id	sid	tid	token	lemma	pos
emaj-208	1	1	volume	volume	NOUN
emaj-208	1	2	7	7	NUM
emaj-208	1	3	no	no	DET
emaj-208	1	4	2	2	NUM
emaj-208	1	5	(	(	PUNCT
emaj-208	1	6	2018	2018	NUM
emaj-208	1	7	)	)	PUNCT
emaj-208	2	1	|	|	ADV
emaj-208	2	2	issn	issn	VERB
emaj-208	2	3	2158	2158	NUM
emaj-208	2	4	-	-	SYM
emaj-208	2	5	8708	8708	NUM
emaj-208	2	6	(	(	PUNCT
emaj-208	2	7	online	online	NOUN
emaj-208	2	8	)	)	PUNCT
emaj-208	2	9	|	|	ADV
emaj-208	2	10	doi	doi	X
emaj-208	2	11	10.5195	10.5195	NUM
emaj-208	2	12	/	/	SYM
emaj-208	2	13	emaj.2018.134	emaj.2018.134	PROPN
emaj-208	3	1	|	|	ADV
emaj-208	3	2	http://emaj.pitt.edu	http://emaj.pitt.edu	X
emaj-208	3	3	determinants	determinant	NOUN
emaj-208	3	4	affecting	affect	VERB
emaj-208	3	5	internal	internal	ADJ
emaj-208	3	6	audit	audit	NOUN
emaj-208	3	7	effectiveness	effectiveness	NOUN
emaj-208	3	8	prem	prem	PROPN
emaj-208	3	9	lal	lal	PROPN
emaj-208	3	10	joshi	joshi	PROPN
emaj-208	3	11	western	western	PROPN
emaj-208	3	12	regional	regional	ADJ
emaj-208	3	13	centre	centre	NOUN
emaj-208	3	14	(	(	PUNCT
emaj-208	3	15	an	an	DET
emaj-208	3	16	institute	institute	NOUN
emaj-208	3	17	of	of	ADP
emaj-208	3	18	indian	indian	PROPN
emaj-208	3	19	council	council	PROPN
emaj-208	3	20	of	of	ADP
emaj-208	3	21	social	social	ADJ
emaj-208	3	22	sciences	sciences	PROPN
emaj-208	3	23	research	research	NOUN
emaj-208	3	24	)	)	PUNCT
emaj-208	3	25	,	,	PUNCT
emaj-208	3	26	india	india	PROPN
emaj-208	3	27	|	|	ADV
emaj-208	3	28	prem@acadjoshi.com	prem@acadjoshi.com	X
emaj-208	4	1	abstract	abstract	ADJ
emaj-208	4	2	this	this	DET
emaj-208	4	3	study	study	NOUN
emaj-208	4	4	tries	try	VERB
emaj-208	4	5	to	to	PART
emaj-208	4	6	identify	identify	VERB
emaj-208	4	7	the	the	DET
emaj-208	4	8	determinants	determinant	NOUN
emaj-208	4	9	that	that	PRON
emaj-208	4	10	affect	affect	VERB
emaj-208	4	11	the	the	DET
emaj-208	4	12	effectiveness	effectiveness	NOUN
emaj-208	4	13	of	of	ADP
emaj-208	4	14	internal	internal	ADJ
emaj-208	4	15	auditing	auditing	NOUN
emaj-208	4	16	for	for	ADP
emaj-208	4	17	listed	list	VERB
emaj-208	4	18	firms	firm	NOUN
emaj-208	4	19	in	in	ADP
emaj-208	4	20	india	india	PROPN
emaj-208	4	21	.	.	PUNCT
emaj-208	5	1	a	a	DET
emaj-208	5	2	sample	sample	NOUN
emaj-208	5	3	of	of	ADP
emaj-208	5	4	300	300	NUM
emaj-208	5	5	listed	list	VERB
emaj-208	5	6	companies	company	NOUN
emaj-208	5	7	was	be	AUX
emaj-208	5	8	drawn	draw	VERB
emaj-208	5	9	.	.	PUNCT
emaj-208	6	1	questionnaires	questionnaire	NOUN
emaj-208	6	2	were	be	AUX
emaj-208	6	3	mailed	mail	VERB
emaj-208	6	4	to	to	ADP
emaj-208	6	5	the	the	DET
emaj-208	6	6	head	head	NOUN
emaj-208	6	7	of	of	ADP
emaj-208	6	8	audit	audit	NOUN
emaj-208	6	9	department	department	NOUN
emaj-208	6	10	,	,	PUNCT
emaj-208	6	11	internal	internal	ADJ
emaj-208	6	12	audit	audit	NOUN
emaj-208	6	13	managers	manager	NOUN
emaj-208	6	14	,	,	PUNCT
emaj-208	6	15	internal	internal	ADJ
emaj-208	6	16	auditor	auditor	NOUN
emaj-208	6	17	and	and	CCONJ
emaj-208	6	18	head	head	NOUN
emaj-208	6	19	of	of	ADP
emaj-208	6	20	accounts	account	NOUN
emaj-208	6	21	of	of	ADP
emaj-208	6	22	each	each	DET
emaj-208	6	23	company	company	NOUN
emaj-208	6	24	.	.	PUNCT
emaj-208	7	1	the	the	DET
emaj-208	7	2	overall	overall	ADJ
emaj-208	7	3	response	response	NOUN
emaj-208	7	4	rate	rate	NOUN
emaj-208	7	5	was	be	AUX
emaj-208	7	6	28.3	28.3	NUM
emaj-208	7	7	%	%	NOUN
emaj-208	7	8	.	.	PUNCT
emaj-208	8	1	the	the	DET
emaj-208	8	2	results	result	NOUN
emaj-208	8	3	were	be	AUX
emaj-208	8	4	derived	derive	VERB
emaj-208	8	5	by	by	ADP
emaj-208	8	6	applying	apply	VERB
emaj-208	8	7	multiple	multiple	ADJ
emaj-208	8	8	regression	regression	NOUN
emaj-208	8	9	method	method	NOUN
emaj-208	8	10	and	and	CCONJ
emaj-208	8	11	the	the	DET
emaj-208	8	12	three	three	NUM
emaj-208	8	13	determinants	determinant	NOUN
emaj-208	8	14	turned	turn	VERB
emaj-208	8	15	out	out	ADP
emaj-208	8	16	to	to	PART
emaj-208	8	17	be	be	AUX
emaj-208	8	18	significant	significant	ADJ
emaj-208	8	19	.	.	PUNCT
emaj-208	9	1	the	the	DET
emaj-208	9	2	three	three	NUM
emaj-208	9	3	determinants	determinant	NOUN
emaj-208	9	4	are	be	AUX
emaj-208	9	5	risk	risk	NOUN
emaj-208	9	6	-	-	PUNCT
emaj-208	9	7	based	base	VERB
emaj-208	9	8	planning	planning	NOUN
emaj-208	9	9	,	,	PUNCT
emaj-208	9	10	usage	usage	NOUN
emaj-208	9	11	of	of	ADP
emaj-208	9	12	big	big	ADJ
emaj-208	9	13	data	datum	NOUN
emaj-208	9	14	and	and	CCONJ
emaj-208	9	15	analytics	analytic	NOUN
emaj-208	9	16	,	,	PUNCT
emaj-208	9	17	and	and	CCONJ
emaj-208	9	18	frequency	frequency	NOUN
emaj-208	9	19	of	of	ADP
emaj-208	9	20	meetings	meeting	NOUN
emaj-208	9	21	of	of	ADP
emaj-208	9	22	internal	internal	ADJ
emaj-208	9	23	auditor	auditor	NOUN
emaj-208	9	24	(	(	PUNCT
emaj-208	9	25	ia	ia	PROPN
emaj-208	9	26	)	)	PUNCT
emaj-208	9	27	with	with	ADP
emaj-208	9	28	audit	audit	NOUN
emaj-208	9	29	committee	committee	NOUN
emaj-208	9	30	(	(	PUNCT
emaj-208	9	31	ac	ac	PROPN
emaj-208	9	32	)	)	PUNCT
emaj-208	9	33	respectively	respectively	ADV
emaj-208	9	34	.	.	PUNCT
emaj-208	10	1	the	the	DET
emaj-208	10	2	model	model	NOUN
emaj-208	10	3	explains	explain	VERB
emaj-208	10	4	42.8	42.8	NUM
emaj-208	10	5	%	%	NOUN
emaj-208	10	6	of	of	ADP
emaj-208	10	7	variations	variation	NOUN
emaj-208	10	8	in	in	ADP
emaj-208	10	9	the	the	DET
emaj-208	10	10	dependent	dependent	ADJ
emaj-208	10	11	variable	variable	NOUN
emaj-208	10	12	(	(	PUNCT
emaj-208	10	13	ia	ia	NOUN
emaj-208	10	14	effectiveness	effectiveness	NOUN
emaj-208	10	15	)	)	PUNCT
emaj-208	10	16	.	.	PUNCT
emaj-208	11	1	the	the	DET
emaj-208	11	2	study	study	NOUN
emaj-208	11	3	indeed	indeed	ADV
emaj-208	11	4	encourages	encourage	VERB
emaj-208	11	5	internal	internal	ADJ
emaj-208	11	6	auditors	auditor	NOUN
emaj-208	11	7	to	to	PART
emaj-208	11	8	develop	develop	VERB
emaj-208	11	9	their	their	PRON
emaj-208	11	10	core	core	NOUN
emaj-208	11	11	skills	skill	NOUN
emaj-208	11	12	and	and	CCONJ
emaj-208	11	13	competencies	competency	NOUN
emaj-208	11	14	in	in	ADP
emaj-208	11	15	the	the	DET
emaj-208	11	16	area	area	NOUN
emaj-208	11	17	of	of	ADP
emaj-208	11	18	risk	risk	NOUN
emaj-208	11	19	assessment	assessment	NOUN
emaj-208	11	20	and	and	CCONJ
emaj-208	11	21	big	big	ADJ
emaj-208	11	22	data	datum	NOUN
emaj-208	11	23	and	and	CCONJ
emaj-208	11	24	analytics	analytic	NOUN
emaj-208	11	25	for	for	ADP
emaj-208	11	26	delivering	deliver	VERB
emaj-208	11	27	better	well	ADJ
emaj-208	11	28	services	service	NOUN
emaj-208	11	29	to	to	ADP
emaj-208	11	30	the	the	DET
emaj-208	11	31	auditees	auditee	NOUN
emaj-208	11	32	,	,	PUNCT
emaj-208	11	33	the	the	DET
emaj-208	11	34	board	board	NOUN
emaj-208	11	35	of	of	ADP
emaj-208	11	36	directors	director	NOUN
emaj-208	11	37	and	and	CCONJ
emaj-208	11	38	the	the	DET
emaj-208	11	39	ac	ac	PROPN
emaj-208	11	40	members	member	NOUN
emaj-208	11	41	.	.	PUNCT
emaj-208	12	1	the	the	DET
emaj-208	12	2	implications	implication	NOUN
emaj-208	12	3	of	of	ADP
emaj-208	12	4	these	these	DET
emaj-208	12	5	findings	finding	NOUN
emaj-208	12	6	may	may	AUX
emaj-208	12	7	be	be	AUX
emaj-208	12	8	of	of	ADP
emaj-208	12	9	importance	importance	NOUN
emaj-208	12	10	to	to	ADP
emaj-208	12	11	internal	internal	ADJ
emaj-208	12	12	audit	audit	NOUN
emaj-208	12	13	professionals	professional	NOUN
emaj-208	12	14	,	,	PUNCT
emaj-208	12	15	accounting	account	VERB
emaj-208	12	16	professional	professional	ADJ
emaj-208	12	17	bodies	body	NOUN
emaj-208	12	18	and	and	CCONJ
emaj-208	12	19	the	the	DET
emaj-208	12	20	regulators	regulator	NOUN
emaj-208	12	21	.	.	PUNCT
emaj-208	13	1	direction	direction	NOUN
emaj-208	13	2	for	for	ADP
emaj-208	13	3	future	future	ADJ
emaj-208	13	4	research	research	NOUN
emaj-208	13	5	is	be	AUX
emaj-208	13	6	also	also	ADV
emaj-208	13	7	provided	provide	VERB
emaj-208	13	8	.	.	PUNCT
emaj-208	14	1	keywords	keyword	NOUN
emaj-208	14	2	:	:	PUNCT
emaj-208	14	3	risk	risk	NOUN
emaj-208	14	4	-	-	PUNCT
emaj-208	14	5	based	base	VERB
emaj-208	14	6	planning	planning	NOUN
emaj-208	14	7	and	and	CCONJ
emaj-208	14	8	guidelines	guideline	NOUN
emaj-208	14	9	,	,	PUNCT
emaj-208	14	10	big	big	ADJ
emaj-208	14	11	data	datum	NOUN
emaj-208	14	12	and	and	CCONJ
emaj-208	14	13	analytics	analytic	NOUN
emaj-208	14	14	,	,	PUNCT
emaj-208	14	15	internal	internal	ADJ
emaj-208	14	16	audit	audit	NOUN
emaj-208	14	17	and	and	CCONJ
emaj-208	14	18	audit	audit	NOUN
emaj-208	14	19	committee	committee	NOUN
emaj-208	14	20	meetings	meeting	NOUN
emaj-208	14	21	,	,	PUNCT
emaj-208	14	22	india	india	PROPN
emaj-208	14	23	new	new	ADJ
emaj-208	14	24	articles	article	NOUN
emaj-208	14	25	in	in	ADP
emaj-208	14	26	this	this	DET
emaj-208	14	27	journal	journal	NOUN
emaj-208	14	28	are	be	AUX
emaj-208	14	29	licensed	license	VERB
emaj-208	14	30	under	under	ADP
emaj-208	14	31	a	a	DET
emaj-208	14	32	creative	creative	ADJ
emaj-208	14	33	commons	common	NOUN
emaj-208	14	34	attribution	attribution	NOUN
emaj-208	14	35	3.0	3.0	NUM
emaj-208	14	36	united	unite	VERB
emaj-208	14	37	states	states	PROPN
emaj-208	14	38	license	license	NOUN
emaj-208	14	39	.	.	PUNCT
emaj-208	15	1	this	this	DET
emaj-208	15	2	journal	journal	NOUN
emaj-208	15	3	is	be	AUX
emaj-208	15	4	published	publish	VERB
emaj-208	15	5	by	by	ADP
emaj-208	15	6	the	the	DET
emaj-208	15	7	university	university	NOUN
emaj-208	15	8	library	library	NOUN
emaj-208	15	9	system	system	NOUN
emaj-208	15	10	of	of	ADP
emaj-208	15	11	the	the	DET
emaj-208	15	12	university	university	PROPN
emaj-208	15	13	of	of	ADP
emaj-208	15	14	pittsburgh	pittsburgh	PROPN
emaj-208	15	15	as	as	ADP
emaj-208	15	16	part	part	NOUN
emaj-208	15	17	of	of	ADP
emaj-208	15	18	its	its	PRON
emaj-208	15	19	d	d	NOUN
emaj-208	15	20	-	-	PUNCT
emaj-208	15	21	scribe	scribe	VERB
emaj-208	15	22	digital	digital	ADJ
emaj-208	15	23	publishing	publishing	NOUN
emaj-208	15	24	program	program	NOUN
emaj-208	15	25	,	,	PUNCT
emaj-208	15	26	and	and	CCONJ
emaj-208	15	27	is	be	AUX
emaj-208	15	28	cosponsored	cosponsor	VERB
emaj-208	15	29	by	by	ADP
emaj-208	15	30	the	the	DET
emaj-208	15	31	university	university	PROPN
emaj-208	15	32	of	of	ADP
emaj-208	15	33	pittsburgh	pittsburgh	PROPN
emaj-208	15	34	press	press	NOUN
emaj-208	15	35	.	.	PUNCT
emaj-208	16	1	volume	volume	NOUN
emaj-208	16	2	10	10	NUM
emaj-208	16	3	no	no	DET
emaj-208	16	4	2	2	NUM
emaj-208	16	5	(	(	PUNCT
emaj-208	16	6	2020	2020	NUM
emaj-208	16	7	)	)	PUNCT
emaj-208	16	8	|	|	ADV
emaj-208	16	9	issn	issn	VERB
emaj-208	16	10	2158	2158	NUM
emaj-208	16	11	-	-	SYM
emaj-208	16	12	8708	8708	NUM
emaj-208	16	13	(	(	PUNCT
emaj-208	16	14	online	online	NOUN
emaj-208	16	15	)	)	PUNCT
emaj-208	16	16	|	|	ADV
emaj-208	16	17	doi	doi	X
emaj-208	16	18	10.5195	10.5195	NUM
emaj-208	16	19	/	/	SYM
emaj-208	16	20	emaj.2020.208	emaj.2020.208	NOUN
emaj-208	17	1	|	|	NOUN
emaj-208	17	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-208	17	3	|	|	ADV
emaj-208	17	4	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-208	17	5	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-208	18	1	http://www.library.pitt.edu/	http://www.library.pitt.edu/	PROPN
emaj-208	18	2	http://www.pitt.edu/	http://www.pitt.edu/	NOUN
emaj-208	18	3	http://www.library.pitt.edu/articles/digpubtype/index.html	http://www.library.pitt.edu/articles/digpubtype/index.html	X
emaj-208	19	1	http://www.upress.pitt.edu/upressindex.aspx	http://www.upress.pitt.edu/upressindex.aspx	NUM
emaj-208	19	2	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-208	19	3	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-208	20	1	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-208	20	2	volume	volume	NOUN
emaj-208	20	3	10	10	NUM
emaj-208	20	4	no	no	DET
emaj-208	20	5	2	2	NUM
emaj-208	20	6	(	(	PUNCT
emaj-208	20	7	2020	2020	NUM
emaj-208	20	8	)	)	PUNCT
emaj-208	20	9	|	|	ADV
emaj-208	20	10	issn	issn	VERB
emaj-208	20	11	2158	2158	NUM
emaj-208	20	12	-	-	SYM
emaj-208	20	13	8708	8708	NUM
emaj-208	20	14	(	(	PUNCT
emaj-208	20	15	online	online	NOUN
emaj-208	20	16	)	)	PUNCT
emaj-208	20	17	|	|	ADV
emaj-208	20	18	doi	doi	X
emaj-208	20	19	10.5195	10.5195	NUM
emaj-208	20	20	/	/	SYM
emaj-208	20	21	emaj.2020.208	emaj.2020.208	NOUN
emaj-208	20	22	|	|	NOUN
emaj-208	20	23	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-208	20	24	prem	prem	PROPN
emaj-208	20	25	lal	lal	PROPN
emaj-208	20	26	joshi	joshi	PROPN
emaj-208	20	27	emerging	emerge	VERB
emaj-208	20	28	markets	market	NOUN
emaj-208	20	29	journal	journal	NOUN
emaj-208	21	1	|	|	ADV
emaj-208	21	2	p	p	NOUN
emaj-208	21	3	a	a	DET
emaj-208	21	4	g	g	NOUN
emaj-208	21	5	e	e	ADP
emaj-208	21	6	|11	|11	PROPN
emaj-208	21	7	determinants	determinant	NOUN
emaj-208	21	8	affecting	affect	VERB
emaj-208	21	9	internal	internal	ADJ
emaj-208	21	10	audit	audit	NOUN
emaj-208	21	11	effectiveness	effectiveness	NOUN
emaj-208	22	1	prem	prem	PROPN
emaj-208	22	2	lal	lal	PROPN
emaj-208	22	3	joshi	joshi	PROPN
emaj-208	22	4	i.	i.	PROPN
emaj-208	22	5	introduction	introduction	NOUN
emaj-208	22	6	*	*	PUNCT
emaj-208	22	7	organizations	organization	NOUN
emaj-208	22	8	have	have	AUX
emaj-208	22	9	been	be	AUX
emaj-208	22	10	facing	face	VERB
emaj-208	22	11	rapid	rapid	ADJ
emaj-208	22	12	changes	change	NOUN
emaj-208	22	13	in	in	ADP
emaj-208	22	14	economic	economic	ADJ
emaj-208	22	15	complexity	complexity	NOUN
emaj-208	22	16	,	,	PUNCT
emaj-208	22	17	increased	increase	VERB
emaj-208	22	18	regulatory	regulatory	ADJ
emaj-208	22	19	requirements	requirement	NOUN
emaj-208	22	20	,	,	PUNCT
emaj-208	22	21	and	and	CCONJ
emaj-208	22	22	emergence	emergence	NOUN
emaj-208	22	23	of	of	ADP
emaj-208	22	24	digital	digital	ADJ
emaj-208	22	25	technology	technology	NOUN
emaj-208	22	26	in	in	ADP
emaj-208	22	27	recent	recent	ADJ
emaj-208	22	28	years	year	NOUN
emaj-208	22	29	.	.	PUNCT
emaj-208	23	1	besides	besides	SCONJ
emaj-208	23	2	,	,	PUNCT
emaj-208	23	3	the	the	DET
emaj-208	23	4	recent	recent	ADJ
emaj-208	23	5	world	world	NOUN
emaj-208	23	6	-	-	PUNCT
emaj-208	23	7	wide	wide	ADJ
emaj-208	23	8	covid-19	covid-19	PROPN
emaj-208	23	9	pandemic	pandemic	NOUN
emaj-208	23	10	have	have	AUX
emaj-208	23	11	also	also	ADV
emaj-208	23	12	affected	affect	VERB
emaj-208	23	13	them	they	PRON
emaj-208	23	14	badly	badly	ADV
emaj-208	23	15	.	.	PUNCT
emaj-208	24	1	in	in	ADP
emaj-208	24	2	the	the	DET
emaj-208	24	3	past	past	NOUN
emaj-208	24	4	,	,	PUNCT
emaj-208	24	5	the	the	DET
emaj-208	24	6	corporate	corporate	ADJ
emaj-208	24	7	scandals	scandal	NOUN
emaj-208	24	8	and	and	CCONJ
emaj-208	24	9	the	the	DET
emaj-208	24	10	global	global	ADJ
emaj-208	24	11	financial	financial	ADJ
emaj-208	24	12	crisis	crisis	NOUN
emaj-208	24	13	also	also	ADV
emaj-208	24	14	created	create	VERB
emaj-208	24	15	awareness	awareness	NOUN
emaj-208	24	16	in	in	ADP
emaj-208	24	17	the	the	DET
emaj-208	24	18	public	public	ADJ
emaj-208	24	19	and	and	CCONJ
emaj-208	24	20	regulatory	regulatory	ADJ
emaj-208	24	21	bodies	body	NOUN
emaj-208	24	22	to	to	PART
emaj-208	24	23	give	give	VERB
emaj-208	24	24	unique	unique	ADJ
emaj-208	24	25	position	position	NOUN
emaj-208	24	26	to	to	ADP
emaj-208	24	27	internal	internal	ADJ
emaj-208	24	28	audit	audit	NOUN
emaj-208	24	29	in	in	ADP
emaj-208	24	30	corporate	corporate	ADJ
emaj-208	24	31	governances	governance	NOUN
emaj-208	24	32	for	for	ADP
emaj-208	24	33	internal	internal	ADJ
emaj-208	24	34	assurance	assurance	NOUN
emaj-208	24	35	services	service	NOUN
emaj-208	24	36	(	(	PUNCT
emaj-208	24	37	soh	soh	PROPN
emaj-208	24	38	&	&	CCONJ
emaj-208	24	39	bennie	bennie	PROPN
emaj-208	24	40	,	,	PUNCT
emaj-208	24	41	2011	2011	NUM
emaj-208	24	42	)	)	PUNCT
emaj-208	24	43	.	.	PUNCT
emaj-208	25	1	according	accord	VERB
emaj-208	25	2	to	to	ADP
emaj-208	25	3	the	the	DET
emaj-208	25	4	institute	institute	NOUN
emaj-208	25	5	of	of	ADP
emaj-208	25	6	internal	internal	ADJ
emaj-208	25	7	auditors	auditor	NOUN
emaj-208	25	8	(	(	PUNCT
emaj-208	25	9	iia	iia	NOUN
emaj-208	25	10	,	,	PUNCT
emaj-208	25	11	2010	2010	NUM
emaj-208	25	12	)	)	PUNCT
emaj-208	25	13	,	,	PUNCT
emaj-208	25	14	internal	internal	ADJ
emaj-208	25	15	audit	audit	NOUN
emaj-208	25	16	is	be	AUX
emaj-208	25	17	viewed	view	VERB
emaj-208	25	18	as	as	ADP
emaj-208	25	19	a	a	DET
emaj-208	25	20	significant	significant	ADJ
emaj-208	25	21	tool	tool	NOUN
emaj-208	25	22	to	to	PART
emaj-208	25	23	control	control	VERB
emaj-208	25	24	the	the	DET
emaj-208	25	25	governance	governance	NOUN
emaj-208	25	26	and	and	CCONJ
emaj-208	25	27	operations	operation	NOUN
emaj-208	25	28	of	of	ADP
emaj-208	25	29	the	the	DET
emaj-208	25	30	organizations	organization	NOUN
emaj-208	25	31	.	.	PUNCT
emaj-208	26	1	according	accord	VERB
emaj-208	26	2	to	to	ADP
emaj-208	26	3	the	the	DET
emaj-208	26	4	researchers	researcher	NOUN
emaj-208	26	5	(	(	PUNCT
emaj-208	26	6	ali	ali	PROPN
emaj-208	26	7	&	&	CCONJ
emaj-208	26	8	omri	omri	PROPN
emaj-208	26	9	,	,	PUNCT
emaj-208	26	10	2016	2016	NUM
emaj-208	26	11	)	)	PUNCT
emaj-208	26	12	,	,	PUNCT
emaj-208	26	13	ia	ia	PROPN
emaj-208	26	14	function	function	NOUN
emaj-208	26	15	deals	deal	NOUN
emaj-208	26	16	with	with	ADP
emaj-208	26	17	financial	financial	ADJ
emaj-208	26	18	control	control	NOUN
emaj-208	26	19	,	,	PUNCT
emaj-208	26	20	compliance	compliance	NOUN
emaj-208	26	21	assurance	assurance	NOUN
emaj-208	26	22	and	and	CCONJ
emaj-208	26	23	safeguarding	safeguarding	NOUN
emaj-208	26	24	of	of	ADP
emaj-208	26	25	all	all	DET
emaj-208	26	26	types	type	NOUN
emaj-208	26	27	of	of	ADP
emaj-208	26	28	assets	asset	NOUN
emaj-208	26	29	.	.	PUNCT
emaj-208	27	1	however	however	ADV
emaj-208	27	2	,	,	PUNCT
emaj-208	27	3	the	the	DET
emaj-208	27	4	contemporary	contemporary	PROPN
emaj-208	27	5	ia	ia	PROPN
emaj-208	27	6	functional	functional	ADJ
emaj-208	27	7	areas	area	NOUN
emaj-208	27	8	have	have	AUX
emaj-208	27	9	been	be	AUX
emaj-208	27	10	focusing	focus	VERB
emaj-208	27	11	more	more	ADV
emaj-208	27	12	on	on	ADP
emaj-208	27	13	the	the	DET
emaj-208	27	14	added	add	VERB
emaj-208	27	15	value	value	NOUN
emaj-208	27	16	of	of	ADP
emaj-208	27	17	ia	ia	PROPN
emaj-208	27	18	from	from	ADP
emaj-208	27	19	all	all	DET
emaj-208	27	20	audit	audit	NOUN
emaj-208	27	21	stakeholders	stakeholder	NOUN
emaj-208	27	22	,	,	PUNCT
emaj-208	27	23	because	because	SCONJ
emaj-208	27	24	the	the	DET
emaj-208	27	25	requirements	requirement	NOUN
emaj-208	27	26	of	of	ADP
emaj-208	27	27	regulatory	regulatory	ADJ
emaj-208	27	28	bodies	body	NOUN
emaj-208	27	29	have	have	AUX
emaj-208	27	30	increased	increase	VERB
emaj-208	27	31	particularly	particularly	ADV
emaj-208	27	32	with	with	ADP
emaj-208	27	33	respect	respect	NOUN
emaj-208	27	34	of	of	ADP
emaj-208	27	35	risk	risk	NOUN
emaj-208	27	36	management	management	NOUN
emaj-208	27	37	(	(	PUNCT
emaj-208	27	38	cohen	cohen	PROPN
emaj-208	27	39	&	&	CCONJ
emaj-208	27	40	sayag	sayag	PROPN
emaj-208	27	41	,	,	PUNCT
emaj-208	27	42	2010	2010	NUM
emaj-208	27	43	;	;	PUNCT
emaj-208	27	44	erasmus	erasmus	PROPN
emaj-208	27	45	&	&	CCONJ
emaj-208	27	46	coetzee	coetzee	PROPN
emaj-208	27	47	,	,	PUNCT
emaj-208	27	48	2018	2018	NUM
emaj-208	27	49	)	)	PUNCT
emaj-208	27	50	.	.	PUNCT
emaj-208	28	1	the	the	DET
emaj-208	28	2	value	value	NOUN
emaj-208	28	3	creation	creation	NOUN
emaj-208	28	4	function	function	NOUN
emaj-208	28	5	of	of	ADP
emaj-208	28	6	contemporary	contemporary	PROPN
emaj-208	28	7	ia	ia	PROPN
emaj-208	28	8	depends	depend	VERB
emaj-208	28	9	on	on	ADP
emaj-208	28	10	how	how	SCONJ
emaj-208	28	11	effectively	effectively	ADV
emaj-208	28	12	ia	ia	NOUN
emaj-208	28	13	is	be	AUX
emaj-208	28	14	maintained	maintain	VERB
emaj-208	28	15	by	by	ADP
emaj-208	28	16	the	the	DET
emaj-208	28	17	organizations	organization	NOUN
emaj-208	28	18	and	and	CCONJ
emaj-208	28	19	there	there	PRON
emaj-208	28	20	is	be	VERB
emaj-208	28	21	need	need	NOUN
emaj-208	28	22	to	to	PART
emaj-208	28	23	measure	measure	VERB
emaj-208	28	24	the	the	DET
emaj-208	28	25	achievements	achievement	NOUN
emaj-208	28	26	of	of	ADP
emaj-208	28	27	ia	ia	NOUN
emaj-208	28	28	in	in	ADP
emaj-208	28	29	terms	term	NOUN
emaj-208	28	30	of	of	ADP
emaj-208	28	31	effectiveness	effectiveness	NOUN
emaj-208	28	32	and	and	CCONJ
emaj-208	28	33	efficiency	efficiency	NOUN
emaj-208	28	34	.	.	PUNCT
emaj-208	29	1	the	the	DET
emaj-208	29	2	term	term	NOUN
emaj-208	29	3	„	„	PUNCT
emaj-208	29	4	effectiveness‟	effectiveness‟	NOUN
emaj-208	29	5	has	have	AUX
emaj-208	29	6	been	be	AUX
emaj-208	29	7	defined	define	VERB
emaj-208	29	8	as	as	ADP
emaj-208	29	9	“	"	PUNCT
emaj-208	29	10	the	the	DET
emaj-208	29	11	capacity	capacity	NOUN
emaj-208	29	12	to	to	PART
emaj-208	29	13	obtain	obtain	VERB
emaj-208	29	14	results	result	NOUN
emaj-208	29	15	that	that	PRON
emaj-208	29	16	is	be	AUX
emaj-208	29	17	consistent	consistent	ADJ
emaj-208	29	18	with	with	ADP
emaj-208	29	19	target	target	NOUN
emaj-208	29	20	objective	objective	NOUN
emaj-208	29	21	”	"	PUNCT
emaj-208	29	22	(	(	PUNCT
emaj-208	29	23	arena	arena	NOUN
emaj-208	29	24	&	&	CCONJ
emaj-208	29	25	azzone	azzone	PROPN
emaj-208	29	26	,	,	PUNCT
emaj-208	29	27	2009	2009	NUM
emaj-208	29	28	)	)	PUNCT
emaj-208	29	29	.	.	PUNCT
emaj-208	30	1	while	while	SCONJ
emaj-208	30	2	,	,	PUNCT
emaj-208	30	3	bednarek	bednarek	PROPN
emaj-208	30	4	(	(	PUNCT
emaj-208	30	5	2018	2018	NUM
emaj-208	30	6	)	)	PUNCT
emaj-208	30	7	points	point	VERB
emaj-208	30	8	out	out	ADP
emaj-208	30	9	the	the	DET
emaj-208	30	10	following	following	NOUN
emaj-208	30	11	:	:	PUNCT
emaj-208	30	12	“	"	PUNCT
emaj-208	30	13	if	if	SCONJ
emaj-208	30	14	the	the	DET
emaj-208	30	15	ia	ia	PROPN
emaj-208	30	16	quality	quality	NOUN
emaj-208	30	17	is	be	AUX
emaj-208	30	18	maintained	maintain	VERB
emaj-208	30	19	,	,	PUNCT
emaj-208	30	20	it	it	PRON
emaj-208	30	21	will	will	AUX
emaj-208	30	22	contribute	contribute	VERB
emaj-208	30	23	to	to	ADP
emaj-208	30	24	the	the	DET
emaj-208	30	25	adherence	adherence	NOUN
emaj-208	30	26	of	of	ADP
emaj-208	30	27	the	the	DET
emaj-208	30	28	process	process	NOUN
emaj-208	30	29	and	and	CCONJ
emaj-208	30	30	operations	operation	NOUN
emaj-208	30	31	to	to	ADP
emaj-208	30	32	the	the	DET
emaj-208	30	33	regulation	regulation	NOUN
emaj-208	30	34	or	or	CCONJ
emaj-208	30	35	standard	standard	NOUN
emaj-208	30	36	,	,	PUNCT
emaj-208	30	37	and	and	CCONJ
emaj-208	30	38	thus	thus	ADV
emaj-208	30	39	ia	ia	PROPN
emaj-208	30	40	contributes	contribute	VERB
emaj-208	30	41	to	to	ADP
emaj-208	30	42	effectiveness	effectiveness	NOUN
emaj-208	30	43	of	of	ADP
emaj-208	30	44	the	the	DET
emaj-208	30	45	auditee	auditee	NOUN
emaj-208	30	46	.	.	PUNCT
emaj-208	30	47	”	"	PUNCT
emaj-208	31	1	there	there	PRON
emaj-208	31	2	is	be	VERB
emaj-208	31	3	plethora	plethora	ADV
emaj-208	31	4	of	of	ADP
emaj-208	31	5	studies	study	NOUN
emaj-208	31	6	on	on	ADP
emaj-208	31	7	the	the	DET
emaj-208	31	8	concept	concept	NOUN
emaj-208	31	9	of	of	ADP
emaj-208	31	10	ia	ia	PROPN
emaj-208	31	11	effectiveness	effectiveness	NOUN
emaj-208	31	12	and	and	CCONJ
emaj-208	31	13	a	a	DET
emaj-208	31	14	number	number	NOUN
emaj-208	31	15	of	of	ADP
emaj-208	31	16	literature	literature	NOUN
emaj-208	31	17	reviews	review	NOUN
emaj-208	31	18	that	that	PRON
emaj-208	31	19	discusses	discuss	VERB
emaj-208	31	20	determinants	determinant	NOUN
emaj-208	31	21	of	of	ADP
emaj-208	31	22	iae	iae	NOUN
emaj-208	31	23	(	(	PUNCT
emaj-208	31	24	badara	badara	NOUN
emaj-208	31	25	&	&	CCONJ
emaj-208	31	26	saidin	saidin	PROPN
emaj-208	31	27	,	,	PUNCT
emaj-208	31	28	2013	2013	NUM
emaj-208	31	29	;	;	PUNCT
emaj-208	31	30	lenz	lenz	PROPN
emaj-208	31	31	,	,	PUNCT
emaj-208	31	32	sarens	saren	NOUN
emaj-208	31	33	&	&	CCONJ
emaj-208	31	34	jeppesen	jeppesen	PROPN
emaj-208	31	35	,	,	PUNCT
emaj-208	31	36	2018	2018	NUM
emaj-208	31	37	)	)	PUNCT
emaj-208	31	38	.	.	PUNCT
emaj-208	32	1	the	the	DET
emaj-208	32	2	influential	influential	ADJ
emaj-208	32	3	factors	factor	NOUN
emaj-208	32	4	of	of	ADP
emaj-208	32	5	ia	ia	PROPN
emaj-208	32	6	effectiveness	effectiveness	NOUN
emaj-208	32	7	are	be	AUX
emaj-208	32	8	to	to	PART
emaj-208	32	9	be	be	AUX
emaj-208	32	10	quantified	quantify	VERB
emaj-208	32	11	and	and	CCONJ
emaj-208	32	12	operationalized	operationalize	VERB
emaj-208	32	13	.	.	PUNCT
emaj-208	33	1	considering	consider	VERB
emaj-208	33	2	the	the	DET
emaj-208	33	3	ia	ia	PROPN
emaj-208	33	4	through	through	ADP
emaj-208	33	5	its	its	PRON
emaj-208	33	6	value	value	NOUN
emaj-208	33	7	-	-	PUNCT
emaj-208	33	8	added	add	VERB
emaj-208	33	9	services	service	NOUN
emaj-208	33	10	,	,	PUNCT
emaj-208	33	11	until	until	SCONJ
emaj-208	33	12	now	now	ADV
emaj-208	33	13	there	there	PRON
emaj-208	33	14	are	be	VERB
emaj-208	33	15	no	no	DET
emaj-208	33	16	absolute	absolute	ADJ
emaj-208	33	17	or	or	CCONJ
emaj-208	33	18	concrete	concrete	ADJ
emaj-208	33	19	metrics	metric	NOUN
emaj-208	33	20	in	in	ADP
emaj-208	33	21	existing	exist	VERB
emaj-208	33	22	literature	literature	NOUN
emaj-208	33	23	to	to	PART
emaj-208	33	24	measure	measure	VERB
emaj-208	33	25	ia	ia	PROPN
emaj-208	33	26	effectiveness	effectiveness	NOUN
emaj-208	33	27	.	.	PUNCT
emaj-208	34	1	additionally	additionally	ADV
emaj-208	34	2	,	,	PUNCT
emaj-208	34	3	there	there	PRON
emaj-208	34	4	is	be	VERB
emaj-208	34	5	lack	lack	NOUN
emaj-208	34	6	of	of	ADP
emaj-208	34	7	consensus	consensus	NOUN
emaj-208	34	8	among	among	ADP
emaj-208	34	9	scholars	scholar	NOUN
emaj-208	34	10	to	to	PART
emaj-208	34	11	provide	provide	VERB
emaj-208	34	12	the	the	DET
emaj-208	34	13	best	good	ADJ
emaj-208	34	14	framework	framework	NOUN
emaj-208	34	15	for	for	ADP
emaj-208	34	16	ia	ia	NOUN
emaj-208	34	17	effectiveness	effectiveness	NOUN
emaj-208	34	18	.	.	PUNCT
emaj-208	35	1	this	this	PRON
emaj-208	35	2	*	*	PUNCT
emaj-208	35	3	the	the	DET
emaj-208	35	4	author	author	NOUN
emaj-208	35	5	is	be	AUX
emaj-208	35	6	grateful	grateful	ADJ
emaj-208	35	7	to	to	ADP
emaj-208	35	8	indian	indian	ADJ
emaj-208	35	9	council	council	PROPN
emaj-208	35	10	of	of	ADP
emaj-208	35	11	social	social	PROPN
emaj-208	35	12	sciences	sciences	PROPN
emaj-208	35	13	research	research	NOUN
emaj-208	35	14	,	,	PUNCT
emaj-208	35	15	india	india	PROPN
emaj-208	35	16	for	for	ADP
emaj-208	35	17	awarding	award	VERB
emaj-208	35	18	a	a	DET
emaj-208	35	19	senior	senior	ADJ
emaj-208	35	20	fellowship	fellowship	NOUN
emaj-208	35	21	to	to	ADP
emaj-208	35	22	the	the	DET
emaj-208	35	23	author	author	NOUN
emaj-208	35	24	for	for	ADP
emaj-208	35	25	conducting	conduct	VERB
emaj-208	35	26	this	this	DET
emaj-208	35	27	research	research	NOUN
emaj-208	35	28	work	work	NOUN
emaj-208	35	29	.	.	PUNCT
emaj-208	36	1	varies	vary	VERB
emaj-208	36	2	depending	depend	VERB
emaj-208	36	3	on	on	ADP
emaj-208	36	4	different	different	ADJ
emaj-208	36	5	organizations	organization	NOUN
emaj-208	36	6	,	,	PUNCT
emaj-208	36	7	industries	industry	NOUN
emaj-208	36	8	,	,	PUNCT
emaj-208	36	9	and	and	CCONJ
emaj-208	36	10	countries	country	NOUN
emaj-208	36	11	context	context	VERB
emaj-208	36	12	.	.	PUNCT
emaj-208	37	1	therefore	therefore	ADV
emaj-208	37	2	,	,	PUNCT
emaj-208	37	3	this	this	DET
emaj-208	37	4	research	research	NOUN
emaj-208	37	5	discusses	discuss	VERB
emaj-208	37	6	the	the	DET
emaj-208	37	7	determinants	determinant	NOUN
emaj-208	37	8	that	that	PRON
emaj-208	37	9	are	be	AUX
emaj-208	37	10	considered	consider	VERB
emaj-208	37	11	to	to	PART
emaj-208	37	12	have	have	VERB
emaj-208	37	13	an	an	DET
emaj-208	37	14	influence	influence	NOUN
emaj-208	37	15	on	on	ADP
emaj-208	37	16	the	the	DET
emaj-208	37	17	effectiveness	effectiveness	NOUN
emaj-208	37	18	of	of	ADP
emaj-208	37	19	ia	ia	PROPN
emaj-208	37	20	as	as	SCONJ
emaj-208	37	21	are	be	AUX
emaj-208	37	22	studied	study	VERB
emaj-208	37	23	in	in	ADP
emaj-208	37	24	the	the	DET
emaj-208	37	25	literature	literature	NOUN
emaj-208	37	26	.	.	PUNCT
emaj-208	38	1	both	both	DET
emaj-208	38	2	researchers	researcher	NOUN
emaj-208	38	3	and	and	CCONJ
emaj-208	38	4	practitioners	practitioner	NOUN
emaj-208	38	5	do	do	AUX
emaj-208	38	6	accept	accept	VERB
emaj-208	38	7	that	that	SCONJ
emaj-208	38	8	an	an	DET
emaj-208	38	9	effective	effective	ADJ
emaj-208	38	10	ia	ia	NOUN
emaj-208	38	11	contributes	contribute	VERB
emaj-208	38	12	value	value	NOUN
emaj-208	38	13	to	to	ADP
emaj-208	38	14	the	the	DET
emaj-208	38	15	entities	entity	NOUN
emaj-208	38	16	by	by	ADP
emaj-208	38	17	ensuring	ensure	VERB
emaj-208	38	18	the	the	DET
emaj-208	38	19	adherence	adherence	NOUN
emaj-208	38	20	to	to	ADP
emaj-208	38	21	the	the	DET
emaj-208	38	22	established	establish	VERB
emaj-208	38	23	procedures	procedure	NOUN
emaj-208	38	24	,	,	PUNCT
emaj-208	38	25	laws	law	NOUN
emaj-208	38	26	,	,	PUNCT
emaj-208	38	27	and	and	CCONJ
emaj-208	38	28	regulations	regulation	NOUN
emaj-208	38	29	.	.	PUNCT
emaj-208	39	1	additionally	additionally	ADV
emaj-208	39	2	,	,	PUNCT
emaj-208	39	3	ia	ia	PROPN
emaj-208	39	4	provides	provide	VERB
emaj-208	39	5	opportunity	opportunity	NOUN
emaj-208	39	6	to	to	PART
emaj-208	39	7	improve	improve	VERB
emaj-208	39	8	existing	exist	VERB
emaj-208	39	9	processes	process	NOUN
emaj-208	39	10	(	(	PUNCT
emaj-208	39	11	yee	yee	PROPN
emaj-208	39	12	et	et	PROPN
emaj-208	39	13	al	al	PROPN
emaj-208	39	14	.	.	PROPN
emaj-208	39	15	,	,	PUNCT
emaj-208	39	16	2008	2008	NUM
emaj-208	39	17	)	)	PUNCT
emaj-208	39	18	.	.	PUNCT
emaj-208	40	1	according	accord	VERB
emaj-208	40	2	to	to	ADP
emaj-208	40	3	erasmus	erasmus	PROPN
emaj-208	40	4	and	and	CCONJ
emaj-208	40	5	coetzee	coetzee	PROPN
emaj-208	40	6	(	(	PUNCT
emaj-208	40	7	2018	2018	NUM
emaj-208	40	8	)	)	PUNCT
emaj-208	40	9	,	,	PUNCT
emaj-208	40	10	stakeholders	stakeholder	NOUN
emaj-208	40	11	are	be	AUX
emaj-208	40	12	concerned	concern	VERB
emaj-208	40	13	with	with	ADP
emaj-208	40	14	the	the	DET
emaj-208	40	15	widening	widen	VERB
emaj-208	40	16	gap	gap	NOUN
emaj-208	40	17	that	that	PRON
emaj-208	40	18	exists	exist	VERB
emaj-208	40	19	between	between	ADP
emaj-208	40	20	the	the	DET
emaj-208	40	21	expectations	expectation	NOUN
emaj-208	40	22	of	of	ADP
emaj-208	40	23	different	different	ADJ
emaj-208	40	24	stakeholders	stakeholder	NOUN
emaj-208	40	25	.	.	PUNCT
emaj-208	41	1	such	such	ADJ
emaj-208	41	2	concerns	concern	NOUN
emaj-208	41	3	are	be	AUX
emaj-208	41	4	usually	usually	ADV
emaj-208	41	5	found	find	VERB
emaj-208	41	6	after	after	SCONJ
emaj-208	41	7	the	the	DET
emaj-208	41	8	audit	audit	NOUN
emaj-208	41	9	is	be	AUX
emaj-208	41	10	conducted	conduct	VERB
emaj-208	41	11	and	and	CCONJ
emaj-208	41	12	reports	report	NOUN
emaj-208	41	13	whether	whether	SCONJ
emaj-208	41	14	the	the	DET
emaj-208	41	15	audit	audit	NOUN
emaj-208	41	16	was	be	AUX
emaj-208	41	17	effective	effective	ADJ
emaj-208	41	18	or	or	CCONJ
emaj-208	41	19	not	not	PART
emaj-208	41	20	(	(	PUNCT
emaj-208	41	21	bender	bender	NOUN
emaj-208	41	22	,	,	PUNCT
emaj-208	41	23	2006	2006	NUM
emaj-208	41	24	)	)	PUNCT
emaj-208	41	25	.	.	PUNCT
emaj-208	42	1	furthermore	furthermore	ADV
emaj-208	42	2	,	,	PUNCT
emaj-208	42	3	bender	bender	NOUN
emaj-208	42	4	(	(	PUNCT
emaj-208	42	5	2006	2006	NUM
emaj-208	42	6	)	)	PUNCT
emaj-208	42	7	suggested	suggest	VERB
emaj-208	42	8	that	that	SCONJ
emaj-208	42	9	quantifying	quantify	VERB
emaj-208	42	10	the	the	DET
emaj-208	42	11	effectiveness	effectiveness	NOUN
emaj-208	42	12	might	might	AUX
emaj-208	42	13	be	be	AUX
emaj-208	42	14	peroxided	peroxide	VERB
emaj-208	42	15	by	by	ADP
emaj-208	42	16	evaluating	evaluate	VERB
emaj-208	42	17	the	the	DET
emaj-208	42	18	factors	factor	NOUN
emaj-208	42	19	that	that	PRON
emaj-208	42	20	may	may	AUX
emaj-208	42	21	influence	influence	VERB
emaj-208	42	22	the	the	DET
emaj-208	42	23	effectiveness	effectiveness	NOUN
emaj-208	42	24	of	of	ADP
emaj-208	42	25	ia	ia	PROPN
emaj-208	42	26	.	.	PUNCT
emaj-208	43	1	therefore	therefore	ADV
emaj-208	43	2	,	,	PUNCT
emaj-208	43	3	this	this	DET
emaj-208	43	4	study	study	NOUN
emaj-208	43	5	provides	provide	VERB
emaj-208	43	6	insights	insight	NOUN
emaj-208	43	7	into	into	ADP
emaj-208	43	8	factors	factor	NOUN
emaj-208	43	9	that	that	PRON
emaj-208	43	10	influence	influence	NOUN
emaj-208	43	11	ia	ia	PROPN
emaj-208	43	12	effectiveness	effectiveness	NOUN
emaj-208	43	13	,	,	PUNCT
emaj-208	43	14	so	so	CCONJ
emaj-208	43	15	the	the	DET
emaj-208	43	16	focus	focus	NOUN
emaj-208	43	17	of	of	ADP
emaj-208	43	18	this	this	DET
emaj-208	43	19	study	study	NOUN
emaj-208	43	20	is	be	AUX
emaj-208	43	21	on	on	ADP
emaj-208	43	22	providing	provide	VERB
emaj-208	43	23	insights	insight	NOUN
emaj-208	43	24	into	into	ADP
emaj-208	43	25	factors	factor	NOUN
emaj-208	43	26	that	that	PRON
emaj-208	43	27	can	can	AUX
emaj-208	43	28	enhance	enhance	VERB
emaj-208	43	29	or	or	CCONJ
emaj-208	43	30	detract	detract	VERB
emaj-208	43	31	from	from	ADP
emaj-208	43	32	ia	ia	PROPN
emaj-208	43	33	effectiveness	effectiveness	NOUN
emaj-208	43	34	.	.	PUNCT
emaj-208	44	1	the	the	DET
emaj-208	44	2	rest	rest	NOUN
emaj-208	44	3	of	of	ADP
emaj-208	44	4	the	the	DET
emaj-208	44	5	paper	paper	NOUN
emaj-208	44	6	is	be	AUX
emaj-208	44	7	divided	divide	VERB
emaj-208	44	8	into	into	ADP
emaj-208	44	9	six	six	NUM
emaj-208	44	10	sections	section	NOUN
emaj-208	44	11	.	.	PUNCT
emaj-208	45	1	section	section	NOUN
emaj-208	45	2	two	two	NUM
emaj-208	45	3	discusses	discuss	VERB
emaj-208	45	4	prior	prior	ADJ
emaj-208	45	5	literature	literature	PROPN
emaj-208	45	6	review	review	PROPN
emaj-208	45	7	,	,	PUNCT
emaj-208	45	8	while	while	SCONJ
emaj-208	45	9	sections	section	NOUN
emaj-208	45	10	three	three	NUM
emaj-208	45	11	and	and	CCONJ
emaj-208	45	12	four	four	NUM
emaj-208	45	13	contain	contain	NOUN
emaj-208	45	14	research	research	NOUN
emaj-208	45	15	framework	framework	NOUN
emaj-208	45	16	and	and	CCONJ
emaj-208	45	17	research	research	NOUN
emaj-208	45	18	methodology	methodology	NOUN
emaj-208	45	19	respectively	respectively	ADV
emaj-208	45	20	.	.	PUNCT
emaj-208	46	1	section	section	NOUN
emaj-208	46	2	five	five	NUM
emaj-208	46	3	discusses	discuss	VERB
emaj-208	46	4	the	the	DET
emaj-208	46	5	study	study	NOUN
emaj-208	46	6	results	result	NOUN
emaj-208	46	7	and	and	CCONJ
emaj-208	46	8	finally	finally	ADV
emaj-208	46	9	section	section	VERB
emaj-208	46	10	six	six	NUM
emaj-208	46	11	concludes	conclude	VERB
emaj-208	46	12	the	the	DET
emaj-208	46	13	research	research	NOUN
emaj-208	46	14	findings	finding	NOUN
emaj-208	46	15	and	and	CCONJ
emaj-208	46	16	provides	provide	VERB
emaj-208	46	17	implications	implication	NOUN
emaj-208	46	18	of	of	ADP
emaj-208	46	19	the	the	DET
emaj-208	46	20	study	study	NOUN
emaj-208	46	21	findings	finding	NOUN
emaj-208	46	22	.	.	PUNCT
emaj-208	47	1	ii	ii	PROPN
emaj-208	47	2	.	.	PUNCT
emaj-208	48	1	literature	literature	PROPN
emaj-208	48	2	review	review	VERB
emaj-208	48	3	it	it	PRON
emaj-208	48	4	is	be	AUX
emaj-208	48	5	posited	posit	VERB
emaj-208	48	6	by	by	ADP
emaj-208	48	7	many	many	ADJ
emaj-208	48	8	researchers	researcher	NOUN
emaj-208	48	9	in	in	ADP
emaj-208	48	10	the	the	DET
emaj-208	48	11	academic	academic	ADJ
emaj-208	48	12	research	research	NOUN
emaj-208	48	13	that	that	PRON
emaj-208	48	14	ia	ia	PROPN
emaj-208	48	15	effectiveness	effectiveness	NOUN
emaj-208	48	16	has	have	AUX
emaj-208	48	17	been	be	AUX
emaj-208	48	18	largely	largely	ADV
emaj-208	48	19	unaddressed	unaddresse	VERB
emaj-208	48	20	,	,	PUNCT
emaj-208	48	21	therefore	therefore	ADV
emaj-208	48	22	hermanson	hermanson	NOUN
emaj-208	48	23	and	and	CCONJ
emaj-208	48	24	rittenberg	rittenberg	PROPN
emaj-208	48	25	(	(	PUNCT
emaj-208	48	26	2003	2003	NUM
emaj-208	48	27	)	)	PUNCT
emaj-208	48	28	encouraged	encourage	VERB
emaj-208	48	29	future	future	ADJ
emaj-208	48	30	research	research	NOUN
emaj-208	48	31	.	.	PUNCT
emaj-208	49	1	arena	arena	NOUN
emaj-208	49	2	and	and	CCONJ
emaj-208	49	3	azzone	azzone	NOUN
emaj-208	49	4	(	(	PUNCT
emaj-208	49	5	2007	2007	NUM
emaj-208	49	6	)	)	PUNCT
emaj-208	49	7	suggested	suggest	VERB
emaj-208	49	8	that	that	SCONJ
emaj-208	49	9	,	,	PUNCT
emaj-208	49	10	future	future	ADJ
emaj-208	49	11	studies	study	NOUN
emaj-208	49	12	could	could	AUX
emaj-208	49	13	research	research	VERB
emaj-208	49	14	the	the	DET
emaj-208	49	15	problem	problem	NOUN
emaj-208	49	16	of	of	ADP
emaj-208	49	17	the	the	DET
emaj-208	49	18	effectiveness	effectiveness	NOUN
emaj-208	49	19	of	of	ADP
emaj-208	49	20	internal	internal	ADJ
emaj-208	49	21	audit	audit	NOUN
emaj-208	49	22	units	unit	NOUN
emaj-208	49	23	in	in	ADP
emaj-208	49	24	much	much	ADV
emaj-208	49	25	more	more	ADJ
emaj-208	49	26	detail	detail	NOUN
emaj-208	49	27	.	.	PUNCT
emaj-208	50	1	in	in	ADP
emaj-208	50	2	this	this	DET
emaj-208	50	3	context	context	NOUN
emaj-208	50	4	,	,	PUNCT
emaj-208	50	5	pwc	pwc	PROPN
emaj-208	50	6	(	(	PUNCT
emaj-208	50	7	2010	2010	NUM
emaj-208	50	8	)	)	PUNCT
emaj-208	50	9	suggests	suggest	VERB
emaj-208	50	10	that	that	SCONJ
emaj-208	50	11	,	,	PUNCT
emaj-208	50	12	“	"	PUNCT
emaj-208	50	13	internal	internal	ADJ
emaj-208	50	14	audit	audit	NOUN
emaj-208	50	15	must	must	AUX
emaj-208	50	16	seize	seize	VERB
emaj-208	50	17	opportunities	opportunity	NOUN
emaj-208	50	18	to	to	PART
emaj-208	50	19	enhance	enhance	VERB
emaj-208	50	20	its	its	PRON
emaj-208	50	21	relevancy	relevancy	NOUN
emaj-208	50	22	.	.	PUNCT
emaj-208	50	23	”	"	PUNCT
emaj-208	51	1	providing	provide	VERB
emaj-208	51	2	evidence	evidence	NOUN
emaj-208	51	3	of	of	ADP
emaj-208	51	4	added	add	VERB
emaj-208	51	5	value	value	NOUN
emaj-208	51	6	and	and	CCONJ
emaj-208	51	7	effectiveness	effectiveness	NOUN
emaj-208	51	8	is	be	AUX
emaj-208	51	9	one	one	NUM
emaj-208	51	10	way	way	NOUN
emaj-208	51	11	to	to	PART
emaj-208	51	12	be	be	AUX
emaj-208	51	13	perceived	perceive	VERB
emaj-208	51	14	as	as	ADP
emaj-208	51	15	a	a	DET
emaj-208	51	16	legitimate	legitimate	ADJ
emaj-208	51	17	function	function	NOUN
emaj-208	51	18	in	in	ADP
emaj-208	51	19	the	the	DET
emaj-208	51	20	eyes	eye	NOUN
emaj-208	51	21	of	of	ADP
emaj-208	51	22	major	major	ADJ
emaj-208	51	23	stakeholders	stakeholder	NOUN
emaj-208	51	24	.	.	PUNCT
emaj-208	52	1	effectiveness	effectiveness	NOUN
emaj-208	52	2	is	be	AUX
emaj-208	52	3	viewed	view	VERB
emaj-208	52	4	as	as	ADP
emaj-208	52	5	the	the	DET
emaj-208	52	6	most	most	ADV
emaj-208	52	7	important	important	ADJ
emaj-208	52	8	word	word	NOUN
emaj-208	52	9	for	for	ADP
emaj-208	52	10	internal	internal	ADJ
emaj-208	52	11	auditing	auditing	NOUN
emaj-208	52	12	.	.	PUNCT
emaj-208	53	1	it	it	PRON
emaj-208	53	2	appears	appear	VERB
emaj-208	53	3	that	that	SCONJ
emaj-208	53	4	„	„	PUNCT
emaj-208	53	5	risk	risk	NOUN
emaj-208	53	6	-	-	PUNCT
emaj-208	53	7	based	base	VERB
emaj-208	53	8	planning‟	planning‟	NOUN
emaj-208	53	9	is	be	AUX
emaj-208	53	10	a	a	DET
emaj-208	53	11	fairly	fairly	ADV
emaj-208	53	12	new	new	ADJ
emaj-208	53	13	factor	factor	NOUN
emaj-208	53	14	to	to	ADP
emaj-208	53	15	internal	internal	ADJ
emaj-208	53	16	auditing	auditing	NOUN
emaj-208	53	17	function	function	NOUN
emaj-208	53	18	.	.	PUNCT
emaj-208	54	1	often	often	ADV
emaj-208	54	2	,	,	PUNCT
emaj-208	54	3	ia	ia	PROPN
emaj-208	54	4	effectiveness	effectiveness	NOUN
emaj-208	54	5	is	be	AUX
emaj-208	54	6	referred	refer	VERB
emaj-208	54	7	as	as	ADP
emaj-208	54	8	a	a	DET
emaj-208	54	9	“	"	PUNCT
emaj-208	54	10	risk	risk	NOUN
emaj-208	54	11	-	-	PUNCT
emaj-208	54	12	based	base	VERB
emaj-208	54	13	concept	concept	NOUN
emaj-208	54	14	that	that	PRON
emaj-208	54	15	helps	help	VERB
emaj-208	54	16	the	the	DET
emaj-208	54	17	organization	organization	NOUN
emaj-208	54	18	to	to	PART
emaj-208	54	19	achieve	achieve	VERB
emaj-208	54	20	its	its	PRON
emaj-208	54	21	objectives	objective	NOUN
emaj-208	54	22	by	by	ADP
emaj-208	54	23	positively	positively	ADV
emaj-208	54	24	influencing	influence	VERB
emaj-208	54	25	the	the	DET
emaj-208	54	26	quality	quality	NOUN
emaj-208	54	27	of	of	ADP
emaj-208	54	28	corporate	corporate	ADJ
emaj-208	54	29	governance	governance	NOUN
emaj-208	54	30	”	"	PUNCT
emaj-208	54	31	(	(	PUNCT
emaj-208	54	32	lenz	lenz	PROPN
emaj-208	54	33	,	,	PUNCT
emaj-208	54	34	2013	2013	NUM
emaj-208	54	35	)	)	PUNCT
emaj-208	54	36	.	.	PUNCT
emaj-208	55	1	in	in	ADP
emaj-208	55	2	a	a	DET
emaj-208	55	3	survey	survey	NOUN
emaj-208	55	4	conducted	conduct	VERB
emaj-208	55	5	by	by	ADP
emaj-208	55	6	iia	iia	NOUN
emaj-208	55	7	(	(	PUNCT
emaj-208	55	8	2010	2010	NUM
emaj-208	55	9	)	)	PUNCT
emaj-208	55	10	,	,	PUNCT
emaj-208	55	11	77	77	NUM
emaj-208	55	12	%	%	NOUN
emaj-208	55	13	of	of	ADP
emaj-208	55	14	the	the	DET
emaj-208	55	15	respondents	respondent	NOUN
emaj-208	55	16	stated	state	VERB
emaj-208	55	17	that	that	SCONJ
emaj-208	55	18	the	the	DET
emaj-208	55	19	current	current	ADJ
emaj-208	55	20	role	role	NOUN
emaj-208	55	21	of	of	ADP
emaj-208	55	22	internal	internal	ADJ
emaj-208	55	23	auditor	auditor	NOUN
emaj-208	55	24	is	be	AUX
emaj-208	55	25	to	to	PART
emaj-208	55	26	informally	informally	ADV
emaj-208	55	27	to	to	PART
emaj-208	55	28	provide	provide	VERB
emaj-208	55	29	consulting	consulting	NOUN
emaj-208	55	30	and	and	CCONJ
emaj-208	55	31	advice	advice	NOUN
emaj-208	55	32	on	on	ADP
emaj-208	55	33	risk	risk	NOUN
emaj-208	55	34	management	management	NOUN
emaj-208	55	35	practices	practice	NOUN
emaj-208	55	36	while	while	SCONJ
emaj-208	55	37	40	40	NUM
emaj-208	55	38	%	%	NOUN
emaj-208	55	39	stated	state	VERB
emaj-208	55	40	that	that	SCONJ
emaj-208	55	41	ia	ia	PROPN
emaj-208	55	42	provides	provide	VERB
emaj-208	55	43	an	an	DET
emaj-208	55	44	independent	independent	ADJ
emaj-208	55	45	assurance	assurance	NOUN
emaj-208	55	46	on	on	ADP
emaj-208	55	47	risk	risk	NOUN
emaj-208	55	48	management	management	NOUN
emaj-208	55	49	.	.	PUNCT
emaj-208	56	1	the	the	DET
emaj-208	56	2	findings	finding	NOUN
emaj-208	56	3	support	support	VERB
emaj-208	56	4	the	the	DET
emaj-208	56	5	prior	prior	ADJ
emaj-208	56	6	study	study	NOUN
emaj-208	56	7	by	by	ADP
emaj-208	56	8	castanheira	castanheira	PROPN
emaj-208	56	9	et	et	PROPN
emaj-208	56	10	al	al	PROPN
emaj-208	56	11	.	.	PROPN
emaj-208	56	12	(	(	PUNCT
emaj-208	56	13	2009	2009	NUM
emaj-208	56	14	)	)	PUNCT
emaj-208	56	15	in	in	ADP
emaj-208	56	16	the	the	DET
emaj-208	56	17	context	context	NOUN
emaj-208	56	18	of	of	ADP
emaj-208	56	19	portugal	portugal	PROPN
emaj-208	56	20	.	.	PUNCT
emaj-208	57	1	the	the	DET
emaj-208	57	2	study	study	NOUN
emaj-208	57	3	examined	examine	VERB
emaj-208	57	4	five	five	NUM
emaj-208	57	5	company	company	NOUN
emaj-208	57	6	-	-	PUNCT
emaj-208	57	7	specific	specific	ADJ
emaj-208	57	8	factors	factor	NOUN
emaj-208	57	9	associated	associate	VERB
emaj-208	57	10	with	with	ADP
emaj-208	57	11	the	the	DET
emaj-208	57	12	adoption	adoption	NOUN
emaj-208	57	13	of	of	ADP
emaj-208	57	14	risk	risk	NOUN
emaj-208	57	15	-	-	PUNCT
emaj-208	57	16	based	base	VERB
emaj-208	57	17	auditing	auditing	NOUN
emaj-208	57	18	and	and	CCONJ
emaj-208	57	19	its	its	PRON
emaj-208	57	20	relationship	relationship	NOUN
emaj-208	57	21	with	with	ADP
emaj-208	57	22	the	the	DET
emaj-208	57	23	role	role	NOUN
emaj-208	57	24	of	of	ADP
emaj-208	57	25	internal	internal	ADJ
emaj-208	57	26	auditing	auditing	NOUN
emaj-208	57	27	in	in	ADP
emaj-208	57	28	enterprise	enterprise	NOUN
emaj-208	57	29	risk	risk	NOUN
emaj-208	57	30	management	management	NOUN
emaj-208	57	31	.	.	PUNCT
emaj-208	58	1	their	their	PRON
emaj-208	58	2	findings	finding	NOUN
emaj-208	58	3	reveal	reveal	VERB
emaj-208	58	4	that	that	SCONJ
emaj-208	58	5	82	82	NUM
emaj-208	58	6	percent	percent	NOUN
emaj-208	58	7	of	of	ADP
emaj-208	58	8	entities	entity	NOUN
emaj-208	58	9	use	use	VERB
emaj-208	58	10	a	a	DET
emaj-208	58	11	risk	risk	NOUN
emaj-208	58	12	-	-	PUNCT
emaj-208	58	13	based	base	VERB
emaj-208	58	14	approach	approach	NOUN
emaj-208	58	15	in	in	ADP
emaj-208	58	16	annual	annual	ADJ
emaj-208	58	17	audit	audit	NOUN
emaj-208	58	18	planning	planning	NOUN
emaj-208	58	19	;	;	PUNCT
emaj-208	58	20	while	while	SCONJ
emaj-208	58	21	only	only	ADV
emaj-208	58	22	31	31	NUM
emaj-208	58	23	percent	percent	NOUN
emaj-208	58	24	applied	apply	VERB
emaj-208	58	25	it	it	PRON
emaj-208	58	26	in	in	ADP
emaj-208	58	27	planning	plan	VERB
emaj-208	58	28	each	each	DET
emaj-208	58	29	audit	audit	NOUN
emaj-208	58	30	engagement	engagement	NOUN
emaj-208	58	31	.	.	PUNCT
emaj-208	59	1	similarly	similarly	ADV
emaj-208	59	2	,	,	PUNCT
emaj-208	59	3	dejnaronk	dejnaronk	PROPN
emaj-208	59	4	et	et	PROPN
emaj-208	59	5	al	al	PROPN
emaj-208	59	6	.	.	PROPN
emaj-208	60	1	(	(	PUNCT
emaj-208	60	2	2015	2015	NUM
emaj-208	60	3	)	)	PUNCT
emaj-208	60	4	in	in	ADP
emaj-208	60	5	their	their	PRON
emaj-208	60	6	study	study	NOUN
emaj-208	60	7	found	find	VERB
emaj-208	60	8	that	that	SCONJ
emaj-208	60	9	,	,	PUNCT
emaj-208	60	10	the	the	DET
emaj-208	60	11	use	use	NOUN
emaj-208	60	12	volume	volume	NOUN
emaj-208	60	13	10	10	NUM
emaj-208	60	14	no	no	DET
emaj-208	60	15	2	2	NUM
emaj-208	60	16	(	(	PUNCT
emaj-208	60	17	2020	2020	NUM
emaj-208	60	18	)	)	PUNCT
emaj-208	60	19	|	|	ADV
emaj-208	60	20	issn	issn	VERB
emaj-208	60	21	2158	2158	NUM
emaj-208	60	22	-	-	SYM
emaj-208	60	23	8708	8708	NUM
emaj-208	60	24	(	(	PUNCT
emaj-208	60	25	online	online	NOUN
emaj-208	60	26	)	)	PUNCT
emaj-208	60	27	|	|	ADV
emaj-208	60	28	doi	doi	X
emaj-208	60	29	10.5195	10.5195	NUM
emaj-208	60	30	/	/	SYM
emaj-208	60	31	emaj.2020.208	emaj.2020.208	NOUN
emaj-208	60	32	|	|	NOUN
emaj-208	60	33	http://emaj.pitt.edu	http://emaj.pitt.edu	NOUN
emaj-208	60	34	determinants	determinant	NOUN
emaj-208	60	35	affecting	affect	VERB
emaj-208	60	36	internal	internal	ADJ
emaj-208	60	37	audit	audit	NOUN
emaj-208	60	38	effectiveness	effectiveness	NOUN
emaj-208	60	39	page	page	NOUN
emaj-208	60	40	|12|	|12|	NOUN
emaj-208	60	41	emerging	emerge	VERB
emaj-208	60	42	markets	market	NOUN
emaj-208	60	43	journal	journal	NOUN
emaj-208	60	44	of	of	ADP
emaj-208	60	45	a	a	DET
emaj-208	60	46	risk	risk	NOUN
emaj-208	60	47	-	-	PUNCT
emaj-208	60	48	based	base	VERB
emaj-208	60	49	audit	audit	NOUN
emaj-208	60	50	plan	plan	NOUN
emaj-208	60	51	has	have	VERB
emaj-208	60	52	a	a	DET
emaj-208	60	53	high	high	ADJ
emaj-208	60	54	influence	influence	NOUN
emaj-208	60	55	to	to	ADP
emaj-208	60	56	the	the	DET
emaj-208	60	57	internal	internal	ADJ
emaj-208	60	58	audit	audit	NOUN
emaj-208	60	59	function	function	NOUN
emaj-208	60	60	effectiveness	effectiveness	NOUN
emaj-208	60	61	in	in	ADP
emaj-208	60	62	the	the	DET
emaj-208	60	63	context	context	NOUN
emaj-208	60	64	of	of	ADP
emaj-208	60	65	thailand	thailand	PROPN
emaj-208	60	66	.	.	PUNCT
emaj-208	61	1	iia	iia	PROPN
emaj-208	61	2	standards	standard	NOUN
emaj-208	61	3	state	state	NOUN
emaj-208	61	4	that	that	SCONJ
emaj-208	61	5	,	,	PUNCT
emaj-208	61	6	a	a	DET
emaj-208	61	7	risk	risk	NOUN
emaj-208	61	8	-	-	PUNCT
emaj-208	61	9	based	base	VERB
emaj-208	61	10	audit	audit	NOUN
emaj-208	61	11	plan	plan	NOUN
emaj-208	61	12	comes	come	VERB
emaj-208	61	13	from	from	ADP
emaj-208	61	14	the	the	DET
emaj-208	61	15	risk	risk	NOUN
emaj-208	61	16	management	management	NOUN
emaj-208	61	17	framework	framework	NOUN
emaj-208	61	18	,	,	PUNCT
emaj-208	61	19	including	include	VERB
emaj-208	61	20	using	use	VERB
emaj-208	61	21	risk	risk	NOUN
emaj-208	61	22	appetite	appetite	NOUN
emaj-208	61	23	levels	level	NOUN
emaj-208	61	24	set	set	VERB
emaj-208	61	25	by	by	ADP
emaj-208	61	26	management	management	NOUN
emaj-208	61	27	for	for	ADP
emaj-208	61	28	the	the	DET
emaj-208	61	29	different	different	ADJ
emaj-208	61	30	activities	activity	NOUN
emaj-208	61	31	or	or	CCONJ
emaj-208	61	32	parts	part	NOUN
emaj-208	61	33	of	of	ADP
emaj-208	61	34	the	the	DET
emaj-208	61	35	organization	organization	NOUN
emaj-208	61	36	(	(	PUNCT
emaj-208	61	37	iia	iia	NOUN
emaj-208	61	38	,	,	PUNCT
emaj-208	61	39	2012	2012	NUM
emaj-208	61	40	)	)	PUNCT
emaj-208	61	41	.	.	PUNCT
emaj-208	62	1	risk	risk	NOUN
emaj-208	62	2	-	-	PUNCT
emaj-208	62	3	based	base	VERB
emaj-208	62	4	audit	audit	NOUN
emaj-208	62	5	activities	activity	NOUN
emaj-208	62	6	have	have	VERB
emaj-208	62	7	stronger	strong	ADJ
emaj-208	62	8	support	support	NOUN
emaj-208	62	9	for	for	ADP
emaj-208	62	10	corporate	corporate	ADJ
emaj-208	62	11	governance	governance	NOUN
emaj-208	62	12	stakeholders	stakeholder	NOUN
emaj-208	62	13	who	who	PRON
emaj-208	62	14	are	be	AUX
emaj-208	62	15	senior	senior	ADJ
emaj-208	62	16	management	management	NOUN
emaj-208	62	17	and	and	CCONJ
emaj-208	62	18	the	the	DET
emaj-208	62	19	board	board	NOUN
emaj-208	62	20	of	of	ADP
emaj-208	62	21	directors	director	NOUN
emaj-208	62	22	including	include	VERB
emaj-208	62	23	the	the	DET
emaj-208	62	24	audit	audit	NOUN
emaj-208	62	25	committee	committee	NOUN
emaj-208	62	26	(	(	PUNCT
emaj-208	62	27	sarens	saren	NOUN
emaj-208	62	28	et	et	PROPN
emaj-208	62	29	al	al	PROPN
emaj-208	62	30	.	.	PROPN
emaj-208	62	31	,	,	PUNCT
emaj-208	62	32	2012	2012	NUM
emaj-208	62	33	)	)	PUNCT
emaj-208	62	34	.	.	PUNCT
emaj-208	63	1	prior	prior	ADJ
emaj-208	63	2	research	research	NOUN
emaj-208	63	3	have	have	AUX
emaj-208	63	4	documented	document	VERB
emaj-208	63	5	support	support	NOUN
emaj-208	63	6	to	to	ADP
emaj-208	63	7	risk	risk	NOUN
emaj-208	63	8	-	-	PUNCT
emaj-208	63	9	driven	drive	VERB
emaj-208	63	10	approach	approach	NOUN
emaj-208	63	11	by	by	ADP
emaj-208	63	12	ia	ia	PROPN
emaj-208	63	13	(	(	PUNCT
emaj-208	63	14	e.g.	e.g.	ADV
emaj-208	63	15	griffiths	griffiths	PROPN
emaj-208	63	16	,	,	PUNCT
emaj-208	63	17	2006	2006	NUM
emaj-208	63	18	;	;	PUNCT
emaj-208	63	19	pelletier	pelletier	NOUN
emaj-208	63	20	,	,	PUNCT
emaj-208	63	21	2008	2008	NUM
emaj-208	63	22	)	)	PUNCT
emaj-208	63	23	.	.	PUNCT
emaj-208	64	1	internal	internal	ADJ
emaj-208	64	2	auditors	auditor	NOUN
emaj-208	64	3	perform	perform	VERB
emaj-208	64	4	their	their	PRON
emaj-208	64	5	own	own	ADJ
emaj-208	64	6	risk	risk	NOUN
emaj-208	64	7	assessment	assessment	NOUN
emaj-208	64	8	based	base	VERB
emaj-208	64	9	on	on	ADP
emaj-208	64	10	the	the	DET
emaj-208	64	11	objectives	objective	NOUN
emaj-208	64	12	of	of	ADP
emaj-208	64	13	the	the	DET
emaj-208	64	14	activity	activity	NOUN
emaj-208	64	15	under	under	ADP
emaj-208	64	16	review	review	NOUN
emaj-208	64	17	(	(	PUNCT
emaj-208	64	18	pelletier	pelletier	NOUN
emaj-208	64	19	,	,	PUNCT
emaj-208	64	20	2008	2008	NUM
emaj-208	64	21	)	)	PUNCT
emaj-208	64	22	.	.	PUNCT
emaj-208	65	1	it	it	PRON
emaj-208	65	2	is	be	AUX
emaj-208	65	3	also	also	ADV
emaj-208	65	4	argued	argue	VERB
emaj-208	65	5	that	that	SCONJ
emaj-208	65	6	,	,	PUNCT
emaj-208	65	7	the	the	DET
emaj-208	65	8	ia	ia	PROPN
emaj-208	65	9	perspective	perspective	NOUN
emaj-208	65	10	has	have	AUX
emaj-208	65	11	been	be	AUX
emaj-208	65	12	changed	change	VERB
emaj-208	65	13	from	from	ADP
emaj-208	65	14	traditional	traditional	ADJ
emaj-208	65	15	focus	focus	NOUN
emaj-208	65	16	on	on	ADP
emaj-208	65	17	the	the	DET
emaj-208	65	18	compliance	compliance	NOUN
emaj-208	65	19	and	and	CCONJ
emaj-208	65	20	monitoring	monitoring	NOUN
emaj-208	65	21	against	against	ADP
emaj-208	65	22	certain	certain	ADJ
emaj-208	65	23	standards	standard	NOUN
emaj-208	65	24	/	/	SYM
emaj-208	65	25	regulatory	regulatory	ADJ
emaj-208	65	26	requirements	requirement	NOUN
emaj-208	65	27	into	into	ADP
emaj-208	65	28	a	a	DET
emaj-208	65	29	new	new	ADJ
emaj-208	65	30	perspective	perspective	NOUN
emaj-208	65	31	of	of	ADP
emaj-208	65	32	organization‟s	organization‟s	NOUN
emaj-208	65	33	performance	performance	NOUN
emaj-208	65	34	(	(	PUNCT
emaj-208	65	35	allegrini	allegrini	ADV
emaj-208	65	36	et	et	PROPN
emaj-208	65	37	al	al	PROPN
emaj-208	65	38	.	.	PROPN
emaj-208	65	39	,	,	PUNCT
emaj-208	65	40	2006	2006	NUM
emaj-208	65	41	;	;	PUNCT
emaj-208	65	42	arena	arena	NOUN
emaj-208	65	43	&	&	CCONJ
emaj-208	65	44	azzone	azzone	PROPN
emaj-208	65	45	,	,	PUNCT
emaj-208	65	46	2009	2009	NUM
emaj-208	65	47	)	)	PUNCT
emaj-208	65	48	.	.	PUNCT
emaj-208	66	1	risk	risk	NOUN
emaj-208	66	2	-	-	PUNCT
emaj-208	66	3	based	base	VERB
emaj-208	66	4	planning	planning	NOUN
emaj-208	66	5	is	be	AUX
emaj-208	66	6	viewed	view	VERB
emaj-208	66	7	as	as	ADP
emaj-208	66	8	a	a	DET
emaj-208	66	9	changed	change	VERB
emaj-208	66	10	perspective	perspective	NOUN
emaj-208	66	11	which	which	PRON
emaj-208	66	12	assists	assist	VERB
emaj-208	66	13	organizations	organization	NOUN
emaj-208	66	14	to	to	PART
emaj-208	66	15	understand	understand	VERB
emaj-208	66	16	the	the	DET
emaj-208	66	17	risks	risk	NOUN
emaj-208	66	18	that	that	PRON
emaj-208	66	19	can	can	AUX
emaj-208	66	20	hinder	hinder	VERB
emaj-208	66	21	them	they	PRON
emaj-208	66	22	in	in	ADP
emaj-208	66	23	reaching	reach	VERB
emaj-208	66	24	their	their	PRON
emaj-208	66	25	objectives	objective	NOUN
emaj-208	66	26	(	(	PUNCT
emaj-208	66	27	arena	arena	NOUN
emaj-208	66	28	&	&	CCONJ
emaj-208	66	29	azzone	azzone	PROPN
emaj-208	66	30	,	,	PUNCT
emaj-208	66	31	2009	2009	NUM
emaj-208	66	32	)	)	PUNCT
emaj-208	66	33	.	.	PUNCT
emaj-208	67	1	by	by	ADP
emaj-208	67	2	understanding	understand	VERB
emaj-208	67	3	their	their	PRON
emaj-208	67	4	risk	risk	NOUN
emaj-208	67	5	profile	profile	NOUN
emaj-208	67	6	,	,	PUNCT
emaj-208	67	7	companies	company	NOUN
emaj-208	67	8	can	can	AUX
emaj-208	67	9	define	define	VERB
emaj-208	67	10	certain	certain	ADJ
emaj-208	67	11	controls	control	NOUN
emaj-208	67	12	to	to	PART
emaj-208	67	13	manage	manage	VERB
emaj-208	67	14	their	their	PRON
emaj-208	67	15	risks	risk	NOUN
emaj-208	67	16	and	and	CCONJ
emaj-208	67	17	ultimately	ultimately	ADV
emaj-208	67	18	improve	improve	VERB
emaj-208	67	19	their	their	PRON
emaj-208	67	20	processes	process	NOUN
emaj-208	67	21	and	and	CCONJ
emaj-208	67	22	enhance	enhance	VERB
emaj-208	67	23	ia	ia	PROPN
emaj-208	67	24	effectiveness	effectiveness	NOUN
emaj-208	67	25	.	.	PUNCT
emaj-208	68	1	in	in	ADP
emaj-208	68	2	this	this	DET
emaj-208	68	3	context	context	NOUN
emaj-208	68	4	,	,	PUNCT
emaj-208	68	5	risk	risk	NOUN
emaj-208	68	6	-	-	PUNCT
emaj-208	68	7	based	base	VERB
emaj-208	68	8	audit	audit	NOUN
emaj-208	68	9	activities	activity	NOUN
emaj-208	68	10	have	have	VERB
emaj-208	68	11	stronger	strong	ADJ
emaj-208	68	12	support	support	NOUN
emaj-208	68	13	for	for	ADP
emaj-208	68	14	corporate	corporate	ADJ
emaj-208	68	15	governance	governance	NOUN
emaj-208	68	16	stakeholders	stakeholder	NOUN
emaj-208	68	17	who	who	PRON
emaj-208	68	18	are	be	AUX
emaj-208	68	19	senior	senior	ADJ
emaj-208	68	20	management	management	NOUN
emaj-208	68	21	and	and	CCONJ
emaj-208	68	22	the	the	DET
emaj-208	68	23	board	board	NOUN
emaj-208	68	24	of	of	ADP
emaj-208	68	25	directors	director	NOUN
emaj-208	68	26	including	include	VERB
emaj-208	68	27	the	the	DET
emaj-208	68	28	audit	audit	NOUN
emaj-208	68	29	committee	committee	NOUN
emaj-208	68	30	(	(	PUNCT
emaj-208	68	31	sarens	saren	NOUN
emaj-208	68	32	et	et	PROPN
emaj-208	68	33	al	al	PROPN
emaj-208	68	34	.	.	PROPN
emaj-208	68	35	,	,	PUNCT
emaj-208	68	36	2012	2012	NUM
emaj-208	68	37	)	)	PUNCT
emaj-208	68	38	.	.	PUNCT
emaj-208	69	1	additionally	additionally	ADV
emaj-208	69	2	,	,	PUNCT
emaj-208	69	3	cioban	cioban	ADJ
emaj-208	69	4	(	(	PUNCT
emaj-208	69	5	lucan	lucan	PROPN
emaj-208	69	6	)	)	PUNCT
emaj-208	69	7	et	et	PROPN
emaj-208	69	8	al	al	PROPN
emaj-208	69	9	.	.	PROPN
emaj-208	69	10	,	,	PUNCT
emaj-208	69	11	(	(	PUNCT
emaj-208	69	12	2015	2015	NUM
emaj-208	69	13	)	)	PUNCT
emaj-208	69	14	in	in	ADP
emaj-208	69	15	romanian	romanian	ADJ
emaj-208	69	16	context	context	NOUN
emaj-208	69	17	report	report	NOUN
emaj-208	69	18	that	that	SCONJ
emaj-208	69	19	an	an	DET
emaj-208	69	20	early	early	ADJ
emaj-208	69	21	and	and	CCONJ
emaj-208	69	22	accurate	accurate	ADJ
emaj-208	69	23	identification	identification	NOUN
emaj-208	69	24	of	of	ADP
emaj-208	69	25	the	the	DET
emaj-208	69	26	risks	risk	NOUN
emaj-208	69	27	influences	influence	VERB
emaj-208	69	28	the	the	DET
emaj-208	69	29	internal	internal	ADJ
emaj-208	69	30	audit	audit	NOUN
emaj-208	69	31	effectiveness	effectiveness	NOUN
emaj-208	69	32	.	.	PUNCT
emaj-208	70	1	internal	internal	ADJ
emaj-208	70	2	audit	audit	NOUN
emaj-208	70	3	can	can	AUX
emaj-208	70	4	be	be	AUX
emaj-208	70	5	a	a	DET
emaj-208	70	6	valuable	valuable	ADJ
emaj-208	70	7	resource	resource	NOUN
emaj-208	70	8	for	for	ADP
emaj-208	70	9	the	the	DET
emaj-208	70	10	ac	ac	PROPN
emaj-208	70	11	,	,	PUNCT
emaj-208	70	12	because	because	SCONJ
emaj-208	70	13	disclosures	disclosure	NOUN
emaj-208	70	14	suggest	suggest	VERB
emaj-208	70	15	a	a	DET
emaj-208	70	16	possible	possible	ADJ
emaj-208	70	17	underemphasis	underemphasis	NOUN
emaj-208	70	18	of	of	ADP
emaj-208	70	19	internal	internal	ADJ
emaj-208	70	20	audit	audit	NOUN
emaj-208	70	21	.	.	PUNCT
emaj-208	71	1	spira	spira	PROPN
emaj-208	71	2	(	(	PUNCT
emaj-208	71	3	1998	1998	NUM
emaj-208	71	4	)	)	PUNCT
emaj-208	71	5	argued	argue	VERB
emaj-208	71	6	that	that	SCONJ
emaj-208	71	7	,	,	PUNCT
emaj-208	71	8	one	one	NUM
emaj-208	71	9	benefit	benefit	NOUN
emaj-208	71	10	of	of	ADP
emaj-208	71	11	ac	ac	PROPN
emaj-208	71	12	establishment	establishment	NOUN
emaj-208	71	13	is	be	AUX
emaj-208	71	14	the	the	DET
emaj-208	71	15	raising	raising	NOUN
emaj-208	71	16	of	of	ADP
emaj-208	71	17	the	the	DET
emaj-208	71	18	status	status	NOUN
emaj-208	71	19	of	of	ADP
emaj-208	71	20	the	the	DET
emaj-208	71	21	internal	internal	ADJ
emaj-208	71	22	audit	audit	NOUN
emaj-208	71	23	function	function	NOUN
emaj-208	71	24	.	.	PUNCT
emaj-208	72	1	the	the	DET
emaj-208	72	2	iia	iia	NOUN
emaj-208	72	3	(	(	PUNCT
emaj-208	72	4	2004	2004	NUM
emaj-208	72	5	)	)	PUNCT
emaj-208	72	6	strongly	strongly	ADV
emaj-208	72	7	insists	insist	VERB
emaj-208	72	8	that	that	SCONJ
emaj-208	72	9	the	the	DET
emaj-208	72	10	chief	chief	ADJ
emaj-208	72	11	audit	audit	NOUN
emaj-208	72	12	executive	executive	NOUN
emaj-208	72	13	(	(	PUNCT
emaj-208	72	14	cae	cae	NOUN
emaj-208	72	15	)	)	PUNCT
emaj-208	72	16	should	should	AUX
emaj-208	72	17	report	report	VERB
emaj-208	72	18	functionally	functionally	ADV
emaj-208	72	19	to	to	ADP
emaj-208	72	20	the	the	DET
emaj-208	72	21	ac	ac	PROPN
emaj-208	72	22	,	,	PUNCT
emaj-208	72	23	which	which	PRON
emaj-208	72	24	is	be	AUX
emaj-208	72	25	critical	critical	ADJ
emaj-208	72	26	to	to	ADP
emaj-208	72	27	good	good	ADJ
emaj-208	72	28	corporate	corporate	ADJ
emaj-208	72	29	governance	governance	NOUN
emaj-208	72	30	.	.	PUNCT
emaj-208	73	1	frequent	frequent	ADJ
emaj-208	73	2	meetings	meeting	NOUN
emaj-208	73	3	of	of	ADP
emaj-208	73	4	ia	ia	PROPN
emaj-208	73	5	with	with	ADP
emaj-208	73	6	ac	ac	PROPN
emaj-208	73	7	enable	enable	VERB
emaj-208	73	8	the	the	DET
emaj-208	73	9	ac	ac	PROPN
emaj-208	73	10	to	to	PART
emaj-208	73	11	regularly	regularly	ADV
emaj-208	73	12	evaluate	evaluate	VERB
emaj-208	73	13	the	the	DET
emaj-208	73	14	iaf‟s	iaf‟	NOUN
emaj-208	73	15	objectivity	objectivity	NOUN
emaj-208	73	16	and	and	CCONJ
emaj-208	73	17	independence	independence	NOUN
emaj-208	73	18	of	of	ADP
emaj-208	73	19	judgement	judgement	NOUN
emaj-208	73	20	;	;	PUNCT
emaj-208	73	21	and	and	CCONJ
emaj-208	73	22	monitor	monitor	VERB
emaj-208	73	23	and	and	CCONJ
emaj-208	73	24	assess	assess	VERB
emaj-208	73	25	the	the	DET
emaj-208	73	26	role	role	NOUN
emaj-208	73	27	and	and	CCONJ
emaj-208	73	28	effectiveness	effectiveness	NOUN
emaj-208	73	29	of	of	ADP
emaj-208	73	30	the	the	DET
emaj-208	73	31	internal	internal	ADJ
emaj-208	73	32	audit	audit	NOUN
emaj-208	73	33	function	function	NOUN
emaj-208	73	34	.	.	PUNCT
emaj-208	74	1	raghunandan	raghunandan	PROPN
emaj-208	74	2	et	et	PROPN
emaj-208	74	3	al	al	PROPN
emaj-208	74	4	.	.	PROPN
emaj-208	75	1	(	(	PUNCT
emaj-208	75	2	1998	1998	NUM
emaj-208	75	3	)	)	PUNCT
emaj-208	75	4	argue	argue	VERB
emaj-208	75	5	that	that	SCONJ
emaj-208	75	6	,	,	PUNCT
emaj-208	75	7	the	the	DET
emaj-208	75	8	information	information	NOUN
emaj-208	75	9	asymmetry	asymmetry	NOUN
emaj-208	75	10	between	between	ADP
emaj-208	75	11	audit	audit	NOUN
emaj-208	75	12	committees	committee	NOUN
emaj-208	75	13	and	and	CCONJ
emaj-208	75	14	management	management	NOUN
emaj-208	75	15	is	be	AUX
emaj-208	75	16	more	more	ADV
emaj-208	75	17	likely	likely	ADJ
emaj-208	75	18	to	to	PART
emaj-208	75	19	be	be	AUX
emaj-208	75	20	reduced	reduce	VERB
emaj-208	75	21	when	when	SCONJ
emaj-208	75	22	there	there	PRON
emaj-208	75	23	is	be	VERB
emaj-208	75	24	high	high	ADJ
emaj-208	75	25	-	-	PUNCT
emaj-208	75	26	quality	quality	NOUN
emaj-208	75	27	interaction	interaction	NOUN
emaj-208	75	28	between	between	ADP
emaj-208	75	29	ac	ac	PROPN
emaj-208	75	30	and	and	CCONJ
emaj-208	75	31	ia	ia	PROPN
emaj-208	75	32	.	.	PROPN
emaj-208	75	33	regular	regular	ADJ
emaj-208	75	34	meetings	meeting	NOUN
emaj-208	75	35	between	between	ADP
emaj-208	75	36	them	they	PRON
emaj-208	75	37	make	make	VERB
emaj-208	75	38	it	it	PRON
emaj-208	75	39	more	more	ADV
emaj-208	75	40	likely	likely	ADJ
emaj-208	75	41	that	that	SCONJ
emaj-208	75	42	the	the	DET
emaj-208	75	43	ac	ac	PROPN
emaj-208	75	44	remains	remain	VERB
emaj-208	75	45	informed	informed	ADJ
emaj-208	75	46	and	and	CCONJ
emaj-208	75	47	knowledgeable	knowledgeable	ADJ
emaj-208	75	48	about	about	ADP
emaj-208	75	49	relevant	relevant	ADJ
emaj-208	75	50	accounting	accounting	NOUN
emaj-208	75	51	and	and	CCONJ
emaj-208	75	52	auditing	auditing	NOUN
emaj-208	75	53	issues	issue	NOUN
emaj-208	75	54	.	.	PUNCT
emaj-208	76	1	bishop	bishop	PROPN
emaj-208	76	2	et	et	PROPN
emaj-208	76	3	al	al	PROPN
emaj-208	76	4	.	.	PROPN
emaj-208	77	1	(	(	PUNCT
emaj-208	77	2	2000	2000	NUM
emaj-208	77	3	)	)	PUNCT
emaj-208	77	4	give	give	VERB
emaj-208	77	5	an	an	DET
emaj-208	77	6	overview	overview	NOUN
emaj-208	77	7	of	of	ADP
emaj-208	77	8	more	more	ADV
emaj-208	77	9	specific	specific	ADJ
emaj-208	77	10	(	(	PUNCT
emaj-208	77	11	theoretical	theoretical	ADJ
emaj-208	77	12	)	)	PUNCT
emaj-208	77	13	roles	role	NOUN
emaj-208	77	14	of	of	ADP
emaj-208	77	15	internal	internal	ADJ
emaj-208	77	16	auditors	auditor	NOUN
emaj-208	77	17	to	to	PART
emaj-208	77	18	support	support	VERB
emaj-208	77	19	the	the	DET
emaj-208	77	20	audit	audit	NOUN
emaj-208	77	21	committee	committee	NOUN
emaj-208	77	22	.	.	PUNCT
emaj-208	78	1	providing	provide	VERB
emaj-208	78	2	information	information	NOUN
emaj-208	78	3	to	to	PART
emaj-208	78	4	ac	ac	PROPN
emaj-208	78	5	enables	enable	VERB
emaj-208	78	6	ac	ac	PROPN
emaj-208	78	7	in	in	ADP
emaj-208	78	8	its	its	PRON
emaj-208	78	9	evaluation	evaluation	NOUN
emaj-208	78	10	of	of	ADP
emaj-208	78	11	whether	whether	SCONJ
emaj-208	78	12	the	the	DET
emaj-208	78	13	company	company	NOUN
emaj-208	78	14	has	have	AUX
emaj-208	78	15	satisfied	satisfy	VERB
emaj-208	78	16	its	its	PRON
emaj-208	78	17	control	control	NOUN
emaj-208	78	18	objectives	objective	NOUN
emaj-208	78	19	,	,	PUNCT
emaj-208	78	20	monitor	monitor	VERB
emaj-208	78	21	the	the	DET
emaj-208	78	22	company‟s	company‟s	PROPN
emaj-208	78	23	control	control	NOUN
emaj-208	78	24	environment	environment	NOUN
emaj-208	78	25	,	,	PUNCT
emaj-208	78	26	and	and	CCONJ
emaj-208	78	27	providing	provide	VERB
emaj-208	78	28	information	information	NOUN
emaj-208	78	29	that	that	PRON
emaj-208	78	30	will	will	AUX
emaj-208	78	31	help	help	VERB
emaj-208	78	32	the	the	DET
emaj-208	78	33	ac	ac	PROPN
emaj-208	78	34	to	to	PART
emaj-208	78	35	monitor	monitor	VERB
emaj-208	78	36	key	key	ADJ
emaj-208	78	37	financial	financial	ADJ
emaj-208	78	38	and	and	CCONJ
emaj-208	78	39	business	business	NOUN
emaj-208	78	40	risks	risk	NOUN
emaj-208	78	41	.	.	PUNCT
emaj-208	79	1	thus	thus	ADV
emaj-208	79	2	frequent	frequent	ADJ
emaj-208	79	3	meetings	meeting	NOUN
emaj-208	79	4	enhance	enhance	VERB
emaj-208	79	5	the	the	DET
emaj-208	79	6	ia	ia	PROPN
emaj-208	79	7	effectiveness	effectiveness	NOUN
emaj-208	79	8	.	.	PUNCT
emaj-208	80	1	similarly	similarly	ADV
emaj-208	80	2	,	,	PUNCT
emaj-208	80	3	arena	arena	NOUN
emaj-208	80	4	and	and	CCONJ
emaj-208	80	5	azzone	azzone	NOUN
emaj-208	80	6	(	(	PUNCT
emaj-208	80	7	2009	2009	NUM
emaj-208	80	8	)	)	PUNCT
emaj-208	80	9	in	in	ADP
emaj-208	80	10	italian	italian	ADJ
emaj-208	80	11	context	context	NOUN
emaj-208	80	12	report	report	NOUN
emaj-208	80	13	that	that	SCONJ
emaj-208	80	14	it	it	PRON
emaj-208	80	15	is	be	AUX
emaj-208	80	16	possible	possible	ADJ
emaj-208	80	17	that	that	SCONJ
emaj-208	80	18	the	the	DET
emaj-208	80	19	structural	structural	ADJ
emaj-208	80	20	characteristics	characteristic	NOUN
emaj-208	80	21	of	of	ADP
emaj-208	80	22	internal	internal	ADJ
emaj-208	80	23	audit	audit	NOUN
emaj-208	80	24	impact	impact	VERB
emaj-208	80	25	its	its	PRON
emaj-208	80	26	effective	effective	ADJ
emaj-208	80	27	work	work	NOUN
emaj-208	80	28	.	.	PUNCT
emaj-208	81	1	the	the	DET
emaj-208	81	2	increase	increase	NOUN
emaj-208	81	3	in	in	ADP
emaj-208	81	4	internal	internal	ADJ
emaj-208	81	5	audit	audit	NOUN
emaj-208	81	6	effectiveness	effectiveness	NOUN
emaj-208	81	7	is	be	AUX
emaj-208	81	8	contributed	contribute	VERB
emaj-208	81	9	by	by	ADP
emaj-208	81	10	the	the	DET
emaj-208	81	11	participation	participation	NOUN
emaj-208	81	12	of	of	ADP
emaj-208	81	13	ac	ac	PROPN
emaj-208	81	14	in	in	ADP
emaj-208	81	15	the	the	DET
emaj-208	81	16	internal	internal	ADJ
emaj-208	81	17	audit	audit	NOUN
emaj-208	81	18	tasks	task	NOUN
emaj-208	81	19	.	.	PUNCT
emaj-208	82	1	furthermore	furthermore	ADV
emaj-208	82	2	,	,	PUNCT
emaj-208	82	3	the	the	DET
emaj-208	82	4	ia	ia	PROPN
emaj-208	82	5	and	and	CCONJ
emaj-208	82	6	ac	ac	PROPN
emaj-208	82	7	are	be	AUX
emaj-208	82	8	two	two	NUM
emaj-208	82	9	different	different	ADJ
emaj-208	82	10	control	control	NOUN
emaj-208	82	11	bodies	body	NOUN
emaj-208	82	12	.	.	PUNCT
emaj-208	83	1	the	the	DET
emaj-208	83	2	co	co	NOUN
emaj-208	83	3	-	-	NOUN
emaj-208	83	4	operation	operation	NOUN
emaj-208	83	5	and	and	CCONJ
emaj-208	83	6	frequent	frequent	ADJ
emaj-208	83	7	meetings	meeting	NOUN
emaj-208	83	8	between	between	ADP
emaj-208	83	9	them	they	PRON
emaj-208	83	10	is	be	AUX
emaj-208	83	11	important	important	ADJ
emaj-208	83	12	for	for	ADP
emaj-208	83	13	both	both	DET
emaj-208	83	14	parties	party	NOUN
emaj-208	83	15	as	as	SCONJ
emaj-208	83	16	it	it	PRON
emaj-208	83	17	is	be	AUX
emaj-208	83	18	considered	consider	VERB
emaj-208	83	19	to	to	PART
emaj-208	83	20	have	have	VERB
emaj-208	83	21	an	an	DET
emaj-208	83	22	impact	impact	NOUN
emaj-208	83	23	on	on	ADP
emaj-208	83	24	the	the	DET
emaj-208	83	25	effectiveness	effectiveness	NOUN
emaj-208	83	26	of	of	ADP
emaj-208	83	27	the	the	DET
emaj-208	83	28	ia	ia	PROPN
emaj-208	83	29	activities	activity	NOUN
emaj-208	83	30	through	through	ADP
emaj-208	83	31	exchanging	exchanging	NOUN
emaj-208	83	32	of	of	ADP
emaj-208	83	33	data	datum	NOUN
emaj-208	83	34	and	and	CCONJ
emaj-208	83	35	information	information	NOUN
emaj-208	83	36	(	(	PUNCT
emaj-208	83	37	alshbiel	alshbiel	ADJ
emaj-208	83	38	,	,	PUNCT
emaj-208	83	39	2017	2017	NUM
emaj-208	83	40	;	;	PUNCT
emaj-208	83	41	bednarek	bednarek	NUM
emaj-208	83	42	,	,	PUNCT
emaj-208	83	43	2018	2018	NUM
emaj-208	83	44	)	)	PUNCT
emaj-208	83	45	.	.	PUNCT
emaj-208	84	1	the	the	DET
emaj-208	84	2	use	use	NOUN
emaj-208	84	3	of	of	ADP
emaj-208	84	4	technology	technology	NOUN
emaj-208	84	5	-	-	PUNCT
emaj-208	84	6	based	base	VERB
emaj-208	84	7	audit	audit	NOUN
emaj-208	84	8	techniques	technique	NOUN
emaj-208	84	9	has	have	AUX
emaj-208	84	10	also	also	ADV
emaj-208	84	11	become	become	VERB
emaj-208	84	12	an	an	DET
emaj-208	84	13	important	important	ADJ
emaj-208	84	14	part	part	NOUN
emaj-208	84	15	of	of	ADP
emaj-208	84	16	the	the	DET
emaj-208	84	17	internal	internal	ADJ
emaj-208	84	18	audit	audit	NOUN
emaj-208	84	19	function	function	NOUN
emaj-208	84	20	.	.	PUNCT
emaj-208	85	1	big	big	ADJ
emaj-208	85	2	data	datum	NOUN
emaj-208	85	3	and	and	CCONJ
emaj-208	85	4	analytics	analytic	NOUN
emaj-208	85	5	(	(	PUNCT
emaj-208	85	6	bda	bda	PROPN
emaj-208	85	7	)	)	PUNCT
emaj-208	85	8	is	be	AUX
emaj-208	85	9	one	one	NUM
emaj-208	85	10	of	of	ADP
emaj-208	85	11	such	such	ADJ
emaj-208	85	12	techniques	technique	NOUN
emaj-208	85	13	.	.	PUNCT
emaj-208	86	1	big	big	ADJ
emaj-208	86	2	data	datum	NOUN
emaj-208	86	3	can	can	AUX
emaj-208	86	4	be	be	AUX
emaj-208	86	5	explained	explain	VERB
emaj-208	86	6	by	by	ADP
emaj-208	86	7	five	five	NUM
emaj-208	86	8	attributes	attribute	NOUN
emaj-208	86	9	namely	namely	ADV
emaj-208	86	10	as	as	ADP
emaj-208	86	11	volume	volume	NOUN
emaj-208	86	12	,	,	PUNCT
emaj-208	86	13	velocity	velocity	NOUN
emaj-208	86	14	,	,	PUNCT
emaj-208	86	15	variety	variety	NOUN
emaj-208	86	16	,	,	PUNCT
emaj-208	86	17	veracity	veracity	NOUN
emaj-208	86	18	and	and	CCONJ
emaj-208	86	19	value	value	NOUN
emaj-208	86	20	.	.	PUNCT
emaj-208	87	1	volume	volume	NOUN
emaj-208	87	2	refers	refer	VERB
emaj-208	87	3	to	to	ADP
emaj-208	87	4	a	a	DET
emaj-208	87	5	large	large	ADJ
emaj-208	87	6	amount	amount	NOUN
emaj-208	87	7	of	of	ADP
emaj-208	87	8	data	datum	NOUN
emaj-208	87	9	;	;	PUNCT
emaj-208	87	10	velocity	velocity	NOUN
emaj-208	87	11	to	to	ADP
emaj-208	87	12	the	the	DET
emaj-208	87	13	high	high	ADJ
emaj-208	87	14	speed	speed	NOUN
emaj-208	87	15	of	of	ADP
emaj-208	87	16	data	datum	NOUN
emaj-208	87	17	;	;	PUNCT
emaj-208	87	18	variety	variety	NOUN
emaj-208	87	19	reflect	reflect	VERB
emaj-208	87	20	the	the	DET
emaj-208	87	21	variety	variety	NOUN
emaj-208	87	22	of	of	ADP
emaj-208	87	23	different	different	ADJ
emaj-208	87	24	data	datum	NOUN
emaj-208	87	25	sources	source	NOUN
emaj-208	87	26	;	;	PUNCT
emaj-208	87	27	veracity	veracity	NOUN
emaj-208	87	28	to	to	ADP
emaj-208	87	29	the	the	DET
emaj-208	87	30	integrity	integrity	NOUN
emaj-208	87	31	of	of	ADP
emaj-208	87	32	the	the	DET
emaj-208	87	33	information	information	NOUN
emaj-208	87	34	;	;	PUNCT
emaj-208	87	35	and	and	CCONJ
emaj-208	87	36	value	value	NOUN
emaj-208	87	37	means	mean	VERB
emaj-208	87	38	converting	convert	VERB
emaj-208	87	39	data	datum	NOUN
emaj-208	87	40	to	to	ADP
emaj-208	87	41	something	something	PRON
emaj-208	87	42	useful	useful	ADJ
emaj-208	87	43	(	(	PUNCT
emaj-208	87	44	cao	cao	PROPN
emaj-208	87	45	et	et	PROPN
emaj-208	87	46	al	al	PROPN
emaj-208	87	47	.	.	PROPN
emaj-208	87	48	,	,	PUNCT
emaj-208	87	49	2015	2015	NUM
emaj-208	87	50	;	;	PUNCT
emaj-208	88	1	zhang	zhang	PROPN
emaj-208	88	2	et	et	PROPN
emaj-208	88	3	al	al	PROPN
emaj-208	88	4	.	.	PROPN
emaj-208	88	5	,	,	PUNCT
emaj-208	88	6	2015	2015	NUM
emaj-208	88	7	)	)	PUNCT
emaj-208	88	8	.	.	PUNCT
emaj-208	89	1	ia	ia	PROPN
emaj-208	89	2	may	may	AUX
emaj-208	89	3	determine	determine	VERB
emaj-208	89	4	an	an	DET
emaj-208	89	5	appropriate	appropriate	ADJ
emaj-208	89	6	plan	plan	NOUN
emaj-208	89	7	to	to	PART
emaj-208	89	8	provide	provide	VERB
emaj-208	89	9	coverage	coverage	NOUN
emaj-208	89	10	of	of	ADP
emaj-208	89	11	big	big	ADJ
emaj-208	89	12	data	datum	NOUN
emaj-208	89	13	risks	risk	NOUN
emaj-208	89	14	and	and	CCONJ
emaj-208	89	15	controls	control	NOUN
emaj-208	89	16	.	.	PUNCT
emaj-208	90	1	internal	internal	ADJ
emaj-208	90	2	auditors	auditor	NOUN
emaj-208	90	3	may	may	AUX
emaj-208	90	4	also	also	ADV
emaj-208	90	5	leverage	leverage	VERB
emaj-208	90	6	big	big	ADJ
emaj-208	90	7	data	datum	NOUN
emaj-208	90	8	solutions	solution	NOUN
emaj-208	90	9	in	in	ADP
emaj-208	90	10	support	support	NOUN
emaj-208	90	11	of	of	ADP
emaj-208	90	12	their	their	PRON
emaj-208	90	13	data	data	NOUN
emaj-208	90	14	analytic	analytic	ADJ
emaj-208	90	15	efforts	effort	NOUN
emaj-208	90	16	for	for	ADP
emaj-208	90	17	audit	audit	NOUN
emaj-208	90	18	projects	project	NOUN
emaj-208	90	19	.	.	PUNCT
emaj-208	91	1	bda	bda	NOUN
emaj-208	91	2	enables	enable	VERB
emaj-208	91	3	auditors	auditor	NOUN
emaj-208	91	4	testing	test	VERB
emaj-208	91	5	complete	complete	ADJ
emaj-208	91	6	sets	set	NOUN
emaj-208	91	7	of	of	ADP
emaj-208	91	8	data	datum	NOUN
emaj-208	91	9	,	,	PUNCT
emaj-208	91	10	rather	rather	ADV
emaj-208	91	11	than	than	ADP
emaj-208	91	12	just	just	ADV
emaj-208	91	13	testing	test	VERB
emaj-208	91	14	samples	sample	NOUN
emaj-208	91	15	(	(	PUNCT
emaj-208	91	16	murphy	murphy	PROPN
emaj-208	91	17	&	&	CCONJ
emaj-208	91	18	tysiac	tysiac	PROPN
emaj-208	91	19	,	,	PUNCT
emaj-208	91	20	2015	2015	NUM
emaj-208	91	21	)	)	PUNCT
emaj-208	91	22	.	.	PUNCT
emaj-208	92	1	therefore	therefore	ADV
emaj-208	92	2	,	,	PUNCT
emaj-208	92	3	big	big	ADJ
emaj-208	92	4	data	datum	NOUN
emaj-208	92	5	is	be	AUX
emaj-208	92	6	forming	form	VERB
emaj-208	92	7	part	part	NOUN
emaj-208	92	8	of	of	ADP
emaj-208	92	9	the	the	DET
emaj-208	92	10	internal	internal	ADJ
emaj-208	92	11	(	(	PUNCT
emaj-208	92	12	and	and	CCONJ
emaj-208	92	13	external	external	ADJ
emaj-208	92	14	)	)	PUNCT
emaj-208	92	15	audit	audit	NOUN
emaj-208	92	16	process	process	NOUN
emaj-208	92	17	,	,	PUNCT
emaj-208	92	18	supporting	support	VERB
emaj-208	92	19	the	the	DET
emaj-208	92	20	identification	identification	NOUN
emaj-208	92	21	,	,	PUNCT
emaj-208	92	22	management	management	NOUN
emaj-208	92	23	and	and	CCONJ
emaj-208	92	24	reporting	reporting	NOUN
emaj-208	92	25	of	of	ADP
emaj-208	92	26	risk	risk	NOUN
emaj-208	92	27	,	,	PUNCT
emaj-208	92	28	as	as	ADV
emaj-208	92	29	well	well	ADV
emaj-208	92	30	as	as	ADP
emaj-208	92	31	the	the	DET
emaj-208	92	32	effectiveness	effectiveness	NOUN
emaj-208	92	33	of	of	ADP
emaj-208	92	34	internal	internal	ADJ
emaj-208	92	35	controls	control	NOUN
emaj-208	92	36	(	(	PUNCT
emaj-208	92	37	sandwith	sandwith	NOUN
emaj-208	92	38	,	,	PUNCT
emaj-208	92	39	2017	2017	NUM
emaj-208	92	40	)	)	PUNCT
emaj-208	92	41	.	.	PUNCT
emaj-208	93	1	in	in	ADP
emaj-208	93	2	this	this	DET
emaj-208	93	3	context	context	NOUN
emaj-208	93	4	,	,	PUNCT
emaj-208	93	5	bierwirth	bierwirth	NOUN
emaj-208	93	6	(	(	PUNCT
emaj-208	93	7	2019	2019	NUM
emaj-208	93	8	)	)	PUNCT
emaj-208	93	9	states	state	VERB
emaj-208	93	10	the	the	DET
emaj-208	93	11	following	following	NOUN
emaj-208	93	12	:	:	PUNCT
emaj-208	93	13	“	"	PUNCT
emaj-208	93	14	data	data	NOUN
emaj-208	93	15	analytics	analytic	NOUN
emaj-208	93	16	and	and	CCONJ
emaj-208	93	17	“	"	PUNCT
emaj-208	93	18	big	big	ADJ
emaj-208	93	19	data	datum	NOUN
emaj-208	93	20	”	"	PUNCT
emaj-208	93	21	have	have	AUX
emaj-208	93	22	become	become	VERB
emaj-208	93	23	a	a	DET
emaj-208	93	24	game	game	NOUN
emaj-208	93	25	changer	changer	NOUN
emaj-208	93	26	for	for	ADP
emaj-208	93	27	internal	internal	ADJ
emaj-208	93	28	auditing	auditing	NOUN
emaj-208	93	29	,	,	PUNCT
emaj-208	93	30	as	as	SCONJ
emaj-208	93	31	firms	firm	NOUN
emaj-208	93	32	search	search	VERB
emaj-208	93	33	for	for	ADP
emaj-208	93	34	opportunities	opportunity	NOUN
emaj-208	93	35	to	to	PART
emaj-208	93	36	provide	provide	VERB
emaj-208	93	37	more	more	ADJ
emaj-208	93	38	value	value	NOUN
emaj-208	93	39	to	to	ADP
emaj-208	93	40	clients	client	NOUN
emaj-208	93	41	and	and	CCONJ
emaj-208	93	42	respond	respond	VERB
emaj-208	93	43	to	to	ADP
emaj-208	93	44	new	new	ADJ
emaj-208	93	45	regulations	regulation	NOUN
emaj-208	93	46	and	and	CCONJ
emaj-208	93	47	increased	increase	VERB
emaj-208	93	48	pressure	pressure	NOUN
emaj-208	93	49	from	from	ADP
emaj-208	93	50	stakeholders	stakeholder	NOUN
emaj-208	93	51	.	.	PUNCT
emaj-208	94	1	integrating	integrate	VERB
emaj-208	94	2	data	datum	NOUN
emaj-208	94	3	analytics	analytic	NOUN
emaj-208	94	4	into	into	ADP
emaj-208	94	5	the	the	DET
emaj-208	94	6	internal	internal	ADJ
emaj-208	94	7	audit	audit	NOUN
emaj-208	94	8	approach	approach	NOUN
emaj-208	94	9	is	be	AUX
emaj-208	94	10	n’t	not	PART
emaj-208	94	11	easy	easy	ADJ
emaj-208	94	12	,	,	PUNCT
emaj-208	94	13	but	but	CCONJ
emaj-208	94	14	the	the	DET
emaj-208	94	15	investment	investment	NOUN
emaj-208	94	16	of	of	ADP
emaj-208	94	17	time	time	NOUN
emaj-208	94	18	and	and	CCONJ
emaj-208	94	19	money	money	NOUN
emaj-208	94	20	will	will	AUX
emaj-208	94	21	help	help	VERB
emaj-208	94	22	firms	firm	NOUN
emaj-208	94	23	and	and	CCONJ
emaj-208	94	24	businesses	business	NOUN
emaj-208	94	25	stay	stay	VERB
emaj-208	94	26	on	on	ADP
emaj-208	94	27	the	the	DET
emaj-208	94	28	cutting	cut	VERB
emaj-208	94	29	edge	edge	NOUN
emaj-208	94	30	and	and	CCONJ
emaj-208	94	31	remain	remain	VERB
emaj-208	94	32	valuable	valuable	ADJ
emaj-208	94	33	in	in	ADP
emaj-208	94	34	a	a	DET
emaj-208	94	35	dynamic	dynamic	ADJ
emaj-208	94	36	business	business	NOUN
emaj-208	94	37	environment	environment	NOUN
emaj-208	94	38	”	"	PUNCT
emaj-208	94	39	.	.	PUNCT
emaj-208	95	1	kaya	kaya	PROPN
emaj-208	95	2	et	et	PROPN
emaj-208	95	3	al	al	PROPN
emaj-208	95	4	.	.	PROPN
emaj-208	96	1	(	(	PUNCT
emaj-208	96	2	2018	2018	NUM
emaj-208	96	3	)	)	PUNCT
emaj-208	96	4	found	find	VERB
emaj-208	96	5	that	that	SCONJ
emaj-208	96	6	,	,	PUNCT
emaj-208	96	7	bda	bda	NOUN
emaj-208	96	8	increases	increase	VERB
emaj-208	96	9	the	the	DET
emaj-208	96	10	effectiveness	effectiveness	NOUN
emaj-208	96	11	of	of	ADP
emaj-208	96	12	internal	internal	ADJ
emaj-208	96	13	audit	audit	NOUN
emaj-208	96	14	.	.	PUNCT
emaj-208	97	1	using	use	VERB
emaj-208	97	2	analytics	analytic	NOUN
emaj-208	97	3	in	in	ADP
emaj-208	97	4	internal	internal	ADJ
emaj-208	97	5	control	control	NOUN
emaj-208	97	6	,	,	PUNCT
emaj-208	97	7	risk	risk	NOUN
emaj-208	97	8	management	management	NOUN
emaj-208	97	9	and	and	CCONJ
emaj-208	97	10	fraud	fraud	NOUN
emaj-208	97	11	detection	detection	NOUN
emaj-208	97	12	have	have	VERB
emaj-208	97	13	many	many	ADJ
emaj-208	97	14	benefits	benefit	NOUN
emaj-208	97	15	in	in	ADP
emaj-208	97	16	identifying	identify	VERB
emaj-208	97	17	anomalies	anomaly	NOUN
emaj-208	97	18	.	.	PUNCT
emaj-208	98	1	alles	alle	NOUN
emaj-208	98	2	and	and	CCONJ
emaj-208	98	3	gray	gray	ADJ
emaj-208	98	4	(	(	PUNCT
emaj-208	98	5	2018	2018	NUM
emaj-208	98	6	)	)	PUNCT
emaj-208	98	7	also	also	ADV
emaj-208	98	8	stress	stress	VERB
emaj-208	98	9	the	the	DET
emaj-208	98	10	positive	positive	ADJ
emaj-208	98	11	effect	effect	NOUN
emaj-208	98	12	of	of	ADP
emaj-208	98	13	implementing	implement	VERB
emaj-208	98	14	bda	bda	NOUN
emaj-208	98	15	in	in	ADP
emaj-208	98	16	auditing	auditing	NOUN
emaj-208	98	17	and	and	CCONJ
emaj-208	98	18	emphasize	emphasize	VERB
emaj-208	98	19	that	that	SCONJ
emaj-208	98	20	bda	bda	PROPN
emaj-208	98	21	could	could	AUX
emaj-208	98	22	be	be	AUX
emaj-208	98	23	a	a	DET
emaj-208	98	24	way	way	NOUN
emaj-208	98	25	to	to	PART
emaj-208	98	26	increase	increase	VERB
emaj-208	98	27	the	the	DET
emaj-208	98	28	likelihood	likelihood	NOUN
emaj-208	98	29	of	of	ADP
emaj-208	98	30	detecting	detect	VERB
emaj-208	98	31	fraud	fraud	NOUN
emaj-208	98	32	.	.	PUNCT
emaj-208	99	1	similarly	similarly	ADV
emaj-208	99	2	,	,	PUNCT
emaj-208	99	3	in	in	ADP
emaj-208	99	4	a	a	DET
emaj-208	99	5	survey	survey	NOUN
emaj-208	99	6	by	by	ADP
emaj-208	99	7	protiviti	protiviti	PROPN
emaj-208	99	8	(	(	PUNCT
emaj-208	99	9	2015	2015	NUM
emaj-208	99	10	)	)	PUNCT
emaj-208	99	11	on	on	ADP
emaj-208	99	12	changing	change	VERB
emaj-208	99	13	trends	trend	NOUN
emaj-208	99	14	in	in	ADP
emaj-208	99	15	ia	ia	PROPN
emaj-208	99	16	and	and	CCONJ
emaj-208	99	17	use	use	NOUN
emaj-208	99	18	of	of	ADP
emaj-208	99	19	advanced	advanced	ADJ
emaj-208	99	20	analytics	analytic	NOUN
emaj-208	99	21	,	,	PUNCT
emaj-208	99	22	reports	report	VERB
emaj-208	99	23	that	that	SCONJ
emaj-208	99	24	more	more	ADJ
emaj-208	99	25	ia	ia	PROPN
emaj-208	99	26	analytics	analytic	NOUN
emaj-208	99	27	functions	function	NOUN
emaj-208	99	28	appear	appear	VERB
emaj-208	99	29	intent	intent	ADJ
emaj-208	99	30	on	on	ADP
emaj-208	99	31	having	have	VERB
emaj-208	99	32	access	access	NOUN
emaj-208	99	33	to	to	ADP
emaj-208	99	34	business	business	NOUN
emaj-208	99	35	data	datum	NOUN
emaj-208	99	36	when	when	SCONJ
emaj-208	99	37	they	they	PRON
emaj-208	99	38	need	need	VERB
emaj-208	99	39	it	it	PRON
emaj-208	99	40	.	.	PUNCT
emaj-208	100	1	tang	tang	PROPN
emaj-208	100	2	et	et	PROPN
emaj-208	100	3	al	al	PROPN
emaj-208	100	4	.	.	PROPN
emaj-208	101	1	(	(	PUNCT
emaj-208	101	2	2017	2017	NUM
emaj-208	101	3	)	)	PUNCT
emaj-208	101	4	investigate	investigate	VERB
emaj-208	101	5	the	the	DET
emaj-208	101	6	types	type	NOUN
emaj-208	101	7	of	of	ADP
emaj-208	101	8	tools	tool	NOUN
emaj-208	101	9	internal	internal	ADJ
emaj-208	101	10	auditors	auditor	NOUN
emaj-208	101	11	use	use	VERB
emaj-208	101	12	,	,	PUNCT
emaj-208	101	13	given	give	VERB
emaj-208	101	14	the	the	DET
emaj-208	101	15	large	large	ADJ
emaj-208	101	16	amounts	amount	NOUN
emaj-208	101	17	of	of	ADP
emaj-208	101	18	data	datum	NOUN
emaj-208	101	19	available	available	ADJ
emaj-208	101	20	to	to	ADP
emaj-208	101	21	them	they	PRON
emaj-208	101	22	for	for	ADP
emaj-208	101	23	analytic	analytic	ADJ
emaj-208	101	24	purposes	purpose	NOUN
emaj-208	101	25	.	.	PUNCT
emaj-208	102	1	the	the	DET
emaj-208	102	2	findings	finding	NOUN
emaj-208	102	3	reveal	reveal	VERB
emaj-208	102	4	that	that	SCONJ
emaj-208	102	5	chief	chief	ADJ
emaj-208	102	6	audit	audit	NOUN
emaj-208	102	7	executives	executive	NOUN
emaj-208	102	8	(	(	PUNCT
emaj-208	102	9	caes	caes	PROPN
emaj-208	102	10	)	)	PUNCT
emaj-208	102	11	value	value	NOUN
emaj-208	102	12	professional	professional	ADJ
emaj-208	102	13	certifications	certification	NOUN
emaj-208	102	14	and	and	CCONJ
emaj-208	102	15	the	the	DET
emaj-208	102	16	use	use	NOUN
emaj-208	102	17	of	of	ADP
emaj-208	102	18	data	datum	NOUN
emaj-208	102	19	analytics	analytic	NOUN
emaj-208	102	20	in	in	ADP
emaj-208	102	21	the	the	DET
emaj-208	102	22	ia	ia	PROPN
emaj-208	102	23	function	function	NOUN
emaj-208	102	24	and	and	CCONJ
emaj-208	102	25	they	they	PRON
emaj-208	102	26	employ	employ	VERB
emaj-208	102	27	data	data	NOUN
emaj-208	102	28	analytics	analytic	NOUN
emaj-208	102	29	at	at	ADP
emaj-208	102	30	different	different	ADJ
emaj-208	102	31	times	time	NOUN
emaj-208	102	32	and	and	CCONJ
emaj-208	102	33	for	for	ADP
emaj-208	102	34	different	different	ADJ
emaj-208	102	35	purposes	purpose	NOUN
emaj-208	102	36	.	.	PUNCT
emaj-208	103	1	deloitte	deloitte	NOUN
emaj-208	103	2	(	(	PUNCT
emaj-208	103	3	2018	2018	NUM
emaj-208	103	4	)	)	PUNCT
emaj-208	103	5	survey	survey	NOUN
emaj-208	103	6	of	of	ADP
emaj-208	103	7	cia	cia	PROPN
emaj-208	103	8	finds	find	VERB
emaj-208	103	9	that	that	SCONJ
emaj-208	103	10	they	they	PRON
emaj-208	103	11	apply	apply	VERB
emaj-208	103	12	analytics	analytic	NOUN
emaj-208	103	13	during	during	ADP
emaj-208	103	14	the	the	DET
emaj-208	103	15	fieldwork	fieldwork	NOUN
emaj-208	103	16	stage	stage	NOUN
emaj-208	103	17	of	of	ADP
emaj-208	103	18	the	the	DET
emaj-208	103	19	audit	audit	NOUN
emaj-208	103	20	.	.	PUNCT
emaj-208	104	1	in	in	ADP
emaj-208	104	2	case	case	NOUN
emaj-208	104	3	studies	study	NOUN
emaj-208	104	4	,	,	PUNCT
emaj-208	104	5	it	it	PRON
emaj-208	104	6	is	be	AUX
emaj-208	104	7	found	find	VERB
emaj-208	104	8	that	that	SCONJ
emaj-208	104	9	data	datum	NOUN
emaj-208	104	10	analytics	analytic	NOUN
emaj-208	104	11	have	have	AUX
emaj-208	104	12	enabled	enable	VERB
emaj-208	104	13	internal	internal	ADJ
emaj-208	104	14	audit	audit	NOUN
emaj-208	104	15	to	to	ADP
emaj-208	104	16	increased	increase	VERB
emaj-208	104	17	sample	sample	NOUN
emaj-208	104	18	sizes	size	NOUN
emaj-208	104	19	to	to	ADP
emaj-208	104	20	100	100	NUM
emaj-208	104	21	%	%	NOUN
emaj-208	104	22	in	in	ADP
emaj-208	104	23	various	various	ADJ
emaj-208	104	24	audits	audits	NOUN
emaj-208	104	25	,	,	PUNCT
emaj-208	104	26	providing	provide	VERB
emaj-208	104	27	greater	great	ADJ
emaj-208	104	28	levels	level	NOUN
emaj-208	104	29	of	of	ADP
emaj-208	104	30	assurance	assurance	NOUN
emaj-208	104	31	.	.	PUNCT
emaj-208	105	1	joshi	joshi	PROPN
emaj-208	105	2	and	and	CCONJ
emaj-208	105	3	marthandan	marthandan	PROPN
emaj-208	105	4	(	(	PUNCT
emaj-208	105	5	2019	2019	NUM
emaj-208	105	6	)	)	PUNCT
emaj-208	105	7	make	make	VERB
emaj-208	105	8	a	a	DET
emaj-208	105	9	strong	strong	ADJ
emaj-208	105	10	case	case	NOUN
emaj-208	105	11	for	for	ADP
emaj-208	105	12	the	the	DET
emaj-208	105	13	applications	application	NOUN
emaj-208	105	14	of	of	ADP
emaj-208	105	15	big	big	ADJ
emaj-208	105	16	data	datum	NOUN
emaj-208	105	17	and	and	CCONJ
emaj-208	105	18	analytics	analytic	NOUN
emaj-208	105	19	in	in	ADP
emaj-208	105	20	continuous	continuous	ADJ
emaj-208	105	21	internal	internal	ADJ
emaj-208	105	22	auditing	auditing	NOUN
emaj-208	105	23	.	.	PUNCT
emaj-208	106	1	last	last	ADJ
emaj-208	106	2	but	but	CCONJ
emaj-208	106	3	not	not	PART
emaj-208	106	4	the	the	DET
emaj-208	106	5	least	least	ADJ
emaj-208	106	6	,	,	PUNCT
emaj-208	106	7	yoon	yoon	PROPN
emaj-208	106	8	et	et	PROPN
emaj-208	106	9	al	al	PROPN
emaj-208	106	10	.	.	PROPN
emaj-208	106	11	,	,	PUNCT
emaj-208	106	12	(	(	PUNCT
emaj-208	106	13	2015	2015	NUM
emaj-208	106	14	)	)	PUNCT
emaj-208	106	15	posit	posit	VERB
emaj-208	106	16	that	that	SCONJ
emaj-208	106	17	,	,	PUNCT
emaj-208	106	18	big	big	ADJ
emaj-208	106	19	data	datum	NOUN
emaj-208	106	20	plays	play	VERB
emaj-208	106	21	an	an	DET
emaj-208	106	22	important	important	ADJ
emaj-208	106	23	role	role	NOUN
emaj-208	106	24	in	in	ADP
emaj-208	106	25	auditing	auditing	NOUN
emaj-208	106	26	because	because	SCONJ
emaj-208	106	27	it	it	PRON
emaj-208	106	28	complements	complement	VERB
emaj-208	106	29	and	and	CCONJ
emaj-208	106	30	accompanies	accompany	VERB
emaj-208	106	31	traditional	traditional	ADJ
emaj-208	106	32	evidence	evidence	NOUN
emaj-208	106	33	with	with	ADP
emaj-208	106	34	sufficient	sufficient	ADJ
emaj-208	106	35	,	,	PUNCT
emaj-208	106	36	reliable	reliable	ADJ
emaj-208	106	37	,	,	PUNCT
emaj-208	106	38	and	and	CCONJ
emaj-208	106	39	relevant	relevant	ADJ
emaj-208	106	40	information	information	NOUN
emaj-208	106	41	.	.	PUNCT
emaj-208	107	1	use	use	NOUN
emaj-208	107	2	of	of	ADP
emaj-208	107	3	big	big	ADJ
emaj-208	107	4	data	datum	NOUN
emaj-208	107	5	decreases	decrease	VERB
emaj-208	107	6	auditors	auditor	NOUN
emaj-208	107	7	'	'	PART
emaj-208	107	8	dependency	dependency	NOUN
emaj-208	107	9	on	on	ADP
emaj-208	107	10	client	client	NOUN
emaj-208	107	11	data	datum	NOUN
emaj-208	107	12	and	and	CCONJ
emaj-208	107	13	also	also	ADV
emaj-208	107	14	provides	provide	VERB
emaj-208	107	15	an	an	DET
emaj-208	107	16	https://www.financialdirector.co.uk/category/risk-and-economy/audit/	https://www.financialdirector.co.uk/category/risk-and-economy/audit/	NOUN
emaj-208	107	17	volume	volume	NOUN
emaj-208	107	18	10	10	NUM
emaj-208	107	19	no	no	DET
emaj-208	107	20	2	2	NUM
emaj-208	107	21	(	(	PUNCT
emaj-208	107	22	2020	2020	NUM
emaj-208	107	23	)	)	PUNCT
emaj-208	107	24	|	|	ADV
emaj-208	107	25	issn	issn	VERB
emaj-208	107	26	2158	2158	NUM
emaj-208	107	27	-	-	SYM
emaj-208	107	28	8708	8708	NUM
emaj-208	107	29	(	(	PUNCT
emaj-208	107	30	online	online	NOUN
emaj-208	107	31	)	)	PUNCT
emaj-208	107	32	|	|	ADV
emaj-208	107	33	doi	doi	X
emaj-208	107	34	10.5195	10.5195	NUM
emaj-208	107	35	/	/	SYM
emaj-208	107	36	emaj.2020.208	emaj.2020.208	NOUN
emaj-208	107	37	|	|	NOUN
emaj-208	107	38	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-208	107	39	prem	prem	PROPN
emaj-208	107	40	lal	lal	PROPN
emaj-208	107	41	joshi	joshi	PROPN
emaj-208	107	42	emerging	emerge	VERB
emaj-208	107	43	markets	market	NOUN
emaj-208	107	44	journal	journal	NOUN
emaj-208	108	1	|	|	ADV
emaj-208	108	2	p	p	NOUN
emaj-208	108	3	a	a	DET
emaj-208	108	4	g	g	NOUN
emaj-208	108	5	e	e	NOUN
emaj-208	108	6	|13	|13	ADJ
emaj-208	108	7	independent	independent	ADJ
emaj-208	108	8	benchmark	benchmark	NOUN
emaj-208	108	9	to	to	PART
emaj-208	108	10	evaluate	evaluate	VERB
emaj-208	108	11	internal	internal	ADJ
emaj-208	108	12	audit	audit	NOUN
emaj-208	108	13	evidence	evidence	NOUN
emaj-208	108	14	.	.	PUNCT
emaj-208	109	1	thus	thus	ADV
emaj-208	109	2	,	,	PUNCT
emaj-208	109	3	it	it	PRON
emaj-208	109	4	may	may	AUX
emaj-208	109	5	enhance	enhance	VERB
emaj-208	109	6	the	the	DET
emaj-208	109	7	effectiveness	effectiveness	NOUN
emaj-208	109	8	of	of	ADP
emaj-208	109	9	ia	ia	PROPN
emaj-208	109	10	.	.	PROPN
emaj-208	109	11	iii	iii	PROPN
emaj-208	109	12	.	.	PUNCT
emaj-208	109	13	research	research	NOUN
emaj-208	109	14	methodology	methodology	NOUN
emaj-208	109	15	based	base	VERB
emaj-208	109	16	on	on	ADP
emaj-208	109	17	the	the	DET
emaj-208	109	18	above	above	ADJ
emaj-208	109	19	description	description	NOUN
emaj-208	109	20	of	of	ADP
emaj-208	109	21	prior	prior	ADJ
emaj-208	109	22	literature	literature	NOUN
emaj-208	109	23	,	,	PUNCT
emaj-208	109	24	the	the	DET
emaj-208	109	25	following	follow	VERB
emaj-208	109	26	hypotheses	hypothesis	NOUN
emaj-208	109	27	are	be	AUX
emaj-208	109	28	proposed	propose	VERB
emaj-208	109	29	:	:	PUNCT
emaj-208	109	30	h01	h01	NOUN
emaj-208	109	31	:	:	PUNCT
emaj-208	109	32	there	there	PRON
emaj-208	109	33	is	be	VERB
emaj-208	109	34	an	an	DET
emaj-208	109	35	association	association	NOUN
emaj-208	109	36	between	between	ADP
emaj-208	109	37	risk	risk	NOUN
emaj-208	109	38	-	-	PUNCT
emaj-208	109	39	based	base	VERB
emaj-208	109	40	plan	plan	NOUN
emaj-208	109	41	and	and	CCONJ
emaj-208	109	42	guidelines	guideline	NOUN
emaj-208	109	43	used	use	VERB
emaj-208	109	44	by	by	ADP
emaj-208	109	45	internal	internal	ADJ
emaj-208	109	46	auditors	auditor	NOUN
emaj-208	109	47	and	and	CCONJ
emaj-208	109	48	effectiveness	effectiveness	NOUN
emaj-208	109	49	of	of	ADP
emaj-208	109	50	ia	ia	PROPN
emaj-208	109	51	.	.	PROPN
emaj-208	109	52	h02	h02	PROPN
emaj-208	109	53	:	:	PUNCT
emaj-208	109	54	a	a	DET
emaj-208	109	55	frequent	frequent	ADJ
emaj-208	109	56	meeting	meeting	NOUN
emaj-208	109	57	of	of	ADP
emaj-208	109	58	ia	ia	PROPN
emaj-208	109	59	with	with	ADP
emaj-208	109	60	ac	ac	PROPN
emaj-208	109	61	enhances	enhance	VERB
emaj-208	109	62	the	the	DET
emaj-208	109	63	effectiveness	effectiveness	NOUN
emaj-208	109	64	of	of	ADP
emaj-208	109	65	ia	ia	PROPN
emaj-208	109	66	.	.	PROPN
emaj-208	109	67	h03	h03	PROPN
emaj-208	109	68	:	:	PUNCT
emaj-208	109	69	the	the	DET
emaj-208	109	70	usage	usage	NOUN
emaj-208	109	71	of	of	ADP
emaj-208	109	72	bda	bda	NOUN
emaj-208	109	73	by	by	ADP
emaj-208	109	74	ia	ia	PROPN
emaj-208	109	75	is	be	AUX
emaj-208	109	76	associated	associate	VERB
emaj-208	109	77	with	with	ADP
emaj-208	109	78	ia	ia	PROPN
emaj-208	109	79	effectiveness	effectiveness	NOUN
emaj-208	109	80	.	.	PUNCT
emaj-208	110	1	the	the	DET
emaj-208	110	2	research	research	NOUN
emaj-208	110	3	proposes	propose	VERB
emaj-208	110	4	the	the	DET
emaj-208	110	5	following	follow	VERB
emaj-208	110	6	regression	regression	NOUN
emaj-208	110	7	model	model	NOUN
emaj-208	110	8	:	:	PUNCT
emaj-208	110	9	y	y	PROPN
emaj-208	110	10	(	(	PUNCT
emaj-208	110	11	iae	iae	PROPN
emaj-208	110	12	)	)	PUNCT
emaj-208	110	13	=	=	SYM
emaj-208	111	1	β0	β0	PROPN
emaj-208	111	2	+	+	CCONJ
emaj-208	111	3	β1	β1	PROPN
emaj-208	111	4	(	(	PUNCT
emaj-208	111	5	bda	bda	PROPN
emaj-208	111	6	)	)	PUNCT
emaj-208	112	1	+	+	CCONJ
emaj-208	112	2	β2	β2	NOUN
emaj-208	112	3	(	(	PUNCT
emaj-208	112	4	risk	risk	NOUN
emaj-208	112	5	-	-	PUNCT
emaj-208	112	6	based	base	VERB
emaj-208	112	7	plan	plan	NOUN
emaj-208	112	8	)	)	PUNCT
emaj-208	113	1	+	+	CCONJ
emaj-208	113	2	β3	β3	ADJ
emaj-208	113	3	(	(	PUNCT
emaj-208	113	4	freq	freq	NOUN
emaj-208	113	5	.	.	PUNCT
emaj-208	114	1	of	of	ADP
emaj-208	114	2	interaction	interaction	NOUN
emaj-208	114	3	of	of	ADP
emaj-208	114	4	ia	ia	PROPN
emaj-208	114	5	with	with	ADP
emaj-208	114	6	ac	ac	PROPN
emaj-208	114	7	)	)	PUNCT
emaj-208	114	8	+	+	CCONJ
emaj-208	114	9	β4	β4	PROPN
emaj-208	114	10	(	(	PUNCT
emaj-208	114	11	log	log	NOUN
emaj-208	114	12	roic	roic	ADJ
emaj-208	114	13	)	)	PUNCT
emaj-208	115	1	+	+	CCONJ
emaj-208	115	2	ε	ε	PROPN
emaj-208	115	3	where	where	SCONJ
emaj-208	115	4	;	;	PUNCT
emaj-208	115	5	dependent	dependent	ADJ
emaj-208	115	6	variable	variable	ADJ
emaj-208	115	7	y	y	PROPN
emaj-208	115	8	=	=	PUNCT
emaj-208	115	9	internal	internal	ADJ
emaj-208	115	10	audit	audit	NOUN
emaj-208	115	11	effectiveness	effectiveness	NOUN
emaj-208	115	12	(	(	PUNCT
emaj-208	115	13	measured	measure	VERB
emaj-208	115	14	by	by	ADP
emaj-208	115	15	likert	likert	ADJ
emaj-208	115	16	scale	scale	NOUN
emaj-208	115	17	1	1	NUM
emaj-208	115	18	-	-	SYM
emaj-208	115	19	5	5	NUM
emaj-208	115	20	)	)	PUNCT
emaj-208	115	21	independent	independent	ADJ
emaj-208	115	22	variable	variable	ADJ
emaj-208	115	23	β0	β0	NOUN
emaj-208	115	24	=	=	PUNCT
emaj-208	115	25	constant	constant	ADJ
emaj-208	115	26	β1	β1	PROPN
emaj-208	115	27	=	=	PUNCT
emaj-208	115	28	big	big	ADJ
emaj-208	115	29	data	datum	NOUN
emaj-208	115	30	and	and	CCONJ
emaj-208	115	31	analytics	analytic	NOUN
emaj-208	115	32	(	(	PUNCT
emaj-208	115	33	measured	measure	VERB
emaj-208	115	34	by	by	ADP
emaj-208	115	35	likert	likert	ADJ
emaj-208	115	36	scale	scale	NOUN
emaj-208	115	37	1	1	NUM
emaj-208	115	38	-	-	SYM
emaj-208	115	39	5	5	NUM
emaj-208	115	40	)	)	PUNCT
emaj-208	115	41	β2	β2	NOUN
emaj-208	115	42	=	=	NOUN
emaj-208	115	43	risk	risk	NOUN
emaj-208	115	44	-	-	PUNCT
emaj-208	115	45	based	base	VERB
emaj-208	115	46	plan	plan	NOUN
emaj-208	115	47	and	and	CCONJ
emaj-208	115	48	guidelines	guideline	NOUN
emaj-208	115	49	(	(	PUNCT
emaj-208	115	50	measured	measure	VERB
emaj-208	115	51	by	by	ADP
emaj-208	115	52	likert	likert	ADJ
emaj-208	115	53	scale	scale	NOUN
emaj-208	115	54	1	1	NUM
emaj-208	115	55	-	-	SYM
emaj-208	115	56	5	5	NUM
emaj-208	115	57	)	)	PUNCT
emaj-208	115	58	β3	β3	ADJ
emaj-208	115	59	=	=	NOUN
emaj-208	115	60	frequency	frequency	NOUN
emaj-208	115	61	of	of	ADP
emaj-208	115	62	interactions	interaction	NOUN
emaj-208	115	63	between	between	ADP
emaj-208	115	64	internal	internal	ADJ
emaj-208	115	65	auditor	auditor	NOUN
emaj-208	115	66	and	and	CCONJ
emaj-208	115	67	audit	audit	NOUN
emaj-208	115	68	committee	committee	NOUN
emaj-208	115	69	(	(	PUNCT
emaj-208	115	70	measured	measure	VERB
emaj-208	115	71	by	by	ADP
emaj-208	115	72	likert	likert	ADJ
emaj-208	115	73	scale	scale	NOUN
emaj-208	115	74	1	1	NUM
emaj-208	115	75	-	-	SYM
emaj-208	115	76	5	5	NUM
emaj-208	115	77	)	)	PUNCT
emaj-208	115	78	β4	β4	PROPN
emaj-208	115	79	=	=	SYM
emaj-208	115	80	return	return	NOUN
emaj-208	115	81	on	on	ADP
emaj-208	115	82	invested	invest	VERB
emaj-208	115	83	capital	capital	NOUN
emaj-208	115	84	(	(	PUNCT
emaj-208	115	85	financial	financial	ADJ
emaj-208	115	86	data	datum	NOUN
emaj-208	115	87	:	:	PUNCT
emaj-208	115	88	operating	operate	VERB
emaj-208	115	89	profit	profit	NOUN
emaj-208	115	90	/	/	SYM
emaj-208	115	91	capital	capital	NOUN
emaj-208	115	92	employed	employ	VERB
emaj-208	115	93	)	)	PUNCT
emaj-208	115	94	ε	ε	PROPN
emaj-208	115	95	=	=	NOUN
emaj-208	115	96	error	error	NOUN
emaj-208	115	97	term	term	NOUN
emaj-208	115	98	in	in	ADP
emaj-208	115	99	the	the	DET
emaj-208	115	100	light	light	NOUN
emaj-208	115	101	of	of	ADP
emaj-208	115	102	the	the	DET
emaj-208	115	103	above	above	PROPN
emaj-208	115	104	literature	literature	PROPN
emaj-208	115	105	review	review	PROPN
emaj-208	115	106	,	,	PUNCT
emaj-208	115	107	formulation	formulation	NOUN
emaj-208	115	108	of	of	ADP
emaj-208	115	109	hypotheses	hypothesis	NOUN
emaj-208	115	110	and	and	CCONJ
emaj-208	115	111	the	the	DET
emaj-208	115	112	model	model	NOUN
emaj-208	115	113	,	,	PUNCT
emaj-208	115	114	the	the	DET
emaj-208	115	115	framework	framework	NOUN
emaj-208	115	116	is	be	AUX
emaj-208	115	117	developed	develop	VERB
emaj-208	115	118	as	as	SCONJ
emaj-208	115	119	indicated	indicate	VERB
emaj-208	115	120	in	in	ADP
emaj-208	115	121	figure	figure	NOUN
emaj-208	115	122	1	1	NUM
emaj-208	115	123	.	.	PUNCT
emaj-208	115	124	figure	figure	NOUN
emaj-208	115	125	1	1	NUM
emaj-208	115	126	.	.	PUNCT
emaj-208	115	127	model	model	NOUN
emaj-208	115	128	framework	framework	NOUN
emaj-208	115	129	a	a	DET
emaj-208	115	130	proportionate	proportionate	ADJ
emaj-208	115	131	progressive	progressive	ADJ
emaj-208	115	132	random	random	ADJ
emaj-208	115	133	sampling	sampling	NOUN
emaj-208	115	134	method	method	NOUN
emaj-208	115	135	was	be	AUX
emaj-208	115	136	used	use	VERB
emaj-208	115	137	in	in	ADP
emaj-208	115	138	the	the	DET
emaj-208	115	139	present	present	ADJ
emaj-208	115	140	study	study	NOUN
emaj-208	115	141	.	.	PUNCT
emaj-208	116	1	the	the	DET
emaj-208	116	2	nifty500	nifty500	PROPN
emaj-208	116	3	listed	list	VERB
emaj-208	116	4	companies	company	NOUN
emaj-208	116	5	was	be	AUX
emaj-208	116	6	the	the	DET
emaj-208	116	7	universe	universe	NOUN
emaj-208	116	8	for	for	ADP
emaj-208	116	9	sample	sample	NOUN
emaj-208	116	10	source	source	NOUN
emaj-208	116	11	.	.	PUNCT
emaj-208	117	1	based	base	VERB
emaj-208	117	2	on	on	ADP
emaj-208	117	3	2018	2018	NUM
emaj-208	117	4	market	market	NOUN
emaj-208	117	5	capitalization	capitalization	NOUN
emaj-208	117	6	for	for	ADP
emaj-208	117	7	2018	2018	NUM
emaj-208	117	8	,	,	PUNCT
emaj-208	117	9	a	a	DET
emaj-208	117	10	total	total	NOUN
emaj-208	117	11	of	of	ADP
emaj-208	117	12	252	252	NUM
emaj-208	117	13	companies	company	NOUN
emaj-208	117	14	were	be	AUX
emaj-208	117	15	sent	send	VERB
emaj-208	117	16	questionnaire	questionnaire	NOUN
emaj-208	117	17	or	or	CCONJ
emaj-208	117	18	online	online	ADJ
emaj-208	117	19	link	link	NOUN
emaj-208	117	20	.	.	PUNCT
emaj-208	118	1	the	the	DET
emaj-208	118	2	sample	sample	NOUN
emaj-208	118	3	companies	company	NOUN
emaj-208	118	4	represented	represent	VERB
emaj-208	118	5	various	various	ADJ
emaj-208	118	6	industries	industry	NOUN
emaj-208	118	7	such	such	ADJ
emaj-208	118	8	as	as	ADP
emaj-208	118	9	manufacturing	manufacturing	NOUN
emaj-208	118	10	,	,	PUNCT
emaj-208	118	11	information	information	NOUN
emaj-208	118	12	technology	technology	NOUN
emaj-208	118	13	,	,	PUNCT
emaj-208	118	14	trading	trading	NOUN
emaj-208	118	15	,	,	PUNCT
emaj-208	118	16	banking	banking	NOUN
emaj-208	118	17	and	and	CCONJ
emaj-208	118	18	financial	financial	ADJ
emaj-208	118	19	services	service	NOUN
emaj-208	118	20	.	.	PUNCT
emaj-208	119	1	the	the	DET
emaj-208	119	2	study	study	NOUN
emaj-208	119	3	was	be	AUX
emaj-208	119	4	conducted	conduct	VERB
emaj-208	119	5	during	during	ADP
emaj-208	119	6	january	january	PROPN
emaj-208	119	7	-	-	PUNCT
emaj-208	119	8	april	april	PROPN
emaj-208	119	9	2020	2020	NUM
emaj-208	119	10	.	.	PUNCT
emaj-208	120	1	after	after	ADP
emaj-208	120	2	working	work	VERB
emaj-208	120	3	on	on	ADP
emaj-208	120	4	outliers	outlier	NOUN
emaj-208	120	5	and	and	CCONJ
emaj-208	120	6	excluding	exclude	VERB
emaj-208	120	7	incomplete	incomplete	ADJ
emaj-208	120	8	responses	response	NOUN
emaj-208	120	9	,	,	PUNCT
emaj-208	120	10	finally	finally	ADV
emaj-208	120	11	60	60	NUM
emaj-208	120	12	responses	response	NOUN
emaj-208	120	13	were	be	AUX
emaj-208	120	14	analyzed	analyze	VERB
emaj-208	120	15	for	for	ADP
emaj-208	120	16	the	the	DET
emaj-208	120	17	results	result	NOUN
emaj-208	120	18	.	.	PUNCT
emaj-208	121	1	questions	question	NOUN
emaj-208	121	2	in	in	ADP
emaj-208	121	3	the	the	DET
emaj-208	121	4	questionnaire	questionnaire	NOUN
emaj-208	121	5	were	be	AUX
emaj-208	121	6	measured	measure	VERB
emaj-208	121	7	using	use	VERB
emaj-208	121	8	likert	likert	ADJ
emaj-208	121	9	scale	scale	NOUN
emaj-208	121	10	of	of	ADP
emaj-208	121	11	1	1	NUM
emaj-208	121	12	to	to	PART
emaj-208	121	13	5	5	NUM
emaj-208	121	14	.	.	PUNCT
emaj-208	122	1	iv	iv	NOUN
emaj-208	122	2	.	.	PUNCT
emaj-208	122	3	discussion	discussion	NOUN
emaj-208	122	4	of	of	ADP
emaj-208	122	5	results	result	NOUN
emaj-208	122	6	in	in	ADP
emaj-208	122	7	the	the	DET
emaj-208	122	8	exploratory	exploratory	ADJ
emaj-208	122	9	factor	factor	NOUN
emaj-208	122	10	analysis	analysis	NOUN
emaj-208	122	11	(	(	PUNCT
emaj-208	122	12	efa	efa	PROPN
emaj-208	122	13	)	)	PUNCT
emaj-208	122	14	,	,	PUNCT
emaj-208	122	15	the	the	DET
emaj-208	122	16	researcher	researcher	NOUN
emaj-208	122	17	used	use	VERB
emaj-208	122	18	the	the	DET
emaj-208	122	19	varimax	varimax	ADJ
emaj-208	122	20	rotation	rotation	NOUN
emaj-208	122	21	,	,	PUNCT
emaj-208	122	22	the	the	DET
emaj-208	122	23	principal	principal	ADJ
emaj-208	122	24	component	component	NOUN
emaj-208	122	25	extraction	extraction	NOUN
emaj-208	122	26	method	method	NOUN
emaj-208	122	27	to	to	PART
emaj-208	122	28	get	get	VERB
emaj-208	122	29	the	the	DET
emaj-208	122	30	factor	factor	NOUN
emaj-208	122	31	loading	loading	NOUN
emaj-208	122	32	.	.	PUNCT
emaj-208	123	1	results	result	NOUN
emaj-208	123	2	are	be	AUX
emaj-208	123	3	presented	present	VERB
emaj-208	123	4	in	in	ADP
emaj-208	123	5	table	table	NOUN
emaj-208	123	6	1	1	NUM
emaj-208	123	7	.	.	PUNCT
emaj-208	123	8	table	table	NOUN
emaj-208	123	9	1	1	NUM
emaj-208	123	10	:	:	PUNCT
emaj-208	123	11	results	result	NOUN
emaj-208	123	12	of	of	ADP
emaj-208	123	13	factor	factor	NOUN
emaj-208	123	14	loading	loading	NOUN
emaj-208	123	15	,	,	PUNCT
emaj-208	123	16	kaiser	kaiser	NOUN
emaj-208	123	17	-	-	PUNCT
emaj-208	123	18	meyerolkin	meyerolkin	PROPN
emaj-208	123	19	(	(	PUNCT
emaj-208	123	20	kmo	kmo	NOUN
emaj-208	123	21	)	)	PUNCT
emaj-208	123	22	and	and	CCONJ
emaj-208	123	23	reliability	reliability	NOUN
emaj-208	123	24	test	test	NOUN
emaj-208	123	25	the	the	DET
emaj-208	123	26	collected	collect	VERB
emaj-208	123	27	data	datum	NOUN
emaj-208	123	28	were	be	AUX
emaj-208	123	29	analysed	analyse	VERB
emaj-208	123	30	using	use	VERB
emaj-208	123	31	factor	factor	NOUN
emaj-208	123	32	loading	loading	NOUN
emaj-208	123	33	,	,	PUNCT
emaj-208	123	34	kpo	kpo	PROPN
emaj-208	123	35	and	and	CCONJ
emaj-208	123	36	reliability	reliability	NOUN
emaj-208	123	37	test	test	NOUN
emaj-208	123	38	which	which	PRON
emaj-208	123	39	are	be	AUX
emaj-208	123	40	presented	present	VERB
emaj-208	123	41	in	in	ADP
emaj-208	123	42	table	table	NOUN
emaj-208	123	43	1	1	NUM
emaj-208	123	44	.	.	PUNCT
emaj-208	124	1	it	it	PRON
emaj-208	124	2	is	be	AUX
emaj-208	124	3	clear	clear	ADJ
emaj-208	124	4	that	that	SCONJ
emaj-208	124	5	,	,	PUNCT
emaj-208	124	6	the	the	DET
emaj-208	124	7	questions	question	NOUN
emaj-208	124	8	included	include	VERB
emaj-208	124	9	in	in	ADP
emaj-208	124	10	the	the	DET
emaj-208	124	11	study	study	NOUN
emaj-208	124	12	to	to	PART
emaj-208	124	13	indicate	indicate	VERB
emaj-208	124	14	the	the	DET
emaj-208	124	15	independent	independent	ADJ
emaj-208	124	16	variables	variable	NOUN
emaj-208	124	17	meet	meet	VERB
emaj-208	124	18	the	the	DET
emaj-208	124	19	required	require	VERB
emaj-208	124	20	parameters	parameter	NOUN
emaj-208	124	21	.	.	PUNCT
emaj-208	125	1	the	the	DET
emaj-208	125	2	reliability	reliability	NOUN
emaj-208	125	3	of	of	ADP
emaj-208	125	4	the	the	DET
emaj-208	125	5	measures	measure	NOUN
emaj-208	125	6	was	be	AUX
emaj-208	125	7	assessed	assess	VERB
emaj-208	125	8	by	by	ADP
emaj-208	125	9	cronbach‟s	cronbach‟s	ADJ
emaj-208	125	10	alpha	alpha	NOUN
emaj-208	125	11	test	test	NOUN
emaj-208	125	12	and	and	CCONJ
emaj-208	125	13	the	the	DET
emaj-208	125	14	values	value	NOUN
emaj-208	125	15	are	be	AUX
emaj-208	125	16	greater	great	ADJ
emaj-208	125	17	than	than	ADP
emaj-208	125	18	0.70	0.70	NUM
emaj-208	125	19	for	for	ADP
emaj-208	125	20	all	all	DET
emaj-208	125	21	the	the	DET
emaj-208	125	22	independent	independent	ADJ
emaj-208	125	23	variables	variable	NOUN
emaj-208	125	24	“	"	PUNCT
emaj-208	125	25	frequent	frequent	ADJ
emaj-208	125	26	meetings	meeting	NOUN
emaj-208	125	27	of	of	ADP
emaj-208	125	28	ia	ia	PROPN
emaj-208	125	29	with	with	ADP
emaj-208	125	30	a	a	DET
emaj-208	125	31	”	"	PUNCT
emaj-208	125	32	,	,	PUNCT
emaj-208	125	33	“	"	PUNCT
emaj-208	125	34	risk	risk	NOUN
emaj-208	125	35	-	-	PUNCT
emaj-208	125	36	based	base	VERB
emaj-208	125	37	planning	planning	NOUN
emaj-208	125	38	”	"	PUNCT
emaj-208	125	39	and	and	CCONJ
emaj-208	125	40	“	"	PUNCT
emaj-208	125	41	usage	usage	NOUN
emaj-208	125	42	of	of	ADP
emaj-208	125	43	bda	bda	NOUN
emaj-208	125	44	”	"	PUNCT
emaj-208	125	45	.	.	PUNCT
emaj-208	126	1	on	on	ADP
emaj-208	126	2	the	the	DET
emaj-208	126	3	other	other	ADJ
emaj-208	126	4	hand	hand	NOUN
emaj-208	126	5	,	,	PUNCT
emaj-208	126	6	it	it	PRON
emaj-208	126	7	is	be	AUX
emaj-208	126	8	clear	clear	ADJ
emaj-208	126	9	that	that	SCONJ
emaj-208	126	10	kmo	kmo	PROPN
emaj-208	126	11	values	value	NOUN
emaj-208	126	12	are	be	AUX
emaj-208	126	13	greater	great	ADJ
emaj-208	126	14	than	than	ADP
emaj-208	126	15	0.5	0.5	NUM
emaj-208	126	16	with	with	ADP
emaj-208	126	17	a	a	DET
emaj-208	126	18	significant	significant	ADJ
emaj-208	126	19	bartlett‟s	bartlett‟s	ADJ
emaj-208	126	20	test	test	NOUN
emaj-208	126	21	(	(	PUNCT
emaj-208	126	22	p	p	X
emaj-208	126	23	<	<	X
emaj-208	126	24	0.01	0.01	NUM
emaj-208	126	25	)	)	PUNCT
emaj-208	126	26	.	.	PUNCT
emaj-208	127	1	descriptive	descriptive	ADJ
emaj-208	127	2	statistics	statistic	NOUN
emaj-208	127	3	i.e.	i.e.	ADV
emaj-208	127	4	,	,	PUNCT
emaj-208	127	5	mean	mean	ADJ
emaj-208	127	6	and	and	CCONJ
emaj-208	127	7	standard	standard	ADJ
emaj-208	127	8	deviation	deviation	NOUN
emaj-208	127	9	for	for	ADP
emaj-208	127	10	the	the	DET
emaj-208	127	11	dependent	dependent	ADJ
emaj-208	127	12	and	and	CCONJ
emaj-208	127	13	independent	independent	ADJ
emaj-208	127	14	variables	variable	NOUN
emaj-208	127	15	are	be	AUX
emaj-208	127	16	presented	present	VERB
emaj-208	127	17	in	in	ADP
emaj-208	127	18	table	table	NOUN
emaj-208	127	19	2	2	NUM
emaj-208	127	20	.	.	PUNCT
emaj-208	128	1	the	the	DET
emaj-208	128	2	number	number	NOUN
emaj-208	128	3	of	of	ADP
emaj-208	128	4	responses	response	NOUN
emaj-208	128	5	(	(	PUNCT
emaj-208	128	6	n	n	CCONJ
emaj-208	128	7	)	)	PUNCT
emaj-208	128	8	is	be	AUX
emaj-208	128	9	60	60	NUM
emaj-208	128	10	.	.	PUNCT
emaj-208	129	1	volume	volume	NOUN
emaj-208	129	2	10	10	NUM
emaj-208	129	3	no	no	DET
emaj-208	129	4	2	2	NUM
emaj-208	129	5	(	(	PUNCT
emaj-208	129	6	2020	2020	NUM
emaj-208	129	7	)	)	PUNCT
emaj-208	129	8	|	|	ADV
emaj-208	129	9	issn	issn	VERB
emaj-208	129	10	2158	2158	NUM
emaj-208	129	11	-	-	SYM
emaj-208	129	12	8708	8708	NUM
emaj-208	129	13	(	(	PUNCT
emaj-208	129	14	online	online	NOUN
emaj-208	129	15	)	)	PUNCT
emaj-208	129	16	|	|	ADV
emaj-208	129	17	doi	doi	X
emaj-208	129	18	10.5195	10.5195	NUM
emaj-208	129	19	/	/	SYM
emaj-208	129	20	emaj.2020.208	emaj.2020.208	NOUN
emaj-208	129	21	|	|	NOUN
emaj-208	129	22	http://emaj.pitt.edu	http://emaj.pitt.edu	NOUN
emaj-208	129	23	determinants	determinant	NOUN
emaj-208	129	24	affecting	affect	VERB
emaj-208	129	25	internal	internal	ADJ
emaj-208	129	26	audit	audit	NOUN
emaj-208	129	27	effectiveness	effectiveness	NOUN
emaj-208	129	28	page	page	NOUN
emaj-208	129	29	|14|	|14|	NOUN
emaj-208	129	30	emerging	emerge	VERB
emaj-208	129	31	markets	market	NOUN
emaj-208	129	32	journal	journal	NOUN
emaj-208	129	33	table	table	NOUN
emaj-208	129	34	2	2	NUM
emaj-208	129	35	:	:	PUNCT
emaj-208	129	36	descriptive	descriptive	ADJ
emaj-208	129	37	statistics	statistic	NOUN
emaj-208	129	38	mean	mean	VERB
emaj-208	129	39	std	std	X
emaj-208	129	40	.	.	PUNCT
emaj-208	130	1	deviation	deviation	NOUN
emaj-208	130	2	n	n	PRON
emaj-208	130	3	iae	iae	VERB
emaj-208	130	4	4.540	4.540	NUM
emaj-208	130	5	0.420	0.420	NUM
emaj-208	130	6	60	60	NUM
emaj-208	130	7	bda	bda	NOUN
emaj-208	130	8	4.187	4.187	NUM
emaj-208	130	9	0.658	0.658	NUM
emaj-208	130	10	60	60	NUM
emaj-208	130	11	log	log	NOUN
emaj-208	130	12	roic	roic	ADJ
emaj-208	130	13	0.980	0.980	NUM
emaj-208	130	14	0.340	0.340	NUM
emaj-208	130	15	60	60	NUM
emaj-208	130	16	risk	risk	NOUN
emaj-208	130	17	-	-	PUNCT
emaj-208	130	18	based	base	VERB
emaj-208	130	19	plan	plan	NOUN
emaj-208	130	20	and	and	CCONJ
emaj-208	130	21	guidelines	guideline	VERB
emaj-208	130	22	4.390	4.390	NUM
emaj-208	130	23	0.545	0.545	NUM
emaj-208	130	24	60	60	NUM
emaj-208	130	25	frequent	frequent	ADJ
emaj-208	130	26	meetings	meeting	NOUN
emaj-208	130	27	of	of	ADP
emaj-208	130	28	ia	ia	PROPN
emaj-208	130	29	with	with	ADP
emaj-208	130	30	ac	ac	PROPN
emaj-208	130	31	4.290	4.290	NUM
emaj-208	130	32	0.698	0.698	NUM
emaj-208	130	33	60	60	NUM
emaj-208	130	34	table	table	NOUN
emaj-208	130	35	3	3	NUM
emaj-208	130	36	:	:	PUNCT
emaj-208	130	37	correlations	correlation	NOUN
emaj-208	130	38	we	we	PRON
emaj-208	130	39	performed	perform	VERB
emaj-208	130	40	pearson	pearson	NOUN
emaj-208	130	41	correlations	correlation	NOUN
emaj-208	130	42	on	on	ADP
emaj-208	130	43	the	the	DET
emaj-208	130	44	independent	independent	ADJ
emaj-208	130	45	and	and	CCONJ
emaj-208	130	46	dependent	dependent	ADJ
emaj-208	130	47	variables	variable	NOUN
emaj-208	130	48	and	and	CCONJ
emaj-208	130	49	results	result	NOUN
emaj-208	130	50	are	be	AUX
emaj-208	130	51	shown	show	VERB
emaj-208	130	52	in	in	ADP
emaj-208	130	53	table	table	NOUN
emaj-208	130	54	3	3	NUM
emaj-208	130	55	.	.	PUNCT
emaj-208	130	56	results	result	NOUN
emaj-208	130	57	show	show	VERB
emaj-208	130	58	that	that	SCONJ
emaj-208	130	59	,	,	PUNCT
emaj-208	130	60	by	by	ADP
emaj-208	130	61	and	and	CCONJ
emaj-208	130	62	large	large	ADJ
emaj-208	130	63	a	a	DET
emaj-208	130	64	correlation	correlation	NOUN
emaj-208	130	65	among	among	ADP
emaj-208	130	66	independent	independent	ADJ
emaj-208	130	67	variables	variable	NOUN
emaj-208	130	68	is	be	AUX
emaj-208	130	69	on	on	ADP
emaj-208	130	70	lower	low	ADJ
emaj-208	130	71	side	side	NOUN
emaj-208	130	72	.	.	PUNCT
emaj-208	131	1	the	the	DET
emaj-208	131	2	highest	high	ADJ
emaj-208	131	3	correlation	correlation	NOUN
emaj-208	131	4	is	be	AUX
emaj-208	131	5	0.331	0.331	NUM
emaj-208	131	6	between	between	ADP
emaj-208	131	7	bda	bda	PROPN
emaj-208	131	8	and	and	CCONJ
emaj-208	131	9	riskbased	riskbase	VERB
emaj-208	131	10	planning	planning	NOUN
emaj-208	131	11	as	as	ADV
emaj-208	131	12	well	well	ADV
emaj-208	131	13	as	as	ADP
emaj-208	131	14	guidelines	guideline	NOUN
emaj-208	131	15	.	.	PUNCT
emaj-208	132	1	this	this	PRON
emaj-208	132	2	also	also	ADV
emaj-208	132	3	indicates	indicate	VERB
emaj-208	132	4	absence	absence	NOUN
emaj-208	132	5	of	of	ADP
emaj-208	132	6	any	any	DET
emaj-208	132	7	multicollinearity	multicollinearity	NOUN
emaj-208	132	8	problems	problem	NOUN
emaj-208	132	9	in	in	ADP
emaj-208	132	10	the	the	DET
emaj-208	132	11	study	study	NOUN
emaj-208	132	12	.	.	PUNCT
emaj-208	133	1	table	table	NOUN
emaj-208	133	2	4	4	NUM
emaj-208	133	3	:	:	PUNCT
emaj-208	133	4	regression	regression	NOUN
emaj-208	133	5	coefficients	coefficient	VERB
emaj-208	133	6	dependent	dependent	ADJ
emaj-208	133	7	variable	variable	NOUN
emaj-208	133	8	:	:	PUNCT
emaj-208	133	9	internal	internal	ADJ
emaj-208	133	10	audit	audit	NOUN
emaj-208	133	11	effectiveness	effectiveness	NOUN
emaj-208	133	12	r	r	NOUN
emaj-208	133	13	:	:	PUNCT
emaj-208	133	14	0.654	0.654	NUM
emaj-208	133	15	r	r	NOUN
emaj-208	133	16	square	square	NOUN
emaj-208	133	17	:	:	PUNCT
emaj-208	133	18	0.428	0.428	NUM
emaj-208	133	19	adjusted	adjusted	ADJ
emaj-208	133	20	r	r	NOUN
emaj-208	133	21	square	square	NOUN
emaj-208	133	22	:	:	PUNCT
emaj-208	133	23	0.386	0.386	NUM
emaj-208	133	24	f	f	X
emaj-208	133	25	:	:	PUNCT
emaj-208	133	26	10.288	10.288	NUM
emaj-208	133	27	,	,	PUNCT
emaj-208	133	28	sig	sig	NOUN
emaj-208	133	29	:	:	PUNCT
emaj-208	133	30	.000	.000	NUM
emaj-208	133	31	a	a	DET
emaj-208	133	32	perusal	perusal	NOUN
emaj-208	133	33	of	of	ADP
emaj-208	133	34	results	result	NOUN
emaj-208	133	35	related	relate	VERB
emaj-208	133	36	to	to	ADP
emaj-208	133	37	regression	regression	NOUN
emaj-208	133	38	coefficients	coefficient	NOUN
emaj-208	133	39	are	be	AUX
emaj-208	133	40	presented	present	VERB
emaj-208	133	41	in	in	ADP
emaj-208	133	42	table	table	NOUN
emaj-208	133	43	4	4	NUM
emaj-208	133	44	.	.	PUNCT
emaj-208	134	1	the	the	DET
emaj-208	134	2	sign	sign	NOUN
emaj-208	134	3	is	be	AUX
emaj-208	134	4	positive	positive	ADJ
emaj-208	134	5	for	for	ADP
emaj-208	134	6	all	all	DET
emaj-208	134	7	independent	independent	ADJ
emaj-208	134	8	variables	variable	NOUN
emaj-208	134	9	.	.	PUNCT
emaj-208	135	1	it	it	PRON
emaj-208	135	2	is	be	AUX
emaj-208	135	3	interesting	interesting	ADJ
emaj-208	135	4	to	to	PART
emaj-208	135	5	note	note	VERB
emaj-208	135	6	that	that	SCONJ
emaj-208	135	7	,	,	PUNCT
emaj-208	135	8	three	three	NUM
emaj-208	135	9	independent	independent	ADJ
emaj-208	135	10	variables	variable	NOUN
emaj-208	135	11	are	be	AUX
emaj-208	135	12	explaining	explain	VERB
emaj-208	135	13	the	the	DET
emaj-208	135	14	effectiveness	effectiveness	NOUN
emaj-208	135	15	of	of	ADP
emaj-208	135	16	ia	ia	PROPN
emaj-208	135	17	.	.	PUNCT
emaj-208	136	1	the	the	DET
emaj-208	136	2	variables	variable	NOUN
emaj-208	136	3	are	be	AUX
emaj-208	136	4	big	big	ADJ
emaj-208	136	5	data	datum	NOUN
emaj-208	136	6	and	and	CCONJ
emaj-208	136	7	analytics	analytic	NOUN
emaj-208	136	8	bda	bda	NOUN
emaj-208	136	9	(	(	PUNCT
emaj-208	136	10	t	t	NOUN
emaj-208	136	11	=	=	PUNCT
emaj-208	136	12	2.016	2.016	NUM
emaj-208	136	13	;	;	PUNCT
emaj-208	136	14	p	p	X
emaj-208	136	15	<	<	X
emaj-208	136	16	0.05	0.05	NUM
emaj-208	136	17	)	)	PUNCT
emaj-208	136	18	,	,	PUNCT
emaj-208	136	19	risk	risk	NOUN
emaj-208	136	20	-	-	PUNCT
emaj-208	136	21	based	base	VERB
emaj-208	136	22	plan	plan	NOUN
emaj-208	136	23	and	and	CCONJ
emaj-208	136	24	guidelines	guideline	NOUN
emaj-208	136	25	(	(	PUNCT
emaj-208	136	26	t	t	NOUN
emaj-208	136	27	=	=	SYM
emaj-208	136	28	3.010	3.010	NUM
emaj-208	136	29	;	;	PUNCT
emaj-208	136	30	p	p	X
emaj-208	136	31	<	<	X
emaj-208	136	32	0.001	0.001	NUM
emaj-208	136	33	)	)	PUNCT
emaj-208	136	34	and	and	CCONJ
emaj-208	136	35	frequent	frequent	ADJ
emaj-208	136	36	meetings	meeting	NOUN
emaj-208	136	37	of	of	ADP
emaj-208	136	38	ia	ia	PROPN
emaj-208	136	39	with	with	ADP
emaj-208	136	40	ac	ac	PROPN
emaj-208	136	41	(	(	PUNCT
emaj-208	136	42	t	t	NOUN
emaj-208	136	43	=	=	SYM
emaj-208	136	44	3.018	3.018	NUM
emaj-208	136	45	;	;	PUNCT
emaj-208	136	46	p	p	X
emaj-208	136	47	<	<	X
emaj-208	136	48	0.001	0.001	NUM
emaj-208	136	49	)	)	PUNCT
emaj-208	136	50	.	.	PUNCT
emaj-208	137	1	all	all	DET
emaj-208	137	2	the	the	DET
emaj-208	137	3	three	three	NUM
emaj-208	137	4	independent	independent	ADJ
emaj-208	137	5	variables	variable	NOUN
emaj-208	137	6	are	be	AUX
emaj-208	137	7	positively	positively	ADV
emaj-208	137	8	significant	significant	ADJ
emaj-208	137	9	in	in	ADP
emaj-208	137	10	explaining	explain	VERB
emaj-208	137	11	the	the	DET
emaj-208	137	12	effectiveness	effectiveness	NOUN
emaj-208	137	13	of	of	ADP
emaj-208	137	14	ia	ia	PROPN
emaj-208	137	15	.	.	PUNCT
emaj-208	138	1	this	this	PRON
emaj-208	138	2	means	mean	VERB
emaj-208	138	3	that	that	SCONJ
emaj-208	138	4	,	,	PUNCT
emaj-208	138	5	all	all	DET
emaj-208	138	6	three	three	NUM
emaj-208	138	7	independent	independent	ADJ
emaj-208	138	8	variables	variable	NOUN
emaj-208	138	9	have	have	VERB
emaj-208	138	10	a	a	DET
emaj-208	138	11	positive	positive	ADJ
emaj-208	138	12	effect	effect	NOUN
emaj-208	138	13	on	on	ADP
emaj-208	138	14	iae	iae	NOUN
emaj-208	138	15	.	.	PUNCT
emaj-208	139	1	the	the	DET
emaj-208	139	2	f	f	PROPN
emaj-208	139	3	value	value	NOUN
emaj-208	139	4	is	be	AUX
emaj-208	139	5	very	very	ADV
emaj-208	139	6	high	high	ADJ
emaj-208	139	7	and	and	CCONJ
emaj-208	139	8	significant	significant	ADJ
emaj-208	139	9	,	,	PUNCT
emaj-208	139	10	which	which	PRON
emaj-208	139	11	implies	imply	VERB
emaj-208	139	12	that	that	SCONJ
emaj-208	139	13	the	the	DET
emaj-208	139	14	regression	regression	NOUN
emaj-208	139	15	model	model	NOUN
emaj-208	139	16	is	be	AUX
emaj-208	139	17	significant	significant	ADJ
emaj-208	139	18	at	at	ADP
emaj-208	139	19	0.01	0.01	NUM
emaj-208	139	20	level	level	NOUN
emaj-208	139	21	.	.	PUNCT
emaj-208	140	1	the	the	DET
emaj-208	140	2	r	r	NOUN
emaj-208	140	3	square	square	ADJ
emaj-208	140	4	value	value	NOUN
emaj-208	140	5	shows	show	VERB
emaj-208	140	6	that	that	SCONJ
emaj-208	140	7	,	,	PUNCT
emaj-208	140	8	42.8	42.8	NUM
emaj-208	140	9	percent	percent	NOUN
emaj-208	140	10	of	of	ADP
emaj-208	140	11	variations	variation	NOUN
emaj-208	140	12	in	in	ADP
emaj-208	140	13	dependent	dependent	ADJ
emaj-208	140	14	variable	variable	NOUN
emaj-208	140	15	(	(	PUNCT
emaj-208	140	16	iae	iae	NOUN
emaj-208	140	17	)	)	PUNCT
emaj-208	140	18	can	can	AUX
emaj-208	140	19	be	be	AUX
emaj-208	140	20	explained	explain	VERB
emaj-208	140	21	by	by	ADP
emaj-208	140	22	the	the	DET
emaj-208	140	23	independent	independent	ADJ
emaj-208	140	24	variables	variable	NOUN
emaj-208	140	25	.	.	PUNCT
emaj-208	141	1	there	there	PRON
emaj-208	141	2	is	be	VERB
emaj-208	141	3	no	no	DET
emaj-208	141	4	multicollinearity	multicollinearity	NOUN
emaj-208	141	5	problem	problem	NOUN
emaj-208	141	6	in	in	ADP
emaj-208	141	7	the	the	DET
emaj-208	141	8	data	datum	NOUN
emaj-208	141	9	set	set	VERB
emaj-208	141	10	as	as	SCONJ
emaj-208	141	11	the	the	DET
emaj-208	141	12	vif	vif	NOUN
emaj-208	141	13	values	value	NOUN
emaj-208	141	14	are	be	AUX
emaj-208	141	15	low	low	ADJ
emaj-208	141	16	.	.	PUNCT
emaj-208	142	1	regarding	regard	VERB
emaj-208	142	2	relationships	relationship	NOUN
emaj-208	142	3	between	between	ADP
emaj-208	142	4	the	the	DET
emaj-208	142	5	dependent	dependent	ADJ
emaj-208	142	6	and	and	CCONJ
emaj-208	142	7	independent	independent	ADJ
emaj-208	142	8	variables	variable	NOUN
emaj-208	142	9	,	,	PUNCT
emaj-208	142	10	two	two	NUM
emaj-208	142	11	main	main	ADJ
emaj-208	142	12	findings	finding	NOUN
emaj-208	142	13	are	be	AUX
emaj-208	142	14	worth	worth	ADJ
emaj-208	142	15	for	for	ADP
emaj-208	142	16	further	further	ADJ
emaj-208	142	17	analysis	analysis	NOUN
emaj-208	142	18	.	.	PUNCT
emaj-208	143	1	in	in	ADP
emaj-208	143	2	other	other	ADJ
emaj-208	143	3	words	word	NOUN
emaj-208	143	4	,	,	PUNCT
emaj-208	143	5	regression	regression	NOUN
emaj-208	143	6	results	result	NOUN
emaj-208	143	7	show	show	VERB
emaj-208	143	8	very	very	ADV
emaj-208	143	9	strong	strong	ADJ
emaj-208	143	10	support	support	NOUN
emaj-208	143	11	for	for	ADP
emaj-208	143	12	all	all	DET
emaj-208	143	13	the	the	DET
emaj-208	143	14	three	three	NUM
emaj-208	143	15	hypotheses	hypothesis	NOUN
emaj-208	143	16	.	.	PUNCT
emaj-208	144	1	risk	risk	NOUN
emaj-208	144	2	-	-	PUNCT
emaj-208	144	3	based	base	VERB
emaj-208	144	4	internal	internal	ADJ
emaj-208	144	5	auditing	auditing	NOUN
emaj-208	144	6	allows	allow	VERB
emaj-208	144	7	internal	internal	ADJ
emaj-208	144	8	auditor	auditor	NOUN
emaj-208	144	9	to	to	PART
emaj-208	144	10	provide	provide	VERB
emaj-208	144	11	assurance	assurance	NOUN
emaj-208	144	12	to	to	ADP
emaj-208	144	13	the	the	DET
emaj-208	144	14	board	board	NOUN
emaj-208	144	15	of	of	ADP
emaj-208	144	16	directors	director	NOUN
emaj-208	144	17	that	that	PRON
emaj-208	144	18	risk	risk	VERB
emaj-208	144	19	management	management	NOUN
emaj-208	144	20	processes	process	NOUN
emaj-208	144	21	are	be	AUX
emaj-208	144	22	managing	manage	VERB
emaj-208	144	23	risks	risk	NOUN
emaj-208	144	24	effectively	effectively	ADV
emaj-208	144	25	.	.	PUNCT
emaj-208	145	1	zacchea	zacchea	PROPN
emaj-208	145	2	(	(	PUNCT
emaj-208	145	3	2003	2003	NUM
emaj-208	145	4	)	)	PUNCT
emaj-208	145	5	suggested	suggest	VERB
emaj-208	145	6	that	that	SCONJ
emaj-208	145	7	,	,	PUNCT
emaj-208	145	8	the	the	DET
emaj-208	145	9	risk	risk	NOUN
emaj-208	145	10	-	-	PUNCT
emaj-208	145	11	based	base	VERB
emaj-208	145	12	audit	audit	NOUN
emaj-208	145	13	plan	plan	NOUN
emaj-208	145	14	may	may	AUX
emaj-208	145	15	be	be	AUX
emaj-208	145	16	improved	improve	VERB
emaj-208	145	17	by	by	ADP
emaj-208	145	18	risk	risk	NOUN
emaj-208	145	19	management	management	NOUN
emaj-208	145	20	framework	framework	NOUN
emaj-208	145	21	.	.	PUNCT
emaj-208	146	1	this	this	DET
emaj-208	146	2	factor	factor	NOUN
emaj-208	146	3	can	can	AUX
emaj-208	146	4	focus	focus	VERB
emaj-208	146	5	and	and	CCONJ
emaj-208	146	6	assists	assist	VERB
emaj-208	146	7	ia	ia	PROPN
emaj-208	146	8	to	to	PART
emaj-208	146	9	target	target	VERB
emaj-208	146	10	audits	audits	NOUN
emaj-208	146	11	that	that	PRON
emaj-208	146	12	are	be	AUX
emaj-208	146	13	highly	highly	ADV
emaj-208	146	14	productive	productive	ADJ
emaj-208	146	15	in	in	ADP
emaj-208	146	16	adding	add	VERB
emaj-208	146	17	value	value	NOUN
emaj-208	146	18	and	and	CCONJ
emaj-208	146	19	maximizing	maximize	VERB
emaj-208	146	20	the	the	DET
emaj-208	146	21	utilization	utilization	NOUN
emaj-208	146	22	of	of	ADP
emaj-208	146	23	scarce	scarce	ADJ
emaj-208	146	24	resources	resource	NOUN
emaj-208	146	25	.	.	PUNCT
emaj-208	147	1	the	the	DET
emaj-208	147	2	positive	positive	ADJ
emaj-208	147	3	and	and	CCONJ
emaj-208	147	4	significant	significant	ADJ
emaj-208	147	5	relationship	relationship	NOUN
emaj-208	147	6	of	of	ADP
emaj-208	147	7	“	"	PUNCT
emaj-208	147	8	frequent	frequent	ADJ
emaj-208	147	9	meetings	meeting	NOUN
emaj-208	147	10	of	of	ADP
emaj-208	147	11	ia	ia	PROPN
emaj-208	147	12	with	with	ADP
emaj-208	147	13	ac	ac	PROPN
emaj-208	147	14	”	"	PUNCT
emaj-208	147	15	provides	provide	VERB
emaj-208	147	16	an	an	DET
emaj-208	147	17	insight	insight	NOUN
emaj-208	147	18	that	that	SCONJ
emaj-208	147	19	ia	ia	PROPN
emaj-208	147	20	function	function	NOUN
emaj-208	147	21	is	be	AUX
emaj-208	147	22	an	an	DET
emaj-208	147	23	important	important	ADJ
emaj-208	147	24	information	information	NOUN
emaj-208	147	25	provider	provider	NOUN
emaj-208	147	26	to	to	ADP
emaj-208	147	27	the	the	DET
emaj-208	147	28	ac	ac	PROPN
emaj-208	147	29	which	which	PRON
emaj-208	147	30	may	may	AUX
emaj-208	147	31	be	be	AUX
emaj-208	147	32	considered	consider	VERB
emaj-208	147	33	useful	useful	ADJ
emaj-208	147	34	for	for	ADP
emaj-208	147	35	strengthening	strengthen	VERB
emaj-208	147	36	corporate	corporate	ADJ
emaj-208	147	37	governance	governance	NOUN
emaj-208	147	38	practices	practice	NOUN
emaj-208	147	39	.	.	PUNCT
emaj-208	148	1	iia	iia	PROPN
emaj-208	148	2	(	(	PUNCT
emaj-208	148	3	2004	2004	NUM
emaj-208	148	4	)	)	PUNCT
emaj-208	148	5	suggested	suggest	VERB
emaj-208	148	6	reporting	reporting	NOUN
emaj-208	148	7	by	by	ADP
emaj-208	148	8	the	the	DET
emaj-208	148	9	chief	chief	ADJ
emaj-208	148	10	internal	internal	ADJ
emaj-208	148	11	auditor	auditor	NOUN
emaj-208	148	12	(	(	PUNCT
emaj-208	148	13	cia	cia	PROPN
emaj-208	148	14	)	)	PUNCT
emaj-208	148	15	to	to	ADP
emaj-208	148	16	the	the	DET
emaj-208	148	17	ac	ac	PROPN
emaj-208	148	18	for	for	ADP
emaj-208	148	19	discussing	discuss	VERB
emaj-208	148	20	on	on	ADP
emaj-208	148	21	confidential	confidential	ADJ
emaj-208	148	22	matters	matter	NOUN
emaj-208	148	23	and	and	CCONJ
emaj-208	148	24	strengthening	strengthen	VERB
emaj-208	148	25	the	the	DET
emaj-208	148	26	corporate	corporate	ADJ
emaj-208	148	27	governance	governance	NOUN
emaj-208	148	28	practices	practice	NOUN
emaj-208	148	29	.	.	PUNCT
emaj-208	149	1	they	they	PRON
emaj-208	149	2	may	may	AUX
emaj-208	149	3	also	also	ADV
emaj-208	149	4	enable	enable	VERB
emaj-208	149	5	the	the	DET
emaj-208	149	6	organization	organization	NOUN
emaj-208	149	7	to	to	PART
emaj-208	149	8	maintain	maintain	VERB
emaj-208	149	9	organizational	organizational	ADJ
emaj-208	149	10	independence	independence	NOUN
emaj-208	149	11	of	of	ADP
emaj-208	149	12	ia	ia	PROPN
emaj-208	149	13	from	from	ADP
emaj-208	149	14	management	management	NOUN
emaj-208	149	15	.	.	PUNCT
emaj-208	150	1	the	the	DET
emaj-208	150	2	bda	bda	PROPN
emaj-208	150	3	also	also	ADV
emaj-208	150	4	turned	turn	VERB
emaj-208	150	5	out	out	ADP
emaj-208	150	6	to	to	PART
emaj-208	150	7	be	be	AUX
emaj-208	150	8	a	a	DET
emaj-208	150	9	positive	positive	ADJ
emaj-208	150	10	and	and	CCONJ
emaj-208	150	11	significant	significant	ADJ
emaj-208	150	12	determinant	determinant	ADJ
emaj-208	150	13	in	in	ADP
emaj-208	150	14	our	our	PRON
emaj-208	150	15	study	study	NOUN
emaj-208	150	16	despite	despite	SCONJ
emaj-208	150	17	very	very	ADV
emaj-208	150	18	limited	limited	ADJ
emaj-208	150	19	prior	prior	ADJ
emaj-208	150	20	evidence	evidence	NOUN
emaj-208	150	21	.	.	PUNCT
emaj-208	151	1	this	this	PRON
emaj-208	151	2	suggests	suggest	VERB
emaj-208	151	3	that	that	SCONJ
emaj-208	151	4	,	,	PUNCT
emaj-208	151	5	the	the	DET
emaj-208	151	6	integration	integration	NOUN
emaj-208	151	7	of	of	ADP
emaj-208	151	8	bda	bda	PROPN
emaj-208	151	9	into	into	ADP
emaj-208	151	10	the	the	DET
emaj-208	151	11	internal	internal	ADJ
emaj-208	151	12	audit	audit	NOUN
emaj-208	151	13	may	may	AUX
emaj-208	151	14	help	help	VERB
emaj-208	151	15	to	to	PART
emaj-208	151	16	mitigate	mitigate	VERB
emaj-208	151	17	compliance	compliance	NOUN
emaj-208	151	18	and	and	CCONJ
emaj-208	151	19	reputational	reputational	ADJ
emaj-208	151	20	risks	risk	NOUN
emaj-208	151	21	.	.	PUNCT
emaj-208	152	1	additionally	additionally	ADV
emaj-208	152	2	,	,	PUNCT
emaj-208	152	3	it	it	PRON
emaj-208	152	4	may	may	AUX
emaj-208	152	5	also	also	ADV
emaj-208	152	6	lead	lead	VERB
emaj-208	152	7	to	to	ADP
emaj-208	152	8	better	well	ADJ
emaj-208	152	9	financial	financial	ADJ
emaj-208	152	10	reporting	reporting	NOUN
emaj-208	152	11	and	and	CCONJ
emaj-208	152	12	insights	insight	NOUN
emaj-208	152	13	to	to	PART
emaj-208	152	14	ultimately	ultimately	ADV
emaj-208	152	15	drive	drive	VERB
emaj-208	152	16	better	well	ADJ
emaj-208	152	17	decisions	decision	NOUN
emaj-208	152	18	and	and	CCONJ
emaj-208	152	19	actions	action	NOUN
emaj-208	152	20	within	within	ADP
emaj-208	152	21	an	an	DET
emaj-208	152	22	organization	organization	NOUN
emaj-208	152	23	to	to	PART
emaj-208	152	24	create	create	VERB
emaj-208	152	25	strategic	strategic	ADJ
emaj-208	152	26	value	value	NOUN
emaj-208	152	27	(	(	PUNCT
emaj-208	152	28	ernst	ernst	PROPN
emaj-208	152	29	&	&	CCONJ
emaj-208	152	30	young	young	ADJ
emaj-208	152	31	,	,	PUNCT
emaj-208	152	32	2015	2015	NUM
emaj-208	152	33	)	)	PUNCT
emaj-208	152	34	.	.	PUNCT
emaj-208	153	1	additionally	additionally	ADV
emaj-208	153	2	,	,	PUNCT
emaj-208	153	3	ia	ia	PROPN
emaj-208	153	4	can	can	AUX
emaj-208	153	5	use	use	VERB
emaj-208	153	6	big	big	ADJ
emaj-208	153	7	data	datum	NOUN
emaj-208	153	8	to	to	PART
emaj-208	153	9	help	help	VERB
emaj-208	153	10	highlight	highlight	VERB
emaj-208	153	11	red	red	ADJ
emaj-208	153	12	flags	flag	NOUN
emaj-208	153	13	like	like	ADP
emaj-208	153	14	significant	significant	ADJ
emaj-208	153	15	control	control	NOUN
emaj-208	153	16	weaknesses	weakness	NOUN
emaj-208	153	17	,	,	PUNCT
emaj-208	153	18	potential	potential	ADJ
emaj-208	153	19	fraud	fraud	NOUN
emaj-208	153	20	risks	risk	NOUN
emaj-208	153	21	,	,	PUNCT
emaj-208	153	22	and	and	CCONJ
emaj-208	153	23	pick	pick	VERB
emaj-208	153	24	up	up	ADP
emaj-208	153	25	emerging	emerge	VERB
emaj-208	153	26	trends	trend	NOUN
emaj-208	153	27	(	(	PUNCT
emaj-208	153	28	sandwith	sandwith	NOUN
emaj-208	153	29	,	,	PUNCT
emaj-208	153	30	2017	2017	NUM
emaj-208	153	31	)	)	PUNCT
emaj-208	153	32	.	.	PUNCT
emaj-208	154	1	internal	internal	ADJ
emaj-208	154	2	auditors	auditor	NOUN
emaj-208	154	3	may	may	AUX
emaj-208	154	4	use	use	VERB
emaj-208	154	5	bda	bda	NOUN
emaj-208	154	6	to	to	PART
emaj-208	154	7	develop	develop	VERB
emaj-208	154	8	a	a	DET
emaj-208	154	9	good	good	ADJ
emaj-208	154	10	understanding	understanding	NOUN
emaj-208	154	11	of	of	ADP
emaj-208	154	12	the	the	DET
emaj-208	154	13	audit	audit	NOUN
emaj-208	154	14	process	process	NOUN
emaj-208	154	15	that	that	PRON
emaj-208	154	16	enhances	enhance	VERB
emaj-208	154	17	internal	internal	ADJ
emaj-208	154	18	audit	audit	NOUN
emaj-208	154	19	effectiveness	effectiveness	NOUN
emaj-208	154	20	.	.	PUNCT
emaj-208	155	1	v.	v.	ADP
emaj-208	155	2	conclusions	conclusion	NOUN
emaj-208	155	3	and	and	CCONJ
emaj-208	155	4	recommendations	recommendation	NOUN
emaj-208	155	5	for	for	ADP
emaj-208	155	6	future	future	ADJ
emaj-208	155	7	research	research	NOUN
emaj-208	155	8	the	the	DET
emaj-208	155	9	recent	recent	ADJ
emaj-208	155	10	global	global	ADJ
emaj-208	155	11	unprecedented	unprecedented	ADJ
emaj-208	155	12	events	event	NOUN
emaj-208	155	13	have	have	AUX
emaj-208	155	14	brought	bring	VERB
emaj-208	155	15	the	the	DET
emaj-208	155	16	corporate	corporate	ADJ
emaj-208	155	17	sector	sector	NOUN
emaj-208	155	18	operations	operation	NOUN
emaj-208	155	19	at	at	ADP
emaj-208	155	20	the	the	DET
emaj-208	155	21	global	global	ADJ
emaj-208	155	22	level	level	NOUN
emaj-208	155	23	at	at	ADP
emaj-208	155	24	standstill	standstill	NOUN
emaj-208	155	25	.	.	PUNCT
emaj-208	156	1	the	the	DET
emaj-208	156	2	corona	corona	PROPN
emaj-208	156	3	virus	virus	NOUN
emaj-208	156	4	spread	spread	VERB
emaj-208	156	5	and	and	CCONJ
emaj-208	156	6	increasing	increase	VERB
emaj-208	156	7	war	war	NOUN
emaj-208	156	8	clouds	cloud	NOUN
emaj-208	156	9	are	be	AUX
emaj-208	156	10	impacting	impact	VERB
emaj-208	156	11	economies	economy	NOUN
emaj-208	156	12	and	and	CCONJ
emaj-208	156	13	corporate	corporate	ADJ
emaj-208	156	14	sector	sector	NOUN
emaj-208	156	15	companies‟	companies‟	NOUN
emaj-208	156	16	performance	performance	NOUN
emaj-208	156	17	.	.	PUNCT
emaj-208	157	1	these	these	DET
emaj-208	157	2	events	event	NOUN
emaj-208	157	3	are	be	AUX
emaj-208	157	4	forcing	force	VERB
emaj-208	157	5	ia	ia	NOUN
emaj-208	157	6	function	function	NOUN
emaj-208	157	7	to	to	PART
emaj-208	157	8	re	re	VERB
emaj-208	157	9	-	-	VERB
emaj-208	157	10	think	think	VERB
emaj-208	157	11	in	in	ADP
emaj-208	157	12	changing	change	VERB
emaj-208	157	13	their	their	PRON
emaj-208	157	14	approaches	approach	NOUN
emaj-208	157	15	and	and	CCONJ
emaj-208	157	16	methodologies	methodology	NOUN
emaj-208	157	17	for	for	ADP
emaj-208	157	18	investigating	investigate	VERB
emaj-208	157	19	risks	risk	NOUN
emaj-208	157	20	and	and	CCONJ
emaj-208	157	21	control	control	NOUN
emaj-208	157	22	issues	issue	NOUN
emaj-208	157	23	in	in	ADP
emaj-208	157	24	the	the	DET
emaj-208	157	25	organization	organization	NOUN
emaj-208	157	26	.	.	PUNCT
emaj-208	158	1	this	this	DET
emaj-208	158	2	study	study	NOUN
emaj-208	158	3	is	be	AUX
emaj-208	158	4	especially	especially	ADV
emaj-208	158	5	important	important	ADJ
emaj-208	158	6	because	because	SCONJ
emaj-208	158	7	–	–	PUNCT
emaj-208	158	8	firstly	firstly	ADV
emaj-208	158	9	,	,	PUNCT
emaj-208	158	10	it	it	PRON
emaj-208	158	11	may	may	AUX
emaj-208	158	12	convey	convey	VERB
emaj-208	158	13	policy	policy	NOUN
emaj-208	158	14	makers	maker	NOUN
emaj-208	158	15	some	some	DET
emaj-208	158	16	information	information	NOUN
emaj-208	158	17	on	on	ADP
emaj-208	158	18	the	the	DET
emaj-208	158	19	major	major	ADJ
emaj-208	158	20	determinants	determinant	NOUN
emaj-208	158	21	of	of	ADP
emaj-208	158	22	ia	ia	PROPN
emaj-208	158	23	effectiveness	effectiveness	NOUN
emaj-208	158	24	in	in	ADP
emaj-208	158	25	indian	indian	ADJ
emaj-208	158	26	companies	company	NOUN
emaj-208	158	27	.	.	PUNCT
emaj-208	159	1	this	this	PRON
emaj-208	159	2	should	should	AUX
emaj-208	159	3	ensure	ensure	VERB
emaj-208	159	4	that	that	SCONJ
emaj-208	159	5	,	,	PUNCT
emaj-208	159	6	the	the	DET
emaj-208	159	7	scarce	scarce	ADJ
emaj-208	159	8	resources	resource	NOUN
emaj-208	159	9	are	be	AUX
emaj-208	159	10	effectively	effectively	ADV
emaj-208	159	11	utilized	utilize	VERB
emaj-208	159	12	for	for	ADP
emaj-208	159	13	robust	robust	ADJ
emaj-208	159	14	organization	organization	NOUN
emaj-208	159	15	performance	performance	NOUN
emaj-208	159	16	.	.	PUNCT
emaj-208	160	1	secondly	secondly	ADV
emaj-208	160	2	,	,	PUNCT
emaj-208	160	3	the	the	DET
emaj-208	160	4	findings	finding	NOUN
emaj-208	160	5	would	would	AUX
emaj-208	160	6	add	add	VERB
emaj-208	160	7	to	to	ADP
emaj-208	160	8	acute	acute	ADJ
emaj-208	160	9	lack	lack	NOUN
emaj-208	160	10	of	of	ADP
emaj-208	160	11	literature	literature	NOUN
emaj-208	160	12	on	on	ADP
emaj-208	160	13	the	the	DET
emaj-208	160	14	subject	subject	ADJ
emaj-208	160	15	matter	matter	NOUN
emaj-208	160	16	in	in	ADP
emaj-208	160	17	indian	indian	ADJ
emaj-208	160	18	context	context	NOUN
emaj-208	160	19	.	.	PUNCT
emaj-208	161	1	the	the	DET
emaj-208	161	2	present	present	ADJ
emaj-208	161	3	study	study	NOUN
emaj-208	161	4	elucidates	elucidate	VERB
emaj-208	161	5	the	the	DET
emaj-208	161	6	factors	factor	NOUN
emaj-208	161	7	that	that	PRON
emaj-208	161	8	will	will	AUX
emaj-208	161	9	help	help	VERB
emaj-208	161	10	the	the	DET
emaj-208	161	11	ia	ia	PROPN
emaj-208	161	12	effectiveness	effectiveness	NOUN
emaj-208	161	13	in	in	ADP
emaj-208	161	14	terms	term	NOUN
emaj-208	161	15	of	of	ADP
emaj-208	161	16	“	"	PUNCT
emaj-208	161	17	frequent	frequent	ADJ
emaj-208	161	18	meetings	meeting	NOUN
emaj-208	161	19	of	of	ADP
emaj-208	161	20	ia	ia	PROPN
emaj-208	161	21	with	with	ADP
emaj-208	161	22	ac	ac	PROPN
emaj-208	161	23	”	"	PUNCT
emaj-208	161	24	,	,	PUNCT
emaj-208	161	25	using	use	VERB
emaj-208	161	26	“	"	PUNCT
emaj-208	161	27	big	big	ADJ
emaj-208	161	28	data	datum	NOUN
emaj-208	161	29	analytics	analytic	NOUN
emaj-208	161	30	”	"	PUNCT
emaj-208	161	31	and	and	CCONJ
emaj-208	161	32	“	"	PUNCT
emaj-208	161	33	risk	risk	NOUN
emaj-208	161	34	-	-	PUNCT
emaj-208	161	35	based	base	VERB
emaj-208	161	36	planning	planning	NOUN
emaj-208	161	37	”	"	PUNCT
emaj-208	161	38	.	.	PUNCT
emaj-208	162	1	considering	consider	VERB
emaj-208	162	2	these	these	DET
emaj-208	162	3	factors	factor	NOUN
emaj-208	162	4	by	by	ADP
emaj-208	162	5	internal	internal	ADJ
emaj-208	162	6	auditors	auditor	NOUN
emaj-208	162	7	in	in	ADP
emaj-208	162	8	the	the	DET
emaj-208	162	9	conduct	conduct	NOUN
emaj-208	162	10	of	of	ADP
emaj-208	162	11	their	their	PRON
emaj-208	162	12	audit	audit	NOUN
emaj-208	162	13	of	of	ADP
emaj-208	162	14	the	the	DET
emaj-208	162	15	operational	operational	ADJ
emaj-208	162	16	efficiency	efficiency	NOUN
emaj-208	162	17	,	,	PUNCT
emaj-208	162	18	control	control	NOUN
emaj-208	162	19	,	,	PUNCT
emaj-208	162	20	and	and	CCONJ
emaj-208	162	21	risk	risk	NOUN
emaj-208	162	22	assessment	assessment	NOUN
emaj-208	162	23	enable	enable	VERB
emaj-208	162	24	management	management	NOUN
emaj-208	162	25	to	to	PART
emaj-208	162	26	review	review	VERB
emaj-208	162	27	business	business	NOUN
emaj-208	162	28	continuity	continuity	NOUN
emaj-208	162	29	planning	planning	NOUN
emaj-208	162	30	.	.	PUNCT
emaj-208	163	1	this	this	PRON
emaj-208	163	2	contributes	contribute	VERB
emaj-208	163	3	to	to	ADP
emaj-208	163	4	the	the	DET
emaj-208	163	5	ability	ability	NOUN
emaj-208	163	6	of	of	ADP
emaj-208	163	7	the	the	DET
emaj-208	163	8	ias	ia	NOUN
emaj-208	163	9	to	to	PART
emaj-208	163	10	perform	perform	VERB
emaj-208	163	11	an	an	DET
emaj-208	163	12	audit	audit	NOUN
emaj-208	163	13	approach	approach	NOUN
emaj-208	163	14	which	which	PRON
emaj-208	163	15	improves	improve	VERB
emaj-208	163	16	the	the	DET
emaj-208	163	17	volume	volume	NOUN
emaj-208	163	18	10	10	NUM
emaj-208	163	19	no	no	DET
emaj-208	163	20	2	2	NUM
emaj-208	163	21	(	(	PUNCT
emaj-208	163	22	2020	2020	NUM
emaj-208	163	23	)	)	PUNCT
emaj-208	163	24	|	|	ADV
emaj-208	163	25	issn	issn	VERB
emaj-208	163	26	2158	2158	NUM
emaj-208	163	27	-	-	SYM
emaj-208	163	28	8708	8708	NUM
emaj-208	163	29	(	(	PUNCT
emaj-208	163	30	online	online	NOUN
emaj-208	163	31	)	)	PUNCT
emaj-208	163	32	|	|	ADV
emaj-208	163	33	doi	doi	X
emaj-208	163	34	10.5195	10.5195	NUM
emaj-208	163	35	/	/	SYM
emaj-208	163	36	emaj.2020.208	emaj.2020.208	NOUN
emaj-208	163	37	|	|	NOUN
emaj-208	163	38	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-208	163	39	prem	prem	PROPN
emaj-208	163	40	lal	lal	PROPN
emaj-208	163	41	joshi	joshi	PROPN
emaj-208	163	42	emerging	emerge	VERB
emaj-208	163	43	markets	market	NOUN
emaj-208	163	44	journal	journal	NOUN
emaj-208	164	1	|	|	ADV
emaj-208	164	2	p	p	NOUN
emaj-208	164	3	a	a	DET
emaj-208	164	4	g	g	NOUN
emaj-208	164	5	e	e	NOUN
emaj-208	164	6	|15	|15	NOUN
emaj-208	164	7	effectiveness	effectiveness	NOUN
emaj-208	164	8	of	of	ADP
emaj-208	164	9	the	the	DET
emaj-208	164	10	internal	internal	ADJ
emaj-208	164	11	audit	audit	NOUN
emaj-208	164	12	.	.	PUNCT
emaj-208	165	1	furthermore	furthermore	ADV
emaj-208	165	2	,	,	PUNCT
emaj-208	165	3	through	through	ADP
emaj-208	165	4	interactions	interaction	NOUN
emaj-208	165	5	with	with	ADP
emaj-208	165	6	ac	ac	PROPN
emaj-208	165	7	,	,	PUNCT
emaj-208	165	8	ia	ia	PROPN
emaj-208	165	9	needs	need	VERB
emaj-208	165	10	to	to	PART
emaj-208	165	11	independently	independently	ADV
emaj-208	165	12	assess	assess	VERB
emaj-208	165	13	the	the	DET
emaj-208	165	14	going	go	VERB
emaj-208	165	15	concern	concern	NOUN
emaj-208	165	16	assumption	assumption	NOUN
emaj-208	165	17	.	.	PUNCT
emaj-208	166	1	asare	asare	PROPN
emaj-208	166	2	(	(	PUNCT
emaj-208	166	3	2009	2009	NUM
emaj-208	166	4	)	)	PUNCT
emaj-208	166	5	opines	opine	VERB
emaj-208	166	6	that	that	SCONJ
emaj-208	166	7	,	,	PUNCT
emaj-208	166	8	the	the	DET
emaj-208	166	9	modern	modern	ADJ
emaj-208	166	10	concept	concept	NOUN
emaj-208	166	11	of	of	ADP
emaj-208	166	12	internal	internal	ADJ
emaj-208	166	13	auditing	auditing	NOUN
emaj-208	166	14	can	can	AUX
emaj-208	166	15	be	be	AUX
emaj-208	166	16	identified	identify	VERB
emaj-208	166	17	as	as	ADP
emaj-208	166	18	dealing	deal	VERB
emaj-208	166	19	with	with	ADP
emaj-208	166	20	the	the	DET
emaj-208	166	21	evaluation	evaluation	NOUN
emaj-208	166	22	and	and	CCONJ
emaj-208	166	23	improvement	improvement	NOUN
emaj-208	166	24	of	of	ADP
emaj-208	166	25	risk	risk	NOUN
emaj-208	166	26	management	management	NOUN
emaj-208	166	27	,	,	PUNCT
emaj-208	166	28	control	control	NOUN
emaj-208	166	29	and	and	CCONJ
emaj-208	166	30	governance	governance	NOUN
emaj-208	166	31	processes	process	NOUN
emaj-208	166	32	.	.	PUNCT
emaj-208	167	1	it	it	PRON
emaj-208	167	2	is	be	AUX
emaj-208	167	3	to	to	PART
emaj-208	167	4	be	be	AUX
emaj-208	167	5	noted	note	VERB
emaj-208	167	6	that	that	SCONJ
emaj-208	167	7	,	,	PUNCT
emaj-208	167	8	this	this	DET
emaj-208	167	9	study	study	NOUN
emaj-208	167	10	is	be	AUX
emaj-208	167	11	considered	consider	VERB
emaj-208	167	12	the	the	DET
emaj-208	167	13	first	first	ADJ
emaj-208	167	14	one	one	NUM
emaj-208	167	15	in	in	ADP
emaj-208	167	16	indian	indian	ADJ
emaj-208	167	17	context	context	NOUN
emaj-208	167	18	that	that	PRON
emaj-208	167	19	investigates	investigate	VERB
emaj-208	167	20	the	the	DET
emaj-208	167	21	determinants	determinant	NOUN
emaj-208	167	22	of	of	ADP
emaj-208	167	23	ia	ia	PROPN
emaj-208	167	24	effectiveness	effectiveness	NOUN
emaj-208	167	25	.	.	PUNCT
emaj-208	168	1	it	it	PRON
emaj-208	168	2	contributes	contribute	VERB
emaj-208	168	3	to	to	ADP
emaj-208	168	4	the	the	DET
emaj-208	168	5	indian	indian	ADJ
emaj-208	168	6	internal	internal	ADJ
emaj-208	168	7	auditing	auditing	NOUN
emaj-208	168	8	profession	profession	NOUN
emaj-208	168	9	in	in	ADP
emaj-208	168	10	addition	addition	NOUN
emaj-208	168	11	to	to	ADP
emaj-208	168	12	providing	provide	VERB
emaj-208	168	13	information	information	NOUN
emaj-208	168	14	to	to	ADP
emaj-208	168	15	important	important	ADJ
emaj-208	168	16	accounting	account	VERB
emaj-208	168	17	professional	professional	ADJ
emaj-208	168	18	bodies	body	NOUN
emaj-208	168	19	in	in	ADP
emaj-208	168	20	india	india	PROPN
emaj-208	168	21	viz	viz	PROPN
emaj-208	168	22	.	.	PROPN
emaj-208	168	23	,	,	PUNCT
emaj-208	168	24	the	the	DET
emaj-208	168	25	institute	institute	NOUN
emaj-208	168	26	of	of	ADP
emaj-208	168	27	internal	internal	ADJ
emaj-208	168	28	auditors	auditor	NOUN
emaj-208	168	29	(	(	PUNCT
emaj-208	168	30	india	india	PROPN
emaj-208	168	31	)	)	PUNCT
emaj-208	168	32	,	,	PUNCT
emaj-208	168	33	the	the	DET
emaj-208	168	34	institute	institute	NOUN
emaj-208	168	35	of	of	ADP
emaj-208	168	36	chartered	chartered	PROPN
emaj-208	168	37	accountants	accountant	NOUN
emaj-208	168	38	of	of	ADP
emaj-208	168	39	india	india	PROPN
emaj-208	168	40	(	(	PUNCT
emaj-208	168	41	icai	icai	PROPN
emaj-208	168	42	)	)	PUNCT
emaj-208	168	43	and	and	CCONJ
emaj-208	168	44	the	the	DET
emaj-208	168	45	institute	institute	NOUN
emaj-208	168	46	of	of	ADP
emaj-208	168	47	cost	cost	NOUN
emaj-208	168	48	and	and	CCONJ
emaj-208	168	49	management	management	NOUN
emaj-208	168	50	accountants	accountant	NOUN
emaj-208	168	51	of	of	ADP
emaj-208	168	52	india	india	PROPN
emaj-208	168	53	(	(	PUNCT
emaj-208	168	54	icmai	icmai	PROPN
emaj-208	168	55	)	)	PUNCT
emaj-208	168	56	.	.	PUNCT
emaj-208	169	1	the	the	DET
emaj-208	169	2	findings	finding	NOUN
emaj-208	169	3	and	and	CCONJ
emaj-208	169	4	implications	implication	NOUN
emaj-208	169	5	of	of	ADP
emaj-208	169	6	this	this	DET
emaj-208	169	7	empirical	empirical	ADJ
emaj-208	169	8	study	study	NOUN
emaj-208	169	9	may	may	AUX
emaj-208	169	10	be	be	AUX
emaj-208	169	11	for	for	ADP
emaj-208	169	12	non	non	ADJ
emaj-208	169	13	-	-	ADJ
emaj-208	169	14	management	management	ADJ
emaj-208	169	15	level	level	NOUN
emaj-208	169	16	,	,	PUNCT
emaj-208	169	17	management	management	NOUN
emaj-208	169	18	level	level	NOUN
emaj-208	169	19	,	,	PUNCT
emaj-208	169	20	chief	chief	NOUN
emaj-208	169	21	of	of	ADP
emaj-208	169	22	ia	ia	PROPN
emaj-208	169	23	function	function	NOUN
emaj-208	169	24	,	,	PUNCT
emaj-208	169	25	and	and	CCONJ
emaj-208	169	26	the	the	DET
emaj-208	169	27	board	board	NOUN
emaj-208	169	28	of	of	ADP
emaj-208	169	29	directors	director	NOUN
emaj-208	169	30	.	.	PUNCT
emaj-208	170	1	needless	needless	ADJ
emaj-208	170	2	to	to	ADP
emaj-208	170	3	state	state	VERB
emaj-208	170	4	that	that	SCONJ
emaj-208	170	5	an	an	DET
emaj-208	170	6	understanding	understanding	NOUN
emaj-208	170	7	of	of	ADP
emaj-208	170	8	the	the	DET
emaj-208	170	9	main	main	ADJ
emaj-208	170	10	determinants	determinant	NOUN
emaj-208	170	11	affecting	affect	VERB
emaj-208	170	12	the	the	DET
emaj-208	170	13	ia	ia	PROPN
emaj-208	170	14	effectiveness	effectiveness	NOUN
emaj-208	170	15	and	and	CCONJ
emaj-208	170	16	the	the	DET
emaj-208	170	17	framework	framework	NOUN
emaj-208	170	18	may	may	AUX
emaj-208	170	19	help	help	VERB
emaj-208	170	20	internal	internal	ADJ
emaj-208	170	21	auditors	auditor	NOUN
emaj-208	170	22	to	to	PART
emaj-208	170	23	improve	improve	VERB
emaj-208	170	24	the	the	DET
emaj-208	170	25	efficiency	efficiency	NOUN
emaj-208	170	26	,	,	PUNCT
emaj-208	170	27	efficacy	efficacy	NOUN
emaj-208	170	28	and	and	CCONJ
emaj-208	170	29	effectiveness	effectiveness	NOUN
emaj-208	170	30	of	of	ADP
emaj-208	170	31	ia	ia	PROPN
emaj-208	170	32	function	function	NOUN
emaj-208	170	33	.	.	PUNCT
emaj-208	171	1	regulatory	regulatory	ADJ
emaj-208	171	2	body	body	NOUN
emaj-208	171	3	should	should	AUX
emaj-208	171	4	pay	pay	VERB
emaj-208	171	5	more	more	ADJ
emaj-208	171	6	attention	attention	NOUN
emaj-208	171	7	to	to	ADP
emaj-208	171	8	the	the	DET
emaj-208	171	9	issue	issue	NOUN
emaj-208	171	10	of	of	ADP
emaj-208	171	11	maintaining	maintain	VERB
emaj-208	171	12	an	an	DET
emaj-208	171	13	ia	ia	PROPN
emaj-208	171	14	function	function	NOUN
emaj-208	171	15	mandatory	mandatory	ADJ
emaj-208	171	16	.	.	PUNCT
emaj-208	172	1	future	future	ADJ
emaj-208	172	2	research	research	NOUN
emaj-208	172	3	should	should	AUX
emaj-208	172	4	investigate	investigate	VERB
emaj-208	172	5	the	the	DET
emaj-208	172	6	effects	effect	NOUN
emaj-208	172	7	of	of	ADP
emaj-208	172	8	covid-19	covid-19	PROPN
emaj-208	172	9	on	on	ADP
emaj-208	172	10	internal	internal	ADJ
emaj-208	172	11	audit	audit	NOUN
emaj-208	172	12	effectiveness	effectiveness	NOUN
emaj-208	172	13	as	as	SCONJ
emaj-208	172	14	covid19	covid19	NOUN
emaj-208	172	15	might	might	AUX
emaj-208	172	16	have	have	AUX
emaj-208	172	17	changed	change	VERB
emaj-208	172	18	the	the	DET
emaj-208	172	19	going	go	VERB
emaj-208	172	20	concern	concern	NOUN
emaj-208	172	21	issues	issue	NOUN
emaj-208	172	22	of	of	ADP
emaj-208	172	23	the	the	DET
emaj-208	172	24	organizations	organization	NOUN
emaj-208	172	25	.	.	PUNCT
emaj-208	173	1	new	new	ADJ
emaj-208	173	2	variables	variable	NOUN
emaj-208	173	3	such	such	ADJ
emaj-208	173	4	as	as	ADP
emaj-208	173	5	usage	usage	NOUN
emaj-208	173	6	of	of	ADP
emaj-208	173	7	data	datum	NOUN
emaj-208	173	8	analytics	analytic	NOUN
emaj-208	173	9	,	,	PUNCT
emaj-208	173	10	mediation	mediation	NOUN
emaj-208	173	11	effect	effect	NOUN
emaj-208	173	12	of	of	ADP
emaj-208	173	13	ia	ia	PROPN
emaj-208	173	14	and	and	CCONJ
emaj-208	173	15	interactive	interactive	ADJ
emaj-208	173	16	skills	skill	NOUN
emaj-208	173	17	on	on	ADP
emaj-208	173	18	the	the	DET
emaj-208	173	19	effectiveness	effectiveness	NOUN
emaj-208	173	20	of	of	ADP
emaj-208	173	21	ia	ia	PROPN
emaj-208	173	22	may	may	AUX
emaj-208	173	23	also	also	ADV
emaj-208	173	24	be	be	AUX
emaj-208	173	25	examined	examine	VERB
emaj-208	173	26	.	.	PUNCT
emaj-208	174	1	these	these	DET
emaj-208	174	2	determinants	determinant	NOUN
emaj-208	174	3	may	may	AUX
emaj-208	174	4	also	also	ADV
emaj-208	174	5	be	be	AUX
emaj-208	174	6	examined	examine	VERB
emaj-208	174	7	using	use	VERB
emaj-208	174	8	alternative	alternative	ADJ
emaj-208	174	9	research	research	NOUN
emaj-208	174	10	methods	method	NOUN
emaj-208	174	11	such	such	ADJ
emaj-208	174	12	as	as	ADP
emaj-208	174	13	mixed	mixed	ADJ
emaj-208	174	14	methods	method	NOUN
emaj-208	174	15	and	and	CCONJ
emaj-208	174	16	case	case	NOUN
emaj-208	174	17	studies	study	NOUN
emaj-208	174	18	approach	approach	VERB
emaj-208	174	19	in	in	ADP
emaj-208	174	20	specialized	specialized	ADJ
emaj-208	174	21	industries	industry	NOUN
emaj-208	174	22	.	.	PUNCT
emaj-208	175	1	references	reference	NOUN
emaj-208	175	2	alles	alle	NOUN
emaj-208	175	3	,	,	PUNCT
emaj-208	175	4	m.	m.	NOUN
emaj-208	175	5	,	,	PUNCT
emaj-208	175	6	&	&	CCONJ
emaj-208	175	7	gray	gray	ADJ
emaj-208	175	8	,	,	PUNCT
emaj-208	175	9	g.	g.	PROPN
emaj-208	175	10	(	(	PUNCT
emaj-208	175	11	2018	2018	NUM
emaj-208	175	12	)	)	PUNCT
emaj-208	175	13	.	.	PUNCT
emaj-208	176	1	the	the	DET
emaj-208	176	2	pros	pro	NOUN
emaj-208	176	3	and	and	CCONJ
emaj-208	176	4	cons	con	NOUN
emaj-208	176	5	of	of	ADP
emaj-208	176	6	using	use	VERB
emaj-208	176	7	big	big	ADJ
emaj-208	176	8	data	datum	NOUN
emaj-208	176	9	in	in	ADP
emaj-208	176	10	auditing	auditing	NOUN
emaj-208	176	11	:	:	PUNCT
emaj-208	176	12	a	a	DET
emaj-208	176	13	synthesis	synthesis	NOUN
emaj-208	176	14	of	of	ADP
emaj-208	176	15	the	the	DET
emaj-208	176	16	literature	literature	NOUN
emaj-208	176	17	and	and	CCONJ
emaj-208	176	18	a	a	DET
emaj-208	176	19	research	research	NOUN
emaj-208	176	20	agenda	agenda	NOUN
emaj-208	176	21	.	.	PUNCT
emaj-208	177	1	rutgers	rutgers	PROPN
emaj-208	177	2	.	.	PUNCT
emaj-208	178	1	pp	pp	ADJ
emaj-208	178	2	.	.	PUNCT
emaj-208	179	1	1	1	NUM
emaj-208	179	2	-	-	SYM
emaj-208	179	3	37	37	NUM
emaj-208	179	4	.	.	PUNCT
emaj-208	180	1	allegrini	allegrini	PROPN
emaj-208	180	2	,	,	PUNCT
emaj-208	180	3	m.	m.	NOUN
emaj-208	180	4	,	,	PUNCT
emaj-208	180	5	d‟onza	d‟onza	PROPN
emaj-208	180	6	,	,	PUNCT
emaj-208	180	7	g.	g.	PROPN
emaj-208	180	8	,	,	PUNCT
emaj-208	180	9	paape	paape	NOUN
emaj-208	180	10	,	,	PUNCT
emaj-208	180	11	l.	l.	PROPN
emaj-208	180	12	,	,	PUNCT
emaj-208	180	13	melville	melville	PROPN
emaj-208	180	14	,	,	PUNCT
emaj-208	180	15	r.	r.	PROPN
emaj-208	180	16	,	,	PUNCT
emaj-208	180	17	&	&	CCONJ
emaj-208	180	18	sarens	sarens	PROPN
emaj-208	180	19	,	,	PUNCT
emaj-208	180	20	g.	g.	PROPN
emaj-208	180	21	,	,	PUNCT
emaj-208	180	22	(	(	PUNCT
emaj-208	180	23	2006	2006	NUM
emaj-208	180	24	)	)	PUNCT
emaj-208	180	25	.	.	PUNCT
emaj-208	181	1	the	the	DET
emaj-208	181	2	european	european	PROPN
emaj-208	181	3	literature	literature	PROPN
emaj-208	181	4	review	review	PROPN
emaj-208	181	5	on	on	ADP
emaj-208	181	6	internal	internal	ADJ
emaj-208	181	7	auditing	auditing	NOUN
emaj-208	181	8	.	.	PUNCT
emaj-208	182	1	managerial	managerial	ADJ
emaj-208	182	2	auditing	auditing	NOUN
emaj-208	182	3	journal	journal	NOUN
emaj-208	182	4	,	,	PUNCT
emaj-208	182	5	21(8),pp	21(8),pp	NUM
emaj-208	182	6	.	.	PUNCT
emaj-208	183	1	845	845	NUM
emaj-208	183	2	-	-	SYM
emaj-208	183	3	853	853	NUM
emaj-208	183	4	.	.	PUNCT
emaj-208	184	1	alshbiel	alshbiel	PROPN
emaj-208	184	2	,	,	PUNCT
emaj-208	185	1	s.	s.	PROPN
emaj-208	185	2	o.	o.	PROPN
emaj-208	185	3	(	(	PUNCT
emaj-208	185	4	2017	2017	NUM
emaj-208	185	5	)	)	PUNCT
emaj-208	185	6	.	.	PUNCT
emaj-208	186	1	internal	internal	ADJ
emaj-208	186	2	auditing	auditing	NOUN
emaj-208	186	3	effectiveness	effectiveness	NOUN
emaj-208	186	4	success	success	NOUN
emaj-208	186	5	model	model	NOUN
emaj-208	186	6	:	:	PUNCT
emaj-208	186	7	a	a	DET
emaj-208	186	8	study	study	NOUN
emaj-208	186	9	on	on	ADP
emaj-208	186	10	jordanian	jordanian	ADJ
emaj-208	186	11	industrial	industrial	ADJ
emaj-208	186	12	firms	firm	NOUN
emaj-208	186	13	.	.	PUNCT
emaj-208	187	1	in	in	ADP
emaj-208	187	2	proceedings	proceeding	NOUN
emaj-208	187	3	of	of	ADP
emaj-208	187	4	the	the	DET
emaj-208	187	5	second	second	ADJ
emaj-208	187	6	american	american	PROPN
emaj-208	187	7	academic	academic	PROPN
emaj-208	187	8	research	research	NOUN
emaj-208	187	9	conference	conference	NOUN
emaj-208	187	10	on	on	ADP
emaj-208	187	11	global	global	ADJ
emaj-208	187	12	business	business	NOUN
emaj-208	187	13	,	,	PUNCT
emaj-208	187	14	economics	economic	NOUN
emaj-208	187	15	,	,	PUNCT
emaj-208	187	16	26	26	NUM
emaj-208	187	17	,	,	PUNCT
emaj-208	187	18	finance	finance	NOUN
emaj-208	187	19	and	and	CCONJ
emaj-208	187	20	social	social	ADJ
emaj-208	187	21	sciences	science	NOUN
emaj-208	187	22	.	.	PUNCT
emaj-208	188	1	pp	pp	ADV
emaj-208	188	2	.	.	PUNCT
emaj-208	189	1	978–101	978–101	NUM
emaj-208	189	2	.	.	PUNCT
emaj-208	190	1	arena	arena	NOUN
emaj-208	190	2	,	,	PUNCT
emaj-208	190	3	m.	m.	NOUN
emaj-208	190	4	,	,	PUNCT
emaj-208	190	5	&	&	CCONJ
emaj-208	190	6	azzone	azzone	PROPN
emaj-208	190	7	,	,	PUNCT
emaj-208	190	8	g.	g.	PROPN
emaj-208	190	9	(	(	PUNCT
emaj-208	190	10	2007	2007	NUM
emaj-208	190	11	)	)	PUNCT
emaj-208	190	12	.	.	PUNCT
emaj-208	191	1	internal	internal	ADJ
emaj-208	191	2	audit	audit	NOUN
emaj-208	191	3	departments	department	NOUN
emaj-208	191	4	:	:	PUNCT
emaj-208	191	5	adoption	adoption	NOUN
emaj-208	191	6	and	and	CCONJ
emaj-208	191	7	characteristics	characteristic	NOUN
emaj-208	191	8	in	in	ADP
emaj-208	191	9	italian	italian	ADJ
emaj-208	191	10	companies	company	NOUN
emaj-208	191	11	,	,	PUNCT
emaj-208	191	12	international	international	ADJ
emaj-208	191	13	journal	journal	NOUN
emaj-208	191	14	of	of	ADP
emaj-208	191	15	auditing	auditing	NOUN
emaj-208	191	16	,	,	PUNCT
emaj-208	191	17	11(2	11(2	NUM
emaj-208	191	18	)	)	PUNCT
emaj-208	191	19	,	,	PUNCT
emaj-208	191	20	pp	pp	PROPN
emaj-208	191	21	.	.	PUNCT
emaj-208	192	1	91	91	NUM
emaj-208	192	2	-	-	SYM
emaj-208	192	3	114	114	NUM
emaj-208	192	4	.	.	PUNCT
emaj-208	193	1	arena	arena	NOUN
emaj-208	193	2	,	,	PUNCT
emaj-208	193	3	m.	m.	NOUN
emaj-208	193	4	,	,	PUNCT
emaj-208	193	5	&	&	CCONJ
emaj-208	193	6	azzone	azzone	PROPN
emaj-208	193	7	,	,	PUNCT
emaj-208	193	8	g.	g.	PROPN
emaj-208	193	9	(	(	PUNCT
emaj-208	193	10	2009	2009	NUM
emaj-208	193	11	)	)	PUNCT
emaj-208	193	12	.	.	PUNCT
emaj-208	194	1	identifying	identify	VERB
emaj-208	194	2	organizational	organizational	ADJ
emaj-208	194	3	drivers	driver	NOUN
emaj-208	194	4	of	of	ADP
emaj-208	194	5	internal	internal	ADJ
emaj-208	194	6	audit	audit	NOUN
emaj-208	194	7	effectiveness	effectiveness	NOUN
emaj-208	194	8	.	.	PUNCT
emaj-208	195	1	international	international	ADJ
emaj-208	195	2	journal	journal	PROPN
emaj-208	195	3	of	of	ADP
emaj-208	195	4	auditing	auditing	NOUN
emaj-208	195	5	,	,	PUNCT
emaj-208	195	6	13	13	NUM
emaj-208	195	7	,	,	PUNCT
emaj-208	195	8	pp	pp	ADJ
emaj-208	195	9	.	.	PUNCT
emaj-208	196	1	43–60	43–60	NUM
emaj-208	196	2	.	.	PUNCT
emaj-208	197	1	asare	asare	PROPN
emaj-208	197	2	,	,	PUNCT
emaj-208	197	3	t.	t.	PROPN
emaj-208	197	4	,	,	PUNCT
emaj-208	197	5	(	(	PUNCT
emaj-208	197	6	2009	2009	NUM
emaj-208	197	7	)	)	PUNCT
emaj-208	197	8	.	.	PUNCT
emaj-208	198	1	internal	internal	ADJ
emaj-208	198	2	auditing	auditing	NOUN
emaj-208	198	3	in	in	ADP
emaj-208	198	4	public	public	ADJ
emaj-208	198	5	sector	sector	NOUN
emaj-208	198	6	:	:	PUNCT
emaj-208	198	7	promoting	promote	VERB
emaj-208	198	8	good	good	ADJ
emaj-208	198	9	governance	governance	NOUN
emaj-208	198	10	and	and	CCONJ
emaj-208	198	11	performance	performance	NOUN
emaj-208	198	12	improvement	improvement	NOUN
emaj-208	198	13	.	.	PUNCT
emaj-208	199	1	international	international	ADJ
emaj-208	199	2	journal	journal	PROPN
emaj-208	199	3	on	on	ADP
emaj-208	199	4	governmental	governmental	ADJ
emaj-208	199	5	financial	financial	ADJ
emaj-208	199	6	management	management	NOUN
emaj-208	199	7	,	,	PUNCT
emaj-208	199	8	3(1	3(1	NUM
emaj-208	199	9	)	)	PUNCT
emaj-208	199	10	,	,	PUNCT
emaj-208	199	11	pp	pp	PROPN
emaj-208	199	12	.	.	PUNCT
emaj-208	200	1	15	15	NUM
emaj-208	200	2	-	-	SYM
emaj-208	200	3	27	27	NUM
emaj-208	200	4	.	.	PUNCT
emaj-208	201	1	badara	badara	NOUN
emaj-208	201	2	,	,	PUNCT
emaj-208	201	3	m.	m.	NOUN
emaj-208	201	4	s.	s.	PROPN
emaj-208	201	5	,	,	PUNCT
emaj-208	201	6	&	&	CCONJ
emaj-208	201	7	saidin	saidin	PROPN
emaj-208	201	8	,	,	PUNCT
emaj-208	201	9	s.	s.	PROPN
emaj-208	201	10	z.	z.	PROPN
emaj-208	201	11	(	(	PUNCT
emaj-208	201	12	2013	2013	NUM
emaj-208	201	13	)	)	PUNCT
emaj-208	201	14	.	.	PUNCT
emaj-208	202	1	the	the	DET
emaj-208	202	2	journey	journey	NOUN
emaj-208	202	3	so	so	ADV
emaj-208	202	4	far	far	ADV
emaj-208	202	5	on	on	ADP
emaj-208	202	6	internal	internal	ADJ
emaj-208	202	7	audit	audit	NOUN
emaj-208	202	8	effectiveness	effectiveness	NOUN
emaj-208	202	9	:	:	PUNCT
emaj-208	202	10	a	a	DET
emaj-208	202	11	calling	calling	NOUN
emaj-208	202	12	for	for	ADP
emaj-208	202	13	expansion	expansion	NOUN
emaj-208	202	14	.	.	PUNCT
emaj-208	203	1	international	international	ADJ
emaj-208	203	2	journal	journal	PROPN
emaj-208	203	3	of	of	ADP
emaj-208	203	4	academic	academic	ADJ
emaj-208	203	5	research	research	NOUN
emaj-208	203	6	in	in	ADP
emaj-208	203	7	accounting	accounting	NOUN
emaj-208	203	8	,	,	PUNCT
emaj-208	203	9	finance	finance	NOUN
emaj-208	203	10	and	and	CCONJ
emaj-208	203	11	management	management	NOUN
emaj-208	203	12	sciences	science	NOUN
emaj-208	203	13	,	,	PUNCT
emaj-208	203	14	3(3	3(3	NUM
emaj-208	203	15	)	)	PUNCT
emaj-208	203	16	,	,	PUNCT
emaj-208	203	17	pp	pp	ADP
emaj-208	203	18	.	.	PUNCT
emaj-208	204	1	340	340	NUM
emaj-208	204	2	–	–	PUNCT
emaj-208	204	3	351	351	NUM
emaj-208	204	4	.	.	PUNCT
emaj-208	204	5	bednarek	bednarek	ADJ
emaj-208	204	6	,	,	PUNCT
emaj-208	204	7	p.	p.	NOUN
emaj-208	204	8	(	(	PUNCT
emaj-208	204	9	2018	2018	NUM
emaj-208	204	10	)	)	PUNCT
emaj-208	204	11	.	.	PUNCT
emaj-208	205	1	factors	factor	NOUN
emaj-208	205	2	affecting	affect	VERB
emaj-208	205	3	the	the	DET
emaj-208	205	4	internal	internal	ADJ
emaj-208	205	5	audit	audit	NOUN
emaj-208	205	6	effectiveness	effectiveness	NOUN
emaj-208	205	7	:	:	PUNCT
emaj-208	205	8	a	a	DET
emaj-208	205	9	survey	survey	NOUN
emaj-208	205	10	of	of	ADP
emaj-208	205	11	the	the	DET
emaj-208	205	12	polish	polish	ADJ
emaj-208	205	13	private	private	ADJ
emaj-208	205	14	and	and	CCONJ
emaj-208	205	15	public	public	ADJ
emaj-208	205	16	sectors	sector	NOUN
emaj-208	205	17	.	.	PUNCT
emaj-208	206	1	in	in	ADP
emaj-208	206	2	efficiency	efficiency	NOUN
emaj-208	206	3	in	in	ADP
emaj-208	206	4	business	business	NOUN
emaj-208	206	5	and	and	CCONJ
emaj-208	206	6	economics	economic	NOUN
emaj-208	206	7	,	,	PUNCT
emaj-208	206	8	pp	pp	ADP
emaj-208	206	9	.	.	PUNCT
emaj-208	207	1	1–16	1–16	PROPN
emaj-208	207	2	.	.	PUNCT
emaj-208	208	1	bender	bender	PROPN
emaj-208	208	2	,	,	PUNCT
emaj-208	208	3	r.	r.	PROPN
emaj-208	208	4	(	(	PUNCT
emaj-208	208	5	2006	2006	NUM
emaj-208	208	6	)	)	PUNCT
emaj-208	208	7	.	.	PUNCT
emaj-208	209	1	what	what	PRON
emaj-208	209	2	is	be	AUX
emaj-208	209	3	an	an	DET
emaj-208	209	4	effective	effective	ADJ
emaj-208	209	5	audit	audit	NOUN
emaj-208	209	6	and	and	CCONJ
emaj-208	209	7	how	how	SCONJ
emaj-208	209	8	can	can	AUX
emaj-208	209	9	you	you	PRON
emaj-208	209	10	tell	tell	VERB
emaj-208	209	11	?	?	PUNCT
emaj-208	210	1	accessed	access	VERB
emaj-208	210	2	3	3	NUM
emaj-208	210	3	august	august	PROPN
emaj-208	210	4	2020	2020	NUM
emaj-208	210	5	.	.	PUNCT
emaj-208	211	1	https://dspace.lib.cranfield.ac.uk/handle/1826/5	https://dspace.lib.cranfield.ac.uk/handle/1826/5	ADJ
emaj-208	211	2	672	672	NUM
emaj-208	211	3	bierwirth	bierwirth	NOUN
emaj-208	211	4	,	,	PUNCT
emaj-208	211	5	m.	m.	NOUN
emaj-208	211	6	(	(	PUNCT
emaj-208	211	7	2019	2019	NUM
emaj-208	211	8	)	)	PUNCT
emaj-208	211	9	.	.	PUNCT
emaj-208	212	1	improving	improve	VERB
emaj-208	212	2	the	the	DET
emaj-208	212	3	internal	internal	ADJ
emaj-208	212	4	audit	audit	NOUN
emaj-208	212	5	function	function	VERB
emaj-208	212	6	through	through	ADP
emaj-208	212	7	enhanced	enhanced	ADJ
emaj-208	212	8	data	datum	NOUN
emaj-208	212	9	analytics	analytic	NOUN
emaj-208	212	10	.	.	PUNCT
emaj-208	213	1	september	september	PROPN
emaj-208	213	2	13	13	NUM
emaj-208	213	3	,	,	PUNCT
emaj-208	213	4	accessed	access	VERB
emaj-208	213	5	on	on	ADP
emaj-208	213	6	28	28	NUM
emaj-208	213	7	july	july	PROPN
emaj-208	213	8	2020	2020	NUM
emaj-208	213	9	.	.	PUNCT
emaj-208	214	1	https://www.surgentcpe.com/blog/improvinginternal-audit-function-through-enhanced-dataanalytics	https://www.surgentcpe.com/blog/improvinginternal-audit-function-through-enhanced-dataanalytic	NOUN
emaj-208	214	2	.	.	PUNCT
emaj-208	215	1	bishop	bishop	PROPN
emaj-208	215	2	,	,	PUNCT
emaj-208	215	3	w.g	w.g	PROPN
emaj-208	215	4	.	.	PROPN
emaj-208	215	5	,	,	PUNCT
emaj-208	215	6	hermanson	hermanson	PROPN
emaj-208	215	7	,	,	PUNCT
emaj-208	215	8	d.r	d.r	PROPN
emaj-208	215	9	.	.	PROPN
emaj-208	215	10	,	,	PUNCT
emaj-208	215	11	lapides	lapide	NOUN
emaj-208	215	12	,	,	PUNCT
emaj-208	215	13	p.d	p.d	PROPN
emaj-208	215	14	.	.	PROPN
emaj-208	215	15	,	,	PUNCT
emaj-208	215	16	&	&	CCONJ
emaj-208	215	17	rittenberg	rittenberg	PROPN
emaj-208	215	18	,	,	PUNCT
emaj-208	215	19	l.e	l.e	PROPN
emaj-208	215	20	.	.	PROPN
emaj-208	215	21	(	(	PUNCT
emaj-208	215	22	2000	2000	NUM
emaj-208	215	23	)	)	PUNCT
emaj-208	215	24	.	.	PUNCT
emaj-208	216	1	the	the	DET
emaj-208	216	2	year	year	NOUN
emaj-208	216	3	of	of	ADP
emaj-208	216	4	the	the	DET
emaj-208	216	5	audit	audit	NOUN
emaj-208	216	6	committee	committee	NOUN
emaj-208	216	7	,	,	PUNCT
emaj-208	216	8	internal	internal	ADJ
emaj-208	216	9	auditor	auditor	NOUN
emaj-208	216	10	,	,	PUNCT
emaj-208	216	11	57	57	NUM
emaj-208	216	12	,	,	PUNCT
emaj-208	216	13	pp	pp	ADJ
emaj-208	216	14	.	.	PUNCT
emaj-208	217	1	46	46	NUM
emaj-208	217	2	-	-	SYM
emaj-208	217	3	51	51	NUM
emaj-208	217	4	.	.	PUNCT
emaj-208	218	1	cao	cao	PROPN
emaj-208	218	2	,	,	PUNCT
emaj-208	218	3	m.	m.	NOUN
emaj-208	218	4	,	,	PUNCT
emaj-208	218	5	chychyla	chychyla	PROPN
emaj-208	218	6	,	,	PUNCT
emaj-208	218	7	r.	r.	PROPN
emaj-208	218	8	,	,	PUNCT
emaj-208	218	9	&	&	CCONJ
emaj-208	218	10	stewart	stewart	PROPN
emaj-208	218	11	,	,	PUNCT
emaj-208	218	12	t.	t.	PROPN
emaj-208	218	13	(	(	PUNCT
emaj-208	218	14	2015	2015	NUM
emaj-208	218	15	)	)	PUNCT
emaj-208	218	16	.	.	PUNCT
emaj-208	219	1	big	big	ADJ
emaj-208	219	2	data	datum	NOUN
emaj-208	219	3	analytics	analytic	NOUN
emaj-208	219	4	in	in	ADP
emaj-208	219	5	financial	financial	ADJ
emaj-208	219	6	statement	statement	NOUN
emaj-208	219	7	audits	audits	NOUN
emaj-208	219	8	.	.	PUNCT
emaj-208	220	1	accounting	accounting	NOUN
emaj-208	220	2	horizon	horizon	PROPN
emaj-208	220	3	,	,	PUNCT
emaj-208	220	4	29(2	29(2	NUM
emaj-208	220	5	)	)	PUNCT
emaj-208	220	6	,	,	PUNCT
emaj-208	220	7	pp	pp	ADP
emaj-208	220	8	.	.	PUNCT
emaj-208	221	1	423–429	423–429	NUM
emaj-208	221	2	.	.	PUNCT
emaj-208	222	1	castanheira	castanheira	PROPN
emaj-208	222	2	,	,	PUNCT
emaj-208	222	3	n.	n.	PROPN
emaj-208	222	4	,	,	PUNCT
emaj-208	222	5	rodrigues	rodrigues	PROPN
emaj-208	222	6	,	,	PUNCT
emaj-208	222	7	l.l	l.l	PROPN
emaj-208	222	8	.	.	PROPN
emaj-208	222	9	,	,	PUNCT
emaj-208	222	10	&	&	CCONJ
emaj-208	222	11	craig	craig	PROPN
emaj-208	222	12	,	,	PUNCT
emaj-208	222	13	r.	r.	PROPN
emaj-208	222	14	,	,	PUNCT
emaj-208	222	15	(	(	PUNCT
emaj-208	222	16	2010	2010	NUM
emaj-208	222	17	)	)	PUNCT
emaj-208	222	18	,	,	PUNCT
emaj-208	222	19	factors	factor	NOUN
emaj-208	222	20	associated	associate	VERB
emaj-208	222	21	with	with	ADP
emaj-208	222	22	the	the	DET
emaj-208	222	23	adoption	adoption	NOUN
emaj-208	222	24	of	of	ADP
emaj-208	222	25	riskbased	riskbase	VERB
emaj-208	222	26	internal	internal	ADJ
emaj-208	222	27	auditing	auditing	NOUN
emaj-208	222	28	,	,	PUNCT
emaj-208	222	29	managerial	managerial	ADJ
emaj-208	222	30	auditing	auditing	NOUN
emaj-208	222	31	journal	journal	NOUN
emaj-208	222	32	,	,	PUNCT
emaj-208	222	33	25	25	NUM
emaj-208	222	34	(	(	PUNCT
emaj-208	222	35	1	1	NUM
emaj-208	222	36	)	)	PUNCT
emaj-208	222	37	,	,	PUNCT
emaj-208	222	38	pp	pp	ADP
emaj-208	222	39	.	.	PUNCT
emaj-208	223	1	79–98	79–98	X
emaj-208	223	2	.	.	PUNCT
emaj-208	224	1	cioban	cioban	PROPN
emaj-208	224	2	(	(	PUNCT
emaj-208	224	3	lucan	lucan	PROPN
emaj-208	224	4	)	)	PUNCT
emaj-208	224	5	,	,	PUNCT
emaj-208	224	6	a.n	a.n	PROPN
emaj-208	224	7	.	.	PROPN
emaj-208	224	8	,	,	PUNCT
emaj-208	224	9	hlaciuca	hlaciuca	PROPN
emaj-208	224	10	,	,	PUNCT
emaj-208	224	11	e.	e.	PROPN
emaj-208	224	12	,	,	PUNCT
emaj-208	224	13	&	&	CCONJ
emaj-208	224	14	zaiceanua	zaiceanua	PROPN
emaj-208	224	15	,	,	PUNCT
emaj-208	224	16	a.m.	a.m.	PROPN
emaj-208	224	17	(	(	PUNCT
emaj-208	224	18	2015	2015	NUM
emaj-208	224	19	)	)	PUNCT
emaj-208	224	20	.	.	PUNCT
emaj-208	225	1	the	the	DET
emaj-208	225	2	impact	impact	NOUN
emaj-208	225	3	and	and	CCONJ
emaj-208	225	4	results	result	NOUN
emaj-208	225	5	of	of	ADP
emaj-208	225	6	the	the	DET
emaj-208	225	7	internal	internal	ADJ
emaj-208	225	8	audit	audit	NOUN
emaj-208	225	9	activity	activity	NOUN
emaj-208	225	10	exercised	exercise	VERB
emaj-208	225	11	in	in	ADP
emaj-208	225	12	the	the	DET
emaj-208	225	13	public	public	ADJ
emaj-208	225	14	sector	sector	NOUN
emaj-208	225	15	in	in	ADP
emaj-208	225	16	romania	romania	PROPN
emaj-208	225	17	.	.	PUNCT
emaj-208	226	1	procedia	procedia	PROPN
emaj-208	226	2	economics	economic	NOUN
emaj-208	226	3	and	and	CCONJ
emaj-208	226	4	finance	finance	NOUN
emaj-208	226	5	,	,	PUNCT
emaj-208	226	6	32	32	NUM
emaj-208	226	7	,	,	PUNCT
emaj-208	226	8	pp	pp	ADJ
emaj-208	226	9	.	.	PUNCT
emaj-208	227	1	394	394	NUM
emaj-208	227	2	–	–	PUNCT
emaj-208	227	3	399	399	NUM
emaj-208	227	4	.	.	PUNCT
emaj-208	228	1	cohen	cohen	PROPN
emaj-208	228	2	,	,	PUNCT
emaj-208	228	3	a.	a.	PROPN
emaj-208	228	4	,	,	PUNCT
emaj-208	228	5	&	&	CCONJ
emaj-208	228	6	sayag	sayag	PROPN
emaj-208	228	7	,	,	PUNCT
emaj-208	228	8	g.	g.	PROPN
emaj-208	228	9	(	(	PUNCT
emaj-208	228	10	2010	2010	NUM
emaj-208	228	11	)	)	PUNCT
emaj-208	228	12	.	.	PUNCT
emaj-208	229	1	the	the	DET
emaj-208	229	2	effectiveness	effectiveness	NOUN
emaj-208	229	3	of	of	ADP
emaj-208	229	4	internal	internal	ADJ
emaj-208	229	5	auditing	auditing	NOUN
emaj-208	229	6	:	:	PUNCT
emaj-208	229	7	an	an	DET
emaj-208	229	8	empirical	empirical	ADJ
emaj-208	229	9	examination	examination	NOUN
emaj-208	229	10	of	of	ADP
emaj-208	229	11	its	its	PRON
emaj-208	229	12	determinants	determinant	NOUN
emaj-208	229	13	in	in	ADP
emaj-208	229	14	israeli	israeli	ADJ
emaj-208	229	15	organizations	organization	NOUN
emaj-208	229	16	.	.	PUNCT
emaj-208	230	1	australian	australian	ADJ
emaj-208	230	2	accounting	accounting	NOUN
emaj-208	230	3	review	review	PROPN
emaj-208	230	4	,	,	PUNCT
emaj-208	230	5	20(3	20(3	NOUN
emaj-208	230	6	)	)	PUNCT
emaj-208	230	7	,	,	PUNCT
emaj-208	230	8	pp	pp	ADJ
emaj-208	230	9	.	.	PUNCT
emaj-208	230	10	296307	296307	NUM
emaj-208	230	11	.	.	PUNCT
emaj-208	231	1	dellai	dellai	PROPN
emaj-208	231	2	,	,	PUNCT
emaj-208	231	3	h.	h.	PROPN
emaj-208	231	4	,	,	PUNCT
emaj-208	231	5	ali	ali	PROPN
emaj-208	231	6	,	,	PUNCT
emaj-208	231	7	m.	m.	NOUN
emaj-208	231	8	,	,	PUNCT
emaj-208	231	9	&	&	CCONJ
emaj-208	231	10	omri	omri	PROPN
emaj-208	231	11	,	,	PUNCT
emaj-208	231	12	b.	b.	PROPN
emaj-208	231	13	,	,	PUNCT
emaj-208	231	14	(	(	PUNCT
emaj-208	231	15	2016	2016	NUM
emaj-208	231	16	)	)	PUNCT
emaj-208	231	17	.	.	PUNCT
emaj-208	232	1	factors	factor	NOUN
emaj-208	232	2	affecting	affect	VERB
emaj-208	232	3	the	the	DET
emaj-208	232	4	internal	internal	ADJ
emaj-208	232	5	audit	audit	NOUN
emaj-208	232	6	effectiveness	effectiveness	NOUN
emaj-208	232	7	in	in	ADP
emaj-208	232	8	tunisian	tunisian	ADJ
emaj-208	232	9	organizations	organization	NOUN
emaj-208	232	10	.	.	PUNCT
emaj-208	233	1	research	research	NOUN
emaj-208	233	2	journal	journal	PROPN
emaj-208	233	3	of	of	ADP
emaj-208	233	4	finance	finance	NOUN
emaj-208	233	5	and	and	CCONJ
emaj-208	233	6	accounting	accounting	NOUN
emaj-208	233	7	,	,	PUNCT
emaj-208	233	8	7(16	7(16	NUM
emaj-208	233	9	)	)	PUNCT
emaj-208	233	10	,	,	PUNCT
emaj-208	233	11	pp.2222–2847	pp.2222–2847	PROPN
emaj-208	233	12	.	.	PUNCT
emaj-208	234	1	https://dspace.lib.cranfield.ac.uk/handle/1826/5672	https://dspace.lib.cranfield.ac.uk/handle/1826/5672	PROPN
emaj-208	234	2	https://dspace.lib.cranfield.ac.uk/handle/1826/5672	https://dspace.lib.cranfield.ac.uk/handle/1826/5672	PROPN
emaj-208	234	3	volume	volume	NOUN
emaj-208	234	4	10	10	NUM
emaj-208	234	5	no	no	DET
emaj-208	234	6	2	2	NUM
emaj-208	234	7	(	(	PUNCT
emaj-208	234	8	2020	2020	NUM
emaj-208	234	9	)	)	PUNCT
emaj-208	234	10	|	|	ADV
emaj-208	234	11	issn	issn	VERB
emaj-208	234	12	2158	2158	NUM
emaj-208	234	13	-	-	SYM
emaj-208	234	14	8708	8708	NUM
emaj-208	234	15	(	(	PUNCT
emaj-208	234	16	online	online	NOUN
emaj-208	234	17	)	)	PUNCT
emaj-208	234	18	|	|	ADV
emaj-208	234	19	doi	doi	X
emaj-208	234	20	10.5195	10.5195	NUM
emaj-208	234	21	/	/	SYM
emaj-208	234	22	emaj.2020.208	emaj.2020.208	NOUN
emaj-208	234	23	|	|	NOUN
emaj-208	234	24	http://emaj.pitt.edu	http://emaj.pitt.edu	NOUN
emaj-208	234	25	determinants	determinant	NOUN
emaj-208	234	26	affecting	affect	VERB
emaj-208	234	27	internal	internal	ADJ
emaj-208	234	28	audit	audit	NOUN
emaj-208	234	29	effectiveness	effectiveness	NOUN
emaj-208	234	30	page	page	NOUN
emaj-208	234	31	|16|	|16|	VERB
emaj-208	234	32	emerging	emerge	VERB
emaj-208	234	33	markets	market	NOUN
emaj-208	234	34	journal	journal	PROPN
emaj-208	234	35	dejnaronk	dejnaronk	PROPN
emaj-208	234	36	j.	j.	PROPN
emaj-208	234	37	,	,	PUNCT
emaj-208	234	38	mcclelland	mcclelland	PROPN
emaj-208	234	39	.	.	PROPN
emaj-208	234	40	,	,	PUNCT
emaj-208	234	41	r.j	r.j	PROPN
emaj-208	234	42	.	.	PROPN
emaj-208	234	43	,	,	PUNCT
emaj-208	234	44	&	&	CCONJ
emaj-208	234	45	mujtaba	mujtaba	NOUN
emaj-208	234	46	,	,	PUNCT
emaj-208	234	47	b.g	b.g	PROPN
emaj-208	234	48	.	.	PROPN
emaj-208	234	49	,	,	PUNCT
emaj-208	234	50	(	(	PUNCT
emaj-208	234	51	2015	2015	NUM
emaj-208	234	52	)	)	PUNCT
emaj-208	234	53	.	.	PUNCT
emaj-208	235	1	factors	factor	NOUN
emaj-208	235	2	influencing	influence	VERB
emaj-208	235	3	the	the	DET
emaj-208	235	4	effectiveness	effectiveness	NOUN
emaj-208	235	5	of	of	ADP
emaj-208	235	6	the	the	DET
emaj-208	235	7	internal	internal	ADJ
emaj-208	235	8	audit	audit	NOUN
emaj-208	235	9	function	function	NOUN
emaj-208	235	10	in	in	ADP
emaj-208	235	11	thailand	thailand	PROPN
emaj-208	235	12	,	,	PUNCT
emaj-208	235	13	conference	conference	NOUN
emaj-208	235	14	:	:	PUNCT
emaj-208	235	15	business	business	NOUN
emaj-208	235	16	and	and	CCONJ
emaj-208	235	17	social	social	ADJ
emaj-208	235	18	sciences	sciences	PROPN
emaj-208	235	19	research	research	NOUN
emaj-208	235	20	conference	conference	NOUN
emaj-208	235	21	:	:	PUNCT
emaj-208	235	22	research	research	NOUN
emaj-208	235	23	for	for	ADP
emaj-208	235	24	development	development	NOUN
emaj-208	235	25	,	,	PUNCT
emaj-208	235	26	bangkok	bangkok	PROPN
emaj-208	235	27	thailand	thailand	PROPN
emaj-208	235	28	.	.	PUNCT
emaj-208	235	29	accessed	access	VERB
emaj-208	235	30	2	2	NUM
emaj-208	235	31	august	august	PROPN
emaj-208	235	32	2020	2020	NUM
emaj-208	235	33	.	.	PUNCT
emaj-208	236	1	https://www.researchgate.net/publication/2860	https://www.researchgate.net/publication/2860	VERB
emaj-208	236	2	13042_factors_influencing_the_effectiveness	13042_factors_influencing_the_effectiveness	NUM
emaj-208	236	3	_	_	PUNCT
emaj-208	236	4	of_the_internal_audit_function_in_thailand	of_the_internal_audit_function_in_thailand	NOUN
emaj-208	236	5	.	.	PUNCT
emaj-208	237	1	deloitte	deloitte	PROPN
emaj-208	237	2	.	.	PUNCT
emaj-208	238	1	(	(	PUNCT
emaj-208	238	2	2018	2018	NUM
emaj-208	238	3	)	)	PUNCT
emaj-208	238	4	.	.	PUNCT
emaj-208	239	1	the	the	DET
emaj-208	239	2	innovation	innovation	NOUN
emaj-208	239	3	imperative	imperative	NOUN
emaj-208	239	4	:	:	PUNCT
emaj-208	239	5	forging	forge	VERB
emaj-208	239	6	internal	internal	ADJ
emaj-208	239	7	audit	audit	NOUN
emaj-208	239	8	's	's	PART
emaj-208	239	9	path	path	NOUN
emaj-208	239	10	to	to	ADP
emaj-208	239	11	greater	great	ADJ
emaj-208	239	12	impact	impact	NOUN
emaj-208	239	13	and	and	CCONJ
emaj-208	239	14	influence	influence	NOUN
emaj-208	239	15	.	.	PUNCT
emaj-208	240	1	accessed	access	VERB
emaj-208	240	2	3	3	NUM
emaj-208	240	3	august	august	PROPN
emaj-208	240	4	2020	2020	NUM
emaj-208	240	5	.	.	PUNCT
emaj-208	241	1	https://www2.deloitte.com/us/en/pages/audit/ar	https://www2.deloitte.com/us/en/pages/audit/ar	NOUN
emaj-208	241	2	ticles	ticle	NOUN
emaj-208	241	3	/	/	SYM
emaj-208	241	4	global	global	ADJ
emaj-208	241	5	-	-	PUNCT
emaj-208	241	6	chief	chief	ADJ
emaj-208	241	7	-	-	PUNCT
emaj-208	241	8	audit	audit	NOUN
emaj-208	241	9	-	-	PUNCT
emaj-208	241	10	executivesurvey.html#:~:text	executivesurvey.html#:~:text	NOUN
emaj-208	241	11	=	=	NOUN
emaj-208	241	12	deloitte's%20global%20s	deloitte's%20global%20s	NOUN
emaj-208	241	13	urvey%20report%2c%20the	urvey%20report%2c%20the	ADJ
emaj-208	241	14	,	,	PUNCT
emaj-208	241	15	influence%20wit	influence%20wit	PROPN
emaj-208	241	16	hin%20their%20broader%20organization	hin%20their%20broader%20organization	NOUN
emaj-208	241	17	.	.	PUNCT
emaj-208	242	1	erasmus	erasmus	PROPN
emaj-208	242	2	,	,	PUNCT
emaj-208	242	3	l.	l.	PROPN
emaj-208	242	4	,	,	PUNCT
emaj-208	242	5	&	&	CCONJ
emaj-208	242	6	coetzee	coetzee	PROPN
emaj-208	242	7	,	,	PUNCT
emaj-208	242	8	p.	p.	PROPN
emaj-208	242	9	,	,	PUNCT
emaj-208	242	10	(	(	PUNCT
emaj-208	242	11	2018	2018	NUM
emaj-208	242	12	)	)	PUNCT
emaj-208	242	13	.	.	PUNCT
emaj-208	243	1	drivers	driver	NOUN
emaj-208	243	2	of	of	ADP
emaj-208	243	3	stakeholders‟	stakeholders‟	PROPN
emaj-208	243	4	view	view	NOUN
emaj-208	243	5	of	of	ADP
emaj-208	243	6	internal	internal	ADJ
emaj-208	243	7	effectiveness	effectiveness	NOUN
emaj-208	243	8	,	,	PUNCT
emaj-208	243	9	managerial	managerial	ADJ
emaj-208	243	10	auditing	auditing	NOUN
emaj-208	243	11	journal	journal	NOUN
emaj-208	243	12	,	,	PUNCT
emaj-208	243	13	33(1	33(1	NUM
emaj-208	243	14	)	)	PUNCT
emaj-208	243	15	,	,	PUNCT
emaj-208	243	16	pp.90114	pp.90114	PROPN
emaj-208	243	17	.	.	PUNCT
emaj-208	243	18	ernst	ernst	PROPN
emaj-208	243	19	&	&	CCONJ
emaj-208	243	20	young	young	PROPN
emaj-208	243	21	(	(	PUNCT
emaj-208	243	22	2015	2015	NUM
emaj-208	243	23	)	)	PUNCT
emaj-208	243	24	big	big	ADJ
emaj-208	243	25	data	datum	NOUN
emaj-208	243	26	and	and	CCONJ
emaj-208	243	27	analytics	analytic	NOUN
emaj-208	243	28	in	in	ADP
emaj-208	243	29	the	the	DET
emaj-208	243	30	audit	audit	NOUN
emaj-208	243	31	process	process	NOUN
emaj-208	243	32	:	:	PUNCT
emaj-208	243	33	mitigating	mitigate	VERB
emaj-208	243	34	risk	risk	NOUN
emaj-208	243	35	and	and	CCONJ
emaj-208	243	36	unlocking	unlock	VERB
emaj-208	243	37	value	value	NOUN
emaj-208	243	38	.	.	PUNCT
emaj-208	244	1	accessed	access	VERB
emaj-208	244	2	1	1	NUM
emaj-208	244	3	august	august	PROPN
emaj-208	244	4	2020	2020	NUM
emaj-208	244	5	.	.	PUNCT
emaj-208	245	1	https://www.ey.com/publication/%20vwluas	https://www.ey.com/publication/%20vwluas	PROPN
emaj-208	245	2	sets	set	VERB
emaj-208	245	3	/	/	SYM
emaj-208	245	4	ey	ey	ADJ
emaj-208	245	5	-	-	ADJ
emaj-208	245	6	big	big	ADJ
emaj-208	245	7	-	-	PUNCT
emaj-208	245	8	data	data	NOUN
emaj-208	245	9	-	-	PUNCT
emaj-208	245	10	and	and	CCONJ
emaj-208	245	11	-	-	PUNCT
emaj-208	245	12	analytics	analytic	NOUN
emaj-208	245	13	-	-	PUNCT
emaj-208	245	14	in	in	ADP
emaj-208	245	15	-	-	PUNCT
emaj-208	245	16	the	the	DET
emaj-208	245	17	-	-	PUNCT
emaj-208	245	18	auditprocess/$file	auditprocess/$file	NOUN
emaj-208	245	19	/	/	SYM
emaj-208	245	20	ey	ey	ADJ
emaj-208	245	21	-	-	ADJ
emaj-208	245	22	big	big	ADJ
emaj-208	245	23	-	-	PUNCT
emaj-208	245	24	data	data	NOUN
emaj-208	245	25	-	-	PUNCT
emaj-208	245	26	and	and	CCONJ
emaj-208	245	27	-	-	PUNCT
emaj-208	245	28	analytics	analytic	NOUN
emaj-208	245	29	-	-	PUNCT
emaj-208	245	30	inthe	inthe	NOUN
emaj-208	245	31	-	-	PUNCT
emaj-208	245	32	audit	audit	NOUN
emaj-208	245	33	-	-	PUNCT
emaj-208	245	34	process.pdf	process.pdf	NOUN
emaj-208	245	35	griffiths	griffiths	PROPN
emaj-208	245	36	,	,	PUNCT
emaj-208	245	37	d.	d.	PROPN
emaj-208	245	38	(	(	PUNCT
emaj-208	245	39	2006	2006	NUM
emaj-208	245	40	)	)	PUNCT
emaj-208	245	41	.	.	PUNCT
emaj-208	246	1	risk	risk	NOUN
emaj-208	246	2	-	-	PUNCT
emaj-208	246	3	based	base	VERB
emaj-208	246	4	internal	internal	ADJ
emaj-208	246	5	auditing	auditing	NOUN
emaj-208	246	6	:	:	PUNCT
emaj-208	246	7	an	an	DET
emaj-208	246	8	introduction	introduction	NOUN
emaj-208	246	9	.	.	PUNCT
emaj-208	247	1	accessed	access	VERB
emaj-208	247	2	3	3	NUM
emaj-208	247	3	august	august	PROPN
emaj-208	247	4	2020	2020	NUM
emaj-208	247	5	.	.	PUNCT
emaj-208	248	1	https://www.internalaudit.biz/files/introduction	https://www.internalaudit.biz/files/introduction	NOUN
emaj-208	248	2	/rbiaintroduction.pdf	/rbiaintroduction.pdf	PUNCT
emaj-208	248	3	hermanson	hermanson	PROPN
emaj-208	248	4	,	,	PUNCT
emaj-208	248	5	d.r	d.r	PROPN
emaj-208	248	6	.	.	PROPN
emaj-208	248	7	,	,	PUNCT
emaj-208	248	8	&	&	CCONJ
emaj-208	248	9	rittenberg	rittenberg	PROPN
emaj-208	248	10	,	,	PUNCT
emaj-208	248	11	l.e	l.e	PROPN
emaj-208	248	12	.	.	PROPN
emaj-208	248	13	(	(	PUNCT
emaj-208	248	14	2003	2003	NUM
emaj-208	248	15	)	)	PUNCT
emaj-208	248	16	.	.	PUNCT
emaj-208	249	1	internal	internal	ADJ
emaj-208	249	2	audit	audit	NOUN
emaj-208	249	3	and	and	CCONJ
emaj-208	249	4	organizational	organizational	ADJ
emaj-208	249	5	governance	governance	NOUN
emaj-208	249	6	,	,	PUNCT
emaj-208	249	7	institute	institute	NOUN
emaj-208	249	8	of	of	ADP
emaj-208	249	9	internal	internal	ADJ
emaj-208	249	10	auditors	auditor	NOUN
emaj-208	249	11	research	research	NOUN
emaj-208	249	12	foundation	foundation	PROPN
emaj-208	249	13	.	.	PUNCT
emaj-208	250	1	iia	iia	PROPN
emaj-208	250	2	.	.	PUNCT
emaj-208	251	1	(	(	PUNCT
emaj-208	251	2	2004	2004	NUM
emaj-208	251	3	)	)	PUNCT
emaj-208	251	4	.	.	PUNCT
emaj-208	252	1	about	about	ADP
emaj-208	252	2	internal	internal	ADJ
emaj-208	252	3	auditing	auditing	NOUN
emaj-208	252	4	,	,	PUNCT
emaj-208	252	5	the	the	DET
emaj-208	252	6	institute	institute	NOUN
emaj-208	252	7	of	of	ADP
emaj-208	252	8	internal	internal	ADJ
emaj-208	252	9	auditors	auditor	NOUN
emaj-208	252	10	.	.	PUNCT
emaj-208	253	1	accessed	access	VERB
emaj-208	253	2	3	3	NUM
emaj-208	253	3	august	august	PROPN
emaj-208	253	4	2020	2020	NUM
emaj-208	253	5	.	.	PUNCT
emaj-208	254	1	https://global.theiia.org/about/aboutinternalaud	https://global.theiia.org/about/aboutinternalaud	PROPN
emaj-208	254	2	iting	iting	NOUN
emaj-208	254	3	/	/	SYM
emaj-208	254	4	pages	page	NOUN
emaj-208	254	5	/	/	SYM
emaj-208	254	6	about	about	ADP
emaj-208	254	7	-	-	PUNCT
emaj-208	254	8	internal	internal	ADJ
emaj-208	254	9	-	-	PUNCT
emaj-208	254	10	auditing.aspx	auditing.aspx	NOUN
emaj-208	254	11	.	.	PUNCT
emaj-208	255	1	iia	iia	PROPN
emaj-208	255	2	.	.	PROPN
emaj-208	255	3	,	,	PUNCT
emaj-208	255	4	(	(	PUNCT
emaj-208	255	5	2010	2010	NUM
emaj-208	255	6	)	)	PUNCT
emaj-208	255	7	.	.	PUNCT
emaj-208	256	1	measuring	measure	VERB
emaj-208	256	2	internal	internal	ADJ
emaj-208	256	3	audit	audit	NOUN
emaj-208	256	4	effectiveness	effectiveness	NOUN
emaj-208	256	5	and	and	CCONJ
emaj-208	256	6	efficiency	efficiency	NOUN
emaj-208	256	7	.	.	PUNCT
emaj-208	257	1	ippf	ippf	VERB
emaj-208	257	2	practical	practical	ADJ
emaj-208	257	3	guide	guide	NOUN
emaj-208	257	4	.	.	PUNCT
emaj-208	258	1	institute	institute	PROPN
emaj-208	258	2	of	of	ADP
emaj-208	258	3	internal	internal	ADJ
emaj-208	258	4	auditors	auditor	NOUN
emaj-208	258	5	(	(	PUNCT
emaj-208	258	6	iia	iia	NOUN
emaj-208	258	7	)	)	PUNCT
emaj-208	258	8	report	report	NOUN
emaj-208	258	9	.	.	PUNCT
emaj-208	259	1	iia	iia	PROPN
emaj-208	259	2	.	.	PROPN
emaj-208	259	3	,	,	PUNCT
emaj-208	259	4	(	(	PUNCT
emaj-208	259	5	2012	2012	NUM
emaj-208	259	6	)	)	PUNCT
emaj-208	259	7	.	.	PUNCT
emaj-208	260	1	international	international	ADJ
emaj-208	260	2	standards	standard	NOUN
emaj-208	260	3	for	for	ADP
emaj-208	260	4	the	the	DET
emaj-208	260	5	professional	professional	ADJ
emaj-208	260	6	practice	practice	NOUN
emaj-208	260	7	of	of	ADP
emaj-208	260	8	internal	internal	ADJ
emaj-208	260	9	auditing	auditing	NOUN
emaj-208	260	10	(	(	PUNCT
emaj-208	260	11	standards	standard	NOUN
emaj-208	260	12	)	)	PUNCT
emaj-208	260	13	,	,	PUNCT
emaj-208	260	14	the	the	DET
emaj-208	260	15	institute	institute	NOUN
emaj-208	260	16	of	of	ADP
emaj-208	260	17	internal	internal	ADJ
emaj-208	260	18	auditors	auditor	NOUN
emaj-208	260	19	.	.	PUNCT
emaj-208	261	1	accessed	access	VERB
emaj-208	261	2	3	3	NUM
emaj-208	261	3	august	august	PROPN
emaj-208	261	4	2020	2020	NUM
emaj-208	261	5	.	.	PUNCT
emaj-208	262	1	https://na.theiia.org/standardsguidance/public%20documents/ippf%202013	https://na.theiia.org/standardsguidance/public%20documents/ippf%202013	PRON
emaj-208	262	2	%	%	NOUN
emaj-208	262	3	20english.pdf	20english.pdf	NUM
emaj-208	262	4	iia	iia	NOUN
emaj-208	262	5	.	.	PUNCT
emaj-208	262	6	,	,	PUNCT
emaj-208	262	7	(	(	PUNCT
emaj-208	262	8	2019	2019	NUM
emaj-208	262	9	)	)	PUNCT
emaj-208	262	10	data	datum	NOUN
emaj-208	262	11	analytic	analytic	NOUN
emaj-208	262	12	:	:	PUNCT
emaj-208	262	13	is	be	AUX
emaj-208	262	14	it	it	PRON
emaj-208	262	15	time	time	NOUN
emaj-208	262	16	to	to	PART
emaj-208	262	17	take	take	VERB
emaj-208	262	18	the	the	DET
emaj-208	262	19	first	first	ADJ
emaj-208	262	20	step	step	NOUN
emaj-208	262	21	?	?	PUNCT
emaj-208	263	1	accessed	access	VERB
emaj-208	263	2	30	30	NUM
emaj-208	263	3	july	july	NOUN
emaj-208	263	4	2020	2020	NUM
emaj-208	263	5	.	.	PUNCT
emaj-208	264	1	https://www.iia.org.uk/media/1689102/0906iia-data-analytics-5-4-17-v4.pdf	https://www.iia.org.uk/media/1689102/0906iia-data-analytics-5-4-17-v4.pdf	PROPN
emaj-208	264	2	joshi	joshi	PROPN
emaj-208	264	3	,	,	PUNCT
emaj-208	264	4	p.l	p.l	PROPN
emaj-208	264	5	.	.	PROPN
emaj-208	264	6	,	,	PUNCT
emaj-208	264	7	&	&	CCONJ
emaj-208	264	8	marthandan	marthandan	PROPN
emaj-208	264	9	,	,	PUNCT
emaj-208	264	10	g.	g.	PROPN
emaj-208	264	11	(	(	PUNCT
emaj-208	264	12	2019	2019	NUM
emaj-208	264	13	)	)	PUNCT
emaj-208	264	14	.	.	PUNCT
emaj-208	265	1	continuous	continuous	ADJ
emaj-208	265	2	internal	internal	ADJ
emaj-208	265	3	auditing	auditing	NOUN
emaj-208	265	4	:	:	PUNCT
emaj-208	265	5	can	can	AUX
emaj-208	265	6	big	big	ADJ
emaj-208	265	7	data	data	NOUN
emaj-208	265	8	analytics	analytic	NOUN
emaj-208	265	9	help	help	VERB
emaj-208	265	10	?	?	PUNCT
emaj-208	266	1	international	international	ADJ
emaj-208	266	2	journal	journal	NOUN
emaj-208	266	3	of	of	ADP
emaj-208	266	4	accounting	accounting	NOUN
emaj-208	266	5	auditing	auditing	NOUN
emaj-208	266	6	and	and	CCONJ
emaj-208	266	7	performance	performance	NOUN
emaj-208	266	8	evaluation	evaluation	NOUN
emaj-208	266	9	,	,	PUNCT
emaj-208	266	10	16(1	16(1	NUM
emaj-208	266	11	)	)	PUNCT
emaj-208	266	12	,	,	PUNCT
emaj-208	266	13	pp	pp	PROPN
emaj-208	266	14	.	.	PUNCT
emaj-208	267	1	25	25	NUM
emaj-208	267	2	-	-	SYM
emaj-208	267	3	42	42	NUM
emaj-208	267	4	.	.	PUNCT
emaj-208	268	1	kaya	kaya	PROPN
emaj-208	268	2	,	,	PUNCT
emaj-208	268	3	i.	i.	PROPN
emaj-208	268	4	,	,	PUNCT
emaj-208	268	5	akbulut	akbulut	PROPN
emaj-208	268	6	,	,	PUNCT
emaj-208	268	7	d.h	d.h	PROPN
emaj-208	268	8	.	.	PROPN
emaj-208	268	9	,	,	PUNCT
emaj-208	268	10	&	&	CCONJ
emaj-208	268	11	ozoner	ozoner	PROPN
emaj-208	268	12	,	,	PUNCT
emaj-208	268	13	k.	k.	PROPN
emaj-208	268	14	(	(	PUNCT
emaj-208	268	15	2018	2018	NUM
emaj-208	268	16	)	)	PUNCT
emaj-208	268	17	.	.	PUNCT
emaj-208	269	1	big	big	ADJ
emaj-208	269	2	data	datum	NOUN
emaj-208	269	3	analytics	analytic	NOUN
emaj-208	269	4	in	in	ADP
emaj-208	269	5	internal	internal	ADJ
emaj-208	269	6	audit	audit	NOUN
emaj-208	269	7	,	,	PUNCT
emaj-208	269	8	press	press	NOUN
emaj-208	269	9	academia	academia	NOUN
emaj-208	269	10	procedia	procedia	PROPN
emaj-208	269	11	(	(	PUNCT
emaj-208	269	12	pap),7	pap),7	X
emaj-208	269	13	,	,	PUNCT
emaj-208	269	14	pp	pp	ADJ
emaj-208	269	15	.	.	PUNCT
emaj-208	270	1	260	260	NUM
emaj-208	270	2	-	-	SYM
emaj-208	270	3	262	262	NUM
emaj-208	270	4	.	.	PUNCT
emaj-208	271	1	lenz	lenz	PROPN
emaj-208	271	2	,	,	PUNCT
emaj-208	271	3	r	r	PROPN
emaj-208	271	4	..	..	PUNCT
emaj-208	271	5	(	(	PUNCT
emaj-208	271	6	2013	2013	NUM
emaj-208	271	7	)	)	PUNCT
emaj-208	271	8	,	,	PUNCT
emaj-208	271	9	insights	insight	NOUN
emaj-208	271	10	into	into	ADP
emaj-208	271	11	the	the	DET
emaj-208	271	12	effectiveness	effectiveness	NOUN
emaj-208	271	13	of	of	ADP
emaj-208	271	14	internal	internal	ADJ
emaj-208	271	15	audit	audit	NOUN
emaj-208	271	16	:	:	PUNCT
emaj-208	271	17	a	a	DET
emaj-208	271	18	multi	multi	ADJ
emaj-208	271	19	-	-	ADJ
emaj-208	271	20	method	method	ADJ
emaj-208	271	21	and	and	CCONJ
emaj-208	271	22	multiperspective	multiperspective	ADJ
emaj-208	271	23	study	study	NOUN
emaj-208	271	24	,	,	PUNCT
emaj-208	271	25	dissertation	dissertation	NOUN
emaj-208	271	26	at	at	ADP
emaj-208	271	27	the	the	DET
emaj-208	271	28	université	université	PROPN
emaj-208	271	29	catholique	catholique	NOUN
emaj-208	271	30	de	de	X
emaj-208	271	31	louvain	louvain	NOUN
emaj-208	271	32	louvain	louvain	NOUN
emaj-208	271	33	school	school	NOUN
emaj-208	271	34	of	of	ADP
emaj-208	271	35	management	management	NOUN
emaj-208	271	36	research	research	PROPN
emaj-208	271	37	institute	institute	PROPN
emaj-208	271	38	.	.	PUNCT
emaj-208	272	1	accessed	access	VERB
emaj-208	272	2	5	5	NUM
emaj-208	272	3	august	august	PROPN
emaj-208	272	4	2020	2020	NUM
emaj-208	272	5	.	.	PUNCT
emaj-208	273	1	https://fdocuments.in/document/2013-01doctoral-thesis-rainer-lenz.html	https://fdocuments.in/document/2013-01doctoral-thesis-rainer-lenz.html	NOUN
emaj-208	273	2	.	.	PUNCT
emaj-208	274	1	lenz	lenz	PROPN
emaj-208	274	2	,	,	PUNCT
emaj-208	274	3	r.	r.	PROPN
emaj-208	274	4	,	,	PUNCT
emaj-208	274	5	sarrens	sarren	NOUN
emaj-208	274	6	,	,	PUNCT
emaj-208	274	7	g.	g.	PROPN
emaj-208	274	8	,	,	PUNCT
emaj-208	274	9	&	&	CCONJ
emaj-208	274	10	jeppesen	jeppesen	PROPN
emaj-208	274	11	,	,	PUNCT
emaj-208	274	12	k.k	k.k	PROPN
emaj-208	274	13	.	.	PROPN
emaj-208	274	14	,	,	PUNCT
emaj-208	274	15	(	(	PUNCT
emaj-208	274	16	2018	2018	NUM
emaj-208	274	17	)	)	PUNCT
emaj-208	274	18	in	in	ADP
emaj-208	274	19	search	search	NOUN
emaj-208	274	20	of	of	ADP
emaj-208	274	21	a	a	DET
emaj-208	274	22	measure	measure	NOUN
emaj-208	274	23	of	of	ADP
emaj-208	274	24	effectiveness	effectiveness	NOUN
emaj-208	274	25	for	for	ADP
emaj-208	274	26	internal	internal	ADJ
emaj-208	274	27	audit	audit	NOUN
emaj-208	274	28	functions	function	NOUN
emaj-208	274	29	:	:	PUNCT
emaj-208	274	30	an	an	DET
emaj-208	274	31	institutional	institutional	ADJ
emaj-208	274	32	perspective	perspective	NOUN
emaj-208	274	33	,	,	PUNCT
emaj-208	274	34	edpacs	edpac	VERB
emaj-208	274	35	the	the	DET
emaj-208	274	36	edp	edp	NOUN
emaj-208	274	37	audit	audit	NOUN
emaj-208	274	38	,	,	PUNCT
emaj-208	274	39	control	control	NOUN
emaj-208	274	40	and	and	CCONJ
emaj-208	274	41	security	security	NOUN
emaj-208	274	42	newsletter	newsletter	NOUN
emaj-208	274	43	58(2	58(2	NUM
emaj-208	274	44	)	)	PUNCT
emaj-208	274	45	,	,	PUNCT
emaj-208	274	46	pp	pp	ADJ
emaj-208	274	47	.	.	PUNCT
emaj-208	275	1	1	1	NUM
emaj-208	275	2	-	-	SYM
emaj-208	275	3	36	36	NUM
emaj-208	275	4	.	.	PUNCT
emaj-208	276	1	murphy	murphy	PROPN
emaj-208	276	2	,	,	PUNCT
emaj-208	276	3	m.	m.	PROPN
emaj-208	276	4	l.	l.	PROPN
emaj-208	276	5	,	,	PUNCT
emaj-208	276	6	&	&	CCONJ
emaj-208	276	7	tysiac	tysiac	PROPN
emaj-208	276	8	,	,	PUNCT
emaj-208	276	9	k.	k.	PROPN
emaj-208	276	10	,	,	PUNCT
emaj-208	276	11	(	(	PUNCT
emaj-208	276	12	2015	2015	NUM
emaj-208	276	13	)	)	PUNCT
emaj-208	276	14	.	.	PUNCT
emaj-208	277	1	data	datum	NOUN
emaj-208	277	2	analytics	analytic	NOUN
emaj-208	277	3	helps	help	VERB
emaj-208	277	4	auditors	auditor	NOUN
emaj-208	277	5	gain	gain	VERB
emaj-208	277	6	deep	deep	ADJ
emaj-208	277	7	insight	insight	NOUN
emaj-208	277	8	,	,	PUNCT
emaj-208	277	9	journal	journal	NOUN
emaj-208	277	10	of	of	ADP
emaj-208	277	11	accountancy	accountancy	NOUN
emaj-208	277	12	.	.	PUNCT
emaj-208	278	1	accessed	access	VERB
emaj-208	278	2	3	3	NUM
emaj-208	278	3	august	august	PROPN
emaj-208	278	4	2020	2020	NUM
emaj-208	278	5	.	.	PUNCT
emaj-208	279	1	https://www.journalofaccountancy.com/issues/	https://www.journalofaccountancy.com/issues/	X
emaj-208	279	2	2015	2015	NUM
emaj-208	279	3	/	/	SYM
emaj-208	279	4	apr	apr	NOUN
emaj-208	279	5	/	/	SYM
emaj-208	279	6	data	data	NOUN
emaj-208	279	7	-	-	PUNCT
emaj-208	279	8	analytics	analytic	NOUN
emaj-208	279	9	-	-	PUNCT
emaj-208	279	10	for	for	ADP
emaj-208	279	11	-	-	PUNCT
emaj-208	279	12	auditors.html	auditors.html	NOUN
emaj-208	279	13	pelletier	pelletier	NOUN
emaj-208	279	14	,	,	PUNCT
emaj-208	279	15	j.	j.	PROPN
emaj-208	279	16	,	,	PUNCT
emaj-208	279	17	(	(	PUNCT
emaj-208	279	18	2008	2008	NUM
emaj-208	279	19	)	)	PUNCT
emaj-208	279	20	.	.	PUNCT
emaj-208	280	1	adding	add	VERB
emaj-208	280	2	risk	risk	NOUN
emaj-208	280	3	back	back	ADV
emaj-208	280	4	into	into	ADP
emaj-208	280	5	the	the	DET
emaj-208	280	6	audit	audit	NOUN
emaj-208	280	7	process	process	NOUN
emaj-208	280	8	,	,	PUNCT
emaj-208	280	9	internal	internal	ADJ
emaj-208	280	10	auditor	auditor	NOUN
emaj-208	280	11	,	,	PUNCT
emaj-208	280	12	65(4	65(4	PROPN
emaj-208	280	13	)	)	PUNCT
emaj-208	280	14	,	,	PUNCT
emaj-208	280	15	pp	pp	ADP
emaj-208	280	16	.	.	PUNCT
emaj-208	281	1	73	73	NUM
emaj-208	281	2	76	76	NUM
emaj-208	281	3	.	.	PUNCT
emaj-208	282	1	protiviti	protiviti	VERB
emaj-208	282	2	.	.	PUNCT
emaj-208	283	1	,	,	PUNCT
emaj-208	283	2	(	(	PUNCT
emaj-208	283	3	2015	2015	NUM
emaj-208	283	4	)	)	PUNCT
emaj-208	283	5	.	.	PUNCT
emaj-208	284	1	changing	change	VERB
emaj-208	284	2	trends	trend	NOUN
emaj-208	284	3	in	in	ADP
emaj-208	284	4	internal	internal	ADJ
emaj-208	284	5	audit	audit	NOUN
emaj-208	284	6	and	and	CCONJ
emaj-208	284	7	advanced	advanced	ADJ
emaj-208	284	8	analytics	analytic	NOUN
emaj-208	284	9	.	.	PUNCT
emaj-208	285	1	accessed	access	VERB
emaj-208	285	2	3	3	NUM
emaj-208	285	3	august	august	PROPN
emaj-208	285	4	2020	2020	NUM
emaj-208	285	5	.	.	PUNCT
emaj-208	286	1	https://www.protiviti.com/sites/default/files/uni	https://www.protiviti.com/sites/default/files/uni	DET
emaj-208	286	2	ted_states	ted_state	NOUN
emaj-208	286	3	/	/	SYM
emaj-208	286	4	internal	internal	ADJ
emaj-208	286	5	-	-	PUNCT
emaj-208	286	6	audit	audit	NOUN
emaj-208	286	7	-	-	PUNCT
emaj-208	286	8	data	data	NOUN
emaj-208	286	9	-	-	PUNCT
emaj-208	286	10	analyticswhitepaper	analyticswhitepaper	NOUN
emaj-208	286	11	-	-	PUNCT
emaj-208	286	12	protiviti.pdf	protiviti.pdf	NOUN
emaj-208	286	13	pwc	pwc	NOUN
emaj-208	286	14	.	.	PUNCT
emaj-208	286	15	(	(	PUNCT
emaj-208	286	16	2010	2010	NUM
emaj-208	286	17	)	)	PUNCT
emaj-208	286	18	.	.	PUNCT
emaj-208	287	1	a	a	DET
emaj-208	287	2	future	future	ADJ
emaj-208	287	3	rich	rich	ADJ
emaj-208	287	4	in	in	ADP
emaj-208	287	5	opportunity	opportunity	NOUN
emaj-208	287	6	internal	internal	ADJ
emaj-208	287	7	audit	audit	NOUN
emaj-208	287	8	must	must	AUX
emaj-208	287	9	seize	seize	VERB
emaj-208	287	10	opportunities	opportunity	NOUN
emaj-208	287	11	to	to	PART
emaj-208	287	12	enhance	enhance	VERB
emaj-208	287	13	its	its	PRON
emaj-208	287	14	relevancy	relevancy	NOUN
emaj-208	287	15	.	.	PUNCT
emaj-208	288	1	pricewaterhousecoopers	pricewaterhousecooper	NOUN
emaj-208	288	2	.	.	PUNCT
emaj-208	289	1	accessed	access	VERB
emaj-208	289	2	3	3	NUM
emaj-208	289	3	august	august	PROPN
emaj-208	289	4	2020	2020	NUM
emaj-208	289	5	(	(	PUNCT
emaj-208	289	6	03.08.2020	03.08.2020	NOUN
emaj-208	289	7	)	)	PUNCT
emaj-208	289	8	https://www.pwc.com/mu/en/services/pwc_201	https://www.pwc.com/mu/en/services/pwc_201	PROPN
emaj-208	289	9	0_global_internal_audit_survey.pdf	0_global_internal_audit_survey.pdf	NUM
emaj-208	289	10	raghunandan	raghunandan	PROPN
emaj-208	289	11	,	,	PUNCT
emaj-208	289	12	k.r	k.r	PROPN
emaj-208	289	13	.	.	PROPN
emaj-208	289	14	,	,	PUNCT
emaj-208	289	15	rama	rama	PROPN
emaj-208	289	16	,	,	PUNCT
emaj-208	289	17	d.v	d.v	PROPN
emaj-208	289	18	.	.	PROPN
emaj-208	289	19	&	&	CCONJ
emaj-208	289	20	scarbrough	scarbrough	PROPN
emaj-208	289	21	,	,	PUNCT
emaj-208	289	22	d.p	d.p	PROPN
emaj-208	289	23	.	.	PROPN
emaj-208	289	24	,	,	PUNCT
emaj-208	289	25	(	(	PUNCT
emaj-208	289	26	1998	1998	NUM
emaj-208	289	27	)	)	PUNCT
emaj-208	289	28	,	,	PUNCT
emaj-208	289	29	accounting	accounting	NOUN
emaj-208	289	30	and	and	CCONJ
emaj-208	289	31	auditing	auditing	NOUN
emaj-208	289	32	knowledge	knowledge	NOUN
emaj-208	289	33	level	level	NOUN
emaj-208	289	34	of	of	ADP
emaj-208	289	35	canadian	canadian	ADJ
emaj-208	289	36	audit	audit	NOUN
emaj-208	289	37	committees	committee	NOUN
emaj-208	289	38	:	:	PUNCT
emaj-208	289	39	some	some	DET
emaj-208	289	40	empirical	empirical	ADJ
emaj-208	289	41	evidence	evidence	NOUN
emaj-208	289	42	,	,	PUNCT
emaj-208	289	43	journal	journal	NOUN
emaj-208	289	44	of	of	ADP
emaj-208	289	45	international	international	ADJ
emaj-208	289	46	accounting	accounting	NOUN
emaj-208	289	47	,	,	PUNCT
emaj-208	289	48	auditing	auditing	NOUN
emaj-208	289	49	and	and	CCONJ
emaj-208	289	50	taxation	taxation	NOUN
emaj-208	289	51	,	,	PUNCT
emaj-208	289	52	7	7	NUM
emaj-208	289	53	(	(	PUNCT
emaj-208	289	54	2	2	NUM
emaj-208	289	55	)	)	PUNCT
emaj-208	289	56	,	,	PUNCT
emaj-208	289	57	pp	pp	ADJ
emaj-208	289	58	.	.	PUNCT
emaj-208	290	1	181	181	NUM
emaj-208	290	2	-	-	SYM
emaj-208	290	3	194	194	NUM
emaj-208	290	4	.	.	PUNCT
emaj-208	291	1	sandwith	sandwith	PROPN
emaj-208	291	2	,	,	PUNCT
emaj-208	291	3	l.	l.	PROPN
emaj-208	291	4	,	,	PUNCT
emaj-208	291	5	(	(	PUNCT
emaj-208	291	6	2017	2017	NUM
emaj-208	291	7	)	)	PUNCT
emaj-208	291	8	.	.	PUNCT
emaj-208	292	1	big	big	ADJ
emaj-208	292	2	data	data	PROPN
emaj-208	292	3	&	&	CCONJ
emaj-208	292	4	internal	internal	ADJ
emaj-208	292	5	audit	audit	NOUN
emaj-208	292	6	:	:	PUNCT
emaj-208	292	7	what	what	PRON
emaj-208	292	8	fds	fds	NOUN
emaj-208	292	9	need	need	VERB
emaj-208	292	10	to	to	PART
emaj-208	292	11	know	know	VERB
emaj-208	292	12	.	.	PUNCT
emaj-208	293	1	accessed	access	VERB
emaj-208	293	2	3	3	NUM
emaj-208	293	3	august	august	PROPN
emaj-208	293	4	2020	2020	NUM
emaj-208	293	5	.	.	PUNCT
emaj-208	294	1	https://www.financialdirector.co.uk/2017/05/30	https://www.financialdirector.co.uk/2017/05/30	ADJ
emaj-208	294	2	/big	/big	ADJ
emaj-208	294	3	-	-	PUNCT
emaj-208	294	4	data	data	NOUN
emaj-208	294	5	-	-	PUNCT
emaj-208	294	6	and	and	CCONJ
emaj-208	294	7	-	-	PUNCT
emaj-208	294	8	internal	internal	ADJ
emaj-208	294	9	-	-	PUNCT
emaj-208	294	10	audit	audit	NOUN
emaj-208	294	11	-	-	PUNCT
emaj-208	294	12	what	what	NOUN
emaj-208	294	13	-	-	PUNCT
emaj-208	294	14	fds	fds	NOUN
emaj-208	294	15	-	-	PUNCT
emaj-208	294	16	need	need	NOUN
emaj-208	294	17	-	-	PUNCT
emaj-208	294	18	to	to	NOUN
emaj-208	294	19	know/#:~:text	know/#:~:text	PROPN
emaj-208	294	20	=	=	AUX
emaj-208	294	21	internal%20audit%20can%20us	internal%20audit%20can%20u	NOUN
emaj-208	294	22	e%20big	e%20big	PROPN
emaj-208	294	23	,	,	PUNCT
emaj-208	294	24	based%20on%20better%2dinformed	based%20on%20better%2dinforme	VERB
emaj-208	294	25	%	%	NOUN
emaj-208	294	26	20insight	20insight	NUM
emaj-208	294	27	.	.	PUNCT
emaj-208	295	1	https://www.researchgate.net/scientific-contributions/2121070147_dejnaronk_j	https://www.researchgate.net/scientific-contributions/2121070147_dejnaronk_j	PROPN
emaj-208	295	2	https://www.researchgate.net/profile/robert_mcclelland	https://www.researchgate.net/profile/robert_mcclelland	NOUN
emaj-208	295	3	https://www.researchgate.net/profile/dr_mujtaba	https://www.researchgate.net/profile/dr_mujtaba	ADJ
emaj-208	296	1	https://global.theiia.org/about/about-internal-auditing/pages/about-internal-auditing.aspx	https://global.theiia.org/about/about-internal-auditing/pages/about-internal-auditing.aspx	PROPN
emaj-208	296	2	https://global.theiia.org/about/about-internal-auditing/pages/about-internal-auditing.aspx	https://global.theiia.org/about/about-internal-auditing/pages/about-internal-auditing.aspx	PROPN
emaj-208	296	3	https://global.theiia.org/about/about-internal-auditing/pages/about-internal-auditing.aspx	https://global.theiia.org/about/about-internal-auditing/pages/about-internal-auditing.aspx	PROPN
emaj-208	296	4	https://global.theiia.org/about/about-internal-auditing/pages/about-internal-auditing.aspx	https://global.theiia.org/about/about-internal-auditing/pages/about-internal-auditing.aspx	NOUN
emaj-208	296	5	https://global.theiia.org/about/about-internal-auditing/pages/about-internal-auditing.aspx	https://global.theiia.org/about/about-internal-auditing/pages/about-internal-auditing.aspx	NOUN
emaj-208	296	6	https://na.theiia.org/standards-guidance/public%20documents/ippf%202013%20english.pdf	https://na.theiia.org/standards-guidance/public%20documents/ippf%202013%20english.pdf	PROPN
emaj-208	296	7	volume	volume	NOUN
emaj-208	296	8	10	10	NUM
emaj-208	296	9	no	no	DET
emaj-208	296	10	2	2	NUM
emaj-208	296	11	(	(	PUNCT
emaj-208	296	12	2020	2020	NUM
emaj-208	296	13	)	)	PUNCT
emaj-208	296	14	|	|	ADV
emaj-208	296	15	issn	issn	VERB
emaj-208	296	16	2158	2158	NUM
emaj-208	296	17	-	-	SYM
emaj-208	296	18	8708	8708	NUM
emaj-208	296	19	(	(	PUNCT
emaj-208	296	20	online	online	NOUN
emaj-208	296	21	)	)	PUNCT
emaj-208	296	22	|	|	ADV
emaj-208	296	23	doi	doi	X
emaj-208	296	24	10.5195	10.5195	NUM
emaj-208	296	25	/	/	SYM
emaj-208	296	26	emaj.2020.208	emaj.2020.208	NOUN
emaj-208	296	27	|	|	NOUN
emaj-208	296	28	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-208	296	29	prem	prem	PROPN
emaj-208	296	30	lal	lal	PROPN
emaj-208	296	31	joshi	joshi	PROPN
emaj-208	296	32	emerging	emerge	VERB
emaj-208	296	33	markets	market	NOUN
emaj-208	296	34	journal	journal	NOUN
emaj-208	296	35	|	|	ADV
emaj-208	296	36	p	p	NOUN
emaj-208	296	37	a	a	DET
emaj-208	296	38	g	g	NOUN
emaj-208	296	39	e	e	NOUN
emaj-208	296	40	|17	|17	NUM
emaj-208	296	41	sarens	saren	NOUN
emaj-208	296	42	,	,	PUNCT
emaj-208	296	43	g.	g.	NOUN
emaj-208	296	44	,	,	PUNCT
emaj-208	296	45	abdolmohammadi	abdolmohammadi	NOUN
emaj-208	296	46	,	,	PUNCT
emaj-208	296	47	m.	m.	NOUN
emaj-208	296	48	,	,	PUNCT
emaj-208	296	49	&	&	CCONJ
emaj-208	296	50	lenz	lenz	PROPN
emaj-208	296	51	,	,	PUNCT
emaj-208	296	52	r.	r.	PROPN
emaj-208	296	53	,	,	PUNCT
emaj-208	296	54	(	(	PUNCT
emaj-208	296	55	2012	2012	NUM
emaj-208	296	56	)	)	PUNCT
emaj-208	296	57	factors	factor	NOUN
emaj-208	296	58	associated	associate	VERB
emaj-208	296	59	with	with	ADP
emaj-208	296	60	the	the	DET
emaj-208	296	61	internal	internal	ADJ
emaj-208	296	62	audit	audit	NOUN
emaj-208	296	63	function	function	NOUN
emaj-208	296	64	's	's	PART
emaj-208	296	65	role	role	NOUN
emaj-208	296	66	in	in	ADP
emaj-208	296	67	corporate	corporate	ADJ
emaj-208	296	68	governance	governance	NOUN
emaj-208	296	69	,	,	PUNCT
emaj-208	296	70	journal	journal	NOUN
emaj-208	296	71	of	of	ADP
emaj-208	296	72	applied	apply	VERB
emaj-208	296	73	accounting	accounting	NOUN
emaj-208	296	74	research	research	NOUN
emaj-208	296	75	13(2	13(2	PROPN
emaj-208	296	76	)	)	PUNCT
emaj-208	296	77	,	,	PUNCT
emaj-208	296	78	pp	pp	CCONJ
emaj-208	296	79	,	,	PUNCT
emaj-208	296	80	191	191	NUM
emaj-208	296	81	-	-	SYM
emaj-208	296	82	204	204	NUM
emaj-208	296	83	..	..	PUNCT
emaj-208	296	84	shu	shu	PROPN
emaj-208	296	85	,	,	PUNCT
emaj-208	296	86	f.	f.	PROPN
emaj-208	296	87	,	,	PUNCT
emaj-208	296	88	li	li	PROPN
emaj-208	296	89	,	,	PUNCT
emaj-208	296	90	q.	q.	PROPN
emaj-208	296	91	,	,	PUNCT
emaj-208	296	92	wang	wang	PROPN
emaj-208	296	93	,	,	PUNCT
emaj-208	296	94	q.	q.	PROPN
emaj-208	296	95	,	,	PUNCT
emaj-208	296	96	&	&	CCONJ
emaj-208	296	97	zhang	zhang	PROPN
emaj-208	296	98	,	,	PUNCT
emaj-208	296	99	h.	h.	PROPN
emaj-208	296	100	(	(	PUNCT
emaj-208	296	101	2010	2010	NUM
emaj-208	296	102	)	)	PUNCT
emaj-208	296	103	.	.	PUNCT
emaj-208	297	1	measurement	measurement	NOUN
emaj-208	297	2	and	and	CCONJ
emaj-208	297	3	analysis	analysis	NOUN
emaj-208	297	4	of	of	ADP
emaj-208	297	5	process	process	NOUN
emaj-208	297	6	audit	audit	NOUN
emaj-208	297	7	:	:	PUNCT
emaj-208	297	8	a	a	DET
emaj-208	297	9	case	case	NOUN
emaj-208	297	10	study	study	NOUN
emaj-208	297	11	.	.	PUNCT
emaj-208	298	1	in	in	ADP
emaj-208	298	2	international	international	ADJ
emaj-208	298	3	conference	conference	NOUN
emaj-208	298	4	on	on	ADP
emaj-208	298	5	software	software	NOUN
emaj-208	298	6	process	process	NOUN
emaj-208	298	7	,	,	PUNCT
emaj-208	298	8	6195	6195	NUM
emaj-208	298	9	,	,	PUNCT
emaj-208	298	10	pp	pp	ADV
emaj-208	298	11	.	.	PUNCT
emaj-208	299	1	285–296	285–296	NUM
emaj-208	299	2	.	.	PUNCT
emaj-208	300	1	soh	soh	NOUN
emaj-208	300	2	,	,	PUNCT
emaj-208	300	3	d.s.b	d.s.b	NOUN
emaj-208	300	4	.	.	PUNCT
emaj-208	300	5	and	and	CCONJ
emaj-208	300	6	martinov	martinov	PROPN
emaj-208	300	7	-	-	PUNCT
emaj-208	300	8	bennie	bennie	PROPN
emaj-208	300	9	,	,	PUNCT
emaj-208	300	10	n.	n.	NOUN
emaj-208	300	11	(	(	PUNCT
emaj-208	300	12	2011	2011	NUM
emaj-208	300	13	)	)	PUNCT
emaj-208	300	14	,	,	PUNCT
emaj-208	300	15	the	the	DET
emaj-208	300	16	internal	internal	ADJ
emaj-208	300	17	audit	audit	NOUN
emaj-208	300	18	function	function	NOUN
emaj-208	300	19	:	:	PUNCT
emaj-208	300	20	perceptions	perception	NOUN
emaj-208	300	21	of	of	ADP
emaj-208	300	22	internal	internal	ADJ
emaj-208	300	23	audit	audit	NOUN
emaj-208	300	24	roles	role	NOUN
emaj-208	300	25	,	,	PUNCT
emaj-208	300	26	effectiveness	effectiveness	NOUN
emaj-208	300	27	,	,	PUNCT
emaj-208	300	28	and	and	CCONJ
emaj-208	300	29	evaluation	evaluation	NOUN
emaj-208	300	30	,	,	PUNCT
emaj-208	300	31	managerial	managerial	ADJ
emaj-208	300	32	auditing	auditing	NOUN
emaj-208	300	33	journal	journal	NOUN
emaj-208	300	34	,	,	PUNCT
emaj-208	300	35	26	26	NUM
emaj-208	300	36	(	(	PUNCT
emaj-208	300	37	7	7	NUM
emaj-208	300	38	)	)	PUNCT
emaj-208	300	39	,	,	PUNCT
emaj-208	300	40	pp	pp	ADP
emaj-208	300	41	.	.	PUNCT
emaj-208	301	1	605	605	NUM
emaj-208	301	2	-	-	SYM
emaj-208	301	3	622	622	NUM
emaj-208	301	4	.	.	PUNCT
emaj-208	302	1	soh	soh	NOUN
emaj-208	302	2	,	,	PUNCT
emaj-208	302	3	d.s.b	d.s.b	NOUN
emaj-208	302	4	.	.	PROPN
emaj-208	302	5	,	,	PUNCT
emaj-208	302	6	&	&	CCONJ
emaj-208	302	7	martinov	martinov	PROPN
emaj-208	302	8	-	-	PUNCT
emaj-208	302	9	bennie	bennie	PROPN
emaj-208	302	10	,	,	PUNCT
emaj-208	302	11	n.	n.	NOUN
emaj-208	302	12	,	,	PUNCT
emaj-208	302	13	(	(	PUNCT
emaj-208	302	14	2015	2015	NUM
emaj-208	302	15	)	)	PUNCT
emaj-208	302	16	.	.	PUNCT
emaj-208	303	1	internal	internal	ADJ
emaj-208	303	2	auditors‟	auditors‟	PROPN
emaj-208	303	3	perceptions	perception	NOUN
emaj-208	303	4	of	of	ADP
emaj-208	303	5	their	their	PRON
emaj-208	303	6	role	role	NOUN
emaj-208	303	7	in	in	ADP
emaj-208	303	8	environmental	environmental	ADJ
emaj-208	303	9	,	,	PUNCT
emaj-208	303	10	social	social	ADJ
emaj-208	303	11	and	and	CCONJ
emaj-208	303	12	governance	governance	NOUN
emaj-208	303	13	assurance	assurance	NOUN
emaj-208	303	14	and	and	CCONJ
emaj-208	303	15	consulting	consulting	NOUN
emaj-208	303	16	,	,	PUNCT
emaj-208	303	17	managerial	managerial	ADJ
emaj-208	303	18	auditing	auditing	NOUN
emaj-208	303	19	journal	journal	NOUN
emaj-208	303	20	30(1	30(1	NUM
emaj-208	303	21	)	)	PUNCT
emaj-208	303	22	,	,	PUNCT
emaj-208	303	23	pp	pp	PROPN
emaj-208	303	24	.	.	PUNCT
emaj-208	304	1	80	80	NUM
emaj-208	304	2	-	-	SYM
emaj-208	304	3	111	111	NUM
emaj-208	304	4	.	.	PUNCT
emaj-208	305	1	spira	spira	PROPN
emaj-208	305	2	,	,	PUNCT
emaj-208	305	3	l.f	l.f	PROPN
emaj-208	305	4	.	.	PROPN
emaj-208	305	5	(	(	PUNCT
emaj-208	305	6	1998	1998	NUM
emaj-208	305	7	)	)	PUNCT
emaj-208	305	8	an	an	DET
emaj-208	305	9	evolutionary	evolutionary	ADJ
emaj-208	305	10	perspective	perspective	NOUN
emaj-208	305	11	on	on	ADP
emaj-208	305	12	audit	audit	NOUN
emaj-208	305	13	committee	committee	NOUN
emaj-208	305	14	effectiveness	effectiveness	NOUN
emaj-208	305	15	,	,	PUNCT
emaj-208	305	16	corporate	corporate	ADJ
emaj-208	305	17	governance	governance	NOUN
emaj-208	305	18	:	:	PUNCT
emaj-208	305	19	an	an	DET
emaj-208	305	20	international	international	ADJ
emaj-208	305	21	review	review	NOUN
emaj-208	305	22	,	,	PUNCT
emaj-208	305	23	6	6	NUM
emaj-208	305	24	,	,	PUNCT
emaj-208	305	25	pp	pp	ADJ
emaj-208	305	26	.	.	PUNCT
emaj-208	306	1	29	29	NUM
emaj-208	306	2	-	-	SYM
emaj-208	306	3	38	38	NUM
emaj-208	306	4	.	.	PUNCT
emaj-208	306	5	tang	tang	PROPN
emaj-208	306	6	,	,	PUNCT
emaj-208	306	7	f.	f.	PROPN
emaj-208	306	8	,	,	PUNCT
emaj-208	306	9	norman	norman	PROPN
emaj-208	306	10	,	,	PUNCT
emaj-208	306	11	c.s	c.s	PROPN
emaj-208	306	12	.	.	PROPN
emaj-208	306	13	,	,	PUNCT
emaj-208	306	14	&	&	CCONJ
emaj-208	306	15	vendrzyk	vendrzyk	ADJ
emaj-208	306	16	,	,	PUNCT
emaj-208	306	17	v.p	v.p	PROPN
emaj-208	306	18	.	.	PROPN
emaj-208	306	19	,	,	PUNCT
emaj-208	306	20	(	(	PUNCT
emaj-208	306	21	2017	2017	NUM
emaj-208	306	22	)	)	PUNCT
emaj-208	306	23	.	.	PUNCT
emaj-208	307	1	exploring	explore	VERB
emaj-208	307	2	perceptions	perception	NOUN
emaj-208	307	3	of	of	ADP
emaj-208	307	4	data	datum	NOUN
emaj-208	307	5	analytics	analytic	NOUN
emaj-208	307	6	in	in	ADP
emaj-208	307	7	the	the	DET
emaj-208	307	8	internal	internal	ADJ
emaj-208	307	9	audit	audit	NOUN
emaj-208	307	10	function	function	NOUN
emaj-208	307	11	,	,	PUNCT
emaj-208	307	12	behaviour	behaviour	NOUN
emaj-208	307	13	&	&	CCONJ
emaj-208	307	14	information	information	PROPN
emaj-208	307	15	technology	technology	NOUN
emaj-208	307	16	,	,	PUNCT
emaj-208	307	17	36	36	NUM
emaj-208	307	18	(	(	PUNCT
emaj-208	307	19	11	11	NUM
emaj-208	307	20	)	)	PUNCT
emaj-208	307	21	,	,	PUNCT
emaj-208	307	22	pp	pp	ADP
emaj-208	307	23	.	.	PUNCT
emaj-208	308	1	11251136	11251136	NUM
emaj-208	308	2	.	.	PUNCT
emaj-208	309	1	yee	yee	PROPN
emaj-208	309	2	,	,	PUNCT
emaj-208	309	3	c.s.l	c.s.l	NOUN
emaj-208	309	4	.	.	PUNCT
emaj-208	309	5	,	,	PUNCT
emaj-208	309	6	sujan	sujan	NOUN
emaj-208	309	7	,	,	PUNCT
emaj-208	309	8	a.	a.	PROPN
emaj-208	309	9	,	,	PUNCT
emaj-208	309	10	james	james	PROPN
emaj-208	309	11	,	,	PUNCT
emaj-208	309	12	k.	k.	PROPN
emaj-208	309	13	,	,	PUNCT
emaj-208	309	14	&	&	CCONJ
emaj-208	309	15	leung	leung	PROPN
emaj-208	309	16	,	,	PUNCT
emaj-208	309	17	j.k.s	j.k.s	PROPN
emaj-208	309	18	.	.	PUNCT
emaj-208	309	19	(	(	PUNCT
emaj-208	309	20	2008	2008	NUM
emaj-208	309	21	)	)	PUNCT
emaj-208	309	22	.	.	PUNCT
emaj-208	310	1	perceptions	perception	NOUN
emaj-208	310	2	of	of	ADP
emaj-208	310	3	singaporean	singaporean	ADJ
emaj-208	310	4	internal	internal	ADJ
emaj-208	310	5	audit	audit	NOUN
emaj-208	310	6	customers	customer	NOUN
emaj-208	310	7	regarding	regard	VERB
emaj-208	310	8	the	the	DET
emaj-208	310	9	role	role	NOUN
emaj-208	310	10	and	and	CCONJ
emaj-208	310	11	effectiveness	effectiveness	NOUN
emaj-208	310	12	of	of	ADP
emaj-208	310	13	internal	internal	ADJ
emaj-208	310	14	audit	audit	NOUN
emaj-208	310	15	,	,	PUNCT
emaj-208	310	16	asian	asian	ADJ
emaj-208	310	17	journal	journal	NOUN
emaj-208	310	18	of	of	ADP
emaj-208	310	19	business	business	NOUN
emaj-208	310	20	and	and	CCONJ
emaj-208	310	21	accounting	accounting	NOUN
emaj-208	310	22	,	,	PUNCT
emaj-208	310	23	1(2	1(2	NUM
emaj-208	310	24	)	)	PUNCT
emaj-208	310	25	,	,	PUNCT
emaj-208	310	26	pp	pp	ADP
emaj-208	310	27	.	.	PUNCT
emaj-208	311	1	147	147	NUM
emaj-208	311	2	-	-	SYM
emaj-208	311	3	174	174	NUM
emaj-208	311	4	.	.	PUNCT
emaj-208	312	1	yoon	yoon	PROPN
emaj-208	312	2	,	,	PUNCT
emaj-208	312	3	k.	k.	PROPN
emaj-208	312	4	,	,	PUNCT
emaj-208	312	5	hoogduin	hoogduin	INTJ
emaj-208	312	6	,	,	PUNCT
emaj-208	312	7	l.a	l.a	PROPN
emaj-208	312	8	.	.	PROPN
emaj-208	312	9	,	,	PUNCT
emaj-208	312	10	&	&	CCONJ
emaj-208	312	11	zhang	zhang	PROPN
emaj-208	312	12	,	,	PUNCT
emaj-208	312	13	li	li	PROPN
emaj-208	312	14	.	.	PROPN
emaj-208	312	15	(	(	PUNCT
emaj-208	312	16	2015	2015	NUM
emaj-208	312	17	)	)	PUNCT
emaj-208	312	18	.	.	PUNCT
emaj-208	313	1	big	big	ADJ
emaj-208	313	2	data	datum	NOUN
emaj-208	313	3	as	as	ADP
emaj-208	313	4	complementary	complementary	ADJ
emaj-208	313	5	audit	audit	NOUN
emaj-208	313	6	evidence	evidence	NOUN
emaj-208	313	7	,	,	PUNCT
emaj-208	313	8	accounting	accounting	NOUN
emaj-208	313	9	horizons	horizon	NOUN
emaj-208	313	10	,	,	PUNCT
emaj-208	313	11	29(2	29(2	NUM
emaj-208	313	12	)	)	PUNCT
emaj-208	313	13	,	,	PUNCT
emaj-208	313	14	pp	pp	ADJ
emaj-208	313	15	.	.	PUNCT
emaj-208	314	1	431	431	NUM
emaj-208	314	2	-	-	SYM
emaj-208	314	3	438	438	NUM
emaj-208	314	4	.	.	PUNCT
emaj-208	315	1	zacchea	zacchea	PROPN
emaj-208	315	2	,	,	PUNCT
emaj-208	315	3	n.	n.	PROPN
emaj-208	315	4	m.	m.	NOUN
emaj-208	315	5	,	,	PUNCT
emaj-208	315	6	(	(	PUNCT
emaj-208	315	7	2003	2003	NUM
emaj-208	315	8	)	)	PUNCT
emaj-208	315	9	.	.	PUNCT
emaj-208	316	1	risk	risk	NOUN
emaj-208	316	2	-	-	PUNCT
emaj-208	316	3	based	base	VERB
emaj-208	316	4	audit	audit	NOUN
emaj-208	316	5	target	target	NOUN
emaj-208	316	6	selection	selection	NOUN
emaj-208	316	7	can	can	AUX
emaj-208	316	8	increase	increase	VERB
emaj-208	316	9	the	the	DET
emaj-208	316	10	probability	probability	NOUN
emaj-208	316	11	of	of	ADP
emaj-208	316	12	conducting	conduct	VERB
emaj-208	316	13	value	value	NOUN
emaj-208	316	14	-	-	PUNCT
emaj-208	316	15	added	add	VERB
emaj-208	316	16	audits	audits	NOUN
emaj-208	316	17	.	.	PUNCT
emaj-208	317	1	the	the	DET
emaj-208	317	2	journal	journal	NOUN
emaj-208	317	3	of	of	ADP
emaj-208	317	4	government	government	NOUN
emaj-208	317	5	financial	financial	ADJ
emaj-208	317	6	management	management	NOUN
emaj-208	317	7	,	,	PUNCT
emaj-208	317	8	52	52	NUM
emaj-208	317	9	,	,	PUNCT
emaj-208	317	10	(	(	PUNCT
emaj-208	317	11	1	1	NUM
emaj-208	317	12	)	)	PUNCT
emaj-208	317	13	,	,	PUNCT
emaj-208	317	14	pp.22	pp.22	NOUN
emaj-208	317	15	-	-	PUNCT
emaj-208	317	16	28	28	NUM
emaj-208	317	17	.	.	PUNCT
emaj-208	318	1	zainal	zainal	PROPN
emaj-208	318	2	abidin	abidin	PROPN
emaj-208	318	3	,	,	PUNCT
emaj-208	318	4	n.h	n.h	PROPN
emaj-208	318	5	.	.	PROPN
emaj-208	318	6	,	,	PUNCT
emaj-208	318	7	(	(	PUNCT
emaj-208	318	8	2017	2017	NUM
emaj-208	318	9	)	)	PUNCT
emaj-208	318	10	,	,	PUNCT
emaj-208	318	11	factors	factor	NOUN
emaj-208	318	12	influencing	influence	VERB
emaj-208	318	13	the	the	DET
emaj-208	318	14	implementation	implementation	NOUN
emaj-208	318	15	of	of	ADP
emaj-208	318	16	risk	risk	NOUN
emaj-208	318	17	-	-	PUNCT
emaj-208	318	18	based	base	VERB
emaj-208	318	19	auditing	auditing	NOUN
emaj-208	318	20	,	,	PUNCT
emaj-208	318	21	asian	asian	ADJ
emaj-208	318	22	review	review	NOUN
emaj-208	318	23	of	of	ADP
emaj-208	318	24	accounting	accounting	NOUN
emaj-208	318	25	,	,	PUNCT
emaj-208	318	26	25	25	NUM
emaj-208	318	27	(	(	PUNCT
emaj-208	318	28	3	3	NUM
emaj-208	318	29	)	)	PUNCT
emaj-208	318	30	,	,	PUNCT
emaj-208	318	31	pp	pp	ADP
emaj-208	318	32	.	.	PUNCT
emaj-208	319	1	361	361	NUM
emaj-208	319	2	-	-	SYM
emaj-208	319	3	375	375	NUM
emaj-208	319	4	zhang	zhang	PROPN
emaj-208	319	5	,	,	PUNCT
emaj-208	319	6	j.	j.	PROPN
emaj-208	319	7	,	,	PUNCT
emaj-208	319	8	yang	yang	PROPN
emaj-208	319	9	,	,	PUNCT
emaj-208	319	10	x.	x.	PROPN
emaj-208	319	11	,	,	PUNCT
emaj-208	319	12	&	&	CCONJ
emaj-208	319	13	appelbaum	appelbaum	PROPN
emaj-208	319	14	,	,	PUNCT
emaj-208	319	15	d.	d.	PROPN
emaj-208	319	16	(	(	PUNCT
emaj-208	319	17	2015	2015	NUM
emaj-208	319	18	)	)	PUNCT
emaj-208	319	19	.	.	PUNCT
emaj-208	320	1	towards	towards	ADP
emaj-208	320	2	effective	effective	ADJ
emaj-208	320	3	big	big	ADJ
emaj-208	320	4	data	datum	NOUN
emaj-208	320	5	analysis	analysis	NOUN
emaj-208	320	6	in	in	ADP
emaj-208	320	7	continuous	continuous	ADJ
emaj-208	320	8	auditing	auditing	NOUN
emaj-208	320	9	,	,	PUNCT
emaj-208	320	10	accounting	accounting	NOUN
emaj-208	320	11	horizon	horizon	NOUN
emaj-208	320	12	,	,	PUNCT
emaj-208	320	13	29(2	29(2	NUM
emaj-208	320	14	)	)	PUNCT
emaj-208	320	15	,	,	PUNCT
emaj-208	320	16	pp.469	pp.469	NOUN
emaj-208	320	17	–	–	PUNCT
emaj-208	320	18	476	476	NUM
emaj-208	320	19	.	.	PUNCT
emaj-208	320	20	https://www.researchgate.net/profile/gerrit_sarens?_sg%5b0%5d=de9tullwwrooygg8tk3i7ptrqc0ct08erkaen0ipcshdp25fwylotwagq-c_9ldjw5qs0cm.ddpsmqvc577e7xmt909fkpdy_ugcgs7ptwwjmkd9tq_s3xhibmquef59ghnxmz8yaevyet0ll_1c8z0hvfbvga&_sg%5b1%5d=xcfjpovv834vz8ih263w-dq9vphgkszvoaze69p8rw9e_aj1mbr8dvunciuhulbscu16zqq.kxht3uscuajw8g2xhl8xuybx3r9w6-s6q2zau_eyegc2_jq1c2mm8yw1cl5qy7yoksa5wspmdc3-rvyfnhlgfa	https://www.researchgate.net/profile/gerrit_sarens?_sg%5b0%5d=de9tullwwrooygg8tk3i7ptrqc0ct08erkaen0ipcshdp25fwylotwagq-c_9ldjw5qs0cm.ddpsmqvc577e7xmt909fkpdy_ugcgs7ptwwjmkd9tq_s3xhibmquef59ghnxmz8yaevyet0ll_1c8z0hvfbvga&_sg%5b1%5d=xcfjpovv834vz8ih263w-dq9vphgkszvoaze69p8rw9e_aj1mbr8dvunciuhulbscu16zqq.kxht3uscuajw8g2xhl8xuybx3r9w6-s6q2zau_eyegc2_jq1c2mm8yw1cl5qy7yoksa5wspmdc3-rvyfnhlgfa	PROPN
emaj-208	320	21	https://www.researchgate.net/journal/0268-6902_managerial_auditing_journal	https://www.researchgate.net/journal/0268-6902_managerial_auditing_journal	X
emaj-208	320	22	https://www.researchgate.net/journal/0268-6902_managerial_auditing_journal	https://www.researchgate.net/journal/0268-6902_managerial_auditing_journal	PROPN
emaj-208	320	23	https://www.emerald.com/insight/search?q=nor%20hafizah%20zainal%20abidin	https://www.emerald.com/insight/search?q=nor%20hafizah%20zainal%20abidin	PROPN
emaj-208	320	24	https://www.emerald.com/insight/publication/issn/1321-7348	https://www.emerald.com/insight/publication/issn/1321-7348	PROPN
emaj-208	320	25	https://www.emerald.com/insight/publication/issn/1321-7348	https://www.emerald.com/insight/publication/issn/1321-7348	PROPN