id	sid	tid	token	lemma	pos
fueconorg-1333	1	1	facta	facta	PROPN
fueconorg-1333	1	2	universitatis	universitatis	PROPN
fueconorg-1333	1	3	series	series	NOUN
fueconorg-1333	1	4	:	:	PUNCT
fueconorg-1333	1	5	economics	economic	NOUN
fueconorg-1333	1	6	and	and	CCONJ
fueconorg-1333	1	7	organization	organization	NOUN
fueconorg-1333	1	8	vol	vol	NOUN
fueconorg-1333	1	9	.	.	PROPN
fueconorg-1333	2	1	12	12	NUM
fueconorg-1333	2	2	,	,	PUNCT
fueconorg-1333	2	3	no	no	DET
fueconorg-1333	2	4	4	4	NUM
fueconorg-1333	2	5	,	,	PUNCT
fueconorg-1333	2	6	2015	2015	NUM
fueconorg-1333	2	7	,	,	PUNCT
fueconorg-1333	2	8	pp	pp	ADJ
fueconorg-1333	2	9	.	.	PUNCT
fueconorg-1333	3	1	297	297	NUM
fueconorg-1333	3	2	309	309	NUM
fueconorg-1333	3	3	contribution	contribution	NOUN
fueconorg-1333	3	4	of	of	ADP
fueconorg-1333	3	5	internal	internal	ADJ
fueconorg-1333	3	6	audit	audit	NOUN
fueconorg-1333	3	7	in	in	ADP
fueconorg-1333	3	8	the	the	DET
fueconorg-1333	3	9	fight	fight	NOUN
fueconorg-1333	3	10	against	against	ADP
fueconorg-1333	3	11	fraud	fraud	NOUN
fueconorg-1333	3	12			PROPN
fueconorg-1333	3	13	udc	udc	PROPN
fueconorg-1333	3	14	343.53:657.6	343.53:657.6	PROPN
fueconorg-1333	3	15	milica	milica	PROPN
fueconorg-1333	3	16	đorđević	đorđević	NOUN
fueconorg-1333	3	17	,	,	PUNCT
fueconorg-1333	3	18	tadija	tadija	VERB
fueconorg-1333	3	19	đukić	đukić	PROPN
fueconorg-1333	3	20	faculty	faculty	NOUN
fueconorg-1333	3	21	of	of	ADP
fueconorg-1333	3	22	economics	economic	NOUN
fueconorg-1333	3	23	,	,	PUNCT
fueconorg-1333	3	24	university	university	NOUN
fueconorg-1333	3	25	of	of	ADP
fueconorg-1333	3	26	niš	niš	PROPN
fueconorg-1333	3	27	,	,	PUNCT
fueconorg-1333	3	28	serbia	serbia	PROPN
fueconorg-1333	3	29	abstract	abstract	ADJ
fueconorg-1333	3	30	.	.	PUNCT
fueconorg-1333	4	1	the	the	DET
fueconorg-1333	4	2	constant	constant	ADJ
fueconorg-1333	4	3	increase	increase	NOUN
fueconorg-1333	4	4	in	in	ADP
fueconorg-1333	4	5	the	the	DET
fueconorg-1333	4	6	volume	volume	NOUN
fueconorg-1333	4	7	of	of	ADP
fueconorg-1333	4	8	fraud	fraud	NOUN
fueconorg-1333	4	9	,	,	PUNCT
fueconorg-1333	4	10	which	which	PRON
fueconorg-1333	4	11	leaves	leave	VERB
fueconorg-1333	4	12	devastating	devastating	ADJ
fueconorg-1333	4	13	effects	effect	NOUN
fueconorg-1333	4	14	on	on	ADP
fueconorg-1333	4	15	business	business	NOUN
fueconorg-1333	4	16	performance	performance	NOUN
fueconorg-1333	4	17	,	,	PUNCT
fueconorg-1333	4	18	causes	cause	VERB
fueconorg-1333	4	19	a	a	DET
fueconorg-1333	4	20	significant	significant	ADJ
fueconorg-1333	4	21	preoccupation	preoccupation	NOUN
fueconorg-1333	4	22	of	of	ADP
fueconorg-1333	4	23	enterprises	enterprise	NOUN
fueconorg-1333	4	24	with	with	ADP
fueconorg-1333	4	25	this	this	DET
fueconorg-1333	4	26	problem	problem	NOUN
fueconorg-1333	4	27	.	.	PUNCT
fueconorg-1333	5	1	being	be	AUX
fueconorg-1333	5	2	aware	aware	ADJ
fueconorg-1333	5	3	of	of	ADP
fueconorg-1333	5	4	the	the	DET
fueconorg-1333	5	5	fact	fact	NOUN
fueconorg-1333	5	6	that	that	SCONJ
fueconorg-1333	5	7	the	the	DET
fueconorg-1333	5	8	establishment	establishment	NOUN
fueconorg-1333	5	9	of	of	ADP
fueconorg-1333	5	10	an	an	DET
fueconorg-1333	5	11	adequate	adequate	ADJ
fueconorg-1333	5	12	fraud	fraud	NOUN
fueconorg-1333	5	13	risk	risk	NOUN
fueconorg-1333	5	14	management	management	NOUN
fueconorg-1333	5	15	process	process	NOUN
fueconorg-1333	5	16	is	be	AUX
fueconorg-1333	5	17	necessity	necessity	NOUN
fueconorg-1333	5	18	,	,	PUNCT
fueconorg-1333	5	19	enterprises	enterprise	NOUN
fueconorg-1333	5	20	are	be	AUX
fueconorg-1333	5	21	increasingly	increasingly	ADV
fueconorg-1333	5	22	basing	base	VERB
fueconorg-1333	5	23	the	the	DET
fueconorg-1333	5	24	effectiveness	effectiveness	NOUN
fueconorg-1333	5	25	of	of	ADP
fueconorg-1333	5	26	the	the	DET
fueconorg-1333	5	27	mentioned	mention	VERB
fueconorg-1333	5	28	process	process	NOUN
fueconorg-1333	5	29	on	on	ADP
fueconorg-1333	5	30	the	the	DET
fueconorg-1333	5	31	potentials	potential	NOUN
fueconorg-1333	5	32	of	of	ADP
fueconorg-1333	5	33	internal	internal	ADJ
fueconorg-1333	5	34	audit	audit	NOUN
fueconorg-1333	5	35	.	.	PUNCT
fueconorg-1333	6	1	bearing	bear	VERB
fueconorg-1333	6	2	in	in	ADP
fueconorg-1333	6	3	mind	mind	NOUN
fueconorg-1333	6	4	that	that	SCONJ
fueconorg-1333	6	5	internal	internal	ADJ
fueconorg-1333	6	6	audit	audit	NOUN
fueconorg-1333	6	7	does	do	AUX
fueconorg-1333	6	8	not	not	PART
fueconorg-1333	6	9	have	have	VERB
fueconorg-1333	6	10	the	the	DET
fueconorg-1333	6	11	primary	primary	ADJ
fueconorg-1333	6	12	responsibility	responsibility	NOUN
fueconorg-1333	6	13	to	to	PART
fueconorg-1333	6	14	prevent	prevent	VERB
fueconorg-1333	6	15	and	and	CCONJ
fueconorg-1333	6	16	detect	detect	VERB
fueconorg-1333	6	17	fraud	fraud	NOUN
fueconorg-1333	6	18	,	,	PUNCT
fueconorg-1333	6	19	its	its	PRON
fueconorg-1333	6	20	integration	integration	NOUN
fueconorg-1333	6	21	in	in	ADP
fueconorg-1333	6	22	fraud	fraud	NOUN
fueconorg-1333	6	23	risk	risk	NOUN
fueconorg-1333	6	24	management	management	NOUN
fueconorg-1333	6	25	process	process	NOUN
fueconorg-1333	6	26	represents	represent	VERB
fueconorg-1333	6	27	a	a	DET
fueconorg-1333	6	28	new	new	ADJ
fueconorg-1333	6	29	challenge	challenge	NOUN
fueconorg-1333	6	30	for	for	ADP
fueconorg-1333	6	31	this	this	DET
fueconorg-1333	6	32	function	function	NOUN
fueconorg-1333	6	33	.	.	PUNCT
fueconorg-1333	7	1	in	in	ADP
fueconorg-1333	7	2	the	the	DET
fueconorg-1333	7	3	paper	paper	NOUN
fueconorg-1333	7	4	,	,	PUNCT
fueconorg-1333	7	5	authors	author	NOUN
fueconorg-1333	7	6	initially	initially	ADV
fueconorg-1333	7	7	point	point	VERB
fueconorg-1333	7	8	out	out	ADP
fueconorg-1333	7	9	the	the	DET
fueconorg-1333	7	10	factors	factor	NOUN
fueconorg-1333	7	11	that	that	PRON
fueconorg-1333	7	12	determine	determine	VERB
fueconorg-1333	7	13	the	the	DET
fueconorg-1333	7	14	ability	ability	NOUN
fueconorg-1333	7	15	of	of	ADP
fueconorg-1333	7	16	the	the	DET
fueconorg-1333	7	17	internal	internal	ADJ
fueconorg-1333	7	18	audit	audit	NOUN
fueconorg-1333	7	19	to	to	PART
fueconorg-1333	7	20	fight	fight	VERB
fueconorg-1333	7	21	against	against	ADP
fueconorg-1333	7	22	fraud	fraud	NOUN
fueconorg-1333	7	23	,	,	PUNCT
fueconorg-1333	7	24	then	then	ADV
fueconorg-1333	7	25	the	the	DET
fueconorg-1333	7	26	contribution	contribution	NOUN
fueconorg-1333	7	27	that	that	PRON
fueconorg-1333	7	28	this	this	DET
fueconorg-1333	7	29	function	function	NOUN
fueconorg-1333	7	30	can	can	AUX
fueconorg-1333	7	31	provide	provide	VERB
fueconorg-1333	7	32	in	in	ADP
fueconorg-1333	7	33	its	its	PRON
fueconorg-1333	7	34	prevention	prevention	NOUN
fueconorg-1333	7	35	,	,	PUNCT
fueconorg-1333	7	36	detection	detection	NOUN
fueconorg-1333	7	37	and	and	CCONJ
fueconorg-1333	7	38	investigation	investigation	NOUN
fueconorg-1333	7	39	.	.	PUNCT
fueconorg-1333	8	1	key	key	ADJ
fueconorg-1333	8	2	words	word	NOUN
fueconorg-1333	8	3	:	:	PUNCT
fueconorg-1333	8	4	internal	internal	ADJ
fueconorg-1333	8	5	audit	audit	NOUN
fueconorg-1333	8	6	,	,	PUNCT
fueconorg-1333	8	7	fraud	fraud	NOUN
fueconorg-1333	8	8	risk	risk	NOUN
fueconorg-1333	8	9	management	management	NOUN
fueconorg-1333	8	10	,	,	PUNCT
fueconorg-1333	8	11	fraud	fraud	NOUN
fueconorg-1333	8	12	prevention	prevention	PROPN
fueconorg-1333	8	13	,	,	PUNCT
fueconorg-1333	8	14	fraud	fraud	NOUN
fueconorg-1333	8	15	detection	detection	PROPN
fueconorg-1333	8	16	,	,	PUNCT
fueconorg-1333	8	17	fraud	fraud	NOUN
fueconorg-1333	8	18	investigation	investigation	NOUN
fueconorg-1333	8	19	.	.	PUNCT
fueconorg-1333	9	1	introduction	introduction	NOUN
fueconorg-1333	9	2	frauds	fraud	NOUN
fueconorg-1333	9	3	stand	stand	VERB
fueconorg-1333	9	4	for	for	ADP
fueconorg-1333	9	5	the	the	DET
fueconorg-1333	9	6	risk	risk	NOUN
fueconorg-1333	9	7	that	that	SCONJ
fueconorg-1333	9	8	no	no	DET
fueconorg-1333	9	9	company	company	NOUN
fueconorg-1333	9	10	can	can	AUX
fueconorg-1333	9	11	fully	fully	ADV
fueconorg-1333	9	12	eliminate	eliminate	VERB
fueconorg-1333	9	13	.	.	PUNCT
fueconorg-1333	10	1	aware	aware	ADJ
fueconorg-1333	10	2	of	of	ADP
fueconorg-1333	10	3	this	this	PRON
fueconorg-1333	10	4	,	,	PUNCT
fueconorg-1333	10	5	companies	company	NOUN
fueconorg-1333	10	6	are	be	AUX
fueconorg-1333	10	7	making	make	VERB
fueconorg-1333	10	8	significant	significant	ADJ
fueconorg-1333	10	9	efforts	effort	NOUN
fueconorg-1333	10	10	to	to	PART
fueconorg-1333	10	11	establish	establish	VERB
fueconorg-1333	10	12	an	an	DET
fueconorg-1333	10	13	effective	effective	ADJ
fueconorg-1333	10	14	fraud	fraud	NOUN
fueconorg-1333	10	15	risk	risk	NOUN
fueconorg-1333	10	16	management	management	NOUN
fueconorg-1333	10	17	process	process	NOUN
fueconorg-1333	10	18	,	,	PUNCT
fueconorg-1333	10	19	in	in	ADP
fueconorg-1333	10	20	order	order	NOUN
fueconorg-1333	10	21	to	to	PART
fueconorg-1333	10	22	minimize	minimize	VERB
fueconorg-1333	10	23	and	and	CCONJ
fueconorg-1333	10	24	mitigate	mitigate	VERB
fueconorg-1333	10	25	its	its	PRON
fueconorg-1333	10	26	multiple	multiple	ADJ
fueconorg-1333	10	27	negative	negative	ADJ
fueconorg-1333	10	28	consequences	consequence	NOUN
fueconorg-1333	10	29	.	.	PUNCT
fueconorg-1333	11	1	in	in	ADP
fueconorg-1333	11	2	addition	addition	NOUN
fueconorg-1333	11	3	to	to	ADP
fueconorg-1333	11	4	defining	define	VERB
fueconorg-1333	11	5	the	the	DET
fueconorg-1333	11	6	roles	role	NOUN
fueconorg-1333	11	7	and	and	CCONJ
fueconorg-1333	11	8	responsibilities	responsibility	NOUN
fueconorg-1333	11	9	of	of	ADP
fueconorg-1333	11	10	the	the	DET
fueconorg-1333	11	11	audit	audit	NOUN
fueconorg-1333	11	12	board	board	NOUN
fueconorg-1333	11	13	,	,	PUNCT
fueconorg-1333	11	14	management	management	NOUN
fueconorg-1333	11	15	,	,	PUNCT
fueconorg-1333	11	16	and	and	CCONJ
fueconorg-1333	11	17	committee	committee	NOUN
fueconorg-1333	11	18	,	,	PUNCT
fueconorg-1333	11	19	as	as	ADP
fueconorg-1333	11	20	primarily	primarily	ADV
fueconorg-1333	11	21	responsible	responsible	ADJ
fueconorg-1333	11	22	participants	participant	NOUN
fueconorg-1333	11	23	in	in	ADP
fueconorg-1333	11	24	this	this	DET
fueconorg-1333	11	25	process	process	NOUN
fueconorg-1333	11	26	,	,	PUNCT
fueconorg-1333	11	27	companies	company	NOUN
fueconorg-1333	11	28	increasingly	increasingly	ADV
fueconorg-1333	11	29	rely	rely	VERB
fueconorg-1333	11	30	on	on	ADP
fueconorg-1333	11	31	the	the	DET
fueconorg-1333	11	32	strength	strength	NOUN
fueconorg-1333	11	33	of	of	ADP
fueconorg-1333	11	34	internal	internal	ADJ
fueconorg-1333	11	35	audit	audit	NOUN
fueconorg-1333	11	36	.	.	PUNCT
fueconorg-1333	12	1	increased	increase	VERB
fueconorg-1333	12	2	expectations	expectation	NOUN
fueconorg-1333	12	3	from	from	ADP
fueconorg-1333	12	4	internal	internal	ADJ
fueconorg-1333	12	5	audit	audit	NOUN
fueconorg-1333	12	6	in	in	ADP
fueconorg-1333	12	7	the	the	DET
fueconorg-1333	12	8	fight	fight	NOUN
fueconorg-1333	12	9	against	against	ADP
fueconorg-1333	12	10	fraud	fraud	NOUN
fueconorg-1333	12	11	arise	arise	NOUN
fueconorg-1333	12	12	from	from	ADP
fueconorg-1333	12	13	the	the	DET
fueconorg-1333	12	14	fact	fact	NOUN
fueconorg-1333	12	15	that	that	SCONJ
fueconorg-1333	12	16	it	it	PRON
fueconorg-1333	12	17	is	be	AUX
fueconorg-1333	12	18	a	a	DET
fueconorg-1333	12	19	function	function	NOUN
fueconorg-1333	12	20	which	which	PRON
fueconorg-1333	12	21	,	,	PUNCT
fueconorg-1333	12	22	focused	focus	VERB
fueconorg-1333	12	23	on	on	ADP
fueconorg-1333	12	24	creating	create	VERB
fueconorg-1333	12	25	added	add	VERB
fueconorg-1333	12	26	value	value	NOUN
fueconorg-1333	12	27	for	for	ADP
fueconorg-1333	12	28	the	the	DET
fueconorg-1333	12	29	company	company	NOUN
fueconorg-1333	12	30	,	,	PUNCT
fueconorg-1333	12	31	knows	know	VERB
fueconorg-1333	12	32	all	all	DET
fueconorg-1333	12	33	its	its	PRON
fueconorg-1333	12	34	processes	process	NOUN
fueconorg-1333	12	35	and	and	CCONJ
fueconorg-1333	12	36	activities	activity	NOUN
fueconorg-1333	12	37	.	.	PUNCT
fueconorg-1333	13	1	indeed	indeed	ADV
fueconorg-1333	13	2	,	,	PUNCT
fueconorg-1333	13	3	through	through	ADP
fueconorg-1333	13	4	the	the	DET
fueconorg-1333	13	5	proper	proper	ADJ
fueconorg-1333	13	6	implementation	implementation	NOUN
fueconorg-1333	13	7	of	of	ADP
fueconorg-1333	13	8	its	its	PRON
fueconorg-1333	13	9	tasks	task	NOUN
fueconorg-1333	13	10	and	and	CCONJ
fueconorg-1333	13	11	activities	activity	NOUN
fueconorg-1333	13	12	,	,	PUNCT
fueconorg-1333	13	13	internal	internal	ADJ
fueconorg-1333	13	14	audit	audit	NOUN
fueconorg-1333	13	15	can	can	AUX
fueconorg-1333	13	16	actually	actually	ADV
fueconorg-1333	13	17	greatly	greatly	ADV
fueconorg-1333	13	18	contribute	contribute	VERB
fueconorg-1333	13	19	to	to	ADP
fueconorg-1333	13	20	the	the	DET
fueconorg-1333	13	21	prevention	prevention	NOUN
fueconorg-1333	13	22	and	and	CCONJ
fueconorg-1333	13	23	detection	detection	NOUN
fueconorg-1333	13	24	of	of	ADP
fueconorg-1333	13	25	fraud	fraud	NOUN
fueconorg-1333	13	26	.	.	PUNCT
fueconorg-1333	14	1	however	however	ADV
fueconorg-1333	14	2	,	,	PUNCT
fueconorg-1333	14	3	it	it	PRON
fueconorg-1333	14	4	often	often	ADV
fueconorg-1333	14	5	happens	happen	VERB
fueconorg-1333	14	6	that	that	SCONJ
fueconorg-1333	14	7	internal	internal	ADJ
fueconorg-1333	14	8	audit	audit	NOUN
fueconorg-1333	14	9	is	be	AUX
fueconorg-1333	14	10	given	give	VERB
fueconorg-1333	14	11	the	the	DET
fueconorg-1333	14	12	responsibilities	responsibility	NOUN
fueconorg-1333	14	13	which	which	PRON
fueconorg-1333	14	14	it	it	PRON
fueconorg-1333	14	15	does	do	AUX
fueconorg-1333	14	16	not	not	PART
fueconorg-1333	14	17	have	have	VERB
fueconorg-1333	14	18	and	and	CCONJ
fueconorg-1333	14	19	can	can	AUX
fueconorg-1333	14	20	not	not	PART
fueconorg-1333	14	21	have	have	VERB
fueconorg-1333	14	22	.	.	PUNCT
fueconorg-1333	15	1	in	in	ADP
fueconorg-1333	15	2	addition	addition	NOUN
fueconorg-1333	15	3	,	,	PUNCT
fueconorg-1333	15	4	professional	professional	ADJ
fueconorg-1333	15	5	regulations	regulation	NOUN
fueconorg-1333	15	6	covering	cover	VERB
fueconorg-1333	15	7	internal	internal	ADJ
fueconorg-1333	15	8	received	receive	VERB
fueconorg-1333	15	9	october	october	PROPN
fueconorg-1333	15	10	20	20	NUM
fueconorg-1333	15	11	,	,	PUNCT
fueconorg-1333	15	12	2015	2015	NUM
fueconorg-1333	15	13	/	/	SYM
fueconorg-1333	15	14	accepted	accept	VERB
fueconorg-1333	15	15	december	december	PROPN
fueconorg-1333	15	16	29	29	NUM
fueconorg-1333	15	17	,	,	PUNCT
fueconorg-1333	15	18	2015	2015	NUM
fueconorg-1333	15	19	corresponding	correspond	VERB
fueconorg-1333	15	20	author	author	NOUN
fueconorg-1333	15	21	:	:	PUNCT
fueconorg-1333	15	22	milica	milica	PROPN
fueconorg-1333	15	23	đorđević	đorđević	PROPN
fueconorg-1333	15	24	faculty	faculty	NOUN
fueconorg-1333	15	25	of	of	ADP
fueconorg-1333	15	26	economics	economic	NOUN
fueconorg-1333	15	27	,	,	PUNCT
fueconorg-1333	15	28	university	university	NOUN
fueconorg-1333	15	29	of	of	ADP
fueconorg-1333	15	30	niš	niš	PROPN
fueconorg-1333	15	31	,	,	PUNCT
fueconorg-1333	15	32	serbia	serbia	PROPN
fueconorg-1333	15	33	e	e	NOUN
fueconorg-1333	15	34	-	-	NOUN
fueconorg-1333	15	35	mail	mail	NOUN
fueconorg-1333	15	36	:	:	PUNCT
fueconorg-1333	15	37	milica.djordjevic@eknfak.ni.ac.rs	milica.djordjevic@eknfak.ni.ac.rs	ADJ
fueconorg-1333	15	38	298	298	NUM
fueconorg-1333	15	39	m.	m.	NOUN
fueconorg-1333	15	40	đorđević	đorđević	NOUN
fueconorg-1333	15	41	,	,	PUNCT
fueconorg-1333	15	42	t.	t.	PROPN
fueconorg-1333	15	43	đukić	đukić	PROPN
fueconorg-1333	15	44	audit	audit	NOUN
fueconorg-1333	15	45	provide	provide	VERB
fueconorg-1333	15	46	for	for	ADP
fueconorg-1333	15	47	the	the	DET
fueconorg-1333	15	48	liability	liability	NOUN
fueconorg-1333	15	49	of	of	ADP
fueconorg-1333	15	50	internal	internal	ADJ
fueconorg-1333	15	51	auditors	auditor	NOUN
fueconorg-1333	15	52	to	to	PART
fueconorg-1333	15	53	detect	detect	VERB
fueconorg-1333	15	54	the	the	DET
fueconorg-1333	15	55	risk	risk	NOUN
fueconorg-1333	15	56	of	of	ADP
fueconorg-1333	15	57	fraud	fraud	NOUN
fueconorg-1333	15	58	which	which	PRON
fueconorg-1333	15	59	the	the	DET
fueconorg-1333	15	60	company	company	NOUN
fueconorg-1333	15	61	is	be	AUX
fueconorg-1333	15	62	exposed	expose	VERB
fueconorg-1333	15	63	to	to	ADP
fueconorg-1333	15	64	,	,	PUNCT
fueconorg-1333	15	65	as	as	ADV
fueconorg-1333	15	66	well	well	ADV
fueconorg-1333	15	67	as	as	ADP
fueconorg-1333	15	68	the	the	DET
fueconorg-1333	15	69	way	way	NOUN
fueconorg-1333	15	70	in	in	ADP
fueconorg-1333	15	71	which	which	PRON
fueconorg-1333	15	72	the	the	DET
fueconorg-1333	15	73	company	company	NOUN
fueconorg-1333	15	74	manages	manage	VERB
fueconorg-1333	15	75	these	these	DET
fueconorg-1333	15	76	risks	risk	NOUN
fueconorg-1333	15	77	,	,	PUNCT
fueconorg-1333	15	78	but	but	CCONJ
fueconorg-1333	15	79	do	do	AUX
fueconorg-1333	15	80	not	not	PART
fueconorg-1333	15	81	specify	specify	VERB
fueconorg-1333	15	82	the	the	DET
fueconorg-1333	15	83	tasks	task	NOUN
fueconorg-1333	15	84	of	of	ADP
fueconorg-1333	15	85	internal	internal	ADJ
fueconorg-1333	15	86	audit	audit	NOUN
fueconorg-1333	15	87	in	in	ADP
fueconorg-1333	15	88	this	this	DET
fueconorg-1333	15	89	process	process	NOUN
fueconorg-1333	15	90	.	.	PUNCT
fueconorg-1333	16	1	possibilities	possibility	NOUN
fueconorg-1333	16	2	and	and	CCONJ
fueconorg-1333	16	3	expectations	expectation	NOUN
fueconorg-1333	16	4	from	from	ADP
fueconorg-1333	16	5	internal	internal	ADJ
fueconorg-1333	16	6	audit	audit	NOUN
fueconorg-1333	16	7	as	as	SCONJ
fueconorg-1333	16	8	regards	regard	VERB
fueconorg-1333	16	9	effective	effective	ADJ
fueconorg-1333	16	10	defence	defence	NOUN
fueconorg-1333	16	11	of	of	ADP
fueconorg-1333	16	12	the	the	DET
fueconorg-1333	16	13	company	company	NOUN
fueconorg-1333	16	14	against	against	ADP
fueconorg-1333	16	15	fraud	fraud	NOUN
fueconorg-1333	16	16	,	,	PUNCT
fueconorg-1333	16	17	on	on	ADP
fueconorg-1333	16	18	the	the	DET
fueconorg-1333	16	19	one	one	NUM
fueconorg-1333	16	20	hand	hand	NOUN
fueconorg-1333	16	21	,	,	PUNCT
fueconorg-1333	16	22	and	and	CCONJ
fueconorg-1333	16	23	insufficiently	insufficiently	ADV
fueconorg-1333	16	24	precise	precise	ADJ
fueconorg-1333	16	25	regulation	regulation	NOUN
fueconorg-1333	16	26	of	of	ADP
fueconorg-1333	16	27	its	its	PRON
fueconorg-1333	16	28	responsibilities	responsibility	NOUN
fueconorg-1333	16	29	in	in	ADP
fueconorg-1333	16	30	this	this	DET
fueconorg-1333	16	31	part	part	NOUN
fueconorg-1333	16	32	,	,	PUNCT
fueconorg-1333	16	33	on	on	ADP
fueconorg-1333	16	34	the	the	DET
fueconorg-1333	16	35	other	other	ADJ
fueconorg-1333	16	36	hand	hand	NOUN
fueconorg-1333	16	37	,	,	PUNCT
fueconorg-1333	16	38	are	be	AUX
fueconorg-1333	16	39	the	the	DET
fueconorg-1333	16	40	reason	reason	NOUN
fueconorg-1333	16	41	for	for	ADP
fueconorg-1333	16	42	reviewing	review	VERB
fueconorg-1333	16	43	the	the	DET
fueconorg-1333	16	44	scope	scope	NOUN
fueconorg-1333	16	45	of	of	ADP
fueconorg-1333	16	46	internal	internal	ADJ
fueconorg-1333	16	47	audit	audit	NOUN
fueconorg-1333	16	48	in	in	ADP
fueconorg-1333	16	49	this	this	DET
fueconorg-1333	16	50	area	area	NOUN
fueconorg-1333	16	51	.	.	PUNCT
fueconorg-1333	17	1	what	what	PRON
fueconorg-1333	17	2	are	be	AUX
fueconorg-1333	17	3	the	the	DET
fueconorg-1333	17	4	conditions	condition	NOUN
fueconorg-1333	17	5	under	under	ADP
fueconorg-1333	17	6	which	which	PRON
fueconorg-1333	17	7	the	the	DET
fueconorg-1333	17	8	internal	internal	ADJ
fueconorg-1333	17	9	audit	audit	NOUN
fueconorg-1333	17	10	provides	provide	VERB
fueconorg-1333	17	11	support	support	NOUN
fueconorg-1333	17	12	and	and	CCONJ
fueconorg-1333	17	13	security	security	NOUN
fueconorg-1333	17	14	to	to	ADP
fueconorg-1333	17	15	the	the	DET
fueconorg-1333	17	16	board	board	NOUN
fueconorg-1333	17	17	of	of	ADP
fueconorg-1333	17	18	directors	director	NOUN
fueconorg-1333	17	19	and	and	CCONJ
fueconorg-1333	17	20	management	management	NOUN
fueconorg-1333	17	21	that	that	PRON
fueconorg-1333	17	22	the	the	DET
fueconorg-1333	17	23	likelihood	likelihood	NOUN
fueconorg-1333	17	24	of	of	ADP
fueconorg-1333	17	25	fraud	fraud	NOUN
fueconorg-1333	17	26	is	be	AUX
fueconorg-1333	17	27	minimized	minimize	VERB
fueconorg-1333	17	28	and	and	CCONJ
fueconorg-1333	17	29	is	be	AUX
fueconorg-1333	17	30	internal	internal	ADJ
fueconorg-1333	17	31	audit	audit	NOUN
fueconorg-1333	17	32	up	up	ADP
fueconorg-1333	17	33	to	to	ADP
fueconorg-1333	17	34	this	this	DET
fueconorg-1333	17	35	challenge	challenge	NOUN
fueconorg-1333	17	36	are	be	AUX
fueconorg-1333	17	37	the	the	DET
fueconorg-1333	17	38	questions	question	NOUN
fueconorg-1333	17	39	whose	whose	DET
fueconorg-1333	17	40	answers	answer	NOUN
fueconorg-1333	17	41	affect	affect	VERB
fueconorg-1333	17	42	the	the	DET
fueconorg-1333	17	43	further	further	ADJ
fueconorg-1333	17	44	development	development	NOUN
fueconorg-1333	17	45	of	of	ADP
fueconorg-1333	17	46	this	this	DET
fueconorg-1333	17	47	profession	profession	NOUN
fueconorg-1333	17	48	in	in	ADP
fueconorg-1333	17	49	the	the	DET
fueconorg-1333	17	50	field	field	NOUN
fueconorg-1333	17	51	of	of	ADP
fueconorg-1333	17	52	fraud	fraud	NOUN
fueconorg-1333	17	53	risk	risk	NOUN
fueconorg-1333	17	54	management	management	NOUN
fueconorg-1333	17	55	.	.	PUNCT
fueconorg-1333	18	1	1	1	X
fueconorg-1333	18	2	.	.	X
fueconorg-1333	18	3	risks	risk	NOUN
fueconorg-1333	18	4	of	of	ADP
fueconorg-1333	18	5	fraud	fraud	NOUN
fueconorg-1333	18	6	in	in	ADP
fueconorg-1333	18	7	companies	company	NOUN
fueconorg-1333	18	8	’	'	PUNCT
fueconorg-1333	18	9	operations	operation	NOUN
fueconorg-1333	18	10	fraud	fraud	NOUN
fueconorg-1333	18	11	is	be	AUX
fueconorg-1333	18	12	not	not	PART
fueconorg-1333	18	13	a	a	DET
fueconorg-1333	18	14	recent	recent	ADJ
fueconorg-1333	18	15	phenomenon	phenomenon	NOUN
fueconorg-1333	18	16	.	.	PUNCT
fueconorg-1333	19	1	even	even	ADV
fueconorg-1333	19	2	the	the	DET
fueconorg-1333	19	3	earliest	early	ADJ
fueconorg-1333	19	4	human	human	ADJ
fueconorg-1333	19	5	history	history	NOUN
fueconorg-1333	19	6	recorded	record	VERB
fueconorg-1333	19	7	cases	case	NOUN
fueconorg-1333	19	8	of	of	ADP
fueconorg-1333	19	9	using	use	VERB
fueconorg-1333	19	10	tricks	trick	NOUN
fueconorg-1333	19	11	,	,	PUNCT
fueconorg-1333	19	12	various	various	ADJ
fueconorg-1333	19	13	forms	form	NOUN
fueconorg-1333	19	14	of	of	ADP
fueconorg-1333	19	15	manipulation	manipulation	NOUN
fueconorg-1333	19	16	,	,	PUNCT
fueconorg-1333	19	17	and	and	CCONJ
fueconorg-1333	19	18	deception	deception	NOUN
fueconorg-1333	19	19	,	,	PUNCT
fueconorg-1333	19	20	in	in	ADP
fueconorg-1333	19	21	order	order	NOUN
fueconorg-1333	19	22	to	to	PART
fueconorg-1333	19	23	acquire	acquire	VERB
fueconorg-1333	19	24	some	some	DET
fueconorg-1333	19	25	benefit	benefit	NOUN
fueconorg-1333	19	26	:	:	PUNCT
fueconorg-1333	19	27	land	land	NOUN
fueconorg-1333	19	28	,	,	PUNCT
fueconorg-1333	19	29	goods	good	NOUN
fueconorg-1333	19	30	,	,	PUNCT
fueconorg-1333	19	31	money	money	NOUN
fueconorg-1333	19	32	,	,	PUNCT
fueconorg-1333	19	33	some	some	DET
fueconorg-1333	19	34	form	form	NOUN
fueconorg-1333	19	35	of	of	ADP
fueconorg-1333	19	36	profit	profit	NOUN
fueconorg-1333	19	37	,	,	PUNCT
fueconorg-1333	19	38	or	or	CCONJ
fueconorg-1333	19	39	even	even	ADV
fueconorg-1333	19	40	someone	someone	PRON
fueconorg-1333	19	41	’s	’s	PART
fueconorg-1333	19	42	trust	trust	NOUN
fueconorg-1333	20	1	[	[	X
fueconorg-1333	20	2	23	23	NUM
fueconorg-1333	20	3	,	,	PUNCT
fueconorg-1333	20	4	490	490	NUM
fueconorg-1333	20	5	]	]	PUNCT
fueconorg-1333	20	6	.	.	PUNCT
fueconorg-1333	21	1	thus	thus	ADV
fueconorg-1333	21	2	,	,	PUNCT
fueconorg-1333	21	3	with	with	ADP
fueconorg-1333	21	4	the	the	DET
fueconorg-1333	21	5	advent	advent	NOUN
fueconorg-1333	21	6	of	of	ADP
fueconorg-1333	21	7	organized	organized	ADJ
fueconorg-1333	21	8	performance	performance	NOUN
fueconorg-1333	21	9	of	of	ADP
fueconorg-1333	21	10	economic	economic	ADJ
fueconorg-1333	21	11	activity	activity	NOUN
fueconorg-1333	21	12	,	,	PUNCT
fueconorg-1333	21	13	fraud	fraud	NOUN
fueconorg-1333	21	14	has	have	AUX
fueconorg-1333	21	15	become	become	VERB
fueconorg-1333	21	16	a	a	DET
fueconorg-1333	21	17	serious	serious	ADJ
fueconorg-1333	21	18	threat	threat	NOUN
fueconorg-1333	21	19	,	,	PUNCT
fueconorg-1333	21	20	to	to	PART
fueconorg-1333	21	21	which	which	PRON
fueconorg-1333	21	22	the	the	DET
fueconorg-1333	21	23	business	business	NOUN
fueconorg-1333	21	24	of	of	ADP
fueconorg-1333	21	25	each	each	DET
fueconorg-1333	21	26	company	company	NOUN
fueconorg-1333	21	27	is	be	AUX
fueconorg-1333	21	28	exposed	expose	VERB
fueconorg-1333	21	29	.	.	PUNCT
fueconorg-1333	22	1	this	this	PRON
fueconorg-1333	22	2	includes	include	VERB
fueconorg-1333	22	3	a	a	DET
fueconorg-1333	22	4	wide	wide	ADJ
fueconorg-1333	22	5	range	range	NOUN
fueconorg-1333	22	6	of	of	ADP
fueconorg-1333	22	7	irregular	irregular	ADJ
fueconorg-1333	22	8	and	and	CCONJ
fueconorg-1333	22	9	illegal	illegal	ADJ
fueconorg-1333	22	10	activities	activity	NOUN
fueconorg-1333	22	11	:	:	PUNCT
fueconorg-1333	22	12	deception	deception	NOUN
fueconorg-1333	22	13	,	,	PUNCT
fueconorg-1333	22	14	bribery	bribery	NOUN
fueconorg-1333	22	15	,	,	PUNCT
fueconorg-1333	22	16	intentional	intentional	ADJ
fueconorg-1333	22	17	concealment	concealment	NOUN
fueconorg-1333	22	18	of	of	ADP
fueconorg-1333	22	19	events	event	NOUN
fueconorg-1333	22	20	or	or	CCONJ
fueconorg-1333	22	21	information	information	NOUN
fueconorg-1333	22	22	,	,	PUNCT
fueconorg-1333	22	23	forgery	forgery	NOUN
fueconorg-1333	22	24	,	,	PUNCT
fueconorg-1333	22	25	giving	give	VERB
fueconorg-1333	22	26	false	false	ADJ
fueconorg-1333	22	27	information	information	NOUN
fueconorg-1333	22	28	,	,	PUNCT
fueconorg-1333	22	29	concealment	concealment	NOUN
fueconorg-1333	22	30	of	of	ADP
fueconorg-1333	22	31	material	material	NOUN
fueconorg-1333	22	32	facts	fact	NOUN
fueconorg-1333	22	33	,	,	PUNCT
fueconorg-1333	22	34	theft	theft	NOUN
fueconorg-1333	22	35	,	,	PUNCT
fueconorg-1333	22	36	misuse	misuse	NOUN
fueconorg-1333	22	37	of	of	ADP
fueconorg-1333	22	38	funds	fund	NOUN
fueconorg-1333	22	39	or	or	CCONJ
fueconorg-1333	22	40	other	other	ADJ
fueconorg-1333	22	41	resources	resource	NOUN
fueconorg-1333	22	42	,	,	PUNCT
fueconorg-1333	22	43	and	and	CCONJ
fueconorg-1333	22	44	the	the	DET
fueconorg-1333	22	45	like	like	ADJ
fueconorg-1333	22	46	.	.	PUNCT
fueconorg-1333	23	1	the	the	DET
fueconorg-1333	23	2	association	association	NOUN
fueconorg-1333	23	3	of	of	ADP
fueconorg-1333	23	4	certified	certify	VERB
fueconorg-1333	23	5	fraud	fraud	NOUN
fueconorg-1333	23	6	examiners	examiner	NOUN
fueconorg-1333	23	7	(	(	PUNCT
fueconorg-1333	23	8	acfe	acfe	NOUN
fueconorg-1333	23	9	)	)	PUNCT
fueconorg-1333	23	10	classifies	classify	VERB
fueconorg-1333	23	11	all	all	DET
fueconorg-1333	23	12	these	these	DET
fueconorg-1333	23	13	forms	form	NOUN
fueconorg-1333	23	14	of	of	ADP
fueconorg-1333	23	15	fraud	fraud	NOUN
fueconorg-1333	23	16	into	into	ADP
fueconorg-1333	23	17	three	three	NUM
fueconorg-1333	23	18	broad	broad	ADJ
fueconorg-1333	23	19	groups	group	NOUN
fueconorg-1333	23	20	:	:	PUNCT
fueconorg-1333	23	21	(	(	PUNCT
fueconorg-1333	23	22	1	1	X
fueconorg-1333	23	23	)	)	PUNCT
fueconorg-1333	23	24	manipulation	manipulation	NOUN
fueconorg-1333	23	25	in	in	ADP
fueconorg-1333	23	26	the	the	DET
fueconorg-1333	23	27	financial	financial	ADJ
fueconorg-1333	23	28	reporting	reporting	NOUN
fueconorg-1333	23	29	,	,	PUNCT
fueconorg-1333	23	30	(	(	PUNCT
fueconorg-1333	23	31	2	2	X
fueconorg-1333	23	32	)	)	PUNCT
fueconorg-1333	23	33	misuse	misuse	NOUN
fueconorg-1333	23	34	of	of	ADP
fueconorg-1333	23	35	tangible	tangible	ADJ
fueconorg-1333	23	36	and	and	CCONJ
fueconorg-1333	23	37	intangible	intangible	ADJ
fueconorg-1333	23	38	assets	asset	NOUN
fueconorg-1333	23	39	of	of	ADP
fueconorg-1333	23	40	the	the	DET
fueconorg-1333	23	41	company	company	NOUN
fueconorg-1333	23	42	,	,	PUNCT
fueconorg-1333	23	43	and	and	CCONJ
fueconorg-1333	23	44	(	(	PUNCT
fueconorg-1333	23	45	3	3	X
fueconorg-1333	23	46	)	)	PUNCT
fueconorg-1333	23	47	corruption	corruption	NOUN
fueconorg-1333	23	48	.	.	PUNCT
fueconorg-1333	24	1	the	the	DET
fueconorg-1333	24	2	variety	variety	NOUN
fueconorg-1333	24	3	of	of	ADP
fueconorg-1333	24	4	forms	form	NOUN
fueconorg-1333	24	5	of	of	ADP
fueconorg-1333	24	6	fraud	fraud	NOUN
fueconorg-1333	24	7	is	be	AUX
fueconorg-1333	24	8	one	one	NUM
fueconorg-1333	24	9	of	of	ADP
fueconorg-1333	24	10	the	the	DET
fueconorg-1333	24	11	reasons	reason	NOUN
fueconorg-1333	24	12	why	why	SCONJ
fueconorg-1333	24	13	there	there	PRON
fueconorg-1333	24	14	is	be	VERB
fueconorg-1333	24	15	no	no	DET
fueconorg-1333	24	16	single	single	ADJ
fueconorg-1333	24	17	definition	definition	NOUN
fueconorg-1333	24	18	of	of	ADP
fueconorg-1333	24	19	this	this	DET
fueconorg-1333	24	20	category	category	NOUN
fueconorg-1333	24	21	today	today	NOUN
fueconorg-1333	24	22	.	.	PUNCT
fueconorg-1333	25	1	thus	thus	ADV
fueconorg-1333	25	2	,	,	PUNCT
fueconorg-1333	25	3	the	the	DET
fueconorg-1333	25	4	institute	institute	NOUN
fueconorg-1333	25	5	of	of	ADP
fueconorg-1333	25	6	internal	internal	ADJ
fueconorg-1333	25	7	auditors	auditor	NOUN
fueconorg-1333	25	8	(	(	PUNCT
fueconorg-1333	25	9	iia	iia	NOUN
fueconorg-1333	25	10	)	)	PUNCT
fueconorg-1333	25	11	defines	define	VERB
fueconorg-1333	25	12	fraud	fraud	NOUN
fueconorg-1333	25	13	as	as	ADP
fueconorg-1333	25	14	“	"	PUNCT
fueconorg-1333	25	15	any	any	DET
fueconorg-1333	25	16	illegal	illegal	ADJ
fueconorg-1333	25	17	act	act	NOUN
fueconorg-1333	25	18	characterized	characterize	VERB
fueconorg-1333	25	19	by	by	ADP
fueconorg-1333	25	20	deceit	deceit	NOUN
fueconorg-1333	25	21	,	,	PUNCT
fueconorg-1333	25	22	concealment	concealment	NOUN
fueconorg-1333	25	23	,	,	PUNCT
fueconorg-1333	25	24	or	or	CCONJ
fueconorg-1333	25	25	violation	violation	NOUN
fueconorg-1333	25	26	of	of	ADP
fueconorg-1333	25	27	trust	trust	NOUN
fueconorg-1333	25	28	.	.	PUNCT
fueconorg-1333	26	1	these	these	DET
fueconorg-1333	26	2	actions	action	NOUN
fueconorg-1333	26	3	are	be	AUX
fueconorg-1333	26	4	not	not	PART
fueconorg-1333	26	5	dependent	dependent	ADJ
fueconorg-1333	26	6	upon	upon	SCONJ
fueconorg-1333	26	7	the	the	DET
fueconorg-1333	26	8	threat	threat	NOUN
fueconorg-1333	26	9	of	of	ADP
fueconorg-1333	26	10	violence	violence	NOUN
fueconorg-1333	26	11	or	or	CCONJ
fueconorg-1333	26	12	physical	physical	ADJ
fueconorg-1333	26	13	force	force	NOUN
fueconorg-1333	26	14	.	.	PUNCT
fueconorg-1333	27	1	fraud	fraud	NOUN
fueconorg-1333	27	2	is	be	AUX
fueconorg-1333	27	3	perpetrated	perpetrate	VERB
fueconorg-1333	27	4	by	by	ADP
fueconorg-1333	27	5	persons	person	NOUN
fueconorg-1333	27	6	and	and	CCONJ
fueconorg-1333	27	7	organizations	organization	NOUN
fueconorg-1333	27	8	to	to	PART
fueconorg-1333	27	9	obtain	obtain	VERB
fueconorg-1333	27	10	money	money	NOUN
fueconorg-1333	27	11	,	,	PUNCT
fueconorg-1333	27	12	property	property	NOUN
fueconorg-1333	27	13	,	,	PUNCT
fueconorg-1333	27	14	or	or	CCONJ
fueconorg-1333	27	15	services	service	NOUN
fueconorg-1333	27	16	;	;	PUNCT
fueconorg-1333	27	17	to	to	PART
fueconorg-1333	27	18	avoid	avoid	VERB
fueconorg-1333	27	19	payment	payment	NOUN
fueconorg-1333	27	20	or	or	CCONJ
fueconorg-1333	27	21	loss	loss	NOUN
fueconorg-1333	27	22	of	of	ADP
fueconorg-1333	27	23	services	service	NOUN
fueconorg-1333	27	24	;	;	PUNCT
fueconorg-1333	27	25	or	or	CCONJ
fueconorg-1333	27	26	to	to	PART
fueconorg-1333	27	27	secure	secure	VERB
fueconorg-1333	27	28	personal	personal	ADJ
fueconorg-1333	27	29	or	or	CCONJ
fueconorg-1333	27	30	business	business	NOUN
fueconorg-1333	27	31	advantage	advantage	NOUN
fueconorg-1333	27	32	”	"	PUNCT
fueconorg-1333	28	1	[	[	X
fueconorg-1333	28	2	27	27	NUM
fueconorg-1333	28	3	]	]	PUNCT
fueconorg-1333	28	4	.	.	PUNCT
fueconorg-1333	29	1	“	"	PUNCT
fueconorg-1333	29	2	fraud	fraud	NOUN
fueconorg-1333	29	3	is	be	AUX
fueconorg-1333	29	4	any	any	DET
fueconorg-1333	29	5	intentional	intentional	ADJ
fueconorg-1333	29	6	act	act	NOUN
fueconorg-1333	29	7	or	or	CCONJ
fueconorg-1333	29	8	omission	omission	NOUN
fueconorg-1333	29	9	designed	design	VERB
fueconorg-1333	29	10	to	to	PART
fueconorg-1333	29	11	deceive	deceive	VERB
fueconorg-1333	29	12	others	other	NOUN
fueconorg-1333	29	13	,	,	PUNCT
fueconorg-1333	29	14	resulting	result	VERB
fueconorg-1333	29	15	in	in	ADP
fueconorg-1333	29	16	the	the	DET
fueconorg-1333	29	17	victim	victim	NOUN
fueconorg-1333	29	18	suffering	suffer	VERB
fueconorg-1333	29	19	a	a	DET
fueconorg-1333	29	20	loss	loss	NOUN
fueconorg-1333	29	21	and/or	and/or	CCONJ
fueconorg-1333	29	22	the	the	DET
fueconorg-1333	29	23	perpetrator	perpetrator	NOUN
fueconorg-1333	29	24	achieving	achieve	VERB
fueconorg-1333	29	25	a	a	DET
fueconorg-1333	29	26	gain	gain	NOUN
fueconorg-1333	29	27	”	"	PUNCT
fueconorg-1333	29	28	[	[	X
fueconorg-1333	29	29	25	25	NUM
fueconorg-1333	29	30	,	,	PUNCT
fueconorg-1333	29	31	5	5	NUM
fueconorg-1333	29	32	]	]	PUNCT
fueconorg-1333	29	33	.	.	PUNCT
fueconorg-1333	30	1	acfe	acfe	PROPN
fueconorg-1333	30	2	sees	see	VERB
fueconorg-1333	30	3	fraud	fraud	NOUN
fueconorg-1333	30	4	as	as	ADP
fueconorg-1333	30	5	“	"	PUNCT
fueconorg-1333	30	6	the	the	DET
fueconorg-1333	30	7	use	use	NOUN
fueconorg-1333	30	8	of	of	ADP
fueconorg-1333	30	9	one	one	NUM
fueconorg-1333	30	10	’s	’s	PART
fueconorg-1333	30	11	occupation	occupation	NOUN
fueconorg-1333	30	12	for	for	ADP
fueconorg-1333	30	13	personal	personal	ADJ
fueconorg-1333	30	14	enrichment	enrichment	NOUN
fueconorg-1333	30	15	through	through	ADP
fueconorg-1333	30	16	the	the	DET
fueconorg-1333	30	17	deliberate	deliberate	ADJ
fueconorg-1333	30	18	misuse	misuse	NOUN
fueconorg-1333	30	19	or	or	CCONJ
fueconorg-1333	30	20	misapplication	misapplication	NOUN
fueconorg-1333	30	21	of	of	ADP
fueconorg-1333	30	22	the	the	DET
fueconorg-1333	30	23	employing	employ	VERB
fueconorg-1333	30	24	organization	organization	NOUN
fueconorg-1333	30	25	’s	’s	PART
fueconorg-1333	30	26	resources	resource	NOUN
fueconorg-1333	30	27	or	or	CCONJ
fueconorg-1333	30	28	assets	asset	NOUN
fueconorg-1333	30	29	”	"	PUNCT
fueconorg-1333	31	1	[	[	X
fueconorg-1333	31	2	2	2	NUM
fueconorg-1333	31	3	,	,	PUNCT
fueconorg-1333	31	4	6	6	NUM
fueconorg-1333	31	5	]	]	PUNCT
fueconorg-1333	31	6	.	.	PUNCT
fueconorg-1333	32	1	“	"	PUNCT
fueconorg-1333	32	2	in	in	ADP
fueconorg-1333	32	3	a	a	DET
fueconorg-1333	32	4	more	more	ADV
fueconorg-1333	32	5	complex	complex	ADJ
fueconorg-1333	32	6	definition	definition	NOUN
fueconorg-1333	32	7	,	,	PUNCT
fueconorg-1333	32	8	fraud	fraud	NOUN
fueconorg-1333	32	9	can	can	AUX
fueconorg-1333	32	10	be	be	AUX
fueconorg-1333	32	11	accomplished	accomplish	VERB
fueconorg-1333	32	12	by	by	ADP
fueconorg-1333	32	13	any	any	DET
fueconorg-1333	32	14	person	person	NOUN
fueconorg-1333	32	15	that	that	PRON
fueconorg-1333	32	16	aims	aim	VERB
fueconorg-1333	32	17	to	to	PART
fueconorg-1333	32	18	obtain	obtain	VERB
fueconorg-1333	32	19	a	a	DET
fueconorg-1333	32	20	certain	certain	ADJ
fueconorg-1333	32	21	gain	gain	NOUN
fueconorg-1333	32	22	or	or	CCONJ
fueconorg-1333	32	23	cause	cause	VERB
fueconorg-1333	32	24	a	a	DET
fueconorg-1333	32	25	certain	certain	ADJ
fueconorg-1333	32	26	loss	loss	NOUN
fueconorg-1333	32	27	,	,	PUNCT
fueconorg-1333	32	28	or	or	CCONJ
fueconorg-1333	32	29	even	even	ADV
fueconorg-1333	32	30	to	to	PART
fueconorg-1333	32	31	expose	expose	VERB
fueconorg-1333	32	32	others	other	NOUN
fueconorg-1333	32	33	to	to	PART
fueconorg-1333	32	34	risk	risk	VERB
fueconorg-1333	32	35	in	in	ADP
fueconorg-1333	32	36	a	a	DET
fueconorg-1333	32	37	dishonest	dishonest	ADJ
fueconorg-1333	32	38	manner	manner	NOUN
fueconorg-1333	32	39	”	"	PUNCT
fueconorg-1333	33	1	[	[	X
fueconorg-1333	33	2	16	16	NUM
fueconorg-1333	33	3	]	]	PUNCT
fueconorg-1333	33	4	.	.	PUNCT
fueconorg-1333	34	1	approaches	approach	NOUN
fueconorg-1333	34	2	to	to	PART
fueconorg-1333	34	3	determine	determine	VERB
fueconorg-1333	34	4	fraud	fraud	NOUN
fueconorg-1333	34	5	are	be	AUX
fueconorg-1333	34	6	different	different	ADJ
fueconorg-1333	34	7	.	.	PUNCT
fueconorg-1333	35	1	however	however	ADV
fueconorg-1333	35	2	,	,	PUNCT
fueconorg-1333	35	3	each	each	PRON
fueconorg-1333	35	4	of	of	ADP
fueconorg-1333	35	5	these	these	DET
fueconorg-1333	35	6	definitions	definition	NOUN
fueconorg-1333	35	7	suggests	suggest	VERB
fueconorg-1333	35	8	that	that	SCONJ
fueconorg-1333	35	9	fraud	fraud	NOUN
fueconorg-1333	35	10	can	can	AUX
fueconorg-1333	35	11	be	be	AUX
fueconorg-1333	35	12	committed	commit	VERB
fueconorg-1333	35	13	by	by	ADP
fueconorg-1333	35	14	all	all	DET
fueconorg-1333	35	15	employees	employee	NOUN
fueconorg-1333	35	16	in	in	ADP
fueconorg-1333	35	17	the	the	DET
fueconorg-1333	35	18	company	company	NOUN
fueconorg-1333	35	19	,	,	PUNCT
fueconorg-1333	35	20	regardless	regardless	ADV
fueconorg-1333	35	21	of	of	ADP
fueconorg-1333	35	22	their	their	PRON
fueconorg-1333	35	23	hierarchical	hierarchical	ADJ
fueconorg-1333	35	24	level	level	NOUN
fueconorg-1333	35	25	,	,	PUNCT
fueconorg-1333	35	26	as	as	ADV
fueconorg-1333	35	27	well	well	ADV
fueconorg-1333	35	28	as	as	ADP
fueconorg-1333	35	29	persons	person	NOUN
fueconorg-1333	35	30	outside	outside	ADP
fueconorg-1333	35	31	the	the	DET
fueconorg-1333	35	32	company	company	NOUN
fueconorg-1333	35	33	.	.	PUNCT
fueconorg-1333	36	1	in	in	ADP
fueconorg-1333	36	2	this	this	DET
fueconorg-1333	36	3	regard	regard	NOUN
fueconorg-1333	36	4	,	,	PUNCT
fueconorg-1333	36	5	studies	study	NOUN
fueconorg-1333	36	6	have	have	AUX
fueconorg-1333	36	7	shown	show	VERB
fueconorg-1333	36	8	that	that	SCONJ
fueconorg-1333	36	9	the	the	DET
fueconorg-1333	36	10	three	three	NUM
fueconorg-1333	36	11	key	key	ADJ
fueconorg-1333	36	12	factors	factor	NOUN
fueconorg-1333	36	13	,	,	PUNCT
fueconorg-1333	36	14	or	or	CCONJ
fueconorg-1333	36	15	conditions	condition	NOUN
fueconorg-1333	36	16	,	,	PUNCT
fueconorg-1333	36	17	determine	determine	VERB
fueconorg-1333	36	18	the	the	DET
fueconorg-1333	36	19	probability	probability	NOUN
fueconorg-1333	36	20	that	that	SCONJ
fueconorg-1333	36	21	fraud	fraud	NOUN
fueconorg-1333	36	22	will	will	AUX
fueconorg-1333	36	23	be	be	AUX
fueconorg-1333	36	24	made	make	VERB
fueconorg-1333	36	25	,	,	PUNCT
fueconorg-1333	36	26	which	which	PRON
fueconorg-1333	36	27	is	be	AUX
fueconorg-1333	36	28	known	know	VERB
fueconorg-1333	36	29	as	as	ADP
fueconorg-1333	36	30	the	the	DET
fueconorg-1333	36	31	triangle	triangle	NOUN
fueconorg-1333	36	32	of	of	ADP
fueconorg-1333	36	33	fraud	fraud	NOUN
fueconorg-1333	36	34	:	:	PUNCT
fueconorg-1333	36	35			X
fueconorg-1333	36	36	the	the	DET
fueconorg-1333	36	37	existence	existence	NOUN
fueconorg-1333	36	38	of	of	ADP
fueconorg-1333	36	39	pressure	pressure	NOUN
fueconorg-1333	36	40	,	,	PUNCT
fueconorg-1333	36	41	i.e.	i.e.	X
fueconorg-1333	36	42	stimulus	stimulus	NOUN
fueconorg-1333	36	43	–	–	PUNCT
fueconorg-1333	36	44	financial	financial	ADJ
fueconorg-1333	36	45	benefit	benefit	NOUN
fueconorg-1333	36	46	,	,	PUNCT
fueconorg-1333	36	47	i.e.	i.e.	X
fueconorg-1333	36	48	money	money	NOUN
fueconorg-1333	36	49	is	be	AUX
fueconorg-1333	36	50	the	the	DET
fueconorg-1333	36	51	most	most	ADV
fueconorg-1333	36	52	frequent	frequent	ADJ
fueconorg-1333	36	53	motive	motive	NOUN
fueconorg-1333	36	54	for	for	ADP
fueconorg-1333	36	55	committing	commit	VERB
fueconorg-1333	36	56	fraud	fraud	NOUN
fueconorg-1333	36	57	.	.	PUNCT
fueconorg-1333	37	1	however	however	ADV
fueconorg-1333	37	2	,	,	PUNCT
fueconorg-1333	37	3	fraud	fraud	NOUN
fueconorg-1333	37	4	is	be	AUX
fueconorg-1333	37	5	often	often	ADV
fueconorg-1333	37	6	committed	commit	VERB
fueconorg-1333	37	7	to	to	PART
fueconorg-1333	37	8	preserve	preserve	VERB
fueconorg-1333	37	9	the	the	DET
fueconorg-1333	37	10	workplace	workplace	NOUN
fueconorg-1333	37	11	,	,	PUNCT
fueconorg-1333	37	12	achieve	achieve	VERB
fueconorg-1333	37	13	a	a	DET
fueconorg-1333	37	14	prestigious	prestigious	ADJ
fueconorg-1333	37	15	position	position	NOUN
fueconorg-1333	37	16	,	,	PUNCT
fueconorg-1333	37	17	and	and	CCONJ
fueconorg-1333	37	18	advance	advance	NOUN
fueconorg-1333	37	19	in	in	ADP
fueconorg-1333	37	20	career	career	NOUN
fueconorg-1333	37	21	.	.	PUNCT
fueconorg-1333	38	1	company	company	NOUN
fueconorg-1333	38	2	managers	manager	NOUN
fueconorg-1333	38	3	are	be	AUX
fueconorg-1333	38	4	often	often	ADV
fueconorg-1333	38	5	willing	willing	ADJ
fueconorg-1333	38	6	to	to	PART
fueconorg-1333	38	7	commit	commit	VERB
fueconorg-1333	38	8	fraud	fraud	NOUN
fueconorg-1333	38	9	,	,	PUNCT
fueconorg-1333	38	10	in	in	ADP
fueconorg-1333	38	11	order	order	NOUN
fueconorg-1333	38	12	to	to	PART
fueconorg-1333	38	13	preserve	preserve	VERB
fueconorg-1333	38	14	profitability	profitability	NOUN
fueconorg-1333	38	15	and	and	CCONJ
fueconorg-1333	38	16	positive	positive	ADJ
fueconorg-1333	38	17	trends	trend	NOUN
fueconorg-1333	38	18	,	,	PUNCT
fueconorg-1333	38	19	in	in	ADP
fueconorg-1333	38	20	line	line	NOUN
fueconorg-1333	38	21	with	with	ADP
fueconorg-1333	38	22	the	the	DET
fueconorg-1333	38	23	expectations	expectation	NOUN
fueconorg-1333	38	24	of	of	ADP
fueconorg-1333	38	25	investment	investment	NOUN
fueconorg-1333	38	26	analysts	analyst	NOUN
fueconorg-1333	38	27	,	,	PUNCT
fueconorg-1333	38	28	investors	investor	NOUN
fueconorg-1333	38	29	,	,	PUNCT
fueconorg-1333	38	30	significant	significant	ADJ
fueconorg-1333	38	31	creditors	creditor	NOUN
fueconorg-1333	38	32	,	,	PUNCT
fueconorg-1333	38	33	or	or	CCONJ
fueconorg-1333	38	34	other	other	ADJ
fueconorg-1333	38	35	persons	person	NOUN
fueconorg-1333	38	36	,	,	PUNCT
fueconorg-1333	38	37	and	and	CCONJ
fueconorg-1333	38	38	in	in	ADP
fueconorg-1333	38	39	order	order	NOUN
fueconorg-1333	38	40	to	to	PART
fueconorg-1333	38	41	secure	secure	VERB
fueconorg-1333	38	42	new	new	ADJ
fueconorg-1333	38	43	sources	source	NOUN
fueconorg-1333	38	44	of	of	ADP
fueconorg-1333	38	45	funding	funding	NOUN
fueconorg-1333	38	46	.	.	PUNCT
fueconorg-1333	39	1	contribution	contribution	NOUN
fueconorg-1333	39	2	of	of	ADP
fueconorg-1333	39	3	internal	internal	ADJ
fueconorg-1333	39	4	audit	audit	NOUN
fueconorg-1333	39	5	in	in	ADP
fueconorg-1333	39	6	the	the	DET
fueconorg-1333	39	7	fight	fight	NOUN
fueconorg-1333	39	8	against	against	ADP
fueconorg-1333	39	9	fraud	fraud	NOUN
fueconorg-1333	39	10	299	299	NUM
fueconorg-1333	39	11			NOUN
fueconorg-1333	39	12	the	the	DET
fueconorg-1333	39	13	existence	existence	NOUN
fueconorg-1333	39	14	of	of	ADP
fueconorg-1333	39	15	opportunities	opportunity	NOUN
fueconorg-1333	39	16	,	,	PUNCT
fueconorg-1333	39	17	i.e.	i.e.	X
fueconorg-1333	39	18	circumstances	circumstance	NOUN
fueconorg-1333	39	19	,	,	PUNCT
fueconorg-1333	39	20	which	which	PRON
fueconorg-1333	39	21	allow	allow	VERB
fueconorg-1333	39	22	the	the	DET
fueconorg-1333	39	23	perpetrator	perpetrator	NOUN
fueconorg-1333	39	24	to	to	PART
fueconorg-1333	39	25	find	find	VERB
fueconorg-1333	39	26	a	a	DET
fueconorg-1333	39	27	way	way	NOUN
fueconorg-1333	39	28	to	to	PART
fueconorg-1333	39	29	commit	commit	VERB
fueconorg-1333	39	30	fraud	fraud	NOUN
fueconorg-1333	39	31	.	.	PUNCT
fueconorg-1333	40	1	these	these	DET
fueconorg-1333	40	2	opportunities	opportunity	NOUN
fueconorg-1333	40	3	are	be	AUX
fueconorg-1333	40	4	determined	determine	VERB
fueconorg-1333	40	5	by	by	ADP
fueconorg-1333	40	6	the	the	DET
fueconorg-1333	40	7	position	position	NOUN
fueconorg-1333	40	8	of	of	ADP
fueconorg-1333	40	9	the	the	DET
fueconorg-1333	40	10	individual	individual	NOUN
fueconorg-1333	40	11	,	,	PUNCT
fueconorg-1333	40	12	the	the	DET
fueconorg-1333	40	13	position	position	NOUN
fueconorg-1333	40	14	of	of	ADP
fueconorg-1333	40	15	some	some	DET
fueconorg-1333	40	16	close	close	ADJ
fueconorg-1333	40	17	influential	influential	ADJ
fueconorg-1333	40	18	people	people	NOUN
fueconorg-1333	40	19	in	in	ADP
fueconorg-1333	40	20	the	the	DET
fueconorg-1333	40	21	company	company	NOUN
fueconorg-1333	40	22	,	,	PUNCT
fueconorg-1333	40	23	inadequate	inadequate	ADJ
fueconorg-1333	40	24	division	division	NOUN
fueconorg-1333	40	25	of	of	ADP
fueconorg-1333	40	26	tasks	task	NOUN
fueconorg-1333	40	27	,	,	PUNCT
fueconorg-1333	40	28	the	the	DET
fueconorg-1333	40	29	lack	lack	NOUN
fueconorg-1333	40	30	or	or	CCONJ
fueconorg-1333	40	31	weakness	weakness	NOUN
fueconorg-1333	40	32	of	of	ADP
fueconorg-1333	40	33	existing	exist	VERB
fueconorg-1333	40	34	controls	control	NOUN
fueconorg-1333	40	35	,	,	PUNCT
fueconorg-1333	40	36	the	the	DET
fueconorg-1333	40	37	lack	lack	NOUN
fueconorg-1333	40	38	of	of	ADP
fueconorg-1333	40	39	well	well	ADV
fueconorg-1333	40	40	-	-	PUNCT
fueconorg-1333	40	41	defined	define	VERB
fueconorg-1333	40	42	punitive	punitive	ADJ
fueconorg-1333	40	43	measures	measure	NOUN
fueconorg-1333	40	44	,	,	PUNCT
fueconorg-1333	40	45	etc	etc	X
fueconorg-1333	40	46	.	.	X
fueconorg-1333	40	47	,	,	PUNCT
fueconorg-1333	40	48	and	and	CCONJ
fueconorg-1333	40	49			VERB
fueconorg-1333	40	50	the	the	DET
fueconorg-1333	40	51	possibility	possibility	NOUN
fueconorg-1333	40	52	of	of	ADP
fueconorg-1333	40	53	rationalization	rationalization	NOUN
fueconorg-1333	40	54	,	,	PUNCT
fueconorg-1333	40	55	i.e.	i.e.	X
fueconorg-1333	40	56	providing	provide	VERB
fueconorg-1333	40	57	justification	justification	NOUN
fueconorg-1333	40	58	for	for	ADP
fueconorg-1333	40	59	the	the	DET
fueconorg-1333	40	60	committed	committed	ADJ
fueconorg-1333	40	61	actions	action	NOUN
fueconorg-1333	40	62	.	.	PUNCT
fueconorg-1333	41	1	specifically	specifically	ADV
fueconorg-1333	41	2	,	,	PUNCT
fueconorg-1333	41	3	individuals	individual	NOUN
fueconorg-1333	41	4	will	will	AUX
fueconorg-1333	41	5	not	not	PART
fueconorg-1333	41	6	commit	commit	VERB
fueconorg-1333	41	7	fraud	fraud	NOUN
fueconorg-1333	41	8	if	if	SCONJ
fueconorg-1333	41	9	it	it	PRON
fueconorg-1333	41	10	can	can	AUX
fueconorg-1333	41	11	not	not	PART
fueconorg-1333	41	12	be	be	AUX
fueconorg-1333	41	13	justified	justify	VERB
fueconorg-1333	41	14	as	as	ADP
fueconorg-1333	41	15	the	the	DET
fueconorg-1333	41	16	process	process	NOUN
fueconorg-1333	41	17	consistent	consistent	ADJ
fueconorg-1333	41	18	with	with	ADP
fueconorg-1333	41	19	their	their	PRON
fueconorg-1333	41	20	ethical	ethical	ADJ
fueconorg-1333	41	21	behaviour	behaviour	NOUN
fueconorg-1333	42	1	[	[	X
fueconorg-1333	42	2	13	13	NUM
fueconorg-1333	42	3	,	,	PUNCT
fueconorg-1333	42	4	354	354	NUM
fueconorg-1333	42	5	]	]	PUNCT
fueconorg-1333	42	6	.	.	PUNCT
fueconorg-1333	43	1	this	this	PRON
fueconorg-1333	43	2	particularly	particularly	ADV
fueconorg-1333	43	3	refers	refer	VERB
fueconorg-1333	43	4	to	to	ADP
fueconorg-1333	43	5	:	:	PUNCT
fueconorg-1333	43	6	interest	interest	NOUN
fueconorg-1333	43	7	of	of	ADP
fueconorg-1333	43	8	the	the	DET
fueconorg-1333	43	9	management	management	NOUN
fueconorg-1333	43	10	to	to	PART
fueconorg-1333	43	11	preserve	preserve	VERB
fueconorg-1333	43	12	or	or	CCONJ
fueconorg-1333	43	13	increase	increase	VERB
fueconorg-1333	43	14	the	the	DET
fueconorg-1333	43	15	stock	stock	NOUN
fueconorg-1333	43	16	price	price	NOUN
fueconorg-1333	43	17	or	or	CCONJ
fueconorg-1333	43	18	earnings	earning	NOUN
fueconorg-1333	43	19	trend	trend	NOUN
fueconorg-1333	43	20	,	,	PUNCT
fueconorg-1333	43	21	the	the	DET
fueconorg-1333	43	22	achievement	achievement	NOUN
fueconorg-1333	43	23	of	of	ADP
fueconorg-1333	43	24	financial	financial	ADJ
fueconorg-1333	43	25	targets	target	NOUN
fueconorg-1333	43	26	of	of	ADP
fueconorg-1333	43	27	the	the	DET
fueconorg-1333	43	28	company	company	NOUN
fueconorg-1333	43	29	,	,	PUNCT
fueconorg-1333	43	30	etc	etc	X
fueconorg-1333	43	31	.	.	X
fueconorg-1333	43	32	regardless	regardless	ADV
fueconorg-1333	43	33	of	of	ADP
fueconorg-1333	43	34	the	the	DET
fueconorg-1333	43	35	different	different	ADJ
fueconorg-1333	43	36	definitions	definition	NOUN
fueconorg-1333	43	37	aimed	aim	VERB
fueconorg-1333	43	38	at	at	ADP
fueconorg-1333	43	39	clear	clear	ADJ
fueconorg-1333	43	40	determination	determination	NOUN
fueconorg-1333	43	41	of	of	ADP
fueconorg-1333	43	42	fraud	fraud	NOUN
fueconorg-1333	43	43	,	,	PUNCT
fueconorg-1333	43	44	and	and	CCONJ
fueconorg-1333	43	45	despite	despite	SCONJ
fueconorg-1333	43	46	the	the	DET
fueconorg-1333	43	47	different	different	ADJ
fueconorg-1333	43	48	motives	motive	NOUN
fueconorg-1333	43	49	,	,	PUNCT
fueconorg-1333	43	50	opportunities	opportunity	NOUN
fueconorg-1333	43	51	,	,	PUNCT
fueconorg-1333	43	52	and	and	CCONJ
fueconorg-1333	43	53	possibilities	possibility	NOUN
fueconorg-1333	43	54	of	of	ADP
fueconorg-1333	43	55	justification	justification	NOUN
fueconorg-1333	43	56	of	of	ADP
fueconorg-1333	43	57	fraudulent	fraudulent	ADJ
fueconorg-1333	43	58	behaviour	behaviour	NOUN
fueconorg-1333	43	59	,	,	PUNCT
fueconorg-1333	43	60	consequences	consequence	NOUN
fueconorg-1333	43	61	which	which	DET
fueconorg-1333	43	62	fraud	fraud	NOUN
fueconorg-1333	43	63	brings	bring	VERB
fueconorg-1333	43	64	about	about	ADP
fueconorg-1333	43	65	are	be	AUX
fueconorg-1333	43	66	the	the	DET
fueconorg-1333	43	67	same	same	ADJ
fueconorg-1333	43	68	–	–	PUNCT
fueconorg-1333	43	69	the	the	DET
fueconorg-1333	43	70	loss	loss	NOUN
fueconorg-1333	43	71	of	of	ADP
fueconorg-1333	43	72	value	value	NOUN
fueconorg-1333	43	73	for	for	ADP
fueconorg-1333	43	74	stakeholders	stakeholder	NOUN
fueconorg-1333	43	75	of	of	ADP
fueconorg-1333	43	76	the	the	DET
fueconorg-1333	43	77	company	company	NOUN
fueconorg-1333	43	78	.	.	PUNCT
fueconorg-1333	44	1	apart	apart	ADV
fueconorg-1333	44	2	from	from	ADP
fueconorg-1333	44	3	the	the	DET
fueconorg-1333	44	4	financial	financial	ADJ
fueconorg-1333	44	5	losses	loss	NOUN
fueconorg-1333	44	6	,	,	PUNCT
fueconorg-1333	44	7	which	which	PRON
fueconorg-1333	44	8	are	be	AUX
fueconorg-1333	44	9	very	very	ADV
fueconorg-1333	44	10	important	important	ADJ
fueconorg-1333	44	11	,	,	PUNCT
fueconorg-1333	44	12	fraud	fraud	NOUN
fueconorg-1333	44	13	inflicts	inflict	VERB
fueconorg-1333	44	14	much	much	ADV
fueconorg-1333	44	15	greater	great	ADJ
fueconorg-1333	44	16	damage	damage	NOUN
fueconorg-1333	44	17	by	by	ADP
fueconorg-1333	44	18	distorting	distort	VERB
fueconorg-1333	44	19	labour	labour	ADJ
fueconorg-1333	44	20	productivity	productivity	NOUN
fueconorg-1333	44	21	in	in	ADP
fueconorg-1333	44	22	the	the	DET
fueconorg-1333	44	23	company	company	NOUN
fueconorg-1333	44	24	,	,	PUNCT
fueconorg-1333	44	25	compromising	compromise	VERB
fueconorg-1333	44	26	its	its	PRON
fueconorg-1333	44	27	reputation	reputation	NOUN
fueconorg-1333	44	28	,	,	PUNCT
fueconorg-1333	44	29	social	social	ADJ
fueconorg-1333	44	30	responsibility	responsibility	NOUN
fueconorg-1333	44	31	,	,	PUNCT
fueconorg-1333	44	32	the	the	DET
fueconorg-1333	44	33	negative	negative	ADJ
fueconorg-1333	44	34	impact	impact	NOUN
fueconorg-1333	44	35	on	on	ADP
fueconorg-1333	44	36	the	the	DET
fueconorg-1333	44	37	image	image	NOUN
fueconorg-1333	44	38	,	,	PUNCT
fueconorg-1333	44	39	the	the	DET
fueconorg-1333	44	40	destruction	destruction	NOUN
fueconorg-1333	44	41	of	of	ADP
fueconorg-1333	44	42	investor	investor	NOUN
fueconorg-1333	44	43	confidence	confidence	NOUN
fueconorg-1333	44	44	,	,	PUNCT
fueconorg-1333	44	45	lowering	lower	VERB
fueconorg-1333	44	46	the	the	DET
fueconorg-1333	44	47	credit	credit	NOUN
fueconorg-1333	44	48	rating	rating	NOUN
fueconorg-1333	44	49	,	,	PUNCT
fueconorg-1333	44	50	etc	etc	X
fueconorg-1333	44	51	.	.	X
fueconorg-1333	44	52	looking	look	VERB
fueconorg-1333	44	53	beyond	beyond	ADP
fueconorg-1333	44	54	,	,	PUNCT
fueconorg-1333	44	55	fraud	fraud	NOUN
fueconorg-1333	44	56	adversely	adversely	ADV
fueconorg-1333	44	57	affects	affect	VERB
fueconorg-1333	44	58	the	the	DET
fueconorg-1333	44	59	economy	economy	NOUN
fueconorg-1333	44	60	of	of	ADP
fueconorg-1333	44	61	a	a	DET
fueconorg-1333	44	62	country	country	NOUN
fueconorg-1333	44	63	as	as	ADP
fueconorg-1333	44	64	a	a	DET
fueconorg-1333	44	65	whole	whole	NOUN
fueconorg-1333	44	66	,	,	PUNCT
fueconorg-1333	44	67	causing	cause	VERB
fueconorg-1333	44	68	major	major	ADJ
fueconorg-1333	44	69	financial	financial	ADJ
fueconorg-1333	44	70	losses	loss	NOUN
fueconorg-1333	44	71	,	,	PUNCT
fueconorg-1333	44	72	weakening	weaken	VERB
fueconorg-1333	44	73	the	the	DET
fueconorg-1333	44	74	social	social	ADJ
fueconorg-1333	44	75	stability	stability	NOUN
fueconorg-1333	44	76	,	,	PUNCT
fueconorg-1333	44	77	endangering	endanger	VERB
fueconorg-1333	44	78	the	the	DET
fueconorg-1333	44	79	democratic	democratic	ADJ
fueconorg-1333	44	80	structures	structure	NOUN
fueconorg-1333	44	81	,	,	PUNCT
fueconorg-1333	44	82	reducing	reduce	VERB
fueconorg-1333	44	83	confidence	confidence	NOUN
fueconorg-1333	44	84	in	in	ADP
fueconorg-1333	44	85	the	the	DET
fueconorg-1333	44	86	economic	economic	ADJ
fueconorg-1333	44	87	system	system	NOUN
fueconorg-1333	44	88	,	,	PUNCT
fueconorg-1333	44	89	and	and	CCONJ
fueconorg-1333	44	90	compromising	compromise	VERB
fueconorg-1333	44	91	economic	economic	ADJ
fueconorg-1333	44	92	and	and	CCONJ
fueconorg-1333	44	93	social	social	ADJ
fueconorg-1333	44	94	institutions	institution	NOUN
fueconorg-1333	44	95	.	.	PUNCT
fueconorg-1333	45	1	study	study	NOUN
fueconorg-1333	45	2	of	of	ADP
fueconorg-1333	45	3	the	the	DET
fueconorg-1333	45	4	problems	problem	NOUN
fueconorg-1333	45	5	of	of	ADP
fueconorg-1333	45	6	fraud	fraud	NOUN
fueconorg-1333	45	7	,	,	PUNCT
fueconorg-1333	45	8	in	in	ADP
fueconorg-1333	45	9	terms	term	NOUN
fueconorg-1333	45	10	of	of	ADP
fueconorg-1333	45	11	timely	timely	ADJ
fueconorg-1333	45	12	recognition	recognition	NOUN
fueconorg-1333	45	13	and	and	CCONJ
fueconorg-1333	45	14	perception	perception	NOUN
fueconorg-1333	45	15	,	,	PUNCT
fueconorg-1333	45	16	consideration	consideration	NOUN
fueconorg-1333	45	17	of	of	ADP
fueconorg-1333	45	18	possible	possible	ADJ
fueconorg-1333	45	19	consequences	consequence	NOUN
fueconorg-1333	45	20	,	,	PUNCT
fueconorg-1333	45	21	and	and	CCONJ
fueconorg-1333	45	22	the	the	DET
fueconorg-1333	45	23	establishment	establishment	NOUN
fueconorg-1333	45	24	of	of	ADP
fueconorg-1333	45	25	mechanisms	mechanism	NOUN
fueconorg-1333	45	26	to	to	PART
fueconorg-1333	45	27	prevent	prevent	VERB
fueconorg-1333	45	28	them	they	PRON
fueconorg-1333	45	29	,	,	PUNCT
fueconorg-1333	45	30	is	be	AUX
fueconorg-1333	45	31	a	a	DET
fueconorg-1333	45	32	very	very	ADV
fueconorg-1333	45	33	complex	complex	ADJ
fueconorg-1333	45	34	task	task	NOUN
fueconorg-1333	45	35	.	.	PUNCT
fueconorg-1333	46	1	in	in	ADP
fueconorg-1333	46	2	addition	addition	NOUN
fueconorg-1333	46	3	to	to	ADP
fueconorg-1333	46	4	the	the	DET
fueconorg-1333	46	5	precise	precise	ADJ
fueconorg-1333	46	6	determination	determination	NOUN
fueconorg-1333	46	7	of	of	ADP
fueconorg-1333	46	8	fraud	fraud	NOUN
fueconorg-1333	46	9	,	,	PUNCT
fueconorg-1333	46	10	in	in	ADP
fueconorg-1333	46	11	terms	term	NOUN
fueconorg-1333	46	12	of	of	ADP
fueconorg-1333	46	13	establishment	establishment	NOUN
fueconorg-1333	46	14	of	of	ADP
fueconorg-1333	46	15	the	the	DET
fueconorg-1333	46	16	criteria	criterion	NOUN
fueconorg-1333	46	17	for	for	ADP
fueconorg-1333	46	18	the	the	DET
fueconorg-1333	46	19	recognition	recognition	NOUN
fueconorg-1333	46	20	of	of	ADP
fueconorg-1333	46	21	its	its	PRON
fueconorg-1333	46	22	origin	origin	NOUN
fueconorg-1333	46	23	,	,	PUNCT
fueconorg-1333	46	24	it	it	PRON
fueconorg-1333	46	25	is	be	AUX
fueconorg-1333	46	26	necessary	necessary	ADJ
fueconorg-1333	46	27	to	to	PART
fueconorg-1333	46	28	adequately	adequately	ADV
fueconorg-1333	46	29	recognize	recognize	VERB
fueconorg-1333	46	30	the	the	DET
fueconorg-1333	46	31	aspects	aspect	NOUN
fueconorg-1333	46	32	of	of	ADP
fueconorg-1333	46	33	the	the	DET
fueconorg-1333	46	34	risk	risk	NOUN
fueconorg-1333	46	35	of	of	ADP
fueconorg-1333	46	36	fraud	fraud	NOUN
fueconorg-1333	46	37	:	:	PUNCT
fueconorg-1333	46	38	the	the	DET
fueconorg-1333	46	39	position	position	NOUN
fueconorg-1333	46	40	of	of	ADP
fueconorg-1333	46	41	the	the	DET
fueconorg-1333	46	42	manager	manager	NOUN
fueconorg-1333	46	43	,	,	PUNCT
fueconorg-1333	46	44	the	the	DET
fueconorg-1333	46	45	complicity	complicity	NOUN
fueconorg-1333	46	46	between	between	ADP
fueconorg-1333	46	47	employees	employee	NOUN
fueconorg-1333	46	48	,	,	PUNCT
fueconorg-1333	46	49	inadequate	inadequate	ADJ
fueconorg-1333	46	50	division	division	NOUN
fueconorg-1333	46	51	of	of	ADP
fueconorg-1333	46	52	tasks	task	NOUN
fueconorg-1333	46	53	,	,	PUNCT
fueconorg-1333	46	54	unauthorized	unauthorized	ADJ
fueconorg-1333	46	55	handling	handling	NOUN
fueconorg-1333	46	56	of	of	ADP
fueconorg-1333	46	57	company	company	NOUN
fueconorg-1333	46	58	resources	resource	NOUN
fueconorg-1333	46	59	,	,	PUNCT
fueconorg-1333	46	60	conflict	conflict	NOUN
fueconorg-1333	46	61	of	of	ADP
fueconorg-1333	46	62	interest	interest	NOUN
fueconorg-1333	46	63	,	,	PUNCT
fueconorg-1333	46	64	inappropriate	inappropriate	ADJ
fueconorg-1333	46	65	storage	storage	NOUN
fueconorg-1333	46	66	of	of	ADP
fueconorg-1333	46	67	documents	document	NOUN
fueconorg-1333	46	68	,	,	PUNCT
fueconorg-1333	46	69	and	and	CCONJ
fueconorg-1333	46	70	the	the	DET
fueconorg-1333	46	71	like	like	ADJ
fueconorg-1333	46	72	[	[	X
fueconorg-1333	46	73	23	23	NUM
fueconorg-1333	46	74	,	,	PUNCT
fueconorg-1333	46	75	492	492	NUM
fueconorg-1333	46	76	]	]	PUNCT
fueconorg-1333	46	77	.	.	PUNCT
fueconorg-1333	47	1	it	it	PRON
fueconorg-1333	47	2	is	be	AUX
fueconorg-1333	47	3	also	also	ADV
fueconorg-1333	47	4	necessary	necessary	ADJ
fueconorg-1333	47	5	to	to	PART
fueconorg-1333	47	6	take	take	VERB
fueconorg-1333	47	7	into	into	ADP
fueconorg-1333	47	8	account	account	NOUN
fueconorg-1333	47	9	the	the	DET
fueconorg-1333	47	10	overall	overall	ADJ
fueconorg-1333	47	11	economic	economic	ADJ
fueconorg-1333	47	12	,	,	PUNCT
fueconorg-1333	47	13	legal	legal	ADJ
fueconorg-1333	47	14	,	,	PUNCT
fueconorg-1333	47	15	criminological	criminological	ADJ
fueconorg-1333	47	16	,	,	PUNCT
fueconorg-1333	47	17	psychological	psychological	ADJ
fueconorg-1333	47	18	,	,	PUNCT
fueconorg-1333	47	19	and	and	CCONJ
fueconorg-1333	47	20	sociological	sociological	ADJ
fueconorg-1333	47	21	aspects	aspect	NOUN
fueconorg-1333	47	22	and	and	CCONJ
fueconorg-1333	47	23	relations	relation	NOUN
fueconorg-1333	47	24	[	[	X
fueconorg-1333	47	25	14	14	NUM
fueconorg-1333	47	26	,	,	PUNCT
fueconorg-1333	47	27	326	326	NUM
fueconorg-1333	47	28	]	]	PUNCT
fueconorg-1333	47	29	.	.	PUNCT
fueconorg-1333	48	1	the	the	DET
fueconorg-1333	48	2	gravity	gravity	NOUN
fueconorg-1333	48	3	of	of	ADP
fueconorg-1333	48	4	this	this	DET
fueconorg-1333	48	5	problem	problem	NOUN
fueconorg-1333	48	6	has	have	AUX
fueconorg-1333	48	7	particularly	particularly	ADV
fueconorg-1333	48	8	come	come	VERB
fueconorg-1333	48	9	to	to	ADP
fueconorg-1333	48	10	the	the	DET
fueconorg-1333	48	11	fore	fore	NOUN
fueconorg-1333	48	12	with	with	ADP
fueconorg-1333	48	13	the	the	DET
fueconorg-1333	48	14	growing	grow	VERB
fueconorg-1333	48	15	complexity	complexity	NOUN
fueconorg-1333	48	16	of	of	ADP
fueconorg-1333	48	17	business	business	NOUN
fueconorg-1333	48	18	methods	method	NOUN
fueconorg-1333	48	19	,	,	PUNCT
fueconorg-1333	48	20	the	the	DET
fueconorg-1333	48	21	characteristics	characteristic	NOUN
fueconorg-1333	48	22	of	of	ADP
fueconorg-1333	48	23	the	the	DET
fueconorg-1333	48	24	modern	modern	ADJ
fueconorg-1333	48	25	business	business	NOUN
fueconorg-1333	48	26	environment	environment	NOUN
fueconorg-1333	48	27	,	,	PUNCT
fueconorg-1333	48	28	and	and	CCONJ
fueconorg-1333	48	29	the	the	DET
fueconorg-1333	48	30	development	development	NOUN
fueconorg-1333	48	31	and	and	CCONJ
fueconorg-1333	48	32	implementation	implementation	NOUN
fueconorg-1333	48	33	of	of	ADP
fueconorg-1333	48	34	methods	method	NOUN
fueconorg-1333	48	35	of	of	ADP
fueconorg-1333	48	36	committing	commit	VERB
fueconorg-1333	48	37	fraud	fraud	NOUN
fueconorg-1333	48	38	under	under	ADP
fueconorg-1333	48	39	the	the	DET
fueconorg-1333	48	40	influence	influence	NOUN
fueconorg-1333	48	41	of	of	ADP
fueconorg-1333	48	42	the	the	DET
fueconorg-1333	48	43	information	information	NOUN
fueconorg-1333	48	44	technology	technology	NOUN
fueconorg-1333	48	45	progress	progress	NOUN
fueconorg-1333	48	46	.	.	PUNCT
fueconorg-1333	49	1	this	this	PRON
fueconorg-1333	49	2	is	be	AUX
fueconorg-1333	49	3	confirmed	confirm	VERB
fueconorg-1333	49	4	by	by	ADP
fueconorg-1333	49	5	large	large	ADJ
fueconorg-1333	49	6	,	,	PUNCT
fueconorg-1333	49	7	well	well	ADV
fueconorg-1333	49	8	-	-	PUNCT
fueconorg-1333	49	9	known	know	VERB
fueconorg-1333	49	10	financial	financial	ADJ
fueconorg-1333	49	11	scandals	scandal	NOUN
fueconorg-1333	49	12	of	of	ADP
fueconorg-1333	49	13	the	the	DET
fueconorg-1333	49	14	late	late	ADJ
fueconorg-1333	49	15	20	20	NUM
fueconorg-1333	49	16	th	th	NOUN
fueconorg-1333	49	17	and	and	CCONJ
fueconorg-1333	49	18	early	early	ADJ
fueconorg-1333	49	19	21	21	NUM
fueconorg-1333	49	20	st	st	PROPN
fueconorg-1333	49	21	century	century	NOUN
fueconorg-1333	49	22	,	,	PUNCT
fueconorg-1333	49	23	linked	link	VERB
fueconorg-1333	49	24	to	to	ADP
fueconorg-1333	49	25	the	the	DET
fueconorg-1333	49	26	companies	company	NOUN
fueconorg-1333	49	27	enron	enron	PROPN
fueconorg-1333	49	28	,	,	PUNCT
fueconorg-1333	49	29	waste	waste	NOUN
fueconorg-1333	49	30	management	management	NOUN
fueconorg-1333	49	31	,	,	PUNCT
fueconorg-1333	49	32	world	world	NOUN
fueconorg-1333	49	33	com	com	NOUN
fueconorg-1333	49	34	,	,	PUNCT
fueconorg-1333	49	35	and	and	CCONJ
fueconorg-1333	49	36	others	other	NOUN
fueconorg-1333	49	37	.	.	PUNCT
fueconorg-1333	50	1	the	the	DET
fueconorg-1333	50	2	consequences	consequence	NOUN
fueconorg-1333	50	3	of	of	ADP
fueconorg-1333	50	4	these	these	DET
fueconorg-1333	50	5	cases	case	NOUN
fueconorg-1333	50	6	of	of	ADP
fueconorg-1333	50	7	fraud	fraud	NOUN
fueconorg-1333	50	8	were	be	AUX
fueconorg-1333	50	9	fatal	fatal	ADJ
fueconorg-1333	50	10	:	:	PUNCT
fueconorg-1333	50	11	the	the	DET
fueconorg-1333	50	12	collapse	collapse	NOUN
fueconorg-1333	50	13	of	of	ADP
fueconorg-1333	50	14	companies	company	NOUN
fueconorg-1333	50	15	,	,	PUNCT
fueconorg-1333	50	16	large	large	ADJ
fueconorg-1333	50	17	investment	investment	NOUN
fueconorg-1333	50	18	losses	loss	NOUN
fueconorg-1333	50	19	,	,	PUNCT
fueconorg-1333	50	20	significant	significant	ADJ
fueconorg-1333	50	21	litigation	litigation	NOUN
fueconorg-1333	50	22	costs	cost	NOUN
fueconorg-1333	50	23	,	,	PUNCT
fueconorg-1333	50	24	erosion	erosion	NOUN
fueconorg-1333	50	25	of	of	ADP
fueconorg-1333	50	26	confidence	confidence	NOUN
fueconorg-1333	50	27	in	in	ADP
fueconorg-1333	50	28	the	the	DET
fueconorg-1333	50	29	capital	capital	NOUN
fueconorg-1333	50	30	market	market	NOUN
fueconorg-1333	50	31	,	,	PUNCT
fueconorg-1333	50	32	and	and	CCONJ
fueconorg-1333	50	33	others	other	NOUN
fueconorg-1333	50	34	.	.	PUNCT
fueconorg-1333	51	1	these	these	DET
fueconorg-1333	51	2	events	event	NOUN
fueconorg-1333	51	3	have	have	AUX
fueconorg-1333	51	4	certainly	certainly	ADV
fueconorg-1333	51	5	raised	raise	VERB
fueconorg-1333	51	6	awareness	awareness	NOUN
fueconorg-1333	51	7	of	of	ADP
fueconorg-1333	51	8	the	the	DET
fueconorg-1333	51	9	importance	importance	NOUN
fueconorg-1333	51	10	of	of	ADP
fueconorg-1333	51	11	strengthening	strengthen	VERB
fueconorg-1333	51	12	the	the	DET
fueconorg-1333	51	13	mechanisms	mechanism	NOUN
fueconorg-1333	51	14	for	for	ADP
fueconorg-1333	51	15	combating	combat	VERB
fueconorg-1333	51	16	fraud	fraud	NOUN
fueconorg-1333	51	17	.	.	PUNCT
fueconorg-1333	52	1	however	however	ADV
fueconorg-1333	52	2	,	,	PUNCT
fueconorg-1333	52	3	unfortunately	unfortunately	ADV
fueconorg-1333	52	4	,	,	PUNCT
fueconorg-1333	52	5	the	the	DET
fueconorg-1333	52	6	fact	fact	NOUN
fueconorg-1333	52	7	is	be	AUX
fueconorg-1333	52	8	that	that	SCONJ
fueconorg-1333	52	9	,	,	PUNCT
fueconorg-1333	52	10	today	today	NOUN
fueconorg-1333	52	11	,	,	PUNCT
fueconorg-1333	52	12	fraud	fraud	NOUN
fueconorg-1333	52	13	is	be	AUX
fueconorg-1333	52	14	one	one	NUM
fueconorg-1333	52	15	of	of	ADP
fueconorg-1333	52	16	the	the	DET
fueconorg-1333	52	17	most	most	ADV
fueconorg-1333	52	18	important	important	ADJ
fueconorg-1333	52	19	business	business	NOUN
fueconorg-1333	52	20	risks	risk	NOUN
fueconorg-1333	52	21	which	which	PRON
fueconorg-1333	52	22	the	the	DET
fueconorg-1333	52	23	companies	company	NOUN
fueconorg-1333	52	24	are	be	AUX
fueconorg-1333	52	25	exposed	expose	VERB
fueconorg-1333	52	26	to	to	ADP
fueconorg-1333	52	27	.	.	PUNCT
fueconorg-1333	53	1	this	this	PRON
fueconorg-1333	53	2	is	be	AUX
fueconorg-1333	53	3	supported	support	VERB
fueconorg-1333	53	4	by	by	ADP
fueconorg-1333	53	5	the	the	DET
fueconorg-1333	53	6	continuous	continuous	ADJ
fueconorg-1333	53	7	annual	annual	ADJ
fueconorg-1333	53	8	surveys	survey	NOUN
fueconorg-1333	53	9	by	by	ADP
fueconorg-1333	53	10	acfe	acfe	NOUN
fueconorg-1333	53	11	,	,	PUNCT
fueconorg-1333	53	12	which	which	PRON
fueconorg-1333	53	13	monitors	monitor	VERB
fueconorg-1333	53	14	the	the	DET
fueconorg-1333	53	15	effect	effect	NOUN
fueconorg-1333	53	16	of	of	ADP
fueconorg-1333	53	17	fraud	fraud	NOUN
fueconorg-1333	53	18	on	on	ADP
fueconorg-1333	53	19	the	the	DET
fueconorg-1333	53	20	world	world	NOUN
fueconorg-1333	53	21	economy	economy	NOUN
fueconorg-1333	53	22	.	.	PUNCT
fueconorg-1333	54	1	the	the	DET
fueconorg-1333	54	2	latest	late	ADJ
fueconorg-1333	54	3	report	report	NOUN
fueconorg-1333	54	4	[	[	X
fueconorg-1333	54	5	2	2	NUM
fueconorg-1333	54	6	]	]	PUNCT
fueconorg-1333	54	7	,	,	PUNCT
fueconorg-1333	54	8	published	publish	VERB
fueconorg-1333	54	9	in	in	ADP
fueconorg-1333	54	10	2014	2014	NUM
fueconorg-1333	54	11	,	,	PUNCT
fueconorg-1333	54	12	which	which	PRON
fueconorg-1333	54	13	included	include	VERB
fueconorg-1333	54	14	1,483	1,483	NUM
fueconorg-1333	54	15	cases	case	NOUN
fueconorg-1333	54	16	of	of	ADP
fueconorg-1333	54	17	fraud	fraud	NOUN
fueconorg-1333	54	18	in	in	ADP
fueconorg-1333	54	19	commercial	commercial	ADJ
fueconorg-1333	54	20	companies	company	NOUN
fueconorg-1333	54	21	,	,	PUNCT
fueconorg-1333	54	22	financial	financial	ADJ
fueconorg-1333	54	23	institutions	institution	NOUN
fueconorg-1333	54	24	,	,	PUNCT
fueconorg-1333	54	25	government	government	NOUN
fueconorg-1333	54	26	institutions	institution	NOUN
fueconorg-1333	54	27	and	and	CCONJ
fueconorg-1333	54	28	agencies	agency	NOUN
fueconorg-1333	54	29	,	,	PUNCT
fueconorg-1333	54	30	non	non	ADJ
fueconorg-1333	54	31	-	-	ADJ
fueconorg-1333	54	32	profit	profit	ADJ
fueconorg-1333	54	33	organizations	organization	NOUN
fueconorg-1333	54	34	,	,	PUNCT
fueconorg-1333	54	35	etc	etc	X
fueconorg-1333	54	36	.	.	X
fueconorg-1333	54	37	in	in	ADP
fueconorg-1333	54	38	more	more	ADJ
fueconorg-1333	54	39	than	than	ADP
fueconorg-1333	54	40	hundred	hundred	NUM
fueconorg-1333	54	41	countries	country	NOUN
fueconorg-1333	54	42	of	of	ADP
fueconorg-1333	54	43	the	the	DET
fueconorg-1333	54	44	world	world	NOUN
fueconorg-1333	54	45	,	,	PUNCT
fueconorg-1333	54	46	contains	contain	VERB
fueconorg-1333	54	47	alarming	alarming	ADJ
fueconorg-1333	54	48	data	datum	NOUN
fueconorg-1333	54	49	.	.	PUNCT
fueconorg-1333	55	1	specifically	specifically	ADV
fueconorg-1333	55	2	,	,	PUNCT
fueconorg-1333	55	3	the	the	DET
fueconorg-1333	55	4	results	result	NOUN
fueconorg-1333	55	5	indicate	indicate	VERB
fueconorg-1333	55	6	that	that	SCONJ
fueconorg-1333	55	7	the	the	DET
fueconorg-1333	55	8	typical	typical	ADJ
fueconorg-1333	55	9	company	company	NOUN
fueconorg-1333	55	10	loses	lose	VERB
fueconorg-1333	55	11	on	on	ADP
fueconorg-1333	55	12	average	average	ADJ
fueconorg-1333	55	13	5	5	NUM
fueconorg-1333	55	14	%	%	NOUN
fueconorg-1333	55	15	of	of	ADP
fueconorg-1333	55	16	its	its	PRON
fueconorg-1333	55	17	total	total	ADJ
fueconorg-1333	55	18	revenue	revenue	NOUN
fueconorg-1333	55	19	due	due	ADP
fueconorg-1333	55	20	to	to	PART
fueconorg-1333	55	21	fraud	fraud	NOUN
fueconorg-1333	55	22	committed	commit	VERB
fueconorg-1333	55	23	by	by	ADP
fueconorg-1333	55	24	employees	employee	NOUN
fueconorg-1333	55	25	,	,	PUNCT
fueconorg-1333	55	26	which	which	PRON
fueconorg-1333	55	27	,	,	PUNCT
fueconorg-1333	55	28	compared	compare	VERB
fueconorg-1333	55	29	to	to	ADP
fueconorg-1333	55	30	the	the	DET
fueconorg-1333	55	31	gross	gross	ADJ
fueconorg-1333	55	32	world	world	NOUN
fueconorg-1333	55	33	product	product	NOUN
fueconorg-1333	55	34	,	,	PUNCT
fueconorg-1333	55	35	is	be	AUX
fueconorg-1333	55	36	as	as	ADV
fueconorg-1333	55	37	much	much	ADJ
fueconorg-1333	55	38	as	as	ADP
fueconorg-1333	55	39	3.7	3.7	NUM
fueconorg-1333	55	40	trillion	trillion	NUM
fueconorg-1333	55	41	us	us	PROPN
fueconorg-1333	55	42	dollars	dollar	NOUN
fueconorg-1333	55	43	.	.	PUNCT
fueconorg-1333	56	1	the	the	DET
fueconorg-1333	56	2	largest	large	ADJ
fueconorg-1333	56	3	number	number	NOUN
fueconorg-1333	56	4	of	of	ADP
fueconorg-1333	56	5	acts	act	NOUN
fueconorg-1333	56	6	of	of	ADP
fueconorg-1333	56	7	300	300	NUM
fueconorg-1333	56	8	m.	m.	NOUN
fueconorg-1333	56	9	đorđević	đorđević	NOUN
fueconorg-1333	56	10	,	,	PUNCT
fueconorg-1333	56	11	t.	t.	PROPN
fueconorg-1333	56	12	đukić	đukić	PROPN
fueconorg-1333	56	13	fraud	fraud	PROPN
fueconorg-1333	56	14	related	relate	VERB
fueconorg-1333	56	15	to	to	ADP
fueconorg-1333	56	16	the	the	DET
fueconorg-1333	56	17	misuse	misuse	NOUN
fueconorg-1333	56	18	of	of	ADP
fueconorg-1333	56	19	funds	fund	NOUN
fueconorg-1333	56	20	,	,	PUNCT
fueconorg-1333	56	21	in	in	ADP
fueconorg-1333	56	22	85	85	NUM
fueconorg-1333	56	23	%	%	NOUN
fueconorg-1333	56	24	of	of	ADP
fueconorg-1333	56	25	cases	case	NOUN
fueconorg-1333	56	26	,	,	PUNCT
fueconorg-1333	56	27	while	while	SCONJ
fueconorg-1333	56	28	corruption	corruption	NOUN
fueconorg-1333	56	29	was	be	AUX
fueconorg-1333	56	30	observed	observe	VERB
fueconorg-1333	56	31	in	in	ADP
fueconorg-1333	56	32	37	37	NUM
fueconorg-1333	56	33	%	%	NOUN
fueconorg-1333	56	34	of	of	ADP
fueconorg-1333	56	35	cases	case	NOUN
fueconorg-1333	56	36	,	,	PUNCT
fueconorg-1333	56	37	and	and	CCONJ
fueconorg-1333	56	38	9	9	NUM
fueconorg-1333	56	39	%	%	NOUN
fueconorg-1333	56	40	related	relate	VERB
fueconorg-1333	56	41	to	to	ADP
fueconorg-1333	56	42	the	the	DET
fueconorg-1333	56	43	manipulation	manipulation	NOUN
fueconorg-1333	56	44	of	of	ADP
fueconorg-1333	56	45	the	the	DET
fueconorg-1333	56	46	financial	financial	ADJ
fueconorg-1333	56	47	statements	statement	NOUN
fueconorg-1333	56	48	.	.	PUNCT
fueconorg-1333	57	1	however	however	ADV
fueconorg-1333	57	2	,	,	PUNCT
fueconorg-1333	57	3	despite	despite	SCONJ
fueconorg-1333	57	4	the	the	DET
fueconorg-1333	57	5	presented	present	VERB
fueconorg-1333	57	6	relative	relative	ADJ
fueconorg-1333	57	7	amounts	amount	NOUN
fueconorg-1333	57	8	,	,	PUNCT
fueconorg-1333	57	9	in	in	ADP
fueconorg-1333	57	10	absolute	absolute	ADJ
fueconorg-1333	57	11	values	value	NOUN
fueconorg-1333	57	12	,	,	PUNCT
fueconorg-1333	57	13	loss	loss	NOUN
fueconorg-1333	57	14	due	due	ADP
fueconorg-1333	57	15	to	to	ADP
fueconorg-1333	57	16	misuse	misuse	NOUN
fueconorg-1333	57	17	of	of	ADP
fueconorg-1333	57	18	funds	fund	NOUN
fueconorg-1333	57	19	amounted	amount	VERB
fueconorg-1333	57	20	to	to	ADP
fueconorg-1333	57	21	130,000	130,000	NUM
fueconorg-1333	57	22	us	us	PROPN
fueconorg-1333	57	23	dollars	dollar	NOUN
fueconorg-1333	57	24	,	,	PUNCT
fueconorg-1333	57	25	corruption	corruption	NOUN
fueconorg-1333	57	26	to	to	ADP
fueconorg-1333	57	27	200,000	200,000	NUM
fueconorg-1333	57	28	,	,	PUNCT
fueconorg-1333	57	29	while	while	SCONJ
fueconorg-1333	57	30	manipulations	manipulation	NOUN
fueconorg-1333	57	31	of	of	ADP
fueconorg-1333	57	32	the	the	DET
fueconorg-1333	57	33	financial	financial	ADJ
fueconorg-1333	57	34	statements	statement	NOUN
fueconorg-1333	57	35	made	make	VERB
fueconorg-1333	57	36	a	a	DET
fueconorg-1333	57	37	loss	loss	NOUN
fueconorg-1333	57	38	of	of	ADP
fueconorg-1333	57	39	as	as	ADV
fueconorg-1333	57	40	much	much	ADJ
fueconorg-1333	57	41	as	as	ADP
fueconorg-1333	57	42	1,000,000	1,000,000	NUM
fueconorg-1333	57	43	us	us	PROPN
fueconorg-1333	57	44	dollars	dollar	NOUN
fueconorg-1333	57	45	.	.	PUNCT
fueconorg-1333	58	1	these	these	DET
fueconorg-1333	58	2	results	result	NOUN
fueconorg-1333	58	3	immediately	immediately	ADV
fueconorg-1333	58	4	suggest	suggest	VERB
fueconorg-1333	58	5	that	that	SCONJ
fueconorg-1333	58	6	,	,	PUNCT
fueconorg-1333	58	7	in	in	ADP
fueconorg-1333	58	8	many	many	ADJ
fueconorg-1333	58	9	cases	case	NOUN
fueconorg-1333	58	10	,	,	PUNCT
fueconorg-1333	58	11	there	there	PRON
fueconorg-1333	58	12	are	be	VERB
fueconorg-1333	58	13	more	more	ADJ
fueconorg-1333	58	14	categories	category	NOUN
fueconorg-1333	58	15	of	of	ADP
fueconorg-1333	58	16	fraud	fraud	NOUN
fueconorg-1333	58	17	.	.	PUNCT
fueconorg-1333	59	1	on	on	ADP
fueconorg-1333	59	2	average	average	ADJ
fueconorg-1333	59	3	,	,	PUNCT
fueconorg-1333	59	4	30	30	NUM
fueconorg-1333	59	5	%	%	NOUN
fueconorg-1333	59	6	of	of	ADP
fueconorg-1333	59	7	the	the	DET
fueconorg-1333	59	8	schemes	scheme	NOUN
fueconorg-1333	59	9	involve	involve	VERB
fueconorg-1333	59	10	two	two	NUM
fueconorg-1333	59	11	or	or	CCONJ
fueconorg-1333	59	12	more	more	ADJ
fueconorg-1333	59	13	forms	form	NOUN
fueconorg-1333	59	14	of	of	ADP
fueconorg-1333	59	15	fraud	fraud	NOUN
fueconorg-1333	59	16	.	.	PUNCT
fueconorg-1333	60	1	the	the	DET
fueconorg-1333	60	2	interesting	interesting	ADJ
fueconorg-1333	60	3	part	part	NOUN
fueconorg-1333	60	4	of	of	ADP
fueconorg-1333	60	5	this	this	DET
fueconorg-1333	60	6	study	study	NOUN
fueconorg-1333	60	7	concerns	concern	VERB
fueconorg-1333	60	8	the	the	DET
fueconorg-1333	60	9	relation	relation	NOUN
fueconorg-1333	60	10	between	between	ADP
fueconorg-1333	60	11	the	the	DET
fueconorg-1333	60	12	hierarchical	hierarchical	ADJ
fueconorg-1333	60	13	position	position	NOUN
fueconorg-1333	60	14	of	of	ADP
fueconorg-1333	60	15	the	the	DET
fueconorg-1333	60	16	perpetrator	perpetrator	NOUN
fueconorg-1333	60	17	and	and	CCONJ
fueconorg-1333	60	18	a	a	DET
fueconorg-1333	60	19	number	number	NOUN
fueconorg-1333	60	20	of	of	ADP
fueconorg-1333	60	21	committed	committed	ADJ
fueconorg-1333	60	22	acts	act	NOUN
fueconorg-1333	60	23	of	of	ADP
fueconorg-1333	60	24	fraud	fraud	NOUN
fueconorg-1333	60	25	.	.	PUNCT
fueconorg-1333	61	1	the	the	DET
fueconorg-1333	61	2	obtained	obtain	VERB
fueconorg-1333	61	3	results	result	NOUN
fueconorg-1333	61	4	show	show	VERB
fueconorg-1333	61	5	that	that	SCONJ
fueconorg-1333	61	6	,	,	PUNCT
fueconorg-1333	61	7	out	out	ADP
fueconorg-1333	61	8	of	of	ADP
fueconorg-1333	61	9	the	the	DET
fueconorg-1333	61	10	total	total	ADJ
fueconorg-1333	61	11	number	number	NOUN
fueconorg-1333	61	12	of	of	ADP
fueconorg-1333	61	13	acts	act	NOUN
fueconorg-1333	61	14	of	of	ADP
fueconorg-1333	61	15	fraud	fraud	NOUN
fueconorg-1333	61	16	,	,	PUNCT
fueconorg-1333	61	17	19	19	NUM
fueconorg-1333	61	18	%	%	NOUN
fueconorg-1333	61	19	were	be	AUX
fueconorg-1333	61	20	committed	commit	VERB
fueconorg-1333	61	21	by	by	ADP
fueconorg-1333	61	22	senior	senior	ADJ
fueconorg-1333	61	23	managers	manager	NOUN
fueconorg-1333	61	24	and	and	CCONJ
fueconorg-1333	61	25	owners	owner	NOUN
fueconorg-1333	61	26	,	,	PUNCT
fueconorg-1333	61	27	36	36	NUM
fueconorg-1333	61	28	%	%	NOUN
fueconorg-1333	61	29	by	by	ADP
fueconorg-1333	61	30	mid	mid	ADJ
fueconorg-1333	61	31	-	-	ADJ
fueconorg-1333	61	32	level	level	ADJ
fueconorg-1333	61	33	managers	manager	NOUN
fueconorg-1333	61	34	,	,	PUNCT
fueconorg-1333	61	35	and	and	CCONJ
fueconorg-1333	61	36	42	42	NUM
fueconorg-1333	61	37	%	%	NOUN
fueconorg-1333	61	38	by	by	ADP
fueconorg-1333	61	39	employees	employee	NOUN
fueconorg-1333	61	40	.	.	PUNCT
fueconorg-1333	62	1	however	however	ADV
fueconorg-1333	62	2	,	,	PUNCT
fueconorg-1333	62	3	although	although	SCONJ
fueconorg-1333	62	4	the	the	DET
fueconorg-1333	62	5	number	number	NOUN
fueconorg-1333	62	6	of	of	ADP
fueconorg-1333	62	7	acts	act	NOUN
fueconorg-1333	62	8	of	of	ADP
fueconorg-1333	62	9	fraud	fraud	NOUN
fueconorg-1333	62	10	committed	commit	VERB
fueconorg-1333	62	11	by	by	ADP
fueconorg-1333	62	12	employees	employee	NOUN
fueconorg-1333	62	13	is	be	AUX
fueconorg-1333	62	14	far	far	ADV
fueconorg-1333	62	15	greater	great	ADJ
fueconorg-1333	62	16	than	than	ADP
fueconorg-1333	62	17	the	the	DET
fueconorg-1333	62	18	number	number	NOUN
fueconorg-1333	62	19	of	of	ADP
fueconorg-1333	62	20	cases	case	NOUN
fueconorg-1333	62	21	of	of	ADP
fueconorg-1333	62	22	fraud	fraud	NOUN
fueconorg-1333	62	23	committed	commit	VERB
fueconorg-1333	62	24	by	by	ADP
fueconorg-1333	62	25	mid	mid	ADJ
fueconorg-1333	62	26	-	-	ADJ
fueconorg-1333	62	27	level	level	NOUN
fueconorg-1333	62	28	managers	manager	NOUN
fueconorg-1333	62	29	,	,	PUNCT
fueconorg-1333	62	30	the	the	DET
fueconorg-1333	62	31	damage	damage	NOUN
fueconorg-1333	62	32	caused	cause	VERB
fueconorg-1333	62	33	in	in	ADP
fueconorg-1333	62	34	this	this	DET
fueconorg-1333	62	35	way	way	NOUN
fueconorg-1333	62	36	is	be	AUX
fueconorg-1333	62	37	two	two	NUM
fueconorg-1333	62	38	times	time	NOUN
fueconorg-1333	62	39	less	less	ADJ
fueconorg-1333	62	40	than	than	ADP
fueconorg-1333	62	41	the	the	DET
fueconorg-1333	62	42	damage	damage	NOUN
fueconorg-1333	62	43	committed	commit	VERB
fueconorg-1333	62	44	by	by	ADP
fueconorg-1333	62	45	mid	mid	ADJ
fueconorg-1333	62	46	-	-	ADJ
fueconorg-1333	62	47	level	level	ADJ
fueconorg-1333	62	48	managers	manager	NOUN
fueconorg-1333	62	49	,	,	PUNCT
fueconorg-1333	62	50	which	which	PRON
fueconorg-1333	62	51	is	be	AUX
fueconorg-1333	62	52	,	,	PUNCT
fueconorg-1333	62	53	in	in	ADP
fueconorg-1333	62	54	turn	turn	NOUN
fueconorg-1333	62	55	,	,	PUNCT
fueconorg-1333	62	56	three	three	NUM
fueconorg-1333	62	57	times	time	NOUN
fueconorg-1333	62	58	less	less	ADJ
fueconorg-1333	62	59	than	than	ADP
fueconorg-1333	62	60	the	the	DET
fueconorg-1333	62	61	damage	damage	NOUN
fueconorg-1333	62	62	made	make	VERB
fueconorg-1333	62	63	by	by	ADP
fueconorg-1333	62	64	senior	senior	ADJ
fueconorg-1333	62	65	managers	manager	NOUN
fueconorg-1333	62	66	and	and	CCONJ
fueconorg-1333	62	67	business	business	NOUN
fueconorg-1333	62	68	owners	owner	NOUN
fueconorg-1333	62	69	.	.	PUNCT
fueconorg-1333	63	1	this	this	PRON
fueconorg-1333	63	2	confirms	confirm	VERB
fueconorg-1333	63	3	the	the	DET
fueconorg-1333	63	4	fact	fact	NOUN
fueconorg-1333	63	5	that	that	SCONJ
fueconorg-1333	63	6	the	the	DET
fueconorg-1333	63	7	possibility	possibility	NOUN
fueconorg-1333	63	8	of	of	ADP
fueconorg-1333	63	9	committing	commit	VERB
fueconorg-1333	63	10	fraud	fraud	NOUN
fueconorg-1333	63	11	and	and	CCONJ
fueconorg-1333	63	12	the	the	DET
fueconorg-1333	63	13	seriousness	seriousness	NOUN
fueconorg-1333	63	14	of	of	ADP
fueconorg-1333	63	15	its	its	PRON
fueconorg-1333	63	16	consequences	consequence	NOUN
fueconorg-1333	63	17	are	be	AUX
fueconorg-1333	63	18	,	,	PUNCT
fueconorg-1333	63	19	in	in	ADP
fueconorg-1333	63	20	fact	fact	NOUN
fueconorg-1333	63	21	,	,	PUNCT
fueconorg-1333	63	22	determined	determine	VERB
fueconorg-1333	63	23	by	by	ADP
fueconorg-1333	63	24	the	the	DET
fueconorg-1333	63	25	availability	availability	NOUN
fueconorg-1333	63	26	of	of	ADP
fueconorg-1333	63	27	resources	resource	NOUN
fueconorg-1333	63	28	to	to	ADP
fueconorg-1333	63	29	perpetrators	perpetrator	NOUN
fueconorg-1333	63	30	[	[	X
fueconorg-1333	63	31	13	13	NUM
fueconorg-1333	63	32	,	,	PUNCT
fueconorg-1333	63	33	354	354	NUM
fueconorg-1333	63	34	]	]	PUNCT
fueconorg-1333	63	35	.	.	PUNCT
fueconorg-1333	64	1	recognizing	recognize	VERB
fueconorg-1333	64	2	this	this	DET
fueconorg-1333	64	3	situation	situation	NOUN
fueconorg-1333	64	4	,	,	PUNCT
fueconorg-1333	64	5	which	which	PRON
fueconorg-1333	64	6	has	have	AUX
fueconorg-1333	64	7	been	be	AUX
fueconorg-1333	64	8	present	present	ADJ
fueconorg-1333	64	9	for	for	ADP
fueconorg-1333	64	10	years	year	NOUN
fueconorg-1333	64	11	,	,	PUNCT
fueconorg-1333	64	12	company	company	NOUN
fueconorg-1333	64	13	investors	investor	NOUN
fueconorg-1333	64	14	,	,	PUNCT
fueconorg-1333	64	15	the	the	DET
fueconorg-1333	64	16	public	public	NOUN
fueconorg-1333	64	17	,	,	PUNCT
fueconorg-1333	64	18	and	and	CCONJ
fueconorg-1333	64	19	other	other	ADJ
fueconorg-1333	64	20	stakeholders	stakeholder	NOUN
fueconorg-1333	64	21	significantly	significantly	ADV
fueconorg-1333	64	22	lose	lose	VERB
fueconorg-1333	64	23	confidence	confidence	NOUN
fueconorg-1333	64	24	in	in	ADP
fueconorg-1333	64	25	the	the	DET
fueconorg-1333	64	26	management	management	NOUN
fueconorg-1333	64	27	of	of	ADP
fueconorg-1333	64	28	the	the	DET
fueconorg-1333	64	29	company	company	NOUN
fueconorg-1333	64	30	and	and	CCONJ
fueconorg-1333	64	31	the	the	DET
fueconorg-1333	64	32	way	way	NOUN
fueconorg-1333	64	33	they	they	PRON
fueconorg-1333	64	34	manage	manage	VERB
fueconorg-1333	64	35	,	,	PUNCT
fueconorg-1333	64	36	and	and	CCONJ
fueconorg-1333	64	37	become	become	VERB
fueconorg-1333	64	38	more	more	ADV
fueconorg-1333	64	39	sensitive	sensitive	ADJ
fueconorg-1333	64	40	to	to	ADP
fueconorg-1333	64	41	the	the	DET
fueconorg-1333	64	42	problems	problem	NOUN
fueconorg-1333	64	43	that	that	PRON
fueconorg-1333	64	44	occur	occur	VERB
fueconorg-1333	64	45	as	as	ADP
fueconorg-1333	64	46	a	a	DET
fueconorg-1333	64	47	result	result	NOUN
fueconorg-1333	64	48	of	of	ADP
fueconorg-1333	64	49	fraud	fraud	NOUN
fueconorg-1333	64	50	.	.	PUNCT
fueconorg-1333	65	1	in	in	ADP
fueconorg-1333	65	2	response	response	NOUN
fueconorg-1333	65	3	to	to	ADP
fueconorg-1333	65	4	this	this	PRON
fueconorg-1333	65	5	,	,	PUNCT
fueconorg-1333	65	6	they	they	PRON
fueconorg-1333	65	7	expect	expect	VERB
fueconorg-1333	65	8	the	the	DET
fueconorg-1333	65	9	company	company	NOUN
fueconorg-1333	65	10	to	to	PART
fueconorg-1333	65	11	take	take	VERB
fueconorg-1333	65	12	a	a	DET
fueconorg-1333	65	13	position	position	NOUN
fueconorg-1333	65	14	of	of	ADP
fueconorg-1333	65	15	“	"	PUNCT
fueconorg-1333	65	16	zero	zero	NUM
fueconorg-1333	65	17	tolerance	tolerance	NOUN
fueconorg-1333	65	18	to	to	PART
fueconorg-1333	65	19	fraud	fraud	VERB
fueconorg-1333	65	20	”	"	PUNCT
fueconorg-1333	66	1	[	[	X
fueconorg-1333	66	2	25	25	NUM
fueconorg-1333	66	3	,	,	PUNCT
fueconorg-1333	66	4	5	5	NUM
fueconorg-1333	66	5	]	]	PUNCT
fueconorg-1333	66	6	,	,	PUNCT
fueconorg-1333	66	7	and	and	CCONJ
fueconorg-1333	66	8	to	to	PART
fueconorg-1333	66	9	establish	establish	VERB
fueconorg-1333	66	10	mechanisms	mechanism	NOUN
fueconorg-1333	66	11	aimed	aim	VERB
fueconorg-1333	66	12	at	at	ADP
fueconorg-1333	66	13	preventing	prevent	VERB
fueconorg-1333	66	14	and	and	CCONJ
fueconorg-1333	66	15	detecting	detect	VERB
fueconorg-1333	66	16	fraud	fraud	NOUN
fueconorg-1333	66	17	,	,	PUNCT
fueconorg-1333	66	18	i.e.	i.e.	X
fueconorg-1333	66	19	fraud	fraud	NOUN
fueconorg-1333	66	20	risk	risk	NOUN
fueconorg-1333	66	21	management	management	NOUN
fueconorg-1333	66	22	.	.	PUNCT
fueconorg-1333	67	1	in	in	ADP
fueconorg-1333	67	2	this	this	DET
fueconorg-1333	67	3	regard	regard	NOUN
fueconorg-1333	67	4	,	,	PUNCT
fueconorg-1333	67	5	companies	company	NOUN
fueconorg-1333	67	6	need	need	VERB
fueconorg-1333	67	7	to	to	PART
fueconorg-1333	67	8	establish	establish	VERB
fueconorg-1333	67	9	an	an	DET
fueconorg-1333	67	10	adequate	adequate	ADJ
fueconorg-1333	67	11	framework	framework	NOUN
fueconorg-1333	67	12	,	,	PUNCT
fueconorg-1333	67	13	i.e.	i.e.	X
fueconorg-1333	67	14	fraud	fraud	NOUN
fueconorg-1333	67	15	risk	risk	NOUN
fueconorg-1333	67	16	management	management	NOUN
fueconorg-1333	67	17	program	program	NOUN
fueconorg-1333	67	18	,	,	PUNCT
fueconorg-1333	67	19	which	which	PRON
fueconorg-1333	67	20	involves	involve	VERB
fueconorg-1333	67	21	proper	proper	ADJ
fueconorg-1333	67	22	definition	definition	NOUN
fueconorg-1333	67	23	of	of	ADP
fueconorg-1333	67	24	policies	policy	NOUN
fueconorg-1333	67	25	that	that	PRON
fueconorg-1333	67	26	include	include	VERB
fueconorg-1333	67	27	expectations	expectation	NOUN
fueconorg-1333	67	28	of	of	ADP
fueconorg-1333	67	29	the	the	DET
fueconorg-1333	67	30	board	board	NOUN
fueconorg-1333	67	31	of	of	ADP
fueconorg-1333	67	32	directors	director	NOUN
fueconorg-1333	67	33	and	and	CCONJ
fueconorg-1333	67	34	management	management	NOUN
fueconorg-1333	67	35	in	in	ADP
fueconorg-1333	67	36	relation	relation	NOUN
fueconorg-1333	67	37	to	to	PART
fueconorg-1333	67	38	risk	risk	VERB
fueconorg-1333	67	39	management	management	NOUN
fueconorg-1333	67	40	.	.	PUNCT
fueconorg-1333	68	1	providing	provide	VERB
fueconorg-1333	68	2	such	such	DET
fueconorg-1333	68	3	a	a	DET
fueconorg-1333	68	4	program	program	NOUN
fueconorg-1333	68	5	involves	involve	VERB
fueconorg-1333	68	6	clear	clear	ADJ
fueconorg-1333	68	7	setting	setting	NOUN
fueconorg-1333	68	8	and	and	CCONJ
fueconorg-1333	68	9	understanding	understanding	NOUN
fueconorg-1333	68	10	of	of	ADP
fueconorg-1333	68	11	the	the	DET
fueconorg-1333	68	12	roles	role	NOUN
fueconorg-1333	68	13	and	and	CCONJ
fueconorg-1333	68	14	responsibilities	responsibility	NOUN
fueconorg-1333	68	15	of	of	ADP
fueconorg-1333	68	16	all	all	DET
fueconorg-1333	68	17	persons	person	NOUN
fueconorg-1333	68	18	in	in	ADP
fueconorg-1333	68	19	the	the	DET
fueconorg-1333	68	20	company	company	NOUN
fueconorg-1333	68	21	,	,	PUNCT
fueconorg-1333	68	22	at	at	ADP
fueconorg-1333	68	23	all	all	DET
fueconorg-1333	68	24	hierarchical	hierarchical	ADJ
fueconorg-1333	68	25	levels	level	NOUN
fueconorg-1333	68	26	,	,	PUNCT
fueconorg-1333	68	27	to	to	PART
fueconorg-1333	68	28	be	be	AUX
fueconorg-1333	68	29	achieved	achieve	VERB
fueconorg-1333	68	30	by	by	ADP
fueconorg-1333	68	31	establishing	establish	VERB
fueconorg-1333	68	32	policies	policy	NOUN
fueconorg-1333	68	33	,	,	PUNCT
fueconorg-1333	68	34	job	job	NOUN
fueconorg-1333	68	35	descriptions	description	NOUN
fueconorg-1333	68	36	,	,	PUNCT
fueconorg-1333	68	37	rules	rule	NOUN
fueconorg-1333	68	38	of	of	ADP
fueconorg-1333	68	39	work	work	NOUN
fueconorg-1333	68	40	,	,	PUNCT
fueconorg-1333	68	41	delegation	delegation	NOUN
fueconorg-1333	68	42	of	of	ADP
fueconorg-1333	68	43	authority	authority	NOUN
fueconorg-1333	68	44	,	,	PUNCT
fueconorg-1333	68	45	etc	etc	X
fueconorg-1333	68	46	.	.	X
fueconorg-1333	68	47	adequately	adequately	ADV
fueconorg-1333	68	48	established	establish	VERB
fueconorg-1333	68	49	fraud	fraud	NOUN
fueconorg-1333	68	50	risk	risk	NOUN
fueconorg-1333	68	51	management	management	NOUN
fueconorg-1333	68	52	process	process	NOUN
fueconorg-1333	68	53	involves	involve	VERB
fueconorg-1333	68	54	,	,	PUNCT
fueconorg-1333	68	55	first	first	ADV
fueconorg-1333	68	56	,	,	PUNCT
fueconorg-1333	68	57	periodic	periodic	ADJ
fueconorg-1333	68	58	assessment	assessment	NOUN
fueconorg-1333	68	59	of	of	ADP
fueconorg-1333	68	60	fraud	fraud	NOUN
fueconorg-1333	68	61	risk	risk	NOUN
fueconorg-1333	68	62	exposure	exposure	NOUN
fueconorg-1333	68	63	,	,	PUNCT
fueconorg-1333	68	64	in	in	ADP
fueconorg-1333	68	65	order	order	NOUN
fueconorg-1333	68	66	to	to	PART
fueconorg-1333	68	67	identify	identify	VERB
fueconorg-1333	68	68	potential	potential	ADJ
fueconorg-1333	68	69	events	event	NOUN
fueconorg-1333	68	70	whose	whose	DET
fueconorg-1333	68	71	occurrence	occurrence	NOUN
fueconorg-1333	68	72	the	the	DET
fueconorg-1333	68	73	company	company	NOUN
fueconorg-1333	68	74	should	should	AUX
fueconorg-1333	68	75	prevent	prevent	VERB
fueconorg-1333	68	76	.	.	PUNCT
fueconorg-1333	69	1	in	in	ADP
fueconorg-1333	69	2	this	this	DET
fueconorg-1333	69	3	regard	regard	NOUN
fueconorg-1333	69	4	,	,	PUNCT
fueconorg-1333	69	5	iia	iia	PROPN
fueconorg-1333	69	6	suggests	suggest	VERB
fueconorg-1333	69	7	that	that	SCONJ
fueconorg-1333	69	8	the	the	DET
fueconorg-1333	69	9	company	company	NOUN
fueconorg-1333	69	10	should	should	AUX
fueconorg-1333	69	11	:	:	PUNCT
fueconorg-1333	69	12	identify	identify	VERB
fueconorg-1333	69	13	relevant	relevant	ADJ
fueconorg-1333	69	14	fraud	fraud	NOUN
fueconorg-1333	69	15	risk	risk	NOUN
fueconorg-1333	69	16	factors	factor	NOUN
fueconorg-1333	69	17	,	,	PUNCT
fueconorg-1333	69	18	potential	potential	ADJ
fueconorg-1333	69	19	fraud	fraud	NOUN
fueconorg-1333	69	20	schemes	scheme	NOUN
fueconorg-1333	69	21	and	and	CCONJ
fueconorg-1333	69	22	rank	rank	VERB
fueconorg-1333	69	23	them	they	PRON
fueconorg-1333	69	24	based	base	VERB
fueconorg-1333	69	25	on	on	ADP
fueconorg-1333	69	26	the	the	DET
fueconorg-1333	69	27	probability	probability	NOUN
fueconorg-1333	69	28	of	of	ADP
fueconorg-1333	69	29	their	their	PRON
fueconorg-1333	69	30	occurrence	occurrence	NOUN
fueconorg-1333	69	31	,	,	PUNCT
fueconorg-1333	69	32	map	map	VERB
fueconorg-1333	69	33	existing	exist	VERB
fueconorg-1333	69	34	controls	control	NOUN
fueconorg-1333	69	35	and	and	CCONJ
fueconorg-1333	69	36	identify	identify	VERB
fueconorg-1333	69	37	the	the	DET
fueconorg-1333	69	38	existence	existence	NOUN
fueconorg-1333	69	39	of	of	ADP
fueconorg-1333	69	40	gaps	gap	NOUN
fueconorg-1333	69	41	,	,	PUNCT
fueconorg-1333	69	42	test	test	VERB
fueconorg-1333	69	43	the	the	DET
fueconorg-1333	69	44	effectiveness	effectiveness	NOUN
fueconorg-1333	69	45	of	of	ADP
fueconorg-1333	69	46	controls	control	NOUN
fueconorg-1333	69	47	aimed	aim	VERB
fueconorg-1333	69	48	at	at	ADP
fueconorg-1333	69	49	preventing	prevent	VERB
fueconorg-1333	69	50	and	and	CCONJ
fueconorg-1333	69	51	detecting	detect	VERB
fueconorg-1333	69	52	fraud	fraud	NOUN
fueconorg-1333	69	53	,	,	PUNCT
fueconorg-1333	69	54	and	and	CCONJ
fueconorg-1333	69	55	document	document	NOUN
fueconorg-1333	69	56	and	and	CCONJ
fueconorg-1333	69	57	report	report	NOUN
fueconorg-1333	69	58	on	on	ADP
fueconorg-1333	69	59	the	the	DET
fueconorg-1333	69	60	completed	complete	VERB
fueconorg-1333	69	61	risk	risk	NOUN
fueconorg-1333	69	62	assessment	assessment	NOUN
fueconorg-1333	69	63	.	.	PUNCT
fueconorg-1333	70	1	on	on	ADP
fueconorg-1333	70	2	this	this	DET
fueconorg-1333	70	3	basis	basis	NOUN
fueconorg-1333	70	4	,	,	PUNCT
fueconorg-1333	70	5	it	it	PRON
fueconorg-1333	70	6	is	be	AUX
fueconorg-1333	70	7	necessary	necessary	ADJ
fueconorg-1333	70	8	to	to	PART
fueconorg-1333	70	9	establish	establish	VERB
fueconorg-1333	70	10	preventive	preventive	ADJ
fueconorg-1333	70	11	mechanisms	mechanism	NOUN
fueconorg-1333	70	12	,	,	PUNCT
fueconorg-1333	70	13	in	in	ADP
fueconorg-1333	70	14	order	order	NOUN
fueconorg-1333	70	15	to	to	PART
fueconorg-1333	70	16	avoid	avoid	VERB
fueconorg-1333	70	17	potential	potential	ADJ
fueconorg-1333	70	18	risk	risk	NOUN
fueconorg-1333	70	19	events	event	NOUN
fueconorg-1333	70	20	and	and	CCONJ
fueconorg-1333	70	21	mitigate	mitigate	VERB
fueconorg-1333	70	22	possible	possible	ADJ
fueconorg-1333	70	23	negative	negative	ADJ
fueconorg-1333	70	24	consequences	consequence	NOUN
fueconorg-1333	70	25	for	for	ADP
fueconorg-1333	70	26	the	the	DET
fueconorg-1333	70	27	company	company	NOUN
fueconorg-1333	70	28	.	.	PUNCT
fueconorg-1333	71	1	although	although	SCONJ
fueconorg-1333	71	2	the	the	DET
fueconorg-1333	71	3	company	company	NOUN
fueconorg-1333	71	4	can	can	AUX
fueconorg-1333	71	5	never	never	ADV
fueconorg-1333	71	6	minimize	minimize	VERB
fueconorg-1333	71	7	the	the	DET
fueconorg-1333	71	8	risk	risk	NOUN
fueconorg-1333	71	9	of	of	ADP
fueconorg-1333	71	10	fraud	fraud	NOUN
fueconorg-1333	71	11	to	to	ADP
fueconorg-1333	71	12	zero	zero	NUM
fueconorg-1333	71	13	,	,	PUNCT
fueconorg-1333	71	14	the	the	DET
fueconorg-1333	71	15	establishment	establishment	NOUN
fueconorg-1333	71	16	of	of	ADP
fueconorg-1333	71	17	mechanisms	mechanism	NOUN
fueconorg-1333	71	18	and	and	CCONJ
fueconorg-1333	71	19	activities	activity	NOUN
fueconorg-1333	71	20	,	,	PUNCT
fueconorg-1333	71	21	aimed	aim	VERB
fueconorg-1333	71	22	at	at	ADP
fueconorg-1333	71	23	preventing	prevent	VERB
fueconorg-1333	71	24	fraud	fraud	NOUN
fueconorg-1333	71	25	and	and	CCONJ
fueconorg-1333	71	26	reducing	reduce	VERB
fueconorg-1333	71	27	the	the	DET
fueconorg-1333	71	28	negative	negative	ADJ
fueconorg-1333	71	29	consequences	consequence	NOUN
fueconorg-1333	71	30	,	,	PUNCT
fueconorg-1333	71	31	is	be	AUX
fueconorg-1333	71	32	of	of	ADP
fueconorg-1333	71	33	great	great	ADJ
fueconorg-1333	71	34	importance	importance	NOUN
fueconorg-1333	71	35	.	.	PUNCT
fueconorg-1333	72	1	the	the	DET
fueconorg-1333	72	2	basis	basis	NOUN
fueconorg-1333	72	3	of	of	ADP
fueconorg-1333	72	4	good	good	ADJ
fueconorg-1333	72	5	prevention	prevention	NOUN
fueconorg-1333	72	6	of	of	ADP
fueconorg-1333	72	7	fraud	fraud	NOUN
fueconorg-1333	72	8	,	,	PUNCT
fueconorg-1333	72	9	above	above	ADP
fueconorg-1333	72	10	all	all	PRON
fueconorg-1333	72	11	,	,	PUNCT
fueconorg-1333	72	12	lies	lie	VERB
fueconorg-1333	72	13	in	in	ADP
fueconorg-1333	72	14	raising	raise	VERB
fueconorg-1333	72	15	the	the	DET
fueconorg-1333	72	16	awareness	awareness	NOUN
fueconorg-1333	72	17	of	of	ADP
fueconorg-1333	72	18	all	all	DET
fueconorg-1333	72	19	employees	employee	NOUN
fueconorg-1333	72	20	on	on	ADP
fueconorg-1333	72	21	the	the	DET
fueconorg-1333	72	22	established	establish	VERB
fueconorg-1333	72	23	fraud	fraud	NOUN
fueconorg-1333	72	24	risk	risk	NOUN
fueconorg-1333	72	25	management	management	NOUN
fueconorg-1333	72	26	process	process	NOUN
fueconorg-1333	72	27	,	,	PUNCT
fueconorg-1333	72	28	communication	communication	NOUN
fueconorg-1333	72	29	of	of	ADP
fueconorg-1333	72	30	efforts	effort	NOUN
fueconorg-1333	72	31	aimed	aim	VERB
fueconorg-1333	72	32	at	at	ADP
fueconorg-1333	72	33	preventing	prevent	VERB
fueconorg-1333	72	34	the	the	DET
fueconorg-1333	72	35	occurrence	occurrence	NOUN
fueconorg-1333	72	36	of	of	ADP
fueconorg-1333	72	37	fraud	fraud	NOUN
fueconorg-1333	72	38	,	,	PUNCT
fueconorg-1333	72	39	and	and	CCONJ
fueconorg-1333	72	40	the	the	DET
fueconorg-1333	72	41	possibility	possibility	NOUN
fueconorg-1333	72	42	of	of	ADP
fueconorg-1333	72	43	starting	start	VERB
fueconorg-1333	72	44	potential	potential	ADJ
fueconorg-1333	72	45	disciplinary	disciplinary	ADJ
fueconorg-1333	72	46	and	and	CCONJ
fueconorg-1333	72	47	criminal	criminal	ADJ
fueconorg-1333	72	48	proceedings	proceeding	NOUN
fueconorg-1333	72	49	against	against	ADP
fueconorg-1333	72	50	the	the	DET
fueconorg-1333	72	51	perpetrators	perpetrator	NOUN
fueconorg-1333	72	52	.	.	PUNCT
fueconorg-1333	73	1	establishment	establishment	NOUN
fueconorg-1333	73	2	of	of	ADP
fueconorg-1333	73	3	fraud	fraud	NOUN
fueconorg-1333	73	4	detection	detection	NOUN
fueconorg-1333	73	5	techniques	technique	NOUN
fueconorg-1333	73	6	is	be	AUX
fueconorg-1333	73	7	done	do	VERB
fueconorg-1333	73	8	in	in	ADP
fueconorg-1333	73	9	cases	case	NOUN
fueconorg-1333	73	10	when	when	SCONJ
fueconorg-1333	73	11	preventive	preventive	ADJ
fueconorg-1333	73	12	measures	measure	NOUN
fueconorg-1333	73	13	have	have	AUX
fueconorg-1333	73	14	not	not	PART
fueconorg-1333	73	15	yielded	yield	VERB
fueconorg-1333	73	16	a	a	DET
fueconorg-1333	73	17	result	result	NOUN
fueconorg-1333	73	18	,	,	PUNCT
fueconorg-1333	73	19	i.e.	i.e.	X
fueconorg-1333	73	20	when	when	SCONJ
fueconorg-1333	73	21	the	the	DET
fueconorg-1333	73	22	fraud	fraud	NOUN
fueconorg-1333	73	23	occurred	occur	VERB
fueconorg-1333	73	24	.	.	PUNCT
fueconorg-1333	74	1	in	in	ADP
fueconorg-1333	74	2	this	this	DET
fueconorg-1333	74	3	respect	respect	NOUN
fueconorg-1333	74	4	,	,	PUNCT
fueconorg-1333	74	5	companies	company	NOUN
fueconorg-1333	74	6	rely	rely	VERB
fueconorg-1333	74	7	on	on	ADP
fueconorg-1333	74	8	techniques	technique	NOUN
fueconorg-1333	74	9	aimed	aim	VERB
fueconorg-1333	74	10	at	at	ADP
fueconorg-1333	74	11	recognizing	recognize	VERB
fueconorg-1333	74	12	the	the	DET
fueconorg-1333	74	13	signs	sign	NOUN
fueconorg-1333	74	14	of	of	ADP
fueconorg-1333	74	15	occurrence	occurrence	NOUN
fueconorg-1333	74	16	of	of	ADP
fueconorg-1333	74	17	fraud	fraud	NOUN
fueconorg-1333	74	18	,	,	PUNCT
fueconorg-1333	74	19	and	and	CCONJ
fueconorg-1333	74	20	they	they	PRON
fueconorg-1333	74	21	,	,	PUNCT
fueconorg-1333	74	22	as	as	ADP
fueconorg-1333	74	23	such	such	ADJ
fueconorg-1333	74	24	,	,	PUNCT
fueconorg-1333	74	25	must	must	AUX
fueconorg-1333	74	26	be	be	AUX
fueconorg-1333	74	27	flexible	flexible	ADJ
fueconorg-1333	74	28	and	and	CCONJ
fueconorg-1333	74	29	adaptable	adaptable	ADJ
fueconorg-1333	74	30	to	to	ADP
fueconorg-1333	74	31	variable	variable	ADJ
fueconorg-1333	74	32	risk	risk	NOUN
fueconorg-1333	74	33	environment	environment	NOUN
fueconorg-1333	74	34	.	.	PUNCT
fueconorg-1333	75	1	finally	finally	ADV
fueconorg-1333	75	2	,	,	PUNCT
fueconorg-1333	75	3	establishment	establishment	NOUN
fueconorg-1333	75	4	of	of	ADP
fueconorg-1333	75	5	a	a	DET
fueconorg-1333	75	6	coordinated	coordinated	ADJ
fueconorg-1333	75	7	process	process	NOUN
fueconorg-1333	75	8	of	of	ADP
fueconorg-1333	75	9	investigating	investigate	VERB
fueconorg-1333	75	10	fraud	fraud	NOUN
fueconorg-1333	75	11	is	be	AUX
fueconorg-1333	75	12	aimed	aim	VERB
fueconorg-1333	75	13	at	at	ADP
fueconorg-1333	75	14	revealing	reveal	VERB
fueconorg-1333	75	15	the	the	DET
fueconorg-1333	75	16	nature	nature	NOUN
fueconorg-1333	75	17	and	and	CCONJ
fueconorg-1333	75	18	extent	extent	NOUN
fueconorg-1333	75	19	of	of	ADP
fueconorg-1333	75	20	fraudulent	fraudulent	ADJ
fueconorg-1333	75	21	activity	activity	NOUN
fueconorg-1333	75	22	,	,	PUNCT
fueconorg-1333	75	23	and	and	CCONJ
fueconorg-1333	75	24	involves	involve	VERB
fueconorg-1333	75	25	performing	perform	VERB
fueconorg-1333	75	26	contribution	contribution	NOUN
fueconorg-1333	75	27	of	of	ADP
fueconorg-1333	75	28	internal	internal	ADJ
fueconorg-1333	75	29	audit	audit	NOUN
fueconorg-1333	75	30	in	in	ADP
fueconorg-1333	75	31	the	the	DET
fueconorg-1333	75	32	fight	fight	NOUN
fueconorg-1333	75	33	against	against	ADP
fueconorg-1333	75	34	fraud	fraud	NOUN
fueconorg-1333	75	35	301	301	NUM
fueconorg-1333	75	36	procedures	procedure	NOUN
fueconorg-1333	75	37	to	to	PART
fueconorg-1333	75	38	obtain	obtain	VERB
fueconorg-1333	75	39	information	information	NOUN
fueconorg-1333	75	40	and	and	CCONJ
fueconorg-1333	75	41	specific	specific	ADJ
fueconorg-1333	75	42	details	detail	NOUN
fueconorg-1333	75	43	that	that	PRON
fueconorg-1333	75	44	would	would	AUX
fueconorg-1333	75	45	indicate	indicate	VERB
fueconorg-1333	75	46	whether	whether	SCONJ
fueconorg-1333	75	47	the	the	DET
fueconorg-1333	75	48	fraud	fraud	NOUN
fueconorg-1333	75	49	occurred	occur	VERB
fueconorg-1333	75	50	,	,	PUNCT
fueconorg-1333	75	51	the	the	DET
fueconorg-1333	75	52	loss	loss	NOUN
fueconorg-1333	75	53	which	which	PRON
fueconorg-1333	75	54	the	the	DET
fueconorg-1333	75	55	company	company	NOUN
fueconorg-1333	75	56	is	be	AUX
fueconorg-1333	75	57	exposed	expose	VERB
fueconorg-1333	75	58	to	to	ADP
fueconorg-1333	75	59	due	due	ADP
fueconorg-1333	75	60	to	to	ADP
fueconorg-1333	75	61	fraud	fraud	NOUN
fueconorg-1333	75	62	,	,	PUNCT
fueconorg-1333	75	63	persons	person	NOUN
fueconorg-1333	75	64	involved	involve	VERB
fueconorg-1333	75	65	in	in	ADP
fueconorg-1333	75	66	the	the	DET
fueconorg-1333	75	67	fraud	fraud	NOUN
fueconorg-1333	75	68	,	,	PUNCT
fueconorg-1333	75	69	and	and	CCONJ
fueconorg-1333	75	70	the	the	DET
fueconorg-1333	75	71	way	way	NOUN
fueconorg-1333	75	72	in	in	ADP
fueconorg-1333	75	73	which	which	PRON
fueconorg-1333	75	74	the	the	DET
fueconorg-1333	75	75	fraud	fraud	NOUN
fueconorg-1333	75	76	occurred	occur	VERB
fueconorg-1333	75	77	.	.	PUNCT
fueconorg-1333	76	1	the	the	DET
fueconorg-1333	76	2	fact	fact	NOUN
fueconorg-1333	76	3	is	be	AUX
fueconorg-1333	76	4	that	that	SCONJ
fueconorg-1333	76	5	some	some	DET
fueconorg-1333	76	6	cases	case	NOUN
fueconorg-1333	76	7	of	of	ADP
fueconorg-1333	76	8	fraud	fraud	NOUN
fueconorg-1333	76	9	are	be	AUX
fueconorg-1333	76	10	difficult	difficult	ADJ
fueconorg-1333	76	11	to	to	PART
fueconorg-1333	76	12	prevent	prevent	VERB
fueconorg-1333	76	13	,	,	PUNCT
fueconorg-1333	76	14	because	because	SCONJ
fueconorg-1333	76	15	they	they	PRON
fueconorg-1333	76	16	are	be	AUX
fueconorg-1333	76	17	carried	carry	VERB
fueconorg-1333	76	18	out	out	ADP
fueconorg-1333	76	19	in	in	ADP
fueconorg-1333	76	20	collusion	collusion	NOUN
fueconorg-1333	76	21	,	,	PUNCT
fueconorg-1333	76	22	with	with	ADP
fueconorg-1333	76	23	careful	careful	ADJ
fueconorg-1333	76	24	removal	removal	NOUN
fueconorg-1333	76	25	of	of	ADP
fueconorg-1333	76	26	evidence	evidence	NOUN
fueconorg-1333	76	27	.	.	PUNCT
fueconorg-1333	77	1	however	however	ADV
fueconorg-1333	77	2	,	,	PUNCT
fueconorg-1333	77	3	well	well	ADV
fueconorg-1333	77	4	-	-	PUNCT
fueconorg-1333	77	5	designed	design	VERB
fueconorg-1333	77	6	and	and	CCONJ
fueconorg-1333	77	7	consistently	consistently	ADV
fueconorg-1333	77	8	applied	apply	VERB
fueconorg-1333	77	9	procedures	procedure	NOUN
fueconorg-1333	77	10	of	of	ADP
fueconorg-1333	77	11	fraud	fraud	NOUN
fueconorg-1333	77	12	risk	risk	NOUN
fueconorg-1333	77	13	management	management	NOUN
fueconorg-1333	77	14	may	may	AUX
fueconorg-1333	77	15	in	in	ADP
fueconorg-1333	77	16	a	a	DET
fueconorg-1333	77	17	number	number	NOUN
fueconorg-1333	77	18	of	of	ADP
fueconorg-1333	77	19	cases	case	NOUN
fueconorg-1333	77	20	deter	deter	VERB
fueconorg-1333	77	21	people	people	NOUN
fueconorg-1333	77	22	who	who	PRON
fueconorg-1333	77	23	have	have	VERB
fueconorg-1333	77	24	the	the	DET
fueconorg-1333	77	25	ability	ability	NOUN
fueconorg-1333	77	26	to	to	PART
fueconorg-1333	77	27	commit	commit	VERB
fueconorg-1333	77	28	fraud	fraud	NOUN
fueconorg-1333	77	29	[	[	X
fueconorg-1333	77	30	29	29	NUM
fueconorg-1333	77	31	,	,	PUNCT
fueconorg-1333	77	32	12	12	NUM
fueconorg-1333	77	33	]	]	PUNCT
fueconorg-1333	77	34	.	.	PUNCT
fueconorg-1333	78	1	2	2	X
fueconorg-1333	78	2	.	.	X
fueconorg-1333	78	3	effectiveness	effectiveness	NOUN
fueconorg-1333	78	4	of	of	ADP
fueconorg-1333	78	5	internal	internal	ADJ
fueconorg-1333	78	6	audit	audit	NOUN
fueconorg-1333	78	7	in	in	ADP
fueconorg-1333	78	8	fraud	fraud	NOUN
fueconorg-1333	78	9	risk	risk	NOUN
fueconorg-1333	78	10	management	management	NOUN
fueconorg-1333	78	11	at	at	ADP
fueconorg-1333	78	12	today	today	NOUN
fueconorg-1333	78	13	’s	’s	PART
fueconorg-1333	78	14	level	level	NOUN
fueconorg-1333	78	15	of	of	ADP
fueconorg-1333	78	16	development	development	NOUN
fueconorg-1333	78	17	,	,	PUNCT
fueconorg-1333	78	18	internal	internal	ADJ
fueconorg-1333	78	19	audit	audit	NOUN
fueconorg-1333	78	20	is	be	AUX
fueconorg-1333	78	21	a	a	DET
fueconorg-1333	78	22	key	key	ADJ
fueconorg-1333	78	23	participant	participant	NOUN
fueconorg-1333	78	24	in	in	ADP
fueconorg-1333	78	25	the	the	DET
fueconorg-1333	78	26	system	system	NOUN
fueconorg-1333	78	27	of	of	ADP
fueconorg-1333	78	28	corporate	corporate	ADJ
fueconorg-1333	78	29	governance	governance	NOUN
fueconorg-1333	78	30	.	.	PUNCT
fueconorg-1333	79	1	by	by	ADP
fueconorg-1333	79	2	introducing	introduce	VERB
fueconorg-1333	79	3	a	a	DET
fueconorg-1333	79	4	systematic	systematic	ADJ
fueconorg-1333	79	5	and	and	CCONJ
fueconorg-1333	79	6	disciplined	disciplined	ADJ
fueconorg-1333	79	7	approach	approach	NOUN
fueconorg-1333	79	8	,	,	PUNCT
fueconorg-1333	79	9	internal	internal	ADJ
fueconorg-1333	79	10	audit	audit	NOUN
fueconorg-1333	79	11	is	be	AUX
fueconorg-1333	79	12	aimed	aim	VERB
fueconorg-1333	79	13	at	at	ADP
fueconorg-1333	79	14	supporting	support	VERB
fueconorg-1333	79	15	and	and	CCONJ
fueconorg-1333	79	16	strengthening	strengthen	VERB
fueconorg-1333	79	17	the	the	DET
fueconorg-1333	79	18	mechanisms	mechanism	NOUN
fueconorg-1333	79	19	of	of	ADP
fueconorg-1333	79	20	company	company	NOUN
fueconorg-1333	79	21	management	management	NOUN
fueconorg-1333	79	22	,	,	PUNCT
fueconorg-1333	79	23	as	as	ADV
fueconorg-1333	79	24	well	well	ADV
fueconorg-1333	79	25	as	as	ADP
fueconorg-1333	79	26	assessing	assess	VERB
fueconorg-1333	79	27	and	and	CCONJ
fueconorg-1333	79	28	improving	improve	VERB
fueconorg-1333	79	29	the	the	DET
fueconorg-1333	79	30	effectiveness	effectiveness	NOUN
fueconorg-1333	79	31	of	of	ADP
fueconorg-1333	79	32	risk	risk	NOUN
fueconorg-1333	79	33	management	management	NOUN
fueconorg-1333	79	34	and	and	CCONJ
fueconorg-1333	79	35	control	control	NOUN
fueconorg-1333	79	36	processes	process	NOUN
fueconorg-1333	79	37	[	[	X
fueconorg-1333	79	38	28	28	NUM
fueconorg-1333	79	39	]	]	PUNCT
fueconorg-1333	79	40	.	.	PUNCT
fueconorg-1333	80	1	more	more	ADV
fueconorg-1333	80	2	specifically	specifically	ADV
fueconorg-1333	80	3	,	,	PUNCT
fueconorg-1333	80	4	internal	internal	ADJ
fueconorg-1333	80	5	audit	audit	NOUN
fueconorg-1333	80	6	is	be	AUX
fueconorg-1333	80	7	expected	expect	VERB
fueconorg-1333	80	8	to	to	PART
fueconorg-1333	80	9	be	be	AUX
fueconorg-1333	80	10	focused	focus	VERB
fueconorg-1333	80	11	on	on	ADP
fueconorg-1333	80	12	assessing	assess	VERB
fueconorg-1333	80	13	the	the	DET
fueconorg-1333	80	14	risks	risk	NOUN
fueconorg-1333	80	15	that	that	PRON
fueconorg-1333	80	16	could	could	AUX
fueconorg-1333	80	17	adversely	adversely	ADV
fueconorg-1333	80	18	affect	affect	VERB
fueconorg-1333	80	19	the	the	DET
fueconorg-1333	80	20	organization	organization	NOUN
fueconorg-1333	80	21	,	,	PUNCT
fueconorg-1333	80	22	as	as	ADV
fueconorg-1333	80	23	well	well	ADV
fueconorg-1333	80	24	as	as	ADP
fueconorg-1333	80	25	on	on	ADP
fueconorg-1333	80	26	the	the	DET
fueconorg-1333	80	27	establishment	establishment	NOUN
fueconorg-1333	80	28	of	of	ADP
fueconorg-1333	80	29	a	a	DET
fueconorg-1333	80	30	mechanism	mechanism	NOUN
fueconorg-1333	80	31	that	that	PRON
fueconorg-1333	80	32	will	will	AUX
fueconorg-1333	80	33	monitor	monitor	VERB
fueconorg-1333	80	34	and	and	CCONJ
fueconorg-1333	80	35	control	control	VERB
fueconorg-1333	80	36	that	that	DET
fueconorg-1333	80	37	risk	risk	NOUN
fueconorg-1333	80	38	,	,	PUNCT
fueconorg-1333	80	39	with	with	ADP
fueconorg-1333	80	40	a	a	DET
fueconorg-1333	80	41	view	view	NOUN
fueconorg-1333	80	42	to	to	ADP
fueconorg-1333	80	43	its	its	PRON
fueconorg-1333	80	44	elimination	elimination	NOUN
fueconorg-1333	80	45	,	,	PUNCT
fueconorg-1333	80	46	or	or	CCONJ
fueconorg-1333	80	47	,	,	PUNCT
fueconorg-1333	80	48	at	at	ADP
fueconorg-1333	80	49	least	least	ADJ
fueconorg-1333	80	50	,	,	PUNCT
fueconorg-1333	80	51	reduction	reduction	NOUN
fueconorg-1333	80	52	[	[	X
fueconorg-1333	80	53	9	9	NUM
fueconorg-1333	80	54	,	,	PUNCT
fueconorg-1333	80	55	354	354	NUM
fueconorg-1333	80	56	]	]	PUNCT
fueconorg-1333	80	57	.	.	PUNCT
fueconorg-1333	81	1	this	this	DET
fueconorg-1333	81	2	role	role	NOUN
fueconorg-1333	81	3	of	of	ADP
fueconorg-1333	81	4	internal	internal	ADJ
fueconorg-1333	81	5	audit	audit	NOUN
fueconorg-1333	81	6	means	mean	VERB
fueconorg-1333	81	7	that	that	SCONJ
fueconorg-1333	81	8	it	it	PRON
fueconorg-1333	81	9	is	be	AUX
fueconorg-1333	81	10	a	a	DET
fueconorg-1333	81	11	function	function	NOUN
fueconorg-1333	81	12	that	that	PRON
fueconorg-1333	81	13	knows	know	VERB
fueconorg-1333	81	14	all	all	DET
fueconorg-1333	81	15	the	the	DET
fueconorg-1333	81	16	processes	process	NOUN
fueconorg-1333	81	17	in	in	ADP
fueconorg-1333	81	18	the	the	DET
fueconorg-1333	81	19	company	company	NOUN
fueconorg-1333	81	20	,	,	PUNCT
fueconorg-1333	81	21	the	the	DET
fueconorg-1333	81	22	risks	risk	NOUN
fueconorg-1333	81	23	to	to	PART
fueconorg-1333	81	24	which	which	PRON
fueconorg-1333	81	25	the	the	DET
fueconorg-1333	81	26	company	company	NOUN
fueconorg-1333	81	27	is	be	AUX
fueconorg-1333	81	28	exposed	expose	VERB
fueconorg-1333	81	29	,	,	PUNCT
fueconorg-1333	81	30	and	and	CCONJ
fueconorg-1333	81	31	internal	internal	ADJ
fueconorg-1333	81	32	control	control	NOUN
fueconorg-1333	81	33	and	and	CCONJ
fueconorg-1333	81	34	the	the	DET
fueconorg-1333	81	35	persons	person	NOUN
fueconorg-1333	81	36	who	who	PRON
fueconorg-1333	81	37	carry	carry	VERB
fueconorg-1333	81	38	out	out	ADP
fueconorg-1333	81	39	this	this	DET
fueconorg-1333	81	40	control	control	NOUN
fueconorg-1333	81	41	,	,	PUNCT
fueconorg-1333	81	42	which	which	PRON
fueconorg-1333	81	43	is	be	AUX
fueconorg-1333	81	44	why	why	SCONJ
fueconorg-1333	81	45	its	its	PRON
fueconorg-1333	81	46	potential	potential	NOUN
fueconorg-1333	81	47	and	and	CCONJ
fueconorg-1333	81	48	ability	ability	NOUN
fueconorg-1333	81	49	to	to	PART
fueconorg-1333	81	50	achieve	achieve	VERB
fueconorg-1333	81	51	high	high	ADJ
fueconorg-1333	81	52	effectiveness	effectiveness	NOUN
fueconorg-1333	81	53	in	in	ADP
fueconorg-1333	81	54	preventing	prevent	VERB
fueconorg-1333	81	55	and	and	CCONJ
fueconorg-1333	81	56	detecting	detect	VERB
fueconorg-1333	81	57	fraud	fraud	NOUN
fueconorg-1333	81	58	is	be	AUX
fueconorg-1333	81	59	recognized	recognize	VERB
fueconorg-1333	81	60	.	.	PUNCT
fueconorg-1333	82	1	in	in	ADP
fueconorg-1333	82	2	this	this	DET
fueconorg-1333	82	3	respect	respect	NOUN
fueconorg-1333	82	4	,	,	PUNCT
fueconorg-1333	82	5	the	the	DET
fueconorg-1333	82	6	iia	iia	NOUN
fueconorg-1333	82	7	standards	standard	NOUN
fueconorg-1333	82	8	oblige	oblige	VERB
fueconorg-1333	82	9	internal	internal	ADJ
fueconorg-1333	82	10	audit	audit	NOUN
fueconorg-1333	82	11	to	to	ADP
fueconorg-1333	82	12	,	,	PUNCT
fueconorg-1333	82	13	“	"	PUNCT
fueconorg-1333	82	14	in	in	ADP
fueconorg-1333	82	15	determining	determine	VERB
fueconorg-1333	82	16	the	the	DET
fueconorg-1333	82	17	objectives	objective	NOUN
fueconorg-1333	82	18	of	of	ADP
fueconorg-1333	82	19	its	its	PRON
fueconorg-1333	82	20	engagement	engagement	NOUN
fueconorg-1333	82	21	,	,	PUNCT
fueconorg-1333	82	22	assess	assess	VERB
fueconorg-1333	82	23	and	and	CCONJ
fueconorg-1333	82	24	take	take	VERB
fueconorg-1333	82	25	into	into	ADP
fueconorg-1333	82	26	account	account	NOUN
fueconorg-1333	82	27	the	the	DET
fueconorg-1333	82	28	potential	potential	ADJ
fueconorg-1333	82	29	possibility	possibility	NOUN
fueconorg-1333	82	30	of	of	ADP
fueconorg-1333	82	31	fraud	fraud	NOUN
fueconorg-1333	82	32	”	"	PUNCT
fueconorg-1333	82	33	(	(	PUNCT
fueconorg-1333	82	34	isppia	isppia	NOUN
fueconorg-1333	82	35	2210.a2	2210.a2	NOUN
fueconorg-1333	82	36	)	)	PUNCT
fueconorg-1333	82	37	and	and	CCONJ
fueconorg-1333	82	38	“	"	PUNCT
fueconorg-1333	82	39	...	...	PUNCT
fueconorg-1333	82	40	assess	assess	VERB
fueconorg-1333	82	41	the	the	DET
fueconorg-1333	82	42	way	way	NOUN
fueconorg-1333	82	43	in	in	ADP
fueconorg-1333	82	44	which	which	PRON
fueconorg-1333	82	45	the	the	DET
fueconorg-1333	82	46	company	company	NOUN
fueconorg-1333	82	47	manages	manage	VERB
fueconorg-1333	82	48	the	the	DET
fueconorg-1333	82	49	risk	risk	NOUN
fueconorg-1333	82	50	of	of	ADP
fueconorg-1333	82	51	fraud	fraud	NOUN
fueconorg-1333	82	52	”	"	PUNCT
fueconorg-1333	82	53	(	(	PUNCT
fueconorg-1333	82	54	isppia	isppia	DET
fueconorg-1333	82	55	2120.a1	2120.a1	NOUN
fueconorg-1333	82	56	)	)	PUNCT
fueconorg-1333	82	57	.	.	PUNCT
fueconorg-1333	83	1	for	for	ADP
fueconorg-1333	83	2	these	these	DET
fueconorg-1333	83	3	reasons	reason	NOUN
fueconorg-1333	83	4	,	,	PUNCT
fueconorg-1333	83	5	today	today	NOUN
fueconorg-1333	83	6	,	,	PUNCT
fueconorg-1333	83	7	the	the	DET
fueconorg-1333	83	8	companies	company	NOUN
fueconorg-1333	83	9	increasingly	increasingly	ADV
fueconorg-1333	83	10	focus	focus	VERB
fueconorg-1333	83	11	their	their	PRON
fueconorg-1333	83	12	programs	program	NOUN
fueconorg-1333	83	13	,	,	PUNCT
fueconorg-1333	83	14	aimed	aim	VERB
fueconorg-1333	83	15	at	at	ADP
fueconorg-1333	83	16	reducing	reduce	VERB
fueconorg-1333	83	17	fraud	fraud	NOUN
fueconorg-1333	83	18	,	,	PUNCT
fueconorg-1333	83	19	on	on	ADP
fueconorg-1333	83	20	internal	internal	ADJ
fueconorg-1333	83	21	audit	audit	NOUN
fueconorg-1333	83	22	,	,	PUNCT
fueconorg-1333	83	23	which	which	PRON
fueconorg-1333	83	24	is	be	AUX
fueconorg-1333	83	25	seen	see	VERB
fueconorg-1333	83	26	as	as	ADP
fueconorg-1333	83	27	the	the	DET
fueconorg-1333	83	28	first	first	ADJ
fueconorg-1333	83	29	line	line	NOUN
fueconorg-1333	83	30	of	of	ADP
fueconorg-1333	83	31	defence	defence	NOUN
fueconorg-1333	83	32	,	,	PUNCT
fueconorg-1333	83	33	i.e.	i.e.	X
fueconorg-1333	83	34	significant	significant	ADJ
fueconorg-1333	83	35	management	management	NOUN
fueconorg-1333	83	36	tool	tool	NOUN
fueconorg-1333	83	37	that	that	PRON
fueconorg-1333	83	38	ensures	ensure	VERB
fueconorg-1333	83	39	the	the	DET
fueconorg-1333	83	40	protection	protection	NOUN
fueconorg-1333	83	41	of	of	ADP
fueconorg-1333	83	42	the	the	DET
fueconorg-1333	83	43	company	company	NOUN
fueconorg-1333	83	44	from	from	ADP
fueconorg-1333	83	45	internal	internal	ADJ
fueconorg-1333	83	46	criminal	criminal	ADJ
fueconorg-1333	83	47	behaviour	behaviour	NOUN
fueconorg-1333	83	48	[	[	X
fueconorg-1333	83	49	22	22	NUM
fueconorg-1333	83	50	]	]	PUNCT
fueconorg-1333	83	51	.	.	PUNCT
fueconorg-1333	84	1	the	the	DET
fueconorg-1333	84	2	expectations	expectation	NOUN
fueconorg-1333	84	3	that	that	PRON
fueconorg-1333	84	4	are	be	AUX
fueconorg-1333	84	5	put	put	VERB
fueconorg-1333	84	6	before	before	ADP
fueconorg-1333	84	7	internal	internal	ADJ
fueconorg-1333	84	8	audit	audit	NOUN
fueconorg-1333	84	9	are	be	AUX
fueconorg-1333	84	10	related	relate	VERB
fueconorg-1333	84	11	to	to	ADP
fueconorg-1333	84	12	the	the	DET
fueconorg-1333	84	13	investigation	investigation	NOUN
fueconorg-1333	84	14	of	of	ADP
fueconorg-1333	84	15	[	[	X
fueconorg-1333	84	16	10	10	NUM
fueconorg-1333	84	17	,	,	PUNCT
fueconorg-1333	84	18	276	276	NUM
fueconorg-1333	84	19	]	]	SYM
fueconorg-1333	84	20	:	:	PUNCT
fueconorg-1333	84	21	1	1	X
fueconorg-1333	84	22	.	.	NUM
fueconorg-1333	84	23	attitude	attitude	NOUN
fueconorg-1333	84	24	of	of	ADP
fueconorg-1333	84	25	the	the	DET
fueconorg-1333	84	26	highest	high	ADJ
fueconorg-1333	84	27	level	level	NOUN
fueconorg-1333	84	28	company	company	NOUN
fueconorg-1333	84	29	management	management	NOUN
fueconorg-1333	84	30	towards	towards	ADP
fueconorg-1333	84	31	risk	risk	NOUN
fueconorg-1333	84	32	,	,	PUNCT
fueconorg-1333	84	33	2	2	X
fueconorg-1333	84	34	.	.	NOUN
fueconorg-1333	84	35	risk	risk	NOUN
fueconorg-1333	84	36	management	management	NOUN
fueconorg-1333	84	37	strategy	strategy	NOUN
fueconorg-1333	84	38	–	–	PUNCT
fueconorg-1333	84	39	how	how	SCONJ
fueconorg-1333	84	40	risks	risk	NOUN
fueconorg-1333	84	41	are	be	AUX
fueconorg-1333	84	42	treated	treat	VERB
fueconorg-1333	84	43	in	in	ADP
fueconorg-1333	84	44	different	different	ADJ
fueconorg-1333	84	45	areas	area	NOUN
fueconorg-1333	84	46	of	of	ADP
fueconorg-1333	84	47	the	the	DET
fueconorg-1333	84	48	company	company	NOUN
fueconorg-1333	84	49	,	,	PUNCT
fueconorg-1333	84	50	whether	whether	SCONJ
fueconorg-1333	84	51	the	the	DET
fueconorg-1333	84	52	risks	risk	NOUN
fueconorg-1333	84	53	are	be	AUX
fueconorg-1333	84	54	embedded	embed	VERB
fueconorg-1333	84	55	in	in	ADP
fueconorg-1333	84	56	the	the	DET
fueconorg-1333	84	57	company	company	NOUN
fueconorg-1333	84	58	,	,	PUNCT
fueconorg-1333	84	59	ignored	ignore	VERB
fueconorg-1333	84	60	,	,	PUNCT
fueconorg-1333	84	61	accepted	accept	VERB
fueconorg-1333	84	62	,	,	PUNCT
fueconorg-1333	84	63	minimized	minimized	ADJ
fueconorg-1333	84	64	,	,	PUNCT
fueconorg-1333	84	65	or	or	CCONJ
fueconorg-1333	84	66	eliminated	eliminate	VERB
fueconorg-1333	84	67	,	,	PUNCT
fueconorg-1333	84	68	3	3	X
fueconorg-1333	84	69	.	.	PUNCT
fueconorg-1333	85	1	the	the	DET
fueconorg-1333	85	2	general	general	ADJ
fueconorg-1333	85	3	attitude	attitude	NOUN
fueconorg-1333	85	4	on	on	ADP
fueconorg-1333	85	5	risk	risk	NOUN
fueconorg-1333	85	6	management	management	NOUN
fueconorg-1333	85	7	–	–	PUNCT
fueconorg-1333	85	8	whether	whether	SCONJ
fueconorg-1333	85	9	risks	risk	NOUN
fueconorg-1333	85	10	are	be	AUX
fueconorg-1333	85	11	embedded	embed	VERB
fueconorg-1333	85	12	within	within	ADP
fueconorg-1333	85	13	the	the	DET
fueconorg-1333	85	14	entire	entire	ADJ
fueconorg-1333	85	15	business	business	NOUN
fueconorg-1333	85	16	process	process	NOUN
fueconorg-1333	85	17	of	of	ADP
fueconorg-1333	85	18	the	the	DET
fueconorg-1333	85	19	company	company	NOUN
fueconorg-1333	85	20	or	or	CCONJ
fueconorg-1333	85	21	built	build	VERB
fueconorg-1333	85	22	into	into	ADP
fueconorg-1333	85	23	a	a	DET
fueconorg-1333	85	24	business	business	NOUN
fueconorg-1333	85	25	process	process	NOUN
fueconorg-1333	85	26	of	of	ADP
fueconorg-1333	85	27	certain	certain	ADJ
fueconorg-1333	85	28	areas	area	NOUN
fueconorg-1333	85	29	,	,	PUNCT
fueconorg-1333	85	30	4	4	NUM
fueconorg-1333	85	31	.	.	PUNCT
fueconorg-1333	85	32	the	the	DET
fueconorg-1333	85	33	attitude	attitude	NOUN
fueconorg-1333	85	34	of	of	ADP
fueconorg-1333	85	35	the	the	DET
fueconorg-1333	85	36	environment	environment	NOUN
fueconorg-1333	85	37	towards	towards	ADP
fueconorg-1333	85	38	risk	risk	NOUN
fueconorg-1333	85	39	and	and	CCONJ
fueconorg-1333	85	40	control	control	NOUN
fueconorg-1333	85	41	,	,	PUNCT
fueconorg-1333	85	42	5	5	NUM
fueconorg-1333	85	43	.	.	PUNCT
fueconorg-1333	85	44	whether	whether	SCONJ
fueconorg-1333	85	45	there	there	PRON
fueconorg-1333	85	46	are	be	VERB
fueconorg-1333	85	47	written	write	VERB
fueconorg-1333	85	48	policies	policy	NOUN
fueconorg-1333	85	49	and	and	CCONJ
fueconorg-1333	85	50	measures	measure	NOUN
fueconorg-1333	85	51	that	that	PRON
fueconorg-1333	85	52	prohibit	prohibit	VERB
fueconorg-1333	85	53	the	the	DET
fueconorg-1333	85	54	violation	violation	NOUN
fueconorg-1333	85	55	of	of	ADP
fueconorg-1333	85	56	company	company	NOUN
fueconorg-1333	85	57	goals	goal	NOUN
fueconorg-1333	85	58	in	in	ADP
fueconorg-1333	85	59	the	the	DET
fueconorg-1333	85	60	fight	fight	NOUN
fueconorg-1333	85	61	against	against	ADP
fueconorg-1333	85	62	fraud	fraud	NOUN
fueconorg-1333	85	63	,	,	PUNCT
fueconorg-1333	85	64	6	6	NUM
fueconorg-1333	85	65	.	.	PUNCT
fueconorg-1333	86	1	whether	whether	SCONJ
fueconorg-1333	86	2	specific	specific	ADJ
fueconorg-1333	86	3	procedures	procedure	NOUN
fueconorg-1333	86	4	of	of	ADP
fueconorg-1333	86	5	authorization	authorization	NOUN
fueconorg-1333	86	6	for	for	ADP
fueconorg-1333	86	7	certain	certain	ADJ
fueconorg-1333	86	8	transactions	transaction	NOUN
fueconorg-1333	86	9	are	be	AUX
fueconorg-1333	86	10	established	establish	VERB
fueconorg-1333	86	11	and	and	CCONJ
fueconorg-1333	86	12	respected	respect	VERB
fueconorg-1333	86	13	,	,	PUNCT
fueconorg-1333	86	14	7	7	NUM
fueconorg-1333	86	15	.	.	PUNCT
fueconorg-1333	87	1	whether	whether	SCONJ
fueconorg-1333	87	2	the	the	DET
fueconorg-1333	87	3	mechanisms	mechanism	NOUN
fueconorg-1333	87	4	for	for	ADP
fueconorg-1333	87	5	monitoring	monitor	VERB
fueconorg-1333	87	6	the	the	DET
fueconorg-1333	87	7	activities	activity	NOUN
fueconorg-1333	87	8	and	and	CCONJ
fueconorg-1333	87	9	safeguarding	safeguard	VERB
fueconorg-1333	87	10	the	the	DET
fueconorg-1333	87	11	property	property	NOUN
fueconorg-1333	87	12	are	be	AUX
fueconorg-1333	87	13	established	establish	VERB
fueconorg-1333	87	14	,	,	PUNCT
fueconorg-1333	87	15	particularly	particularly	ADV
fueconorg-1333	87	16	in	in	ADP
fueconorg-1333	87	17	high	high	ADJ
fueconorg-1333	87	18	-	-	PUNCT
fueconorg-1333	87	19	risk	risk	NOUN
fueconorg-1333	87	20	areas	area	NOUN
fueconorg-1333	87	21	,	,	PUNCT
fueconorg-1333	87	22	8	8	NUM
fueconorg-1333	87	23	.	.	PUNCT
fueconorg-1333	88	1	whether	whether	SCONJ
fueconorg-1333	88	2	the	the	DET
fueconorg-1333	88	3	information	information	NOUN
fueconorg-1333	88	4	system	system	NOUN
fueconorg-1333	88	5	works	work	VERB
fueconorg-1333	88	6	in	in	ADP
fueconorg-1333	88	7	such	such	DET
fueconorg-1333	88	8	a	a	DET
fueconorg-1333	88	9	way	way	NOUN
fueconorg-1333	88	10	that	that	PRON
fueconorg-1333	88	11	it	it	PRON
fueconorg-1333	88	12	provides	provide	VERB
fueconorg-1333	88	13	the	the	DET
fueconorg-1333	88	14	management	management	NOUN
fueconorg-1333	88	15	with	with	ADP
fueconorg-1333	88	16	credible	credible	ADJ
fueconorg-1333	88	17	and	and	CCONJ
fueconorg-1333	88	18	reliable	reliable	ADJ
fueconorg-1333	88	19	information	information	NOUN
fueconorg-1333	88	20	,	,	PUNCT
fueconorg-1333	88	21	and	and	CCONJ
fueconorg-1333	88	22	9	9	NUM
fueconorg-1333	88	23	.	.	X
fueconorg-1333	89	1	whether	whether	SCONJ
fueconorg-1333	89	2	the	the	DET
fueconorg-1333	89	3	recommendations	recommendation	NOUN
fueconorg-1333	89	4	of	of	ADP
fueconorg-1333	89	5	the	the	DET
fueconorg-1333	89	6	internal	internal	ADJ
fueconorg-1333	89	7	audit	audit	NOUN
fueconorg-1333	89	8	,	,	PUNCT
fueconorg-1333	89	9	with	with	ADP
fueconorg-1333	89	10	regard	regard	NOUN
fueconorg-1333	89	11	to	to	ADP
fueconorg-1333	89	12	establishing	establish	VERB
fueconorg-1333	89	13	a	a	DET
fueconorg-1333	89	14	control	control	NOUN
fueconorg-1333	89	15	system	system	NOUN
fueconorg-1333	89	16	in	in	ADP
fueconorg-1333	89	17	the	the	DET
fueconorg-1333	89	18	fight	fight	NOUN
fueconorg-1333	89	19	against	against	ADP
fueconorg-1333	89	20	fraud	fraud	NOUN
fueconorg-1333	89	21	,	,	PUNCT
fueconorg-1333	89	22	are	be	AUX
fueconorg-1333	89	23	respected	respect	VERB
fueconorg-1333	89	24	.	.	PUNCT
fueconorg-1333	90	1	302	302	NUM
fueconorg-1333	90	2	m.	m.	NOUN
fueconorg-1333	90	3	đorđević	đorđević	NOUN
fueconorg-1333	90	4	,	,	PUNCT
fueconorg-1333	90	5	t.	t.	PROPN
fueconorg-1333	90	6	đukić	đukić	PROPN
fueconorg-1333	90	7	internal	internal	ADJ
fueconorg-1333	90	8	auditors	auditor	NOUN
fueconorg-1333	90	9	can	can	AUX
fueconorg-1333	90	10	realize	realize	VERB
fueconorg-1333	90	11	the	the	DET
fueconorg-1333	90	12	thus	thus	ADV
fueconorg-1333	90	13	defined	define	VERB
fueconorg-1333	90	14	expectations	expectation	NOUN
fueconorg-1333	90	15	,	,	PUNCT
fueconorg-1333	90	16	according	accord	VERB
fueconorg-1333	90	17	to	to	ADP
fueconorg-1333	90	18	the	the	DET
fueconorg-1333	90	19	recommendation	recommendation	NOUN
fueconorg-1333	90	20	1210a2	1210a2	NUM
fueconorg-1333	90	21	-	-	SYM
fueconorg-1333	90	22	1	1	NUM
fueconorg-1333	90	23	,	,	PUNCT
fueconorg-1333	90	24	by	by	ADP
fueconorg-1333	90	25	considering	consider	VERB
fueconorg-1333	90	26	the	the	DET
fueconorg-1333	90	27	elements	element	NOUN
fueconorg-1333	90	28	of	of	ADP
fueconorg-1333	90	29	the	the	DET
fueconorg-1333	90	30	coso	coso	NOUN
fueconorg-1333	90	31	framework	framework	PROPN
fueconorg-1333	90	32	:	:	PUNCT
fueconorg-1333	90	33	control	control	NOUN
fueconorg-1333	90	34	environment	environment	NOUN
fueconorg-1333	90	35	,	,	PUNCT
fueconorg-1333	90	36	risk	risk	NOUN
fueconorg-1333	90	37	assessment	assessment	NOUN
fueconorg-1333	90	38	,	,	PUNCT
fueconorg-1333	90	39	control	control	NOUN
fueconorg-1333	90	40	activities	activity	NOUN
fueconorg-1333	90	41	,	,	PUNCT
fueconorg-1333	90	42	information	information	NOUN
fueconorg-1333	90	43	,	,	PUNCT
fueconorg-1333	90	44	and	and	CCONJ
fueconorg-1333	90	45	communication	communication	NOUN
fueconorg-1333	90	46	and	and	CCONJ
fueconorg-1333	90	47	monitoring	monitoring	NOUN
fueconorg-1333	90	48	.	.	PUNCT
fueconorg-1333	91	1	example	example	NOUN
fueconorg-1333	91	2	of	of	ADP
fueconorg-1333	91	3	good	good	ADJ
fueconorg-1333	91	4	practice	practice	NOUN
fueconorg-1333	91	5	of	of	ADP
fueconorg-1333	91	6	the	the	DET
fueconorg-1333	91	7	use	use	NOUN
fueconorg-1333	91	8	of	of	ADP
fueconorg-1333	91	9	coso	coso	PROPN
fueconorg-1333	91	10	components	component	NOUN
fueconorg-1333	91	11	is	be	AUX
fueconorg-1333	91	12	the	the	DET
fueconorg-1333	91	13	program	program	NOUN
fueconorg-1333	91	14	framework	framework	NOUN
fueconorg-1333	91	15	aimed	aim	VERB
fueconorg-1333	91	16	at	at	ADP
fueconorg-1333	91	17	preventing	prevent	VERB
fueconorg-1333	91	18	fraud	fraud	NOUN
fueconorg-1333	91	19	,	,	PUNCT
fueconorg-1333	91	20	developed	develop	VERB
fueconorg-1333	91	21	in	in	ADP
fueconorg-1333	91	22	the	the	DET
fueconorg-1333	91	23	company	company	NOUN
fueconorg-1333	91	24	hewlettpackard	hewlettpackard	NOUN
fueconorg-1333	91	25	(	(	PUNCT
fueconorg-1333	91	26	figure	figure	NOUN
fueconorg-1333	91	27	1	1	NUM
fueconorg-1333	91	28	)	)	PUNCT
fueconorg-1333	91	29	.	.	PUNCT
fueconorg-1333	92	1	fig	fig	NOUN
fueconorg-1333	92	2	.	.	PUNCT
fueconorg-1333	93	1	1	1	NUM
fueconorg-1333	94	1	the	the	DET
fueconorg-1333	94	2	fraud	fraud	NOUN
fueconorg-1333	94	3	mitigation	mitigation	NOUN
fueconorg-1333	94	4	program	program	NOUN
fueconorg-1333	94	5	framework	framework	NOUN
fueconorg-1333	94	6	[	[	X
fueconorg-1333	94	7	17	17	NUM
fueconorg-1333	94	8	,	,	PUNCT
fueconorg-1333	94	9	49	49	NUM
fueconorg-1333	94	10	]	]	PUNCT
fueconorg-1333	94	11	however	however	ADV
fueconorg-1333	94	12	,	,	PUNCT
fueconorg-1333	94	13	despite	despite	SCONJ
fueconorg-1333	94	14	the	the	DET
fueconorg-1333	94	15	obvious	obvious	ADJ
fueconorg-1333	94	16	great	great	ADJ
fueconorg-1333	94	17	potential	potential	NOUN
fueconorg-1333	94	18	of	of	ADP
fueconorg-1333	94	19	the	the	DET
fueconorg-1333	94	20	internal	internal	ADJ
fueconorg-1333	94	21	audit	audit	NOUN
fueconorg-1333	94	22	to	to	PART
fueconorg-1333	94	23	prevent	prevent	VERB
fueconorg-1333	94	24	and	and	CCONJ
fueconorg-1333	94	25	detect	detect	VERB
fueconorg-1333	94	26	fraud	fraud	NOUN
fueconorg-1333	94	27	,	,	PUNCT
fueconorg-1333	94	28	and	and	CCONJ
fueconorg-1333	94	29	,	,	PUNCT
fueconorg-1333	94	30	in	in	ADP
fueconorg-1333	94	31	that	that	DET
fueconorg-1333	94	32	regard	regard	NOUN
fueconorg-1333	94	33	,	,	PUNCT
fueconorg-1333	94	34	the	the	DET
fueconorg-1333	94	35	expectations	expectation	NOUN
fueconorg-1333	94	36	that	that	PRON
fueconorg-1333	94	37	have	have	AUX
fueconorg-1333	94	38	been	be	AUX
fueconorg-1333	94	39	placed	place	VERB
fueconorg-1333	94	40	before	before	ADP
fueconorg-1333	94	41	it	it	PRON
fueconorg-1333	94	42	,	,	PUNCT
fueconorg-1333	94	43	the	the	DET
fueconorg-1333	94	44	question	question	NOUN
fueconorg-1333	94	45	arises	arise	VERB
fueconorg-1333	94	46	as	as	ADP
fueconorg-1333	94	47	to	to	ADP
fueconorg-1333	94	48	how	how	SCONJ
fueconorg-1333	94	49	much	much	ADJ
fueconorg-1333	94	50	internal	internal	ADJ
fueconorg-1333	94	51	auditors	auditor	NOUN
fueconorg-1333	94	52	are	be	AUX
fueconorg-1333	94	53	actually	actually	ADV
fueconorg-1333	94	54	really	really	ADV
fueconorg-1333	94	55	up	up	ADP
fueconorg-1333	94	56	to	to	ADP
fueconorg-1333	94	57	the	the	DET
fueconorg-1333	94	58	challenge	challenge	NOUN
fueconorg-1333	94	59	in	in	ADP
fueconorg-1333	94	60	practice	practice	NOUN
fueconorg-1333	94	61	.	.	PUNCT
fueconorg-1333	95	1	the	the	DET
fueconorg-1333	95	2	question	question	NOUN
fueconorg-1333	95	3	arises	arise	VERB
fueconorg-1333	95	4	because	because	SCONJ
fueconorg-1333	95	5	the	the	DET
fueconorg-1333	95	6	standard	standard	NOUN
fueconorg-1333	95	7	1210.a2	1210.a2	PROPN
fueconorg-1333	95	8	itself	itself	PRON
fueconorg-1333	95	9	stipulates	stipulate	VERB
fueconorg-1333	95	10	that	that	SCONJ
fueconorg-1333	95	11	“	"	PUNCT
fueconorg-1333	95	12	internal	internal	ADJ
fueconorg-1333	95	13	auditors	auditor	NOUN
fueconorg-1333	95	14	must	must	AUX
fueconorg-1333	95	15	have	have	VERB
fueconorg-1333	95	16	sufficient	sufficient	ADJ
fueconorg-1333	95	17	knowledge	knowledge	NOUN
fueconorg-1333	95	18	to	to	PART
fueconorg-1333	95	19	assess	assess	VERB
fueconorg-1333	95	20	the	the	DET
fueconorg-1333	95	21	risk	risk	NOUN
fueconorg-1333	95	22	of	of	ADP
fueconorg-1333	95	23	fraud	fraud	NOUN
fueconorg-1333	95	24	and	and	CCONJ
fueconorg-1333	95	25	the	the	DET
fueconorg-1333	95	26	way	way	NOUN
fueconorg-1333	95	27	in	in	ADP
fueconorg-1333	95	28	which	which	PRON
fueconorg-1333	95	29	the	the	DET
fueconorg-1333	95	30	company	company	NOUN
fueconorg-1333	95	31	manages	manage	VERB
fueconorg-1333	95	32	that	that	DET
fueconorg-1333	95	33	risk	risk	NOUN
fueconorg-1333	95	34	,	,	PUNCT
fueconorg-1333	95	35	but	but	CCONJ
fueconorg-1333	95	36	they	they	PRON
fueconorg-1333	95	37	are	be	AUX
fueconorg-1333	95	38	not	not	PART
fueconorg-1333	95	39	expected	expect	VERB
fueconorg-1333	95	40	to	to	PART
fueconorg-1333	95	41	have	have	VERB
fueconorg-1333	95	42	a	a	DET
fueconorg-1333	95	43	level	level	NOUN
fueconorg-1333	95	44	of	of	ADP
fueconorg-1333	95	45	expertise	expertise	NOUN
fueconorg-1333	95	46	as	as	ADP
fueconorg-1333	95	47	the	the	DET
fueconorg-1333	95	48	person	person	NOUN
fueconorg-1333	95	49	whose	whose	DET
fueconorg-1333	95	50	primary	primary	ADJ
fueconorg-1333	95	51	responsibility	responsibility	NOUN
fueconorg-1333	95	52	is	be	AUX
fueconorg-1333	95	53	detecting	detect	VERB
fueconorg-1333	95	54	and	and	CCONJ
fueconorg-1333	95	55	investigating	investigate	VERB
fueconorg-1333	95	56	fraud	fraud	NOUN
fueconorg-1333	95	57	”	"	PUNCT
fueconorg-1333	95	58	.	.	PUNCT
fueconorg-1333	96	1	so	so	ADV
fueconorg-1333	96	2	,	,	PUNCT
fueconorg-1333	96	3	with	with	ADP
fueconorg-1333	96	4	twelve	twelve	NUM
fueconorg-1333	96	5	years	year	NOUN
fueconorg-1333	96	6	of	of	ADP
fueconorg-1333	96	7	experience	experience	NOUN
fueconorg-1333	96	8	in	in	ADP
fueconorg-1333	96	9	this	this	DET
fueconorg-1333	96	10	profession	profession	NOUN
fueconorg-1333	96	11	,	,	PUNCT
fueconorg-1333	96	12	hodge	hodge	PROPN
fueconorg-1333	96	13	[	[	X
fueconorg-1333	96	14	12	12	NUM
fueconorg-1333	96	15	]	]	PUNCT
fueconorg-1333	96	16	recognizes	recognize	VERB
fueconorg-1333	96	17	that	that	SCONJ
fueconorg-1333	96	18	,	,	PUNCT
fueconorg-1333	96	19	in	in	ADP
fueconorg-1333	96	20	some	some	DET
fueconorg-1333	96	21	cases	case	NOUN
fueconorg-1333	96	22	,	,	PUNCT
fueconorg-1333	96	23	internal	internal	ADJ
fueconorg-1333	96	24	auditors	auditor	NOUN
fueconorg-1333	96	25	have	have	AUX
fueconorg-1333	96	26	not	not	PART
fueconorg-1333	96	27	adequately	adequately	ADV
fueconorg-1333	96	28	responded	respond	VERB
fueconorg-1333	96	29	to	to	ADP
fueconorg-1333	96	30	this	this	DET
fueconorg-1333	96	31	task	task	NOUN
fueconorg-1333	96	32	.	.	PUNCT
fueconorg-1333	97	1	in	in	ADP
fueconorg-1333	97	2	her	her	PRON
fueconorg-1333	97	3	view	view	NOUN
fueconorg-1333	97	4	,	,	PUNCT
fueconorg-1333	97	5	the	the	DET
fueconorg-1333	97	6	problem	problem	NOUN
fueconorg-1333	97	7	resides	reside	VERB
fueconorg-1333	97	8	in	in	ADP
fueconorg-1333	97	9	the	the	DET
fueconorg-1333	97	10	fact	fact	NOUN
fueconorg-1333	97	11	that	that	SCONJ
fueconorg-1333	97	12	internal	internal	ADJ
fueconorg-1333	97	13	auditors	auditor	NOUN
fueconorg-1333	97	14	do	do	AUX
fueconorg-1333	97	15	not	not	PART
fueconorg-1333	97	16	really	really	ADV
fueconorg-1333	97	17	understand	understand	VERB
fueconorg-1333	97	18	what	what	PRON
fueconorg-1333	97	19	it	it	PRON
fueconorg-1333	97	20	means	mean	VERB
fueconorg-1333	97	21	to	to	PART
fueconorg-1333	97	22	incorporate	incorporate	VERB
fueconorg-1333	97	23	the	the	DET
fueconorg-1333	97	24	understanding	understanding	NOUN
fueconorg-1333	97	25	of	of	ADP
fueconorg-1333	97	26	the	the	DET
fueconorg-1333	97	27	risk	risk	NOUN
fueconorg-1333	97	28	of	of	ADP
fueconorg-1333	97	29	fraud	fraud	NOUN
fueconorg-1333	97	30	into	into	ADP
fueconorg-1333	97	31	their	their	PRON
fueconorg-1333	97	32	work	work	NOUN
fueconorg-1333	97	33	,	,	PUNCT
fueconorg-1333	97	34	not	not	PART
fueconorg-1333	97	35	in	in	ADP
fueconorg-1333	97	36	the	the	DET
fueconorg-1333	97	37	fact	fact	NOUN
fueconorg-1333	97	38	that	that	SCONJ
fueconorg-1333	97	39	they	they	PRON
fueconorg-1333	97	40	are	be	AUX
fueconorg-1333	97	41	incompetent	incompetent	ADJ
fueconorg-1333	97	42	,	,	PUNCT
fueconorg-1333	97	43	negligent	negligent	ADJ
fueconorg-1333	97	44	,	,	PUNCT
fueconorg-1333	97	45	or	or	CCONJ
fueconorg-1333	97	46	that	that	SCONJ
fueconorg-1333	97	47	there	there	PRON
fueconorg-1333	97	48	is	be	VERB
fueconorg-1333	97	49	some	some	DET
fueconorg-1333	97	50	other	other	ADJ
fueconorg-1333	97	51	reason	reason	NOUN
fueconorg-1333	97	52	why	why	SCONJ
fueconorg-1333	97	53	they	they	PRON
fueconorg-1333	97	54	are	be	AUX
fueconorg-1333	97	55	not	not	PART
fueconorg-1333	97	56	able	able	ADJ
fueconorg-1333	97	57	to	to	PART
fueconorg-1333	97	58	contribute	contribute	VERB
fueconorg-1333	97	59	to	to	ADP
fueconorg-1333	97	60	the	the	DET
fueconorg-1333	97	61	prevention	prevention	NOUN
fueconorg-1333	97	62	and	and	CCONJ
fueconorg-1333	97	63	detection	detection	NOUN
fueconorg-1333	97	64	of	of	ADP
fueconorg-1333	97	65	fraud	fraud	NOUN
fueconorg-1333	97	66	.	.	PUNCT
fueconorg-1333	98	1	some	some	DET
fueconorg-1333	98	2	auditors	auditor	NOUN
fueconorg-1333	98	3	interpret	interpret	VERB
fueconorg-1333	98	4	the	the	DET
fueconorg-1333	98	5	standard	standard	ADJ
fueconorg-1333	98	6	contribution	contribution	NOUN
fueconorg-1333	98	7	of	of	ADP
fueconorg-1333	98	8	internal	internal	ADJ
fueconorg-1333	98	9	audit	audit	NOUN
fueconorg-1333	98	10	in	in	ADP
fueconorg-1333	98	11	the	the	DET
fueconorg-1333	98	12	fight	fight	NOUN
fueconorg-1333	98	13	against	against	ADP
fueconorg-1333	98	14	fraud	fraud	NOUN
fueconorg-1333	98	15	303	303	NUM
fueconorg-1333	98	16	requirements	requirement	NOUN
fueconorg-1333	98	17	in	in	ADP
fueconorg-1333	98	18	the	the	DET
fueconorg-1333	98	19	sense	sense	NOUN
fueconorg-1333	98	20	that	that	SCONJ
fueconorg-1333	98	21	they	they	PRON
fueconorg-1333	98	22	do	do	AUX
fueconorg-1333	98	23	not	not	PART
fueconorg-1333	98	24	have	have	AUX
fueconorg-1333	98	25	too	too	ADV
fueconorg-1333	98	26	much	much	ADJ
fueconorg-1333	98	27	responsibility	responsibility	NOUN
fueconorg-1333	98	28	to	to	PART
fueconorg-1333	98	29	prevent	prevent	VERB
fueconorg-1333	98	30	and	and	CCONJ
fueconorg-1333	98	31	detect	detect	VERB
fueconorg-1333	98	32	fraud	fraud	NOUN
fueconorg-1333	98	33	–	–	PUNCT
fueconorg-1333	98	34	they	they	PRON
fueconorg-1333	98	35	are	be	AUX
fueconorg-1333	98	36	not	not	PART
fueconorg-1333	98	37	required	require	VERB
fueconorg-1333	98	38	to	to	PART
fueconorg-1333	98	39	be	be	AUX
fueconorg-1333	98	40	fraud	fraud	NOUN
fueconorg-1333	98	41	investigators	investigator	NOUN
fueconorg-1333	98	42	,	,	PUNCT
fueconorg-1333	98	43	while	while	SCONJ
fueconorg-1333	98	44	others	other	NOUN
fueconorg-1333	98	45	are	be	AUX
fueconorg-1333	98	46	convinced	convinced	ADJ
fueconorg-1333	98	47	that	that	SCONJ
fueconorg-1333	98	48	they	they	PRON
fueconorg-1333	98	49	possess	possess	VERB
fueconorg-1333	98	50	the	the	DET
fueconorg-1333	98	51	required	required	ADJ
fueconorg-1333	98	52	knowledge	knowledge	NOUN
fueconorg-1333	98	53	,	,	PUNCT
fueconorg-1333	98	54	while	while	SCONJ
fueconorg-1333	98	55	reality	reality	NOUN
fueconorg-1333	98	56	is	be	AUX
fueconorg-1333	98	57	actually	actually	ADV
fueconorg-1333	98	58	the	the	DET
fueconorg-1333	98	59	opposite	opposite	NOUN
fueconorg-1333	98	60	.	.	PUNCT
fueconorg-1333	99	1	based	base	VERB
fueconorg-1333	99	2	on	on	ADP
fueconorg-1333	99	3	her	her	PRON
fueconorg-1333	99	4	own	own	ADJ
fueconorg-1333	99	5	experience	experience	NOUN
fueconorg-1333	99	6	,	,	PUNCT
fueconorg-1333	99	7	hodge	hodge	PROPN
fueconorg-1333	99	8	further	further	ADJ
fueconorg-1333	99	9	states	state	VERB
fueconorg-1333	99	10	that	that	SCONJ
fueconorg-1333	99	11	the	the	DET
fueconorg-1333	99	12	understanding	understanding	NOUN
fueconorg-1333	99	13	of	of	ADP
fueconorg-1333	99	14	the	the	DET
fueconorg-1333	99	15	fraud	fraud	NOUN
fueconorg-1333	99	16	risks	risk	NOUN
fueconorg-1333	99	17	is	be	AUX
fueconorg-1333	99	18	the	the	DET
fueconorg-1333	99	19	individual	individual	ADJ
fueconorg-1333	99	20	responsibility	responsibility	NOUN
fueconorg-1333	99	21	of	of	ADP
fueconorg-1333	99	22	each	each	DET
fueconorg-1333	99	23	auditor	auditor	NOUN
fueconorg-1333	99	24	,	,	PUNCT
fueconorg-1333	99	25	which	which	PRON
fueconorg-1333	99	26	is	be	AUX
fueconorg-1333	99	27	why	why	SCONJ
fueconorg-1333	99	28	they	they	PRON
fueconorg-1333	99	29	should	should	AUX
fueconorg-1333	99	30	constantly	constantly	ADV
fueconorg-1333	99	31	bear	bear	VERB
fueconorg-1333	99	32	in	in	ADP
fueconorg-1333	99	33	mind	mind	NOUN
fueconorg-1333	99	34	their	their	PRON
fueconorg-1333	99	35	role	role	NOUN
fueconorg-1333	99	36	in	in	ADP
fueconorg-1333	99	37	managing	manage	VERB
fueconorg-1333	99	38	the	the	DET
fueconorg-1333	99	39	risk	risk	NOUN
fueconorg-1333	99	40	of	of	ADP
fueconorg-1333	99	41	fraud	fraud	NOUN
fueconorg-1333	99	42	,	,	PUNCT
fueconorg-1333	99	43	and	and	CCONJ
fueconorg-1333	99	44	continually	continually	ADV
fueconorg-1333	99	45	increase	increase	VERB
fueconorg-1333	99	46	their	their	PRON
fueconorg-1333	99	47	knowledge	knowledge	NOUN
fueconorg-1333	99	48	about	about	ADP
fueconorg-1333	99	49	ways	way	NOUN
fueconorg-1333	99	50	of	of	ADP
fueconorg-1333	99	51	preventing	prevent	VERB
fueconorg-1333	99	52	and	and	CCONJ
fueconorg-1333	99	53	detecting	detect	VERB
fueconorg-1333	99	54	fraud	fraud	NOUN
fueconorg-1333	99	55	.	.	PUNCT
fueconorg-1333	100	1	a	a	DET
fueconorg-1333	100	2	similar	similar	ADJ
fueconorg-1333	100	3	attitude	attitude	NOUN
fueconorg-1333	100	4	was	be	AUX
fueconorg-1333	100	5	taken	take	VERB
fueconorg-1333	100	6	by	by	ADP
fueconorg-1333	100	7	dezoort	dezoort	NOUN
fueconorg-1333	100	8	[	[	X
fueconorg-1333	100	9	8	8	NUM
fueconorg-1333	100	10	]	]	PUNCT
fueconorg-1333	100	11	indicating	indicate	VERB
fueconorg-1333	100	12	that	that	SCONJ
fueconorg-1333	100	13	the	the	DET
fueconorg-1333	100	14	level	level	NOUN
fueconorg-1333	100	15	of	of	ADP
fueconorg-1333	100	16	responsibilities	responsibility	NOUN
fueconorg-1333	100	17	of	of	ADP
fueconorg-1333	100	18	internal	internal	ADJ
fueconorg-1333	100	19	auditors	auditor	NOUN
fueconorg-1333	100	20	in	in	ADP
fueconorg-1333	100	21	preventing	prevent	VERB
fueconorg-1333	100	22	and	and	CCONJ
fueconorg-1333	100	23	detecting	detect	VERB
fueconorg-1333	100	24	fraud	fraud	NOUN
fueconorg-1333	100	25	is	be	AUX
fueconorg-1333	100	26	,	,	PUNCT
fueconorg-1333	100	27	in	in	ADP
fueconorg-1333	100	28	fact	fact	NOUN
fueconorg-1333	100	29	,	,	PUNCT
fueconorg-1333	100	30	determined	determine	VERB
fueconorg-1333	100	31	by	by	ADP
fueconorg-1333	100	32	their	their	PRON
fueconorg-1333	100	33	perception	perception	NOUN
fueconorg-1333	100	34	of	of	ADP
fueconorg-1333	100	35	the	the	DET
fueconorg-1333	100	36	responsibility	responsibility	NOUN
fueconorg-1333	100	37	they	they	PRON
fueconorg-1333	100	38	should	should	AUX
fueconorg-1333	100	39	have	have	VERB
fueconorg-1333	100	40	.	.	PUNCT
fueconorg-1333	101	1	starting	start	VERB
fueconorg-1333	101	2	from	from	ADP
fueconorg-1333	101	3	the	the	DET
fueconorg-1333	101	4	model	model	NOUN
fueconorg-1333	101	5	of	of	ADP
fueconorg-1333	101	6	the	the	DET
fueconorg-1333	101	7	triangle	triangle	NOUN
fueconorg-1333	101	8	,	,	PUNCT
fueconorg-1333	101	9	first	first	ADV
fueconorg-1333	101	10	applied	apply	VERB
fueconorg-1333	101	11	by	by	ADP
fueconorg-1333	101	12	schlenker	schlenker	NOUN
fueconorg-1333	101	13	et	et	PROPN
fueconorg-1333	101	14	al	al	PROPN
fueconorg-1333	101	15	.	.	PROPN
fueconorg-1333	102	1	(	(	PUNCT
fueconorg-1333	102	2	1994	1994	NUM
fueconorg-1333	102	3	)	)	PUNCT
fueconorg-1333	102	4	,	,	PUNCT
fueconorg-1333	102	5	dezoort	dezoort	NOUN
fueconorg-1333	102	6	investigated	investigate	VERB
fueconorg-1333	102	7	the	the	DET
fueconorg-1333	102	8	effect	effect	NOUN
fueconorg-1333	102	9	of	of	ADP
fueconorg-1333	102	10	different	different	ADJ
fueconorg-1333	102	11	types	type	NOUN
fueconorg-1333	102	12	of	of	ADP
fueconorg-1333	102	13	fraud	fraud	NOUN
fueconorg-1333	102	14	(	(	PUNCT
fueconorg-1333	102	15	manipulation	manipulation	NOUN
fueconorg-1333	102	16	in	in	ADP
fueconorg-1333	102	17	financial	financial	ADJ
fueconorg-1333	102	18	statements	statement	NOUN
fueconorg-1333	102	19	,	,	PUNCT
fueconorg-1333	102	20	misuse	misuse	NOUN
fueconorg-1333	102	21	of	of	ADP
fueconorg-1333	102	22	funds	fund	NOUN
fueconorg-1333	102	23	,	,	PUNCT
fueconorg-1333	102	24	and	and	CCONJ
fueconorg-1333	102	25	corruption	corruption	NOUN
fueconorg-1333	102	26	)	)	PUNCT
fueconorg-1333	102	27	and	and	CCONJ
fueconorg-1333	102	28	the	the	DET
fueconorg-1333	102	29	professional	professional	ADJ
fueconorg-1333	102	30	obligation	obligation	NOUN
fueconorg-1333	102	31	of	of	ADP
fueconorg-1333	102	32	application	application	NOUN
fueconorg-1333	102	33	of	of	ADP
fueconorg-1333	102	34	standards	standard	NOUN
fueconorg-1333	102	35	on	on	ADP
fueconorg-1333	102	36	the	the	DET
fueconorg-1333	102	37	internal	internal	ADJ
fueconorg-1333	102	38	auditor	auditor	NOUN
fueconorg-1333	102	39	’s	’s	PART
fueconorg-1333	102	40	responsibility	responsibility	NOUN
fueconorg-1333	102	41	to	to	PART
fueconorg-1333	102	42	prevent	prevent	VERB
fueconorg-1333	102	43	and	and	CCONJ
fueconorg-1333	102	44	detect	detect	VERB
fueconorg-1333	102	45	fraud	fraud	NOUN
fueconorg-1333	102	46	.	.	PUNCT
fueconorg-1333	103	1	according	accord	VERB
fueconorg-1333	103	2	to	to	ADP
fueconorg-1333	103	3	the	the	DET
fueconorg-1333	103	4	triangle	triangle	NOUN
fueconorg-1333	103	5	model	model	NOUN
fueconorg-1333	103	6	,	,	PUNCT
fueconorg-1333	103	7	personal	personal	ADJ
fueconorg-1333	103	8	responsibility	responsibility	NOUN
fueconorg-1333	103	9	of	of	ADP
fueconorg-1333	103	10	internal	internal	ADJ
fueconorg-1333	103	11	auditors	auditor	NOUN
fueconorg-1333	103	12	is	be	AUX
fueconorg-1333	103	13	conditioned	condition	VERB
fueconorg-1333	103	14	by	by	ADP
fueconorg-1333	103	15	the	the	DET
fueconorg-1333	103	16	extent	extent	NOUN
fueconorg-1333	103	17	to	to	PART
fueconorg-1333	103	18	which	which	PRON
fueconorg-1333	103	19	an	an	DET
fueconorg-1333	103	20	individual	individual	NOUN
fueconorg-1333	103	21	:	:	PUNCT
fueconorg-1333	103	22	(	(	PUNCT
fueconorg-1333	103	23	1	1	X
fueconorg-1333	103	24	)	)	PUNCT
fueconorg-1333	103	25	has	have	VERB
fueconorg-1333	103	26	a	a	DET
fueconorg-1333	103	27	clear	clear	ADJ
fueconorg-1333	103	28	,	,	PUNCT
fueconorg-1333	103	29	welldefined	welldefine	VERB
fueconorg-1333	103	30	set	set	NOUN
fueconorg-1333	103	31	of	of	ADP
fueconorg-1333	103	32	regulations	regulation	NOUN
fueconorg-1333	103	33	(	(	PUNCT
fueconorg-1333	103	34	standards	standard	NOUN
fueconorg-1333	103	35	,	,	PUNCT
fueconorg-1333	103	36	rules	rule	NOUN
fueconorg-1333	103	37	,	,	PUNCT
fueconorg-1333	103	38	policies	policy	NOUN
fueconorg-1333	103	39	...	...	PUNCT
fueconorg-1333	103	40	)	)	PUNCT
fueconorg-1333	103	41	,	,	PUNCT
fueconorg-1333	103	42	(	(	PUNCT
fueconorg-1333	103	43	2	2	X
fueconorg-1333	103	44	)	)	PUNCT
fueconorg-1333	103	45	feels	feel	VERB
fueconorg-1333	103	46	a	a	DET
fueconorg-1333	103	47	professional	professional	ADJ
fueconorg-1333	103	48	obligation	obligation	NOUN
fueconorg-1333	103	49	,	,	PUNCT
fueconorg-1333	103	50	and	and	CCONJ
fueconorg-1333	103	51	(	(	PUNCT
fueconorg-1333	103	52	3	3	X
fueconorg-1333	103	53	)	)	PUNCT
fueconorg-1333	103	54	feels	feel	VERB
fueconorg-1333	103	55	the	the	DET
fueconorg-1333	103	56	connection	connection	NOUN
fueconorg-1333	103	57	with	with	ADP
fueconorg-1333	103	58	the	the	DET
fueconorg-1333	103	59	event	event	NOUN
fueconorg-1333	103	60	by	by	ADP
fueconorg-1333	103	61	controlling	control	VERB
fueconorg-1333	103	62	it	it	PRON
fueconorg-1333	103	63	(	(	PUNCT
fueconorg-1333	103	64	there	there	PRON
fueconorg-1333	103	65	is	be	VERB
fueconorg-1333	103	66	an	an	DET
fueconorg-1333	103	67	intention	intention	NOUN
fueconorg-1333	103	68	and	and	CCONJ
fueconorg-1333	103	69	possibility	possibility	NOUN
fueconorg-1333	103	70	to	to	PART
fueconorg-1333	103	71	establish	establish	VERB
fueconorg-1333	103	72	and	and	CCONJ
fueconorg-1333	103	73	apply	apply	VERB
fueconorg-1333	103	74	specific	specific	ADJ
fueconorg-1333	103	75	measures	measure	NOUN
fueconorg-1333	103	76	as	as	ADP
fueconorg-1333	103	77	regards	regard	NOUN
fueconorg-1333	103	78	perpetrators	perpetrator	NOUN
fueconorg-1333	103	79	)	)	PUNCT
fueconorg-1333	103	80	.	.	PUNCT
fueconorg-1333	104	1	starting	start	VERB
fueconorg-1333	104	2	from	from	ADP
fueconorg-1333	104	3	this	this	DET
fueconorg-1333	104	4	model	model	NOUN
fueconorg-1333	104	5	,	,	PUNCT
fueconorg-1333	104	6	results	result	NOUN
fueconorg-1333	104	7	obtained	obtain	VERB
fueconorg-1333	104	8	by	by	ADP
fueconorg-1333	104	9	dezoort	dezoort	NOUN
fueconorg-1333	104	10	indicate	indicate	VERB
fueconorg-1333	104	11	that	that	SCONJ
fueconorg-1333	104	12	internal	internal	ADJ
fueconorg-1333	104	13	auditors	auditor	NOUN
fueconorg-1333	104	14	show	show	VERB
fueconorg-1333	104	15	a	a	DET
fueconorg-1333	104	16	higher	high	ADJ
fueconorg-1333	104	17	degree	degree	NOUN
fueconorg-1333	104	18	of	of	ADP
fueconorg-1333	104	19	responsibility	responsibility	NOUN
fueconorg-1333	104	20	for	for	ADP
fueconorg-1333	104	21	the	the	DET
fueconorg-1333	104	22	prevention	prevention	NOUN
fueconorg-1333	104	23	and	and	CCONJ
fueconorg-1333	104	24	detection	detection	NOUN
fueconorg-1333	104	25	of	of	ADP
fueconorg-1333	104	26	fraud	fraud	NOUN
fueconorg-1333	104	27	relating	relate	VERB
fueconorg-1333	104	28	to	to	ADP
fueconorg-1333	104	29	the	the	DET
fueconorg-1333	104	30	misuse	misuse	NOUN
fueconorg-1333	104	31	of	of	ADP
fueconorg-1333	104	32	funds	fund	NOUN
fueconorg-1333	104	33	in	in	ADP
fueconorg-1333	104	34	relation	relation	NOUN
fueconorg-1333	104	35	to	to	PART
fueconorg-1333	104	36	fraud	fraud	VERB
fueconorg-1333	104	37	related	relate	VERB
fueconorg-1333	104	38	to	to	ADP
fueconorg-1333	104	39	the	the	DET
fueconorg-1333	104	40	financial	financial	ADJ
fueconorg-1333	104	41	reporting	reporting	NOUN
fueconorg-1333	104	42	process	process	NOUN
fueconorg-1333	104	43	and	and	CCONJ
fueconorg-1333	104	44	corruption	corruption	NOUN
fueconorg-1333	104	45	.	.	PUNCT
fueconorg-1333	105	1	so	so	ADV
fueconorg-1333	105	2	,	,	PUNCT
fueconorg-1333	105	3	although	although	SCONJ
fueconorg-1333	105	4	the	the	DET
fueconorg-1333	105	5	standards	standard	NOUN
fueconorg-1333	105	6	of	of	ADP
fueconorg-1333	105	7	internal	internal	ADJ
fueconorg-1333	105	8	audit	audit	NOUN
fueconorg-1333	105	9	do	do	AUX
fueconorg-1333	105	10	not	not	PART
fueconorg-1333	105	11	distinguish	distinguish	VERB
fueconorg-1333	105	12	between	between	ADP
fueconorg-1333	105	13	types	type	NOUN
fueconorg-1333	105	14	of	of	ADP
fueconorg-1333	105	15	fraud	fraud	NOUN
fueconorg-1333	105	16	that	that	SCONJ
fueconorg-1333	105	17	internal	internal	ADJ
fueconorg-1333	105	18	auditors	auditor	NOUN
fueconorg-1333	105	19	should	should	AUX
fueconorg-1333	105	20	pay	pay	VERB
fueconorg-1333	105	21	attention	attention	NOUN
fueconorg-1333	105	22	to	to	ADP
fueconorg-1333	105	23	,	,	PUNCT
fueconorg-1333	105	24	their	their	PRON
fueconorg-1333	105	25	perception	perception	NOUN
fueconorg-1333	105	26	of	of	ADP
fueconorg-1333	105	27	possibility	possibility	NOUN
fueconorg-1333	105	28	to	to	PART
fueconorg-1333	105	29	control	control	VERB
fueconorg-1333	105	30	misuse	misuse	NOUN
fueconorg-1333	105	31	of	of	ADP
fueconorg-1333	105	32	funds	fund	NOUN
fueconorg-1333	105	33	is	be	AUX
fueconorg-1333	105	34	perhaps	perhaps	ADV
fueconorg-1333	105	35	the	the	DET
fueconorg-1333	105	36	most	most	ADV
fueconorg-1333	105	37	pronounced	pronounce	VERB
fueconorg-1333	105	38	.	.	PUNCT
fueconorg-1333	106	1	in	in	ADP
fueconorg-1333	106	2	addition	addition	NOUN
fueconorg-1333	106	3	,	,	PUNCT
fueconorg-1333	106	4	the	the	DET
fueconorg-1333	106	5	study	study	NOUN
fueconorg-1333	106	6	results	result	VERB
fueconorg-1333	106	7	point	point	VERB
fueconorg-1333	106	8	to	to	ADP
fueconorg-1333	106	9	the	the	DET
fueconorg-1333	106	10	position	position	NOUN
fueconorg-1333	106	11	of	of	ADP
fueconorg-1333	106	12	internal	internal	ADJ
fueconorg-1333	106	13	auditors	auditor	NOUN
fueconorg-1333	106	14	,	,	PUNCT
fueconorg-1333	106	15	based	base	VERB
fueconorg-1333	106	16	on	on	ADP
fueconorg-1333	106	17	which	which	PRON
fueconorg-1333	106	18	the	the	DET
fueconorg-1333	106	19	highest	high	ADJ
fueconorg-1333	106	20	degree	degree	NOUN
fueconorg-1333	106	21	of	of	ADP
fueconorg-1333	106	22	responsibility	responsibility	NOUN
fueconorg-1333	106	23	for	for	ADP
fueconorg-1333	106	24	detecting	detect	VERB
fueconorg-1333	106	25	fraud	fraud	NOUN
fueconorg-1333	106	26	should	should	AUX
fueconorg-1333	106	27	be	be	AUX
fueconorg-1333	106	28	in	in	ADP
fueconorg-1333	106	29	the	the	DET
fueconorg-1333	106	30	hands	hand	NOUN
fueconorg-1333	106	31	of	of	ADP
fueconorg-1333	106	32	the	the	DET
fueconorg-1333	106	33	company	company	NOUN
fueconorg-1333	106	34	bodies	body	NOUN
fueconorg-1333	106	35	,	,	PUNCT
fueconorg-1333	106	36	rather	rather	ADV
fueconorg-1333	106	37	than	than	ADP
fueconorg-1333	106	38	the	the	DET
fueconorg-1333	106	39	bodies	body	NOUN
fueconorg-1333	106	40	outside	outside	ADP
fueconorg-1333	106	41	of	of	ADP
fueconorg-1333	106	42	it	it	PRON
fueconorg-1333	106	43	(	(	PUNCT
fueconorg-1333	106	44	for	for	ADP
fueconorg-1333	106	45	example	example	NOUN
fueconorg-1333	106	46	,	,	PUNCT
fueconorg-1333	106	47	external	external	ADJ
fueconorg-1333	106	48	audit	audit	NOUN
fueconorg-1333	106	49	)	)	PUNCT
fueconorg-1333	106	50	.	.	PUNCT
fueconorg-1333	107	1	however	however	ADV
fueconorg-1333	107	2	,	,	PUNCT
fueconorg-1333	107	3	at	at	ADP
fueconorg-1333	107	4	the	the	DET
fueconorg-1333	107	5	same	same	ADJ
fueconorg-1333	107	6	time	time	NOUN
fueconorg-1333	107	7	,	,	PUNCT
fueconorg-1333	107	8	internal	internal	ADJ
fueconorg-1333	107	9	auditors	auditor	NOUN
fueconorg-1333	107	10	hold	hold	VERB
fueconorg-1333	107	11	the	the	DET
fueconorg-1333	107	12	position	position	NOUN
fueconorg-1333	107	13	that	that	SCONJ
fueconorg-1333	107	14	the	the	DET
fueconorg-1333	107	15	highest	high	ADJ
fueconorg-1333	107	16	professional	professional	ADJ
fueconorg-1333	107	17	responsibility	responsibility	NOUN
fueconorg-1333	107	18	belongs	belong	VERB
fueconorg-1333	107	19	to	to	ADP
fueconorg-1333	107	20	the	the	DET
fueconorg-1333	107	21	company	company	NOUN
fueconorg-1333	107	22	management	management	NOUN
fueconorg-1333	107	23	,	,	PUNCT
fueconorg-1333	107	24	accountants	accountant	NOUN
fueconorg-1333	107	25	,	,	PUNCT
fueconorg-1333	107	26	and	and	CCONJ
fueconorg-1333	107	27	then	then	ADV
fueconorg-1333	107	28	the	the	DET
fueconorg-1333	107	29	internal	internal	ADJ
fueconorg-1333	107	30	auditors	auditor	NOUN
fueconorg-1333	107	31	.	.	PUNCT
fueconorg-1333	108	1	bearing	bear	VERB
fueconorg-1333	108	2	in	in	ADP
fueconorg-1333	108	3	mind	mind	NOUN
fueconorg-1333	108	4	that	that	SCONJ
fueconorg-1333	108	5	the	the	DET
fueconorg-1333	108	6	effectiveness	effectiveness	NOUN
fueconorg-1333	108	7	of	of	ADP
fueconorg-1333	108	8	internal	internal	ADJ
fueconorg-1333	108	9	audit	audit	NOUN
fueconorg-1333	108	10	is	be	AUX
fueconorg-1333	108	11	largely	largely	ADV
fueconorg-1333	108	12	determined	determine	VERB
fueconorg-1333	108	13	by	by	ADP
fueconorg-1333	108	14	the	the	DET
fueconorg-1333	108	15	auditor	auditor	NOUN
fueconorg-1333	108	16	’s	’s	PART
fueconorg-1333	108	17	personal	personal	ADJ
fueconorg-1333	108	18	attitude	attitude	NOUN
fueconorg-1333	108	19	,	,	PUNCT
fueconorg-1333	108	20	knowledge	knowledge	NOUN
fueconorg-1333	108	21	,	,	PUNCT
fueconorg-1333	108	22	skills	skill	NOUN
fueconorg-1333	108	23	,	,	PUNCT
fueconorg-1333	108	24	etc	etc	X
fueconorg-1333	108	25	.	.	X
fueconorg-1333	108	26	,	,	PUNCT
fueconorg-1333	108	27	there	there	PRON
fueconorg-1333	108	28	are	be	VERB
fueconorg-1333	108	29	a	a	DET
fueconorg-1333	108	30	number	number	NOUN
fueconorg-1333	108	31	of	of	ADP
fueconorg-1333	108	32	seminars	seminar	NOUN
fueconorg-1333	108	33	,	,	PUNCT
fueconorg-1333	108	34	workshops	workshop	NOUN
fueconorg-1333	108	35	,	,	PUNCT
fueconorg-1333	108	36	and	and	CCONJ
fueconorg-1333	108	37	conferences	conference	NOUN
fueconorg-1333	108	38	nowadays	nowadays	ADV
fueconorg-1333	108	39	,	,	PUNCT
fueconorg-1333	108	40	which	which	PRON
fueconorg-1333	108	41	emphasize	emphasize	VERB
fueconorg-1333	108	42	the	the	DET
fueconorg-1333	108	43	need	need	NOUN
fueconorg-1333	108	44	for	for	ADP
fueconorg-1333	108	45	improvement	improvement	NOUN
fueconorg-1333	108	46	of	of	ADP
fueconorg-1333	108	47	internal	internal	ADJ
fueconorg-1333	108	48	auditors	auditor	NOUN
fueconorg-1333	108	49	in	in	ADP
fueconorg-1333	108	50	this	this	DET
fueconorg-1333	108	51	area	area	NOUN
fueconorg-1333	108	52	.	.	PUNCT
fueconorg-1333	109	1	more	more	ADV
fueconorg-1333	109	2	specifically	specifically	ADV
fueconorg-1333	109	3	,	,	PUNCT
fueconorg-1333	109	4	the	the	DET
fueconorg-1333	109	5	internal	internal	ADJ
fueconorg-1333	109	6	auditors	auditor	NOUN
fueconorg-1333	109	7	are	be	AUX
fueconorg-1333	109	8	expected	expect	VERB
fueconorg-1333	109	9	to	to	PART
fueconorg-1333	109	10	:	:	PUNCT
fueconorg-1333	109	11	(	(	PUNCT
fueconorg-1333	109	12	1	1	X
fueconorg-1333	109	13	)	)	PUNCT
fueconorg-1333	109	14	become	become	VERB
fueconorg-1333	109	15	familiar	familiar	ADJ
fueconorg-1333	109	16	with	with	ADP
fueconorg-1333	109	17	the	the	DET
fueconorg-1333	109	18	work	work	NOUN
fueconorg-1333	109	19	of	of	ADP
fueconorg-1333	109	20	the	the	DET
fueconorg-1333	109	21	specific	specific	ADJ
fueconorg-1333	109	22	part	part	NOUN
fueconorg-1333	109	23	or	or	CCONJ
fueconorg-1333	109	24	process	process	NOUN
fueconorg-1333	109	25	that	that	PRON
fueconorg-1333	109	26	is	be	AUX
fueconorg-1333	109	27	audited	audit	VERB
fueconorg-1333	109	28	,	,	PUNCT
fueconorg-1333	109	29	in	in	ADP
fueconorg-1333	109	30	connection	connection	NOUN
fueconorg-1333	109	31	with	with	ADP
fueconorg-1333	109	32	possible	possible	ADJ
fueconorg-1333	109	33	acts	act	NOUN
fueconorg-1333	109	34	of	of	ADP
fueconorg-1333	109	35	fraud	fraud	NOUN
fueconorg-1333	109	36	,	,	PUNCT
fueconorg-1333	109	37	characteristic	characteristic	ADJ
fueconorg-1333	109	38	of	of	ADP
fueconorg-1333	109	39	the	the	DET
fueconorg-1333	109	40	subject	subject	NOUN
fueconorg-1333	109	41	of	of	ADP
fueconorg-1333	109	42	audit	audit	NOUN
fueconorg-1333	109	43	;	;	PUNCT
fueconorg-1333	109	44	(	(	PUNCT
fueconorg-1333	109	45	2	2	X
fueconorg-1333	109	46	)	)	PUNCT
fueconorg-1333	109	47	in	in	ADP
fueconorg-1333	109	48	work	work	NOUN
fueconorg-1333	109	49	always	always	ADV
fueconorg-1333	109	50	apply	apply	VERB
fueconorg-1333	109	51	professional	professional	ADJ
fueconorg-1333	109	52	scepticism	scepticism	NOUN
fueconorg-1333	109	53	,	,	PUNCT
fueconorg-1333	109	54	i.e.	i.e.	X
fueconorg-1333	109	55	deeper	deep	ADJ
fueconorg-1333	109	56	examination	examination	NOUN
fueconorg-1333	109	57	and	and	CCONJ
fueconorg-1333	109	58	critical	critical	ADJ
fueconorg-1333	109	59	evaluation	evaluation	NOUN
fueconorg-1333	109	60	of	of	ADP
fueconorg-1333	109	61	the	the	DET
fueconorg-1333	109	62	findings	finding	NOUN
fueconorg-1333	109	63	,	,	PUNCT
fueconorg-1333	109	64	starting	start	VERB
fueconorg-1333	109	65	from	from	ADP
fueconorg-1333	109	66	the	the	DET
fueconorg-1333	109	67	assumption	assumption	NOUN
fueconorg-1333	109	68	that	that	SCONJ
fueconorg-1333	109	69	managers	manager	NOUN
fueconorg-1333	109	70	or	or	CCONJ
fueconorg-1333	109	71	employees	employee	NOUN
fueconorg-1333	109	72	are	be	AUX
fueconorg-1333	109	73	neither	neither	ADV
fueconorg-1333	109	74	honest	honest	ADJ
fueconorg-1333	109	75	nor	nor	CCONJ
fueconorg-1333	109	76	dishonest	dishonest	ADJ
fueconorg-1333	109	77	.	.	PUNCT
fueconorg-1333	110	1	this	this	PRON
fueconorg-1333	110	2	is	be	AUX
fueconorg-1333	110	3	a	a	DET
fueconorg-1333	110	4	priority	priority	NOUN
fueconorg-1333	110	5	because	because	SCONJ
fueconorg-1333	110	6	the	the	DET
fueconorg-1333	110	7	inadequate	inadequate	ADJ
fueconorg-1333	110	8	observance	observance	NOUN
fueconorg-1333	110	9	of	of	ADP
fueconorg-1333	110	10	the	the	DET
fueconorg-1333	110	11	principle	principle	NOUN
fueconorg-1333	110	12	of	of	ADP
fueconorg-1333	110	13	professional	professional	ADJ
fueconorg-1333	110	14	skepticism	skepticism	NOUN
fueconorg-1333	110	15	is	be	AUX
fueconorg-1333	110	16	cited	cite	VERB
fueconorg-1333	110	17	as	as	ADP
fueconorg-1333	110	18	the	the	DET
fueconorg-1333	110	19	most	most	ADV
fueconorg-1333	110	20	common	common	ADJ
fueconorg-1333	110	21	cause	cause	NOUN
fueconorg-1333	110	22	of	of	ADP
fueconorg-1333	110	23	failing	fail	VERB
fueconorg-1333	110	24	to	to	PART
fueconorg-1333	110	25	detect	detect	VERB
fueconorg-1333	110	26	fraud	fraud	NOUN
fueconorg-1333	110	27	[	[	X
fueconorg-1333	110	28	26	26	NUM
fueconorg-1333	110	29	,	,	PUNCT
fueconorg-1333	110	30	14	14	NUM
fueconorg-1333	110	31	]	]	PUNCT
fueconorg-1333	110	32	;	;	PUNCT
fueconorg-1333	110	33	(	(	PUNCT
fueconorg-1333	110	34	3	3	X
fueconorg-1333	110	35	)	)	PUNCT
fueconorg-1333	110	36	understand	understand	VERB
fueconorg-1333	110	37	fraud	fraud	NOUN
fueconorg-1333	110	38	and	and	CCONJ
fueconorg-1333	110	39	the	the	DET
fueconorg-1333	110	40	risk	risk	NOUN
fueconorg-1333	110	41	of	of	ADP
fueconorg-1333	110	42	irregularities	irregularity	NOUN
fueconorg-1333	110	43	in	in	ADP
fueconorg-1333	110	44	the	the	DET
fueconorg-1333	110	45	work	work	NOUN
fueconorg-1333	110	46	,	,	PUNCT
fueconorg-1333	110	47	i.e.	i.e.	X
fueconorg-1333	110	48	know	know	VERB
fueconorg-1333	110	49	the	the	DET
fueconorg-1333	110	50	fraud	fraud	NOUN
fueconorg-1333	110	51	schemes	scheme	NOUN
fueconorg-1333	110	52	and	and	CCONJ
fueconorg-1333	110	53	techniques	technique	NOUN
fueconorg-1333	110	54	that	that	PRON
fueconorg-1333	110	55	are	be	AUX
fueconorg-1333	110	56	used	use	VERB
fueconorg-1333	110	57	,	,	PUNCT
fueconorg-1333	110	58	as	as	SCONJ
fueconorg-1333	110	59	this	this	PRON
fueconorg-1333	110	60	allows	allow	VERB
fueconorg-1333	110	61	them	they	PRON
fueconorg-1333	110	62	to	to	PART
fueconorg-1333	110	63	promptly	promptly	ADV
fueconorg-1333	110	64	detect	detect	VERB
fueconorg-1333	110	65	red	red	ADJ
fueconorg-1333	110	66	flags	flag	NOUN
fueconorg-1333	110	67	(	(	PUNCT
fueconorg-1333	110	68	indicators	indicator	NOUN
fueconorg-1333	110	69	)	)	PUNCT
fueconorg-1333	110	70	that	that	SCONJ
fueconorg-1333	110	71	the	the	DET
fueconorg-1333	110	72	fraud	fraud	NOUN
fueconorg-1333	110	73	was	be	AUX
fueconorg-1333	110	74	committed	commit	VERB
fueconorg-1333	110	75	or	or	CCONJ
fueconorg-1333	110	76	may	may	AUX
fueconorg-1333	110	77	be	be	AUX
fueconorg-1333	110	78	committed	commit	VERB
fueconorg-1333	110	79	;	;	PUNCT
fueconorg-1333	110	80	(	(	PUNCT
fueconorg-1333	110	81	4	4	X
fueconorg-1333	110	82	)	)	PUNCT
fueconorg-1333	110	83	be	be	AUX
fueconorg-1333	110	84	able	able	ADJ
fueconorg-1333	110	85	to	to	PART
fueconorg-1333	110	86	adequately	adequately	ADV
fueconorg-1333	110	87	assess	assess	VERB
fueconorg-1333	110	88	the	the	DET
fueconorg-1333	110	89	likelihood	likelihood	NOUN
fueconorg-1333	110	90	of	of	ADP
fueconorg-1333	110	91	fraud	fraud	NOUN
fueconorg-1333	110	92	risk	risk	NOUN
fueconorg-1333	110	93	,	,	PUNCT
fueconorg-1333	110	94	i.e.	i.e.	X
fueconorg-1333	110	95	its	its	PRON
fueconorg-1333	110	96	identification	identification	NOUN
fueconorg-1333	110	97	and	and	CCONJ
fueconorg-1333	110	98	ranking	ranking	NOUN
fueconorg-1333	110	99	,	,	PUNCT
fueconorg-1333	110	100	based	base	VERB
fueconorg-1333	110	101	on	on	ADP
fueconorg-1333	110	102	the	the	DET
fueconorg-1333	110	103	impact	impact	NOUN
fueconorg-1333	110	104	on	on	ADP
fueconorg-1333	110	105	the	the	DET
fueconorg-1333	110	106	achievement	achievement	NOUN
fueconorg-1333	110	107	of	of	ADP
fueconorg-1333	110	108	company	company	NOUN
fueconorg-1333	110	109	goals	goal	NOUN
fueconorg-1333	110	110	;	;	PUNCT
fueconorg-1333	110	111	(	(	PUNCT
fueconorg-1333	110	112	5	5	X
fueconorg-1333	110	113	)	)	PUNCT
fueconorg-1333	110	114	apply	apply	VERB
fueconorg-1333	110	115	the	the	DET
fueconorg-1333	110	116	brainstorming	brainstorming	NOUN
fueconorg-1333	110	117	,	,	PUNCT
fueconorg-1333	110	118	which	which	PRON
fueconorg-1333	110	119	,	,	PUNCT
fueconorg-1333	110	120	without	without	ADP
fueconorg-1333	110	121	increasing	increase	VERB
fueconorg-1333	110	122	costs	cost	NOUN
fueconorg-1333	110	123	due	due	ADJ
fueconorg-1333	110	124	to	to	ADP
fueconorg-1333	110	125	the	the	DET
fueconorg-1333	110	126	interaction	interaction	NOUN
fueconorg-1333	110	127	between	between	ADP
fueconorg-1333	110	128	the	the	DET
fueconorg-1333	110	129	auditors	auditor	NOUN
fueconorg-1333	110	130	in	in	ADP
fueconorg-1333	110	131	a	a	DET
fueconorg-1333	110	132	group	group	NOUN
fueconorg-1333	110	133	,	,	PUNCT
fueconorg-1333	110	134	can	can	AUX
fueconorg-1333	110	135	maximize	maximize	VERB
fueconorg-1333	110	136	the	the	DET
fueconorg-1333	110	137	generation	generation	NOUN
fueconorg-1333	110	138	of	of	ADP
fueconorg-1333	110	139	ideas	idea	NOUN
fueconorg-1333	110	140	on	on	ADP
fueconorg-1333	110	141	fraud	fraud	NOUN
fueconorg-1333	110	142	,	,	PUNCT
fueconorg-1333	110	143	which	which	PRON
fueconorg-1333	110	144	inevitably	inevitably	ADV
fueconorg-1333	110	145	contributes	contribute	VERB
fueconorg-1333	110	146	to	to	ADP
fueconorg-1333	110	147	improving	improve	VERB
fueconorg-1333	110	148	the	the	DET
fueconorg-1333	110	149	effectiveness	effectiveness	NOUN
fueconorg-1333	110	150	and	and	CCONJ
fueconorg-1333	110	151	efficiency	efficiency	NOUN
fueconorg-1333	110	152	of	of	ADP
fueconorg-1333	110	153	internal	internal	ADJ
fueconorg-1333	110	154	audit	audit	NOUN
fueconorg-1333	110	155	[	[	X
fueconorg-1333	110	156	7	7	NUM
fueconorg-1333	110	157	]	]	PUNCT
fueconorg-1333	110	158	.	.	PUNCT
fueconorg-1333	111	1	although	although	SCONJ
fueconorg-1333	111	2	the	the	DET
fueconorg-1333	111	3	idea	idea	NOUN
fueconorg-1333	111	4	of	of	ADP
fueconorg-1333	111	5	brainstorming	brainstorm	VERB
fueconorg-1333	111	6	application	application	NOUN
fueconorg-1333	111	7	in	in	ADP
fueconorg-1333	111	8	internal	internal	ADJ
fueconorg-1333	111	9	audit	audit	NOUN
fueconorg-1333	111	10	has	have	AUX
fueconorg-1333	111	11	not	not	PART
fueconorg-1333	111	12	gained	gain	VERB
fueconorg-1333	111	13	momentum	momentum	NOUN
fueconorg-1333	111	14	until	until	ADP
fueconorg-1333	111	15	the	the	DET
fueconorg-1333	111	16	early	early	ADJ
fueconorg-1333	111	17	304	304	NUM
fueconorg-1333	111	18	m.	m.	NOUN
fueconorg-1333	111	19	đorđević	đorđević	NOUN
fueconorg-1333	111	20	,	,	PUNCT
fueconorg-1333	111	21	t.	t.	PROPN
fueconorg-1333	111	22	đukić	đukić	PROPN
fueconorg-1333	111	23	2000s	2000s	PROPN
fueconorg-1333	111	24	,	,	PUNCT
fueconorg-1333	111	25	it	it	PRON
fueconorg-1333	111	26	is	be	AUX
fueconorg-1333	111	27	believed	believe	VERB
fueconorg-1333	111	28	that	that	SCONJ
fueconorg-1333	111	29	,	,	PUNCT
fueconorg-1333	111	30	today	today	NOUN
fueconorg-1333	111	31	,	,	PUNCT
fueconorg-1333	111	32	“	"	PUNCT
fueconorg-1333	111	33	this	this	DET
fueconorg-1333	111	34	procedure	procedure	NOUN
fueconorg-1333	111	35	should	should	AUX
fueconorg-1333	111	36	be	be	AUX
fueconorg-1333	111	37	an	an	DET
fueconorg-1333	111	38	integral	integral	ADJ
fueconorg-1333	111	39	part	part	NOUN
fueconorg-1333	111	40	of	of	ADP
fueconorg-1333	111	41	a	a	DET
fueconorg-1333	111	42	proactive	proactive	ADJ
fueconorg-1333	111	43	approach	approach	NOUN
fueconorg-1333	111	44	of	of	ADP
fueconorg-1333	111	45	internal	internal	ADJ
fueconorg-1333	111	46	auditing	auditing	NOUN
fueconorg-1333	111	47	in	in	ADP
fueconorg-1333	111	48	detecting	detect	VERB
fueconorg-1333	111	49	fraud	fraud	NOUN
fueconorg-1333	111	50	”	"	PUNCT
fueconorg-1333	112	1	[	[	X
fueconorg-1333	112	2	18	18	NUM
fueconorg-1333	112	3	,	,	PUNCT
fueconorg-1333	112	4	67	67	NUM
fueconorg-1333	112	5	]	]	PUNCT
fueconorg-1333	112	6	.	.	PUNCT
fueconorg-1333	113	1	despite	despite	SCONJ
fueconorg-1333	113	2	the	the	DET
fueconorg-1333	113	3	efforts	effort	NOUN
fueconorg-1333	113	4	that	that	PRON
fueconorg-1333	113	5	the	the	DET
fueconorg-1333	113	6	internal	internal	ADJ
fueconorg-1333	113	7	auditors	auditor	NOUN
fueconorg-1333	113	8	need	need	VERB
fueconorg-1333	113	9	to	to	PART
fueconorg-1333	113	10	make	make	VERB
fueconorg-1333	113	11	,	,	PUNCT
fueconorg-1333	113	12	for	for	ADP
fueconorg-1333	113	13	the	the	DET
fueconorg-1333	113	14	purpose	purpose	NOUN
fueconorg-1333	113	15	of	of	ADP
fueconorg-1333	113	16	improving	improve	VERB
fueconorg-1333	113	17	their	their	PRON
fueconorg-1333	113	18	effectiveness	effectiveness	NOUN
fueconorg-1333	113	19	in	in	ADP
fueconorg-1333	113	20	fighting	fight	VERB
fueconorg-1333	113	21	fraud	fraud	NOUN
fueconorg-1333	113	22	,	,	PUNCT
fueconorg-1333	113	23	great	great	ADJ
fueconorg-1333	113	24	support	support	NOUN
fueconorg-1333	113	25	must	must	AUX
fueconorg-1333	113	26	be	be	AUX
fueconorg-1333	113	27	provided	provide	VERB
fueconorg-1333	113	28	by	by	ADP
fueconorg-1333	113	29	the	the	DET
fueconorg-1333	113	30	companies	company	NOUN
fueconorg-1333	113	31	in	in	ADP
fueconorg-1333	113	32	which	which	PRON
fueconorg-1333	113	33	they	they	PRON
fueconorg-1333	113	34	operate	operate	VERB
fueconorg-1333	113	35	,	,	PUNCT
fueconorg-1333	113	36	in	in	ADP
fueconorg-1333	113	37	a	a	DET
fueconorg-1333	113	38	way	way	NOUN
fueconorg-1333	113	39	to	to	PART
fueconorg-1333	113	40	enable	enable	VERB
fueconorg-1333	113	41	them	they	PRON
fueconorg-1333	113	42	to	to	ADP
fueconorg-1333	113	43	[	[	X
fueconorg-1333	113	44	11	11	NUM
fueconorg-1333	113	45	,	,	PUNCT
fueconorg-1333	113	46	69	69	NUM
fueconorg-1333	113	47	-	-	SYM
fueconorg-1333	113	48	70	70	NUM
fueconorg-1333	113	49	]	]	PUNCT
fueconorg-1333	113	50	:	:	PUNCT
fueconorg-1333	113	51			PUNCT
fueconorg-1333	113	52	align	align	VERB
fueconorg-1333	113	53	their	their	PRON
fueconorg-1333	113	54	actions	action	NOUN
fueconorg-1333	113	55	with	with	ADP
fueconorg-1333	113	56	the	the	DET
fueconorg-1333	113	57	priorities	priority	NOUN
fueconorg-1333	113	58	and	and	CCONJ
fueconorg-1333	113	59	goals	goal	NOUN
fueconorg-1333	113	60	of	of	ADP
fueconorg-1333	113	61	the	the	DET
fueconorg-1333	113	62	company	company	NOUN
fueconorg-1333	113	63	,	,	PUNCT
fueconorg-1333	113	64	both	both	PRON
fueconorg-1333	113	65	in	in	ADP
fueconorg-1333	113	66	the	the	DET
fueconorg-1333	113	67	long	long	ADJ
fueconorg-1333	113	68	and	and	CCONJ
fueconorg-1333	113	69	in	in	ADP
fueconorg-1333	113	70	the	the	DET
fueconorg-1333	113	71	short	short	ADJ
fueconorg-1333	113	72	term	term	NOUN
fueconorg-1333	113	73	.	.	PUNCT
fueconorg-1333	114	1	internal	internal	ADJ
fueconorg-1333	114	2	auditors	auditor	NOUN
fueconorg-1333	114	3	will	will	AUX
fueconorg-1333	114	4	achieve	achieve	VERB
fueconorg-1333	114	5	this	this	PRON
fueconorg-1333	114	6	by	by	ADP
fueconorg-1333	114	7	becoming	become	VERB
fueconorg-1333	114	8	familiar	familiar	ADJ
fueconorg-1333	114	9	with	with	ADP
fueconorg-1333	114	10	:	:	PUNCT
fueconorg-1333	114	11	the	the	DET
fueconorg-1333	114	12	way	way	NOUN
fueconorg-1333	114	13	in	in	ADP
fueconorg-1333	114	14	which	which	PRON
fueconorg-1333	114	15	management	management	NOUN
fueconorg-1333	114	16	undertakes	undertake	VERB
fueconorg-1333	114	17	to	to	PART
fueconorg-1333	114	18	respect	respect	VERB
fueconorg-1333	114	19	ethics	ethic	NOUN
fueconorg-1333	114	20	and	and	CCONJ
fueconorg-1333	114	21	incorporate	incorporate	VERB
fueconorg-1333	114	22	mechanisms	mechanism	NOUN
fueconorg-1333	114	23	of	of	ADP
fueconorg-1333	114	24	compliance	compliance	NOUN
fueconorg-1333	114	25	with	with	ADP
fueconorg-1333	114	26	regulations	regulation	NOUN
fueconorg-1333	114	27	in	in	ADP
fueconorg-1333	114	28	the	the	DET
fueconorg-1333	114	29	objectives	objective	NOUN
fueconorg-1333	114	30	,	,	PUNCT
fueconorg-1333	114	31	strategies	strategy	NOUN
fueconorg-1333	114	32	,	,	PUNCT
fueconorg-1333	114	33	decision	decision	NOUN
fueconorg-1333	114	34	-	-	PUNCT
fueconorg-1333	114	35	making	making	NOUN
fueconorg-1333	114	36	,	,	PUNCT
fueconorg-1333	114	37	and	and	CCONJ
fueconorg-1333	114	38	daily	daily	ADJ
fueconorg-1333	114	39	operations	operation	NOUN
fueconorg-1333	114	40	of	of	ADP
fueconorg-1333	114	41	the	the	DET
fueconorg-1333	114	42	company	company	NOUN
fueconorg-1333	114	43	;	;	PUNCT
fueconorg-1333	114	44	the	the	DET
fueconorg-1333	114	45	methods	method	NOUN
fueconorg-1333	114	46	used	use	VERB
fueconorg-1333	114	47	by	by	ADP
fueconorg-1333	114	48	management	management	NOUN
fueconorg-1333	114	49	to	to	PART
fueconorg-1333	114	50	promote	promote	VERB
fueconorg-1333	114	51	and	and	CCONJ
fueconorg-1333	114	52	improve	improve	VERB
fueconorg-1333	114	53	the	the	DET
fueconorg-1333	114	54	integrity	integrity	NOUN
fueconorg-1333	114	55	and	and	CCONJ
fueconorg-1333	114	56	ethics	ethic	NOUN
fueconorg-1333	114	57	,	,	PUNCT
fueconorg-1333	114	58	and	and	CCONJ
fueconorg-1333	114	59	compliance	compliance	NOUN
fueconorg-1333	114	60	with	with	ADP
fueconorg-1333	114	61	the	the	DET
fueconorg-1333	114	62	core	core	ADJ
fueconorg-1333	114	63	values	value	NOUN
fueconorg-1333	114	64	of	of	ADP
fueconorg-1333	114	65	the	the	DET
fueconorg-1333	114	66	company	company	NOUN
fueconorg-1333	114	67	;	;	PUNCT
fueconorg-1333	114	68	the	the	DET
fueconorg-1333	114	69	specific	specific	ADJ
fueconorg-1333	114	70	policies	policy	NOUN
fueconorg-1333	114	71	,	,	PUNCT
fueconorg-1333	114	72	programs	program	NOUN
fueconorg-1333	114	73	,	,	PUNCT
fueconorg-1333	114	74	and	and	CCONJ
fueconorg-1333	114	75	control	control	NOUN
fueconorg-1333	114	76	of	of	ADP
fueconorg-1333	114	77	compliance	compliance	NOUN
fueconorg-1333	114	78	;	;	PUNCT
fueconorg-1333	114	79	possible	possible	ADJ
fueconorg-1333	114	80	responses	response	NOUN
fueconorg-1333	114	81	to	to	ADP
fueconorg-1333	114	82	the	the	DET
fueconorg-1333	114	83	challenges	challenge	NOUN
fueconorg-1333	114	84	of	of	ADP
fueconorg-1333	114	85	implementing	implement	VERB
fueconorg-1333	114	86	ethics	ethic	NOUN
fueconorg-1333	114	87	and	and	CCONJ
fueconorg-1333	114	88	compliance	compliance	NOUN
fueconorg-1333	114	89	activities	activity	NOUN
fueconorg-1333	114	90	,	,	PUNCT
fueconorg-1333	114	91	etc	etc	X
fueconorg-1333	114	92	.	.	X
fueconorg-1333	114	93			X
fueconorg-1333	114	94	gain	gain	VERB
fueconorg-1333	114	95	support	support	NOUN
fueconorg-1333	114	96	from	from	ADP
fueconorg-1333	114	97	the	the	DET
fueconorg-1333	114	98	board	board	NOUN
fueconorg-1333	114	99	of	of	ADP
fueconorg-1333	114	100	directors	director	NOUN
fueconorg-1333	114	101	and	and	CCONJ
fueconorg-1333	114	102	senior	senior	ADJ
fueconorg-1333	114	103	management	management	NOUN
fueconorg-1333	114	104	in	in	ADP
fueconorg-1333	114	105	terms	term	NOUN
fueconorg-1333	114	106	of	of	ADP
fueconorg-1333	114	107	establishing	establish	VERB
fueconorg-1333	114	108	clear	clear	ADJ
fueconorg-1333	114	109	objectives	objective	NOUN
fueconorg-1333	114	110	,	,	PUNCT
fueconorg-1333	114	111	clear	clear	ADJ
fueconorg-1333	114	112	reporting	reporting	NOUN
fueconorg-1333	114	113	lines	line	NOUN
fueconorg-1333	114	114	and	and	CCONJ
fueconorg-1333	114	115	line	line	NOUN
fueconorg-1333	114	116	of	of	ADP
fueconorg-1333	114	117	responsibility	responsibility	NOUN
fueconorg-1333	114	118	,	,	PUNCT
fueconorg-1333	114	119	allocating	allocate	VERB
fueconorg-1333	114	120	the	the	DET
fueconorg-1333	114	121	necessary	necessary	ADJ
fueconorg-1333	114	122	resources	resource	NOUN
fueconorg-1333	114	123	(	(	PUNCT
fueconorg-1333	114	124	human	human	NOUN
fueconorg-1333	114	125	and	and	CCONJ
fueconorg-1333	114	126	material	material	NOUN
fueconorg-1333	114	127	)	)	PUNCT
fueconorg-1333	114	128	,	,	PUNCT
fueconorg-1333	114	129	obtaining	obtain	VERB
fueconorg-1333	114	130	input	input	NOUN
fueconorg-1333	114	131	in	in	ADP
fueconorg-1333	114	132	planning	planning	NOUN
fueconorg-1333	114	133	,	,	PUNCT
fueconorg-1333	114	134	establishing	establish	VERB
fueconorg-1333	114	135	processes	process	NOUN
fueconorg-1333	114	136	for	for	ADP
fueconorg-1333	114	137	monitoring	monitor	VERB
fueconorg-1333	114	138	the	the	DET
fueconorg-1333	114	139	success	success	NOUN
fueconorg-1333	114	140	of	of	ADP
fueconorg-1333	114	141	implemented	implement	VERB
fueconorg-1333	114	142	activities	activity	NOUN
fueconorg-1333	114	143	,	,	PUNCT
fueconorg-1333	114	144	and	and	CCONJ
fueconorg-1333	114	145	the	the	DET
fueconorg-1333	114	146	like	like	ADJ
fueconorg-1333	114	147	.	.	PUNCT
fueconorg-1333	114	148			PROPN
fueconorg-1333	114	149	design	design	VERB
fueconorg-1333	114	150	an	an	DET
fueconorg-1333	114	151	adequate	adequate	ADJ
fueconorg-1333	114	152	process	process	NOUN
fueconorg-1333	114	153	of	of	ADP
fueconorg-1333	114	154	reporting	report	VERB
fueconorg-1333	114	155	on	on	ADP
fueconorg-1333	114	156	the	the	DET
fueconorg-1333	114	157	results	result	NOUN
fueconorg-1333	114	158	of	of	ADP
fueconorg-1333	114	159	the	the	DET
fueconorg-1333	114	160	work	work	NOUN
fueconorg-1333	114	161	,	,	PUNCT
fueconorg-1333	114	162	which	which	PRON
fueconorg-1333	114	163	will	will	AUX
fueconorg-1333	114	164	ensure	ensure	VERB
fueconorg-1333	114	165	effective	effective	ADJ
fueconorg-1333	114	166	and	and	CCONJ
fueconorg-1333	114	167	efficient	efficient	ADJ
fueconorg-1333	114	168	communication	communication	NOUN
fueconorg-1333	114	169	with	with	ADP
fueconorg-1333	114	170	relevant	relevant	ADJ
fueconorg-1333	114	171	stakeholders	stakeholder	NOUN
fueconorg-1333	114	172	,	,	PUNCT
fueconorg-1333	114	173	and	and	CCONJ
fueconorg-1333	114	174	specify	specify	VERB
fueconorg-1333	114	175	structure	structure	NOUN
fueconorg-1333	114	176	of	of	ADP
fueconorg-1333	114	177	the	the	DET
fueconorg-1333	114	178	report	report	NOUN
fueconorg-1333	114	179	,	,	PUNCT
fueconorg-1333	114	180	which	which	PRON
fueconorg-1333	114	181	is	be	AUX
fueconorg-1333	114	182	essential	essential	ADJ
fueconorg-1333	114	183	for	for	ADP
fueconorg-1333	114	184	proper	proper	ADJ
fueconorg-1333	114	185	interpretation	interpretation	NOUN
fueconorg-1333	114	186	of	of	ADP
fueconorg-1333	114	187	the	the	DET
fueconorg-1333	114	188	findings	finding	NOUN
fueconorg-1333	114	189	.	.	PUNCT
fueconorg-1333	115	1	although	although	SCONJ
fueconorg-1333	115	2	the	the	DET
fueconorg-1333	115	3	issue	issue	NOUN
fueconorg-1333	115	4	of	of	ADP
fueconorg-1333	115	5	effectiveness	effectiveness	NOUN
fueconorg-1333	115	6	of	of	ADP
fueconorg-1333	115	7	internal	internal	ADJ
fueconorg-1333	115	8	audit	audit	NOUN
fueconorg-1333	115	9	in	in	ADP
fueconorg-1333	115	10	fraud	fraud	NOUN
fueconorg-1333	115	11	risk	risk	NOUN
fueconorg-1333	115	12	management	management	NOUN
fueconorg-1333	115	13	is	be	AUX
fueconorg-1333	115	14	fully	fully	ADV
fueconorg-1333	115	15	justified	justified	ADJ
fueconorg-1333	115	16	,	,	PUNCT
fueconorg-1333	115	17	many	many	ADJ
fueconorg-1333	115	18	studies	study	NOUN
fueconorg-1333	115	19	show	show	VERB
fueconorg-1333	115	20	that	that	SCONJ
fueconorg-1333	115	21	the	the	DET
fueconorg-1333	115	22	internal	internal	ADJ
fueconorg-1333	115	23	audit	audit	NOUN
fueconorg-1333	115	24	is	be	AUX
fueconorg-1333	115	25	up	up	ADP
fueconorg-1333	115	26	to	to	ADP
fueconorg-1333	115	27	this	this	DET
fueconorg-1333	115	28	challenge	challenge	NOUN
fueconorg-1333	115	29	.	.	PUNCT
fueconorg-1333	116	1	this	this	PRON
fueconorg-1333	116	2	is	be	AUX
fueconorg-1333	116	3	confirmed	confirm	VERB
fueconorg-1333	116	4	by	by	ADP
fueconorg-1333	116	5	the	the	DET
fueconorg-1333	116	6	results	result	NOUN
fueconorg-1333	116	7	of	of	ADP
fueconorg-1333	116	8	research	research	NOUN
fueconorg-1333	116	9	conducted	conduct	VERB
fueconorg-1333	116	10	by	by	ADP
fueconorg-1333	116	11	monisola	monisola	PROPN
fueconorg-1333	116	12	et	et	PROPN
fueconorg-1333	116	13	al	al	PROPN
fueconorg-1333	116	14	.	.	PUNCT
fueconorg-1333	117	1	[	[	X
fueconorg-1333	117	2	19	19	NUM
fueconorg-1333	117	3	]	]	PUNCT
fueconorg-1333	117	4	and	and	CCONJ
fueconorg-1333	117	5	coram	coram	PROPN
fueconorg-1333	117	6	et	et	PROPN
fueconorg-1333	117	7	al	al	PROPN
fueconorg-1333	117	8	.	.	PUNCT
fueconorg-1333	118	1	[	[	X
fueconorg-1333	118	2	6	6	NUM
fueconorg-1333	118	3	]	]	PUNCT
fueconorg-1333	118	4	,	,	PUNCT
fueconorg-1333	118	5	indicating	indicate	VERB
fueconorg-1333	118	6	that	that	SCONJ
fueconorg-1333	118	7	,	,	PUNCT
fueconorg-1333	118	8	in	in	ADP
fueconorg-1333	118	9	the	the	DET
fueconorg-1333	118	10	companies	company	NOUN
fueconorg-1333	118	11	with	with	ADP
fueconorg-1333	118	12	the	the	DET
fueconorg-1333	118	13	established	establish	VERB
fueconorg-1333	118	14	internal	internal	ADJ
fueconorg-1333	118	15	audit	audit	NOUN
fueconorg-1333	118	16	function	function	NOUN
fueconorg-1333	118	17	,	,	PUNCT
fueconorg-1333	118	18	much	much	ADV
fueconorg-1333	118	19	more	more	ADJ
fueconorg-1333	118	20	acts	act	NOUN
fueconorg-1333	118	21	of	of	ADP
fueconorg-1333	118	22	fraud	fraud	NOUN
fueconorg-1333	118	23	are	be	AUX
fueconorg-1333	118	24	detected	detect	VERB
fueconorg-1333	118	25	,	,	PUNCT
fueconorg-1333	118	26	in	in	ADP
fueconorg-1333	118	27	relation	relation	NOUN
fueconorg-1333	118	28	to	to	ADP
fueconorg-1333	118	29	the	the	DET
fueconorg-1333	118	30	companies	company	NOUN
fueconorg-1333	118	31	in	in	ADP
fueconorg-1333	118	32	which	which	PRON
fueconorg-1333	118	33	internal	internal	ADJ
fueconorg-1333	118	34	audit	audit	NOUN
fueconorg-1333	118	35	is	be	AUX
fueconorg-1333	118	36	not	not	PART
fueconorg-1333	118	37	functioning	function	VERB
fueconorg-1333	118	38	.	.	PUNCT
fueconorg-1333	119	1	furthermore	furthermore	ADV
fueconorg-1333	119	2	,	,	PUNCT
fueconorg-1333	119	3	research	research	NOUN
fueconorg-1333	119	4	carried	carry	VERB
fueconorg-1333	119	5	out	out	ADP
fueconorg-1333	119	6	by	by	ADP
fueconorg-1333	119	7	acfe	acfe	NOUN
fueconorg-1333	119	8	in	in	ADP
fueconorg-1333	119	9	2014	2014	NUM
fueconorg-1333	119	10	indicates	indicate	VERB
fueconorg-1333	119	11	that	that	SCONJ
fueconorg-1333	119	12	about	about	ADV
fueconorg-1333	119	13	14.1	14.1	NUM
fueconorg-1333	119	14	%	%	NOUN
fueconorg-1333	119	15	acts	act	NOUN
fueconorg-1333	119	16	of	of	ADP
fueconorg-1333	119	17	fraud	fraud	NOUN
fueconorg-1333	119	18	were	be	AUX
fueconorg-1333	119	19	initially	initially	ADV
fueconorg-1333	119	20	detected	detect	VERB
fueconorg-1333	119	21	by	by	ADP
fueconorg-1333	119	22	internal	internal	ADJ
fueconorg-1333	119	23	audit	audit	NOUN
fueconorg-1333	119	24	,	,	PUNCT
fueconorg-1333	119	25	which	which	PRON
fueconorg-1333	119	26	is	be	AUX
fueconorg-1333	119	27	more	more	ADJ
fueconorg-1333	119	28	in	in	ADP
fueconorg-1333	119	29	relation	relation	NOUN
fueconorg-1333	119	30	to	to	ADP
fueconorg-1333	119	31	accounting	accounting	NOUN
fueconorg-1333	119	32	(	(	PUNCT
fueconorg-1333	119	33	6.6	6.6	NUM
fueconorg-1333	119	34	%	%	NOUN
fueconorg-1333	119	35	)	)	PUNCT
fueconorg-1333	119	36	,	,	PUNCT
fueconorg-1333	119	37	examination	examination	NOUN
fueconorg-1333	119	38	of	of	ADP
fueconorg-1333	119	39	documents	document	NOUN
fueconorg-1333	119	40	(	(	PUNCT
fueconorg-1333	119	41	4.2	4.2	NUM
fueconorg-1333	119	42	%	%	NOUN
fueconorg-1333	119	43	)	)	PUNCT
fueconorg-1333	119	44	,	,	PUNCT
fueconorg-1333	119	45	external	external	ADJ
fueconorg-1333	119	46	auditing	auditing	NOUN
fueconorg-1333	119	47	(	(	PUNCT
fueconorg-1333	119	48	3	3	NUM
fueconorg-1333	119	49	%	%	NOUN
fueconorg-1333	119	50	)	)	PUNCT
fueconorg-1333	119	51	,	,	PUNCT
fueconorg-1333	119	52	monitoring	monitor	VERB
fueconorg-1333	119	53	activities	activity	NOUN
fueconorg-1333	119	54	(	(	PUNCT
fueconorg-1333	119	55	2.6	2.6	NUM
fueconorg-1333	119	56	%	%	NOUN
fueconorg-1333	119	57	)	)	PUNCT
fueconorg-1333	119	58	,	,	PUNCT
fueconorg-1333	119	59	it	it	PRON
fueconorg-1333	119	60	control	control	VERB
fueconorg-1333	119	61	(	(	PUNCT
fueconorg-1333	119	62	1.1	1.1	NUM
fueconorg-1333	119	63	%	%	NOUN
fueconorg-1333	119	64	)	)	PUNCT
fueconorg-1333	119	65	,	,	PUNCT
fueconorg-1333	119	66	and	and	CCONJ
fueconorg-1333	119	67	others	other	NOUN
fueconorg-1333	119	68	.	.	PUNCT
fueconorg-1333	120	1	internal	internal	ADJ
fueconorg-1333	120	2	audit	audit	NOUN
fueconorg-1333	120	3	is	be	AUX
fueconorg-1333	120	4	actually	actually	ADV
fueconorg-1333	120	5	seen	see	VERB
fueconorg-1333	120	6	as	as	ADP
fueconorg-1333	120	7	a	a	DET
fueconorg-1333	120	8	proactive	proactive	ADJ
fueconorg-1333	120	9	mechanism	mechanism	NOUN
fueconorg-1333	120	10	that	that	PRON
fueconorg-1333	120	11	is	be	AUX
fueconorg-1333	120	12	able	able	ADJ
fueconorg-1333	120	13	to	to	PART
fueconorg-1333	120	14	quickly	quickly	ADV
fueconorg-1333	120	15	“	"	PUNCT
fueconorg-1333	120	16	catch	catch	VERB
fueconorg-1333	120	17	”	"	PUNCT
fueconorg-1333	120	18	fraud	fraud	NOUN
fueconorg-1333	120	19	and	and	CCONJ
fueconorg-1333	120	20	greatly	greatly	ADV
fueconorg-1333	120	21	minimize	minimize	VERB
fueconorg-1333	120	22	its	its	PRON
fueconorg-1333	120	23	negative	negative	ADJ
fueconorg-1333	120	24	consequences	consequence	NOUN
fueconorg-1333	120	25	.	.	PUNCT
fueconorg-1333	121	1	3	3	X
fueconorg-1333	121	2	.	.	X
fueconorg-1333	121	3	powers	power	NOUN
fueconorg-1333	121	4	and	and	CCONJ
fueconorg-1333	121	5	responsibilities	responsibility	NOUN
fueconorg-1333	121	6	of	of	ADP
fueconorg-1333	121	7	internal	internal	ADJ
fueconorg-1333	121	8	audit	audit	NOUN
fueconorg-1333	121	9	in	in	ADP
fueconorg-1333	121	10	the	the	DET
fueconorg-1333	121	11	fight	fight	NOUN
fueconorg-1333	121	12	against	against	ADP
fueconorg-1333	121	13	fraud	fraud	NOUN
fueconorg-1333	121	14	comprehensive	comprehensive	ADJ
fueconorg-1333	121	15	knowledge	knowledge	NOUN
fueconorg-1333	121	16	and	and	CCONJ
fueconorg-1333	121	17	understanding	understanding	NOUN
fueconorg-1333	121	18	of	of	ADP
fueconorg-1333	121	19	the	the	DET
fueconorg-1333	121	20	risks	risk	NOUN
fueconorg-1333	121	21	of	of	ADP
fueconorg-1333	121	22	fraud	fraud	NOUN
fueconorg-1333	121	23	allow	allow	VERB
fueconorg-1333	121	24	internal	internal	ADJ
fueconorg-1333	121	25	audit	audit	NOUN
fueconorg-1333	121	26	to	to	PART
fueconorg-1333	121	27	adequately	adequately	ADV
fueconorg-1333	121	28	specify	specify	VERB
fueconorg-1333	121	29	its	its	PRON
fueconorg-1333	121	30	tasks	task	NOUN
fueconorg-1333	121	31	,	,	PUNCT
fueconorg-1333	121	32	objectives	objective	NOUN
fueconorg-1333	121	33	,	,	PUNCT
fueconorg-1333	121	34	and	and	CCONJ
fueconorg-1333	121	35	activities	activity	NOUN
fueconorg-1333	121	36	,	,	PUNCT
fueconorg-1333	121	37	focused	focus	VERB
fueconorg-1333	121	38	on	on	ADP
fueconorg-1333	121	39	fraud	fraud	NOUN
fueconorg-1333	121	40	risk	risk	NOUN
fueconorg-1333	121	41	assessment	assessment	NOUN
fueconorg-1333	121	42	,	,	PUNCT
fueconorg-1333	121	43	prevention	prevention	NOUN
fueconorg-1333	121	44	and	and	CCONJ
fueconorg-1333	121	45	detection	detection	NOUN
fueconorg-1333	121	46	of	of	ADP
fueconorg-1333	121	47	fraud	fraud	NOUN
fueconorg-1333	121	48	,	,	PUNCT
fueconorg-1333	121	49	and	and	CCONJ
fueconorg-1333	121	50	,	,	PUNCT
fueconorg-1333	121	51	ultimately	ultimately	ADV
fueconorg-1333	121	52	,	,	PUNCT
fueconorg-1333	121	53	investigation	investigation	NOUN
fueconorg-1333	121	54	of	of	ADP
fueconorg-1333	121	55	fraud	fraud	NOUN
fueconorg-1333	121	56	.	.	PUNCT
fueconorg-1333	122	1	in	in	ADP
fueconorg-1333	122	2	this	this	DET
fueconorg-1333	122	3	way	way	NOUN
fueconorg-1333	122	4	,	,	PUNCT
fueconorg-1333	122	5	internal	internal	ADJ
fueconorg-1333	122	6	audit	audit	NOUN
fueconorg-1333	122	7	significantly	significantly	ADV
fueconorg-1333	122	8	improves	improve	VERB
fueconorg-1333	122	9	the	the	DET
fueconorg-1333	122	10	process	process	NOUN
fueconorg-1333	122	11	of	of	ADP
fueconorg-1333	122	12	fraud	fraud	NOUN
fueconorg-1333	122	13	risk	risk	NOUN
fueconorg-1333	122	14	management	management	NOUN
fueconorg-1333	122	15	,	,	PUNCT
fueconorg-1333	122	16	and	and	CCONJ
fueconorg-1333	122	17	its	its	PRON
fueconorg-1333	122	18	unique	unique	ADJ
fueconorg-1333	122	19	position	position	NOUN
fueconorg-1333	122	20	enables	enable	VERB
fueconorg-1333	122	21	it	it	PRON
fueconorg-1333	122	22	to	to	PART
fueconorg-1333	122	23	support	support	VERB
fueconorg-1333	122	24	other	other	ADJ
fueconorg-1333	122	25	stakeholders	stakeholder	NOUN
fueconorg-1333	122	26	in	in	ADP
fueconorg-1333	122	27	this	this	DET
fueconorg-1333	122	28	process	process	NOUN
fueconorg-1333	122	29	–	–	PUNCT
fueconorg-1333	122	30	the	the	DET
fueconorg-1333	122	31	board	board	NOUN
fueconorg-1333	122	32	of	of	ADP
fueconorg-1333	122	33	directors	director	NOUN
fueconorg-1333	122	34	,	,	PUNCT
fueconorg-1333	122	35	audit	audit	NOUN
fueconorg-1333	122	36	committee	committee	NOUN
fueconorg-1333	122	37	,	,	PUNCT
fueconorg-1333	122	38	management	management	NOUN
fueconorg-1333	122	39	,	,	PUNCT
fueconorg-1333	122	40	and	and	CCONJ
fueconorg-1333	122	41	employees	employee	NOUN
fueconorg-1333	122	42	,	,	PUNCT
fueconorg-1333	122	43	by	by	ADP
fueconorg-1333	122	44	[	[	X
fueconorg-1333	122	45	3	3	NUM
fueconorg-1333	122	46	]	]	X
fueconorg-1333	122	47	:	:	PUNCT
fueconorg-1333	123	1			X
fueconorg-1333	123	2	providing	provide	VERB
fueconorg-1333	123	3	assurance	assurance	NOUN
fueconorg-1333	123	4	about	about	ADP
fueconorg-1333	123	5	the	the	DET
fueconorg-1333	123	6	effectiveness	effectiveness	NOUN
fueconorg-1333	123	7	of	of	ADP
fueconorg-1333	123	8	fraud	fraud	NOUN
fueconorg-1333	123	9	risk	risk	NOUN
fueconorg-1333	123	10	management	management	NOUN
fueconorg-1333	123	11	and	and	CCONJ
fueconorg-1333	123	12	internal	internal	ADJ
fueconorg-1333	123	13	control	control	NOUN
fueconorg-1333	123	14	processes	process	NOUN
fueconorg-1333	123	15	,	,	PUNCT
fueconorg-1333	123	16			VERB
fueconorg-1333	123	17	providing	provide	VERB
fueconorg-1333	123	18	advice	advice	NOUN
fueconorg-1333	123	19	in	in	ADP
fueconorg-1333	123	20	defining	define	VERB
fueconorg-1333	123	21	fraud	fraud	NOUN
fueconorg-1333	123	22	risk	risk	NOUN
fueconorg-1333	123	23	management	management	NOUN
fueconorg-1333	123	24	strategy	strategy	NOUN
fueconorg-1333	123	25	,	,	PUNCT
fueconorg-1333	123	26			VERB
fueconorg-1333	123	27	providing	provide	VERB
fueconorg-1333	123	28	advice	advice	NOUN
fueconorg-1333	123	29	on	on	ADP
fueconorg-1333	123	30	the	the	DET
fueconorg-1333	123	31	possibilities	possibility	NOUN
fueconorg-1333	123	32	of	of	ADP
fueconorg-1333	123	33	improving	improve	VERB
fueconorg-1333	123	34	fraud	fraud	NOUN
fueconorg-1333	123	35	risk	risk	NOUN
fueconorg-1333	123	36	management	management	NOUN
fueconorg-1333	123	37	and	and	CCONJ
fueconorg-1333	123	38	internal	internal	ADJ
fueconorg-1333	123	39	control	control	NOUN
fueconorg-1333	123	40	processes	process	NOUN
fueconorg-1333	123	41	in	in	ADP
fueconorg-1333	123	42	the	the	DET
fueconorg-1333	123	43	company	company	NOUN
fueconorg-1333	123	44	.	.	PUNCT
fueconorg-1333	124	1	contribution	contribution	NOUN
fueconorg-1333	124	2	of	of	ADP
fueconorg-1333	124	3	internal	internal	ADJ
fueconorg-1333	124	4	audit	audit	NOUN
fueconorg-1333	124	5	in	in	ADP
fueconorg-1333	124	6	the	the	DET
fueconorg-1333	124	7	fight	fight	NOUN
fueconorg-1333	124	8	against	against	ADP
fueconorg-1333	124	9	fraud	fraud	NOUN
fueconorg-1333	124	10	305	305	NUM
fueconorg-1333	124	11	as	as	SCONJ
fueconorg-1333	124	12	regards	regard	VERB
fueconorg-1333	124	13	the	the	DET
fueconorg-1333	124	14	power	power	NOUN
fueconorg-1333	124	15	of	of	ADP
fueconorg-1333	124	16	internal	internal	ADJ
fueconorg-1333	124	17	auditing	auditing	NOUN
fueconorg-1333	124	18	in	in	ADP
fueconorg-1333	124	19	the	the	DET
fueconorg-1333	124	20	fight	fight	NOUN
fueconorg-1333	124	21	against	against	ADP
fueconorg-1333	124	22	fraud	fraud	NOUN
fueconorg-1333	124	23	,	,	PUNCT
fueconorg-1333	124	24	it	it	PRON
fueconorg-1333	124	25	in	in	ADP
fueconorg-1333	124	26	the	the	DET
fueconorg-1333	124	27	first	first	ADJ
fueconorg-1333	124	28	place	place	NOUN
fueconorg-1333	124	29	refers	refer	VERB
fueconorg-1333	124	30	to	to	ADP
fueconorg-1333	124	31	its	its	PRON
fueconorg-1333	124	32	activities	activity	NOUN
fueconorg-1333	124	33	within	within	ADP
fueconorg-1333	124	34	the	the	DET
fueconorg-1333	124	35	framework	framework	NOUN
fueconorg-1333	124	36	of	of	ADP
fueconorg-1333	124	37	a	a	DET
fueconorg-1333	124	38	fraud	fraud	NOUN
fueconorg-1333	124	39	risk	risk	NOUN
fueconorg-1333	124	40	assessment	assessment	NOUN
fueconorg-1333	124	41	process	process	NOUN
fueconorg-1333	124	42	,	,	PUNCT
fueconorg-1333	124	43	which	which	PRON
fueconorg-1333	124	44	involves	involve	VERB
fueconorg-1333	124	45	identification	identification	NOUN
fueconorg-1333	124	46	of	of	ADP
fueconorg-1333	124	47	where	where	SCONJ
fueconorg-1333	124	48	,	,	PUNCT
fueconorg-1333	124	49	how	how	SCONJ
fueconorg-1333	124	50	,	,	PUNCT
fueconorg-1333	124	51	and	and	CCONJ
fueconorg-1333	124	52	who	who	PRON
fueconorg-1333	124	53	can	can	AUX
fueconorg-1333	124	54	commit	commit	VERB
fueconorg-1333	124	55	fraud	fraud	NOUN
fueconorg-1333	124	56	in	in	ADP
fueconorg-1333	124	57	the	the	DET
fueconorg-1333	124	58	company	company	NOUN
fueconorg-1333	124	59	.	.	PUNCT
fueconorg-1333	125	1	internal	internal	ADJ
fueconorg-1333	125	2	audit	audit	NOUN
fueconorg-1333	125	3	activities	activity	NOUN
fueconorg-1333	125	4	in	in	ADP
fueconorg-1333	125	5	this	this	DET
fueconorg-1333	125	6	process	process	NOUN
fueconorg-1333	125	7	are	be	AUX
fueconorg-1333	125	8	aimed	aim	VERB
fueconorg-1333	125	9	at	at	ADP
fueconorg-1333	125	10	:	:	PUNCT
fueconorg-1333	125	11			NOUN
fueconorg-1333	125	12	identification	identification	NOUN
fueconorg-1333	125	13	of	of	ADP
fueconorg-1333	125	14	relevant	relevant	ADJ
fueconorg-1333	125	15	risk	risk	NOUN
fueconorg-1333	125	16	factors	factor	NOUN
fueconorg-1333	125	17	,	,	PUNCT
fueconorg-1333	125	18	where	where	SCONJ
fueconorg-1333	125	19	the	the	DET
fueconorg-1333	125	20	internal	internal	ADJ
fueconorg-1333	125	21	audit	audit	NOUN
fueconorg-1333	125	22	collects	collect	VERB
fueconorg-1333	125	23	information	information	NOUN
fueconorg-1333	125	24	about	about	ADP
fueconorg-1333	125	25	the	the	DET
fueconorg-1333	125	26	activities	activity	NOUN
fueconorg-1333	125	27	and	and	CCONJ
fueconorg-1333	125	28	processes	process	NOUN
fueconorg-1333	125	29	of	of	ADP
fueconorg-1333	125	30	the	the	DET
fueconorg-1333	125	31	company	company	NOUN
fueconorg-1333	125	32	,	,	PUNCT
fueconorg-1333	125	33	in	in	ADP
fueconorg-1333	125	34	order	order	NOUN
fueconorg-1333	125	35	to	to	PART
fueconorg-1333	125	36	be	be	AUX
fueconorg-1333	125	37	able	able	ADJ
fueconorg-1333	125	38	to	to	PART
fueconorg-1333	125	39	identify	identify	VERB
fueconorg-1333	125	40	areas	area	NOUN
fueconorg-1333	125	41	of	of	ADP
fueconorg-1333	125	42	potential	potential	ADJ
fueconorg-1333	125	43	fraud	fraud	NOUN
fueconorg-1333	125	44	.	.	PUNCT
fueconorg-1333	126	1	the	the	DET
fueconorg-1333	126	2	techniques	technique	NOUN
fueconorg-1333	126	3	used	use	VERB
fueconorg-1333	126	4	in	in	ADP
fueconorg-1333	126	5	this	this	DET
fueconorg-1333	126	6	process	process	NOUN
fueconorg-1333	126	7	include	include	VERB
fueconorg-1333	126	8	:	:	PUNCT
fueconorg-1333	126	9	oral	oral	ADJ
fueconorg-1333	126	10	interviews	interview	NOUN
fueconorg-1333	126	11	with	with	ADP
fueconorg-1333	126	12	management	management	NOUN
fueconorg-1333	126	13	and	and	CCONJ
fueconorg-1333	126	14	employees	employee	NOUN
fueconorg-1333	126	15	,	,	PUNCT
fueconorg-1333	126	16	questionnaires	questionnaire	NOUN
fueconorg-1333	126	17	,	,	PUNCT
fueconorg-1333	126	18	and	and	CCONJ
fueconorg-1333	126	19	,	,	PUNCT
fueconorg-1333	126	20	most	most	ADV
fueconorg-1333	126	21	often	often	ADV
fueconorg-1333	126	22	,	,	PUNCT
fueconorg-1333	126	23	the	the	DET
fueconorg-1333	126	24	use	use	NOUN
fueconorg-1333	126	25	of	of	ADP
fueconorg-1333	126	26	the	the	DET
fueconorg-1333	126	27	already	already	ADV
fueconorg-1333	126	28	mentioned	mention	VERB
fueconorg-1333	126	29	,	,	PUNCT
fueconorg-1333	126	30	“	"	PUNCT
fueconorg-1333	126	31	fraud	fraud	NOUN
fueconorg-1333	126	32	triangle	triangle	NOUN
fueconorg-1333	126	33	”	"	PUNCT
fueconorg-1333	126	34	technique	technique	NOUN
fueconorg-1333	126	35	[	[	X
fueconorg-1333	126	36	21	21	NUM
fueconorg-1333	126	37	,	,	PUNCT
fueconorg-1333	126	38	16	16	NUM
fueconorg-1333	126	39	-	-	SYM
fueconorg-1333	126	40	17	17	NUM
fueconorg-1333	126	41	]	]	PUNCT
fueconorg-1333	126	42	.	.	PUNCT
fueconorg-1333	127	1	in	in	ADP
fueconorg-1333	127	2	this	this	DET
fueconorg-1333	127	3	way	way	NOUN
fueconorg-1333	127	4	,	,	PUNCT
fueconorg-1333	127	5	the	the	DET
fueconorg-1333	127	6	auditors	auditor	NOUN
fueconorg-1333	127	7	identify	identify	VERB
fueconorg-1333	127	8	areas	area	NOUN
fueconorg-1333	127	9	where	where	SCONJ
fueconorg-1333	127	10	there	there	PRON
fueconorg-1333	127	11	are	be	VERB
fueconorg-1333	127	12	possibilities	possibility	NOUN
fueconorg-1333	127	13	of	of	ADP
fueconorg-1333	127	14	occurrence	occurrence	NOUN
fueconorg-1333	127	15	of	of	ADP
fueconorg-1333	127	16	fraud	fraud	NOUN
fueconorg-1333	127	17	,	,	PUNCT
fueconorg-1333	127	18	i.e.	i.e.	X
fueconorg-1333	127	19	persons	person	NOUN
fueconorg-1333	127	20	who	who	PRON
fueconorg-1333	127	21	have	have	VERB
fueconorg-1333	127	22	the	the	DET
fueconorg-1333	127	23	motive	motive	NOUN
fueconorg-1333	127	24	,	,	PUNCT
fueconorg-1333	127	25	the	the	DET
fueconorg-1333	127	26	opportunity	opportunity	NOUN
fueconorg-1333	127	27	,	,	PUNCT
fueconorg-1333	127	28	and	and	CCONJ
fueconorg-1333	127	29	the	the	DET
fueconorg-1333	127	30	possibility	possibility	NOUN
fueconorg-1333	127	31	of	of	ADP
fueconorg-1333	127	32	rationalizing	rationalize	VERB
fueconorg-1333	127	33	the	the	DET
fueconorg-1333	127	34	possibly	possibly	ADV
fueconorg-1333	127	35	committed	committed	ADJ
fueconorg-1333	127	36	fraud	fraud	NOUN
fueconorg-1333	127	37	.	.	PUNCT
fueconorg-1333	128	1	in	in	ADP
fueconorg-1333	128	2	cases	case	NOUN
fueconorg-1333	128	3	of	of	ADP
fueconorg-1333	128	4	identifying	identify	VERB
fueconorg-1333	128	5	the	the	DET
fueconorg-1333	128	6	presence	presence	NOUN
fueconorg-1333	128	7	of	of	ADP
fueconorg-1333	128	8	some	some	PRON
fueconorg-1333	128	9	of	of	ADP
fueconorg-1333	128	10	the	the	DET
fueconorg-1333	128	11	factors	factor	NOUN
fueconorg-1333	128	12	,	,	PUNCT
fueconorg-1333	128	13	internal	internal	ADJ
fueconorg-1333	128	14	audit	audit	NOUN
fueconorg-1333	128	15	examines	examine	VERB
fueconorg-1333	128	16	what	what	PRON
fueconorg-1333	128	17	could	could	AUX
fueconorg-1333	128	18	be	be	AUX
fueconorg-1333	128	19	the	the	DET
fueconorg-1333	128	20	subject	subject	NOUN
fueconorg-1333	128	21	of	of	ADP
fueconorg-1333	128	22	fraud	fraud	NOUN
fueconorg-1333	128	23	,	,	PUNCT
fueconorg-1333	128	24	and	and	CCONJ
fueconorg-1333	128	25	how	how	SCONJ
fueconorg-1333	128	26	fraud	fraud	NOUN
fueconorg-1333	128	27	could	could	AUX
fueconorg-1333	128	28	be	be	AUX
fueconorg-1333	128	29	done	do	VERB
fueconorg-1333	128	30	,	,	PUNCT
fueconorg-1333	128	31	i.e.	i.e.	X
fueconorg-1333	128	32	identifies	identify	VERB
fueconorg-1333	128	33	possible	possible	ADJ
fueconorg-1333	128	34	fraud	fraud	NOUN
fueconorg-1333	128	35	schemes	scheme	NOUN
fueconorg-1333	128	36	.	.	PUNCT
fueconorg-1333	129	1			NOUN
fueconorg-1333	129	2	ranking	rank	VERB
fueconorg-1333	129	3	the	the	DET
fueconorg-1333	129	4	fraud	fraud	NOUN
fueconorg-1333	129	5	risk	risk	NOUN
fueconorg-1333	129	6	in	in	ADP
fueconorg-1333	129	7	relation	relation	NOUN
fueconorg-1333	129	8	to	to	ADP
fueconorg-1333	129	9	the	the	DET
fueconorg-1333	129	10	estimated	estimate	VERB
fueconorg-1333	129	11	amount	amount	NOUN
fueconorg-1333	129	12	of	of	ADP
fueconorg-1333	129	13	loss	loss	NOUN
fueconorg-1333	129	14	and	and	CCONJ
fueconorg-1333	129	15	the	the	DET
fueconorg-1333	129	16	likelihood	likelihood	NOUN
fueconorg-1333	129	17	of	of	ADP
fueconorg-1333	129	18	fraud	fraud	NOUN
fueconorg-1333	129	19	.	.	PUNCT
fueconorg-1333	130	1	loss	loss	NOUN
fueconorg-1333	130	2	,	,	PUNCT
fueconorg-1333	130	3	i.e.	i.e.	X
fueconorg-1333	130	4	damage	damage	NOUN
fueconorg-1333	130	5	,	,	PUNCT
fueconorg-1333	130	6	which	which	PRON
fueconorg-1333	130	7	may	may	AUX
fueconorg-1333	130	8	occur	occur	VERB
fueconorg-1333	130	9	in	in	ADP
fueconorg-1333	130	10	the	the	DET
fueconorg-1333	130	11	form	form	NOUN
fueconorg-1333	130	12	of	of	ADP
fueconorg-1333	130	13	cash	cash	NOUN
fueconorg-1333	130	14	loss	loss	NOUN
fueconorg-1333	130	15	,	,	PUNCT
fueconorg-1333	130	16	decline	decline	VERB
fueconorg-1333	130	17	in	in	ADP
fueconorg-1333	130	18	reputation	reputation	NOUN
fueconorg-1333	130	19	,	,	PUNCT
fueconorg-1333	130	20	decreased	decrease	VERB
fueconorg-1333	130	21	productivity	productivity	NOUN
fueconorg-1333	130	22	,	,	PUNCT
fueconorg-1333	130	23	loss	loss	NOUN
fueconorg-1333	130	24	of	of	ADP
fueconorg-1333	130	25	resources	resource	NOUN
fueconorg-1333	130	26	,	,	PUNCT
fueconorg-1333	130	27	reduction	reduction	NOUN
fueconorg-1333	130	28	in	in	ADP
fueconorg-1333	130	29	liquidity	liquidity	NOUN
fueconorg-1333	130	30	of	of	ADP
fueconorg-1333	130	31	assets	asset	NOUN
fueconorg-1333	130	32	,	,	PUNCT
fueconorg-1333	130	33	etc	etc	X
fueconorg-1333	130	34	.	.	X
fueconorg-1333	130	35	,	,	PUNCT
fueconorg-1333	130	36	is	be	AUX
fueconorg-1333	130	37	difficult	difficult	ADJ
fueconorg-1333	130	38	to	to	PART
fueconorg-1333	130	39	assess	assess	VERB
fueconorg-1333	130	40	.	.	PUNCT
fueconorg-1333	131	1	for	for	ADP
fueconorg-1333	131	2	these	these	DET
fueconorg-1333	131	3	reasons	reason	NOUN
fueconorg-1333	131	4	,	,	PUNCT
fueconorg-1333	131	5	internal	internal	ADJ
fueconorg-1333	131	6	auditors	auditor	NOUN
fueconorg-1333	131	7	largely	largely	ADV
fueconorg-1333	131	8	rely	rely	VERB
fueconorg-1333	131	9	on	on	ADP
fueconorg-1333	131	10	their	their	PRON
fueconorg-1333	131	11	experience	experience	NOUN
fueconorg-1333	131	12	,	,	PUNCT
fueconorg-1333	131	13	and	and	CCONJ
fueconorg-1333	131	14	rank	rank	NOUN
fueconorg-1333	131	15	loss	loss	NOUN
fueconorg-1333	131	16	in	in	ADP
fueconorg-1333	131	17	respect	respect	NOUN
fueconorg-1333	131	18	of	of	ADP
fueconorg-1333	131	19	a	a	DET
fueconorg-1333	131	20	given	give	VERB
fueconorg-1333	131	21	period	period	NOUN
fueconorg-1333	131	22	of	of	ADP
fueconorg-1333	131	23	time	time	NOUN
fueconorg-1333	131	24	,	,	PUNCT
fueconorg-1333	131	25	expressed	express	VERB
fueconorg-1333	131	26	in	in	ADP
fueconorg-1333	131	27	cash	cash	NOUN
fueconorg-1333	131	28	units	unit	NOUN
fueconorg-1333	131	29	,	,	PUNCT
fueconorg-1333	131	30	for	for	ADP
fueconorg-1333	131	31	certain	certain	ADJ
fueconorg-1333	131	32	intervals	interval	NOUN
fueconorg-1333	131	33	of	of	ADP
fueconorg-1333	131	34	likelihood	likelihood	NOUN
fueconorg-1333	131	35	of	of	ADP
fueconorg-1333	131	36	occurrence	occurrence	NOUN
fueconorg-1333	131	37	.	.	PUNCT
fueconorg-1333	132	1	on	on	ADP
fueconorg-1333	132	2	the	the	DET
fueconorg-1333	132	3	other	other	ADJ
fueconorg-1333	132	4	hand	hand	NOUN
fueconorg-1333	132	5	,	,	PUNCT
fueconorg-1333	132	6	the	the	DET
fueconorg-1333	132	7	likelihood	likelihood	NOUN
fueconorg-1333	132	8	of	of	ADP
fueconorg-1333	132	9	occurrence	occurrence	NOUN
fueconorg-1333	132	10	is	be	AUX
fueconorg-1333	132	11	mainly	mainly	ADV
fueconorg-1333	132	12	based	base	VERB
fueconorg-1333	132	13	on	on	ADP
fueconorg-1333	132	14	fraud	fraud	NOUN
fueconorg-1333	132	15	triangle	triangle	NOUN
fueconorg-1333	132	16	:	:	PUNCT
fueconorg-1333	132	17	where	where	SCONJ
fueconorg-1333	132	18	all	all	DET
fueconorg-1333	132	19	the	the	DET
fueconorg-1333	132	20	factors	factor	NOUN
fueconorg-1333	132	21	are	be	AUX
fueconorg-1333	132	22	present	present	ADJ
fueconorg-1333	132	23	(	(	PUNCT
fueconorg-1333	132	24	motive	motive	ADJ
fueconorg-1333	132	25	,	,	PUNCT
fueconorg-1333	132	26	opportunity	opportunity	NOUN
fueconorg-1333	132	27	,	,	PUNCT
fueconorg-1333	132	28	and	and	CCONJ
fueconorg-1333	132	29	rationalization	rationalization	NOUN
fueconorg-1333	132	30	)	)	PUNCT
fueconorg-1333	132	31	,	,	PUNCT
fueconorg-1333	132	32	the	the	DET
fueconorg-1333	132	33	likelihood	likelihood	NOUN
fueconorg-1333	132	34	of	of	ADP
fueconorg-1333	132	35	fraud	fraud	NOUN
fueconorg-1333	132	36	is	be	AUX
fueconorg-1333	132	37	higher	high	ADJ
fueconorg-1333	132	38	,	,	PUNCT
fueconorg-1333	132	39	and	and	CCONJ
fueconorg-1333	132	40	vice	vice	ADV
fueconorg-1333	132	41	versa	versa	ADV
fueconorg-1333	132	42	.	.	PUNCT
fueconorg-1333	133	1			NOUN
fueconorg-1333	133	2	mapping	mapping	NOUN
fueconorg-1333	133	3	and	and	CCONJ
fueconorg-1333	133	4	testing	testing	NOUN
fueconorg-1333	133	5	of	of	ADP
fueconorg-1333	133	6	existing	exist	VERB
fueconorg-1333	133	7	internal	internal	ADJ
fueconorg-1333	133	8	control	control	NOUN
fueconorg-1333	133	9	mechanisms	mechanism	NOUN
fueconorg-1333	133	10	–	–	PUNCT
fueconorg-1333	133	11	internal	internal	ADJ
fueconorg-1333	133	12	auditors	auditor	NOUN
fueconorg-1333	133	13	first	first	ADV
fueconorg-1333	133	14	identify	identify	VERB
fueconorg-1333	133	15	the	the	DET
fueconorg-1333	133	16	control	control	NOUN
fueconorg-1333	133	17	mechanisms	mechanism	NOUN
fueconorg-1333	133	18	established	establish	VERB
fueconorg-1333	133	19	by	by	ADP
fueconorg-1333	133	20	the	the	DET
fueconorg-1333	133	21	company	company	NOUN
fueconorg-1333	133	22	,	,	PUNCT
fueconorg-1333	133	23	directed	direct	VERB
fueconorg-1333	133	24	towards	towards	ADP
fueconorg-1333	133	25	the	the	DET
fueconorg-1333	133	26	prevention	prevention	NOUN
fueconorg-1333	133	27	and	and	CCONJ
fueconorg-1333	133	28	detection	detection	NOUN
fueconorg-1333	133	29	of	of	ADP
fueconorg-1333	133	30	fraud	fraud	NOUN
fueconorg-1333	133	31	in	in	ADP
fueconorg-1333	133	32	the	the	DET
fueconorg-1333	133	33	company	company	NOUN
fueconorg-1333	133	34	.	.	PUNCT
fueconorg-1333	134	1	in	in	ADP
fueconorg-1333	134	2	this	this	DET
fueconorg-1333	134	3	regard	regard	NOUN
fueconorg-1333	134	4	,	,	PUNCT
fueconorg-1333	134	5	they	they	PRON
fueconorg-1333	134	6	compare	compare	VERB
fueconorg-1333	134	7	them	they	PRON
fueconorg-1333	134	8	with	with	ADP
fueconorg-1333	134	9	potential	potential	ADJ
fueconorg-1333	134	10	fraud	fraud	NOUN
fueconorg-1333	134	11	schemes	scheme	NOUN
fueconorg-1333	134	12	,	,	PUNCT
fueconorg-1333	134	13	all	all	PRON
fueconorg-1333	134	14	in	in	ADP
fueconorg-1333	134	15	order	order	NOUN
fueconorg-1333	134	16	to	to	PART
fueconorg-1333	134	17	identify	identify	VERB
fueconorg-1333	134	18	the	the	DET
fueconorg-1333	134	19	existence	existence	NOUN
fueconorg-1333	134	20	of	of	ADP
fueconorg-1333	134	21	a	a	DET
fueconorg-1333	134	22	possible	possible	ADJ
fueconorg-1333	134	23	gap	gap	NOUN
fueconorg-1333	134	24	.	.	PUNCT
fueconorg-1333	135	1	in	in	ADP
fueconorg-1333	135	2	addition	addition	NOUN
fueconorg-1333	135	3	,	,	PUNCT
fueconorg-1333	135	4	internal	internal	ADJ
fueconorg-1333	135	5	audit	audit	NOUN
fueconorg-1333	135	6	carries	carry	VERB
fueconorg-1333	135	7	out	out	ADP
fueconorg-1333	135	8	in	in	ADP
fueconorg-1333	135	9	particular	particular	ADJ
fueconorg-1333	135	10	the	the	DET
fueconorg-1333	135	11	evaluation	evaluation	NOUN
fueconorg-1333	135	12	of	of	ADP
fueconorg-1333	135	13	effectiveness	effectiveness	NOUN
fueconorg-1333	135	14	,	,	PUNCT
fueconorg-1333	135	15	because	because	SCONJ
fueconorg-1333	135	16	the	the	DET
fueconorg-1333	135	17	existence	existence	NOUN
fueconorg-1333	135	18	of	of	ADP
fueconorg-1333	135	19	internal	internal	ADJ
fueconorg-1333	135	20	control	control	NOUN
fueconorg-1333	135	21	does	do	AUX
fueconorg-1333	135	22	not	not	PART
fueconorg-1333	135	23	mean	mean	VERB
fueconorg-1333	135	24	at	at	ADP
fueconorg-1333	135	25	the	the	DET
fueconorg-1333	135	26	same	same	ADJ
fueconorg-1333	135	27	time	time	NOUN
fueconorg-1333	135	28	certain	certain	ADJ
fueconorg-1333	135	29	protection	protection	NOUN
fueconorg-1333	135	30	from	from	ADP
fueconorg-1333	135	31	fraud	fraud	NOUN
fueconorg-1333	135	32	occurrence	occurrence	NOUN
fueconorg-1333	135	33	,	,	PUNCT
fueconorg-1333	135	34	which	which	PRON
fueconorg-1333	135	35	subsequently	subsequently	ADV
fueconorg-1333	135	36	affects	affect	VERB
fueconorg-1333	135	37	the	the	DET
fueconorg-1333	135	38	likelihood	likelihood	NOUN
fueconorg-1333	135	39	of	of	ADP
fueconorg-1333	135	40	risk	risk	NOUN
fueconorg-1333	135	41	which	which	PRON
fueconorg-1333	135	42	internal	internal	ADJ
fueconorg-1333	135	43	audit	audit	NOUN
fueconorg-1333	135	44	will	will	AUX
fueconorg-1333	135	45	assess	assess	VERB
fueconorg-1333	135	46	,	,	PUNCT
fueconorg-1333	135	47	and	and	CCONJ
fueconorg-1333	135	48			NOUN
fueconorg-1333	135	49	documenting	documenting	NOUN
fueconorg-1333	135	50	and	and	CCONJ
fueconorg-1333	135	51	reporting	report	VERB
fueconorg-1333	135	52	on	on	ADP
fueconorg-1333	135	53	the	the	DET
fueconorg-1333	135	54	assessed	assessed	ADJ
fueconorg-1333	135	55	risk	risk	NOUN
fueconorg-1333	135	56	,	,	PUNCT
fueconorg-1333	135	57	which	which	PRON
fueconorg-1333	135	58	internal	internal	ADJ
fueconorg-1333	135	59	auditors	auditor	NOUN
fueconorg-1333	135	60	are	be	AUX
fueconorg-1333	135	61	obliged	oblige	VERB
fueconorg-1333	135	62	to	to	PART
fueconorg-1333	135	63	do	do	VERB
fueconorg-1333	135	64	,	,	PUNCT
fueconorg-1333	135	65	based	base	VERB
fueconorg-1333	135	66	on	on	ADP
fueconorg-1333	135	67	isppia	isppia	ADJ
fueconorg-1333	135	68	2060	2060	NUM
fueconorg-1333	135	69	.	.	PUNCT
fueconorg-1333	136	1	key	key	ADJ
fueconorg-1333	136	2	elements	element	NOUN
fueconorg-1333	136	3	of	of	ADP
fueconorg-1333	136	4	the	the	DET
fueconorg-1333	136	5	report	report	NOUN
fueconorg-1333	136	6	,	,	PUNCT
fueconorg-1333	136	7	of	of	ADP
fueconorg-1333	136	8	benefit	benefit	NOUN
fueconorg-1333	136	9	to	to	ADP
fueconorg-1333	136	10	the	the	DET
fueconorg-1333	136	11	company	company	NOUN
fueconorg-1333	136	12	management	management	NOUN
fueconorg-1333	136	13	,	,	PUNCT
fueconorg-1333	136	14	include	include	VERB
fueconorg-1333	136	15	[	[	X
fueconorg-1333	136	16	26	26	NUM
fueconorg-1333	136	17	,	,	PUNCT
fueconorg-1333	136	18	18	18	NUM
fueconorg-1333	136	19	]	]	SYM
fueconorg-1333	136	20	:	:	PUNCT
fueconorg-1333	136	21	types	type	NOUN
fueconorg-1333	136	22	of	of	ADP
fueconorg-1333	136	23	fraud	fraud	NOUN
fueconorg-1333	136	24	that	that	PRON
fueconorg-1333	136	25	have	have	VERB
fueconorg-1333	136	26	a	a	DET
fueconorg-1333	136	27	chance	chance	NOUN
fueconorg-1333	136	28	to	to	PART
fueconorg-1333	136	29	appear	appear	VERB
fueconorg-1333	136	30	,	,	PUNCT
fueconorg-1333	136	31	the	the	DET
fueconorg-1333	136	32	inherent	inherent	ADJ
fueconorg-1333	136	33	risk	risk	NOUN
fueconorg-1333	136	34	of	of	ADP
fueconorg-1333	136	35	fraud	fraud	NOUN
fueconorg-1333	136	36	,	,	PUNCT
fueconorg-1333	136	37	the	the	DET
fueconorg-1333	136	38	adequacy	adequacy	NOUN
fueconorg-1333	136	39	of	of	ADP
fueconorg-1333	136	40	the	the	DET
fueconorg-1333	136	41	established	establish	VERB
fueconorg-1333	136	42	anti	anti	ADJ
fueconorg-1333	136	43	-	-	ADJ
fueconorg-1333	136	44	fraud	fraud	ADJ
fueconorg-1333	136	45	and	and	CCONJ
fueconorg-1333	136	46	internal	internal	ADJ
fueconorg-1333	136	47	control	control	NOUN
fueconorg-1333	136	48	programs	program	NOUN
fueconorg-1333	136	49	,	,	PUNCT
fueconorg-1333	136	50	the	the	DET
fueconorg-1333	136	51	potential	potential	ADJ
fueconorg-1333	136	52	gap	gap	NOUN
fueconorg-1333	136	53	between	between	ADP
fueconorg-1333	136	54	the	the	DET
fueconorg-1333	136	55	established	establish	VERB
fueconorg-1333	136	56	control	control	NOUN
fueconorg-1333	136	57	mechanisms	mechanism	NOUN
fueconorg-1333	136	58	,	,	PUNCT
fueconorg-1333	136	59	the	the	DET
fueconorg-1333	136	60	likelihood	likelihood	NOUN
fueconorg-1333	136	61	of	of	ADP
fueconorg-1333	136	62	significant	significant	ADJ
fueconorg-1333	136	63	fraud	fraud	NOUN
fueconorg-1333	136	64	,	,	PUNCT
fueconorg-1333	136	65	the	the	DET
fueconorg-1333	136	66	possible	possible	ADJ
fueconorg-1333	136	67	impact	impact	NOUN
fueconorg-1333	136	68	of	of	ADP
fueconorg-1333	136	69	fraud	fraud	NOUN
fueconorg-1333	136	70	on	on	ADP
fueconorg-1333	136	71	the	the	DET
fueconorg-1333	136	72	company	company	NOUN
fueconorg-1333	136	73	’s	’s	PART
fueconorg-1333	136	74	operations	operation	NOUN
fueconorg-1333	136	75	.	.	PUNCT
fueconorg-1333	137	1	after	after	ADP
fueconorg-1333	137	2	risk	risk	NOUN
fueconorg-1333	137	3	assessment	assessment	NOUN
fueconorg-1333	137	4	,	,	PUNCT
fueconorg-1333	137	5	internal	internal	ADJ
fueconorg-1333	137	6	audit	audit	NOUN
fueconorg-1333	137	7	directs	direct	VERB
fueconorg-1333	137	8	its	its	PRON
fueconorg-1333	137	9	activities	activity	NOUN
fueconorg-1333	137	10	to	to	ADP
fueconorg-1333	137	11	the	the	DET
fueconorg-1333	137	12	prevention	prevention	NOUN
fueconorg-1333	137	13	of	of	ADP
fueconorg-1333	137	14	fraud	fraud	NOUN
fueconorg-1333	137	15	occurrence	occurrence	NOUN
fueconorg-1333	137	16	,	,	PUNCT
fueconorg-1333	137	17	and	and	CCONJ
fueconorg-1333	137	18	limiting	limit	VERB
fueconorg-1333	137	19	the	the	DET
fueconorg-1333	137	20	negative	negative	ADJ
fueconorg-1333	137	21	impact	impact	NOUN
fueconorg-1333	137	22	of	of	ADP
fueconorg-1333	137	23	fraud	fraud	NOUN
fueconorg-1333	137	24	that	that	PRON
fueconorg-1333	137	25	occurred	occur	VERB
fueconorg-1333	137	26	.	.	PUNCT
fueconorg-1333	138	1	these	these	DET
fueconorg-1333	138	2	activities	activity	NOUN
fueconorg-1333	138	3	are	be	AUX
fueconorg-1333	138	4	largely	largely	ADV
fueconorg-1333	138	5	focused	focus	VERB
fueconorg-1333	138	6	on	on	ADP
fueconorg-1333	138	7	providing	provide	VERB
fueconorg-1333	138	8	assistance	assistance	NOUN
fueconorg-1333	138	9	to	to	ADP
fueconorg-1333	138	10	the	the	DET
fueconorg-1333	138	11	company	company	NOUN
fueconorg-1333	138	12	management	management	NOUN
fueconorg-1333	138	13	,	,	PUNCT
fueconorg-1333	138	14	which	which	PRON
fueconorg-1333	138	15	is	be	AUX
fueconorg-1333	138	16	primarily	primarily	ADV
fueconorg-1333	138	17	responsible	responsible	ADJ
fueconorg-1333	138	18	for	for	ADP
fueconorg-1333	138	19	the	the	DET
fueconorg-1333	138	20	establishment	establishment	NOUN
fueconorg-1333	138	21	of	of	ADP
fueconorg-1333	138	22	mechanisms	mechanism	NOUN
fueconorg-1333	138	23	to	to	PART
fueconorg-1333	138	24	defend	defend	VERB
fueconorg-1333	138	25	the	the	DET
fueconorg-1333	138	26	company	company	NOUN
fueconorg-1333	138	27	against	against	ADP
fueconorg-1333	138	28	fraud	fraud	NOUN
fueconorg-1333	138	29	.	.	PUNCT
fueconorg-1333	139	1	in	in	ADP
fueconorg-1333	139	2	fulfilling	fulfil	VERB
fueconorg-1333	139	3	this	this	DET
fueconorg-1333	139	4	responsibility	responsibility	NOUN
fueconorg-1333	139	5	,	,	PUNCT
fueconorg-1333	139	6	internal	internal	ADJ
fueconorg-1333	139	7	audit	audit	NOUN
fueconorg-1333	139	8	determines	determine	VERB
fueconorg-1333	139	9	:	:	PUNCT
fueconorg-1333	139	10			X
fueconorg-1333	139	11	whether	whether	SCONJ
fueconorg-1333	139	12	the	the	DET
fueconorg-1333	139	13	company	company	NOUN
fueconorg-1333	139	14	has	have	AUX
fueconorg-1333	139	15	created	create	VERB
fueconorg-1333	139	16	an	an	DET
fueconorg-1333	139	17	atmosphere	atmosphere	NOUN
fueconorg-1333	139	18	that	that	PRON
fueconorg-1333	139	19	raises	raise	VERB
fueconorg-1333	139	20	awareness	awareness	NOUN
fueconorg-1333	139	21	about	about	ADP
fueconorg-1333	139	22	the	the	DET
fueconorg-1333	139	23	existence	existence	NOUN
fueconorg-1333	139	24	and	and	CCONJ
fueconorg-1333	139	25	importance	importance	NOUN
fueconorg-1333	139	26	of	of	ADP
fueconorg-1333	139	27	control	control	NOUN
fueconorg-1333	139	28	mechanisms	mechanism	NOUN
fueconorg-1333	139	29	,	,	PUNCT
fueconorg-1333	139	30			VERB
fueconorg-1333	139	31	the	the	DET
fueconorg-1333	139	32	existence	existence	NOUN
fueconorg-1333	139	33	of	of	ADP
fueconorg-1333	139	34	a	a	DET
fueconorg-1333	139	35	written	write	VERB
fueconorg-1333	139	36	policy	policy	NOUN
fueconorg-1333	139	37	(	(	PUNCT
fueconorg-1333	139	38	for	for	ADP
fueconorg-1333	139	39	example	example	NOUN
fueconorg-1333	139	40	,	,	PUNCT
fueconorg-1333	139	41	a	a	DET
fueconorg-1333	139	42	code	code	NOUN
fueconorg-1333	139	43	of	of	ADP
fueconorg-1333	139	44	ethics	ethic	NOUN
fueconorg-1333	139	45	)	)	PUNCT
fueconorg-1333	139	46	,	,	PUNCT
fueconorg-1333	139	47	which	which	PRON
fueconorg-1333	139	48	describes	describe	VERB
fueconorg-1333	139	49	the	the	DET
fueconorg-1333	139	50	prohibited	prohibit	VERB
fueconorg-1333	139	51	activities	activity	NOUN
fueconorg-1333	139	52	and	and	CCONJ
fueconorg-1333	139	53	measures	measure	NOUN
fueconorg-1333	139	54	to	to	PART
fueconorg-1333	139	55	be	be	AUX
fueconorg-1333	139	56	taken	take	VERB
fueconorg-1333	139	57	if	if	SCONJ
fueconorg-1333	139	58	the	the	DET
fueconorg-1333	139	59	violation	violation	NOUN
fueconorg-1333	139	60	is	be	AUX
fueconorg-1333	139	61	discovered	discover	VERB
fueconorg-1333	139	62	,	,	PUNCT
fueconorg-1333	139	63	306	306	NUM
fueconorg-1333	139	64	m.	m.	NOUN
fueconorg-1333	139	65	đorđević	đorđević	NOUN
fueconorg-1333	139	66	,	,	PUNCT
fueconorg-1333	139	67	t.	t.	PROPN
fueconorg-1333	139	68	đukić	đukić	PROPN
fueconorg-1333	139	69			VERB
fueconorg-1333	139	70	the	the	DET
fueconorg-1333	139	71	adequacy	adequacy	NOUN
fueconorg-1333	139	72	of	of	ADP
fueconorg-1333	139	73	established	establish	VERB
fueconorg-1333	139	74	policies	policy	NOUN
fueconorg-1333	139	75	relating	relate	VERB
fueconorg-1333	139	76	to	to	ADP
fueconorg-1333	139	77	the	the	DET
fueconorg-1333	139	78	transaction	transaction	NOUN
fueconorg-1333	139	79	authorization	authorization	NOUN
fueconorg-1333	139	80	,	,	PUNCT
fueconorg-1333	139	81			VERB
fueconorg-1333	139	82	the	the	DET
fueconorg-1333	139	83	existence	existence	NOUN
fueconorg-1333	139	84	of	of	ADP
fueconorg-1333	139	85	policies	policy	NOUN
fueconorg-1333	139	86	,	,	PUNCT
fueconorg-1333	139	87	procedures	procedure	NOUN
fueconorg-1333	139	88	,	,	PUNCT
fueconorg-1333	139	89	practices	practice	NOUN
fueconorg-1333	139	90	,	,	PUNCT
fueconorg-1333	139	91	and	and	CCONJ
fueconorg-1333	139	92	other	other	ADJ
fueconorg-1333	139	93	mechanisms	mechanism	NOUN
fueconorg-1333	139	94	for	for	ADP
fueconorg-1333	139	95	the	the	DET
fueconorg-1333	139	96	monitoring	monitoring	NOUN
fueconorg-1333	139	97	of	of	ADP
fueconorg-1333	139	98	activities	activity	NOUN
fueconorg-1333	139	99	and	and	CCONJ
fueconorg-1333	139	100	the	the	DET
fueconorg-1333	139	101	protection	protection	NOUN
fueconorg-1333	139	102	of	of	ADP
fueconorg-1333	139	103	resources	resource	NOUN
fueconorg-1333	139	104	,	,	PUNCT
fueconorg-1333	139	105	particularly	particularly	ADV
fueconorg-1333	139	106	in	in	ADP
fueconorg-1333	139	107	high	high	ADJ
fueconorg-1333	139	108	-	-	PUNCT
fueconorg-1333	139	109	risk	risk	NOUN
fueconorg-1333	139	110	areas	area	NOUN
fueconorg-1333	139	111	,	,	PUNCT
fueconorg-1333	139	112			VERB
fueconorg-1333	139	113	the	the	DET
fueconorg-1333	139	114	effectiveness	effectiveness	NOUN
fueconorg-1333	139	115	of	of	ADP
fueconorg-1333	139	116	communication	communication	NOUN
fueconorg-1333	139	117	channels	channel	NOUN
fueconorg-1333	139	118	,	,	PUNCT
fueconorg-1333	139	119	in	in	ADP
fueconorg-1333	139	120	terms	term	NOUN
fueconorg-1333	139	121	of	of	ADP
fueconorg-1333	139	122	providing	provide	VERB
fueconorg-1333	139	123	adequate	adequate	ADJ
fueconorg-1333	139	124	and	and	CCONJ
fueconorg-1333	139	125	reliable	reliable	ADJ
fueconorg-1333	139	126	information	information	NOUN
fueconorg-1333	139	127	to	to	ADP
fueconorg-1333	139	128	the	the	DET
fueconorg-1333	139	129	management	management	NOUN
fueconorg-1333	139	130	,	,	PUNCT
fueconorg-1333	139	131	and	and	CCONJ
fueconorg-1333	139	132			X
fueconorg-1333	139	133	the	the	DET
fueconorg-1333	139	134	need	need	NOUN
fueconorg-1333	139	135	to	to	PART
fueconorg-1333	139	136	provide	provide	VERB
fueconorg-1333	139	137	recommendations	recommendation	NOUN
fueconorg-1333	139	138	for	for	ADP
fueconorg-1333	139	139	the	the	DET
fueconorg-1333	139	140	establishment	establishment	NOUN
fueconorg-1333	139	141	and	and	CCONJ
fueconorg-1333	139	142	improvement	improvement	NOUN
fueconorg-1333	139	143	of	of	ADP
fueconorg-1333	139	144	control	control	NOUN
fueconorg-1333	139	145	mechanisms	mechanism	NOUN
fueconorg-1333	139	146	,	,	PUNCT
fueconorg-1333	139	147	to	to	PART
fueconorg-1333	139	148	prevent	prevent	VERB
fueconorg-1333	139	149	fraud	fraud	NOUN
fueconorg-1333	139	150	in	in	ADP
fueconorg-1333	139	151	the	the	DET
fueconorg-1333	139	152	company	company	NOUN
fueconorg-1333	139	153	[	[	X
fueconorg-1333	139	154	20	20	NUM
fueconorg-1333	139	155	,	,	PUNCT
fueconorg-1333	139	156	581	581	NUM
fueconorg-1333	139	157	]	]	PUNCT
fueconorg-1333	139	158	.	.	PUNCT
fueconorg-1333	140	1	in	in	ADP
fueconorg-1333	140	2	addition	addition	NOUN
fueconorg-1333	140	3	to	to	ADP
fueconorg-1333	140	4	providing	provide	VERB
fueconorg-1333	140	5	support	support	NOUN
fueconorg-1333	140	6	,	,	PUNCT
fueconorg-1333	140	7	internal	internal	ADJ
fueconorg-1333	140	8	audit	audit	NOUN
fueconorg-1333	140	9	can	can	AUX
fueconorg-1333	140	10	conduct	conduct	VERB
fueconorg-1333	140	11	activities	activity	NOUN
fueconorg-1333	140	12	that	that	PRON
fueconorg-1333	140	13	are	be	AUX
fueconorg-1333	140	14	directly	directly	ADV
fueconorg-1333	140	15	aimed	aim	VERB
fueconorg-1333	140	16	at	at	ADP
fueconorg-1333	140	17	preventing	prevent	VERB
fueconorg-1333	140	18	fraud	fraud	NOUN
fueconorg-1333	140	19	.	.	PUNCT
fueconorg-1333	141	1	some	some	PRON
fueconorg-1333	141	2	of	of	ADP
fueconorg-1333	141	3	them	they	PRON
fueconorg-1333	141	4	are	be	AUX
fueconorg-1333	141	5	:	:	PUNCT
fueconorg-1333	141	6	constant	constant	ADJ
fueconorg-1333	141	7	analytical	analytical	ADJ
fueconorg-1333	141	8	reviews	review	NOUN
fueconorg-1333	141	9	,	,	PUNCT
fueconorg-1333	141	10	review	review	NOUN
fueconorg-1333	141	11	of	of	ADP
fueconorg-1333	141	12	contracts	contract	NOUN
fueconorg-1333	141	13	in	in	ADP
fueconorg-1333	141	14	the	the	DET
fueconorg-1333	141	15	company	company	NOUN
fueconorg-1333	141	16	,	,	PUNCT
fueconorg-1333	141	17	creation	creation	NOUN
fueconorg-1333	141	18	of	of	ADP
fueconorg-1333	141	19	power	power	NOUN
fueconorg-1333	141	20	rotation	rotation	NOUN
fueconorg-1333	141	21	programs	program	NOUN
fueconorg-1333	141	22	in	in	ADP
fueconorg-1333	141	23	the	the	DET
fueconorg-1333	141	24	company	company	NOUN
fueconorg-1333	141	25	,	,	PUNCT
fueconorg-1333	141	26	assessment	assessment	NOUN
fueconorg-1333	141	27	of	of	ADP
fueconorg-1333	141	28	the	the	DET
fueconorg-1333	141	29	electronic	electronic	ADJ
fueconorg-1333	141	30	data	data	NOUN
fueconorg-1333	141	31	protection	protection	NOUN
fueconorg-1333	141	32	system	system	NOUN
fueconorg-1333	141	33	,	,	PUNCT
fueconorg-1333	141	34	conducting	conduct	VERB
fueconorg-1333	141	35	surprise	surprise	NOUN
fueconorg-1333	141	36	audits	audits	NOUN
fueconorg-1333	141	37	,	,	PUNCT
fueconorg-1333	141	38	monitoring	monitoring	NOUN
fueconorg-1333	141	39	of	of	ADP
fueconorg-1333	141	40	failed	fail	VERB
fueconorg-1333	141	41	attempts	attempt	NOUN
fueconorg-1333	141	42	to	to	PART
fueconorg-1333	141	43	access	access	VERB
fueconorg-1333	141	44	the	the	DET
fueconorg-1333	141	45	computer	computer	NOUN
fueconorg-1333	141	46	,	,	PUNCT
fueconorg-1333	141	47	and	and	CCONJ
fueconorg-1333	141	48	others	other	NOUN
fueconorg-1333	142	1	[	[	X
fueconorg-1333	142	2	1	1	NUM
fueconorg-1333	142	3	]	]	PUNCT
fueconorg-1333	142	4	.	.	PUNCT
fueconorg-1333	143	1	the	the	DET
fueconorg-1333	143	2	fact	fact	NOUN
fueconorg-1333	143	3	is	be	AUX
fueconorg-1333	143	4	that	that	SCONJ
fueconorg-1333	143	5	even	even	ADV
fueconorg-1333	143	6	the	the	DET
fueconorg-1333	143	7	best	good	ADJ
fueconorg-1333	143	8	mechanisms	mechanism	NOUN
fueconorg-1333	143	9	established	establish	VERB
fueconorg-1333	143	10	to	to	ADP
fueconorg-1333	143	11	combat	combat	NOUN
fueconorg-1333	143	12	fraud	fraud	NOUN
fueconorg-1333	143	13	do	do	AUX
fueconorg-1333	143	14	not	not	PART
fueconorg-1333	143	15	guarantee	guarantee	VERB
fueconorg-1333	143	16	that	that	SCONJ
fueconorg-1333	143	17	fraud	fraud	NOUN
fueconorg-1333	143	18	will	will	AUX
fueconorg-1333	143	19	not	not	PART
fueconorg-1333	143	20	occur	occur	VERB
fueconorg-1333	143	21	,	,	PUNCT
fueconorg-1333	143	22	which	which	PRON
fueconorg-1333	143	23	is	be	AUX
fueconorg-1333	143	24	why	why	SCONJ
fueconorg-1333	143	25	the	the	DET
fueconorg-1333	143	26	internal	internal	ADJ
fueconorg-1333	143	27	audit	audit	NOUN
fueconorg-1333	143	28	specifies	specify	VERB
fueconorg-1333	143	29	its	its	PRON
fueconorg-1333	143	30	tasks	task	NOUN
fueconorg-1333	143	31	and	and	CCONJ
fueconorg-1333	143	32	activities	activity	NOUN
fueconorg-1333	143	33	in	in	ADP
fueconorg-1333	143	34	detecting	detect	VERB
fueconorg-1333	143	35	fraud	fraud	NOUN
fueconorg-1333	143	36	.	.	PUNCT
fueconorg-1333	144	1	the	the	DET
fueconorg-1333	144	2	degree	degree	NOUN
fueconorg-1333	144	3	of	of	ADP
fueconorg-1333	144	4	success	success	NOUN
fueconorg-1333	144	5	of	of	ADP
fueconorg-1333	144	6	recognizing	recognize	VERB
fueconorg-1333	144	7	fraud	fraud	NOUN
fueconorg-1333	144	8	red	red	ADJ
fueconorg-1333	144	9	flags	flag	NOUN
fueconorg-1333	144	10	(	(	PUNCT
fueconorg-1333	144	11	indicators	indicator	NOUN
fueconorg-1333	144	12	)	)	PUNCT
fueconorg-1333	144	13	is	be	AUX
fueconorg-1333	144	14	determined	determine	VERB
fueconorg-1333	144	15	by	by	ADP
fueconorg-1333	144	16	the	the	DET
fueconorg-1333	144	17	good	good	ADJ
fueconorg-1333	144	18	knowledge	knowledge	NOUN
fueconorg-1333	144	19	of	of	ADP
fueconorg-1333	144	20	the	the	DET
fueconorg-1333	144	21	fraud	fraud	NOUN
fueconorg-1333	144	22	schemes	scheme	NOUN
fueconorg-1333	144	23	,	,	PUNCT
fueconorg-1333	144	24	and	and	CCONJ
fueconorg-1333	144	25	,	,	PUNCT
fueconorg-1333	144	26	according	accord	VERB
fueconorg-1333	144	27	to	to	ADP
fueconorg-1333	144	28	joan	joan	PROPN
fueconorg-1333	145	1	[	[	X
fueconorg-1333	145	2	15	15	NUM
fueconorg-1333	145	3	,	,	PUNCT
fueconorg-1333	145	4	27	27	NUM
fueconorg-1333	145	5	]	]	PUNCT
fueconorg-1333	145	6	,	,	PUNCT
fueconorg-1333	145	7	in	in	ADP
fueconorg-1333	145	8	particular	particular	ADJ
fueconorg-1333	145	9	,	,	PUNCT
fueconorg-1333	145	10	by	by	ADP
fueconorg-1333	145	11	the	the	DET
fueconorg-1333	145	12	ability	ability	NOUN
fueconorg-1333	145	13	of	of	ADP
fueconorg-1333	145	14	internal	internal	ADJ
fueconorg-1333	145	15	auditors	auditor	NOUN
fueconorg-1333	145	16	to	to	PART
fueconorg-1333	145	17	think	think	VERB
fueconorg-1333	145	18	as	as	ADP
fueconorg-1333	145	19	perpetrators	perpetrator	NOUN
fueconorg-1333	145	20	of	of	ADP
fueconorg-1333	145	21	fraud	fraud	NOUN
fueconorg-1333	145	22	.	.	PUNCT
fueconorg-1333	146	1	in	in	ADP
fueconorg-1333	146	2	detecting	detect	VERB
fueconorg-1333	146	3	fraud	fraud	NOUN
fueconorg-1333	146	4	,	,	PUNCT
fueconorg-1333	146	5	internal	internal	ADJ
fueconorg-1333	146	6	auditors	auditor	NOUN
fueconorg-1333	146	7	use	use	VERB
fueconorg-1333	146	8	different	different	ADJ
fueconorg-1333	146	9	methods	method	NOUN
fueconorg-1333	146	10	:	:	PUNCT
fueconorg-1333	146	11	statistical	statistical	ADJ
fueconorg-1333	146	12	,	,	PUNCT
fueconorg-1333	146	13	mathematical	mathematical	ADJ
fueconorg-1333	146	14	,	,	PUNCT
fueconorg-1333	146	15	interviews	interview	NOUN
fueconorg-1333	146	16	,	,	PUNCT
fueconorg-1333	146	17	etc	etc	X
fueconorg-1333	146	18	.	.	X
fueconorg-1333	146	19	,	,	PUNCT
fueconorg-1333	146	20	all	all	PRON
fueconorg-1333	146	21	of	of	ADP
fueconorg-1333	146	22	which	which	PRON
fueconorg-1333	146	23	need	need	VERB
fueconorg-1333	146	24	to	to	PART
fueconorg-1333	146	25	be	be	AUX
fueconorg-1333	146	26	flexible	flexible	ADJ
fueconorg-1333	146	27	and	and	CCONJ
fueconorg-1333	146	28	adaptable	adaptable	ADJ
fueconorg-1333	146	29	to	to	ADP
fueconorg-1333	146	30	risk	risk	NOUN
fueconorg-1333	146	31	areas	area	NOUN
fueconorg-1333	146	32	[	[	X
fueconorg-1333	146	33	26	26	NUM
fueconorg-1333	146	34	,	,	PUNCT
fueconorg-1333	146	35	21	21	NUM
fueconorg-1333	146	36	]	]	PUNCT
fueconorg-1333	146	37	.	.	PUNCT
fueconorg-1333	147	1	table	table	NOUN
fueconorg-1333	147	2	1	1	NUM
fueconorg-1333	147	3	presents	present	VERB
fueconorg-1333	147	4	the	the	DET
fueconorg-1333	147	5	most	most	ADV
fueconorg-1333	147	6	commonly	commonly	ADV
fueconorg-1333	147	7	used	use	VERB
fueconorg-1333	147	8	methods	method	NOUN
fueconorg-1333	147	9	of	of	ADP
fueconorg-1333	147	10	internal	internal	ADJ
fueconorg-1333	147	11	audit	audit	NOUN
fueconorg-1333	147	12	,	,	PUNCT
fueconorg-1333	147	13	depending	depend	VERB
fueconorg-1333	147	14	on	on	ADP
fueconorg-1333	147	15	the	the	DET
fueconorg-1333	147	16	type	type	NOUN
fueconorg-1333	147	17	of	of	ADP
fueconorg-1333	147	18	fraud	fraud	NOUN
fueconorg-1333	147	19	.	.	PUNCT
fueconorg-1333	148	1	table	table	NOUN
fueconorg-1333	148	2	1	1	NUM
fueconorg-1333	148	3	the	the	DET
fueconorg-1333	148	4	most	most	ADV
fueconorg-1333	148	5	commonly	commonly	ADV
fueconorg-1333	148	6	used	use	VERB
fueconorg-1333	148	7	methods	method	NOUN
fueconorg-1333	148	8	of	of	ADP
fueconorg-1333	148	9	internal	internal	ADJ
fueconorg-1333	148	10	audit	audit	NOUN
fueconorg-1333	148	11	in	in	ADP
fueconorg-1333	148	12	detecting	detect	VERB
fueconorg-1333	148	13	fraud	fraud	NOUN
fueconorg-1333	148	14	type	type	NOUN
fueconorg-1333	148	15	of	of	ADP
fueconorg-1333	148	16	fraud	fraud	NOUN
fueconorg-1333	148	17	procedures	procedure	NOUN
fueconorg-1333	148	18	of	of	ADP
fueconorg-1333	148	19	internal	internal	ADJ
fueconorg-1333	148	20	audit	audit	NOUN
fueconorg-1333	148	21	manipulation	manipulation	NOUN
fueconorg-1333	148	22	in	in	ADP
fueconorg-1333	148	23	the	the	DET
fueconorg-1333	148	24	financial	financial	ADJ
fueconorg-1333	148	25	reporting	reporting	NOUN
fueconorg-1333	148	26	inventory	inventory	NOUN
fueconorg-1333	148	27	observation	observation	NOUN
fueconorg-1333	148	28	,	,	PUNCT
fueconorg-1333	148	29	cut	cut	NOUN
fueconorg-1333	148	30	-	-	PUNCT
fueconorg-1333	148	31	off	off	ADP
fueconorg-1333	148	32	tests	test	NOUN
fueconorg-1333	148	33	,	,	PUNCT
fueconorg-1333	148	34	tracing	trace	VERB
fueconorg-1333	148	35	to	to	ADP
fueconorg-1333	148	36	supporting	support	VERB
fueconorg-1333	148	37	documents	document	NOUN
fueconorg-1333	148	38	and	and	CCONJ
fueconorg-1333	148	39	reconciliations	reconciliation	NOUN
fueconorg-1333	148	40	internal	internal	ADJ
fueconorg-1333	148	41	control	control	NOUN
fueconorg-1333	148	42	reviews	review	NOUN
fueconorg-1333	148	43	review	review	NOUN
fueconorg-1333	148	44	of	of	ADP
fueconorg-1333	148	45	separation	separation	NOUN
fueconorg-1333	148	46	of	of	ADP
fueconorg-1333	148	47	duties	duty	NOUN
fueconorg-1333	148	48	,	,	PUNCT
fueconorg-1333	148	49	control	control	NOUN
fueconorg-1333	148	50	monitoring	monitoring	NOUN
fueconorg-1333	148	51	,	,	PUNCT
fueconorg-1333	148	52	reviews	review	NOUN
fueconorg-1333	148	53	of	of	ADP
fueconorg-1333	148	54	employees	employee	NOUN
fueconorg-1333	148	55	that	that	PRON
fueconorg-1333	148	56	had	have	VERB
fueconorg-1333	148	57	access	access	NOUN
fueconorg-1333	148	58	to	to	ADP
fueconorg-1333	148	59	various	various	ADJ
fueconorg-1333	148	60	accounts	account	NOUN
fueconorg-1333	148	61	analytical	analytical	ADJ
fueconorg-1333	148	62	review	review	NOUN
fueconorg-1333	148	63	for	for	ADP
fueconorg-1333	148	64	period	period	NOUN
fueconorg-1333	148	65	to	to	ADP
fueconorg-1333	148	66	period	period	NOUN
fueconorg-1333	148	67	revenues	revenue	NOUN
fueconorg-1333	148	68	and	and	CCONJ
fueconorg-1333	148	69	costs	cost	NOUN
fueconorg-1333	148	70	,	,	PUNCT
fueconorg-1333	148	71	changes	change	NOUN
fueconorg-1333	148	72	between	between	ADP
fueconorg-1333	148	73	accounts	account	NOUN
fueconorg-1333	148	74	and	and	CCONJ
fueconorg-1333	148	75	reasonableness	reasonableness	NOUN
fueconorg-1333	148	76	of	of	ADP
fueconorg-1333	148	77	estimates	estimate	NOUN
fueconorg-1333	148	78	misuse	misuse	NOUN
fueconorg-1333	148	79	of	of	ADP
fueconorg-1333	148	80	assets	asset	NOUN
fueconorg-1333	148	81	of	of	ADP
fueconorg-1333	148	82	the	the	DET
fueconorg-1333	148	83	company	company	NOUN
fueconorg-1333	148	84	cut	cut	VERB
fueconorg-1333	148	85	-	-	PUNCT
fueconorg-1333	148	86	off	off	ADP
fueconorg-1333	148	87	testing	testing	NOUN
fueconorg-1333	148	88	,	,	PUNCT
fueconorg-1333	148	89	reconciliations	reconciliation	NOUN
fueconorg-1333	148	90	,	,	PUNCT
fueconorg-1333	148	91	scan	scan	ADJ
fueconorg-1333	148	92	accounts	account	NOUN
fueconorg-1333	148	93	for	for	ADP
fueconorg-1333	148	94	unusual	unusual	ADJ
fueconorg-1333	148	95	items	item	NOUN
fueconorg-1333	148	96	,	,	PUNCT
fueconorg-1333	148	97	review	review	NOUN
fueconorg-1333	148	98	of	of	ADP
fueconorg-1333	148	99	wire	wire	NOUN
fueconorg-1333	148	100	transfers	transfer	NOUN
fueconorg-1333	148	101	,	,	PUNCT
fueconorg-1333	148	102	physical	physical	ADJ
fueconorg-1333	148	103	inventories	inventory	NOUN
fueconorg-1333	148	104	review	review	VERB
fueconorg-1333	148	105	of	of	ADP
fueconorg-1333	148	106	controls	control	NOUN
fueconorg-1333	148	107	such	such	ADJ
fueconorg-1333	148	108	as	as	ADP
fueconorg-1333	148	109	tip	tip	NOUN
fueconorg-1333	148	110	hotlines	hotline	NOUN
fueconorg-1333	148	111	,	,	PUNCT
fueconorg-1333	148	112	segregation	segregation	NOUN
fueconorg-1333	148	113	of	of	ADP
fueconorg-1333	148	114	duties	duty	NOUN
fueconorg-1333	148	115	,	,	PUNCT
fueconorg-1333	148	116	treasury	treasury	NOUN
fueconorg-1333	148	117	transactions	transaction	NOUN
fueconorg-1333	148	118	,	,	PUNCT
fueconorg-1333	148	119	approvals	approval	NOUN
fueconorg-1333	148	120	of	of	ADP
fueconorg-1333	148	121	accounts	account	NOUN
fueconorg-1333	148	122	payable	payable	ADJ
fueconorg-1333	148	123	,	,	PUNCT
fueconorg-1333	148	124	and	and	CCONJ
fueconorg-1333	148	125	management	management	NOUN
fueconorg-1333	148	126	review	review	NOUN
fueconorg-1333	148	127	of	of	ADP
fueconorg-1333	148	128	work	work	NOUN
fueconorg-1333	148	129	of	of	ADP
fueconorg-1333	148	130	lower	low	ADJ
fueconorg-1333	148	131	level	level	NOUN
fueconorg-1333	148	132	people	people	NOUN
fueconorg-1333	148	133	.	.	PUNCT
fueconorg-1333	149	1	corruption	corruption	NOUN
fueconorg-1333	149	2	review	review	NOUN
fueconorg-1333	149	3	of	of	ADP
fueconorg-1333	149	4	internal	internal	ADJ
fueconorg-1333	149	5	controls	control	NOUN
fueconorg-1333	149	6	around	around	ADP
fueconorg-1333	149	7	the	the	DET
fueconorg-1333	149	8	segregation	segregation	NOUN
fueconorg-1333	149	9	of	of	ADP
fueconorg-1333	149	10	duties	duty	NOUN
fueconorg-1333	149	11	,	,	PUNCT
fueconorg-1333	149	12	auditing	auditing	NOUN
fueconorg-1333	149	13	employees	employee	NOUN
fueconorg-1333	149	14	’	’	PART
fueconorg-1333	149	15	expense	expense	NOUN
fueconorg-1333	149	16	reports	report	NOUN
fueconorg-1333	149	17	,	,	PUNCT
fueconorg-1333	149	18	reviewing	review	VERB
fueconorg-1333	149	19	company	company	NOUN
fueconorg-1333	149	20	policies	policy	NOUN
fueconorg-1333	149	21	and	and	CCONJ
fueconorg-1333	149	22	following	follow	VERB
fueconorg-1333	149	23	up	up	ADP
fueconorg-1333	149	24	filed	file	VERB
fueconorg-1333	149	25	complaints	complaint	NOUN
fueconorg-1333	149	26	,	,	PUNCT
fueconorg-1333	149	27	analytical	analytical	ADJ
fueconorg-1333	149	28	procedures	procedure	NOUN
fueconorg-1333	149	29	and	and	CCONJ
fueconorg-1333	149	30	risk	risk	NOUN
fueconorg-1333	149	31	assessment	assessment	NOUN
fueconorg-1333	149	32	techniques	technique	NOUN
fueconorg-1333	149	33	,	,	PUNCT
fueconorg-1333	149	34	look	look	VERB
fueconorg-1333	149	35	for	for	ADP
fueconorg-1333	149	36	weaknesses	weakness	NOUN
fueconorg-1333	149	37	in	in	ADP
fueconorg-1333	149	38	internal	internal	ADJ
fueconorg-1333	149	39	controls	control	NOUN
fueconorg-1333	149	40	,	,	PUNCT
fueconorg-1333	149	41	performed	perform	VERB
fueconorg-1333	149	42	audit	audit	NOUN
fueconorg-1333	149	43	tests	test	NOUN
fueconorg-1333	149	44	and	and	CCONJ
fueconorg-1333	149	45	in	in	ADP
fueconorg-1333	149	46	-	-	PUNCT
fueconorg-1333	149	47	depth	depth	NOUN
fueconorg-1333	149	48	audits	audits	NOUN
fueconorg-1333	149	49	.	.	PUNCT
fueconorg-1333	150	1	review	review	VERB
fueconorg-1333	150	2	the	the	DET
fueconorg-1333	150	3	whistleblower	whistleblower	NOUN
fueconorg-1333	150	4	policy	policy	NOUN
fueconorg-1333	150	5	and	and	CCONJ
fueconorg-1333	150	6	tips	tip	NOUN
fueconorg-1333	150	7	submitted	submit	VERB
fueconorg-1333	150	8	to	to	ADP
fueconorg-1333	150	9	a	a	DET
fueconorg-1333	150	10	hotline	hotline	NOUN
fueconorg-1333	150	11	source	source	NOUN
fueconorg-1333	150	12	:	:	PUNCT
fueconorg-1333	150	13	adapted	adapt	VERB
fueconorg-1333	150	14	from	from	ADP
fueconorg-1333	150	15	[	[	X
fueconorg-1333	150	16	4	4	NUM
fueconorg-1333	150	17	]	]	ADJ
fueconorg-1333	150	18	contribution	contribution	NOUN
fueconorg-1333	150	19	of	of	ADP
fueconorg-1333	150	20	internal	internal	ADJ
fueconorg-1333	150	21	audit	audit	NOUN
fueconorg-1333	150	22	in	in	ADP
fueconorg-1333	150	23	the	the	DET
fueconorg-1333	150	24	fight	fight	NOUN
fueconorg-1333	150	25	against	against	ADP
fueconorg-1333	150	26	fraud	fraud	NOUN
fueconorg-1333	150	27	307	307	NUM
fueconorg-1333	150	28	after	after	ADP
fueconorg-1333	150	29	detection	detection	NOUN
fueconorg-1333	150	30	,	,	PUNCT
fueconorg-1333	150	31	fraud	fraud	NOUN
fueconorg-1333	150	32	needs	need	VERB
fueconorg-1333	150	33	to	to	PART
fueconorg-1333	150	34	be	be	AUX
fueconorg-1333	150	35	explored	explore	VERB
fueconorg-1333	150	36	further	far	ADV
fueconorg-1333	150	37	–	–	PUNCT
fueconorg-1333	150	38	by	by	ADP
fueconorg-1333	150	39	collecting	collect	VERB
fueconorg-1333	150	40	data	datum	NOUN
fueconorg-1333	150	41	through	through	ADP
fueconorg-1333	150	42	observation	observation	NOUN
fueconorg-1333	150	43	,	,	PUNCT
fueconorg-1333	150	44	interviews	interview	NOUN
fueconorg-1333	150	45	,	,	PUNCT
fueconorg-1333	150	46	or	or	CCONJ
fueconorg-1333	150	47	written	write	VERB
fueconorg-1333	150	48	statements	statement	NOUN
fueconorg-1333	150	49	,	,	PUNCT
fueconorg-1333	150	50	with	with	ADP
fueconorg-1333	150	51	the	the	DET
fueconorg-1333	150	52	aim	aim	NOUN
fueconorg-1333	150	53	of	of	ADP
fueconorg-1333	150	54	determining	determine	VERB
fueconorg-1333	150	55	the	the	DET
fueconorg-1333	150	56	nature	nature	NOUN
fueconorg-1333	150	57	of	of	ADP
fueconorg-1333	150	58	fraud	fraud	NOUN
fueconorg-1333	150	59	,	,	PUNCT
fueconorg-1333	150	60	i.e.	i.e.	X
fueconorg-1333	150	61	determining	determine	VERB
fueconorg-1333	150	62	areas	area	NOUN
fueconorg-1333	150	63	of	of	ADP
fueconorg-1333	150	64	fraud	fraud	NOUN
fueconorg-1333	150	65	and	and	CCONJ
fueconorg-1333	150	66	techniques	technique	NOUN
fueconorg-1333	150	67	used	use	VERB
fueconorg-1333	150	68	,	,	PUNCT
fueconorg-1333	150	69	estimating	estimate	VERB
fueconorg-1333	150	70	the	the	DET
fueconorg-1333	150	71	causes	cause	NOUN
fueconorg-1333	150	72	of	of	ADP
fueconorg-1333	150	73	fraud	fraud	NOUN
fueconorg-1333	150	74	,	,	PUNCT
fueconorg-1333	150	75	identifying	identify	VERB
fueconorg-1333	150	76	perpetrators	perpetrator	NOUN
fueconorg-1333	150	77	,	,	PUNCT
fueconorg-1333	150	78	and	and	CCONJ
fueconorg-1333	150	79	assessing	assess	VERB
fueconorg-1333	150	80	the	the	DET
fueconorg-1333	150	81	consequences	consequence	NOUN
fueconorg-1333	150	82	.	.	PUNCT
fueconorg-1333	151	1	the	the	DET
fueconorg-1333	151	2	role	role	NOUN
fueconorg-1333	151	3	of	of	ADP
fueconorg-1333	151	4	internal	internal	ADJ
fueconorg-1333	151	5	audit	audit	NOUN
fueconorg-1333	151	6	in	in	ADP
fueconorg-1333	151	7	this	this	DET
fueconorg-1333	151	8	process	process	NOUN
fueconorg-1333	151	9	may	may	AUX
fueconorg-1333	151	10	be	be	AUX
fueconorg-1333	151	11	different	different	ADJ
fueconorg-1333	151	12	[	[	X
fueconorg-1333	151	13	26	26	NUM
fueconorg-1333	151	14	,	,	PUNCT
fueconorg-1333	151	15	23	23	NUM
fueconorg-1333	151	16	]	]	PUNCT
fueconorg-1333	151	17	:	:	PUNCT
fueconorg-1333	151	18			X
fueconorg-1333	151	19	to	to	PART
fueconorg-1333	151	20	have	have	VERB
fueconorg-1333	151	21	the	the	DET
fueconorg-1333	151	22	primary	primary	ADJ
fueconorg-1333	151	23	responsibility	responsibility	NOUN
fueconorg-1333	151	24	in	in	ADP
fueconorg-1333	151	25	investigating	investigate	VERB
fueconorg-1333	151	26	fraud	fraud	NOUN
fueconorg-1333	151	27	,	,	PUNCT
fueconorg-1333	151	28			VERB
fueconorg-1333	151	29	to	to	PART
fueconorg-1333	151	30	serve	serve	VERB
fueconorg-1333	151	31	as	as	ADP
fueconorg-1333	151	32	a	a	DET
fueconorg-1333	151	33	significant	significant	ADJ
fueconorg-1333	151	34	source	source	NOUN
fueconorg-1333	151	35	of	of	ADP
fueconorg-1333	151	36	information	information	NOUN
fueconorg-1333	151	37	,	,	PUNCT
fueconorg-1333	151	38	and	and	CCONJ
fueconorg-1333	151	39			VERB
fueconorg-1333	151	40	to	to	PART
fueconorg-1333	151	41	have	have	VERB
fueconorg-1333	151	42	no	no	DET
fueconorg-1333	151	43	role	role	NOUN
fueconorg-1333	151	44	in	in	ADP
fueconorg-1333	151	45	this	this	DET
fueconorg-1333	151	46	process	process	NOUN
fueconorg-1333	151	47	.	.	PUNCT
fueconorg-1333	152	1	which	which	DET
fueconorg-1333	152	2	one	one	NUM
fueconorg-1333	152	3	of	of	ADP
fueconorg-1333	152	4	these	these	DET
fueconorg-1333	152	5	roles	role	NOUN
fueconorg-1333	152	6	internal	internal	ADJ
fueconorg-1333	152	7	audit	audit	NOUN
fueconorg-1333	152	8	will	will	AUX
fueconorg-1333	152	9	have	have	AUX
fueconorg-1333	152	10	depends	depend	VERB
fueconorg-1333	152	11	on	on	ADP
fueconorg-1333	152	12	many	many	ADJ
fueconorg-1333	152	13	factors	factor	NOUN
fueconorg-1333	152	14	.	.	PUNCT
fueconorg-1333	153	1	specifically	specifically	ADV
fueconorg-1333	153	2	,	,	PUNCT
fueconorg-1333	153	3	even	even	ADV
fueconorg-1333	153	4	though	though	SCONJ
fueconorg-1333	153	5	the	the	DET
fueconorg-1333	153	6	traditional	traditional	ADJ
fueconorg-1333	153	7	internal	internal	ADJ
fueconorg-1333	153	8	audit	audit	NOUN
fueconorg-1333	153	9	activities	activity	NOUN
fueconorg-1333	153	10	are	be	AUX
fueconorg-1333	153	11	not	not	PART
fueconorg-1333	153	12	directed	direct	VERB
fueconorg-1333	153	13	to	to	ADP
fueconorg-1333	153	14	investigating	investigate	VERB
fueconorg-1333	153	15	fraud	fraud	NOUN
fueconorg-1333	153	16	,	,	PUNCT
fueconorg-1333	153	17	internal	internal	ADJ
fueconorg-1333	153	18	auditors	auditor	NOUN
fueconorg-1333	153	19	are	be	AUX
fueconorg-1333	153	20	increasingly	increasingly	ADV
fueconorg-1333	153	21	expected	expect	VERB
fueconorg-1333	153	22	to	to	PART
fueconorg-1333	153	23	meet	meet	VERB
fueconorg-1333	153	24	and	and	CCONJ
fueconorg-1333	153	25	adopt	adopt	VERB
fueconorg-1333	153	26	techniques	technique	NOUN
fueconorg-1333	153	27	and	and	CCONJ
fueconorg-1333	153	28	methods	method	NOUN
fueconorg-1333	153	29	of	of	ADP
fueconorg-1333	153	30	forensic	forensic	ADJ
fueconorg-1333	153	31	investigators	investigator	NOUN
fueconorg-1333	153	32	.	.	PUNCT
fueconorg-1333	154	1	greater	great	ADJ
fueconorg-1333	154	2	involvement	involvement	NOUN
fueconorg-1333	154	3	of	of	ADP
fueconorg-1333	154	4	internal	internal	ADJ
fueconorg-1333	154	5	audit	audit	NOUN
fueconorg-1333	154	6	in	in	ADP
fueconorg-1333	154	7	detecting	detect	VERB
fueconorg-1333	154	8	fraud	fraud	NOUN
fueconorg-1333	154	9	includes	include	VERB
fueconorg-1333	154	10	[	[	X
fueconorg-1333	154	11	24	24	NUM
fueconorg-1333	154	12	,	,	PUNCT
fueconorg-1333	154	13	47	47	NUM
fueconorg-1333	154	14	-	-	SYM
fueconorg-1333	154	15	48	48	NUM
fueconorg-1333	154	16	]	]	PUNCT
fueconorg-1333	154	17	that	that	SCONJ
fueconorg-1333	154	18	this	this	DET
fueconorg-1333	154	19	function	function	NOUN
fueconorg-1333	154	20	has	have	VERB
fueconorg-1333	154	21	a	a	DET
fueconorg-1333	154	22	high	high	ADJ
fueconorg-1333	154	23	degree	degree	NOUN
fueconorg-1333	154	24	of	of	ADP
fueconorg-1333	154	25	independence	independence	NOUN
fueconorg-1333	154	26	–	–	PUNCT
fueconorg-1333	154	27	actual	actual	ADJ
fueconorg-1333	154	28	and	and	CCONJ
fueconorg-1333	154	29	factual	factual	ADJ
fueconorg-1333	154	30	,	,	PUNCT
fueconorg-1333	154	31	in	in	ADP
fueconorg-1333	154	32	order	order	NOUN
fueconorg-1333	154	33	to	to	PART
fueconorg-1333	154	34	freely	freely	ADV
fueconorg-1333	154	35	investigate	investigate	VERB
fueconorg-1333	154	36	fraud	fraud	NOUN
fueconorg-1333	154	37	.	.	PUNCT
fueconorg-1333	155	1	next	next	ADJ
fueconorg-1333	155	2	,	,	PUNCT
fueconorg-1333	155	3	knowledge	knowledge	NOUN
fueconorg-1333	155	4	of	of	ADP
fueconorg-1333	155	5	different	different	ADJ
fueconorg-1333	155	6	types	type	NOUN
fueconorg-1333	155	7	of	of	ADP
fueconorg-1333	155	8	fraud	fraud	NOUN
fueconorg-1333	155	9	and	and	CCONJ
fueconorg-1333	155	10	associated	associated	ADJ
fueconorg-1333	155	11	schemes	scheme	NOUN
fueconorg-1333	155	12	is	be	AUX
fueconorg-1333	155	13	needed	need	VERB
fueconorg-1333	155	14	.	.	PUNCT
fueconorg-1333	156	1	bearing	bear	VERB
fueconorg-1333	156	2	in	in	ADP
fueconorg-1333	156	3	mind	mind	NOUN
fueconorg-1333	156	4	that	that	SCONJ
fueconorg-1333	156	5	most	most	ADJ
fueconorg-1333	156	6	of	of	ADP
fueconorg-1333	156	7	the	the	DET
fueconorg-1333	156	8	identified	identify	VERB
fueconorg-1333	156	9	schemes	scheme	NOUN
fueconorg-1333	156	10	are	be	AUX
fueconorg-1333	156	11	linked	link	VERB
fueconorg-1333	156	12	to	to	ADP
fueconorg-1333	156	13	the	the	DET
fueconorg-1333	156	14	misuse	misuse	NOUN
fueconorg-1333	156	15	in	in	ADP
fueconorg-1333	156	16	the	the	DET
fueconorg-1333	156	17	process	process	NOUN
fueconorg-1333	156	18	of	of	ADP
fueconorg-1333	156	19	financial	financial	ADJ
fueconorg-1333	156	20	reporting	reporting	NOUN
fueconorg-1333	156	21	,	,	PUNCT
fueconorg-1333	156	22	internal	internal	ADJ
fueconorg-1333	156	23	auditors	auditor	NOUN
fueconorg-1333	156	24	are	be	AUX
fueconorg-1333	156	25	specifically	specifically	ADV
fueconorg-1333	156	26	required	require	VERB
fueconorg-1333	156	27	to	to	PART
fueconorg-1333	156	28	possess	possess	VERB
fueconorg-1333	156	29	the	the	DET
fueconorg-1333	156	30	knowledge	knowledge	NOUN
fueconorg-1333	156	31	of	of	ADP
fueconorg-1333	156	32	accounting	accounting	NOUN
fueconorg-1333	156	33	.	.	PUNCT
fueconorg-1333	157	1	possession	possession	NOUN
fueconorg-1333	157	2	of	of	ADP
fueconorg-1333	157	3	interviewing	interview	VERB
fueconorg-1333	157	4	skills	skill	NOUN
fueconorg-1333	157	5	stands	stand	VERB
fueconorg-1333	157	6	out	out	ADP
fueconorg-1333	157	7	in	in	ADP
fueconorg-1333	157	8	particular	particular	ADJ
fueconorg-1333	157	9	,	,	PUNCT
fueconorg-1333	157	10	because	because	SCONJ
fueconorg-1333	157	11	knowing	know	VERB
fueconorg-1333	157	12	which	which	DET
fueconorg-1333	157	13	question	question	NOUN
fueconorg-1333	157	14	to	to	PART
fueconorg-1333	157	15	ask	ask	VERB
fueconorg-1333	157	16	,	,	PUNCT
fueconorg-1333	157	17	and	and	CCONJ
fueconorg-1333	157	18	,	,	PUNCT
fueconorg-1333	157	19	more	more	ADV
fueconorg-1333	157	20	importantly	importantly	ADV
fueconorg-1333	157	21	,	,	PUNCT
fueconorg-1333	157	22	in	in	ADP
fueconorg-1333	157	23	which	which	DET
fueconorg-1333	157	24	way	way	NOUN
fueconorg-1333	157	25	,	,	PUNCT
fueconorg-1333	157	26	is	be	AUX
fueconorg-1333	157	27	determined	determine	VERB
fueconorg-1333	157	28	by	by	ADP
fueconorg-1333	157	29	the	the	DET
fueconorg-1333	157	30	importance	importance	NOUN
fueconorg-1333	157	31	of	of	ADP
fueconorg-1333	157	32	the	the	DET
fueconorg-1333	157	33	information	information	NOUN
fueconorg-1333	157	34	they	they	PRON
fueconorg-1333	157	35	want	want	VERB
fueconorg-1333	157	36	to	to	PART
fueconorg-1333	157	37	collect	collect	VERB
fueconorg-1333	157	38	[	[	X
fueconorg-1333	157	39	15	15	NUM
fueconorg-1333	157	40	,	,	PUNCT
fueconorg-1333	157	41	30	30	NUM
fueconorg-1333	157	42	]	]	PUNCT
fueconorg-1333	157	43	.	.	PUNCT
fueconorg-1333	158	1	knowledge	knowledge	NOUN
fueconorg-1333	158	2	of	of	ADP
fueconorg-1333	158	3	it	it	PRON
fueconorg-1333	158	4	technology	technology	NOUN
fueconorg-1333	158	5	and	and	CCONJ
fueconorg-1333	158	6	the	the	DET
fueconorg-1333	158	7	skills	skill	NOUN
fueconorg-1333	158	8	of	of	ADP
fueconorg-1333	158	9	collecting	collect	VERB
fueconorg-1333	158	10	and	and	CCONJ
fueconorg-1333	158	11	analysing	analyse	VERB
fueconorg-1333	158	12	electronic	electronic	ADJ
fueconorg-1333	158	13	information	information	NOUN
fueconorg-1333	158	14	(	(	PUNCT
fueconorg-1333	158	15	e	e	NOUN
fueconorg-1333	158	16	-	-	NOUN
fueconorg-1333	158	17	mail	mail	NOUN
fueconorg-1333	158	18	,	,	PUNCT
fueconorg-1333	158	19	files	file	NOUN
fueconorg-1333	158	20	,	,	PUNCT
fueconorg-1333	158	21	etc	etc	X
fueconorg-1333	158	22	.	.	X
fueconorg-1333	158	23	)	)	PUNCT
fueconorg-1333	158	24	are	be	AUX
fueconorg-1333	158	25	now	now	ADV
fueconorg-1333	158	26	the	the	DET
fueconorg-1333	158	27	key	key	ADJ
fueconorg-1333	158	28	requirements	requirement	NOUN
fueconorg-1333	158	29	,	,	PUNCT
fueconorg-1333	158	30	considering	consider	VERB
fueconorg-1333	158	31	that	that	SCONJ
fueconorg-1333	158	32	lack	lack	NOUN
fueconorg-1333	158	33	of	of	ADP
fueconorg-1333	158	34	knowledge	knowledge	NOUN
fueconorg-1333	158	35	or	or	CCONJ
fueconorg-1333	158	36	poor	poor	ADJ
fueconorg-1333	158	37	handling	handling	NOUN
fueconorg-1333	158	38	of	of	ADP
fueconorg-1333	158	39	electronic	electronic	ADJ
fueconorg-1333	158	40	data	datum	NOUN
fueconorg-1333	158	41	can	can	AUX
fueconorg-1333	158	42	cause	cause	VERB
fueconorg-1333	158	43	their	their	PRON
fueconorg-1333	158	44	irrevocable	irrevocable	ADJ
fueconorg-1333	158	45	destruction	destruction	NOUN
fueconorg-1333	158	46	.	.	PUNCT
fueconorg-1333	159	1	finally	finally	ADV
fueconorg-1333	159	2	,	,	PUNCT
fueconorg-1333	159	3	entrusting	entrust	VERB
fueconorg-1333	159	4	the	the	DET
fueconorg-1333	159	5	role	role	NOUN
fueconorg-1333	159	6	of	of	ADP
fueconorg-1333	159	7	fraud	fraud	NOUN
fueconorg-1333	159	8	investigator	investigator	NOUN
fueconorg-1333	159	9	to	to	ADP
fueconorg-1333	159	10	internal	internal	ADJ
fueconorg-1333	159	11	audit	audit	NOUN
fueconorg-1333	159	12	involves	involve	VERB
fueconorg-1333	159	13	the	the	DET
fueconorg-1333	159	14	possibility	possibility	NOUN
fueconorg-1333	159	15	that	that	SCONJ
fueconorg-1333	159	16	the	the	DET
fueconorg-1333	159	17	work	work	NOUN
fueconorg-1333	159	18	will	will	AUX
fueconorg-1333	159	19	be	be	AUX
fueconorg-1333	159	20	examined	examine	VERB
fueconorg-1333	159	21	by	by	ADP
fueconorg-1333	159	22	the	the	DET
fueconorg-1333	159	23	regulatory	regulatory	ADJ
fueconorg-1333	159	24	bodies	body	NOUN
fueconorg-1333	159	25	.	.	PUNCT
fueconorg-1333	160	1	therefore	therefore	ADV
fueconorg-1333	160	2	,	,	PUNCT
fueconorg-1333	160	3	notes	note	NOUN
fueconorg-1333	160	4	,	,	PUNCT
fueconorg-1333	160	5	working	working	NOUN
fueconorg-1333	160	6	papers	paper	NOUN
fueconorg-1333	160	7	,	,	PUNCT
fueconorg-1333	160	8	work	work	NOUN
fueconorg-1333	160	9	schedules	schedule	NOUN
fueconorg-1333	160	10	,	,	PUNCT
fueconorg-1333	160	11	and	and	CCONJ
fueconorg-1333	160	12	other	other	ADJ
fueconorg-1333	160	13	documents	document	NOUN
fueconorg-1333	160	14	that	that	PRON
fueconorg-1333	160	15	reflect	reflect	VERB
fueconorg-1333	160	16	the	the	DET
fueconorg-1333	160	17	internal	internal	ADJ
fueconorg-1333	160	18	audit	audit	NOUN
fueconorg-1333	160	19	activities	activity	NOUN
fueconorg-1333	160	20	must	must	AUX
fueconorg-1333	160	21	be	be	AUX
fueconorg-1333	160	22	consistent	consistent	ADJ
fueconorg-1333	160	23	with	with	ADP
fueconorg-1333	160	24	regulatory	regulatory	ADJ
fueconorg-1333	160	25	requirements	requirement	NOUN
fueconorg-1333	160	26	.	.	PUNCT
fueconorg-1333	161	1	a	a	DET
fueconorg-1333	161	2	well	well	ADV
fueconorg-1333	161	3	-	-	PUNCT
fueconorg-1333	161	4	established	establish	VERB
fueconorg-1333	161	5	team	team	NOUN
fueconorg-1333	161	6	of	of	ADP
fueconorg-1333	161	7	internal	internal	ADJ
fueconorg-1333	161	8	auditors	auditor	NOUN
fueconorg-1333	161	9	,	,	PUNCT
fueconorg-1333	161	10	who	who	PRON
fueconorg-1333	161	11	meet	meet	VERB
fueconorg-1333	161	12	the	the	DET
fueconorg-1333	161	13	above	above	ADV
fueconorg-1333	161	14	-	-	PUNCT
fueconorg-1333	161	15	mentioned	mention	VERB
fueconorg-1333	161	16	conditions	condition	NOUN
fueconorg-1333	161	17	,	,	PUNCT
fueconorg-1333	161	18	largely	largely	ADV
fueconorg-1333	161	19	ensures	ensure	VERB
fueconorg-1333	161	20	success	success	NOUN
fueconorg-1333	161	21	in	in	ADP
fueconorg-1333	161	22	fraud	fraud	NOUN
fueconorg-1333	161	23	investigation	investigation	NOUN
fueconorg-1333	161	24	.	.	PUNCT
fueconorg-1333	162	1	in	in	ADP
fueconorg-1333	162	2	addition	addition	NOUN
fueconorg-1333	162	3	,	,	PUNCT
fueconorg-1333	162	4	companies	company	NOUN
fueconorg-1333	162	5	realize	realize	VERB
fueconorg-1333	162	6	significant	significant	ADJ
fueconorg-1333	162	7	cost	cost	NOUN
fueconorg-1333	162	8	savings	saving	NOUN
fueconorg-1333	162	9	by	by	ADP
fueconorg-1333	162	10	avoiding	avoid	VERB
fueconorg-1333	162	11	hiring	hire	VERB
fueconorg-1333	162	12	forensic	forensic	ADJ
fueconorg-1333	162	13	investigators	investigator	NOUN
fueconorg-1333	162	14	,	,	PUNCT
fueconorg-1333	162	15	specialized	specialized	ADJ
fueconorg-1333	162	16	law	law	NOUN
fueconorg-1333	162	17	firms	firm	NOUN
fueconorg-1333	162	18	,	,	PUNCT
fueconorg-1333	162	19	or	or	CCONJ
fueconorg-1333	162	20	other	other	ADJ
fueconorg-1333	162	21	bodies	body	NOUN
fueconorg-1333	162	22	that	that	PRON
fueconorg-1333	162	23	provide	provide	VERB
fueconorg-1333	162	24	professional	professional	ADJ
fueconorg-1333	162	25	services	service	NOUN
fueconorg-1333	162	26	of	of	ADP
fueconorg-1333	162	27	this	this	DET
fueconorg-1333	162	28	type	type	NOUN
fueconorg-1333	162	29	.	.	PUNCT
fueconorg-1333	163	1	however	however	ADV
fueconorg-1333	163	2	,	,	PUNCT
fueconorg-1333	163	3	adequate	adequate	ADJ
fueconorg-1333	163	4	assessment	assessment	NOUN
fueconorg-1333	163	5	of	of	ADP
fueconorg-1333	163	6	the	the	DET
fueconorg-1333	163	7	audit	audit	NOUN
fueconorg-1333	163	8	team	team	NOUN
fueconorg-1333	163	9	with	with	ADP
fueconorg-1333	163	10	respect	respect	NOUN
fueconorg-1333	163	11	to	to	ADP
fueconorg-1333	163	12	the	the	DET
fueconorg-1333	163	13	possession	possession	NOUN
fueconorg-1333	163	14	of	of	ADP
fueconorg-1333	163	15	skills	skill	NOUN
fueconorg-1333	163	16	,	,	PUNCT
fueconorg-1333	163	17	resources	resource	NOUN
fueconorg-1333	163	18	,	,	PUNCT
fueconorg-1333	163	19	and	and	CCONJ
fueconorg-1333	163	20	other	other	ADJ
fueconorg-1333	163	21	issues	issue	NOUN
fueconorg-1333	163	22	,	,	PUNCT
fueconorg-1333	163	23	is	be	AUX
fueconorg-1333	163	24	very	very	ADV
fueconorg-1333	163	25	important	important	ADJ
fueconorg-1333	163	26	,	,	PUNCT
fueconorg-1333	163	27	because	because	SCONJ
fueconorg-1333	163	28	the	the	DET
fueconorg-1333	163	29	costs	cost	NOUN
fueconorg-1333	163	30	of	of	ADP
fueconorg-1333	163	31	poor	poor	ADJ
fueconorg-1333	163	32	investigation	investigation	NOUN
fueconorg-1333	163	33	can	can	AUX
fueconorg-1333	163	34	several	several	ADJ
fueconorg-1333	163	35	times	time	NOUN
fueconorg-1333	163	36	exceed	exceed	VERB
fueconorg-1333	163	37	the	the	DET
fueconorg-1333	163	38	costs	cost	NOUN
fueconorg-1333	163	39	of	of	ADP
fueconorg-1333	163	40	hiring	hire	VERB
fueconorg-1333	163	41	wellqualified	wellqualifie	VERB
fueconorg-1333	163	42	external	external	ADJ
fueconorg-1333	163	43	investigators	investigator	NOUN
fueconorg-1333	163	44	.	.	PUNCT
fueconorg-1333	164	1	conclusion	conclusion	NOUN
fueconorg-1333	164	2	with	with	ADP
fueconorg-1333	164	3	a	a	DET
fueconorg-1333	164	4	devastating	devastating	ADJ
fueconorg-1333	164	5	effect	effect	NOUN
fueconorg-1333	164	6	on	on	ADP
fueconorg-1333	164	7	the	the	DET
fueconorg-1333	164	8	profitability	profitability	NOUN
fueconorg-1333	164	9	,	,	PUNCT
fueconorg-1333	164	10	productivity	productivity	NOUN
fueconorg-1333	164	11	,	,	PUNCT
fueconorg-1333	164	12	social	social	ADJ
fueconorg-1333	164	13	responsibility	responsibility	NOUN
fueconorg-1333	164	14	,	,	PUNCT
fueconorg-1333	164	15	and	and	CCONJ
fueconorg-1333	164	16	reputation	reputation	NOUN
fueconorg-1333	164	17	of	of	ADP
fueconorg-1333	164	18	the	the	DET
fueconorg-1333	164	19	company	company	NOUN
fueconorg-1333	164	20	,	,	PUNCT
fueconorg-1333	164	21	fraud	fraud	NOUN
fueconorg-1333	164	22	is	be	AUX
fueconorg-1333	164	23	one	one	NUM
fueconorg-1333	164	24	of	of	ADP
fueconorg-1333	164	25	the	the	DET
fueconorg-1333	164	26	most	most	ADV
fueconorg-1333	164	27	significant	significant	ADJ
fueconorg-1333	164	28	risks	risk	NOUN
fueconorg-1333	164	29	that	that	PRON
fueconorg-1333	164	30	companies	company	NOUN
fueconorg-1333	164	31	face	face	VERB
fueconorg-1333	164	32	.	.	PUNCT
fueconorg-1333	165	1	although	although	SCONJ
fueconorg-1333	165	2	it	it	PRON
fueconorg-1333	165	3	is	be	AUX
fueconorg-1333	165	4	clear	clear	ADJ
fueconorg-1333	165	5	that	that	SCONJ
fueconorg-1333	165	6	even	even	ADV
fueconorg-1333	165	7	the	the	DET
fueconorg-1333	165	8	best	well	ADV
fueconorg-1333	165	9	established	establish	VERB
fueconorg-1333	165	10	programs	program	NOUN
fueconorg-1333	165	11	and	and	CCONJ
fueconorg-1333	165	12	mechanisms	mechanism	NOUN
fueconorg-1333	165	13	can	can	AUX
fueconorg-1333	165	14	not	not	PART
fueconorg-1333	165	15	provide	provide	VERB
fueconorg-1333	165	16	a	a	DET
fueconorg-1333	165	17	guarantee	guarantee	NOUN
fueconorg-1333	165	18	that	that	SCONJ
fueconorg-1333	165	19	fraud	fraud	NOUN
fueconorg-1333	165	20	will	will	AUX
fueconorg-1333	165	21	not	not	PART
fueconorg-1333	165	22	occur	occur	VERB
fueconorg-1333	165	23	,	,	PUNCT
fueconorg-1333	165	24	the	the	DET
fueconorg-1333	165	25	internal	internal	ADJ
fueconorg-1333	165	26	audit	audit	NOUN
fueconorg-1333	165	27	is	be	AUX
fueconorg-1333	165	28	the	the	DET
fueconorg-1333	165	29	function	function	NOUN
fueconorg-1333	165	30	from	from	ADP
fueconorg-1333	165	31	which	which	PRON
fueconorg-1333	165	32	much	much	ADV
fueconorg-1333	165	33	is	be	AUX
fueconorg-1333	165	34	expected	expect	VERB
fueconorg-1333	165	35	in	in	ADP
fueconorg-1333	165	36	this	this	DET
fueconorg-1333	165	37	regard	regard	NOUN
fueconorg-1333	165	38	.	.	PUNCT
fueconorg-1333	166	1	it	it	PRON
fueconorg-1333	166	2	is	be	AUX
fueconorg-1333	166	3	completely	completely	ADV
fueconorg-1333	166	4	logical	logical	ADJ
fueconorg-1333	166	5	,	,	PUNCT
fueconorg-1333	166	6	given	give	VERB
fueconorg-1333	166	7	that	that	SCONJ
fueconorg-1333	166	8	,	,	PUNCT
fueconorg-1333	166	9	by	by	ADP
fueconorg-1333	166	10	directing	direct	VERB
fueconorg-1333	166	11	its	its	PRON
fueconorg-1333	166	12	activities	activity	NOUN
fueconorg-1333	166	13	towards	towards	ADP
fueconorg-1333	166	14	providing	provide	VERB
fueconorg-1333	166	15	assurance	assurance	NOUN
fueconorg-1333	166	16	on	on	ADP
fueconorg-1333	166	17	the	the	DET
fueconorg-1333	166	18	effectiveness	effectiveness	NOUN
fueconorg-1333	166	19	of	of	ADP
fueconorg-1333	166	20	all	all	DET
fueconorg-1333	166	21	processes	process	NOUN
fueconorg-1333	166	22	in	in	ADP
fueconorg-1333	166	23	the	the	DET
fueconorg-1333	166	24	company	company	NOUN
fueconorg-1333	166	25	and	and	CCONJ
fueconorg-1333	166	26	their	their	PRON
fueconorg-1333	166	27	improvement	improvement	NOUN
fueconorg-1333	166	28	,	,	PUNCT
fueconorg-1333	166	29	internal	internal	ADJ
fueconorg-1333	166	30	audit	audit	NOUN
fueconorg-1333	166	31	cooperates	cooperate	VERB
fueconorg-1333	166	32	with	with	ADP
fueconorg-1333	166	33	everyone	everyone	PRON
fueconorg-1333	166	34	in	in	ADP
fueconorg-1333	166	35	the	the	DET
fueconorg-1333	166	36	company	company	NOUN
fueconorg-1333	166	37	,	,	PUNCT
fueconorg-1333	166	38	which	which	PRON
fueconorg-1333	166	39	gives	give	VERB
fueconorg-1333	166	40	it	it	PRON
fueconorg-1333	166	41	the	the	DET
fueconorg-1333	166	42	ideal	ideal	ADJ
fueconorg-1333	166	43	position	position	NOUN
fueconorg-1333	166	44	to	to	PART
fueconorg-1333	166	45	take	take	VERB
fueconorg-1333	166	46	a	a	DET
fueconorg-1333	166	47	proactive	proactive	ADJ
fueconorg-1333	166	48	approach	approach	NOUN
fueconorg-1333	166	49	to	to	ADP
fueconorg-1333	166	50	reducing	reduce	VERB
fueconorg-1333	166	51	the	the	DET
fueconorg-1333	166	52	risk	risk	NOUN
fueconorg-1333	166	53	of	of	ADP
fueconorg-1333	166	54	fraudulent	fraudulent	ADJ
fueconorg-1333	166	55	behaviour	behaviour	NOUN
fueconorg-1333	166	56	of	of	ADP
fueconorg-1333	166	57	employees	employee	NOUN
fueconorg-1333	166	58	.	.	PUNCT
fueconorg-1333	167	1	308	308	NUM
fueconorg-1333	167	2	m.	m.	NOUN
fueconorg-1333	167	3	đorđević	đorđević	NOUN
fueconorg-1333	167	4	,	,	PUNCT
fueconorg-1333	167	5	t.	t.	PROPN
fueconorg-1333	167	6	đukić	đukić	PROPN
fueconorg-1333	167	7	iia	iia	PROPN
fueconorg-1333	167	8	emphasizes	emphasize	VERB
fueconorg-1333	167	9	the	the	DET
fueconorg-1333	167	10	importance	importance	NOUN
fueconorg-1333	167	11	of	of	ADP
fueconorg-1333	167	12	internal	internal	ADJ
fueconorg-1333	167	13	audit	audit	NOUN
fueconorg-1333	167	14	in	in	ADP
fueconorg-1333	167	15	the	the	DET
fueconorg-1333	167	16	fight	fight	NOUN
fueconorg-1333	167	17	against	against	ADP
fueconorg-1333	167	18	fraud	fraud	NOUN
fueconorg-1333	167	19	,	,	PUNCT
fueconorg-1333	167	20	by	by	ADP
fueconorg-1333	167	21	appropriate	appropriate	ADJ
fueconorg-1333	167	22	standardization	standardization	NOUN
fueconorg-1333	167	23	and	and	CCONJ
fueconorg-1333	167	24	closer	close	ADJ
fueconorg-1333	167	25	determination	determination	NOUN
fueconorg-1333	167	26	of	of	ADP
fueconorg-1333	167	27	the	the	DET
fueconorg-1333	167	28	role	role	NOUN
fueconorg-1333	167	29	of	of	ADP
fueconorg-1333	167	30	internal	internal	ADJ
fueconorg-1333	167	31	audit	audit	NOUN
fueconorg-1333	167	32	through	through	ADP
fueconorg-1333	167	33	practical	practical	ADJ
fueconorg-1333	167	34	guides	guide	NOUN
fueconorg-1333	167	35	.	.	PUNCT
fueconorg-1333	168	1	however	however	ADV
fueconorg-1333	168	2	,	,	PUNCT
fueconorg-1333	168	3	the	the	DET
fueconorg-1333	168	4	above	above	ADV
fueconorg-1333	168	5	-	-	PUNCT
fueconorg-1333	168	6	mentioned	mention	VERB
fueconorg-1333	168	7	regulations	regulation	NOUN
fueconorg-1333	168	8	do	do	AUX
fueconorg-1333	168	9	not	not	PART
fueconorg-1333	168	10	specify	specify	VERB
fueconorg-1333	168	11	the	the	DET
fueconorg-1333	168	12	tasks	task	NOUN
fueconorg-1333	168	13	and	and	CCONJ
fueconorg-1333	168	14	responsibilities	responsibility	NOUN
fueconorg-1333	168	15	of	of	ADP
fueconorg-1333	168	16	internal	internal	ADJ
fueconorg-1333	168	17	audit	audit	NOUN
fueconorg-1333	168	18	,	,	PUNCT
fueconorg-1333	168	19	which	which	PRON
fueconorg-1333	168	20	points	point	VERB
fueconorg-1333	168	21	to	to	ADP
fueconorg-1333	168	22	the	the	DET
fueconorg-1333	168	23	conclusion	conclusion	NOUN
fueconorg-1333	168	24	that	that	SCONJ
fueconorg-1333	168	25	its	its	PRON
fueconorg-1333	168	26	effectiveness	effectiveness	NOUN
fueconorg-1333	168	27	depends	depend	VERB
fueconorg-1333	168	28	on	on	ADP
fueconorg-1333	168	29	the	the	DET
fueconorg-1333	168	30	support	support	NOUN
fueconorg-1333	168	31	it	it	PRON
fueconorg-1333	168	32	receives	receive	VERB
fueconorg-1333	168	33	from	from	ADP
fueconorg-1333	168	34	the	the	DET
fueconorg-1333	168	35	company	company	NOUN
fueconorg-1333	168	36	in	in	ADP
fueconorg-1333	168	37	which	which	PRON
fueconorg-1333	168	38	it	it	PRON
fueconorg-1333	168	39	functions	function	VERB
fueconorg-1333	168	40	,	,	PUNCT
fueconorg-1333	168	41	and	and	CCONJ
fueconorg-1333	168	42	,	,	PUNCT
fueconorg-1333	168	43	especially	especially	ADV
fueconorg-1333	168	44	,	,	PUNCT
fueconorg-1333	168	45	on	on	ADP
fueconorg-1333	168	46	the	the	DET
fueconorg-1333	168	47	knowledge	knowledge	NOUN
fueconorg-1333	168	48	,	,	PUNCT
fueconorg-1333	168	49	skills	skill	NOUN
fueconorg-1333	168	50	,	,	PUNCT
fueconorg-1333	168	51	and	and	CCONJ
fueconorg-1333	168	52	personal	personal	ADJ
fueconorg-1333	168	53	responsibility	responsibility	NOUN
fueconorg-1333	168	54	of	of	ADP
fueconorg-1333	168	55	internal	internal	ADJ
fueconorg-1333	168	56	auditors	auditor	NOUN
fueconorg-1333	168	57	.	.	PUNCT
fueconorg-1333	169	1	in	in	ADP
fueconorg-1333	169	2	this	this	DET
fueconorg-1333	169	3	regard	regard	NOUN
fueconorg-1333	169	4	,	,	PUNCT
fueconorg-1333	169	5	wellorganized	wellorganize	VERB
fueconorg-1333	169	6	internal	internal	ADJ
fueconorg-1333	169	7	audit	audit	NOUN
fueconorg-1333	169	8	,	,	PUNCT
fueconorg-1333	169	9	consisting	consist	VERB
fueconorg-1333	169	10	of	of	ADP
fueconorg-1333	169	11	independent	independent	ADJ
fueconorg-1333	169	12	internal	internal	ADJ
fueconorg-1333	169	13	auditors	auditor	NOUN
fueconorg-1333	169	14	,	,	PUNCT
fueconorg-1333	169	15	for	for	ADP
fueconorg-1333	169	16	whom	whom	PRON
fueconorg-1333	169	17	the	the	DET
fueconorg-1333	169	18	application	application	NOUN
fueconorg-1333	169	19	of	of	ADP
fueconorg-1333	169	20	professional	professional	ADJ
fueconorg-1333	169	21	scepticism	scepticism	NOUN
fueconorg-1333	169	22	is	be	AUX
fueconorg-1333	169	23	an	an	DET
fueconorg-1333	169	24	imperative	imperative	NOUN
fueconorg-1333	169	25	,	,	PUNCT
fueconorg-1333	169	26	and	and	CCONJ
fueconorg-1333	169	27	who	who	PRON
fueconorg-1333	169	28	feel	feel	VERB
fueconorg-1333	169	29	the	the	DET
fueconorg-1333	169	30	responsibility	responsibility	NOUN
fueconorg-1333	169	31	of	of	ADP
fueconorg-1333	169	32	continuous	continuous	ADJ
fueconorg-1333	169	33	improvement	improvement	NOUN
fueconorg-1333	169	34	of	of	ADP
fueconorg-1333	169	35	knowledge	knowledge	NOUN
fueconorg-1333	169	36	on	on	ADP
fueconorg-1333	169	37	fraud	fraud	NOUN
fueconorg-1333	169	38	,	,	PUNCT
fueconorg-1333	169	39	can	can	AUX
fueconorg-1333	169	40	significantly	significantly	ADV
fueconorg-1333	169	41	reduce	reduce	VERB
fueconorg-1333	169	42	the	the	DET
fueconorg-1333	169	43	risk	risk	NOUN
fueconorg-1333	169	44	of	of	ADP
fueconorg-1333	169	45	fraud	fraud	NOUN
fueconorg-1333	169	46	.	.	PUNCT
fueconorg-1333	170	1	this	this	PRON
fueconorg-1333	170	2	is	be	AUX
fueconorg-1333	170	3	achieved	achieve	VERB
fueconorg-1333	170	4	by	by	ADP
fueconorg-1333	170	5	providing	provide	VERB
fueconorg-1333	170	6	opinions	opinion	NOUN
fueconorg-1333	170	7	on	on	ADP
fueconorg-1333	170	8	the	the	DET
fueconorg-1333	170	9	adequacy	adequacy	NOUN
fueconorg-1333	170	10	and	and	CCONJ
fueconorg-1333	170	11	effectiveness	effectiveness	NOUN
fueconorg-1333	170	12	of	of	ADP
fueconorg-1333	170	13	fraud	fraud	NOUN
fueconorg-1333	170	14	risk	risk	NOUN
fueconorg-1333	170	15	management	management	NOUN
fueconorg-1333	170	16	strategies	strategy	NOUN
fueconorg-1333	170	17	,	,	PUNCT
fueconorg-1333	170	18	fraud	fraud	NOUN
fueconorg-1333	170	19	prevention	prevention	NOUN
fueconorg-1333	170	20	and	and	CCONJ
fueconorg-1333	170	21	detection	detection	NOUN
fueconorg-1333	170	22	,	,	PUNCT
fueconorg-1333	170	23	fraud	fraud	NOUN
fueconorg-1333	170	24	risk	risk	NOUN
fueconorg-1333	170	25	assessment	assessment	NOUN
fueconorg-1333	170	26	,	,	PUNCT
fueconorg-1333	170	27	consideration	consideration	NOUN
fueconorg-1333	170	28	of	of	ADP
fueconorg-1333	170	29	potential	potential	ADJ
fueconorg-1333	170	30	cases	case	NOUN
fueconorg-1333	170	31	of	of	ADP
fueconorg-1333	170	32	fraud	fraud	NOUN
fueconorg-1333	170	33	during	during	ADP
fueconorg-1333	170	34	each	each	DET
fueconorg-1333	170	35	audit	audit	NOUN
fueconorg-1333	170	36	,	,	PUNCT
fueconorg-1333	170	37	identification	identification	NOUN
fueconorg-1333	170	38	of	of	ADP
fueconorg-1333	170	39	fraud	fraud	NOUN
fueconorg-1333	170	40	indicators	indicator	NOUN
fueconorg-1333	170	41	,	,	PUNCT
fueconorg-1333	170	42	monitoring	monitoring	NOUN
fueconorg-1333	170	43	and	and	CCONJ
fueconorg-1333	170	44	identification	identification	NOUN
fueconorg-1333	170	45	of	of	ADP
fueconorg-1333	170	46	systemic	systemic	ADJ
fueconorg-1333	170	47	weaknesses	weakness	NOUN
fueconorg-1333	170	48	and	and	CCONJ
fueconorg-1333	170	49	missing	miss	VERB
fueconorg-1333	170	50	internal	internal	ADJ
fueconorg-1333	170	51	control	control	NOUN
fueconorg-1333	170	52	mechanisms	mechanism	NOUN
fueconorg-1333	170	53	,	,	PUNCT
fueconorg-1333	170	54	fraud	fraud	NOUN
fueconorg-1333	170	55	investigation	investigation	NOUN
fueconorg-1333	170	56	according	accord	VERB
fueconorg-1333	170	57	to	to	ADP
fueconorg-1333	170	58	the	the	DET
fueconorg-1333	170	59	knowledge	knowledge	NOUN
fueconorg-1333	170	60	and	and	CCONJ
fueconorg-1333	170	61	expertise	expertise	NOUN
fueconorg-1333	170	62	of	of	ADP
fueconorg-1333	170	63	the	the	DET
fueconorg-1333	170	64	members	member	NOUN
fueconorg-1333	170	65	of	of	ADP
fueconorg-1333	170	66	the	the	DET
fueconorg-1333	170	67	team	team	NOUN
fueconorg-1333	170	68	,	,	PUNCT
fueconorg-1333	170	69	reporting	report	VERB
fueconorg-1333	170	70	to	to	ADP
fueconorg-1333	170	71	the	the	DET
fueconorg-1333	170	72	board	board	NOUN
fueconorg-1333	170	73	and	and	CCONJ
fueconorg-1333	170	74	management	management	NOUN
fueconorg-1333	170	75	on	on	ADP
fueconorg-1333	170	76	the	the	DET
fueconorg-1333	170	77	activities	activity	NOUN
fueconorg-1333	170	78	conducted	conduct	VERB
fueconorg-1333	170	79	in	in	ADP
fueconorg-1333	170	80	relation	relation	NOUN
fueconorg-1333	170	81	to	to	ADP
fueconorg-1333	170	82	the	the	DET
fueconorg-1333	170	83	detection	detection	NOUN
fueconorg-1333	170	84	and	and	CCONJ
fueconorg-1333	170	85	prevention	prevention	NOUN
fueconorg-1333	170	86	of	of	ADP
fueconorg-1333	170	87	fraud	fraud	NOUN
fueconorg-1333	170	88	,	,	PUNCT
fueconorg-1333	170	89	etc	etc	X
fueconorg-1333	170	90	.	.	X
fueconorg-1333	170	91	through	through	ADP
fueconorg-1333	170	92	the	the	DET
fueconorg-1333	170	93	adequate	adequate	ADJ
fueconorg-1333	170	94	implementation	implementation	NOUN
fueconorg-1333	170	95	of	of	ADP
fueconorg-1333	170	96	the	the	DET
fueconorg-1333	170	97	above	above	ADJ
fueconorg-1333	170	98	activities	activity	NOUN
fueconorg-1333	170	99	,	,	PUNCT
fueconorg-1333	170	100	internal	internal	ADJ
fueconorg-1333	170	101	audit	audit	NOUN
fueconorg-1333	170	102	is	be	AUX
fueconorg-1333	170	103	able	able	ADJ
fueconorg-1333	170	104	to	to	PART
fueconorg-1333	170	105	respond	respond	VERB
fueconorg-1333	170	106	to	to	ADP
fueconorg-1333	170	107	the	the	DET
fueconorg-1333	170	108	increased	increase	VERB
fueconorg-1333	170	109	expectations	expectation	NOUN
fueconorg-1333	170	110	of	of	ADP
fueconorg-1333	170	111	company	company	NOUN
fueconorg-1333	170	112	stakeholders	stakeholder	NOUN
fueconorg-1333	170	113	and	and	CCONJ
fueconorg-1333	170	114	justify	justify	VERB
fueconorg-1333	170	115	the	the	DET
fueconorg-1333	170	116	trust	trust	NOUN
fueconorg-1333	170	117	placed	place	VERB
fueconorg-1333	170	118	in	in	ADP
fueconorg-1333	170	119	it	it	PRON
fueconorg-1333	170	120	.	.	PUNCT
fueconorg-1333	171	1	references	reference	NOUN
fueconorg-1333	171	2	1	1	NUM
fueconorg-1333	171	3	.	.	PUNCT
fueconorg-1333	171	4	association	association	NOUN
fueconorg-1333	171	5	of	of	ADP
fueconorg-1333	171	6	certified	certify	VERB
fueconorg-1333	171	7	fraud	fraud	NOUN
fueconorg-1333	171	8	examiners	examiner	NOUN
fueconorg-1333	171	9	,	,	PUNCT
fueconorg-1333	171	10	(	(	PUNCT
fueconorg-1333	171	11	1995	1995	NUM
fueconorg-1333	171	12	)	)	PUNCT
fueconorg-1333	171	13	fraud	fraud	NOUN
fueconorg-1333	171	14	examiner	examiner	NOUN
fueconorg-1333	171	15	’s	’s	PART
fueconorg-1333	171	16	manual	manual	NOUN
fueconorg-1333	171	17	,	,	PUNCT
fueconorg-1333	171	18	2nd	2nd	ADJ
fueconorg-1333	171	19	review	review	NOUN
fueconorg-1333	171	20	,	,	PUNCT
fueconorg-1333	171	21	austin	austin	PROPN
fueconorg-1333	171	22	,	,	PUNCT
fueconorg-1333	171	23	texas	texas	PROPN
fueconorg-1333	171	24	2	2	NUM
fueconorg-1333	171	25	.	.	PUNCT
fueconorg-1333	171	26	association	association	NOUN
fueconorg-1333	171	27	of	of	ADP
fueconorg-1333	171	28	certified	certify	VERB
fueconorg-1333	171	29	fraud	fraud	NOUN
fueconorg-1333	171	30	examiners	examiner	NOUN
fueconorg-1333	171	31	,	,	PUNCT
fueconorg-1333	171	32	(	(	PUNCT
fueconorg-1333	171	33	2014	2014	NUM
fueconorg-1333	171	34	)	)	PUNCT
fueconorg-1333	171	35	report	report	NOUN
fueconorg-1333	171	36	to	to	ADP
fueconorg-1333	171	37	the	the	DET
fueconorg-1333	171	38	nations	nation	NOUN
fueconorg-1333	171	39	on	on	ADP
fueconorg-1333	171	40	occupational	occupational	ADJ
fueconorg-1333	171	41	fraud	fraud	NOUN
fueconorg-1333	171	42	and	and	CCONJ
fueconorg-1333	171	43	abuse	abuse	NOUN
fueconorg-1333	171	44	3	3	NUM
fueconorg-1333	171	45	.	.	PUNCT
fueconorg-1333	172	1	bagshaw	bagshaw	ADV
fueconorg-1333	172	2	,	,	PUNCT
fueconorg-1333	172	3	k.	k.	PROPN
fueconorg-1333	172	4	,	,	PUNCT
fueconorg-1333	172	5	the	the	DET
fueconorg-1333	172	6	role	role	NOUN
fueconorg-1333	172	7	of	of	ADP
fueconorg-1333	172	8	internal	internal	ADJ
fueconorg-1333	172	9	audit	audit	NOUN
fueconorg-1333	172	10	in	in	ADP
fueconorg-1333	172	11	risk	risk	NOUN
fueconorg-1333	172	12	management	management	NOUN
fueconorg-1333	172	13	,	,	PUNCT
fueconorg-1333	172	14	www	www	PROPN
fueconorg-1333	172	15	.	.	PROPN
fueconorg-1333	173	1	accaglobal.com	accaglobal.com	X
fueconorg-1333	173	2	(	(	PUNCT
fueconorg-1333	173	3	05.10.2015	05.10.2015	PROPN
fueconorg-1333	173	4	.	.	PUNCT
fueconorg-1333	173	5	)	)	PUNCT
fueconorg-1333	174	1	4	4	NUM
fueconorg-1333	174	2	.	.	X
fueconorg-1333	174	3	burnaby	burnaby	PROPN
fueconorg-1333	174	4	,	,	PUNCT
fueconorg-1333	174	5	p.	p.	PROPN
fueconorg-1333	174	6	,	,	PUNCT
fueconorg-1333	174	7	howe	howe	NOUN
fueconorg-1333	174	8	,	,	PUNCT
fueconorg-1333	174	9	m.	m.	NOUN
fueconorg-1333	174	10	,	,	PUNCT
fueconorg-1333	174	11	muehlmann	muehlmann	PROPN
fueconorg-1333	174	12	,	,	PUNCT
fueconorg-1333	174	13	b.	b.	PROPN
fueconorg-1333	174	14	(	(	PUNCT
fueconorg-1333	174	15	2011	2011	NUM
fueconorg-1333	174	16	)	)	PUNCT
fueconorg-1333	174	17	detecting	detect	VERB
fueconorg-1333	174	18	fraud	fraud	NOUN
fueconorg-1333	174	19	in	in	ADP
fueconorg-1333	174	20	the	the	DET
fueconorg-1333	174	21	organization	organization	NOUN
fueconorg-1333	174	22	:	:	PUNCT
fueconorg-1333	174	23	an	an	DET
fueconorg-1333	174	24	internal	internal	ADJ
fueconorg-1333	174	25	auditor	auditor	NOUN
fueconorg-1333	174	26	perspective	perspective	NOUN
fueconorg-1333	174	27	,	,	PUNCT
fueconorg-1333	174	28	journal	journal	NOUN
fueconorg-1333	174	29	of	of	ADP
fueconorg-1333	174	30	forensic	forensic	ADJ
fueconorg-1333	174	31	&	&	CCONJ
fueconorg-1333	174	32	investigative	investigative	ADJ
fueconorg-1333	174	33	accounting	accounting	NOUN
fueconorg-1333	174	34	,	,	PUNCT
fueconorg-1333	174	35	vol.3	vol.3	PROPN
fueconorg-1333	174	36	,	,	PUNCT
fueconorg-1333	174	37	(	(	PUNCT
fueconorg-1333	174	38	1	1	NUM
fueconorg-1333	174	39	):	):	PUNCT
fueconorg-1333	174	40	195	195	NUM
fueconorg-1333	174	41	-	-	SYM
fueconorg-1333	174	42	233	233	NUM
fueconorg-1333	174	43	5	5	NUM
fueconorg-1333	174	44	.	.	PUNCT
fueconorg-1333	175	1	coram	coram	PROPN
fueconorg-1333	175	2	,	,	PUNCT
fueconorg-1333	175	3	p.	p.	PROPN
fueconorg-1333	175	4	,	,	PUNCT
fueconorg-1333	175	5	ferguson	ferguson	PROPN
fueconorg-1333	175	6	,	,	PUNCT
fueconorg-1333	175	7	c.	c.	PROPN
fueconorg-1333	175	8	,	,	PUNCT
fueconorg-1333	175	9	moroney	moroney	PROPN
fueconorg-1333	175	10	,	,	PUNCT
fueconorg-1333	175	11	r.	r.	PROPN
fueconorg-1333	175	12	(	(	PUNCT
fueconorg-1333	175	13	2006	2006	NUM
fueconorg-1333	175	14	)	)	PUNCT
fueconorg-1333	175	15	the	the	DET
fueconorg-1333	175	16	importance	importance	NOUN
fueconorg-1333	175	17	of	of	ADP
fueconorg-1333	175	18	internal	internal	ADJ
fueconorg-1333	175	19	audit	audit	NOUN
fueconorg-1333	175	20	in	in	ADP
fueconorg-1333	175	21	fraud	fraud	NOUN
fueconorg-1333	175	22	detection	detection	NOUN
fueconorg-1333	175	23	,	,	PUNCT
fueconorg-1333	175	24	available	available	ADJ
fueconorg-1333	175	25	on	on	ADP
fueconorg-1333	175	26	:	:	PUNCT
fueconorg-1333	175	27	http://www.researchgate.net/publication/253527357_the_importance_of_internal_audit_in_fraud_detection	http://www.researchgate.net/publication/253527357_the_importance_of_internal_audit_in_fraud_detection	NOUN
fueconorg-1333	175	28	6	6	NUM
fueconorg-1333	175	29	.	.	PUNCT
fueconorg-1333	176	1	coram	coram	PROPN
fueconorg-1333	176	2	,	,	PUNCT
fueconorg-1333	176	3	p.	p.	PROPN
fueconorg-1333	176	4	,	,	PUNCT
fueconorg-1333	176	5	ferguson	ferguson	PROPN
fueconorg-1333	176	6	,	,	PUNCT
fueconorg-1333	176	7	c.	c.	PROPN
fueconorg-1333	176	8	,	,	PUNCT
fueconorg-1333	176	9	moroney	moroney	PROPN
fueconorg-1333	176	10	,	,	PUNCT
fueconorg-1333	176	11	r.	r.	PROPN
fueconorg-1333	176	12	(	(	PUNCT
fueconorg-1333	176	13	2008	2008	NUM
fueconorg-1333	176	14	)	)	PUNCT
fueconorg-1333	176	15	internal	internal	ADJ
fueconorg-1333	176	16	audit	audit	NOUN
fueconorg-1333	176	17	,	,	PUNCT
fueconorg-1333	176	18	alternative	alternative	ADJ
fueconorg-1333	176	19	internal	internal	ADJ
fueconorg-1333	176	20	audit	audit	NOUN
fueconorg-1333	176	21	structures	structure	NOUN
fueconorg-1333	176	22	and	and	CCONJ
fueconorg-1333	176	23	the	the	DET
fueconorg-1333	176	24	level	level	NOUN
fueconorg-1333	176	25	of	of	ADP
fueconorg-1333	176	26	misappropriation	misappropriation	NOUN
fueconorg-1333	176	27	of	of	ADP
fueconorg-1333	176	28	assets	asset	NOUN
fueconorg-1333	176	29	fraud	fraud	NOUN
fueconorg-1333	176	30	,	,	PUNCT
fueconorg-1333	176	31	accounting	accounting	NOUN
fueconorg-1333	176	32	and	and	CCONJ
fueconorg-1333	176	33	finance	finance	NOUN
fueconorg-1333	176	34	,	,	PUNCT
fueconorg-1333	176	35	48	48	NUM
fueconorg-1333	176	36	:	:	SYM
fueconorg-1333	176	37	543	543	NUM
fueconorg-1333	176	38	-	-	SYM
fueconorg-1333	176	39	559	559	NUM
fueconorg-1333	176	40	7	7	NUM
fueconorg-1333	176	41	.	.	PUNCT
fueconorg-1333	176	42	carpenter	carpenter	PROPN
fueconorg-1333	176	43	,	,	PUNCT
fueconorg-1333	176	44	t.	t.	PROPN
fueconorg-1333	176	45	,	,	PUNCT
fueconorg-1333	176	46	reimers	reimer	NOUN
fueconorg-1333	176	47	,	,	PUNCT
fueconorg-1333	176	48	j	j	NOUN
fueconorg-1333	176	49	,	,	PUNCT
fueconorg-1333	176	50	fretwell	fretwell	PROPN
fueconorg-1333	176	51	p.	p.	NOUN
fueconorg-1333	176	52	(	(	PUNCT
fueconorg-1333	176	53	2011	2011	NUM
fueconorg-1333	176	54	)	)	PUNCT
fueconorg-1333	176	55	internal	internal	ADJ
fueconorg-1333	176	56	auditor	auditor	NOUN
fueconorg-1333	176	57	’s	’s	PART
fueconorg-1333	176	58	fraud	fraud	NOUN
fueconorg-1333	176	59	judgments	judgment	NOUN
fueconorg-1333	176	60	:	:	PUNCT
fueconorg-1333	176	61	the	the	DET
fueconorg-1333	176	62	benefits	benefit	NOUN
fueconorg-1333	176	63	of	of	ADP
fueconorg-1333	176	64	brainstorming	brainstorming	NOUN
fueconorg-1333	176	65	in	in	ADP
fueconorg-1333	176	66	groups	group	NOUN
fueconorg-1333	176	67	,	,	PUNCT
fueconorg-1333	176	68	auditing	audit	VERB
fueconorg-1333	176	69	:	:	PUNCT
fueconorg-1333	176	70	a	a	DET
fueconorg-1333	176	71	journal	journal	NOUN
fueconorg-1333	176	72	of	of	ADP
fueconorg-1333	176	73	practice	practice	NOUN
fueconorg-1333	176	74	&	&	CCONJ
fueconorg-1333	176	75	theory	theory	NOUN
fueconorg-1333	176	76	,	,	PUNCT
fueconorg-1333	176	77	vol.30	vol.30	NOUN
fueconorg-1333	176	78	,	,	PUNCT
fueconorg-1333	176	79	(	(	PUNCT
fueconorg-1333	176	80	3	3	NUM
fueconorg-1333	176	81	):	):	PUNCT
fueconorg-1333	176	82	221	221	NUM
fueconorg-1333	176	83	-	-	SYM
fueconorg-1333	176	84	224	224	NUM
fueconorg-1333	176	85	8	8	NUM
fueconorg-1333	176	86	.	.	PUNCT
fueconorg-1333	177	1	dezoort	dezoort	NOUN
fueconorg-1333	177	2	,	,	PUNCT
fueconorg-1333	177	3	t.	t.	PROPN
fueconorg-1333	177	4	,	,	PUNCT
fueconorg-1333	177	5	harrison	harrison	PROPN
fueconorg-1333	177	6	,	,	PUNCT
fueconorg-1333	177	7	p.	p.	NOUN
fueconorg-1333	177	8	(	(	PUNCT
fueconorg-1333	177	9	2008	2008	NUM
fueconorg-1333	177	10	)	)	PUNCT
fueconorg-1333	177	11	an	an	DET
fueconorg-1333	177	12	evaluation	evaluation	NOUN
fueconorg-1333	177	13	of	of	ADP
fueconorg-1333	177	14	internal	internal	ADJ
fueconorg-1333	177	15	auditor	auditor	NOUN
fueconorg-1333	177	16	responsibility	responsibility	NOUN
fueconorg-1333	177	17	for	for	ADP
fueconorg-1333	177	18	fraud	fraud	NOUN
fueconorg-1333	177	19	detection	detection	NOUN
fueconorg-1333	177	20	,	,	PUNCT
fueconorg-1333	177	21	the	the	DET
fueconorg-1333	177	22	institute	institute	NOUN
fueconorg-1333	177	23	of	of	ADP
fueconorg-1333	177	24	internal	internal	ADJ
fueconorg-1333	177	25	auditors	auditor	NOUN
fueconorg-1333	177	26	research	research	VERB
fueconorg-1333	177	27	foundation	foundation	NOUN
fueconorg-1333	177	28	9	9	NUM
fueconorg-1333	177	29	.	.	PUNCT
fueconorg-1333	177	30	đukić	đukić	PROPN
fueconorg-1333	177	31	,	,	PUNCT
fueconorg-1333	177	32	t.	t.	PROPN
fueconorg-1333	177	33	,	,	PUNCT
fueconorg-1333	177	34	đorđević	đorđević	NUM
fueconorg-1333	177	35	,	,	PUNCT
fueconorg-1333	177	36	m.	m.	NOUN
fueconorg-1333	177	37	(	(	PUNCT
fueconorg-1333	177	38	2014	2014	NUM
fueconorg-1333	177	39	)	)	PUNCT
fueconorg-1333	177	40	needs	need	NOUN
fueconorg-1333	177	41	and	and	CCONJ
fueconorg-1333	177	42	specifics	specific	NOUN
fueconorg-1333	177	43	of	of	ADP
fueconorg-1333	177	44	ensuring	ensure	VERB
fueconorg-1333	177	45	effective	effective	ADJ
fueconorg-1333	177	46	internal	internal	ADJ
fueconorg-1333	177	47	audit	audit	NOUN
fueconorg-1333	177	48	,	,	PUNCT
fueconorg-1333	177	49	facta	facta	PROPN
fueconorg-1333	177	50	universitatis	universitatis	PROPN
fueconorg-1333	177	51	,	,	PUNCT
fueconorg-1333	177	52	series	series	NOUN
fueconorg-1333	177	53	:	:	PUNCT
fueconorg-1333	177	54	economics	economic	NOUN
fueconorg-1333	177	55	and	and	CCONJ
fueconorg-1333	177	56	organization	organization	NOUN
fueconorg-1333	177	57	,	,	PUNCT
fueconorg-1333	177	58	vol.11	vol.11	PROPN
fueconorg-1333	177	59	,	,	PUNCT
fueconorg-1333	177	60	(	(	PUNCT
fueconorg-1333	177	61	4	4	NUM
fueconorg-1333	177	62	):	):	PUNCT
fueconorg-1333	177	63	353	353	NUM
fueconorg-1333	177	64	-	-	SYM
fueconorg-1333	177	65	365	365	NUM
fueconorg-1333	177	66	10	10	NUM
fueconorg-1333	177	67	.	.	PUNCT
fueconorg-1333	178	1	gavrilović	gavrilović	NOUN
fueconorg-1333	178	2	,	,	PUNCT
fueconorg-1333	178	3	m.	m.	NOUN
fueconorg-1333	178	4	(	(	PUNCT
fueconorg-1333	178	5	2013	2013	NUM
fueconorg-1333	178	6	)	)	PUNCT
fueconorg-1333	178	7	interna	interna	PROPN
fueconorg-1333	178	8	revizija	revizija	NOUN
fueconorg-1333	178	9	u	u	PROPN
fueconorg-1333	178	10	procesu	procesu	PROPN
fueconorg-1333	178	11	upravljanja	upravljanja	ADJ
fueconorg-1333	178	12	rizicima	rizicima	PROPN
fueconorg-1333	178	13	prevare	prevare	PROPN
fueconorg-1333	178	14	,	,	PUNCT
fueconorg-1333	178	15	17	17	NUM
fueconorg-1333	178	16	.	.	PUNCT
fueconorg-1333	179	1	kongres	kongre	NOUN
fueconorg-1333	179	2	srrrs	srrrs	VERB
fueconorg-1333	179	3	„	„	PUNCT
fueconorg-1333	179	4	računovodstvo	računovodstvo	NOUN
fueconorg-1333	179	5	,	,	PUNCT
fueconorg-1333	179	6	revizija	revizija	VERB
fueconorg-1333	179	7	i	i	PRON
fueconorg-1333	179	8	poslovne	poslovne	NOUN
fueconorg-1333	179	9	finansije	finansije	NOUN
fueconorg-1333	179	10	u	u	PROPN
fueconorg-1333	179	11	uslovima	uslovima	PROPN
fueconorg-1333	179	12	odgovornijeg	odgovornijeg	PROPN
fueconorg-1333	179	13	ponašanja	ponašanja	NOUN
fueconorg-1333	179	14	učesnika	učesnika	NOUN
fueconorg-1333	179	15	na	na	NOUN
fueconorg-1333	179	16	tržištu	tržištu	NOUN
fueconorg-1333	179	17	“	"	PUNCT
fueconorg-1333	179	18	,	,	PUNCT
fueconorg-1333	179	19	banja	banja	ADJ
fueconorg-1333	179	20	brućica	brućica	NOUN
fueconorg-1333	179	21	11	11	NUM
fueconorg-1333	179	22	.	.	PUNCT
fueconorg-1333	180	1	hedley	hedley	PROPN
fueconorg-1333	180	2	,	,	PUNCT
fueconorg-1333	180	3	t.	t.	PROPN
fueconorg-1333	180	4	,	,	PUNCT
fueconorg-1333	180	5	ben	ben	PROPN
fueconorg-1333	180	6	-	-	PUNCT
fueconorg-1333	180	7	chorin	chorin	PROPN
fueconorg-1333	180	8	,	,	PUNCT
fueconorg-1333	180	9	o.	o.	PROPN
fueconorg-1333	180	10	(	(	PUNCT
fueconorg-1333	180	11	2011	2011	NUM
fueconorg-1333	180	12	)	)	PUNCT
fueconorg-1333	180	13	auditing	auditing	NOUN
fueconorg-1333	180	14	and	and	CCONJ
fueconorg-1333	180	15	monitoring	monitoring	NOUN
fueconorg-1333	180	16	activities	activity	NOUN
fueconorg-1333	180	17	help	help	VERB
fueconorg-1333	180	18	uncover	uncover	VERB
fueconorg-1333	180	19	fraud	fraud	NOUN
fueconorg-1333	180	20	and	and	CCONJ
fueconorg-1333	180	21	assess	assess	NOUN
fueconorg-1333	180	22	control	control	NOUN
fueconorg-1333	180	23	effectiveness	effectiveness	NOUN
fueconorg-1333	180	24	,	,	PUNCT
fueconorg-1333	180	25	the	the	DET
fueconorg-1333	180	26	cpa	cpa	PROPN
fueconorg-1333	180	27	journal	journal	NOUN
fueconorg-1333	180	28	:	:	PUNCT
fueconorg-1333	180	29	68	68	NUM
fueconorg-1333	180	30	-	-	SYM
fueconorg-1333	180	31	71	71	NUM
fueconorg-1333	180	32	12	12	NUM
fueconorg-1333	180	33	.	.	PUNCT
fueconorg-1333	181	1	hodge	hodge	PROPN
fueconorg-1333	181	2	,	,	PUNCT
fueconorg-1333	181	3	c.	c.	PROPN
fueconorg-1333	181	4	(	(	PUNCT
fueconorg-1333	181	5	2012	2012	NUM
fueconorg-1333	181	6	)	)	PUNCT
fueconorg-1333	181	7	journey	journey	NOUN
fueconorg-1333	181	8	to	to	PART
fueconorg-1333	181	9	fraud	fraud	VERB
fueconorg-1333	181	10	awareness	awareness	NOUN
fueconorg-1333	181	11	,	,	PUNCT
fueconorg-1333	181	12	internal	internal	ADJ
fueconorg-1333	181	13	auditor	auditor	NOUN
fueconorg-1333	181	14	,	,	PUNCT
fueconorg-1333	181	15	vol	vol	NOUN
fueconorg-1333	181	16	.	.	PROPN
fueconorg-1333	182	1	69	69	NUM
fueconorg-1333	182	2	(	(	PUNCT
fueconorg-1333	182	3	4	4	NUM
fueconorg-1333	182	4	):	):	PUNCT
fueconorg-1333	182	5	80	80	NUM
fueconorg-1333	182	6	13	13	NUM
fueconorg-1333	182	7	.	.	PUNCT
fueconorg-1333	183	1	hillson	hillson	PROPN
fueconorg-1333	183	2	,	,	PUNCT
fueconorg-1333	183	3	w.	w.	PROPN
fueconorg-1333	183	4	,	,	PUNCT
fueconorg-1333	183	5	pacini	pacini	PROPN
fueconorg-1333	183	6	,	,	PUNCT
fueconorg-1333	183	7	c.	c.	PROPN
fueconorg-1333	183	8	,	,	PUNCT
fueconorg-1333	183	9	sinason	sinason	PROPN
fueconorg-1333	183	10	,	,	PUNCT
fueconorg-1333	183	11	d.	d.	PROPN
fueconorg-1333	183	12	(	(	PUNCT
fueconorg-1333	183	13	1999	1999	NUM
fueconorg-1333	183	14	)	)	PUNCT
fueconorg-1333	183	15	the	the	DET
fueconorg-1333	183	16	internal	internal	ADJ
fueconorg-1333	183	17	auditor	auditor	NOUN
fueconorg-1333	183	18	as	as	ADP
fueconorg-1333	183	19	fraud	fraud	NOUN
fueconorg-1333	183	20	-	-	PUNCT
fueconorg-1333	183	21	buster	buster	NOUN
fueconorg-1333	183	22	,	,	PUNCT
fueconorg-1333	183	23	managerial	managerial	ADJ
fueconorg-1333	183	24	auditing	auditing	NOUN
fueconorg-1333	183	25	journal	journal	NOUN
fueconorg-1333	183	26	,	,	PUNCT
fueconorg-1333	183	27	vol.14	vol.14	NOUN
fueconorg-1333	183	28	,	,	PUNCT
fueconorg-1333	183	29	(	(	PUNCT
fueconorg-1333	183	30	7	7	NUM
fueconorg-1333	183	31	):	):	PUNCT
fueconorg-1333	183	32	351	351	NUM
fueconorg-1333	183	33	-	-	SYM
fueconorg-1333	183	34	362	362	NUM
fueconorg-1333	183	35	14	14	NUM
fueconorg-1333	183	36	.	.	PUNCT
fueconorg-1333	184	1	ilić	ilić	ADJ
fueconorg-1333	184	2	,	,	PUNCT
fueconorg-1333	184	3	m.	m.	NOUN
fueconorg-1333	184	4	,	,	PUNCT
fueconorg-1333	184	5	saković	saković	PROPN
fueconorg-1333	184	6	,	,	PUNCT
fueconorg-1333	184	7	d.	d.	PROPN
fueconorg-1333	184	8	(	(	PUNCT
fueconorg-1333	184	9	2012	2012	NUM
fueconorg-1333	184	10	)	)	PUNCT
fueconorg-1333	184	11	uloga	uloga	NOUN
fueconorg-1333	184	12	interne	interne	NOUN
fueconorg-1333	184	13	revizije	revizije	NOUN
fueconorg-1333	184	14	u	u	PROPN
fueconorg-1333	184	15	upravljanju	upravljanju	ADJ
fueconorg-1333	184	16	poslovnim	poslovnim	NOUN
fueconorg-1333	184	17	rizikom	rizikom	NOUN
fueconorg-1333	184	18	prevare	prevare	NOUN
fueconorg-1333	184	19	,	,	PUNCT
fueconorg-1333	184	20	finansije	finansije	NOUN
fueconorg-1333	184	21	br	br	NOUN
fueconorg-1333	184	22	.	.	PROPN
fueconorg-1333	184	23	1	1	NUM
fueconorg-1333	184	24	-	-	SYM
fueconorg-1333	184	25	6	6	NUM
fueconorg-1333	184	26	:	:	SYM
fueconorg-1333	184	27	324	324	NUM
fueconorg-1333	184	28	-	-	SYM
fueconorg-1333	184	29	335	335	NUM
fueconorg-1333	184	30	15	15	NUM
fueconorg-1333	184	31	.	.	PUNCT
fueconorg-1333	185	1	joan	joan	PROPN
fueconorg-1333	185	2	,	,	PUNCT
fueconorg-1333	185	3	c.	c.	PROPN
fueconorg-1333	185	4	(	(	PUNCT
fueconorg-1333	185	5	2009	2009	NUM
fueconorg-1333	185	6	)	)	PUNCT
fueconorg-1333	185	7	how	how	SCONJ
fueconorg-1333	185	8	internal	internal	ADJ
fueconorg-1333	185	9	audit	audit	NOUN
fueconorg-1333	185	10	can	can	AUX
fueconorg-1333	185	11	be	be	AUX
fueconorg-1333	185	12	effective	effective	ADJ
fueconorg-1333	185	13	in	in	ADP
fueconorg-1333	185	14	combating	combat	VERB
fueconorg-1333	185	15	occupational	occupational	ADJ
fueconorg-1333	185	16	fraud	fraud	NOUN
fueconorg-1333	185	17	,	,	PUNCT
fueconorg-1333	185	18	internal	internal	ADJ
fueconorg-1333	185	19	auditing	auditing	NOUN
fueconorg-1333	185	20	,	,	PUNCT
fueconorg-1333	185	21	vol	vol	NOUN
fueconorg-1333	185	22	.	.	PROPN
fueconorg-1333	185	23	24	24	NUM
fueconorg-1333	185	24	,	,	PUNCT
fueconorg-1333	185	25	(	(	PUNCT
fueconorg-1333	185	26	3	3	NUM
fueconorg-1333	185	27	):	):	PUNCT
fueconorg-1333	185	28	22	22	NUM
fueconorg-1333	185	29	-	-	SYM
fueconorg-1333	185	30	32	32	NUM
fueconorg-1333	185	31	16	16	NUM
fueconorg-1333	185	32	.	.	PUNCT
fueconorg-1333	186	1	judicial	judicial	ADJ
fueconorg-1333	186	2	commission	commission	NOUN
fueconorg-1333	186	3	of	of	ADP
fueconorg-1333	186	4	the	the	DET
fueconorg-1333	186	5	parliament	parliament	NOUN
fueconorg-1333	186	6	of	of	ADP
fueconorg-1333	186	7	the	the	DET
fueconorg-1333	186	8	united	united	ADJ
fueconorg-1333	186	9	kingdom	kingdom	NOUN
fueconorg-1333	186	10	of	of	ADP
fueconorg-1333	186	11	great	great	ADJ
fueconorg-1333	186	12	britain	britain	PROPN
fueconorg-1333	186	13	and	and	CCONJ
fueconorg-1333	186	14	northern	northern	PROPN
fueconorg-1333	186	15	ireland	ireland	PROPN
fueconorg-1333	186	16	(	(	PUNCT
fueconorg-1333	186	17	2002	2002	NUM
fueconorg-1333	186	18	)	)	PUNCT
fueconorg-1333	186	19	,	,	PUNCT
fueconorg-1333	186	20	report	report	VERB
fueconorg-1333	186	21	on	on	ADP
fueconorg-1333	186	22	fraud	fraud	NOUN
fueconorg-1333	186	23	17	17	NUM
fueconorg-1333	186	24	.	.	PUNCT
fueconorg-1333	187	1	laxman	laxman	PROPN
fueconorg-1333	187	2	,	,	PUNCT
fueconorg-1333	187	3	s.	s.	PROPN
fueconorg-1333	187	4	,	,	PUNCT
fueconorg-1333	187	5	randles	randle	NOUN
fueconorg-1333	187	6	,	,	PUNCT
fueconorg-1333	187	7	r.	r.	PROPN
fueconorg-1333	187	8	,	,	PUNCT
fueconorg-1333	187	9	nair	nair	NOUN
fueconorg-1333	187	10	,	,	PUNCT
fueconorg-1333	187	11	a.	a.	NOUN
fueconorg-1333	187	12	(	(	PUNCT
fueconorg-1333	187	13	2014	2014	NUM
fueconorg-1333	187	14	)	)	PUNCT
fueconorg-1333	187	15	the	the	DET
fueconorg-1333	187	16	fight	fight	NOUN
fueconorg-1333	187	17	against	against	ADP
fueconorg-1333	187	18	fraud	fraud	NOUN
fueconorg-1333	187	19	,	,	PUNCT
fueconorg-1333	187	20	internal	internal	ADJ
fueconorg-1333	187	21	auditor	auditor	NOUN
fueconorg-1333	187	22	,	,	PUNCT
fueconorg-1333	187	23	vol.71	vol.71	NOUN
fueconorg-1333	187	24	,	,	PUNCT
fueconorg-1333	187	25	(	(	PUNCT
fueconorg-1333	187	26	1	1	NUM
fueconorg-1333	187	27	):	):	PUNCT
fueconorg-1333	187	28	49	49	NUM
fueconorg-1333	187	29	-	-	SYM
fueconorg-1333	187	30	53	53	NUM
fueconorg-1333	187	31	http://www.researchgate.net/publication/253527357_the_importance_of_internal_audit_in_fraud_detection	http://www.researchgate.net/publication/253527357_the_importance_of_internal_audit_in_fraud_detection	NOUN
fueconorg-1333	187	32	contribution	contribution	NOUN
fueconorg-1333	187	33	of	of	ADP
fueconorg-1333	187	34	internal	internal	ADJ
fueconorg-1333	187	35	audit	audit	NOUN
fueconorg-1333	187	36	in	in	ADP
fueconorg-1333	187	37	the	the	DET
fueconorg-1333	187	38	fight	fight	NOUN
fueconorg-1333	187	39	against	against	ADP
fueconorg-1333	187	40	fraud	fraud	NOUN
fueconorg-1333	187	41	309	309	NUM
fueconorg-1333	187	42	18	18	NUM
fueconorg-1333	187	43	.	.	PUNCT
fueconorg-1333	188	1	lynch	lynch	PROPN
fueconorg-1333	188	2	,	,	PUNCT
fueconorg-1333	188	3	a.	a.	PROPN
fueconorg-1333	188	4	(	(	PUNCT
fueconorg-1333	188	5	2006	2006	NUM
fueconorg-1333	188	6	)	)	PUNCT
fueconorg-1333	188	7	think	think	VERB
fueconorg-1333	188	8	like	like	ADP
fueconorg-1333	188	9	a	a	DET
fueconorg-1333	188	10	fraudster	fraudster	ADJ
fueconorg-1333	188	11	,	,	PUNCT
fueconorg-1333	188	12	internal	internal	ADJ
fueconorg-1333	188	13	auditor	auditor	NOUN
fueconorg-1333	188	14	,	,	PUNCT
fueconorg-1333	188	15	vol.63	vol.63	NOUN
fueconorg-1333	188	16	(	(	PUNCT
fueconorg-1333	188	17	1	1	NUM
fueconorg-1333	188	18	):	):	PUNCT
fueconorg-1333	188	19	66	66	NUM
fueconorg-1333	188	20	-	-	SYM
fueconorg-1333	188	21	70	70	NUM
fueconorg-1333	188	22	19	19	NUM
fueconorg-1333	188	23	.	.	PUNCT
fueconorg-1333	188	24	monisola	monisola	NOUN
fueconorg-1333	188	25	,	,	PUNCT
fueconorg-1333	188	26	o.	o.	PROPN
fueconorg-1333	188	27	(	(	PUNCT
fueconorg-1333	188	28	2013	2013	NUM
fueconorg-1333	188	29	)	)	PUNCT
fueconorg-1333	188	30	effect	effect	NOUN
fueconorg-1333	188	31	of	of	ADP
fueconorg-1333	188	32	internal	internal	ADJ
fueconorg-1333	188	33	audit	audit	NOUN
fueconorg-1333	188	34	on	on	ADP
fueconorg-1333	188	35	prevention	prevention	NOUN
fueconorg-1333	188	36	of	of	ADP
fueconorg-1333	188	37	frauds	fraud	NOUN
fueconorg-1333	188	38	,	,	PUNCT
fueconorg-1333	188	39	errors	error	NOUN
fueconorg-1333	188	40	and	and	CCONJ
fueconorg-1333	188	41	irregularities	irregularity	NOUN
fueconorg-1333	188	42	in	in	ADP
fueconorg-1333	188	43	corporate	corporate	ADJ
fueconorg-1333	188	44	organisation	organisation	NOUN
fueconorg-1333	188	45	,	,	PUNCT
fueconorg-1333	188	46	research	research	NOUN
fueconorg-1333	188	47	journal	journal	NOUN
fueconorg-1333	188	48	of	of	ADP
fueconorg-1333	188	49	finance	finance	NOUN
fueconorg-1333	188	50	and	and	CCONJ
fueconorg-1333	188	51	accounting	accounting	NOUN
fueconorg-1333	188	52	,	,	PUNCT
fueconorg-1333	188	53	vol.4	vol.4	PROPN
fueconorg-1333	188	54	,	,	PUNCT
fueconorg-1333	188	55	(	(	PUNCT
fueconorg-1333	188	56	19	19	NUM
fueconorg-1333	188	57	):	):	PUNCT
fueconorg-1333	188	58	103	103	NUM
fueconorg-1333	188	59	-	-	SYM
fueconorg-1333	188	60	108	108	NUM
fueconorg-1333	188	61	20	20	NUM
fueconorg-1333	188	62	.	.	PUNCT
fueconorg-1333	189	1	moeller	moeller	PROPN
fueconorg-1333	189	2	,	,	PUNCT
fueconorg-1333	189	3	b.	b.	PROPN
fueconorg-1333	189	4	(	(	PUNCT
fueconorg-1333	189	5	2009	2009	NUM
fueconorg-1333	189	6	)	)	PUNCT
fueconorg-1333	189	7	brink	brink	PROPN
fueconorg-1333	189	8	’s	’s	PART
fueconorg-1333	189	9	modern	modern	ADJ
fueconorg-1333	189	10	internal	internal	ADJ
fueconorg-1333	189	11	auditing	auditing	NOUN
fueconorg-1333	189	12	,	,	PUNCT
fueconorg-1333	189	13	a	a	DET
fueconorg-1333	189	14	common	common	ADJ
fueconorg-1333	189	15	body	body	NOUN
fueconorg-1333	189	16	of	of	ADP
fueconorg-1333	189	17	knowledge	knowledge	NOUN
fueconorg-1333	189	18	,	,	PUNCT
fueconorg-1333	189	19	7th	7th	ADJ
fueconorg-1333	189	20	edition	edition	NOUN
fueconorg-1333	189	21	,	,	PUNCT
fueconorg-1333	189	22	john	john	PROPN
fueconorg-1333	189	23	wiley	wiley	PROPN
fueconorg-1333	189	24	&	&	CCONJ
fueconorg-1333	189	25	sons	sons	PROPN
fueconorg-1333	189	26	,	,	PUNCT
fueconorg-1333	189	27	inc	inc	PROPN
fueconorg-1333	189	28	21	21	NUM
fueconorg-1333	189	29	.	.	PUNCT
fueconorg-1333	190	1	naame	naame	PROPN
fueconorg-1333	190	2	,	,	PUNCT
fueconorg-1333	190	3	d.	d.	PROPN
fueconorg-1333	190	4	(	(	PUNCT
fueconorg-1333	190	5	2003	2003	NUM
fueconorg-1333	190	6	)	)	PUNCT
fueconorg-1333	190	7	cia	cia	PROPN
fueconorg-1333	190	8	,	,	PUNCT
fueconorg-1333	190	9	cisa	cisa	PROPN
fueconorg-1333	190	10	,	,	PUNCT
fueconorg-1333	190	11	cfe	cfe	PROPN
fueconorg-1333	190	12	,	,	PUNCT
fueconorg-1333	190	13	cgfm	cgfm	PROPN
fueconorg-1333	190	14	,	,	PUNCT
fueconorg-1333	190	15	all	all	DET
fueconorg-1333	190	16	enclosed	enclose	VERB
fueconorg-1333	190	17	material	material	NOUN
fueconorg-1333	190	18	22	22	NUM
fueconorg-1333	190	19	.	.	PUNCT
fueconorg-1333	191	1	nestor	nestor	PROPN
fueconorg-1333	191	2	,	,	PUNCT
fueconorg-1333	191	3	s.	s.	PROPN
fueconorg-1333	191	4	(	(	PUNCT
fueconorg-1333	191	5	2004	2004	NUM
fueconorg-1333	191	6	)	)	PUNCT
fueconorg-1333	191	7	the	the	DET
fueconorg-1333	191	8	impact	impact	NOUN
fueconorg-1333	191	9	of	of	ADP
fueconorg-1333	191	10	changing	change	VERB
fueconorg-1333	191	11	corporate	corporate	ADJ
fueconorg-1333	191	12	governance	governance	NOUN
fueconorg-1333	191	13	norms	norm	NOUN
fueconorg-1333	191	14	on	on	ADP
fueconorg-1333	191	15	economic	economic	ADJ
fueconorg-1333	191	16	crime	crime	NOUN
fueconorg-1333	191	17	,	,	PUNCT
fueconorg-1333	191	18	journal	journal	NOUN
fueconorg-1333	191	19	of	of	ADP
fueconorg-1333	191	20	financial	financial	ADJ
fueconorg-1333	191	21	crime	crime	NOUN
fueconorg-1333	191	22	11	11	NUM
fueconorg-1333	191	23	(	(	PUNCT
fueconorg-1333	191	24	4	4	NUM
fueconorg-1333	191	25	):	):	PUNCT
fueconorg-1333	191	26	347	347	NUM
fueconorg-1333	191	27	-	-	SYM
fueconorg-1333	191	28	352	352	NUM
fueconorg-1333	191	29	23	23	NUM
fueconorg-1333	191	30	.	.	PUNCT
fueconorg-1333	192	1	petrascu	petrascu	PROPN
fueconorg-1333	192	2	,	,	PUNCT
fueconorg-1333	192	3	d.	d.	PROPN
fueconorg-1333	192	4	,	,	PUNCT
fueconorg-1333	192	5	tieanu	tieanu	NOUN
fueconorg-1333	192	6	,	,	PUNCT
fueconorg-1333	192	7	a.	a.	NOUN
fueconorg-1333	192	8	(	(	PUNCT
fueconorg-1333	192	9	2014	2014	NUM
fueconorg-1333	192	10	)	)	PUNCT
fueconorg-1333	192	11	the	the	DET
fueconorg-1333	192	12	role	role	NOUN
fueconorg-1333	192	13	of	of	ADP
fueconorg-1333	192	14	internal	internal	ADJ
fueconorg-1333	192	15	audit	audit	NOUN
fueconorg-1333	192	16	in	in	ADP
fueconorg-1333	192	17	fraud	fraud	NOUN
fueconorg-1333	192	18	prevention	prevention	NOUN
fueconorg-1333	192	19	and	and	CCONJ
fueconorg-1333	192	20	detection	detection	NOUN
fueconorg-1333	192	21	,	,	PUNCT
fueconorg-1333	192	22	21th	21th	ADJ
fueconorg-1333	192	23	international	international	ADJ
fueconorg-1333	192	24	economic	economic	ADJ
fueconorg-1333	192	25	conference	conference	NOUN
fueconorg-1333	192	26	iecs	iec	NOUN
fueconorg-1333	192	27	2014	2014	NUM
fueconorg-1333	192	28	,	,	PUNCT
fueconorg-1333	192	29	procedia	procedia	NOUN
fueconorg-1333	192	30	economics	economic	NOUN
fueconorg-1333	192	31	and	and	CCONJ
fueconorg-1333	192	32	finance	finance	NOUN
fueconorg-1333	192	33	16	16	NUM
fueconorg-1333	192	34	:	:	PUNCT
fueconorg-1333	192	35	489	489	NUM
fueconorg-1333	192	36	-	-	SYM
fueconorg-1333	192	37	497	497	NUM
fueconorg-1333	192	38	24	24	NUM
fueconorg-1333	192	39	.	.	PUNCT
fueconorg-1333	193	1	pollock	pollock	NOUN
fueconorg-1333	193	2	,	,	PUNCT
fueconorg-1333	193	3	j.	j.	PROPN
fueconorg-1333	193	4	,	,	PUNCT
fueconorg-1333	193	5	sumner	sumner	PROPN
fueconorg-1333	193	6	,	,	PUNCT
fueconorg-1333	193	7	d.	d.	PROPN
fueconorg-1333	193	8	(	(	PUNCT
fueconorg-1333	193	9	2009	2009	NUM
fueconorg-1333	193	10	)	)	PUNCT
fueconorg-1333	193	11	the	the	DET
fueconorg-1333	193	12	new	new	ADJ
fueconorg-1333	193	13	fraud	fraud	NOUN
fueconorg-1333	193	14	detectives	detective	NOUN
fueconorg-1333	193	15	,	,	PUNCT
fueconorg-1333	193	16	internal	internal	ADJ
fueconorg-1333	193	17	auditor	auditor	NOUN
fueconorg-1333	193	18	vol	vol	NOUN
fueconorg-1333	193	19	.	.	PUNCT
fueconorg-1333	194	1	66	66	NUM
fueconorg-1333	194	2	(	(	PUNCT
fueconorg-1333	194	3	5	5	NUM
fueconorg-1333	194	4	):	):	PUNCT
fueconorg-1333	194	5	44	44	NUM
fueconorg-1333	194	6	-	-	SYM
fueconorg-1333	194	7	48	48	NUM
fueconorg-1333	194	8	25	25	NUM
fueconorg-1333	194	9	.	.	PUNCT
fueconorg-1333	195	1	richards	richards	PROPN
fueconorg-1333	195	2	,	,	PUNCT
fueconorg-1333	195	3	d.	d.	PROPN
fueconorg-1333	195	4	,	,	PUNCT
fueconorg-1333	195	5	melancon	melancon	PROPN
fueconorg-1333	195	6	,	,	PUNCT
fueconorg-1333	195	7	b.	b.	PROPN
fueconorg-1333	195	8	,	,	PUNCT
fueconorg-1333	195	9	ratley	ratley	PROPN
fueconorg-1333	195	10	,	,	PUNCT
fueconorg-1333	195	11	j.	j.	PROPN
fueconorg-1333	195	12	(	(	PUNCT
fueconorg-1333	195	13	2009	2009	NUM
fueconorg-1333	195	14	)	)	PUNCT
fueconorg-1333	195	15	managing	manage	VERB
fueconorg-1333	195	16	the	the	DET
fueconorg-1333	195	17	business	business	NOUN
fueconorg-1333	195	18	risk	risk	NOUN
fueconorg-1333	195	19	of	of	ADP
fueconorg-1333	195	20	fraud	fraud	NOUN
fueconorg-1333	195	21	:	:	PUNCT
fueconorg-1333	195	22	a	a	DET
fueconorg-1333	195	23	practical	practical	ADJ
fueconorg-1333	195	24	guide	guide	NOUN
fueconorg-1333	195	25	,	,	PUNCT
fueconorg-1333	195	26	sponsored	sponsor	VERB
fueconorg-1333	195	27	by	by	ADP
fueconorg-1333	195	28	:	:	PUNCT
fueconorg-1333	195	29	the	the	DET
fueconorg-1333	195	30	institute	institute	NOUN
fueconorg-1333	195	31	of	of	ADP
fueconorg-1333	195	32	internal	internal	ADJ
fueconorg-1333	195	33	auditors	auditor	NOUN
fueconorg-1333	195	34	(	(	PUNCT
fueconorg-1333	195	35	iia	iia	PROPN
fueconorg-1333	195	36	)	)	PUNCT
fueconorg-1333	195	37	,	,	PUNCT
fueconorg-1333	195	38	the	the	DET
fueconorg-1333	195	39	american	american	PROPN
fueconorg-1333	195	40	institute	institute	PROPN
fueconorg-1333	195	41	of	of	ADP
fueconorg-1333	195	42	certified	certify	VERB
fueconorg-1333	195	43	public	public	ADJ
fueconorg-1333	195	44	accountants	accountant	NOUN
fueconorg-1333	195	45	(	(	PUNCT
fueconorg-1333	195	46	aicpa	aicpa	PROPN
fueconorg-1333	195	47	)	)	PUNCT
fueconorg-1333	195	48	,	,	PUNCT
fueconorg-1333	195	49	association	association	NOUN
fueconorg-1333	195	50	of	of	ADP
fueconorg-1333	195	51	certified	certify	VERB
fueconorg-1333	195	52	fraud	fraud	NOUN
fueconorg-1333	195	53	examiners	examiner	NOUN
fueconorg-1333	195	54	(	(	PUNCT
fueconorg-1333	195	55	acfe	acfe	NOUN
fueconorg-1333	195	56	)	)	PUNCT
fueconorg-1333	195	57	26	26	NUM
fueconorg-1333	195	58	.	.	PUNCT
fueconorg-1333	196	1	the	the	DET
fueconorg-1333	196	2	institute	institute	PROPN
fueconorg-1333	196	3	of	of	ADP
fueconorg-1333	196	4	internal	internal	ADJ
fueconorg-1333	196	5	auditors	auditor	NOUN
fueconorg-1333	196	6	,	,	PUNCT
fueconorg-1333	196	7	(	(	PUNCT
fueconorg-1333	196	8	2009	2009	NUM
fueconorg-1333	196	9	)	)	PUNCT
fueconorg-1333	196	10	internal	internal	ADJ
fueconorg-1333	196	11	auditing	auditing	NOUN
fueconorg-1333	196	12	and	and	CCONJ
fueconorg-1333	196	13	fraud	fraud	NOUN
fueconorg-1333	196	14	,	,	PUNCT
fueconorg-1333	196	15	ippf	ippf	ADJ
fueconorg-1333	196	16	practice	practice	NOUN
fueconorg-1333	196	17	guide	guide	NOUN
fueconorg-1333	196	18	27	27	NUM
fueconorg-1333	196	19	.	.	PUNCT
fueconorg-1333	197	1	the	the	DET
fueconorg-1333	197	2	institute	institute	PROPN
fueconorg-1333	197	3	of	of	ADP
fueconorg-1333	197	4	internal	internal	ADJ
fueconorg-1333	197	5	auditors	auditor	NOUN
fueconorg-1333	197	6	,	,	PUNCT
fueconorg-1333	197	7	(	(	PUNCT
fueconorg-1333	197	8	2011	2011	NUM
fueconorg-1333	197	9	)	)	PUNCT
fueconorg-1333	197	10	international	international	ADJ
fueconorg-1333	197	11	professional	professional	ADJ
fueconorg-1333	197	12	practices	practice	NOUN
fueconorg-1333	197	13	framework	framework	NOUN
fueconorg-1333	197	14	28	28	NUM
fueconorg-1333	197	15	.	.	PUNCT
fueconorg-1333	198	1	the	the	DET
fueconorg-1333	198	2	institute	institute	PROPN
fueconorg-1333	198	3	of	of	ADP
fueconorg-1333	198	4	internal	internal	ADJ
fueconorg-1333	198	5	auditors	auditor	NOUN
fueconorg-1333	198	6	,	,	PUNCT
fueconorg-1333	198	7	www.theiia.org	www.theiia.org	NUM
fueconorg-1333	198	8	(	(	PUNCT
fueconorg-1333	198	9	10.09.2015	10.09.2015	NUM
fueconorg-1333	198	10	.	.	PUNCT
fueconorg-1333	198	11	)	)	PUNCT
fueconorg-1333	198	12	29	29	NUM
fueconorg-1333	198	13	.	.	PUNCT
fueconorg-1333	199	1	wayne	wayne	PROPN
fueconorg-1333	199	2	,	,	PUNCT
fueconorg-1333	199	3	a.	a.	PROPN
fueconorg-1333	199	4	,	,	PUNCT
fueconorg-1333	199	5	(	(	PUNCT
fueconorg-1333	199	6	2010	2010	NUM
fueconorg-1333	199	7	)	)	PUNCT
fueconorg-1333	199	8	anti	anti	ADJ
fueconorg-1333	199	9	-	-	ADJ
fueconorg-1333	199	10	fraud	fraud	ADJ
fueconorg-1333	199	11	control	control	NOUN
fueconorg-1333	199	12	,	,	PUNCT
fueconorg-1333	199	13	what	what	PRON
fueconorg-1333	199	14	internal	internal	ADJ
fueconorg-1333	199	15	auditors	auditor	NOUN
fueconorg-1333	199	16	need	need	VERB
fueconorg-1333	199	17	to	to	PART
fueconorg-1333	199	18	know	know	VERB
fueconorg-1333	199	19	,	,	PUNCT
fueconorg-1333	199	20	internal	internal	ADJ
fueconorg-1333	199	21	auditing	auditing	NOUN
fueconorg-1333	199	22	,	,	PUNCT
fueconorg-1333	199	23	vol	vol	NOUN
fueconorg-1333	199	24	.	.	PROPN
fueconorg-1333	199	25	25	25	NUM
fueconorg-1333	199	26	,	,	PUNCT
fueconorg-1333	199	27	(	(	PUNCT
fueconorg-1333	199	28	1	1	NUM
fueconorg-1333	199	29	):	):	PUNCT
fueconorg-1333	199	30	10	10	NUM
fueconorg-1333	199	31	-	-	SYM
fueconorg-1333	199	32	26	26	NUM
fueconorg-1333	199	33	.	.	PUNCT
fueconorg-1333	200	1	doprinos	doprinos	PROPN
fueconorg-1333	200	2	interne	interne	PROPN
fueconorg-1333	200	3	revizije	revizije	PROPN
fueconorg-1333	200	4	u	u	PROPN
fueconorg-1333	200	5	borbi	borbi	PROPN
fueconorg-1333	200	6	protiv	protiv	PROPN
fueconorg-1333	200	7	prevara	prevara	PROPN
fueconorg-1333	200	8	konstatni	konstatni	PROPN
fueconorg-1333	200	9	porast	porast	PROPN
fueconorg-1333	200	10	obima	obima	PROPN
fueconorg-1333	200	11	prevara	prevara	PROPN
fueconorg-1333	200	12	,	,	PUNCT
fueconorg-1333	200	13	koje	koje	PROPN
fueconorg-1333	200	14	ostavljaju	ostavljaju	VERB
fueconorg-1333	200	15	razorne	razorne	ADJ
fueconorg-1333	200	16	posledice	posledice	NOUN
fueconorg-1333	200	17	na	na	ADP
fueconorg-1333	200	18	uspešnost	uspešnost	NOUN
fueconorg-1333	200	19	poslovanja	poslovanja	NOUN
fueconorg-1333	200	20	,	,	PUNCT
fueconorg-1333	200	21	uslovljava	uslovljava	NOUN
fueconorg-1333	200	22	značajnu	značajnu	PROPN
fueconorg-1333	200	23	zaokupljenost	zaokupljenost	PROPN
fueconorg-1333	200	24	preduzeća	preduzeća	PROPN
fueconorg-1333	200	25	ovim	ovim	PROPN
fueconorg-1333	200	26	problemom	problemom	PROPN
fueconorg-1333	200	27	.	.	PUNCT
fueconorg-1333	201	1	svesna	svesna	NOUN
fueconorg-1333	201	2	činjenice	činjenice	PROPN
fueconorg-1333	201	3	da	da	PROPN
fueconorg-1333	201	4	je	je	PROPN
fueconorg-1333	201	5	uspostavljaje	uspostavljaje	PROPN
fueconorg-1333	201	6	adekvatnog	adekvatnog	PROPN
fueconorg-1333	201	7	procesa	procesa	VERB
fueconorg-1333	201	8	upravljanja	upravljanja	PROPN
fueconorg-1333	201	9	rizikom	rizikom	PROPN
fueconorg-1333	201	10	prevare	prevare	PROPN
fueconorg-1333	201	11	nužnost	nužnost	NOUN
fueconorg-1333	201	12	,	,	PUNCT
fueconorg-1333	201	13	preduzeća	preduzeća	VERB
fueconorg-1333	201	14	u	u	PROPN
fueconorg-1333	201	15	sve	sve	PROPN
fueconorg-1333	201	16	većoj	većoj	PROPN
fueconorg-1333	201	17	meri	meri	PROPN
fueconorg-1333	201	18	efektivnost	efektivnost	PROPN
fueconorg-1333	201	19	pomenutog	pomenutog	PROPN
fueconorg-1333	201	20	procesa	procesa	PROPN
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fueconorg-1333	201	24	interne	interne	PROPN
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fueconorg-1333	202	2	u	u	PROPN
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fueconorg-1333	202	7	nema	nema	PROPN
fueconorg-1333	202	8	primarnu	primarnu	PROPN
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fueconorg-1333	202	11	sprečavanju	sprečavanju	NOUN
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fueconorg-1333	203	7	proces	proces	PROPN
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fueconorg-1333	204	19	a	a	DET
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fueconorg-1333	206	19	.	.	PUNCT
fueconorg-1333	206	20	http://www.theiia.org/	http://www.theiia.org/	NOUN