id	sid	tid	token	lemma	pos
eistud-25694	1	1	103	103	NUM
eistud-25694	1	2	issn	issn	PROPN
eistud-25694	1	3	1822	1822	NUM
eistud-25694	1	4	—	—	PUNCT
eistud-25694	1	5	8402	8402	NUM
eistud-25694	1	6	european	european	ADJ
eistud-25694	1	7	integration	integration	NOUN
eistud-25694	1	8	studies	study	NOUN
eistud-25694	1	9	.	.	PUNCT
eistud-25694	2	1	2010	2010	NUM
eistud-25694	2	2	.	.	PUNCT
eistud-25694	3	1	no	no	DET
eistud-25694	3	2	4	4	NUM
eistud-25694	3	3	the	the	DET
eistud-25694	3	4	assessment	assessment	NOUN
eistud-25694	3	5	of	of	ADP
eistud-25694	3	6	finding	find	VERB
eistud-25694	3	7	in	in	ADP
eistud-25694	3	8	performed	perform	VERB
eistud-25694	3	9	functional	functional	ADJ
eistud-25694	3	10	audits	audits	NOUN
eistud-25694	3	11	–	–	PUNCT
eistud-25694	3	12	latvia	latvia	PROPN
eistud-25694	3	13	’s	’s	PART
eistud-25694	3	14	expierence	expierence	PROPN
eistud-25694	3	15	iveta	iveta	PROPN
eistud-25694	3	16	magone	magone	PROPN
eistud-25694	3	17	,	,	PUNCT
eistud-25694	3	18	inesa	inesa	PROPN
eistud-25694	3	19	voroncuka	voroncuka	PROPN
eistud-25694	3	20	university	university	PROPN
eistud-25694	3	21	of	of	ADP
eistud-25694	3	22	latvia	latvia	PROPN
eistud-25694	3	23	abstract	abstract	ADJ
eistud-25694	3	24	functional	functional	ADJ
eistud-25694	3	25	audits	audits	NOUN
eistud-25694	3	26	at	at	ADP
eistud-25694	3	27	the	the	DET
eistud-25694	3	28	state	state	NOUN
eistud-25694	3	29	administration	administration	PROPN
eistud-25694	3	30	of	of	ADP
eistud-25694	3	31	latvia	latvia	PROPN
eistud-25694	3	32	have	have	AUX
eistud-25694	3	33	been	be	AUX
eistud-25694	3	34	performed	perform	VERB
eistud-25694	3	35	since	since	SCONJ
eistud-25694	3	36	1999	1999	NUM
eistud-25694	3	37	.	.	PUNCT
eistud-25694	4	1	wider	wide	ADJ
eistud-25694	4	2	resonance	resonance	NOUN
eistud-25694	4	3	they	they	PRON
eistud-25694	4	4	gained	gain	VERB
eistud-25694	4	5	starting	start	VERB
eistud-25694	4	6	from	from	ADP
eistud-25694	4	7	2007	2007	NUM
eistud-25694	4	8	when	when	SCONJ
eistud-25694	4	9	all	all	DET
eistud-25694	4	10	state	state	NOUN
eistud-25694	4	11	administration	administration	NOUN
eistud-25694	4	12	institutions	institution	NOUN
eistud-25694	4	13	were	be	AUX
eistud-25694	4	14	ordered	order	VERB
eistud-25694	4	15	to	to	PART
eistud-25694	4	16	perform	perform	VERB
eistud-25694	4	17	them	they	PRON
eistud-25694	4	18	regularly	regularly	ADV
eistud-25694	4	19	.	.	PUNCT
eistud-25694	5	1	the	the	DET
eistud-25694	5	2	author	author	NOUN
eistud-25694	5	3	of	of	ADP
eistud-25694	5	4	the	the	DET
eistud-25694	5	5	research	research	NOUN
eistud-25694	5	6	has	have	AUX
eistud-25694	5	7	analysed	analyse	VERB
eistud-25694	5	8	22	22	NUM
eistud-25694	5	9	functional	functional	ADJ
eistud-25694	5	10	audit	audit	NOUN
eistud-25694	5	11	reports	report	NOUN
eistud-25694	5	12	,	,	PUNCT
eistud-25694	5	13	and	and	CCONJ
eistud-25694	5	14	6	6	NUM
eistud-25694	5	15	of	of	ADP
eistud-25694	5	16	them	they	PRON
eistud-25694	5	17	were	be	AUX
eistud-25694	5	18	related	relate	VERB
eistud-25694	5	19	to	to	ADP
eistud-25694	5	20	business	business	NOUN
eistud-25694	5	21	sector	sector	NOUN
eistud-25694	5	22	.	.	PUNCT
eistud-25694	6	1	the	the	DET
eistud-25694	6	2	article	article	NOUN
eistud-25694	6	3	’s	’s	PART
eistud-25694	6	4	scientific	scientific	ADJ
eistud-25694	6	5	problem	problem	NOUN
eistud-25694	6	6	is	be	AUX
eistud-25694	6	7	that	that	SCONJ
eistud-25694	6	8	,	,	PUNCT
eistud-25694	6	9	actually	actually	ADV
eistud-25694	6	10	,	,	PUNCT
eistud-25694	6	11	there	there	PRON
eistud-25694	6	12	are	be	VERB
eistud-25694	6	13	no	no	DET
eistud-25694	6	14	publications	publication	NOUN
eistud-25694	6	15	on	on	ADP
eistud-25694	6	16	functional	functional	ADJ
eistud-25694	6	17	audit	audit	NOUN
eistud-25694	6	18	performance	performance	NOUN
eistud-25694	6	19	and	and	CCONJ
eistud-25694	6	20	audit	audit	NOUN
eistud-25694	6	21	findings	finding	NOUN
eistud-25694	6	22	at	at	ADP
eistud-25694	6	23	the	the	DET
eistud-25694	6	24	state	state	NOUN
eistud-25694	6	25	administration	administration	NOUN
eistud-25694	6	26	.	.	PUNCT
eistud-25694	7	1	novelty	novelty	NOUN
eistud-25694	7	2	–	–	PUNCT
eistud-25694	7	3	besides	besides	SCONJ
eistud-25694	7	4	scientific	scientific	ADJ
eistud-25694	7	5	value	value	NOUN
eistud-25694	7	6	the	the	DET
eistud-25694	7	7	article	article	NOUN
eistud-25694	7	8	also	also	ADV
eistud-25694	7	9	has	have	VERB
eistud-25694	7	10	practical	practical	ADJ
eistud-25694	7	11	meaning	meaning	NOUN
eistud-25694	7	12	.	.	PUNCT
eistud-25694	8	1	the	the	DET
eistud-25694	8	2	facts	fact	NOUN
eistud-25694	8	3	stated	state	VERB
eistud-25694	8	4	in	in	ADP
eistud-25694	8	5	the	the	DET
eistud-25694	8	6	article	article	NOUN
eistud-25694	8	7	give	give	VERB
eistud-25694	8	8	assessment	assessment	NOUN
eistud-25694	8	9	on	on	ADP
eistud-25694	8	10	possible	possible	ADJ
eistud-25694	8	11	benefits	benefit	NOUN
eistud-25694	8	12	and	and	CCONJ
eistud-25694	8	13	at	at	ADP
eistud-25694	8	14	the	the	DET
eistud-25694	8	15	same	same	ADJ
eistud-25694	8	16	time	time	NOUN
eistud-25694	8	17	warn	warn	VERB
eistud-25694	8	18	about	about	ADP
eistud-25694	8	19	vain	vain	ADJ
eistud-25694	8	20	hopes	hope	NOUN
eistud-25694	8	21	revealing	reveal	VERB
eistud-25694	8	22	what	what	PRON
eistud-25694	8	23	should	should	AUX
eistud-25694	8	24	not	not	PART
eistud-25694	8	25	be	be	AUX
eistud-25694	8	26	expected	expect	VERB
eistud-25694	8	27	from	from	ADP
eistud-25694	8	28	such	such	ADJ
eistud-25694	8	29	audits	audit	NOUN
eistud-25694	8	30	.	.	PUNCT
eistud-25694	9	1	objects	object	NOUN
eistud-25694	9	2	–	–	PUNCT
eistud-25694	9	3	the	the	DET
eistud-25694	9	4	author	author	NOUN
eistud-25694	9	5	has	have	AUX
eistud-25694	9	6	analysed	analyse	VERB
eistud-25694	9	7	6	6	NUM
eistud-25694	9	8	business	business	NOUN
eistud-25694	9	9	sector	sector	NOUN
eistud-25694	9	10	reports	report	NOUN
eistud-25694	9	11	and	and	CCONJ
eistud-25694	9	12	16	16	NUM
eistud-25694	9	13	internal	internal	ADJ
eistud-25694	9	14	audit	audit	NOUN
eistud-25694	9	15	reports	report	NOUN
eistud-25694	9	16	of	of	ADP
eistud-25694	9	17	structural	structural	ADJ
eistud-25694	9	18	units	unit	NOUN
eistud-25694	9	19	submitted	submit	VERB
eistud-25694	9	20	by	by	ADP
eistud-25694	9	21	ministries	ministry	NOUN
eistud-25694	9	22	of	of	ADP
eistud-25694	9	23	the	the	DET
eistud-25694	9	24	republic	republic	NOUN
eistud-25694	9	25	of	of	ADP
eistud-25694	9	26	latvia	latvia	PROPN
eistud-25694	9	27	.	.	PUNCT
eistud-25694	10	1	aim	aim	VERB
eistud-25694	10	2	–	–	PUNCT
eistud-25694	10	3	to	to	PART
eistud-25694	10	4	study	study	VERB
eistud-25694	10	5	audit	audit	NOUN
eistud-25694	10	6	statements	statement	NOUN
eistud-25694	10	7	and	and	CCONJ
eistud-25694	10	8	proposals	proposal	NOUN
eistud-25694	10	9	and	and	CCONJ
eistud-25694	10	10	to	to	PART
eistud-25694	10	11	evaluate	evaluate	VERB
eistud-25694	10	12	the	the	DET
eistud-25694	10	13	quality	quality	NOUN
eistud-25694	10	14	of	of	ADP
eistud-25694	10	15	their	their	PRON
eistud-25694	10	16	recommendations	recommendation	NOUN
eistud-25694	10	17	.	.	PUNCT
eistud-25694	11	1	tasks	task	NOUN
eistud-25694	11	2	–	–	PUNCT
eistud-25694	11	3	firstly	firstly	ADV
eistud-25694	11	4	,	,	PUNCT
eistud-25694	11	5	to	to	PART
eistud-25694	11	6	evaluate	evaluate	VERB
eistud-25694	11	7	external	external	ADJ
eistud-25694	11	8	auditors	auditor	NOUN
eistud-25694	11	9	achievement	achievement	NOUN
eistud-25694	11	10	against	against	ADP
eistud-25694	11	11	interior	interior	ADJ
eistud-25694	11	12	auditors	auditor	NOUN
eistud-25694	11	13	achievement	achievement	NOUN
eistud-25694	11	14	.	.	PUNCT
eistud-25694	12	1	secondly	secondly	ADV
eistud-25694	12	2	,	,	PUNCT
eistud-25694	12	3	to	to	PART
eistud-25694	12	4	give	give	VERB
eistud-25694	12	5	general	general	ADJ
eistud-25694	12	6	indications	indication	NOUN
eistud-25694	12	7	to	to	ADP
eistud-25694	12	8	the	the	DET
eistud-25694	12	9	management	management	NOUN
eistud-25694	12	10	of	of	ADP
eistud-25694	12	11	institutions	institution	NOUN
eistud-25694	12	12	on	on	ADP
eistud-25694	12	13	what	what	PRON
eistud-25694	12	14	they	they	PRON
eistud-25694	12	15	can	can	AUX
eistud-25694	12	16	expect	expect	VERB
eistud-25694	12	17	and	and	CCONJ
eistud-25694	12	18	gain	gain	VERB
eistud-25694	12	19	from	from	ADP
eistud-25694	12	20	such	such	ADJ
eistud-25694	12	21	audits	audit	NOUN
eistud-25694	12	22	.	.	PUNCT
eistud-25694	13	1	research	research	NOUN
eistud-25694	13	2	methods	method	NOUN
eistud-25694	13	3	–	–	PUNCT
eistud-25694	13	4	functional	functional	ADJ
eistud-25694	13	5	and	and	CCONJ
eistud-25694	13	6	performance	performance	NOUN
eistud-25694	13	7	audits	audits	NOUN
eistud-25694	13	8	are	be	AUX
eistud-25694	13	9	basically	basically	ADV
eistud-25694	13	10	the	the	DET
eistud-25694	13	11	same	same	ADJ
eistud-25694	13	12	,	,	PUNCT
eistud-25694	13	13	and	and	CCONJ
eistud-25694	13	14	they	they	PRON
eistud-25694	13	15	are	be	AUX
eistud-25694	13	16	usually	usually	ADV
eistud-25694	13	17	performed	perform	VERB
eistud-25694	13	18	by	by	ADP
eistud-25694	13	19	the	the	DET
eistud-25694	13	20	supreme	supreme	PROPN
eistud-25694	13	21	audit	audit	PROPN
eistud-25694	13	22	institution	institution	NOUN
eistud-25694	13	23	(	(	PUNCT
eistud-25694	13	24	sai	sai	NOUN
eistud-25694	13	25	)	)	PUNCT
eistud-25694	13	26	where	where	SCONJ
eistud-25694	13	27	there	there	PRON
eistud-25694	13	28	are	be	VERB
eistud-25694	13	29	best	good	ADJ
eistud-25694	13	30	specialists	specialist	NOUN
eistud-25694	13	31	in	in	ADP
eistud-25694	13	32	this	this	DET
eistud-25694	13	33	field	field	NOUN
eistud-25694	13	34	.	.	PUNCT
eistud-25694	14	1	that	that	PRON
eistud-25694	14	2	is	be	AUX
eistud-25694	14	3	why	why	SCONJ
eistud-25694	14	4	besides	besides	SCONJ
eistud-25694	14	5	scientific	scientific	ADJ
eistud-25694	14	6	publications	publication	NOUN
eistud-25694	14	7	the	the	DET
eistud-25694	14	8	author	author	NOUN
eistud-25694	14	9	also	also	ADV
eistud-25694	14	10	has	have	AUX
eistud-25694	14	11	used	use	VERB
eistud-25694	14	12	sai	sai	PROPN
eistud-25694	14	13	standards	standard	NOUN
eistud-25694	14	14	,	,	PUNCT
eistud-25694	14	15	including	include	VERB
eistud-25694	14	16	intosai	intosai	PROPN
eistud-25694	14	17	.	.	PUNCT
eistud-25694	15	1	research	research	NOUN
eistud-25694	15	2	restrictions	restriction	NOUN
eistud-25694	15	3	–	–	PUNCT
eistud-25694	15	4	the	the	DET
eistud-25694	15	5	author	author	NOUN
eistud-25694	15	6	was	be	AUX
eistud-25694	15	7	not	not	PART
eistud-25694	15	8	able	able	ADJ
eistud-25694	15	9	to	to	PART
eistud-25694	15	10	give	give	VERB
eistud-25694	15	11	direct	direct	ADJ
eistud-25694	15	12	references	reference	NOUN
eistud-25694	15	13	to	to	ADP
eistud-25694	15	14	specific	specific	ADJ
eistud-25694	15	15	institutions	institution	NOUN
eistud-25694	15	16	and	and	CCONJ
eistud-25694	15	17	audit	audit	NOUN
eistud-25694	15	18	reports	report	NOUN
eistud-25694	15	19	because	because	SCONJ
eistud-25694	15	20	such	such	ADJ
eistud-25694	15	21	were	be	AUX
eistud-25694	15	22	the	the	DET
eistud-25694	15	23	conditions	condition	NOUN
eistud-25694	15	24	in	in	ADP
eistud-25694	15	25	order	order	NOUN
eistud-25694	15	26	to	to	PART
eistud-25694	15	27	receive	receive	VERB
eistud-25694	15	28	the	the	DET
eistud-25694	15	29	information	information	NOUN
eistud-25694	15	30	.	.	PUNCT
eistud-25694	16	1	the	the	DET
eistud-25694	16	2	author	author	NOUN
eistud-25694	16	3	basically	basically	ADV
eistud-25694	16	4	used	use	VERB
eistud-25694	16	5	qualitative	qualitative	ADJ
eistud-25694	16	6	data	datum	NOUN
eistud-25694	16	7	analysis	analysis	NOUN
eistud-25694	16	8	because	because	SCONJ
eistud-25694	16	9	the	the	DET
eistud-25694	16	10	audit	audit	NOUN
eistud-25694	16	11	reports	report	NOUN
eistud-25694	16	12	were	be	AUX
eistud-25694	16	13	radically	radically	ADV
eistud-25694	16	14	different	different	ADJ
eistud-25694	16	15	.	.	PUNCT
eistud-25694	17	1	result	result	NOUN
eistud-25694	17	2	–	–	PUNCT
eistud-25694	17	3	although	although	SCONJ
eistud-25694	17	4	functional	functional	ADJ
eistud-25694	17	5	audits	audits	NOUN
eistud-25694	17	6	are	be	AUX
eistud-25694	17	7	related	relate	VERB
eistud-25694	17	8	to	to	ADP
eistud-25694	17	9	evaluation	evaluation	NOUN
eistud-25694	17	10	of	of	ADP
eistud-25694	17	11	functions	function	NOUN
eistud-25694	17	12	,	,	PUNCT
eistud-25694	17	13	the	the	DET
eistud-25694	17	14	range	range	NOUN
eistud-25694	17	15	of	of	ADP
eistud-25694	17	16	issues	issue	NOUN
eistud-25694	17	17	exceeded	exceed	VERB
eistud-25694	17	18	it	it	PRON
eistud-25694	17	19	.	.	PUNCT
eistud-25694	18	1	function	function	NOUN
eistud-25694	18	2	evaluation	evaluation	NOUN
eistud-25694	18	3	based	base	VERB
eistud-25694	18	4	on	on	ADP
eistud-25694	18	5	documents	document	NOUN
eistud-25694	18	6	was	be	AUX
eistud-25694	18	7	accentuated	accentuate	VERB
eistud-25694	18	8	in	in	ADP
eistud-25694	18	9	function	function	NOUN
eistud-25694	18	10	analysis	analysis	NOUN
eistud-25694	18	11	,	,	PUNCT
eistud-25694	18	12	and	and	CCONJ
eistud-25694	18	13	it	it	PRON
eistud-25694	18	14	was	be	AUX
eistud-25694	18	15	significantly	significantly	ADV
eistud-25694	18	16	beneficial	beneficial	ADJ
eistud-25694	18	17	only	only	ADV
eistud-25694	18	18	in	in	ADP
eistud-25694	18	19	some	some	DET
eistud-25694	18	20	specific	specific	ADJ
eistud-25694	18	21	cases	case	NOUN
eistud-25694	18	22	.	.	PUNCT
eistud-25694	19	1	additionally	additionally	ADV
eistud-25694	19	2	,	,	PUNCT
eistud-25694	19	3	institution	institution	NOUN
eistud-25694	19	4	’s	’s	PART
eistud-25694	19	5	interior	interior	ADJ
eistud-25694	19	6	control	control	NOUN
eistud-25694	19	7	system	system	NOUN
eistud-25694	19	8	,	,	PUNCT
eistud-25694	19	9	necessary	necessary	ADJ
eistud-25694	19	10	improvements	improvement	NOUN
eistud-25694	19	11	in	in	ADP
eistud-25694	19	12	processes	process	NOUN
eistud-25694	19	13	,	,	PUNCT
eistud-25694	19	14	strategy	strategy	NOUN
eistud-25694	19	15	and	and	CCONJ
eistud-25694	19	16	resultative	resultative	ADJ
eistud-25694	19	17	indicators	indicator	NOUN
eistud-25694	19	18	were	be	AUX
eistud-25694	19	19	analysed	analyse	VERB
eistud-25694	19	20	and	and	CCONJ
eistud-25694	19	21	evaluated	evaluate	VERB
eistud-25694	19	22	.	.	PUNCT
eistud-25694	20	1	it	it	PRON
eistud-25694	20	2	showed	show	VERB
eistud-25694	20	3	that	that	SCONJ
eistud-25694	20	4	an	an	DET
eistud-25694	20	5	institution	institution	NOUN
eistud-25694	20	6	itself	itself	PRON
eistud-25694	20	7	should	should	AUX
eistud-25694	20	8	perform	perform	VERB
eistud-25694	20	9	elementary	elementary	ADJ
eistud-25694	20	10	improvements	improvement	NOUN
eistud-25694	20	11	in	in	ADP
eistud-25694	20	12	its	its	PRON
eistud-25694	20	13	work	work	NOUN
eistud-25694	20	14	before	before	ADP
eistud-25694	20	15	inviting	invite	VERB
eistud-25694	20	16	auditors	auditor	NOUN
eistud-25694	20	17	.	.	PUNCT
eistud-25694	21	1	the	the	DET
eistud-25694	21	2	achievement	achievement	NOUN
eistud-25694	21	3	of	of	ADP
eistud-25694	21	4	internal	internal	ADJ
eistud-25694	21	5	auditors	auditor	NOUN
eistud-25694	21	6	and	and	CCONJ
eistud-25694	21	7	business	business	NOUN
eistud-25694	21	8	auditors	auditor	NOUN
eistud-25694	21	9	was	be	AUX
eistud-25694	21	10	different	different	ADJ
eistud-25694	21	11	.	.	PUNCT
eistud-25694	22	1	on	on	ADP
eistud-25694	22	2	average	average	ADJ
eistud-25694	22	3	the	the	DET
eistud-25694	22	4	achievement	achievement	NOUN
eistud-25694	22	5	of	of	ADP
eistud-25694	22	6	business	business	NOUN
eistud-25694	22	7	auditors	auditor	NOUN
eistud-25694	22	8	was	be	AUX
eistud-25694	22	9	more	more	ADV
eistud-25694	22	10	qualitative	qualitative	ADJ
eistud-25694	22	11	but	but	CCONJ
eistud-25694	22	12	also	also	ADV
eistud-25694	22	13	more	more	ADV
eistud-25694	22	14	expensive	expensive	ADJ
eistud-25694	22	15	.	.	PUNCT
eistud-25694	23	1	the	the	DET
eistud-25694	23	2	achievement	achievement	NOUN
eistud-25694	23	3	of	of	ADP
eistud-25694	23	4	internal	internal	ADJ
eistud-25694	23	5	auditors	auditor	NOUN
eistud-25694	23	6	can	can	AUX
eistud-25694	23	7	be	be	AUX
eistud-25694	23	8	divided	divide	VERB
eistud-25694	23	9	in	in	ADP
eistud-25694	23	10	two	two	NUM
eistud-25694	23	11	parts	part	NOUN
eistud-25694	23	12	–	–	PUNCT
eistud-25694	23	13	the	the	DET
eistud-25694	23	14	ones	one	NOUN
eistud-25694	23	15	who	who	PRON
eistud-25694	23	16	just	just	ADV
eistud-25694	23	17	generally	generally	ADV
eistud-25694	23	18	compared	compare	VERB
eistud-25694	23	19	the	the	DET
eistud-25694	23	20	documents	document	NOUN
eistud-25694	23	21	,	,	PUNCT
eistud-25694	23	22	which	which	PRON
eistud-25694	23	23	were	be	AUX
eistud-25694	23	24	not	not	PART
eistud-25694	23	25	very	very	ADV
eistud-25694	23	26	beneficial	beneficial	ADJ
eistud-25694	23	27	,	,	PUNCT
eistud-25694	23	28	and	and	CCONJ
eistud-25694	23	29	the	the	DET
eistud-25694	23	30	others	other	NOUN
eistud-25694	23	31	who	who	PRON
eistud-25694	23	32	could	could	AUX
eistud-25694	23	33	serve	serve	VERB
eistud-25694	23	34	as	as	ADP
eistud-25694	23	35	a	a	DET
eistud-25694	23	36	perfect	perfect	ADJ
eistud-25694	23	37	model	model	NOUN
eistud-25694	23	38	on	on	ADP
eistud-25694	23	39	how	how	SCONJ
eistud-25694	23	40	functional	functional	ADJ
eistud-25694	23	41	audits	audits	NOUN
eistud-25694	23	42	should	should	AUX
eistud-25694	23	43	be	be	AUX
eistud-25694	23	44	performed	perform	VERB
eistud-25694	23	45	because	because	SCONJ
eistud-25694	23	46	they	they	PRON
eistud-25694	23	47	had	have	AUX
eistud-25694	23	48	revealed	reveal	VERB
eistud-25694	23	49	the	the	DET
eistud-25694	23	50	main	main	ADJ
eistud-25694	23	51	problem	problem	NOUN
eistud-25694	23	52	issues	issue	NOUN
eistud-25694	23	53	.	.	PUNCT
eistud-25694	24	1	keywords	keyword	NOUN
eistud-25694	24	2	:	:	PUNCT
eistud-25694	24	3	functional	functional	ADJ
eistud-25694	24	4	audit	audit	NOUN
eistud-25694	24	5	,	,	PUNCT
eistud-25694	24	6	latvia	latvia	PROPN
eistud-25694	24	7	,	,	PUNCT
eistud-25694	24	8	state	state	NOUN
eistud-25694	24	9	administration	administration	NOUN
eistud-25694	24	10	.	.	PUNCT
eistud-25694	25	1	introduction	introduction	NOUN
eistud-25694	25	2	latvia	latvia	PROPN
eistud-25694	25	3	has	have	AUX
eistud-25694	25	4	embarked	embark	VERB
eistud-25694	25	5	on	on	ADP
eistud-25694	25	6	the	the	DET
eistud-25694	25	7	functional	functional	ADJ
eistud-25694	25	8	auditing	auditing	NOUN
eistud-25694	25	9	since	since	SCONJ
eistud-25694	25	10	1999	1999	NUM
eistud-25694	25	11	,	,	PUNCT
eistud-25694	25	12	making	make	VERB
eistud-25694	25	13	shorter	short	ADJ
eistud-25694	25	14	or	or	CCONJ
eistud-25694	25	15	longer	long	ADJ
eistud-25694	25	16	breaks	break	NOUN
eistud-25694	25	17	in	in	ADP
eistud-25694	25	18	the	the	DET
eistud-25694	25	19	process	process	NOUN
eistud-25694	25	20	.	.	PUNCT
eistud-25694	26	1	the	the	DET
eistud-25694	26	2	year	year	NOUN
eistud-25694	26	3	2007	2007	NUM
eistud-25694	26	4	should	should	AUX
eistud-25694	26	5	be	be	AUX
eistud-25694	26	6	mentioned	mention	VERB
eistud-25694	26	7	as	as	ADP
eistud-25694	26	8	a	a	DET
eistud-25694	26	9	period	period	NOUN
eistud-25694	26	10	of	of	ADP
eistud-25694	26	11	the	the	DET
eistud-25694	26	12	highest	high	ADJ
eistud-25694	26	13	activity	activity	NOUN
eistud-25694	26	14	in	in	ADP
eistud-25694	26	15	the	the	DET
eistud-25694	26	16	functional	functional	ADJ
eistud-25694	26	17	audit	audit	NOUN
eistud-25694	26	18	conduct	conduct	NOUN
eistud-25694	26	19	,	,	PUNCT
eistud-25694	26	20	when	when	SCONJ
eistud-25694	26	21	the	the	DET
eistud-25694	26	22	cabinet	cabinet	NOUN
eistud-25694	26	23	of	of	ADP
eistud-25694	26	24	ministers	minister	NOUN
eistud-25694	26	25	gave	give	VERB
eistud-25694	26	26	instructions	instruction	NOUN
eistud-25694	26	27	to	to	PART
eistud-25694	26	28	have	have	VERB
eistud-25694	26	29	the	the	DET
eistud-25694	26	30	functional	functional	ADJ
eistud-25694	26	31	audit	audit	NOUN
eistud-25694	26	32	carried	carry	VERB
eistud-25694	26	33	out	out	ADP
eistud-25694	26	34	in	in	ADP
eistud-25694	26	35	all	all	DET
eistud-25694	26	36	ministries	ministry	NOUN
eistud-25694	26	37	and	and	CCONJ
eistud-25694	26	38	their	their	PRON
eistud-25694	26	39	subordinate	subordinate	ADJ
eistud-25694	26	40	agencies	agency	NOUN
eistud-25694	26	41	and	and	CCONJ
eistud-25694	26	42	the	the	DET
eistud-25694	26	43	established	establish	VERB
eistud-25694	26	44	facts	fact	NOUN
eistud-25694	26	45	reported	report	VERB
eistud-25694	26	46	to	to	ADP
eistud-25694	26	47	the	the	DET
eistud-25694	26	48	government	government	NOUN
eistud-25694	26	49	(	(	PUNCT
eistud-25694	26	50	ministru	ministru	PROPN
eistud-25694	26	51	kabinets	kabinet	NOUN
eistud-25694	26	52	,	,	PUNCT
eistud-25694	26	53	2007	2007	NUM
eistud-25694	26	54	)	)	PUNCT
eistud-25694	26	55	.	.	PUNCT
eistud-25694	27	1	the	the	DET
eistud-25694	27	2	article	article	NOUN
eistud-25694	27	3	’s	’s	PART
eistud-25694	27	4	scientific	scientific	ADJ
eistud-25694	27	5	problem	problem	NOUN
eistud-25694	27	6	is	be	AUX
eistud-25694	27	7	that	that	SCONJ
eistud-25694	27	8	,	,	PUNCT
eistud-25694	27	9	actually	actually	ADV
eistud-25694	27	10	,	,	PUNCT
eistud-25694	27	11	there	there	PRON
eistud-25694	27	12	are	be	VERB
eistud-25694	27	13	no	no	DET
eistud-25694	27	14	publications	publication	NOUN
eistud-25694	27	15	on	on	ADP
eistud-25694	27	16	functional	functional	ADJ
eistud-25694	27	17	audit	audit	NOUN
eistud-25694	27	18	performance	performance	NOUN
eistud-25694	27	19	and	and	CCONJ
eistud-25694	27	20	audit	audit	NOUN
eistud-25694	27	21	findings	finding	NOUN
eistud-25694	27	22	at	at	ADP
eistud-25694	27	23	the	the	DET
eistud-25694	27	24	state	state	NOUN
eistud-25694	27	25	administration	administration	NOUN
eistud-25694	27	26	.	.	PUNCT
eistud-25694	28	1	novelty	novelty	NOUN
eistud-25694	28	2	–	–	PUNCT
eistud-25694	28	3	besides	besides	SCONJ
eistud-25694	28	4	scientific	scientific	ADJ
eistud-25694	28	5	value	value	NOUN
eistud-25694	28	6	the	the	DET
eistud-25694	28	7	article	article	NOUN
eistud-25694	28	8	also	also	ADV
eistud-25694	28	9	has	have	VERB
eistud-25694	28	10	practical	practical	ADJ
eistud-25694	28	11	meaning	meaning	NOUN
eistud-25694	28	12	.	.	PUNCT
eistud-25694	29	1	the	the	DET
eistud-25694	29	2	facts	fact	NOUN
eistud-25694	29	3	stated	state	VERB
eistud-25694	29	4	in	in	ADP
eistud-25694	29	5	the	the	DET
eistud-25694	29	6	article	article	NOUN
eistud-25694	29	7	give	give	VERB
eistud-25694	29	8	assessment	assessment	NOUN
eistud-25694	29	9	on	on	ADP
eistud-25694	29	10	possible	possible	ADJ
eistud-25694	29	11	benefits	benefit	NOUN
eistud-25694	29	12	and	and	CCONJ
eistud-25694	29	13	at	at	ADP
eistud-25694	29	14	the	the	DET
eistud-25694	29	15	same	same	ADJ
eistud-25694	29	16	time	time	NOUN
eistud-25694	29	17	warn	warn	VERB
eistud-25694	29	18	about	about	ADP
eistud-25694	29	19	vain	vain	ADJ
eistud-25694	29	20	hopes	hope	NOUN
eistud-25694	29	21	revealing	reveal	VERB
eistud-25694	29	22	what	what	PRON
eistud-25694	29	23	should	should	AUX
eistud-25694	29	24	not	not	PART
eistud-25694	29	25	be	be	AUX
eistud-25694	29	26	expected	expect	VERB
eistud-25694	29	27	from	from	ADP
eistud-25694	29	28	such	such	ADJ
eistud-25694	29	29	audits	audit	NOUN
eistud-25694	29	30	.	.	PUNCT
eistud-25694	30	1	objects	object	NOUN
eistud-25694	30	2	–	–	PUNCT
eistud-25694	30	3	the	the	DET
eistud-25694	30	4	author	author	NOUN
eistud-25694	30	5	has	have	AUX
eistud-25694	30	6	analysed	analyse	VERB
eistud-25694	30	7	6	6	NUM
eistud-25694	30	8	business	business	NOUN
eistud-25694	30	9	sector	sector	NOUN
eistud-25694	30	10	reports	report	NOUN
eistud-25694	30	11	and	and	CCONJ
eistud-25694	30	12	16	16	NUM
eistud-25694	30	13	internal	internal	ADJ
eistud-25694	30	14	audit	audit	NOUN
eistud-25694	30	15	reports	report	NOUN
eistud-25694	30	16	of	of	ADP
eistud-25694	30	17	structural	structural	ADJ
eistud-25694	30	18	units	unit	NOUN
eistud-25694	30	19	submitted	submit	VERB
eistud-25694	30	20	by	by	ADP
eistud-25694	30	21	ministries	ministry	NOUN
eistud-25694	30	22	of	of	ADP
eistud-25694	30	23	the	the	DET
eistud-25694	30	24	republic	republic	NOUN
eistud-25694	30	25	of	of	ADP
eistud-25694	30	26	latvia	latvia	PROPN
eistud-25694	30	27	.	.	PUNCT
eistud-25694	31	1	issn	issn	PROPN
eistud-25694	31	2	1822	1822	NUM
eistud-25694	31	3	-	-	SYM
eistud-25694	31	4	8402	8402	NUM
eistud-25694	31	5	european	european	ADJ
eistud-25694	31	6	integration	integration	NOUN
eistud-25694	31	7	studies	study	NOUN
eistud-25694	31	8	.	.	PUNCT
eistud-25694	32	1	2010	2010	NUM
eistud-25694	32	2	.	.	PUNCT
eistud-25694	33	1	no	no	DET
eistud-25694	33	2	4	4	NUM
eistud-25694	33	3	104	104	NUM
eistud-25694	33	4	aim	aim	NOUN
eistud-25694	33	5	–	–	PUNCT
eistud-25694	33	6	to	to	PART
eistud-25694	33	7	study	study	VERB
eistud-25694	33	8	audit	audit	NOUN
eistud-25694	33	9	statements	statement	NOUN
eistud-25694	33	10	and	and	CCONJ
eistud-25694	33	11	proposals	proposal	NOUN
eistud-25694	33	12	and	and	CCONJ
eistud-25694	33	13	to	to	PART
eistud-25694	33	14	evaluate	evaluate	VERB
eistud-25694	33	15	the	the	DET
eistud-25694	33	16	quality	quality	NOUN
eistud-25694	33	17	of	of	ADP
eistud-25694	33	18	their	their	PRON
eistud-25694	33	19	recommendations	recommendation	NOUN
eistud-25694	33	20	.	.	PUNCT
eistud-25694	34	1	tasks	task	NOUN
eistud-25694	34	2	–	–	PUNCT
eistud-25694	34	3	firstly	firstly	ADV
eistud-25694	34	4	,	,	PUNCT
eistud-25694	34	5	to	to	PART
eistud-25694	34	6	evaluate	evaluate	VERB
eistud-25694	34	7	external	external	ADJ
eistud-25694	34	8	auditors	auditor	NOUN
eistud-25694	34	9	achievement	achievement	NOUN
eistud-25694	34	10	against	against	ADP
eistud-25694	34	11	interior	interior	ADJ
eistud-25694	34	12	auditors	auditor	NOUN
eistud-25694	34	13	achievement	achievement	NOUN
eistud-25694	34	14	.	.	PUNCT
eistud-25694	35	1	secondly	secondly	ADV
eistud-25694	35	2	,	,	PUNCT
eistud-25694	35	3	to	to	PART
eistud-25694	35	4	give	give	VERB
eistud-25694	35	5	general	general	ADJ
eistud-25694	35	6	indications	indication	NOUN
eistud-25694	35	7	to	to	ADP
eistud-25694	35	8	the	the	DET
eistud-25694	35	9	management	management	NOUN
eistud-25694	35	10	of	of	ADP
eistud-25694	35	11	institutions	institution	NOUN
eistud-25694	35	12	on	on	ADP
eistud-25694	35	13	what	what	PRON
eistud-25694	35	14	they	they	PRON
eistud-25694	35	15	can	can	AUX
eistud-25694	35	16	expect	expect	VERB
eistud-25694	35	17	and	and	CCONJ
eistud-25694	35	18	gain	gain	VERB
eistud-25694	35	19	from	from	ADP
eistud-25694	35	20	such	such	ADJ
eistud-25694	35	21	audits	audit	NOUN
eistud-25694	35	22	.	.	PUNCT
eistud-25694	36	1	research	research	NOUN
eistud-25694	36	2	methods	method	NOUN
eistud-25694	36	3	–	–	PUNCT
eistud-25694	36	4	functional	functional	ADJ
eistud-25694	36	5	and	and	CCONJ
eistud-25694	36	6	performance	performance	NOUN
eistud-25694	36	7	audits	audits	NOUN
eistud-25694	36	8	are	be	AUX
eistud-25694	36	9	basically	basically	ADV
eistud-25694	36	10	the	the	DET
eistud-25694	36	11	same	same	ADJ
eistud-25694	36	12	,	,	PUNCT
eistud-25694	36	13	and	and	CCONJ
eistud-25694	36	14	they	they	PRON
eistud-25694	36	15	are	be	AUX
eistud-25694	36	16	usually	usually	ADV
eistud-25694	36	17	performed	perform	VERB
eistud-25694	36	18	by	by	ADP
eistud-25694	36	19	the	the	DET
eistud-25694	36	20	supreme	supreme	PROPN
eistud-25694	36	21	audit	audit	PROPN
eistud-25694	36	22	institution	institution	NOUN
eistud-25694	36	23	(	(	PUNCT
eistud-25694	36	24	sai	sai	NOUN
eistud-25694	36	25	)	)	PUNCT
eistud-25694	36	26	where	where	SCONJ
eistud-25694	36	27	there	there	PRON
eistud-25694	36	28	are	be	VERB
eistud-25694	36	29	best	good	ADJ
eistud-25694	36	30	specialists	specialist	NOUN
eistud-25694	36	31	in	in	ADP
eistud-25694	36	32	this	this	DET
eistud-25694	36	33	field	field	NOUN
eistud-25694	36	34	.	.	PUNCT
eistud-25694	37	1	that	that	PRON
eistud-25694	37	2	is	be	AUX
eistud-25694	37	3	why	why	SCONJ
eistud-25694	37	4	besides	besides	SCONJ
eistud-25694	37	5	scientific	scientific	ADJ
eistud-25694	37	6	publications	publication	NOUN
eistud-25694	37	7	the	the	DET
eistud-25694	37	8	author	author	NOUN
eistud-25694	37	9	also	also	ADV
eistud-25694	37	10	has	have	AUX
eistud-25694	37	11	used	use	VERB
eistud-25694	37	12	sai	sai	PROPN
eistud-25694	37	13	standards	standard	NOUN
eistud-25694	37	14	,	,	PUNCT
eistud-25694	37	15	including	include	VERB
eistud-25694	37	16	intosai	intosai	PROPN
eistud-25694	37	17	.	.	PUNCT
eistud-25694	38	1	research	research	NOUN
eistud-25694	38	2	restrictions	restriction	NOUN
eistud-25694	38	3	–	–	PUNCT
eistud-25694	38	4	the	the	DET
eistud-25694	38	5	author	author	NOUN
eistud-25694	38	6	was	be	AUX
eistud-25694	38	7	not	not	PART
eistud-25694	38	8	able	able	ADJ
eistud-25694	38	9	to	to	PART
eistud-25694	38	10	give	give	VERB
eistud-25694	38	11	direct	direct	ADJ
eistud-25694	38	12	references	reference	NOUN
eistud-25694	38	13	to	to	ADP
eistud-25694	38	14	specific	specific	ADJ
eistud-25694	38	15	institutions	institution	NOUN
eistud-25694	38	16	and	and	CCONJ
eistud-25694	38	17	audit	audit	NOUN
eistud-25694	38	18	reports	report	NOUN
eistud-25694	38	19	because	because	SCONJ
eistud-25694	38	20	such	such	ADJ
eistud-25694	38	21	were	be	AUX
eistud-25694	38	22	the	the	DET
eistud-25694	38	23	conditions	condition	NOUN
eistud-25694	38	24	in	in	ADP
eistud-25694	38	25	order	order	NOUN
eistud-25694	38	26	to	to	PART
eistud-25694	38	27	receive	receive	VERB
eistud-25694	38	28	the	the	DET
eistud-25694	38	29	information	information	NOUN
eistud-25694	38	30	.	.	PUNCT
eistud-25694	39	1	the	the	DET
eistud-25694	39	2	authors	author	NOUN
eistud-25694	39	3	basically	basically	ADV
eistud-25694	39	4	used	use	VERB
eistud-25694	39	5	qualitative	qualitative	ADJ
eistud-25694	39	6	data	datum	NOUN
eistud-25694	39	7	analysis	analysis	NOUN
eistud-25694	39	8	because	because	SCONJ
eistud-25694	39	9	the	the	DET
eistud-25694	39	10	audit	audit	NOUN
eistud-25694	39	11	reports	report	NOUN
eistud-25694	39	12	were	be	AUX
eistud-25694	39	13	radically	radically	ADV
eistud-25694	39	14	different	different	ADJ
eistud-25694	39	15	.	.	PUNCT
eistud-25694	40	1	performance	performance	NOUN
eistud-25694	40	2	audit	audit	NOUN
eistud-25694	40	3	is	be	AUX
eistud-25694	40	4	advanced	advanced	ADJ
eistud-25694	40	5	management	management	NOUN
eistud-25694	40	6	tool	tool	NOUN
eistud-25694	40	7	that	that	PRON
eistud-25694	40	8	is	be	AUX
eistud-25694	40	9	becoming	become	VERB
eistud-25694	40	10	more	more	ADV
eistud-25694	40	11	and	and	CCONJ
eistud-25694	40	12	more	more	ADV
eistud-25694	40	13	sophisticated	sophisticated	ADJ
eistud-25694	40	14	(	(	PUNCT
eistud-25694	40	15	daujotaite	daujotaite	ADJ
eistud-25694	40	16	and	and	CCONJ
eistud-25694	40	17	mačerinskiene	mačerinskiene	ADJ
eistud-25694	40	18	,	,	PUNCT
eistud-25694	40	19	2008	2008	NUM
eistud-25694	40	20	)	)	PUNCT
eistud-25694	40	21	.	.	PUNCT
eistud-25694	41	1	nevertheless	nevertheless	ADV
eistud-25694	41	2	,	,	PUNCT
eistud-25694	41	3	it	it	PRON
eistud-25694	41	4	should	should	AUX
eistud-25694	41	5	be	be	AUX
eistud-25694	41	6	stated	state	VERB
eistud-25694	41	7	that	that	SCONJ
eistud-25694	41	8	the	the	DET
eistud-25694	41	9	published	publish	VERB
eistud-25694	41	10	works	work	VERB
eistud-25694	41	11	about	about	ADP
eistud-25694	41	12	performance	performance	NOUN
eistud-25694	41	13	audit	audit	NOUN
eistud-25694	41	14	leave	leave	VERB
eistud-25694	41	15	much	much	ADJ
eistud-25694	41	16	to	to	PART
eistud-25694	41	17	be	be	AUX
eistud-25694	41	18	desired	desire	VERB
eistud-25694	41	19	.	.	PUNCT
eistud-25694	42	1	the	the	DET
eistud-25694	42	2	persons	person	NOUN
eistud-25694	42	3	writing	write	VERB
eistud-25694	42	4	about	about	ADP
eistud-25694	42	5	performance	performance	NOUN
eistud-25694	42	6	audit	audit	NOUN
eistud-25694	42	7	do	do	AUX
eistud-25694	42	8	not	not	PART
eistud-25694	42	9	review	review	VERB
eistud-25694	42	10	the	the	DET
eistud-25694	42	11	functional	functional	ADJ
eistud-25694	42	12	auditing	auditing	NOUN
eistud-25694	42	13	aspects	aspect	NOUN
eistud-25694	42	14	(	(	PUNCT
eistud-25694	42	15	pollitt	pollitt	X
eistud-25694	42	16	et	et	NOUN
eistud-25694	42	17	al	al	PROPN
eistud-25694	42	18	.	.	PROPN
eistud-25694	42	19	,1999	,1999	PROPN
eistud-25694	42	20	;	;	PUNCT
eistud-25694	42	21	dittenhofer,2001	dittenhofer,2001	NOUN
eistud-25694	42	22	;	;	PUNCT
eistud-25694	42	23	lonsdale,2000	lonsdale,2000	NOUN
eistud-25694	42	24	)	)	PUNCT
eistud-25694	42	25	detailed	detailed	ADJ
eistud-25694	42	26	deductions	deduction	NOUN
eistud-25694	42	27	about	about	ADP
eistud-25694	42	28	functional	functional	ADJ
eistud-25694	42	29	audit	audit	NOUN
eistud-25694	42	30	are	be	AUX
eistud-25694	42	31	available	available	ADJ
eistud-25694	42	32	in	in	ADP
eistud-25694	42	33	the	the	DET
eistud-25694	42	34	work	work	NOUN
eistud-25694	42	35	by	by	ADP
eistud-25694	42	36	sakc	sakc	PROPN
eistud-25694	42	37	and	and	CCONJ
eistud-25694	42	38	saidi	saidi	PROPN
eistud-25694	42	39	.	.	PUNCT
eistud-25694	43	1	(	(	PUNCT
eistud-25694	43	2	sack	sack	NOUN
eistud-25694	43	3	and	and	CCONJ
eistud-25694	43	4	saidi,1997	saidi,1997	NOUN
eistud-25694	43	5	)	)	PUNCT
eistud-25694	43	6	.	.	PUNCT
eistud-25694	44	1	some	some	DET
eistud-25694	44	2	authors	author	NOUN
eistud-25694	44	3	give	give	VERB
eistud-25694	44	4	a	a	DET
eistud-25694	44	5	review	review	NOUN
eistud-25694	44	6	of	of	ADP
eistud-25694	44	7	the	the	DET
eistud-25694	44	8	functional	functional	ADJ
eistud-25694	44	9	appraisal	appraisal	NOUN
eistud-25694	44	10	occasionally	occasionally	ADV
eistud-25694	44	11	for	for	ADP
eistud-25694	44	12	example	example	NOUN
eistud-25694	44	13	,	,	PUNCT
eistud-25694	44	14	function	function	VERB
eistud-25694	44	15	analyses	analysis	NOUN
eistud-25694	44	16	or	or	CCONJ
eistud-25694	44	17	value	value	NOUN
eistud-25694	44	18	method	method	NOUN
eistud-25694	44	19	sit	sit	VERB
eistud-25694	44	20	sometimes	sometimes	ADV
eistud-25694	44	21	called	call	VERB
eistud-25694	44	22	is	be	AUX
eistud-25694	44	23	the	the	DET
eistud-25694	44	24	systematic	systematic	ADJ
eistud-25694	44	25	process	process	NOUN
eistud-25694	44	26	of	of	ADP
eistud-25694	44	27	identifying	identify	VERB
eistud-25694	44	28	function	function	NOUN
eistud-25694	44	29	and	and	CCONJ
eistud-25694	44	30	their	their	PRON
eistud-25694	44	31	associated	associated	ADJ
eistud-25694	44	32	costs	cost	NOUN
eistud-25694	44	33	,	,	PUNCT
eistud-25694	44	34	and	and	CCONJ
eistud-25694	44	35	assessing	assess	VERB
eistud-25694	44	36	the	the	DET
eistud-25694	44	37	necessity	necessity	NOUN
eistud-25694	44	38	of	of	ADP
eistud-25694	44	39	those	those	DET
eistud-25694	44	40	function	function	NOUN
eistud-25694	44	41	based	base	VERB
eistud-25694	44	42	on	on	ADP
eistud-25694	44	43	established	establish	VERB
eistud-25694	44	44	criteria	criterion	NOUN
eistud-25694	44	45	for	for	ADP
eistud-25694	44	46	the	the	DET
eistud-25694	44	47	product	product	NOUN
eistud-25694	44	48	or	or	CCONJ
eistud-25694	44	49	service	service	NOUN
eistud-25694	44	50	(	(	PUNCT
eistud-25694	44	51	miles	mile	NOUN
eistud-25694	44	52	and	and	CCONJ
eistud-25694	44	53	snow,2003	snow,2003	PROPN
eistud-25694	44	54	)	)	PUNCT
eistud-25694	44	55	.	.	PUNCT
eistud-25694	45	1	general	general	ADJ
eistud-25694	45	2	characteristic	characteristic	NOUN
eistud-25694	45	3	of	of	ADP
eistud-25694	45	4	the	the	DET
eistud-25694	45	5	functional	functional	ADJ
eistud-25694	45	6	audit	audit	NOUN
eistud-25694	45	7	of	of	ADP
eistud-25694	45	8	the	the	DET
eistud-25694	45	9	authors	author	NOUN
eistud-25694	45	10	’	’	PART
eistud-25694	45	11	14	14	NUM
eistud-25694	45	12	requests	request	NOUN
eistud-25694	45	13	for	for	ADP
eistud-25694	45	14	information	information	NOUN
eistud-25694	45	15	to	to	ADP
eistud-25694	45	16	the	the	DET
eistud-25694	45	17	ministries	ministry	NOUN
eistud-25694	45	18	,	,	PUNCT
eistud-25694	45	19	one	one	NUM
eistud-25694	45	20	ministry	ministry	NOUN
eistud-25694	45	21	answered	answer	VERB
eistud-25694	45	22	that	that	SCONJ
eistud-25694	45	23	it	it	PRON
eistud-25694	45	24	did	do	AUX
eistud-25694	45	25	not	not	PART
eistud-25694	45	26	conduct	conduct	VERB
eistud-25694	45	27	such	such	ADJ
eistud-25694	45	28	audit	audit	NOUN
eistud-25694	45	29	,	,	PUNCT
eistud-25694	45	30	two	two	NUM
eistud-25694	45	31	ministries	ministry	NOUN
eistud-25694	45	32	supplied	supply	VERB
eistud-25694	45	33	incomplete	incomplete	ADJ
eistud-25694	45	34	information	information	NOUN
eistud-25694	45	35	,	,	PUNCT
eistud-25694	45	36	which	which	PRON
eistud-25694	45	37	was	be	AUX
eistud-25694	45	38	not	not	PART
eistud-25694	45	39	usable	usable	ADJ
eistud-25694	45	40	for	for	ADP
eistud-25694	45	41	the	the	DET
eistud-25694	45	42	analysis	analysis	NOUN
eistud-25694	45	43	,	,	PUNCT
eistud-25694	45	44	and	and	CCONJ
eistud-25694	45	45	three	three	NUM
eistud-25694	45	46	ministers	minister	NOUN
eistud-25694	45	47	gave	give	VERB
eistud-25694	45	48	no	no	DET
eistud-25694	45	49	information	information	NOUN
eistud-25694	45	50	at	at	ADV
eistud-25694	45	51	all	all	ADV
eistud-25694	45	52	.	.	PUNCT
eistud-25694	46	1	the	the	DET
eistud-25694	46	2	functional	functional	ADJ
eistud-25694	46	3	audit	audit	NOUN
eistud-25694	46	4	in	in	ADP
eistud-25694	46	5	the	the	DET
eistud-25694	46	6	ministries	ministry	NOUN
eistud-25694	46	7	and	and	CCONJ
eistud-25694	46	8	their	their	PRON
eistud-25694	46	9	subordinate	subordinate	ADJ
eistud-25694	46	10	agencies	agency	NOUN
eistud-25694	46	11	is	be	AUX
eistud-25694	46	12	either	either	CCONJ
eistud-25694	46	13	carried	carry	VERB
eistud-25694	46	14	out	out	ADP
eistud-25694	46	15	by	by	ADP
eistud-25694	46	16	an	an	DET
eistud-25694	46	17	internal	internal	ADJ
eistud-25694	46	18	audit	audit	NOUN
eistud-25694	46	19	organizational	organizational	ADJ
eistud-25694	46	20	unit	unit	NOUN
eistud-25694	46	21	or	or	CCONJ
eistud-25694	46	22	bought	buy	VERB
eistud-25694	46	23	as	as	ADP
eistud-25694	46	24	an	an	DET
eistud-25694	46	25	external	external	ADJ
eistud-25694	46	26	service	service	NOUN
eistud-25694	46	27	to	to	PART
eistud-25694	46	28	be	be	AUX
eistud-25694	46	29	carried	carry	VERB
eistud-25694	46	30	out	out	ADP
eistud-25694	46	31	by	by	ADP
eistud-25694	46	32	the	the	DET
eistud-25694	46	33	business	business	NOUN
eistud-25694	46	34	-	-	PUNCT
eistud-25694	46	35	sector	sector	NOUN
eistud-25694	46	36	auditors	auditor	NOUN
eistud-25694	46	37	.	.	PUNCT
eistud-25694	47	1	the	the	DET
eistud-25694	47	2	authors	author	NOUN
eistud-25694	47	3	have	have	AUX
eistud-25694	47	4	analyzed	analyze	VERB
eistud-25694	47	5	6	6	NUM
eistud-25694	47	6	business	business	NOUN
eistud-25694	47	7	-	-	PUNCT
eistud-25694	47	8	sector	sector	NOUN
eistud-25694	47	9	and	and	CCONJ
eistud-25694	47	10	16	16	NUM
eistud-25694	47	11	internal	internal	ADJ
eistud-25694	47	12	audit	audit	NOUN
eistud-25694	47	13	reports	report	NOUN
eistud-25694	47	14	.	.	PUNCT
eistud-25694	48	1	it	it	PRON
eistud-25694	48	2	should	should	AUX
eistud-25694	48	3	be	be	AUX
eistud-25694	48	4	pointed	point	VERB
eistud-25694	48	5	out	out	ADP
eistud-25694	48	6	upon	upon	SCONJ
eistud-25694	48	7	evaluation	evaluation	NOUN
eistud-25694	48	8	of	of	ADP
eistud-25694	48	9	the	the	DET
eistud-25694	48	10	auditors	auditor	NOUN
eistud-25694	48	11	’	’	PART
eistud-25694	48	12	approach	approach	NOUN
eistud-25694	48	13	to	to	ADP
eistud-25694	48	14	the	the	DET
eistud-25694	48	15	functional	functional	ADJ
eistud-25694	48	16	audit	audit	NOUN
eistud-25694	48	17	that	that	SCONJ
eistud-25694	48	18	the	the	DET
eistud-25694	48	19	business	business	NOUN
eistud-25694	48	20	-	-	PUNCT
eistud-25694	48	21	sector	sector	NOUN
eistud-25694	48	22	auditors	auditor	NOUN
eistud-25694	48	23	preferred	prefer	VERB
eistud-25694	48	24	conducting	conduct	VERB
eistud-25694	48	25	audit	audit	NOUN
eistud-25694	48	26	from	from	ADP
eistud-25694	48	27	the	the	DET
eistud-25694	48	28	study	study	NOUN
eistud-25694	48	29	of	of	ADP
eistud-25694	48	30	regulatory	regulatory	ADJ
eistud-25694	48	31	acts	act	NOUN
eistud-25694	48	32	,	,	PUNCT
eistud-25694	48	33	i.e.	i.e.	X
eistud-25694	48	34	evaluating	evaluate	VERB
eistud-25694	48	35	external	external	ADJ
eistud-25694	48	36	regulatory	regulatory	ADJ
eistud-25694	48	37	acts	act	NOUN
eistud-25694	48	38	against	against	ADP
eistud-25694	48	39	the	the	DET
eistud-25694	48	40	internal	internal	ADJ
eistud-25694	48	41	ones	one	NOUN
eistud-25694	48	42	,	,	PUNCT
eistud-25694	48	43	and	and	CCONJ
eistud-25694	48	44	it	it	PRON
eistud-25694	48	45	was	be	AUX
eistud-25694	48	46	thereafter	thereafter	ADV
eistud-25694	48	47	that	that	SCONJ
eistud-25694	48	48	thy	thy	PRON
eistud-25694	48	49	studied	study	VERB
eistud-25694	48	50	the	the	DET
eistud-25694	48	51	financial	financial	ADJ
eistud-25694	48	52	matters	matter	NOUN
eistud-25694	48	53	.	.	PUNCT
eistud-25694	49	1	to	to	PART
eistud-25694	49	2	examine	examine	VERB
eistud-25694	49	3	weak	weak	ADJ
eistud-25694	49	4	points	point	NOUN
eistud-25694	49	5	of	of	ADP
eistud-25694	49	6	the	the	DET
eistud-25694	49	7	agency	agency	NOUN
eistud-25694	49	8	,	,	PUNCT
eistud-25694	49	9	they	they	PRON
eistud-25694	49	10	employed	employ	VERB
eistud-25694	49	11	two	two	NUM
eistud-25694	49	12	approaches	approach	NOUN
eistud-25694	49	13	–	–	PUNCT
eistud-25694	49	14	organizational	organizational	ADJ
eistud-25694	49	15	slack	slack	NOUN
eistud-25694	49	16	and	and	CCONJ
eistud-25694	49	17	budgetary	budgetary	ADJ
eistud-25694	49	18	slack	slack	NOUN
eistud-25694	49	19	(	(	PUNCT
eistud-25694	49	20	busch	busch	PROPN
eistud-25694	49	21	,	,	PUNCT
eistud-25694	49	22	2002	2002	NUM
eistud-25694	49	23	)	)	PUNCT
eistud-25694	49	24	.	.	PUNCT
eistud-25694	50	1	in	in	ADP
eistud-25694	50	2	turn	turn	NOUN
eistud-25694	50	3	,	,	PUNCT
eistud-25694	50	4	the	the	DET
eistud-25694	50	5	internal	internal	ADJ
eistud-25694	50	6	auditors	auditor	NOUN
eistud-25694	50	7	’	’	PART
eistud-25694	50	8	operation	operation	NOUN
eistud-25694	50	9	could	could	AUX
eistud-25694	50	10	be	be	AUX
eistud-25694	50	11	divided	divide	VERB
eistud-25694	50	12	into	into	ADP
eistud-25694	50	13	two	two	NUM
eistud-25694	50	14	categories	category	NOUN
eistud-25694	50	15	.	.	PUNCT
eistud-25694	51	1	in	in	ADP
eistud-25694	51	2	the	the	DET
eistud-25694	51	3	first	first	ADJ
eistud-25694	51	4	group	group	NOUN
eistud-25694	51	5	,	,	PUNCT
eistud-25694	51	6	only	only	ADV
eistud-25694	51	7	internal	internal	ADJ
eistud-25694	51	8	regulatory	regulatory	ADJ
eistud-25694	51	9	acts	act	NOUN
eistud-25694	51	10	were	be	AUX
eistud-25694	51	11	given	give	VERB
eistud-25694	51	12	to	to	ADP
eistud-25694	51	13	reciprocal	reciprocal	ADJ
eistud-25694	51	14	analysis	analysis	NOUN
eistud-25694	51	15	and/or	and/or	CCONJ
eistud-25694	51	16	financial	financial	ADJ
eistud-25694	51	17	statements	statement	NOUN
eistud-25694	51	18	were	be	AUX
eistud-25694	51	19	given	give	VERB
eistud-25694	51	20	to	to	ADP
eistud-25694	51	21	general	general	ADJ
eistud-25694	51	22	comparison	comparison	NOUN
eistud-25694	51	23	in	in	ADP
eistud-25694	51	24	dynamics	dynamic	NOUN
eistud-25694	51	25	by	by	ADP
eistud-25694	51	26	years	year	NOUN
eistud-25694	51	27	.	.	PUNCT
eistud-25694	52	1	in	in	ADP
eistud-25694	52	2	the	the	DET
eistud-25694	52	3	second	second	ADJ
eistud-25694	52	4	group	group	NOUN
eistud-25694	52	5	of	of	ADP
eistud-25694	52	6	auditing	auditing	NOUN
eistud-25694	52	7	,	,	PUNCT
eistud-25694	52	8	the	the	DET
eistud-25694	52	9	approach	approach	NOUN
eistud-25694	52	10	was	be	AUX
eistud-25694	52	11	individual	individual	ADJ
eistud-25694	52	12	and	and	CCONJ
eistud-25694	52	13	novelty	novelty	NOUN
eistud-25694	52	14	in	in	ADP
eistud-25694	52	15	the	the	DET
eistud-25694	52	16	settlement	settlement	NOUN
eistud-25694	52	17	of	of	ADP
eistud-25694	52	18	problems	problem	NOUN
eistud-25694	52	19	made	make	VERB
eistud-25694	52	20	itself	itself	PRON
eistud-25694	52	21	felt	feel	VERB
eistud-25694	52	22	.	.	PUNCT
eistud-25694	53	1	resultant	resultant	NOUN
eistud-25694	53	2	indicators	indicator	NOUN
eistud-25694	53	3	of	of	ADP
eistud-25694	53	4	functional	functional	ADJ
eistud-25694	53	5	audit	audit	NOUN
eistud-25694	53	6	one	one	NUM
eistud-25694	53	7	of	of	ADP
eistud-25694	53	8	resultant	resultant	NOUN
eistud-25694	53	9	indicators	indicator	NOUN
eistud-25694	53	10	of	of	ADP
eistud-25694	53	11	functional	functional	ADJ
eistud-25694	53	12	audit	audit	NOUN
eistud-25694	53	13	is	be	AUX
eistud-25694	53	14	the	the	DET
eistud-25694	53	15	number	number	NOUN
eistud-25694	53	16	and	and	CCONJ
eistud-25694	53	17	quality	quality	NOUN
eistud-25694	53	18	of	of	ADP
eistud-25694	53	19	recommendations	recommendation	NOUN
eistud-25694	53	20	(	(	PUNCT
eistud-25694	53	21	cf	cf	NOUN
eistud-25694	53	22	.	.	PUNCT
eistud-25694	53	23	table	table	NOUN
eistud-25694	53	24	1	1	NUM
eistud-25694	53	25	)	)	PUNCT
eistud-25694	53	26	.	.	PUNCT
eistud-25694	54	1	table	table	NOUN
eistud-25694	54	2	1	1	NUM
eistud-25694	54	3	.	.	PUNCT
eistud-25694	55	1	the	the	DET
eistud-25694	55	2	costs	cost	NOUN
eistud-25694	55	3	of	of	ADP
eistud-25694	55	4	functional	functional	ADJ
eistud-25694	55	5	audit	audit	NOUN
eistud-25694	55	6	and	and	CCONJ
eistud-25694	55	7	the	the	DET
eistud-25694	55	8	number	number	NOUN
eistud-25694	55	9	of	of	ADP
eistud-25694	55	10	recommendations	recommendation	NOUN
eistud-25694	55	11	(	(	PUNCT
eistud-25694	55	12	authors	author	NOUN
eistud-25694	55	13	’	’	PART
eistud-25694	55	14	work	work	NOUN
eistud-25694	55	15	papers	paper	NOUN
eistud-25694	55	16	,	,	PUNCT
eistud-25694	55	17	2010	2010	NUM
eistud-25694	55	18	)	)	PUNCT
eistud-25694	55	19	recommendation	recommendation	NOUN
eistud-25694	55	20	(	(	PUNCT
eistud-25694	55	21	together	together	ADV
eistud-25694	55	22	all	all	DET
eistud-25694	55	23	audits	audit	NOUN
eistud-25694	55	24	)	)	PUNCT
eistud-25694	55	25	min	min	NOUN
eistud-25694	55	26	in	in	ADP
eistud-25694	55	27	one	one	NUM
eistud-25694	55	28	audit	audit	NOUN
eistud-25694	55	29	max	max	NOUN
eistud-25694	55	30	in	in	ADP
eistud-25694	55	31	one	one	NUM
eistud-25694	55	32	audit	audit	NOUN
eistud-25694	55	33	audit	audit	NOUN
eistud-25694	55	34	cost	cost	VERB
eistud-25694	55	35	eur	eur	NOUN
eistud-25694	55	36	bizness	bizness	NOUN
eistud-25694	55	37	auditor	auditor	NOUN
eistud-25694	55	38	234	234	NUM
eistud-25694	55	39	12	12	NUM
eistud-25694	55	40	76	76	NUM
eistud-25694	55	41	11	11	NUM
eistud-25694	55	42	895	895	NUM
eistud-25694	55	43	63	63	NUM
eistud-25694	55	44	382	382	NUM
eistud-25694	55	45	internal	internal	ADJ
eistud-25694	55	46	auditor	auditor	NOUN
eistud-25694	55	47	195	195	NUM
eistud-25694	55	48	1	1	NUM
eistud-25694	55	49	54	54	NUM
eistud-25694	55	50	900	900	NUM
eistud-25694	55	51	31	31	NUM
eistud-25694	55	52	303	303	NUM
eistud-25694	55	53	in	in	ADP
eistud-25694	55	54	the	the	DET
eistud-25694	55	55	business	business	NOUN
eistud-25694	55	56	-	-	PUNCT
eistud-25694	55	57	sector	sector	NOUN
eistud-25694	55	58	audit	audit	NOUN
eistud-25694	55	59	reports	report	NOUN
eistud-25694	55	60	,	,	PUNCT
eistud-25694	55	61	recommendations	recommendation	NOUN
eistud-25694	55	62	were	be	AUX
eistud-25694	55	63	often	often	ADV
eistud-25694	55	64	unnumbered	unnumbere	VERB
eistud-25694	55	65	,	,	PUNCT
eistud-25694	55	66	due	due	ADP
eistud-25694	55	67	to	to	ADP
eistud-25694	55	68	which	which	PRON
eistud-25694	55	69	it	it	PRON
eistud-25694	55	70	was	be	AUX
eistud-25694	55	71	quite	quite	ADV
eistud-25694	55	72	difficult	difficult	ADJ
eistud-25694	55	73	both	both	PRON
eistud-25694	55	74	to	to	PART
eistud-25694	55	75	have	have	VERB
eistud-25694	55	76	the	the	DET
eistud-25694	55	77	recommendations	recommendation	NOUN
eistud-25694	55	78	accounted	account	VERB
eistud-25694	55	79	and	and	CCONJ
eistud-25694	55	80	put	put	VERB
eistud-25694	55	81	into	into	ADP
eistud-25694	55	82	practice	practice	NOUN
eistud-25694	55	83	.	.	PUNCT
eistud-25694	56	1	the	the	DET
eistud-25694	56	2	authors	author	NOUN
eistud-25694	56	3	made	make	VERB
eistud-25694	56	4	a	a	DET
eistud-25694	56	5	summary	summary	NOUN
eistud-25694	56	6	of	of	ADP
eistud-25694	56	7	the	the	DET
eistud-25694	56	8	recommendations	recommendation	NOUN
eistud-25694	56	9	.	.	PUNCT
eistud-25694	57	1	the	the	DET
eistud-25694	57	2	recommendations	recommendation	NOUN
eistud-25694	57	3	were	be	AUX
eistud-25694	57	4	processed	process	VERB
eistud-25694	57	5	not	not	PART
eistud-25694	57	6	by	by	ADP
eistud-25694	57	7	number	number	NOUN
eistud-25694	57	8	,	,	PUNCT
eistud-25694	57	9	but	but	CCONJ
eistud-25694	57	10	by	by	ADP
eistud-25694	57	11	essence	essence	NOUN
eistud-25694	57	12	.	.	PUNCT
eistud-25694	58	1	for	for	ADP
eistud-25694	58	2	instance	instance	NOUN
eistud-25694	58	3	,	,	PUNCT
eistud-25694	58	4	it	it	PRON
eistud-25694	58	5	is	be	AUX
eistud-25694	58	6	advised	advise	VERB
eistud-25694	58	7	in	in	ADP
eistud-25694	58	8	the	the	DET
eistud-25694	58	9	audit	audit	NOUN
eistud-25694	58	10	report	report	NOUN
eistud-25694	58	11	to	to	PART
eistud-25694	58	12	improve	improve	VERB
eistud-25694	58	13	7	7	NUM
eistud-25694	58	14	internal	internal	ADJ
eistud-25694	58	15	regulatory	regulatory	ADJ
eistud-25694	58	16	acts	act	NOUN
eistud-25694	58	17	,	,	PUNCT
eistud-25694	58	18	and	and	CCONJ
eistud-25694	58	19	there	there	PRON
eistud-25694	58	20	is	be	VERB
eistud-25694	58	21	a	a	DET
eistud-25694	58	22	particular	particular	ADJ
eistud-25694	58	23	recommendation	recommendation	NOUN
eistud-25694	58	24	for	for	ADP
eistud-25694	58	25	each	each	DET
eistud-25694	58	26	act	act	NOUN
eistud-25694	58	27	.	.	PUNCT
eistud-25694	59	1	it	it	PRON
eistud-25694	59	2	is	be	AUX
eistud-25694	59	3	showed	show	VERB
eistud-25694	59	4	just	just	ADV
eistud-25694	59	5	once	once	ADV
eistud-25694	59	6	in	in	ADP
eistud-25694	59	7	the	the	DET
eistud-25694	59	8	authors	author	NOUN
eistud-25694	59	9	’	’	PART
eistud-25694	59	10	table	table	NOUN
eistud-25694	59	11	as	as	ADP
eistud-25694	59	12	a	a	DET
eistud-25694	59	13	necessity	necessity	NOUN
eistud-25694	59	14	to	to	PART
eistud-25694	59	15	have	have	AUX
eistud-25694	59	16	the	the	DET
eistud-25694	59	17	regulatory	regulatory	ADJ
eistud-25694	59	18	acts	act	NOUN
eistud-25694	59	19	improved	improve	VERB
eistud-25694	59	20	(	(	PUNCT
eistud-25694	59	21	cf	cf	NOUN
eistud-25694	59	22	.	.	PUNCT
eistud-25694	59	23	table	table	NOUN
eistud-25694	59	24	2	2	NUM
eistud-25694	59	25	)	)	PUNCT
eistud-25694	59	26	.	.	PUNCT
eistud-25694	60	1	table	table	NOUN
eistud-25694	60	2	2.the	2.the	NOUN
eistud-25694	60	3	given	give	VERB
eistud-25694	60	4	categories	category	NOUN
eistud-25694	60	5	of	of	ADP
eistud-25694	60	6	recommendations	recommendation	NOUN
eistud-25694	60	7	in	in	ADP
eistud-25694	60	8	22	22	NUM
eistud-25694	60	9	audit	audit	NOUN
eistud-25694	60	10	reports	report	NOUN
eistud-25694	60	11	(	(	PUNCT
eistud-25694	60	12	authors	author	NOUN
eistud-25694	60	13	’	’	PART
eistud-25694	60	14	work	work	NOUN
eistud-25694	60	15	papers	paper	NOUN
eistud-25694	60	16	,	,	PUNCT
eistud-25694	60	17	2010	2010	NUM
eistud-25694	60	18	)	)	PUNCT
eistud-25694	60	19	recommendation	recommendation	NOUN
eistud-25694	60	20	together	together	ADV
eistud-25694	60	21	ba	ba	PROPN
eistud-25694	60	22	ia	ia	PROPN
eistud-25694	60	23	to	to	PART
eistud-25694	60	24	improve	improve	VERB
eistud-25694	60	25	statute	statute	NOUN
eistud-25694	60	26	of	of	ADP
eistud-25694	60	27	institutions	institution	NOUN
eistud-25694	60	28	16	16	NUM
eistud-25694	60	29	4	4	NUM
eistud-25694	60	30	12	12	NUM
eistud-25694	60	31	to	to	PART
eistud-25694	60	32	improve	improve	VERB
eistud-25694	60	33	inner	inner	ADJ
eistud-25694	60	34	and/or	and/or	CCONJ
eistud-25694	60	35	outward	outward	ADJ
eistud-25694	60	36	normative	normative	ADJ
eistud-25694	60	37	acts	act	NOUN
eistud-25694	60	38	15	15	NUM
eistud-25694	60	39	5	5	NUM
eistud-25694	60	40	10	10	NUM
eistud-25694	60	41	to	to	PART
eistud-25694	60	42	perform	perform	VERB
eistud-25694	60	43	structural	structural	ADJ
eistud-25694	60	44	changes	change	NOUN
eistud-25694	60	45	in	in	ADP
eistud-25694	60	46	institution	institution	NOUN
eistud-25694	60	47	12	12	NUM
eistud-25694	60	48	6	6	NUM
eistud-25694	60	49	6	6	NUM
eistud-25694	60	50	to	to	PART
eistud-25694	60	51	improve	improve	VERB
eistud-25694	60	52	the	the	DET
eistud-25694	60	53	descriptions	description	NOUN
eistud-25694	60	54	of	of	ADP
eistud-25694	60	55	employees	employee	NOUN
eistud-25694	60	56	’	’	PART
eistud-25694	60	57	métiers	métier	NOUN
eistud-25694	60	58	12	12	NUM
eistud-25694	60	59	3	3	NUM
eistud-25694	60	60	9	9	NUM
eistud-25694	60	61	is	be	AUX
eistud-25694	60	62	suggested	suggest	VERB
eistud-25694	60	63	for	for	ADP
eistud-25694	60	64	the	the	DET
eistud-25694	60	65	institution	institution	NOUN
eistud-25694	60	66	by	by	ADP
eistud-25694	60	67	it	it	PRON
eistud-25694	60	68	self	self	NOUN
eistud-25694	60	69	to	to	PART
eistud-25694	60	70	create	create	VERB
eistud-25694	60	71	a	a	DET
eistud-25694	60	72	qualitative	qualitative	ADJ
eistud-25694	60	73	system	system	NOUN
eistud-25694	60	74	of	of	ADP
eistud-25694	60	75	fruitful	fruitful	ADJ
eistud-25694	60	76	indices	index	NOUN
eistud-25694	60	77	12	12	NUM
eistud-25694	60	78	5	5	NUM
eistud-25694	60	79	7	7	NUM
eistud-25694	60	80	to	to	PART
eistud-25694	60	81	improve	improve	VERB
eistud-25694	60	82	the	the	DET
eistud-25694	60	83	business	business	NOUN
eistud-25694	60	84	process	process	NOUN
eistud-25694	60	85	of	of	ADP
eistud-25694	60	86	the	the	DET
eistud-25694	60	87	institution	institution	NOUN
eistud-25694	60	88	.	.	PUNCT
eistud-25694	61	1	11	11	NUM
eistud-25694	61	2	4	4	NUM
eistud-25694	61	3	7	7	NUM
eistud-25694	61	4	to	to	PART
eistud-25694	61	5	improve	improve	VERB
eistud-25694	61	6	the	the	DET
eistud-25694	61	7	system	system	NOUN
eistud-25694	61	8	of	of	ADP
eistud-25694	61	9	internal	internal	ADJ
eistud-25694	61	10	control	control	NOUN
eistud-25694	61	11	10	10	NUM
eistud-25694	61	12	3	3	NUM
eistud-25694	61	13	7	7	NUM
eistud-25694	61	14	to	to	PART
eistud-25694	61	15	define	define	VERB
eistud-25694	61	16	and	and	CCONJ
eistud-25694	61	17	qualify	qualify	VERB
eistud-25694	61	18	imparted	imparted	ADJ
eistud-25694	61	19	services	service	NOUN
eistud-25694	61	20	of	of	ADP
eistud-25694	61	21	institution	institution	NOUN
eistud-25694	61	22	.	.	PUNCT
eistud-25694	62	1	9	9	NUM
eistud-25694	62	2	5	5	NUM
eistud-25694	62	3	4	4	NUM
eistud-25694	62	4	to	to	PART
eistud-25694	62	5	improve	improve	VERB
eistud-25694	62	6	institution	institution	NOUN
eistud-25694	62	7	’s	’s	PART
eistud-25694	62	8	strategic	strategic	ADJ
eistud-25694	62	9	planning	planning	NOUN
eistud-25694	62	10	9	9	NUM
eistud-25694	62	11	4	4	NUM
eistud-25694	62	12	5	5	NUM
eistud-25694	62	13	issn	issn	PROPN
eistud-25694	62	14	1822	1822	NUM
eistud-25694	62	15	-	-	SYM
eistud-25694	62	16	8402	8402	NUM
eistud-25694	62	17	european	european	ADJ
eistud-25694	62	18	integration	integration	NOUN
eistud-25694	62	19	studies	study	NOUN
eistud-25694	62	20	.	.	PUNCT
eistud-25694	63	1	2010	2010	NUM
eistud-25694	63	2	.	.	PUNCT
eistud-25694	64	1	no	no	DET
eistud-25694	64	2	4	4	NUM
eistud-25694	64	3	105	105	NUM
eistud-25694	64	4	to	to	PART
eistud-25694	64	5	initiate	initiate	VERB
eistud-25694	64	6	processing	processing	NOUN
eistud-25694	64	7	of	of	ADP
eistud-25694	64	8	electronic	electronic	ADJ
eistud-25694	64	9	documents	document	NOUN
eistud-25694	64	10	,	,	PUNCT
eistud-25694	64	11	data	datum	NOUN
eistud-25694	64	12	and	and	CCONJ
eistud-25694	64	13	lead	lead	NOUN
eistud-25694	64	14	of	of	ADP
eistud-25694	64	15	data	datum	NOUN
eistud-25694	64	16	basis	basis	NOUN
eistud-25694	64	17	9	9	NUM
eistud-25694	64	18	5	5	NUM
eistud-25694	64	19	4	4	NUM
eistud-25694	64	20	to	to	PART
eistud-25694	64	21	centralize	centralize	VERB
eistud-25694	64	22	the	the	DET
eistud-25694	64	23	methodical	methodical	ADJ
eistud-25694	64	24	lead	lead	NOUN
eistud-25694	64	25	in	in	ADP
eistud-25694	64	26	leading	lead	VERB
eistud-25694	64	27	institution	institution	NOUN
eistud-25694	64	28	,	,	PUNCT
eistud-25694	64	29	but	but	CCONJ
eistud-25694	64	30	to	to	PART
eistud-25694	64	31	delegate	delegate	VERB
eistud-25694	64	32	actual	actual	ADJ
eistud-25694	64	33	accomplishment	accomplishment	NOUN
eistud-25694	64	34	8	8	NUM
eistud-25694	64	35	4	4	NUM
eistud-25694	64	36	4	4	NUM
eistud-25694	64	37	is	be	AUX
eistud-25694	64	38	suggested	suggest	VERB
eistud-25694	64	39	to	to	PART
eistud-25694	64	40	give	give	VERB
eistud-25694	64	41	the	the	DET
eistud-25694	64	42	functions	function	NOUN
eistud-25694	64	43	to	to	ADP
eistud-25694	64	44	other	other	ADJ
eistud-25694	64	45	institutions	institution	NOUN
eistud-25694	64	46	.	.	PUNCT
eistud-25694	65	1	7	7	NUM
eistud-25694	65	2	4	4	NUM
eistud-25694	65	3	3	3	NUM
eistud-25694	65	4	auditors	auditor	NOUN
eistud-25694	65	5	work	work	VERB
eistud-25694	65	6	out	out	ADP
eistud-25694	65	7	the	the	DET
eistud-25694	65	8	organizing	organize	VERB
eistud-25694	65	9	structure	structure	NOUN
eistud-25694	65	10	for	for	ADP
eistud-25694	65	11	future	future	NOUN
eistud-25694	65	12	or	or	CCONJ
eistud-25694	65	13	give	give	VERB
eistud-25694	65	14	concrete	concrete	ADJ
eistud-25694	65	15	indications	indication	NOUN
eistud-25694	65	16	7	7	NUM
eistud-25694	65	17	5	5	NUM
eistud-25694	65	18	2	2	NUM
eistud-25694	65	19	to	to	PART
eistud-25694	65	20	perform	perform	VERB
eistud-25694	65	21	functions	function	NOUN
eistud-25694	65	22	,	,	PUNCT
eistud-25694	65	23	which	which	PRON
eistud-25694	65	24	are	be	AUX
eistud-25694	65	25	definite	definite	ADJ
eistud-25694	65	26	in	in	ADP
eistud-25694	65	27	normative	normative	ADJ
eistud-25694	65	28	acts	act	NOUN
eistud-25694	65	29	.	.	PUNCT
eistud-25694	66	1	6	6	NUM
eistud-25694	66	2	2	2	NUM
eistud-25694	66	3	4	4	NUM
eistud-25694	66	4	not	not	PART
eistud-25694	66	5	to	to	PART
eistud-25694	66	6	perform	perform	VERB
eistud-25694	66	7	functions	function	NOUN
eistud-25694	66	8	,	,	PUNCT
eistud-25694	66	9	which	which	PRON
eistud-25694	66	10	are	be	AUX
eistud-25694	66	11	n’t	not	PART
eistud-25694	66	12	definite	definite	ADJ
eistud-25694	66	13	in	in	ADP
eistud-25694	66	14	normative	normative	ADJ
eistud-25694	66	15	acts	act	NOUN
eistud-25694	66	16	.	.	PUNCT
eistud-25694	67	1	6	6	NUM
eistud-25694	67	2	3	3	NUM
eistud-25694	67	3	3	3	NUM
eistud-25694	67	4	to	to	PART
eistud-25694	67	5	perform	perform	VERB
eistud-25694	67	6	functions	function	NOUN
eistud-25694	67	7	by	by	ADP
eistud-25694	67	8	essential	essential	ADJ
eistud-25694	67	9	,	,	PUNCT
eistud-25694	67	10	not	not	PART
eistud-25694	67	11	formal	formal	ADJ
eistud-25694	67	12	6	6	NUM
eistud-25694	67	13	2	2	NUM
eistud-25694	67	14	4	4	NUM
eistud-25694	67	15	not	not	PART
eistud-25694	67	16	to	to	PART
eistud-25694	67	17	perform	perform	VERB
eistud-25694	67	18	doubling	doubling	NOUN
eistud-25694	67	19	functions	function	NOUN
eistud-25694	67	20	inside	inside	ADP
eistud-25694	67	21	of	of	ADP
eistud-25694	67	22	institution	institution	NOUN
eistud-25694	67	23	.	.	PUNCT
eistud-25694	68	1	6	6	NUM
eistud-25694	68	2	4	4	NUM
eistud-25694	68	3	4	4	NUM
eistud-25694	68	4	to	to	PART
eistud-25694	68	5	make	make	VERB
eistud-25694	68	6	structural	structural	ADJ
eistud-25694	68	7	units	unit	NOUN
eistud-25694	68	8	by	by	ADP
eistud-25694	68	9	unified	unified	ADJ
eistud-25694	68	10	principles	principle	NOUN
eistud-25694	68	11	6	6	NUM
eistud-25694	68	12	3	3	NUM
eistud-25694	68	13	3	3	NUM
eistud-25694	68	14	to	to	PART
eistud-25694	68	15	reduce	reduce	VERB
eistud-25694	68	16	the	the	DET
eistud-25694	68	17	number	number	NOUN
eistud-25694	68	18	of	of	ADP
eistud-25694	68	19	employees	employee	NOUN
eistud-25694	68	20	6	6	NUM
eistud-25694	68	21	4	4	NUM
eistud-25694	68	22	2	2	NUM
eistud-25694	68	23	to	to	PART
eistud-25694	68	24	improve	improve	VERB
eistud-25694	68	25	the	the	DET
eistud-25694	68	26	process	process	NOUN
eistud-25694	68	27	of	of	ADP
eistud-25694	68	28	employees	employee	NOUN
eistud-25694	68	29	’	’	PART
eistud-25694	68	30	tuition	tuition	NOUN
eistud-25694	68	31	6	6	NUM
eistud-25694	68	32	3	3	NUM
eistud-25694	68	33	3	3	NUM
eistud-25694	68	34	to	to	PART
eistud-25694	68	35	improve	improve	VERB
eistud-25694	68	36	the	the	DET
eistud-25694	68	37	communication	communication	NOUN
eistud-25694	68	38	between	between	ADP
eistud-25694	68	39	structures	structure	NOUN
eistud-25694	68	40	in	in	ADP
eistud-25694	68	41	the	the	DET
eistud-25694	68	42	institution	institution	NOUN
eistud-25694	68	43	.	.	PUNCT
eistud-25694	69	1	6	6	NUM
eistud-25694	69	2	2	2	NUM
eistud-25694	69	3	4	4	NUM
eistud-25694	69	4	to	to	PART
eistud-25694	69	5	improve	improve	VERB
eistud-25694	69	6	the	the	DET
eistud-25694	69	7	workload	workload	NOUN
eistud-25694	69	8	in	in	ADP
eistud-25694	69	9	regions	region	NOUN
eistud-25694	69	10	,	,	PUNCT
eistud-25694	69	11	structures	structure	NOUN
eistud-25694	69	12	,	,	PUNCT
eistud-25694	69	13	by	by	ADP
eistud-25694	69	14	reducing	reduce	VERB
eistud-25694	69	15	or	or	CCONJ
eistud-25694	69	16	increasing	increase	VERB
eistud-25694	69	17	the	the	DET
eistud-25694	69	18	workload	workload	NOUN
eistud-25694	69	19	5	5	NUM
eistud-25694	69	20	3	3	NUM
eistud-25694	69	21	2	2	NUM
eistud-25694	69	22	to	to	PART
eistud-25694	69	23	initiate	initiate	VERB
eistud-25694	69	24	the	the	DET
eistud-25694	69	25	system	system	NOUN
eistud-25694	69	26	of	of	ADP
eistud-25694	69	27	reporting	report	VERB
eistud-25694	69	28	for	for	ADP
eistud-25694	69	29	employees	employee	NOUN
eistud-25694	69	30	.	.	PUNCT
eistud-25694	70	1	5	5	NUM
eistud-25694	70	2	2	2	NUM
eistud-25694	70	3	3	3	NUM
eistud-25694	70	4	to	to	PART
eistud-25694	70	5	improve	improve	VERB
eistud-25694	70	6	the	the	DET
eistud-25694	70	7	intranet	intranet	NOUN
eistud-25694	70	8	for	for	ADP
eistud-25694	70	9	work	work	NOUN
eistud-25694	70	10	necessities	necessity	NOUN
eistud-25694	70	11	5	5	NUM
eistud-25694	70	12	3	3	NUM
eistud-25694	70	13	2	2	NUM
eistud-25694	70	14	to	to	PART
eistud-25694	70	15	perform	perform	VERB
eistud-25694	70	16	detailed	detailed	ADJ
eistud-25694	70	17	audit	audit	NOUN
eistud-25694	70	18	about	about	ADP
eistud-25694	70	19	one	one	NUM
eistud-25694	70	20	of	of	ADP
eistud-25694	70	21	area	area	NOUN
eistud-25694	70	22	5	5	NUM
eistud-25694	70	23	2	2	NUM
eistud-25694	70	24	3	3	NUM
eistud-25694	70	25	to	to	PART
eistud-25694	70	26	improve	improve	VERB
eistud-25694	70	27	the	the	DET
eistud-25694	70	28	system	system	NOUN
eistud-25694	70	29	of	of	ADP
eistud-25694	70	30	salaries	salary	NOUN
eistud-25694	70	31	4	4	NUM
eistud-25694	70	32	2	2	NUM
eistud-25694	70	33	2	2	NUM
eistud-25694	70	34	babusiness	babusiness	ADJ
eistud-25694	70	35	-	-	PUNCT
eistud-25694	70	36	sector	sector	NOUN
eistud-25694	70	37	auditors	auditor	NOUN
eistud-25694	70	38	reports	report	VERB
eistud-25694	70	39	ia	ia	PROPN
eistud-25694	70	40	internal	internal	ADJ
eistud-25694	70	41	auditors	auditor	NOUN
eistud-25694	70	42	reports	report	VERB
eistud-25694	70	43	it	it	PRON
eistud-25694	70	44	follows	follow	VERB
eistud-25694	70	45	from	from	ADP
eistud-25694	70	46	the	the	DET
eistud-25694	70	47	table	table	NOUN
eistud-25694	70	48	that	that	SCONJ
eistud-25694	70	49	the	the	DET
eistud-25694	70	50	auditors	auditor	NOUN
eistud-25694	70	51	advise	advise	VERB
eistud-25694	70	52	reducing	reduce	VERB
eistud-25694	70	53	the	the	DET
eistud-25694	70	54	number	number	NOUN
eistud-25694	70	55	of	of	ADP
eistud-25694	70	56	employees	employee	NOUN
eistud-25694	70	57	of	of	ADP
eistud-25694	70	58	the	the	DET
eistud-25694	70	59	agency	agency	NOUN
eistud-25694	70	60	.	.	PUNCT
eistud-25694	71	1	the	the	DET
eistud-25694	71	2	business	business	NOUN
eistud-25694	71	3	auditors	auditor	NOUN
eistud-25694	71	4	do	do	AUX
eistud-25694	71	5	not	not	PART
eistud-25694	71	6	link	link	VERB
eistud-25694	71	7	it	it	PRON
eistud-25694	71	8	to	to	ADP
eistud-25694	71	9	the	the	DET
eistud-25694	71	10	efficiency	efficiency	NOUN
eistud-25694	71	11	,	,	PUNCT
eistud-25694	71	12	but	but	CCONJ
eistud-25694	71	13	advise	advise	VERB
eistud-25694	71	14	reducing	reduce	VERB
eistud-25694	71	15	the	the	DET
eistud-25694	71	16	number	number	NOUN
eistud-25694	71	17	of	of	ADP
eistud-25694	71	18	employees	employee	NOUN
eistud-25694	71	19	performing	perform	VERB
eistud-25694	71	20	the	the	DET
eistud-25694	71	21	auxiliary	auxiliary	ADJ
eistud-25694	71	22	functions	function	NOUN
eistud-25694	71	23	(	(	PUNCT
eistud-25694	71	24	accountants	accountant	NOUN
eistud-25694	71	25	,	,	PUNCT
eistud-25694	71	26	it	it	PRON
eistud-25694	71	27	specialists	specialist	NOUN
eistud-25694	71	28	,	,	PUNCT
eistud-25694	71	29	etc	etc	X
eistud-25694	71	30	.	.	X
eistud-25694	71	31	)	)	PUNCT
eistud-25694	71	32	assigning	assign	VERB
eistud-25694	71	33	their	their	PRON
eistud-25694	71	34	functions	function	NOUN
eistud-25694	71	35	to	to	ADP
eistud-25694	71	36	the	the	DET
eistud-25694	71	37	external	external	ADJ
eistud-25694	71	38	service	service	NOUN
eistud-25694	71	39	not	not	PART
eistud-25694	71	40	making	make	VERB
eistud-25694	71	41	a	a	DET
eistud-25694	71	42	calculation	calculation	NOUN
eistud-25694	71	43	of	of	ADP
eistud-25694	71	44	eventual	eventual	ADJ
eistud-25694	71	45	costs	cost	NOUN
eistud-25694	71	46	of	of	ADP
eistud-25694	71	47	such	such	ADJ
eistud-25694	71	48	external	external	ADJ
eistud-25694	71	49	service	service	NOUN
eistud-25694	71	50	.	.	PUNCT
eistud-25694	72	1	the	the	DET
eistud-25694	72	2	recommendations	recommendation	NOUN
eistud-25694	72	3	are	be	AUX
eistud-25694	72	4	not	not	PART
eistud-25694	72	5	grounded	ground	VERB
eistud-25694	72	6	with	with	ADP
eistud-25694	72	7	audit	audit	NOUN
eistud-25694	72	8	evidence	evidence	NOUN
eistud-25694	72	9	,	,	PUNCT
eistud-25694	72	10	which	which	PRON
eistud-25694	72	11	contradicts	contradict	VERB
eistud-25694	72	12	the	the	DET
eistud-25694	72	13	good	good	ADJ
eistud-25694	72	14	practice	practice	NOUN
eistud-25694	72	15	(	(	PUNCT
eistud-25694	72	16	canada	canada	PROPN
eistud-25694	72	17	,	,	PUNCT
eistud-25694	72	18	2004	2004	NUM
eistud-25694	72	19	;	;	PUNCT
eistud-25694	72	20	australian	australian	ADJ
eistud-25694	72	21	,	,	PUNCT
eistud-25694	72	22	2008	2008	NUM
eistud-25694	72	23	)	)	PUNCT
eistud-25694	72	24	.	.	PUNCT
eistud-25694	73	1	in	in	ADP
eistud-25694	73	2	turn	turn	NOUN
eistud-25694	73	3	,	,	PUNCT
eistud-25694	73	4	the	the	DET
eistud-25694	73	5	recommendations	recommendation	NOUN
eistud-25694	73	6	in	in	ADP
eistud-25694	73	7	two	two	NUM
eistud-25694	73	8	internal	internal	ADJ
eistud-25694	73	9	auditors	auditor	NOUN
eistud-25694	73	10	’	'	PUNCT
eistud-25694	73	11	reports	report	NOUN
eistud-25694	73	12	to	to	PART
eistud-25694	73	13	reduce	reduce	VERB
eistud-25694	73	14	the	the	DET
eistud-25694	73	15	number	number	NOUN
eistud-25694	73	16	of	of	ADP
eistud-25694	73	17	employees	employee	NOUN
eistud-25694	73	18	is	be	AUX
eistud-25694	73	19	actual	actual	ADJ
eistud-25694	73	20	and	and	CCONJ
eistud-25694	73	21	possible	possible	ADJ
eistud-25694	73	22	to	to	PART
eistud-25694	73	23	improve	improve	VERB
eistud-25694	73	24	the	the	DET
eistud-25694	73	25	internal	internal	ADJ
eistud-25694	73	26	business	business	NOUN
eistud-25694	73	27	processes	process	NOUN
eistud-25694	73	28	,	,	PUNCT
eistud-25694	73	29	etc	etc	X
eistud-25694	73	30	.	.	X
eistud-25694	74	1	apart	apart	ADV
eistud-25694	74	2	from	from	ADP
eistud-25694	74	3	the	the	DET
eistud-25694	74	4	recommendations	recommendation	NOUN
eistud-25694	74	5	given	give	VERB
eistud-25694	74	6	in	in	ADP
eistud-25694	74	7	the	the	DET
eistud-25694	74	8	table	table	NOUN
eistud-25694	74	9	,	,	PUNCT
eistud-25694	74	10	there	there	PRON
eistud-25694	74	11	were	be	VERB
eistud-25694	74	12	also	also	ADV
eistud-25694	74	13	such	such	ADJ
eistud-25694	74	14	recommendations	recommendation	NOUN
eistud-25694	74	15	,	,	PUNCT
eistud-25694	74	16	which	which	PRON
eistud-25694	74	17	appeared	appear	VERB
eistud-25694	74	18	just	just	ADV
eistud-25694	74	19	three	three	NUM
eistud-25694	74	20	times	time	NOUN
eistud-25694	74	21	to	to	PART
eistud-25694	74	22	transform	transform	VERB
eistud-25694	74	23	the	the	DET
eistud-25694	74	24	legal	legal	ADJ
eistud-25694	74	25	status	status	NOUN
eistud-25694	74	26	of	of	ADP
eistud-25694	74	27	the	the	DET
eistud-25694	74	28	agency	agency	NOUN
eistud-25694	74	29	;	;	PUNCT
eistud-25694	74	30	to	to	PART
eistud-25694	74	31	reduce	reduce	VERB
eistud-25694	74	32	the	the	DET
eistud-25694	74	33	risk	risk	NOUN
eistud-25694	74	34	of	of	ADP
eistud-25694	74	35	corruption	corruption	NOUN
eistud-25694	74	36	in	in	ADP
eistud-25694	74	37	the	the	DET
eistud-25694	74	38	agency	agency	NOUN
eistud-25694	74	39	;	;	PUNCT
eistud-25694	74	40	to	to	PART
eistud-25694	74	41	reduce	reduce	VERB
eistud-25694	74	42	inefficient	inefficient	ADJ
eistud-25694	74	43	use	use	NOUN
eistud-25694	74	44	of	of	ADP
eistud-25694	74	45	the	the	DET
eistud-25694	74	46	infrastructure	infrastructure	NOUN
eistud-25694	74	47	;	;	PUNCT
eistud-25694	74	48	to	to	PART
eistud-25694	74	49	introduce	introduce	VERB
eistud-25694	74	50	the	the	DET
eistud-25694	74	51	e	e	NOUN
eistud-25694	74	52	-	-	NOUN
eistud-25694	74	53	signature	signature	NOUN
eistud-25694	74	54	;	;	PUNCT
eistud-25694	74	55	to	to	PART
eistud-25694	74	56	reduce	reduce	VERB
eistud-25694	74	57	the	the	DET
eistud-25694	74	58	telephone	telephone	NOUN
eistud-25694	74	59	communication	communication	NOUN
eistud-25694	74	60	and	and	CCONJ
eistud-25694	74	61	transport	transport	NOUN
eistud-25694	74	62	expenses	expense	NOUN
eistud-25694	74	63	;	;	PUNCT
eistud-25694	74	64	and	and	CCONJ
eistud-25694	74	65	it	it	PRON
eistud-25694	74	66	was	be	AUX
eistud-25694	74	67	also	also	ADV
eistud-25694	74	68	advised	advise	VERB
eistud-25694	74	69	to	to	PART
eistud-25694	74	70	increase	increase	VERB
eistud-25694	74	71	the	the	DET
eistud-25694	74	72	number	number	NOUN
eistud-25694	74	73	of	of	ADP
eistud-25694	74	74	employees	employee	NOUN
eistud-25694	74	75	.	.	PUNCT
eistud-25694	75	1	and	and	CCONJ
eistud-25694	75	2	it	it	PRON
eistud-25694	75	3	was	be	AUX
eistud-25694	75	4	advised	advise	VERB
eistud-25694	75	5	just	just	ADV
eistud-25694	75	6	once	once	ADV
eistud-25694	75	7	to	to	PART
eistud-25694	75	8	increase	increase	VERB
eistud-25694	75	9	their	their	PRON
eistud-25694	75	10	own	own	ADJ
eistud-25694	75	11	revenues	revenue	NOUN
eistud-25694	75	12	and	and	CCONJ
eistud-25694	75	13	to	to	ADP
eistud-25694	75	14	the	the	DET
eistud-25694	75	15	management	management	NOUN
eistud-25694	75	16	committee	committee	NOUN
eistud-25694	75	17	to	to	PART
eistud-25694	75	18	improve	improve	VERB
eistud-25694	75	19	its	its	PRON
eistud-25694	75	20	operation	operation	NOUN
eistud-25694	75	21	.	.	PUNCT
eistud-25694	76	1	it	it	PRON
eistud-25694	76	2	could	could	AUX
eistud-25694	76	3	be	be	AUX
eistud-25694	76	4	concluded	conclude	VERB
eistud-25694	76	5	upon	upon	SCONJ
eistud-25694	76	6	evaluation	evaluation	NOUN
eistud-25694	76	7	of	of	ADP
eistud-25694	76	8	the	the	DET
eistud-25694	76	9	auditors	auditor	NOUN
eistud-25694	76	10	’	’	PART
eistud-25694	76	11	recommendations	recommendation	NOUN
eistud-25694	76	12	that	that	SCONJ
eistud-25694	76	13	most	most	ADJ
eistud-25694	76	14	of	of	ADP
eistud-25694	76	15	the	the	DET
eistud-25694	76	16	recommendations	recommendation	NOUN
eistud-25694	76	17	are	be	AUX
eistud-25694	76	18	of	of	ADP
eistud-25694	76	19	strategic	strategic	ADJ
eistud-25694	76	20	significance	significance	NOUN
eistud-25694	76	21	for	for	ADP
eistud-25694	76	22	the	the	DET
eistud-25694	76	23	agency	agency	NOUN
eistud-25694	76	24	.	.	PUNCT
eistud-25694	77	1	those	those	PRON
eistud-25694	77	2	are	be	AUX
eistud-25694	77	3	the	the	DET
eistud-25694	77	4	recommendations	recommendation	NOUN
eistud-25694	77	5	,	,	PUNCT
eistud-25694	77	6	which	which	PRON
eistud-25694	77	7	are	be	AUX
eistud-25694	77	8	related	relate	VERB
eistud-25694	77	9	to	to	ADP
eistud-25694	77	10	the	the	DET
eistud-25694	77	11	financial	financial	ADJ
eistud-25694	77	12	system	system	NOUN
eistud-25694	77	13	,	,	PUNCT
eistud-25694	77	14	information	information	NOUN
eistud-25694	77	15	system	system	NOUN
eistud-25694	77	16	,	,	PUNCT
eistud-25694	77	17	performance	performance	NOUN
eistud-25694	77	18	control	control	NOUN
eistud-25694	77	19	and	and	CCONJ
eistud-25694	77	20	evaluation	evaluation	NOUN
eistud-25694	77	21	system	system	NOUN
eistud-25694	77	22	,	,	PUNCT
eistud-25694	77	23	system	system	NOUN
eistud-25694	77	24	of	of	ADP
eistud-25694	77	25	planning	planning	NOUN
eistud-25694	77	26	,	,	PUNCT
eistud-25694	77	27	etc.(aaker	etc.(aaker	NOUN
eistud-25694	77	28	,	,	PUNCT
eistud-25694	77	29	2001	2001	NUM
eistud-25694	77	30	)	)	PUNCT
eistud-25694	77	31	.	.	PUNCT
eistud-25694	78	1	a	a	DET
eistud-25694	78	2	general	general	ADJ
eistud-25694	78	3	conclusion	conclusion	NOUN
eistud-25694	78	4	from	from	ADP
eistud-25694	78	5	the	the	DET
eistud-25694	78	6	audit	audit	NOUN
eistud-25694	78	7	reports	report	NOUN
eistud-25694	78	8	could	could	AUX
eistud-25694	78	9	be	be	AUX
eistud-25694	78	10	formulated	formulate	VERB
eistud-25694	78	11	as	as	SCONJ
eistud-25694	78	12	follows	follow	VERB
eistud-25694	78	13	when	when	SCONJ
eistud-25694	78	14	audits	audit	NOUN
eistud-25694	78	15	are	be	AUX
eistud-25694	78	16	conducted	conduct	VERB
eistud-25694	78	17	in	in	ADP
eistud-25694	78	18	comparatively	comparatively	ADV
eistud-25694	78	19	small	small	ADJ
eistud-25694	78	20	agencies	agency	NOUN
eistud-25694	78	21	with	with	ADP
eistud-25694	78	22	uniform	uniform	ADJ
eistud-25694	78	23	lines	line	NOUN
eistud-25694	78	24	of	of	ADP
eistud-25694	78	25	activity	activity	NOUN
eistud-25694	78	26	,	,	PUNCT
eistud-25694	78	27	for	for	ADP
eistud-25694	78	28	instance	instance	NOUN
eistud-25694	78	29	,	,	PUNCT
eistud-25694	78	30	7	7	NUM
eistud-25694	78	31	functions	function	NOUN
eistud-25694	78	32	,	,	PUNCT
eistud-25694	78	33	and	and	CCONJ
eistud-25694	78	34	a	a	DET
eistud-25694	78	35	small	small	ADJ
eistud-25694	78	36	number	number	NOUN
eistud-25694	78	37	of	of	ADP
eistud-25694	78	38	employees	employee	NOUN
eistud-25694	78	39	up	up	ADP
eistud-25694	78	40	to	to	ADP
eistud-25694	78	41	200	200	NUM
eistud-25694	78	42	,	,	PUNCT
eistud-25694	78	43	the	the	DET
eistud-25694	78	44	auditors	auditor	NOUN
eistud-25694	78	45	can	can	AUX
eistud-25694	78	46	distinguish	distinguish	VERB
eistud-25694	78	47	the	the	DET
eistud-25694	78	48	performed	perform	VERB
eistud-25694	78	49	functions	function	NOUN
eistud-25694	78	50	,	,	PUNCT
eistud-25694	78	51	advise	advise	VERB
eistud-25694	78	52	better	well	ADJ
eistud-25694	78	53	future	future	ADJ
eistud-25694	78	54	models	model	NOUN
eistud-25694	78	55	,	,	PUNCT
eistud-25694	78	56	appraise	appraise	VERB
eistud-25694	78	57	the	the	DET
eistud-25694	78	58	coverage	coverage	NOUN
eistud-25694	78	59	or	or	CCONJ
eistud-25694	78	60	nonperformance	nonperformance	NOUN
eistud-25694	78	61	of	of	ADP
eistud-25694	78	62	the	the	DET
eistud-25694	78	63	functions	function	NOUN
eistud-25694	78	64	.	.	PUNCT
eistud-25694	79	1	but	but	CCONJ
eistud-25694	79	2	the	the	DET
eistud-25694	79	3	auditors	auditor	NOUN
eistud-25694	79	4	’	’	PART
eistud-25694	79	5	contribution	contribution	NOUN
eistud-25694	79	6	was	be	AUX
eistud-25694	79	7	restricted	restrict	VERB
eistud-25694	79	8	in	in	ADP
eistud-25694	79	9	most	most	ADJ
eistud-25694	79	10	events	event	NOUN
eistud-25694	79	11	,	,	PUNCT
eistud-25694	79	12	when	when	SCONJ
eistud-25694	79	13	the	the	DET
eistud-25694	79	14	agency	agency	NOUN
eistud-25694	79	15	had	have	VERB
eistud-25694	79	16	many	many	ADJ
eistud-25694	79	17	employees	employee	NOUN
eistud-25694	79	18	and	and	CCONJ
eistud-25694	79	19	was	be	AUX
eistud-25694	79	20	large	large	ADJ
eistud-25694	79	21	or	or	CCONJ
eistud-25694	79	22	when	when	SCONJ
eistud-25694	79	23	its	its	PRON
eistud-25694	79	24	own	own	ADJ
eistud-25694	79	25	functions	function	NOUN
eistud-25694	79	26	were	be	AUX
eistud-25694	79	27	defined	define	VERB
eistud-25694	79	28	not	not	PART
eistud-25694	79	29	clearly	clearly	ADV
eistud-25694	79	30	.	.	PUNCT
eistud-25694	80	1	eventual	eventual	ADJ
eistud-25694	80	2	gains	gain	NOUN
eistud-25694	80	3	from	from	ADP
eistud-25694	80	4	the	the	DET
eistud-25694	80	5	functional	functional	ADJ
eistud-25694	80	6	audit	audit	NOUN
eistud-25694	80	7	results	result	VERB
eistud-25694	80	8	the	the	DET
eistud-25694	80	9	best	good	ADJ
eistud-25694	80	10	business	business	NOUN
eistud-25694	80	11	-	-	PUNCT
eistud-25694	80	12	sector	sector	NOUN
eistud-25694	80	13	auditors	auditor	NOUN
eistud-25694	80	14	made	make	VERB
eistud-25694	80	15	the	the	DET
eistud-25694	80	16	functional	functional	ADJ
eistud-25694	80	17	audit	audit	NOUN
eistud-25694	80	18	linked	link	VERB
eistud-25694	80	19	to	to	ADP
eistud-25694	80	20	the	the	DET
eistud-25694	80	21	agency	agency	NOUN
eistud-25694	80	22	’s	’s	PART
eistud-25694	80	23	strategy	strategy	NOUN
eistud-25694	80	24	analysis	analysis	NOUN
eistud-25694	80	25	(	(	PUNCT
eistud-25694	80	26	coso	coso	NOUN
eistud-25694	80	27	,	,	PUNCT
eistud-25694	80	28	2004	2004	NUM
eistud-25694	80	29	)	)	PUNCT
eistud-25694	80	30	.	.	PUNCT
eistud-25694	81	1	it	it	PRON
eistud-25694	81	2	was	be	AUX
eistud-25694	81	3	noted	note	VERB
eistud-25694	81	4	in	in	ADP
eistud-25694	81	5	two	two	NUM
eistud-25694	81	6	audit	audit	NOUN
eistud-25694	81	7	reports	report	VERB
eistud-25694	81	8	that	that	SCONJ
eistud-25694	81	9	“	"	PUNCT
eistud-25694	81	10	not	not	PART
eistud-25694	81	11	a	a	DET
eistud-25694	81	12	single	single	ADJ
eistud-25694	81	13	document	document	NOUN
eistud-25694	81	14	was	be	AUX
eistud-25694	81	15	stated	state	VERB
eistud-25694	81	16	during	during	ADP
eistud-25694	81	17	the	the	DET
eistud-25694	81	18	audit	audit	NOUN
eistud-25694	81	19	,	,	PUNCT
eistud-25694	81	20	which	which	PRON
eistud-25694	81	21	would	would	AUX
eistud-25694	81	22	have	have	AUX
eistud-25694	81	23	outlined	outline	VERB
eistud-25694	81	24	in	in	ADP
eistud-25694	81	25	any	any	DET
eistud-25694	81	26	form	form	NOUN
eistud-25694	81	27	whatsoever	whatsoever	ADV
eistud-25694	81	28	the	the	DET
eistud-25694	81	29	long	long	ADJ
eistud-25694	81	30	-	-	PUNCT
eistud-25694	81	31	term	term	NOUN
eistud-25694	81	32	planning	planning	NOUN
eistud-25694	81	33	regarding	regard	VERB
eistud-25694	81	34	…	…	PUNCT
eistud-25694	81	35	”	"	PUNCT
eistud-25694	81	36	.	.	PUNCT
eistud-25694	82	1	and	and	CCONJ
eistud-25694	82	2	it	it	PRON
eistud-25694	82	3	was	be	AUX
eistud-25694	82	4	noted	note	VERB
eistud-25694	82	5	in	in	ADP
eistud-25694	82	6	the	the	DET
eistud-25694	82	7	second	second	ADJ
eistud-25694	82	8	report	report	NOUN
eistud-25694	82	9	:	:	PUNCT
eistud-25694	82	10	“	"	PUNCT
eistud-25694	82	11	the	the	DET
eistud-25694	82	12	budget	budget	NOUN
eistud-25694	82	13	planning	planning	NOUN
eistud-25694	82	14	procedure	procedure	NOUN
eistud-25694	82	15	is	be	AUX
eistud-25694	82	16	not	not	PART
eistud-25694	82	17	transparent	transparent	ADJ
eistud-25694	82	18	as	as	ADV
eistud-25694	82	19	far	far	ADV
eistud-25694	82	20	as	as	SCONJ
eistud-25694	82	21	the	the	DET
eistud-25694	82	22	decision	decision	NOUN
eistud-25694	82	23	-	-	PUNCT
eistud-25694	82	24	making	make	VERB
eistud-25694	82	25	process	process	NOUN
eistud-25694	82	26	is	be	AUX
eistud-25694	82	27	not	not	PART
eistud-25694	82	28	documented	document	VERB
eistud-25694	82	29	and	and	CCONJ
eistud-25694	82	30	is	be	AUX
eistud-25694	82	31	not	not	PART
eistud-25694	82	32	clear	clear	ADJ
eistud-25694	82	33	”	"	PUNCT
eistud-25694	82	34	.	.	PUNCT
eistud-25694	83	1	the	the	DET
eistud-25694	83	2	next	next	ADJ
eistud-25694	83	3	important	important	ADJ
eistud-25694	83	4	aspect	aspect	NOUN
eistud-25694	83	5	detected	detect	VERB
eistud-25694	83	6	by	by	ADP
eistud-25694	83	7	the	the	DET
eistud-25694	83	8	auditors	auditor	NOUN
eistud-25694	83	9	is	be	AUX
eistud-25694	83	10	the	the	DET
eistud-25694	83	11	fact	fact	NOUN
eistud-25694	83	12	that	that	SCONJ
eistud-25694	83	13	particular	particular	ADJ
eistud-25694	83	14	latvian	latvian	ADJ
eistud-25694	83	15	regulatory	regulatory	ADJ
eistud-25694	83	16	acts	act	NOUN
eistud-25694	83	17	do	do	AUX
eistud-25694	83	18	not	not	PART
eistud-25694	83	19	correspond	correspond	VERB
eistud-25694	83	20	to	to	ADP
eistud-25694	83	21	the	the	DET
eistud-25694	83	22	european	european	PROPN
eistud-25694	83	23	community	community	NOUN
eistud-25694	83	24	regulations	regulation	NOUN
eistud-25694	83	25	and/or	and/or	CCONJ
eistud-25694	83	26	the	the	DET
eistud-25694	83	27	internal	internal	ADJ
eistud-25694	83	28	regulatory	regulatory	ADJ
eistud-25694	83	29	acts	act	NOUN
eistud-25694	83	30	do	do	AUX
eistud-25694	83	31	not	not	PART
eistud-25694	83	32	correspond	correspond	VERB
eistud-25694	83	33	to	to	ADP
eistud-25694	83	34	the	the	DET
eistud-25694	83	35	external	external	ADJ
eistud-25694	83	36	regulatory	regulatory	ADJ
eistud-25694	83	37	acts	act	NOUN
eistud-25694	83	38	.	.	PUNCT
eistud-25694	84	1	the	the	DET
eistud-25694	84	2	authors	author	NOUN
eistud-25694	84	3	consider	consider	VERB
eistud-25694	84	4	that	that	SCONJ
eistud-25694	84	5	the	the	DET
eistud-25694	84	6	detection	detection	NOUN
eistud-25694	84	7	of	of	ADP
eistud-25694	84	8	such	such	ADJ
eistud-25694	84	9	disparities	disparity	NOUN
eistud-25694	84	10	is	be	AUX
eistud-25694	84	11	just	just	ADV
eistud-25694	84	12	sluggishness	sluggishness	NOUN
eistud-25694	84	13	of	of	ADP
eistud-25694	84	14	relevant	relevant	ADJ
eistud-25694	84	15	legal	legal	ADJ
eistud-25694	84	16	organizational	organizational	ADJ
eistud-25694	84	17	units	unit	NOUN
eistud-25694	84	18	.	.	PUNCT
eistud-25694	85	1	and	and	CCONJ
eistud-25694	85	2	other	other	ADJ
eistud-25694	85	3	aspects	aspect	NOUN
eistud-25694	85	4	established	establish	VERB
eistud-25694	85	5	by	by	ADP
eistud-25694	85	6	the	the	DET
eistud-25694	85	7	auditors	auditor	NOUN
eistud-25694	85	8	could	could	AUX
eistud-25694	85	9	be	be	AUX
eistud-25694	85	10	arranged	arrange	VERB
eistud-25694	85	11	by	by	ADP
eistud-25694	85	12	the	the	DET
eistud-25694	85	13	agency	agency	NOUN
eistud-25694	85	14	itself	itself	PRON
eistud-25694	85	15	,	,	PUNCT
eistud-25694	85	16	not	not	PART
eistud-25694	85	17	engaging	engage	VERB
eistud-25694	85	18	external	external	ADJ
eistud-25694	85	19	auditors	auditor	NOUN
eistud-25694	85	20	.	.	PUNCT
eistud-25694	86	1	for	for	ADP
eistud-25694	86	2	instant	instant	NOUN
eistud-25694	86	3	,	,	PUNCT
eistud-25694	86	4	to	to	PART
eistud-25694	86	5	strengthen	strengthen	VERB
eistud-25694	86	6	control	control	NOUN
eistud-25694	86	7	and	and	CCONJ
eistud-25694	86	8	determine	determine	VERB
eistud-25694	86	9	responsibility	responsibility	NOUN
eistud-25694	86	10	for	for	ADP
eistud-25694	86	11	implementation	implementation	NOUN
eistud-25694	86	12	of	of	ADP
eistud-25694	86	13	the	the	DET
eistud-25694	86	14	internal	internal	ADJ
eistud-25694	86	15	audit	audit	NOUN
eistud-25694	86	16	recommendations	recommendation	NOUN
eistud-25694	86	17	so	so	SCONJ
eistud-25694	86	18	that	that	SCONJ
eistud-25694	86	19	it	it	PRON
eistud-25694	86	20	were	be	AUX
eistud-25694	86	21	not	not	PART
eistud-25694	86	22	written	write	VERB
eistud-25694	86	23	in	in	ADP
eistud-25694	86	24	the	the	DET
eistud-25694	86	25	audit	audit	NOUN
eistud-25694	86	26	report	report	NOUN
eistud-25694	86	27	:	:	PUNCT
eistud-25694	86	28	the	the	DET
eistud-25694	86	29	terms	term	NOUN
eistud-25694	86	30	of	of	ADP
eistud-25694	86	31	implementation	implementation	NOUN
eistud-25694	86	32	are	be	AUX
eistud-25694	86	33	delayed	delay	VERB
eistud-25694	86	34	many	many	ADJ
eistud-25694	86	35	times	time	NOUN
eistud-25694	86	36	on	on	ADP
eistud-25694	86	37	the	the	DET
eistud-25694	86	38	part	part	NOUN
eistud-25694	86	39	of	of	ADP
eistud-25694	86	40	officials	official	NOUN
eistud-25694	86	41	,	,	PUNCT
eistud-25694	86	42	even	even	ADV
eistud-25694	86	43	involvement	involvement	NOUN
eistud-25694	86	44	of	of	ADP
eistud-25694	86	45	the	the	DET
eistud-25694	86	46	management	management	NOUN
eistud-25694	86	47	in	in	ADP
eistud-25694	86	48	the	the	DET
eistud-25694	86	49	settlement	settlement	NOUN
eistud-25694	86	50	of	of	ADP
eistud-25694	86	51	the	the	DET
eistud-25694	86	52	problem	problem	NOUN
eistud-25694	86	53	is	be	AUX
eistud-25694	86	54	not	not	PART
eistud-25694	86	55	sufficiently	sufficiently	ADV
eistud-25694	86	56	motivating	motivate	VERB
eistud-25694	86	57	.	.	PUNCT
eistud-25694	87	1	the	the	DET
eistud-25694	87	2	auditors	auditor	NOUN
eistud-25694	87	3	discovered	discover	VERB
eistud-25694	87	4	opportunities	opportunity	NOUN
eistud-25694	87	5	for	for	ADP
eistud-25694	87	6	the	the	DET
eistud-25694	87	7	information	information	NOUN
eistud-25694	87	8	system	system	NOUN
eistud-25694	87	9	operation	operation	NOUN
eistud-25694	87	10	improvement	improvement	NOUN
eistud-25694	87	11	by	by	ADP
eistud-25694	87	12	way	way	NOUN
eistud-25694	87	13	of	of	ADP
eistud-25694	87	14	introduction	introduction	NOUN
eistud-25694	87	15	and	and	CCONJ
eistud-25694	87	16	update	update	NOUN
eistud-25694	87	17	of	of	ADP
eistud-25694	87	18	databases	database	NOUN
eistud-25694	87	19	and	and	CCONJ
eistud-25694	87	20	it	it	PRON
eistud-25694	87	21	systems	system	NOUN
eistud-25694	87	22	.	.	PUNCT
eistud-25694	88	1	it	it	PRON
eistud-25694	88	2	is	be	AUX
eistud-25694	88	3	consonant	consonant	ADJ
eistud-25694	88	4	with	with	ADP
eistud-25694	88	5	the	the	DET
eistud-25694	88	6	experience	experience	NOUN
eistud-25694	88	7	of	of	ADP
eistud-25694	88	8	other	other	ADJ
eistud-25694	88	9	countries	country	NOUN
eistud-25694	88	10	that	that	PRON
eistud-25694	88	11	all	all	DET
eistud-25694	88	12	internal	internal	ADJ
eistud-25694	88	13	processes	process	NOUN
eistud-25694	88	14	should	should	AUX
eistud-25694	88	15	be	be	AUX
eistud-25694	88	16	improved	improve	VERB
eistud-25694	88	17	to	to	ADP
eistud-25694	88	18	the	the	DET
eistud-25694	88	19	maximum	maximum	NOUN
eistud-25694	88	20	in	in	ADP
eistud-25694	88	21	the	the	DET
eistud-25694	88	22	electronic	electronic	ADJ
eistud-25694	88	23	form	form	NOUN
eistud-25694	88	24	,	,	PUNCT
eistud-25694	88	25	even	even	ADV
eistud-25694	88	26	having	having	AUX
eistud-25694	88	27	adopted	adopt	VERB
eistud-25694	88	28	issn	issn	PROPN
eistud-25694	88	29	1822	1822	NUM
eistud-25694	88	30	-	-	SYM
eistud-25694	88	31	8402	8402	NUM
eistud-25694	88	32	european	european	ADJ
eistud-25694	88	33	integration	integration	NOUN
eistud-25694	88	34	studies	study	NOUN
eistud-25694	88	35	.	.	PUNCT
eistud-25694	89	1	2010	2010	NUM
eistud-25694	89	2	.	.	PUNCT
eistud-25694	90	1	no	no	DET
eistud-25694	90	2	4	4	NUM
eistud-25694	90	3	106	106	NUM
eistud-25694	90	4	the	the	DET
eistud-25694	90	5	best	good	ADJ
eistud-25694	90	6	practice	practice	NOUN
eistud-25694	90	7	of	of	ADP
eistud-25694	90	8	the	the	DET
eistud-25694	90	9	business	business	NOUN
eistud-25694	90	10	sector	sector	NOUN
eistud-25694	90	11	(	(	PUNCT
eistud-25694	90	12	gregory	gregory	NOUN
eistud-25694	90	13	,	,	PUNCT
eistud-25694	90	14	2005	2005	NUM
eistud-25694	90	15	;	;	PUNCT
eistud-25694	90	16	bititci	bititci	NOUN
eistud-25694	90	17	et.al	et.al	PROPN
eistud-25694	90	18	.	.	PROPN
eistud-25694	90	19	,	,	PUNCT
eistud-25694	90	20	2000	2000	NUM
eistud-25694	90	21	)	)	PUNCT
eistud-25694	90	22	.	.	PUNCT
eistud-25694	91	1	the	the	DET
eistud-25694	91	2	authors	author	NOUN
eistud-25694	91	3	point	point	VERB
eistud-25694	91	4	out	out	ADP
eistud-25694	91	5	that	that	SCONJ
eistud-25694	91	6	the	the	DET
eistud-25694	91	7	auditors	auditor	NOUN
eistud-25694	91	8	have	have	AUX
eistud-25694	91	9	also	also	ADV
eistud-25694	91	10	discovered	discover	VERB
eistud-25694	91	11	an	an	DET
eistud-25694	91	12	opportunity	opportunity	NOUN
eistud-25694	91	13	for	for	ADP
eistud-25694	91	14	saving	save	VERB
eistud-25694	91	15	on	on	ADP
eistud-25694	91	16	consultation	consultation	NOUN
eistud-25694	91	17	services	service	NOUN
eistud-25694	91	18	to	to	ADP
eistud-25694	91	19	the	the	DET
eistud-25694	91	20	residents	resident	NOUN
eistud-25694	91	21	by	by	ADP
eistud-25694	91	22	bringing	bring	VERB
eistud-25694	91	23	into	into	ADP
eistud-25694	91	24	line	line	NOUN
eistud-25694	91	25	the	the	DET
eistud-25694	91	26	service	service	NOUN
eistud-25694	91	27	mechanism	mechanism	NOUN
eistud-25694	91	28	.	.	PUNCT
eistud-25694	92	1	for	for	ADP
eistud-25694	92	2	instance	instance	NOUN
eistud-25694	92	3	,	,	PUNCT
eistud-25694	92	4	it	it	PRON
eistud-25694	92	5	is	be	AUX
eistud-25694	92	6	estimated	estimate	VERB
eistud-25694	92	7	that	that	SCONJ
eistud-25694	92	8	there	there	PRON
eistud-25694	92	9	is	be	VERB
eistud-25694	92	10	different	different	ADJ
eistud-25694	92	11	time	time	NOUN
eistud-25694	92	12	of	of	ADP
eistud-25694	92	13	customer	customer	NOUN
eistud-25694	92	14	service	service	NOUN
eistud-25694	92	15	in	in	ADP
eistud-25694	92	16	different	different	ADJ
eistud-25694	92	17	regional	regional	ADJ
eistud-25694	92	18	structures	structure	NOUN
eistud-25694	92	19	it	it	PRON
eistud-25694	92	20	takes	take	VERB
eistud-25694	92	21	9.5	9.5	NUM
eistud-25694	92	22	hours	hour	NOUN
eistud-25694	92	23	in	in	ADP
eistud-25694	92	24	one	one	NUM
eistud-25694	92	25	case	case	NOUN
eistud-25694	92	26	or	or	CCONJ
eistud-25694	92	27	28.3	28.3	NUM
eistud-25694	92	28	hours	hour	NOUN
eistud-25694	92	29	in	in	ADP
eistud-25694	92	30	another	another	PRON
eistud-25694	92	31	.	.	PUNCT
eistud-25694	93	1	similarly	similarly	ADV
eistud-25694	93	2	,	,	PUNCT
eistud-25694	93	3	the	the	DET
eistud-25694	93	4	auditors	auditor	NOUN
eistud-25694	93	5	detected	detect	VERB
eistud-25694	93	6	the	the	DET
eistud-25694	93	7	fact	fact	NOUN
eistud-25694	93	8	that	that	SCONJ
eistud-25694	93	9	the	the	DET
eistud-25694	93	10	agency	agency	NOUN
eistud-25694	93	11	did	do	AUX
eistud-25694	93	12	not	not	PART
eistud-25694	93	13	perform	perform	VERB
eistud-25694	93	14	one	one	NUM
eistud-25694	93	15	of	of	ADP
eistud-25694	93	16	its	its	PRON
eistud-25694	93	17	functions	function	NOUN
eistud-25694	93	18	at	at	ADP
eistud-25694	93	19	the	the	DET
eistud-25694	93	20	time	time	NOUN
eistud-25694	93	21	of	of	ADP
eistud-25694	93	22	audit	audit	NOUN
eistud-25694	93	23	,	,	PUNCT
eistud-25694	93	24	but	but	CCONJ
eistud-25694	93	25	the	the	DET
eistud-25694	93	26	employees	employee	NOUN
eistud-25694	93	27	stated	state	VERB
eistud-25694	93	28	that	that	SCONJ
eistud-25694	93	29	747	747	NUM
eistud-25694	93	30	hours	hour	NOUN
eistud-25694	93	31	were	be	AUX
eistud-25694	93	32	dedicated	dedicate	VERB
eistud-25694	93	33	to	to	ADP
eistud-25694	93	34	it	it	PRON
eistud-25694	93	35	.	.	PUNCT
eistud-25694	94	1	this	this	PRON
eistud-25694	94	2	is	be	AUX
eistud-25694	94	3	why	why	SCONJ
eistud-25694	94	4	the	the	DET
eistud-25694	94	5	authors	author	NOUN
eistud-25694	94	6	point	point	VERB
eistud-25694	94	7	out	out	ADP
eistud-25694	94	8	that	that	SCONJ
eistud-25694	94	9	the	the	DET
eistud-25694	94	10	daily	daily	ADJ
eistud-25694	94	11	regular	regular	ADJ
eistud-25694	94	12	performance	performance	NOUN
eistud-25694	94	13	records	record	NOUN
eistud-25694	94	14	are	be	AUX
eistud-25694	94	15	very	very	ADV
eistud-25694	94	16	important	important	ADJ
eistud-25694	94	17	(	(	PUNCT
eistud-25694	94	18	moloi	moloi	NOUN
eistud-25694	94	19	and	and	CCONJ
eistud-25694	94	20	mutula	mutula	ADJ
eistud-25694	94	21	,	,	PUNCT
eistud-25694	94	22	2007	2007	NUM
eistud-25694	94	23	)	)	PUNCT
eistud-25694	94	24	.	.	PUNCT
eistud-25694	95	1	in	in	ADP
eistud-25694	95	2	another	another	DET
eistud-25694	95	3	report	report	NOUN
eistud-25694	95	4	,	,	PUNCT
eistud-25694	95	5	the	the	DET
eistud-25694	95	6	auditors	auditor	NOUN
eistud-25694	95	7	state	state	VERB
eistud-25694	95	8	that	that	SCONJ
eistud-25694	95	9	the	the	DET
eistud-25694	95	10	risk	risk	NOUN
eistud-25694	95	11	of	of	ADP
eistud-25694	95	12	use	use	NOUN
eistud-25694	95	13	of	of	ADP
eistud-25694	95	14	effective	effective	ADJ
eistud-25694	95	15	resources	resource	NOUN
eistud-25694	95	16	arises	arise	VERB
eistud-25694	95	17	on	on	ADP
eistud-25694	95	18	nontransparent	nontransparent	ADJ
eistud-25694	95	19	,	,	PUNCT
eistud-25694	95	20	unclear	unclear	ADJ
eistud-25694	95	21	processes	process	NOUN
eistud-25694	95	22	of	of	ADP
eistud-25694	95	23	the	the	DET
eistud-25694	95	24	agency	agency	NOUN
eistud-25694	95	25	operation	operation	NOUN
eistud-25694	95	26	.	.	PUNCT
eistud-25694	96	1	to	to	PART
eistud-25694	96	2	have	have	VERB
eistud-25694	96	3	a	a	DET
eistud-25694	96	4	summary	summary	NOUN
eistud-25694	96	5	,	,	PUNCT
eistud-25694	96	6	reports	report	NOUN
eistud-25694	96	7	from	from	ADP
eistud-25694	96	8	different	different	ADJ
eistud-25694	96	9	viewpoints	viewpoint	NOUN
eistud-25694	96	10	are	be	AUX
eistud-25694	96	11	requested	request	VERB
eistud-25694	96	12	from	from	ADP
eistud-25694	96	13	all	all	DET
eistud-25694	96	14	the	the	DET
eistud-25694	96	15	supervised	supervised	ADJ
eistud-25694	96	16	and	and	CCONJ
eistud-25694	96	17	subordinated	subordinated	ADJ
eistud-25694	96	18	agencies	agency	NOUN
eistud-25694	96	19	,	,	PUNCT
eistud-25694	96	20	including	include	VERB
eistud-25694	96	21	on	on	ADP
eistud-25694	96	22	the	the	DET
eistud-25694	96	23	matters	matter	NOUN
eistud-25694	96	24	,	,	PUNCT
eistud-25694	96	25	which	which	PRON
eistud-25694	96	26	have	have	AUX
eistud-25694	96	27	not	not	PART
eistud-25694	96	28	been	be	AUX
eistud-25694	96	29	financed	finance	VERB
eistud-25694	96	30	by	by	ADP
eistud-25694	96	31	the	the	DET
eistud-25694	96	32	agency	agency	NOUN
eistud-25694	96	33	.	.	PUNCT
eistud-25694	97	1	as	as	ADP
eistud-25694	97	2	a	a	DET
eistud-25694	97	3	result	result	NOUN
eistud-25694	97	4	,	,	PUNCT
eistud-25694	97	5	transparency	transparency	NOUN
eistud-25694	97	6	and	and	CCONJ
eistud-25694	97	7	traceability	traceability	NOUN
eistud-25694	97	8	of	of	ADP
eistud-25694	97	9	the	the	DET
eistud-25694	97	10	spent	spend	VERB
eistud-25694	97	11	assets	asset	NOUN
eistud-25694	97	12	is	be	AUX
eistud-25694	97	13	lost	lose	VERB
eistud-25694	97	14	.	.	PUNCT
eistud-25694	98	1	it	it	PRON
eistud-25694	98	2	is	be	AUX
eistud-25694	98	3	evaluated	evaluate	VERB
eistud-25694	98	4	positively	positively	ADV
eistud-25694	98	5	that	that	SCONJ
eistud-25694	98	6	two	two	NUM
eistud-25694	98	7	possible	possible	ADJ
eistud-25694	98	8	models	model	NOUN
eistud-25694	98	9	of	of	ADP
eistud-25694	98	10	further	further	ADJ
eistud-25694	98	11	development	development	NOUN
eistud-25694	98	12	of	of	ADP
eistud-25694	98	13	an	an	DET
eistud-25694	98	14	agency	agency	NOUN
eistud-25694	98	15	with	with	ADP
eistud-25694	98	16	a	a	DET
eistud-25694	98	17	number	number	NOUN
eistud-25694	98	18	of	of	ADP
eistud-25694	98	19	development	development	NOUN
eistud-25694	98	20	strategies	strategy	NOUN
eistud-25694	98	21	were	be	AUX
eistud-25694	98	22	proposed	propose	VERB
eistud-25694	98	23	in	in	ADP
eistud-25694	98	24	a	a	DET
eistud-25694	98	25	certain	certain	ADJ
eistud-25694	98	26	audit	audit	NOUN
eistud-25694	98	27	report	report	NOUN
eistud-25694	98	28	with	with	ADP
eistud-25694	98	29	an	an	DET
eistud-25694	98	30	estimate	estimate	NOUN
eistud-25694	98	31	of	of	ADP
eistud-25694	98	32	each	each	DET
eistud-25694	98	33	proposed	propose	VERB
eistud-25694	98	34	variant	variant	NOUN
eistud-25694	98	35	provided	provide	VERB
eistud-25694	98	36	.	.	PUNCT
eistud-25694	99	1	contribution	contribution	NOUN
eistud-25694	99	2	by	by	ADP
eistud-25694	99	3	internal	internal	ADJ
eistud-25694	99	4	auditors	auditor	NOUN
eistud-25694	99	5	.	.	PUNCT
eistud-25694	100	1	while	while	SCONJ
eistud-25694	100	2	it	it	PRON
eistud-25694	100	3	could	could	AUX
eistud-25694	100	4	be	be	AUX
eistud-25694	100	5	said	say	VERB
eistud-25694	100	6	about	about	ADP
eistud-25694	100	7	business	business	NOUN
eistud-25694	100	8	-	-	PUNCT
eistud-25694	100	9	sector	sector	NOUN
eistud-25694	100	10	auditors	auditor	NOUN
eistud-25694	100	11	that	that	SCONJ
eistud-25694	100	12	the	the	DET
eistud-25694	100	13	average	average	ADJ
eistud-25694	100	14	audit	audit	NOUN
eistud-25694	100	15	report	report	NOUN
eistud-25694	100	16	merit	merit	NOUN
eistud-25694	100	17	grade	grade	NOUN
eistud-25694	100	18	is	be	AUX
eistud-25694	100	19	sufficiently	sufficiently	ADV
eistud-25694	100	20	good	good	ADJ
eistud-25694	100	21	,	,	PUNCT
eistud-25694	100	22	then	then	ADV
eistud-25694	100	23	in	in	ADP
eistud-25694	100	24	the	the	DET
eistud-25694	100	25	events	event	NOUN
eistud-25694	100	26	when	when	SCONJ
eistud-25694	100	27	internal	internal	ADJ
eistud-25694	100	28	auditors	auditor	NOUN
eistud-25694	100	29	are	be	AUX
eistud-25694	100	30	professional	professional	ADJ
eistud-25694	100	31	and	and	CCONJ
eistud-25694	100	32	the	the	DET
eistud-25694	100	33	degree	degree	NOUN
eistud-25694	100	34	of	of	ADP
eistud-25694	100	35	their	their	PRON
eistud-25694	100	36	knowledge	knowledge	NOUN
eistud-25694	100	37	about	about	ADP
eistud-25694	100	38	the	the	DET
eistud-25694	100	39	state	state	NOUN
eistud-25694	100	40	government	government	NOUN
eistud-25694	100	41	system	system	NOUN
eistud-25694	100	42	is	be	AUX
eistud-25694	100	43	high	high	ADJ
eistud-25694	100	44	,	,	PUNCT
eistud-25694	100	45	their	their	PRON
eistud-25694	100	46	qualities	quality	NOUN
eistud-25694	100	47	are	be	AUX
eistud-25694	100	48	much	much	ADV
eistud-25694	100	49	higher	high	ADJ
eistud-25694	100	50	than	than	ADP
eistud-25694	100	51	of	of	ADP
eistud-25694	100	52	the	the	DET
eistud-25694	100	53	business	business	NOUN
eistud-25694	100	54	-	-	PUNCT
eistud-25694	100	55	sector	sector	NOUN
eistud-25694	100	56	auditors	auditor	NOUN
eistud-25694	100	57	.	.	PUNCT
eistud-25694	101	1	as	as	ADP
eistud-25694	101	2	the	the	DET
eistud-25694	101	3	best	good	ADJ
eistud-25694	101	4	example	example	NOUN
eistud-25694	101	5	,	,	PUNCT
eistud-25694	101	6	internal	internal	ADJ
eistud-25694	101	7	audit	audit	NOUN
eistud-25694	101	8	reports	report	NOUN
eistud-25694	101	9	of	of	ADP
eistud-25694	101	10	the	the	DET
eistud-25694	101	11	ministry	ministry	PROPN
eistud-25694	101	12	of	of	ADP
eistud-25694	101	13	agriculture	agriculture	PROPN
eistud-25694	101	14	and	and	CCONJ
eistud-25694	101	15	state	state	PROPN
eistud-25694	101	16	treasury	treasury	NOUN
eistud-25694	101	17	should	should	AUX
eistud-25694	101	18	be	be	AUX
eistud-25694	101	19	mentioned	mention	VERB
eistud-25694	101	20	,	,	PUNCT
eistud-25694	101	21	in	in	ADP
eistud-25694	101	22	which	which	PRON
eistud-25694	101	23	a	a	DET
eistud-25694	101	24	detailed	detailed	ADJ
eistud-25694	101	25	analysis	analysis	NOUN
eistud-25694	101	26	of	of	ADP
eistud-25694	101	27	the	the	DET
eistud-25694	101	28	budget	budget	NOUN
eistud-25694	101	29	building	building	NOUN
eistud-25694	101	30	process	process	NOUN
eistud-25694	101	31	in	in	ADP
eistud-25694	101	32	the	the	DET
eistud-25694	101	33	agency	agency	NOUN
eistud-25694	101	34	is	be	AUX
eistud-25694	101	35	given	give	VERB
eistud-25694	101	36	with	with	ADP
eistud-25694	101	37	its	its	PRON
eistud-25694	101	38	link	link	NOUN
eistud-25694	101	39	to	to	ADP
eistud-25694	101	40	the	the	DET
eistud-25694	101	41	strategies	strategy	NOUN
eistud-25694	101	42	of	of	ADP
eistud-25694	101	43	institution	institution	NOUN
eistud-25694	101	44	as	as	SCONJ
eistud-25694	101	45	it	it	PRON
eistud-25694	101	46	is	be	AUX
eistud-25694	101	47	determined	determine	VERB
eistud-25694	101	48	by	by	ADP
eistud-25694	101	49	good	good	ADJ
eistud-25694	101	50	practice	practice	NOUN
eistud-25694	101	51	(	(	PUNCT
eistud-25694	101	52	schick	schick	NOUN
eistud-25694	101	53	,	,	PUNCT
eistud-25694	101	54	2003	2003	NUM
eistud-25694	101	55	)	)	PUNCT
eistud-25694	101	56	.	.	PUNCT
eistud-25694	102	1	although	although	SCONJ
eistud-25694	102	2	the	the	DET
eistud-25694	102	3	internal	internal	ADJ
eistud-25694	102	4	auditor	auditor	NOUN
eistud-25694	102	5	is	be	AUX
eistud-25694	102	6	comparatively	comparatively	ADV
eistud-25694	102	7	limited	limited	ADJ
eistud-25694	102	8	in	in	ADP
eistud-25694	102	9	the	the	DET
eistud-25694	102	10	expression	expression	NOUN
eistud-25694	102	11	of	of	ADP
eistud-25694	102	12	one	one	NUM
eistud-25694	102	13	’s	’s	PART
eistud-25694	102	14	opinion	opinion	NOUN
eistud-25694	102	15	,	,	PUNCT
eistud-25694	102	16	it	it	PRON
eistud-25694	102	17	should	should	AUX
eistud-25694	102	18	be	be	AUX
eistud-25694	102	19	admitted	admit	VERB
eistud-25694	102	20	that	that	SCONJ
eistud-25694	102	21	they	they	PRON
eistud-25694	102	22	allowed	allow	VERB
eistud-25694	102	23	themselves	themselves	PRON
eistud-25694	102	24	to	to	PART
eistud-25694	102	25	point	point	VERB
eistud-25694	102	26	out	out	ADP
eistud-25694	102	27	more	more	ADV
eistud-25694	102	28	sternly	sternly	ADV
eistud-25694	102	29	to	to	ADP
eistud-25694	102	30	the	the	DET
eistud-25694	102	31	existing	exist	VERB
eistud-25694	102	32	problems	problem	NOUN
eistud-25694	102	33	of	of	ADP
eistud-25694	102	34	the	the	DET
eistud-25694	102	35	agency	agency	NOUN
eistud-25694	102	36	than	than	ADP
eistud-25694	102	37	the	the	DET
eistud-25694	102	38	business	business	NOUN
eistud-25694	102	39	-	-	PUNCT
eistud-25694	102	40	sector	sector	NOUN
eistud-25694	102	41	auditors	auditor	NOUN
eistud-25694	102	42	in	in	ADP
eistud-25694	102	43	the	the	DET
eistud-25694	102	44	events	event	NOUN
eistud-25694	102	45	when	when	SCONJ
eistud-25694	102	46	the	the	DET
eistud-25694	102	47	internal	internal	ADJ
eistud-25694	102	48	auditors	auditor	NOUN
eistud-25694	102	49	were	be	AUX
eistud-25694	102	50	professional	professional	ADJ
eistud-25694	102	51	.	.	PUNCT
eistud-25694	103	1	for	for	ADP
eistud-25694	103	2	instance	instance	NOUN
eistud-25694	103	3	,	,	PUNCT
eistud-25694	103	4	no	no	DET
eistud-25694	103	5	confidence	confidence	NOUN
eistud-25694	103	6	has	have	AUX
eistud-25694	103	7	been	be	AUX
eistud-25694	103	8	gained	gain	VERB
eistud-25694	103	9	in	in	ADP
eistud-25694	103	10	conversations	conversation	NOUN
eistud-25694	103	11	with	with	ADP
eistud-25694	103	12	managers	manager	NOUN
eistud-25694	103	13	of	of	ADP
eistud-25694	103	14	the	the	DET
eistud-25694	103	15	organizational	organizational	ADJ
eistud-25694	103	16	units	unit	NOUN
eistud-25694	103	17	that	that	PRON
eistud-25694	103	18	the	the	DET
eistud-25694	103	19	persons	person	NOUN
eistud-25694	103	20	in	in	ADP
eistud-25694	103	21	charge	charge	NOUN
eistud-25694	103	22	for	for	ADP
eistud-25694	103	23	the	the	DET
eistud-25694	103	24	program	program	NOUN
eistud-25694	103	25	management	management	NOUN
eistud-25694	103	26	shall	shall	AUX
eistud-25694	103	27	enter	enter	VERB
eistud-25694	103	28	actively	actively	ADV
eistud-25694	103	29	enough	enough	ADV
eistud-25694	103	30	into	into	ADP
eistud-25694	103	31	the	the	DET
eistud-25694	103	32	evaluation	evaluation	NOUN
eistud-25694	103	33	of	of	ADP
eistud-25694	103	34	soundness	soundness	NOUN
eistud-25694	103	35	of	of	ADP
eistud-25694	103	36	the	the	DET
eistud-25694	103	37	extra	extra	ADJ
eistud-25694	103	38	required	require	VERB
eistud-25694	103	39	financial	financial	ADJ
eistud-25694	103	40	resources	resource	NOUN
eistud-25694	103	41	,	,	PUNCT
eistud-25694	103	42	etc	etc	X
eistud-25694	103	43	.	.	X
eistud-25694	103	44	thus	thus	ADV
eistud-25694	103	45	,	,	PUNCT
eistud-25694	103	46	the	the	DET
eistud-25694	103	47	internal	internal	ADJ
eistud-25694	103	48	auditors	auditor	NOUN
eistud-25694	103	49	have	have	AUX
eistud-25694	103	50	adhered	adhere	VERB
eistud-25694	103	51	to	to	ADP
eistud-25694	103	52	the	the	DET
eistud-25694	103	53	two	two	NUM
eistud-25694	103	54	major	major	ADJ
eistud-25694	103	55	auditing	auditing	NOUN
eistud-25694	103	56	basic	basic	ADJ
eistud-25694	103	57	principles	principle	NOUN
eistud-25694	103	58	objectivity	objectivity	NOUN
eistud-25694	103	59	and	and	CCONJ
eistud-25694	103	60	independence	independence	NOUN
eistud-25694	103	61	(	(	PUNCT
eistud-25694	103	62	karapetrovic	karapetrovic	ADJ
eistud-25694	103	63	and	and	CCONJ
eistud-25694	103	64	willborn	willborn	VERB
eistud-25694	103	65	,	,	PUNCT
eistud-25694	103	66	2000	2000	NUM
eistud-25694	103	67	)	)	PUNCT
eistud-25694	103	68	.	.	PUNCT
eistud-25694	104	1	similarly	similarly	ADV
eistud-25694	104	2	to	to	ADP
eistud-25694	104	3	the	the	DET
eistud-25694	104	4	business	business	NOUN
eistud-25694	104	5	-	-	PUNCT
eistud-25694	104	6	sector	sector	NOUN
eistud-25694	104	7	auditors	auditor	NOUN
eistud-25694	104	8	,	,	PUNCT
eistud-25694	104	9	the	the	DET
eistud-25694	104	10	facts	fact	NOUN
eistud-25694	104	11	were	be	AUX
eistud-25694	104	12	established	establish	VERB
eistud-25694	104	13	,	,	PUNCT
eistud-25694	104	14	which	which	PRON
eistud-25694	104	15	pointed	point	VERB
eistud-25694	104	16	out	out	ADP
eistud-25694	104	17	to	to	ADP
eistud-25694	104	18	indicators	indicator	NOUN
eistud-25694	104	19	of	of	ADP
eistud-25694	104	20	poor	poor	ADJ
eistud-25694	104	21	operation	operation	NOUN
eistud-25694	104	22	of	of	ADP
eistud-25694	104	23	the	the	DET
eistud-25694	104	24	agency	agency	NOUN
eistud-25694	104	25	.	.	PUNCT
eistud-25694	105	1	no	no	DET
eistud-25694	105	2	analysis	analysis	NOUN
eistud-25694	105	3	of	of	ADP
eistud-25694	105	4	deviations	deviation	NOUN
eistud-25694	105	5	of	of	ADP
eistud-25694	105	6	the	the	DET
eistud-25694	105	7	resultant	resultant	NOUN
eistud-25694	105	8	indicators	indicator	NOUN
eistud-25694	105	9	was	be	AUX
eistud-25694	105	10	made	make	VERB
eistud-25694	105	11	at	at	ADV
eistud-25694	105	12	all	all	ADV
eistud-25694	105	13	in	in	ADP
eistud-25694	105	14	most	most	ADJ
eistud-25694	105	15	events	event	NOUN
eistud-25694	105	16	,	,	PUNCT
eistud-25694	105	17	or	or	CCONJ
eistud-25694	105	18	the	the	DET
eistud-25694	105	19	control	control	NOUN
eistud-25694	105	20	mechanism	mechanism	NOUN
eistud-25694	105	21	was	be	AUX
eistud-25694	105	22	slack	slack	NOUN
eistud-25694	105	23	or	or	CCONJ
eistud-25694	105	24	insufficient	insufficient	ADJ
eistud-25694	105	25	.	.	PUNCT
eistud-25694	106	1	highquality	highquality	NOUN
eistud-25694	106	2	resultant	resultant	NOUN
eistud-25694	106	3	indicators	indicator	NOUN
eistud-25694	106	4	make	make	VERB
eistud-25694	106	5	a	a	DET
eistud-25694	106	6	public	public	ADJ
eistud-25694	106	7	management	management	NOUN
eistud-25694	106	8	problem	problem	NOUN
eistud-25694	106	9	throughout	throughout	ADP
eistud-25694	106	10	the	the	DET
eistud-25694	106	11	world	world	NOUN
eistud-25694	106	12	(	(	PUNCT
eistud-25694	106	13	robert	robert	PROPN
eistud-25694	106	14	and	and	CCONJ
eistud-25694	106	15	pollitt	pollitt	NOUN
eistud-25694	106	16	,	,	PUNCT
eistud-25694	106	17	1994	1994	NUM
eistud-25694	106	18	)	)	PUNCT
eistud-25694	106	19	.	.	PUNCT
eistud-25694	107	1	it	it	PRON
eistud-25694	107	2	was	be	AUX
eistud-25694	107	3	also	also	ADV
eistud-25694	107	4	advised	advise	VERB
eistud-25694	107	5	to	to	PART
eistud-25694	107	6	improve	improve	VERB
eistud-25694	107	7	the	the	DET
eistud-25694	107	8	management	management	NOUN
eistud-25694	107	9	accounting	account	VERB
eistud-25694	107	10	in	in	ADP
eistud-25694	107	11	order	order	NOUN
eistud-25694	107	12	to	to	PART
eistud-25694	107	13	realize	realize	VERB
eistud-25694	107	14	how	how	SCONJ
eistud-25694	107	15	much	much	ADJ
eistud-25694	107	16	each	each	DET
eistud-25694	107	17	function	function	NOUN
eistud-25694	107	18	comes	come	VERB
eistud-25694	107	19	to	to	ADP
eistud-25694	107	20	the	the	DET
eistud-25694	107	21	state	state	NOUN
eistud-25694	107	22	:	:	PUNCT
eistud-25694	107	23	as	as	SCONJ
eistud-25694	107	24	at	at	ADP
eistud-25694	107	25	the	the	DET
eistud-25694	107	26	audit	audit	NOUN
eistud-25694	107	27	moment	moment	NOUN
eistud-25694	107	28	,	,	PUNCT
eistud-25694	107	29	the	the	DET
eistud-25694	107	30	accounting	accounting	NOUN
eistud-25694	107	31	system	system	NOUN
eistud-25694	107	32	…	…	PUNCT
eistud-25694	107	33	does	do	AUX
eistud-25694	107	34	not	not	PART
eistud-25694	107	35	give	give	VERB
eistud-25694	107	36	a	a	DET
eistud-25694	107	37	clear	clear	ADJ
eistud-25694	107	38	view	view	NOUN
eistud-25694	107	39	of	of	ADP
eistud-25694	107	40	the	the	DET
eistud-25694	107	41	expenses	expense	NOUN
eistud-25694	107	42	charged	charge	VERB
eistud-25694	107	43	to	to	ADP
eistud-25694	107	44	the	the	DET
eistud-25694	107	45	subprograms	subprogram	NOUN
eistud-25694	107	46	.	.	PUNCT
eistud-25694	108	1	risks	risk	NOUN
eistud-25694	108	2	or	or	CCONJ
eistud-25694	108	3	problems	problem	NOUN
eistud-25694	108	4	that	that	PRON
eistud-25694	108	5	are	be	AUX
eistud-25694	108	6	not	not	PART
eistud-25694	108	7	settled	settle	VERB
eistud-25694	108	8	during	during	ADP
eistud-25694	108	9	the	the	DET
eistud-25694	108	10	functional	functional	ADJ
eistud-25694	108	11	audit	audit	NOUN
eistud-25694	108	12	as	as	ADP
eistud-25694	108	13	an	an	DET
eistud-25694	108	14	essential	essential	ADJ
eistud-25694	108	15	drawback	drawback	NOUN
eistud-25694	108	16	in	in	ADP
eistud-25694	108	17	the	the	DET
eistud-25694	108	18	business	business	NOUN
eistud-25694	108	19	-	-	PUNCT
eistud-25694	108	20	sector	sector	NOUN
eistud-25694	108	21	audit	audit	NOUN
eistud-25694	108	22	reports	report	NOUN
eistud-25694	108	23	,	,	PUNCT
eistud-25694	108	24	it	it	PRON
eistud-25694	108	25	should	should	AUX
eistud-25694	108	26	be	be	AUX
eistud-25694	108	27	noted	note	VERB
eistud-25694	108	28	that	that	SCONJ
eistud-25694	108	29	the	the	DET
eistud-25694	108	30	auditors	auditor	NOUN
eistud-25694	108	31	admit	admit	VERB
eistud-25694	108	32	that	that	SCONJ
eistud-25694	108	33	information	information	NOUN
eistud-25694	108	34	can	can	AUX
eistud-25694	108	35	be	be	AUX
eistud-25694	108	36	wrong	wrong	ADJ
eistud-25694	108	37	,	,	PUNCT
eistud-25694	108	38	but	but	CCONJ
eistud-25694	108	39	nevertheless	nevertheless	ADV
eistud-25694	108	40	,	,	PUNCT
eistud-25694	108	41	they	they	PRON
eistud-25694	108	42	draw	draw	VERB
eistud-25694	108	43	their	their	PRON
eistud-25694	108	44	conclusions	conclusion	NOUN
eistud-25694	108	45	on	on	ADP
eistud-25694	108	46	its	its	PRON
eistud-25694	108	47	ground	ground	NOUN
eistud-25694	108	48	.	.	PUNCT
eistud-25694	109	1	it	it	PRON
eistud-25694	109	2	was	be	AUX
eistud-25694	109	3	stated	state	VERB
eistud-25694	109	4	in	in	ADP
eistud-25694	109	5	a	a	DET
eistud-25694	109	6	certain	certain	ADJ
eistud-25694	109	7	report	report	NOUN
eistud-25694	109	8	:	:	PUNCT
eistud-25694	109	9	“	"	PUNCT
eistud-25694	109	10	the	the	DET
eistud-25694	109	11	auditors	auditor	NOUN
eistud-25694	109	12	are	be	AUX
eistud-25694	109	13	not	not	PART
eistud-25694	109	14	responsible	responsible	ADJ
eistud-25694	109	15	for	for	ADP
eistud-25694	109	16	the	the	DET
eistud-25694	109	17	documented	document	VERB
eistud-25694	109	18	results	result	NOUN
eistud-25694	109	19	,	,	PUNCT
eistud-25694	109	20	as	as	ADV
eistud-25694	109	21	far	far	ADV
eistud-25694	109	22	as	as	SCONJ
eistud-25694	109	23	the	the	DET
eistud-25694	109	24	employees	employee	NOUN
eistud-25694	109	25	involved	involve	VERB
eistud-25694	109	26	in	in	ADP
eistud-25694	109	27	the	the	DET
eistud-25694	109	28	audit	audit	NOUN
eistud-25694	109	29	have	have	AUX
eistud-25694	109	30	supplied	supply	VERB
eistud-25694	109	31	certain	certain	ADJ
eistud-25694	109	32	untrue	untrue	ADJ
eistud-25694	109	33	information	information	NOUN
eistud-25694	109	34	”	"	PUNCT
eistud-25694	109	35	.	.	PUNCT
eistud-25694	110	1	this	this	PRON
eistud-25694	110	2	is	be	AUX
eistud-25694	110	3	the	the	DET
eistud-25694	110	4	text	text	NOUN
eistud-25694	110	5	of	of	ADP
eistud-25694	110	6	another	another	DET
eistud-25694	110	7	report	report	NOUN
eistud-25694	110	8	:	:	PUNCT
eistud-25694	110	9	“	"	PUNCT
eistud-25694	110	10	the	the	DET
eistud-25694	110	11	conclusions	conclusion	NOUN
eistud-25694	110	12	on	on	ADP
eistud-25694	110	13	particular	particular	ADJ
eistud-25694	110	14	processes	process	NOUN
eistud-25694	110	15	are	be	AUX
eistud-25694	110	16	made	make	VERB
eistud-25694	110	17	according	accord	VERB
eistud-25694	110	18	to	to	ADP
eistud-25694	110	19	the	the	DET
eistud-25694	110	20	questioned	question	VERB
eistud-25694	110	21	employees	employee	NOUN
eistud-25694	110	22	’	’	PART
eistud-25694	110	23	declarations	declaration	NOUN
eistud-25694	110	24	,	,	PUNCT
eistud-25694	110	25	which	which	PRON
eistud-25694	110	26	have	have	AUX
eistud-25694	110	27	been	be	AUX
eistud-25694	110	28	sometimes	sometimes	ADV
eistud-25694	110	29	distorted	distort	VERB
eistud-25694	110	30	deliberately	deliberately	ADV
eistud-25694	110	31	”	"	PUNCT
eistud-25694	110	32	.	.	PUNCT
eistud-25694	111	1	it	it	PRON
eistud-25694	111	2	could	could	AUX
eistud-25694	111	3	be	be	AUX
eistud-25694	111	4	concluded	conclude	VERB
eistud-25694	111	5	then	then	ADV
eistud-25694	111	6	that	that	SCONJ
eistud-25694	111	7	no	no	DET
eistud-25694	111	8	good	good	ADJ
eistud-25694	111	9	practice	practice	NOUN
eistud-25694	111	10	of	of	ADP
eistud-25694	111	11	reliable	reliable	ADJ
eistud-25694	111	12	audit	audit	NOUN
eistud-25694	111	13	evidences	evidence	NOUN
eistud-25694	111	14	is	be	AUX
eistud-25694	111	15	followed	follow	VERB
eistud-25694	111	16	(	(	PUNCT
eistud-25694	111	17	norway	norway	PROPN
eistud-25694	111	18	,	,	PUNCT
eistud-25694	111	19	2005	2005	NUM
eistud-25694	111	20	)	)	PUNCT
eistud-25694	111	21	.	.	PUNCT
eistud-25694	112	1	audit	audit	NOUN
eistud-25694	112	2	„	„	PUNCT
eistud-25694	112	3	talk	talk	NOUN
eistud-25694	112	4	”	"	PUNCT
eistud-25694	112	5	and	and	CCONJ
eistud-25694	112	6	texts	text	NOUN
eistud-25694	112	7	are	be	AUX
eistud-25694	112	8	now	now	ADV
eistud-25694	112	9	dominated	dominate	VERB
eistud-25694	112	10	by	by	ADP
eistud-25694	112	11	a	a	DET
eistud-25694	112	12	discourse	discourse	NOUN
eistud-25694	112	13	of	of	ADP
eistud-25694	112	14	„	„	PUNCT
eistud-25694	112	15	audit	audit	NOUN
eistud-25694	112	16	quality	quality	NOUN
eistud-25694	112	17	”	"	PUNCT
eistud-25694	112	18	(	(	PUNCT
eistud-25694	112	19	khalifa	khalifa	PROPN
eistud-25694	112	20	et.al	et.al	PROPN
eistud-25694	112	21	.	.	PROPN
eistud-25694	112	22	,	,	PUNCT
eistud-25694	112	23	2007	2007	NUM
eistud-25694	112	24	)	)	PUNCT
eistud-25694	112	25	.	.	PUNCT
eistud-25694	113	1	although	although	SCONJ
eistud-25694	113	2	it	it	PRON
eistud-25694	113	3	has	have	AUX
eistud-25694	113	4	been	be	AUX
eistud-25694	113	5	considered	consider	VERB
eistud-25694	113	6	long	long	ADV
eistud-25694	113	7	since	since	SCONJ
eistud-25694	113	8	that	that	SCONJ
eistud-25694	113	9	the	the	DET
eistud-25694	113	10	audit	audit	NOUN
eistud-25694	113	11	is	be	AUX
eistud-25694	113	12	related	relate	VERB
eistud-25694	113	13	to	to	ADP
eistud-25694	113	14	the	the	DET
eistud-25694	113	15	auditor	auditor	NOUN
eistud-25694	113	16	’s	’s	PART
eistud-25694	113	17	subjective	subjective	ADJ
eistud-25694	113	18	opinion	opinion	NOUN
eistud-25694	113	19	,	,	PUNCT
eistud-25694	113	20	(	(	PUNCT
eistud-25694	113	21	wright	wright	PROPN
eistud-25694	113	22	,	,	PUNCT
eistud-25694	113	23	1980	1980	NUM
eistud-25694	113	24	)	)	PUNCT
eistud-25694	113	25	then	then	ADV
eistud-25694	113	26	it	it	PRON
eistud-25694	113	27	should	should	AUX
eistud-25694	113	28	be	be	AUX
eistud-25694	113	29	a	a	DET
eistud-25694	113	30	more	more	ADV
eistud-25694	113	31	independent	independent	ADJ
eistud-25694	113	32	and	and	CCONJ
eistud-25694	113	33	grounded	ground	VERB
eistud-25694	113	34	appraisal	appraisal	NOUN
eistud-25694	113	35	.	.	PUNCT
eistud-25694	114	1	it	it	PRON
eistud-25694	114	2	is	be	AUX
eistud-25694	114	3	not	not	PART
eistud-25694	114	4	necessarily	necessarily	ADV
eistud-25694	114	5	to	to	PART
eistud-25694	114	6	paraphrase	paraphrase	VERB
eistud-25694	114	7	what	what	PRON
eistud-25694	114	8	is	be	AUX
eistud-25694	114	9	said	say	VERB
eistud-25694	114	10	by	by	ADP
eistud-25694	114	11	the	the	DET
eistud-25694	114	12	managers	manager	NOUN
eistud-25694	114	13	and	and	CCONJ
eistud-25694	114	14	reflect	reflect	VERB
eistud-25694	114	15	it	it	PRON
eistud-25694	114	16	in	in	ADP
eistud-25694	114	17	the	the	DET
eistud-25694	114	18	audit	audit	NOUN
eistud-25694	114	19	statement	statement	NOUN
eistud-25694	114	20	.	.	PUNCT
eistud-25694	115	1	for	for	ADP
eistud-25694	115	2	instance	instance	NOUN
eistud-25694	115	3	,	,	PUNCT
eistud-25694	115	4	there	there	PRON
eistud-25694	115	5	is	be	VERB
eistud-25694	115	6	such	such	ADJ
eistud-25694	115	7	text	text	NOUN
eistud-25694	115	8	in	in	ADP
eistud-25694	115	9	the	the	DET
eistud-25694	115	10	findings	finding	NOUN
eistud-25694	115	11	:	:	PUNCT
eistud-25694	115	12	“	"	PUNCT
eistud-25694	115	13	according	accord	VERB
eistud-25694	115	14	to	to	ADP
eistud-25694	115	15	the	the	DET
eistud-25694	115	16	agency	agency	NOUN
eistud-25694	115	17	managers	manager	NOUN
eistud-25694	115	18	’	’	PART
eistud-25694	115	19	opinion	opinion	NOUN
eistud-25694	115	20	,	,	PUNCT
eistud-25694	115	21	the	the	DET
eistud-25694	115	22	number	number	NOUN
eistud-25694	115	23	of	of	ADP
eistud-25694	115	24	employees	employee	NOUN
eistud-25694	115	25	is	be	AUX
eistud-25694	115	26	insufficient	insufficient	ADJ
eistud-25694	115	27	”	"	PUNCT
eistud-25694	115	28	.	.	PUNCT
eistud-25694	116	1	in	in	ADP
eistud-25694	116	2	turn	turn	NOUN
eistud-25694	116	3	,	,	PUNCT
eistud-25694	116	4	there	there	PRON
eistud-25694	116	5	is	be	VERB
eistud-25694	116	6	the	the	DET
eistud-25694	116	7	following	follow	VERB
eistud-25694	116	8	text	text	NOUN
eistud-25694	116	9	in	in	ADP
eistud-25694	116	10	the	the	DET
eistud-25694	116	11	recommendations	recommendation	NOUN
eistud-25694	116	12	:	:	PUNCT
eistud-25694	116	13	“	"	PUNCT
eistud-25694	116	14	according	accord	VERB
eistud-25694	116	15	to	to	ADP
eistud-25694	116	16	the	the	DET
eistud-25694	116	17	agency	agency	NOUN
eistud-25694	116	18	managers	manager	NOUN
eistud-25694	116	19	’	’	PART
eistud-25694	116	20	opinion	opinion	NOUN
eistud-25694	116	21	,	,	PUNCT
eistud-25694	116	22	the	the	DET
eistud-25694	116	23	number	number	NOUN
eistud-25694	116	24	of	of	ADP
eistud-25694	116	25	employees	employee	NOUN
eistud-25694	116	26	should	should	AUX
eistud-25694	116	27	be	be	AUX
eistud-25694	116	28	increased	increase	VERB
eistud-25694	116	29	…	…	PUNCT
eistud-25694	116	30	”	"	PUNCT
eistud-25694	116	31	it	it	PRON
eistud-25694	116	32	is	be	AUX
eistud-25694	116	33	stipulated	stipulate	VERB
eistud-25694	116	34	by	by	ADP
eistud-25694	116	35	the	the	DET
eistud-25694	116	36	good	good	ADJ
eistud-25694	116	37	practice	practice	NOUN
eistud-25694	116	38	that	that	SCONJ
eistud-25694	116	39	the	the	DET
eistud-25694	116	40	audit	audit	NOUN
eistud-25694	116	41	recommendations	recommendation	NOUN
eistud-25694	116	42	should	should	AUX
eistud-25694	116	43	be	be	AUX
eistud-25694	116	44	competent	competent	ADJ
eistud-25694	116	45	and	and	CCONJ
eistud-25694	116	46	constructive	constructive	ADJ
eistud-25694	116	47	(	(	PUNCT
eistud-25694	116	48	percy	percy	PROPN
eistud-25694	116	49	,	,	PUNCT
eistud-25694	116	50	2001	2001	NUM
eistud-25694	116	51	)	)	PUNCT
eistud-25694	116	52	.	.	PUNCT
eistud-25694	117	1	it	it	PRON
eistud-25694	117	2	means	mean	VERB
eistud-25694	117	3	that	that	SCONJ
eistud-25694	117	4	the	the	DET
eistud-25694	117	5	auditors	auditor	NOUN
eistud-25694	117	6	do	do	AUX
eistud-25694	117	7	not	not	PART
eistud-25694	117	8	dispose	dispose	VERB
eistud-25694	117	9	of	of	ADP
eistud-25694	117	10	precise	precise	ADJ
eistud-25694	117	11	information	information	NOUN
eistud-25694	117	12	about	about	ADP
eistud-25694	117	13	the	the	DET
eistud-25694	117	14	required	require	VERB
eistud-25694	117	15	number	number	NOUN
eistud-25694	117	16	of	of	ADP
eistud-25694	117	17	employees	employee	NOUN
eistud-25694	117	18	for	for	ADP
eistud-25694	117	19	the	the	DET
eistud-25694	117	20	performance	performance	NOUN
eistud-25694	117	21	of	of	ADP
eistud-25694	117	22	relevant	relevant	ADJ
eistud-25694	117	23	functions	function	NOUN
eistud-25694	117	24	.	.	PUNCT
eistud-25694	118	1	therefore	therefore	ADV
eistud-25694	118	2	,	,	PUNCT
eistud-25694	118	3	the	the	DET
eistud-25694	118	4	auditor	auditor	NOUN
eistud-25694	118	5	has	have	AUX
eistud-25694	118	6	not	not	PART
eistud-25694	118	7	conducted	conduct	VERB
eistud-25694	118	8	an	an	DET
eistud-25694	118	9	independent	independent	ADJ
eistud-25694	118	10	appraisal	appraisal	NOUN
eistud-25694	118	11	and	and	CCONJ
eistud-25694	118	12	not	not	PART
eistud-25694	118	13	verified	verify	VERB
eistud-25694	118	14	information	information	NOUN
eistud-25694	118	15	supplied	supply	VERB
eistud-25694	118	16	by	by	ADP
eistud-25694	118	17	the	the	DET
eistud-25694	118	18	managers	manager	NOUN
eistud-25694	118	19	(	(	PUNCT
eistud-25694	118	20	karapetrovic	karapetrovic	ADJ
eistud-25694	118	21	and	and	CCONJ
eistud-25694	118	22	willborn	willborn	VERB
eistud-25694	118	23	,	,	PUNCT
eistud-25694	118	24	2000	2000	NUM
eistud-25694	118	25	)	)	PUNCT
eistud-25694	118	26	.	.	PUNCT
eistud-25694	119	1	such	such	ADJ
eistud-25694	119	2	audits	audits	NOUN
eistud-25694	119	3	do	do	AUX
eistud-25694	119	4	not	not	PART
eistud-25694	119	5	present	present	VERB
eistud-25694	119	6	the	the	DET
eistud-25694	119	7	added	add	VERB
eistud-25694	119	8	value	value	NOUN
eistud-25694	119	9	,	,	PUNCT
eistud-25694	119	10	i.e.	i.e.	X
eistud-25694	119	11	in	in	ADP
eistud-25694	119	12	order	order	NOUN
eistud-25694	119	13	to	to	PART
eistud-25694	119	14	determine	determine	VERB
eistud-25694	119	15	where	where	SCONJ
eistud-25694	119	16	outputs	output	NOUN
eistud-25694	119	17	from	from	ADP
eistud-25694	119	18	given	give	VERB
eistud-25694	119	19	inputs	input	NOUN
eistud-25694	119	20	should	should	AUX
eistud-25694	119	21	be	be	AUX
eistud-25694	119	22	increased	increase	VERB
eistud-25694	119	23	(	(	PUNCT
eistud-25694	119	24	rahim	rahim	PROPN
eistud-25694	119	25	and	and	CCONJ
eistud-25694	119	26	athmay	athmay	PROPN
eistud-25694	119	27	,	,	PUNCT
eistud-25694	119	28	2008	2008	NUM
eistud-25694	119	29	)	)	PUNCT
eistud-25694	119	30	.	.	PUNCT
eistud-25694	120	1	the	the	DET
eistud-25694	120	2	authors	author	NOUN
eistud-25694	120	3	arrive	arrive	VERB
eistud-25694	120	4	at	at	ADP
eistud-25694	120	5	a	a	DET
eistud-25694	120	6	conclusion	conclusion	NOUN
eistud-25694	120	7	that	that	SCONJ
eistud-25694	120	8	the	the	DET
eistud-25694	120	9	business	business	NOUN
eistud-25694	120	10	-	-	PUNCT
eistud-25694	120	11	sector	sector	NOUN
eistud-25694	120	12	auditors	auditor	NOUN
eistud-25694	120	13	can	can	AUX
eistud-25694	120	14	advise	advise	VERB
eistud-25694	120	15	reducing	reduce	VERB
eistud-25694	120	16	the	the	DET
eistud-25694	120	17	number	number	NOUN
eistud-25694	120	18	of	of	ADP
eistud-25694	120	19	performers	performer	NOUN
eistud-25694	120	20	of	of	ADP
eistud-25694	120	21	auxiliary	auxiliary	ADJ
eistud-25694	120	22	functions	function	NOUN
eistud-25694	120	23	,	,	PUNCT
eistud-25694	120	24	but	but	CCONJ
eistud-25694	120	25	,	,	PUNCT
eistud-25694	120	26	at	at	ADP
eistud-25694	120	27	reduction	reduction	NOUN
eistud-25694	120	28	of	of	ADP
eistud-25694	120	29	the	the	DET
eistud-25694	120	30	performers	performer	NOUN
eistud-25694	120	31	of	of	ADP
eistud-25694	120	32	basic	basic	ADJ
eistud-25694	120	33	functions	function	NOUN
eistud-25694	120	34	,	,	PUNCT
eistud-25694	120	35	competence	competence	NOUN
eistud-25694	120	36	could	could	AUX
eistud-25694	120	37	be	be	AUX
eistud-25694	120	38	lacking	lack	VERB
eistud-25694	120	39	or	or	CCONJ
eistud-25694	120	40	such	such	ADJ
eistud-25694	120	41	service	service	NOUN
eistud-25694	120	42	could	could	AUX
eistud-25694	120	43	be	be	AUX
eistud-25694	120	44	much	much	ADV
eistud-25694	120	45	more	more	ADV
eistud-25694	120	46	expensive	expensive	ADJ
eistud-25694	120	47	.	.	PUNCT
eistud-25694	121	1	a	a	DET
eistud-25694	121	2	contrary	contrary	ADJ
eistud-25694	121	3	tendency	tendency	NOUN
eistud-25694	121	4	was	be	AUX
eistud-25694	121	5	observed	observe	VERB
eistud-25694	121	6	in	in	ADP
eistud-25694	121	7	the	the	DET
eistud-25694	121	8	other	other	ADJ
eistud-25694	121	9	audit	audit	NOUN
eistud-25694	121	10	reports	report	NOUN
eistud-25694	121	11	,	,	PUNCT
eistud-25694	121	12	that	that	SCONJ
eistud-25694	121	13	issn	issn	PROPN
eistud-25694	121	14	1822	1822	NUM
eistud-25694	121	15	-	-	SYM
eistud-25694	121	16	8402	8402	NUM
eistud-25694	121	17	european	european	ADJ
eistud-25694	121	18	integration	integration	NOUN
eistud-25694	121	19	studies	study	NOUN
eistud-25694	121	20	.	.	PUNCT
eistud-25694	122	1	2010	2010	NUM
eistud-25694	122	2	.	.	PUNCT
eistud-25694	123	1	no	no	DET
eistud-25694	123	2	4	4	NUM
eistud-25694	123	3	107	107	NUM
eistud-25694	123	4	the	the	DET
eistud-25694	123	5	load	load	NOUN
eistud-25694	123	6	is	be	AUX
eistud-25694	123	7	sufficient	sufficient	ADJ
eistud-25694	123	8	or	or	CCONJ
eistud-25694	123	9	even	even	ADV
eistud-25694	123	10	excessive	excessive	ADJ
eistud-25694	123	11	in	in	ADP
eistud-25694	123	12	the	the	DET
eistud-25694	123	13	events	event	NOUN
eistud-25694	123	14	,	,	PUNCT
eistud-25694	123	15	when	when	SCONJ
eistud-25694	123	16	not	not	PART
eistud-25694	123	17	all	all	DET
eistud-25694	123	18	positions	position	NOUN
eistud-25694	123	19	of	of	ADP
eistud-25694	123	20	the	the	DET
eistud-25694	123	21	list	list	NOUN
eistud-25694	123	22	of	of	ADP
eistud-25694	123	23	staff	staff	NOUN
eistud-25694	123	24	were	be	AUX
eistud-25694	123	25	occupied	occupy	VERB
eistud-25694	123	26	.	.	PUNCT
eistud-25694	124	1	the	the	DET
eistud-25694	124	2	agency	agency	NOUN
eistud-25694	124	3	managers	manager	NOUN
eistud-25694	124	4	consider	consider	VERB
eistud-25694	124	5	that	that	SCONJ
eistud-25694	124	6	the	the	DET
eistud-25694	124	7	load	load	NOUN
eistud-25694	124	8	is	be	AUX
eistud-25694	124	9	excessive	excessive	ADJ
eistud-25694	124	10	and	and	CCONJ
eistud-25694	124	11	more	more	ADJ
eistud-25694	124	12	employees	employee	NOUN
eistud-25694	124	13	are	be	AUX
eistud-25694	124	14	required	require	VERB
eistud-25694	124	15	.	.	PUNCT
eistud-25694	125	1	the	the	DET
eistud-25694	125	2	auditors	auditor	NOUN
eistud-25694	125	3	did	do	AUX
eistud-25694	125	4	not	not	PART
eistud-25694	125	5	give	give	VERB
eistud-25694	125	6	an	an	DET
eistud-25694	125	7	answer	answer	NOUN
eistud-25694	125	8	to	to	ADP
eistud-25694	125	9	the	the	DET
eistud-25694	125	10	question	question	NOUN
eistud-25694	125	11	,	,	PUNCT
eistud-25694	125	12	whether	whether	SCONJ
eistud-25694	125	13	it	it	PRON
eistud-25694	125	14	is	be	AUX
eistud-25694	125	15	the	the	DET
eistud-25694	125	16	lack	lack	NOUN
eistud-25694	125	17	of	of	ADP
eistud-25694	125	18	employees	employee	NOUN
eistud-25694	125	19	or	or	CCONJ
eistud-25694	125	20	inefficient	inefficient	ADJ
eistud-25694	125	21	organization	organization	NOUN
eistud-25694	125	22	of	of	ADP
eistud-25694	125	23	the	the	DET
eistud-25694	125	24	performance	performance	NOUN
eistud-25694	125	25	of	of	ADP
eistud-25694	125	26	functions	function	NOUN
eistud-25694	125	27	or	or	CCONJ
eistud-25694	125	28	just	just	ADV
eistud-25694	125	29	a	a	DET
eistud-25694	125	30	desire	desire	NOUN
eistud-25694	125	31	to	to	PART
eistud-25694	125	32	improve	improve	VERB
eistud-25694	125	33	unreasonably	unreasonably	ADV
eistud-25694	125	34	their	their	PRON
eistud-25694	125	35	supplied	supply	VERB
eistud-25694	125	36	information	information	NOUN
eistud-25694	125	37	.	.	PUNCT
eistud-25694	126	1	in	in	ADP
eistud-25694	126	2	certain	certain	ADJ
eistud-25694	126	3	events	event	NOUN
eistud-25694	126	4	,	,	PUNCT
eistud-25694	126	5	the	the	DET
eistud-25694	126	6	auditors	auditor	NOUN
eistud-25694	126	7	made	make	VERB
eistud-25694	126	8	an	an	DET
eistud-25694	126	9	insufficiently	insufficiently	ADV
eistud-25694	126	10	high	high	ADJ
eistud-25694	126	11	-	-	PUNCT
eistud-25694	126	12	quality	quality	NOUN
eistud-25694	126	13	analysis	analysis	NOUN
eistud-25694	126	14	of	of	ADP
eistud-25694	126	15	the	the	DET
eistud-25694	126	16	link	link	NOUN
eistud-25694	126	17	of	of	ADP
eistud-25694	126	18	functions	function	NOUN
eistud-25694	126	19	and	and	CCONJ
eistud-25694	126	20	costs	cost	NOUN
eistud-25694	126	21	.	.	PUNCT
eistud-25694	127	1	for	for	ADP
eistud-25694	127	2	instance	instance	NOUN
eistud-25694	127	3	,	,	PUNCT
eistud-25694	127	4	they	they	PRON
eistud-25694	127	5	evaluated	evaluate	VERB
eistud-25694	127	6	arguments	argument	NOUN
eistud-25694	127	7	for	for	ADP
eistud-25694	127	8	assigning	assign	VERB
eistud-25694	127	9	the	the	DET
eistud-25694	127	10	agency	agency	NOUN
eistud-25694	127	11	functions	function	NOUN
eistud-25694	127	12	to	to	ADP
eistud-25694	127	13	another	another	DET
eistud-25694	127	14	agency	agency	NOUN
eistud-25694	127	15	(	(	PUNCT
eistud-25694	127	16	finland	finland	PROPN
eistud-25694	127	17	,	,	PUNCT
eistud-25694	127	18	2007	2007	NUM
eistud-25694	127	19	)	)	PUNCT
eistud-25694	127	20	.	.	PUNCT
eistud-25694	128	1	the	the	DET
eistud-25694	128	2	external	external	ADJ
eistud-25694	128	3	auditor	auditor	NOUN
eistud-25694	128	4	should	should	AUX
eistud-25694	128	5	be	be	AUX
eistud-25694	128	6	in	in	ADP
eistud-25694	128	7	a	a	DET
eistud-25694	128	8	short	short	ADJ
eistud-25694	128	9	time	time	NOUN
eistud-25694	128	10	able	able	ADJ
eistud-25694	128	11	to	to	PART
eistud-25694	128	12	quickly	quickly	ADV
eistud-25694	128	13	establish	establish	VERB
eistud-25694	128	14	problems	problem	NOUN
eistud-25694	128	15	,	,	PUNCT
eistud-25694	128	16	advise	advise	VERB
eistud-25694	128	17	solutions	solution	NOUN
eistud-25694	128	18	and	and	CCONJ
eistud-25694	128	19	continue	continue	VERB
eistud-25694	128	20	activities	activity	NOUN
eistud-25694	128	21	on	on	ADP
eistud-25694	128	22	the	the	DET
eistud-25694	128	23	research	research	NOUN
eistud-25694	128	24	of	of	ADP
eistud-25694	128	25	further	further	ADJ
eistud-25694	128	26	problems	problem	NOUN
eistud-25694	128	27	;	;	PUNCT
eistud-25694	128	28	as	as	ADP
eistud-25694	128	29	a	a	DET
eistud-25694	128	30	result	result	NOUN
eistud-25694	128	31	,	,	PUNCT
eistud-25694	128	32	the	the	DET
eistud-25694	128	33	audit	audit	NOUN
eistud-25694	128	34	quality	quality	NOUN
eistud-25694	128	35	could	could	AUX
eistud-25694	128	36	be	be	AUX
eistud-25694	128	37	affected	affect	VERB
eistud-25694	128	38	(	(	PUNCT
eistud-25694	128	39	coram	coram	PROPN
eistud-25694	128	40	and	and	CCONJ
eistud-25694	128	41	woodliff	woodliff	ADJ
eistud-25694	128	42	,	,	PUNCT
eistud-25694	128	43	2004	2004	NUM
eistud-25694	128	44	)	)	PUNCT
eistud-25694	128	45	.	.	PUNCT
eistud-25694	129	1	there	there	PRON
eistud-25694	129	2	is	be	VERB
eistud-25694	129	3	a	a	DET
eistud-25694	129	4	risk	risk	NOUN
eistud-25694	129	5	that	that	PRON
eistud-25694	129	6	often	often	ADV
eistud-25694	129	7	no	no	DET
eistud-25694	129	8	detailed	detailed	ADJ
eistud-25694	129	9	study	study	NOUN
eistud-25694	129	10	of	of	ADP
eistud-25694	129	11	the	the	DET
eistud-25694	129	12	agency	agency	NOUN
eistud-25694	129	13	’s	’s	PART
eistud-25694	129	14	essential	essential	ADJ
eistud-25694	129	15	matters	matter	NOUN
eistud-25694	129	16	is	be	AUX
eistud-25694	129	17	carried	carry	VERB
eistud-25694	129	18	out	out	ADP
eistud-25694	129	19	.	.	PUNCT
eistud-25694	130	1	therefore	therefore	ADV
eistud-25694	130	2	,	,	PUNCT
eistud-25694	130	3	the	the	DET
eistud-25694	130	4	authors	author	NOUN
eistud-25694	130	5	suggest	suggest	VERB
eistud-25694	130	6	that	that	SCONJ
eistud-25694	130	7	the	the	DET
eistud-25694	130	8	agency	agency	NOUN
eistud-25694	130	9	managers	manager	NOUN
eistud-25694	130	10	(	(	PUNCT
eistud-25694	130	11	service	service	NOUN
eistud-25694	130	12	customers	customer	NOUN
eistud-25694	130	13	)	)	PUNCT
eistud-25694	130	14	should	should	AUX
eistud-25694	130	15	determine	determine	VERB
eistud-25694	130	16	at	at	ADP
eistud-25694	130	17	the	the	DET
eistud-25694	130	18	contract	contract	NOUN
eistud-25694	130	19	conclusion	conclusion	NOUN
eistud-25694	130	20	,	,	PUNCT
eistud-25694	130	21	to	to	ADP
eistud-25694	130	22	what	what	PRON
eistud-25694	130	23	questions	question	NOUN
eistud-25694	130	24	detailed	detailed	ADJ
eistud-25694	130	25	,	,	PUNCT
eistud-25694	130	26	comprehensive	comprehensive	ADJ
eistud-25694	130	27	and	and	CCONJ
eistud-25694	130	28	grounded	ground	VERB
eistud-25694	130	29	answers	answer	NOUN
eistud-25694	130	30	must	must	AUX
eistud-25694	130	31	be	be	AUX
eistud-25694	130	32	given	give	VERB
eistud-25694	130	33	to	to	PART
eistud-25694	130	34	be	be	AUX
eistud-25694	130	35	supported	support	VERB
eistud-25694	130	36	with	with	ADP
eistud-25694	130	37	grounded	ground	VERB
eistud-25694	130	38	evidences	evidence	NOUN
eistud-25694	130	39	.	.	PUNCT
eistud-25694	131	1	for	for	ADP
eistud-25694	131	2	instance	instance	NOUN
eistud-25694	131	3	,	,	PUNCT
eistud-25694	131	4	to	to	PART
eistud-25694	131	5	rate	rate	VERB
eistud-25694	131	6	the	the	DET
eistud-25694	131	7	number	number	NOUN
eistud-25694	131	8	of	of	ADP
eistud-25694	131	9	employees	employee	NOUN
eistud-25694	131	10	of	of	ADP
eistud-25694	131	11	a	a	DET
eistud-25694	131	12	certain	certain	ADJ
eistud-25694	131	13	organizational	organizational	ADJ
eistud-25694	131	14	unit	unit	NOUN
eistud-25694	131	15	.	.	PUNCT
eistud-25694	132	1	such	such	ADJ
eistud-25694	132	2	recommendations	recommendation	NOUN
eistud-25694	132	3	appear	appear	VERB
eistud-25694	132	4	rather	rather	ADV
eistud-25694	132	5	often	often	ADV
eistud-25694	132	6	,	,	PUNCT
eistud-25694	132	7	which	which	PRON
eistud-25694	132	8	start	start	VERB
eistud-25694	132	9	with	with	ADP
eistud-25694	132	10	the	the	DET
eistud-25694	132	11	words	word	NOUN
eistud-25694	132	12	to	to	PART
eistud-25694	132	13	evaluate	evaluate	VERB
eistud-25694	132	14	in	in	ADP
eistud-25694	132	15	detail	detail	NOUN
eistud-25694	132	16	for	for	ADP
eistud-25694	132	17	the	the	DET
eistud-25694	132	18	agency	agency	NOUN
eistud-25694	132	19	…	…	PUNCT
eistud-25694	132	20	,	,	PUNCT
eistud-25694	132	21	to	to	PART
eistud-25694	132	22	estimate	estimate	VERB
eistud-25694	132	23	in	in	ADP
eistud-25694	132	24	detail	detail	NOUN
eistud-25694	132	25	for	for	ADP
eistud-25694	132	26	the	the	DET
eistud-25694	132	27	agency	agency	NOUN
eistud-25694	132	28	…	…	PUNCT
eistud-25694	132	29	,	,	PUNCT
eistud-25694	132	30	to	to	PART
eistud-25694	132	31	study	study	VERB
eistud-25694	132	32	in	in	ADP
eistud-25694	132	33	detail	detail	NOUN
eistud-25694	132	34	for	for	ADP
eistud-25694	132	35	the	the	DET
eistud-25694	132	36	agency	agency	NOUN
eistud-25694	132	37	…	…	PUNCT
eistud-25694	132	38	although	although	SCONJ
eistud-25694	132	39	one	one	NUM
eistud-25694	132	40	of	of	ADP
eistud-25694	132	41	the	the	DET
eistud-25694	132	42	intosai	intosai	ADJ
eistud-25694	132	43	demands	demand	NOUN
eistud-25694	132	44	is	be	AUX
eistud-25694	132	45	not	not	PART
eistud-25694	132	46	to	to	PART
eistud-25694	132	47	write	write	VERB
eistud-25694	132	48	excessively	excessively	ADV
eistud-25694	132	49	detailed	detailed	ADJ
eistud-25694	132	50	conclusions	conclusion	NOUN
eistud-25694	132	51	on	on	ADP
eistud-25694	132	52	how	how	SCONJ
eistud-25694	132	53	the	the	DET
eistud-25694	132	54	agency	agency	NOUN
eistud-25694	132	55	shall	shall	AUX
eistud-25694	132	56	act	act	VERB
eistud-25694	132	57	in	in	ADP
eistud-25694	132	58	a	a	DET
eistud-25694	132	59	definite	definite	ADJ
eistud-25694	132	60	event	event	NOUN
eistud-25694	132	61	,	,	PUNCT
eistud-25694	132	62	(	(	PUNCT
eistud-25694	132	63	intosai	intosai	PROPN
eistud-25694	132	64	,	,	PUNCT
eistud-25694	132	65	2004	2004	NUM
eistud-25694	132	66	)	)	PUNCT
eistud-25694	133	1	nevertheless	nevertheless	ADV
eistud-25694	133	2	,	,	PUNCT
eistud-25694	133	3	the	the	DET
eistud-25694	133	4	authors	author	NOUN
eistud-25694	133	5	point	point	VERB
eistud-25694	133	6	out	out	ADP
eistud-25694	133	7	that	that	SCONJ
eistud-25694	133	8	the	the	DET
eistud-25694	133	9	audit	audit	NOUN
eistud-25694	133	10	has	have	VERB
eistud-25694	133	11	a	a	DET
eistud-25694	133	12	much	much	ADV
eistud-25694	133	13	greater	great	ADJ
eistud-25694	133	14	added	add	VERB
eistud-25694	133	15	value	value	NOUN
eistud-25694	133	16	,	,	PUNCT
eistud-25694	133	17	when	when	SCONJ
eistud-25694	133	18	definite	definite	ADJ
eistud-25694	133	19	recommendations	recommendation	NOUN
eistud-25694	133	20	are	be	AUX
eistud-25694	133	21	given	give	VERB
eistud-25694	133	22	.	.	PUNCT
eistud-25694	134	1	the	the	DET
eistud-25694	134	2	judgments	judgment	NOUN
eistud-25694	134	3	made	make	VERB
eistud-25694	134	4	during	during	ADP
eistud-25694	134	5	the	the	DET
eistud-25694	134	6	audit	audit	NOUN
eistud-25694	134	7	should	should	AUX
eistud-25694	134	8	be	be	AUX
eistud-25694	134	9	rational	rational	ADJ
eistud-25694	134	10	(	(	PUNCT
eistud-25694	134	11	european	european	ADJ
eistud-25694	134	12	court	court	NOUN
eistud-25694	134	13	of	of	ADP
eistud-25694	134	14	auditors	auditor	NOUN
eistud-25694	134	15	,	,	PUNCT
eistud-25694	134	16	2007	2007	NUM
eistud-25694	134	17	)	)	PUNCT
eistud-25694	134	18	.	.	PUNCT
eistud-25694	135	1	none	none	NOUN
eistud-25694	135	2	of	of	ADP
eistud-25694	135	3	the	the	DET
eistud-25694	135	4	audit	audit	NOUN
eistud-25694	135	5	reports	report	NOUN
eistud-25694	135	6	makes	make	VERB
eistud-25694	135	7	use	use	NOUN
eistud-25694	135	8	of	of	ADP
eistud-25694	135	9	the	the	DET
eistud-25694	135	10	system	system	NOUN
eistud-25694	135	11	auditing	auditing	NOUN
eistud-25694	135	12	method	method	NOUN
eistud-25694	135	13	,	,	PUNCT
eistud-25694	135	14	which	which	PRON
eistud-25694	135	15	is	be	AUX
eistud-25694	135	16	recognized	recognize	VERB
eistud-25694	135	17	one	one	NUM
eistud-25694	135	18	of	of	ADP
eistud-25694	135	19	the	the	DET
eistud-25694	135	20	most	most	ADV
eistud-25694	135	21	comprehensive	comprehensive	ADJ
eistud-25694	135	22	audit	audit	NOUN
eistud-25694	135	23	approaches	approach	NOUN
eistud-25694	135	24	,	,	PUNCT
eistud-25694	135	25	and	and	CCONJ
eistud-25694	135	26	,	,	PUNCT
eistud-25694	135	27	therefore	therefore	ADV
eistud-25694	135	28	,	,	PUNCT
eistud-25694	135	29	was	be	AUX
eistud-25694	135	30	based	base	VERB
eistud-25694	135	31	on	on	ADP
eistud-25694	135	32	reliable	reliable	ADJ
eistud-25694	135	33	results	result	NOUN
eistud-25694	135	34	(	(	PUNCT
eistud-25694	135	35	intosai	intosai	ADJ
eistud-25694	135	36	,	,	PUNCT
eistud-25694	135	37	2004	2004	NUM
eistud-25694	135	38	)	)	PUNCT
eistud-25694	135	39	.	.	PUNCT
eistud-25694	136	1	it	it	PRON
eistud-25694	136	2	could	could	AUX
eistud-25694	136	3	be	be	AUX
eistud-25694	136	4	concluded	conclude	VERB
eistud-25694	136	5	upon	upon	SCONJ
eistud-25694	136	6	evaluation	evaluation	NOUN
eistud-25694	136	7	of	of	ADP
eistud-25694	136	8	the	the	DET
eistud-25694	136	9	audit	audit	NOUN
eistud-25694	136	10	reports	report	VERB
eistud-25694	136	11	on	on	ADP
eistud-25694	136	12	the	the	DET
eistud-25694	136	13	audit	audit	NOUN
eistud-25694	136	14	customer	customer	NOUN
eistud-25694	136	15	’s	’s	PART
eistud-25694	136	16	side	side	NOUN
eistud-25694	136	17	that	that	PRON
eistud-25694	136	18	they	they	PRON
eistud-25694	136	19	contain	contain	VERB
eistud-25694	136	20	much	much	ADJ
eistud-25694	136	21	information	information	NOUN
eistud-25694	136	22	and	and	CCONJ
eistud-25694	136	23	graphic	graphic	ADJ
eistud-25694	136	24	presentations	presentation	NOUN
eistud-25694	136	25	of	of	ADP
eistud-25694	136	26	different	different	ADJ
eistud-25694	136	27	forms	form	NOUN
eistud-25694	136	28	often	often	ADV
eistud-25694	136	29	provided	provide	VERB
eistud-25694	136	30	with	with	ADP
eistud-25694	136	31	insignificant	insignificant	ADJ
eistud-25694	136	32	explanations	explanation	NOUN
eistud-25694	136	33	.	.	PUNCT
eistud-25694	137	1	the	the	DET
eistud-25694	137	2	authors	author	NOUN
eistud-25694	137	3	consider	consider	VERB
eistud-25694	137	4	that	that	SCONJ
eistud-25694	137	5	those	those	PRON
eistud-25694	137	6	could	could	AUX
eistud-25694	137	7	be	be	AUX
eistud-25694	137	8	drawn	draw	VERB
eistud-25694	137	9	as	as	ADP
eistud-25694	137	10	exhibits	exhibit	NOUN
eistud-25694	137	11	.	.	PUNCT
eistud-25694	138	1	internal	internal	ADJ
eistud-25694	138	2	auditors	auditor	NOUN
eistud-25694	138	3	’	’	PART
eistud-25694	138	4	negative	negative	ADJ
eistud-25694	138	5	aspects	aspect	NOUN
eistud-25694	138	6	in	in	ADP
eistud-25694	138	7	audit	audit	NOUN
eistud-25694	138	8	reports	report	NOUN
eistud-25694	138	9	.	.	PUNCT
eistud-25694	139	1	in	in	ADP
eistud-25694	139	2	the	the	DET
eistud-25694	139	3	events	event	NOUN
eistud-25694	139	4	when	when	SCONJ
eistud-25694	139	5	internal	internal	ADJ
eistud-25694	139	6	auditors	auditor	NOUN
eistud-25694	139	7	conduct	conduct	VERB
eistud-25694	139	8	their	their	PRON
eistud-25694	139	9	audit	audit	NOUN
eistud-25694	139	10	just	just	ADV
eistud-25694	139	11	formally	formally	ADV
eistud-25694	139	12	and	and	CCONJ
eistud-25694	139	13	only	only	ADV
eistud-25694	139	14	evaluate	evaluate	VERB
eistud-25694	139	15	internal	internal	ADJ
eistud-25694	139	16	regulatory	regulatory	ADJ
eistud-25694	139	17	acts	act	NOUN
eistud-25694	139	18	,	,	PUNCT
eistud-25694	139	19	fix	fix	VERB
eistud-25694	139	20	the	the	DET
eistud-25694	139	21	established	establish	VERB
eistud-25694	139	22	discrepancies	discrepancy	NOUN
eistud-25694	139	23	in	in	ADP
eistud-25694	139	24	their	their	PRON
eistud-25694	139	25	audit	audit	NOUN
eistud-25694	139	26	reports	report	NOUN
eistud-25694	139	27	,	,	PUNCT
eistud-25694	139	28	such	such	ADJ
eistud-25694	139	29	auditing	auditing	NOUN
eistud-25694	139	30	is	be	AUX
eistud-25694	139	31	not	not	PART
eistud-25694	139	32	efficient	efficient	ADJ
eistud-25694	139	33	and	and	CCONJ
eistud-25694	139	34	the	the	DET
eistud-25694	139	35	spent	spend	VERB
eistud-25694	139	36	resources	resource	NOUN
eistud-25694	139	37	for	for	ADP
eistud-25694	139	38	the	the	DET
eistud-25694	139	39	auditing	auditing	NOUN
eistud-25694	139	40	are	be	AUX
eistud-25694	139	41	to	to	PART
eistud-25694	139	42	be	be	AUX
eistud-25694	139	43	deemed	deem	VERB
eistud-25694	139	44	the	the	DET
eistud-25694	139	45	losses	loss	NOUN
eistud-25694	139	46	.	.	PUNCT
eistud-25694	140	1	that	that	PRON
eistud-25694	140	2	is	be	AUX
eistud-25694	140	3	why	why	SCONJ
eistud-25694	140	4	such	such	ADJ
eistud-25694	140	5	auditors	auditor	NOUN
eistud-25694	140	6	should	should	AUX
eistud-25694	140	7	improve	improve	VERB
eistud-25694	140	8	continuously	continuously	ADV
eistud-25694	140	9	their	their	PRON
eistud-25694	140	10	performance	performance	NOUN
eistud-25694	140	11	(	(	PUNCT
eistud-25694	140	12	burr,1997	burr,1997	NOUN
eistud-25694	140	13	)	)	PUNCT
eistud-25694	140	14	conclusion	conclusion	NOUN
eistud-25694	140	15	and	and	CCONJ
eistud-25694	140	16	future	future	ADJ
eistud-25694	140	17	discusion	discusion	NOUN
eistud-25694	140	18	the	the	DET
eistud-25694	140	19	authors	author	NOUN
eistud-25694	140	20	point	point	VERB
eistud-25694	140	21	out	out	ADP
eistud-25694	140	22	that	that	SCONJ
eistud-25694	140	23	the	the	DET
eistud-25694	140	24	agency	agency	NOUN
eistud-25694	140	25	could	could	AUX
eistud-25694	140	26	evaluate	evaluate	VERB
eistud-25694	140	27	individually	individually	ADV
eistud-25694	140	28	many	many	ADJ
eistud-25694	140	29	matters	matter	NOUN
eistud-25694	140	30	not	not	PART
eistud-25694	140	31	waiting	wait	VERB
eistud-25694	140	32	for	for	ADP
eistud-25694	140	33	auditors	auditor	NOUN
eistud-25694	140	34	,	,	PUNCT
eistud-25694	140	35	for	for	ADP
eistud-25694	140	36	instance	instance	NOUN
eistud-25694	140	37	,	,	PUNCT
eistud-25694	140	38	arranging	arrange	VERB
eistud-25694	140	39	its	its	PRON
eistud-25694	140	40	processes	process	NOUN
eistud-25694	140	41	,	,	PUNCT
eistud-25694	140	42	verifying	verify	VERB
eistud-25694	140	43	compliance	compliance	NOUN
eistud-25694	140	44	with	with	ADP
eistud-25694	140	45	the	the	DET
eistud-25694	140	46	regulatory	regulatory	ADJ
eistud-25694	140	47	acts	act	NOUN
eistud-25694	140	48	,	,	PUNCT
eistud-25694	140	49	etc	etc	X
eistud-25694	140	50	.	.	X
eistud-25694	141	1	at	at	ADP
eistud-25694	141	2	the	the	DET
eistud-25694	141	3	same	same	ADJ
eistud-25694	141	4	time	time	NOUN
eistud-25694	141	5	,	,	PUNCT
eistud-25694	141	6	the	the	DET
eistud-25694	141	7	authors	author	NOUN
eistud-25694	141	8	agree	agree	VERB
eistud-25694	141	9	with	with	ADP
eistud-25694	141	10	the	the	DET
eistud-25694	141	11	statement	statement	NOUN
eistud-25694	141	12	that	that	SCONJ
eistud-25694	141	13	an	an	DET
eistud-25694	141	14	agency	agency	NOUN
eistud-25694	141	15	conducting	conduct	VERB
eistud-25694	141	16	its	its	PRON
eistud-25694	141	17	audit	audit	NOUN
eistud-25694	141	18	by	by	ADP
eistud-25694	141	19	itself	itself	PRON
eistud-25694	141	20	,	,	PUNCT
eistud-25694	141	21	without	without	ADP
eistud-25694	141	22	engagement	engagement	NOUN
eistud-25694	141	23	of	of	ADP
eistud-25694	141	24	auditors	auditor	NOUN
eistud-25694	141	25	is	be	AUX
eistud-25694	141	26	like	like	ADP
eistud-25694	141	27	a	a	DET
eistud-25694	141	28	person	person	NOUN
eistud-25694	141	29	diagnosing	diagnose	VERB
eistud-25694	141	30	and	and	CCONJ
eistud-25694	141	31	curing	cure	VERB
eistud-25694	141	32	one	one	NUM
eistud-25694	141	33	’s	’s	PART
eistud-25694	141	34	diseases	disease	NOUN
eistud-25694	141	35	(	(	PUNCT
eistud-25694	141	36	murray	murray	PROPN
eistud-25694	141	37	et	et	PROPN
eistud-25694	141	38	.	.	PUNCT
eistud-25694	142	1	all	all	PRON
eistud-25694	142	2	.	.	PUNCT
eistud-25694	142	3	,	,	PUNCT
eistud-25694	142	4	2002	2002	NUM
eistud-25694	142	5	)	)	PUNCT
eistud-25694	142	6	.	.	PUNCT
eistud-25694	143	1	nobody	nobody	PRON
eistud-25694	143	2	wants	want	VERB
eistud-25694	143	3	taking	take	VERB
eistud-25694	143	4	bitter	bitter	ADJ
eistud-25694	143	5	medicines	medicine	NOUN
eistud-25694	143	6	;	;	PUNCT
eistud-25694	143	7	that	that	PRON
eistud-25694	143	8	is	be	AUX
eistud-25694	143	9	why	why	SCONJ
eistud-25694	143	10	auditors	auditor	NOUN
eistud-25694	143	11	are	be	AUX
eistud-25694	143	12	required	require	VERB
eistud-25694	143	13	for	for	ADP
eistud-25694	143	14	the	the	DET
eistud-25694	143	15	settlement	settlement	NOUN
eistud-25694	143	16	of	of	ADP
eistud-25694	143	17	the	the	DET
eistud-25694	143	18	most	most	ADV
eistud-25694	143	19	significant	significant	ADJ
eistud-25694	143	20	matters	matter	NOUN
eistud-25694	143	21	.	.	PUNCT
eistud-25694	144	1	at	at	ADP
eistud-25694	144	2	the	the	DET
eistud-25694	144	3	same	same	ADJ
eistud-25694	144	4	time	time	NOUN
eistud-25694	144	5	,	,	PUNCT
eistud-25694	144	6	there	there	PRON
eistud-25694	144	7	is	be	VERB
eistud-25694	144	8	a	a	DET
eistud-25694	144	9	question	question	NOUN
eistud-25694	144	10	deserving	deserve	VERB
eistud-25694	144	11	a	a	DET
eistud-25694	144	12	further	further	ADJ
eistud-25694	144	13	discussion	discussion	NOUN
eistud-25694	144	14	how	how	SCONJ
eistud-25694	144	15	to	to	PART
eistud-25694	144	16	gain	gain	VERB
eistud-25694	144	17	that	that	SCONJ
eistud-25694	144	18	the	the	DET
eistud-25694	144	19	agency	agency	NOUN
eistud-25694	144	20	managers	manager	NOUN
eistud-25694	144	21	and	and	CCONJ
eistud-25694	144	22	politicians	politician	NOUN
eistud-25694	144	23	shall	shall	AUX
eistud-25694	144	24	make	make	VERB
eistud-25694	144	25	their	their	PRON
eistud-25694	144	26	decisions	decision	NOUN
eistud-25694	144	27	based	base	VERB
eistud-25694	144	28	on	on	ADP
eistud-25694	144	29	the	the	DET
eistud-25694	144	30	auditors	auditor	NOUN
eistud-25694	144	31	’	’	PART
eistud-25694	144	32	findings	finding	NOUN
eistud-25694	144	33	and	and	CCONJ
eistud-25694	144	34	put	put	VERB
eistud-25694	144	35	into	into	ADP
eistud-25694	144	36	practice	practice	NOUN
eistud-25694	144	37	the	the	DET
eistud-25694	144	38	expressed	express	VERB
eistud-25694	144	39	recommendations	recommendation	NOUN
eistud-25694	144	40	.	.	PUNCT
eistud-25694	145	1	references	reference	NOUN
eistud-25694	145	2	aaker	aaker	NOUN
eistud-25694	145	3	,	,	PUNCT
eistud-25694	145	4	d.a	d.a	PROPN
eistud-25694	145	5	.	.	PROPN
eistud-25694	145	6	(	(	PUNCT
eistud-25694	145	7	2001	2001	NUM
eistud-25694	145	8	)	)	PUNCT
eistud-25694	145	9	,	,	PUNCT
eistud-25694	145	10	developing	develop	VERB
eistud-25694	145	11	business	business	NOUN
eistud-25694	145	12	strategies	strategy	NOUN
eistud-25694	145	13	.	.	PUNCT
eistud-25694	146	1	sixth	sixth	PROPN
eistud-25694	146	2	edition.2001	edition.2001	PROPN
eistud-25694	146	3	.	.	PUNCT
eistud-25694	147	1	john	john	PROPN
eistud-25694	147	2	wiley	wiley	PROPN
eistud-25694	147	3	&	&	CCONJ
eistud-25694	147	4	sons	sons	PROPN
eistud-25694	147	5	,	,	PUNCT
eistud-25694	147	6	inc	inc	PROPN
eistud-25694	147	7	418	418	NUM
eistud-25694	147	8	.	.	PUNCT
eistud-25694	148	1	australian	australian	ADJ
eistud-25694	148	2	(	(	PUNCT
eistud-25694	148	3	2008	2008	NUM
eistud-25694	148	4	)	)	PUNCT
eistud-25694	148	5	,	,	PUNCT
eistud-25694	148	6	australian	australian	ADJ
eistud-25694	148	7	national	national	ADJ
eistud-25694	148	8	audit	audit	NOUN
eistud-25694	148	9	office	office	NOUN
eistud-25694	148	10	.	.	PUNCT
eistud-25694	149	1	performance	performance	NOUN
eistud-25694	149	2	auditing	auditing	NOUN
eistud-25694	149	3	in	in	ADP
eistud-25694	149	4	the	the	DET
eistud-25694	149	5	australian	australian	ADJ
eistud-25694	149	6	national	national	ADJ
eistud-25694	149	7	audit	audit	NOUN
eistud-25694	149	8	office	office	NOUN
eistud-25694	149	9	.	.	PUNCT
eistud-25694	150	1	pp.8.online	pp.8.online	ADJ
eistud-25694	150	2	:	:	PUNCT
eistud-25694	150	3	http://www.anao.gov.au	http://www.anao.gov.au	PROPN
eistud-25694	150	4	.	.	PUNCT
eistud-25694	150	5	bititci	bititci	PROPN
eistud-25694	150	6	,	,	PUNCT
eistud-25694	150	7	et.al	et.al	PROPN
eistud-25694	150	8	.	.	PUNCT
eistud-25694	151	1	(	(	PUNCT
eistud-25694	151	2	2000	2000	NUM
eistud-25694	151	3	)	)	PUNCT
eistud-25694	151	4	,	,	PUNCT
eistud-25694	151	5	bititci	bititci	PROPN
eistud-25694	151	6	,	,	PUNCT
eistud-25694	151	7	u.s	u.s	PROPN
eistud-25694	151	8	.	.	PROPN
eistud-25694	151	9	,	,	PUNCT
eistud-25694	151	10	turner	turner	PROPN
eistud-25694	151	11	,	,	PUNCT
eistud-25694	151	12	t.j	t.j	PROPN
eistud-25694	151	13	.	.	PROPN
eistud-25694	151	14	,	,	PUNCT
eistud-25694	151	15	suwignjo	suwignjo	NOUN
eistud-25694	151	16	,	,	PUNCT
eistud-25694	151	17	p.	p.	NOUN
eistud-25694	151	18	dynamics	dynamic	NOUN
eistud-25694	151	19	of	of	ADP
eistud-25694	151	20	performance	performance	NOUN
eistud-25694	151	21	measurement	measurement	NOUN
eistud-25694	151	22	systems	system	NOUN
eistud-25694	151	23	.	.	PUNCT
eistud-25694	152	1	international	international	ADJ
eistud-25694	152	2	journal	journal	PROPN
eistud-25694	152	3	of	of	ADP
eistud-25694	152	4	operations	operation	NOUN
eistud-25694	152	5	&	&	CCONJ
eistud-25694	152	6	production	production	NOUN
eistud-25694	152	7	management	management	NOUN
eistud-25694	152	8	,	,	PUNCT
eistud-25694	152	9	vol	vol	NOUN
eistud-25694	152	10	.	.	PROPN
eistud-25694	152	11	20	20	NUM
eistud-25694	152	12	,	,	PUNCT
eistud-25694	152	13	no.6	no.6	PROPN
eistud-25694	152	14	,	,	PUNCT
eistud-25694	152	15	2000	2000	NUM
eistud-25694	152	16	,	,	PUNCT
eistud-25694	152	17	pp.692	pp.692	PROPN
eistud-25694	152	18	-704	-704	PROPN
eistud-25694	152	19	.	.	PUNCT
eistud-25694	153	1	burr	burr	PROPN
eistud-25694	153	2	,	,	PUNCT
eistud-25694	153	3	j.t	j.t	PROPN
eistud-25694	153	4	.	.	PROPN
eistud-25694	153	5	(	(	PUNCT
eistud-25694	153	6	1997	1997	NUM
eistud-25694	153	7	)	)	PUNCT
eistud-25694	154	1	,	,	PUNCT
eistud-25694	154	2	keys	key	VERB
eistud-25694	154	3	to	to	ADP
eistud-25694	154	4	a	a	DET
eistud-25694	154	5	successful	successful	ADJ
eistud-25694	154	6	internal	internal	ADJ
eistud-25694	154	7	audit	audit	NOUN
eistud-25694	154	8	.	.	PUNCT
eistud-25694	155	1	quality	quality	NOUN
eistud-25694	155	2	progress	progress	NOUN
eistud-25694	155	3	,	,	PUNCT
eistud-25694	155	4	vol.30	vol.30	NOUN
eistud-25694	155	5	,	,	PUNCT
eistud-25694	155	6	no.4	no.4	PROPN
eistud-25694	155	7	,	,	PUNCT
eistud-25694	155	8	1997	1997	NUM
eistud-25694	155	9	,	,	PUNCT
eistud-25694	155	10	pp.75	pp.75	ADJ
eistud-25694	155	11	-	-	ADJ
eistud-25694	155	12	7	7	NUM
eistud-25694	155	13	.	.	PUNCT
eistud-25694	155	14	busch	busch	PROPN
eistud-25694	155	15	,	,	PUNCT
eistud-25694	155	16	t.	t.	PROPN
eistud-25694	155	17	(	(	PUNCT
eistud-25694	155	18	2002	2002	NUM
eistud-25694	155	19	)	)	PUNCT
eistud-25694	155	20	,	,	PUNCT
eistud-25694	155	21	slack	slack	VERB
eistud-25694	155	22	in	in	ADP
eistud-25694	155	23	public	public	ADJ
eistud-25694	155	24	administration	administration	NOUN
eistud-25694	155	25	:	:	PUNCT
eistud-25694	155	26	conceptual	conceptual	ADJ
eistud-25694	155	27	and	and	CCONJ
eistud-25694	155	28	methodological	methodological	ADJ
eistud-25694	155	29	issues	issue	NOUN
eistud-25694	155	30	managerial	managerial	ADJ
eistud-25694	155	31	auditing	auditing	NOUN
eistud-25694	155	32	journal	journal	NOUN
eistud-25694	155	33	,	,	PUNCT
eistud-25694	155	34	17/3	17/3	NUM
eistud-25694	155	35	,	,	PUNCT
eistud-25694	155	36	2002	2002	NUM
eistud-25694	155	37	,	,	PUNCT
eistud-25694	155	38	pp.153	pp.153	PROPN
eistud-25694	155	39	-	-	PUNCT
eistud-25694	155	40	159	159	NUM
eistud-25694	155	41	.	.	PUNCT
eistud-25694	156	1	canada	canada	PROPN
eistud-25694	156	2	(	(	PUNCT
eistud-25694	156	3	2004	2004	NUM
eistud-25694	156	4	)	)	PUNCT
eistud-25694	156	5	,	,	PUNCT
eistud-25694	156	6	office	office	NOUN
eistud-25694	156	7	of	of	ADP
eistud-25694	156	8	the	the	DET
eistud-25694	156	9	auditor	auditor	NOUN
eistud-25694	156	10	general	general	NOUN
eistud-25694	156	11	of	of	ADP
eistud-25694	156	12	canada	canada	PROPN
eistud-25694	156	13	performance	performance	NOUN
eistud-25694	156	14	audit	audit	NOUN
eistud-25694	156	15	manual	manual	NOUN
eistud-25694	156	16	.	.	PUNCT
eistud-25694	157	1	2004	2004	NUM
eistud-25694	157	2	.	.	PUNCT
eistud-25694	158	1	coram	coram	PROPN
eistud-25694	158	2	,	,	PUNCT
eistud-25694	158	3	p.	p.	PROPN
eistud-25694	158	4	,	,	PUNCT
eistud-25694	158	5	j.	j.	PROPN
eistud-25694	158	6	woodliff	woodliff	PROPN
eistud-25694	158	7	,	,	PUNCT
eistud-25694	158	8	d.r	d.r	PROPN
eistud-25694	158	9	.	.	PROPN
eistud-25694	158	10	(	(	PUNCT
eistud-25694	158	11	2004	2004	NUM
eistud-25694	158	12	)	)	PUNCT
eistud-25694	158	13	,	,	PUNCT
eistud-25694	158	14	the	the	DET
eistud-25694	158	15	effect	effect	NOUN
eistud-25694	158	16	of	of	ADP
eistud-25694	158	17	risk	risk	NOUN
eistud-25694	158	18	of	of	ADP
eistud-25694	158	19	misstatement	misstatement	NOUN
eistud-25694	158	20	on	on	ADP
eistud-25694	158	21	the	the	DET
eistud-25694	158	22	propensity	propensity	NOUN
eistud-25694	158	23	to	to	PART
eistud-25694	158	24	commit	commit	VERB
eistud-25694	158	25	reduced	reduced	ADJ
eistud-25694	158	26	audit	audit	NOUN
eistud-25694	158	27	quality	quality	NOUN
eistud-25694	158	28	acts	act	NOUN
eistud-25694	158	29	under	under	ADP
eistud-25694	158	30	time	time	NOUN
eistud-25694	158	31	budget	budget	NOUN
eistud-25694	158	32	pressure	pressure	NOUN
eistud-25694	158	33	.	.	PUNCT
eistud-25694	159	1	auditing	auditing	NOUN
eistud-25694	159	2	:	:	PUNCT
eistud-25694	159	3	a	a	DET
eistud-25694	159	4	journal	journal	NOUN
eistud-25694	159	5	of	of	ADP
eistud-25694	159	6	practice	practice	NOUN
eistud-25694	159	7	and	and	CCONJ
eistud-25694	159	8	theory	theory	NOUN
eistud-25694	159	9	,	,	PUNCT
eistud-25694	159	10	23(2	23(2	NOUN
eistud-25694	159	11	)	)	PUNCT
eistud-25694	159	12	,	,	PUNCT
eistud-25694	159	13	2004	2004	NUM
eistud-25694	159	14	,	,	PUNCT
eistud-25694	159	15	pp.159	pp.159	PROPN
eistud-25694	159	16	-	-	PUNCT
eistud-25694	159	17	167	167	NUM
eistud-25694	159	18	coso	coso	NOUN
eistud-25694	159	19	(	(	PUNCT
eistud-25694	159	20	2004	2004	NUM
eistud-25694	159	21	)	)	PUNCT
eistud-25694	159	22	,	,	PUNCT
eistud-25694	159	23	http://www.coso.org/publications/	http://www.coso.org/publications/	X
eistud-25694	159	24	executive_summar	executive_summar	PROPN
eistud-25694	159	25	y_integrated_framework.htm	y_integrated_framework.htm	PROPN
eistud-25694	159	26	daujotaite	daujotaite	PROPN
eistud-25694	159	27	,	,	PUNCT
eistud-25694	159	28	d.	d.	PROPN
eistud-25694	159	29	,	,	PUNCT
eistud-25694	159	30	mačerinskiene	mačerinskiene	PROPN
eistud-25694	159	31	,	,	PUNCT
eistud-25694	159	32	i.	i.	PROPN
eistud-25694	159	33	(	(	PUNCT
eistud-25694	159	34	2008	2008	NUM
eistud-25694	159	35	)	)	PUNCT
eistud-25694	159	36	,	,	PUNCT
eistud-25694	159	37	development	development	NOUN
eistud-25694	159	38	of	of	ADP
eistud-25694	159	39	performance	performance	NOUN
eistud-25694	159	40	audit	audit	NOUN
eistud-25694	159	41	in	in	ADP
eistud-25694	159	42	public	public	ADJ
eistud-25694	159	43	sector	sector	NOUN
eistud-25694	159	44	.	.	PUNCT
eistud-25694	160	1	2008.5th	2008.5th	NUM
eistud-25694	160	2	international	international	ADJ
eistud-25694	160	3	scientific	scientific	ADJ
eistud-25694	160	4	conference	conference	NOUN
eistud-25694	160	5	business	business	NOUN
eistud-25694	160	6	and	and	CCONJ
eistud-25694	160	7	management	management	NOUN
eistud-25694	160	8	.	.	PUNCT
eistud-25694	161	1	vilnus	vilnus	PROPN
eistud-25694	161	2	,	,	PUNCT
eistud-25694	161	3	lithuania	lithuania	PROPN
eistud-25694	161	4	.	.	PUNCT
eistud-25694	162	1	2008	2008	NUM
eistud-25694	162	2	.	.	PUNCT
eistud-25694	163	1	dittenhofer	dittenhofer	NOUN
eistud-25694	163	2	,	,	PUNCT
eistud-25694	163	3	m.	m.	NOUN
eistud-25694	163	4	(	(	PUNCT
eistud-25694	163	5	2001	2001	NUM
eistud-25694	163	6	)	)	PUNCT
eistud-25694	163	7	,	,	PUNCT
eistud-25694	163	8	performance	performance	NOUN
eistud-25694	163	9	auditing	auditing	NOUN
eistud-25694	163	10	in	in	ADP
eistud-25694	163	11	governments	government	NOUN
eistud-25694	163	12	.	.	PUNCT
eistud-25694	164	1	managerial	managerial	ADJ
eistud-25694	164	2	auditing	auditing	NOUN
eistud-25694	164	3	journal	journal	NOUN
eistud-25694	164	4	,	,	PUNCT
eistud-25694	164	5	vol.16	vol.16	PROPN
eistud-25694	164	6	,	,	PUNCT
eistud-25694	164	7	no.8	no.8	PROPN
eistud-25694	164	8	,	,	PUNCT
eistud-25694	164	9	2001	2001	NUM
eistud-25694	164	10	,	,	PUNCT
eistud-25694	164	11	pp	pp	ADJ
eistud-25694	164	12	.	.	PUNCT
eistud-25694	165	1	438	438	NUM
eistud-25694	165	2	–	–	PUNCT
eistud-25694	165	3	442	442	NUM
eistud-25694	165	4	.	.	PUNCT
eistud-25694	166	1	issn	issn	PROPN
eistud-25694	166	2	1822	1822	NUM
eistud-25694	166	3	-	-	SYM
eistud-25694	166	4	8402	8402	NUM
eistud-25694	166	5	european	european	ADJ
eistud-25694	166	6	integration	integration	NOUN
eistud-25694	166	7	studies	study	NOUN
eistud-25694	166	8	.	.	PUNCT
eistud-25694	167	1	2010	2010	NUM
eistud-25694	167	2	.	.	PUNCT
eistud-25694	168	1	no	no	DET
eistud-25694	168	2	4	4	NUM
eistud-25694	168	3	108	108	NUM
eistud-25694	168	4	european	european	ADJ
eistud-25694	168	5	court	court	NOUN
eistud-25694	168	6	of	of	ADP
eistud-25694	168	7	auditors	auditor	NOUN
eistud-25694	168	8	(	(	PUNCT
eistud-25694	168	9	2007	2007	NUM
eistud-25694	168	10	)	)	PUNCT
eistud-25694	168	11	,	,	PUNCT
eistud-25694	168	12	performance	performance	NOUN
eistud-25694	168	13	audit	audit	NOUN
eistud-25694	168	14	manual	manual	NOUN
eistud-25694	168	15	,	,	PUNCT
eistud-25694	168	16	2007	2007	NUM
eistud-25694	168	17	,	,	PUNCT
eistud-25694	168	18	pp.14	pp.14	NOUN
eistud-25694	168	19	-	-	PUNCT
eistud-25694	168	20	29	29	NUM
eistud-25694	168	21	;	;	PUNCT
eistud-25694	168	22	72-92.online	72-92.online	NUM
eistud-25694	168	23	:	:	PUNCT
eistud-25694	169	1	http://	http://	PROPN
eistud-25694	169	2	ea.europa.eu/portal/audit	ea.europa.eu/portal/audit	PROPN
eistud-25694	169	3	finland	finland	PROPN
eistud-25694	169	4	(	(	PUNCT
eistud-25694	169	5	2007	2007	NUM
eistud-25694	169	6	)	)	PUNCT
eistud-25694	169	7	,	,	PUNCT
eistud-25694	169	8	performance	performance	NOUN
eistud-25694	169	9	audit	audit	NOUN
eistud-25694	169	10	manual	manual	NOUN
eistud-25694	169	11	of	of	ADP
eistud-25694	169	12	finland	finland	PROPN
eistud-25694	169	13	.	.	PUNCT
eistud-25694	170	1	international	international	ADJ
eistud-25694	170	2	publications	publication	NOUN
eistud-25694	170	3	of	of	ADP
eistud-25694	170	4	the	the	DET
eistud-25694	170	5	national	national	ADJ
eistud-25694	170	6	audit	audit	PROPN
eistud-25694	170	7	office	office	NOUN
eistud-25694	170	8	of	of	ADP
eistud-25694	170	9	finland	finland	PROPN
eistud-25694	170	10	,	,	PUNCT
eistud-25694	170	11	2007	2007	NUM
eistud-25694	170	12	,	,	PUNCT
eistud-25694	170	13	pp	pp	ADJ
eistud-25694	170	14	.	.	PUNCT
eistud-25694	171	1	11	11	NUM
eistud-25694	171	2	.	.	PUNCT
eistud-25694	172	1	gregory	gregory	PROPN
eistud-25694	172	2	,	,	PUNCT
eistud-25694	172	3	k.	k.	PROPN
eistud-25694	173	1	(	(	PUNCT
eistud-25694	173	2	2005),implementing	2005),implemente	VERB
eistud-25694	173	3	an	an	DET
eistud-25694	173	4	electronic	electronic	ADJ
eistud-25694	173	5	records	record	NOUN
eistud-25694	173	6	management	management	NOUN
eistud-25694	173	7	system	system	NOUN
eistud-25694	173	8	.	.	PUNCT
eistud-25694	174	1	a	a	DET
eistud-25694	174	2	pubic	pubic	ADJ
eistud-25694	174	3	sector	sector	NOUN
eistud-25694	174	4	case	case	NOUN
eistud-25694	174	5	study	study	NOUN
eistud-25694	174	6	.	.	PUNCT
eistud-25694	175	1	records	record	NOUN
eistud-25694	175	2	management	management	PROPN
eistud-25694	175	3	journal	journal	PROPN
eistud-25694	175	4	,	,	PUNCT
eistud-25694	175	5	vol.15.no.2	vol.15.no.2	PROPN
eistud-25694	175	6	,	,	PUNCT
eistud-25694	175	7	2005	2005	NUM
eistud-25694	175	8	,	,	PUNCT
eistud-25694	175	9	pp	pp	PROPN
eistud-25694	175	10	.	.	PUNCT
eistud-25694	176	1	80	80	NUM
eistud-25694	176	2	-	-	SYM
eistud-25694	176	3	85	85	NUM
eistud-25694	176	4	.	.	PUNCT
eistud-25694	177	1	emerald	emerald	NOUN
eistud-25694	177	2	group	group	PROPN
eistud-25694	177	3	publishing	publishing	PROPN
eistud-25694	177	4	limited	limit	VERB
eistud-25694	177	5	.	.	PUNCT
eistud-25694	178	1	intosai	intosai	PROPN
eistud-25694	178	2	(	(	PUNCT
eistud-25694	178	3	2004	2004	NUM
eistud-25694	178	4	)	)	PUNCT
eistud-25694	178	5	,	,	PUNCT
eistud-25694	178	6	implementation	implementation	NOUN
eistud-25694	178	7	guidelines	guideline	NOUN
eistud-25694	178	8	for	for	ADP
eistud-25694	178	9	performance	performance	NOUN
eistud-25694	178	10	auditing	auditing	NOUN
eistud-25694	178	11	.	.	PUNCT
eistud-25694	179	1	(	(	PUNCT
eistud-25694	179	2	standards	standard	NOUN
eistud-25694	179	3	and	and	CCONJ
eistud-25694	179	4	guidelines	guideline	NOUN
eistud-25694	179	5	for	for	ADP
eistud-25694	179	6	performance	performance	NOUN
eistud-25694	179	7	auditing	auditing	NOUN
eistud-25694	179	8	based	base	VERB
eistud-25694	179	9	on	on	ADP
eistud-25694	179	10	intosai	intosai	PROPN
eistud-25694	179	11	’s	’s	PART
eistud-25694	179	12	auditing	auditing	NOUN
eistud-25694	179	13	standards	standard	NOUN
eistud-25694	179	14	and	and	CCONJ
eistud-25694	179	15	practical	practical	ADJ
eistud-25694	179	16	experience	experience	NOUN
eistud-25694	179	17	)	)	PUNCT
eistud-25694	179	18	,	,	PUNCT
eistud-25694	179	19	2004	2004	NUM
eistud-25694	179	20	,	,	PUNCT
eistud-25694	179	21	p.142	p.142	PRON
eistud-25694	179	22	online	online	ADV
eistud-25694	179	23	:	:	PUNCT
eistud-25694	180	1	http://www.intosai.org	http://www.intosai.org	X
eistud-25694	180	2	.	.	PUNCT
eistud-25694	181	1	khalifa	khalifa	PROPN
eistud-25694	181	2	,	,	PUNCT
eistud-25694	181	3	et.al	et.al	PROPN
eistud-25694	181	4	.	.	PUNCT
eistud-25694	181	5	(	(	PUNCT
eistud-25694	181	6	2007	2007	NUM
eistud-25694	181	7	)	)	PUNCT
eistud-25694	181	8	,	,	PUNCT
eistud-25694	181	9	khalifa	khalifa	PROPN
eistud-25694	181	10	,	,	PUNCT
eistud-25694	181	11	r.	r.	PROPN
eistud-25694	181	12	,	,	PUNCT
eistud-25694	181	13	sharma	sharma	PROPN
eistud-25694	181	14	,	,	PUNCT
eistud-25694	181	15	n.	n.	PROPN
eistud-25694	181	16	,	,	PUNCT
eistud-25694	181	17	humphrey	humphrey	PROPN
eistud-25694	181	18	,	,	PUNCT
eistud-25694	181	19	c.	c.	PROPN
eistud-25694	181	20	,	,	PUNCT
eistud-25694	181	21	robson	robson	PROPN
eistud-25694	181	22	,	,	PUNCT
eistud-25694	181	23	k.	k.	PROPN
eistud-25694	181	24	discourse	discourse	PROPN
eistud-25694	181	25	and	and	CCONJ
eistud-25694	181	26	audit	audit	NOUN
eistud-25694	181	27	change	change	NOUN
eistud-25694	181	28	transformations	transformation	NOUN
eistud-25694	181	29	in	in	ADP
eistud-25694	181	30	methodology	methodology	NOUN
eistud-25694	181	31	in	in	ADP
eistud-25694	181	32	the	the	DET
eistud-25694	181	33	professional	professional	ADJ
eistud-25694	181	34	audit	audit	NOUN
eistud-25694	181	35	field	field	NOUN
eistud-25694	181	36	.	.	PUNCT
eistud-25694	182	1	accounting	accounting	NOUN
eistud-25694	182	2	,	,	PUNCT
eistud-25694	182	3	auditing&accountability	auditing&accountability	PROPN
eistud-25694	182	4	journal	journal	NOUN
eistud-25694	182	5	,	,	PUNCT
eistud-25694	182	6	vol	vol	NOUN
eistud-25694	182	7	.	.	PROPN
eistud-25694	182	8	20	20	NUM
eistud-25694	182	9	,	,	PUNCT
eistud-25694	182	10	no.6	no.6	PROPN
eistud-25694	182	11	,	,	PUNCT
eistud-25694	182	12	2007	2007	NUM
eistud-25694	182	13	,	,	PUNCT
eistud-25694	182	14	pp.847	pp.847	PROPN
eistud-25694	182	15	.	.	PUNCT
eistud-25694	183	1	karapetrovic	karapetrovic	PROPN
eistud-25694	183	2	,	,	PUNCT
eistud-25694	183	3	s.	s.	PROPN
eistud-25694	183	4	,	,	PUNCT
eistud-25694	183	5	willborn	willborn	VERB
eistud-25694	183	6	,	,	PUNCT
eistud-25694	183	7	w.(2000),quality	w.(2000),quality	NOUN
eistud-25694	183	8	assurance	assurance	NOUN
eistud-25694	183	9	and	and	CCONJ
eistud-25694	183	10	effectiveness	effectiveness	NOUN
eistud-25694	183	11	of	of	ADP
eistud-25694	183	12	audit	audit	NOUN
eistud-25694	183	13	systems	system	NOUN
eistud-25694	183	14	.	.	PUNCT
eistud-25694	184	1	international	international	ADJ
eistud-25694	184	2	journal	journal	PROPN
eistud-25694	184	3	of	of	ADP
eistud-25694	184	4	quality&relieabilit	quality&relieabilit	PROPN
eistud-25694	184	5	management	management	NOUN
eistud-25694	184	6	,	,	PUNCT
eistud-25694	184	7	vol.17	vol.17	ADJ
eistud-25694	184	8	,	,	PUNCT
eistud-25694	184	9	no.6	no.6	PROPN
eistud-25694	184	10	,	,	PUNCT
eistud-25694	184	11	2000	2000	NUM
eistud-25694	184	12	,	,	PUNCT
eistud-25694	184	13	pp	pp	ADJ
eistud-25694	184	14	.	.	PUNCT
eistud-25694	185	1	679,692	679,692	NUM
eistud-25694	185	2	.	.	PUNCT
eistud-25694	186	1	lr	lr	INTJ
eistud-25694	186	2	ministru	ministru	PROPN
eistud-25694	186	3	kabineta	kabineta	PROPN
eistud-25694	186	4	(	(	PUNCT
eistud-25694	186	5	2007	2007	NUM
eistud-25694	186	6	)	)	PUNCT
eistud-25694	186	7	.	.	PUNCT
eistud-25694	187	1	2007.gada	2007.gada	PRON
eistud-25694	187	2	20	20	NUM
eistud-25694	187	3	.	.	PUNCT
eistud-25694	188	1	marta	marta	PROPN
eistud-25694	188	2	sēdes	sēde	VERB
eistud-25694	188	3	protokollēmums	protokollēmum	NOUN
eistud-25694	188	4	nr	nr	PRON
eistud-25694	188	5	.	.	PROPN
eistud-25694	188	6	19	19	NUM
eistud-25694	188	7	,	,	PUNCT
eistud-25694	188	8	49	49	NUM
eistud-25694	188	9	.	.	PUNCT
eistud-25694	189	1	§	§	PROPN
eistud-25694	189	2	.	.	PUNCT
eistud-25694	189	3	miles	miles	PROPN
eistud-25694	189	4	,	,	PUNCT
eistud-25694	189	5	r.e	r.e	PROPN
eistud-25694	189	6	.	.	PROPN
eistud-25694	189	7	,	,	PUNCT
eistud-25694	189	8	snow	snow	PROPN
eistud-25694	189	9	,	,	PUNCT
eistud-25694	189	10	c.c	c.c	PROPN
eistud-25694	189	11	.	.	PROPN
eistud-25694	189	12	(	(	PUNCT
eistud-25694	189	13	2003	2003	NUM
eistud-25694	189	14	)	)	PUNCT
eistud-25694	189	15	,	,	PUNCT
eistud-25694	189	16	organizational	organizational	ADJ
eistud-25694	189	17	strategy	strategy	NOUN
eistud-25694	189	18	,	,	PUNCT
eistud-25694	189	19	structure	structure	NOUN
eistud-25694	189	20	,	,	PUNCT
eistud-25694	189	21	and	and	CCONJ
eistud-25694	189	22	process	process	NOUN
eistud-25694	189	23	.	.	PUNCT
eistud-25694	190	1	palo	palo	PROPN
eistud-25694	190	2	alto	alto	PROPN
eistud-25694	190	3	,	,	PUNCT
eistud-25694	190	4	ca	ca	PROPN
eistud-25694	190	5	,	,	PUNCT
eistud-25694	190	6	usa	usa	PROPN
eistud-25694	190	7	:	:	PUNCT
eistud-25694	190	8	stanford	stanford	PROPN
eistud-25694	190	9	university	university	PROPN
eistud-25694	190	10	press	press	NOUN
eistud-25694	190	11	,	,	PUNCT
eistud-25694	190	12	pp.37	pp.37	PROPN
eistud-25694	190	13	online	online	ADV
eistud-25694	190	14	:	:	PUNCT
eistud-25694	190	15	http://site.ebrary.com/lib/latvia/	http://site.ebrary.com/lib/latvia/	PROPN
eistud-25694	190	16	doc?id=10042924&ppg=37	doc?id=10042924&ppg=37	PROPN
eistud-25694	190	17	.	.	PROPN
eistud-25694	190	18	moloi	moloi	PROPN
eistud-25694	190	19	,	,	PUNCT
eistud-25694	190	20	j.	j.	PROPN
eistud-25694	190	21	mutula	mutula	PROPN
eistud-25694	190	22	,	,	PUNCT
eistud-25694	190	23	s.	s.	PROPN
eistud-25694	190	24	(	(	PUNCT
eistud-25694	190	25	2007	2007	NUM
eistud-25694	190	26	)	)	PUNCT
eistud-25694	190	27	,	,	PUNCT
eistud-25694	190	28	e	e	X
eistud-25694	190	29	-	-	NOUN
eistud-25694	190	30	records	record	NOUN
eistud-25694	190	31	management	management	NOUN
eistud-25694	190	32	in	in	ADP
eistud-25694	190	33	an	an	DET
eistud-25694	190	34	e	e	NOUN
eistud-25694	190	35	-	-	NOUN
eistud-25694	190	36	government	government	NOUN
eistud-25694	190	37	setting	setting	NOUN
eistud-25694	190	38	in	in	ADP
eistud-25694	190	39	botswana	botswana	PROPN
eistud-25694	190	40	information	information	NOUN
eistud-25694	190	41	development	development	PROPN
eistud-25694	190	42	,	,	PUNCT
eistud-25694	190	43	2007	2007	NUM
eistud-25694	190	44	,	,	PUNCT
eistud-25694	190	45	pp.290	pp.290	PROPN
eistud-25694	190	46	-	-	PUNCT
eistud-25694	190	47	306	306	NUM
eistud-25694	190	48	.	.	PUNCT
eistud-25694	191	1	murray	murray	PROPN
eistud-25694	191	2	,	,	PUNCT
eistud-25694	191	3	e.	e.	PROPN
eistud-25694	191	4	j.	j.	PROPN
eistud-25694	191	5	,	,	PUNCT
eistud-25694	191	6	richardson	richardson	PROPN
eistud-25694	191	7	,	,	PUNCT
eistud-25694	191	8	p.r	p.r	PROPN
eistud-25694	191	9	.	.	PROPN
eistud-25694	191	10	,	,	PUNCT
eistud-25694	191	11	(	(	PUNCT
eistud-25694	191	12	2002	2002	NUM
eistud-25694	191	13	)	)	PUNCT
eistud-25694	191	14	,	,	PUNCT
eistud-25694	191	15	fast	fast	VERB
eistud-25694	191	16	forward	forward	ADV
eistud-25694	191	17	:	:	PUNCT
eistud-25694	191	18	organizational	organizational	ADJ
eistud-25694	191	19	change	change	NOUN
eistud-25694	191	20	in	in	ADP
eistud-25694	191	21	100	100	NUM
eistud-25694	191	22	days	day	NOUN
eistud-25694	191	23	.	.	PUNCT
eistud-25694	192	1	cary	cary	PROPN
eistud-25694	192	2	,	,	PUNCT
eistud-25694	192	3	nc	nc	PROPN
eistud-25694	192	4	,	,	PUNCT
eistud-25694	192	5	usa	usa	PROPN
eistud-25694	192	6	:	:	PUNCT
eistud-25694	192	7	oxford	oxford	PROPN
eistud-25694	192	8	university	university	PROPN
eistud-25694	192	9	press	press	NOUN
eistud-25694	192	10	,	,	PUNCT
eistud-25694	192	11	incorporated	incorporate	VERB
eistud-25694	192	12	,	,	PUNCT
eistud-25694	192	13	2002	2002	NUM
eistud-25694	192	14	,	,	PUNCT
eistud-25694	192	15	pp	pp	ADJ
eistud-25694	192	16	.	.	PUNCT
eistud-25694	193	1	32	32	NUM
eistud-25694	193	2	.	.	PUNCT
eistud-25694	194	1	norway	norway	PROPN
eistud-25694	194	2	(	(	PUNCT
eistud-25694	194	3	2005	2005	NUM
eistud-25694	194	4	)	)	PUNCT
eistud-25694	194	5	,	,	PUNCT
eistud-25694	194	6	office	office	NOUN
eistud-25694	194	7	of	of	ADP
eistud-25694	194	8	the	the	DET
eistud-25694	194	9	auditor	auditor	NOUN
eistud-25694	194	10	general	general	NOUN
eistud-25694	194	11	of	of	ADP
eistud-25694	194	12	norway	norway	PROPN
eistud-25694	194	13	guidelines	guideline	NOUN
eistud-25694	194	14	for	for	ADP
eistud-25694	194	15	performance	performance	NOUN
eistud-25694	194	16	auditing	auditing	NOUN
eistud-25694	194	17	.	.	PUNCT
eistud-25694	195	1	2005	2005	NUM
eistud-25694	195	2	,	,	PUNCT
eistud-25694	195	3	pp.50	pp.50	PROPN
eistud-25694	195	4	.	.	PUNCT
eistud-25694	196	1	percy	percy	PROPN
eistud-25694	196	2	,	,	PUNCT
eistud-25694	196	3	i.(2001	i.(2001	PROPN
eistud-25694	196	4	)	)	PUNCT
eistud-25694	196	5	,	,	PUNCT
eistud-25694	196	6	the	the	DET
eistud-25694	196	7	best	good	ADJ
eistud-25694	196	8	value	value	NOUN
eistud-25694	196	9	agenda	agenda	NOUN
eistud-25694	196	10	for	for	ADP
eistud-25694	196	11	auditing	audit	VERB
eistud-25694	196	12	.	.	PUNCT
eistud-25694	197	1	financial	financial	ADJ
eistud-25694	197	2	accountability	accountability	NOUN
eistud-25694	197	3	&	&	CCONJ
eistud-25694	197	4	management	management	NOUN
eistud-25694	197	5	,	,	PUNCT
eistud-25694	197	6	vol	vol	NOUN
eistud-25694	197	7	.	.	PROPN
eistud-25694	197	8	17	17	NUM
eistud-25694	197	9	no.4	no.4	PROPN
eistud-25694	197	10	,	,	PUNCT
eistud-25694	197	11	2001	2001	NUM
eistud-25694	197	12	,	,	PUNCT
eistud-25694	197	13	pp.351	pp.351	NOUN
eistud-25694	197	14	-	-	PUNCT
eistud-25694	197	15	361	361	NUM
eistud-25694	197	16	.	.	PUNCT
eistud-25694	198	1	pollitt	pollitt	NOUN
eistud-25694	198	2	,	,	PUNCT
eistud-25694	198	3	et.al	et.al	PROPN
eistud-25694	198	4	.	.	PUNCT
eistud-25694	198	5	(	(	PUNCT
eistud-25694	198	6	1999	1999	NUM
eistud-25694	198	7	)	)	PUNCT
eistud-25694	198	8	,	,	PUNCT
eistud-25694	198	9	pollitt	pollitt	NOUN
eistud-25694	198	10	,	,	PUNCT
eistud-25694	198	11	c.	c.	NOUN
eistud-25694	198	12	,	,	PUNCT
eistud-25694	198	13	girre	girre	NOUN
eistud-25694	198	14	,	,	PUNCT
eistud-25694	198	15	x.	x.	NOUN
eistud-25694	198	16	,	,	PUNCT
eistud-25694	198	17	lonsdale	lonsdale	PROPN
eistud-25694	198	18	,	,	PUNCT
eistud-25694	198	19	j.	j.	PROPN
eistud-25694	198	20	,	,	PUNCT
eistud-25694	198	21	mul	mul	PROPN
eistud-25694	198	22	,	,	PUNCT
eistud-25694	198	23	r.	r.	PROPN
eistud-25694	198	24	,	,	PUNCT
eistud-25694	198	25	summa	summa	PROPN
eistud-25694	198	26	,	,	PUNCT
eistud-25694	198	27	h.	h.	PROPN
eistud-25694	198	28	,	,	PUNCT
eistud-25694	198	29	waerness	waerness	NOUN
eistud-25694	198	30	,	,	PUNCT
eistud-25694	198	31	m.	m.	NOUN
eistud-25694	198	32	performance	performance	NOUN
eistud-25694	198	33	audit	audit	NOUN
eistud-25694	198	34	and	and	CCONJ
eistud-25694	198	35	public	public	ADJ
eistud-25694	198	36	management	management	NOUN
eistud-25694	198	37	in	in	ADP
eistud-25694	198	38	five	five	NUM
eistud-25694	198	39	countries	country	NOUN
eistud-25694	198	40	and	and	CCONJ
eistud-25694	198	41	public	public	ADJ
eistud-25694	198	42	management	management	NOUN
eistud-25694	198	43	reform	reform	NOUN
eistud-25694	198	44	:	:	PUNCT
eistud-25694	198	45	a	a	DET
eistud-25694	198	46	comparative	comparative	ADJ
eistud-25694	198	47	analysis	analysis	NOUN
eistud-25694	198	48	.	.	PUNCT
eistud-25694	199	1	oxford	oxford	PROPN
eistud-25694	199	2	university	university	PROPN
eistud-25694	199	3	press	press	NOUN
eistud-25694	199	4	248.lpp	248.lpp	NUM
eistud-25694	199	5	.	.	PUNCT
eistud-25694	200	1	rahim	rahim	PROPN
eistud-25694	200	2	,	,	PUNCT
eistud-25694	200	3	a.a.a	a.a.a	PROPN
eistud-25694	200	4	.	.	PROPN
eistud-25694	200	5	,	,	PUNCT
eistud-25694	200	6	athmay	athmay	PROPN
eistud-25694	200	7	,	,	PUNCT
eistud-25694	200	8	a.al	a.al	PROPN
eistud-25694	200	9	.	.	PROPN
eistud-25694	200	10	(	(	PUNCT
eistud-25694	200	11	2008	2008	NUM
eistud-25694	200	12	)	)	PUNCT
eistud-25694	200	13	,	,	PUNCT
eistud-25694	200	14	performance	performance	NOUN
eistud-25694	200	15	auditing	auditing	NOUN
eistud-25694	200	16	and	and	CCONJ
eistud-25694	200	17	public	public	ADJ
eistud-25694	200	18	sector	sector	NOUN
eistud-25694	200	19	management	management	NOUN
eistud-25694	200	20	in	in	ADP
eistud-25694	200	21	brunei	brunei	PROPN
eistud-25694	200	22	darussalam	darussalam	PROPN
eistud-25694	200	23	.	.	PUNCT
eistud-25694	201	1	international	international	ADJ
eistud-25694	201	2	journal	journal	PROPN
eistud-25694	201	3	of	of	ADP
eistud-25694	201	4	public	public	ADJ
eistud-25694	201	5	sector	sector	NOUN
eistud-25694	201	6	management	management	NOUN
eistud-25694	201	7	,	,	PUNCT
eistud-25694	201	8	vol.2,no.7	vol.2,no.7	INTJ
eistud-25694	201	9	,	,	PUNCT
eistud-25694	201	10	2008	2008	NUM
eistud-25694	201	11	,	,	PUNCT
eistud-25694	201	12	pp.798	pp.798	NOUN
eistud-25694	201	13	-	-	SYM
eistud-25694	201	14	802	802	NUM
eistud-25694	201	15	.	.	PUNCT
eistud-25694	202	1	robert	robert	PROPN
eistud-25694	202	2	,	,	PUNCT
eistud-25694	202	3	s.	s.	PROPN
eistud-25694	202	4	pollitt	pollitt	PROPN
eistud-25694	202	5	,	,	PUNCT
eistud-25694	202	6	c.	c.	PROPN
eistud-25694	202	7	(	(	PUNCT
eistud-25694	202	8	1994	1994	NUM
eistud-25694	202	9	)	)	PUNCT
eistud-25694	202	10	,	,	PUNCT
eistud-25694	202	11	audit	audit	NOUN
eistud-25694	202	12	or	or	CCONJ
eistud-25694	202	13	evaluation	evaluation	NOUN
eistud-25694	202	14	?	?	PUNCT
eistud-25694	203	1	a	a	DET
eistud-25694	203	2	national	national	ADJ
eistud-25694	203	3	audit	audit	NOUN
eistud-25694	203	4	office	office	NOUN
eistud-25694	203	5	vfm	vfm	PROPN
eistud-25694	203	6	study	study	NOUN
eistud-25694	203	7	.	.	PUNCT
eistud-25694	204	1	public	public	ADJ
eistud-25694	204	2	administration	administration	NOUN
eistud-25694	204	3	,	,	PUNCT
eistud-25694	204	4	vol.72	vol.72	NOUN
eistud-25694	204	5	,	,	PUNCT
eistud-25694	204	6	winter	winter	NOUN
eistud-25694	204	7	,	,	PUNCT
eistud-25694	204	8	1994	1994	NUM
eistud-25694	204	9	,	,	PUNCT
eistud-25694	204	10	pp.527	pp.527	PROPN
eistud-25694	204	11	-	-	PUNCT
eistud-25694	204	12	549	549	NUM
eistud-25694	204	13	.	.	PUNCT
eistud-25694	204	14	lonsdale	lonsdale	PROPN
eistud-25694	204	15	,	,	PUNCT
eistud-25694	204	16	j.	j.	PROPN
eistud-25694	204	17	(	(	PUNCT
eistud-25694	204	18	2000	2000	NUM
eistud-25694	204	19	)	)	PUNCT
eistud-25694	204	20	,	,	PUNCT
eistud-25694	204	21	developments	development	NOUN
eistud-25694	204	22	in	in	ADP
eistud-25694	204	23	value	value	NOUN
eistud-25694	204	24	-	-	PUNCT
eistud-25694	204	25	formoney	formoney	NOUN
eistud-25694	204	26	audit	audit	NOUN
eistud-25694	204	27	methods	method	NOUN
eistud-25694	204	28	:	:	PUNCT
eistud-25694	204	29	impacts	impact	NOUN
eistud-25694	204	30	and	and	CCONJ
eistud-25694	204	31	implications	implication	NOUN
eistud-25694	204	32	.	.	PUNCT
eistud-25694	205	1	international	international	ADJ
eistud-25694	205	2	review	review	NOUN
eistud-25694	205	3	of	of	ADP
eistud-25694	205	4	administrative	administrative	ADJ
eistud-25694	205	5	sciences	science	NOUN
eistud-25694	205	6	,	,	PUNCT
eistud-25694	205	7	sage	sage	NOUN
eistud-25694	205	8	publications	publication	NOUN
eistud-25694	205	9	,	,	PUNCT
eistud-25694	205	10	2000	2000	NUM
eistud-25694	205	11	,	,	PUNCT
eistud-25694	205	12	pp	pp	ADJ
eistud-25694	205	13	.	.	PUNCT
eistud-25694	206	1	66	66	NUM
eistud-25694	206	2	-	-	SYM
eistud-25694	206	3	73	73	NUM
eistud-25694	206	4	.	.	PUNCT
eistud-25694	207	1	teacher	teacher	NOUN
eistud-25694	207	2	(	(	PUNCT
eistud-25694	207	3	2010	2010	NUM
eistud-25694	207	4	)	)	PUNCT
eistud-25694	207	5	,	,	PUNCT
eistud-25694	207	6	teacher	teacher	NOUN
eistud-25694	207	7	workload	workload	NOUN
eistud-25694	207	8	audit	audit	NOUN
eistud-25694	207	9	online	online	ADV
eistud-25694	207	10	:	:	PUNCT
eistud-25694	207	11	https://education.staffordshire.gov.uk/nr/rdonlyres/	https://education.staffordshire.gov.uk/nr/rdonlyres/	NOUN
eistud-25694	207	12	41804d8c-196b-4799	41804d8c-196b-4799	NUM
eistud-25694	207	13	-	-	NOUN
eistud-25694	207	14	a0f5	a0f5	NOUN
eistud-25694	207	15	ea5822fc8565/	ea5822fc8565/	NOUN
eistud-25694	207	16	24453	24453	NUM
eistud-25694	207	17	/	/	SYM
eistud-25694	207	18	headteacherworkloadaudit.xls	headteacherworkloadaudit.xls	NOUN
eistud-25694	207	19	.	.	NOUN
eistud-25694	207	20	sack	sack	PROPN
eistud-25694	207	21	,	,	PUNCT
eistud-25694	207	22	r.	r.	PROPN
eistud-25694	207	23	,	,	PUNCT
eistud-25694	207	24	saidi	saidi	PROPN
eistud-25694	207	25	,	,	PUNCT
eistud-25694	207	26	m.	m.	NOUN
eistud-25694	207	27	(	(	PUNCT
eistud-25694	207	28	1997	1997	NUM
eistud-25694	207	29	)	)	PUNCT
eistud-25694	207	30	,	,	PUNCT
eistud-25694	207	31	functional	functional	ADJ
eistud-25694	207	32	analysis	analysis	NOUN
eistud-25694	207	33	(	(	PUNCT
eistud-25694	207	34	management	management	NOUN
eistud-25694	207	35	audits	audits	NOUN
eistud-25694	207	36	)	)	PUNCT
eistud-25694	207	37	of	of	ADP
eistud-25694	207	38	the	the	DET
eistud-25694	207	39	organization	organization	NOUN
eistud-25694	207	40	of	of	ADP
eistud-25694	207	41	ministries	ministry	NOUN
eistud-25694	207	42	of	of	ADP
eistud-25694	207	43	education	education	NOUN
eistud-25694	207	44	.	.	PUNCT
eistud-25694	208	1	paris	paris	PROPN
eistud-25694	208	2	:	:	PUNCT
eistud-25694	208	3	unesco	unesco	PROPN
eistud-25694	208	4	,	,	PUNCT
eistud-25694	208	5	1997	1997	NUM
eistud-25694	208	6	,	,	PUNCT
eistud-25694	208	7	p.128	p.128	NOUN
eistud-25694	208	8	.	.	PUNCT
eistud-25694	208	9	schick	schick	PROPN
eistud-25694	208	10	,	,	PUNCT
eistud-25694	208	11	a.	a.	NOUN
eistud-25694	208	12	(	(	PUNCT
eistud-25694	208	13	2003),the	2003),the	DET
eistud-25694	208	14	role	role	NOUN
eistud-25694	208	15	of	of	ADP
eistud-25694	208	16	fiscal	fiscal	ADJ
eistud-25694	208	17	rules	rule	NOUN
eistud-25694	208	18	in	in	ADP
eistud-25694	208	19	budgeting	budgeting	PROPN
eistud-25694	208	20	//	//	NUM
eistud-25694	208	21	oecd	oecd	PROPN
eistud-25694	208	22	journal	journal	PROPN
eistud-25694	208	23	on	on	ADP
eistud-25694	208	24	budgeting	budgeting	NOUN
eistud-25694	208	25	,	,	PUNCT
eistud-25694	208	26	vol	vol	NOUN
eistud-25694	208	27	.	.	PROPN
eistud-25694	209	1	3	3	NUM
eistud-25694	209	2	,	,	PUNCT
eistud-25694	209	3	no	no	INTJ
eistud-25694	209	4	.	.	NOUN
eistud-25694	209	5	3	3	NUM
eistud-25694	209	6	,	,	PUNCT
eistud-25694	209	7	2003.pp	2003.pp	NOUN
eistud-25694	209	8	.	.	PUNCT
eistud-25694	210	1	8	8	NUM
eistud-25694	210	2	.	.	X
eistud-25694	210	3	wright	wright	PROPN
eistud-25694	210	4	,	,	PUNCT
eistud-25694	210	5	a.(1980	a.(1980	NOUN
eistud-25694	210	6	)	)	PUNCT
eistud-25694	210	7	,	,	PUNCT
eistud-25694	210	8	performance	performance	NOUN
eistud-25694	210	9	appraisal	appraisal	NOUN
eistud-25694	210	10	of	of	ADP
eistud-25694	210	11	staff	staff	NOUN
eistud-25694	210	12	auditors	auditor	NOUN
eistud-25694	210	13	,	,	PUNCT
eistud-25694	210	14	the	the	DET
eistud-25694	210	15	cpa	cpa	PROPN
eistud-25694	210	16	journal	journal	NOUN
eistud-25694	210	17	,	,	PUNCT
eistud-25694	210	18	november	november	PROPN
eistud-25694	210	19	,	,	PUNCT
eistud-25694	210	20	vol	vol	NOUN
eistud-25694	210	21	.	.	PROPN
eistud-25694	210	22	50	50	NUM
eistud-25694	210	23	,	,	PUNCT
eistud-25694	210	24	1980	1980	NUM
eistud-25694	210	25	,	,	PUNCT
eistud-25694	210	26	pp	pp	ADJ
eistud-25694	210	27	.	.	PUNCT
eistud-25694	211	1	37	37	NUM
eistud-25694	211	2	-	-	SYM
eistud-25694	211	3	43	43	NUM
eistud-25694	211	4	.	.	PUNCT
eistud-25694	212	1	authors	author	NOUN
eistud-25694	212	2	’	’	PART
eistud-25694	212	3	work	work	NOUN
eistud-25694	212	4	papers	paper	NOUN
eistud-25694	212	5	(	(	PUNCT
eistud-25694	212	6	2010	2010	NUM
eistud-25694	212	7	)	)	PUNCT
eistud-25694	212	8	of	of	ADP
eistud-25694	212	9	latvian	latvian	ADJ
eistud-25694	212	10	ministries	ministry	NOUN
eistud-25694	212	11	’	'	PUNCT
eistud-25694	212	12	.	.	PUNCT
eistud-25694	213	1	have	have	AUX
eistud-25694	213	2	n’t	not	PART
eistud-25694	213	3	been	be	AUX
eistud-25694	213	4	published	publish	VERB
eistud-25694	213	5	,	,	PUNCT
eistud-25694	213	6	2010	2010	NUM
eistud-25694	213	7	.	.	PUNCT
eistud-25694	214	1	the	the	DET
eistud-25694	214	2	article	article	NOUN
eistud-25694	214	3	has	have	AUX
eistud-25694	214	4	been	be	AUX
eistud-25694	214	5	reviewed	review	VERB
eistud-25694	214	6	.	.	PUNCT
eistud-25694	215	1	received	receive	VERB
eistud-25694	215	2	in	in	ADP
eistud-25694	215	3	april	april	PROPN
eistud-25694	215	4	,	,	PUNCT
eistud-25694	215	5	2010	2010	NUM
eistud-25694	215	6	;	;	PUNCT
eistud-25694	215	7	accepted	accept	VERB
eistud-25694	215	8	in	in	ADP
eistud-25694	215	9	may	may	PROPN
eistud-25694	215	10	,	,	PUNCT
eistud-25694	215	11	2010	2010	NUM
eistud-25694	215	12	.	.	PUNCT