id	sid	tid	token	lemma	pos
easat-7139	1	1	edelweiss	edelweiss	PROPN
easat-7139	1	2	applied	apply	VERB
easat-7139	1	3	science	science	NOUN
easat-7139	1	4	and	and	CCONJ
easat-7139	1	5	technology	technology	NOUN
easat-7139	1	6	issn	issn	PROPN
easat-7139	1	7	:	:	PUNCT
easat-7139	1	8	2576	2576	NUM
easat-7139	1	9	-	-	SYM
easat-7139	1	10	8484	8484	NUM
easat-7139	1	11	vol	vol	NOUN
easat-7139	1	12	.	.	PROPN
easat-7139	2	1	9	9	NUM
easat-7139	2	2	,	,	PUNCT
easat-7139	2	3	no	no	INTJ
easat-7139	2	4	.	.	NOUN
easat-7139	2	5	5	5	NUM
easat-7139	2	6	,	,	PUNCT
easat-7139	2	7	1291	1291	NUM
easat-7139	2	8	-	-	SYM
easat-7139	2	9	1302	1302	NUM
easat-7139	2	10	2025	2025	NUM
easat-7139	2	11	publisher	publisher	NOUN
easat-7139	2	12	:	:	PUNCT
easat-7139	2	13	learning	learn	VERB
easat-7139	2	14	gate	gate	NOUN
easat-7139	2	15	doi	doi	PROPN
easat-7139	2	16	:	:	PUNCT
easat-7139	2	17	10.55214/25768484.v9i5.7139	10.55214/25768484.v9i5.7139	NUM
easat-7139	2	18	©	©	PROPN
easat-7139	2	19	2025	2025	NUM
easat-7139	2	20	by	by	ADP
easat-7139	2	21	the	the	DET
easat-7139	2	22	author	author	NOUN
easat-7139	2	23	;	;	PUNCT
easat-7139	2	24	licensee	licensee	PROPN
easat-7139	2	25	learning	learning	NOUN
easat-7139	2	26	gate	gate	NOUN
easat-7139	3	1	©	©	PROPN
easat-7139	3	2	2025	2025	NUM
easat-7139	3	3	by	by	ADP
easat-7139	3	4	the	the	DET
easat-7139	3	5	authors	author	NOUN
easat-7139	3	6	;	;	PUNCT
easat-7139	3	7	licensee	licensee	PROPN
easat-7139	3	8	learning	learning	NOUN
easat-7139	3	9	gate	gate	NOUN
easat-7139	3	10	history	history	NOUN
easat-7139	3	11	:	:	PUNCT
easat-7139	3	12	received	receive	VERB
easat-7139	3	13	:	:	PUNCT
easat-7139	3	14	10	10	NUM
easat-7139	3	15	march	march	NOUN
easat-7139	3	16	2025	2025	NUM
easat-7139	3	17	;	;	PUNCT
easat-7139	3	18	revised	revise	VERB
easat-7139	3	19	:	:	PUNCT
easat-7139	3	20	25	25	NUM
easat-7139	3	21	april	april	PROPN
easat-7139	3	22	2025	2025	NUM
easat-7139	3	23	;	;	PUNCT
easat-7139	3	24	accepted	accept	VERB
easat-7139	3	25	:	:	PUNCT
easat-7139	3	26	28	28	NUM
easat-7139	3	27	april	april	PROPN
easat-7139	3	28	2025	2025	NUM
easat-7139	3	29	;	;	PUNCT
easat-7139	3	30	published	publish	VERB
easat-7139	3	31	:	:	PUNCT
easat-7139	4	1	13	13	NUM
easat-7139	4	2	may	may	PROPN
easat-7139	4	3	2025	2025	NUM
easat-7139	4	4	*	*	PUNCT
easat-7139	4	5	correspondence	correspondence	NOUN
easat-7139	4	6	:	:	PUNCT
easat-7139	4	7	jouiet.insaf@ump.ac.ma	jouiet.insaf@ump.ac.ma	NOUN
easat-7139	4	8	barriers	barrier	NOUN
easat-7139	4	9	to	to	ADP
easat-7139	4	10	the	the	DET
easat-7139	4	11	integration	integration	NOUN
easat-7139	4	12	of	of	ADP
easat-7139	4	13	artificial	artificial	ADJ
easat-7139	4	14	intelligence	intelligence	NOUN
easat-7139	4	15	in	in	ADP
easat-7139	4	16	public	public	ADJ
easat-7139	4	17	sector	sector	NOUN
easat-7139	4	18	internal	internal	ADJ
easat-7139	4	19	audit	audit	NOUN
easat-7139	4	20	in	in	ADP
easat-7139	4	21	morocco	morocco	PROPN
easat-7139	4	22	:	:	PUNCT
easat-7139	4	23	an	an	DET
easat-7139	4	24	exploratory	exploratory	ADJ
easat-7139	4	25	study	study	NOUN
easat-7139	4	26	insaf	insaf	PROPN
easat-7139	4	27	jouiet1	jouiet1	PROPN
easat-7139	4	28	*	*	PROPN
easat-7139	4	29	,	,	PUNCT
easat-7139	4	30	najoua	najoua	PROPN
easat-7139	4	31	el	el	PROPN
easat-7139	4	32	abbas	abbas	PROPN
easat-7139	4	33	el	el	PROPN
easat-7139	4	34	ghaleb2	ghaleb2	PROPN
easat-7139	4	35	1faculty	1faculty	NUM
easat-7139	4	36	of	of	ADP
easat-7139	4	37	law	law	NOUN
easat-7139	4	38	,	,	PUNCT
easat-7139	4	39	economics	economic	NOUN
easat-7139	4	40	and	and	CCONJ
easat-7139	4	41	social	social	ADJ
easat-7139	4	42	sciences	science	NOUN
easat-7139	4	43	,	,	PUNCT
easat-7139	4	44	mohammed	mohammed	PROPN
easat-7139	4	45	premier	premier	PROPN
easat-7139	4	46	university	university	PROPN
easat-7139	4	47	,	,	PUNCT
easat-7139	4	48	oujda	oujda	PROPN
easat-7139	4	49	,	,	PUNCT
easat-7139	4	50	morocco	morocco	PROPN
easat-7139	4	51	;	;	PUNCT
easat-7139	4	52	jouiet.insaf@ump.ac.ma	jouiet.insaf@ump.ac.ma	PROPN
easat-7139	4	53	(	(	PUNCT
easat-7139	4	54	i.j	i.j	PROPN
easat-7139	4	55	.	.	PROPN
easat-7139	4	56	)	)	PUNCT
easat-7139	4	57	.	.	PUNCT
easat-7139	5	1	2faculty	2faculty	NUM
easat-7139	5	2	of	of	ADP
easat-7139	5	3	law	law	NOUN
easat-7139	5	4	,	,	PUNCT
easat-7139	5	5	economics	economic	NOUN
easat-7139	5	6	and	and	CCONJ
easat-7139	5	7	social	social	ADJ
easat-7139	5	8	sciences	science	NOUN
easat-7139	5	9	,	,	PUNCT
easat-7139	5	10	abdelmalek	abdelmalek	PROPN
easat-7139	5	11	essaâdi	essaâdi	PROPN
easat-7139	5	12	university	university	PROPN
easat-7139	5	13	,	,	PUNCT
easat-7139	5	14	tetouan	tetouan	PROPN
easat-7139	5	15	,	,	PUNCT
easat-7139	5	16	morocco	morocco	PROPN
easat-7139	5	17	;	;	PUNCT
easat-7139	5	18	elabbasnajoua@uae.ac.ma	elabbasnajoua@uae.ac.ma	PROPN
easat-7139	5	19	(	(	PUNCT
easat-7139	5	20	n.e.a.e.g	n.e.a.e.g	NOUN
easat-7139	5	21	.	.	PUNCT
easat-7139	5	22	)	)	PUNCT
easat-7139	5	23	.	.	PUNCT
easat-7139	6	1	abstract	abstract	ADJ
easat-7139	6	2	:	:	PUNCT
easat-7139	6	3	integrating	integrate	VERB
easat-7139	6	4	artificial	artificial	ADJ
easat-7139	6	5	intelligence	intelligence	NOUN
easat-7139	6	6	(	(	PUNCT
easat-7139	6	7	ai	ai	NOUN
easat-7139	6	8	)	)	PUNCT
easat-7139	6	9	into	into	ADP
easat-7139	6	10	the	the	DET
easat-7139	6	11	internal	internal	ADJ
easat-7139	6	12	audit	audit	NOUN
easat-7139	6	13	functions	function	NOUN
easat-7139	6	14	of	of	ADP
easat-7139	6	15	the	the	DET
easat-7139	6	16	public	public	ADJ
easat-7139	6	17	sector	sector	NOUN
easat-7139	6	18	poses	pose	VERB
easat-7139	6	19	certain	certain	ADJ
easat-7139	6	20	challenges	challenge	NOUN
easat-7139	6	21	,	,	PUNCT
easat-7139	6	22	hindering	hinder	VERB
easat-7139	6	23	its	its	PRON
easat-7139	6	24	usage	usage	NOUN
easat-7139	6	25	.	.	PUNCT
easat-7139	7	1	the	the	DET
easat-7139	7	2	purpose	purpose	NOUN
easat-7139	7	3	of	of	ADP
easat-7139	7	4	our	our	PRON
easat-7139	7	5	study	study	NOUN
easat-7139	7	6	is	be	AUX
easat-7139	7	7	to	to	PART
easat-7139	7	8	identify	identify	VERB
easat-7139	7	9	and	and	CCONJ
easat-7139	7	10	understand	understand	VERB
easat-7139	7	11	the	the	DET
easat-7139	7	12	main	main	ADJ
easat-7139	7	13	factors	factor	NOUN
easat-7139	7	14	hindering	hinder	VERB
easat-7139	7	15	the	the	DET
easat-7139	7	16	integration	integration	NOUN
easat-7139	7	17	of	of	ADP
easat-7139	7	18	this	this	DET
easat-7139	7	19	advanced	advanced	ADJ
easat-7139	7	20	technology	technology	NOUN
easat-7139	7	21	within	within	ADP
easat-7139	7	22	the	the	DET
easat-7139	7	23	internal	internal	ADJ
easat-7139	7	24	audit	audit	NOUN
easat-7139	7	25	functions	function	NOUN
easat-7139	7	26	of	of	ADP
easat-7139	7	27	the	the	DET
easat-7139	7	28	moroccan	moroccan	ADJ
easat-7139	7	29	public	public	ADJ
easat-7139	7	30	sector	sector	NOUN
easat-7139	7	31	.	.	PUNCT
easat-7139	8	1	using	use	VERB
easat-7139	8	2	an	an	DET
easat-7139	8	3	interpretivist	interpretivist	NOUN
easat-7139	8	4	approach	approach	NOUN
easat-7139	8	5	and	and	CCONJ
easat-7139	8	6	qualitative	qualitative	ADJ
easat-7139	8	7	methodology	methodology	NOUN
easat-7139	8	8	,	,	PUNCT
easat-7139	8	9	we	we	PRON
easat-7139	8	10	applied	apply	VERB
easat-7139	8	11	the	the	DET
easat-7139	8	12	technology	technology	NOUN
easat-7139	8	13	-	-	PUNCT
easat-7139	8	14	organization	organization	NOUN
easat-7139	8	15	-	-	PUNCT
easat-7139	8	16	environment	environment	NOUN
easat-7139	8	17	framework	framework	NOUN
easat-7139	8	18	and	and	CCONJ
easat-7139	8	19	collected	collect	VERB
easat-7139	8	20	data	datum	NOUN
easat-7139	8	21	through	through	ADP
easat-7139	8	22	semi	semi	ADJ
easat-7139	8	23	-	-	ADJ
easat-7139	8	24	structured	structured	ADJ
easat-7139	8	25	interviews	interview	NOUN
easat-7139	8	26	with	with	ADP
easat-7139	8	27	14	14	NUM
easat-7139	8	28	public	public	ADJ
easat-7139	8	29	sector	sector	NOUN
easat-7139	8	30	internal	internal	ADJ
easat-7139	8	31	auditors	auditor	NOUN
easat-7139	8	32	.	.	PUNCT
easat-7139	9	1	firstly	firstly	ADV
easat-7139	9	2	,	,	PUNCT
easat-7139	9	3	from	from	ADP
easat-7139	9	4	a	a	DET
easat-7139	9	5	technological	technological	ADJ
easat-7139	9	6	point	point	NOUN
easat-7139	9	7	of	of	ADP
easat-7139	9	8	view	view	NOUN
easat-7139	9	9	,	,	PUNCT
easat-7139	9	10	the	the	DET
easat-7139	9	11	major	major	ADJ
easat-7139	9	12	barriers	barrier	NOUN
easat-7139	9	13	encompass	encompass	VERB
easat-7139	9	14	the	the	DET
easat-7139	9	15	incompatibility	incompatibility	NOUN
easat-7139	9	16	of	of	ADP
easat-7139	9	17	the	the	DET
easat-7139	9	18	technological	technological	ADJ
easat-7139	9	19	infrastructure	infrastructure	NOUN
easat-7139	9	20	,	,	PUNCT
easat-7139	9	21	the	the	DET
easat-7139	9	22	absence	absence	NOUN
easat-7139	9	23	of	of	ADP
easat-7139	9	24	adequate	adequate	ADJ
easat-7139	9	25	technological	technological	ADJ
easat-7139	9	26	skills	skill	NOUN
easat-7139	9	27	,	,	PUNCT
easat-7139	9	28	and	and	CCONJ
easat-7139	9	29	the	the	DET
easat-7139	9	30	complexity	complexity	NOUN
easat-7139	9	31	of	of	ADP
easat-7139	9	32	ai	ai	NOUN
easat-7139	9	33	.	.	PUNCT
easat-7139	10	1	secondly	secondly	ADV
easat-7139	10	2	,	,	PUNCT
easat-7139	10	3	in	in	ADP
easat-7139	10	4	the	the	DET
easat-7139	10	5	organizational	organizational	ADJ
easat-7139	10	6	context	context	NOUN
easat-7139	10	7	,	,	PUNCT
easat-7139	10	8	major	major	ADJ
easat-7139	10	9	barriers	barrier	NOUN
easat-7139	10	10	are	be	AUX
easat-7139	10	11	the	the	DET
easat-7139	10	12	investment	investment	NOUN
easat-7139	10	13	cost	cost	NOUN
easat-7139	10	14	and	and	CCONJ
easat-7139	10	15	the	the	DET
easat-7139	10	16	nature	nature	NOUN
easat-7139	10	17	of	of	ADP
easat-7139	10	18	the	the	DET
easat-7139	10	19	public	public	ADJ
easat-7139	10	20	sector	sector	NOUN
easat-7139	10	21	’s	’s	PART
easat-7139	10	22	activities	activity	NOUN
easat-7139	10	23	.	.	PUNCT
easat-7139	11	1	finally	finally	ADV
easat-7139	11	2	,	,	PUNCT
easat-7139	11	3	on	on	ADP
easat-7139	11	4	the	the	DET
easat-7139	11	5	environmental	environmental	ADJ
easat-7139	11	6	level	level	NOUN
easat-7139	11	7	,	,	PUNCT
easat-7139	11	8	the	the	DET
easat-7139	11	9	absence	absence	NOUN
easat-7139	11	10	of	of	ADP
easat-7139	11	11	a	a	DET
easat-7139	11	12	clear	clear	ADJ
easat-7139	11	13	regulatory	regulatory	ADJ
easat-7139	11	14	text	text	NOUN
easat-7139	11	15	and	and	CCONJ
easat-7139	11	16	adequate	adequate	ADJ
easat-7139	11	17	technical	technical	ADJ
easat-7139	11	18	assistance	assistance	NOUN
easat-7139	11	19	are	be	AUX
easat-7139	11	20	barriers	barrier	NOUN
easat-7139	11	21	hindering	hinder	VERB
easat-7139	11	22	ai	ai	VERB
easat-7139	11	23	integration	integration	NOUN
easat-7139	11	24	.	.	PUNCT
easat-7139	12	1	addressing	address	VERB
easat-7139	12	2	these	these	DET
easat-7139	12	3	obstacles	obstacle	NOUN
easat-7139	12	4	is	be	AUX
easat-7139	12	5	key	key	ADJ
easat-7139	12	6	to	to	ADP
easat-7139	12	7	a	a	DET
easat-7139	12	8	successful	successful	ADJ
easat-7139	12	9	integration	integration	NOUN
easat-7139	12	10	of	of	ADP
easat-7139	12	11	ai	ai	NOUN
easat-7139	12	12	within	within	ADP
easat-7139	12	13	internal	internal	ADJ
easat-7139	12	14	auditing	auditing	NOUN
easat-7139	12	15	in	in	ADP
easat-7139	12	16	morocco	morocco	PROPN
easat-7139	12	17	’s	’s	PART
easat-7139	12	18	public	public	ADJ
easat-7139	12	19	sector	sector	NOUN
easat-7139	12	20	,	,	PUNCT
easat-7139	12	21	enabling	enable	VERB
easat-7139	12	22	a	a	DET
easat-7139	12	23	better	well	ADJ
easat-7139	12	24	quality	quality	NOUN
easat-7139	12	25	of	of	ADP
easat-7139	12	26	public	public	ADJ
easat-7139	12	27	sector	sector	NOUN
easat-7139	12	28	audits	audits	NOUN
easat-7139	12	29	.	.	PUNCT
easat-7139	13	1	this	this	DET
easat-7139	13	2	study	study	NOUN
easat-7139	13	3	contributes	contribute	VERB
easat-7139	13	4	to	to	ADP
easat-7139	13	5	the	the	DET
easat-7139	13	6	literature	literature	NOUN
easat-7139	13	7	on	on	ADP
easat-7139	13	8	ai	ai	PROPN
easat-7139	13	9	in	in	ADP
easat-7139	13	10	auditing	auditing	NOUN
easat-7139	13	11	by	by	ADP
easat-7139	13	12	providing	provide	VERB
easat-7139	13	13	an	an	DET
easat-7139	13	14	empirical	empirical	ADJ
easat-7139	13	15	perspective	perspective	NOUN
easat-7139	13	16	on	on	ADP
easat-7139	13	17	the	the	DET
easat-7139	13	18	perceived	perceive	VERB
easat-7139	13	19	barriers	barrier	NOUN
easat-7139	13	20	in	in	ADP
easat-7139	13	21	developing	develop	VERB
easat-7139	13	22	countries	country	NOUN
easat-7139	13	23	’	'	PUNCT
easat-7139	13	24	public	public	ADJ
easat-7139	13	25	sectors	sector	NOUN
easat-7139	13	26	.	.	PUNCT
easat-7139	14	1	keywords	keyword	NOUN
easat-7139	14	2	:	:	PUNCT
easat-7139	14	3	artificial	artificial	ADJ
easat-7139	14	4	intelligence	intelligence	NOUN
easat-7139	14	5	,	,	PUNCT
easat-7139	14	6	internal	internal	ADJ
easat-7139	14	7	auditing	auditing	NOUN
easat-7139	14	8	,	,	PUNCT
easat-7139	14	9	public	public	ADJ
easat-7139	14	10	sector	sector	NOUN
easat-7139	14	11	,	,	PUNCT
easat-7139	14	12	toe	toe	NOUN
easat-7139	14	13	framework	framework	NOUN
easat-7139	14	14	.	.	PUNCT
easat-7139	15	1	1	1	X
easat-7139	15	2	.	.	X
easat-7139	15	3	introduction	introduction	NOUN
easat-7139	15	4	organisations	organisation	NOUN
easat-7139	15	5	all	all	ADV
easat-7139	15	6	over	over	ADP
easat-7139	15	7	the	the	DET
easat-7139	15	8	world	world	NOUN
easat-7139	15	9	are	be	AUX
easat-7139	15	10	witnessing	witness	VERB
easat-7139	15	11	an	an	DET
easat-7139	15	12	increasing	increase	VERB
easat-7139	15	13	level	level	NOUN
easat-7139	15	14	of	of	ADP
easat-7139	15	15	institutional	institutional	ADJ
easat-7139	15	16	complexity	complexity	NOUN
easat-7139	15	17	and	and	CCONJ
easat-7139	15	18	economic	economic	ADJ
easat-7139	15	19	circumstances	circumstance	NOUN
easat-7139	15	20	.	.	PUNCT
easat-7139	16	1	regarding	regard	VERB
easat-7139	16	2	this	this	DET
easat-7139	16	3	matter	matter	NOUN
easat-7139	16	4	,	,	PUNCT
easat-7139	16	5	internal	internal	ADJ
easat-7139	16	6	auditing	auditing	NOUN
easat-7139	16	7	is	be	AUX
easat-7139	16	8	essential	essential	ADJ
easat-7139	16	9	to	to	ADP
easat-7139	16	10	organisations	organisation	NOUN
easat-7139	16	11	,	,	PUNCT
easat-7139	16	12	with	with	ADP
easat-7139	16	13	its	its	PRON
easat-7139	16	14	value	value	NOUN
easat-7139	16	15	-	-	PUNCT
easat-7139	16	16	added	add	VERB
easat-7139	16	17	by	by	ADP
easat-7139	16	18	offering	offer	VERB
easat-7139	16	19	an	an	DET
easat-7139	16	20	impartial	impartial	ADJ
easat-7139	16	21	assessment	assessment	NOUN
easat-7139	16	22	of	of	ADP
easat-7139	16	23	governance	governance	NOUN
easat-7139	16	24	,	,	PUNCT
easat-7139	16	25	risk	risk	NOUN
easat-7139	16	26	management	management	NOUN
easat-7139	16	27	and	and	CCONJ
easat-7139	16	28	systems	system	NOUN
easat-7139	16	29	of	of	ADP
easat-7139	16	30	internal	internal	ADJ
easat-7139	16	31	control	control	NOUN
easat-7139	16	32	[	[	X
easat-7139	16	33	1	1	NUM
easat-7139	16	34	]	]	PUNCT
easat-7139	16	35	.	.	PUNCT
easat-7139	17	1	in	in	ADP
easat-7139	17	2	addition	addition	NOUN
easat-7139	17	3	,	,	PUNCT
easat-7139	17	4	internal	internal	ADJ
easat-7139	17	5	auditing	auditing	NOUN
easat-7139	17	6	functions	function	NOUN
easat-7139	17	7	and	and	CCONJ
easat-7139	17	8	procedures	procedure	NOUN
easat-7139	17	9	must	must	AUX
easat-7139	17	10	change	change	VERB
easat-7139	17	11	to	to	PART
easat-7139	17	12	face	face	VERB
easat-7139	17	13	the	the	DET
easat-7139	17	14	expanding	expand	VERB
easat-7139	17	15	scope	scope	NOUN
easat-7139	17	16	of	of	ADP
easat-7139	17	17	operations	operation	NOUN
easat-7139	17	18	,	,	PUNCT
easat-7139	17	19	and	and	CCONJ
easat-7139	17	20	to	to	PART
easat-7139	17	21	stay	stay	VERB
easat-7139	17	22	current	current	ADJ
easat-7139	17	23	,	,	PUNCT
easat-7139	17	24	efficient	efficient	ADJ
easat-7139	17	25	,	,	PUNCT
easat-7139	17	26	and	and	CCONJ
easat-7139	17	27	proactive	proactive	ADJ
easat-7139	17	28	.	.	PUNCT
easat-7139	18	1	regarding	regard	VERB
easat-7139	18	2	this	this	DET
easat-7139	18	3	dynamic	dynamic	ADJ
easat-7139	18	4	transformation	transformation	NOUN
easat-7139	18	5	,	,	PUNCT
easat-7139	18	6	technological	technological	ADJ
easat-7139	18	7	advances	advance	NOUN
easat-7139	18	8	are	be	AUX
easat-7139	18	9	becoming	become	VERB
easat-7139	18	10	more	more	ADV
easat-7139	18	11	strategic	strategic	ADJ
easat-7139	18	12	.	.	PUNCT
easat-7139	19	1	according	accord	VERB
easat-7139	19	2	to	to	ADP
easat-7139	19	3	recent	recent	ADJ
easat-7139	19	4	research	research	NOUN
easat-7139	19	5	,	,	PUNCT
easat-7139	19	6	there	there	PRON
easat-7139	19	7	are	be	VERB
easat-7139	19	8	two	two	NUM
easat-7139	19	9	trends	trend	NOUN
easat-7139	19	10	in	in	ADP
easat-7139	19	11	internal	internal	ADJ
easat-7139	19	12	auditing	auditing	NOUN
easat-7139	19	13	:	:	PUNCT
easat-7139	19	14	the	the	DET
easat-7139	19	15	gradual	gradual	ADJ
easat-7139	19	16	digital	digital	ADJ
easat-7139	19	17	transformation	transformation	NOUN
easat-7139	19	18	of	of	ADP
easat-7139	19	19	instruments	instrument	NOUN
easat-7139	19	20	and	and	CCONJ
easat-7139	19	21	procedures	procedure	NOUN
easat-7139	19	22	and	and	CCONJ
easat-7139	19	23	the	the	DET
easat-7139	19	24	usage	usage	NOUN
easat-7139	19	25	of	of	ADP
easat-7139	19	26	cutting	cut	VERB
easat-7139	19	27	-	-	PUNCT
easat-7139	19	28	edge	edge	NOUN
easat-7139	19	29	technologies	technology	NOUN
easat-7139	19	30	into	into	ADP
easat-7139	19	31	auditing	auditing	NOUN
easat-7139	19	32	procedures	procedure	NOUN
easat-7139	19	33	.	.	PUNCT
easat-7139	20	1	due	due	ADP
easat-7139	20	2	of	of	ADP
easat-7139	20	3	its	its	PRON
easat-7139	20	4	capacity	capacity	NOUN
easat-7139	20	5	to	to	PART
easat-7139	20	6	automate	automate	VERB
easat-7139	20	7	repetitive	repetitive	ADJ
easat-7139	20	8	tasks	task	NOUN
easat-7139	20	9	,	,	PUNCT
easat-7139	20	10	generate	generate	VERB
easat-7139	20	11	predictive	predictive	ADJ
easat-7139	20	12	analyses	analysis	NOUN
easat-7139	20	13	,	,	PUNCT
easat-7139	20	14	and	and	CCONJ
easat-7139	20	15	enhance	enhance	VERB
easat-7139	20	16	the	the	DET
easat-7139	20	17	quality	quality	NOUN
easat-7139	20	18	of	of	ADP
easat-7139	20	19	expert	expert	NOUN
easat-7139	20	20	judgments	judgment	NOUN
easat-7139	20	21	,	,	PUNCT
easat-7139	20	22	artificial	artificial	ADJ
easat-7139	20	23	intelligence	intelligence	NOUN
easat-7139	20	24	(	(	PUNCT
easat-7139	20	25	ai	ai	PROPN
easat-7139	20	26	)	)	PUNCT
easat-7139	20	27	stands	stand	VERB
easat-7139	20	28	out	out	ADP
easat-7139	20	29	among	among	ADP
easat-7139	20	30	these	these	DET
easat-7139	20	31	innovations	innovation	NOUN
easat-7139	20	32	as	as	ADP
easat-7139	20	33	one	one	NUM
easat-7139	20	34	of	of	ADP
easat-7139	20	35	the	the	DET
easat-7139	20	36	most	most	ADV
easat-7139	20	37	promising	promising	ADJ
easat-7139	20	38	technologies	technology	NOUN
easat-7139	20	39	[	[	X
easat-7139	20	40	2	2	NUM
easat-7139	20	41	]	]	PUNCT
easat-7139	20	42	.	.	PUNCT
easat-7139	21	1	however	however	ADV
easat-7139	21	2	,	,	PUNCT
easat-7139	21	3	and	and	CCONJ
easat-7139	21	4	despite	despite	SCONJ
easat-7139	21	5	its	its	PRON
easat-7139	21	6	potential	potential	NOUN
easat-7139	21	7	,	,	PUNCT
easat-7139	21	8	the	the	DET
easat-7139	21	9	usage	usage	NOUN
easat-7139	21	10	of	of	ADP
easat-7139	21	11	ai	ai	NOUN
easat-7139	21	12	in	in	ADP
easat-7139	21	13	internal	internal	ADJ
easat-7139	21	14	auditing	auditing	NOUN
easat-7139	21	15	,	,	PUNCT
easat-7139	21	16	especially	especially	ADV
easat-7139	21	17	in	in	ADP
easat-7139	21	18	the	the	DET
easat-7139	21	19	public	public	ADJ
easat-7139	21	20	organisations	organisation	NOUN
easat-7139	21	21	is	be	AUX
easat-7139	21	22	limited	limit	VERB
easat-7139	21	23	and	and	CCONJ
easat-7139	21	24	it	it	PRON
easat-7139	21	25	’s	’s	AUX
easat-7139	21	26	integrated	integrate	VERB
easat-7139	21	27	slowly	slowly	ADV
easat-7139	21	28	.	.	PUNCT
easat-7139	22	1	this	this	DET
easat-7139	22	2	slow	slow	ADJ
easat-7139	22	3	integration	integration	NOUN
easat-7139	22	4	,	,	PUNCT
easat-7139	22	5	according	accord	VERB
easat-7139	22	6	to	to	ADP
easat-7139	22	7	yang	yang	PROPN
easat-7139	22	8	,	,	PUNCT
easat-7139	22	9	et	et	PROPN
easat-7139	22	10	al	al	PROPN
easat-7139	22	11	.	.	PUNCT
easat-7139	23	1	[	[	X
easat-7139	23	2	3	3	X
easat-7139	23	3	]	]	PUNCT
easat-7139	23	4	is	be	AUX
easat-7139	23	5	due	due	ADJ
easat-7139	23	6	to	to	ADP
easat-7139	23	7	technological	technological	ADJ
easat-7139	23	8	,	,	PUNCT
easat-7139	23	9	organisational	organisational	ADJ
easat-7139	23	10	and	and	CCONJ
easat-7139	23	11	institutional	institutional	ADJ
easat-7139	23	12	constraints	constraint	NOUN
easat-7139	23	13	faced	face	VERB
easat-7139	23	14	by	by	ADP
easat-7139	23	15	the	the	DET
easat-7139	23	16	public	public	ADJ
easat-7139	23	17	organisations	organisation	NOUN
easat-7139	23	18	.	.	PUNCT
easat-7139	24	1	the	the	DET
easat-7139	24	2	case	case	NOUN
easat-7139	24	3	of	of	ADP
easat-7139	24	4	morocco	morocco	PROPN
easat-7139	24	5	’s	’s	PART
easat-7139	24	6	public	public	ADJ
easat-7139	24	7	sector	sector	NOUN
easat-7139	24	8	is	be	AUX
easat-7139	24	9	reflective	reflective	ADJ
easat-7139	24	10	to	to	ADP
easat-7139	24	11	these	these	DET
easat-7139	24	12	constraints	constraint	NOUN
easat-7139	24	13	,	,	PUNCT
easat-7139	24	14	where	where	SCONJ
easat-7139	24	15	internal	internal	ADJ
easat-7139	24	16	auditing	auditing	NOUN
easat-7139	24	17	is	be	AUX
easat-7139	24	18	assuming	assume	VERB
easat-7139	24	19	a	a	DET
easat-7139	24	20	more	more	ADV
easat-7139	24	21	important	important	ADJ
easat-7139	24	22	role	role	NOUN
easat-7139	24	23	in	in	ADP
easat-7139	24	24	the	the	DET
easat-7139	24	25	management	management	NOUN
easat-7139	24	26	of	of	ADP
easat-7139	24	27	the	the	DET
easat-7139	24	28	public	public	ADJ
easat-7139	24	29	management	management	NOUN
easat-7139	24	30	and	and	CCONJ
easat-7139	24	31	the	the	DET
easat-7139	24	32	governance	governance	NOUN
easat-7139	24	33	of	of	ADP
easat-7139	24	34	resources	resource	NOUN
easat-7139	24	35	.	.	PUNCT
easat-7139	25	1	1292	1292	NUM
easat-7139	25	2	edelweiss	edelweiss	PROPN
easat-7139	25	3	applied	apply	VERB
easat-7139	25	4	science	science	NOUN
easat-7139	25	5	and	and	CCONJ
easat-7139	25	6	technology	technology	NOUN
easat-7139	25	7	issn	issn	PROPN
easat-7139	25	8	:	:	PUNCT
easat-7139	25	9	2576	2576	NUM
easat-7139	25	10	-	-	SYM
easat-7139	25	11	8484	8484	NUM
easat-7139	25	12	vol	vol	NOUN
easat-7139	25	13	.	.	PROPN
easat-7139	26	1	9	9	NUM
easat-7139	26	2	,	,	PUNCT
easat-7139	26	3	no	no	INTJ
easat-7139	26	4	.	.	NOUN
easat-7139	26	5	5	5	NUM
easat-7139	26	6	:	:	SYM
easat-7139	26	7	1291	1291	NUM
easat-7139	26	8	-	-	SYM
easat-7139	26	9	1302	1302	NUM
easat-7139	26	10	,	,	PUNCT
easat-7139	26	11	2025	2025	NUM
easat-7139	26	12	doi	doi	NOUN
easat-7139	26	13	:	:	PUNCT
easat-7139	26	14	10.55214/25768484.v9i5.7139	10.55214/25768484.v9i5.7139	NUM
easat-7139	26	15	©	©	PROPN
easat-7139	26	16	2025	2025	NUM
easat-7139	26	17	by	by	ADP
easat-7139	26	18	the	the	DET
easat-7139	26	19	authors	author	NOUN
easat-7139	26	20	;	;	PUNCT
easat-7139	26	21	licensee	licensee	PROPN
easat-7139	26	22	learning	learning	NOUN
easat-7139	26	23	gate	gate	VERB
easat-7139	26	24	our	our	PRON
easat-7139	26	25	study	study	NOUN
easat-7139	26	26	’s	’s	PART
easat-7139	26	27	aim	aim	NOUN
easat-7139	26	28	is	be	AUX
easat-7139	26	29	to	to	PART
easat-7139	26	30	understand	understand	VERB
easat-7139	26	31	the	the	DET
easat-7139	26	32	perception	perception	NOUN
easat-7139	26	33	of	of	ADP
easat-7139	26	34	public	public	ADJ
easat-7139	26	35	sector	sector	NOUN
easat-7139	26	36	internal	internal	ADJ
easat-7139	26	37	auditors	auditor	NOUN
easat-7139	26	38	regarding	regard	VERB
easat-7139	26	39	the	the	DET
easat-7139	26	40	barriers	barrier	NOUN
easat-7139	26	41	that	that	PRON
easat-7139	26	42	impede	impede	VERB
easat-7139	26	43	the	the	DET
easat-7139	26	44	integration	integration	NOUN
easat-7139	26	45	of	of	ADP
easat-7139	26	46	ai	ai	VERB
easat-7139	26	47	in	in	ADP
easat-7139	26	48	their	their	PRON
easat-7139	26	49	functions	function	NOUN
easat-7139	26	50	,	,	PUNCT
easat-7139	26	51	based	base	VERB
easat-7139	26	52	on	on	ADP
easat-7139	26	53	the	the	DET
easat-7139	26	54	technology	technology	NOUN
easat-7139	26	55	-	-	PUNCT
easat-7139	26	56	organizationenvironment	organizationenvironment	NOUN
easat-7139	26	57	paradigm	paradigm	NOUN
easat-7139	26	58	[	[	X
easat-7139	26	59	4	4	NUM
easat-7139	26	60	]	]	PUNCT
easat-7139	26	61	.	.	PUNCT
easat-7139	27	1	building	build	VERB
easat-7139	27	2	on	on	ADP
easat-7139	27	3	an	an	DET
easat-7139	27	4	exploratory	exploratory	ADJ
easat-7139	27	5	qualitative	qualitative	NOUN
easat-7139	27	6	method	method	NOUN
easat-7139	27	7	,	,	PUNCT
easat-7139	27	8	this	this	DET
easat-7139	27	9	study	study	NOUN
easat-7139	27	10	offers	offer	VERB
easat-7139	27	11	an	an	DET
easat-7139	27	12	organized	organized	ADJ
easat-7139	27	13	and	and	CCONJ
easat-7139	27	14	contextualized	contextualized	ADJ
easat-7139	27	15	understanding	understanding	NOUN
easat-7139	27	16	of	of	ADP
easat-7139	27	17	the	the	DET
easat-7139	27	18	barriers	barrier	NOUN
easat-7139	27	19	internal	internal	ADJ
easat-7139	27	20	auditors	auditor	NOUN
easat-7139	27	21	perceive	perceive	VERB
easat-7139	27	22	,	,	PUNCT
easat-7139	27	23	drawing	draw	VERB
easat-7139	27	24	on	on	ADP
easat-7139	27	25	the	the	DET
easat-7139	27	26	technology	technology	NOUN
easat-7139	27	27	-	-	PUNCT
easat-7139	27	28	organization	organization	NOUN
easat-7139	27	29	-	-	PUNCT
easat-7139	27	30	environment	environment	NOUN
easat-7139	27	31	theoretical	theoretical	ADJ
easat-7139	27	32	framework	framework	NOUN
easat-7139	27	33	.	.	PUNCT
easat-7139	28	1	it	it	PRON
easat-7139	28	2	seeks	seek	VERB
easat-7139	28	3	to	to	PART
easat-7139	28	4	close	close	VERB
easat-7139	28	5	two	two	NUM
easat-7139	28	6	gaps	gap	NOUN
easat-7139	28	7	:	:	PUNCT
easat-7139	28	8	the	the	DET
easat-7139	28	9	first	first	ADJ
easat-7139	28	10	is	be	AUX
easat-7139	28	11	a	a	DET
easat-7139	28	12	thorough	thorough	ADJ
easat-7139	28	13	comprehension	comprehension	NOUN
easat-7139	28	14	of	of	ADP
easat-7139	28	15	the	the	DET
easat-7139	28	16	opposition	opposition	NOUN
easat-7139	28	17	to	to	ADP
easat-7139	28	18	the	the	DET
easat-7139	28	19	application	application	NOUN
easat-7139	28	20	of	of	ADP
easat-7139	28	21	ai	ai	NOUN
easat-7139	28	22	in	in	ADP
easat-7139	28	23	internal	internal	ADJ
easat-7139	28	24	auditing	auditing	NOUN
easat-7139	28	25	,	,	PUNCT
easat-7139	28	26	and	and	CCONJ
easat-7139	28	27	the	the	DET
easat-7139	28	28	second	second	NOUN
easat-7139	28	29	is	be	AUX
easat-7139	28	30	the	the	DET
easat-7139	28	31	dearth	dearth	NOUN
easat-7139	28	32	of	of	ADP
easat-7139	28	33	empirical	empirical	ADJ
easat-7139	28	34	studies	study	NOUN
easat-7139	28	35	grounded	ground	VERB
easat-7139	28	36	in	in	ADP
easat-7139	28	37	the	the	DET
easat-7139	28	38	moroccan	moroccan	PROPN
easat-7139	28	39	environment	environment	PROPN
easat-7139	28	40	.	.	PUNCT
easat-7139	29	1	to	to	PART
easat-7139	29	2	reach	reach	VERB
easat-7139	29	3	our	our	PRON
easat-7139	29	4	goal	goal	NOUN
easat-7139	29	5	,	,	PUNCT
easat-7139	29	6	we	we	PRON
easat-7139	29	7	explored	explore	VERB
easat-7139	29	8	a	a	DET
easat-7139	29	9	key	key	ADJ
easat-7139	29	10	question	question	NOUN
easat-7139	29	11	:	:	PUNCT
easat-7139	29	12	what	what	PRON
easat-7139	29	13	are	be	AUX
easat-7139	29	14	the	the	DET
easat-7139	29	15	main	main	ADJ
easat-7139	29	16	barriers	barrier	NOUN
easat-7139	29	17	to	to	ADP
easat-7139	29	18	integrating	integrate	VERB
easat-7139	29	19	artificial	artificial	ADJ
easat-7139	29	20	intelligence	intelligence	NOUN
easat-7139	29	21	into	into	ADP
easat-7139	29	22	internal	internal	ADJ
easat-7139	29	23	auditing	auditing	NOUN
easat-7139	29	24	within	within	ADP
easat-7139	29	25	morocco	morocco	PROPN
easat-7139	29	26	’s	’s	PART
easat-7139	29	27	public	public	ADJ
easat-7139	29	28	sector	sector	NOUN
easat-7139	29	29	?	?	PUNCT
easat-7139	30	1	to	to	PART
easat-7139	30	2	answer	answer	VERB
easat-7139	30	3	this	this	PRON
easat-7139	30	4	and	and	CCONJ
easat-7139	30	5	meet	meet	VERB
easat-7139	30	6	our	our	PRON
easat-7139	30	7	study	study	NOUN
easat-7139	30	8	’s	’s	PART
easat-7139	30	9	objectives	objective	NOUN
easat-7139	30	10	,	,	PUNCT
easat-7139	30	11	this	this	DET
easat-7139	30	12	work	work	NOUN
easat-7139	30	13	is	be	AUX
easat-7139	30	14	structured	structure	VERB
easat-7139	30	15	around	around	ADP
easat-7139	30	16	four	four	NUM
easat-7139	30	17	main	main	ADJ
easat-7139	30	18	axes	axis	NOUN
easat-7139	30	19	.	.	PUNCT
easat-7139	31	1	in	in	ADP
easat-7139	31	2	the	the	DET
easat-7139	31	3	first	first	ADJ
easat-7139	31	4	,	,	PUNCT
easat-7139	31	5	we	we	PRON
easat-7139	31	6	present	present	VERB
easat-7139	31	7	explanations	explanation	NOUN
easat-7139	31	8	about	about	ADP
easat-7139	31	9	the	the	DET
easat-7139	31	10	technology	technology	NOUN
easat-7139	31	11	-	-	PUNCT
easat-7139	31	12	organization	organization	NOUN
easat-7139	31	13	-	-	PUNCT
easat-7139	31	14	environment	environment	NOUN
easat-7139	31	15	framework	framework	NOUN
easat-7139	31	16	.	.	PUNCT
easat-7139	32	1	the	the	DET
easat-7139	32	2	second	second	ADJ
easat-7139	32	3	line	line	NOUN
easat-7139	32	4	of	of	ADP
easat-7139	32	5	research	research	NOUN
easat-7139	32	6	focuses	focus	VERB
easat-7139	32	7	on	on	ADP
easat-7139	32	8	a	a	DET
easat-7139	32	9	comprehensive	comprehensive	ADJ
easat-7139	32	10	analysis	analysis	NOUN
easat-7139	32	11	of	of	ADP
easat-7139	32	12	the	the	DET
easat-7139	32	13	relevant	relevant	ADJ
easat-7139	32	14	literature	literature	NOUN
easat-7139	32	15	,	,	PUNCT
easat-7139	32	16	with	with	ADP
easat-7139	32	17	the	the	DET
easat-7139	32	18	aim	aim	NOUN
easat-7139	32	19	of	of	ADP
easat-7139	32	20	identifying	identify	VERB
easat-7139	32	21	the	the	DET
easat-7139	32	22	factors	factor	NOUN
easat-7139	32	23	influencing	influence	VERB
easat-7139	32	24	the	the	DET
easat-7139	32	25	integration	integration	NOUN
easat-7139	32	26	of	of	ADP
easat-7139	32	27	artificial	artificial	ADJ
easat-7139	32	28	intelligence	intelligence	NOUN
easat-7139	32	29	in	in	ADP
easat-7139	32	30	the	the	DET
easat-7139	32	31	field	field	NOUN
easat-7139	32	32	of	of	ADP
easat-7139	32	33	internal	internal	ADJ
easat-7139	32	34	auditing	auditing	NOUN
easat-7139	32	35	.	.	PUNCT
easat-7139	33	1	the	the	DET
easat-7139	33	2	third	third	ADJ
easat-7139	33	3	axis	axis	NOUN
easat-7139	33	4	focuses	focus	VERB
easat-7139	33	5	on	on	ADP
easat-7139	33	6	the	the	DET
easat-7139	33	7	methodology	methodology	NOUN
easat-7139	33	8	we	we	PRON
easat-7139	33	9	adopted	adopt	VERB
easat-7139	33	10	to	to	PART
easat-7139	33	11	conduct	conduct	VERB
easat-7139	33	12	out	out	ADP
easat-7139	33	13	research	research	NOUN
easat-7139	33	14	.	.	PUNCT
easat-7139	34	1	the	the	DET
easat-7139	34	2	last	last	ADJ
easat-7139	34	3	two	two	NUM
easat-7139	34	4	axes	axis	NOUN
easat-7139	34	5	present	present	ADJ
easat-7139	34	6	respectively	respectively	ADV
easat-7139	34	7	the	the	DET
easat-7139	34	8	qualitative	qualitative	ADJ
easat-7139	34	9	data	data	NOUN
easat-7139	34	10	analysis	analysis	NOUN
easat-7139	34	11	and	and	CCONJ
easat-7139	34	12	the	the	DET
easat-7139	34	13	discussion	discussion	NOUN
easat-7139	34	14	of	of	ADP
easat-7139	34	15	the	the	DET
easat-7139	34	16	findings	finding	NOUN
easat-7139	34	17	.	.	PUNCT
easat-7139	35	1	2	2	X
easat-7139	35	2	.	.	X
easat-7139	35	3	the	the	DET
easat-7139	35	4	technology	technology	NOUN
easat-7139	35	5	-	-	PUNCT
easat-7139	35	6	organization	organization	NOUN
easat-7139	35	7	-	-	PUNCT
easat-7139	35	8	environment	environment	NOUN
easat-7139	35	9	framework	framework	NOUN
easat-7139	35	10	over	over	ADP
easat-7139	35	11	the	the	DET
easat-7139	35	12	years	year	NOUN
easat-7139	35	13	,	,	PUNCT
easat-7139	35	14	researchers	researcher	NOUN
easat-7139	35	15	in	in	ADP
easat-7139	35	16	the	the	DET
easat-7139	35	17	field	field	NOUN
easat-7139	35	18	of	of	ADP
easat-7139	35	19	information	information	NOUN
easat-7139	35	20	technology	technology	NOUN
easat-7139	35	21	have	have	AUX
easat-7139	35	22	developed	develop	VERB
easat-7139	35	23	different	different	ADJ
easat-7139	35	24	theories	theory	NOUN
easat-7139	35	25	and	and	CCONJ
easat-7139	35	26	models	model	NOUN
easat-7139	35	27	to	to	PART
easat-7139	35	28	help	help	VERB
easat-7139	35	29	understand	understand	VERB
easat-7139	35	30	what	what	PRON
easat-7139	35	31	drives	drive	VERB
easat-7139	35	32	or	or	CCONJ
easat-7139	35	33	impedes	impede	VERB
easat-7139	35	34	the	the	DET
easat-7139	35	35	use	use	NOUN
easat-7139	35	36	,	,	PUNCT
easat-7139	35	37	adoption	adoption	NOUN
easat-7139	35	38	and	and	CCONJ
easat-7139	35	39	post	post	NOUN
easat-7139	35	40	-	-	NOUN
easat-7139	35	41	adoption	adoption	NOUN
easat-7139	35	42	of	of	ADP
easat-7139	35	43	technology	technology	NOUN
easat-7139	35	44	,	,	PUNCT
easat-7139	35	45	whether	whether	SCONJ
easat-7139	35	46	on	on	ADP
easat-7139	35	47	an	an	DET
easat-7139	35	48	individual	individual	ADJ
easat-7139	35	49	or	or	CCONJ
easat-7139	35	50	organizational	organizational	ADJ
easat-7139	35	51	scale	scale	NOUN
easat-7139	35	52	.	.	PUNCT
easat-7139	36	1	in	in	ADP
easat-7139	36	2	this	this	DET
easat-7139	36	3	vein	vein	NOUN
easat-7139	36	4	,	,	PUNCT
easat-7139	36	5	the	the	DET
easat-7139	36	6	technology	technology	NOUN
easat-7139	36	7	acceptance	acceptance	NOUN
easat-7139	36	8	model	model	NOUN
easat-7139	36	9	(	(	PUNCT
easat-7139	36	10	tam	tam	PROPN
easat-7139	36	11	)	)	PUNCT
easat-7139	36	12	,	,	PUNCT
easat-7139	36	13	the	the	DET
easat-7139	36	14	unified	unified	ADJ
easat-7139	36	15	theory	theory	NOUN
easat-7139	36	16	of	of	ADP
easat-7139	36	17	acceptance	acceptance	NOUN
easat-7139	36	18	and	and	CCONJ
easat-7139	36	19	use	use	NOUN
easat-7139	36	20	of	of	ADP
easat-7139	36	21	technology	technology	NOUN
easat-7139	36	22	(	(	PUNCT
easat-7139	36	23	utaut	utaut	NOUN
easat-7139	36	24	)	)	PUNCT
easat-7139	36	25	and	and	CCONJ
easat-7139	36	26	the	the	DET
easat-7139	36	27	technology	technology	NOUN
easat-7139	36	28	-	-	PUNCT
easat-7139	36	29	organization	organization	NOUN
easat-7139	36	30	-	-	PUNCT
easat-7139	36	31	environment	environment	NOUN
easat-7139	36	32	(	(	PUNCT
easat-7139	36	33	toe	toe	NOUN
easat-7139	36	34	)	)	PUNCT
easat-7139	36	35	framework	framework	NOUN
easat-7139	36	36	are	be	AUX
easat-7139	36	37	some	some	PRON
easat-7139	36	38	of	of	ADP
easat-7139	36	39	the	the	DET
easat-7139	36	40	most	most	ADV
easat-7139	36	41	used	use	VERB
easat-7139	36	42	theories	theory	NOUN
easat-7139	36	43	in	in	ADP
easat-7139	36	44	the	the	DET
easat-7139	36	45	field	field	NOUN
easat-7139	36	46	.	.	PUNCT
easat-7139	37	1	as	as	ADP
easat-7139	37	2	such	such	ADJ
easat-7139	37	3	,	,	PUNCT
easat-7139	37	4	the	the	DET
easat-7139	37	5	toe	toe	NOUN
easat-7139	37	6	framework	framework	NOUN
easat-7139	37	7	has	have	AUX
easat-7139	37	8	been	be	AUX
easat-7139	37	9	extensively	extensively	ADV
easat-7139	37	10	used	use	VERB
easat-7139	37	11	by	by	ADP
easat-7139	37	12	researchers	researcher	NOUN
easat-7139	37	13	and	and	CCONJ
easat-7139	37	14	has	have	AUX
easat-7139	37	15	been	be	AUX
easat-7139	37	16	examined	examine	VERB
easat-7139	37	17	by	by	ADP
easat-7139	37	18	empirical	empirical	ADJ
easat-7139	37	19	qualitative	qualitative	NOUN
easat-7139	37	20	and	and	CCONJ
easat-7139	37	21	quantitative	quantitative	ADJ
easat-7139	37	22	research	research	NOUN
easat-7139	37	23	on	on	ADP
easat-7139	37	24	different	different	ADJ
easat-7139	37	25	technological	technological	ADJ
easat-7139	37	26	innovations	innovation	NOUN
easat-7139	37	27	and	and	CCONJ
easat-7139	37	28	different	different	ADJ
easat-7139	37	29	contexts	context	NOUN
easat-7139	37	30	to	to	PART
easat-7139	37	31	understand	understand	VERB
easat-7139	37	32	technology	technology	NOUN
easat-7139	37	33	adoption	adoption	NOUN
easat-7139	37	34	[	[	X
easat-7139	37	35	5	5	NUM
easat-7139	37	36	,	,	PUNCT
easat-7139	37	37	6	6	NUM
easat-7139	37	38	]	]	PUNCT
easat-7139	37	39	.	.	PUNCT
easat-7139	38	1	the	the	DET
easat-7139	38	2	toe	toe	NOUN
easat-7139	38	3	framework	framework	NOUN
easat-7139	38	4	has	have	AUX
easat-7139	38	5	been	be	AUX
easat-7139	38	6	introduced	introduce	VERB
easat-7139	38	7	in	in	ADP
easat-7139	38	8	the	the	DET
easat-7139	38	9	“	"	PUNCT
easat-7139	38	10	the	the	DET
easat-7139	38	11	processes	process	NOUN
easat-7139	38	12	of	of	ADP
easat-7139	38	13	technological	technological	ADJ
easat-7139	38	14	innovation	innovation	NOUN
easat-7139	38	15	”	"	PUNCT
easat-7139	38	16	book	book	NOUN
easat-7139	38	17	[	[	X
easat-7139	38	18	4	4	NUM
easat-7139	38	19	]	]	PUNCT
easat-7139	38	20	.	.	PUNCT
easat-7139	39	1	considering	consider	VERB
easat-7139	39	2	the	the	DET
easat-7139	39	3	different	different	ADJ
easat-7139	39	4	contexts	contexts	NOUN
easat-7139	39	5	,	,	PUNCT
easat-7139	39	6	technological	technological	ADJ
easat-7139	39	7	,	,	PUNCT
easat-7139	39	8	organizational	organizational	ADJ
easat-7139	39	9	,	,	PUNCT
easat-7139	39	10	and	and	CCONJ
easat-7139	39	11	environmental	environmental	ADJ
easat-7139	39	12	,	,	PUNCT
easat-7139	39	13	this	this	DET
easat-7139	39	14	model	model	NOUN
easat-7139	39	15	identifies	identify	VERB
easat-7139	39	16	the	the	DET
easat-7139	39	17	major	major	ADJ
easat-7139	39	18	factors	factor	NOUN
easat-7139	39	19	influencing	influence	VERB
easat-7139	39	20	the	the	DET
easat-7139	39	21	adoption	adoption	NOUN
easat-7139	39	22	and	and	CCONJ
easat-7139	39	23	use	use	NOUN
easat-7139	39	24	of	of	ADP
easat-7139	39	25	technologies	technology	NOUN
easat-7139	39	26	by	by	ADP
easat-7139	39	27	organisations	organisation	NOUN
easat-7139	39	28	.	.	PUNCT
easat-7139	40	1	the	the	DET
easat-7139	40	2	adoption	adoption	NOUN
easat-7139	40	3	of	of	ADP
easat-7139	40	4	technological	technological	ADJ
easat-7139	40	5	innovation	innovation	NOUN
easat-7139	40	6	is	be	AUX
easat-7139	40	7	thought	think	VERB
easat-7139	40	8	to	to	PART
easat-7139	40	9	be	be	AUX
easat-7139	40	10	influenced	influence	VERB
easat-7139	40	11	by	by	ADP
easat-7139	40	12	these	these	DET
easat-7139	40	13	three	three	NUM
easat-7139	40	14	contexts	context	NOUN
easat-7139	41	1	[	[	X
easat-7139	41	2	6	6	NUM
easat-7139	41	3	]	]	PUNCT
easat-7139	41	4	.	.	PUNCT
easat-7139	42	1	the	the	DET
easat-7139	42	2	first	first	ADJ
easat-7139	42	3	level	level	NOUN
easat-7139	42	4	is	be	AUX
easat-7139	42	5	technological	technological	ADJ
easat-7139	42	6	context	context	NOUN
easat-7139	42	7	.	.	PUNCT
easat-7139	43	1	it	it	PRON
easat-7139	43	2	includes	include	VERB
easat-7139	43	3	all	all	DET
easat-7139	43	4	the	the	DET
easat-7139	43	5	technologies	technology	NOUN
easat-7139	43	6	that	that	PRON
easat-7139	43	7	are	be	AUX
easat-7139	43	8	pertinent	pertinent	ADJ
easat-7139	43	9	to	to	ADP
easat-7139	43	10	the	the	DET
easat-7139	43	11	organization	organization	NOUN
easat-7139	43	12	,	,	PUNCT
easat-7139	43	13	whether	whether	SCONJ
easat-7139	43	14	they	they	PRON
easat-7139	43	15	are	be	AUX
easat-7139	43	16	already	already	ADV
easat-7139	43	17	used	use	VERB
easat-7139	43	18	in	in	ADP
easat-7139	43	19	the	the	DET
easat-7139	43	20	organization	organization	NOUN
easat-7139	43	21	and	and	CCONJ
easat-7139	43	22	are	be	AUX
easat-7139	43	23	available	available	ADJ
easat-7139	43	24	but	but	CCONJ
easat-7139	43	25	not	not	PART
easat-7139	43	26	yet	yet	ADV
easat-7139	43	27	implemented	implement	VERB
easat-7139	43	28	[	[	PUNCT
easat-7139	43	29	7	7	NUM
easat-7139	43	30	]	]	PUNCT
easat-7139	43	31	.	.	PUNCT
easat-7139	44	1	technologies	technology	NOUN
easat-7139	44	2	that	that	PRON
easat-7139	44	3	an	an	DET
easat-7139	44	4	organization	organization	NOUN
easat-7139	44	5	is	be	AUX
easat-7139	44	6	already	already	ADV
easat-7139	44	7	using	use	VERB
easat-7139	44	8	are	be	AUX
easat-7139	44	9	included	include	VERB
easat-7139	44	10	in	in	ADP
easat-7139	44	11	the	the	DET
easat-7139	44	12	adoption	adoption	NOUN
easat-7139	44	13	process	process	NOUN
easat-7139	44	14	,	,	PUNCT
easat-7139	44	15	as	as	SCONJ
easat-7139	44	16	they	they	PRON
easat-7139	44	17	considered	consider	VERB
easat-7139	44	18	as	as	ADP
easat-7139	44	19	a	a	DET
easat-7139	44	20	general	general	ADJ
easat-7139	44	21	limit	limit	NOUN
easat-7139	44	22	to	to	ADP
easat-7139	44	23	the	the	DET
easat-7139	44	24	extent	extent	NOUN
easat-7139	44	25	of	of	ADP
easat-7139	44	26	technological	technological	ADJ
easat-7139	44	27	change	change	NOUN
easat-7139	44	28	an	an	DET
easat-7139	44	29	organization	organization	NOUN
easat-7139	44	30	can	can	AUX
easat-7139	44	31	achieve	achieve	VERB
easat-7139	44	32	.	.	PUNCT
easat-7139	45	1	they	they	PRON
easat-7139	45	2	affect	affect	VERB
easat-7139	45	3	innovation	innovation	NOUN
easat-7139	45	4	too	too	ADV
easat-7139	45	5	,	,	PUNCT
easat-7139	45	6	with	with	ADP
easat-7139	45	7	innovations	innovation	NOUN
easat-7139	45	8	not	not	PART
easat-7139	45	9	yet	yet	ADV
easat-7139	45	10	adopted	adopt	VERB
easat-7139	45	11	by	by	ADP
easat-7139	45	12	the	the	DET
easat-7139	45	13	firm	firm	NOUN
easat-7139	45	14	helping	help	VERB
easat-7139	45	15	to	to	PART
easat-7139	45	16	shape	shape	VERB
easat-7139	45	17	it	it	PRON
easat-7139	45	18	.	.	PUNCT
easat-7139	46	1	on	on	ADP
easat-7139	46	2	the	the	DET
easat-7139	46	3	one	one	NUM
easat-7139	46	4	hand	hand	NOUN
easat-7139	46	5	,	,	PUNCT
easat-7139	46	6	they	they	PRON
easat-7139	46	7	define	define	VERB
easat-7139	46	8	the	the	DET
easat-7139	46	9	limits	limit	NOUN
easat-7139	46	10	of	of	ADP
easat-7139	46	11	what	what	PRON
easat-7139	46	12	is	be	AUX
easat-7139	46	13	possible	possible	ADJ
easat-7139	46	14	.	.	PUNCT
easat-7139	47	1	on	on	ADP
easat-7139	47	2	the	the	DET
easat-7139	47	3	other	other	ADJ
easat-7139	47	4	,	,	PUNCT
easat-7139	47	5	they	they	PRON
easat-7139	47	6	show	show	VERB
easat-7139	47	7	organizations	organization	NOUN
easat-7139	47	8	how	how	SCONJ
easat-7139	47	9	technology	technology	NOUN
easat-7139	47	10	can	can	AUX
easat-7139	47	11	enable	enable	VERB
easat-7139	47	12	them	they	PRON
easat-7139	47	13	to	to	PART
easat-7139	47	14	evolve	evolve	VERB
easat-7139	47	15	and	and	CCONJ
easat-7139	47	16	adapt	adapt	VERB
easat-7139	47	17	[	[	X
easat-7139	47	18	8	8	NUM
easat-7139	47	19	]	]	PUNCT
easat-7139	47	20	.	.	PUNCT
easat-7139	48	1	a	a	DET
easat-7139	48	2	second	second	ADJ
easat-7139	48	3	context	context	NOUN
easat-7139	48	4	in	in	ADP
easat-7139	48	5	the	the	DET
easat-7139	48	6	toe	toe	NOUN
easat-7139	48	7	framework	framework	NOUN
easat-7139	48	8	is	be	AUX
easat-7139	48	9	the	the	DET
easat-7139	48	10	organizational	organizational	ADJ
easat-7139	48	11	context	context	NOUN
easat-7139	48	12	.	.	PUNCT
easat-7139	49	1	it	it	PRON
easat-7139	49	2	covers	cover	VERB
easat-7139	49	3	several	several	ADJ
easat-7139	49	4	characteristics	characteristic	NOUN
easat-7139	49	5	of	of	ADP
easat-7139	49	6	the	the	DET
easat-7139	49	7	organization	organization	NOUN
easat-7139	49	8	and	and	CCONJ
easat-7139	49	9	is	be	AUX
easat-7139	49	10	related	relate	VERB
easat-7139	49	11	to	to	ADP
easat-7139	49	12	the	the	DET
easat-7139	49	13	resources	resource	NOUN
easat-7139	49	14	of	of	ADP
easat-7139	49	15	the	the	DET
easat-7139	49	16	organization	organization	NOUN
easat-7139	49	17	,	,	PUNCT
easat-7139	49	18	including	include	VERB
easat-7139	49	19	its	its	PRON
easat-7139	49	20	size	size	NOUN
easat-7139	49	21	,	,	PUNCT
easat-7139	49	22	structure	structure	NOUN
easat-7139	49	23	,	,	PUNCT
easat-7139	49	24	procedures	procedure	NOUN
easat-7139	49	25	,	,	PUNCT
easat-7139	49	26	human	human	ADJ
easat-7139	49	27	resources	resource	NOUN
easat-7139	49	28	,	,	PUNCT
easat-7139	49	29	other	other	ADJ
easat-7139	49	30	resources	resource	NOUN
easat-7139	49	31	and	and	CCONJ
easat-7139	49	32	links	link	NOUN
easat-7139	49	33	with	with	ADP
easat-7139	49	34	other	other	ADJ
easat-7139	49	35	organizations	organization	NOUN
easat-7139	49	36	[	[	X
easat-7139	49	37	9	9	NUM
easat-7139	49	38	]	]	PUNCT
easat-7139	49	39	.	.	PUNCT
easat-7139	50	1	the	the	DET
easat-7139	50	2	final	final	ADJ
easat-7139	50	3	toe	toe	NOUN
easat-7139	50	4	context	context	NOUN
easat-7139	50	5	is	be	AUX
easat-7139	50	6	the	the	DET
easat-7139	50	7	environmental	environmental	ADJ
easat-7139	50	8	context	context	NOUN
easat-7139	50	9	.	.	PUNCT
easat-7139	51	1	according	accord	VERB
easat-7139	51	2	to	to	ADP
easat-7139	51	3	tornatzky	tornatzky	NOUN
easat-7139	51	4	and	and	CCONJ
easat-7139	51	5	fleischer	fleischer	NOUN
easat-7139	51	6	[	[	X
easat-7139	51	7	4	4	NUM
easat-7139	51	8	]	]	PUNCT
easat-7139	51	9	the	the	DET
easat-7139	51	10	environmental	environmental	ADJ
easat-7139	51	11	level	level	NOUN
easat-7139	51	12	describes	describe	VERB
easat-7139	51	13	the	the	DET
easat-7139	51	14	environment	environment	NOUN
easat-7139	51	15	in	in	ADP
easat-7139	51	16	which	which	PRON
easat-7139	51	17	the	the	DET
easat-7139	51	18	company	company	NOUN
easat-7139	51	19	operates	operate	VERB
easat-7139	51	20	,	,	PUNCT
easat-7139	51	21	including	include	VERB
easat-7139	51	22	industry	industry	NOUN
easat-7139	51	23	,	,	PUNCT
easat-7139	51	24	competitors	competitor	NOUN
easat-7139	51	25	and	and	CCONJ
easat-7139	51	26	relations	relation	NOUN
easat-7139	51	27	with	with	ADP
easat-7139	51	28	public	public	ADJ
easat-7139	51	29	authorities	authority	NOUN
easat-7139	51	30	.	.	PUNCT
easat-7139	52	1	baker	baker	PROPN
easat-7139	53	1	[	[	X
easat-7139	53	2	8	8	NUM
easat-7139	53	3	]	]	PUNCT
easat-7139	53	4	adds	add	VERB
easat-7139	53	5	that	that	SCONJ
easat-7139	53	6	this	this	DET
easat-7139	53	7	context	context	NOUN
easat-7139	53	8	is	be	AUX
easat-7139	53	9	also	also	ADV
easat-7139	53	10	linked	link	VERB
easat-7139	53	11	to	to	ADP
easat-7139	53	12	the	the	DET
easat-7139	53	13	presence	presence	NOUN
easat-7139	53	14	(	(	PUNCT
easat-7139	53	15	or	or	CCONJ
easat-7139	53	16	absence	absence	NOUN
easat-7139	53	17	)	)	PUNCT
easat-7139	53	18	of	of	ADP
easat-7139	53	19	technology	technology	NOUN
easat-7139	53	20	service	service	NOUN
easat-7139	53	21	providers	provider	NOUN
easat-7139	53	22	.	.	PUNCT
easat-7139	54	1	thus	thus	ADV
easat-7139	54	2	,	,	PUNCT
easat-7139	54	3	junior	junior	PROPN
easat-7139	54	4	,	,	PUNCT
easat-7139	54	5	et	et	PROPN
easat-7139	54	6	al	al	PROPN
easat-7139	54	7	.	.	PUNCT
easat-7139	55	1	[	[	X
easat-7139	55	2	9	9	NUM
easat-7139	55	3	]	]	PUNCT
easat-7139	55	4	indicate	indicate	VERB
easat-7139	55	5	that	that	SCONJ
easat-7139	55	6	industry	industry	NOUN
easat-7139	55	7	composition	composition	NOUN
easat-7139	55	8	and	and	CCONJ
easat-7139	55	9	macroeconomic	macroeconomic	ADJ
easat-7139	55	10	aspects	aspect	NOUN
easat-7139	55	11	are	be	AUX
easat-7139	55	12	part	part	NOUN
easat-7139	55	13	of	of	ADP
easat-7139	55	14	the	the	DET
easat-7139	55	15	environmental	environmental	ADJ
easat-7139	55	16	context	context	NOUN
easat-7139	55	17	.	.	PUNCT
easat-7139	56	1	1293	1293	NUM
easat-7139	56	2	edelweiss	edelweiss	PROPN
easat-7139	56	3	applied	apply	VERB
easat-7139	56	4	science	science	NOUN
easat-7139	56	5	and	and	CCONJ
easat-7139	56	6	technology	technology	NOUN
easat-7139	56	7	issn	issn	PROPN
easat-7139	56	8	:	:	PUNCT
easat-7139	56	9	2576	2576	NUM
easat-7139	56	10	-	-	SYM
easat-7139	56	11	8484	8484	NUM
easat-7139	56	12	vol	vol	NOUN
easat-7139	56	13	.	.	PROPN
easat-7139	57	1	9	9	NUM
easat-7139	57	2	,	,	PUNCT
easat-7139	57	3	no	no	INTJ
easat-7139	57	4	.	.	NOUN
easat-7139	57	5	5	5	NUM
easat-7139	57	6	:	:	SYM
easat-7139	57	7	1291	1291	NUM
easat-7139	57	8	-	-	SYM
easat-7139	57	9	1302	1302	NUM
easat-7139	57	10	,	,	PUNCT
easat-7139	57	11	2025	2025	NUM
easat-7139	57	12	doi	doi	NOUN
easat-7139	57	13	:	:	PUNCT
easat-7139	57	14	10.55214/25768484.v9i5.7139	10.55214/25768484.v9i5.7139	NUM
easat-7139	57	15	©	©	PROPN
easat-7139	57	16	2025	2025	NUM
easat-7139	57	17	by	by	ADP
easat-7139	57	18	the	the	DET
easat-7139	57	19	authors	author	NOUN
easat-7139	57	20	;	;	PUNCT
easat-7139	57	21	licensee	licensee	PROPN
easat-7139	57	22	learning	learn	VERB
easat-7139	57	23	gate	gate	NOUN
easat-7139	57	24	figure	figure	NOUN
easat-7139	57	25	1	1	NUM
easat-7139	57	26	.	.	PUNCT
easat-7139	57	27	technology	technology	NOUN
easat-7139	57	28	-	-	PUNCT
easat-7139	57	29	organization	organization	NOUN
easat-7139	57	30	-	-	PUNCT
easat-7139	57	31	environment	environment	NOUN
easat-7139	57	32	framework	framework	NOUN
easat-7139	57	33	.	.	PUNCT
easat-7139	58	1	source	source	NOUN
easat-7139	58	2	:	:	PUNCT
easat-7139	58	3	adapted	adapt	VERB
easat-7139	58	4	from	from	ADP
easat-7139	58	5	baker	baker	PROPN
easat-7139	59	1	[	[	X
easat-7139	59	2	8	8	NUM
easat-7139	59	3	]	]	PUNCT
easat-7139	59	4	.	.	PUNCT
easat-7139	60	1	3	3	X
easat-7139	60	2	.	.	X
easat-7139	60	3	background	background	NOUN
easat-7139	60	4	and	and	CCONJ
easat-7139	60	5	literature	literature	PROPN
easat-7139	60	6	review	review	VERB
easat-7139	60	7	one	one	NUM
easat-7139	60	8	of	of	ADP
easat-7139	60	9	the	the	DET
easat-7139	60	10	most	most	ADV
easat-7139	60	11	significant	significant	ADJ
easat-7139	60	12	technologies	technology	NOUN
easat-7139	60	13	that	that	PRON
easat-7139	60	14	businesses	business	NOUN
easat-7139	60	15	around	around	ADP
easat-7139	60	16	the	the	DET
easat-7139	60	17	world	world	NOUN
easat-7139	60	18	are	be	AUX
easat-7139	60	19	considering	consider	VERB
easat-7139	60	20	is	be	AUX
easat-7139	60	21	artificial	artificial	ADJ
easat-7139	60	22	intelligence	intelligence	NOUN
easat-7139	60	23	(	(	PUNCT
easat-7139	60	24	ai	ai	NOUN
easat-7139	60	25	)	)	PUNCT
easat-7139	60	26	.	.	PUNCT
easat-7139	61	1	the	the	DET
easat-7139	61	2	term	term	NOUN
easat-7139	61	3	artificial	artificial	ADJ
easat-7139	61	4	intelligence	intelligence	NOUN
easat-7139	61	5	(	(	PUNCT
easat-7139	61	6	ai	ai	PROPN
easat-7139	61	7	)	)	PUNCT
easat-7139	61	8	refers	refer	VERB
easat-7139	61	9	to	to	ADP
easat-7139	61	10	a	a	DET
easat-7139	61	11	broad	broad	ADJ
easat-7139	61	12	range	range	NOUN
easat-7139	61	13	of	of	ADP
easat-7139	61	14	methods	method	NOUN
easat-7139	61	15	for	for	ADP
easat-7139	61	16	teaching	teach	VERB
easat-7139	61	17	computers	computer	NOUN
easat-7139	61	18	to	to	PART
easat-7139	61	19	carry	carry	VERB
easat-7139	61	20	out	out	ADP
easat-7139	61	21	tasks	task	NOUN
easat-7139	61	22	that	that	PRON
easat-7139	61	23	call	call	VERB
easat-7139	61	24	for	for	ADP
easat-7139	61	25	human	human	ADJ
easat-7139	61	26	intelligence	intelligence	NOUN
easat-7139	61	27	.	.	PUNCT
easat-7139	62	1	according	accord	VERB
easat-7139	62	2	to	to	ADP
easat-7139	62	3	alsheiabni	alsheiabni	PROPN
easat-7139	62	4	,	,	PUNCT
easat-7139	62	5	et	et	PROPN
easat-7139	62	6	al	al	PROPN
easat-7139	62	7	.	.	PUNCT
easat-7139	63	1	[	[	X
easat-7139	63	2	10	10	NUM
easat-7139	63	3	]	]	X
easat-7139	63	4	artificial	artificial	ADJ
easat-7139	63	5	intelligence	intelligence	NOUN
easat-7139	63	6	(	(	PUNCT
easat-7139	63	7	ai	ai	PROPN
easat-7139	63	8	)	)	PUNCT
easat-7139	63	9	encompasses	encompass	VERB
easat-7139	63	10	a	a	DET
easat-7139	63	11	wide	wide	ADJ
easat-7139	63	12	range	range	NOUN
easat-7139	63	13	of	of	ADP
easat-7139	63	14	fields	field	NOUN
easat-7139	63	15	,	,	PUNCT
easat-7139	63	16	including	include	VERB
easat-7139	63	17	robots	robot	NOUN
easat-7139	63	18	,	,	PUNCT
easat-7139	63	19	expert	expert	NOUN
easat-7139	63	20	systems	system	NOUN
easat-7139	63	21	,	,	PUNCT
easat-7139	63	22	deep	deep	ADJ
easat-7139	63	23	learning	learning	NOUN
easat-7139	63	24	,	,	PUNCT
easat-7139	63	25	and	and	CCONJ
easat-7139	63	26	machine	machine	NOUN
easat-7139	63	27	learning	learning	NOUN
easat-7139	63	28	.	.	PUNCT
easat-7139	64	1	the	the	DET
easat-7139	64	2	aim	aim	NOUN
easat-7139	64	3	of	of	ADP
easat-7139	64	4	our	our	PRON
easat-7139	64	5	study	study	NOUN
easat-7139	64	6	is	be	AUX
easat-7139	64	7	to	to	PART
easat-7139	64	8	investigate	investigate	VERB
easat-7139	64	9	the	the	DET
easat-7139	64	10	barriers	barrier	NOUN
easat-7139	64	11	internal	internal	ADJ
easat-7139	64	12	auditors	auditor	NOUN
easat-7139	64	13	face	face	VERB
easat-7139	64	14	while	while	SCONJ
easat-7139	64	15	implementing	implement	VERB
easat-7139	64	16	and	and	CCONJ
easat-7139	64	17	utilizing	utilize	VERB
easat-7139	64	18	ai	ai	VERB
easat-7139	64	19	.	.	PUNCT
easat-7139	65	1	the	the	DET
easat-7139	65	2	term	term	NOUN
easat-7139	65	3	"	"	PUNCT
easat-7139	65	4	barriers	barrier	NOUN
easat-7139	65	5	"	"	PUNCT
easat-7139	65	6	describes	describe	VERB
easat-7139	65	7	elements	element	NOUN
easat-7139	65	8	that	that	PRON
easat-7139	65	9	impede	impede	VERB
easat-7139	65	10	how	how	SCONJ
easat-7139	65	11	an	an	DET
easat-7139	65	12	organization	organization	NOUN
easat-7139	65	13	adopts	adopt	VERB
easat-7139	65	14	technology	technology	NOUN
easat-7139	65	15	[	[	X
easat-7139	65	16	11	11	NUM
easat-7139	65	17	]	]	PUNCT
easat-7139	65	18	.	.	PUNCT
easat-7139	66	1	many	many	ADJ
easat-7139	66	2	researchers	researcher	NOUN
easat-7139	66	3	have	have	AUX
easat-7139	66	4	employed	employ	VERB
easat-7139	66	5	the	the	DET
easat-7139	66	6	toe	toe	NOUN
easat-7139	66	7	framework	framework	NOUN
easat-7139	66	8	to	to	PART
easat-7139	66	9	investigate	investigate	VERB
easat-7139	66	10	adoption	adoption	NOUN
easat-7139	66	11	,	,	PUNCT
easat-7139	66	12	postadoption	postadoption	NOUN
easat-7139	66	13	,	,	PUNCT
easat-7139	66	14	as	as	ADV
easat-7139	66	15	well	well	ADV
easat-7139	66	16	as	as	ADP
easat-7139	66	17	barriers	barrier	NOUN
easat-7139	66	18	and	and	CCONJ
easat-7139	66	19	obstacles	obstacle	NOUN
easat-7139	66	20	to	to	PART
easat-7139	66	21	technology	technology	VERB
easat-7139	66	22	adoption	adoption	NOUN
easat-7139	66	23	in	in	ADP
easat-7139	66	24	various	various	ADJ
easat-7139	66	25	contexts	context	NOUN
easat-7139	66	26	using	use	VERB
easat-7139	66	27	a	a	DET
easat-7139	66	28	variety	variety	NOUN
easat-7139	66	29	of	of	ADP
easat-7139	66	30	qualitative	qualitative	NOUN
easat-7139	66	31	,	,	PUNCT
easat-7139	66	32	quantitative	quantitative	ADJ
easat-7139	66	33	,	,	PUNCT
easat-7139	66	34	and	and	CCONJ
easat-7139	66	35	mixed	mixed	ADJ
easat-7139	66	36	methods	method	NOUN
easat-7139	66	37	approaches	approach	NOUN
easat-7139	66	38	as	as	ADP
easat-7139	66	39	the	the	DET
easat-7139	66	40	initial	initial	ADJ
easat-7139	66	41	publication	publication	NOUN
easat-7139	66	42	of	of	ADP
easat-7139	66	43	tornatzky	tornatzky	NOUN
easat-7139	66	44	and	and	CCONJ
easat-7139	66	45	fleischer	fleischer	NOUN
easat-7139	67	1	[	[	X
easat-7139	67	2	4	4	NUM
easat-7139	67	3	]	]	PUNCT
easat-7139	67	4	;	;	PUNCT
easat-7139	67	5	alsheiabni	alsheiabni	PROPN
easat-7139	67	6	,	,	PUNCT
easat-7139	67	7	et	et	PROPN
easat-7139	67	8	al	al	PROPN
easat-7139	67	9	.	.	PUNCT
easat-7139	68	1	[	[	X
easat-7139	68	2	10	10	NUM
easat-7139	68	3	]	]	PUNCT
easat-7139	68	4	and	and	CCONJ
easat-7139	68	5	baker	baker	PROPN
easat-7139	69	1	[	[	X
easat-7139	69	2	8	8	NUM
easat-7139	69	3	]	]	PUNCT
easat-7139	69	4	.	.	PUNCT
easat-7139	70	1	the	the	DET
easat-7139	70	2	theoretical	theoretical	ADJ
easat-7139	70	3	framework	framework	NOUN
easat-7139	70	4	used	use	VERB
easat-7139	70	5	for	for	ADP
easat-7139	70	6	determining	determine	VERB
easat-7139	70	7	the	the	DET
easat-7139	70	8	elements	element	NOUN
easat-7139	70	9	influencing	influence	VERB
easat-7139	70	10	the	the	DET
easat-7139	70	11	acceptance	acceptance	NOUN
easat-7139	70	12	of	of	ADP
easat-7139	70	13	technical	technical	ADJ
easat-7139	70	14	advancements	advancement	NOUN
easat-7139	70	15	is	be	AUX
easat-7139	70	16	the	the	DET
easat-7139	70	17	toe	toe	NOUN
easat-7139	70	18	framework	framework	NOUN
easat-7139	70	19	[	[	X
easat-7139	70	20	4	4	NUM
easat-7139	70	21	]	]	PUNCT
easat-7139	70	22	.	.	PUNCT
easat-7139	71	1	in	in	ADP
easat-7139	71	2	fact	fact	NOUN
easat-7139	71	3	,	,	PUNCT
easat-7139	71	4	it	it	PRON
easat-7139	71	5	helps	help	VERB
easat-7139	71	6	researchers	researcher	NOUN
easat-7139	71	7	identify	identify	VERB
easat-7139	71	8	the	the	DET
easat-7139	71	9	elements	element	NOUN
easat-7139	71	10	that	that	PRON
easat-7139	71	11	encourage	encourage	VERB
easat-7139	71	12	acceptance	acceptance	NOUN
easat-7139	71	13	as	as	ADV
easat-7139	71	14	well	well	ADV
easat-7139	71	15	as	as	ADP
easat-7139	71	16	the	the	DET
easat-7139	71	17	barriers	barrier	NOUN
easat-7139	71	18	to	to	ADP
easat-7139	71	19	its	its	PRON
easat-7139	71	20	application	application	NOUN
easat-7139	71	21	.	.	PUNCT
easat-7139	72	1	the	the	DET
easat-7139	72	2	toe	toe	NOUN
easat-7139	72	3	framework	framework	NOUN
easat-7139	72	4	has	have	AUX
easat-7139	72	5	been	be	AUX
easat-7139	72	6	utilized	utilize	VERB
easat-7139	72	7	by	by	ADP
easat-7139	72	8	several	several	ADJ
easat-7139	72	9	scholars	scholar	NOUN
easat-7139	72	10	to	to	PART
easat-7139	72	11	examine	examine	VERB
easat-7139	72	12	how	how	SCONJ
easat-7139	72	13	auditors	auditor	NOUN
easat-7139	72	14	use	use	VERB
easat-7139	72	15	technologies	technology	NOUN
easat-7139	72	16	like	like	ADP
easat-7139	72	17	blockchain	blockchain	NOUN
easat-7139	72	18	,	,	PUNCT
easat-7139	72	19	artificial	artificial	ADJ
easat-7139	72	20	intelligence	intelligence	NOUN
easat-7139	72	21	,	,	PUNCT
easat-7139	72	22	big	big	ADJ
easat-7139	72	23	data	datum	NOUN
easat-7139	72	24	,	,	PUNCT
easat-7139	72	25	and	and	CCONJ
easat-7139	72	26	other	other	ADJ
easat-7139	72	27	technical	technical	ADJ
easat-7139	72	28	advancements	advancement	NOUN
easat-7139	72	29	.	.	PUNCT
easat-7139	73	1	seethamraju	seethamraju	NOUN
easat-7139	73	2	and	and	CCONJ
easat-7139	73	3	hecimovic	hecimovic	ADJ
easat-7139	73	4	[	[	X
easat-7139	73	5	12	12	NUM
easat-7139	73	6	]	]	PUNCT
easat-7139	73	7	investigated	investigate	VERB
easat-7139	73	8	the	the	DET
easat-7139	73	9	usage	usage	NOUN
easat-7139	73	10	of	of	ADP
easat-7139	73	11	ai	ai	NOUN
easat-7139	73	12	in	in	ADP
easat-7139	73	13	auditing	auditing	NOUN
easat-7139	73	14	using	use	VERB
easat-7139	73	15	the	the	DET
easat-7139	73	16	toe	toe	NOUN
easat-7139	73	17	framework	framework	NOUN
easat-7139	73	18	.	.	PUNCT
easat-7139	74	1	they	they	PRON
easat-7139	74	2	concluded	conclude	VERB
easat-7139	74	3	that	that	SCONJ
easat-7139	74	4	ai	ai	VERB
easat-7139	74	5	could	could	AUX
easat-7139	74	6	enhance	enhance	VERB
easat-7139	74	7	audit	audit	NOUN
easat-7139	74	8	quality	quality	NOUN
easat-7139	74	9	and	and	CCONJ
easat-7139	74	10	offer	offer	VERB
easat-7139	74	11	the	the	DET
easat-7139	74	12	company	company	NOUN
easat-7139	74	13	value	value	NOUN
easat-7139	74	14	-	-	PUNCT
easat-7139	74	15	added	add	VERB
easat-7139	74	16	services	service	NOUN
easat-7139	74	17	.	.	PUNCT
easat-7139	75	1	however	however	ADV
easat-7139	75	2	,	,	PUNCT
easat-7139	75	3	because	because	SCONJ
easat-7139	75	4	of	of	ADP
easat-7139	75	5	the	the	DET
easat-7139	75	6	absence	absence	NOUN
easat-7139	75	7	of	of	ADP
easat-7139	75	8	control	control	NOUN
easat-7139	75	9	offered	offer	VERB
easat-7139	75	10	by	by	ADP
easat-7139	75	11	the	the	DET
easat-7139	75	12	ai	ai	NOUN
easat-7139	75	13	"	"	PUNCT
easat-7139	75	14	black	black	ADJ
easat-7139	75	15	box	box	NOUN
easat-7139	75	16	,	,	PUNCT
easat-7139	75	17	"	"	PUNCT
easat-7139	75	18	which	which	PRON
easat-7139	75	19	is	be	AUX
easat-7139	75	20	susceptible	susceptible	ADJ
easat-7139	75	21	to	to	PART
easat-7139	75	22	audit	audit	VERB
easat-7139	75	23	quality	quality	NOUN
easat-7139	75	24	scrutiny	scrutiny	NOUN
easat-7139	75	25	,	,	PUNCT
easat-7139	75	26	the	the	DET
easat-7139	75	27	use	use	NOUN
easat-7139	75	28	of	of	ADP
easat-7139	75	29	ai	ai	NOUN
easat-7139	75	30	necessitates	necessitate	VERB
easat-7139	75	31	a	a	DET
easat-7139	75	32	re	re	NOUN
easat-7139	75	33	-	-	NOUN
easat-7139	75	34	examination	examination	NOUN
easat-7139	75	35	of	of	ADP
easat-7139	75	36	auditing	auditing	NOUN
easat-7139	75	37	procedures	procedure	NOUN
easat-7139	75	38	.	.	PUNCT
easat-7139	76	1	in	in	ADP
easat-7139	76	2	this	this	DET
easat-7139	76	3	paper	paper	NOUN
easat-7139	76	4	,	,	PUNCT
easat-7139	76	5	seethamraju	seethamraju	VERB
easat-7139	76	6	and	and	CCONJ
easat-7139	76	7	hecimovic	hecimovic	ADJ
easat-7139	77	1	[	[	X
easat-7139	77	2	12	12	NUM
easat-7139	77	3	]	]	PUNCT
easat-7139	77	4	have	have	AUX
easat-7139	77	5	identified	identify	VERB
easat-7139	77	6	factors	factor	NOUN
easat-7139	77	7	that	that	PRON
easat-7139	77	8	impede	impede	VERB
easat-7139	77	9	technology	technology	NOUN
easat-7139	77	10	integration	integration	NOUN
easat-7139	77	11	within	within	ADP
easat-7139	77	12	the	the	DET
easat-7139	77	13	auditing	auditing	NOUN
easat-7139	77	14	profession	profession	NOUN
easat-7139	77	15	.	.	PUNCT
easat-7139	78	1	the	the	DET
easat-7139	78	2	organisational	organisational	ADJ
easat-7139	78	3	context	context	NOUN
easat-7139	78	4	in	in	ADP
easat-7139	78	5	this	this	DET
easat-7139	78	6	study	study	NOUN
easat-7139	78	7	includes	include	VERB
easat-7139	78	8	variables	variable	NOUN
easat-7139	78	9	like	like	ADP
easat-7139	78	10	knowledge	knowledge	NOUN
easat-7139	78	11	,	,	PUNCT
easat-7139	78	12	data	datum	NOUN
easat-7139	78	13	quality	quality	NOUN
easat-7139	78	14	,	,	PUNCT
easat-7139	78	15	readiness	readiness	NOUN
easat-7139	78	16	and	and	CCONJ
easat-7139	78	17	trust	trust	NOUN
easat-7139	78	18	.	.	PUNCT
easat-7139	79	1	secondly	secondly	ADV
easat-7139	79	2	,	,	PUNCT
easat-7139	79	3	the	the	DET
easat-7139	79	4	organisational	organisational	ADJ
easat-7139	79	5	context	context	NOUN
easat-7139	79	6	is	be	AUX
easat-7139	79	7	marked	mark	VERB
easat-7139	79	8	by	by	ADP
easat-7139	79	9	1294	1294	NUM
easat-7139	79	10	edelweiss	edelweiss	PROPN
easat-7139	79	11	applied	apply	VERB
easat-7139	79	12	science	science	NOUN
easat-7139	79	13	and	and	CCONJ
easat-7139	79	14	technology	technology	NOUN
easat-7139	79	15	issn	issn	PROPN
easat-7139	79	16	:	:	PUNCT
easat-7139	79	17	2576	2576	NUM
easat-7139	79	18	-	-	SYM
easat-7139	79	19	8484	8484	NUM
easat-7139	79	20	vol	vol	NOUN
easat-7139	79	21	.	.	PROPN
easat-7139	80	1	9	9	NUM
easat-7139	80	2	,	,	PUNCT
easat-7139	80	3	no	no	INTJ
easat-7139	80	4	.	.	NOUN
easat-7139	80	5	5	5	NUM
easat-7139	80	6	:	:	SYM
easat-7139	80	7	1291	1291	NUM
easat-7139	80	8	-	-	SYM
easat-7139	80	9	1302	1302	NUM
easat-7139	80	10	,	,	PUNCT
easat-7139	80	11	2025	2025	NUM
easat-7139	80	12	doi	doi	NOUN
easat-7139	80	13	:	:	PUNCT
easat-7139	80	14	10.55214/25768484.v9i5.7139	10.55214/25768484.v9i5.7139	NUM
easat-7139	80	15	©	©	PROPN
easat-7139	80	16	2025	2025	NUM
easat-7139	80	17	by	by	ADP
easat-7139	80	18	the	the	DET
easat-7139	80	19	authors	author	NOUN
easat-7139	80	20	;	;	PUNCT
easat-7139	81	1	licensee	licensee	PROPN
easat-7139	81	2	learning	learn	VERB
easat-7139	81	3	gate	gate	NOUN
easat-7139	81	4	barriers	barrier	NOUN
easat-7139	81	5	such	such	ADJ
easat-7139	81	6	as	as	ADP
easat-7139	81	7	the	the	DET
easat-7139	81	8	client	client	NOUN
easat-7139	81	9	’s	’s	PART
easat-7139	81	10	readiness	readiness	NOUN
easat-7139	81	11	,	,	PUNCT
easat-7139	81	12	auditing	auditing	NOUN
easat-7139	81	13	standards	standard	NOUN
easat-7139	81	14	,	,	PUNCT
easat-7139	81	15	and	and	CCONJ
easat-7139	81	16	regulations	regulation	NOUN
easat-7139	81	17	.	.	PUNCT
easat-7139	82	1	these	these	DET
easat-7139	82	2	barriers	barrier	NOUN
easat-7139	82	3	are	be	AUX
easat-7139	82	4	specifically	specifically	ADV
easat-7139	82	5	related	relate	VERB
easat-7139	82	6	to	to	ADP
easat-7139	82	7	people	people	NOUN
easat-7139	82	8	's	's	PART
easat-7139	82	9	capacity	capacity	NOUN
easat-7139	82	10	to	to	PART
easat-7139	82	11	assess	assess	VERB
easat-7139	82	12	the	the	DET
easat-7139	82	13	variables	variable	NOUN
easat-7139	82	14	affecting	affect	VERB
easat-7139	82	15	and	and	CCONJ
easat-7139	82	16	impeding	impede	VERB
easat-7139	82	17	the	the	DET
easat-7139	82	18	integration	integration	NOUN
easat-7139	82	19	of	of	ADP
easat-7139	82	20	technologies	technology	NOUN
easat-7139	82	21	.	.	PUNCT
easat-7139	83	1	accordingly	accordingly	ADV
easat-7139	83	2	,	,	PUNCT
easat-7139	83	3	the	the	DET
easat-7139	83	4	study	study	NOUN
easat-7139	83	5	by	by	ADP
easat-7139	83	6	yang	yang	PROPN
easat-7139	83	7	,	,	PUNCT
easat-7139	83	8	et	et	PROPN
easat-7139	83	9	al	al	PROPN
easat-7139	83	10	.	.	PUNCT
easat-7139	84	1	[	[	X
easat-7139	84	2	3	3	X
easat-7139	84	3	]	]	PUNCT
easat-7139	84	4	adds	add	VERB
easat-7139	84	5	the	the	DET
easat-7139	84	6	size	size	NOUN
easat-7139	84	7	of	of	ADP
easat-7139	84	8	the	the	DET
easat-7139	84	9	organisation	organisation	NOUN
easat-7139	84	10	and	and	CCONJ
easat-7139	84	11	its	its	PRON
easat-7139	84	12	communication	communication	NOUN
easat-7139	84	13	procedures	procedure	NOUN
easat-7139	84	14	as	as	ADP
easat-7139	84	15	variables	variable	NOUN
easat-7139	84	16	affecting	affect	VERB
easat-7139	84	17	the	the	DET
easat-7139	84	18	adoption	adoption	NOUN
easat-7139	84	19	of	of	ADP
easat-7139	84	20	ai	ai	PROPN
easat-7139	84	21	technologies	technology	NOUN
easat-7139	84	22	in	in	ADP
easat-7139	84	23	auditing	audit	VERB
easat-7139	84	24	.	.	PUNCT
easat-7139	85	1	they	they	PRON
easat-7139	85	2	added	add	VERB
easat-7139	85	3	that	that	SCONJ
easat-7139	85	4	the	the	DET
easat-7139	85	5	“	"	PUNCT
easat-7139	85	6	anticipated	anticipate	VERB
easat-7139	85	7	changes	change	NOUN
easat-7139	85	8	in	in	ADP
easat-7139	85	9	the	the	DET
easat-7139	85	10	business	business	NOUN
easat-7139	85	11	sector	sector	NOUN
easat-7139	85	12	”	"	PUNCT
easat-7139	85	13	is	be	AUX
easat-7139	85	14	the	the	DET
easat-7139	85	15	one	one	NUM
easat-7139	85	16	factor	factor	NOUN
easat-7139	85	17	affecting	affect	VERB
easat-7139	85	18	the	the	DET
easat-7139	85	19	adoption	adoption	NOUN
easat-7139	85	20	decision	decision	NOUN
easat-7139	85	21	as	as	ADP
easat-7139	85	22	of	of	ADP
easat-7139	85	23	the	the	DET
easat-7139	85	24	environmental	environmental	ADJ
easat-7139	85	25	context	context	NOUN
easat-7139	85	26	.	.	PUNCT
easat-7139	86	1	torroba	torroba	PROPN
easat-7139	86	2	,	,	PUNCT
easat-7139	86	3	et	et	PROPN
easat-7139	86	4	al	al	PROPN
easat-7139	86	5	.	.	PUNCT
easat-7139	87	1	[	[	X
easat-7139	87	2	13	13	NUM
easat-7139	87	3	]	]	PUNCT
easat-7139	87	4	have	have	AUX
easat-7139	87	5	also	also	ADV
easat-7139	87	6	conducted	conduct	VERB
easat-7139	87	7	a	a	DET
easat-7139	87	8	study	study	NOUN
easat-7139	87	9	on	on	ADP
easat-7139	87	10	the	the	DET
easat-7139	87	11	factors	factor	NOUN
easat-7139	87	12	that	that	PRON
easat-7139	87	13	influence	influence	NOUN
easat-7139	87	14	and	and	CCONJ
easat-7139	87	15	impede	impede	VERB
easat-7139	87	16	ai	ai	ADJ
easat-7139	87	17	and	and	CCONJ
easat-7139	87	18	data	datum	NOUN
easat-7139	87	19	analytics	analytic	NOUN
easat-7139	87	20	by	by	ADP
easat-7139	87	21	auditors	auditor	NOUN
easat-7139	87	22	in	in	ADP
easat-7139	87	23	spain	spain	PROPN
easat-7139	87	24	.	.	PUNCT
easat-7139	88	1	their	their	PRON
easat-7139	88	2	mixed	mixed	ADJ
easat-7139	88	3	methods	method	NOUN
easat-7139	88	4	study	study	NOUN
easat-7139	88	5	,	,	PUNCT
easat-7139	88	6	based	base	VERB
easat-7139	88	7	on	on	ADP
easat-7139	88	8	130	130	NUM
easat-7139	88	9	auditors	auditor	NOUN
easat-7139	88	10	and	and	CCONJ
easat-7139	88	11	20	20	NUM
easat-7139	88	12	interviewees	interviewee	NOUN
easat-7139	88	13	,	,	PUNCT
easat-7139	88	14	shows	show	VERB
easat-7139	88	15	that	that	SCONJ
easat-7139	88	16	the	the	DET
easat-7139	88	17	need	need	NOUN
easat-7139	88	18	for	for	ADP
easat-7139	88	19	a	a	DET
easat-7139	88	20	clear	clear	ADJ
easat-7139	88	21	regulatory	regulatory	ADJ
easat-7139	88	22	framework	framework	NOUN
easat-7139	88	23	to	to	PART
easat-7139	88	24	govern	govern	VERB
easat-7139	88	25	the	the	DET
easat-7139	88	26	application	application	NOUN
easat-7139	88	27	of	of	ADP
easat-7139	88	28	ai	ai	NOUN
easat-7139	88	29	and	and	CCONJ
easat-7139	88	30	data	datum	NOUN
easat-7139	88	31	analytics	analytic	NOUN
easat-7139	88	32	is	be	AUX
easat-7139	88	33	a	a	DET
easat-7139	88	34	major	major	ADJ
easat-7139	88	35	factor	factor	NOUN
easat-7139	88	36	driving	drive	VERB
easat-7139	88	37	the	the	DET
easat-7139	88	38	implementation	implementation	NOUN
easat-7139	88	39	in	in	ADP
easat-7139	88	40	auditing	auditing	NOUN
easat-7139	88	41	.	.	PUNCT
easat-7139	89	1	accordingly	accordingly	ADV
easat-7139	89	2	,	,	PUNCT
easat-7139	89	3	a	a	DET
easat-7139	89	4	major	major	ADJ
easat-7139	89	5	obstacle	obstacle	NOUN
easat-7139	89	6	to	to	ADP
easat-7139	89	7	the	the	DET
easat-7139	89	8	adoption	adoption	NOUN
easat-7139	89	9	of	of	ADP
easat-7139	89	10	data	datum	NOUN
easat-7139	89	11	analytics	analytic	NOUN
easat-7139	89	12	and	and	CCONJ
easat-7139	89	13	ai	ai	VERB
easat-7139	89	14	is	be	AUX
easat-7139	89	15	the	the	DET
easat-7139	89	16	absence	absence	NOUN
easat-7139	89	17	of	of	ADP
easat-7139	89	18	this	this	DET
easat-7139	89	19	framework	framework	NOUN
easat-7139	89	20	.	.	PUNCT
easat-7139	90	1	in	in	ADP
easat-7139	90	2	addition	addition	NOUN
easat-7139	90	3	,	,	PUNCT
easat-7139	90	4	given	give	VERB
easat-7139	90	5	the	the	DET
easat-7139	90	6	lack	lack	NOUN
easat-7139	90	7	of	of	ADP
easat-7139	90	8	adequate	adequate	ADJ
easat-7139	90	9	understanding	understanding	NOUN
easat-7139	90	10	of	of	ADP
easat-7139	90	11	data	datum	NOUN
easat-7139	90	12	analytics	analytic	NOUN
easat-7139	90	13	and	and	CCONJ
easat-7139	90	14	ai	ai	VERB
easat-7139	90	15	,	,	PUNCT
easat-7139	90	16	the	the	DET
easat-7139	90	17	findings	finding	NOUN
easat-7139	90	18	reveal	reveal	VERB
easat-7139	90	19	that	that	SCONJ
easat-7139	90	20	auditors	auditor	NOUN
easat-7139	90	21	'	'	PART
easat-7139	90	22	lack	lack	NOUN
easat-7139	90	23	of	of	ADP
easat-7139	90	24	training	training	NOUN
easat-7139	90	25	is	be	AUX
easat-7139	90	26	another	another	DET
easat-7139	90	27	technological	technological	ADJ
easat-7139	90	28	obstacle	obstacle	NOUN
easat-7139	90	29	impedin	impedin	VERB
easat-7139	90	30	the	the	DET
easat-7139	90	31	implementation	implementation	NOUN
easat-7139	90	32	of	of	ADP
easat-7139	90	33	these	these	DET
easat-7139	90	34	technologies	technology	NOUN
easat-7139	90	35	.	.	PUNCT
easat-7139	91	1	additionally	additionally	ADV
easat-7139	91	2	,	,	PUNCT
easat-7139	91	3	the	the	DET
easat-7139	91	4	widespread	widespread	ADJ
easat-7139	91	5	adoption	adoption	NOUN
easat-7139	91	6	of	of	ADP
easat-7139	91	7	these	these	DET
easat-7139	91	8	cutting	cut	VERB
easat-7139	91	9	-	-	PUNCT
easat-7139	91	10	edge	edge	NOUN
easat-7139	91	11	technologies	technology	NOUN
easat-7139	91	12	is	be	AUX
easat-7139	91	13	hindered	hinder	VERB
easat-7139	91	14	by	by	ADP
easat-7139	91	15	auditing	auditing	NOUN
easat-7139	91	16	firms	firm	NOUN
easat-7139	91	17	'	'	PART
easat-7139	91	18	lack	lack	NOUN
easat-7139	91	19	of	of	ADP
easat-7139	91	20	trust	trust	NOUN
easat-7139	91	21	in	in	ADP
easat-7139	91	22	the	the	DET
easat-7139	91	23	application	application	NOUN
easat-7139	91	24	of	of	ADP
easat-7139	91	25	data	datum	NOUN
easat-7139	91	26	analytics	analytic	NOUN
easat-7139	91	27	and	and	CCONJ
easat-7139	91	28	ai	ai	VERB
easat-7139	91	29	,	,	PUNCT
easat-7139	91	30	albeit	albeit	SCONJ
easat-7139	91	31	to	to	ADP
easat-7139	91	32	a	a	DET
easat-7139	91	33	lesser	less	ADJ
easat-7139	91	34	extent	extent	NOUN
easat-7139	91	35	.	.	PUNCT
easat-7139	92	1	research	research	NOUN
easat-7139	92	2	on	on	ADP
easat-7139	92	3	ai	ai	PRON
easat-7139	92	4	adoption	adoption	NOUN
easat-7139	92	5	by	by	ADP
easat-7139	92	6	internal	internal	ADJ
easat-7139	92	7	auditors	auditor	NOUN
easat-7139	92	8	on	on	ADP
easat-7139	92	9	the	the	DET
easat-7139	92	10	organisational	organisational	ADJ
easat-7139	92	11	level	level	NOUN
easat-7139	92	12	is	be	AUX
easat-7139	92	13	scarce	scarce	ADJ
easat-7139	92	14	.	.	PUNCT
easat-7139	93	1	nevertheless	nevertheless	ADV
easat-7139	93	2	,	,	PUNCT
easat-7139	93	3	a	a	DET
easat-7139	93	4	significant	significant	ADJ
easat-7139	93	5	number	number	NOUN
easat-7139	93	6	of	of	ADP
easat-7139	93	7	researchers	researcher	NOUN
easat-7139	93	8	are	be	AUX
easat-7139	93	9	using	use	VERB
easat-7139	93	10	the	the	DET
easat-7139	93	11	toe	toe	NOUN
easat-7139	93	12	framework	framework	NOUN
easat-7139	93	13	to	to	PART
easat-7139	93	14	study	study	VERB
easat-7139	93	15	the	the	DET
easat-7139	93	16	adoption	adoption	NOUN
easat-7139	93	17	and	and	CCONJ
easat-7139	93	18	use	use	NOUN
easat-7139	93	19	of	of	ADP
easat-7139	93	20	other	other	ADJ
easat-7139	93	21	kinds	kind	NOUN
easat-7139	93	22	of	of	ADP
easat-7139	93	23	technology	technology	NOUN
easat-7139	93	24	in	in	ADP
easat-7139	93	25	this	this	DET
easat-7139	93	26	context	context	NOUN
easat-7139	93	27	.	.	PUNCT
easat-7139	94	1	among	among	ADP
easat-7139	94	2	these	these	DET
easat-7139	94	3	studies	study	NOUN
easat-7139	94	4	,	,	PUNCT
easat-7139	94	5	the	the	DET
easat-7139	94	6	study	study	NOUN
easat-7139	94	7	by	by	ADP
easat-7139	94	8	leo	leo	PROPN
easat-7139	94	9	,	,	PUNCT
easat-7139	94	10	et	et	PROPN
easat-7139	94	11	al	al	PROPN
easat-7139	94	12	.	.	PUNCT
easat-7139	95	1	[	[	X
easat-7139	95	2	14	14	NUM
easat-7139	95	3	]	]	PUNCT
easat-7139	95	4	focused	focus	VERB
easat-7139	95	5	on	on	ADP
easat-7139	95	6	the	the	DET
easat-7139	95	7	determinants	determinant	NOUN
easat-7139	95	8	of	of	ADP
easat-7139	95	9	the	the	DET
easat-7139	95	10	intention	intention	NOUN
easat-7139	95	11	to	to	PART
easat-7139	95	12	use	use	VERB
easat-7139	95	13	big	big	ADJ
easat-7139	95	14	data	datum	NOUN
easat-7139	95	15	analytics	analytic	NOUN
easat-7139	95	16	in	in	ADP
easat-7139	95	17	the	the	DET
easat-7139	95	18	context	context	NOUN
easat-7139	95	19	of	of	ADP
easat-7139	95	20	remote	remote	ADJ
easat-7139	95	21	audits	audits	NOUN
easat-7139	95	22	during	during	ADP
easat-7139	95	23	the	the	DET
easat-7139	95	24	covid-19	covid-19	PROPN
easat-7139	95	25	period	period	NOUN
easat-7139	95	26	.	.	PUNCT
easat-7139	96	1	the	the	DET
easat-7139	96	2	results	result	NOUN
easat-7139	96	3	of	of	ADP
easat-7139	96	4	this	this	DET
easat-7139	96	5	research	research	NOUN
easat-7139	96	6	indicate	indicate	VERB
easat-7139	96	7	that	that	SCONJ
easat-7139	96	8	organizational	organizational	ADJ
easat-7139	96	9	factors	factor	NOUN
easat-7139	96	10	are	be	AUX
easat-7139	96	11	the	the	DET
easat-7139	96	12	only	only	ADJ
easat-7139	96	13	ones	one	NOUN
easat-7139	96	14	that	that	PRON
easat-7139	96	15	correlate	correlate	VERB
easat-7139	96	16	with	with	ADP
easat-7139	96	17	the	the	DET
easat-7139	96	18	intention	intention	NOUN
easat-7139	96	19	to	to	PART
easat-7139	96	20	adopt	adopt	VERB
easat-7139	96	21	.	.	PUNCT
easat-7139	97	1	environmental	environmental	ADJ
easat-7139	97	2	and	and	CCONJ
easat-7139	97	3	technological	technological	ADJ
easat-7139	97	4	factors	factor	NOUN
easat-7139	97	5	therefore	therefore	ADV
easat-7139	97	6	do	do	AUX
easat-7139	97	7	not	not	PART
easat-7139	97	8	appear	appear	VERB
easat-7139	97	9	to	to	PART
easat-7139	97	10	have	have	VERB
easat-7139	97	11	an	an	DET
easat-7139	97	12	impact	impact	NOUN
easat-7139	97	13	on	on	ADP
easat-7139	97	14	the	the	DET
easat-7139	97	15	latter	latter	ADJ
easat-7139	97	16	.	.	PUNCT
easat-7139	98	1	similarly	similarly	ADV
easat-7139	98	2	,	,	PUNCT
easat-7139	98	3	li	li	PROPN
easat-7139	98	4	,	,	PUNCT
easat-7139	98	5	et	et	PROPN
easat-7139	98	6	al	al	PROPN
easat-7139	98	7	.	.	PUNCT
easat-7139	99	1	[	[	X
easat-7139	99	2	6	6	NUM
easat-7139	99	3	]	]	PUNCT
easat-7139	99	4	conducted	conduct	VERB
easat-7139	99	5	a	a	DET
easat-7139	99	6	study	study	NOUN
easat-7139	99	7	to	to	PART
easat-7139	99	8	understand	understand	VERB
easat-7139	99	9	the	the	DET
easat-7139	99	10	value	value	NOUN
easat-7139	99	11	of	of	ADP
easat-7139	99	12	using	use	VERB
easat-7139	99	13	data	datum	NOUN
easat-7139	99	14	analytics	analytic	NOUN
easat-7139	99	15	in	in	ADP
easat-7139	99	16	internal	internal	ADJ
easat-7139	99	17	auditing	auditing	NOUN
easat-7139	99	18	.	.	PUNCT
easat-7139	100	1	for	for	ADP
easat-7139	100	2	this	this	DET
easat-7139	100	3	study	study	NOUN
easat-7139	100	4	,	,	PUNCT
easat-7139	100	5	the	the	DET
easat-7139	100	6	researchers	researcher	NOUN
easat-7139	100	7	targeted	target	VERB
easat-7139	100	8	a	a	DET
easat-7139	100	9	sample	sample	NOUN
easat-7139	100	10	of	of	ADP
easat-7139	100	11	209	209	NUM
easat-7139	100	12	junior	junior	ADJ
easat-7139	100	13	and	and	CCONJ
easat-7139	100	14	senior	senior	ADJ
easat-7139	100	15	internal	internal	ADJ
easat-7139	100	16	auditors	auditor	NOUN
easat-7139	100	17	,	,	PUNCT
easat-7139	100	18	audit	audit	NOUN
easat-7139	100	19	department	department	NOUN
easat-7139	100	20	heads	head	NOUN
easat-7139	100	21	,	,	PUNCT
easat-7139	100	22	it	it	PRON
easat-7139	100	23	auditors	auditor	NOUN
easat-7139	100	24	,	,	PUNCT
easat-7139	100	25	and	and	CCONJ
easat-7139	100	26	data	datum	NOUN
easat-7139	100	27	specialists	specialist	NOUN
easat-7139	100	28	,	,	PUNCT
easat-7139	100	29	etc	etc	X
easat-7139	100	30	.	.	X
easat-7139	101	1	the	the	DET
easat-7139	101	2	analysis	analysis	NOUN
easat-7139	101	3	highlights	highlight	VERB
easat-7139	101	4	that	that	SCONJ
easat-7139	101	5	among	among	ADP
easat-7139	101	6	the	the	DET
easat-7139	101	7	technological	technological	ADJ
easat-7139	101	8	factors	factor	NOUN
easat-7139	101	9	,	,	PUNCT
easat-7139	101	10	only	only	ADV
easat-7139	101	11	the	the	DET
easat-7139	101	12	level	level	NOUN
easat-7139	101	13	of	of	ADP
easat-7139	101	14	technological	technological	ADJ
easat-7139	101	15	competence	competence	NOUN
easat-7139	101	16	favours	favour	VERB
easat-7139	101	17	this	this	DET
easat-7139	101	18	use	use	NOUN
easat-7139	101	19	,	,	PUNCT
easat-7139	101	20	unlike	unlike	ADP
easat-7139	101	21	it	it	PRON
easat-7139	101	22	complexity	complexity	NOUN
easat-7139	101	23	,	,	PUNCT
easat-7139	101	24	which	which	PRON
easat-7139	101	25	has	have	VERB
easat-7139	101	26	no	no	DET
easat-7139	101	27	notable	notable	ADJ
easat-7139	101	28	effect	effect	NOUN
easat-7139	101	29	.	.	PUNCT
easat-7139	102	1	among	among	ADP
easat-7139	102	2	the	the	DET
easat-7139	102	3	organizational	organizational	ADJ
easat-7139	102	4	factors	factor	NOUN
easat-7139	102	5	,	,	PUNCT
easat-7139	102	6	only	only	ADV
easat-7139	102	7	managerial	managerial	ADJ
easat-7139	102	8	support	support	NOUN
easat-7139	102	9	has	have	VERB
easat-7139	102	10	a	a	DET
easat-7139	102	11	positive	positive	ADJ
easat-7139	102	12	effect	effect	NOUN
easat-7139	102	13	,	,	PUNCT
easat-7139	102	14	while	while	SCONJ
easat-7139	102	15	the	the	DET
easat-7139	102	16	size	size	NOUN
easat-7139	102	17	of	of	ADP
easat-7139	102	18	the	the	DET
easat-7139	102	19	structure	structure	NOUN
easat-7139	102	20	is	be	AUX
easat-7139	102	21	not	not	PART
easat-7139	102	22	significant	significant	ADJ
easat-7139	102	23	.	.	PUNCT
easat-7139	103	1	furthermore	furthermore	ADV
easat-7139	103	2	,	,	PUNCT
easat-7139	103	3	encouragement	encouragement	NOUN
easat-7139	103	4	through	through	ADP
easat-7139	103	5	regulatory	regulatory	ADJ
easat-7139	103	6	standards	standard	NOUN
easat-7139	103	7	was	be	AUX
easat-7139	103	8	identified	identify	VERB
easat-7139	103	9	as	as	ADP
easat-7139	103	10	a	a	DET
easat-7139	103	11	factor	factor	NOUN
easat-7139	103	12	stimulating	stimulate	VERB
easat-7139	103	13	the	the	DET
easat-7139	103	14	adoption	adoption	NOUN
easat-7139	103	15	of	of	ADP
easat-7139	103	16	audit	audit	NOUN
easat-7139	103	17	analysis	analysis	NOUN
easat-7139	103	18	tools	tool	NOUN
easat-7139	103	19	,	,	PUNCT
easat-7139	103	20	while	while	SCONJ
easat-7139	103	21	professional	professional	ADJ
easat-7139	103	22	assistance	assistance	NOUN
easat-7139	103	23	was	be	AUX
easat-7139	103	24	found	find	VERB
easat-7139	103	25	to	to	PART
easat-7139	103	26	influence	influence	VERB
easat-7139	103	27	functional	functional	ADJ
easat-7139	103	28	use	use	NOUN
easat-7139	103	29	.	.	PUNCT
easat-7139	104	1	application	application	NOUN
easat-7139	104	2	use	use	NOUN
easat-7139	104	3	,	,	PUNCT
easat-7139	104	4	as	as	ADP
easat-7139	104	5	a	a	DET
easat-7139	104	6	catalyst	catalyst	NOUN
easat-7139	104	7	for	for	ADP
easat-7139	104	8	functional	functional	ADJ
easat-7139	104	9	use	use	NOUN
easat-7139	104	10	,	,	PUNCT
easat-7139	104	11	plays	play	VERB
easat-7139	104	12	a	a	DET
easat-7139	104	13	crucial	crucial	ADJ
easat-7139	104	14	role	role	NOUN
easat-7139	104	15	in	in	ADP
easat-7139	104	16	optimizing	optimize	VERB
easat-7139	104	17	internal	internal	ADJ
easat-7139	104	18	audit	audit	NOUN
easat-7139	104	19	performance	performance	NOUN
easat-7139	104	20	,	,	PUNCT
easat-7139	104	21	highlighting	highlight	VERB
easat-7139	104	22	the	the	DET
easat-7139	104	23	strategic	strategic	ADJ
easat-7139	104	24	value	value	NOUN
easat-7139	104	25	of	of	ADP
easat-7139	104	26	these	these	DET
easat-7139	104	27	tools	tool	NOUN
easat-7139	104	28	[	[	X
easat-7139	104	29	6	6	NUM
easat-7139	104	30	]	]	PUNCT
easat-7139	104	31	.	.	PUNCT
easat-7139	105	1	gökoğlan	gökoğlan	NOUN
easat-7139	105	2	,	,	PUNCT
easat-7139	105	3	et	et	PROPN
easat-7139	105	4	al	al	PROPN
easat-7139	105	5	.	.	PUNCT
easat-7139	106	1	[	[	X
easat-7139	106	2	15	15	NUM
easat-7139	106	3	]	]	PUNCT
easat-7139	106	4	indicate	indicate	VERB
easat-7139	106	5	that	that	SCONJ
easat-7139	106	6	ai	ai	VERB
easat-7139	106	7	powered	powered	ADJ
easat-7139	106	8	inspection	inspection	NOUN
easat-7139	106	9	systems	system	NOUN
easat-7139	106	10	provide	provide	VERB
easat-7139	106	11	significant	significant	ADJ
easat-7139	106	12	advantages	advantage	NOUN
easat-7139	106	13	to	to	ADP
easat-7139	106	14	internal	internal	ADJ
easat-7139	106	15	auditors	auditor	NOUN
easat-7139	106	16	.	.	PUNCT
easat-7139	107	1	they	they	PRON
easat-7139	107	2	reduce	reduce	VERB
easat-7139	107	3	time	time	NOUN
easat-7139	107	4	and	and	CCONJ
easat-7139	107	5	cost	cost	NOUN
easat-7139	107	6	of	of	ADP
easat-7139	107	7	audits	audits	NOUN
easat-7139	107	8	,	,	PUNCT
easat-7139	107	9	accelerate	accelerate	VERB
easat-7139	107	10	the	the	DET
easat-7139	107	11	process	process	NOUN
easat-7139	107	12	of	of	ADP
easat-7139	107	13	data	datum	NOUN
easat-7139	107	14	collection	collection	NOUN
easat-7139	107	15	analysis	analysis	NOUN
easat-7139	107	16	which	which	PRON
easat-7139	107	17	in	in	ADP
easat-7139	107	18	turn	turn	NOUN
easat-7139	107	19	reduce	reduce	VERB
easat-7139	107	20	the	the	DET
easat-7139	107	21	human	human	ADJ
easat-7139	107	22	effort	effort	NOUN
easat-7139	107	23	.	.	PUNCT
easat-7139	108	1	consequently	consequently	ADV
easat-7139	108	2	,	,	PUNCT
easat-7139	108	3	the	the	DET
easat-7139	108	4	overall	overall	ADJ
easat-7139	108	5	cost	cost	NOUN
easat-7139	108	6	of	of	ADP
easat-7139	108	7	audits	audits	NOUN
easat-7139	108	8	is	be	AUX
easat-7139	108	9	reduced	reduce	VERB
easat-7139	108	10	.	.	PUNCT
easat-7139	109	1	in	in	ADP
easat-7139	109	2	this	this	DET
easat-7139	109	3	vein	vein	NOUN
easat-7139	109	4	,	,	PUNCT
easat-7139	109	5	qatawneh	qatawneh	PRON
easat-7139	110	1	[	[	X
easat-7139	110	2	16	16	NUM
easat-7139	110	3	]	]	PUNCT
easat-7139	110	4	indicates	indicate	VERB
easat-7139	110	5	that	that	SCONJ
easat-7139	110	6	ai	ai	VERB
easat-7139	110	7	for	for	ADP
easat-7139	110	8	internal	internal	ADJ
easat-7139	110	9	auditing	auditing	NOUN
easat-7139	110	10	allows	allow	VERB
easat-7139	110	11	a	a	DET
easat-7139	110	12	higher	high	ADJ
easat-7139	110	13	accuracy	accuracy	NOUN
easat-7139	110	14	,	,	PUNCT
easat-7139	110	15	time	time	NOUN
easat-7139	110	16	saving	saving	NOUN
easat-7139	110	17	,	,	PUNCT
easat-7139	110	18	improved	improved	ADJ
easat-7139	110	19	efficiency	efficiency	NOUN
easat-7139	110	20	,	,	PUNCT
easat-7139	110	21	improved	improve	VERB
easat-7139	110	22	fraud	fraud	NOUN
easat-7139	110	23	detection	detection	NOUN
easat-7139	110	24	and	and	CCONJ
easat-7139	110	25	a	a	DET
easat-7139	110	26	higher	high	ADJ
easat-7139	110	27	overall	overall	ADJ
easat-7139	110	28	quality	quality	NOUN
easat-7139	110	29	of	of	ADP
easat-7139	110	30	audits	audits	NOUN
easat-7139	110	31	.	.	PUNCT
easat-7139	111	1	the	the	DET
easat-7139	111	2	authors	author	NOUN
easat-7139	111	3	suggest	suggest	VERB
easat-7139	111	4	that	that	SCONJ
easat-7139	111	5	ai	ai	AUX
easat-7139	111	6	based	base	VERB
easat-7139	111	7	auditing	auditing	NOUN
easat-7139	111	8	system	system	NOUN
easat-7139	111	9	should	should	AUX
easat-7139	111	10	be	be	AUX
easat-7139	111	11	designed	design	VERB
easat-7139	111	12	in	in	ADP
easat-7139	111	13	compliance	compliance	NOUN
easat-7139	111	14	with	with	ADP
easat-7139	111	15	the	the	DET
easat-7139	111	16	regulatory	regulatory	ADJ
easat-7139	111	17	bodies	body	NOUN
easat-7139	111	18	and	and	CCONJ
easat-7139	111	19	respect	respect	VERB
easat-7139	111	20	the	the	DET
easat-7139	111	21	principles	principle	NOUN
easat-7139	111	22	of	of	ADP
easat-7139	111	23	accountability	accountability	NOUN
easat-7139	111	24	.	.	PUNCT
easat-7139	112	1	other	other	ADJ
easat-7139	112	2	researchers	researcher	NOUN
easat-7139	112	3	such	such	ADJ
easat-7139	112	4	as	as	ADP
easat-7139	112	5	leocádio	leocádio	NOUN
easat-7139	112	6	,	,	PUNCT
easat-7139	112	7	et	et	PROPN
easat-7139	112	8	al	al	PROPN
easat-7139	112	9	.	.	PUNCT
easat-7139	113	1	[	[	X
easat-7139	113	2	17	17	NUM
easat-7139	113	3	]	]	PUNCT
easat-7139	113	4	have	have	AUX
easat-7139	113	5	emphasised	emphasise	VERB
easat-7139	113	6	the	the	DET
easat-7139	113	7	importance	importance	NOUN
easat-7139	113	8	of	of	ADP
easat-7139	113	9	a	a	DET
easat-7139	113	10	regulatory	regulatory	ADJ
easat-7139	113	11	framework	framework	NOUN
easat-7139	113	12	for	for	ADP
easat-7139	113	13	the	the	DET
easat-7139	113	14	successful	successful	ADJ
easat-7139	113	15	use	use	NOUN
easat-7139	113	16	of	of	ADP
easat-7139	113	17	ai	ai	NOUN
easat-7139	113	18	by	by	ADP
easat-7139	113	19	internal	internal	ADJ
easat-7139	113	20	auditors	auditor	NOUN
easat-7139	113	21	.	.	PUNCT
easat-7139	114	1	in	in	ADP
easat-7139	114	2	the	the	DET
easat-7139	114	3	following	follow	VERB
easat-7139	114	4	table	table	NOUN
easat-7139	114	5	,	,	PUNCT
easat-7139	114	6	we	we	PRON
easat-7139	114	7	offer	offer	VERB
easat-7139	114	8	a	a	DET
easat-7139	114	9	synthetic	synthetic	ADJ
easat-7139	114	10	overview	overview	NOUN
easat-7139	114	11	of	of	ADP
easat-7139	114	12	the	the	DET
easat-7139	114	13	aforementioned	aforementione	VERB
easat-7139	114	14	works	work	NOUN
easat-7139	114	15	.	.	PUNCT
easat-7139	115	1	this	this	DET
easat-7139	115	2	summary	summary	NOUN
easat-7139	115	3	categorizes	categorize	VERB
easat-7139	115	4	the	the	DET
easat-7139	115	5	various	various	ADJ
easat-7139	115	6	factors	factor	NOUN
easat-7139	115	7	identified	identify	VERB
easat-7139	115	8	in	in	ADP
easat-7139	115	9	the	the	DET
easat-7139	115	10	literature	literature	NOUN
easat-7139	115	11	according	accord	VERB
easat-7139	115	12	to	to	ADP
easat-7139	115	13	the	the	DET
easat-7139	115	14	three	three	NUM
easat-7139	115	15	contexts	context	NOUN
easat-7139	115	16	of	of	ADP
easat-7139	115	17	the	the	DET
easat-7139	115	18	toe	toe	NOUN
easat-7139	115	19	framework	framework	NOUN
easat-7139	115	20	by	by	ADP
easat-7139	115	21	tornatzky	tornatzky	NOUN
easat-7139	115	22	and	and	CCONJ
easat-7139	115	23	fleischer	fleischer	NOUN
easat-7139	116	1	[	[	X
easat-7139	116	2	4	4	NUM
easat-7139	116	3	]	]	PUNCT
easat-7139	116	4	.	.	PUNCT
easat-7139	117	1	1295	1295	NUM
easat-7139	117	2	edelweiss	edelweiss	PROPN
easat-7139	117	3	applied	apply	VERB
easat-7139	117	4	science	science	NOUN
easat-7139	117	5	and	and	CCONJ
easat-7139	117	6	technology	technology	NOUN
easat-7139	117	7	issn	issn	PROPN
easat-7139	117	8	:	:	PUNCT
easat-7139	117	9	2576	2576	NUM
easat-7139	117	10	-	-	SYM
easat-7139	117	11	8484	8484	NUM
easat-7139	117	12	vol	vol	NOUN
easat-7139	117	13	.	.	PROPN
easat-7139	118	1	9	9	NUM
easat-7139	118	2	,	,	PUNCT
easat-7139	118	3	no	no	INTJ
easat-7139	118	4	.	.	NOUN
easat-7139	118	5	5	5	NUM
easat-7139	118	6	:	:	SYM
easat-7139	118	7	1291	1291	NUM
easat-7139	118	8	-	-	SYM
easat-7139	118	9	1302	1302	NUM
easat-7139	118	10	,	,	PUNCT
easat-7139	118	11	2025	2025	NUM
easat-7139	118	12	doi	doi	NOUN
easat-7139	118	13	:	:	PUNCT
easat-7139	118	14	10.55214/25768484.v9i5.7139	10.55214/25768484.v9i5.7139	NUM
easat-7139	118	15	©	©	PROPN
easat-7139	118	16	2025	2025	NUM
easat-7139	118	17	by	by	ADP
easat-7139	118	18	the	the	DET
easat-7139	118	19	authors	author	NOUN
easat-7139	118	20	;	;	PUNCT
easat-7139	118	21	licensee	licensee	PROPN
easat-7139	118	22	learning	learn	VERB
easat-7139	118	23	gate	gate	NOUN
easat-7139	118	24	table	table	NOUN
easat-7139	118	25	1	1	NUM
easat-7139	118	26	.	.	PUNCT
easat-7139	119	1	summary	summary	NOUN
easat-7139	119	2	of	of	ADP
easat-7139	119	3	factors	factor	NOUN
easat-7139	119	4	affecting	affect	VERB
easat-7139	119	5	the	the	DET
easat-7139	119	6	use	use	NOUN
easat-7139	119	7	of	of	ADP
easat-7139	119	8	ai	ai	NOUN
easat-7139	119	9	in	in	ADP
easat-7139	119	10	auditing	audit	VERB
easat-7139	119	11	.	.	PUNCT
easat-7139	120	1	context	context	PROPN
easat-7139	120	2	identified	identify	VERB
easat-7139	120	3	factors	factor	NOUN
easat-7139	120	4	sources	source	NOUN
easat-7139	120	5	technological	technological	ADJ
easat-7139	120	6	•	•	NOUN
easat-7139	120	7	technological	technological	ADJ
easat-7139	120	8	competence	competence	NOUN
easat-7139	120	9	•	•	ADP
easat-7139	120	10	computational	computational	ADJ
easat-7139	120	11	complexity	complexity	NOUN
easat-7139	120	12	•	•	ADP
easat-7139	120	13	technological	technological	ADJ
easat-7139	120	14	maturity	maturity	NOUN
easat-7139	120	15	•	•	NOUN
easat-7139	120	16	perceived	perceive	VERB
easat-7139	120	17	benefits	benefit	NOUN
easat-7139	120	18	•	•	ADP
easat-7139	120	19	compatibility	compatibility	NOUN
easat-7139	120	20	•	•	NOUN
easat-7139	120	21	lack	lack	NOUN
easat-7139	120	22	of	of	ADP
easat-7139	120	23	auditor	auditor	NOUN
easat-7139	120	24	training	training	NOUN
easat-7139	121	1	•	•	NOUN
easat-7139	121	2	level	level	NOUN
easat-7139	121	3	of	of	ADP
easat-7139	121	4	knowledge	knowledge	NOUN
easat-7139	121	5	of	of	ADP
easat-7139	121	6	ai	ai	PROPN
easat-7139	121	7	and	and	CCONJ
easat-7139	121	8	data	datum	NOUN
easat-7139	121	9	li	li	PROPN
easat-7139	121	10	,	,	PUNCT
easat-7139	121	11	et	et	PROPN
easat-7139	121	12	al	al	PROPN
easat-7139	121	13	.	.	PUNCT
easat-7139	122	1	[	[	X
easat-7139	122	2	6	6	NUM
easat-7139	122	3	]	]	PUNCT
easat-7139	122	4	;	;	PUNCT
easat-7139	122	5	seethamraju	seethamraju	VERB
easat-7139	122	6	and	and	CCONJ
easat-7139	122	7	hecimovic	hecimovic	ADJ
easat-7139	123	1	[	[	X
easat-7139	123	2	12	12	NUM
easat-7139	123	3	]	]	PUNCT
easat-7139	123	4	and	and	CCONJ
easat-7139	123	5	torroba	torroba	NOUN
easat-7139	123	6	,	,	PUNCT
easat-7139	123	7	et	et	PROPN
easat-7139	123	8	al	al	PROPN
easat-7139	123	9	.	.	PUNCT
easat-7139	124	1	[	[	X
easat-7139	124	2	13	13	NUM
easat-7139	124	3	]	]	PUNCT
easat-7139	124	4	.	.	PUNCT
easat-7139	125	1	organizational	organizational	ADJ
easat-7139	125	2	•	•	NUM
easat-7139	125	3	managerial	managerial	ADJ
easat-7139	125	4	support	support	NOUN
easat-7139	125	5	•	•	ADP
easat-7139	125	6	organizational	organizational	ADJ
easat-7139	125	7	preparation	preparation	NOUN
easat-7139	125	8	•	•	NOUN
easat-7139	125	9	data	datum	NOUN
easat-7139	125	10	quality	quality	NOUN
easat-7139	125	11	•	•	ADP
easat-7139	125	12	internal	internal	ADJ
easat-7139	125	13	confidence	confidence	NOUN
easat-7139	125	14	in	in	ADP
easat-7139	125	15	ai	ai	PROPN
easat-7139	125	16	•	•	ADJ
easat-7139	125	17	internal	internal	ADJ
easat-7139	125	18	communication	communication	NOUN
easat-7139	125	19	•	•	NUM
easat-7139	125	20	organization	organization	NOUN
easat-7139	125	21	size	size	NOUN
easat-7139	125	22	leo	leo	PROPN
easat-7139	125	23	,	,	PUNCT
easat-7139	125	24	et	et	PROPN
easat-7139	125	25	al	al	PROPN
easat-7139	125	26	.	.	PUNCT
easat-7139	126	1	[	[	X
easat-7139	126	2	14	14	NUM
easat-7139	126	3	]	]	X
easat-7139	126	4	;	;	PUNCT
easat-7139	126	5	li	li	PROPN
easat-7139	126	6	,	,	PUNCT
easat-7139	126	7	et	et	PROPN
easat-7139	126	8	al	al	PROPN
easat-7139	126	9	.	.	PUNCT
easat-7139	127	1	[	[	X
easat-7139	127	2	6	6	NUM
easat-7139	127	3	]	]	PUNCT
easat-7139	127	4	;	;	PUNCT
easat-7139	127	5	seethamraju	seethamraju	VERB
easat-7139	127	6	and	and	CCONJ
easat-7139	127	7	hecimovic	hecimovic	ADJ
easat-7139	128	1	[	[	X
easat-7139	128	2	12	12	NUM
easat-7139	128	3	]	]	PUNCT
easat-7139	128	4	and	and	CCONJ
easat-7139	128	5	yang	yang	PROPN
easat-7139	128	6	,	,	PUNCT
easat-7139	128	7	et	et	PROPN
easat-7139	128	8	al	al	PROPN
easat-7139	128	9	.	.	PUNCT
easat-7139	129	1	[	[	X
easat-7139	129	2	3	3	NUM
easat-7139	129	3	]	]	PUNCT
easat-7139	129	4	.	.	PUNCT
easat-7139	130	1	environmental	environmental	ADJ
easat-7139	130	2	•	•	NUM
easat-7139	130	3	specific	specific	ADJ
easat-7139	130	4	regulatory	regulatory	ADJ
easat-7139	130	5	framework	framework	NOUN
easat-7139	130	6	•	•	ADP
easat-7139	130	7	audit	audit	NOUN
easat-7139	130	8	standards	standard	NOUN
easat-7139	130	9	•	•	NOUN
easat-7139	130	10	regulations	regulation	NOUN
easat-7139	130	11	in	in	ADP
easat-7139	130	12	force	force	NOUN
easat-7139	130	13	•	•	NUM
easat-7139	130	14	client	client	NOUN
easat-7139	130	15	readiness	readiness	NOUN
easat-7139	130	16	level	level	NOUN
easat-7139	130	17	•	•	NOUN
easat-7139	130	18	changes	change	NOUN
easat-7139	130	19	in	in	ADP
easat-7139	130	20	the	the	DET
easat-7139	130	21	business	business	NOUN
easat-7139	130	22	sector	sector	NOUN
easat-7139	130	23	•	•	ADP
easat-7139	130	24	professional	professional	ADJ
easat-7139	130	25	assistance	assistance	NOUN
easat-7139	130	26	li	li	PROPN
easat-7139	130	27	,	,	PUNCT
easat-7139	130	28	et	et	PROPN
easat-7139	130	29	al	al	PROPN
easat-7139	130	30	.	.	PUNCT
easat-7139	131	1	[	[	X
easat-7139	131	2	6	6	NUM
easat-7139	131	3	]	]	PUNCT
easat-7139	131	4	;	;	PUNCT
easat-7139	131	5	seethamraju	seethamraju	VERB
easat-7139	131	6	and	and	CCONJ
easat-7139	131	7	hecimovic	hecimovic	ADJ
easat-7139	132	1	[	[	X
easat-7139	132	2	12	12	NUM
easat-7139	132	3	]	]	X
easat-7139	132	4	;	;	PUNCT
easat-7139	132	5	torroba	torroba	NOUN
easat-7139	132	6	,	,	PUNCT
easat-7139	132	7	et	et	PROPN
easat-7139	132	8	al	al	PROPN
easat-7139	132	9	.	.	PUNCT
easat-7139	133	1	[	[	X
easat-7139	133	2	13	13	NUM
easat-7139	133	3	]	]	PUNCT
easat-7139	133	4	and	and	CCONJ
easat-7139	133	5	yang	yang	PROPN
easat-7139	133	6	,	,	PUNCT
easat-7139	133	7	et	et	PROPN
easat-7139	133	8	al	al	PROPN
easat-7139	133	9	.	.	PUNCT
easat-7139	134	1	[	[	X
easat-7139	134	2	3	3	NUM
easat-7139	134	3	]	]	PUNCT
easat-7139	134	4	.	.	PUNCT
easat-7139	135	1	despite	despite	SCONJ
easat-7139	135	2	the	the	DET
easat-7139	135	3	rich	rich	ADJ
easat-7139	135	4	body	body	NOUN
easat-7139	135	5	of	of	ADP
easat-7139	135	6	previous	previous	ADJ
easat-7139	135	7	work	work	NOUN
easat-7139	135	8	using	use	VERB
easat-7139	135	9	the	the	DET
easat-7139	135	10	toe	toe	NOUN
easat-7139	135	11	framework	framework	NOUN
easat-7139	135	12	to	to	PART
easat-7139	135	13	explore	explore	VERB
easat-7139	135	14	the	the	DET
easat-7139	135	15	factors	factor	NOUN
easat-7139	135	16	influencing	influence	VERB
easat-7139	135	17	the	the	DET
easat-7139	135	18	adoption	adoption	NOUN
easat-7139	135	19	of	of	ADP
easat-7139	135	20	technological	technological	ADJ
easat-7139	135	21	innovations	innovation	NOUN
easat-7139	135	22	such	such	ADJ
easat-7139	135	23	as	as	ADP
easat-7139	135	24	ai	ai	VERB
easat-7139	135	25	in	in	ADP
easat-7139	135	26	auditing	audit	VERB
easat-7139	135	27	,	,	PUNCT
easat-7139	135	28	several	several	ADJ
easat-7139	135	29	limitations	limitation	NOUN
easat-7139	135	30	remain	remain	VERB
easat-7139	135	31	.	.	PUNCT
easat-7139	136	1	on	on	ADP
easat-7139	136	2	the	the	DET
easat-7139	136	3	one	one	NUM
easat-7139	136	4	hand	hand	NOUN
easat-7139	136	5	,	,	PUNCT
easat-7139	136	6	most	most	ADJ
easat-7139	136	7	of	of	ADP
easat-7139	136	8	the	the	DET
easat-7139	136	9	studies	study	NOUN
easat-7139	136	10	identified	identify	VERB
easat-7139	136	11	focus	focus	NOUN
easat-7139	136	12	on	on	ADP
easat-7139	136	13	external	external	ADJ
easat-7139	136	14	auditing	auditing	NOUN
easat-7139	136	15	,	,	PUNCT
easat-7139	136	16	leaving	leave	VERB
easat-7139	136	17	internal	internal	ADJ
easat-7139	136	18	auditing	auditing	NOUN
easat-7139	136	19	relatively	relatively	ADV
easat-7139	136	20	unexplored	unexplored	ADJ
easat-7139	136	21	,	,	PUNCT
easat-7139	136	22	particularly	particularly	ADV
easat-7139	136	23	in	in	ADP
easat-7139	136	24	specific	specific	ADJ
easat-7139	136	25	contexts	context	NOUN
easat-7139	136	26	such	such	ADJ
easat-7139	136	27	as	as	ADP
easat-7139	136	28	developing	develop	VERB
easat-7139	136	29	countries	country	NOUN
easat-7139	136	30	.	.	PUNCT
easat-7139	137	1	on	on	ADP
easat-7139	137	2	the	the	DET
easat-7139	137	3	other	other	ADJ
easat-7139	137	4	hand	hand	NOUN
easat-7139	137	5	,	,	PUNCT
easat-7139	137	6	most	most	ADJ
easat-7139	137	7	existing	exist	VERB
easat-7139	137	8	research	research	NOUN
easat-7139	137	9	is	be	AUX
easat-7139	137	10	conducted	conduct	VERB
easat-7139	137	11	in	in	ADP
easat-7139	137	12	anglo	anglo	ADJ
easat-7139	137	13	-	-	PUNCT
easat-7139	137	14	saxon	saxon	NOUN
easat-7139	137	15	or	or	CCONJ
easat-7139	137	16	european	european	ADJ
easat-7139	137	17	contexts	context	NOUN
easat-7139	137	18	,	,	PUNCT
easat-7139	137	19	without	without	ADP
easat-7139	137	20	considering	consider	VERB
easat-7139	137	21	the	the	DET
easat-7139	137	22	specific	specific	ADJ
easat-7139	137	23	economic	economic	ADJ
easat-7139	137	24	,	,	PUNCT
easat-7139	137	25	cultural	cultural	ADJ
easat-7139	137	26	,	,	PUNCT
easat-7139	137	27	and	and	CCONJ
easat-7139	137	28	regulatory	regulatory	ADJ
easat-7139	137	29	characteristics	characteristic	NOUN
easat-7139	137	30	of	of	ADP
easat-7139	137	31	other	other	ADJ
easat-7139	137	32	regions	region	NOUN
easat-7139	137	33	,	,	PUNCT
easat-7139	137	34	such	such	ADJ
easat-7139	137	35	as	as	ADP
easat-7139	137	36	morocco	morocco	PROPN
easat-7139	137	37	.	.	PUNCT
easat-7139	138	1	furthermore	furthermore	ADV
easat-7139	138	2	,	,	PUNCT
easat-7139	138	3	while	while	SCONJ
easat-7139	138	4	some	some	DET
easat-7139	138	5	studies	study	NOUN
easat-7139	138	6	identify	identify	VERB
easat-7139	138	7	barriers	barrier	NOUN
easat-7139	138	8	to	to	ADP
easat-7139	138	9	ai	ai	VERB
easat-7139	138	10	adoption	adoption	NOUN
easat-7139	138	11	,	,	PUNCT
easat-7139	138	12	few	few	ADJ
easat-7139	138	13	of	of	ADP
easat-7139	138	14	them	they	PRON
easat-7139	138	15	adopt	adopt	VERB
easat-7139	138	16	a	a	DET
easat-7139	138	17	holistic	holistic	ADJ
easat-7139	138	18	approach	approach	NOUN
easat-7139	138	19	anchored	anchor	VERB
easat-7139	138	20	in	in	ADP
easat-7139	138	21	the	the	DET
easat-7139	138	22	toe	toe	NOUN
easat-7139	138	23	framework	framework	NOUN
easat-7139	138	24	to	to	PART
easat-7139	138	25	thoroughly	thoroughly	ADV
easat-7139	138	26	analyse	analyse	VERB
easat-7139	138	27	the	the	DET
easat-7139	138	28	obstacles	obstacle	NOUN
easat-7139	138	29	to	to	ADP
easat-7139	138	30	the	the	DET
easat-7139	138	31	effective	effective	ADJ
easat-7139	138	32	use	use	NOUN
easat-7139	138	33	of	of	ADP
easat-7139	138	34	ai	ai	NOUN
easat-7139	138	35	in	in	ADP
easat-7139	138	36	internal	internal	ADJ
easat-7139	138	37	auditing	auditing	NOUN
easat-7139	138	38	.	.	PUNCT
easat-7139	139	1	this	this	DET
easat-7139	139	2	gap	gap	NOUN
easat-7139	139	3	is	be	AUX
easat-7139	139	4	even	even	ADV
easat-7139	139	5	more	more	ADV
easat-7139	139	6	significant	significant	ADJ
easat-7139	139	7	in	in	ADP
easat-7139	139	8	a	a	DET
easat-7139	139	9	context	context	NOUN
easat-7139	139	10	where	where	SCONJ
easat-7139	139	11	internal	internal	ADJ
easat-7139	139	12	audit	audit	NOUN
easat-7139	139	13	plays	play	VERB
easat-7139	139	14	an	an	DET
easat-7139	139	15	increasingly	increasingly	ADV
easat-7139	139	16	strategic	strategic	ADJ
easat-7139	139	17	role	role	NOUN
easat-7139	139	18	in	in	ADP
easat-7139	139	19	the	the	DET
easat-7139	139	20	governance	governance	NOUN
easat-7139	139	21	of	of	ADP
easat-7139	139	22	moroccan	moroccan	ADJ
easat-7139	139	23	organizations	organization	NOUN
easat-7139	139	24	[	[	X
easat-7139	139	25	18	18	NUM
easat-7139	139	26	]	]	PUNCT
easat-7139	139	27	,	,	PUNCT
easat-7139	139	28	but	but	CCONJ
easat-7139	139	29	where	where	SCONJ
easat-7139	139	30	the	the	DET
easat-7139	139	31	integration	integration	NOUN
easat-7139	139	32	of	of	ADP
easat-7139	139	33	advanced	advanced	ADJ
easat-7139	139	34	technologies	technology	NOUN
easat-7139	139	35	remains	remain	VERB
easat-7139	139	36	slow	slow	ADJ
easat-7139	139	37	[	[	X
easat-7139	139	38	19	19	NUM
easat-7139	139	39	]	]	PUNCT
easat-7139	139	40	.	.	PUNCT
easat-7139	140	1	it	it	PRON
easat-7139	140	2	is	be	AUX
easat-7139	140	3	in	in	ADP
easat-7139	140	4	this	this	DET
easat-7139	140	5	perspective	perspective	NOUN
easat-7139	140	6	that	that	SCONJ
easat-7139	140	7	the	the	DET
easat-7139	140	8	present	present	ADJ
easat-7139	140	9	research	research	NOUN
easat-7139	140	10	is	be	AUX
easat-7139	140	11	situated	situate	VERB
easat-7139	140	12	,	,	PUNCT
easat-7139	140	13	the	the	DET
easat-7139	140	14	objective	objective	NOUN
easat-7139	140	15	of	of	ADP
easat-7139	140	16	which	which	PRON
easat-7139	140	17	is	be	AUX
easat-7139	140	18	to	to	PART
easat-7139	140	19	understand	understand	VERB
easat-7139	140	20	the	the	DET
easat-7139	140	21	factors	factor	NOUN
easat-7139	140	22	hindering	hinder	VERB
easat-7139	140	23	the	the	DET
easat-7139	140	24	use	use	NOUN
easat-7139	140	25	of	of	ADP
easat-7139	140	26	ai	ai	NOUN
easat-7139	140	27	in	in	ADP
easat-7139	140	28	the	the	DET
easat-7139	140	29	context	context	NOUN
easat-7139	140	30	of	of	ADP
easat-7139	140	31	internal	internal	ADJ
easat-7139	140	32	audit	audit	NOUN
easat-7139	140	33	in	in	ADP
easat-7139	140	34	morocco	morocco	PROPN
easat-7139	140	35	,	,	PUNCT
easat-7139	140	36	through	through	ADP
easat-7139	140	37	the	the	DET
easat-7139	140	38	lens	lens	NOUN
easat-7139	140	39	of	of	ADP
easat-7139	140	40	the	the	DET
easat-7139	140	41	toe	toe	NOUN
easat-7139	140	42	framework	framework	NOUN
easat-7139	140	43	.	.	PUNCT
easat-7139	141	1	this	this	DET
easat-7139	141	2	study	study	NOUN
easat-7139	141	3	thus	thus	ADV
easat-7139	141	4	aims	aim	VERB
easat-7139	141	5	to	to	PART
easat-7139	141	6	fill	fill	VERB
easat-7139	141	7	a	a	DET
easat-7139	141	8	double	double	ADJ
easat-7139	141	9	void	void	NOUN
easat-7139	141	10	:	:	PUNCT
easat-7139	141	11	that	that	SCONJ
easat-7139	141	12	of	of	ADP
easat-7139	141	13	a	a	DET
easat-7139	141	14	detailed	detailed	ADJ
easat-7139	141	15	understanding	understanding	NOUN
easat-7139	141	16	of	of	ADP
easat-7139	141	17	the	the	DET
easat-7139	141	18	barriers	barrier	NOUN
easat-7139	141	19	to	to	ADP
easat-7139	141	20	the	the	DET
easat-7139	141	21	use	use	NOUN
easat-7139	141	22	of	of	ADP
easat-7139	141	23	ai	ai	VERB
easat-7139	141	24	in	in	ADP
easat-7139	141	25	internal	internal	ADJ
easat-7139	141	26	audit	audit	NOUN
easat-7139	141	27	,	,	PUNCT
easat-7139	141	28	and	and	CCONJ
easat-7139	141	29	that	that	PRON
easat-7139	141	30	of	of	ADP
easat-7139	141	31	the	the	DET
easat-7139	141	32	absence	absence	NOUN
easat-7139	141	33	of	of	ADP
easat-7139	141	34	empirical	empirical	ADJ
easat-7139	141	35	research	research	NOUN
easat-7139	141	36	contextualized	contextualize	VERB
easat-7139	141	37	in	in	ADP
easat-7139	141	38	morocco	morocco	PROPN
easat-7139	141	39	,	,	PUNCT
easat-7139	141	40	mobilizing	mobilize	VERB
easat-7139	141	41	a	a	DET
easat-7139	141	42	robust	robust	ADJ
easat-7139	141	43	theoretical	theoretical	ADJ
easat-7139	141	44	framework	framework	NOUN
easat-7139	141	45	.	.	PUNCT
easat-7139	142	1	4	4	X
easat-7139	142	2	.	.	X
easat-7139	142	3	research	research	NOUN
easat-7139	142	4	methodology	methodology	NOUN
easat-7139	142	5	the	the	DET
easat-7139	142	6	aim	aim	NOUN
easat-7139	142	7	of	of	ADP
easat-7139	142	8	this	this	DET
easat-7139	142	9	study	study	NOUN
easat-7139	142	10	is	be	AUX
easat-7139	142	11	to	to	PART
easat-7139	142	12	understand	understand	VERB
easat-7139	142	13	the	the	DET
easat-7139	142	14	obstacles	obstacle	NOUN
easat-7139	142	15	to	to	ADP
easat-7139	142	16	the	the	DET
easat-7139	142	17	adoption	adoption	NOUN
easat-7139	142	18	of	of	ADP
easat-7139	142	19	artificial	artificial	ADJ
easat-7139	142	20	intelligence	intelligence	NOUN
easat-7139	142	21	in	in	ADP
easat-7139	142	22	internal	internal	ADJ
easat-7139	142	23	audit	audit	NOUN
easat-7139	142	24	work	work	NOUN
easat-7139	142	25	in	in	ADP
easat-7139	142	26	the	the	DET
easat-7139	142	27	moroccan	moroccan	ADJ
easat-7139	142	28	public	public	ADJ
easat-7139	142	29	sector	sector	NOUN
easat-7139	142	30	.	.	PUNCT
easat-7139	143	1	to	to	PART
easat-7139	143	2	achieve	achieve	VERB
easat-7139	143	3	this	this	DET
easat-7139	143	4	objective	objective	NOUN
easat-7139	143	5	,	,	PUNCT
easat-7139	143	6	an	an	DET
easat-7139	143	7	interpretivist	interpretivist	PROPN
easat-7139	143	8	epistemological	epistemological	ADJ
easat-7139	143	9	stance	stance	NOUN
easat-7139	143	10	was	be	AUX
easat-7139	143	11	adopted	adopt	VERB
easat-7139	143	12	,	,	PUNCT
easat-7139	143	13	and	and	CCONJ
easat-7139	143	14	the	the	DET
easat-7139	143	15	qualitative	qualitative	ADJ
easat-7139	143	16	empirical	empirical	ADJ
easat-7139	143	17	method	method	NOUN
easat-7139	143	18	was	be	AUX
easat-7139	143	19	used	use	VERB
easat-7139	143	20	for	for	ADP
easat-7139	143	21	the	the	DET
easat-7139	143	22	study	study	NOUN
easat-7139	143	23	,	,	PUNCT
easat-7139	143	24	to	to	PART
easat-7139	143	25	obtain	obtain	VERB
easat-7139	143	26	in	in	ADP
easat-7139	143	27	-	-	PUNCT
easat-7139	143	28	depth	depth	NOUN
easat-7139	143	29	descriptions	description	NOUN
easat-7139	143	30	and	and	CCONJ
easat-7139	143	31	interpretations	interpretation	NOUN
easat-7139	143	32	,	,	PUNCT
easat-7139	143	33	directly	directly	ADV
easat-7139	143	34	related	relate	VERB
easat-7139	143	35	to	to	ADP
easat-7139	143	36	the	the	DET
easat-7139	143	37	research	research	NOUN
easat-7139	143	38	question	question	NOUN
easat-7139	143	39	.	.	PUNCT
easat-7139	144	1	in	in	ADP
easat-7139	144	2	this	this	DET
easat-7139	144	3	perspective	perspective	NOUN
easat-7139	144	4	,	,	PUNCT
easat-7139	144	5	we	we	PRON
easat-7139	144	6	opted	opt	VERB
easat-7139	144	7	for	for	ADP
easat-7139	144	8	the	the	DET
easat-7139	144	9	interview	interview	NOUN
easat-7139	144	10	as	as	ADP
easat-7139	144	11	a	a	DET
easat-7139	144	12	data	data	NOUN
easat-7139	144	13	collection	collection	NOUN
easat-7139	144	14	tool	tool	NOUN
easat-7139	144	15	,	,	PUNCT
easat-7139	144	16	and	and	CCONJ
easat-7139	144	17	more	more	ADV
easat-7139	144	18	specifically	specifically	ADV
easat-7139	144	19	the	the	DET
easat-7139	144	20	semi	semi	ADJ
easat-7139	144	21	-	-	ADJ
easat-7139	144	22	structured	structured	ADJ
easat-7139	144	23	interview	interview	NOUN
easat-7139	144	24	.	.	PUNCT
easat-7139	145	1	individual	individual	ADJ
easat-7139	145	2	interviews	interview	NOUN
easat-7139	145	3	were	be	AUX
easat-7139	145	4	conducted	conduct	VERB
easat-7139	145	5	with	with	ADP
easat-7139	145	6	internal	internal	ADJ
easat-7139	145	7	auditors	auditor	NOUN
easat-7139	145	8	from	from	ADP
easat-7139	145	9	the	the	DET
easat-7139	145	10	moroccan	moroccan	ADJ
easat-7139	145	11	public	public	ADJ
easat-7139	145	12	sector	sector	NOUN
easat-7139	145	13	,	,	PUNCT
easat-7139	145	14	to	to	PART
easat-7139	145	15	identify	identify	VERB
easat-7139	145	16	their	their	PRON
easat-7139	145	17	perception	perception	NOUN
easat-7139	145	18	regarding	regard	VERB
easat-7139	145	19	the	the	DET
easat-7139	145	20	adoption	adoption	NOUN
easat-7139	145	21	of	of	ADP
easat-7139	145	22	ai	ai	VERB
easat-7139	145	23	in	in	ADP
easat-7139	145	24	their	their	PRON
easat-7139	145	25	work	work	NOUN
easat-7139	145	26	,	,	PUNCT
easat-7139	145	27	and	and	CCONJ
easat-7139	145	28	the	the	DET
easat-7139	145	29	factors	factor	NOUN
easat-7139	145	30	that	that	PRON
easat-7139	145	31	hinder	hinder	VERB
easat-7139	145	32	this	this	DET
easat-7139	145	33	use	use	NOUN
easat-7139	145	34	.	.	PUNCT
easat-7139	146	1	we	we	PRON
easat-7139	146	2	stopped	stop	VERB
easat-7139	146	3	at	at	ADP
easat-7139	146	4	14	14	NUM
easat-7139	146	5	internal	internal	ADJ
easat-7139	146	6	auditors	auditor	NOUN
easat-7139	146	7	in	in	ADP
easat-7139	146	8	accordance	accordance	NOUN
easat-7139	146	9	with	with	ADP
easat-7139	146	10	the	the	DET
easat-7139	146	11	principle	principle	NOUN
easat-7139	146	12	of	of	ADP
easat-7139	146	13	theoretical	theoretical	ADJ
easat-7139	146	14	saturation	saturation	NOUN
easat-7139	146	15	established	establish	VERB
easat-7139	146	16	1296	1296	NUM
easat-7139	146	17	edelweiss	edelweiss	PROPN
easat-7139	146	18	applied	apply	VERB
easat-7139	146	19	science	science	NOUN
easat-7139	146	20	and	and	CCONJ
easat-7139	146	21	technology	technology	NOUN
easat-7139	146	22	issn	issn	PROPN
easat-7139	146	23	:	:	PUNCT
easat-7139	146	24	2576	2576	NUM
easat-7139	146	25	-	-	SYM
easat-7139	146	26	8484	8484	NUM
easat-7139	146	27	vol	vol	NOUN
easat-7139	146	28	.	.	PROPN
easat-7139	147	1	9	9	NUM
easat-7139	147	2	,	,	PUNCT
easat-7139	147	3	no	no	INTJ
easat-7139	147	4	.	.	NOUN
easat-7139	147	5	5	5	NUM
easat-7139	147	6	:	:	SYM
easat-7139	147	7	1291	1291	NUM
easat-7139	147	8	-	-	SYM
easat-7139	147	9	1302	1302	NUM
easat-7139	147	10	,	,	PUNCT
easat-7139	147	11	2025	2025	NUM
easat-7139	147	12	doi	doi	NOUN
easat-7139	147	13	:	:	PUNCT
easat-7139	147	14	10.55214/25768484.v9i5.7139	10.55214/25768484.v9i5.7139	NUM
easat-7139	147	15	©	©	PROPN
easat-7139	147	16	2025	2025	NUM
easat-7139	147	17	by	by	ADP
easat-7139	147	18	the	the	DET
easat-7139	147	19	authors	author	NOUN
easat-7139	147	20	;	;	PUNCT
easat-7139	147	21	licensee	licensee	NOUN
easat-7139	147	22	learning	learning	NOUN
easat-7139	147	23	gate	gate	NOUN
easat-7139	147	24	by	by	ADP
easat-7139	147	25	pires	pire	NOUN
easat-7139	147	26	[	[	X
easat-7139	147	27	20	20	NUM
easat-7139	147	28	]	]	PUNCT
easat-7139	147	29	in	in	ADP
easat-7139	147	30	his	his	PRON
easat-7139	147	31	article	article	NOUN
easat-7139	147	32	entitled	entitle	VERB
easat-7139	147	33	:	:	PUNCT
easat-7139	147	34	sampling	sample	VERB
easat-7139	147	35	and	and	CCONJ
easat-7139	147	36	qualitative	qualitative	ADJ
easat-7139	147	37	research	research	NOUN
easat-7139	147	38	:	:	PUNCT
easat-7139	147	39	theoretical	theoretical	ADJ
easat-7139	147	40	and	and	CCONJ
easat-7139	147	41	methodological	methodological	ADJ
easat-7139	147	42	essay	essay	NOUN
easat-7139	147	43	.	.	PUNCT
easat-7139	148	1	the	the	DET
easat-7139	148	2	interviews	interview	NOUN
easat-7139	148	3	were	be	AUX
easat-7139	148	4	conducted	conduct	VERB
easat-7139	148	5	using	use	VERB
easat-7139	148	6	an	an	DET
easat-7139	148	7	interview	interview	NOUN
easat-7139	148	8	guide	guide	NOUN
easat-7139	148	9	structured	structure	VERB
easat-7139	148	10	around	around	ADP
easat-7139	148	11	three	three	NUM
easat-7139	148	12	main	main	ADJ
easat-7139	148	13	themes	theme	NOUN
easat-7139	148	14	,	,	PUNCT
easat-7139	148	15	directly	directly	ADV
easat-7139	148	16	derived	derive	VERB
easat-7139	148	17	from	from	ADP
easat-7139	148	18	the	the	DET
easat-7139	148	19	technology	technology	NOUN
easat-7139	148	20	-	-	PUNCT
easat-7139	148	21	organization	organization	NOUN
easat-7139	148	22	-	-	PUNCT
easat-7139	148	23	environment	environment	NOUN
easat-7139	148	24	framework	framework	NOUN
easat-7139	148	25	of	of	ADP
easat-7139	148	26	tornatzky	tornatzky	NOUN
easat-7139	148	27	and	and	CCONJ
easat-7139	148	28	fleischer	fleischer	NOUN
easat-7139	149	1	[	[	X
easat-7139	149	2	4	4	NUM
easat-7139	149	3	]	]	PUNCT
easat-7139	149	4	.	.	PUNCT
easat-7139	150	1	these	these	DET
easat-7139	150	2	axes	axis	NOUN
easat-7139	150	3	allowed	allow	VERB
easat-7139	150	4	us	we	PRON
easat-7139	150	5	to	to	PART
easat-7139	150	6	guide	guide	VERB
easat-7139	150	7	the	the	DET
easat-7139	150	8	discussion	discussion	NOUN
easat-7139	150	9	while	while	SCONJ
easat-7139	150	10	leaving	leave	VERB
easat-7139	150	11	room	room	NOUN
easat-7139	150	12	for	for	ADP
easat-7139	150	13	spontaneity	spontaneity	NOUN
easat-7139	150	14	,	,	PUNCT
easat-7139	150	15	since	since	SCONJ
easat-7139	150	16	the	the	DET
easat-7139	150	17	participants	participant	NOUN
easat-7139	150	18	were	be	AUX
easat-7139	150	19	able	able	ADJ
easat-7139	150	20	to	to	PART
easat-7139	150	21	address	address	VERB
easat-7139	150	22	the	the	DET
easat-7139	150	23	themes	theme	NOUN
easat-7139	150	24	freely	freely	ADV
easat-7139	150	25	or	or	CCONJ
easat-7139	150	26	in	in	ADP
easat-7139	150	27	response	response	NOUN
easat-7139	150	28	to	to	ADP
easat-7139	150	29	the	the	DET
easat-7139	150	30	questions	question	NOUN
easat-7139	150	31	asked	ask	VERB
easat-7139	150	32	.	.	PUNCT
easat-7139	151	1	each	each	DET
easat-7139	151	2	interview	interview	NOUN
easat-7139	151	3	lasted	last	VERB
easat-7139	151	4	between	between	ADP
easat-7139	151	5	35	35	NUM
easat-7139	151	6	and	and	CCONJ
easat-7139	151	7	55	55	NUM
easat-7139	151	8	minutes	minute	NOUN
easat-7139	151	9	,	,	PUNCT
easat-7139	151	10	thus	thus	ADV
easat-7139	151	11	providing	provide	VERB
easat-7139	151	12	sufficient	sufficient	ADJ
easat-7139	151	13	time	time	NOUN
easat-7139	151	14	to	to	PART
easat-7139	151	15	thoroughly	thoroughly	ADV
easat-7139	151	16	explore	explore	VERB
easat-7139	151	17	the	the	DET
easat-7139	151	18	perceptions	perception	NOUN
easat-7139	151	19	and	and	CCONJ
easat-7139	151	20	experiences	experience	NOUN
easat-7139	151	21	of	of	ADP
easat-7139	151	22	the	the	DET
easat-7139	151	23	respondents	respondent	NOUN
easat-7139	151	24	.	.	PUNCT
easat-7139	152	1	once	once	SCONJ
easat-7139	152	2	the	the	DET
easat-7139	152	3	data	datum	NOUN
easat-7139	152	4	had	have	AUX
easat-7139	152	5	been	be	AUX
easat-7139	152	6	collected	collect	VERB
easat-7139	152	7	,	,	PUNCT
easat-7139	152	8	a	a	DET
easat-7139	152	9	thematic	thematic	ADJ
easat-7139	152	10	analysis	analysis	NOUN
easat-7139	152	11	was	be	AUX
easat-7139	152	12	carried	carry	VERB
easat-7139	152	13	out	out	ADP
easat-7139	152	14	using	use	VERB
easat-7139	152	15	the	the	DET
easat-7139	152	16	mirror	mirror	NOUN
easat-7139	152	17	effect	effect	NOUN
easat-7139	152	18	method	method	NOUN
easat-7139	152	19	.	.	PUNCT
easat-7139	153	1	the	the	DET
easat-7139	153	2	methodological	methodological	ADJ
easat-7139	153	3	approach	approach	NOUN
easat-7139	153	4	we	we	PRON
easat-7139	153	5	adopted	adopt	VERB
easat-7139	153	6	consists	consist	NOUN
easat-7139	153	7	of	of	ADP
easat-7139	153	8	analysis	analysis	NOUN
easat-7139	153	9	of	of	ADP
easat-7139	153	10	discourse	discourse	NOUN
easat-7139	153	11	,	,	PUNCT
easat-7139	153	12	which	which	PRON
easat-7139	153	13	is	be	AUX
easat-7139	153	14	,	,	PUNCT
easat-7139	153	15	generally	generally	ADV
easat-7139	153	16	,	,	PUNCT
easat-7139	153	17	based	base	VERB
easat-7139	153	18	on	on	ADP
easat-7139	153	19	interpretative	interpretative	ADJ
easat-7139	153	20	texts	text	NOUN
easat-7139	153	21	and	and	CCONJ
easat-7139	153	22	summary	summary	NOUN
easat-7139	153	23	tables	table	NOUN
easat-7139	153	24	.	.	PUNCT
easat-7139	154	1	according	accord	VERB
easat-7139	154	2	to	to	ADP
easat-7139	154	3	krief	krief	PROPN
easat-7139	154	4	and	and	CCONJ
easat-7139	154	5	zardet	zardet	NOUN
easat-7139	154	6	[	[	X
easat-7139	154	7	21	21	NUM
easat-7139	154	8	]	]	X
easat-7139	154	9	it	it	PRON
easat-7139	154	10	facilitates	facilitate	VERB
easat-7139	154	11	the	the	DET
easat-7139	154	12	identification	identification	NOUN
easat-7139	154	13	the	the	DET
easat-7139	154	14	main	main	ADJ
easat-7139	154	15	barriers	barrier	NOUN
easat-7139	154	16	to	to	ADP
easat-7139	154	17	the	the	DET
easat-7139	154	18	integration	integration	NOUN
easat-7139	154	19	of	of	ADP
easat-7139	154	20	ai	ai	VERB
easat-7139	154	21	in	in	ADP
easat-7139	154	22	the	the	DET
easat-7139	154	23	internal	internal	ADJ
easat-7139	154	24	auditing	auditing	NOUN
easat-7139	154	25	functions	function	NOUN
easat-7139	154	26	by	by	ADP
easat-7139	154	27	the	the	DET
easat-7139	154	28	identification	identification	NOUN
easat-7139	154	29	of	of	ADP
easat-7139	154	30	frequently	frequently	ADV
easat-7139	154	31	recurring	recur	VERB
easat-7139	154	32	themes	theme	NOUN
easat-7139	154	33	,	,	PUNCT
easat-7139	154	34	the	the	DET
easat-7139	154	35	classification	classification	NOUN
easat-7139	154	36	of	of	ADP
easat-7139	154	37	data	datum	NOUN
easat-7139	154	38	,	,	PUNCT
easat-7139	154	39	and	and	CCONJ
easat-7139	154	40	the	the	DET
easat-7139	154	41	subsequent	subsequent	ADJ
easat-7139	154	42	presentation	presentation	NOUN
easat-7139	154	43	of	of	ADP
easat-7139	154	44	results	result	NOUN
easat-7139	154	45	in	in	ADP
easat-7139	154	46	a	a	DET
easat-7139	154	47	narrative	narrative	NOUN
easat-7139	154	48	form	form	NOUN
easat-7139	154	49	.	.	PUNCT
easat-7139	155	1	5	5	X
easat-7139	155	2	.	.	X
easat-7139	155	3	results	result	VERB
easat-7139	155	4	analysis	analysis	NOUN
easat-7139	155	5	in	in	ADP
easat-7139	155	6	our	our	PRON
easat-7139	155	7	research	research	NOUN
easat-7139	155	8	,	,	PUNCT
easat-7139	155	9	we	we	PRON
easat-7139	155	10	adopted	adopt	VERB
easat-7139	155	11	a	a	DET
easat-7139	155	12	research	research	NOUN
easat-7139	155	13	methodology	methodology	NOUN
easat-7139	155	14	which	which	PRON
easat-7139	155	15	is	be	AUX
easat-7139	155	16	based	base	VERB
easat-7139	155	17	on	on	ADP
easat-7139	155	18	thematic	thematic	ADJ
easat-7139	155	19	analysis	analysis	NOUN
easat-7139	155	20	of	of	ADP
easat-7139	155	21	qualitative	qualitative	ADJ
easat-7139	155	22	data	datum	NOUN
easat-7139	155	23	gathered	gather	VERB
easat-7139	155	24	by	by	ADP
easat-7139	155	25	means	mean	NOUN
easat-7139	155	26	of	of	ADP
easat-7139	155	27	semi	semi	ADJ
easat-7139	155	28	-	-	ADJ
easat-7139	155	29	structured	structured	ADJ
easat-7139	155	30	interviews	interview	NOUN
easat-7139	155	31	.	.	PUNCT
easat-7139	156	1	this	this	DET
easat-7139	156	2	investigation	investigation	NOUN
easat-7139	156	3	helped	help	VERB
easat-7139	156	4	us	we	PRON
easat-7139	156	5	understand	understand	VERB
easat-7139	156	6	how	how	SCONJ
easat-7139	156	7	internal	internal	ADJ
easat-7139	156	8	auditors	auditor	NOUN
easat-7139	156	9	of	of	ADP
easat-7139	156	10	the	the	DET
easat-7139	156	11	public	public	ADJ
easat-7139	156	12	sector	sector	NOUN
easat-7139	156	13	perceive	perceive	VERB
easat-7139	156	14	the	the	DET
easat-7139	156	15	barriers	barrier	NOUN
easat-7139	156	16	to	to	ADP
easat-7139	156	17	the	the	DET
easat-7139	156	18	implementation	implementation	NOUN
easat-7139	156	19	of	of	ADP
easat-7139	156	20	ai	ai	VERB
easat-7139	156	21	in	in	ADP
easat-7139	156	22	their	their	PRON
easat-7139	156	23	profession	profession	NOUN
easat-7139	156	24	.	.	PUNCT
easat-7139	157	1	we	we	PRON
easat-7139	157	2	based	base	VERB
easat-7139	157	3	our	our	PRON
easat-7139	157	4	research	research	NOUN
easat-7139	157	5	on	on	ADP
easat-7139	157	6	the	the	DET
easat-7139	157	7	toe	toe	NOUN
easat-7139	157	8	framework	framework	NOUN
easat-7139	157	9	to	to	PART
easat-7139	157	10	achieve	achieve	VERB
easat-7139	157	11	our	our	PRON
easat-7139	157	12	aim	aim	NOUN
easat-7139	157	13	.	.	PUNCT
easat-7139	158	1	as	as	ADP
easat-7139	158	2	a	a	DET
easat-7139	158	3	first	first	ADJ
easat-7139	158	4	step	step	NOUN
easat-7139	158	5	of	of	ADP
easat-7139	158	6	our	our	PRON
easat-7139	158	7	investigation	investigation	NOUN
easat-7139	158	8	,	,	PUNCT
easat-7139	158	9	we	we	PRON
easat-7139	158	10	tried	try	VERB
easat-7139	158	11	to	to	PART
easat-7139	158	12	explore	explore	VERB
easat-7139	158	13	the	the	DET
easat-7139	158	14	potential	potential	ADJ
easat-7139	158	15	advantages	advantage	NOUN
easat-7139	158	16	of	of	ADP
easat-7139	158	17	ai	ai	ADJ
easat-7139	158	18	usage	usage	NOUN
easat-7139	158	19	according	accord	VERB
easat-7139	158	20	to	to	ADP
easat-7139	158	21	internal	internal	ADJ
easat-7139	158	22	auditors	auditor	NOUN
easat-7139	158	23	.	.	PUNCT
easat-7139	159	1	although	although	SCONJ
easat-7139	159	2	we	we	PRON
easat-7139	159	3	concluded	conclude	VERB
easat-7139	159	4	that	that	SCONJ
easat-7139	159	5	there	there	PRON
easat-7139	159	6	is	be	VERB
easat-7139	159	7	no	no	DET
easat-7139	159	8	real	real	ADJ
easat-7139	159	9	use	use	NOUN
easat-7139	159	10	of	of	ADP
easat-7139	159	11	ai	ai	VERB
easat-7139	159	12	in	in	ADP
easat-7139	159	13	our	our	PRON
easat-7139	159	14	context	context	NOUN
easat-7139	159	15	,	,	PUNCT
easat-7139	159	16	internal	internal	ADJ
easat-7139	159	17	auditors	auditor	NOUN
easat-7139	159	18	are	be	AUX
easat-7139	159	19	nevertheless	nevertheless	ADV
easat-7139	159	20	aware	aware	ADJ
easat-7139	159	21	of	of	ADP
easat-7139	159	22	the	the	DET
easat-7139	159	23	potential	potential	ADJ
easat-7139	159	24	benefits	benefit	NOUN
easat-7139	159	25	and	and	CCONJ
easat-7139	159	26	advantages	advantage	NOUN
easat-7139	159	27	it	it	PRON
easat-7139	159	28	could	could	AUX
easat-7139	159	29	bring	bring	VERB
easat-7139	159	30	.	.	PUNCT
easat-7139	160	1	according	accord	VERB
easat-7139	160	2	to	to	ADP
easat-7139	160	3	them	they	PRON
easat-7139	160	4	,	,	PUNCT
easat-7139	160	5	the	the	DET
easat-7139	160	6	integration	integration	NOUN
easat-7139	160	7	of	of	ADP
easat-7139	160	8	ai	ai	VERB
easat-7139	160	9	into	into	ADP
easat-7139	160	10	internal	internal	ADJ
easat-7139	160	11	audit	audit	NOUN
easat-7139	160	12	processes	process	NOUN
easat-7139	160	13	would	would	AUX
easat-7139	160	14	improve	improve	VERB
easat-7139	160	15	the	the	DET
easat-7139	160	16	quality	quality	NOUN
easat-7139	160	17	of	of	ADP
easat-7139	160	18	the	the	DET
easat-7139	160	19	work	work	NOUN
easat-7139	160	20	carried	carry	VERB
easat-7139	160	21	out	out	ADP
easat-7139	160	22	,	,	PUNCT
easat-7139	160	23	better	well	ADV
easat-7139	160	24	comply	comply	VERB
easat-7139	160	25	with	with	ADP
easat-7139	160	26	the	the	DET
easat-7139	160	27	audit	audit	NOUN
easat-7139	160	28	plan	plan	NOUN
easat-7139	160	29	,	,	PUNCT
easat-7139	160	30	and	and	CCONJ
easat-7139	160	31	facilitate	facilitate	VERB
easat-7139	160	32	the	the	DET
easat-7139	160	33	transition	transition	NOUN
easat-7139	160	34	to	to	ADP
easat-7139	160	35	more	more	ADV
easat-7139	160	36	modern	modern	ADJ
easat-7139	160	37	and	and	CCONJ
easat-7139	160	38	proactive	proactive	ADJ
easat-7139	160	39	audit	audit	NOUN
easat-7139	160	40	approaches	approach	NOUN
easat-7139	160	41	.	.	PUNCT
easat-7139	161	1	however	however	ADV
easat-7139	161	2	,	,	PUNCT
easat-7139	161	3	several	several	ADJ
easat-7139	161	4	barriers	barrier	NOUN
easat-7139	161	5	and	and	CCONJ
easat-7139	161	6	obstacles	obstacle	NOUN
easat-7139	161	7	remain	remain	VERB
easat-7139	161	8	,	,	PUNCT
easat-7139	161	9	slowing	slow	VERB
easat-7139	161	10	down	down	ADP
easat-7139	161	11	the	the	DET
easat-7139	161	12	adoption	adoption	NOUN
easat-7139	161	13	of	of	ADP
easat-7139	161	14	these	these	DET
easat-7139	161	15	technologies	technology	NOUN
easat-7139	161	16	by	by	ADP
easat-7139	161	17	professionals	professional	NOUN
easat-7139	161	18	in	in	ADP
easat-7139	161	19	the	the	DET
easat-7139	161	20	sector	sector	NOUN
easat-7139	161	21	.	.	PUNCT
easat-7139	162	1	table	table	NOUN
easat-7139	162	2	2	2	NUM
easat-7139	162	3	.	.	PUNCT
easat-7139	163	1	verbatims	verbatim	NOUN
easat-7139	163	2	related	relate	VERB
easat-7139	163	3	to	to	ADP
easat-7139	163	4	the	the	DET
easat-7139	163	5	"	"	PUNCT
easat-7139	163	6	benefits	benefit	NOUN
easat-7139	163	7	of	of	ADP
easat-7139	163	8	using	use	VERB
easat-7139	163	9	ai	ai	NOUN
easat-7139	163	10	in	in	ADP
easat-7139	163	11	internal	internal	ADJ
easat-7139	163	12	audit	audit	NOUN
easat-7139	163	13	"	"	PUNCT
easat-7139	163	14	.	.	PUNCT
easat-7139	164	1	interviewee	interviewee	PROPN
easat-7139	164	2	verbatims	verbatim	NOUN
easat-7139	164	3	theme	theme	NOUN
easat-7139	164	4	:	:	PUNCT
easat-7139	164	5	advantages	advantage	NOUN
easat-7139	164	6	of	of	ADP
easat-7139	164	7	using	use	VERB
easat-7139	164	8	ai	ai	NOUN
easat-7139	164	9	in	in	ADP
easat-7139	164	10	internal	internal	ADJ
easat-7139	164	11	audit	audit	NOUN
easat-7139	164	12	interviewee	interviewee	NOUN
easat-7139	164	13	1	1	NUM
easat-7139	164	14	“	"	PUNCT
easat-7139	164	15	the	the	DET
easat-7139	164	16	integration	integration	NOUN
easat-7139	164	17	of	of	ADP
easat-7139	164	18	technology	technology	NOUN
easat-7139	164	19	into	into	ADP
easat-7139	164	20	the	the	DET
easat-7139	164	21	internal	internal	ADJ
easat-7139	164	22	audit	audit	NOUN
easat-7139	164	23	process	process	NOUN
easat-7139	164	24	is	be	AUX
easat-7139	164	25	imperative	imperative	ADJ
easat-7139	164	26	,	,	PUNCT
easat-7139	164	27	given	give	VERB
easat-7139	164	28	the	the	DET
easat-7139	164	29	technological	technological	ADJ
easat-7139	164	30	advancements	advancement	NOUN
easat-7139	164	31	and	and	CCONJ
easat-7139	164	32	human	human	ADJ
easat-7139	164	33	demand	demand	NOUN
easat-7139	164	34	underpinning	underpin	VERB
easat-7139	164	35	this	this	DET
easat-7139	164	36	major	major	ADJ
easat-7139	164	37	transition	transition	NOUN
easat-7139	164	38	.	.	PUNCT
easat-7139	164	39	”	"	PUNCT
easat-7139	165	1	interviewee	interviewee	VERB
easat-7139	165	2	3	3	NUM
easat-7139	165	3	“	"	PUNCT
easat-7139	165	4	artificial	artificial	ADJ
easat-7139	165	5	intelligence	intelligence	NOUN
easat-7139	165	6	represents	represent	VERB
easat-7139	165	7	a	a	DET
easat-7139	165	8	major	major	ADJ
easat-7139	165	9	opportunity	opportunity	NOUN
easat-7139	165	10	to	to	PART
easat-7139	165	11	improve	improve	VERB
easat-7139	165	12	the	the	DET
easat-7139	165	13	quality	quality	NOUN
easat-7139	165	14	of	of	ADP
easat-7139	165	15	our	our	PRON
easat-7139	165	16	internal	internal	ADJ
easat-7139	165	17	audit	audit	NOUN
easat-7139	165	18	processes	process	NOUN
easat-7139	165	19	.	.	PUNCT
easat-7139	166	1	indeed	indeed	ADV
easat-7139	166	2	,	,	PUNCT
easat-7139	166	3	it	it	PRON
easat-7139	166	4	allows	allow	VERB
easat-7139	166	5	for	for	ADP
easat-7139	166	6	more	more	ADJ
easat-7139	166	7	in	in	ADP
easat-7139	166	8	-	-	PUNCT
easat-7139	166	9	depth	depth	NOUN
easat-7139	166	10	analyses	analysis	NOUN
easat-7139	166	11	while	while	SCONJ
easat-7139	166	12	automating	automate	VERB
easat-7139	166	13	repetitive	repetitive	ADJ
easat-7139	166	14	and	and	CCONJ
easat-7139	166	15	low	low	ADJ
easat-7139	166	16	-	-	PUNCT
easat-7139	166	17	value	value	NOUN
easat-7139	166	18	-	-	PUNCT
easat-7139	166	19	added	add	VERB
easat-7139	166	20	tasks	task	NOUN
easat-7139	166	21	.	.	PUNCT
easat-7139	166	22	”	"	PUNCT
easat-7139	166	23	interviewee	interviewee	VERB
easat-7139	166	24	11	11	NUM
easat-7139	166	25	“	"	PUNCT
easat-7139	166	26	i	i	PRON
easat-7139	166	27	am	be	AUX
easat-7139	166	28	convinced	convince	VERB
easat-7139	166	29	that	that	SCONJ
easat-7139	166	30	to	to	PART
easat-7139	166	31	optimize	optimize	VERB
easat-7139	166	32	the	the	DET
easat-7139	166	33	quality	quality	NOUN
easat-7139	166	34	of	of	ADP
easat-7139	166	35	our	our	PRON
easat-7139	166	36	audits	audits	NOUN
easat-7139	166	37	and	and	CCONJ
easat-7139	166	38	achieve	achieve	VERB
easat-7139	166	39	a	a	DET
easat-7139	166	40	higher	high	ADJ
easat-7139	166	41	level	level	NOUN
easat-7139	166	42	of	of	ADP
easat-7139	166	43	precision	precision	NOUN
easat-7139	166	44	,	,	PUNCT
easat-7139	166	45	we	we	PRON
easat-7139	166	46	must	must	AUX
easat-7139	166	47	adopt	adopt	VERB
easat-7139	166	48	specialized	specialized	ADJ
easat-7139	166	49	technological	technological	ADJ
easat-7139	166	50	tools	tool	NOUN
easat-7139	166	51	for	for	ADP
easat-7139	166	52	internal	internal	ADJ
easat-7139	166	53	audit	audit	NOUN
easat-7139	166	54	and	and	CCONJ
easat-7139	166	55	integrate	integrate	VERB
easat-7139	166	56	artificial	artificial	ADJ
easat-7139	166	57	intelligence	intelligence	NOUN
easat-7139	166	58	,	,	PUNCT
easat-7139	166	59	like	like	ADP
easat-7139	166	60	our	our	PRON
easat-7139	166	61	counterparts	counterpart	NOUN
easat-7139	166	62	in	in	ADP
easat-7139	166	63	developed	develop	VERB
easat-7139	166	64	countries	country	NOUN
easat-7139	166	65	.	.	PUNCT
easat-7139	166	66	”	"	PUNCT
easat-7139	167	1	the	the	DET
easat-7139	167	2	following	follow	VERB
easat-7139	167	3	table	table	NOUN
easat-7139	167	4	lists	list	VERB
easat-7139	167	5	all	all	DET
easat-7139	167	6	the	the	DET
easat-7139	167	7	factors	factor	NOUN
easat-7139	167	8	identified	identify	VERB
easat-7139	167	9	from	from	ADP
easat-7139	167	10	our	our	PRON
easat-7139	167	11	analysis	analysis	NOUN
easat-7139	167	12	,	,	PUNCT
easat-7139	167	13	which	which	PRON
easat-7139	167	14	are	be	AUX
easat-7139	167	15	considered	consider	VERB
easat-7139	167	16	to	to	PART
easat-7139	167	17	be	be	AUX
easat-7139	167	18	obstacles	obstacle	NOUN
easat-7139	167	19	to	to	ADP
easat-7139	167	20	the	the	DET
easat-7139	167	21	adoption	adoption	NOUN
easat-7139	167	22	of	of	ADP
easat-7139	167	23	artificial	artificial	ADJ
easat-7139	167	24	intelligence	intelligence	NOUN
easat-7139	167	25	(	(	PUNCT
easat-7139	167	26	ai	ai	NOUN
easat-7139	167	27	)	)	PUNCT
easat-7139	167	28	in	in	ADP
easat-7139	167	29	the	the	DET
easat-7139	167	30	field	field	NOUN
easat-7139	167	31	of	of	ADP
easat-7139	167	32	internal	internal	ADJ
easat-7139	167	33	audit	audit	NOUN
easat-7139	167	34	,	,	PUNCT
easat-7139	167	35	according	accord	VERB
easat-7139	167	36	to	to	ADP
easat-7139	167	37	the	the	DET
easat-7139	167	38	toe	toe	NOUN
easat-7139	167	39	model	model	NOUN
easat-7139	167	40	.	.	PUNCT
easat-7139	168	1	1297	1297	NUM
easat-7139	168	2	edelweiss	edelweiss	PROPN
easat-7139	168	3	applied	apply	VERB
easat-7139	168	4	science	science	NOUN
easat-7139	168	5	and	and	CCONJ
easat-7139	168	6	technology	technology	NOUN
easat-7139	168	7	issn	issn	PROPN
easat-7139	168	8	:	:	PUNCT
easat-7139	168	9	2576	2576	NUM
easat-7139	168	10	-	-	SYM
easat-7139	168	11	8484	8484	NUM
easat-7139	168	12	vol	vol	NOUN
easat-7139	168	13	.	.	PROPN
easat-7139	169	1	9	9	NUM
easat-7139	169	2	,	,	PUNCT
easat-7139	169	3	no	no	INTJ
easat-7139	169	4	.	.	NOUN
easat-7139	169	5	5	5	NUM
easat-7139	169	6	:	:	SYM
easat-7139	169	7	1291	1291	NUM
easat-7139	169	8	-	-	SYM
easat-7139	169	9	1302	1302	NUM
easat-7139	169	10	,	,	PUNCT
easat-7139	169	11	2025	2025	NUM
easat-7139	169	12	doi	doi	NOUN
easat-7139	169	13	:	:	PUNCT
easat-7139	169	14	10.55214/25768484.v9i5.7139	10.55214/25768484.v9i5.7139	NUM
easat-7139	169	15	©	©	PROPN
easat-7139	169	16	2025	2025	NUM
easat-7139	169	17	by	by	ADP
easat-7139	169	18	the	the	DET
easat-7139	169	19	authors	author	NOUN
easat-7139	169	20	;	;	PUNCT
easat-7139	169	21	licensee	licensee	PROPN
easat-7139	169	22	learning	learn	VERB
easat-7139	169	23	gate	gate	NOUN
easat-7139	169	24	table	table	NOUN
easat-7139	169	25	3	3	NUM
easat-7139	169	26	.	.	PUNCT
easat-7139	169	27	thematic	thematic	ADJ
easat-7139	169	28	analysis	analysis	NOUN
easat-7139	169	29	results	result	NOUN
easat-7139	169	30	.	.	PUNCT
easat-7139	170	1	theme	theme	NOUN
easat-7139	170	2	sub	sub	ADJ
easat-7139	170	3	-	-	ADJ
easat-7139	170	4	theme	theme	ADJ
easat-7139	170	5	technological	technological	ADJ
easat-7139	170	6	context	context	NOUN
easat-7139	170	7	•	•	ADP
easat-7139	170	8	technological	technological	ADJ
easat-7139	170	9	infrastructure	infrastructure	NOUN
easat-7139	170	10	incompatibility	incompatibility	NOUN
easat-7139	170	11	•	•	ADP
easat-7139	170	12	the	the	DET
easat-7139	170	13	lack	lack	NOUN
easat-7139	170	14	of	of	ADP
easat-7139	170	15	skills	skill	NOUN
easat-7139	170	16	•	•	NOUN
easat-7139	170	17	complexity	complexity	NOUN
easat-7139	170	18	organizational	organizational	ADJ
easat-7139	170	19	context	context	NOUN
easat-7139	170	20	•	•	ADP
easat-7139	170	21	the	the	DET
easat-7139	170	22	cost	cost	NOUN
easat-7139	170	23	of	of	ADP
easat-7139	170	24	investment	investment	NOUN
easat-7139	170	25	•	•	ADP
easat-7139	170	26	the	the	DET
easat-7139	170	27	nature	nature	NOUN
easat-7139	170	28	of	of	ADP
easat-7139	170	29	the	the	DET
easat-7139	170	30	activity	activity	NOUN
easat-7139	170	31	environmental	environmental	ADJ
easat-7139	170	32	context	context	NOUN
easat-7139	170	33	•	•	ADP
easat-7139	170	34	the	the	DET
easat-7139	170	35	absence	absence	NOUN
easat-7139	170	36	of	of	ADP
easat-7139	170	37	a	a	DET
easat-7139	170	38	regulatory	regulatory	ADJ
easat-7139	170	39	framework	framework	NOUN
easat-7139	170	40	•	•	ADP
easat-7139	170	41	the	the	DET
easat-7139	170	42	lack	lack	NOUN
easat-7139	170	43	of	of	ADP
easat-7139	170	44	technical	technical	ADJ
easat-7139	170	45	support	support	NOUN
easat-7139	170	46	theme	theme	NOUN
easat-7139	170	47	1	1	NUM
easat-7139	170	48	:	:	PUNCT
easat-7139	170	49	technological	technological	ADJ
easat-7139	170	50	context	context	NOUN
easat-7139	170	51	the	the	DET
easat-7139	170	52	first	first	ADJ
easat-7139	170	53	emerging	emerge	VERB
easat-7139	170	54	theme	theme	NOUN
easat-7139	170	55	from	from	ADP
easat-7139	170	56	our	our	PRON
easat-7139	170	57	qualitative	qualitative	ADJ
easat-7139	170	58	analysis	analysis	NOUN
easat-7139	170	59	focuses	focus	VERB
easat-7139	170	60	on	on	ADP
easat-7139	170	61	the	the	DET
easat-7139	170	62	technological	technological	ADJ
easat-7139	170	63	barriers	barrier	NOUN
easat-7139	170	64	hindering	hinder	VERB
easat-7139	170	65	the	the	DET
easat-7139	170	66	adoption	adoption	NOUN
easat-7139	170	67	of	of	ADP
easat-7139	170	68	ai	ai	NOUN
easat-7139	170	69	in	in	ADP
easat-7139	170	70	internal	internal	ADJ
easat-7139	170	71	audit	audit	NOUN
easat-7139	170	72	work	work	NOUN
easat-7139	170	73	,	,	PUNCT
easat-7139	170	74	through	through	ADP
easat-7139	170	75	3	3	NUM
easat-7139	170	76	sub	sub	NOUN
easat-7139	170	77	-	-	NOUN
easat-7139	170	78	themes	theme	NOUN
easat-7139	170	79	,	,	PUNCT
easat-7139	170	80	namely	namely	ADV
easat-7139	170	81	the	the	DET
easat-7139	170	82	technological	technological	ADJ
easat-7139	170	83	infrastructure	infrastructure	NOUN
easat-7139	170	84	incompatible	incompatible	ADJ
easat-7139	170	85	with	with	ADP
easat-7139	170	86	ai	ai	PROPN
easat-7139	170	87	technologies	technology	NOUN
easat-7139	170	88	,	,	PUNCT
easat-7139	170	89	the	the	DET
easat-7139	170	90	lack	lack	NOUN
easat-7139	170	91	of	of	ADP
easat-7139	170	92	technological	technological	ADJ
easat-7139	170	93	skills	skill	NOUN
easat-7139	170	94	,	,	PUNCT
easat-7139	170	95	and	and	CCONJ
easat-7139	170	96	finally	finally	ADV
easat-7139	170	97	the	the	DET
easat-7139	170	98	complexity	complexity	NOUN
easat-7139	170	99	of	of	ADP
easat-7139	170	100	ai	ai	VERB
easat-7139	170	101	for	for	ADP
easat-7139	170	102	all	all	DET
easat-7139	170	103	public	public	ADJ
easat-7139	170	104	servants	servant	NOUN
easat-7139	170	105	,	,	PUNCT
easat-7139	170	106	including	include	VERB
easat-7139	170	107	internal	internal	ADJ
easat-7139	170	108	auditors	auditor	NOUN
easat-7139	170	109	.	.	PUNCT
easat-7139	171	1	sub	sub	ADJ
easat-7139	171	2	-	-	NOUN
easat-7139	171	3	theme	theme	ADJ
easat-7139	171	4	1.1	1.1	NUM
easat-7139	171	5	:	:	PUNCT
easat-7139	171	6	technological	technological	ADJ
easat-7139	171	7	infrastructure	infrastructure	NOUN
easat-7139	171	8	incompatibility	incompatibility	NOUN
easat-7139	171	9	technological	technological	ADJ
easat-7139	171	10	infrastructure	infrastructure	NOUN
easat-7139	171	11	is	be	AUX
easat-7139	171	12	essential	essential	ADJ
easat-7139	171	13	for	for	ADP
easat-7139	171	14	successfully	successfully	ADV
easat-7139	171	15	integrating	integrate	VERB
easat-7139	172	1	ai	ai	VERB
easat-7139	172	2	technologies	technology	NOUN
easat-7139	172	3	into	into	ADP
easat-7139	172	4	the	the	DET
easat-7139	172	5	work	work	NOUN
easat-7139	172	6	of	of	ADP
easat-7139	172	7	internal	internal	ADJ
easat-7139	172	8	auditors	auditor	NOUN
easat-7139	172	9	.	.	PUNCT
easat-7139	173	1	however	however	ADV
easat-7139	173	2	,	,	PUNCT
easat-7139	173	3	the	the	DET
easat-7139	173	4	absence	absence	NOUN
easat-7139	173	5	or	or	CCONJ
easat-7139	173	6	incompatibility	incompatibility	NOUN
easat-7139	173	7	of	of	ADP
easat-7139	173	8	information	information	NOUN
easat-7139	173	9	systems	system	NOUN
easat-7139	173	10	with	with	ADP
easat-7139	173	11	these	these	DET
easat-7139	173	12	technologies	technology	NOUN
easat-7139	173	13	represents	represent	VERB
easat-7139	173	14	a	a	DET
easat-7139	173	15	major	major	ADJ
easat-7139	173	16	constraint	constraint	NOUN
easat-7139	173	17	for	for	ADP
easat-7139	173	18	exploiting	exploit	VERB
easat-7139	173	19	the	the	DET
easat-7139	173	20	potential	potential	NOUN
easat-7139	173	21	of	of	ADP
easat-7139	173	22	ai	ai	VERB
easat-7139	173	23	by	by	ADP
easat-7139	173	24	all	all	DET
easat-7139	173	25	staff	staff	NOUN
easat-7139	173	26	and	and	CCONJ
easat-7139	173	27	internal	internal	ADJ
easat-7139	173	28	auditors	auditor	NOUN
easat-7139	173	29	.	.	PUNCT
easat-7139	174	1	table	table	NOUN
easat-7139	174	2	4	4	NUM
easat-7139	174	3	.	.	PUNCT
easat-7139	175	1	verbatims	verbatim	NOUN
easat-7139	175	2	related	relate	VERB
easat-7139	175	3	to	to	ADP
easat-7139	175	4	"	"	PUNCT
easat-7139	175	5	technological	technological	ADJ
easat-7139	175	6	infrastructure	infrastructure	NOUN
easat-7139	175	7	incompatibility	incompatibility	NOUN
easat-7139	175	8	"	"	PUNCT
easat-7139	175	9	.	.	PUNCT
easat-7139	176	1	interviewee	interviewee	PROPN
easat-7139	176	2	theme	theme	NOUN
easat-7139	176	3	:	:	PUNCT
easat-7139	176	4	technological	technological	ADJ
easat-7139	176	5	context	context	NOUN
easat-7139	176	6	sub	sub	NOUN
easat-7139	176	7	-	-	NOUN
easat-7139	176	8	theme	theme	ADJ
easat-7139	176	9	:	:	PUNCT
easat-7139	176	10	technological	technological	ADJ
easat-7139	176	11	infrastructure	infrastructure	NOUN
easat-7139	176	12	incompatibility	incompatibility	NOUN
easat-7139	176	13	interviewee	interviewee	NOUN
easat-7139	176	14	14	14	NUM
easat-7139	176	15	“	"	PUNCT
easat-7139	176	16	it	it	PRON
easat-7139	176	17	is	be	AUX
easat-7139	176	18	not	not	PART
easat-7139	176	19	possible	possible	ADJ
easat-7139	176	20	to	to	PART
easat-7139	176	21	opt	opt	VERB
easat-7139	176	22	for	for	ADP
easat-7139	176	23	ai	ai	NOUN
easat-7139	176	24	in	in	ADP
easat-7139	176	25	internal	internal	ADJ
easat-7139	176	26	audit	audit	NOUN
easat-7139	176	27	in	in	ADP
easat-7139	176	28	an	an	DET
easat-7139	176	29	organization	organization	NOUN
easat-7139	176	30	marked	mark	VERB
easat-7139	176	31	by	by	ADP
easat-7139	176	32	the	the	DET
easat-7139	176	33	lack	lack	NOUN
easat-7139	176	34	of	of	ADP
easat-7139	176	35	an	an	DET
easat-7139	176	36	information	information	NOUN
easat-7139	176	37	system	system	NOUN
easat-7139	176	38	connecting	connect	VERB
easat-7139	176	39	the	the	DET
easat-7139	176	40	various	various	ADJ
easat-7139	176	41	departments	department	NOUN
easat-7139	176	42	and	and	CCONJ
easat-7139	176	43	functions	function	NOUN
easat-7139	176	44	.	.	PUNCT
easat-7139	176	45	”	"	PUNCT
easat-7139	177	1	interviewee	interviewee	VERB
easat-7139	177	2	5	5	NUM
easat-7139	177	3	“	"	PUNCT
easat-7139	177	4	senior	senior	ADJ
easat-7139	177	5	management	management	NOUN
easat-7139	177	6	has	have	AUX
easat-7139	177	7	deployed	deploy	VERB
easat-7139	177	8	several	several	ADJ
easat-7139	177	9	innovative	innovative	ADJ
easat-7139	177	10	systems	system	NOUN
easat-7139	177	11	to	to	PART
easat-7139	177	12	optimize	optimize	VERB
easat-7139	177	13	the	the	DET
easat-7139	177	14	operational	operational	ADJ
easat-7139	177	15	efficiency	efficiency	NOUN
easat-7139	177	16	of	of	ADP
easat-7139	177	17	public	public	ADJ
easat-7139	177	18	servants	servant	NOUN
easat-7139	177	19	.	.	PUNCT
easat-7139	178	1	however	however	ADV
easat-7139	178	2	,	,	PUNCT
easat-7139	178	3	i	i	PRON
easat-7139	178	4	am	be	AUX
easat-7139	178	5	not	not	PART
easat-7139	178	6	convinced	convince	VERB
easat-7139	178	7	of	of	ADP
easat-7139	178	8	the	the	DET
easat-7139	178	9	feasibility	feasibility	NOUN
easat-7139	178	10	of	of	ADP
easat-7139	178	11	integrating	integrating	NOUN
easat-7139	178	12	technologies	technology	NOUN
easat-7139	178	13	such	such	ADJ
easat-7139	178	14	as	as	ADP
easat-7139	178	15	ai	ai	VERB
easat-7139	178	16	into	into	ADP
easat-7139	178	17	our	our	PRON
easat-7139	178	18	current	current	ADJ
easat-7139	178	19	systems	system	NOUN
easat-7139	178	20	.	.	PUNCT
easat-7139	179	1	we	we	PRON
easat-7139	179	2	absolutely	absolutely	ADV
easat-7139	179	3	must	must	AUX
easat-7139	179	4	implement	implement	VERB
easat-7139	179	5	new	new	ADJ
easat-7139	179	6	systems	system	NOUN
easat-7139	179	7	in	in	ADP
easat-7139	179	8	order	order	NOUN
easat-7139	179	9	to	to	PART
easat-7139	179	10	be	be	AUX
easat-7139	179	11	able	able	ADJ
easat-7139	179	12	to	to	PART
easat-7139	179	13	integrate	integrate	VERB
easat-7139	179	14	them	they	PRON
easat-7139	179	15	.	.	PUNCT
easat-7139	179	16	”	"	PUNCT
easat-7139	180	1	5.1	5.1	NUM
easat-7139	180	2	.	.	PUNCT
easat-7139	181	1	sub	sub	NOUN
easat-7139	181	2	-	-	NOUN
easat-7139	181	3	theme	theme	ADJ
easat-7139	181	4	1.2	1.2	NUM
easat-7139	181	5	:	:	PUNCT
easat-7139	181	6	lack	lack	NOUN
easat-7139	181	7	of	of	ADP
easat-7139	181	8	skills	skill	NOUN
easat-7139	181	9	the	the	DET
easat-7139	181	10	technological	technological	ADJ
easat-7139	181	11	competence	competence	NOUN
easat-7139	181	12	of	of	ADP
easat-7139	181	13	staff	staff	NOUN
easat-7139	181	14	is	be	AUX
easat-7139	181	15	essential	essential	ADJ
easat-7139	181	16	for	for	ADP
easat-7139	181	17	the	the	DET
easat-7139	181	18	successful	successful	ADJ
easat-7139	181	19	use	use	NOUN
easat-7139	181	20	of	of	ADP
easat-7139	181	21	these	these	DET
easat-7139	181	22	technologies	technology	NOUN
easat-7139	181	23	.	.	PUNCT
easat-7139	182	1	for	for	ADP
easat-7139	182	2	successful	successful	ADJ
easat-7139	182	3	adoption	adoption	NOUN
easat-7139	182	4	of	of	ADP
easat-7139	182	5	information	information	NOUN
easat-7139	182	6	technologies	technology	NOUN
easat-7139	182	7	,	,	PUNCT
easat-7139	182	8	it	it	PRON
easat-7139	182	9	is	be	AUX
easat-7139	182	10	essential	essential	ADJ
easat-7139	182	11	that	that	SCONJ
easat-7139	182	12	teams	team	NOUN
easat-7139	182	13	have	have	VERB
easat-7139	182	14	the	the	DET
easat-7139	182	15	necessary	necessary	ADJ
easat-7139	182	16	skills	skill	NOUN
easat-7139	182	17	.	.	PUNCT
easat-7139	183	1	in	in	ADP
easat-7139	183	2	our	our	PRON
easat-7139	183	3	context	context	NOUN
easat-7139	183	4	,	,	PUNCT
easat-7139	183	5	the	the	DET
easat-7139	183	6	lack	lack	NOUN
easat-7139	183	7	of	of	ADP
easat-7139	183	8	skills	skill	NOUN
easat-7139	183	9	is	be	AUX
easat-7139	183	10	one	one	NUM
easat-7139	183	11	of	of	ADP
easat-7139	183	12	the	the	DET
easat-7139	183	13	factors	factor	NOUN
easat-7139	183	14	slowing	slow	VERB
easat-7139	183	15	down	down	ADP
easat-7139	183	16	the	the	DET
easat-7139	183	17	integration	integration	NOUN
easat-7139	183	18	of	of	ADP
easat-7139	183	19	ai	ai	PROPN
easat-7139	183	20	technologies	technology	NOUN
easat-7139	183	21	into	into	ADP
easat-7139	183	22	internal	internal	ADJ
easat-7139	183	23	audit	audit	NOUN
easat-7139	183	24	processes	process	NOUN
easat-7139	183	25	.	.	PUNCT
easat-7139	184	1	in	in	ADP
easat-7139	184	2	this	this	DET
easat-7139	184	3	perspective	perspective	NOUN
easat-7139	184	4	,	,	PUNCT
easat-7139	184	5	the	the	DET
easat-7139	184	6	interviewees	interviewee	NOUN
easat-7139	184	7	emphasize	emphasize	VERB
easat-7139	184	8	that	that	SCONJ
easat-7139	184	9	the	the	DET
easat-7139	184	10	lack	lack	NOUN
easat-7139	184	11	of	of	ADP
easat-7139	184	12	technological	technological	ADJ
easat-7139	184	13	skills	skill	NOUN
easat-7139	184	14	is	be	AUX
easat-7139	184	15	a	a	DET
easat-7139	184	16	major	major	ADJ
easat-7139	184	17	obstacle	obstacle	NOUN
easat-7139	184	18	to	to	ADP
easat-7139	184	19	the	the	DET
easat-7139	184	20	adoption	adoption	NOUN
easat-7139	184	21	of	of	ADP
easat-7139	184	22	artificial	artificial	ADJ
easat-7139	184	23	intelligence	intelligence	NOUN
easat-7139	184	24	.	.	PUNCT
easat-7139	185	1	they	they	PRON
easat-7139	185	2	recommend	recommend	VERB
easat-7139	185	3	,	,	PUNCT
easat-7139	185	4	on	on	ADP
easat-7139	185	5	the	the	DET
easat-7139	185	6	one	one	NUM
easat-7139	185	7	hand	hand	NOUN
easat-7139	185	8	,	,	PUNCT
easat-7139	185	9	the	the	DET
easat-7139	185	10	integration	integration	NOUN
easat-7139	185	11	of	of	ADP
easat-7139	185	12	information	information	NOUN
easat-7139	185	13	technology	technology	NOUN
easat-7139	185	14	specialists	specialist	NOUN
easat-7139	185	15	within	within	ADP
easat-7139	185	16	internal	internal	ADJ
easat-7139	185	17	audit	audit	NOUN
easat-7139	185	18	functions	function	NOUN
easat-7139	185	19	,	,	PUNCT
easat-7139	185	20	and	and	CCONJ
easat-7139	185	21	on	on	ADP
easat-7139	185	22	the	the	DET
easat-7139	185	23	other	other	ADJ
easat-7139	185	24	hand	hand	NOUN
easat-7139	185	25	,	,	PUNCT
easat-7139	185	26	the	the	DET
easat-7139	185	27	implementation	implementation	NOUN
easat-7139	185	28	of	of	ADP
easat-7139	185	29	continuing	continue	VERB
easat-7139	185	30	education	education	NOUN
easat-7139	185	31	programs	program	NOUN
easat-7139	185	32	.	.	PUNCT
easat-7139	186	1	these	these	DET
easat-7139	186	2	two	two	NUM
easat-7139	186	3	levers	lever	NOUN
easat-7139	186	4	are	be	AUX
easat-7139	186	5	perceived	perceive	VERB
easat-7139	186	6	as	as	ADP
easat-7139	186	7	essential	essential	ADJ
easat-7139	186	8	to	to	PART
easat-7139	186	9	accelerate	accelerate	VERB
easat-7139	186	10	the	the	DET
easat-7139	186	11	effective	effective	ADJ
easat-7139	186	12	integration	integration	NOUN
easat-7139	186	13	of	of	ADP
easat-7139	186	14	ai	ai	VERB
easat-7139	186	15	into	into	ADP
easat-7139	186	16	audit	audit	NOUN
easat-7139	186	17	practices	practice	NOUN
easat-7139	186	18	.	.	PUNCT
easat-7139	187	1	1298	1298	NUM
easat-7139	187	2	edelweiss	edelweiss	PROPN
easat-7139	187	3	applied	apply	VERB
easat-7139	187	4	science	science	NOUN
easat-7139	187	5	and	and	CCONJ
easat-7139	187	6	technology	technology	NOUN
easat-7139	187	7	issn	issn	PROPN
easat-7139	187	8	:	:	PUNCT
easat-7139	187	9	2576	2576	NUM
easat-7139	187	10	-	-	SYM
easat-7139	187	11	8484	8484	NUM
easat-7139	187	12	vol	vol	NOUN
easat-7139	187	13	.	.	PROPN
easat-7139	188	1	9	9	NUM
easat-7139	188	2	,	,	PUNCT
easat-7139	188	3	no	no	INTJ
easat-7139	188	4	.	.	NOUN
easat-7139	188	5	5	5	NUM
easat-7139	188	6	:	:	SYM
easat-7139	188	7	1291	1291	NUM
easat-7139	188	8	-	-	SYM
easat-7139	188	9	1302	1302	NUM
easat-7139	188	10	,	,	PUNCT
easat-7139	188	11	2025	2025	NUM
easat-7139	188	12	doi	doi	NOUN
easat-7139	188	13	:	:	PUNCT
easat-7139	188	14	10.55214/25768484.v9i5.7139	10.55214/25768484.v9i5.7139	NUM
easat-7139	188	15	©	©	PROPN
easat-7139	188	16	2025	2025	NUM
easat-7139	188	17	by	by	ADP
easat-7139	188	18	the	the	DET
easat-7139	188	19	authors	author	NOUN
easat-7139	188	20	;	;	PUNCT
easat-7139	188	21	licensee	licensee	PROPN
easat-7139	188	22	learning	learn	VERB
easat-7139	188	23	gate	gate	NOUN
easat-7139	188	24	table	table	NOUN
easat-7139	188	25	5	5	NUM
easat-7139	188	26	.	.	PUNCT
easat-7139	189	1	verbatims	verbatim	NOUN
easat-7139	189	2	related	relate	VERB
easat-7139	189	3	to	to	ADP
easat-7139	189	4	"	"	PUNCT
easat-7139	189	5	lack	lack	NOUN
easat-7139	189	6	of	of	ADP
easat-7139	189	7	skills	skill	NOUN
easat-7139	189	8	"	"	PUNCT
easat-7139	189	9	interviewee	interviewee	NOUN
easat-7139	189	10	theme	theme	NOUN
easat-7139	189	11	:	:	PUNCT
easat-7139	189	12	technological	technological	ADJ
easat-7139	189	13	context	context	NOUN
easat-7139	189	14	sub	sub	NOUN
easat-7139	189	15	-	-	NOUN
easat-7139	189	16	theme	theme	NOUN
easat-7139	189	17	:	:	PUNCT
easat-7139	189	18	lack	lack	NOUN
easat-7139	189	19	of	of	ADP
easat-7139	189	20	skills	skill	NOUN
easat-7139	189	21	interviewee	interviewee	NOUN
easat-7139	189	22	2	2	NUM
easat-7139	189	23	“	"	PUNCT
easat-7139	189	24	it	it	PRON
easat-7139	189	25	is	be	AUX
easat-7139	189	26	imperative	imperative	ADJ
easat-7139	189	27	that	that	SCONJ
easat-7139	189	28	auditors	auditor	NOUN
easat-7139	189	29	master	master	VERB
easat-7139	189	30	the	the	DET
easat-7139	189	31	fundamentals	fundamental	NOUN
easat-7139	189	32	of	of	ADP
easat-7139	189	33	data	datum	NOUN
easat-7139	189	34	science	science	NOUN
easat-7139	189	35	techniques	technique	NOUN
easat-7139	189	36	and	and	CCONJ
easat-7139	189	37	have	have	VERB
easat-7139	189	38	a	a	DET
easat-7139	189	39	good	good	ADJ
easat-7139	189	40	understanding	understanding	NOUN
easat-7139	189	41	of	of	ADP
easat-7139	189	42	machine	machine	NOUN
easat-7139	189	43	learning	learn	VERB
easat-7139	189	44	algorithms	algorithm	NOUN
easat-7139	189	45	.	.	PUNCT
easat-7139	190	1	they	they	PRON
easat-7139	190	2	must	must	AUX
easat-7139	190	3	also	also	ADV
easat-7139	190	4	be	be	AUX
easat-7139	190	5	able	able	ADJ
easat-7139	190	6	to	to	PART
easat-7139	190	7	use	use	VERB
easat-7139	190	8	advanced	advanced	ADJ
easat-7139	190	9	data	datum	NOUN
easat-7139	190	10	analysis	analysis	NOUN
easat-7139	190	11	tools	tool	NOUN
easat-7139	190	12	.	.	PUNCT
easat-7139	191	1	they	they	PRON
easat-7139	191	2	must	must	AUX
easat-7139	191	3	develop	develop	VERB
easat-7139	191	4	skills	skill	NOUN
easat-7139	191	5	in	in	ADP
easat-7139	191	6	technology	technology	NOUN
easat-7139	191	7	risk	risk	NOUN
easat-7139	191	8	management	management	NOUN
easat-7139	191	9	and	and	CCONJ
easat-7139	191	10	digital	digital	ADJ
easat-7139	191	11	ethics	ethic	NOUN
easat-7139	191	12	,	,	PUNCT
easat-7139	191	13	in	in	ADP
easat-7139	191	14	order	order	NOUN
easat-7139	191	15	to	to	PART
easat-7139	191	16	optimally	optimally	ADV
easat-7139	191	17	supervise	supervise	VERB
easat-7139	191	18	the	the	DET
easat-7139	191	19	use	use	NOUN
easat-7139	191	20	of	of	ADP
easat-7139	191	21	ai	ai	VERB
easat-7139	191	22	in	in	ADP
easat-7139	191	23	their	their	PRON
easat-7139	191	24	missions	mission	NOUN
easat-7139	191	25	.	.	PUNCT
easat-7139	191	26	”	"	PUNCT
easat-7139	192	1	interviewee	interviewee	VERB
easat-7139	192	2	8	8	NUM
easat-7139	192	3	“	"	PUNCT
easat-7139	192	4	it	it	PRON
easat-7139	192	5	is	be	AUX
easat-7139	192	6	necessary	necessary	ADJ
easat-7139	192	7	to	to	PART
easat-7139	192	8	upgrade	upgrade	VERB
easat-7139	192	9	the	the	DET
easat-7139	192	10	skills	skill	NOUN
easat-7139	192	11	of	of	ADP
easat-7139	192	12	internal	internal	ADJ
easat-7139	192	13	auditors	auditor	NOUN
easat-7139	192	14	in	in	ADP
easat-7139	192	15	modern	modern	ADJ
easat-7139	192	16	technologies	technology	NOUN
easat-7139	192	17	in	in	ADP
easat-7139	192	18	the	the	DET
easat-7139	192	19	face	face	NOUN
easat-7139	192	20	of	of	ADP
easat-7139	192	21	rapid	rapid	ADJ
easat-7139	192	22	developments	development	NOUN
easat-7139	192	23	in	in	ADP
easat-7139	192	24	ai	ai	PROPN
easat-7139	192	25	,	,	PUNCT
easat-7139	192	26	big	big	ADJ
easat-7139	192	27	data	datum	NOUN
easat-7139	192	28	,	,	PUNCT
easat-7139	192	29	and	and	CCONJ
easat-7139	192	30	data	datum	NOUN
easat-7139	192	31	analysis	analysis	NOUN
easat-7139	192	32	.	.	PUNCT
easat-7139	192	33	”	"	PUNCT
easat-7139	193	1	interviewee	interviewee	VERB
easat-7139	193	2	4	4	NUM
easat-7139	193	3	“	"	PUNCT
easat-7139	193	4	in	in	ADP
easat-7139	193	5	my	my	PRON
easat-7139	193	6	opinion	opinion	NOUN
easat-7139	193	7	,	,	PUNCT
easat-7139	193	8	internal	internal	ADJ
easat-7139	193	9	audit	audit	NOUN
easat-7139	193	10	teams	team	NOUN
easat-7139	193	11	must	must	AUX
easat-7139	193	12	evolve	evolve	VERB
easat-7139	193	13	towards	towards	ADP
easat-7139	193	14	new	new	ADJ
easat-7139	193	15	working	work	VERB
easat-7139	193	16	methods	method	NOUN
easat-7139	193	17	,	,	PUNCT
easat-7139	193	18	involving	involve	VERB
easat-7139	193	19	the	the	DET
easat-7139	193	20	use	use	NOUN
easat-7139	193	21	of	of	ADP
easat-7139	193	22	technologies	technology	NOUN
easat-7139	193	23	,	,	PUNCT
easat-7139	193	24	and	and	CCONJ
easat-7139	193	25	especially	especially	ADV
easat-7139	193	26	those	those	PRON
easat-7139	193	27	that	that	PRON
easat-7139	193	28	can	can	AUX
easat-7139	193	29	increase	increase	VERB
easat-7139	193	30	the	the	DET
easat-7139	193	31	quality	quality	NOUN
easat-7139	193	32	of	of	ADP
easat-7139	193	33	our	our	PRON
easat-7139	193	34	work	work	NOUN
easat-7139	193	35	.	.	PUNCT
easat-7139	194	1	to	to	PART
easat-7139	194	2	achieve	achieve	VERB
easat-7139	194	3	this	this	PRON
easat-7139	194	4	,	,	PUNCT
easat-7139	194	5	it	it	PRON
easat-7139	194	6	will	will	AUX
easat-7139	194	7	be	be	AUX
easat-7139	194	8	necessary	necessary	ADJ
easat-7139	194	9	to	to	PART
easat-7139	194	10	recruit	recruit	VERB
easat-7139	194	11	talent	talent	NOUN
easat-7139	194	12	specialized	specialize	VERB
easat-7139	194	13	in	in	ADP
easat-7139	194	14	information	information	NOUN
easat-7139	194	15	technology	technology	NOUN
easat-7139	194	16	within	within	ADP
easat-7139	194	17	our	our	PRON
easat-7139	194	18	teams	team	NOUN
easat-7139	194	19	.	.	PUNCT
easat-7139	194	20	”	"	PUNCT
easat-7139	195	1	5.2	5.2	NUM
easat-7139	195	2	.	.	PUNCT
easat-7139	196	1	sub	sub	NOUN
easat-7139	196	2	-	-	NOUN
easat-7139	196	3	theme	theme	ADJ
easat-7139	196	4	1.3	1.3	NUM
easat-7139	196	5	:	:	PUNCT
easat-7139	196	6	complexity	complexity	NOUN
easat-7139	196	7	artificial	artificial	ADJ
easat-7139	196	8	intelligence	intelligence	NOUN
easat-7139	196	9	is	be	AUX
easat-7139	196	10	perceived	perceive	VERB
easat-7139	196	11	by	by	ADP
easat-7139	196	12	our	our	PRON
easat-7139	196	13	interviewees	interviewee	NOUN
easat-7139	196	14	as	as	ADP
easat-7139	196	15	a	a	DET
easat-7139	196	16	promising	promising	ADJ
easat-7139	196	17	solution	solution	NOUN
easat-7139	196	18	to	to	PART
easat-7139	196	19	improve	improve	VERB
easat-7139	196	20	the	the	DET
easat-7139	196	21	quality	quality	NOUN
easat-7139	196	22	of	of	ADP
easat-7139	196	23	internal	internal	ADJ
easat-7139	196	24	audit	audit	NOUN
easat-7139	196	25	work	work	NOUN
easat-7139	196	26	.	.	PUNCT
easat-7139	197	1	however	however	ADV
easat-7139	197	2	,	,	PUNCT
easat-7139	197	3	the	the	DET
easat-7139	197	4	inherent	inherent	ADJ
easat-7139	197	5	complexity	complexity	NOUN
easat-7139	197	6	of	of	ADP
easat-7139	197	7	these	these	DET
easat-7139	197	8	technologies	technology	NOUN
easat-7139	197	9	constitutes	constitute	VERB
easat-7139	197	10	a	a	DET
easat-7139	197	11	significant	significant	ADJ
easat-7139	197	12	obstacle	obstacle	NOUN
easat-7139	197	13	to	to	ADP
easat-7139	197	14	their	their	PRON
easat-7139	197	15	appropriation	appropriation	NOUN
easat-7139	197	16	,	,	PUNCT
easat-7139	197	17	making	make	VERB
easat-7139	197	18	their	their	PRON
easat-7139	197	19	use	use	NOUN
easat-7139	197	20	difficult	difficult	ADJ
easat-7139	197	21	and	and	CCONJ
easat-7139	197	22	thus	thus	ADV
easat-7139	197	23	hindering	hinder	VERB
easat-7139	197	24	their	their	PRON
easat-7139	197	25	effective	effective	ADJ
easat-7139	197	26	adoption	adoption	NOUN
easat-7139	197	27	by	by	ADP
easat-7139	197	28	internal	internal	ADJ
easat-7139	197	29	auditors	auditor	NOUN
easat-7139	197	30	.	.	PUNCT
easat-7139	198	1	table	table	NOUN
easat-7139	198	2	6	6	NUM
easat-7139	198	3	.	.	PUNCT
easat-7139	199	1	verbatims	verbatim	NOUN
easat-7139	199	2	related	relate	VERB
easat-7139	199	3	to	to	ADP
easat-7139	199	4	"	"	PUNCT
easat-7139	199	5	complexity	complexity	NOUN
easat-7139	199	6	"	"	PUNCT
easat-7139	199	7	.	.	PUNCT
easat-7139	200	1	interviewee	interviewee	PROPN
easat-7139	200	2	theme	theme	NOUN
easat-7139	200	3	:	:	PUNCT
easat-7139	200	4	technological	technological	ADJ
easat-7139	200	5	context	context	NOUN
easat-7139	200	6	sub	sub	NOUN
easat-7139	200	7	-	-	NOUN
easat-7139	200	8	theme	theme	NOUN
easat-7139	200	9	:	:	PUNCT
easat-7139	200	10	complexity	complexity	NOUN
easat-7139	200	11	interviewee	interviewee	NOUN
easat-7139	200	12	10	10	NUM
easat-7139	200	13	“	"	PUNCT
easat-7139	200	14	i	i	PRON
easat-7139	200	15	am	be	AUX
easat-7139	200	16	not	not	PART
easat-7139	200	17	an	an	DET
easat-7139	200	18	it	it	PRON
easat-7139	200	19	expert	expert	NOUN
easat-7139	200	20	,	,	PUNCT
easat-7139	200	21	and	and	CCONJ
easat-7139	200	22	my	my	PRON
easat-7139	200	23	knowledge	knowledge	NOUN
easat-7139	200	24	of	of	ADP
easat-7139	200	25	artificial	artificial	ADJ
easat-7139	200	26	intelligence	intelligence	NOUN
easat-7139	200	27	remains	remain	VERB
easat-7139	200	28	limited	limited	ADJ
easat-7139	200	29	.	.	PUNCT
easat-7139	201	1	in	in	ADP
easat-7139	201	2	my	my	PRON
easat-7139	201	3	situation	situation	NOUN
easat-7139	201	4	,	,	PUNCT
easat-7139	201	5	and	and	CCONJ
easat-7139	201	6	i	i	PRON
easat-7139	201	7	think	think	VERB
easat-7139	201	8	this	this	PRON
easat-7139	201	9	is	be	AUX
easat-7139	201	10	the	the	DET
easat-7139	201	11	case	case	NOUN
easat-7139	201	12	for	for	ADP
easat-7139	201	13	many	many	ADJ
easat-7139	201	14	others	other	NOUN
easat-7139	201	15	,	,	PUNCT
easat-7139	201	16	the	the	DET
easat-7139	201	17	use	use	NOUN
easat-7139	201	18	of	of	ADP
easat-7139	201	19	ai	ai	NOUN
easat-7139	201	20	is	be	AUX
easat-7139	201	21	not	not	PART
easat-7139	201	22	obvious	obvious	ADJ
easat-7139	201	23	.	.	PUNCT
easat-7139	202	1	at	at	ADP
easat-7139	202	2	this	this	DET
easat-7139	202	3	stage	stage	NOUN
easat-7139	202	4	,	,	PUNCT
easat-7139	202	5	we	we	PRON
easat-7139	202	6	are	be	AUX
easat-7139	202	7	still	still	ADV
easat-7139	202	8	far	far	ADV
easat-7139	202	9	from	from	ADP
easat-7139	202	10	a	a	DET
easat-7139	202	11	real	real	ADJ
easat-7139	202	12	and	and	CCONJ
easat-7139	202	13	operational	operational	ADJ
easat-7139	202	14	adoption	adoption	NOUN
easat-7139	202	15	of	of	ADP
easat-7139	202	16	this	this	DET
easat-7139	202	17	technology	technology	NOUN
easat-7139	202	18	.	.	PUNCT
easat-7139	202	19	”	"	PUNCT
easat-7139	203	1	5.3	5.3	NUM
easat-7139	203	2	.	.	PUNCT
easat-7139	203	3	theme	theme	NOUN
easat-7139	203	4	2	2	NUM
easat-7139	203	5	:	:	PUNCT
easat-7139	203	6	organizational	organizational	ADJ
easat-7139	203	7	context	context	NOUN
easat-7139	203	8	the	the	DET
easat-7139	203	9	second	second	ADJ
easat-7139	203	10	emerging	emerge	VERB
easat-7139	203	11	theme	theme	NOUN
easat-7139	203	12	from	from	ADP
easat-7139	203	13	our	our	PRON
easat-7139	203	14	qualitative	qualitative	ADJ
easat-7139	203	15	analysis	analysis	NOUN
easat-7139	203	16	focuses	focus	VERB
easat-7139	203	17	on	on	ADP
easat-7139	203	18	the	the	DET
easat-7139	203	19	organizational	organizational	ADJ
easat-7139	203	20	factors	factor	NOUN
easat-7139	203	21	hindering	hinder	VERB
easat-7139	203	22	the	the	DET
easat-7139	203	23	adoption	adoption	NOUN
easat-7139	203	24	of	of	ADP
easat-7139	203	25	ai	ai	NOUN
easat-7139	203	26	in	in	ADP
easat-7139	203	27	internal	internal	ADJ
easat-7139	203	28	audit	audit	NOUN
easat-7139	203	29	work	work	NOUN
easat-7139	203	30	,	,	PUNCT
easat-7139	203	31	through	through	ADP
easat-7139	203	32	2	2	NUM
easat-7139	203	33	sub	sub	NOUN
easat-7139	203	34	-	-	NOUN
easat-7139	203	35	themes	theme	NOUN
easat-7139	203	36	,	,	PUNCT
easat-7139	203	37	namely	namely	ADV
easat-7139	203	38	the	the	DET
easat-7139	203	39	high	high	ADJ
easat-7139	203	40	investment	investment	NOUN
easat-7139	203	41	cost	cost	NOUN
easat-7139	203	42	,	,	PUNCT
easat-7139	203	43	and	and	CCONJ
easat-7139	203	44	the	the	DET
easat-7139	203	45	nature	nature	NOUN
easat-7139	203	46	of	of	ADP
easat-7139	203	47	public	public	ADJ
easat-7139	203	48	sector	sector	NOUN
easat-7139	203	49	activity	activity	NOUN
easat-7139	203	50	.	.	PUNCT
easat-7139	204	1	5.4	5.4	NUM
easat-7139	204	2	.	.	PUNCT
easat-7139	205	1	sub	sub	NOUN
easat-7139	205	2	-	-	NOUN
easat-7139	205	3	theme	theme	ADJ
easat-7139	205	4	2.1	2.1	NUM
easat-7139	205	5	:	:	PUNCT
easat-7139	205	6	the	the	DET
easat-7139	205	7	cost	cost	NOUN
easat-7139	205	8	of	of	ADP
easat-7139	205	9	investment	investment	NOUN
easat-7139	205	10	integrating	integrate	VERB
easat-7139	205	11	artificial	artificial	ADJ
easat-7139	205	12	intelligence	intelligence	NOUN
easat-7139	205	13	within	within	ADP
easat-7139	205	14	organizations	organization	NOUN
easat-7139	205	15	represents	represent	VERB
easat-7139	205	16	a	a	DET
easat-7139	205	17	significant	significant	ADJ
easat-7139	205	18	investment	investment	NOUN
easat-7139	205	19	,	,	PUNCT
easat-7139	205	20	mobilizing	mobilize	VERB
easat-7139	205	21	considerable	considerable	ADJ
easat-7139	205	22	financial	financial	ADJ
easat-7139	205	23	resources	resource	NOUN
easat-7139	205	24	.	.	PUNCT
easat-7139	206	1	due	due	ADP
easat-7139	206	2	to	to	ADP
easat-7139	206	3	this	this	DET
easat-7139	206	4	high	high	ADJ
easat-7139	206	5	cost	cost	NOUN
easat-7139	206	6	,	,	PUNCT
easat-7139	206	7	many	many	ADJ
easat-7139	206	8	organizations	organization	NOUN
easat-7139	206	9	may	may	AUX
easat-7139	206	10	perceive	perceive	VERB
easat-7139	206	11	the	the	DET
easat-7139	206	12	adoption	adoption	NOUN
easat-7139	206	13	of	of	ADP
easat-7139	206	14	ai	ai	NOUN
easat-7139	206	15	with	with	ADP
easat-7139	206	16	caution	caution	NOUN
easat-7139	206	17	,	,	PUNCT
easat-7139	206	18	questioning	question	VERB
easat-7139	206	19	its	its	PRON
easat-7139	206	20	return	return	NOUN
easat-7139	206	21	on	on	ADP
easat-7139	206	22	investment	investment	NOUN
easat-7139	206	23	,	,	PUNCT
easat-7139	206	24	particularly	particularly	ADV
easat-7139	206	25	in	in	ADP
easat-7139	206	26	specific	specific	ADJ
easat-7139	206	27	functions	function	NOUN
easat-7139	206	28	such	such	ADJ
easat-7139	206	29	as	as	ADP
easat-7139	206	30	internal	internal	ADJ
easat-7139	206	31	audit	audit	NOUN
easat-7139	206	32	.	.	PUNCT
easat-7139	207	1	table	table	NOUN
easat-7139	207	2	7	7	NUM
easat-7139	207	3	.	.	PUNCT
easat-7139	208	1	verbatims	verbatim	NOUN
easat-7139	208	2	related	relate	VERB
easat-7139	208	3	to	to	ADP
easat-7139	208	4	"	"	PUNCT
easat-7139	208	5	investment	investment	NOUN
easat-7139	208	6	cost	cost	NOUN
easat-7139	208	7	"	"	PUNCT
easat-7139	208	8	.	.	PUNCT
easat-7139	209	1	interviewee	interviewee	PROPN
easat-7139	209	2	theme	theme	NOUN
easat-7139	209	3	:	:	PUNCT
easat-7139	209	4	organizational	organizational	ADJ
easat-7139	209	5	context	context	NOUN
easat-7139	209	6	sub	sub	NOUN
easat-7139	209	7	-	-	NOUN
easat-7139	209	8	theme	theme	NOUN
easat-7139	209	9	:	:	PUNCT
easat-7139	209	10	the	the	DET
easat-7139	209	11	cost	cost	NOUN
easat-7139	209	12	of	of	ADP
easat-7139	209	13	investment	investment	NOUN
easat-7139	209	14	interviewee	interviewee	NOUN
easat-7139	209	15	9	9	NUM
easat-7139	209	16	“	"	PUNCT
easat-7139	209	17	the	the	DET
easat-7139	209	18	acquisition	acquisition	NOUN
easat-7139	209	19	of	of	ADP
easat-7139	209	20	an	an	DET
easat-7139	209	21	ai	ai	NOUN
easat-7139	209	22	system	system	NOUN
easat-7139	209	23	is	be	AUX
easat-7139	209	24	a	a	DET
easat-7139	209	25	significant	significant	ADJ
easat-7139	209	26	investment	investment	NOUN
easat-7139	209	27	,	,	PUNCT
easat-7139	209	28	requiring	require	VERB
easat-7139	209	29	a	a	DET
easat-7139	209	30	substantial	substantial	ADJ
easat-7139	209	31	budget	budget	NOUN
easat-7139	209	32	.	.	PUNCT
easat-7139	210	1	i	i	PRON
easat-7139	210	2	do	do	AUX
easat-7139	210	3	not	not	PART
easat-7139	210	4	believe	believe	VERB
easat-7139	210	5	that	that	SCONJ
easat-7139	210	6	in	in	ADP
easat-7139	210	7	the	the	DET
easat-7139	210	8	current	current	ADJ
easat-7139	210	9	context	context	NOUN
easat-7139	210	10	,	,	PUNCT
easat-7139	210	11	it	it	PRON
easat-7139	210	12	is	be	AUX
easat-7139	210	13	possible	possible	ADJ
easat-7139	210	14	to	to	PART
easat-7139	210	15	resort	resort	VERB
easat-7139	210	16	to	to	ADP
easat-7139	210	17	such	such	DET
easat-7139	210	18	an	an	DET
easat-7139	210	19	investment	investment	NOUN
easat-7139	210	20	.	.	PUNCT
easat-7139	210	21	”	"	PUNCT
easat-7139	211	1	interviewee	interviewee	VERB
easat-7139	211	2	6	6	NUM
easat-7139	211	3	“	"	PUNCT
easat-7139	211	4	the	the	DET
easat-7139	211	5	integration	integration	NOUN
easat-7139	211	6	of	of	ADP
easat-7139	211	7	ai	ai	NOUN
easat-7139	211	8	can	can	AUX
easat-7139	211	9	require	require	VERB
easat-7139	211	10	significant	significant	ADJ
easat-7139	211	11	investments	investment	NOUN
easat-7139	211	12	in	in	ADP
easat-7139	211	13	terms	term	NOUN
easat-7139	211	14	of	of	ADP
easat-7139	211	15	technology	technology	NOUN
easat-7139	211	16	,	,	PUNCT
easat-7139	211	17	training	training	NOUN
easat-7139	211	18	,	,	PUNCT
easat-7139	211	19	and	and	CCONJ
easat-7139	211	20	personnel	personnel	NOUN
easat-7139	211	21	,	,	PUNCT
easat-7139	211	22	which	which	PRON
easat-7139	211	23	can	can	AUX
easat-7139	211	24	represent	represent	VERB
easat-7139	211	25	a	a	DET
easat-7139	211	26	challenge	challenge	NOUN
easat-7139	211	27	,	,	PUNCT
easat-7139	211	28	particularly	particularly	ADV
easat-7139	211	29	for	for	ADP
easat-7139	211	30	organizations	organization	NOUN
easat-7139	211	31	with	with	ADP
easat-7139	211	32	limited	limited	ADJ
easat-7139	211	33	resources	resource	NOUN
easat-7139	211	34	.	.	PUNCT
easat-7139	211	35	”	"	PUNCT
easat-7139	212	1	5.5	5.5	NUM
easat-7139	212	2	.	.	PUNCT
easat-7139	213	1	sub	sub	NOUN
easat-7139	213	2	-	-	NOUN
easat-7139	213	3	theme	theme	ADJ
easat-7139	213	4	2.2	2.2	NUM
easat-7139	213	5	.	.	PUNCT
easat-7139	214	1	the	the	DET
easat-7139	214	2	nature	nature	NOUN
easat-7139	214	3	of	of	ADP
easat-7139	214	4	the	the	DET
easat-7139	214	5	activity	activity	NOUN
easat-7139	214	6	most	most	ADJ
easat-7139	214	7	internal	internal	ADJ
easat-7139	214	8	auditors	auditor	NOUN
easat-7139	214	9	interviewed	interview	VERB
easat-7139	214	10	agree	agree	VERB
easat-7139	214	11	that	that	SCONJ
easat-7139	214	12	the	the	DET
easat-7139	214	13	nature	nature	NOUN
easat-7139	214	14	of	of	ADP
easat-7139	214	15	the	the	DET
easat-7139	214	16	activity	activity	NOUN
easat-7139	214	17	is	be	AUX
easat-7139	214	18	a	a	DET
easat-7139	214	19	barrier	barrier	NOUN
easat-7139	214	20	to	to	ADP
easat-7139	214	21	the	the	DET
easat-7139	214	22	use	use	NOUN
easat-7139	214	23	of	of	ADP
easat-7139	214	24	artificial	artificial	ADJ
easat-7139	214	25	intelligence	intelligence	NOUN
easat-7139	214	26	in	in	ADP
easat-7139	214	27	their	their	PRON
easat-7139	214	28	work	work	NOUN
easat-7139	214	29	.	.	PUNCT
easat-7139	215	1	indeed	indeed	ADV
easat-7139	215	2	,	,	PUNCT
easat-7139	215	3	public	public	ADJ
easat-7139	215	4	organizations	organization	NOUN
easat-7139	215	5	have	have	VERB
easat-7139	215	6	the	the	DET
easat-7139	215	7	mission	mission	NOUN
easat-7139	215	8	of	of	ADP
easat-7139	215	9	meeting	meet	VERB
easat-7139	215	10	the	the	DET
easat-7139	215	11	needs	need	NOUN
easat-7139	215	12	of	of	ADP
easat-7139	215	13	citizens	citizen	NOUN
easat-7139	215	14	and	and	CCONJ
easat-7139	215	15	providing	provide	VERB
easat-7139	215	16	public	public	ADJ
easat-7139	215	17	services	service	NOUN
easat-7139	215	18	,	,	PUNCT
easat-7139	215	19	generally	generally	ADV
easat-7139	215	20	free	free	ADJ
easat-7139	215	21	or	or	CCONJ
easat-7139	215	22	almost	almost	ADV
easat-7139	215	23	free	free	ADJ
easat-7139	215	24	,	,	PUNCT
easat-7139	215	25	without	without	ADP
easat-7139	215	26	a	a	DET
easat-7139	215	27	profit	profit	NOUN
easat-7139	215	28	motive	motive	NOUN
easat-7139	215	29	.	.	PUNCT
easat-7139	216	1	in	in	ADP
easat-7139	216	2	this	this	DET
easat-7139	216	3	context	context	NOUN
easat-7139	216	4	,	,	PUNCT
easat-7139	216	5	internal	internal	ADJ
easat-7139	216	6	auditors	auditor	NOUN
easat-7139	216	7	mainly	mainly	ADV
easat-7139	216	8	handle	handle	VERB
easat-7139	216	9	data	datum	NOUN
easat-7139	216	10	with	with	ADP
easat-7139	216	11	a	a	DET
easat-7139	216	12	strong	strong	ADJ
easat-7139	216	13	qualitative	qualitative	ADJ
easat-7139	216	14	component	component	NOUN
easat-7139	216	15	,	,	PUNCT
easat-7139	216	16	which	which	PRON
easat-7139	216	17	is	be	AUX
easat-7139	216	18	unstructured	unstructure	VERB
easat-7139	216	19	and	and	CCONJ
easat-7139	216	20	difficult	difficult	ADJ
easat-7139	216	21	to	to	PART
easat-7139	216	22	automate	automate	VERB
easat-7139	216	23	using	use	VERB
easat-7139	216	24	current	current	ADJ
easat-7139	216	25	ai	ai	NOUN
easat-7139	216	26	systems	system	NOUN
easat-7139	216	27	.	.	PUNCT
easat-7139	217	1	1299	1299	NUM
easat-7139	217	2	edelweiss	edelweiss	PROPN
easat-7139	217	3	applied	apply	VERB
easat-7139	217	4	science	science	NOUN
easat-7139	217	5	and	and	CCONJ
easat-7139	217	6	technology	technology	NOUN
easat-7139	217	7	issn	issn	PROPN
easat-7139	217	8	:	:	PUNCT
easat-7139	217	9	2576	2576	NUM
easat-7139	217	10	-	-	SYM
easat-7139	217	11	8484	8484	NUM
easat-7139	217	12	vol	vol	NOUN
easat-7139	217	13	.	.	PROPN
easat-7139	218	1	9	9	NUM
easat-7139	218	2	,	,	PUNCT
easat-7139	218	3	no	no	INTJ
easat-7139	218	4	.	.	NOUN
easat-7139	218	5	5	5	NUM
easat-7139	218	6	:	:	SYM
easat-7139	218	7	1291	1291	NUM
easat-7139	218	8	-	-	SYM
easat-7139	218	9	1302	1302	NUM
easat-7139	218	10	,	,	PUNCT
easat-7139	218	11	2025	2025	NUM
easat-7139	218	12	doi	doi	NOUN
easat-7139	218	13	:	:	PUNCT
easat-7139	218	14	10.55214/25768484.v9i5.7139	10.55214/25768484.v9i5.7139	NUM
easat-7139	218	15	©	©	PROPN
easat-7139	218	16	2025	2025	NUM
easat-7139	218	17	by	by	ADP
easat-7139	218	18	the	the	DET
easat-7139	218	19	authors	author	NOUN
easat-7139	218	20	;	;	PUNCT
easat-7139	218	21	licensee	licensee	PROPN
easat-7139	218	22	learning	learn	VERB
easat-7139	218	23	gate	gate	NOUN
easat-7139	218	24	table	table	NOUN
easat-7139	218	25	8	8	NUM
easat-7139	218	26	.	.	PUNCT
easat-7139	219	1	verbatims	verbatim	NOUN
easat-7139	219	2	related	relate	VERB
easat-7139	219	3	to	to	ADP
easat-7139	219	4	"	"	PUNCT
easat-7139	219	5	the	the	DET
easat-7139	219	6	nature	nature	NOUN
easat-7139	219	7	of	of	ADP
easat-7139	219	8	the	the	DET
easat-7139	219	9	activity	activity	NOUN
easat-7139	219	10	"	"	PUNCT
easat-7139	219	11	.	.	PUNCT
easat-7139	220	1	interviewee	interviewee	PROPN
easat-7139	220	2	theme	theme	NOUN
easat-7139	220	3	:	:	PUNCT
easat-7139	220	4	organizational	organizational	ADJ
easat-7139	220	5	context	context	NOUN
easat-7139	220	6	sub	sub	NOUN
easat-7139	220	7	-	-	NOUN
easat-7139	220	8	theme	theme	NOUN
easat-7139	220	9	:	:	PUNCT
easat-7139	220	10	the	the	DET
easat-7139	220	11	nature	nature	NOUN
easat-7139	220	12	of	of	ADP
easat-7139	220	13	the	the	DET
easat-7139	220	14	activity	activity	NOUN
easat-7139	220	15	interviewee	interviewee	NOUN
easat-7139	220	16	2	2	NUM
easat-7139	220	17	“	"	PUNCT
easat-7139	220	18	our	our	PRON
easat-7139	220	19	organization	organization	NOUN
easat-7139	220	20	is	be	AUX
easat-7139	220	21	a	a	DET
easat-7139	220	22	socially	socially	ADV
easat-7139	220	23	oriented	orient	VERB
easat-7139	220	24	entity	entity	NOUN
easat-7139	220	25	.	.	PUNCT
easat-7139	221	1	the	the	DET
easat-7139	221	2	information	information	NOUN
easat-7139	221	3	we	we	PRON
easat-7139	221	4	have	have	VERB
easat-7139	221	5	is	be	AUX
easat-7139	221	6	qualitative	qualitative	VERB
easat-7139	221	7	in	in	ADP
easat-7139	221	8	nature	nature	NOUN
easat-7139	221	9	,	,	PUNCT
easat-7139	221	10	due	due	ADP
easat-7139	221	11	to	to	ADP
easat-7139	221	12	the	the	DET
easat-7139	221	13	nature	nature	NOUN
easat-7139	221	14	of	of	ADP
easat-7139	221	15	our	our	PRON
easat-7139	221	16	activities	activity	NOUN
easat-7139	221	17	.	.	PUNCT
easat-7139	222	1	therefore	therefore	ADV
easat-7139	222	2	,	,	PUNCT
easat-7139	222	3	the	the	DET
easat-7139	222	4	auditor	auditor	NOUN
easat-7139	222	5	's	's	PART
easat-7139	222	6	professional	professional	ADJ
easat-7139	222	7	judgment	judgment	NOUN
easat-7139	222	8	is	be	AUX
easat-7139	222	9	essential	essential	ADJ
easat-7139	222	10	and	and	CCONJ
easat-7139	222	11	can	can	AUX
easat-7139	222	12	not	not	PART
easat-7139	222	13	be	be	AUX
easat-7139	222	14	replaced	replace	VERB
easat-7139	222	15	by	by	ADP
easat-7139	222	16	an	an	DET
easat-7139	222	17	intelligent	intelligent	ADJ
easat-7139	222	18	system	system	NOUN
easat-7139	222	19	.	.	PUNCT
easat-7139	222	20	”	"	PUNCT
easat-7139	223	1	5.6	5.6	NUM
easat-7139	223	2	.	.	PUNCT
easat-7139	223	3	theme	theme	NOUN
easat-7139	223	4	3	3	NUM
easat-7139	223	5	:	:	PUNCT
easat-7139	223	6	environmental	environmental	ADJ
easat-7139	223	7	context	context	NOUN
easat-7139	223	8	the	the	DET
easat-7139	223	9	third	third	ADJ
easat-7139	223	10	theme	theme	NOUN
easat-7139	223	11	emerging	emerge	VERB
easat-7139	223	12	from	from	ADP
easat-7139	223	13	our	our	PRON
easat-7139	223	14	qualitative	qualitative	ADJ
easat-7139	223	15	analysis	analysis	NOUN
easat-7139	223	16	concerns	concern	NOUN
easat-7139	223	17	the	the	DET
easat-7139	223	18	environmental	environmental	ADJ
easat-7139	223	19	factors	factor	NOUN
easat-7139	223	20	slowing	slow	VERB
easat-7139	223	21	down	down	ADP
easat-7139	223	22	the	the	DET
easat-7139	223	23	adoption	adoption	NOUN
easat-7139	223	24	of	of	ADP
easat-7139	223	25	ai	ai	NOUN
easat-7139	223	26	in	in	ADP
easat-7139	223	27	internal	internal	ADJ
easat-7139	223	28	audit	audit	NOUN
easat-7139	223	29	work	work	NOUN
easat-7139	223	30	,	,	PUNCT
easat-7139	223	31	through	through	ADP
easat-7139	223	32	2	2	NUM
easat-7139	223	33	sub	sub	NOUN
easat-7139	223	34	-	-	NOUN
easat-7139	223	35	themes	theme	NOUN
easat-7139	223	36	,	,	PUNCT
easat-7139	223	37	namely	namely	ADV
easat-7139	223	38	the	the	DET
easat-7139	223	39	absence	absence	NOUN
easat-7139	223	40	of	of	ADP
easat-7139	223	41	a	a	DET
easat-7139	223	42	clear	clear	ADJ
easat-7139	223	43	regulatory	regulatory	ADJ
easat-7139	223	44	framework	framework	NOUN
easat-7139	223	45	governing	govern	VERB
easat-7139	223	46	the	the	DET
easat-7139	223	47	use	use	NOUN
easat-7139	223	48	of	of	ADP
easat-7139	223	49	ai	ai	NOUN
easat-7139	223	50	by	by	ADP
easat-7139	223	51	public	public	ADJ
easat-7139	223	52	organizations	organization	NOUN
easat-7139	223	53	,	,	PUNCT
easat-7139	223	54	as	as	ADV
easat-7139	223	55	well	well	ADV
easat-7139	223	56	as	as	ADP
easat-7139	223	57	the	the	DET
easat-7139	223	58	lack	lack	NOUN
easat-7139	223	59	of	of	ADP
easat-7139	223	60	technical	technical	ADJ
easat-7139	223	61	support	support	NOUN
easat-7139	223	62	.	.	PUNCT
easat-7139	224	1	5.7	5.7	NUM
easat-7139	224	2	.	.	PUNCT
easat-7139	225	1	sub	sub	NOUN
easat-7139	225	2	-	-	NOUN
easat-7139	225	3	theme	theme	ADJ
easat-7139	225	4	3.1	3.1	NUM
easat-7139	225	5	:	:	PUNCT
easat-7139	225	6	the	the	DET
easat-7139	225	7	absence	absence	NOUN
easat-7139	225	8	of	of	ADP
easat-7139	225	9	a	a	DET
easat-7139	225	10	regulatory	regulatory	ADJ
easat-7139	225	11	framework	framework	NOUN
easat-7139	225	12	the	the	DET
easat-7139	225	13	public	public	ADJ
easat-7139	225	14	sector	sector	NOUN
easat-7139	225	15	is	be	AUX
easat-7139	225	16	an	an	DET
easat-7139	225	17	area	area	NOUN
easat-7139	225	18	of	of	ADP
easat-7139	225	19	activity	activity	NOUN
easat-7139	225	20	heavily	heavily	ADV
easat-7139	225	21	regulated	regulate	VERB
easat-7139	225	22	by	by	ADP
easat-7139	225	23	legal	legal	ADJ
easat-7139	225	24	texts	text	NOUN
easat-7139	225	25	and	and	CCONJ
easat-7139	225	26	strict	strict	ADJ
easat-7139	225	27	regulations	regulation	NOUN
easat-7139	225	28	.	.	PUNCT
easat-7139	226	1	in	in	ADP
easat-7139	226	2	this	this	DET
easat-7139	226	3	context	context	NOUN
easat-7139	226	4	,	,	PUNCT
easat-7139	226	5	the	the	DET
easat-7139	226	6	lack	lack	NOUN
easat-7139	226	7	of	of	ADP
easat-7139	226	8	a	a	DET
easat-7139	226	9	specific	specific	ADJ
easat-7139	226	10	regulatory	regulatory	ADJ
easat-7139	226	11	framework	framework	NOUN
easat-7139	226	12	governing	govern	VERB
easat-7139	226	13	the	the	DET
easat-7139	226	14	use	use	NOUN
easat-7139	226	15	of	of	ADP
easat-7139	226	16	artificial	artificial	ADJ
easat-7139	226	17	intelligence	intelligence	NOUN
easat-7139	226	18	is	be	AUX
easat-7139	226	19	one	one	NUM
easat-7139	226	20	of	of	ADP
easat-7139	226	21	the	the	DET
easat-7139	226	22	main	main	ADJ
easat-7139	226	23	obstacles	obstacle	NOUN
easat-7139	226	24	to	to	ADP
easat-7139	226	25	its	its	PRON
easat-7139	226	26	integration	integration	NOUN
easat-7139	226	27	,	,	PUNCT
easat-7139	226	28	particularly	particularly	ADV
easat-7139	226	29	within	within	ADP
easat-7139	226	30	internal	internal	ADJ
easat-7139	226	31	audit	audit	NOUN
easat-7139	226	32	functions	function	NOUN
easat-7139	226	33	.	.	PUNCT
easat-7139	227	1	table	table	NOUN
easat-7139	227	2	9	9	NUM
easat-7139	227	3	.	.	PUNCT
easat-7139	228	1	verbatims	verbatim	NOUN
easat-7139	228	2	related	relate	VERB
easat-7139	228	3	to	to	ADP
easat-7139	228	4	"	"	PUNCT
easat-7139	228	5	the	the	DET
easat-7139	228	6	absence	absence	NOUN
easat-7139	228	7	of	of	ADP
easat-7139	228	8	a	a	DET
easat-7139	228	9	regulatory	regulatory	ADJ
easat-7139	228	10	framework	framework	NOUN
easat-7139	228	11	"	"	PUNCT
easat-7139	228	12	.	.	PUNCT
easat-7139	229	1	interviewee	interviewee	PROPN
easat-7139	229	2	theme	theme	NOUN
easat-7139	229	3	:	:	PUNCT
easat-7139	229	4	environmental	environmental	ADJ
easat-7139	229	5	context	context	NOUN
easat-7139	229	6	sub	sub	NOUN
easat-7139	229	7	-	-	NOUN
easat-7139	229	8	theme	theme	NOUN
easat-7139	229	9	:	:	PUNCT
easat-7139	229	10	the	the	DET
easat-7139	229	11	absence	absence	NOUN
easat-7139	229	12	of	of	ADP
easat-7139	229	13	a	a	DET
easat-7139	229	14	regulatory	regulatory	ADJ
easat-7139	229	15	framework	framework	NOUN
easat-7139	229	16	interviewee	interviewee	NOUN
easat-7139	229	17	7	7	NUM
easat-7139	229	18	“	"	PUNCT
easat-7139	229	19	as	as	ADP
easat-7139	229	20	internal	internal	ADJ
easat-7139	229	21	auditors	auditor	NOUN
easat-7139	229	22	in	in	ADP
easat-7139	229	23	the	the	DET
easat-7139	229	24	public	public	ADJ
easat-7139	229	25	sector	sector	NOUN
easat-7139	229	26	,	,	PUNCT
easat-7139	229	27	we	we	PRON
easat-7139	229	28	can	can	AUX
easat-7139	229	29	not	not	PART
easat-7139	229	30	use	use	VERB
easat-7139	229	31	techniques	technique	NOUN
easat-7139	229	32	or	or	CCONJ
easat-7139	229	33	technologies	technology	NOUN
easat-7139	229	34	as	as	ADV
easat-7139	229	35	long	long	ADV
easat-7139	229	36	as	as	SCONJ
easat-7139	229	37	there	there	PRON
easat-7139	229	38	is	be	VERB
easat-7139	229	39	no	no	DET
easat-7139	229	40	legal	legal	ADJ
easat-7139	229	41	framework	framework	NOUN
easat-7139	229	42	governing	govern	VERB
easat-7139	229	43	them	they	PRON
easat-7139	229	44	.	.	PUNCT
easat-7139	230	1	to	to	ADP
easat-7139	230	2	my	my	PRON
easat-7139	230	3	knowledge	knowledge	NOUN
easat-7139	230	4	,	,	PUNCT
easat-7139	230	5	no	no	DET
easat-7139	230	6	public	public	ADJ
easat-7139	230	7	body	body	NOUN
easat-7139	230	8	has	have	AUX
easat-7139	230	9	adopted	adopt	VERB
easat-7139	230	10	these	these	DET
easat-7139	230	11	ai	ai	PROPN
easat-7139	230	12	technologies	technology	NOUN
easat-7139	230	13	in	in	ADP
easat-7139	230	14	a	a	DET
easat-7139	230	15	context	context	NOUN
easat-7139	230	16	marked	mark	VERB
easat-7139	230	17	by	by	ADP
easat-7139	230	18	such	such	DET
easat-7139	230	19	a	a	DET
easat-7139	230	20	regulatory	regulatory	ADJ
easat-7139	230	21	void	void	NOUN
easat-7139	230	22	.	.	PUNCT
easat-7139	230	23	”	"	PUNCT
easat-7139	231	1	interviewee	interviewee	VERB
easat-7139	231	2	6	6	NUM
easat-7139	231	3	“	"	PUNCT
easat-7139	231	4	ai	ai	PROPN
easat-7139	231	5	technologies	technology	NOUN
easat-7139	231	6	are	be	AUX
easat-7139	231	7	now	now	ADV
easat-7139	231	8	an	an	DET
easat-7139	231	9	essential	essential	ADJ
easat-7139	231	10	element	element	NOUN
easat-7139	231	11	of	of	ADP
easat-7139	231	12	today	today	NOUN
easat-7139	231	13	’s	’s	PART
easat-7139	231	14	business	business	NOUN
easat-7139	231	15	landscape	landscape	NOUN
easat-7139	231	16	.	.	PUNCT
easat-7139	232	1	however	however	ADV
easat-7139	232	2	,	,	PUNCT
easat-7139	232	3	in	in	ADP
easat-7139	232	4	the	the	DET
easat-7139	232	5	public	public	ADJ
easat-7139	232	6	sector	sector	NOUN
easat-7139	232	7	,	,	PUNCT
easat-7139	232	8	their	their	PRON
easat-7139	232	9	adoption	adoption	NOUN
easat-7139	232	10	remains	remain	VERB
easat-7139	232	11	difficult	difficult	ADJ
easat-7139	232	12	in	in	ADP
easat-7139	232	13	the	the	DET
easat-7139	232	14	absence	absence	NOUN
easat-7139	232	15	of	of	ADP
easat-7139	232	16	a	a	DET
easat-7139	232	17	clear	clear	ADJ
easat-7139	232	18	legal	legal	ADJ
easat-7139	232	19	framework	framework	NOUN
easat-7139	232	20	governing	govern	VERB
easat-7139	232	21	their	their	PRON
easat-7139	232	22	use	use	NOUN
easat-7139	232	23	.	.	PUNCT
easat-7139	233	1	this	this	DET
easat-7139	233	2	constraint	constraint	NOUN
easat-7139	233	3	,	,	PUNCT
easat-7139	233	4	although	although	SCONJ
easat-7139	233	5	it	it	PRON
easat-7139	233	6	may	may	AUX
easat-7139	233	7	hinder	hinder	VERB
easat-7139	233	8	innovation	innovation	NOUN
easat-7139	233	9	,	,	PUNCT
easat-7139	233	10	acts	act	VERB
easat-7139	233	11	as	as	ADP
easat-7139	233	12	a	a	DET
easat-7139	233	13	safeguard	safeguard	NOUN
easat-7139	233	14	for	for	ADP
easat-7139	233	15	public	public	ADJ
easat-7139	233	16	officials	official	NOUN
easat-7139	233	17	and	and	CCONJ
easat-7139	233	18	contributes	contribute	VERB
easat-7139	233	19	to	to	ADP
easat-7139	233	20	the	the	DET
easat-7139	233	21	preservation	preservation	NOUN
easat-7139	233	22	of	of	ADP
easat-7139	233	23	public	public	ADJ
easat-7139	233	24	funds	fund	NOUN
easat-7139	233	25	.	.	PUNCT
easat-7139	233	26	”	"	PUNCT
easat-7139	234	1	5.8	5.8	NUM
easat-7139	234	2	.	.	PUNCT
easat-7139	235	1	sub	sub	NOUN
easat-7139	235	2	-	-	NOUN
easat-7139	235	3	theme	theme	ADJ
easat-7139	235	4	3.2	3.2	NUM
easat-7139	235	5	.	.	PUNCT
easat-7139	236	1	the	the	DET
easat-7139	236	2	lack	lack	NOUN
easat-7139	236	3	of	of	ADP
easat-7139	236	4	technical	technical	ADJ
easat-7139	236	5	support	support	NOUN
easat-7139	236	6	technical	technical	ADJ
easat-7139	236	7	support	support	NOUN
easat-7139	236	8	relies	rely	VERB
easat-7139	236	9	on	on	ADP
easat-7139	236	10	access	access	NOUN
easat-7139	236	11	to	to	ADP
easat-7139	236	12	and	and	CCONJ
easat-7139	236	13	the	the	DET
easat-7139	236	14	relevance	relevance	NOUN
easat-7139	236	15	of	of	ADP
easat-7139	236	16	qualified	qualified	ADJ
easat-7139	236	17	assistance	assistance	NOUN
easat-7139	236	18	for	for	ADP
easat-7139	236	19	the	the	DET
easat-7139	236	20	use	use	NOUN
easat-7139	236	21	of	of	ADP
easat-7139	236	22	ai	ai	NOUN
easat-7139	236	23	.	.	PUNCT
easat-7139	237	1	our	our	PRON
easat-7139	237	2	discussions	discussion	NOUN
easat-7139	237	3	with	with	ADP
easat-7139	237	4	internal	internal	ADJ
easat-7139	237	5	auditors	auditor	NOUN
easat-7139	237	6	indicate	indicate	VERB
easat-7139	237	7	that	that	SCONJ
easat-7139	237	8	one	one	NUM
easat-7139	237	9	of	of	ADP
easat-7139	237	10	the	the	DET
easat-7139	237	11	main	main	ADJ
easat-7139	237	12	barriers	barrier	NOUN
easat-7139	237	13	to	to	PART
easat-7139	237	14	ai	ai	VERB
easat-7139	237	15	adoption	adoption	NOUN
easat-7139	237	16	lies	lie	VERB
easat-7139	237	17	in	in	ADP
easat-7139	237	18	the	the	DET
easat-7139	237	19	inability	inability	NOUN
easat-7139	237	20	to	to	PART
easat-7139	237	21	obtain	obtain	VERB
easat-7139	237	22	timely	timely	ADJ
easat-7139	237	23	professional	professional	ADJ
easat-7139	237	24	assistance	assistance	NOUN
easat-7139	237	25	,	,	PUNCT
easat-7139	237	26	attributable	attributable	ADJ
easat-7139	237	27	to	to	ADP
easat-7139	237	28	the	the	DET
easat-7139	237	29	lack	lack	NOUN
easat-7139	237	30	of	of	ADP
easat-7139	237	31	qualified	qualified	ADJ
easat-7139	237	32	personnel	personnel	NOUN
easat-7139	237	33	in	in	ADP
easat-7139	237	34	the	the	DET
easat-7139	237	35	field	field	NOUN
easat-7139	237	36	of	of	ADP
easat-7139	237	37	ai	ai	PROPN
easat-7139	237	38	.	.	PROPN
easat-7139	237	39	table	table	NOUN
easat-7139	237	40	10	10	NUM
easat-7139	237	41	.	.	PUNCT
easat-7139	238	1	verbatims	verbatim	NOUN
easat-7139	238	2	related	relate	VERB
easat-7139	238	3	to	to	ADP
easat-7139	238	4	"	"	PUNCT
easat-7139	238	5	the	the	DET
easat-7139	238	6	lack	lack	NOUN
easat-7139	238	7	of	of	ADP
easat-7139	238	8	technical	technical	ADJ
easat-7139	238	9	support	support	NOUN
easat-7139	238	10	"	"	PUNCT
easat-7139	238	11	.	.	PUNCT
easat-7139	239	1	interviewee	interviewee	PROPN
easat-7139	239	2	theme	theme	NOUN
easat-7139	239	3	:	:	PUNCT
easat-7139	239	4	environmental	environmental	ADJ
easat-7139	239	5	context	context	NOUN
easat-7139	239	6	sub	sub	NOUN
easat-7139	239	7	-	-	NOUN
easat-7139	239	8	theme	theme	ADJ
easat-7139	239	9	:	:	PUNCT
easat-7139	239	10	lack	lack	NOUN
easat-7139	239	11	of	of	ADP
easat-7139	239	12	technical	technical	ADJ
easat-7139	239	13	support	support	NOUN
easat-7139	239	14	interviewee	interviewee	NOUN
easat-7139	239	15	13	13	NUM
easat-7139	239	16	“	"	PUNCT
easat-7139	239	17	as	as	SCONJ
easat-7139	239	18	i	i	PRON
easat-7139	239	19	've	have	AUX
easat-7139	239	20	already	already	ADV
easat-7139	239	21	mentioned	mention	VERB
easat-7139	239	22	,	,	PUNCT
easat-7139	239	23	the	the	DET
easat-7139	239	24	adoption	adoption	NOUN
easat-7139	239	25	of	of	ADP
easat-7139	239	26	ai	ai	VERB
easat-7139	239	27	in	in	ADP
easat-7139	239	28	our	our	PRON
easat-7139	239	29	sector	sector	NOUN
easat-7139	239	30	of	of	ADP
easat-7139	239	31	activity	activity	NOUN
easat-7139	239	32	is	be	AUX
easat-7139	239	33	proving	prove	VERB
easat-7139	239	34	complex	complex	ADJ
easat-7139	239	35	,	,	PUNCT
easat-7139	239	36	particularly	particularly	ADV
easat-7139	239	37	due	due	ADP
easat-7139	239	38	to	to	ADP
easat-7139	239	39	our	our	PRON
easat-7139	239	40	lack	lack	NOUN
easat-7139	239	41	of	of	ADP
easat-7139	239	42	internal	internal	ADJ
easat-7139	239	43	resources	resource	NOUN
easat-7139	239	44	specialized	specialize	VERB
easat-7139	239	45	in	in	ADP
easat-7139	239	46	ai	ai	PROPN
easat-7139	239	47	.	.	PUNCT
easat-7139	240	1	these	these	DET
easat-7139	240	2	specialists	specialist	NOUN
easat-7139	240	3	would	would	AUX
easat-7139	240	4	be	be	AUX
easat-7139	240	5	essential	essential	ADJ
easat-7139	240	6	for	for	ADP
easat-7139	240	7	overcoming	overcome	VERB
easat-7139	240	8	the	the	DET
easat-7139	240	9	challenges	challenge	NOUN
easat-7139	240	10	posed	pose	VERB
easat-7139	240	11	by	by	ADP
easat-7139	240	12	the	the	DET
easat-7139	240	13	use	use	NOUN
easat-7139	240	14	of	of	ADP
easat-7139	240	15	these	these	DET
easat-7139	240	16	technologies	technology	NOUN
easat-7139	240	17	.	.	PUNCT
easat-7139	240	18	”	"	PUNCT
easat-7139	241	1	6	6	NUM
easat-7139	241	2	.	.	PUNCT
easat-7139	241	3	findings	finding	NOUN
easat-7139	241	4	discussion	discussion	VERB
easat-7139	241	5	the	the	DET
easat-7139	241	6	analysis	analysis	NOUN
easat-7139	241	7	of	of	ADP
easat-7139	241	8	the	the	DET
easat-7139	241	9	results	result	NOUN
easat-7139	241	10	from	from	ADP
easat-7139	241	11	the	the	DET
easat-7139	241	12	semi	semi	ADJ
easat-7139	241	13	-	-	ADJ
easat-7139	241	14	structured	structured	ADJ
easat-7139	241	15	interviews	interview	NOUN
easat-7139	241	16	conducted	conduct	VERB
easat-7139	241	17	with	with	ADP
easat-7139	241	18	internal	internal	ADJ
easat-7139	241	19	auditors	auditor	NOUN
easat-7139	241	20	in	in	ADP
easat-7139	241	21	the	the	DET
easat-7139	241	22	moroccan	moroccan	ADJ
easat-7139	241	23	public	public	ADJ
easat-7139	241	24	sector	sector	NOUN
easat-7139	241	25	highlighted	highlight	VERB
easat-7139	241	26	several	several	ADJ
easat-7139	241	27	obstacles	obstacle	NOUN
easat-7139	241	28	to	to	ADP
easat-7139	241	29	the	the	DET
easat-7139	241	30	adoption	adoption	NOUN
easat-7139	241	31	of	of	ADP
easat-7139	241	32	ai	ai	NOUN
easat-7139	241	33	.	.	PUNCT
easat-7139	242	1	these	these	DET
easat-7139	242	2	obstacles	obstacle	NOUN
easat-7139	242	3	,	,	PUNCT
easat-7139	242	4	classified	classify	VERB
easat-7139	242	5	according	accord	VERB
easat-7139	242	6	to	to	ADP
easat-7139	242	7	the	the	DET
easat-7139	242	8	three	three	NUM
easat-7139	242	9	dimensions	dimension	NOUN
easat-7139	242	10	of	of	ADP
easat-7139	242	11	the	the	DET
easat-7139	242	12	technology	technology	NOUN
easat-7139	242	13	-	-	PUNCT
easat-7139	242	14	organization	organization	NOUN
easat-7139	242	15	-	-	PUNCT
easat-7139	242	16	environment	environment	NOUN
easat-7139	242	17	framework	framework	NOUN
easat-7139	242	18	[	[	X
easat-7139	242	19	4	4	X
easat-7139	242	20	]	]	PUNCT
easat-7139	242	21	partly	partly	ADV
easat-7139	242	22	echo	echo	VERB
easat-7139	242	23	the	the	DET
easat-7139	242	24	findings	finding	NOUN
easat-7139	242	25	of	of	ADP
easat-7139	242	26	the	the	DET
easat-7139	242	27	existing	exist	VERB
easat-7139	242	28	literature	literature	NOUN
easat-7139	242	29	,	,	PUNCT
easat-7139	242	30	while	while	SCONJ
easat-7139	242	31	highlighting	highlight	VERB
easat-7139	242	32	specificities	specificity	NOUN
easat-7139	242	33	of	of	ADP
easat-7139	242	34	the	the	DET
easat-7139	242	35	public	public	ADJ
easat-7139	242	36	sector	sector	NOUN
easat-7139	242	37	context	context	NOUN
easat-7139	242	38	and	and	CCONJ
easat-7139	242	39	the	the	DET
easat-7139	242	40	moroccan	moroccan	ADJ
easat-7139	242	41	system	system	NOUN
easat-7139	242	42	.	.	PUNCT
easat-7139	243	1	in	in	ADP
easat-7139	243	2	this	this	DET
easat-7139	243	3	section	section	NOUN
easat-7139	243	4	,	,	PUNCT
easat-7139	243	5	we	we	PRON
easat-7139	243	6	try	try	VERB
easat-7139	243	7	to	to	PART
easat-7139	243	8	shed	shed	VERB
easat-7139	243	9	the	the	DET
easat-7139	243	10	light	light	NOUN
easat-7139	243	11	on	on	ADP
easat-7139	243	12	the	the	DET
easat-7139	243	13	results	result	NOUN
easat-7139	243	14	of	of	ADP
easat-7139	243	15	our	our	PRON
easat-7139	243	16	study	study	NOUN
easat-7139	243	17	,	,	PUNCT
easat-7139	243	18	by	by	ADP
easat-7139	243	19	contrasting	contrast	VERB
easat-7139	243	20	them	they	PRON
easat-7139	243	21	with	with	ADP
easat-7139	243	22	the	the	DET
easat-7139	243	23	existing	exist	VERB
easat-7139	243	24	body	body	NOUN
easat-7139	243	25	of	of	ADP
easat-7139	243	26	knowledge	knowledge	NOUN
easat-7139	243	27	and	and	CCONJ
easat-7139	243	28	literature	literature	NOUN
easat-7139	243	29	corpus	corpus	PROPN
easat-7139	243	30	,	,	PUNCT
easat-7139	243	31	highlighting	highlight	VERB
easat-7139	243	32	the	the	DET
easat-7139	243	33	similar	similar	ADJ
easat-7139	243	34	points	point	NOUN
easat-7139	243	35	,	,	PUNCT
easat-7139	243	36	contributions	contribution	NOUN
easat-7139	243	37	,	,	PUNCT
easat-7139	243	38	and	and	CCONJ
easat-7139	243	39	both	both	CCONJ
easat-7139	243	40	practical	practical	ADJ
easat-7139	243	41	and	and	CCONJ
easat-7139	243	42	research	research	NOUN
easat-7139	243	43	implications	implication	NOUN
easat-7139	243	44	.	.	PUNCT
easat-7139	244	1	1300	1300	NUM
easat-7139	244	2	edelweiss	edelweiss	PROPN
easat-7139	244	3	applied	apply	VERB
easat-7139	244	4	science	science	NOUN
easat-7139	244	5	and	and	CCONJ
easat-7139	244	6	technology	technology	NOUN
easat-7139	244	7	issn	issn	PROPN
easat-7139	244	8	:	:	PUNCT
easat-7139	244	9	2576	2576	NUM
easat-7139	244	10	-	-	SYM
easat-7139	244	11	8484	8484	NUM
easat-7139	244	12	vol	vol	NOUN
easat-7139	244	13	.	.	PROPN
easat-7139	245	1	9	9	NUM
easat-7139	245	2	,	,	PUNCT
easat-7139	245	3	no	no	INTJ
easat-7139	245	4	.	.	NOUN
easat-7139	245	5	5	5	NUM
easat-7139	245	6	:	:	SYM
easat-7139	245	7	1291	1291	NUM
easat-7139	245	8	-	-	SYM
easat-7139	245	9	1302	1302	NUM
easat-7139	245	10	,	,	PUNCT
easat-7139	245	11	2025	2025	NUM
easat-7139	245	12	doi	doi	NOUN
easat-7139	245	13	:	:	PUNCT
easat-7139	245	14	10.55214/25768484.v9i5.7139	10.55214/25768484.v9i5.7139	NUM
easat-7139	245	15	©	©	PROPN
easat-7139	245	16	2025	2025	NUM
easat-7139	245	17	by	by	ADP
easat-7139	245	18	the	the	DET
easat-7139	245	19	authors	author	NOUN
easat-7139	245	20	;	;	PUNCT
easat-7139	245	21	licensee	licensee	PROPN
easat-7139	245	22	learning	learn	VERB
easat-7139	245	23	gate	gate	NOUN
easat-7139	245	24	in	in	ADP
easat-7139	245	25	this	this	DET
easat-7139	245	26	section	section	NOUN
easat-7139	245	27	,	,	PUNCT
easat-7139	245	28	we	we	PRON
easat-7139	245	29	tried	try	VERB
easat-7139	245	30	to	to	PART
easat-7139	245	31	contrast	contrast	VERB
easat-7139	245	32	the	the	DET
easat-7139	245	33	findings	finding	NOUN
easat-7139	245	34	of	of	ADP
easat-7139	245	35	our	our	PRON
easat-7139	245	36	study	study	NOUN
easat-7139	245	37	with	with	ADP
easat-7139	245	38	the	the	DET
easat-7139	245	39	existing	exist	VERB
easat-7139	245	40	corpus	corpus	NOUN
easat-7139	245	41	of	of	ADP
easat-7139	245	42	knowledge	knowledge	NOUN
easat-7139	245	43	,	,	PUNCT
easat-7139	245	44	and	and	CCONJ
easat-7139	245	45	shed	shed	VERB
easat-7139	245	46	light	light	NOUN
easat-7139	245	47	to	to	ADP
easat-7139	245	48	the	the	DET
easat-7139	245	49	similarities	similarity	NOUN
easat-7139	245	50	,	,	PUNCT
easat-7139	245	51	contributions	contribution	NOUN
easat-7139	245	52	,	,	PUNCT
easat-7139	245	53	and	and	CCONJ
easat-7139	245	54	practical	practical	ADJ
easat-7139	245	55	and	and	CCONJ
easat-7139	245	56	research	research	NOUN
easat-7139	245	57	implications	implication	NOUN
easat-7139	245	58	.	.	PUNCT
easat-7139	246	1	our	our	PRON
easat-7139	246	2	study	study	NOUN
easat-7139	246	3	confirms	confirm	VERB
easat-7139	246	4	that	that	SCONJ
easat-7139	246	5	the	the	DET
easat-7139	246	6	technological	technological	ADJ
easat-7139	246	7	limitations	limitation	NOUN
easat-7139	246	8	are	be	AUX
easat-7139	246	9	of	of	ADP
easat-7139	246	10	the	the	DET
easat-7139	246	11	major	major	ADJ
easat-7139	246	12	barriers	barrier	NOUN
easat-7139	246	13	to	to	ADP
easat-7139	246	14	the	the	DET
easat-7139	246	15	adoption	adoption	NOUN
easat-7139	246	16	of	of	ADP
easat-7139	246	17	ai	ai	NOUN
easat-7139	246	18	by	by	ADP
easat-7139	246	19	internal	internal	ADJ
easat-7139	246	20	auditors	auditor	NOUN
easat-7139	246	21	.	.	PUNCT
easat-7139	247	1	incompatible	incompatible	ADJ
easat-7139	247	2	technological	technological	ADJ
easat-7139	247	3	infrastructures	infrastructure	NOUN
easat-7139	247	4	,	,	PUNCT
easat-7139	247	5	the	the	DET
easat-7139	247	6	perceived	perceive	VERB
easat-7139	247	7	complexity	complexity	NOUN
easat-7139	247	8	,	,	PUNCT
easat-7139	247	9	and	and	CCONJ
easat-7139	247	10	auditors	auditor	NOUN
easat-7139	247	11	'	'	PART
easat-7139	247	12	lack	lack	NOUN
easat-7139	247	13	of	of	ADP
easat-7139	247	14	technological	technological	ADJ
easat-7139	247	15	skills	skill	NOUN
easat-7139	247	16	and	and	CCONJ
easat-7139	247	17	expertise	expertise	NOUN
easat-7139	247	18	are	be	AUX
easat-7139	247	19	three	three	NUM
easat-7139	247	20	concerns	concern	NOUN
easat-7139	247	21	that	that	PRON
easat-7139	247	22	particularly	particularly	ADV
easat-7139	247	23	come	come	VERB
easat-7139	247	24	out	out	ADP
easat-7139	247	25	.	.	PUNCT
easat-7139	248	1	our	our	PRON
easat-7139	248	2	study	study	NOUN
easat-7139	248	3	is	be	AUX
easat-7139	248	4	in	in	ADP
easat-7139	248	5	line	line	NOUN
easat-7139	248	6	with	with	ADP
easat-7139	248	7	the	the	DET
easat-7139	248	8	studies	study	NOUN
easat-7139	248	9	of	of	ADP
easat-7139	248	10	torroba	torroba	NOUN
easat-7139	248	11	,	,	PUNCT
easat-7139	248	12	et	et	PROPN
easat-7139	248	13	al	al	PROPN
easat-7139	248	14	.	.	PUNCT
easat-7139	249	1	[	[	X
easat-7139	249	2	13	13	NUM
easat-7139	249	3	]	]	PUNCT
easat-7139	249	4	and	and	CCONJ
easat-7139	249	5	li	li	PROPN
easat-7139	249	6	,	,	PUNCT
easat-7139	249	7	et	et	PROPN
easat-7139	249	8	al	al	PROPN
easat-7139	249	9	.	.	PUNCT
easat-7139	250	1	[	[	X
easat-7139	250	2	6	6	NUM
easat-7139	250	3	]	]	PUNCT
easat-7139	250	4	who	who	PRON
easat-7139	250	5	point	point	VERB
easat-7139	250	6	to	to	ADP
easat-7139	250	7	low	low	ADJ
easat-7139	250	8	user	user	NOUN
easat-7139	250	9	skill	skill	NOUN
easat-7139	250	10	levels	level	NOUN
easat-7139	250	11	and	and	CCONJ
easat-7139	250	12	technological	technological	ADJ
easat-7139	250	13	complexity	complexity	NOUN
easat-7139	250	14	as	as	ADP
easat-7139	250	15	persistent	persistent	ADJ
easat-7139	250	16	barriers	barrier	NOUN
easat-7139	250	17	.	.	PUNCT
easat-7139	251	1	in	in	ADP
easat-7139	251	2	addition	addition	NOUN
easat-7139	251	3	,	,	PUNCT
easat-7139	251	4	zhu	zhu	PROPN
easat-7139	251	5	and	and	CCONJ
easat-7139	251	6	kraemer	kraemer	PROPN
easat-7139	251	7	[	[	X
easat-7139	251	8	7	7	NUM
easat-7139	251	9	]	]	PUNCT
easat-7139	251	10	emphasize	emphasize	VERB
easat-7139	251	11	the	the	DET
easat-7139	251	12	significance	significance	NOUN
easat-7139	251	13	of	of	ADP
easat-7139	251	14	technological	technological	ADJ
easat-7139	251	15	maturity	maturity	NOUN
easat-7139	251	16	in	in	ADP
easat-7139	251	17	facilitating	facilitate	VERB
easat-7139	251	18	the	the	DET
easat-7139	251	19	acceptance	acceptance	NOUN
easat-7139	251	20	of	of	ADP
easat-7139	251	21	new	new	ADJ
easat-7139	251	22	ideas	idea	NOUN
easat-7139	251	23	and	and	CCONJ
easat-7139	251	24	innovations	innovation	NOUN
easat-7139	251	25	,	,	PUNCT
easat-7139	251	26	are	be	AUX
easat-7139	251	27	also	also	ADV
easat-7139	251	28	echoed	echo	VERB
easat-7139	251	29	by	by	ADP
easat-7139	251	30	the	the	DET
easat-7139	251	31	lack	lack	NOUN
easat-7139	251	32	of	of	ADP
easat-7139	251	33	compatible	compatible	ADJ
easat-7139	251	34	infrastructure	infrastructure	NOUN
easat-7139	251	35	.	.	PUNCT
easat-7139	252	1	in	in	ADP
easat-7139	252	2	morocco	morocco	PROPN
easat-7139	252	3	,	,	PUNCT
easat-7139	252	4	public	public	ADJ
easat-7139	252	5	information	information	NOUN
easat-7139	252	6	systems	system	NOUN
easat-7139	252	7	are	be	AUX
easat-7139	252	8	generally	generally	ADV
easat-7139	252	9	disjointed	disjoint	VERB
easat-7139	252	10	,	,	PUNCT
easat-7139	252	11	making	make	VERB
easat-7139	252	12	it	it	PRON
easat-7139	252	13	challenging	challenging	ADJ
easat-7139	252	14	to	to	PART
easat-7139	252	15	incorporate	incorporate	VERB
easat-7139	252	16	cutting	cutting	NOUN
easat-7139	252	17	-	-	PUNCT
easat-7139	252	18	edge	edge	NOUN
easat-7139	252	19	technology	technology	NOUN
easat-7139	252	20	solutions	solution	NOUN
easat-7139	252	21	.	.	PUNCT
easat-7139	253	1	moreover	moreover	ADV
easat-7139	253	2	,	,	PUNCT
easat-7139	253	3	the	the	DET
easat-7139	253	4	perception	perception	NOUN
easat-7139	253	5	of	of	ADP
easat-7139	253	6	ai	ai	PROPN
easat-7139	253	7	systems	system	NOUN
easat-7139	253	8	as	as	ADP
easat-7139	253	9	a	a	DET
easat-7139	253	10	“	"	PUNCT
easat-7139	253	11	black	black	ADJ
easat-7139	253	12	box	box	NOUN
easat-7139	253	13	”	"	PUNCT
easat-7139	253	14	,	,	PUNCT
easat-7139	253	15	as	as	SCONJ
easat-7139	253	16	seethamraju	seethamraju	NOUN
easat-7139	253	17	and	and	CCONJ
easat-7139	253	18	hecimovic	hecimovic	ADJ
easat-7139	253	19	[	[	X
easat-7139	253	20	12	12	NUM
easat-7139	253	21	]	]	PUNCT
easat-7139	253	22	demonstrated	demonstrate	VERB
easat-7139	253	23	,	,	PUNCT
easat-7139	253	24	can	can	AUX
easat-7139	253	25	lead	lead	VERB
easat-7139	253	26	to	to	ADP
easat-7139	253	27	a	a	DET
easat-7139	253	28	lack	lack	NOUN
easat-7139	253	29	of	of	ADP
easat-7139	253	30	trust	trust	NOUN
easat-7139	253	31	and	and	CCONJ
easat-7139	253	32	hinder	hinder	VERB
easat-7139	253	33	their	their	PRON
easat-7139	253	34	use	use	NOUN
easat-7139	253	35	,	,	PUNCT
easat-7139	253	36	especially	especially	ADV
easat-7139	253	37	in	in	ADP
easat-7139	253	38	a	a	DET
easat-7139	253	39	field	field	NOUN
easat-7139	253	40	where	where	SCONJ
easat-7139	253	41	openness	openness	NOUN
easat-7139	253	42	is	be	AUX
easat-7139	253	43	crucial	crucial	ADJ
easat-7139	253	44	.	.	PUNCT
easat-7139	254	1	the	the	DET
easat-7139	254	2	high	high	ADJ
easat-7139	254	3	investment	investment	NOUN
easat-7139	254	4	cost	cost	NOUN
easat-7139	254	5	related	relate	VERB
easat-7139	254	6	to	to	ADP
easat-7139	254	7	ai	ai	VERB
easat-7139	254	8	expenditures	expenditure	NOUN
easat-7139	254	9	and	and	CCONJ
easat-7139	254	10	the	the	DET
easat-7139	254	11	basic	basic	ADJ
easat-7139	254	12	objectives	objective	NOUN
easat-7139	254	13	of	of	ADP
easat-7139	254	14	public	public	ADJ
easat-7139	254	15	sector	sector	NOUN
easat-7139	254	16	organizations	organization	NOUN
easat-7139	254	17	oriented	orient	VERB
easat-7139	254	18	towards	towards	ADP
easat-7139	254	19	public	public	ADJ
easat-7139	254	20	service	service	NOUN
easat-7139	254	21	are	be	AUX
easat-7139	254	22	the	the	DET
easat-7139	254	23	two	two	NUM
easat-7139	254	24	main	main	ADJ
easat-7139	254	25	issues	issue	NOUN
easat-7139	254	26	that	that	PRON
easat-7139	254	27	come	come	VERB
easat-7139	254	28	to	to	ADP
easat-7139	254	29	light	light	NOUN
easat-7139	254	30	from	from	ADP
easat-7139	254	31	an	an	DET
easat-7139	254	32	organizational	organizational	ADJ
easat-7139	254	33	viewpoint	viewpoint	NOUN
easat-7139	254	34	.	.	PUNCT
easat-7139	255	1	agreed	agree	VERB
easat-7139	255	2	unanimously	unanimously	ADV
easat-7139	255	3	,	,	PUNCT
easat-7139	255	4	the	the	DET
easat-7139	255	5	high	high	ADJ
easat-7139	255	6	cost	cost	NOUN
easat-7139	255	7	is	be	AUX
easat-7139	255	8	a	a	DET
easat-7139	255	9	barrier	barrier	NOUN
easat-7139	255	10	.	.	PUNCT
easat-7139	256	1	this	this	DET
easat-7139	256	2	insight	insight	NOUN
easat-7139	256	3	is	be	AUX
easat-7139	256	4	supported	support	VERB
easat-7139	256	5	by	by	ADP
easat-7139	256	6	the	the	DET
easat-7139	256	7	study	study	NOUN
easat-7139	256	8	carried	carry	VERB
easat-7139	256	9	out	out	ADP
easat-7139	256	10	by	by	ADP
easat-7139	256	11	yang	yang	PROPN
easat-7139	256	12	,	,	PUNCT
easat-7139	256	13	et	et	PROPN
easat-7139	256	14	al	al	PROPN
easat-7139	256	15	.	.	PUNCT
easat-7139	257	1	[	[	X
easat-7139	257	2	3	3	X
easat-7139	257	3	]	]	PUNCT
easat-7139	257	4	which	which	PRON
easat-7139	257	5	emphasizes	emphasize	VERB
easat-7139	257	6	the	the	DET
easat-7139	257	7	critical	critical	ADJ
easat-7139	257	8	role	role	NOUN
easat-7139	257	9	that	that	PRON
easat-7139	257	10	financial	financial	ADJ
easat-7139	257	11	resources	resource	NOUN
easat-7139	257	12	play	play	VERB
easat-7139	257	13	in	in	ADP
easat-7139	257	14	technology	technology	NOUN
easat-7139	257	15	adoption	adoption	NOUN
easat-7139	257	16	.	.	PUNCT
easat-7139	258	1	in	in	ADP
easat-7139	258	2	addition	addition	NOUN
easat-7139	258	3	,	,	PUNCT
easat-7139	258	4	the	the	DET
easat-7139	258	5	related	related	ADJ
easat-7139	258	6	body	body	NOUN
easat-7139	258	7	of	of	ADP
easat-7139	258	8	literature	literature	NOUN
easat-7139	258	9	stresses	stress	VERB
easat-7139	258	10	the	the	DET
easat-7139	258	11	importance	importance	NOUN
easat-7139	258	12	of	of	ADP
easat-7139	258	13	management	management	NOUN
easat-7139	258	14	support	support	NOUN
easat-7139	258	15	as	as	ADP
easat-7139	258	16	a	a	DET
easat-7139	258	17	strategic	strategic	ADJ
easat-7139	258	18	driver	driver	NOUN
easat-7139	258	19	of	of	ADP
easat-7139	258	20	business	business	NOUN
easat-7139	258	21	success	success	NOUN
easat-7139	259	1	[	[	X
easat-7139	259	2	6	6	NUM
easat-7139	259	3	]	]	PUNCT
easat-7139	259	4	.	.	PUNCT
easat-7139	260	1	nevertheless	nevertheless	ADV
easat-7139	260	2	,	,	PUNCT
easat-7139	260	3	this	this	DET
easat-7139	260	4	support	support	NOUN
easat-7139	260	5	often	often	ADV
easat-7139	260	6	appears	appear	VERB
easat-7139	260	7	to	to	PART
easat-7139	260	8	be	be	AUX
easat-7139	260	9	insufficient	insufficient	ADJ
easat-7139	260	10	or	or	CCONJ
easat-7139	260	11	dependent	dependent	ADJ
easat-7139	260	12	on	on	ADP
easat-7139	260	13	the	the	DET
easat-7139	260	14	achievement	achievement	NOUN
easat-7139	260	15	of	of	ADP
easat-7139	260	16	measurable	measurable	ADJ
easat-7139	260	17	results	result	NOUN
easat-7139	260	18	.	.	PUNCT
easat-7139	261	1	furthermore	furthermore	ADV
easat-7139	261	2	,	,	PUNCT
easat-7139	261	3	due	due	ADP
easat-7139	261	4	to	to	ADP
easat-7139	261	5	the	the	DET
easat-7139	261	6	internal	internal	ADJ
easat-7139	261	7	audit	audit	NOUN
easat-7139	261	8	’s	’s	PART
easat-7139	261	9	strong	strong	ADJ
easat-7139	261	10	reliance	reliance	NOUN
easat-7139	261	11	on	on	ADP
easat-7139	261	12	professional	professional	ADJ
easat-7139	261	13	judgment	judgment	NOUN
easat-7139	261	14	and	and	CCONJ
easat-7139	261	15	preponderance	preponderance	NOUN
easat-7139	261	16	of	of	ADP
easat-7139	261	17	qualitative	qualitative	ADJ
easat-7139	261	18	data	datum	NOUN
easat-7139	261	19	,	,	PUNCT
easat-7139	261	20	it	it	PRON
easat-7139	261	21	is	be	AUX
easat-7139	261	22	commonly	commonly	ADV
easat-7139	261	23	noted	note	VERB
easat-7139	261	24	as	as	ADP
easat-7139	261	25	having	have	VERB
easat-7139	261	26	a	a	DET
easat-7139	261	27	poor	poor	ADJ
easat-7139	261	28	compatibility	compatibility	NOUN
easat-7139	261	29	with	with	ADP
easat-7139	261	30	ai	ai	PROPN
easat-7139	261	31	technologies	technology	NOUN
easat-7139	261	32	.	.	PUNCT
easat-7139	262	1	this	this	DET
easat-7139	262	2	insight	insight	NOUN
easat-7139	262	3	is	be	AUX
easat-7139	262	4	consistent	consistent	ADJ
easat-7139	262	5	with	with	ADP
easat-7139	262	6	the	the	DET
easat-7139	262	7	findings	finding	NOUN
easat-7139	262	8	of	of	ADP
easat-7139	262	9	the	the	DET
easat-7139	262	10	study	study	NOUN
easat-7139	262	11	conducted	conduct	VERB
easat-7139	262	12	by	by	ADP
easat-7139	262	13	leo	leo	PROPN
easat-7139	262	14	,	,	PUNCT
easat-7139	262	15	et	et	PROPN
easat-7139	262	16	al	al	PROPN
easat-7139	262	17	.	.	PUNCT
easat-7139	263	1	[	[	X
easat-7139	263	2	14	14	NUM
easat-7139	263	3	]	]	PUNCT
easat-7139	263	4	which	which	PRON
easat-7139	263	5	found	find	VERB
easat-7139	263	6	that	that	SCONJ
easat-7139	263	7	the	the	DET
easat-7139	263	8	intention	intention	NOUN
easat-7139	263	9	to	to	PART
easat-7139	263	10	use	use	VERB
easat-7139	263	11	technology	technology	NOUN
easat-7139	263	12	is	be	AUX
easat-7139	263	13	mostly	mostly	ADV
easat-7139	263	14	determined	determine	VERB
easat-7139	263	15	by	by	ADP
easat-7139	263	16	how	how	SCONJ
easat-7139	263	17	relevant	relevant	ADJ
easat-7139	263	18	the	the	DET
easat-7139	263	19	technology	technology	NOUN
easat-7139	263	20	is	be	AUX
easat-7139	263	21	considered	consider	VERB
easat-7139	263	22	to	to	ADP
easat-7139	263	23	the	the	DET
easat-7139	263	24	activities	activity	NOUN
easat-7139	263	25	in	in	ADP
easat-7139	263	26	question	question	NOUN
easat-7139	263	27	.	.	PUNCT
easat-7139	264	1	from	from	ADP
easat-7139	264	2	the	the	DET
easat-7139	264	3	environmental	environmental	ADJ
easat-7139	264	4	level	level	NOUN
easat-7139	264	5	,	,	PUNCT
easat-7139	264	6	according	accord	VERB
easat-7139	264	7	to	to	ADP
easat-7139	264	8	the	the	DET
easat-7139	264	9	study	study	NOUN
easat-7139	264	10	's	's	PART
easat-7139	264	11	findings	finding	NOUN
easat-7139	264	12	,	,	PUNCT
easat-7139	264	13	one	one	NUM
easat-7139	264	14	of	of	ADP
easat-7139	264	15	the	the	DET
easat-7139	264	16	main	main	ADJ
easat-7139	264	17	barriers	barrier	NOUN
easat-7139	264	18	to	to	ADP
easat-7139	264	19	the	the	DET
easat-7139	264	20	adoption	adoption	NOUN
easat-7139	264	21	of	of	ADP
easat-7139	264	22	ai	ai	VERB
easat-7139	264	23	in	in	ADP
easat-7139	264	24	the	the	DET
easat-7139	264	25	public	public	ADJ
easat-7139	264	26	sector	sector	NOUN
easat-7139	264	27	is	be	AUX
easat-7139	264	28	the	the	DET
easat-7139	264	29	lack	lack	NOUN
easat-7139	264	30	appropriate	appropriate	ADJ
easat-7139	264	31	regulations	regulation	NOUN
easat-7139	264	32	and	and	CCONJ
easat-7139	264	33	laws	law	NOUN
easat-7139	264	34	.	.	PUNCT
easat-7139	265	1	auditors	auditor	NOUN
easat-7139	265	2	are	be	AUX
easat-7139	265	3	cautious	cautious	ADJ
easat-7139	265	4	about	about	ADP
easat-7139	265	5	new	new	ADJ
easat-7139	265	6	technologies	technology	NOUN
easat-7139	265	7	or	or	CCONJ
easat-7139	265	8	even	even	ADV
easat-7139	265	9	block	block	VERB
easat-7139	265	10	them	they	PRON
easat-7139	265	11	because	because	SCONJ
easat-7139	265	12	there	there	PRON
easat-7139	265	13	is	be	VERB
easat-7139	265	14	no	no	DET
easat-7139	265	15	defined	define	VERB
easat-7139	265	16	legal	legal	ADJ
easat-7139	265	17	framework	framework	NOUN
easat-7139	265	18	,	,	PUNCT
easat-7139	265	19	which	which	PRON
easat-7139	265	20	leads	lead	VERB
easat-7139	265	21	to	to	ADP
easat-7139	265	22	a	a	DET
easat-7139	265	23	lack	lack	NOUN
easat-7139	265	24	of	of	ADP
easat-7139	265	25	security	security	NOUN
easat-7139	265	26	.	.	PUNCT
easat-7139	266	1	this	this	DET
easat-7139	266	2	viewpoint	viewpoint	NOUN
easat-7139	266	3	is	be	AUX
easat-7139	266	4	supported	support	VERB
easat-7139	266	5	by	by	ADP
easat-7139	266	6	studies	study	NOUN
easat-7139	266	7	,	,	PUNCT
easat-7139	266	8	such	such	ADJ
easat-7139	266	9	as	as	ADP
easat-7139	266	10	torroba	torroba	NOUN
easat-7139	266	11	,	,	PUNCT
easat-7139	266	12	et	et	PROPN
easat-7139	266	13	al	al	PROPN
easat-7139	266	14	.	.	PUNCT
easat-7139	267	1	[	[	X
easat-7139	267	2	13	13	NUM
easat-7139	267	3	]	]	PUNCT
easat-7139	267	4	which	which	PRON
easat-7139	267	5	emphasize	emphasize	VERB
easat-7139	267	6	the	the	DET
easat-7139	267	7	importance	importance	NOUN
easat-7139	267	8	of	of	ADP
easat-7139	267	9	legislative	legislative	ADJ
easat-7139	267	10	supervision	supervision	NOUN
easat-7139	267	11	as	as	ADP
easat-7139	267	12	a	a	DET
easat-7139	267	13	precondition	precondition	NOUN
easat-7139	267	14	for	for	ADP
easat-7139	267	15	any	any	DET
easat-7139	267	16	adoption	adoption	NOUN
easat-7139	267	17	efforts	effort	NOUN
easat-7139	267	18	to	to	PART
easat-7139	267	19	integrate	integrate	VERB
easat-7139	267	20	technology	technology	NOUN
easat-7139	267	21	in	in	ADP
easat-7139	267	22	public	public	ADJ
easat-7139	267	23	organisations	organisation	NOUN
easat-7139	267	24	.	.	PUNCT
easat-7139	268	1	the	the	DET
easat-7139	268	2	absence	absence	NOUN
easat-7139	268	3	of	of	ADP
easat-7139	268	4	technical	technical	ADJ
easat-7139	268	5	support	support	NOUN
easat-7139	268	6	,	,	PUNCT
easat-7139	268	7	namely	namely	ADV
easat-7139	268	8	the	the	DET
easat-7139	268	9	absence	absence	NOUN
easat-7139	268	10	of	of	ADP
easat-7139	268	11	human	human	ADJ
easat-7139	268	12	resources	resource	NOUN
easat-7139	268	13	with	with	ADP
easat-7139	268	14	perquisite	perquisite	ADJ
easat-7139	268	15	artificial	artificial	ADJ
easat-7139	268	16	intelligence	intelligence	NOUN
easat-7139	268	17	training	training	NOUN
easat-7139	268	18	,	,	PUNCT
easat-7139	268	19	capable	capable	ADJ
easat-7139	268	20	of	of	ADP
easat-7139	268	21	assisting	assist	VERB
easat-7139	268	22	with	with	ADP
easat-7139	268	23	the	the	DET
easat-7139	268	24	path	path	NOUN
easat-7139	268	25	of	of	ADP
easat-7139	268	26	transformation	transformation	NOUN
easat-7139	268	27	,	,	PUNCT
easat-7139	268	28	is	be	AUX
easat-7139	268	29	another	another	DET
easat-7139	268	30	difficulty	difficulty	NOUN
easat-7139	268	31	.	.	PUNCT
easat-7139	269	1	this	this	DET
easat-7139	269	2	viewpoint	viewpoint	NOUN
easat-7139	269	3	is	be	AUX
easat-7139	269	4	consistent	consistent	ADJ
easat-7139	269	5	with	with	ADP
easat-7139	269	6	the	the	DET
easat-7139	269	7	findings	finding	NOUN
easat-7139	269	8	of	of	ADP
easat-7139	269	9	junior	junior	NOUN
easat-7139	269	10	,	,	PUNCT
easat-7139	269	11	et	et	PROPN
easat-7139	269	12	al	al	PROPN
easat-7139	269	13	.	.	PUNCT
easat-7139	270	1	[	[	X
easat-7139	270	2	9	9	NUM
easat-7139	270	3	]	]	PUNCT
easat-7139	270	4	who	who	PRON
easat-7139	270	5	contend	contend	VERB
easat-7139	270	6	that	that	SCONJ
easat-7139	270	7	adoption	adoption	NOUN
easat-7139	270	8	capacities	capacity	NOUN
easat-7139	270	9	are	be	AUX
easat-7139	270	10	directly	directly	ADV
easat-7139	270	11	impacted	impact	VERB
easat-7139	270	12	by	by	ADP
easat-7139	270	13	the	the	DET
easat-7139	270	14	availability	availability	NOUN
easat-7139	270	15	of	of	ADP
easat-7139	270	16	technology	technology	NOUN
easat-7139	270	17	partners	partner	NOUN
easat-7139	270	18	and	and	CCONJ
easat-7139	270	19	suppliers	supplier	NOUN
easat-7139	270	20	.	.	PUNCT
easat-7139	271	1	contrasting	contrast	VERB
easat-7139	271	2	the	the	DET
easat-7139	271	3	empirical	empirical	ADJ
easat-7139	271	4	findings	finding	NOUN
easat-7139	271	5	with	with	ADP
easat-7139	271	6	the	the	DET
easat-7139	271	7	toe	toe	NOUN
easat-7139	271	8	framework	framework	NOUN
easat-7139	271	9	and	and	CCONJ
easat-7139	271	10	the	the	DET
easat-7139	271	11	literature	literature	NOUN
easat-7139	271	12	brings	bring	VERB
easat-7139	271	13	to	to	PART
easat-7139	271	14	light	light	VERB
easat-7139	271	15	both	both	CCONJ
easat-7139	271	16	timeless	timeless	NOUN
easat-7139	271	17	and	and	CCONJ
easat-7139	271	18	context	context	NOUN
easat-7139	271	19	-	-	PUNCT
easat-7139	271	20	specific	specific	ADJ
easat-7139	271	21	obstacles	obstacle	NOUN
easat-7139	271	22	to	to	PART
easat-7139	271	23	ai	ai	VERB
easat-7139	271	24	adoption	adoption	NOUN
easat-7139	271	25	in	in	ADP
easat-7139	271	26	internal	internal	ADJ
easat-7139	271	27	auditing	auditing	NOUN
easat-7139	271	28	.	.	PUNCT
easat-7139	272	1	while	while	SCONJ
easat-7139	272	2	certain	certain	ADJ
easat-7139	272	3	of	of	ADP
easat-7139	272	4	the	the	DET
easat-7139	272	5	challenges	challenge	NOUN
easat-7139	272	6	,	,	PUNCT
easat-7139	272	7	e.g.	e.g.	ADV
easat-7139	272	8	,	,	PUNCT
easat-7139	272	9	technological	technological	ADJ
easat-7139	272	10	sophistication	sophistication	NOUN
easat-7139	272	11	or	or	CCONJ
easat-7139	272	12	skills	skill	NOUN
easat-7139	272	13	shortage	shortage	NOUN
easat-7139	272	14	,	,	PUNCT
easat-7139	272	15	are	be	AUX
easat-7139	272	16	generic	generic	ADJ
easat-7139	272	17	across	across	ADP
easat-7139	272	18	most	most	ADJ
easat-7139	272	19	settings	setting	NOUN
easat-7139	272	20	,	,	PUNCT
easat-7139	272	21	others	other	NOUN
easat-7139	272	22	appear	appear	VERB
easat-7139	272	23	particular	particular	ADJ
easat-7139	272	24	to	to	ADP
easat-7139	272	25	the	the	DET
easat-7139	272	26	moroccan	moroccan	ADJ
easat-7139	272	27	public	public	ADJ
easat-7139	272	28	sector	sector	NOUN
easat-7139	272	29	,	,	PUNCT
easat-7139	272	30	e.g.	e.g.	ADV
easat-7139	272	31	,	,	PUNCT
easat-7139	272	32	the	the	DET
easat-7139	272	33	legal	legal	ADJ
easat-7139	272	34	void	void	NOUN
easat-7139	272	35	or	or	CCONJ
easat-7139	272	36	the	the	DET
easat-7139	272	37	purported	purport	VERB
easat-7139	272	38	incongruence	incongruence	NOUN
easat-7139	272	39	between	between	ADP
easat-7139	272	40	social	social	ADJ
easat-7139	272	41	missions	mission	NOUN
easat-7139	272	42	and	and	CCONJ
easat-7139	272	43	technological	technological	ADJ
easat-7139	272	44	instruments	instrument	NOUN
easat-7139	272	45	.	.	PUNCT
easat-7139	273	1	therefore	therefore	ADV
easat-7139	273	2	,	,	PUNCT
easat-7139	273	3	by	by	ADP
easat-7139	273	4	offering	offer	VERB
easat-7139	273	5	a	a	DET
easat-7139	273	6	contextualized	contextualized	ADJ
easat-7139	273	7	understanding	understanding	NOUN
easat-7139	273	8	of	of	ADP
easat-7139	273	9	the	the	DET
easat-7139	273	10	barriers	barrier	NOUN
easat-7139	273	11	to	to	ADP
easat-7139	273	12	technological	technological	ADJ
easat-7139	273	13	innovation	innovation	NOUN
easat-7139	273	14	and	and	CCONJ
easat-7139	273	15	demonstrating	demonstrate	VERB
easat-7139	273	16	the	the	DET
easat-7139	273	17	applicability	applicability	NOUN
easat-7139	273	18	of	of	ADP
easat-7139	273	19	the	the	DET
easat-7139	273	20	toe	toe	NOUN
easat-7139	273	21	framework	framework	NOUN
easat-7139	273	22	for	for	ADP
easat-7139	273	23	analysing	analyse	VERB
easat-7139	273	24	adoption	adoption	NOUN
easat-7139	273	25	dynamics	dynamic	NOUN
easat-7139	273	26	in	in	ADP
easat-7139	273	27	intricate	intricate	ADJ
easat-7139	273	28	institutional	institutional	ADJ
easat-7139	273	29	systems	system	NOUN
easat-7139	273	30	,	,	PUNCT
easat-7139	273	31	this	this	DET
easat-7139	273	32	study	study	NOUN
easat-7139	273	33	adds	add	VERB
easat-7139	273	34	to	to	ADP
easat-7139	273	35	the	the	DET
easat-7139	273	36	body	body	NOUN
easat-7139	273	37	of	of	ADP
easat-7139	273	38	existing	exist	VERB
easat-7139	273	39	research	research	NOUN
easat-7139	273	40	.	.	PUNCT
easat-7139	274	1	it	it	PRON
easat-7139	274	2	also	also	ADV
easat-7139	274	3	underlines	underline	VERB
easat-7139	274	4	the	the	DET
easat-7139	274	5	importance	importance	NOUN
easat-7139	274	6	of	of	ADP
easat-7139	274	7	a	a	DET
easat-7139	274	8	systemic	systemic	ADJ
easat-7139	274	9	and	and	CCONJ
easat-7139	274	10	multi	multi	ADJ
easat-7139	274	11	-	-	ADJ
easat-7139	274	12	level	level	ADJ
easat-7139	274	13	approach	approach	NOUN
easat-7139	274	14	to	to	ADP
easat-7139	274	15	understanding	understand	VERB
easat-7139	274	16	the	the	DET
easat-7139	274	17	reluctance	reluctance	NOUN
easat-7139	274	18	to	to	PART
easat-7139	274	19	use	use	VERB
easat-7139	274	20	ai	ai	VERB
easat-7139	274	21	in	in	ADP
easat-7139	274	22	functions	function	NOUN
easat-7139	274	23	as	as	ADV
easat-7139	274	24	sensitive	sensitive	ADJ
easat-7139	274	25	as	as	ADP
easat-7139	274	26	internal	internal	ADJ
easat-7139	274	27	audit	audit	NOUN
easat-7139	274	28	.	.	PUNCT
easat-7139	275	1	7	7	X
easat-7139	275	2	.	.	X
easat-7139	275	3	conclusion	conclusion	NOUN
easat-7139	275	4	,	,	PUNCT
easat-7139	275	5	limitations	limitation	NOUN
easat-7139	275	6	and	and	CCONJ
easat-7139	275	7	research	research	NOUN
easat-7139	275	8	perspectives	perspective	NOUN
easat-7139	275	9	the	the	DET
easat-7139	275	10	rise	rise	NOUN
easat-7139	275	11	of	of	ADP
easat-7139	275	12	artificial	artificial	ADJ
easat-7139	275	13	intelligence	intelligence	NOUN
easat-7139	275	14	in	in	ADP
easat-7139	275	15	the	the	DET
easat-7139	275	16	field	field	NOUN
easat-7139	275	17	of	of	ADP
easat-7139	275	18	internal	internal	ADJ
easat-7139	275	19	audit	audit	NOUN
easat-7139	275	20	represents	represent	VERB
easat-7139	275	21	a	a	DET
easat-7139	275	22	major	major	ADJ
easat-7139	275	23	opportunity	opportunity	NOUN
easat-7139	275	24	to	to	PART
easat-7139	275	25	strengthen	strengthen	VERB
easat-7139	275	26	the	the	DET
easat-7139	275	27	performance	performance	NOUN
easat-7139	275	28	,	,	PUNCT
easat-7139	275	29	effectiveness	effectiveness	NOUN
easat-7139	275	30	and	and	CCONJ
easat-7139	275	31	efficiency	efficiency	NOUN
easat-7139	275	32	of	of	ADP
easat-7139	275	33	audit	audit	NOUN
easat-7139	275	34	processes	process	NOUN
easat-7139	275	35	.	.	PUNCT
easat-7139	276	1	however	however	ADV
easat-7139	276	2	,	,	PUNCT
easat-7139	276	3	as	as	SCONJ
easat-7139	276	4	this	this	DET
easat-7139	276	5	exploratory	exploratory	ADJ
easat-7139	276	6	1301	1301	NUM
easat-7139	276	7	edelweiss	edelweiss	PROPN
easat-7139	276	8	applied	apply	VERB
easat-7139	276	9	science	science	NOUN
easat-7139	276	10	and	and	CCONJ
easat-7139	276	11	technology	technology	NOUN
easat-7139	276	12	issn	issn	PROPN
easat-7139	276	13	:	:	PUNCT
easat-7139	276	14	2576	2576	NUM
easat-7139	276	15	-	-	SYM
easat-7139	276	16	8484	8484	NUM
easat-7139	276	17	vol	vol	NOUN
easat-7139	276	18	.	.	PROPN
easat-7139	276	19	9	9	NUM
easat-7139	276	20	,	,	PUNCT
easat-7139	276	21	no	no	INTJ
easat-7139	276	22	.	.	NOUN
easat-7139	276	23	5	5	NUM
easat-7139	276	24	:	:	SYM
easat-7139	276	25	1291	1291	NUM
easat-7139	276	26	-	-	SYM
easat-7139	276	27	1302	1302	NUM
easat-7139	276	28	,	,	PUNCT
easat-7139	276	29	2025	2025	NUM
easat-7139	276	30	doi	doi	NOUN
easat-7139	276	31	:	:	PUNCT
easat-7139	276	32	10.55214/25768484.v9i5.7139	10.55214/25768484.v9i5.7139	NUM
easat-7139	276	33	©	©	PROPN
easat-7139	276	34	2025	2025	NUM
easat-7139	276	35	by	by	ADP
easat-7139	276	36	the	the	DET
easat-7139	276	37	authors	author	NOUN
easat-7139	276	38	;	;	PUNCT
easat-7139	276	39	licensee	licensee	PROPN
easat-7139	276	40	learning	learning	PROPN
easat-7139	276	41	gate	gate	PROPN
easat-7139	276	42	study	study	PROPN
easat-7139	276	43	conducted	conduct	VERB
easat-7139	276	44	among	among	ADP
easat-7139	276	45	internal	internal	ADJ
easat-7139	276	46	auditors	auditor	NOUN
easat-7139	276	47	in	in	ADP
easat-7139	276	48	the	the	DET
easat-7139	276	49	moroccan	moroccan	ADJ
easat-7139	276	50	public	public	ADJ
easat-7139	276	51	sector	sector	NOUN
easat-7139	276	52	reveals	reveal	VERB
easat-7139	276	53	,	,	PUNCT
easat-7139	276	54	the	the	DET
easat-7139	276	55	integration	integration	NOUN
easat-7139	276	56	of	of	ADP
easat-7139	276	57	ai	ai	ADJ
easat-7139	276	58	faces	face	NOUN
easat-7139	276	59	a	a	DET
easat-7139	276	60	set	set	NOUN
easat-7139	276	61	of	of	ADP
easat-7139	276	62	multidimensional	multidimensional	ADJ
easat-7139	276	63	obstacles	obstacle	NOUN
easat-7139	276	64	that	that	PRON
easat-7139	276	65	limit	limit	VERB
easat-7139	276	66	its	its	PRON
easat-7139	276	67	effective	effective	ADJ
easat-7139	276	68	implementation	implementation	NOUN
easat-7139	276	69	.	.	PUNCT
easat-7139	277	1	by	by	ADP
easat-7139	277	2	using	use	VERB
easat-7139	277	3	the	the	DET
easat-7139	277	4	technology	technology	NOUN
easat-7139	277	5	-	-	PUNCT
easat-7139	277	6	organization	organization	NOUN
easat-7139	277	7	-	-	PUNCT
easat-7139	277	8	environment	environment	NOUN
easat-7139	277	9	framework	framework	NOUN
easat-7139	277	10	,	,	PUNCT
easat-7139	277	11	this	this	DET
easat-7139	277	12	research	research	NOUN
easat-7139	277	13	has	have	AUX
easat-7139	277	14	made	make	VERB
easat-7139	277	15	it	it	PRON
easat-7139	277	16	possible	possible	ADJ
easat-7139	277	17	to	to	PART
easat-7139	277	18	structure	structure	VERB
easat-7139	277	19	the	the	DET
easat-7139	277	20	analysis	analysis	NOUN
easat-7139	277	21	of	of	ADP
easat-7139	277	22	barriers	barrier	NOUN
easat-7139	277	23	along	along	ADP
easat-7139	277	24	three	three	NUM
easat-7139	277	25	axes	axis	NOUN
easat-7139	277	26	.	.	PUNCT
easat-7139	278	1	from	from	ADP
easat-7139	278	2	a	a	DET
easat-7139	278	3	technological	technological	ADJ
easat-7139	278	4	perspective	perspective	NOUN
easat-7139	278	5	,	,	PUNCT
easat-7139	278	6	the	the	DET
easat-7139	278	7	main	main	ADJ
easat-7139	278	8	obstacles	obstacle	NOUN
easat-7139	278	9	relate	relate	VERB
easat-7139	278	10	to	to	ADP
easat-7139	278	11	the	the	DET
easat-7139	278	12	complexity	complexity	NOUN
easat-7139	278	13	of	of	ADP
easat-7139	278	14	ai	ai	PROPN
easat-7139	278	15	tools	tool	NOUN
easat-7139	278	16	,	,	PUNCT
easat-7139	278	17	the	the	DET
easat-7139	278	18	inadequacy	inadequacy	NOUN
easat-7139	278	19	of	of	ADP
easat-7139	278	20	existing	exist	VERB
easat-7139	278	21	infrastructures	infrastructure	NOUN
easat-7139	278	22	,	,	PUNCT
easat-7139	278	23	and	and	CCONJ
easat-7139	278	24	the	the	DET
easat-7139	278	25	lack	lack	NOUN
easat-7139	278	26	of	of	ADP
easat-7139	278	27	technical	technical	ADJ
easat-7139	278	28	skills	skill	NOUN
easat-7139	278	29	.	.	PUNCT
easat-7139	279	1	these	these	DET
easat-7139	279	2	findings	finding	NOUN
easat-7139	279	3	,	,	PUNCT
easat-7139	279	4	consistent	consistent	ADJ
easat-7139	279	5	with	with	ADP
easat-7139	279	6	the	the	DET
easat-7139	279	7	literature	literature	NOUN
easat-7139	279	8	,	,	PUNCT
easat-7139	279	9	highlight	highlight	VERB
easat-7139	279	10	the	the	DET
easat-7139	279	11	specificities	specificity	NOUN
easat-7139	279	12	related	relate	VERB
easat-7139	279	13	to	to	ADP
easat-7139	279	14	the	the	DET
easat-7139	279	15	level	level	NOUN
easat-7139	279	16	of	of	ADP
easat-7139	279	17	digital	digital	ADJ
easat-7139	279	18	maturity	maturity	NOUN
easat-7139	279	19	of	of	ADP
easat-7139	279	20	the	the	DET
easat-7139	279	21	moroccan	moroccan	ADJ
easat-7139	279	22	public	public	ADJ
easat-7139	279	23	sector	sector	NOUN
easat-7139	279	24	.	.	PUNCT
easat-7139	280	1	at	at	ADP
easat-7139	280	2	the	the	DET
easat-7139	280	3	organizational	organizational	ADJ
easat-7139	280	4	level	level	NOUN
easat-7139	280	5	,	,	PUNCT
easat-7139	280	6	the	the	DET
easat-7139	280	7	high	high	ADJ
easat-7139	280	8	cost	cost	NOUN
easat-7139	280	9	of	of	ADP
easat-7139	280	10	necessary	necessary	ADJ
easat-7139	280	11	investments	investment	NOUN
easat-7139	280	12	,	,	PUNCT
easat-7139	280	13	combined	combine	VERB
easat-7139	280	14	with	with	ADP
easat-7139	280	15	the	the	DET
easat-7139	280	16	non	non	ADJ
easat-7139	280	17	-	-	NOUN
easat-7139	280	18	profit	profit	ADJ
easat-7139	280	19	and	and	CCONJ
easat-7139	280	20	social	social	ADJ
easat-7139	280	21	nature	nature	NOUN
easat-7139	280	22	of	of	ADP
easat-7139	280	23	public	public	ADJ
easat-7139	280	24	missions	mission	NOUN
easat-7139	280	25	,	,	PUNCT
easat-7139	280	26	limits	limit	VERB
easat-7139	280	27	the	the	DET
easat-7139	280	28	perceived	perceive	VERB
easat-7139	280	29	relevance	relevance	NOUN
easat-7139	280	30	of	of	ADP
easat-7139	280	31	ai	ai	NOUN
easat-7139	280	32	.	.	PUNCT
easat-7139	281	1	this	this	DET
easat-7139	281	2	observation	observation	NOUN
easat-7139	281	3	highlights	highlight	VERB
easat-7139	281	4	the	the	DET
easat-7139	281	5	importance	importance	NOUN
easat-7139	281	6	of	of	ADP
easat-7139	281	7	an	an	DET
easat-7139	281	8	adoption	adoption	NOUN
easat-7139	281	9	approach	approach	NOUN
easat-7139	281	10	aligned	align	VERB
easat-7139	281	11	with	with	ADP
easat-7139	281	12	the	the	DET
easat-7139	281	13	internal	internal	ADJ
easat-7139	281	14	realities	reality	NOUN
easat-7139	281	15	of	of	ADP
easat-7139	281	16	the	the	DET
easat-7139	281	17	audited	audit	VERB
easat-7139	281	18	structures	structure	NOUN
easat-7139	281	19	.	.	PUNCT
easat-7139	282	1	the	the	DET
easat-7139	282	2	environmental	environmental	ADJ
easat-7139	282	3	context	context	NOUN
easat-7139	282	4	,	,	PUNCT
easat-7139	282	5	meanwhile	meanwhile	ADV
easat-7139	282	6	,	,	PUNCT
easat-7139	282	7	acts	act	VERB
easat-7139	282	8	as	as	ADP
easat-7139	282	9	a	a	DET
easat-7139	282	10	significant	significant	ADJ
easat-7139	282	11	obstacle	obstacle	NOUN
easat-7139	282	12	.	.	PUNCT
easat-7139	283	1	the	the	DET
easat-7139	283	2	absence	absence	NOUN
easat-7139	283	3	of	of	ADP
easat-7139	283	4	a	a	DET
easat-7139	283	5	legal	legal	ADJ
easat-7139	283	6	framework	framework	NOUN
easat-7139	283	7	governing	govern	VERB
easat-7139	283	8	the	the	DET
easat-7139	283	9	use	use	NOUN
easat-7139	283	10	of	of	ADP
easat-7139	283	11	ai	ai	NOUN
easat-7139	283	12	and	and	CCONJ
easat-7139	283	13	the	the	DET
easat-7139	283	14	lack	lack	NOUN
easat-7139	283	15	of	of	ADP
easat-7139	283	16	technical	technical	ADJ
easat-7139	283	17	support	support	NOUN
easat-7139	283	18	contribute	contribute	VERB
easat-7139	283	19	to	to	ADP
easat-7139	283	20	a	a	DET
easat-7139	283	21	form	form	NOUN
easat-7139	283	22	of	of	ADP
easat-7139	283	23	institutional	institutional	ADJ
easat-7139	283	24	inaction	inaction	NOUN
easat-7139	283	25	.	.	PUNCT
easat-7139	284	1	this	this	DET
easat-7139	284	2	situation	situation	NOUN
easat-7139	284	3	calls	call	VERB
easat-7139	284	4	for	for	ADP
easat-7139	284	5	strong	strong	ADJ
easat-7139	284	6	public	public	ADJ
easat-7139	284	7	support	support	NOUN
easat-7139	284	8	,	,	PUNCT
easat-7139	284	9	built	build	VERB
easat-7139	284	10	around	around	ADP
easat-7139	284	11	clear	clear	ADJ
easat-7139	284	12	policies	policy	NOUN
easat-7139	284	13	,	,	PUNCT
easat-7139	284	14	adapted	adapt	VERB
easat-7139	284	15	regulations	regulation	NOUN
easat-7139	284	16	,	,	PUNCT
easat-7139	284	17	and	and	CCONJ
easat-7139	284	18	technological	technological	ADJ
easat-7139	284	19	partnerships	partnership	NOUN
easat-7139	284	20	.	.	PUNCT
easat-7139	285	1	our	our	PRON
easat-7139	285	2	study	study	NOUN
easat-7139	285	3	thus	thus	ADV
easat-7139	285	4	offers	offer	VERB
easat-7139	285	5	a	a	DET
easat-7139	285	6	twofold	twofold	NOUN
easat-7139	285	7	contribution	contribution	NOUN
easat-7139	285	8	.	.	PUNCT
easat-7139	286	1	from	from	ADP
easat-7139	286	2	a	a	DET
easat-7139	286	3	theoretical	theoretical	ADJ
easat-7139	286	4	perspective	perspective	NOUN
easat-7139	286	5	,	,	PUNCT
easat-7139	286	6	it	it	PRON
easat-7139	286	7	enriches	enrich	VERB
easat-7139	286	8	the	the	DET
easat-7139	286	9	literature	literature	NOUN
easat-7139	286	10	by	by	ADP
easat-7139	286	11	proposing	propose	VERB
easat-7139	286	12	an	an	DET
easat-7139	286	13	empirical	empirical	ADJ
easat-7139	286	14	and	and	CCONJ
easat-7139	286	15	contextualized	contextualized	ADJ
easat-7139	286	16	reading	reading	NOUN
easat-7139	286	17	of	of	ADP
easat-7139	286	18	the	the	DET
easat-7139	286	19	barriers	barrier	NOUN
easat-7139	286	20	to	to	PART
easat-7139	286	21	ai	ai	VERB
easat-7139	286	22	adoption	adoption	NOUN
easat-7139	286	23	in	in	ADP
easat-7139	286	24	a	a	DET
easat-7139	286	25	littlestudied	littlestudie	VERB
easat-7139	286	26	field	field	NOUN
easat-7139	286	27	:	:	PUNCT
easat-7139	286	28	internal	internal	ADJ
easat-7139	286	29	audit	audit	NOUN
easat-7139	286	30	in	in	ADP
easat-7139	286	31	the	the	DET
easat-7139	286	32	public	public	ADJ
easat-7139	286	33	sector	sector	NOUN
easat-7139	286	34	in	in	ADP
easat-7139	286	35	an	an	DET
easat-7139	286	36	emerging	emerge	VERB
easat-7139	286	37	context	context	NOUN
easat-7139	286	38	.	.	PUNCT
easat-7139	287	1	it	it	PRON
easat-7139	287	2	also	also	ADV
easat-7139	287	3	confirms	confirm	VERB
easat-7139	287	4	the	the	DET
easat-7139	287	5	relevance	relevance	NOUN
easat-7139	287	6	of	of	ADP
easat-7139	287	7	the	the	DET
easat-7139	287	8	toe	toe	NOUN
easat-7139	287	9	framework	framework	NOUN
easat-7139	287	10	for	for	ADP
easat-7139	287	11	analysing	analyse	VERB
easat-7139	287	12	technological	technological	ADJ
easat-7139	287	13	adoption	adoption	NOUN
easat-7139	287	14	dynamics	dynamic	NOUN
easat-7139	287	15	.	.	PUNCT
easat-7139	288	1	from	from	ADP
easat-7139	288	2	a	a	DET
easat-7139	288	3	practical	practical	ADJ
easat-7139	288	4	perspective	perspective	NOUN
easat-7139	288	5	,	,	PUNCT
easat-7139	288	6	the	the	DET
easat-7139	288	7	results	result	NOUN
easat-7139	288	8	highlight	highlight	VERB
easat-7139	288	9	the	the	DET
easat-7139	288	10	need	need	NOUN
easat-7139	288	11	for	for	ADP
easat-7139	288	12	concrete	concrete	ADJ
easat-7139	288	13	actions	action	NOUN
easat-7139	288	14	in	in	ADP
easat-7139	288	15	terms	term	NOUN
easat-7139	288	16	of	of	ADP
easat-7139	288	17	training	training	NOUN
easat-7139	288	18	,	,	PUNCT
easat-7139	288	19	technological	technological	ADJ
easat-7139	288	20	investment	investment	NOUN
easat-7139	288	21	,	,	PUNCT
easat-7139	288	22	regulatory	regulatory	ADJ
easat-7139	288	23	framework	framework	NOUN
easat-7139	288	24	,	,	PUNCT
easat-7139	288	25	and	and	CCONJ
easat-7139	288	26	mobilization	mobilization	NOUN
easat-7139	288	27	of	of	ADP
easat-7139	288	28	expertise	expertise	NOUN
easat-7139	288	29	.	.	PUNCT
easat-7139	289	1	like	like	ADP
easat-7139	289	2	any	any	DET
easat-7139	289	3	exploratory	exploratory	ADJ
easat-7139	289	4	work	work	NOUN
easat-7139	289	5	,	,	PUNCT
easat-7139	289	6	this	this	DET
easat-7139	289	7	study	study	NOUN
easat-7139	289	8	has	have	VERB
easat-7139	289	9	certain	certain	ADJ
easat-7139	289	10	limitations	limitation	NOUN
easat-7139	289	11	.	.	PUNCT
easat-7139	290	1	the	the	DET
easat-7139	290	2	limited	limited	ADJ
easat-7139	290	3	size	size	NOUN
easat-7139	290	4	of	of	ADP
easat-7139	290	5	the	the	DET
easat-7139	290	6	target	target	NOUN
easat-7139	290	7	studied	study	VERB
easat-7139	290	8	,	,	PUNCT
easat-7139	290	9	although	although	SCONJ
easat-7139	290	10	based	base	VERB
easat-7139	290	11	on	on	ADP
easat-7139	290	12	theoretical	theoretical	ADJ
easat-7139	290	13	saturation	saturation	NOUN
easat-7139	290	14	,	,	PUNCT
easat-7139	290	15	reduces	reduce	VERB
easat-7139	290	16	the	the	DET
easat-7139	290	17	representativeness	representativeness	NOUN
easat-7139	290	18	of	of	ADP
easat-7139	290	19	the	the	DET
easat-7139	290	20	results	result	NOUN
easat-7139	290	21	.	.	PUNCT
easat-7139	291	1	furthermore	furthermore	ADV
easat-7139	291	2	,	,	PUNCT
easat-7139	291	3	the	the	DET
easat-7139	291	4	exclusive	exclusive	ADJ
easat-7139	291	5	use	use	NOUN
easat-7139	291	6	of	of	ADP
easat-7139	291	7	a	a	DET
easat-7139	291	8	qualitative	qualitative	ADJ
easat-7139	291	9	approach	approach	NOUN
easat-7139	291	10	,	,	PUNCT
easat-7139	291	11	although	although	SCONJ
easat-7139	291	12	appropriate	appropriate	ADJ
easat-7139	291	13	for	for	ADP
easat-7139	291	14	exploring	explore	VERB
easat-7139	291	15	perceptions	perception	NOUN
easat-7139	291	16	,	,	PUNCT
easat-7139	291	17	does	do	AUX
easat-7139	291	18	not	not	PART
easat-7139	291	19	allow	allow	VERB
easat-7139	291	20	for	for	ADP
easat-7139	291	21	generalization	generalization	NOUN
easat-7139	291	22	to	to	ADP
easat-7139	291	23	the	the	DET
easat-7139	291	24	entire	entire	ADJ
easat-7139	291	25	sector	sector	NOUN
easat-7139	291	26	.	.	PUNCT
easat-7139	292	1	despite	despite	SCONJ
easat-7139	292	2	this	this	PRON
easat-7139	292	3	,	,	PUNCT
easat-7139	292	4	this	this	DET
easat-7139	292	5	research	research	NOUN
easat-7139	292	6	opens	open	VERB
easat-7139	292	7	several	several	ADJ
easat-7139	292	8	perspectives	perspective	NOUN
easat-7139	292	9	.	.	PUNCT
easat-7139	293	1	a	a	DET
easat-7139	293	2	larger	large	ADJ
easat-7139	293	3	-	-	PUNCT
easat-7139	293	4	scale	scale	NOUN
easat-7139	293	5	quantitative	quantitative	ADJ
easat-7139	293	6	study	study	NOUN
easat-7139	293	7	would	would	AUX
easat-7139	293	8	allow	allow	VERB
easat-7139	293	9	for	for	ADP
easat-7139	293	10	the	the	DET
easat-7139	293	11	validation	validation	NOUN
easat-7139	293	12	of	of	ADP
easat-7139	293	13	the	the	DET
easat-7139	293	14	results	result	NOUN
easat-7139	293	15	and	and	CCONJ
easat-7139	293	16	the	the	DET
easat-7139	293	17	measurement	measurement	NOUN
easat-7139	293	18	of	of	ADP
easat-7139	293	19	their	their	PRON
easat-7139	293	20	statistical	statistical	ADJ
easat-7139	293	21	significance	significance	NOUN
easat-7139	293	22	.	.	PUNCT
easat-7139	294	1	comparisons	comparison	NOUN
easat-7139	294	2	between	between	ADP
easat-7139	294	3	institutional	institutional	ADJ
easat-7139	294	4	contexts	context	NOUN
easat-7139	294	5	or	or	CCONJ
easat-7139	294	6	countries	country	NOUN
easat-7139	294	7	could	could	AUX
easat-7139	294	8	enrich	enrich	VERB
easat-7139	294	9	the	the	DET
easat-7139	294	10	analysis	analysis	NOUN
easat-7139	294	11	.	.	PUNCT
easat-7139	295	1	finally	finally	ADV
easat-7139	295	2	,	,	PUNCT
easat-7139	295	3	the	the	DET
easat-7139	295	4	involvement	involvement	NOUN
easat-7139	295	5	of	of	ADP
easat-7139	295	6	other	other	ADJ
easat-7139	295	7	actors	actor	NOUN
easat-7139	295	8	,	,	PUNCT
easat-7139	295	9	such	such	ADJ
easat-7139	295	10	as	as	ADP
easat-7139	295	11	information	information	NOUN
easat-7139	295	12	systems	system	NOUN
easat-7139	295	13	departments	department	NOUN
easat-7139	295	14	,	,	PUNCT
easat-7139	295	15	technology	technology	NOUN
easat-7139	295	16	experts	expert	NOUN
easat-7139	295	17	,	,	PUNCT
easat-7139	295	18	or	or	CCONJ
easat-7139	295	19	public	public	ADJ
easat-7139	295	20	decision	decision	NOUN
easat-7139	295	21	-	-	PUNCT
easat-7139	295	22	makers	maker	NOUN
easat-7139	295	23	,	,	PUNCT
easat-7139	295	24	would	would	AUX
easat-7139	295	25	offer	offer	VERB
easat-7139	295	26	a	a	DET
easat-7139	295	27	more	more	ADV
easat-7139	295	28	comprehensive	comprehensive	ADJ
easat-7139	295	29	understanding	understanding	NOUN
easat-7139	295	30	of	of	ADP
easat-7139	295	31	the	the	DET
easat-7139	295	32	conditions	condition	NOUN
easat-7139	295	33	for	for	ADP
easat-7139	295	34	ai	ai	PRON
easat-7139	295	35	adoption	adoption	NOUN
easat-7139	295	36	in	in	ADP
easat-7139	295	37	internal	internal	ADJ
easat-7139	295	38	audit	audit	NOUN
easat-7139	295	39	,	,	PUNCT
easat-7139	295	40	particularly	particularly	ADV
easat-7139	295	41	in	in	ADP
easat-7139	295	42	relation	relation	NOUN
easat-7139	295	43	to	to	ADP
easat-7139	295	44	the	the	DET
easat-7139	295	45	evolution	evolution	NOUN
easat-7139	295	46	of	of	ADP
easat-7139	295	47	skills	skill	NOUN
easat-7139	295	48	and	and	CCONJ
easat-7139	295	49	professional	professional	ADJ
easat-7139	295	50	practices	practice	NOUN
easat-7139	295	51	.	.	PUNCT
easat-7139	296	1	transparency	transparency	NOUN
easat-7139	296	2	:	:	PUNCT
easat-7139	296	3	the	the	DET
easat-7139	296	4	authors	author	NOUN
easat-7139	296	5	confirm	confirm	VERB
easat-7139	296	6	that	that	SCONJ
easat-7139	296	7	the	the	DET
easat-7139	296	8	manuscript	manuscript	NOUN
easat-7139	296	9	is	be	AUX
easat-7139	296	10	an	an	DET
easat-7139	296	11	honest	honest	ADJ
easat-7139	296	12	,	,	PUNCT
easat-7139	296	13	accurate	accurate	ADJ
easat-7139	296	14	,	,	PUNCT
easat-7139	296	15	and	and	CCONJ
easat-7139	296	16	transparent	transparent	ADJ
easat-7139	296	17	account	account	NOUN
easat-7139	296	18	of	of	ADP
easat-7139	296	19	the	the	DET
easat-7139	296	20	study	study	NOUN
easat-7139	296	21	;	;	PUNCT
easat-7139	296	22	that	that	SCONJ
easat-7139	296	23	no	no	DET
easat-7139	296	24	vital	vital	ADJ
easat-7139	296	25	features	feature	NOUN
easat-7139	296	26	of	of	ADP
easat-7139	296	27	the	the	DET
easat-7139	296	28	study	study	NOUN
easat-7139	296	29	have	have	AUX
easat-7139	296	30	been	be	AUX
easat-7139	296	31	omitted	omit	VERB
easat-7139	296	32	;	;	PUNCT
easat-7139	296	33	and	and	CCONJ
easat-7139	296	34	that	that	SCONJ
easat-7139	296	35	any	any	DET
easat-7139	296	36	discrepancies	discrepancy	NOUN
easat-7139	296	37	from	from	ADP
easat-7139	296	38	the	the	DET
easat-7139	296	39	study	study	NOUN
easat-7139	296	40	as	as	SCONJ
easat-7139	296	41	planned	plan	VERB
easat-7139	296	42	have	have	AUX
easat-7139	296	43	been	be	AUX
easat-7139	296	44	explained	explain	VERB
easat-7139	296	45	.	.	PUNCT
easat-7139	297	1	this	this	DET
easat-7139	297	2	study	study	NOUN
easat-7139	297	3	followed	follow	VERB
easat-7139	297	4	all	all	DET
easat-7139	297	5	ethical	ethical	ADJ
easat-7139	297	6	practices	practice	NOUN
easat-7139	297	7	during	during	ADP
easat-7139	297	8	writing	writing	NOUN
easat-7139	297	9	.	.	PUNCT
easat-7139	298	1	copyright	copyright	NOUN
easat-7139	298	2	:	:	PUNCT
easat-7139	298	3	©	©	PROPN
easat-7139	298	4	2025	2025	NUM
easat-7139	298	5	by	by	ADP
easat-7139	298	6	the	the	DET
easat-7139	298	7	authors	author	NOUN
easat-7139	298	8	.	.	PUNCT
easat-7139	299	1	this	this	DET
easat-7139	299	2	open	open	ADJ
easat-7139	299	3	-	-	PUNCT
easat-7139	299	4	access	access	NOUN
easat-7139	299	5	article	article	NOUN
easat-7139	299	6	is	be	AUX
easat-7139	299	7	distributed	distribute	VERB
easat-7139	299	8	under	under	ADP
easat-7139	299	9	the	the	DET
easat-7139	299	10	terms	term	NOUN
easat-7139	299	11	and	and	CCONJ
easat-7139	299	12	conditions	condition	NOUN
easat-7139	299	13	of	of	ADP
easat-7139	299	14	the	the	DET
easat-7139	299	15	creative	creative	ADJ
easat-7139	299	16	commons	common	NOUN
easat-7139	299	17	attribution	attribution	NOUN
easat-7139	299	18	(	(	PUNCT
easat-7139	299	19	cc	cc	NOUN
easat-7139	299	20	by	by	ADP
easat-7139	299	21	)	)	PUNCT
easat-7139	299	22	license	license	NOUN
easat-7139	299	23	(	(	PUNCT
easat-7139	299	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-7139	299	25	)	)	PUNCT
easat-7139	299	26	.	.	PUNCT
easat-7139	300	1	references	reference	NOUN
easat-7139	300	2	[	[	X
easat-7139	300	3	1	1	NUM
easat-7139	300	4	]	]	PUNCT
easat-7139	300	5	a.	a.	NOUN
easat-7139	300	6	koutoupis	koutoupis	PROPN
easat-7139	300	7	,	,	PUNCT
easat-7139	300	8	e.	e.	PROPN
easat-7139	300	9	anagnostopoulou	anagnostopoulou	PROPN
easat-7139	300	10	,	,	PUNCT
easat-7139	300	11	g.	g.	PROPN
easat-7139	300	12	drogalas	drogala	NOUN
easat-7139	300	13	,	,	PUNCT
easat-7139	300	14	and	and	CCONJ
easat-7139	300	15	m.	m.	NOUN
easat-7139	300	16	pazarskis	pazarskis	PROPN
easat-7139	300	17	,	,	PUNCT
easat-7139	300	18	"	"	PUNCT
easat-7139	300	19	relationship	relationship	NOUN
easat-7139	300	20	between	between	ADP
easat-7139	300	21	internal	internal	ADJ
easat-7139	300	22	audit	audit	NOUN
easat-7139	300	23	factors	factor	NOUN
easat-7139	300	24	and	and	CCONJ
easat-7139	300	25	corporate	corporate	ADJ
easat-7139	300	26	governance	governance	NOUN
easat-7139	300	27	,	,	PUNCT
easat-7139	300	28	"	"	PUNCT
easat-7139	300	29	journal	journal	NOUN
easat-7139	300	30	of	of	ADP
easat-7139	300	31	governance	governance	NOUN
easat-7139	300	32	&	&	CCONJ
easat-7139	300	33	regulation	regulation	NOUN
easat-7139	300	34	,	,	PUNCT
easat-7139	300	35	vol	vol	NOUN
easat-7139	300	36	.	.	PROPN
easat-7139	300	37	7	7	NUM
easat-7139	300	38	,	,	PUNCT
easat-7139	300	39	no	no	INTJ
easat-7139	300	40	.	.	NOUN
easat-7139	300	41	3	3	NUM
easat-7139	300	42	,	,	PUNCT
easat-7139	300	43	pp	pp	ADJ
easat-7139	300	44	.	.	PUNCT
easat-7139	301	1	13–17	13–17	NUM
easat-7139	301	2	,	,	PUNCT
easat-7139	301	3	2018	2018	NUM
easat-7139	301	4	.	.	PUNCT
easat-7139	302	1	https://doi.org/10.22495/jgr_v7_i3_p2	https://doi.org/10.22495/jgr_v7_i3_p2	PROPN
easat-7139	303	1	[	[	X
easat-7139	303	2	2	2	NUM
easat-7139	303	3	]	]	PUNCT
easat-7139	303	4	a.	a.	NOUN
easat-7139	303	5	a.	a.	PROPN
easat-7139	303	6	h.	h.	PROPN
easat-7139	303	7	abdullah	abdullah	PROPN
easat-7139	303	8	and	and	CCONJ
easat-7139	303	9	f.	f.	PROPN
easat-7139	303	10	a.	a.	PROPN
easat-7139	303	11	almaqtari	almaqtari	PROPN
easat-7139	303	12	,	,	PUNCT
easat-7139	303	13	"	"	PUNCT
easat-7139	303	14	the	the	DET
easat-7139	303	15	impact	impact	NOUN
easat-7139	303	16	of	of	ADP
easat-7139	303	17	artificial	artificial	ADJ
easat-7139	303	18	intelligence	intelligence	NOUN
easat-7139	303	19	and	and	CCONJ
easat-7139	303	20	industry	industry	NOUN
easat-7139	303	21	4.0	4.0	NUM
easat-7139	303	22	on	on	ADP
easat-7139	303	23	transforming	transform	VERB
easat-7139	303	24	accounting	accounting	NOUN
easat-7139	303	25	and	and	CCONJ
easat-7139	303	26	auditing	auditing	NOUN
easat-7139	303	27	practices	practice	NOUN
easat-7139	303	28	,	,	PUNCT
easat-7139	303	29	"	"	PUNCT
easat-7139	303	30	journal	journal	NOUN
easat-7139	303	31	of	of	ADP
easat-7139	303	32	open	open	ADJ
easat-7139	303	33	innovation	innovation	NOUN
easat-7139	303	34	:	:	PUNCT
easat-7139	303	35	technology	technology	NOUN
easat-7139	303	36	,	,	PUNCT
easat-7139	303	37	market	market	NOUN
easat-7139	303	38	,	,	PUNCT
easat-7139	303	39	and	and	CCONJ
easat-7139	303	40	complexity	complexity	NOUN
easat-7139	303	41	,	,	PUNCT
easat-7139	303	42	vol	vol	NOUN
easat-7139	303	43	.	.	PROPN
easat-7139	303	44	10	10	NUM
easat-7139	303	45	,	,	PUNCT
easat-7139	303	46	no	no	INTJ
easat-7139	303	47	.	.	NOUN
easat-7139	303	48	1	1	NUM
easat-7139	303	49	,	,	PUNCT
easat-7139	303	50	p.	p.	NOUN
easat-7139	303	51	100218	100218	NUM
easat-7139	303	52	,	,	PUNCT
easat-7139	303	53	2024	2024	NUM
easat-7139	303	54	.	.	PUNCT
easat-7139	304	1	https://doi.org/10.1016/j.joitmc.2024.100218	https://doi.org/10.1016/j.joitmc.2024.100218	NOUN
easat-7139	304	2	[	[	X
easat-7139	304	3	3	3	X
easat-7139	304	4	]	]	PUNCT
easat-7139	304	5	j.	j.	PROPN
easat-7139	304	6	yang	yang	PROPN
easat-7139	304	7	,	,	PUNCT
easat-7139	304	8	y.	y.	PROPN
easat-7139	304	9	blount	blount	PROPN
easat-7139	304	10	,	,	PUNCT
easat-7139	304	11	and	and	CCONJ
easat-7139	304	12	a.	a.	PROPN
easat-7139	304	13	amrollahi	amrollahi	PROPN
easat-7139	304	14	,	,	PUNCT
easat-7139	304	15	"	"	PUNCT
easat-7139	304	16	adoption	adoption	NOUN
easat-7139	304	17	of	of	ADP
easat-7139	304	18	ai	ai	VERB
easat-7139	304	19	in	in	ADP
easat-7139	304	20	the	the	DET
easat-7139	304	21	auditing	auditing	NOUN
easat-7139	304	22	practice	practice	NOUN
easat-7139	304	23	:	:	PUNCT
easat-7139	304	24	a	a	DET
easat-7139	304	25	case	case	NOUN
easat-7139	304	26	study	study	NOUN
easat-7139	304	27	of	of	ADP
easat-7139	304	28	a	a	DET
easat-7139	304	29	big	big	ADJ
easat-7139	304	30	four	four	NUM
easat-7139	304	31	accounting	accounting	NOUN
easat-7139	304	32	firm	firm	NOUN
easat-7139	304	33	,	,	PUNCT
easat-7139	304	34	"	"	PUNCT
easat-7139	304	35	in	in	ADP
easat-7139	304	36	acis	acis	PROPN
easat-7139	304	37	2021	2021	NUM
easat-7139	304	38	proceedings	proceeding	NOUN
easat-7139	304	39	,	,	PUNCT
easat-7139	304	40	2021	2021	NUM
easat-7139	304	41	.	.	PUNCT
easat-7139	305	1	[	[	X
easat-7139	305	2	4	4	X
easat-7139	305	3	]	]	PUNCT
easat-7139	305	4	l.	l.	PROPN
easat-7139	305	5	g.	g.	PROPN
easat-7139	305	6	tornatzky	tornatzky	PROPN
easat-7139	305	7	and	and	CCONJ
easat-7139	305	8	m.	m.	NOUN
easat-7139	305	9	fleischer	fleischer	PROPN
easat-7139	305	10	,	,	PUNCT
easat-7139	305	11	the	the	DET
easat-7139	305	12	processes	process	NOUN
easat-7139	305	13	of	of	ADP
easat-7139	305	14	technological	technological	ADJ
easat-7139	305	15	innovation	innovation	NOUN
easat-7139	305	16	lexington	lexington	PROPN
easat-7139	305	17	.	.	PUNCT
easat-7139	306	1	lexington	lexington	PROPN
easat-7139	306	2	,	,	PUNCT
easat-7139	306	3	ma	ma	PROPN
easat-7139	306	4	:	:	PUNCT
easat-7139	306	5	lexington	lexington	PROPN
easat-7139	306	6	books	book	NOUN
easat-7139	306	7	,	,	PUNCT
easat-7139	306	8	1990	1990	NUM
easat-7139	306	9	.	.	PUNCT
easat-7139	307	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-7139	307	2	https://doi.org/10.22495/jgr_v7_i3_p2	https://doi.org/10.22495/jgr_v7_i3_p2	PROPN
easat-7139	307	3	https://doi.org/10.1016/j.joitmc.2024.100218	https://doi.org/10.1016/j.joitmc.2024.100218	PROPN
easat-7139	307	4	1302	1302	NUM
easat-7139	307	5	edelweiss	edelweiss	PROPN
easat-7139	307	6	applied	apply	VERB
easat-7139	307	7	science	science	NOUN
easat-7139	307	8	and	and	CCONJ
easat-7139	307	9	technology	technology	NOUN
easat-7139	307	10	issn	issn	PROPN
easat-7139	307	11	:	:	PUNCT
easat-7139	307	12	2576	2576	NUM
easat-7139	307	13	-	-	SYM
easat-7139	307	14	8484	8484	NUM
easat-7139	307	15	vol	vol	NOUN
easat-7139	307	16	.	.	PROPN
easat-7139	308	1	9	9	NUM
easat-7139	308	2	,	,	PUNCT
easat-7139	308	3	no	no	INTJ
easat-7139	308	4	.	.	NOUN
easat-7139	308	5	5	5	NUM
easat-7139	308	6	:	:	SYM
easat-7139	308	7	1291	1291	NUM
easat-7139	308	8	-	-	SYM
easat-7139	308	9	1302	1302	NUM
easat-7139	308	10	,	,	PUNCT
easat-7139	308	11	2025	2025	NUM
easat-7139	308	12	doi	doi	NOUN
easat-7139	308	13	:	:	PUNCT
easat-7139	308	14	10.55214/25768484.v9i5.7139	10.55214/25768484.v9i5.7139	NUM
easat-7139	308	15	©	©	PROPN
easat-7139	308	16	2025	2025	NUM
easat-7139	308	17	by	by	ADP
easat-7139	308	18	the	the	DET
easat-7139	308	19	authors	author	NOUN
easat-7139	308	20	;	;	PUNCT
easat-7139	308	21	licensee	licensee	PROPN
easat-7139	308	22	learning	learning	NOUN
easat-7139	308	23	gate	gate	NOUN
easat-7139	309	1	[	[	X
easat-7139	309	2	5	5	NUM
easat-7139	309	3	]	]	PUNCT
easat-7139	309	4	a.	a.	NOUN
easat-7139	309	5	ahmi	ahmi	PROPN
easat-7139	309	6	,	,	PUNCT
easat-7139	309	7	s.	s.	PROPN
easat-7139	309	8	z.	z.	PROPN
easat-7139	309	9	saidin	saidin	PROPN
easat-7139	309	10	,	,	PUNCT
easat-7139	309	11	and	and	CCONJ
easat-7139	309	12	a.	a.	PROPN
easat-7139	309	13	abdullah	abdullah	PROPN
easat-7139	309	14	,	,	PUNCT
easat-7139	309	15	"	"	PUNCT
easat-7139	309	16	it	it	PRON
easat-7139	309	17	adoption	adoption	NOUN
easat-7139	309	18	by	by	ADP
easat-7139	309	19	internal	internal	ADJ
easat-7139	309	20	auditors	auditor	NOUN
easat-7139	309	21	in	in	ADP
easat-7139	309	22	public	public	ADJ
easat-7139	309	23	sector	sector	NOUN
easat-7139	309	24	:	:	PUNCT
easat-7139	309	25	a	a	DET
easat-7139	309	26	conceptual	conceptual	ADJ
easat-7139	309	27	study	study	NOUN
easat-7139	309	28	,	,	PUNCT
easat-7139	309	29	"	"	PUNCT
easat-7139	309	30	procedia	procedia	NOUN
easat-7139	309	31	-	-	PUNCT
easat-7139	309	32	social	social	ADJ
easat-7139	309	33	and	and	CCONJ
easat-7139	309	34	behavioral	behavioral	ADJ
easat-7139	309	35	sciences	science	NOUN
easat-7139	309	36	,	,	PUNCT
easat-7139	309	37	vol	vol	NOUN
easat-7139	309	38	.	.	NOUN
easat-7139	309	39	164	164	NUM
easat-7139	309	40	,	,	PUNCT
easat-7139	309	41	pp	pp	ADJ
easat-7139	309	42	.	.	PUNCT
easat-7139	309	43	591	591	NUM
easat-7139	309	44	-	-	SYM
easat-7139	309	45	599	599	NUM
easat-7139	309	46	,	,	PUNCT
easat-7139	309	47	2014	2014	NUM
easat-7139	309	48	.	.	PUNCT
easat-7139	310	1	https://doi.org/10.1016/j.sbspro.2014.11.151	https://doi.org/10.1016/j.sbspro.2014.11.151	NOUN
easat-7139	310	2	[	[	PUNCT
easat-7139	310	3	6	6	NUM
easat-7139	310	4	]	]	PUNCT
easat-7139	310	5	h.	h.	PROPN
easat-7139	310	6	li	li	PROPN
easat-7139	310	7	,	,	PUNCT
easat-7139	310	8	j.	j.	PROPN
easat-7139	310	9	dai	dai	PROPN
easat-7139	310	10	,	,	PUNCT
easat-7139	310	11	t.	t.	PROPN
easat-7139	310	12	gershberg	gershberg	PROPN
easat-7139	310	13	,	,	PUNCT
easat-7139	310	14	and	and	CCONJ
easat-7139	310	15	m.	m.	NOUN
easat-7139	310	16	a.	a.	NOUN
easat-7139	310	17	vasarhelyi	vasarhelyi	PROPN
easat-7139	310	18	,	,	PUNCT
easat-7139	310	19	"	"	PUNCT
easat-7139	310	20	understanding	understand	VERB
easat-7139	310	21	usage	usage	NOUN
easat-7139	310	22	and	and	CCONJ
easat-7139	310	23	value	value	NOUN
easat-7139	310	24	of	of	ADP
easat-7139	310	25	audit	audit	NOUN
easat-7139	310	26	analytics	analytic	NOUN
easat-7139	310	27	for	for	ADP
easat-7139	310	28	internal	internal	ADJ
easat-7139	310	29	auditors	auditor	NOUN
easat-7139	310	30	:	:	PUNCT
easat-7139	310	31	an	an	DET
easat-7139	310	32	organizational	organizational	ADJ
easat-7139	310	33	approach	approach	NOUN
easat-7139	310	34	,	,	PUNCT
easat-7139	310	35	"	"	PUNCT
easat-7139	310	36	international	international	ADJ
easat-7139	310	37	journal	journal	NOUN
easat-7139	310	38	of	of	ADP
easat-7139	310	39	accounting	accounting	NOUN
easat-7139	310	40	information	information	NOUN
easat-7139	310	41	systems	system	NOUN
easat-7139	310	42	,	,	PUNCT
easat-7139	310	43	vol	vol	NOUN
easat-7139	310	44	.	.	PROPN
easat-7139	310	45	28	28	NUM
easat-7139	310	46	,	,	PUNCT
easat-7139	310	47	pp	pp	ADJ
easat-7139	310	48	.	.	PUNCT
easat-7139	311	1	59	59	NUM
easat-7139	311	2	-	-	SYM
easat-7139	311	3	76	76	NUM
easat-7139	311	4	,	,	PUNCT
easat-7139	311	5	2018	2018	NUM
easat-7139	311	6	.	.	PUNCT
easat-7139	312	1	https://doi.org/10.1016/j.accinf.2017.12.005	https://doi.org/10.1016/j.accinf.2017.12.005	NOUN
easat-7139	312	2	[	[	X
easat-7139	312	3	7	7	NUM
easat-7139	312	4	]	]	PUNCT
easat-7139	312	5	k.	k.	PROPN
easat-7139	312	6	zhu	zhu	PROPN
easat-7139	312	7	and	and	CCONJ
easat-7139	312	8	k.	k.	PROPN
easat-7139	312	9	l.	l.	PROPN
easat-7139	312	10	kraemer	kraemer	PROPN
easat-7139	312	11	,	,	PUNCT
easat-7139	312	12	"	"	PUNCT
easat-7139	312	13	post	post	ADJ
easat-7139	312	14	-	-	ADJ
easat-7139	312	15	adoption	adoption	ADJ
easat-7139	312	16	variations	variation	NOUN
easat-7139	312	17	in	in	ADP
easat-7139	312	18	usage	usage	NOUN
easat-7139	312	19	and	and	CCONJ
easat-7139	312	20	value	value	NOUN
easat-7139	312	21	of	of	ADP
easat-7139	312	22	e	e	NOUN
easat-7139	312	23	-	-	NOUN
easat-7139	312	24	business	business	NOUN
easat-7139	312	25	by	by	ADP
easat-7139	312	26	organizations	organization	NOUN
easat-7139	312	27	:	:	PUNCT
easat-7139	312	28	crosscountry	crosscountry	PROPN
easat-7139	312	29	evidence	evidence	NOUN
easat-7139	312	30	from	from	ADP
easat-7139	312	31	the	the	DET
easat-7139	312	32	retail	retail	ADJ
easat-7139	312	33	industry	industry	NOUN
easat-7139	312	34	,	,	PUNCT
easat-7139	312	35	"	"	PUNCT
easat-7139	312	36	information	information	NOUN
easat-7139	312	37	systems	system	NOUN
easat-7139	312	38	research	research	NOUN
easat-7139	312	39	,	,	PUNCT
easat-7139	312	40	vol	vol	NOUN
easat-7139	312	41	.	.	PROPN
easat-7139	313	1	16	16	NUM
easat-7139	313	2	,	,	PUNCT
easat-7139	313	3	no	no	INTJ
easat-7139	313	4	.	.	NOUN
easat-7139	313	5	1	1	NUM
easat-7139	313	6	,	,	PUNCT
easat-7139	313	7	pp	pp	ADJ
easat-7139	313	8	.	.	PUNCT
easat-7139	314	1	61	61	NUM
easat-7139	314	2	-	-	SYM
easat-7139	314	3	84	84	NUM
easat-7139	314	4	,	,	PUNCT
easat-7139	314	5	2005	2005	NUM
easat-7139	314	6	.	.	PUNCT
easat-7139	315	1	https://doi.org/10.1287/isre.1050.0045	https://doi.org/10.1287/isre.1050.0045	PROPN
easat-7139	315	2	[	[	X
easat-7139	315	3	8	8	NUM
easat-7139	315	4	]	]	X
easat-7139	315	5	j.	j.	PROPN
easat-7139	315	6	baker	baker	PROPN
easat-7139	315	7	,	,	PUNCT
easat-7139	315	8	"	"	PUNCT
easat-7139	315	9	the	the	DET
easat-7139	315	10	technology	technology	NOUN
easat-7139	315	11	–	–	PUNCT
easat-7139	315	12	organization	organization	NOUN
easat-7139	315	13	–	–	PUNCT
easat-7139	315	14	environment	environment	NOUN
easat-7139	315	15	framework	framework	NOUN
easat-7139	315	16	,	,	PUNCT
easat-7139	315	17	"	"	PUNCT
easat-7139	315	18	information	information	NOUN
easat-7139	315	19	systems	system	NOUN
easat-7139	315	20	theory	theory	NOUN
easat-7139	315	21	:	:	PUNCT
easat-7139	315	22	explaining	explain	VERB
easat-7139	315	23	and	and	CCONJ
easat-7139	315	24	predicting	predict	VERB
easat-7139	315	25	our	our	PRON
easat-7139	315	26	digital	digital	ADJ
easat-7139	315	27	society	society	NOUN
easat-7139	315	28	,	,	PUNCT
easat-7139	315	29	vol	vol	NOUN
easat-7139	315	30	.	.	PROPN
easat-7139	315	31	1	1	NUM
easat-7139	315	32	,	,	PUNCT
easat-7139	315	33	pp	pp	ADJ
easat-7139	315	34	.	.	PUNCT
easat-7139	316	1	231	231	NUM
easat-7139	316	2	-	-	SYM
easat-7139	316	3	245	245	NUM
easat-7139	316	4	,	,	PUNCT
easat-7139	316	5	2011	2011	NUM
easat-7139	316	6	.	.	PUNCT
easat-7139	317	1	https://doi.org/10.1007/978-1-4419-6108-2_12	https://doi.org/10.1007/978-1-4419-6108-2_12	X
easat-7139	318	1	[	[	X
easat-7139	318	2	9	9	NUM
easat-7139	318	3	]	]	PUNCT
easat-7139	318	4	j.	j.	PROPN
easat-7139	318	5	f.	f.	PROPN
easat-7139	318	6	junior	junior	PROPN
easat-7139	318	7	,	,	PUNCT
easat-7139	318	8	l.	l.	PROPN
easat-7139	318	9	s.	s.	PROPN
easat-7139	318	10	silva	silva	PROPN
easat-7139	318	11	,	,	PUNCT
easat-7139	318	12	and	and	CCONJ
easat-7139	318	13	r.	r.	PROPN
easat-7139	318	14	m.	m.	PROPN
easat-7139	318	15	oliveira	oliveira	PROPN
easat-7139	318	16	,	,	PUNCT
easat-7139	318	17	"	"	PUNCT
easat-7139	318	18	environmental	environmental	ADJ
easat-7139	318	19	factors	factor	NOUN
easat-7139	318	20	influencing	influence	VERB
easat-7139	318	21	strategic	strategic	ADJ
easat-7139	318	22	decision	decision	NOUN
easat-7139	318	23	-	-	PUNCT
easat-7139	318	24	making	making	NOUN
easat-7139	318	25	in	in	ADP
easat-7139	318	26	organizations	organization	NOUN
easat-7139	318	27	:	:	PUNCT
easat-7139	318	28	the	the	DET
easat-7139	318	29	role	role	NOUN
easat-7139	318	30	of	of	ADP
easat-7139	318	31	industry	industry	NOUN
easat-7139	318	32	composition	composition	NOUN
easat-7139	318	33	and	and	CCONJ
easat-7139	318	34	macroeconomic	macroeconomic	ADJ
easat-7139	318	35	aspects	aspect	NOUN
easat-7139	318	36	,	,	PUNCT
easat-7139	318	37	"	"	PUNCT
easat-7139	318	38	journal	journal	NOUN
easat-7139	318	39	of	of	ADP
easat-7139	318	40	business	business	NOUN
easat-7139	318	41	research	research	NOUN
easat-7139	318	42	,	,	PUNCT
easat-7139	318	43	vol	vol	NOUN
easat-7139	318	44	.	.	PROPN
easat-7139	319	1	101	101	NUM
easat-7139	319	2	,	,	PUNCT
easat-7139	319	3	pp	pp	PROPN
easat-7139	319	4	.	.	PUNCT
easat-7139	320	1	1–10	1–10	NOUN
easat-7139	320	2	,	,	PUNCT
easat-7139	320	3	2019	2019	NUM
easat-7139	320	4	.	.	PUNCT
easat-7139	321	1	https://doi.org/10.1016/j.jbusres.2019.04.001	https://doi.org/10.1016/j.jbusres.2019.04.001	NOUN
easat-7139	322	1	[	[	X
easat-7139	322	2	10	10	NUM
easat-7139	322	3	]	]	PUNCT
easat-7139	322	4	s.	s.	PROPN
easat-7139	322	5	a.	a.	PROPN
easat-7139	322	6	alsheiabni	alsheiabni	PROPN
easat-7139	322	7	,	,	PUNCT
easat-7139	322	8	a.	a.	PROPN
easat-7139	322	9	s.	s.	PROPN
easat-7139	322	10	alharthi	alharthi	PROPN
easat-7139	322	11	,	,	PUNCT
easat-7139	322	12	and	and	CCONJ
easat-7139	322	13	a.	a.	PROPN
easat-7139	322	14	i.	i.	PROPN
easat-7139	322	15	alzahrani	alzahrani	PROPN
easat-7139	322	16	,	,	PUNCT
easat-7139	322	17	"	"	PUNCT
easat-7139	322	18	artificial	artificial	ADJ
easat-7139	322	19	intelligence	intelligence	NOUN
easat-7139	322	20	(	(	PUNCT
easat-7139	322	21	ai	ai	PROPN
easat-7139	322	22	)	)	PUNCT
easat-7139	322	23	encompasses	encompass	VERB
easat-7139	322	24	a	a	DET
easat-7139	322	25	wide	wide	ADJ
easat-7139	322	26	range	range	NOUN
easat-7139	322	27	of	of	ADP
easat-7139	322	28	fields	field	NOUN
easat-7139	322	29	,	,	PUNCT
easat-7139	322	30	including	include	VERB
easat-7139	322	31	robots	robot	NOUN
easat-7139	322	32	,	,	PUNCT
easat-7139	322	33	expert	expert	NOUN
easat-7139	322	34	systems	system	NOUN
easat-7139	322	35	,	,	PUNCT
easat-7139	322	36	deep	deep	ADJ
easat-7139	322	37	learning	learning	NOUN
easat-7139	322	38	,	,	PUNCT
easat-7139	322	39	and	and	CCONJ
easat-7139	322	40	machine	machine	NOUN
easat-7139	322	41	learning	learning	NOUN
easat-7139	322	42	,	,	PUNCT
easat-7139	322	43	"	"	PUNCT
easat-7139	322	44	international	international	ADJ
easat-7139	322	45	journal	journal	NOUN
easat-7139	322	46	of	of	ADP
easat-7139	322	47	advanced	advanced	ADJ
easat-7139	322	48	computer	computer	NOUN
easat-7139	322	49	science	science	NOUN
easat-7139	322	50	and	and	CCONJ
easat-7139	322	51	applications	application	NOUN
easat-7139	322	52	,	,	PUNCT
easat-7139	322	53	vol	vol	NOUN
easat-7139	322	54	.	.	PROPN
easat-7139	323	1	10	10	NUM
easat-7139	323	2	,	,	PUNCT
easat-7139	323	3	no	no	INTJ
easat-7139	323	4	.	.	NOUN
easat-7139	323	5	11	11	NUM
easat-7139	323	6	,	,	PUNCT
easat-7139	323	7	pp	pp	ADJ
easat-7139	323	8	.	.	PUNCT
easat-7139	324	1	1–6	1–6	NUM
easat-7139	324	2	,	,	PUNCT
easat-7139	324	3	2019	2019	NUM
easat-7139	324	4	.	.	PUNCT
easat-7139	325	1	https://doi.org/10.14569/ijacsa.2019.0101101	https://doi.org/10.14569/ijacsa.2019.0101101	PRON
easat-7139	325	2	[	[	X
easat-7139	325	3	11	11	NUM
easat-7139	325	4	]	]	PUNCT
easat-7139	325	5	v.	v.	ADP
easat-7139	325	6	sadhya	sadhya	NOUN
easat-7139	325	7	and	and	CCONJ
easat-7139	325	8	h.	h.	PROPN
easat-7139	325	9	sadhya	sadhya	PROPN
easat-7139	325	10	,	,	PUNCT
easat-7139	325	11	"	"	PUNCT
easat-7139	325	12	barriers	barrier	NOUN
easat-7139	325	13	to	to	ADP
easat-7139	325	14	adoption	adoption	NOUN
easat-7139	325	15	of	of	ADP
easat-7139	325	16	blockchain	blockchain	PROPN
easat-7139	325	17	technology	technology	PROPN
easat-7139	325	18	,	,	PUNCT
easat-7139	325	19	"	"	PUNCT
easat-7139	325	20	in	in	ADP
easat-7139	325	21	amcis	amcis	ADJ
easat-7139	325	22	2018	2018	NUM
easat-7139	325	23	proceedings	proceeding	NOUN
easat-7139	325	24	,	,	PUNCT
easat-7139	325	25	2018	2018	NUM
easat-7139	325	26	,	,	PUNCT
easat-7139	325	27	vol	vol	NOUN
easat-7139	325	28	.	.	PROPN
easat-7139	325	29	20	20	NUM
easat-7139	325	30	.	.	PUNCT
easat-7139	326	1	[	[	X
easat-7139	326	2	12	12	NUM
easat-7139	326	3	]	]	X
easat-7139	326	4	r.	r.	PROPN
easat-7139	326	5	seethamraju	seethamraju	PROPN
easat-7139	326	6	and	and	CCONJ
easat-7139	326	7	a.	a.	NOUN
easat-7139	326	8	hecimovic	hecimovic	PROPN
easat-7139	326	9	,	,	PUNCT
easat-7139	326	10	"	"	PUNCT
easat-7139	326	11	adoption	adoption	NOUN
easat-7139	326	12	of	of	ADP
easat-7139	326	13	artificial	artificial	ADJ
easat-7139	326	14	intelligence	intelligence	NOUN
easat-7139	326	15	in	in	ADP
easat-7139	326	16	auditing	audit	VERB
easat-7139	326	17	:	:	PUNCT
easat-7139	326	18	an	an	DET
easat-7139	326	19	exploratory	exploratory	ADJ
easat-7139	326	20	study	study	NOUN
easat-7139	326	21	,	,	PUNCT
easat-7139	326	22	"	"	PUNCT
easat-7139	326	23	australian	australian	ADJ
easat-7139	326	24	journal	journal	NOUN
easat-7139	326	25	of	of	ADP
easat-7139	326	26	management	management	NOUN
easat-7139	326	27	,	,	PUNCT
easat-7139	326	28	vol	vol	NOUN
easat-7139	326	29	.	.	PROPN
easat-7139	326	30	48	48	NUM
easat-7139	326	31	,	,	PUNCT
easat-7139	326	32	no	no	INTJ
easat-7139	326	33	.	.	NOUN
easat-7139	326	34	4	4	NUM
easat-7139	326	35	,	,	PUNCT
easat-7139	326	36	pp	pp	ADJ
easat-7139	326	37	.	.	PUNCT
easat-7139	327	1	780–800	780–800	NUM
easat-7139	327	2	,	,	PUNCT
easat-7139	327	3	2023	2023	NUM
easat-7139	327	4	.	.	PUNCT
easat-7139	328	1	https://doi.org/10.1177/03128962221108440	https://doi.org/10.1177/03128962221108440	PROPN
easat-7139	329	1	[	[	X
easat-7139	329	2	13	13	NUM
easat-7139	329	3	]	]	PUNCT
easat-7139	329	4	m.	m.	NOUN
easat-7139	329	5	torroba	torroba	PROPN
easat-7139	329	6	,	,	PUNCT
easat-7139	329	7	j.	j.	PROPN
easat-7139	329	8	r.	r.	PROPN
easat-7139	329	9	sánchez	sánchez	PROPN
easat-7139	329	10	,	,	PUNCT
easat-7139	329	11	l.	l.	PROPN
easat-7139	329	12	lópez	lópez	PROPN
easat-7139	329	13	,	,	PUNCT
easat-7139	329	14	and	and	CCONJ
easat-7139	329	15	á	á	X
easat-7139	329	16	.	.	PUNCT
easat-7139	329	17	callejón	callejón	PROPN
easat-7139	329	18	,	,	PUNCT
easat-7139	329	19	"	"	PUNCT
easat-7139	329	20	investigating	investigate	VERB
easat-7139	329	21	the	the	DET
easat-7139	329	22	impacting	impact	VERB
easat-7139	329	23	factors	factor	NOUN
easat-7139	329	24	for	for	SCONJ
easat-7139	329	25	the	the	DET
easat-7139	329	26	audit	audit	NOUN
easat-7139	329	27	professionals	professional	NOUN
easat-7139	329	28	to	to	PART
easat-7139	329	29	adopt	adopt	VERB
easat-7139	329	30	data	datum	NOUN
easat-7139	329	31	analysis	analysis	NOUN
easat-7139	329	32	and	and	CCONJ
easat-7139	329	33	artificial	artificial	ADJ
easat-7139	329	34	intelligence	intelligence	NOUN
easat-7139	329	35	:	:	PUNCT
easat-7139	329	36	empirical	empirical	ADJ
easat-7139	329	37	evidence	evidence	NOUN
easat-7139	329	38	for	for	ADP
easat-7139	329	39	spain	spain	PROPN
easat-7139	329	40	,	,	PUNCT
easat-7139	329	41	"	"	PUNCT
easat-7139	329	42	international	international	ADJ
easat-7139	329	43	journal	journal	NOUN
easat-7139	329	44	of	of	ADP
easat-7139	329	45	accounting	accounting	NOUN
easat-7139	329	46	information	information	NOUN
easat-7139	329	47	systems	system	NOUN
easat-7139	329	48	,	,	PUNCT
easat-7139	329	49	vol	vol	NOUN
easat-7139	329	50	.	.	PROPN
easat-7139	329	51	56	56	NUM
easat-7139	329	52	,	,	PUNCT
easat-7139	329	53	p.	p.	NOUN
easat-7139	329	54	100738	100738	NUM
easat-7139	329	55	,	,	PUNCT
easat-7139	329	56	2025	2025	NUM
easat-7139	329	57	.	.	PUNCT
easat-7139	330	1	https://doi.org/10.1016/j.accinf.2025.100738	https://doi.org/10.1016/j.accinf.2025.100738	NOUN
easat-7139	330	2	[	[	X
easat-7139	330	3	14	14	NUM
easat-7139	330	4	]	]	X
easat-7139	330	5	h.	h.	PROPN
easat-7139	330	6	b.	b.	PROPN
easat-7139	330	7	leo	leo	PROPN
easat-7139	330	8	,	,	PUNCT
easat-7139	330	9	i.	i.	PROPN
easat-7139	330	10	edward	edward	PROPN
easat-7139	330	11	riantono	riantono	PROPN
easat-7139	330	12	,	,	PUNCT
easat-7139	330	13	and	and	CCONJ
easat-7139	330	14	f.	f.	PROPN
easat-7139	330	15	wigna	wigna	PROPN
easat-7139	330	16	sunarto	sunarto	PROPN
easat-7139	330	17	,	,	PUNCT
easat-7139	330	18	"	"	PUNCT
easat-7139	330	19	determinants	determinant	NOUN
easat-7139	330	20	affecting	affect	VERB
easat-7139	330	21	intention	intention	NOUN
easat-7139	330	22	of	of	ADP
easat-7139	330	23	use	use	NOUN
easat-7139	330	24	of	of	ADP
easat-7139	330	25	big	big	ADJ
easat-7139	330	26	data	datum	NOUN
easat-7139	330	27	analytics	analytic	NOUN
easat-7139	330	28	on	on	ADP
easat-7139	330	29	remote	remote	ADJ
easat-7139	330	30	audits	audits	NOUN
easat-7139	330	31	:	:	PUNCT
easat-7139	330	32	toe	toe	NOUN
easat-7139	330	33	framework	framework	NOUN
easat-7139	330	34	approach	approach	NOUN
easat-7139	330	35	,	,	PUNCT
easat-7139	330	36	"	"	PUNCT
easat-7139	330	37	in	in	ADP
easat-7139	330	38	proceedings	proceeding	NOUN
easat-7139	330	39	of	of	ADP
easat-7139	330	40	the	the	DET
easat-7139	330	41	2021	2021	NUM
easat-7139	330	42	7th	7th	ADJ
easat-7139	330	43	international	international	ADJ
easat-7139	330	44	conference	conference	NOUN
easat-7139	330	45	on	on	ADP
easat-7139	330	46	education	education	NOUN
easat-7139	330	47	and	and	CCONJ
easat-7139	330	48	training	training	NOUN
easat-7139	330	49	technologies	technology	NOUN
easat-7139	330	50	,	,	PUNCT
easat-7139	330	51	2021	2021	NUM
easat-7139	330	52	,	,	PUNCT
easat-7139	330	53	pp	pp	ADJ
easat-7139	330	54	.	.	PUNCT
easat-7139	331	1	53	53	NUM
easat-7139	331	2	-	-	SYM
easat-7139	331	3	59	59	NUM
easat-7139	331	4	.	.	PUNCT
easat-7139	332	1	[	[	X
easat-7139	332	2	15	15	NUM
easat-7139	332	3	]	]	X
easat-7139	332	4	k.	k.	PROPN
easat-7139	332	5	gökoğlan	gökoğlan	PROPN
easat-7139	332	6	,	,	PUNCT
easat-7139	332	7	h.	h.	PROPN
easat-7139	332	8	sevim	sevim	PROPN
easat-7139	332	9	,	,	PUNCT
easat-7139	332	10	and	and	CCONJ
easat-7139	332	11	s.	s.	PROPN
easat-7139	332	12	kılıç	kılıç	PROPN
easat-7139	332	13	,	,	PUNCT
easat-7139	332	14	"	"	PUNCT
easat-7139	332	15	digital	digital	ADJ
easat-7139	332	16	transformation	transformation	NOUN
easat-7139	332	17	and	and	CCONJ
easat-7139	332	18	artificial	artificial	ADJ
easat-7139	332	19	intelligence	intelligence	NOUN
easat-7139	332	20	-	-	PUNCT
easat-7139	332	21	assisted	assist	VERB
easat-7139	332	22	auditing	auditing	NOUN
easat-7139	332	23	:	:	PUNCT
easat-7139	332	24	the	the	DET
easat-7139	332	25	role	role	NOUN
easat-7139	332	26	of	of	ADP
easat-7139	332	27	technology	technology	NOUN
easat-7139	332	28	in	in	ADP
easat-7139	332	29	internal	internal	ADJ
easat-7139	332	30	audit	audit	NOUN
easat-7139	332	31	processes	process	NOUN
easat-7139	332	32	in	in	ADP
easat-7139	332	33	2025	2025	NUM
easat-7139	332	34	,	,	PUNCT
easat-7139	332	35	"	"	PUNCT
easat-7139	332	36	dynamics	dynamic	NOUN
easat-7139	332	37	in	in	ADP
easat-7139	332	38	social	social	ADJ
easat-7139	332	39	sciences	science	NOUN
easat-7139	332	40	and	and	CCONJ
easat-7139	332	41	humanities	humanity	NOUN
easat-7139	332	42	,	,	PUNCT
easat-7139	332	43	vol	vol	NOUN
easat-7139	332	44	.	.	PROPN
easat-7139	332	45	6	6	NUM
easat-7139	332	46	,	,	PUNCT
easat-7139	332	47	no	no	INTJ
easat-7139	332	48	.	.	NOUN
easat-7139	332	49	1	1	NUM
easat-7139	332	50	,	,	PUNCT
easat-7139	332	51	pp	pp	ADJ
easat-7139	332	52	.	.	PUNCT
easat-7139	332	53	25	25	NUM
easat-7139	332	54	-	-	SYM
easat-7139	332	55	33	33	NUM
easat-7139	332	56	,	,	PUNCT
easat-7139	332	57	2025	2025	NUM
easat-7139	332	58	.	.	PUNCT
easat-7139	333	1	https://doi.org/10.62425/dssh.1647929	https://doi.org/10.62425/dssh.1647929	NOUN
easat-7139	334	1	[	[	X
easat-7139	334	2	16	16	NUM
easat-7139	334	3	]	]	PUNCT
easat-7139	334	4	a.	a.	NOUN
easat-7139	334	5	m.	m.	NOUN
easat-7139	334	6	qatawneh	qatawneh	PROPN
easat-7139	334	7	,	,	PUNCT
easat-7139	334	8	"	"	PUNCT
easat-7139	334	9	the	the	DET
easat-7139	334	10	role	role	NOUN
easat-7139	334	11	of	of	ADP
easat-7139	334	12	artificial	artificial	ADJ
easat-7139	334	13	intelligence	intelligence	NOUN
easat-7139	334	14	in	in	ADP
easat-7139	334	15	auditing	auditing	NOUN
easat-7139	334	16	and	and	CCONJ
easat-7139	334	17	fraud	fraud	NOUN
easat-7139	334	18	detection	detection	NOUN
easat-7139	334	19	in	in	ADP
easat-7139	334	20	accounting	accounting	NOUN
easat-7139	334	21	information	information	NOUN
easat-7139	334	22	systems	system	NOUN
easat-7139	334	23	:	:	PUNCT
easat-7139	334	24	moderating	moderate	VERB
easat-7139	334	25	role	role	NOUN
easat-7139	334	26	of	of	ADP
easat-7139	334	27	natural	natural	ADJ
easat-7139	334	28	language	language	NOUN
easat-7139	334	29	processing	processing	NOUN
easat-7139	334	30	,	,	PUNCT
easat-7139	334	31	"	"	PUNCT
easat-7139	334	32	international	international	ADJ
easat-7139	334	33	journal	journal	NOUN
easat-7139	334	34	of	of	ADP
easat-7139	334	35	organizational	organizational	ADJ
easat-7139	334	36	analysis	analysis	NOUN
easat-7139	334	37	,	,	PUNCT
easat-7139	334	38	2024	2024	NUM
easat-7139	334	39	.	.	PUNCT
easat-7139	335	1	https://doi.org/10.1108/ijoa-03-2024-4389	https://doi.org/10.1108/ijoa-03-2024-4389	PROPN
easat-7139	335	2	[	[	X
easat-7139	335	3	17	17	NUM
easat-7139	335	4	]	]	X
easat-7139	335	5	d.	d.	PROPN
easat-7139	335	6	leocádio	leocádio	PROPN
easat-7139	335	7	,	,	PUNCT
easat-7139	335	8	l.	l.	PROPN
easat-7139	335	9	malheiro	malheiro	PROPN
easat-7139	335	10	,	,	PUNCT
easat-7139	335	11	and	and	CCONJ
easat-7139	335	12	j.	j.	PROPN
easat-7139	335	13	reis	reis	PROPN
easat-7139	335	14	,	,	PUNCT
easat-7139	335	15	"	"	PUNCT
easat-7139	335	16	artificial	artificial	ADJ
easat-7139	335	17	intelligence	intelligence	NOUN
easat-7139	335	18	in	in	ADP
easat-7139	335	19	auditing	audit	VERB
easat-7139	335	20	:	:	PUNCT
easat-7139	335	21	a	a	DET
easat-7139	335	22	conceptual	conceptual	ADJ
easat-7139	335	23	framework	framework	NOUN
easat-7139	335	24	for	for	ADP
easat-7139	335	25	auditing	auditing	NOUN
easat-7139	335	26	practices	practice	NOUN
easat-7139	335	27	,	,	PUNCT
easat-7139	335	28	"	"	PUNCT
easat-7139	335	29	administrative	administrative	ADJ
easat-7139	335	30	sciences	science	NOUN
easat-7139	335	31	,	,	PUNCT
easat-7139	335	32	vol	vol	NOUN
easat-7139	335	33	.	.	PROPN
easat-7139	335	34	14	14	NUM
easat-7139	335	35	,	,	PUNCT
easat-7139	335	36	no	no	INTJ
easat-7139	335	37	.	.	NOUN
easat-7139	335	38	10	10	NUM
easat-7139	335	39	,	,	PUNCT
easat-7139	335	40	p.	p.	NOUN
easat-7139	335	41	238	238	NUM
easat-7139	335	42	,	,	PUNCT
easat-7139	335	43	2024	2024	NUM
easat-7139	335	44	.	.	PUNCT
easat-7139	336	1	https://doi.org/10.3390/admsci14100238	https://doi.org/10.3390/admsci14100238	PROPN
easat-7139	337	1	[	[	X
easat-7139	337	2	18	18	NUM
easat-7139	337	3	]	]	X
easat-7139	337	4	d.	d.	PROPN
easat-7139	337	5	e.	e.	PROPN
easat-7139	337	6	k.	k.	PROPN
easat-7139	337	7	boutchich	boutchich	PROPN
easat-7139	337	8	and	and	CCONJ
easat-7139	337	9	n.	n.	PROPN
easat-7139	337	10	gallouj	gallouj	NOUN
easat-7139	337	11	,	,	PUNCT
easat-7139	337	12	"	"	PUNCT
easat-7139	337	13	approche	approche	X
easat-7139	337	14	contingente	contingente	X
easat-7139	337	15	autour	autour	PROPN
easat-7139	337	16	du	du	PROPN
easat-7139	337	17	système	système	PROPN
easat-7139	337	18	d’audit	d’audit	PROPN
easat-7139	337	19	interne	interne	PROPN
easat-7139	337	20	en	en	PROPN
easat-7139	337	21	milieu	milieu	PROPN
easat-7139	337	22	des	des	PROPN
easat-7139	337	23	collectivités	collectivités	PROPN
easat-7139	337	24	territoriales	territoriale	NOUN
easat-7139	337	25	marocaines	marocaine	NOUN
easat-7139	337	26	,	,	PUNCT
easat-7139	337	27	"	"	PUNCT
easat-7139	337	28	dossiers	dossier	NOUN
easat-7139	337	29	de	de	ADP
easat-7139	337	30	recherches	recherches	X
easat-7139	337	31	en	en	X
easat-7139	337	32	economie	economie	PROPN
easat-7139	337	33	et	et	PROPN
easat-7139	337	34	gestion	gestion	PROPN
easat-7139	337	35	,	,	PUNCT
easat-7139	337	36	vol	vol	NOUN
easat-7139	337	37	.	.	PROPN
easat-7139	338	1	3	3	NUM
easat-7139	338	2	,	,	PUNCT
easat-7139	338	3	no	no	INTJ
easat-7139	338	4	.	.	NOUN
easat-7139	338	5	1	1	NUM
easat-7139	338	6	,	,	PUNCT
easat-7139	338	7	pp	pp	ADJ
easat-7139	338	8	.	.	PUNCT
easat-7139	339	1	79	79	NUM
easat-7139	339	2	-	-	SYM
easat-7139	339	3	104	104	NUM
easat-7139	339	4	,	,	PUNCT
easat-7139	339	5	2014	2014	NUM
easat-7139	339	6	.	.	PUNCT
easat-7139	340	1	https://doi.org/10.34874/imist.prsm/doreg-v3i1.15154	https://doi.org/10.34874/imist.prsm/doreg-v3i1.15154	VERB
easat-7139	340	2	[	[	X
easat-7139	340	3	19	19	NUM
easat-7139	340	4	]	]	X
easat-7139	340	5	y.	y.	NOUN
easat-7139	340	6	ghandari	ghandari	PROPN
easat-7139	340	7	and	and	CCONJ
easat-7139	340	8	s.	s.	PROPN
easat-7139	340	9	ouenzar	ouenzar	PROPN
easat-7139	340	10	,	,	PUNCT
easat-7139	340	11	"	"	PUNCT
easat-7139	340	12	internal	internal	ADJ
easat-7139	340	13	audit	audit	NOUN
easat-7139	340	14	in	in	ADP
easat-7139	340	15	the	the	DET
easat-7139	340	16	era	era	NOUN
easat-7139	340	17	of	of	ADP
easat-7139	340	18	digital	digital	ADJ
easat-7139	340	19	transformation	transformation	NOUN
easat-7139	340	20	:	:	PUNCT
easat-7139	340	21	towards	towards	ADP
easat-7139	340	22	a	a	DET
easat-7139	340	23	new	new	ADJ
easat-7139	340	24	role	role	NOUN
easat-7139	340	25	,	,	PUNCT
easat-7139	340	26	success	success	NOUN
easat-7139	340	27	factors	factor	NOUN
easat-7139	340	28	and	and	CCONJ
easat-7139	340	29	challenges	challenge	NOUN
easat-7139	340	30	,	,	PUNCT
easat-7139	340	31	"	"	PUNCT
easat-7139	340	32	revue	revue	NOUN
easat-7139	340	33	française	française	NOUN
easat-7139	340	34	d'economie	d'economie	PROPN
easat-7139	340	35	et	et	PROPN
easat-7139	340	36	de	de	X
easat-7139	340	37	gestion	gestion	PROPN
easat-7139	340	38	,	,	PUNCT
easat-7139	340	39	vol	vol	NOUN
easat-7139	340	40	.	.	PROPN
easat-7139	341	1	3	3	NUM
easat-7139	341	2	,	,	PUNCT
easat-7139	341	3	no	no	INTJ
easat-7139	341	4	.	.	NOUN
easat-7139	341	5	5	5	NUM
easat-7139	341	6	,	,	PUNCT
easat-7139	341	7	pp	pp	PROPN
easat-7139	341	8	.	.	PUNCT
easat-7139	342	1	1–12	1–12	NOUN
easat-7139	342	2	,	,	PUNCT
easat-7139	342	3	2022	2022	NUM
easat-7139	342	4	.	.	PUNCT
easat-7139	343	1	https://doi.org/10.1234/rfeg.2022.123456	https://doi.org/10.1234/rfeg.2022.123456	PROPN
easat-7139	344	1	[	[	X
easat-7139	344	2	20	20	NUM
easat-7139	344	3	]	]	PUNCT
easat-7139	344	4	a.	a.	NOUN
easat-7139	344	5	pires	pire	NOUN
easat-7139	344	6	,	,	PUNCT
easat-7139	344	7	"	"	PUNCT
easat-7139	344	8	sampling	sample	VERB
easat-7139	344	9	and	and	CCONJ
easat-7139	344	10	qualitative	qualitative	ADJ
easat-7139	344	11	research	research	NOUN
easat-7139	344	12	:	:	PUNCT
easat-7139	344	13	a	a	DET
easat-7139	344	14	theoretical	theoretical	ADJ
easat-7139	344	15	and	and	CCONJ
easat-7139	344	16	methodological	methodological	ADJ
easat-7139	344	17	essay	essay	NOUN
easat-7139	344	18	,	,	PUNCT
easat-7139	344	19	"	"	PUNCT
easat-7139	344	20	epistemological	epistemological	ADJ
easat-7139	344	21	and	and	CCONJ
easat-7139	344	22	methodological	methodological	ADJ
easat-7139	344	23	issues	issue	NOUN
easat-7139	344	24	,	,	PUNCT
easat-7139	344	25	vol	vol	NOUN
easat-7139	344	26	.	.	PROPN
easat-7139	344	27	169	169	NUM
easat-7139	344	28	,	,	PUNCT
easat-7139	344	29	pp	pp	ADJ
easat-7139	344	30	.	.	PUNCT
easat-7139	345	1	113–128	113–128	NUM
easat-7139	345	2	,	,	PUNCT
easat-7139	345	3	1997	1997	NUM
easat-7139	345	4	.	.	PUNCT
easat-7139	346	1	[	[	X
easat-7139	346	2	21	21	NUM
easat-7139	346	3	]	]	X
easat-7139	346	4	n.	n.	NOUN
easat-7139	346	5	krief	krief	PROPN
easat-7139	346	6	and	and	CCONJ
easat-7139	346	7	v.	v.	ADP
easat-7139	346	8	zardet	zardet	NOUN
easat-7139	346	9	,	,	PUNCT
easat-7139	346	10	"	"	PUNCT
easat-7139	346	11	qualitative	qualitative	ADJ
easat-7139	346	12	data	datum	NOUN
easat-7139	346	13	analysis	analysis	NOUN
easat-7139	346	14	and	and	CCONJ
easat-7139	346	15	intervention	intervention	NOUN
easat-7139	346	16	research	research	NOUN
easat-7139	346	17	,	,	PUNCT
easat-7139	346	18	"	"	PUNCT
easat-7139	346	19	research	research	NOUN
easat-7139	346	20	in	in	ADP
easat-7139	346	21	management	management	NOUN
easat-7139	346	22	sciences	science	NOUN
easat-7139	346	23	,	,	PUNCT
easat-7139	346	24	vol	vol	NOUN
easat-7139	346	25	.	.	PROPN
easat-7139	346	26	95	95	NUM
easat-7139	346	27	,	,	PUNCT
easat-7139	346	28	no	no	INTJ
easat-7139	346	29	.	.	NOUN
easat-7139	346	30	2	2	NUM
easat-7139	346	31	,	,	PUNCT
easat-7139	346	32	pp	pp	ADJ
easat-7139	346	33	.	.	PUNCT
easat-7139	347	1	211	211	NUM
easat-7139	347	2	-	-	SYM
easat-7139	347	3	237	237	NUM
easat-7139	347	4	,	,	PUNCT
easat-7139	347	5	2013	2013	NUM
easat-7139	347	6	.	.	PUNCT
easat-7139	348	1	https://doi.org/10.1016/j.sbspro.2014.11.151	https://doi.org/10.1016/j.sbspro.2014.11.151	NOUN
easat-7139	348	2	https://doi.org/10.1016/j.accinf.2017.12.005	https://doi.org/10.1016/j.accinf.2017.12.005	NOUN
easat-7139	348	3	https://doi.org/10.1287/isre.1050.0045	https://doi.org/10.1287/isre.1050.0045	PROPN
easat-7139	348	4	https://doi.org/10.1007/978-1-4419-6108-2_12	https://doi.org/10.1007/978-1-4419-6108-2_12	NOUN
easat-7139	348	5	https://doi.org/10.1016/j.jbusres.2019.04.001	https://doi.org/10.1016/j.jbusres.2019.04.001	NOUN
easat-7139	348	6	https://doi.org/10.14569/ijacsa.2019.0101101	https://doi.org/10.14569/ijacsa.2019.0101101	PROPN
easat-7139	348	7	https://doi.org/10.1177/03128962221108440	https://doi.org/10.1177/03128962221108440	PROPN
easat-7139	348	8	https://doi.org/10.1016/j.accinf.2025.100738	https://doi.org/10.1016/j.accinf.2025.100738	NOUN
easat-7139	348	9	https://doi.org/10.62425/dssh.1647929	https://doi.org/10.62425/dssh.1647929	PRON
easat-7139	348	10	https://doi.org/10.1108/ijoa-03-2024-4389	https://doi.org/10.1108/ijoa-03-2024-4389	PROPN
easat-7139	348	11	https://doi.org/10.3390/admsci14100238	https://doi.org/10.3390/admsci14100238	PROPN
easat-7139	348	12	https://doi.org/10.34874/imist.prsm/doreg-v3i1.15154	https://doi.org/10.34874/imist.prsm/doreg-v3i1.15154	VERB
easat-7139	348	13	https://doi.org/10.1234/rfeg.2022.123456	https://doi.org/10.1234/rfeg.2022.123456	PROPN