id	sid	tid	token	lemma	pos
esutjss-287	1	1	volume	volume	NOUN
esutjss-287	1	2	9	9	NUM
esutjss-287	1	3	number	number	NOUN
esutjss-287	1	4	2	2	NUM
esutjss-287	1	5	,	,	PUNCT
esutjss-287	1	6	2024	2024	NUM
esutjss-287	1	7	faculty	faculty	NOUN
esutjss-287	1	8	of	of	ADP
esutjss-287	1	9	social	social	ADJ
esutjss-287	1	10	sciences	science	NOUN
esutjss-287	1	11	,	,	PUNCT
esutjss-287	1	12	enugu	enugu	PROPN
esutjss-287	1	13	state	state	PROPN
esutjss-287	1	14	university	university	PROPN
esutjss-287	1	15	of	of	ADP
esutjss-287	1	16	science	science	NOUN
esutjss-287	1	17	and	and	CCONJ
esutjss-287	1	18	technology	technology	NOUN
esutjss-287	1	19	editor	editor	NOUN
esutjss-287	1	20	-	-	PUNCT
esutjss-287	1	21	in	in	ADP
esutjss-287	1	22	-	-	PUNCT
esutjss-287	1	23	chief	chief	NOUN
esutjss-287	1	24	prof	prof	NOUN
esutjss-287	1	25	.	.	PUNCT
esutjss-287	2	1	nicholas	nicholas	PROPN
esutjss-287	2	2	attamah	attamah	VERB
esutjss-287	2	3	managing	manage	VERB
esutjss-287	2	4	editor	editor	NOUN
esutjss-287	2	5	prof	prof	PROPN
esutjss-287	2	6	.	.	PUNCT
esutjss-287	3	1	barnabas	barnabas	PROPN
esutjss-287	3	2	nwankwo	nwankwo	PROPN
esutjss-287	3	3	published	publish	VERB
esutjss-287	3	4	by	by	ADP
esutjss-287	3	5	enugu	enugu	PROPN
esutjss-287	3	6	state	state	PROPN
esutjss-287	3	7	university	university	PROPN
esutjss-287	3	8	of	of	ADP
esutjss-287	3	9	science	science	PROPN
esutjss-287	3	10	&	&	CCONJ
esutjss-287	3	11	technology	technology	PROPN
esutjss-287	3	12	journal	journal	NOUN
esutjss-287	3	13	of	of	ADP
esutjss-287	3	14	social	social	PROPN
esutjss-287	3	15	sciences	sciences	PROPN
esutjss-287	3	16	&	&	CCONJ
esutjss-287	3	17	humanities	humanity	NOUN
esutjss-287	3	18	641	641	NUM
esutjss-287	3	19	fraud	fraud	NOUN
esutjss-287	3	20	control	control	NOUN
esutjss-287	3	21	practices	practice	NOUN
esutjss-287	3	22	adopted	adopt	VERB
esutjss-287	3	23	by	by	ADP
esutjss-287	3	24	small	small	ADJ
esutjss-287	3	25	and	and	CCONJ
esutjss-287	3	26	medium	medium	ADJ
esutjss-287	3	27	scale	scale	NOUN
esutjss-287	3	28	enterprises	enterprise	NOUN
esutjss-287	3	29	for	for	ADP
esutjss-287	3	30	business	business	NOUN
esutjss-287	3	31	sustainability	sustainability	NOUN
esutjss-287	3	32	in	in	ADP
esutjss-287	3	33	enugu	enugu	PROPN
esutjss-287	3	34	sate	sate	PROPN
esutjss-287	3	35	,	,	PUNCT
esutjss-287	3	36	nigeria	nigeria	PROPN
esutjss-287	3	37	madu	madu	PROPN
esutjss-287	3	38	-	-	PUNCT
esutjss-287	3	39	saba	saba	PROPN
esutjss-287	3	40	muhammadu	muhammadu	VERB
esutjss-287	3	41	babalulu	babalulu	PROPN
esutjss-287	3	42	department	department	PROPN
esutjss-287	3	43	of	of	ADP
esutjss-287	3	44	business	business	PROPN
esutjss-287	3	45	education	education	NOUN
esutjss-287	3	46	,	,	PUNCT
esutjss-287	3	47	faculty	faculty	NOUN
esutjss-287	3	48	of	of	ADP
esutjss-287	3	49	vocational	vocational	ADJ
esutjss-287	3	50	and	and	CCONJ
esutjss-287	3	51	technical	technical	ADJ
esutjss-287	3	52	education	education	NOUN
esutjss-287	3	53	,	,	PUNCT
esutjss-287	3	54	university	university	PROPN
esutjss-287	3	55	of	of	ADP
esutjss-287	3	56	nigeria	nigeria	PROPN
esutjss-287	3	57	,	,	PUNCT
esutjss-287	3	58	nsukka	nsukka	PROPN
esutjss-287	3	59	,	,	PUNCT
esutjss-287	3	60	enugu	enugu	PROPN
esutjss-287	3	61	state	state	PROPN
esutjss-287	3	62	babajide	babajide	PROPN
esutjss-287	3	63	gideon	gideon	PROPN
esutjss-287	3	64	adeyinka	adeyinka	PROPN
esutjss-287	3	65	department	department	PROPN
esutjss-287	3	66	of	of	ADP
esutjss-287	3	67	general	general	ADJ
esutjss-287	3	68	studies	study	NOUN
esutjss-287	3	69	,	,	PUNCT
esutjss-287	3	70	d	d	PROPN
esutjss-287	3	71	s	s	VERB
esutjss-287	3	72	adegbenro	adegbenro	ADJ
esutjss-287	3	73	ict	ict	PROPN
esutjss-287	3	74	polytechnic	polytechnic	ADJ
esutjss-287	3	75	,	,	PUNCT
esutjss-287	3	76	itori	itori	NOUN
esutjss-287	3	77	,	,	PUNCT
esutjss-287	3	78	ogun	ogun	PROPN
esutjss-287	3	79	state	state	PROPN
esutjss-287	3	80	richard	richard	PROPN
esutjss-287	3	81	o.	o.	PROPN
esutjss-287	3	82	musa	musa	PROPN
esutjss-287	3	83	department	department	PROPN
esutjss-287	3	84	of	of	ADP
esutjss-287	3	85	business	business	PROPN
esutjss-287	3	86	administration	administration	PROPN
esutjss-287	3	87	&	&	CCONJ
esutjss-287	3	88	management	management	PROPN
esutjss-287	3	89	,	,	PUNCT
esutjss-287	3	90	d	d	PROPN
esutjss-287	3	91	s	s	VERB
esutjss-287	3	92	adegbenro	adegbenro	ADJ
esutjss-287	3	93	ict	ict	PROPN
esutjss-287	3	94	polytechnic	polytechnic	ADJ
esutjss-287	3	95	,	,	PUNCT
esutjss-287	3	96	itori	itori	NOUN
esutjss-287	3	97	,	,	PUNCT
esutjss-287	3	98	ogun	ogun	PROPN
esutjss-287	3	99	state	state	PROPN
esutjss-287	3	100	uchechukwu	uchechukwu	PROPN
esutjss-287	3	101	florence	florence	PROPN
esutjss-287	3	102	nwozor	nwozor	PROPN
esutjss-287	3	103	department	department	PROPN
esutjss-287	3	104	of	of	ADP
esutjss-287	3	105	business	business	NOUN
esutjss-287	3	106	education	education	NOUN
esutjss-287	3	107	,	,	PUNCT
esutjss-287	3	108	university	university	PROPN
esutjss-287	3	109	of	of	ADP
esutjss-287	3	110	nigeria	nigeria	PROPN
esutjss-287	3	111	,	,	PUNCT
esutjss-287	3	112	nsukka	nsukka	PROPN
esutjss-287	3	113	,	,	PUNCT
esutjss-287	3	114	enugu	enugu	PROPN
esutjss-287	3	115	state	state	PROPN
esutjss-287	3	116	corresponding	corresponding	ADJ
esutjss-287	3	117	author	author	NOUN
esutjss-287	3	118	:	:	PUNCT
esutjss-287	3	119	jideyink2002@yahoo.com	jideyink2002@yahoo.com	X
esutjss-287	4	1	abstract	abstract	VERB
esutjss-287	4	2	the	the	DET
esutjss-287	4	3	study	study	NOUN
esutjss-287	4	4	's	's	PART
esutjss-287	4	5	primary	primary	ADJ
esutjss-287	4	6	focus	focus	NOUN
esutjss-287	4	7	is	be	AUX
esutjss-287	4	8	on	on	ADP
esutjss-287	4	9	the	the	DET
esutjss-287	4	10	strategies	strategy	NOUN
esutjss-287	4	11	small	small	ADJ
esutjss-287	4	12	and	and	CCONJ
esutjss-287	4	13	medium	medium	ADJ
esutjss-287	4	14	-	-	PUNCT
esutjss-287	4	15	sized	sized	ADJ
esutjss-287	4	16	businesses	business	NOUN
esutjss-287	4	17	in	in	ADP
esutjss-287	4	18	enugu	enugu	PROPN
esutjss-287	4	19	state	state	NOUN
esutjss-287	4	20	employ	employ	NOUN
esutjss-287	4	21	to	to	PART
esutjss-287	4	22	combat	combat	NOUN
esutjss-287	4	23	fraud	fraud	NOUN
esutjss-287	4	24	.	.	PUNCT
esutjss-287	5	1	the	the	DET
esutjss-287	5	2	study	study	NOUN
esutjss-287	5	3	was	be	AUX
esutjss-287	5	4	produced	produce	VERB
esutjss-287	5	5	using	use	VERB
esutjss-287	5	6	a	a	DET
esutjss-287	5	7	descriptive	descriptive	ADJ
esutjss-287	5	8	survey	survey	NOUN
esutjss-287	5	9	research	research	NOUN
esutjss-287	5	10	methodology	methodology	NOUN
esutjss-287	5	11	.	.	PUNCT
esutjss-287	6	1	104	104	NUM
esutjss-287	6	2	sme	sme	NOUN
esutjss-287	6	3	managers	manager	NOUN
esutjss-287	6	4	participated	participate	VERB
esutjss-287	6	5	in	in	ADP
esutjss-287	6	6	the	the	DET
esutjss-287	6	7	survey	survey	NOUN
esutjss-287	6	8	,	,	PUNCT
esutjss-287	6	9	which	which	PRON
esutjss-287	6	10	was	be	AUX
esutjss-287	6	11	conducted	conduct	VERB
esutjss-287	6	12	in	in	ADP
esutjss-287	6	13	the	the	DET
esutjss-287	6	14	state	state	NOUN
esutjss-287	6	15	of	of	ADP
esutjss-287	6	16	enugu	enugu	PROPN
esutjss-287	6	17	.	.	PUNCT
esutjss-287	7	1	a	a	DET
esutjss-287	7	2	questionnaire	questionnaire	NOUN
esutjss-287	7	3	was	be	AUX
esutjss-287	7	4	employed	employ	VERB
esutjss-287	7	5	as	as	ADP
esutjss-287	7	6	the	the	DET
esutjss-287	7	7	data	data	NOUN
esutjss-287	7	8	collection	collection	NOUN
esutjss-287	7	9	tool	tool	NOUN
esutjss-287	7	10	.	.	PUNCT
esutjss-287	8	1	three	three	NUM
esutjss-287	8	2	experts	expert	NOUN
esutjss-287	8	3	in	in	ADP
esutjss-287	8	4	the	the	DET
esutjss-287	8	5	field	field	NOUN
esutjss-287	8	6	validated	validate	VERB
esutjss-287	8	7	the	the	DET
esutjss-287	8	8	gadget	gadget	NOUN
esutjss-287	8	9	.	.	PUNCT
esutjss-287	9	1	twenty	twenty	NUM
esutjss-287	9	2	copies	copy	NOUN
esutjss-287	9	3	of	of	ADP
esutjss-287	9	4	the	the	DET
esutjss-287	9	5	questionnaire	questionnaire	NOUN
esutjss-287	9	6	were	be	AUX
esutjss-287	9	7	distributed	distribute	VERB
esutjss-287	9	8	to	to	ADP
esutjss-287	9	9	respondents	respondent	NOUN
esutjss-287	9	10	who	who	PRON
esutjss-287	9	11	possessed	possess	VERB
esutjss-287	9	12	the	the	DET
esutjss-287	9	13	same	same	ADJ
esutjss-287	9	14	features	feature	NOUN
esutjss-287	9	15	in	in	ADP
esutjss-287	9	16	order	order	NOUN
esutjss-287	9	17	to	to	PART
esutjss-287	9	18	determine	determine	VERB
esutjss-287	9	19	the	the	DET
esutjss-287	9	20	internal	internal	ADJ
esutjss-287	9	21	consistency	consistency	NOUN
esutjss-287	9	22	of	of	ADP
esutjss-287	9	23	the	the	DET
esutjss-287	9	24	instrument	instrument	NOUN
esutjss-287	9	25	in	in	ADP
esutjss-287	9	26	anambra	anambra	PROPN
esutjss-287	9	27	state	state	PROPN
esutjss-287	9	28	.	.	PUNCT
esutjss-287	10	1	cronbach	cronbach	PROPN
esutjss-287	10	2	's	's	PART
esutjss-287	10	3	alpha	alpha	NOUN
esutjss-287	10	4	was	be	AUX
esutjss-287	10	5	then	then	ADV
esutjss-287	10	6	used	use	VERB
esutjss-287	10	7	to	to	PART
esutjss-287	10	8	assess	assess	VERB
esutjss-287	10	9	the	the	DET
esutjss-287	10	10	results	result	NOUN
esutjss-287	10	11	.	.	PUNCT
esutjss-287	11	1	together	together	ADV
esutjss-287	11	2	,	,	PUNCT
esutjss-287	11	3	the	the	DET
esutjss-287	11	4	four	four	NUM
esutjss-287	11	5	instrument	instrument	NOUN
esutjss-287	11	6	clusters	cluster	NOUN
esutjss-287	11	7	'	'	PART
esutjss-287	11	8	dependability	dependability	NOUN
esutjss-287	11	9	coefficient	coefficient	NOUN
esutjss-287	11	10	was	be	AUX
esutjss-287	11	11	0.979	0.979	NUM
esutjss-287	11	12	.	.	PUNCT
esutjss-287	12	1	the	the	DET
esutjss-287	12	2	data	datum	NOUN
esutjss-287	12	3	that	that	PRON
esutjss-287	12	4	the	the	DET
esutjss-287	12	5	respondents	respondent	NOUN
esutjss-287	12	6	gave	give	VERB
esutjss-287	12	7	was	be	AUX
esutjss-287	12	8	analyzed	analyze	VERB
esutjss-287	12	9	using	use	VERB
esutjss-287	12	10	the	the	DET
esutjss-287	12	11	statistical	statistical	ADJ
esutjss-287	12	12	package	package	NOUN
esutjss-287	12	13	for	for	ADP
esutjss-287	12	14	the	the	DET
esutjss-287	12	15	social	social	ADJ
esutjss-287	12	16	sciences	sciences	PROPN
esutjss-287	12	17	(	(	PUNCT
esutjss-287	12	18	spss	spss	PROPN
esutjss-287	12	19	)	)	PUNCT
esutjss-287	12	20	.	.	PUNCT
esutjss-287	13	1	according	accord	VERB
esutjss-287	13	2	to	to	ADP
esutjss-287	13	3	the	the	DET
esutjss-287	13	4	report	report	NOUN
esutjss-287	13	5	,	,	PUNCT
esutjss-287	13	6	fraud	fraud	NOUN
esutjss-287	13	7	makes	make	VERB
esutjss-287	13	8	it	it	PRON
esutjss-287	13	9	difficult	difficult	ADJ
esutjss-287	13	10	for	for	SCONJ
esutjss-287	13	11	small	small	ADJ
esutjss-287	13	12	and	and	CCONJ
esutjss-287	13	13	medium	medium	ADJ
esutjss-287	13	14	-	-	PUNCT
esutjss-287	13	15	sized	sized	ADJ
esutjss-287	13	16	enterprises	enterprise	NOUN
esutjss-287	13	17	(	(	PUNCT
esutjss-287	13	18	smes	sme	NOUN
esutjss-287	13	19	)	)	PUNCT
esutjss-287	13	20	to	to	PART
esutjss-287	13	21	grow	grow	VERB
esutjss-287	13	22	and	and	CCONJ
esutjss-287	13	23	survive	survive	VERB
esutjss-287	13	24	because	because	SCONJ
esutjss-287	13	25	it	it	PRON
esutjss-287	13	26	encourages	encourage	VERB
esutjss-287	13	27	dishonest	dishonest	ADJ
esutjss-287	13	28	activity	activity	NOUN
esutjss-287	13	29	,	,	PUNCT
esutjss-287	13	30	including	include	VERB
esutjss-287	13	31	account	account	NOUN
esutjss-287	13	32	manipulation	manipulation	NOUN
esutjss-287	13	33	and	and	CCONJ
esutjss-287	13	34	theft	theft	NOUN
esutjss-287	13	35	,	,	PUNCT
esutjss-287	13	36	which	which	PRON
esutjss-287	13	37	are	be	AUX
esutjss-287	13	38	typically	typically	ADV
esutjss-287	13	39	followed	follow	VERB
esutjss-287	13	40	by	by	ADP
esutjss-287	13	41	theft	theft	NOUN
esutjss-287	13	42	cover	cover	NOUN
esutjss-287	13	43	-	-	PUNCT
esutjss-287	13	44	ups	up	NOUN
esutjss-287	13	45	.	.	PUNCT
esutjss-287	14	1	the	the	DET
esutjss-287	14	2	paper	paper	NOUN
esutjss-287	14	3	provides	provide	VERB
esutjss-287	14	4	guidance	guidance	NOUN
esutjss-287	14	5	on	on	ADP
esutjss-287	14	6	effective	effective	ADJ
esutjss-287	14	7	and	and	CCONJ
esutjss-287	14	8	remedial	remedial	ADJ
esutjss-287	14	9	fraud	fraud	NOUN
esutjss-287	14	10	control	control	NOUN
esutjss-287	14	11	procedures	procedure	NOUN
esutjss-287	14	12	for	for	ADP
esutjss-287	14	13	long	long	ADJ
esutjss-287	14	14	-	-	PUNCT
esutjss-287	14	15	term	term	NOUN
esutjss-287	14	16	economic	economic	ADJ
esutjss-287	14	17	viability	viability	NOUN
esutjss-287	14	18	for	for	ADP
esutjss-287	14	19	managers	manager	NOUN
esutjss-287	14	20	of	of	ADP
esutjss-287	14	21	small	small	ADJ
esutjss-287	14	22	and	and	CCONJ
esutjss-287	14	23	medium	medium	ADJ
esutjss-287	14	24	-	-	PUNCT
esutjss-287	14	25	sized	sized	ADJ
esutjss-287	14	26	enterprises	enterprise	NOUN
esutjss-287	14	27	(	(	PUNCT
esutjss-287	14	28	smes	sme	NOUN
esutjss-287	14	29	)	)	PUNCT
esutjss-287	14	30	.	.	PUNCT
esutjss-287	15	1	these	these	DET
esutjss-287	15	2	managers	manager	NOUN
esutjss-287	15	3	should	should	AUX
esutjss-287	15	4	also	also	ADV
esutjss-287	15	5	strategically	strategically	ADV
esutjss-287	15	6	disseminate	disseminate	VERB
esutjss-287	15	7	the	the	DET
esutjss-287	15	8	necessary	necessary	ADJ
esutjss-287	15	9	ict	ict	NOUN
esutjss-287	15	10	warnings	warning	NOUN
esutjss-287	15	11	around	around	ADP
esutjss-287	15	12	their	their	PRON
esutjss-287	15	13	workplace	workplace	NOUN
esutjss-287	15	14	to	to	PART
esutjss-287	15	15	demonstrate	demonstrate	VERB
esutjss-287	15	16	their	their	PRON
esutjss-287	15	17	intention	intention	NOUN
esutjss-287	15	18	to	to	PART
esutjss-287	15	19	prevent	prevent	VERB
esutjss-287	15	20	the	the	DET
esutjss-287	15	21	complexity	complexity	NOUN
esutjss-287	15	22	and	and	CCONJ
esutjss-287	15	23	difficulties	difficulty	NOUN
esutjss-287	15	24	of	of	ADP
esutjss-287	15	25	business	business	NOUN
esutjss-287	15	26	activities	activity	NOUN
esutjss-287	15	27	.	.	PUNCT
esutjss-287	16	1	keywords	keyword	NOUN
esutjss-287	16	2	:	:	PUNCT
esutjss-287	16	3	fraud	fraud	NOUN
esutjss-287	16	4	;	;	PUNCT
esutjss-287	16	5	control	control	NOUN
esutjss-287	16	6	practices	practice	NOUN
esutjss-287	16	7	;	;	PUNCT
esutjss-287	16	8	small	small	ADJ
esutjss-287	16	9	and	and	CCONJ
esutjss-287	16	10	medium	medium	ADJ
esutjss-287	16	11	-	-	PUNCT
esutjss-287	16	12	sized	sized	ADJ
esutjss-287	16	13	businesses	business	NOUN
esutjss-287	16	14	;	;	PUNCT
esutjss-287	16	15	sustainability	sustainability	NOUN
esutjss-287	16	16	introduction	introduction	NOUN
esutjss-287	16	17	small	small	ADJ
esutjss-287	16	18	and	and	CCONJ
esutjss-287	16	19	medium	medium	ADJ
esutjss-287	16	20	-	-	PUNCT
esutjss-287	16	21	sized	sized	ADJ
esutjss-287	16	22	enterprises	enterprise	NOUN
esutjss-287	16	23	(	(	PUNCT
esutjss-287	16	24	smes	sme	NOUN
esutjss-287	16	25	)	)	PUNCT
esutjss-287	16	26	are	be	AUX
esutjss-287	16	27	essential	essential	ADJ
esutjss-287	16	28	to	to	ADP
esutjss-287	16	29	economic	economic	ADJ
esutjss-287	16	30	growth	growth	NOUN
esutjss-287	16	31	and	and	CCONJ
esutjss-287	16	32	lay	lie	VERB
esutjss-287	16	33	the	the	DET
esutjss-287	16	34	groundwork	groundwork	NOUN
esutjss-287	16	35	for	for	ADP
esutjss-287	16	36	a	a	DET
esutjss-287	16	37	nation	nation	NOUN
esutjss-287	16	38	's	's	PART
esutjss-287	16	39	advancement	advancement	NOUN
esutjss-287	16	40	.	.	PUNCT
esutjss-287	17	1	smes	sme	NOUN
esutjss-287	17	2	come	come	VERB
esutjss-287	17	3	in	in	ADP
esutjss-287	17	4	a	a	DET
esutjss-287	17	5	variety	variety	NOUN
esutjss-287	17	6	of	of	ADP
esutjss-287	17	7	shapes	shape	NOUN
esutjss-287	17	8	and	and	CCONJ
esutjss-287	17	9	sizes	size	NOUN
esutjss-287	17	10	,	,	PUNCT
esutjss-287	17	11	mailto:jideyink2002@yahoo.com	mailto:jideyink2002@yahoo.com	NOUN
esutjss-287	17	12	642	642	NUM
esutjss-287	17	13	contingent	contingent	NOUN
esutjss-287	17	14	on	on	ADP
esutjss-287	17	15	the	the	DET
esutjss-287	17	16	country	country	NOUN
esutjss-287	17	17	's	's	PART
esutjss-287	17	18	state	state	NOUN
esutjss-287	17	19	of	of	ADP
esutjss-287	17	20	development	development	NOUN
esutjss-287	17	21	.	.	PUNCT
esutjss-287	18	1	the	the	DET
esutjss-287	18	2	susceptibility	susceptibility	NOUN
esutjss-287	18	3	of	of	ADP
esutjss-287	18	4	smes	sme	NOUN
esutjss-287	18	5	to	to	ADP
esutjss-287	18	6	fraud	fraud	NOUN
esutjss-287	18	7	has	have	AUX
esutjss-287	18	8	impeded	impede	VERB
esutjss-287	18	9	the	the	DET
esutjss-287	18	10	expansion	expansion	NOUN
esutjss-287	18	11	and	and	CCONJ
esutjss-287	18	12	viability	viability	NOUN
esutjss-287	18	13	of	of	ADP
esutjss-287	18	14	international	international	ADJ
esutjss-287	18	15	small	small	ADJ
esutjss-287	18	16	businesses	business	NOUN
esutjss-287	18	17	(	(	PUNCT
esutjss-287	18	18	mho	mho	NOUN
esutjss-287	18	19	,	,	PUNCT
esutjss-287	18	20	2019	2019	NUM
esutjss-287	18	21	)	)	PUNCT
esutjss-287	18	22	.	.	PUNCT
esutjss-287	19	1	smes	sme	NOUN
esutjss-287	19	2	are	be	AUX
esutjss-287	19	3	defined	define	VERB
esutjss-287	19	4	as	as	ADP
esutjss-287	19	5	small	small	ADJ
esutjss-287	19	6	and	and	CCONJ
esutjss-287	19	7	medium	medium	ADJ
esutjss-287	19	8	-	-	PUNCT
esutjss-287	19	9	sized	sized	ADJ
esutjss-287	19	10	enterprises	enterprise	NOUN
esutjss-287	19	11	(	(	PUNCT
esutjss-287	19	12	smes	sme	NOUN
esutjss-287	19	13	)	)	PUNCT
esutjss-287	19	14	by	by	ADP
esutjss-287	19	15	nikoli	nikoli	NOUN
esutjss-287	19	16	,	,	PUNCT
esutjss-287	19	17	dhamo	dhamo	PROPN
esutjss-287	19	18	,	,	PUNCT
esutjss-287	19	19	schulte	schulte	PROPN
esutjss-287	19	20	,	,	PUNCT
esutjss-287	19	21	mihajlovi	mihajlovi	NOUN
esutjss-287	19	22	,	,	PUNCT
esutjss-287	19	23	and	and	CCONJ
esutjss-287	19	24	kume	kume	PROPN
esutjss-287	19	25	(	(	PUNCT
esutjss-287	19	26	2015	2015	NUM
esutjss-287	19	27	)	)	PUNCT
esutjss-287	19	28	as	as	ADP
esutjss-287	19	29	companies	company	NOUN
esutjss-287	19	30	that	that	PRON
esutjss-287	19	31	operate	operate	VERB
esutjss-287	19	32	independently	independently	ADV
esutjss-287	19	33	of	of	ADP
esutjss-287	19	34	their	their	PRON
esutjss-287	19	35	legal	legal	ADJ
esutjss-287	19	36	status	status	NOUN
esutjss-287	19	37	.	.	PUNCT
esutjss-287	20	1	according	accord	VERB
esutjss-287	20	2	to	to	ADP
esutjss-287	20	3	oliyide	oliyide	NOUN
esutjss-287	20	4	(	(	PUNCT
esutjss-287	20	5	2012	2012	NUM
esutjss-287	20	6	)	)	PUNCT
esutjss-287	20	7	,	,	PUNCT
esutjss-287	20	8	small	small	ADJ
esutjss-287	20	9	and	and	CCONJ
esutjss-287	20	10	medium	medium	ADJ
esutjss-287	20	11	-	-	PUNCT
esutjss-287	20	12	sized	sized	ADJ
esutjss-287	20	13	enterprises	enterprise	NOUN
esutjss-287	20	14	(	(	PUNCT
esutjss-287	20	15	smes	sme	NOUN
esutjss-287	20	16	)	)	PUNCT
esutjss-287	20	17	are	be	AUX
esutjss-287	20	18	divided	divide	VERB
esutjss-287	20	19	into	into	ADP
esutjss-287	20	20	four	four	NUM
esutjss-287	20	21	divisions	division	NOUN
esutjss-287	20	22	by	by	ADP
esutjss-287	20	23	the	the	DET
esutjss-287	20	24	european	european	PROPN
esutjss-287	20	25	union	union	PROPN
esutjss-287	20	26	:	:	PUNCT
esutjss-287	20	27	micro	micro	NOUN
esutjss-287	20	28	-	-	NOUN
esutjss-287	20	29	firms	firm	NOUN
esutjss-287	20	30	,	,	PUNCT
esutjss-287	20	31	small	small	ADJ
esutjss-287	20	32	businesses	business	NOUN
esutjss-287	20	33	,	,	PUNCT
esutjss-287	20	34	medium	medium	ADJ
esutjss-287	20	35	-	-	PUNCT
esutjss-287	20	36	sized	sized	ADJ
esutjss-287	20	37	enterprises	enterprise	NOUN
esutjss-287	20	38	,	,	PUNCT
esutjss-287	20	39	and	and	CCONJ
esutjss-287	20	40	medium	medium	ADJ
esutjss-287	20	41	enterprises	enterprise	NOUN
esutjss-287	20	42	.	.	PUNCT
esutjss-287	21	1	small	small	ADJ
esutjss-287	21	2	enterprises	enterprise	NOUN
esutjss-287	21	3	are	be	AUX
esutjss-287	21	4	described	describe	VERB
esutjss-287	21	5	as	as	ADP
esutjss-287	21	6	having	have	VERB
esutjss-287	21	7	between	between	ADP
esutjss-287	21	8	10	10	NUM
esutjss-287	21	9	and	and	CCONJ
esutjss-287	21	10	100	100	NUM
esutjss-287	21	11	employees	employee	NOUN
esutjss-287	21	12	,	,	PUNCT
esutjss-287	21	13	while	while	SCONJ
esutjss-287	21	14	micro	micro	NOUN
esutjss-287	21	15	-	-	NOUN
esutjss-287	21	16	firms	firm	NOUN
esutjss-287	21	17	are	be	AUX
esutjss-287	21	18	classified	classify	VERB
esutjss-287	21	19	as	as	ADP
esutjss-287	21	20	having	have	VERB
esutjss-287	21	21	between	between	ADP
esutjss-287	21	22	0	0	NUM
esutjss-287	21	23	and	and	CCONJ
esutjss-287	21	24	100	100	NUM
esutjss-287	21	25	employees	employee	NOUN
esutjss-287	21	26	.	.	PUNCT
esutjss-287	22	1	in	in	ADP
esutjss-287	22	2	nigeria	nigeria	PROPN
esutjss-287	22	3	,	,	PUNCT
esutjss-287	22	4	a	a	DET
esutjss-287	22	5	small	small	ADJ
esutjss-287	22	6	business	business	NOUN
esutjss-287	22	7	is	be	AUX
esutjss-287	22	8	one	one	NUM
esutjss-287	22	9	that	that	PRON
esutjss-287	22	10	employs	employ	VERB
esutjss-287	22	11	11	11	NUM
esutjss-287	22	12	to	to	PART
esutjss-287	22	13	100	100	NUM
esutjss-287	22	14	people	people	NOUN
esutjss-287	22	15	and	and	CCONJ
esutjss-287	22	16	has	have	VERB
esutjss-287	22	17	total	total	ADJ
esutjss-287	22	18	expenses	expense	NOUN
esutjss-287	22	19	of	of	ADP
esutjss-287	22	20	n15	n15	PROPN
esutjss-287	22	21	million	million	NUM
esutjss-287	22	22	or	or	CCONJ
esutjss-287	22	23	less	less	ADJ
esutjss-287	22	24	,	,	PUNCT
esutjss-287	22	25	which	which	PRON
esutjss-287	22	26	includes	include	VERB
esutjss-287	22	27	working	working	NOUN
esutjss-287	22	28	capital	capital	NOUN
esutjss-287	22	29	but	but	CCONJ
esutjss-287	22	30	does	do	AUX
esutjss-287	22	31	not	not	PART
esutjss-287	22	32	include	include	VERB
esutjss-287	22	33	land	land	NOUN
esutjss-287	22	34	costs	cost	NOUN
esutjss-287	22	35	.	.	PUNCT
esutjss-287	23	1	according	accord	VERB
esutjss-287	23	2	to	to	ADP
esutjss-287	23	3	oliyide	oliyide	NOUN
esutjss-287	23	4	(	(	PUNCT
esutjss-287	23	5	2012	2012	NUM
esutjss-287	23	6	)	)	PUNCT
esutjss-287	23	7	,	,	PUNCT
esutjss-287	23	8	a	a	DET
esutjss-287	23	9	medium	medium	ADJ
esutjss-287	23	10	-	-	PUNCT
esutjss-287	23	11	sized	sized	ADJ
esutjss-287	23	12	company	company	NOUN
esutjss-287	23	13	is	be	AUX
esutjss-287	23	14	one	one	NUM
esutjss-287	23	15	that	that	PRON
esutjss-287	23	16	employs	employ	VERB
esutjss-287	23	17	101	101	NUM
esutjss-287	23	18	to	to	PART
esutjss-287	23	19	300	300	NUM
esutjss-287	23	20	people	people	NOUN
esutjss-287	23	21	and	and	CCONJ
esutjss-287	23	22	whose	whose	DET
esutjss-287	23	23	total	total	ADJ
esutjss-287	23	24	expenses	expense	NOUN
esutjss-287	23	25	—	—	PUNCT
esutjss-287	23	26	including	include	VERB
esutjss-287	23	27	working	work	VERB
esutjss-287	23	28	capital	capital	NOUN
esutjss-287	23	29	but	but	CCONJ
esutjss-287	23	30	excluding	exclude	VERB
esutjss-287	23	31	land	land	NOUN
esutjss-287	23	32	costs	cost	NOUN
esutjss-287	23	33	—	—	PUNCT
esutjss-287	23	34	are	be	AUX
esutjss-287	23	35	greater	great	ADJ
esutjss-287	23	36	than	than	ADP
esutjss-287	23	37	n50	n50	NOUN
esutjss-287	23	38	million	million	NUM
esutjss-287	23	39	but	but	CCONJ
esutjss-287	23	40	less	less	ADJ
esutjss-287	23	41	than	than	ADP
esutjss-287	23	42	n200	n200	PROPN
esutjss-287	23	43	million	million	NUM
esutjss-287	23	44	.	.	PUNCT
esutjss-287	24	1	as	as	SCONJ
esutjss-287	24	2	demonstrated	demonstrate	VERB
esutjss-287	24	3	in	in	ADP
esutjss-287	24	4	the	the	DET
esutjss-287	24	5	above	above	ADJ
esutjss-287	24	6	statement	statement	NOUN
esutjss-287	24	7	,	,	PUNCT
esutjss-287	24	8	all	all	DET
esutjss-287	24	9	smes	sme	NOUN
esutjss-287	24	10	usually	usually	ADV
esutjss-287	24	11	have	have	VERB
esutjss-287	24	12	a	a	DET
esutjss-287	24	13	cap	cap	NOUN
esutjss-287	24	14	on	on	ADP
esutjss-287	24	15	their	their	PRON
esutjss-287	24	16	working	work	VERB
esutjss-287	24	17	capital	capital	NOUN
esutjss-287	24	18	,	,	PUNCT
esutjss-287	24	19	which	which	PRON
esutjss-287	24	20	does	do	AUX
esutjss-287	24	21	not	not	PART
esutjss-287	24	22	include	include	VERB
esutjss-287	24	23	the	the	DET
esutjss-287	24	24	cost	cost	NOUN
esutjss-287	24	25	of	of	ADP
esutjss-287	24	26	land	land	NOUN
esutjss-287	24	27	or	or	CCONJ
esutjss-287	24	28	the	the	DET
esutjss-287	24	29	number	number	NOUN
esutjss-287	24	30	of	of	ADP
esutjss-287	24	31	employees	employee	NOUN
esutjss-287	24	32	.	.	PUNCT
esutjss-287	25	1	the	the	DET
esutjss-287	25	2	person	person	NOUN
esutjss-287	25	3	in	in	ADP
esutjss-287	25	4	charge	charge	NOUN
esutjss-287	25	5	of	of	ADP
esutjss-287	25	6	operating	operate	VERB
esutjss-287	25	7	,	,	PUNCT
esutjss-287	25	8	overseeing	overseeing	NOUN
esutjss-287	25	9	,	,	PUNCT
esutjss-287	25	10	and	and	CCONJ
esutjss-287	25	11	managing	manage	VERB
esutjss-287	25	12	smes	sme	NOUN
esutjss-287	25	13	is	be	AUX
esutjss-287	25	14	referred	refer	VERB
esutjss-287	25	15	to	to	ADP
esutjss-287	25	16	as	as	ADP
esutjss-287	25	17	the	the	DET
esutjss-287	25	18	owner	owner	NOUN
esutjss-287	25	19	,	,	PUNCT
esutjss-287	25	20	manager	manager	NOUN
esutjss-287	25	21	,	,	PUNCT
esutjss-287	25	22	ceo	ceo	NOUN
esutjss-287	25	23	,	,	PUNCT
esutjss-287	25	24	or	or	CCONJ
esutjss-287	25	25	business	business	NOUN
esutjss-287	25	26	operator	operator	NOUN
esutjss-287	25	27	.	.	PUNCT
esutjss-287	26	1	a	a	DET
esutjss-287	26	2	continuous	continuous	ADJ
esutjss-287	26	3	,	,	PUNCT
esutjss-287	26	4	long	long	ADJ
esutjss-287	26	5	-	-	PUNCT
esutjss-287	26	6	term	term	NOUN
esutjss-287	26	7	profit	profit	NOUN
esutjss-287	26	8	is	be	AUX
esutjss-287	26	9	the	the	DET
esutjss-287	26	10	primary	primary	ADJ
esutjss-287	26	11	goal	goal	NOUN
esutjss-287	26	12	of	of	ADP
esutjss-287	26	13	smes	sme	NOUN
esutjss-287	26	14	,	,	PUNCT
esutjss-287	26	15	which	which	PRON
esutjss-287	26	16	are	be	AUX
esutjss-287	26	17	defined	define	VERB
esutjss-287	26	18	as	as	ADP
esutjss-287	26	19	businesses	business	NOUN
esutjss-287	26	20	owned	own	VERB
esutjss-287	26	21	or	or	CCONJ
esutjss-287	26	22	operated	operate	VERB
esutjss-287	26	23	by	by	ADP
esutjss-287	26	24	a	a	DET
esutjss-287	26	25	company	company	NOUN
esutjss-287	26	26	manager	manager	NOUN
esutjss-287	26	27	(	(	PUNCT
esutjss-287	26	28	a	a	DET
esutjss-287	26	29	single	single	ADJ
esutjss-287	26	30	individual	individual	NOUN
esutjss-287	26	31	)	)	PUNCT
esutjss-287	26	32	or	or	CCONJ
esutjss-287	26	33	partners	partner	NOUN
esutjss-287	26	34	(	(	PUNCT
esutjss-287	26	35	2017	2017	NUM
esutjss-287	26	36	)	)	PUNCT
esutjss-287	26	37	.	.	PUNCT
esutjss-287	27	1	a	a	DET
esutjss-287	27	2	sme	sme	NOUN
esutjss-287	27	3	owner	owner	NOUN
esutjss-287	27	4	is	be	AUX
esutjss-287	27	5	defined	define	VERB
esutjss-287	27	6	by	by	ADP
esutjss-287	27	7	sahut	sahut	NOUN
esutjss-287	27	8	and	and	CCONJ
esutjss-287	27	9	peris	peris	PROPN
esutjss-287	27	10	-	-	PUNCT
esutjss-287	27	11	ortiz	ortiz	PROPN
esutjss-287	27	12	(	(	PUNCT
esutjss-287	27	13	2014	2014	NUM
esutjss-287	27	14	)	)	PUNCT
esutjss-287	27	15	as	as	ADP
esutjss-287	27	16	an	an	DET
esutjss-287	27	17	individual	individual	NOUN
esutjss-287	27	18	who	who	PRON
esutjss-287	27	19	establishes	establish	VERB
esutjss-287	27	20	and	and	CCONJ
esutjss-287	27	21	manages	manage	VERB
esutjss-287	27	22	a	a	DET
esutjss-287	27	23	business	business	NOUN
esutjss-287	27	24	primarily	primarily	ADV
esutjss-287	27	25	for	for	ADP
esutjss-287	27	26	personal	personal	ADJ
esutjss-287	27	27	goals	goal	NOUN
esutjss-287	27	28	(	(	PUNCT
esutjss-287	27	29	such	such	ADJ
esutjss-287	27	30	as	as	ADP
esutjss-287	27	31	providing	provide	VERB
esutjss-287	27	32	for	for	ADP
esutjss-287	27	33	their	their	PRON
esutjss-287	27	34	family	family	NOUN
esutjss-287	27	35	)	)	PUNCT
esutjss-287	27	36	and	and	CCONJ
esutjss-287	27	37	whose	whose	DET
esutjss-287	27	38	primary	primary	ADJ
esutjss-287	27	39	source	source	NOUN
esutjss-287	27	40	of	of	ADP
esutjss-287	27	41	income	income	NOUN
esutjss-287	27	42	occupies	occupy	VERB
esutjss-287	27	43	the	the	DET
esutjss-287	27	44	majority	majority	NOUN
esutjss-287	27	45	of	of	ADP
esutjss-287	27	46	their	their	PRON
esutjss-287	27	47	time	time	NOUN
esutjss-287	27	48	and	and	CCONJ
esutjss-287	27	49	resources	resource	NOUN
esutjss-287	27	50	.	.	PUNCT
esutjss-287	28	1	this	this	DET
esutjss-287	28	2	research	research	NOUN
esutjss-287	28	3	defines	define	VERB
esutjss-287	28	4	sme	sme	NOUN
esutjss-287	28	5	owners	owner	NOUN
esutjss-287	28	6	as	as	ADP
esutjss-287	28	7	those	those	PRON
esutjss-287	28	8	who	who	PRON
esutjss-287	28	9	assume	assume	VERB
esutjss-287	28	10	risk	risk	NOUN
esutjss-287	28	11	in	in	ADP
esutjss-287	28	12	order	order	NOUN
esutjss-287	28	13	to	to	PART
esutjss-287	28	14	maximize	maximize	VERB
esutjss-287	28	15	profits	profit	NOUN
esutjss-287	28	16	from	from	ADP
esutjss-287	28	17	any	any	DET
esutjss-287	28	18	business	business	NOUN
esutjss-287	28	19	activity	activity	NOUN
esutjss-287	28	20	.	.	PUNCT
esutjss-287	29	1	sme	sme	PROPN
esutjss-287	29	2	's	's	PART
esutjss-287	29	3	are	be	AUX
esutjss-287	29	4	significant	significant	ADJ
esutjss-287	29	5	from	from	ADP
esutjss-287	29	6	both	both	CCONJ
esutjss-287	29	7	an	an	DET
esutjss-287	29	8	economic	economic	ADJ
esutjss-287	29	9	and	and	CCONJ
esutjss-287	29	10	social	social	ADJ
esutjss-287	29	11	perspective	perspective	NOUN
esutjss-287	29	12	.	.	PUNCT
esutjss-287	30	1	nikoli	nikoli	NOUN
esutjss-287	30	2	,	,	PUNCT
esutjss-287	30	3	dhamo	dhamo	PROPN
esutjss-287	30	4	,	,	PUNCT
esutjss-287	30	5	schulte	schulte	PROPN
esutjss-287	30	6	,	,	PUNCT
esutjss-287	30	7	mihajlovi	mihajlovi	NOUN
esutjss-287	30	8	,	,	PUNCT
esutjss-287	30	9	and	and	CCONJ
esutjss-287	30	10	kume	kume	PROPN
esutjss-287	30	11	(	(	PUNCT
esutjss-287	30	12	2015	2015	NUM
esutjss-287	30	13	)	)	PUNCT
esutjss-287	30	14	state	state	NOUN
esutjss-287	30	15	that	that	PRON
esutjss-287	30	16	smes	sme	NOUN
esutjss-287	30	17	provide	provide	VERB
esutjss-287	30	18	a	a	DET
esutjss-287	30	19	number	number	NOUN
esutjss-287	30	20	of	of	ADP
esutjss-287	30	21	functions	function	NOUN
esutjss-287	30	22	,	,	PUNCT
esutjss-287	30	23	including	include	VERB
esutjss-287	30	24	.	.	PUNCT
esutjss-287	30	25	nikoli	nikoli	PROPN
esutjss-287	30	26	,	,	PUNCT
esutjss-287	30	27	dhamo	dhamo	PROPN
esutjss-287	30	28	,	,	PUNCT
esutjss-287	30	29	schulte	schulte	PROPN
esutjss-287	30	30	,	,	PUNCT
esutjss-287	30	31	mihajlovi	mihajlovi	NOUN
esutjss-287	30	32	,	,	PUNCT
esutjss-287	30	33	and	and	CCONJ
esutjss-287	30	34	kume	kume	PROPN
esutjss-287	30	35	(	(	PUNCT
esutjss-287	30	36	2015	2015	NUM
esutjss-287	30	37	)	)	PUNCT
esutjss-287	30	38	state	state	NOUN
esutjss-287	30	39	that	that	PRON
esutjss-287	30	40	smes	sme	NOUN
esutjss-287	30	41	have	have	VERB
esutjss-287	30	42	a	a	DET
esutjss-287	30	43	number	number	NOUN
esutjss-287	30	44	of	of	ADP
esutjss-287	30	45	functions	function	NOUN
esutjss-287	30	46	,	,	PUNCT
esutjss-287	30	47	such	such	ADJ
esutjss-287	30	48	as	as	ADP
esutjss-287	30	49	creating	create	VERB
esutjss-287	30	50	jobs	job	NOUN
esutjss-287	30	51	and	and	CCONJ
esutjss-287	30	52	selling	sell	VERB
esutjss-287	30	53	locally	locally	ADV
esutjss-287	30	54	produced	produce	VERB
esutjss-287	30	55	goods	good	NOUN
esutjss-287	30	56	,	,	PUNCT
esutjss-287	30	57	encouraging	encourage	VERB
esutjss-287	30	58	innovation	innovation	NOUN
esutjss-287	30	59	,	,	PUNCT
esutjss-287	30	60	implementing	implement	VERB
esutjss-287	30	61	business	business	NOUN
esutjss-287	30	62	ideas	idea	NOUN
esutjss-287	30	63	,	,	PUNCT
esutjss-287	30	64	promoting	promote	VERB
esutjss-287	30	65	regional	regional	ADJ
esutjss-287	30	66	economic	economic	ADJ
esutjss-287	30	67	integration	integration	NOUN
esutjss-287	30	68	,	,	PUNCT
esutjss-287	30	69	and	and	CCONJ
esutjss-287	30	70	upholding	uphold	VERB
esutjss-287	30	71	social	social	ADJ
esutjss-287	30	72	stability	stability	NOUN
esutjss-287	30	73	.	.	PUNCT
esutjss-287	31	1	statement	statement	NOUN
esutjss-287	31	2	of	of	ADP
esutjss-287	31	3	problem	problem	NOUN
esutjss-287	31	4	small	small	ADJ
esutjss-287	31	5	and	and	CCONJ
esutjss-287	31	6	medium	medium	ADJ
esutjss-287	31	7	-	-	PUNCT
esutjss-287	31	8	sized	sized	ADJ
esutjss-287	31	9	businesses	business	NOUN
esutjss-287	31	10	,	,	PUNCT
esutjss-287	31	11	or	or	CCONJ
esutjss-287	31	12	smes	sme	NOUN
esutjss-287	31	13	,	,	PUNCT
esutjss-287	31	14	are	be	AUX
esutjss-287	31	15	widely	widely	ADV
esutjss-287	31	16	recognized	recognize	VERB
esutjss-287	31	17	as	as	ADP
esutjss-287	31	18	the	the	DET
esutjss-287	31	19	main	main	ADJ
esutjss-287	31	20	forces	force	NOUN
esutjss-287	31	21	behind	behind	ADP
esutjss-287	31	22	economic	economic	ADJ
esutjss-287	31	23	growth	growth	NOUN
esutjss-287	31	24	and	and	CCONJ
esutjss-287	31	25	job	job	NOUN
esutjss-287	31	26	creation	creation	NOUN
esutjss-287	31	27	.	.	PUNCT
esutjss-287	32	1	insufficient	insufficient	ADJ
esutjss-287	32	2	fraud	fraud	NOUN
esutjss-287	32	3	control	control	PROPN
esutjss-287	32	4	protocols	protocol	NOUN
esutjss-287	32	5	negatively	negatively	ADV
esutjss-287	32	6	impact	impact	VERB
esutjss-287	32	7	small	small	ADJ
esutjss-287	32	8	and	and	CCONJ
esutjss-287	32	9	medium	medium	ADJ
esutjss-287	32	10	-	-	PUNCT
esutjss-287	32	11	sized	sized	ADJ
esutjss-287	32	12	enterprises	enterprise	NOUN
esutjss-287	32	13	in	in	ADP
esutjss-287	32	14	enugu	enugu	PROPN
esutjss-287	32	15	state	state	NOUN
esutjss-287	32	16	.	.	PUNCT
esutjss-287	33	1	the	the	DET
esutjss-287	33	2	expansion	expansion	NOUN
esutjss-287	33	3	and	and	CCONJ
esutjss-287	33	4	profitability	profitability	NOUN
esutjss-287	33	5	of	of	ADP
esutjss-287	33	6	smes	sme	NOUN
esutjss-287	33	7	have	have	AUX
esutjss-287	33	8	been	be	AUX
esutjss-287	33	9	put	put	VERB
esutjss-287	33	10	in	in	ADP
esutjss-287	33	11	danger	danger	NOUN
esutjss-287	33	12	by	by	ADP
esutjss-287	33	13	the	the	DET
esutjss-287	33	14	rapid	rapid	ADJ
esutjss-287	33	15	development	development	NOUN
esutjss-287	33	16	of	of	ADP
esutjss-287	33	17	the	the	DET
esutjss-287	33	18	digital	digital	ADJ
esutjss-287	33	19	economy	economy	NOUN
esutjss-287	33	20	in	in	ADP
esutjss-287	33	21	the	the	DET
esutjss-287	33	22	twenty	twenty	NUM
esutjss-287	33	23	-	-	PUNCT
esutjss-287	33	24	first	first	ADJ
esutjss-287	33	25	century	century	NOUN
esutjss-287	33	26	,	,	PUNCT
esutjss-287	33	27	the	the	DET
esutjss-287	33	28	widespread	widespread	ADJ
esutjss-287	33	29	use	use	NOUN
esutjss-287	33	30	of	of	ADP
esutjss-287	33	31	online	online	ADJ
esutjss-287	33	32	transaction	transaction	NOUN
esutjss-287	33	33	systems	system	NOUN
esutjss-287	33	34	,	,	PUNCT
esutjss-287	33	35	and	and	CCONJ
esutjss-287	33	36	the	the	DET
esutjss-287	33	37	lack	lack	NOUN
esutjss-287	33	38	of	of	ADP
esutjss-287	33	39	knowledge	knowledge	NOUN
esutjss-287	33	40	and	and	CCONJ
esutjss-287	33	41	experience	experience	NOUN
esutjss-287	33	42	needed	need	VERB
esutjss-287	33	43	to	to	PART
esutjss-287	33	44	protect	protect	VERB
esutjss-287	33	45	against	against	ADP
esutjss-287	33	46	cybercriminals	cybercriminal	NOUN
esutjss-287	33	47	.	.	PUNCT
esutjss-287	34	1	a	a	DET
esutjss-287	34	2	weak	weak	ADJ
esutjss-287	34	3	organizational	organizational	ADJ
esutjss-287	34	4	structure	structure	NOUN
esutjss-287	34	5	and	and	CCONJ
esutjss-287	34	6	a	a	DET
esutjss-287	34	7	lack	lack	NOUN
esutjss-287	34	8	of	of	ADP
esutjss-287	34	9	managerial	managerial	ADJ
esutjss-287	34	10	experience	experience	NOUN
esutjss-287	34	11	used	use	VERB
esutjss-287	34	12	to	to	PART
esutjss-287	34	13	supervise	supervise	VERB
esutjss-287	34	14	internal	internal	ADJ
esutjss-287	34	15	processes	process	NOUN
esutjss-287	34	16	are	be	AUX
esutjss-287	34	17	common	common	ADJ
esutjss-287	34	18	causes	cause	NOUN
esutjss-287	34	19	of	of	ADP
esutjss-287	34	20	fraud	fraud	NOUN
esutjss-287	34	21	.	.	PUNCT
esutjss-287	35	1	smes	sme	NOUN
esutjss-287	35	2	must	must	AUX
esutjss-287	35	3	have	have	VERB
esutjss-287	35	4	greater	great	ADJ
esutjss-287	35	5	faith	faith	NOUN
esutjss-287	35	6	in	in	ADP
esutjss-287	35	7	their	their	PRON
esutjss-287	35	8	employees	employee	NOUN
esutjss-287	35	9	because	because	SCONJ
esutjss-287	35	10	of	of	ADP
esutjss-287	35	11	their	their	PRON
esutjss-287	35	12	limited	limited	ADJ
esutjss-287	35	13	ability	ability	NOUN
esutjss-287	35	14	to	to	PART
esutjss-287	35	15	adopt	adopt	VERB
esutjss-287	35	16	consistent	consistent	ADJ
esutjss-287	35	17	fraud	fraud	NOUN
esutjss-287	35	18	control	control	NOUN
esutjss-287	35	19	measures	measure	NOUN
esutjss-287	35	20	through	through	ADP
esutjss-287	35	21	internal	internal	ADJ
esutjss-287	35	22	control	control	NOUN
esutjss-287	35	23	and	and	CCONJ
esutjss-287	35	24	internal	internal	ADJ
esutjss-287	35	25	audits	audits	NOUN
esutjss-287	35	26	.	.	PUNCT
esutjss-287	36	1	small	small	ADJ
esutjss-287	36	2	and	and	CCONJ
esutjss-287	36	3	medium	medium	ADJ
esutjss-287	36	4	-	-	PUNCT
esutjss-287	36	5	sized	sized	ADJ
esutjss-287	36	6	businesses	business	NOUN
esutjss-287	36	7	frequently	frequently	ADV
esutjss-287	36	8	use	use	VERB
esutjss-287	36	9	fewer	few	ADJ
esutjss-287	36	10	anti	anti	ADJ
esutjss-287	36	11	-	-	ADJ
esutjss-287	36	12	fraud	fraud	ADJ
esutjss-287	36	13	procedures	procedure	NOUN
esutjss-287	36	14	than	than	ADP
esutjss-287	36	15	larger	large	ADJ
esutjss-287	36	16	organizations	organization	NOUN
esutjss-287	36	17	,	,	PUNCT
esutjss-287	36	18	making	make	VERB
esutjss-287	36	19	them	they	PRON
esutjss-287	36	20	more	more	ADV
esutjss-287	36	21	vulnerable	vulnerable	ADJ
esutjss-287	36	22	to	to	ADP
esutjss-287	36	23	fraud	fraud	NOUN
esutjss-287	36	24	,	,	PUNCT
esutjss-287	36	25	as	as	ADP
esutjss-287	36	26	per	per	ADP
esutjss-287	36	27	the	the	DET
esutjss-287	36	28	2018	2018	NUM
esutjss-287	36	29	report	report	NOUN
esutjss-287	36	30	from	from	ADP
esutjss-287	36	31	the	the	DET
esutjss-287	36	32	association	association	NOUN
esutjss-287	36	33	of	of	ADP
esutjss-287	36	34	certified	certify	VERB
esutjss-287	36	35	fraud	fraud	NOUN
esutjss-287	36	36	examiners	examiner	NOUN
esutjss-287	36	37	.	.	PUNCT
esutjss-287	37	1	it	it	PRON
esutjss-287	37	2	is	be	AUX
esutjss-287	37	3	challenging	challenge	VERB
esutjss-287	37	4	to	to	PART
esutjss-287	37	5	gauge	gauge	VERB
esutjss-287	37	6	the	the	DET
esutjss-287	37	7	extent	extent	NOUN
esutjss-287	37	8	of	of	ADP
esutjss-287	37	9	fraud	fraud	NOUN
esutjss-287	37	10	in	in	ADP
esutjss-287	37	11	smes	sme	NOUN
esutjss-287	37	12	since	since	SCONJ
esutjss-287	37	13	many	many	ADJ
esutjss-287	37	14	of	of	ADP
esutjss-287	37	15	its	its	PRON
esutjss-287	37	16	causes	cause	NOUN
esutjss-287	37	17	are	be	AUX
esutjss-287	37	18	either	either	CCONJ
esutjss-287	37	19	overlooked	overlook	VERB
esutjss-287	37	20	or	or	CCONJ
esutjss-287	37	21	not	not	PART
esutjss-287	37	22	disclosed	disclose	VERB
esutjss-287	37	23	.	.	PUNCT
esutjss-287	38	1	managers	manager	NOUN
esutjss-287	38	2	need	need	VERB
esutjss-287	38	3	to	to	PART
esutjss-287	38	4	have	have	VERB
esutjss-287	38	5	a	a	DET
esutjss-287	38	6	basic	basic	ADJ
esutjss-287	38	7	awareness	awareness	NOUN
esutjss-287	38	8	of	of	ADP
esutjss-287	38	9	fraud	fraud	NOUN
esutjss-287	38	10	control	control	NOUN
esutjss-287	38	11	methods	method	NOUN
esutjss-287	38	12	because	because	SCONJ
esutjss-287	38	13	employees	employee	NOUN
esutjss-287	38	14	commit	commit	VERB
esutjss-287	38	15	the	the	DET
esutjss-287	38	16	majority	majority	NOUN
esutjss-287	38	17	of	of	ADP
esutjss-287	38	18	fraud	fraud	NOUN
esutjss-287	38	19	.	.	PUNCT
esutjss-287	39	1	many	many	ADJ
esutjss-287	39	2	managers	manager	NOUN
esutjss-287	39	3	from	from	ADP
esutjss-287	39	4	smalland	smalland	NOUN
esutjss-287	39	5	medium	medium	ADJ
esutjss-287	39	6	-	-	PUNCT
esutjss-287	39	7	sized	sized	ADJ
esutjss-287	39	8	businesses	business	NOUN
esutjss-287	39	9	(	(	PUNCT
esutjss-287	39	10	smes	sme	NOUN
esutjss-287	39	11	)	)	PUNCT
esutjss-287	39	12	in	in	ADP
esutjss-287	39	13	enugu	enugu	PROPN
esutjss-287	39	14	state	state	NOUN
esutjss-287	39	15	have	have	AUX
esutjss-287	39	16	been	be	AUX
esutjss-287	39	17	duped	dupe	VERB
esutjss-287	39	18	and	and	CCONJ
esutjss-287	39	19	deceived	deceive	VERB
esutjss-287	39	20	by	by	ADP
esutjss-287	39	21	fraudulent	fraudulent	ADJ
esutjss-287	39	22	calls	call	NOUN
esutjss-287	39	23	purporting	purport	VERB
esutjss-287	39	24	to	to	PART
esutjss-287	39	25	obtain	obtain	VERB
esutjss-287	39	26	critical	critical	ADJ
esutjss-287	39	27	information	information	NOUN
esutjss-287	39	28	from	from	ADP
esutjss-287	39	29	account	account	NOUN
esutjss-287	39	30	holders	holder	NOUN
esutjss-287	39	31	.	.	PUNCT
esutjss-287	40	1	the	the	DET
esutjss-287	40	2	issue	issue	NOUN
esutjss-287	40	3	of	of	ADP
esutjss-287	40	4	a	a	DET
esutjss-287	40	5	fake	fake	ADJ
esutjss-287	40	6	notice	notice	NOUN
esutjss-287	40	7	from	from	ADP
esutjss-287	40	8	crafty	crafty	ADJ
esutjss-287	40	9	clients	client	NOUN
esutjss-287	40	10	comes	come	VERB
esutjss-287	40	11	up	up	ADP
esutjss-287	40	12	in	in	ADP
esutjss-287	40	13	another	another	DET
esutjss-287	40	14	scenario	scenario	NOUN
esutjss-287	40	15	.	.	PUNCT
esutjss-287	41	1	most	most	ADJ
esutjss-287	41	2	of	of	ADP
esutjss-287	41	3	the	the	DET
esutjss-287	41	4	time	time	NOUN
esutjss-287	41	5	,	,	PUNCT
esutjss-287	41	6	smes	smes	PROPN
esutjss-287	41	7	'	'	PART
esutjss-287	41	8	employees	employee	NOUN
esutjss-287	41	9	collaborate	collaborate	VERB
esutjss-287	41	10	with	with	ADP
esutjss-287	41	11	customers	customer	NOUN
esutjss-287	41	12	to	to	PART
esutjss-287	41	13	steal	steal	VERB
esutjss-287	41	14	and	and	CCONJ
esutjss-287	41	15	hide	hide	VERB
esutjss-287	41	16	these	these	DET
esutjss-287	41	17	dubious	dubious	ADJ
esutjss-287	41	18	actions	action	NOUN
esutjss-287	41	19	643	643	NUM
esutjss-287	41	20	by	by	ADP
esutjss-287	41	21	forging	forge	VERB
esutjss-287	41	22	invoices	invoice	NOUN
esutjss-287	41	23	and	and	CCONJ
esutjss-287	41	24	inflating	inflate	VERB
esutjss-287	41	25	product	product	NOUN
esutjss-287	41	26	costs	cost	NOUN
esutjss-287	41	27	in	in	ADP
esutjss-287	41	28	an	an	DET
esutjss-287	41	29	effort	effort	NOUN
esutjss-287	41	30	to	to	PART
esutjss-287	41	31	trick	trick	VERB
esutjss-287	41	32	other	other	ADJ
esutjss-287	41	33	customers	customer	NOUN
esutjss-287	41	34	and	and	CCONJ
esutjss-287	41	35	profit	profit	NOUN
esutjss-287	41	36	third	third	ADJ
esutjss-287	41	37	parties	party	NOUN
esutjss-287	41	38	.	.	PUNCT
esutjss-287	42	1	these	these	DET
esutjss-287	42	2	kinds	kind	NOUN
esutjss-287	42	3	of	of	ADP
esutjss-287	42	4	things	thing	NOUN
esutjss-287	42	5	happen	happen	VERB
esutjss-287	42	6	when	when	SCONJ
esutjss-287	42	7	ict	ict	PROPN
esutjss-287	42	8	devices	device	NOUN
esutjss-287	42	9	—	—	PUNCT
esutjss-287	42	10	like	like	ADP
esutjss-287	42	11	security	security	NOUN
esutjss-287	42	12	cameras	camera	NOUN
esutjss-287	42	13	,	,	PUNCT
esutjss-287	42	14	closedcircuit	closedcircuit	NOUN
esutjss-287	42	15	television	television	NOUN
esutjss-287	42	16	,	,	PUNCT
esutjss-287	42	17	alarm	alarm	NOUN
esutjss-287	42	18	systems	system	NOUN
esutjss-287	42	19	,	,	PUNCT
esutjss-287	42	20	and	and	CCONJ
esutjss-287	42	21	the	the	DET
esutjss-287	42	22	like	like	ADJ
esutjss-287	42	23	—	—	PUNCT
esutjss-287	42	24	are	be	AUX
esutjss-287	42	25	not	not	PART
esutjss-287	42	26	regularly	regularly	ADV
esutjss-287	42	27	and	and	CCONJ
esutjss-287	42	28	thoroughly	thoroughly	ADV
esutjss-287	42	29	watched	watch	VERB
esutjss-287	42	30	over	over	ADP
esutjss-287	42	31	.	.	PUNCT
esutjss-287	43	1	these	these	DET
esutjss-287	43	2	observations	observation	NOUN
esutjss-287	43	3	have	have	AUX
esutjss-287	43	4	caused	cause	VERB
esutjss-287	43	5	numerous	numerous	ADJ
esutjss-287	43	6	smes	sme	NOUN
esutjss-287	43	7	to	to	PART
esutjss-287	43	8	incur	incur	VERB
esutjss-287	43	9	irreversible	irreversible	ADJ
esutjss-287	43	10	losses	loss	NOUN
esutjss-287	43	11	,	,	PUNCT
esutjss-287	43	12	necessitating	necessitate	VERB
esutjss-287	43	13	their	their	PRON
esutjss-287	43	14	complete	complete	ADJ
esutjss-287	43	15	closure	closure	NOUN
esutjss-287	43	16	.	.	PUNCT
esutjss-287	44	1	in	in	ADP
esutjss-287	44	2	order	order	NOUN
esutjss-287	44	3	to	to	PART
esutjss-287	44	4	reduce	reduce	VERB
esutjss-287	44	5	the	the	DET
esutjss-287	44	6	impact	impact	NOUN
esutjss-287	44	7	of	of	ADP
esutjss-287	44	8	fraud	fraud	NOUN
esutjss-287	44	9	and	and	CCONJ
esutjss-287	44	10	its	its	PRON
esutjss-287	44	11	risk	risk	NOUN
esutjss-287	44	12	,	,	PUNCT
esutjss-287	44	13	analyze	analyze	VERB
esutjss-287	44	14	the	the	DET
esutjss-287	44	15	impact	impact	NOUN
esutjss-287	44	16	,	,	PUNCT
esutjss-287	44	17	and	and	CCONJ
esutjss-287	44	18	offer	offer	VERB
esutjss-287	44	19	helpful	helpful	ADJ
esutjss-287	44	20	recommendations	recommendation	NOUN
esutjss-287	44	21	for	for	ADP
esutjss-287	44	22	how	how	SCONJ
esutjss-287	44	23	to	to	PART
esutjss-287	44	24	identify	identify	VERB
esutjss-287	44	25	,	,	PUNCT
esutjss-287	44	26	detect	detect	NOUN
esutjss-287	44	27	,	,	PUNCT
esutjss-287	44	28	and	and	CCONJ
esutjss-287	44	29	prevent	prevent	VERB
esutjss-287	44	30	it	it	PRON
esutjss-287	44	31	,	,	PUNCT
esutjss-287	44	32	this	this	DET
esutjss-287	44	33	study	study	NOUN
esutjss-287	44	34	aims	aim	VERB
esutjss-287	44	35	to	to	PART
esutjss-287	44	36	identify	identify	VERB
esutjss-287	44	37	fraud	fraud	NOUN
esutjss-287	44	38	control	control	NOUN
esutjss-287	44	39	practices	practice	NOUN
esutjss-287	44	40	,	,	PUNCT
esutjss-287	44	41	such	such	ADJ
esutjss-287	44	42	as	as	ADP
esutjss-287	44	43	operating	operate	VERB
esutjss-287	44	44	internal	internal	ADJ
esutjss-287	44	45	fraud	fraud	NOUN
esutjss-287	44	46	control	control	NOUN
esutjss-287	44	47	practices	practice	NOUN
esutjss-287	44	48	,	,	PUNCT
esutjss-287	44	49	employees	employee	NOUN
esutjss-287	44	50	'	'	PART
esutjss-287	44	51	code	code	NOUN
esutjss-287	44	52	of	of	ADP
esutjss-287	44	53	conduct	conduct	NOUN
esutjss-287	44	54	fraud	fraud	NOUN
esutjss-287	44	55	control	control	NOUN
esutjss-287	44	56	practices	practice	NOUN
esutjss-287	44	57	,	,	PUNCT
esutjss-287	44	58	information	information	NOUN
esutjss-287	44	59	communication	communication	NOUN
esutjss-287	44	60	and	and	CCONJ
esutjss-287	44	61	technology	technology	NOUN
esutjss-287	44	62	(	(	PUNCT
esutjss-287	44	63	ict	ict	PROPN
esutjss-287	44	64	)	)	PUNCT
esutjss-287	44	65	fraud	fraud	NOUN
esutjss-287	44	66	control	control	NOUN
esutjss-287	44	67	practices	practice	NOUN
esutjss-287	44	68	,	,	PUNCT
esutjss-287	44	69	and	and	CCONJ
esutjss-287	44	70	insurance	insurance	NOUN
esutjss-287	44	71	fraud	fraud	NOUN
esutjss-287	44	72	control	control	NOUN
esutjss-287	44	73	practices	practice	NOUN
esutjss-287	44	74	,	,	PUNCT
esutjss-287	44	75	for	for	ADP
esutjss-287	44	76	the	the	DET
esutjss-287	44	77	sustainability	sustainability	NOUN
esutjss-287	44	78	of	of	ADP
esutjss-287	44	79	smes	sme	NOUN
esutjss-287	44	80	in	in	ADP
esutjss-287	44	81	enugu	enugu	PROPN
esutjss-287	44	82	state	state	PROPN
esutjss-287	44	83	.	.	PUNCT
esutjss-287	45	1	literature	literature	PROPN
esutjss-287	45	2	review	review	PROPN
esutjss-287	45	3	conceptually	conceptually	ADV
esutjss-287	45	4	,	,	PUNCT
esutjss-287	45	5	according	accord	VERB
esutjss-287	45	6	to	to	ADP
esutjss-287	45	7	olorunsegun	olorunsegun	PROPN
esutjss-287	45	8	(	(	PUNCT
esutjss-287	45	9	2010	2010	NUM
esutjss-287	45	10	)	)	PUNCT
esutjss-287	45	11	,	,	PUNCT
esutjss-287	45	12	fraud	fraud	NOUN
esutjss-287	45	13	affects	affect	VERB
esutjss-287	45	14	all	all	DET
esutjss-287	45	15	facets	facet	NOUN
esutjss-287	45	16	of	of	ADP
esutjss-287	45	17	the	the	DET
esutjss-287	45	18	economy	economy	NOUN
esutjss-287	45	19	and	and	CCONJ
esutjss-287	45	20	is	be	AUX
esutjss-287	45	21	a	a	DET
esutjss-287	45	22	significant	significant	ADJ
esutjss-287	45	23	concern	concern	NOUN
esutjss-287	45	24	for	for	ADP
esutjss-287	45	25	the	the	DET
esutjss-287	45	26	corporate	corporate	ADJ
esutjss-287	45	27	community	community	NOUN
esutjss-287	45	28	.	.	PUNCT
esutjss-287	46	1	adeoti	adeoti	PROPN
esutjss-287	46	2	(	(	PUNCT
esutjss-287	46	3	2011	2011	NUM
esutjss-287	46	4	)	)	PUNCT
esutjss-287	46	5	offered	offer	VERB
esutjss-287	46	6	proof	proof	NOUN
esutjss-287	46	7	that	that	SCONJ
esutjss-287	46	8	fraud	fraud	NOUN
esutjss-287	46	9	is	be	AUX
esutjss-287	46	10	an	an	DET
esutjss-287	46	11	issue	issue	NOUN
esutjss-287	46	12	for	for	ADP
esutjss-287	46	13	many	many	ADJ
esutjss-287	46	14	economic	economic	ADJ
esutjss-287	46	15	sectors	sector	NOUN
esutjss-287	46	16	and	and	CCONJ
esutjss-287	46	17	is	be	AUX
esutjss-287	46	18	not	not	PART
esutjss-287	46	19	limited	limit	VERB
esutjss-287	46	20	to	to	ADP
esutjss-287	46	21	small	small	ADJ
esutjss-287	46	22	and	and	CCONJ
esutjss-287	46	23	medium	medium	ADJ
esutjss-287	46	24	-	-	PUNCT
esutjss-287	46	25	sized	sized	ADJ
esutjss-287	46	26	enterprises	enterprise	NOUN
esutjss-287	46	27	.	.	PUNCT
esutjss-287	47	1	according	accord	VERB
esutjss-287	47	2	to	to	ADP
esutjss-287	47	3	dunne	dunne	PROPN
esutjss-287	47	4	(	(	PUNCT
esutjss-287	47	5	2014	2014	NUM
esutjss-287	47	6	)	)	PUNCT
esutjss-287	47	7	,	,	PUNCT
esutjss-287	47	8	fraud	fraud	NOUN
esutjss-287	47	9	is	be	AUX
esutjss-287	47	10	characterized	characterize	VERB
esutjss-287	47	11	as	as	ADP
esutjss-287	47	12	a	a	DET
esutjss-287	47	13	purposeful	purposeful	ADJ
esutjss-287	47	14	act	act	NOUN
esutjss-287	47	15	of	of	ADP
esutjss-287	47	16	deceit	deceit	NOUN
esutjss-287	47	17	committed	commit	VERB
esutjss-287	47	18	by	by	ADP
esutjss-287	47	19	an	an	DET
esutjss-287	47	20	individual	individual	NOUN
esutjss-287	47	21	,	,	PUNCT
esutjss-287	47	22	a	a	DET
esutjss-287	47	23	group	group	NOUN
esutjss-287	47	24	of	of	ADP
esutjss-287	47	25	individuals	individual	NOUN
esutjss-287	47	26	,	,	PUNCT
esutjss-287	47	27	or	or	CCONJ
esutjss-287	47	28	staff	staff	NOUN
esutjss-287	47	29	members	member	NOUN
esutjss-287	47	30	and	and	CCONJ
esutjss-287	47	31	management	management	NOUN
esutjss-287	47	32	of	of	ADP
esutjss-287	47	33	a	a	DET
esutjss-287	47	34	business	business	NOUN
esutjss-287	47	35	who	who	PRON
esutjss-287	47	36	have	have	VERB
esutjss-287	47	37	the	the	DET
esutjss-287	47	38	necessary	necessary	ADJ
esutjss-287	47	39	skills	skill	NOUN
esutjss-287	47	40	to	to	PART
esutjss-287	47	41	fabricate	fabricate	VERB
esutjss-287	47	42	financial	financial	ADJ
esutjss-287	47	43	reports	report	NOUN
esutjss-287	47	44	.	.	PUNCT
esutjss-287	48	1	other	other	ADJ
esutjss-287	48	2	forms	form	NOUN
esutjss-287	48	3	of	of	ADP
esutjss-287	48	4	fraud	fraud	NOUN
esutjss-287	48	5	control	control	NOUN
esutjss-287	48	6	methods	method	NOUN
esutjss-287	48	7	include	include	VERB
esutjss-287	48	8	employee	employee	NOUN
esutjss-287	48	9	codes	code	NOUN
esutjss-287	48	10	of	of	ADP
esutjss-287	48	11	conduct	conduct	NOUN
esutjss-287	48	12	,	,	PUNCT
esutjss-287	48	13	insurance	insurance	NOUN
esutjss-287	48	14	policy	policy	NOUN
esutjss-287	48	15	fraud	fraud	NOUN
esutjss-287	48	16	,	,	PUNCT
esutjss-287	48	17	internal	internal	ADJ
esutjss-287	48	18	fraud	fraud	NOUN
esutjss-287	48	19	,	,	PUNCT
esutjss-287	48	20	and	and	CCONJ
esutjss-287	48	21	fraud	fraud	NOUN
esutjss-287	48	22	involving	involve	VERB
esutjss-287	48	23	information	information	NOUN
esutjss-287	48	24	and	and	CCONJ
esutjss-287	48	25	communications	communication	NOUN
esutjss-287	48	26	technology	technology	NOUN
esutjss-287	48	27	.	.	PUNCT
esutjss-287	49	1	the	the	DET
esutjss-287	49	2	idea	idea	NOUN
esutjss-287	49	3	of	of	ADP
esutjss-287	49	4	internal	internal	ADJ
esutjss-287	49	5	control	control	NOUN
esutjss-287	49	6	is	be	AUX
esutjss-287	49	7	frequently	frequently	ADV
esutjss-287	49	8	used	use	VERB
esutjss-287	49	9	in	in	ADP
esutjss-287	49	10	operational	operational	ADJ
esutjss-287	49	11	contexts	context	NOUN
esutjss-287	49	12	as	as	ADP
esutjss-287	49	13	a	a	DET
esutjss-287	49	14	component	component	NOUN
esutjss-287	49	15	of	of	ADP
esutjss-287	49	16	management	management	NOUN
esutjss-287	49	17	's	's	PART
esutjss-287	49	18	efforts	effort	NOUN
esutjss-287	49	19	to	to	PART
esutjss-287	49	20	guarantee	guarantee	VERB
esutjss-287	49	21	the	the	DET
esutjss-287	49	22	efficacy	efficacy	NOUN
esutjss-287	49	23	,	,	PUNCT
esutjss-287	49	24	dependability	dependability	NOUN
esutjss-287	49	25	,	,	PUNCT
esutjss-287	49	26	and	and	CCONJ
esutjss-287	49	27	efficiency	efficiency	NOUN
esutjss-287	49	28	of	of	ADP
esutjss-287	49	29	corporate	corporate	ADJ
esutjss-287	49	30	operations	operation	NOUN
esutjss-287	49	31	.	.	PUNCT
esutjss-287	50	1	internal	internal	ADJ
esutjss-287	50	2	controls	control	NOUN
esutjss-287	50	3	are	be	AUX
esutjss-287	50	4	policies	policy	NOUN
esutjss-287	50	5	,	,	PUNCT
esutjss-287	50	6	practices	practice	NOUN
esutjss-287	50	7	,	,	PUNCT
esutjss-287	50	8	or	or	CCONJ
esutjss-287	50	9	processes	process	NOUN
esutjss-287	50	10	used	use	VERB
esutjss-287	50	11	within	within	ADP
esutjss-287	50	12	the	the	DET
esutjss-287	50	13	accounting	accounting	NOUN
esutjss-287	50	14	cycle	cycle	NOUN
esutjss-287	50	15	to	to	PART
esutjss-287	50	16	stop	stop	VERB
esutjss-287	50	17	,	,	PUNCT
esutjss-287	50	18	identify	identify	VERB
esutjss-287	50	19	,	,	PUNCT
esutjss-287	50	20	or	or	CCONJ
esutjss-287	50	21	address	address	NOUN
esutjss-287	50	22	fraud	fraud	NOUN
esutjss-287	50	23	and	and	CCONJ
esutjss-287	50	24	error	error	NOUN
esutjss-287	50	25	,	,	PUNCT
esutjss-287	50	26	according	accord	VERB
esutjss-287	50	27	to	to	ADP
esutjss-287	50	28	turner	turner	NOUN
esutjss-287	50	29	and	and	CCONJ
esutjss-287	50	30	weickgenant	weickgenant	ADJ
esutjss-287	50	31	(	(	PUNCT
esutjss-287	50	32	2013	2013	NUM
esutjss-287	50	33	)	)	PUNCT
esutjss-287	50	34	.	.	PUNCT
esutjss-287	51	1	internal	internal	ADJ
esutjss-287	51	2	control	control	NOUN
esutjss-287	51	3	is	be	AUX
esutjss-287	51	4	a	a	DET
esutjss-287	51	5	process	process	NOUN
esutjss-287	51	6	-	-	PUNCT
esutjss-287	51	7	oriented	orient	VERB
esutjss-287	51	8	discipline	discipline	NOUN
esutjss-287	51	9	that	that	PRON
esutjss-287	51	10	prioritizes	prioritize	VERB
esutjss-287	51	11	company	company	NOUN
esutjss-287	51	12	processes	process	NOUN
esutjss-287	51	13	over	over	ADP
esutjss-287	51	14	their	their	PRON
esutjss-287	51	15	results	result	NOUN
esutjss-287	51	16	,	,	PUNCT
esutjss-287	51	17	according	accord	VERB
esutjss-287	51	18	to	to	ADP
esutjss-287	51	19	provasi	provasi	NOUN
esutjss-287	51	20	and	and	CCONJ
esutjss-287	51	21	riva	riva	PROPN
esutjss-287	51	22	(	(	PUNCT
esutjss-287	51	23	2015	2015	NUM
esutjss-287	51	24	)	)	PUNCT
esutjss-287	51	25	.	.	PUNCT
esutjss-287	52	1	studies	study	NOUN
esutjss-287	52	2	by	by	ADP
esutjss-287	52	3	edori	edori	PROPN
esutjss-287	52	4	and	and	CCONJ
esutjss-287	52	5	ogaluzor	ogaluzor	PROPN
esutjss-287	52	6	(	(	PUNCT
esutjss-287	52	7	2018	2018	NUM
esutjss-287	52	8	)	)	PUNCT
esutjss-287	52	9	,	,	PUNCT
esutjss-287	52	10	cerrone	cerrone	PROPN
esutjss-287	52	11	(	(	PUNCT
esutjss-287	52	12	2012	2012	NUM
esutjss-287	52	13	)	)	PUNCT
esutjss-287	52	14	,	,	PUNCT
esutjss-287	52	15	hopwood	hopwood	PROPN
esutjss-287	52	16	,	,	PUNCT
esutjss-287	52	17	leiner	leiner	NOUN
esutjss-287	52	18	,	,	PUNCT
esutjss-287	52	19	and	and	CCONJ
esutjss-287	52	20	young	young	ADJ
esutjss-287	52	21	(	(	PUNCT
esutjss-287	52	22	2012	2012	NUM
esutjss-287	52	23	)	)	PUNCT
esutjss-287	52	24	,	,	PUNCT
esutjss-287	52	25	the	the	DET
esutjss-287	52	26	treadway	treadway	PROPN
esutjss-287	52	27	commission	commission	NOUN
esutjss-287	52	28	's	's	PART
esutjss-287	52	29	committee	committee	NOUN
esutjss-287	52	30	of	of	ADP
esutjss-287	52	31	sponsoring	sponsor	VERB
esutjss-287	52	32	organizations	organization	NOUN
esutjss-287	52	33	(	(	PUNCT
esutjss-287	52	34	coso	coso	NOUN
esutjss-287	52	35	)	)	PUNCT
esutjss-287	52	36	(	(	PUNCT
esutjss-287	52	37	2013	2013	NUM
esutjss-287	52	38	)	)	PUNCT
esutjss-287	52	39	,	,	PUNCT
esutjss-287	52	40	yuniarti	yuniarti	VERB
esutjss-287	52	41	and	and	CCONJ
esutjss-287	52	42	ariandi	ariandi	PROPN
esutjss-287	52	43	(	(	PUNCT
esutjss-287	52	44	2017	2017	NUM
esutjss-287	52	45	)	)	PUNCT
esutjss-287	52	46	,	,	PUNCT
esutjss-287	52	47	hamdani	hamdani	NOUN
esutjss-287	52	48	and	and	CCONJ
esutjss-287	52	49	riski	riski	PROPN
esutjss-287	52	50	(	(	PUNCT
esutjss-287	52	51	2016	2016	NUM
esutjss-287	52	52	)	)	PUNCT
esutjss-287	52	53	,	,	PUNCT
esutjss-287	52	54	and	and	CCONJ
esutjss-287	52	55	others	other	NOUN
esutjss-287	52	56	have	have	AUX
esutjss-287	52	57	shown	show	VERB
esutjss-287	52	58	that	that	SCONJ
esutjss-287	52	59	commercial	commercial	ADJ
esutjss-287	52	60	organizations	organization	NOUN
esutjss-287	52	61	generally	generally	ADV
esutjss-287	52	62	utilize	utilize	VERB
esutjss-287	52	63	internal	internal	ADJ
esutjss-287	52	64	control	control	NOUN
esutjss-287	52	65	systems	system	NOUN
esutjss-287	52	66	to	to	PART
esutjss-287	52	67	monitor	monitor	VERB
esutjss-287	52	68	operational	operational	ADJ
esutjss-287	52	69	operations	operation	NOUN
esutjss-287	52	70	only	only	ADV
esutjss-287	52	71	to	to	PART
esutjss-287	52	72	avoid	avoid	VERB
esutjss-287	52	73	the	the	DET
esutjss-287	52	74	misuse	misuse	NOUN
esutjss-287	52	75	of	of	ADP
esutjss-287	52	76	the	the	DET
esutjss-287	52	77	organization	organization	NOUN
esutjss-287	52	78	's	's	PART
esutjss-287	52	79	resources	resource	NOUN
esutjss-287	52	80	to	to	PART
esutjss-287	52	81	protect	protect	VERB
esutjss-287	52	82	themselves	themselves	PRON
esutjss-287	52	83	.	.	PUNCT
esutjss-287	53	1	the	the	DET
esutjss-287	53	2	development	development	NOUN
esutjss-287	53	3	of	of	ADP
esutjss-287	53	4	awareness	awareness	NOUN
esutjss-287	53	5	and	and	CCONJ
esutjss-287	53	6	procedures	procedure	NOUN
esutjss-287	53	7	,	,	PUNCT
esutjss-287	53	8	along	along	ADP
esutjss-287	53	9	with	with	ADP
esutjss-287	53	10	a	a	DET
esutjss-287	53	11	well	well	ADV
esutjss-287	53	12	-	-	PUNCT
esutjss-287	53	13	defined	define	VERB
esutjss-287	53	14	set	set	NOUN
esutjss-287	53	15	of	of	ADP
esutjss-287	53	16	laws	law	NOUN
esutjss-287	53	17	and	and	CCONJ
esutjss-287	53	18	regulations	regulation	NOUN
esutjss-287	53	19	,	,	PUNCT
esutjss-287	53	20	moral	moral	ADJ
esutjss-287	53	21	principles	principle	NOUN
esutjss-287	53	22	,	,	PUNCT
esutjss-287	53	23	and	and	CCONJ
esutjss-287	53	24	policies	policy	NOUN
esutjss-287	53	25	,	,	PUNCT
esutjss-287	53	26	are	be	AUX
esutjss-287	53	27	necessary	necessary	ADJ
esutjss-287	53	28	for	for	ADP
esutjss-287	53	29	fraud	fraud	NOUN
esutjss-287	53	30	control	control	NOUN
esutjss-287	53	31	techniques	technique	NOUN
esutjss-287	53	32	and	and	CCONJ
esutjss-287	53	33	employee	employee	NOUN
esutjss-287	53	34	codes	code	NOUN
esutjss-287	53	35	of	of	ADP
esutjss-287	53	36	conduct	conduct	NOUN
esutjss-287	53	37	.	.	PUNCT
esutjss-287	54	1	thus	thus	ADV
esutjss-287	54	2	,	,	PUNCT
esutjss-287	54	3	research	research	NOUN
esutjss-287	54	4	by	by	ADP
esutjss-287	54	5	nwankwo	nwankwo	PROPN
esutjss-287	54	6	(	(	PUNCT
esutjss-287	54	7	2012	2012	NUM
esutjss-287	54	8	)	)	PUNCT
esutjss-287	54	9	,	,	PUNCT
esutjss-287	54	10	kinyua	kinyua	X
esutjss-287	54	11	(	(	PUNCT
esutjss-287	54	12	2013	2013	NUM
esutjss-287	54	13	)	)	PUNCT
esutjss-287	54	14	,	,	PUNCT
esutjss-287	54	15	kombate	kombate	NOUN
esutjss-287	54	16	(	(	PUNCT
esutjss-287	54	17	2016	2016	NUM
esutjss-287	54	18	)	)	PUNCT
esutjss-287	54	19	,	,	PUNCT
esutjss-287	54	20	onyeonoru	onyeonoru	NOUN
esutjss-287	54	21	,	,	PUNCT
esutjss-287	54	22	omolawal	omolawal	PROPN
esutjss-287	54	23	,	,	PUNCT
esutjss-287	54	24	and	and	CCONJ
esutjss-287	54	25	okunola	okunola	PROPN
esutjss-287	54	26	(	(	PUNCT
esutjss-287	54	27	2019	2019	NUM
esutjss-287	54	28	)	)	PUNCT
esutjss-287	54	29	,	,	PUNCT
esutjss-287	54	30	rahaman	rahaman	NOUN
esutjss-287	54	31	,	,	PUNCT
esutjss-287	54	32	gupta	gupta	PROPN
esutjss-287	54	33	,	,	PUNCT
esutjss-287	54	34	ali	ali	PROPN
esutjss-287	54	35	,	,	PUNCT
esutjss-287	54	36	ali	ali	PROPN
esutjss-287	54	37	,	,	PUNCT
esutjss-287	54	38	and	and	CCONJ
esutjss-287	54	39	taru	taru	NOUN
esutjss-287	54	40	(	(	PUNCT
esutjss-287	54	41	2021	2021	NUM
esutjss-287	54	42	)	)	PUNCT
esutjss-287	54	43	,	,	PUNCT
esutjss-287	54	44	and	and	CCONJ
esutjss-287	54	45	others	other	NOUN
esutjss-287	54	46	discovered	discover	VERB
esutjss-287	54	47	some	some	DET
esutjss-287	54	48	clever	clever	ADJ
esutjss-287	54	49	ways	way	NOUN
esutjss-287	54	50	to	to	PART
esutjss-287	54	51	lessen	lessen	VERB
esutjss-287	54	52	the	the	DET
esutjss-287	54	53	extent	extent	NOUN
esutjss-287	54	54	to	to	PART
esutjss-287	54	55	which	which	PRON
esutjss-287	54	56	employees	employee	NOUN
esutjss-287	54	57	control	control	VERB
esutjss-287	54	58	their	their	PRON
esutjss-287	54	59	fraud	fraud	NOUN
esutjss-287	54	60	.	.	PUNCT
esutjss-287	55	1	these	these	DET
esutjss-287	55	2	methods	method	NOUN
esutjss-287	55	3	include	include	VERB
esutjss-287	55	4	educating	educate	VERB
esutjss-287	55	5	staff	staff	NOUN
esutjss-287	55	6	members	member	NOUN
esutjss-287	55	7	about	about	ADP
esutjss-287	55	8	ethical	ethical	ADJ
esutjss-287	55	9	protocols	protocol	NOUN
esutjss-287	55	10	,	,	PUNCT
esutjss-287	55	11	standards	standard	NOUN
esutjss-287	55	12	,	,	PUNCT
esutjss-287	55	13	and	and	CCONJ
esutjss-287	55	14	value	value	NOUN
esutjss-287	55	15	systems	system	NOUN
esutjss-287	55	16	;	;	PUNCT
esutjss-287	55	17	allocating	allocate	VERB
esutjss-287	55	18	responsibilities	responsibility	NOUN
esutjss-287	55	19	in	in	ADP
esutjss-287	55	20	accordance	accordance	NOUN
esutjss-287	55	21	with	with	ADP
esutjss-287	55	22	competence	competence	NOUN
esutjss-287	55	23	;	;	PUNCT
esutjss-287	55	24	outlining	outline	VERB
esutjss-287	55	25	regulatory	regulatory	ADJ
esutjss-287	55	26	codes	code	NOUN
esutjss-287	55	27	of	of	ADP
esutjss-287	55	28	conduct	conduct	NOUN
esutjss-287	55	29	;	;	PUNCT
esutjss-287	55	30	and	and	CCONJ
esutjss-287	55	31	evaluating	evaluate	VERB
esutjss-287	55	32	reports	report	NOUN
esutjss-287	55	33	and	and	CCONJ
esutjss-287	55	34	performance	performance	NOUN
esutjss-287	55	35	.	.	PUNCT
esutjss-287	56	1	the	the	DET
esutjss-287	56	2	committee	committee	NOUN
esutjss-287	56	3	of	of	ADP
esutjss-287	56	4	sponsoring	sponsor	VERB
esutjss-287	56	5	organizations	organization	NOUN
esutjss-287	56	6	of	of	ADP
esutjss-287	56	7	the	the	DET
esutjss-287	56	8	treadway	treadway	NOUN
esutjss-287	56	9	commission	commission	NOUN
esutjss-287	56	10	small	small	ADJ
esutjss-287	56	11	and	and	CCONJ
esutjss-287	56	12	medium	medium	ADJ
esutjss-287	56	13	-	-	PUNCT
esutjss-287	56	14	sized	sized	ADJ
esutjss-287	56	15	enterprises	enterprise	NOUN
esutjss-287	56	16	also	also	ADV
esutjss-287	56	17	use	use	VERB
esutjss-287	56	18	information	information	NOUN
esutjss-287	56	19	and	and	CCONJ
esutjss-287	56	20	communication	communication	NOUN
esutjss-287	56	21	technology	technology	NOUN
esutjss-287	56	22	(	(	PUNCT
esutjss-287	56	23	ict	ict	PROPN
esutjss-287	56	24	)	)	PUNCT
esutjss-287	56	25	as	as	ADP
esutjss-287	56	26	a	a	DET
esutjss-287	56	27	fraud	fraud	NOUN
esutjss-287	56	28	prevention	prevention	NOUN
esutjss-287	56	29	technique	technique	NOUN
esutjss-287	56	30	to	to	PART
esutjss-287	56	31	make	make	VERB
esutjss-287	56	32	sure	sure	ADJ
esutjss-287	56	33	their	their	PRON
esutjss-287	56	34	operations	operation	NOUN
esutjss-287	56	35	survive	survive	VERB
esutjss-287	56	36	in	in	ADP
esutjss-287	56	37	the	the	DET
esutjss-287	56	38	digital	digital	ADJ
esutjss-287	56	39	economy	economy	NOUN
esutjss-287	56	40	.	.	PUNCT
esutjss-287	57	1	ict	ict	PROPN
esutjss-287	57	2	adoption	adoption	NOUN
esutjss-287	57	3	,	,	PUNCT
esutjss-287	57	4	including	include	VERB
esutjss-287	57	5	the	the	DET
esutjss-287	57	6	use	use	NOUN
esutjss-287	57	7	of	of	ADP
esutjss-287	57	8	computer	computer	NOUN
esutjss-287	57	9	,	,	PUNCT
esutjss-287	57	10	communication	communication	NOUN
esutjss-287	57	11	,	,	PUNCT
esutjss-287	57	12	and	and	CCONJ
esutjss-287	57	13	media	medium	NOUN
esutjss-287	57	14	technologies	technology	NOUN
esutjss-287	57	15	,	,	PUNCT
esutjss-287	57	16	has	have	VERB
esutjss-287	57	17	a	a	DET
esutjss-287	57	18	significant	significant	ADJ
esutjss-287	57	19	impact	impact	NOUN
esutjss-287	57	20	on	on	ADP
esutjss-287	57	21	the	the	DET
esutjss-287	57	22	performance	performance	NOUN
esutjss-287	57	23	of	of	ADP
esutjss-287	57	24	smes	sme	NOUN
esutjss-287	57	25	,	,	PUNCT
esutjss-287	57	26	according	accord	VERB
esutjss-287	57	27	to	to	ADP
esutjss-287	57	28	research	research	NOUN
esutjss-287	57	29	and	and	CCONJ
esutjss-287	57	30	reports	report	NOUN
esutjss-287	57	31	by	by	ADP
esutjss-287	57	32	seyal	seyal	NOUN
esutjss-287	57	33	,	,	PUNCT
esutjss-287	57	34	rahim	rahim	PROPN
esutjss-287	57	35	,	,	PUNCT
esutjss-287	57	36	and	and	CCONJ
esutjss-287	57	37	rahman	rahman	PROPN
esutjss-287	57	38	(	(	PUNCT
esutjss-287	57	39	2000	2000	NUM
esutjss-287	57	40	)	)	PUNCT
esutjss-287	57	41	,	,	PUNCT
esutjss-287	57	42	the	the	DET
esutjss-287	57	43	association	association	NOUN
esutjss-287	57	44	of	of	ADP
esutjss-287	57	45	certified	certify	VERB
esutjss-287	57	46	fraud	fraud	NOUN
esutjss-287	57	47	examiners	examiner	NOUN
esutjss-287	57	48	(	(	PUNCT
esutjss-287	57	49	2012	2012	NUM
esutjss-287	57	50	)	)	PUNCT
esutjss-287	57	51	,	,	PUNCT
esutjss-287	57	52	shanmugam	shanmugam	PROPN
esutjss-287	57	53	,	,	PUNCT
esutjss-287	57	54	haat	haat	PROPN
esutjss-287	57	55	,	,	PUNCT
esutjss-287	57	56	and	and	CCONJ
esutjss-287	57	57	ali	ali	PROPN
esutjss-287	57	58	(	(	PUNCT
esutjss-287	57	59	2012	2012	NUM
esutjss-287	57	60	)	)	PUNCT
esutjss-287	57	61	,	,	PUNCT
esutjss-287	57	62	hibbert	hibbert	X
esutjss-287	57	63	(	(	PUNCT
esutjss-287	57	64	2012	2012	NUM
esutjss-287	57	65	)	)	PUNCT
esutjss-287	57	66	,	,	PUNCT
esutjss-287	57	67	oluwatayo	oluwatayo	INTJ
esutjss-287	57	68	(	(	PUNCT
esutjss-287	57	69	2013	2013	NUM
esutjss-287	57	70	)	)	PUNCT
esutjss-287	57	71	(	(	PUNCT
esutjss-287	57	72	odusina	odusina	ADJ
esutjss-287	57	73	and	and	CCONJ
esutjss-287	57	74	644	644	NUM
esutjss-287	57	75	fowosire	fowosire	NOUN
esutjss-287	57	76	,	,	PUNCT
esutjss-287	57	77	2014	2014	NUM
esutjss-287	57	78	)	)	PUNCT
esutjss-287	57	79	,	,	PUNCT
esutjss-287	57	80	oluwatayo	oluwatayo	INTJ
esutjss-287	57	81	(	(	PUNCT
esutjss-287	57	82	2014	2014	NUM
esutjss-287	57	83	)	)	PUNCT
esutjss-287	57	84	,	,	PUNCT
esutjss-287	57	85	and	and	CCONJ
esutjss-287	57	86	stone	stone	NOUN
esutjss-287	57	87	(	(	PUNCT
esutjss-287	57	88	2016	2016	NUM
esutjss-287	57	89	)	)	PUNCT
esutjss-287	57	90	.	.	PUNCT
esutjss-287	58	1	it	it	PRON
esutjss-287	58	2	was	be	AUX
esutjss-287	58	3	concluded	conclude	VERB
esutjss-287	58	4	as	as	ADP
esutjss-287	58	5	a	a	DET
esutjss-287	58	6	result	result	NOUN
esutjss-287	58	7	that	that	SCONJ
esutjss-287	58	8	adopting	adopt	VERB
esutjss-287	58	9	and	and	CCONJ
esutjss-287	58	10	being	be	AUX
esutjss-287	58	11	aware	aware	ADJ
esutjss-287	58	12	of	of	ADP
esutjss-287	58	13	specific	specific	ADJ
esutjss-287	58	14	security	security	NOUN
esutjss-287	58	15	techniques	technique	NOUN
esutjss-287	58	16	will	will	AUX
esutjss-287	58	17	lower	lower	VERB
esutjss-287	58	18	technical	technical	ADJ
esutjss-287	58	19	crimes	crime	NOUN
esutjss-287	58	20	.	.	PUNCT
esutjss-287	59	1	hamdani	hamdani	NOUN
esutjss-287	59	2	and	and	CCONJ
esutjss-287	59	3	riski	riski	PROPN
esutjss-287	59	4	(	(	PUNCT
esutjss-287	59	5	2016	2016	NUM
esutjss-287	59	6	)	)	PUNCT
esutjss-287	59	7	,	,	PUNCT
esutjss-287	59	8	yuniarti	yuniarti	VERB
esutjss-287	59	9	and	and	CCONJ
esutjss-287	59	10	ariandi	ariandi	PROPN
esutjss-287	59	11	(	(	PUNCT
esutjss-287	59	12	2017	2017	NUM
esutjss-287	59	13	)	)	PUNCT
esutjss-287	59	14	,	,	PUNCT
esutjss-287	59	15	coso	coso	NOUN
esutjss-287	59	16	(	(	PUNCT
esutjss-287	59	17	2013	2013	NUM
esutjss-287	59	18	)	)	PUNCT
esutjss-287	59	19	,	,	PUNCT
esutjss-287	59	20	and	and	CCONJ
esutjss-287	59	21	further	further	ADJ
esutjss-287	59	22	sources	source	NOUN
esutjss-287	59	23	.	.	PUNCT
esutjss-287	60	1	getting	get	VERB
esutjss-287	60	2	insurance	insurance	NOUN
esutjss-287	60	3	coverage	coverage	NOUN
esutjss-287	60	4	is	be	AUX
esutjss-287	60	5	just	just	ADV
esutjss-287	60	6	another	another	DET
esutjss-287	60	7	method	method	NOUN
esutjss-287	60	8	of	of	ADP
esutjss-287	60	9	preventing	prevent	VERB
esutjss-287	60	10	fraud	fraud	NOUN
esutjss-287	60	11	.	.	PUNCT
esutjss-287	61	1	sunday	sunday	PROPN
esutjss-287	61	2	and	and	CCONJ
esutjss-287	61	3	fidelis	fidelis	PROPN
esutjss-287	61	4	(	(	PUNCT
esutjss-287	61	5	2017	2017	NUM
esutjss-287	61	6	)	)	PUNCT
esutjss-287	61	7	assert	assert	VERB
esutjss-287	61	8	that	that	SCONJ
esutjss-287	61	9	the	the	DET
esutjss-287	61	10	amount	amount	NOUN
esutjss-287	61	11	of	of	ADP
esutjss-287	61	12	smes	sme	NOUN
esutjss-287	61	13	'	'	PART
esutjss-287	61	14	transactions	transaction	NOUN
esutjss-287	61	15	and	and	CCONJ
esutjss-287	61	16	their	their	PRON
esutjss-287	61	17	contributions	contribution	NOUN
esutjss-287	61	18	to	to	ADP
esutjss-287	61	19	economic	economic	ADJ
esutjss-287	61	20	growth	growth	NOUN
esutjss-287	61	21	make	make	VERB
esutjss-287	61	22	it	it	PRON
esutjss-287	61	23	imperative	imperative	ADJ
esutjss-287	61	24	to	to	PART
esutjss-287	61	25	carefully	carefully	ADV
esutjss-287	61	26	consider	consider	VERB
esutjss-287	61	27	the	the	DET
esutjss-287	61	28	creation	creation	NOUN
esutjss-287	61	29	and	and	CCONJ
esutjss-287	61	30	implementation	implementation	NOUN
esutjss-287	61	31	of	of	ADP
esutjss-287	61	32	an	an	DET
esutjss-287	61	33	effective	effective	ADJ
esutjss-287	61	34	system	system	NOUN
esutjss-287	61	35	for	for	ADP
esutjss-287	61	36	reducing	reduce	VERB
esutjss-287	61	37	the	the	DET
esutjss-287	61	38	risk	risk	NOUN
esutjss-287	61	39	of	of	ADP
esutjss-287	61	40	fraud	fraud	NOUN
esutjss-287	61	41	.	.	PUNCT
esutjss-287	62	1	it	it	PRON
esutjss-287	62	2	is	be	AUX
esutjss-287	62	3	essential	essential	ADJ
esutjss-287	62	4	to	to	PART
esutjss-287	62	5	plan	plan	VERB
esutjss-287	62	6	for	for	ADP
esutjss-287	62	7	the	the	DET
esutjss-287	62	8	avoidance	avoidance	NOUN
esutjss-287	62	9	of	of	ADP
esutjss-287	62	10	any	any	DET
esutjss-287	62	11	activity	activity	NOUN
esutjss-287	62	12	that	that	PRON
esutjss-287	62	13	can	can	AUX
esutjss-287	62	14	jeopardize	jeopardize	VERB
esutjss-287	62	15	the	the	DET
esutjss-287	62	16	organization	organization	NOUN
esutjss-287	62	17	and	and	CCONJ
esutjss-287	62	18	to	to	PART
esutjss-287	62	19	implement	implement	VERB
esutjss-287	62	20	appropriate	appropriate	ADJ
esutjss-287	62	21	operational	operational	ADJ
esutjss-287	62	22	processes	process	NOUN
esutjss-287	62	23	to	to	PART
esutjss-287	62	24	guarantee	guarantee	VERB
esutjss-287	62	25	its	its	PRON
esutjss-287	62	26	efficient	efficient	ADJ
esutjss-287	62	27	operation	operation	NOUN
esutjss-287	62	28	.	.	PUNCT
esutjss-287	63	1	102	102	NUM
esutjss-287	63	2	tendai	tendai	PROPN
esutjss-287	63	3	.	.	PUNCT
esutjss-287	64	1	adeyele	adeyele	PROPN
esutjss-287	64	2	and	and	CCONJ
esutjss-287	64	3	maiturare	maiturare	PROPN
esutjss-287	64	4	(	(	PUNCT
esutjss-287	64	5	2012	2012	NUM
esutjss-287	64	6	)	)	PUNCT
esutjss-287	64	7	,	,	PUNCT
esutjss-287	64	8	sunday	sunday	PROPN
esutjss-287	64	9	and	and	CCONJ
esutjss-287	64	10	fidelis	fidelis	PROPN
esutjss-287	64	11	(	(	PUNCT
esutjss-287	64	12	2017	2017	NUM
esutjss-287	64	13	)	)	PUNCT
esutjss-287	64	14	,	,	PUNCT
esutjss-287	64	15	iso	iso	NOUN
esutjss-287	64	16	(	(	PUNCT
esutjss-287	64	17	2009	2009	NUM
esutjss-287	64	18	)	)	PUNCT
esutjss-287	64	19	,	,	PUNCT
esutjss-287	64	20	adeyele	adeyele	NOUN
esutjss-287	64	21	,	,	PUNCT
esutjss-287	64	22	osemene	osemene	NOUN
esutjss-287	64	23	,	,	PUNCT
esutjss-287	64	24	and	and	CCONJ
esutjss-287	64	25	olubodun	olubodun	PROPN
esutjss-287	64	26	(	(	PUNCT
esutjss-287	64	27	2017	2017	NUM
esutjss-287	64	28	)	)	PUNCT
esutjss-287	64	29	,	,	PUNCT
esutjss-287	64	30	and	and	CCONJ
esutjss-287	64	31	rosliana	rosliana	PROPN
esutjss-287	64	32	,	,	PUNCT
esutjss-287	64	33	elliany	elliany	NOUN
esutjss-287	64	34	,	,	PUNCT
esutjss-287	64	35	and	and	CCONJ
esutjss-287	64	36	handayani	handayani	PROPN
esutjss-287	64	37	(	(	PUNCT
esutjss-287	64	38	2022	2022	NUM
esutjss-287	64	39	)	)	PUNCT
esutjss-287	64	40	explored	explore	VERB
esutjss-287	64	41	different	different	ADJ
esutjss-287	64	42	kinds	kind	NOUN
esutjss-287	64	43	of	of	ADP
esutjss-287	64	44	risk	risk	NOUN
esutjss-287	64	45	and	and	CCONJ
esutjss-287	64	46	provided	provide	VERB
esutjss-287	64	47	insight	insight	NOUN
esutjss-287	64	48	into	into	ADP
esutjss-287	64	49	the	the	DET
esutjss-287	64	50	steps	step	NOUN
esutjss-287	64	51	that	that	PRON
esutjss-287	64	52	should	should	AUX
esutjss-287	64	53	be	be	AUX
esutjss-287	64	54	taken	take	VERB
esutjss-287	64	55	to	to	PART
esutjss-287	64	56	reduce	reduce	VERB
esutjss-287	64	57	them	they	PRON
esutjss-287	64	58	.	.	PUNCT
esutjss-287	65	1	the	the	DET
esutjss-287	65	2	study	study	NOUN
esutjss-287	65	3	's	's	PART
esutjss-287	65	4	objectives	objective	NOUN
esutjss-287	65	5	the	the	DET
esutjss-287	65	6	main	main	ADJ
esutjss-287	65	7	objective	objective	NOUN
esutjss-287	65	8	of	of	ADP
esutjss-287	65	9	the	the	DET
esutjss-287	65	10	study	study	NOUN
esutjss-287	65	11	is	be	AUX
esutjss-287	65	12	to	to	PART
esutjss-287	65	13	identify	identify	VERB
esutjss-287	65	14	the	the	DET
esutjss-287	65	15	fraud	fraud	NOUN
esutjss-287	65	16	prevention	prevention	NOUN
esutjss-287	65	17	techniques	technique	NOUN
esutjss-287	65	18	employed	employ	VERB
esutjss-287	65	19	by	by	ADP
esutjss-287	65	20	small	small	ADJ
esutjss-287	65	21	and	and	CCONJ
esutjss-287	65	22	medium	medium	ADJ
esutjss-287	65	23	-	-	PUNCT
esutjss-287	65	24	sized	sized	ADJ
esutjss-287	65	25	businesses	business	NOUN
esutjss-287	65	26	in	in	ADP
esutjss-287	65	27	the	the	DET
esutjss-287	65	28	state	state	NOUN
esutjss-287	65	29	of	of	ADP
esutjss-287	65	30	enugu	enugu	PROPN
esutjss-287	65	31	in	in	ADP
esutjss-287	65	32	order	order	NOUN
esutjss-287	65	33	to	to	PART
esutjss-287	65	34	secure	secure	VERB
esutjss-287	65	35	their	their	PRON
esutjss-287	65	36	survival	survival	NOUN
esutjss-287	65	37	.	.	PUNCT
esutjss-287	66	1	the	the	DET
esutjss-287	66	2	purpose	purpose	NOUN
esutjss-287	66	3	of	of	ADP
esutjss-287	66	4	this	this	DET
esutjss-287	66	5	study	study	NOUN
esutjss-287	66	6	's	's	PART
esutjss-287	66	7	specific	specific	ADJ
esutjss-287	66	8	goal	goal	NOUN
esutjss-287	66	9	is	be	AUX
esutjss-287	66	10	to	to	PART
esutjss-287	66	11	discover	discover	VERB
esutjss-287	66	12	employee	employee	NOUN
esutjss-287	66	13	fraud	fraud	NOUN
esutjss-287	66	14	prevention	prevention	NOUN
esutjss-287	66	15	processes	process	NOUN
esutjss-287	66	16	and	and	CCONJ
esutjss-287	66	17	internal	internal	ADJ
esutjss-287	66	18	fraud	fraud	NOUN
esutjss-287	66	19	control	control	NOUN
esutjss-287	66	20	procedures	procedure	NOUN
esutjss-287	66	21	,	,	PUNCT
esutjss-287	66	22	and	and	CCONJ
esutjss-287	66	23	information	information	NOUN
esutjss-287	66	24	and	and	CCONJ
esutjss-287	66	25	communication	communication	NOUN
esutjss-287	66	26	technologies	technology	NOUN
esutjss-287	66	27	(	(	PUNCT
esutjss-287	66	28	ict	ict	PROPN
esutjss-287	66	29	)	)	PUNCT
esutjss-287	66	30	fraud	fraud	NOUN
esutjss-287	66	31	prevention	prevention	NOUN
esutjss-287	66	32	procedures	procedure	NOUN
esutjss-287	66	33	that	that	PRON
esutjss-287	66	34	small	small	ADJ
esutjss-287	66	35	and	and	CCONJ
esutjss-287	66	36	medium	medium	ADJ
esutjss-287	66	37	-	-	PUNCT
esutjss-287	66	38	sized	sized	ADJ
esutjss-287	66	39	businesses	business	NOUN
esutjss-287	66	40	in	in	ADP
esutjss-287	66	41	enugu	enugu	PROPN
esutjss-287	66	42	state	state	NOUN
esutjss-287	66	43	have	have	AUX
esutjss-287	66	44	put	put	VERB
esutjss-287	66	45	in	in	ADP
esutjss-287	66	46	place	place	NOUN
esutjss-287	66	47	to	to	PART
esutjss-287	66	48	ensure	ensure	VERB
esutjss-287	66	49	the	the	DET
esutjss-287	66	50	sustainability	sustainability	NOUN
esutjss-287	66	51	of	of	ADP
esutjss-287	66	52	their	their	PRON
esutjss-287	66	53	businesses	business	NOUN
esutjss-287	66	54	.	.	PUNCT
esutjss-287	67	1	research	research	NOUN
esutjss-287	67	2	questions	question	NOUN
esutjss-287	67	3	the	the	DET
esutjss-287	67	4	study	study	NOUN
esutjss-287	67	5	will	will	AUX
esutjss-287	67	6	be	be	AUX
esutjss-287	67	7	guided	guide	VERB
esutjss-287	67	8	by	by	ADP
esutjss-287	67	9	the	the	DET
esutjss-287	67	10	following	follow	VERB
esutjss-287	67	11	research	research	NOUN
esutjss-287	67	12	question	question	NOUN
esutjss-287	67	13	:	:	PUNCT
esutjss-287	67	14	1	1	X
esutjss-287	67	15	.	.	NOUN
esutjss-287	67	16	which	which	DET
esutjss-287	67	17	internal	internal	ADJ
esutjss-287	67	18	fraud	fraud	NOUN
esutjss-287	67	19	control	control	NOUN
esutjss-287	67	20	measures	measure	NOUN
esutjss-287	67	21	do	do	AUX
esutjss-287	67	22	small	small	ADJ
esutjss-287	67	23	and	and	CCONJ
esutjss-287	67	24	medium	medium	ADJ
esutjss-287	67	25	-	-	PUNCT
esutjss-287	67	26	sized	sized	ADJ
esutjss-287	67	27	enterprises	enterprise	NOUN
esutjss-287	67	28	in	in	ADP
esutjss-287	67	29	enugu	enugu	PROPN
esutjss-287	67	30	state	state	NOUN
esutjss-287	67	31	use	use	NOUN
esutjss-287	67	32	to	to	PART
esutjss-287	67	33	make	make	VERB
esutjss-287	67	34	sure	sure	ADJ
esutjss-287	67	35	their	their	PRON
esutjss-287	67	36	operations	operation	NOUN
esutjss-287	67	37	survive	survive	VERB
esutjss-287	67	38	?	?	PUNCT
esutjss-287	68	1	2	2	X
esutjss-287	68	2	.	.	X
esutjss-287	69	1	what	what	PRON
esutjss-287	69	2	fraud	fraud	NOUN
esutjss-287	69	3	prevention	prevention	NOUN
esutjss-287	69	4	strategies	strategy	NOUN
esutjss-287	69	5	are	be	AUX
esutjss-287	69	6	included	include	VERB
esutjss-287	69	7	in	in	ADP
esutjss-287	69	8	the	the	DET
esutjss-287	69	9	employee	employee	NOUN
esutjss-287	69	10	codes	code	NOUN
esutjss-287	69	11	of	of	ADP
esutjss-287	69	12	conduct	conduct	NOUN
esutjss-287	69	13	of	of	ADP
esutjss-287	69	14	small	small	ADJ
esutjss-287	69	15	and	and	CCONJ
esutjss-287	69	16	medium	medium	ADJ
esutjss-287	69	17	-	-	PUNCT
esutjss-287	69	18	sized	sized	ADJ
esutjss-287	69	19	firms	firm	NOUN
esutjss-287	69	20	in	in	ADP
esutjss-287	69	21	enugu	enugu	PROPN
esutjss-287	69	22	state	state	NOUN
esutjss-287	69	23	?	?	PUNCT
esutjss-287	70	1	3	3	X
esutjss-287	70	2	.	.	X
esutjss-287	70	3	in	in	ADP
esutjss-287	70	4	enugu	enugu	PROPN
esutjss-287	70	5	state	state	NOUN
esutjss-287	70	6	,	,	PUNCT
esutjss-287	70	7	what	what	PRON
esutjss-287	70	8	ict	ict	NOUN
esutjss-287	70	9	(	(	PUNCT
esutjss-287	70	10	information	information	NOUN
esutjss-287	70	11	and	and	CCONJ
esutjss-287	70	12	communication	communication	NOUN
esutjss-287	70	13	technology	technology	NOUN
esutjss-287	70	14	)	)	PUNCT
esutjss-287	70	15	fraud	fraud	NOUN
esutjss-287	70	16	protection	protection	NOUN
esutjss-287	70	17	techniques	technique	NOUN
esutjss-287	70	18	have	have	VERB
esutjss-287	70	19	small	small	ADJ
esutjss-287	70	20	and	and	CCONJ
esutjss-287	70	21	medium	medium	ADJ
esutjss-287	70	22	-	-	PUNCT
esutjss-287	70	23	sized	sized	ADJ
esutjss-287	70	24	enterprises	enterprise	NOUN
esutjss-287	70	25	implemented	implement	VERB
esutjss-287	70	26	?	?	PUNCT
esutjss-287	71	1	4	4	X
esutjss-287	71	2	.	.	X
esutjss-287	72	1	what	what	PRON
esutjss-287	72	2	fraud	fraud	NOUN
esutjss-287	72	3	prevention	prevention	NOUN
esutjss-287	72	4	strategies	strategy	NOUN
esutjss-287	72	5	have	have	VERB
esutjss-287	72	6	enugu	enugu	PROPN
esutjss-287	72	7	state	state	NOUN
esutjss-287	72	8	's	's	PART
esutjss-287	72	9	small	small	ADJ
esutjss-287	72	10	and	and	CCONJ
esutjss-287	72	11	medium	medium	ADJ
esutjss-287	72	12	-	-	PUNCT
esutjss-287	72	13	sized	sized	ADJ
esutjss-287	72	14	enterprises	enterprise	NOUN
esutjss-287	72	15	used	use	VERB
esutjss-287	72	16	to	to	PART
esutjss-287	72	17	stop	stop	VERB
esutjss-287	72	18	insurance	insurance	NOUN
esutjss-287	72	19	policy	policy	NOUN
esutjss-287	72	20	fraud	fraud	NOUN
esutjss-287	72	21	?	?	PUNCT
esutjss-287	73	1	methodology	methodology	NOUN
esutjss-287	73	2	the	the	DET
esutjss-287	73	3	research	research	NOUN
esutjss-287	73	4	design	design	NOUN
esutjss-287	73	5	used	use	VERB
esutjss-287	73	6	for	for	ADP
esutjss-287	73	7	this	this	DET
esutjss-287	73	8	study	study	NOUN
esutjss-287	73	9	was	be	AUX
esutjss-287	73	10	a	a	DET
esutjss-287	73	11	descriptive	descriptive	ADJ
esutjss-287	73	12	survey	survey	NOUN
esutjss-287	73	13	.	.	PUNCT
esutjss-287	74	1	osuala	osuala	PROPN
esutjss-287	74	2	(	(	PUNCT
esutjss-287	74	3	2010	2010	NUM
esutjss-287	74	4	)	)	PUNCT
esutjss-287	74	5	states	state	VERB
esutjss-287	74	6	that	that	SCONJ
esutjss-287	74	7	a	a	DET
esutjss-287	74	8	descriptive	descriptive	ADJ
esutjss-287	74	9	survey	survey	NOUN
esutjss-287	74	10	study	study	NOUN
esutjss-287	74	11	design	design	NOUN
esutjss-287	74	12	entails	entail	VERB
esutjss-287	74	13	gathering	gather	VERB
esutjss-287	74	14	public	public	ADJ
esutjss-287	74	15	opinion	opinion	NOUN
esutjss-287	74	16	on	on	ADP
esutjss-287	74	17	phenomena	phenomenon	NOUN
esutjss-287	74	18	that	that	PRON
esutjss-287	74	19	currently	currently	ADV
esutjss-287	74	20	exist	exist	VERB
esutjss-287	74	21	with	with	ADP
esutjss-287	74	22	the	the	DET
esutjss-287	74	23	intention	intention	NOUN
esutjss-287	74	24	of	of	ADP
esutjss-287	74	25	defending	defend	VERB
esutjss-287	74	26	the	the	DET
esutjss-287	74	27	circumstances	circumstance	NOUN
esutjss-287	74	28	or	or	CCONJ
esutjss-287	74	29	practices	practice	NOUN
esutjss-287	74	30	in	in	ADP
esutjss-287	74	31	order	order	NOUN
esutjss-287	74	32	to	to	PART
esutjss-287	74	33	develop	develop	VERB
esutjss-287	74	34	better	well	ADJ
esutjss-287	74	35	strategies	strategy	NOUN
esutjss-287	74	36	for	for	ADP
esutjss-287	74	37	enhancing	enhance	VERB
esutjss-287	74	38	the	the	DET
esutjss-287	74	39	phenomenon	phenomenon	NOUN
esutjss-287	74	40	.	.	PUNCT
esutjss-287	75	1	nworgu	nworgu	PROPN
esutjss-287	75	2	(	(	PUNCT
esutjss-287	75	3	2015	2015	NUM
esutjss-287	75	4	)	)	PUNCT
esutjss-287	75	5	defines	define	VERB
esutjss-287	75	6	a	a	DET
esutjss-287	75	7	descriptive	descriptive	ADJ
esutjss-287	75	8	survey	survey	NOUN
esutjss-287	75	9	research	research	NOUN
esutjss-287	75	10	design	design	NOUN
esutjss-287	75	11	as	as	ADP
esutjss-287	75	12	one	one	NUM
esutjss-287	75	13	in	in	ADP
esutjss-287	75	14	which	which	PRON
esutjss-287	75	15	a	a	DET
esutjss-287	75	16	sample	sample	NOUN
esutjss-287	75	17	of	of	ADP
esutjss-287	75	18	people	people	NOUN
esutjss-287	75	19	or	or	CCONJ
esutjss-287	75	20	things	thing	NOUN
esutjss-287	75	21	is	be	AUX
esutjss-287	75	22	examined	examine	VERB
esutjss-287	75	23	and	and	CCONJ
esutjss-287	75	24	determined	determine	VERB
esutjss-287	75	25	to	to	PART
esutjss-287	75	26	be	be	AUX
esutjss-287	75	27	typical	typical	ADJ
esutjss-287	75	28	of	of	ADP
esutjss-287	75	29	the	the	DET
esutjss-287	75	30	complete	complete	ADJ
esutjss-287	75	31	group	group	NOUN
esutjss-287	75	32	.	.	PUNCT
esutjss-287	76	1	thus	thus	ADV
esutjss-287	76	2	,	,	PUNCT
esutjss-287	76	3	the	the	DET
esutjss-287	76	4	purpose	purpose	NOUN
esutjss-287	76	5	of	of	ADP
esutjss-287	76	6	this	this	DET
esutjss-287	76	7	study	study	NOUN
esutjss-287	76	8	was	be	AUX
esutjss-287	76	9	to	to	PART
esutjss-287	76	10	learn	learn	VERB
esutjss-287	76	11	more	more	ADJ
esutjss-287	76	12	about	about	ADP
esutjss-287	76	13	smalland	smalland	NOUN
esutjss-287	76	14	medium	medium	ADJ
esutjss-287	76	15	-	-	PUNCT
esutjss-287	76	16	sized	sized	ADJ
esutjss-287	76	17	business	business	NOUN
esutjss-287	76	18	owners	owner	NOUN
esutjss-287	76	19	'	'	PART
esutjss-287	76	20	perceptions	perception	NOUN
esutjss-287	76	21	of	of	ADP
esutjss-287	76	22	enugu	enugu	PROPN
esutjss-287	76	23	state	state	NOUN
esutjss-287	76	24	's	's	PART
esutjss-287	76	25	fraud	fraud	NOUN
esutjss-287	76	26	prevention	prevention	NOUN
esutjss-287	76	27	initiatives	initiative	NOUN
esutjss-287	76	28	.	.	PUNCT
esutjss-287	77	1	645	645	NUM
esutjss-287	77	2	the	the	DET
esutjss-287	77	3	study	study	NOUN
esutjss-287	77	4	's	's	PART
esutjss-287	77	5	primary	primary	ADJ
esutjss-287	77	6	goal	goal	NOUN
esutjss-287	77	7	is	be	AUX
esutjss-287	77	8	to	to	PART
esutjss-287	77	9	determine	determine	VERB
esutjss-287	77	10	the	the	DET
esutjss-287	77	11	fraud	fraud	NOUN
esutjss-287	77	12	prevention	prevention	NOUN
esutjss-287	77	13	strategies	strategy	NOUN
esutjss-287	77	14	used	use	VERB
esutjss-287	77	15	by	by	ADP
esutjss-287	77	16	enugu	enugu	PROPN
esutjss-287	77	17	state	state	PROPN
esutjss-287	77	18	's	's	PART
esutjss-287	77	19	small	small	ADJ
esutjss-287	77	20	and	and	CCONJ
esutjss-287	77	21	medium	medium	ADJ
esutjss-287	77	22	-	-	PUNCT
esutjss-287	77	23	sized	sized	ADJ
esutjss-287	77	24	businesses	business	NOUN
esutjss-287	77	25	to	to	PART
esutjss-287	77	26	ensure	ensure	VERB
esutjss-287	77	27	their	their	PRON
esutjss-287	77	28	survival	survival	NOUN
esutjss-287	77	29	.	.	PUNCT
esutjss-287	78	1	this	this	DET
esutjss-287	78	2	study	study	NOUN
esutjss-287	78	3	aims	aim	VERB
esutjss-287	78	4	to	to	PART
esutjss-287	78	5	precisely	precisely	ADV
esutjss-287	78	6	identify	identify	VERB
esutjss-287	78	7	employee	employee	NOUN
esutjss-287	78	8	fraud	fraud	NOUN
esutjss-287	78	9	prevention	prevention	NOUN
esutjss-287	78	10	processes	process	NOUN
esutjss-287	78	11	,	,	PUNCT
esutjss-287	78	12	internal	internal	ADJ
esutjss-287	78	13	fraud	fraud	NOUN
esutjss-287	78	14	control	control	NOUN
esutjss-287	78	15	procedures	procedure	NOUN
esutjss-287	78	16	,	,	PUNCT
esutjss-287	78	17	and	and	CCONJ
esutjss-287	78	18	information	information	NOUN
esutjss-287	78	19	and	and	CCONJ
esutjss-287	78	20	communication	communication	NOUN
esutjss-287	78	21	technologies	technology	NOUN
esutjss-287	78	22	(	(	PUNCT
esutjss-287	78	23	ict	ict	PROPN
esutjss-287	78	24	)	)	PUNCT
esutjss-287	78	25	fraud	fraud	NOUN
esutjss-287	78	26	prevention	prevention	NOUN
esutjss-287	78	27	procedures	procedure	NOUN
esutjss-287	78	28	that	that	PRON
esutjss-287	78	29	small	small	ADJ
esutjss-287	78	30	and	and	CCONJ
esutjss-287	78	31	medium	medium	ADJ
esutjss-287	78	32	-	-	PUNCT
esutjss-287	78	33	sized	sized	ADJ
esutjss-287	78	34	businesses	business	NOUN
esutjss-287	78	35	in	in	ADP
esutjss-287	78	36	enugu	enugu	PROPN
esutjss-287	78	37	state	state	NOUN
esutjss-287	78	38	have	have	AUX
esutjss-287	78	39	put	put	VERB
esutjss-287	78	40	in	in	ADP
esutjss-287	78	41	place	place	NOUN
esutjss-287	78	42	to	to	PART
esutjss-287	78	43	ensure	ensure	VERB
esutjss-287	78	44	the	the	DET
esutjss-287	78	45	sustainability	sustainability	NOUN
esutjss-287	78	46	of	of	ADP
esutjss-287	78	47	their	their	PRON
esutjss-287	78	48	businesses	business	NOUN
esutjss-287	78	49	.	.	PUNCT
esutjss-287	79	1	174	174	NUM
esutjss-287	79	2	managers	manager	NOUN
esutjss-287	79	3	from	from	ADP
esutjss-287	79	4	104	104	NUM
esutjss-287	79	5	small	small	ADJ
esutjss-287	79	6	and	and	CCONJ
esutjss-287	79	7	medium	medium	ADJ
esutjss-287	79	8	-	-	PUNCT
esutjss-287	79	9	sized	sized	ADJ
esutjss-287	79	10	businesses	business	NOUN
esutjss-287	79	11	in	in	ADP
esutjss-287	79	12	enugu	enugu	PROPN
esutjss-287	79	13	state	state	NOUN
esutjss-287	79	14	who	who	PRON
esutjss-287	79	15	were	be	AUX
esutjss-287	79	16	registered	register	VERB
esutjss-287	79	17	as	as	ADP
esutjss-287	79	18	participants	participant	NOUN
esutjss-287	79	19	in	in	ADP
esutjss-287	79	20	the	the	DET
esutjss-287	79	21	survey	survey	NOUN
esutjss-287	79	22	made	make	VERB
esutjss-287	79	23	up	up	ADP
esutjss-287	79	24	the	the	DET
esutjss-287	79	25	population	population	NOUN
esutjss-287	79	26	.	.	PUNCT
esutjss-287	80	1	source	source	NOUN
esutjss-287	80	2	:	:	PUNCT
esutjss-287	80	3	mining	mining	NOUN
esutjss-287	80	4	,	,	PUNCT
esutjss-287	80	5	industry	industry	NOUN
esutjss-287	80	6	,	,	PUNCT
esutjss-287	80	7	and	and	CCONJ
esutjss-287	80	8	agriculture	agriculture	NOUN
esutjss-287	80	9	were	be	AUX
esutjss-287	80	10	all	all	PRON
esutjss-287	80	11	included	include	VERB
esutjss-287	80	12	in	in	ADP
esutjss-287	80	13	the	the	DET
esutjss-287	80	14	nsukka	nsukka	NOUN
esutjss-287	80	15	chamber	chamber	PROPN
esutjss-287	80	16	of	of	ADP
esutjss-287	80	17	commerce	commerce	PROPN
esutjss-287	80	18	(	(	PUNCT
esutjss-287	80	19	2022	2022	NUM
esutjss-287	80	20	)	)	PUNCT
esutjss-287	80	21	.	.	PUNCT
esutjss-287	81	1	since	since	SCONJ
esutjss-287	81	2	the	the	DET
esutjss-287	81	3	population	population	NOUN
esutjss-287	81	4	was	be	AUX
esutjss-287	81	5	under	under	ADP
esutjss-287	81	6	control	control	NOUN
esutjss-287	81	7	,	,	PUNCT
esutjss-287	81	8	the	the	DET
esutjss-287	81	9	whole	whole	ADJ
esutjss-287	81	10	group	group	NOUN
esutjss-287	81	11	was	be	AUX
esutjss-287	81	12	chosen	choose	VERB
esutjss-287	81	13	.	.	PUNCT
esutjss-287	82	1	consequently	consequently	ADV
esutjss-287	82	2	,	,	PUNCT
esutjss-287	82	3	it	it	PRON
esutjss-287	82	4	was	be	AUX
esutjss-287	82	5	not	not	PART
esutjss-287	82	6	possible	possible	ADJ
esutjss-287	82	7	to	to	PART
esutjss-287	82	8	take	take	VERB
esutjss-287	82	9	a	a	DET
esutjss-287	82	10	sample	sample	NOUN
esutjss-287	82	11	of	of	ADP
esutjss-287	82	12	the	the	DET
esutjss-287	82	13	entire	entire	ADJ
esutjss-287	82	14	population	population	NOUN
esutjss-287	82	15	.	.	PUNCT
esutjss-287	83	1	the	the	DET
esutjss-287	83	2	instrument	instrument	NOUN
esutjss-287	83	3	the	the	DET
esutjss-287	83	4	researchers	researcher	NOUN
esutjss-287	83	5	used	use	VERB
esutjss-287	83	6	to	to	PART
esutjss-287	83	7	collect	collect	VERB
esutjss-287	83	8	data	datum	NOUN
esutjss-287	83	9	was	be	AUX
esutjss-287	83	10	the	the	DET
esutjss-287	83	11	"	"	PUNCT
esutjss-287	83	12	identifying	identify	VERB
esutjss-287	83	13	fraud	fraud	NOUN
esutjss-287	83	14	control	control	NOUN
esutjss-287	83	15	practices	practice	NOUN
esutjss-287	83	16	adopted	adopt	VERB
esutjss-287	83	17	by	by	ADP
esutjss-287	83	18	small	small	ADJ
esutjss-287	83	19	and	and	CCONJ
esutjss-287	83	20	medium	medium	ADJ
esutjss-287	83	21	-	-	PUNCT
esutjss-287	83	22	scale	scale	NOUN
esutjss-287	83	23	enterprises	enterprise	NOUN
esutjss-287	83	24	for	for	ADP
esutjss-287	83	25	business	business	NOUN
esutjss-287	83	26	sustainability	sustainability	NOUN
esutjss-287	83	27	in	in	ADP
esutjss-287	83	28	enugu	enugu	PROPN
esutjss-287	83	29	state	state	NOUN
esutjss-287	83	30	"	"	PUNCT
esutjss-287	83	31	(	(	PUNCT
esutjss-287	83	32	ifcpasmsebsq	ifcpasmsebsq	NOUN
esutjss-287	83	33	)	)	PUNCT
esutjss-287	83	34	questionnaire	questionnaire	NOUN
esutjss-287	83	35	.	.	PUNCT
esutjss-287	84	1	there	there	PRON
esutjss-287	84	2	is	be	VERB
esutjss-287	84	3	only	only	ADV
esutjss-287	84	4	one	one	NUM
esutjss-287	84	5	section	section	NOUN
esutjss-287	84	6	and	and	CCONJ
esutjss-287	84	7	one	one	NUM
esutjss-287	84	8	phrase	phrase	NOUN
esutjss-287	84	9	with	with	ADP
esutjss-287	84	10	twenty	twenty	NUM
esutjss-287	84	11	-	-	PUNCT
esutjss-287	84	12	four	four	NUM
esutjss-287	84	13	items	item	NOUN
esutjss-287	84	14	.	.	PUNCT
esutjss-287	85	1	the	the	DET
esutjss-287	85	2	study	study	NOUN
esutjss-287	85	3	's	's	PART
esutjss-287	85	4	sole	sole	ADJ
esutjss-287	85	5	goal	goal	NOUN
esutjss-287	85	6	of	of	ADP
esutjss-287	85	7	gathering	gather	VERB
esutjss-287	85	8	data	datum	NOUN
esutjss-287	85	9	on	on	ADP
esutjss-287	85	10	the	the	DET
esutjss-287	85	11	four	four	NUM
esutjss-287	85	12	research	research	NOUN
esutjss-287	85	13	topics	topic	NOUN
esutjss-287	85	14	has	have	AUX
esutjss-287	85	15	led	lead	VERB
esutjss-287	85	16	to	to	ADP
esutjss-287	85	17	their	their	PRON
esutjss-287	85	18	grouping	grouping	NOUN
esutjss-287	85	19	into	into	ADP
esutjss-287	85	20	four	four	NUM
esutjss-287	85	21	clusters	cluster	NOUN
esutjss-287	85	22	,	,	PUNCT
esutjss-287	85	23	which	which	PRON
esutjss-287	85	24	are	be	AUX
esutjss-287	85	25	numbered	number	VERB
esutjss-287	85	26	1	1	NUM
esutjss-287	85	27	through	through	ADP
esutjss-287	85	28	4	4	NUM
esutjss-287	85	29	.	.	PUNCT
esutjss-287	86	1	the	the	DET
esutjss-287	86	2	research	research	NOUN
esutjss-287	86	3	that	that	PRON
esutjss-287	86	4	was	be	AUX
esutjss-287	86	5	found	find	VERB
esutjss-287	86	6	through	through	ADP
esutjss-287	86	7	the	the	DET
esutjss-287	86	8	review	review	NOUN
esutjss-287	86	9	of	of	ADP
esutjss-287	86	10	related	related	ADJ
esutjss-287	86	11	literature	literature	NOUN
esutjss-287	86	12	was	be	AUX
esutjss-287	86	13	used	use	VERB
esutjss-287	86	14	to	to	PART
esutjss-287	86	15	design	design	VERB
esutjss-287	86	16	the	the	DET
esutjss-287	86	17	questionnaire	questionnaire	NOUN
esutjss-287	86	18	items	item	NOUN
esutjss-287	86	19	.	.	PUNCT
esutjss-287	87	1	in	in	ADP
esutjss-287	87	2	order	order	NOUN
esutjss-287	87	3	to	to	PART
esutjss-287	87	4	assess	assess	VERB
esutjss-287	87	5	the	the	DET
esutjss-287	87	6	internal	internal	ADJ
esutjss-287	87	7	fraud	fraud	NOUN
esutjss-287	87	8	control	control	NOUN
esutjss-287	87	9	strategies	strategy	NOUN
esutjss-287	87	10	employed	employ	VERB
esutjss-287	87	11	by	by	ADP
esutjss-287	87	12	small	small	ADJ
esutjss-287	87	13	and	and	CCONJ
esutjss-287	87	14	medium	medium	ADJ
esutjss-287	87	15	-	-	PUNCT
esutjss-287	87	16	sized	sized	ADJ
esutjss-287	87	17	businesses	business	NOUN
esutjss-287	87	18	for	for	ADP
esutjss-287	87	19	business	business	NOUN
esutjss-287	87	20	sustainability	sustainability	NOUN
esutjss-287	87	21	in	in	ADP
esutjss-287	87	22	enugu	enugu	PROPN
esutjss-287	87	23	state	state	PROPN
esutjss-287	87	24	,	,	PUNCT
esutjss-287	87	25	cluster	cluster	NOUN
esutjss-287	87	26	1	1	NUM
esutjss-287	87	27	consists	consist	VERB
esutjss-287	87	28	of	of	ADP
esutjss-287	87	29	six	six	NUM
esutjss-287	87	30	(	(	PUNCT
esutjss-287	87	31	6	6	NUM
esutjss-287	87	32	)	)	PUNCT
esutjss-287	87	33	item	item	NOUN
esutjss-287	87	34	statements	statement	NOUN
esutjss-287	87	35	(	(	PUNCT
esutjss-287	87	36	1	1	NUM
esutjss-287	87	37	-	-	SYM
esutjss-287	87	38	6	6	NUM
esutjss-287	87	39	)	)	PUNCT
esutjss-287	87	40	.	.	PUNCT
esutjss-287	88	1	there	there	PRON
esutjss-287	88	2	are	be	VERB
esutjss-287	88	3	six	six	NUM
esutjss-287	88	4	(	(	PUNCT
esutjss-287	88	5	6	6	NUM
esutjss-287	88	6	)	)	PUNCT
esutjss-287	88	7	item	item	NOUN
esutjss-287	88	8	statements	statement	NOUN
esutjss-287	88	9	(	(	PUNCT
esutjss-287	88	10	1	1	NUM
esutjss-287	88	11	-	-	SYM
esutjss-287	88	12	6	6	NUM
esutjss-287	88	13	)	)	PUNCT
esutjss-287	88	14	that	that	PRON
esutjss-287	88	15	make	make	VERB
esutjss-287	88	16	up	up	ADP
esutjss-287	88	17	cluster	cluster	NOUN
esutjss-287	88	18	2	2	NUM
esutjss-287	88	19	.	.	PUNCT
esutjss-287	89	1	their	their	PRON
esutjss-287	89	2	purpose	purpose	NOUN
esutjss-287	89	3	is	be	AUX
esutjss-287	89	4	to	to	PART
esutjss-287	89	5	gather	gather	VERB
esutjss-287	89	6	data	datum	NOUN
esutjss-287	89	7	regarding	regard	VERB
esutjss-287	89	8	the	the	DET
esutjss-287	89	9	fraud	fraud	NOUN
esutjss-287	89	10	prevention	prevention	NOUN
esutjss-287	89	11	tactics	tactic	NOUN
esutjss-287	89	12	and	and	CCONJ
esutjss-287	89	13	employee	employee	NOUN
esutjss-287	89	14	conduct	conduct	NOUN
esutjss-287	89	15	policies	policy	NOUN
esutjss-287	89	16	employed	employ	VERB
esutjss-287	89	17	by	by	ADP
esutjss-287	89	18	small	small	ADJ
esutjss-287	89	19	and	and	CCONJ
esutjss-287	89	20	medium	medium	ADJ
esutjss-287	89	21	-	-	PUNCT
esutjss-287	89	22	sized	sized	ADJ
esutjss-287	89	23	businesses	business	NOUN
esutjss-287	89	24	in	in	ADP
esutjss-287	89	25	enugu	enugu	PROPN
esutjss-287	89	26	state	state	PROPN
esutjss-287	89	27	.	.	PUNCT
esutjss-287	90	1	cluster	cluster	NOUN
esutjss-287	90	2	3	3	NUM
esutjss-287	90	3	was	be	AUX
esutjss-287	90	4	comprised	comprise	VERB
esutjss-287	90	5	of	of	ADP
esutjss-287	90	6	six	six	NUM
esutjss-287	90	7	(	(	PUNCT
esutjss-287	90	8	6	6	NUM
esutjss-287	90	9	)	)	PUNCT
esutjss-287	90	10	item	item	NOUN
esutjss-287	90	11	statements	statement	NOUN
esutjss-287	90	12	(	(	PUNCT
esutjss-287	90	13	1	1	NUM
esutjss-287	90	14	-	-	SYM
esutjss-287	90	15	6	6	NUM
esutjss-287	90	16	)	)	PUNCT
esutjss-287	90	17	designed	design	VERB
esutjss-287	90	18	to	to	PART
esutjss-287	90	19	provide	provide	VERB
esutjss-287	90	20	additional	additional	ADJ
esutjss-287	90	21	insight	insight	NOUN
esutjss-287	90	22	into	into	ADP
esutjss-287	90	23	the	the	DET
esutjss-287	90	24	ict	ict	NOUN
esutjss-287	90	25	(	(	PUNCT
esutjss-287	90	26	information	information	NOUN
esutjss-287	90	27	and	and	CCONJ
esutjss-287	90	28	communication	communication	NOUN
esutjss-287	90	29	technology	technology	NOUN
esutjss-287	90	30	)	)	PUNCT
esutjss-287	90	31	fraud	fraud	NOUN
esutjss-287	90	32	protection	protection	NOUN
esutjss-287	90	33	strategies	strategy	NOUN
esutjss-287	90	34	used	use	VERB
esutjss-287	90	35	by	by	ADP
esutjss-287	90	36	small	small	ADJ
esutjss-287	90	37	and	and	CCONJ
esutjss-287	90	38	medium	medium	ADJ
esutjss-287	90	39	-	-	PUNCT
esutjss-287	90	40	sized	sized	ADJ
esutjss-287	90	41	businesses	business	NOUN
esutjss-287	90	42	in	in	ADP
esutjss-287	90	43	enugu	enugu	PROPN
esutjss-287	90	44	state	state	NOUN
esutjss-287	90	45	.	.	PUNCT
esutjss-287	91	1	six	six	NUM
esutjss-287	91	2	(	(	PUNCT
esutjss-287	91	3	6	6	NUM
esutjss-287	91	4	)	)	PUNCT
esutjss-287	91	5	item	item	NOUN
esutjss-287	91	6	statements	statement	NOUN
esutjss-287	91	7	(	(	PUNCT
esutjss-287	91	8	1	1	NUM
esutjss-287	91	9	-	-	SYM
esutjss-287	91	10	6	6	NUM
esutjss-287	91	11	)	)	PUNCT
esutjss-287	91	12	in	in	ADP
esutjss-287	91	13	cluster	cluster	NOUN
esutjss-287	91	14	4	4	NUM
esutjss-287	91	15	sought	seek	VERB
esutjss-287	91	16	information	information	NOUN
esutjss-287	91	17	on	on	ADP
esutjss-287	91	18	the	the	DET
esutjss-287	91	19	tactics	tactic	NOUN
esutjss-287	91	20	small	small	ADJ
esutjss-287	91	21	and	and	CCONJ
esutjss-287	91	22	medium	medium	ADJ
esutjss-287	91	23	-	-	PUNCT
esutjss-287	91	24	sized	sized	ADJ
esutjss-287	91	25	enterprises	enterprise	NOUN
esutjss-287	91	26	in	in	ADP
esutjss-287	91	27	enugu	enugu	PROPN
esutjss-287	91	28	state	state	NOUN
esutjss-287	91	29	employ	employ	NOUN
esutjss-287	91	30	to	to	PART
esutjss-287	91	31	thwart	thwart	VERB
esutjss-287	91	32	insurance	insurance	NOUN
esutjss-287	91	33	policy	policy	NOUN
esutjss-287	91	34	fraud	fraud	NOUN
esutjss-287	91	35	in	in	ADP
esutjss-287	91	36	order	order	NOUN
esutjss-287	91	37	to	to	PART
esutjss-287	91	38	preserve	preserve	VERB
esutjss-287	91	39	the	the	DET
esutjss-287	91	40	viability	viability	NOUN
esutjss-287	91	41	of	of	ADP
esutjss-287	91	42	their	their	PRON
esutjss-287	91	43	operations	operation	NOUN
esutjss-287	91	44	.	.	PUNCT
esutjss-287	92	1	cluster	cluster	NOUN
esutjss-287	92	2	survey	survey	NOUN
esutjss-287	92	3	questions	question	NOUN
esutjss-287	92	4	1	1	NUM
esutjss-287	92	5	,	,	PUNCT
esutjss-287	92	6	2	2	NUM
esutjss-287	92	7	,	,	PUNCT
esutjss-287	92	8	3	3	NUM
esutjss-287	92	9	,	,	PUNCT
esutjss-287	92	10	and	and	CCONJ
esutjss-287	92	11	4	4	NUM
esutjss-287	92	12	have	have	VERB
esutjss-287	92	13	a	a	DET
esutjss-287	92	14	four	four	NUM
esutjss-287	92	15	-	-	PUNCT
esutjss-287	92	16	point	point	NOUN
esutjss-287	92	17	rating	rating	NOUN
esutjss-287	92	18	system	system	NOUN
esutjss-287	92	19	:	:	PUNCT
esutjss-287	92	20	"	"	PUNCT
esutjss-287	92	21	strongly	strongly	ADV
esutjss-287	92	22	disagree	disagree	VERB
esutjss-287	92	23	"	"	PUNCT
esutjss-287	92	24	is	be	AUX
esutjss-287	92	25	worth	worth	ADJ
esutjss-287	92	26	one	one	NUM
esutjss-287	92	27	point	point	NOUN
esutjss-287	92	28	,	,	PUNCT
esutjss-287	92	29	"	"	PUNCT
esutjss-287	92	30	agree	agree	VERB
esutjss-287	92	31	"	"	PUNCT
esutjss-287	92	32	is	be	AUX
esutjss-287	92	33	worth	worth	ADJ
esutjss-287	92	34	three	three	NUM
esutjss-287	92	35	,	,	PUNCT
esutjss-287	92	36	"	"	PUNCT
esutjss-287	92	37	strongly	strongly	ADV
esutjss-287	92	38	agree	agree	VERB
esutjss-287	92	39	"	"	PUNCT
esutjss-287	92	40	is	be	AUX
esutjss-287	92	41	worth	worth	ADJ
esutjss-287	92	42	four	four	NUM
esutjss-287	92	43	,	,	PUNCT
esutjss-287	92	44	and	and	CCONJ
esutjss-287	92	45	"	"	PUNCT
esutjss-287	92	46	disagree	disagree	VERB
esutjss-287	92	47	"	"	PUNCT
esutjss-287	92	48	is	be	AUX
esutjss-287	92	49	worth	worth	ADJ
esutjss-287	92	50	two	two	NUM
esutjss-287	92	51	for	for	ADP
esutjss-287	92	52	each	each	PRON
esutjss-287	92	53	.	.	PUNCT
esutjss-287	93	1	the	the	DET
esutjss-287	93	2	appropriate	appropriate	ADJ
esutjss-287	93	3	item	item	NOUN
esutjss-287	93	4	can	can	AUX
esutjss-287	93	5	be	be	AUX
esutjss-287	93	6	checked	check	VERB
esutjss-287	93	7	in	in	ADP
esutjss-287	93	8	the	the	DET
esutjss-287	93	9	blank	blank	ADJ
esutjss-287	93	10	places	place	NOUN
esutjss-287	93	11	provided	provide	VERB
esutjss-287	93	12	to	to	ADP
esutjss-287	93	13	the	the	DET
esutjss-287	93	14	respondents	respondent	NOUN
esutjss-287	93	15	.	.	PUNCT
esutjss-287	94	1	in	in	ADP
esutjss-287	94	2	order	order	NOUN
esutjss-287	94	3	to	to	PART
esutjss-287	94	4	enhance	enhance	VERB
esutjss-287	94	5	the	the	DET
esutjss-287	94	6	efficacy	efficacy	NOUN
esutjss-287	94	7	and	and	CCONJ
esutjss-287	94	8	efficiency	efficiency	NOUN
esutjss-287	94	9	of	of	ADP
esutjss-287	94	10	the	the	DET
esutjss-287	94	11	questionnaire	questionnaire	NOUN
esutjss-287	94	12	in	in	ADP
esutjss-287	94	13	evaluating	evaluate	VERB
esutjss-287	94	14	its	its	PRON
esutjss-287	94	15	objectives	objective	NOUN
esutjss-287	94	16	,	,	PUNCT
esutjss-287	94	17	three	three	NUM
esutjss-287	94	18	experts	expert	NOUN
esutjss-287	94	19	from	from	ADP
esutjss-287	94	20	the	the	DET
esutjss-287	94	21	department	department	NOUN
esutjss-287	94	22	of	of	ADP
esutjss-287	94	23	business	business	NOUN
esutjss-287	94	24	education	education	NOUN
esutjss-287	94	25	at	at	ADP
esutjss-287	94	26	the	the	DET
esutjss-287	94	27	university	university	PROPN
esutjss-287	94	28	of	of	ADP
esutjss-287	94	29	nigeria	nigeria	PROPN
esutjss-287	94	30	evaluated	evaluate	VERB
esutjss-287	94	31	the	the	DET
esutjss-287	94	32	instrument	instrument	NOUN
esutjss-287	94	33	in	in	ADP
esutjss-287	94	34	person	person	NOUN
esutjss-287	94	35	.	.	PUNCT
esutjss-287	95	1	to	to	PART
esutjss-287	95	2	aid	aid	VERB
esutjss-287	95	3	in	in	ADP
esutjss-287	95	4	accurate	accurate	ADJ
esutjss-287	95	5	validation	validation	NOUN
esutjss-287	95	6	,	,	PUNCT
esutjss-287	95	7	the	the	DET
esutjss-287	95	8	questionnaire	questionnaire	NOUN
esutjss-287	95	9	was	be	AUX
esutjss-287	95	10	distributed	distribute	VERB
esutjss-287	95	11	to	to	ADP
esutjss-287	95	12	the	the	DET
esutjss-287	95	13	experts	expert	NOUN
esutjss-287	95	14	along	along	ADP
esutjss-287	95	15	with	with	ADP
esutjss-287	95	16	the	the	DET
esutjss-287	95	17	purpose	purpose	NOUN
esutjss-287	95	18	and	and	CCONJ
esutjss-287	95	19	research	research	NOUN
esutjss-287	95	20	questions	question	NOUN
esutjss-287	95	21	of	of	ADP
esutjss-287	95	22	the	the	DET
esutjss-287	95	23	study	study	NOUN
esutjss-287	95	24	.	.	PUNCT
esutjss-287	96	1	they	they	PRON
esutjss-287	96	2	were	be	AUX
esutjss-287	96	3	asked	ask	VERB
esutjss-287	96	4	to	to	PART
esutjss-287	96	5	rate	rate	VERB
esutjss-287	96	6	the	the	DET
esutjss-287	96	7	tool	tool	NOUN
esutjss-287	96	8	according	accord	VERB
esutjss-287	96	9	to	to	ADP
esutjss-287	96	10	its	its	PRON
esutjss-287	96	11	thought	thought	NOUN
esutjss-287	96	12	flow	flow	NOUN
esutjss-287	96	13	,	,	PUNCT
esutjss-287	96	14	language	language	NOUN
esutjss-287	96	15	,	,	PUNCT
esutjss-287	96	16	relevancy	relevancy	NOUN
esutjss-287	96	17	,	,	PUNCT
esutjss-287	96	18	and	and	CCONJ
esutjss-287	96	19	content	content	NOUN
esutjss-287	96	20	.	.	PUNCT
esutjss-287	97	1	their	their	PRON
esutjss-287	97	2	modifications	modification	NOUN
esutjss-287	97	3	and	and	CCONJ
esutjss-287	97	4	recommendations	recommendation	NOUN
esutjss-287	97	5	were	be	AUX
esutjss-287	97	6	taken	take	VERB
esutjss-287	97	7	into	into	ADP
esutjss-287	97	8	account	account	NOUN
esutjss-287	97	9	while	while	SCONJ
esutjss-287	97	10	creating	create	VERB
esutjss-287	97	11	the	the	DET
esutjss-287	97	12	final	final	ADJ
esutjss-287	97	13	version	version	NOUN
esutjss-287	97	14	of	of	ADP
esutjss-287	97	15	the	the	DET
esutjss-287	97	16	document	document	NOUN
esutjss-287	97	17	that	that	PRON
esutjss-287	97	18	certifies	certify	VERB
esutjss-287	97	19	it	it	PRON
esutjss-287	97	20	.	.	PUNCT
esutjss-287	98	1	twenty	twenty	NUM
esutjss-287	98	2	small	small	ADJ
esutjss-287	98	3	and	and	CCONJ
esutjss-287	98	4	medium	medium	ADJ
esutjss-287	98	5	-	-	PUNCT
esutjss-287	98	6	sized	sized	ADJ
esutjss-287	98	7	businesses	business	NOUN
esutjss-287	98	8	in	in	ADP
esutjss-287	98	9	anambra	anambra	PROPN
esutjss-287	98	10	state	state	NOUN
esutjss-287	98	11	participated	participate	VERB
esutjss-287	98	12	in	in	ADP
esutjss-287	98	13	the	the	DET
esutjss-287	98	14	tool	tool	NOUN
esutjss-287	98	15	's	's	PART
esutjss-287	98	16	trial	trial	NOUN
esutjss-287	98	17	.	.	PUNCT
esutjss-287	99	1	this	this	PRON
esutjss-287	99	2	is	be	AUX
esutjss-287	99	3	due	due	ADJ
esutjss-287	99	4	to	to	ADP
esutjss-287	99	5	the	the	DET
esutjss-287	99	6	comparable	comparable	ADJ
esutjss-287	99	7	geographic	geographic	ADJ
esutjss-287	99	8	location	location	NOUN
esutjss-287	99	9	of	of	ADP
esutjss-287	99	10	anambra	anambra	PROPN
esutjss-287	99	11	state	state	PROPN
esutjss-287	99	12	,	,	PUNCT
esutjss-287	99	13	which	which	PRON
esutjss-287	99	14	is	be	AUX
esutjss-287	99	15	not	not	PART
esutjss-287	99	16	covered	cover	VERB
esutjss-287	99	17	in	in	ADP
esutjss-287	99	18	this	this	DET
esutjss-287	99	19	study	study	NOUN
esutjss-287	99	20	.	.	PUNCT
esutjss-287	100	1	using	use	VERB
esutjss-287	100	2	the	the	DET
esutjss-287	100	3	cronba	cronba	ADJ
esutjss-287	100	4	alpha	alpha	NOUN
esutjss-287	100	5	approach	approach	NOUN
esutjss-287	100	6	,	,	PUNCT
esutjss-287	100	7	an	an	DET
esutjss-287	100	8	overall	overall	ADJ
esutjss-287	100	9	coefficient	coefficient	NOUN
esutjss-287	100	10	of	of	ADP
esutjss-287	100	11	0.979	0.979	NUM
esutjss-287	100	12	was	be	AUX
esutjss-287	100	13	obtained	obtain	VERB
esutjss-287	100	14	.	.	PUNCT
esutjss-287	101	1	a	a	DET
esutjss-287	101	2	number	number	NOUN
esutjss-287	101	3	of	of	ADP
esutjss-287	101	4	research	research	NOUN
esutjss-287	101	5	assistants	assistant	NOUN
esutjss-287	101	6	with	with	ADP
esutjss-287	101	7	knowledge	knowledge	NOUN
esutjss-287	101	8	of	of	ADP
esutjss-287	101	9	enugu	enugu	PROPN
esutjss-287	101	10	state	state	PROPN
esutjss-287	101	11	's	's	PART
esutjss-287	101	12	past	past	NOUN
esutjss-287	101	13	delivered	deliver	VERB
esutjss-287	101	14	the	the	DET
esutjss-287	101	15	survey	survey	NOUN
esutjss-287	101	16	to	to	ADP
esutjss-287	101	17	104	104	NUM
esutjss-287	101	18	managers	manager	NOUN
esutjss-287	101	19	of	of	ADP
esutjss-287	101	20	small	small	ADJ
esutjss-287	101	21	and	and	CCONJ
esutjss-287	101	22	medium	medium	ADJ
esutjss-287	101	23	-	-	PUNCT
esutjss-287	101	24	sized	sized	ADJ
esutjss-287	101	25	businesses	business	NOUN
esutjss-287	101	26	.	.	PUNCT
esutjss-287	102	1	the	the	DET
esutjss-287	102	2	research	research	NOUN
esutjss-287	102	3	assistants	assistant	NOUN
esutjss-287	102	4	'	'	PART
esutjss-287	102	5	job	job	NOUN
esutjss-287	102	6	is	be	AUX
esutjss-287	102	7	to	to	PART
esutjss-287	102	8	make	make	VERB
esutjss-287	102	9	it	it	PRON
esutjss-287	102	10	easier	easy	ADJ
esutjss-287	102	11	for	for	SCONJ
esutjss-287	102	12	respondents	respondent	NOUN
esutjss-287	102	13	to	to	PART
esutjss-287	102	14	complete	complete	VERB
esutjss-287	102	15	and	and	CCONJ
esutjss-287	102	16	return	return	VERB
esutjss-287	102	17	the	the	DET
esutjss-287	102	18	questionnaire	questionnaire	NOUN
esutjss-287	102	19	.	.	PUNCT
esutjss-287	103	1	the	the	DET
esutjss-287	103	2	researcher	researcher	NOUN
esutjss-287	103	3	provided	provide	VERB
esutjss-287	103	4	guidance	guidance	NOUN
esutjss-287	103	5	to	to	ADP
esutjss-287	103	6	the	the	DET
esutjss-287	103	7	research	research	NOUN
esutjss-287	103	8	assistants	assistant	NOUN
esutjss-287	103	9	on	on	ADP
esutjss-287	103	10	how	how	SCONJ
esutjss-287	103	11	to	to	PART
esutjss-287	103	12	conduct	conduct	VERB
esutjss-287	103	13	a	a	DET
esutjss-287	103	14	polite	polite	ADJ
esutjss-287	103	15	and	and	CCONJ
esutjss-287	103	16	professional	professional	ADJ
esutjss-287	103	17	administration	administration	NOUN
esutjss-287	103	18	of	of	ADP
esutjss-287	103	19	the	the	DET
esutjss-287	103	20	instrument	instrument	NOUN
esutjss-287	103	21	to	to	ADP
esutjss-287	103	22	the	the	DET
esutjss-287	103	23	respondents	respondent	NOUN
esutjss-287	103	24	.	.	PUNCT
esutjss-287	104	1	the	the	DET
esutjss-287	104	2	questionnaire	questionnaire	NOUN
esutjss-287	104	3	had	have	VERB
esutjss-287	104	4	to	to	PART
esutjss-287	104	5	be	be	AUX
esutjss-287	104	6	fully	fully	ADV
esutjss-287	104	7	filled	fill	VERB
esutjss-287	104	8	out	out	ADP
esutjss-287	104	9	by	by	ADP
esutjss-287	104	10	the	the	DET
esutjss-287	104	11	respondents	respondent	NOUN
esutjss-287	104	12	before	before	SCONJ
esutjss-287	104	13	the	the	DET
esutjss-287	104	14	researcher	researcher	NOUN
esutjss-287	104	15	and	and	CCONJ
esutjss-287	104	16	research	research	NOUN
esutjss-287	104	17	assistants	assistant	NOUN
esutjss-287	104	18	could	could	AUX
esutjss-287	104	19	administer	administer	VERB
esutjss-287	104	20	the	the	DET
esutjss-287	104	21	instruments	instrument	NOUN
esutjss-287	104	22	and	and	CCONJ
esutjss-287	104	23	gather	gather	VERB
esutjss-287	104	24	the	the	DET
esutjss-287	104	25	data	datum	NOUN
esutjss-287	104	26	.	.	PUNCT
esutjss-287	105	1	having	have	VERB
esutjss-287	105	2	a	a	DET
esutjss-287	105	3	high	high	ADJ
esutjss-287	105	4	return	return	NOUN
esutjss-287	105	5	rate	rate	NOUN
esutjss-287	105	6	is	be	AUX
esutjss-287	105	7	the	the	DET
esutjss-287	105	8	goal	goal	NOUN
esutjss-287	105	9	.	.	PUNCT
esutjss-287	106	1	to	to	PART
esutjss-287	106	2	examine	examine	VERB
esutjss-287	106	3	the	the	DET
esutjss-287	106	4	data	datum	NOUN
esutjss-287	106	5	gathered	gather	VERB
esutjss-287	106	6	for	for	ADP
esutjss-287	106	7	646	646	NUM
esutjss-287	106	8	this	this	DET
esutjss-287	106	9	study	study	NOUN
esutjss-287	106	10	,	,	PUNCT
esutjss-287	106	11	the	the	DET
esutjss-287	106	12	mean	mean	ADJ
esutjss-287	106	13	and	and	CCONJ
esutjss-287	106	14	standard	standard	ADJ
esutjss-287	106	15	deviation	deviation	NOUN
esutjss-287	106	16	were	be	AUX
esutjss-287	106	17	employed	employ	VERB
esutjss-287	106	18	.	.	PUNCT
esutjss-287	107	1	to	to	PART
esutjss-287	107	2	examine	examine	VERB
esutjss-287	107	3	the	the	DET
esutjss-287	107	4	data	datum	NOUN
esutjss-287	107	5	,	,	PUNCT
esutjss-287	107	6	the	the	DET
esutjss-287	107	7	mean	mean	ADJ
esutjss-287	107	8	and	and	CCONJ
esutjss-287	107	9	standard	standard	ADJ
esutjss-287	107	10	deviation	deviation	NOUN
esutjss-287	107	11	were	be	AUX
esutjss-287	107	12	applied	apply	VERB
esutjss-287	107	13	.	.	PUNCT
esutjss-287	108	1	using	use	VERB
esutjss-287	108	2	spss	spss	PROPN
esutjss-287	108	3	,	,	PUNCT
esutjss-287	108	4	a	a	DET
esutjss-287	108	5	statistical	statistical	ADJ
esutjss-287	108	6	tool	tool	NOUN
esutjss-287	108	7	for	for	ADP
esutjss-287	108	8	social	social	ADJ
esutjss-287	108	9	science	science	NOUN
esutjss-287	108	10	,	,	PUNCT
esutjss-287	108	11	the	the	DET
esutjss-287	108	12	reliability	reliability	NOUN
esutjss-287	108	13	coefficient	coefficient	NOUN
esutjss-287	108	14	of	of	ADP
esutjss-287	108	15	the	the	DET
esutjss-287	108	16	questionnaire	questionnaire	NOUN
esutjss-287	108	17	was	be	AUX
esutjss-287	108	18	also	also	ADV
esutjss-287	108	19	ascertained	ascertain	VERB
esutjss-287	108	20	and	and	CCONJ
esutjss-287	108	21	gathered	gather	VERB
esutjss-287	108	22	for	for	ADP
esutjss-287	108	23	this	this	DET
esutjss-287	108	24	inquiry	inquiry	NOUN
esutjss-287	108	25	.	.	PUNCT
esutjss-287	109	1	the	the	DET
esutjss-287	109	2	obtained	obtain	VERB
esutjss-287	109	3	data	datum	NOUN
esutjss-287	109	4	were	be	AUX
esutjss-287	109	5	subjected	subject	VERB
esutjss-287	109	6	to	to	ADP
esutjss-287	109	7	the	the	DET
esutjss-287	109	8	mean	mean	ADJ
esutjss-287	109	9	and	and	CCONJ
esutjss-287	109	10	standard	standard	ADJ
esutjss-287	109	11	deviation	deviation	NOUN
esutjss-287	109	12	in	in	ADP
esutjss-287	109	13	order	order	NOUN
esutjss-287	109	14	to	to	PART
esutjss-287	109	15	address	address	VERB
esutjss-287	109	16	the	the	DET
esutjss-287	109	17	problem	problem	NOUN
esutjss-287	109	18	of	of	ADP
esutjss-287	109	19	the	the	DET
esutjss-287	109	20	study	study	NOUN
esutjss-287	109	21	.	.	PUNCT
esutjss-287	110	1	following	follow	VERB
esutjss-287	110	2	analysis	analysis	NOUN
esutjss-287	110	3	,	,	PUNCT
esutjss-287	110	4	the	the	DET
esutjss-287	110	5	data	datum	NOUN
esutjss-287	110	6	were	be	AUX
esutjss-287	110	7	assessed	assess	VERB
esutjss-287	110	8	using	use	VERB
esutjss-287	110	9	the	the	DET
esutjss-287	110	10	data	datum	NOUN
esutjss-287	110	11	's	's	PART
esutjss-287	110	12	statistical	statistical	ADJ
esutjss-287	110	13	real	real	ADJ
esutjss-287	110	14	limit	limit	NOUN
esutjss-287	110	15	.	.	PUNCT
esutjss-287	111	1	an	an	DET
esutjss-287	111	2	item	item	NOUN
esutjss-287	111	3	will	will	AUX
esutjss-287	111	4	be	be	AUX
esutjss-287	111	5	classified	classify	VERB
esutjss-287	111	6	as	as	ADP
esutjss-287	111	7	very	very	ADV
esutjss-287	111	8	agreeing	agree	VERB
esutjss-287	111	9	in	in	ADP
esutjss-287	111	10	the	the	DET
esutjss-287	111	11	mean	mean	ADJ
esutjss-287	111	12	computation	computation	NOUN
esutjss-287	111	13	if	if	SCONJ
esutjss-287	111	14	its	its	PRON
esutjss-287	111	15	mean	mean	ADJ
esutjss-287	111	16	score	score	NOUN
esutjss-287	111	17	is	be	AUX
esutjss-287	111	18	between	between	ADP
esutjss-287	111	19	3.50	3.50	NUM
esutjss-287	111	20	and	and	CCONJ
esutjss-287	111	21	4.0	4.0	NUM
esutjss-287	111	22	,	,	PUNCT
esutjss-287	111	23	and	and	CCONJ
esutjss-287	111	24	agreeing	agree	VERB
esutjss-287	111	25	if	if	SCONJ
esutjss-287	111	26	it	it	PRON
esutjss-287	111	27	is	be	AUX
esutjss-287	111	28	between	between	ADP
esutjss-287	111	29	2.50	2.50	NUM
esutjss-287	111	30	and	and	CCONJ
esutjss-287	111	31	3.49	3.49	NUM
esutjss-287	111	32	.	.	PUNCT
esutjss-287	112	1	items	item	NOUN
esutjss-287	112	2	with	with	ADP
esutjss-287	112	3	mean	mean	ADJ
esutjss-287	112	4	values	value	NOUN
esutjss-287	112	5	between	between	ADP
esutjss-287	112	6	1.50	1.50	NUM
esutjss-287	112	7	and	and	CCONJ
esutjss-287	112	8	2.49	2.49	NUM
esutjss-287	112	9	are	be	AUX
esutjss-287	112	10	classified	classify	VERB
esutjss-287	112	11	as	as	ADP
esutjss-287	112	12	disagreeable	disagreeable	ADJ
esutjss-287	112	13	,	,	PUNCT
esutjss-287	112	14	and	and	CCONJ
esutjss-287	112	15	strongly	strongly	ADV
esutjss-287	112	16	disagreeable	disagreeable	ADJ
esutjss-287	112	17	items	item	NOUN
esutjss-287	112	18	have	have	AUX
esutjss-287	112	19	mean	mean	VERB
esutjss-287	112	20	scores	score	NOUN
esutjss-287	112	21	between	between	ADP
esutjss-287	112	22	1.00	1.00	NUM
esutjss-287	112	23	and	and	CCONJ
esutjss-287	112	24	1.49	1.49	NUM
esutjss-287	112	25	.	.	PUNCT
esutjss-287	113	1	therefore	therefore	ADV
esutjss-287	113	2	,	,	PUNCT
esutjss-287	113	3	a	a	DET
esutjss-287	113	4	mean	mean	ADJ
esutjss-287	113	5	score	score	NOUN
esutjss-287	113	6	of	of	ADP
esutjss-287	113	7	3.50	3.50	NUM
esutjss-287	113	8	to	to	ADP
esutjss-287	113	9	4.00	4.00	NUM
esutjss-287	113	10	,	,	PUNCT
esutjss-287	113	11	agreement	agreement	NOUN
esutjss-287	113	12	of	of	ADP
esutjss-287	113	13	2.50	2.50	NUM
esutjss-287	113	14	to	to	ADP
esutjss-287	113	15	3.49	3.49	NUM
esutjss-287	113	16	,	,	PUNCT
esutjss-287	113	17	disagreement	disagreement	NOUN
esutjss-287	113	18	of	of	ADP
esutjss-287	113	19	1.50	1.50	NUM
esutjss-287	113	20	to	to	ADP
esutjss-287	113	21	2.49	2.49	NUM
esutjss-287	113	22	,	,	PUNCT
esutjss-287	113	23	and	and	CCONJ
esutjss-287	113	24	major	major	ADJ
esutjss-287	113	25	disagreement	disagreement	NOUN
esutjss-287	113	26	of	of	ADP
esutjss-287	113	27	0.50	0.50	NUM
esutjss-287	113	28	to	to	ADP
esutjss-287	113	29	1.49	1.49	NUM
esutjss-287	113	30	all	all	PRON
esutjss-287	113	31	imply	imply	VERB
esutjss-287	113	32	good	good	ADJ
esutjss-287	113	33	agreement	agreement	NOUN
esutjss-287	113	34	.	.	PUNCT
esutjss-287	114	1	considering	consider	VERB
esutjss-287	114	2	the	the	DET
esutjss-287	114	3	four	four	NUM
esutjss-287	114	4	research	research	NOUN
esutjss-287	114	5	topics	topic	NOUN
esutjss-287	114	6	that	that	PRON
esutjss-287	114	7	formed	form	VERB
esutjss-287	114	8	the	the	DET
esutjss-287	114	9	core	core	NOUN
esutjss-287	114	10	of	of	ADP
esutjss-287	114	11	the	the	DET
esutjss-287	114	12	study	study	NOUN
esutjss-287	114	13	,	,	PUNCT
esutjss-287	114	14	the	the	DET
esutjss-287	114	15	results	result	NOUN
esutjss-287	114	16	are	be	AUX
esutjss-287	114	17	displayed	display	VERB
esutjss-287	114	18	in	in	ADP
esutjss-287	114	19	tables	table	NOUN
esutjss-287	114	20	.	.	PUNCT
esutjss-287	115	1	result	result	NOUN
esutjss-287	115	2	rq1	rq1	NOUN
esutjss-287	115	3	:	:	PUNCT
esutjss-287	115	4	what	what	PRON
esutjss-287	115	5	internal	internal	ADJ
esutjss-287	115	6	fraud	fraud	NOUN
esutjss-287	115	7	control	control	NOUN
esutjss-287	115	8	procedures	procedure	NOUN
esutjss-287	115	9	do	do	AUX
esutjss-287	115	10	small	small	ADJ
esutjss-287	115	11	and	and	CCONJ
esutjss-287	115	12	medium	medium	ADJ
esutjss-287	115	13	-	-	PUNCT
esutjss-287	115	14	sized	sized	ADJ
esutjss-287	115	15	businesses	business	NOUN
esutjss-287	115	16	in	in	ADP
esutjss-287	115	17	enugu	enugu	PROPN
esutjss-287	115	18	state	state	NOUN
esutjss-287	115	19	use	use	NOUN
esutjss-287	115	20	to	to	PART
esutjss-287	115	21	ensure	ensure	VERB
esutjss-287	115	22	the	the	DET
esutjss-287	115	23	survival	survival	NOUN
esutjss-287	115	24	of	of	ADP
esutjss-287	115	25	their	their	PRON
esutjss-287	115	26	operations	operation	NOUN
esutjss-287	115	27	?	?	PUNCT
esutjss-287	116	1	s	s	X
esutjss-287	116	2	/	/	SYM
esutjss-287	116	3	no	no	DET
esutjss-287	116	4	item	item	NOUN
esutjss-287	116	5	statement	statement	NOUN
esutjss-287	116	6	x	x	INTJ
esutjss-287	116	7	std	std	PROPN
esutjss-287	116	8	.	.	PROPN
esutjss-287	116	9	dev	dev	PROPN
esutjss-287	116	10	remark	remark	NOUN
esutjss-287	116	11	1	1	NUM
esutjss-287	116	12	.	.	PUNCT
esutjss-287	116	13	creating	create	VERB
esutjss-287	116	14	a	a	DET
esutjss-287	116	15	business	business	NOUN
esutjss-287	116	16	organization	organization	NOUN
esutjss-287	116	17	3.64	3.64	NUM
esutjss-287	116	18	0.63	0.63	NUM
esutjss-287	116	19	sa	sa	PROPN
esutjss-287	116	20	2	2	NUM
esutjss-287	116	21	.	.	PUNCT
esutjss-287	116	22	appropriate	appropriate	ADJ
esutjss-287	116	23	locks	lock	NOUN
esutjss-287	116	24	for	for	ADP
esutjss-287	116	25	security	security	NOUN
esutjss-287	116	26	in	in	ADP
esutjss-287	116	27	inventory	inventory	NOUN
esutjss-287	116	28	warehouses	warehouse	NOUN
esutjss-287	116	29	3.56	3.56	NUM
esutjss-287	116	30	0.67	0.67	NUM
esutjss-287	116	31	sa	sa	PROPN
esutjss-287	116	32	3	3	NUM
esutjss-287	116	33	.	.	PUNCT
esutjss-287	116	34	setting	set	VERB
esutjss-287	116	35	up	up	ADP
esutjss-287	116	36	criteria	criterion	NOUN
esutjss-287	116	37	for	for	ADP
esutjss-287	116	38	quality	quality	NOUN
esutjss-287	116	39	3.62	3.62	NUM
esutjss-287	116	40	0.67	0.67	NUM
esutjss-287	116	41	sa	sa	PROPN
esutjss-287	116	42	4	4	NUM
esutjss-287	116	43	.	.	PUNCT
esutjss-287	116	44	problem	problem	NOUN
esutjss-287	116	45	solving	solve	VERB
esutjss-287	116	46	as	as	SCONJ
esutjss-287	116	47	it	it	PRON
esutjss-287	116	48	happens	happen	VERB
esutjss-287	116	49	3.35	3.35	NUM
esutjss-287	116	50	0.70	0.70	NUM
esutjss-287	116	51	sa	sa	NOUN
esutjss-287	116	52	5	5	NUM
esutjss-287	116	53	.	.	PUNCT
esutjss-287	116	54	regular	regular	ADJ
esutjss-287	116	55	evaluation	evaluation	NOUN
esutjss-287	116	56	of	of	ADP
esutjss-287	116	57	the	the	DET
esutjss-287	116	58	internal	internal	ADJ
esutjss-287	116	59	control	control	NOUN
esutjss-287	116	60	protocol	protocol	NOUN
esutjss-287	116	61	3.34	3.34	NUM
esutjss-287	116	62	0.90	0.90	NUM
esutjss-287	116	63	a	a	DET
esutjss-287	116	64	6	6	NUM
esutjss-287	116	65	.	.	PUNCT
esutjss-287	116	66	appropriate	appropriate	ADJ
esutjss-287	116	67	familiarity	familiarity	NOUN
esutjss-287	116	68	with	with	ADP
esutjss-287	116	69	internal	internal	ADJ
esutjss-287	116	70	control	control	NOUN
esutjss-287	116	71	systems	system	NOUN
esutjss-287	116	72	3.63	3.63	NUM
esutjss-287	116	73	0	0	NUM
esutjss-287	116	74	.	.	PUNCT
esutjss-287	117	1	66	66	NUM
esutjss-287	117	2	sa	sa	PROPN
esutjss-287	117	3	grand	grand	ADJ
esutjss-287	117	4	mean	mean	NOUN
esutjss-287	117	5	and	and	CCONJ
esutjss-287	117	6	standard	standard	ADJ
esutjss-287	117	7	deviation	deviation	NOUN
esutjss-287	117	8	3.57	3.57	NUM
esutjss-287	117	9	0.71	0.71	NUM
esutjss-287	117	10	sa	sa	NOUN
esutjss-287	117	11	key	key	NOUN
esutjss-287	117	12	:	:	PUNCT
esutjss-287	117	13	x	x	X
esutjss-287	117	14	is	be	AUX
esutjss-287	117	15	the	the	DET
esutjss-287	117	16	mean	mean	NOUN
esutjss-287	117	17	,	,	PUNCT
esutjss-287	117	18	sd	sd	INTJ
esutjss-287	117	19	is	be	AUX
esutjss-287	117	20	the	the	DET
esutjss-287	117	21	standard	standard	ADJ
esutjss-287	117	22	deviation	deviation	NOUN
esutjss-287	117	23	,	,	PUNCT
esutjss-287	117	24	a	a	PRON
esutjss-287	117	25	is	be	AUX
esutjss-287	117	26	for	for	ADP
esutjss-287	117	27	agree	agree	NOUN
esutjss-287	117	28	,	,	PUNCT
esutjss-287	117	29	a	a	PRON
esutjss-287	117	30	is	be	AUX
esutjss-287	117	31	for	for	ADP
esutjss-287	117	32	agree	agree	NOUN
esutjss-287	117	33	,	,	PUNCT
esutjss-287	117	34	d	d	X
esutjss-287	117	35	is	be	AUX
esutjss-287	117	36	for	for	ADP
esutjss-287	117	37	disagree	disagree	NOUN
esutjss-287	117	38	,	,	PUNCT
esutjss-287	117	39	and	and	CCONJ
esutjss-287	117	40	sd	sd	NOUN
esutjss-287	117	41	is	be	AUX
esutjss-287	117	42	for	for	SCONJ
esutjss-287	117	43	strongly	strongly	ADV
esutjss-287	117	44	disagree	disagree	VERB
esutjss-287	117	45	.	.	PUNCT
esutjss-287	118	1	in	in	ADP
esutjss-287	118	2	table	table	NOUN
esutjss-287	118	3	1	1	NUM
esutjss-287	118	4	,	,	PUNCT
esutjss-287	118	5	the	the	DET
esutjss-287	118	6	data	datum	NOUN
esutjss-287	118	7	showed	show	VERB
esutjss-287	118	8	that	that	SCONJ
esutjss-287	118	9	five	five	NUM
esutjss-287	118	10	items	item	NOUN
esutjss-287	118	11	had	have	VERB
esutjss-287	118	12	means	mean	NOUN
esutjss-287	118	13	that	that	PRON
esutjss-287	118	14	fell	fall	VERB
esutjss-287	118	15	between	between	ADP
esutjss-287	118	16	3.50	3.50	NUM
esutjss-287	118	17	and	and	CCONJ
esutjss-287	118	18	4.00	4.00	NUM
esutjss-287	118	19	real	real	ADJ
esutjss-287	118	20	,	,	PUNCT
esutjss-287	118	21	indicating	indicate	VERB
esutjss-287	118	22	that	that	SCONJ
esutjss-287	118	23	the	the	DET
esutjss-287	118	24	item	item	NOUN
esutjss-287	118	25	was	be	AUX
esutjss-287	118	26	‘	'	PUNCT
esutjss-287	118	27	strongly	strongly	ADV
esutjss-287	118	28	agree	agree	VERB
esutjss-287	118	29	'	'	PUNCT
esutjss-287	118	30	with	with	ADP
esutjss-287	118	31	internal	internal	ADJ
esutjss-287	118	32	fraud	fraud	NOUN
esutjss-287	118	33	control	control	NOUN
esutjss-287	118	34	measures	measure	NOUN
esutjss-287	118	35	for	for	ADP
esutjss-287	118	36	the	the	DET
esutjss-287	118	37	sustainability	sustainability	NOUN
esutjss-287	118	38	of	of	ADP
esutjss-287	118	39	small	small	ADJ
esutjss-287	118	40	and	and	CCONJ
esutjss-287	118	41	medium	medium	ADJ
esutjss-287	118	42	-	-	PUNCT
esutjss-287	118	43	sized	sized	ADJ
esutjss-287	118	44	businesses	business	NOUN
esutjss-287	118	45	in	in	ADP
esutjss-287	118	46	enugu	enugu	PROPN
esutjss-287	118	47	state	state	NOUN
esutjss-287	118	48	.	.	PUNCT
esutjss-287	119	1	furthermore	furthermore	ADV
esutjss-287	119	2	,	,	PUNCT
esutjss-287	119	3	one	one	NUM
esutjss-287	119	4	item	item	NOUN
esutjss-287	119	5	'	'	PUNCT
esutjss-287	119	6	agrees	agree	VERB
esutjss-287	119	7	'	'	PUNCT
esutjss-287	119	8	with	with	ADP
esutjss-287	119	9	internal	internal	ADJ
esutjss-287	119	10	fraud	fraud	NOUN
esutjss-287	119	11	control	control	NOUN
esutjss-287	119	12	systems	system	NOUN
esutjss-287	119	13	,	,	PUNCT
esutjss-287	119	14	as	as	SCONJ
esutjss-287	119	15	evidenced	evidence	VERB
esutjss-287	119	16	by	by	ADP
esutjss-287	119	17	its	its	PRON
esutjss-287	119	18	mean	mean	ADJ
esutjss-287	119	19	value	value	NOUN
esutjss-287	119	20	falling	fall	VERB
esutjss-287	119	21	within	within	ADP
esutjss-287	119	22	the	the	DET
esutjss-287	119	23	genuine	genuine	ADJ
esutjss-287	119	24	range	range	NOUN
esutjss-287	119	25	of	of	ADP
esutjss-287	119	26	2.50–3.49	2.50–3.49	NUM
esutjss-287	119	27	.	.	PUNCT
esutjss-287	120	1	this	this	PRON
esutjss-287	120	2	is	be	AUX
esutjss-287	120	3	in	in	ADP
esutjss-287	120	4	addition	addition	NOUN
esutjss-287	120	5	to	to	ADP
esutjss-287	120	6	taking	take	VERB
esutjss-287	120	7	into	into	ADP
esutjss-287	120	8	account	account	NOUN
esutjss-287	120	9	the	the	DET
esutjss-287	120	10	sustainability	sustainability	NOUN
esutjss-287	120	11	of	of	ADP
esutjss-287	120	12	small	small	ADJ
esutjss-287	120	13	and	and	CCONJ
esutjss-287	120	14	medium	medium	ADJ
esutjss-287	120	15	-	-	PUNCT
esutjss-287	120	16	sized	sized	ADJ
esutjss-287	120	17	firms	firm	NOUN
esutjss-287	120	18	in	in	ADP
esutjss-287	120	19	enugu	enugu	PROPN
esutjss-287	120	20	state	state	NOUN
esutjss-287	120	21	.	.	PUNCT
esutjss-287	121	1	with	with	ADP
esutjss-287	121	2	a	a	DET
esutjss-287	121	3	standard	standard	ADJ
esutjss-287	121	4	deviation	deviation	NOUN
esutjss-287	121	5	ranging	range	VERB
esutjss-287	121	6	from	from	ADP
esutjss-287	121	7	0.63	0.63	NUM
esutjss-287	121	8	to	to	ADP
esutjss-287	121	9	0.90	0.90	NUM
esutjss-287	121	10	,	,	PUNCT
esutjss-287	121	11	the	the	DET
esutjss-287	121	12	study	study	NOUN
esutjss-287	121	13	also	also	ADV
esutjss-287	121	14	discovered	discover	VERB
esutjss-287	121	15	that	that	SCONJ
esutjss-287	121	16	the	the	DET
esutjss-287	121	17	respondents	respondent	NOUN
esutjss-287	121	18	'	'	PART
esutjss-287	121	19	responses	response	NOUN
esutjss-287	121	20	were	be	AUX
esutjss-287	121	21	quite	quite	ADV
esutjss-287	121	22	similar	similar	ADJ
esutjss-287	121	23	to	to	ADP
esutjss-287	121	24	one	one	NUM
esutjss-287	121	25	another	another	PRON
esutjss-287	121	26	and	and	CCONJ
esutjss-287	121	27	were	be	AUX
esutjss-287	121	28	within	within	ADP
esutjss-287	121	29	a	a	DET
esutjss-287	121	30	respectable	respectable	ADJ
esutjss-287	121	31	range	range	NOUN
esutjss-287	121	32	of	of	ADP
esutjss-287	121	33	the	the	DET
esutjss-287	121	34	mean	mean	NOUN
esutjss-287	121	35	.	.	PUNCT
esutjss-287	122	1	with	with	ADP
esutjss-287	122	2	a	a	DET
esutjss-287	122	3	standard	standard	ADJ
esutjss-287	122	4	deviation	deviation	NOUN
esutjss-287	122	5	of	of	ADP
esutjss-287	122	6	0.71	0.71	NUM
esutjss-287	122	7	and	and	CCONJ
esutjss-287	122	8	an	an	DET
esutjss-287	122	9	overall	overall	ADJ
esutjss-287	122	10	mean	mean	ADJ
esutjss-287	122	11	score	score	NOUN
esutjss-287	122	12	of	of	ADP
esutjss-287	122	13	3.57	3.57	NUM
esutjss-287	122	14	,	,	PUNCT
esutjss-287	122	15	enugu	enugu	PROPN
esutjss-287	122	16	state	state	PROPN
esutjss-287	122	17	's	's	PART
esutjss-287	122	18	small	small	ADJ
esutjss-287	122	19	and	and	CCONJ
esutjss-287	122	20	medium	medium	ADJ
esutjss-287	122	21	-	-	PUNCT
esutjss-287	122	22	sized	sized	ADJ
esutjss-287	122	23	enterprises	enterprise	NOUN
esutjss-287	122	24	rely	rely	VERB
esutjss-287	122	25	on	on	ADP
esutjss-287	122	26	international	international	ADJ
esutjss-287	122	27	fraud	fraud	NOUN
esutjss-287	122	28	control	control	NOUN
esutjss-287	122	29	.	.	PUNCT
esutjss-287	123	1	647	647	NUM
esutjss-287	123	2	rq2	rq2	NOUN
esutjss-287	123	3	:	:	PUNCT
esutjss-287	123	4	what	what	PRON
esutjss-287	123	5	policies	policy	NOUN
esutjss-287	123	6	and	and	CCONJ
esutjss-287	123	7	procedures	procedure	NOUN
esutjss-287	123	8	have	have	VERB
esutjss-287	123	9	small	small	ADJ
esutjss-287	123	10	and	and	CCONJ
esutjss-287	123	11	medium	medium	ADJ
esutjss-287	123	12	-	-	PUNCT
esutjss-287	123	13	sized	sized	ADJ
esutjss-287	123	14	businesses	business	NOUN
esutjss-287	123	15	in	in	ADP
esutjss-287	123	16	enugu	enugu	PROPN
esutjss-287	123	17	state	state	NOUN
esutjss-287	123	18	put	put	VERB
esutjss-287	123	19	in	in	ADP
esutjss-287	123	20	place	place	NOUN
esutjss-287	123	21	to	to	PART
esutjss-287	123	22	prevent	prevent	VERB
esutjss-287	123	23	fraud	fraud	NOUN
esutjss-287	123	24	and	and	CCONJ
esutjss-287	123	25	ensure	ensure	VERB
esutjss-287	123	26	the	the	DET
esutjss-287	123	27	long	long	ADJ
esutjss-287	123	28	-	-	PUNCT
esutjss-287	123	29	term	term	NOUN
esutjss-287	123	30	viability	viability	NOUN
esutjss-287	123	31	of	of	ADP
esutjss-287	123	32	their	their	PRON
esutjss-287	123	33	operations	operation	NOUN
esutjss-287	123	34	?	?	PUNCT
esutjss-287	124	1	table	table	NOUN
esutjss-287	124	2	2	2	NUM
esutjss-287	124	3	shows	show	VERB
esutjss-287	124	4	the	the	DET
esutjss-287	124	5	average	average	ADJ
esutjss-287	124	6	answers	answer	NOUN
esutjss-287	124	7	to	to	ADP
esutjss-287	124	8	questions	question	NOUN
esutjss-287	124	9	about	about	ADP
esutjss-287	124	10	the	the	DET
esutjss-287	124	11	employee	employee	NOUN
esutjss-287	124	12	codes	code	NOUN
esutjss-287	124	13	of	of	ADP
esutjss-287	124	14	conduct	conduct	NOUN
esutjss-287	124	15	and	and	CCONJ
esutjss-287	124	16	fraud	fraud	NOUN
esutjss-287	124	17	prevention	prevention	NOUN
esutjss-287	124	18	strategies	strategy	NOUN
esutjss-287	124	19	used	use	VERB
esutjss-287	124	20	by	by	ADP
esutjss-287	124	21	small	small	ADJ
esutjss-287	124	22	and	and	CCONJ
esutjss-287	124	23	medium	medium	ADJ
esutjss-287	124	24	-	-	PUNCT
esutjss-287	124	25	sized	sized	ADJ
esutjss-287	124	26	businesses	business	NOUN
esutjss-287	124	27	in	in	ADP
esutjss-287	124	28	enugu	enugu	PROPN
esutjss-287	124	29	state	state	NOUN
esutjss-287	124	30	.	.	PUNCT
esutjss-287	125	1	s	s	X
esutjss-287	125	2	/	/	SYM
esutjss-287	125	3	no	no	DET
esutjss-287	125	4	item	item	NOUN
esutjss-287	125	5	statement	statement	NOUN
esutjss-287	125	6	x	x	INTJ
esutjss-287	125	7	std	std	PROPN
esutjss-287	125	8	.	.	PROPN
esutjss-287	125	9	dev	dev	PROPN
esutjss-287	125	10	remark	remark	NOUN
esutjss-287	125	11	1	1	NUM
esutjss-287	125	12	.	.	PUNCT
esutjss-287	125	13	assigning	assign	VERB
esutjss-287	125	14	tasks	task	NOUN
esutjss-287	125	15	according	accord	VERB
esutjss-287	125	16	to	to	ADP
esutjss-287	125	17	proficiency	proficiency	NOUN
esutjss-287	125	18	3.55	3.55	NUM
esutjss-287	125	19	0.70	0.70	NUM
esutjss-287	125	20	sa	sa	NOUN
esutjss-287	125	21	2	2	NUM
esutjss-287	125	22	.	.	X
esutjss-287	125	23	particular	particular	ADJ
esutjss-287	125	24	regulatory	regulatory	ADJ
esutjss-287	125	25	standards	standard	NOUN
esutjss-287	125	26	of	of	ADP
esutjss-287	125	27	behaviour	behaviour	NOUN
esutjss-287	125	28	3.63	3.63	NUM
esutjss-287	125	29	0.64	0.64	NUM
esutjss-287	125	30	sa	sa	PROPN
esutjss-287	125	31	3	3	NUM
esutjss-287	125	32	.	.	PUNCT
esutjss-287	125	33	daily	daily	ADJ
esutjss-287	125	34	evaluation	evaluation	NOUN
esutjss-287	125	35	of	of	ADP
esutjss-287	125	36	reports	report	NOUN
esutjss-287	125	37	and	and	CCONJ
esutjss-287	125	38	the	the	DET
esutjss-287	125	39	performance	performance	NOUN
esutjss-287	125	40	of	of	ADP
esutjss-287	125	41	staff	staff	NOUN
esutjss-287	125	42	3.53	3.53	NUM
esutjss-287	125	43	0.74	0.74	NUM
esutjss-287	125	44	sa	sa	PROPN
esutjss-287	125	45	4	4	NUM
esutjss-287	125	46	.	.	PUNCT
esutjss-287	125	47	employee	employee	NOUN
esutjss-287	125	48	training	training	NOUN
esutjss-287	125	49	that	that	PRON
esutjss-287	125	50	is	be	AUX
esutjss-287	125	51	consistent	consistent	ADJ
esutjss-287	125	52	3.34	3.34	NUM
esutjss-287	125	53	0.90	0.90	NUM
esutjss-287	125	54	a	a	DET
esutjss-287	125	55	5	5	NUM
esutjss-287	125	56	.	.	PUNCT
esutjss-287	125	57	requiring	require	VERB
esutjss-287	125	58	workers	worker	NOUN
esutjss-287	125	59	to	to	PART
esutjss-287	125	60	take	take	VERB
esutjss-287	125	61	accountability	accountability	NOUN
esutjss-287	125	62	for	for	ADP
esutjss-287	125	63	their	their	PRON
esutjss-287	125	64	acts	act	NOUN
esutjss-287	125	65	3.48	3.48	NUM
esutjss-287	125	66	0.74	0.74	NUM
esutjss-287	125	67	a	a	DET
esutjss-287	125	68	6	6	NUM
esutjss-287	125	69	.	.	PUNCT
esutjss-287	125	70	reporting	report	VERB
esutjss-287	125	71	fraud	fraud	NOUN
esutjss-287	125	72	as	as	ADV
esutjss-287	125	73	soon	soon	ADV
esutjss-287	125	74	as	as	ADP
esutjss-287	125	75	possible	possible	ADJ
esutjss-287	125	76	.	.	PUNCT
esutjss-287	126	1	3.64	3.64	NUM
esutjss-287	126	2	0	0	NUM
esutjss-287	126	3	.	.	PUNCT
esutjss-287	126	4	65	65	NUM
esutjss-287	126	5	sa	sa	PROPN
esutjss-287	126	6	grand	grand	ADJ
esutjss-287	126	7	mean	mean	NOUN
esutjss-287	126	8	and	and	CCONJ
esutjss-287	126	9	standard	standard	ADJ
esutjss-287	126	10	deviation	deviation	NOUN
esutjss-287	126	11	3.53	3.53	NUM
esutjss-287	126	12	0.73	0.73	NUM
esutjss-287	126	13	sa	sa	NOUN
esutjss-287	126	14	key	key	NOUN
esutjss-287	126	15	:	:	PUNCT
esutjss-287	126	16	x	x	X
esutjss-287	126	17	is	be	AUX
esutjss-287	126	18	the	the	DET
esutjss-287	126	19	mean	mean	NOUN
esutjss-287	126	20	,	,	PUNCT
esutjss-287	126	21	sd	sd	INTJ
esutjss-287	126	22	is	be	AUX
esutjss-287	126	23	the	the	DET
esutjss-287	126	24	standard	standard	ADJ
esutjss-287	126	25	deviation	deviation	NOUN
esutjss-287	126	26	,	,	PUNCT
esutjss-287	126	27	a	a	PRON
esutjss-287	126	28	is	be	AUX
esutjss-287	126	29	for	for	ADP
esutjss-287	126	30	agree	agree	NOUN
esutjss-287	126	31	,	,	PUNCT
esutjss-287	126	32	a	a	PRON
esutjss-287	126	33	is	be	AUX
esutjss-287	126	34	for	for	ADP
esutjss-287	126	35	agree	agree	NOUN
esutjss-287	126	36	,	,	PUNCT
esutjss-287	126	37	d	d	X
esutjss-287	126	38	is	be	AUX
esutjss-287	126	39	for	for	ADP
esutjss-287	126	40	disagree	disagree	NOUN
esutjss-287	126	41	,	,	PUNCT
esutjss-287	126	42	and	and	CCONJ
esutjss-287	126	43	sd	sd	NOUN
esutjss-287	126	44	is	be	AUX
esutjss-287	126	45	for	for	SCONJ
esutjss-287	126	46	strongly	strongly	ADV
esutjss-287	126	47	disagree	disagree	VERB
esutjss-287	126	48	.	.	PUNCT
esutjss-287	127	1	in	in	ADP
esutjss-287	127	2	table	table	NOUN
esutjss-287	127	3	2	2	NUM
esutjss-287	127	4	,	,	PUNCT
esutjss-287	127	5	data	datum	NOUN
esutjss-287	127	6	revealed	reveal	VERB
esutjss-287	127	7	that	that	SCONJ
esutjss-287	127	8	four	four	NUM
esutjss-287	127	9	items	item	NOUN
esutjss-287	127	10	had	have	VERB
esutjss-287	127	11	means	mean	NOUN
esutjss-287	127	12	that	that	PRON
esutjss-287	127	13	fell	fall	VERB
esutjss-287	127	14	between	between	ADP
esutjss-287	127	15	the	the	DET
esutjss-287	127	16	actual	actual	ADJ
esutjss-287	127	17	range	range	NOUN
esutjss-287	127	18	of	of	ADP
esutjss-287	127	19	3.50	3.50	NUM
esutjss-287	127	20	and	and	CCONJ
esutjss-287	127	21	4.00	4.00	NUM
esutjss-287	127	22	,	,	PUNCT
esutjss-287	127	23	meaning	mean	VERB
esutjss-287	127	24	that	that	SCONJ
esutjss-287	127	25	the	the	DET
esutjss-287	127	26	item	item	NOUN
esutjss-287	127	27	was	be	AUX
esutjss-287	127	28	classified	classify	VERB
esutjss-287	127	29	as	as	ADP
esutjss-287	127	30	"	"	PUNCT
esutjss-287	127	31	strongly	strongly	ADV
esutjss-287	127	32	agree	agree	VERB
esutjss-287	127	33	"	"	PUNCT
esutjss-287	127	34	with	with	ADP
esutjss-287	127	35	the	the	DET
esutjss-287	127	36	fraud	fraud	NOUN
esutjss-287	127	37	prevention	prevention	NOUN
esutjss-287	127	38	measures	measure	NOUN
esutjss-287	127	39	and	and	CCONJ
esutjss-287	127	40	workers	worker	NOUN
esutjss-287	127	41	'	'	PART
esutjss-287	127	42	code	code	NOUN
esutjss-287	127	43	of	of	ADP
esutjss-287	127	44	conduct	conduct	NOUN
esutjss-287	127	45	that	that	PRON
esutjss-287	127	46	small	small	ADJ
esutjss-287	127	47	and	and	CCONJ
esutjss-287	127	48	medium	medium	ADJ
esutjss-287	127	49	-	-	PUNCT
esutjss-287	127	50	sized	sized	ADJ
esutjss-287	127	51	businesses	business	NOUN
esutjss-287	127	52	in	in	ADP
esutjss-287	127	53	enugu	enugu	PROPN
esutjss-287	127	54	state	state	NOUN
esutjss-287	127	55	had	have	AUX
esutjss-287	127	56	implemented	implement	VERB
esutjss-287	127	57	.	.	PUNCT
esutjss-287	128	1	two	two	NUM
esutjss-287	128	2	more	more	ADJ
esutjss-287	128	3	replies	reply	NOUN
esutjss-287	128	4	received	receive	VERB
esutjss-287	128	5	mean	mean	NOUN
esutjss-287	128	6	values	value	NOUN
esutjss-287	128	7	ranging	range	VERB
esutjss-287	128	8	from	from	ADP
esutjss-287	128	9	2.50	2.50	NUM
esutjss-287	128	10	to	to	ADP
esutjss-287	128	11	3.49	3.49	NUM
esutjss-287	128	12	,	,	PUNCT
esutjss-287	128	13	suggesting	suggest	VERB
esutjss-287	128	14	that	that	SCONJ
esutjss-287	128	15	the	the	DET
esutjss-287	128	16	respondents	respondent	NOUN
esutjss-287	128	17	seemed	seem	VERB
esutjss-287	128	18	to	to	PART
esutjss-287	128	19	'	'	PUNCT
esutjss-287	128	20	agree	agree	VERB
esutjss-287	128	21	'	'	PUNCT
esutjss-287	128	22	with	with	ADP
esutjss-287	128	23	the	the	DET
esutjss-287	128	24	rules	rule	NOUN
esutjss-287	128	25	and	and	CCONJ
esutjss-287	128	26	employee	employee	NOUN
esutjss-287	128	27	code	code	NOUN
esutjss-287	128	28	of	of	ADP
esutjss-287	128	29	conduct	conduct	NOUN
esutjss-287	128	30	regarding	regard	VERB
esutjss-287	128	31	fraud	fraud	NOUN
esutjss-287	128	32	prevention	prevention	NOUN
esutjss-287	128	33	for	for	ADP
esutjss-287	128	34	small	small	ADJ
esutjss-287	128	35	and	and	CCONJ
esutjss-287	128	36	medium	medium	ADJ
esutjss-287	128	37	-	-	PUNCT
esutjss-287	128	38	sized	sized	ADJ
esutjss-287	128	39	firms	firm	NOUN
esutjss-287	128	40	in	in	ADP
esutjss-287	128	41	enugu	enugu	PROPN
esutjss-287	128	42	state	state	NOUN
esutjss-287	128	43	.	.	PUNCT
esutjss-287	129	1	furthermore	furthermore	ADV
esutjss-287	129	2	,	,	PUNCT
esutjss-287	129	3	the	the	DET
esutjss-287	129	4	study	study	NOUN
esutjss-287	129	5	's	's	PART
esutjss-287	129	6	findings	finding	NOUN
esutjss-287	129	7	showed	show	VERB
esutjss-287	129	8	that	that	SCONJ
esutjss-287	129	9	the	the	DET
esutjss-287	129	10	standard	standard	ADJ
esutjss-287	129	11	deviation	deviation	NOUN
esutjss-287	129	12	ranged	range	VERB
esutjss-287	129	13	from	from	ADP
esutjss-287	129	14	0.64	0.64	NUM
esutjss-287	129	15	to	to	ADP
esutjss-287	129	16	0.90	0.90	NUM
esutjss-287	129	17	,	,	PUNCT
esutjss-287	129	18	suggesting	suggest	VERB
esutjss-287	129	19	that	that	SCONJ
esutjss-287	129	20	respondents	respondent	NOUN
esutjss-287	129	21	'	'	PART
esutjss-287	129	22	answers	answer	NOUN
esutjss-287	129	23	were	be	AUX
esutjss-287	129	24	quite	quite	ADV
esutjss-287	129	25	close	close	ADJ
esutjss-287	129	26	to	to	ADP
esutjss-287	129	27	one	one	NUM
esutjss-287	129	28	another	another	DET
esutjss-287	129	29	and	and	CCONJ
esutjss-287	129	30	within	within	ADP
esutjss-287	129	31	the	the	DET
esutjss-287	129	32	mean	mean	NOUN
esutjss-287	129	33	.	.	PUNCT
esutjss-287	130	1	despite	despite	SCONJ
esutjss-287	130	2	their	their	PRON
esutjss-287	130	3	agreement	agreement	NOUN
esutjss-287	130	4	that	that	DET
esutjss-287	130	5	small	small	ADJ
esutjss-287	130	6	and	and	CCONJ
esutjss-287	130	7	medium	medium	ADJ
esutjss-287	130	8	-	-	PUNCT
esutjss-287	130	9	sized	sized	ADJ
esutjss-287	130	10	enterprises	enterprise	NOUN
esutjss-287	130	11	in	in	ADP
esutjss-287	130	12	enugu	enugu	PROPN
esutjss-287	130	13	state	state	NOUN
esutjss-287	130	14	use	use	NOUN
esutjss-287	130	15	fraud	fraud	NOUN
esutjss-287	130	16	prevention	prevention	NOUN
esutjss-287	130	17	techniques	technique	NOUN
esutjss-287	130	18	and	and	CCONJ
esutjss-287	130	19	employee	employee	NOUN
esutjss-287	130	20	codes	code	NOUN
esutjss-287	130	21	of	of	ADP
esutjss-287	130	22	conduct	conduct	NOUN
esutjss-287	130	23	to	to	PART
esutjss-287	130	24	maintain	maintain	VERB
esutjss-287	130	25	their	their	PRON
esutjss-287	130	26	sustainability	sustainability	NOUN
esutjss-287	130	27	,	,	PUNCT
esutjss-287	130	28	the	the	DET
esutjss-287	130	29	respondents	respondent	NOUN
esutjss-287	130	30	'	'	PART
esutjss-287	130	31	aggregate	aggregate	ADJ
esutjss-287	130	32	mean	mean	NOUN
esutjss-287	130	33	score	score	NOUN
esutjss-287	130	34	of	of	ADP
esutjss-287	130	35	3.53	3.53	NUM
esutjss-287	130	36	and	and	CCONJ
esutjss-287	130	37	standard	standard	ADJ
esutjss-287	130	38	deviation	deviation	NOUN
esutjss-287	130	39	of	of	ADP
esutjss-287	130	40	0.73	0.73	NUM
esutjss-287	130	41	indicated	indicate	VERB
esutjss-287	130	42	otherwise	otherwise	ADV
esutjss-287	130	43	.	.	PUNCT
esutjss-287	131	1	rq3	rq3	NOUN
esutjss-287	131	2	:	:	PUNCT
esutjss-287	131	3	how	how	SCONJ
esutjss-287	131	4	do	do	AUX
esutjss-287	131	5	small	small	ADJ
esutjss-287	131	6	and	and	CCONJ
esutjss-287	131	7	medium	medium	ADJ
esutjss-287	131	8	-	-	PUNCT
esutjss-287	131	9	sized	sized	ADJ
esutjss-287	131	10	businesses	business	NOUN
esutjss-287	131	11	in	in	ADP
esutjss-287	131	12	enugu	enugu	PROPN
esutjss-287	131	13	state	state	NOUN
esutjss-287	131	14	prevent	prevent	NOUN
esutjss-287	131	15	fraud	fraud	NOUN
esutjss-287	131	16	using	use	VERB
esutjss-287	131	17	information	information	NOUN
esutjss-287	131	18	and	and	CCONJ
esutjss-287	131	19	communication	communication	NOUN
esutjss-287	131	20	technology	technology	NOUN
esutjss-287	131	21	(	(	PUNCT
esutjss-287	131	22	ict	ict	PROPN
esutjss-287	131	23	)	)	PUNCT
esutjss-287	131	24	in	in	ADP
esutjss-287	131	25	order	order	NOUN
esutjss-287	131	26	to	to	PART
esutjss-287	131	27	save	save	VERB
esutjss-287	131	28	their	their	PRON
esutjss-287	131	29	operations	operation	NOUN
esutjss-287	131	30	?	?	PUNCT
esutjss-287	132	1	648	648	NUM
esutjss-287	132	2	table	table	NOUN
esutjss-287	132	3	3	3	NUM
esutjss-287	132	4	displays	display	VERB
esutjss-287	132	5	the	the	DET
esutjss-287	132	6	respondents	respondent	NOUN
esutjss-287	132	7	'	'	PART
esutjss-287	132	8	typical	typical	ADJ
esutjss-287	132	9	responses	response	NOUN
esutjss-287	132	10	when	when	SCONJ
esutjss-287	132	11	asked	ask	VERB
esutjss-287	132	12	about	about	ADP
esutjss-287	132	13	the	the	DET
esutjss-287	132	14	small	small	ADJ
esutjss-287	132	15	and	and	CCONJ
esutjss-287	132	16	medium	medium	ADJ
esutjss-287	132	17	-	-	PUNCT
esutjss-287	132	18	sized	sized	ADJ
esutjss-287	132	19	firms	firm	NOUN
esutjss-287	132	20	in	in	ADP
esutjss-287	132	21	enugu	enugu	PROPN
esutjss-287	132	22	state	state	NOUN
esutjss-287	132	23	's	's	PART
esutjss-287	132	24	usage	usage	NOUN
esutjss-287	132	25	of	of	ADP
esutjss-287	132	26	information	information	NOUN
esutjss-287	132	27	and	and	CCONJ
esutjss-287	132	28	communications	communication	NOUN
esutjss-287	132	29	technology	technology	NOUN
esutjss-287	132	30	(	(	PUNCT
esutjss-287	132	31	ict	ict	PROPN
esutjss-287	132	32	)	)	PUNCT
esutjss-287	132	33	to	to	PART
esutjss-287	132	34	combat	combat	NOUN
esutjss-287	132	35	fraud	fraud	NOUN
esutjss-287	132	36	.	.	PUNCT
esutjss-287	133	1	s	s	X
esutjss-287	133	2	/	/	SYM
esutjss-287	133	3	no	no	DET
esutjss-287	133	4	item	item	NOUN
esutjss-287	133	5	statement	statement	NOUN
esutjss-287	133	6	x	x	INTJ
esutjss-287	133	7	std	std	PROPN
esutjss-287	133	8	.	.	PROPN
esutjss-287	133	9	dev	dev	PROPN
esutjss-287	133	10	remark	remark	NOUN
esutjss-287	133	11	1	1	NUM
esutjss-287	133	12	.	.	PUNCT
esutjss-287	133	13	reporting	report	VERB
esutjss-287	133	14	any	any	DET
esutjss-287	133	15	threats	threat	NOUN
esutjss-287	133	16	related	relate	VERB
esutjss-287	133	17	to	to	ADP
esutjss-287	133	18	the	the	DET
esutjss-287	133	19	transfer	transfer	NOUN
esutjss-287	133	20	of	of	ADP
esutjss-287	133	21	money	money	NOUN
esutjss-287	133	22	3.66	3.66	NUM
esutjss-287	133	23	0.63	0.63	NUM
esutjss-287	133	24	sa	sa	PROPN
esutjss-287	133	25	2	2	NUM
esutjss-287	133	26	.	.	PUNCT
esutjss-287	133	27	software	software	NOUN
esutjss-287	133	28	for	for	ADP
esutjss-287	133	29	effective	effective	ADJ
esutjss-287	133	30	internet	internet	NOUN
esutjss-287	133	31	security	security	NOUN
esutjss-287	133	32	,	,	PUNCT
esutjss-287	133	33	including	include	VERB
esutjss-287	133	34	firewalls	firewall	NOUN
esutjss-287	133	35	and	and	CCONJ
esutjss-287	133	36	email	email	NOUN
esutjss-287	133	37	security	security	NOUN
esutjss-287	133	38	,	,	PUNCT
esutjss-287	133	39	among	among	ADP
esutjss-287	133	40	others	other	NOUN
esutjss-287	133	41	.	.	PUNCT
esutjss-287	134	1	3.65	3.65	NUM
esutjss-287	134	2	0.68	0.68	NUM
esutjss-287	134	3	sa	sa	ADP
esutjss-287	134	4	3	3	NUM
esutjss-287	134	5	.	.	PUNCT
esutjss-287	134	6	installing	instal	VERB
esutjss-287	134	7	security	security	NOUN
esutjss-287	134	8	devices	device	NOUN
esutjss-287	134	9	3.65	3.65	NUM
esutjss-287	134	10	0.67	0.67	NUM
esutjss-287	134	11	sa	sa	PROPN
esutjss-287	134	12	4	4	NUM
esutjss-287	134	13	.	.	PUNCT
esutjss-287	134	14	software	software	NOUN
esutjss-287	134	15	programs	program	NOUN
esutjss-287	134	16	for	for	ADP
esutjss-287	134	17	keeping	keep	VERB
esutjss-287	134	18	track	track	NOUN
esutjss-287	134	19	of	of	ADP
esutjss-287	134	20	purchases	purchase	NOUN
esutjss-287	134	21	and	and	CCONJ
esutjss-287	134	22	scales	scale	VERB
esutjss-287	134	23	3.68	3.68	NUM
esutjss-287	134	24	0.60	0.60	NUM
esutjss-287	134	25	sa	sa	PROPN
esutjss-287	134	26	5	5	NUM
esutjss-287	134	27	.	.	PUNCT
esutjss-287	135	1	reliable	reliable	ADJ
esutjss-287	135	2	data	datum	NOUN
esutjss-287	135	3	backup	backup	NOUN
esutjss-287	135	4	for	for	ADP
esutjss-287	135	5	previous	previous	ADJ
esutjss-287	135	6	transactions	transaction	NOUN
esutjss-287	135	7	with	with	ADP
esutjss-287	135	8	consumers	consumer	NOUN
esutjss-287	135	9	3.66	3.66	NUM
esutjss-287	135	10	0.65	0.65	NUM
esutjss-287	135	11	sa	sa	PROPN
esutjss-287	135	12	6	6	NUM
esutjss-287	135	13	.	.	PUNCT
esutjss-287	136	1	information	information	NOUN
esutjss-287	136	2	and	and	CCONJ
esutjss-287	136	3	communication	communication	NOUN
esutjss-287	136	4	technology	technology	NOUN
esutjss-287	136	5	3.62	3.62	NUM
esutjss-287	136	6	0	0	NUM
esutjss-287	136	7	.	.	PUNCT
esutjss-287	137	1	65	65	NUM
esutjss-287	137	2	sa	sa	PROPN
esutjss-287	137	3	grand	grand	ADJ
esutjss-287	137	4	mean	mean	NOUN
esutjss-287	137	5	and	and	CCONJ
esutjss-287	137	6	standard	standard	ADJ
esutjss-287	137	7	deviation	deviation	NOUN
esutjss-287	137	8	3.65	3.65	NUM
esutjss-287	137	9	0.64	0.64	NUM
esutjss-287	137	10	sa	sa	NOUN
esutjss-287	137	11	key	key	NOUN
esutjss-287	137	12	:	:	PUNCT
esutjss-287	137	13	x	x	X
esutjss-287	137	14	is	be	AUX
esutjss-287	137	15	the	the	DET
esutjss-287	137	16	mean	mean	NOUN
esutjss-287	137	17	,	,	PUNCT
esutjss-287	137	18	sd	sd	INTJ
esutjss-287	137	19	is	be	AUX
esutjss-287	137	20	the	the	DET
esutjss-287	137	21	standard	standard	ADJ
esutjss-287	137	22	deviation	deviation	NOUN
esutjss-287	137	23	,	,	PUNCT
esutjss-287	137	24	a	a	PRON
esutjss-287	137	25	is	be	AUX
esutjss-287	137	26	for	for	ADP
esutjss-287	137	27	agree	agree	NOUN
esutjss-287	137	28	,	,	PUNCT
esutjss-287	137	29	a	a	PRON
esutjss-287	137	30	is	be	AUX
esutjss-287	137	31	for	for	ADP
esutjss-287	137	32	agree	agree	NOUN
esutjss-287	137	33	,	,	PUNCT
esutjss-287	137	34	d	d	X
esutjss-287	137	35	is	be	AUX
esutjss-287	137	36	for	for	ADP
esutjss-287	137	37	disagree	disagree	NOUN
esutjss-287	137	38	,	,	PUNCT
esutjss-287	137	39	and	and	CCONJ
esutjss-287	137	40	sd	sd	NOUN
esutjss-287	137	41	is	be	AUX
esutjss-287	137	42	for	for	SCONJ
esutjss-287	137	43	strongly	strongly	ADV
esutjss-287	137	44	disagree	disagree	VERB
esutjss-287	137	45	.	.	PUNCT
esutjss-287	138	1	the	the	DET
esutjss-287	138	2	results	result	NOUN
esutjss-287	138	3	shown	show	VERB
esutjss-287	138	4	in	in	ADP
esutjss-287	138	5	table	table	NOUN
esutjss-287	138	6	3	3	NUM
esutjss-287	138	7	indicate	indicate	VERB
esutjss-287	138	8	that	that	SCONJ
esutjss-287	138	9	the	the	DET
esutjss-287	138	10	respondents	respondent	NOUN
esutjss-287	138	11	strongly	strongly	ADV
esutjss-287	138	12	agree	agree	VERB
esutjss-287	138	13	'	'	PUNCT
esutjss-287	138	14	that	that	SCONJ
esutjss-287	138	15	small	small	ADJ
esutjss-287	138	16	and	and	CCONJ
esutjss-287	138	17	medium	medium	ADJ
esutjss-287	138	18	-	-	PUNCT
esutjss-287	138	19	sized	sized	ADJ
esutjss-287	138	20	enterprises	enterprise	NOUN
esutjss-287	138	21	in	in	ADP
esutjss-287	138	22	enugu	enugu	PROPN
esutjss-287	138	23	state	state	NOUN
esutjss-287	138	24	should	should	AUX
esutjss-287	138	25	use	use	VERB
esutjss-287	138	26	information	information	NOUN
esutjss-287	138	27	and	and	CCONJ
esutjss-287	138	28	communications	communication	NOUN
esutjss-287	138	29	technology	technology	NOUN
esutjss-287	138	30	(	(	PUNCT
esutjss-287	138	31	ict	ict	PROPN
esutjss-287	138	32	)	)	PUNCT
esutjss-287	138	33	to	to	PART
esutjss-287	138	34	combat	combat	NOUN
esutjss-287	138	35	fraud	fraud	NOUN
esutjss-287	138	36	,	,	PUNCT
esutjss-287	138	37	since	since	SCONJ
esutjss-287	138	38	the	the	DET
esutjss-287	138	39	averages	average	NOUN
esutjss-287	138	40	of	of	ADP
esutjss-287	138	41	all	all	DET
esutjss-287	138	42	six	six	NUM
esutjss-287	138	43	items	item	NOUN
esutjss-287	138	44	fell	fall	VERB
esutjss-287	138	45	between	between	ADP
esutjss-287	138	46	3.50	3.50	NUM
esutjss-287	138	47	and	and	CCONJ
esutjss-287	138	48	4.00	4.00	NUM
esutjss-287	138	49	.	.	PUNCT
esutjss-287	139	1	the	the	DET
esutjss-287	139	2	survey	survey	NOUN
esutjss-287	139	3	also	also	ADV
esutjss-287	139	4	revealed	reveal	VERB
esutjss-287	139	5	that	that	SCONJ
esutjss-287	139	6	the	the	DET
esutjss-287	139	7	standard	standard	ADJ
esutjss-287	139	8	deviation	deviation	NOUN
esutjss-287	139	9	varied	varied	ADJ
esutjss-287	139	10	between	between	ADP
esutjss-287	139	11	0.63	0.63	NUM
esutjss-287	139	12	and	and	CCONJ
esutjss-287	139	13	0.68	0.68	NUM
esutjss-287	139	14	,	,	PUNCT
esutjss-287	139	15	indicating	indicate	VERB
esutjss-287	139	16	that	that	SCONJ
esutjss-287	139	17	the	the	DET
esutjss-287	139	18	respondents	respondent	NOUN
esutjss-287	139	19	'	'	PART
esutjss-287	139	20	answers	answer	NOUN
esutjss-287	139	21	were	be	AUX
esutjss-287	139	22	generally	generally	ADV
esutjss-287	139	23	in	in	ADP
esutjss-287	139	24	line	line	NOUN
esutjss-287	139	25	with	with	ADP
esutjss-287	139	26	the	the	DET
esutjss-287	139	27	mean	mean	NOUN
esutjss-287	139	28	and	and	CCONJ
esutjss-287	139	29	with	with	ADP
esutjss-287	139	30	each	each	DET
esutjss-287	139	31	other	other	ADJ
esutjss-287	139	32	.	.	PUNCT
esutjss-287	140	1	although	although	SCONJ
esutjss-287	140	2	the	the	DET
esutjss-287	140	3	respondents	respondent	NOUN
esutjss-287	140	4	'	'	PART
esutjss-287	140	5	overall	overall	ADJ
esutjss-287	140	6	mean	mean	NOUN
esutjss-287	140	7	score	score	NOUN
esutjss-287	140	8	was	be	AUX
esutjss-287	140	9	3.65	3.65	NUM
esutjss-287	140	10	with	with	ADP
esutjss-287	140	11	a	a	DET
esutjss-287	140	12	standard	standard	ADJ
esutjss-287	140	13	deviation	deviation	NOUN
esutjss-287	140	14	of	of	ADP
esutjss-287	140	15	0.64	0.64	NUM
esutjss-287	140	16	,	,	PUNCT
esutjss-287	140	17	they	they	PRON
esutjss-287	140	18	did	do	AUX
esutjss-287	140	19	agree	agree	VERB
esutjss-287	140	20	that	that	SCONJ
esutjss-287	140	21	small	small	ADJ
esutjss-287	140	22	and	and	CCONJ
esutjss-287	140	23	medium	medium	ADJ
esutjss-287	140	24	-	-	PUNCT
esutjss-287	140	25	sized	sized	ADJ
esutjss-287	140	26	enterprises	enterprise	NOUN
esutjss-287	140	27	'	'	PART
esutjss-287	140	28	(	(	PUNCT
esutjss-287	140	29	sme	sme	NOUN
esutjss-287	140	30	)	)	PUNCT
esutjss-287	140	31	adoption	adoption	NOUN
esutjss-287	140	32	of	of	ADP
esutjss-287	140	33	information	information	NOUN
esutjss-287	140	34	and	and	CCONJ
esutjss-287	140	35	communications	communication	NOUN
esutjss-287	140	36	technologies	technology	NOUN
esutjss-287	140	37	(	(	PUNCT
esutjss-287	140	38	ict	ict	PROPN
esutjss-287	140	39	)	)	PUNCT
esutjss-287	140	40	fraud	fraud	NOUN
esutjss-287	140	41	prevention	prevention	NOUN
esutjss-287	140	42	techniques	technique	NOUN
esutjss-287	140	43	was	be	AUX
esutjss-287	140	44	crucial	crucial	ADJ
esutjss-287	140	45	to	to	ADP
esutjss-287	140	46	the	the	DET
esutjss-287	140	47	sustainability	sustainability	NOUN
esutjss-287	140	48	of	of	ADP
esutjss-287	140	49	the	the	DET
esutjss-287	140	50	business	business	NOUN
esutjss-287	140	51	in	in	ADP
esutjss-287	140	52	enugu	enugu	PROPN
esutjss-287	140	53	state	state	PROPN
esutjss-287	140	54	.	.	PUNCT
esutjss-287	141	1	rq4	rq4	NOUN
esutjss-287	141	2	:	:	PUNCT
esutjss-287	141	3	what	what	DET
esutjss-287	141	4	steps	step	NOUN
esutjss-287	141	5	have	have	VERB
esutjss-287	141	6	small	small	ADJ
esutjss-287	141	7	and	and	CCONJ
esutjss-287	141	8	medium	medium	ADJ
esutjss-287	141	9	-	-	PUNCT
esutjss-287	141	10	sized	sized	ADJ
esutjss-287	141	11	enterprises	enterprise	NOUN
esutjss-287	141	12	in	in	ADP
esutjss-287	141	13	enugu	enugu	PROPN
esutjss-287	141	14	state	state	NOUN
esutjss-287	141	15	taken	take	VERB
esutjss-287	141	16	to	to	PART
esutjss-287	141	17	prevent	prevent	VERB
esutjss-287	141	18	insurance	insurance	NOUN
esutjss-287	141	19	policy	policy	NOUN
esutjss-287	141	20	fraud	fraud	NOUN
esutjss-287	141	21	in	in	ADP
esutjss-287	141	22	order	order	NOUN
esutjss-287	141	23	to	to	PART
esutjss-287	141	24	guarantee	guarantee	VERB
esutjss-287	141	25	the	the	DET
esutjss-287	141	26	long	long	ADJ
esutjss-287	141	27	-	-	PUNCT
esutjss-287	141	28	term	term	NOUN
esutjss-287	141	29	profitability	profitability	NOUN
esutjss-287	141	30	of	of	ADP
esutjss-287	141	31	their	their	PRON
esutjss-287	141	32	operations	operation	NOUN
esutjss-287	141	33	?	?	PUNCT
esutjss-287	142	1	the	the	DET
esutjss-287	142	2	average	average	ADJ
esutjss-287	142	3	responses	response	NOUN
esutjss-287	142	4	from	from	ADP
esutjss-287	142	5	the	the	DET
esutjss-287	142	6	respondents	respondent	NOUN
esutjss-287	142	7	about	about	ADP
esutjss-287	142	8	the	the	DET
esutjss-287	142	9	strategies	strategy	NOUN
esutjss-287	142	10	small	small	ADJ
esutjss-287	142	11	and	and	CCONJ
esutjss-287	142	12	mediumsized	mediumsized	ADJ
esutjss-287	142	13	companies	company	NOUN
esutjss-287	142	14	in	in	ADP
esutjss-287	142	15	enugu	enugu	PROPN
esutjss-287	142	16	state	state	NOUN
esutjss-287	142	17	employ	employ	NOUN
esutjss-287	142	18	to	to	PART
esutjss-287	142	19	stop	stop	VERB
esutjss-287	142	20	insurance	insurance	NOUN
esutjss-287	142	21	policy	policy	NOUN
esutjss-287	142	22	fraud	fraud	NOUN
esutjss-287	142	23	are	be	AUX
esutjss-287	142	24	displayed	display	VERB
esutjss-287	142	25	in	in	ADP
esutjss-287	142	26	table	table	NOUN
esutjss-287	142	27	4	4	NUM
esutjss-287	142	28	.	.	PUNCT
esutjss-287	142	29	s	s	X
esutjss-287	142	30	/	/	SYM
esutjss-287	142	31	no	no	DET
esutjss-287	142	32	item	item	NOUN
esutjss-287	142	33	statement	statement	NOUN
esutjss-287	142	34	x	x	INTJ
esutjss-287	142	35	std	std	PROPN
esutjss-287	142	36	.	.	PROPN
esutjss-287	142	37	dev	dev	PROPN
esutjss-287	142	38	remark	remark	NOUN
esutjss-287	142	39	1	1	NUM
esutjss-287	142	40	.	.	PUNCT
esutjss-287	142	41	determining	determine	VERB
esutjss-287	142	42	operational	operational	ADJ
esutjss-287	142	43	and	and	CCONJ
esutjss-287	142	44	performance	performance	NOUN
esutjss-287	142	45	risk	risk	NOUN
esutjss-287	142	46	3.62	3.62	NUM
esutjss-287	142	47	0.67	0.67	NUM
esutjss-287	142	48	sa	sa	PROPN
esutjss-287	142	49	2	2	NUM
esutjss-287	142	50	.	.	PUNCT
esutjss-287	143	1	reimbursement	reimbursement	NOUN
esutjss-287	143	2	from	from	ADP
esutjss-287	143	3	the	the	DET
esutjss-287	143	4	insurance	insurance	NOUN
esutjss-287	143	5	provider	provider	NOUN
esutjss-287	143	6	for	for	ADP
esutjss-287	143	7	lost	lose	VERB
esutjss-287	143	8	or	or	CCONJ
esutjss-287	143	9	stolen	steal	VERB
esutjss-287	143	10	goods	good	NOUN
esutjss-287	143	11	3.60	3.60	NUM
esutjss-287	143	12	0.68	0.68	NUM
esutjss-287	143	13	sa	sa	ADP
esutjss-287	143	14	3	3	NUM
esutjss-287	143	15	.	.	PUNCT
esutjss-287	143	16	obtaining	obtain	VERB
esutjss-287	143	17	a	a	DET
esutjss-287	143	18	sufficient	sufficient	ADJ
esutjss-287	143	19	insurance	insurance	NOUN
esutjss-287	143	20	certification	certification	NOUN
esutjss-287	143	21	3.62	3.62	NUM
esutjss-287	143	22	0.66	0.66	NUM
esutjss-287	143	23	sa	sa	PROPN
esutjss-287	143	24	4	4	NUM
esutjss-287	143	25	.	.	PUNCT
esutjss-287	144	1	evaluation	evaluation	NOUN
esutjss-287	144	2	of	of	ADP
esutjss-287	144	3	an	an	DET
esutjss-287	144	4	insurance	insurance	NOUN
esutjss-287	144	5	contract	contract	NOUN
esutjss-287	144	6	3.64	3.64	NUM
esutjss-287	144	7	0.62	0.62	NUM
esutjss-287	144	8	sa	sa	PROPN
esutjss-287	144	9	649	649	NUM
esutjss-287	144	10	5	5	NUM
esutjss-287	144	11	.	.	PUNCT
esutjss-287	145	1	reduction	reduction	NOUN
esutjss-287	145	2	of	of	ADP
esutjss-287	145	3	the	the	DET
esutjss-287	145	4	risk	risk	NOUN
esutjss-287	145	5	associated	associate	VERB
esutjss-287	145	6	with	with	ADP
esutjss-287	145	7	fraud	fraud	NOUN
esutjss-287	145	8	3.56	3.56	NUM
esutjss-287	145	9	0.71	0.71	NUM
esutjss-287	145	10	sa	sa	PROPN
esutjss-287	145	11	6	6	NUM
esutjss-287	145	12	.	.	PUNCT
esutjss-287	145	13	regularly	regularly	ADV
esutjss-287	145	14	renewing	renew	VERB
esutjss-287	145	15	the	the	DET
esutjss-287	145	16	insurance	insurance	NOUN
esutjss-287	145	17	deposit	deposit	NOUN
esutjss-287	145	18	3.56	3.56	NUM
esutjss-287	145	19	0	0	NUM
esutjss-287	145	20	.	.	PROPN
esutjss-287	145	21	67	67	NUM
esutjss-287	145	22	sa	sa	PROPN
esutjss-287	145	23	grand	grand	ADJ
esutjss-287	145	24	mean	mean	NOUN
esutjss-287	145	25	and	and	CCONJ
esutjss-287	145	26	standard	standard	ADJ
esutjss-287	145	27	deviation	deviation	NOUN
esutjss-287	145	28	3.60	3.60	NUM
esutjss-287	145	29	0.69	0.69	NUM
esutjss-287	145	30	sa	sa	NOUN
esutjss-287	145	31	key	key	NOUN
esutjss-287	145	32	:	:	PUNCT
esutjss-287	145	33	x	x	X
esutjss-287	145	34	is	be	AUX
esutjss-287	145	35	the	the	DET
esutjss-287	145	36	mean	mean	NOUN
esutjss-287	145	37	,	,	PUNCT
esutjss-287	145	38	sd	sd	INTJ
esutjss-287	145	39	is	be	AUX
esutjss-287	145	40	the	the	DET
esutjss-287	145	41	standard	standard	ADJ
esutjss-287	145	42	deviation	deviation	NOUN
esutjss-287	145	43	,	,	PUNCT
esutjss-287	145	44	a	a	PRON
esutjss-287	145	45	is	be	AUX
esutjss-287	145	46	for	for	ADP
esutjss-287	145	47	agree	agree	NOUN
esutjss-287	145	48	,	,	PUNCT
esutjss-287	145	49	d	d	X
esutjss-287	145	50	is	be	AUX
esutjss-287	145	51	for	for	ADP
esutjss-287	145	52	disagree	disagree	NOUN
esutjss-287	145	53	,	,	PUNCT
esutjss-287	145	54	and	and	CCONJ
esutjss-287	145	55	sd	sd	NOUN
esutjss-287	145	56	is	be	AUX
esutjss-287	145	57	for	for	SCONJ
esutjss-287	145	58	strongly	strongly	ADV
esutjss-287	145	59	disagree	disagree	VERB
esutjss-287	145	60	.	.	PUNCT
esutjss-287	146	1	in	in	ADP
esutjss-287	146	2	table	table	NOUN
esutjss-287	146	3	4	4	NUM
esutjss-287	146	4	,	,	PUNCT
esutjss-287	146	5	all	all	DET
esutjss-287	146	6	six	six	NUM
esutjss-287	146	7	items	item	NOUN
esutjss-287	146	8	had	have	VERB
esutjss-287	146	9	averages	average	NOUN
esutjss-287	146	10	between	between	ADP
esutjss-287	146	11	3.50	3.50	NUM
esutjss-287	146	12	and	and	CCONJ
esutjss-287	146	13	4.00	4.00	NUM
esutjss-287	146	14	,	,	PUNCT
esutjss-287	146	15	indicating	indicate	VERB
esutjss-287	146	16	that	that	SCONJ
esutjss-287	146	17	the	the	DET
esutjss-287	146	18	item	item	NOUN
esutjss-287	146	19	strongly	strongly	ADV
esutjss-287	146	20	agreed	agree	VERB
esutjss-287	146	21	'	'	PUNCT
esutjss-287	146	22	with	with	ADP
esutjss-287	146	23	the	the	DET
esutjss-287	146	24	steps	step	NOUN
esutjss-287	146	25	taken	take	VERB
esutjss-287	146	26	by	by	ADP
esutjss-287	146	27	enugu	enugu	PROPN
esutjss-287	146	28	state	state	PROPN
esutjss-287	146	29	's	's	PART
esutjss-287	146	30	small	small	ADJ
esutjss-287	146	31	and	and	CCONJ
esutjss-287	146	32	medium	medium	ADJ
esutjss-287	146	33	-	-	PUNCT
esutjss-287	146	34	sized	sized	ADJ
esutjss-287	146	35	firms	firm	NOUN
esutjss-287	146	36	to	to	PART
esutjss-287	146	37	prevent	prevent	VERB
esutjss-287	146	38	insurance	insurance	NOUN
esutjss-287	146	39	policy	policy	NOUN
esutjss-287	146	40	fraud	fraud	NOUN
esutjss-287	146	41	.	.	PUNCT
esutjss-287	147	1	in	in	ADP
esutjss-287	147	2	addition	addition	NOUN
esutjss-287	147	3	,	,	PUNCT
esutjss-287	147	4	one	one	NUM
esutjss-287	147	5	item	item	NOUN
esutjss-287	147	6	's	's	PART
esutjss-287	147	7	mean	mean	ADJ
esutjss-287	147	8	value	value	NOUN
esutjss-287	147	9	varied	varied	ADJ
esutjss-287	147	10	from	from	ADP
esutjss-287	147	11	2.50	2.50	NUM
esutjss-287	147	12	to	to	ADP
esutjss-287	147	13	3.49	3.49	NUM
esutjss-287	147	14	,	,	PUNCT
esutjss-287	147	15	indicating	indicate	VERB
esutjss-287	147	16	that	that	SCONJ
esutjss-287	147	17	the	the	DET
esutjss-287	147	18	respondent	respondent	NOUN
esutjss-287	147	19	'	'	PUNCT
esutjss-287	147	20	agreed	agree	VERB
esutjss-287	147	21	'	'	PUNCT
esutjss-287	147	22	that	that	SCONJ
esutjss-287	147	23	internal	internal	ADJ
esutjss-287	147	24	fraud	fraud	NOUN
esutjss-287	147	25	control	control	NOUN
esutjss-287	147	26	procedures	procedure	NOUN
esutjss-287	147	27	are	be	AUX
esutjss-287	147	28	essential	essential	ADJ
esutjss-287	147	29	to	to	PART
esutjss-287	147	30	smalland	smalland	VERB
esutjss-287	147	31	medium	medium	ADJ
esutjss-287	147	32	-	-	PUNCT
esutjss-287	147	33	sized	sized	ADJ
esutjss-287	147	34	businesses	business	NOUN
esutjss-287	147	35	'	'	PART
esutjss-287	147	36	survival	survival	NOUN
esutjss-287	147	37	.	.	PUNCT
esutjss-287	148	1	furthermore	furthermore	ADV
esutjss-287	148	2	,	,	PUNCT
esutjss-287	148	3	the	the	DET
esutjss-287	148	4	survey	survey	NOUN
esutjss-287	148	5	's	's	PART
esutjss-287	148	6	standard	standard	ADJ
esutjss-287	148	7	deviation	deviation	NOUN
esutjss-287	148	8	,	,	PUNCT
esutjss-287	148	9	which	which	PRON
esutjss-287	148	10	ranged	range	VERB
esutjss-287	148	11	from	from	ADP
esutjss-287	148	12	0.62	0.62	NUM
esutjss-287	148	13	to	to	PART
esutjss-287	148	14	0.71	0.71	NUM
esutjss-287	148	15	,	,	PUNCT
esutjss-287	148	16	showed	show	VERB
esutjss-287	148	17	that	that	SCONJ
esutjss-287	148	18	the	the	DET
esutjss-287	148	19	majority	majority	NOUN
esutjss-287	148	20	of	of	ADP
esutjss-287	148	21	respondents	respondent	NOUN
esutjss-287	148	22	'	'	PART
esutjss-287	148	23	responses	response	NOUN
esutjss-287	148	24	fell	fall	VERB
esutjss-287	148	25	within	within	ADP
esutjss-287	148	26	acceptable	acceptable	ADJ
esutjss-287	148	27	bounds	bound	NOUN
esutjss-287	148	28	and	and	CCONJ
esutjss-287	148	29	did	do	AUX
esutjss-287	148	30	not	not	PART
esutjss-287	148	31	substantially	substantially	ADV
esutjss-287	148	32	depart	depart	VERB
esutjss-287	148	33	from	from	ADP
esutjss-287	148	34	the	the	DET
esutjss-287	148	35	mean	mean	NOUN
esutjss-287	148	36	.	.	PUNCT
esutjss-287	149	1	however	however	ADV
esutjss-287	149	2	,	,	PUNCT
esutjss-287	149	3	the	the	DET
esutjss-287	149	4	average	average	ADJ
esutjss-287	149	5	score	score	NOUN
esutjss-287	149	6	for	for	ADP
esutjss-287	149	7	all	all	DET
esutjss-287	149	8	respondents	respondent	NOUN
esutjss-287	149	9	showed	show	VERB
esutjss-287	149	10	that	that	SCONJ
esutjss-287	149	11	most	most	ADV
esutjss-287	149	12	believed	believe	VERB
esutjss-287	149	13	small	small	ADJ
esutjss-287	149	14	and	and	CCONJ
esutjss-287	149	15	medium	medium	ADJ
esutjss-287	149	16	-	-	PUNCT
esutjss-287	149	17	sized	sized	ADJ
esutjss-287	149	18	businesses	business	NOUN
esutjss-287	149	19	in	in	ADP
esutjss-287	149	20	enugu	enugu	PROPN
esutjss-287	149	21	state	state	NOUN
esutjss-287	149	22	should	should	AUX
esutjss-287	149	23	use	use	VERB
esutjss-287	149	24	fraud	fraud	NOUN
esutjss-287	149	25	-	-	PUNCT
esutjss-287	149	26	control	control	NOUN
esutjss-287	149	27	techniques	technique	NOUN
esutjss-287	149	28	for	for	ADP
esutjss-287	149	29	insurance	insurance	NOUN
esutjss-287	149	30	policies	policy	NOUN
esutjss-287	149	31	,	,	PUNCT
esutjss-287	149	32	with	with	ADP
esutjss-287	149	33	standard	standard	ADJ
esutjss-287	149	34	deviations	deviation	NOUN
esutjss-287	149	35	of	of	ADP
esutjss-287	149	36	3.60	3.60	NUM
esutjss-287	149	37	and	and	CCONJ
esutjss-287	149	38	0.69	0.69	NUM
esutjss-287	149	39	.	.	PUNCT
esutjss-287	150	1	following	follow	VERB
esutjss-287	150	2	discussion	discussion	NOUN
esutjss-287	150	3	of	of	ADP
esutjss-287	150	4	the	the	DET
esutjss-287	150	5	results	result	NOUN
esutjss-287	150	6	the	the	DET
esutjss-287	150	7	results	result	NOUN
esutjss-287	150	8	of	of	ADP
esutjss-287	150	9	the	the	DET
esutjss-287	150	10	study	study	NOUN
esutjss-287	150	11	were	be	AUX
esutjss-287	150	12	discussed	discuss	VERB
esutjss-287	150	13	in	in	ADP
esutjss-287	150	14	accordance	accordance	NOUN
esutjss-287	150	15	with	with	ADP
esutjss-287	150	16	its	its	PRON
esutjss-287	150	17	particular	particular	ADJ
esutjss-287	150	18	objective	objective	NOUN
esutjss-287	150	19	.	.	PUNCT
esutjss-287	151	1	the	the	DET
esutjss-287	151	2	results	result	NOUN
esutjss-287	151	3	of	of	ADP
esutjss-287	151	4	the	the	DET
esutjss-287	151	5	study	study	NOUN
esutjss-287	151	6	(	(	PUNCT
esutjss-287	151	7	table	table	NOUN
esutjss-287	151	8	1	1	NUM
esutjss-287	151	9	)	)	PUNCT
esutjss-287	151	10	indicate	indicate	VERB
esutjss-287	151	11	that	that	SCONJ
esutjss-287	151	12	in	in	ADP
esutjss-287	151	13	order	order	NOUN
esutjss-287	151	14	to	to	PART
esutjss-287	151	15	ensure	ensure	VERB
esutjss-287	151	16	the	the	DET
esutjss-287	151	17	survival	survival	NOUN
esutjss-287	151	18	of	of	ADP
esutjss-287	151	19	small	small	ADJ
esutjss-287	151	20	and	and	CCONJ
esutjss-287	151	21	medium	medium	ADJ
esutjss-287	151	22	-	-	PUNCT
esutjss-287	151	23	sized	sized	ADJ
esutjss-287	151	24	businesses	business	NOUN
esutjss-287	151	25	,	,	PUNCT
esutjss-287	151	26	respondents	respondent	NOUN
esutjss-287	151	27	from	from	ADP
esutjss-287	151	28	enugu	enugu	PROPN
esutjss-287	151	29	state	state	NOUN
esutjss-287	151	30	are	be	AUX
esutjss-287	151	31	in	in	ADP
esutjss-287	151	32	favour	favour	NOUN
esutjss-287	151	33	of	of	ADP
esutjss-287	151	34	internal	internal	ADJ
esutjss-287	151	35	fraud	fraud	NOUN
esutjss-287	151	36	control	control	NOUN
esutjss-287	151	37	procedures	procedure	NOUN
esutjss-287	151	38	like	like	ADP
esutjss-287	151	39	establishing	establish	VERB
esutjss-287	151	40	quality	quality	NOUN
esutjss-287	151	41	standards	standard	NOUN
esutjss-287	151	42	,	,	PUNCT
esutjss-287	151	43	putting	put	VERB
esutjss-287	151	44	in	in	ADP
esutjss-287	151	45	place	place	NOUN
esutjss-287	151	46	secure	secure	ADJ
esutjss-287	151	47	locks	lock	NOUN
esutjss-287	151	48	on	on	ADP
esutjss-287	151	49	inventory	inventory	NOUN
esutjss-287	151	50	warehouses	warehouse	NOUN
esutjss-287	151	51	,	,	PUNCT
esutjss-287	151	52	forming	form	VERB
esutjss-287	151	53	a	a	DET
esutjss-287	151	54	business	business	NOUN
esutjss-287	151	55	structure	structure	NOUN
esutjss-287	151	56	,	,	PUNCT
esutjss-287	151	57	addressing	address	VERB
esutjss-287	151	58	problems	problem	NOUN
esutjss-287	151	59	as	as	SCONJ
esutjss-287	151	60	they	they	PRON
esutjss-287	151	61	come	come	VERB
esutjss-287	151	62	up	up	ADP
esutjss-287	151	63	,	,	PUNCT
esutjss-287	151	64	routinely	routinely	ADV
esutjss-287	151	65	reviewing	review	VERB
esutjss-287	151	66	internal	internal	ADJ
esutjss-287	151	67	control	control	NOUN
esutjss-287	151	68	policies	policy	NOUN
esutjss-287	151	69	,	,	PUNCT
esutjss-287	151	70	and	and	CCONJ
esutjss-287	151	71	having	have	VERB
esutjss-287	151	72	a	a	DET
esutjss-287	151	73	thorough	thorough	ADJ
esutjss-287	151	74	understanding	understanding	NOUN
esutjss-287	151	75	of	of	ADP
esutjss-287	151	76	internal	internal	ADJ
esutjss-287	151	77	control	control	NOUN
esutjss-287	151	78	systems	system	NOUN
esutjss-287	151	79	.	.	PUNCT
esutjss-287	152	1	the	the	DET
esutjss-287	152	2	study	study	NOUN
esutjss-287	152	3	's	's	PART
esutjss-287	152	4	outcomes	outcome	NOUN
esutjss-287	152	5	are	be	AUX
esutjss-287	152	6	consistent	consistent	ADJ
esutjss-287	152	7	,	,	PUNCT
esutjss-287	152	8	according	accord	VERB
esutjss-287	152	9	to	to	ADP
esutjss-287	152	10	shanmugam	shanmugam	PROPN
esutjss-287	152	11	,	,	PUNCT
esutjss-287	152	12	ali	ali	PROPN
esutjss-287	152	13	,	,	PUNCT
esutjss-287	152	14	hassan	hassan	PROPN
esutjss-287	152	15	,	,	PUNCT
esutjss-287	152	16	and	and	CCONJ
esutjss-287	152	17	haat	haat	PROPN
esutjss-287	152	18	(	(	PUNCT
esutjss-287	152	19	2012	2012	NUM
esutjss-287	152	20	)	)	PUNCT
esutjss-287	152	21	,	,	PUNCT
esutjss-287	152	22	internal	internal	ADJ
esutjss-287	152	23	control	control	NOUN
esutjss-287	152	24	,	,	PUNCT
esutjss-287	152	25	risk	risk	NOUN
esutjss-287	152	26	management	management	NOUN
esutjss-287	152	27	,	,	PUNCT
esutjss-287	152	28	and	and	CCONJ
esutjss-287	152	29	fraud	fraud	NOUN
esutjss-287	152	30	prevention	prevention	NOUN
esutjss-287	152	31	approaches	approach	NOUN
esutjss-287	152	32	for	for	ADP
esutjss-287	152	33	smes	sme	NOUN
esutjss-287	152	34	:	:	PUNCT
esutjss-287	152	35	reliability	reliability	NOUN
esutjss-287	152	36	and	and	CCONJ
esutjss-287	152	37	validity	validity	NOUN
esutjss-287	152	38	of	of	ADP
esutjss-287	152	39	research	research	NOUN
esutjss-287	152	40	tools	tool	NOUN
esutjss-287	152	41	.	.	PUNCT
esutjss-287	153	1	it	it	PRON
esutjss-287	153	2	was	be	AUX
esutjss-287	153	3	discovered	discover	VERB
esutjss-287	153	4	that	that	SCONJ
esutjss-287	153	5	managers	manager	NOUN
esutjss-287	153	6	had	have	AUX
esutjss-287	153	7	reported	report	VERB
esutjss-287	153	8	a	a	DET
esutjss-287	153	9	relatively	relatively	ADV
esutjss-287	153	10	low	low	ADJ
esutjss-287	153	11	incidence	incidence	NOUN
esutjss-287	153	12	of	of	ADP
esutjss-287	153	13	fraud	fraud	NOUN
esutjss-287	153	14	and	and	CCONJ
esutjss-287	153	15	that	that	SCONJ
esutjss-287	153	16	the	the	DET
esutjss-287	153	17	overall	overall	ADJ
esutjss-287	153	18	amount	amount	NOUN
esutjss-287	153	19	spent	spend	VERB
esutjss-287	153	20	was	be	AUX
esutjss-287	153	21	still	still	ADV
esutjss-287	153	22	within	within	ADP
esutjss-287	153	23	budget	budget	NOUN
esutjss-287	153	24	.	.	PUNCT
esutjss-287	154	1	the	the	DET
esutjss-287	154	2	study	study	NOUN
esutjss-287	154	3	's	's	PART
esutjss-287	154	4	findings	finding	NOUN
esutjss-287	154	5	also	also	ADV
esutjss-287	154	6	align	align	VERB
esutjss-287	154	7	with	with	ADP
esutjss-287	154	8	a	a	DET
esutjss-287	154	9	2018	2018	NUM
esutjss-287	154	10	investigation	investigation	NOUN
esutjss-287	154	11	by	by	ADP
esutjss-287	154	12	umar	umar	PROPN
esutjss-287	154	13	and	and	CCONJ
esutjss-287	154	14	umar	umar	PROPN
esutjss-287	154	15	-	-	PUNCT
esutjss-287	154	16	dikko	dikko	PROPN
esutjss-287	154	17	on	on	ADP
esutjss-287	154	18	the	the	DET
esutjss-287	154	19	effectiveness	effectiveness	NOUN
esutjss-287	154	20	of	of	ADP
esutjss-287	154	21	internal	internal	ADJ
esutjss-287	154	22	fraud	fraud	NOUN
esutjss-287	154	23	control	control	NOUN
esutjss-287	154	24	at	at	ADP
esutjss-287	154	25	commercial	commercial	ADJ
esutjss-287	154	26	banks	bank	NOUN
esutjss-287	154	27	in	in	ADP
esutjss-287	154	28	nigeria	nigeria	PROPN
esutjss-287	154	29	.	.	PUNCT
esutjss-287	155	1	the	the	DET
esutjss-287	155	2	study	study	NOUN
esutjss-287	155	3	found	find	VERB
esutjss-287	155	4	a	a	DET
esutjss-287	155	5	significant	significant	ADJ
esutjss-287	155	6	and	and	CCONJ
esutjss-287	155	7	positive	positive	ADJ
esutjss-287	155	8	relationship	relationship	NOUN
esutjss-287	155	9	between	between	ADP
esutjss-287	155	10	the	the	DET
esutjss-287	155	11	bank	bank	NOUN
esutjss-287	155	12	's	's	PART
esutjss-287	155	13	performance	performance	NOUN
esutjss-287	155	14	and	and	CCONJ
esutjss-287	155	15	the	the	DET
esutjss-287	155	16	four	four	NUM
esutjss-287	155	17	internal	internal	ADJ
esutjss-287	155	18	control	control	NOUN
esutjss-287	155	19	components	component	NOUN
esutjss-287	155	20	(	(	PUNCT
esutjss-287	155	21	risk	risk	NOUN
esutjss-287	155	22	assessment	assessment	NOUN
esutjss-287	155	23	,	,	PUNCT
esutjss-287	155	24	monitoring	monitoring	NOUN
esutjss-287	155	25	,	,	PUNCT
esutjss-287	155	26	and	and	CCONJ
esutjss-287	155	27	control	control	NOUN
esutjss-287	155	28	actions	action	NOUN
esutjss-287	155	29	)	)	PUNCT
esutjss-287	155	30	.	.	PUNCT
esutjss-287	156	1	it	it	PRON
esutjss-287	156	2	is	be	AUX
esutjss-287	156	3	related	relate	VERB
esutjss-287	156	4	to	to	ADP
esutjss-287	156	5	their	their	PRON
esutjss-287	156	6	study	study	NOUN
esutjss-287	156	7	as	as	SCONJ
esutjss-287	156	8	it	it	PRON
esutjss-287	156	9	relates	relate	VERB
esutjss-287	156	10	to	to	ADP
esutjss-287	156	11	internal	internal	ADJ
esutjss-287	156	12	fraud	fraud	NOUN
esutjss-287	156	13	control	control	NOUN
esutjss-287	156	14	practices	practice	NOUN
esutjss-287	156	15	on	on	ADP
esutjss-287	156	16	smes	sme	NOUN
esutjss-287	156	17	in	in	ADP
esutjss-287	156	18	enugu	enugu	PROPN
esutjss-287	156	19	state	state	NOUN
esutjss-287	156	20	,	,	PUNCT
esutjss-287	156	21	even	even	ADV
esutjss-287	156	22	though	though	SCONJ
esutjss-287	156	23	the	the	DET
esutjss-287	156	24	study	study	NOUN
esutjss-287	156	25	supports	support	VERB
esutjss-287	156	26	the	the	DET
esutjss-287	156	27	need	need	NOUN
esutjss-287	156	28	for	for	ADP
esutjss-287	156	29	internal	internal	ADJ
esutjss-287	156	30	fraud	fraud	NOUN
esutjss-287	156	31	control	control	NOUN
esutjss-287	156	32	practices	practice	NOUN
esutjss-287	156	33	to	to	PART
esutjss-287	156	34	include	include	VERB
esutjss-287	156	35	establishing	establish	VERB
esutjss-287	156	36	business	business	NOUN
esutjss-287	156	37	structure	structure	NOUN
esutjss-287	156	38	,	,	PUNCT
esutjss-287	156	39	proper	proper	ADJ
esutjss-287	156	40	security	security	NOUN
esutjss-287	156	41	locks	lock	NOUN
esutjss-287	156	42	on	on	ADP
esutjss-287	156	43	inventory	inventory	NOUN
esutjss-287	156	44	warehouses	warehouse	NOUN
esutjss-287	156	45	,	,	PUNCT
esutjss-287	156	46	establishing	establish	VERB
esutjss-287	156	47	quality	quality	NOUN
esutjss-287	156	48	standards	standard	NOUN
esutjss-287	156	49	,	,	PUNCT
esutjss-287	156	50	correcting	correct	VERB
esutjss-287	156	51	issues	issue	NOUN
esutjss-287	156	52	as	as	SCONJ
esutjss-287	156	53	they	they	PRON
esutjss-287	156	54	arise	arise	VERB
esutjss-287	156	55	,	,	PUNCT
esutjss-287	156	56	routinely	routinely	ADV
esutjss-287	156	57	reviewing	review	VERB
esutjss-287	156	58	internal	internal	ADJ
esutjss-287	156	59	control	control	NOUN
esutjss-287	156	60	policies	policy	NOUN
esutjss-287	156	61	,	,	PUNCT
esutjss-287	156	62	and	and	CCONJ
esutjss-287	156	63	having	have	VERB
esutjss-287	156	64	a	a	DET
esutjss-287	156	65	proper	proper	ADJ
esutjss-287	156	66	understanding	understanding	NOUN
esutjss-287	156	67	of	of	ADP
esutjss-287	156	68	internal	internal	ADJ
esutjss-287	156	69	control	control	NOUN
esutjss-287	156	70	systems	system	NOUN
esutjss-287	156	71	.	.	PUNCT
esutjss-287	157	1	the	the	DET
esutjss-287	157	2	results	result	NOUN
esutjss-287	157	3	of	of	ADP
esutjss-287	157	4	the	the	DET
esutjss-287	157	5	survey	survey	NOUN
esutjss-287	157	6	,	,	PUNCT
esutjss-287	157	7	which	which	PRON
esutjss-287	157	8	are	be	AUX
esutjss-287	157	9	presented	present	VERB
esutjss-287	157	10	in	in	ADP
esutjss-287	157	11	table	table	NOUN
esutjss-287	157	12	2	2	NUM
esutjss-287	157	13	,	,	PUNCT
esutjss-287	157	14	indicate	indicate	VERB
esutjss-287	157	15	that	that	SCONJ
esutjss-287	157	16	respondents	respondent	NOUN
esutjss-287	157	17	are	be	AUX
esutjss-287	157	18	in	in	ADP
esutjss-287	157	19	favour	favour	NOUN
esutjss-287	157	20	of	of	ADP
esutjss-287	157	21	fraud	fraud	NOUN
esutjss-287	157	22	control	control	NOUN
esutjss-287	157	23	procedures	procedure	NOUN
esutjss-287	157	24	and	and	CCONJ
esutjss-287	157	25	staff	staff	NOUN
esutjss-287	157	26	conduct	conduct	NOUN
esutjss-287	157	27	rules	rule	NOUN
esutjss-287	157	28	for	for	ADP
esutjss-287	157	29	the	the	DET
esutjss-287	157	30	long	long	ADJ
esutjss-287	157	31	-	-	PUNCT
esutjss-287	157	32	term	term	NOUN
esutjss-287	157	33	survival	survival	NOUN
esutjss-287	157	34	of	of	ADP
esutjss-287	157	35	smes	sme	NOUN
esutjss-287	157	36	.	.	PUNCT
esutjss-287	158	1	this	this	DET
esutjss-287	158	2	process	process	NOUN
esutjss-287	158	3	ensures	ensure	VERB
esutjss-287	158	4	that	that	SCONJ
esutjss-287	158	5	very	very	ADV
esutjss-287	158	6	little	little	ADJ
esutjss-287	158	7	fraud	fraud	NOUN
esutjss-287	158	8	occurs	occur	VERB
esutjss-287	158	9	,	,	PUNCT
esutjss-287	158	10	even	even	ADV
esutjss-287	158	11	among	among	ADP
esutjss-287	158	12	smes	sme	NOUN
esutjss-287	158	13	'	'	PART
esutjss-287	158	14	staff	staff	NOUN
esutjss-287	158	15	.	.	PUNCT
esutjss-287	159	1	the	the	DET
esutjss-287	159	2	investigation	investigation	NOUN
esutjss-287	159	3	's	's	PART
esutjss-287	159	4	findings	finding	NOUN
esutjss-287	159	5	corroborate	corroborate	VERB
esutjss-287	159	6	those	those	PRON
esutjss-287	159	7	of	of	ADP
esutjss-287	159	8	onyeonoru	onyeonoru	NOUN
esutjss-287	159	9	,	,	PUNCT
esutjss-287	159	10	omolawal	omolawal	PROPN
esutjss-287	159	11	,	,	PUNCT
esutjss-287	159	12	and	and	CCONJ
esutjss-287	159	13	okunola	okunola	PROPN
esutjss-287	159	14	(	(	PUNCT
esutjss-287	159	15	2019	2019	NUM
esutjss-287	159	16	)	)	PUNCT
esutjss-287	159	17	,	,	PUNCT
esutjss-287	159	18	who	who	PRON
esutjss-287	159	19	examined	examine	VERB
esutjss-287	159	20	the	the	DET
esutjss-287	159	21	different	different	ADJ
esutjss-287	159	22	dishonest	dishonest	ADJ
esutjss-287	159	23	business	business	NOUN
esutjss-287	159	24	tactics	tactic	NOUN
esutjss-287	159	25	employed	employ	VERB
esutjss-287	159	26	by	by	ADP
esutjss-287	159	27	ibadan	ibadan	PROPN
esutjss-287	159	28	,	,	PUNCT
esutjss-287	159	29	nigeria	nigeria	PROPN
esutjss-287	159	30	's	's	PART
esutjss-287	159	31	small	small	ADJ
esutjss-287	159	32	and	and	CCONJ
esutjss-287	159	33	microbusinesses	microbusinesse	NOUN
esutjss-287	159	34	.	.	PUNCT
esutjss-287	160	1	theft	theft	NOUN
esutjss-287	160	2	,	,	PUNCT
esutjss-287	160	3	consumer	consumer	NOUN
esutjss-287	160	4	fraud	fraud	NOUN
esutjss-287	160	5	,	,	PUNCT
esutjss-287	160	6	tax	tax	NOUN
esutjss-287	160	7	evasion	evasion	NOUN
esutjss-287	160	8	,	,	PUNCT
esutjss-287	160	9	the	the	DET
esutjss-287	160	10	selling	selling	NOUN
esutjss-287	160	11	of	of	ADP
esutjss-287	160	12	tampered	tamper	VERB
esutjss-287	160	13	-	-	PUNCT
esutjss-287	160	14	with	with	ADP
esutjss-287	160	15	or	or	CCONJ
esutjss-287	160	16	expired	expire	VERB
esutjss-287	160	17	goods	good	NOUN
esutjss-287	160	18	,	,	PUNCT
esutjss-287	160	19	tampering	tamper	VERB
esutjss-287	160	20	with	with	ADP
esutjss-287	160	21	measurement	measurement	NOUN
esutjss-287	160	22	scales	scale	NOUN
esutjss-287	160	23	,	,	PUNCT
esutjss-287	160	24	bribery	bribery	NOUN
esutjss-287	160	25	,	,	PUNCT
esutjss-287	160	26	and	and	CCONJ
esutjss-287	160	27	inadequate	inadequate	ADJ
esutjss-287	160	28	service	service	NOUN
esutjss-287	160	29	delivery	delivery	NOUN
esutjss-287	160	30	are	be	AUX
esutjss-287	160	31	a	a	DET
esutjss-287	160	32	few	few	ADJ
esutjss-287	160	33	examples	example	NOUN
esutjss-287	160	34	of	of	ADP
esutjss-287	160	35	these	these	DET
esutjss-287	160	36	corrupt	corrupt	ADJ
esutjss-287	160	37	behaviours	behaviour	NOUN
esutjss-287	160	38	.	.	PUNCT
esutjss-287	161	1	the	the	DET
esutjss-287	161	2	results	result	NOUN
esutjss-287	161	3	of	of	ADP
esutjss-287	161	4	the	the	DET
esutjss-287	161	5	study	study	NOUN
esutjss-287	161	6	also	also	ADV
esutjss-287	161	7	support	support	VERB
esutjss-287	161	8	a	a	DET
esutjss-287	161	9	study	study	NOUN
esutjss-287	161	10	by	by	ADP
esutjss-287	161	11	rahaman	rahaman	NOUN
esutjss-287	161	12	,	,	PUNCT
esutjss-287	161	13	gupta	gupta	PROPN
esutjss-287	161	14	,	,	PUNCT
esutjss-287	161	15	ali	ali	PROPN
esutjss-287	161	16	,	,	PUNCT
esutjss-287	161	17	taru	taru	NOUN
esutjss-287	161	18	,	,	PUNCT
esutjss-287	161	19	and	and	CCONJ
esutjss-287	161	20	ali	ali	PROPN
esutjss-287	161	21	(	(	PUNCT
esutjss-287	161	22	2021	2021	NUM
esutjss-287	161	23	)	)	PUNCT
esutjss-287	161	24	on	on	ADP
esutjss-287	161	25	the	the	DET
esutjss-287	161	26	factors	factor	NOUN
esutjss-287	161	27	that	that	PRON
esutjss-287	161	28	influence	influence	VERB
esutjss-287	161	29	the	the	DET
esutjss-287	161	30	performance	performance	NOUN
esutjss-287	161	31	of	of	ADP
esutjss-287	161	32	smes	sme	NOUN
esutjss-287	161	33	'	'	PART
esutjss-287	161	34	employees	employee	NOUN
esutjss-287	161	35	.	.	PUNCT
esutjss-287	162	1	that	that	DET
esutjss-287	162	2	study	study	NOUN
esutjss-287	162	3	found	find	VERB
esutjss-287	162	4	that	that	SCONJ
esutjss-287	162	5	smes	sme	NOUN
esutjss-287	162	6	now	now	ADV
esutjss-287	162	7	place	place	VERB
esutjss-287	162	8	a	a	DET
esutjss-287	162	9	high	high	ADJ
esutjss-287	162	10	value	value	NOUN
esutjss-287	162	11	on	on	ADP
esutjss-287	162	12	the	the	DET
esutjss-287	162	13	contributions	contribution	NOUN
esutjss-287	162	14	that	that	PRON
esutjss-287	162	15	their	their	PRON
esutjss-287	162	16	employees	employee	NOUN
esutjss-287	162	17	make	make	VERB
esutjss-287	162	18	to	to	ADP
esutjss-287	162	19	the	the	DET
esutjss-287	162	20	650	650	NUM
esutjss-287	162	21	expansion	expansion	NOUN
esutjss-287	162	22	and	and	CCONJ
esutjss-287	162	23	sustainability	sustainability	NOUN
esutjss-287	162	24	of	of	ADP
esutjss-287	162	25	their	their	PRON
esutjss-287	162	26	businesses	business	NOUN
esutjss-287	162	27	.	.	PUNCT
esutjss-287	163	1	the	the	DET
esutjss-287	163	2	study	study	NOUN
esutjss-287	163	3	discovered	discover	VERB
esutjss-287	163	4	that	that	SCONJ
esutjss-287	163	5	in	in	ADP
esutjss-287	163	6	order	order	NOUN
esutjss-287	163	7	to	to	PART
esutjss-287	163	8	prevent	prevent	VERB
esutjss-287	163	9	employee	employee	NOUN
esutjss-287	163	10	fraud	fraud	NOUN
esutjss-287	163	11	and	and	CCONJ
esutjss-287	163	12	ensure	ensure	VERB
esutjss-287	163	13	the	the	DET
esutjss-287	163	14	survival	survival	NOUN
esutjss-287	163	15	of	of	ADP
esutjss-287	163	16	small	small	ADJ
esutjss-287	163	17	and	and	CCONJ
esutjss-287	163	18	medium	medium	ADJ
esutjss-287	163	19	-	-	PUNCT
esutjss-287	163	20	sized	sized	ADJ
esutjss-287	163	21	businesses	business	NOUN
esutjss-287	163	22	,	,	PUNCT
esutjss-287	163	23	a	a	DET
esutjss-287	163	24	number	number	NOUN
esutjss-287	163	25	of	of	ADP
esutjss-287	163	26	proactive	proactive	ADJ
esutjss-287	163	27	measures	measure	NOUN
esutjss-287	163	28	are	be	AUX
esutjss-287	163	29	necessary	necessary	ADJ
esutjss-287	163	30	.	.	PUNCT
esutjss-287	164	1	these	these	PRON
esutjss-287	164	2	include	include	VERB
esutjss-287	164	3	job	job	NOUN
esutjss-287	164	4	assignments	assignment	NOUN
esutjss-287	164	5	based	base	VERB
esutjss-287	164	6	on	on	ADP
esutjss-287	164	7	competence	competence	NOUN
esutjss-287	164	8	,	,	PUNCT
esutjss-287	164	9	comprehensive	comprehensive	ADJ
esutjss-287	164	10	regulatory	regulatory	ADJ
esutjss-287	164	11	codes	code	NOUN
esutjss-287	164	12	of	of	ADP
esutjss-287	164	13	conduct	conduct	NOUN
esutjss-287	164	14	,	,	PUNCT
esutjss-287	164	15	daily	daily	ADJ
esutjss-287	164	16	reviews	review	NOUN
esutjss-287	164	17	of	of	ADP
esutjss-287	164	18	employees	employee	NOUN
esutjss-287	164	19	'	'	PART
esutjss-287	164	20	performance	performance	NOUN
esutjss-287	164	21	and	and	CCONJ
esutjss-287	164	22	reports	report	NOUN
esutjss-287	164	23	,	,	PUNCT
esutjss-287	164	24	regular	regular	ADJ
esutjss-287	164	25	employee	employee	NOUN
esutjss-287	164	26	training	training	NOUN
esutjss-287	164	27	,	,	PUNCT
esutjss-287	164	28	holding	hold	VERB
esutjss-287	164	29	employees	employee	NOUN
esutjss-287	164	30	accountable	accountable	ADJ
esutjss-287	164	31	for	for	ADP
esutjss-287	164	32	their	their	PRON
esutjss-287	164	33	actions	action	NOUN
esutjss-287	164	34	,	,	PUNCT
esutjss-287	164	35	and	and	CCONJ
esutjss-287	164	36	timely	timely	ADJ
esutjss-287	164	37	reporting	reporting	NOUN
esutjss-287	164	38	of	of	ADP
esutjss-287	164	39	fraud	fraud	NOUN
esutjss-287	164	40	.	.	PUNCT
esutjss-287	165	1	the	the	DET
esutjss-287	165	2	responses	response	NOUN
esutjss-287	165	3	given	give	VERB
esutjss-287	165	4	were	be	AUX
esutjss-287	165	5	in	in	ADP
esutjss-287	165	6	line	line	NOUN
esutjss-287	165	7	with	with	ADP
esutjss-287	165	8	the	the	DET
esutjss-287	165	9	ict	ict	NOUN
esutjss-287	165	10	(	(	PUNCT
esutjss-287	165	11	information	information	NOUN
esutjss-287	165	12	and	and	CCONJ
esutjss-287	165	13	communication	communication	NOUN
esutjss-287	165	14	technologies	technology	NOUN
esutjss-287	165	15	)	)	PUNCT
esutjss-287	165	16	fraud	fraud	NOUN
esutjss-287	165	17	control	control	NOUN
esutjss-287	165	18	strategies	strategy	NOUN
esutjss-287	165	19	used	use	VERB
esutjss-287	165	20	by	by	ADP
esutjss-287	165	21	small	small	ADJ
esutjss-287	165	22	and	and	CCONJ
esutjss-287	165	23	medium	medium	ADJ
esutjss-287	165	24	-	-	PUNCT
esutjss-287	165	25	sized	sized	ADJ
esutjss-287	165	26	businesses	business	NOUN
esutjss-287	165	27	to	to	PART
esutjss-287	165	28	preserve	preserve	VERB
esutjss-287	165	29	operating	operate	VERB
esutjss-287	165	30	sustainability	sustainability	NOUN
esutjss-287	165	31	,	,	PUNCT
esutjss-287	165	32	according	accord	VERB
esutjss-287	165	33	to	to	ADP
esutjss-287	165	34	the	the	DET
esutjss-287	165	35	results	result	NOUN
esutjss-287	165	36	of	of	ADP
esutjss-287	165	37	the	the	DET
esutjss-287	165	38	third	third	ADJ
esutjss-287	165	39	study	study	NOUN
esutjss-287	165	40	question	question	NOUN
esutjss-287	165	41	.	.	PUNCT
esutjss-287	166	1	these	these	DET
esutjss-287	166	2	strategies	strategy	NOUN
esutjss-287	166	3	include	include	VERB
esutjss-287	166	4	reporting	report	VERB
esutjss-287	166	5	any	any	DET
esutjss-287	166	6	threats	threat	NOUN
esutjss-287	166	7	associated	associate	VERB
esutjss-287	166	8	with	with	ADP
esutjss-287	166	9	money	money	NOUN
esutjss-287	166	10	transfers	transfer	NOUN
esutjss-287	166	11	,	,	PUNCT
esutjss-287	166	12	installing	instal	VERB
esutjss-287	166	13	security	security	NOUN
esutjss-287	166	14	devices	device	NOUN
esutjss-287	166	15	,	,	PUNCT
esutjss-287	166	16	installing	instal	VERB
esutjss-287	166	17	effective	effective	ADJ
esutjss-287	166	18	internet	internet	NOUN
esutjss-287	166	19	security	security	NOUN
esutjss-287	166	20	software	software	NOUN
esutjss-287	166	21	(	(	PUNCT
esutjss-287	166	22	firewall	firewall	NOUN
esutjss-287	166	23	,	,	PUNCT
esutjss-287	166	24	email	email	NOUN
esutjss-287	166	25	security	security	NOUN
esutjss-287	166	26	,	,	PUNCT
esutjss-287	166	27	etc	etc	X
esutjss-287	166	28	.	.	X
esutjss-287	166	29	)	)	PUNCT
esutjss-287	166	30	,	,	PUNCT
esutjss-287	166	31	keeping	keep	VERB
esutjss-287	166	32	track	track	NOUN
esutjss-287	166	33	of	of	ADP
esutjss-287	166	34	sales	sale	NOUN
esutjss-287	166	35	and	and	CCONJ
esutjss-287	166	36	purchases	purchase	NOUN
esutjss-287	166	37	through	through	ADP
esutjss-287	166	38	software	software	NOUN
esutjss-287	166	39	,	,	PUNCT
esutjss-287	166	40	effectively	effectively	ADV
esutjss-287	166	41	backing	back	VERB
esutjss-287	166	42	up	up	ADP
esutjss-287	166	43	customer	customer	NOUN
esutjss-287	166	44	data	datum	NOUN
esutjss-287	166	45	,	,	PUNCT
esutjss-287	166	46	and	and	CCONJ
esutjss-287	166	47	disseminating	disseminate	VERB
esutjss-287	166	48	information	information	NOUN
esutjss-287	166	49	using	use	VERB
esutjss-287	166	50	ict	ict	PROPN
esutjss-287	166	51	.	.	PUNCT
esutjss-287	167	1	the	the	DET
esutjss-287	167	2	results	result	NOUN
esutjss-287	167	3	of	of	ADP
esutjss-287	167	4	this	this	DET
esutjss-287	167	5	study	study	NOUN
esutjss-287	167	6	are	be	AUX
esutjss-287	167	7	in	in	ADP
esutjss-287	167	8	line	line	NOUN
esutjss-287	167	9	with	with	ADP
esutjss-287	167	10	those	those	PRON
esutjss-287	167	11	of	of	ADP
esutjss-287	167	12	oluwatayo	oluwatayo	NOUN
esutjss-287	167	13	(	(	PUNCT
esutjss-287	167	14	2013	2013	NUM
esutjss-287	167	15	)	)	PUNCT
esutjss-287	167	16	,	,	PUNCT
esutjss-287	167	17	who	who	PRON
esutjss-287	167	18	looked	look	VERB
esutjss-287	167	19	at	at	ADP
esutjss-287	167	20	how	how	SCONJ
esutjss-287	167	21	certain	certain	ADJ
esutjss-287	167	22	small	small	ADJ
esutjss-287	167	23	businesses	business	NOUN
esutjss-287	167	24	in	in	ADP
esutjss-287	167	25	rural	rural	ADJ
esutjss-287	167	26	southwest	southwest	PROPN
esutjss-287	167	27	nigeria	nigeria	PROPN
esutjss-287	167	28	used	use	VERB
esutjss-287	167	29	information	information	NOUN
esutjss-287	167	30	and	and	CCONJ
esutjss-287	167	31	communication	communication	NOUN
esutjss-287	167	32	technology	technology	NOUN
esutjss-287	167	33	to	to	PART
esutjss-287	167	34	propel	propel	VERB
esutjss-287	167	35	their	their	PRON
esutjss-287	167	36	growth	growth	NOUN
esutjss-287	167	37	.	.	PUNCT
esutjss-287	168	1	the	the	DET
esutjss-287	168	2	results	result	NOUN
esutjss-287	168	3	of	of	ADP
esutjss-287	168	4	survey	survey	NOUN
esutjss-287	168	5	question	question	NOUN
esutjss-287	168	6	number	number	NOUN
esutjss-287	168	7	four	four	NUM
esutjss-287	168	8	indicate	indicate	VERB
esutjss-287	168	9	that	that	SCONJ
esutjss-287	168	10	respondents	respondent	NOUN
esutjss-287	168	11	thought	think	VERB
esutjss-287	168	12	the	the	DET
esutjss-287	168	13	strategies	strategy	NOUN
esutjss-287	168	14	employed	employ	VERB
esutjss-287	168	15	by	by	ADP
esutjss-287	168	16	small	small	ADJ
esutjss-287	168	17	and	and	CCONJ
esutjss-287	168	18	medium	medium	ADJ
esutjss-287	168	19	-	-	PUNCT
esutjss-287	168	20	sized	sized	ADJ
esutjss-287	168	21	enterprises	enterprise	NOUN
esutjss-287	168	22	to	to	PART
esutjss-287	168	23	stop	stop	VERB
esutjss-287	168	24	insurance	insurance	NOUN
esutjss-287	168	25	policy	policy	NOUN
esutjss-287	168	26	fraud	fraud	NOUN
esutjss-287	168	27	were	be	AUX
esutjss-287	168	28	suitable	suitable	ADJ
esutjss-287	168	29	.	.	PUNCT
esutjss-287	169	1	these	these	PRON
esutjss-287	169	2	include	include	VERB
esutjss-287	169	3	determining	determine	VERB
esutjss-287	169	4	the	the	DET
esutjss-287	169	5	risks	risk	NOUN
esutjss-287	169	6	associated	associate	VERB
esutjss-287	169	7	with	with	ADP
esutjss-287	169	8	operations	operation	NOUN
esutjss-287	169	9	and	and	CCONJ
esutjss-287	169	10	performance	performance	NOUN
esutjss-287	169	11	,	,	PUNCT
esutjss-287	169	12	confirming	confirm	VERB
esutjss-287	169	13	that	that	SCONJ
esutjss-287	169	14	the	the	DET
esutjss-287	169	15	insurance	insurance	NOUN
esutjss-287	169	16	company	company	NOUN
esutjss-287	169	17	would	would	AUX
esutjss-287	169	18	cover	cover	VERB
esutjss-287	169	19	lost	lose	VERB
esutjss-287	169	20	or	or	CCONJ
esutjss-287	169	21	damaged	damage	VERB
esutjss-287	169	22	property	property	NOUN
esutjss-287	169	23	,	,	PUNCT
esutjss-287	169	24	obtaining	obtain	VERB
esutjss-287	169	25	sufficient	sufficient	ADJ
esutjss-287	169	26	insurance	insurance	NOUN
esutjss-287	169	27	certifications	certification	NOUN
esutjss-287	169	28	,	,	PUNCT
esutjss-287	169	29	evaluating	evaluate	VERB
esutjss-287	169	30	the	the	DET
esutjss-287	169	31	insurance	insurance	NOUN
esutjss-287	169	32	policy	policy	NOUN
esutjss-287	169	33	,	,	PUNCT
esutjss-287	169	34	reducing	reduce	VERB
esutjss-287	169	35	the	the	DET
esutjss-287	169	36	possibility	possibility	NOUN
esutjss-287	169	37	of	of	ADP
esutjss-287	169	38	fraud	fraud	NOUN
esutjss-287	169	39	,	,	PUNCT
esutjss-287	169	40	and	and	CCONJ
esutjss-287	169	41	periodically	periodically	ADV
esutjss-287	169	42	renewing	renew	VERB
esutjss-287	169	43	the	the	DET
esutjss-287	169	44	insurance	insurance	NOUN
esutjss-287	169	45	deposit	deposit	NOUN
esutjss-287	169	46	.	.	PUNCT
esutjss-287	170	1	the	the	DET
esutjss-287	170	2	study	study	NOUN
esutjss-287	170	3	's	's	PART
esutjss-287	170	4	conclusions	conclusion	NOUN
esutjss-287	170	5	are	be	AUX
esutjss-287	170	6	consistent	consistent	ADJ
esutjss-287	170	7	with	with	ADP
esutjss-287	170	8	those	those	PRON
esutjss-287	170	9	of	of	ADP
esutjss-287	170	10	yusuf	yusuf	PROPN
esutjss-287	170	11	,	,	PUNCT
esutjss-287	170	12	ajemunigbohun	ajemunigbohun	PROPN
esutjss-287	170	13	,	,	PUNCT
esutjss-287	170	14	and	and	CCONJ
esutjss-287	170	15	alli	alli	PROPN
esutjss-287	170	16	(	(	PUNCT
esutjss-287	170	17	2017	2017	NUM
esutjss-287	170	18	)	)	PUNCT
esutjss-287	170	19	,	,	PUNCT
esutjss-287	170	20	who	who	PRON
esutjss-287	170	21	carried	carry	VERB
esutjss-287	170	22	out	out	ADP
esutjss-287	170	23	an	an	DET
esutjss-287	170	24	empirical	empirical	ADJ
esutjss-287	170	25	investigation	investigation	NOUN
esutjss-287	170	26	into	into	ADP
esutjss-287	170	27	the	the	DET
esutjss-287	170	28	management	management	NOUN
esutjss-287	170	29	of	of	ADP
esutjss-287	170	30	insurance	insurance	NOUN
esutjss-287	170	31	claims	claim	NOUN
esutjss-287	170	32	within	within	ADP
esutjss-287	170	33	a	a	DET
esutjss-287	170	34	particular	particular	ADJ
esutjss-287	170	35	group	group	NOUN
esutjss-287	170	36	of	of	ADP
esutjss-287	170	37	insurance	insurance	NOUN
esutjss-287	170	38	companies	company	NOUN
esutjss-287	170	39	and	and	CCONJ
esutjss-287	170	40	discovered	discover	VERB
esutjss-287	170	41	that	that	SCONJ
esutjss-287	170	42	insurance	insurance	NOUN
esutjss-287	170	43	assistance	assistance	NOUN
esutjss-287	170	44	significantly	significantly	ADV
esutjss-287	170	45	influenced	influence	VERB
esutjss-287	170	46	the	the	DET
esutjss-287	170	47	way	way	NOUN
esutjss-287	170	48	insurance	insurance	NOUN
esutjss-287	170	49	companies	company	NOUN
esutjss-287	170	50	handled	handle	VERB
esutjss-287	170	51	claims	claim	NOUN
esutjss-287	170	52	.	.	PUNCT
esutjss-287	171	1	the	the	DET
esutjss-287	171	2	identification	identification	NOUN
esutjss-287	171	3	of	of	ADP
esutjss-287	171	4	performance	performance	NOUN
esutjss-287	171	5	and	and	CCONJ
esutjss-287	171	6	operational	operational	ADJ
esutjss-287	171	7	risk	risk	NOUN
esutjss-287	171	8	,	,	PUNCT
esutjss-287	171	9	the	the	DET
esutjss-287	171	10	assessment	assessment	NOUN
esutjss-287	171	11	of	of	ADP
esutjss-287	171	12	the	the	DET
esutjss-287	171	13	insurance	insurance	NOUN
esutjss-287	171	14	policy	policy	NOUN
esutjss-287	171	15	,	,	PUNCT
esutjss-287	171	16	the	the	DET
esutjss-287	171	17	acquisition	acquisition	NOUN
esutjss-287	171	18	of	of	ADP
esutjss-287	171	19	the	the	DET
esutjss-287	171	20	required	require	VERB
esutjss-287	171	21	insurance	insurance	NOUN
esutjss-287	171	22	certifications	certification	NOUN
esutjss-287	171	23	,	,	PUNCT
esutjss-287	171	24	the	the	DET
esutjss-287	171	25	insurance	insurance	NOUN
esutjss-287	171	26	company	company	NOUN
esutjss-287	171	27	's	's	PART
esutjss-287	171	28	reimbursement	reimbursement	NOUN
esutjss-287	171	29	of	of	ADP
esutjss-287	171	30	lost	lose	VERB
esutjss-287	171	31	or	or	CCONJ
esutjss-287	171	32	stolen	steal	VERB
esutjss-287	171	33	property	property	NOUN
esutjss-287	171	34	,	,	PUNCT
esutjss-287	171	35	and	and	CCONJ
esutjss-287	171	36	the	the	DET
esutjss-287	171	37	regular	regular	ADJ
esutjss-287	171	38	renewal	renewal	NOUN
esutjss-287	171	39	of	of	ADP
esutjss-287	171	40	insurance	insurance	NOUN
esutjss-287	171	41	deposits	deposit	NOUN
esutjss-287	171	42	are	be	AUX
esutjss-287	171	43	among	among	ADP
esutjss-287	171	44	the	the	DET
esutjss-287	171	45	factors	factor	NOUN
esutjss-287	171	46	that	that	PRON
esutjss-287	171	47	determine	determine	VERB
esutjss-287	171	48	the	the	DET
esutjss-287	171	49	industry	industry	NOUN
esutjss-287	171	50	's	's	PART
esutjss-287	171	51	sustainability	sustainability	NOUN
esutjss-287	171	52	,	,	PUNCT
esutjss-287	171	53	as	as	ADP
esutjss-287	171	54	per	per	ADP
esutjss-287	171	55	a	a	DET
esutjss-287	171	56	systematic	systematic	ADJ
esutjss-287	171	57	review	review	NOUN
esutjss-287	171	58	of	of	ADP
esutjss-287	171	59	the	the	DET
esutjss-287	171	60	available	available	ADJ
esutjss-287	171	61	data	datum	NOUN
esutjss-287	171	62	.	.	PUNCT
esutjss-287	172	1	the	the	DET
esutjss-287	172	2	present	present	ADJ
esutjss-287	172	3	research	research	NOUN
esutjss-287	172	4	supports	support	VERB
esutjss-287	172	5	the	the	DET
esutjss-287	172	6	findings	finding	NOUN
esutjss-287	172	7	of	of	ADP
esutjss-287	172	8	falkner	falkner	PROPN
esutjss-287	172	9	and	and	CCONJ
esutjss-287	172	10	hiebl	hiebl	PROPN
esutjss-287	172	11	's	's	PART
esutjss-287	172	12	(	(	PUNCT
esutjss-287	172	13	2015	2015	NUM
esutjss-287	172	14	)	)	PUNCT
esutjss-287	172	15	study	study	NOUN
esutjss-287	172	16	on	on	ADP
esutjss-287	172	17	risk	risk	NOUN
esutjss-287	172	18	management	management	NOUN
esutjss-287	172	19	in	in	ADP
esutjss-287	172	20	smes	sme	NOUN
esutjss-287	172	21	.	.	PUNCT
esutjss-287	173	1	conclusion	conclusion	NOUN
esutjss-287	173	2	a	a	DET
esutjss-287	173	3	persistent	persistent	ADJ
esutjss-287	173	4	and	and	CCONJ
esutjss-287	173	5	widespread	widespread	ADJ
esutjss-287	173	6	issue	issue	NOUN
esutjss-287	173	7	,	,	PUNCT
esutjss-287	173	8	fraud	fraud	NOUN
esutjss-287	173	9	has	have	AUX
esutjss-287	173	10	had	have	VERB
esutjss-287	173	11	a	a	DET
esutjss-287	173	12	detrimental	detrimental	ADJ
esutjss-287	173	13	impact	impact	NOUN
esutjss-287	173	14	on	on	ADP
esutjss-287	173	15	businesses	business	NOUN
esutjss-287	173	16	worldwide	worldwide	ADV
esutjss-287	173	17	,	,	PUNCT
esutjss-287	173	18	especially	especially	ADV
esutjss-287	173	19	those	those	PRON
esutjss-287	173	20	that	that	PRON
esutjss-287	173	21	are	be	AUX
esutjss-287	173	22	small	small	ADJ
esutjss-287	173	23	and	and	CCONJ
esutjss-287	173	24	medium	medium	ADJ
esutjss-287	173	25	-	-	PUNCT
esutjss-287	173	26	sized	sized	ADJ
esutjss-287	173	27	.	.	PUNCT
esutjss-287	174	1	small	small	ADJ
esutjss-287	174	2	and	and	CCONJ
esutjss-287	174	3	medium	medium	ADJ
esutjss-287	174	4	-	-	PUNCT
esutjss-287	174	5	sized	sized	ADJ
esutjss-287	174	6	firms	firm	NOUN
esutjss-287	174	7	(	(	PUNCT
esutjss-287	174	8	smes	sme	NOUN
esutjss-287	174	9	)	)	PUNCT
esutjss-287	174	10	are	be	AUX
esutjss-287	174	11	particularly	particularly	ADV
esutjss-287	174	12	vulnerable	vulnerable	ADJ
esutjss-287	174	13	to	to	ADP
esutjss-287	174	14	the	the	DET
esutjss-287	174	15	fraud	fraud	NOUN
esutjss-287	174	16	problem	problem	NOUN
esutjss-287	174	17	because	because	SCONJ
esutjss-287	174	18	fraudulent	fraudulent	ADJ
esutjss-287	174	19	activities	activity	NOUN
esutjss-287	174	20	usually	usually	ADV
esutjss-287	174	21	involve	involve	VERB
esutjss-287	174	22	acts	act	NOUN
esutjss-287	174	23	of	of	ADP
esutjss-287	174	24	corruption	corruption	NOUN
esutjss-287	174	25	such	such	ADJ
esutjss-287	174	26	as	as	ADP
esutjss-287	174	27	theft	theft	NOUN
esutjss-287	174	28	and	and	CCONJ
esutjss-287	174	29	account	account	NOUN
esutjss-287	174	30	manipulation	manipulation	NOUN
esutjss-287	174	31	,	,	PUNCT
esutjss-287	174	32	which	which	PRON
esutjss-287	174	33	are	be	AUX
esutjss-287	174	34	frequently	frequently	ADV
esutjss-287	174	35	followed	follow	VERB
esutjss-287	174	36	by	by	ADP
esutjss-287	174	37	theft	theft	NOUN
esutjss-287	174	38	cover	cover	NOUN
esutjss-287	174	39	-	-	PUNCT
esutjss-287	174	40	ups	up	NOUN
esutjss-287	174	41	.	.	PUNCT
esutjss-287	175	1	we	we	PRON
esutjss-287	175	2	asked	ask	VERB
esutjss-287	175	3	small	small	ADJ
esutjss-287	175	4	and	and	CCONJ
esutjss-287	175	5	medium	medium	ADJ
esutjss-287	175	6	-	-	PUNCT
esutjss-287	175	7	sized	sized	ADJ
esutjss-287	175	8	businesses	business	NOUN
esutjss-287	175	9	in	in	ADP
esutjss-287	175	10	enugu	enugu	PROPN
esutjss-287	175	11	state	state	NOUN
esutjss-287	175	12	to	to	PART
esutjss-287	175	13	identify	identify	VERB
esutjss-287	175	14	the	the	DET
esutjss-287	175	15	fraud	fraud	NOUN
esutjss-287	175	16	control	control	NOUN
esutjss-287	175	17	strategies	strategy	NOUN
esutjss-287	175	18	they	they	PRON
esutjss-287	175	19	use	use	VERB
esutjss-287	175	20	in	in	ADP
esutjss-287	175	21	order	order	NOUN
esutjss-287	175	22	to	to	PART
esutjss-287	175	23	preserve	preserve	VERB
esutjss-287	175	24	the	the	DET
esutjss-287	175	25	lifespan	lifespan	NOUN
esutjss-287	175	26	of	of	ADP
esutjss-287	175	27	their	their	PRON
esutjss-287	175	28	operations	operation	NOUN
esutjss-287	175	29	for	for	ADP
esutjss-287	175	30	this	this	DET
esutjss-287	175	31	study	study	NOUN
esutjss-287	175	32	.	.	PUNCT
esutjss-287	176	1	the	the	DET
esutjss-287	176	2	research	research	NOUN
esutjss-287	176	3	revealed	reveal	VERB
esutjss-287	176	4	that	that	SCONJ
esutjss-287	176	5	small	small	ADJ
esutjss-287	176	6	and	and	CCONJ
esutjss-287	176	7	medium	medium	ADJ
esutjss-287	176	8	-	-	PUNCT
esutjss-287	176	9	sized	sized	ADJ
esutjss-287	176	10	enterprises	enterprise	NOUN
esutjss-287	176	11	in	in	ADP
esutjss-287	176	12	enugu	enugu	PROPN
esutjss-287	176	13	state	state	NOUN
esutjss-287	176	14	used	use	VERB
esutjss-287	176	15	internal	internal	PROPN
esutjss-287	176	16	fraud	fraud	PROPN
esutjss-287	176	17	control	control	PROPN
esutjss-287	176	18	protocols	protocol	NOUN
esutjss-287	176	19	,	,	PUNCT
esutjss-287	176	20	employee	employee	NOUN
esutjss-287	176	21	codes	code	NOUN
esutjss-287	176	22	of	of	ADP
esutjss-287	176	23	conduct	conduct	NOUN
esutjss-287	176	24	,	,	PUNCT
esutjss-287	176	25	ict	ict	PROPN
esutjss-287	176	26	fraud	fraud	PROPN
esutjss-287	176	27	control	control	PROPN
esutjss-287	176	28	protocols	protocol	NOUN
esutjss-287	176	29	,	,	PUNCT
esutjss-287	176	30	and	and	CCONJ
esutjss-287	176	31	insurance	insurance	NOUN
esutjss-287	176	32	policy	policy	NOUN
esutjss-287	176	33	fraud	fraud	NOUN
esutjss-287	176	34	control	control	PROPN
esutjss-287	176	35	protocols	protocol	NOUN
esutjss-287	176	36	to	to	PART
esutjss-287	176	37	ensure	ensure	VERB
esutjss-287	176	38	the	the	DET
esutjss-287	176	39	sustainability	sustainability	NOUN
esutjss-287	176	40	of	of	ADP
esutjss-287	176	41	their	their	PRON
esutjss-287	176	42	operations	operation	NOUN
esutjss-287	176	43	.	.	PUNCT
esutjss-287	177	1	651	651	NUM
esutjss-287	177	2	it	it	PRON
esutjss-287	177	3	is	be	AUX
esutjss-287	177	4	therefore	therefore	ADV
esutjss-287	177	5	,	,	PUNCT
esutjss-287	177	6	advised	advise	VERB
esutjss-287	177	7	that	that	SCONJ
esutjss-287	177	8	:	:	PUNCT
esutjss-287	178	1	1	1	X
esutjss-287	178	2	.	.	X
esutjss-287	178	3	the	the	DET
esutjss-287	178	4	management	management	NOUN
esutjss-287	178	5	of	of	ADP
esutjss-287	178	6	small	small	ADJ
esutjss-287	178	7	and	and	CCONJ
esutjss-287	178	8	medium	medium	ADJ
esutjss-287	178	9	-	-	PUNCT
esutjss-287	178	10	sized	sized	ADJ
esutjss-287	178	11	enterprises	enterprise	NOUN
esutjss-287	178	12	has	have	VERB
esutjss-287	178	13	to	to	PART
esutjss-287	178	14	become	become	VERB
esutjss-287	178	15	knowledgeable	knowledgeable	ADJ
esutjss-287	178	16	about	about	ADP
esutjss-287	178	17	the	the	DET
esutjss-287	178	18	different	different	ADJ
esutjss-287	178	19	types	type	NOUN
esutjss-287	178	20	of	of	ADP
esutjss-287	178	21	fraud	fraud	NOUN
esutjss-287	178	22	that	that	PRON
esutjss-287	178	23	occur	occur	VERB
esutjss-287	178	24	in	in	ADP
esutjss-287	178	25	their	their	PRON
esutjss-287	178	26	establishments	establishment	NOUN
esutjss-287	178	27	in	in	ADP
esutjss-287	178	28	order	order	NOUN
esutjss-287	178	29	to	to	PART
esutjss-287	178	30	put	put	VERB
esutjss-287	178	31	into	into	ADP
esutjss-287	178	32	place	place	NOUN
esutjss-287	178	33	effective	effective	ADJ
esutjss-287	178	34	and	and	CCONJ
esutjss-287	178	35	corrective	corrective	ADJ
esutjss-287	178	36	fraud	fraud	NOUN
esutjss-287	178	37	control	control	NOUN
esutjss-287	178	38	processes	process	NOUN
esutjss-287	178	39	that	that	PRON
esutjss-287	178	40	guarantee	guarantee	VERB
esutjss-287	178	41	the	the	DET
esutjss-287	178	42	long	long	ADJ
esutjss-287	178	43	-	-	PUNCT
esutjss-287	178	44	term	term	NOUN
esutjss-287	178	45	survival	survival	NOUN
esutjss-287	178	46	of	of	ADP
esutjss-287	178	47	their	their	PRON
esutjss-287	178	48	companies	company	NOUN
esutjss-287	178	49	.	.	PUNCT
esutjss-287	179	1	2	2	X
esutjss-287	179	2	.	.	PUNCT
esutjss-287	179	3	to	to	PART
esutjss-287	179	4	secure	secure	VERB
esutjss-287	179	5	the	the	DET
esutjss-287	179	6	longevity	longevity	NOUN
esutjss-287	179	7	of	of	ADP
esutjss-287	179	8	their	their	PRON
esutjss-287	179	9	operations	operation	NOUN
esutjss-287	179	10	,	,	PUNCT
esutjss-287	179	11	small	small	ADJ
esutjss-287	179	12	and	and	CCONJ
esutjss-287	179	13	medium	medium	ADJ
esutjss-287	179	14	-	-	PUNCT
esutjss-287	179	15	sized	sized	ADJ
esutjss-287	179	16	businesses	business	NOUN
esutjss-287	179	17	should	should	AUX
esutjss-287	179	18	implement	implement	VERB
esutjss-287	179	19	recognized	recognize	VERB
esutjss-287	179	20	fraud	fraud	NOUN
esutjss-287	179	21	control	control	NOUN
esutjss-287	179	22	techniques	technique	NOUN
esutjss-287	179	23	after	after	ADP
esutjss-287	179	24	understanding	understand	VERB
esutjss-287	179	25	the	the	DET
esutjss-287	179	26	many	many	ADJ
esutjss-287	179	27	kinds	kind	NOUN
esutjss-287	179	28	of	of	ADP
esutjss-287	179	29	fraud	fraud	NOUN
esutjss-287	179	30	that	that	PRON
esutjss-287	179	31	happen	happen	VERB
esutjss-287	179	32	in	in	ADP
esutjss-287	179	33	their	their	PRON
esutjss-287	179	34	particular	particular	ADJ
esutjss-287	179	35	industries	industry	NOUN
esutjss-287	179	36	.	.	PUNCT
esutjss-287	180	1	3	3	X
esutjss-287	180	2	.	.	X
esutjss-287	180	3	to	to	PART
esutjss-287	180	4	guarantee	guarantee	VERB
esutjss-287	180	5	the	the	DET
esutjss-287	180	6	survival	survival	NOUN
esutjss-287	180	7	of	of	ADP
esutjss-287	180	8	the	the	DET
esutjss-287	180	9	firm	firm	ADJ
esutjss-287	180	10	,	,	PUNCT
esutjss-287	180	11	small	small	ADJ
esutjss-287	180	12	and	and	CCONJ
esutjss-287	180	13	medium	medium	ADJ
esutjss-287	180	14	-	-	PUNCT
esutjss-287	180	15	sized	sized	ADJ
esutjss-287	180	16	enterprises	enterprise	NOUN
esutjss-287	180	17	need	need	VERB
esutjss-287	180	18	to	to	PART
esutjss-287	180	19	assess	assess	VERB
esutjss-287	180	20	the	the	DET
esutjss-287	180	21	police	police	NOUN
esutjss-287	180	22	and	and	CCONJ
esutjss-287	180	23	the	the	DET
esutjss-287	180	24	effectiveness	effectiveness	NOUN
esutjss-287	180	25	with	with	ADP
esutjss-287	180	26	which	which	PRON
esutjss-287	180	27	these	these	DET
esutjss-287	180	28	fraud	fraud	NOUN
esutjss-287	180	29	control	control	NOUN
esutjss-287	180	30	measures	measure	NOUN
esutjss-287	180	31	have	have	AUX
esutjss-287	180	32	been	be	AUX
esutjss-287	180	33	implemented	implement	VERB
esutjss-287	180	34	.	.	PUNCT
esutjss-287	181	1	4	4	X
esutjss-287	181	2	.	.	X
esutjss-287	181	3	it	it	PRON
esutjss-287	181	4	is	be	AUX
esutjss-287	181	5	advisable	advisable	ADJ
esutjss-287	181	6	for	for	SCONJ
esutjss-287	181	7	small	small	ADJ
esutjss-287	181	8	and	and	CCONJ
esutjss-287	181	9	medium	medium	ADJ
esutjss-287	181	10	-	-	PUNCT
esutjss-287	181	11	sized	sized	ADJ
esutjss-287	181	12	businesses	business	NOUN
esutjss-287	181	13	to	to	PART
esutjss-287	181	14	endeavour	endeavour	VERB
esutjss-287	181	15	to	to	PART
esutjss-287	181	16	implement	implement	VERB
esutjss-287	181	17	the	the	DET
esutjss-287	181	18	appropriate	appropriate	ADJ
esutjss-287	181	19	ict	ict	NOUN
esutjss-287	181	20	security	security	NOUN
esutjss-287	181	21	measures	measure	NOUN
esutjss-287	181	22	in	in	ADP
esutjss-287	181	23	critical	critical	ADJ
esutjss-287	181	24	,	,	PUNCT
esutjss-287	181	25	high	high	ADJ
esutjss-287	181	26	-	-	PUNCT
esutjss-287	181	27	traffic	traffic	NOUN
esutjss-287	181	28	areas	area	NOUN
esutjss-287	181	29	of	of	ADP
esutjss-287	181	30	their	their	PRON
esutjss-287	181	31	workplace	workplace	NOUN
esutjss-287	181	32	.	.	PUNCT
esutjss-287	182	1	5	5	X
esutjss-287	182	2	.	.	X
esutjss-287	182	3	employee	employee	NOUN
esutjss-287	182	4	behaviour	behaviour	NOUN
esutjss-287	182	5	norms	norm	NOUN
esutjss-287	182	6	should	should	AUX
esutjss-287	182	7	be	be	AUX
esutjss-287	182	8	clearly	clearly	ADV
esutjss-287	182	9	defined	define	VERB
esutjss-287	182	10	in	in	ADP
esutjss-287	182	11	order	order	NOUN
esutjss-287	182	12	to	to	PART
esutjss-287	182	13	avoid	avoid	VERB
esutjss-287	182	14	misunderstandings	misunderstanding	NOUN
esutjss-287	182	15	and	and	CCONJ
esutjss-287	182	16	the	the	DET
esutjss-287	182	17	complexity	complexity	NOUN
esutjss-287	182	18	of	of	ADP
esutjss-287	182	19	business	business	NOUN
esutjss-287	182	20	operations	operation	NOUN
esutjss-287	182	21	.	.	PUNCT
esutjss-287	183	1	references	reference	NOUN
esutjss-287	183	2	acfe	acfe	NOUN
esutjss-287	183	3	(	(	PUNCT
esutjss-287	183	4	2012	2012	NUM
esutjss-287	183	5	)	)	PUNCT
esutjss-287	183	6	.	.	PUNCT
esutjss-287	184	1	report	report	NOUN
esutjss-287	184	2	on	on	ADP
esutjss-287	184	3	occupational	occupational	ADJ
esutjss-287	184	4	fraud	fraud	NOUN
esutjss-287	184	5	and	and	CCONJ
esutjss-287	184	6	abuse	abuse	NOUN
esutjss-287	184	7	to	to	ADP
esutjss-287	184	8	the	the	DET
esutjss-287	184	9	nation	nation	NOUN
esutjss-287	184	10	.	.	PUNCT
esutjss-287	185	1	files	file	NOUN
esutjss-287	185	2	/	/	SYM
esutjss-287	185	3	acfe_website	acfe_website	PROPN
esutjss-287	185	4	/	/	SYM
esutjss-287	185	5	content/	content/	NUM
esutjss-287	185	6	...	...	PUNCT
esutjss-287	185	7	/2008	/2008	SYM
esutjss-287	185	8	-	-	PUNCT
esutjss-287	185	9	rttn.pdf	rttn.pdf	NOUN
esutjss-287	185	10	can	can	AUX
esutjss-287	185	11	be	be	AUX
esutjss-287	185	12	downloaded	download	VERB
esutjss-287	185	13	from	from	ADP
esutjss-287	185	14	www.acfe.com	www.acfe.com	PROPN
esutjss-287	185	15	.	.	PUNCT
esutjss-287	186	1	acfe	acfe	PROPN
esutjss-287	186	2	,	,	PUNCT
esutjss-287	186	3	a.	a.	NOUN
esutjss-287	186	4	(	(	PUNCT
esutjss-287	186	5	2008	2008	NUM
esutjss-287	186	6	)	)	PUNCT
esutjss-287	186	7	.	.	PUNCT
esutjss-287	187	1	report	report	NOUN
esutjss-287	187	2	to	to	ADP
esutjss-287	187	3	the	the	DET
esutjss-287	187	4	nations	nation	NOUN
esutjss-287	187	5	on	on	ADP
esutjss-287	187	6	occupational	occupational	ADJ
esutjss-287	187	7	fraud	fraud	NOUN
esutjss-287	187	8	and	and	CCONJ
esutjss-287	187	9	abuse	abuse	NOUN
esutjss-287	187	10	.	.	PUNCT
esutjss-287	188	1	adeoti	adeoti	PROPN
esutjss-287	188	2	,	,	PUNCT
esutjss-287	188	3	j.	j.	PROPN
esutjss-287	188	4	o.	o.	PROPN
esutjss-287	188	5	(	(	PUNCT
esutjss-287	188	6	2011	2011	NUM
esutjss-287	188	7	)	)	PUNCT
esutjss-287	188	8	.	.	PUNCT
esutjss-287	189	1	automated	automate	VERB
esutjss-287	189	2	teller	teller	NOUN
esutjss-287	189	3	machine	machine	NOUN
esutjss-287	189	4	(	(	PUNCT
esutjss-287	189	5	atm	atm	NOUN
esutjss-287	189	6	)	)	PUNCT
esutjss-287	189	7	frauds	fraud	NOUN
esutjss-287	189	8	in	in	ADP
esutjss-287	189	9	nigeria	nigeria	PROPN
esutjss-287	189	10	:	:	PUNCT
esutjss-287	189	11	the	the	DET
esutjss-287	189	12	way	way	NOUN
esutjss-287	189	13	out	out	ADP
esutjss-287	189	14	.	.	PUNCT
esutjss-287	190	1	journal	journal	PROPN
esutjss-287	190	2	of	of	ADP
esutjss-287	190	3	social	social	ADJ
esutjss-287	190	4	sciences	science	NOUN
esutjss-287	190	5	,	,	PUNCT
esutjss-287	190	6	21(1	21(1	NUM
esutjss-287	190	7	)	)	PUNCT
esutjss-287	190	8	,	,	PUNCT
esutjss-287	190	9	53	53	NUM
esutjss-287	190	10	-	-	SYM
esutjss-287	190	11	58	58	NUM
esutjss-287	190	12	.	.	PUNCT
esutjss-287	191	1	adeyele	adeyele	PROPN
esutjss-287	191	2	,	,	PUNCT
esutjss-287	191	3	j.	j.	PROPN
esutjss-287	191	4	s.	s.	PROPN
esutjss-287	191	5	,	,	PUNCT
esutjss-287	191	6	&	&	CCONJ
esutjss-287	191	7	maiturare	maiturare	PROPN
esutjss-287	191	8	,	,	PUNCT
esutjss-287	191	9	m.	m.	NOUN
esutjss-287	191	10	n.	n.	PROPN
esutjss-287	191	11	(	(	PUNCT
esutjss-287	191	12	2012	2012	NUM
esutjss-287	191	13	)	)	PUNCT
esutjss-287	191	14	.	.	PUNCT
esutjss-287	192	1	repositioning	reposition	VERB
esutjss-287	192	2	the	the	DET
esutjss-287	192	3	nigerian	nigerian	ADJ
esutjss-287	192	4	insurance	insurance	NOUN
esutjss-287	192	5	industry	industry	NOUN
esutjss-287	192	6	for	for	ADP
esutjss-287	192	7	sustainable	sustainable	ADJ
esutjss-287	192	8	development	development	NOUN
esutjss-287	192	9	:	:	PUNCT
esutjss-287	192	10	risk	risk	NOUN
esutjss-287	192	11	management	management	NOUN
esutjss-287	192	12	perspective	perspective	NOUN
esutjss-287	192	13	.	.	PUNCT
esutjss-287	193	1	european	european	PROPN
esutjss-287	193	2	journal	journal	PROPN
esutjss-287	193	3	of	of	ADP
esutjss-287	193	4	business	business	NOUN
esutjss-287	193	5	and	and	CCONJ
esutjss-287	193	6	management	management	NOUN
esutjss-287	193	7	,	,	PUNCT
esutjss-287	193	8	4(5	4(5	PROPN
esutjss-287	193	9	)	)	PUNCT
esutjss-287	193	10	,	,	PUNCT
esutjss-287	193	11	22	22	NUM
esutjss-287	193	12	-	-	SYM
esutjss-287	193	13	30	30	NUM
esutjss-287	193	14	.	.	PUNCT
esutjss-287	194	1	adeyele	adeyele	PROPN
esutjss-287	194	2	,	,	PUNCT
esutjss-287	194	3	j.	j.	PROPN
esutjss-287	194	4	s.	s.	PROPN
esutjss-287	194	5	,	,	PUNCT
esutjss-287	194	6	osemene	osemene	NOUN
esutjss-287	194	7	,	,	PUNCT
esutjss-287	194	8	o.	o.	PROPN
esutjss-287	194	9	f.	f.	PROPN
esutjss-287	194	10	,	,	PUNCT
esutjss-287	194	11	&	&	CCONJ
esutjss-287	194	12	olubodun	olubodun	PROPN
esutjss-287	194	13	,	,	PUNCT
esutjss-287	194	14	i.	i.	PROPN
esutjss-287	194	15	e.	e.	PROPN
esutjss-287	194	16	(	(	PUNCT
esutjss-287	194	17	2017	2017	NUM
esutjss-287	194	18	)	)	PUNCT
esutjss-287	194	19	.	.	PUNCT
esutjss-287	195	1	property	property	NOUN
esutjss-287	195	2	and	and	CCONJ
esutjss-287	195	3	pecuniary	pecuniary	ADJ
esutjss-287	195	4	risk	risk	NOUN
esutjss-287	195	5	exposures	exposure	NOUN
esutjss-287	195	6	:	:	PUNCT
esutjss-287	195	7	an	an	DET
esutjss-287	195	8	investigation	investigation	NOUN
esutjss-287	195	9	into	into	ADP
esutjss-287	195	10	smes	sme	NOUN
esutjss-287	195	11	’	'	PUNCT
esutjss-287	195	12	shutdown	shutdown	NOUN
esutjss-287	195	13	and	and	CCONJ
esutjss-287	195	14	mitigation	mitigation	NOUN
esutjss-287	195	15	methods	method	NOUN
esutjss-287	195	16	in	in	ADP
esutjss-287	195	17	nigeria	nigeria	PROPN
esutjss-287	195	18	.	.	PUNCT
esutjss-287	196	1	the	the	DET
esutjss-287	196	2	journal	journal	NOUN
esutjss-287	196	3	of	of	ADP
esutjss-287	196	4	entrepreneurial	entrepreneurial	ADJ
esutjss-287	196	5	finance	finance	NOUN
esutjss-287	196	6	,	,	PUNCT
esutjss-287	196	7	19(2	19(2	NUM
esutjss-287	196	8	)	)	PUNCT
esutjss-287	196	9	,	,	PUNCT
esutjss-287	196	10	no	no	DET
esutjss-287	196	11	-	-	PUNCT
esutjss-287	196	12	business	business	NOUN
esutjss-287	196	13	.	.	PUNCT
esutjss-287	197	1	association	association	NOUN
esutjss-287	197	2	of	of	ADP
esutjss-287	197	3	certified	certify	VERB
esutjss-287	197	4	fraud	fraud	NOUN
esutjss-287	197	5	examiners	examiner	NOUN
esutjss-287	197	6	(	(	PUNCT
esutjss-287	197	7	2016	2016	NUM
esutjss-287	197	8	)	)	PUNCT
esutjss-287	197	9	.	.	PUNCT
esutjss-287	198	1	report	report	NOUN
esutjss-287	198	2	to	to	ADP
esutjss-287	198	3	the	the	DET
esutjss-287	198	4	nations	nation	NOUN
esutjss-287	198	5	on	on	ADP
esutjss-287	198	6	occupational	occupational	ADJ
esutjss-287	198	7	fraud	fraud	NOUN
esutjss-287	198	8	and	and	CCONJ
esutjss-287	198	9	abuse	abuse	NOUN
esutjss-287	198	10	2016	2016	NUM
esutjss-287	198	11	global	global	ADJ
esutjss-287	198	12	fraud	fraud	NOUN
esutjss-287	198	13	study	study	PROPN
esutjss-287	198	14	.	.	PUNCT
esutjss-287	199	1	bunn	bunn	PROPN
esutjss-287	199	2	,	,	PUNCT
esutjss-287	199	3	e.	e.	PROPN
esutjss-287	199	4	,	,	PUNCT
esutjss-287	199	5	crow	crow	PROPN
esutjss-287	199	6	,	,	PUNCT
esutjss-287	199	7	k.	k.	PROPN
esutjss-287	199	8	,	,	PUNCT
esutjss-287	199	9	and	and	CCONJ
esutjss-287	199	10	ethridge	ethridge	PROPN
esutjss-287	199	11	,	,	PUNCT
esutjss-287	199	12	j.	j.	PROPN
esutjss-287	199	13	(	(	PUNCT
esutjss-287	199	14	2019	2019	NUM
esutjss-287	199	15	)	)	PUNCT
esutjss-287	199	16	.	.	PUNCT
esutjss-287	200	1	an	an	DET
esutjss-287	200	2	investigation	investigation	NOUN
esutjss-287	200	3	into	into	ADP
esutjss-287	200	4	fraud	fraud	NOUN
esutjss-287	200	5	in	in	ADP
esutjss-287	200	6	small	small	ADJ
esutjss-287	200	7	enterprises	enterprise	NOUN
esutjss-287	200	8	.	.	PUNCT
esutjss-287	201	1	bure	bure	NOUN
esutjss-287	201	2	,	,	PUNCT
esutjss-287	201	3	m.	m.	NOUN
esutjss-287	201	4	,	,	PUNCT
esutjss-287	201	5	&	&	CCONJ
esutjss-287	201	6	tengeh	tengeh	PROPN
esutjss-287	201	7	,	,	PUNCT
esutjss-287	201	8	r.	r.	PROPN
esutjss-287	201	9	k.	k.	PROPN
esutjss-287	201	10	(	(	PUNCT
esutjss-287	201	11	2019	2019	NUM
esutjss-287	201	12	)	)	PUNCT
esutjss-287	201	13	.	.	PUNCT
esutjss-287	202	1	implementation	implementation	NOUN
esutjss-287	202	2	of	of	ADP
esutjss-287	202	3	internal	internal	ADJ
esutjss-287	202	4	controls	control	NOUN
esutjss-287	202	5	and	and	CCONJ
esutjss-287	202	6	the	the	DET
esutjss-287	202	7	sustainability	sustainability	NOUN
esutjss-287	202	8	of	of	ADP
esutjss-287	202	9	smes	sme	NOUN
esutjss-287	202	10	in	in	ADP
esutjss-287	202	11	harare	harare	PROPN
esutjss-287	202	12	in	in	ADP
esutjss-287	202	13	zimbabwe	zimbabwe	PROPN
esutjss-287	202	14	.	.	PUNCT
esutjss-287	203	1	carland	carland	PROPN
esutjss-287	203	2	,	,	PUNCT
esutjss-287	203	3	j.	j.	PROPN
esutjss-287	203	4	,	,	PUNCT
esutjss-287	203	5	carland	carland	PROPN
esutjss-287	203	6	,	,	PUNCT
esutjss-287	203	7	j.	j.	PROPN
esutjss-287	203	8	,	,	PUNCT
esutjss-287	203	9	&	&	CCONJ
esutjss-287	203	10	carland	carland	PROPN
esutjss-287	203	11	,	,	PUNCT
esutjss-287	203	12	j.	j.	PROPN
esutjss-287	203	13	(	(	PUNCT
esutjss-287	203	14	2001	2001	NUM
esutjss-287	203	15	)	)	PUNCT
esutjss-287	203	16	.	.	PUNCT
esutjss-287	204	1	fraud	fraud	NOUN
esutjss-287	204	2	:	:	PUNCT
esutjss-287	204	3	a	a	DET
esutjss-287	204	4	concomitant	concomitant	ADJ
esutjss-287	204	5	cause	cause	NOUN
esutjss-287	204	6	of	of	ADP
esutjss-287	204	7	small	small	ADJ
esutjss-287	204	8	business	business	NOUN
esutjss-287	204	9	failure	failure	NOUN
esutjss-287	204	10	.	.	PUNCT
esutjss-287	205	1	the	the	DET
esutjss-287	205	2	entrepreneurial	entrepreneurial	ADJ
esutjss-287	205	3	executive	executive	NOUN
esutjss-287	205	4	,	,	PUNCT
esutjss-287	205	5	6	6	NUM
esutjss-287	205	6	:	:	SYM
esutjss-287	205	7	75	75	NUM
esutjss-287	205	8	-	-	SYM
esutjss-287	205	9	112	112	NUM
esutjss-287	205	10	.	.	PUNCT
esutjss-287	205	11	http://www.acfe.com/	http://www.acfe.com/	PROPN
esutjss-287	205	12	652	652	NUM
esutjss-287	205	13	cerrone	cerrone	PROPN
esutjss-287	205	14	,	,	PUNCT
esutjss-287	205	15	r.	r.	PROPN
esutjss-287	205	16	(	(	PUNCT
esutjss-287	205	17	2013	2013	NUM
esutjss-287	205	18	)	)	PUNCT
esutjss-287	205	19	.	.	PUNCT
esutjss-287	206	1	banks	bank	NOUN
esutjss-287	206	2	’	’	PART
esutjss-287	206	3	internal	internal	ADJ
esutjss-287	206	4	controls	control	NOUN
esutjss-287	206	5	and	and	CCONJ
esutjss-287	206	6	risk	risk	NOUN
esutjss-287	206	7	management	management	NOUN
esutjss-287	206	8	:	:	PUNCT
esutjss-287	206	9	value	value	NOUN
esutjss-287	206	10	-	-	PUNCT
esutjss-287	206	11	added	add	VERB
esutjss-287	206	12	functions	function	NOUN
esutjss-287	206	13	in	in	ADP
esutjss-287	206	14	italian	italian	ADJ
esutjss-287	206	15	credit	credit	NOUN
esutjss-287	206	16	cooperative	cooperative	ADJ
esutjss-287	206	17	banks	bank	NOUN
esutjss-287	206	18	.	.	PUNCT
esutjss-287	207	1	risk	risk	NOUN
esutjss-287	207	2	governance	governance	NOUN
esutjss-287	207	3	&	&	CCONJ
esutjss-287	207	4	control	control	PROPN
esutjss-287	207	5	:	:	PUNCT
esutjss-287	207	6	financial	financial	ADJ
esutjss-287	207	7	markets	market	NOUN
esutjss-287	207	8	&	&	CCONJ
esutjss-287	207	9	institutions	institution	NOUN
esutjss-287	207	10	,	,	PUNCT
esutjss-287	207	11	3(4	3(4	NUM
esutjss-287	207	12	)	)	PUNCT
esutjss-287	207	13	,	,	PUNCT
esutjss-287	207	14	pp	pp	ADP
esutjss-287	207	15	.	.	PUNCT
esutjss-287	208	1	16	16	NUM
esutjss-287	208	2	-	-	SYM
esutjss-287	208	3	27	27	NUM
esutjss-287	208	4	.	.	PUNCT
esutjss-287	209	1	certified	certify	VERB
esutjss-287	209	2	fraud	fraud	NOUN
esutjss-287	209	3	examiners	examiners	PROPN
esutjss-287	209	4	association	association	NOUN
esutjss-287	209	5	(	(	PUNCT
esutjss-287	209	6	2010	2010	NUM
esutjss-287	209	7	)	)	PUNCT
esutjss-287	209	8	.	.	PUNCT
esutjss-287	210	1	the	the	DET
esutjss-287	210	2	national	national	ADJ
esutjss-287	210	3	report	report	NOUN
esutjss-287	210	4	on	on	ADP
esutjss-287	210	5	occupational	occupational	ADJ
esutjss-287	210	6	fraud	fraud	NOUN
esutjss-287	210	7	,	,	PUNCT
esutjss-287	210	8	from	from	ADP
esutjss-287	210	9	https://acfe.com/documents/2010rttn.pdf	https://acfe.com/documents/2010rttn.pdf	NOUN
esutjss-287	210	10	(	(	PUNCT
esutjss-287	210	11	retrieved	retrieve	VERB
esutjss-287	210	12	may	may	AUX
esutjss-287	210	13	26	26	NUM
esutjss-287	210	14	,	,	PUNCT
esutjss-287	210	15	2014	2014	NUM
esutjss-287	210	16	)	)	PUNCT
esutjss-287	210	17	.	.	PUNCT
esutjss-287	211	1	cho	cho	PROPN
esutjss-287	211	2	,	,	PUNCT
esutjss-287	211	3	m.	m.	NOUN
esutjss-287	211	4	,	,	PUNCT
esutjss-287	211	5	&	&	CCONJ
esutjss-287	211	6	chung	chung	PROPN
esutjss-287	211	7	.	.	PUNCT
esutjss-287	212	1	k.	k.	PROPN
esutjss-287	212	2	h.	h.	PROPN
esutjss-287	213	1	(	(	PUNCT
esutjss-287	213	2	2016	2016	NUM
esutjss-287	213	3	)	)	PUNCT
esutjss-287	213	4	.	.	PUNCT
esutjss-287	214	1	the	the	DET
esutjss-287	214	2	effect	effect	NOUN
esutjss-287	214	3	of	of	ADP
esutjss-287	214	4	commercial	commercial	ADJ
esutjss-287	214	5	banks	bank	NOUN
esutjss-287	214	6	’	'	PUNCT
esutjss-287	214	7	internal	internal	ADJ
esutjss-287	214	8	control	control	NOUN
esutjss-287	214	9	weaknesses	weakness	NOUN
esutjss-287	214	10	on	on	ADP
esutjss-287	214	11	loan	loan	NOUN
esutjss-287	214	12	loss	loss	NOUN
esutjss-287	214	13	reserves	reserve	NOUN
esutjss-287	214	14	and	and	CCONJ
esutjss-287	214	15	provisions	provision	NOUN
esutjss-287	214	16	.	.	PUNCT
esutjss-287	215	1	journal	journal	PROPN
esutjss-287	215	2	of	of	ADP
esutjss-287	215	3	contemporary	contemporary	PROPN
esutjss-287	215	4	accounting	accounting	NOUN
esutjss-287	215	5	and	and	CCONJ
esutjss-287	215	6	economics	economic	NOUN
esutjss-287	215	7	12	12	NUM
esutjss-287	215	8	(	(	PUNCT
esutjss-287	215	9	1	1	NUM
esutjss-287	215	10	)	)	PUNCT
esutjss-287	215	11	.	.	PUNCT
esutjss-287	216	1	committee	committee	NOUN
esutjss-287	216	2	of	of	ADP
esutjss-287	216	3	treadway	treadway	PROPN
esutjss-287	216	4	commission	commission	NOUN
esutjss-287	216	5	sponsoring	sponsor	VERB
esutjss-287	216	6	organizations	organization	NOUN
esutjss-287	216	7	.	.	PUNCT
esutjss-287	217	1	internal	internal	ADJ
esutjss-287	217	2	control	control	NOUN
esutjss-287	217	3	—	—	PUNCT
esutjss-287	217	4	integrated	integrate	VERB
esutjss-287	217	5	framework	framework	NOUN
esutjss-287	217	6	,	,	PUNCT
esutjss-287	217	7	coso	coso	NOUN
esutjss-287	217	8	,	,	PUNCT
esutjss-287	217	9	2013	2013	NUM
esutjss-287	217	10	.	.	PUNCT
esutjss-287	218	1	internal	internal	PROPN
esutjss-287	218	2	control	control	PROPN
esutjss-287	218	3	committee	committee	PROPN
esutjss-287	218	4	.	.	PUNCT
esutjss-287	219	1	cottrell	cottrell	PROPN
esutjss-287	219	2	jr	jr	PROPN
esutjss-287	219	3	.	.	PROPN
esutjss-287	219	4	,	,	PUNCT
esutjss-287	219	5	j.	j.	PROPN
esutjss-287	219	6	h.	h.	PROPN
esutjss-287	219	7	,	,	PUNCT
esutjss-287	219	8	and	and	CCONJ
esutjss-287	219	9	hess	hess	NOUN
esutjss-287	219	10	,	,	PUNCT
esutjss-287	219	11	m.	m.	PROPN
esutjss-287	219	12	f.	f.	PROPN
esutjss-287	219	13	(	(	PUNCT
esutjss-287	219	14	2016	2016	NUM
esutjss-287	219	15	)	)	PUNCT
esutjss-287	219	16	.	.	PUNCT
esutjss-287	220	1	fraud	fraud	NOUN
esutjss-287	220	2	risk	risk	NOUN
esutjss-287	220	3	management	management	NOUN
esutjss-287	220	4	from	from	ADP
esutjss-287	220	5	the	the	DET
esutjss-287	220	6	standpoint	standpoint	NOUN
esutjss-287	220	7	of	of	ADP
esutjss-287	220	8	small	small	ADJ
esutjss-287	220	9	businesses	business	NOUN
esutjss-287	220	10	.	.	PUNCT
esutjss-287	221	1	13–18	13–18	NUM
esutjss-287	221	2	in	in	ADP
esutjss-287	221	3	business	business	NOUN
esutjss-287	221	4	horizons	horizon	NOUN
esutjss-287	221	5	,	,	PUNCT
esutjss-287	221	6	59(1	59(1	NUM
esutjss-287	221	7	)	)	PUNCT
esutjss-287	221	8	.	.	PUNCT
esutjss-287	222	1	cressey	cressey	PROPN
esutjss-287	222	2	,	,	PUNCT
esutjss-287	222	3	d.	d.	PROPN
esutjss-287	222	4	r.	r.	PROPN
esutjss-287	222	5	(	(	PUNCT
esutjss-287	222	6	1986	1986	NUM
esutjss-287	222	7	)	)	PUNCT
esutjss-287	222	8	.	.	PUNCT
esutjss-287	223	1	why	why	SCONJ
esutjss-287	223	2	managers	manager	NOUN
esutjss-287	223	3	commit	commit	VERB
esutjss-287	223	4	fraud	fraud	NOUN
esutjss-287	223	5	.	.	PUNCT
esutjss-287	224	1	australian	australian	PROPN
esutjss-287	224	2	&	&	CCONJ
esutjss-287	224	3	new	new	PROPN
esutjss-287	224	4	zealand	zealand	PROPN
esutjss-287	224	5	journal	journal	PROPN
esutjss-287	224	6	of	of	ADP
esutjss-287	224	7	criminology	criminology	NOUN
esutjss-287	224	8	,	,	PUNCT
esutjss-287	224	9	19(4	19(4	PROPN
esutjss-287	224	10	)	)	PUNCT
esutjss-287	224	11	,	,	PUNCT
esutjss-287	224	12	195	195	NUM
esutjss-287	224	13	-	-	SYM
esutjss-287	224	14	209	209	NUM
esutjss-287	224	15	.	.	PUNCT
esutjss-287	225	1	dunne	dunne	PROPN
esutjss-287	225	2	,	,	PUNCT
esutjss-287	225	3	j.	j.	PROPN
esutjss-287	225	4	(	(	PUNCT
esutjss-287	225	5	2014	2014	NUM
esutjss-287	225	6	)	)	PUNCT
esutjss-287	225	7	.	.	PUNCT
esutjss-287	226	1	small	small	ADJ
esutjss-287	226	2	business	business	PROPN
esutjss-287	226	3	occupational	occupational	PROPN
esutjss-287	226	4	fraud	fraud	NOUN
esutjss-287	226	5	.	.	PUNCT
esutjss-287	227	1	economic	economic	ADJ
esutjss-287	227	2	crime	crime	NOUN
esutjss-287	227	3	forensics	forensic	NOUN
esutjss-287	227	4	capstones	capstone	NOUN
esutjss-287	227	5	.	.	PUNCT
esutjss-287	227	6	retrieved	retrieve	VERB
esutjss-287	227	7	from	from	ADP
esutjss-287	227	8	http://digitalcommons.lasalle.edu/ecf_capstones/3	http://digitalcommons.lasalle.edu/ecf_capstones/3	PROPN
esutjss-287	227	9	.	.	PUNCT
esutjss-287	228	1	edori	edori	PROPN
esutjss-287	228	2	,	,	PUNCT
esutjss-287	228	3	d.	d.	PROPN
esutjss-287	228	4	s.	s.	PROPN
esutjss-287	228	5	,	,	PUNCT
esutjss-287	228	6	&	&	CCONJ
esutjss-287	228	7	ogaluzor	ogaluzor	PROPN
esutjss-287	228	8	,	,	PUNCT
esutjss-287	228	9	o.	o.	PROPN
esutjss-287	228	10	i.	i.	PROPN
esutjss-287	228	11	(	(	PUNCT
esutjss-287	228	12	2018	2018	NUM
esutjss-287	228	13	)	)	PUNCT
esutjss-287	228	14	.	.	PUNCT
esutjss-287	229	1	the	the	DET
esutjss-287	229	2	role	role	NOUN
esutjss-287	229	3	of	of	ADP
esutjss-287	229	4	internal	internal	ADJ
esutjss-287	229	5	control	control	NOUN
esutjss-287	229	6	system	system	NOUN
esutjss-287	229	7	in	in	ADP
esutjss-287	229	8	mitigating	mitigate	VERB
esutjss-287	229	9	embezzlement	embezzlement	NOUN
esutjss-287	229	10	and	and	CCONJ
esutjss-287	229	11	payroll	payroll	NOUN
esutjss-287	229	12	fraud	fraud	NOUN
esutjss-287	229	13	in	in	ADP
esutjss-287	229	14	small	small	ADJ
esutjss-287	229	15	and	and	CCONJ
esutjss-287	229	16	medium	medium	ADJ
esutjss-287	229	17	enterprises	enterprise	NOUN
esutjss-287	229	18	(	(	PUNCT
esutjss-287	229	19	smes	sme	NOUN
esutjss-287	229	20	)	)	PUNCT
esutjss-287	229	21	in	in	ADP
esutjss-287	229	22	obio	obio	NOUN
esutjss-287	229	23	/	/	SYM
esutjss-287	229	24	akpor	akpor	ADJ
esutjss-287	229	25	local	local	ADJ
esutjss-287	229	26	government	government	NOUN
esutjss-287	229	27	area	area	NOUN
esutjss-287	229	28	of	of	ADP
esutjss-287	229	29	rivers	river	NOUN
esutjss-287	229	30	state	state	PROPN
esutjss-287	229	31	.	.	PUNCT
esutjss-287	230	1	journal	journal	PROPN
esutjss-287	230	2	of	of	ADP
esutjss-287	230	3	accounting	accounting	PROPN
esutjss-287	230	4	&	&	CCONJ
esutjss-287	230	5	marketing	marketing	NOUN
esutjss-287	230	6	,	,	PUNCT
esutjss-287	230	7	7(4	7(4	NUM
esutjss-287	230	8	)	)	PUNCT
esutjss-287	230	9	.	.	PUNCT
esutjss-287	231	1	enofe	enofe	ADJ
esutjss-287	231	2	,	,	PUNCT
esutjss-287	231	3	a.	a.	NOUN
esutjss-287	231	4	o.	o.	PROPN
esutjss-287	231	5	,	,	PUNCT
esutjss-287	231	6	abilogun	abilogun	PROPN
esutjss-287	231	7	,	,	PUNCT
esutjss-287	231	8	t.	t.	PROPN
esutjss-287	231	9	o.	o.	PROPN
esutjss-287	231	10	,	,	PUNCT
esutjss-287	231	11	omoolorun	omoolorun	ADJ
esutjss-287	231	12	,	,	PUNCT
esutjss-287	231	13	a.	a.	NOUN
esutjss-287	231	14	j.	j.	PROPN
esutjss-287	231	15	,	,	PUNCT
esutjss-287	231	16	&	&	CCONJ
esutjss-287	231	17	elaiho	elaiho	PROPN
esutjss-287	231	18	,	,	PUNCT
esutjss-287	231	19	e.	e.	PROPN
esutjss-287	231	20	m.	m.	PROPN
esutjss-287	231	21	(	(	PUNCT
esutjss-287	231	22	2017	2017	NUM
esutjss-287	231	23	)	)	PUNCT
esutjss-287	231	24	.	.	PUNCT
esutjss-287	232	1	bank	bank	NOUN
esutjss-287	232	2	fraud	fraud	NOUN
esutjss-287	232	3	and	and	CCONJ
esutjss-287	232	4	preventive	preventive	ADJ
esutjss-287	232	5	measures	measure	NOUN
esutjss-287	232	6	in	in	ADP
esutjss-287	232	7	nigeria	nigeria	PROPN
esutjss-287	232	8	:	:	PUNCT
esutjss-287	232	9	an	an	DET
esutjss-287	232	10	empirical	empirical	ADJ
esutjss-287	232	11	review	review	NOUN
esutjss-287	232	12	.	.	PUNCT
esutjss-287	233	1	international	international	ADJ
esutjss-287	233	2	journal	journal	NOUN
esutjss-287	233	3	of	of	ADP
esutjss-287	233	4	social	social	ADJ
esutjss-287	233	5	science	science	NOUN
esutjss-287	233	6	and	and	CCONJ
esutjss-287	233	7	business	business	NOUN
esutjss-287	233	8	academic	academic	ADJ
esutjss-287	233	9	research	research	NOUN
esutjss-287	233	10	,	,	PUNCT
esutjss-287	233	11	7(7	7(7	NUM
esutjss-287	233	12	)	)	PUNCT
esutjss-287	233	13	,	,	PUNCT
esutjss-287	233	14	40	40	NUM
esutjss-287	233	15	-	-	SYM
esutjss-287	233	16	51	51	NUM
esutjss-287	233	17	.	.	PUNCT
esutjss-287	234	1	faisol	faisol	PROPN
esutjss-287	234	2	,	,	PUNCT
esutjss-287	234	3	f.	f.	PROPN
esutjss-287	234	4	,	,	PUNCT
esutjss-287	234	5	suhardi	suhardi	PROPN
esutjss-287	234	6	,	,	PUNCT
esutjss-287	234	7	s.	s.	PROPN
esutjss-287	234	8	,	,	PUNCT
esutjss-287	234	9	astuti	astuti	PROPN
esutjss-287	234	10	,	,	PUNCT
esutjss-287	234	11	p.	p.	NOUN
esutjss-287	234	12	,	,	PUNCT
esutjss-287	234	13	&	&	CCONJ
esutjss-287	234	14	subagyo	subagyo	PROPN
esutjss-287	234	15	,	,	PUNCT
esutjss-287	234	16	s.	s.	PROPN
esutjss-287	234	17	(	(	PUNCT
esutjss-287	234	18	2022	2022	NUM
esutjss-287	234	19	,	,	PUNCT
esutjss-287	234	20	april	april	PROPN
esutjss-287	234	21	)	)	PUNCT
esutjss-287	234	22	.	.	PUNCT
esutjss-287	235	1	the	the	DET
esutjss-287	235	2	adoption	adoption	NOUN
esutjss-287	235	3	of	of	ADP
esutjss-287	235	4	ict	ict	PROPN
esutjss-287	235	5	to	to	PART
esutjss-287	235	6	improve	improve	VERB
esutjss-287	235	7	the	the	DET
esutjss-287	235	8	performance	performance	NOUN
esutjss-287	235	9	of	of	ADP
esutjss-287	235	10	smes	sme	NOUN
esutjss-287	235	11	in	in	ADP
esutjss-287	235	12	digital	digital	ADJ
esutjss-287	235	13	era	era	NOUN
esutjss-287	235	14	.	.	PUNCT
esutjss-287	236	1	in	in	ADP
esutjss-287	236	2	international	international	ADJ
esutjss-287	236	3	conference	conference	NOUN
esutjss-287	236	4	of	of	ADP
esutjss-287	236	5	business	business	NOUN
esutjss-287	236	6	and	and	CCONJ
esutjss-287	236	7	social	social	ADJ
esutjss-287	236	8	sciences	science	NOUN
esutjss-287	236	9	(	(	PUNCT
esutjss-287	236	10	pp	pp	ADJ
esutjss-287	236	11	.	.	PUNCT
esutjss-287	236	12	1128	1128	NUM
esutjss-287	236	13	-	-	SYM
esutjss-287	236	14	1141	1141	NUM
esutjss-287	236	15	)	)	PUNCT
esutjss-287	236	16	.	.	PUNCT
esutjss-287	237	1	falkner	falkner	PROPN
esutjss-287	237	2	,	,	PUNCT
esutjss-287	237	3	e.	e.	PROPN
esutjss-287	237	4	m.	m.	PROPN
esutjss-287	237	5	,	,	PUNCT
esutjss-287	237	6	&	&	CCONJ
esutjss-287	237	7	hiebl	hiebl	PROPN
esutjss-287	237	8	,	,	PUNCT
esutjss-287	237	9	m.	m.	PROPN
esutjss-287	237	10	r.	r.	PROPN
esutjss-287	237	11	w.	w.	PROPN
esutjss-287	237	12	(	(	PUNCT
esutjss-287	237	13	2015	2015	NUM
esutjss-287	237	14	)	)	PUNCT
esutjss-287	237	15	.	.	PUNCT
esutjss-287	238	1	risk	risk	NOUN
esutjss-287	238	2	management	management	NOUN
esutjss-287	238	3	in	in	ADP
esutjss-287	238	4	smes	sme	NOUN
esutjss-287	238	5	:	:	PUNCT
esutjss-287	238	6	a	a	DET
esutjss-287	238	7	systematic	systematic	ADJ
esutjss-287	238	8	review	review	NOUN
esutjss-287	238	9	of	of	ADP
esutjss-287	238	10	available	available	ADJ
esutjss-287	238	11	evidence	evidence	NOUN
esutjss-287	238	12	.	.	PUNCT
esutjss-287	239	1	the	the	DET
esutjss-287	239	2	journal	journal	NOUN
esutjss-287	239	3	of	of	ADP
esutjss-287	239	4	risk	risk	NOUN
esutjss-287	239	5	finance	finance	NOUN
esutjss-287	239	6	,	,	PUNCT
esutjss-287	239	7	16(2	16(2	NUM
esutjss-287	239	8	)	)	PUNCT
esutjss-287	239	9	,	,	PUNCT
esutjss-287	239	10	122–144	122–144	NUM
esutjss-287	239	11	.	.	PUNCT
esutjss-287	239	12	doi:10.1108	doi:10.1108	PROPN
esutjss-287	239	13	/	/	SYM
esutjss-287	239	14	jrf-062014	jrf-062014	NOUN
esutjss-287	239	15	-	-	PUNCT
esutjss-287	239	16	0079	0079	NUM
esutjss-287	239	17	faloye	faloye	NOUN
esutjss-287	239	18	,	,	PUNCT
esutjss-287	239	19	d.	d.	PROPN
esutjss-287	239	20	o.	o.	PROPN
esutjss-287	239	21	(	(	PUNCT
esutjss-287	239	22	2014	2014	NUM
esutjss-287	239	23	)	)	PUNCT
esutjss-287	239	24	.	.	PUNCT
esutjss-287	240	1	the	the	DET
esutjss-287	240	2	adoption	adoption	NOUN
esutjss-287	240	3	of	of	ADP
esutjss-287	240	4	e	e	NOUN
esutjss-287	240	5	-	-	NOUN
esutjss-287	240	6	commerce	commerce	NOUN
esutjss-287	240	7	in	in	ADP
esutjss-287	240	8	small	small	ADJ
esutjss-287	240	9	businesses	business	NOUN
esutjss-287	240	10	:	:	PUNCT
esutjss-287	240	11	an	an	DET
esutjss-287	240	12	empirical	empirical	ADJ
esutjss-287	240	13	evidence	evidence	NOUN
esutjss-287	240	14	from	from	ADP
esutjss-287	240	15	retail	retail	ADJ
esutjss-287	240	16	sector	sector	NOUN
esutjss-287	240	17	in	in	ADP
esutjss-287	240	18	nigeria	nigeria	PROPN
esutjss-287	240	19	.	.	PUNCT
esutjss-287	241	1	journal	journal	PROPN
esutjss-287	241	2	of	of	ADP
esutjss-287	241	3	retail	retail	ADJ
esutjss-287	241	4	management	management	NOUN
esutjss-287	241	5	research	research	NOUN
esutjss-287	241	6	and	and	CCONJ
esutjss-287	241	7	business	business	NOUN
esutjss-287	241	8	,	,	PUNCT
esutjss-287	241	9	8(2	8(2	NUM
esutjss-287	241	10	)	)	PUNCT
esutjss-287	241	11	.	.	PUNCT
esutjss-287	242	1	hajiha	hajiha	PROPN
esutjss-287	242	2	,	,	PUNCT
esutjss-287	242	3	z.	z.	PROPN
esutjss-287	242	4	,	,	PUNCT
esutjss-287	242	5	&	&	CCONJ
esutjss-287	242	6	bazaz	bazaz	PROPN
esutjss-287	242	7	.	.	PUNCT
esutjss-287	243	1	m.	m.	PROPN
esutjss-287	243	2	s.	s.	PROPN
esutjss-287	243	3	(	(	PUNCT
esutjss-287	243	4	2016	2016	NUM
esutjss-287	243	5	)	)	PUNCT
esutjss-287	243	6	.	.	PUNCT
esutjss-287	244	1	impact	impact	NOUN
esutjss-287	244	2	of	of	ADP
esutjss-287	244	3	internal	internal	ADJ
esutjss-287	244	4	control	control	NOUN
esutjss-287	244	5	material	material	NOUN
esutjss-287	244	6	weaknesses	weakness	NOUN
esutjss-287	244	7	on	on	ADP
esutjss-287	244	8	executive	executive	ADJ
esutjss-287	244	9	compensation	compensation	NOUN
esutjss-287	244	10	:	:	PUNCT
esutjss-287	244	11	evidence	evidence	NOUN
esutjss-287	244	12	from	from	ADP
esutjss-287	244	13	iran	iran	PROPN
esutjss-287	244	14	international	international	PROPN
esutjss-287	244	15	journal	journal	PROPN
esutjss-287	244	16	of	of	ADP
esutjss-287	244	17	accounting	accounting	NOUN
esutjss-287	244	18	,	,	PUNCT
esutjss-287	244	19	auditing	auditing	NOUN
esutjss-287	244	20	and	and	CCONJ
esutjss-287	244	21	performance	performance	NOUN
esutjss-287	244	22	evaluation	evaluation	NOUN
esutjss-287	244	23	12	12	NUM
esutjss-287	244	24	(	(	PUNCT
esutjss-287	244	25	1	1	NUM
esutjss-287	244	26	):	):	PUNCT
esutjss-287	244	27	70	70	NUM
esutjss-287	244	28	–	–	PUNCT
esutjss-287	244	29	84	84	NUM
esutjss-287	244	30	hibbert	hibbert	NOUN
esutjss-287	244	31	,	,	PUNCT
esutjss-287	244	32	r.	r.	PROPN
esutjss-287	244	33	(	(	PUNCT
esutjss-287	244	34	2012	2012	NUM
esutjss-287	244	35	)	)	PUNCT
esutjss-287	244	36	.	.	PUNCT
esutjss-287	245	1	smbs	smb	NOUN
esutjss-287	245	2	and	and	CCONJ
esutjss-287	245	3	the	the	DET
esutjss-287	245	4	struggle	struggle	NOUN
esutjss-287	245	5	for	for	ADP
esutjss-287	245	6	compliance	compliance	NOUN
esutjss-287	245	7	.	.	PUNCT
esutjss-287	246	1	computer	computer	NOUN
esutjss-287	246	2	fraud	fraud	PROPN
esutjss-287	246	3	&	&	CCONJ
esutjss-287	246	4	security	security	NOUN
esutjss-287	246	5	,	,	PUNCT
esutjss-287	246	6	2012(11	2012(11	NUM
esutjss-287	246	7	)	)	PUNCT
esutjss-287	246	8	,	,	PUNCT
esutjss-287	246	9	5	5	NUM
esutjss-287	246	10	-	-	SYM
esutjss-287	246	11	7	7	NUM
esutjss-287	246	12	.	.	PUNCT
esutjss-287	247	1	hollow	hollow	ADJ
esutjss-287	247	2	(	(	PUNCT
esutjss-287	247	3	2014	2014	NUM
esutjss-287	247	4	)	)	PUNCT
esutjss-287	247	5	,	,	PUNCT
esutjss-287	247	6	m.	m.	NOUN
esutjss-287	247	7	motives	motive	NOUN
esutjss-287	247	8	,	,	PUNCT
esutjss-287	247	9	ethics	ethic	NOUN
esutjss-287	247	10	,	,	PUNCT
esutjss-287	247	11	and	and	CCONJ
esutjss-287	247	12	finances	finance	NOUN
esutjss-287	247	13	.	.	PUNCT
esutjss-287	248	1	21(2	21(2	NUM
esutjss-287	248	2	)	)	PUNCT
esutjss-287	248	3	,	,	PUNCT
esutjss-287	248	4	174–190	174–190	NUM
esutjss-287	248	5	,	,	PUNCT
esutjss-287	248	6	journal	journal	NOUN
esutjss-287	248	7	of	of	ADP
esutjss-287	248	8	financial	financial	ADJ
esutjss-287	248	9	crime	crime	NOUN
esutjss-287	248	10	.	.	PUNCT
esutjss-287	249	1	doi:10.1108/2013	doi:10.1108/2013	VERB
esutjss-287	249	2	-	-	PUNCT
esutjss-287	249	3	0010	0010	NUM
esutjss-287	249	4	-	-	PUNCT
esutjss-287	249	5	jfc-02	jfc-02	CCONJ
esutjss-287	249	6	http://digitalcommons.lasalle.edu/ecf_capstones/3	http://digitalcommons.lasalle.edu/ecf_capstones/3	PROPN
esutjss-287	249	7	653	653	NUM
esutjss-287	249	8	hopwood	hopwood	PROPN
esutjss-287	249	9	,	,	PUNCT
esutjss-287	249	10	w.	w.	PROPN
esutjss-287	249	11	,	,	PUNCT
esutjss-287	249	12	leiner	leiner	PROPN
esutjss-287	249	13	,	,	PUNCT
esutjss-287	249	14	j.	j.	PROPN
esutjss-287	249	15	and	and	CCONJ
esutjss-287	249	16	young	young	ADJ
esutjss-287	249	17	,	,	PUNCT
esutjss-287	249	18	g.	g.	PROPN
esutjss-287	249	19	(	(	PUNCT
esutjss-287	249	20	2012	2012	NUM
esutjss-287	249	21	)	)	PUNCT
esutjss-287	249	22	.	.	PUNCT
esutjss-287	250	1	forensic	forensic	ADJ
esutjss-287	250	2	accounting	accounting	NOUN
esutjss-287	250	3	and	and	CCONJ
esutjss-287	250	4	fraud	fraud	NOUN
esutjss-287	250	5	examination	examination	NOUN
esutjss-287	250	6	.	.	PUNCT
esutjss-287	251	1	new	new	PROPN
esutjss-287	251	2	york	york	PROPN
esutjss-287	251	3	:	:	PUNCT
esutjss-287	251	4	mcgraw	mcgraw	PROPN
esutjss-287	251	5	-	-	PUNCT
esutjss-287	251	6	hill	hill	NOUN
esutjss-287	251	7	.	.	PUNCT
esutjss-287	252	1	indeed	indeed	ADV
esutjss-287	252	2	editorial	editorial	ADJ
esutjss-287	252	3	team	team	NOUN
esutjss-287	252	4	(	(	PUNCT
esutjss-287	252	5	2022	2022	NUM
esutjss-287	252	6	)	)	PUNCT
esutjss-287	252	7	.	.	PUNCT
esutjss-287	253	1	15	15	NUM
esutjss-287	253	2	professional	professional	ADJ
esutjss-287	253	3	titles	title	NOUN
esutjss-287	253	4	for	for	ADP
esutjss-287	253	5	business	business	NOUN
esutjss-287	253	6	owners	owner	NOUN
esutjss-287	253	7	.	.	PUNCT
esutjss-287	254	1	indeed.com	indeed.com	NOUN
esutjss-287	254	2	retrieved	retrieve	VERB
esutjss-287	254	3	from	from	ADP
esutjss-287	254	4	https://www.indeed.com/career-advice/career-development/business-ownertitles	https://www.indeed.com/career-advice/career-development/business-ownertitle	NOUN
esutjss-287	254	5	iso	iso	NOUN
esutjss-287	254	6	,	,	PUNCT
esutjss-287	254	7	i.	i.	NOUN
esutjss-287	254	8	(	(	PUNCT
esutjss-287	254	9	2009	2009	NUM
esutjss-287	254	10	)	)	PUNCT
esutjss-287	254	11	.	.	PUNCT
esutjss-287	255	1	risk	risk	NOUN
esutjss-287	255	2	management	management	NOUN
esutjss-287	255	3	–	–	PUNCT
esutjss-287	255	4	principles	principle	NOUN
esutjss-287	255	5	and	and	CCONJ
esutjss-287	255	6	guidelines	guideline	NOUN
esutjss-287	255	7	.	.	PUNCT
esutjss-287	256	1	international	international	ADJ
esutjss-287	256	2	organization	organization	NOUN
esutjss-287	256	3	for	for	ADP
esutjss-287	256	4	standardization	standardization	NOUN
esutjss-287	256	5	,	,	PUNCT
esutjss-287	256	6	geneva	geneva	PROPN
esutjss-287	256	7	,	,	PUNCT
esutjss-287	256	8	switzerland	switzerland	PROPN
esutjss-287	256	9	.	.	PUNCT
esutjss-287	257	1	jackson	jackson	PROPN
esutjss-287	257	2	,	,	PUNCT
esutjss-287	257	3	k.	k.	PROPN
esutjss-287	257	4	,	,	PUNCT
esutjss-287	257	5	holland	holland	PROPN
esutjss-287	257	6	,	,	PUNCT
esutjss-287	257	7	d.	d.	PROPN
esutjss-287	257	8	v.	v.	PROPN
esutjss-287	257	9	,	,	PUNCT
esutjss-287	257	10	albrecht	albrecht	PROPN
esutjss-287	257	11	,	,	PUNCT
esutjss-287	257	12	c.	c.	PROPN
esutjss-287	257	13	,	,	PUNCT
esutjss-287	257	14	&	&	CCONJ
esutjss-287	257	15	woolstenhulme	woolstenhulme	PROPN
esutjss-287	257	16	,	,	PUNCT
esutjss-287	257	17	d.	d.	PROPN
esutjss-287	257	18	r.	r.	PROPN
esutjss-287	257	19	(	(	PUNCT
esutjss-287	257	20	2010	2010	NUM
esutjss-287	257	21	)	)	PUNCT
esutjss-287	257	22	.	.	PUNCT
esutjss-287	258	1	fraud	fraud	NOUN
esutjss-287	258	2	is	be	AUX
esutjss-287	258	3	n’t	not	PART
esutjss-287	258	4	just	just	ADV
esutjss-287	258	5	for	for	ADP
esutjss-287	258	6	big	big	ADJ
esutjss-287	258	7	business	business	NOUN
esutjss-287	258	8	:	:	PUNCT
esutjss-287	258	9	understanding	understand	VERB
esutjss-287	258	10	the	the	DET
esutjss-287	258	11	drivers	driver	NOUN
esutjss-287	258	12	,	,	PUNCT
esutjss-287	258	13	consequences	consequence	NOUN
esutjss-287	258	14	,	,	PUNCT
esutjss-287	258	15	and	and	CCONJ
esutjss-287	258	16	prevention	prevention	NOUN
esutjss-287	258	17	of	of	ADP
esutjss-287	258	18	fraud	fraud	NOUN
esutjss-287	258	19	in	in	ADP
esutjss-287	258	20	small	small	ADJ
esutjss-287	258	21	business	business	NOUN
esutjss-287	258	22	.	.	PUNCT
esutjss-287	259	1	journal	journal	PROPN
esutjss-287	259	2	of	of	ADP
esutjss-287	259	3	international	international	ADJ
esutjss-287	259	4	management	management	NOUN
esutjss-287	259	5	studies	study	NOUN
esutjss-287	259	6	,	,	PUNCT
esutjss-287	259	7	5(1	5(1	NUM
esutjss-287	259	8	)	)	PUNCT
esutjss-287	259	9	,	,	PUNCT
esutjss-287	259	10	160	160	NUM
esutjss-287	259	11	-	-	SYM
esutjss-287	259	12	164	164	NUM
esutjss-287	259	13	karim	karim	PROPN
esutjss-287	259	14	,	,	PUNCT
esutjss-287	259	15	a.	a.	PROPN
esutjss-287	259	16	a.	a.	NOUN
esutjss-287	259	17	a.	a.	PROPN
esutjss-287	259	18	,	,	PUNCT
esutjss-287	259	19	&	&	CCONJ
esutjss-287	259	20	topimin	topimin	PROPN
esutjss-287	259	21	,	,	PUNCT
esutjss-287	259	22	s.	s.	PROPN
esutjss-287	259	23	internal	internal	PROPN
esutjss-287	259	24	control	control	PROPN
esutjss-287	259	25	(	(	PUNCT
esutjss-287	259	26	ic	ic	NUM
esutjss-287	259	27	)	)	PUNCT
esutjss-287	259	28	system	system	NOUN
esutjss-287	259	29	practices	practice	NOUN
esutjss-287	259	30	of	of	ADP
esutjss-287	259	31	smes	sme	NOUN
esutjss-287	259	32	in	in	ADP
esutjss-287	259	33	the	the	DET
esutjss-287	259	34	manufacturing	manufacturing	NOUN
esutjss-287	259	35	sector	sector	NOUN
esutjss-287	259	36	in	in	ADP
esutjss-287	259	37	sabah	sabah	PROPN
esutjss-287	259	38	.	.	PUNCT
esutjss-287	260	1	kinyua	kinyua	PROPN
esutjss-287	260	2	,	,	PUNCT
esutjss-287	260	3	a.	a.	PROPN
esutjss-287	260	4	n.	n.	PROPN
esutjss-287	260	5	(	(	PUNCT
esutjss-287	260	6	2013	2013	NUM
esutjss-287	260	7	)	)	PUNCT
esutjss-287	260	8	.	.	PUNCT
esutjss-287	261	1	factors	factor	NOUN
esutjss-287	261	2	affecting	affect	VERB
esutjss-287	261	3	the	the	DET
esutjss-287	261	4	performance	performance	NOUN
esutjss-287	261	5	of	of	ADP
esutjss-287	261	6	small	small	ADJ
esutjss-287	261	7	and	and	CCONJ
esutjss-287	261	8	medium	medium	ADJ
esutjss-287	261	9	enterprises	enterprise	NOUN
esutjss-287	261	10	in	in	ADP
esutjss-287	261	11	the	the	DET
esutjss-287	261	12	jua	jua	PROPN
esutjss-287	261	13	kali	kali	PROPN
esutjss-287	261	14	sector	sector	PROPN
esutjss-287	261	15	in	in	ADP
esutjss-287	261	16	nakuru	nakuru	PROPN
esutjss-287	261	17	town	town	NOUN
esutjss-287	261	18	,	,	PUNCT
esutjss-287	261	19	kenya	kenya	PROPN
esutjss-287	261	20	(	(	PUNCT
esutjss-287	261	21	doctoral	doctoral	ADJ
esutjss-287	261	22	dissertation	dissertation	NOUN
esutjss-287	261	23	,	,	PUNCT
esutjss-287	261	24	egerton	egerton	PROPN
esutjss-287	261	25	university	university	PROPN
esutjss-287	261	26	)	)	PUNCT
esutjss-287	261	27	.	.	PUNCT
esutjss-287	262	1	kombate	kombate	PROPN
esutjss-287	262	2	,	,	PUNCT
esutjss-287	262	3	b.	b.	PROPN
esutjss-287	262	4	(	(	PUNCT
esutjss-287	262	5	2016	2016	NUM
esutjss-287	262	6	)	)	PUNCT
esutjss-287	262	7	.	.	PUNCT
esutjss-287	263	1	the	the	DET
esutjss-287	263	2	importance	importance	NOUN
esutjss-287	263	3	of	of	ADP
esutjss-287	263	4	management	management	NOUN
esutjss-287	263	5	control	control	NOUN
esutjss-287	263	6	systems	system	NOUN
esutjss-287	263	7	(	(	PUNCT
esutjss-287	263	8	mcs	mcs	NOUN
esutjss-287	263	9	)	)	PUNCT
esutjss-287	263	10	in	in	ADP
esutjss-287	263	11	small	small	ADJ
esutjss-287	263	12	and	and	CCONJ
esutjss-287	263	13	medium	medium	ADJ
esutjss-287	263	14	enterprises	enterprise	NOUN
esutjss-287	263	15	(	(	PUNCT
esutjss-287	263	16	sme	sme	PROPN
esutjss-287	263	17	)	)	PUNCT
esutjss-287	263	18	,	,	PUNCT
esutjss-287	263	19	an	an	DET
esutjss-287	263	20	empirical	empirical	ADJ
esutjss-287	263	21	literature	literature	NOUN
esutjss-287	263	22	review	review	PROPN
esutjss-287	263	23	.	.	PUNCT
esutjss-287	264	1	afebi	afebi	PROPN
esutjss-287	264	2	accounting	accounting	PROPN
esutjss-287	264	3	review	review	PROPN
esutjss-287	264	4	,	,	PUNCT
esutjss-287	264	5	1(1	1(1	NUM
esutjss-287	264	6	)	)	PUNCT
esutjss-287	264	7	,	,	PUNCT
esutjss-287	264	8	44	44	NUM
esutjss-287	264	9	-	-	SYM
esutjss-287	264	10	58	58	NUM
esutjss-287	264	11	.	.	PUNCT
esutjss-287	265	1	mansor	mansor	PROPN
esutjss-287	265	2	,	,	PUNCT
esutjss-287	265	3	n.	n.	PROPN
esutjss-287	265	4	&	&	CCONJ
esutjss-287	265	5	r.	r.	PROPN
esutjss-287	265	6	abdullahi	abdullahi	PROPN
esutjss-287	265	7	.	.	PUNCT
esutjss-287	266	1	(	(	PUNCT
esutjss-287	266	2	2015	2015	NUM
esutjss-287	266	3	)	)	PUNCT
esutjss-287	266	4	.	.	PUNCT
esutjss-287	267	1	the	the	DET
esutjss-287	267	2	fraud	fraud	NOUN
esutjss-287	267	3	diamond	diamond	NOUN
esutjss-287	267	4	hypothesis	hypothesis	NOUN
esutjss-287	267	5	and	and	CCONJ
esutjss-287	267	6	the	the	DET
esutjss-287	267	7	fraud	fraud	NOUN
esutjss-287	267	8	triangle	triangle	NOUN
esutjss-287	267	9	theory	theory	NOUN
esutjss-287	267	10	.	.	PUNCT
esutjss-287	268	1	comprehending	comprehend	VERB
esutjss-287	268	2	the	the	DET
esutjss-287	268	3	divergent	divergent	ADJ
esutjss-287	268	4	and	and	CCONJ
esutjss-287	268	5	convergent	convergent	NOUN
esutjss-287	268	6	for	for	ADP
esutjss-287	268	7	upcoming	upcoming	ADJ
esutjss-287	268	8	investigations	investigation	NOUN
esutjss-287	268	9	.	.	PUNCT
esutjss-287	269	1	first	first	ADV
esutjss-287	269	2	(	(	PUNCT
esutjss-287	269	3	4	4	NUM
esutjss-287	269	4	)	)	PUNCT
esutjss-287	269	5	,	,	PUNCT
esutjss-287	269	6	38–45	38–45	NUM
esutjss-287	269	7	,	,	PUNCT
esutjss-287	269	8	international	international	ADJ
esutjss-287	269	9	journal	journal	NOUN
esutjss-287	269	10	of	of	ADP
esutjss-287	269	11	academic	academic	ADJ
esutjss-287	269	12	research	research	NOUN
esutjss-287	269	13	in	in	ADP
esutjss-287	269	14	accounting	accounting	NOUN
esutjss-287	269	15	,	,	PUNCT
esutjss-287	269	16	finance	finance	NOUN
esutjss-287	269	17	,	,	PUNCT
esutjss-287	269	18	and	and	CCONJ
esutjss-287	269	19	management	management	NOUN
esutjss-287	269	20	science	science	NOUN
esutjss-287	269	21	.	.	PUNCT
esutjss-287	270	1	memba	memba	NOUN
esutjss-287	270	2	,	,	PUNCT
esutjss-287	270	3	s.	s.	PROPN
esutjss-287	270	4	f.	f.	PROPN
esutjss-287	270	5	,	,	PUNCT
esutjss-287	270	6	gakure	gakure	PROPN
esutjss-287	270	7	,	,	PUNCT
esutjss-287	270	8	w.	w.	PROPN
esutjss-287	270	9	r.	r.	PROPN
esutjss-287	270	10	,	,	PUNCT
esutjss-287	270	11	&	&	CCONJ
esutjss-287	270	12	karanja	karanja	PROPN
esutjss-287	270	13	,	,	PUNCT
esutjss-287	270	14	k.	k.	PROPN
esutjss-287	270	15	(	(	PUNCT
esutjss-287	270	16	2012	2012	NUM
esutjss-287	270	17	)	)	PUNCT
esutjss-287	270	18	.	.	PUNCT
esutjss-287	271	1	venture	venture	NOUN
esutjss-287	271	2	capital	capital	NOUN
esutjss-287	271	3	(	(	PUNCT
esutjss-287	271	4	vc	vc	NOUN
esutjss-287	271	5	):	):	PUNCT
esutjss-287	271	6	its	its	PRON
esutjss-287	271	7	impact	impact	NOUN
esutjss-287	271	8	on	on	ADP
esutjss-287	271	9	growth	growth	NOUN
esutjss-287	271	10	of	of	ADP
esutjss-287	271	11	small	small	ADJ
esutjss-287	271	12	and	and	CCONJ
esutjss-287	271	13	medium	medium	ADJ
esutjss-287	271	14	enterprises	enterprise	NOUN
esutjss-287	271	15	in	in	ADP
esutjss-287	271	16	kenya	kenya	PROPN
esutjss-287	271	17	.	.	PUNCT
esutjss-287	272	1	international	international	ADJ
esutjss-287	272	2	journal	journal	PROPN
esutjss-287	272	3	of	of	ADP
esutjss-287	272	4	business	business	NOUN
esutjss-287	272	5	and	and	CCONJ
esutjss-287	272	6	social	social	ADJ
esutjss-287	272	7	science	science	NOUN
esutjss-287	272	8	,	,	PUNCT
esutjss-287	272	9	3(6	3(6	NUM
esutjss-287	272	10	)	)	PUNCT
esutjss-287	272	11	,	,	PUNCT
esutjss-287	272	12	32	32	NUM
esutjss-287	272	13	-	-	SYM
esutjss-287	272	14	38	38	NUM
esutjss-287	272	15	.	.	PUNCT
esutjss-287	273	1	mho	mho	NOUN
esutjss-287	273	2	,	,	PUNCT
esutjss-287	273	3	s.	s.	PROPN
esutjss-287	273	4	m.	m.	PROPN
esutjss-287	273	5	(	(	PUNCT
esutjss-287	273	6	2019	2019	NUM
esutjss-287	273	7	)	)	PUNCT
esutjss-287	273	8	.	.	PUNCT
esutjss-287	274	1	internal	internal	ADJ
esutjss-287	274	2	control	control	NOUN
esutjss-287	274	3	on	on	ADP
esutjss-287	274	4	reduction	reduction	NOUN
esutjss-287	274	5	of	of	ADP
esutjss-287	274	6	fraudulence	fraudulence	NOUN
esutjss-287	274	7	in	in	ADP
esutjss-287	274	8	smes	sme	NOUN
esutjss-287	274	9	(	(	PUNCT
esutjss-287	274	10	doctoral	doctoral	ADJ
esutjss-287	274	11	dissertation	dissertation	NOUN
esutjss-287	274	12	,	,	PUNCT
esutjss-287	274	13	meral	meral	ADJ
esutjss-287	274	14	portal	portal	NOUN
esutjss-287	274	15	)	)	PUNCT
esutjss-287	274	16	.	.	PUNCT
esutjss-287	275	1	munro	munro	PROPN
esutjss-287	275	2	,	,	PUNCT
esutjss-287	275	3	i.	i.	PROPN
esutjss-287	275	4	(	(	PUNCT
esutjss-287	275	5	2015	2015	NUM
esutjss-287	275	6	)	)	PUNCT
esutjss-287	275	7	.	.	PUNCT
esutjss-287	276	1	book	book	NOUN
esutjss-287	276	2	review	review	PROPN
esutjss-287	276	3	:	:	PUNCT
esutjss-287	276	4	the	the	DET
esutjss-287	276	5	risk	risk	NOUN
esutjss-287	276	6	in	in	ADP
esutjss-287	276	7	risk	risk	NOUN
esutjss-287	276	8	management	management	NOUN
esutjss-287	276	9	.	.	PUNCT
esutjss-287	277	1	sage	sage	NOUN
esutjss-287	277	2	journal	journal	NOUN
esutjss-287	277	3	,	,	PUNCT
esutjss-287	277	4	36(3	36(3	NUM
esutjss-287	277	5	)	)	PUNCT
esutjss-287	277	6	.	.	PUNCT
esutjss-287	278	1	retrieved	retrieve	VERB
esutjss-287	278	2	from	from	ADP
esutjss-287	278	3	https://doi.org/10.1177/0170840614564325	https://doi.org/10.1177/0170840614564325	PROPN
esutjss-287	278	4	.	.	PUNCT
esutjss-287	279	1	nikolić	nikolić	PROPN
esutjss-287	279	2	,	,	PUNCT
esutjss-287	279	3	n.	n.	NOUN
esutjss-287	279	4	,	,	PUNCT
esutjss-287	279	5	dhamo	dhamo	PROPN
esutjss-287	279	6	,	,	PUNCT
esutjss-287	279	7	z.	z.	PROPN
esutjss-287	279	8	,	,	PUNCT
esutjss-287	279	9	schulte	schulte	PROPN
esutjss-287	279	10	,	,	PUNCT
esutjss-287	279	11	p.	p.	PROPN
esutjss-287	279	12	,	,	PUNCT
esutjss-287	279	13	mihajlović	mihajlović	PROPN
esutjss-287	279	14	,	,	PUNCT
esutjss-287	279	15	i.	i.	PROPN
esutjss-287	279	16	,	,	PUNCT
esutjss-287	279	17	&	&	CCONJ
esutjss-287	279	18	kume	kume	PROPN
esutjss-287	279	19	,	,	PUNCT
esutjss-287	279	20	v.	v.	PROPN
esutjss-287	279	21	(	(	PUNCT
esutjss-287	279	22	2015	2015	NUM
esutjss-287	279	23	)	)	PUNCT
esutjss-287	279	24	.	.	PUNCT
esutjss-287	280	1	an	an	DET
esutjss-287	280	2	analysis	analysis	NOUN
esutjss-287	280	3	of	of	ADP
esutjss-287	280	4	factors	factor	NOUN
esutjss-287	280	5	affecting	affect	VERB
esutjss-287	280	6	failure	failure	NOUN
esutjss-287	280	7	of	of	ADP
esutjss-287	280	8	smes	sme	NOUN
esutjss-287	280	9	.	.	PUNCT
esutjss-287	281	1	in	in	ADP
esutjss-287	281	2	proceedings	proceeding	NOUN
esutjss-287	281	3	of	of	ADP
esutjss-287	281	4	11th	11th	ADJ
esutjss-287	281	5	international	international	ADJ
esutjss-287	281	6	may	may	AUX
esutjss-287	281	7	conference	conference	VERB
esutjss-287	281	8	on	on	ADP
esutjss-287	281	9	strategic	strategic	ADJ
esutjss-287	281	10	management	management	NOUN
esutjss-287	281	11	-	-	PUNCT
esutjss-287	281	12	imksm2015	imksm2015	PROPN
esutjss-287	281	13	(	(	PUNCT
esutjss-287	281	14	pp	pp	ADJ
esutjss-287	281	15	.	.	PUNCT
esutjss-287	282	1	29	29	NUM
esutjss-287	282	2	-	-	SYM
esutjss-287	282	3	31	31	NUM
esutjss-287	282	4	)	)	PUNCT
esutjss-287	282	5	.	.	PUNCT
esutjss-287	283	1	nwankwo	nwankwo	PROPN
esutjss-287	283	2	,	,	PUNCT
esutjss-287	283	3	n.	n.	PROPN
esutjss-287	283	4	l.	l.	PROPN
esutjss-287	283	5	(	(	PUNCT
esutjss-287	283	6	2012	2012	NUM
esutjss-287	283	7	)	)	PUNCT
esutjss-287	283	8	.	.	PUNCT
esutjss-287	284	1	the	the	DET
esutjss-287	284	2	roles	role	NOUN
esutjss-287	284	3	of	of	ADP
esutjss-287	284	4	market	market	NOUN
esutjss-287	284	5	traders	trader	NOUN
esutjss-287	284	6	’	'	PUNCT
esutjss-287	284	7	associations	association	NOUN
esutjss-287	284	8	and	and	CCONJ
esutjss-287	284	9	the	the	DET
esutjss-287	284	10	economic	economic	ADJ
esutjss-287	284	11	development	development	NOUN
esutjss-287	284	12	of	of	ADP
esutjss-287	284	13	nigeria	nigeria	PROPN
esutjss-287	284	14	(	(	PUNCT
esutjss-287	284	15	doctoral	doctoral	ADJ
esutjss-287	284	16	dissertation	dissertation	NOUN
esutjss-287	284	17	,	,	PUNCT
esutjss-287	284	18	ma	ma	PROPN
esutjss-287	284	19	thesis	thesis	NOUN
esutjss-287	284	20	,	,	PUNCT
esutjss-287	284	21	university	university	NOUN
esutjss-287	284	22	of	of	ADP
esutjss-287	284	23	nigeria	nigeria	PROPN
esutjss-287	284	24	)	)	PUNCT
esutjss-287	284	25	.	.	PUNCT
esutjss-287	285	1	nworgu	nworgu	PROPN
esutjss-287	285	2	b.	b.	PROPN
esutjss-287	285	3	g.	g.	PROPN
esutjss-287	285	4	(	(	PUNCT
esutjss-287	285	5	2015	2015	NUM
esutjss-287	285	6	)	)	PUNCT
esutjss-287	285	7	educational	educational	ADJ
esutjss-287	285	8	research	research	NOUN
esutjss-287	285	9	:	:	PUNCT
esutjss-287	285	10	basic	basic	ADJ
esutjss-287	285	11	issue	issue	NOUN
esutjss-287	285	12	and	and	CCONJ
esutjss-287	285	13	methodology	methodology	NOUN
esutjss-287	285	14	(	(	PUNCT
esutjss-287	285	15	3rd	3rd	ADJ
esutjss-287	285	16	ed	ed	NOUN
esutjss-287	285	17	)	)	PUNCT
esutjss-287	285	18	.	.	PUNCT
esutjss-287	286	1	university	university	NOUN
esutjss-287	286	2	trust	trust	NOUN
esutjss-287	286	3	publisher	publisher	NOUN
esutjss-287	286	4	.	.	PUNCT
esutjss-287	287	1	nsukka	nsukka	VERB
esutjss-287	287	2	.	.	PUNCT
esutjss-287	288	1	https://www.indeed.com/career-advice/career-development/business-owner-titles	https://www.indeed.com/career-advice/career-development/business-owner-title	NOUN
esutjss-287	288	2	https://doi.org/10.1177/0170840614564325	https://doi.org/10.1177/0170840614564325	PROPN
esutjss-287	288	3	654	654	NUM
esutjss-287	288	4	odusina	odusina	ADJ
esutjss-287	288	5	,	,	PUNCT
esutjss-287	288	6	a.	a.	NOUN
esutjss-287	288	7	o.	o.	PROPN
esutjss-287	288	8	,	,	PUNCT
esutjss-287	288	9	&	&	CCONJ
esutjss-287	288	10	fowosire	fowosire	PROPN
esutjss-287	288	11	,	,	PUNCT
esutjss-287	288	12	r.	r.	PROPN
esutjss-287	288	13	a.	a.	PROPN
esutjss-287	288	14	(	(	PUNCT
esutjss-287	288	15	2014	2014	NUM
esutjss-287	288	16	)	)	PUNCT
esutjss-287	288	17	.	.	PUNCT
esutjss-287	289	1	information	information	NOUN
esutjss-287	289	2	and	and	CCONJ
esutjss-287	289	3	communication	communication	NOUN
esutjss-287	289	4	technology	technology	NOUN
esutjss-287	289	5	,	,	PUNCT
esutjss-287	289	6	bank	bank	NOUN
esutjss-287	289	7	verification	verification	NOUN
esutjss-287	289	8	number	number	NOUN
esutjss-287	289	9	,	,	PUNCT
esutjss-287	289	10	and	and	CCONJ
esutjss-287	289	11	fraud	fraud	NOUN
esutjss-287	289	12	prevention	prevention	NOUN
esutjss-287	289	13	in	in	ADP
esutjss-287	289	14	nigerian	nigerian	ADJ
esutjss-287	289	15	banking	banking	NOUN
esutjss-287	289	16	industry	industry	NOUN
esutjss-287	289	17	.	.	PUNCT
esutjss-287	290	1	fuo	fuo	DET
esutjss-287	290	2	quarterly	quarterly	ADJ
esutjss-287	290	3	journal	journal	NOUN
esutjss-287	290	4	of	of	ADP
esutjss-287	290	5	contemporary	contemporary	PROPN
esutjss-287	290	6	research	research	NOUN
esutjss-287	290	7	,	,	PUNCT
esutjss-287	290	8	6(1	6(1	NUM
esutjss-287	290	9	)	)	PUNCT
esutjss-287	290	10	,	,	PUNCT
esutjss-287	290	11	1	1	NUM
esutjss-287	290	12	-	-	SYM
esutjss-287	290	13	10	10	NUM
esutjss-287	290	14	.	.	PUNCT
esutjss-287	291	1	oliyide	oliyide	NOUN
esutjss-287	291	2	,	,	PUNCT
esutjss-287	291	3	o.	o.	NOUN
esutjss-287	291	4	(	(	PUNCT
esutjss-287	291	5	2012	2012	NUM
esutjss-287	291	6	)	)	PUNCT
esutjss-287	291	7	.	.	PUNCT
esutjss-287	292	1	law	law	NOUN
esutjss-287	292	2	,	,	PUNCT
esutjss-287	292	3	credit	credit	NOUN
esutjss-287	292	4	risk	risk	NOUN
esutjss-287	292	5	management	management	NOUN
esutjss-287	292	6	and	and	CCONJ
esutjss-287	292	7	bank	bank	NOUN
esutjss-287	292	8	lending	lending	NOUN
esutjss-287	292	9	to	to	ADP
esutjss-287	292	10	smes	sme	NOUN
esutjss-287	292	11	in	in	ADP
esutjss-287	292	12	nigeria	nigeria	PROPN
esutjss-287	292	13	.	.	PUNCT
esutjss-287	293	1	commonwealth	commonwealth	PROPN
esutjss-287	293	2	law	law	PROPN
esutjss-287	293	3	bulletin	bulletin	NOUN
esutjss-287	293	4	,	,	PUNCT
esutjss-287	293	5	38(4	38(4	NUM
esutjss-287	293	6	)	)	PUNCT
esutjss-287	293	7	,	,	PUNCT
esutjss-287	293	8	673	673	NUM
esutjss-287	293	9	-	-	SYM
esutjss-287	293	10	695	695	NUM
esutjss-287	293	11	.	.	PUNCT
esutjss-287	294	1	olorunsegun	olorunsegun	PROPN
esutjss-287	294	2	,	,	PUNCT
esutjss-287	294	3	s.	s.	PROPN
esutjss-287	294	4	(	(	PUNCT
esutjss-287	294	5	2010	2010	NUM
esutjss-287	294	6	)	)	PUNCT
esutjss-287	294	7	.	.	PUNCT
esutjss-287	295	1	the	the	DET
esutjss-287	295	2	impact	impact	NOUN
esutjss-287	295	3	of	of	ADP
esutjss-287	295	4	electronic	electronic	ADJ
esutjss-287	295	5	banking	banking	NOUN
esutjss-287	295	6	in	in	ADP
esutjss-287	295	7	nigeria	nigeria	PROPN
esutjss-287	295	8	banking	banking	NOUN
esutjss-287	295	9	system	system	NOUN
esutjss-287	295	10	.	.	PUNCT
esutjss-287	296	1	mba	mba	NOUN
esutjss-287	296	2	research	research	NOUN
esutjss-287	296	3	project	project	NOUN
esutjss-287	296	4	submitted	submit	VERB
esutjss-287	296	5	to	to	ADP
esutjss-287	296	6	the	the	DET
esutjss-287	296	7	department	department	PROPN
esutjss-287	296	8	of	of	ADP
esutjss-287	296	9	management	management	NOUN
esutjss-287	296	10	science	science	NOUN
esutjss-287	296	11	,	,	PUNCT
esutjss-287	296	12	faculty	faculty	NOUN
esutjss-287	296	13	of	of	ADP
esutjss-287	296	14	engineering	engineering	NOUN
esutjss-287	296	15	and	and	CCONJ
esutjss-287	296	16	technology	technology	NOUN
esutjss-287	296	17	,	,	PUNCT
esutjss-287	296	18	ladoke	ladoke	PROPN
esutjss-287	296	19	akintola	akintola	PROPN
esutjss-287	296	20	university	university	PROPN
esutjss-287	296	21	of	of	ADP
esutjss-287	296	22	technology	technology	NOUN
esutjss-287	296	23	,	,	PUNCT
esutjss-287	296	24	ogbomoso	ogbomoso	ADJ
esutjss-287	296	25	,	,	PUNCT
esutjss-287	296	26	oyo	oyo	NOUN
esutjss-287	296	27	state	state	NOUN
esutjss-287	296	28	,	,	PUNCT
esutjss-287	296	29	nigeria	nigeria	PROPN
esutjss-287	296	30	.	.	PUNCT
esutjss-287	297	1	retrieved	retrieve	VERB
esutjss-287	297	2	from	from	ADP
esutjss-287	297	3	https://www.bartleby.com/essay/impact-ofelectronic-banking-system-in-nigeria-fkph3jye3rzys	https://www.bartleby.com/essay/impact-ofelectronic-banking-system-in-nigeria-fkph3jye3rzys	PROPN
esutjss-287	297	4	.	.	PROPN
esutjss-287	297	5	oluwatayo	oluwatayo	PROPN
esutjss-287	297	6	,	,	PUNCT
esutjss-287	297	7	i.	i.	PROPN
esutjss-287	297	8	b.	b.	PROPN
esutjss-287	297	9	(	(	PUNCT
esutjss-287	297	10	2014	2014	NUM
esutjss-287	297	11	)	)	PUNCT
esutjss-287	297	12	.	.	PUNCT
esutjss-287	298	1	information	information	NOUN
esutjss-287	298	2	and	and	CCONJ
esutjss-287	298	3	communication	communication	NOUN
esutjss-287	298	4	technologies	technology	NOUN
esutjss-287	298	5	as	as	ADP
esutjss-287	298	6	drivers	driver	NOUN
esutjss-287	298	7	of	of	ADP
esutjss-287	298	8	growth	growth	NOUN
esutjss-287	298	9	:	:	PUNCT
esutjss-287	298	10	experience	experience	NOUN
esutjss-287	298	11	from	from	ADP
esutjss-287	298	12	selected	select	VERB
esutjss-287	298	13	small	small	ADJ
esutjss-287	298	14	-	-	PUNCT
esutjss-287	298	15	scale	scale	NOUN
esutjss-287	298	16	businesses	business	NOUN
esutjss-287	298	17	in	in	ADP
esutjss-287	298	18	rural	rural	ADJ
esutjss-287	298	19	southwest	southwest	PROPN
esutjss-287	298	20	nigeria	nigeria	PROPN
esutjss-287	298	21	.	.	PUNCT
esutjss-287	299	1	spanish	spanish	ADJ
esutjss-287	299	2	journal	journal	PROPN
esutjss-287	299	3	of	of	ADP
esutjss-287	299	4	rural	rural	ADJ
esutjss-287	299	5	development	development	NOUN
esutjss-287	299	6	,	,	PUNCT
esutjss-287	299	7	5(2	5(2	NUM
esutjss-287	299	8	)	)	PUNCT
esutjss-287	299	9	,	,	PUNCT
esutjss-287	299	10	65	65	NUM
esutjss-287	299	11	-	-	SYM
esutjss-287	299	12	76	76	NUM
esutjss-287	299	13	.	.	PUNCT
esutjss-287	300	1	onyeonoru	onyeonoru	PROPN
esutjss-287	300	2	,	,	PUNCT
esutjss-287	300	3	i.	i.	PROPN
esutjss-287	300	4	p.	p.	PROPN
esutjss-287	300	5	,	,	PUNCT
esutjss-287	300	6	omolawal	omolawal	PROPN
esutjss-287	300	7	,	,	PUNCT
esutjss-287	300	8	s.	s.	PROPN
esutjss-287	300	9	a.	a.	PROPN
esutjss-287	300	10	,	,	PUNCT
esutjss-287	300	11	&	&	CCONJ
esutjss-287	300	12	okunola	okunola	PROPN
esutjss-287	300	13	,	,	PUNCT
esutjss-287	300	14	r.	r.	PROPN
esutjss-287	300	15	a.	a.	PROPN
esutjss-287	301	1	(	(	PUNCT
esutjss-287	301	2	2019	2019	NUM
esutjss-287	301	3	)	)	PUNCT
esutjss-287	301	4	.	.	PUNCT
esutjss-287	302	1	types	type	NOUN
esutjss-287	302	2	of	of	ADP
esutjss-287	302	3	corruption	corruption	NOUN
esutjss-287	302	4	in	in	ADP
esutjss-287	302	5	small	small	ADJ
esutjss-287	302	6	and	and	CCONJ
esutjss-287	302	7	micro	micro	ADJ
esutjss-287	302	8	enterprises	enterprise	NOUN
esutjss-287	302	9	(	(	PUNCT
esutjss-287	302	10	smes	sme	NOUN
esutjss-287	302	11	)	)	PUNCT
esutjss-287	302	12	in	in	ADP
esutjss-287	302	13	ibadan	ibadan	PROPN
esutjss-287	302	14	,	,	PUNCT
esutjss-287	302	15	nigeria	nigeria	PROPN
esutjss-287	302	16	.	.	PUNCT
esutjss-287	303	1	the	the	DET
esutjss-287	303	2	nigerian	nigerian	ADJ
esutjss-287	303	3	journal	journal	NOUN
esutjss-287	303	4	of	of	ADP
esutjss-287	303	5	sociology	sociology	NOUN
esutjss-287	303	6	and	and	CCONJ
esutjss-287	303	7	anthropology	anthropology	NOUN
esutjss-287	303	8	,	,	PUNCT
esutjss-287	303	9	17(2	17(2	NUM
esutjss-287	303	10	)	)	PUNCT
esutjss-287	303	11	,	,	PUNCT
esutjss-287	303	12	128	128	NUM
esutjss-287	303	13	-	-	SYM
esutjss-287	303	14	141	141	NUM
esutjss-287	303	15	.	.	PUNCT
esutjss-287	304	1	osuala	osuala	PROPN
esutjss-287	304	2	,	,	PUNCT
esutjss-287	304	3	e.c	e.c	PROPN
esutjss-287	304	4	.	.	PROPN
esutjss-287	304	5	(	(	PUNCT
esutjss-287	304	6	2010	2010	NUM
esutjss-287	304	7	)	)	PUNCT
esutjss-287	304	8	.	.	PUNCT
esutjss-287	305	1	principles	principle	NOUN
esutjss-287	305	2	and	and	CCONJ
esutjss-287	305	3	practices	practice	NOUN
esutjss-287	305	4	of	of	ADP
esutjss-287	305	5	small	small	ADJ
esutjss-287	305	6	business	business	NOUN
esutjss-287	305	7	management	management	NOUN
esutjss-287	305	8	in	in	ADP
esutjss-287	305	9	nigeria	nigeria	PROPN
esutjss-287	305	10	.	.	PUNCT
esutjss-287	306	1	nsukka	nsukka	PROPN
esutjss-287	306	2	:	:	PUNCT
esutjss-287	306	3	fulladu	fulladu	ADJ
esutjss-287	306	4	publishing	publish	VERB
esutjss-287	306	5	company	company	NOUN
esutjss-287	306	6	.	.	PUNCT
esutjss-287	307	1	provasi	provasi	PROPN
esutjss-287	307	2	,	,	PUNCT
esutjss-287	307	3	r.	r.	PROPN
esutjss-287	307	4	,	,	PUNCT
esutjss-287	307	5	&	&	CCONJ
esutjss-287	307	6	riva	riva	PROPN
esutjss-287	307	7	,	,	PUNCT
esutjss-287	307	8	p.	p.	NOUN
esutjss-287	307	9	(	(	PUNCT
esutjss-287	307	10	2015	2015	NUM
esutjss-287	307	11	)	)	PUNCT
esutjss-287	307	12	.	.	PUNCT
esutjss-287	308	1	the	the	DET
esutjss-287	308	2	updated	update	VERB
esutjss-287	308	3	coso	coso	PROPN
esutjss-287	308	4	report	report	PROPN
esutjss-287	308	5	2013	2013	NUM
esutjss-287	308	6	.	.	PUNCT
esutjss-287	309	1	journal	journal	NOUN
esutjss-287	309	2	of	of	ADP
esutjss-287	309	3	modern	modern	ADJ
esutjss-287	309	4	accounting	accounting	NOUN
esutjss-287	309	5	and	and	CCONJ
esutjss-287	309	6	auditing	auditing	NOUN
esutjss-287	309	7	,	,	PUNCT
esutjss-287	309	8	11(10	11(10	NUM
esutjss-287	309	9	)	)	PUNCT
esutjss-287	309	10	,	,	PUNCT
esutjss-287	309	11	487	487	NUM
esutjss-287	309	12	-	-	SYM
esutjss-287	309	13	498	498	NUM
esutjss-287	309	14	.	.	PUNCT
esutjss-287	310	1	rahaman	rahaman	NOUN
esutjss-287	310	2	,	,	PUNCT
esutjss-287	310	3	m.	m.	NOUN
esutjss-287	310	4	a.	a.	PROPN
esutjss-287	310	5	,	,	PUNCT
esutjss-287	310	6	gupta	gupta	PROPN
esutjss-287	310	7	,	,	PUNCT
esutjss-287	310	8	a.	a.	PROPN
esutjss-287	310	9	,	,	PUNCT
esutjss-287	310	10	ali	ali	PROPN
esutjss-287	310	11	,	,	PUNCT
esutjss-287	310	12	a.	a.	PROPN
esutjss-287	310	13	i.	i.	PROPN
esutjss-287	310	14	,	,	PUNCT
esutjss-287	310	15	ali	ali	PROPN
esutjss-287	310	16	,	,	PUNCT
esutjss-287	310	17	m.	m.	PROPN
esutjss-287	310	18	j.	j.	PROPN
esutjss-287	310	19	,	,	PUNCT
esutjss-287	310	20	&	&	CCONJ
esutjss-287	310	21	taru	taru	PROPN
esutjss-287	310	22	,	,	PUNCT
esutjss-287	310	23	r.	r.	PROPN
esutjss-287	310	24	d.	d.	PROPN
esutjss-287	310	25	(	(	PUNCT
esutjss-287	310	26	2021	2021	NUM
esutjss-287	310	27	)	)	PUNCT
esutjss-287	310	28	.	.	PUNCT
esutjss-287	311	1	identification	identification	NOUN
esutjss-287	311	2	of	of	ADP
esutjss-287	311	3	determining	determine	VERB
esutjss-287	311	4	factors	factor	NOUN
esutjss-287	311	5	of	of	ADP
esutjss-287	311	6	employee	employee	NOUN
esutjss-287	311	7	performance	performance	NOUN
esutjss-287	311	8	of	of	ADP
esutjss-287	311	9	sme	sme	PROPN
esutjss-287	311	10	business	business	NOUN
esutjss-287	311	11	.	.	PUNCT
esutjss-287	312	1	academy	academy	NOUN
esutjss-287	312	2	of	of	ADP
esutjss-287	312	3	entrepreneurship	entrepreneurship	NOUN
esutjss-287	312	4	journal	journal	NOUN
esutjss-287	312	5	,	,	PUNCT
esutjss-287	312	6	27(6	27(6	NUM
esutjss-287	312	7	)	)	PUNCT
esutjss-287	312	8	,	,	PUNCT
esutjss-287	312	9	1	1	NUM
esutjss-287	312	10	-	-	SYM
esutjss-287	312	11	5	5	NUM
esutjss-287	312	12	.	.	PUNCT
esutjss-287	312	13	ratley	ratley	NOUN
esutjss-287	312	14	,	,	PUNCT
esutjss-287	312	15	j.	j.	PROPN
esutjss-287	312	16	d.	d.	PROPN
esutjss-287	312	17	(	(	PUNCT
esutjss-287	312	18	2012	2012	NUM
esutjss-287	312	19	)	)	PUNCT
esutjss-287	312	20	.	.	PUNCT
esutjss-287	313	1	report	report	NOUN
esutjss-287	313	2	to	to	ADP
esutjss-287	313	3	the	the	DET
esutjss-287	313	4	nations	nation	NOUN
esutjss-287	313	5	on	on	ADP
esutjss-287	313	6	occupational	occupational	ADJ
esutjss-287	313	7	fraud	fraud	NOUN
esutjss-287	313	8	and	and	CCONJ
esutjss-287	313	9	abuse	abuse	NOUN
esutjss-287	313	10	.	.	PUNCT
esutjss-287	314	1	2012	2012	NUM
esutjss-287	314	2	global	global	PROPN
esutjss-287	314	3	fraud	fraud	NOUN
esutjss-287	314	4	study	study	PROPN
esutjss-287	314	5	.	.	PUNCT
esutjss-287	315	1	retrieved	retrieve	VERB
esutjss-287	315	2	from	from	ADP
esutjss-287	315	3	http://www.acfe.com/uploadedfiles/acfe_website/content/rttn/2012-reporttonations.pdf	http://www.acfe.com/uploadedfiles/acfe_website/content/rttn/2012-reporttonations.pdf	PROPN
esutjss-287	315	4	.	.	PUNCT
esutjss-287	316	1	rosliana	rosliana	PROPN
esutjss-287	316	2	,	,	PUNCT
esutjss-287	316	3	r.	r.	PROPN
esutjss-287	316	4	,	,	PUNCT
esutjss-287	316	5	elliany	elliany	NOUN
esutjss-287	316	6	,	,	PUNCT
esutjss-287	316	7	e.	e.	PROPN
esutjss-287	316	8	,	,	PUNCT
esutjss-287	316	9	&	&	CCONJ
esutjss-287	316	10	handayani	handayani	PROPN
esutjss-287	316	11	,	,	PUNCT
esutjss-287	316	12	w.	w.	NOUN
esutjss-287	316	13	(	(	PUNCT
esutjss-287	316	14	2022	2022	NUM
esutjss-287	316	15	)	)	PUNCT
esutjss-287	316	16	.	.	PUNCT
esutjss-287	317	1	implementation	implementation	NOUN
esutjss-287	317	2	of	of	ADP
esutjss-287	317	3	fraud	fraud	NOUN
esutjss-287	317	4	risk	risk	NOUN
esutjss-287	317	5	management	management	NOUN
esutjss-287	317	6	to	to	PART
esutjss-287	317	7	minimize	minimize	VERB
esutjss-287	317	8	fraud	fraud	NOUN
esutjss-287	317	9	risk	risk	NOUN
esutjss-287	317	10	in	in	ADP
esutjss-287	317	11	wanda	wanda	PROPN
esutjss-287	317	12	putra	putra	PROPN
esutjss-287	317	13	kencana	kencana	PROPN
esutjss-287	317	14	surabaya	surabaya	PROPN
esutjss-287	317	15	.	.	PUNCT
esutjss-287	318	1	international	international	ADJ
esutjss-287	318	2	journal	journal	PROPN
esutjss-287	318	3	of	of	ADP
esutjss-287	318	4	social	social	ADJ
esutjss-287	318	5	science	science	NOUN
esutjss-287	318	6	,	,	PUNCT
esutjss-287	318	7	education	education	NOUN
esutjss-287	318	8	,	,	PUNCT
esutjss-287	318	9	communication	communication	NOUN
esutjss-287	318	10	and	and	CCONJ
esutjss-287	318	11	economics	economic	NOUN
esutjss-287	318	12	(	(	PUNCT
esutjss-287	318	13	sinomics	sinomic	NOUN
esutjss-287	318	14	journal	journal	PROPN
esutjss-287	318	15	)	)	PUNCT
esutjss-287	318	16	,	,	PUNCT
esutjss-287	318	17	1(5	1(5	NUM
esutjss-287	318	18	)	)	PUNCT
esutjss-287	318	19	,	,	PUNCT
esutjss-287	318	20	667	667	NUM
esutjss-287	318	21	-	-	SYM
esutjss-287	318	22	680	680	NUM
esutjss-287	318	23	.	.	PUNCT
esutjss-287	319	1	ruankaew	ruankaew	PROPN
esutjss-287	319	2	,	,	PUNCT
esutjss-287	319	3	t.	t.	PROPN
esutjss-287	319	4	(	(	PUNCT
esutjss-287	319	5	2016	2016	NUM
esutjss-287	319	6	)	)	PUNCT
esutjss-287	319	7	.	.	PUNCT
esutjss-287	320	1	beyond	beyond	ADP
esutjss-287	320	2	the	the	DET
esutjss-287	320	3	fraud	fraud	NOUN
esutjss-287	320	4	diamond	diamond	NOUN
esutjss-287	320	5	.	.	PUNCT
esutjss-287	321	1	international	international	ADJ
esutjss-287	321	2	journal	journal	PROPN
esutjss-287	321	3	of	of	ADP
esutjss-287	321	4	business	business	NOUN
esutjss-287	321	5	management	management	NOUN
esutjss-287	321	6	and	and	CCONJ
esutjss-287	321	7	economic	economic	ADJ
esutjss-287	321	8	research	research	NOUN
esutjss-287	321	9	(	(	PUNCT
esutjss-287	321	10	ijbmer	ijbmer	NOUN
esutjss-287	321	11	)	)	PUNCT
esutjss-287	321	12	,	,	PUNCT
esutjss-287	321	13	7(1	7(1	NUM
esutjss-287	321	14	)	)	PUNCT
esutjss-287	321	15	,	,	PUNCT
esutjss-287	321	16	474	474	NUM
esutjss-287	321	17	-	-	SYM
esutjss-287	321	18	476	476	NUM
esutjss-287	321	19	.	.	PUNCT
esutjss-287	322	1	sahut	sahut	PROPN
esutjss-287	322	2	,	,	PUNCT
esutjss-287	322	3	j.	j.	PROPN
esutjss-287	322	4	m.	m.	PROPN
esutjss-287	322	5	,	,	PUNCT
esutjss-287	322	6	&	&	CCONJ
esutjss-287	322	7	peris	peris	PROPN
esutjss-287	322	8	-	-	PUNCT
esutjss-287	322	9	ortiz	ortiz	PROPN
esutjss-287	322	10	,	,	PUNCT
esutjss-287	322	11	m.	m.	NOUN
esutjss-287	322	12	(	(	PUNCT
esutjss-287	322	13	2014	2014	NUM
esutjss-287	322	14	)	)	PUNCT
esutjss-287	322	15	.	.	PUNCT
esutjss-287	323	1	small	small	ADJ
esutjss-287	323	2	business	business	NOUN
esutjss-287	323	3	,	,	PUNCT
esutjss-287	323	4	innovation	innovation	NOUN
esutjss-287	323	5	,	,	PUNCT
esutjss-287	323	6	and	and	CCONJ
esutjss-287	323	7	entrepreneurship	entrepreneurship	NOUN
esutjss-287	323	8	.	.	PUNCT
esutjss-287	324	1	small	small	ADJ
esutjss-287	324	2	business	business	NOUN
esutjss-287	324	3	economics	economic	NOUN
esutjss-287	324	4	,	,	PUNCT
esutjss-287	324	5	42	42	NUM
esutjss-287	324	6	,	,	PUNCT
esutjss-287	324	7	663	663	NUM
esutjss-287	324	8	-	-	SYM
esutjss-287	324	9	668	668	NUM
esutjss-287	324	10	.	.	PUNCT
esutjss-287	324	11	seyal	seyal	PROPN
esutjss-287	324	12	,	,	PUNCT
esutjss-287	324	13	a.	a.	PROPN
esutjss-287	324	14	h.	h.	PROPN
esutjss-287	324	15	,	,	PUNCT
esutjss-287	324	16	rahim	rahim	PROPN
esutjss-287	324	17	,	,	PUNCT
esutjss-287	324	18	m.	m.	NOUN
esutjss-287	324	19	m.	m.	NOUN
esutjss-287	324	20	,	,	PUNCT
esutjss-287	324	21	&	&	CCONJ
esutjss-287	324	22	rahman	rahman	PROPN
esutjss-287	324	23	,	,	PUNCT
esutjss-287	324	24	m.	m.	PROPN
esutjss-287	324	25	n.	n.	PROPN
esutjss-287	324	26	a.	a.	PROPN
esutjss-287	324	27	(	(	PUNCT
esutjss-287	324	28	2000	2000	NUM
esutjss-287	324	29	)	)	PUNCT
esutjss-287	324	30	.	.	PUNCT
esutjss-287	325	1	an	an	DET
esutjss-287	325	2	empirical	empirical	ADJ
esutjss-287	325	3	investigation	investigation	NOUN
esutjss-287	325	4	of	of	ADP
esutjss-287	325	5	use	use	NOUN
esutjss-287	325	6	of	of	ADP
esutjss-287	325	7	information	information	NOUN
esutjss-287	325	8	technology	technology	NOUN
esutjss-287	325	9	among	among	ADP
esutjss-287	325	10	small	small	ADJ
esutjss-287	325	11	and	and	CCONJ
esutjss-287	325	12	medium	medium	ADJ
esutjss-287	325	13	business	business	NOUN
esutjss-287	325	14	organizations	organization	NOUN
esutjss-287	325	15	:	:	PUNCT
esutjss-287	325	16	a	a	DET
esutjss-287	325	17	bruneian	bruneian	ADJ
esutjss-287	325	18	scenario	scenario	NOUN
esutjss-287	325	19	.	.	PUNCT
esutjss-287	326	1	the	the	DET
esutjss-287	326	2	electronic	electronic	ADJ
esutjss-287	326	3	journal	journal	NOUN
esutjss-287	326	4	of	of	ADP
esutjss-287	326	5	information	information	NOUN
esutjss-287	326	6	systems	system	NOUN
esutjss-287	326	7	in	in	ADP
esutjss-287	326	8	developing	develop	VERB
esutjss-287	326	9	countries	country	NOUN
esutjss-287	326	10	,	,	PUNCT
esutjss-287	326	11	2(1	2(1	NUM
esutjss-287	326	12	)	)	PUNCT
esutjss-287	326	13	,	,	PUNCT
esutjss-287	326	14	1	1	NUM
esutjss-287	326	15	-	-	SYM
esutjss-287	326	16	17	17	NUM
esutjss-287	326	17	.	.	PUNCT
esutjss-287	327	1	https://www.bartleby.com/essay/impact-of-electronic-banking-system-in-nigeria-fkph3jye3rzys	https://www.bartleby.com/essay/impact-of-electronic-banking-system-in-nigeria-fkph3jye3rzys	X
esutjss-287	327	2	https://www.bartleby.com/essay/impact-of-electronic-banking-system-in-nigeria-fkph3jye3rzys	https://www.bartleby.com/essay/impact-of-electronic-banking-system-in-nigeria-fkph3jye3rzys	PROPN
esutjss-287	327	3	http://www.acfe.com/uploadedfiles/acfe_website/content/rttn/2012-report-tonations.pdf	http://www.acfe.com/uploadedfiles/acfe_website/content/rttn/2012-report-tonations.pdf	X
esutjss-287	327	4	http://www.acfe.com/uploadedfiles/acfe_website/content/rttn/2012-report-tonations.pdf	http://www.acfe.com/uploadedfiles/acfe_website/content/rttn/2012-report-tonations.pdf	X
esutjss-287	327	5	655	655	NUM
esutjss-287	327	6	shanmugam	shanmugam	NOUN
esutjss-287	327	7	,	,	PUNCT
esutjss-287	327	8	j.	j.	PROPN
esutjss-287	327	9	k.	k.	PROPN
esutjss-287	327	10	,	,	PUNCT
esutjss-287	327	11	ali	ali	PROPN
esutjss-287	327	12	,	,	PUNCT
esutjss-287	327	13	a.	a.	PROPN
esutjss-287	327	14	,	,	PUNCT
esutjss-287	327	15	hassan	hassan	PROPN
esutjss-287	327	16	,	,	PUNCT
esutjss-287	327	17	m.	m.	NOUN
esutjss-287	327	18	,	,	PUNCT
esutjss-287	327	19	&	&	CCONJ
esutjss-287	327	20	haat	haat	PROPN
esutjss-287	327	21	,	,	PUNCT
esutjss-287	327	22	c.	c.	PROPN
esutjss-287	327	23	(	(	PUNCT
esutjss-287	327	24	2012	2012	NUM
esutjss-287	327	25	)	)	PUNCT
esutjss-287	327	26	.	.	PUNCT
esutjss-287	328	1	internal	internal	ADJ
esutjss-287	328	2	control	control	NOUN
esutjss-287	328	3	,	,	PUNCT
esutjss-287	328	4	risk	risk	NOUN
esutjss-287	328	5	management	management	NOUN
esutjss-287	328	6	and	and	CCONJ
esutjss-287	328	7	fraud	fraud	NOUN
esutjss-287	328	8	prevention	prevention	NOUN
esutjss-287	328	9	measures	measure	NOUN
esutjss-287	328	10	on	on	ADP
esutjss-287	328	11	smes	sme	NOUN
esutjss-287	328	12	:	:	PUNCT
esutjss-287	328	13	reliability	reliability	NOUN
esutjss-287	328	14	and	and	CCONJ
esutjss-287	328	15	validity	validity	NOUN
esutjss-287	328	16	of	of	ADP
esutjss-287	328	17	research	research	NOUN
esutjss-287	328	18	instrument	instrument	NOUN
esutjss-287	328	19	.	.	PUNCT
esutjss-287	329	1	small	small	ADJ
esutjss-287	329	2	,	,	PUNCT
esutjss-287	329	3	100	100	NUM
esutjss-287	329	4	,	,	PUNCT
esutjss-287	329	5	12	12	NUM
esutjss-287	329	6	-	-	SYM
esutjss-287	329	7	18	18	NUM
esutjss-287	329	8	.	.	PUNCT
esutjss-287	329	9	shanmugam	shanmugam	PROPN
esutjss-287	329	10	,	,	PUNCT
esutjss-287	329	11	j.	j.	PROPN
esutjss-287	329	12	k.	k.	PROPN
esutjss-287	329	13	,	,	PUNCT
esutjss-287	329	14	haat	haat	PROPN
esutjss-287	329	15	,	,	PUNCT
esutjss-287	329	16	m.	m.	NOUN
esutjss-287	329	17	h.	h.	PROPN
esutjss-287	329	18	c.	c.	PROPN
esutjss-287	329	19	,	,	PUNCT
esutjss-287	329	20	&	&	CCONJ
esutjss-287	329	21	ali	ali	PROPN
esutjss-287	329	22	,	,	PUNCT
esutjss-287	329	23	a.	a.	PROPN
esutjss-287	329	24	(	(	PUNCT
esutjss-287	329	25	2012	2012	NUM
esutjss-287	329	26	)	)	PUNCT
esutjss-287	329	27	.	.	PUNCT
esutjss-287	330	1	an	an	DET
esutjss-287	330	2	exploratory	exploratory	ADJ
esutjss-287	330	3	study	study	NOUN
esutjss-287	330	4	of	of	ADP
esutjss-287	330	5	internal	internal	ADJ
esutjss-287	330	6	control	control	NOUN
esutjss-287	330	7	and	and	CCONJ
esutjss-287	330	8	fraud	fraud	NOUN
esutjss-287	330	9	prevention	prevention	NOUN
esutjss-287	330	10	measures	measure	NOUN
esutjss-287	330	11	in	in	ADP
esutjss-287	330	12	smes	sme	NOUN
esutjss-287	330	13	.	.	PUNCT
esutjss-287	331	1	international	international	ADJ
esutjss-287	331	2	journal	journal	PROPN
esutjss-287	331	3	of	of	ADP
esutjss-287	331	4	business	business	NOUN
esutjss-287	331	5	research	research	NOUN
esutjss-287	331	6	and	and	CCONJ
esutjss-287	331	7	management	management	NOUN
esutjss-287	331	8	,	,	PUNCT
esutjss-287	331	9	3(2	3(2	NUM
esutjss-287	331	10	)	)	PUNCT
esutjss-287	331	11	,	,	PUNCT
esutjss-287	331	12	90	90	NUM
esutjss-287	331	13	-	-	SYM
esutjss-287	331	14	99	99	NUM
esutjss-287	331	15	.	.	PUNCT
esutjss-287	332	1	still	still	ADV
esutjss-287	332	2	,	,	PUNCT
esutjss-287	332	3	s.	s.	PROPN
esutjss-287	332	4	,	,	PUNCT
esutjss-287	332	5	&	&	CCONJ
esutjss-287	332	6	lehner	lehner	PROPN
esutjss-287	332	7	,	,	PUNCT
esutjss-287	332	8	m.	m.	NOUN
esutjss-287	332	9	(	(	PUNCT
esutjss-287	332	10	nd	nd	NOUN
esutjss-287	332	11	)	)	PUNCT
esutjss-287	332	12	.	.	PUNCT
esutjss-287	333	1	curbing	curb	VERB
esutjss-287	333	2	employee	employee	NOUN
esutjss-287	333	3	theft	theft	NOUN
esutjss-287	333	4	.	.	PUNCT
esutjss-287	334	1	human	human	ADJ
esutjss-287	334	2	resource	resource	NOUN
esutjss-287	334	3	executive	executive	PROPN
esutjss-287	334	4	online	online	NOUN
esutjss-287	334	5	.	.	PUNCT
esutjss-287	335	1	lrp	lrp	PROPN
esutjss-287	335	2	publications	publication	NOUN
esutjss-287	335	3	,	,	PUNCT
esutjss-287	335	4	retrieved	retrieve	VERB
esutjss-287	335	5	from	from	ADP
esutjss-287	335	6	http://www.hreonline.com/hre/story.jsp?storyid=250192419	http://www.hreonline.com/hre/story.jsp?storyid=250192419	X
esutjss-287	335	7	.	.	PUNCT
esutjss-287	335	8	stone	stone	PROPN
esutjss-287	335	9	,	,	PUNCT
esutjss-287	335	10	r.	r.	PROPN
esutjss-287	335	11	(	(	PUNCT
esutjss-287	335	12	2016	2016	NUM
esutjss-287	335	13	)	)	PUNCT
esutjss-287	335	14	.	.	PUNCT
esutjss-287	336	1	fraud	fraud	NOUN
esutjss-287	336	2	,	,	PUNCT
esutjss-287	336	3	security	security	NOUN
esutjss-287	336	4	,	,	PUNCT
esutjss-287	336	5	and	and	CCONJ
esutjss-287	336	6	controls	control	NOUN
esutjss-287	336	7	in	in	ADP
esutjss-287	336	8	small	small	ADJ
esutjss-287	336	9	businesses	business	NOUN
esutjss-287	336	10	:	:	PUNCT
esutjss-287	336	11	a	a	DET
esutjss-287	336	12	proposed	propose	VERB
esutjss-287	336	13	research	research	NOUN
esutjss-287	336	14	agenda	agenda	NOUN
esutjss-287	336	15	.	.	PUNCT
esutjss-287	337	1	journal	journal	PROPN
esutjss-287	337	2	of	of	ADP
esutjss-287	337	3	business	business	NOUN
esutjss-287	337	4	,	,	PUNCT
esutjss-287	337	5	1(3	1(3	NUM
esutjss-287	337	6	)	)	PUNCT
esutjss-287	337	7	,	,	PUNCT
esutjss-287	337	8	15	15	NUM
esutjss-287	337	9	-	-	SYM
esutjss-287	337	10	21	21	NUM
esutjss-287	337	11	.	.	PUNCT
esutjss-287	338	1	sunday	sunday	PROPN
esutjss-287	338	2	,	,	PUNCT
esutjss-287	338	3	o.	o.	PROPN
esutjss-287	338	4	,	,	PUNCT
esutjss-287	338	5	&	&	CCONJ
esutjss-287	338	6	fidelis	fidelis	PROPN
esutjss-287	338	7	,	,	PUNCT
esutjss-287	338	8	a.	a.	NOUN
esutjss-287	338	9	(	(	PUNCT
esutjss-287	338	10	2017	2017	NUM
esutjss-287	338	11	)	)	PUNCT
esutjss-287	338	12	.	.	PUNCT
esutjss-287	339	1	fraud	fraud	NOUN
esutjss-287	339	2	risk	risk	NOUN
esutjss-287	339	3	management	management	NOUN
esutjss-287	339	4	and	and	CCONJ
esutjss-287	339	5	sustainability	sustainability	NOUN
esutjss-287	339	6	of	of	ADP
esutjss-287	339	7	smes	sme	NOUN
esutjss-287	339	8	in	in	ADP
esutjss-287	339	9	nigeria	nigeria	PROPN
esutjss-287	339	10	.	.	PUNCT
esutjss-287	340	1	turner	turner	PROPN
esutjss-287	340	2	,	,	PUNCT
esutjss-287	340	3	l.	l.	PROPN
esutjss-287	340	4	&	&	CCONJ
esutjss-287	340	5	weickgenannt	weickgenannt	PROPN
esutjss-287	340	6	,	,	PUNCT
esutjss-287	340	7	a.	a.	NOUN
esutjss-287	340	8	(	(	PUNCT
esutjss-287	340	9	2013	2013	NUM
esutjss-287	340	10	)	)	PUNCT
esutjss-287	340	11	.	.	PUNCT
esutjss-287	341	1	accounting	account	VERB
esutjss-287	341	2	information	information	NOUN
esutjss-287	341	3	systems	system	NOUN
esutjss-287	341	4	:	:	PUNCT
esutjss-287	341	5	the	the	DET
esutjss-287	341	6	processes	process	NOUN
esutjss-287	341	7	and	and	CCONJ
esutjss-287	341	8	controls	control	NOUN
esutjss-287	341	9	,	,	PUNCT
esutjss-287	341	10	2nd	2nd	PROPN
esutjss-287	341	11	edition	edition	NOUN
esutjss-287	341	12	.	.	PUNCT
esutjss-287	342	1	hoboken	hoboken	PROPN
esutjss-287	342	2	,	,	PUNCT
esutjss-287	342	3	nj	nj	PROPN
esutjss-287	342	4	:	:	PUNCT
esutjss-287	342	5	john	john	PROPN
esutjss-287	342	6	wiley	wiley	PROPN
esutjss-287	342	7	&	&	CCONJ
esutjss-287	342	8	sons	son	NOUN
esutjss-287	342	9	.	.	PUNCT
esutjss-287	343	1	the	the	DET
esutjss-287	343	2	association	association	NOUN
esutjss-287	343	3	of	of	ADP
esutjss-287	343	4	certified	certify	VERB
esutjss-287	343	5	fraud	fraud	NOUN
esutjss-287	343	6	examiners	examiner	NOUN
esutjss-287	343	7	(	(	PUNCT
esutjss-287	343	8	2014	2014	NUM
esutjss-287	343	9	)	)	PUNCT
esutjss-287	343	10	.	.	PUNCT
esutjss-287	344	1	inform	inform	VERB
esutjss-287	344	2	the	the	DET
esutjss-287	344	3	countries	country	NOUN
esutjss-287	344	4	about	about	ADP
esutjss-287	344	5	fraud	fraud	NOUN
esutjss-287	344	6	and	and	CCONJ
esutjss-287	344	7	abuse	abuse	NOUN
esutjss-287	344	8	in	in	ADP
esutjss-287	344	9	the	the	DET
esutjss-287	344	10	workplace	workplace	NOUN
esutjss-287	344	11	.	.	PUNCT
esutjss-287	345	1	taken	take	VERB
esutjss-287	345	2	from	from	ADP
esutjss-287	345	3	the	the	DET
esutjss-287	345	4	2014	2014	NUM
esutjss-287	345	5	report	report	NOUN
esutjss-287	345	6	to	to	ADP
esutjss-287	345	7	nations	nation	NOUN
esutjss-287	345	8	(	(	PUNCT
esutjss-287	345	9	pdf	pdf	NOUN
esutjss-287	345	10	)	)	PUNCT
esutjss-287	345	11	at	at	ADP
esutjss-287	345	12	http://www.acfe.com/rttn/docs	http://www.acfe.com/rttn/docs	PROPN
esutjss-287	345	13	.	.	PUNCT
esutjss-287	346	1	the	the	DET
esutjss-287	346	2	certified	certify	VERB
esutjss-287	346	3	fraud	fraud	PROPN
esutjss-287	346	4	examiners	examiners	PROPN
esutjss-287	346	5	association	association	PROPN
esutjss-287	346	6	.	.	PUNCT
esutjss-287	347	1	report	report	NOUN
esutjss-287	347	2	to	to	ADP
esutjss-287	347	3	the	the	DET
esutjss-287	347	4	nation	nation	NOUN
esutjss-287	347	5	on	on	ADP
esutjss-287	347	6	occupational	occupational	ADJ
esutjss-287	347	7	fraud	fraud	NOUN
esutjss-287	347	8	and	and	CCONJ
esutjss-287	347	9	abuse	abuse	NOUN
esutjss-287	347	10	:	:	PUNCT
esutjss-287	347	11	the	the	DET
esutjss-287	347	12	2018	2018	NUM
esutjss-287	347	13	global	global	ADJ
esutjss-287	347	14	study	study	NOUN
esutjss-287	347	15	.	.	PUNCT
esutjss-287	348	1	u.s	u.s	PROPN
esutjss-287	348	2	.	.	PROPN
esutjss-287	348	3	chamber	chamber	PROPN
esutjss-287	348	4	of	of	ADP
esutjss-287	348	5	commerce	commerce	PROPN
esutjss-287	348	6	small	small	ADJ
esutjss-287	348	7	business	business	NOUN
esutjss-287	348	8	nation	nation	NOUN
esutjss-287	348	9	.	.	PUNCT
esutjss-287	349	1	(	(	PUNCT
esutjss-287	349	2	2009	2009	NUM
esutjss-287	349	3	)	)	PUNCT
esutjss-287	349	4	.	.	PUNCT
esutjss-287	350	1	“	"	PUNCT
esutjss-287	350	2	detecting	detect	VERB
esutjss-287	350	3	and	and	CCONJ
esutjss-287	350	4	deterring	deter	VERB
esutjss-287	350	5	fraud	fraud	NOUN
esutjss-287	350	6	in	in	ADP
esutjss-287	350	7	small	small	ADJ
esutjss-287	350	8	businesses	business	NOUN
esutjss-287	350	9	.	.	PUNCT
esutjss-287	350	10	”	"	PUNCT
esutjss-287	350	11	retrieved	retrieve	VERB
esutjss-287	350	12	from	from	ADP
esutjss-287	350	13	http://business.uschamber.com	http://business.uschamber.com	PROPN
esutjss-287	350	14	.	.	PUNCT
esutjss-287	351	1	ugwoke	ugwoke	PROPN
esutjss-287	351	2	,	,	PUNCT
esutjss-287	351	3	e.	e.	PROPN
esutjss-287	351	4	o.	o.	PROPN
esutjss-287	351	5	(	(	PUNCT
esutjss-287	351	6	2010	2010	NUM
esutjss-287	351	7	)	)	PUNCT
esutjss-287	351	8	.	.	PUNCT
esutjss-287	352	1	corporate	corporate	ADJ
esutjss-287	352	2	fraud	fraud	NOUN
esutjss-287	352	3	control	control	PROPN
esutjss-287	352	4	and	and	CCONJ
esutjss-287	352	5	prevention	prevention	NOUN
esutjss-287	352	6	systems	system	NOUN
esutjss-287	352	7	in	in	ADP
esutjss-287	352	8	commercial	commercial	ADJ
esutjss-287	352	9	banks	bank	NOUN
esutjss-287	352	10	in	in	ADP
esutjss-287	352	11	enugu	enugu	PROPN
esutjss-287	352	12	state	state	PROPN
esutjss-287	352	13	,	,	PUNCT
esutjss-287	352	14	nigeria	nigeria	PROPN
esutjss-287	352	15	(	(	PUNCT
esutjss-287	352	16	doctoral	doctoral	ADJ
esutjss-287	352	17	dissertation	dissertation	NOUN
esutjss-287	352	18	,	,	PUNCT
esutjss-287	352	19	thesis	thesis	NOUN
esutjss-287	352	20	submitted	submit	VERB
esutjss-287	352	21	to	to	ADP
esutjss-287	352	22	the	the	DET
esutjss-287	352	23	department	department	NOUN
esutjss-287	352	24	of	of	ADP
esutjss-287	352	25	vocational	vocational	ADJ
esutjss-287	352	26	teacher	teacher	NOUN
esutjss-287	352	27	education	education	NOUN
esutjss-287	352	28	(	(	PUNCT
esutjss-287	352	29	unpublished	unpublished	ADJ
esutjss-287	352	30	)	)	PUNCT
esutjss-287	352	31	.	.	PUNCT
esutjss-287	353	1	umar	umar	PROPN
esutjss-287	353	2	,	,	PUNCT
esutjss-287	353	3	h.	h.	PROPN
esutjss-287	353	4	,	,	PUNCT
esutjss-287	353	5	&	&	CCONJ
esutjss-287	353	6	umar	umar	PROPN
esutjss-287	353	7	-	-	PUNCT
esutjss-287	353	8	dikko	dikko	PROPN
esutjss-287	353	9	,	,	PUNCT
esutjss-287	353	10	m.	m.	NOUN
esutjss-287	353	11	(	(	PUNCT
esutjss-287	353	12	2018	2018	NUM
esutjss-287	353	13	)	)	PUNCT
esutjss-287	353	14	.	.	PUNCT
esutjss-287	354	1	effect	effect	NOUN
esutjss-287	354	2	of	of	ADP
esutjss-287	354	3	internal	internal	ADJ
esutjss-287	354	4	control	control	NOUN
esutjss-287	354	5	on	on	ADP
esutjss-287	354	6	performance	performance	NOUN
esutjss-287	354	7	of	of	ADP
esutjss-287	354	8	commercial	commercial	ADJ
esutjss-287	354	9	banks	bank	NOUN
esutjss-287	354	10	in	in	ADP
esutjss-287	354	11	nigeria	nigeria	PROPN
esutjss-287	354	12	:	:	PUNCT
esutjss-287	354	13	a	a	DET
esutjss-287	354	14	proposed	propose	VERB
esutjss-287	354	15	framework	framework	NOUN
esutjss-287	354	16	.	.	PUNCT
esutjss-287	355	1	sahel	sahel	PROPN
esutjss-287	355	2	analysts	analyst	NOUN
esutjss-287	355	3	:	:	PUNCT
esutjss-287	355	4	journal	journal	NOUN
esutjss-287	355	5	of	of	ADP
esutjss-287	355	6	management	management	NOUN
esutjss-287	355	7	sciences	sciences	PROPN
esutjss-287	355	8	,	,	PUNCT
esutjss-287	355	9	16(3	16(3	NOUN
esutjss-287	355	10	)	)	PUNCT
esutjss-287	355	11	,	,	PUNCT
esutjss-287	355	12	86	86	NUM
esutjss-287	355	13	-	-	SYM
esutjss-287	355	14	105	105	NUM
esutjss-287	355	15	.	.	PUNCT
esutjss-287	356	1	wolfe	wolfe	PROPN
esutjss-287	356	2	,	,	PUNCT
esutjss-287	356	3	d.	d.	PROPN
esutjss-287	356	4	,	,	PUNCT
esutjss-287	356	5	&	&	CCONJ
esutjss-287	356	6	hermanson	hermanson	PROPN
esutjss-287	356	7	,	,	PUNCT
esutjss-287	356	8	d.	d.	PROPN
esutjss-287	356	9	r.	r.	PROPN
esutjss-287	356	10	(	(	PUNCT
esutjss-287	356	11	2004	2004	NUM
esutjss-287	356	12	)	)	PUNCT
esutjss-287	356	13	.	.	PUNCT
esutjss-287	357	1	the	the	DET
esutjss-287	357	2	fraud	fraud	NOUN
esutjss-287	357	3	diamond	diamond	NOUN
esutjss-287	357	4	:	:	PUNCT
esutjss-287	357	5	considering	consider	VERB
esutjss-287	357	6	four	four	NUM
esutjss-287	357	7	elements	element	NOUN
esutjss-287	357	8	of	of	ADP
esutjss-287	357	9	fraud	fraud	NOUN
esutjss-287	357	10	.	.	PUNCT
esutjss-287	358	1	the	the	DET
esutjss-287	358	2	cpa	cpa	PROPN
esutjss-287	358	3	journal	journal	NOUN
esutjss-287	358	4	,	,	PUNCT
esutjss-287	358	5	74	74	NUM
esutjss-287	358	6	(	(	PUNCT
esutjss-287	358	7	12	12	NUM
esutjss-287	358	8	)	)	PUNCT
esutjss-287	358	9	,	,	PUNCT
esutjss-287	358	10	38	38	NUM
esutjss-287	358	11	-	-	SYM
esutjss-287	358	12	42	42	NUM
esutjss-287	358	13	.	.	PUNCT
esutjss-287	359	1	yuniarti	yuniarti	PROPN
esutjss-287	359	2	,	,	PUNCT
esutjss-287	359	3	r.	r.	PROPN
esutjss-287	359	4	d.	d.	PROPN
esutjss-287	359	5	,	,	PUNCT
esutjss-287	359	6	&	&	CCONJ
esutjss-287	359	7	ariandi	ariandi	PROPN
esutjss-287	359	8	,	,	PUNCT
esutjss-287	359	9	i.	i.	PROPN
esutjss-287	359	10	(	(	PUNCT
esutjss-287	359	11	2017	2017	NUM
esutjss-287	359	12	)	)	PUNCT
esutjss-287	359	13	.	.	PUNCT
esutjss-287	360	1	the	the	DET
esutjss-287	360	2	effect	effect	NOUN
esutjss-287	360	3	of	of	ADP
esutjss-287	360	4	internal	internal	ADJ
esutjss-287	360	5	control	control	NOUN
esutjss-287	360	6	and	and	CCONJ
esutjss-287	360	7	anti	anti	ADJ
esutjss-287	360	8	-	-	ADJ
esutjss-287	360	9	fraud	fraud	ADJ
esutjss-287	360	10	awareness	awareness	NOUN
esutjss-287	360	11	on	on	ADP
esutjss-287	360	12	fraud	fraud	NOUN
esutjss-287	360	13	prevention	prevention	NOUN
esutjss-287	360	14	(	(	PUNCT
esutjss-287	360	15	a	a	DET
esutjss-287	360	16	survey	survey	NOUN
esutjss-287	360	17	on	on	ADP
esutjss-287	360	18	inter	inter	ADJ
esutjss-287	360	19	-	-	ADJ
esutjss-287	360	20	governmental	governmental	ADJ
esutjss-287	360	21	organizations	organization	NOUN
esutjss-287	360	22	)	)	PUNCT
esutjss-287	360	23	.	.	PUNCT
esutjss-287	361	1	journal	journal	PROPN
esutjss-287	361	2	of	of	ADP
esutjss-287	361	3	economics	economic	NOUN
esutjss-287	361	4	,	,	PUNCT
esutjss-287	361	5	business	business	NOUN
esutjss-287	361	6	,	,	PUNCT
esutjss-287	361	7	and	and	CCONJ
esutjss-287	361	8	accountancy	accountancy	PROPN
esutjss-287	361	9	ventura	ventura	PROPN
esutjss-287	361	10	,	,	PUNCT
esutjss-287	361	11	20(1	20(1	NUM
esutjss-287	361	12	)	)	PUNCT
esutjss-287	361	13	,	,	PUNCT
esutjss-287	361	14	113	113	NUM
esutjss-287	361	15	-	-	SYM
esutjss-287	361	16	124	124	NUM
esutjss-287	361	17	.	.	PUNCT
esutjss-287	362	1	yusuf	yusuf	PROPN
esutjss-287	362	2	,	,	PUNCT
esutjss-287	362	3	t.	t.	PROPN
esutjss-287	362	4	o.	o.	PROPN
esutjss-287	362	5	,	,	PUNCT
esutjss-287	362	6	ajemunigbohun	ajemunigbohun	PROPN
esutjss-287	362	7	,	,	PUNCT
esutjss-287	362	8	s.	s.	PROPN
esutjss-287	362	9	s.	s.	PROPN
esutjss-287	362	10	,	,	PUNCT
esutjss-287	362	11	&	&	CCONJ
esutjss-287	362	12	alli	alli	PROPN
esutjss-287	362	13	,	,	PUNCT
esutjss-287	362	14	g.	g.	PROPN
esutjss-287	362	15	n.	n.	PROPN
esutjss-287	362	16	(	(	PUNCT
esutjss-287	362	17	2017	2017	NUM
esutjss-287	362	18	)	)	PUNCT
esutjss-287	362	19	.	.	PUNCT
esutjss-287	363	1	a	a	DET
esutjss-287	363	2	critical	critical	ADJ
esutjss-287	363	3	review	review	NOUN
esutjss-287	363	4	of	of	ADP
esutjss-287	363	5	insurance	insurance	NOUN
esutjss-287	363	6	claims	claim	NOUN
esutjss-287	363	7	management	management	NOUN
esutjss-287	363	8	:	:	PUNCT
esutjss-287	363	9	a	a	DET
esutjss-287	363	10	study	study	NOUN
esutjss-287	363	11	of	of	ADP
esutjss-287	363	12	selected	select	VERB
esutjss-287	363	13	insurance	insurance	NOUN
esutjss-287	363	14	companies	company	NOUN
esutjss-287	363	15	in	in	ADP
esutjss-287	363	16	nigeria	nigeria	PROPN
esutjss-287	363	17	.	.	PUNCT
esutjss-287	364	1	spoudaijournal	spoudaijournal	ADJ
esutjss-287	364	2	of	of	ADP
esutjss-287	364	3	economics	economic	NOUN
esutjss-287	364	4	and	and	CCONJ
esutjss-287	364	5	business	business	NOUN
esutjss-287	364	6	,	,	PUNCT
esutjss-287	364	7	67(2	67(2	NUM
esutjss-287	364	8	)	)	PUNCT
esutjss-287	364	9	,	,	PUNCT
esutjss-287	364	10	69	69	NUM
esutjss-287	364	11	-	-	SYM
esutjss-287	364	12	84	84	NUM
esutjss-287	364	13	.	.	PUNCT
esutjss-287	365	1	http://www.hreonline.com/hre/story.jsp?storyid=250192419	http://www.hreonline.com/hre/story.jsp?storyid=250192419	PRON
esutjss-287	365	2	http://www.acfe.com/rttn/docs	http://www.acfe.com/rttn/docs	X
esutjss-287	365	3	http://business.uschamber.com/	http://business.uschamber.com/	PROPN
esutjss-287	365	4	656	656	NUM
esutjss-287	365	5	zakari	zakari	NOUN
esutjss-287	365	6	,	,	PUNCT
esutjss-287	365	7	k.	k.	PROPN
esutjss-287	365	8	m.	m.	PROPN
esutjss-287	365	9	,	,	PUNCT
esutjss-287	365	10	nawawi	nawawi	PROPN
esutjss-287	365	11	,	,	PUNCT
esutjss-287	365	12	a.	a.	PROPN
esutjss-287	365	13	&	&	CCONJ
esutjss-287	365	14	salin	salin	PROPN
esutjss-287	365	15	,	,	PUNCT
esutjss-287	365	16	a.	a.	PROPN
esutjss-287	365	17	s.	s.	PROPN
esutjss-287	365	18	a.	a.	PROPN
esutjss-287	365	19	p.	p.	PROPN
esutjss-287	365	20	2016	2016	NUM
esutjss-287	365	21	.	.	PUNCT
esutjss-287	366	1	internal	internal	ADJ
esutjss-287	366	2	controls	control	NOUN
esutjss-287	366	3	and	and	CCONJ
esutjss-287	366	4	fraud	fraud	VERB
esutjss-287	366	5	empirical	empirical	ADJ
esutjss-287	366	6	evidence	evidence	NOUN
esutjss-287	366	7	from	from	ADP
esutjss-287	366	8	oil	oil	NOUN
esutjss-287	366	9	&	&	CCONJ
esutjss-287	366	10	gas	gas	NOUN
esutjss-287	366	11	company	company	NOUN
esutjss-287	366	12	.	.	PUNCT
esutjss-287	367	1	journal	journal	PROPN
esutjss-287	367	2	of	of	ADP
esutjss-287	367	3	financial	financial	ADJ
esutjss-287	367	4	crime	crime	NOUN
esutjss-287	367	5	23	23	NUM
esutjss-287	367	6	(	(	PUNCT
esutjss-287	367	7	4	4	NUM
esutjss-287	367	8	):	):	PUNCT
esutjss-287	367	9	1154–1168	1154–1168	NUM
esutjss-287	367	10	.	.	PUNCT
esutjss-287	367	11	page	page	NOUN
esutjss-287	367	12	7	7	NUM