id	sid	tid	token	lemma	pos
easat-804	1	1	edelweiss	edelweiss	PROPN
easat-804	1	2	applied	apply	VERB
easat-804	1	3	science	science	NOUN
easat-804	1	4	and	and	CCONJ
easat-804	1	5	technology	technology	NOUN
easat-804	1	6	issn	issn	PROPN
easat-804	1	7	:	:	PUNCT
easat-804	1	8	2576	2576	NUM
easat-804	1	9	-	-	SYM
easat-804	1	10	8484	8484	NUM
easat-804	1	11	vol	vol	NOUN
easat-804	1	12	.	.	PROPN
easat-804	1	13	8	8	NUM
easat-804	1	14	,	,	PUNCT
easat-804	1	15	no	no	INTJ
easat-804	1	16	.	.	NOUN
easat-804	1	17	3	3	NUM
easat-804	1	18	,	,	PUNCT
easat-804	1	19	125	125	NUM
easat-804	1	20	-	-	SYM
easat-804	1	21	144	144	NUM
easat-804	1	22	2024	2024	NUM
easat-804	1	23	publisher	publisher	NOUN
easat-804	1	24	:	:	PUNCT
easat-804	1	25	learning	learn	VERB
easat-804	1	26	gate	gate	NOUN
easat-804	1	27	doi	doi	PROPN
easat-804	1	28	:	:	PUNCT
easat-804	1	29	10.55214/25768484.v8i3.804	10.55214/25768484.v8i3.804	PROPN
easat-804	1	30	©	©	ADP
easat-804	1	31	2024	2024	NUM
easat-804	1	32	by	by	ADP
easat-804	1	33	the	the	DET
easat-804	1	34	authors	author	NOUN
easat-804	1	35	;	;	PUNCT
easat-804	1	36	licensee	licensee	PROPN
easat-804	1	37	learning	learning	NOUN
easat-804	1	38	gate	gate	NOUN
easat-804	1	39	©	©	PROPN
easat-804	1	40	2024	2024	NUM
easat-804	1	41	by	by	ADP
easat-804	1	42	the	the	DET
easat-804	1	43	authors	author	NOUN
easat-804	1	44	;	;	PUNCT
easat-804	1	45	licensee	licensee	PROPN
easat-804	1	46	learning	learning	NOUN
easat-804	1	47	gate	gate	NOUN
easat-804	1	48	history	history	NOUN
easat-804	1	49	:	:	PUNCT
easat-804	1	50	received	receive	VERB
easat-804	1	51	:	:	PUNCT
easat-804	1	52	29	29	NUM
easat-804	1	53	december	december	PROPN
easat-804	1	54	2023	2023	NUM
easat-804	1	55	;	;	PUNCT
easat-804	1	56	revised	revise	VERB
easat-804	1	57	:	:	PUNCT
easat-804	1	58	16	16	NUM
easat-804	1	59	february	february	NOUN
easat-804	1	60	2024	2024	NUM
easat-804	1	61	;	;	PUNCT
easat-804	1	62	accepted	accept	VERB
easat-804	1	63	:	:	PUNCT
easat-804	1	64	27	27	NUM
easat-804	1	65	february	february	NOUN
easat-804	1	66	2024	2024	NUM
easat-804	1	67	;	;	PUNCT
easat-804	1	68	published	publish	VERB
easat-804	1	69	:	:	PUNCT
easat-804	1	70	19	19	NUM
easat-804	1	71	march	march	PROPN
easat-804	1	72	2024	2024	NUM
easat-804	1	73	*	*	PUNCT
easat-804	1	74	correspondence	correspondence	NOUN
easat-804	1	75	:	:	PUNCT
easat-804	1	76	erlanekg@uitm.edu.my	erlanekg@uitm.edu.my	ADJ
easat-804	1	77	examining	examine	VERB
easat-804	1	78	government	government	NOUN
easat-804	1	79	officials	official	NOUN
easat-804	1	80	’	'	PUNCT
easat-804	1	81	perceived	perceive	VERB
easat-804	1	82	risk	risk	NOUN
easat-804	1	83	management	management	NOUN
easat-804	1	84	and	and	CCONJ
easat-804	1	85	internal	internal	ADJ
easat-804	1	86	control	control	NOUN
easat-804	1	87	in	in	ADP
easat-804	1	88	combating	combat	VERB
easat-804	1	89	fraud	fraud	NOUN
easat-804	1	90	in	in	ADP
easat-804	1	91	the	the	DET
easat-804	1	92	public	public	ADJ
easat-804	1	93	sector	sector	NOUN
easat-804	1	94	azleen	azleen	PROPN
easat-804	1	95	ilias1	ilias1	PROPN
easat-804	1	96	,	,	PUNCT
easat-804	1	97	nasrudin	nasrudin	NOUN
easat-804	1	98	baidi2	baidi2	PROPN
easat-804	1	99	,	,	PUNCT
easat-804	1	100	erlane	erlane	PROPN
easat-804	1	101	k.	k.	PROPN
easat-804	1	102	ghani3	ghani3	PROPN
easat-804	2	1	*	*	PUNCT
easat-804	2	2	,	,	PUNCT
easat-804	2	3	kamaruzzaman	kamaruzzaman	ADJ
easat-804	2	4	mohammad3	mohammad3	NOUN
easat-804	2	5	,	,	PUNCT
easat-804	2	6	akrom	akrom	ADJ
easat-804	2	7	omonov4	omonov4	PROPN
easat-804	2	8	1department	1department	NUM
easat-804	2	9	of	of	ADP
easat-804	2	10	accounting	accounting	NOUN
easat-804	2	11	and	and	CCONJ
easat-804	2	12	finance	finance	NOUN
easat-804	2	13	,	,	PUNCT
easat-804	2	14	college	college	NOUN
easat-804	2	15	of	of	ADP
easat-804	2	16	business	business	NOUN
easat-804	2	17	and	and	CCONJ
easat-804	2	18	administration	administration	NOUN
easat-804	2	19	,	,	PUNCT
easat-804	2	20	uniten	uniten	VERB
easat-804	2	21	business	business	NOUN
easat-804	2	22	school	school	NOUN
easat-804	2	23	,	,	PUNCT
easat-804	2	24	institute	institute	NOUN
easat-804	2	25	of	of	ADP
easat-804	2	26	energy	energy	NOUN
easat-804	2	27	,	,	PUNCT
easat-804	2	28	policy	policy	NOUN
easat-804	2	29	,	,	PUNCT
easat-804	2	30	and	and	CCONJ
easat-804	2	31	research	research	NOUN
easat-804	2	32	,	,	PUNCT
easat-804	2	33	universiti	universiti	PROPN
easat-804	2	34	tenaga	tenaga	PROPN
easat-804	2	35	nasional	nasional	PROPN
easat-804	2	36	,	,	PUNCT
easat-804	2	37	26700	26700	NUM
easat-804	2	38	,	,	PUNCT
easat-804	2	39	pahang	pahang	PROPN
easat-804	2	40	,	,	PUNCT
easat-804	2	41	malaysia	malaysia	PROPN
easat-804	2	42	;	;	PUNCT
easat-804	3	1	azleens@uniten.edu.my	azleens@uniten.edu.my	PROPN
easat-804	3	2	(	(	PUNCT
easat-804	3	3	a.i	a.i	PROPN
easat-804	3	4	.	.	PROPN
easat-804	3	5	)	)	PUNCT
easat-804	3	6	.	.	PUNCT
easat-804	4	1	2department	2department	NUM
easat-804	4	2	of	of	ADP
easat-804	4	3	business	business	NOUN
easat-804	4	4	and	and	CCONJ
easat-804	4	5	management	management	NOUN
easat-804	4	6	,	,	PUNCT
easat-804	4	7	college	college	NOUN
easat-804	4	8	of	of	ADP
easat-804	4	9	business	business	NOUN
easat-804	4	10	and	and	CCONJ
easat-804	4	11	administration	administration	NOUN
easat-804	4	12	,	,	PUNCT
easat-804	4	13	uniten	uniten	VERB
easat-804	4	14	business	business	NOUN
easat-804	4	15	school	school	NOUN
easat-804	4	16	,	,	PUNCT
easat-804	4	17	institute	institute	NOUN
easat-804	4	18	of	of	ADP
easat-804	4	19	energy	energy	NOUN
easat-804	4	20	,	,	PUNCT
easat-804	4	21	policy	policy	NOUN
easat-804	4	22	,	,	PUNCT
easat-804	4	23	and	and	CCONJ
easat-804	4	24	research	research	NOUN
easat-804	4	25	,	,	PUNCT
easat-804	4	26	universiti	universiti	PROPN
easat-804	4	27	tenaga	tenaga	PROPN
easat-804	4	28	nasional	nasional	PROPN
easat-804	4	29	,	,	PUNCT
easat-804	4	30	26700	26700	NUM
easat-804	4	31	,	,	PUNCT
easat-804	4	32	pahang	pahang	PROPN
easat-804	4	33	,	,	PUNCT
easat-804	4	34	malaysia	malaysia	PROPN
easat-804	4	35	;	;	PUNCT
easat-804	4	36	nasrudin@uniten.edu.my	nasrudin@uniten.edu.my	NOUN
easat-804	4	37	(	(	PUNCT
easat-804	4	38	n.b	n.b	PROPN
easat-804	4	39	.	.	PROPN
easat-804	4	40	)	)	PUNCT
easat-804	4	41	.	.	PUNCT
easat-804	5	1	3faculty	3faculty	NUM
easat-804	5	2	of	of	ADP
easat-804	5	3	accountancy	accountancy	NOUN
easat-804	5	4	,	,	PUNCT
easat-804	5	5	universititeknologi	universititeknologi	PROPN
easat-804	5	6	mara	mara	PROPN
easat-804	5	7	cawangan	cawangan	PROPN
easat-804	5	8	selangor	selangor	PROPN
easat-804	5	9	,	,	PUNCT
easat-804	5	10	42300	42300	NUM
easat-804	5	11	bandar	bandar	NOUN
easat-804	5	12	puncak	puncak	PROPN
easat-804	5	13	alam	alam	PROPN
easat-804	5	14	,	,	PUNCT
easat-804	5	15	selangor	selangor	PROPN
easat-804	5	16	,	,	PUNCT
easat-804	5	17	malaysia	malaysia	PROPN
easat-804	5	18	;	;	PUNCT
easat-804	5	19	erlanekg@uitm.edu.my	erlanekg@uitm.edu.my	ADJ
easat-804	5	20	(	(	PUNCT
easat-804	5	21	e.k.g	e.k.g	NOUN
easat-804	5	22	)	)	PUNCT
easat-804	5	23	;	;	PUNCT
easat-804	5	24	kamaruzzaman@uitm.edu.my	kamaruzzaman@uitm.edu.my	PROPN
easat-804	5	25	(	(	PUNCT
easat-804	5	26	k.m	k.m	PROPN
easat-804	5	27	.	.	PROPN
easat-804	5	28	)	)	PUNCT
easat-804	5	29	.	.	PUNCT
easat-804	6	1	4department	4department	NUM
easat-804	6	2	of	of	ADP
easat-804	6	3	banking	banking	NOUN
easat-804	6	4	,	,	PUNCT
easat-804	6	5	tashkent	tashkent	PROPN
easat-804	6	6	institute	institute	PROPN
easat-804	6	7	of	of	ADP
easat-804	6	8	finance	finance	PROPN
easat-804	6	9	,	,	PUNCT
easat-804	6	10	uzbekistan	uzbekistan	PROPN
easat-804	6	11	;	;	PUNCT
easat-804	6	12	akromomonov66@gmail.com	akromomonov66@gmail.com	X
easat-804	6	13	(	(	PUNCT
easat-804	6	14	a.o	a.o	PROPN
easat-804	6	15	.	.	PROPN
easat-804	6	16	)	)	PUNCT
easat-804	6	17	.	.	PUNCT
easat-804	7	1	abstract	abstract	ADV
easat-804	7	2	:	:	PUNCT
easat-804	7	3	this	this	DET
easat-804	7	4	study	study	NOUN
easat-804	7	5	aims	aim	VERB
easat-804	7	6	to	to	PART
easat-804	7	7	examine	examine	VERB
easat-804	7	8	the	the	DET
easat-804	7	9	perception	perception	NOUN
easat-804	7	10	of	of	ADP
easat-804	7	11	risk	risk	NOUN
easat-804	7	12	management	management	NOUN
easat-804	7	13	and	and	CCONJ
easat-804	7	14	internal	internal	ADJ
easat-804	7	15	control	control	NOUN
easat-804	7	16	in	in	ADP
easat-804	7	17	the	the	DET
easat-804	7	18	public	public	ADJ
easat-804	7	19	sector	sector	NOUN
easat-804	7	20	,	,	PUNCT
easat-804	7	21	specifically	specifically	ADV
easat-804	7	22	concerning	concern	VERB
easat-804	7	23	preventing	prevent	VERB
easat-804	7	24	fraud	fraud	NOUN
easat-804	7	25	.	.	PUNCT
easat-804	8	1	specifically	specifically	ADV
easat-804	8	2	,	,	PUNCT
easat-804	8	3	this	this	DET
easat-804	8	4	study	study	NOUN
easat-804	8	5	examines	examine	VERB
easat-804	8	6	the	the	DET
easat-804	8	7	various	various	ADJ
easat-804	8	8	aspects	aspect	NOUN
easat-804	8	9	of	of	ADP
easat-804	8	10	fraud	fraud	NOUN
easat-804	8	11	prevention	prevention	NOUN
easat-804	8	12	among	among	ADP
easat-804	8	13	employees	employee	NOUN
easat-804	8	14	in	in	ADP
easat-804	8	15	the	the	DET
easat-804	8	16	public	public	ADJ
easat-804	8	17	sector	sector	NOUN
easat-804	8	18	,	,	PUNCT
easat-804	8	19	including	include	VERB
easat-804	8	20	goal	goal	NOUN
easat-804	8	21	formulation	formulation	NOUN
easat-804	8	22	,	,	PUNCT
easat-804	8	23	internal	internal	ADJ
easat-804	8	24	environment	environment	NOUN
easat-804	8	25	,	,	PUNCT
easat-804	8	26	and	and	CCONJ
easat-804	8	27	communication	communication	NOUN
easat-804	8	28	of	of	ADP
easat-804	8	29	information	information	NOUN
easat-804	8	30	,	,	PUNCT
easat-804	8	31	risk	risk	NOUN
easat-804	8	32	response	response	NOUN
easat-804	8	33	,	,	PUNCT
easat-804	8	34	monitoring	monitoring	NOUN
easat-804	8	35	,	,	PUNCT
easat-804	8	36	risk	risk	NOUN
easat-804	8	37	assessment	assessment	NOUN
easat-804	8	38	,	,	PUNCT
easat-804	8	39	and	and	CCONJ
easat-804	8	40	control	control	NOUN
easat-804	8	41	actions	action	NOUN
easat-804	8	42	.	.	PUNCT
easat-804	9	1	a	a	DET
easat-804	9	2	total	total	NOUN
easat-804	9	3	of	of	ADP
easat-804	9	4	537	537	NUM
easat-804	9	5	individuals	individual	NOUN
easat-804	9	6	working	work	VERB
easat-804	9	7	in	in	ADP
easat-804	9	8	the	the	DET
easat-804	9	9	procurement	procurement	NOUN
easat-804	9	10	and	and	CCONJ
easat-804	9	11	finance	finance	NOUN
easat-804	9	12	departments	department	NOUN
easat-804	9	13	of	of	ADP
easat-804	9	14	federal	federal	ADJ
easat-804	9	15	ministries	ministry	NOUN
easat-804	9	16	participated	participate	VERB
easat-804	9	17	in	in	ADP
easat-804	9	18	a	a	DET
easat-804	9	19	questionnaire	questionnaire	NOUN
easat-804	9	20	survey	survey	NOUN
easat-804	9	21	conducted	conduct	VERB
easat-804	9	22	using	use	VERB
easat-804	9	23	the	the	DET
easat-804	9	24	committee	committee	NOUN
easat-804	9	25	of	of	ADP
easat-804	9	26	sponsoring	sponsor	VERB
easat-804	9	27	organizations	organization	NOUN
easat-804	9	28	framework	framework	NOUN
easat-804	9	29	and	and	CCONJ
easat-804	9	30	focused	focus	VERB
easat-804	9	31	on	on	ADP
easat-804	9	32	fraud	fraud	NOUN
easat-804	9	33	prevention	prevention	NOUN
easat-804	9	34	.	.	PUNCT
easat-804	10	1	this	this	DET
easat-804	10	2	study	study	NOUN
easat-804	10	3	shows	show	VERB
easat-804	10	4	that	that	SCONJ
easat-804	10	5	risk	risk	NOUN
easat-804	10	6	assessment	assessment	NOUN
easat-804	10	7	,	,	PUNCT
easat-804	10	8	control	control	NOUN
easat-804	10	9	actions	action	NOUN
easat-804	10	10	,	,	PUNCT
easat-804	10	11	and	and	CCONJ
easat-804	10	12	information	information	NOUN
easat-804	10	13	and	and	CCONJ
easat-804	10	14	communication	communication	NOUN
easat-804	10	15	exert	exert	VERB
easat-804	10	16	a	a	DET
easat-804	10	17	favorable	favorable	ADJ
easat-804	10	18	influence	influence	NOUN
easat-804	10	19	on	on	ADP
easat-804	10	20	the	the	DET
easat-804	10	21	prevention	prevention	NOUN
easat-804	10	22	of	of	ADP
easat-804	10	23	fraudulent	fraudulent	ADJ
easat-804	10	24	activities	activity	NOUN
easat-804	10	25	.	.	PUNCT
easat-804	11	1	this	this	DET
easat-804	11	2	study	study	NOUN
easat-804	11	3	revealed	reveal	VERB
easat-804	11	4	that	that	SCONJ
easat-804	11	5	risk	risk	NOUN
easat-804	11	6	assessment	assessment	NOUN
easat-804	11	7	,	,	PUNCT
easat-804	11	8	control	control	NOUN
easat-804	11	9	actions	action	NOUN
easat-804	11	10	,	,	PUNCT
easat-804	11	11	and	and	CCONJ
easat-804	11	12	information	information	NOUN
easat-804	11	13	and	and	CCONJ
easat-804	11	14	communication	communication	NOUN
easat-804	11	15	exert	exert	VERB
easat-804	11	16	a	a	DET
easat-804	11	17	favorable	favorable	ADJ
easat-804	11	18	influence	influence	NOUN
easat-804	11	19	on	on	ADP
easat-804	11	20	the	the	DET
easat-804	11	21	prevention	prevention	NOUN
easat-804	11	22	of	of	ADP
easat-804	11	23	fraudulent	fraudulent	ADJ
easat-804	11	24	activities	activity	NOUN
easat-804	11	25	.	.	PUNCT
easat-804	12	1	this	this	DET
easat-804	12	2	study	study	NOUN
easat-804	12	3	can	can	AUX
easat-804	12	4	contribute	contribute	VERB
easat-804	12	5	to	to	ADP
easat-804	12	6	the	the	DET
easat-804	12	7	government	government	NOUN
easat-804	12	8	's	's	PART
easat-804	12	9	efforts	effort	NOUN
easat-804	12	10	in	in	ADP
easat-804	12	11	improving	improve	VERB
easat-804	12	12	risk	risk	NOUN
easat-804	12	13	management	management	NOUN
easat-804	12	14	,	,	PUNCT
easat-804	12	15	addressing	address	VERB
easat-804	12	16	corruption	corruption	NOUN
easat-804	12	17	,	,	PUNCT
easat-804	12	18	and	and	CCONJ
easat-804	12	19	advancing	advance	VERB
easat-804	12	20	the	the	DET
easat-804	12	21	sustainable	sustainable	ADJ
easat-804	12	22	development	development	NOUN
easat-804	12	23	goal	goal	NOUN
easat-804	12	24	(	(	PUNCT
easat-804	12	25	sdg	sdg	NOUN
easat-804	12	26	)	)	PUNCT
easat-804	12	27	12	12	NUM
easat-804	12	28	and	and	CCONJ
easat-804	12	29	16	16	NUM
easat-804	12	30	initiatives	initiative	NOUN
easat-804	12	31	.	.	PUNCT
easat-804	13	1	keywords	keyword	NOUN
easat-804	13	2	:	:	PUNCT
easat-804	13	3	committee	committee	NOUN
easat-804	13	4	of	of	ADP
easat-804	13	5	sponsoring	sponsor	VERB
easat-804	13	6	organizations	organization	NOUN
easat-804	13	7	,	,	PUNCT
easat-804	13	8	enterprise	enterprise	NOUN
easat-804	13	9	risk	risk	NOUN
easat-804	13	10	management	management	NOUN
easat-804	13	11	,	,	PUNCT
easat-804	13	12	federal	federal	ADJ
easat-804	13	13	ministries	ministry	NOUN
easat-804	13	14	,	,	PUNCT
easat-804	13	15	fraud	fraud	NOUN
easat-804	13	16	,	,	PUNCT
easat-804	13	17	internal	internal	ADJ
easat-804	13	18	control	control	NOUN
easat-804	13	19	,	,	PUNCT
easat-804	13	20	malaysia	malaysia	PROPN
easat-804	13	21	,	,	PUNCT
easat-804	13	22	risk	risk	NOUN
easat-804	13	23	management	management	NOUN
easat-804	13	24	,	,	PUNCT
easat-804	13	25	sustainable	sustainable	ADJ
easat-804	13	26	development	development	NOUN
easat-804	13	27	goal	goal	NOUN
easat-804	13	28	.	.	PUNCT
easat-804	14	1	1	1	X
easat-804	14	2	.	.	X
easat-804	14	3	introduction	introduction	NOUN
easat-804	14	4	fraud	fraud	NOUN
easat-804	14	5	risk	risk	NOUN
easat-804	14	6	is	be	AUX
easat-804	14	7	one	one	NUM
easat-804	14	8	of	of	ADP
easat-804	14	9	the	the	DET
easat-804	14	10	hot	hot	ADJ
easat-804	14	11	issues	issue	NOUN
easat-804	14	12	,	,	PUNCT
easat-804	14	13	whether	whether	SCONJ
easat-804	14	14	in	in	ADP
easat-804	14	15	the	the	DET
easat-804	14	16	public	public	ADJ
easat-804	14	17	or	or	CCONJ
easat-804	14	18	private	private	ADJ
easat-804	14	19	sector	sector	NOUN
easat-804	14	20	,	,	PUNCT
easat-804	14	21	that	that	PRON
easat-804	14	22	could	could	AUX
easat-804	14	23	happen	happen	VERB
easat-804	14	24	at	at	ADP
easat-804	14	25	the	the	DET
easat-804	14	26	management	management	NOUN
easat-804	14	27	and	and	CCONJ
easat-804	14	28	supporting	support	VERB
easat-804	14	29	levels	level	NOUN
easat-804	14	30	.	.	PUNCT
easat-804	15	1	fraud	fraud	NOUN
easat-804	15	2	could	could	AUX
easat-804	15	3	occur	occur	VERB
easat-804	15	4	due	due	ADJ
easat-804	15	5	to	to	ADP
easat-804	15	6	factors	factor	NOUN
easat-804	15	7	such	such	ADJ
easat-804	15	8	as	as	ADP
easat-804	15	9	a	a	DET
easat-804	15	10	lack	lack	NOUN
easat-804	15	11	of	of	ADP
easat-804	15	12	internal	internal	ADJ
easat-804	15	13	control	control	NOUN
easat-804	15	14	in	in	ADP
easat-804	15	15	the	the	DET
easat-804	15	16	organisation	organisation	NOUN
easat-804	15	17	,	,	PUNCT
easat-804	15	18	limited	limited	ADJ
easat-804	15	19	employee	employee	NOUN
easat-804	15	20	education	education	NOUN
easat-804	15	21	and	and	CCONJ
easat-804	15	22	competence	competence	NOUN
easat-804	15	23	,	,	PUNCT
easat-804	15	24	and	and	CCONJ
easat-804	15	25	a	a	DET
easat-804	15	26	lack	lack	NOUN
easat-804	15	27	of	of	ADP
easat-804	15	28	tone	tone	NOUN
easat-804	15	29	at	at	ADP
easat-804	15	30	the	the	DET
easat-804	15	31	top	top	NOUN
easat-804	15	32	[	[	X
easat-804	15	33	1	1	NUM
easat-804	15	34	]	]	PUNCT
easat-804	15	35	.	.	PUNCT
easat-804	16	1	according	accord	VERB
easat-804	16	2	to	to	ADP
easat-804	16	3	the	the	DET
easat-804	16	4	association	association	NOUN
easat-804	16	5	of	of	ADP
easat-804	16	6	certified	certify	VERB
easat-804	16	7	fraud	fraud	NOUN
easat-804	16	8	examiners	examiner	NOUN
easat-804	16	9	(	(	PUNCT
easat-804	16	10	acfe	acfe	NOUN
easat-804	16	11	)	)	PUNCT
easat-804	17	1	[	[	X
easat-804	17	2	1	1	NUM
easat-804	17	3	]	]	PUNCT
easat-804	17	4	,	,	PUNCT
easat-804	17	5	corruption	corruption	NOUN
easat-804	17	6	is	be	AUX
easat-804	17	7	the	the	DET
easat-804	17	8	highest	high	ADJ
easat-804	17	9	standard	standard	ADJ
easat-804	17	10	fraud	fraud	NOUN
easat-804	17	11	scheme	scheme	NOUN
easat-804	17	12	for	for	ADP
easat-804	17	13	the	the	DET
easat-804	17	14	government	government	NOUN
easat-804	17	15	sector	sector	NOUN
easat-804	17	16	,	,	PUNCT
easat-804	17	17	and	and	CCONJ
easat-804	17	18	this	this	PRON
easat-804	17	19	is	be	AUX
easat-804	17	20	aligned	align	VERB
easat-804	17	21	with	with	ADP
easat-804	17	22	the	the	DET
easat-804	17	23	malaysian	malaysian	ADJ
easat-804	17	24	corruption	corruption	NOUN
easat-804	17	25	perceptions	perception	NOUN
easat-804	17	26	index	index	NOUN
easat-804	17	27	(	(	PUNCT
easat-804	17	28	cpi	cpi	PROPN
easat-804	17	29	)	)	PUNCT
easat-804	17	30	in	in	ADP
easat-804	17	31	table	table	NOUN
easat-804	17	32	1	1	NUM
easat-804	17	33	,	,	PUNCT
easat-804	17	34	while	while	SCONJ
easat-804	17	35	external	external	ADJ
easat-804	17	36	audit	audit	NOUN
easat-804	17	37	of	of	ADP
easat-804	17	38	financial	financial	ADJ
easat-804	17	39	statements	statement	NOUN
easat-804	17	40	,	,	PUNCT
easat-804	17	41	code	code	NOUN
easat-804	17	42	of	of	ADP
easat-804	17	43	conduct	conduct	NOUN
easat-804	17	44	,	,	PUNCT
easat-804	17	45	internal	internal	ADJ
easat-804	17	46	audit	audit	NOUN
easat-804	17	47	department	department	NOUN
easat-804	17	48	,	,	PUNCT
easat-804	17	49	and	and	CCONJ
easat-804	17	50	hotline	hotline	NOUN
easat-804	17	51	are	be	AUX
easat-804	17	52	the	the	DET
easat-804	17	53	most	most	ADV
easat-804	17	54	common	common	ADJ
easat-804	17	55	anti	anti	ADJ
easat-804	17	56	-	-	ADJ
easat-804	17	57	fraud	fraud	ADJ
easat-804	17	58	controls	control	NOUN
easat-804	17	59	.	.	PUNCT
easat-804	18	1	according	accord	VERB
easat-804	18	2	to	to	ADP
easat-804	18	3	the	the	DET
easat-804	18	4	data	datum	NOUN
easat-804	18	5	,	,	PUNCT
easat-804	18	6	malaysia	malaysia	PROPN
easat-804	18	7	's	's	PART
easat-804	18	8	cpi	cpi	NOUN
easat-804	18	9	ratings	rating	NOUN
easat-804	18	10	have	have	AUX
easat-804	18	11	fluctuated	fluctuate	VERB
easat-804	18	12	over	over	ADP
easat-804	18	13	the	the	DET
easat-804	18	14	years	year	NOUN
easat-804	18	15	but	but	CCONJ
easat-804	18	16	have	have	AUX
easat-804	18	17	consistently	consistently	ADV
easat-804	18	18	remained	remain	VERB
easat-804	18	19	around	around	ADP
easat-804	18	20	the	the	DET
easat-804	18	21	late	late	ADJ
easat-804	18	22	40s	40	NOUN
easat-804	18	23	to	to	ADP
easat-804	18	24	early	early	ADJ
easat-804	18	25	50s	50	NOUN
easat-804	18	26	.	.	PUNCT
easat-804	19	1	the	the	DET
easat-804	19	2	cpi	cpi	PROPN
easat-804	19	3	implies	imply	VERB
easat-804	19	4	that	that	SCONJ
easat-804	19	5	the	the	DET
easat-804	19	6	country	country	NOUN
easat-804	19	7	's	's	PART
easat-804	19	8	impression	impression	NOUN
easat-804	19	9	of	of	ADP
easat-804	19	10	moderate	moderate	ADJ
easat-804	19	11	corruption	corruption	NOUN
easat-804	19	12	is	be	AUX
easat-804	19	13	stable	stable	ADJ
easat-804	19	14	,	,	PUNCT
easat-804	19	15	with	with	ADP
easat-804	19	16	slight	slight	ADJ
easat-804	19	17	changes	change	NOUN
easat-804	19	18	from	from	ADP
easat-804	19	19	year	year	NOUN
easat-804	19	20	to	to	ADP
easat-804	19	21	year	year	NOUN
easat-804	19	22	.	.	PUNCT
easat-804	20	1	the	the	DET
easat-804	20	2	cpi	cpi	PROPN
easat-804	20	3	scores	score	NOUN
easat-804	20	4	have	have	AUX
easat-804	20	5	been	be	AUX
easat-804	20	6	relatively	relatively	ADV
easat-804	20	7	stable	stable	ADJ
easat-804	20	8	,	,	PUNCT
easat-804	20	9	with	with	ADP
easat-804	20	10	most	most	ADJ
easat-804	20	11	years	year	NOUN
easat-804	20	12	falling	fall	VERB
easat-804	20	13	within	within	ADP
easat-804	20	14	a	a	DET
easat-804	20	15	small	small	ADJ
easat-804	20	16	range	range	NOUN
easat-804	20	17	.	.	PUNCT
easat-804	21	1	it	it	PRON
easat-804	21	2	could	could	AUX
easat-804	21	3	imply	imply	VERB
easat-804	21	4	that	that	SCONJ
easat-804	21	5	the	the	DET
easat-804	21	6	perception	perception	NOUN
easat-804	21	7	of	of	ADP
easat-804	21	8	corruption	corruption	NOUN
easat-804	21	9	in	in	ADP
easat-804	21	10	malaysia	malaysia	PROPN
easat-804	21	11	has	have	AUX
easat-804	21	12	not	not	PART
easat-804	21	13	changed	change	VERB
easat-804	21	14	significantly	significantly	ADV
easat-804	21	15	during	during	ADP
easat-804	21	16	this	this	DET
easat-804	21	17	period	period	NOUN
easat-804	21	18	.	.	PUNCT
easat-804	22	1	cpi	cpi	PROPN
easat-804	22	2	ratings	rating	NOUN
easat-804	22	3	have	have	AUX
easat-804	22	4	stayed	stay	VERB
easat-804	22	5	in	in	ADP
easat-804	22	6	the	the	DET
easat-804	22	7	upper	upper	ADJ
easat-804	22	8	40s	40	NOUN
easat-804	22	9	to	to	ADP
easat-804	22	10	low	low	ADJ
easat-804	22	11	50s	50	NOUN
easat-804	22	12	in	in	ADP
easat-804	22	13	recent	recent	ADJ
easat-804	22	14	years	year	NOUN
easat-804	22	15	(	(	PUNCT
easat-804	22	16	2020	2020	NUM
easat-804	22	17	,	,	PUNCT
easat-804	22	18	2021	2021	NUM
easat-804	22	19	,	,	PUNCT
easat-804	22	20	and	and	CCONJ
easat-804	22	21	2022	2022	NUM
easat-804	22	22	)	)	PUNCT
easat-804	22	23	,	,	PUNCT
easat-804	22	24	indicating	indicate	VERB
easat-804	22	25	a	a	DET
easat-804	22	26	moderate	moderate	ADJ
easat-804	22	27	level	level	NOUN
easat-804	22	28	of	of	ADP
easat-804	22	29	perceived	perceive	VERB
easat-804	22	30	corruption	corruption	NOUN
easat-804	22	31	.	.	PUNCT
easat-804	23	1	the	the	DET
easat-804	23	2	external	external	ADJ
easat-804	23	3	variables	variable	NOUN
easat-804	23	4	such	such	ADJ
easat-804	23	5	as	as	ADP
easat-804	23	6	changes	change	NOUN
easat-804	23	7	in	in	ADP
easat-804	23	8	government	government	NOUN
easat-804	23	9	policy	policy	NOUN
easat-804	23	10	,	,	PUNCT
easat-804	23	11	anti	anti	ADJ
easat-804	23	12	-	-	ADJ
easat-804	23	13	corruption	corruption	ADJ
easat-804	23	14	campaigns	campaign	NOUN
easat-804	23	15	,	,	PUNCT
easat-804	23	16	and	and	CCONJ
easat-804	23	17	high	high	ADJ
easat-804	23	18	-	-	PUNCT
easat-804	23	19	profile	profile	NOUN
easat-804	23	20	corruption	corruption	NOUN
easat-804	23	21	cases	case	NOUN
easat-804	23	22	can	can	AUX
easat-804	23	23	all	all	PRON
easat-804	23	24	impact	impact	VERB
easat-804	23	25	a	a	DET
easat-804	23	26	country	country	NOUN
easat-804	23	27	's	's	PART
easat-804	23	28	image	image	NOUN
easat-804	23	29	of	of	ADP
easat-804	23	30	corruption	corruption	NOUN
easat-804	23	31	.	.	PUNCT
easat-804	24	1	126	126	NUM
easat-804	24	2	edelweiss	edelweiss	PROPN
easat-804	24	3	applied	apply	VERB
easat-804	24	4	science	science	NOUN
easat-804	24	5	and	and	CCONJ
easat-804	24	6	technology	technology	NOUN
easat-804	24	7	issn	issn	PROPN
easat-804	24	8	:	:	PUNCT
easat-804	24	9	2576	2576	NUM
easat-804	24	10	-	-	SYM
easat-804	24	11	8484	8484	NUM
easat-804	24	12	vol	vol	NOUN
easat-804	24	13	.	.	PROPN
easat-804	24	14	8	8	NUM
easat-804	24	15	,	,	PUNCT
easat-804	24	16	no	no	INTJ
easat-804	24	17	.	.	NOUN
easat-804	25	1	3	3	NUM
easat-804	25	2	:	:	SYM
easat-804	25	3	125	125	NUM
easat-804	25	4	-	-	SYM
easat-804	25	5	144	144	NUM
easat-804	25	6	,	,	PUNCT
easat-804	25	7	2024	2024	NUM
easat-804	25	8	doi	doi	NOUN
easat-804	25	9	:	:	PUNCT
easat-804	25	10	10.55214/25768484.v8i3.804	10.55214/25768484.v8i3.804	PROPN
easat-804	25	11	©	©	ADP
easat-804	25	12	2024	2024	NUM
easat-804	25	13	by	by	ADP
easat-804	25	14	the	the	DET
easat-804	25	15	authors	author	NOUN
easat-804	25	16	;	;	PUNCT
easat-804	25	17	licensee	licensee	NOUN
easat-804	25	18	learning	learning	NOUN
easat-804	25	19	gate	gate	NOUN
easat-804	25	20	identifying	identify	VERB
easat-804	25	21	corruption	corruption	NOUN
easat-804	25	22	risks	risk	VERB
easat-804	25	23	relevant	relevant	ADJ
easat-804	25	24	to	to	ADP
easat-804	25	25	the	the	DET
easat-804	25	26	malaysian	malaysian	ADJ
easat-804	25	27	context	context	NOUN
easat-804	25	28	should	should	AUX
easat-804	25	29	be	be	AUX
easat-804	25	30	part	part	NOUN
easat-804	25	31	of	of	ADP
easat-804	25	32	risk	risk	NOUN
easat-804	25	33	management	management	NOUN
easat-804	25	34	practices	practice	NOUN
easat-804	25	35	.	.	PUNCT
easat-804	26	1	over	over	ADP
easat-804	26	2	time	time	NOUN
easat-804	26	3	,	,	PUNCT
easat-804	26	4	the	the	DET
easat-804	26	5	volatility	volatility	NOUN
easat-804	26	6	in	in	ADP
easat-804	26	7	cpi	cpi	PROPN
easat-804	26	8	scores	score	NOUN
easat-804	26	9	demonstrates	demonstrate	VERB
easat-804	26	10	that	that	SCONJ
easat-804	26	11	the	the	DET
easat-804	26	12	corruption	corruption	NOUN
easat-804	26	13	landscape	landscape	NOUN
easat-804	26	14	is	be	AUX
easat-804	26	15	changing	change	VERB
easat-804	26	16	,	,	PUNCT
easat-804	26	17	emphasising	emphasise	VERB
easat-804	26	18	the	the	DET
easat-804	26	19	significance	significance	NOUN
easat-804	26	20	of	of	ADP
easat-804	26	21	continuing	continue	VERB
easat-804	26	22	risk	risk	NOUN
easat-804	26	23	assessment	assessment	NOUN
easat-804	26	24	and	and	CCONJ
easat-804	26	25	monitoring	monitoring	NOUN
easat-804	26	26	.	.	PUNCT
easat-804	27	1	in	in	ADP
easat-804	27	2	an	an	DET
easat-804	27	3	environment	environment	NOUN
easat-804	27	4	where	where	SCONJ
easat-804	27	5	corruption	corruption	NOUN
easat-804	27	6	threats	threat	NOUN
easat-804	27	7	abound	abound	VERB
easat-804	27	8	,	,	PUNCT
easat-804	27	9	the	the	DET
easat-804	27	10	requirement	requirement	NOUN
easat-804	27	11	for	for	ADP
easat-804	27	12	strong	strong	ADJ
easat-804	27	13	internal	internal	ADJ
easat-804	27	14	controls	control	NOUN
easat-804	27	15	is	be	AUX
easat-804	27	16	obvious	obvious	ADJ
easat-804	27	17	.	.	PUNCT
easat-804	28	1	risk	risk	NOUN
easat-804	28	2	management	management	NOUN
easat-804	28	3	and	and	CCONJ
easat-804	28	4	internal	internal	ADJ
easat-804	28	5	control	control	NOUN
easat-804	28	6	should	should	AUX
easat-804	28	7	work	work	VERB
easat-804	28	8	in	in	ADP
easat-804	28	9	tandem	tandem	NOUN
easat-804	28	10	to	to	PART
easat-804	28	11	handle	handle	VERB
easat-804	28	12	corruption	corruption	NOUN
easat-804	28	13	issues	issue	NOUN
easat-804	28	14	.	.	PUNCT
easat-804	29	1	they	they	PRON
easat-804	29	2	should	should	AUX
easat-804	29	3	be	be	AUX
easat-804	29	4	incorporated	incorporate	VERB
easat-804	29	5	into	into	ADP
easat-804	29	6	an	an	DET
easat-804	29	7	organization	organization	NOUN
easat-804	29	8	's	's	PART
easat-804	29	9	governance	governance	NOUN
easat-804	29	10	framework	framework	NOUN
easat-804	29	11	to	to	PART
easat-804	29	12	ensure	ensure	VERB
easat-804	29	13	that	that	SCONJ
easat-804	29	14	anti	anti	ADJ
easat-804	29	15	-	-	ADJ
easat-804	29	16	corruption	corruption	ADJ
easat-804	29	17	initiatives	initiative	NOUN
easat-804	29	18	are	be	AUX
easat-804	29	19	consistent	consistent	ADJ
easat-804	29	20	with	with	ADP
easat-804	29	21	overall	overall	ADJ
easat-804	29	22	risk	risk	NOUN
easat-804	29	23	mitigation	mitigation	NOUN
easat-804	29	24	and	and	CCONJ
easat-804	29	25	control	control	NOUN
easat-804	29	26	techniques	technique	NOUN
easat-804	29	27	.	.	PUNCT
easat-804	30	1	table	table	NOUN
easat-804	30	2	1	1	NUM
easat-804	30	3	.	.	PUNCT
easat-804	31	1	malaysian	malaysian	ADJ
easat-804	31	2	corruption	corruption	NOUN
easat-804	31	3	perceptions	perception	NOUN
easat-804	31	4	index	index	NOUN
easat-804	31	5	(	(	PUNCT
easat-804	31	6	cpi	cpi	PROPN
easat-804	31	7	)	)	PUNCT
easat-804	31	8	.	.	PUNCT
easat-804	32	1	year	year	NOUN
easat-804	32	2	cpi	cpi	PROPN
easat-804	32	3	score	score	NOUN
easat-804	32	4	over	over	ADP
easat-804	32	5	100	100	NUM
easat-804	32	6	points	point	NOUN
easat-804	32	7	2012	2012	NUM
easat-804	32	8	49	49	NUM
easat-804	32	9	2013	2013	NUM
easat-804	32	10	50	50	NUM
easat-804	32	11	2014	2014	NUM
easat-804	32	12	52	52	NUM
easat-804	32	13	2015	2015	NUM
easat-804	32	14	50	50	NUM
easat-804	32	15	2016	2016	NUM
easat-804	32	16	49	49	NUM
easat-804	32	17	2017	2017	NUM
easat-804	32	18	47	47	NUM
easat-804	32	19	2018	2018	NUM
easat-804	32	20	47	47	NUM
easat-804	32	21	2019	2019	NUM
easat-804	32	22	53	53	NUM
easat-804	32	23	2020	2020	NUM
easat-804	32	24	51	51	NUM
easat-804	32	25	2021	2021	NUM
easat-804	32	26	48	48	NUM
easat-804	32	27	2022	2022	NUM
easat-804	32	28	47	47	NUM
easat-804	32	29	source	source	NOUN
easat-804	32	30	:	:	PUNCT
easat-804	32	31	transparency	transparency	NOUN
easat-804	32	32	international	international	NOUN
easat-804	33	1	[	[	X
easat-804	33	2	2	2	NUM
easat-804	33	3	]	]	PUNCT
easat-804	33	4	.	.	PUNCT
easat-804	34	1	hence	hence	ADV
easat-804	34	2	,	,	PUNCT
easat-804	34	3	a	a	DET
easat-804	34	4	thorough	thorough	ADJ
easat-804	34	5	analysis	analysis	NOUN
easat-804	34	6	of	of	ADP
easat-804	34	7	the	the	DET
easat-804	34	8	significance	significance	NOUN
easat-804	34	9	of	of	ADP
easat-804	34	10	risk	risk	NOUN
easat-804	34	11	management	management	NOUN
easat-804	34	12	and	and	CCONJ
easat-804	34	13	internal	internal	ADJ
easat-804	34	14	control	control	NOUN
easat-804	34	15	elements	element	NOUN
easat-804	34	16	that	that	PRON
easat-804	34	17	could	could	AUX
easat-804	34	18	impact	impact	VERB
easat-804	34	19	fraud	fraud	NOUN
easat-804	34	20	prevention	prevention	NOUN
easat-804	34	21	is	be	AUX
easat-804	34	22	warranted	warrant	VERB
easat-804	34	23	to	to	PART
easat-804	34	24	enhance	enhance	VERB
easat-804	34	25	the	the	DET
easat-804	34	26	comprehension	comprehension	NOUN
easat-804	34	27	of	of	ADP
easat-804	34	28	risk	risk	NOUN
easat-804	34	29	management	management	NOUN
easat-804	34	30	among	among	ADP
easat-804	34	31	public	public	ADJ
easat-804	34	32	sector	sector	NOUN
easat-804	34	33	personnel	personnel	NOUN
easat-804	34	34	.	.	PUNCT
easat-804	35	1	however	however	ADV
easat-804	35	2	,	,	PUNCT
easat-804	35	3	limited	limited	ADJ
easat-804	35	4	research	research	NOUN
easat-804	35	5	has	have	AUX
easat-804	35	6	investigated	investigate	VERB
easat-804	35	7	employees	employee	NOUN
easat-804	35	8	'	'	PART
easat-804	35	9	opinions	opinion	NOUN
easat-804	35	10	of	of	ADP
easat-804	35	11	risk	risk	NOUN
easat-804	35	12	management	management	NOUN
easat-804	35	13	and	and	CCONJ
easat-804	35	14	internal	internal	ADJ
easat-804	35	15	control	control	NOUN
easat-804	35	16	in	in	ADP
easat-804	35	17	fraud	fraud	NOUN
easat-804	35	18	prevention	prevention	NOUN
easat-804	35	19	within	within	ADP
easat-804	35	20	the	the	DET
easat-804	35	21	public	public	ADJ
easat-804	35	22	sector	sector	NOUN
easat-804	35	23	[	[	X
easat-804	35	24	3	3	NUM
easat-804	35	25	,	,	PUNCT
easat-804	35	26	4]and	4]and	NUM
easat-804	35	27	the	the	DET
easat-804	35	28	early	early	ADJ
easat-804	35	29	process	process	NOUN
easat-804	35	30	of	of	ADP
easat-804	35	31	the	the	DET
easat-804	35	32	implementation	implementation	NOUN
easat-804	35	33	of	of	ADP
easat-804	35	34	risk	risk	NOUN
easat-804	35	35	management	management	NOUN
easat-804	35	36	and	and	CCONJ
easat-804	35	37	internal	internal	ADJ
easat-804	35	38	control	control	NOUN
easat-804	35	39	(	(	PUNCT
easat-804	35	40	such	such	ADJ
easat-804	35	41	as	as	ADP
easat-804	35	42	ilias	ilias	PROPN
easat-804	35	43	,	,	PUNCT
easat-804	35	44	et	et	PROPN
easat-804	35	45	al	al	PROPN
easat-804	35	46	.	.	PUNCT
easat-804	36	1	[	[	X
easat-804	36	2	5	5	NUM
easat-804	36	3	]	]	PUNCT
easat-804	36	4	and	and	CCONJ
easat-804	36	5	setapa	setapa	VERB
easat-804	36	6	and	and	CCONJ
easat-804	36	7	zakwan	zakwan	PROPN
easat-804	37	1	[	[	X
easat-804	37	2	6	6	NUM
easat-804	37	3	]	]	NUM
easat-804	37	4	)	)	PUNCT
easat-804	37	5	.	.	PUNCT
easat-804	38	1	therefore	therefore	ADV
easat-804	38	2	,	,	PUNCT
easat-804	38	3	this	this	DET
easat-804	38	4	study	study	NOUN
easat-804	38	5	investigates	investigate	VERB
easat-804	38	6	the	the	DET
easat-804	38	7	public	public	ADJ
easat-804	38	8	sector	sector	NOUN
easat-804	38	9	's	's	PART
easat-804	38	10	perception	perception	NOUN
easat-804	38	11	of	of	ADP
easat-804	38	12	risk	risk	NOUN
easat-804	38	13	management	management	NOUN
easat-804	38	14	and	and	CCONJ
easat-804	38	15	internal	internal	ADJ
easat-804	38	16	control	control	NOUN
easat-804	38	17	regarding	regard	VERB
easat-804	38	18	fraud	fraud	NOUN
easat-804	38	19	prevention	prevention	NOUN
easat-804	38	20	.	.	PUNCT
easat-804	39	1	the	the	DET
easat-804	39	2	outcomes	outcome	NOUN
easat-804	39	3	of	of	ADP
easat-804	39	4	this	this	DET
easat-804	39	5	investigation	investigation	NOUN
easat-804	39	6	are	be	AUX
easat-804	39	7	anticipated	anticipate	VERB
easat-804	39	8	to	to	PART
easat-804	39	9	provide	provide	VERB
easat-804	39	10	valuable	valuable	ADJ
easat-804	39	11	insights	insight	NOUN
easat-804	39	12	for	for	ADP
easat-804	39	13	the	the	DET
easat-804	39	14	government	government	NOUN
easat-804	39	15	in	in	ADP
easat-804	39	16	formulating	formulate	VERB
easat-804	39	17	a	a	DET
easat-804	39	18	more	more	ADV
easat-804	39	19	extensive	extensive	ADJ
easat-804	39	20	risk	risk	NOUN
easat-804	39	21	management	management	NOUN
easat-804	39	22	and	and	CCONJ
easat-804	39	23	internal	internal	ADJ
easat-804	39	24	control	control	NOUN
easat-804	39	25	structure	structure	NOUN
easat-804	39	26	to	to	PART
easat-804	39	27	mitigate	mitigate	VERB
easat-804	39	28	corruption	corruption	NOUN
easat-804	39	29	within	within	ADP
easat-804	39	30	the	the	DET
easat-804	39	31	public	public	ADJ
easat-804	39	32	sector	sector	NOUN
easat-804	39	33	.	.	PUNCT
easat-804	40	1	the	the	DET
easat-804	40	2	results	result	NOUN
easat-804	40	3	of	of	ADP
easat-804	40	4	this	this	DET
easat-804	40	5	current	current	ADJ
easat-804	40	6	study	study	NOUN
easat-804	40	7	align	align	VERB
easat-804	40	8	with	with	ADP
easat-804	40	9	the	the	DET
easat-804	40	10	government	government	NOUN
easat-804	40	11	's	's	PART
easat-804	40	12	sustainable	sustainable	ADJ
easat-804	40	13	development	development	NOUN
easat-804	40	14	goal	goal	NOUN
easat-804	40	15	[	[	X
easat-804	40	16	7	7	NUM
easat-804	40	17	]	]	PUNCT
easat-804	40	18	,	,	PUNCT
easat-804	40	19	which	which	PRON
easat-804	40	20	aims	aim	VERB
easat-804	40	21	to	to	PART
easat-804	40	22	advance	advance	VERB
easat-804	40	23	sustainable	sustainable	ADJ
easat-804	40	24	public	public	ADJ
easat-804	40	25	procurement	procurement	NOUN
easat-804	40	26	practices	practice	NOUN
easat-804	40	27	through	through	ADP
easat-804	40	28	national	national	ADJ
easat-804	40	29	policies	policy	NOUN
easat-804	40	30	and	and	CCONJ
easat-804	40	31	priorities	priority	NOUN
easat-804	40	32	.	.	PUNCT
easat-804	41	1	additionally	additionally	ADV
easat-804	41	2	,	,	PUNCT
easat-804	41	3	it	it	PRON
easat-804	41	4	aligns	align	VERB
easat-804	41	5	with	with	ADP
easat-804	41	6	the	the	DET
easat-804	41	7	sustainable	sustainable	ADJ
easat-804	41	8	development	development	NOUN
easat-804	41	9	goal	goal	NOUN
easat-804	41	10	[	[	X
easat-804	41	11	7	7	NUM
easat-804	41	12	]	]	ADJ
easat-804	41	13	initiative	initiative	NOUN
easat-804	41	14	,	,	PUNCT
easat-804	41	15	which	which	PRON
easat-804	41	16	seeks	seek	VERB
easat-804	41	17	to	to	PART
easat-804	41	18	foster	foster	VERB
easat-804	41	19	peace	peace	NOUN
easat-804	41	20	,	,	PUNCT
easat-804	41	21	justice	justice	NOUN
easat-804	41	22	,	,	PUNCT
easat-804	41	23	and	and	CCONJ
easat-804	41	24	strong	strong	ADJ
easat-804	41	25	institutions	institution	NOUN
easat-804	41	26	.	.	PUNCT
easat-804	42	1	sustainable	sustainable	ADJ
easat-804	42	2	development	development	NOUN
easat-804	42	3	goal	goal	NOUN
easat-804	42	4	[	[	X
easat-804	42	5	7	7	X
easat-804	42	6	]	]	X
easat-804	42	7	aims	aim	VERB
easat-804	42	8	to	to	PART
easat-804	42	9	mitigate	mitigate	VERB
easat-804	42	10	the	the	DET
easat-804	42	11	prevalence	prevalence	NOUN
easat-804	42	12	of	of	ADP
easat-804	42	13	corruption	corruption	NOUN
easat-804	42	14	and	and	CCONJ
easat-804	42	15	bribery	bribery	NOUN
easat-804	42	16	in	in	ADP
easat-804	42	17	all	all	DET
easat-804	42	18	their	their	PRON
easat-804	42	19	forms	form	NOUN
easat-804	42	20	.	.	PUNCT
easat-804	43	1	the	the	DET
easat-804	43	2	subsequent	subsequent	ADJ
easat-804	43	3	part	part	NOUN
easat-804	43	4	,	,	PUNCT
easat-804	43	5	section	section	NOUN
easat-804	43	6	2	2	NUM
easat-804	43	7	,	,	PUNCT
easat-804	43	8	provides	provide	VERB
easat-804	43	9	an	an	DET
easat-804	43	10	overview	overview	NOUN
easat-804	43	11	of	of	ADP
easat-804	43	12	the	the	DET
easat-804	43	13	existing	exist	VERB
easat-804	43	14	literature	literature	NOUN
easat-804	43	15	.	.	PUNCT
easat-804	44	1	subsequently	subsequently	ADV
easat-804	44	2	,	,	PUNCT
easat-804	44	3	section	section	NOUN
easat-804	44	4	3	3	NUM
easat-804	44	5	outlines	outline	VERB
easat-804	44	6	the	the	DET
easat-804	44	7	research	research	NOUN
easat-804	44	8	design	design	NOUN
easat-804	44	9	,	,	PUNCT
easat-804	44	10	while	while	SCONJ
easat-804	44	11	section	section	NOUN
easat-804	44	12	4	4	NUM
easat-804	44	13	provides	provide	VERB
easat-804	44	14	the	the	DET
easat-804	44	15	results	result	NOUN
easat-804	44	16	and	and	CCONJ
easat-804	44	17	engages	engage	VERB
easat-804	44	18	in	in	ADP
easat-804	44	19	a	a	DET
easat-804	44	20	comprehensive	comprehensive	ADJ
easat-804	44	21	debate	debate	NOUN
easat-804	44	22	.	.	PUNCT
easat-804	45	1	the	the	DET
easat-804	45	2	study	study	NOUN
easat-804	45	3	is	be	AUX
easat-804	45	4	concluded	conclude	VERB
easat-804	45	5	in	in	ADP
easat-804	45	6	the	the	DET
easat-804	45	7	final	final	ADJ
easat-804	45	8	part	part	NOUN
easat-804	45	9	,	,	PUNCT
easat-804	45	10	namely	namely	ADV
easat-804	45	11	,	,	PUNCT
easat-804	45	12	section	section	NOUN
easat-804	45	13	5	5	NUM
easat-804	45	14	.	.	NOUN
easat-804	46	1	2	2	NUM
easat-804	46	2	.	.	X
easat-804	46	3	literature	literature	NOUN
easat-804	46	4	review	review	VERB
easat-804	46	5	2.1	2.1	NUM
easat-804	46	6	.	.	PUNCT
easat-804	47	1	fraud	fraud	NOUN
easat-804	47	2	prevention	prevention	PROPN
easat-804	47	3	prevention	prevention	NOUN
easat-804	47	4	is	be	AUX
easat-804	47	5	important	important	ADJ
easat-804	47	6	in	in	ADP
easat-804	47	7	order	order	NOUN
easat-804	47	8	to	to	PART
easat-804	47	9	reduce	reduce	VERB
easat-804	47	10	possible	possible	ADJ
easat-804	47	11	fraud	fraud	NOUN
easat-804	47	12	,	,	PUNCT
easat-804	47	13	such	such	ADJ
easat-804	47	14	as	as	ADP
easat-804	47	15	corruption	corruption	NOUN
easat-804	47	16	.	.	PUNCT
easat-804	48	1	peltier	peltier	NOUN
easat-804	48	2	-	-	PUNCT
easat-804	48	3	rivest	riv	ADJ
easat-804	48	4	[	[	X
easat-804	48	5	8	8	NUM
easat-804	48	6	]	]	PUNCT
easat-804	48	7	proposed	propose	VERB
easat-804	48	8	prevention	prevention	NOUN
easat-804	48	9	model	model	NOUN
easat-804	48	10	,	,	PUNCT
easat-804	48	11	such	such	ADJ
easat-804	48	12	as	as	ADP
easat-804	48	13	the	the	DET
easat-804	48	14	implementation	implementation	NOUN
easat-804	48	15	of	of	ADP
easat-804	48	16	efficacious	efficacious	ADJ
easat-804	48	17	prevention	prevention	NOUN
easat-804	48	18	programmes	programme	NOUN
easat-804	48	19	within	within	ADP
easat-804	48	20	organisations	organisation	NOUN
easat-804	48	21	and	and	CCONJ
easat-804	48	22	governmental	governmental	ADJ
easat-804	48	23	entities	entity	NOUN
easat-804	48	24	,	,	PUNCT
easat-804	48	25	has	have	VERB
easat-804	48	26	the	the	DET
easat-804	48	27	potential	potential	NOUN
easat-804	48	28	to	to	PART
easat-804	48	29	eliminate	eliminate	VERB
easat-804	48	30	the	the	DET
easat-804	48	31	underlying	underlying	ADJ
easat-804	48	32	causes	cause	NOUN
easat-804	48	33	of	of	ADP
easat-804	48	34	corruption	corruption	NOUN
easat-804	48	35	and	and	CCONJ
easat-804	48	36	mitigate	mitigate	VERB
easat-804	48	37	the	the	DET
easat-804	48	38	accompanying	accompanying	ADJ
easat-804	48	39	negative	negative	ADJ
easat-804	48	40	consequences	consequence	NOUN
easat-804	48	41	by	by	ADP
easat-804	48	42	formulating	formulate	VERB
easat-804	48	43	and	and	CCONJ
easat-804	48	44	executing	execute	VERB
easat-804	48	45	preventive	preventive	ADJ
easat-804	48	46	frameworks	framework	NOUN
easat-804	48	47	that	that	PRON
easat-804	48	48	effectively	effectively	ADV
easat-804	48	49	mitigate	mitigate	VERB
easat-804	48	50	factors	factor	NOUN
easat-804	48	51	that	that	PRON
easat-804	48	52	drive	drive	VERB
easat-804	48	53	fraudulent	fraudulent	ADJ
easat-804	48	54	behaviour	behaviour	NOUN
easat-804	48	55	,	,	PUNCT
easat-804	48	56	diminish	diminish	VERB
easat-804	48	57	127	127	NUM
easat-804	48	58	edelweiss	edelweiss	PROPN
easat-804	48	59	applied	apply	VERB
easat-804	48	60	science	science	NOUN
easat-804	48	61	and	and	CCONJ
easat-804	48	62	technology	technology	NOUN
easat-804	48	63	issn	issn	PROPN
easat-804	48	64	:	:	PUNCT
easat-804	48	65	2576	2576	NUM
easat-804	48	66	-	-	SYM
easat-804	48	67	8484	8484	NUM
easat-804	48	68	vol	vol	NOUN
easat-804	48	69	.	.	PROPN
easat-804	49	1	8	8	NUM
easat-804	49	2	,	,	PUNCT
easat-804	49	3	no	no	INTJ
easat-804	49	4	.	.	NOUN
easat-804	50	1	3	3	NUM
easat-804	50	2	:	:	SYM
easat-804	50	3	125	125	NUM
easat-804	50	4	-	-	SYM
easat-804	50	5	144	144	NUM
easat-804	50	6	,	,	PUNCT
easat-804	50	7	2024	2024	NUM
easat-804	50	8	doi	doi	NOUN
easat-804	50	9	:	:	PUNCT
easat-804	50	10	10.55214/25768484.v8i3.804	10.55214/25768484.v8i3.804	PROPN
easat-804	50	11	©	©	ADP
easat-804	50	12	2024	2024	NUM
easat-804	50	13	by	by	ADP
easat-804	50	14	the	the	DET
easat-804	50	15	authors	author	NOUN
easat-804	50	16	;	;	PUNCT
easat-804	50	17	licensee	licensee	PROPN
easat-804	50	18	learning	learning	PROPN
easat-804	50	19	gate	gate	NOUN
easat-804	50	20	perceived	perceive	VERB
easat-804	50	21	possibilities	possibility	NOUN
easat-804	50	22	for	for	ADP
easat-804	50	23	misconduct	misconduct	NOUN
easat-804	50	24	,	,	PUNCT
easat-804	50	25	and	and	CCONJ
easat-804	50	26	enhance	enhance	VERB
easat-804	50	27	ethical	ethical	ADJ
easat-804	50	28	standards	standard	NOUN
easat-804	50	29	.	.	PUNCT
easat-804	51	1	the	the	DET
easat-804	51	2	primary	primary	ADJ
easat-804	51	3	types	type	NOUN
easat-804	51	4	of	of	ADP
easat-804	51	5	occupational	occupational	ADJ
easat-804	51	6	fraud	fraud	NOUN
easat-804	51	7	fall	fall	VERB
easat-804	51	8	into	into	ADP
easat-804	51	9	three	three	NUM
easat-804	51	10	categories	category	NOUN
easat-804	51	11	,	,	PUNCT
easat-804	51	12	according	accord	VERB
easat-804	51	13	to	to	ADP
easat-804	51	14	a	a	DET
easat-804	51	15	report	report	NOUN
easat-804	51	16	published	publish	VERB
easat-804	51	17	by	by	ADP
easat-804	51	18	the	the	DET
easat-804	51	19	association	association	NOUN
easat-804	51	20	of	of	ADP
easat-804	51	21	certified	certify	VERB
easat-804	51	22	fraud	fraud	NOUN
easat-804	51	23	examiners	examiner	NOUN
easat-804	51	24	(	(	PUNCT
easat-804	51	25	acfe	acfe	NOUN
easat-804	51	26	)	)	PUNCT
easat-804	52	1	[	[	X
easat-804	52	2	1	1	NUM
easat-804	52	3	]	]	PUNCT
easat-804	52	4	.	.	PUNCT
easat-804	53	1	the	the	DET
easat-804	53	2	first	first	ADJ
easat-804	53	3	category	category	NOUN
easat-804	53	4	is	be	AUX
easat-804	53	5	asset	asset	NOUN
easat-804	53	6	misappropriation	misappropriation	NOUN
easat-804	53	7	,	,	PUNCT
easat-804	53	8	which	which	PRON
easat-804	53	9	refers	refer	VERB
easat-804	53	10	to	to	ADP
easat-804	53	11	instances	instance	NOUN
easat-804	53	12	where	where	SCONJ
easat-804	53	13	an	an	DET
easat-804	53	14	employee	employee	NOUN
easat-804	53	15	unlawfully	unlawfully	ADV
easat-804	53	16	appropriates	appropriate	VERB
easat-804	53	17	or	or	CCONJ
easat-804	53	18	misuses	misuse	VERB
easat-804	53	19	the	the	DET
easat-804	53	20	resources	resource	NOUN
easat-804	53	21	belonging	belong	VERB
easat-804	53	22	to	to	ADP
easat-804	53	23	their	their	PRON
easat-804	53	24	employer	employer	NOUN
easat-804	53	25	.	.	PUNCT
easat-804	54	1	the	the	DET
easat-804	54	2	second	second	ADJ
easat-804	54	3	category	category	NOUN
easat-804	54	4	is	be	AUX
easat-804	54	5	financial	financial	ADJ
easat-804	54	6	statement	statement	NOUN
easat-804	54	7	fraud	fraud	NOUN
easat-804	54	8	,	,	PUNCT
easat-804	54	9	when	when	SCONJ
easat-804	54	10	a	a	DET
easat-804	54	11	perpetrator	perpetrator	NOUN
easat-804	54	12	deliberately	deliberately	ADV
easat-804	54	13	manipulates	manipulate	VERB
easat-804	54	14	an	an	DET
easat-804	54	15	organisation	organisation	NOUN
easat-804	54	16	's	's	PART
easat-804	54	17	financial	financial	ADJ
easat-804	54	18	statements	statement	NOUN
easat-804	54	19	,	,	PUNCT
easat-804	54	20	leading	lead	VERB
easat-804	54	21	to	to	ADP
easat-804	54	22	material	material	ADJ
easat-804	54	23	misstatements	misstatement	NOUN
easat-804	54	24	or	or	CCONJ
easat-804	54	25	omissions	omission	NOUN
easat-804	54	26	.	.	PUNCT
easat-804	55	1	the	the	DET
easat-804	55	2	third	third	ADJ
easat-804	55	3	category	category	NOUN
easat-804	55	4	is	be	AUX
easat-804	55	5	corruption	corruption	NOUN
easat-804	55	6	,	,	PUNCT
easat-804	55	7	encompassing	encompass	VERB
easat-804	55	8	various	various	ADJ
easat-804	55	9	offenses	offense	NOUN
easat-804	55	10	such	such	ADJ
easat-804	55	11	as	as	ADP
easat-804	55	12	bribery	bribery	NOUN
easat-804	55	13	,	,	PUNCT
easat-804	55	14	conflicts	conflict	NOUN
easat-804	55	15	of	of	ADP
easat-804	55	16	interest	interest	NOUN
easat-804	55	17	,	,	PUNCT
easat-804	55	18	and	and	CCONJ
easat-804	55	19	extortion	extortion	NOUN
easat-804	55	20	.	.	PUNCT
easat-804	56	1	according	accord	VERB
easat-804	56	2	to	to	ADP
easat-804	56	3	theassociation	theassociation	NOUN
easat-804	56	4	of	of	ADP
easat-804	56	5	certified	certify	VERB
easat-804	56	6	fraud	fraud	NOUN
easat-804	56	7	examiners	examiner	NOUN
easat-804	56	8	(	(	PUNCT
easat-804	56	9	acfe	acfe	NOUN
easat-804	56	10	)	)	PUNCT
easat-804	57	1	[	[	X
easat-804	57	2	1	1	NUM
easat-804	57	3	]	]	PUNCT
easat-804	57	4	,	,	PUNCT
easat-804	57	5	it	it	PRON
easat-804	57	6	has	have	AUX
easat-804	57	7	been	be	AUX
easat-804	57	8	noted	note	VERB
easat-804	57	9	that	that	SCONJ
easat-804	57	10	there	there	PRON
easat-804	57	11	are	be	VERB
easat-804	57	12	eight	eight	NUM
easat-804	57	13	prevalent	prevalent	ADJ
easat-804	57	14	behavioural	behavioural	ADJ
easat-804	57	15	indicators	indicator	NOUN
easat-804	57	16	of	of	ADP
easat-804	57	17	fraud	fraud	NOUN
easat-804	57	18	.	.	PUNCT
easat-804	58	1	these	these	PRON
easat-804	58	2	include	include	VERB
easat-804	58	3	living	live	VERB
easat-804	58	4	beyond	beyond	ADP
easat-804	58	5	one	one	PRON
easat-804	58	6	's	's	PART
easat-804	58	7	means	mean	NOUN
easat-804	58	8	,	,	PUNCT
easat-804	58	9	experiencing	experience	VERB
easat-804	58	10	financial	financial	ADJ
easat-804	58	11	difficulties	difficulty	NOUN
easat-804	58	12	,	,	PUNCT
easat-804	58	13	maintaining	maintain	VERB
easat-804	58	14	an	an	DET
easat-804	58	15	unusually	unusually	ADV
easat-804	58	16	close	close	ADJ
easat-804	58	17	relationship	relationship	NOUN
easat-804	58	18	with	with	ADP
easat-804	58	19	a	a	DET
easat-804	58	20	vendor	vendor	NOUN
easat-804	58	21	or	or	CCONJ
easat-804	58	22	customer	customer	NOUN
easat-804	58	23	,	,	PUNCT
easat-804	58	24	exhibiting	exhibit	VERB
easat-804	58	25	excessive	excessive	ADJ
easat-804	58	26	control	control	NOUN
easat-804	58	27	tendencies	tendency	NOUN
easat-804	58	28	or	or	CCONJ
easat-804	58	29	reluctance	reluctance	NOUN
easat-804	58	30	to	to	ADP
easat-804	58	31	delegate	delegate	NOUN
easat-804	58	32	responsibilities	responsibility	NOUN
easat-804	58	33	,	,	PUNCT
easat-804	58	34	displaying	display	VERB
easat-804	58	35	abnormal	abnormal	ADJ
easat-804	58	36	levels	level	NOUN
easat-804	58	37	of	of	ADP
easat-804	58	38	irritability	irritability	NOUN
easat-804	58	39	,	,	PUNCT
easat-804	58	40	suspicion	suspicion	NOUN
easat-804	58	41	,	,	PUNCT
easat-804	58	42	or	or	CCONJ
easat-804	58	43	defensiveness	defensiveness	ADJ
easat-804	58	44	,	,	PUNCT
easat-804	58	45	engaging	engage	VERB
easat-804	58	46	in	in	ADP
easat-804	58	47	bullying	bullying	NOUN
easat-804	58	48	or	or	CCONJ
easat-804	58	49	intimidation	intimidation	NOUN
easat-804	58	50	tactics	tactic	NOUN
easat-804	58	51	,	,	PUNCT
easat-804	58	52	undergoing	undergo	VERB
easat-804	58	53	recent	recent	ADJ
easat-804	58	54	divorce	divorce	NOUN
easat-804	58	55	or	or	CCONJ
easat-804	58	56	family	family	NOUN
easat-804	58	57	issues	issue	NOUN
easat-804	58	58	,	,	PUNCT
easat-804	58	59	and	and	CCONJ
easat-804	58	60	demonstrating	demonstrate	VERB
easat-804	58	61	a	a	DET
easat-804	58	62	general	general	ADJ
easat-804	58	63	inclination	inclination	NOUN
easat-804	58	64	towards	towards	ADP
easat-804	58	65	shrewd	shrewd	ADJ
easat-804	58	66	or	or	CCONJ
easat-804	58	67	unscrupulous	unscrupulous	ADJ
easat-804	58	68	behaviour	behaviour	NOUN
easat-804	58	69	,	,	PUNCT
easat-804	58	70	commonly	commonly	ADV
easat-804	58	71	referred	refer	VERB
easat-804	58	72	to	to	ADP
easat-804	58	73	as	as	ADP
easat-804	58	74	a	a	DET
easat-804	58	75	"	"	PUNCT
easat-804	58	76	wheeler	wheeler	NOUN
easat-804	58	77	-	-	PUNCT
easat-804	58	78	dealer	dealer	NOUN
easat-804	58	79	"	"	PUNCT
easat-804	58	80	attitude	attitude	NOUN
easat-804	58	81	.	.	PUNCT
easat-804	59	1	the	the	DET
easat-804	59	2	detection	detection	NOUN
easat-804	59	3	and	and	CCONJ
easat-804	59	4	prevention	prevention	NOUN
easat-804	59	5	of	of	ADP
easat-804	59	6	fraud	fraud	NOUN
easat-804	59	7	concerns	concern	NOUN
easat-804	59	8	in	in	ADP
easat-804	59	9	organisations	organisation	NOUN
easat-804	59	10	pose	pose	VERB
easat-804	59	11	significant	significant	ADJ
easat-804	59	12	challenges	challenge	NOUN
easat-804	59	13	,	,	PUNCT
easat-804	59	14	necessitating	necessitate	VERB
easat-804	59	15	robust	robust	ADJ
easat-804	59	16	measures	measure	NOUN
easat-804	59	17	to	to	PART
easat-804	59	18	mitigate	mitigate	VERB
easat-804	59	19	losses	loss	NOUN
easat-804	59	20	.	.	PUNCT
easat-804	60	1	fraud	fraud	NOUN
easat-804	60	2	prevention	prevention	PROPN
easat-804	60	3	refers	refer	VERB
easat-804	60	4	to	to	ADP
easat-804	60	5	a	a	DET
easat-804	60	6	set	set	NOUN
easat-804	60	7	of	of	ADP
easat-804	60	8	proactive	proactive	ADJ
easat-804	60	9	measures	measure	NOUN
easat-804	60	10	and	and	CCONJ
easat-804	60	11	strategies	strategy	NOUN
easat-804	60	12	implemented	implement	VERB
easat-804	60	13	by	by	ADP
easat-804	60	14	organisations	organisation	NOUN
easat-804	60	15	to	to	PART
easat-804	60	16	avoid	avoid	VERB
easat-804	60	17	or	or	CCONJ
easat-804	60	18	mitigate	mitigate	VERB
easat-804	60	19	the	the	DET
easat-804	60	20	occurrence	occurrence	NOUN
easat-804	60	21	of	of	ADP
easat-804	60	22	fraudulent	fraudulent	ADJ
easat-804	60	23	activities	activity	NOUN
easat-804	60	24	and	and	CCONJ
easat-804	60	25	reduce	reduce	VERB
easat-804	60	26	the	the	DET
easat-804	60	27	risk	risk	NOUN
easat-804	60	28	of	of	ADP
easat-804	60	29	fraud	fraud	NOUN
easat-804	60	30	[	[	X
easat-804	60	31	9	9	NUM
easat-804	60	32	]	]	PUNCT
easat-804	60	33	.	.	PUNCT
easat-804	61	1	the	the	DET
easat-804	61	2	association	association	NOUN
easat-804	61	3	of	of	ADP
easat-804	61	4	certified	certify	VERB
easat-804	61	5	fraud	fraud	NOUN
easat-804	61	6	examiners	examiner	NOUN
easat-804	61	7	(	(	PUNCT
easat-804	61	8	acfe	acfe	NOUN
easat-804	61	9	)	)	PUNCT
easat-804	61	10	suggests	suggest	VERB
easat-804	61	11	using	use	VERB
easat-804	61	12	anti	anti	ADJ
easat-804	61	13	-	-	ADJ
easat-804	61	14	fraud	fraud	ADJ
easat-804	61	15	measures	measure	NOUN
easat-804	61	16	to	to	PART
easat-804	61	17	reduce	reduce	VERB
easat-804	61	18	fraudulent	fraudulent	ADJ
easat-804	61	19	actions	action	NOUN
easat-804	61	20	.	.	PUNCT
easat-804	62	1	these	these	DET
easat-804	62	2	procedures	procedure	NOUN
easat-804	62	3	encompass	encompass	VERB
easat-804	62	4	the	the	DET
easat-804	62	5	implementation	implementation	NOUN
easat-804	62	6	of	of	ADP
easat-804	62	7	external	external	ADJ
easat-804	62	8	audits	audit	NOUN
easat-804	62	9	to	to	PART
easat-804	62	10	assess	assess	VERB
easat-804	62	11	the	the	DET
easat-804	62	12	accuracy	accuracy	NOUN
easat-804	62	13	of	of	ADP
easat-804	62	14	financial	financial	ADJ
easat-804	62	15	accounts	account	NOUN
easat-804	62	16	and	and	CCONJ
easat-804	62	17	the	the	DET
easat-804	62	18	establishment	establishment	NOUN
easat-804	62	19	of	of	ADP
easat-804	62	20	a	a	DET
easat-804	62	21	documented	document	VERB
easat-804	62	22	code	code	NOUN
easat-804	62	23	of	of	ADP
easat-804	62	24	conduct	conduct	NOUN
easat-804	62	25	.	.	PUNCT
easat-804	63	1	significantly	significantly	ADV
easat-804	63	2	,	,	PUNCT
easat-804	63	3	these	these	DET
easat-804	63	4	measures	measure	NOUN
easat-804	63	5	were	be	AUX
easat-804	63	6	observed	observe	VERB
easat-804	63	7	to	to	PART
easat-804	63	8	be	be	AUX
easat-804	63	9	implemented	implement	VERB
easat-804	63	10	in	in	ADP
easat-804	63	11	82	82	NUM
easat-804	63	12	%	%	NOUN
easat-804	63	13	of	of	ADP
easat-804	63	14	the	the	DET
easat-804	63	15	businesses	business	NOUN
easat-804	63	16	that	that	PRON
easat-804	63	17	experienced	experience	VERB
easat-804	63	18	fraud	fraud	NOUN
easat-804	63	19	.	.	PUNCT
easat-804	64	1	other	other	ADJ
easat-804	64	2	commonly	commonly	ADV
easat-804	64	3	used	use	VERB
easat-804	64	4	measures	measure	NOUN
easat-804	64	5	include	include	VERB
easat-804	64	6	the	the	DET
easat-804	64	7	existence	existence	NOUN
easat-804	64	8	of	of	ADP
easat-804	64	9	an	an	DET
easat-804	64	10	internal	internal	ADJ
easat-804	64	11	audit	audit	NOUN
easat-804	64	12	department	department	NOUN
easat-804	64	13	,	,	PUNCT
easat-804	64	14	which	which	PRON
easat-804	64	15	is	be	AUX
easat-804	64	16	found	find	VERB
easat-804	64	17	in	in	ADP
easat-804	64	18	77	77	NUM
easat-804	64	19	%	%	NOUN
easat-804	64	20	of	of	ADP
easat-804	64	21	cases	case	NOUN
easat-804	64	22	;	;	PUNCT
easat-804	64	23	management	management	NOUN
easat-804	64	24	certification	certification	NOUN
easat-804	64	25	of	of	ADP
easat-804	64	26	financial	financial	ADJ
easat-804	64	27	statements	statement	NOUN
easat-804	64	28	,	,	PUNCT
easat-804	64	29	observed	observe	VERB
easat-804	64	30	in	in	ADP
easat-804	64	31	74	74	NUM
easat-804	64	32	%	%	NOUN
easat-804	64	33	of	of	ADP
easat-804	64	34	instances	instance	NOUN
easat-804	64	35	;	;	PUNCT
easat-804	64	36	and	and	CCONJ
easat-804	64	37	an	an	DET
easat-804	64	38	external	external	ADJ
easat-804	64	39	(	(	PUNCT
easat-804	64	40	independent	independent	ADJ
easat-804	64	41	)	)	PUNCT
easat-804	64	42	audit	audit	NOUN
easat-804	64	43	of	of	ADP
easat-804	64	44	the	the	DET
easat-804	64	45	internal	internal	ADJ
easat-804	64	46	controls	control	NOUN
easat-804	64	47	over	over	ADP
easat-804	64	48	financial	financial	ADJ
easat-804	64	49	reporting	reporting	NOUN
easat-804	64	50	,	,	PUNCT
easat-804	64	51	which	which	PRON
easat-804	64	52	is	be	AUX
easat-804	64	53	implemented	implement	VERB
easat-804	64	54	in	in	ADP
easat-804	64	55	71	71	NUM
easat-804	64	56	%	%	NOUN
easat-804	64	57	of	of	ADP
easat-804	64	58	scenarios.shonhadji	scenarios.shonhadji	PROPN
easat-804	64	59	and	and	CCONJ
easat-804	64	60	maulidi	maulidi	NOUN
easat-804	64	61	[	[	X
easat-804	64	62	10	10	NUM
easat-804	64	63	]	]	PUNCT
easat-804	64	64	proposed	propose	VERB
easat-804	64	65	the	the	DET
easat-804	64	66	implementation	implementation	NOUN
easat-804	64	67	of	of	ADP
easat-804	64	68	fraud	fraud	NOUN
easat-804	64	69	awareness	awareness	NOUN
easat-804	64	70	and	and	CCONJ
easat-804	64	71	whistleblowing	whistleblowing	NOUN
easat-804	64	72	mechanisms	mechanism	NOUN
easat-804	64	73	as	as	ADP
easat-804	64	74	a	a	DET
easat-804	64	75	means	means	NOUN
easat-804	64	76	to	to	PART
easat-804	64	77	discourage	discourage	VERB
easat-804	64	78	the	the	DET
easat-804	64	79	creation	creation	NOUN
easat-804	64	80	of	of	ADP
easat-804	64	81	fake	fake	ADJ
easat-804	64	82	financial	financial	ADJ
easat-804	64	83	statements	statement	NOUN
easat-804	64	84	.	.	PUNCT
easat-804	65	1	tarjo	tarjo	PROPN
easat-804	65	2	,	,	PUNCT
easat-804	65	3	et	et	PROPN
easat-804	65	4	al	al	PROPN
easat-804	65	5	.	.	PUNCT
easat-804	66	1	[	[	X
easat-804	66	2	11	11	NUM
easat-804	66	3	]	]	PUNCT
easat-804	66	4	discuss	discuss	VERB
easat-804	66	5	the	the	DET
easat-804	66	6	tactics	tactic	NOUN
easat-804	66	7	and	and	CCONJ
easat-804	66	8	strategies	strategy	NOUN
easat-804	66	9	used	use	VERB
easat-804	66	10	to	to	PART
easat-804	66	11	reduce	reduce	VERB
easat-804	66	12	fraudulent	fraudulent	ADJ
easat-804	66	13	activity	activity	NOUN
easat-804	66	14	in	in	ADP
easat-804	66	15	an	an	DET
easat-804	66	16	organization	organization	NOUN
easat-804	66	17	or	or	CCONJ
easat-804	66	18	system	system	NOUN
easat-804	66	19	.	.	PUNCT
easat-804	67	1	halbouni	halbouni	ADJ
easat-804	67	2	,	,	PUNCT
easat-804	67	3	et	et	PROPN
easat-804	67	4	al	al	PROPN
easat-804	67	5	.	.	PUNCT
easat-804	68	1	[	[	X
easat-804	68	2	12	12	NUM
easat-804	68	3	]	]	PUNCT
easat-804	68	4	highlighted	highlight	VERB
easat-804	68	5	the	the	DET
easat-804	68	6	significance	significance	NOUN
easat-804	68	7	of	of	ADP
easat-804	68	8	internal	internal	ADJ
easat-804	68	9	and	and	CCONJ
easat-804	68	10	external	external	ADJ
easat-804	68	11	audits	audits	NOUN
easat-804	68	12	as	as	ADV
easat-804	68	13	well	well	ADV
easat-804	68	14	as	as	ADP
easat-804	68	15	governance	governance	NOUN
easat-804	68	16	in	in	ADP
easat-804	68	17	preventing	prevent	VERB
easat-804	68	18	and	and	CCONJ
easat-804	68	19	detecting	detect	VERB
easat-804	68	20	fraud	fraud	NOUN
easat-804	68	21	.	.	PUNCT
easat-804	69	1	enterprise	enterprise	NOUN
easat-804	69	2	risk	risk	NOUN
easat-804	69	3	management	management	NOUN
easat-804	69	4	(	(	PUNCT
easat-804	69	5	erm	erm	PROPN
easat-804	69	6	)	)	PUNCT
easat-804	69	7	encompasses	encompass	VERB
easat-804	69	8	the	the	DET
easat-804	69	9	evaluation	evaluation	NOUN
easat-804	69	10	and	and	CCONJ
easat-804	69	11	control	control	NOUN
easat-804	69	12	of	of	ADP
easat-804	69	13	hazards	hazard	NOUN
easat-804	69	14	in	in	ADP
easat-804	69	15	several	several	ADJ
easat-804	69	16	aspects	aspect	NOUN
easat-804	69	17	of	of	ADP
easat-804	69	18	an	an	DET
easat-804	69	19	organisation	organisation	NOUN
easat-804	69	20	,	,	PUNCT
easat-804	69	21	such	such	ADJ
easat-804	69	22	as	as	ADP
easat-804	69	23	the	the	DET
easat-804	69	24	control	control	PROPN
easat-804	69	25	environment	environment	PROPN
easat-804	69	26	,	,	PUNCT
easat-804	69	27	risk	risk	NOUN
easat-804	69	28	assessment	assessment	NOUN
easat-804	69	29	,	,	PUNCT
easat-804	69	30	control	control	NOUN
easat-804	69	31	activities	activity	NOUN
easat-804	69	32	,	,	PUNCT
easat-804	69	33	information	information	NOUN
easat-804	69	34	and	and	CCONJ
easat-804	69	35	communication	communication	NOUN
easat-804	69	36	,	,	PUNCT
easat-804	69	37	and	and	CCONJ
easat-804	69	38	monitoring	monitoring	NOUN
easat-804	69	39	.	.	PUNCT
easat-804	70	1	this	this	PRON
easat-804	70	2	aligns	align	VERB
easat-804	70	3	with	with	ADP
easat-804	70	4	the	the	DET
easat-804	70	5	preventative	preventative	ADJ
easat-804	70	6	model	model	NOUN
easat-804	70	7	described	describe	VERB
easat-804	70	8	in	in	ADP
easat-804	70	9	peltier	peltier	NOUN
easat-804	70	10	-	-	PUNCT
easat-804	70	11	rivest	riv	ADJ
easat-804	70	12	[	[	X
easat-804	70	13	8	8	NUM
easat-804	70	14	]	]	PUNCT
easat-804	70	15	.	.	PUNCT
easat-804	71	1	the	the	DET
easat-804	71	2	aforementioned	aforementioned	ADJ
easat-804	71	3	elements	element	NOUN
easat-804	71	4	of	of	ADP
easat-804	71	5	risk	risk	NOUN
easat-804	71	6	management	management	NOUN
easat-804	71	7	have	have	AUX
easat-804	71	8	been	be	AUX
easat-804	71	9	determined	determine	VERB
easat-804	71	10	to	to	PART
easat-804	71	11	exert	exert	VERB
easat-804	71	12	a	a	DET
easat-804	71	13	noteworthy	noteworthy	ADJ
easat-804	71	14	influence	influence	NOUN
easat-804	71	15	on	on	ADP
easat-804	71	16	the	the	DET
easat-804	71	17	prevention	prevention	NOUN
easat-804	71	18	and	and	CCONJ
easat-804	71	19	identification	identification	NOUN
easat-804	71	20	of	of	ADP
easat-804	71	21	fraudulent	fraudulent	ADJ
easat-804	71	22	activities	activity	NOUN
easat-804	71	23	.	.	PUNCT
easat-804	72	1	organisations	organisation	NOUN
easat-804	72	2	should	should	AUX
easat-804	72	3	take	take	VERB
easat-804	72	4	a	a	DET
easat-804	72	5	proactive	proactive	ADJ
easat-804	72	6	approach	approach	NOUN
easat-804	72	7	by	by	ADP
easat-804	72	8	implementing	implement	VERB
easat-804	72	9	a	a	DET
easat-804	72	10	complete	complete	ADJ
easat-804	72	11	range	range	NOUN
easat-804	72	12	of	of	ADP
easat-804	72	13	anti	anti	ADJ
easat-804	72	14	-	-	ADJ
easat-804	72	15	fraud	fraud	ADJ
easat-804	72	16	procedures	procedure	NOUN
easat-804	72	17	,	,	PUNCT
easat-804	72	18	internal	internal	ADJ
easat-804	72	19	controls	control	NOUN
easat-804	72	20	,	,	PUNCT
easat-804	72	21	and	and	CCONJ
easat-804	72	22	risk	risk	NOUN
easat-804	72	23	management	management	NOUN
easat-804	72	24	techniques	technique	NOUN
easat-804	72	25	to	to	PART
easat-804	72	26	strengthen	strengthen	VERB
easat-804	72	27	their	their	PRON
easat-804	72	28	defenses	defense	NOUN
easat-804	72	29	against	against	ADP
easat-804	72	30	fraudulent	fraudulent	ADJ
easat-804	72	31	activity	activity	NOUN
easat-804	72	32	.	.	PUNCT
easat-804	73	1	2.2	2.2	NUM
easat-804	73	2	.	.	PUNCT
easat-804	73	3	concept	concept	NOUN
easat-804	73	4	of	of	ADP
easat-804	73	5	risk	risk	NOUN
easat-804	73	6	management	management	NOUN
easat-804	73	7	and	and	CCONJ
easat-804	73	8	internal	internal	ADJ
easat-804	73	9	control	control	PROPN
easat-804	73	10	the	the	DET
easat-804	73	11	coso	coso	NOUN
easat-804	73	12	[	[	X
easat-804	73	13	13	13	NUM
easat-804	73	14	]	]	PUNCT
easat-804	73	15	refers	refer	VERB
easat-804	73	16	to	to	ADP
easat-804	73	17	the	the	DET
easat-804	73	18	committee	committee	NOUN
easat-804	73	19	of	of	ADP
easat-804	73	20	sponsoring	sponsor	VERB
easat-804	73	21	organizations	organization	NOUN
easat-804	73	22	'	'	PART
easat-804	73	23	enterprise	enterprise	NOUN
easat-804	73	24	risk	risk	NOUN
easat-804	73	25	management	management	NOUN
easat-804	73	26	framework	framework	NOUN
easat-804	73	27	,	,	PUNCT
easat-804	73	28	published	publish	VERB
easat-804	73	29	in	in	ADP
easat-804	73	30	2004	2004	NUM
easat-804	73	31	.	.	PUNCT
easat-804	74	1	the	the	DET
easat-804	74	2	2004	2004	NUM
easat-804	74	3	coso	coso	PROPN
easat-804	74	4	erm	erm	PROPN
easat-804	74	5	framework	framework	PROPN
easat-804	74	6	expanded	expand	VERB
easat-804	74	7	on	on	ADP
easat-804	74	8	the	the	DET
easat-804	74	9	risk	risk	NOUN
easat-804	74	10	assessment	assessment	NOUN
easat-804	74	11	component	component	NOUN
easat-804	74	12	of	of	ADP
easat-804	74	13	the	the	DET
easat-804	74	14	internal	internal	ADJ
easat-804	74	15	control	control	NOUN
easat-804	74	16	framework	framework	NOUN
easat-804	74	17	and	and	CCONJ
easat-804	74	18	provided	provide	VERB
easat-804	74	19	comprehensive	comprehensive	ADJ
easat-804	74	20	guidance	guidance	NOUN
easat-804	74	21	on	on	ADP
easat-804	74	22	enterprise	enterprise	NOUN
easat-804	74	23	risk	risk	NOUN
easat-804	74	24	management.prewett	management.prewett	PROPN
easat-804	74	25	and	and	CCONJ
easat-804	74	26	terry	terry	PROPN
easat-804	75	1	[	[	X
easat-804	75	2	14	14	NUM
easat-804	75	3	]	]	PUNCT
easat-804	75	4	also	also	ADV
easat-804	75	5	suggested	suggest	VERB
easat-804	75	6	that	that	SCONJ
easat-804	75	7	the	the	DET
easat-804	75	8	2017	2017	NUM
easat-804	75	9	coso	coso	PROPN
easat-804	75	10	erm	erm	PROPN
easat-804	75	11	framework	framework	NOUN
easat-804	75	12	be	be	AUX
easat-804	75	13	released	release	VERB
easat-804	75	14	to	to	PART
easat-804	75	15	address	address	VERB
easat-804	75	16	the	the	DET
easat-804	75	17	need	need	NOUN
easat-804	75	18	for	for	ADP
easat-804	75	19	more	more	ADJ
easat-804	75	20	depth	depth	NOUN
easat-804	75	21	,	,	PUNCT
easat-804	75	22	clarity	clarity	NOUN
easat-804	75	23	,	,	PUNCT
easat-804	75	24	and	and	CCONJ
easat-804	75	25	integration	integration	NOUN
easat-804	75	26	with	with	ADP
easat-804	75	27	strategy	strategy	NOUN
easat-804	75	28	and	and	CCONJ
easat-804	75	29	performance	performance	NOUN
easat-804	75	30	.	.	PUNCT
easat-804	76	1	the	the	DET
easat-804	76	2	2004	2004	NUM
easat-804	76	3	framework	framework	NOUN
easat-804	76	4	is	be	AUX
easat-804	76	5	still	still	ADV
easat-804	76	6	considered	consider	VERB
easat-804	76	7	viable	viable	ADJ
easat-804	76	8	for	for	ADP
easat-804	76	9	designing	designing	NOUN
easat-804	76	10	,	,	PUNCT
easat-804	76	11	implementing	implement	VERB
easat-804	76	12	,	,	PUNCT
easat-804	76	13	and	and	CCONJ
easat-804	76	14	assessing	assess	VERB
easat-804	76	15	the	the	DET
easat-804	76	16	effectiveness	effectiveness	NOUN
easat-804	76	17	of	of	ADP
easat-804	76	18	internal	internal	ADJ
easat-804	76	19	control	control	NOUN
easat-804	76	20	.	.	PUNCT
easat-804	77	1	the	the	DET
easat-804	77	2	coso	coso	NOUN
easat-804	77	3	[	[	X
easat-804	77	4	15	15	NUM
easat-804	77	5	]	]	X
easat-804	77	6	erm	erm	PROPN
easat-804	77	7	framework	framework	NOUN
easat-804	77	8	introduces	introduce	VERB
easat-804	77	9	five	five	NUM
easat-804	77	10	principles	principle	NOUN
easat-804	77	11	and	and	CCONJ
easat-804	77	12	twenty	twenty	NUM
easat-804	77	13	components	component	NOUN
easat-804	77	14	that	that	PRON
easat-804	77	15	organizations	organization	NOUN
easat-804	77	16	can	can	AUX
easat-804	77	17	use	use	VERB
easat-804	77	18	to	to	PART
easat-804	77	19	implement	implement	VERB
easat-804	77	20	effective	effective	ADJ
easat-804	77	21	enterprise	enterprise	NOUN
easat-804	77	22	risk	risk	NOUN
easat-804	77	23	management	management	NOUN
easat-804	77	24	.	.	PUNCT
easat-804	78	1	the	the	DET
easat-804	78	2	five	five	NUM
easat-804	78	3	principles	principle	NOUN
easat-804	78	4	are	be	AUX
easat-804	78	5	:	:	PUNCT
easat-804	78	6	establishing	establish	VERB
easat-804	78	7	a	a	DET
easat-804	78	8	governance	governance	NOUN
easat-804	78	9	structure	structure	NOUN
easat-804	78	10	and	and	CCONJ
easat-804	78	11	fostering	foster	VERB
easat-804	78	12	a	a	DET
easat-804	78	13	risk	risk	NOUN
easat-804	78	14	-	-	PUNCT
easat-804	78	15	aware	aware	ADJ
easat-804	78	16	culture	culture	NOUN
easat-804	78	17	;	;	PUNCT
easat-804	78	18	aligning	align	VERB
easat-804	78	19	risk	risk	NOUN
easat-804	78	20	management	management	NOUN
easat-804	78	21	with	with	ADP
easat-804	78	22	strategic	strategic	ADJ
easat-804	78	23	goals	goal	NOUN
easat-804	78	24	and	and	CCONJ
easat-804	78	25	objectives	objective	NOUN
easat-804	78	26	;	;	PUNCT
easat-804	78	27	enhancing	enhance	VERB
easat-804	78	28	performance	performance	NOUN
easat-804	78	29	by	by	ADP
easat-804	78	30	identifying	identify	VERB
easat-804	78	31	and	and	CCONJ
easat-804	78	32	managing	manage	VERB
easat-804	78	33	risks	risk	NOUN
easat-804	78	34	;	;	PUNCT
easat-804	78	35	continuously	continuously	ADV
easat-804	78	36	reviewing	review	VERB
easat-804	78	37	and	and	CCONJ
easat-804	78	38	improving	improve	VERB
easat-804	78	39	the	the	DET
easat-804	78	40	risk	risk	NOUN
easat-804	78	41	management	management	NOUN
easat-804	78	42	process	process	NOUN
easat-804	78	43	;	;	PUNCT
easat-804	78	44	and	and	CCONJ
easat-804	78	45	ensuring	ensure	VERB
easat-804	78	46	effective	effective	ADJ
easat-804	78	47	communication	communication	NOUN
easat-804	78	48	and	and	CCONJ
easat-804	78	49	reporting	reporting	NOUN
easat-804	78	50	of	of	ADP
easat-804	78	51	risk	risk	NOUN
easat-804	78	52	-	-	PUNCT
easat-804	78	53	related	relate	VERB
easat-804	78	54	information	information	NOUN
easat-804	78	55	.	.	PUNCT
easat-804	79	1	the	the	DET
easat-804	79	2	twenty	twenty	NUM
easat-804	79	3	components	component	NOUN
easat-804	79	4	are	be	AUX
easat-804	79	5	organized	organize	VERB
easat-804	79	6	under	under	ADP
easat-804	79	7	128	128	NUM
easat-804	79	8	edelweiss	edelweiss	PROPN
easat-804	79	9	applied	apply	VERB
easat-804	79	10	science	science	NOUN
easat-804	79	11	and	and	CCONJ
easat-804	79	12	technology	technology	NOUN
easat-804	79	13	issn	issn	PROPN
easat-804	79	14	:	:	PUNCT
easat-804	79	15	2576	2576	NUM
easat-804	79	16	-	-	SYM
easat-804	79	17	8484	8484	NUM
easat-804	79	18	vol	vol	NOUN
easat-804	79	19	.	.	PROPN
easat-804	80	1	8	8	NUM
easat-804	80	2	,	,	PUNCT
easat-804	80	3	no	no	INTJ
easat-804	80	4	.	.	NOUN
easat-804	81	1	3	3	NUM
easat-804	81	2	:	:	SYM
easat-804	81	3	125	125	NUM
easat-804	81	4	-	-	SYM
easat-804	81	5	144	144	NUM
easat-804	81	6	,	,	PUNCT
easat-804	81	7	2024	2024	NUM
easat-804	81	8	doi	doi	NOUN
easat-804	81	9	:	:	PUNCT
easat-804	81	10	10.55214/25768484.v8i3.804	10.55214/25768484.v8i3.804	PROPN
easat-804	81	11	©	©	ADP
easat-804	81	12	2024	2024	NUM
easat-804	81	13	by	by	ADP
easat-804	81	14	the	the	DET
easat-804	81	15	authors	author	NOUN
easat-804	81	16	;	;	PUNCT
easat-804	81	17	licensee	licensee	PROPN
easat-804	81	18	learning	learning	NOUN
easat-804	81	19	gate	gate	VERB
easat-804	81	20	the	the	DET
easat-804	81	21	five	five	NUM
easat-804	81	22	principles	principle	NOUN
easat-804	81	23	and	and	CCONJ
easat-804	81	24	include	include	VERB
easat-804	81	25	elements	element	NOUN
easat-804	81	26	such	such	ADJ
easat-804	81	27	as	as	ADP
easat-804	81	28	risk	risk	NOUN
easat-804	81	29	appetite	appetite	NOUN
easat-804	81	30	,	,	PUNCT
easat-804	81	31	risk	risk	NOUN
easat-804	81	32	identification	identification	NOUN
easat-804	81	33	,	,	PUNCT
easat-804	81	34	risk	risk	NOUN
easat-804	81	35	assessment	assessment	NOUN
easat-804	81	36	,	,	PUNCT
easat-804	81	37	risk	risk	NOUN
easat-804	81	38	response	response	NOUN
easat-804	81	39	,	,	PUNCT
easat-804	81	40	and	and	CCONJ
easat-804	81	41	monitoring	monitoring	NOUN
easat-804	81	42	activities	activity	NOUN
easat-804	81	43	.	.	PUNCT
easat-804	82	1	these	these	DET
easat-804	82	2	components	component	NOUN
easat-804	82	3	provide	provide	VERB
easat-804	82	4	a	a	DET
easat-804	82	5	comprehensive	comprehensive	ADJ
easat-804	82	6	framework	framework	NOUN
easat-804	82	7	for	for	ADP
easat-804	82	8	organisations	organisation	NOUN
easat-804	82	9	to	to	PART
easat-804	82	10	integrate	integrate	VERB
easat-804	82	11	risk	risk	NOUN
easat-804	82	12	management	management	NOUN
easat-804	82	13	into	into	ADP
easat-804	82	14	their	their	PRON
easat-804	82	15	strategic	strategic	ADJ
easat-804	82	16	decision	decision	NOUN
easat-804	82	17	-	-	PUNCT
easat-804	82	18	making	make	VERB
easat-804	82	19	processes	process	NOUN
easat-804	82	20	.	.	PUNCT
easat-804	83	1	prewett	prewett	NOUN
easat-804	83	2	and	and	CCONJ
easat-804	83	3	terry	terry	PROPN
easat-804	84	1	[	[	X
easat-804	84	2	14	14	NUM
easat-804	84	3	]	]	PUNCT
easat-804	84	4	highlighted	highlight	VERB
easat-804	84	5	that	that	SCONJ
easat-804	84	6	the	the	DET
easat-804	84	7	coso	coso	NOUN
easat-804	84	8	[	[	X
easat-804	84	9	15	15	NUM
easat-804	84	10	]	]	X
easat-804	84	11	erm	erm	PROPN
easat-804	84	12	framework	framework	PROPN
easat-804	84	13	aims	aim	VERB
easat-804	84	14	to	to	PART
easat-804	84	15	help	help	VERB
easat-804	84	16	organisations	organisation	NOUN
easat-804	84	17	enhance	enhance	VERB
easat-804	84	18	their	their	PRON
easat-804	84	19	risk	risk	NOUN
easat-804	84	20	management	management	NOUN
easat-804	84	21	practices	practice	NOUN
easat-804	84	22	and	and	CCONJ
easat-804	84	23	improve	improve	VERB
easat-804	84	24	their	their	PRON
easat-804	84	25	ability	ability	NOUN
easat-804	84	26	to	to	PART
easat-804	84	27	identify	identify	VERB
easat-804	84	28	,	,	PUNCT
easat-804	84	29	assess	assess	VERB
easat-804	84	30	,	,	PUNCT
easat-804	84	31	and	and	CCONJ
easat-804	84	32	respond	respond	VERB
easat-804	84	33	to	to	ADP
easat-804	84	34	risks	risk	NOUN
easat-804	84	35	in	in	ADP
easat-804	84	36	a	a	DET
easat-804	84	37	dynamic	dynamic	ADJ
easat-804	84	38	business	business	NOUN
easat-804	84	39	environment	environment	NOUN
easat-804	84	40	.	.	PUNCT
easat-804	85	1	the	the	DET
easat-804	85	2	systematic	systematic	ADJ
easat-804	85	3	process	process	NOUN
easat-804	85	4	of	of	ADP
easat-804	85	5	recognising	recognise	VERB
easat-804	85	6	,	,	PUNCT
easat-804	85	7	assessing	assess	VERB
easat-804	85	8	,	,	PUNCT
easat-804	85	9	and	and	CCONJ
easat-804	85	10	responding	respond	VERB
easat-804	85	11	to	to	ADP
easat-804	85	12	potential	potential	ADJ
easat-804	85	13	events	event	NOUN
easat-804	85	14	or	or	CCONJ
easat-804	85	15	uncertainties	uncertainty	NOUN
easat-804	85	16	that	that	PRON
easat-804	85	17	can	can	AUX
easat-804	85	18	negatively	negatively	ADV
easat-804	85	19	or	or	CCONJ
easat-804	85	20	favourably	favourably	ADV
easat-804	85	21	impact	impact	VERB
easat-804	85	22	an	an	DET
easat-804	85	23	organisation	organisation	NOUN
easat-804	85	24	's	's	PART
easat-804	85	25	capacity	capacity	NOUN
easat-804	85	26	to	to	PART
easat-804	85	27	achieve	achieve	VERB
easat-804	85	28	its	its	PRON
easat-804	85	29	objectives	objective	NOUN
easat-804	85	30	is	be	AUX
easat-804	85	31	referred	refer	VERB
easat-804	85	32	to	to	ADP
easat-804	85	33	as	as	ADP
easat-804	85	34	risk	risk	NOUN
easat-804	85	35	management	management	NOUN
easat-804	85	36	.	.	PUNCT
easat-804	86	1	this	this	DET
easat-804	86	2	process	process	NOUN
easat-804	86	3	includes	include	VERB
easat-804	86	4	developing	develop	VERB
easat-804	86	5	strategies	strategy	NOUN
easat-804	86	6	,	,	PUNCT
easat-804	86	7	techniques	technique	NOUN
easat-804	86	8	,	,	PUNCT
easat-804	86	9	and	and	CCONJ
easat-804	86	10	controls	control	VERB
easat-804	86	11	to	to	PART
easat-804	86	12	deal	deal	VERB
easat-804	86	13	with	with	ADP
easat-804	86	14	these	these	DET
easat-804	86	15	uncertainties	uncertainty	NOUN
easat-804	86	16	and	and	CCONJ
easat-804	86	17	guarantee	guarantee	VERB
easat-804	86	18	meeting	meet	VERB
easat-804	86	19	the	the	DET
easat-804	86	20	organisation	organisation	NOUN
easat-804	86	21	's	's	PART
easat-804	86	22	goals	goal	NOUN
easat-804	86	23	[	[	X
easat-804	86	24	15	15	NUM
easat-804	86	25	]	]	PUNCT
easat-804	86	26	.	.	PUNCT
easat-804	87	1	internal	internal	ADJ
easat-804	87	2	control	control	NOUN
easat-804	87	3	is	be	AUX
easat-804	87	4	a	a	DET
easat-804	87	5	procedure	procedure	NOUN
easat-804	87	6	that	that	PRON
easat-804	87	7	an	an	DET
easat-804	87	8	entity	entity	NOUN
easat-804	87	9	's	's	PART
easat-804	87	10	board	board	NOUN
easat-804	87	11	of	of	ADP
easat-804	87	12	directors	director	NOUN
easat-804	87	13	,	,	PUNCT
easat-804	87	14	management	management	NOUN
easat-804	87	15	,	,	PUNCT
easat-804	87	16	and	and	CCONJ
easat-804	87	17	other	other	ADJ
easat-804	87	18	people	people	NOUN
easat-804	87	19	use	use	VERB
easat-804	87	20	to	to	PART
easat-804	87	21	provide	provide	VERB
easat-804	87	22	reasonable	reasonable	ADJ
easat-804	87	23	assurance	assurance	NOUN
easat-804	87	24	about	about	ADP
easat-804	87	25	attaining	attain	VERB
easat-804	87	26	operational	operational	ADJ
easat-804	87	27	,	,	PUNCT
easat-804	87	28	reporting	reporting	NOUN
easat-804	87	29	,	,	PUNCT
easat-804	87	30	and	and	CCONJ
easat-804	87	31	compliance	compliance	NOUN
easat-804	87	32	objectives	objective	NOUN
easat-804	87	33	.	.	PUNCT
easat-804	88	1	it	it	PRON
easat-804	88	2	is	be	AUX
easat-804	88	3	a	a	DET
easat-804	88	4	system	system	NOUN
easat-804	88	5	of	of	ADP
easat-804	88	6	rules	rule	NOUN
easat-804	88	7	,	,	PUNCT
easat-804	88	8	regulations	regulation	NOUN
easat-804	88	9	,	,	PUNCT
easat-804	88	10	and	and	CCONJ
easat-804	88	11	procedures	procedure	NOUN
easat-804	88	12	that	that	PRON
easat-804	88	13	an	an	DET
easat-804	88	14	organisation	organisation	NOUN
easat-804	88	15	uses	use	VERB
easat-804	88	16	to	to	PART
easat-804	88	17	protect	protect	VERB
easat-804	88	18	the	the	DET
easat-804	88	19	integrity	integrity	NOUN
easat-804	88	20	of	of	ADP
easat-804	88	21	financial	financial	ADJ
easat-804	88	22	and	and	CCONJ
easat-804	88	23	accounting	accounting	NOUN
easat-804	88	24	data	datum	NOUN
easat-804	88	25	,	,	PUNCT
easat-804	88	26	encourage	encourage	VERB
easat-804	88	27	accountability	accountability	NOUN
easat-804	88	28	,	,	PUNCT
easat-804	88	29	and	and	CCONJ
easat-804	88	30	prevent	prevent	VERB
easat-804	88	31	fraud	fraud	NOUN
easat-804	88	32	[	[	X
easat-804	88	33	15	15	NUM
easat-804	88	34	]	]	PUNCT
easat-804	88	35	.	.	PUNCT
easat-804	89	1	some	some	PRON
easat-804	89	2	of	of	ADP
easat-804	89	3	the	the	DET
easat-804	89	4	past	past	ADJ
easat-804	89	5	studies	study	NOUN
easat-804	89	6	did	do	AUX
easat-804	89	7	not	not	PART
easat-804	89	8	directly	directly	ADV
easat-804	89	9	mention	mention	VERB
easat-804	89	10	the	the	DET
easat-804	89	11	risk	risk	NOUN
easat-804	89	12	management	management	NOUN
easat-804	89	13	process	process	NOUN
easat-804	89	14	,	,	PUNCT
easat-804	89	15	such	such	ADJ
easat-804	89	16	as	as	ADP
easat-804	89	17	maulidi	maulidi	NOUN
easat-804	89	18	and	and	CCONJ
easat-804	89	19	ansell	ansell	NOUN
easat-804	90	1	[	[	X
easat-804	90	2	16	16	NUM
easat-804	90	3	]	]	X
easat-804	90	4	;	;	PUNCT
easat-804	90	5	mendes	mendes	PROPN
easat-804	90	6	de	de	PROPN
easat-804	90	7	oliveira	oliveira	PROPN
easat-804	90	8	,	,	PUNCT
easat-804	90	9	et	et	PROPN
easat-804	90	10	al	al	PROPN
easat-804	90	11	.	.	PUNCT
easat-804	91	1	[	[	X
easat-804	91	2	17	17	NUM
easat-804	91	3	]	]	PUNCT
easat-804	91	4	and	and	CCONJ
easat-804	91	5	musah	musah	NOUN
easat-804	91	6	,	,	PUNCT
easat-804	91	7	et	et	PROPN
easat-804	91	8	al	al	PROPN
easat-804	91	9	.	.	PUNCT
easat-804	92	1	[	[	X
easat-804	92	2	18	18	NUM
easat-804	92	3	]	]	PUNCT
easat-804	92	4	.	.	PUNCT
easat-804	93	1	still	still	ADV
easat-804	93	2	,	,	PUNCT
easat-804	93	3	the	the	DET
easat-804	93	4	study	study	NOUN
easat-804	93	5	done	do	VERB
easat-804	93	6	by	by	ADP
easat-804	93	7	omar	omar	PROPN
easat-804	93	8	,	,	PUNCT
easat-804	93	9	et	et	PROPN
easat-804	93	10	al	al	PROPN
easat-804	93	11	.	.	PUNCT
easat-804	94	1	[	[	X
easat-804	94	2	19	19	NUM
easat-804	94	3	]	]	PUNCT
easat-804	94	4	suggested	suggest	VERB
easat-804	94	5	closed	closed	ADJ
easat-804	94	6	supervision	supervision	NOUN
easat-804	94	7	,	,	PUNCT
easat-804	94	8	fraud	fraud	NOUN
easat-804	94	9	awareness	awareness	NOUN
easat-804	94	10	training	training	NOUN
easat-804	94	11	,	,	PUNCT
easat-804	94	12	more	more	ADV
easat-804	94	13	detailed	detailed	ADJ
easat-804	94	14	job	job	NOUN
easat-804	94	15	descriptions	description	NOUN
easat-804	94	16	,	,	PUNCT
easat-804	94	17	an	an	DET
easat-804	94	18	upbeat	upbeat	ADJ
easat-804	94	19	work	work	NOUN
easat-804	94	20	environment	environment	NOUN
easat-804	94	21	,	,	PUNCT
easat-804	94	22	and	and	CCONJ
easat-804	94	23	tighter	tight	ADJ
easat-804	94	24	security	security	NOUN
easat-804	94	25	to	to	PART
easat-804	94	26	combat	combat	NOUN
easat-804	94	27	fraud	fraud	NOUN
easat-804	94	28	.	.	PUNCT
easat-804	95	1	while	while	SCONJ
easat-804	95	2	ayagre	ayagre	VERB
easat-804	95	3	[	[	PUNCT
easat-804	95	4	20	20	NUM
easat-804	95	5	]	]	PUNCT
easat-804	95	6	emphasised	emphasise	VERB
easat-804	95	7	that	that	SCONJ
easat-804	95	8	internal	internal	ADJ
easat-804	95	9	auditing	auditing	NOUN
easat-804	95	10	in	in	ADP
easat-804	95	11	government	government	NOUN
easat-804	95	12	agencies	agency	NOUN
easat-804	95	13	improves	improve	VERB
easat-804	95	14	governance	governance	NOUN
easat-804	95	15	by	by	ADP
easat-804	95	16	keeping	keep	VERB
easat-804	95	17	an	an	DET
easat-804	95	18	eye	eye	NOUN
easat-804	95	19	on	on	ADP
easat-804	95	20	risk	risk	NOUN
easat-804	95	21	management	management	NOUN
easat-804	95	22	practices	practice	NOUN
easat-804	95	23	.	.	PUNCT
easat-804	96	1	effective	effective	ADJ
easat-804	96	2	risk	risk	NOUN
easat-804	96	3	management	management	NOUN
easat-804	96	4	relies	rely	VERB
easat-804	96	5	heavily	heavily	ADV
easat-804	96	6	on	on	ADP
easat-804	96	7	the	the	DET
easat-804	96	8	technical	technical	ADJ
easat-804	96	9	and	and	CCONJ
easat-804	96	10	professional	professional	ADJ
easat-804	96	11	abilities	ability	NOUN
easat-804	96	12	,	,	PUNCT
easat-804	96	13	motivation	motivation	NOUN
easat-804	96	14	,	,	PUNCT
easat-804	96	15	and	and	CCONJ
easat-804	96	16	resources	resource	NOUN
easat-804	96	17	that	that	PRON
easat-804	96	18	can	can	AUX
easat-804	96	19	be	be	AUX
easat-804	96	20	evaluated	evaluate	VERB
easat-804	96	21	through	through	ADP
easat-804	96	22	internal	internal	ADJ
easat-804	96	23	audit	audit	NOUN
easat-804	96	24	monitoring	monitoring	NOUN
easat-804	96	25	.	.	PUNCT
easat-804	97	1	2.3	2.3	NUM
easat-804	97	2	.	.	PUNCT
easat-804	97	3	risk	risk	NOUN
easat-804	97	4	management	management	NOUN
easat-804	97	5	and	and	CCONJ
easat-804	97	6	internal	internal	ADJ
easat-804	97	7	control	control	NOUN
easat-804	97	8	impact	impact	NOUN
easat-804	97	9	on	on	ADP
easat-804	97	10	fraud	fraud	NOUN
easat-804	97	11	prevention	prevention	NOUN
easat-804	97	12	this	this	DET
easat-804	97	13	study	study	NOUN
easat-804	97	14	examines	examine	VERB
easat-804	97	15	seven	seven	NUM
easat-804	97	16	distinct	distinct	ADJ
easat-804	97	17	components	component	NOUN
easat-804	97	18	that	that	PRON
easat-804	97	19	can	can	AUX
easat-804	97	20	influence	influence	VERB
easat-804	97	21	the	the	DET
easat-804	97	22	prevention	prevention	NOUN
easat-804	97	23	of	of	ADP
easat-804	97	24	fraudulent	fraudulent	ADJ
easat-804	97	25	activities	activity	NOUN
easat-804	97	26	.	.	PUNCT
easat-804	98	1	these	these	DET
easat-804	98	2	components	component	NOUN
easat-804	98	3	are	be	AUX
easat-804	98	4	objective	objective	ADJ
easat-804	98	5	setting	setting	NOUN
easat-804	98	6	,	,	PUNCT
easat-804	98	7	internal	internal	ADJ
easat-804	98	8	environment	environment	NOUN
easat-804	98	9	,	,	PUNCT
easat-804	98	10	risk	risk	NOUN
easat-804	98	11	response	response	NOUN
easat-804	98	12	,	,	PUNCT
easat-804	98	13	risk	risk	NOUN
easat-804	98	14	assessment	assessment	NOUN
easat-804	98	15	,	,	PUNCT
easat-804	98	16	information	information	NOUN
easat-804	98	17	and	and	CCONJ
easat-804	98	18	communication	communication	NOUN
easat-804	98	19	,	,	PUNCT
easat-804	98	20	control	control	NOUN
easat-804	98	21	activities	activity	NOUN
easat-804	98	22	,	,	PUNCT
easat-804	98	23	and	and	CCONJ
easat-804	98	24	monitoring	monitoring	NOUN
easat-804	98	25	.	.	PUNCT
easat-804	99	1	effective	effective	ADJ
easat-804	99	2	risk	risk	NOUN
easat-804	99	3	management	management	NOUN
easat-804	99	4	can	can	AUX
easat-804	99	5	significantly	significantly	ADV
easat-804	99	6	affect	affect	VERB
easat-804	99	7	fraud	fraud	NOUN
easat-804	99	8	occurrence	occurrence	NOUN
easat-804	99	9	,	,	PUNCT
easat-804	99	10	indicating	indicate	VERB
easat-804	99	11	that	that	SCONJ
easat-804	99	12	a	a	DET
easat-804	99	13	well	well	ADV
easat-804	99	14	-	-	PUNCT
easat-804	99	15	implemented	implement	VERB
easat-804	99	16	risk	risk	NOUN
easat-804	99	17	management	management	NOUN
easat-804	99	18	system	system	NOUN
easat-804	99	19	can	can	AUX
easat-804	99	20	help	help	VERB
easat-804	99	21	mitigate	mitigate	VERB
easat-804	99	22	the	the	DET
easat-804	99	23	likelihood	likelihood	NOUN
easat-804	99	24	of	of	ADP
easat-804	99	25	fraud	fraud	NOUN
easat-804	99	26	[	[	X
easat-804	99	27	9	9	NUM
easat-804	99	28	]	]	PUNCT
easat-804	99	29	.	.	PUNCT
easat-804	100	1	organisations	organisation	NOUN
easat-804	100	2	must	must	AUX
easat-804	100	3	recognise	recognise	VERB
easat-804	100	4	that	that	SCONJ
easat-804	100	5	establishing	establish	VERB
easat-804	100	6	objectives	objective	NOUN
easat-804	100	7	constitutes	constitute	VERB
easat-804	100	8	a	a	DET
easat-804	100	9	primary	primary	ADJ
easat-804	100	10	concern	concern	NOUN
easat-804	100	11	for	for	ADP
easat-804	100	12	management	management	NOUN
easat-804	100	13	,	,	PUNCT
easat-804	100	14	as	as	SCONJ
easat-804	100	15	it	it	PRON
easat-804	100	16	ensures	ensure	VERB
easat-804	100	17	alignment	alignment	NOUN
easat-804	100	18	with	with	ADP
easat-804	100	19	the	the	DET
easat-804	100	20	subsequent	subsequent	ADJ
easat-804	100	21	implementation	implementation	NOUN
easat-804	100	22	of	of	ADP
easat-804	100	23	strategic	strategic	ADJ
easat-804	100	24	planning	planning	NOUN
easat-804	100	25	.	.	PUNCT
easat-804	101	1	however	however	ADV
easat-804	101	2	,	,	PUNCT
easat-804	101	3	rahman	rahman	PROPN
easat-804	101	4	and	and	CCONJ
easat-804	101	5	al	al	PROPN
easat-804	101	6	-	-	PUNCT
easat-804	101	7	dhaimesh	dhaimesh	NOUN
easat-804	101	8	[	[	X
easat-804	101	9	21	21	NUM
easat-804	101	10	]	]	PUNCT
easat-804	101	11	found	find	VERB
easat-804	101	12	that	that	SCONJ
easat-804	101	13	objective	objective	ADJ
easat-804	101	14	setting	setting	NOUN
easat-804	101	15	does	do	AUX
easat-804	101	16	affect	affect	VERB
easat-804	101	17	reducing	reduce	VERB
easat-804	101	18	fraudulent	fraudulent	ADJ
easat-804	101	19	financial	financial	ADJ
easat-804	101	20	reporting	reporting	NOUN
easat-804	101	21	.	.	PUNCT
easat-804	102	1	therefore	therefore	ADV
easat-804	102	2	,	,	PUNCT
easat-804	102	3	the	the	DET
easat-804	102	4	research	research	NOUN
easat-804	102	5	hypothesis	hypothesis	NOUN
easat-804	102	6	developed	develop	VERB
easat-804	102	7	is	be	AUX
easat-804	102	8	:	:	PUNCT
easat-804	102	9	h1	h1	PROPN
easat-804	102	10	:	:	PUNCT
easat-804	102	11	the	the	DET
easat-804	102	12	objective	objective	ADJ
easat-804	102	13	setting	setting	NOUN
easat-804	102	14	does	do	AUX
easat-804	102	15	affect	affect	VERB
easat-804	102	16	fraud	fraud	NOUN
easat-804	102	17	prevention	prevention	NOUN
easat-804	102	18	.	.	PUNCT
easat-804	103	1	the	the	DET
easat-804	103	2	enhancement	enhancement	NOUN
easat-804	103	3	of	of	ADP
easat-804	103	4	the	the	DET
easat-804	103	5	internal	internal	ADJ
easat-804	103	6	environment	environment	NOUN
easat-804	103	7	is	be	AUX
easat-804	103	8	an	an	DET
easat-804	103	9	additional	additional	ADJ
easat-804	103	10	element	element	NOUN
easat-804	103	11	within	within	ADP
easat-804	103	12	an	an	DET
easat-804	103	13	organisation	organisation	NOUN
easat-804	103	14	,	,	PUNCT
easat-804	103	15	necessitating	necessitate	VERB
easat-804	103	16	the	the	DET
easat-804	103	17	involvement	involvement	NOUN
easat-804	103	18	of	of	ADP
easat-804	103	19	management	management	NOUN
easat-804	103	20	at	at	ADP
easat-804	103	21	every	every	DET
easat-804	103	22	level	level	NOUN
easat-804	103	23	and	and	CCONJ
easat-804	103	24	supporting	support	VERB
easat-804	103	25	operations	operation	NOUN
easat-804	103	26	.	.	PUNCT
easat-804	104	1	for	for	ADP
easat-804	104	2	example	example	NOUN
easat-804	104	3	,	,	PUNCT
easat-804	104	4	a	a	DET
easat-804	104	5	procurement	procurement	NOUN
easat-804	104	6	policy	policy	NOUN
easat-804	104	7	inside	inside	ADP
easat-804	104	8	a	a	DET
easat-804	104	9	company	company	NOUN
easat-804	104	10	is	be	AUX
easat-804	104	11	vital	vital	ADJ
easat-804	104	12	to	to	PART
easat-804	104	13	facilitate	facilitate	VERB
easat-804	104	14	efficient	efficient	ADJ
easat-804	104	15	implementation	implementation	NOUN
easat-804	104	16	and	and	CCONJ
easat-804	104	17	address	address	VERB
easat-804	104	18	any	any	DET
easat-804	104	19	instances	instance	NOUN
easat-804	104	20	of	of	ADP
easat-804	104	21	non	non	ADJ
easat-804	104	22	-	-	ADJ
easat-804	104	23	compliance	compliance	NOUN
easat-804	104	24	and	and	CCONJ
easat-804	104	25	errors	error	NOUN
easat-804	104	26	.	.	PUNCT
easat-804	105	1	in	in	ADP
easat-804	105	2	the	the	DET
easat-804	105	3	context	context	NOUN
easat-804	105	4	of	of	ADP
easat-804	105	5	fraud	fraud	NOUN
easat-804	105	6	prevention	prevention	NOUN
easat-804	105	7	,	,	PUNCT
easat-804	105	8	the	the	DET
easat-804	105	9	control	control	NOUN
easat-804	105	10	environment	environment	NOUN
easat-804	105	11	plays	play	VERB
easat-804	105	12	a	a	DET
easat-804	105	13	significant	significant	ADJ
easat-804	105	14	role	role	NOUN
easat-804	105	15	in	in	ADP
easat-804	105	16	local	local	ADJ
easat-804	105	17	government	government	NOUN
easat-804	105	18	as	as	ADP
easat-804	105	19	a	a	DET
easat-804	105	20	critical	critical	ADJ
easat-804	105	21	determinant	determinant	NOUN
easat-804	105	22	for	for	ADP
easat-804	105	23	enhancing	enhance	VERB
easat-804	105	24	fraud	fraud	NOUN
easat-804	105	25	prevention	prevention	NOUN
easat-804	105	26	measures	measure	NOUN
easat-804	105	27	[	[	X
easat-804	105	28	11	11	NUM
easat-804	105	29	,	,	PUNCT
easat-804	105	30	22	22	NUM
easat-804	105	31	]	]	PUNCT
easat-804	105	32	.	.	PUNCT
easat-804	106	1	at	at	ADP
easat-804	106	2	the	the	DET
easat-804	106	3	same	same	ADJ
easat-804	106	4	time	time	NOUN
easat-804	106	5	,	,	PUNCT
easat-804	106	6	the	the	DET
easat-804	106	7	internal	internal	ADJ
easat-804	106	8	environment	environment	NOUN
easat-804	106	9	does	do	AUX
easat-804	106	10	affect	affect	VERB
easat-804	106	11	reducing	reduce	VERB
easat-804	106	12	fraudulent	fraudulent	ADJ
easat-804	106	13	financial	financial	ADJ
easat-804	106	14	reporting	reporting	NOUN
easat-804	106	15	[	[	X
easat-804	106	16	21	21	NUM
easat-804	106	17	]	]	PUNCT
easat-804	106	18	.	.	PUNCT
easat-804	107	1	therefore	therefore	ADV
easat-804	107	2	,	,	PUNCT
easat-804	107	3	the	the	DET
easat-804	107	4	research	research	NOUN
easat-804	107	5	hypothesis	hypothesis	NOUN
easat-804	107	6	developed	develop	VERB
easat-804	107	7	is	be	AUX
easat-804	107	8	:	:	PUNCT
easat-804	107	9	h2	h2	NOUN
easat-804	107	10	:	:	PUNCT
easat-804	107	11	the	the	DET
easat-804	107	12	control	control	NOUN
easat-804	107	13	environment	environment	NOUN
easat-804	107	14	does	do	AUX
easat-804	107	15	affect	affect	VERB
easat-804	107	16	fraud	fraud	NOUN
easat-804	107	17	prevention	prevention	NOUN
easat-804	107	18	.	.	PUNCT
easat-804	108	1	in	in	ADP
easat-804	108	2	addition	addition	NOUN
easat-804	108	3	to	to	ADP
easat-804	108	4	any	any	DET
easat-804	108	5	existing	exist	VERB
easat-804	108	6	policy	policy	NOUN
easat-804	108	7	in	in	ADP
easat-804	108	8	the	the	DET
easat-804	108	9	organisation	organisation	NOUN
easat-804	108	10	,	,	PUNCT
easat-804	108	11	it	it	PRON
easat-804	108	12	is	be	AUX
easat-804	108	13	imperative	imperative	ADJ
easat-804	108	14	to	to	PART
easat-804	108	15	identify	identify	VERB
easat-804	108	16	and	and	CCONJ
easat-804	108	17	evaluate	evaluate	VERB
easat-804	108	18	risks	risk	NOUN
easat-804	108	19	and	and	CCONJ
easat-804	108	20	potential	potential	ADJ
easat-804	108	21	hazards	hazard	NOUN
easat-804	108	22	that	that	PRON
easat-804	108	23	can	can	AUX
easat-804	108	24	undermine	undermine	VERB
easat-804	108	25	the	the	DET
easat-804	108	26	organisation	organisation	NOUN
easat-804	108	27	's	's	PART
easat-804	108	28	objectives	objective	NOUN
easat-804	108	29	.	.	PUNCT
easat-804	109	1	the	the	DET
easat-804	109	2	risks	risk	NOUN
easat-804	109	3	that	that	PRON
easat-804	109	4	may	may	AUX
easat-804	109	5	arise	arise	VERB
easat-804	109	6	in	in	ADP
easat-804	109	7	the	the	DET
easat-804	109	8	public	public	ADJ
easat-804	109	9	sector	sector	NOUN
easat-804	109	10	can	can	AUX
easat-804	109	11	be	be	AUX
easat-804	109	12	categorised	categorise	VERB
easat-804	109	13	as	as	ADP
easat-804	109	14	either	either	CCONJ
easat-804	109	15	internal	internal	ADJ
easat-804	109	16	or	or	CCONJ
easat-804	109	17	external	external	ADJ
easat-804	109	18	,	,	PUNCT
easat-804	109	19	encompassing	encompass	VERB
easat-804	109	20	several	several	ADJ
easat-804	109	21	dimensions	dimension	NOUN
easat-804	109	22	such	such	ADJ
easat-804	109	23	as	as	ADP
easat-804	109	24	financial	financial	ADJ
easat-804	109	25	,	,	PUNCT
easat-804	109	26	operational	operational	ADJ
easat-804	109	27	,	,	PUNCT
easat-804	109	28	strategic	strategic	ADJ
easat-804	109	29	,	,	PUNCT
easat-804	109	30	regulatory	regulatory	ADJ
easat-804	109	31	,	,	PUNCT
easat-804	109	32	or	or	CCONJ
easat-804	109	33	reputational	reputational	ADJ
easat-804	109	34	threats	threat	NOUN
easat-804	109	35	.	.	PUNCT
easat-804	110	1	once	once	SCONJ
easat-804	110	2	risks	risk	NOUN
easat-804	110	3	have	have	AUX
easat-804	110	4	been	be	AUX
easat-804	110	5	identified	identify	VERB
easat-804	110	6	,	,	PUNCT
easat-804	110	7	organisations	organisation	NOUN
easat-804	110	8	undergo	undergo	VERB
easat-804	110	9	an	an	DET
easat-804	110	10	assessment	assessment	NOUN
easat-804	110	11	process	process	NOUN
easat-804	110	12	to	to	PART
easat-804	110	13	evaluate	evaluate	VERB
easat-804	110	14	the	the	DET
easat-804	110	15	possible	possible	ADJ
easat-804	110	16	impact	impact	NOUN
easat-804	110	17	and	and	CCONJ
easat-804	110	18	likelihood	likelihood	NOUN
easat-804	110	19	of	of	ADP
easat-804	110	20	their	their	PRON
easat-804	110	21	occurrence	occurrence	NOUN
easat-804	110	22	.	.	PUNCT
easat-804	111	1	in	in	ADP
easat-804	111	2	fraud	fraud	NOUN
easat-804	111	3	prevention	prevention	NOUN
easat-804	111	4	,	,	PUNCT
easat-804	111	5	risk	risk	NOUN
easat-804	111	6	management	management	NOUN
easat-804	111	7	activities	activity	NOUN
easat-804	111	8	such	such	ADJ
easat-804	111	9	as	as	ADP
easat-804	111	10	internal	internal	ADJ
easat-804	111	11	risk	risk	NOUN
easat-804	111	12	treatment	treatment	NOUN
easat-804	111	13	can	can	AUX
easat-804	111	14	help	help	VERB
easat-804	111	15	prevent	prevent	VERB
easat-804	111	16	and	and	CCONJ
easat-804	111	17	detect	detect	VERB
easat-804	111	18	fraudulent	fraudulent	ADJ
easat-804	111	19	activities	activity	NOUN
easat-804	111	20	[	[	X
easat-804	111	21	22	22	NUM
easat-804	111	22	]	]	PUNCT
easat-804	111	23	.	.	PUNCT
easat-804	112	1	in	in	ADP
easat-804	112	2	the	the	DET
easat-804	112	3	research	research	NOUN
easat-804	112	4	done	do	VERB
easat-804	112	5	by	by	ADP
easat-804	112	6	tarjo	tarjo	NOUN
easat-804	112	7	,	,	PUNCT
easat-804	112	8	et	et	PROPN
easat-804	112	9	al	al	PROPN
easat-804	112	10	.	.	PUNCT
easat-804	113	1	[	[	X
easat-804	113	2	11	11	NUM
easat-804	113	3	]	]	PUNCT
easat-804	113	4	,	,	PUNCT
easat-804	113	5	risk	risk	NOUN
easat-804	113	6	assessment	assessment	NOUN
easat-804	113	7	in	in	ADP
easat-804	113	8	local	local	ADJ
easat-804	113	9	government	government	NOUN
easat-804	113	10	significantly	significantly	ADV
easat-804	113	11	impacts	impact	VERB
easat-804	113	12	the	the	DET
easat-804	113	13	prevention	prevention	NOUN
easat-804	113	14	of	of	ADP
easat-804	113	15	fraud	fraud	NOUN
easat-804	113	16	.	.	PUNCT
easat-804	114	1	in	in	ADP
easat-804	114	2	fraudulent	fraudulent	ADJ
easat-804	114	3	financial	financial	ADJ
easat-804	114	4	reporting	reporting	NOUN
easat-804	114	5	,	,	PUNCT
easat-804	114	6	rahman	rahman	PROPN
easat-804	114	7	and	and	CCONJ
easat-804	114	8	al	al	PROPN
easat-804	114	9	-	-	PUNCT
easat-804	114	10	dhaimesh	dhaimesh	NOUN
easat-804	114	11	[	[	X
easat-804	114	12	21	21	NUM
easat-804	114	13	]	]	PUNCT
easat-804	114	14	conducted	conduct	VERB
easat-804	114	15	a	a	DET
easat-804	114	16	study	study	NOUN
easat-804	114	17	that	that	PRON
easat-804	114	18	revealed	reveal	VERB
easat-804	114	19	the	the	DET
easat-804	114	20	significance	significance	NOUN
easat-804	114	21	of	of	ADP
easat-804	114	22	risk	risk	NOUN
easat-804	114	23	assessment	assessment	NOUN
easat-804	114	24	and	and	CCONJ
easat-804	114	25	129	129	NUM
easat-804	114	26	edelweiss	edelweiss	PROPN
easat-804	114	27	applied	apply	VERB
easat-804	114	28	science	science	NOUN
easat-804	114	29	and	and	CCONJ
easat-804	114	30	technology	technology	NOUN
easat-804	114	31	issn	issn	PROPN
easat-804	114	32	:	:	PUNCT
easat-804	114	33	2576	2576	NUM
easat-804	114	34	-	-	SYM
easat-804	114	35	8484	8484	NUM
easat-804	114	36	vol	vol	NOUN
easat-804	114	37	.	.	PROPN
easat-804	115	1	8	8	NUM
easat-804	115	2	,	,	PUNCT
easat-804	115	3	no	no	INTJ
easat-804	115	4	.	.	NOUN
easat-804	116	1	3	3	NUM
easat-804	116	2	:	:	SYM
easat-804	116	3	125	125	NUM
easat-804	116	4	-	-	SYM
easat-804	116	5	144	144	NUM
easat-804	116	6	,	,	PUNCT
easat-804	116	7	2024	2024	NUM
easat-804	116	8	doi	doi	NOUN
easat-804	116	9	:	:	PUNCT
easat-804	116	10	10.55214/25768484.v8i3.804	10.55214/25768484.v8i3.804	PROPN
easat-804	116	11	©	©	ADP
easat-804	116	12	2024	2024	NUM
easat-804	116	13	by	by	ADP
easat-804	116	14	the	the	DET
easat-804	116	15	authors	author	NOUN
easat-804	116	16	;	;	PUNCT
easat-804	116	17	licensee	licensee	PROPN
easat-804	116	18	learning	learn	VERB
easat-804	116	19	gate	gate	PROPN
easat-804	116	20	response	response	NOUN
easat-804	116	21	variables	variable	NOUN
easat-804	116	22	in	in	ADP
easat-804	116	23	mitigating	mitigate	VERB
easat-804	116	24	false	false	ADJ
easat-804	116	25	financial	financial	ADJ
easat-804	116	26	reporting	reporting	NOUN
easat-804	116	27	within	within	ADP
easat-804	116	28	commercial	commercial	ADJ
easat-804	116	29	banks	bank	NOUN
easat-804	116	30	.	.	PUNCT
easat-804	117	1	therefore	therefore	ADV
easat-804	117	2	,	,	PUNCT
easat-804	117	3	the	the	DET
easat-804	117	4	research	research	NOUN
easat-804	117	5	hypotheses	hypothesis	NOUN
easat-804	117	6	developed	develop	VERB
easat-804	117	7	are	be	AUX
easat-804	117	8	:	:	PUNCT
easat-804	117	9	h3	h3	NOUN
easat-804	117	10	:	:	PUNCT
easat-804	117	11	the	the	DET
easat-804	117	12	risk	risk	NOUN
easat-804	117	13	assessment	assessment	NOUN
easat-804	117	14	does	do	AUX
easat-804	117	15	affect	affect	VERB
easat-804	117	16	fraud	fraud	NOUN
easat-804	117	17	prevention	prevention	NOUN
easat-804	117	18	.	.	PUNCT
easat-804	118	1	h4	h4	NOUN
easat-804	118	2	:	:	PUNCT
easat-804	118	3	the	the	DET
easat-804	118	4	risk	risk	NOUN
easat-804	118	5	response	response	NOUN
easat-804	118	6	does	do	AUX
easat-804	118	7	affect	affect	VERB
easat-804	118	8	fraud	fraud	NOUN
easat-804	118	9	prevention	prevention	NOUN
easat-804	118	10	.	.	PUNCT
easat-804	119	1	control	control	NOUN
easat-804	119	2	operations	operation	NOUN
easat-804	119	3	consist	consist	VERB
easat-804	119	4	of	of	ADP
easat-804	119	5	a	a	DET
easat-804	119	6	range	range	NOUN
easat-804	119	7	of	of	ADP
easat-804	119	8	measures	measure	NOUN
easat-804	119	9	,	,	PUNCT
easat-804	119	10	including	include	VERB
easat-804	119	11	approvals	approval	NOUN
easat-804	119	12	,	,	PUNCT
easat-804	119	13	reconciliations	reconciliation	NOUN
easat-804	119	14	,	,	PUNCT
easat-804	119	15	and	and	CCONJ
easat-804	119	16	segregation	segregation	NOUN
easat-804	119	17	of	of	ADP
easat-804	119	18	roles	role	NOUN
easat-804	119	19	,	,	PUNCT
easat-804	119	20	which	which	PRON
easat-804	119	21	public	public	ADJ
easat-804	119	22	sector	sector	NOUN
easat-804	119	23	employees	employee	NOUN
easat-804	119	24	should	should	AUX
easat-804	119	25	possess	possess	VERB
easat-804	119	26	knowledge	knowledge	NOUN
easat-804	119	27	of	of	ADP
easat-804	119	28	and	and	CCONJ
easat-804	119	29	actively	actively	ADV
easat-804	119	30	participate	participate	VERB
easat-804	119	31	in	in	ADP
easat-804	119	32	.	.	PUNCT
easat-804	120	1	while	while	SCONJ
easat-804	120	2	the	the	DET
easat-804	120	3	organisation	organisation	NOUN
easat-804	120	4	is	be	AUX
easat-804	120	5	currently	currently	ADV
easat-804	120	6	working	work	VERB
easat-804	120	7	on	on	ADP
easat-804	120	8	implementing	implement	VERB
easat-804	120	9	control	control	NOUN
easat-804	120	10	measures	measure	NOUN
easat-804	120	11	,	,	PUNCT
easat-804	120	12	the	the	DET
easat-804	120	13	management	management	NOUN
easat-804	120	14	must	must	AUX
easat-804	120	15	oversee	oversee	VERB
easat-804	120	16	the	the	DET
easat-804	120	17	entire	entire	ADJ
easat-804	120	18	implementation	implementation	NOUN
easat-804	120	19	process	process	NOUN
easat-804	120	20	and	and	CCONJ
easat-804	120	21	control	control	NOUN
easat-804	120	22	activities	activity	NOUN
easat-804	120	23	actively	actively	ADV
easat-804	120	24	.	.	PUNCT
easat-804	121	1	this	this	PRON
easat-804	121	2	includes	include	VERB
easat-804	121	3	monitoring	monitor	VERB
easat-804	121	4	whistleblowing	whistleblowe	VERB
easat-804	121	5	channels	channel	NOUN
easat-804	121	6	and	and	CCONJ
easat-804	121	7	conducting	conduct	VERB
easat-804	121	8	continuing	continue	VERB
easat-804	121	9	assessments	assessment	NOUN
easat-804	121	10	,	,	PUNCT
easat-804	121	11	audits	audits	NOUN
easat-804	121	12	,	,	PUNCT
easat-804	121	13	and	and	CCONJ
easat-804	121	14	evaluations	evaluation	NOUN
easat-804	121	15	of	of	ADP
easat-804	121	16	controls	control	NOUN
easat-804	121	17	.	.	PUNCT
easat-804	122	1	such	such	ADJ
easat-804	122	2	proactive	proactive	ADJ
easat-804	122	3	involvement	involvement	NOUN
easat-804	122	4	by	by	ADP
easat-804	122	5	management	management	NOUN
easat-804	122	6	is	be	AUX
easat-804	122	7	essential	essential	ADJ
easat-804	122	8	in	in	ADP
easat-804	122	9	mitigating	mitigate	VERB
easat-804	122	10	the	the	DET
easat-804	122	11	risk	risk	NOUN
easat-804	122	12	of	of	ADP
easat-804	122	13	fraudulent	fraudulent	ADJ
easat-804	122	14	actions	action	NOUN
easat-804	122	15	.	.	PUNCT
easat-804	123	1	in	in	ADP
easat-804	123	2	the	the	DET
easat-804	123	3	context	context	NOUN
easat-804	123	4	of	of	ADP
easat-804	123	5	fraud	fraud	NOUN
easat-804	123	6	prevention	prevention	NOUN
easat-804	123	7	,	,	PUNCT
easat-804	123	8	risk	risk	NOUN
easat-804	123	9	management	management	NOUN
easat-804	123	10	activities	activity	NOUN
easat-804	123	11	such	such	ADJ
easat-804	123	12	as	as	ADP
easat-804	123	13	internal	internal	ADJ
easat-804	123	14	controls	control	NOUN
easat-804	123	15	can	can	AUX
easat-804	123	16	help	help	VERB
easat-804	123	17	prevent	prevent	VERB
easat-804	123	18	and	and	CCONJ
easat-804	123	19	detect	detect	VERB
easat-804	123	20	fraudulent	fraudulent	ADJ
easat-804	123	21	activities	activity	NOUN
easat-804	124	1	[	[	X
easat-804	124	2	22].in	22].in	NUM
easat-804	124	3	their	their	PRON
easat-804	124	4	study	study	NOUN
easat-804	124	5	conducted	conduct	VERB
easat-804	124	6	in	in	ADP
easat-804	124	7	2022	2022	NUM
easat-804	124	8	,	,	PUNCT
easat-804	124	9	tarjo	tarjo	NOUN
easat-804	124	10	,	,	PUNCT
easat-804	124	11	et	et	PROPN
easat-804	124	12	al	al	PROPN
easat-804	124	13	.	.	PUNCT
easat-804	125	1	[	[	X
easat-804	125	2	11	11	NUM
easat-804	125	3	]	]	PUNCT
easat-804	125	4	observed	observe	VERB
easat-804	125	5	that	that	SCONJ
easat-804	125	6	implementing	implement	VERB
easat-804	125	7	robust	robust	ADJ
easat-804	125	8	internal	internal	ADJ
easat-804	125	9	control	control	NOUN
easat-804	125	10	mechanisms	mechanism	NOUN
easat-804	125	11	can	can	AUX
easat-804	125	12	potentially	potentially	ADV
easat-804	125	13	mitigate	mitigate	VERB
easat-804	125	14	the	the	DET
easat-804	125	15	occurrence	occurrence	NOUN
easat-804	125	16	of	of	ADP
easat-804	125	17	fraudulent	fraudulent	ADJ
easat-804	125	18	activities	activity	NOUN
easat-804	125	19	.	.	PUNCT
easat-804	126	1	on	on	ADP
easat-804	126	2	the	the	DET
easat-804	126	3	issue	issue	NOUN
easat-804	126	4	of	of	ADP
easat-804	126	5	false	false	ADJ
easat-804	126	6	financial	financial	ADJ
easat-804	126	7	reporting	reporting	NOUN
easat-804	126	8	,	,	PUNCT
easat-804	126	9	rahman	rahman	PROPN
easat-804	126	10	and	and	CCONJ
easat-804	126	11	al	al	PROPN
easat-804	126	12	-	-	PUNCT
easat-804	126	13	dhaimesh	dhaimesh	NOUN
easat-804	126	14	[	[	X
easat-804	126	15	21	21	NUM
easat-804	126	16	]	]	PUNCT
easat-804	126	17	found	find	VERB
easat-804	126	18	the	the	DET
easat-804	126	19	importance	importance	NOUN
easat-804	126	20	of	of	ADP
easat-804	126	21	control	control	NOUN
easat-804	126	22	activities	activity	NOUN
easat-804	126	23	in	in	ADP
easat-804	126	24	commercial	commercial	ADJ
easat-804	126	25	banks	bank	NOUN
easat-804	126	26	.	.	PUNCT
easat-804	127	1	therefore	therefore	ADV
easat-804	127	2	,	,	PUNCT
easat-804	127	3	the	the	DET
easat-804	127	4	research	research	NOUN
easat-804	127	5	hypothesis	hypothesis	NOUN
easat-804	127	6	developed	develop	VERB
easat-804	127	7	is	be	AUX
easat-804	127	8	:	:	PUNCT
easat-804	127	9	h5	h5	PROPN
easat-804	127	10	:	:	PUNCT
easat-804	127	11	the	the	DET
easat-804	127	12	control	control	NOUN
easat-804	127	13	activities	activity	NOUN
easat-804	127	14	do	do	AUX
easat-804	127	15	affect	affect	VERB
easat-804	127	16	fraud	fraud	NOUN
easat-804	127	17	prevention	prevention	NOUN
easat-804	127	18	.	.	PUNCT
easat-804	128	1	this	this	DET
easat-804	128	2	assessment	assessment	NOUN
easat-804	128	3	aids	aid	VERB
easat-804	128	4	in	in	ADP
easat-804	128	5	prioritising	prioritise	VERB
easat-804	128	6	risks	risk	NOUN
easat-804	128	7	for	for	ADP
easat-804	128	8	subsequent	subsequent	ADJ
easat-804	128	9	control	control	NOUN
easat-804	128	10	and	and	CCONJ
easat-804	128	11	monitoring	monitoring	NOUN
easat-804	128	12	measures	measure	NOUN
easat-804	128	13	.	.	PUNCT
easat-804	129	1	once	once	SCONJ
easat-804	129	2	the	the	DET
easat-804	129	3	assessment	assessment	NOUN
easat-804	129	4	of	of	ADP
easat-804	129	5	risks	risk	NOUN
easat-804	129	6	has	have	AUX
easat-804	129	7	been	be	AUX
easat-804	129	8	conducted	conduct	VERB
easat-804	129	9	,	,	PUNCT
easat-804	129	10	procurement	procurement	NOUN
easat-804	129	11	policies	policy	NOUN
easat-804	129	12	,	,	PUNCT
easat-804	129	13	procedures	procedure	NOUN
easat-804	129	14	,	,	PUNCT
easat-804	129	15	and	and	CCONJ
easat-804	129	16	practices	practice	NOUN
easat-804	129	17	are	be	AUX
easat-804	129	18	put	put	VERB
easat-804	129	19	into	into	ADP
easat-804	129	20	effect	effect	NOUN
easat-804	129	21	in	in	ADP
easat-804	129	22	order	order	NOUN
easat-804	129	23	to	to	PART
easat-804	129	24	mitigate	mitigate	VERB
easat-804	129	25	potential	potential	ADJ
easat-804	129	26	risks	risk	NOUN
easat-804	129	27	and	and	CCONJ
easat-804	129	28	facilitate	facilitate	VERB
easat-804	129	29	the	the	DET
easat-804	129	30	seamless	seamless	ADJ
easat-804	129	31	and	and	CCONJ
easat-804	129	32	effective	effective	ADJ
easat-804	129	33	implementation	implementation	NOUN
easat-804	129	34	of	of	ADP
easat-804	129	35	activities	activity	NOUN
easat-804	129	36	.	.	PUNCT
easat-804	130	1	in	in	ADP
easat-804	130	2	the	the	DET
easat-804	130	3	context	context	NOUN
easat-804	130	4	of	of	ADP
easat-804	130	5	fraud	fraud	NOUN
easat-804	130	6	prevention	prevention	NOUN
easat-804	130	7	,	,	PUNCT
easat-804	130	8	monitoring	monitoring	NOUN
easat-804	130	9	involves	involve	VERB
easat-804	130	10	continuously	continuously	ADV
easat-804	130	11	monitoring	monitor	VERB
easat-804	130	12	activities	activity	NOUN
easat-804	130	13	and	and	CCONJ
easat-804	130	14	transactions	transaction	NOUN
easat-804	130	15	to	to	PART
easat-804	130	16	detect	detect	VERB
easat-804	130	17	any	any	DET
easat-804	130	18	suspicious	suspicious	ADJ
easat-804	130	19	or	or	CCONJ
easat-804	130	20	fraudulent	fraudulent	ADJ
easat-804	130	21	behavior	behavior	NOUN
easat-804	130	22	[	[	X
easat-804	130	23	22	22	NUM
easat-804	130	24	]	]	PUNCT
easat-804	130	25	.	.	PUNCT
easat-804	131	1	monitoring	monitoring	NOUN
easat-804	131	2	plays	play	VERB
easat-804	131	3	a	a	DET
easat-804	131	4	crucial	crucial	ADJ
easat-804	131	5	role	role	NOUN
easat-804	131	6	in	in	ADP
easat-804	131	7	enhancing	enhance	VERB
easat-804	131	8	good	good	ADJ
easat-804	131	9	governance	governance	NOUN
easat-804	131	10	and	and	CCONJ
easat-804	131	11	ensuring	ensure	VERB
easat-804	131	12	the	the	DET
easat-804	131	13	efficiency	efficiency	NOUN
easat-804	131	14	and	and	CCONJ
easat-804	131	15	effectiveness	effectiveness	NOUN
easat-804	131	16	of	of	ADP
easat-804	131	17	public	public	ADJ
easat-804	131	18	sector	sector	NOUN
easat-804	131	19	organisations	organisation	NOUN
easat-804	131	20	.	.	PUNCT
easat-804	132	1	monitoring	monitoring	NOUN
easat-804	132	2	helps	help	VERB
easat-804	132	3	evaluate	evaluate	VERB
easat-804	132	4	internal	internal	ADJ
easat-804	132	5	audit	audit	NOUN
easat-804	132	6	units	unit	NOUN
easat-804	132	7	'	'	PART
easat-804	132	8	capacity	capacity	NOUN
easat-804	132	9	to	to	PART
easat-804	132	10	enhance	enhance	VERB
easat-804	132	11	good	good	ADJ
easat-804	132	12	governance	governance	NOUN
easat-804	132	13	,	,	PUNCT
easat-804	132	14	including	include	VERB
easat-804	132	15	fraud	fraud	NOUN
easat-804	132	16	prevention	prevention	NOUN
easat-804	132	17	ayagre	ayagre	NOUN
easat-804	132	18	[	[	X
easat-804	132	19	20	20	NUM
easat-804	132	20	]	]	PUNCT
easat-804	132	21	.	.	PUNCT
easat-804	133	1	tarjo	tarjo	PROPN
easat-804	133	2	,	,	PUNCT
easat-804	133	3	et	et	PROPN
easat-804	133	4	al	al	PROPN
easat-804	133	5	.	.	PUNCT
easat-804	134	1	[	[	X
easat-804	134	2	11	11	NUM
easat-804	134	3	]	]	PUNCT
easat-804	134	4	have	have	AUX
easat-804	134	5	discovered	discover	VERB
easat-804	134	6	that	that	SCONJ
easat-804	134	7	the	the	DET
easat-804	134	8	enhancement	enhancement	NOUN
easat-804	134	9	of	of	ADP
easat-804	134	10	monitoring	monitor	VERB
easat-804	134	11	activities	activity	NOUN
easat-804	134	12	by	by	ADP
easat-804	134	13	local	local	ADJ
easat-804	134	14	governments	government	NOUN
easat-804	134	15	can	can	AUX
easat-804	134	16	improve	improve	VERB
easat-804	134	17	fraud	fraud	NOUN
easat-804	134	18	prevention	prevention	NOUN
easat-804	134	19	.	.	PUNCT
easat-804	135	1	however	however	ADV
easat-804	135	2	,	,	PUNCT
easat-804	135	3	rahman	rahman	PROPN
easat-804	135	4	and	and	CCONJ
easat-804	135	5	al	al	PROPN
easat-804	135	6	-	-	PUNCT
easat-804	135	7	dhaimesh	dhaimesh	NOUN
easat-804	135	8	[	[	X
easat-804	135	9	21	21	NUM
easat-804	135	10	]	]	PUNCT
easat-804	135	11	found	find	VERB
easat-804	135	12	no	no	DET
easat-804	135	13	relationship	relationship	NOUN
easat-804	135	14	between	between	ADP
easat-804	135	15	monitoring	monitor	VERB
easat-804	135	16	and	and	CCONJ
easat-804	135	17	reducing	reduce	VERB
easat-804	135	18	fraudulent	fraudulent	ADJ
easat-804	135	19	financial	financial	ADJ
easat-804	135	20	reporting	reporting	NOUN
easat-804	135	21	in	in	ADP
easat-804	135	22	commercial	commercial	ADJ
easat-804	135	23	banks	bank	NOUN
easat-804	135	24	operating	operate	VERB
easat-804	135	25	.	.	PUNCT
easat-804	136	1	therefore	therefore	ADV
easat-804	136	2	,	,	PUNCT
easat-804	136	3	the	the	DET
easat-804	136	4	research	research	NOUN
easat-804	136	5	hypothesis	hypothesis	NOUN
easat-804	136	6	developed	develop	VERB
easat-804	136	7	is	be	AUX
easat-804	136	8	:	:	PUNCT
easat-804	136	9	h6	h6	PROPN
easat-804	136	10	:	:	PUNCT
easat-804	136	11	the	the	DET
easat-804	136	12	monitoring	monitoring	NOUN
easat-804	136	13	does	do	AUX
easat-804	136	14	affect	affect	VERB
easat-804	136	15	fraud	fraud	NOUN
easat-804	136	16	prevention	prevention	NOUN
easat-804	136	17	.	.	PUNCT
easat-804	137	1	in	in	ADP
easat-804	137	2	conjunction	conjunction	NOUN
easat-804	137	3	with	with	ADP
easat-804	137	4	surveillance	surveillance	NOUN
easat-804	137	5	,	,	PUNCT
easat-804	137	6	effective	effective	ADJ
easat-804	137	7	communication	communication	NOUN
easat-804	137	8	plays	play	VERB
easat-804	137	9	a	a	DET
easat-804	137	10	crucial	crucial	ADJ
easat-804	137	11	role	role	NOUN
easat-804	137	12	in	in	ADP
easat-804	137	13	disseminating	disseminate	VERB
easat-804	137	14	pertinent	pertinent	ADJ
easat-804	137	15	information	information	NOUN
easat-804	137	16	pertaining	pertain	VERB
easat-804	137	17	to	to	ADP
easat-804	137	18	the	the	DET
easat-804	137	19	critical	critical	ADJ
easat-804	137	20	aspects	aspect	NOUN
easat-804	137	21	that	that	PRON
easat-804	137	22	need	need	VERB
easat-804	137	23	to	to	PART
easat-804	137	24	be	be	AUX
easat-804	137	25	documented	document	VERB
easat-804	137	26	for	for	ADP
easat-804	137	27	the	the	DET
easat-804	137	28	risk	risk	NOUN
easat-804	137	29	management	management	NOUN
easat-804	137	30	process	process	NOUN
easat-804	137	31	within	within	ADP
easat-804	137	32	the	the	DET
easat-804	137	33	company	company	NOUN
easat-804	137	34	.	.	PUNCT
easat-804	138	1	in	in	ADP
easat-804	138	2	order	order	NOUN
easat-804	138	3	to	to	PART
easat-804	138	4	mitigate	mitigate	VERB
easat-804	138	5	fraudulent	fraudulent	ADJ
easat-804	138	6	activities	activity	NOUN
easat-804	138	7	,	,	PUNCT
easat-804	138	8	it	it	PRON
easat-804	138	9	is	be	AUX
easat-804	138	10	imperative	imperative	ADJ
easat-804	138	11	to	to	PART
easat-804	138	12	incorporate	incorporate	VERB
easat-804	138	13	a	a	DET
easat-804	138	14	comprehensive	comprehensive	ADJ
easat-804	138	15	approach	approach	NOUN
easat-804	138	16	that	that	PRON
easat-804	138	17	encompasses	encompass	VERB
easat-804	138	18	both	both	DET
easat-804	138	19	risk	risk	NOUN
easat-804	138	20	management	management	NOUN
easat-804	138	21	and	and	CCONJ
easat-804	138	22	internal	internal	ADJ
easat-804	138	23	control	control	NOUN
easat-804	138	24	measures	measure	NOUN
easat-804	138	25	.	.	PUNCT
easat-804	139	1	when	when	SCONJ
easat-804	139	2	considered	consider	VERB
easat-804	139	3	collectively	collectively	ADV
easat-804	139	4	,	,	PUNCT
easat-804	139	5	these	these	DET
easat-804	139	6	measures	measure	NOUN
easat-804	139	7	represent	represent	VERB
easat-804	139	8	a	a	DET
easat-804	139	9	comprehensive	comprehensive	ADJ
easat-804	139	10	strategy	strategy	NOUN
easat-804	139	11	for	for	ADP
easat-804	139	12	addressing	address	VERB
easat-804	139	13	and	and	CCONJ
easat-804	139	14	minimising	minimise	VERB
easat-804	139	15	the	the	DET
easat-804	139	16	risks	risk	NOUN
easat-804	139	17	associated	associate	VERB
easat-804	139	18	with	with	ADP
easat-804	139	19	fraudulent	fraudulent	ADJ
easat-804	139	20	activities	activity	NOUN
easat-804	139	21	.	.	PUNCT
easat-804	140	1	by	by	ADP
easat-804	140	2	integrating	integrate	VERB
easat-804	140	3	anti	anti	ADJ
easat-804	140	4	-	-	ADJ
easat-804	140	5	fraud	fraud	ADJ
easat-804	140	6	measures	measure	NOUN
easat-804	140	7	into	into	ADP
easat-804	140	8	the	the	DET
easat-804	140	9	broader	broad	ADJ
easat-804	140	10	framework	framework	NOUN
easat-804	140	11	of	of	ADP
easat-804	140	12	risk	risk	NOUN
easat-804	140	13	management	management	NOUN
easat-804	140	14	and	and	CCONJ
easat-804	140	15	internal	internal	ADJ
easat-804	140	16	control	control	NOUN
easat-804	140	17	systems	system	NOUN
easat-804	140	18	,	,	PUNCT
easat-804	140	19	enterprises	enterprise	NOUN
easat-804	140	20	can	can	AUX
easat-804	140	21	ensure	ensure	VERB
easat-804	140	22	that	that	SCONJ
easat-804	140	23	these	these	DET
easat-804	140	24	procedures	procedure	NOUN
easat-804	140	25	are	be	AUX
easat-804	140	26	no	no	ADV
easat-804	140	27	longer	long	ADV
easat-804	140	28	perceived	perceive	VERB
easat-804	140	29	as	as	ADP
easat-804	140	30	distinct	distinct	ADJ
easat-804	140	31	from	from	ADP
easat-804	140	32	the	the	DET
easat-804	140	33	overall	overall	ADJ
easat-804	140	34	operations	operation	NOUN
easat-804	140	35	of	of	ADP
easat-804	140	36	the	the	DET
easat-804	140	37	organisation.tarjo	organisation.tarjo	NOUN
easat-804	140	38	,	,	PUNCT
easat-804	140	39	et	et	PROPN
easat-804	140	40	al	al	PROPN
easat-804	140	41	.	.	PUNCT
easat-804	141	1	[	[	X
easat-804	141	2	11	11	NUM
easat-804	141	3	]	]	PUNCT
easat-804	141	4	highlighted	highlight	VERB
easat-804	141	5	the	the	DET
easat-804	141	6	significance	significance	NOUN
easat-804	141	7	of	of	ADP
easat-804	141	8	information	information	NOUN
easat-804	141	9	and	and	CCONJ
easat-804	141	10	communication	communication	NOUN
easat-804	141	11	as	as	ADP
easat-804	141	12	integral	integral	ADJ
easat-804	141	13	elements	element	NOUN
easat-804	141	14	of	of	ADP
easat-804	141	15	effective	effective	ADJ
easat-804	141	16	internal	internal	ADJ
easat-804	141	17	control	control	NOUN
easat-804	141	18	within	within	ADP
easat-804	141	19	the	the	DET
easat-804	141	20	realm	realm	NOUN
easat-804	141	21	of	of	ADP
easat-804	141	22	fraud	fraud	NOUN
easat-804	141	23	prevention	prevention	NOUN
easat-804	141	24	.	.	PUNCT
easat-804	142	1	this	this	PRON
easat-804	142	2	is	be	AUX
easat-804	142	3	contradicted	contradict	VERB
easat-804	142	4	by	by	ADP
easat-804	142	5	rahman	rahman	PROPN
easat-804	142	6	and	and	CCONJ
easat-804	142	7	al	al	PROPN
easat-804	142	8	-	-	PUNCT
easat-804	142	9	dhaimesh	dhaimesh	NOUN
easat-804	142	10	[	[	X
easat-804	142	11	21	21	NUM
easat-804	142	12	]	]	X
easat-804	142	13	,	,	PUNCT
easat-804	142	14	who	who	PRON
easat-804	142	15	found	find	VERB
easat-804	142	16	no	no	DET
easat-804	142	17	relationship	relationship	NOUN
easat-804	142	18	between	between	ADP
easat-804	142	19	information	information	NOUN
easat-804	142	20	and	and	CCONJ
easat-804	142	21	communication	communication	NOUN
easat-804	142	22	in	in	ADP
easat-804	142	23	reducing	reduce	VERB
easat-804	142	24	fraudulent	fraudulent	ADJ
easat-804	142	25	financial	financial	ADJ
easat-804	142	26	reporting	reporting	NOUN
easat-804	142	27	.	.	PUNCT
easat-804	143	1	therefore	therefore	ADV
easat-804	143	2	,	,	PUNCT
easat-804	143	3	the	the	DET
easat-804	143	4	research	research	NOUN
easat-804	143	5	hypothesis	hypothesis	NOUN
easat-804	143	6	developed	develop	VERB
easat-804	143	7	is	be	AUX
easat-804	143	8	:	:	PUNCT
easat-804	143	9	h7	h7	X
easat-804	143	10	:	:	PUNCT
easat-804	143	11	the	the	DET
easat-804	143	12	information	information	NOUN
easat-804	143	13	and	and	CCONJ
easat-804	143	14	communication	communication	NOUN
easat-804	143	15	do	do	AUX
easat-804	143	16	affect	affect	VERB
easat-804	143	17	fraud	fraud	NOUN
easat-804	143	18	prevention	prevention	NOUN
easat-804	143	19	.	.	PUNCT
easat-804	144	1	3	3	X
easat-804	144	2	.	.	X
easat-804	144	3	research	research	NOUN
easat-804	144	4	methodology	methodology	NOUN
easat-804	144	5	3.1	3.1	NUM
easat-804	144	6	.	.	PUNCT
easat-804	145	1	population	population	NOUN
easat-804	145	2	and	and	CCONJ
easat-804	145	3	sample	sample	VERB
easat-804	145	4	this	this	DET
easat-804	145	5	study	study	NOUN
easat-804	145	6	's	's	PART
easat-804	145	7	sample	sample	NOUN
easat-804	145	8	consisted	consist	VERB
easat-804	145	9	of	of	ADP
easat-804	145	10	executives	executive	NOUN
easat-804	145	11	and	and	CCONJ
easat-804	145	12	non	non	NOUN
easat-804	145	13	-	-	NOUN
easat-804	145	14	executives	executive	NOUN
easat-804	145	15	from	from	ADP
easat-804	145	16	the	the	DET
easat-804	145	17	public	public	ADJ
easat-804	145	18	sector	sector	NOUN
easat-804	145	19	,	,	PUNCT
easat-804	145	20	specifically	specifically	ADV
easat-804	145	21	the	the	DET
easat-804	145	22	procurement	procurement	NOUN
easat-804	145	23	unit	unit	NOUN
easat-804	145	24	.	.	PUNCT
easat-804	146	1	this	this	DET
easat-804	146	2	sample	sample	NOUN
easat-804	146	3	was	be	AUX
easat-804	146	4	selected	select	VERB
easat-804	146	5	based	base	VERB
easat-804	146	6	on	on	ADP
easat-804	146	7	their	their	PRON
easat-804	146	8	prior	prior	ADJ
easat-804	146	9	expertise	expertise	NOUN
easat-804	146	10	in	in	ADP
easat-804	146	11	managing	manage	VERB
easat-804	146	12	procurement	procurement	NOUN
easat-804	146	13	and	and	CCONJ
easat-804	146	14	finance	finance	NOUN
easat-804	146	15	.	.	PUNCT
easat-804	147	1	as	as	ADP
easat-804	147	2	a	a	DET
easat-804	147	3	result	result	NOUN
easat-804	147	4	,	,	PUNCT
easat-804	147	5	it	it	PRON
easat-804	147	6	has	have	AUX
easat-804	147	7	been	be	AUX
easat-804	147	8	decided	decide	VERB
easat-804	147	9	that	that	SCONJ
easat-804	147	10	it	it	PRON
easat-804	147	11	would	would	AUX
easat-804	147	12	be	be	AUX
easat-804	147	13	best	good	ADJ
easat-804	147	14	for	for	SCONJ
easat-804	147	15	them	they	PRON
easat-804	147	16	to	to	PART
easat-804	147	17	participate	participate	VERB
easat-804	147	18	in	in	ADP
easat-804	147	19	this	this	DET
easat-804	147	20	study	study	NOUN
easat-804	147	21	as	as	ADP
easat-804	147	22	respondents	respondent	NOUN
easat-804	147	23	.	.	PUNCT
easat-804	148	1	30,000	30,000	NUM
easat-804	148	2	people	people	NOUN
easat-804	148	3	work	work	VERB
easat-804	148	4	in	in	ADP
easat-804	148	5	the	the	DET
easat-804	148	6	procurement	procurement	NOUN
easat-804	148	7	and	and	CCONJ
easat-804	148	8	finance	finance	NOUN
easat-804	148	9	section	section	NOUN
easat-804	148	10	in	in	ADP
easat-804	148	11	putrajaya	putrajaya	PROPN
easat-804	148	12	,	,	PUNCT
easat-804	148	13	and	and	CCONJ
easat-804	148	14	they	they	PRON
easat-804	148	15	come	come	VERB
easat-804	148	16	from	from	ADP
easat-804	148	17	11	11	NUM
easat-804	148	18	different	different	ADJ
easat-804	148	19	ministries	ministry	NOUN
easat-804	148	20	.	.	PUNCT
easat-804	149	1	the	the	DET
easat-804	149	2	minimal	minimal	ADJ
easat-804	149	3	number	number	NOUN
easat-804	149	4	of	of	ADP
easat-804	149	5	participants	participant	NOUN
easat-804	149	6	in	in	ADP
easat-804	149	7	a	a	DET
easat-804	149	8	sample	sample	NOUN
easat-804	149	9	should	should	AUX
easat-804	149	10	be	be	AUX
easat-804	149	11	380	380	NUM
easat-804	149	12	,	,	PUNCT
easat-804	149	13	as	as	ADP
easat-804	149	14	krejcie	krejcie	ADJ
easat-804	149	15	and	and	CCONJ
easat-804	149	16	morgan	morgan	NOUN
easat-804	149	17	[	[	X
easat-804	149	18	23	23	NUM
easat-804	149	19	]	]	PUNCT
easat-804	149	20	recommended	recommend	VERB
easat-804	149	21	,	,	PUNCT
easat-804	149	22	but	but	CCONJ
easat-804	149	23	the	the	DET
easat-804	149	24	study	study	NOUN
easat-804	149	25	received	receive	VERB
easat-804	149	26	replies	reply	NOUN
easat-804	149	27	from	from	ADP
easat-804	149	28	approximately	approximately	ADV
easat-804	149	29	537	537	NUM
easat-804	149	30	people	people	NOUN
easat-804	149	31	.	.	PUNCT
easat-804	150	1	using	use	VERB
easat-804	150	2	a	a	DET
easat-804	150	3	130	130	NUM
easat-804	150	4	edelweiss	edelweiss	PROPN
easat-804	150	5	applied	apply	VERB
easat-804	150	6	science	science	NOUN
easat-804	150	7	and	and	CCONJ
easat-804	150	8	technology	technology	NOUN
easat-804	150	9	issn	issn	PROPN
easat-804	150	10	:	:	PUNCT
easat-804	150	11	2576	2576	NUM
easat-804	150	12	-	-	SYM
easat-804	150	13	8484	8484	NUM
easat-804	150	14	vol	vol	NOUN
easat-804	150	15	.	.	PROPN
easat-804	150	16	8	8	NUM
easat-804	150	17	,	,	PUNCT
easat-804	150	18	no	no	INTJ
easat-804	150	19	.	.	NOUN
easat-804	150	20	3	3	NUM
easat-804	150	21	:	:	SYM
easat-804	150	22	125	125	NUM
easat-804	150	23	-	-	SYM
easat-804	150	24	144	144	NUM
easat-804	150	25	,	,	PUNCT
easat-804	150	26	2024	2024	NUM
easat-804	150	27	doi	doi	NOUN
easat-804	150	28	:	:	PUNCT
easat-804	150	29	10.55214/25768484.v8i3.804	10.55214/25768484.v8i3.804	PROPN
easat-804	150	30	©	©	ADP
easat-804	150	31	2024	2024	NUM
easat-804	150	32	by	by	ADP
easat-804	150	33	the	the	DET
easat-804	150	34	authors	author	NOUN
easat-804	150	35	;	;	PUNCT
easat-804	150	36	licensee	licensee	PROPN
easat-804	150	37	learning	learn	VERB
easat-804	150	38	gate	gate	VERB
easat-804	150	39	minimum	minimum	NOUN
easat-804	150	40	sample	sample	NOUN
easat-804	150	41	size	size	NOUN
easat-804	150	42	,	,	PUNCT
easat-804	150	43	as	as	SCONJ
easat-804	150	44	proposed	propose	VERB
easat-804	150	45	by	by	ADP
easat-804	150	46	saunders	saunder	NOUN
easat-804	150	47	,	,	PUNCT
easat-804	150	48	et	et	PROPN
easat-804	150	49	al	al	PROPN
easat-804	150	50	.	.	PUNCT
easat-804	151	1	[	[	X
easat-804	151	2	24	24	NUM
easat-804	151	3	]	]	PUNCT
easat-804	151	4	and	and	CCONJ
easat-804	151	5	cohen	cohen	X
easat-804	152	1	[	[	X
easat-804	152	2	25	25	NUM
easat-804	152	3	]	]	PUNCT
easat-804	152	4	,	,	PUNCT
easat-804	152	5	helps	help	VERB
easat-804	152	6	to	to	PART
easat-804	152	7	guarantee	guarantee	VERB
easat-804	152	8	that	that	SCONJ
easat-804	152	9	the	the	DET
easat-804	152	10	research	research	NOUN
easat-804	152	11	sample	sample	NOUN
easat-804	152	12	is	be	AUX
easat-804	152	13	sufficiently	sufficiently	ADV
easat-804	152	14	large	large	ADJ
easat-804	152	15	to	to	PART
easat-804	152	16	represent	represent	VERB
easat-804	152	17	the	the	DET
easat-804	152	18	overall	overall	ADJ
easat-804	152	19	population	population	NOUN
easat-804	152	20	being	be	AUX
easat-804	152	21	studied	study	VERB
easat-804	152	22	.	.	PUNCT
easat-804	153	1	the	the	DET
easat-804	153	2	minimum	minimum	ADJ
easat-804	153	3	sample	sample	NOUN
easat-804	153	4	size	size	NOUN
easat-804	153	5	is	be	AUX
easat-804	153	6	determined	determine	VERB
easat-804	153	7	by	by	ADP
easat-804	153	8	a	a	DET
easat-804	153	9	number	number	NOUN
easat-804	153	10	of	of	ADP
easat-804	153	11	different	different	ADJ
easat-804	153	12	elements	element	NOUN
easat-804	153	13	,	,	PUNCT
easat-804	153	14	such	such	ADJ
easat-804	153	15	as	as	ADP
easat-804	153	16	the	the	DET
easat-804	153	17	research	research	NOUN
easat-804	153	18	design	design	NOUN
easat-804	153	19	,	,	PUNCT
easat-804	153	20	the	the	DET
easat-804	153	21	required	required	ADJ
easat-804	153	22	level	level	NOUN
easat-804	153	23	of	of	ADP
easat-804	153	24	precision	precision	NOUN
easat-804	153	25	and	and	CCONJ
easat-804	153	26	confidence	confidence	NOUN
easat-804	153	27	,	,	PUNCT
easat-804	153	28	the	the	DET
easat-804	153	29	kind	kind	NOUN
easat-804	153	30	of	of	ADP
easat-804	153	31	data	datum	NOUN
easat-804	153	32	being	be	AUX
easat-804	153	33	collected	collect	VERB
easat-804	153	34	,	,	PUNCT
easat-804	153	35	and	and	CCONJ
easat-804	153	36	the	the	DET
easat-804	153	37	statistical	statistical	ADJ
easat-804	153	38	analyses	analysis	NOUN
easat-804	153	39	that	that	PRON
easat-804	153	40	will	will	AUX
easat-804	153	41	be	be	AUX
easat-804	153	42	carried	carry	VERB
easat-804	153	43	out	out	ADP
easat-804	153	44	.	.	PUNCT
easat-804	154	1	as	as	ADP
easat-804	154	2	a	a	DET
easat-804	154	3	result	result	NOUN
easat-804	154	4	,	,	PUNCT
easat-804	154	5	this	this	DET
easat-804	154	6	particular	particular	ADJ
easat-804	154	7	sample	sample	NOUN
easat-804	154	8	size	size	NOUN
easat-804	154	9	among	among	ADP
easat-804	154	10	personnel	personnel	NOUN
easat-804	154	11	who	who	PRON
easat-804	154	12	handle	handle	VERB
easat-804	154	13	procurement	procurement	NOUN
easat-804	154	14	units	unit	NOUN
easat-804	154	15	can	can	AUX
easat-804	154	16	be	be	AUX
easat-804	154	17	regarded	regard	VERB
easat-804	154	18	as	as	ADP
easat-804	154	19	adequate	adequate	ADJ
easat-804	154	20	and	and	CCONJ
easat-804	154	21	appropriate	appropriate	ADJ
easat-804	154	22	for	for	ADP
easat-804	154	23	this	this	DET
easat-804	154	24	investigation	investigation	NOUN
easat-804	154	25	.	.	PUNCT
easat-804	155	1	3.2	3.2	NUM
easat-804	155	2	.	.	PUNCT
easat-804	155	3	data	datum	NOUN
easat-804	155	4	collection	collection	NOUN
easat-804	155	5	and	and	CCONJ
easat-804	155	6	instrument	instrument	NOUN
easat-804	155	7	emails	email	NOUN
easat-804	155	8	and	and	CCONJ
easat-804	155	9	invitation	invitation	NOUN
easat-804	155	10	letters	letter	NOUN
easat-804	155	11	were	be	AUX
easat-804	155	12	issued	issue	VERB
easat-804	155	13	to	to	ADP
easat-804	155	14	the	the	DET
easat-804	155	15	relevant	relevant	ADJ
easat-804	155	16	officials	official	NOUN
easat-804	155	17	in	in	ADP
easat-804	155	18	each	each	DET
easat-804	155	19	ministry	ministry	NOUN
easat-804	155	20	for	for	ADP
easat-804	155	21	permission	permission	NOUN
easat-804	155	22	at	at	ADP
easat-804	155	23	the	the	DET
easat-804	155	24	start	start	NOUN
easat-804	155	25	of	of	ADP
easat-804	155	26	the	the	DET
easat-804	155	27	data	data	NOUN
easat-804	155	28	-	-	PUNCT
easat-804	155	29	gathering	gather	VERB
easat-804	155	30	procedure	procedure	NOUN
easat-804	155	31	.	.	PUNCT
easat-804	156	1	following	follow	VERB
easat-804	156	2	approval	approval	NOUN
easat-804	156	3	,	,	PUNCT
easat-804	156	4	a	a	DET
easat-804	156	5	cover	cover	NOUN
easat-804	156	6	letter	letter	NOUN
easat-804	156	7	and	and	CCONJ
easat-804	156	8	google	google	PROPN
easat-804	156	9	form	form	NOUN
easat-804	156	10	link	link	NOUN
easat-804	156	11	were	be	AUX
easat-804	156	12	distributed	distribute	VERB
easat-804	156	13	randomly	randomly	ADV
easat-804	156	14	to	to	ADP
easat-804	156	15	each	each	DET
easat-804	156	16	ministry	ministry	NOUN
easat-804	156	17	's	's	PART
easat-804	156	18	employees	employee	NOUN
easat-804	156	19	(	(	PUNCT
easat-804	156	20	executives	executive	NOUN
easat-804	156	21	and	and	CCONJ
easat-804	156	22	non	non	NOUN
easat-804	156	23	-	-	NOUN
easat-804	156	24	executives	executive	NOUN
easat-804	156	25	)	)	PUNCT
easat-804	156	26	in	in	ADP
easat-804	156	27	the	the	DET
easat-804	156	28	procurement	procurement	NOUN
easat-804	156	29	and	and	CCONJ
easat-804	156	30	finance	finance	NOUN
easat-804	156	31	(	(	PUNCT
easat-804	156	32	payment	payment	NOUN
easat-804	156	33	process	process	NOUN
easat-804	156	34	)	)	PUNCT
easat-804	156	35	divisions	division	NOUN
easat-804	156	36	.	.	PUNCT
easat-804	157	1	the	the	DET
easat-804	157	2	questionnaires	questionnaire	NOUN
easat-804	157	3	were	be	AUX
easat-804	157	4	filled	fill	VERB
easat-804	157	5	out	out	ADP
easat-804	157	6	between	between	ADP
easat-804	157	7	october	october	PROPN
easat-804	157	8	and	and	CCONJ
easat-804	157	9	december	december	PROPN
easat-804	157	10	of	of	ADP
easat-804	157	11	2022	2022	NUM
easat-804	157	12	.	.	PUNCT
easat-804	158	1	the	the	DET
easat-804	158	2	original	original	ADJ
easat-804	158	3	data	data	NOUN
easat-804	158	4	collection	collection	NOUN
easat-804	158	5	period	period	NOUN
easat-804	158	6	was	be	AUX
easat-804	158	7	one	one	NUM
easat-804	158	8	month	month	NOUN
easat-804	158	9	,	,	PUNCT
easat-804	158	10	but	but	CCONJ
easat-804	158	11	it	it	PRON
easat-804	158	12	was	be	AUX
easat-804	158	13	extended	extend	VERB
easat-804	158	14	for	for	ADP
easat-804	158	15	specific	specific	ADJ
easat-804	158	16	ministries	ministry	NOUN
easat-804	158	17	once	once	ADV
easat-804	158	18	follow	follow	NOUN
easat-804	158	19	-	-	PUNCT
easat-804	158	20	ups	up	NOUN
easat-804	158	21	were	be	AUX
easat-804	158	22	completed	complete	VERB
easat-804	158	23	.	.	PUNCT
easat-804	159	1	537	537	NUM
easat-804	159	2	respondents	respondent	NOUN
easat-804	159	3	from	from	ADP
easat-804	159	4	11	11	NUM
easat-804	159	5	ministries	ministry	NOUN
easat-804	159	6	in	in	ADP
easat-804	159	7	putrajaya	putrajaya	PROPN
easat-804	159	8	contributed	contribute	VERB
easat-804	159	9	to	to	ADP
easat-804	159	10	the	the	DET
easat-804	159	11	study	study	NOUN
easat-804	159	12	at	at	ADP
easat-804	159	13	the	the	DET
easat-804	159	14	end	end	NOUN
easat-804	159	15	of	of	ADP
easat-804	159	16	the	the	DET
easat-804	159	17	data	data	NOUN
easat-804	159	18	-	-	PUNCT
easat-804	159	19	gathering	gather	VERB
easat-804	159	20	period	period	NOUN
easat-804	159	21	.	.	PUNCT
easat-804	160	1	the	the	DET
easat-804	160	2	questionnaire	questionnaire	NOUN
easat-804	160	3	was	be	AUX
easat-804	160	4	employed	employ	VERB
easat-804	160	5	as	as	ADP
easat-804	160	6	the	the	DET
easat-804	160	7	research	research	NOUN
easat-804	160	8	instrument	instrument	NOUN
easat-804	160	9	in	in	ADP
easat-804	160	10	this	this	DET
easat-804	160	11	study	study	NOUN
easat-804	160	12	.	.	PUNCT
easat-804	161	1	the	the	DET
easat-804	161	2	questionnaire	questionnaire	NOUN
easat-804	161	3	was	be	AUX
easat-804	161	4	designed	design	VERB
easat-804	161	5	using	use	VERB
easat-804	161	6	thorough	thorough	ADJ
easat-804	161	7	empirical	empirical	ADJ
easat-804	161	8	analyses	analysis	NOUN
easat-804	161	9	of	of	ADP
easat-804	161	10	risk	risk	NOUN
easat-804	161	11	management	management	NOUN
easat-804	161	12	and	and	CCONJ
easat-804	161	13	internal	internal	ADJ
easat-804	161	14	control	control	NOUN
easat-804	161	15	publications	publication	NOUN
easat-804	162	1	[	[	X
easat-804	162	2	26	26	NUM
easat-804	162	3	]	]	PUNCT
easat-804	162	4	.	.	PUNCT
easat-804	163	1	the	the	DET
easat-804	163	2	questionnaire	questionnaire	NOUN
easat-804	163	3	includes	include	VERB
easat-804	163	4	topics	topic	NOUN
easat-804	163	5	based	base	VERB
easat-804	163	6	on	on	ADP
easat-804	163	7	the	the	DET
easat-804	163	8	coso	coso	NOUN
easat-804	163	9	[	[	X
easat-804	163	10	13	13	NUM
easat-804	163	11	]	]	PUNCT
easat-804	163	12	that	that	PRON
easat-804	163	13	were	be	AUX
easat-804	163	14	scored	score	VERB
easat-804	163	15	on	on	ADP
easat-804	163	16	a	a	DET
easat-804	163	17	1	1	NUM
easat-804	163	18	-	-	SYM
easat-804	163	19	5	5	NUM
easat-804	163	20	-	-	PUNCT
easat-804	163	21	point	point	NOUN
easat-804	163	22	likert	likert	ADJ
easat-804	163	23	scale	scale	NOUN
easat-804	163	24	(	(	PUNCT
easat-804	163	25	strongly	strongly	ADV
easat-804	163	26	disagree	disagree	VERB
easat-804	163	27	to	to	PART
easat-804	163	28	strongly	strongly	ADV
easat-804	163	29	agree	agree	VERB
easat-804	163	30	)	)	PUNCT
easat-804	163	31	and	and	CCONJ
easat-804	163	32	related	relate	VERB
easat-804	163	33	to	to	ADP
easat-804	163	34	goal	goal	NOUN
easat-804	163	35	formulation	formulation	NOUN
easat-804	163	36	,	,	PUNCT
easat-804	163	37	the	the	DET
easat-804	163	38	internal	internal	ADJ
easat-804	163	39	environment	environment	NOUN
easat-804	163	40	,	,	PUNCT
easat-804	163	41	information	information	NOUN
easat-804	163	42	sharing	sharing	NOUN
easat-804	163	43	,	,	PUNCT
easat-804	163	44	risk	risk	NOUN
easat-804	163	45	response	response	NOUN
easat-804	163	46	,	,	PUNCT
easat-804	163	47	monitoring	monitoring	NOUN
easat-804	163	48	,	,	PUNCT
easat-804	163	49	risk	risk	NOUN
easat-804	163	50	assessment	assessment	NOUN
easat-804	163	51	,	,	PUNCT
easat-804	163	52	and	and	CCONJ
easat-804	163	53	control	control	NOUN
easat-804	163	54	actions	action	NOUN
easat-804	163	55	.	.	PUNCT
easat-804	164	1	for	for	ADP
easat-804	164	2	fraud	fraud	NOUN
easat-804	164	3	prevention	prevention	NOUN
easat-804	164	4	,	,	PUNCT
easat-804	164	5	yap	yap	PROPN
easat-804	164	6	,	,	PUNCT
easat-804	164	7	et	et	PROPN
easat-804	164	8	al	al	PROPN
easat-804	164	9	.	.	PUNCT
easat-804	165	1	[	[	X
easat-804	165	2	27	27	NUM
easat-804	165	3	]	]	PUNCT
easat-804	165	4	and	and	CCONJ
easat-804	165	5	association	association	NOUN
easat-804	165	6	of	of	ADP
easat-804	165	7	certified	certify	VERB
easat-804	165	8	fraud	fraud	NOUN
easat-804	165	9	examiners	examiner	NOUN
easat-804	165	10	(	(	PUNCT
easat-804	165	11	acfe	acfe	NOUN
easat-804	165	12	)	)	PUNCT
easat-804	166	1	[	[	X
easat-804	166	2	1	1	X
easat-804	166	3	]	]	PUNCT
easat-804	166	4	used	use	VERB
easat-804	166	5	a	a	DET
easat-804	166	6	1	1	NUM
easat-804	166	7	-	-	SYM
easat-804	166	8	6	6	NUM
easat-804	166	9	-	-	PUNCT
easat-804	166	10	point	point	NOUN
easat-804	166	11	likert	likert	ADJ
easat-804	166	12	scale	scale	NOUN
easat-804	166	13	(	(	PUNCT
easat-804	166	14	strongly	strongly	ADV
easat-804	166	15	disagree	disagree	VERB
easat-804	166	16	to	to	PART
easat-804	166	17	strongly	strongly	ADV
easat-804	166	18	agree	agree	VERB
easat-804	166	19	)	)	PUNCT
easat-804	166	20	.	.	PUNCT
easat-804	167	1	practitioners	practitioner	NOUN
easat-804	167	2	evaluated	evaluate	VERB
easat-804	167	3	the	the	DET
easat-804	167	4	instrument	instrument	NOUN
easat-804	167	5	before	before	SCONJ
easat-804	167	6	it	it	PRON
easat-804	167	7	was	be	AUX
easat-804	167	8	distributed	distribute	VERB
easat-804	167	9	to	to	ADP
easat-804	167	10	the	the	DET
easat-804	167	11	ministries	ministry	NOUN
easat-804	167	12	to	to	PART
easat-804	167	13	ensure	ensure	VERB
easat-804	167	14	that	that	SCONJ
easat-804	167	15	each	each	DET
easat-804	167	16	item	item	NOUN
easat-804	167	17	was	be	AUX
easat-804	167	18	relevant	relevant	ADJ
easat-804	167	19	to	to	ADP
easat-804	167	20	the	the	DET
easat-804	167	21	malaysian	malaysian	ADJ
easat-804	167	22	public	public	ADJ
easat-804	167	23	sector	sector	NOUN
easat-804	167	24	.	.	PUNCT
easat-804	168	1	there	there	PRON
easat-804	168	2	were	be	VERB
easat-804	168	3	three	three	NUM
easat-804	168	4	sections	section	NOUN
easat-804	168	5	to	to	ADP
easat-804	168	6	the	the	DET
easat-804	168	7	questionnaire	questionnaire	NOUN
easat-804	168	8	.	.	PUNCT
easat-804	169	1	the	the	DET
easat-804	169	2	first	first	ADJ
easat-804	169	3	portion	portion	NOUN
easat-804	169	4	focused	focus	VERB
easat-804	169	5	on	on	ADP
easat-804	169	6	the	the	DET
easat-804	169	7	respondents	respondent	NOUN
easat-804	169	8	'	'	PART
easat-804	169	9	profiles	profile	NOUN
easat-804	169	10	,	,	PUNCT
easat-804	169	11	such	such	ADJ
easat-804	169	12	as	as	ADP
easat-804	169	13	gender	gender	NOUN
easat-804	169	14	,	,	PUNCT
easat-804	169	15	age	age	NOUN
easat-804	169	16	,	,	PUNCT
easat-804	169	17	work	work	NOUN
easat-804	169	18	experience	experience	NOUN
easat-804	169	19	,	,	PUNCT
easat-804	169	20	position	position	NOUN
easat-804	169	21	,	,	PUNCT
easat-804	169	22	and	and	CCONJ
easat-804	169	23	function	function	NOUN
easat-804	169	24	in	in	ADP
easat-804	169	25	the	the	DET
easat-804	169	26	public	public	ADJ
easat-804	169	27	sector	sector	NOUN
easat-804	169	28	,	,	PUNCT
easat-804	169	29	and	and	CCONJ
easat-804	169	30	awareness	awareness	NOUN
easat-804	169	31	of	of	ADP
easat-804	169	32	risk	risk	NOUN
easat-804	169	33	management	management	NOUN
easat-804	169	34	and	and	CCONJ
easat-804	169	35	internal	internal	ADJ
easat-804	169	36	control	control	NOUN
easat-804	169	37	in	in	ADP
easat-804	169	38	the	the	DET
easat-804	169	39	public	public	ADJ
easat-804	169	40	sector	sector	NOUN
easat-804	169	41	.	.	PUNCT
easat-804	170	1	the	the	DET
easat-804	170	2	second	second	ADJ
easat-804	170	3	segment	segment	NOUN
easat-804	170	4	focused	focus	VERB
easat-804	170	5	on	on	ADP
easat-804	170	6	the	the	DET
easat-804	170	7	public	public	ADJ
easat-804	170	8	sector	sector	NOUN
easat-804	170	9	's	's	PART
easat-804	170	10	risk	risk	NOUN
easat-804	170	11	management	management	NOUN
easat-804	170	12	and	and	CCONJ
easat-804	170	13	internal	internal	ADJ
easat-804	170	14	control	control	NOUN
easat-804	170	15	aspects	aspect	NOUN
easat-804	170	16	,	,	PUNCT
easat-804	170	17	as	as	SCONJ
easat-804	170	18	defined	define	VERB
easat-804	170	19	by	by	ADP
easat-804	170	20	coso	coso	NOUN
easat-804	170	21	[	[	X
easat-804	170	22	13	13	NUM
easat-804	170	23	]	]	PUNCT
easat-804	170	24	and	and	CCONJ
easat-804	170	25	aziz	aziz	PROPN
easat-804	170	26	,	,	PUNCT
easat-804	170	27	et	et	PROPN
easat-804	170	28	al	al	PROPN
easat-804	170	29	.	.	PUNCT
easat-804	171	1	[	[	X
easat-804	171	2	26	26	NUM
easat-804	171	3	]	]	PUNCT
easat-804	171	4	.	.	PUNCT
easat-804	172	1	this	this	DET
easat-804	172	2	part	part	NOUN
easat-804	172	3	aims	aim	VERB
easat-804	172	4	to	to	PART
easat-804	172	5	investigate	investigate	VERB
easat-804	172	6	the	the	DET
easat-804	172	7	effects	effect	NOUN
easat-804	172	8	of	of	ADP
easat-804	172	9	risk	risk	NOUN
easat-804	172	10	management	management	NOUN
easat-804	172	11	on	on	ADP
easat-804	172	12	fraud	fraud	NOUN
easat-804	172	13	.	.	PUNCT
easat-804	173	1	the	the	DET
easat-804	173	2	third	third	ADJ
easat-804	173	3	section	section	NOUN
easat-804	173	4	investigates	investigate	VERB
easat-804	173	5	respondents	respondent	NOUN
easat-804	173	6	'	'	PART
easat-804	173	7	perceptions	perception	NOUN
easat-804	173	8	of	of	ADP
easat-804	173	9	fraud	fraud	NOUN
easat-804	173	10	prevention	prevention	NOUN
easat-804	173	11	.	.	PUNCT
easat-804	174	1	the	the	DET
easat-804	174	2	results	result	NOUN
easat-804	174	3	of	of	ADP
easat-804	174	4	the	the	DET
easat-804	174	5	reliability	reliability	NOUN
easat-804	174	6	analysis	analysis	NOUN
easat-804	174	7	of	of	ADP
easat-804	174	8	the	the	DET
easat-804	174	9	seven	seven	NUM
easat-804	174	10	risk	risk	NOUN
easat-804	174	11	management	management	NOUN
easat-804	174	12	variables	variable	NOUN
easat-804	174	13	and	and	CCONJ
easat-804	174	14	fraud	fraud	NOUN
easat-804	174	15	prevention	prevention	NOUN
easat-804	174	16	using	use	VERB
easat-804	174	17	the	the	DET
easat-804	174	18	cronbach	cronbach	ADJ
easat-804	174	19	alpha	alpha	ADJ
easat-804	174	20	coefficient	coefficient	NOUN
easat-804	174	21	are	be	AUX
easat-804	174	22	shown	show	VERB
easat-804	174	23	in	in	ADP
easat-804	174	24	table	table	NOUN
easat-804	174	25	2	2	NUM
easat-804	174	26	.	.	PUNCT
easat-804	175	1	the	the	DET
easat-804	175	2	primary	primary	ADJ
easat-804	175	3	function	function	NOUN
easat-804	175	4	of	of	ADP
easat-804	175	5	the	the	DET
easat-804	175	6	cronbach	cronbach	ADJ
easat-804	175	7	alpha	alpha	NOUN
easat-804	175	8	coefficient	coefficient	NOUN
easat-804	175	9	is	be	AUX
easat-804	175	10	to	to	PART
easat-804	175	11	assess	assess	VERB
easat-804	175	12	the	the	DET
easat-804	175	13	internal	internal	ADJ
easat-804	175	14	consistency	consistency	NOUN
easat-804	175	15	and	and	CCONJ
easat-804	175	16	reliability	reliability	NOUN
easat-804	175	17	of	of	ADP
easat-804	175	18	a	a	DET
easat-804	175	19	measure	measure	NOUN
easat-804	175	20	or	or	CCONJ
easat-804	175	21	scale	scale	NOUN
easat-804	175	22	.	.	PUNCT
easat-804	176	1	it	it	PRON
easat-804	176	2	demonstrates	demonstrate	VERB
easat-804	176	3	that	that	SCONJ
easat-804	176	4	the	the	DET
easat-804	176	5	variables	variable	NOUN
easat-804	176	6	have	have	VERB
easat-804	176	7	strong	strong	ADJ
easat-804	176	8	internal	internal	ADJ
easat-804	176	9	consistency	consistency	NOUN
easat-804	176	10	,	,	PUNCT
easat-804	176	11	with	with	ADP
easat-804	176	12	cronbach	cronbach	ADJ
easat-804	176	13	alpha	alpha	ADJ
easat-804	176	14	coefficients	coefficient	NOUN
easat-804	176	15	ranging	range	VERB
easat-804	176	16	from	from	ADP
easat-804	176	17	0.719	0.719	NUM
easat-804	176	18	to	to	ADP
easat-804	176	19	0.938	0.938	NUM
easat-804	176	20	.	.	PUNCT
easat-804	177	1	according	accord	VERB
easat-804	177	2	to	to	ADP
easat-804	177	3	hair	hair	NOUN
easat-804	177	4	,	,	PUNCT
easat-804	177	5	et	et	PROPN
easat-804	177	6	al	al	PROPN
easat-804	177	7	.	.	PUNCT
easat-804	178	1	[	[	X
easat-804	178	2	28	28	NUM
easat-804	178	3	]	]	PUNCT
easat-804	178	4	,	,	PUNCT
easat-804	178	5	0.719	0.719	NUM
easat-804	178	6	is	be	AUX
easat-804	178	7	a	a	DET
easat-804	178	8	good	good	ADJ
easat-804	178	9	score	score	NOUN
easat-804	178	10	.	.	PUNCT
easat-804	179	1	as	as	ADP
easat-804	179	2	a	a	DET
easat-804	179	3	result	result	NOUN
easat-804	179	4	,	,	PUNCT
easat-804	179	5	all	all	PRON
easat-804	179	6	of	of	ADP
easat-804	179	7	the	the	DET
easat-804	179	8	elements	element	NOUN
easat-804	179	9	in	in	ADP
easat-804	179	10	this	this	DET
easat-804	179	11	study	study	NOUN
easat-804	179	12	may	may	AUX
easat-804	179	13	be	be	AUX
easat-804	179	14	rated	rate	VERB
easat-804	179	15	as	as	ADP
easat-804	179	16	excellent	excellent	ADJ
easat-804	179	17	or	or	CCONJ
easat-804	179	18	high	high	ADJ
easat-804	179	19	,	,	PUNCT
easat-804	179	20	but	but	CCONJ
easat-804	179	21	they	they	PRON
easat-804	179	22	are	be	AUX
easat-804	179	23	not	not	PART
easat-804	179	24	redundant	redundant	ADJ
easat-804	179	25	.	.	PUNCT
easat-804	180	1	table	table	NOUN
easat-804	180	2	2	2	NUM
easat-804	180	3	.	.	PUNCT
easat-804	181	1	reliability	reliability	NOUN
easat-804	181	2	analysis	analysis	NOUN
easat-804	181	3	for	for	ADP
easat-804	181	4	erm	erm	PROPN
easat-804	181	5	.	.	PROPN
easat-804	181	6	constructs	construct	NOUN
easat-804	181	7	cronbach	cronbach	PROPN
easat-804	181	8	’s	’s	PART
easat-804	182	1	alpha	alpha	NOUN
easat-804	182	2	no	no	INTJ
easat-804	182	3	.	.	PUNCT
easat-804	183	1	of	of	ADP
easat-804	183	2	items	item	NOUN
easat-804	183	3	objective	objective	ADJ
easat-804	183	4	setting	set	VERB
easat-804	183	5	0.906	0.906	NUM
easat-804	183	6	3	3	NUM
easat-804	183	7	internal	internal	ADJ
easat-804	183	8	environment	environment	NOUN
easat-804	183	9	0.907	0.907	NUM
easat-804	183	10	3	3	NUM
easat-804	183	11	information	information	NOUN
easat-804	183	12	communication	communication	NOUN
easat-804	183	13	0.719	0.719	NUM
easat-804	183	14	2	2	NUM
easat-804	183	15	risk	risk	NOUN
easat-804	183	16	response	response	NOUN
easat-804	183	17	0.917	0.917	NUM
easat-804	183	18	5	5	NUM
easat-804	183	19	monitoring	monitor	VERB
easat-804	183	20	0.943	0.943	NUM
easat-804	183	21	2	2	NUM
easat-804	183	22	risk	risk	NOUN
easat-804	183	23	assessment	assessment	NOUN
easat-804	183	24	0.938	0.938	NUM
easat-804	183	25	7	7	NUM
easat-804	183	26	control	control	NOUN
easat-804	183	27	activities	activity	NOUN
easat-804	183	28	0.900	0.900	NUM
easat-804	183	29	8	8	NUM
easat-804	183	30	fraud	fraud	NOUN
easat-804	183	31	prevention	prevention	NOUN
easat-804	183	32	0.916	0.916	NUM
easat-804	183	33	11	11	NUM
easat-804	183	34	source	source	NOUN
easat-804	183	35	:	:	PUNCT
easat-804	183	36	coso	coso	NOUN
easat-804	184	1	[	[	X
easat-804	184	2	13	13	NUM
easat-804	184	3	]	]	PUNCT
easat-804	184	4	.	.	PUNCT
easat-804	185	1	131	131	NUM
easat-804	185	2	edelweiss	edelweiss	PROPN
easat-804	185	3	applied	apply	VERB
easat-804	185	4	science	science	NOUN
easat-804	185	5	and	and	CCONJ
easat-804	185	6	technology	technology	NOUN
easat-804	185	7	issn	issn	PROPN
easat-804	185	8	:	:	PUNCT
easat-804	185	9	2576	2576	NUM
easat-804	185	10	-	-	SYM
easat-804	185	11	8484	8484	NUM
easat-804	185	12	vol	vol	NOUN
easat-804	185	13	.	.	PROPN
easat-804	185	14	8	8	NUM
easat-804	185	15	,	,	PUNCT
easat-804	185	16	no	no	INTJ
easat-804	185	17	.	.	NOUN
easat-804	186	1	3	3	NUM
easat-804	186	2	:	:	SYM
easat-804	186	3	125	125	NUM
easat-804	186	4	-	-	SYM
easat-804	186	5	144	144	NUM
easat-804	186	6	,	,	PUNCT
easat-804	186	7	2024	2024	NUM
easat-804	186	8	doi	doi	NOUN
easat-804	186	9	:	:	PUNCT
easat-804	186	10	10.55214/25768484.v8i3.804	10.55214/25768484.v8i3.804	PROPN
easat-804	186	11	©	©	ADP
easat-804	186	12	2024	2024	NUM
easat-804	186	13	by	by	ADP
easat-804	186	14	the	the	DET
easat-804	186	15	authors	author	NOUN
easat-804	186	16	;	;	PUNCT
easat-804	186	17	licensee	licensee	PROPN
easat-804	186	18	learning	learning	NOUN
easat-804	186	19	gate	gate	NOUN
easat-804	186	20	4	4	PROPN
easat-804	186	21	.	.	NOUN
easat-804	186	22	results	result	NOUN
easat-804	186	23	and	and	CCONJ
easat-804	186	24	discussion	discussion	NOUN
easat-804	186	25	4.1	4.1	NUM
easat-804	186	26	.	.	PUNCT
easat-804	187	1	respondents	respondent	NOUN
easat-804	187	2	’	'	PUNCT
easat-804	187	3	profile	profile	PROPN
easat-804	187	4	age	age	NOUN
easat-804	187	5	,	,	PUNCT
easat-804	187	6	gender	gender	NOUN
easat-804	187	7	,	,	PUNCT
easat-804	187	8	qualification	qualification	NOUN
easat-804	187	9	,	,	PUNCT
easat-804	187	10	professional	professional	ADJ
easat-804	187	11	qualification	qualification	NOUN
easat-804	187	12	,	,	PUNCT
easat-804	187	13	level	level	NOUN
easat-804	187	14	of	of	ADP
easat-804	187	15	education	education	NOUN
easat-804	187	16	,	,	PUNCT
easat-804	187	17	state	state	NOUN
easat-804	187	18	,	,	PUNCT
easat-804	187	19	job	job	NOUN
easat-804	187	20	position	position	NOUN
easat-804	187	21	,	,	PUNCT
easat-804	187	22	current	current	ADJ
easat-804	187	23	position	position	NOUN
easat-804	187	24	,	,	PUNCT
easat-804	187	25	position	position	NOUN
easat-804	187	26	grade	grade	NOUN
easat-804	187	27	,	,	PUNCT
easat-804	187	28	current	current	ADJ
easat-804	187	29	place	place	NOUN
easat-804	187	30	of	of	ADP
easat-804	187	31	work	work	NOUN
easat-804	187	32	,	,	PUNCT
easat-804	187	33	job	job	NOUN
easat-804	187	34	scope	scope	NOUN
easat-804	187	35	,	,	PUNCT
easat-804	187	36	experience	experience	NOUN
easat-804	187	37	working	work	VERB
easat-804	187	38	in	in	ADP
easat-804	187	39	the	the	DET
easat-804	187	40	public	public	ADJ
easat-804	187	41	sector	sector	NOUN
easat-804	187	42	,	,	PUNCT
easat-804	187	43	experience	experience	NOUN
easat-804	187	44	working	work	VERB
easat-804	187	45	in	in	ADP
easat-804	187	46	the	the	DET
easat-804	187	47	current	current	ADJ
easat-804	187	48	position	position	NOUN
easat-804	187	49	,	,	PUNCT
easat-804	187	50	and	and	CCONJ
easat-804	187	51	awareness	awareness	NOUN
easat-804	187	52	of	of	ADP
easat-804	187	53	the	the	DET
easat-804	187	54	establishment	establishment	NOUN
easat-804	187	55	of	of	ADP
easat-804	187	56	enterprise	enterprise	NOUN
easat-804	187	57	risk	risk	NOUN
easat-804	187	58	management	management	NOUN
easat-804	187	59	and	and	CCONJ
easat-804	187	60	internal	internal	ADJ
easat-804	187	61	control	control	NOUN
easat-804	187	62	in	in	ADP
easat-804	187	63	their	their	PRON
easat-804	187	64	organisations	organisation	NOUN
easat-804	187	65	are	be	AUX
easat-804	187	66	among	among	ADP
easat-804	187	67	the	the	DET
easat-804	187	68	factors	factor	NOUN
easat-804	187	69	presented	present	VERB
easat-804	187	70	in	in	ADP
easat-804	187	71	respondents	respondent	NOUN
easat-804	187	72	'	'	PART
easat-804	187	73	profiles	profile	NOUN
easat-804	187	74	,	,	PUNCT
easat-804	187	75	as	as	SCONJ
easat-804	187	76	highlighted	highlight	VERB
easat-804	187	77	in	in	ADP
easat-804	187	78	table	table	NOUN
easat-804	187	79	3	3	NUM
easat-804	187	80	.	.	PUNCT
easat-804	188	1	most	most	ADJ
easat-804	188	2	respondents	respondent	NOUN
easat-804	188	3	are	be	AUX
easat-804	188	4	between	between	ADP
easat-804	188	5	the	the	DET
easat-804	188	6	ages	age	NOUN
easat-804	188	7	of	of	ADP
easat-804	188	8	31	31	NUM
easat-804	188	9	and	and	CCONJ
easat-804	188	10	40	40	NUM
easat-804	188	11	,	,	PUNCT
easat-804	188	12	accounting	account	VERB
easat-804	188	13	for	for	ADP
easat-804	188	14	51.6	51.6	NUM
easat-804	188	15	%	%	NOUN
easat-804	188	16	of	of	ADP
easat-804	188	17	the	the	DET
easat-804	188	18	sample	sample	NOUN
easat-804	188	19	.	.	PUNCT
easat-804	189	1	37.1	37.1	NUM
easat-804	189	2	%	%	NOUN
easat-804	189	3	of	of	ADP
easat-804	189	4	the	the	DET
easat-804	189	5	sample	sample	NOUN
easat-804	189	6	is	be	AUX
easat-804	189	7	between	between	ADP
easat-804	189	8	the	the	DET
easat-804	189	9	ages	age	NOUN
easat-804	189	10	of	of	ADP
easat-804	189	11	41	41	NUM
easat-804	189	12	and	and	CCONJ
easat-804	189	13	50	50	NUM
easat-804	189	14	.	.	PUNCT
easat-804	190	1	the	the	DET
easat-804	190	2	youngest	young	ADJ
easat-804	190	3	age	age	NOUN
easat-804	190	4	group	group	NOUN
easat-804	190	5	,	,	PUNCT
easat-804	190	6	"	"	PUNCT
easat-804	190	7	above	above	ADP
easat-804	190	8	50	50	NUM
easat-804	190	9	years	year	NOUN
easat-804	190	10	old	old	ADJ
easat-804	190	11	,	,	PUNCT
easat-804	190	12	"	"	PUNCT
easat-804	190	13	accounted	account	VERB
easat-804	190	14	for	for	ADP
easat-804	190	15	7.1	7.1	NUM
easat-804	190	16	%	%	NOUN
easat-804	190	17	of	of	ADP
easat-804	190	18	the	the	DET
easat-804	190	19	sample	sample	NOUN
easat-804	190	20	.	.	PUNCT
easat-804	191	1	individuals	individual	NOUN
easat-804	191	2	under	under	ADP
easat-804	191	3	the	the	DET
easat-804	191	4	age	age	NOUN
easat-804	191	5	of	of	ADP
easat-804	191	6	30	30	NUM
easat-804	191	7	account	account	NOUN
easat-804	191	8	for	for	ADP
easat-804	191	9	4.3	4.3	NUM
easat-804	191	10	%	%	NOUN
easat-804	191	11	of	of	ADP
easat-804	191	12	the	the	DET
easat-804	191	13	sample	sample	NOUN
easat-804	191	14	.	.	PUNCT
easat-804	192	1	the	the	DET
easat-804	192	2	sample	sample	NOUN
easat-804	192	3	's	's	PART
easat-804	192	4	gender	gender	NOUN
easat-804	192	5	distribution	distribution	NOUN
easat-804	192	6	is	be	AUX
easat-804	192	7	very	very	ADV
easat-804	192	8	unbalanced	unbalanced	ADJ
easat-804	192	9	.	.	PUNCT
easat-804	193	1	most	most	ADJ
easat-804	193	2	respondents	respondent	NOUN
easat-804	193	3	are	be	AUX
easat-804	193	4	female	female	ADJ
easat-804	193	5	,	,	PUNCT
easat-804	193	6	accounting	account	VERB
easat-804	193	7	for	for	ADP
easat-804	193	8	74.3	74.3	NUM
easat-804	193	9	%	%	NOUN
easat-804	193	10	of	of	ADP
easat-804	193	11	the	the	DET
easat-804	193	12	sample	sample	NOUN
easat-804	193	13	,	,	PUNCT
easat-804	193	14	with	with	ADP
easat-804	193	15	male	male	ADJ
easat-804	193	16	respondents	respondent	NOUN
easat-804	193	17	accounting	account	VERB
easat-804	193	18	for	for	ADP
easat-804	193	19	25.7	25.7	NUM
easat-804	193	20	%	%	NOUN
easat-804	193	21	.	.	PUNCT
easat-804	194	1	most	most	ADJ
easat-804	194	2	respondents	respondent	NOUN
easat-804	194	3	(	(	PUNCT
easat-804	194	4	78	78	NUM
easat-804	194	5	%	%	NOUN
easat-804	194	6	of	of	ADP
easat-804	194	7	the	the	DET
easat-804	194	8	total	total	NOUN
easat-804	194	9	)	)	PUNCT
easat-804	194	10	in	in	ADP
easat-804	194	11	the	the	DET
easat-804	194	12	sample	sample	NOUN
easat-804	194	13	have	have	VERB
easat-804	194	14	an	an	DET
easat-804	194	15	accounting	accounting	NOUN
easat-804	194	16	qualification	qualification	NOUN
easat-804	194	17	.	.	PUNCT
easat-804	195	1	22	22	NUM
easat-804	195	2	%	%	NOUN
easat-804	195	3	of	of	ADP
easat-804	195	4	respondents	respondent	NOUN
easat-804	195	5	have	have	VERB
easat-804	195	6	nonaccounting	nonaccounting	NOUN
easat-804	195	7	qualifications	qualification	NOUN
easat-804	195	8	.	.	PUNCT
easat-804	196	1	table	table	NOUN
easat-804	196	2	3	3	NUM
easat-804	196	3	.	.	PUNCT
easat-804	196	4	respondents	respondent	NOUN
easat-804	196	5	’	'	PUNCT
easat-804	196	6	profile	profile	NOUN
easat-804	196	7	.	.	PUNCT
easat-804	197	1	items	item	NOUN
easat-804	197	2	frequency	frequency	NOUN
easat-804	197	3	percentage	percentage	NOUN
easat-804	197	4	(	(	PUNCT
easat-804	197	5	%	%	NOUN
easat-804	197	6	)	)	PUNCT
easat-804	197	7	age	age	NOUN
easat-804	197	8	below	below	ADP
easat-804	197	9	30	30	NUM
easat-804	197	10	years	year	NOUN
easat-804	197	11	old	old	ADJ
easat-804	197	12	23	23	NUM
easat-804	197	13	4.3	4.3	NUM
easat-804	197	14	31	31	NUM
easat-804	197	15	to	to	PART
easat-804	197	16	40	40	NUM
easat-804	197	17	years	year	NOUN
easat-804	197	18	old	old	ADJ
easat-804	197	19	277	277	NUM
easat-804	197	20	51.6	51.6	NUM
easat-804	197	21	41	41	NUM
easat-804	197	22	to	to	PART
easat-804	197	23	50	50	NUM
easat-804	197	24	years	year	NOUN
easat-804	197	25	old	old	ADJ
easat-804	197	26	199	199	NUM
easat-804	197	27	37.1	37.1	NUM
easat-804	197	28	above	above	ADP
easat-804	197	29	50	50	NUM
easat-804	197	30	years	year	NOUN
easat-804	197	31	old	old	ADJ
easat-804	197	32	38	38	NUM
easat-804	197	33	7.1	7.1	NUM
easat-804	197	34	gender	gender	NOUN
easat-804	197	35	male	male	NOUN
easat-804	197	36	138	138	NUM
easat-804	197	37	25.7	25.7	NUM
easat-804	197	38	female	female	ADJ
easat-804	197	39	399	399	NUM
easat-804	197	40	74.3	74.3	NUM
easat-804	197	41	qualification	qualification	NOUN
easat-804	197	42	accounting	account	VERB
easat-804	197	43	419	419	NUM
easat-804	197	44	78	78	NUM
easat-804	197	45	non	non	ADJ
easat-804	197	46	-	-	ADJ
easat-804	197	47	accounting	accounting	ADJ
easat-804	197	48	118	118	NUM
easat-804	197	49	22	22	NUM
easat-804	197	50	professional	professional	ADJ
easat-804	197	51	qualification	qualification	NOUN
easat-804	197	52	yes	yes	INTJ
easat-804	197	53	97	97	NUM
easat-804	197	54	18.1	18.1	NUM
easat-804	197	55	no	no	DET
easat-804	197	56	431	431	NUM
easat-804	197	57	80.3	80.3	NUM
easat-804	197	58	others	other	NOUN
easat-804	197	59	9	9	NUM
easat-804	197	60	1.7	1.7	NUM
easat-804	197	61	level	level	NOUN
easat-804	197	62	of	of	ADP
easat-804	197	63	education	education	NOUN
easat-804	197	64	advanced	advanced	ADJ
easat-804	197	65	diploma	diploma	NOUN
easat-804	197	66	in	in	ADP
easat-804	197	67	accountancy	accountancy	NOUN
easat-804	197	68	135	135	NUM
easat-804	197	69	25.1	25.1	NUM
easat-804	197	70	advanced	advanced	ADJ
easat-804	197	71	diploma	diploma	NOUN
easat-804	197	72	in	in	ADP
easat-804	197	73	other	other	ADJ
easat-804	197	74	disciplines	discipline	NOUN
easat-804	197	75	59	59	NUM
easat-804	197	76	11	11	NUM
easat-804	197	77	degree	degree	NOUN
easat-804	197	78	in	in	ADP
easat-804	197	79	accounting	account	VERB
easat-804	197	80	170	170	NUM
easat-804	197	81	31.7	31.7	NUM
easat-804	197	82	degree	degree	NOUN
easat-804	197	83	in	in	ADP
easat-804	197	84	other	other	ADJ
easat-804	197	85	disciplines	discipline	NOUN
easat-804	197	86	55	55	NUM
easat-804	197	87	10.2	10.2	NUM
easat-804	197	88	masters	master	NOUN
easat-804	197	89	63	63	NUM
easat-804	197	90	11.7	11.7	NUM
easat-804	197	91	phd	phd	NOUN
easat-804	197	92	3	3	NUM
easat-804	197	93	0.6	0.6	NUM
easat-804	197	94	others	other	NOUN
easat-804	197	95	52	52	NUM
easat-804	197	96	9.7	9.7	NUM
easat-804	197	97	job	job	NOUN
easat-804	197	98	position	position	NOUN
easat-804	197	99	supporting	support	VERB
easat-804	197	100	staff	staff	NOUN
easat-804	197	101	327	327	NUM
easat-804	197	102	60.9	60.9	NUM
easat-804	197	103	management	management	NOUN
easat-804	197	104	and	and	CCONJ
easat-804	197	105	professional	professional	ADJ
easat-804	197	106	202	202	NUM
easat-804	197	107	37.6	37.6	NUM
easat-804	197	108	top	top	ADJ
easat-804	197	109	management	management	NOUN
easat-804	197	110	8	8	NUM
easat-804	197	111	1.5	1.5	NUM
easat-804	197	112	experience	experience	NOUN
easat-804	197	113	working	work	VERB
easat-804	197	114	in	in	ADP
easat-804	197	115	the	the	DET
easat-804	197	116	public	public	ADJ
easat-804	197	117	sector	sector	NOUN
easat-804	197	118	1	1	NUM
easat-804	197	119	–	–	SYM
easat-804	197	120	5	5	NUM
easat-804	197	121	years	year	NOUN
easat-804	197	122	37	37	NUM
easat-804	197	123	6.9	6.9	NUM
easat-804	197	124	6	6	NUM
easat-804	197	125	–	–	PUNCT
easat-804	197	126	10	10	NUM
easat-804	197	127	years	year	NOUN
easat-804	197	128	81	81	NUM
easat-804	197	129	15.1	15.1	NUM
easat-804	197	130	11	11	NUM
easat-804	197	131	–	–	PUNCT
easat-804	197	132	15	15	NUM
easat-804	197	133	years	year	NOUN
easat-804	197	134	206	206	NUM
easat-804	197	135	38.4	38.4	NUM
easat-804	197	136	16	16	NUM
easat-804	197	137	–	–	PUNCT
easat-804	197	138	20	20	NUM
easat-804	197	139	years	year	NOUN
easat-804	197	140	150	150	NUM
easat-804	197	141	27.9	27.9	NUM
easat-804	197	142	more	more	ADJ
easat-804	197	143	than	than	ADP
easat-804	197	144	20	20	NUM
easat-804	197	145	years	year	NOUN
easat-804	197	146	63	63	NUM
easat-804	197	147	11.7	11.7	NUM
easat-804	197	148	in	in	ADP
easat-804	197	149	terms	term	NOUN
easat-804	197	150	of	of	ADP
easat-804	197	151	professional	professional	ADJ
easat-804	197	152	qualifications	qualification	NOUN
easat-804	197	153	,	,	PUNCT
easat-804	197	154	around	around	ADV
easat-804	197	155	18.1	18.1	NUM
easat-804	197	156	%	%	NOUN
easat-804	197	157	of	of	ADP
easat-804	197	158	respondents	respondent	NOUN
easat-804	197	159	hold	hold	VERB
easat-804	197	160	one	one	NUM
easat-804	197	161	.	.	PUNCT
easat-804	198	1	the	the	DET
easat-804	198	2	majority	majority	NOUN
easat-804	198	3	(	(	PUNCT
easat-804	198	4	80.3	80.3	NUM
easat-804	198	5	%	%	NOUN
easat-804	198	6	)	)	PUNCT
easat-804	198	7	do	do	AUX
easat-804	198	8	not	not	PART
easat-804	198	9	have	have	VERB
easat-804	198	10	a	a	DET
easat-804	198	11	professional	professional	ADJ
easat-804	198	12	qualification	qualification	NOUN
easat-804	198	13	,	,	PUNCT
easat-804	198	14	while	while	SCONJ
easat-804	198	15	minor	minor	ADJ
easat-804	198	16	percentages	percentage	NOUN
easat-804	198	17	(	(	PUNCT
easat-804	198	18	1.7	1.7	NUM
easat-804	198	19	%	%	NOUN
easat-804	198	20	)	)	PUNCT
easat-804	198	21	are	be	AUX
easat-804	198	22	classified	classify	VERB
easat-804	198	23	as	as	ADP
easat-804	198	24	"	"	PUNCT
easat-804	198	25	others	other	NOUN
easat-804	198	26	.	.	PUNCT
easat-804	198	27	"	"	PUNCT
easat-804	199	1	the	the	DET
easat-804	199	2	level	level	NOUN
easat-804	199	3	of	of	ADP
easat-804	199	4	education	education	NOUN
easat-804	199	5	of	of	ADP
easat-804	199	6	respondents	respondent	NOUN
easat-804	199	7	then	then	ADV
easat-804	199	8	varies	vary	VERB
easat-804	199	9	greatly	greatly	ADV
easat-804	199	10	.	.	PUNCT
easat-804	200	1	the	the	DET
easat-804	200	2	largest	large	ADJ
easat-804	200	3	group	group	NOUN
easat-804	200	4	has	have	VERB
easat-804	200	5	a	a	DET
easat-804	200	6	"	"	PUNCT
easat-804	200	7	degree	degree	NOUN
easat-804	200	8	in	in	ADP
easat-804	200	9	accounting	accounting	NOUN
easat-804	200	10	,	,	PUNCT
easat-804	200	11	"	"	PUNCT
easat-804	200	12	accounting	account	VERB
easat-804	200	13	for	for	ADP
easat-804	200	14	31.7	31.7	NUM
easat-804	200	15	%	%	NOUN
easat-804	200	16	of	of	ADP
easat-804	200	17	the	the	DET
easat-804	200	18	sample	sample	NOUN
easat-804	200	19	;	;	PUNCT
easat-804	200	20	the	the	DET
easat-804	200	21	second	second	ADV
easat-804	200	22	-	-	PUNCT
easat-804	200	23	largest	large	ADJ
easat-804	200	24	category	category	NOUN
easat-804	200	25	,	,	PUNCT
easat-804	200	26	comprising	comprise	VERB
easat-804	200	27	25.1	25.1	NUM
easat-804	200	28	%	%	NOUN
easat-804	200	29	,	,	PUNCT
easat-804	200	30	"	"	PUNCT
easat-804	200	31	masters	master	NOUN
easat-804	200	32	"	"	PUNCT
easat-804	200	33	and	and	CCONJ
easat-804	200	34	132	132	NUM
easat-804	200	35	edelweiss	edelweiss	PROPN
easat-804	200	36	applied	apply	VERB
easat-804	200	37	science	science	NOUN
easat-804	200	38	and	and	CCONJ
easat-804	200	39	technology	technology	NOUN
easat-804	200	40	issn	issn	PROPN
easat-804	200	41	:	:	PUNCT
easat-804	200	42	2576	2576	NUM
easat-804	200	43	-	-	SYM
easat-804	200	44	8484	8484	NUM
easat-804	200	45	vol	vol	NOUN
easat-804	200	46	.	.	PROPN
easat-804	200	47	8	8	NUM
easat-804	200	48	,	,	PUNCT
easat-804	200	49	no	no	INTJ
easat-804	200	50	.	.	NOUN
easat-804	201	1	3	3	NUM
easat-804	201	2	:	:	SYM
easat-804	201	3	125	125	NUM
easat-804	201	4	-	-	SYM
easat-804	201	5	144	144	NUM
easat-804	201	6	,	,	PUNCT
easat-804	201	7	2024	2024	NUM
easat-804	201	8	doi	doi	NOUN
easat-804	201	9	:	:	PUNCT
easat-804	201	10	10.55214/25768484.v8i3.804	10.55214/25768484.v8i3.804	PROPN
easat-804	201	11	©	©	ADP
easat-804	201	12	2024	2024	NUM
easat-804	201	13	by	by	ADP
easat-804	201	14	the	the	DET
easat-804	201	15	authors	author	NOUN
easat-804	201	16	;	;	PUNCT
easat-804	201	17	licensee	licensee	PROPN
easat-804	201	18	learning	learning	NOUN
easat-804	201	19	gate	gate	NOUN
easat-804	201	20	"	"	PUNCT
easat-804	201	21	advanced	advanced	ADJ
easat-804	201	22	diploma	diploma	NOUN
easat-804	201	23	in	in	ADP
easat-804	201	24	other	other	ADJ
easat-804	201	25	disciplines	discipline	NOUN
easat-804	201	26	,	,	PUNCT
easat-804	201	27	"	"	PUNCT
easat-804	201	28	have	have	VERB
easat-804	201	29	similar	similar	ADJ
easat-804	201	30	percentages	percentage	NOUN
easat-804	201	31	,	,	PUNCT
easat-804	201	32	accounting	account	VERB
easat-804	201	33	for	for	ADP
easat-804	201	34	11.7	11.7	NUM
easat-804	201	35	%	%	NOUN
easat-804	201	36	and	and	CCONJ
easat-804	201	37	11	11	NUM
easat-804	201	38	%	%	NOUN
easat-804	201	39	of	of	ADP
easat-804	201	40	the	the	DET
easat-804	201	41	sample	sample	NOUN
easat-804	201	42	,	,	PUNCT
easat-804	201	43	respectively	respectively	ADV
easat-804	201	44	;	;	PUNCT
easat-804	201	45	only	only	ADV
easat-804	201	46	a	a	DET
easat-804	201	47	small	small	ADJ
easat-804	201	48	number	number	NOUN
easat-804	201	49	of	of	ADP
easat-804	201	50	respondents	respondent	NOUN
easat-804	201	51	have	have	VERB
easat-804	201	52	a	a	DET
easat-804	201	53	"	"	PUNCT
easat-804	201	54	phd	phd	NOUN
easat-804	201	55	,	,	PUNCT
easat-804	201	56	"	"	PUNCT
easat-804	201	57	accounting	account	VERB
easat-804	201	58	for	for	ADP
easat-804	201	59	0.6	0.6	NUM
easat-804	201	60	%	%	NOUN
easat-804	201	61	;	;	PUNCT
easat-804	201	62	and	and	CCONJ
easat-804	201	63	a	a	DET
easat-804	201	64	significant	significant	ADJ
easat-804	201	65	percentage	percentage	NOUN
easat-804	201	66	(	(	PUNCT
easat-804	201	67	9.7	9.7	NUM
easat-804	201	68	%	%	NOUN
easat-804	201	69	)	)	PUNCT
easat-804	201	70	falls	fall	VERB
easat-804	201	71	into	into	ADP
easat-804	201	72	the	the	DET
easat-804	201	73	category	category	NOUN
easat-804	201	74	of	of	ADP
easat-804	201	75	"	"	PUNCT
easat-804	201	76	others	other	NOUN
easat-804	201	77	.	.	PUNCT
easat-804	201	78	"	"	PUNCT
easat-804	202	1	most	most	ADJ
easat-804	202	2	respondents	respondent	NOUN
easat-804	202	3	(	(	PUNCT
easat-804	202	4	60.9	60.9	NUM
easat-804	202	5	%	%	NOUN
easat-804	202	6	of	of	ADP
easat-804	202	7	the	the	DET
easat-804	202	8	sample	sample	NOUN
easat-804	202	9	)	)	PUNCT
easat-804	202	10	work	work	NOUN
easat-804	202	11	in	in	ADP
easat-804	202	12	"	"	PUNCT
easat-804	202	13	supporting	support	VERB
easat-804	202	14	staff	staff	NOUN
easat-804	202	15	"	"	PUNCT
easat-804	202	16	positions	position	NOUN
easat-804	202	17	.	.	PUNCT
easat-804	203	1	37.6	37.6	NUM
easat-804	203	2	%	%	NOUN
easat-804	203	3	of	of	ADP
easat-804	203	4	respondents	respondent	NOUN
easat-804	203	5	have	have	VERB
easat-804	203	6	"	"	PUNCT
easat-804	203	7	management	management	NOUN
easat-804	203	8	and	and	CCONJ
easat-804	203	9	professional	professional	ADJ
easat-804	203	10	"	"	PUNCT
easat-804	203	11	positions	position	NOUN
easat-804	203	12	,	,	PUNCT
easat-804	203	13	whereas	whereas	SCONJ
easat-804	203	14	very	very	ADV
easat-804	203	15	small	small	ADJ
easat-804	203	16	fractions	fraction	NOUN
easat-804	203	17	(	(	PUNCT
easat-804	203	18	1.5	1.5	NUM
easat-804	203	19	%	%	NOUN
easat-804	203	20	)	)	PUNCT
easat-804	203	21	hold	hold	VERB
easat-804	203	22	"	"	PUNCT
easat-804	203	23	top	top	ADJ
easat-804	203	24	management	management	NOUN
easat-804	203	25	"	"	PUNCT
easat-804	203	26	positions	position	NOUN
easat-804	203	27	.	.	PUNCT
easat-804	204	1	the	the	DET
easat-804	204	2	sample	sample	NOUN
easat-804	204	3	comprises	comprise	VERB
easat-804	204	4	individuals	individual	NOUN
easat-804	204	5	with	with	ADP
easat-804	204	6	varied	varied	ADJ
easat-804	204	7	levels	level	NOUN
easat-804	204	8	of	of	ADP
easat-804	204	9	public	public	ADJ
easat-804	204	10	sector	sector	NOUN
easat-804	204	11	experience	experience	NOUN
easat-804	204	12	.	.	PUNCT
easat-804	205	1	"	"	PUNCT
easat-804	205	2	11	11	NUM
easat-804	205	3	-	-	SYM
easat-804	205	4	15	15	NUM
easat-804	205	5	years	year	NOUN
easat-804	205	6	"	"	PUNCT
easat-804	205	7	is	be	AUX
easat-804	205	8	the	the	DET
easat-804	205	9	most	most	ADV
easat-804	205	10	common	common	ADJ
easat-804	205	11	range	range	NOUN
easat-804	205	12	,	,	PUNCT
easat-804	205	13	accounting	account	VERB
easat-804	205	14	for	for	ADP
easat-804	205	15	38.4	38.4	NUM
easat-804	205	16	%	%	NOUN
easat-804	205	17	of	of	ADP
easat-804	205	18	the	the	DET
easat-804	205	19	sample	sample	NOUN
easat-804	205	20	,	,	PUNCT
easat-804	205	21	followed	follow	VERB
easat-804	205	22	by	by	ADP
easat-804	205	23	"	"	PUNCT
easat-804	205	24	16	16	NUM
easat-804	205	25	-	-	SYM
easat-804	205	26	20	20	NUM
easat-804	205	27	years	year	NOUN
easat-804	205	28	"	"	PUNCT
easat-804	205	29	and	and	CCONJ
easat-804	205	30	"	"	PUNCT
easat-804	205	31	6	6	NUM
easat-804	205	32	-	-	SYM
easat-804	205	33	10	10	NUM
easat-804	205	34	years	year	NOUN
easat-804	205	35	,	,	PUNCT
easat-804	205	36	"	"	PUNCT
easat-804	205	37	which	which	PRON
easat-804	205	38	account	account	VERB
easat-804	205	39	for	for	ADP
easat-804	205	40	27.9	27.9	NUM
easat-804	205	41	%	%	NOUN
easat-804	205	42	and	and	CCONJ
easat-804	205	43	15.1	15.1	NUM
easat-804	205	44	%	%	NOUN
easat-804	205	45	,	,	PUNCT
easat-804	205	46	respectively	respectively	ADV
easat-804	205	47	.	.	PUNCT
easat-804	206	1	only	only	ADV
easat-804	206	2	a	a	DET
easat-804	206	3	tiny	tiny	ADJ
easat-804	206	4	percentage	percentage	NOUN
easat-804	206	5	of	of	ADP
easat-804	206	6	respondents	respondent	NOUN
easat-804	206	7	had	have	VERB
easat-804	206	8	"	"	PUNCT
easat-804	206	9	more	more	ADJ
easat-804	206	10	than	than	ADP
easat-804	206	11	20	20	NUM
easat-804	206	12	years	year	NOUN
easat-804	206	13	"	"	PUNCT
easat-804	206	14	(	(	PUNCT
easat-804	206	15	11.7	11.7	NUM
easat-804	206	16	%	%	NOUN
easat-804	206	17	)	)	PUNCT
easat-804	206	18	or	or	CCONJ
easat-804	206	19	"	"	PUNCT
easat-804	206	20	1	1	NUM
easat-804	206	21	-	-	SYM
easat-804	206	22	5	5	NUM
easat-804	206	23	years	year	NOUN
easat-804	206	24	"	"	PUNCT
easat-804	206	25	(	(	PUNCT
easat-804	206	26	6.9	6.9	NUM
easat-804	206	27	%	%	NOUN
easat-804	206	28	)	)	PUNCT
easat-804	206	29	of	of	ADP
easat-804	206	30	public	public	ADJ
easat-804	206	31	sector	sector	NOUN
easat-804	206	32	experience	experience	NOUN
easat-804	206	33	.	.	PUNCT
easat-804	207	1	the	the	DET
easat-804	207	2	majority	majority	NOUN
easat-804	207	3	of	of	ADP
easat-804	207	4	respondents	respondent	NOUN
easat-804	207	5	work	work	VERB
easat-804	207	6	in	in	ADP
easat-804	207	7	"	"	PUNCT
easat-804	207	8	supporting	support	VERB
easat-804	207	9	staff	staff	NOUN
easat-804	207	10	"	"	PUNCT
easat-804	207	11	and	and	CCONJ
easat-804	207	12	"	"	PUNCT
easat-804	207	13	management	management	NOUN
easat-804	207	14	and	and	CCONJ
easat-804	207	15	professional	professional	ADJ
easat-804	207	16	"	"	PUNCT
easat-804	207	17	roles	role	NOUN
easat-804	207	18	,	,	PUNCT
easat-804	207	19	revealing	reveal	VERB
easat-804	207	20	the	the	DET
easat-804	207	21	sample	sample	NOUN
easat-804	207	22	's	's	PART
easat-804	207	23	leading	lead	VERB
easat-804	207	24	employment	employment	NOUN
easat-804	207	25	categories	category	NOUN
easat-804	207	26	.	.	PUNCT
easat-804	208	1	the	the	DET
easat-804	208	2	distribution	distribution	NOUN
easat-804	208	3	of	of	ADP
easat-804	208	4	public	public	ADJ
easat-804	208	5	sector	sector	NOUN
easat-804	208	6	experience	experience	NOUN
easat-804	208	7	levels	level	NOUN
easat-804	208	8	indicates	indicate	VERB
easat-804	208	9	that	that	SCONJ
easat-804	208	10	a	a	DET
easat-804	208	11	significant	significant	ADJ
easat-804	208	12	number	number	NOUN
easat-804	208	13	of	of	ADP
easat-804	208	14	respondents	respondent	NOUN
easat-804	208	15	have	have	VERB
easat-804	208	16	more	more	ADJ
easat-804	208	17	than	than	ADP
easat-804	208	18	a	a	PRON
easat-804	208	19	decade	decade	NOUN
easat-804	208	20	of	of	ADP
easat-804	208	21	experience	experience	NOUN
easat-804	208	22	,	,	PUNCT
easat-804	208	23	which	which	PRON
easat-804	208	24	may	may	AUX
easat-804	208	25	be	be	AUX
easat-804	208	26	helpful	helpful	ADJ
easat-804	208	27	for	for	ADP
easat-804	208	28	judging	judge	VERB
easat-804	208	29	expertise	expertise	NOUN
easat-804	208	30	and	and	CCONJ
easat-804	208	31	knowledge	knowledge	NOUN
easat-804	208	32	in	in	ADP
easat-804	208	33	public	public	ADJ
easat-804	208	34	sector	sector	NOUN
easat-804	208	35	concerns	concern	NOUN
easat-804	208	36	.	.	PUNCT
easat-804	209	1	this	this	DET
easat-804	209	2	demographic	demographic	ADJ
easat-804	209	3	data	datum	NOUN
easat-804	209	4	lays	lay	VERB
easat-804	209	5	the	the	DET
easat-804	209	6	groundwork	groundwork	NOUN
easat-804	209	7	for	for	ADP
easat-804	209	8	subsequent	subsequent	ADJ
easat-804	209	9	research	research	NOUN
easat-804	209	10	into	into	ADP
easat-804	209	11	perceptions	perception	NOUN
easat-804	209	12	of	of	ADP
easat-804	209	13	coso	coso	PROPN
easat-804	209	14	components	components	PROPN
easat-804	209	15	and	and	CCONJ
easat-804	209	16	fraud	fraud	PROPN
easat-804	209	17	prevention	prevention	NOUN
easat-804	209	18	.	.	PUNCT
easat-804	210	1	4.2	4.2	NUM
easat-804	210	2	.	.	PUNCT
easat-804	211	1	the	the	DET
easat-804	211	2	coso	coso	PROPN
easat-804	211	3	components	components	PROPN
easat-804	211	4	4.2.1	4.2.1	NUM
easat-804	211	5	.	.	PUNCT
easat-804	212	1	objective	objective	ADJ
easat-804	212	2	setting	set	VERB
easat-804	212	3	goal	goal	NOUN
easat-804	212	4	setting	set	VERB
easat-804	212	5	is	be	AUX
easat-804	212	6	the	the	DET
easat-804	212	7	first	first	ADJ
easat-804	212	8	component	component	NOUN
easat-804	212	9	of	of	ADP
easat-804	212	10	coso	coso	NOUN
easat-804	212	11	,	,	PUNCT
easat-804	212	12	as	as	SCONJ
easat-804	212	13	highlighted	highlight	VERB
easat-804	212	14	in	in	ADP
easat-804	212	15	table	table	NOUN
easat-804	212	16	4	4	NUM
easat-804	212	17	.	.	PUNCT
easat-804	212	18	to	to	PART
easat-804	212	19	begin	begin	VERB
easat-804	212	20	,	,	PUNCT
easat-804	212	21	the	the	DET
easat-804	212	22	organisation	organisation	NOUN
easat-804	212	23	should	should	AUX
easat-804	212	24	connect	connect	VERB
easat-804	212	25	its	its	PRON
easat-804	212	26	organisational	organisational	ADJ
easat-804	212	27	risks	risk	NOUN
easat-804	212	28	with	with	ADP
easat-804	212	29	the	the	DET
easat-804	212	30	aims	aim	NOUN
easat-804	212	31	and	and	CCONJ
easat-804	212	32	objectives	objective	NOUN
easat-804	212	33	of	of	ADP
easat-804	212	34	the	the	DET
easat-804	212	35	ministry	ministry	NOUN
easat-804	212	36	,	,	PUNCT
easat-804	212	37	department	department	NOUN
easat-804	212	38	,	,	PUNCT
easat-804	212	39	and	and	CCONJ
easat-804	212	40	unit	unit	NOUN
easat-804	212	41	.	.	PUNCT
easat-804	213	1	this	this	DET
easat-804	213	2	statement	statement	NOUN
easat-804	213	3	shows	show	VERB
easat-804	213	4	that	that	SCONJ
easat-804	213	5	most	most	ADJ
easat-804	213	6	respondents	respondent	NOUN
easat-804	213	7	think	think	VERB
easat-804	213	8	the	the	DET
easat-804	213	9	organisation	organisation	NOUN
easat-804	213	10	's	's	PART
easat-804	213	11	risks	risk	NOUN
easat-804	213	12	should	should	AUX
easat-804	213	13	match	match	VERB
easat-804	213	14	its	its	PRON
easat-804	213	15	aims	aim	NOUN
easat-804	213	16	and	and	CCONJ
easat-804	213	17	objectives	objective	NOUN
easat-804	213	18	.	.	PUNCT
easat-804	214	1	the	the	DET
easat-804	214	2	mean	mean	ADJ
easat-804	214	3	value	value	NOUN
easat-804	214	4	of	of	ADP
easat-804	214	5	4.61	4.61	NUM
easat-804	214	6	suggests	suggest	VERB
easat-804	214	7	that	that	SCONJ
easat-804	214	8	respondents	respondent	NOUN
easat-804	214	9	agreed	agree	VERB
easat-804	214	10	on	on	ADP
easat-804	214	11	a	a	DET
easat-804	214	12	reasonably	reasonably	ADV
easat-804	214	13	high	high	ADJ
easat-804	214	14	level	level	NOUN
easat-804	214	15	with	with	ADP
easat-804	214	16	minimal	minimal	ADJ
easat-804	214	17	variation	variation	NOUN
easat-804	214	18	(	(	PUNCT
easat-804	214	19	low	low	ADJ
easat-804	214	20	standard	standard	ADJ
easat-804	214	21	deviation	deviation	NOUN
easat-804	214	22	of	of	ADP
easat-804	214	23	0.575	0.575	NUM
easat-804	214	24	)	)	PUNCT
easat-804	214	25	.	.	PUNCT
easat-804	215	1	second	second	ADJ
easat-804	215	2	,	,	PUNCT
easat-804	215	3	for	for	ADP
easat-804	215	4	all	all	DET
easat-804	215	5	main	main	ADJ
easat-804	215	6	risk	risk	NOUN
easat-804	215	7	categories	category	NOUN
easat-804	215	8	,	,	PUNCT
easat-804	215	9	firms	firm	NOUN
easat-804	215	10	should	should	AUX
easat-804	215	11	define	define	VERB
easat-804	215	12	unambiguous	unambiguous	ADJ
easat-804	215	13	,	,	PUNCT
easat-804	215	14	corporate	corporate	ADJ
easat-804	215	15	-	-	PUNCT
easat-804	215	16	wide	wide	ADJ
easat-804	215	17	risk	risk	NOUN
easat-804	215	18	tolerance	tolerance	NOUN
easat-804	215	19	levels	level	NOUN
easat-804	215	20	or	or	CCONJ
easat-804	215	21	boundaries	boundary	NOUN
easat-804	215	22	.	.	PUNCT
easat-804	216	1	similarly	similarly	ADV
easat-804	216	2	,	,	PUNCT
easat-804	216	3	with	with	ADP
easat-804	216	4	a	a	DET
easat-804	216	5	mean	mean	ADJ
easat-804	216	6	value	value	NOUN
easat-804	216	7	of	of	ADP
easat-804	216	8	4.6	4.6	NUM
easat-804	216	9	and	and	CCONJ
easat-804	216	10	a	a	DET
easat-804	216	11	comparatively	comparatively	ADV
easat-804	216	12	low	low	ADJ
easat-804	216	13	standard	standard	ADJ
easat-804	216	14	deviation	deviation	NOUN
easat-804	216	15	of	of	ADP
easat-804	216	16	0.603	0.603	NUM
easat-804	216	17	,	,	PUNCT
easat-804	216	18	this	this	DET
easat-804	216	19	statement	statement	NOUN
easat-804	216	20	suggests	suggest	VERB
easat-804	216	21	a	a	DET
easat-804	216	22	high	high	ADJ
easat-804	216	23	level	level	NOUN
easat-804	216	24	of	of	ADP
easat-804	216	25	agreement	agreement	NOUN
easat-804	216	26	among	among	ADP
easat-804	216	27	respondents	respondent	NOUN
easat-804	216	28	.	.	PUNCT
easat-804	217	1	according	accord	VERB
easat-804	217	2	to	to	ADP
easat-804	217	3	the	the	DET
easat-804	217	4	results	result	NOUN
easat-804	217	5	,	,	PUNCT
easat-804	217	6	respondents	respondent	NOUN
easat-804	217	7	believe	believe	VERB
easat-804	217	8	it	it	PRON
easat-804	217	9	is	be	AUX
easat-804	217	10	vital	vital	ADJ
easat-804	217	11	for	for	SCONJ
easat-804	217	12	the	the	DET
easat-804	217	13	company	company	NOUN
easat-804	217	14	to	to	PART
easat-804	217	15	create	create	VERB
easat-804	217	16	defined	define	VERB
easat-804	217	17	risk	risk	NOUN
easat-804	217	18	tolerance	tolerance	NOUN
easat-804	217	19	levels	level	NOUN
easat-804	217	20	for	for	ADP
easat-804	217	21	significant	significant	ADJ
easat-804	217	22	risk	risk	NOUN
easat-804	217	23	categories	category	NOUN
easat-804	217	24	.	.	PUNCT
easat-804	218	1	third	third	ADJ
easat-804	218	2	,	,	PUNCT
easat-804	218	3	the	the	DET
easat-804	218	4	organisation	organisation	NOUN
easat-804	218	5	's	's	PART
easat-804	218	6	risk	risk	NOUN
easat-804	218	7	-	-	PUNCT
easat-804	218	8	taking	take	VERB
easat-804	218	9	expectations	expectation	NOUN
easat-804	218	10	should	should	AUX
easat-804	218	11	be	be	AUX
easat-804	218	12	explicitly	explicitly	ADV
easat-804	218	13	stated	state	VERB
easat-804	218	14	to	to	ADP
easat-804	218	15	senior	senior	ADJ
easat-804	218	16	management	management	NOUN
easat-804	218	17	.	.	PUNCT
easat-804	219	1	this	this	DET
easat-804	219	2	statement	statement	NOUN
easat-804	219	3	has	have	VERB
easat-804	219	4	a	a	DET
easat-804	219	5	high	high	ADJ
easat-804	219	6	mean	mean	NOUN
easat-804	219	7	score	score	NOUN
easat-804	219	8	of	of	ADP
easat-804	219	9	4.61	4.61	NUM
easat-804	219	10	,	,	PUNCT
easat-804	219	11	indicating	indicate	VERB
easat-804	219	12	that	that	SCONJ
easat-804	219	13	respondents	respondent	NOUN
easat-804	219	14	strongly	strongly	ADV
easat-804	219	15	believe	believe	VERB
easat-804	219	16	that	that	SCONJ
easat-804	219	17	clear	clear	ADJ
easat-804	219	18	communication	communication	NOUN
easat-804	219	19	of	of	ADP
easat-804	219	20	risk	risk	NOUN
easat-804	219	21	-	-	PUNCT
easat-804	219	22	taking	take	VERB
easat-804	219	23	expectations	expectation	NOUN
easat-804	219	24	to	to	ADP
easat-804	219	25	top	top	ADJ
easat-804	219	26	management	management	NOUN
easat-804	219	27	is	be	AUX
easat-804	219	28	essential	essential	ADJ
easat-804	219	29	.	.	PUNCT
easat-804	220	1	however	however	ADV
easat-804	220	2	,	,	PUNCT
easat-804	220	3	it	it	PRON
easat-804	220	4	has	have	VERB
easat-804	220	5	a	a	DET
easat-804	220	6	somewhat	somewhat	ADV
easat-804	220	7	higher	high	ADJ
easat-804	220	8	standard	standard	ADJ
easat-804	220	9	deviation	deviation	NOUN
easat-804	220	10	of	of	ADP
easat-804	220	11	0.61	0.61	NUM
easat-804	220	12	than	than	ADP
easat-804	220	13	the	the	DET
easat-804	220	14	previous	previous	ADJ
easat-804	220	15	two	two	NUM
easat-804	220	16	assertions	assertion	NOUN
easat-804	220	17	,	,	PUNCT
easat-804	220	18	indicating	indicate	VERB
easat-804	220	19	that	that	SCONJ
easat-804	220	20	replies	reply	NOUN
easat-804	220	21	are	be	AUX
easat-804	220	22	more	more	ADV
easat-804	220	23	variable	variable	ADJ
easat-804	220	24	.	.	PUNCT
easat-804	221	1	this	this	PRON
easat-804	221	2	could	could	AUX
easat-804	221	3	signal	signal	VERB
easat-804	221	4	that	that	SCONJ
easat-804	221	5	,	,	PUNCT
easat-804	221	6	while	while	SCONJ
easat-804	221	7	most	most	ADJ
easat-804	221	8	respondents	respondent	NOUN
easat-804	221	9	agree	agree	VERB
easat-804	221	10	,	,	PUNCT
easat-804	221	11	there	there	PRON
easat-804	221	12	are	be	VERB
easat-804	221	13	some	some	DET
easat-804	221	14	differences	difference	NOUN
easat-804	221	15	in	in	ADP
easat-804	221	16	the	the	DET
easat-804	221	17	clarity	clarity	NOUN
easat-804	221	18	of	of	ADP
easat-804	221	19	communication	communication	NOUN
easat-804	221	20	on	on	ADP
easat-804	221	21	risk	risk	NOUN
easat-804	221	22	-taking	-take	VERB
easat-804	221	23	expectations	expectation	NOUN
easat-804	221	24	.	.	PUNCT
easat-804	222	1	table	table	NOUN
easat-804	222	2	4	4	NUM
easat-804	222	3	.	.	PUNCT
easat-804	222	4	descriptive	descriptive	ADJ
easat-804	222	5	analysis	analysis	NOUN
easat-804	222	6	of	of	ADP
easat-804	222	7	coso	coso	ADJ
easat-804	222	8	components	component	NOUN
easat-804	222	9	.	.	PUNCT
easat-804	223	1	items	item	NOUN
easat-804	223	2	for	for	ADP
easat-804	223	3	coso	coso	PROPN
easat-804	223	4	components	components	PROPN
easat-804	223	5	minimum	minimum	ADJ
easat-804	223	6	maximum	maximum	ADJ
easat-804	223	7	mean	mean	ADJ
easat-804	223	8	std	std	NOUN
easat-804	223	9	.	.	PUNCT
easat-804	224	1	deviation	deviation	NOUN
easat-804	224	2	objective	objective	ADJ
easat-804	224	3	setting	set	VERB
easat-804	224	4	organisations	organisation	NOUN
easat-804	224	5	should	should	AUX
easat-804	224	6	align	align	VERB
easat-804	224	7	their	their	PRON
easat-804	224	8	organisational	organisational	ADJ
easat-804	224	9	risks	risk	NOUN
easat-804	224	10	with	with	ADP
easat-804	224	11	ministry	ministry	NOUN
easat-804	224	12	,	,	PUNCT
easat-804	224	13	department	department	NOUN
easat-804	224	14	,	,	PUNCT
easat-804	224	15	and	and	CCONJ
easat-804	224	16	unit	unit	NOUN
easat-804	224	17	goals	goal	NOUN
easat-804	224	18	and	and	CCONJ
easat-804	224	19	objectives	objective	NOUN
easat-804	224	20	.	.	PUNCT
easat-804	225	1	2	2	NUM
easat-804	225	2	5	5	NUM
easat-804	225	3	4.61	4.61	NUM
easat-804	225	4	0.575	0.575	NUM
easat-804	225	5	organisations	organisation	NOUN
easat-804	225	6	should	should	AUX
easat-804	225	7	establish	establish	VERB
easat-804	225	8	explicit	explicit	ADJ
easat-804	225	9	,	,	PUNCT
easat-804	225	10	corporate	corporate	ADJ
easat-804	225	11	-	-	PUNCT
easat-804	225	12	wide	wide	ADJ
easat-804	225	13	risk	risk	NOUN
easat-804	225	14	tolerance	tolerance	NOUN
easat-804	225	15	levels	level	NOUN
easat-804	225	16	or	or	CCONJ
easat-804	225	17	limits	limit	NOUN
easat-804	225	18	for	for	ADP
easat-804	225	19	all	all	DET
easat-804	225	20	significant	significant	ADJ
easat-804	225	21	risk	risk	NOUN
easat-804	225	22	categories	category	NOUN
easat-804	225	23	.	.	PUNCT
easat-804	226	1	2	2	NUM
easat-804	226	2	5	5	NUM
easat-804	226	3	4.6	4.6	NUM
easat-804	226	4	0.603	0.603	NUM
easat-804	226	5	organisations	organisation	NOUN
easat-804	226	6	should	should	AUX
easat-804	226	7	clearly	clearly	ADV
easat-804	226	8	communicate	communicate	VERB
easat-804	226	9	their	their	PRON
easat-804	226	10	expectations	expectation	NOUN
easat-804	226	11	for	for	ADP
easat-804	226	12	risk	risk	NOUN
easat-804	226	13	-	-	PUNCT
easat-804	226	14	taking	taking	NOUN
easat-804	226	15	to	to	ADP
easat-804	226	16	senior	senior	ADJ
easat-804	226	17	management	management	NOUN
easat-804	226	18	.	.	PUNCT
easat-804	227	1	1	1	NUM
easat-804	227	2	5	5	NUM
easat-804	227	3	4.61	4.61	NUM
easat-804	227	4	0.61	0.61	NUM
easat-804	227	5	internal	internal	ADJ
easat-804	227	6	environment	environment	NOUN
easat-804	227	7	organisations	organisation	NOUN
easat-804	227	8	should	should	AUX
easat-804	227	9	communicate	communicate	VERB
easat-804	227	10	a	a	DET
easat-804	227	11	risk	risk	NOUN
easat-804	227	12	management	management	NOUN
easat-804	227	13	mission	mission	NOUN
easat-804	227	14	statement	statement	NOUN
easat-804	227	15	,	,	PUNCT
easat-804	227	16	value	value	NOUN
easat-804	227	17	proposition	proposition	NOUN
easat-804	227	18	,	,	PUNCT
easat-804	227	19	and	and	CCONJ
easat-804	227	20	benefits	benefit	VERB
easat-804	227	21	statement	statement	NOUN
easat-804	227	22	to	to	ADP
easat-804	227	23	senior	senior	ADJ
easat-804	227	24	management	management	NOUN
easat-804	227	25	.	.	PUNCT
easat-804	228	1	1	1	NUM
easat-804	228	2	5	5	NUM
easat-804	228	3	4.64	4.64	NUM
easat-804	228	4	0.575	0.575	NUM
easat-804	228	5	organisations	organisation	NOUN
easat-804	228	6	should	should	AUX
easat-804	228	7	incorporate	incorporate	VERB
easat-804	228	8	responsibility	responsibility	NOUN
easat-804	228	9	for	for	ADP
easat-804	228	10	risk	risk	NOUN
easat-804	228	11	management	management	NOUN
easat-804	228	12	into	into	ADP
easat-804	228	13	the	the	DET
easat-804	228	14	position	position	NOUN
easat-804	228	15	description	description	NOUN
easat-804	228	16	of	of	ADP
easat-804	228	17	all	all	DET
easat-804	228	18	senior	senior	ADJ
easat-804	228	19	management	management	NOUN
easat-804	228	20	.	.	PUNCT
easat-804	229	1	1	1	NUM
easat-804	229	2	5	5	NUM
easat-804	229	3	4.64	4.64	NUM
easat-804	229	4	0.579	0.579	NUM
easat-804	229	5	133	133	NUM
easat-804	229	6	edelweiss	edelweiss	PROPN
easat-804	229	7	applied	apply	VERB
easat-804	229	8	science	science	NOUN
easat-804	229	9	and	and	CCONJ
easat-804	229	10	technology	technology	NOUN
easat-804	229	11	issn	issn	PROPN
easat-804	229	12	:	:	PUNCT
easat-804	229	13	2576	2576	NUM
easat-804	229	14	-	-	SYM
easat-804	229	15	8484	8484	NUM
easat-804	229	16	vol	vol	NOUN
easat-804	229	17	.	.	PROPN
easat-804	230	1	8	8	NUM
easat-804	230	2	,	,	PUNCT
easat-804	230	3	no	no	INTJ
easat-804	230	4	.	.	NOUN
easat-804	231	1	3	3	NUM
easat-804	231	2	:	:	SYM
easat-804	231	3	125	125	NUM
easat-804	231	4	-	-	SYM
easat-804	231	5	144	144	NUM
easat-804	231	6	,	,	PUNCT
easat-804	231	7	2024	2024	NUM
easat-804	231	8	doi	doi	NOUN
easat-804	231	9	:	:	PUNCT
easat-804	231	10	10.55214/25768484.v8i3.804	10.55214/25768484.v8i3.804	PROPN
easat-804	231	11	©	©	ADP
easat-804	231	12	2024	2024	NUM
easat-804	231	13	by	by	ADP
easat-804	231	14	the	the	DET
easat-804	231	15	authors	author	NOUN
easat-804	231	16	;	;	PUNCT
easat-804	232	1	licensee	licensee	PROPN
easat-804	232	2	learning	learn	VERB
easat-804	232	3	gate	gate	NOUN
easat-804	232	4	items	item	NOUN
easat-804	232	5	for	for	ADP
easat-804	232	6	coso	coso	PROPN
easat-804	232	7	components	components	PROPN
easat-804	232	8	minimum	minimum	ADJ
easat-804	232	9	maximum	maximum	ADJ
easat-804	232	10	mean	mean	ADJ
easat-804	232	11	std	std	NOUN
easat-804	232	12	.	.	PUNCT
easat-804	232	13	deviation	deviation	NOUN
easat-804	232	14	senior	senior	ADJ
easat-804	232	15	management	management	NOUN
easat-804	232	16	and	and	CCONJ
easat-804	232	17	all	all	DET
easat-804	232	18	related	related	ADJ
easat-804	232	19	committees	committee	NOUN
easat-804	232	20	should	should	AUX
easat-804	232	21	be	be	AUX
easat-804	232	22	actively	actively	ADV
easat-804	232	23	involved	involve	VERB
easat-804	232	24	in	in	ADP
easat-804	232	25	risk	risk	NOUN
easat-804	232	26	management	management	NOUN
easat-804	232	27	.	.	PUNCT
easat-804	233	1	1	1	NUM
easat-804	233	2	5	5	NUM
easat-804	233	3	4.64	4.64	NUM
easat-804	233	4	0.593	0.593	NUM
easat-804	233	5	information	information	NOUN
easat-804	233	6	communication	communication	NOUN
easat-804	233	7	organisations	organisation	NOUN
easat-804	233	8	should	should	AUX
easat-804	233	9	have	have	VERB
easat-804	233	10	a	a	DET
easat-804	233	11	corporate	corporate	ADJ
easat-804	233	12	-	-	PUNCT
easat-804	233	13	wide	wide	ADJ
easat-804	233	14	common	common	ADJ
easat-804	233	15	language	language	NOUN
easat-804	233	16	for	for	ADP
easat-804	233	17	communicating	communicate	VERB
easat-804	233	18	risk	risk	NOUN
easat-804	233	19	-	-	PUNCT
easat-804	233	20	type	type	NOUN
easat-804	233	21	exposures	exposure	NOUN
easat-804	233	22	,	,	PUNCT
easat-804	233	23	control	control	NOUN
easat-804	233	24	activities	activity	NOUN
easat-804	233	25	,	,	PUNCT
easat-804	233	26	and	and	CCONJ
easat-804	233	27	monitoring	monitor	VERB
easat-804	233	28	efforts	effort	NOUN
easat-804	233	29	.	.	PUNCT
easat-804	234	1	1	1	NUM
easat-804	234	2	5	5	NUM
easat-804	234	3	4.6	4.6	NUM
easat-804	234	4	0.587	0.587	NUM
easat-804	234	5	organisation	organisation	NOUN
easat-804	234	6	has	have	VERB
easat-804	234	7	regular	regular	ADJ
easat-804	234	8	briefs	brief	NOUN
easat-804	234	9	for	for	ADP
easat-804	234	10	management	management	NOUN
easat-804	234	11	on	on	ADP
easat-804	234	12	risk	risk	NOUN
easat-804	234	13	management	management	NOUN
easat-804	234	14	issues	issue	NOUN
easat-804	234	15	.	.	PUNCT
easat-804	235	1	1	1	NUM
easat-804	235	2	5	5	NUM
easat-804	235	3	4.35	4.35	NUM
easat-804	235	4	0.758	0.758	NUM
easat-804	235	5	risk	risk	NOUN
easat-804	235	6	response	response	NOUN
easat-804	235	7	organisation	organisation	NOUN
easat-804	235	8	should	should	AUX
easat-804	235	9	conduct	conduct	VERB
easat-804	235	10	formal	formal	ADJ
easat-804	235	11	risk	risk	NOUN
easat-804	235	12	assessments	assessment	NOUN
easat-804	235	13	across	across	ADP
easat-804	235	14	the	the	DET
easat-804	235	15	organisation	organisation	NOUN
easat-804	235	16	regularly	regularly	ADV
easat-804	235	17	.	.	PUNCT
easat-804	236	1	1	1	NUM
easat-804	236	2	5	5	NUM
easat-804	236	3	4.61	4.61	NUM
easat-804	236	4	0.591	0.591	NUM
easat-804	236	5	each	each	DET
easat-804	236	6	unit	unit	NOUN
easat-804	236	7	and	and	CCONJ
easat-804	236	8	department	department	NOUN
easat-804	236	9	should	should	AUX
easat-804	236	10	analyze	analyze	VERB
easat-804	236	11	the	the	DET
easat-804	236	12	root	root	NOUN
easat-804	236	13	cause	cause	NOUN
easat-804	236	14	,	,	PUNCT
easat-804	236	15	impact	impact	NOUN
easat-804	236	16	,	,	PUNCT
easat-804	236	17	and	and	CCONJ
easat-804	236	18	interrelationships	interrelationship	NOUN
easat-804	236	19	of	of	ADP
easat-804	236	20	its	its	PRON
easat-804	236	21	risks	risk	NOUN
easat-804	236	22	.	.	PUNCT
easat-804	237	1	1	1	NUM
easat-804	237	2	5	5	NUM
easat-804	237	3	4.62	4.62	NUM
easat-804	237	4	0.6	0.6	NUM
easat-804	237	5	organisations	organisation	NOUN
easat-804	237	6	should	should	AUX
easat-804	237	7	quantify	quantify	VERB
easat-804	237	8	their	their	PRON
easat-804	237	9	key	key	ADJ
easat-804	237	10	risks	risk	NOUN
easat-804	237	11	to	to	ADP
easat-804	237	12	the	the	DET
easat-804	237	13	best	good	ADJ
easat-804	237	14	extent	extent	NOUN
easat-804	237	15	possible	possible	ADJ
easat-804	237	16	.	.	PUNCT
easat-804	238	1	1	1	NUM
easat-804	238	2	5	5	NUM
easat-804	238	3	4.63	4.63	NUM
easat-804	238	4	0.587	0.587	NUM
easat-804	238	5	organisations	organisation	NOUN
easat-804	238	6	should	should	AUX
easat-804	238	7	ensure	ensure	VERB
easat-804	238	8	that	that	SCONJ
easat-804	238	9	all	all	DET
easat-804	238	10	processes	process	NOUN
easat-804	238	11	integrate	integrate	VERB
easat-804	238	12	the	the	DET
easat-804	238	13	effects	effect	NOUN
easat-804	238	14	of	of	ADP
easat-804	238	15	the	the	DET
easat-804	238	16	major	major	ADJ
easat-804	238	17	risk	risk	NOUN
easat-804	238	18	types	type	NOUN
easat-804	238	19	(	(	PUNCT
easat-804	238	20	strategic	strategic	ADJ
easat-804	238	21	,	,	PUNCT
easat-804	238	22	operational	operational	ADJ
easat-804	238	23	,	,	PUNCT
easat-804	238	24	financial	financial	ADJ
easat-804	238	25	,	,	PUNCT
easat-804	238	26	hazard	hazard	NOUN
easat-804	238	27	,	,	PUNCT
easat-804	238	28	and	and	CCONJ
easat-804	238	29	legal	legal	ADJ
easat-804	238	30	)	)	PUNCT
easat-804	238	31	.	.	PUNCT
easat-804	239	1	1	1	NUM
easat-804	239	2	5	5	NUM
easat-804	239	3	4.64	4.64	NUM
easat-804	239	4	0.57	0.57	NUM
easat-804	239	5	each	each	DET
easat-804	239	6	unit	unit	NOUN
easat-804	239	7	and	and	CCONJ
easat-804	239	8	department	department	NOUN
easat-804	239	9	should	should	AUX
easat-804	239	10	develop	develop	VERB
easat-804	239	11	and	and	CCONJ
easat-804	239	12	determine	determine	VERB
easat-804	239	13	risk	risk	NOUN
easat-804	239	14	mitigation	mitigation	NOUN
easat-804	239	15	.	.	PUNCT
easat-804	240	1	1	1	NUM
easat-804	240	2	5	5	NUM
easat-804	240	3	4.61	4.61	NUM
easat-804	240	4	0.619	0.619	NUM
easat-804	240	5	monitoring	monitor	VERB
easat-804	240	6	organisations	organisation	NOUN
easat-804	240	7	should	should	AUX
easat-804	240	8	establish	establish	VERB
easat-804	240	9	written	write	VERB
easat-804	240	10	risk	risk	NOUN
easat-804	240	11	policy	policy	NOUN
easat-804	240	12	and	and	CCONJ
easat-804	240	13	procedure	procedure	NOUN
easat-804	240	14	manuals	manual	NOUN
easat-804	240	15	that	that	PRON
easat-804	240	16	are	be	AUX
easat-804	240	17	consistent	consistent	ADJ
easat-804	240	18	across	across	ADP
easat-804	240	19	significant	significant	ADJ
easat-804	240	20	risks	risk	NOUN
easat-804	240	21	.	.	PUNCT
easat-804	241	1	1	1	NUM
easat-804	241	2	5	5	NUM
easat-804	241	3	4.65	4.65	NUM
easat-804	241	4	0.574	0.574	NUM
easat-804	241	5	each	each	DET
easat-804	241	6	unit	unit	NOUN
easat-804	241	7	and	and	CCONJ
easat-804	241	8	department	department	NOUN
easat-804	241	9	should	should	AUX
easat-804	241	10	monitor	monitor	VERB
easat-804	241	11	and	and	CCONJ
easat-804	241	12	report	report	VERB
easat-804	241	13	on	on	ADP
easat-804	241	14	the	the	DET
easat-804	241	15	current	current	ADJ
easat-804	241	16	status	status	NOUN
easat-804	241	17	of	of	ADP
easat-804	241	18	managing	manage	VERB
easat-804	241	19	key	key	ADJ
easat-804	241	20	risks	risk	NOUN
easat-804	241	21	.	.	PUNCT
easat-804	242	1	1	1	NUM
easat-804	242	2	5	5	NUM
easat-804	242	3	4.62	4.62	NUM
easat-804	242	4	0.609	0.609	NUM
easat-804	242	5	risk	risk	NOUN
easat-804	242	6	assessment	assessment	NOUN
easat-804	242	7	risks	risk	NOUN
easat-804	242	8	were	be	AUX
easat-804	242	9	analysed	analyse	VERB
easat-804	242	10	by	by	ADP
easat-804	242	11	consider	consider	VERB
easat-804	242	12	likelihood	likelihood	NOUN
easat-804	242	13	and	and	CCONJ
easat-804	242	14	risk	risk	NOUN
easat-804	242	15	impact	impact	NOUN
easat-804	242	16	as	as	ADP
easat-804	242	17	a	a	DET
easat-804	242	18	basis	basis	NOUN
easat-804	242	19	to	to	PART
easat-804	242	20	decide	decide	VERB
easat-804	242	21	on	on	ADP
easat-804	242	22	how	how	SCONJ
easat-804	242	23	to	to	PART
easat-804	242	24	manage	manage	VERB
easat-804	242	25	the	the	DET
easat-804	242	26	risk	risk	NOUN
easat-804	242	27	.	.	PUNCT
easat-804	243	1	1	1	NUM
easat-804	243	2	5	5	NUM
easat-804	243	3	4.63	4.63	NUM
easat-804	243	4	0.579	0.579	NUM
easat-804	243	5	risk	risk	NOUN
easat-804	243	6	assessment	assessment	NOUN
easat-804	243	7	of	of	ADP
easat-804	243	8	the	the	DET
easat-804	243	9	financial	financial	ADJ
easat-804	243	10	aspect	aspect	NOUN
easat-804	243	11	should	should	AUX
easat-804	243	12	be	be	AUX
easat-804	243	13	done	do	VERB
easat-804	243	14	.	.	PUNCT
easat-804	244	1	1	1	NUM
easat-804	244	2	5	5	NUM
easat-804	244	3	4.68	4.68	NUM
easat-804	244	4	0.565	0.565	NUM
easat-804	244	5	risk	risk	NOUN
easat-804	244	6	assessment	assessment	NOUN
easat-804	244	7	of	of	ADP
easat-804	244	8	the	the	DET
easat-804	244	9	regulation	regulation	NOUN
easat-804	244	10	compliance	compliance	NOUN
easat-804	244	11	aspect	aspect	NOUN
easat-804	244	12	should	should	AUX
easat-804	244	13	be	be	AUX
easat-804	244	14	done	do	VERB
easat-804	244	15	.	.	PUNCT
easat-804	245	1	1	1	NUM
easat-804	245	2	5	5	NUM
easat-804	245	3	4.66	4.66	NUM
easat-804	245	4	0.575	0.575	NUM
easat-804	245	5	risk	risk	NOUN
easat-804	245	6	assessment	assessment	NOUN
easat-804	245	7	of	of	ADP
easat-804	245	8	the	the	DET
easat-804	245	9	technology	technology	NOUN
easat-804	245	10	aspect	aspect	NOUN
easat-804	245	11	should	should	AUX
easat-804	245	12	be	be	AUX
easat-804	245	13	done	do	VERB
easat-804	245	14	.	.	PUNCT
easat-804	246	1	1	1	NUM
easat-804	246	2	5	5	NUM
easat-804	246	3	4.64	4.64	NUM
easat-804	246	4	0.565	0.565	NUM
easat-804	246	5	risk	risk	NOUN
easat-804	246	6	assessment	assessment	NOUN
easat-804	246	7	of	of	ADP
easat-804	246	8	the	the	DET
easat-804	246	9	economical	economical	ADJ
easat-804	246	10	aspect	aspect	NOUN
easat-804	246	11	should	should	AUX
easat-804	246	12	be	be	AUX
easat-804	246	13	done	do	VERB
easat-804	246	14	.	.	PUNCT
easat-804	247	1	1	1	NUM
easat-804	247	2	5	5	NUM
easat-804	247	3	4.6	4.6	NUM
easat-804	247	4	0.596	0.596	NUM
easat-804	247	5	risk	risk	NOUN
easat-804	247	6	assessment	assessment	NOUN
easat-804	247	7	of	of	ADP
easat-804	247	8	payment	payment	NOUN
easat-804	247	9	should	should	AUX
easat-804	247	10	be	be	AUX
easat-804	247	11	done	do	VERB
easat-804	247	12	.	.	PUNCT
easat-804	248	1	1	1	NUM
easat-804	248	2	5	5	NUM
easat-804	248	3	4.66	4.66	NUM
easat-804	248	4	0.567	0.567	NUM
easat-804	248	5	risk	risk	NOUN
easat-804	248	6	assessment	assessment	NOUN
easat-804	248	7	of	of	ADP
easat-804	248	8	procurement	procurement	NOUN
easat-804	248	9	should	should	AUX
easat-804	248	10	be	be	AUX
easat-804	248	11	done	do	VERB
easat-804	248	12	.	.	PUNCT
easat-804	249	1	1	1	NUM
easat-804	249	2	5	5	NUM
easat-804	249	3	4.66	4.66	NUM
easat-804	249	4	0.572	0.572	NUM
easat-804	249	5	control	control	NOUN
easat-804	249	6	activities	activity	NOUN
easat-804	249	7	policies	policy	NOUN
easat-804	249	8	and	and	CCONJ
easat-804	249	9	procedures	procedure	NOUN
easat-804	249	10	were	be	AUX
easat-804	249	11	established	establish	VERB
easat-804	249	12	and	and	CCONJ
easat-804	249	13	implemented	implement	VERB
easat-804	249	14	to	to	PART
easat-804	249	15	make	make	VERB
easat-804	249	16	sure	sure	ADJ
easat-804	249	17	an	an	DET
easat-804	249	18	efficient	efficient	ADJ
easat-804	249	19	risk	risk	NOUN
easat-804	249	20	response	response	NOUN
easat-804	249	21	has	have	AUX
easat-804	249	22	been	be	AUX
easat-804	249	23	done	do	VERB
easat-804	249	24	.	.	PUNCT
easat-804	250	1	1	1	NUM
easat-804	250	2	5	5	NUM
easat-804	250	3	4.59	4.59	NUM
easat-804	250	4	0.595	0.595	NUM
easat-804	250	5	control	control	NOUN
easat-804	250	6	of	of	ADP
easat-804	250	7	payment	payment	NOUN
easat-804	250	8	and	and	CCONJ
easat-804	250	9	procurement	procurement	NOUN
easat-804	250	10	aspects	aspect	NOUN
easat-804	250	11	should	should	AUX
easat-804	250	12	be	be	AUX
easat-804	250	13	done	do	VERB
easat-804	250	14	.	.	PUNCT
easat-804	251	1	1	1	NUM
easat-804	251	2	5	5	NUM
easat-804	251	3	4.67	4.67	NUM
easat-804	251	4	0.57	0.57	NUM
easat-804	251	5	control	control	NOUN
easat-804	251	6	of	of	ADP
easat-804	251	7	emergency	emergency	NOUN
easat-804	251	8	planning	planning	NOUN
easat-804	251	9	should	should	AUX
easat-804	251	10	be	be	AUX
easat-804	251	11	done	do	VERB
easat-804	251	12	.	.	PUNCT
easat-804	252	1	1	1	NUM
easat-804	252	2	5	5	NUM
easat-804	252	3	4.65	4.65	NUM
easat-804	252	4	0.547	0.547	NUM
easat-804	252	5	control	control	NOUN
easat-804	252	6	routine	routine	ADJ
easat-804	252	7	check	check	NOUN
easat-804	252	8	on	on	ADP
easat-804	252	9	control	control	NOUN
easat-804	252	10	effectiveness	effectiveness	NOUN
easat-804	252	11	should	should	AUX
easat-804	252	12	be	be	AUX
easat-804	252	13	done	do	VERB
easat-804	252	14	.	.	PUNCT
easat-804	253	1	1	1	NUM
easat-804	253	2	5	5	NUM
easat-804	253	3	4.64	4.64	NUM
easat-804	253	4	0.562	0.562	NUM
easat-804	253	5	control	control	NOUN
easat-804	253	6	on	on	ADP
easat-804	253	7	task	task	NOUN
easat-804	253	8	segregation	segregation	NOUN
easat-804	253	9	should	should	AUX
easat-804	253	10	be	be	AUX
easat-804	253	11	done	do	VERB
easat-804	253	12	.	.	PUNCT
easat-804	254	1	1	1	NUM
easat-804	254	2	5	5	NUM
easat-804	254	3	4.66	4.66	NUM
easat-804	254	4	0.571	0.571	NUM
easat-804	254	5	control	control	NOUN
easat-804	254	6	of	of	ADP
easat-804	254	7	authority	authority	NOUN
easat-804	254	8	to	to	PART
easat-804	254	9	approve	approve	VERB
easat-804	254	10	should	should	AUX
easat-804	254	11	be	be	AUX
easat-804	254	12	done	do	VERB
easat-804	254	13	.	.	PUNCT
easat-804	255	1	1	1	NUM
easat-804	255	2	5	5	NUM
easat-804	255	3	4.69	4.69	NUM
easat-804	255	4	0.538	0.538	NUM
easat-804	255	5	control	control	NOUN
easat-804	255	6	of	of	ADP
easat-804	255	7	document	document	NOUN
easat-804	255	8	and	and	CCONJ
easat-804	255	9	records	record	NOUN
easat-804	255	10	should	should	AUX
easat-804	255	11	be	be	AUX
easat-804	255	12	done	do	VERB
easat-804	255	13	.	.	PUNCT
easat-804	256	1	1	1	NUM
easat-804	256	2	5	5	NUM
easat-804	256	3	4.67	4.67	NUM
easat-804	256	4	0.553	0.553	NUM
easat-804	256	5	control	control	NOUN
easat-804	256	6	of	of	ADP
easat-804	256	7	the	the	DET
easat-804	256	8	implementation	implementation	NOUN
easat-804	256	9	process	process	NOUN
easat-804	256	10	of	of	ADP
easat-804	256	11	erm	erm	PROPN
easat-804	256	12	should	should	AUX
easat-804	256	13	be	be	AUX
easat-804	256	14	done	do	VERB
easat-804	256	15	.	.	PUNCT
easat-804	257	1	1	1	NUM
easat-804	257	2	5	5	NUM
easat-804	257	3	4.64	4.64	NUM
easat-804	257	4	0.583	0.583	NUM
easat-804	257	5	134	134	NUM
easat-804	257	6	edelweiss	edelweiss	PROPN
easat-804	257	7	applied	apply	VERB
easat-804	257	8	science	science	NOUN
easat-804	257	9	and	and	CCONJ
easat-804	257	10	technology	technology	NOUN
easat-804	257	11	issn	issn	PROPN
easat-804	257	12	:	:	PUNCT
easat-804	257	13	2576	2576	NUM
easat-804	257	14	-	-	SYM
easat-804	257	15	8484	8484	NUM
easat-804	257	16	vol	vol	NOUN
easat-804	257	17	.	.	PROPN
easat-804	258	1	8	8	NUM
easat-804	258	2	,	,	PUNCT
easat-804	258	3	no	no	INTJ
easat-804	258	4	.	.	NOUN
easat-804	259	1	3	3	NUM
easat-804	259	2	:	:	SYM
easat-804	259	3	125	125	NUM
easat-804	259	4	-	-	SYM
easat-804	259	5	144	144	NUM
easat-804	259	6	,	,	PUNCT
easat-804	259	7	2024	2024	NUM
easat-804	259	8	doi	doi	NOUN
easat-804	259	9	:	:	PUNCT
easat-804	259	10	10.55214/25768484.v8i3.804	10.55214/25768484.v8i3.804	PROPN
easat-804	259	11	©	©	ADP
easat-804	259	12	2024	2024	NUM
easat-804	259	13	by	by	ADP
easat-804	259	14	the	the	DET
easat-804	259	15	authors	author	NOUN
easat-804	259	16	;	;	PUNCT
easat-804	259	17	licensee	licensee	PROPN
easat-804	259	18	learning	learn	VERB
easat-804	259	19	gate	gate	PROPN
easat-804	259	20	4.2.2	4.2.2	X
easat-804	259	21	.	.	PUNCT
easat-804	260	1	internal	internal	ADJ
easat-804	260	2	environment	environment	NOUN
easat-804	260	3	the	the	DET
easat-804	260	4	second	second	ADJ
easat-804	260	5	coso	coso	NOUN
easat-804	260	6	component	component	NOUN
easat-804	260	7	is	be	AUX
easat-804	260	8	the	the	DET
easat-804	260	9	internal	internal	ADJ
easat-804	260	10	environment	environment	NOUN
easat-804	260	11	,	,	PUNCT
easat-804	260	12	as	as	SCONJ
easat-804	260	13	highlighted	highlight	VERB
easat-804	260	14	in	in	ADP
easat-804	260	15	table	table	NOUN
easat-804	260	16	4	4	NUM
easat-804	260	17	.	.	PUNCT
easat-804	261	1	senior	senior	ADJ
easat-804	261	2	management	management	NOUN
easat-804	261	3	should	should	AUX
easat-804	261	4	be	be	AUX
easat-804	261	5	given	give	VERB
easat-804	261	6	a	a	DET
easat-804	261	7	risk	risk	NOUN
easat-804	261	8	management	management	NOUN
easat-804	261	9	mission	mission	NOUN
easat-804	261	10	statement	statement	NOUN
easat-804	261	11	,	,	PUNCT
easat-804	261	12	a	a	DET
easat-804	261	13	value	value	NOUN
easat-804	261	14	proposition	proposition	NOUN
easat-804	261	15	,	,	PUNCT
easat-804	261	16	and	and	CCONJ
easat-804	261	17	benefits	benefit	VERB
easat-804	261	18	statement	statement	NOUN
easat-804	261	19	.	.	PUNCT
easat-804	262	1	this	this	DET
easat-804	262	2	statement	statement	NOUN
easat-804	262	3	implies	imply	VERB
easat-804	262	4	that	that	SCONJ
easat-804	262	5	respondents	respondent	NOUN
easat-804	262	6	agree	agree	VERB
easat-804	262	7	on	on	ADP
easat-804	262	8	the	the	DET
easat-804	262	9	significance	significance	NOUN
easat-804	262	10	of	of	ADP
easat-804	262	11	communicating	communicate	VERB
easat-804	262	12	a	a	DET
easat-804	262	13	risk	risk	NOUN
easat-804	262	14	management	management	NOUN
easat-804	262	15	mission	mission	NOUN
easat-804	262	16	statement	statement	NOUN
easat-804	262	17	,	,	PUNCT
easat-804	262	18	value	value	NOUN
easat-804	262	19	proposition	proposition	NOUN
easat-804	262	20	,	,	PUNCT
easat-804	262	21	and	and	CCONJ
easat-804	262	22	benefits	benefit	VERB
easat-804	262	23	statement	statement	NOUN
easat-804	262	24	to	to	ADP
easat-804	262	25	senior	senior	ADJ
easat-804	262	26	management	management	NOUN
easat-804	262	27	.	.	PUNCT
easat-804	263	1	this	this	DET
easat-804	263	2	practice	practice	NOUN
easat-804	263	3	has	have	VERB
easat-804	263	4	good	good	ADJ
easat-804	263	5	support	support	NOUN
easat-804	263	6	,	,	PUNCT
easat-804	263	7	with	with	ADP
easat-804	263	8	a	a	DET
easat-804	263	9	mean	mean	ADJ
easat-804	263	10	score	score	NOUN
easat-804	263	11	of	of	ADP
easat-804	263	12	4.64	4.64	NUM
easat-804	263	13	and	and	CCONJ
easat-804	263	14	a	a	DET
easat-804	263	15	standard	standard	ADJ
easat-804	263	16	deviation	deviation	NOUN
easat-804	263	17	of	of	ADP
easat-804	263	18	0.575	0.575	NUM
easat-804	263	19	.	.	PUNCT
easat-804	264	1	the	the	DET
easat-804	264	2	replies	reply	NOUN
easat-804	264	3	range	range	VERB
easat-804	264	4	from	from	ADP
easat-804	264	5	1	1	NUM
easat-804	264	6	to	to	ADP
easat-804	264	7	5	5	NUM
easat-804	264	8	,	,	PUNCT
easat-804	264	9	but	but	CCONJ
easat-804	264	10	they	they	PRON
easat-804	264	11	are	be	AUX
easat-804	264	12	closely	closely	ADV
easat-804	264	13	clustered	cluster	VERB
easat-804	264	14	around	around	ADP
easat-804	264	15	the	the	DET
easat-804	264	16	mean	mean	NOUN
easat-804	264	17	,	,	PUNCT
easat-804	264	18	indicating	indicate	VERB
easat-804	264	19	that	that	SCONJ
easat-804	264	20	everyone	everyone	PRON
easat-804	264	21	agrees	agree	VERB
easat-804	264	22	on	on	ADP
easat-804	264	23	the	the	DET
easat-804	264	24	necessity	necessity	NOUN
easat-804	264	25	of	of	ADP
easat-804	264	26	clear	clear	ADJ
easat-804	264	27	communication	communication	NOUN
easat-804	264	28	.	.	PUNCT
easat-804	265	1	the	the	DET
easat-804	265	2	organisation	organisation	NOUN
easat-804	265	3	should	should	AUX
easat-804	265	4	incorporate	incorporate	VERB
easat-804	265	5	risk	risk	NOUN
easat-804	265	6	management	management	NOUN
easat-804	265	7	duties	duty	NOUN
easat-804	265	8	into	into	ADP
easat-804	265	9	all	all	DET
easat-804	265	10	senior	senior	ADJ
easat-804	265	11	management	management	NOUN
easat-804	265	12	position	position	NOUN
easat-804	265	13	descriptions	description	NOUN
easat-804	265	14	.	.	PUNCT
easat-804	266	1	similarly	similarly	ADV
easat-804	266	2	,	,	PUNCT
easat-804	266	3	this	this	DET
easat-804	266	4	statement	statement	NOUN
easat-804	266	5	earns	earn	VERB
easat-804	266	6	a	a	DET
easat-804	266	7	high	high	ADJ
easat-804	266	8	mean	mean	NOUN
easat-804	266	9	score	score	NOUN
easat-804	266	10	of	of	ADP
easat-804	266	11	4	4	NUM
easat-804	266	12	.64	.64	NUM
easat-804	266	13	,	,	PUNCT
easat-804	266	14	indicating	indicate	VERB
easat-804	266	15	that	that	SCONJ
easat-804	266	16	most	most	ADJ
easat-804	266	17	respondents	respondent	NOUN
easat-804	266	18	agree	agree	VERB
easat-804	266	19	.	.	PUNCT
easat-804	267	1	risk	risk	NOUN
easat-804	267	2	management	management	NOUN
easat-804	267	3	responsibilities	responsibility	NOUN
easat-804	267	4	should	should	AUX
easat-804	267	5	be	be	AUX
easat-804	267	6	included	include	VERB
easat-804	267	7	in	in	ADP
easat-804	267	8	all	all	DET
easat-804	267	9	senior	senior	ADJ
easat-804	267	10	management	management	NOUN
easat-804	267	11	job	job	NOUN
easat-804	267	12	descriptions	description	NOUN
easat-804	267	13	.	.	PUNCT
easat-804	268	1	the	the	DET
easat-804	268	2	standard	standard	ADJ
easat-804	268	3	deviation	deviation	NOUN
easat-804	268	4	of	of	ADP
easat-804	268	5	0.579	0.579	NUM
easat-804	268	6	suggests	suggest	VERB
easat-804	268	7	a	a	DET
easat-804	268	8	low	low	ADJ
easat-804	268	9	level	level	NOUN
easat-804	268	10	of	of	ADP
easat-804	268	11	diversity	diversity	NOUN
easat-804	268	12	in	in	ADP
easat-804	268	13	responses	response	NOUN
easat-804	268	14	,	,	PUNCT
easat-804	268	15	showing	show	VERB
easat-804	268	16	a	a	DET
easat-804	268	17	high	high	ADJ
easat-804	268	18	level	level	NOUN
easat-804	268	19	of	of	ADP
easat-804	268	20	agreement	agreement	NOUN
easat-804	268	21	on	on	ADP
easat-804	268	22	this	this	DET
easat-804	268	23	practice	practice	NOUN
easat-804	268	24	.	.	PUNCT
easat-804	269	1	furthermore	furthermore	ADV
easat-804	269	2	,	,	PUNCT
easat-804	269	3	all	all	DET
easat-804	269	4	relevant	relevant	ADJ
easat-804	269	5	committees	committee	NOUN
easat-804	269	6	and	and	CCONJ
easat-804	269	7	senior	senior	ADJ
easat-804	269	8	management	management	NOUN
easat-804	269	9	should	should	AUX
easat-804	269	10	actively	actively	ADV
easat-804	269	11	participate	participate	VERB
easat-804	269	12	in	in	ADP
easat-804	269	13	the	the	DET
easat-804	269	14	risk	risk	NOUN
easat-804	269	15	management	management	NOUN
easat-804	269	16	process	process	NOUN
easat-804	269	17	.	.	PUNCT
easat-804	270	1	with	with	ADP
easat-804	270	2	a	a	DET
easat-804	270	3	mean	mean	ADJ
easat-804	270	4	score	score	NOUN
easat-804	270	5	of	of	ADP
easat-804	270	6	4.64	4.64	NUM
easat-804	270	7	,	,	PUNCT
easat-804	270	8	respondents	respondent	NOUN
easat-804	270	9	strongly	strongly	ADV
easat-804	270	10	agree	agree	VERB
easat-804	270	11	that	that	SCONJ
easat-804	270	12	top	top	ADJ
easat-804	270	13	management	management	NOUN
easat-804	270	14	and	and	CCONJ
easat-804	270	15	related	related	ADJ
easat-804	270	16	committees	committee	NOUN
easat-804	270	17	should	should	AUX
easat-804	270	18	actively	actively	ADV
easat-804	270	19	participate	participate	VERB
easat-804	270	20	in	in	ADP
easat-804	270	21	the	the	DET
easat-804	270	22	risk	risk	NOUN
easat-804	270	23	management	management	NOUN
easat-804	270	24	process	process	NOUN
easat-804	270	25	.	.	PUNCT
easat-804	271	1	however	however	ADV
easat-804	271	2	,	,	PUNCT
easat-804	271	3	it	it	PRON
easat-804	271	4	has	have	VERB
easat-804	271	5	a	a	DET
easat-804	271	6	somewhat	somewhat	ADV
easat-804	271	7	higher	high	ADJ
easat-804	271	8	standard	standard	ADJ
easat-804	271	9	deviation	deviation	NOUN
easat-804	271	10	of	of	ADP
easat-804	271	11	0.593	0.593	NUM
easat-804	271	12	than	than	ADP
easat-804	271	13	the	the	DET
easat-804	271	14	previous	previous	ADJ
easat-804	271	15	two	two	NUM
easat-804	271	16	assertions	assertion	NOUN
easat-804	271	17	,	,	PUNCT
easat-804	271	18	indicating	indicate	VERB
easat-804	271	19	that	that	SCONJ
easat-804	271	20	replies	reply	NOUN
easat-804	271	21	are	be	AUX
easat-804	271	22	more	more	ADV
easat-804	271	23	variable	variable	ADJ
easat-804	271	24	.	.	PUNCT
easat-804	272	1	while	while	SCONJ
easat-804	272	2	there	there	PRON
easat-804	272	3	is	be	VERB
easat-804	272	4	still	still	ADV
easat-804	272	5	consensus	consensus	NOUN
easat-804	272	6	,	,	PUNCT
easat-804	272	7	there	there	PRON
easat-804	272	8	may	may	AUX
easat-804	272	9	be	be	AUX
easat-804	272	10	disagreements	disagreement	NOUN
easat-804	272	11	about	about	ADP
easat-804	272	12	the	the	DET
easat-804	272	13	extent	extent	NOUN
easat-804	272	14	of	of	ADP
easat-804	272	15	involvement	involvement	NOUN
easat-804	272	16	or	or	CCONJ
easat-804	272	17	how	how	SCONJ
easat-804	272	18	it	it	PRON
easat-804	272	19	should	should	AUX
easat-804	272	20	be	be	AUX
easat-804	272	21	carried	carry	VERB
easat-804	272	22	out	out	ADP
easat-804	272	23	.	.	PUNCT
easat-804	273	1	in	in	ADP
easat-804	273	2	conclusion	conclusion	NOUN
easat-804	273	3	,	,	PUNCT
easat-804	273	4	the	the	DET
easat-804	273	5	persons	person	NOUN
easat-804	273	6	questioned	question	VERB
easat-804	273	7	strongly	strongly	ADV
easat-804	273	8	endorse	endorse	VERB
easat-804	273	9	essential	essential	ADJ
easat-804	273	10	risk	risk	NOUN
easat-804	273	11	management	management	NOUN
easat-804	273	12	practices	practice	NOUN
easat-804	273	13	connected	connect	VERB
easat-804	273	14	to	to	ADP
easat-804	273	15	the	the	DET
easat-804	273	16	internal	internal	ADJ
easat-804	273	17	environment	environment	NOUN
easat-804	273	18	.	.	PUNCT
easat-804	274	1	they	they	PRON
easat-804	274	2	believe	believe	VERB
easat-804	274	3	in	in	ADP
easat-804	274	4	clear	clear	ADJ
easat-804	274	5	communication	communication	NOUN
easat-804	274	6	of	of	ADP
easat-804	274	7	the	the	DET
easat-804	274	8	risk	risk	NOUN
easat-804	274	9	management	management	NOUN
easat-804	274	10	mission	mission	NOUN
easat-804	274	11	and	and	CCONJ
easat-804	274	12	value	value	NOUN
easat-804	274	13	,	,	PUNCT
easat-804	274	14	integration	integration	NOUN
easat-804	274	15	of	of	ADP
easat-804	274	16	risk	risk	NOUN
easat-804	274	17	management	management	NOUN
easat-804	274	18	responsibilities	responsibility	NOUN
easat-804	274	19	into	into	ADP
easat-804	274	20	senior	senior	ADJ
easat-804	274	21	management	management	NOUN
easat-804	274	22	roles	role	NOUN
easat-804	274	23	,	,	PUNCT
easat-804	274	24	and	and	CCONJ
easat-804	274	25	active	active	ADJ
easat-804	274	26	engagement	engagement	NOUN
easat-804	274	27	in	in	ADP
easat-804	274	28	the	the	DET
easat-804	274	29	risk	risk	NOUN
easat-804	274	30	management	management	NOUN
easat-804	274	31	process	process	NOUN
easat-804	274	32	by	by	ADP
easat-804	274	33	senior	senior	ADJ
easat-804	274	34	management	management	NOUN
easat-804	274	35	and	and	CCONJ
easat-804	274	36	relevant	relevant	ADJ
easat-804	274	37	committees	committee	NOUN
easat-804	274	38	.	.	PUNCT
easat-804	275	1	while	while	SCONJ
easat-804	275	2	these	these	DET
easat-804	275	3	practices	practice	NOUN
easat-804	275	4	are	be	AUX
easat-804	275	5	widely	widely	ADV
easat-804	275	6	accepted	accept	VERB
easat-804	275	7	,	,	PUNCT
easat-804	275	8	it	it	PRON
easat-804	275	9	is	be	AUX
easat-804	275	10	worth	worth	ADJ
easat-804	275	11	noting	note	VERB
easat-804	275	12	that	that	SCONJ
easat-804	275	13	there	there	PRON
easat-804	275	14	may	may	AUX
easat-804	275	15	be	be	AUX
easat-804	275	16	some	some	DET
easat-804	275	17	disagreements	disagreement	NOUN
easat-804	275	18	,	,	PUNCT
easat-804	275	19	particularly	particularly	ADV
easat-804	275	20	on	on	ADP
easat-804	275	21	the	the	DET
easat-804	275	22	level	level	NOUN
easat-804	275	23	of	of	ADP
easat-804	275	24	senior	senior	ADJ
easat-804	275	25	management	management	NOUN
easat-804	275	26	involvement	involvement	NOUN
easat-804	275	27	.	.	PUNCT
easat-804	276	1	these	these	DET
easat-804	276	2	data	datum	NOUN
easat-804	276	3	reflect	reflect	VERB
easat-804	276	4	a	a	DET
easat-804	276	5	supportive	supportive	ADJ
easat-804	276	6	attitude	attitude	NOUN
easat-804	276	7	toward	toward	ADP
easat-804	276	8	rigorous	rigorous	ADJ
easat-804	276	9	risk	risk	NOUN
easat-804	276	10	management	management	NOUN
easat-804	276	11	practices	practice	NOUN
easat-804	276	12	within	within	ADP
easat-804	276	13	the	the	DET
easat-804	276	14	organisation	organisation	NOUN
easat-804	276	15	's	's	PART
easat-804	276	16	internal	internal	ADJ
easat-804	276	17	environment	environment	NOUN
easat-804	276	18	.	.	PUNCT
easat-804	277	1	4.2.3	4.2.3	X
easat-804	277	2	.	.	PUNCT
easat-804	278	1	risk	risk	NOUN
easat-804	278	2	assessment	assessment	NOUN
easat-804	278	3	risk	risk	NOUN
easat-804	278	4	assessment	assessment	NOUN
easat-804	278	5	is	be	AUX
easat-804	278	6	the	the	DET
easat-804	278	7	sixth	sixth	ADJ
easat-804	278	8	component	component	NOUN
easat-804	278	9	,	,	PUNCT
easat-804	278	10	as	as	SCONJ
easat-804	278	11	highlighted	highlight	VERB
easat-804	278	12	in	in	ADP
easat-804	278	13	table	table	NOUN
easat-804	278	14	4	4	NUM
easat-804	278	15	.	.	PUNCT
easat-804	279	1	the	the	DET
easat-804	279	2	risks	risk	NOUN
easat-804	279	3	in	in	ADP
easat-804	279	4	the	the	DET
easat-804	279	5	first	first	ADJ
easat-804	279	6	item	item	NOUN
easat-804	279	7	were	be	AUX
easat-804	279	8	analysed	analyse	VERB
easat-804	279	9	by	by	ADP
easat-804	279	10	considering	consider	VERB
easat-804	279	11	the	the	DET
easat-804	279	12	likelihood	likelihood	NOUN
easat-804	279	13	and	and	CCONJ
easat-804	279	14	risk	risk	NOUN
easat-804	279	15	impact	impact	NOUN
easat-804	279	16	as	as	ADP
easat-804	279	17	a	a	DET
easat-804	279	18	basis	basis	NOUN
easat-804	279	19	for	for	ADP
easat-804	279	20	deciding	decide	VERB
easat-804	279	21	how	how	SCONJ
easat-804	279	22	to	to	PART
easat-804	279	23	manage	manage	VERB
easat-804	279	24	the	the	DET
easat-804	279	25	risk	risk	NOUN
easat-804	279	26	.	.	PUNCT
easat-804	280	1	this	this	DET
easat-804	280	2	statement	statement	NOUN
easat-804	280	3	indicates	indicate	VERB
easat-804	280	4	that	that	SCONJ
easat-804	280	5	respondents	respondent	NOUN
easat-804	280	6	agree	agree	VERB
easat-804	280	7	on	on	ADP
easat-804	280	8	the	the	DET
easat-804	280	9	need	need	NOUN
easat-804	280	10	to	to	PART
easat-804	280	11	analyze	analyze	VERB
easat-804	280	12	risks	risk	NOUN
easat-804	280	13	based	base	VERB
easat-804	280	14	on	on	ADP
easat-804	280	15	likelihood	likelihood	NOUN
easat-804	280	16	and	and	CCONJ
easat-804	280	17	impact	impact	NOUN
easat-804	280	18	when	when	SCONJ
easat-804	280	19	deciding	decide	VERB
easat-804	280	20	how	how	SCONJ
easat-804	280	21	to	to	PART
easat-804	280	22	manage	manage	VERB
easat-804	280	23	them	they	PRON
easat-804	280	24	.	.	PUNCT
easat-804	281	1	with	with	ADP
easat-804	281	2	a	a	DET
easat-804	281	3	comparatively	comparatively	ADV
easat-804	281	4	low	low	ADJ
easat-804	281	5	standard	standard	ADJ
easat-804	281	6	deviation	deviation	NOUN
easat-804	281	7	of	of	ADP
easat-804	281	8	0.579	0.579	NUM
easat-804	281	9	,	,	PUNCT
easat-804	281	10	the	the	DET
easat-804	281	11	mean	mean	ADJ
easat-804	281	12	score	score	NOUN
easat-804	281	13	of	of	ADP
easat-804	281	14	4.63	4.63	NUM
easat-804	281	15	suggests	suggest	VERB
easat-804	281	16	substantial	substantial	ADJ
easat-804	281	17	support	support	NOUN
easat-804	281	18	for	for	ADP
easat-804	281	19	this	this	DET
easat-804	281	20	practice	practice	NOUN
easat-804	281	21	.	.	PUNCT
easat-804	282	1	the	the	DET
easat-804	282	2	responses	response	NOUN
easat-804	282	3	range	range	VERB
easat-804	282	4	from	from	ADP
easat-804	282	5	1	1	NUM
easat-804	282	6	to	to	ADP
easat-804	282	7	5	5	NUM
easat-804	282	8	,	,	PUNCT
easat-804	282	9	but	but	CCONJ
easat-804	282	10	they	they	PRON
easat-804	282	11	are	be	AUX
easat-804	282	12	closely	closely	ADV
easat-804	282	13	clustered	cluster	VERB
easat-804	282	14	around	around	ADP
easat-804	282	15	the	the	DET
easat-804	282	16	mean	mean	NOUN
easat-804	282	17	,	,	PUNCT
easat-804	282	18	demonstrating	demonstrate	VERB
easat-804	282	19	agreement	agreement	NOUN
easat-804	282	20	on	on	ADP
easat-804	282	21	the	the	DET
easat-804	282	22	importance	importance	NOUN
easat-804	282	23	of	of	ADP
easat-804	282	24	this	this	DET
easat-804	282	25	risk	risk	NOUN
easat-804	282	26	assessment	assessment	NOUN
easat-804	282	27	approach	approach	NOUN
easat-804	282	28	.	.	PUNCT
easat-804	283	1	second	second	ADJ
easat-804	283	2	,	,	PUNCT
easat-804	283	3	a	a	DET
easat-804	283	4	financial	financial	ADJ
easat-804	283	5	risk	risk	NOUN
easat-804	283	6	assessment	assessment	NOUN
easat-804	283	7	should	should	AUX
easat-804	283	8	be	be	AUX
easat-804	283	9	performed	perform	VERB
easat-804	283	10	.	.	PUNCT
easat-804	284	1	this	this	DET
easat-804	284	2	statement	statement	NOUN
easat-804	284	3	likewise	likewise	ADV
easat-804	284	4	earns	earn	VERB
easat-804	284	5	a	a	DET
easat-804	284	6	high	high	ADJ
easat-804	284	7	mean	mean	NOUN
easat-804	284	8	score	score	NOUN
easat-804	284	9	of	of	ADP
easat-804	284	10	4.68	4.68	NUM
easat-804	284	11	,	,	PUNCT
easat-804	284	12	showing	show	VERB
easat-804	284	13	considerable	considerable	ADJ
easat-804	284	14	agreement	agreement	NOUN
easat-804	284	15	among	among	ADP
easat-804	284	16	respondents	respondent	NOUN
easat-804	284	17	that	that	PRON
easat-804	284	18	financial	financial	ADJ
easat-804	284	19	risk	risk	NOUN
easat-804	284	20	assessment	assessment	NOUN
easat-804	284	21	should	should	AUX
easat-804	284	22	be	be	AUX
easat-804	284	23	performed	perform	VERB
easat-804	284	24	.	.	PUNCT
easat-804	285	1	the	the	DET
easat-804	285	2	standard	standard	ADJ
easat-804	285	3	deviation	deviation	NOUN
easat-804	285	4	of	of	ADP
easat-804	285	5	0.565	0.565	NUM
easat-804	285	6	indicates	indicate	VERB
easat-804	285	7	relatively	relatively	ADV
easat-804	285	8	low	low	ADJ
easat-804	285	9	response	response	NOUN
easat-804	285	10	variability	variability	NOUN
easat-804	285	11	,	,	PUNCT
easat-804	285	12	indicating	indicate	VERB
easat-804	285	13	agreement	agreement	NOUN
easat-804	285	14	on	on	ADP
easat-804	285	15	the	the	DET
easat-804	285	16	necessity	necessity	NOUN
easat-804	285	17	of	of	ADP
easat-804	285	18	financial	financial	ADJ
easat-804	285	19	risk	risk	NOUN
easat-804	285	20	assessment	assessment	NOUN
easat-804	285	21	.	.	PUNCT
easat-804	286	1	third	third	ADJ
easat-804	286	2	,	,	PUNCT
easat-804	286	3	a	a	DET
easat-804	286	4	risk	risk	NOUN
easat-804	286	5	evaluation	evaluation	NOUN
easat-804	286	6	of	of	ADP
easat-804	286	7	the	the	DET
easat-804	286	8	regulatory	regulatory	ADJ
easat-804	286	9	compliance	compliance	NOUN
easat-804	286	10	element	element	NOUN
easat-804	286	11	should	should	AUX
easat-804	286	12	be	be	AUX
easat-804	286	13	performed	perform	VERB
easat-804	286	14	.	.	PUNCT
easat-804	287	1	similarly	similarly	ADV
easat-804	287	2	,	,	PUNCT
easat-804	287	3	this	this	DET
easat-804	287	4	statement	statement	NOUN
easat-804	287	5	has	have	VERB
easat-804	287	6	a	a	DET
easat-804	287	7	high	high	ADJ
easat-804	287	8	mean	mean	NOUN
easat-804	287	9	score	score	NOUN
easat-804	287	10	of	of	ADP
easat-804	287	11	4.66	4.66	NUM
easat-804	287	12	,	,	PUNCT
easat-804	287	13	indicating	indicate	VERB
easat-804	287	14	that	that	SCONJ
easat-804	287	15	respondents	respondent	NOUN
easat-804	287	16	strongly	strongly	ADV
easat-804	287	17	agree	agree	VERB
easat-804	287	18	that	that	SCONJ
easat-804	287	19	risk	risk	NOUN
easat-804	287	20	assessment	assessment	NOUN
easat-804	287	21	of	of	ADP
easat-804	287	22	regulatory	regulatory	ADJ
easat-804	287	23	compliance	compliance	NOUN
easat-804	287	24	components	component	NOUN
easat-804	287	25	should	should	AUX
easat-804	287	26	be	be	AUX
easat-804	287	27	done	do	VERB
easat-804	287	28	.	.	PUNCT
easat-804	288	1	the	the	DET
easat-804	288	2	standard	standard	ADJ
easat-804	288	3	deviation	deviation	NOUN
easat-804	288	4	of	of	ADP
easat-804	288	5	0.575	0.575	NUM
easat-804	288	6	suggests	suggest	VERB
easat-804	288	7	some	some	DET
easat-804	288	8	variation	variation	NOUN
easat-804	288	9	in	in	ADP
easat-804	288	10	responses	response	NOUN
easat-804	288	11	,	,	PUNCT
easat-804	288	12	but	but	CCONJ
easat-804	288	13	it	it	PRON
easat-804	288	14	also	also	ADV
easat-804	288	15	exhibits	exhibit	VERB
easat-804	288	16	agreement	agreement	NOUN
easat-804	288	17	on	on	ADP
easat-804	288	18	the	the	DET
easat-804	288	19	importance	importance	NOUN
easat-804	288	20	of	of	ADP
easat-804	288	21	compliance	compliance	NOUN
easat-804	288	22	-	-	PUNCT
easat-804	288	23	related	relate	VERB
easat-804	288	24	risk	risk	NOUN
easat-804	288	25	assessment	assessment	NOUN
easat-804	288	26	.	.	PUNCT
easat-804	289	1	fourth	fourth	ADJ
easat-804	289	2	,	,	PUNCT
easat-804	289	3	a	a	DET
easat-804	289	4	risk	risk	NOUN
easat-804	289	5	evaluation	evaluation	NOUN
easat-804	289	6	of	of	ADP
easat-804	289	7	the	the	DET
easat-804	289	8	technology	technology	NOUN
easat-804	289	9	aspect	aspect	NOUN
easat-804	289	10	should	should	AUX
easat-804	289	11	be	be	AUX
easat-804	289	12	performed	perform	VERB
easat-804	289	13	.	.	PUNCT
easat-804	290	1	this	this	DET
easat-804	290	2	statement	statement	NOUN
easat-804	290	3	likewise	likewise	ADV
easat-804	290	4	earns	earn	VERB
easat-804	290	5	a	a	DET
easat-804	290	6	high	high	ADJ
easat-804	290	7	mean	mean	NOUN
easat-804	290	8	score	score	NOUN
easat-804	290	9	of	of	ADP
easat-804	290	10	4.64	4.64	NUM
easat-804	290	11	,	,	PUNCT
easat-804	290	12	showing	show	VERB
easat-804	290	13	that	that	SCONJ
easat-804	290	14	respondents	respondent	NOUN
easat-804	290	15	think	think	VERB
easat-804	290	16	that	that	SCONJ
easat-804	290	17	a	a	DET
easat-804	290	18	risk	risk	NOUN
easat-804	290	19	assessment	assessment	NOUN
easat-804	290	20	of	of	ADP
easat-804	290	21	the	the	DET
easat-804	290	22	technological	technological	ADJ
easat-804	290	23	part	part	NOUN
easat-804	290	24	is	be	AUX
easat-804	290	25	necessary	necessary	ADJ
easat-804	290	26	.	.	PUNCT
easat-804	291	1	the	the	DET
easat-804	291	2	standard	standard	ADJ
easat-804	291	3	deviation	deviation	NOUN
easat-804	291	4	of	of	ADP
easat-804	291	5	0.565	0.565	NUM
easat-804	291	6	indicates	indicate	VERB
easat-804	291	7	relatively	relatively	ADV
easat-804	291	8	low	low	ADJ
easat-804	291	9	response	response	NOUN
easat-804	291	10	variability	variability	NOUN
easat-804	291	11	,	,	PUNCT
easat-804	291	12	indicating	indicate	VERB
easat-804	291	13	agreement	agreement	NOUN
easat-804	291	14	on	on	ADP
easat-804	291	15	the	the	DET
easat-804	291	16	importance	importance	NOUN
easat-804	291	17	of	of	ADP
easat-804	291	18	technology	technology	NOUN
easat-804	291	19	-	-	PUNCT
easat-804	291	20	related	relate	VERB
easat-804	291	21	risk	risk	NOUN
easat-804	291	22	assessment	assessment	NOUN
easat-804	291	23	.	.	PUNCT
easat-804	292	1	fifth	fifth	ADJ
easat-804	292	2	,	,	PUNCT
easat-804	292	3	an	an	DET
easat-804	292	4	economic	economic	ADJ
easat-804	292	5	risk	risk	NOUN
easat-804	292	6	assessment	assessment	NOUN
easat-804	292	7	should	should	AUX
easat-804	292	8	be	be	AUX
easat-804	292	9	performed	perform	VERB
easat-804	292	10	.	.	PUNCT
easat-804	293	1	this	this	DET
easat-804	293	2	statement	statement	NOUN
easat-804	293	3	earns	earn	VERB
easat-804	293	4	a	a	DET
easat-804	293	5	mean	mean	ADJ
easat-804	293	6	score	score	NOUN
easat-804	293	7	of	of	ADP
easat-804	293	8	4.6	4.6	NUM
easat-804	293	9	,	,	PUNCT
easat-804	293	10	indicating	indicate	VERB
easat-804	293	11	that	that	SCONJ
easat-804	293	12	respondents	respondent	NOUN
easat-804	293	13	think	think	VERB
easat-804	293	14	economic	economic	ADJ
easat-804	293	15	risk	risk	NOUN
easat-804	293	16	assessment	assessment	NOUN
easat-804	293	17	is	be	AUX
easat-804	293	18	vital	vital	ADJ
easat-804	293	19	.	.	PUNCT
easat-804	294	1	however	however	ADV
easat-804	294	2	,	,	PUNCT
easat-804	294	3	it	it	PRON
easat-804	294	4	has	have	VERB
easat-804	294	5	a	a	DET
easat-804	294	6	somewhat	somewhat	ADV
easat-804	294	7	more	more	ADV
easat-804	294	8	significant	significant	ADJ
easat-804	294	9	standard	standard	ADJ
easat-804	294	10	deviation	deviation	NOUN
easat-804	294	11	of	of	ADP
easat-804	294	12	0.596	0.596	NUM
easat-804	294	13	,	,	PUNCT
easat-804	294	14	showing	show	VERB
easat-804	294	15	that	that	SCONJ
easat-804	294	16	attitudes	attitude	NOUN
easat-804	294	17	towards	towards	ADP
easat-804	294	18	the	the	DET
easat-804	294	19	significance	significance	NOUN
easat-804	294	20	of	of	ADP
easat-804	294	21	economic	economic	ADJ
easat-804	294	22	risk	risk	NOUN
easat-804	294	23	assessment	assessment	NOUN
easat-804	294	24	vary	vary	VERB
easat-804	294	25	slightly	slightly	ADV
easat-804	294	26	more	more	ADJ
easat-804	294	27	.	.	PUNCT
easat-804	295	1	sixth	sixth	ADJ
easat-804	295	2	,	,	PUNCT
easat-804	295	3	a	a	DET
easat-804	295	4	payment	payment	NOUN
easat-804	295	5	risk	risk	NOUN
easat-804	295	6	assessment	assessment	NOUN
easat-804	295	7	should	should	AUX
easat-804	295	8	be	be	AUX
easat-804	295	9	performed	perform	VERB
easat-804	295	10	.	.	PUNCT
easat-804	296	1	this	this	DET
easat-804	296	2	statement	statement	NOUN
easat-804	296	3	had	have	VERB
easat-804	296	4	a	a	DET
easat-804	296	5	mean	mean	ADJ
easat-804	296	6	score	score	NOUN
easat-804	296	7	of	of	ADP
easat-804	296	8	4.66	4.66	NUM
easat-804	296	9	,	,	PUNCT
easat-804	296	10	suggesting	suggest	VERB
easat-804	296	11	that	that	SCONJ
easat-804	296	12	respondents	respondent	NOUN
easat-804	296	13	agreed	agree	VERB
easat-804	296	14	that	that	SCONJ
easat-804	296	15	risk	risk	NOUN
easat-804	296	16	assessment	assessment	NOUN
easat-804	296	17	of	of	ADP
easat-804	296	18	payment	payment	NOUN
easat-804	296	19	components	component	NOUN
easat-804	296	20	should	should	AUX
easat-804	296	21	be	be	AUX
easat-804	296	22	done	do	VERB
easat-804	296	23	.	.	PUNCT
easat-804	297	1	the	the	DET
easat-804	297	2	standard	standard	ADJ
easat-804	297	3	deviation	deviation	NOUN
easat-804	297	4	of	of	ADP
easat-804	297	5	0.567	0.567	NUM
easat-804	297	6	indicates	indicate	VERB
easat-804	297	7	relatively	relatively	ADV
easat-804	297	8	low	low	ADJ
easat-804	297	9	response	response	NOUN
easat-804	297	10	variability	variability	NOUN
easat-804	297	11	,	,	PUNCT
easat-804	297	12	indicating	indicate	VERB
easat-804	297	13	agreement	agreement	NOUN
easat-804	297	14	on	on	ADP
easat-804	297	15	the	the	DET
easat-804	297	16	135	135	NUM
easat-804	297	17	edelweiss	edelweiss	PROPN
easat-804	297	18	applied	apply	VERB
easat-804	297	19	science	science	NOUN
easat-804	297	20	and	and	CCONJ
easat-804	297	21	technology	technology	NOUN
easat-804	297	22	issn	issn	PROPN
easat-804	297	23	:	:	PUNCT
easat-804	297	24	2576	2576	NUM
easat-804	297	25	-	-	SYM
easat-804	297	26	8484	8484	NUM
easat-804	297	27	vol	vol	NOUN
easat-804	297	28	.	.	PROPN
easat-804	297	29	8	8	NUM
easat-804	297	30	,	,	PUNCT
easat-804	297	31	no	no	INTJ
easat-804	297	32	.	.	NOUN
easat-804	297	33	3	3	NUM
easat-804	297	34	:	:	SYM
easat-804	297	35	125	125	NUM
easat-804	297	36	-	-	SYM
easat-804	297	37	144	144	NUM
easat-804	297	38	,	,	PUNCT
easat-804	297	39	2024	2024	NUM
easat-804	297	40	doi	doi	NOUN
easat-804	297	41	:	:	PUNCT
easat-804	297	42	10.55214/25768484.v8i3.804	10.55214/25768484.v8i3.804	PROPN
easat-804	297	43	©	©	ADP
easat-804	297	44	2024	2024	NUM
easat-804	297	45	by	by	ADP
easat-804	297	46	the	the	DET
easat-804	297	47	authors	author	NOUN
easat-804	297	48	;	;	PUNCT
easat-804	297	49	licensee	licensee	PROPN
easat-804	297	50	learning	learn	VERB
easat-804	297	51	gate	gate	NOUN
easat-804	297	52	relevance	relevance	NOUN
easat-804	297	53	of	of	ADP
easat-804	297	54	payment	payment	NOUN
easat-804	297	55	-	-	PUNCT
easat-804	297	56	related	relate	VERB
easat-804	297	57	risk	risk	NOUN
easat-804	297	58	assessment	assessment	NOUN
easat-804	297	59	.	.	PUNCT
easat-804	298	1	a	a	DET
easat-804	298	2	seven	seven	NUM
easat-804	298	3	-	-	PUNCT
easat-804	298	4	item	item	NOUN
easat-804	298	5	risk	risk	NOUN
easat-804	298	6	assessment	assessment	NOUN
easat-804	298	7	of	of	ADP
easat-804	298	8	procurement	procurement	NOUN
easat-804	298	9	should	should	AUX
easat-804	298	10	be	be	AUX
easat-804	298	11	performed	perform	VERB
easat-804	298	12	.	.	PUNCT
easat-804	299	1	similarly	similarly	ADV
easat-804	299	2	,	,	PUNCT
easat-804	299	3	this	this	DET
easat-804	299	4	statement	statement	NOUN
easat-804	299	5	earns	earn	VERB
easat-804	299	6	a	a	DET
easat-804	299	7	high	high	ADJ
easat-804	299	8	mean	mean	NOUN
easat-804	299	9	score	score	NOUN
easat-804	299	10	of	of	ADP
easat-804	299	11	4.66	4.66	NUM
easat-804	299	12	,	,	PUNCT
easat-804	299	13	indicating	indicate	VERB
easat-804	299	14	that	that	SCONJ
easat-804	299	15	respondents	respondent	NOUN
easat-804	299	16	strongly	strongly	ADV
easat-804	299	17	agree	agree	VERB
easat-804	299	18	that	that	SCONJ
easat-804	299	19	risk	risk	NOUN
easat-804	299	20	assessments	assessment	NOUN
easat-804	299	21	of	of	ADP
easat-804	299	22	procurement	procurement	NOUN
easat-804	299	23	components	component	NOUN
easat-804	299	24	should	should	AUX
easat-804	299	25	be	be	AUX
easat-804	299	26	done	do	VERB
easat-804	299	27	.	.	PUNCT
easat-804	300	1	the	the	DET
easat-804	300	2	standard	standard	ADJ
easat-804	300	3	deviation	deviation	NOUN
easat-804	300	4	of	of	ADP
easat-804	300	5	0.572	0.572	NUM
easat-804	300	6	suggests	suggest	VERB
easat-804	300	7	some	some	DET
easat-804	300	8	variation	variation	NOUN
easat-804	300	9	in	in	ADP
easat-804	300	10	replies	reply	NOUN
easat-804	300	11	but	but	CCONJ
easat-804	300	12	still	still	ADV
easat-804	300	13	reflects	reflect	VERB
easat-804	300	14	agreement	agreement	NOUN
easat-804	300	15	on	on	ADP
easat-804	300	16	the	the	DET
easat-804	300	17	need	need	NOUN
easat-804	300	18	for	for	ADP
easat-804	300	19	procurement	procurement	NOUN
easat-804	300	20	-	-	PUNCT
easat-804	300	21	related	relate	VERB
easat-804	300	22	risk	risk	NOUN
easat-804	300	23	assessment	assessment	NOUN
easat-804	300	24	.	.	PUNCT
easat-804	301	1	in	in	ADP
easat-804	301	2	conclusion	conclusion	NOUN
easat-804	301	3	,	,	PUNCT
easat-804	301	4	it	it	PRON
easat-804	301	5	is	be	AUX
easat-804	301	6	clear	clear	ADJ
easat-804	301	7	that	that	SCONJ
easat-804	301	8	most	most	ADJ
easat-804	301	9	of	of	ADP
easat-804	301	10	those	those	PRON
easat-804	301	11	polled	poll	VERB
easat-804	301	12	support	support	VERB
easat-804	301	13	various	various	ADJ
easat-804	301	14	risk	risk	NOUN
easat-804	301	15	assessment	assessment	NOUN
easat-804	301	16	practices	practice	NOUN
easat-804	301	17	within	within	ADP
easat-804	301	18	the	the	DET
easat-804	301	19	organisation	organisation	NOUN
easat-804	301	20	's	's	PART
easat-804	301	21	risk	risk	NOUN
easat-804	301	22	management	management	NOUN
easat-804	301	23	framework	framework	NOUN
easat-804	301	24	.	.	PUNCT
easat-804	302	1	these	these	DET
easat-804	302	2	practices	practice	NOUN
easat-804	302	3	include	include	VERB
easat-804	302	4	risk	risk	NOUN
easat-804	302	5	analysis	analysis	NOUN
easat-804	302	6	based	base	VERB
easat-804	302	7	on	on	ADP
easat-804	302	8	likelihood	likelihood	NOUN
easat-804	302	9	and	and	CCONJ
easat-804	302	10	impact	impact	NOUN
easat-804	302	11	and	and	CCONJ
easat-804	302	12	risk	risk	NOUN
easat-804	302	13	assessments	assessment	NOUN
easat-804	302	14	in	in	ADP
easat-804	302	15	finance	finance	NOUN
easat-804	302	16	,	,	PUNCT
easat-804	302	17	compliance	compliance	NOUN
easat-804	302	18	,	,	PUNCT
easat-804	302	19	technology	technology	NOUN
easat-804	302	20	,	,	PUNCT
easat-804	302	21	economics	economic	NOUN
easat-804	302	22	,	,	PUNCT
easat-804	302	23	payment	payment	NOUN
easat-804	302	24	,	,	PUNCT
easat-804	302	25	and	and	CCONJ
easat-804	302	26	procurement	procurement	NOUN
easat-804	302	27	.	.	PUNCT
easat-804	303	1	while	while	SCONJ
easat-804	303	2	attitudes	attitude	NOUN
easat-804	303	3	on	on	ADP
easat-804	303	4	the	the	DET
easat-804	303	5	economic	economic	ADJ
easat-804	303	6	side	side	NOUN
easat-804	303	7	of	of	ADP
easat-804	303	8	risk	risk	NOUN
easat-804	303	9	assessment	assessment	NOUN
easat-804	303	10	may	may	AUX
easat-804	303	11	differ	differ	VERB
easat-804	303	12	,	,	PUNCT
easat-804	303	13	the	the	DET
easat-804	303	14	overall	overall	ADJ
easat-804	303	15	results	result	NOUN
easat-804	303	16	indicate	indicate	VERB
easat-804	303	17	a	a	DET
easat-804	303	18	favorable	favorable	ADJ
easat-804	303	19	orientation	orientation	NOUN
easat-804	303	20	towards	towards	ADP
easat-804	303	21	comprehensive	comprehensive	ADJ
easat-804	303	22	risk	risk	NOUN
easat-804	303	23	assessment	assessment	NOUN
easat-804	303	24	within	within	ADP
easat-804	303	25	the	the	DET
easat-804	303	26	organisation	organisation	NOUN
easat-804	303	27	's	's	PART
easat-804	303	28	risk	risk	NOUN
easat-804	303	29	management	management	NOUN
easat-804	303	30	practices	practice	NOUN
easat-804	303	31	.	.	PUNCT
easat-804	304	1	4.2.4	4.2.4	X
easat-804	304	2	.	.	PUNCT
easat-804	304	3	risk	risk	NOUN
easat-804	304	4	response	response	NOUN
easat-804	304	5	risk	risk	NOUN
easat-804	304	6	response	response	NOUN
easat-804	304	7	is	be	AUX
easat-804	304	8	the	the	DET
easat-804	304	9	fourth	fourth	ADJ
easat-804	304	10	component	component	NOUN
easat-804	304	11	,	,	PUNCT
easat-804	304	12	as	as	SCONJ
easat-804	304	13	highlighted	highlight	VERB
easat-804	304	14	in	in	ADP
easat-804	304	15	table	table	NOUN
easat-804	304	16	4	4	NUM
easat-804	304	17	.	.	PUNCT
easat-804	305	1	regularly	regularly	ADV
easat-804	305	2	,	,	PUNCT
easat-804	305	3	organisations	organisation	NOUN
easat-804	305	4	should	should	AUX
easat-804	305	5	undertake	undertake	VERB
easat-804	305	6	formal	formal	ADJ
easat-804	305	7	risk	risk	NOUN
easat-804	305	8	assessments	assessment	NOUN
easat-804	305	9	across	across	ADP
easat-804	305	10	the	the	DET
easat-804	305	11	organisation	organisation	NOUN
easat-804	305	12	.	.	PUNCT
easat-804	306	1	this	this	DET
easat-804	306	2	statement	statement	NOUN
easat-804	306	3	indicates	indicate	VERB
easat-804	306	4	that	that	SCONJ
easat-804	306	5	respondents	respondent	NOUN
easat-804	306	6	have	have	VERB
easat-804	306	7	a	a	DET
easat-804	306	8	high	high	ADJ
easat-804	306	9	level	level	NOUN
easat-804	306	10	of	of	ADP
easat-804	306	11	agreement	agreement	NOUN
easat-804	306	12	on	on	ADP
easat-804	306	13	the	the	DET
easat-804	306	14	need	need	NOUN
easat-804	306	15	to	to	PART
easat-804	306	16	perform	perform	VERB
easat-804	306	17	frequent	frequent	ADJ
easat-804	306	18	formal	formal	ADJ
easat-804	306	19	risk	risk	NOUN
easat-804	306	20	assessments	assessment	NOUN
easat-804	306	21	across	across	ADP
easat-804	306	22	the	the	DET
easat-804	306	23	organisation	organisation	NOUN
easat-804	306	24	.	.	PUNCT
easat-804	307	1	with	with	ADP
easat-804	307	2	a	a	DET
easat-804	307	3	comparatively	comparatively	ADV
easat-804	307	4	low	low	ADJ
easat-804	307	5	standard	standard	ADJ
easat-804	307	6	deviation	deviation	NOUN
easat-804	307	7	of	of	ADP
easat-804	307	8	0.591	0.591	NUM
easat-804	307	9	,	,	PUNCT
easat-804	307	10	the	the	DET
easat-804	307	11	mean	mean	ADJ
easat-804	307	12	score	score	NOUN
easat-804	307	13	of	of	ADP
easat-804	307	14	4.61	4.61	NUM
easat-804	307	15	suggests	suggest	VERB
easat-804	307	16	high	high	ADJ
easat-804	307	17	support	support	NOUN
easat-804	307	18	for	for	ADP
easat-804	307	19	this	this	DET
easat-804	307	20	practice	practice	NOUN
easat-804	307	21	.	.	PUNCT
easat-804	308	1	the	the	DET
easat-804	308	2	replies	reply	NOUN
easat-804	308	3	range	range	VERB
easat-804	308	4	from	from	ADP
easat-804	308	5	1	1	NUM
easat-804	308	6	to	to	ADP
easat-804	308	7	5	5	NUM
easat-804	308	8	,	,	PUNCT
easat-804	308	9	but	but	CCONJ
easat-804	308	10	they	they	PRON
easat-804	308	11	are	be	AUX
easat-804	308	12	tightly	tightly	ADV
easat-804	308	13	clustered	cluster	VERB
easat-804	308	14	around	around	ADP
easat-804	308	15	the	the	DET
easat-804	308	16	mean	mean	NOUN
easat-804	308	17	,	,	PUNCT
easat-804	308	18	demonstrating	demonstrate	VERB
easat-804	308	19	agreement	agreement	NOUN
easat-804	308	20	on	on	ADP
easat-804	308	21	the	the	DET
easat-804	308	22	importance	importance	NOUN
easat-804	308	23	of	of	ADP
easat-804	308	24	regular	regular	ADJ
easat-804	308	25	risk	risk	NOUN
easat-804	308	26	assessments	assessment	NOUN
easat-804	308	27	.	.	PUNCT
easat-804	309	1	the	the	DET
easat-804	309	2	second	second	ADJ
easat-804	309	3	item	item	NOUN
easat-804	309	4	shown	show	VERB
easat-804	309	5	is	be	AUX
easat-804	309	6	that	that	SCONJ
easat-804	309	7	each	each	DET
easat-804	309	8	unit	unit	NOUN
easat-804	309	9	and	and	CCONJ
easat-804	309	10	department	department	NOUN
easat-804	309	11	should	should	AUX
easat-804	309	12	investigate	investigate	VERB
easat-804	309	13	the	the	DET
easat-804	309	14	underlying	underlie	VERB
easat-804	309	15	cause	cause	NOUN
easat-804	309	16	,	,	PUNCT
easat-804	309	17	effect	effect	NOUN
easat-804	309	18	,	,	PUNCT
easat-804	309	19	and	and	CCONJ
easat-804	309	20	interdependence	interdependence	NOUN
easat-804	309	21	of	of	ADP
easat-804	309	22	its	its	PRON
easat-804	309	23	risks	risk	NOUN
easat-804	309	24	.	.	PUNCT
easat-804	310	1	similarly	similarly	ADV
easat-804	310	2	,	,	PUNCT
easat-804	310	3	this	this	DET
easat-804	310	4	statement	statement	NOUN
easat-804	310	5	has	have	VERB
easat-804	310	6	a	a	DET
easat-804	310	7	high	high	ADJ
easat-804	310	8	mean	mean	NOUN
easat-804	310	9	score	score	NOUN
easat-804	310	10	of	of	ADP
easat-804	310	11	4.62	4.62	NUM
easat-804	310	12	,	,	PUNCT
easat-804	310	13	indicating	indicate	VERB
easat-804	310	14	that	that	SCONJ
easat-804	310	15	respondents	respondent	NOUN
easat-804	310	16	agree	agree	VERB
easat-804	310	17	that	that	SCONJ
easat-804	310	18	each	each	DET
easat-804	310	19	unit	unit	NOUN
easat-804	310	20	and	and	CCONJ
easat-804	310	21	department	department	NOUN
easat-804	310	22	should	should	AUX
easat-804	310	23	analyse	analyse	VERB
easat-804	310	24	their	their	PRON
easat-804	310	25	risks	risk	NOUN
easat-804	310	26	'	'	PART
easat-804	310	27	root	root	NOUN
easat-804	310	28	causes	cause	NOUN
easat-804	310	29	,	,	PUNCT
easat-804	310	30	impacts	impact	NOUN
easat-804	310	31	,	,	PUNCT
easat-804	310	32	and	and	CCONJ
easat-804	310	33	interrelationships	interrelationship	NOUN
easat-804	310	34	.	.	PUNCT
easat-804	311	1	the	the	DET
easat-804	311	2	standard	standard	ADJ
easat-804	311	3	deviation	deviation	NOUN
easat-804	311	4	of	of	ADP
easat-804	311	5	0.6	0.6	NUM
easat-804	311	6	indicates	indicate	VERB
easat-804	311	7	relatively	relatively	ADV
easat-804	311	8	low	low	ADJ
easat-804	311	9	variability	variability	NOUN
easat-804	311	10	in	in	ADP
easat-804	311	11	responses	response	NOUN
easat-804	311	12	,	,	PUNCT
easat-804	311	13	indicating	indicate	VERB
easat-804	311	14	that	that	SCONJ
easat-804	311	15	this	this	DET
easat-804	311	16	practice	practice	NOUN
easat-804	311	17	is	be	AUX
easat-804	311	18	well	well	ADV
easat-804	311	19	accepted	accept	VERB
easat-804	311	20	.	.	PUNCT
easat-804	312	1	third	third	ADV
easat-804	312	2	,	,	PUNCT
easat-804	312	3	the	the	DET
easat-804	312	4	organisation	organisation	NOUN
easat-804	312	5	should	should	AUX
easat-804	312	6	quantify	quantify	VERB
easat-804	312	7	its	its	PRON
easat-804	312	8	significant	significant	ADJ
easat-804	312	9	risks	risk	NOUN
easat-804	312	10	as	as	ADV
easat-804	312	11	much	much	ADV
easat-804	312	12	as	as	SCONJ
easat-804	312	13	is	be	AUX
easat-804	312	14	feasible	feasible	ADJ
easat-804	312	15	.	.	PUNCT
easat-804	313	1	this	this	DET
easat-804	313	2	statement	statement	NOUN
easat-804	313	3	likewise	likewise	ADV
easat-804	313	4	has	have	VERB
easat-804	313	5	a	a	DET
easat-804	313	6	high	high	ADJ
easat-804	313	7	mean	mean	NOUN
easat-804	313	8	score	score	NOUN
easat-804	313	9	of	of	ADP
easat-804	313	10	4.63	4.63	NUM
easat-804	313	11	,	,	PUNCT
easat-804	313	12	indicating	indicate	VERB
easat-804	313	13	that	that	SCONJ
easat-804	313	14	respondents	respondent	NOUN
easat-804	313	15	agree	agree	VERB
easat-804	313	16	on	on	ADP
easat-804	313	17	the	the	DET
easat-804	313	18	significance	significance	NOUN
easat-804	313	19	of	of	ADP
easat-804	313	20	quantifying	quantify	VERB
easat-804	313	21	essential	essential	ADJ
easat-804	313	22	risks	risk	NOUN
easat-804	313	23	to	to	ADP
easat-804	313	24	the	the	DET
easat-804	313	25	greatest	great	ADJ
easat-804	313	26	extent	extent	NOUN
easat-804	313	27	possible	possible	ADJ
easat-804	313	28	.	.	PUNCT
easat-804	314	1	the	the	DET
easat-804	314	2	standard	standard	ADJ
easat-804	314	3	deviation	deviation	NOUN
easat-804	314	4	of	of	ADP
easat-804	314	5	0.587	0.587	NUM
easat-804	314	6	indicates	indicate	VERB
easat-804	314	7	reasonably	reasonably	ADV
easat-804	314	8	low	low	ADJ
easat-804	314	9	response	response	NOUN
easat-804	314	10	variability	variability	NOUN
easat-804	314	11	,	,	PUNCT
easat-804	314	12	demonstrating	demonstrate	VERB
easat-804	314	13	agreement	agreement	NOUN
easat-804	314	14	on	on	ADP
easat-804	314	15	the	the	DET
easat-804	314	16	necessity	necessity	NOUN
easat-804	314	17	for	for	ADP
easat-804	314	18	quantitative	quantitative	ADJ
easat-804	314	19	risk	risk	NOUN
easat-804	314	20	assessment	assessment	NOUN
easat-804	314	21	.	.	PUNCT
easat-804	315	1	the	the	DET
easat-804	315	2	fourth	fourth	ADJ
easat-804	315	3	point	point	NOUN
easat-804	315	4	is	be	AUX
easat-804	315	5	that	that	SCONJ
easat-804	315	6	the	the	DET
easat-804	315	7	organisation	organisation	NOUN
easat-804	315	8	should	should	AUX
easat-804	315	9	guarantee	guarantee	VERB
easat-804	315	10	that	that	SCONJ
easat-804	315	11	all	all	DET
easat-804	315	12	procedures	procedure	NOUN
easat-804	315	13	consider	consider	VERB
easat-804	315	14	the	the	DET
easat-804	315	15	effects	effect	NOUN
easat-804	315	16	of	of	ADP
easat-804	315	17	major	major	ADJ
easat-804	315	18	risk	risk	NOUN
easat-804	315	19	types	type	NOUN
easat-804	315	20	(	(	PUNCT
easat-804	315	21	strategic	strategic	ADJ
easat-804	315	22	,	,	PUNCT
easat-804	315	23	operational	operational	ADJ
easat-804	315	24	,	,	PUNCT
easat-804	315	25	financial	financial	ADJ
easat-804	315	26	,	,	PUNCT
easat-804	315	27	hazard	hazard	NOUN
easat-804	315	28	,	,	PUNCT
easat-804	315	29	and	and	CCONJ
easat-804	315	30	legal	legal	ADJ
easat-804	315	31	)	)	PUNCT
easat-804	315	32	.	.	PUNCT
easat-804	316	1	this	this	DET
easat-804	316	2	statement	statement	NOUN
easat-804	316	3	has	have	VERB
easat-804	316	4	a	a	DET
easat-804	316	5	mean	mean	ADJ
easat-804	316	6	score	score	NOUN
easat-804	316	7	of	of	ADP
easat-804	316	8	4.64	4.64	NUM
easat-804	316	9	,	,	PUNCT
easat-804	316	10	suggesting	suggest	VERB
easat-804	316	11	that	that	SCONJ
easat-804	316	12	respondents	respondent	NOUN
easat-804	316	13	strongly	strongly	ADV
easat-804	316	14	agree	agree	VERB
easat-804	316	15	that	that	SCONJ
easat-804	316	16	the	the	DET
easat-804	316	17	organisation	organisation	NOUN
easat-804	316	18	should	should	AUX
easat-804	316	19	incorporate	incorporate	VERB
easat-804	316	20	the	the	DET
easat-804	316	21	effects	effect	NOUN
easat-804	316	22	of	of	ADP
easat-804	316	23	crucial	crucial	ADJ
easat-804	316	24	risk	risk	NOUN
easat-804	316	25	types	type	NOUN
easat-804	316	26	into	into	ADP
easat-804	316	27	its	its	PRON
easat-804	316	28	procedures	procedure	NOUN
easat-804	316	29	.	.	PUNCT
easat-804	317	1	the	the	DET
easat-804	317	2	low	low	ADJ
easat-804	317	3	standard	standard	ADJ
easat-804	317	4	deviation	deviation	NOUN
easat-804	317	5	of	of	ADP
easat-804	317	6	0.57	0.57	NUM
easat-804	317	7	indicates	indicate	VERB
easat-804	317	8	a	a	DET
easat-804	317	9	high	high	ADJ
easat-804	317	10	level	level	NOUN
easat-804	317	11	of	of	ADP
easat-804	317	12	agreement	agreement	NOUN
easat-804	317	13	on	on	ADP
easat-804	317	14	this	this	DET
easat-804	317	15	practice	practice	NOUN
easat-804	317	16	.	.	PUNCT
easat-804	318	1	fifth	fifth	ADJ
easat-804	318	2	,	,	PUNCT
easat-804	318	3	each	each	DET
easat-804	318	4	unit	unit	NOUN
easat-804	318	5	and	and	CCONJ
easat-804	318	6	department	department	NOUN
easat-804	318	7	should	should	AUX
easat-804	318	8	establish	establish	VERB
easat-804	318	9	and	and	CCONJ
easat-804	318	10	determine	determine	VERB
easat-804	318	11	risk	risk	NOUN
easat-804	318	12	mitigation	mitigation	NOUN
easat-804	318	13	strategies	strategy	NOUN
easat-804	318	14	.	.	PUNCT
easat-804	319	1	this	this	DET
easat-804	319	2	statement	statement	NOUN
easat-804	319	3	likewise	likewise	ADV
easat-804	319	4	earns	earn	VERB
easat-804	319	5	a	a	DET
easat-804	319	6	mean	mean	ADJ
easat-804	319	7	score	score	NOUN
easat-804	319	8	of	of	ADP
easat-804	319	9	4.61	4.61	NUM
easat-804	319	10	,	,	PUNCT
easat-804	319	11	suggesting	suggest	VERB
easat-804	319	12	that	that	SCONJ
easat-804	319	13	respondents	respondent	NOUN
easat-804	319	14	strongly	strongly	ADV
easat-804	319	15	agree	agree	VERB
easat-804	319	16	that	that	SCONJ
easat-804	319	17	each	each	DET
easat-804	319	18	unit	unit	NOUN
easat-804	319	19	and	and	CCONJ
easat-804	319	20	department	department	NOUN
easat-804	319	21	should	should	AUX
easat-804	319	22	be	be	AUX
easat-804	319	23	responsible	responsible	ADJ
easat-804	319	24	for	for	ADP
easat-804	319	25	designing	design	VERB
easat-804	319	26	and	and	CCONJ
easat-804	319	27	determining	determine	VERB
easat-804	319	28	risk	risk	NOUN
easat-804	319	29	reduction	reduction	NOUN
easat-804	319	30	methods	method	NOUN
easat-804	319	31	.	.	PUNCT
easat-804	320	1	however	however	ADV
easat-804	320	2	,	,	PUNCT
easat-804	320	3	it	it	PRON
easat-804	320	4	has	have	VERB
easat-804	320	5	a	a	DET
easat-804	320	6	somewhat	somewhat	ADV
easat-804	320	7	higher	high	ADJ
easat-804	320	8	standard	standard	ADJ
easat-804	320	9	deviation	deviation	NOUN
easat-804	320	10	of	of	ADP
easat-804	320	11	0.619	0.619	NUM
easat-804	320	12	compared	compare	VERB
easat-804	320	13	to	to	ADP
easat-804	320	14	other	other	ADJ
easat-804	320	15	statements	statement	NOUN
easat-804	320	16	,	,	PUNCT
easat-804	320	17	indicating	indicate	VERB
easat-804	320	18	disagreement	disagreement	NOUN
easat-804	320	19	over	over	ADP
easat-804	320	20	the	the	DET
easat-804	320	21	specifics	specific	NOUN
easat-804	320	22	of	of	ADP
easat-804	320	23	risk	risk	NOUN
easat-804	320	24	mitigation	mitigation	NOUN
easat-804	320	25	obligations	obligation	NOUN
easat-804	320	26	at	at	ADP
easat-804	320	27	the	the	DET
easat-804	320	28	unit	unit	NOUN
easat-804	320	29	and	and	CCONJ
easat-804	320	30	department	department	NOUN
easat-804	320	31	levels	level	NOUN
easat-804	320	32	.	.	PUNCT
easat-804	321	1	in	in	ADP
easat-804	321	2	conclusion	conclusion	NOUN
easat-804	321	3	,	,	PUNCT
easat-804	321	4	it	it	PRON
easat-804	321	5	is	be	AUX
easat-804	321	6	clear	clear	ADJ
easat-804	321	7	from	from	ADP
easat-804	321	8	the	the	DET
easat-804	321	9	statistics	statistic	NOUN
easat-804	321	10	that	that	SCONJ
easat-804	321	11	the	the	DET
easat-804	321	12	surveyed	survey	VERB
easat-804	321	13	individuals	individual	NOUN
easat-804	321	14	typically	typically	ADV
easat-804	321	15	support	support	VERB
easat-804	321	16	various	various	ADJ
easat-804	321	17	risk	risk	NOUN
easat-804	321	18	response	response	NOUN
easat-804	321	19	practices	practice	NOUN
easat-804	321	20	inside	inside	ADP
easat-804	321	21	the	the	DET
easat-804	321	22	organisation	organisation	NOUN
easat-804	321	23	.	.	PUNCT
easat-804	322	1	these	these	DET
easat-804	322	2	practices	practice	NOUN
easat-804	322	3	include	include	VERB
easat-804	322	4	regular	regular	ADJ
easat-804	322	5	risk	risk	NOUN
easat-804	322	6	assessments	assessment	NOUN
easat-804	322	7	,	,	PUNCT
easat-804	322	8	evaluating	evaluate	VERB
easat-804	322	9	the	the	DET
easat-804	322	10	fundamental	fundamental	ADJ
easat-804	322	11	causes	cause	NOUN
easat-804	322	12	of	of	ADP
easat-804	322	13	risks	risk	NOUN
easat-804	322	14	,	,	PUNCT
easat-804	322	15	quantifying	quantify	VERB
easat-804	322	16	significant	significant	ADJ
easat-804	322	17	risks	risk	NOUN
easat-804	322	18	,	,	PUNCT
easat-804	322	19	incorporating	incorporate	VERB
easat-804	322	20	main	main	ADJ
easat-804	322	21	risk	risk	NOUN
easat-804	322	22	types	type	NOUN
easat-804	322	23	into	into	ADP
easat-804	322	24	processes	process	NOUN
easat-804	322	25	,	,	PUNCT
easat-804	322	26	and	and	CCONJ
easat-804	322	27	involving	involve	VERB
easat-804	322	28	units	unit	NOUN
easat-804	322	29	and	and	CCONJ
easat-804	322	30	departments	department	NOUN
easat-804	322	31	in	in	ADP
easat-804	322	32	risk	risk	NOUN
easat-804	322	33	mitigation	mitigation	NOUN
easat-804	322	34	efforts	effort	NOUN
easat-804	322	35	.	.	PUNCT
easat-804	323	1	while	while	SCONJ
easat-804	323	2	there	there	PRON
easat-804	323	3	is	be	VERB
easat-804	323	4	agreement	agreement	NOUN
easat-804	323	5	on	on	ADP
easat-804	323	6	the	the	DET
easat-804	323	7	need	need	NOUN
easat-804	323	8	for	for	ADP
easat-804	323	9	these	these	DET
easat-804	323	10	practices	practice	NOUN
easat-804	323	11	,	,	PUNCT
easat-804	323	12	there	there	PRON
easat-804	323	13	is	be	VERB
easat-804	323	14	some	some	DET
easat-804	323	15	disagreement	disagreement	NOUN
easat-804	323	16	,	,	PUNCT
easat-804	323	17	particularly	particularly	ADV
easat-804	323	18	on	on	ADP
easat-804	323	19	the	the	DET
easat-804	323	20	specifics	specific	NOUN
easat-804	323	21	of	of	ADP
easat-804	323	22	risk	risk	NOUN
easat-804	323	23	mitigation	mitigation	NOUN
easat-804	323	24	obligations	obligation	NOUN
easat-804	323	25	at	at	ADP
easat-804	323	26	lower	low	ADJ
easat-804	323	27	organisational	organisational	ADJ
easat-804	323	28	levels	level	NOUN
easat-804	323	29	.	.	PUNCT
easat-804	324	1	these	these	DET
easat-804	324	2	results	result	NOUN
easat-804	324	3	indicate	indicate	VERB
easat-804	324	4	a	a	DET
easat-804	324	5	favorable	favorable	ADJ
easat-804	324	6	attitude	attitude	NOUN
easat-804	324	7	towards	towards	ADP
easat-804	324	8	robust	robust	ADJ
easat-804	324	9	risk	risk	NOUN
easat-804	324	10	response	response	NOUN
easat-804	324	11	mechanisms	mechanism	NOUN
easat-804	324	12	within	within	ADP
easat-804	324	13	the	the	DET
easat-804	324	14	organisation	organisation	NOUN
easat-804	324	15	's	's	PART
easat-804	324	16	risk	risk	NOUN
easat-804	324	17	management	management	NOUN
easat-804	324	18	system	system	NOUN
easat-804	324	19	.	.	PUNCT
easat-804	325	1	4.2.5	4.2.5	X
easat-804	325	2	.	.	PUNCT
easat-804	325	3	control	control	NOUN
easat-804	325	4	activities	activity	NOUN
easat-804	325	5	control	control	NOUN
easat-804	325	6	activities	activity	NOUN
easat-804	325	7	comprise	comprise	VERB
easat-804	325	8	the	the	DET
easat-804	325	9	seventh	seventh	ADJ
easat-804	325	10	item	item	NOUN
easat-804	325	11	,	,	PUNCT
easat-804	325	12	as	as	SCONJ
easat-804	325	13	highlighted	highlight	VERB
easat-804	325	14	in	in	ADP
easat-804	325	15	table	table	NOUN
easat-804	325	16	4	4	NUM
easat-804	325	17	.	.	PUNCT
easat-804	326	1	the	the	DET
easat-804	326	2	first	first	ADJ
easat-804	326	3	item	item	NOUN
easat-804	326	4	demonstrates	demonstrate	VERB
easat-804	326	5	how	how	SCONJ
easat-804	326	6	policies	policy	NOUN
easat-804	326	7	and	and	CCONJ
easat-804	326	8	procedures	procedure	NOUN
easat-804	326	9	were	be	AUX
easat-804	326	10	developed	develop	VERB
easat-804	326	11	and	and	CCONJ
easat-804	326	12	executed	execute	VERB
easat-804	326	13	to	to	PART
easat-804	326	14	ensure	ensure	VERB
easat-804	326	15	an	an	DET
easat-804	326	16	efficient	efficient	ADJ
easat-804	326	17	risk	risk	NOUN
easat-804	326	18	response	response	NOUN
easat-804	326	19	.	.	PUNCT
easat-804	327	1	this	this	DET
easat-804	327	2	statement	statement	NOUN
easat-804	327	3	indicates	indicate	VERB
easat-804	327	4	that	that	SCONJ
easat-804	327	5	respondents	respondent	NOUN
easat-804	327	6	have	have	VERB
easat-804	327	7	a	a	DET
easat-804	327	8	relatively	relatively	ADV
easat-804	327	9	high	high	ADJ
easat-804	327	10	degree	degree	NOUN
easat-804	327	11	of	of	ADP
easat-804	327	12	agreement	agreement	NOUN
easat-804	327	13	on	on	ADP
easat-804	327	14	developing	develop	VERB
easat-804	327	15	and	and	CCONJ
easat-804	327	16	implementing	implement	VERB
easat-804	327	17	rules	rule	NOUN
easat-804	327	18	and	and	CCONJ
easat-804	327	19	procedures	procedure	NOUN
easat-804	327	20	to	to	PART
easat-804	327	21	guarantee	guarantee	VERB
easat-804	327	22	an	an	DET
easat-804	327	23	efficient	efficient	ADJ
easat-804	327	24	risk	risk	NOUN
easat-804	327	25	response	response	NOUN
easat-804	327	26	.	.	PUNCT
easat-804	328	1	with	with	ADP
easat-804	328	2	a	a	DET
easat-804	328	3	standard	standard	ADJ
easat-804	328	4	deviation	deviation	NOUN
easat-804	328	5	of	of	ADP
easat-804	328	6	0.595	0.595	NUM
easat-804	328	7	,	,	PUNCT
easat-804	328	8	the	the	DET
easat-804	328	9	mean	mean	ADJ
easat-804	328	10	score	score	NOUN
easat-804	328	11	of	of	ADP
easat-804	328	12	4.59	4.59	NUM
easat-804	328	13	suggests	suggest	VERB
easat-804	328	14	substantial	substantial	ADJ
easat-804	328	15	support	support	NOUN
easat-804	328	16	for	for	ADP
easat-804	328	17	this	this	DET
easat-804	328	18	practice	practice	NOUN
easat-804	328	19	.	.	PUNCT
easat-804	329	1	the	the	DET
easat-804	329	2	feedback	feedback	NOUN
easat-804	329	3	ranges	range	VERB
easat-804	329	4	from	from	ADP
easat-804	329	5	1	1	NUM
easat-804	329	6	to	to	ADP
easat-804	329	7	5	5	NUM
easat-804	329	8	but	but	CCONJ
easat-804	329	9	is	be	AUX
easat-804	329	10	tightly	tightly	ADV
easat-804	329	11	clustered	cluster	VERB
easat-804	329	12	around	around	ADP
easat-804	329	13	the	the	DET
easat-804	329	14	mean	mean	NOUN
easat-804	329	15	,	,	PUNCT
easat-804	329	16	demonstrating	demonstrate	VERB
easat-804	329	17	agreement	agreement	NOUN
easat-804	329	18	on	on	ADP
easat-804	329	19	the	the	DET
easat-804	329	20	importance	importance	NOUN
easat-804	329	21	of	of	ADP
easat-804	329	22	well136	well136	PROPN
easat-804	329	23	edelweiss	edelweiss	PROPN
easat-804	329	24	applied	apply	VERB
easat-804	329	25	science	science	NOUN
easat-804	329	26	and	and	CCONJ
easat-804	329	27	technology	technology	NOUN
easat-804	329	28	issn	issn	PROPN
easat-804	329	29	:	:	PUNCT
easat-804	329	30	2576	2576	NUM
easat-804	329	31	-	-	SYM
easat-804	329	32	8484	8484	NUM
easat-804	329	33	vol	vol	NOUN
easat-804	329	34	.	.	PROPN
easat-804	330	1	8	8	NUM
easat-804	330	2	,	,	PUNCT
easat-804	330	3	no	no	INTJ
easat-804	330	4	.	.	NOUN
easat-804	331	1	3	3	NUM
easat-804	331	2	:	:	SYM
easat-804	331	3	125	125	NUM
easat-804	331	4	-	-	SYM
easat-804	331	5	144	144	NUM
easat-804	331	6	,	,	PUNCT
easat-804	331	7	2024	2024	NUM
easat-804	331	8	doi	doi	NOUN
easat-804	331	9	:	:	PUNCT
easat-804	331	10	10.55214/25768484.v8i3.804	10.55214/25768484.v8i3.804	PROPN
easat-804	331	11	©	©	ADP
easat-804	331	12	2024	2024	NUM
easat-804	331	13	by	by	ADP
easat-804	331	14	the	the	DET
easat-804	331	15	authors	author	NOUN
easat-804	331	16	;	;	PUNCT
easat-804	331	17	licensee	licensee	PROPN
easat-804	331	18	learning	learning	NOUN
easat-804	331	19	gate	gate	NOUN
easat-804	331	20	defined	define	VERB
easat-804	331	21	control	control	NOUN
easat-804	331	22	measures	measure	NOUN
easat-804	331	23	.	.	PUNCT
easat-804	332	1	the	the	DET
easat-804	332	2	second	second	ADJ
easat-804	332	3	item	item	NOUN
easat-804	332	4	reflects	reflect	VERB
easat-804	332	5	the	the	DET
easat-804	332	6	need	need	NOUN
easat-804	332	7	for	for	ADP
easat-804	332	8	payment	payment	NOUN
easat-804	332	9	and	and	CCONJ
easat-804	332	10	procurement	procurement	NOUN
easat-804	332	11	control	control	NOUN
easat-804	332	12	.	.	PUNCT
easat-804	333	1	this	this	DET
easat-804	333	2	statement	statement	NOUN
easat-804	333	3	likewise	likewise	ADV
easat-804	333	4	earns	earn	VERB
easat-804	333	5	a	a	DET
easat-804	333	6	high	high	ADJ
easat-804	333	7	mean	mean	NOUN
easat-804	333	8	score	score	NOUN
easat-804	333	9	of	of	ADP
easat-804	333	10	4.67	4.67	NUM
easat-804	333	11	,	,	PUNCT
easat-804	333	12	indicating	indicate	VERB
easat-804	333	13	widespread	widespread	ADJ
easat-804	333	14	agreement	agreement	NOUN
easat-804	333	15	among	among	ADP
easat-804	333	16	respondents	respondent	NOUN
easat-804	333	17	that	that	SCONJ
easat-804	333	18	payment	payment	NOUN
easat-804	333	19	and	and	CCONJ
easat-804	333	20	procurement	procurement	NOUN
easat-804	333	21	control	control	NOUN
easat-804	333	22	procedures	procedure	NOUN
easat-804	333	23	should	should	AUX
easat-804	333	24	be	be	AUX
easat-804	333	25	implemented	implement	VERB
easat-804	333	26	.	.	PUNCT
easat-804	334	1	the	the	DET
easat-804	334	2	standard	standard	ADJ
easat-804	334	3	deviation	deviation	NOUN
easat-804	334	4	of	of	ADP
easat-804	334	5	0.57	0.57	NUM
easat-804	334	6	suggests	suggest	VERB
easat-804	334	7	that	that	SCONJ
easat-804	334	8	replies	reply	NOUN
easat-804	334	9	have	have	VERB
easat-804	334	10	relatively	relatively	ADV
easat-804	334	11	low	low	ADJ
easat-804	334	12	variability	variability	NOUN
easat-804	334	13	,	,	PUNCT
easat-804	334	14	indicating	indicate	VERB
easat-804	334	15	agreement	agreement	NOUN
easat-804	334	16	on	on	ADP
easat-804	334	17	the	the	DET
easat-804	334	18	relevance	relevance	NOUN
easat-804	334	19	of	of	ADP
easat-804	334	20	controls	control	NOUN
easat-804	334	21	in	in	ADP
easat-804	334	22	these	these	DET
easat-804	334	23	areas	area	NOUN
easat-804	334	24	.	.	PUNCT
easat-804	335	1	the	the	DET
easat-804	335	2	third	third	ADJ
easat-804	335	3	point	point	NOUN
easat-804	335	4	is	be	AUX
easat-804	335	5	to	to	PART
easat-804	335	6	exercise	exercise	VERB
easat-804	335	7	control	control	NOUN
easat-804	335	8	over	over	ADP
easat-804	335	9	emergency	emergency	NOUN
easat-804	335	10	planning	planning	NOUN
easat-804	335	11	.	.	PUNCT
easat-804	336	1	similarly	similarly	ADV
easat-804	336	2	,	,	PUNCT
easat-804	336	3	this	this	DET
easat-804	336	4	statement	statement	NOUN
easat-804	336	5	has	have	VERB
easat-804	336	6	a	a	DET
easat-804	336	7	high	high	ADJ
easat-804	336	8	mean	mean	NOUN
easat-804	336	9	score	score	NOUN
easat-804	336	10	of	of	ADP
easat-804	336	11	4.65	4.65	NUM
easat-804	336	12	,	,	PUNCT
easat-804	336	13	indicating	indicate	VERB
easat-804	336	14	that	that	SCONJ
easat-804	336	15	respondents	respondent	NOUN
easat-804	336	16	strongly	strongly	ADV
easat-804	336	17	agree	agree	VERB
easat-804	336	18	that	that	SCONJ
easat-804	336	19	control	control	NOUN
easat-804	336	20	systems	system	NOUN
easat-804	336	21	for	for	ADP
easat-804	336	22	emergency	emergency	NOUN
easat-804	336	23	preparation	preparation	NOUN
easat-804	336	24	should	should	AUX
easat-804	336	25	be	be	AUX
easat-804	336	26	in	in	ADP
easat-804	336	27	place	place	NOUN
easat-804	336	28	.	.	PUNCT
easat-804	337	1	the	the	DET
easat-804	337	2	standard	standard	ADJ
easat-804	337	3	deviation	deviation	NOUN
easat-804	337	4	of	of	ADP
easat-804	337	5	0.547	0.547	NUM
easat-804	337	6	indicates	indicate	VERB
easat-804	337	7	reasonably	reasonably	ADV
easat-804	337	8	low	low	ADJ
easat-804	337	9	response	response	NOUN
easat-804	337	10	variability	variability	NOUN
easat-804	337	11	,	,	PUNCT
easat-804	337	12	indicating	indicate	VERB
easat-804	337	13	agreement	agreement	NOUN
easat-804	337	14	on	on	ADP
easat-804	337	15	the	the	DET
easat-804	337	16	need	need	NOUN
easat-804	337	17	for	for	ADP
easat-804	337	18	controls	control	NOUN
easat-804	337	19	in	in	ADP
easat-804	337	20	emergency	emergency	NOUN
easat-804	337	21	preparation	preparation	NOUN
easat-804	337	22	.	.	PUNCT
easat-804	338	1	the	the	DET
easat-804	338	2	fourth	fourth	ADJ
easat-804	338	3	item	item	NOUN
easat-804	338	4	is	be	AUX
easat-804	338	5	control	control	NOUN
easat-804	338	6	over	over	ADP
easat-804	338	7	routine	routine	ADJ
easat-804	338	8	checks	check	NOUN
easat-804	338	9	on	on	ADP
easat-804	338	10	control	control	NOUN
easat-804	338	11	effectiveness	effectiveness	NOUN
easat-804	338	12	.	.	PUNCT
easat-804	339	1	this	this	DET
easat-804	339	2	statement	statement	NOUN
easat-804	339	3	receives	receive	VERB
easat-804	339	4	a	a	DET
easat-804	339	5	mean	mean	ADJ
easat-804	339	6	score	score	NOUN
easat-804	339	7	of	of	ADP
easat-804	339	8	4.64	4.64	NUM
easat-804	339	9	,	,	PUNCT
easat-804	339	10	suggesting	suggest	VERB
easat-804	339	11	that	that	SCONJ
easat-804	339	12	respondents	respondent	NOUN
easat-804	339	13	agree	agree	VERB
easat-804	339	14	that	that	SCONJ
easat-804	339	15	controls	control	NOUN
easat-804	339	16	should	should	AUX
easat-804	339	17	include	include	VERB
easat-804	339	18	periodic	periodic	ADJ
easat-804	339	19	effectiveness	effectiveness	NOUN
easat-804	339	20	reviews	review	NOUN
easat-804	339	21	.	.	PUNCT
easat-804	340	1	the	the	DET
easat-804	340	2	standard	standard	ADJ
easat-804	340	3	deviation	deviation	NOUN
easat-804	340	4	of	of	ADP
easat-804	340	5	0.562	0.562	NUM
easat-804	340	6	indicates	indicate	VERB
easat-804	340	7	reasonably	reasonably	ADV
easat-804	340	8	low	low	ADJ
easat-804	340	9	response	response	NOUN
easat-804	340	10	variability	variability	NOUN
easat-804	340	11	,	,	PUNCT
easat-804	340	12	indicating	indicate	VERB
easat-804	340	13	agreement	agreement	NOUN
easat-804	340	14	on	on	ADP
easat-804	340	15	monitoring	monitor	VERB
easat-804	340	16	control	control	NOUN
easat-804	340	17	efficacy	efficacy	NOUN
easat-804	340	18	.	.	PUNCT
easat-804	341	1	the	the	DET
easat-804	341	2	fifth	fifth	ADJ
easat-804	341	3	item	item	NOUN
easat-804	341	4	,	,	PUNCT
easat-804	341	5	task	task	NOUN
easat-804	341	6	segregation	segregation	PROPN
easat-804	341	7	control	control	PROPN
easat-804	341	8	,	,	PUNCT
easat-804	341	9	should	should	AUX
easat-804	341	10	be	be	AUX
easat-804	341	11	completed	complete	VERB
easat-804	341	12	.	.	PUNCT
easat-804	342	1	this	this	DET
easat-804	342	2	statement	statement	NOUN
easat-804	342	3	likewise	likewise	ADV
easat-804	342	4	earns	earn	VERB
easat-804	342	5	a	a	DET
easat-804	342	6	high	high	ADJ
easat-804	342	7	mean	mean	NOUN
easat-804	342	8	score	score	NOUN
easat-804	342	9	of	of	ADP
easat-804	342	10	4.66	4.66	NUM
easat-804	342	11	,	,	PUNCT
easat-804	342	12	indicating	indicate	VERB
easat-804	342	13	that	that	SCONJ
easat-804	342	14	respondents	respondent	NOUN
easat-804	342	15	agree	agree	VERB
easat-804	342	16	that	that	SCONJ
easat-804	342	17	task	task	NOUN
easat-804	342	18	segregation	segregation	NOUN
easat-804	342	19	should	should	AUX
easat-804	342	20	be	be	AUX
easat-804	342	21	included	include	VERB
easat-804	342	22	in	in	ADP
easat-804	342	23	control	control	NOUN
easat-804	342	24	measures	measure	NOUN
easat-804	342	25	.	.	PUNCT
easat-804	343	1	the	the	DET
easat-804	343	2	standard	standard	ADJ
easat-804	343	3	deviation	deviation	NOUN
easat-804	343	4	of	of	ADP
easat-804	343	5	0.571	0.571	NUM
easat-804	343	6	indicates	indicate	VERB
easat-804	343	7	relatively	relatively	ADV
easat-804	343	8	low	low	ADJ
easat-804	343	9	variability	variability	NOUN
easat-804	343	10	in	in	ADP
easat-804	343	11	replies	reply	NOUN
easat-804	343	12	,	,	PUNCT
easat-804	343	13	indicating	indicate	VERB
easat-804	343	14	agreement	agreement	NOUN
easat-804	343	15	on	on	ADP
easat-804	343	16	the	the	DET
easat-804	343	17	need	need	NOUN
easat-804	343	18	for	for	ADP
easat-804	343	19	task	task	NOUN
easat-804	343	20	separation	separation	NOUN
easat-804	343	21	for	for	ADP
easat-804	343	22	control	control	NOUN
easat-804	343	23	reasons	reason	NOUN
easat-804	343	24	.	.	PUNCT
easat-804	344	1	the	the	DET
easat-804	344	2	sixth	sixth	ADJ
easat-804	344	3	step	step	NOUN
easat-804	344	4	is	be	AUX
easat-804	344	5	to	to	PART
easat-804	344	6	exercise	exercise	VERB
easat-804	344	7	authority	authority	NOUN
easat-804	344	8	over	over	ADP
easat-804	344	9	approval	approval	NOUN
easat-804	344	10	.	.	PUNCT
easat-804	345	1	this	this	DET
easat-804	345	2	statement	statement	NOUN
easat-804	345	3	has	have	VERB
easat-804	345	4	a	a	DET
easat-804	345	5	mean	mean	ADJ
easat-804	345	6	score	score	NOUN
easat-804	345	7	of	of	ADP
easat-804	345	8	4	4	NUM
easat-804	345	9	.69	.69	NUM
easat-804	345	10	,	,	PUNCT
easat-804	345	11	indicating	indicate	VERB
easat-804	345	12	that	that	SCONJ
easat-804	345	13	respondents	respondent	NOUN
easat-804	345	14	believe	believe	VERB
easat-804	345	15	control	control	NOUN
easat-804	345	16	measures	measure	NOUN
easat-804	345	17	should	should	AUX
easat-804	345	18	include	include	VERB
easat-804	345	19	controls	control	NOUN
easat-804	345	20	on	on	ADP
easat-804	345	21	the	the	DET
easat-804	345	22	power	power	NOUN
easat-804	345	23	to	to	PART
easat-804	345	24	approve	approve	VERB
easat-804	345	25	.	.	PUNCT
easat-804	346	1	the	the	DET
easat-804	346	2	low	low	ADJ
easat-804	346	3	standard	standard	ADJ
easat-804	346	4	deviation	deviation	NOUN
easat-804	346	5	of	of	ADP
easat-804	346	6	0.538	0.538	NUM
easat-804	346	7	suggests	suggest	VERB
easat-804	346	8	that	that	SCONJ
easat-804	346	9	replies	reply	NOUN
easat-804	346	10	are	be	AUX
easat-804	346	11	relatively	relatively	ADV
easat-804	346	12	consistent	consistent	ADJ
easat-804	346	13	,	,	PUNCT
easat-804	346	14	demonstrating	demonstrate	VERB
easat-804	346	15	agreement	agreement	NOUN
easat-804	346	16	on	on	ADP
easat-804	346	17	the	the	DET
easat-804	346	18	significance	significance	NOUN
easat-804	346	19	of	of	ADP
easat-804	346	20	managing	manage	VERB
easat-804	346	21	approval	approval	NOUN
easat-804	346	22	authority	authority	NOUN
easat-804	346	23	.	.	PUNCT
easat-804	347	1	the	the	DET
easat-804	347	2	seventh	seventh	ADJ
easat-804	347	3	item	item	NOUN
easat-804	347	4	is	be	AUX
easat-804	347	5	to	to	PART
easat-804	347	6	do	do	VERB
easat-804	347	7	document	document	NOUN
easat-804	347	8	and	and	CCONJ
easat-804	347	9	record	record	NOUN
easat-804	347	10	control	control	NOUN
easat-804	347	11	.	.	PUNCT
easat-804	348	1	similarly	similarly	ADV
easat-804	348	2	,	,	PUNCT
easat-804	348	3	this	this	DET
easat-804	348	4	statement	statement	NOUN
easat-804	348	5	has	have	VERB
easat-804	348	6	a	a	DET
easat-804	348	7	high	high	ADJ
easat-804	348	8	mean	mean	NOUN
easat-804	348	9	score	score	NOUN
easat-804	348	10	of	of	ADP
easat-804	348	11	4.67	4.67	NUM
easat-804	348	12	,	,	PUNCT
easat-804	348	13	indicating	indicate	VERB
easat-804	348	14	that	that	SCONJ
easat-804	348	15	respondents	respondent	NOUN
easat-804	348	16	strongly	strongly	ADV
easat-804	348	17	agree	agree	VERB
easat-804	348	18	that	that	SCONJ
easat-804	348	19	control	control	NOUN
easat-804	348	20	methods	method	NOUN
easat-804	348	21	should	should	AUX
easat-804	348	22	include	include	VERB
easat-804	348	23	controls	control	NOUN
easat-804	348	24	on	on	ADP
easat-804	348	25	papers	paper	NOUN
easat-804	348	26	and	and	CCONJ
easat-804	348	27	records	record	NOUN
easat-804	348	28	.	.	PUNCT
easat-804	349	1	the	the	DET
easat-804	349	2	standard	standard	ADJ
easat-804	349	3	deviation	deviation	NOUN
easat-804	349	4	of	of	ADP
easat-804	349	5	0.553	0.553	NUM
easat-804	349	6	indicates	indicate	VERB
easat-804	349	7	that	that	SCONJ
easat-804	349	8	responses	response	NOUN
easat-804	349	9	have	have	VERB
easat-804	349	10	relatively	relatively	ADV
easat-804	349	11	low	low	ADJ
easat-804	349	12	variability	variability	NOUN
easat-804	349	13	,	,	PUNCT
easat-804	349	14	indicating	indicate	VERB
easat-804	349	15	agreement	agreement	NOUN
easat-804	349	16	on	on	ADP
easat-804	349	17	the	the	DET
easat-804	349	18	significance	significance	NOUN
easat-804	349	19	of	of	ADP
easat-804	349	20	regulating	regulate	VERB
easat-804	349	21	paperwork	paperwork	NOUN
easat-804	349	22	and	and	CCONJ
easat-804	349	23	recordkeeping	recordkeeping	NOUN
easat-804	349	24	.	.	PUNCT
easat-804	350	1	the	the	DET
easat-804	350	2	eighth	eighth	ADJ
easat-804	350	3	step	step	NOUN
easat-804	350	4	is	be	AUX
easat-804	350	5	to	to	PART
easat-804	350	6	exercise	exercise	VERB
easat-804	350	7	control	control	NOUN
easat-804	350	8	over	over	ADP
easat-804	350	9	the	the	DET
easat-804	350	10	erm	erm	PROPN
easat-804	350	11	implementation	implementation	NOUN
easat-804	350	12	process	process	NOUN
easat-804	350	13	.	.	PUNCT
easat-804	351	1	this	this	DET
easat-804	351	2	statement	statement	NOUN
easat-804	351	3	has	have	VERB
easat-804	351	4	a	a	DET
easat-804	351	5	mean	mean	ADJ
easat-804	351	6	score	score	NOUN
easat-804	351	7	of	of	ADP
easat-804	351	8	4.64	4.64	NUM
easat-804	351	9	,	,	PUNCT
easat-804	351	10	suggesting	suggest	VERB
easat-804	351	11	that	that	SCONJ
easat-804	351	12	respondents	respondent	NOUN
easat-804	351	13	believe	believe	VERB
easat-804	351	14	control	control	NOUN
easat-804	351	15	measures	measure	NOUN
easat-804	351	16	should	should	AUX
easat-804	351	17	be	be	AUX
easat-804	351	18	used	use	VERB
easat-804	351	19	during	during	ADP
easat-804	351	20	the	the	DET
easat-804	351	21	enterprise	enterprise	NOUN
easat-804	351	22	risk	risk	NOUN
easat-804	351	23	management	management	NOUN
easat-804	351	24	(	(	PUNCT
easat-804	351	25	erm	erm	PROPN
easat-804	351	26	)	)	PUNCT
easat-804	351	27	implementation	implementation	NOUN
easat-804	351	28	phase	phase	NOUN
easat-804	351	29	.	.	PUNCT
easat-804	352	1	the	the	DET
easat-804	352	2	standard	standard	ADJ
easat-804	352	3	deviation	deviation	NOUN
easat-804	352	4	of	of	ADP
easat-804	352	5	0.583	0.583	NUM
easat-804	352	6	indicates	indicate	VERB
easat-804	352	7	some	some	DET
easat-804	352	8	variation	variation	NOUN
easat-804	352	9	in	in	ADP
easat-804	352	10	responses	response	NOUN
easat-804	352	11	,	,	PUNCT
easat-804	352	12	but	but	CCONJ
easat-804	352	13	it	it	PRON
easat-804	352	14	still	still	ADV
easat-804	352	15	agrees	agree	VERB
easat-804	352	16	on	on	ADP
easat-804	352	17	regulating	regulate	VERB
easat-804	352	18	the	the	DET
easat-804	352	19	erm	erm	PROPN
easat-804	352	20	implementation	implementation	NOUN
easat-804	352	21	process	process	NOUN
easat-804	352	22	.	.	PUNCT
easat-804	353	1	in	in	ADP
easat-804	353	2	conclusion	conclusion	NOUN
easat-804	353	3	,	,	PUNCT
easat-804	353	4	it	it	PRON
easat-804	353	5	is	be	AUX
easat-804	353	6	clear	clear	ADJ
easat-804	353	7	from	from	ADP
easat-804	353	8	the	the	DET
easat-804	353	9	statistics	statistic	NOUN
easat-804	353	10	that	that	SCONJ
easat-804	353	11	the	the	DET
easat-804	353	12	questioned	question	VERB
easat-804	353	13	individuals	individual	NOUN
easat-804	353	14	strongly	strongly	ADV
easat-804	353	15	support	support	VERB
easat-804	353	16	various	various	ADJ
easat-804	353	17	control	control	NOUN
easat-804	353	18	actions	action	NOUN
easat-804	353	19	within	within	ADP
easat-804	353	20	the	the	DET
easat-804	353	21	organisation	organisation	NOUN
easat-804	353	22	's	's	PART
easat-804	353	23	risk	risk	NOUN
easat-804	353	24	management	management	NOUN
easat-804	353	25	framework	framework	NOUN
easat-804	353	26	.	.	PUNCT
easat-804	354	1	these	these	DET
easat-804	354	2	practices	practice	NOUN
easat-804	354	3	include	include	VERB
easat-804	354	4	establishing	establish	VERB
easat-804	354	5	and	and	CCONJ
easat-804	354	6	executing	execute	VERB
easat-804	354	7	policies	policy	NOUN
easat-804	354	8	and	and	CCONJ
easat-804	354	9	procedures	procedure	NOUN
easat-804	354	10	and	and	CCONJ
easat-804	354	11	imposing	impose	VERB
easat-804	354	12	controls	control	NOUN
easat-804	354	13	in	in	ADP
easat-804	354	14	areas	area	NOUN
easat-804	354	15	such	such	ADJ
easat-804	354	16	as	as	ADP
easat-804	354	17	payment	payment	NOUN
easat-804	354	18	and	and	CCONJ
easat-804	354	19	procurement	procurement	NOUN
easat-804	354	20	,	,	PUNCT
easat-804	354	21	emergency	emergency	NOUN
easat-804	354	22	preparation	preparation	NOUN
easat-804	354	23	,	,	PUNCT
easat-804	354	24	regular	regular	ADJ
easat-804	354	25	checks	check	NOUN
easat-804	354	26	,	,	PUNCT
easat-804	354	27	task	task	NOUN
easat-804	354	28	segregation	segregation	NOUN
easat-804	354	29	,	,	PUNCT
easat-804	354	30	approval	approval	NOUN
easat-804	354	31	authority	authority	NOUN
easat-804	354	32	,	,	PUNCT
easat-804	354	33	documentation	documentation	NOUN
easat-804	354	34	,	,	PUNCT
easat-804	354	35	records	record	NOUN
easat-804	354	36	,	,	PUNCT
easat-804	354	37	and	and	CCONJ
easat-804	354	38	erm	erm	PROPN
easat-804	354	39	implementation	implementation	NOUN
easat-804	354	40	.	.	PUNCT
easat-804	355	1	while	while	SCONJ
easat-804	355	2	opinions	opinion	NOUN
easat-804	355	3	may	may	AUX
easat-804	355	4	differ	differ	VERB
easat-804	355	5	,	,	PUNCT
easat-804	355	6	particularly	particularly	ADV
easat-804	355	7	on	on	ADP
easat-804	355	8	the	the	DET
easat-804	355	9	specifics	specific	NOUN
easat-804	355	10	of	of	ADP
easat-804	355	11	control	control	NOUN
easat-804	355	12	methods	method	NOUN
easat-804	355	13	,	,	PUNCT
easat-804	355	14	the	the	DET
easat-804	355	15	overall	overall	ADJ
easat-804	355	16	results	result	NOUN
easat-804	355	17	indicate	indicate	VERB
easat-804	355	18	a	a	DET
easat-804	355	19	favourable	favourable	ADJ
easat-804	355	20	orientation	orientation	NOUN
easat-804	355	21	towards	towards	ADP
easat-804	355	22	comprehensive	comprehensive	ADJ
easat-804	355	23	control	control	NOUN
easat-804	355	24	measures	measure	NOUN
easat-804	355	25	as	as	ADP
easat-804	355	26	part	part	NOUN
easat-804	355	27	of	of	ADP
easat-804	355	28	the	the	DET
easat-804	355	29	organisation	organisation	NOUN
easat-804	355	30	's	's	PART
easat-804	355	31	risk	risk	NOUN
easat-804	355	32	management	management	NOUN
easat-804	355	33	practices	practice	NOUN
easat-804	355	34	.	.	PUNCT
easat-804	356	1	4.2.6	4.2.6	X
easat-804	356	2	.	.	PUNCT
easat-804	357	1	monitoring	monitor	VERB
easat-804	357	2	the	the	DET
easat-804	357	3	fifth	fifth	ADJ
easat-804	357	4	component	component	NOUN
easat-804	357	5	is	be	AUX
easat-804	357	6	monitoring	monitor	VERB
easat-804	357	7	,	,	PUNCT
easat-804	357	8	as	as	SCONJ
easat-804	357	9	highlighted	highlight	VERB
easat-804	357	10	in	in	ADP
easat-804	357	11	table	table	NOUN
easat-804	357	12	4	4	NUM
easat-804	357	13	.	.	PUNCT
easat-804	358	1	organisations	organisation	NOUN
easat-804	358	2	should	should	AUX
easat-804	358	3	develop	develop	VERB
easat-804	358	4	written	write	VERB
easat-804	358	5	risk	risk	NOUN
easat-804	358	6	policies	policy	NOUN
easat-804	358	7	and	and	CCONJ
easat-804	358	8	procedure	procedure	NOUN
easat-804	358	9	guides	guide	NOUN
easat-804	358	10	consistent	consistent	ADJ
easat-804	358	11	across	across	ADP
easat-804	358	12	main	main	ADJ
easat-804	358	13	risks	risk	NOUN
easat-804	358	14	.	.	PUNCT
easat-804	359	1	this	this	DET
easat-804	359	2	statement	statement	NOUN
easat-804	359	3	indicates	indicate	VERB
easat-804	359	4	that	that	SCONJ
easat-804	359	5	respondents	respondent	NOUN
easat-804	359	6	agree	agree	VERB
easat-804	359	7	on	on	ADP
easat-804	359	8	developing	develop	VERB
easat-804	359	9	written	write	VERB
easat-804	359	10	risk	risk	NOUN
easat-804	359	11	policy	policy	NOUN
easat-804	359	12	and	and	CCONJ
easat-804	359	13	procedure	procedure	NOUN
easat-804	359	14	guides	guide	NOUN
easat-804	359	15	that	that	PRON
easat-804	359	16	are	be	AUX
easat-804	359	17	uniform	uniform	ADJ
easat-804	359	18	across	across	ADP
easat-804	359	19	significant	significant	ADJ
easat-804	359	20	risks	risk	NOUN
easat-804	359	21	.	.	PUNCT
easat-804	360	1	the	the	DET
easat-804	360	2	mean	mean	ADJ
easat-804	360	3	score	score	NOUN
easat-804	360	4	of	of	ADP
easat-804	360	5	4.65	4.65	NUM
easat-804	360	6	suggests	suggest	VERB
easat-804	360	7	substantial	substantial	ADJ
easat-804	360	8	support	support	NOUN
easat-804	360	9	for	for	ADP
easat-804	360	10	this	this	DET
easat-804	360	11	practice	practice	NOUN
easat-804	360	12	,	,	PUNCT
easat-804	360	13	with	with	ADP
easat-804	360	14	a	a	DET
easat-804	360	15	reasonably	reasonably	ADV
easat-804	360	16	low	low	ADJ
easat-804	360	17	standard	standard	ADJ
easat-804	360	18	deviation	deviation	NOUN
easat-804	360	19	of	of	ADP
easat-804	360	20	0.574	0.574	NUM
easat-804	360	21	.	.	PUNCT
easat-804	361	1	the	the	DET
easat-804	361	2	replies	reply	NOUN
easat-804	361	3	range	range	VERB
easat-804	361	4	from	from	ADP
easat-804	361	5	1	1	NUM
easat-804	361	6	to	to	ADP
easat-804	361	7	5	5	NUM
easat-804	361	8	,	,	PUNCT
easat-804	361	9	but	but	CCONJ
easat-804	361	10	they	they	PRON
easat-804	361	11	are	be	AUX
easat-804	361	12	closely	closely	ADV
easat-804	361	13	clustered	cluster	VERB
easat-804	361	14	around	around	ADP
easat-804	361	15	the	the	DET
easat-804	361	16	mean	mean	NOUN
easat-804	361	17	,	,	PUNCT
easat-804	361	18	demonstrating	demonstrate	VERB
easat-804	361	19	agreement	agreement	NOUN
easat-804	361	20	on	on	ADP
easat-804	361	21	the	the	DET
easat-804	361	22	necessity	necessity	NOUN
easat-804	361	23	for	for	ADP
easat-804	361	24	standardised	standardised	ADJ
easat-804	361	25	risk	risk	NOUN
easat-804	361	26	management	management	NOUN
easat-804	361	27	paperwork	paperwork	NOUN
easat-804	361	28	.	.	PUNCT
easat-804	362	1	then	then	ADV
easat-804	362	2	,	,	PUNCT
easat-804	362	3	each	each	DET
easat-804	362	4	unit	unit	NOUN
easat-804	362	5	and	and	CCONJ
easat-804	362	6	department	department	NOUN
easat-804	362	7	should	should	AUX
easat-804	362	8	monitor	monitor	VERB
easat-804	362	9	and	and	CCONJ
easat-804	362	10	report	report	VERB
easat-804	362	11	on	on	ADP
easat-804	362	12	the	the	DET
easat-804	362	13	present	present	ADJ
easat-804	362	14	state	state	NOUN
easat-804	362	15	of	of	ADP
easat-804	362	16	critical	critical	ADJ
easat-804	362	17	risk	risk	NOUN
easat-804	362	18	management	management	NOUN
easat-804	362	19	.	.	PUNCT
easat-804	363	1	similarly	similarly	ADV
easat-804	363	2	,	,	PUNCT
easat-804	363	3	this	this	DET
easat-804	363	4	statement	statement	NOUN
easat-804	363	5	earns	earn	VERB
easat-804	363	6	a	a	DET
easat-804	363	7	high	high	ADJ
easat-804	363	8	mean	mean	NOUN
easat-804	363	9	score	score	NOUN
easat-804	363	10	of	of	ADP
easat-804	363	11	4.62	4.62	NUM
easat-804	363	12	,	,	PUNCT
easat-804	363	13	showing	show	VERB
easat-804	363	14	considerable	considerable	ADJ
easat-804	363	15	agreement	agreement	NOUN
easat-804	363	16	among	among	ADP
easat-804	363	17	respondents	respondent	NOUN
easat-804	363	18	that	that	PRON
easat-804	363	19	each	each	DET
easat-804	363	20	unit	unit	NOUN
easat-804	363	21	and	and	CCONJ
easat-804	363	22	department	department	NOUN
easat-804	363	23	should	should	AUX
easat-804	363	24	monitor	monitor	VERB
easat-804	363	25	and	and	CCONJ
easat-804	363	26	report	report	VERB
easat-804	363	27	on	on	ADP
easat-804	363	28	the	the	DET
easat-804	363	29	present	present	ADJ
easat-804	363	30	status	status	NOUN
easat-804	363	31	of	of	ADP
easat-804	363	32	managing	manage	VERB
easat-804	363	33	critical	critical	ADJ
easat-804	363	34	risks	risk	NOUN
easat-804	363	35	.	.	PUNCT
easat-804	364	1	the	the	DET
easat-804	364	2	standard	standard	ADJ
easat-804	364	3	deviation	deviation	NOUN
easat-804	364	4	of	of	ADP
easat-804	364	5	0.609	0.609	NUM
easat-804	364	6	indicates	indicate	VERB
easat-804	364	7	some	some	DET
easat-804	364	8	heterogeneity	heterogeneity	NOUN
easat-804	364	9	in	in	ADP
easat-804	364	10	responses	response	NOUN
easat-804	364	11	,	,	PUNCT
easat-804	364	12	but	but	CCONJ
easat-804	364	13	it	it	PRON
easat-804	364	14	still	still	ADV
easat-804	364	15	reveals	reveal	VERB
easat-804	364	16	a	a	DET
easat-804	364	17	consensus	consensus	NOUN
easat-804	364	18	on	on	ADP
easat-804	364	19	the	the	DET
easat-804	364	20	significance	significance	NOUN
easat-804	364	21	of	of	ADP
easat-804	364	22	unit	unit	NOUN
easat-804	364	23	-	-	PUNCT
easat-804	364	24	level	level	NOUN
easat-804	364	25	risk	risk	NOUN
easat-804	364	26	monitoring	monitoring	NOUN
easat-804	364	27	and	and	CCONJ
easat-804	364	28	reporting	reporting	NOUN
easat-804	364	29	.	.	PUNCT
easat-804	365	1	in	in	ADP
easat-804	365	2	conclusion	conclusion	NOUN
easat-804	365	3	,	,	PUNCT
easat-804	365	4	the	the	DET
easat-804	365	5	surveyed	survey	VERB
easat-804	365	6	individuals	individual	NOUN
easat-804	365	7	strongly	strongly	ADV
easat-804	365	8	support	support	VERB
easat-804	365	9	monitoring	monitoring	NOUN
easat-804	365	10	practices	practice	NOUN
easat-804	365	11	within	within	ADP
easat-804	365	12	the	the	DET
easat-804	365	13	organisation	organisation	NOUN
easat-804	365	14	's	's	PART
easat-804	365	15	risk	risk	NOUN
easat-804	365	16	management	management	NOUN
easat-804	365	17	framework	framework	NOUN
easat-804	365	18	.	.	PUNCT
easat-804	366	1	these	these	DET
easat-804	366	2	practices	practice	NOUN
easat-804	366	3	include	include	VERB
easat-804	366	4	creating	create	VERB
easat-804	366	5	standardised	standardised	ADJ
easat-804	366	6	risk	risk	NOUN
easat-804	366	7	policy	policy	NOUN
easat-804	366	8	and	and	CCONJ
easat-804	366	9	procedure	procedure	NOUN
easat-804	366	10	guides	guide	NOUN
easat-804	366	11	and	and	CCONJ
easat-804	366	12	encouraging	encourage	VERB
easat-804	366	13	unit	unit	NOUN
easat-804	366	14	-	-	PUNCT
easat-804	366	15	level	level	NOUN
easat-804	366	16	monitoring	monitoring	NOUN
easat-804	366	17	and	and	CCONJ
easat-804	366	18	reporting	reporting	NOUN
easat-804	366	19	of	of	ADP
easat-804	366	20	significant	significant	ADJ
easat-804	366	21	risks	risk	NOUN
easat-804	366	22	.	.	PUNCT
easat-804	367	1	while	while	SCONJ
easat-804	367	2	perspectives	perspective	NOUN
easat-804	367	3	may	may	AUX
easat-804	367	4	vary	vary	VERB
easat-804	367	5	,	,	PUNCT
easat-804	367	6	137	137	NUM
easat-804	367	7	edelweiss	edelweiss	PROPN
easat-804	367	8	applied	apply	VERB
easat-804	367	9	science	science	NOUN
easat-804	367	10	and	and	CCONJ
easat-804	367	11	technology	technology	NOUN
easat-804	367	12	issn	issn	PROPN
easat-804	367	13	:	:	PUNCT
easat-804	367	14	2576	2576	NUM
easat-804	367	15	-	-	SYM
easat-804	367	16	8484	8484	NUM
easat-804	367	17	vol	vol	NOUN
easat-804	367	18	.	.	PROPN
easat-804	368	1	8	8	NUM
easat-804	368	2	,	,	PUNCT
easat-804	368	3	no	no	INTJ
easat-804	368	4	.	.	NOUN
easat-804	369	1	3	3	NUM
easat-804	369	2	:	:	SYM
easat-804	369	3	125	125	NUM
easat-804	369	4	-	-	SYM
easat-804	369	5	144	144	NUM
easat-804	369	6	,	,	PUNCT
easat-804	369	7	2024	2024	NUM
easat-804	369	8	doi	doi	NOUN
easat-804	369	9	:	:	PUNCT
easat-804	369	10	10.55214/25768484.v8i3.804	10.55214/25768484.v8i3.804	PROPN
easat-804	369	11	©	©	ADP
easat-804	369	12	2024	2024	NUM
easat-804	369	13	by	by	ADP
easat-804	369	14	the	the	DET
easat-804	369	15	authors	author	NOUN
easat-804	369	16	;	;	PUNCT
easat-804	369	17	licensee	licensee	PROPN
easat-804	369	18	learning	learning	NOUN
easat-804	369	19	gate	gate	NOUN
easat-804	369	20	particularly	particularly	ADV
easat-804	369	21	on	on	ADP
easat-804	369	22	implementation	implementation	NOUN
easat-804	369	23	issues	issue	NOUN
easat-804	369	24	,	,	PUNCT
easat-804	369	25	the	the	DET
easat-804	369	26	results	result	NOUN
easat-804	369	27	indicate	indicate	VERB
easat-804	369	28	a	a	DET
easat-804	369	29	favorable	favorable	ADJ
easat-804	369	30	orientation	orientation	NOUN
easat-804	369	31	towards	towards	ADP
easat-804	369	32	robust	robust	ADJ
easat-804	369	33	risk	risk	NOUN
easat-804	369	34	monitoring	monitoring	NOUN
easat-804	369	35	inside	inside	ADP
easat-804	369	36	the	the	DET
easat-804	369	37	organisation	organisation	NOUN
easat-804	369	38	.	.	PUNCT
easat-804	370	1	standardised	standardised	ADJ
easat-804	370	2	documentation	documentation	NOUN
easat-804	370	3	and	and	CCONJ
easat-804	370	4	regular	regular	ADJ
easat-804	370	5	monitoring	monitoring	NOUN
easat-804	370	6	at	at	ADP
easat-804	370	7	the	the	DET
easat-804	370	8	unit	unit	NOUN
easat-804	370	9	and	and	CCONJ
easat-804	370	10	department	department	NOUN
easat-804	370	11	levels	level	NOUN
easat-804	370	12	are	be	AUX
easat-804	370	13	seen	see	VERB
easat-804	370	14	as	as	ADP
easat-804	370	15	critical	critical	ADJ
easat-804	370	16	components	component	NOUN
easat-804	370	17	of	of	ADP
easat-804	370	18	good	good	ADJ
easat-804	370	19	risk	risk	NOUN
easat-804	370	20	management	management	NOUN
easat-804	370	21	.	.	PUNCT
easat-804	371	1	4.2.7	4.2.7	X
easat-804	371	2	.	.	PUNCT
easat-804	372	1	information	information	NOUN
easat-804	372	2	communication	communication	PROPN
easat-804	372	3	coso	coso	PROPN
easat-804	372	4	's	's	PART
easat-804	372	5	third	third	ADJ
easat-804	372	6	component	component	NOUN
easat-804	372	7	is	be	AUX
easat-804	372	8	information	information	NOUN
easat-804	372	9	communication	communication	NOUN
easat-804	372	10	,	,	PUNCT
easat-804	372	11	as	as	SCONJ
easat-804	372	12	highlighted	highlight	VERB
easat-804	372	13	in	in	ADP
easat-804	372	14	table	table	NOUN
easat-804	372	15	4	4	NUM
easat-804	372	16	.	.	PUNCT
easat-804	373	1	organisations	organisation	NOUN
easat-804	373	2	should	should	AUX
easat-804	373	3	use	use	VERB
easat-804	373	4	a	a	DET
easat-804	373	5	uniform	uniform	ADJ
easat-804	373	6	language	language	NOUN
easat-804	373	7	to	to	PART
easat-804	373	8	communicate	communicate	VERB
easat-804	373	9	risk	risk	NOUN
easat-804	373	10	-	-	PUNCT
easat-804	373	11	type	type	NOUN
easat-804	373	12	exposures	exposure	NOUN
easat-804	373	13	,	,	PUNCT
easat-804	373	14	control	control	NOUN
easat-804	373	15	operations	operation	NOUN
easat-804	373	16	,	,	PUNCT
easat-804	373	17	and	and	CCONJ
easat-804	373	18	monitoring	monitor	VERB
easat-804	373	19	initiatives	initiative	NOUN
easat-804	373	20	.	.	PUNCT
easat-804	374	1	this	this	DET
easat-804	374	2	statement	statement	NOUN
easat-804	374	3	implies	imply	VERB
easat-804	374	4	that	that	SCONJ
easat-804	374	5	respondents	respondent	NOUN
easat-804	374	6	agree	agree	VERB
easat-804	374	7	to	to	PART
easat-804	374	8	use	use	VERB
easat-804	374	9	consistent	consistent	ADJ
easat-804	374	10	terminology	terminology	NOUN
easat-804	374	11	throughout	throughout	ADP
easat-804	374	12	the	the	DET
easat-804	374	13	company	company	NOUN
easat-804	374	14	to	to	PART
easat-804	374	15	share	share	VERB
easat-804	374	16	risk	risk	NOUN
easat-804	374	17	-	-	PUNCT
easat-804	374	18	related	relate	VERB
easat-804	374	19	information	information	NOUN
easat-804	374	20	.	.	PUNCT
easat-804	375	1	the	the	DET
easat-804	375	2	mean	mean	ADJ
easat-804	375	3	score	score	NOUN
easat-804	375	4	of	of	ADP
easat-804	375	5	4.6	4.6	NUM
easat-804	375	6	,	,	PUNCT
easat-804	375	7	with	with	ADP
easat-804	375	8	a	a	DET
easat-804	375	9	relatively	relatively	ADV
easat-804	375	10	low	low	ADJ
easat-804	375	11	standard	standard	ADJ
easat-804	375	12	deviation	deviation	NOUN
easat-804	375	13	of	of	ADP
easat-804	375	14	0.587	0.587	NUM
easat-804	375	15	,	,	PUNCT
easat-804	375	16	indicates	indicate	VERB
easat-804	375	17	substantial	substantial	ADJ
easat-804	375	18	support	support	NOUN
easat-804	375	19	for	for	ADP
easat-804	375	20	this	this	DET
easat-804	375	21	practice	practice	NOUN
easat-804	375	22	.	.	PUNCT
easat-804	376	1	the	the	DET
easat-804	376	2	replies	reply	NOUN
easat-804	376	3	range	range	VERB
easat-804	376	4	from	from	ADP
easat-804	376	5	1	1	NUM
easat-804	376	6	to	to	PART
easat-804	376	7	5	5	NUM
easat-804	376	8	but	but	CCONJ
easat-804	376	9	are	be	AUX
easat-804	376	10	strongly	strongly	ADV
easat-804	376	11	clustered	cluster	VERB
easat-804	376	12	around	around	ADP
easat-804	376	13	the	the	DET
easat-804	376	14	mean	mean	NOUN
easat-804	376	15	,	,	PUNCT
easat-804	376	16	demonstrating	demonstrate	VERB
easat-804	376	17	agreement	agreement	NOUN
easat-804	376	18	on	on	ADP
easat-804	376	19	the	the	DET
easat-804	376	20	importance	importance	NOUN
easat-804	376	21	of	of	ADP
easat-804	376	22	a	a	DET
easat-804	376	23	standardised	standardised	ADJ
easat-804	376	24	communication	communication	NOUN
easat-804	376	25	method	method	NOUN
easat-804	376	26	for	for	ADP
easat-804	376	27	risk	risk	NOUN
easat-804	376	28	-	-	PUNCT
easat-804	376	29	related	relate	VERB
easat-804	376	30	issues	issue	NOUN
easat-804	376	31	despite	despite	SCONJ
easat-804	376	32	the	the	DET
easat-804	376	33	firm	firm	NOUN
easat-804	376	34	providing	provide	VERB
easat-804	376	35	management	management	NOUN
easat-804	376	36	with	with	ADP
easat-804	376	37	regular	regular	ADJ
easat-804	376	38	risk	risk	NOUN
easat-804	376	39	management	management	NOUN
easat-804	376	40	briefings	briefing	NOUN
easat-804	376	41	.	.	PUNCT
easat-804	377	1	this	this	DET
easat-804	377	2	statement	statement	NOUN
easat-804	377	3	likewise	likewise	ADV
easat-804	377	4	has	have	VERB
easat-804	377	5	a	a	DET
easat-804	377	6	relatively	relatively	ADV
easat-804	377	7	high	high	ADJ
easat-804	377	8	mean	mean	ADJ
easat-804	377	9	score	score	NOUN
easat-804	377	10	of	of	ADP
easat-804	377	11	4.35	4.35	NUM
easat-804	377	12	,	,	PUNCT
easat-804	377	13	showing	show	VERB
easat-804	377	14	that	that	SCONJ
easat-804	377	15	respondents	respondent	NOUN
easat-804	377	16	agree	agree	VERB
easat-804	377	17	on	on	ADP
easat-804	377	18	the	the	DET
easat-804	377	19	relevance	relevance	NOUN
easat-804	377	20	of	of	ADP
easat-804	377	21	providing	provide	VERB
easat-804	377	22	management	management	NOUN
easat-804	377	23	with	with	ADP
easat-804	377	24	frequent	frequent	ADJ
easat-804	377	25	risk	risk	NOUN
easat-804	377	26	management	management	NOUN
easat-804	377	27	briefings	briefing	NOUN
easat-804	377	28	.	.	PUNCT
easat-804	378	1	however	however	ADV
easat-804	378	2	,	,	PUNCT
easat-804	378	3	it	it	PRON
easat-804	378	4	has	have	VERB
easat-804	378	5	a	a	DET
easat-804	378	6	higher	high	ADJ
easat-804	378	7	standard	standard	ADJ
easat-804	378	8	deviation	deviation	NOUN
easat-804	378	9	of	of	ADP
easat-804	378	10	0.758	0.758	NUM
easat-804	378	11	than	than	ADP
easat-804	378	12	the	the	DET
easat-804	378	13	previous	previous	ADJ
easat-804	378	14	statement	statement	NOUN
easat-804	378	15	,	,	PUNCT
easat-804	378	16	indicating	indicate	VERB
easat-804	378	17	that	that	SCONJ
easat-804	378	18	replies	reply	NOUN
easat-804	378	19	are	be	AUX
easat-804	378	20	more	more	ADV
easat-804	378	21	variable	variable	ADJ
easat-804	378	22	.	.	PUNCT
easat-804	379	1	while	while	SCONJ
easat-804	379	2	most	most	ADJ
easat-804	379	3	respondents	respondent	NOUN
easat-804	379	4	believe	believe	VERB
easat-804	379	5	that	that	SCONJ
easat-804	379	6	regular	regular	ADJ
easat-804	379	7	briefings	briefing	NOUN
easat-804	379	8	are	be	AUX
easat-804	379	9	essential	essential	ADJ
easat-804	379	10	,	,	PUNCT
easat-804	379	11	they	they	PRON
easat-804	379	12	may	may	AUX
easat-804	379	13	disagree	disagree	VERB
easat-804	379	14	on	on	ADP
easat-804	379	15	the	the	DET
easat-804	379	16	frequency	frequency	NOUN
easat-804	379	17	,	,	PUNCT
easat-804	379	18	content	content	NOUN
easat-804	379	19	,	,	PUNCT
easat-804	379	20	or	or	CCONJ
easat-804	379	21	usefulness	usefulness	NOUN
easat-804	379	22	of	of	ADP
easat-804	379	23	these	these	DET
easat-804	379	24	briefings	briefing	NOUN
easat-804	379	25	.	.	PUNCT
easat-804	380	1	to	to	PART
easat-804	380	2	summarise	summarise	VERB
easat-804	380	3	,	,	PUNCT
easat-804	380	4	most	most	ADJ
easat-804	380	5	of	of	ADP
easat-804	380	6	those	those	DET
easat-804	380	7	questioned	question	VERB
easat-804	380	8	support	support	NOUN
easat-804	380	9	using	use	VERB
easat-804	380	10	a	a	DET
easat-804	380	11	single	single	ADJ
easat-804	380	12	language	language	NOUN
easat-804	380	13	to	to	PART
easat-804	380	14	communicate	communicate	VERB
easat-804	380	15	risk	risk	NOUN
easat-804	380	16	-	-	PUNCT
easat-804	380	17	related	relate	VERB
easat-804	380	18	information	information	NOUN
easat-804	380	19	and	and	CCONJ
easat-804	380	20	provide	provide	VERB
easat-804	380	21	regular	regular	ADJ
easat-804	380	22	risk	risk	NOUN
easat-804	380	23	management	management	NOUN
easat-804	380	24	briefings	briefing	NOUN
easat-804	380	25	to	to	ADP
easat-804	380	26	management	management	NOUN
easat-804	380	27	.	.	PUNCT
easat-804	381	1	these	these	DET
easat-804	381	2	practices	practice	NOUN
easat-804	381	3	are	be	AUX
easat-804	381	4	critical	critical	ADJ
easat-804	381	5	for	for	ADP
easat-804	381	6	the	the	DET
easat-804	381	7	organisation	organisation	NOUN
easat-804	381	8	's	's	PART
easat-804	381	9	efficient	efficient	ADJ
easat-804	381	10	risk	risk	NOUN
easat-804	381	11	management	management	NOUN
easat-804	381	12	.	.	PUNCT
easat-804	382	1	however	however	ADV
easat-804	382	2	,	,	PUNCT
easat-804	382	3	it	it	PRON
easat-804	382	4	is	be	AUX
easat-804	382	5	crucial	crucial	ADJ
easat-804	382	6	to	to	PART
easat-804	382	7	highlight	highlight	VERB
easat-804	382	8	that	that	SCONJ
easat-804	382	9	there	there	PRON
easat-804	382	10	may	may	AUX
easat-804	382	11	be	be	AUX
easat-804	382	12	some	some	DET
easat-804	382	13	disagreements	disagreement	NOUN
easat-804	382	14	,	,	PUNCT
easat-804	382	15	particularly	particularly	ADV
easat-804	382	16	over	over	ADP
easat-804	382	17	the	the	DET
easat-804	382	18	specifics	specific	NOUN
easat-804	382	19	of	of	ADP
easat-804	382	20	how	how	SCONJ
easat-804	382	21	these	these	DET
easat-804	382	22	practices	practice	NOUN
easat-804	382	23	should	should	AUX
easat-804	382	24	be	be	AUX
easat-804	382	25	implemented	implement	VERB
easat-804	382	26	.	.	PUNCT
easat-804	383	1	the	the	DET
easat-804	383	2	higher	high	ADJ
easat-804	383	3	standard	standard	ADJ
easat-804	383	4	deviation	deviation	NOUN
easat-804	383	5	for	for	ADP
easat-804	383	6	the	the	DET
easat-804	383	7	second	second	ADJ
easat-804	383	8	statement	statement	NOUN
easat-804	383	9	shows	show	VERB
easat-804	383	10	that	that	SCONJ
easat-804	383	11	perspectives	perspective	NOUN
easat-804	383	12	on	on	ADP
easat-804	383	13	frequent	frequent	ADJ
easat-804	383	14	briefing	briefing	NOUN
easat-804	383	15	specifics	specific	NOUN
easat-804	383	16	may	may	AUX
easat-804	383	17	be	be	AUX
easat-804	383	18	more	more	ADV
easat-804	383	19	diverse	diverse	ADJ
easat-804	383	20	.	.	PUNCT
easat-804	384	1	overall	overall	ADV
easat-804	384	2	,	,	PUNCT
easat-804	384	3	the	the	DET
easat-804	384	4	results	result	NOUN
easat-804	384	5	indicate	indicate	VERB
easat-804	384	6	a	a	DET
easat-804	384	7	positive	positive	ADJ
easat-804	384	8	attitude	attitude	NOUN
easat-804	384	9	towards	towards	ADP
easat-804	384	10	increasing	increase	VERB
easat-804	384	11	information	information	NOUN
easat-804	384	12	communication	communication	NOUN
easat-804	384	13	in	in	ADP
easat-804	384	14	the	the	DET
easat-804	384	15	context	context	NOUN
easat-804	384	16	of	of	ADP
easat-804	384	17	risk	risk	NOUN
easat-804	384	18	management	management	NOUN
easat-804	384	19	.	.	PUNCT
easat-804	385	1	table	table	NOUN
easat-804	385	2	5	5	NUM
easat-804	385	3	.	.	PUNCT
easat-804	385	4	descriptive	descriptive	ADJ
easat-804	385	5	analysis	analysis	NOUN
easat-804	385	6	for	for	ADP
easat-804	385	7	fraud	fraud	NOUN
easat-804	385	8	prevention	prevention	NOUN
easat-804	385	9	.	.	PUNCT
easat-804	386	1	items	item	NOUN
easat-804	386	2	for	for	ADP
easat-804	386	3	fraud	fraud	NOUN
easat-804	386	4	prevention	prevention	NOUN
easat-804	386	5	minimum	minimum	NOUN
easat-804	386	6	maximum	maximum	ADJ
easat-804	386	7	mean	mean	ADJ
easat-804	386	8	std	std	X
easat-804	386	9	.	.	PUNCT
easat-804	387	1	deviation	deviation	NOUN
easat-804	387	2	strongly	strongly	ADV
easat-804	387	3	implementing	implement	VERB
easat-804	387	4	rules	rule	NOUN
easat-804	387	5	,	,	PUNCT
easat-804	387	6	regulations	regulation	NOUN
easat-804	387	7	,	,	PUNCT
easat-804	387	8	and	and	CCONJ
easat-804	387	9	fines	fine	NOUN
easat-804	387	10	is	be	AUX
easat-804	387	11	crucial	crucial	ADJ
easat-804	387	12	for	for	ADP
easat-804	387	13	upholding	uphold	VERB
easat-804	387	14	our	our	PRON
easat-804	387	15	organisation	organisation	NOUN
easat-804	387	16	's	's	PART
easat-804	387	17	compliance	compliance	NOUN
easat-804	387	18	and	and	CCONJ
easat-804	387	19	ethical	ethical	ADJ
easat-804	387	20	standards	standard	NOUN
easat-804	387	21	.	.	PUNCT
easat-804	388	1	2	2	NUM
easat-804	388	2	6	6	NUM
easat-804	388	3	5.408	5.408	NUM
easat-804	388	4	0.652	0.652	NUM
easat-804	388	5	i	i	PRON
easat-804	388	6	concur	concur	VERB
easat-804	388	7	with	with	ADP
easat-804	388	8	the	the	DET
easat-804	388	9	notion	notion	NOUN
easat-804	388	10	that	that	SCONJ
easat-804	388	11	fostering	foster	VERB
easat-804	388	12	a	a	DET
easat-804	388	13	culture	culture	NOUN
easat-804	388	14	characterised	characterise	VERB
easat-804	388	15	by	by	ADP
easat-804	388	16	elevated	elevated	ADJ
easat-804	388	17	levels	level	NOUN
easat-804	388	18	of	of	ADP
easat-804	388	19	integrity	integrity	NOUN
easat-804	388	20	and	and	CCONJ
easat-804	388	21	honesty	honesty	NOUN
easat-804	388	22	in	in	ADP
easat-804	388	23	operational	operational	ADJ
easat-804	388	24	procedures	procedure	NOUN
easat-804	388	25	is	be	AUX
easat-804	388	26	essential	essential	ADJ
easat-804	388	27	for	for	ADP
easat-804	388	28	the	the	DET
easat-804	388	29	prosperity	prosperity	NOUN
easat-804	388	30	and	and	CCONJ
easat-804	388	31	standing	standing	NOUN
easat-804	388	32	of	of	ADP
easat-804	388	33	our	our	PRON
easat-804	388	34	organisation	organisation	NOUN
easat-804	388	35	.	.	PUNCT
easat-804	389	1	1	1	NUM
easat-804	389	2	6	6	NUM
easat-804	389	3	5.477	5.477	NUM
easat-804	389	4	0.655	0.655	NUM
easat-804	389	5	establishing	establish	VERB
easat-804	389	6	an	an	DET
easat-804	389	7	effective	effective	ADJ
easat-804	389	8	reporting	reporting	NOUN
easat-804	389	9	channel	channel	NOUN
easat-804	389	10	is	be	AUX
easat-804	389	11	of	of	ADP
easat-804	389	12	utmost	utmost	ADJ
easat-804	389	13	importance	importance	NOUN
easat-804	389	14	in	in	ADP
easat-804	389	15	ensuring	ensure	VERB
easat-804	389	16	transparency	transparency	NOUN
easat-804	389	17	and	and	CCONJ
easat-804	389	18	accountability	accountability	NOUN
easat-804	389	19	in	in	ADP
easat-804	389	20	the	the	DET
easat-804	389	21	activities	activity	NOUN
easat-804	389	22	of	of	ADP
easat-804	389	23	our	our	PRON
easat-804	389	24	organisation	organisation	NOUN
easat-804	389	25	,	,	PUNCT
easat-804	389	26	as	as	SCONJ
easat-804	389	27	it	it	PRON
easat-804	389	28	provides	provide	VERB
easat-804	389	29	a	a	DET
easat-804	389	30	means	mean	NOUN
easat-804	389	31	to	to	PART
easat-804	389	32	resolve	resolve	VERB
easat-804	389	33	complaints	complaint	NOUN
easat-804	389	34	and	and	CCONJ
easat-804	389	35	breaches	breach	NOUN
easat-804	389	36	.	.	PUNCT
easat-804	390	1	2	2	NUM
easat-804	390	2	6	6	NUM
easat-804	390	3	5.415	5.415	NUM
easat-804	390	4	0.653	0.653	NUM
easat-804	390	5	implementing	implement	VERB
easat-804	390	6	a	a	DET
easat-804	390	7	comprehensive	comprehensive	ADJ
easat-804	390	8	audit	audit	NOUN
easat-804	390	9	procedure	procedure	NOUN
easat-804	390	10	is	be	AUX
easat-804	390	11	crucial	crucial	ADJ
easat-804	390	12	for	for	ADP
easat-804	390	13	assessing	assess	VERB
easat-804	390	14	and	and	CCONJ
easat-804	390	15	guaranteeing	guarantee	VERB
easat-804	390	16	compliance	compliance	NOUN
easat-804	390	17	with	with	ADP
easat-804	390	18	established	establish	VERB
easat-804	390	19	standards	standard	NOUN
easat-804	390	20	,	,	PUNCT
easat-804	390	21	thereby	thereby	ADV
easat-804	390	22	safeguarding	safeguard	VERB
easat-804	390	23	our	our	PRON
easat-804	390	24	organisation	organisation	NOUN
easat-804	390	25	's	's	PART
easat-804	390	26	financial	financial	ADJ
easat-804	390	27	and	and	CCONJ
easat-804	390	28	operational	operational	ADJ
easat-804	390	29	integrity	integrity	NOUN
easat-804	390	30	.	.	PUNCT
easat-804	391	1	2	2	NUM
easat-804	391	2	6	6	NUM
easat-804	391	3	5.443	5.443	NUM
easat-804	391	4	0.633	0.633	NUM
easat-804	391	5	i	i	PRON
easat-804	391	6	believe	believe	VERB
easat-804	391	7	establishing	establish	VERB
easat-804	391	8	a	a	DET
easat-804	391	9	lucid	lucid	ADJ
easat-804	391	10	and	and	CCONJ
easat-804	391	11	all	all	ADV
easat-804	391	12	-	-	PUNCT
easat-804	391	13	encompassing	encompass	VERB
easat-804	391	14	code	code	NOUN
easat-804	391	15	of	of	ADP
easat-804	391	16	conduct	conduct	NOUN
easat-804	391	17	is	be	AUX
easat-804	391	18	necessary	necessary	ADJ
easat-804	391	19	to	to	PART
easat-804	391	20	foster	foster	VERB
easat-804	391	21	ethical	ethical	ADJ
easat-804	391	22	conduct	conduct	NOUN
easat-804	391	23	within	within	ADP
easat-804	391	24	our	our	PRON
easat-804	391	25	organisation	organisation	NOUN
easat-804	391	26	.	.	PUNCT
easat-804	392	1	2	2	NUM
easat-804	392	2	6	6	NUM
easat-804	392	3	5.406	5.406	NUM
easat-804	392	4	0.685	0.685	NUM
easat-804	392	5	138	138	NUM
easat-804	392	6	edelweiss	edelweiss	PROPN
easat-804	392	7	applied	apply	VERB
easat-804	392	8	science	science	NOUN
easat-804	392	9	and	and	CCONJ
easat-804	392	10	technology	technology	NOUN
easat-804	392	11	issn	issn	PROPN
easat-804	392	12	:	:	PUNCT
easat-804	392	13	2576	2576	NUM
easat-804	392	14	-	-	SYM
easat-804	392	15	8484	8484	NUM
easat-804	392	16	vol	vol	NOUN
easat-804	392	17	.	.	PROPN
easat-804	393	1	8	8	NUM
easat-804	393	2	,	,	PUNCT
easat-804	393	3	no	no	INTJ
easat-804	393	4	.	.	NOUN
easat-804	394	1	3	3	NUM
easat-804	394	2	:	:	SYM
easat-804	394	3	125	125	NUM
easat-804	394	4	-	-	SYM
easat-804	394	5	144	144	NUM
easat-804	394	6	,	,	PUNCT
easat-804	394	7	2024	2024	NUM
easat-804	394	8	doi	doi	NOUN
easat-804	394	9	:	:	PUNCT
easat-804	394	10	10.55214/25768484.v8i3.804	10.55214/25768484.v8i3.804	PROPN
easat-804	394	11	©	©	ADP
easat-804	394	12	2024	2024	NUM
easat-804	394	13	by	by	ADP
easat-804	394	14	the	the	DET
easat-804	394	15	authors	author	NOUN
easat-804	394	16	;	;	PUNCT
easat-804	394	17	licensee	licensee	PROPN
easat-804	394	18	learning	learn	VERB
easat-804	394	19	gate	gate	NOUN
easat-804	394	20	items	item	NOUN
easat-804	394	21	for	for	ADP
easat-804	394	22	fraud	fraud	NOUN
easat-804	394	23	prevention	prevention	NOUN
easat-804	394	24	minimum	minimum	NOUN
easat-804	394	25	maximum	maximum	ADJ
easat-804	394	26	mean	mean	ADJ
easat-804	394	27	std	std	X
easat-804	394	28	.	.	PUNCT
easat-804	395	1	deviation	deviation	NOUN
easat-804	395	2	i	i	PRON
easat-804	395	3	concur	concur	VERB
easat-804	395	4	with	with	ADP
easat-804	395	5	the	the	DET
easat-804	395	6	notion	notion	NOUN
easat-804	395	7	that	that	SCONJ
easat-804	395	8	protecting	protect	VERB
easat-804	395	9	individuals	individual	NOUN
easat-804	395	10	who	who	PRON
easat-804	395	11	disclose	disclose	VERB
easat-804	395	12	instances	instance	NOUN
easat-804	395	13	of	of	ADP
easat-804	395	14	wrongdoing	wrongdoing	NOUN
easat-804	395	15	is	be	AUX
easat-804	395	16	vital	vital	ADJ
easat-804	395	17	in	in	ADP
easat-804	395	18	cultivating	cultivate	VERB
easat-804	395	19	an	an	DET
easat-804	395	20	atmosphere	atmosphere	NOUN
easat-804	395	21	of	of	ADP
easat-804	395	22	confidence	confidence	NOUN
easat-804	395	23	and	and	CCONJ
easat-804	395	24	responsibility	responsibility	NOUN
easat-804	395	25	inside	inside	ADP
easat-804	395	26	our	our	PRON
easat-804	395	27	company	company	NOUN
easat-804	395	28	.	.	PUNCT
easat-804	396	1	1	1	NUM
easat-804	396	2	6	6	NUM
easat-804	396	3	5.421	5.421	NUM
easat-804	396	4	0.749	0.749	NUM
easat-804	396	5	implementing	implement	VERB
easat-804	396	6	stringent	stringent	ADJ
easat-804	396	7	oversight	oversight	NOUN
easat-804	396	8	over	over	ADP
easat-804	396	9	processes	process	NOUN
easat-804	396	10	and	and	CCONJ
easat-804	396	11	personnel	personnel	NOUN
easat-804	396	12	is	be	AUX
easat-804	396	13	crucial	crucial	ADJ
easat-804	396	14	for	for	ADP
easat-804	396	15	upholding	uphold	VERB
easat-804	396	16	quality	quality	NOUN
easat-804	396	17	standards	standard	NOUN
easat-804	396	18	and	and	CCONJ
easat-804	396	19	enhancing	enhance	VERB
easat-804	396	20	operational	operational	ADJ
easat-804	396	21	efficiency	efficiency	NOUN
easat-804	396	22	within	within	ADP
easat-804	396	23	our	our	PRON
easat-804	396	24	organisation	organisation	NOUN
easat-804	396	25	.	.	PUNCT
easat-804	397	1	1	1	NUM
easat-804	397	2	6	6	NUM
easat-804	397	3	5.413	5.413	NUM
easat-804	397	4	0.718	0.718	NUM
easat-804	397	5	i	i	PRON
easat-804	397	6	believe	believe	VERB
easat-804	397	7	that	that	SCONJ
easat-804	397	8	implementing	implement	VERB
easat-804	397	9	a	a	DET
easat-804	397	10	comprehensive	comprehensive	ADJ
easat-804	397	11	training	training	NOUN
easat-804	397	12	system	system	NOUN
easat-804	397	13	that	that	PRON
easat-804	397	14	effectively	effectively	ADV
easat-804	397	15	imparts	impart	VERB
easat-804	397	16	essential	essential	ADJ
easat-804	397	17	skills	skill	NOUN
easat-804	397	18	and	and	CCONJ
easat-804	397	19	knowledge	knowledge	NOUN
easat-804	397	20	to	to	ADP
easat-804	397	21	employees	employee	NOUN
easat-804	397	22	is	be	AUX
easat-804	397	23	of	of	ADP
easat-804	397	24	utmost	utmost	ADJ
easat-804	397	25	importance	importance	NOUN
easat-804	397	26	in	in	ADP
easat-804	397	27	fostering	foster	VERB
easat-804	397	28	their	their	PRON
easat-804	397	29	performance	performance	NOUN
easat-804	397	30	and	and	CCONJ
easat-804	397	31	facilitating	facilitate	VERB
easat-804	397	32	their	their	PRON
easat-804	397	33	professional	professional	ADJ
easat-804	397	34	development	development	NOUN
easat-804	397	35	inside	inside	ADP
easat-804	397	36	our	our	PRON
easat-804	397	37	organisation	organisation	NOUN
easat-804	397	38	.	.	PUNCT
easat-804	398	1	1	1	NUM
easat-804	398	2	6	6	NUM
easat-804	398	3	5.374	5.374	NUM
easat-804	398	4	0.677	0.677	NUM
easat-804	398	5	providing	provide	VERB
easat-804	398	6	an	an	DET
easat-804	398	7	income	income	NOUN
easat-804	398	8	level	level	NOUN
easat-804	398	9	that	that	PRON
easat-804	398	10	aligns	align	VERB
easat-804	398	11	with	with	ADP
easat-804	398	12	the	the	DET
easat-804	398	13	duties	duty	NOUN
easat-804	398	14	and	and	CCONJ
easat-804	398	15	responsibilities	responsibility	NOUN
easat-804	398	16	of	of	ADP
easat-804	398	17	employees	employee	NOUN
easat-804	398	18	is	be	AUX
easat-804	398	19	crucial	crucial	ADJ
easat-804	398	20	for	for	ADP
easat-804	398	21	ensuring	ensure	VERB
easat-804	398	22	their	their	PRON
easat-804	398	23	satisfaction	satisfaction	NOUN
easat-804	398	24	and	and	CCONJ
easat-804	398	25	retention	retention	NOUN
easat-804	398	26	within	within	ADP
easat-804	398	27	our	our	PRON
easat-804	398	28	organisation	organisation	NOUN
easat-804	398	29	.	.	PUNCT
easat-804	399	1	1	1	NUM
easat-804	399	2	6	6	NUM
easat-804	399	3	5.289	5.289	NUM
easat-804	399	4	0.768	0.768	NUM
easat-804	399	5	i	i	PRON
easat-804	399	6	concur	concur	VERB
easat-804	399	7	with	with	ADP
easat-804	399	8	the	the	DET
easat-804	399	9	notion	notion	NOUN
easat-804	399	10	that	that	SCONJ
easat-804	399	11	an	an	DET
easat-804	399	12	equitable	equitable	ADJ
easat-804	399	13	and	and	CCONJ
easat-804	399	14	thorough	thorough	ADJ
easat-804	399	15	employee	employee	NOUN
easat-804	399	16	selection	selection	NOUN
easat-804	399	17	procedure	procedure	NOUN
easat-804	399	18	is	be	AUX
easat-804	399	19	of	of	ADP
easat-804	399	20	utmost	utmost	ADJ
easat-804	399	21	importance	importance	NOUN
easat-804	399	22	in	in	ADP
easat-804	399	23	recruiting	recruit	VERB
easat-804	399	24	individuals	individual	NOUN
easat-804	399	25	whose	whose	DET
easat-804	399	26	skills	skill	NOUN
easat-804	399	27	and	and	CCONJ
easat-804	399	28	attributes	attribute	NOUN
easat-804	399	29	align	align	VERB
easat-804	399	30	with	with	ADP
easat-804	399	31	our	our	PRON
easat-804	399	32	organisational	organisational	ADJ
easat-804	399	33	values	value	NOUN
easat-804	399	34	and	and	CCONJ
easat-804	399	35	objectives	objective	NOUN
easat-804	399	36	.	.	PUNCT
easat-804	400	1	1	1	NUM
easat-804	400	2	6	6	NUM
easat-804	400	3	5.331	5.331	NUM
easat-804	400	4	0.744	0.744	NUM
easat-804	400	5	the	the	DET
easat-804	400	6	transparent	transparent	ADJ
easat-804	400	7	public	public	ADJ
easat-804	400	8	disclosure	disclosure	NOUN
easat-804	400	9	of	of	ADP
easat-804	400	10	financial	financial	ADJ
easat-804	400	11	and	and	CCONJ
easat-804	400	12	operational	operational	ADJ
easat-804	400	13	details	detail	NOUN
easat-804	400	14	is	be	AUX
easat-804	400	15	essential	essential	ADJ
easat-804	400	16	for	for	ADP
easat-804	400	17	fostering	foster	VERB
easat-804	400	18	trust	trust	NOUN
easat-804	400	19	and	and	CCONJ
easat-804	400	20	confidence	confidence	NOUN
easat-804	400	21	among	among	ADP
easat-804	400	22	stakeholders	stakeholder	NOUN
easat-804	400	23	and	and	CCONJ
easat-804	400	24	the	the	DET
easat-804	400	25	broader	broad	ADJ
easat-804	400	26	community	community	NOUN
easat-804	400	27	.	.	PUNCT
easat-804	401	1	1	1	NUM
easat-804	401	2	6	6	NUM
easat-804	401	3	5.326	5.326	NUM
easat-804	401	4	0.753	0.753	NUM
easat-804	401	5	4.3	4.3	NUM
easat-804	401	6	.	.	PUNCT
easat-804	402	1	fraud	fraud	NOUN
easat-804	402	2	prevention	prevention	PROPN
easat-804	402	3	there	there	PRON
easat-804	402	4	are	be	VERB
easat-804	402	5	11	11	NUM
easat-804	402	6	items	item	NOUN
easat-804	402	7	displayed	display	VERB
easat-804	402	8	for	for	ADP
easat-804	402	9	fraud	fraud	NOUN
easat-804	402	10	prevention	prevention	NOUN
easat-804	402	11	,	,	PUNCT
easat-804	402	12	as	as	SCONJ
easat-804	402	13	highlighted	highlight	VERB
easat-804	402	14	in	in	ADP
easat-804	402	15	table	table	NOUN
easat-804	402	16	5	5	NUM
easat-804	402	17	.	.	PUNCT
easat-804	403	1	the	the	DET
easat-804	403	2	first	first	ADJ
easat-804	403	3	thing	thing	NOUN
easat-804	403	4	displayed	display	VERB
easat-804	403	5	is	be	AUX
easat-804	403	6	that	that	SCONJ
easat-804	403	7	i	i	PRON
easat-804	403	8	feel	feel	VERB
easat-804	403	9	that	that	SCONJ
easat-804	403	10	strict	strict	ADJ
easat-804	403	11	adherence	adherence	NOUN
easat-804	403	12	to	to	ADP
easat-804	403	13	rules	rule	NOUN
easat-804	403	14	,	,	PUNCT
easat-804	403	15	regulations	regulation	NOUN
easat-804	403	16	,	,	PUNCT
easat-804	403	17	and	and	CCONJ
easat-804	403	18	fines	fine	NOUN
easat-804	403	19	are	be	AUX
easat-804	403	20	critical	critical	ADJ
easat-804	403	21	for	for	ADP
easat-804	403	22	maintaining	maintain	VERB
easat-804	403	23	compliance	compliance	NOUN
easat-804	403	24	and	and	CCONJ
easat-804	403	25	ethical	ethical	ADJ
easat-804	403	26	standards	standard	NOUN
easat-804	403	27	inside	inside	ADP
easat-804	403	28	our	our	PRON
easat-804	403	29	organisation	organisation	NOUN
easat-804	403	30	.	.	PUNCT
easat-804	404	1	respondents	respondent	NOUN
easat-804	404	2	highly	highly	ADV
easat-804	404	3	agree	agree	VERB
easat-804	404	4	(	(	PUNCT
easat-804	404	5	with	with	ADP
easat-804	404	6	a	a	DET
easat-804	404	7	mean	mean	NOUN
easat-804	404	8	of	of	ADP
easat-804	404	9	5.408	5.408	NUM
easat-804	404	10	)	)	PUNCT
easat-804	404	11	that	that	SCONJ
easat-804	404	12	strict	strict	ADJ
easat-804	404	13	enforcement	enforcement	NOUN
easat-804	404	14	of	of	ADP
easat-804	404	15	rules	rule	NOUN
easat-804	404	16	,	,	PUNCT
easat-804	404	17	regulations	regulation	NOUN
easat-804	404	18	,	,	PUNCT
easat-804	404	19	and	and	CCONJ
easat-804	404	20	sanctions	sanction	NOUN
easat-804	404	21	is	be	AUX
easat-804	404	22	critical	critical	ADJ
easat-804	404	23	for	for	ADP
easat-804	404	24	sustaining	sustain	VERB
easat-804	404	25	organisational	organisational	ADJ
easat-804	404	26	compliance	compliance	NOUN
easat-804	404	27	and	and	CCONJ
easat-804	404	28	ethical	ethical	ADJ
easat-804	404	29	standards	standard	NOUN
easat-804	404	30	.	.	PUNCT
easat-804	405	1	the	the	DET
easat-804	405	2	presence	presence	NOUN
easat-804	405	3	of	of	ADP
easat-804	405	4	a	a	DET
easat-804	405	5	standard	standard	ADJ
easat-804	405	6	deviation	deviation	NOUN
easat-804	405	7	of	of	ADP
easat-804	405	8	0.652	0.652	NUM
easat-804	405	9	indicates	indicate	VERB
easat-804	405	10	the	the	DET
easat-804	405	11	existence	existence	NOUN
easat-804	405	12	of	of	ADP
easat-804	405	13	response	response	NOUN
easat-804	405	14	variability	variability	NOUN
easat-804	405	15	within	within	ADP
easat-804	405	16	the	the	DET
easat-804	405	17	data	datum	NOUN
easat-804	405	18	.	.	PUNCT
easat-804	406	1	however	however	ADV
easat-804	406	2	,	,	PUNCT
easat-804	406	3	it	it	PRON
easat-804	406	4	is	be	AUX
easat-804	406	5	important	important	ADJ
easat-804	406	6	to	to	PART
easat-804	406	7	note	note	VERB
easat-804	406	8	that	that	SCONJ
easat-804	406	9	the	the	DET
easat-804	406	10	consensus	consensus	NOUN
easat-804	406	11	remains	remain	VERB
easat-804	406	12	predominantly	predominantly	ADV
easat-804	406	13	positive	positive	ADJ
easat-804	406	14	.	.	PUNCT
easat-804	407	1	second	second	ADJ
easat-804	407	2	,	,	PUNCT
easat-804	407	3	i	i	PRON
easat-804	407	4	agree	agree	VERB
easat-804	407	5	that	that	SCONJ
easat-804	407	6	developing	develop	VERB
easat-804	407	7	a	a	DET
easat-804	407	8	culture	culture	NOUN
easat-804	407	9	characterised	characterise	VERB
easat-804	407	10	by	by	ADP
easat-804	407	11	high	high	ADJ
easat-804	407	12	integrity	integrity	NOUN
easat-804	407	13	and	and	CCONJ
easat-804	407	14	honesty	honesty	NOUN
easat-804	407	15	in	in	ADP
easat-804	407	16	operational	operational	ADJ
easat-804	407	17	procedures	procedure	NOUN
easat-804	407	18	is	be	AUX
easat-804	407	19	critical	critical	ADJ
easat-804	407	20	to	to	ADP
easat-804	407	21	our	our	PRON
easat-804	407	22	organisation	organisation	NOUN
easat-804	407	23	's	's	PART
easat-804	407	24	growth	growth	NOUN
easat-804	407	25	and	and	CCONJ
easat-804	407	26	position	position	NOUN
easat-804	407	27	.	.	PUNCT
easat-804	408	1	respondents	respondent	NOUN
easat-804	408	2	highly	highly	ADV
easat-804	408	3	agree	agree	VERB
easat-804	408	4	(	(	PUNCT
easat-804	408	5	with	with	ADP
easat-804	408	6	a	a	DET
easat-804	408	7	mean	mean	NOUN
easat-804	408	8	of	of	ADP
easat-804	408	9	5.477	5.477	NUM
easat-804	408	10	)	)	PUNCT
easat-804	408	11	that	that	SCONJ
easat-804	408	12	maintaining	maintain	VERB
easat-804	408	13	integrity	integrity	NOUN
easat-804	408	14	and	and	CCONJ
easat-804	408	15	honesty	honesty	NOUN
easat-804	408	16	in	in	ADP
easat-804	408	17	operating	operating	NOUN
easat-804	408	18	procedures	procedure	NOUN
easat-804	408	19	is	be	AUX
easat-804	408	20	critical	critical	ADJ
easat-804	408	21	to	to	ADP
easat-804	408	22	the	the	DET
easat-804	408	23	organisation	organisation	NOUN
easat-804	408	24	's	's	PART
easat-804	408	25	success	success	NOUN
easat-804	408	26	and	and	CCONJ
easat-804	408	27	reputation	reputation	NOUN
easat-804	408	28	.	.	PUNCT
easat-804	409	1	the	the	DET
easat-804	409	2	presence	presence	NOUN
easat-804	409	3	of	of	ADP
easat-804	409	4	a	a	DET
easat-804	409	5	standard	standard	ADJ
easat-804	409	6	deviation	deviation	NOUN
easat-804	409	7	of	of	ADP
easat-804	409	8	0.655	0.655	NUM
easat-804	409	9	suggests	suggest	VERB
easat-804	409	10	the	the	DET
easat-804	409	11	existence	existence	NOUN
easat-804	409	12	of	of	ADP
easat-804	409	13	diversity	diversity	NOUN
easat-804	409	14	in	in	ADP
easat-804	409	15	the	the	DET
easat-804	409	16	responses	response	NOUN
easat-804	409	17	.	.	PUNCT
easat-804	410	1	nevertheless	nevertheless	ADV
easat-804	410	2	,	,	PUNCT
easat-804	410	3	the	the	DET
easat-804	410	4	consensus	consensus	NOUN
easat-804	410	5	remains	remain	VERB
easat-804	410	6	predominantly	predominantly	ADV
easat-804	410	7	positive	positive	ADJ
easat-804	410	8	.	.	PUNCT
easat-804	411	1	third	third	ADJ
easat-804	411	2	,	,	PUNCT
easat-804	411	3	installing	instal	VERB
easat-804	411	4	an	an	DET
easat-804	411	5	effective	effective	ADJ
easat-804	411	6	reporting	reporting	NOUN
easat-804	411	7	channel	channel	NOUN
easat-804	411	8	is	be	AUX
easat-804	411	9	critical	critical	ADJ
easat-804	411	10	to	to	ADP
easat-804	411	11	guaranteeing	guarantee	VERB
easat-804	411	12	openness	openness	NOUN
easat-804	411	13	and	and	CCONJ
easat-804	411	14	accountability	accountability	NOUN
easat-804	411	15	in	in	ADP
easat-804	411	16	our	our	PRON
easat-804	411	17	organisation	organisation	NOUN
easat-804	411	18	's	's	PART
easat-804	411	19	actions	action	NOUN
easat-804	411	20	since	since	SCONJ
easat-804	411	21	it	it	PRON
easat-804	411	22	provides	provide	VERB
easat-804	411	23	a	a	DET
easat-804	411	24	method	method	NOUN
easat-804	411	25	to	to	PART
easat-804	411	26	resolve	resolve	VERB
easat-804	411	27	complaints	complaint	NOUN
easat-804	411	28	and	and	CCONJ
easat-804	411	29	breaches	breach	NOUN
easat-804	411	30	.	.	PUNCT
easat-804	412	1	respondents	respondent	NOUN
easat-804	412	2	highly	highly	ADV
easat-804	412	3	agree	agree	VERB
easat-804	412	4	(	(	PUNCT
easat-804	412	5	with	with	ADP
easat-804	412	6	a	a	DET
easat-804	412	7	mean	mean	ADJ
easat-804	412	8	score	score	NOUN
easat-804	412	9	of	of	ADP
easat-804	412	10	5.415	5.415	NUM
easat-804	412	11	)	)	PUNCT
easat-804	412	12	that	that	SCONJ
easat-804	412	13	an	an	DET
easat-804	412	14	effective	effective	ADJ
easat-804	412	15	reporting	reporting	NOUN
easat-804	412	16	channel	channel	NOUN
easat-804	412	17	guarantees	guarantee	VERB
easat-804	412	18	transparency	transparency	NOUN
easat-804	412	19	and	and	CCONJ
easat-804	412	20	accountability	accountability	NOUN
easat-804	412	21	.	.	PUNCT
easat-804	413	1	the	the	DET
easat-804	413	2	standard	standard	ADJ
easat-804	413	3	deviation	deviation	NOUN
easat-804	413	4	of	of	ADP
easat-804	413	5	0.653	0.653	NUM
easat-804	413	6	indicates	indicate	VERB
easat-804	413	7	some	some	DET
easat-804	413	8	response	response	NOUN
easat-804	413	9	variability	variability	NOUN
easat-804	413	10	,	,	PUNCT
easat-804	413	11	but	but	CCONJ
easat-804	413	12	the	the	DET
easat-804	413	13	overall	overall	ADJ
easat-804	413	14	consensus	consensus	NOUN
easat-804	413	15	is	be	AUX
easat-804	413	16	fairly	fairly	ADV
easat-804	413	17	positive	positive	ADJ
easat-804	413	18	.	.	PUNCT
easat-804	414	1	fourth	fourth	ADJ
easat-804	414	2	,	,	PUNCT
easat-804	414	3	establishing	establish	VERB
easat-804	414	4	a	a	DET
easat-804	414	5	complete	complete	ADJ
easat-804	414	6	audit	audit	NOUN
easat-804	414	7	method	method	NOUN
easat-804	414	8	is	be	AUX
easat-804	414	9	critical	critical	ADJ
easat-804	414	10	for	for	ADP
easat-804	414	11	reviewing	review	VERB
easat-804	414	12	and	and	CCONJ
easat-804	414	13	ensuring	ensure	VERB
easat-804	414	14	compliance	compliance	NOUN
easat-804	414	15	with	with	ADP
easat-804	414	16	specified	specified	ADJ
easat-804	414	17	standards	standard	NOUN
easat-804	414	18	,	,	PUNCT
easat-804	414	19	thereby	thereby	ADV
easat-804	414	20	protecting	protect	VERB
easat-804	414	21	our	our	PRON
easat-804	414	22	organisation	organisation	NOUN
easat-804	414	23	's	's	PART
easat-804	414	24	financial	financial	ADJ
easat-804	414	25	and	and	CCONJ
easat-804	414	26	operational	operational	ADJ
easat-804	414	27	integrity	integrity	NOUN
easat-804	414	28	.	.	PUNCT
easat-804	415	1	respondents	respondent	NOUN
easat-804	415	2	strongly	strongly	ADV
easat-804	415	3	agree	agree	VERB
easat-804	415	4	(	(	PUNCT
easat-804	415	5	with	with	ADP
easat-804	415	6	a	a	DET
easat-804	415	7	mean	mean	NOUN
easat-804	415	8	of	of	ADP
easat-804	415	9	5.443	5.443	NUM
easat-804	415	10	)	)	PUNCT
easat-804	415	11	that	that	SCONJ
easat-804	415	12	a	a	DET
easat-804	415	13	comprehensive	comprehensive	ADJ
easat-804	415	14	audit	audit	NOUN
easat-804	415	15	procedure	procedure	NOUN
easat-804	415	16	guarantees	guarantee	VERB
easat-804	415	17	compliance	compliance	NOUN
easat-804	415	18	and	and	CCONJ
easat-804	415	19	maintains	maintain	VERB
easat-804	415	20	the	the	DET
easat-804	415	21	organisation	organisation	NOUN
easat-804	415	22	's	's	PART
easat-804	415	23	financial	financial	ADJ
easat-804	415	24	139	139	NUM
easat-804	415	25	edelweiss	edelweiss	PROPN
easat-804	415	26	applied	apply	VERB
easat-804	415	27	science	science	NOUN
easat-804	415	28	and	and	CCONJ
easat-804	415	29	technology	technology	NOUN
easat-804	415	30	issn	issn	PROPN
easat-804	415	31	:	:	PUNCT
easat-804	415	32	2576	2576	NUM
easat-804	415	33	-	-	SYM
easat-804	415	34	8484	8484	NUM
easat-804	415	35	vol	vol	NOUN
easat-804	415	36	.	.	PROPN
easat-804	415	37	8	8	NUM
easat-804	415	38	,	,	PUNCT
easat-804	415	39	no	no	INTJ
easat-804	415	40	.	.	NOUN
easat-804	416	1	3	3	NUM
easat-804	416	2	:	:	SYM
easat-804	416	3	125	125	NUM
easat-804	416	4	-	-	SYM
easat-804	416	5	144	144	NUM
easat-804	416	6	,	,	PUNCT
easat-804	416	7	2024	2024	NUM
easat-804	416	8	doi	doi	NOUN
easat-804	416	9	:	:	PUNCT
easat-804	416	10	10.55214/25768484.v8i3.804	10.55214/25768484.v8i3.804	PROPN
easat-804	416	11	©	©	ADP
easat-804	416	12	2024	2024	NUM
easat-804	416	13	by	by	ADP
easat-804	416	14	the	the	DET
easat-804	416	15	authors	author	NOUN
easat-804	416	16	;	;	PUNCT
easat-804	416	17	licensee	licensee	PROPN
easat-804	416	18	learning	learning	NOUN
easat-804	416	19	gate	gate	NOUN
easat-804	416	20	and	and	CCONJ
easat-804	416	21	operational	operational	ADJ
easat-804	416	22	integrity	integrity	NOUN
easat-804	416	23	.	.	PUNCT
easat-804	417	1	the	the	DET
easat-804	417	2	standard	standard	ADJ
easat-804	417	3	deviation	deviation	NOUN
easat-804	417	4	of	of	ADP
easat-804	417	5	0.633	0.633	NUM
easat-804	417	6	demonstrates	demonstrate	VERB
easat-804	417	7	considerable	considerable	ADJ
easat-804	417	8	response	response	NOUN
easat-804	417	9	variability	variability	NOUN
easat-804	417	10	but	but	CCONJ
easat-804	417	11	still	still	ADV
easat-804	417	12	represents	represent	VERB
easat-804	417	13	a	a	DET
easat-804	417	14	positive	positive	ADJ
easat-804	417	15	consensus	consensus	NOUN
easat-804	417	16	.	.	PUNCT
easat-804	418	1	fifth	fifth	ADJ
easat-804	418	2	,	,	PUNCT
easat-804	418	3	establishing	establish	VERB
easat-804	418	4	a	a	DET
easat-804	418	5	clear	clear	ADJ
easat-804	418	6	and	and	CCONJ
easat-804	418	7	comprehensive	comprehensive	ADJ
easat-804	418	8	code	code	NOUN
easat-804	418	9	of	of	ADP
easat-804	418	10	conduct	conduct	NOUN
easat-804	418	11	is	be	AUX
easat-804	418	12	vital	vital	ADJ
easat-804	418	13	to	to	ADP
easat-804	418	14	developing	develop	VERB
easat-804	418	15	ethical	ethical	ADJ
easat-804	418	16	behaviour	behaviour	NOUN
easat-804	418	17	within	within	ADP
easat-804	418	18	our	our	PRON
easat-804	418	19	organisation	organisation	NOUN
easat-804	418	20	.	.	PUNCT
easat-804	419	1	respondents	respondent	NOUN
easat-804	419	2	strongly	strongly	ADV
easat-804	419	3	agree	agree	VERB
easat-804	419	4	(	(	PUNCT
easat-804	419	5	with	with	ADP
easat-804	419	6	a	a	DET
easat-804	419	7	mean	mean	NOUN
easat-804	419	8	of	of	ADP
easat-804	419	9	5.406	5.406	NUM
easat-804	419	10	)	)	PUNCT
easat-804	419	11	that	that	SCONJ
easat-804	419	12	a	a	DET
easat-804	419	13	clear	clear	ADJ
easat-804	419	14	and	and	CCONJ
easat-804	419	15	comprehensive	comprehensive	ADJ
easat-804	419	16	code	code	NOUN
easat-804	419	17	of	of	ADP
easat-804	419	18	conduct	conduct	NOUN
easat-804	419	19	is	be	AUX
easat-804	419	20	required	require	VERB
easat-804	419	21	to	to	PART
easat-804	419	22	foster	foster	VERB
easat-804	419	23	ethical	ethical	ADJ
easat-804	419	24	behaviour	behaviour	NOUN
easat-804	419	25	inside	inside	ADP
easat-804	419	26	the	the	DET
easat-804	419	27	organisation	organisation	NOUN
easat-804	419	28	.	.	PUNCT
easat-804	420	1	the	the	DET
easat-804	420	2	standard	standard	ADJ
easat-804	420	3	deviation	deviation	NOUN
easat-804	420	4	of	of	ADP
easat-804	420	5	0.685	0.685	NUM
easat-804	420	6	indicates	indicate	VERB
easat-804	420	7	some	some	DET
easat-804	420	8	response	response	NOUN
easat-804	420	9	variability	variability	NOUN
easat-804	420	10	,	,	PUNCT
easat-804	420	11	but	but	CCONJ
easat-804	420	12	the	the	DET
easat-804	420	13	overall	overall	ADJ
easat-804	420	14	consensus	consensus	NOUN
easat-804	420	15	is	be	AUX
easat-804	420	16	positive	positive	ADJ
easat-804	420	17	.	.	PUNCT
easat-804	421	1	sixth	sixth	ADJ
easat-804	421	2	,	,	PUNCT
easat-804	421	3	i	i	PRON
easat-804	421	4	agree	agree	VERB
easat-804	421	5	that	that	SCONJ
easat-804	421	6	offering	offer	VERB
easat-804	421	7	safety	safety	NOUN
easat-804	421	8	to	to	ADP
easat-804	421	9	individuals	individual	NOUN
easat-804	421	10	who	who	PRON
easat-804	421	11	reveal	reveal	VERB
easat-804	421	12	misconduct	misconduct	NOUN
easat-804	421	13	is	be	AUX
easat-804	421	14	critical	critical	ADJ
easat-804	421	15	to	to	ADP
easat-804	421	16	building	build	VERB
easat-804	421	17	a	a	DET
easat-804	421	18	culture	culture	NOUN
easat-804	421	19	of	of	ADP
easat-804	421	20	trust	trust	NOUN
easat-804	421	21	and	and	CCONJ
easat-804	421	22	accountability	accountability	NOUN
easat-804	421	23	inside	inside	ADP
easat-804	421	24	our	our	PRON
easat-804	421	25	organisation	organisation	NOUN
easat-804	421	26	.	.	PUNCT
easat-804	422	1	respondents	respondent	NOUN
easat-804	422	2	strongly	strongly	ADV
easat-804	422	3	agree	agree	VERB
easat-804	422	4	(	(	PUNCT
easat-804	422	5	with	with	ADP
easat-804	422	6	a	a	DET
easat-804	422	7	mean	mean	NOUN
easat-804	422	8	of	of	ADP
easat-804	422	9	5.421	5.421	NUM
easat-804	422	10	)	)	PUNCT
easat-804	422	11	that	that	SCONJ
easat-804	422	12	protecting	protect	VERB
easat-804	422	13	whistleblowers	whistleblower	NOUN
easat-804	422	14	is	be	AUX
easat-804	422	15	critical	critical	ADJ
easat-804	422	16	for	for	ADP
easat-804	422	17	building	build	VERB
easat-804	422	18	an	an	DET
easat-804	422	19	organisational	organisational	ADJ
easat-804	422	20	culture	culture	NOUN
easat-804	422	21	of	of	ADP
easat-804	422	22	trust	trust	NOUN
easat-804	422	23	and	and	CCONJ
easat-804	422	24	accountability	accountability	NOUN
easat-804	422	25	.	.	PUNCT
easat-804	423	1	the	the	DET
easat-804	423	2	standard	standard	ADJ
easat-804	423	3	deviation	deviation	NOUN
easat-804	423	4	of	of	ADP
easat-804	423	5	0.749	0.749	NUM
easat-804	423	6	indicates	indicate	VERB
easat-804	423	7	some	some	DET
easat-804	423	8	response	response	NOUN
easat-804	423	9	variability	variability	NOUN
easat-804	423	10	,	,	PUNCT
easat-804	423	11	but	but	CCONJ
easat-804	423	12	the	the	DET
easat-804	423	13	overall	overall	ADJ
easat-804	423	14	consensus	consensus	NOUN
easat-804	423	15	is	be	AUX
easat-804	423	16	positive	positive	ADJ
easat-804	423	17	.	.	PUNCT
easat-804	424	1	seventh	seventh	ADJ
easat-804	424	2	,	,	PUNCT
easat-804	424	3	stringent	stringent	ADJ
easat-804	424	4	control	control	NOUN
easat-804	424	5	of	of	ADP
easat-804	424	6	processes	process	NOUN
easat-804	424	7	and	and	CCONJ
easat-804	424	8	individuals	individual	NOUN
easat-804	424	9	is	be	AUX
easat-804	424	10	critical	critical	ADJ
easat-804	424	11	for	for	ADP
easat-804	424	12	maintaining	maintain	VERB
easat-804	424	13	quality	quality	NOUN
easat-804	424	14	standards	standard	NOUN
easat-804	424	15	and	and	CCONJ
easat-804	424	16	improving	improve	VERB
easat-804	424	17	operational	operational	ADJ
easat-804	424	18	efficiency	efficiency	NOUN
easat-804	424	19	inside	inside	ADP
easat-804	424	20	our	our	PRON
easat-804	424	21	organisation	organisation	NOUN
easat-804	424	22	.	.	PUNCT
easat-804	425	1	respondents	respondent	NOUN
easat-804	425	2	highly	highly	ADV
easat-804	425	3	agree	agree	VERB
easat-804	425	4	(	(	PUNCT
easat-804	425	5	with	with	ADP
easat-804	425	6	a	a	DET
easat-804	425	7	mean	mean	ADJ
easat-804	425	8	score	score	NOUN
easat-804	425	9	of	of	ADP
easat-804	425	10	5.413	5.413	NUM
easat-804	425	11	)	)	PUNCT
easat-804	425	12	that	that	SCONJ
easat-804	425	13	strict	strict	ADJ
easat-804	425	14	control	control	NOUN
easat-804	425	15	of	of	ADP
easat-804	425	16	procedures	procedure	NOUN
easat-804	425	17	and	and	CCONJ
easat-804	425	18	employees	employee	NOUN
easat-804	425	19	is	be	AUX
easat-804	425	20	essential	essential	ADJ
easat-804	425	21	for	for	ADP
easat-804	425	22	sustaining	sustain	VERB
easat-804	425	23	quality	quality	NOUN
easat-804	425	24	standards	standard	NOUN
easat-804	425	25	and	and	CCONJ
easat-804	425	26	operating	operating	NOUN
easat-804	425	27	efficiency	efficiency	NOUN
easat-804	425	28	.	.	PUNCT
easat-804	426	1	the	the	DET
easat-804	426	2	standard	standard	ADJ
easat-804	426	3	deviation	deviation	NOUN
easat-804	426	4	of	of	ADP
easat-804	426	5	0.718	0.718	NUM
easat-804	426	6	indicates	indicate	VERB
easat-804	426	7	some	some	DET
easat-804	426	8	response	response	NOUN
easat-804	426	9	variability	variability	NOUN
easat-804	426	10	,	,	PUNCT
easat-804	426	11	but	but	CCONJ
easat-804	426	12	the	the	DET
easat-804	426	13	overall	overall	ADJ
easat-804	426	14	consensus	consensus	NOUN
easat-804	426	15	is	be	AUX
easat-804	426	16	positive	positive	ADJ
easat-804	426	17	.	.	PUNCT
easat-804	427	1	eighth	eighth	ADJ
easat-804	427	2	,	,	PUNCT
easat-804	427	3	implementing	implement	VERB
easat-804	427	4	a	a	DET
easat-804	427	5	thorough	thorough	ADJ
easat-804	427	6	training	training	NOUN
easat-804	427	7	system	system	NOUN
easat-804	427	8	that	that	PRON
easat-804	427	9	successfully	successfully	ADV
easat-804	427	10	transmits	transmit	VERB
easat-804	427	11	necessary	necessary	ADJ
easat-804	427	12	skills	skill	NOUN
easat-804	427	13	and	and	CCONJ
easat-804	427	14	knowledge	knowledge	NOUN
easat-804	427	15	to	to	ADP
easat-804	427	16	staff	staff	NOUN
easat-804	427	17	is	be	AUX
easat-804	427	18	critical	critical	ADJ
easat-804	427	19	to	to	ADP
easat-804	427	20	encouraging	encourage	VERB
easat-804	427	21	their	their	PRON
easat-804	427	22	performance	performance	NOUN
easat-804	427	23	and	and	CCONJ
easat-804	427	24	facilitating	facilitate	VERB
easat-804	427	25	their	their	PRON
easat-804	427	26	professional	professional	ADJ
easat-804	427	27	development	development	NOUN
easat-804	427	28	inside	inside	ADP
easat-804	427	29	our	our	PRON
easat-804	427	30	organisation	organisation	NOUN
easat-804	427	31	.	.	PUNCT
easat-804	428	1	according	accord	VERB
easat-804	428	2	to	to	ADP
easat-804	428	3	respondents	respondent	NOUN
easat-804	428	4	,	,	PUNCT
easat-804	428	5	implementing	implement	VERB
easat-804	428	6	a	a	DET
easat-804	428	7	thorough	thorough	ADJ
easat-804	428	8	training	training	NOUN
easat-804	428	9	system	system	NOUN
easat-804	428	10	is	be	AUX
easat-804	428	11	critical	critical	ADJ
easat-804	428	12	for	for	ADP
easat-804	428	13	staff	staff	NOUN
easat-804	428	14	performance	performance	NOUN
easat-804	428	15	and	and	CCONJ
easat-804	428	16	professional	professional	ADJ
easat-804	428	17	growth	growth	NOUN
easat-804	428	18	(	(	PUNCT
easat-804	428	19	with	with	ADP
easat-804	428	20	a	a	DET
easat-804	428	21	mean	mean	NOUN
easat-804	428	22	of	of	ADP
easat-804	428	23	5.374	5.374	NUM
easat-804	428	24	)	)	PUNCT
easat-804	428	25	.	.	PUNCT
easat-804	429	1	the	the	DET
easat-804	429	2	standard	standard	ADJ
easat-804	429	3	deviation	deviation	NOUN
easat-804	429	4	of	of	ADP
easat-804	429	5	0.677	0.677	NUM
easat-804	429	6	indicates	indicate	VERB
easat-804	429	7	some	some	DET
easat-804	429	8	response	response	NOUN
easat-804	429	9	variability	variability	NOUN
easat-804	429	10	,	,	PUNCT
easat-804	429	11	although	although	SCONJ
easat-804	429	12	the	the	DET
easat-804	429	13	overall	overall	ADJ
easat-804	429	14	consensus	consensus	NOUN
easat-804	429	15	is	be	AUX
easat-804	429	16	positive	positive	ADJ
easat-804	429	17	.	.	PUNCT
easat-804	430	1	ninth	ninth	ADJ
easat-804	430	2	,	,	PUNCT
easat-804	430	3	providing	provide	VERB
easat-804	430	4	an	an	DET
easat-804	430	5	income	income	NOUN
easat-804	430	6	level	level	NOUN
easat-804	430	7	corresponding	correspond	VERB
easat-804	430	8	to	to	ADP
easat-804	430	9	employees	employee	NOUN
easat-804	430	10	'	'	PART
easat-804	430	11	roles	role	NOUN
easat-804	430	12	and	and	CCONJ
easat-804	430	13	responsibilities	responsibility	NOUN
easat-804	430	14	is	be	AUX
easat-804	430	15	critical	critical	ADJ
easat-804	430	16	for	for	ADP
easat-804	430	17	maintaining	maintain	VERB
easat-804	430	18	their	their	PRON
easat-804	430	19	contentment	contentment	NOUN
easat-804	430	20	and	and	CCONJ
easat-804	430	21	retention	retention	NOUN
easat-804	430	22	within	within	ADP
easat-804	430	23	our	our	PRON
easat-804	430	24	organisation	organisation	NOUN
easat-804	430	25	.	.	PUNCT
easat-804	431	1	with	with	ADP
easat-804	431	2	a	a	DET
easat-804	431	3	mean	mean	NOUN
easat-804	431	4	of	of	ADP
easat-804	431	5	5.289	5.289	NUM
easat-804	431	6	,	,	PUNCT
easat-804	431	7	respondents	respondent	NOUN
easat-804	431	8	think	think	VERB
easat-804	431	9	providing	provide	VERB
easat-804	431	10	suitable	suitable	ADJ
easat-804	431	11	salary	salary	NOUN
easat-804	431	12	levels	level	NOUN
easat-804	431	13	is	be	AUX
easat-804	431	14	vital	vital	ADJ
easat-804	431	15	for	for	ADP
easat-804	431	16	employee	employee	NOUN
easat-804	431	17	satisfaction	satisfaction	NOUN
easat-804	431	18	and	and	CCONJ
easat-804	431	19	retention	retention	NOUN
easat-804	431	20	.	.	PUNCT
easat-804	432	1	the	the	DET
easat-804	432	2	increased	increase	VERB
easat-804	432	3	standard	standard	ADJ
easat-804	432	4	deviation	deviation	NOUN
easat-804	432	5	of	of	ADP
easat-804	432	6	0.768	0.768	NUM
easat-804	432	7	indicates	indicate	VERB
easat-804	432	8	greater	great	ADJ
easat-804	432	9	response	response	NOUN
easat-804	432	10	variability	variability	NOUN
easat-804	432	11	,	,	PUNCT
easat-804	432	12	but	but	CCONJ
easat-804	432	13	the	the	DET
easat-804	432	14	consensus	consensus	NOUN
easat-804	432	15	remains	remain	VERB
easat-804	432	16	positive	positive	ADJ
easat-804	432	17	.	.	PUNCT
easat-804	433	1	tenth	tenth	ADV
easat-804	433	2	,	,	PUNCT
easat-804	433	3	i	i	PRON
easat-804	433	4	agree	agree	VERB
easat-804	433	5	that	that	SCONJ
easat-804	433	6	an	an	DET
easat-804	433	7	equal	equal	ADJ
easat-804	433	8	and	and	CCONJ
easat-804	433	9	thorough	thorough	ADJ
easat-804	433	10	personnel	personnel	NOUN
easat-804	433	11	selection	selection	NOUN
easat-804	433	12	system	system	NOUN
easat-804	433	13	is	be	AUX
easat-804	433	14	critical	critical	ADJ
easat-804	433	15	in	in	ADP
easat-804	433	16	recruiting	recruit	VERB
easat-804	433	17	employees	employee	NOUN
easat-804	433	18	whose	whose	DET
easat-804	433	19	talents	talent	NOUN
easat-804	433	20	and	and	CCONJ
easat-804	433	21	traits	trait	NOUN
easat-804	433	22	align	align	VERB
easat-804	433	23	with	with	ADP
easat-804	433	24	our	our	PRON
easat-804	433	25	organisational	organisational	ADJ
easat-804	433	26	values	value	NOUN
easat-804	433	27	and	and	CCONJ
easat-804	433	28	objectives	objective	NOUN
easat-804	433	29	.	.	PUNCT
easat-804	434	1	respondents	respondent	NOUN
easat-804	434	2	(	(	PUNCT
easat-804	434	3	with	with	ADP
easat-804	434	4	a	a	DET
easat-804	434	5	mean	mean	NOUN
easat-804	434	6	of	of	ADP
easat-804	434	7	5.331	5.331	NUM
easat-804	434	8	)	)	PUNCT
easat-804	434	9	strongly	strongly	ADV
easat-804	434	10	believe	believe	VERB
easat-804	434	11	that	that	SCONJ
easat-804	434	12	an	an	DET
easat-804	434	13	equal	equal	ADJ
easat-804	434	14	and	and	CCONJ
easat-804	434	15	thorough	thorough	ADJ
easat-804	434	16	staff	staff	NOUN
easat-804	434	17	selection	selection	NOUN
easat-804	434	18	system	system	NOUN
easat-804	434	19	is	be	AUX
easat-804	434	20	critical	critical	ADJ
easat-804	434	21	for	for	ADP
easat-804	434	22	recruiting	recruit	VERB
easat-804	434	23	personnel	personnel	NOUN
easat-804	434	24	corresponding	correspond	VERB
easat-804	434	25	with	with	ADP
easat-804	434	26	organisational	organisational	ADJ
easat-804	434	27	values	value	NOUN
easat-804	434	28	and	and	CCONJ
easat-804	434	29	objectives	objective	NOUN
easat-804	434	30	.	.	PUNCT
easat-804	435	1	the	the	DET
easat-804	435	2	standard	standard	ADJ
easat-804	435	3	deviation	deviation	NOUN
easat-804	435	4	of	of	ADP
easat-804	435	5	0.744	0.744	NUM
easat-804	435	6	indicates	indicate	VERB
easat-804	435	7	some	some	DET
easat-804	435	8	response	response	NOUN
easat-804	435	9	variability	variability	NOUN
easat-804	435	10	,	,	PUNCT
easat-804	435	11	but	but	CCONJ
easat-804	435	12	the	the	DET
easat-804	435	13	overwhelming	overwhelming	ADJ
easat-804	435	14	consensus	consensus	NOUN
easat-804	435	15	is	be	AUX
easat-804	435	16	positive	positive	ADJ
easat-804	435	17	.	.	PUNCT
easat-804	436	1	eleventh	eleventh	ADJ
easat-804	436	2	,	,	PUNCT
easat-804	436	3	transparent	transparent	ADJ
easat-804	436	4	public	public	ADJ
easat-804	436	5	disclosure	disclosure	NOUN
easat-804	436	6	of	of	ADP
easat-804	436	7	financial	financial	ADJ
easat-804	436	8	and	and	CCONJ
easat-804	436	9	operational	operational	ADJ
easat-804	436	10	facts	fact	NOUN
easat-804	436	11	is	be	AUX
easat-804	436	12	necessary	necessary	ADJ
easat-804	436	13	for	for	ADP
easat-804	436	14	cultivating	cultivate	VERB
easat-804	436	15	trust	trust	NOUN
easat-804	436	16	and	and	CCONJ
easat-804	436	17	confidence	confidence	NOUN
easat-804	436	18	among	among	ADP
easat-804	436	19	stakeholders	stakeholder	NOUN
easat-804	436	20	and	and	CCONJ
easat-804	436	21	the	the	DET
easat-804	436	22	larger	large	ADJ
easat-804	436	23	community	community	NOUN
easat-804	436	24	.	.	PUNCT
easat-804	437	1	respondents	respondent	NOUN
easat-804	437	2	highly	highly	ADV
easat-804	437	3	agree	agree	VERB
easat-804	437	4	(	(	PUNCT
easat-804	437	5	with	with	ADP
easat-804	437	6	a	a	DET
easat-804	437	7	mean	mean	NOUN
easat-804	437	8	of	of	ADP
easat-804	437	9	5.326	5.326	NUM
easat-804	437	10	)	)	PUNCT
easat-804	437	11	that	that	SCONJ
easat-804	437	12	full	full	ADJ
easat-804	437	13	public	public	ADJ
easat-804	437	14	disclosure	disclosure	NOUN
easat-804	437	15	of	of	ADP
easat-804	437	16	financial	financial	ADJ
easat-804	437	17	and	and	CCONJ
easat-804	437	18	operational	operational	ADJ
easat-804	437	19	facts	fact	NOUN
easat-804	437	20	is	be	AUX
easat-804	437	21	critical	critical	ADJ
easat-804	437	22	for	for	ADP
easat-804	437	23	creating	create	VERB
easat-804	437	24	trust	trust	NOUN
easat-804	437	25	and	and	CCONJ
easat-804	437	26	confidence	confidence	NOUN
easat-804	437	27	among	among	ADP
easat-804	437	28	stakeholders	stakeholder	NOUN
easat-804	437	29	and	and	CCONJ
easat-804	437	30	the	the	DET
easat-804	437	31	general	general	ADJ
easat-804	437	32	public	public	NOUN
easat-804	437	33	.	.	PUNCT
easat-804	438	1	the	the	DET
easat-804	438	2	standard	standard	ADJ
easat-804	438	3	deviation	deviation	NOUN
easat-804	438	4	of	of	ADP
easat-804	438	5	0.753	0.753	NUM
easat-804	438	6	indicates	indicate	VERB
easat-804	438	7	some	some	DET
easat-804	438	8	response	response	NOUN
easat-804	438	9	variability	variability	NOUN
easat-804	438	10	,	,	PUNCT
easat-804	438	11	but	but	CCONJ
easat-804	438	12	the	the	DET
easat-804	438	13	overwhelming	overwhelming	ADJ
easat-804	438	14	consensus	consensus	NOUN
easat-804	438	15	is	be	AUX
easat-804	438	16	positive	positive	ADJ
easat-804	438	17	.	.	PUNCT
easat-804	439	1	in	in	ADP
easat-804	439	2	conclusion	conclusion	NOUN
easat-804	439	3	,	,	PUNCT
easat-804	439	4	respondents	respondent	NOUN
easat-804	439	5	generally	generally	ADV
easat-804	439	6	have	have	VERB
easat-804	439	7	excellent	excellent	ADJ
easat-804	439	8	attitudes	attitude	NOUN
easat-804	439	9	towards	towards	ADP
easat-804	439	10	fraud	fraud	NOUN
easat-804	439	11	prevention	prevention	NOUN
easat-804	439	12	procedures	procedure	NOUN
easat-804	439	13	within	within	ADP
easat-804	439	14	the	the	DET
easat-804	439	15	organisation	organisation	NOUN
easat-804	439	16	.	.	PUNCT
easat-804	440	1	they	they	PRON
easat-804	440	2	strongly	strongly	ADV
easat-804	440	3	support	support	VERB
easat-804	440	4	compliance	compliance	NOUN
easat-804	440	5	,	,	PUNCT
easat-804	440	6	integrity	integrity	NOUN
easat-804	440	7	,	,	PUNCT
easat-804	440	8	transparency	transparency	NOUN
easat-804	440	9	,	,	PUNCT
easat-804	440	10	accountability	accountability	NOUN
easat-804	440	11	,	,	PUNCT
easat-804	440	12	and	and	CCONJ
easat-804	440	13	ethical	ethical	ADJ
easat-804	440	14	practices	practice	NOUN
easat-804	440	15	.	.	PUNCT
easat-804	441	1	while	while	SCONJ
easat-804	441	2	there	there	PRON
easat-804	441	3	is	be	VERB
easat-804	441	4	significant	significant	ADJ
easat-804	441	5	variation	variation	NOUN
easat-804	441	6	in	in	ADP
easat-804	441	7	responses	response	NOUN
easat-804	441	8	,	,	PUNCT
easat-804	441	9	especially	especially	ADV
easat-804	441	10	regarding	regard	VERB
easat-804	441	11	standard	standard	ADJ
easat-804	441	12	deviations	deviation	NOUN
easat-804	441	13	,	,	PUNCT
easat-804	441	14	the	the	DET
easat-804	441	15	broad	broad	ADJ
easat-804	441	16	agreement	agreement	NOUN
easat-804	441	17	favors	favor	VERB
easat-804	441	18	these	these	DET
easat-804	441	19	fraud	fraud	NOUN
easat-804	441	20	prevention	prevention	NOUN
easat-804	441	21	methods	method	NOUN
easat-804	441	22	.	.	PUNCT
easat-804	442	1	these	these	DET
easat-804	442	2	results	result	NOUN
easat-804	442	3	show	show	VERB
easat-804	442	4	a	a	DET
easat-804	442	5	strong	strong	ADJ
easat-804	442	6	commitment	commitment	NOUN
easat-804	442	7	to	to	ADP
easat-804	442	8	the	the	DET
easat-804	442	9	organisation	organisation	NOUN
easat-804	442	10	's	's	PART
easat-804	442	11	integrity	integrity	NOUN
easat-804	442	12	and	and	CCONJ
easat-804	442	13	ethical	ethical	ADJ
easat-804	442	14	behaviour	behaviour	NOUN
easat-804	442	15	culture	culture	NOUN
easat-804	442	16	.	.	PUNCT
easat-804	443	1	this	this	DET
easat-804	443	2	current	current	ADJ
easat-804	443	3	result	result	NOUN
easat-804	443	4	could	could	AUX
easat-804	443	5	be	be	AUX
easat-804	443	6	aligned	align	VERB
easat-804	443	7	with	with	ADP
easat-804	443	8	the	the	DET
easat-804	443	9	association	association	NOUN
easat-804	443	10	of	of	ADP
easat-804	443	11	certified	certify	VERB
easat-804	443	12	fraud	fraud	NOUN
easat-804	443	13	examiners	examiner	NOUN
easat-804	443	14	(	(	PUNCT
easat-804	443	15	acfe	acfe	NOUN
easat-804	443	16	)	)	PUNCT
easat-804	444	1	[	[	X
easat-804	444	2	1	1	NUM
easat-804	444	3	]	]	PUNCT
easat-804	444	4	,	,	PUNCT
easat-804	444	5	which	which	PRON
easat-804	444	6	emphasized	emphasize	VERB
easat-804	444	7	that	that	SCONJ
easat-804	444	8	the	the	DET
easat-804	444	9	two	two	NUM
easat-804	444	10	predominant	predominant	ADJ
easat-804	444	11	controls	control	NOUN
easat-804	444	12	observed	observe	VERB
easat-804	444	13	in	in	ADP
easat-804	444	14	this	this	DET
easat-804	444	15	study	study	NOUN
easat-804	444	16	were	be	AUX
easat-804	444	17	external	external	ADJ
easat-804	444	18	audits	audits	NOUN
easat-804	444	19	of	of	ADP
easat-804	444	20	financial	financial	ADJ
easat-804	444	21	statements	statement	NOUN
easat-804	444	22	and	and	CCONJ
easat-804	444	23	the	the	DET
easat-804	444	24	implementation	implementation	NOUN
easat-804	444	25	of	of	ADP
easat-804	444	26	a	a	DET
easat-804	444	27	formal	formal	ADJ
easat-804	444	28	code	code	NOUN
easat-804	444	29	of	of	ADP
easat-804	444	30	conduct	conduct	NOUN
easat-804	444	31	.	.	PUNCT
easat-804	445	1	other	other	ADJ
easat-804	445	2	frequently	frequently	ADV
easat-804	445	3	used	use	VERB
easat-804	445	4	controls	control	NOUN
easat-804	445	5	included	include	VERB
easat-804	445	6	the	the	DET
easat-804	445	7	creation	creation	NOUN
easat-804	445	8	of	of	ADP
easat-804	445	9	an	an	DET
easat-804	445	10	internal	internal	ADJ
easat-804	445	11	audit	audit	NOUN
easat-804	445	12	department	department	NOUN
easat-804	445	13	,	,	PUNCT
easat-804	445	14	management	management	NOUN
easat-804	445	15	certification	certification	NOUN
easat-804	445	16	of	of	ADP
easat-804	445	17	financial	financial	ADJ
easat-804	445	18	statements	statement	NOUN
easat-804	445	19	,	,	PUNCT
easat-804	445	20	independent	independent	ADJ
easat-804	445	21	external	external	ADJ
easat-804	445	22	audits	audits	NOUN
easat-804	445	23	of	of	ADP
easat-804	445	24	internal	internal	ADJ
easat-804	445	25	controls	control	NOUN
easat-804	445	26	over	over	ADP
easat-804	445	27	financial	financial	ADJ
easat-804	445	28	reporting	reporting	NOUN
easat-804	445	29	,	,	PUNCT
easat-804	445	30	the	the	DET
easat-804	445	31	provision	provision	NOUN
easat-804	445	32	of	of	ADP
easat-804	445	33	a	a	DET
easat-804	445	34	hotline	hotline	NOUN
easat-804	445	35	for	for	ADP
easat-804	445	36	reporting	report	VERB
easat-804	445	37	concerns	concern	NOUN
easat-804	445	38	,	,	PUNCT
easat-804	445	39	regular	regular	ADJ
easat-804	445	40	management	management	NOUN
easat-804	445	41	reviews	review	NOUN
easat-804	445	42	,	,	PUNCT
easat-804	445	43	the	the	DET
easat-804	445	44	presence	presence	NOUN
easat-804	445	45	of	of	ADP
easat-804	445	46	an	an	DET
easat-804	445	47	audit	audit	NOUN
easat-804	445	48	committee	committee	NOUN
easat-804	445	49	,	,	PUNCT
easat-804	445	50	the	the	DET
easat-804	445	51	provision	provision	NOUN
easat-804	445	52	of	of	ADP
easat-804	445	53	fraud	fraud	NOUN
easat-804	445	54	training	training	NOUN
easat-804	445	55	,	,	PUNCT
easat-804	445	56	the	the	DET
easat-804	445	57	implementation	implementation	NOUN
easat-804	445	58	of	of	ADP
easat-804	445	59	an	an	DET
easat-804	445	60	anti	anti	ADJ
easat-804	445	61	-	-	ADJ
easat-804	445	62	fraud	fraud	ADJ
easat-804	445	63	policy	policy	NOUN
easat-804	445	64	,	,	PUNCT
easat-804	445	65	and	and	CCONJ
easat-804	445	66	the	the	DET
easat-804	445	67	provision	provision	NOUN
easat-804	445	68	of	of	ADP
easat-804	445	69	fraud	fraud	NOUN
easat-804	445	70	training	training	NOUN
easat-804	445	71	sp	sp	NOUN
easat-804	445	72	.	.	PROPN
easat-804	445	73	140	140	NUM
easat-804	445	74	edelweiss	edelweiss	PROPN
easat-804	445	75	applied	apply	VERB
easat-804	445	76	science	science	NOUN
easat-804	445	77	and	and	CCONJ
easat-804	445	78	technology	technology	NOUN
easat-804	445	79	issn	issn	PROPN
easat-804	445	80	:	:	PUNCT
easat-804	445	81	2576	2576	NUM
easat-804	445	82	-	-	SYM
easat-804	445	83	8484	8484	NUM
easat-804	445	84	vol	vol	NOUN
easat-804	445	85	.	.	PROPN
easat-804	445	86	8	8	NUM
easat-804	445	87	,	,	PUNCT
easat-804	445	88	no	no	INTJ
easat-804	445	89	.	.	NOUN
easat-804	446	1	3	3	NUM
easat-804	446	2	:	:	SYM
easat-804	446	3	125	125	NUM
easat-804	446	4	-	-	SYM
easat-804	446	5	144	144	NUM
easat-804	446	6	,	,	PUNCT
easat-804	446	7	2024	2024	NUM
easat-804	446	8	doi	doi	NOUN
easat-804	446	9	:	:	PUNCT
easat-804	446	10	10.55214/25768484.v8i3.804	10.55214/25768484.v8i3.804	PROPN
easat-804	446	11	©	©	ADP
easat-804	446	12	2024	2024	NUM
easat-804	446	13	by	by	ADP
easat-804	446	14	the	the	DET
easat-804	446	15	authors	author	NOUN
easat-804	446	16	;	;	PUNCT
easat-804	447	1	licensee	licensee	PROPN
easat-804	447	2	learning	learn	VERB
easat-804	447	3	gate	gate	NOUN
easat-804	447	4	table	table	NOUN
easat-804	447	5	6	6	NUM
easat-804	447	6	(	(	PUNCT
easat-804	447	7	a	a	NOUN
easat-804	447	8	)	)	PUNCT
easat-804	447	9	.	.	PUNCT
easat-804	448	1	model	model	PROPN
easat-804	448	2	summary	summary	PROPN
easat-804	448	3	.	.	PUNCT
easat-804	449	1	model	model	NOUN
easat-804	449	2	r	r	NOUN
easat-804	449	3	r	r	NOUN
easat-804	449	4	square	square	ADJ
easat-804	449	5	adjusted	adjust	VERB
easat-804	449	6	r	r	NOUN
easat-804	449	7	square	square	ADJ
easat-804	449	8	std	std	NOUN
easat-804	449	9	.	.	PUNCT
easat-804	449	10	error	error	NOUN
easat-804	449	11	of	of	ADP
easat-804	449	12	the	the	DET
easat-804	449	13	estimate	estimate	NOUN
easat-804	450	1	1	1	NUM
easat-804	450	2	0.589a	0.589a	NOUN
easat-804	450	3	0.347	0.347	NUM
easat-804	450	4	0.339	0.339	NUM
easat-804	450	5	0.513	0.513	NUM
easat-804	450	6	note	note	NOUN
easat-804	450	7	:	:	PUNCT
easat-804	450	8	a	a	DET
easat-804	450	9	:	:	PUNCT
easat-804	450	10	dependent	dependent	ADJ
easat-804	450	11	variable	variable	NOUN
easat-804	450	12	:	:	PUNCT
easat-804	450	13	fraud	fraud	NOUN
easat-804	450	14	prevention	prevention	NOUN
easat-804	450	15	.	.	PUNCT
easat-804	451	1	table	table	NOUN
easat-804	451	2	6	6	NUM
easat-804	451	3	(	(	PUNCT
easat-804	451	4	b	b	NOUN
easat-804	451	5	)	)	PUNCT
easat-804	451	6	.	.	PUNCT
easat-804	452	1	anova	anova	PROPN
easat-804	452	2	.	.	PUNCT
easat-804	452	3	model	model	PROPN
easat-804	452	4	sum	sum	NOUN
easat-804	452	5	of	of	ADP
easat-804	452	6	squares	square	NOUN
easat-804	452	7	df	df	PROPN
easat-804	452	8	mean	mean	PROPN
easat-804	452	9	square	square	PROPN
easat-804	452	10	f	f	PROPN
easat-804	452	11	sig	sig	PROPN
easat-804	452	12	.	.	PROPN
easat-804	452	13	1	1	NUM
easat-804	452	14	regression	regression	VERB
easat-804	452	15	74.047	74.047	NUM
easat-804	452	16	7	7	NUM
easat-804	452	17	10.578	10.578	NUM
easat-804	452	18	40.242	40.242	NUM
easat-804	452	19	0.000b	0.000b	NOUN
easat-804	452	20	residual	residual	ADJ
easat-804	452	21	139.056	139.056	NUM
easat-804	452	22	529	529	NUM
easat-804	452	23	0.263	0.263	NUM
easat-804	452	24	total	total	ADJ
easat-804	452	25	213.103	213.103	NUM
easat-804	452	26	536	536	NUM
easat-804	452	27	note	note	NOUN
easat-804	452	28	:	:	PUNCT
easat-804	452	29	b	b	X
easat-804	452	30	:	:	PUNCT
easat-804	452	31	predictors	predictor	NOUN
easat-804	452	32	:	:	PUNCT
easat-804	452	33	(	(	PUNCT
easat-804	452	34	constant	constant	ADJ
easat-804	452	35	)	)	PUNCT
easat-804	452	36	,	,	PUNCT
easat-804	452	37	objective	objective	ADJ
easat-804	452	38	setting	setting	NOUN
easat-804	452	39	,	,	PUNCT
easat-804	452	40	internal	internal	ADJ
easat-804	452	41	environment	environment	NOUN
easat-804	452	42	,	,	PUNCT
easat-804	452	43	information	information	NOUN
easat-804	452	44	and	and	CCONJ
easat-804	452	45	communication	communication	NOUN
easat-804	452	46	,	,	PUNCT
easat-804	452	47	risk	risk	NOUN
easat-804	452	48	response	response	NOUN
easat-804	452	49	,	,	PUNCT
easat-804	452	50	monitoring	monitoring	NOUN
easat-804	452	51	,	,	PUNCT
easat-804	452	52	risk	risk	NOUN
easat-804	452	53	assessment	assessment	NOUN
easat-804	452	54	,	,	PUNCT
easat-804	452	55	control	control	NOUN
easat-804	452	56	activities	activity	NOUN
easat-804	452	57	.	.	PUNCT
easat-804	453	1	table	table	NOUN
easat-804	453	2	6	6	NUM
easat-804	453	3	(	(	PUNCT
easat-804	453	4	c	c	NOUN
easat-804	453	5	)	)	PUNCT
easat-804	453	6	.	.	PUNCT
easat-804	454	1	coefficients	coefficient	NOUN
easat-804	454	2	between	between	ADP
easat-804	454	3	coso	coso	PROPN
easat-804	454	4	components	components	PROPN
easat-804	454	5	and	and	CCONJ
easat-804	454	6	fraud	fraud	PROPN
easat-804	454	7	prevention	prevention	PROPN
easat-804	454	8	.	.	PUNCT
easat-804	455	1	model	model	PROPN
easat-804	455	2	unstandardized	unstandardized	ADJ
easat-804	455	3	coefficients	coefficient	NOUN
easat-804	455	4	std	std	PROPN
easat-804	455	5	.	.	PUNCT
easat-804	456	1	error	error	NOUN
easat-804	456	2	standardized	standardize	VERB
easat-804	456	3	coefficients	coefficient	NOUN
easat-804	456	4	t	t	PROPN
easat-804	456	5	sig	sig	PROPN
easat-804	456	6	.	.	PUNCT
easat-804	457	1	b	b	X
easat-804	457	2	beta	beta	NOUN
easat-804	457	3	1	1	NUM
easat-804	457	4	(	(	PUNCT
easat-804	457	5	constant	constant	ADJ
easat-804	457	6	)	)	PUNCT
easat-804	457	7	2.145	2.145	NUM
easat-804	457	8	0.200	0.200	NUM
easat-804	457	9	10.700	10.700	NUM
easat-804	457	10	0.000	0.000	NUM
easat-804	457	11	objective	objective	NOUN
easat-804	457	12	setting	setting	NOUN
easat-804	457	13	-0.016	-0.016	PROPN
easat-804	457	14	0.095	0.095	NUM
easat-804	457	15	-0.015	-0.015	NUM
easat-804	457	16	-0.168	-0.168	PUNCT
easat-804	457	17	0.867	0.867	NUM
easat-804	457	18	internal	internal	ADJ
easat-804	457	19	environment	environment	NOUN
easat-804	457	20	-0.141	-0.141	X
easat-804	457	21	0.116	0.116	NUM
easat-804	457	22	-0.126	-0.126	NOUN
easat-804	457	23	-1.213	-1.213	PUNCT
easat-804	457	24	0.226	0.226	NUM
easat-804	457	25	information	information	NOUN
easat-804	457	26	and	and	CCONJ
easat-804	457	27	communication	communication	NOUN
easat-804	457	28	0.242	0.242	NUM
easat-804	457	29	0.065	0.065	NUM
easat-804	457	30	0.230	0.230	NUM
easat-804	457	31	3.709	3.709	NUM
easat-804	457	32	0.000	0.000	NUM
easat-804	457	33	risk	risk	NOUN
easat-804	457	34	response	response	NOUN
easat-804	457	35	0.038	0.038	NUM
easat-804	457	36	0.123	0.123	NUM
easat-804	457	37	0.034	0.034	NUM
easat-804	457	38	0.312	0.312	NUM
easat-804	457	39	0.755	0.755	NUM
easat-804	457	40	monitoring	monitor	VERB
easat-804	457	41	0.078	0.078	NUM
easat-804	457	42	0.098	0.098	NUM
easat-804	457	43	0.071	0.071	NUM
easat-804	457	44	0.798	0.798	NUM
easat-804	457	45	0.426	0.426	NUM
easat-804	457	46	risk	risk	NOUN
easat-804	457	47	assessment	assessment	NOUN
easat-804	457	48	0.275	0.275	NUM
easat-804	457	49	0.124	0.124	NUM
easat-804	457	50	0.239	0.239	NUM
easat-804	457	51	2.214	2.214	NUM
easat-804	457	52	0.027	0.027	NUM
easat-804	457	53	control	control	NOUN
easat-804	457	54	activities	activity	NOUN
easat-804	457	55	0.231	0.231	NUM
easat-804	457	56	0.118	0.118	NUM
easat-804	457	57	0.194	0.194	NUM
easat-804	457	58	1.964	1.964	NUM
easat-804	457	59	0.049	0.049	NUM
easat-804	457	60	4.4	4.4	NUM
easat-804	457	61	.	.	PUNCT
easat-804	458	1	coso	coso	PROPN
easat-804	458	2	components	components	PROPN
easat-804	458	3	and	and	CCONJ
easat-804	458	4	fraud	fraud	NOUN
easat-804	458	5	prevention	prevention	NOUN
easat-804	458	6	based	base	VERB
easat-804	458	7	on	on	ADP
easat-804	458	8	table	table	NOUN
easat-804	458	9	6a	6a	NOUN
easat-804	458	10	,	,	PUNCT
easat-804	458	11	the	the	DET
easat-804	458	12	correlation	correlation	NOUN
easat-804	458	13	coefficient	coefficient	NOUN
easat-804	458	14	(	(	PUNCT
easat-804	458	15	r	r	NOUN
easat-804	458	16	)	)	PUNCT
easat-804	458	17	is	be	AUX
easat-804	458	18	0.589	0.589	NUM
easat-804	458	19	,	,	PUNCT
easat-804	458	20	indicating	indicate	VERB
easat-804	458	21	that	that	SCONJ
easat-804	458	22	the	the	DET
easat-804	458	23	coso	coso	PROPN
easat-804	458	24	components	components	PROPN
easat-804	458	25	and	and	CCONJ
easat-804	458	26	fraud	fraud	PROPN
easat-804	458	27	prevention	prevention	NOUN
easat-804	458	28	have	have	VERB
easat-804	458	29	a	a	DET
easat-804	458	30	moderately	moderately	ADV
easat-804	458	31	favourable	favourable	ADJ
easat-804	458	32	association	association	NOUN
easat-804	458	33	.	.	PUNCT
easat-804	459	1	this	this	PRON
easat-804	459	2	implies	imply	VERB
easat-804	459	3	a	a	DET
easat-804	459	4	significant	significant	ADJ
easat-804	459	5	,	,	PUNCT
easat-804	459	6	but	but	CCONJ
easat-804	459	7	not	not	PART
easat-804	459	8	overly	overly	ADV
easat-804	459	9	strong	strong	ADJ
easat-804	459	10	,	,	PUNCT
easat-804	459	11	relationship	relationship	NOUN
easat-804	459	12	between	between	ADP
easat-804	459	13	these	these	DET
easat-804	459	14	factors	factor	NOUN
easat-804	459	15	.	.	PUNCT
easat-804	460	1	the	the	DET
easat-804	460	2	r2	r2	PROPN
easat-804	460	3	value	value	NOUN
easat-804	460	4	is	be	AUX
easat-804	460	5	0.347	0.347	NUM
easat-804	460	6	,	,	PUNCT
easat-804	460	7	indicating	indicate	VERB
easat-804	460	8	that	that	SCONJ
easat-804	460	9	the	the	DET
easat-804	460	10	independent	independent	ADJ
easat-804	460	11	variables	variable	NOUN
easat-804	460	12	in	in	ADP
easat-804	460	13	the	the	DET
easat-804	460	14	model	model	NOUN
easat-804	460	15	can	can	AUX
easat-804	460	16	explain	explain	VERB
easat-804	460	17	about	about	ADV
easat-804	460	18	34.7	34.7	NUM
easat-804	460	19	%	%	NOUN
easat-804	460	20	of	of	ADP
easat-804	460	21	the	the	DET
easat-804	460	22	variance	variance	NOUN
easat-804	460	23	in	in	ADP
easat-804	460	24	fraud	fraud	NOUN
easat-804	460	25	prevention	prevention	NOUN
easat-804	460	26	.	.	PUNCT
easat-804	461	1	while	while	SCONJ
easat-804	461	2	this	this	PRON
easat-804	461	3	accounts	account	VERB
easat-804	461	4	for	for	ADP
easat-804	461	5	a	a	DET
easat-804	461	6	significant	significant	ADJ
easat-804	461	7	percentage	percentage	NOUN
easat-804	461	8	of	of	ADP
easat-804	461	9	the	the	DET
easat-804	461	10	variance	variance	NOUN
easat-804	461	11	,	,	PUNCT
easat-804	461	12	it	it	PRON
easat-804	461	13	also	also	ADV
easat-804	461	14	implies	imply	VERB
easat-804	461	15	that	that	SCONJ
easat-804	461	16	other	other	ADJ
easat-804	461	17	factors	factor	NOUN
easat-804	461	18	not	not	PART
easat-804	461	19	included	include	VERB
easat-804	461	20	in	in	ADP
easat-804	461	21	the	the	DET
easat-804	461	22	model	model	NOUN
easat-804	461	23	may	may	AUX
easat-804	461	24	impact	impact	VERB
easat-804	461	25	fraud	fraud	NOUN
easat-804	461	26	prevention	prevention	NOUN
easat-804	461	27	.	.	PUNCT
easat-804	462	1	the	the	DET
easat-804	462	2	adjusted	adjusted	ADJ
easat-804	462	3	r	r	NOUN
easat-804	462	4	square	square	NOUN
easat-804	462	5	,	,	PUNCT
easat-804	462	6	which	which	PRON
easat-804	462	7	considers	consider	VERB
easat-804	462	8	the	the	DET
easat-804	462	9	number	number	NOUN
easat-804	462	10	of	of	ADP
easat-804	462	11	predictors	predictor	NOUN
easat-804	462	12	for	for	ADP
easat-804	462	13	coso	coso	PROPN
easat-804	462	14	components	component	NOUN
easat-804	462	15	,	,	PUNCT
easat-804	462	16	is	be	AUX
easat-804	462	17	0.339	0.339	NUM
easat-804	462	18	.	.	PUNCT
easat-804	463	1	even	even	ADV
easat-804	463	2	after	after	ADP
easat-804	463	3	considering	consider	VERB
easat-804	463	4	the	the	DET
easat-804	463	5	model	model	NOUN
easat-804	463	6	's	's	PART
easat-804	463	7	complexity	complexity	NOUN
easat-804	463	8	with	with	ADP
easat-804	463	9	many	many	ADJ
easat-804	463	10	predictors	predictor	NOUN
easat-804	463	11	for	for	ADP
easat-804	463	12	coso	coso	PROPN
easat-804	463	13	components	component	NOUN
easat-804	463	14	,	,	PUNCT
easat-804	463	15	it	it	PRON
easat-804	463	16	still	still	ADV
easat-804	463	17	explains	explain	VERB
easat-804	463	18	around	around	ADP
easat-804	463	19	33.9	33.9	NUM
easat-804	463	20	%	%	NOUN
easat-804	463	21	of	of	ADP
easat-804	463	22	the	the	DET
easat-804	463	23	variance	variance	NOUN
easat-804	463	24	in	in	ADP
easat-804	463	25	fraud	fraud	NOUN
easat-804	463	26	prevention	prevention	NOUN
easat-804	463	27	.	.	PUNCT
easat-804	464	1	the	the	DET
easat-804	464	2	standard	standard	ADJ
easat-804	464	3	error	error	NOUN
easat-804	464	4	of	of	ADP
easat-804	464	5	the	the	DET
easat-804	464	6	estimate	estimate	NOUN
easat-804	464	7	(	(	PUNCT
easat-804	464	8	0.51270	0.51270	NUM
easat-804	464	9	)	)	PUNCT
easat-804	464	10	shows	show	VERB
easat-804	464	11	the	the	DET
easat-804	464	12	average	average	ADJ
easat-804	464	13	error	error	NOUN
easat-804	464	14	,	,	PUNCT
easat-804	464	15	or	or	CCONJ
easat-804	464	16	the	the	DET
easat-804	464	17	amount	amount	NOUN
easat-804	464	18	to	to	PART
easat-804	464	19	which	which	PRON
easat-804	464	20	anticipated	anticipate	VERB
easat-804	464	21	values	value	NOUN
easat-804	464	22	differ	differ	VERB
easat-804	464	23	from	from	ADP
easat-804	464	24	actual	actual	ADJ
easat-804	464	25	values	value	NOUN
easat-804	464	26	,	,	PUNCT
easat-804	464	27	and	and	CCONJ
easat-804	464	28	the	the	DET
easat-804	464	29	model	model	NOUN
easat-804	464	30	fits	fit	VERB
easat-804	464	31	the	the	DET
easat-804	464	32	data	datum	NOUN
easat-804	464	33	better	well	ADV
easat-804	464	34	.	.	PUNCT
easat-804	465	1	according	accord	VERB
easat-804	465	2	to	to	ADP
easat-804	465	3	the	the	DET
easat-804	465	4	anova	anova	PROPN
easat-804	465	5	in	in	ADP
easat-804	465	6	table	table	NOUN
easat-804	465	7	6b	6b	NOUN
easat-804	465	8	,	,	PUNCT
easat-804	465	9	the	the	DET
easat-804	465	10	regression	regression	NOUN
easat-804	465	11	model	model	NOUN
easat-804	465	12	is	be	AUX
easat-804	465	13	highly	highly	ADV
easat-804	465	14	statistically	statistically	ADV
easat-804	465	15	significant	significant	ADJ
easat-804	465	16	(	(	PUNCT
easat-804	465	17	p	p	NOUN
easat-804	465	18	-	-	PUNCT
easat-804	465	19	value	value	NOUN
easat-804	465	20	of	of	ADP
easat-804	465	21	000	000	NUM
easat-804	465	22	)	)	PUNCT
easat-804	465	23	.	.	PUNCT
easat-804	466	1	this	this	PRON
easat-804	466	2	implies	imply	VERB
easat-804	466	3	that	that	SCONJ
easat-804	466	4	at	at	ADV
easat-804	466	5	least	least	ADV
easat-804	466	6	one	one	NUM
easat-804	466	7	independent	independent	ADJ
easat-804	466	8	factor	factor	NOUN
easat-804	466	9	from	from	ADP
easat-804	466	10	coso	coso	PROPN
easat-804	466	11	components	component	NOUN
easat-804	466	12	substantially	substantially	ADV
easat-804	466	13	impacts	impact	VERB
easat-804	466	14	fraud	fraud	NOUN
easat-804	466	15	prevention	prevention	NOUN
easat-804	466	16	.	.	PUNCT
easat-804	467	1	the	the	DET
easat-804	467	2	coefficients	coefficient	NOUN
easat-804	467	3	shed	shed	VERB
easat-804	467	4	light	light	NOUN
easat-804	467	5	on	on	ADP
easat-804	467	6	each	each	DET
easat-804	467	7	independent	independent	ADJ
easat-804	467	8	variable	variable	NOUN
easat-804	467	9	's	's	PART
easat-804	467	10	(	(	PUNCT
easat-804	467	11	coso	coso	NOUN
easat-804	467	12	components	component	NOUN
easat-804	467	13	)	)	PUNCT
easat-804	467	14	specific	specific	ADJ
easat-804	467	15	contribution	contribution	NOUN
easat-804	467	16	to	to	PART
easat-804	467	17	fraud	fraud	NOUN
easat-804	467	18	prevention	prevention	NOUN
easat-804	467	19	.	.	PUNCT
easat-804	468	1	the	the	DET
easat-804	468	2	results	result	NOUN
easat-804	468	3	of	of	ADP
easat-804	468	4	the	the	DET
easat-804	468	5	impact	impact	NOUN
easat-804	468	6	of	of	ADP
easat-804	468	7	coso	coso	PROPN
easat-804	468	8	components	component	NOUN
easat-804	468	9	on	on	ADP
easat-804	468	10	fraud	fraud	NOUN
easat-804	468	11	prevention	prevention	NOUN
easat-804	468	12	are	be	AUX
easat-804	468	13	in	in	ADP
easat-804	468	14	table	table	NOUN
easat-804	468	15	6c	6c	NOUN
easat-804	468	16	.	.	PUNCT
easat-804	469	1	first	first	ADV
easat-804	469	2	,	,	PUNCT
easat-804	469	3	the	the	DET
easat-804	469	4	objective	objective	ADJ
easat-804	469	5	setting	setting	NOUN
easat-804	469	6	has	have	VERB
easat-804	469	7	a	a	DET
easat-804	469	8	-0.016	-0.016	ADJ
easat-804	469	9	coefficient	coefficient	NOUN
easat-804	469	10	and	and	CCONJ
easat-804	469	11	a	a	DET
easat-804	469	12	non	non	ADJ
easat-804	469	13	-	-	ADJ
easat-804	469	14	significant	significant	ADJ
easat-804	469	15	p	p	NOUN
easat-804	469	16	-	-	PUNCT
easat-804	469	17	value	value	NOUN
easat-804	469	18	(	(	PUNCT
easat-804	469	19	0.867	0.867	NUM
easat-804	469	20	)	)	PUNCT
easat-804	469	21	.	.	PUNCT
easat-804	470	1	this	this	PRON
easat-804	470	2	implies	imply	VERB
easat-804	470	3	no	no	DET
easat-804	470	4	statistically	statistically	ADV
easat-804	470	5	significant	significant	ADJ
easat-804	470	6	link	link	NOUN
easat-804	470	7	between	between	ADP
easat-804	470	8	objective	objective	ADJ
easat-804	470	9	setting	setting	NOUN
easat-804	470	10	and	and	CCONJ
easat-804	470	11	fraud	fraud	NOUN
easat-804	470	12	prevention	prevention	NOUN
easat-804	470	13	.	.	PUNCT
easat-804	471	1	therefore	therefore	ADV
easat-804	471	2	,	,	PUNCT
easat-804	471	3	h1	h1	PROPN
easat-804	471	4	is	be	AUX
easat-804	471	5	rejected	reject	VERB
easat-804	471	6	.	.	PUNCT
easat-804	472	1	second	second	ADV
easat-804	472	2	,	,	PUNCT
easat-804	472	3	the	the	DET
easat-804	472	4	internal	internal	ADJ
easat-804	472	5	environment	environment	NOUN
easat-804	472	6	has	have	VERB
easat-804	472	7	a	a	DET
easat-804	472	8	coefficient	coefficient	NOUN
easat-804	472	9	of	of	ADP
easat-804	472	10	-0.141	-0.141	PUNCT
easat-804	472	11	and	and	CCONJ
easat-804	472	12	a	a	DET
easat-804	472	13	p	p	NOUN
easat-804	472	14	-	-	PUNCT
easat-804	472	15	value	value	NOUN
easat-804	472	16	of	of	ADP
easat-804	472	17	0.226	0.226	NUM
easat-804	472	18	.	.	PUNCT
easat-804	473	1	this	this	DET
easat-804	473	2	model	model	NOUN
easat-804	473	3	has	have	VERB
easat-804	473	4	no	no	DET
easat-804	473	5	statistically	statistically	ADV
easat-804	473	6	significant	significant	ADJ
easat-804	473	7	association	association	NOUN
easat-804	473	8	between	between	ADP
easat-804	473	9	the	the	DET
easat-804	473	10	internal	internal	ADJ
easat-804	473	11	environment	environment	NOUN
easat-804	473	12	and	and	CCONJ
easat-804	473	13	fraud	fraud	NOUN
easat-804	473	14	prevention	prevention	NOUN
easat-804	473	15	.	.	PUNCT
easat-804	474	1	therefore	therefore	ADV
easat-804	474	2	,	,	PUNCT
easat-804	474	3	h2	h2	PROPN
easat-804	474	4	is	be	AUX
easat-804	474	5	rejected	reject	VERB
easat-804	474	6	.	.	PUNCT
easat-804	475	1	third	third	ADJ
easat-804	475	2	,	,	PUNCT
easat-804	475	3	risk	risk	NOUN
easat-804	475	4	assessment	assessment	NOUN
easat-804	475	5	has	have	VERB
easat-804	475	6	a	a	DET
easat-804	475	7	positive	positive	ADJ
easat-804	475	8	coefficient	coefficient	NOUN
easat-804	475	9	of	of	ADP
easat-804	475	10	0.275	0.275	NUM
easat-804	475	11	and	and	CCONJ
easat-804	475	12	a	a	DET
easat-804	475	13	p	p	NOUN
easat-804	475	14	-	-	PUNCT
easat-804	475	15	value	value	NOUN
easat-804	475	16	of	of	ADP
easat-804	475	17	0.027	0.027	NUM
easat-804	475	18	.	.	PUNCT
easat-804	476	1	this	this	DET
easat-804	476	2	141	141	NUM
easat-804	476	3	edelweiss	edelweiss	PROPN
easat-804	476	4	applied	apply	VERB
easat-804	476	5	science	science	NOUN
easat-804	476	6	and	and	CCONJ
easat-804	476	7	technology	technology	NOUN
easat-804	476	8	issn	issn	PROPN
easat-804	476	9	:	:	PUNCT
easat-804	476	10	2576	2576	NUM
easat-804	476	11	-	-	SYM
easat-804	476	12	8484	8484	NUM
easat-804	476	13	vol	vol	NOUN
easat-804	476	14	.	.	PROPN
easat-804	477	1	8	8	NUM
easat-804	477	2	,	,	PUNCT
easat-804	477	3	no	no	INTJ
easat-804	477	4	.	.	NOUN
easat-804	478	1	3	3	NUM
easat-804	478	2	:	:	SYM
easat-804	478	3	125	125	NUM
easat-804	478	4	-	-	SYM
easat-804	478	5	144	144	NUM
easat-804	478	6	,	,	PUNCT
easat-804	478	7	2024	2024	NUM
easat-804	478	8	doi	doi	NOUN
easat-804	478	9	:	:	PUNCT
easat-804	478	10	10.55214/25768484.v8i3.804	10.55214/25768484.v8i3.804	PROPN
easat-804	478	11	©	©	ADP
easat-804	478	12	2024	2024	NUM
easat-804	478	13	by	by	ADP
easat-804	478	14	the	the	DET
easat-804	478	15	authors	author	NOUN
easat-804	478	16	;	;	PUNCT
easat-804	478	17	licensee	licensee	PROPN
easat-804	478	18	learning	learn	VERB
easat-804	478	19	gate	gate	PROPN
easat-804	478	20	means	mean	VERB
easat-804	478	21	that	that	SCONJ
easat-804	478	22	organisations	organisation	NOUN
easat-804	478	23	that	that	PRON
easat-804	478	24	undertake	undertake	VERB
easat-804	478	25	more	more	ADV
easat-804	478	26	thorough	thorough	ADJ
easat-804	478	27	risk	risk	NOUN
easat-804	478	28	assessments	assessment	NOUN
easat-804	478	29	have	have	VERB
easat-804	478	30	more	more	ADV
easat-804	478	31	effective	effective	ADJ
easat-804	478	32	fraud	fraud	NOUN
easat-804	478	33	prevention	prevention	NOUN
easat-804	478	34	procedures	procedure	NOUN
easat-804	478	35	.	.	PUNCT
easat-804	479	1	therefore	therefore	ADV
easat-804	479	2	,	,	PUNCT
easat-804	479	3	h3	h3	NOUN
easat-804	479	4	is	be	AUX
easat-804	479	5	accepted	accept	VERB
easat-804	479	6	.	.	PUNCT
easat-804	480	1	fourth	fourth	ADJ
easat-804	480	2	,	,	PUNCT
easat-804	480	3	risk	risk	NOUN
easat-804	480	4	response	response	NOUN
easat-804	480	5	has	have	VERB
easat-804	480	6	a	a	DET
easat-804	480	7	coefficient	coefficient	NOUN
easat-804	480	8	of	of	ADP
easat-804	480	9	0.038	0.038	NUM
easat-804	480	10	and	and	CCONJ
easat-804	480	11	a	a	DET
easat-804	480	12	non	non	ADJ
easat-804	480	13	-	-	ADJ
easat-804	480	14	significant	significant	ADJ
easat-804	480	15	p	p	NOUN
easat-804	480	16	-	-	PUNCT
easat-804	480	17	value	value	NOUN
easat-804	480	18	of	of	ADP
easat-804	480	19	0.755	0.755	NUM
easat-804	480	20	,	,	PUNCT
easat-804	480	21	indicating	indicate	VERB
easat-804	480	22	that	that	SCONJ
easat-804	480	23	it	it	PRON
easat-804	480	24	does	do	AUX
easat-804	480	25	not	not	PART
easat-804	480	26	affect	affect	VERB
easat-804	480	27	fraud	fraud	NOUN
easat-804	480	28	prevention	prevention	NOUN
easat-804	480	29	in	in	ADP
easat-804	480	30	this	this	DET
easat-804	480	31	scenario	scenario	NOUN
easat-804	480	32	.	.	PUNCT
easat-804	481	1	therefore	therefore	ADV
easat-804	481	2	,	,	PUNCT
easat-804	481	3	h4	h4	PROPN
easat-804	481	4	is	be	AUX
easat-804	481	5	rejected	reject	VERB
easat-804	481	6	.	.	PUNCT
easat-804	482	1	fifth	fifth	ADJ
easat-804	482	2	,	,	PUNCT
easat-804	482	3	monitoring	monitoring	NOUN
easat-804	482	4	has	have	VERB
easat-804	482	5	a	a	DET
easat-804	482	6	coefficient	coefficient	NOUN
easat-804	482	7	of	of	ADP
easat-804	482	8	0.078	0.078	NUM
easat-804	482	9	and	and	CCONJ
easat-804	482	10	a	a	DET
easat-804	482	11	non	non	ADJ
easat-804	482	12	-	-	ADJ
easat-804	482	13	significant	significant	ADJ
easat-804	482	14	p	p	NOUN
easat-804	482	15	-	-	PUNCT
easat-804	482	16	value	value	NOUN
easat-804	482	17	(	(	PUNCT
easat-804	482	18	0.426	0.426	NUM
easat-804	482	19	)	)	PUNCT
easat-804	482	20	in	in	ADP
easat-804	482	21	this	this	DET
easat-804	482	22	model	model	NOUN
easat-804	482	23	,	,	PUNCT
easat-804	482	24	suggesting	suggest	VERB
easat-804	482	25	that	that	SCONJ
easat-804	482	26	it	it	PRON
easat-804	482	27	is	be	AUX
easat-804	482	28	not	not	PART
easat-804	482	29	a	a	DET
easat-804	482	30	statistically	statistically	ADV
easat-804	482	31	significant	significant	ADJ
easat-804	482	32	predictor	predictor	NOUN
easat-804	482	33	of	of	ADP
easat-804	482	34	fraud	fraud	NOUN
easat-804	482	35	prevention	prevention	NOUN
easat-804	482	36	.	.	PUNCT
easat-804	483	1	therefore	therefore	ADV
easat-804	483	2	,	,	PUNCT
easat-804	483	3	h5	h5	PROPN
easat-804	483	4	is	be	AUX
easat-804	483	5	rejected	reject	VERB
easat-804	483	6	.	.	PUNCT
easat-804	484	1	sixth	sixth	ADJ
easat-804	484	2	,	,	PUNCT
easat-804	484	3	control	control	NOUN
easat-804	484	4	activities	activity	NOUN
easat-804	484	5	have	have	VERB
easat-804	484	6	a	a	DET
easat-804	484	7	coefficient	coefficient	NOUN
easat-804	484	8	of	of	ADP
easat-804	484	9	0.231	0.231	NUM
easat-804	484	10	and	and	CCONJ
easat-804	484	11	a	a	DET
easat-804	484	12	marginally	marginally	ADV
easat-804	484	13	significant	significant	ADJ
easat-804	484	14	p	p	NOUN
easat-804	484	15	-	-	PUNCT
easat-804	484	16	value	value	NOUN
easat-804	484	17	(	(	PUNCT
easat-804	484	18	0.049	0.049	NUM
easat-804	484	19	)	)	PUNCT
easat-804	484	20	.	.	PUNCT
easat-804	485	1	while	while	SCONJ
easat-804	485	2	the	the	DET
easat-804	485	3	p	p	NOUN
easat-804	485	4	-	-	PUNCT
easat-804	485	5	value	value	NOUN
easat-804	485	6	is	be	AUX
easat-804	485	7	near	near	ADP
easat-804	485	8	the	the	DET
easat-804	485	9	standard	standard	ADJ
easat-804	485	10	significance	significance	NOUN
easat-804	485	11	level	level	NOUN
easat-804	485	12	of	of	ADP
easat-804	485	13	0.05	0.05	NUM
easat-804	485	14	,	,	PUNCT
easat-804	485	15	it	it	PRON
easat-804	485	16	shows	show	VERB
easat-804	485	17	that	that	SCONJ
easat-804	485	18	control	control	NOUN
easat-804	485	19	activities	activity	NOUN
easat-804	485	20	may	may	AUX
easat-804	485	21	favor	favor	VERB
easat-804	485	22	fraud	fraud	NOUN
easat-804	485	23	prevention	prevention	NOUN
easat-804	485	24	.	.	PUNCT
easat-804	486	1	however	however	ADV
easat-804	486	2	,	,	PUNCT
easat-804	486	3	further	further	ADJ
easat-804	486	4	research	research	NOUN
easat-804	486	5	is	be	AUX
easat-804	486	6	required	require	VERB
easat-804	486	7	to	to	PART
easat-804	486	8	confirm	confirm	VERB
easat-804	486	9	this	this	PRON
easat-804	486	10	.	.	PUNCT
easat-804	487	1	therefore	therefore	ADV
easat-804	487	2	,	,	PUNCT
easat-804	487	3	h6	h6	PROPN
easat-804	487	4	is	be	AUX
easat-804	487	5	accepted	accept	VERB
easat-804	487	6	.	.	PUNCT
easat-804	488	1	seventh	seventh	ADJ
easat-804	488	2	,	,	PUNCT
easat-804	488	3	information	information	NOUN
easat-804	488	4	and	and	CCONJ
easat-804	488	5	communication	communication	NOUN
easat-804	488	6	have	have	VERB
easat-804	488	7	a	a	DET
easat-804	488	8	positive	positive	ADJ
easat-804	488	9	coefficient	coefficient	NOUN
easat-804	488	10	of	of	ADP
easat-804	488	11	0.242	0.242	NUM
easat-804	488	12	and	and	CCONJ
easat-804	488	13	a	a	DET
easat-804	488	14	p	p	NOUN
easat-804	488	15	value	value	NOUN
easat-804	488	16	of	of	ADP
easat-804	488	17	0.000	0.000	NUM
easat-804	488	18	.	.	PUNCT
easat-804	489	1	this	this	PRON
easat-804	489	2	suggests	suggest	VERB
easat-804	489	3	that	that	SCONJ
easat-804	489	4	information	information	NOUN
easat-804	489	5	and	and	CCONJ
easat-804	489	6	communication	communication	NOUN
easat-804	489	7	practices	practice	NOUN
easat-804	489	8	are	be	AUX
easat-804	489	9	having	have	VERB
easat-804	489	10	a	a	DET
easat-804	489	11	favorable	favorable	ADJ
easat-804	489	12	impact	impact	NOUN
easat-804	489	13	on	on	ADP
easat-804	489	14	fraud	fraud	NOUN
easat-804	489	15	prevention	prevention	NOUN
easat-804	489	16	efforts	effort	NOUN
easat-804	489	17	.	.	PUNCT
easat-804	490	1	fraud	fraud	NOUN
easat-804	490	2	prevention	prevention	NOUN
easat-804	490	3	is	be	AUX
easat-804	490	4	more	more	ADV
easat-804	490	5	effective	effective	ADJ
easat-804	490	6	in	in	ADP
easat-804	490	7	organisations	organisation	NOUN
easat-804	490	8	with	with	ADP
easat-804	490	9	better	well	ADJ
easat-804	490	10	information	information	NOUN
easat-804	490	11	and	and	CCONJ
easat-804	490	12	communication	communication	NOUN
easat-804	490	13	procedures	procedure	NOUN
easat-804	490	14	.	.	PUNCT
easat-804	491	1	therefore	therefore	ADV
easat-804	491	2	,	,	PUNCT
easat-804	491	3	h7	h7	PROPN
easat-804	491	4	is	be	AUX
easat-804	491	5	accepted	accept	VERB
easat-804	491	6	.	.	PUNCT
easat-804	492	1	according	accord	VERB
easat-804	492	2	to	to	ADP
easat-804	492	3	the	the	DET
easat-804	492	4	results	result	NOUN
easat-804	492	5	,	,	PUNCT
easat-804	492	6	risk	risk	NOUN
easat-804	492	7	assessment	assessment	NOUN
easat-804	492	8	,	,	PUNCT
easat-804	492	9	information	information	NOUN
easat-804	492	10	and	and	CCONJ
easat-804	492	11	communication	communication	NOUN
easat-804	492	12	,	,	PUNCT
easat-804	492	13	and	and	CCONJ
easat-804	492	14	control	control	NOUN
easat-804	492	15	activities	activity	NOUN
easat-804	492	16	are	be	AUX
easat-804	492	17	important	important	ADJ
easat-804	492	18	drivers	driver	NOUN
easat-804	492	19	of	of	ADP
easat-804	492	20	fraud	fraud	NOUN
easat-804	492	21	prevention	prevention	NOUN
easat-804	492	22	efforts	effort	NOUN
easat-804	492	23	.	.	PUNCT
easat-804	493	1	organisations	organisation	NOUN
easat-804	493	2	may	may	AUX
easat-804	493	3	consider	consider	VERB
easat-804	493	4	investing	invest	VERB
easat-804	493	5	in	in	ADP
easat-804	493	6	clear	clear	ADJ
easat-804	493	7	and	and	CCONJ
easat-804	493	8	effective	effective	ADJ
easat-804	493	9	communication	communication	NOUN
easat-804	493	10	channels	channel	NOUN
easat-804	493	11	connected	connect	VERB
easat-804	493	12	to	to	PART
easat-804	493	13	fraud	fraud	VERB
easat-804	493	14	prevention	prevention	NOUN
easat-804	493	15	and	and	CCONJ
easat-804	493	16	conducting	conduct	VERB
easat-804	493	17	extensive	extensive	ADJ
easat-804	493	18	risk	risk	NOUN
easat-804	493	19	assessments	assessment	NOUN
easat-804	493	20	to	to	PART
easat-804	493	21	improve	improve	VERB
easat-804	493	22	their	their	PRON
easat-804	493	23	anti	anti	ADJ
easat-804	493	24	-	-	ADJ
easat-804	493	25	fraud	fraud	ADJ
easat-804	493	26	procedures	procedure	NOUN
easat-804	493	27	.	.	PUNCT
easat-804	494	1	at	at	ADP
easat-804	494	2	the	the	DET
easat-804	494	3	same	same	ADJ
easat-804	494	4	time	time	NOUN
easat-804	494	5	,	,	PUNCT
easat-804	494	6	several	several	ADJ
easat-804	494	7	components	component	NOUN
easat-804	494	8	(	(	PUNCT
easat-804	494	9	objective	objective	ADJ
easat-804	494	10	setting	setting	NOUN
easat-804	494	11	,	,	PUNCT
easat-804	494	12	internal	internal	ADJ
easat-804	494	13	environment	environment	NOUN
easat-804	494	14	,	,	PUNCT
easat-804	494	15	risk	risk	NOUN
easat-804	494	16	response	response	NOUN
easat-804	494	17	,	,	PUNCT
easat-804	494	18	and	and	CCONJ
easat-804	494	19	monitoring	monitoring	NOUN
easat-804	494	20	)	)	PUNCT
easat-804	494	21	were	be	AUX
easat-804	494	22	not	not	PART
easat-804	494	23	statistically	statistically	ADV
easat-804	494	24	significant	significant	ADJ
easat-804	494	25	in	in	ADP
easat-804	494	26	this	this	DET
easat-804	494	27	study	study	NOUN
easat-804	494	28	.	.	PUNCT
easat-804	495	1	the	the	DET
easat-804	495	2	current	current	ADJ
easat-804	495	3	results	result	NOUN
easat-804	495	4	contradict	contradict	VERB
easat-804	495	5	[	[	X
easat-804	495	6	11	11	NUM
easat-804	495	7	]	]	PUNCT
easat-804	495	8	that	that	PRON
easat-804	495	9	proven	prove	VERB
easat-804	495	10	control	control	NOUN
easat-804	495	11	environments	environment	NOUN
easat-804	495	12	,	,	PUNCT
easat-804	495	13	risk	risk	NOUN
easat-804	495	14	assessment	assessment	NOUN
easat-804	495	15	,	,	PUNCT
easat-804	495	16	control	control	NOUN
easat-804	495	17	activities	activity	NOUN
easat-804	495	18	,	,	PUNCT
easat-804	495	19	information	information	NOUN
easat-804	495	20	and	and	CCONJ
easat-804	495	21	communication	communication	NOUN
easat-804	495	22	,	,	PUNCT
easat-804	495	23	and	and	CCONJ
easat-804	495	24	monitoring	monitoring	NOUN
easat-804	495	25	have	have	VERB
easat-804	495	26	a	a	DET
easat-804	495	27	significant	significant	ADJ
easat-804	495	28	impact	impact	NOUN
easat-804	495	29	on	on	ADP
easat-804	495	30	fraud	fraud	NOUN
easat-804	495	31	prevention	prevention	NOUN
easat-804	495	32	and	and	CCONJ
easat-804	495	33	detection	detection	NOUN
easat-804	495	34	.	.	PUNCT
easat-804	496	1	while	while	SCONJ
easat-804	496	2	bento	bento	NOUN
easat-804	496	3	,	,	PUNCT
easat-804	496	4	et	et	PROPN
easat-804	496	5	al	al	PROPN
easat-804	496	6	.	.	PUNCT
easat-804	497	1	[	[	X
easat-804	497	2	22	22	NUM
easat-804	497	3	]	]	PUNCT
easat-804	497	4	proved	prove	VERB
easat-804	497	5	that	that	SCONJ
easat-804	497	6	control	control	NOUN
easat-804	497	7	environments	environment	NOUN
easat-804	497	8	and	and	CCONJ
easat-804	497	9	activities	activity	NOUN
easat-804	497	10	were	be	AUX
easat-804	497	11	shown	show	VERB
easat-804	497	12	to	to	PART
easat-804	497	13	be	be	AUX
easat-804	497	14	effective	effective	ADJ
easat-804	497	15	in	in	ADP
easat-804	497	16	fraud	fraud	NOUN
easat-804	497	17	prevention	prevention	NOUN
easat-804	497	18	.	.	PUNCT
easat-804	498	1	rahman	rahman	PROPN
easat-804	498	2	and	and	CCONJ
easat-804	498	3	al	al	PROPN
easat-804	498	4	-	-	PUNCT
easat-804	498	5	dhaimesh	dhaimesh	NOUN
easat-804	498	6	[	[	X
easat-804	498	7	21	21	NUM
easat-804	498	8	]	]	PUNCT
easat-804	498	9	show	show	VERB
easat-804	498	10	that	that	SCONJ
easat-804	498	11	internal	internal	ADJ
easat-804	498	12	control	control	NOUN
easat-804	498	13	,	,	PUNCT
easat-804	498	14	event	event	NOUN
easat-804	498	15	identification	identification	NOUN
easat-804	498	16	,	,	PUNCT
easat-804	498	17	risk	risk	NOUN
easat-804	498	18	assessment	assessment	NOUN
easat-804	498	19	and	and	CCONJ
easat-804	498	20	response	response	NOUN
easat-804	498	21	,	,	PUNCT
easat-804	498	22	and	and	CCONJ
easat-804	498	23	control	control	NOUN
easat-804	498	24	activity	activity	NOUN
easat-804	498	25	variables	variable	NOUN
easat-804	498	26	affect	affect	VERB
easat-804	498	27	fraudulent	fraudulent	ADJ
easat-804	498	28	financial	financial	ADJ
easat-804	498	29	reporting	reporting	NOUN
easat-804	498	30	.	.	PUNCT
easat-804	499	1	5	5	X
easat-804	499	2	.	.	X
easat-804	499	3	conclusions	conclusion	NOUN
easat-804	499	4	,	,	PUNCT
easat-804	499	5	limitations	limitation	NOUN
easat-804	499	6	and	and	CCONJ
easat-804	499	7	future	future	ADJ
easat-804	499	8	research	research	NOUN
easat-804	499	9	this	this	DET
easat-804	499	10	study	study	NOUN
easat-804	499	11	sought	seek	VERB
easat-804	499	12	to	to	PART
easat-804	499	13	investigate	investigate	VERB
easat-804	499	14	the	the	DET
easat-804	499	15	perceptions	perception	NOUN
easat-804	499	16	of	of	ADP
easat-804	499	17	risk	risk	NOUN
easat-804	499	18	management	management	NOUN
easat-804	499	19	and	and	CCONJ
easat-804	499	20	internal	internal	ADJ
easat-804	499	21	control	control	NOUN
easat-804	499	22	within	within	ADP
easat-804	499	23	the	the	DET
easat-804	499	24	public	public	ADJ
easat-804	499	25	sector	sector	NOUN
easat-804	499	26	regarding	regard	VERB
easat-804	499	27	fraud	fraud	NOUN
easat-804	499	28	prevention	prevention	NOUN
easat-804	499	29	.	.	PUNCT
easat-804	500	1	through	through	ADP
easat-804	500	2	a	a	DET
easat-804	500	3	detailed	detailed	ADJ
easat-804	500	4	exploration	exploration	NOUN
easat-804	500	5	of	of	ADP
easat-804	500	6	a	a	DET
easat-804	500	7	questionnaire	questionnaire	NOUN
easat-804	500	8	survey	survey	NOUN
easat-804	500	9	,	,	PUNCT
easat-804	500	10	the	the	DET
easat-804	500	11	current	current	ADJ
easat-804	500	12	study	study	NOUN
easat-804	500	13	found	find	VERB
easat-804	500	14	that	that	SCONJ
easat-804	500	15	risk	risk	NOUN
easat-804	500	16	assessment	assessment	NOUN
easat-804	500	17	,	,	PUNCT
easat-804	500	18	information	information	NOUN
easat-804	500	19	and	and	CCONJ
easat-804	500	20	communication	communication	NOUN
easat-804	500	21	,	,	PUNCT
easat-804	500	22	and	and	CCONJ
easat-804	500	23	control	control	NOUN
easat-804	500	24	activities	activity	NOUN
easat-804	500	25	impa	impa	VERB
easat-804	500	26	ct	ct	PROPN
easat-804	500	27	fraud	fraud	PROPN
easat-804	500	28	prevention	prevention	NOUN
easat-804	500	29	in	in	ADP
easat-804	500	30	government	government	NOUN
easat-804	500	31	agencies	agency	NOUN
easat-804	500	32	.	.	PUNCT
easat-804	501	1	the	the	DET
easat-804	501	2	insights	insight	NOUN
easat-804	501	3	garnered	garner	VERB
easat-804	501	4	provide	provide	VERB
easat-804	501	5	a	a	DET
easat-804	501	6	robust	robust	ADJ
easat-804	501	7	foundation	foundation	NOUN
easat-804	501	8	for	for	ADP
easat-804	501	9	understanding	understand	VERB
easat-804	501	10	risk	risk	NOUN
easat-804	501	11	management	management	NOUN
easat-804	501	12	and	and	CCONJ
easat-804	501	13	internal	internal	ADJ
easat-804	501	14	control	control	NOUN
easat-804	501	15	and	and	CCONJ
easat-804	501	16	underscore	underscore	VERB
easat-804	501	17	the	the	DET
easat-804	501	18	coso	coso	PROPN
easat-804	501	19	components	component	NOUN
easat-804	501	20	'	'	PART
easat-804	501	21	significance	significance	NOUN
easat-804	501	22	in	in	ADP
easat-804	501	23	government	government	NOUN
easat-804	501	24	agencies	agency	NOUN
easat-804	501	25	'	'	PART
easat-804	501	26	fraud	fraud	NOUN
easat-804	501	27	prevention	prevention	NOUN
easat-804	501	28	.	.	PUNCT
easat-804	502	1	in	in	ADP
easat-804	502	2	conclusion	conclusion	NOUN
easat-804	502	3	,	,	PUNCT
easat-804	502	4	risk	risk	NOUN
easat-804	502	5	assessment	assessment	NOUN
easat-804	502	6	,	,	PUNCT
easat-804	502	7	control	control	NOUN
easat-804	502	8	activities	activity	NOUN
easat-804	502	9	,	,	PUNCT
easat-804	502	10	information	information	NOUN
easat-804	502	11	,	,	PUNCT
easat-804	502	12	and	and	CCONJ
easat-804	502	13	communication	communication	NOUN
easat-804	502	14	positively	positively	ADV
easat-804	502	15	impact	impact	NOUN
easat-804	502	16	fraud	fraud	NOUN
easat-804	502	17	prevention	prevention	NOUN
easat-804	502	18	,	,	PUNCT
easat-804	502	19	as	as	SCONJ
easat-804	502	20	stated	state	VERB
easat-804	502	21	in	in	ADP
easat-804	502	22	table	table	NOUN
easat-804	502	23	7	7	NUM
easat-804	502	24	.	.	PUNCT
easat-804	503	1	more	more	ADJ
easat-804	503	2	study	study	NOUN
easat-804	503	3	and	and	CCONJ
easat-804	503	4	a	a	DET
easat-804	503	5	better	well	ADJ
easat-804	503	6	understanding	understanding	NOUN
easat-804	503	7	of	of	ADP
easat-804	503	8	the	the	DET
easat-804	503	9	organisation	organisation	NOUN
easat-804	503	10	's	's	PART
easat-804	503	11	unique	unique	ADJ
easat-804	503	12	demands	demand	NOUN
easat-804	503	13	may	may	AUX
easat-804	503	14	yield	yield	VERB
easat-804	503	15	more	more	ADV
easat-804	503	16	conclusive	conclusive	ADJ
easat-804	503	17	results	result	NOUN
easat-804	503	18	for	for	ADP
easat-804	503	19	the	the	DET
easat-804	503	20	public	public	ADJ
easat-804	503	21	sector	sector	NOUN
easat-804	503	22	.	.	PUNCT
easat-804	504	1	finally	finally	ADV
easat-804	504	2	,	,	PUNCT
easat-804	504	3	the	the	DET
easat-804	504	4	analysis	analysis	NOUN
easat-804	504	5	provides	provide	VERB
easat-804	504	6	valuable	valuable	ADJ
easat-804	504	7	insights	insight	NOUN
easat-804	504	8	into	into	ADP
easat-804	504	9	the	the	DET
easat-804	504	10	elements	element	NOUN
easat-804	504	11	that	that	PRON
easat-804	504	12	influence	influence	VERB
easat-804	504	13	fraud	fraud	NOUN
easat-804	504	14	prevention	prevention	NOUN
easat-804	504	15	.	.	PUNCT
easat-804	505	1	organisations	organisation	NOUN
easat-804	505	2	should	should	AUX
easat-804	505	3	prioritise	prioritise	VERB
easat-804	505	4	information	information	NOUN
easat-804	505	5	,	,	PUNCT
easat-804	505	6	communication	communication	NOUN
easat-804	505	7	,	,	PUNCT
easat-804	505	8	and	and	CCONJ
easat-804	505	9	risk	risk	NOUN
easat-804	505	10	assessment	assessment	NOUN
easat-804	505	11	while	while	SCONJ
easat-804	505	12	considering	consider	VERB
easat-804	505	13	other	other	ADJ
easat-804	505	14	considerations	consideration	NOUN
easat-804	505	15	in	in	ADP
easat-804	505	16	their	their	PRON
easat-804	505	17	specific	specific	ADJ
easat-804	505	18	circumstances	circumstance	NOUN
easat-804	505	19	.	.	PUNCT
easat-804	506	1	more	more	ADJ
easat-804	506	2	research	research	NOUN
easat-804	506	3	and	and	CCONJ
easat-804	506	4	continuing	continue	VERB
easat-804	506	5	evaluation	evaluation	NOUN
easat-804	506	6	are	be	AUX
easat-804	506	7	required	require	VERB
easat-804	506	8	to	to	PART
easat-804	506	9	develop	develop	VERB
easat-804	506	10	and	and	CCONJ
easat-804	506	11	sustain	sustain	VERB
easat-804	506	12	effective	effective	ADJ
easat-804	506	13	fraud	fraud	NOUN
easat-804	506	14	prevention	prevention	NOUN
easat-804	506	15	techniques	technique	NOUN
easat-804	506	16	.	.	PUNCT
easat-804	507	1	table	table	NOUN
easat-804	507	2	7	7	NUM
easat-804	507	3	.	.	PUNCT
easat-804	507	4	result	result	PROPN
easat-804	507	5	summary	summary	NOUN
easat-804	507	6	.	.	PUNCT
easat-804	508	1	hypothesis	hypothesis	NOUN
easat-804	508	2	hypothesis	hypothesis	NOUN
easat-804	508	3	statement	statement	NOUN
easat-804	508	4	result	result	VERB
easat-804	508	5	h1	h1	VERB
easat-804	508	6	the	the	DET
easat-804	508	7	objective	objective	ADJ
easat-804	508	8	setting	setting	NOUN
easat-804	508	9	does	do	AUX
easat-804	508	10	affect	affect	VERB
easat-804	508	11	fraud	fraud	NOUN
easat-804	508	12	prevention	prevention	PROPN
easat-804	508	13	reject	reject	PROPN
easat-804	508	14	h2	h2	PROPN
easat-804	508	15	the	the	DET
easat-804	508	16	control	control	NOUN
easat-804	508	17	environment	environment	NOUN
easat-804	508	18	does	do	AUX
easat-804	508	19	affect	affect	VERB
easat-804	508	20	fraud	fraud	NOUN
easat-804	508	21	prevention	prevention	NOUN
easat-804	508	22	.	.	PUNCT
easat-804	509	1	reject	reject	VERB
easat-804	509	2	h3	h3	NOUN
easat-804	509	3	the	the	DET
easat-804	509	4	risk	risk	NOUN
easat-804	509	5	assessment	assessment	NOUN
easat-804	509	6	does	do	AUX
easat-804	509	7	affect	affect	VERB
easat-804	509	8	fraud	fraud	NOUN
easat-804	509	9	prevention	prevention	NOUN
easat-804	509	10	accept	accept	VERB
easat-804	509	11	h4	h4	NOUN
easat-804	509	12	the	the	DET
easat-804	509	13	risk	risk	NOUN
easat-804	509	14	response	response	NOUN
easat-804	509	15	does	do	AUX
easat-804	509	16	affect	affect	VERB
easat-804	509	17	fraud	fraud	NOUN
easat-804	509	18	prevention	prevention	PROPN
easat-804	509	19	reject	reject	PROPN
easat-804	509	20	h5	h5	PROPN
easat-804	509	21	the	the	DET
easat-804	509	22	control	control	NOUN
easat-804	509	23	activities	activity	NOUN
easat-804	509	24	does	do	AUX
easat-804	509	25	affect	affect	VERB
easat-804	509	26	fraud	fraud	NOUN
easat-804	509	27	prevention	prevention	NOUN
easat-804	509	28	accept	accept	VERB
easat-804	509	29	h6	h6	PROPN
easat-804	509	30	the	the	DET
easat-804	509	31	monitoring	monitoring	NOUN
easat-804	509	32	does	do	AUX
easat-804	509	33	affect	affect	VERB
easat-804	509	34	fraud	fraud	NOUN
easat-804	509	35	prevention	prevention	PROPN
easat-804	509	36	reject	reject	PROPN
easat-804	509	37	h7	h7	PROPN
easat-804	509	38	the	the	DET
easat-804	509	39	information	information	NOUN
easat-804	509	40	and	and	CCONJ
easat-804	509	41	communication	communication	NOUN
easat-804	509	42	does	do	AUX
easat-804	509	43	affect	affect	VERB
easat-804	509	44	fraud	fraud	NOUN
easat-804	509	45	prevention	prevention	NOUN
easat-804	509	46	accept	accept	VERB
easat-804	509	47	142	142	NUM
easat-804	509	48	edelweiss	edelweiss	PROPN
easat-804	509	49	applied	apply	VERB
easat-804	509	50	science	science	NOUN
easat-804	509	51	and	and	CCONJ
easat-804	509	52	technology	technology	NOUN
easat-804	509	53	issn	issn	PROPN
easat-804	509	54	:	:	PUNCT
easat-804	509	55	2576	2576	NUM
easat-804	509	56	-	-	SYM
easat-804	509	57	8484	8484	NUM
easat-804	509	58	vol	vol	NOUN
easat-804	509	59	.	.	PROPN
easat-804	509	60	8	8	NUM
easat-804	509	61	,	,	PUNCT
easat-804	509	62	no	no	INTJ
easat-804	509	63	.	.	NOUN
easat-804	510	1	3	3	NUM
easat-804	510	2	:	:	SYM
easat-804	510	3	125	125	NUM
easat-804	510	4	-	-	SYM
easat-804	510	5	144	144	NUM
easat-804	510	6	,	,	PUNCT
easat-804	510	7	2024	2024	NUM
easat-804	510	8	doi	doi	NOUN
easat-804	510	9	:	:	PUNCT
easat-804	510	10	10.55214/25768484.v8i3.804	10.55214/25768484.v8i3.804	PROPN
easat-804	510	11	©	©	ADP
easat-804	510	12	2024	2024	NUM
easat-804	510	13	by	by	ADP
easat-804	510	14	the	the	DET
easat-804	510	15	authors	author	NOUN
easat-804	510	16	;	;	PUNCT
easat-804	510	17	licensee	licensee	PROPN
easat-804	510	18	learning	learning	NOUN
easat-804	510	19	gate	gate	NOUN
easat-804	510	20	nevertheless	nevertheless	ADV
easat-804	510	21	,	,	PUNCT
easat-804	510	22	while	while	SCONJ
easat-804	510	23	the	the	DET
easat-804	510	24	study	study	NOUN
easat-804	510	25	sheds	shed	VERB
easat-804	510	26	light	light	NOUN
easat-804	510	27	on	on	ADP
easat-804	510	28	risk	risk	NOUN
easat-804	510	29	management	management	NOUN
easat-804	510	30	and	and	CCONJ
easat-804	510	31	internal	internal	ADJ
easat-804	510	32	control	control	NOUN
easat-804	510	33	,	,	PUNCT
easat-804	510	34	it	it	PRON
easat-804	510	35	also	also	ADV
easat-804	510	36	describes	describe	VERB
easat-804	510	37	that	that	SCONJ
easat-804	510	38	implementing	implement	VERB
easat-804	510	39	risk	risk	NOUN
easat-804	510	40	management	management	NOUN
easat-804	510	41	remains	remain	VERB
easat-804	510	42	complex	complex	ADJ
easat-804	510	43	in	in	ADP
easat-804	510	44	government	government	NOUN
easat-804	510	45	agencies	agency	NOUN
easat-804	510	46	.	.	PUNCT
easat-804	511	1	however	however	ADV
easat-804	511	2	,	,	PUNCT
easat-804	511	3	there	there	PRON
easat-804	511	4	are	be	VERB
easat-804	511	5	certain	certain	ADJ
easat-804	511	6	limitations	limitation	NOUN
easat-804	511	7	to	to	ADP
easat-804	511	8	this	this	DET
easat-804	511	9	study	study	NOUN
easat-804	511	10	.	.	PUNCT
easat-804	512	1	firstly	firstly	ADV
easat-804	512	2	,	,	PUNCT
easat-804	512	3	all	all	PRON
easat-804	512	4	of	of	ADP
easat-804	512	5	the	the	DET
easat-804	512	6	conclusions	conclusion	NOUN
easat-804	512	7	in	in	ADP
easat-804	512	8	this	this	DET
easat-804	512	9	study	study	NOUN
easat-804	512	10	are	be	AUX
easat-804	512	11	drawn	draw	VERB
easat-804	512	12	from	from	ADP
easat-804	512	13	primary	primary	ADJ
easat-804	512	14	sources	source	NOUN
easat-804	512	15	among	among	ADP
easat-804	512	16	public	public	ADJ
easat-804	512	17	sectors	sector	NOUN
easat-804	512	18	’	’	PART
easat-804	512	19	employees	employee	NOUN
easat-804	512	20	from	from	ADP
easat-804	512	21	federal	federal	ADJ
easat-804	512	22	ministries	ministry	NOUN
easat-804	512	23	that	that	PRON
easat-804	512	24	participate	participate	VERB
easat-804	512	25	in	in	ADP
easat-804	512	26	the	the	DET
easat-804	512	27	study	study	NOUN
easat-804	512	28	.	.	PUNCT
easat-804	513	1	future	future	ADJ
easat-804	513	2	studies	study	NOUN
easat-804	513	3	could	could	AUX
easat-804	513	4	include	include	VERB
easat-804	513	5	participants	participant	NOUN
easat-804	513	6	from	from	ADP
easat-804	513	7	specific	specific	ADJ
easat-804	513	8	government	government	NOUN
easat-804	513	9	agencies	agency	NOUN
easat-804	513	10	that	that	PRON
easat-804	513	11	could	could	AUX
easat-804	513	12	thoroughly	thoroughly	ADV
easat-804	513	13	investigate	investigate	VERB
easat-804	513	14	the	the	DET
easat-804	513	15	implementation	implementation	NOUN
easat-804	513	16	of	of	ADP
easat-804	513	17	risk	risk	NOUN
easat-804	513	18	management	management	NOUN
easat-804	513	19	and	and	CCONJ
easat-804	513	20	control	control	NOUN
easat-804	513	21	.	.	PUNCT
easat-804	514	1	secondly	secondly	ADV
easat-804	514	2	,	,	PUNCT
easat-804	514	3	this	this	DET
easat-804	514	4	study	study	NOUN
easat-804	514	5	’s	’s	PART
easat-804	514	6	research	research	NOUN
easat-804	514	7	instrument	instrument	NOUN
easat-804	514	8	relied	rely	VERB
easat-804	514	9	only	only	ADV
easat-804	514	10	on	on	ADP
easat-804	514	11	coso	coso	NOUN
easat-804	514	12	[	[	X
easat-804	514	13	13	13	NUM
easat-804	514	14	]	]	PUNCT
easat-804	514	15	to	to	PART
easat-804	514	16	examine	examine	VERB
easat-804	514	17	risk	risk	NOUN
easat-804	514	18	management	management	NOUN
easat-804	514	19	and	and	CCONJ
easat-804	514	20	internal	internal	ADJ
easat-804	514	21	control	control	NOUN
easat-804	514	22	among	among	ADP
easat-804	514	23	public	public	ADJ
easat-804	514	24	sector	sector	NOUN
easat-804	514	25	employees	employee	NOUN
easat-804	514	26	.	.	PUNCT
easat-804	515	1	therefore	therefore	ADV
easat-804	515	2	,	,	PUNCT
easat-804	515	3	future	future	ADJ
easat-804	515	4	studies	study	NOUN
easat-804	515	5	could	could	AUX
easat-804	515	6	also	also	ADV
easat-804	515	7	apply	apply	VERB
easat-804	515	8	iso	iso	NOUN
easat-804	515	9	31000	31000	NUM
easat-804	516	1	[	[	X
easat-804	516	2	29	29	NUM
easat-804	516	3	]	]	PUNCT
easat-804	516	4	and	and	CCONJ
easat-804	516	5	coso	coso	NOUN
easat-804	517	1	[	[	X
easat-804	517	2	15	15	NUM
easat-804	517	3	]	]	PUNCT
easat-804	517	4	to	to	PART
easat-804	517	5	enhance	enhance	VERB
easat-804	517	6	the	the	DET
easat-804	517	7	results	result	NOUN
easat-804	517	8	and	and	CCONJ
easat-804	517	9	understanding	understanding	NOUN
easat-804	517	10	of	of	ADP
easat-804	517	11	risk	risk	NOUN
easat-804	517	12	management	management	NOUN
easat-804	517	13	and	and	CCONJ
easat-804	517	14	internal	internal	ADJ
easat-804	517	15	control	control	NOUN
easat-804	517	16	in	in	ADP
easat-804	517	17	the	the	DET
easat-804	517	18	public	public	ADJ
easat-804	517	19	sector	sector	NOUN
easat-804	517	20	.	.	PUNCT
easat-804	518	1	5.1	5.1	NUM
easat-804	518	2	.	.	PUNCT
easat-804	518	3	implication	implication	NOUN
easat-804	518	4	of	of	ADP
easat-804	518	5	research	research	NOUN
easat-804	518	6	as	as	SCONJ
easat-804	518	7	information	information	NOUN
easat-804	518	8	and	and	CCONJ
easat-804	518	9	communication	communication	NOUN
easat-804	518	10	practices	practice	NOUN
easat-804	518	11	substantially	substantially	ADV
easat-804	518	12	benefit	benefit	VERB
easat-804	518	13	fraud	fraud	NOUN
easat-804	518	14	prevention	prevention	NOUN
easat-804	518	15	,	,	PUNCT
easat-804	518	16	organisations	organisation	NOUN
easat-804	518	17	should	should	AUX
easat-804	518	18	prioritise	prioritise	VERB
easat-804	518	19	clear	clear	ADJ
easat-804	518	20	and	and	CCONJ
easat-804	518	21	effective	effective	ADJ
easat-804	518	22	communication	communication	NOUN
easat-804	518	23	channels	channel	NOUN
easat-804	518	24	linked	link	VERB
easat-804	518	25	to	to	ADP
easat-804	518	26	fraud	fraud	NOUN
easat-804	518	27	detection	detection	NOUN
easat-804	518	28	,	,	PUNCT
easat-804	518	29	reporting	reporting	NOUN
easat-804	518	30	,	,	PUNCT
easat-804	518	31	and	and	CCONJ
easat-804	518	32	prevention	prevention	NOUN
easat-804	518	33	.	.	PUNCT
easat-804	519	1	whistleblower	whistleblower	NOUN
easat-804	519	2	hotlines	hotline	NOUN
easat-804	519	3	,	,	PUNCT
easat-804	519	4	awareness	awareness	NOUN
easat-804	519	5	training	training	NOUN
easat-804	519	6	,	,	PUNCT
easat-804	519	7	and	and	CCONJ
easat-804	519	8	transparent	transparent	ADJ
easat-804	519	9	reporting	reporting	NOUN
easat-804	519	10	procedures	procedure	NOUN
easat-804	519	11	may	may	AUX
easat-804	519	12	be	be	AUX
easat-804	519	13	included	include	VERB
easat-804	519	14	.	.	PUNCT
easat-804	520	1	organisations	organisation	NOUN
easat-804	520	2	should	should	AUX
easat-804	520	3	invest	invest	VERB
easat-804	520	4	in	in	ADP
easat-804	520	5	comprehensive	comprehensive	ADJ
easat-804	520	6	risk	risk	NOUN
easat-804	520	7	assessment	assessment	NOUN
easat-804	520	8	processes	process	NOUN
easat-804	520	9	,	,	PUNCT
easat-804	520	10	given	give	VERB
easat-804	520	11	the	the	DET
easat-804	520	12	importance	importance	NOUN
easat-804	520	13	of	of	ADP
easat-804	520	14	risk	risk	NOUN
easat-804	520	15	assessment	assessment	NOUN
easat-804	520	16	in	in	ADP
easat-804	520	17	fraud	fraud	NOUN
easat-804	520	18	prevention	prevention	NOUN
easat-804	520	19	.	.	PUNCT
easat-804	521	1	this	this	PRON
easat-804	521	2	includes	include	VERB
easat-804	521	3	detecting	detect	VERB
easat-804	521	4	potential	potential	ADJ
easat-804	521	5	fraud	fraud	NOUN
easat-804	521	6	risks	risk	NOUN
easat-804	521	7	,	,	PUNCT
easat-804	521	8	analysing	analyse	VERB
easat-804	521	9	their	their	PRON
easat-804	521	10	likelihood	likelihood	NOUN
easat-804	521	11	and	and	CCONJ
easat-804	521	12	impact	impact	NOUN
easat-804	521	13	,	,	PUNCT
easat-804	521	14	and	and	CCONJ
easat-804	521	15	devising	devise	VERB
easat-804	521	16	mitigation	mitigation	NOUN
easat-804	521	17	methods	method	NOUN
easat-804	521	18	.	.	PUNCT
easat-804	522	1	regular	regular	ADJ
easat-804	522	2	and	and	CCONJ
easat-804	522	3	comprehensive	comprehensive	ADJ
easat-804	522	4	risk	risk	NOUN
easat-804	522	5	assessments	assessment	NOUN
easat-804	522	6	can	can	AUX
easat-804	522	7	be	be	AUX
easat-804	522	8	the	the	DET
easat-804	522	9	foundation	foundation	NOUN
easat-804	522	10	of	of	ADP
easat-804	522	11	effective	effective	ADJ
easat-804	522	12	fraud	fraud	NOUN
easat-804	522	13	prevention	prevention	NOUN
easat-804	522	14	.	.	PUNCT
easat-804	523	1	control	control	NOUN
easat-804	523	2	activities	activity	NOUN
easat-804	523	3	have	have	VERB
easat-804	523	4	a	a	DET
easat-804	523	5	marginally	marginally	ADV
easat-804	523	6	significant	significant	ADJ
easat-804	523	7	impact	impact	NOUN
easat-804	523	8	,	,	PUNCT
easat-804	523	9	but	but	CCONJ
easat-804	523	10	organisations	organisation	NOUN
easat-804	523	11	should	should	AUX
easat-804	523	12	not	not	PART
easat-804	523	13	dismiss	dismiss	VERB
easat-804	523	14	their	their	PRON
easat-804	523	15	significance	significance	NOUN
easat-804	523	16	.	.	PUNCT
easat-804	524	1	more	more	ADJ
easat-804	524	2	research	research	NOUN
easat-804	524	3	is	be	AUX
easat-804	524	4	needed	need	VERB
easat-804	524	5	to	to	PART
easat-804	524	6	confirm	confirm	VERB
easat-804	524	7	their	their	PRON
easat-804	524	8	importance	importance	NOUN
easat-804	524	9	.	.	PUNCT
easat-804	525	1	practical	practical	ADJ
easat-804	525	2	consequences	consequence	NOUN
easat-804	525	3	include	include	VERB
easat-804	525	4	analysing	analyse	VERB
easat-804	525	5	and	and	CCONJ
easat-804	525	6	perhaps	perhaps	ADV
easat-804	525	7	improving	improve	VERB
easat-804	525	8	fraud	fraud	NOUN
easat-804	525	9	prevention	prevention	NOUN
easat-804	525	10	control	control	NOUN
easat-804	525	11	activities	activity	NOUN
easat-804	525	12	such	such	ADJ
easat-804	525	13	as	as	ADP
easat-804	525	14	internal	internal	ADJ
easat-804	525	15	controls	control	NOUN
easat-804	525	16	,	,	PUNCT
easat-804	525	17	segregation	segregation	NOUN
easat-804	525	18	of	of	ADP
easat-804	525	19	roles	role	NOUN
easat-804	525	20	,	,	PUNCT
easat-804	525	21	and	and	CCONJ
easat-804	525	22	fraud	fraud	NOUN
easat-804	525	23	detection	detection	NOUN
easat-804	525	24	technologies	technology	NOUN
easat-804	525	25	.	.	PUNCT
easat-804	526	1	organisations	organisation	NOUN
easat-804	526	2	should	should	AUX
easat-804	526	3	be	be	AUX
easat-804	526	4	aware	aware	ADJ
easat-804	526	5	that	that	SCONJ
easat-804	526	6	the	the	DET
easat-804	526	7	impact	impact	NOUN
easat-804	526	8	of	of	ADP
easat-804	526	9	these	these	DET
easat-804	526	10	elements	element	NOUN
easat-804	526	11	varies	vary	VERB
easat-804	526	12	depending	depend	VERB
easat-804	526	13	on	on	ADP
easat-804	526	14	their	their	PRON
easat-804	526	15	specific	specific	ADJ
easat-804	526	16	settings	setting	NOUN
easat-804	526	17	and	and	CCONJ
easat-804	526	18	risks	risk	NOUN
easat-804	526	19	.	.	PUNCT
easat-804	527	1	as	as	ADP
easat-804	527	2	a	a	DET
easat-804	527	3	result	result	NOUN
easat-804	527	4	,	,	PUNCT
easat-804	527	5	it	it	PRON
easat-804	527	6	is	be	AUX
easat-804	527	7	critical	critical	ADJ
easat-804	527	8	to	to	PART
easat-804	527	9	customise	customise	VERB
easat-804	527	10	fraud	fraud	NOUN
easat-804	527	11	prevention	prevention	NOUN
easat-804	527	12	measures	measure	NOUN
easat-804	527	13	to	to	ADP
easat-804	527	14	specific	specific	ADJ
easat-804	527	15	organisational	organisational	ADJ
easat-804	527	16	demands	demand	NOUN
easat-804	527	17	,	,	PUNCT
easat-804	527	18	starting	start	VERB
easat-804	527	19	with	with	ADP
easat-804	527	20	the	the	DET
easat-804	527	21	findings	finding	NOUN
easat-804	527	22	and	and	CCONJ
easat-804	527	23	conducting	conduct	VERB
easat-804	527	24	internal	internal	ADJ
easat-804	527	25	assessments	assessment	NOUN
easat-804	527	26	to	to	PART
easat-804	527	27	identify	identify	VERB
easat-804	527	28	strengths	strength	NOUN
easat-804	527	29	and	and	CCONJ
easat-804	527	30	shortcomings	shortcoming	NOUN
easat-804	527	31	.	.	PUNCT
easat-804	528	1	fraud	fraud	NOUN
easat-804	528	2	prevention	prevention	PROPN
easat-804	528	3	is	be	AUX
easat-804	528	4	an	an	DET
easat-804	528	5	ongoing	ongoing	ADJ
easat-804	528	6	process	process	NOUN
easat-804	528	7	in	in	ADP
easat-804	528	8	which	which	PRON
easat-804	528	9	organisations	organisation	NOUN
easat-804	528	10	must	must	AUX
easat-804	528	11	constantly	constantly	ADV
easat-804	528	12	analyse	analyse	VERB
easat-804	528	13	and	and	CCONJ
easat-804	528	14	change	change	VERB
easat-804	528	15	their	their	PRON
easat-804	528	16	fraud	fraud	NOUN
easat-804	528	17	prevention	prevention	NOUN
easat-804	528	18	tactics	tactic	NOUN
easat-804	528	19	in	in	ADP
easat-804	528	20	response	response	NOUN
easat-804	528	21	to	to	ADP
easat-804	528	22	emerging	emerge	VERB
easat-804	528	23	risks	risk	NOUN
easat-804	528	24	and	and	CCONJ
easat-804	528	25	changing	change	VERB
easat-804	528	26	surroundings	surrounding	NOUN
easat-804	528	27	.	.	PUNCT
easat-804	529	1	regular	regular	ADJ
easat-804	529	2	monitoring	monitoring	NOUN
easat-804	529	3	and	and	CCONJ
easat-804	529	4	reassessment	reassessment	NOUN
easat-804	529	5	of	of	ADP
easat-804	529	6	risk	risk	NOUN
easat-804	529	7	indicators	indicator	NOUN
easat-804	529	8	can	can	AUX
easat-804	529	9	assist	assist	VERB
easat-804	529	10	organisations	organisation	NOUN
easat-804	529	11	in	in	ADP
easat-804	529	12	remaining	remain	VERB
easat-804	529	13	proactive	proactive	ADJ
easat-804	529	14	in	in	ADP
easat-804	529	15	the	the	DET
easat-804	529	16	fight	fight	NOUN
easat-804	529	17	against	against	ADP
easat-804	529	18	fraud	fraud	NOUN
easat-804	529	19	.	.	PUNCT
easat-804	530	1	funding	funding	NOUN
easat-804	530	2	:	:	PUNCT
easat-804	530	3	this	this	DET
easat-804	530	4	study	study	NOUN
easat-804	530	5	received	receive	VERB
easat-804	530	6	no	no	DET
easat-804	530	7	specific	specific	ADJ
easat-804	530	8	financial	financial	ADJ
easat-804	530	9	support	support	NOUN
easat-804	530	10	.	.	PUNCT
easat-804	531	1	institutional	institutional	ADJ
easat-804	531	2	review	review	PROPN
easat-804	531	3	board	board	NOUN
easat-804	531	4	statement	statement	NOUN
easat-804	531	5	:	:	PUNCT
easat-804	531	6	the	the	DET
easat-804	531	7	ethical	ethical	ADJ
easat-804	531	8	committee	committee	NOUN
easat-804	531	9	of	of	ADP
easat-804	531	10	the	the	DET
easat-804	531	11	universiti	universiti	PROPN
easat-804	531	12	teknologi	teknologi	PROPN
easat-804	531	13	mara	mara	PROPN
easat-804	531	14	,	,	PUNCT
easat-804	531	15	malaysia	malaysia	PROPN
easat-804	531	16	has	have	AUX
easat-804	531	17	granted	grant	VERB
easat-804	531	18	approval	approval	NOUN
easat-804	531	19	for	for	ADP
easat-804	531	20	this	this	DET
easat-804	531	21	study	study	NOUN
easat-804	531	22	on	on	ADP
easat-804	531	23	2	2	NUM
easat-804	531	24	january	january	NOUN
easat-804	531	25	2023	2023	NUM
easat-804	531	26	(	(	PUNCT
easat-804	531	27	ref	ref	NOUN
easat-804	531	28	.	.	PUNCT
easat-804	532	1	no	no	INTJ
easat-804	532	2	.	.	PUNCT
easat-804	533	1	j510050002/2022008	j510050002/2022008	NOUN
easat-804	533	2	)	)	PUNCT
easat-804	533	3	.	.	PUNCT
easat-804	534	1	transparency	transparency	NOUN
easat-804	534	2	:	:	PUNCT
easat-804	534	3	the	the	DET
easat-804	534	4	authors	author	NOUN
easat-804	534	5	confirm	confirm	VERB
easat-804	534	6	that	that	SCONJ
easat-804	534	7	the	the	DET
easat-804	534	8	manuscript	manuscript	NOUN
easat-804	534	9	is	be	AUX
easat-804	534	10	an	an	DET
easat-804	534	11	honest	honest	ADJ
easat-804	534	12	,	,	PUNCT
easat-804	534	13	accurate	accurate	ADJ
easat-804	534	14	,	,	PUNCT
easat-804	534	15	and	and	CCONJ
easat-804	534	16	transparent	transparent	ADJ
easat-804	534	17	account	account	NOUN
easat-804	534	18	of	of	ADP
easat-804	534	19	the	the	DET
easat-804	534	20	study	study	NOUN
easat-804	534	21	;	;	PUNCT
easat-804	534	22	that	that	SCONJ
easat-804	534	23	no	no	DET
easat-804	534	24	vital	vital	ADJ
easat-804	534	25	features	feature	NOUN
easat-804	534	26	of	of	ADP
easat-804	534	27	the	the	DET
easat-804	534	28	study	study	NOUN
easat-804	534	29	have	have	AUX
easat-804	534	30	been	be	AUX
easat-804	534	31	omitted	omit	VERB
easat-804	534	32	;	;	PUNCT
easat-804	534	33	and	and	CCONJ
easat-804	534	34	that	that	SCONJ
easat-804	534	35	any	any	DET
easat-804	534	36	discrepancies	discrepancy	NOUN
easat-804	534	37	from	from	ADP
easat-804	534	38	the	the	DET
easat-804	534	39	study	study	NOUN
easat-804	534	40	as	as	SCONJ
easat-804	534	41	planned	plan	VERB
easat-804	534	42	have	have	AUX
easat-804	534	43	been	be	AUX
easat-804	534	44	explained	explain	VERB
easat-804	534	45	.	.	PUNCT
easat-804	535	1	this	this	DET
easat-804	535	2	study	study	NOUN
easat-804	535	3	followed	follow	VERB
easat-804	535	4	all	all	DET
easat-804	535	5	ethical	ethical	ADJ
easat-804	535	6	practices	practice	NOUN
easat-804	535	7	during	during	ADP
easat-804	535	8	writing	writing	NOUN
easat-804	535	9	.	.	PUNCT
easat-804	536	1	competing	compete	VERB
easat-804	536	2	interests	interest	NOUN
easat-804	536	3	:	:	PUNCT
easat-804	536	4	the	the	DET
easat-804	536	5	authors	author	NOUN
easat-804	536	6	declare	declare	VERB
easat-804	536	7	that	that	SCONJ
easat-804	536	8	they	they	PRON
easat-804	536	9	have	have	VERB
easat-804	536	10	no	no	DET
easat-804	536	11	competing	compete	VERB
easat-804	536	12	interests	interest	NOUN
easat-804	536	13	.	.	PUNCT
easat-804	537	1	authors	author	NOUN
easat-804	537	2	’	'	PUNCT
easat-804	537	3	contributions	contribution	NOUN
easat-804	537	4	:	:	PUNCT
easat-804	537	5	all	all	DET
easat-804	537	6	authors	author	NOUN
easat-804	537	7	contributed	contribute	VERB
easat-804	537	8	equally	equally	ADV
easat-804	537	9	to	to	ADP
easat-804	537	10	the	the	DET
easat-804	537	11	conception	conception	NOUN
easat-804	537	12	and	and	CCONJ
easat-804	537	13	design	design	NOUN
easat-804	537	14	of	of	ADP
easat-804	537	15	the	the	DET
easat-804	537	16	study	study	NOUN
easat-804	537	17	.	.	PUNCT
easat-804	538	1	all	all	DET
easat-804	538	2	authors	author	NOUN
easat-804	538	3	have	have	AUX
easat-804	538	4	read	read	VERB
easat-804	538	5	and	and	CCONJ
easat-804	538	6	agreed	agree	VERB
easat-804	538	7	to	to	ADP
easat-804	538	8	the	the	DET
easat-804	538	9	published	publish	VERB
easat-804	538	10	version	version	NOUN
easat-804	538	11	of	of	ADP
easat-804	538	12	the	the	DET
easat-804	538	13	manuscript	manuscript	NOUN
easat-804	538	14	.	.	PUNCT
easat-804	539	1	143	143	DET
easat-804	539	2	edelweiss	edelweiss	PROPN
easat-804	539	3	applied	apply	VERB
easat-804	539	4	science	science	NOUN
easat-804	539	5	and	and	CCONJ
easat-804	539	6	technology	technology	NOUN
easat-804	539	7	issn	issn	PROPN
easat-804	539	8	:	:	PUNCT
easat-804	539	9	2576	2576	NUM
easat-804	539	10	-	-	SYM
easat-804	539	11	8484	8484	NUM
easat-804	539	12	vol	vol	NOUN
easat-804	539	13	.	.	PROPN
easat-804	539	14	8	8	NUM
easat-804	539	15	,	,	PUNCT
easat-804	539	16	no	no	INTJ
easat-804	539	17	.	.	NOUN
easat-804	540	1	3	3	NUM
easat-804	540	2	:	:	SYM
easat-804	540	3	125	125	NUM
easat-804	540	4	-	-	SYM
easat-804	540	5	144	144	NUM
easat-804	540	6	,	,	PUNCT
easat-804	540	7	2024	2024	NUM
easat-804	540	8	doi	doi	NOUN
easat-804	540	9	:	:	PUNCT
easat-804	540	10	10.55214/25768484.v8i3.804	10.55214/25768484.v8i3.804	PROPN
easat-804	540	11	©	©	ADP
easat-804	540	12	2024	2024	NUM
easat-804	540	13	by	by	ADP
easat-804	540	14	the	the	DET
easat-804	540	15	authors	author	NOUN
easat-804	540	16	;	;	PUNCT
easat-804	541	1	licensee	licensee	PROPN
easat-804	541	2	learning	learn	VERB
easat-804	541	3	gate	gate	NOUN
easat-804	541	4	copyright	copyright	NOUN
easat-804	541	5	:	:	PUNCT
easat-804	541	6	©	©	PROPN
easat-804	541	7	2024	2024	NUM
easat-804	541	8	by	by	ADP
easat-804	541	9	the	the	DET
easat-804	541	10	authors	author	NOUN
easat-804	541	11	.	.	PUNCT
easat-804	542	1	this	this	DET
easat-804	542	2	article	article	NOUN
easat-804	542	3	is	be	AUX
easat-804	542	4	an	an	DET
easat-804	542	5	open	open	ADJ
easat-804	542	6	access	access	NOUN
easat-804	542	7	article	article	NOUN
easat-804	542	8	distributed	distribute	VERB
easat-804	542	9	under	under	ADP
easat-804	542	10	the	the	DET
easat-804	542	11	terms	term	NOUN
easat-804	542	12	and	and	CCONJ
easat-804	542	13	conditions	condition	NOUN
easat-804	542	14	of	of	ADP
easat-804	542	15	the	the	DET
easat-804	542	16	creative	creative	ADJ
easat-804	542	17	commons	common	NOUN
easat-804	542	18	attribution	attribution	NOUN
easat-804	542	19	(	(	PUNCT
easat-804	542	20	cc	cc	NOUN
easat-804	542	21	by	by	ADP
easat-804	542	22	)	)	PUNCT
easat-804	542	23	license	license	NOUN
easat-804	542	24	(	(	PUNCT
easat-804	542	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-804	542	26	)	)	PUNCT
easat-804	542	27	.	.	PUNCT
easat-804	543	1	references	reference	NOUN
easat-804	543	2	[	[	X
easat-804	543	3	1	1	NUM
easat-804	543	4	]	]	X
easat-804	543	5	association	association	NOUN
easat-804	543	6	of	of	ADP
easat-804	543	7	certified	certify	VERB
easat-804	543	8	fraud	fraud	NOUN
easat-804	543	9	examiners	examiner	NOUN
easat-804	543	10	(	(	PUNCT
easat-804	543	11	acfe	acfe	NOUN
easat-804	543	12	)	)	PUNCT
easat-804	543	13	,	,	PUNCT
easat-804	543	14	"	"	PUNCT
easat-804	543	15	report	report	NOUN
easat-804	543	16	to	to	ADP
easat-804	543	17	the	the	DET
easat-804	543	18	nations	nation	NOUN
easat-804	543	19	2022	2022	NUM
easat-804	543	20	global	global	ADJ
easat-804	543	21	study	study	NOUN
easat-804	543	22	on	on	ADP
easat-804	543	23	occupational	occupational	ADJ
easat-804	543	24	fraud	fraud	NOUN
easat-804	543	25	and	and	CCONJ
easat-804	543	26	abuse	abuse	NOUN
easat-804	543	27	-	-	PUNCT
easat-804	543	28	asia	asia	PROPN
easat-804	543	29	pasific	pasific	PROPN
easat-804	543	30	edition	edition	PROPN
easat-804	543	31	.	.	PUNCT
easat-804	544	1	association	association	PROPN
easat-804	544	2	of	of	ADP
easat-804	544	3	certified	certify	VERB
easat-804	544	4	fraud	fraud	NOUN
easat-804	544	5	examiners	examiner	NOUN
easat-804	544	6	,	,	PUNCT
easat-804	544	7	"	"	PUNCT
easat-804	544	8	retrieved	retrieve	VERB
easat-804	544	9	:	:	PUNCT
easat-804	544	10	https://legacy.acfe.com/reportto-the-nations/2022/?_ga=2.159646651.768369630.1695131363-526341472.1695033481	https://legacy.acfe.com/reportto-the-nations/2022/?_ga=2.159646651.768369630.1695131363-526341472.1695033481	NOUN
easat-804	544	11	.	.	PUNCT
easat-804	545	1	[	[	X
easat-804	545	2	accessed	access	VERB
easat-804	545	3	5	5	NUM
easat-804	545	4	august	august	PROPN
easat-804	545	5	2023	2023	NUM
easat-804	545	6	]	]	PUNCT
easat-804	545	7	,	,	PUNCT
easat-804	545	8	2022	2022	NUM
easat-804	545	9	.	.	PUNCT
easat-804	546	1	[	[	X
easat-804	546	2	2	2	NUM
easat-804	546	3	]	]	PUNCT
easat-804	546	4	transparency	transparency	NOUN
easat-804	546	5	international	international	NOUN
easat-804	546	6	,	,	PUNCT
easat-804	546	7	"	"	PUNCT
easat-804	546	8	corruption	corruption	NOUN
easat-804	546	9	perceptions	perception	NOUN
easat-804	546	10	index	index	NOUN
easat-804	546	11	,	,	PUNCT
easat-804	546	12	"	"	PUNCT
easat-804	546	13	retrieved	retrieve	VERB
easat-804	546	14	:	:	PUNCT
easat-804	546	15	https://www.transparency.org/en/cpi/2022/index/mys	https://www.transparency.org/en/cpi/2022/index/mys	NOUN
easat-804	546	16	.	.	PUNCT
easat-804	547	1	[	[	X
easat-804	547	2	accessed	access	VERB
easat-804	547	3	5	5	NUM
easat-804	547	4	august	august	PROPN
easat-804	547	5	2023	2023	NUM
easat-804	547	6	]	]	PUNCT
easat-804	547	7	,	,	PUNCT
easat-804	547	8	2023	2023	NUM
easat-804	547	9	.	.	PUNCT
easat-804	548	1	[	[	X
easat-804	548	2	3	3	NUM
easat-804	548	3	]	]	X
easat-804	548	4	o.	o.	PROPN
easat-804	548	5	m.	m.	PROPN
easat-804	548	6	khersiat	khersiat	PROPN
easat-804	548	7	,	,	PUNCT
easat-804	548	8	"	"	PUNCT
easat-804	548	9	the	the	DET
easat-804	548	10	efficiency	efficiency	NOUN
easat-804	548	11	of	of	ADP
easat-804	548	12	applying	apply	VERB
easat-804	548	13	the	the	DET
easat-804	548	14	internal	internal	ADJ
easat-804	548	15	control	control	NOUN
easat-804	548	16	components	component	NOUN
easat-804	548	17	based	base	VERB
easat-804	548	18	on	on	ADP
easat-804	548	19	coso	coso	NOUN
easat-804	548	20	framework	framework	NOUN
easat-804	548	21	to	to	PART
easat-804	548	22	transparently	transparently	ADV
easat-804	548	23	carry	carry	VERB
easat-804	548	24	out	out	ADP
easat-804	548	25	tasks	task	NOUN
easat-804	548	26	and	and	CCONJ
easat-804	548	27	services	service	NOUN
easat-804	548	28	,	,	PUNCT
easat-804	548	29	ensure	ensure	VERB
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easat-804	548	31	and	and	CCONJ
easat-804	548	32	enhance	enhance	VERB
easat-804	548	33	quality	quality	NOUN
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easat-804	548	35	efficiency	efficiency	NOUN
easat-804	548	36	:	:	PUNCT
easat-804	548	37	case	case	NOUN
easat-804	548	38	study	study	NOUN
easat-804	548	39	-	-	PUNCT
easat-804	548	40	the	the	DET
easat-804	548	41	greater	great	ADJ
easat-804	548	42	amman	amman	ADJ
easat-804	548	43	municipality	municipality	NOUN
easat-804	548	44	,	,	PUNCT
easat-804	548	45	"	"	PUNCT
easat-804	548	46	international	international	ADJ
easat-804	548	47	journal	journal	NOUN
easat-804	548	48	of	of	ADP
easat-804	548	49	financial	financial	ADJ
easat-804	548	50	research	research	NOUN
easat-804	548	51	,	,	PUNCT
easat-804	548	52	vol	vol	NOUN
easat-804	548	53	.	.	PROPN
easat-804	548	54	11	11	NUM
easat-804	548	55	,	,	PUNCT
easat-804	548	56	no	no	INTJ
easat-804	548	57	.	.	NOUN
easat-804	548	58	2	2	NUM
easat-804	548	59	,	,	PUNCT
easat-804	548	60	pp	pp	ADJ
easat-804	548	61	.	.	PUNCT
easat-804	549	1	371	371	NUM
easat-804	549	2	-	-	SYM
easat-804	549	3	381	381	NUM
easat-804	549	4	,	,	PUNCT
easat-804	549	5	2020	2020	NUM
easat-804	549	6	.	.	PUNCT
easat-804	550	1	https://doi.org/10.5430/ijfr.v11n2p371	https://doi.org/10.5430/ijfr.v11n2p371	PROPN
easat-804	551	1	[	[	X
easat-804	551	2	4	4	X
easat-804	551	3	]	]	X
easat-804	551	4	y.	y.	PROPN
easat-804	551	5	kong	kong	PROPN
easat-804	551	6	,	,	PUNCT
easat-804	551	7	p.	p.	PROPN
easat-804	551	8	y.	y.	PROPN
easat-804	551	9	lartey	lartey	PROPN
easat-804	551	10	,	,	PUNCT
easat-804	551	11	f.	f.	PROPN
easat-804	551	12	b.	b.	PROPN
easat-804	551	13	m.	m.	PROPN
easat-804	551	14	bah	bah	PROPN
easat-804	551	15	,	,	PUNCT
easat-804	551	16	and	and	CCONJ
easat-804	551	17	n.	n.	PROPN
easat-804	551	18	b.	b.	PROPN
easat-804	551	19	biswas	biswas	PROPN
easat-804	551	20	,	,	PUNCT
easat-804	551	21	"	"	PUNCT
easat-804	551	22	the	the	DET
easat-804	551	23	value	value	NOUN
easat-804	551	24	of	of	ADP
easat-804	551	25	public	public	ADJ
easat-804	551	26	sector	sector	NOUN
easat-804	551	27	risk	risk	NOUN
easat-804	551	28	management	management	NOUN
easat-804	551	29	:	:	PUNCT
easat-804	551	30	an	an	DET
easat-804	551	31	empirical	empirical	ADJ
easat-804	551	32	assessment	assessment	NOUN
easat-804	551	33	of	of	ADP
easat-804	551	34	ghana	ghana	PROPN
easat-804	551	35	,	,	PUNCT
easat-804	551	36	"	"	PUNCT
easat-804	551	37	administrative	administrative	ADJ
easat-804	551	38	sciences	science	NOUN
easat-804	551	39	,	,	PUNCT
easat-804	551	40	vol	vol	NOUN
easat-804	551	41	.	.	PROPN
easat-804	551	42	8	8	NUM
easat-804	551	43	,	,	PUNCT
easat-804	551	44	no	no	INTJ
easat-804	551	45	.	.	NOUN
easat-804	551	46	3	3	NUM
easat-804	551	47	,	,	PUNCT
easat-804	551	48	pp	pp	ADJ
easat-804	551	49	.	.	PUNCT
easat-804	552	1	1	1	NUM
easat-804	552	2	-	-	SYM
easat-804	552	3	18	18	NUM
easat-804	552	4	,	,	PUNCT
easat-804	552	5	2018	2018	NUM
easat-804	552	6	.	.	PUNCT
easat-804	553	1	https://doi.org/10.3390/admsci8030040	https://doi.org/10.3390/admsci8030040	NOUN
easat-804	554	1	[	[	X
easat-804	554	2	5	5	NUM
easat-804	554	3	]	]	PUNCT
easat-804	554	4	a.	a.	NOUN
easat-804	554	5	ilias	ilias	PROPN
easat-804	554	6	,	,	PUNCT
easat-804	554	7	n.	n.	NOUN
easat-804	554	8	baidi	baidi	PROPN
easat-804	554	9	,	,	PUNCT
easat-804	554	10	e.	e.	PROPN
easat-804	554	11	k.	k.	PROPN
easat-804	554	12	ghani	ghani	PROPN
easat-804	554	13	,	,	PUNCT
easat-804	554	14	and	and	CCONJ
easat-804	554	15	a.	a.	NOUN
easat-804	554	16	omonov	omonov	PROPN
easat-804	554	17	,	,	PUNCT
easat-804	554	18	"	"	PUNCT
easat-804	554	19	a	a	DET
easat-804	554	20	qualitative	qualitative	ADJ
easat-804	554	21	investigation	investigation	NOUN
easat-804	554	22	on	on	ADP
easat-804	554	23	risk	risk	NOUN
easat-804	554	24	management	management	NOUN
easat-804	554	25	implementation	implementation	NOUN
easat-804	554	26	in	in	ADP
easat-804	554	27	the	the	DET
easat-804	554	28	malaysian	malaysian	ADJ
easat-804	554	29	public	public	ADJ
easat-804	554	30	sector	sector	NOUN
easat-804	554	31	,	,	PUNCT
easat-804	554	32	"	"	PUNCT
easat-804	554	33	economic	economic	ADJ
easat-804	554	34	affairs	affair	NOUN
easat-804	554	35	,	,	PUNCT
easat-804	554	36	vol	vol	NOUN
easat-804	554	37	.	.	PROPN
easat-804	555	1	68	68	NUM
easat-804	555	2	,	,	PUNCT
easat-804	555	3	no	no	INTJ
easat-804	555	4	.	.	NOUN
easat-804	555	5	2	2	NUM
easat-804	555	6	,	,	PUNCT
easat-804	555	7	pp	pp	ADJ
easat-804	555	8	.	.	PUNCT
easat-804	555	9	1247	1247	NUM
easat-804	555	10	-	-	SYM
easat-804	555	11	1261	1261	NUM
easat-804	555	12	,	,	PUNCT
easat-804	555	13	2023	2023	NUM
easat-804	555	14	.	.	PUNCT
easat-804	556	1	[	[	X
easat-804	556	2	6	6	NUM
easat-804	556	3	]	]	PUNCT
easat-804	556	4	m.	m.	NOUN
easat-804	556	5	setapa	setapa	NOUN
easat-804	556	6	and	and	CCONJ
easat-804	556	7	n.	n.	PROPN
easat-804	556	8	m.	m.	PROPN
easat-804	556	9	zakwan	zakwan	PROPN
easat-804	556	10	,	,	PUNCT
easat-804	556	11	"	"	PUNCT
easat-804	556	12	the	the	DET
easat-804	556	13	implementation	implementation	NOUN
easat-804	556	14	of	of	ADP
easat-804	556	15	enterprise	enterprise	NOUN
easat-804	556	16	risk	risk	NOUN
easat-804	556	17	management	management	NOUN
easat-804	556	18	:	:	PUNCT
easat-804	556	19	a	a	DET
easat-804	556	20	study	study	NOUN
easat-804	556	21	of	of	ADP
easat-804	556	22	malaysian	malaysian	ADJ
easat-804	556	23	private	private	ADJ
easat-804	556	24	higher	high	ADJ
easat-804	556	25	educational	educational	ADJ
easat-804	556	26	institution	institution	NOUN
easat-804	556	27	,	,	PUNCT
easat-804	556	28	"	"	PUNCT
easat-804	556	29	journal	journal	NOUN
easat-804	556	30	of	of	ADP
easat-804	556	31	mathematics	mathematics	PROPN
easat-804	556	32	and	and	CCONJ
easat-804	556	33	computing	computing	NOUN
easat-804	556	34	science	science	NOUN
easat-804	556	35	,	,	PUNCT
easat-804	556	36	vol	vol	NOUN
easat-804	556	37	.	.	PROPN
easat-804	556	38	5	5	NUM
easat-804	556	39	,	,	PUNCT
easat-804	556	40	no	no	INTJ
easat-804	556	41	.	.	NOUN
easat-804	556	42	1	1	NUM
easat-804	556	43	,	,	PUNCT
easat-804	556	44	pp	pp	ADJ
easat-804	556	45	.	.	PUNCT
easat-804	557	1	39	39	NUM
easat-804	557	2	-	-	SYM
easat-804	557	3	52	52	NUM
easat-804	557	4	,	,	PUNCT
easat-804	557	5	2019	2019	NUM
easat-804	557	6	.	.	PUNCT
easat-804	558	1	[	[	X
easat-804	558	2	7	7	NUM
easat-804	558	3	]	]	SYM
easat-804	558	4	sustainable	sustainable	ADJ
easat-804	558	5	development	development	NOUN
easat-804	558	6	goal	goal	NOUN
easat-804	558	7	,	,	PUNCT
easat-804	558	8	"	"	PUNCT
easat-804	558	9	united	united	PROPN
easat-804	558	10	nations	nation	NOUN
easat-804	558	11	,	,	PUNCT
easat-804	558	12	"	"	PUNCT
easat-804	558	13	retrieved	retrieve	VERB
easat-804	558	14	:	:	PUNCT
easat-804	558	15	https://www.unep.org/explore-topics/resourceefficiency/what-we-do/sustainable-public-procurement/sdg-127-target-and	https://www.unep.org/explore-topics/resourceefficiency/what-we-do/sustainable-public-procurement/sdg-127-target-and	X
easat-804	558	16	.	.	PUNCT
easat-804	559	1	[	[	X
easat-804	559	2	accessed	access	VERB
easat-804	559	3	25	25	NUM
easat-804	559	4	april	april	PROPN
easat-804	559	5	2023	2023	NUM
easat-804	559	6	]	]	PUNCT
easat-804	559	7	,	,	PUNCT
easat-804	559	8	2023	2023	NUM
easat-804	559	9	.	.	PUNCT
easat-804	560	1	[	[	X
easat-804	560	2	8	8	NUM
easat-804	560	3	]	]	X
easat-804	560	4	d.	d.	PROPN
easat-804	560	5	peltier	peltier	PROPN
easat-804	560	6	-	-	PUNCT
easat-804	560	7	rivest	riv	ADJ
easat-804	560	8	,	,	PUNCT
easat-804	560	9	"	"	PUNCT
easat-804	560	10	a	a	DET
easat-804	560	11	model	model	NOUN
easat-804	560	12	for	for	ADP
easat-804	560	13	preventing	prevent	VERB
easat-804	560	14	corruption	corruption	NOUN
easat-804	560	15	,	,	PUNCT
easat-804	560	16	"	"	PUNCT
easat-804	560	17	journal	journal	NOUN
easat-804	560	18	of	of	ADP
easat-804	560	19	financial	financial	ADJ
easat-804	560	20	crime	crime	NOUN
easat-804	560	21	,	,	PUNCT
easat-804	560	22	vol	vol	NOUN
easat-804	560	23	.	.	PROPN
easat-804	560	24	25	25	NUM
easat-804	560	25	,	,	PUNCT
easat-804	560	26	no	no	INTJ
easat-804	560	27	.	.	NOUN
easat-804	560	28	2	2	NUM
easat-804	560	29	,	,	PUNCT
easat-804	560	30	pp	pp	ADJ
easat-804	560	31	.	.	PUNCT
easat-804	561	1	545	545	NUM
easat-804	561	2	-	-	SYM
easat-804	561	3	561	561	NUM
easat-804	561	4	,	,	PUNCT
easat-804	561	5	2018	2018	NUM
easat-804	561	6	.	.	PUNCT
easat-804	562	1	[	[	X
easat-804	562	2	9	9	NUM
easat-804	562	3	]	]	PUNCT
easat-804	562	4	z.	z.	PROPN
easat-804	562	5	mohd	mohd	PROPN
easat-804	562	6	-	-	PUNCT
easat-804	562	7	sanusi	sanusi	PROPN
easat-804	562	8	,	,	PUNCT
easat-804	562	9	m.	m.	PROPN
easat-804	562	10	n.	n.	PROPN
easat-804	562	11	f.	f.	PROPN
easat-804	562	12	rameli	rameli	PROPN
easat-804	562	13	,	,	PUNCT
easat-804	562	14	n.	n.	PROPN
easat-804	562	15	omar	omar	PROPN
easat-804	562	16	,	,	PUNCT
easat-804	562	17	and	and	CCONJ
easat-804	562	18	m.	m.	NOUN
easat-804	562	19	ozawa	ozawa	PROPN
easat-804	562	20	,	,	PUNCT
easat-804	562	21	"	"	PUNCT
easat-804	562	22	governance	governance	NOUN
easat-804	562	23	mechanisms	mechanism	NOUN
easat-804	562	24	in	in	ADP
easat-804	562	25	the	the	DET
easat-804	562	26	malaysian	malaysian	ADJ
easat-804	562	27	banking	banking	NOUN
easat-804	562	28	sector	sector	NOUN
easat-804	562	29	:	:	PUNCT
easat-804	562	30	mitigation	mitigation	NOUN
easat-804	562	31	of	of	ADP
easat-804	562	32	fraud	fraud	NOUN
easat-804	562	33	occurrence	occurrence	NOUN
easat-804	562	34	,	,	PUNCT
easat-804	562	35	"	"	PUNCT
easat-804	562	36	asian	asian	ADJ
easat-804	562	37	journal	journal	NOUN
easat-804	562	38	of	of	ADP
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easat-804	562	40	,	,	PUNCT
easat-804	562	41	vol	vol	NOUN
easat-804	562	42	.	.	PROPN
easat-804	562	43	10	10	NUM
easat-804	562	44	,	,	PUNCT
easat-804	562	45	pp	pp	ADJ
easat-804	562	46	.	.	PUNCT
easat-804	563	1	231	231	NUM
easat-804	563	2	-	-	SYM
easat-804	563	3	249	249	NUM
easat-804	563	4	,	,	PUNCT
easat-804	563	5	2015	2015	NUM
easat-804	563	6	.	.	PUNCT
easat-804	564	1	https://doi.org/10.1007/s11417-015-9211-4	https://doi.org/10.1007/s11417-015-9211-4	NUM
easat-804	564	2	[	[	X
easat-804	564	3	10	10	NUM
easat-804	564	4	]	]	X
easat-804	564	5	n.	n.	NOUN
easat-804	564	6	shonhadji	shonhadji	PROPN
easat-804	564	7	and	and	CCONJ
easat-804	564	8	a.	a.	NOUN
easat-804	564	9	maulidi	maulidi	PROPN
easat-804	564	10	,	,	PUNCT
easat-804	564	11	"	"	PUNCT
easat-804	564	12	the	the	DET
easat-804	564	13	roles	role	NOUN
easat-804	564	14	of	of	ADP
easat-804	564	15	whistleblowing	whistleblowing	NOUN
easat-804	564	16	system	system	NOUN
easat-804	564	17	and	and	CCONJ
easat-804	564	18	fraud	fraud	NOUN
easat-804	564	19	awareness	awareness	NOUN
easat-804	564	20	as	as	ADP
easat-804	564	21	financial	financial	ADJ
easat-804	564	22	statement	statement	NOUN
easat-804	564	23	fraud	fraud	NOUN
easat-804	564	24	deterrent	deterrent	NOUN
easat-804	564	25	,	,	PUNCT
easat-804	564	26	"	"	PUNCT
easat-804	564	27	international	international	ADJ
easat-804	564	28	journal	journal	NOUN
easat-804	564	29	of	of	ADP
easat-804	564	30	ethics	ethic	NOUN
easat-804	564	31	and	and	CCONJ
easat-804	564	32	systems	system	NOUN
easat-804	564	33	,	,	PUNCT
easat-804	564	34	vol	vol	NOUN
easat-804	564	35	.	.	PROPN
easat-804	564	36	37	37	NUM
easat-804	564	37	,	,	PUNCT
easat-804	564	38	no	no	INTJ
easat-804	564	39	.	.	NOUN
easat-804	565	1	3	3	NUM
easat-804	565	2	,	,	PUNCT
easat-804	565	3	pp	pp	ADJ
easat-804	565	4	.	.	PUNCT
easat-804	566	1	370	370	NUM
easat-804	566	2	-	-	SYM
easat-804	566	3	389	389	NUM
easat-804	566	4	,	,	PUNCT
easat-804	566	5	2021	2021	NUM
easat-804	566	6	.	.	PUNCT
easat-804	567	1	https://doi.org/10.1108/ijoes09-2020-0140	https://doi.org/10.1108/ijoes09-2020-0140	VERB
easat-804	568	1	[	[	NOUN
easat-804	568	2	11	11	NUM
easat-804	568	3	]	]	X
easat-804	568	4	t.	t.	NOUN
easat-804	568	5	tarjo	tarjo	PROPN
easat-804	568	6	,	,	PUNCT
easat-804	568	7	h.	h.	PROPN
easat-804	568	8	v.	v.	PROPN
easat-804	568	9	vidyantha	vidyantha	PROPN
easat-804	568	10	,	,	PUNCT
easat-804	568	11	a.	a.	PROPN
easat-804	568	12	anggono	anggono	PROPN
easat-804	568	13	,	,	PUNCT
easat-804	568	14	r.	r.	PROPN
easat-804	568	15	yuliana	yuliana	PROPN
easat-804	568	16	,	,	PUNCT
easat-804	568	17	and	and	CCONJ
easat-804	568	18	s.	s.	PROPN
easat-804	568	19	musyarofah	musyarofah	PROPN
easat-804	568	20	,	,	PUNCT
easat-804	568	21	"	"	PUNCT
easat-804	568	22	the	the	DET
easat-804	568	23	effect	effect	NOUN
easat-804	568	24	of	of	ADP
easat-804	568	25	enterprise	enterprise	NOUN
easat-804	568	26	risk	risk	NOUN
easat-804	568	27	management	management	NOUN
easat-804	568	28	on	on	ADP
easat-804	568	29	prevention	prevention	NOUN
easat-804	568	30	and	and	CCONJ
easat-804	568	31	detection	detection	NOUN
easat-804	568	32	fraud	fraud	NOUN
easat-804	568	33	in	in	ADP
easat-804	568	34	indonesia	indonesia	PROPN
easat-804	568	35	’s	’s	PART
easat-804	568	36	local	local	ADJ
easat-804	568	37	government	government	NOUN
easat-804	568	38	,	,	PUNCT
easat-804	568	39	"	"	PUNCT
easat-804	568	40	cogent	cogent	NOUN
easat-804	568	41	economics	economic	NOUN
easat-804	568	42	&	&	CCONJ
easat-804	568	43	finance	finance	PROPN
easat-804	568	44	,	,	PUNCT
easat-804	568	45	vol	vol	NOUN
easat-804	568	46	.	.	PROPN
easat-804	568	47	10	10	NUM
easat-804	568	48	,	,	PUNCT
easat-804	568	49	no	no	INTJ
easat-804	568	50	.	.	NOUN
easat-804	568	51	1	1	NUM
easat-804	568	52	,	,	PUNCT
easat-804	568	53	p.	p.	NOUN
easat-804	568	54	2101222	2101222	NUM
easat-804	568	55	,	,	PUNCT
easat-804	568	56	2022	2022	NUM
easat-804	568	57	.	.	PUNCT
easat-804	568	58	https://doi.org/10.1080/23322039.2022.2101222	https://doi.org/10.1080/23322039.2022.2101222	PUNCT
easat-804	569	1	[	[	X
easat-804	569	2	12	12	NUM
easat-804	569	3	]	]	PUNCT
easat-804	569	4	s.	s.	PROPN
easat-804	569	5	s.	s.	PROPN
easat-804	569	6	halbouni	halbouni	PROPN
easat-804	569	7	,	,	PUNCT
easat-804	569	8	n.	n.	NOUN
easat-804	569	9	obeid	obeid	NOUN
easat-804	569	10	,	,	PUNCT
easat-804	569	11	and	and	CCONJ
easat-804	569	12	a.	a.	PROPN
easat-804	569	13	garbou	garbou	PROPN
easat-804	569	14	,	,	PUNCT
easat-804	569	15	"	"	PUNCT
easat-804	569	16	corporate	corporate	ADJ
easat-804	569	17	governance	governance	NOUN
easat-804	569	18	and	and	CCONJ
easat-804	569	19	information	information	NOUN
easat-804	569	20	technology	technology	NOUN
easat-804	569	21	in	in	ADP
easat-804	569	22	fraud	fraud	NOUN
easat-804	569	23	prevention	prevention	NOUN
easat-804	569	24	and	and	CCONJ
easat-804	569	25	detection	detection	NOUN
easat-804	569	26	:	:	PUNCT
easat-804	569	27	evidence	evidence	NOUN
easat-804	569	28	from	from	ADP
easat-804	569	29	the	the	DET
easat-804	569	30	uae	uae	PROPN
easat-804	569	31	,	,	PUNCT
easat-804	569	32	"	"	PUNCT
easat-804	569	33	managerial	managerial	ADJ
easat-804	569	34	auditing	auditing	NOUN
easat-804	569	35	journal	journal	NOUN
easat-804	569	36	,	,	PUNCT
easat-804	569	37	vol	vol	NOUN
easat-804	569	38	.	.	PROPN
easat-804	569	39	31	31	NUM
easat-804	569	40	,	,	PUNCT
easat-804	569	41	no	no	INTJ
easat-804	569	42	.	.	NOUN
easat-804	569	43	6/7	6/7	NUM
easat-804	569	44	,	,	PUNCT
easat-804	569	45	pp	pp	ADV
easat-804	569	46	.	.	PUNCT
easat-804	570	1	589	589	NUM
easat-804	570	2	-	-	SYM
easat-804	570	3	628	628	NUM
easat-804	570	4	,	,	PUNCT
easat-804	570	5	2016	2016	NUM
easat-804	570	6	.	.	PUNCT
easat-804	571	1	https://doi.org/10.1108/maj-02-2015-1163	https://doi.org/10.1108/maj-02-2015-1163	X
easat-804	571	2	[	[	X
easat-804	571	3	13	13	NUM
easat-804	571	4	]	]	PUNCT
easat-804	571	5	coso	coso	NOUN
easat-804	571	6	,	,	PUNCT
easat-804	571	7	"	"	PUNCT
easat-804	571	8	enterprise	enterprise	NOUN
easat-804	571	9	risk	risk	NOUN
easat-804	571	10	management	management	NOUN
easat-804	571	11	–	–	PUNCT
easat-804	571	12	integrated	integrate	VERB
easat-804	571	13	framework	framework	NOUN
easat-804	571	14	.	.	PUNCT
easat-804	572	1	the	the	DET
easat-804	572	2	committee	committee	NOUN
easat-804	572	3	of	of	ADP
easat-804	572	4	sponsoring	sponsor	VERB
easat-804	572	5	organizations	organization	NOUN
easat-804	572	6	of	of	ADP
easat-804	572	7	the	the	DET
easat-804	572	8	tread	tread	NOUN
easat-804	572	9	-	-	PUNCT
easat-804	572	10	way	way	NOUN
easat-804	572	11	commission	commission	NOUN
easat-804	572	12	,	,	PUNCT
easat-804	572	13	"	"	PUNCT
easat-804	572	14	retrieved	retrieve	VERB
easat-804	572	15	:	:	PUNCT
easat-804	572	16	https://www.coso.org/enterprise-risk-management	https://www.coso.org/enterprise-risk-management	NOUN
easat-804	572	17	.	.	PUNCT
easat-804	573	1	[	[	X
easat-804	573	2	accessed	access	VERB
easat-804	573	3	5	5	NUM
easat-804	573	4	august	august	PROPN
easat-804	573	5	2023	2023	NUM
easat-804	573	6	]	]	PUNCT
easat-804	573	7	,	,	PUNCT
easat-804	573	8	2004	2004	NUM
easat-804	573	9	.	.	PUNCT
easat-804	574	1	[	[	X
easat-804	574	2	14	14	NUM
easat-804	574	3	]	]	PUNCT
easat-804	574	4	k.	k.	PROPN
easat-804	574	5	prewett	prewett	PROPN
easat-804	574	6	and	and	CCONJ
easat-804	574	7	a.	a.	NOUN
easat-804	574	8	terry	terry	PROPN
easat-804	574	9	,	,	PUNCT
easat-804	574	10	"	"	PUNCT
easat-804	574	11	coso	coso	PROPN
easat-804	574	12	's	's	PART
easat-804	574	13	updated	update	VERB
easat-804	574	14	enterprise	enterprise	NOUN
easat-804	574	15	risk	risk	NOUN
easat-804	574	16	management	management	NOUN
easat-804	574	17	framework	framework	NOUN
easat-804	574	18	—	—	PUNCT
easat-804	574	19	a	a	DET
easat-804	574	20	quest	quest	NOUN
easat-804	574	21	for	for	ADP
easat-804	574	22	depth	depth	NOUN
easat-804	574	23	and	and	CCONJ
easat-804	574	24	clarity	clarity	NOUN
easat-804	574	25	,	,	PUNCT
easat-804	574	26	"	"	PUNCT
easat-804	574	27	journal	journal	NOUN
easat-804	574	28	of	of	ADP
easat-804	574	29	corporate	corporate	ADJ
easat-804	574	30	accounting	accounting	NOUN
easat-804	574	31	&	&	CCONJ
easat-804	574	32	finance	finance	NOUN
easat-804	574	33	,	,	PUNCT
easat-804	574	34	vol	vol	NOUN
easat-804	574	35	.	.	PROPN
easat-804	574	36	29	29	NUM
easat-804	574	37	,	,	PUNCT
easat-804	574	38	no	no	INTJ
easat-804	574	39	.	.	NOUN
easat-804	574	40	3	3	NUM
easat-804	574	41	,	,	PUNCT
easat-804	574	42	pp	pp	ADJ
easat-804	574	43	.	.	PUNCT
easat-804	575	1	16	16	NUM
easat-804	575	2	-	-	SYM
easat-804	575	3	23	23	NUM
easat-804	575	4	,	,	PUNCT
easat-804	575	5	2018	2018	NUM
easat-804	575	6	.	.	PUNCT
easat-804	576	1	https://doi.org/10.1002/jcaf.22346	https://doi.org/10.1002/jcaf.22346	VERB
easat-804	576	2	[	[	X
easat-804	576	3	15	15	NUM
easat-804	576	4	]	]	X
easat-804	576	5	coso	coso	NOUN
easat-804	576	6	,	,	PUNCT
easat-804	576	7	"	"	PUNCT
easat-804	576	8	enterprise	enterprise	NOUN
easat-804	576	9	risk	risk	NOUN
easat-804	576	10	management	management	NOUN
easat-804	576	11	:	:	PUNCT
easat-804	576	12	integrating	integrate	VERB
easat-804	576	13	with	with	ADP
easat-804	576	14	strategy	strategy	NOUN
easat-804	576	15	and	and	CCONJ
easat-804	576	16	performance	performance	NOUN
easat-804	576	17	.	.	PUNCT
easat-804	577	1	coso	coso	NOUN
easat-804	577	2	,	,	PUNCT
easat-804	577	3	"	"	PUNCT
easat-804	577	4	retrieved	retrieve	VERB
easat-804	577	5	:	:	PUNCT
easat-804	577	6	https://www.coso.org/enterprise-risk-management	https://www.coso.org/enterprise-risk-management	NOUN
easat-804	577	7	.	.	PUNCT
easat-804	578	1	[	[	X
easat-804	578	2	accessed	access	VERB
easat-804	578	3	5	5	NUM
easat-804	578	4	august	august	PROPN
easat-804	578	5	2023	2023	NUM
easat-804	578	6	]	]	PUNCT
easat-804	578	7	,	,	PUNCT
easat-804	578	8	2017	2017	NUM
easat-804	578	9	.	.	PUNCT
easat-804	579	1	[	[	X
easat-804	579	2	16	16	NUM
easat-804	579	3	]	]	PUNCT
easat-804	579	4	a.	a.	NOUN
easat-804	579	5	maulidi	maulidi	PROPN
easat-804	579	6	and	and	CCONJ
easat-804	579	7	j.	j.	PROPN
easat-804	579	8	ansell	ansell	PROPN
easat-804	579	9	,	,	PUNCT
easat-804	579	10	"	"	PUNCT
easat-804	579	11	corruption	corruption	NOUN
easat-804	579	12	as	as	ADP
easat-804	579	13	distinct	distinct	ADJ
easat-804	579	14	crime	crime	NOUN
easat-804	579	15	:	:	PUNCT
easat-804	579	16	the	the	DET
easat-804	579	17	need	need	NOUN
easat-804	579	18	to	to	PART
easat-804	579	19	reconceptualise	reconceptualise	VERB
easat-804	579	20	internal	internal	ADJ
easat-804	579	21	control	control	NOUN
easat-804	579	22	on	on	ADP
easat-804	579	23	controlling	control	VERB
easat-804	579	24	bureaucratic	bureaucratic	ADJ
easat-804	579	25	occupational	occupational	ADJ
easat-804	579	26	fraud	fraud	NOUN
easat-804	579	27	,	,	PUNCT
easat-804	579	28	"	"	PUNCT
easat-804	579	29	journal	journal	NOUN
easat-804	579	30	of	of	ADP
easat-804	579	31	financial	financial	ADJ
easat-804	579	32	crime	crime	NOUN
easat-804	579	33	,	,	PUNCT
easat-804	579	34	vol	vol	NOUN
easat-804	579	35	.	.	PROPN
easat-804	579	36	29	29	NUM
easat-804	579	37	,	,	PUNCT
easat-804	579	38	no	no	INTJ
easat-804	579	39	.	.	NOUN
easat-804	579	40	2	2	NUM
easat-804	579	41	,	,	PUNCT
easat-804	579	42	pp	pp	ADJ
easat-804	579	43	.	.	PUNCT
easat-804	580	1	680	680	NUM
easat-804	580	2	-	-	SYM
easat-804	580	3	700	700	NUM
easat-804	580	4	,	,	PUNCT
easat-804	580	5	2022	2022	NUM
easat-804	580	6	.	.	PUNCT
easat-804	581	1	https://doi.org/10.1108/jfc-04-2021-0100	https://doi.org/10.1108/jfc-04-2021-0100	NOUN
easat-804	582	1	[	[	X
easat-804	582	2	17	17	NUM
easat-804	582	3	]	]	X
easat-804	583	1	d.	d.	PROPN
easat-804	583	2	k.	k.	PROPN
easat-804	583	3	mendes	mendes	PROPN
easat-804	583	4	de	de	PROPN
easat-804	583	5	oliveira	oliveira	PROPN
easat-804	583	6	,	,	PUNCT
easat-804	583	7	j.	j.	PROPN
easat-804	583	8	o.	o.	PROPN
easat-804	583	9	imoniana	imoniana	PROPN
easat-804	583	10	,	,	PUNCT
easat-804	583	11	v.	v.	ADP
easat-804	583	12	slomski	slomski	NOUN
easat-804	583	13	,	,	PUNCT
easat-804	583	14	l.	l.	PROPN
easat-804	583	15	reginato	reginato	PROPN
easat-804	583	16	,	,	PUNCT
easat-804	583	17	and	and	CCONJ
easat-804	583	18	v.	v.	ADP
easat-804	583	19	g.	g.	PROPN
easat-804	583	20	slomski	slomski	PROPN
easat-804	583	21	,	,	PUNCT
easat-804	583	22	"	"	PUNCT
easat-804	583	23	how	how	SCONJ
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easat-804	583	25	internal	internal	ADJ
easat-804	583	26	control	control	NOUN
easat-804	583	27	environments	environment	NOUN
easat-804	583	28	connect	connect	VERB
easat-804	583	29	to	to	ADP
easat-804	583	30	sustainable	sustainable	ADJ
easat-804	583	31	development	development	NOUN
easat-804	583	32	to	to	PART
easat-804	583	33	curb	curb	VERB
easat-804	583	34	fraud	fraud	NOUN
easat-804	583	35	in	in	ADP
easat-804	583	36	brazil	brazil	PROPN
easat-804	583	37	?	?	PUNCT
easat-804	583	38	,	,	PUNCT
easat-804	583	39	"	"	PUNCT
easat-804	583	40	sustainability	sustainability	NOUN
easat-804	583	41	,	,	PUNCT
easat-804	583	42	vol	vol	NOUN
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easat-804	584	9	,	,	PUNCT
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easat-804	588	3	]	]	PUNCT
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easat-804	588	49	,	,	PUNCT
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easat-804	588	53	-	-	SYM
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easat-804	590	2	20	20	NUM
easat-804	590	3	]	]	PUNCT
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easat-804	591	6	,	,	PUNCT
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easat-804	591	8	.	.	PUNCT
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easat-804	592	2	-	-	SYM
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easat-804	592	6	.	.	PUNCT
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easat-804	597	2	:	:	SYM
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easat-804	597	4	-	-	SYM
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easat-804	608	8	.	.	PUNCT
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easat-804	609	3	]	]	PUNCT
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easat-804	610	1	[	[	X
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easat-804	610	3	]	]	PUNCT
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easat-804	610	10	"	"	PUNCT
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easat-804	610	12	risk	risk	NOUN
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easat-804	611	2	-	-	SYM
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easat-804	613	41	construction	construction	NOUN
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easat-804	615	3	]	]	PUNCT
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easat-804	615	18	c.	c.	PROPN
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easat-804	615	22	data	datum	NOUN
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easat-804	615	24	,	,	PUNCT
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easat-804	616	2	29	29	NUM
easat-804	616	3	]	]	X
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easat-804	616	7	"	"	PUNCT
easat-804	616	8	risk	risk	NOUN
easat-804	616	9	management	management	NOUN
easat-804	616	10	—	—	PUNCT
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easat-804	616	12	,	,	PUNCT
easat-804	616	13	"	"	PUNCT
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easat-804	616	15	:	:	PUNCT
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