35	13	started	start	VERB
easat-6653	35	14	to	to	PART
easat-6653	35	15	effectively	effectively	ADV
easat-6653	35	16	use	use	VERB
easat-6653	35	17	internal	internal	ADJ
easat-6653	35	18	audit	audit	NOUN
easat-6653	35	19	,	,	PUNCT
easat-6653	35	20	including	include	VERB
easat-6653	35	21	bao	bao	PROPN
easat-6653	35	22	viet	viet	PROPN
easat-6653	35	23	,	,	PUNCT
easat-6653	35	24	vinamilk	vinamilk	ADJ
easat-6653	35	25	,	,	PUNCT
easat-6653	35	26	bidv	bidv	NOUN
easat-6653	35	27	,	,	PUNCT
easat-6653	35	28	vietcombank	vietcombank	NOUN
easat-6653	35	29	,	,	PUNCT
easat-6653	35	30	…	…	PUNCT
easat-6653	35	31	.	.	PROPN
easat-6653	35	32	,	,	PUNCT
easat-6653	35	33	the	the	DET
easat-6653	35	34	rest	rest	NOUN
easat-6653	35	35	do	do	AUX
easat-6653	35	36	not	not	PART
easat-6653	35	37	have	have	VERB
easat-6653	35	38	an	an	DET
easat-6653	35	39	ia	ia	NOUN
easat-6653	35	40	[	[	X
easat-6653	35	41	7	7	NUM
easat-6653	35	42	]	]	PUNCT
easat-6653	35	43	.	.	PUNCT
easat-6653	36	1	the	the	DET
easat-6653	36	2	situation	situation	NOUN
easat-6653	36	3	in	in	ADP
easat-6653	36	4	vietnam	vietnam	PROPN
easat-6653	36	5	shows	show	VERB
easat-6653	36	6	that	that	SCONJ
easat-6653	36	7	many	many	ADJ
easat-6653	36	8	cases	case	NOUN
easat-6653	36	9	related	relate	VERB
easat-6653	36	10	to	to	ADP
easat-6653	36	11	self	self	NOUN
easat-6653	36	12	interest	interest	NOUN
easat-6653	36	13	actions	action	NOUN
easat-6653	36	14	of	of	ADP
easat-6653	36	15	the	the	DET
easat-6653	36	16	board	board	NOUN
easat-6653	36	17	of	of	ADP
easat-6653	36	18	directors	director	NOUN
easat-6653	36	19	(	(	PUNCT
easat-6653	36	20	bod	bod	PROPN
easat-6653	36	21	)	)	PUNCT
easat-6653	36	22	have	have	AUX
easat-6653	36	23	caused	cause	VERB
easat-6653	36	24	serious	serious	ADJ
easat-6653	36	25	impacts	impact	NOUN
easat-6653	36	26	on	on	ADP
easat-6653	36	27	the	the	DET
easat-6653	36	28	interests	interest	NOUN
easat-6653	36	29	of	of	ADP
easat-6653	36	30	the	the	DET
easat-6653	36	31	company	company	NOUN
easat-6653	36	32	's	's	PART
easat-6653	36	33	shareholders	shareholder	NOUN
easat-6653	36	34	,	,	PUNCT
easat-6653	36	35	but	but	CCONJ
easat-6653	36	36	there	there	PRON
easat-6653	36	37	is	be	VERB
easat-6653	36	38	no	no	DET
easat-6653	36	39	warning	warning	NOUN
easat-6653	36	40	voice	voice	NOUN
easat-6653	36	41	until	until	SCONJ
easat-6653	36	42	the	the	DET
easat-6653	36	43	case	case	NOUN
easat-6653	36	44	was	be	AUX
easat-6653	36	45	discovered	discover	VERB
easat-6653	36	46	.	.	PUNCT
easat-6653	37	1	the	the	DET
easat-6653	37	2	most	most	ADV
easat-6653	37	3	typical	typical	ADJ
easat-6653	37	4	example	example	NOUN
easat-6653	37	5	is	be	AUX
easat-6653	37	6	the	the	DET
easat-6653	37	7	embezzlement	embezzlement	NOUN
easat-6653	37	8	and	and	CCONJ
easat-6653	37	9	abuse	abuse	NOUN
easat-6653	37	10	of	of	ADP
easat-6653	37	11	the	the	DET
easat-6653	37	12	right	right	NOUN
easat-6653	37	13	to	to	PART
easat-6653	37	14	appropriate	appropriate	VERB
easat-6653	37	15	property	property	NOUN
easat-6653	37	16	of	of	ADP
easat-6653	37	17	a	a	DET
easat-6653	37	18	series	series	NOUN
easat-6653	37	19	of	of	ADP
easat-6653	37	20	high	high	ADJ
easat-6653	37	21	-	-	PUNCT
easat-6653	37	22	ranking	rank	VERB
easat-6653	37	23	officials	official	NOUN
easat-6653	37	24	at	at	ADP
easat-6653	37	25	ocean	ocean	PROPN
easat-6653	37	26	bank	bank	PROPN
easat-6653	37	27	.	.	PUNCT
easat-6653	38	1	the	the	DET
easat-6653	38	2	reason	reason	NOUN
easat-6653	38	3	is	be	AUX
easat-6653	38	4	that	that	SCONJ
easat-6653	38	5	most	most	ADJ
easat-6653	38	6	of	of	ADP
easat-6653	38	7	the	the	DET
easat-6653	38	8	business	business	NOUN
easat-6653	38	9	owners	owner	NOUN
easat-6653	38	10	in	in	ADP
easat-6653	38	11	vietnam	vietnam	PROPN
easat-6653	38	12	are	be	AUX
easat-6653	38	13	not	not	PART
easat-6653	38	14	properly	properly	ADV
easat-6653	38	15	aware	aware	ADJ
easat-6653	38	16	of	of	ADP
easat-6653	38	17	the	the	DET
easat-6653	38	18	role	role	NOUN
easat-6653	38	19	,	,	PUNCT
easat-6653	38	20	duties	duty	NOUN
easat-6653	38	21	,	,	PUNCT
easat-6653	38	22	and	and	CCONJ
easat-6653	38	23	functions	function	NOUN
easat-6653	38	24	of	of	ADP
easat-6653	38	25	internal	internal	ADJ
easat-6653	38	26	audits	audits	NOUN
easat-6653	38	27	in	in	ADP
easat-6653	38	28	the	the	DET
easat-6653	38	29	business	business	NOUN
easat-6653	38	30	operations	operation	NOUN
easat-6653	38	31	of	of	ADP
easat-6653	38	32	enterprises	enterprise	NOUN
easat-6653	38	33	.	.	PUNCT
easat-6653	39	1	the	the	DET
easat-6653	39	2	role	role	NOUN
easat-6653	39	3	of	of	ADP
easat-6653	39	4	the	the	DET
easat-6653	39	5	ia	ia	PROPN
easat-6653	39	6	is	be	AUX
easat-6653	39	7	rather	rather	ADV
easat-6653	39	8	fuzzy	fuzzy	ADJ
easat-6653	39	9	,	,	PUNCT
easat-6653	39	10	partly	partly	ADV
easat-6653	39	11	due	due	ADP
easat-6653	39	12	to	to	ADP
easat-6653	39	13	the	the	DET
easat-6653	39	14	lack	lack	NOUN
easat-6653	39	15	of	of	ADP
easat-6653	39	16	a	a	DET
easat-6653	39	17	corporate	corporate	ADJ
easat-6653	39	18	governance	governance	NOUN
easat-6653	39	19	system	system	NOUN
easat-6653	39	20	in	in	ADP
easat-6653	39	21	vietnam	vietnam	PROPN
easat-6653	39	22	.	.	PUNCT
easat-6653	40	1	ia	ia	PROPN
easat-6653	40	2	has	have	AUX
easat-6653	40	3	not	not	PART
easat-6653	40	4	attracted	attract	VERB
easat-6653	40	5	highly	highly	ADV
easat-6653	40	6	qualified	qualified	ADJ
easat-6653	40	7	human	human	ADJ
easat-6653	40	8	resources	resource	NOUN
easat-6653	40	9	;	;	PUNCT
easat-6653	40	10	has	have	AUX
easat-6653	40	11	not	not	PART
easat-6653	40	12	been	be	AUX
easat-6653	40	13	properly	properly	ADV
easat-6653	40	14	trained	train	VERB
easat-6653	40	15	,	,	PUNCT
easat-6653	40	16	does	do	AUX
easat-6653	40	17	not	not	PART
easat-6653	40	18	ensure	ensure	VERB
easat-6653	40	19	professional	professional	ADJ
easat-6653	40	20	ethical	ethical	ADJ
easat-6653	40	21	principles	principle	NOUN
easat-6653	40	22	of	of	ADP
easat-6653	40	23	ia	ia	NOUN
easat-6653	40	24	independence	independence	NOUN
easat-6653	40	25	and	and	CCONJ
easat-6653	40	26	objectivity	objectivity	NOUN
easat-6653	40	27	…	…	PUNCT
easat-6653	40	28	so	so	CCONJ
easat-6653	40	29	it	it	PRON
easat-6653	40	30	is	be	AUX
easat-6653	40	31	difficult	difficult	ADJ
easat-6653	40	32	to	to	PART
easat-6653	40	33	control	control	VERB
easat-6653	40	34	quality	quality	NOUN
easat-6653	40	35	[	[	X
easat-6653	40	36	8	8	NUM
easat-6653	40	37	]	]	PUNCT
easat-6653	40	38	.	.	PUNCT
easat-6653	41	1	the	the	DET
easat-6653	41	2	new	new	ADJ
easat-6653	41	3	role	role	NOUN
easat-6653	41	4	of	of	ADP
easat-6653	41	5	ia	ia	PROPN
easat-6653	41	6	has	have	AUX
easat-6653	41	7	increased	increase	VERB
easat-6653	41	8	the	the	DET
easat-6653	41	9	effectiveness	effectiveness	NOUN
easat-6653	41	10	of	of	ADP
easat-6653	41	11	ia	ia	PROPN
easat-6653	41	12	in	in	ADP
easat-6653	41	13	risk	risk	NOUN
easat-6653	41	14	management	management	NOUN
easat-6653	41	15	,	,	PUNCT
easat-6653	41	16	corporate	corporate	ADJ
easat-6653	41	17	governance	governance	NOUN
easat-6653	41	18	,	,	PUNCT
easat-6653	41	19	and	and	CCONJ
easat-6653	41	20	internal	internal	ADJ
easat-6653	41	21	control	control	NOUN
easat-6653	41	22	.	.	PUNCT
easat-6653	42	1	both	both	DET
easat-6653	42	2	public	public	ADJ
easat-6653	42	3	and	and	CCONJ
easat-6653	42	4	private	private	ADJ
easat-6653	42	5	sectors	sector	NOUN
easat-6653	42	6	are	be	AUX
easat-6653	42	7	interested	interested	ADJ
easat-6653	42	8	in	in	ADP
easat-6653	42	9	ia	ia	PROPN
easat-6653	42	10	independence	independence	NOUN
easat-6653	42	11	as	as	ADP
easat-6653	42	12	a	a	DET
easat-6653	42	13	key	key	ADJ
easat-6653	42	14	factor	factor	NOUN
easat-6653	42	15	that	that	PRON
easat-6653	42	16	affects	affect	VERB
easat-6653	42	17	ia	ia	PROPN
easat-6653	42	18	effectiveness	effectiveness	NOUN
easat-6653	42	19	in	in	ADP
easat-6653	42	20	evaluating	evaluate	VERB
easat-6653	42	21	and	and	CCONJ
easat-6653	42	22	appropriately	appropriately	ADV
easat-6653	42	23	managing	manage	VERB
easat-6653	42	24	for	for	ADP
easat-6653	42	25	organizational	organizational	ADJ
easat-6653	42	26	goal	goal	NOUN
easat-6653	42	27	achievement	achievement	NOUN
easat-6653	43	1	[	[	X
easat-6653	43	2	9	9	NUM
easat-6653	43	3	,	,	PUNCT
easat-6653	43	4	10	10	NUM
easat-6653	43	5	]	]	PUNCT
easat-6653	43	6	.	.	PUNCT
easat-6653	44	1	while	while	SCONJ
easat-6653	44	2	ia	ia	PROPN
easat-6653	44	3	is	be	AUX
easat-6653	44	4	playing	play	VERB
easat-6653	44	5	its	its	PRON
easat-6653	44	6	rightful	rightful	ADJ
easat-6653	44	7	role	role	NOUN
easat-6653	44	8	in	in	ADP
easat-6653	44	9	developed	develop	VERB
easat-6653	44	10	countries	country	NOUN
easat-6653	44	11	,	,	PUNCT
easat-6653	44	12	the	the	DET
easat-6653	44	13	pace	pace	NOUN
easat-6653	44	14	of	of	ADP
easat-6653	44	15	its	its	PRON
easat-6653	44	16	adoption	adoption	NOUN
easat-6653	44	17	in	in	ADP
easat-6653	44	18	developing	develop	VERB
easat-6653	44	19	countries	country	NOUN
easat-6653	44	20	has	have	AUX
easat-6653	44	21	been	be	AUX
easat-6653	44	22	slow	slow	ADJ
easat-6653	44	23	,	,	PUNCT
easat-6653	44	24	and	and	CCONJ
easat-6653	44	25	there	there	PRON
easat-6653	44	26	is	be	VERB
easat-6653	44	27	little	little	ADJ
easat-6653	44	28	information	information	NOUN
easat-6653	44	29	showing	show	VERB
easat-6653	44	30	how	how	SCONJ
easat-6653	44	31	internal	internal	ADJ
easat-6653	44	32	audits	audits	NOUN
easat-6653	44	33	may	may	AUX
easat-6653	44	34	effectively	effectively	ADV
easat-6653	44	35	be	be	AUX
easat-6653	44	36	implemented	implement	VERB
easat-6653	44	37	in	in	ADP
easat-6653	44	38	these	these	DET
easat-6653	44	39	countries	country	NOUN
easat-6653	45	1	[	[	X
easat-6653	45	2	11	11	NUM
easat-6653	45	3	]	]	PUNCT
easat-6653	45	4	.	.	PUNCT
easat-6653	46	1	therefore	therefore	ADV
easat-6653	46	2	,	,	PUNCT
easat-6653	46	3	there	there	PRON
easat-6653	46	4	are	be	VERB
easat-6653	46	5	few	few	ADJ
easat-6653	46	6	studies	study	NOUN
easat-6653	46	7	have	have	AUX
easat-6653	46	8	been	be	AUX
easat-6653	46	9	conducted	conduct	VERB
easat-6653	46	10	on	on	ADP
easat-6653	46	11	independence	independence	NOUN
easat-6653	46	12	affecting	affect	VERB
easat-6653	46	13	ia	ia	PROPN
easat-6653	46	14	effectiveness	effectiveness	NOUN
easat-6653	46	15	in	in	ADP
easat-6653	46	16	developing	develop	VERB
easat-6653	46	17	countries	country	NOUN
easat-6653	46	18	and	and	CCONJ
easat-6653	46	19	the	the	DET
easat-6653	46	20	public	public	ADJ
easat-6653	46	21	sector	sector	NOUN
easat-6653	46	22	.	.	PUNCT
easat-6653	47	1	this	this	DET
easat-6653	47	2	situation	situation	NOUN
easat-6653	47	3	has	have	AUX
easat-6653	47	4	led	lead	VERB
easat-6653	47	5	to	to	ADP
easat-6653	47	6	growing	grow	VERB
easat-6653	47	7	concern	concern	NOUN
easat-6653	47	8	and	and	CCONJ
easat-6653	47	9	a	a	DET
easat-6653	47	10	need	need	NOUN
easat-6653	47	11	for	for	ADP
easat-6653	47	12	answers	answer	NOUN
easat-6653	47	13	to	to	ADP
easat-6653	47	14	questions	question	NOUN
easat-6653	47	15	about	about	ADP
easat-6653	47	16	the	the	DET
easat-6653	47	17	effect	effect	NOUN
easat-6653	47	18	of	of	ADP
easat-6653	47	19	ia	ia	ADJ
easat-6653	47	20	independence	independence	NOUN
easat-6653	47	21	on	on	ADP
easat-6653	47	22	the	the	DET
easat-6653	47	23	effectiveness	effectiveness	NOUN
easat-6653	47	24	of	of	ADP
easat-6653	47	25	ia	ia	PROPN
easat-6653	47	26	.	.	PUNCT
easat-6653	48	1	this	this	DET
easat-6653	48	2	study	study	NOUN
easat-6653	48	3	aims	aim	VERB
easat-6653	48	4	to	to	PART
easat-6653	48	5	assess	assess	VERB
easat-6653	48	6	the	the	DET
easat-6653	48	7	impact	impact	NOUN
easat-6653	48	8	of	of	ADP
easat-6653	48	9	ia	ia	ADJ
easat-6653	48	10	independence	independence	NOUN
easat-6653	48	11	on	on	ADP
easat-6653	48	12	its	its	PRON
easat-6653	48	13	effectiveness	effectiveness	NOUN
easat-6653	48	14	within	within	ADP
easat-6653	48	15	the	the	DET
easat-6653	48	16	context	context	NOUN
easat-6653	48	17	of	of	ADP
easat-6653	48	18	vietnam	vietnam	PROPN
easat-6653	48	19	.	.	PUNCT
easat-6653	49	1	the	the	DET
easat-6653	49	2	research	research	NOUN
easat-6653	49	3	findings	finding	NOUN
easat-6653	49	4	serve	serve	VERB
easat-6653	49	5	as	as	ADP
easat-6653	49	6	the	the	DET
easat-6653	49	7	foundation	foundation	NOUN
easat-6653	49	8	for	for	ADP
easat-6653	49	9	recommending	recommend	VERB
easat-6653	49	10	enhancements	enhancement	NOUN
easat-6653	49	11	to	to	ADP
easat-6653	49	12	the	the	DET
easat-6653	49	13	independence	independence	NOUN
easat-6653	49	14	and	and	CCONJ
easat-6653	49	15	effectiveness	effectiveness	NOUN
easat-6653	49	16	of	of	ADP
easat-6653	49	17	the	the	DET
easat-6653	49	18	ia	ia	PROPN
easat-6653	49	19	.	.	PROPN
easat-6653	49	20	2	2	X
easat-6653	49	21	.	.	X
easat-6653	50	1	literature	literature	NOUN
easat-6653	50	2	reviews	review	VERB
easat-6653	50	3	2.1	2.1	NUM
easat-6653	50	4	.	.	PUNCT
easat-6653	51	1	internal	internal	ADJ
easat-6653	51	2	audit	audit	NOUN
easat-6653	51	3	effectiveness	effectiveness	NOUN
easat-6653	51	4	the	the	DET
easat-6653	51	5	efficacy	efficacy	NOUN
easat-6653	51	6	of	of	ADP
easat-6653	51	7	ai	ai	PROPN
easat-6653	51	8	is	be	AUX
easat-6653	51	9	a	a	DET
easat-6653	51	10	multifaceted	multifaceted	ADJ
easat-6653	51	11	concept	concept	NOUN
easat-6653	51	12	that	that	PRON
easat-6653	51	13	is	be	AUX
easat-6653	51	14	scarcely	scarcely	ADV
easat-6653	51	15	examined	examine	VERB
easat-6653	51	16	in	in	ADP
easat-6653	51	17	accounting	accounting	NOUN
easat-6653	51	18	and	and	CCONJ
easat-6653	51	19	auditing	auditing	NOUN
easat-6653	51	20	literature	literature	NOUN
easat-6653	51	21	.	.	PUNCT
easat-6653	52	1	dittenhofer	dittenhofer	VERB
easat-6653	52	2	[	[	X
easat-6653	52	3	12	12	NUM
easat-6653	52	4	]	]	PUNCT
easat-6653	52	5	posits	posit	NOUN
easat-6653	52	6	that	that	SCONJ
easat-6653	52	7	the	the	DET
easat-6653	52	8	effectiveness	effectiveness	NOUN
easat-6653	52	9	of	of	ADP
easat-6653	52	10	internal	internal	ADJ
easat-6653	52	11	auditing	auditing	NOUN
easat-6653	52	12	is	be	AUX
easat-6653	52	13	defined	define	VERB
easat-6653	52	14	by	by	ADP
easat-6653	52	15	the	the	DET
easat-6653	52	16	attainment	attainment	NOUN
easat-6653	52	17	of	of	ADP
easat-6653	52	18	its	its	PRON
easat-6653	52	19	objectives	objective	NOUN
easat-6653	52	20	.	.	PUNCT
easat-6653	53	1	according	accord	VERB
easat-6653	53	2	to	to	ADP
easat-6653	53	3	the	the	DET
easat-6653	53	4	official	official	ADJ
easat-6653	53	5	definition	definition	NOUN
easat-6653	53	6	of	of	ADP
easat-6653	53	7	ia	ia	PROPN
easat-6653	53	8	[	[	X
easat-6653	53	9	22	22	NUM
easat-6653	53	10	]	]	PUNCT
easat-6653	53	11	,	,	PUNCT
easat-6653	53	12	the	the	DET
easat-6653	53	13	primary	primary	ADJ
easat-6653	53	14	objective	objective	NOUN
easat-6653	53	15	of	of	ADP
easat-6653	53	16	ia	ia	PROPN
easat-6653	53	17	is	be	AUX
easat-6653	53	18	to	to	PART
easat-6653	53	19	generate	generate	VERB
easat-6653	53	20	value	value	NOUN
easat-6653	53	21	for	for	ADP
easat-6653	53	22	the	the	DET
easat-6653	53	23	organization	organization	NOUN
easat-6653	53	24	.	.	PUNCT
easat-6653	54	1	prior	prior	ADJ
easat-6653	54	2	research	research	NOUN
easat-6653	54	3	indicates	indicate	VERB
easat-6653	54	4	that	that	SCONJ
easat-6653	54	5	the	the	DET
easat-6653	54	6	effectiveness	effectiveness	NOUN
easat-6653	54	7	of	of	ADP
easat-6653	54	8	ia	ia	PROPN
easat-6653	54	9	is	be	AUX
easat-6653	54	10	focused	focus	VERB
easat-6653	54	11	on	on	ADP
easat-6653	54	12	enhancing	enhance	VERB
easat-6653	54	13	organizational	organizational	ADJ
easat-6653	54	14	value	value	NOUN
easat-6653	54	15	by	by	ADP
easat-6653	54	16	assisting	assist	VERB
easat-6653	54	17	the	the	DET
easat-6653	54	18	board	board	NOUN
easat-6653	54	19	of	of	ADP
easat-6653	54	20	directors	director	NOUN
easat-6653	54	21	(	(	PUNCT
easat-6653	54	22	bod	bod	PROPN
easat-6653	54	23	)	)	PUNCT
easat-6653	54	24	in	in	ADP
easat-6653	54	25	assessing	assess	VERB
easat-6653	54	26	and	and	CCONJ
easat-6653	54	27	refining	refine	VERB
easat-6653	54	28	the	the	DET
easat-6653	54	29	effectiveness	effectiveness	NOUN
easat-6653	54	30	of	of	ADP
easat-6653	54	31	risk	risk	NOUN
easat-6653	54	32	management	management	NOUN
easat-6653	54	33	,	,	PUNCT
easat-6653	54	34	internal	internal	ADJ
easat-6653	54	35	control	control	NOUN
easat-6653	54	36	,	,	PUNCT
easat-6653	54	37	and	and	CCONJ
easat-6653	54	38	management	management	NOUN
easat-6653	54	39	processes	process	NOUN
easat-6653	54	40	budiandru	budiandru	NOUN
easat-6653	55	1	[	[	X
easat-6653	55	2	13	13	NUM
easat-6653	55	3	]	]	PUNCT
easat-6653	55	4	;	;	PUNCT
easat-6653	55	5	gramling	gramle	VERB
easat-6653	55	6	,	,	PUNCT
easat-6653	55	7	et	et	PROPN
easat-6653	55	8	al	al	PROPN
easat-6653	55	9	.	.	PUNCT
easat-6653	56	1	[	[	X
easat-6653	56	2	4	4	X
easat-6653	56	3	]	]	PUNCT
easat-6653	56	4	and	and	CCONJ
easat-6653	56	5	yee	yee	PROPN
easat-6653	56	6	,	,	PUNCT
easat-6653	56	7	et	et	PROPN
easat-6653	56	8	al	al	PROPN
easat-6653	56	9	.	.	PUNCT
easat-6653	57	1	[	[	X
easat-6653	57	2	14	14	NUM
easat-6653	57	3	]	]	PUNCT
easat-6653	57	4	.	.	PUNCT
easat-6653	58	1	al	al	PROPN
easat-6653	58	2	-	-	PUNCT
easat-6653	58	3	twaijry	twaijry	PROPN
easat-6653	58	4	,	,	PUNCT
easat-6653	58	5	et	et	PROPN
easat-6653	58	6	al	al	PROPN
easat-6653	58	7	.	.	PUNCT
easat-6653	59	1	[	[	X
easat-6653	59	2	15	15	NUM
easat-6653	59	3	]	]	PUNCT
easat-6653	59	4	established	establish	VERB
easat-6653	59	5	that	that	SCONJ
easat-6653	59	6	the	the	DET
easat-6653	59	7	ia	ia	PROPN
easat-6653	59	8	can	can	AUX
easat-6653	59	9	enhance	enhance	VERB
easat-6653	59	10	organizational	organizational	ADJ
easat-6653	59	11	value	value	NOUN
easat-6653	59	12	by	by	ADP
easat-6653	59	13	facilitating	facilitate	VERB
easat-6653	59	14	the	the	DET
easat-6653	59	15	attainment	attainment	NOUN
easat-6653	59	16	of	of	ADP
easat-6653	59	17	economic	economic	ADJ
easat-6653	59	18	objectives	objective	NOUN
easat-6653	59	19	through	through	ADP
easat-6653	59	20	the	the	DET
easat-6653	59	21	execution	execution	NOUN
easat-6653	59	22	of	of	ADP
easat-6653	59	23	ia	ia	NOUN
easat-6653	59	24	recommendations	recommendation	NOUN
easat-6653	59	25	.	.	PUNCT
easat-6653	60	1	ia	ia	PROPN
easat-6653	60	2	can	can	AUX
easat-6653	60	3	enhance	enhance	VERB
easat-6653	60	4	a	a	DET
easat-6653	60	5	company	company	NOUN
easat-6653	60	6	's	's	PART
easat-6653	60	7	competitive	competitive	ADJ
easat-6653	60	8	advantage	advantage	NOUN
easat-6653	60	9	by	by	ADP
easat-6653	60	10	ensuring	ensure	VERB
easat-6653	60	11	superior	superior	ADJ
easat-6653	60	12	financial	financial	ADJ
easat-6653	60	13	reporting	reporting	NOUN
easat-6653	60	14	and	and	CCONJ
easat-6653	60	15	refining	refining	NOUN
easat-6653	60	16	governance	governance	NOUN
easat-6653	60	17	processes	process	NOUN
easat-6653	60	18	[	[	X
easat-6653	60	19	16	16	NUM
easat-6653	60	20	]	]	PUNCT
easat-6653	60	21	.	.	PUNCT
easat-6653	61	1	ia	ia	PROPN
easat-6653	61	2	facilitates	facilitate	VERB
easat-6653	61	3	adherence	adherence	NOUN
easat-6653	61	4	to	to	ADP
easat-6653	61	5	existing	exist	VERB
easat-6653	61	6	laws	law	NOUN
easat-6653	61	7	and	and	CCONJ
easat-6653	61	8	regulations	regulation	NOUN
easat-6653	61	9	within	within	ADP
easat-6653	61	10	the	the	DET
easat-6653	61	11	organization	organization	NOUN
easat-6653	61	12	,	,	PUNCT
easat-6653	61	13	thereby	thereby	ADV
easat-6653	61	14	establishing	establish	VERB
easat-6653	61	15	conducive	conducive	ADJ
easat-6653	61	16	conditions	condition	NOUN
easat-6653	61	17	for	for	ADP
easat-6653	61	18	external	external	ADJ
easat-6653	61	19	auditors	auditor	NOUN
easat-6653	61	20	'	'	PART
easat-6653	61	21	work	work	NOUN
easat-6653	61	22	[	[	X
easat-6653	61	23	5	5	NUM
easat-6653	61	24	,	,	PUNCT
easat-6653	61	25	17	17	NUM
easat-6653	61	26	]	]	PUNCT
easat-6653	61	27	.	.	PUNCT
easat-6653	62	1	while	while	SCONJ
easat-6653	62	2	sawyer	sawyer	PROPN
easat-6653	62	3	[	[	X
easat-6653	62	4	18	18	NUM
easat-6653	62	5	]	]	PUNCT
easat-6653	62	6	contended	contend	VERB
easat-6653	62	7	that	that	SCONJ
easat-6653	62	8	ia	ia	PROPN
easat-6653	62	9	identifies	identify	VERB
easat-6653	62	10	deficiencies	deficiency	NOUN
easat-6653	62	11	in	in	ADP
easat-6653	62	12	business	business	NOUN
easat-6653	62	13	processes	process	NOUN
easat-6653	62	14	,	,	PUNCT
easat-6653	62	15	[	[	X
easat-6653	62	16	19	19	NUM
easat-6653	62	17	]	]	SYM
easat-6653	62	18	2796	2796	NUM
easat-6653	62	19	edelweiss	edelweiss	PROPN
easat-6653	62	20	applied	apply	VERB
easat-6653	62	21	science	science	NOUN
easat-6653	62	22	and	and	CCONJ
easat-6653	62	23	technology	technology	NOUN
easat-6653	62	24	issn	issn	PROPN
easat-6653	62	25	:	:	PUNCT
easat-6653	62	26	2576	2576	NUM
easat-6653	62	27	-	-	SYM
easat-6653	62	28	8484	8484	NUM
easat-6653	62	29	vol	vol	NOUN
easat-6653	62	30	.	.	PROPN
easat-6653	63	1	9	9	NUM
easat-6653	63	2	,	,	PUNCT
easat-6653	63	3	no	no	INTJ
easat-6653	63	4	.	.	NOUN
easat-6653	63	5	4	4	NUM
easat-6653	63	6	:	:	SYM
easat-6653	63	7	2794	2794	NUM
easat-6653	63	8	-	-	SYM
easat-6653	63	9	2802	2802	NUM
easat-6653	63	10	,	,	PUNCT
easat-6653	63	11	2025	2025	NUM
easat-6653	63	12	doi	doi	NOUN
easat-6653	63	13	:	:	PUNCT
easat-6653	63	14	10.55214/25768484.v9i4.6653	10.55214/25768484.v9i4.6653	NUM
easat-6653	63	15	©	©	NOUN
easat-6653	63	16	2025	2025	NUM
easat-6653	63	17	by	by	ADP
easat-6653	63	18	the	the	DET
easat-6653	63	19	authors	author	NOUN
easat-6653	63	20	;	;	PUNCT
easat-6653	63	21	licensee	licensee	PROPN
easat-6653	63	22	learning	learning	PROPN
easat-6653	63	23	gate	gate	NOUN
easat-6653	63	24	asserted	assert	VERB
easat-6653	63	25	that	that	SCONJ
easat-6653	63	26	ia	ia	PROPN
easat-6653	63	27	offers	offer	VERB
easat-6653	63	28	an	an	DET
easat-6653	63	29	independent	independent	ADJ
easat-6653	63	30	evaluation	evaluation	NOUN
easat-6653	63	31	of	of	ADP
easat-6653	63	32	business	business	NOUN
easat-6653	63	33	activities	activity	NOUN
easat-6653	63	34	and	and	CCONJ
easat-6653	63	35	procedures	procedure	NOUN
easat-6653	63	36	.	.	PUNCT
easat-6653	64	1	the	the	DET
easat-6653	64	2	efficacy	efficacy	NOUN
easat-6653	64	3	of	of	ADP
easat-6653	64	4	ia	ia	PROPN
easat-6653	64	5	is	be	AUX
easat-6653	64	6	focused	focus	VERB
easat-6653	64	7	on	on	ADP
easat-6653	64	8	attaining	attain	VERB
easat-6653	64	9	its	its	PRON
easat-6653	64	10	primary	primary	ADJ
easat-6653	64	11	objective	objective	NOUN
easat-6653	64	12	,	,	PUNCT
easat-6653	64	13	which	which	PRON
easat-6653	64	14	encompasses	encompass	VERB
easat-6653	64	15	generating	generate	VERB
easat-6653	64	16	value	value	NOUN
easat-6653	64	17	and	and	CCONJ
easat-6653	64	18	enhancing	enhance	VERB
easat-6653	64	19	organizational	organizational	ADJ
easat-6653	64	20	performance	performance	NOUN
easat-6653	64	21	.	.	PUNCT
easat-6653	65	1	2.2	2.2	NUM
easat-6653	65	2	.	.	PUNCT
easat-6653	66	1	internal	internal	ADJ
easat-6653	66	2	audit	audit	NOUN
easat-6653	66	3	independence	independence	NOUN
easat-6653	66	4	over	over	ADP
easat-6653	66	5	the	the	DET
easat-6653	66	6	years	year	NOUN
easat-6653	66	7	,	,	PUNCT
easat-6653	66	8	specialized	specialized	ADJ
easat-6653	66	9	agencies	agency	NOUN
easat-6653	66	10	and	and	CCONJ
easat-6653	66	11	standards	standard	NOUN
easat-6653	66	12	-	-	PUNCT
easat-6653	66	13	issuing	issue	VERB
easat-6653	66	14	bodies	body	NOUN
easat-6653	66	15	have	have	AUX
easat-6653	66	16	emphasized	emphasize	VERB
easat-6653	66	17	the	the	DET
easat-6653	66	18	importance	importance	NOUN
easat-6653	66	19	of	of	ADP
easat-6653	66	20	auditor	auditor	NOUN
easat-6653	66	21	independence	independence	NOUN
easat-6653	66	22	and	and	CCONJ
easat-6653	66	23	objectivity	objectivity	NOUN
easat-6653	66	24	for	for	ADP
easat-6653	66	25	the	the	DET
easat-6653	66	26	quality	quality	NOUN
easat-6653	66	27	of	of	ADP
easat-6653	66	28	ia	ia	PROPN
easat-6653	66	29	,	,	PUNCT
easat-6653	66	30	even	even	ADV
easat-6653	66	31	though	though	SCONJ
easat-6653	66	32	these	these	DET
easat-6653	66	33	auditors	auditor	NOUN
easat-6653	66	34	may	may	AUX
easat-6653	66	35	be	be	AUX
easat-6653	66	36	employees	employee	NOUN
easat-6653	66	37	of	of	ADP
easat-6653	66	38	the	the	DET
easat-6653	66	39	organization	organization	NOUN
easat-6653	66	40	.	.	PUNCT
easat-6653	67	1	the	the	DET
easat-6653	67	2	internal	internal	ADJ
easat-6653	67	3	auditors	auditor	NOUN
easat-6653	67	4	’	’	PART
easat-6653	67	5	independence	independence	NOUN
easat-6653	67	6	has	have	AUX
easat-6653	67	7	been	be	AUX
easat-6653	67	8	known	know	VERB
easat-6653	67	9	as	as	ADP
easat-6653	67	10	the	the	DET
easat-6653	67	11	foundation	foundation	NOUN
easat-6653	67	12	of	of	ADP
easat-6653	67	13	the	the	DET
easat-6653	67	14	ia	ia	PROPN
easat-6653	67	15	definition	definition	NOUN
easat-6653	67	16	and	and	CCONJ
easat-6653	67	17	a	a	DET
easat-6653	67	18	critical	critical	ADJ
easat-6653	67	19	factor	factor	NOUN
easat-6653	67	20	in	in	ADP
easat-6653	67	21	the	the	DET
easat-6653	67	22	ia	ia	PROPN
easat-6653	67	23	effectiveness	effectiveness	NOUN
easat-6653	67	24	.	.	PUNCT
easat-6653	68	1	this	this	DET
easat-6653	68	2	definition	definition	NOUN
easat-6653	68	3	is	be	AUX
easat-6653	68	4	derived	derive	VERB
easat-6653	68	5	from	from	ADP
easat-6653	68	6	the	the	DET
easat-6653	68	7	iia	iia	NOUN
easat-6653	68	8	,	,	PUNCT
easat-6653	68	9	which	which	PRON
easat-6653	68	10	stated	state	VERB
easat-6653	68	11	that	that	SCONJ
easat-6653	68	12	:	:	PUNCT
easat-6653	68	13	"	"	PUNCT
easat-6653	68	14	the	the	DET
easat-6653	68	15	ia	ia	NOUN
easat-6653	68	16	activity	activity	NOUN
easat-6653	68	17	must	must	AUX
easat-6653	68	18	be	be	AUX
easat-6653	68	19	independent	independent	ADJ
easat-6653	68	20	,	,	PUNCT
easat-6653	68	21	and	and	CCONJ
easat-6653	68	22	internal	internal	ADJ
easat-6653	68	23	auditors	auditor	NOUN
easat-6653	68	24	must	must	AUX
easat-6653	68	25	be	be	AUX
easat-6653	68	26	objective	objective	ADJ
easat-6653	68	27	in	in	ADP
easat-6653	68	28	performing	perform	VERB
easat-6653	68	29	their	their	PRON
easat-6653	68	30	work	work	NOUN
easat-6653	68	31	"	"	PUNCT
easat-6653	69	1	[	[	X
easat-6653	69	2	20	20	NUM
easat-6653	69	3	]	]	PUNCT
easat-6653	69	4	.	.	PUNCT
easat-6653	70	1	independence	independence	NOUN
easat-6653	70	2	means	mean	VERB
easat-6653	70	3	there	there	PRON
easat-6653	70	4	are	be	VERB
easat-6653	70	5	no	no	DET
easat-6653	70	6	threats	threat	NOUN
easat-6653	70	7	that	that	PRON
easat-6653	70	8	affect	affect	VERB
easat-6653	70	9	the	the	DET
easat-6653	70	10	internal	internal	ADJ
easat-6653	70	11	auditor	auditor	NOUN
easat-6653	70	12	's	's	PART
easat-6653	70	13	ability	ability	NOUN
easat-6653	70	14	to	to	PART
easat-6653	70	15	perform	perform	VERB
easat-6653	70	16	tasks	task	NOUN
easat-6653	70	17	objectively	objectively	ADV
easat-6653	70	18	;	;	PUNCT
easat-6653	70	19	in	in	ADP
easat-6653	70	20	other	other	ADJ
easat-6653	70	21	words	word	NOUN
easat-6653	70	22	,	,	PUNCT
easat-6653	70	23	the	the	DET
easat-6653	70	24	ia	ia	PROPN
easat-6653	70	25	is	be	AUX
easat-6653	70	26	independent	independent	ADJ
easat-6653	70	27	when	when	SCONJ
easat-6653	70	28	executing	execute	VERB
easat-6653	70	29	their	their	PRON
easat-6653	70	30	work	work	NOUN
easat-6653	70	31	,	,	PUNCT
easat-6653	70	32	unaffected	unaffected	ADJ
easat-6653	70	33	by	by	ADP
easat-6653	70	34	factors	factor	NOUN
easat-6653	70	35	such	such	ADJ
easat-6653	70	36	as	as	ADP
easat-6653	70	37	personal	personal	ADJ
easat-6653	70	38	or	or	CCONJ
easat-6653	70	39	economic	economic	ADJ
easat-6653	70	40	interests	interest	NOUN
easat-6653	70	41	.	.	PUNCT
easat-6653	71	1	independence	independence	NOUN
easat-6653	71	2	is	be	AUX
easat-6653	71	3	often	often	ADV
easat-6653	71	4	linked	link	VERB
easat-6653	71	5	with	with	ADP
easat-6653	71	6	objectivity	objectivity	NOUN
easat-6653	71	7	.	.	PUNCT
easat-6653	72	1	international	international	ADJ
easat-6653	72	2	standard	standard	NOUN
easat-6653	72	3	for	for	ADP
easat-6653	72	4	the	the	DET
easat-6653	72	5	professional	professional	ADJ
easat-6653	72	6	practice	practice	NOUN
easat-6653	72	7	of	of	ADP
easat-6653	72	8	internal	internal	ADJ
easat-6653	72	9	auditing	auditing	NOUN
easat-6653	72	10	(	(	PUNCT
easat-6653	72	11	isppia	isppia	PROPN
easat-6653	72	12	)	)	PUNCT
easat-6653	73	1	[	[	X
easat-6653	73	2	21	21	NUM
easat-6653	73	3	]	]	PUNCT
easat-6653	73	4	indicates	indicate	VERB
easat-6653	73	5	that	that	SCONJ
easat-6653	73	6	independence	independence	NOUN
easat-6653	73	7	and	and	CCONJ
easat-6653	73	8	objectivity	objectivity	NOUN
easat-6653	73	9	can	can	AUX
easat-6653	73	10	be	be	AUX
easat-6653	73	11	achieved	achieve	VERB
easat-6653	73	12	through	through	ADP
easat-6653	73	13	reporting	reporting	NOUN
easat-6653	73	14	at	at	ADP
easat-6653	73	15	different	different	ADJ
easat-6653	73	16	levels	level	NOUN
easat-6653	73	17	:	:	PUNCT
easat-6653	73	18	providing	provide	VERB
easat-6653	73	19	services	service	NOUN
easat-6653	73	20	to	to	ADP
easat-6653	73	21	management	management	NOUN
easat-6653	73	22	,	,	PUNCT
easat-6653	73	23	reporting	report	VERB
easat-6653	73	24	to	to	ADP
easat-6653	73	25	the	the	DET
easat-6653	73	26	audit	audit	NOUN
easat-6653	73	27	committee	committee	NOUN
easat-6653	73	28	,	,	PUNCT
easat-6653	73	29	and	and	CCONJ
easat-6653	73	30	ultimately	ultimately	ADV
easat-6653	73	31	being	be	AUX
easat-6653	73	32	accountable	accountable	ADJ
easat-6653	73	33	to	to	ADP
easat-6653	73	34	the	the	DET
easat-6653	73	35	chief	chief	ADJ
easat-6653	73	36	executive	executive	ADJ
easat-6653	73	37	officer	officer	NOUN
easat-6653	73	38	(	(	PUNCT
easat-6653	73	39	ceo	ceo	NOUN
easat-6653	73	40	)	)	PUNCT
easat-6653	73	41	or	or	CCONJ
easat-6653	73	42	board	board	NOUN
easat-6653	73	43	of	of	ADP
easat-6653	73	44	directors	director	NOUN
easat-6653	73	45	(	(	PUNCT
easat-6653	73	46	bod	bod	PROPN
easat-6653	73	47	)	)	PUNCT
easat-6653	73	48	for	for	ADP
easat-6653	73	49	achieving	achieve	VERB
easat-6653	73	50	its	its	PRON
easat-6653	73	51	goals	goal	NOUN
easat-6653	73	52	and	and	CCONJ
easat-6653	73	53	utilizing	utilize	VERB
easat-6653	73	54	its	its	PRON
easat-6653	73	55	resources	resource	NOUN
easat-6653	73	56	.	.	PUNCT
easat-6653	74	1	this	this	DET
easat-6653	74	2	structure	structure	NOUN
easat-6653	74	3	enables	enable	VERB
easat-6653	74	4	the	the	DET
easat-6653	74	5	internal	internal	ADJ
easat-6653	74	6	auditor	auditor	NOUN
easat-6653	74	7	to	to	PART
easat-6653	74	8	carry	carry	VERB
easat-6653	74	9	out	out	ADP
easat-6653	74	10	their	their	PRON
easat-6653	74	11	responsibilities	responsibility	NOUN
easat-6653	74	12	freely	freely	ADV
easat-6653	74	13	without	without	ADP
easat-6653	74	14	interference	interference	NOUN
easat-6653	74	15	from	from	ADP
easat-6653	74	16	other	other	ADJ
easat-6653	74	17	parties	party	NOUN
easat-6653	74	18	,	,	PUNCT
easat-6653	74	19	allows	allow	VERB
easat-6653	74	20	the	the	DET
easat-6653	74	21	ia	ia	PROPN
easat-6653	74	22	department	department	PROPN
easat-6653	74	23	to	to	PART
easat-6653	74	24	avoid	avoid	VERB
easat-6653	74	25	conflicts	conflict	NOUN
easat-6653	74	26	of	of	ADP
easat-6653	74	27	interest	interest	NOUN
easat-6653	74	28	,	,	PUNCT
easat-6653	74	29	maintains	maintain	VERB
easat-6653	74	30	direct	direct	ADJ
easat-6653	74	31	communication	communication	NOUN
easat-6653	74	32	with	with	ADP
easat-6653	74	33	management	management	NOUN
easat-6653	74	34	,	,	PUNCT
easat-6653	74	35	grants	grant	VERB
easat-6653	74	36	the	the	DET
easat-6653	74	37	ia	ia	PROPN
easat-6653	74	38	unlimited	unlimited	ADJ
easat-6653	74	39	access	access	NOUN
easat-6653	74	40	to	to	ADP
easat-6653	74	41	employees	employee	NOUN
easat-6653	74	42	'	'	PART
easat-6653	74	43	activities	activity	NOUN
easat-6653	74	44	and	and	CCONJ
easat-6653	74	45	departmental	departmental	ADJ
easat-6653	74	46	operations	operation	NOUN
easat-6653	74	47	,	,	PUNCT
easat-6653	74	48	provides	provide	VERB
easat-6653	74	49	the	the	DET
easat-6653	74	50	right	right	NOUN
easat-6653	74	51	to	to	PART
easat-6653	74	52	change	change	VERB
easat-6653	74	53	the	the	DET
easat-6653	74	54	head	head	NOUN
easat-6653	74	55	of	of	ADP
easat-6653	74	56	the	the	DET
easat-6653	74	57	ia	ia	PROPN
easat-6653	74	58	department	department	PROPN
easat-6653	74	59	without	without	ADP
easat-6653	74	60	direct	direct	ADJ
easat-6653	74	61	management	management	NOUN
easat-6653	74	62	intervention	intervention	NOUN
easat-6653	74	63	,	,	PUNCT
easat-6653	74	64	ensures	ensure	VERB
easat-6653	74	65	freedom	freedom	NOUN
easat-6653	74	66	in	in	ADP
easat-6653	74	67	scope	scope	NOUN
easat-6653	74	68	determination	determination	NOUN
easat-6653	74	69	,	,	PUNCT
easat-6653	74	70	enables	enable	VERB
easat-6653	74	71	ia	ia	PROPN
easat-6653	74	72	budget	budget	NOUN
easat-6653	74	73	approval	approval	NOUN
easat-6653	74	74	solely	solely	ADV
easat-6653	74	75	by	by	ADP
easat-6653	74	76	the	the	DET
easat-6653	74	77	board	board	NOUN
easat-6653	74	78	,	,	PUNCT
easat-6653	74	79	and	and	CCONJ
easat-6653	74	80	prohibits	prohibit	VERB
easat-6653	74	81	the	the	DET
easat-6653	74	82	performance	performance	NOUN
easat-6653	74	83	of	of	ADP
easat-6653	74	84	non	non	ADJ
easat-6653	74	85	-	-	ADJ
easat-6653	74	86	audit	audit	ADJ
easat-6653	74	87	work	work	NOUN
easat-6653	74	88	…	…	PUNCT
easat-6653	75	1	[	[	X
easat-6653	75	2	2	2	NUM
easat-6653	75	3	,	,	PUNCT
easat-6653	75	4	9	9	NUM
easat-6653	75	5	,	,	PUNCT
easat-6653	75	6	14	14	NUM
easat-6653	75	7	,	,	PUNCT
easat-6653	75	8	22	22	NUM
easat-6653	75	9	]	]	PUNCT
easat-6653	75	10	.	.	PUNCT
easat-6653	76	1	independence	independence	NOUN
easat-6653	76	2	is	be	AUX
easat-6653	76	3	a	a	DET
easat-6653	76	4	major	major	ADJ
easat-6653	76	5	factor	factor	NOUN
easat-6653	76	6	in	in	ADP
easat-6653	76	7	evaluating	evaluate	VERB
easat-6653	76	8	the	the	DET
easat-6653	76	9	ia	ia	PROPN
easat-6653	76	10	’s	’s	PART
easat-6653	76	11	effectiveness	effectiveness	NOUN
easat-6653	76	12	.	.	PUNCT
easat-6653	77	1	researchers	researcher	NOUN
easat-6653	77	2	have	have	AUX
easat-6653	77	3	found	find	VERB
easat-6653	77	4	that	that	SCONJ
easat-6653	77	5	the	the	PRON
easat-6653	77	6	greater	great	ADJ
easat-6653	77	7	the	the	DET
easat-6653	77	8	independence	independence	NOUN
easat-6653	77	9	of	of	ADP
easat-6653	77	10	the	the	DET
easat-6653	77	11	ia	ia	PROPN
easat-6653	77	12	department	department	PROPN
easat-6653	77	13	,	,	PUNCT
easat-6653	77	14	the	the	PRON
easat-6653	77	15	more	more	ADV
easat-6653	77	16	effective	effective	ADJ
easat-6653	77	17	the	the	DET
easat-6653	77	18	ia	ia	NOUN
easat-6653	77	19	.	.	PUNCT
easat-6653	78	1	[	[	X
easat-6653	78	2	2	2	NUM
easat-6653	78	3	,	,	PUNCT
easat-6653	78	4	9	9	NUM
easat-6653	78	5	,	,	PUNCT
easat-6653	78	6	10	10	NUM
easat-6653	78	7	,	,	PUNCT
easat-6653	78	8	14	14	NUM
easat-6653	78	9	,	,	PUNCT
easat-6653	78	10	23	23	NUM
easat-6653	78	11	,	,	PUNCT
easat-6653	78	12	24	24	NUM
easat-6653	78	13	]	]	PUNCT
easat-6653	78	14	.	.	PUNCT
easat-6653	79	1	other	other	ADJ
easat-6653	79	2	studies	study	NOUN
easat-6653	79	3	have	have	AUX
easat-6653	79	4	shown	show	VERB
easat-6653	79	5	that	that	SCONJ
easat-6653	79	6	the	the	DET
easat-6653	79	7	lack	lack	NOUN
easat-6653	79	8	of	of	ADP
easat-6653	79	9	independence	independence	NOUN
easat-6653	79	10	is	be	AUX
easat-6653	79	11	a	a	DET
easat-6653	79	12	major	major	ADJ
easat-6653	79	13	obstacle	obstacle	NOUN
easat-6653	79	14	to	to	ADP
easat-6653	79	15	the	the	DET
easat-6653	79	16	effectiveness	effectiveness	NOUN
easat-6653	79	17	of	of	ADP
easat-6653	79	18	the	the	DET
easat-6653	79	19	ia	ia	PROPN
easat-6653	79	20	.	.	PUNCT
easat-6653	80	1	the	the	DET
easat-6653	80	2	research	research	NOUN
easat-6653	80	3	of	of	ADP
easat-6653	80	4	ahmad	ahmad	PROPN
easat-6653	80	5	,	,	PUNCT
easat-6653	80	6	et	et	PROPN
easat-6653	80	7	al	al	PROPN
easat-6653	80	8	.	.	PUNCT
easat-6653	81	1	[	[	X
easat-6653	81	2	23	23	NUM
easat-6653	81	3	]	]	PUNCT
easat-6653	81	4	focused	focus	VERB
easat-6653	81	5	on	on	ADP
easat-6653	81	6	the	the	DET
easat-6653	81	7	lack	lack	NOUN
easat-6653	81	8	of	of	ADP
easat-6653	81	9	independence	independence	NOUN
easat-6653	81	10	in	in	ADP
easat-6653	81	11	the	the	DET
easat-6653	81	12	practice	practice	NOUN
easat-6653	81	13	of	of	ADP
easat-6653	81	14	ia	ia	PROPN
easat-6653	81	15	,	,	PUNCT
easat-6653	81	16	thereby	thereby	ADV
easat-6653	81	17	raising	raise	VERB
easat-6653	81	18	concerns	concern	NOUN
easat-6653	81	19	about	about	ADP
easat-6653	81	20	whether	whether	SCONJ
easat-6653	81	21	the	the	DET
easat-6653	81	22	lack	lack	NOUN
easat-6653	81	23	of	of	ADP
easat-6653	81	24	ia	ia	PROPN
easat-6653	81	25	independence	independence	NOUN
easat-6653	81	26	can	can	AUX
easat-6653	81	27	affect	affect	VERB
easat-6653	81	28	the	the	DET
easat-6653	81	29	strength	strength	NOUN
easat-6653	81	30	of	of	ADP
easat-6653	81	31	the	the	DET
easat-6653	81	32	ia	ia	PROPN
easat-6653	81	33	department	department	PROPN
easat-6653	81	34	.	.	PUNCT
easat-6653	82	1	mustika	mustika	PROPN
easat-6653	83	1	[	[	X
easat-6653	83	2	25	25	NUM
easat-6653	83	3	]	]	PUNCT
easat-6653	83	4	concludes	conclude	VERB
easat-6653	83	5	that	that	SCONJ
easat-6653	83	6	a	a	DET
easat-6653	83	7	lack	lack	NOUN
easat-6653	83	8	of	of	ADP
easat-6653	83	9	ia	ia	ADJ
easat-6653	83	10	independence	independence	NOUN
easat-6653	83	11	and	and	CCONJ
easat-6653	83	12	objectivity	objectivity	NOUN
easat-6653	83	13	or	or	CCONJ
easat-6653	83	14	interference	interference	NOUN
easat-6653	83	15	by	by	ADP
easat-6653	83	16	audit	audit	NOUN
easat-6653	83	17	stakeholders	stakeholder	NOUN
easat-6653	83	18	results	result	VERB
easat-6653	83	19	in	in	ADP
easat-6653	83	20	bias	bias	NOUN
easat-6653	83	21	in	in	ADP
easat-6653	83	22	evidence	evidence	NOUN
easat-6653	83	23	collection	collection	NOUN
easat-6653	83	24	,	,	PUNCT
easat-6653	83	25	evaluation	evaluation	NOUN
easat-6653	83	26	,	,	PUNCT
easat-6653	83	27	audit	audit	NOUN
easat-6653	83	28	recommendations	recommendation	NOUN
easat-6653	83	29	,	,	PUNCT
easat-6653	83	30	and	and	CCONJ
easat-6653	83	31	reporting	report	VERB
easat-6653	83	32	.	.	PUNCT
easat-6653	84	1	without	without	ADP
easat-6653	84	2	independence	independence	NOUN
easat-6653	84	3	,	,	PUNCT
easat-6653	84	4	ia	ia	PROPN
easat-6653	84	5	simply	simply	ADV
easat-6653	84	6	becomes	become	VERB
easat-6653	84	7	part	part	NOUN
easat-6653	84	8	of	of	ADP
easat-6653	84	9	the	the	DET
easat-6653	84	10	management	management	NOUN
easat-6653	84	11	team	team	NOUN
easat-6653	84	12	,	,	PUNCT
easat-6653	84	13	losing	lose	VERB
easat-6653	84	14	the	the	DET
easat-6653	84	15	ability	ability	NOUN
easat-6653	84	16	to	to	PART
easat-6653	84	17	provide	provide	VERB
easat-6653	84	18	accurate	accurate	ADJ
easat-6653	84	19	,	,	PUNCT
easat-6653	84	20	objective	objective	ADJ
easat-6653	84	21	advice	advice	NOUN
easat-6653	84	22	or	or	CCONJ
easat-6653	84	23	guaranteed	guarantee	VERB
easat-6653	84	24	services	service	NOUN
easat-6653	84	25	[	[	X
easat-6653	84	26	14	14	NUM
easat-6653	84	27	]	]	PUNCT
easat-6653	84	28	.	.	PUNCT
easat-6653	85	1	based	base	VERB
easat-6653	85	2	on	on	ADP
easat-6653	85	3	previous	previous	ADJ
easat-6653	85	4	studies	study	NOUN
easat-6653	85	5	,	,	PUNCT
easat-6653	85	6	authors	author	NOUN
easat-6653	85	7	measured	measure	VERB
easat-6653	85	8	the	the	DET
easat-6653	85	9	ia	ia	PROPN
easat-6653	85	10	independence	independence	NOUN
easat-6653	85	11	through	through	ADP
easat-6653	85	12	the	the	DET
easat-6653	85	13	scope	scope	NOUN
easat-6653	85	14	of	of	ADP
easat-6653	85	15	work	work	NOUN
easat-6653	85	16	,	,	PUNCT
easat-6653	85	17	reporting	reporting	NOUN
easat-6653	85	18	levels	level	NOUN
easat-6653	85	19	,	,	PUNCT
easat-6653	85	20	unrestricted	unrestricted	ADJ
easat-6653	85	21	access	access	NOUN
easat-6653	85	22	to	to	ADP
easat-6653	85	23	all	all	DET
easat-6653	85	24	departments	department	NOUN
easat-6653	85	25	and	and	CCONJ
easat-6653	85	26	employees	employee	NOUN
easat-6653	85	27	,	,	PUNCT
easat-6653	85	28	and	and	CCONJ
easat-6653	85	29	performing	perform	VERB
easat-6653	85	30	non	non	ADJ
easat-6653	85	31	-	-	ADJ
easat-6653	85	32	audit	audit	ADJ
easat-6653	85	33	services	service	NOUN
easat-6653	85	34	.	.	PUNCT
easat-6653	86	1	2.3	2.3	NUM
easat-6653	86	2	.	.	PUNCT
easat-6653	87	1	scope	scope	NOUN
easat-6653	87	2	of	of	ADP
easat-6653	87	3	work	work	NOUN
easat-6653	87	4	the	the	DET
easat-6653	87	5	audit	audit	NOUN
easat-6653	87	6	's	's	PART
easat-6653	87	7	scope	scope	NOUN
easat-6653	87	8	is	be	AUX
easat-6653	87	9	constrained	constrain	VERB
easat-6653	87	10	when	when	SCONJ
easat-6653	87	11	,	,	PUNCT
easat-6653	87	12	for	for	ADP
easat-6653	87	13	any	any	DET
easat-6653	87	14	reason	reason	NOUN
easat-6653	87	15	,	,	PUNCT
easat-6653	87	16	the	the	DET
easat-6653	87	17	ia	ia	PROPN
easat-6653	87	18	is	be	AUX
easat-6653	87	19	hindered	hinder	VERB
easat-6653	87	20	from	from	ADP
easat-6653	87	21	examining	examine	VERB
easat-6653	87	22	a	a	DET
easat-6653	87	23	critical	critical	ADJ
easat-6653	87	24	aspect	aspect	NOUN
easat-6653	87	25	of	of	ADP
easat-6653	87	26	the	the	DET
easat-6653	87	27	entity	entity	NOUN
easat-6653	87	28	due	due	ADJ
easat-6653	87	29	to	to	ADP
easat-6653	87	30	restricted	restrict	VERB
easat-6653	87	31	access	access	NOUN
easat-6653	87	32	to	to	ADP
easat-6653	87	33	records	record	NOUN
easat-6653	87	34	,	,	PUNCT
easat-6653	87	35	information	information	NOUN
easat-6653	87	36	,	,	PUNCT
easat-6653	87	37	or	or	CCONJ
easat-6653	87	38	accountability	accountability	NOUN
easat-6653	88	1	[	[	X
easat-6653	88	2	26	26	NUM
easat-6653	88	3	]	]	PUNCT
easat-6653	88	4	.	.	PUNCT
easat-6653	89	1	consequently	consequently	ADV
easat-6653	89	2	,	,	PUNCT
easat-6653	89	3	international	international	ADJ
easat-6653	89	4	standard	standard	NOUN
easat-6653	89	5	for	for	ADP
easat-6653	89	6	the	the	DET
easat-6653	89	7	professional	professional	ADJ
easat-6653	89	8	practice	practice	NOUN
easat-6653	89	9	of	of	ADP
easat-6653	89	10	internal	internal	ADJ
easat-6653	89	11	auditing	auditing	NOUN
easat-6653	89	12	(	(	PUNCT
easat-6653	89	13	isppia	isppia	PROPN
easat-6653	89	14	)	)	PUNCT
easat-6653	90	1	[	[	X
easat-6653	90	2	21	21	NUM
easat-6653	90	3	]	]	PUNCT
easat-6653	90	4	mandates	mandate	NOUN
easat-6653	90	5	that	that	PRON
easat-6653	90	6	an	an	DET
easat-6653	90	7	ia	ia	NOUN
easat-6653	90	8	function	function	NOUN
easat-6653	90	9	must	must	AUX
easat-6653	90	10	operate	operate	VERB
easat-6653	90	11	autonomously	autonomously	ADV
easat-6653	90	12	in	in	ADP
easat-6653	90	13	defining	define	VERB
easat-6653	90	14	its	its	PRON
easat-6653	90	15	functional	functional	ADJ
easat-6653	90	16	scope	scope	NOUN
easat-6653	90	17	,	,	PUNCT
easat-6653	90	18	executing	execute	VERB
easat-6653	90	19	its	its	PRON
easat-6653	90	20	mandate	mandate	NOUN
easat-6653	90	21	,	,	PUNCT
easat-6653	90	22	and	and	CCONJ
easat-6653	90	23	reporting	report	VERB
easat-6653	90	24	outcomes	outcome	NOUN
easat-6653	90	25	.	.	PUNCT
easat-6653	91	1	in	in	ADP
easat-6653	91	2	the	the	DET
easat-6653	91	3	event	event	NOUN
easat-6653	91	4	of	of	ADP
easat-6653	91	5	any	any	DET
easat-6653	91	6	interference	interference	NOUN
easat-6653	91	7	,	,	PUNCT
easat-6653	91	8	the	the	DET
easat-6653	91	9	chief	chief	ADJ
easat-6653	91	10	audit	audit	NOUN
easat-6653	91	11	executive	executive	NOUN
easat-6653	91	12	(	(	PUNCT
easat-6653	91	13	cae	cae	NOUN
easat-6653	91	14	)	)	PUNCT
easat-6653	91	15	must	must	AUX
easat-6653	91	16	report	report	VERB
easat-6653	91	17	the	the	DET
easat-6653	91	18	issue	issue	NOUN
easat-6653	91	19	to	to	ADP
easat-6653	91	20	the	the	DET
easat-6653	91	21	board	board	NOUN
easat-6653	91	22	,	,	PUNCT
easat-6653	91	23	emphasizing	emphasize	VERB
easat-6653	91	24	potential	potential	ADJ
easat-6653	91	25	ramifications	ramification	NOUN
easat-6653	91	26	.	.	PUNCT
easat-6653	92	1	this	this	DET
easat-6653	92	2	standard	standard	NOUN
easat-6653	92	3	delineates	delineate	VERB
easat-6653	92	4	the	the	DET
easat-6653	92	5	extent	extent	NOUN
easat-6653	92	6	to	to	PART
easat-6653	92	7	which	which	PRON
easat-6653	92	8	the	the	DET
easat-6653	92	9	internal	internal	ADJ
easat-6653	92	10	auditor	auditor	NOUN
easat-6653	92	11	's	's	PART
easat-6653	92	12	independence	independence	NOUN
easat-6653	92	13	is	be	AUX
easat-6653	92	14	compromised	compromise	VERB
easat-6653	92	15	,	,	PUNCT
easat-6653	92	16	thereby	thereby	ADV
easat-6653	92	17	impacting	impact	VERB
easat-6653	92	18	effectiveness	effectiveness	NOUN
easat-6653	92	19	in	in	ADP
easat-6653	92	20	instances	instance	NOUN
easat-6653	92	21	of	of	ADP
easat-6653	92	22	scope	scope	NOUN
easat-6653	92	23	limitation	limitation	NOUN
easat-6653	92	24	.	.	PUNCT
easat-6653	93	1	conversely	conversely	ADV
easat-6653	93	2	,	,	PUNCT
easat-6653	93	3	research	research	NOUN
easat-6653	93	4	by	by	ADP
easat-6653	93	5	hellman	hellman	PROPN
easat-6653	94	1	[	[	X
easat-6653	94	2	27	27	NUM
easat-6653	94	3	]	]	PUNCT
easat-6653	94	4	indicates	indicate	VERB
easat-6653	94	5	that	that	SCONJ
easat-6653	94	6	financial	financial	ADJ
easat-6653	94	7	directors	director	NOUN
easat-6653	94	8	frequently	frequently	ADV
easat-6653	94	9	attempted	attempt	VERB
easat-6653	94	10	to	to	PART
easat-6653	94	11	influence	influence	VERB
easat-6653	94	12	the	the	DET
easat-6653	94	13	determination	determination	NOUN
easat-6653	94	14	of	of	ADP
easat-6653	94	15	the	the	DET
easat-6653	94	16	ia	ia	PROPN
easat-6653	94	17	scope	scope	NOUN
easat-6653	94	18	,	,	PUNCT
easat-6653	94	19	resulting	result	VERB
easat-6653	94	20	in	in	ADP
easat-6653	94	21	diminished	diminished	ADJ
easat-6653	94	22	independence	independence	NOUN
easat-6653	94	23	and	and	CCONJ
easat-6653	94	24	efficacy	efficacy	NOUN
easat-6653	94	25	of	of	ADP
easat-6653	94	26	the	the	DET
easat-6653	94	27	ia	ia	PROPN
easat-6653	94	28	.	.	PROPN
easat-6653	94	29	sakour	sakour	PROPN
easat-6653	94	30	and	and	CCONJ
easat-6653	94	31	laila	laila	X
easat-6653	95	1	[	[	X
easat-6653	95	2	28	28	NUM
easat-6653	95	3	]	]	PUNCT
easat-6653	95	4	contended	contend	VERB
easat-6653	95	5	that	that	SCONJ
easat-6653	95	6	the	the	DET
easat-6653	95	7	autonomy	autonomy	NOUN
easat-6653	95	8	of	of	ADP
easat-6653	95	9	internal	internal	ADJ
easat-6653	95	10	auditors	auditor	NOUN
easat-6653	95	11	influences	influence	VERB
easat-6653	95	12	the	the	DET
easat-6653	95	13	effectiveness	effectiveness	NOUN
easat-6653	95	14	of	of	ADP
easat-6653	95	15	ia	ia	NOUN
easat-6653	95	16	by	by	ADP
easat-6653	95	17	enabling	enable	VERB
easat-6653	95	18	them	they	PRON
easat-6653	95	19	to	to	PART
easat-6653	95	20	independently	independently	ADV
easat-6653	95	21	determine	determine	VERB
easat-6653	95	22	the	the	DET
easat-6653	95	23	scope	scope	NOUN
easat-6653	95	24	of	of	ADP
easat-6653	95	25	their	their	PRON
easat-6653	95	26	work	work	NOUN
easat-6653	95	27	,	,	PUNCT
easat-6653	95	28	audit	audit	NOUN
easat-6653	95	29	duration	duration	NOUN
easat-6653	95	30	,	,	PUNCT
easat-6653	95	31	the	the	DET
easat-6653	95	32	breadth	breadth	NOUN
easat-6653	95	33	of	of	ADP
easat-6653	95	34	audit	audit	NOUN
easat-6653	95	35	procedures	procedure	NOUN
easat-6653	95	36	,	,	PUNCT
easat-6653	95	37	the	the	DET
easat-6653	95	38	incorporation	incorporation	NOUN
easat-6653	95	39	of	of	ADP
easat-6653	95	40	significant	significant	ADJ
easat-6653	95	41	audit	audit	NOUN
easat-6653	95	42	findings	finding	NOUN
easat-6653	95	43	in	in	ADP
easat-6653	95	44	the	the	DET
easat-6653	95	45	audit	audit	NOUN
easat-6653	95	46	report	report	NOUN
easat-6653	95	47	,	,	PUNCT
easat-6653	95	48	and	and	CCONJ
easat-6653	95	49	direct	direct	ADJ
easat-6653	95	50	reporting	reporting	NOUN
easat-6653	95	51	to	to	ADP
easat-6653	95	52	the	the	DET
easat-6653	95	53	audit	audit	NOUN
easat-6653	95	54	committee	committee	NOUN
easat-6653	95	55	.	.	PUNCT
easat-6653	96	1	the	the	DET
easat-6653	96	2	scope	scope	NOUN
easat-6653	96	3	of	of	ADP
easat-6653	96	4	ia	ia	PROPN
easat-6653	96	5	must	must	AUX
easat-6653	96	6	encompass	encompass	VERB
easat-6653	96	7	the	the	DET
easat-6653	96	8	entire	entire	ADJ
easat-6653	96	9	2797	2797	NUM
easat-6653	96	10	edelweiss	edelweiss	PROPN
easat-6653	96	11	applied	apply	VERB
easat-6653	96	12	science	science	NOUN
easat-6653	96	13	and	and	CCONJ
easat-6653	96	14	technology	technology	NOUN
easat-6653	96	15	issn	issn	PROPN
easat-6653	96	16	:	:	PUNCT
easat-6653	96	17	2576	2576	NUM
easat-6653	96	18	-	-	SYM
easat-6653	96	19	8484	8484	NUM
easat-6653	96	20	vol	vol	NOUN
easat-6653	96	21	.	.	PROPN
easat-6653	97	1	9	9	NUM
easat-6653	97	2	,	,	PUNCT
easat-6653	97	3	no	no	INTJ
easat-6653	97	4	.	.	NOUN
easat-6653	97	5	4	4	NUM
easat-6653	97	6	:	:	SYM
easat-6653	97	7	2794	2794	NUM
easat-6653	97	8	-	-	SYM
easat-6653	97	9	2802	2802	NUM
easat-6653	97	10	,	,	PUNCT
easat-6653	97	11	2025	2025	NUM
easat-6653	97	12	doi	doi	NOUN
easat-6653	97	13	:	:	PUNCT
easat-6653	97	14	10.55214/25768484.v9i4.6653	10.55214/25768484.v9i4.6653	NUM
easat-6653	97	15	©	©	NOUN
easat-6653	97	16	2025	2025	NUM
easat-6653	97	17	by	by	ADP
easat-6653	97	18	the	the	DET
easat-6653	97	19	authors	author	NOUN
easat-6653	97	20	;	;	PUNCT
easat-6653	97	21	licensee	licensee	PROPN
easat-6653	97	22	learning	learning	PROPN
easat-6653	97	23	gate	gate	PROPN
easat-6653	97	24	organization	organization	PROPN
easat-6653	97	25	to	to	PART
easat-6653	97	26	allow	allow	VERB
easat-6653	97	27	the	the	DET
easat-6653	97	28	board	board	NOUN
easat-6653	97	29	to	to	PART
easat-6653	97	30	fulfill	fulfill	VERB
easat-6653	97	31	its	its	PRON
easat-6653	97	32	legal	legal	ADJ
easat-6653	97	33	and	and	CCONJ
easat-6653	97	34	functional	functional	ADJ
easat-6653	97	35	responsibilities	responsibility	NOUN
easat-6653	97	36	[	[	X
easat-6653	97	37	29	29	NUM
easat-6653	97	38	]	]	PUNCT
easat-6653	97	39	.	.	PUNCT
easat-6653	98	1	the	the	DET
easat-6653	98	2	function	function	NOUN
easat-6653	98	3	should	should	AUX
easat-6653	98	4	autonomously	autonomously	ADV
easat-6653	98	5	determine	determine	VERB
easat-6653	98	6	its	its	PRON
easat-6653	98	7	scope	scope	NOUN
easat-6653	98	8	or	or	CCONJ
easat-6653	98	9	assignments	assignment	NOUN
easat-6653	98	10	for	for	ADP
easat-6653	98	11	all	all	DET
easat-6653	98	12	work	work	NOUN
easat-6653	98	13	aspects	aspect	NOUN
easat-6653	98	14	.	.	PUNCT
easat-6653	99	1	2.4	2.4	NUM
easat-6653	99	2	.	.	PUNCT
easat-6653	100	1	reporting	reporting	NOUN
easat-6653	100	2	levels	level	NOUN
easat-6653	100	3	institute	institute	PROPN
easat-6653	100	4	of	of	ADP
easat-6653	100	5	internal	internal	ADJ
easat-6653	100	6	auditors	auditor	NOUN
easat-6653	100	7	(	(	PUNCT
easat-6653	100	8	iia	iia	NOUN
easat-6653	100	9	)	)	PUNCT
easat-6653	101	1	[	[	X
easat-6653	101	2	1	1	X
easat-6653	101	3	]	]	PUNCT
easat-6653	101	4	contended	contend	VERB
easat-6653	101	5	that	that	SCONJ
easat-6653	101	6	to	to	PART
easat-6653	101	7	maintain	maintain	VERB
easat-6653	101	8	independence	independence	NOUN
easat-6653	101	9	,	,	PUNCT
easat-6653	101	10	the	the	DET
easat-6653	101	11	chief	chief	ADJ
easat-6653	101	12	audit	audit	NOUN
easat-6653	101	13	executive	executive	NOUN
easat-6653	101	14	(	(	PUNCT
easat-6653	101	15	cae	cae	NOUN
easat-6653	101	16	)	)	PUNCT
easat-6653	101	17	should	should	AUX
easat-6653	101	18	report	report	VERB
easat-6653	101	19	directly	directly	ADV
easat-6653	101	20	to	to	ADP
easat-6653	101	21	the	the	DET
easat-6653	101	22	board	board	NOUN
easat-6653	101	23	,	,	PUNCT
easat-6653	101	24	which	which	PRON
easat-6653	101	25	,	,	PUNCT
easat-6653	101	26	through	through	ADP
easat-6653	101	27	the	the	DET
easat-6653	101	28	ia	ia	PROPN
easat-6653	101	29	charter	charter	NOUN
easat-6653	101	30	,	,	PUNCT
easat-6653	101	31	should	should	AUX
easat-6653	101	32	approve	approve	VERB
easat-6653	101	33	the	the	DET
easat-6653	101	34	risk	risk	NOUN
easat-6653	101	35	-	-	PUNCT
easat-6653	101	36	based	base	VERB
easat-6653	101	37	ia	ia	PROPN
easat-6653	101	38	plan	plan	NOUN
easat-6653	101	39	,	,	PUNCT
easat-6653	101	40	receive	receive	VERB
easat-6653	101	41	updates	update	NOUN
easat-6653	101	42	from	from	ADP
easat-6653	101	43	the	the	DET
easat-6653	101	44	cae	cae	NOUN
easat-6653	101	45	regarding	regard	VERB
easat-6653	101	46	ia	ia	PROPN
easat-6653	101	47	's	's	PART
easat-6653	101	48	performance	performance	NOUN
easat-6653	101	49	of	of	ADP
easat-6653	101	50	the	the	DET
easat-6653	101	51	plan	plan	NOUN
easat-6653	101	52	,	,	PUNCT
easat-6653	101	53	and	and	CCONJ
easat-6653	101	54	sanction	sanction	NOUN
easat-6653	101	55	decisions	decision	NOUN
easat-6653	101	56	concerning	concern	VERB
easat-6653	101	57	the	the	DET
easat-6653	101	58	appointment	appointment	NOUN
easat-6653	101	59	and	and	CCONJ
easat-6653	101	60	dismissal	dismissal	NOUN
easat-6653	101	61	of	of	ADP
easat-6653	101	62	the	the	DET
easat-6653	101	63	cae	cae	NOUN
easat-6653	101	64	.	.	PROPN
easat-6653	101	65	to	to	PART
easat-6653	101	66	institutionalize	institutionalize	VERB
easat-6653	101	67	the	the	DET
easat-6653	101	68	independence	independence	NOUN
easat-6653	101	69	of	of	ADP
easat-6653	101	70	ia	ia	PROPN
easat-6653	101	71	,	,	PUNCT
easat-6653	101	72	the	the	DET
easat-6653	101	73	cae	cae	NOUN
easat-6653	101	74	reports	report	VERB
easat-6653	101	75	functionally	functionally	ADV
easat-6653	101	76	to	to	ADP
easat-6653	101	77	the	the	DET
easat-6653	101	78	highest	high	ADJ
easat-6653	101	79	level	level	NOUN
easat-6653	101	80	of	of	ADP
easat-6653	101	81	the	the	DET
easat-6653	101	82	organization	organization	NOUN
easat-6653	101	83	to	to	PART
easat-6653	101	84	execute	execute	VERB
easat-6653	101	85	obligations	obligation	NOUN
easat-6653	101	86	impartially	impartially	ADV
easat-6653	101	87	[	[	X
easat-6653	101	88	21	21	NUM
easat-6653	101	89	]	]	PUNCT
easat-6653	101	90	.	.	PUNCT
easat-6653	102	1	furthermore	furthermore	ADV
easat-6653	102	2	,	,	PUNCT
easat-6653	102	3	the	the	DET
easat-6653	102	4	cae	cae	NOUN
easat-6653	102	5	must	must	AUX
easat-6653	102	6	annually	annually	ADV
easat-6653	102	7	confirm	confirm	VERB
easat-6653	102	8	in	in	ADP
easat-6653	102	9	writing	writing	NOUN
easat-6653	102	10	to	to	ADP
easat-6653	102	11	the	the	DET
easat-6653	102	12	board	board	NOUN
easat-6653	102	13	the	the	DET
easat-6653	102	14	organizational	organizational	ADJ
easat-6653	102	15	independence	independence	NOUN
easat-6653	102	16	of	of	ADP
easat-6653	102	17	the	the	DET
easat-6653	102	18	ia	ia	PROPN
easat-6653	102	19	unit	unit	NOUN
easat-6653	102	20	.	.	PUNCT
easat-6653	103	1	aluvala	aluvala	VERB
easat-6653	104	1	[	[	X
easat-6653	104	2	30	30	NUM
easat-6653	104	3	]	]	PUNCT
easat-6653	104	4	contended	contend	VERB
easat-6653	104	5	that	that	SCONJ
easat-6653	104	6	internal	internal	ADJ
easat-6653	104	7	auditors	auditor	NOUN
easat-6653	104	8	require	require	VERB
easat-6653	104	9	the	the	DET
easat-6653	104	10	requisite	requisite	ADJ
easat-6653	104	11	authority	authority	NOUN
easat-6653	104	12	to	to	PART
easat-6653	104	13	maintain	maintain	VERB
easat-6653	104	14	their	their	PRON
easat-6653	104	15	independence	independence	NOUN
easat-6653	104	16	,	,	PUNCT
easat-6653	104	17	thereby	thereby	ADV
easat-6653	104	18	delineating	delineate	VERB
easat-6653	104	19	the	the	DET
easat-6653	104	20	scope	scope	NOUN
easat-6653	104	21	of	of	ADP
easat-6653	104	22	work	work	NOUN
easat-6653	104	23	,	,	PUNCT
easat-6653	104	24	facilitating	facilitate	VERB
easat-6653	104	25	effective	effective	ADJ
easat-6653	104	26	communication	communication	NOUN
easat-6653	104	27	,	,	PUNCT
easat-6653	104	28	and	and	CCONJ
easat-6653	104	29	ensuring	ensure	VERB
easat-6653	104	30	adequate	adequate	ADJ
easat-6653	104	31	implementation	implementation	NOUN
easat-6653	104	32	of	of	ADP
easat-6653	104	33	audit	audit	NOUN
easat-6653	104	34	recommendations	recommendation	NOUN
easat-6653	104	35	.	.	PUNCT
easat-6653	105	1	according	accord	VERB
easat-6653	105	2	to	to	ADP
easat-6653	105	3	lawrence	lawrence	PROPN
easat-6653	105	4	[	[	X
easat-6653	105	5	31	31	NUM
easat-6653	105	6	]	]	PUNCT
easat-6653	105	7	in	in	ADP
easat-6653	105	8	countries	country	NOUN
easat-6653	105	9	where	where	SCONJ
easat-6653	105	10	the	the	DET
easat-6653	105	11	role	role	NOUN
easat-6653	105	12	of	of	ADP
easat-6653	105	13	ia	ia	PROPN
easat-6653	105	14	is	be	AUX
easat-6653	105	15	highly	highly	ADV
easat-6653	105	16	valued	value	VERB
easat-6653	105	17	,	,	PUNCT
easat-6653	105	18	functional	functional	ADJ
easat-6653	105	19	reporting	reporting	NOUN
easat-6653	105	20	by	by	ADP
easat-6653	105	21	ia	ia	PROPN
easat-6653	105	22	has	have	AUX
easat-6653	105	23	shifted	shift	VERB
easat-6653	105	24	from	from	ADP
easat-6653	105	25	senior	senior	ADJ
easat-6653	105	26	officers	officer	NOUN
easat-6653	105	27	in	in	ADP
easat-6653	105	28	organizations	organization	NOUN
easat-6653	105	29	to	to	PART
easat-6653	105	30	audit	audit	VERB
easat-6653	105	31	committees	committee	NOUN
easat-6653	105	32	of	of	ADP
easat-6653	105	33	the	the	DET
easat-6653	105	34	boards	board	NOUN
easat-6653	105	35	.	.	PUNCT
easat-6653	106	1	aluvala	aluvala	VERB
easat-6653	107	1	[	[	X
easat-6653	107	2	30	30	NUM
easat-6653	107	3	]	]	X
easat-6653	107	4	;	;	PUNCT
easat-6653	107	5	alzeban	alzeban	NOUN
easat-6653	107	6	and	and	CCONJ
easat-6653	107	7	gwilliam	gwilliam	NOUN
easat-6653	108	1	[	[	X
easat-6653	108	2	22	22	NUM
easat-6653	108	3	]	]	X
easat-6653	108	4	;	;	PUNCT
easat-6653	108	5	salehi	salehi	NOUN
easat-6653	109	1	[	[	X
easat-6653	109	2	32	32	NUM
easat-6653	109	3	]	]	PUNCT
easat-6653	109	4	agree	agree	VERB
easat-6653	109	5	that	that	SCONJ
easat-6653	109	6	to	to	PART
easat-6653	109	7	build	build	VERB
easat-6653	109	8	an	an	DET
easat-6653	109	9	appropriate	appropriate	ADJ
easat-6653	109	10	level	level	NOUN
easat-6653	109	11	of	of	ADP
easat-6653	109	12	independence	independence	NOUN
easat-6653	109	13	for	for	ADP
easat-6653	109	14	ia	ia	PROPN
easat-6653	109	15	effectiveness	effectiveness	NOUN
easat-6653	109	16	,	,	PUNCT
easat-6653	109	17	the	the	DET
easat-6653	109	18	cae	cae	NOUN
easat-6653	109	19	should	should	AUX
easat-6653	109	20	report	report	VERB
easat-6653	109	21	administratively	administratively	ADV
easat-6653	109	22	to	to	ADP
easat-6653	109	23	the	the	DET
easat-6653	109	24	senior	senior	ADJ
easat-6653	109	25	executives	executive	NOUN
easat-6653	109	26	and	and	CCONJ
easat-6653	109	27	functionally	functionally	ADV
easat-6653	109	28	to	to	ADP
easat-6653	109	29	the	the	DET
easat-6653	109	30	board	board	NOUN
easat-6653	109	31	.	.	PUNCT
easat-6653	110	1	similarly	similarly	ADV
easat-6653	110	2	,	,	PUNCT
easat-6653	110	3	zhang	zhang	PROPN
easat-6653	110	4	,	,	PUNCT
easat-6653	110	5	et	et	PROPN
easat-6653	110	6	al	al	PROPN
easat-6653	110	7	.	.	PUNCT
easat-6653	111	1	[	[	X
easat-6653	111	2	33	33	NUM
easat-6653	111	3	]	]	PUNCT
easat-6653	111	4	identified	identify	VERB
easat-6653	111	5	ia	ia	PROPN
easat-6653	111	6	reporting	reporting	NOUN
easat-6653	111	7	levels	level	NOUN
easat-6653	111	8	as	as	ADP
easat-6653	111	9	significant	significant	ADJ
easat-6653	111	10	criteria	criterion	NOUN
easat-6653	111	11	in	in	ADP
easat-6653	111	12	influencing	influence	VERB
easat-6653	111	13	ia	ia	PROPN
easat-6653	111	14	independence	independence	NOUN
easat-6653	111	15	and	and	CCONJ
easat-6653	111	16	ultimately	ultimately	ADV
easat-6653	111	17	ia	ia	PROPN
easat-6653	111	18	effectiveness	effectiveness	NOUN
easat-6653	111	19	.	.	PUNCT
easat-6653	112	1	2.5	2.5	NUM
easat-6653	112	2	.	.	PUNCT
easat-6653	113	1	unrestricted	unrestricted	ADJ
easat-6653	113	2	access	access	NOUN
easat-6653	113	3	to	to	ADP
easat-6653	113	4	all	all	DET
easat-6653	113	5	departments	department	NOUN
easat-6653	113	6	and	and	CCONJ
easat-6653	113	7	employees	employee	NOUN
easat-6653	113	8	arens	aren	VERB
easat-6653	113	9	and	and	CCONJ
easat-6653	113	10	loebbecke	loebbecke	ADJ
easat-6653	114	1	[	[	X
easat-6653	114	2	34	34	NUM
easat-6653	114	3	]	]	PUNCT
easat-6653	114	4	asserted	assert	VERB
easat-6653	114	5	that	that	SCONJ
easat-6653	114	6	to	to	PART
easat-6653	114	7	guarantee	guarantee	VERB
easat-6653	114	8	adequate	adequate	ADJ
easat-6653	114	9	independence	independence	NOUN
easat-6653	114	10	and	and	CCONJ
easat-6653	114	11	improved	improve	VERB
easat-6653	114	12	efficacy	efficacy	NOUN
easat-6653	114	13	of	of	ADP
easat-6653	114	14	the	the	DET
easat-6653	114	15	audit	audit	NOUN
easat-6653	114	16	function	function	NOUN
easat-6653	114	17	,	,	PUNCT
easat-6653	114	18	it	it	PRON
easat-6653	114	19	must	must	AUX
easat-6653	114	20	be	be	AUX
easat-6653	114	21	granted	grant	VERB
easat-6653	114	22	perpetual	perpetual	ADJ
easat-6653	114	23	access	access	NOUN
easat-6653	114	24	to	to	ADP
easat-6653	114	25	accounting	accounting	NOUN
easat-6653	114	26	records	record	NOUN
easat-6653	114	27	,	,	PUNCT
easat-6653	114	28	financial	financial	ADJ
easat-6653	114	29	statements	statement	NOUN
easat-6653	114	30	,	,	PUNCT
easat-6653	114	31	information	information	NOUN
easat-6653	114	32	,	,	PUNCT
easat-6653	114	33	and	and	CCONJ
easat-6653	114	34	explanations	explanation	NOUN
easat-6653	114	35	.	.	PUNCT
easat-6653	115	1	to	to	PART
easat-6653	115	2	enhance	enhance	VERB
easat-6653	115	3	independence	independence	NOUN
easat-6653	115	4	for	for	ADP
easat-6653	115	5	ia	ia	PROPN
easat-6653	115	6	effectiveness	effectiveness	NOUN
easat-6653	115	7	,	,	PUNCT
easat-6653	115	8	there	there	PRON
easat-6653	115	9	must	must	AUX
easat-6653	115	10	be	be	AUX
easat-6653	115	11	direct	direct	ADJ
easat-6653	115	12	interaction	interaction	NOUN
easat-6653	115	13	or	or	CCONJ
easat-6653	115	14	access	access	NOUN
easat-6653	115	15	between	between	ADP
easat-6653	115	16	the	the	DET
easat-6653	115	17	internal	internal	ADJ
easat-6653	115	18	auditor	auditor	NOUN
easat-6653	115	19	and	and	CCONJ
easat-6653	115	20	the	the	DET
easat-6653	115	21	organizational	organizational	ADJ
easat-6653	115	22	board	board	NOUN
easat-6653	115	23	[	[	X
easat-6653	115	24	21	21	NUM
easat-6653	115	25	]	]	PUNCT
easat-6653	115	26	.	.	PUNCT
easat-6653	116	1	the	the	DET
easat-6653	116	2	cae	cae	NOUN
easat-6653	116	3	must	must	AUX
easat-6653	116	4	have	have	VERB
easat-6653	116	5	unrestricted	unrestricted	ADJ
easat-6653	116	6	and	and	CCONJ
easat-6653	116	7	direct	direct	ADJ
easat-6653	116	8	communication	communication	NOUN
easat-6653	116	9	and	and	CCONJ
easat-6653	116	10	interaction	interaction	NOUN
easat-6653	116	11	with	with	ADP
easat-6653	116	12	the	the	DET
easat-6653	116	13	board	board	NOUN
easat-6653	116	14	.	.	PUNCT
easat-6653	117	1	restrictions	restriction	NOUN
easat-6653	117	2	on	on	ADP
easat-6653	117	3	access	access	NOUN
easat-6653	117	4	to	to	ADP
easat-6653	117	5	records	record	NOUN
easat-6653	117	6	,	,	PUNCT
easat-6653	117	7	personnel	personnel	NOUN
easat-6653	117	8	,	,	PUNCT
easat-6653	117	9	properties	property	NOUN
easat-6653	117	10	,	,	PUNCT
easat-6653	117	11	and	and	CCONJ
easat-6653	117	12	auditing	auditing	NOUN
easat-6653	117	13	resources	resource	NOUN
easat-6653	117	14	will	will	AUX
easat-6653	117	15	undermine	undermine	VERB
easat-6653	117	16	the	the	DET
easat-6653	117	17	internal	internal	ADJ
easat-6653	117	18	auditor	auditor	NOUN
easat-6653	117	19	's	's	PART
easat-6653	117	20	independence	independence	NOUN
easat-6653	117	21	and	and	CCONJ
easat-6653	117	22	,	,	PUNCT
easat-6653	117	23	consequently	consequently	ADV
easat-6653	117	24	,	,	PUNCT
easat-6653	117	25	its	its	PRON
easat-6653	117	26	effectiveness	effectiveness	NOUN
easat-6653	117	27	.	.	PUNCT
easat-6653	118	1	a	a	DET
easat-6653	118	2	consensus	consensus	NOUN
easat-6653	118	3	exists	exist	VERB
easat-6653	118	4	in	in	ADP
easat-6653	118	5	the	the	DET
easat-6653	118	6	study	study	NOUN
easat-6653	118	7	conducted	conduct	VERB
easat-6653	118	8	by	by	ADP
easat-6653	118	9	aluvala	aluvala	NOUN
easat-6653	118	10	[	[	X
easat-6653	118	11	30	30	NUM
easat-6653	118	12	]	]	SYM
easat-6653	118	13	.	.	PUNCT
easat-6653	119	1	2.6	2.6	NUM
easat-6653	119	2	.	.	PUNCT
easat-6653	119	3	performing	perform	VERB
easat-6653	119	4	non	non	ADJ
easat-6653	119	5	audit	audit	NOUN
easat-6653	119	6	services	service	NOUN
easat-6653	119	7	some	some	DET
easat-6653	119	8	researchers	researcher	NOUN
easat-6653	119	9	believe	believe	VERB
easat-6653	119	10	that	that	SCONJ
easat-6653	119	11	auditor	auditor	NOUN
easat-6653	119	12	independence	independence	NOUN
easat-6653	119	13	will	will	AUX
easat-6653	119	14	be	be	AUX
easat-6653	119	15	affected	affect	VERB
easat-6653	119	16	when	when	SCONJ
easat-6653	119	17	the	the	DET
easat-6653	119	18	audit	audit	NOUN
easat-6653	119	19	firm	firm	NOUN
easat-6653	119	20	provides	provide	VERB
easat-6653	119	21	additional	additional	ADJ
easat-6653	119	22	non	non	ADJ
easat-6653	119	23	-	-	ADJ
easat-6653	119	24	audit	audit	ADJ
easat-6653	119	25	services	service	NOUN
easat-6653	119	26	to	to	ADP
easat-6653	119	27	the	the	DET
easat-6653	119	28	client	client	NOUN
easat-6653	120	1	[	[	X
easat-6653	120	2	3	3	NUM
easat-6653	120	3	]	]	PUNCT
easat-6653	120	4	.	.	PUNCT
easat-6653	121	1	to	to	PART
easat-6653	121	2	build	build	VERB
easat-6653	121	3	up	up	ADP
easat-6653	121	4	sufficient	sufficient	ADJ
easat-6653	121	5	independence	independence	NOUN
easat-6653	121	6	for	for	ADP
easat-6653	121	7	the	the	DET
easat-6653	121	8	ia	ia	PROPN
easat-6653	121	9	effectiveness	effectiveness	NOUN
easat-6653	121	10	,	,	PUNCT
easat-6653	121	11	[	[	X
easat-6653	121	12	29	29	NUM
easat-6653	121	13	]	]	PUNCT
easat-6653	121	14	recommends	recommend	VERB
easat-6653	121	15	separating	separate	VERB
easat-6653	121	16	internal	internal	ADJ
easat-6653	121	17	auditors	auditor	NOUN
easat-6653	121	18	from	from	ADP
easat-6653	121	19	providing	provide	VERB
easat-6653	121	20	non	non	ADJ
easat-6653	121	21	-	-	ADJ
easat-6653	121	22	audit	audit	ADJ
easat-6653	121	23	services	service	NOUN
easat-6653	121	24	,	,	PUNCT
easat-6653	121	25	including	include	VERB
easat-6653	121	26	design	design	NOUN
easat-6653	121	27	,	,	PUNCT
easat-6653	121	28	selection	selection	NOUN
easat-6653	121	29	,	,	PUNCT
easat-6653	121	30	or	or	CCONJ
easat-6653	121	31	implementation	implementation	NOUN
easat-6653	121	32	of	of	ADP
easat-6653	121	33	internal	internal	ADJ
easat-6653	121	34	control	control	NOUN
easat-6653	121	35	.	.	PUNCT
easat-6653	122	1	kimotho	kimotho	PROPN
easat-6653	123	1	[	[	X
easat-6653	123	2	26	26	NUM
easat-6653	123	3	]	]	PUNCT
easat-6653	123	4	argues	argue	VERB
easat-6653	123	5	that	that	SCONJ
easat-6653	123	6	the	the	DET
easat-6653	123	7	performance	performance	NOUN
easat-6653	123	8	of	of	ADP
easat-6653	123	9	non	non	ADJ
easat-6653	123	10	-	-	ADJ
easat-6653	123	11	audit	audit	ADJ
easat-6653	123	12	services	service	NOUN
easat-6653	123	13	by	by	ADP
easat-6653	123	14	internal	internal	ADJ
easat-6653	123	15	auditor	auditor	NOUN
easat-6653	123	16	erodes	erode	VERB
easat-6653	123	17	and	and	CCONJ
easat-6653	123	18	impairs	impair	VERB
easat-6653	123	19	their	their	PRON
easat-6653	123	20	independence	independence	NOUN
easat-6653	123	21	and	and	CCONJ
easat-6653	123	22	objectivity	objectivity	NOUN
easat-6653	123	23	,	,	PUNCT
easat-6653	123	24	and	and	CCONJ
easat-6653	123	25	is	be	AUX
easat-6653	123	26	a	a	DET
easat-6653	123	27	recipe	recipe	NOUN
easat-6653	123	28	for	for	ADP
easat-6653	123	29	familiarity	familiarity	NOUN
easat-6653	123	30	and	and	CCONJ
easat-6653	123	31	self	self	NOUN
easat-6653	123	32	-	-	PUNCT
easat-6653	123	33	review	review	NOUN
easat-6653	123	34	threats	threat	NOUN
easat-6653	123	35	to	to	ADP
easat-6653	123	36	independence	independence	NOUN
easat-6653	123	37	.	.	PUNCT
easat-6653	124	1	this	this	PRON
easat-6653	124	2	is	be	AUX
easat-6653	124	3	the	the	DET
easat-6653	124	4	responsibility	responsibility	NOUN
easat-6653	124	5	of	of	ADP
easat-6653	124	6	entity	entity	NOUN
easat-6653	124	7	executives	executive	NOUN
easat-6653	124	8	to	to	PART
easat-6653	124	9	avoid	avoid	VERB
easat-6653	124	10	a	a	DET
easat-6653	124	11	self	self	NOUN
easat-6653	124	12	-	-	PUNCT
easat-6653	124	13	review	review	NOUN
easat-6653	124	14	threat	threat	NOUN
easat-6653	124	15	to	to	ADP
easat-6653	124	16	independence	independence	NOUN
easat-6653	124	17	.	.	PUNCT
easat-6653	125	1	when	when	SCONJ
easat-6653	125	2	auditors	auditor	NOUN
easat-6653	125	3	are	be	AUX
easat-6653	125	4	prohibited	prohibit	VERB
easat-6653	125	5	from	from	ADP
easat-6653	125	6	providing	provide	VERB
easat-6653	125	7	non	non	ADJ
easat-6653	125	8	-	-	ADJ
easat-6653	125	9	auditing	auditing	ADJ
easat-6653	125	10	services	service	NOUN
easat-6653	125	11	,	,	PUNCT
easat-6653	125	12	independence	independence	NOUN
easat-6653	125	13	will	will	AUX
easat-6653	125	14	be	be	AUX
easat-6653	125	15	maintained	maintain	VERB
easat-6653	125	16	at	at	ADP
easat-6653	125	17	a	a	DET
easat-6653	125	18	high	high	ADJ
easat-6653	125	19	level	level	NOUN
easat-6653	125	20	[	[	X
easat-6653	125	21	30	30	NUM
easat-6653	125	22	]	]	PUNCT
easat-6653	125	23	.	.	PUNCT
easat-6653	126	1	defond	defond	NOUN
easat-6653	126	2	,	,	PUNCT
easat-6653	126	3	et	et	PROPN
easat-6653	126	4	al	al	PROPN
easat-6653	126	5	.	.	PUNCT
easat-6653	127	1	[	[	X
easat-6653	127	2	35	35	NUM
easat-6653	127	3	]	]	PUNCT
easat-6653	127	4	asserted	assert	VERB
easat-6653	127	5	that	that	SCONJ
easat-6653	127	6	the	the	DET
easat-6653	127	7	evidence	evidence	NOUN
easat-6653	127	8	from	from	ADP
easat-6653	127	9	their	their	PRON
easat-6653	127	10	study	study	NOUN
easat-6653	127	11	did	do	AUX
easat-6653	127	12	not	not	PART
easat-6653	127	13	substantiate	substantiate	VERB
easat-6653	127	14	the	the	DET
easat-6653	127	15	notion	notion	NOUN
easat-6653	127	16	that	that	SCONJ
easat-6653	127	17	the	the	DET
easat-6653	127	18	provision	provision	NOUN
easat-6653	127	19	of	of	ADP
easat-6653	127	20	non	non	ADJ
easat-6653	127	21	-	-	ADJ
easat-6653	127	22	audit	audit	ADJ
easat-6653	127	23	services	service	NOUN
easat-6653	127	24	compromised	compromise	VERB
easat-6653	127	25	the	the	DET
easat-6653	127	26	independence	independence	NOUN
easat-6653	127	27	of	of	ADP
easat-6653	127	28	the	the	DET
easat-6653	127	29	ia	ia	PROPN
easat-6653	127	30	function	function	NOUN
easat-6653	127	31	.	.	PUNCT
easat-6653	128	1	the	the	DET
easat-6653	128	2	research	research	NOUN
easat-6653	128	3	conducted	conduct	VERB
easat-6653	128	4	by	by	ADP
easat-6653	128	5	zhang	zhang	PROPN
easat-6653	128	6	,	,	PUNCT
easat-6653	128	7	et	et	PROPN
easat-6653	128	8	al	al	PROPN
easat-6653	128	9	.	.	PUNCT
easat-6653	129	1	[	[	X
easat-6653	129	2	6	6	NUM
easat-6653	129	3	]	]	PUNCT
easat-6653	129	4	concluded	conclude	VERB
easat-6653	129	5	that	that	SCONJ
easat-6653	129	6	the	the	DET
easat-6653	129	7	provision	provision	NOUN
easat-6653	129	8	of	of	ADP
easat-6653	129	9	non	non	ADJ
easat-6653	129	10	-	-	ADJ
easat-6653	129	11	audit	audit	ADJ
easat-6653	129	12	services	service	NOUN
easat-6653	129	13	by	by	ADP
easat-6653	129	14	auditors	auditor	NOUN
easat-6653	129	15	does	do	AUX
easat-6653	129	16	not	not	PART
easat-6653	129	17	result	result	VERB
easat-6653	129	18	in	in	ADP
easat-6653	129	19	a	a	DET
easat-6653	129	20	loss	loss	NOUN
easat-6653	129	21	of	of	ADP
easat-6653	129	22	either	either	DET
easat-6653	129	23	independence	independence	NOUN
easat-6653	129	24	of	of	ADP
easat-6653	129	25	mind	mind	NOUN
easat-6653	129	26	or	or	CCONJ
easat-6653	129	27	appearance	appearance	NOUN
easat-6653	129	28	.	.	PUNCT
easat-6653	130	1	3	3	X
easat-6653	130	2	.	.	X
easat-6653	130	3	research	research	NOUN
easat-6653	130	4	method	method	NOUN
easat-6653	130	5	3.1	3.1	NUM
easat-6653	130	6	.	.	PUNCT
easat-6653	131	1	research	research	NOUN
easat-6653	131	2	model	model	NOUN
easat-6653	131	3	the	the	DET
easat-6653	131	4	research	research	NOUN
easat-6653	131	5	model	model	NOUN
easat-6653	131	6	was	be	AUX
easat-6653	131	7	developed	develop	VERB
easat-6653	131	8	by	by	ADP
easat-6653	131	9	building	build	VERB
easat-6653	131	10	upon	upon	SCONJ
easat-6653	131	11	prior	prior	ADJ
easat-6653	131	12	studies	study	NOUN
easat-6653	131	13	regarding	regard	VERB
easat-6653	131	14	the	the	DET
easat-6653	131	15	impact	impact	NOUN
easat-6653	131	16	of	of	ADP
easat-6653	131	17	ia	ia	ADJ
easat-6653	131	18	independence	independence	NOUN
easat-6653	131	19	on	on	ADP
easat-6653	131	20	its	its	PRON
easat-6653	131	21	effectiveness	effectiveness	NOUN
easat-6653	131	22	(	(	PUNCT
easat-6653	131	23	figure	figure	NOUN
easat-6653	131	24	1	1	NUM
easat-6653	131	25	)	)	PUNCT
easat-6653	131	26	.	.	PUNCT
easat-6653	132	1	2798	2798	NUM
easat-6653	132	2	edelweiss	edelweiss	PROPN
easat-6653	132	3	applied	apply	VERB
easat-6653	132	4	science	science	NOUN
easat-6653	132	5	and	and	CCONJ
easat-6653	132	6	technology	technology	NOUN
easat-6653	132	7	issn	issn	PROPN
easat-6653	132	8	:	:	PUNCT
easat-6653	132	9	2576	2576	NUM
easat-6653	132	10	-	-	SYM
easat-6653	132	11	8484	8484	NUM
easat-6653	132	12	vol	vol	NOUN
easat-6653	132	13	.	.	PROPN
easat-6653	133	1	9	9	NUM
easat-6653	133	2	,	,	PUNCT
easat-6653	133	3	no	no	INTJ
easat-6653	133	4	.	.	NOUN
easat-6653	133	5	4	4	NUM
easat-6653	133	6	:	:	SYM
easat-6653	133	7	2794	2794	NUM
easat-6653	133	8	-	-	SYM
easat-6653	133	9	2802	2802	NUM
easat-6653	133	10	,	,	PUNCT
easat-6653	133	11	2025	2025	NUM
easat-6653	133	12	doi	doi	NOUN
easat-6653	133	13	:	:	PUNCT
easat-6653	133	14	10.55214/25768484.v9i4.6653	10.55214/25768484.v9i4.6653	NUM
easat-6653	133	15	©	©	NOUN
easat-6653	133	16	2025	2025	NUM
easat-6653	133	17	by	by	ADP
easat-6653	133	18	the	the	DET
easat-6653	133	19	authors	author	NOUN
easat-6653	133	20	;	;	PUNCT
easat-6653	133	21	licensee	licensee	PROPN
easat-6653	133	22	learning	learn	VERB
easat-6653	133	23	gate	gate	NOUN
easat-6653	133	24	figure	figure	NOUN
easat-6653	133	25	1	1	NUM
easat-6653	133	26	.	.	PUNCT
easat-6653	133	27	research	research	NOUN
easat-6653	133	28	model	model	NOUN
easat-6653	133	29	.	.	PUNCT
easat-6653	134	1	the	the	DET
easat-6653	134	2	study	study	NOUN
easat-6653	134	3	encompasses	encompass	VERB
easat-6653	134	4	the	the	DET
easat-6653	134	5	variables	variable	NOUN
easat-6653	134	6	and	and	CCONJ
easat-6653	134	7	their	their	PRON
easat-6653	134	8	corresponding	correspond	VERB
easat-6653	134	9	indicators	indicator	NOUN
easat-6653	134	10	in	in	ADP
easat-6653	134	11	table	table	NOUN
easat-6653	134	12	1	1	NUM
easat-6653	134	13	.	.	PUNCT
easat-6653	134	14	table	table	NOUN
easat-6653	134	15	1	1	NUM
easat-6653	134	16	.	.	PUNCT
easat-6653	135	1	the	the	DET
easat-6653	135	2	variables	variable	NOUN
easat-6653	135	3	and	and	CCONJ
easat-6653	135	4	indicators	indicator	NOUN
easat-6653	135	5	.	.	PUNCT
easat-6653	136	1	variables	variable	NOUN
easat-6653	136	2	indicators	indicator	NOUN
easat-6653	136	3	sources	source	VERB
easat-6653	136	4	internal	internal	ADJ
easat-6653	136	5	audit	audit	NOUN
easat-6653	136	6	independence	independence	NOUN
easat-6653	136	7	(	(	PUNCT
easat-6653	136	8	dl	dl	NOUN
easat-6653	136	9	)	)	PUNCT
easat-6653	136	10	dl1	dl1	NOUN
easat-6653	136	11	scope	scope	NOUN
easat-6653	136	12	of	of	ADP
easat-6653	136	13	work	work	NOUN
easat-6653	136	14	:	:	PUNCT
easat-6653	136	15	the	the	DET
easat-6653	136	16	internal	internal	ADJ
easat-6653	136	17	audit	audit	NOUN
easat-6653	136	18	possesses	possess	VERB
easat-6653	136	19	the	the	DET
easat-6653	136	20	autonomy	autonomy	NOUN
easat-6653	136	21	to	to	PART
easat-6653	136	22	determine	determine	VERB
easat-6653	136	23	the	the	DET
easat-6653	136	24	scope	scope	NOUN
easat-6653	136	25	,	,	PUNCT
easat-6653	136	26	timing	timing	NOUN
easat-6653	136	27	,	,	PUNCT
easat-6653	136	28	and	and	CCONJ
easat-6653	136	29	extent	extent	NOUN
easat-6653	136	30	of	of	ADP
easat-6653	136	31	audit	audit	NOUN
easat-6653	136	32	procedures	procedure	NOUN
easat-6653	136	33	by	by	ADP
easat-6653	136	34	audit	audit	NOUN
easat-6653	136	35	standards	standard	NOUN
easat-6653	136	36	and	and	CCONJ
easat-6653	136	37	organizational	organizational	ADJ
easat-6653	136	38	policies	policy	NOUN
easat-6653	136	39	.	.	PUNCT
easat-6653	137	1	dl2	dl2	VERB
easat-6653	137	2	reporting	reporting	NOUN
easat-6653	137	3	levels	level	NOUN
easat-6653	137	4	:	:	PUNCT
easat-6653	137	5	the	the	DET
easat-6653	137	6	internal	internal	ADJ
easat-6653	137	7	audit	audit	NOUN
easat-6653	137	8	function	function	NOUN
easat-6653	137	9	operates	operate	VERB
easat-6653	137	10	and	and	CCONJ
easat-6653	137	11	communicates	communicates	AUX
easat-6653	137	12	findings	finding	NOUN
easat-6653	137	13	directly	directly	ADV
easat-6653	137	14	to	to	ADP
easat-6653	137	15	the	the	DET
easat-6653	137	16	audit	audit	NOUN
easat-6653	137	17	committee	committee	NOUN
easat-6653	137	18	.	.	PUNCT
easat-6653	138	1	dl3	dl3	VERB
easat-6653	138	2	unrestricted	unrestricted	ADJ
easat-6653	138	3	access	access	NOUN
easat-6653	138	4	to	to	ADP
easat-6653	138	5	all	all	DET
easat-6653	138	6	departments	department	NOUN
easat-6653	138	7	and	and	CCONJ
easat-6653	138	8	employees	employee	NOUN
easat-6653	138	9	:	:	PUNCT
easat-6653	138	10	internal	internal	ADJ
easat-6653	138	11	audit	audit	NOUN
easat-6653	138	12	has	have	VERB
easat-6653	138	13	the	the	DET
easat-6653	138	14	authority	authority	NOUN
easat-6653	138	15	to	to	PART
easat-6653	138	16	access	access	VERB
easat-6653	138	17	all	all	DET
easat-6653	138	18	necessary	necessary	ADJ
easat-6653	138	19	documents	document	NOUN
easat-6653	138	20	,	,	PUNCT
easat-6653	138	21	information	information	NOUN
easat-6653	138	22	,	,	PUNCT
easat-6653	138	23	and	and	CCONJ
easat-6653	138	24	data	datum	NOUN
easat-6653	138	25	of	of	ADP
easat-6653	138	26	the	the	DET
easat-6653	138	27	organization	organization	NOUN
easat-6653	138	28	when	when	SCONJ
easat-6653	138	29	performing	perform	VERB
easat-6653	138	30	the	the	DET
easat-6653	138	31	audit	audit	NOUN
easat-6653	138	32	.	.	PUNCT
easat-6653	139	1	dl4	dl4	NOUN
easat-6653	139	2	performing	perform	VERB
easat-6653	139	3	non	non	ADJ
easat-6653	139	4	audit	audit	NOUN
easat-6653	139	5	services	service	NOUN
easat-6653	139	6	:	:	PUNCT
easat-6653	139	7	internal	internal	ADJ
easat-6653	139	8	auditors	auditor	NOUN
easat-6653	139	9	are	be	AUX
easat-6653	139	10	not	not	PART
easat-6653	139	11	obligated	obligate	VERB
easat-6653	139	12	to	to	PART
easat-6653	139	13	provide	provide	VERB
easat-6653	139	14	non	non	ADJ
easat-6653	139	15	-	-	ADJ
easat-6653	139	16	audit	audit	ADJ
easat-6653	139	17	services	service	NOUN
easat-6653	139	18	.	.	PUNCT
easat-6653	140	1	kimotho	kimotho	PROPN
easat-6653	141	1	[	[	X
easat-6653	141	2	26	26	NUM
easat-6653	141	3	]	]	PUNCT
easat-6653	141	4	and	and	CCONJ
easat-6653	141	5	sakour	sakour	NOUN
easat-6653	141	6	and	and	CCONJ
easat-6653	141	7	laila	laila	NOUN
easat-6653	142	1	[	[	X
easat-6653	142	2	28	28	NUM
easat-6653	142	3	]	]	X
easat-6653	142	4	aluvala	aluvala	NOUN
easat-6653	143	1	[	[	X
easat-6653	143	2	30	30	NUM
easat-6653	143	3	]	]	X
easat-6653	143	4	;	;	PUNCT
easat-6653	143	5	alzeban	alzeban	NOUN
easat-6653	143	6	and	and	CCONJ
easat-6653	143	7	gwilliam	gwilliam	NOUN
easat-6653	143	8	[	[	X
easat-6653	143	9	22	22	NUM
easat-6653	143	10	]	]	PUNCT
easat-6653	143	11	and	and	CCONJ
easat-6653	143	12	salehi	salehi	NOUN
easat-6653	144	1	[	[	X
easat-6653	144	2	32	32	NUM
easat-6653	144	3	]	]	PUNCT
easat-6653	144	4	arens	aren	NOUN
easat-6653	144	5	and	and	CCONJ
easat-6653	144	6	loebbecke	loebbecke	NOUN
easat-6653	145	1	[	[	X
easat-6653	145	2	34	34	NUM
easat-6653	145	3	]	]	PUNCT
easat-6653	145	4	and	and	CCONJ
easat-6653	145	5	yousif	yousif	PROPN
easat-6653	145	6	,	,	PUNCT
easat-6653	145	7	et	et	PROPN
easat-6653	145	8	al	al	PROPN
easat-6653	145	9	.	.	PUNCT
easat-6653	146	1	[	[	X
easat-6653	146	2	9	9	NUM
easat-6653	146	3	]	]	X
easat-6653	146	4	kinney	kinney	PROPN
easat-6653	146	5	jr	jr	PROPN
easat-6653	147	1	[	[	X
easat-6653	147	2	19	19	NUM
easat-6653	147	3	]	]	PUNCT
easat-6653	147	4	and	and	CCONJ
easat-6653	147	5	zhang	zhang	PROPN
easat-6653	147	6	,	,	PUNCT
easat-6653	147	7	et	et	PROPN
easat-6653	147	8	al	al	PROPN
easat-6653	147	9	.	.	PUNCT
easat-6653	148	1	[	[	X
easat-6653	148	2	6	6	NUM
easat-6653	148	3	]	]	X
easat-6653	148	4	internal	internal	ADJ
easat-6653	148	5	audit	audit	NOUN
easat-6653	148	6	effectiveness	effectiveness	NOUN
easat-6653	148	7	(	(	PUNCT
easat-6653	148	8	hh	hh	PROPN
easat-6653	148	9	)	)	PUNCT
easat-6653	148	10	hh1	hh1	PROPN
easat-6653	148	11	:	:	PUNCT
easat-6653	148	12	internal	internal	ADJ
easat-6653	148	13	audit	audit	NOUN
easat-6653	148	14	helps	help	VERB
easat-6653	148	15	the	the	DET
easat-6653	148	16	organization	organization	NOUN
easat-6653	148	17	achieve	achieve	VERB
easat-6653	148	18	its	its	PRON
easat-6653	148	19	goals	goal	NOUN
easat-6653	148	20	hh2	hh2	NOUN
easat-6653	148	21	:	:	PUNCT
easat-6653	148	22	internal	internal	ADJ
easat-6653	148	23	audit	audit	NOUN
easat-6653	148	24	helps	help	VERB
easat-6653	148	25	to	to	PART
easat-6653	148	26	evaluate	evaluate	VERB
easat-6653	148	27	and	and	CCONJ
easat-6653	148	28	improve	improve	VERB
easat-6653	148	29	the	the	DET
easat-6653	148	30	effectiveness	effectiveness	NOUN
easat-6653	148	31	of	of	ADP
easat-6653	148	32	risk	risk	NOUN
easat-6653	148	33	management	management	NOUN
easat-6653	148	34	hh3	hh3	NOUN
easat-6653	148	35	:	:	PUNCT
easat-6653	148	36	internal	internal	ADJ
easat-6653	148	37	audit	audit	NOUN
easat-6653	148	38	provides	provide	VERB
easat-6653	148	39	recommendations	recommendation	NOUN
easat-6653	148	40	for	for	ADP
easat-6653	148	41	improving	improve	VERB
easat-6653	148	42	the	the	DET
easat-6653	148	43	internal	internal	ADJ
easat-6653	148	44	control	control	NOUN
easat-6653	148	45	.	.	PUNCT
easat-6653	149	1	hh4	hh4	INTJ
easat-6653	149	2	:	:	PUNCT
easat-6653	149	3	internal	internal	ADJ
easat-6653	149	4	audit	audit	NOUN
easat-6653	149	5	helps	help	VERB
easat-6653	149	6	to	to	PART
easat-6653	149	7	improve	improve	VERB
easat-6653	149	8	the	the	DET
easat-6653	149	9	organization	organization	NOUN
easat-6653	149	10	's	's	PART
easat-6653	149	11	operational	operational	ADJ
easat-6653	149	12	efficiency	efficiency	NOUN
easat-6653	149	13	al	al	PROPN
easat-6653	149	14	-	-	PUNCT
easat-6653	149	15	twaijry	twaijry	PROPN
easat-6653	149	16	,	,	PUNCT
easat-6653	149	17	et	et	PROPN
easat-6653	149	18	al	al	PROPN
easat-6653	149	19	.	.	PUNCT
easat-6653	150	1	[	[	X
easat-6653	150	2	15	15	NUM
easat-6653	150	3	]	]	PUNCT
easat-6653	150	4	;	;	PUNCT
easat-6653	150	5	dittenhofer	dittenhofer	VERB
easat-6653	150	6	[	[	NOUN
easat-6653	150	7	12	12	NUM
easat-6653	150	8	]	]	PUNCT
easat-6653	150	9	;	;	PUNCT
easat-6653	150	10	gramling	gramle	VERB
easat-6653	150	11	,	,	PUNCT
easat-6653	150	12	et	et	PROPN
easat-6653	150	13	al	al	PROPN
easat-6653	150	14	.	.	PUNCT
easat-6653	151	1	[	[	X
easat-6653	151	2	4	4	NUM
easat-6653	151	3	]	]	PUNCT
easat-6653	151	4	;	;	PUNCT
easat-6653	151	5	yee	yee	PROPN
easat-6653	151	6	,	,	PUNCT
easat-6653	151	7	et	et	PROPN
easat-6653	151	8	al	al	PROPN
easat-6653	151	9	.	.	PUNCT
easat-6653	152	1	[	[	X
easat-6653	152	2	14	14	NUM
easat-6653	152	3	]	]	SYM
easat-6653	152	4	source	source	NOUN
easat-6653	152	5	:	:	PUNCT
easat-6653	152	6	compiled	compile	VERB
easat-6653	152	7	by	by	ADP
easat-6653	152	8	author	author	NOUN
easat-6653	152	9	.	.	PUNCT
easat-6653	153	1	3.2	3.2	NUM
easat-6653	153	2	.	.	PUNCT
easat-6653	154	1	sample	sample	NOUN
easat-6653	154	2	and	and	CCONJ
easat-6653	154	3	data	datum	NOUN
easat-6653	154	4	collection	collection	NOUN
easat-6653	154	5	method	method	NOUN
easat-6653	154	6	the	the	DET
easat-6653	154	7	survey	survey	NOUN
easat-6653	154	8	subjects	subject	NOUN
easat-6653	154	9	of	of	ADP
easat-6653	154	10	this	this	DET
easat-6653	154	11	study	study	NOUN
easat-6653	154	12	are	be	AUX
easat-6653	154	13	internal	internal	ADJ
easat-6653	154	14	auditors	auditor	NOUN
easat-6653	154	15	and	and	CCONJ
easat-6653	154	16	managers	manager	NOUN
easat-6653	154	17	,	,	PUNCT
easat-6653	154	18	mainly	mainly	ADV
easat-6653	154	19	from	from	ADP
easat-6653	154	20	companies	company	NOUN
easat-6653	154	21	listed	list	VERB
easat-6653	154	22	on	on	ADP
easat-6653	154	23	the	the	DET
easat-6653	154	24	vietnam	vietnam	PROPN
easat-6653	154	25	stock	stock	NOUN
easat-6653	154	26	market	market	NOUN
easat-6653	154	27	,	,	PUNCT
easat-6653	154	28	using	use	VERB
easat-6653	154	29	a	a	DET
easat-6653	154	30	convenience	convenience	NOUN
easat-6653	154	31	sampling	sampling	NOUN
easat-6653	154	32	method	method	NOUN
easat-6653	154	33	.	.	PUNCT
easat-6653	155	1	the	the	DET
easat-6653	155	2	data	data	NOUN
easat-6653	155	3	collection	collection	NOUN
easat-6653	155	4	is	be	AUX
easat-6653	155	5	done	do	VERB
easat-6653	155	6	through	through	ADP
easat-6653	155	7	survey	survey	NOUN
easat-6653	155	8	questionnaires	questionnaire	NOUN
easat-6653	155	9	.	.	PUNCT
easat-6653	156	1	the	the	DET
easat-6653	156	2	questionnaire	questionnaire	NOUN
easat-6653	156	3	included	include	VERB
easat-6653	156	4	likert	likert	ADJ
easat-6653	156	5	-	-	PUNCT
easat-6653	156	6	type	type	NOUN
easat-6653	156	7	items	item	NOUN
easat-6653	156	8	(	(	PUNCT
easat-6653	156	9	ranging	range	VERB
easat-6653	156	10	from	from	ADP
easat-6653	156	11	1=	1=	NUM
easat-6653	156	12	“	"	PUNCT
easat-6653	156	13	strongly	strongly	ADV
easat-6653	156	14	disagree	disagree	VERB
easat-6653	156	15	”	"	PUNCT
easat-6653	156	16	to	to	ADP
easat-6653	156	17	5	5	NUM
easat-6653	156	18	=	=	PUNCT
easat-6653	156	19	“	"	PUNCT
easat-6653	156	20	strongly	strongly	ADV
easat-6653	156	21	agree	agree	VERB
easat-6653	156	22	”	"	PUNCT
easat-6653	156	23	)	)	PUNCT
easat-6653	156	24	.	.	PUNCT
easat-6653	157	1	based	base	VERB
easat-6653	157	2	on	on	ADP
easat-6653	157	3	the	the	DET
easat-6653	157	4	study	study	NOUN
easat-6653	157	5	of	of	ADP
easat-6653	157	6	hair	hair	NOUN
easat-6653	157	7	,	,	PUNCT
easat-6653	157	8	et	et	PROPN
easat-6653	157	9	al	al	PROPN
easat-6653	157	10	.	.	PUNCT
easat-6653	158	1	[	[	X
easat-6653	158	2	36	36	NUM
easat-6653	158	3	]	]	PUNCT
easat-6653	158	4	and	and	CCONJ
easat-6653	158	5	tabachnick	tabachnick	NOUN
easat-6653	158	6	and	and	CCONJ
easat-6653	158	7	fidell	fidell	VERB
easat-6653	158	8	[	[	X
easat-6653	158	9	37	37	NUM
easat-6653	158	10	]	]	PUNCT
easat-6653	158	11	the	the	DET
easat-6653	158	12	minimum	minimum	ADJ
easat-6653	158	13	sample	sample	NOUN
easat-6653	158	14	size	size	NOUN
easat-6653	158	15	is	be	AUX
easat-6653	158	16	100	100	NUM
easat-6653	158	17	.	.	PUNCT
easat-6653	159	1	thus	thus	ADV
easat-6653	159	2	,	,	PUNCT
easat-6653	159	3	the	the	DET
easat-6653	159	4	total	total	ADJ
easat-6653	159	5	number	number	NOUN
easat-6653	159	6	of	of	ADP
easat-6653	159	7	votes	vote	NOUN
easat-6653	159	8	issued	issue	VERB
easat-6653	159	9	via	via	ADP
easat-6653	159	10	email	email	NOUN
easat-6653	159	11	and	and	CCONJ
easat-6653	159	12	google	google	PROPN
easat-6653	159	13	docs	doc	NOUN
easat-6653	159	14	in	in	ADP
easat-6653	159	15	the	the	DET
easat-6653	159	16	study	study	NOUN
easat-6653	159	17	was	be	AUX
easat-6653	159	18	300	300	NUM
easat-6653	159	19	,	,	PUNCT
easat-6653	159	20	and	and	CCONJ
easat-6653	159	21	the	the	DET
easat-6653	159	22	number	number	NOUN
easat-6653	159	23	of	of	ADP
easat-6653	159	24	valid	valid	ADJ
easat-6653	159	25	votes	vote	NOUN
easat-6653	159	26	was	be	AUX
easat-6653	159	27	265	265	NUM
easat-6653	159	28	(	(	PUNCT
easat-6653	159	29	accounting	account	VERB
easat-6653	159	30	for	for	ADP
easat-6653	159	31	88.33	88.33	NUM
easat-6653	159	32	%	%	NOUN
easat-6653	159	33	)	)	PUNCT
easat-6653	159	34	.	.	PUNCT
easat-6653	160	1	3.3	3.3	NUM
easat-6653	160	2	.	.	PUNCT
easat-6653	161	1	data	datum	NOUN
easat-6653	161	2	analysis	analysis	NOUN
easat-6653	161	3	method	method	NOUN
easat-6653	161	4	after	after	ADP
easat-6653	161	5	collection	collection	NOUN
easat-6653	161	6	,	,	PUNCT
easat-6653	161	7	the	the	DET
easat-6653	161	8	data	datum	NOUN
easat-6653	161	9	from	from	ADP
easat-6653	161	10	the	the	DET
easat-6653	161	11	respondents	respondent	NOUN
easat-6653	161	12	were	be	AUX
easat-6653	161	13	coded	code	VERB
easat-6653	161	14	,	,	PUNCT
easat-6653	161	15	cleaned	clean	VERB
easat-6653	161	16	,	,	PUNCT
easat-6653	161	17	and	and	CCONJ
easat-6653	161	18	analyzed	analyze	VERB
easat-6653	161	19	through	through	ADP
easat-6653	161	20	several	several	ADJ
easat-6653	161	21	steps	step	NOUN
easat-6653	161	22	,	,	PUNCT
easat-6653	161	23	including	include	VERB
easat-6653	161	24	reliability	reliability	NOUN
easat-6653	161	25	assessment	assessment	NOUN
easat-6653	161	26	of	of	ADP
easat-6653	161	27	the	the	DET
easat-6653	161	28	scales	scale	NOUN
easat-6653	161	29	using	use	VERB
easat-6653	161	30	correlation	correlation	NOUN
easat-6653	161	31	analysis	analysis	NOUN
easat-6653	161	32	,	,	PUNCT
easat-6653	161	33	and	and	CCONJ
easat-6653	161	34	linear	linear	ADJ
easat-6653	161	35	regression	regression	NOUN
easat-6653	161	36	analysis	analysis	NOUN
easat-6653	161	37	by	by	ADP
easat-6653	161	38	spss	spss	PROPN
easat-6653	161	39	22	22	NUM
easat-6653	161	40	to	to	PART
easat-6653	161	41	test	test	VERB
easat-6653	161	42	the	the	DET
easat-6653	161	43	research	research	NOUN
easat-6653	161	44	hypotheses	hypothesis	NOUN
easat-6653	161	45	.	.	PUNCT
easat-6653	162	1	2799	2799	NUM
easat-6653	162	2	edelweiss	edelweiss	PROPN
easat-6653	162	3	applied	apply	VERB
easat-6653	162	4	science	science	NOUN
easat-6653	162	5	and	and	CCONJ
easat-6653	162	6	technology	technology	NOUN
easat-6653	162	7	issn	issn	PROPN
easat-6653	162	8	:	:	PUNCT
easat-6653	162	9	2576	2576	NUM
easat-6653	162	10	-	-	SYM
easat-6653	162	11	8484	8484	NUM
easat-6653	162	12	vol	vol	NOUN
easat-6653	162	13	.	.	PROPN
easat-6653	163	1	9	9	NUM
easat-6653	163	2	,	,	PUNCT
easat-6653	163	3	no	no	INTJ
easat-6653	163	4	.	.	NOUN
easat-6653	163	5	4	4	NUM
easat-6653	163	6	:	:	SYM
easat-6653	163	7	2794	2794	NUM
easat-6653	163	8	-	-	SYM
easat-6653	163	9	2802	2802	NUM
easat-6653	163	10	,	,	PUNCT
easat-6653	163	11	2025	2025	NUM
easat-6653	163	12	doi	doi	NOUN
easat-6653	163	13	:	:	PUNCT
easat-6653	163	14	10.55214/25768484.v9i4.6653	10.55214/25768484.v9i4.6653	NUM
easat-6653	163	15	©	©	NOUN
easat-6653	163	16	2025	2025	NUM
easat-6653	163	17	by	by	ADP
easat-6653	163	18	the	the	DET
easat-6653	163	19	authors	author	NOUN
easat-6653	163	20	;	;	PUNCT
easat-6653	163	21	licensee	licensee	PROPN
easat-6653	163	22	learning	learning	NOUN
easat-6653	163	23	gate	gate	NOUN
easat-6653	163	24	4	4	PROPN
easat-6653	163	25	.	.	NOUN
easat-6653	163	26	results	result	NOUN
easat-6653	163	27	and	and	CCONJ
easat-6653	163	28	dicussion	dicussion	VERB
easat-6653	163	29	4.1	4.1	NUM
easat-6653	163	30	.	.	PUNCT
easat-6653	164	1	descriptive	descriptive	ADJ
easat-6653	164	2	analysis	analysis	NOUN
easat-6653	164	3	of	of	ADP
easat-6653	164	4	the	the	DET
easat-6653	164	5	surveyed	survey	VERB
easat-6653	164	6	subjects	subject	NOUN
easat-6653	164	7	,	,	PUNCT
easat-6653	164	8	the	the	DET
easat-6653	164	9	percentage	percentage	NOUN
easat-6653	164	10	of	of	ADP
easat-6653	164	11	internal	internal	ADJ
easat-6653	164	12	auditors	auditor	NOUN
easat-6653	164	13	(	(	PUNCT
easat-6653	164	14	including	include	VERB
easat-6653	164	15	caes	caes	PROPN
easat-6653	164	16	)	)	PUNCT
easat-6653	164	17	was	be	AUX
easat-6653	164	18	62.4	62.4	NUM
easat-6653	164	19	%	%	NOUN
easat-6653	164	20	,	,	PUNCT
easat-6653	164	21	while	while	SCONJ
easat-6653	164	22	managers	manager	NOUN
easat-6653	164	23	(	(	PUNCT
easat-6653	164	24	including	include	VERB
easat-6653	164	25	heads	head	NOUN
easat-6653	164	26	of	of	ADP
easat-6653	164	27	the	the	DET
easat-6653	164	28	department	department	NOUN
easat-6653	164	29	)	)	PUNCT
easat-6653	164	30	was	be	AUX
easat-6653	164	31	37.6	37.6	NUM
easat-6653	164	32	%	%	NOUN
easat-6653	164	33	.	.	PUNCT
easat-6653	165	1	as	as	SCONJ
easat-6653	165	2	shown	show	VERB
easat-6653	165	3	in	in	ADP
easat-6653	165	4	table	table	NOUN
easat-6653	165	5	2	2	NUM
easat-6653	165	6	,	,	PUNCT
easat-6653	165	7	dl3	dl3	NOUN
easat-6653	165	8	(	(	PUNCT
easat-6653	165	9	ia	ia	PROPN
easat-6653	165	10	has	have	VERB
easat-6653	165	11	the	the	DET
easat-6653	165	12	authority	authority	NOUN
easat-6653	165	13	to	to	PART
easat-6653	165	14	access	access	VERB
easat-6653	165	15	all	all	DET
easat-6653	165	16	necessary	necessary	ADJ
easat-6653	165	17	documents	document	NOUN
easat-6653	165	18	,	,	PUNCT
easat-6653	165	19	information	information	NOUN
easat-6653	165	20	,	,	PUNCT
easat-6653	165	21	and	and	CCONJ
easat-6653	165	22	data	datum	NOUN
easat-6653	165	23	of	of	ADP
easat-6653	165	24	the	the	DET
easat-6653	165	25	organization	organization	NOUN
easat-6653	165	26	when	when	SCONJ
easat-6653	165	27	performing	perform	VERB
easat-6653	165	28	the	the	DET
easat-6653	165	29	audit	audit	NOUN
easat-6653	165	30	)	)	PUNCT
easat-6653	165	31	was	be	AUX
easat-6653	165	32	rated	rate	VERB
easat-6653	165	33	highest	high	ADJ
easat-6653	165	34	with	with	ADP
easat-6653	165	35	a	a	DET
easat-6653	165	36	mean	mean	ADJ
easat-6653	165	37	score	score	NOUN
easat-6653	165	38	of	of	ADP
easat-6653	165	39	3.79	3.79	NUM
easat-6653	165	40	(	(	PUNCT
easat-6653	165	41	sd	sd	NOUN
easat-6653	165	42	=	=	SYM
easat-6653	165	43	0.997	0.997	NUM
easat-6653	165	44	)	)	PUNCT
easat-6653	165	45	followed	follow	VERB
easat-6653	165	46	by	by	ADP
easat-6653	165	47	dl1	dl1	PROPN
easat-6653	165	48	(	(	PUNCT
easat-6653	165	49	the	the	DET
easat-6653	165	50	ia	ia	PROPN
easat-6653	165	51	possesses	possess	VERB
easat-6653	165	52	the	the	DET
easat-6653	165	53	autonomy	autonomy	NOUN
easat-6653	165	54	to	to	PART
easat-6653	165	55	determine	determine	VERB
easat-6653	165	56	the	the	DET
easat-6653	165	57	scope	scope	NOUN
easat-6653	165	58	,	,	PUNCT
easat-6653	165	59	timing	timing	NOUN
easat-6653	165	60	,	,	PUNCT
easat-6653	165	61	and	and	CCONJ
easat-6653	165	62	extent	extent	NOUN
easat-6653	165	63	of	of	ADP
easat-6653	165	64	audit	audit	NOUN
easat-6653	165	65	procedures	procedure	NOUN
easat-6653	165	66	by	by	ADP
easat-6653	165	67	audit	audit	NOUN
easat-6653	165	68	standards	standard	NOUN
easat-6653	165	69	and	and	CCONJ
easat-6653	165	70	organizational	organizational	ADJ
easat-6653	165	71	policies	policy	NOUN
easat-6653	165	72	)	)	PUNCT
easat-6653	165	73	and	and	CCONJ
easat-6653	165	74	dl2	dl2	INTJ
easat-6653	165	75	(	(	PUNCT
easat-6653	165	76	the	the	DET
easat-6653	165	77	ia	ia	PROPN
easat-6653	165	78	function	function	NOUN
easat-6653	165	79	operates	operate	VERB
easat-6653	165	80	and	and	CCONJ
easat-6653	165	81	communicates	communicates	AUX
easat-6653	165	82	findings	finding	NOUN
easat-6653	165	83	directly	directly	ADV
easat-6653	165	84	to	to	ADP
easat-6653	165	85	the	the	DET
easat-6653	165	86	audit	audit	NOUN
easat-6653	165	87	committee	committee	NOUN
easat-6653	165	88	)	)	PUNCT
easat-6653	165	89	with	with	ADP
easat-6653	165	90	a	a	DET
easat-6653	165	91	mean	mean	ADJ
easat-6653	165	92	score	score	NOUN
easat-6653	165	93	3.65	3.65	NUM
easat-6653	165	94	and	and	CCONJ
easat-6653	165	95	3.51	3.51	NUM
easat-6653	165	96	(	(	PUNCT
easat-6653	165	97	sd	sd	NOUN
easat-6653	165	98	=	=	PUNCT
easat-6653	165	99	0.989	0.989	NUM
easat-6653	165	100	and	and	CCONJ
easat-6653	165	101	0.934	0.934	NUM
easat-6653	165	102	)	)	PUNCT
easat-6653	165	103	.	.	PUNCT
easat-6653	166	1	dl4	dl4	NOUN
easat-6653	166	2	(	(	PUNCT
easat-6653	166	3	internal	internal	ADJ
easat-6653	166	4	auditors	auditor	NOUN
easat-6653	166	5	are	be	AUX
easat-6653	166	6	not	not	PART
easat-6653	166	7	obligated	obligate	VERB
easat-6653	166	8	to	to	PART
easat-6653	166	9	provide	provide	VERB
easat-6653	166	10	non	non	ADJ
easat-6653	166	11	-	-	ADJ
easat-6653	166	12	audit	audit	ADJ
easat-6653	166	13	services	service	NOUN
easat-6653	166	14	)	)	PUNCT
easat-6653	166	15	had	have	VERB
easat-6653	166	16	a	a	DET
easat-6653	166	17	mean	mean	ADJ
easat-6653	166	18	score	score	NOUN
easat-6653	166	19	of	of	ADP
easat-6653	166	20	3.24	3.24	NUM
easat-6653	166	21	(	(	PUNCT
easat-6653	166	22	sd	sd	NOUN
easat-6653	166	23	=	=	NUM
easat-6653	166	24	0.925	0.925	NUM
easat-6653	166	25	)	)	PUNCT
easat-6653	166	26	.	.	PUNCT
easat-6653	167	1	table	table	NOUN
easat-6653	167	2	2	2	NUM
easat-6653	167	3	.	.	PUNCT
easat-6653	167	4	descriptive	descriptive	ADJ
easat-6653	167	5	statistics	statistic	NOUN
easat-6653	167	6	of	of	ADP
easat-6653	167	7	internal	internal	ADJ
easat-6653	167	8	audit	audit	NOUN
easat-6653	167	9	independence	independence	NOUN
easat-6653	167	10	.	.	PUNCT
easat-6653	168	1	n	n	PRON
easat-6653	168	2	mean	mean	VERB
easat-6653	168	3	std	std	X
easat-6653	168	4	.	.	PUNCT
easat-6653	168	5	deviation	deviation	NOUN
easat-6653	168	6	dl1	dl1	NOUN
easat-6653	168	7	:	:	PUNCT
easat-6653	168	8	the	the	DET
easat-6653	168	9	internal	internal	ADJ
easat-6653	168	10	audit	audit	NOUN
easat-6653	168	11	possesses	possess	VERB
easat-6653	168	12	the	the	DET
easat-6653	168	13	autonomy	autonomy	NOUN
easat-6653	168	14	to	to	PART
easat-6653	168	15	determine	determine	VERB
easat-6653	168	16	the	the	DET
easat-6653	168	17	scope	scope	NOUN
easat-6653	168	18	,	,	PUNCT
easat-6653	168	19	timing	timing	NOUN
easat-6653	168	20	,	,	PUNCT
easat-6653	168	21	and	and	CCONJ
easat-6653	168	22	extent	extent	NOUN
easat-6653	168	23	of	of	ADP
easat-6653	168	24	audit	audit	NOUN
easat-6653	168	25	procedures	procedure	NOUN
easat-6653	168	26	by	by	ADP
easat-6653	168	27	audit	audit	NOUN
easat-6653	168	28	standards	standard	NOUN
easat-6653	168	29	and	and	CCONJ
easat-6653	168	30	organizational	organizational	ADJ
easat-6653	168	31	policies	policy	NOUN
easat-6653	169	1	265	265	NUM
easat-6653	169	2	3.65	3.65	NUM
easat-6653	169	3	0.989	0.989	NUM
easat-6653	169	4	dl2	dl2	ADP
easat-6653	169	5	:	:	PUNCT
easat-6653	169	6	the	the	DET
easat-6653	169	7	internal	internal	ADJ
easat-6653	169	8	audit	audit	NOUN
easat-6653	169	9	function	function	NOUN
easat-6653	169	10	operates	operate	VERB
easat-6653	169	11	and	and	CCONJ
easat-6653	169	12	communicates	communicates	AUX
easat-6653	169	13	findings	finding	NOUN
easat-6653	169	14	directly	directly	ADV
easat-6653	169	15	to	to	ADP
easat-6653	169	16	the	the	DET
easat-6653	169	17	audit	audit	NOUN
easat-6653	169	18	committee	committee	NOUN
easat-6653	169	19	265	265	NUM
easat-6653	169	20	3.51	3.51	NUM
easat-6653	169	21	0.934	0.934	NUM
easat-6653	169	22	dl3	dl3	NOUN
easat-6653	169	23	:	:	PUNCT
easat-6653	169	24	internal	internal	ADJ
easat-6653	169	25	audit	audit	NOUN
easat-6653	169	26	has	have	AUX
easat-6653	169	27	the	the	DET
easat-6653	169	28	authority	authority	NOUN
easat-6653	169	29	to	to	PART
easat-6653	169	30	access	access	VERB
easat-6653	169	31	all	all	DET
easat-6653	169	32	necessary	necessary	ADJ
easat-6653	169	33	documents	document	NOUN
easat-6653	169	34	,	,	PUNCT
easat-6653	169	35	information	information	NOUN
easat-6653	169	36	,	,	PUNCT
easat-6653	169	37	and	and	CCONJ
easat-6653	169	38	data	datum	NOUN
easat-6653	169	39	of	of	ADP
easat-6653	169	40	the	the	DET
easat-6653	169	41	organization	organization	NOUN
easat-6653	169	42	when	when	SCONJ
easat-6653	169	43	performing	perform	VERB
easat-6653	169	44	the	the	DET
easat-6653	169	45	audit	audit	NOUN
easat-6653	169	46	265	265	NUM
easat-6653	169	47	3.79	3.79	NUM
easat-6653	169	48	0.997	0.997	NUM
easat-6653	169	49	dl4	dl4	NOUN
easat-6653	169	50	:	:	PUNCT
easat-6653	169	51	internal	internal	ADJ
easat-6653	169	52	auditors	auditor	NOUN
easat-6653	169	53	are	be	AUX
easat-6653	169	54	not	not	PART
easat-6653	169	55	obligated	obligate	VERB
easat-6653	169	56	to	to	PART
easat-6653	169	57	provide	provide	VERB
easat-6653	169	58	non	non	ADJ
easat-6653	169	59	-	-	ADJ
easat-6653	169	60	audit	audit	ADJ
easat-6653	169	61	services	service	NOUN
easat-6653	169	62	265	265	NUM
easat-6653	169	63	3.24	3.24	NUM
easat-6653	169	64	0.925	0.925	NUM
easat-6653	169	65	valid	valid	ADJ
easat-6653	169	66	n	n	CCONJ
easat-6653	169	67	(	(	PUNCT
easat-6653	169	68	listwise	listwise	PROPN
easat-6653	169	69	)	)	PUNCT
easat-6653	169	70	265	265	NUM
easat-6653	169	71	source	source	NOUN
easat-6653	169	72	:	:	PUNCT
easat-6653	169	73	compiled	compile	VERB
easat-6653	169	74	by	by	ADP
easat-6653	169	75	author	author	NOUN
easat-6653	169	76	as	as	SCONJ
easat-6653	169	77	shown	show	VERB
easat-6653	169	78	in	in	ADP
easat-6653	169	79	table	table	NOUN
easat-6653	169	80	3	3	NUM
easat-6653	169	81	,	,	PUNCT
easat-6653	169	82	hh4	hh4	PROPN
easat-6653	169	83	(	(	PUNCT
easat-6653	169	84	ia	ia	PROPN
easat-6653	169	85	helps	help	VERB
easat-6653	169	86	to	to	PART
easat-6653	169	87	improve	improve	VERB
easat-6653	169	88	the	the	DET
easat-6653	169	89	organization	organization	NOUN
easat-6653	169	90	's	's	PART
easat-6653	169	91	operational	operational	ADJ
easat-6653	169	92	efficiency	efficiency	NOUN
easat-6653	169	93	)	)	PUNCT
easat-6653	169	94	was	be	AUX
easat-6653	169	95	rated	rate	VERB
easat-6653	169	96	highest	high	ADJ
easat-6653	169	97	with	with	ADP
easat-6653	169	98	a	a	DET
easat-6653	169	99	mean	mean	ADJ
easat-6653	169	100	score	score	NOUN
easat-6653	169	101	of	of	ADP
easat-6653	169	102	3.68	3.68	NUM
easat-6653	169	103	(	(	PUNCT
easat-6653	169	104	sd	sd	NOUN
easat-6653	169	105	=	=	SYM
easat-6653	169	106	0.622	0.622	NUM
easat-6653	169	107	)	)	PUNCT
easat-6653	169	108	followed	follow	VERB
easat-6653	169	109	by	by	ADP
easat-6653	169	110	and	and	CCONJ
easat-6653	169	111	hh2	hh2	NOUN
easat-6653	169	112	(	(	PUNCT
easat-6653	169	113	internal	internal	ADJ
easat-6653	169	114	audit	audit	NOUN
easat-6653	169	115	helps	help	VERB
easat-6653	169	116	to	to	PART
easat-6653	169	117	evaluate	evaluate	VERB
easat-6653	169	118	and	and	CCONJ
easat-6653	169	119	improve	improve	VERB
easat-6653	169	120	the	the	DET
easat-6653	169	121	effectiveness	effectiveness	NOUN
easat-6653	169	122	of	of	ADP
easat-6653	169	123	risk	risk	NOUN
easat-6653	169	124	management	management	NOUN
easat-6653	169	125	)	)	PUNCT
easat-6653	169	126	and	and	CCONJ
easat-6653	169	127	hh1	hh1	INTJ
easat-6653	169	128	(	(	PUNCT
easat-6653	169	129	ia	ia	PROPN
easat-6653	169	130	helps	help	VERB
easat-6653	169	131	the	the	DET
easat-6653	169	132	organization	organization	NOUN
easat-6653	169	133	achieve	achieve	VERB
easat-6653	169	134	its	its	PRON
easat-6653	169	135	goals	goal	NOUN
easat-6653	169	136	)	)	PUNCT
easat-6653	169	137	with	with	ADP
easat-6653	169	138	a	a	DET
easat-6653	169	139	mean	mean	ADJ
easat-6653	169	140	score	score	NOUN
easat-6653	169	141	3.55	3.55	NUM
easat-6653	169	142	and	and	CCONJ
easat-6653	169	143	3.37	3.37	NUM
easat-6653	169	144	.	.	PUNCT
easat-6653	170	1	hh3	hh3	NOUN
easat-6653	170	2	(	(	PUNCT
easat-6653	170	3	ia	ia	PROPN
easat-6653	170	4	provides	provide	VERB
easat-6653	170	5	recommendations	recommendation	NOUN
easat-6653	170	6	for	for	ADP
easat-6653	170	7	improving	improve	VERB
easat-6653	170	8	the	the	DET
easat-6653	170	9	internal	internal	ADJ
easat-6653	170	10	control	control	NOUN
easat-6653	170	11	)	)	PUNCT
easat-6653	170	12	had	have	VERB
easat-6653	170	13	a	a	DET
easat-6653	170	14	mean	mean	ADJ
easat-6653	170	15	score	score	NOUN
easat-6653	170	16	of	of	ADP
easat-6653	170	17	3.34	3.34	NUM
easat-6653	170	18	(	(	PUNCT
easat-6653	170	19	sd	sd	NOUN
easat-6653	170	20	=	=	SYM
easat-6653	170	21	0.684	0.684	NUM
easat-6653	170	22	)	)	PUNCT
easat-6653	170	23	.	.	PUNCT
easat-6653	171	1	table	table	NOUN
easat-6653	171	2	3	3	NUM
easat-6653	171	3	.	.	PUNCT
easat-6653	171	4	descriptive	descriptive	ADJ
easat-6653	171	5	statistics	statistic	NOUN
easat-6653	171	6	of	of	ADP
easat-6653	171	7	internal	internal	ADJ
easat-6653	171	8	audit	audit	NOUN
easat-6653	171	9	effectiveness	effectiveness	NOUN
easat-6653	171	10	.	.	PUNCT
easat-6653	172	1	n	n	PRON
easat-6653	172	2	mean	mean	VERB
easat-6653	172	3	std	std	X
easat-6653	172	4	.	.	PUNCT
easat-6653	173	1	deviation	deviation	NOUN
easat-6653	173	2	hh1	hh1	ADV
easat-6653	173	3	:	:	PUNCT
easat-6653	173	4	internal	internal	ADJ
easat-6653	173	5	audit	audit	NOUN
easat-6653	173	6	helps	help	VERB
easat-6653	173	7	the	the	DET
easat-6653	173	8	organization	organization	NOUN
easat-6653	173	9	achieve	achieve	VERB
easat-6653	173	10	its	its	PRON
easat-6653	173	11	goals	goal	NOUN
easat-6653	173	12	265	265	NUM
easat-6653	173	13	3.37	3.37	NUM
easat-6653	173	14	0.651	0.651	NUM
easat-6653	173	15	hh2	hh2	NOUN
easat-6653	173	16	:	:	PUNCT
easat-6653	173	17	internal	internal	ADJ
easat-6653	173	18	audit	audit	NOUN
easat-6653	173	19	helps	help	VERB
easat-6653	173	20	to	to	PART
easat-6653	173	21	evaluate	evaluate	VERB
easat-6653	173	22	and	and	CCONJ
easat-6653	173	23	improve	improve	VERB
easat-6653	173	24	the	the	DET
easat-6653	173	25	effectiveness	effectiveness	NOUN
easat-6653	173	26	of	of	ADP
easat-6653	173	27	risk	risk	NOUN
easat-6653	173	28	management	management	NOUN
easat-6653	173	29	265	265	NUM
easat-6653	173	30	3.55	3.55	NUM
easat-6653	173	31	0.638	0.638	NUM
easat-6653	173	32	hh3	hh3	NOUN
easat-6653	173	33	:	:	PUNCT
easat-6653	173	34	internal	internal	ADJ
easat-6653	173	35	audit	audit	NOUN
easat-6653	173	36	provides	provide	VERB
easat-6653	173	37	recommendations	recommendation	NOUN
easat-6653	173	38	for	for	ADP
easat-6653	173	39	improving	improve	VERB
easat-6653	173	40	the	the	DET
easat-6653	173	41	internal	internal	ADJ
easat-6653	173	42	control	control	NOUN
easat-6653	173	43	265	265	NUM
easat-6653	173	44	3.34	3.34	NUM
easat-6653	173	45	0.684	0.684	NUM
easat-6653	173	46	hh4	hh4	NOUN
easat-6653	173	47	:	:	PUNCT
easat-6653	173	48	internal	internal	ADJ
easat-6653	173	49	audit	audit	NOUN
easat-6653	173	50	helps	help	VERB
easat-6653	173	51	to	to	PART
easat-6653	173	52	improve	improve	VERB
easat-6653	173	53	the	the	DET
easat-6653	173	54	organization	organization	NOUN
easat-6653	173	55	's	's	PART
easat-6653	173	56	operational	operational	ADJ
easat-6653	173	57	efficiency	efficiency	NOUN
easat-6653	173	58	265	265	NUM
easat-6653	173	59	3.68	3.68	NUM
easat-6653	173	60	0.622	0.622	NUM
easat-6653	173	61	valid	valid	ADJ
easat-6653	173	62	n	n	CCONJ
easat-6653	173	63	(	(	PUNCT
easat-6653	173	64	listwise	listwise	PROPN
easat-6653	173	65	)	)	PUNCT
easat-6653	173	66	265	265	NUM
easat-6653	173	67	4.2	4.2	NUM
easat-6653	173	68	.	.	PUNCT
easat-6653	174	1	pearson	pearson	PROPN
easat-6653	174	2	's	's	PART
easat-6653	174	3	correlation	correlation	NOUN
easat-6653	174	4	coefficient	coefficient	VERB
easat-6653	174	5	analysis	analysis	NOUN
easat-6653	174	6	after	after	ADP
easat-6653	174	7	descriptive	descriptive	ADJ
easat-6653	174	8	analysis	analysis	NOUN
easat-6653	174	9	,	,	PUNCT
easat-6653	174	10	the	the	DET
easat-6653	174	11	research	research	NOUN
easat-6653	174	12	team	team	NOUN
easat-6653	174	13	used	use	VERB
easat-6653	174	14	pearson	pearson	PROPN
easat-6653	174	15	's	's	PART
easat-6653	174	16	correlation	correlation	NOUN
easat-6653	174	17	coefficient	coefficient	NOUN
easat-6653	174	18	to	to	PART
easat-6653	174	19	check	check	VERB
easat-6653	174	20	the	the	DET
easat-6653	174	21	correlation	correlation	NOUN
easat-6653	174	22	between	between	ADP
easat-6653	174	23	ia	ia	PROPN
easat-6653	174	24	independence	independence	NOUN
easat-6653	174	25	and	and	CCONJ
easat-6653	174	26	ia	ia	PROPN
easat-6653	174	27	effectiveness	effectiveness	NOUN
easat-6653	174	28	.	.	PUNCT
easat-6653	175	1	the	the	DET
easat-6653	175	2	result	result	NOUN
easat-6653	175	3	in	in	ADP
easat-6653	175	4	table	table	NOUN
easat-6653	175	5	4	4	NUM
easat-6653	175	6	shows	show	VERB
easat-6653	175	7	that	that	SCONJ
easat-6653	175	8	the	the	DET
easat-6653	175	9	correlation	correlation	NOUN
easat-6653	175	10	coefficient	coefficient	NOUN
easat-6653	175	11	was	be	AUX
easat-6653	175	12	0.569	0.569	NUM
easat-6653	175	13	;	;	PUNCT
easat-6653	175	14	the	the	DET
easat-6653	175	15	sig	sig	NOUN
easat-6653	175	16	.	.	PUNCT
easat-6653	175	17	value	value	NOUN
easat-6653	175	18	is	be	AUX
easat-6653	175	19	0.000	0.000	NUM
easat-6653	175	20	,	,	PUNCT
easat-6653	175	21	less	less	ADJ
easat-6653	175	22	than	than	ADP
easat-6653	175	23	0.01	0.01	NUM
easat-6653	175	24	,	,	PUNCT
easat-6653	175	25	so	so	CCONJ
easat-6653	175	26	the	the	DET
easat-6653	175	27	independent	independent	ADJ
easat-6653	175	28	variable	variable	NOUN
easat-6653	175	29	(	(	PUNCT
easat-6653	175	30	ia	ia	NOUN
easat-6653	175	31	dependence	dependence	NOUN
easat-6653	175	32	)	)	PUNCT
easat-6653	175	33	has	have	VERB
easat-6653	175	34	a	a	DET
easat-6653	175	35	linear	linear	ADJ
easat-6653	175	36	relationship	relationship	NOUN
easat-6653	175	37	(	(	PUNCT
easat-6653	175	38	positive	positive	ADJ
easat-6653	175	39	)	)	PUNCT
easat-6653	175	40	with	with	ADP
easat-6653	175	41	the	the	DET
easat-6653	175	42	dependent	dependent	ADJ
easat-6653	175	43	variable	variable	NOUN
easat-6653	175	44	(	(	PUNCT
easat-6653	175	45	ia	ia	NOUN
easat-6653	175	46	effectiveness	effectiveness	NOUN
easat-6653	175	47	)	)	PUNCT
easat-6653	175	48	.	.	PUNCT
easat-6653	176	1	2800	2800	NUM
easat-6653	176	2	edelweiss	edelweiss	PROPN
easat-6653	176	3	applied	apply	VERB
easat-6653	176	4	science	science	NOUN
easat-6653	176	5	and	and	CCONJ
easat-6653	176	6	technology	technology	NOUN
easat-6653	176	7	issn	issn	PROPN
easat-6653	176	8	:	:	PUNCT
easat-6653	176	9	2576	2576	NUM
easat-6653	176	10	-	-	SYM
easat-6653	176	11	8484	8484	NUM
easat-6653	176	12	vol	vol	NOUN
easat-6653	176	13	.	.	PROPN
easat-6653	177	1	9	9	NUM
easat-6653	177	2	,	,	PUNCT
easat-6653	177	3	no	no	INTJ
easat-6653	177	4	.	.	NOUN
easat-6653	177	5	4	4	NUM
easat-6653	177	6	:	:	SYM
easat-6653	177	7	2794	2794	NUM
easat-6653	177	8	-	-	SYM
easat-6653	177	9	2802	2802	NUM
easat-6653	177	10	,	,	PUNCT
easat-6653	177	11	2025	2025	NUM
easat-6653	177	12	doi	doi	NOUN
easat-6653	177	13	:	:	PUNCT
easat-6653	177	14	10.55214/25768484.v9i4.6653	10.55214/25768484.v9i4.6653	NUM
easat-6653	177	15	©	©	NOUN
easat-6653	177	16	2025	2025	NUM
easat-6653	177	17	by	by	ADP
easat-6653	177	18	the	the	DET
easat-6653	177	19	authors	author	NOUN
easat-6653	177	20	;	;	PUNCT
easat-6653	177	21	licensee	licensee	PROPN
easat-6653	177	22	learning	learn	VERB
easat-6653	177	23	gate	gate	NOUN
easat-6653	177	24	table	table	NOUN
easat-6653	177	25	4	4	NUM
easat-6653	177	26	.	.	PUNCT
easat-6653	177	27	correlation	correlation	NOUN
easat-6653	177	28	coefficient	coefficient	NOUN
easat-6653	177	29	.	.	PUNCT
easat-6653	178	1	ia	ia	PROPN
easat-6653	178	2	effectiveness	effectiveness	PROPN
easat-6653	178	3	(	(	PUNCT
easat-6653	178	4	hh	hh	PROPN
easat-6653	178	5	)	)	PUNCT
easat-6653	178	6	ia	ia	PROPN
easat-6653	178	7	independence	independence	NOUN
easat-6653	178	8	(	(	PUNCT
easat-6653	178	9	dl	dl	PROPN
easat-6653	178	10	)	)	PUNCT
easat-6653	178	11	ia	ia	PROPN
easat-6653	178	12	effectiveness	effectiveness	NOUN
easat-6653	178	13	(	(	PUNCT
easat-6653	178	14	hh	hh	PROPN
easat-6653	178	15	)	)	PUNCT
easat-6653	178	16	pearson	pearson	NOUN
easat-6653	178	17	correlation	correlation	NOUN
easat-6653	178	18	1	1	NUM
easat-6653	178	19	0.569	0.569	NUM
easat-6653	178	20	*	*	PUNCT
easat-6653	178	21	*	*	PUNCT
easat-6653	178	22	sig	sig	X
easat-6653	178	23	.	.	PUNCT
easat-6653	179	1	(	(	PUNCT
easat-6653	179	2	2	2	NUM
easat-6653	179	3	-	-	PUNCT
easat-6653	179	4	tailed	tailed	ADJ
easat-6653	179	5	)	)	PUNCT
easat-6653	179	6	0.000	0.000	NUM
easat-6653	180	1	n	n	PRON
easat-6653	180	2	265	265	NUM
easat-6653	180	3	265	265	NUM
easat-6653	180	4	ia	ia	NOUN
easat-6653	180	5	independence	independence	NOUN
easat-6653	180	6	(	(	PUNCT
easat-6653	180	7	dl	dl	PROPN
easat-6653	180	8	)	)	PUNCT
easat-6653	180	9	pearson	pearson	NOUN
easat-6653	180	10	correlation	correlation	NOUN
easat-6653	180	11	0.569	0.569	NUM
easat-6653	180	12	*	*	PUNCT
easat-6653	180	13	*	*	PROPN
easat-6653	180	14	1	1	NUM
easat-6653	180	15	sig	sig	NOUN
easat-6653	180	16	.	.	PUNCT
easat-6653	181	1	(	(	PUNCT
easat-6653	181	2	2	2	NUM
easat-6653	181	3	-	-	PUNCT
easat-6653	181	4	tailed	tailed	ADJ
easat-6653	181	5	)	)	PUNCT
easat-6653	181	6	0.000	0.000	NUM
easat-6653	182	1	n	n	DET
easat-6653	182	2	265	265	NUM
easat-6653	182	3	265	265	NUM
easat-6653	182	4	note	note	NOUN
easat-6653	182	5	:	:	PUNCT
easat-6653	182	6	*	*	PUNCT
easat-6653	182	7	*	*	NOUN
easat-6653	182	8	.	.	PUNCT
easat-6653	183	1	correlation	correlation	NOUN
easat-6653	183	2	is	be	AUX
easat-6653	183	3	significant	significant	ADJ
easat-6653	183	4	at	at	ADP
easat-6653	183	5	the	the	DET
easat-6653	183	6	0.01	0.01	NUM
easat-6653	183	7	level	level	NOUN
easat-6653	183	8	(	(	PUNCT
easat-6653	183	9	2	2	NUM
easat-6653	183	10	-	-	PUNCT
easat-6653	183	11	tailed	tailed	ADJ
easat-6653	183	12	)	)	PUNCT
easat-6653	183	13	.	.	PUNCT
easat-6653	184	1	4.3	4.3	NUM
easat-6653	184	2	.	.	PUNCT
easat-6653	185	1	regression	regression	VERB
easat-6653	185	2	analysis	analysis	NOUN
easat-6653	185	3	to	to	PART
easat-6653	185	4	examine	examine	VERB
easat-6653	185	5	the	the	DET
easat-6653	185	6	impact	impact	NOUN
easat-6653	185	7	of	of	ADP
easat-6653	185	8	an	an	DET
easat-6653	185	9	independent	independent	ADJ
easat-6653	185	10	variable	variable	NOUN
easat-6653	185	11	(	(	PUNCT
easat-6653	185	12	ia	ia	NOUN
easat-6653	185	13	independence	independence	NOUN
easat-6653	185	14	)	)	PUNCT
easat-6653	185	15	on	on	ADP
easat-6653	185	16	the	the	DET
easat-6653	185	17	dependent	dependent	ADJ
easat-6653	185	18	variable	variable	NOUN
easat-6653	185	19	(	(	PUNCT
easat-6653	185	20	ia	ia	NOUN
easat-6653	185	21	effectiveness	effectiveness	NOUN
easat-6653	185	22	)	)	PUNCT
easat-6653	185	23	,	,	PUNCT
easat-6653	185	24	the	the	DET
easat-6653	185	25	study	study	NOUN
easat-6653	185	26	performs	perform	VERB
easat-6653	185	27	linear	linear	PROPN
easat-6653	185	28	regression	regression	NOUN
easat-6653	185	29	analysis	analysis	NOUN
easat-6653	185	30	.	.	PUNCT
easat-6653	186	1	the	the	DET
easat-6653	186	2	results	result	NOUN
easat-6653	186	3	in	in	ADP
easat-6653	186	4	table	table	NOUN
easat-6653	186	5	5	5	NUM
easat-6653	186	6	,	,	PUNCT
easat-6653	186	7	6	6	NUM
easat-6653	186	8	indicate	indicate	VERB
easat-6653	186	9	a	a	DET
easat-6653	186	10	positive	positive	ADJ
easat-6653	186	11	and	and	CCONJ
easat-6653	186	12	significant	significant	ADJ
easat-6653	186	13	relationship	relationship	NOUN
easat-6653	186	14	between	between	ADP
easat-6653	186	15	the	the	DET
easat-6653	186	16	scope	scope	NOUN
easat-6653	186	17	of	of	ADP
easat-6653	186	18	the	the	DET
easat-6653	186	19	audit	audit	NOUN
easat-6653	186	20	,	,	PUNCT
easat-6653	186	21	reporting	reporting	NOUN
easat-6653	186	22	level	level	NOUN
easat-6653	186	23	,	,	PUNCT
easat-6653	186	24	unrestricted	unrestricted	ADJ
easat-6653	186	25	access	access	NOUN
easat-6653	186	26	to	to	ADP
easat-6653	186	27	all	all	DET
easat-6653	186	28	departments	department	NOUN
easat-6653	186	29	and	and	CCONJ
easat-6653	186	30	employees	employee	NOUN
easat-6653	186	31	,	,	PUNCT
easat-6653	186	32	and	and	CCONJ
easat-6653	186	33	performing	perform	VERB
easat-6653	186	34	non	non	ADJ
easat-6653	186	35	audit	audit	NOUN
easat-6653	186	36	services	service	NOUN
easat-6653	186	37	and	and	CCONJ
easat-6653	186	38	ia	ia	PROPN
easat-6653	186	39	effectiveness	effectiveness	NOUN
easat-6653	186	40	.	.	PUNCT
easat-6653	187	1	the	the	DET
easat-6653	187	2	r	r	NOUN
easat-6653	187	3	squared	square	VERB
easat-6653	187	4	(	(	PUNCT
easat-6653	187	5	r2	r2	PROPN
easat-6653	187	6	)	)	PUNCT
easat-6653	187	7	value	value	NOUN
easat-6653	187	8	of	of	ADP
easat-6653	187	9	0.324	0.324	NUM
easat-6653	187	10	,	,	PUNCT
easat-6653	187	11	f	f	X
easat-6653	187	12	-	-	PUNCT
easat-6653	187	13	test	test	NOUN
easat-6653	187	14	(	(	PUNCT
easat-6653	187	15	anova	anova	PROPN
easat-6653	187	16	)	)	PUNCT
easat-6653	187	17	represents	represent	VERB
easat-6653	187	18	the	the	DET
easat-6653	187	19	significance	significance	NOUN
easat-6653	187	20	level	level	NOUN
easat-6653	187	21	=	=	NOUN
easat-6653	187	22	0.000	0.000	NUM
easat-6653	187	23	;	;	PUNCT
easat-6653	187	24	therefore	therefore	ADV
easat-6653	187	25	,	,	PUNCT
easat-6653	187	26	the	the	DET
easat-6653	187	27	regression	regression	NOUN
easat-6653	187	28	model	model	NOUN
easat-6653	187	29	is	be	AUX
easat-6653	187	30	suitable	suitable	ADJ
easat-6653	187	31	,	,	PUNCT
easat-6653	187	32	about	about	ADV
easat-6653	187	33	32.4	32.4	NUM
easat-6653	187	34	%	%	NOUN
easat-6653	187	35	of	of	ADP
easat-6653	187	36	the	the	DET
easat-6653	187	37	effectiveness	effectiveness	NOUN
easat-6653	187	38	of	of	ADP
easat-6653	187	39	ia	ia	PROPN
easat-6653	187	40	in	in	ADP
easat-6653	187	41	vietnam	vietnam	PROPN
easat-6653	187	42	companies	company	NOUN
easat-6653	187	43	is	be	AUX
easat-6653	187	44	explained	explain	VERB
easat-6653	187	45	by	by	ADP
easat-6653	187	46	ia	ia	PROPN
easat-6653	187	47	independence	independence	NOUN
easat-6653	187	48	.	.	PUNCT
easat-6653	188	1	the	the	DET
easat-6653	188	2	remaining	remain	VERB
easat-6653	188	3	67.6	67.6	NUM
easat-6653	188	4	%	%	NOUN
easat-6653	188	5	is	be	AUX
easat-6653	188	6	explained	explain	VERB
easat-6653	188	7	by	by	ADP
easat-6653	188	8	other	other	ADJ
easat-6653	188	9	factors	factor	NOUN
easat-6653	188	10	,	,	PUNCT
easat-6653	188	11	not	not	PART
easat-6653	188	12	in	in	ADP
easat-6653	188	13	the	the	DET
easat-6653	188	14	model	model	NOUN
easat-6653	188	15	.	.	PUNCT
easat-6653	189	1	table	table	NOUN
easat-6653	189	2	6	6	NUM
easat-6653	189	3	presents	present	VERB
easat-6653	189	4	the	the	DET
easat-6653	189	5	result	result	NOUN
easat-6653	189	6	of	of	ADP
easat-6653	189	7	the	the	DET
easat-6653	189	8	linear	linear	ADJ
easat-6653	189	9	regression	regression	NOUN
easat-6653	189	10	as	as	SCONJ
easat-6653	189	11	follows	follow	VERB
easat-6653	189	12	:	:	PUNCT
easat-6653	189	13	ia	ia	PROPN
easat-6653	189	14	independence	independence	NOUN
easat-6653	189	15	had	have	VERB
easat-6653	189	16	a	a	DET
easat-6653	189	17	positive	positive	ADJ
easat-6653	189	18	and	and	CCONJ
easat-6653	189	19	significant	significant	ADJ
easat-6653	189	20	effect	effect	NOUN
easat-6653	189	21	on	on	ADP
easat-6653	189	22	the	the	DET
easat-6653	189	23	effectiveness	effectiveness	NOUN
easat-6653	189	24	of	of	ADP
easat-6653	189	25	ia	ia	PROPN
easat-6653	189	26	in	in	ADP
easat-6653	189	27	vietnam	vietnam	PROPN
easat-6653	189	28	with	with	ADP
easat-6653	189	29	β	β	X
easat-6653	189	30	=	=	SYM
easat-6653	189	31	0.328	0.328	NUM
easat-6653	189	32	at	at	ADP
easat-6653	189	33	p	p	NOUN
easat-6653	189	34	-	-	PUNCT
easat-6653	189	35	value	value	NOUN
easat-6653	189	36	0.001	0.001	NUM
easat-6653	189	37	(	(	PUNCT
easat-6653	189	38	<	<	NOUN
easat-6653	189	39	0.01	0.01	NUM
easat-6653	189	40	)	)	PUNCT
easat-6653	189	41	.	.	PUNCT
easat-6653	190	1	the	the	DET
easat-6653	190	2	indication	indication	NOUN
easat-6653	190	3	was	be	AUX
easat-6653	190	4	that	that	SCONJ
easat-6653	190	5	as	as	SCONJ
easat-6653	190	6	the	the	DET
easat-6653	190	7	ia	ia	PROPN
easat-6653	190	8	independence	independence	NOUN
easat-6653	190	9	is	be	AUX
easat-6653	190	10	enhanced	enhance	VERB
easat-6653	190	11	by	by	ADP
easat-6653	190	12	one	one	NUM
easat-6653	190	13	unit	unit	NOUN
easat-6653	190	14	,	,	PUNCT
easat-6653	190	15	ia	ia	PROPN
easat-6653	190	16	effectiveness	effectiveness	NOUN
easat-6653	190	17	increases	increase	NOUN
easat-6653	190	18	by	by	ADP
easat-6653	190	19	0.328	0.328	NUM
easat-6653	190	20	.	.	PUNCT
easat-6653	191	1	table	table	NOUN
easat-6653	191	2	5	5	NUM
easat-6653	191	3	.	.	PUNCT
easat-6653	192	1	anova	anova	PROPN
easat-6653	192	2	.	.	PUNCT
easat-6653	192	3	model	model	PROPN
easat-6653	192	4	sum	sum	NOUN
easat-6653	192	5	of	of	ADP
easat-6653	192	6	squares	square	NOUN
easat-6653	192	7	df	df	PROPN
easat-6653	192	8	mean	mean	PROPN
easat-6653	192	9	square	square	PROPN
easat-6653	192	10	f	f	PROPN
easat-6653	192	11	sig	sig	PROPN
easat-6653	192	12	.	.	PROPN
easat-6653	192	13	1	1	NUM
easat-6653	192	14	regression	regression	NOUN
easat-6653	192	15	25.028	25.028	NUM
easat-6653	192	16	1	1	NUM
easat-6653	192	17	25.028	25.028	NUM
easat-6653	192	18	126.023	126.023	NUM
easat-6653	192	19	0.000b	0.000b	NOUN
easat-6653	192	20	residual	residual	ADJ
easat-6653	192	21	52.231	52.231	NUM
easat-6653	192	22	263	263	NUM
easat-6653	192	23	0.199	0.199	NUM
easat-6653	192	24	total	total	ADJ
easat-6653	192	25	77.259	77.259	NUM
easat-6653	192	26	264	264	NUM
easat-6653	192	27	note	note	NOUN
easat-6653	192	28	:	:	PUNCT
easat-6653	192	29	a.	a.	NOUN
easat-6653	192	30	dependent	dependent	ADJ
easat-6653	192	31	variable	variable	NOUN
easat-6653	192	32	:	:	PUNCT
easat-6653	192	33	f_hh	f_hh	PROPN
easat-6653	192	34	b.	b.	PROPN
easat-6653	192	35	predictors	predictor	NOUN
easat-6653	192	36	:	:	PUNCT
easat-6653	192	37	(	(	PUNCT
easat-6653	192	38	constant	constant	ADJ
easat-6653	192	39	)	)	PUNCT
easat-6653	192	40	,	,	PUNCT
easat-6653	192	41	f_dl	f_dl	PROPN
easat-6653	192	42	table	table	NOUN
easat-6653	192	43	6	6	NUM
easat-6653	192	44	.	.	PUNCT
easat-6653	193	1	regression	regression	NOUN
easat-6653	193	2	output	output	NOUN
easat-6653	193	3	.	.	PUNCT
easat-6653	194	1	model	model	PROPN
easat-6653	194	2	unstandardized	unstandardized	ADJ
easat-6653	194	3	coefficients	coefficient	NOUN
easat-6653	194	4	standardized	standardize	VERB
easat-6653	194	5	coefficients	coefficient	NOUN
easat-6653	194	6	t	t	PROPN
easat-6653	194	7	sig	sig	PROPN
easat-6653	194	8	.	.	PUNCT
easat-6653	195	1	b	b	X
easat-6653	195	2	std	std	PROPN
easat-6653	195	3	.	.	NOUN
easat-6653	195	4	error	error	NOUN
easat-6653	195	5	beta	beta	NOUN
easat-6653	195	6	1	1	NUM
easat-6653	195	7	(	(	PUNCT
easat-6653	195	8	constant	constant	ADJ
easat-6653	195	9	)	)	PUNCT
easat-6653	195	10	2.087	2.087	NUM
easat-6653	195	11	0.128	0.128	NUM
easat-6653	195	12	16.363	16.363	NUM
easat-6653	195	13	0.000	0.000	NUM
easat-6653	195	14	dl	dl	PROPN
easat-6653	196	1	0.394	0.394	NUM
easat-6653	196	2	0.035	0.035	NUM
easat-6653	196	3	0.569	0.569	NUM
easat-6653	196	4	11.226	11.226	NUM
easat-6653	196	5	0.000	0.000	NUM
easat-6653	196	6	r=	r=	ADJ
easat-6653	196	7	0.569	0.569	NUM
easat-6653	196	8	,	,	PUNCT
easat-6653	196	9	r2	r2	PROPN
easat-6653	196	10	=	=	PROPN
easat-6653	196	11	0.324	0.324	NUM
easat-6653	196	12	,	,	PUNCT
easat-6653	196	13	adjusted	adjusted	ADJ
easat-6653	196	14	r2	r2	NOUN
easat-6653	196	15	=	=	NOUN
easat-6653	196	16	0.321	0.321	NUM
easat-6653	196	17	,	,	PUNCT
easat-6653	196	18	std	std	NOUN
easat-6653	196	19	error	error	NOUN
easat-6653	196	20	=	=	SYM
easat-6653	196	21	0.44564	0.44564	NUM
easat-6653	196	22	,	,	PUNCT
easat-6653	196	23	f	f	PROPN
easat-6653	197	1	=	=	SYM
easat-6653	197	2	126.023	126.023	NUM
easat-6653	197	3	and	and	CCONJ
easat-6653	197	4	sig	sig	NOUN
easat-6653	198	1	=	=	NOUN
easat-6653	198	2	0.000	0.000	NUM
easat-6653	198	3	5	5	NUM
easat-6653	198	4	.	.	PUNCT
easat-6653	198	5	conclusion	conclusion	NOUN
easat-6653	198	6	the	the	DET
easat-6653	198	7	results	result	NOUN
easat-6653	198	8	show	show	VERB
easat-6653	198	9	that	that	SCONJ
easat-6653	198	10	ia	ia	PROPN
easat-6653	198	11	independence	independence	NOUN
easat-6653	198	12	had	have	VERB
easat-6653	198	13	a	a	DET
easat-6653	198	14	positive	positive	ADJ
easat-6653	198	15	and	and	CCONJ
easat-6653	198	16	significant	significant	ADJ
easat-6653	198	17	effect	effect	NOUN
easat-6653	198	18	on	on	ADP
easat-6653	198	19	the	the	DET
easat-6653	198	20	effectiveness	effectiveness	NOUN
easat-6653	198	21	of	of	ADP
easat-6653	198	22	ia	ia	PROPN
easat-6653	198	23	in	in	ADP
easat-6653	198	24	vietnam	vietnam	PROPN
easat-6653	198	25	,	,	PUNCT
easat-6653	198	26	with	with	ADP
easat-6653	198	27	β	β	X
easat-6653	198	28	=	=	SYM
easat-6653	198	29	0.569	0.569	NUM
easat-6653	198	30	at	at	ADP
easat-6653	198	31	p	p	NOUN
easat-6653	198	32	-	-	PUNCT
easat-6653	198	33	value	value	NOUN
easat-6653	198	34	=	=	NOUN
easat-6653	198	35	0.000	0.000	NUM
easat-6653	198	36	.	.	PUNCT
easat-6653	199	1	the	the	DET
easat-6653	199	2	results	result	NOUN
easat-6653	199	3	are	be	AUX
easat-6653	199	4	consistent	consistent	ADJ
easat-6653	199	5	with	with	ADP
easat-6653	199	6	the	the	DET
easat-6653	199	7	previous	previous	ADJ
easat-6653	199	8	views	view	NOUN
easat-6653	199	9	,	,	PUNCT
easat-6653	199	10	such	such	ADJ
easat-6653	199	11	as	as	ADP
easat-6653	199	12	ahmad	ahmad	PROPN
easat-6653	199	13	,	,	PUNCT
easat-6653	199	14	et	et	PROPN
easat-6653	199	15	al	al	PROPN
easat-6653	199	16	.	.	PUNCT
easat-6653	200	1	[	[	X
easat-6653	200	2	23	23	NUM
easat-6653	200	3	]	]	PUNCT
easat-6653	200	4	;	;	PUNCT
easat-6653	200	5	aluvala	aluvala	X
easat-6653	200	6	[	[	X
easat-6653	200	7	30	30	NUM
easat-6653	200	8	]	]	X
easat-6653	200	9	;	;	PUNCT
easat-6653	200	10	alqudah	alqudah	PROPN
easat-6653	200	11	,	,	PUNCT
easat-6653	200	12	et	et	PROPN
easat-6653	200	13	al	al	PROPN
easat-6653	200	14	.	.	PUNCT
easat-6653	201	1	[	[	X
easat-6653	201	2	2	2	NUM
easat-6653	201	3	]	]	PUNCT
easat-6653	201	4	;	;	PUNCT
easat-6653	201	5	yousif	yousif	PROPN
easat-6653	201	6	,	,	PUNCT
easat-6653	201	7	et	et	PROPN
easat-6653	201	8	al	al	PROPN
easat-6653	201	9	.	.	PUNCT
easat-6653	202	1	[	[	X
easat-6653	202	2	9	9	NUM
easat-6653	202	3	]	]	PUNCT
easat-6653	202	4	and	and	CCONJ
easat-6653	202	5	ta	ta	PROPN
easat-6653	202	6	and	and	CCONJ
easat-6653	202	7	doan	doan	VERB
easat-6653	202	8	[	[	X
easat-6653	202	9	10	10	NUM
easat-6653	202	10	]	]	PUNCT
easat-6653	202	11	.	.	PUNCT
easat-6653	203	1	at	at	ADP
easat-6653	203	2	the	the	DET
easat-6653	203	3	same	same	ADJ
easat-6653	203	4	time	time	NOUN
easat-6653	203	5	,	,	PUNCT
easat-6653	203	6	the	the	DET
easat-6653	203	7	findings	finding	NOUN
easat-6653	203	8	also	also	ADV
easat-6653	203	9	support	support	VERB
easat-6653	203	10	[	[	X
easat-6653	203	11	19	19	NUM
easat-6653	203	12	]	]	PUNCT
easat-6653	203	13	whereby	whereby	ADV
easat-6653	203	14	,	,	PUNCT
easat-6653	203	15	to	to	PART
easat-6653	203	16	be	be	AUX
easat-6653	203	17	effective	effective	ADJ
easat-6653	203	18	,	,	PUNCT
easat-6653	203	19	ia	ia	PROPN
easat-6653	203	20	must	must	AUX
easat-6653	203	21	be	be	AUX
easat-6653	203	22	independent	independent	ADJ
easat-6653	203	23	and	and	CCONJ
easat-6653	203	24	internal	internal	ADJ
easat-6653	203	25	auditors	auditor	NOUN
easat-6653	203	26	must	must	AUX
easat-6653	203	27	be	be	AUX
easat-6653	203	28	objective	objective	ADJ
easat-6653	203	29	in	in	ADP
easat-6653	203	30	performing	perform	VERB
easat-6653	203	31	their	their	PRON
easat-6653	203	32	work	work	NOUN
easat-6653	203	33	.	.	PUNCT
easat-6653	204	1	the	the	DET
easat-6653	204	2	findings	finding	NOUN
easat-6653	204	3	show	show	VERB
easat-6653	204	4	that	that	SCONJ
easat-6653	204	5	to	to	PART
easat-6653	204	6	be	be	AUX
easat-6653	204	7	able	able	ADJ
easat-6653	204	8	to	to	PART
easat-6653	204	9	increase	increase	VERB
easat-6653	204	10	ia	ia	NOUN
easat-6653	204	11	effectiveness	effectiveness	NOUN
easat-6653	204	12	,	,	PUNCT
easat-6653	204	13	ia	ia	PROPN
easat-6653	204	14	independence	independence	NOUN
easat-6653	204	15	needs	need	VERB
easat-6653	204	16	to	to	PART
easat-6653	204	17	be	be	AUX
easat-6653	204	18	ensured	ensure	VERB
easat-6653	204	19	.	.	PUNCT
easat-6653	205	1	so	so	ADV
easat-6653	205	2	,	,	PUNCT
easat-6653	205	3	companies	company	NOUN
easat-6653	205	4	have	have	VERB
easat-6653	205	5	to	to	PART
easat-6653	205	6	perform	perform	VERB
easat-6653	205	7	the	the	DET
easat-6653	205	8	following	following	NOUN
easat-6653	205	9	:	:	PUNCT
easat-6653	205	10	firstly	firstly	ADV
easat-6653	205	11	,	,	PUNCT
easat-6653	205	12	should	should	AUX
easat-6653	205	13	come	come	VERB
easat-6653	205	14	up	up	ADP
easat-6653	205	15	with	with	ADP
easat-6653	205	16	a	a	DET
easat-6653	205	17	policy	policy	NOUN
easat-6653	205	18	to	to	PART
easat-6653	205	19	ensure	ensure	VERB
easat-6653	205	20	that	that	SCONJ
easat-6653	205	21	auditing	auditing	NOUN
easat-6653	205	22	staff	staff	NOUN
easat-6653	205	23	can	can	AUX
easat-6653	205	24	access	access	VERB
easat-6653	205	25	relevant	relevant	ADJ
easat-6653	205	26	information	information	NOUN
easat-6653	205	27	they	they	PRON
easat-6653	205	28	deem	deem	VERB
easat-6653	205	29	necessary	necessary	ADJ
easat-6653	205	30	without	without	ADP
easat-6653	205	31	restriction	restriction	NOUN
easat-6653	205	32	and	and	CCONJ
easat-6653	205	33	should	should	AUX
easat-6653	205	34	be	be	AUX
easat-6653	205	35	autonomous	autonomous	ADJ
easat-6653	205	36	;	;	PUNCT
easat-6653	205	37	secondly	secondly	ADV
easat-6653	205	38	,	,	PUNCT
easat-6653	205	39	the	the	DET
easat-6653	205	40	ia	ia	PROPN
easat-6653	205	41	department	department	PROPN
easat-6653	205	42	should	should	AUX
easat-6653	205	43	be	be	AUX
easat-6653	205	44	adequately	adequately	ADV
easat-6653	205	45	resourced	resource	VERB
easat-6653	205	46	with	with	ADP
easat-6653	205	47	a	a	DET
easat-6653	205	48	budget	budget	NOUN
easat-6653	205	49	passed	pass	VERB
easat-6653	205	50	directly	directly	ADV
easat-6653	205	51	by	by	ADP
easat-6653	205	52	the	the	DET
easat-6653	205	53	board	board	NOUN
easat-6653	205	54	.	.	PUNCT
easat-6653	206	1	2801	2801	NUM
easat-6653	206	2	edelweiss	edelweiss	PROPN
easat-6653	206	3	applied	apply	VERB
easat-6653	206	4	science	science	NOUN
easat-6653	206	5	and	and	CCONJ
easat-6653	206	6	technology	technology	NOUN
easat-6653	206	7	issn	issn	PROPN
easat-6653	206	8	:	:	PUNCT
easat-6653	206	9	2576	2576	NUM
easat-6653	206	10	-	-	SYM
easat-6653	206	11	8484	8484	NUM
easat-6653	206	12	vol	vol	NOUN
easat-6653	206	13	.	.	PROPN
easat-6653	207	1	9	9	NUM
easat-6653	207	2	,	,	PUNCT
easat-6653	207	3	no	no	INTJ
easat-6653	207	4	.	.	NOUN
easat-6653	207	5	4	4	NUM
easat-6653	207	6	:	:	SYM
easat-6653	207	7	2794	2794	NUM
easat-6653	207	8	-	-	SYM
easat-6653	207	9	2802	2802	NUM
easat-6653	207	10	,	,	PUNCT
easat-6653	207	11	2025	2025	NUM
easat-6653	207	12	doi	doi	NOUN
easat-6653	207	13	:	:	PUNCT
easat-6653	207	14	10.55214/25768484.v9i4.6653	10.55214/25768484.v9i4.6653	NUM
easat-6653	207	15	©	©	NOUN
easat-6653	207	16	2025	2025	NUM
easat-6653	207	17	by	by	ADP
easat-6653	207	18	the	the	DET
easat-6653	207	19	authors	author	NOUN
easat-6653	207	20	;	;	PUNCT
easat-6653	207	21	licensee	licensee	PROPN
easat-6653	207	22	learning	learning	NOUN
easat-6653	207	23	gate	gate	VERB
easat-6653	207	24	thirdly	thirdly	ADV
easat-6653	207	25	,	,	PUNCT
easat-6653	207	26	the	the	DET
easat-6653	207	27	ia	ia	PROPN
easat-6653	207	28	department	department	PROPN
easat-6653	207	29	should	should	AUX
easat-6653	207	30	continuously	continuously	ADV
easat-6653	207	31	document	document	VERB
easat-6653	207	32	threats	threat	NOUN
easat-6653	207	33	to	to	ADP
easat-6653	207	34	independence	independence	NOUN
easat-6653	207	35	and	and	CCONJ
easat-6653	207	36	recommend	recommend	VERB
easat-6653	207	37	safeguards	safeguard	NOUN
easat-6653	207	38	.	.	PUNCT
easat-6653	208	1	this	this	DET
easat-6653	208	2	study	study	NOUN
easat-6653	208	3	has	have	VERB
easat-6653	208	4	several	several	ADJ
easat-6653	208	5	limitations	limitation	NOUN
easat-6653	208	6	.	.	PUNCT
easat-6653	209	1	the	the	DET
easat-6653	209	2	study	study	NOUN
easat-6653	209	3	target	target	NOUN
easat-6653	209	4	was	be	AUX
easat-6653	209	5	a	a	DET
easat-6653	209	6	census	census	NOUN
easat-6653	209	7	of	of	ADP
easat-6653	209	8	all	all	DET
easat-6653	209	9	the	the	DET
easat-6653	209	10	265	265	NUM
easat-6653	209	11	responses	response	NOUN
easat-6653	209	12	received	receive	VERB
easat-6653	209	13	.	.	PUNCT
easat-6653	210	1	therefore	therefore	ADV
easat-6653	210	2	,	,	PUNCT
easat-6653	210	3	the	the	DET
easat-6653	210	4	sample	sample	NOUN
easat-6653	210	5	size	size	NOUN
easat-6653	210	6	in	in	ADP
easat-6653	210	7	this	this	DET
easat-6653	210	8	study	study	NOUN
easat-6653	210	9	may	may	AUX
easat-6653	210	10	be	be	AUX
easat-6653	210	11	adjusted	adjust	VERB
easat-6653	210	12	to	to	PART
easat-6653	210	13	be	be	AUX
easat-6653	210	14	small	small	ADJ
easat-6653	210	15	.	.	PUNCT
easat-6653	211	1	to	to	ADP
easat-6653	211	2	this	this	DET
easat-6653	211	3	extent	extent	NOUN
easat-6653	211	4	,	,	PUNCT
easat-6653	211	5	the	the	DET
easat-6653	211	6	results	result	NOUN
easat-6653	211	7	may	may	AUX
easat-6653	211	8	suffer	suffer	VERB
easat-6653	211	9	from	from	ADP
easat-6653	211	10	small	small	ADJ
easat-6653	211	11	sample	sample	NOUN
easat-6653	211	12	bias	bias	NOUN
easat-6653	211	13	.	.	PUNCT
easat-6653	212	1	the	the	DET
easat-6653	212	2	study	study	NOUN
easat-6653	212	3	focused	focus	VERB
easat-6653	212	4	on	on	ADP
easat-6653	212	5	some	some	DET
easat-6653	212	6	large	large	ADJ
easat-6653	212	7	companies	company	NOUN
easat-6653	212	8	in	in	ADP
easat-6653	212	9	the	the	DET
easat-6653	212	10	vietnam	vietnam	PROPN
easat-6653	212	11	stock	stock	NOUN
easat-6653	212	12	market	market	NOUN
easat-6653	212	13	,	,	PUNCT
easat-6653	212	14	so	so	CCONJ
easat-6653	212	15	the	the	DET
easat-6653	212	16	results	result	NOUN
easat-6653	212	17	may	may	AUX
easat-6653	212	18	not	not	PART
easat-6653	212	19	be	be	AUX
easat-6653	212	20	applicable	applicable	ADJ
easat-6653	212	21	to	to	ADP
easat-6653	212	22	other	other	ADJ
easat-6653	212	23	firms	firm	NOUN
easat-6653	212	24	in	in	ADP
easat-6653	212	25	other	other	ADJ
easat-6653	212	26	sectors	sector	NOUN
easat-6653	212	27	of	of	ADP
easat-6653	212	28	the	the	DET
easat-6653	212	29	economy	economy	NOUN
easat-6653	212	30	.	.	PUNCT
easat-6653	213	1	these	these	DET
easat-6653	213	2	limitations	limitation	NOUN
easat-6653	213	3	will	will	AUX
easat-6653	213	4	be	be	AUX
easat-6653	213	5	overcome	overcome	VERB
easat-6653	213	6	by	by	ADP
easat-6653	213	7	extensive	extensive	ADJ
easat-6653	213	8	research	research	NOUN
easat-6653	213	9	in	in	ADP
easat-6653	213	10	the	the	DET
easat-6653	213	11	future	future	NOUN
easat-6653	213	12	.	.	PUNCT
easat-6653	214	1	transparency	transparency	NOUN
easat-6653	214	2	:	:	PUNCT
easat-6653	214	3	the	the	DET
easat-6653	214	4	authors	author	NOUN
easat-6653	214	5	confirm	confirm	VERB
easat-6653	214	6	that	that	SCONJ
easat-6653	214	7	the	the	DET
easat-6653	214	8	manuscript	manuscript	NOUN
easat-6653	214	9	is	be	AUX
easat-6653	214	10	an	an	DET
easat-6653	214	11	honest	honest	ADJ
easat-6653	214	12	,	,	PUNCT
easat-6653	214	13	accurate	accurate	ADJ
easat-6653	214	14	,	,	PUNCT
easat-6653	214	15	and	and	CCONJ
easat-6653	214	16	transparent	transparent	ADJ
easat-6653	214	17	account	account	NOUN
easat-6653	214	18	of	of	ADP
easat-6653	214	19	the	the	DET
easat-6653	214	20	study	study	NOUN
easat-6653	214	21	;	;	PUNCT
easat-6653	214	22	that	that	SCONJ
easat-6653	214	23	no	no	DET
easat-6653	214	24	vital	vital	ADJ
easat-6653	214	25	features	feature	NOUN
easat-6653	214	26	of	of	ADP
easat-6653	214	27	the	the	DET
easat-6653	214	28	study	study	NOUN
easat-6653	214	29	have	have	AUX
easat-6653	214	30	been	be	AUX
easat-6653	214	31	omitted	omit	VERB
easat-6653	214	32	;	;	PUNCT
easat-6653	214	33	and	and	CCONJ
easat-6653	214	34	that	that	SCONJ
easat-6653	214	35	any	any	DET
easat-6653	214	36	discrepancies	discrepancy	NOUN
easat-6653	214	37	from	from	ADP
easat-6653	214	38	the	the	DET
easat-6653	214	39	study	study	NOUN
easat-6653	214	40	as	as	SCONJ
easat-6653	214	41	planned	plan	VERB
easat-6653	214	42	have	have	AUX
easat-6653	214	43	been	be	AUX
easat-6653	214	44	explained	explain	VERB
easat-6653	214	45	.	.	PUNCT
easat-6653	215	1	this	this	DET
easat-6653	215	2	study	study	NOUN
easat-6653	215	3	followed	follow	VERB
easat-6653	215	4	all	all	DET
easat-6653	215	5	ethical	ethical	ADJ
easat-6653	215	6	practices	practice	NOUN
easat-6653	215	7	during	during	ADP
easat-6653	215	8	writing	writing	NOUN
easat-6653	215	9	.	.	PUNCT
easat-6653	216	1	acknowledgments	acknowledgment	NOUN
easat-6653	216	2	:	:	PUNCT
easat-6653	217	1	thanks	thank	NOUN
easat-6653	217	2	to	to	ADP
easat-6653	217	3	the	the	DET
easat-6653	217	4	companies	company	NOUN
easat-6653	217	5	listed	list	VERB
easat-6653	217	6	on	on	ADP
easat-6653	217	7	the	the	DET
easat-6653	217	8	vietnam	vietnam	PROPN
easat-6653	217	9	stock	stock	NOUN
easat-6653	217	10	market	market	NOUN
easat-6653	217	11	for	for	ADP
easat-6653	217	12	their	their	PRON
easat-6653	217	13	support	support	NOUN
easat-6653	217	14	and	and	CCONJ
easat-6653	217	15	cooperation	cooperation	NOUN
easat-6653	217	16	throughout	throughout	ADP
easat-6653	217	17	the	the	DET
easat-6653	217	18	data	data	NOUN
easat-6653	217	19	collection	collection	NOUN
easat-6653	217	20	process	process	NOUN
easat-6653	217	21	.	.	PUNCT
easat-6653	218	1	special	special	ADJ
easat-6653	218	2	thanks	thank	NOUN
easat-6653	218	3	go	go	VERB
easat-6653	218	4	to	to	ADP
easat-6653	218	5	the	the	DET
easat-6653	218	6	internal	internal	ADJ
easat-6653	218	7	auditors	auditor	NOUN
easat-6653	218	8	and	and	CCONJ
easat-6653	218	9	managers	manager	NOUN
easat-6653	218	10	of	of	ADP
easat-6653	218	11	companies	company	NOUN
easat-6653	218	12	,	,	PUNCT
easat-6653	218	13	whose	whose	DET
easat-6653	218	14	insights	insight	NOUN
easat-6653	218	15	and	and	CCONJ
easat-6653	218	16	time	time	NOUN
easat-6653	218	17	contributed	contribute	VERB
easat-6653	218	18	greatly	greatly	ADV
easat-6653	218	19	to	to	ADP
easat-6653	218	20	the	the	DET
easat-6653	218	21	richness	richness	NOUN
easat-6653	218	22	of	of	ADP
easat-6653	218	23	the	the	DET
easat-6653	218	24	data	datum	NOUN
easat-6653	218	25	collected	collect	VERB
easat-6653	218	26	.	.	PUNCT
easat-6653	219	1	we	we	PRON
easat-6653	219	2	are	be	AUX
easat-6653	219	3	also	also	ADV
easat-6653	219	4	grateful	grateful	ADJ
easat-6653	219	5	to	to	ADP
easat-6653	219	6	the	the	DET
easat-6653	219	7	anonymous	anonymous	ADJ
easat-6653	219	8	reviewers	reviewer	NOUN
easat-6653	219	9	whose	whose	DET
easat-6653	219	10	valuable	valuable	ADJ
easat-6653	219	11	feedback	feedback	NOUN
easat-6653	219	12	helped	help	VERB
easat-6653	219	13	to	to	PART
easat-6653	219	14	improve	improve	VERB
easat-6653	219	15	the	the	DET
easat-6653	219	16	quality	quality	NOUN
easat-6653	219	17	and	and	CCONJ
easat-6653	219	18	rigor	rigor	NOUN
easat-6653	219	19	of	of	ADP
easat-6653	219	20	this	this	DET
easat-6653	219	21	study	study	NOUN
easat-6653	219	22	.	.	PUNCT
easat-6653	220	1	copyright	copyright	NOUN
easat-6653	220	2	:	:	PUNCT
easat-6653	220	3	©	©	PROPN
easat-6653	220	4	2025	2025	NUM
easat-6653	220	5	by	by	ADP
easat-6653	220	6	the	the	DET
easat-6653	220	7	authors	author	NOUN
easat-6653	220	8	.	.	PUNCT
easat-6653	221	1	this	this	DET
easat-6653	221	2	open	open	ADJ
easat-6653	221	3	-	-	PUNCT
easat-6653	221	4	access	access	NOUN
easat-6653	221	5	article	article	NOUN
easat-6653	221	6	is	be	AUX
easat-6653	221	7	distributed	distribute	VERB
easat-6653	221	8	under	under	ADP
easat-6653	221	9	the	the	DET
easat-6653	221	10	terms	term	NOUN
easat-6653	221	11	and	and	CCONJ
easat-6653	221	12	conditions	condition	NOUN
easat-6653	221	13	of	of	ADP
easat-6653	221	14	the	the	DET
easat-6653	221	15	creative	creative	ADJ
easat-6653	221	16	commons	common	NOUN
easat-6653	221	17	attribution	attribution	NOUN
easat-6653	221	18	(	(	PUNCT
easat-6653	221	19	cc	cc	NOUN
easat-6653	221	20	by	by	ADP
easat-6653	221	21	)	)	PUNCT
easat-6653	221	22	license	license	NOUN
easat-6653	221	23	(	(	PUNCT
easat-6653	221	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-6653	221	25	)	)	PUNCT
easat-6653	221	26	.	.	PUNCT
easat-6653	222	1	references	reference	NOUN
easat-6653	222	2	[	[	X
easat-6653	222	3	1	1	NUM
easat-6653	222	4	]	]	X
easat-6653	222	5	institute	institute	NOUN
easat-6653	222	6	of	of	ADP
easat-6653	222	7	internal	internal	ADJ
easat-6653	222	8	auditors	auditor	NOUN
easat-6653	222	9	(	(	PUNCT
easat-6653	222	10	iia	iia	NOUN
easat-6653	222	11	)	)	PUNCT
easat-6653	222	12	,	,	PUNCT
easat-6653	222	13	"	"	PUNCT
easat-6653	222	14	north	north	PROPN
easat-6653	222	15	america	america	PROPN
easat-6653	222	16	,	,	PUNCT
easat-6653	222	17	"	"	PUNCT
easat-6653	222	18	retrieved	retrieve	VERB
easat-6653	222	19	:	:	PUNCT
easat-6653	222	20	https://na.theiia.org/pages/iiahome.aspx	https://na.theiia.org/pages/iiahome.aspx	NOUN
easat-6653	222	21	,	,	PUNCT
easat-6653	222	22	2018	2018	NUM
easat-6653	222	23	.	.	PUNCT
easat-6653	223	1	[	[	X
easat-6653	223	2	2	2	X
easat-6653	223	3	]	]	X
easat-6653	223	4	h.	h.	PROPN
easat-6653	223	5	alqudah	alqudah	PROPN
easat-6653	223	6	,	,	PUNCT
easat-6653	223	7	n.	n.	PROPN
easat-6653	223	8	a.	a.	PROPN
easat-6653	223	9	amran	amran	PROPN
easat-6653	223	10	,	,	PUNCT
easat-6653	223	11	h.	h.	PROPN
easat-6653	223	12	hassan	hassan	PROPN
easat-6653	223	13	,	,	PUNCT
easat-6653	223	14	a.	a.	PROPN
easat-6653	223	15	lutfi	lutfi	PROPN
easat-6653	223	16	,	,	PUNCT
easat-6653	223	17	n.	n.	PROPN
easat-6653	223	18	alessa	alessa	NOUN
easat-6653	223	19	,	,	PUNCT
easat-6653	223	20	and	and	CCONJ
easat-6653	223	21	m.	m.	NOUN
easat-6653	223	22	a.	a.	PROPN
easat-6653	223	23	almaiah	almaiah	PROPN
easat-6653	223	24	,	,	PUNCT
easat-6653	223	25	"	"	PUNCT
easat-6653	223	26	examining	examine	VERB
easat-6653	223	27	the	the	DET
easat-6653	223	28	critical	critical	ADJ
easat-6653	223	29	factors	factor	NOUN
easat-6653	223	30	of	of	ADP
easat-6653	223	31	internal	internal	ADJ
easat-6653	223	32	audit	audit	NOUN
easat-6653	223	33	effectiveness	effectiveness	NOUN
easat-6653	223	34	from	from	ADP
easat-6653	223	35	internal	internal	ADJ
easat-6653	223	36	auditors	auditor	NOUN
easat-6653	223	37	’	’	PART
easat-6653	223	38	perspective	perspective	NOUN
easat-6653	223	39	:	:	PUNCT
easat-6653	223	40	moderating	moderate	VERB
easat-6653	223	41	role	role	NOUN
easat-6653	223	42	of	of	ADP
easat-6653	223	43	extrinsic	extrinsic	ADJ
easat-6653	223	44	rewards	reward	NOUN
easat-6653	223	45	,	,	PUNCT
easat-6653	223	46	"	"	PUNCT
easat-6653	223	47	heliyon	heliyon	NOUN
easat-6653	223	48	,	,	PUNCT
easat-6653	223	49	vol	vol	NOUN
easat-6653	223	50	.	.	PROPN
easat-6653	223	51	9	9	NUM
easat-6653	223	52	,	,	PUNCT
easat-6653	223	53	no	no	INTJ
easat-6653	223	54	.	.	NOUN
easat-6653	223	55	10	10	NUM
easat-6653	223	56	,	,	PUNCT
easat-6653	223	57	p.	p.	PROPN
easat-6653	223	58	e20497	e20497	PROPN
easat-6653	223	59	,	,	PUNCT
easat-6653	223	60	2023	2023	NUM
easat-6653	223	61	.	.	PUNCT
easat-6653	224	1	https://doi.org/10.1016/j.heliyon.2023.e20497	https://doi.org/10.1016/j.heliyon.2023.e20497	X
easat-6653	225	1	[	[	X
easat-6653	225	2	3	3	X
easat-6653	225	3	]	]	X
easat-6653	225	4	p.	p.	NOUN
easat-6653	225	5	a.	a.	PROPN
easat-6653	225	6	burnaby	burnaby	PROPN
easat-6653	225	7	and	and	CCONJ
easat-6653	225	8	s.	s.	PROPN
easat-6653	225	9	hass	hass	PROPN
easat-6653	225	10	,	,	PUNCT
easat-6653	225	11	"	"	PUNCT
easat-6653	225	12	internal	internal	ADJ
easat-6653	225	13	auditing	auditing	NOUN
easat-6653	225	14	in	in	ADP
easat-6653	225	15	the	the	DET
easat-6653	225	16	americas	america	NOUN
easat-6653	225	17	,	,	PUNCT
easat-6653	225	18	"	"	PUNCT
easat-6653	225	19	managerial	managerial	ADJ
easat-6653	225	20	auditing	auditing	NOUN
easat-6653	225	21	journal	journal	NOUN
easat-6653	225	22	,	,	PUNCT
easat-6653	225	23	vol	vol	NOUN
easat-6653	225	24	.	.	PROPN
easat-6653	225	25	26	26	NUM
easat-6653	225	26	,	,	PUNCT
easat-6653	225	27	no	no	INTJ
easat-6653	225	28	.	.	NOUN
easat-6653	225	29	8	8	NUM
easat-6653	225	30	,	,	PUNCT
easat-6653	225	31	pp	pp	ADJ
easat-6653	225	32	.	.	PUNCT
easat-6653	226	1	734756	734756	NUM
easat-6653	226	2	,	,	PUNCT
easat-6653	226	3	2011	2011	NUM
easat-6653	226	4	.	.	PUNCT
easat-6653	227	1	http://dx.doi.org/10.1108/02686901111161359	http://dx.doi.org/10.1108/02686901111161359	VERB
easat-6653	228	1	[	[	X
easat-6653	228	2	4	4	NUM
easat-6653	228	3	]	]	PUNCT
easat-6653	228	4	a.	a.	NOUN
easat-6653	228	5	a.	a.	NOUN
easat-6653	228	6	gramling	gramling	NOUN
easat-6653	228	7	,	,	PUNCT
easat-6653	228	8	m.	m.	NOUN
easat-6653	228	9	j.	j.	PROPN
easat-6653	228	10	maletta	maletta	PROPN
easat-6653	228	11	,	,	PUNCT
easat-6653	228	12	a.	a.	NOUN
easat-6653	228	13	schneider	schneider	PROPN
easat-6653	228	14	,	,	PUNCT
easat-6653	228	15	and	and	CCONJ
easat-6653	228	16	b.	b.	PROPN
easat-6653	228	17	k.	k.	PROPN
easat-6653	228	18	church	church	PROPN
easat-6653	228	19	,	,	PUNCT
easat-6653	228	20	"	"	PUNCT
easat-6653	228	21	the	the	DET
easat-6653	228	22	role	role	NOUN
easat-6653	228	23	of	of	ADP
easat-6653	228	24	the	the	DET
easat-6653	228	25	internal	internal	ADJ
easat-6653	228	26	audit	audit	NOUN
easat-6653	228	27	function	function	NOUN
easat-6653	228	28	in	in	ADP
easat-6653	228	29	corporate	corporate	ADJ
easat-6653	228	30	governance	governance	NOUN
easat-6653	228	31	:	:	PUNCT
easat-6653	228	32	a	a	DET
easat-6653	228	33	synthesis	synthesis	NOUN
easat-6653	228	34	of	of	ADP
easat-6653	228	35	the	the	DET
easat-6653	228	36	extant	extant	ADJ
easat-6653	228	37	internal	internal	ADJ
easat-6653	228	38	auditing	auditing	NOUN
easat-6653	228	39	literature	literature	NOUN
easat-6653	228	40	and	and	CCONJ
easat-6653	228	41	directions	direction	NOUN
easat-6653	228	42	for	for	ADP
easat-6653	228	43	future	future	ADJ
easat-6653	228	44	research	research	NOUN
easat-6653	228	45	,	,	PUNCT
easat-6653	228	46	"	"	PUNCT
easat-6653	228	47	journal	journal	NOUN
easat-6653	228	48	of	of	ADP
easat-6653	228	49	accounting	accounting	NOUN
easat-6653	228	50	literature	literature	PROPN
easat-6653	228	51	,	,	PUNCT
easat-6653	228	52	vol	vol	NOUN
easat-6653	228	53	.	.	PROPN
easat-6653	228	54	23	23	NUM
easat-6653	228	55	,	,	PUNCT
easat-6653	228	56	p.	p.	NOUN
easat-6653	228	57	194	194	NUM
easat-6653	228	58	,	,	PUNCT
easat-6653	228	59	2004	2004	NUM
easat-6653	228	60	.	.	PUNCT
easat-6653	229	1	[	[	X
easat-6653	229	2	5	5	X
easat-6653	229	3	]	]	PUNCT
easat-6653	229	4	w.	w.	PROPN
easat-6653	229	5	xiangdong	xiangdong	PROPN
easat-6653	229	6	,	,	PUNCT
easat-6653	229	7	"	"	PUNCT
easat-6653	229	8	development	development	NOUN
easat-6653	229	9	trends	trend	NOUN
easat-6653	229	10	and	and	CCONJ
easat-6653	229	11	future	future	ADJ
easat-6653	229	12	prospects	prospect	NOUN
easat-6653	229	13	of	of	ADP
easat-6653	229	14	internal	internal	ADJ
easat-6653	229	15	audit	audit	NOUN
easat-6653	229	16	,	,	PUNCT
easat-6653	229	17	"	"	PUNCT
easat-6653	229	18	managerial	managerial	ADJ
easat-6653	229	19	auditing	auditing	NOUN
easat-6653	229	20	journal	journal	NOUN
easat-6653	229	21	,	,	PUNCT
easat-6653	229	22	vol	vol	NOUN
easat-6653	229	23	.	.	PROPN
easat-6653	229	24	12	12	NUM
easat-6653	229	25	,	,	PUNCT
easat-6653	229	26	no	no	INTJ
easat-6653	229	27	.	.	NOUN
easat-6653	229	28	4/5	4/5	NUM
easat-6653	229	29	,	,	PUNCT
easat-6653	229	30	pp	pp	ADJ
easat-6653	229	31	.	.	PUNCT
easat-6653	230	1	200	200	NUM
easat-6653	230	2	-	-	SYM
easat-6653	230	3	204	204	NUM
easat-6653	230	4	,	,	PUNCT
easat-6653	230	5	1997	1997	NUM
easat-6653	230	6	.	.	PUNCT
easat-6653	231	1	https://doi.org/10.1108/02686909710173885	https://doi.org/10.1108/02686909710173885	X
easat-6653	232	1	[	[	X
easat-6653	232	2	6	6	NUM
easat-6653	232	3	]	]	X
easat-6653	232	4	y.	y.	PROPN
easat-6653	232	5	zhang	zhang	PROPN
easat-6653	232	6	,	,	PUNCT
easat-6653	232	7	d.	d.	PROPN
easat-6653	232	8	hay	hay	PROPN
easat-6653	232	9	,	,	PUNCT
easat-6653	232	10	and	and	CCONJ
easat-6653	232	11	c.	c.	PROPN
easat-6653	232	12	holm	holm	PROPN
easat-6653	232	13	,	,	PUNCT
easat-6653	232	14	"	"	PUNCT
easat-6653	232	15	non	non	ADJ
easat-6653	232	16	-	-	ADJ
easat-6653	232	17	audit	audit	ADJ
easat-6653	232	18	services	service	NOUN
easat-6653	232	19	and	and	CCONJ
easat-6653	232	20	auditor	auditor	NOUN
easat-6653	232	21	independence	independence	NOUN
easat-6653	232	22	:	:	PUNCT
easat-6653	232	23	norwegian	norwegian	ADJ
easat-6653	232	24	evidence	evidence	NOUN
easat-6653	232	25	,	,	PUNCT
easat-6653	232	26	"	"	PUNCT
easat-6653	232	27	cogent	cogent	NOUN
easat-6653	232	28	business	business	NOUN
easat-6653	232	29	&	&	CCONJ
easat-6653	232	30	management	management	PROPN
easat-6653	232	31	,	,	PUNCT
easat-6653	232	32	vol	vol	NOUN
easat-6653	232	33	.	.	PROPN
easat-6653	233	1	3	3	NUM
easat-6653	233	2	,	,	PUNCT
easat-6653	233	3	no	no	INTJ
easat-6653	233	4	.	.	NOUN
easat-6653	233	5	1	1	NUM
easat-6653	233	6	,	,	PUNCT
easat-6653	233	7	p.	p.	NOUN
easat-6653	233	8	1215223	1215223	NUM
easat-6653	233	9	,	,	PUNCT
easat-6653	233	10	2016	2016	NUM
easat-6653	233	11	.	.	PUNCT
easat-6653	234	1	http://dx.doi.org/10.1080/23311975.2016.1215223	http://dx.doi.org/10.1080/23311975.2016.1215223	VERB
easat-6653	235	1	[	[	X
easat-6653	235	2	7	7	X
easat-6653	235	3	]	]	PUNCT
easat-6653	235	4	h.	h.	PROPN
easat-6653	235	5	a.	a.	NOUN
easat-6653	235	6	nguyen	nguyen	PROPN
easat-6653	235	7	,	,	PUNCT
easat-6653	235	8	applying	apply	VERB
easat-6653	235	9	internal	internal	ADJ
easat-6653	235	10	audit	audit	NOUN
easat-6653	235	11	model	model	NOUN
easat-6653	235	12	in	in	ADP
easat-6653	235	13	vietnamese	vietnamese	ADJ
easat-6653	235	14	businesses	business	NOUN
easat-6653	235	15	:	:	PUNCT
easat-6653	235	16	the	the	DET
easat-6653	235	17	foundation	foundation	NOUN
easat-6653	235	18	of	of	ADP
easat-6653	235	19	an	an	DET
easat-6653	235	20	efficient	efficient	ADJ
easat-6653	235	21	governance	governance	NOUN
easat-6653	235	22	mechanism	mechanism	NOUN
easat-6653	235	23	.	.	PUNCT
easat-6653	236	1	vietnam	vietnam	PROPN
easat-6653	236	2	:	:	PUNCT
easat-6653	236	3	audit	audit	NOUN
easat-6653	236	4	news	news	NOUN
easat-6653	236	5	,	,	PUNCT
easat-6653	236	6	2018	2018	NUM
easat-6653	236	7	.	.	PUNCT
easat-6653	237	1	[	[	X
easat-6653	237	2	8	8	X
easat-6653	237	3	]	]	PUNCT
easat-6653	237	4	t.	t.	PROPN
easat-6653	237	5	h.	h.	PROPN
easat-6653	237	6	nguyễn	nguyễn	PROPN
easat-6653	237	7	,	,	PUNCT
easat-6653	237	8	some	some	DET
easat-6653	237	9	problems	problem	NOUN
easat-6653	237	10	of	of	ADP
easat-6653	237	11	internal	internal	ADJ
easat-6653	237	12	audit	audit	NOUN
easat-6653	237	13	in	in	ADP
easat-6653	237	14	the	the	DET
easat-6653	237	15	business	business	NOUN
easat-6653	237	16	.	.	PUNCT
easat-6653	238	1	hanoi	hanoi	PROPN
easat-6653	238	2	,	,	PUNCT
easat-6653	238	3	vietnam	vietnam	PROPN
easat-6653	238	4	:	:	PUNCT
easat-6653	238	5	vietnam	vietnam	PROPN
easat-6653	238	6	ministry	ministry	PROPN
easat-6653	238	7	of	of	ADP
easat-6653	238	8	finance	finance	PROPN
easat-6653	238	9	,	,	PUNCT
easat-6653	238	10	2020	2020	NUM
easat-6653	238	11	.	.	PUNCT
easat-6653	239	1	[	[	X
easat-6653	239	2	9	9	NUM
easat-6653	239	3	]	]	PUNCT
easat-6653	239	4	k.	k.	PROPN
easat-6653	239	5	yousif	yousif	PROPN
easat-6653	239	6	,	,	PUNCT
easat-6653	239	7	f.	f.	PROPN
easat-6653	239	8	abdullah	abdullah	PROPN
easat-6653	239	9	,	,	PUNCT
easat-6653	239	10	h.	h.	PROPN
easat-6653	239	11	saeed	saeed	PROPN
easat-6653	239	12	,	,	PUNCT
easat-6653	239	13	a.	a.	PROPN
easat-6653	239	14	hamad	hamad	PROPN
easat-6653	239	15	,	,	PUNCT
easat-6653	239	16	and	and	CCONJ
easat-6653	239	17	a.	a.	PROPN
easat-6653	239	18	adil	adil	PROPN
easat-6653	239	19	,	,	PUNCT
easat-6653	239	20	"	"	PUNCT
easat-6653	239	21	factors	factor	NOUN
easat-6653	239	22	influencing	influence	VERB
easat-6653	239	23	internal	internal	ADJ
easat-6653	239	24	audit	audit	NOUN
easat-6653	239	25	effectiveness	effectiveness	NOUN
easat-6653	239	26	:	:	PUNCT
easat-6653	239	27	an	an	DET
easat-6653	239	28	analytical	analytical	ADJ
easat-6653	239	29	study	study	NOUN
easat-6653	239	30	in	in	ADP
easat-6653	239	31	the	the	DET
easat-6653	239	32	public	public	ADJ
easat-6653	239	33	sector	sector	NOUN
easat-6653	239	34	of	of	ADP
easat-6653	239	35	erbil	erbil	PROPN
easat-6653	239	36	,	,	PUNCT
easat-6653	239	37	"	"	PUNCT
easat-6653	239	38	academic	academic	ADJ
easat-6653	239	39	journal	journal	NOUN
easat-6653	239	40	of	of	ADP
easat-6653	239	41	international	international	PROPN
easat-6653	239	42	university	university	PROPN
easat-6653	239	43	of	of	ADP
easat-6653	239	44	erbil	erbil	PROPN
easat-6653	239	45	,	,	PUNCT
easat-6653	239	46	vol	vol	NOUN
easat-6653	239	47	.	.	PROPN
easat-6653	239	48	2	2	NUM
easat-6653	239	49	,	,	PUNCT
easat-6653	239	50	no	no	INTJ
easat-6653	239	51	.	.	NOUN
easat-6653	239	52	01	01	NUM
easat-6653	239	53	,	,	PUNCT
easat-6653	239	54	pp	pp	ADJ
easat-6653	239	55	.	.	PUNCT
easat-6653	239	56	4757	4757	NUM
easat-6653	239	57	,	,	PUNCT
easat-6653	239	58	2025	2025	NUM
easat-6653	239	59	.	.	PUNCT
easat-6653	240	1	[	[	X
easat-6653	240	2	10	10	NUM
easat-6653	240	3	]	]	PUNCT
easat-6653	240	4	t.	t.	PROPN
easat-6653	240	5	t.	t.	PROPN
easat-6653	240	6	ta	ta	PROPN
easat-6653	240	7	and	and	CCONJ
easat-6653	240	8	t.	t.	PROPN
easat-6653	240	9	n.	n.	PROPN
easat-6653	240	10	doan	doan	PROPN
easat-6653	240	11	,	,	PUNCT
easat-6653	240	12	"	"	PUNCT
easat-6653	240	13	factors	factor	NOUN
easat-6653	240	14	affecting	affect	VERB
easat-6653	240	15	internal	internal	ADJ
easat-6653	240	16	audit	audit	NOUN
easat-6653	240	17	effectiveness	effectiveness	NOUN
easat-6653	240	18	:	:	PUNCT
easat-6653	240	19	empirical	empirical	ADJ
easat-6653	240	20	evidence	evidence	NOUN
easat-6653	240	21	from	from	ADP
easat-6653	240	22	vietnam	vietnam	PROPN
easat-6653	240	23	,	,	PUNCT
easat-6653	240	24	"	"	PUNCT
easat-6653	240	25	international	international	ADJ
easat-6653	240	26	journal	journal	NOUN
easat-6653	240	27	of	of	ADP
easat-6653	240	28	financial	financial	ADJ
easat-6653	240	29	studies	study	NOUN
easat-6653	240	30	,	,	PUNCT
easat-6653	240	31	vol	vol	NOUN
easat-6653	240	32	.	.	PROPN
easat-6653	240	33	10	10	NUM
easat-6653	240	34	,	,	PUNCT
easat-6653	240	35	no	no	INTJ
easat-6653	240	36	.	.	NOUN
easat-6653	240	37	2	2	NUM
easat-6653	240	38	,	,	PUNCT
easat-6653	240	39	p.	p.	NOUN
easat-6653	240	40	37	37	NUM
easat-6653	240	41	,	,	PUNCT
easat-6653	240	42	2022	2022	NUM
easat-6653	240	43	.	.	PUNCT
easat-6653	241	1	https://doi.org/10.3390/ijfs10020037	https://doi.org/10.3390/ijfs10020037	PROPN
easat-6653	241	2	[	[	X
easat-6653	241	3	11	11	NUM
easat-6653	241	4	]	]	PUNCT
easat-6653	241	5	m.	m.	NOUN
easat-6653	241	6	j.	j.	PROPN
easat-6653	241	7	s.	s.	PROPN
easat-6653	241	8	ahmed	ahmed	PROPN
easat-6653	241	9	,	,	PUNCT
easat-6653	241	10	h.	h.	PROPN
easat-6653	241	11	reza	reza	PROPN
easat-6653	241	12	,	,	PUNCT
easat-6653	241	13	and	and	CCONJ
easat-6653	241	14	a.	a.	PROPN
easat-6653	241	15	b.	b.	PROPN
easat-6653	242	1	v.	v.	PROPN
easat-6653	242	2	mohammad	mohammad	PROPN
easat-6653	242	3	,	,	PUNCT
easat-6653	242	4	"	"	PUNCT
easat-6653	242	5	designing	design	VERB
easat-6653	242	6	an	an	DET
easat-6653	242	7	internal	internal	ADJ
easat-6653	242	8	audit	audit	NOUN
easat-6653	242	9	effectiveness	effectiveness	NOUN
easat-6653	242	10	model	model	NOUN
easat-6653	242	11	for	for	ADP
easat-6653	242	12	public	public	ADJ
easat-6653	242	13	sector	sector	NOUN
easat-6653	242	14	:	:	PUNCT
easat-6653	242	15	qualitative	qualitative	ADJ
easat-6653	242	16	and	and	CCONJ
easat-6653	242	17	quantitative	quantitative	ADJ
easat-6653	242	18	evidence	evidence	NOUN
easat-6653	242	19	from	from	ADP
easat-6653	242	20	a	a	DET
easat-6653	242	21	developing	develop	VERB
easat-6653	242	22	country	country	NOUN
easat-6653	242	23	,	,	PUNCT
easat-6653	242	24	"	"	PUNCT
easat-6653	242	25	journal	journal	NOUN
easat-6653	242	26	of	of	ADP
easat-6653	242	27	facilities	facility	NOUN
easat-6653	242	28	management	management	NOUN
easat-6653	242	29	,	,	PUNCT
easat-6653	242	30	vol	vol	NOUN
easat-6653	242	31	.	.	PROPN
easat-6653	242	32	22	22	NUM
easat-6653	242	33	,	,	PUNCT
easat-6653	242	34	no	no	INTJ
easat-6653	242	35	.	.	NOUN
easat-6653	242	36	5	5	NUM
easat-6653	242	37	,	,	PUNCT
easat-6653	242	38	pp	pp	ADJ
easat-6653	242	39	.	.	PUNCT
easat-6653	243	1	792	792	NUM
easat-6653	243	2	-	-	SYM
easat-6653	243	3	810	810	NUM
easat-6653	243	4	,	,	PUNCT
easat-6653	243	5	2024	2024	NUM
easat-6653	243	6	.	.	PUNCT
easat-6653	244	1	https://doi.org/10.1108/jfm-07-2022-0077	https://doi.org/10.1108/jfm-07-2022-0077	PROPN
easat-6653	245	1	[	[	X
easat-6653	245	2	12	12	NUM
easat-6653	245	3	]	]	PUNCT
easat-6653	245	4	m.	m.	NOUN
easat-6653	245	5	dittenhofer	dittenhofer	NOUN
easat-6653	245	6	,	,	PUNCT
easat-6653	245	7	"	"	PUNCT
easat-6653	245	8	internal	internal	ADJ
easat-6653	245	9	auditing	auditing	NOUN
easat-6653	245	10	effectiveness	effectiveness	NOUN
easat-6653	245	11	:	:	PUNCT
easat-6653	245	12	an	an	DET
easat-6653	245	13	expansion	expansion	NOUN
easat-6653	245	14	of	of	ADP
easat-6653	245	15	present	present	ADJ
easat-6653	245	16	methods	method	NOUN
easat-6653	245	17	,	,	PUNCT
easat-6653	245	18	"	"	PUNCT
easat-6653	245	19	managerial	managerial	ADJ
easat-6653	245	20	auditing	auditing	NOUN
easat-6653	245	21	journal	journal	NOUN
easat-6653	245	22	,	,	PUNCT
easat-6653	245	23	vol	vol	NOUN
easat-6653	245	24	.	.	PROPN
easat-6653	245	25	16	16	NUM
easat-6653	245	26	,	,	PUNCT
easat-6653	245	27	no	no	INTJ
easat-6653	245	28	.	.	NOUN
easat-6653	245	29	8	8	NUM
easat-6653	245	30	,	,	PUNCT
easat-6653	245	31	pp	pp	ADJ
easat-6653	245	32	.	.	PUNCT
easat-6653	246	1	443	443	NUM
easat-6653	246	2	-	-	SYM
easat-6653	246	3	450	450	NUM
easat-6653	246	4	,	,	PUNCT
easat-6653	246	5	2001	2001	NUM
easat-6653	246	6	.	.	PUNCT
easat-6653	247	1	https://doi.org/10.1108/eum0000000006064	https://doi.org/10.1108/eum0000000006064	NOUN
easat-6653	247	2	[	[	X
easat-6653	247	3	13	13	NUM
easat-6653	247	4	]	]	PUNCT
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easat-6653	247	6	,	,	PUNCT
easat-6653	247	7	"	"	PUNCT
easat-6653	247	8	the	the	DET
easat-6653	247	9	impact	impact	NOUN
easat-6653	247	10	of	of	ADP
easat-6653	247	11	internal	internal	ADJ
easat-6653	247	12	audit	audit	NOUN
easat-6653	247	13	effectiveness	effectiveness	NOUN
easat-6653	247	14	,	,	PUNCT
easat-6653	247	15	risk	risk	NOUN
easat-6653	247	16	management	management	NOUN
easat-6653	247	17	practices	practice	NOUN
easat-6653	247	18	,	,	PUNCT
easat-6653	247	19	and	and	CCONJ
easat-6653	247	20	organizational	organizational	ADJ
easat-6653	247	21	culture	culture	NOUN
easat-6653	247	22	on	on	ADP
easat-6653	247	23	financial	financial	ADJ
easat-6653	247	24	performance	performance	NOUN
easat-6653	247	25	,	,	PUNCT
easat-6653	247	26	"	"	PUNCT
easat-6653	247	27	journal	journal	NOUN
easat-6653	247	28	of	of	ADP
easat-6653	247	29	social	social	ADJ
easat-6653	247	30	science	science	NOUN
easat-6653	247	31	,	,	PUNCT
easat-6653	247	32	vol	vol	NOUN
easat-6653	247	33	.	.	PROPN
easat-6653	247	34	1	1	NUM
easat-6653	247	35	,	,	PUNCT
easat-6653	247	36	no	no	INTJ
easat-6653	247	37	.	.	NOUN
easat-6653	247	38	4	4	NUM
easat-6653	247	39	,	,	PUNCT
easat-6653	247	40	pp	pp	ADJ
easat-6653	247	41	.	.	PUNCT
easat-6653	248	1	698	698	NUM
easat-6653	248	2	-	-	SYM
easat-6653	248	3	671	671	NUM
easat-6653	248	4	,	,	PUNCT
easat-6653	248	5	2024	2024	NUM
easat-6653	248	6	.	.	PUNCT
easat-6653	249	1	http://dx.doi.org/10.59613/dye5er09	http://dx.doi.org/10.59613/dye5er09	PROPN
easat-6653	249	2	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
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easat-6653	249	4	https://doi.org/10.1016/j.heliyon.2023.e20497	https://doi.org/10.1016/j.heliyon.2023.e20497	PROPN
easat-6653	249	5	http://dx.doi.org/10.1108/02686901111161359	http://dx.doi.org/10.1108/02686901111161359	PROPN
easat-6653	249	6	https://doi.org/10.1108/02686909710173885	https://doi.org/10.1108/02686909710173885	X
easat-6653	249	7	http://dx.doi.org/10.1080/23311975.2016.1215223	http://dx.doi.org/10.1080/23311975.2016.1215223	PROPN
easat-6653	249	8	https://doi.org/10.3390/ijfs10020037	https://doi.org/10.3390/ijfs10020037	PROPN
easat-6653	249	9	https://doi.org/10.1108/jfm-07-2022-0077	https://doi.org/10.1108/jfm-07-2022-0077	PROPN
easat-6653	250	1	https://doi.org/10.1108/eum0000000006064	https://doi.org/10.1108/eum0000000006064	PROPN
easat-6653	250	2	http://dx.doi.org/10.59613/dye5er09	http://dx.doi.org/10.59613/dye5er09	PROPN
easat-6653	250	3	2802	2802	NUM
easat-6653	250	4	edelweiss	edelweiss	PROPN
easat-6653	250	5	applied	apply	VERB
easat-6653	250	6	science	science	NOUN
easat-6653	250	7	and	and	CCONJ
easat-6653	250	8	technology	technology	NOUN
easat-6653	250	9	issn	issn	PROPN
easat-6653	250	10	:	:	PUNCT
easat-6653	250	11	2576	2576	NUM
easat-6653	250	12	-	-	SYM
easat-6653	250	13	8484	8484	NUM
easat-6653	250	14	vol	vol	NOUN
easat-6653	250	15	.	.	PROPN
easat-6653	251	1	9	9	NUM
easat-6653	251	2	,	,	PUNCT
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easat-6653	251	4	.	.	NOUN
easat-6653	251	5	4	4	NUM
easat-6653	251	6	:	:	SYM
easat-6653	251	7	2794	2794	NUM
easat-6653	251	8	-	-	SYM
easat-6653	251	9	2802	2802	NUM
easat-6653	251	10	,	,	PUNCT
easat-6653	251	11	2025	2025	NUM
easat-6653	251	12	doi	doi	NOUN
easat-6653	251	13	:	:	PUNCT
easat-6653	251	14	10.55214/25768484.v9i4.6653	10.55214/25768484.v9i4.6653	NUM
easat-6653	251	15	©	©	NOUN
easat-6653	251	16	2025	2025	NUM
easat-6653	251	17	by	by	ADP
easat-6653	251	18	the	the	DET
easat-6653	251	19	authors	author	NOUN
easat-6653	251	20	;	;	PUNCT
easat-6653	251	21	licensee	licensee	PROPN
easat-6653	251	22	learning	learning	NOUN
easat-6653	251	23	gate	gate	NOUN
easat-6653	252	1	[	[	X
easat-6653	252	2	14	14	NUM
easat-6653	252	3	]	]	X
easat-6653	252	4	c.	c.	PROPN
easat-6653	252	5	s.	s.	PROPN
easat-6653	252	6	yee	yee	PROPN
easat-6653	252	7	,	,	PUNCT
easat-6653	252	8	a.	a.	NOUN
easat-6653	252	9	sujan	sujan	NOUN
easat-6653	252	10	,	,	PUNCT
easat-6653	252	11	k.	k.	PROPN
easat-6653	252	12	james	james	PROPN
easat-6653	252	13	,	,	PUNCT
easat-6653	252	14	and	and	CCONJ
easat-6653	252	15	j.	j.	PROPN
easat-6653	252	16	k.	k.	PROPN
easat-6653	252	17	leung	leung	PROPN
easat-6653	252	18	,	,	PUNCT
easat-6653	252	19	"	"	PUNCT
easat-6653	252	20	perceptions	perception	NOUN
easat-6653	252	21	of	of	ADP
easat-6653	252	22	singaporean	singaporean	ADJ
easat-6653	252	23	internal	internal	ADJ
easat-6653	252	24	audit	audit	NOUN
easat-6653	252	25	customers	customer	NOUN
easat-6653	252	26	regarding	regard	VERB
easat-6653	252	27	the	the	DET
easat-6653	252	28	role	role	NOUN
easat-6653	252	29	and	and	CCONJ
easat-6653	252	30	effectiveness	effectiveness	NOUN
easat-6653	252	31	of	of	ADP
easat-6653	252	32	internal	internal	ADJ
easat-6653	252	33	audit	audit	NOUN
easat-6653	252	34	,	,	PUNCT
easat-6653	252	35	"	"	PUNCT
easat-6653	252	36	asian	asian	ADJ
easat-6653	252	37	journal	journal	NOUN
easat-6653	252	38	of	of	ADP
easat-6653	252	39	business	business	NOUN
easat-6653	252	40	and	and	CCONJ
easat-6653	252	41	accounting	accounting	NOUN
easat-6653	252	42	,	,	PUNCT
easat-6653	252	43	vol	vol	NOUN
easat-6653	252	44	.	.	PROPN
easat-6653	252	45	1	1	NUM
easat-6653	252	46	,	,	PUNCT
easat-6653	252	47	no	no	INTJ
easat-6653	252	48	.	.	NOUN
easat-6653	252	49	2	2	NUM
easat-6653	252	50	,	,	PUNCT
easat-6653	252	51	pp	pp	ADJ
easat-6653	252	52	.	.	PUNCT
easat-6653	253	1	147	147	NUM
easat-6653	253	2	-	-	SYM
easat-6653	253	3	174	174	NUM
easat-6653	253	4	,	,	PUNCT
easat-6653	253	5	2008	2008	NUM
easat-6653	253	6	.	.	PUNCT
easat-6653	254	1	https://doi.org/10.22452/ajba.vol1no2.6	https://doi.org/10.22452/ajba.vol1no2.6	PRON
easat-6653	255	1	[	[	X
easat-6653	255	2	15	15	NUM
easat-6653	255	3	]	]	PUNCT
easat-6653	255	4	a.	a.	NOUN
easat-6653	255	5	a.	a.	PROPN
easat-6653	255	6	al	al	PROPN
easat-6653	255	7	-	-	PUNCT
easat-6653	255	8	twaijry	twaijry	PROPN
easat-6653	255	9	,	,	PUNCT
easat-6653	255	10	j.	j.	PROPN
easat-6653	255	11	a.	a.	PROPN
easat-6653	255	12	brierley	brierley	PROPN
easat-6653	255	13	,	,	PUNCT
easat-6653	255	14	and	and	CCONJ
easat-6653	255	15	d.	d.	PROPN
easat-6653	255	16	r.	r.	PROPN
easat-6653	255	17	gwilliam	gwilliam	PROPN
easat-6653	255	18	,	,	PUNCT
easat-6653	255	19	"	"	PUNCT
easat-6653	255	20	the	the	DET
easat-6653	255	21	development	development	NOUN
easat-6653	255	22	of	of	ADP
easat-6653	255	23	internal	internal	ADJ
easat-6653	255	24	audit	audit	NOUN
easat-6653	255	25	in	in	ADP
easat-6653	255	26	saudi	saudi	PROPN
easat-6653	255	27	arabia	arabia	PROPN
easat-6653	255	28	:	:	PUNCT
easat-6653	255	29	an	an	DET
easat-6653	255	30	institutional	institutional	ADJ
easat-6653	255	31	theory	theory	NOUN
easat-6653	255	32	perspective	perspective	NOUN
easat-6653	255	33	,	,	PUNCT
easat-6653	255	34	"	"	PUNCT
easat-6653	255	35	critical	critical	ADJ
easat-6653	255	36	perspectives	perspective	NOUN
easat-6653	255	37	on	on	ADP
easat-6653	255	38	accounting	accounting	NOUN
easat-6653	255	39	,	,	PUNCT
easat-6653	255	40	vol	vol	NOUN
easat-6653	255	41	.	.	PROPN
easat-6653	255	42	14	14	NUM
easat-6653	255	43	,	,	PUNCT
easat-6653	255	44	no	no	INTJ
easat-6653	255	45	.	.	NOUN
easat-6653	255	46	5	5	NUM
easat-6653	255	47	,	,	PUNCT
easat-6653	255	48	pp	pp	ADJ
easat-6653	255	49	.	.	PUNCT
easat-6653	256	1	507	507	NUM
easat-6653	256	2	-	-	SYM
easat-6653	256	3	531	531	NUM
easat-6653	256	4	,	,	PUNCT
easat-6653	256	5	2003	2003	NUM
easat-6653	256	6	.	.	PUNCT
easat-6653	257	1	https://doi.org/10.1016/s1045-2354(02)00158-2	https://doi.org/10.1016/s1045-2354(02)00158-2	VERB
easat-6653	258	1	[	[	X
easat-6653	258	2	16	16	NUM
easat-6653	258	3	]	]	PUNCT
easat-6653	258	4	r.	r.	PROPN
easat-6653	258	5	tamošiūnienė	tamošiūnienė	PROPN
easat-6653	258	6	and	and	CCONJ
easat-6653	258	7	o.	o.	PROPN
easat-6653	258	8	savčuk	savčuk	PROPN
easat-6653	258	9	,	,	PUNCT
easat-6653	258	10	"	"	PUNCT
easat-6653	258	11	internal	internal	ADJ
easat-6653	258	12	audit	audit	NOUN
easat-6653	258	13	subordination	subordination	NOUN
easat-6653	258	14	principles	principle	NOUN
easat-6653	258	15	for	for	ADP
easat-6653	258	16	lithuanian	lithuanian	ADJ
easat-6653	258	17	companies	company	NOUN
easat-6653	258	18	,	,	PUNCT
easat-6653	258	19	"	"	PUNCT
easat-6653	258	20	engineering	engineering	NOUN
easat-6653	258	21	economics	economic	NOUN
easat-6653	258	22	,	,	PUNCT
easat-6653	258	23	vol	vol	NOUN
easat-6653	258	24	.	.	PROPN
easat-6653	259	1	55	55	NUM
easat-6653	259	2	,	,	PUNCT
easat-6653	259	3	no	no	INTJ
easat-6653	259	4	.	.	NOUN
easat-6653	259	5	5	5	NUM
easat-6653	259	6	,	,	PUNCT
easat-6653	259	7	pp	pp	ADJ
easat-6653	259	8	.	.	PUNCT
easat-6653	260	1	37	37	NUM
easat-6653	260	2	-	-	SYM
easat-6653	260	3	43	43	NUM
easat-6653	260	4	,	,	PUNCT
easat-6653	260	5	2007	2007	NUM
easat-6653	260	6	.	.	PUNCT
easat-6653	261	1	https://doi.org/10.5755/j01.ee.5.55.2007	https://doi.org/10.5755/j01.ee.5.55.2007	VERB
easat-6653	261	2	[	[	X
easat-6653	261	3	17	17	NUM
easat-6653	261	4	]	]	X
easat-6653	261	5	d.	d.	PROPN
easat-6653	261	6	a.	a.	PROPN
easat-6653	261	7	simunic	simunic	PROPN
easat-6653	261	8	,	,	PUNCT
easat-6653	261	9	"	"	PUNCT
easat-6653	261	10	auditing	auditing	NOUN
easat-6653	261	11	,	,	PUNCT
easat-6653	261	12	consulting	consulting	NOUN
easat-6653	261	13	,	,	PUNCT
easat-6653	261	14	and	and	CCONJ
easat-6653	261	15	auditor	auditor	NOUN
easat-6653	261	16	independence	independence	NOUN
easat-6653	261	17	,	,	PUNCT
easat-6653	261	18	"	"	PUNCT
easat-6653	261	19	journal	journal	NOUN
easat-6653	261	20	of	of	ADP
easat-6653	261	21	accounting	accounting	NOUN
easat-6653	261	22	research	research	NOUN
easat-6653	261	23	,	,	PUNCT
easat-6653	261	24	vol	vol	NOUN
easat-6653	261	25	.	.	PROPN
easat-6653	261	26	22	22	NUM
easat-6653	261	27	,	,	PUNCT
easat-6653	261	28	pp	pp	ADJ
easat-6653	261	29	.	.	PUNCT
easat-6653	262	1	679	679	NUM
easat-6653	262	2	-	-	SYM
easat-6653	262	3	702	702	NUM
easat-6653	262	4	,	,	PUNCT
easat-6653	262	5	1984	1984	NUM
easat-6653	262	6	.	.	PUNCT
easat-6653	263	1	https://doi.org/10.2307/2490671	https://doi.org/10.2307/2490671	PUNCT
easat-6653	264	1	[	[	X
easat-6653	264	2	18	18	NUM
easat-6653	264	3	]	]	X
easat-6653	264	4	l.	l.	PROPN
easat-6653	264	5	b.	b.	PROPN
easat-6653	264	6	sawyer	sawyer	PROPN
easat-6653	264	7	,	,	PUNCT
easat-6653	264	8	"	"	PUNCT
easat-6653	264	9	an	an	DET
easat-6653	264	10	internal	internal	ADJ
easat-6653	264	11	audit	audit	NOUN
easat-6653	264	12	philosophy	philosophy	NOUN
easat-6653	264	13	,	,	PUNCT
easat-6653	264	14	"	"	PUNCT
easat-6653	264	15	internal	internal	ADJ
easat-6653	264	16	auditor	auditor	NOUN
easat-6653	264	17	,	,	PUNCT
easat-6653	264	18	vol	vol	NOUN
easat-6653	264	19	.	.	PROPN
easat-6653	264	20	52	52	NUM
easat-6653	264	21	,	,	PUNCT
easat-6653	264	22	no	no	INTJ
easat-6653	264	23	.	.	NOUN
easat-6653	264	24	4	4	NUM
easat-6653	264	25	,	,	PUNCT
easat-6653	264	26	pp	pp	ADJ
easat-6653	264	27	.	.	PUNCT
easat-6653	265	1	46	46	NUM
easat-6653	265	2	-	-	SYM
easat-6653	265	3	56	56	NUM
easat-6653	265	4	,	,	PUNCT
easat-6653	265	5	1995	1995	NUM
easat-6653	265	6	.	.	PUNCT
easat-6653	266	1	[	[	X
easat-6653	266	2	19	19	NUM
easat-6653	266	3	]	]	X
easat-6653	266	4	w.	w.	PROPN
easat-6653	266	5	r.	r.	PROPN
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easat-6653	266	7	jr	jr	PROPN
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easat-6653	266	9	"	"	PUNCT
easat-6653	266	10	research	research	NOUN
easat-6653	266	11	opportunities	opportunity	NOUN
easat-6653	266	12	in	in	ADP
easat-6653	266	13	internal	internal	ADJ
easat-6653	266	14	control	control	NOUN
easat-6653	266	15	quality	quality	NOUN
easat-6653	266	16	and	and	CCONJ
easat-6653	266	17	quality	quality	NOUN
easat-6653	266	18	assurance	assurance	NOUN
easat-6653	266	19	,	,	PUNCT
easat-6653	266	20	"	"	PUNCT
easat-6653	266	21	auditing	auditing	NOUN
easat-6653	266	22	,	,	PUNCT
easat-6653	266	23	vol	vol	NOUN
easat-6653	266	24	.	.	PROPN
easat-6653	266	25	19	19	NUM
easat-6653	266	26	,	,	PUNCT
easat-6653	266	27	pp	pp	ADJ
easat-6653	266	28	.	.	NOUN
easat-6653	266	29	8390	8390	NUM
easat-6653	266	30	,	,	PUNCT
easat-6653	266	31	2000	2000	NUM
easat-6653	266	32	.	.	PUNCT
easat-6653	267	1	https://doi.org/10.2308/aud.2000.19.s-1.83	https://doi.org/10.2308/aud.2000.19.s-1.83	PROPN
easat-6653	267	2	[	[	X
easat-6653	267	3	20	20	NUM
easat-6653	267	4	]	]	X
easat-6653	267	5	h.	h.	PROPN
easat-6653	267	6	alqudah	alqudah	PROPN
easat-6653	267	7	,	,	PUNCT
easat-6653	267	8	a.	a.	PROPN
easat-6653	267	9	lutfi	lutfi	PROPN
easat-6653	267	10	,	,	PUNCT
easat-6653	267	11	m.	m.	NOUN
easat-6653	267	12	z.	z.	PROPN
easat-6653	267	13	al	al	PROPN
easat-6653	267	14	qudah	qudah	PROPN
easat-6653	267	15	,	,	PUNCT
easat-6653	267	16	a.	a.	PROPN
easat-6653	267	17	f.	f.	PROPN
easat-6653	267	18	alshira'h	alshira'h	PROPN
easat-6653	267	19	,	,	PUNCT
easat-6653	267	20	m.	m.	NOUN
easat-6653	267	21	a.	a.	PROPN
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easat-6653	267	23	,	,	PUNCT
easat-6653	267	24	and	and	CCONJ
easat-6653	267	25	m.	m.	NOUN
easat-6653	267	26	alrawad	alrawad	NOUN
easat-6653	267	27	,	,	PUNCT
easat-6653	267	28	"	"	PUNCT
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easat-6653	267	32	empowering	empower	VERB
easat-6653	267	33	internal	internal	ADJ
easat-6653	267	34	auditors	auditor	NOUN
easat-6653	267	35	on	on	ADP
easat-6653	267	36	the	the	DET
easat-6653	267	37	quality	quality	NOUN
easat-6653	267	38	of	of	ADP
easat-6653	267	39	electronic	electronic	ADJ
easat-6653	267	40	internal	internal	ADJ
easat-6653	267	41	audits	audit	NOUN
easat-6653	267	42	:	:	PUNCT
easat-6653	267	43	a	a	DET
easat-6653	267	44	case	case	NOUN
easat-6653	267	45	of	of	ADP
easat-6653	267	46	jordanian	jordanian	ADJ
easat-6653	267	47	listed	list	VERB
easat-6653	267	48	services	service	NOUN
easat-6653	267	49	companies	company	NOUN
easat-6653	267	50	,	,	PUNCT
easat-6653	267	51	"	"	PUNCT
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easat-6653	268	2	,	,	PUNCT
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easat-6653	268	4	.	.	NOUN
easat-6653	268	5	2	2	NUM
easat-6653	268	6	,	,	PUNCT
easat-6653	268	7	p.	p.	NOUN
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easat-6653	268	9	,	,	PUNCT
easat-6653	268	10	2023	2023	NUM
easat-6653	268	11	.	.	PUNCT
easat-6653	269	1	http://dx.doi.org/10.1016/j.jjimei.2023.100183	http://dx.doi.org/10.1016/j.jjimei.2023.100183	NUM
easat-6653	270	1	[	[	X
easat-6653	270	2	21	21	NUM
easat-6653	270	3	]	]	X
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easat-6653	270	5	standard	standard	NOUN
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easat-6653	270	7	the	the	DET
easat-6653	270	8	professional	professional	ADJ
easat-6653	270	9	practice	practice	NOUN
easat-6653	270	10	of	of	ADP
easat-6653	270	11	internal	internal	ADJ
easat-6653	270	12	auditing	auditing	NOUN
easat-6653	270	13	(	(	PUNCT
easat-6653	270	14	isppia	isppia	PROPN
easat-6653	270	15	)	)	PUNCT
easat-6653	270	16	,	,	PUNCT
easat-6653	270	17	"	"	PUNCT
easat-6653	270	18	international	international	ADJ
easat-6653	270	19	professional	professional	ADJ
easat-6653	270	20	practices	practice	NOUN
easat-6653	270	21	framework	framework	NOUN
easat-6653	270	22	(	(	PUNCT
easat-6653	270	23	ippf	ippf	PROPN
easat-6653	270	24	)	)	PUNCT
easat-6653	270	25	.	.	PUNCT
easat-6653	271	1	florida	florida	PROPN
easat-6653	271	2	,	,	PUNCT
easat-6653	271	3	u.s.a	u.s.a	PROPN
easat-6653	271	4	,	,	PUNCT
easat-6653	271	5	"	"	PUNCT
easat-6653	271	6	retrieved	retrieve	VERB
easat-6653	271	7	:	:	PUNCT
easat-6653	271	8	https://charterediia.org/content-hub/standards-andcodes/international-professional-practices-framework-ippf/	https://charterediia.org/content-hub/standards-andcodes/international-professional-practices-framework-ippf/	NUM
easat-6653	271	9	,	,	PUNCT
easat-6653	271	10	2025	2025	NUM
easat-6653	271	11	.	.	PUNCT
easat-6653	272	1	[	[	X
easat-6653	272	2	22	22	NUM
easat-6653	272	3	]	]	PUNCT
easat-6653	272	4	a.	a.	NOUN
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easat-6653	272	6	and	and	CCONJ
easat-6653	272	7	d.	d.	PROPN
easat-6653	272	8	gwilliam	gwilliam	PROPN
easat-6653	272	9	,	,	PUNCT
easat-6653	272	10	"	"	PUNCT
easat-6653	272	11	factors	factor	NOUN
easat-6653	272	12	affecting	affect	VERB
easat-6653	272	13	the	the	DET
easat-6653	272	14	internal	internal	ADJ
easat-6653	272	15	audit	audit	NOUN
easat-6653	272	16	effectiveness	effectiveness	NOUN
easat-6653	272	17	:	:	PUNCT
easat-6653	272	18	a	a	DET
easat-6653	272	19	survey	survey	NOUN
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easat-6653	272	21	the	the	DET
easat-6653	272	22	saudi	saudi	ADJ
easat-6653	272	23	public	public	ADJ
easat-6653	272	24	sector	sector	NOUN
easat-6653	272	25	,	,	PUNCT
easat-6653	272	26	"	"	PUNCT
easat-6653	272	27	journal	journal	NOUN
easat-6653	272	28	of	of	ADP
easat-6653	272	29	international	international	ADJ
easat-6653	272	30	accounting	accounting	NOUN
easat-6653	272	31	,	,	PUNCT
easat-6653	272	32	auditing	auditing	NOUN
easat-6653	272	33	and	and	CCONJ
easat-6653	272	34	taxation	taxation	NOUN
easat-6653	272	35	,	,	PUNCT
easat-6653	272	36	vol	vol	NOUN
easat-6653	272	37	.	.	PROPN
easat-6653	272	38	23	23	NUM
easat-6653	272	39	,	,	PUNCT
easat-6653	272	40	no	no	INTJ
easat-6653	272	41	.	.	NOUN
easat-6653	272	42	2	2	NUM
easat-6653	272	43	,	,	PUNCT
easat-6653	272	44	pp	pp	ADJ
easat-6653	272	45	.	.	PUNCT
easat-6653	273	1	74	74	NUM
easat-6653	273	2	-	-	SYM
easat-6653	273	3	86	86	NUM
easat-6653	273	4	,	,	PUNCT
easat-6653	273	5	2014	2014	NUM
easat-6653	273	6	.	.	PUNCT
easat-6653	274	1	https://doi.org/10.1016/j.intaccaudtax.2014.06.001	https://doi.org/10.1016/j.intaccaudtax.2014.06.001	NOUN
easat-6653	275	1	[	[	X
easat-6653	275	2	23	23	NUM
easat-6653	275	3	]	]	X
easat-6653	275	4	n.	n.	PROPN
easat-6653	275	5	ahmad	ahmad	PROPN
easat-6653	275	6	,	,	PUNCT
easat-6653	275	7	r.	r.	PROPN
easat-6653	275	8	othman	othman	PROPN
easat-6653	275	9	,	,	PUNCT
easat-6653	275	10	r.	r.	PROPN
easat-6653	275	11	othman	othman	PROPN
easat-6653	275	12	,	,	PUNCT
easat-6653	275	13	and	and	CCONJ
easat-6653	275	14	k.	k.	PROPN
easat-6653	275	15	jusoff	jusoff	PROPN
easat-6653	275	16	,	,	PUNCT
easat-6653	275	17	"	"	PUNCT
easat-6653	275	18	the	the	DET
easat-6653	275	19	effectiveness	effectiveness	NOUN
easat-6653	275	20	of	of	ADP
easat-6653	275	21	internal	internal	ADJ
easat-6653	275	22	audit	audit	NOUN
easat-6653	275	23	in	in	ADP
easat-6653	275	24	malaysian	malaysian	ADJ
easat-6653	275	25	public	public	ADJ
easat-6653	275	26	sector	sector	NOUN
easat-6653	275	27	,	,	PUNCT
easat-6653	275	28	"	"	PUNCT
easat-6653	275	29	journal	journal	NOUN
easat-6653	275	30	of	of	ADP
easat-6653	275	31	modern	modern	ADJ
easat-6653	275	32	accounting	accounting	NOUN
easat-6653	275	33	and	and	CCONJ
easat-6653	275	34	auditing	auditing	NOUN
easat-6653	275	35	,	,	PUNCT
easat-6653	275	36	vol	vol	NOUN
easat-6653	275	37	.	.	PROPN
easat-6653	275	38	5	5	NUM
easat-6653	275	39	,	,	PUNCT
easat-6653	275	40	no	no	INTJ
easat-6653	275	41	.	.	NOUN
easat-6653	275	42	9	9	NUM
easat-6653	275	43	,	,	PUNCT
easat-6653	275	44	pp	pp	ADJ
easat-6653	275	45	.	.	PUNCT
easat-6653	276	1	53	53	NUM
easat-6653	276	2	-	-	SYM
easat-6653	276	3	62	62	NUM
easat-6653	276	4	,	,	PUNCT
easat-6653	276	5	2009	2009	NUM
easat-6653	276	6	.	.	PUNCT
easat-6653	277	1	[	[	X
easat-6653	277	2	24	24	NUM
easat-6653	277	3	]	]	PUNCT
easat-6653	277	4	m.	m.	NOUN
easat-6653	277	5	al	al	PROPN
easat-6653	277	6	-	-	PUNCT
easat-6653	277	7	akra	akra	PROPN
easat-6653	277	8	,	,	PUNCT
easat-6653	277	9	w.	w.	PROPN
easat-6653	277	10	abdel	abdel	PROPN
easat-6653	277	11	-	-	PUNCT
easat-6653	277	12	qader	qader	NOUN
easat-6653	277	13	,	,	PUNCT
easat-6653	277	14	and	and	CCONJ
easat-6653	277	15	m.	m.	NOUN
easat-6653	277	16	billah	billah	PROPN
easat-6653	277	17	,	,	PUNCT
easat-6653	277	18	"	"	PUNCT
easat-6653	277	19	internal	internal	ADJ
easat-6653	277	20	auditing	auditing	NOUN
easat-6653	277	21	in	in	ADP
easat-6653	277	22	the	the	DET
easat-6653	277	23	middle	middle	PROPN
easat-6653	277	24	east	east	PROPN
easat-6653	277	25	and	and	CCONJ
easat-6653	277	26	north	north	PROPN
easat-6653	277	27	africa	africa	PROPN
easat-6653	277	28	:	:	PUNCT
easat-6653	277	29	a	a	DET
easat-6653	277	30	literature	literature	NOUN
easat-6653	277	31	review	review	NOUN
easat-6653	277	32	,	,	PUNCT
easat-6653	277	33	"	"	PUNCT
easat-6653	277	34	journal	journal	NOUN
easat-6653	277	35	of	of	ADP
easat-6653	277	36	international	international	ADJ
easat-6653	277	37	accounting	accounting	NOUN
easat-6653	277	38	,	,	PUNCT
easat-6653	277	39	auditing	auditing	NOUN
easat-6653	277	40	and	and	CCONJ
easat-6653	277	41	taxation	taxation	NOUN
easat-6653	277	42	,	,	PUNCT
easat-6653	277	43	vol	vol	NOUN
easat-6653	277	44	.	.	PROPN
easat-6653	277	45	26	26	NUM
easat-6653	277	46	,	,	PUNCT
easat-6653	277	47	pp	pp	ADJ
easat-6653	277	48	.	.	PUNCT
easat-6653	278	1	13	13	NUM
easat-6653	278	2	-	-	SYM
easat-6653	278	3	27	27	NUM
easat-6653	278	4	,	,	PUNCT
easat-6653	278	5	2016	2016	NUM
easat-6653	278	6	.	.	PUNCT
easat-6653	279	1	https://doi.org/10.1016/j.intaccaudtax.2016.02.004	https://doi.org/10.1016/j.intaccaudtax.2016.02.004	PROPN
easat-6653	280	1	[	[	X
easat-6653	280	2	25	25	NUM
easat-6653	280	3	]	]	PUNCT
easat-6653	280	4	a.	a.	NOUN
easat-6653	280	5	c.	c.	PROPN
easat-6653	280	6	mustika	mustika	PROPN
easat-6653	280	7	,	,	PUNCT
easat-6653	280	8	"	"	PUNCT
easat-6653	280	9	factors	factor	NOUN
easat-6653	280	10	affecting	affect	VERB
easat-6653	280	11	the	the	DET
easat-6653	280	12	internal	internal	ADJ
easat-6653	280	13	audit	audit	NOUN
easat-6653	280	14	effectiveness	effectiveness	NOUN
easat-6653	280	15	,	,	PUNCT
easat-6653	280	16	"	"	PUNCT
easat-6653	280	17	jurnal	jurnal	PROPN
easat-6653	280	18	akuntansi	akuntansi	PROPN
easat-6653	280	19	dan	dan	PROPN
easat-6653	280	20	auditing	auditing	PROPN
easat-6653	280	21	,	,	PUNCT
easat-6653	280	22	vol	vol	NOUN
easat-6653	280	23	.	.	PROPN
easat-6653	280	24	12	12	NUM
easat-6653	280	25	,	,	PUNCT
easat-6653	280	26	no	no	INTJ
easat-6653	280	27	.	.	NOUN
easat-6653	280	28	2	2	NUM
easat-6653	280	29	,	,	PUNCT
easat-6653	280	30	pp	pp	ADJ
easat-6653	280	31	.	.	PUNCT
easat-6653	280	32	89109	89109	NUM
easat-6653	280	33	,	,	PUNCT
easat-6653	280	34	2015	2015	NUM
easat-6653	280	35	.	.	PUNCT
easat-6653	281	1	https://doi.org/10.14710/jaa.12.2.89-109	https://doi.org/10.14710/jaa.12.2.89-109	VERB
easat-6653	282	1	[	[	X
easat-6653	282	2	26	26	NUM
easat-6653	282	3	]	]	PUNCT
easat-6653	282	4	t.	t.	PROPN
easat-6653	282	5	n.	n.	PROPN
easat-6653	282	6	kimotho	kimotho	PROPN
easat-6653	282	7	,	,	PUNCT
easat-6653	282	8	"	"	PUNCT
easat-6653	282	9	factors	factor	NOUN
easat-6653	282	10	affecting	affect	VERB
easat-6653	282	11	internal	internal	ADJ
easat-6653	282	12	audit	audit	NOUN
easat-6653	282	13	independence	independence	NOUN
easat-6653	282	14	:	:	PUNCT
easat-6653	282	15	a	a	DET
easat-6653	282	16	case	case	NOUN
easat-6653	282	17	study	study	NOUN
easat-6653	282	18	of	of	ADP
easat-6653	282	19	technical	technical	PROPN
easat-6653	282	20	university	university	PROPN
easat-6653	282	21	of	of	ADP
easat-6653	282	22	mombasa	mombasa	PROPN
easat-6653	282	23	,	,	PUNCT
easat-6653	282	24	"	"	PUNCT
easat-6653	282	25	european	european	ADJ
easat-6653	282	26	journal	journal	PROPN
easat-6653	282	27	of	of	ADP
easat-6653	282	28	business	business	NOUN
easat-6653	282	29	and	and	CCONJ
easat-6653	282	30	management	management	NOUN
easat-6653	282	31	,	,	PUNCT
easat-6653	282	32	vol	vol	NOUN
easat-6653	282	33	.	.	PROPN
easat-6653	282	34	6	6	NUM
easat-6653	282	35	,	,	PUNCT
easat-6653	282	36	no	no	INTJ
easat-6653	282	37	.	.	NOUN
easat-6653	282	38	6	6	NUM
easat-6653	282	39	,	,	PUNCT
easat-6653	282	40	pp	pp	ADJ
easat-6653	282	41	.	.	PUNCT
easat-6653	283	1	145	145	NUM
easat-6653	283	2	-	-	SYM
easat-6653	283	3	154	154	NUM
easat-6653	283	4	,	,	PUNCT
easat-6653	283	5	2014	2014	NUM
easat-6653	283	6	.	.	PUNCT
easat-6653	284	1	[	[	X
easat-6653	284	2	27	27	NUM
easat-6653	284	3	]	]	X
easat-6653	284	4	n.	n.	PROPN
easat-6653	284	5	hellman	hellman	PROPN
easat-6653	284	6	,	,	PUNCT
easat-6653	284	7	"	"	PUNCT
easat-6653	284	8	chief	chief	ADJ
easat-6653	284	9	financial	financial	ADJ
easat-6653	284	10	officer	officer	NOUN
easat-6653	284	11	influence	influence	NOUN
easat-6653	284	12	on	on	ADP
easat-6653	284	13	audit	audit	NOUN
easat-6653	284	14	planning	planning	NOUN
easat-6653	284	15	,	,	PUNCT
easat-6653	284	16	"	"	PUNCT
easat-6653	284	17	international	international	ADJ
easat-6653	284	18	journal	journal	NOUN
easat-6653	284	19	of	of	ADP
easat-6653	284	20	auditing	auditing	NOUN
easat-6653	284	21	,	,	PUNCT
easat-6653	284	22	vol	vol	NOUN
easat-6653	284	23	.	.	PROPN
easat-6653	284	24	15	15	NUM
easat-6653	284	25	,	,	PUNCT
easat-6653	284	26	no	no	INTJ
easat-6653	284	27	.	.	NOUN
easat-6653	284	28	3	3	NUM
easat-6653	284	29	,	,	PUNCT
easat-6653	284	30	pp	pp	ADJ
easat-6653	284	31	.	.	PUNCT
easat-6653	285	1	247	247	NUM
easat-6653	285	2	-	-	SYM
easat-6653	285	3	274	274	NUM
easat-6653	285	4	,	,	PUNCT
easat-6653	285	5	2011	2011	NUM
easat-6653	285	6	.	.	PUNCT
easat-6653	286	1	https://doi.org/10.1111/j.1099-1123.2011.00433.x	https://doi.org/10.1111/j.1099-1123.2011.00433.x	PROPN
easat-6653	287	1	[	[	X
easat-6653	287	2	28	28	NUM
easat-6653	287	3	]	]	X
easat-6653	287	4	a.	a.	PROPN
easat-6653	287	5	s.	s.	PROPN
easat-6653	287	6	sakour	sakour	PROPN
easat-6653	287	7	and	and	CCONJ
easat-6653	287	8	n.	n.	PROPN
easat-6653	287	9	h.	h.	PROPN
easat-6653	287	10	b.	b.	PROPN
easat-6653	287	11	laila	laila	PROPN
easat-6653	287	12	,	,	PUNCT
easat-6653	287	13	"	"	PUNCT
easat-6653	287	14	internal	internal	ADJ
easat-6653	287	15	audit	audit	NOUN
easat-6653	287	16	effectiveness	effectiveness	NOUN
easat-6653	287	17	in	in	ADP
easat-6653	287	18	libyan	libyan	ADJ
easat-6653	287	19	public	public	ADJ
easat-6653	287	20	enterprises	enterprise	NOUN
easat-6653	287	21	:	:	PUNCT
easat-6653	287	22	an	an	DET
easat-6653	287	23	approach	approach	NOUN
easat-6653	287	24	to	to	ADP
easat-6653	287	25	the	the	DET
easat-6653	287	26	development	development	NOUN
easat-6653	287	27	of	of	ADP
easat-6653	287	28	a	a	DET
easat-6653	287	29	theoretical	theoretical	ADJ
easat-6653	287	30	framework	framework	NOUN
easat-6653	287	31	.	.	PUNCT
easat-6653	288	1	,	,	PUNCT
easat-6653	288	2	"	"	PUNCT
easat-6653	288	3	global	global	ADJ
easat-6653	288	4	business	business	PROPN
easat-6653	288	5	&	&	CCONJ
easat-6653	288	6	management	management	PROPN
easat-6653	288	7	research	research	NOUN
easat-6653	288	8	,	,	PUNCT
easat-6653	288	9	vol	vol	NOUN
easat-6653	288	10	.	.	PROPN
easat-6653	288	11	7	7	NUM
easat-6653	288	12	,	,	PUNCT
easat-6653	288	13	no	no	INTJ
easat-6653	288	14	.	.	NOUN
easat-6653	288	15	2	2	NUM
easat-6653	288	16	,	,	PUNCT
easat-6653	288	17	pp	pp	ADJ
easat-6653	288	18	.	.	PUNCT
easat-6653	288	19	12–18	12–18	NUM
easat-6653	288	20	,	,	PUNCT
easat-6653	288	21	2015	2015	NUM
easat-6653	288	22	.	.	PUNCT
easat-6653	289	1	[	[	X
easat-6653	289	2	29	29	NUM
easat-6653	289	3	]	]	X
easat-6653	289	4	basel	basel	PROPN
easat-6653	289	5	committee	committee	PROPN
easat-6653	289	6	on	on	ADP
easat-6653	289	7	banking	banking	NOUN
easat-6653	289	8	supervision	supervision	NOUN
easat-6653	289	9	,	,	PUNCT
easat-6653	289	10	the	the	DET
easat-6653	289	11	internal	internal	ADJ
easat-6653	289	12	audit	audit	NOUN
easat-6653	289	13	function	function	NOUN
easat-6653	289	14	in	in	ADP
easat-6653	289	15	banks	bank	NOUN
easat-6653	289	16	.	.	PUNCT
easat-6653	290	1	basel	basel	PROPN
easat-6653	290	2	:	:	PUNCT
easat-6653	290	3	bank	bank	PROPN
easat-6653	290	4	for	for	ADP
easat-6653	290	5	international	international	ADJ
easat-6653	290	6	settlements	settlement	NOUN
easat-6653	290	7	,	,	PUNCT
easat-6653	290	8	2012	2012	NUM
easat-6653	290	9	.	.	PUNCT
easat-6653	291	1	[	[	X
easat-6653	291	2	30	30	NUM
easat-6653	291	3	]	]	X
easat-6653	291	4	b.	b.	PROPN
easat-6653	291	5	l.	l.	PROPN
easat-6653	291	6	aluvala	aluvala	PROPN
easat-6653	291	7	,	,	PUNCT
easat-6653	291	8	"	"	PUNCT
easat-6653	291	9	internal	internal	ADJ
easat-6653	291	10	audit	audit	NOUN
easat-6653	291	11	independence	independence	NOUN
easat-6653	291	12	and	and	CCONJ
easat-6653	291	13	internal	internal	ADJ
easat-6653	291	14	audit	audit	NOUN
easat-6653	291	15	effectiveness	effectiveness	NOUN
easat-6653	291	16	in	in	ADP
easat-6653	291	17	public	public	ADJ
easat-6653	291	18	technical	technical	ADJ
easat-6653	291	19	and	and	CCONJ
easat-6653	291	20	vocational	vocational	ADJ
easat-6653	291	21	education	education	NOUN
easat-6653	291	22	and	and	CCONJ
easat-6653	291	23	training	training	NOUN
easat-6653	291	24	institutions	institution	NOUN
easat-6653	291	25	in	in	ADP
easat-6653	291	26	western	western	ADJ
easat-6653	291	27	region	region	NOUN
easat-6653	291	28	,	,	PUNCT
easat-6653	291	29	kenya	kenya	PROPN
easat-6653	291	30	,	,	PUNCT
easat-6653	291	31	"	"	PUNCT
easat-6653	291	32	a	a	DET
easat-6653	291	33	thesis	thesis	NOUN
easat-6653	291	34	submitted	submit	VERB
easat-6653	291	35	in	in	ADP
easat-6653	291	36	partial	partial	ADJ
easat-6653	291	37	fulfilment	fulfilment	NOUN
easat-6653	291	38	of	of	ADP
easat-6653	291	39	the	the	DET
easat-6653	291	40	requirements	requirement	NOUN
easat-6653	291	41	for	for	ADP
easat-6653	291	42	the	the	DET
easat-6653	291	43	award	award	NOUN
easat-6653	291	44	of	of	ADP
easat-6653	291	45	degree	degree	NOUN
easat-6653	291	46	of	of	ADP
easat-6653	291	47	master	master	NOUN
easat-6653	291	48	in	in	ADP
easat-6653	291	49	business	business	PROPN
easat-6653	291	50	administration	administration	PROPN
easat-6653	291	51	(	(	PUNCT
easat-6653	291	52	accounting	accounting	NOUN
easat-6653	291	53	option	option	NOUN
easat-6653	291	54	)	)	PUNCT
easat-6653	291	55	of	of	ADP
easat-6653	291	56	masinde	masinde	VERB
easat-6653	291	57	muliro	muliro	PROPN
easat-6653	291	58	,	,	PUNCT
easat-6653	291	59	university	university	NOUN
easat-6653	291	60	of	of	ADP
easat-6653	291	61	science	science	NOUN
easat-6653	291	62	and	and	CCONJ
easat-6653	291	63	technology	technology	NOUN
easat-6653	291	64	,	,	PUNCT
easat-6653	291	65	2024	2024	NUM
easat-6653	291	66	.	.	PUNCT
easat-6653	292	1	[	[	X
easat-6653	292	2	31	31	NUM
easat-6653	292	3	]	]	PUNCT
easat-6653	292	4	t.	t.	PROPN
easat-6653	292	5	b.	b.	PROPN
easat-6653	292	6	lawrence	lawrence	PROPN
easat-6653	292	7	,	,	PUNCT
easat-6653	292	8	"	"	PUNCT
easat-6653	292	9	institutional	institutional	ADJ
easat-6653	292	10	strategy	strategy	NOUN
easat-6653	292	11	,	,	PUNCT
easat-6653	292	12	"	"	PUNCT
easat-6653	292	13	journal	journal	NOUN
easat-6653	292	14	of	of	ADP
easat-6653	292	15	management	management	NOUN
easat-6653	292	16	,	,	PUNCT
easat-6653	292	17	vol	vol	NOUN
easat-6653	292	18	.	.	PROPN
easat-6653	292	19	25	25	NUM
easat-6653	292	20	,	,	PUNCT
easat-6653	292	21	no	no	INTJ
easat-6653	292	22	.	.	NOUN
easat-6653	292	23	2	2	NUM
easat-6653	292	24	,	,	PUNCT
easat-6653	292	25	pp	pp	ADJ
easat-6653	292	26	.	.	PUNCT
easat-6653	293	1	161	161	NUM
easat-6653	293	2	-	-	SYM
easat-6653	293	3	187	187	NUM
easat-6653	293	4	,	,	PUNCT
easat-6653	293	5	1999	1999	NUM
easat-6653	293	6	.	.	PUNCT
easat-6653	293	7	http://dx.doi.org/10.1016/s0149-2063(99)80008-7	http://dx.doi.org/10.1016/s0149-2063(99)80008-7	PUNCT
easat-6653	294	1	[	[	X
easat-6653	294	2	32	32	NUM
easat-6653	294	3	]	]	PUNCT
easat-6653	294	4	t.	t.	NOUN
easat-6653	294	5	salehi	salehi	PROPN
easat-6653	294	6	,	,	PUNCT
easat-6653	294	7	"	"	PUNCT
easat-6653	294	8	investigation	investigation	NOUN
easat-6653	294	9	factors	factor	NOUN
easat-6653	294	10	affecting	affect	VERB
easat-6653	294	11	the	the	DET
easat-6653	294	12	effectiveness	effectiveness	NOUN
easat-6653	294	13	of	of	ADP
easat-6653	294	14	internal	internal	ADJ
easat-6653	294	15	auditors	auditor	NOUN
easat-6653	294	16	in	in	ADP
easat-6653	294	17	the	the	DET
easat-6653	294	18	company	company	NOUN
easat-6653	294	19	:	:	PUNCT
easat-6653	294	20	case	case	NOUN
easat-6653	294	21	study	study	NOUN
easat-6653	294	22	iran	iran	PROPN
easat-6653	294	23	,	,	PUNCT
easat-6653	294	24	"	"	PUNCT
easat-6653	294	25	review	review	NOUN
easat-6653	294	26	of	of	ADP
easat-6653	294	27	european	european	ADJ
easat-6653	294	28	studies	study	NOUN
easat-6653	294	29	,	,	PUNCT
easat-6653	294	30	vol	vol	NOUN
easat-6653	294	31	.	.	PROPN
easat-6653	294	32	8	8	NUM
easat-6653	294	33	,	,	PUNCT
easat-6653	294	34	p.	p.	NOUN
easat-6653	294	35	224	224	NUM
easat-6653	294	36	,	,	PUNCT
easat-6653	294	37	2016	2016	NUM
easat-6653	294	38	.	.	PUNCT
easat-6653	295	1	http://dx.doi.org/10.5539/res.v8n2p224	http://dx.doi.org/10.5539/res.v8n2p224	NOUN
easat-6653	296	1	[	[	X
easat-6653	296	2	33	33	NUM
easat-6653	296	3	]	]	PUNCT
easat-6653	296	4	c.	c.	PROPN
easat-6653	296	5	zhang	zhang	PROPN
easat-6653	296	6	,	,	PUNCT
easat-6653	296	7	s.	s.	PROPN
easat-6653	296	8	mohammed	mohammed	PROPN
easat-6653	296	9	shah	shah	PROPN
easat-6653	296	10	,	,	PUNCT
easat-6653	296	11	y.	y.	PROPN
easat-6653	296	12	w.	w.	PROPN
easat-6653	296	13	lau	lau	PROPN
easat-6653	296	14	,	,	PUNCT
easat-6653	296	15	and	and	CCONJ
easat-6653	296	16	s.	s.	PROPN
easat-6653	296	17	manisah	manisah	PROPN
easat-6653	296	18	ngalim	ngalim	PROPN
easat-6653	296	19	,	,	PUNCT
easat-6653	296	20	"	"	PUNCT
easat-6653	296	21	the	the	DET
easat-6653	296	22	impact	impact	NOUN
easat-6653	296	23	of	of	ADP
easat-6653	296	24	independence	independence	NOUN
easat-6653	296	25	,	,	PUNCT
easat-6653	296	26	auditors	auditor	NOUN
easat-6653	296	27	’	’	PART
easat-6653	296	28	competence	competence	NOUN
easat-6653	296	29	and	and	CCONJ
easat-6653	296	30	information	information	NOUN
easat-6653	296	31	technology	technology	NOUN
easat-6653	296	32	usage	usage	NOUN
easat-6653	296	33	on	on	ADP
easat-6653	296	34	internal	internal	ADJ
easat-6653	296	35	audit	audit	NOUN
easat-6653	296	36	quality	quality	NOUN
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easat-6653	296	39	evidence	evidence	NOUN
easat-6653	296	40	from	from	ADP
easat-6653	296	41	chinese	chinese	ADJ
easat-6653	296	42	commercial	commercial	ADJ
easat-6653	296	43	banks	bank	NOUN
easat-6653	296	44	,	,	PUNCT
easat-6653	296	45	"	"	PUNCT
easat-6653	296	46	corporate	corporate	ADJ
easat-6653	296	47	ownership	ownership	NOUN
easat-6653	296	48	&	&	CCONJ
easat-6653	296	49	control	control	PROPN
easat-6653	296	50	,	,	PUNCT
easat-6653	296	51	vol	vol	NOUN
easat-6653	296	52	.	.	PROPN
easat-6653	296	53	21	21	NUM
easat-6653	296	54	,	,	PUNCT
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easat-6653	296	57	3	3	NUM
easat-6653	296	58	,	,	PUNCT
easat-6653	296	59	pp	pp	ADJ
easat-6653	296	60	.	.	PUNCT
easat-6653	297	1	18–30	18–30	NUM
easat-6653	297	2	,	,	PUNCT
easat-6653	297	3	2024	2024	NUM
easat-6653	297	4	.	.	PUNCT
easat-6653	298	1	https://doi.org/10.22495/cocv21i3siart2	https://doi.org/10.22495/cocv21i3siart2	PROPN
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easat-6653	299	2	34	34	NUM
easat-6653	299	3	]	]	PUNCT
easat-6653	299	4	a.	a.	NOUN
easat-6653	299	5	a.	a.	NOUN
easat-6653	299	6	arens	arens	PROPN
easat-6653	299	7	and	and	CCONJ
easat-6653	299	8	j.	j.	PROPN
easat-6653	299	9	k.	k.	PROPN
easat-6653	299	10	loebbecke	loebbecke	PROPN
easat-6653	299	11	,	,	PUNCT
easat-6653	299	12	auditing	auditing	NOUN
easat-6653	299	13	:	:	PUNCT
easat-6653	299	14	an	an	DET
easat-6653	299	15	integrated	integrated	ADJ
easat-6653	299	16	approach	approach	NOUN
easat-6653	299	17	,	,	PUNCT
easat-6653	299	18	7th	7th	ADJ
easat-6653	299	19	ed	ed	NOUN
easat-6653	299	20	.	.	PUNCT
easat-6653	300	1	upper	upper	ADJ
easat-6653	300	2	saddle	saddle	PROPN
easat-6653	300	3	river	river	PROPN
easat-6653	300	4	,	,	PUNCT
easat-6653	300	5	nj	nj	PROPN
easat-6653	300	6	:	:	PUNCT
easat-6653	300	7	prentice	prentice	PROPN
easat-6653	300	8	hall	hall	PROPN
easat-6653	300	9	,	,	PUNCT
easat-6653	300	10	2015	2015	NUM
easat-6653	300	11	.	.	PUNCT
easat-6653	301	1	[	[	X
easat-6653	301	2	35	35	NUM
easat-6653	301	3	]	]	PUNCT
easat-6653	301	4	m.	m.	NOUN
easat-6653	301	5	l.	l.	PROPN
easat-6653	301	6	defond	defond	PROPN
easat-6653	301	7	,	,	PUNCT
easat-6653	301	8	k.	k.	PROPN
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easat-6653	301	10	,	,	PUNCT
easat-6653	301	11	and	and	CCONJ
easat-6653	301	12	k.	k.	PROPN
easat-6653	301	13	r.	r.	PROPN
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easat-6653	301	15	,	,	PUNCT
easat-6653	301	16	"	"	PUNCT
easat-6653	301	17	do	do	AUX
easat-6653	301	18	non	non	ADJ
easat-6653	301	19	–	–	NOUN
easat-6653	301	20	audit	audit	ADJ
easat-6653	301	21	service	service	NOUN
easat-6653	301	22	fees	fee	NOUN
easat-6653	301	23	impair	impair	VERB
easat-6653	301	24	auditor	auditor	NOUN
easat-6653	301	25	independence	independence	NOUN
easat-6653	301	26	?	?	PUNCT
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easat-6653	302	2	from	from	ADP
easat-6653	302	3	going	go	VERB
easat-6653	302	4	concern	concern	ADJ
easat-6653	302	5	audit	audit	NOUN
easat-6653	302	6	opinions	opinion	NOUN
easat-6653	302	7	,	,	PUNCT
easat-6653	302	8	"	"	PUNCT
easat-6653	302	9	journal	journal	NOUN
easat-6653	302	10	of	of	ADP
easat-6653	302	11	accounting	accounting	NOUN
easat-6653	302	12	research	research	NOUN
easat-6653	302	13	,	,	PUNCT
easat-6653	302	14	vol	vol	NOUN
easat-6653	302	15	.	.	PROPN
easat-6653	302	16	40	40	NUM
easat-6653	302	17	,	,	PUNCT
easat-6653	302	18	no	no	INTJ
easat-6653	302	19	.	.	NOUN
easat-6653	302	20	4	4	NUM
easat-6653	302	21	,	,	PUNCT
easat-6653	302	22	pp	pp	ADJ
easat-6653	302	23	.	.	PUNCT
easat-6653	303	1	1247	1247	NUM
easat-6653	303	2	-	-	SYM
easat-6653	303	3	1274	1274	NUM
easat-6653	303	4	,	,	PUNCT
easat-6653	303	5	2002	2002	NUM
easat-6653	303	6	.	.	PUNCT
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easat-6653	305	2	36	36	NUM
easat-6653	305	3	]	]	PUNCT
easat-6653	305	4	j.	j.	PROPN
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easat-6653	305	9	m.	m.	PROPN
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easat-6653	305	11	,	,	PUNCT
easat-6653	305	12	and	and	CCONJ
easat-6653	305	13	m.	m.	NOUN
easat-6653	305	14	sarstedt	sarstedt	NOUN
easat-6653	305	15	,	,	PUNCT
easat-6653	305	16	"	"	PUNCT
easat-6653	305	17	pls	pls	NOUN
easat-6653	305	18	-	-	PUNCT
easat-6653	305	19	sem	sem	NOUN
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easat-6653	305	22	a	a	DET
easat-6653	305	23	silver	silver	ADJ
easat-6653	305	24	bullet	bullet	NOUN
easat-6653	305	25	,	,	PUNCT
easat-6653	305	26	"	"	PUNCT
easat-6653	305	27	journal	journal	NOUN
easat-6653	305	28	of	of	ADP
easat-6653	305	29	marketing	marketing	NOUN
easat-6653	305	30	theory	theory	NOUN
easat-6653	305	31	and	and	CCONJ
easat-6653	305	32	practice	practice	NOUN
easat-6653	305	33	,	,	PUNCT
easat-6653	305	34	vol	vol	NOUN
easat-6653	305	35	.	.	PROPN
easat-6653	305	36	19	19	NUM
easat-6653	305	37	,	,	PUNCT
easat-6653	305	38	no	no	INTJ
easat-6653	305	39	.	.	NOUN
easat-6653	305	40	2	2	NUM
easat-6653	305	41	,	,	PUNCT
easat-6653	305	42	pp	pp	ADJ
easat-6653	305	43	.	.	PUNCT
easat-6653	305	44	139	139	NUM
easat-6653	305	45	-	-	SYM
easat-6653	305	46	152	152	NUM
easat-6653	305	47	,	,	PUNCT
easat-6653	305	48	2011	2011	NUM
easat-6653	305	49	.	.	PUNCT
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easat-6653	306	7	and	and	CCONJ
easat-6653	306	8	l.	l.	PROPN
easat-6653	306	9	s.	s.	PROPN
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easat-6653	306	11	,	,	PUNCT
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easat-6653	306	13	multivariate	multivariate	NOUN
easat-6653	306	14	statistics	statistic	NOUN
easat-6653	306	15	,	,	PUNCT
easat-6653	306	16	5th	5th	ADJ
easat-6653	306	17	ed	ed	NOUN
easat-6653	306	18	.	.	PUNCT
easat-6653	307	1	boston	boston	PROPN
easat-6653	307	2	:	:	PUNCT
easat-6653	307	3	pearson	pearson	PROPN
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easat-6653	307	5	,	,	PUNCT
easat-6653	307	6	2007	2007	NUM
easat-6653	307	7	.	.	PUNCT
easat-6653	308	1	https://doi.org/10.22452/ajba.vol1no2.6	https://doi.org/10.22452/ajba.vol1no2.6	PROPN
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easat-6653	308	3	https://doi.org/10.5755/j01.ee.5.55.2007	https://doi.org/10.5755/j01.ee.5.55.2007	ADJ
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easat-6653	308	5	https://doi.org/10.2308/aud.2000.19.s-1.83	https://doi.org/10.2308/aud.2000.19.s-1.83	ADJ
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easat-6653	308	11	https://doi.org/10.14710/jaa.12.2.89-109	https://doi.org/10.14710/jaa.12.2.89-109	VERB
easat-6653	308	12	https://doi.org/10.1111/j.1099-1123.2011.00433.x	https://doi.org/10.1111/j.1099-1123.2011.00433.x	ADV
easat-6653	308	13	http://dx.doi.org/10.1016/s0149-2063(99)80008-7	http://dx.doi.org/10.1016/s0149-2063(99)80008-7	VERB
easat-6653	309	1	http://dx.doi.org/10.5539/res.v8n2p224	http://dx.doi.org/10.5539/res.v8n2p224	PROPN
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easat-6653	310	1	http://dx.doi.org/10.1111/1475-679x.00088	http://dx.doi.org/10.1111/1475-679x.00088	INTJ
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