id	sid	tid	token	lemma	pos
fueconorg-2888	1	1	plane	plane	NOUN
fueconorg-2888	1	2	thermoelastic	thermoelastic	ADJ
fueconorg-2888	1	3	waves	wave	NOUN
fueconorg-2888	1	4	in	in	ADP
fueconorg-2888	1	5	infinite	infinite	ADJ
fueconorg-2888	1	6	half	half	ADJ
fueconorg-2888	1	7	-	-	PUNCT
fueconorg-2888	1	8	space	space	NOUN
fueconorg-2888	1	9	caused	cause	VERB
fueconorg-2888	1	10	facta	facta	PROPN
fueconorg-2888	1	11	universitatis	universitatis	PROPN
fueconorg-2888	1	12	series	series	NOUN
fueconorg-2888	1	13	:	:	PUNCT
fueconorg-2888	1	14	economics	economic	NOUN
fueconorg-2888	1	15	and	and	CCONJ
fueconorg-2888	1	16	organization	organization	NOUN
fueconorg-2888	1	17	vol	vol	NOUN
fueconorg-2888	1	18	.	.	PROPN
fueconorg-2888	2	1	14	14	NUM
fueconorg-2888	2	2	,	,	PUNCT
fueconorg-2888	2	3	no	no	DET
fueconorg-2888	2	4	3	3	NUM
fueconorg-2888	2	5	,	,	PUNCT
fueconorg-2888	2	6	2017	2017	NUM
fueconorg-2888	2	7	,	,	PUNCT
fueconorg-2888	2	8	pp	pp	ADJ
fueconorg-2888	2	9	.	.	PUNCT
fueconorg-2888	3	1	231	231	NUM
fueconorg-2888	3	2	242	242	NUM
fueconorg-2888	3	3	https://doi.org/10.22190/fueo1703231d	https://doi.org/10.22190/fueo1703231d	PRON
fueconorg-2888	3	4	review	review	NOUN
fueconorg-2888	3	5	paper	paper	NOUN
fueconorg-2888	3	6	independence	independence	NOUN
fueconorg-2888	3	7	and	and	CCONJ
fueconorg-2888	3	8	objectivity	objectivity	NOUN
fueconorg-2888	3	9	of	of	ADP
fueconorg-2888	3	10	internal	internal	ADJ
fueconorg-2888	3	11	auditors	auditor	NOUN
fueconorg-2888	3	12	as	as	ADP
fueconorg-2888	3	13	determinants	determinant	NOUN
fueconorg-2888	3	14	of	of	ADP
fueconorg-2888	3	15	their	their	PRON
fueconorg-2888	3	16	effectiveness	effectiveness	NOUN
fueconorg-2888	3	17	1	1	NUM
fueconorg-2888	3	18	udc	udc	NOUN
fueconorg-2888	3	19	657.6	657.6	NUM
fueconorg-2888	3	20	-	-	PUNCT
fueconorg-2888	3	21	051	051	NUM
fueconorg-2888	3	22	-	-	PUNCT
fueconorg-2888	3	23	057.3	057.3	NUM
fueconorg-2888	3	24	milica	milica	PROPN
fueconorg-2888	3	25	đorđević	đorđević	NOUN
fueconorg-2888	3	26	,	,	PUNCT
fueconorg-2888	3	27	tadija	tadija	VERB
fueconorg-2888	3	28	đukić	đukić	PROPN
fueconorg-2888	3	29	university	university	PROPN
fueconorg-2888	3	30	of	of	ADP
fueconorg-2888	3	31	niš	niš	PROPN
fueconorg-2888	3	32	,	,	PUNCT
fueconorg-2888	3	33	faculty	faculty	NOUN
fueconorg-2888	3	34	of	of	ADP
fueconorg-2888	3	35	economics	economic	NOUN
fueconorg-2888	3	36	,	,	PUNCT
fueconorg-2888	3	37	serbia	serbia	PROPN
fueconorg-2888	3	38	abstract	abstract	ADJ
fueconorg-2888	3	39	.	.	PUNCT
fueconorg-2888	4	1	the	the	DET
fueconorg-2888	4	2	aim	aim	NOUN
fueconorg-2888	4	3	of	of	ADP
fueconorg-2888	4	4	this	this	DET
fueconorg-2888	4	5	paper	paper	NOUN
fueconorg-2888	4	6	is	be	AUX
fueconorg-2888	4	7	to	to	PART
fueconorg-2888	4	8	highlight	highlight	VERB
fueconorg-2888	4	9	the	the	DET
fueconorg-2888	4	10	issue	issue	NOUN
fueconorg-2888	4	11	of	of	ADP
fueconorg-2888	4	12	independence	independence	NOUN
fueconorg-2888	4	13	and	and	CCONJ
fueconorg-2888	4	14	objectivity	objectivity	NOUN
fueconorg-2888	4	15	of	of	ADP
fueconorg-2888	4	16	internal	internal	ADJ
fueconorg-2888	4	17	auditors	auditor	NOUN
fueconorg-2888	4	18	,	,	PUNCT
fueconorg-2888	4	19	which	which	PRON
fueconorg-2888	4	20	,	,	PUNCT
fueconorg-2888	4	21	given	give	VERB
fueconorg-2888	4	22	the	the	DET
fueconorg-2888	4	23	place	place	NOUN
fueconorg-2888	4	24	and	and	CCONJ
fueconorg-2888	4	25	role	role	NOUN
fueconorg-2888	4	26	of	of	ADP
fueconorg-2888	4	27	internal	internal	ADJ
fueconorg-2888	4	28	audit	audit	NOUN
fueconorg-2888	4	29	in	in	ADP
fueconorg-2888	4	30	the	the	DET
fueconorg-2888	4	31	system	system	NOUN
fueconorg-2888	4	32	of	of	ADP
fueconorg-2888	4	33	corporate	corporate	ADJ
fueconorg-2888	4	34	governance	governance	NOUN
fueconorg-2888	4	35	,	,	PUNCT
fueconorg-2888	4	36	is	be	AUX
fueconorg-2888	4	37	increasingly	increasingly	ADV
fueconorg-2888	4	38	gaining	gain	VERB
fueconorg-2888	4	39	in	in	ADP
fueconorg-2888	4	40	importance	importance	NOUN
fueconorg-2888	4	41	.	.	PUNCT
fueconorg-2888	5	1	in	in	ADP
fueconorg-2888	5	2	determining	determine	VERB
fueconorg-2888	5	3	these	these	DET
fueconorg-2888	5	4	concepts	concept	NOUN
fueconorg-2888	5	5	,	,	PUNCT
fueconorg-2888	5	6	the	the	DET
fueconorg-2888	5	7	difference	difference	NOUN
fueconorg-2888	5	8	between	between	ADP
fueconorg-2888	5	9	them	they	PRON
fueconorg-2888	5	10	is	be	AUX
fueconorg-2888	5	11	pointed	point	VERB
fueconorg-2888	5	12	out	out	ADP
fueconorg-2888	5	13	,	,	PUNCT
fueconorg-2888	5	14	with	with	ADP
fueconorg-2888	5	15	particular	particular	ADJ
fueconorg-2888	5	16	emphasis	emphasis	NOUN
fueconorg-2888	5	17	on	on	ADP
fueconorg-2888	5	18	their	their	PRON
fueconorg-2888	5	19	importance	importance	NOUN
fueconorg-2888	5	20	for	for	ADP
fueconorg-2888	5	21	internal	internal	ADJ
fueconorg-2888	5	22	audit	audit	NOUN
fueconorg-2888	5	23	effectiveness	effectiveness	NOUN
fueconorg-2888	5	24	.	.	PUNCT
fueconorg-2888	6	1	by	by	ADP
fueconorg-2888	6	2	introducing	introduce	VERB
fueconorg-2888	6	3	circumstances	circumstance	NOUN
fueconorg-2888	6	4	in	in	ADP
fueconorg-2888	6	5	which	which	PRON
fueconorg-2888	6	6	internal	internal	ADJ
fueconorg-2888	6	7	audit	audit	NOUN
fueconorg-2888	6	8	functions	function	NOUN
fueconorg-2888	6	9	,	,	PUNCT
fueconorg-2888	6	10	the	the	DET
fueconorg-2888	6	11	paper	paper	NOUN
fueconorg-2888	6	12	especially	especially	ADV
fueconorg-2888	6	13	emphasizes	emphasize	VERB
fueconorg-2888	6	14	the	the	DET
fueconorg-2888	6	15	challenges	challenge	NOUN
fueconorg-2888	6	16	that	that	PRON
fueconorg-2888	6	17	internal	internal	ADJ
fueconorg-2888	6	18	auditors	auditor	NOUN
fueconorg-2888	6	19	face	face	VERB
fueconorg-2888	6	20	in	in	ADP
fueconorg-2888	6	21	achieving	achieve	VERB
fueconorg-2888	6	22	independence	independence	NOUN
fueconorg-2888	6	23	and	and	CCONJ
fueconorg-2888	6	24	objectivity	objectivity	NOUN
fueconorg-2888	6	25	in	in	ADP
fueconorg-2888	6	26	their	their	PRON
fueconorg-2888	6	27	work	work	NOUN
fueconorg-2888	6	28	.	.	PUNCT
fueconorg-2888	7	1	in	in	ADP
fueconorg-2888	7	2	this	this	DET
fueconorg-2888	7	3	process	process	NOUN
fueconorg-2888	7	4	,	,	PUNCT
fueconorg-2888	7	5	they	they	PRON
fueconorg-2888	7	6	receive	receive	VERB
fueconorg-2888	7	7	significant	significant	ADJ
fueconorg-2888	7	8	support	support	NOUN
fueconorg-2888	7	9	from	from	ADP
fueconorg-2888	7	10	regulatory	regulatory	ADJ
fueconorg-2888	7	11	decisions	decision	NOUN
fueconorg-2888	7	12	regarding	regard	VERB
fueconorg-2888	7	13	the	the	DET
fueconorg-2888	7	14	position	position	NOUN
fueconorg-2888	7	15	of	of	ADP
fueconorg-2888	7	16	internal	internal	ADJ
fueconorg-2888	7	17	audit	audit	NOUN
fueconorg-2888	7	18	in	in	ADP
fueconorg-2888	7	19	companies	company	NOUN
fueconorg-2888	7	20	,	,	PUNCT
fueconorg-2888	7	21	and	and	CCONJ
fueconorg-2888	7	22	especially	especially	ADV
fueconorg-2888	7	23	directions	direction	NOUN
fueconorg-2888	7	24	to	to	PART
fueconorg-2888	7	25	invest	invest	VERB
fueconorg-2888	7	26	efforts	effort	NOUN
fueconorg-2888	7	27	and	and	CCONJ
fueconorg-2888	7	28	eliminate	eliminate	VERB
fueconorg-2888	7	29	all	all	DET
fueconorg-2888	7	30	factors	factor	NOUN
fueconorg-2888	7	31	that	that	PRON
fueconorg-2888	7	32	threaten	threaten	VERB
fueconorg-2888	7	33	to	to	PART
fueconorg-2888	7	34	undermine	undermine	VERB
fueconorg-2888	7	35	their	their	PRON
fueconorg-2888	7	36	independence	independence	NOUN
fueconorg-2888	7	37	and	and	CCONJ
fueconorg-2888	7	38	objectivity	objectivity	NOUN
fueconorg-2888	7	39	.	.	PUNCT
fueconorg-2888	8	1	key	key	ADJ
fueconorg-2888	8	2	words	word	NOUN
fueconorg-2888	8	3	:	:	PUNCT
fueconorg-2888	8	4	internal	internal	ADJ
fueconorg-2888	8	5	audit	audit	NOUN
fueconorg-2888	8	6	,	,	PUNCT
fueconorg-2888	8	7	independence	independence	NOUN
fueconorg-2888	8	8	,	,	PUNCT
fueconorg-2888	8	9	objectivity	objectivity	NOUN
fueconorg-2888	8	10	,	,	PUNCT
fueconorg-2888	8	11	specifics	specific	NOUN
fueconorg-2888	8	12	and	and	CCONJ
fueconorg-2888	8	13	efforts	effort	NOUN
fueconorg-2888	8	14	to	to	PART
fueconorg-2888	8	15	ensure	ensure	VERB
fueconorg-2888	8	16	independence	independence	NOUN
fueconorg-2888	8	17	and	and	CCONJ
fueconorg-2888	8	18	objectivity	objectivity	NOUN
fueconorg-2888	8	19	jel	jel	PROPN
fueconorg-2888	8	20	classification	classification	NOUN
fueconorg-2888	8	21	:	:	PUNCT
fueconorg-2888	8	22	m42	m42	PROPN
fueconorg-2888	8	23	introduction	introduction	NOUN
fueconorg-2888	8	24	at	at	ADP
fueconorg-2888	8	25	the	the	DET
fueconorg-2888	8	26	present	present	ADJ
fueconorg-2888	8	27	stage	stage	NOUN
fueconorg-2888	8	28	of	of	ADP
fueconorg-2888	8	29	development	development	NOUN
fueconorg-2888	8	30	,	,	PUNCT
fueconorg-2888	8	31	internal	internal	ADJ
fueconorg-2888	8	32	audit	audit	NOUN
fueconorg-2888	8	33	is	be	AUX
fueconorg-2888	8	34	a	a	DET
fueconorg-2888	8	35	function	function	NOUN
fueconorg-2888	8	36	integrated	integrate	VERB
fueconorg-2888	8	37	into	into	ADP
fueconorg-2888	8	38	the	the	DET
fueconorg-2888	8	39	system	system	NOUN
fueconorg-2888	8	40	of	of	ADP
fueconorg-2888	8	41	corporate	corporate	ADJ
fueconorg-2888	8	42	governance	governance	NOUN
fueconorg-2888	8	43	,	,	PUNCT
fueconorg-2888	8	44	which	which	PRON
fueconorg-2888	8	45	provides	provide	VERB
fueconorg-2888	8	46	assurance	assurance	NOUN
fueconorg-2888	8	47	of	of	ADP
fueconorg-2888	8	48	effectiveness	effectiveness	NOUN
fueconorg-2888	8	49	of	of	ADP
fueconorg-2888	8	50	all	all	DET
fueconorg-2888	8	51	business	business	NOUN
fueconorg-2888	8	52	functions	function	NOUN
fueconorg-2888	8	53	in	in	ADP
fueconorg-2888	8	54	the	the	DET
fueconorg-2888	8	55	company	company	NOUN
fueconorg-2888	8	56	and	and	CCONJ
fueconorg-2888	8	57	consulting	consulting	NOUN
fueconorg-2888	8	58	services	service	NOUN
fueconorg-2888	8	59	to	to	ADP
fueconorg-2888	8	60	all	all	DET
fueconorg-2888	8	61	management	management	NOUN
fueconorg-2888	8	62	structures	structure	NOUN
fueconorg-2888	8	63	in	in	ADP
fueconorg-2888	8	64	carrying	carry	VERB
fueconorg-2888	8	65	out	out	ADP
fueconorg-2888	8	66	their	their	PRON
fueconorg-2888	8	67	responsibilities	responsibility	NOUN
fueconorg-2888	8	68	.	.	PUNCT
fueconorg-2888	9	1	in	in	ADP
fueconorg-2888	9	2	this	this	DET
fueconorg-2888	9	3	way	way	NOUN
fueconorg-2888	9	4	,	,	PUNCT
fueconorg-2888	9	5	it	it	PRON
fueconorg-2888	9	6	proactively	proactively	ADV
fueconorg-2888	9	7	focuses	focus	VERB
fueconorg-2888	9	8	on	on	ADP
fueconorg-2888	9	9	creating	create	VERB
fueconorg-2888	9	10	added	add	VERB
fueconorg-2888	9	11	value	value	NOUN
fueconorg-2888	9	12	for	for	ADP
fueconorg-2888	9	13	the	the	DET
fueconorg-2888	9	14	company	company	NOUN
fueconorg-2888	9	15	.	.	PUNCT
fueconorg-2888	10	1	however	however	ADV
fueconorg-2888	10	2	,	,	PUNCT
fueconorg-2888	10	3	producing	produce	VERB
fueconorg-2888	10	4	corresponding	corresponding	ADJ
fueconorg-2888	10	5	effects	effect	NOUN
fueconorg-2888	10	6	,	,	PUNCT
fueconorg-2888	10	7	i.e.	i.e.	X
fueconorg-2888	10	8	realization	realization	NOUN
fueconorg-2888	10	9	of	of	ADP
fueconorg-2888	10	10	the	the	DET
fueconorg-2888	10	11	strategic	strategic	ADJ
fueconorg-2888	10	12	role	role	NOUN
fueconorg-2888	10	13	,	,	PUNCT
fueconorg-2888	10	14	largely	largely	ADV
fueconorg-2888	10	15	depends	depend	VERB
fueconorg-2888	10	16	on	on	ADP
fueconorg-2888	10	17	independence	independence	NOUN
fueconorg-2888	10	18	and	and	CCONJ
fueconorg-2888	10	19	objectivity	objectivity	NOUN
fueconorg-2888	10	20	of	of	ADP
fueconorg-2888	10	21	internal	internal	ADJ
fueconorg-2888	10	22	auditors	auditor	NOUN
fueconorg-2888	10	23	,	,	PUNCT
fueconorg-2888	10	24	as	as	ADV
fueconorg-2888	10	25	well	well	ADV
fueconorg-2888	10	26	as	as	ADP
fueconorg-2888	10	27	the	the	DET
fueconorg-2888	10	28	fundamental	fundamental	ADJ
fueconorg-2888	10	29	concepts	concept	NOUN
fueconorg-2888	10	30	underlying	underlie	VERB
fueconorg-2888	10	31	their	their	PRON
fueconorg-2888	10	32	work	work	NOUN
fueconorg-2888	10	33	.	.	PUNCT
fueconorg-2888	11	1	received	receive	VERB
fueconorg-2888	11	2	may	may	PROPN
fueconorg-2888	11	3	22	22	NUM
fueconorg-2888	11	4	,	,	PUNCT
fueconorg-2888	11	5	2017	2017	NUM
fueconorg-2888	11	6	/	/	PUNCT
fueconorg-2888	11	7	accepted	accept	VERB
fueconorg-2888	11	8	july	july	PROPN
fueconorg-2888	11	9	13	13	NUM
fueconorg-2888	11	10	,	,	PUNCT
fueconorg-2888	11	11	2017	2017	NUM
fueconorg-2888	11	12	corresponding	correspond	VERB
fueconorg-2888	11	13	author	author	NOUN
fueconorg-2888	11	14	:	:	PUNCT
fueconorg-2888	11	15	milica	milica	PROPN
fueconorg-2888	11	16	đorđević	đorđević	PROPN
fueconorg-2888	11	17	university	university	PROPN
fueconorg-2888	11	18	of	of	ADP
fueconorg-2888	11	19	niš	niš	PROPN
fueconorg-2888	11	20	,	,	PUNCT
fueconorg-2888	11	21	faculty	faculty	NOUN
fueconorg-2888	11	22	of	of	ADP
fueconorg-2888	11	23	economics	economic	NOUN
fueconorg-2888	11	24	,	,	PUNCT
fueconorg-2888	11	25	trg	trg	PROPN
fueconorg-2888	11	26	kralja	kralja	PROPN
fueconorg-2888	11	27	aleksandra	aleksandra	PROPN
fueconorg-2888	11	28	11	11	NUM
fueconorg-2888	11	29	,	,	PUNCT
fueconorg-2888	11	30	serbia	serbia	PROPN
fueconorg-2888	11	31	e	e	NOUN
fueconorg-2888	11	32	-	-	NOUN
fueconorg-2888	11	33	mail	mail	NOUN
fueconorg-2888	11	34	:	:	PUNCT
fueconorg-2888	11	35	milica.djordjevic@eknfak.ni.ac.rs	milica.djordjevic@eknfak.ni.ac.rs	NOUN
fueconorg-2888	11	36	232	232	NUM
fueconorg-2888	11	37	m.	m.	NOUN
fueconorg-2888	11	38	đorđević	đorđević	NOUN
fueconorg-2888	11	39	,	,	PUNCT
fueconorg-2888	11	40	t.	t.	PROPN
fueconorg-2888	11	41	đukić	đukić	PROPN
fueconorg-2888	11	42	true	true	ADJ
fueconorg-2888	11	43	,	,	PUNCT
fueconorg-2888	11	44	independence	independence	NOUN
fueconorg-2888	11	45	and	and	CCONJ
fueconorg-2888	11	46	objectivity	objectivity	NOUN
fueconorg-2888	11	47	have	have	AUX
fueconorg-2888	11	48	always	always	ADV
fueconorg-2888	11	49	represented	represent	VERB
fueconorg-2888	11	50	the	the	DET
fueconorg-2888	11	51	cornerstone	cornerstone	NOUN
fueconorg-2888	11	52	of	of	ADP
fueconorg-2888	11	53	audit	audit	NOUN
fueconorg-2888	11	54	theory	theory	NOUN
fueconorg-2888	11	55	and	and	CCONJ
fueconorg-2888	11	56	practice	practice	NOUN
fueconorg-2888	11	57	,	,	PUNCT
fueconorg-2888	11	58	though	though	ADV
fueconorg-2888	11	59	,	,	PUNCT
fueconorg-2888	11	60	in	in	ADP
fueconorg-2888	11	61	the	the	DET
fueconorg-2888	11	62	last	last	ADJ
fueconorg-2888	11	63	twenty	twenty	NUM
fueconorg-2888	11	64	years	year	NOUN
fueconorg-2888	11	65	,	,	PUNCT
fueconorg-2888	11	66	these	these	DET
fueconorg-2888	11	67	concepts	concept	NOUN
fueconorg-2888	11	68	have	have	AUX
fueconorg-2888	11	69	especially	especially	ADV
fueconorg-2888	11	70	gained	gain	VERB
fueconorg-2888	11	71	in	in	ADP
fueconorg-2888	11	72	importance	importance	NOUN
fueconorg-2888	11	73	.	.	PUNCT
fueconorg-2888	12	1	this	this	PRON
fueconorg-2888	12	2	is	be	AUX
fueconorg-2888	12	3	because	because	SCONJ
fueconorg-2888	12	4	,	,	PUNCT
fueconorg-2888	12	5	as	as	ADP
fueconorg-2888	12	6	a	a	DET
fueconorg-2888	12	7	response	response	NOUN
fueconorg-2888	12	8	to	to	ADP
fueconorg-2888	12	9	the	the	DET
fueconorg-2888	12	10	need	need	NOUN
fueconorg-2888	12	11	to	to	PART
fueconorg-2888	12	12	improve	improve	VERB
fueconorg-2888	12	13	the	the	DET
fueconorg-2888	12	14	system	system	NOUN
fueconorg-2888	12	15	of	of	ADP
fueconorg-2888	12	16	corporate	corporate	ADJ
fueconorg-2888	12	17	governance	governance	NOUN
fueconorg-2888	12	18	,	,	PUNCT
fueconorg-2888	12	19	internal	internal	ADJ
fueconorg-2888	12	20	audit	audit	NOUN
fueconorg-2888	12	21	received	receive	VERB
fueconorg-2888	12	22	a	a	DET
fueconorg-2888	12	23	dual	dual	ADJ
fueconorg-2888	12	24	role	role	NOUN
fueconorg-2888	12	25	,	,	PUNCT
fueconorg-2888	12	26	associating	associate	VERB
fueconorg-2888	12	27	it	it	PRON
fueconorg-2888	12	28	with	with	ADP
fueconorg-2888	12	29	other	other	ADJ
fueconorg-2888	12	30	participants	participant	NOUN
fueconorg-2888	12	31	in	in	ADP
fueconorg-2888	12	32	the	the	DET
fueconorg-2888	12	33	system	system	NOUN
fueconorg-2888	12	34	.	.	PUNCT
fueconorg-2888	13	1	such	such	DET
fueconorg-2888	13	2	a	a	DET
fueconorg-2888	13	3	unique	unique	ADJ
fueconorg-2888	13	4	position	position	NOUN
fueconorg-2888	13	5	has	have	AUX
fueconorg-2888	13	6	made	make	VERB
fueconorg-2888	13	7	the	the	DET
fueconorg-2888	13	8	issue	issue	NOUN
fueconorg-2888	13	9	of	of	ADP
fueconorg-2888	13	10	independence	independence	NOUN
fueconorg-2888	13	11	and	and	CCONJ
fueconorg-2888	13	12	objectivity	objectivity	NOUN
fueconorg-2888	13	13	a	a	DET
fueconorg-2888	13	14	much	much	ADV
fueconorg-2888	13	15	larger	large	ADJ
fueconorg-2888	13	16	challenge	challenge	NOUN
fueconorg-2888	13	17	that	that	PRON
fueconorg-2888	13	18	must	must	AUX
fueconorg-2888	13	19	be	be	AUX
fueconorg-2888	13	20	responded	respond	VERB
fueconorg-2888	13	21	to	to	ADP
fueconorg-2888	13	22	.	.	PUNCT
fueconorg-2888	14	1	in	in	ADP
fueconorg-2888	14	2	line	line	NOUN
fueconorg-2888	14	3	with	with	ADP
fueconorg-2888	14	4	the	the	DET
fueconorg-2888	14	5	above	above	NOUN
fueconorg-2888	14	6	,	,	PUNCT
fueconorg-2888	14	7	the	the	DET
fueconorg-2888	14	8	paper	paper	NOUN
fueconorg-2888	14	9	is	be	AUX
fueconorg-2888	14	10	designed	design	VERB
fueconorg-2888	14	11	to	to	PART
fueconorg-2888	14	12	first	first	ADV
fueconorg-2888	14	13	clarify	clarify	VERB
fueconorg-2888	14	14	what	what	PRON
fueconorg-2888	14	15	is	be	AUX
fueconorg-2888	14	16	meant	mean	VERB
fueconorg-2888	14	17	by	by	ADP
fueconorg-2888	14	18	independence	independence	NOUN
fueconorg-2888	14	19	and	and	CCONJ
fueconorg-2888	14	20	objectivity	objectivity	NOUN
fueconorg-2888	14	21	of	of	ADP
fueconorg-2888	14	22	internal	internal	ADJ
fueconorg-2888	14	23	auditors	auditor	NOUN
fueconorg-2888	14	24	,	,	PUNCT
fueconorg-2888	14	25	as	as	SCONJ
fueconorg-2888	14	26	concepts	concept	NOUN
fueconorg-2888	14	27	often	often	ADV
fueconorg-2888	14	28	mentioned	mention	VERB
fueconorg-2888	14	29	in	in	ADP
fueconorg-2888	14	30	the	the	DET
fueconorg-2888	14	31	same	same	ADJ
fueconorg-2888	14	32	context	context	NOUN
fueconorg-2888	14	33	.	.	PUNCT
fueconorg-2888	15	1	then	then	ADV
fueconorg-2888	15	2	it	it	PRON
fueconorg-2888	15	3	goes	go	VERB
fueconorg-2888	15	4	on	on	ADP
fueconorg-2888	15	5	to	to	PART
fueconorg-2888	15	6	perceive	perceive	VERB
fueconorg-2888	15	7	the	the	DET
fueconorg-2888	15	8	specifics	specific	NOUN
fueconorg-2888	15	9	of	of	ADP
fueconorg-2888	15	10	ensuring	ensure	VERB
fueconorg-2888	15	11	independence	independence	NOUN
fueconorg-2888	15	12	and	and	CCONJ
fueconorg-2888	15	13	objectivity	objectivity	NOUN
fueconorg-2888	15	14	of	of	ADP
fueconorg-2888	15	15	internal	internal	ADJ
fueconorg-2888	15	16	auditors	auditor	NOUN
fueconorg-2888	15	17	,	,	PUNCT
fueconorg-2888	15	18	arising	arise	VERB
fueconorg-2888	15	19	from	from	ADP
fueconorg-2888	15	20	their	their	PRON
fueconorg-2888	15	21	position	position	NOUN
fueconorg-2888	15	22	in	in	ADP
fueconorg-2888	15	23	the	the	DET
fueconorg-2888	15	24	company	company	NOUN
fueconorg-2888	15	25	and	and	CCONJ
fueconorg-2888	15	26	the	the	DET
fueconorg-2888	15	27	role	role	NOUN
fueconorg-2888	15	28	they	they	PRON
fueconorg-2888	15	29	play	play	VERB
fueconorg-2888	15	30	in	in	ADP
fueconorg-2888	15	31	the	the	DET
fueconorg-2888	15	32	system	system	NOUN
fueconorg-2888	15	33	of	of	ADP
fueconorg-2888	15	34	corporate	corporate	ADJ
fueconorg-2888	15	35	governance	governance	NOUN
fueconorg-2888	15	36	.	.	PUNCT
fueconorg-2888	16	1	the	the	DET
fueconorg-2888	16	2	last	last	ADJ
fueconorg-2888	16	3	part	part	NOUN
fueconorg-2888	16	4	of	of	ADP
fueconorg-2888	16	5	the	the	DET
fueconorg-2888	16	6	paper	paper	NOUN
fueconorg-2888	16	7	presents	present	VERB
fueconorg-2888	16	8	the	the	DET
fueconorg-2888	16	9	efforts	effort	NOUN
fueconorg-2888	16	10	of	of	ADP
fueconorg-2888	16	11	professional	professional	ADJ
fueconorg-2888	16	12	bodies	body	NOUN
fueconorg-2888	16	13	,	,	PUNCT
fueconorg-2888	16	14	especially	especially	ADV
fueconorg-2888	16	15	internal	internal	ADJ
fueconorg-2888	16	16	auditors	auditor	NOUN
fueconorg-2888	16	17	themselves	themselves	PRON
fueconorg-2888	16	18	,	,	PUNCT
fueconorg-2888	16	19	in	in	ADP
fueconorg-2888	16	20	ensuring	ensure	VERB
fueconorg-2888	16	21	and	and	CCONJ
fueconorg-2888	16	22	preserving	preserve	VERB
fueconorg-2888	16	23	independence	independence	NOUN
fueconorg-2888	16	24	and	and	CCONJ
fueconorg-2888	16	25	objectivity	objectivity	NOUN
fueconorg-2888	16	26	.	.	PUNCT
fueconorg-2888	17	1	1	1	X
fueconorg-2888	17	2	.	.	X
fueconorg-2888	17	3	independence	independence	NOUN
fueconorg-2888	17	4	and	and	CCONJ
fueconorg-2888	17	5	objectivity	objectivity	NOUN
fueconorg-2888	17	6	–	–	PUNCT
fueconorg-2888	17	7	the	the	DET
fueconorg-2888	17	8	fundamental	fundamental	ADJ
fueconorg-2888	17	9	concepts	concept	NOUN
fueconorg-2888	17	10	of	of	ADP
fueconorg-2888	17	11	internal	internal	ADJ
fueconorg-2888	17	12	audit	audit	NOUN
fueconorg-2888	17	13	achieving	achieve	VERB
fueconorg-2888	17	14	independence	independence	NOUN
fueconorg-2888	17	15	and	and	CCONJ
fueconorg-2888	17	16	objectivity	objectivity	NOUN
fueconorg-2888	17	17	in	in	ADP
fueconorg-2888	17	18	work	work	NOUN
fueconorg-2888	17	19	is	be	AUX
fueconorg-2888	17	20	one	one	NUM
fueconorg-2888	17	21	of	of	ADP
fueconorg-2888	17	22	the	the	DET
fueconorg-2888	17	23	critical	critical	ADJ
fueconorg-2888	17	24	preconditions	precondition	NOUN
fueconorg-2888	17	25	that	that	PRON
fueconorg-2888	17	26	internal	internal	ADJ
fueconorg-2888	17	27	auditors	auditor	NOUN
fueconorg-2888	17	28	need	need	VERB
fueconorg-2888	17	29	to	to	PART
fueconorg-2888	17	30	meet	meet	VERB
fueconorg-2888	17	31	to	to	PART
fueconorg-2888	17	32	serve	serve	VERB
fueconorg-2888	17	33	the	the	DET
fueconorg-2888	17	34	purpose	purpose	NOUN
fueconorg-2888	17	35	.	.	PUNCT
fueconorg-2888	18	1	only	only	ADV
fueconorg-2888	18	2	independent	independent	ADJ
fueconorg-2888	18	3	and	and	CCONJ
fueconorg-2888	18	4	objective	objective	ADJ
fueconorg-2888	18	5	internal	internal	ADJ
fueconorg-2888	18	6	audit	audit	NOUN
fueconorg-2888	18	7	ensures	ensure	VERB
fueconorg-2888	18	8	the	the	DET
fueconorg-2888	18	9	survival	survival	NOUN
fueconorg-2888	18	10	of	of	ADP
fueconorg-2888	18	11	the	the	DET
fueconorg-2888	18	12	profession	profession	NOUN
fueconorg-2888	18	13	,	,	PUNCT
fueconorg-2888	18	14	which	which	PRON
fueconorg-2888	18	15	is	be	AUX
fueconorg-2888	18	16	why	why	SCONJ
fueconorg-2888	18	17	the	the	DET
fueconorg-2888	18	18	significance	significance	NOUN
fueconorg-2888	18	19	of	of	ADP
fueconorg-2888	18	20	these	these	DET
fueconorg-2888	18	21	concepts	concept	NOUN
fueconorg-2888	18	22	for	for	ADP
fueconorg-2888	18	23	internal	internal	ADJ
fueconorg-2888	18	24	auditors	auditor	NOUN
fueconorg-2888	18	25	is	be	AUX
fueconorg-2888	18	26	often	often	ADV
fueconorg-2888	18	27	compared	compare	VERB
fueconorg-2888	18	28	to	to	ADP
fueconorg-2888	18	29	hippocratic	hippocratic	ADJ
fueconorg-2888	18	30	oath	oath	NOUN
fueconorg-2888	18	31	for	for	ADP
fueconorg-2888	18	32	physicians	physician	NOUN
fueconorg-2888	18	33	(	(	PUNCT
fueconorg-2888	18	34	christopher	christopher	PROPN
fueconorg-2888	18	35	et	et	PROPN
fueconorg-2888	18	36	al	al	PROPN
fueconorg-2888	18	37	.	.	PROPN
fueconorg-2888	18	38	,	,	PUNCT
fueconorg-2888	18	39	2009	2009	NUM
fueconorg-2888	18	40	,	,	PUNCT
fueconorg-2888	18	41	p.201	p.201	NOUN
fueconorg-2888	18	42	)	)	PUNCT
fueconorg-2888	18	43	.	.	PUNCT
fueconorg-2888	19	1	even	even	ADV
fueconorg-2888	19	2	the	the	DET
fueconorg-2888	19	3	very	very	ADJ
fueconorg-2888	19	4	definition	definition	NOUN
fueconorg-2888	19	5	of	of	ADP
fueconorg-2888	19	6	internal	internal	ADJ
fueconorg-2888	19	7	audit	audit	NOUN
fueconorg-2888	19	8	emphasizes	emphasize	VERB
fueconorg-2888	19	9	that	that	SCONJ
fueconorg-2888	19	10	it	it	PRON
fueconorg-2888	19	11	is	be	AUX
fueconorg-2888	19	12	“	"	PUNCT
fueconorg-2888	19	13	…	…	PUNCT
fueconorg-2888	19	14	an	an	DET
fueconorg-2888	19	15	independent	independent	ADJ
fueconorg-2888	19	16	,	,	PUNCT
fueconorg-2888	19	17	objective	objective	ADJ
fueconorg-2888	19	18	assurance	assurance	NOUN
fueconorg-2888	19	19	and	and	CCONJ
fueconorg-2888	19	20	consulting	consulting	NOUN
fueconorg-2888	19	21	activity	activity	NOUN
fueconorg-2888	19	22	...	...	PUNCT
fueconorg-2888	19	23	”	"	PUNCT
fueconorg-2888	19	24	true	true	ADJ
fueconorg-2888	19	25	,	,	PUNCT
fueconorg-2888	19	26	independence	independence	NOUN
fueconorg-2888	19	27	and	and	CCONJ
fueconorg-2888	19	28	objectivity	objectivity	NOUN
fueconorg-2888	19	29	are	be	AUX
fueconorg-2888	19	30	strongly	strongly	ADV
fueconorg-2888	19	31	related	relate	VERB
fueconorg-2888	19	32	categories	category	NOUN
fueconorg-2888	19	33	and	and	CCONJ
fueconorg-2888	19	34	are	be	AUX
fueconorg-2888	19	35	often	often	ADV
fueconorg-2888	19	36	mentioned	mention	VERB
fueconorg-2888	19	37	in	in	ADP
fueconorg-2888	19	38	the	the	DET
fueconorg-2888	19	39	same	same	ADJ
fueconorg-2888	19	40	context	context	NOUN
fueconorg-2888	19	41	.	.	PUNCT
fueconorg-2888	20	1	however	however	ADV
fueconorg-2888	20	2	,	,	PUNCT
fueconorg-2888	20	3	these	these	PRON
fueconorg-2888	20	4	are	be	AUX
fueconorg-2888	20	5	different	different	ADJ
fueconorg-2888	20	6	attributes	attribute	NOUN
fueconorg-2888	20	7	that	that	PRON
fueconorg-2888	20	8	standards	standard	NOUN
fueconorg-2888	20	9	define	define	VERB
fueconorg-2888	20	10	in	in	ADP
fueconorg-2888	20	11	the	the	DET
fueconorg-2888	20	12	following	follow	VERB
fueconorg-2888	20	13	manner	manner	NOUN
fueconorg-2888	20	14	(	(	PUNCT
fueconorg-2888	20	15	isppia	isppia	NOUN
fueconorg-2888	20	16	1100	1100	NUM
fueconorg-2888	20	17	):	):	PUNCT
fueconorg-2888	20	18	“	"	PUNCT
fueconorg-2888	20	19	independence	independence	NOUN
fueconorg-2888	20	20	is	be	AUX
fueconorg-2888	20	21	the	the	DET
fueconorg-2888	20	22	freedom	freedom	NOUN
fueconorg-2888	20	23	from	from	ADP
fueconorg-2888	20	24	conditions	condition	NOUN
fueconorg-2888	20	25	that	that	PRON
fueconorg-2888	20	26	threaten	threaten	VERB
fueconorg-2888	20	27	the	the	DET
fueconorg-2888	20	28	ability	ability	NOUN
fueconorg-2888	20	29	of	of	ADP
fueconorg-2888	20	30	the	the	DET
fueconorg-2888	20	31	internal	internal	ADJ
fueconorg-2888	20	32	audit	audit	NOUN
fueconorg-2888	20	33	activity	activity	NOUN
fueconorg-2888	20	34	to	to	PART
fueconorg-2888	20	35	carry	carry	VERB
fueconorg-2888	20	36	out	out	ADP
fueconorg-2888	20	37	internal	internal	ADJ
fueconorg-2888	20	38	audit	audit	NOUN
fueconorg-2888	20	39	responsibilities	responsibility	NOUN
fueconorg-2888	20	40	in	in	ADP
fueconorg-2888	20	41	an	an	DET
fueconorg-2888	20	42	unbiased	unbiased	ADJ
fueconorg-2888	20	43	manner	manner	NOUN
fueconorg-2888	20	44	”	"	PUNCT
fueconorg-2888	20	45	.	.	PUNCT
fueconorg-2888	21	1	“	"	PUNCT
fueconorg-2888	21	2	objectivity	objectivity	NOUN
fueconorg-2888	21	3	is	be	AUX
fueconorg-2888	21	4	an	an	DET
fueconorg-2888	21	5	unbiased	unbiased	ADJ
fueconorg-2888	21	6	mental	mental	ADJ
fueconorg-2888	21	7	attitude	attitude	NOUN
fueconorg-2888	21	8	that	that	PRON
fueconorg-2888	21	9	allows	allow	VERB
fueconorg-2888	21	10	internal	internal	ADJ
fueconorg-2888	21	11	auditors	auditor	NOUN
fueconorg-2888	21	12	to	to	PART
fueconorg-2888	21	13	perform	perform	VERB
fueconorg-2888	21	14	engagements	engagement	NOUN
fueconorg-2888	21	15	in	in	ADP
fueconorg-2888	21	16	such	such	DET
fueconorg-2888	21	17	a	a	DET
fueconorg-2888	21	18	manner	manner	NOUN
fueconorg-2888	21	19	that	that	PRON
fueconorg-2888	21	20	they	they	PRON
fueconorg-2888	21	21	believe	believe	VERB
fueconorg-2888	21	22	in	in	ADP
fueconorg-2888	21	23	their	their	PRON
fueconorg-2888	21	24	work	work	NOUN
fueconorg-2888	21	25	product	product	NOUN
fueconorg-2888	21	26	and	and	CCONJ
fueconorg-2888	21	27	that	that	SCONJ
fueconorg-2888	21	28	no	no	DET
fueconorg-2888	21	29	quality	quality	NOUN
fueconorg-2888	21	30	compromises	compromise	NOUN
fueconorg-2888	21	31	are	be	AUX
fueconorg-2888	21	32	made	make	VERB
fueconorg-2888	21	33	.	.	PUNCT
fueconorg-2888	22	1	objectivity	objectivity	NOUN
fueconorg-2888	22	2	requires	require	VERB
fueconorg-2888	22	3	that	that	SCONJ
fueconorg-2888	22	4	internal	internal	ADJ
fueconorg-2888	22	5	auditors	auditor	NOUN
fueconorg-2888	22	6	do	do	AUX
fueconorg-2888	22	7	not	not	PART
fueconorg-2888	22	8	subordinate	subordinate	VERB
fueconorg-2888	22	9	their	their	PRON
fueconorg-2888	22	10	judgment	judgment	NOUN
fueconorg-2888	22	11	on	on	ADP
fueconorg-2888	22	12	audit	audit	NOUN
fueconorg-2888	22	13	matters	matter	NOUN
fueconorg-2888	22	14	to	to	ADP
fueconorg-2888	22	15	others	other	NOUN
fueconorg-2888	22	16	”	"	PUNCT
fueconorg-2888	22	17	.	.	PUNCT
fueconorg-2888	23	1	further	further	ADJ
fueconorg-2888	23	2	delineation	delineation	NOUN
fueconorg-2888	23	3	of	of	ADP
fueconorg-2888	23	4	these	these	DET
fueconorg-2888	23	5	concepts	concept	NOUN
fueconorg-2888	23	6	is	be	AUX
fueconorg-2888	23	7	particularly	particularly	ADV
fueconorg-2888	23	8	emphasized	emphasize	VERB
fueconorg-2888	23	9	in	in	ADP
fueconorg-2888	23	10	the	the	DET
fueconorg-2888	23	11	practical	practical	ADJ
fueconorg-2888	23	12	guide	guide	NOUN
fueconorg-2888	23	13	“	"	PUNCT
fueconorg-2888	23	14	independence	independence	NOUN
fueconorg-2888	23	15	and	and	CCONJ
fueconorg-2888	23	16	objectivity	objectivity	NOUN
fueconorg-2888	23	17	”	"	PUNCT
fueconorg-2888	23	18	,	,	PUNCT
fueconorg-2888	23	19	which	which	PRON
fueconorg-2888	23	20	determines	determine	VERB
fueconorg-2888	23	21	objectivity	objectivity	NOUN
fueconorg-2888	23	22	as	as	ADP
fueconorg-2888	23	23	a	a	DET
fueconorg-2888	23	24	state	state	NOUN
fueconorg-2888	23	25	of	of	ADP
fueconorg-2888	23	26	mind	mind	NOUN
fueconorg-2888	23	27	,	,	PUNCT
fueconorg-2888	23	28	and	and	CCONJ
fueconorg-2888	23	29	independence	independence	NOUN
fueconorg-2888	23	30	as	as	ADP
fueconorg-2888	23	31	a	a	DET
fueconorg-2888	23	32	state	state	NOUN
fueconorg-2888	23	33	of	of	ADP
fueconorg-2888	23	34	affairs	affair	NOUN
fueconorg-2888	23	35	(	(	PUNCT
fueconorg-2888	23	36	jameson	jameson	PROPN
fueconorg-2888	23	37	,	,	PUNCT
fueconorg-2888	23	38	2011	2011	NUM
fueconorg-2888	23	39	,	,	PUNCT
fueconorg-2888	23	40	p.	p.	NOUN
fueconorg-2888	23	41	4	4	NUM
fueconorg-2888	23	42	)	)	PUNCT
fueconorg-2888	23	43	.	.	PUNCT
fueconorg-2888	24	1	mutchler	mutchler	NOUN
fueconorg-2888	24	2	(	(	PUNCT
fueconorg-2888	24	3	2003	2003	NUM
fueconorg-2888	24	4	)	)	PUNCT
fueconorg-2888	24	5	differentiates	differentiate	NOUN
fueconorg-2888	24	6	between	between	ADP
fueconorg-2888	24	7	these	these	DET
fueconorg-2888	24	8	concepts	concept	NOUN
fueconorg-2888	24	9	in	in	ADP
fueconorg-2888	24	10	a	a	DET
fueconorg-2888	24	11	similar	similar	ADJ
fueconorg-2888	24	12	manner	manner	NOUN
fueconorg-2888	24	13	,	,	PUNCT
fueconorg-2888	24	14	and	and	CCONJ
fueconorg-2888	24	15	describes	describe	VERB
fueconorg-2888	24	16	objectivity	objectivity	NOUN
fueconorg-2888	24	17	as	as	ADP
fueconorg-2888	24	18	a	a	DET
fueconorg-2888	24	19	desirable	desirable	ADJ
fueconorg-2888	24	20	characteristic	characteristic	NOUN
fueconorg-2888	24	21	of	of	ADP
fueconorg-2888	24	22	an	an	DET
fueconorg-2888	24	23	individual	individual	NOUN
fueconorg-2888	24	24	,	,	PUNCT
fueconorg-2888	24	25	or	or	CCONJ
fueconorg-2888	24	26	the	the	DET
fueconorg-2888	24	27	audit	audit	NOUN
fueconorg-2888	24	28	team	team	NOUN
fueconorg-2888	24	29	,	,	PUNCT
fueconorg-2888	24	30	while	while	SCONJ
fueconorg-2888	24	31	independence	independence	NOUN
fueconorg-2888	24	32	is	be	AUX
fueconorg-2888	24	33	the	the	DET
fueconorg-2888	24	34	desired	desire	VERB
fueconorg-2888	24	35	characteristic	characteristic	NOUN
fueconorg-2888	24	36	of	of	ADP
fueconorg-2888	24	37	the	the	DET
fueconorg-2888	24	38	environment	environment	NOUN
fueconorg-2888	24	39	in	in	ADP
fueconorg-2888	24	40	which	which	PRON
fueconorg-2888	24	41	internal	internal	ADJ
fueconorg-2888	24	42	audit	audit	NOUN
fueconorg-2888	24	43	is	be	AUX
fueconorg-2888	24	44	performed	perform	VERB
fueconorg-2888	24	45	.	.	PUNCT
fueconorg-2888	25	1	in	in	ADP
fueconorg-2888	25	2	this	this	DET
fueconorg-2888	25	3	sense	sense	NOUN
fueconorg-2888	25	4	,	,	PUNCT
fueconorg-2888	25	5	objectivity	objectivity	NOUN
fueconorg-2888	25	6	is	be	AUX
fueconorg-2888	25	7	linked	link	VERB
fueconorg-2888	25	8	to	to	ADP
fueconorg-2888	25	9	an	an	DET
fueconorg-2888	25	10	auditor	auditor	NOUN
fueconorg-2888	25	11	’s	’s	PART
fueconorg-2888	25	12	individual	individual	ADJ
fueconorg-2888	25	13	view	view	NOUN
fueconorg-2888	25	14	,	,	PUNCT
fueconorg-2888	25	15	their	their	PRON
fueconorg-2888	25	16	behavior	behavior	NOUN
fueconorg-2888	25	17	,	,	PUNCT
fueconorg-2888	25	18	personal	personal	ADJ
fueconorg-2888	25	19	relationship	relationship	NOUN
fueconorg-2888	25	20	with	with	ADP
fueconorg-2888	25	21	others	other	NOUN
fueconorg-2888	25	22	,	,	PUNCT
fueconorg-2888	25	23	and	and	CCONJ
fueconorg-2888	25	24	,	,	PUNCT
fueconorg-2888	25	25	when	when	SCONJ
fueconorg-2888	25	26	performing	perform	VERB
fueconorg-2888	25	27	engagements	engagement	NOUN
fueconorg-2888	25	28	–	–	PUNCT
fueconorg-2888	25	29	a	a	DET
fueconorg-2888	25	30	sincere	sincere	ADJ
fueconorg-2888	25	31	belief	belief	NOUN
fueconorg-2888	25	32	in	in	ADP
fueconorg-2888	25	33	their	their	PRON
fueconorg-2888	25	34	work	work	NOUN
fueconorg-2888	25	35	product	product	NOUN
fueconorg-2888	25	36	and	and	CCONJ
fueconorg-2888	25	37	that	that	SCONJ
fueconorg-2888	25	38	no	no	DET
fueconorg-2888	25	39	quality	quality	NOUN
fueconorg-2888	25	40	compromises	compromise	NOUN
fueconorg-2888	25	41	are	be	AUX
fueconorg-2888	25	42	made	make	VERB
fueconorg-2888	25	43	.	.	PUNCT
fueconorg-2888	26	1	on	on	ADP
fueconorg-2888	26	2	the	the	DET
fueconorg-2888	26	3	other	other	ADJ
fueconorg-2888	26	4	hand	hand	NOUN
fueconorg-2888	26	5	,	,	PUNCT
fueconorg-2888	26	6	independence	independence	NOUN
fueconorg-2888	26	7	means	mean	VERB
fueconorg-2888	26	8	ensuring	ensure	VERB
fueconorg-2888	26	9	the	the	DET
fueconorg-2888	26	10	possibility	possibility	NOUN
fueconorg-2888	26	11	of	of	ADP
fueconorg-2888	26	12	objective	objective	ADJ
fueconorg-2888	26	13	performance	performance	NOUN
fueconorg-2888	26	14	of	of	ADP
fueconorg-2888	26	15	internal	internal	ADJ
fueconorg-2888	26	16	auditor	auditor	NOUN
fueconorg-2888	26	17	’s	’s	PART
fueconorg-2888	26	18	duties	duty	NOUN
fueconorg-2888	26	19	,	,	PUNCT
fueconorg-2888	26	20	and	and	CCONJ
fueconorg-2888	26	21	is	be	AUX
fueconorg-2888	26	22	linked	link	VERB
fueconorg-2888	26	23	to	to	ADP
fueconorg-2888	26	24	the	the	DET
fueconorg-2888	26	25	organizational	organizational	ADJ
fueconorg-2888	26	26	positioning	positioning	NOUN
fueconorg-2888	26	27	of	of	ADP
fueconorg-2888	26	28	internal	internal	ADJ
fueconorg-2888	26	29	audit	audit	NOUN
fueconorg-2888	26	30	in	in	ADP
fueconorg-2888	26	31	the	the	DET
fueconorg-2888	26	32	company	company	NOUN
fueconorg-2888	26	33	,	,	PUNCT
fueconorg-2888	26	34	reporting	report	VERB
fueconorg-2888	26	35	relationships	relationship	NOUN
fueconorg-2888	26	36	with	with	ADP
fueconorg-2888	26	37	boards	board	NOUN
fueconorg-2888	26	38	of	of	ADP
fueconorg-2888	26	39	directors	director	NOUN
fueconorg-2888	26	40	,	,	PUNCT
fueconorg-2888	26	41	audit	audit	NOUN
fueconorg-2888	26	42	committee	committee	NOUN
fueconorg-2888	26	43	,	,	PUNCT
fueconorg-2888	26	44	or	or	CCONJ
fueconorg-2888	26	45	other	other	ADJ
fueconorg-2888	26	46	governing	govern	VERB
fueconorg-2888	26	47	bodies	body	NOUN
fueconorg-2888	26	48	separated	separate	VERB
fueconorg-2888	26	49	from	from	ADP
fueconorg-2888	26	50	the	the	DET
fueconorg-2888	26	51	management	management	NOUN
fueconorg-2888	26	52	,	,	PUNCT
fueconorg-2888	26	53	authority	authority	NOUN
fueconorg-2888	26	54	for	for	ADP
fueconorg-2888	26	55	the	the	DET
fueconorg-2888	26	56	evaluation	evaluation	NOUN
fueconorg-2888	26	57	of	of	ADP
fueconorg-2888	26	58	information	information	NOUN
fueconorg-2888	26	59	,	,	PUNCT
fueconorg-2888	26	60	reports	report	NOUN
fueconorg-2888	26	61	,	,	PUNCT
fueconorg-2888	26	62	and	and	CCONJ
fueconorg-2888	26	63	the	the	DET
fueconorg-2888	26	64	like	like	ADJ
fueconorg-2888	26	65	.	.	PUNCT
fueconorg-2888	27	1	in	in	ADP
fueconorg-2888	27	2	doing	do	VERB
fueconorg-2888	27	3	so	so	ADV
fueconorg-2888	27	4	,	,	PUNCT
fueconorg-2888	27	5	independence	independence	NOUN
fueconorg-2888	27	6	and	and	CCONJ
fueconorg-2888	27	7	objectivity	objectivity	NOUN
fueconorg-2888	27	8	of	of	ADP
fueconorg-2888	27	9	internal	internal	ADJ
fueconorg-2888	27	10	auditors	auditor	NOUN
fueconorg-2888	27	11	as	as	ADP
fueconorg-2888	27	12	deteminants	deteminant	NOUN
fueconorg-2888	27	13	of	of	ADP
fueconorg-2888	27	14	their	their	PRON
fueconorg-2888	27	15	effectiveness	effectiveness	NOUN
fueconorg-2888	27	16	233	233	NUM
fueconorg-2888	27	17	although	although	SCONJ
fueconorg-2888	27	18	the	the	DET
fueconorg-2888	27	19	previous	previous	ADJ
fueconorg-2888	27	20	can	can	AUX
fueconorg-2888	27	21	suggest	suggest	VERB
fueconorg-2888	27	22	that	that	SCONJ
fueconorg-2888	27	23	independence	independence	NOUN
fueconorg-2888	27	24	is	be	AUX
fueconorg-2888	27	25	emphasized	emphasize	VERB
fueconorg-2888	27	26	at	at	ADP
fueconorg-2888	27	27	the	the	DET
fueconorg-2888	27	28	organizational	organizational	ADJ
fueconorg-2888	27	29	level	level	NOUN
fueconorg-2888	27	30	,	,	PUNCT
fueconorg-2888	27	31	the	the	DET
fueconorg-2888	27	32	definition	definition	NOUN
fueconorg-2888	27	33	shows	show	VERB
fueconorg-2888	27	34	that	that	SCONJ
fueconorg-2888	27	35	it	it	PRON
fueconorg-2888	27	36	is	be	AUX
fueconorg-2888	27	37	“	"	PUNCT
fueconorg-2888	27	38	equally	equally	ADV
fueconorg-2888	27	39	important	important	ADJ
fueconorg-2888	27	40	at	at	ADP
fueconorg-2888	27	41	the	the	DET
fueconorg-2888	27	42	individual	individual	ADJ
fueconorg-2888	27	43	,	,	PUNCT
fueconorg-2888	27	44	functional	functional	ADJ
fueconorg-2888	27	45	,	,	PUNCT
fueconorg-2888	27	46	and	and	CCONJ
fueconorg-2888	27	47	level	level	NOUN
fueconorg-2888	27	48	of	of	ADP
fueconorg-2888	27	49	individual	individual	ADJ
fueconorg-2888	27	50	engagement	engagement	NOUN
fueconorg-2888	27	51	”	"	PUNCT
fueconorg-2888	27	52	(	(	PUNCT
fueconorg-2888	27	53	stewart	stewart	PROPN
fueconorg-2888	27	54	&	&	CCONJ
fueconorg-2888	27	55	subramaniam	subramaniam	PROPN
fueconorg-2888	27	56	,	,	PUNCT
fueconorg-2888	27	57	2010	2010	NUM
fueconorg-2888	27	58	,	,	PUNCT
fueconorg-2888	27	59	p.	p.	NOUN
fueconorg-2888	27	60	330	330	NUM
fueconorg-2888	27	61	)	)	PUNCT
fueconorg-2888	27	62	.	.	PUNCT
fueconorg-2888	28	1	the	the	DET
fueconorg-2888	28	2	fact	fact	NOUN
fueconorg-2888	28	3	is	be	AUX
fueconorg-2888	28	4	that	that	PRON
fueconorg-2888	28	5	objectivity	objectivity	NOUN
fueconorg-2888	28	6	of	of	ADP
fueconorg-2888	28	7	internal	internal	ADJ
fueconorg-2888	28	8	auditors	auditor	NOUN
fueconorg-2888	28	9	does	do	AUX
fueconorg-2888	28	10	not	not	PART
fueconorg-2888	28	11	mean	mean	VERB
fueconorg-2888	28	12	concomitantly	concomitantly	ADV
fueconorg-2888	28	13	their	their	PRON
fueconorg-2888	28	14	independence	independence	NOUN
fueconorg-2888	28	15	,	,	PUNCT
fueconorg-2888	28	16	and	and	CCONJ
fueconorg-2888	28	17	vice	vice	ADV
fueconorg-2888	28	18	versa	versa	ADV
fueconorg-2888	28	19	,	,	PUNCT
fueconorg-2888	28	20	independence	independence	NOUN
fueconorg-2888	28	21	of	of	ADP
fueconorg-2888	28	22	internal	internal	ADJ
fueconorg-2888	28	23	auditors	auditor	NOUN
fueconorg-2888	28	24	does	do	AUX
fueconorg-2888	28	25	not	not	PART
fueconorg-2888	28	26	necessarily	necessarily	ADV
fueconorg-2888	28	27	mean	mean	VERB
fueconorg-2888	28	28	their	their	PRON
fueconorg-2888	28	29	objectivity	objectivity	NOUN
fueconorg-2888	28	30	.	.	PUNCT
fueconorg-2888	29	1	however	however	ADV
fueconorg-2888	29	2	,	,	PUNCT
fueconorg-2888	29	3	it	it	PRON
fueconorg-2888	29	4	can	can	AUX
fueconorg-2888	29	5	be	be	AUX
fueconorg-2888	29	6	said	say	VERB
fueconorg-2888	29	7	that	that	SCONJ
fueconorg-2888	29	8	the	the	DET
fueconorg-2888	29	9	basis	basis	NOUN
fueconorg-2888	29	10	of	of	ADP
fueconorg-2888	29	11	ensuring	ensure	VERB
fueconorg-2888	29	12	internal	internal	ADJ
fueconorg-2888	29	13	audit	audit	NOUN
fueconorg-2888	29	14	independence	independence	NOUN
fueconorg-2888	29	15	is	be	AUX
fueconorg-2888	29	16	,	,	PUNCT
fueconorg-2888	29	17	in	in	ADP
fueconorg-2888	29	18	fact	fact	NOUN
fueconorg-2888	29	19	,	,	PUNCT
fueconorg-2888	29	20	ensuring	ensure	VERB
fueconorg-2888	29	21	objectivity	objectivity	NOUN
fueconorg-2888	29	22	in	in	ADP
fueconorg-2888	29	23	work	work	NOUN
fueconorg-2888	29	24	and	and	CCONJ
fueconorg-2888	29	25	proper	proper	ADJ
fueconorg-2888	29	26	management	management	NOUN
fueconorg-2888	29	27	of	of	ADP
fueconorg-2888	29	28	threats	threat	NOUN
fueconorg-2888	29	29	to	to	ADP
fueconorg-2888	29	30	its	its	PRON
fueconorg-2888	29	31	achievement	achievement	NOUN
fueconorg-2888	29	32	.	.	PUNCT
fueconorg-2888	30	1	in	in	ADP
fueconorg-2888	30	2	particular	particular	ADJ
fueconorg-2888	30	3	,	,	PUNCT
fueconorg-2888	30	4	timely	timely	ADJ
fueconorg-2888	30	5	identification	identification	NOUN
fueconorg-2888	30	6	and	and	CCONJ
fueconorg-2888	30	7	elimination	elimination	NOUN
fueconorg-2888	30	8	of	of	ADP
fueconorg-2888	30	9	threats	threat	NOUN
fueconorg-2888	30	10	that	that	PRON
fueconorg-2888	30	11	can	can	AUX
fueconorg-2888	30	12	compromise	compromise	VERB
fueconorg-2888	30	13	the	the	DET
fueconorg-2888	30	14	objectivity	objectivity	NOUN
fueconorg-2888	30	15	of	of	ADP
fueconorg-2888	30	16	internal	internal	ADJ
fueconorg-2888	30	17	auditors	auditor	NOUN
fueconorg-2888	30	18	is	be	AUX
fueconorg-2888	30	19	a	a	DET
fueconorg-2888	30	20	prerequisite	prerequisite	NOUN
fueconorg-2888	30	21	for	for	ADP
fueconorg-2888	30	22	the	the	DET
fueconorg-2888	30	23	implementation	implementation	NOUN
fueconorg-2888	30	24	of	of	ADP
fueconorg-2888	30	25	activities	activity	NOUN
fueconorg-2888	30	26	that	that	PRON
fueconorg-2888	30	27	contribute	contribute	VERB
fueconorg-2888	30	28	to	to	ADP
fueconorg-2888	30	29	internal	internal	ADJ
fueconorg-2888	30	30	audit	audit	NOUN
fueconorg-2888	30	31	independence	independence	NOUN
fueconorg-2888	30	32	,	,	PUNCT
fueconorg-2888	30	33	relating	relate	VERB
fueconorg-2888	30	34	to	to	ADP
fueconorg-2888	30	35	:	:	PUNCT
fueconorg-2888	30	36	adequate	adequate	ADJ
fueconorg-2888	30	37	organizational	organizational	ADJ
fueconorg-2888	30	38	position	position	NOUN
fueconorg-2888	30	39	of	of	ADP
fueconorg-2888	30	40	internal	internal	ADJ
fueconorg-2888	30	41	audit	audit	NOUN
fueconorg-2888	30	42	,	,	PUNCT
fueconorg-2888	30	43	establishing	establish	VERB
fueconorg-2888	30	44	a	a	DET
fueconorg-2888	30	45	strong	strong	ADJ
fueconorg-2888	30	46	control	control	NOUN
fueconorg-2888	30	47	system	system	NOUN
fueconorg-2888	30	48	,	,	PUNCT
fueconorg-2888	30	49	adoption	adoption	NOUN
fueconorg-2888	30	50	of	of	ADP
fueconorg-2888	30	51	audit	audit	NOUN
fueconorg-2888	30	52	charter	charter	NOUN
fueconorg-2888	30	53	,	,	PUNCT
fueconorg-2888	30	54	establishing	establish	VERB
fueconorg-2888	30	55	the	the	DET
fueconorg-2888	30	56	practice	practice	NOUN
fueconorg-2888	30	57	of	of	ADP
fueconorg-2888	30	58	employment	employment	NOUN
fueconorg-2888	30	59	and	and	CCONJ
fueconorg-2888	30	60	dismissal	dismissal	NOUN
fueconorg-2888	30	61	of	of	ADP
fueconorg-2888	30	62	internal	internal	ADJ
fueconorg-2888	30	63	auditors	auditor	NOUN
fueconorg-2888	30	64	,	,	PUNCT
fueconorg-2888	30	65	and	and	CCONJ
fueconorg-2888	30	66	others	other	NOUN
fueconorg-2888	30	67	.	.	PUNCT
fueconorg-2888	31	1	in	in	ADP
fueconorg-2888	31	2	this	this	DET
fueconorg-2888	31	3	respect	respect	NOUN
fueconorg-2888	31	4	,	,	PUNCT
fueconorg-2888	31	5	self	self	NOUN
fueconorg-2888	31	6	-	-	PUNCT
fueconorg-2888	31	7	reliance	reliance	NOUN
fueconorg-2888	31	8	in	in	ADP
fueconorg-2888	31	9	work	work	NOUN
fueconorg-2888	31	10	and	and	CCONJ
fueconorg-2888	31	11	refusal	refusal	NOUN
fueconorg-2888	31	12	to	to	PART
fueconorg-2888	31	13	subordinate	subordinate	VERB
fueconorg-2888	31	14	one	one	NUM
fueconorg-2888	31	15	’s	’s	PART
fueconorg-2888	31	16	own	own	ADJ
fueconorg-2888	31	17	judgment	judgment	NOUN
fueconorg-2888	31	18	to	to	ADP
fueconorg-2888	31	19	the	the	DET
fueconorg-2888	31	20	interests	interest	NOUN
fueconorg-2888	31	21	of	of	ADP
fueconorg-2888	31	22	others	other	NOUN
fueconorg-2888	31	23	,	,	PUNCT
fueconorg-2888	31	24	but	but	CCONJ
fueconorg-2888	31	25	also	also	ADV
fueconorg-2888	31	26	one	one	NUM
fueconorg-2888	31	27	’s	’s	PART
fueconorg-2888	31	28	own	own	ADJ
fueconorg-2888	31	29	personal	personal	ADJ
fueconorg-2888	31	30	interest	interest	NOUN
fueconorg-2888	31	31	,	,	PUNCT
fueconorg-2888	31	32	is	be	AUX
fueconorg-2888	31	33	something	something	PRON
fueconorg-2888	31	34	internal	internal	ADJ
fueconorg-2888	31	35	auditors	auditor	NOUN
fueconorg-2888	31	36	must	must	AUX
fueconorg-2888	31	37	achieve	achieve	VERB
fueconorg-2888	31	38	at	at	ADP
fueconorg-2888	31	39	every	every	DET
fueconorg-2888	31	40	stage	stage	NOUN
fueconorg-2888	31	41	of	of	ADP
fueconorg-2888	31	42	their	their	PRON
fueconorg-2888	31	43	work	work	NOUN
fueconorg-2888	31	44	.	.	PUNCT
fueconorg-2888	32	1	according	accord	VERB
fueconorg-2888	32	2	to	to	ADP
fueconorg-2888	32	3	mautz	mautz	ADJ
fueconorg-2888	32	4	and	and	CCONJ
fueconorg-2888	32	5	sharaf	sharaf	NOUN
fueconorg-2888	32	6	,	,	PUNCT
fueconorg-2888	32	7	pioneers	pioneer	NOUN
fueconorg-2888	32	8	in	in	ADP
fueconorg-2888	32	9	the	the	DET
fueconorg-2888	32	10	development	development	NOUN
fueconorg-2888	32	11	of	of	ADP
fueconorg-2888	32	12	auditing	auditing	NOUN
fueconorg-2888	32	13	theory	theory	NOUN
fueconorg-2888	32	14	,	,	PUNCT
fueconorg-2888	32	15	independence	independence	NOUN
fueconorg-2888	32	16	,	,	PUNCT
fueconorg-2888	32	17	i.e.	i.e.	X
fueconorg-2888	32	18	freedom	freedom	NOUN
fueconorg-2888	32	19	from	from	ADP
fueconorg-2888	32	20	undue	undue	ADJ
fueconorg-2888	32	21	control	control	NOUN
fueconorg-2888	32	22	and	and	CCONJ
fueconorg-2888	32	23	pressure	pressure	NOUN
fueconorg-2888	32	24	must	must	AUX
fueconorg-2888	32	25	be	be	AUX
fueconorg-2888	32	26	exercised	exercise	VERB
fueconorg-2888	32	27	through	through	ADP
fueconorg-2888	32	28	:	:	PUNCT
fueconorg-2888	32	29			X
fueconorg-2888	32	30	investigative	investigative	ADJ
fueconorg-2888	32	31	independence	independence	NOUN
fueconorg-2888	32	32	–	–	PUNCT
fueconorg-2888	32	33	in	in	ADP
fueconorg-2888	32	34	the	the	DET
fueconorg-2888	32	35	selection	selection	NOUN
fueconorg-2888	32	36	of	of	ADP
fueconorg-2888	32	37	areas	area	NOUN
fueconorg-2888	32	38	,	,	PUNCT
fueconorg-2888	32	39	relationships	relationship	NOUN
fueconorg-2888	32	40	,	,	PUNCT
fueconorg-2888	32	41	and	and	CCONJ
fueconorg-2888	32	42	management	management	NOUN
fueconorg-2888	32	43	policies	policy	NOUN
fueconorg-2888	32	44	to	to	PART
fueconorg-2888	32	45	be	be	AUX
fueconorg-2888	32	46	examined	examine	VERB
fueconorg-2888	32	47	,	,	PUNCT
fueconorg-2888	32	48			NOUN
fueconorg-2888	32	49	programming	programming	NOUN
fueconorg-2888	32	50	independence	independence	NOUN
fueconorg-2888	32	51	–	–	PUNCT
fueconorg-2888	32	52	when	when	SCONJ
fueconorg-2888	32	53	selecting	select	VERB
fueconorg-2888	32	54	audit	audit	NOUN
fueconorg-2888	32	55	techniques	technique	NOUN
fueconorg-2888	32	56	and	and	CCONJ
fueconorg-2888	32	57	procedures	procedure	NOUN
fueconorg-2888	32	58	,	,	PUNCT
fueconorg-2888	32	59	and	and	CCONJ
fueconorg-2888	32	60			AUX
fueconorg-2888	32	61	reporting	report	VERB
fueconorg-2888	32	62	independence	independence	NOUN
fueconorg-2888	32	63	–	–	PUNCT
fueconorg-2888	32	64	statement	statement	NOUN
fueconorg-2888	32	65	of	of	ADP
fueconorg-2888	32	66	audit	audit	NOUN
fueconorg-2888	32	67	information	information	NOUN
fueconorg-2888	32	68	obtained	obtain	VERB
fueconorg-2888	32	69	by	by	ADP
fueconorg-2888	32	70	the	the	DET
fueconorg-2888	32	71	auditor	auditor	NOUN
fueconorg-2888	32	72	during	during	ADP
fueconorg-2888	32	73	the	the	DET
fueconorg-2888	32	74	implementation	implementation	NOUN
fueconorg-2888	32	75	of	of	ADP
fueconorg-2888	32	76	audit	audit	NOUN
fueconorg-2888	32	77	procedure	procedure	NOUN
fueconorg-2888	32	78	(	(	PUNCT
fueconorg-2888	32	79	according	accord	VERB
fueconorg-2888	32	80	to	to	ADP
fueconorg-2888	32	81	:	:	PUNCT
fueconorg-2888	32	82	andrić	andrić	VERB
fueconorg-2888	32	83	et	et	PROPN
fueconorg-2888	32	84	al	al	PROPN
fueconorg-2888	32	85	.	.	PROPN
fueconorg-2888	32	86	,	,	PUNCT
fueconorg-2888	32	87	2012	2012	NUM
fueconorg-2888	32	88	)	)	PUNCT
fueconorg-2888	32	89	.	.	PUNCT
fueconorg-2888	33	1	code	code	NOUN
fueconorg-2888	33	2	of	of	ADP
fueconorg-2888	33	3	ethics	ethic	NOUN
fueconorg-2888	33	4	for	for	ADP
fueconorg-2888	33	5	internal	internal	ADJ
fueconorg-2888	33	6	auditors	auditor	NOUN
fueconorg-2888	33	7	also	also	ADV
fueconorg-2888	33	8	emphasizes	emphasize	VERB
fueconorg-2888	33	9	objectivity	objectivity	NOUN
fueconorg-2888	33	10	as	as	ADP
fueconorg-2888	33	11	a	a	DET
fueconorg-2888	33	12	principle	principle	NOUN
fueconorg-2888	33	13	by	by	ADP
fueconorg-2888	33	14	which	which	PRON
fueconorg-2888	33	15	internal	internal	ADJ
fueconorg-2888	33	16	auditors	auditor	NOUN
fueconorg-2888	33	17	must	must	AUX
fueconorg-2888	33	18	exhibit	exhibit	VERB
fueconorg-2888	33	19	the	the	DET
fueconorg-2888	33	20	highest	high	ADJ
fueconorg-2888	33	21	level	level	NOUN
fueconorg-2888	33	22	of	of	ADP
fueconorg-2888	33	23	professional	professional	ADJ
fueconorg-2888	33	24	objectivity	objectivity	NOUN
fueconorg-2888	33	25	in	in	ADP
fueconorg-2888	33	26	the	the	DET
fueconorg-2888	33	27	collection	collection	NOUN
fueconorg-2888	33	28	,	,	PUNCT
fueconorg-2888	33	29	evaluation	evaluation	NOUN
fueconorg-2888	33	30	,	,	PUNCT
fueconorg-2888	33	31	and	and	CCONJ
fueconorg-2888	33	32	communication	communication	NOUN
fueconorg-2888	33	33	of	of	ADP
fueconorg-2888	33	34	information	information	NOUN
fueconorg-2888	33	35	about	about	ADP
fueconorg-2888	33	36	the	the	DET
fueconorg-2888	33	37	activity	activity	NOUN
fueconorg-2888	33	38	or	or	CCONJ
fueconorg-2888	33	39	process	process	NOUN
fueconorg-2888	33	40	being	be	AUX
fueconorg-2888	33	41	examined	examine	VERB
fueconorg-2888	33	42	...	...	PUNCT
fueconorg-2888	33	43	,	,	PUNCT
fueconorg-2888	33	44	free	free	ADJ
fueconorg-2888	33	45	from	from	ADP
fueconorg-2888	33	46	undue	undue	ADJ
fueconorg-2888	33	47	influence	influence	NOUN
fueconorg-2888	33	48	of	of	ADP
fueconorg-2888	33	49	their	their	PRON
fueconorg-2888	33	50	own	own	ADJ
fueconorg-2888	33	51	interests	interest	NOUN
fueconorg-2888	33	52	or	or	CCONJ
fueconorg-2888	33	53	the	the	DET
fueconorg-2888	33	54	interests	interest	NOUN
fueconorg-2888	33	55	of	of	ADP
fueconorg-2888	33	56	others	other	NOUN
fueconorg-2888	33	57	in	in	ADP
fueconorg-2888	33	58	the	the	DET
fueconorg-2888	33	59	formation	formation	NOUN
fueconorg-2888	33	60	of	of	ADP
fueconorg-2888	33	61	judgments	judgment	NOUN
fueconorg-2888	33	62	.	.	PUNCT
fueconorg-2888	34	1	2	2	X
fueconorg-2888	34	2	.	.	X
fueconorg-2888	34	3	specifics	specific	NOUN
fueconorg-2888	34	4	of	of	ADP
fueconorg-2888	34	5	ensuring	ensure	VERB
fueconorg-2888	34	6	independence	independence	NOUN
fueconorg-2888	34	7	and	and	CCONJ
fueconorg-2888	34	8	objectivity	objectivity	NOUN
fueconorg-2888	34	9	of	of	ADP
fueconorg-2888	34	10	internal	internal	ADJ
fueconorg-2888	34	11	auditors	auditor	NOUN
fueconorg-2888	34	12	internal	internal	ADJ
fueconorg-2888	34	13	audit	audit	NOUN
fueconorg-2888	34	14	functions	function	NOUN
fueconorg-2888	34	15	in	in	ADP
fueconorg-2888	34	16	two	two	NUM
fueconorg-2888	34	17	ways	way	NOUN
fueconorg-2888	34	18	:	:	PUNCT
fueconorg-2888	34	19	(	(	PUNCT
fueconorg-2888	34	20	1	1	X
fueconorg-2888	34	21	)	)	PUNCT
fueconorg-2888	34	22	ex	ex	PRON
fueconorg-2888	34	23	post	post	NOUN
fueconorg-2888	34	24	–	–	PUNCT
fueconorg-2888	34	25	as	as	ADP
fueconorg-2888	34	26	a	a	DET
fueconorg-2888	34	27	provider	provider	NOUN
fueconorg-2888	34	28	of	of	ADP
fueconorg-2888	34	29	objective	objective	ADJ
fueconorg-2888	34	30	assurance	assurance	NOUN
fueconorg-2888	34	31	of	of	ADP
fueconorg-2888	34	32	efficiency	efficiency	NOUN
fueconorg-2888	34	33	and	and	CCONJ
fueconorg-2888	34	34	effectiveness	effectiveness	NOUN
fueconorg-2888	34	35	of	of	ADP
fueconorg-2888	34	36	operations	operation	NOUN
fueconorg-2888	34	37	,	,	PUNCT
fueconorg-2888	34	38	and	and	CCONJ
fueconorg-2888	34	39	(	(	PUNCT
fueconorg-2888	34	40	2	2	X
fueconorg-2888	34	41	)	)	PUNCT
fueconorg-2888	34	42	ex	ex	PRON
fueconorg-2888	34	43	ante	ante	NOUN
fueconorg-2888	34	44	–	–	PUNCT
fueconorg-2888	34	45	as	as	ADP
fueconorg-2888	34	46	a	a	DET
fueconorg-2888	34	47	catalyst	catalyst	NOUN
fueconorg-2888	34	48	for	for	ADP
fueconorg-2888	34	49	change	change	NOUN
fueconorg-2888	34	50	by	by	ADP
fueconorg-2888	34	51	providing	provide	VERB
fueconorg-2888	34	52	advice	advice	NOUN
fueconorg-2888	34	53	and	and	CCONJ
fueconorg-2888	34	54	guidance	guidance	NOUN
fueconorg-2888	34	55	in	in	ADP
fueconorg-2888	34	56	work	work	NOUN
fueconorg-2888	34	57	,	,	PUNCT
fueconorg-2888	34	58	which	which	PRON
fueconorg-2888	34	59	has	have	AUX
fueconorg-2888	34	60	provided	provide	VERB
fueconorg-2888	34	61	this	this	DET
fueconorg-2888	34	62	function	function	NOUN
fueconorg-2888	34	63	a	a	DET
fueconorg-2888	34	64	position	position	NOUN
fueconorg-2888	34	65	that	that	PRON
fueconorg-2888	34	66	provides	provide	VERB
fueconorg-2888	34	67	assistance	assistance	NOUN
fueconorg-2888	34	68	to	to	ADP
fueconorg-2888	34	69	all	all	DET
fueconorg-2888	34	70	other	other	ADJ
fueconorg-2888	34	71	participants	participant	NOUN
fueconorg-2888	34	72	in	in	ADP
fueconorg-2888	34	73	the	the	DET
fueconorg-2888	34	74	system	system	NOUN
fueconorg-2888	34	75	of	of	ADP
fueconorg-2888	34	76	corporate	corporate	ADJ
fueconorg-2888	34	77	governance	governance	NOUN
fueconorg-2888	34	78	,	,	PUNCT
fueconorg-2888	34	79	above	above	ADP
fueconorg-2888	34	80	all	all	PRON
fueconorg-2888	34	81	,	,	PUNCT
fueconorg-2888	34	82	management	management	NOUN
fueconorg-2888	34	83	.	.	PUNCT
fueconorg-2888	35	1	however	however	ADV
fueconorg-2888	35	2	,	,	PUNCT
fueconorg-2888	35	3	its	its	PRON
fueconorg-2888	35	4	dual	dual	ADJ
fueconorg-2888	35	5	role	role	NOUN
fueconorg-2888	35	6	and	and	CCONJ
fueconorg-2888	35	7	a	a	DET
fueconorg-2888	35	8	unique	unique	ADJ
fueconorg-2888	35	9	position	position	NOUN
fueconorg-2888	35	10	in	in	ADP
fueconorg-2888	35	11	the	the	DET
fueconorg-2888	35	12	company	company	NOUN
fueconorg-2888	35	13	are	be	AUX
fueconorg-2888	35	14	at	at	ADP
fueconorg-2888	35	15	the	the	DET
fueconorg-2888	35	16	same	same	ADJ
fueconorg-2888	35	17	time	time	NOUN
fueconorg-2888	35	18	the	the	DET
fueconorg-2888	35	19	cause	cause	NOUN
fueconorg-2888	35	20	of	of	ADP
fueconorg-2888	35	21	specifics	specific	NOUN
fueconorg-2888	35	22	of	of	ADP
fueconorg-2888	35	23	ensuring	ensure	VERB
fueconorg-2888	35	24	internal	internal	ADJ
fueconorg-2888	35	25	auditors	auditor	NOUN
fueconorg-2888	35	26	’	’	PART
fueconorg-2888	35	27	independence	independence	NOUN
fueconorg-2888	35	28	and	and	CCONJ
fueconorg-2888	35	29	objectivity	objectivity	NOUN
fueconorg-2888	35	30	.	.	PUNCT
fueconorg-2888	36	1	this	this	PRON
fueconorg-2888	36	2	is	be	AUX
fueconorg-2888	36	3	because	because	SCONJ
fueconorg-2888	36	4	internal	internal	ADJ
fueconorg-2888	36	5	auditors	auditor	NOUN
fueconorg-2888	36	6	,	,	PUNCT
fueconorg-2888	36	7	as	as	ADP
fueconorg-2888	36	8	company	company	NOUN
fueconorg-2888	36	9	employees	employee	NOUN
fueconorg-2888	36	10	,	,	PUNCT
fueconorg-2888	36	11	exercise	exercise	NOUN
fueconorg-2888	36	12	control	control	NOUN
fueconorg-2888	36	13	and	and	CCONJ
fueconorg-2888	36	14	provide	provide	VERB
fueconorg-2888	36	15	assurance	assurance	NOUN
fueconorg-2888	36	16	of	of	ADP
fueconorg-2888	36	17	the	the	DET
fueconorg-2888	36	18	adequacy	adequacy	NOUN
fueconorg-2888	36	19	of	of	ADP
fueconorg-2888	36	20	the	the	DET
fueconorg-2888	36	21	established	establish	VERB
fueconorg-2888	36	22	governance	governance	NOUN
fueconorg-2888	36	23	structure	structure	NOUN
fueconorg-2888	36	24	and	and	CCONJ
fueconorg-2888	36	25	business	business	NOUN
fueconorg-2888	36	26	activities	activity	NOUN
fueconorg-2888	36	27	.	.	PUNCT
fueconorg-2888	37	1	hence	hence	ADV
fueconorg-2888	37	2	,	,	PUNCT
fueconorg-2888	37	3	it	it	PRON
fueconorg-2888	37	4	is	be	AUX
fueconorg-2888	37	5	logical	logical	ADJ
fueconorg-2888	37	6	to	to	PART
fueconorg-2888	37	7	open	open	VERB
fueconorg-2888	37	8	a	a	DET
fueconorg-2888	37	9	number	number	NOUN
fueconorg-2888	37	10	of	of	ADP
fueconorg-2888	37	11	issues	issue	NOUN
fueconorg-2888	37	12	concerning	concern	VERB
fueconorg-2888	37	13	the	the	DET
fueconorg-2888	37	14	possibility	possibility	NOUN
fueconorg-2888	37	15	of	of	ADP
fueconorg-2888	37	16	internal	internal	ADJ
fueconorg-2888	37	17	auditors	auditor	NOUN
fueconorg-2888	37	18	to	to	PART
fueconorg-2888	37	19	independently	independently	ADV
fueconorg-2888	37	20	and	and	CCONJ
fueconorg-2888	37	21	objectively	objectively	ADV
fueconorg-2888	37	22	carry	carry	VERB
fueconorg-2888	37	23	out	out	ADP
fueconorg-2888	37	24	their	their	PRON
fueconorg-2888	37	25	activities	activity	NOUN
fueconorg-2888	37	26	.	.	PUNCT
fueconorg-2888	38	1	this	this	PRON
fueconorg-2888	38	2	primarily	primarily	ADV
fueconorg-2888	38	3	refers	refer	VERB
fueconorg-2888	38	4	to	to	ADP
fueconorg-2888	38	5	the	the	DET
fueconorg-2888	38	6	possibility	possibility	NOUN
fueconorg-2888	38	7	of	of	ADP
fueconorg-2888	38	8	threats	threat	NOUN
fueconorg-2888	38	9	from	from	ADP
fueconorg-2888	38	10	social	social	ADJ
fueconorg-2888	38	11	pressures	pressure	NOUN
fueconorg-2888	38	12	by	by	ADP
fueconorg-2888	38	13	the	the	DET
fueconorg-2888	38	14	company	company	NOUN
fueconorg-2888	38	15	management	management	NOUN
fueconorg-2888	38	16	,	,	PUNCT
fueconorg-2888	38	17	as	as	ADV
fueconorg-2888	38	18	well	well	ADV
fueconorg-2888	38	19	as	as	ADP
fueconorg-2888	38	20	those	those	PRON
fueconorg-2888	38	21	arising	arise	VERB
fueconorg-2888	38	22	from	from	ADP
fueconorg-2888	38	23	personal	personal	ADJ
fueconorg-2888	38	24	relationships	relationship	NOUN
fueconorg-2888	38	25	or	or	CCONJ
fueconorg-2888	38	26	intimacy	intimacy	NOUN
fueconorg-2888	38	27	,	,	PUNCT
fueconorg-2888	38	28	which	which	PRON
fueconorg-2888	38	29	is	be	AUX
fueconorg-2888	38	30	why	why	SCONJ
fueconorg-2888	38	31	internal	internal	ADJ
fueconorg-2888	38	32	auditors	auditor	NOUN
fueconorg-2888	38	33	can	can	AUX
fueconorg-2888	38	34	often	often	ADV
fueconorg-2888	38	35	be	be	AUX
fueconorg-2888	38	36	the	the	DET
fueconorg-2888	38	37	subjects	subject	NOUN
fueconorg-2888	38	38	of	of	ADP
fueconorg-2888	38	39	conflict	conflict	NOUN
fueconorg-2888	38	40	.	.	PUNCT
fueconorg-2888	39	1	also	also	ADV
fueconorg-2888	39	2	,	,	PUNCT
fueconorg-2888	39	3	practice	practice	NOUN
fueconorg-2888	39	4	has	have	AUX
fueconorg-2888	39	5	shown	show	VERB
fueconorg-2888	39	6	that	that	SCONJ
fueconorg-2888	39	7	company	company	NOUN
fueconorg-2888	39	8	managers	manager	NOUN
fueconorg-2888	39	9	require	require	VERB
fueconorg-2888	39	10	internal	internal	ADJ
fueconorg-2888	39	11	audit	audit	NOUN
fueconorg-2888	39	12	to	to	PART
fueconorg-2888	39	13	expand	expand	VERB
fueconorg-2888	39	14	its	its	PRON
fueconorg-2888	39	15	activities	activity	NOUN
fueconorg-2888	39	16	outside	outside	ADP
fueconorg-2888	39	17	the	the	DET
fueconorg-2888	39	18	scope	scope	NOUN
fueconorg-2888	39	19	of	of	ADP
fueconorg-2888	39	20	its	its	PRON
fueconorg-2888	39	21	work	work	NOUN
fueconorg-2888	39	22	,	,	PUNCT
fueconorg-2888	39	23	in	in	ADP
fueconorg-2888	39	24	order	order	NOUN
fueconorg-2888	39	25	to	to	PART
fueconorg-2888	39	26	compensate	compensate	VERB
fueconorg-2888	39	27	for	for	ADP
fueconorg-2888	39	28	the	the	DET
fueconorg-2888	39	29	loss	loss	NOUN
fueconorg-2888	39	30	of	of	ADP
fueconorg-2888	39	31	control	control	NOUN
fueconorg-2888	39	32	as	as	ADP
fueconorg-2888	39	33	a	a	DET
fueconorg-2888	39	34	result	result	NOUN
fueconorg-2888	39	35	of	of	ADP
fueconorg-2888	39	36	the	the	DET
fueconorg-2888	39	37	significant	significant	ADJ
fueconorg-2888	39	38	complexity	complexity	NOUN
fueconorg-2888	39	39	of	of	ADP
fueconorg-2888	39	40	234	234	NUM
fueconorg-2888	39	41	m.	m.	NOUN
fueconorg-2888	39	42	đorđević	đorđević	NOUN
fueconorg-2888	39	43	,	,	PUNCT
fueconorg-2888	39	44	t.	t.	PROPN
fueconorg-2888	39	45	đukić	đukić	PROPN
fueconorg-2888	39	46	operations	operation	NOUN
fueconorg-2888	39	47	(	(	PUNCT
fueconorg-2888	39	48	sarens	saren	NOUN
fueconorg-2888	39	49	and	and	CCONJ
fueconorg-2888	39	50	de	de	X
fueconorg-2888	39	51	beelde	beelde	ADJ
fueconorg-2888	39	52	,	,	PUNCT
fueconorg-2888	39	53	2006	2006	NUM
fueconorg-2888	39	54	)	)	PUNCT
fueconorg-2888	39	55	.	.	PUNCT
fueconorg-2888	40	1	internal	internal	ADJ
fueconorg-2888	40	2	auditors	auditor	NOUN
fueconorg-2888	40	3	are	be	AUX
fueconorg-2888	40	4	often	often	ADV
fueconorg-2888	40	5	treated	treat	VERB
fueconorg-2888	40	6	as	as	ADP
fueconorg-2888	40	7	their	their	PRON
fueconorg-2888	40	8	workers	worker	NOUN
fueconorg-2888	40	9	,	,	PUNCT
fueconorg-2888	40	10	who	who	PRON
fueconorg-2888	40	11	are	be	AUX
fueconorg-2888	40	12	expected	expect	VERB
fueconorg-2888	40	13	to	to	PART
fueconorg-2888	40	14	be	be	AUX
fueconorg-2888	40	15	involved	involve	VERB
fueconorg-2888	40	16	and	and	CCONJ
fueconorg-2888	40	17	provide	provide	VERB
fueconorg-2888	40	18	assistance	assistance	NOUN
fueconorg-2888	40	19	in	in	ADP
fueconorg-2888	40	20	performing	perform	VERB
fueconorg-2888	40	21	daily	daily	ADJ
fueconorg-2888	40	22	management	management	NOUN
fueconorg-2888	40	23	activities	activity	NOUN
fueconorg-2888	40	24	.	.	PUNCT
fueconorg-2888	41	1	it	it	PRON
fueconorg-2888	41	2	is	be	AUX
fueconorg-2888	41	3	also	also	ADV
fueconorg-2888	41	4	not	not	PART
fueconorg-2888	41	5	uncommon	uncommon	ADJ
fueconorg-2888	41	6	for	for	SCONJ
fueconorg-2888	41	7	managers	manager	NOUN
fueconorg-2888	41	8	to	to	PART
fueconorg-2888	41	9	perceive	perceive	VERB
fueconorg-2888	41	10	internal	internal	ADJ
fueconorg-2888	41	11	auditors	auditor	NOUN
fueconorg-2888	41	12	as	as	ADP
fueconorg-2888	41	13	partners	partner	NOUN
fueconorg-2888	41	14	with	with	ADP
fueconorg-2888	41	15	whom	whom	PRON
fueconorg-2888	41	16	they	they	PRON
fueconorg-2888	41	17	need	need	VERB
fueconorg-2888	41	18	to	to	PART
fueconorg-2888	41	19	work	work	VERB
fueconorg-2888	41	20	closely	closely	ADV
fueconorg-2888	41	21	to	to	PART
fueconorg-2888	41	22	achieve	achieve	VERB
fueconorg-2888	41	23	the	the	DET
fueconorg-2888	41	24	“	"	PUNCT
fueconorg-2888	41	25	common	common	ADJ
fueconorg-2888	41	26	goals	goal	NOUN
fueconorg-2888	41	27	”	"	PUNCT
fueconorg-2888	41	28	,	,	PUNCT
fueconorg-2888	41	29	rather	rather	ADV
fueconorg-2888	41	30	than	than	ADP
fueconorg-2888	41	31	a	a	DET
fueconorg-2888	41	32	function	function	NOUN
fueconorg-2888	41	33	that	that	PRON
fueconorg-2888	41	34	provides	provide	VERB
fueconorg-2888	41	35	assurance	assurance	NOUN
fueconorg-2888	41	36	of	of	ADP
fueconorg-2888	41	37	the	the	DET
fueconorg-2888	41	38	effectiveness	effectiveness	NOUN
fueconorg-2888	41	39	and	and	CCONJ
fueconorg-2888	41	40	efficiency	efficiency	NOUN
fueconorg-2888	41	41	of	of	ADP
fueconorg-2888	41	42	the	the	DET
fueconorg-2888	41	43	company	company	NOUN
fueconorg-2888	41	44	processes	process	NOUN
fueconorg-2888	41	45	(	(	PUNCT
fueconorg-2888	41	46	christopher	christopher	PROPN
fueconorg-2888	41	47	et	et	PROPN
fueconorg-2888	41	48	al	al	PROPN
fueconorg-2888	41	49	.	.	PROPN
fueconorg-2888	41	50	,	,	PUNCT
fueconorg-2888	41	51	2009	2009	NUM
fueconorg-2888	41	52	,	,	PUNCT
fueconorg-2888	41	53	p.	p.	NOUN
fueconorg-2888	41	54	208	208	NUM
fueconorg-2888	41	55	)	)	PUNCT
fueconorg-2888	41	56	.	.	PUNCT
fueconorg-2888	42	1	such	such	ADJ
fueconorg-2888	42	2	management	management	NOUN
fueconorg-2888	42	3	expectations	expectation	NOUN
fueconorg-2888	42	4	are	be	AUX
fueconorg-2888	42	5	certainly	certainly	ADV
fueconorg-2888	42	6	a	a	DET
fueconorg-2888	42	7	serious	serious	ADJ
fueconorg-2888	42	8	threat	threat	NOUN
fueconorg-2888	42	9	to	to	ADP
fueconorg-2888	42	10	internal	internal	ADJ
fueconorg-2888	42	11	auditors	auditor	NOUN
fueconorg-2888	42	12	’	’	PART
fueconorg-2888	42	13	independent	independent	ADJ
fueconorg-2888	42	14	and	and	CCONJ
fueconorg-2888	42	15	objective	objective	ADJ
fueconorg-2888	42	16	performance	performance	NOUN
fueconorg-2888	42	17	of	of	ADP
fueconorg-2888	42	18	activities	activity	NOUN
fueconorg-2888	42	19	within	within	ADP
fueconorg-2888	42	20	the	the	DET
fueconorg-2888	42	21	scope	scope	NOUN
fueconorg-2888	42	22	of	of	ADP
fueconorg-2888	42	23	their	their	PRON
fueconorg-2888	42	24	work	work	NOUN
fueconorg-2888	42	25	.	.	PUNCT
fueconorg-2888	43	1	besides	besides	SCONJ
fueconorg-2888	43	2	,	,	PUNCT
fueconorg-2888	43	3	the	the	DET
fueconorg-2888	43	4	fact	fact	NOUN
fueconorg-2888	43	5	is	be	AUX
fueconorg-2888	43	6	that	that	SCONJ
fueconorg-2888	43	7	,	,	PUNCT
fueconorg-2888	43	8	by	by	ADP
fueconorg-2888	43	9	providing	provide	VERB
fueconorg-2888	43	10	consulting	consulting	NOUN
fueconorg-2888	43	11	services	service	NOUN
fueconorg-2888	43	12	,	,	PUNCT
fueconorg-2888	43	13	internal	internal	ADJ
fueconorg-2888	43	14	audit	audit	NOUN
fueconorg-2888	43	15	obtains	obtain	VERB
fueconorg-2888	43	16	a	a	DET
fueconorg-2888	43	17	strategically	strategically	ADV
fueconorg-2888	43	18	important	important	ADJ
fueconorg-2888	43	19	position	position	NOUN
fueconorg-2888	43	20	in	in	ADP
fueconorg-2888	43	21	the	the	DET
fueconorg-2888	43	22	company	company	NOUN
fueconorg-2888	43	23	,	,	PUNCT
fueconorg-2888	43	24	as	as	SCONJ
fueconorg-2888	43	25	it	it	PRON
fueconorg-2888	43	26	applies	apply	VERB
fueconorg-2888	43	27	a	a	DET
fueconorg-2888	43	28	proactive	proactive	ADJ
fueconorg-2888	43	29	approach	approach	NOUN
fueconorg-2888	43	30	to	to	ADP
fueconorg-2888	43	31	the	the	DET
fueconorg-2888	43	32	management	management	NOUN
fueconorg-2888	43	33	process	process	NOUN
fueconorg-2888	43	34	.	.	PUNCT
fueconorg-2888	44	1	this	this	PRON
fueconorg-2888	44	2	,	,	PUNCT
fueconorg-2888	44	3	however	however	ADV
fueconorg-2888	44	4	,	,	PUNCT
fueconorg-2888	44	5	may	may	AUX
fueconorg-2888	44	6	cause	cause	VERB
fueconorg-2888	44	7	internal	internal	ADJ
fueconorg-2888	44	8	auditors	auditor	NOUN
fueconorg-2888	44	9	’	'	PUNCT
fueconorg-2888	44	10	bias	bias	NOUN
fueconorg-2888	44	11	,	,	PUNCT
fueconorg-2888	44	12	because	because	SCONJ
fueconorg-2888	44	13	,	,	PUNCT
fueconorg-2888	44	14	quite	quite	ADV
fueconorg-2888	44	15	often	often	ADV
fueconorg-2888	44	16	,	,	PUNCT
fueconorg-2888	44	17	auditors	auditor	NOUN
fueconorg-2888	44	18	need	need	VERB
fueconorg-2888	44	19	to	to	PART
fueconorg-2888	44	20	provide	provide	VERB
fueconorg-2888	44	21	assurance	assurance	NOUN
fueconorg-2888	44	22	on	on	ADP
fueconorg-2888	44	23	the	the	DET
fueconorg-2888	44	24	efficiency	efficiency	NOUN
fueconorg-2888	44	25	and	and	CCONJ
fueconorg-2888	44	26	effectiveness	effectiveness	NOUN
fueconorg-2888	44	27	of	of	ADP
fueconorg-2888	44	28	a	a	DET
fueconorg-2888	44	29	process	process	NOUN
fueconorg-2888	44	30	or	or	CCONJ
fueconorg-2888	44	31	activity	activity	NOUN
fueconorg-2888	44	32	for	for	ADP
fueconorg-2888	44	33	which	which	PRON
fueconorg-2888	44	34	they	they	PRON
fueconorg-2888	44	35	previously	previously	ADV
fueconorg-2888	44	36	made	make	VERB
fueconorg-2888	44	37	a	a	DET
fueconorg-2888	44	38	recommendation	recommendation	NOUN
fueconorg-2888	44	39	for	for	ADP
fueconorg-2888	44	40	improvement	improvement	NOUN
fueconorg-2888	44	41	.	.	PUNCT
fueconorg-2888	45	1	nevertheless	nevertheless	ADV
fueconorg-2888	45	2	,	,	PUNCT
fueconorg-2888	45	3	although	although	SCONJ
fueconorg-2888	45	4	this	this	DET
fueconorg-2888	45	5	view	view	NOUN
fueconorg-2888	45	6	is	be	AUX
fueconorg-2888	45	7	completely	completely	ADV
fueconorg-2888	45	8	logical	logical	ADJ
fueconorg-2888	45	9	and	and	CCONJ
fueconorg-2888	45	10	relevant	relevant	ADJ
fueconorg-2888	45	11	,	,	PUNCT
fueconorg-2888	45	12	numerous	numerous	ADJ
fueconorg-2888	45	13	studies	study	NOUN
fueconorg-2888	45	14	show	show	VERB
fueconorg-2888	45	15	that	that	SCONJ
fueconorg-2888	45	16	internal	internal	ADJ
fueconorg-2888	45	17	auditors	auditor	NOUN
fueconorg-2888	45	18	do	do	AUX
fueconorg-2888	45	19	not	not	PART
fueconorg-2888	45	20	fully	fully	ADV
fueconorg-2888	45	21	agree	agree	VERB
fueconorg-2888	45	22	with	with	ADP
fueconorg-2888	45	23	it	it	PRON
fueconorg-2888	45	24	.	.	PUNCT
fueconorg-2888	46	1	paape	paape	NOUN
fueconorg-2888	46	2	et	et	PROPN
fueconorg-2888	46	3	al	al	PROPN
fueconorg-2888	46	4	.	.	PROPN
fueconorg-2888	47	1	(	(	PUNCT
fueconorg-2888	47	2	2003	2003	NUM
fueconorg-2888	47	3	)	)	PUNCT
fueconorg-2888	47	4	explored	explore	VERB
fueconorg-2888	47	5	the	the	DET
fueconorg-2888	47	6	role	role	NOUN
fueconorg-2888	47	7	of	of	ADP
fueconorg-2888	47	8	internal	internal	ADJ
fueconorg-2888	47	9	audit	audit	NOUN
fueconorg-2888	47	10	in	in	ADP
fueconorg-2888	47	11	15	15	NUM
fueconorg-2888	47	12	european	european	ADJ
fueconorg-2888	47	13	countries	country	NOUN
fueconorg-2888	47	14	,	,	PUNCT
fueconorg-2888	47	15	and	and	CCONJ
fueconorg-2888	47	16	found	find	VERB
fueconorg-2888	47	17	that	that	SCONJ
fueconorg-2888	47	18	61	61	NUM
fueconorg-2888	47	19	%	%	NOUN
fueconorg-2888	47	20	of	of	ADP
fueconorg-2888	47	21	surveyed	survey	VERB
fueconorg-2888	47	22	internal	internal	ADJ
fueconorg-2888	47	23	auditors	auditor	NOUN
fueconorg-2888	47	24	disagreed	disagree	VERB
fueconorg-2888	47	25	with	with	ADP
fueconorg-2888	47	26	the	the	DET
fueconorg-2888	47	27	suggestion	suggestion	NOUN
fueconorg-2888	47	28	that	that	SCONJ
fueconorg-2888	47	29	they	they	PRON
fueconorg-2888	47	30	would	would	AUX
fueconorg-2888	47	31	significantly	significantly	ADV
fueconorg-2888	47	32	preserve	preserve	VERB
fueconorg-2888	47	33	their	their	PRON
fueconorg-2888	47	34	independence	independence	NOUN
fueconorg-2888	47	35	if	if	SCONJ
fueconorg-2888	47	36	they	they	PRON
fueconorg-2888	47	37	did	do	AUX
fueconorg-2888	47	38	not	not	PART
fueconorg-2888	47	39	accept	accept	VERB
fueconorg-2888	47	40	advisory	advisory	ADJ
fueconorg-2888	47	41	role	role	NOUN
fueconorg-2888	47	42	.	.	PUNCT
fueconorg-2888	48	1	also	also	ADV
fueconorg-2888	48	2	,	,	PUNCT
fueconorg-2888	48	3	research	research	NOUN
fueconorg-2888	48	4	by	by	ADP
fueconorg-2888	48	5	ahmad	ahmad	PROPN
fueconorg-2888	48	6	and	and	CCONJ
fueconorg-2888	48	7	taylor	taylor	PROPN
fueconorg-2888	48	8	(	(	PUNCT
fueconorg-2888	48	9	2009	2009	NUM
fueconorg-2888	48	10	)	)	PUNCT
fueconorg-2888	48	11	has	have	AUX
fueconorg-2888	48	12	shown	show	VERB
fueconorg-2888	48	13	that	that	SCONJ
fueconorg-2888	48	14	internal	internal	ADJ
fueconorg-2888	48	15	auditors	auditor	NOUN
fueconorg-2888	48	16	do	do	AUX
fueconorg-2888	48	17	not	not	PART
fueconorg-2888	48	18	find	find	VERB
fueconorg-2888	48	19	a	a	DET
fueconorg-2888	48	20	significant	significant	ADJ
fueconorg-2888	48	21	link	link	NOUN
fueconorg-2888	48	22	between	between	ADP
fueconorg-2888	48	23	the	the	DET
fueconorg-2888	48	24	occurrence	occurrence	NOUN
fueconorg-2888	48	25	of	of	ADP
fueconorg-2888	48	26	the	the	DET
fueconorg-2888	48	27	conflict	conflict	NOUN
fueconorg-2888	48	28	,	,	PUNCT
fueconorg-2888	48	29	on	on	ADP
fueconorg-2888	48	30	the	the	DET
fueconorg-2888	48	31	one	one	NUM
fueconorg-2888	48	32	hand	hand	NOUN
fueconorg-2888	48	33	,	,	PUNCT
fueconorg-2888	48	34	and	and	CCONJ
fueconorg-2888	48	35	carrying	carry	VERB
fueconorg-2888	48	36	a	a	DET
fueconorg-2888	48	37	double	double	ADJ
fueconorg-2888	48	38	role	role	NOUN
fueconorg-2888	48	39	,	,	PUNCT
fueconorg-2888	48	40	on	on	ADP
fueconorg-2888	48	41	the	the	DET
fueconorg-2888	48	42	other	other	ADJ
fueconorg-2888	48	43	.	.	PUNCT
fueconorg-2888	49	1	peurs	peur	NOUN
fueconorg-2888	49	2	(	(	PUNCT
fueconorg-2888	49	3	2004	2004	NUM
fueconorg-2888	49	4	)	)	PUNCT
fueconorg-2888	49	5	dealt	deal	VERB
fueconorg-2888	49	6	with	with	ADP
fueconorg-2888	49	7	the	the	DET
fueconorg-2888	49	8	similar	similar	ADJ
fueconorg-2888	49	9	topic	topic	NOUN
fueconorg-2888	49	10	and	and	CCONJ
fueconorg-2888	49	11	found	find	VERB
fueconorg-2888	49	12	that	that	SCONJ
fueconorg-2888	49	13	most	most	ADJ
fueconorg-2888	49	14	respondents	respondent	NOUN
fueconorg-2888	49	15	did	do	AUX
fueconorg-2888	49	16	not	not	PART
fueconorg-2888	49	17	see	see	VERB
fueconorg-2888	49	18	as	as	ADP
fueconorg-2888	49	19	a	a	DET
fueconorg-2888	49	20	problem	problem	NOUN
fueconorg-2888	49	21	at	at	ADP
fueconorg-2888	49	22	the	the	DET
fueconorg-2888	49	23	same	same	ADJ
fueconorg-2888	49	24	time	time	NOUN
fueconorg-2888	49	25	assisting	assist	VERB
fueconorg-2888	49	26	company	company	NOUN
fueconorg-2888	49	27	management	management	NOUN
fueconorg-2888	49	28	and	and	CCONJ
fueconorg-2888	49	29	independent	independent	ADJ
fueconorg-2888	49	30	assessment	assessment	NOUN
fueconorg-2888	49	31	of	of	ADP
fueconorg-2888	49	32	the	the	DET
fueconorg-2888	49	33	management	management	NOUN
fueconorg-2888	49	34	process	process	NOUN
fueconorg-2888	49	35	.	.	PUNCT
fueconorg-2888	50	1	what	what	PRON
fueconorg-2888	50	2	is	be	AUX
fueconorg-2888	50	3	more	more	ADJ
fueconorg-2888	50	4	,	,	PUNCT
fueconorg-2888	50	5	the	the	DET
fueconorg-2888	50	6	perception	perception	NOUN
fueconorg-2888	50	7	of	of	ADP
fueconorg-2888	50	8	internal	internal	ADJ
fueconorg-2888	50	9	auditors	auditor	NOUN
fueconorg-2888	50	10	themselves	themselves	PRON
fueconorg-2888	50	11	,	,	PUNCT
fueconorg-2888	50	12	that	that	SCONJ
fueconorg-2888	50	13	their	their	PRON
fueconorg-2888	50	14	independence	independence	NOUN
fueconorg-2888	50	15	and	and	CCONJ
fueconorg-2888	50	16	objectivity	objectivity	NOUN
fueconorg-2888	50	17	are	be	AUX
fueconorg-2888	50	18	compromised	compromise	VERB
fueconorg-2888	50	19	by	by	ADP
fueconorg-2888	50	20	performing	perform	VERB
fueconorg-2888	50	21	dual	dual	ADJ
fueconorg-2888	50	22	roles	role	NOUN
fueconorg-2888	50	23	,	,	PUNCT
fueconorg-2888	50	24	is	be	AUX
fueconorg-2888	50	25	caused	cause	VERB
fueconorg-2888	50	26	by	by	ADP
fueconorg-2888	50	27	multiple	multiple	ADJ
fueconorg-2888	50	28	factors	factor	NOUN
fueconorg-2888	50	29	:	:	PUNCT
fueconorg-2888	50	30	the	the	DET
fueconorg-2888	50	31	nature	nature	NOUN
fueconorg-2888	50	32	of	of	ADP
fueconorg-2888	50	33	consulting	consulting	NOUN
fueconorg-2888	50	34	activities	activity	NOUN
fueconorg-2888	50	35	carried	carry	VERB
fueconorg-2888	50	36	out	out	ADP
fueconorg-2888	50	37	,	,	PUNCT
fueconorg-2888	50	38	the	the	DET
fueconorg-2888	50	39	existing	exist	VERB
fueconorg-2888	50	40	ownership	ownership	NOUN
fueconorg-2888	50	41	structure	structure	NOUN
fueconorg-2888	50	42	of	of	ADP
fueconorg-2888	50	43	the	the	DET
fueconorg-2888	50	44	company	company	NOUN
fueconorg-2888	50	45	in	in	ADP
fueconorg-2888	50	46	which	which	PRON
fueconorg-2888	50	47	they	they	PRON
fueconorg-2888	50	48	work	work	VERB
fueconorg-2888	50	49	,	,	PUNCT
fueconorg-2888	50	50	the	the	DET
fueconorg-2888	50	51	established	establish	VERB
fueconorg-2888	50	52	system	system	NOUN
fueconorg-2888	50	53	of	of	ADP
fueconorg-2888	50	54	management	management	NOUN
fueconorg-2888	50	55	,	,	PUNCT
fueconorg-2888	50	56	and	and	CCONJ
fueconorg-2888	50	57	others	other	NOUN
fueconorg-2888	50	58	.	.	PUNCT
fueconorg-2888	51	1	this	this	PRON
fueconorg-2888	51	2	is	be	AUX
fueconorg-2888	51	3	confirmed	confirm	VERB
fueconorg-2888	51	4	by	by	ADP
fueconorg-2888	51	5	research	research	NOUN
fueconorg-2888	51	6	conducted	conduct	VERB
fueconorg-2888	51	7	by	by	ADP
fueconorg-2888	51	8	selim	selim	PROPN
fueconorg-2888	51	9	et	et	PROPN
fueconorg-2888	51	10	al	al	PROPN
fueconorg-2888	51	11	.	.	PROPN
fueconorg-2888	52	1	(	(	PUNCT
fueconorg-2888	52	2	2009	2009	NUM
fueconorg-2888	52	3	)	)	PUNCT
fueconorg-2888	52	4	,	,	PUNCT
fueconorg-2888	52	5	in	in	ADP
fueconorg-2888	52	6	which	which	PRON
fueconorg-2888	52	7	they	they	PRON
fueconorg-2888	52	8	performed	perform	VERB
fueconorg-2888	52	9	a	a	DET
fueconorg-2888	52	10	comparative	comparative	ADJ
fueconorg-2888	52	11	analysis	analysis	NOUN
fueconorg-2888	52	12	of	of	ADP
fueconorg-2888	52	13	the	the	DET
fueconorg-2888	52	14	extent	extent	NOUN
fueconorg-2888	52	15	to	to	PART
fueconorg-2888	52	16	which	which	PRON
fueconorg-2888	52	17	internal	internal	ADJ
fueconorg-2888	52	18	audit	audit	NOUN
fueconorg-2888	52	19	in	in	ADP
fueconorg-2888	52	20	companies	company	NOUN
fueconorg-2888	52	21	in	in	ADP
fueconorg-2888	52	22	ireland	ireland	PROPN
fueconorg-2888	52	23	and	and	CCONJ
fueconorg-2888	52	24	italy	italy	PROPN
fueconorg-2888	52	25	is	be	AUX
fueconorg-2888	52	26	involved	involve	VERB
fueconorg-2888	52	27	in	in	ADP
fueconorg-2888	52	28	providing	provide	VERB
fueconorg-2888	52	29	advisory	advisory	ADJ
fueconorg-2888	52	30	services	service	NOUN
fueconorg-2888	52	31	and	and	CCONJ
fueconorg-2888	52	32	its	its	PRON
fueconorg-2888	52	33	impact	impact	NOUN
fueconorg-2888	52	34	on	on	ADP
fueconorg-2888	52	35	,	,	PUNCT
fueconorg-2888	52	36	among	among	ADP
fueconorg-2888	52	37	other	other	ADJ
fueconorg-2888	52	38	things	thing	NOUN
fueconorg-2888	52	39	,	,	PUNCT
fueconorg-2888	52	40	independence	independence	NOUN
fueconorg-2888	52	41	and	and	CCONJ
fueconorg-2888	52	42	objectivity	objectivity	NOUN
fueconorg-2888	52	43	.	.	PUNCT
fueconorg-2888	53	1	the	the	DET
fueconorg-2888	53	2	results	result	NOUN
fueconorg-2888	53	3	showed	show	VERB
fueconorg-2888	53	4	that	that	SCONJ
fueconorg-2888	53	5	36	36	NUM
fueconorg-2888	53	6	%	%	NOUN
fueconorg-2888	53	7	of	of	ADP
fueconorg-2888	53	8	respondents	respondent	NOUN
fueconorg-2888	53	9	in	in	ADP
fueconorg-2888	53	10	italy	italy	PROPN
fueconorg-2888	53	11	believed	believe	VERB
fueconorg-2888	53	12	that	that	SCONJ
fueconorg-2888	53	13	,	,	PUNCT
fueconorg-2888	53	14	by	by	ADP
fueconorg-2888	53	15	providing	provide	VERB
fueconorg-2888	53	16	advisory	advisory	ADJ
fueconorg-2888	53	17	services	service	NOUN
fueconorg-2888	53	18	,	,	PUNCT
fueconorg-2888	53	19	internal	internal	ADJ
fueconorg-2888	53	20	audit	audit	NOUN
fueconorg-2888	53	21	is	be	AUX
fueconorg-2888	53	22	able	able	ADJ
fueconorg-2888	53	23	to	to	PART
fueconorg-2888	53	24	increase	increase	VERB
fueconorg-2888	53	25	its	its	PRON
fueconorg-2888	53	26	independence	independence	NOUN
fueconorg-2888	53	27	and	and	CCONJ
fueconorg-2888	53	28	objectivity	objectivity	NOUN
fueconorg-2888	53	29	,	,	PUNCT
fueconorg-2888	53	30	while	while	SCONJ
fueconorg-2888	53	31	38	38	NUM
fueconorg-2888	53	32	%	%	NOUN
fueconorg-2888	53	33	of	of	ADP
fueconorg-2888	53	34	respondents	respondent	NOUN
fueconorg-2888	53	35	in	in	ADP
fueconorg-2888	53	36	ireland	ireland	PROPN
fueconorg-2888	53	37	had	have	VERB
fueconorg-2888	53	38	a	a	DET
fueconorg-2888	53	39	different	different	ADJ
fueconorg-2888	53	40	opinion	opinion	NOUN
fueconorg-2888	53	41	–	–	PUNCT
fueconorg-2888	53	42	dual	dual	ADJ
fueconorg-2888	53	43	role	role	NOUN
fueconorg-2888	53	44	decreases	decrease	VERB
fueconorg-2888	53	45	independence	independence	NOUN
fueconorg-2888	53	46	and	and	CCONJ
fueconorg-2888	53	47	objectivity	objectivity	NOUN
fueconorg-2888	53	48	.	.	PUNCT
fueconorg-2888	54	1	also	also	ADV
fueconorg-2888	54	2	,	,	PUNCT
fueconorg-2888	54	3	64	64	NUM
fueconorg-2888	54	4	%	%	NOUN
fueconorg-2888	54	5	of	of	ADP
fueconorg-2888	54	6	respondents	respondent	NOUN
fueconorg-2888	54	7	in	in	ADP
fueconorg-2888	54	8	ireland	ireland	NOUN
fueconorg-2888	54	9	considered	consider	VERB
fueconorg-2888	54	10	that	that	SCONJ
fueconorg-2888	54	11	the	the	DET
fueconorg-2888	54	12	risk	risk	NOUN
fueconorg-2888	54	13	of	of	ADP
fueconorg-2888	54	14	conflict	conflict	NOUN
fueconorg-2888	54	15	of	of	ADP
fueconorg-2888	54	16	interest	interest	NOUN
fueconorg-2888	54	17	largely	largely	ADV
fueconorg-2888	54	18	stems	stem	VERB
fueconorg-2888	54	19	precisely	precisely	ADV
fueconorg-2888	54	20	from	from	ADP
fueconorg-2888	54	21	the	the	DET
fueconorg-2888	54	22	dual	dual	ADJ
fueconorg-2888	54	23	role	role	NOUN
fueconorg-2888	54	24	of	of	ADP
fueconorg-2888	54	25	internal	internal	ADJ
fueconorg-2888	54	26	audit	audit	NOUN
fueconorg-2888	54	27	,	,	PUNCT
fueconorg-2888	54	28	while	while	SCONJ
fueconorg-2888	54	29	51	51	NUM
fueconorg-2888	54	30	%	%	NOUN
fueconorg-2888	54	31	of	of	ADP
fueconorg-2888	54	32	respondents	respondent	NOUN
fueconorg-2888	54	33	in	in	ADP
fueconorg-2888	54	34	italy	italy	PROPN
fueconorg-2888	54	35	believed	believe	VERB
fueconorg-2888	54	36	that	that	SCONJ
fueconorg-2888	54	37	this	this	DET
fueconorg-2888	54	38	role	role	NOUN
fueconorg-2888	54	39	has	have	VERB
fueconorg-2888	54	40	no	no	DET
fueconorg-2888	54	41	effect	effect	NOUN
fueconorg-2888	54	42	on	on	ADP
fueconorg-2888	54	43	the	the	DET
fueconorg-2888	54	44	achieved	achieve	VERB
fueconorg-2888	54	45	independence	independence	NOUN
fueconorg-2888	54	46	and	and	CCONJ
fueconorg-2888	54	47	objectivity	objectivity	NOUN
fueconorg-2888	54	48	.	.	PUNCT
fueconorg-2888	55	1	the	the	DET
fueconorg-2888	55	2	authors	author	NOUN
fueconorg-2888	55	3	explained	explain	VERB
fueconorg-2888	55	4	the	the	DET
fueconorg-2888	55	5	observed	observe	VERB
fueconorg-2888	55	6	differences	difference	NOUN
fueconorg-2888	55	7	by	by	ADP
fueconorg-2888	55	8	the	the	DET
fueconorg-2888	55	9	fact	fact	NOUN
fueconorg-2888	55	10	that	that	SCONJ
fueconorg-2888	55	11	internal	internal	ADJ
fueconorg-2888	55	12	auditors	auditor	NOUN
fueconorg-2888	55	13	in	in	ADP
fueconorg-2888	55	14	ireland	ireland	PROPN
fueconorg-2888	55	15	are	be	AUX
fueconorg-2888	55	16	involved	involve	VERB
fueconorg-2888	55	17	in	in	ADP
fueconorg-2888	55	18	providing	provide	VERB
fueconorg-2888	55	19	advisory	advisory	ADJ
fueconorg-2888	55	20	services	service	NOUN
fueconorg-2888	55	21	related	relate	VERB
fueconorg-2888	55	22	to	to	ADP
fueconorg-2888	55	23	a	a	DET
fueconorg-2888	55	24	wide	wide	ADJ
fueconorg-2888	55	25	range	range	NOUN
fueconorg-2888	55	26	of	of	ADP
fueconorg-2888	55	27	activities	activity	NOUN
fueconorg-2888	55	28	in	in	ADP
fueconorg-2888	55	29	the	the	DET
fueconorg-2888	55	30	company	company	NOUN
fueconorg-2888	55	31	,	,	PUNCT
fueconorg-2888	55	32	as	as	SCONJ
fueconorg-2888	55	33	opposed	oppose	VERB
fueconorg-2888	55	34	to	to	ADP
fueconorg-2888	55	35	auditors	auditor	NOUN
fueconorg-2888	55	36	in	in	ADP
fueconorg-2888	55	37	italy	italy	PROPN
fueconorg-2888	55	38	,	,	PUNCT
fueconorg-2888	55	39	who	who	PRON
fueconorg-2888	55	40	traditionally	traditionally	ADV
fueconorg-2888	55	41	focus	focus	VERB
fueconorg-2888	55	42	on	on	ADP
fueconorg-2888	55	43	financial	financial	ADJ
fueconorg-2888	55	44	audit	audit	NOUN
fueconorg-2888	55	45	.	.	PUNCT
fueconorg-2888	56	1	also	also	ADV
fueconorg-2888	56	2	,	,	PUNCT
fueconorg-2888	56	3	italy	italy	PROPN
fueconorg-2888	56	4	has	have	VERB
fueconorg-2888	56	5	a	a	DET
fueconorg-2888	56	6	greater	great	ADJ
fueconorg-2888	56	7	number	number	NOUN
fueconorg-2888	56	8	of	of	ADP
fueconorg-2888	56	9	the	the	DET
fueconorg-2888	56	10	so	so	ADV
fueconorg-2888	56	11	-	-	PUNCT
fueconorg-2888	56	12	called	call	VERB
fueconorg-2888	56	13	family	family	NOUN
fueconorg-2888	56	14	businesses	business	NOUN
fueconorg-2888	56	15	,	,	PUNCT
fueconorg-2888	56	16	so	so	ADV
fueconorg-2888	56	17	,	,	PUNCT
fueconorg-2888	56	18	besides	besides	SCONJ
fueconorg-2888	56	19	the	the	DET
fueconorg-2888	56	20	generally	generally	ADV
fueconorg-2888	56	21	lower	low	ADJ
fueconorg-2888	56	22	concern	concern	NOUN
fueconorg-2888	56	23	about	about	ADP
fueconorg-2888	56	24	achieving	achieve	VERB
fueconorg-2888	56	25	independence	independence	NOUN
fueconorg-2888	56	26	and	and	CCONJ
fueconorg-2888	56	27	objectivity	objectivity	NOUN
fueconorg-2888	56	28	,	,	PUNCT
fueconorg-2888	56	29	the	the	DET
fueconorg-2888	56	30	existence	existence	NOUN
fueconorg-2888	56	31	of	of	ADP
fueconorg-2888	56	32	personal	personal	ADJ
fueconorg-2888	56	33	/	/	SYM
fueconorg-2888	56	34	family	family	NOUN
fueconorg-2888	56	35	relationships	relationship	NOUN
fueconorg-2888	56	36	is	be	AUX
fueconorg-2888	56	37	another	another	DET
fueconorg-2888	56	38	reason	reason	NOUN
fueconorg-2888	56	39	.	.	PUNCT
fueconorg-2888	57	1	however	however	ADV
fueconorg-2888	57	2	,	,	PUNCT
fueconorg-2888	57	3	despite	despite	SCONJ
fueconorg-2888	57	4	the	the	DET
fueconorg-2888	57	5	beliefs	belief	NOUN
fueconorg-2888	57	6	of	of	ADP
fueconorg-2888	57	7	internal	internal	ADJ
fueconorg-2888	57	8	auditors	auditor	NOUN
fueconorg-2888	57	9	that	that	SCONJ
fueconorg-2888	57	10	providing	provide	VERB
fueconorg-2888	57	11	consulting	consulting	NOUN
fueconorg-2888	57	12	services	service	NOUN
fueconorg-2888	57	13	is	be	AUX
fueconorg-2888	57	14	not	not	PART
fueconorg-2888	57	15	a	a	DET
fueconorg-2888	57	16	factor	factor	NOUN
fueconorg-2888	57	17	impairing	impair	VERB
fueconorg-2888	57	18	their	their	PRON
fueconorg-2888	57	19	independence	independence	NOUN
fueconorg-2888	57	20	and	and	CCONJ
fueconorg-2888	57	21	objectivity	objectivity	NOUN
fueconorg-2888	57	22	,	,	PUNCT
fueconorg-2888	57	23	research	research	NOUN
fueconorg-2888	57	24	by	by	ADP
fueconorg-2888	57	25	brody	brody	PROPN
fueconorg-2888	57	26	and	and	CCONJ
fueconorg-2888	57	27	lowe	lowe	PROPN
fueconorg-2888	57	28	(	(	PUNCT
fueconorg-2888	57	29	2000	2000	NUM
fueconorg-2888	57	30	)	)	PUNCT
fueconorg-2888	57	31	suggests	suggest	VERB
fueconorg-2888	57	32	otherwise	otherwise	ADV
fueconorg-2888	57	33	.	.	PUNCT
fueconorg-2888	58	1	the	the	DET
fueconorg-2888	58	2	purpose	purpose	NOUN
fueconorg-2888	58	3	of	of	ADP
fueconorg-2888	58	4	their	their	PRON
fueconorg-2888	58	5	study	study	NOUN
fueconorg-2888	58	6	was	be	AUX
fueconorg-2888	58	7	to	to	PART
fueconorg-2888	58	8	determine	determine	VERB
fueconorg-2888	58	9	the	the	DET
fueconorg-2888	58	10	way	way	NOUN
fueconorg-2888	58	11	in	in	ADP
fueconorg-2888	58	12	which	which	PRON
fueconorg-2888	58	13	internal	internal	ADJ
fueconorg-2888	58	14	auditors	auditor	NOUN
fueconorg-2888	58	15	perceive	perceive	VERB
fueconorg-2888	58	16	their	their	PRON
fueconorg-2888	58	17	advisory	advisory	ADJ
fueconorg-2888	58	18	role	role	NOUN
fueconorg-2888	58	19	–	–	PUNCT
fueconorg-2888	58	20	as	as	ADP
fueconorg-2888	58	21	something	something	PRON
fueconorg-2888	58	22	that	that	PRON
fueconorg-2888	58	23	should	should	AUX
fueconorg-2888	58	24	provide	provide	VERB
fueconorg-2888	58	25	objective	objective	ADJ
fueconorg-2888	58	26	independence	independence	NOUN
fueconorg-2888	58	27	and	and	CCONJ
fueconorg-2888	58	28	objectivity	objectivity	NOUN
fueconorg-2888	58	29	of	of	ADP
fueconorg-2888	58	30	internal	internal	ADJ
fueconorg-2888	58	31	auditors	auditor	NOUN
fueconorg-2888	58	32	as	as	ADP
fueconorg-2888	58	33	deteminants	deteminant	NOUN
fueconorg-2888	58	34	of	of	ADP
fueconorg-2888	58	35	their	their	PRON
fueconorg-2888	58	36	effectiveness	effectiveness	NOUN
fueconorg-2888	58	37	235	235	NUM
fueconorg-2888	58	38	information	information	NOUN
fueconorg-2888	58	39	to	to	ADP
fueconorg-2888	58	40	managers	manager	NOUN
fueconorg-2888	58	41	,	,	PUNCT
fueconorg-2888	58	42	or	or	CCONJ
fueconorg-2888	58	43	as	as	ADP
fueconorg-2888	58	44	service	service	NOUN
fueconorg-2888	58	45	that	that	PRON
fueconorg-2888	58	46	should	should	AUX
fueconorg-2888	58	47	provide	provide	VERB
fueconorg-2888	58	48	solutions	solution	NOUN
fueconorg-2888	58	49	in	in	ADP
fueconorg-2888	58	50	the	the	DET
fueconorg-2888	58	51	best	good	ADJ
fueconorg-2888	58	52	interest	interest	NOUN
fueconorg-2888	58	53	of	of	ADP
fueconorg-2888	58	54	the	the	DET
fueconorg-2888	58	55	company	company	NOUN
fueconorg-2888	58	56	.	.	PUNCT
fueconorg-2888	59	1	in	in	ADP
fueconorg-2888	59	2	this	this	DET
fueconorg-2888	59	3	sense	sense	NOUN
fueconorg-2888	59	4	,	,	PUNCT
fueconorg-2888	59	5	their	their	PRON
fueconorg-2888	59	6	research	research	NOUN
fueconorg-2888	59	7	focused	focus	VERB
fueconorg-2888	59	8	on	on	ADP
fueconorg-2888	59	9	assessing	assess	VERB
fueconorg-2888	59	10	the	the	DET
fueconorg-2888	59	11	level	level	NOUN
fueconorg-2888	59	12	of	of	ADP
fueconorg-2888	59	13	the	the	DET
fueconorg-2888	59	14	achieved	achieve	VERB
fueconorg-2888	59	15	objectivity	objectivity	NOUN
fueconorg-2888	59	16	of	of	ADP
fueconorg-2888	59	17	internal	internal	ADJ
fueconorg-2888	59	18	auditors	auditor	NOUN
fueconorg-2888	59	19	in	in	ADP
fueconorg-2888	59	20	the	the	DET
fueconorg-2888	59	21	process	process	NOUN
fueconorg-2888	59	22	of	of	ADP
fueconorg-2888	59	23	company	company	NOUN
fueconorg-2888	59	24	acquisition	acquisition	NOUN
fueconorg-2888	59	25	.	.	PUNCT
fueconorg-2888	60	1	the	the	DET
fueconorg-2888	60	2	results	result	NOUN
fueconorg-2888	60	3	showed	show	VERB
fueconorg-2888	60	4	that	that	SCONJ
fueconorg-2888	60	5	the	the	DET
fueconorg-2888	60	6	reasoning	reasoning	NOUN
fueconorg-2888	60	7	of	of	ADP
fueconorg-2888	60	8	internal	internal	ADJ
fueconorg-2888	60	9	auditors	auditor	NOUN
fueconorg-2888	60	10	varied	vary	VERB
fueconorg-2888	60	11	significantly	significantly	ADV
fueconorg-2888	60	12	depending	depend	VERB
fueconorg-2888	60	13	on	on	ADP
fueconorg-2888	60	14	whether	whether	SCONJ
fueconorg-2888	60	15	they	they	PRON
fueconorg-2888	60	16	worked	work	VERB
fueconorg-2888	60	17	in	in	ADP
fueconorg-2888	60	18	a	a	DET
fueconorg-2888	60	19	company	company	NOUN
fueconorg-2888	60	20	that	that	PRON
fueconorg-2888	60	21	was	be	AUX
fueconorg-2888	60	22	a	a	DET
fueconorg-2888	60	23	buyer	buyer	NOUN
fueconorg-2888	60	24	or	or	CCONJ
fueconorg-2888	60	25	a	a	DET
fueconorg-2888	60	26	seller	seller	NOUN
fueconorg-2888	60	27	.	.	PUNCT
fueconorg-2888	61	1	specifically	specifically	ADV
fueconorg-2888	61	2	,	,	PUNCT
fueconorg-2888	61	3	the	the	DET
fueconorg-2888	61	4	study	study	NOUN
fueconorg-2888	61	5	has	have	AUX
fueconorg-2888	61	6	found	find	VERB
fueconorg-2888	61	7	that	that	SCONJ
fueconorg-2888	61	8	most	most	ADJ
fueconorg-2888	61	9	internal	internal	ADJ
fueconorg-2888	61	10	auditors	auditor	NOUN
fueconorg-2888	61	11	(	(	PUNCT
fueconorg-2888	61	12	67.76	67.76	NUM
fueconorg-2888	61	13	%	%	NOUN
fueconorg-2888	61	14	)	)	PUNCT
fueconorg-2888	61	15	,	,	PUNCT
fueconorg-2888	61	16	which	which	PRON
fueconorg-2888	61	17	were	be	AUX
fueconorg-2888	61	18	in	in	ADP
fueconorg-2888	61	19	the	the	DET
fueconorg-2888	61	20	process	process	NOUN
fueconorg-2888	61	21	of	of	ADP
fueconorg-2888	61	22	negotiations	negotiation	NOUN
fueconorg-2888	61	23	on	on	ADP
fueconorg-2888	61	24	the	the	DET
fueconorg-2888	61	25	side	side	NOUN
fueconorg-2888	61	26	of	of	ADP
fueconorg-2888	61	27	the	the	DET
fueconorg-2888	61	28	buying	buying	NOUN
fueconorg-2888	61	29	company	company	NOUN
fueconorg-2888	61	30	,	,	PUNCT
fueconorg-2888	61	31	overestimated	overestimate	VERB
fueconorg-2888	61	32	the	the	DET
fueconorg-2888	61	33	likelihood	likelihood	NOUN
fueconorg-2888	61	34	of	of	ADP
fueconorg-2888	61	35	inventory	inventory	NOUN
fueconorg-2888	61	36	obsolescence	obsolescence	NOUN
fueconorg-2888	61	37	to	to	PART
fueconorg-2888	61	38	achieve	achieve	VERB
fueconorg-2888	61	39	lower	low	ADJ
fueconorg-2888	61	40	prices	price	NOUN
fueconorg-2888	61	41	,	,	PUNCT
fueconorg-2888	61	42	as	as	SCONJ
fueconorg-2888	61	43	opposed	oppose	VERB
fueconorg-2888	61	44	to	to	ADP
fueconorg-2888	61	45	internal	internal	ADJ
fueconorg-2888	61	46	auditors	auditor	NOUN
fueconorg-2888	61	47	on	on	ADP
fueconorg-2888	61	48	the	the	DET
fueconorg-2888	61	49	side	side	NOUN
fueconorg-2888	61	50	of	of	ADP
fueconorg-2888	61	51	the	the	DET
fueconorg-2888	61	52	seller	seller	NOUN
fueconorg-2888	61	53	(	(	PUNCT
fueconorg-2888	61	54	37.31	37.31	NUM
fueconorg-2888	61	55	%	%	NOUN
fueconorg-2888	61	56	)	)	PUNCT
fueconorg-2888	61	57	.	.	PUNCT
fueconorg-2888	62	1	this	this	DET
fueconorg-2888	62	2	data	datum	NOUN
fueconorg-2888	62	3	indicates	indicate	VERB
fueconorg-2888	62	4	that	that	SCONJ
fueconorg-2888	62	5	internal	internal	ADJ
fueconorg-2888	62	6	auditors	auditor	NOUN
fueconorg-2888	62	7	are	be	AUX
fueconorg-2888	62	8	biased	biased	ADJ
fueconorg-2888	62	9	and	and	CCONJ
fueconorg-2888	62	10	prone	prone	ADJ
fueconorg-2888	62	11	to	to	ADP
fueconorg-2888	62	12	satisfying	satisfy	VERB
fueconorg-2888	62	13	the	the	DET
fueconorg-2888	62	14	interests	interest	NOUN
fueconorg-2888	62	15	of	of	ADP
fueconorg-2888	62	16	their	their	PRON
fueconorg-2888	62	17	company	company	NOUN
fueconorg-2888	62	18	,	,	PUNCT
fueconorg-2888	62	19	following	follow	VERB
fueconorg-2888	62	20	that	that	SCONJ
fueconorg-2888	62	21	the	the	DET
fueconorg-2888	62	22	provision	provision	NOUN
fueconorg-2888	62	23	of	of	ADP
fueconorg-2888	62	24	consulting	consulting	NOUN
fueconorg-2888	62	25	services	service	NOUN
fueconorg-2888	62	26	makes	make	VERB
fueconorg-2888	62	27	them	they	PRON
fueconorg-2888	62	28	unable	unable	ADJ
fueconorg-2888	62	29	to	to	PART
fueconorg-2888	62	30	maintain	maintain	VERB
fueconorg-2888	62	31	their	their	PRON
fueconorg-2888	62	32	independence	independence	NOUN
fueconorg-2888	62	33	and	and	CCONJ
fueconorg-2888	62	34	objectivity	objectivity	NOUN
fueconorg-2888	62	35	.	.	PUNCT
fueconorg-2888	63	1	that	that	SCONJ
fueconorg-2888	63	2	this	this	PRON
fueconorg-2888	63	3	is	be	AUX
fueconorg-2888	63	4	not	not	PART
fueconorg-2888	63	5	an	an	DET
fueconorg-2888	63	6	isolated	isolated	ADJ
fueconorg-2888	63	7	case	case	NOUN
fueconorg-2888	63	8	is	be	AUX
fueconorg-2888	63	9	proven	prove	VERB
fueconorg-2888	63	10	by	by	ADP
fueconorg-2888	63	11	the	the	DET
fueconorg-2888	63	12	results	result	NOUN
fueconorg-2888	63	13	of	of	ADP
fueconorg-2888	63	14	research	research	NOUN
fueconorg-2888	63	15	conducted	conduct	VERB
fueconorg-2888	63	16	by	by	ADP
fueconorg-2888	63	17	dickins	dickin	NOUN
fueconorg-2888	63	18	and	and	CCONJ
fueconorg-2888	63	19	o’reilly	o’reilly	ADV
fueconorg-2888	63	20	’s	’s	PART
fueconorg-2888	63	21	(	(	PUNCT
fueconorg-2888	63	22	2009	2009	NUM
fueconorg-2888	63	23	)	)	PUNCT
fueconorg-2888	63	24	,	,	PUNCT
fueconorg-2888	63	25	according	accord	VERB
fueconorg-2888	63	26	to	to	ADP
fueconorg-2888	63	27	which	which	PRON
fueconorg-2888	63	28	89	89	NUM
fueconorg-2888	63	29	%	%	NOUN
fueconorg-2888	63	30	of	of	ADP
fueconorg-2888	63	31	99	99	NUM
fueconorg-2888	63	32	audit	audit	NOUN
fueconorg-2888	63	33	managers	manager	NOUN
fueconorg-2888	63	34	at	at	ADP
fueconorg-2888	63	35	us	us	PROPN
fueconorg-2888	63	36	companies	company	NOUN
fueconorg-2888	63	37	were	be	AUX
fueconorg-2888	63	38	involved	involve	VERB
fueconorg-2888	63	39	in	in	ADP
fueconorg-2888	63	40	various	various	ADJ
fueconorg-2888	63	41	forms	form	NOUN
fueconorg-2888	63	42	of	of	ADP
fueconorg-2888	63	43	compensation	compensation	NOUN
fueconorg-2888	63	44	packages	package	NOUN
fueconorg-2888	63	45	.	.	PUNCT
fueconorg-2888	64	1	bearing	bear	VERB
fueconorg-2888	64	2	in	in	ADP
fueconorg-2888	64	3	mind	mind	NOUN
fueconorg-2888	64	4	that	that	SCONJ
fueconorg-2888	64	5	compensation	compensation	NOUN
fueconorg-2888	64	6	packages	package	NOUN
fueconorg-2888	64	7	are	be	AUX
fueconorg-2888	64	8	conditioned	condition	VERB
fueconorg-2888	64	9	not	not	PART
fueconorg-2888	64	10	only	only	ADV
fueconorg-2888	64	11	by	by	ADP
fueconorg-2888	64	12	the	the	DET
fueconorg-2888	64	13	overall	overall	ADJ
fueconorg-2888	64	14	results	result	NOUN
fueconorg-2888	64	15	of	of	ADP
fueconorg-2888	64	16	company	company	NOUN
fueconorg-2888	64	17	operations	operation	NOUN
fueconorg-2888	64	18	,	,	PUNCT
fueconorg-2888	64	19	but	but	CCONJ
fueconorg-2888	64	20	also	also	ADV
fueconorg-2888	64	21	the	the	DET
fueconorg-2888	64	22	achieved	achieve	VERB
fueconorg-2888	64	23	internal	internal	ADJ
fueconorg-2888	64	24	audit	audit	NOUN
fueconorg-2888	64	25	performance	performance	NOUN
fueconorg-2888	64	26	,	,	PUNCT
fueconorg-2888	64	27	bias	bias	NOUN
fueconorg-2888	64	28	of	of	ADP
fueconorg-2888	64	29	internal	internal	ADJ
fueconorg-2888	64	30	auditors	auditor	NOUN
fueconorg-2888	64	31	in	in	ADP
fueconorg-2888	64	32	performing	perform	VERB
fueconorg-2888	64	33	activities	activity	NOUN
fueconorg-2888	64	34	is	be	AUX
fueconorg-2888	64	35	quite	quite	ADV
fueconorg-2888	64	36	logical	logical	ADJ
fueconorg-2888	64	37	.	.	PUNCT
fueconorg-2888	65	1	in	in	ADP
fueconorg-2888	65	2	addition	addition	NOUN
fueconorg-2888	65	3	to	to	ADP
fueconorg-2888	65	4	the	the	DET
fueconorg-2888	65	5	dual	dual	ADJ
fueconorg-2888	65	6	function	function	NOUN
fueconorg-2888	65	7	they	they	PRON
fueconorg-2888	65	8	have	have	VERB
fueconorg-2888	65	9	,	,	PUNCT
fueconorg-2888	65	10	specificity	specificity	NOUN
fueconorg-2888	65	11	of	of	ADP
fueconorg-2888	65	12	ensuring	ensure	VERB
fueconorg-2888	65	13	independence	independence	NOUN
fueconorg-2888	65	14	and	and	CCONJ
fueconorg-2888	65	15	objectivity	objectivity	NOUN
fueconorg-2888	65	16	of	of	ADP
fueconorg-2888	65	17	internal	internal	ADJ
fueconorg-2888	65	18	auditors	auditor	NOUN
fueconorg-2888	65	19	resides	reside	VERB
fueconorg-2888	65	20	in	in	ADP
fueconorg-2888	65	21	the	the	DET
fueconorg-2888	65	22	fact	fact	NOUN
fueconorg-2888	65	23	that	that	SCONJ
fueconorg-2888	65	24	,	,	PUNCT
fueconorg-2888	65	25	not	not	PART
fueconorg-2888	65	26	infrequently	infrequently	ADV
fueconorg-2888	65	27	,	,	PUNCT
fueconorg-2888	65	28	internal	internal	ADJ
fueconorg-2888	65	29	audit	audit	NOUN
fueconorg-2888	65	30	is	be	AUX
fueconorg-2888	65	31	the	the	DET
fueconorg-2888	65	32	starting	starting	NOUN
fueconorg-2888	65	33	point	point	NOUN
fueconorg-2888	65	34	,	,	PUNCT
fueconorg-2888	65	35	i.e.	i.e.	X
fueconorg-2888	65	36	“	"	PUNCT
fueconorg-2888	65	37	springboard	springboard	NOUN
fueconorg-2888	65	38	”	"	PUNCT
fueconorg-2888	65	39	for	for	ADP
fueconorg-2888	65	40	higher	high	ADJ
fueconorg-2888	65	41	management	management	NOUN
fueconorg-2888	65	42	positions	position	NOUN
fueconorg-2888	65	43	.	.	PUNCT
fueconorg-2888	66	1	research	research	NOUN
fueconorg-2888	66	2	by	by	ADP
fueconorg-2888	66	3	goodwin	goodwin	PROPN
fueconorg-2888	66	4	and	and	CCONJ
fueconorg-2888	66	5	yeo	yeo	PROPN
fueconorg-2888	66	6	(	(	PUNCT
fueconorg-2888	66	7	2001	2001	NUM
fueconorg-2888	66	8	)	)	PUNCT
fueconorg-2888	66	9	shows	show	VERB
fueconorg-2888	66	10	that	that	SCONJ
fueconorg-2888	66	11	43	43	NUM
fueconorg-2888	66	12	%	%	NOUN
fueconorg-2888	66	13	of	of	ADP
fueconorg-2888	66	14	respondents	respondent	NOUN
fueconorg-2888	66	15	,	,	PUNCT
fueconorg-2888	66	16	chief	chief	ADJ
fueconorg-2888	66	17	audit	audit	NOUN
fueconorg-2888	66	18	executives	executive	NOUN
fueconorg-2888	66	19	in	in	ADP
fueconorg-2888	66	20	enterprises	enterprise	NOUN
fueconorg-2888	66	21	in	in	ADP
fueconorg-2888	66	22	singapore	singapore	PROPN
fueconorg-2888	66	23	,	,	PUNCT
fueconorg-2888	66	24	confirm	confirm	VERB
fueconorg-2888	66	25	the	the	DET
fueconorg-2888	66	26	practice	practice	NOUN
fueconorg-2888	66	27	,	,	PUNCT
fueconorg-2888	66	28	while	while	SCONJ
fueconorg-2888	66	29	in	in	ADP
fueconorg-2888	66	30	the	the	DET
fueconorg-2888	66	31	us	us	PROPN
fueconorg-2888	66	32	,	,	PUNCT
fueconorg-2888	66	33	the	the	DET
fueconorg-2888	66	34	situation	situation	NOUN
fueconorg-2888	66	35	is	be	AUX
fueconorg-2888	66	36	such	such	ADJ
fueconorg-2888	66	37	in	in	ADP
fueconorg-2888	66	38	more	more	ADJ
fueconorg-2888	66	39	than	than	ADP
fueconorg-2888	66	40	half	half	NOUN
fueconorg-2888	66	41	of	of	ADP
fueconorg-2888	66	42	publicly	publicly	ADV
fueconorg-2888	66	43	listed	list	VERB
fueconorg-2888	66	44	companies	company	NOUN
fueconorg-2888	66	45	(	(	PUNCT
fueconorg-2888	66	46	rose	rise	VERB
fueconorg-2888	66	47	et	et	PROPN
fueconorg-2888	66	48	al	al	PROPN
fueconorg-2888	66	49	.	.	PROPN
fueconorg-2888	66	50	,	,	PUNCT
fueconorg-2888	66	51	2013	2013	NUM
fueconorg-2888	66	52	)	)	PUNCT
fueconorg-2888	66	53	.	.	PUNCT
fueconorg-2888	67	1	also	also	ADV
fueconorg-2888	67	2	,	,	PUNCT
fueconorg-2888	67	3	research	research	NOUN
fueconorg-2888	67	4	by	by	ADP
fueconorg-2888	67	5	christopher	christopher	PROPN
fueconorg-2888	67	6	et	et	PROPN
fueconorg-2888	67	7	al	al	PROPN
fueconorg-2888	67	8	.	.	PROPN
fueconorg-2888	68	1	(	(	PUNCT
fueconorg-2888	68	2	2009	2009	NUM
fueconorg-2888	68	3	)	)	PUNCT
fueconorg-2888	68	4	shows	show	VERB
fueconorg-2888	68	5	that	that	SCONJ
fueconorg-2888	68	6	56	56	NUM
fueconorg-2888	68	7	%	%	NOUN
fueconorg-2888	68	8	of	of	ADP
fueconorg-2888	68	9	internal	internal	ADJ
fueconorg-2888	68	10	auditors	auditor	NOUN
fueconorg-2888	68	11	in	in	ADP
fueconorg-2888	68	12	australian	australian	ADJ
fueconorg-2888	68	13	companies	company	NOUN
fueconorg-2888	68	14	believe	believe	VERB
fueconorg-2888	68	15	that	that	SCONJ
fueconorg-2888	68	16	the	the	DET
fueconorg-2888	68	17	appointment	appointment	NOUN
fueconorg-2888	68	18	of	of	ADP
fueconorg-2888	68	19	internal	internal	ADJ
fueconorg-2888	68	20	auditors	auditor	NOUN
fueconorg-2888	68	21	to	to	ADP
fueconorg-2888	68	22	higher	high	ADJ
fueconorg-2888	68	23	managerial	managerial	ADJ
fueconorg-2888	68	24	positions	position	NOUN
fueconorg-2888	68	25	is	be	AUX
fueconorg-2888	68	26	,	,	PUNCT
fueconorg-2888	68	27	in	in	ADP
fueconorg-2888	68	28	fact	fact	NOUN
fueconorg-2888	68	29	,	,	PUNCT
fueconorg-2888	68	30	a	a	DET
fueconorg-2888	68	31	reflection	reflection	NOUN
fueconorg-2888	68	32	of	of	ADP
fueconorg-2888	68	33	the	the	DET
fueconorg-2888	68	34	business	business	NOUN
fueconorg-2888	68	35	culture	culture	NOUN
fueconorg-2888	68	36	.	.	PUNCT
fueconorg-2888	69	1	an	an	DET
fueconorg-2888	69	2	argument	argument	NOUN
fueconorg-2888	69	3	for	for	ADP
fueconorg-2888	69	4	this	this	DET
fueconorg-2888	69	5	practice	practice	NOUN
fueconorg-2888	69	6	is	be	AUX
fueconorg-2888	69	7	that	that	SCONJ
fueconorg-2888	69	8	internal	internal	ADJ
fueconorg-2888	69	9	auditors	auditor	NOUN
fueconorg-2888	69	10	carry	carry	VERB
fueconorg-2888	69	11	out	out	ADP
fueconorg-2888	69	12	their	their	PRON
fueconorg-2888	69	13	assurance	assurance	NOUN
fueconorg-2888	69	14	and	and	CCONJ
fueconorg-2888	69	15	consultation	consultation	NOUN
fueconorg-2888	69	16	role	role	NOUN
fueconorg-2888	69	17	in	in	ADP
fueconorg-2888	69	18	a	a	DET
fueconorg-2888	69	19	number	number	NOUN
fueconorg-2888	69	20	of	of	ADP
fueconorg-2888	69	21	different	different	ADJ
fueconorg-2888	69	22	company	company	NOUN
fueconorg-2888	69	23	functions	function	NOUN
fueconorg-2888	69	24	,	,	PUNCT
fueconorg-2888	69	25	which	which	PRON
fueconorg-2888	69	26	includes	include	VERB
fueconorg-2888	69	27	a	a	DET
fueconorg-2888	69	28	good	good	ADJ
fueconorg-2888	69	29	knowledge	knowledge	NOUN
fueconorg-2888	69	30	of	of	ADP
fueconorg-2888	69	31	how	how	SCONJ
fueconorg-2888	69	32	to	to	PART
fueconorg-2888	69	33	perform	perform	VERB
fueconorg-2888	69	34	the	the	DET
fueconorg-2888	69	35	activities	activity	NOUN
fueconorg-2888	69	36	and	and	CCONJ
fueconorg-2888	69	37	manage	manage	VERB
fueconorg-2888	69	38	these	these	DET
fueconorg-2888	69	39	functions	function	NOUN
fueconorg-2888	69	40	.	.	PUNCT
fueconorg-2888	70	1	appointing	appoint	VERB
fueconorg-2888	70	2	managers	manager	NOUN
fueconorg-2888	70	3	,	,	PUNCT
fueconorg-2888	70	4	who	who	PRON
fueconorg-2888	70	5	,	,	PUNCT
fueconorg-2888	70	6	based	base	VERB
fueconorg-2888	70	7	on	on	ADP
fueconorg-2888	70	8	previous	previous	ADJ
fueconorg-2888	70	9	experience	experience	NOUN
fueconorg-2888	70	10	in	in	ADP
fueconorg-2888	70	11	internal	internal	ADJ
fueconorg-2888	70	12	audit	audit	NOUN
fueconorg-2888	70	13	,	,	PUNCT
fueconorg-2888	70	14	stand	stand	VERB
fueconorg-2888	70	15	for	for	ADP
fueconorg-2888	70	16	well	well	ADV
fueconorg-2888	70	17	-	-	PUNCT
fueconorg-2888	70	18	trained	train	VERB
fueconorg-2888	70	19	staff	staff	NOUN
fueconorg-2888	70	20	,	,	PUNCT
fueconorg-2888	70	21	with	with	ADP
fueconorg-2888	70	22	an	an	DET
fueconorg-2888	70	23	excellent	excellent	ADJ
fueconorg-2888	70	24	understanding	understanding	NOUN
fueconorg-2888	70	25	of	of	ADP
fueconorg-2888	70	26	almost	almost	ADV
fueconorg-2888	70	27	the	the	DET
fueconorg-2888	70	28	entire	entire	ADJ
fueconorg-2888	70	29	company	company	NOUN
fueconorg-2888	70	30	operations	operation	NOUN
fueconorg-2888	70	31	,	,	PUNCT
fueconorg-2888	70	32	is	be	AUX
fueconorg-2888	70	33	certainly	certainly	ADV
fueconorg-2888	70	34	a	a	DET
fueconorg-2888	70	35	significant	significant	ADJ
fueconorg-2888	70	36	benefit	benefit	NOUN
fueconorg-2888	70	37	for	for	ADP
fueconorg-2888	70	38	the	the	DET
fueconorg-2888	70	39	company	company	NOUN
fueconorg-2888	70	40	.	.	PUNCT
fueconorg-2888	71	1	however	however	ADV
fueconorg-2888	71	2	,	,	PUNCT
fueconorg-2888	71	3	this	this	PRON
fueconorg-2888	71	4	may	may	AUX
fueconorg-2888	71	5	in	in	ADP
fueconorg-2888	71	6	turn	turn	NOUN
fueconorg-2888	71	7	lead	lead	VERB
fueconorg-2888	71	8	to	to	ADP
fueconorg-2888	71	9	a	a	DET
fueconorg-2888	71	10	number	number	NOUN
fueconorg-2888	71	11	of	of	ADP
fueconorg-2888	71	12	risks	risk	NOUN
fueconorg-2888	71	13	to	to	ADP
fueconorg-2888	71	14	the	the	DET
fueconorg-2888	71	15	achievement	achievement	NOUN
fueconorg-2888	71	16	of	of	ADP
fueconorg-2888	71	17	independence	independence	NOUN
fueconorg-2888	71	18	and	and	CCONJ
fueconorg-2888	71	19	objectivity	objectivity	NOUN
fueconorg-2888	71	20	of	of	ADP
fueconorg-2888	71	21	internal	internal	ADJ
fueconorg-2888	71	22	auditors	auditor	NOUN
fueconorg-2888	71	23	.	.	PUNCT
fueconorg-2888	72	1	more	more	ADV
fueconorg-2888	72	2	specifically	specifically	ADV
fueconorg-2888	72	3	,	,	PUNCT
fueconorg-2888	72	4	it	it	PRON
fueconorg-2888	72	5	is	be	AUX
fueconorg-2888	72	6	a	a	DET
fueconorg-2888	72	7	reasonable	reasonable	ADJ
fueconorg-2888	72	8	assumption	assumption	NOUN
fueconorg-2888	72	9	that	that	SCONJ
fueconorg-2888	72	10	internal	internal	ADJ
fueconorg-2888	72	11	auditors	auditor	NOUN
fueconorg-2888	72	12	will	will	AUX
fueconorg-2888	72	13	,	,	PUNCT
fueconorg-2888	72	14	to	to	ADP
fueconorg-2888	72	15	some	some	DET
fueconorg-2888	72	16	extent	extent	NOUN
fueconorg-2888	72	17	,	,	PUNCT
fueconorg-2888	72	18	be	be	AUX
fueconorg-2888	72	19	biased	bias	VERB
fueconorg-2888	72	20	in	in	ADP
fueconorg-2888	72	21	carrying	carry	VERB
fueconorg-2888	72	22	out	out	ADP
fueconorg-2888	72	23	their	their	PRON
fueconorg-2888	72	24	activities	activity	NOUN
fueconorg-2888	72	25	,	,	PUNCT
fueconorg-2888	72	26	bearing	bear	VERB
fueconorg-2888	72	27	in	in	ADP
fueconorg-2888	72	28	mind	mind	NOUN
fueconorg-2888	72	29	that	that	SCONJ
fueconorg-2888	72	30	the	the	DET
fueconorg-2888	72	31	audited	audit	VERB
fueconorg-2888	72	32	entity	entity	NOUN
fueconorg-2888	72	33	has	have	VERB
fueconorg-2888	72	34	concrete	concrete	ADJ
fueconorg-2888	72	35	plans	plan	NOUN
fueconorg-2888	72	36	to	to	PART
fueconorg-2888	72	37	develop	develop	VERB
fueconorg-2888	72	38	their	their	PRON
fueconorg-2888	72	39	careers	career	NOUN
fueconorg-2888	72	40	.	.	PUNCT
fueconorg-2888	73	1	independence	independence	NOUN
fueconorg-2888	73	2	and	and	CCONJ
fueconorg-2888	73	3	objectivity	objectivity	NOUN
fueconorg-2888	73	4	is	be	AUX
fueconorg-2888	73	5	surely	surely	ADV
fueconorg-2888	73	6	brought	bring	VERB
fueconorg-2888	73	7	into	into	ADP
fueconorg-2888	73	8	question	question	NOUN
fueconorg-2888	73	9	as	as	ADP
fueconorg-2888	73	10	a	a	DET
fueconorg-2888	73	11	result	result	NOUN
fueconorg-2888	73	12	of	of	ADP
fueconorg-2888	73	13	internal	internal	ADJ
fueconorg-2888	73	14	auditors	auditor	NOUN
fueconorg-2888	73	15	’	'	PUNCT
fueconorg-2888	73	16	desire	desire	NOUN
fueconorg-2888	73	17	“	"	PUNCT
fueconorg-2888	73	18	not	not	PART
fueconorg-2888	73	19	to	to	PART
fueconorg-2888	73	20	compromise	compromise	VERB
fueconorg-2888	73	21	their	their	PRON
fueconorg-2888	73	22	relationship	relationship	NOUN
fueconorg-2888	73	23	with	with	ADP
fueconorg-2888	73	24	the	the	DET
fueconorg-2888	73	25	counterparts	counterpart	NOUN
fueconorg-2888	73	26	and	and	CCONJ
fueconorg-2888	73	27	not	not	PART
fueconorg-2888	73	28	to	to	PART
fueconorg-2888	73	29	be	be	AUX
fueconorg-2888	73	30	characterized	characterize	VERB
fueconorg-2888	73	31	as	as	ADP
fueconorg-2888	73	32	unreliable	unreliable	ADJ
fueconorg-2888	73	33	and	and	CCONJ
fueconorg-2888	73	34	untrustworthy	untrustworthy	ADJ
fueconorg-2888	73	35	colleagues	colleague	NOUN
fueconorg-2888	73	36	”	"	PUNCT
fueconorg-2888	73	37	(	(	PUNCT
fueconorg-2888	73	38	rose	rise	VERB
fueconorg-2888	73	39	et	et	PROPN
fueconorg-2888	73	40	al	al	PROPN
fueconorg-2888	73	41	.	.	PROPN
fueconorg-2888	73	42	,	,	PUNCT
fueconorg-2888	73	43	2013	2013	NUM
fueconorg-2888	73	44	,	,	PUNCT
fueconorg-2888	73	45	p.	p.	NOUN
fueconorg-2888	73	46	1008	1008	NUM
fueconorg-2888	73	47	)	)	PUNCT
fueconorg-2888	73	48	.	.	PUNCT
fueconorg-2888	74	1	in	in	ADP
fueconorg-2888	74	2	addition	addition	NOUN
fueconorg-2888	74	3	,	,	PUNCT
fueconorg-2888	74	4	internal	internal	ADJ
fueconorg-2888	74	5	auditors	auditor	NOUN
fueconorg-2888	74	6	hoping	hope	VERB
fueconorg-2888	74	7	or	or	CCONJ
fueconorg-2888	74	8	expecting	expect	VERB
fueconorg-2888	74	9	to	to	PART
fueconorg-2888	74	10	move	move	VERB
fueconorg-2888	74	11	to	to	ADP
fueconorg-2888	74	12	senior	senior	ADJ
fueconorg-2888	74	13	management	management	NOUN
fueconorg-2888	74	14	functions	function	NOUN
fueconorg-2888	74	15	are	be	AUX
fueconorg-2888	74	16	not	not	PART
fueconorg-2888	74	17	sufficiently	sufficiently	ADV
fueconorg-2888	74	18	interested	interested	ADJ
fueconorg-2888	74	19	to	to	PART
fueconorg-2888	74	20	adequately	adequately	ADV
fueconorg-2888	74	21	carry	carry	VERB
fueconorg-2888	74	22	out	out	ADP
fueconorg-2888	74	23	their	their	PRON
fueconorg-2888	74	24	activities	activity	NOUN
fueconorg-2888	74	25	and	and	CCONJ
fueconorg-2888	74	26	show	show	VERB
fueconorg-2888	74	27	no	no	DET
fueconorg-2888	74	28	initiative	initiative	NOUN
fueconorg-2888	74	29	to	to	PART
fueconorg-2888	74	30	improve	improve	VERB
fueconorg-2888	74	31	audit	audit	NOUN
fueconorg-2888	74	32	quality	quality	NOUN
fueconorg-2888	74	33	.	.	PUNCT
fueconorg-2888	75	1	3	3	X
fueconorg-2888	75	2	.	.	X
fueconorg-2888	75	3	efforts	effort	NOUN
fueconorg-2888	75	4	to	to	PART
fueconorg-2888	75	5	ensure	ensure	VERB
fueconorg-2888	75	6	independence	independence	NOUN
fueconorg-2888	75	7	and	and	CCONJ
fueconorg-2888	75	8	objectivity	objectivity	NOUN
fueconorg-2888	75	9	the	the	DET
fueconorg-2888	75	10	fact	fact	NOUN
fueconorg-2888	75	11	that	that	SCONJ
fueconorg-2888	75	12	only	only	ADV
fueconorg-2888	75	13	independent	independent	ADJ
fueconorg-2888	75	14	and	and	CCONJ
fueconorg-2888	75	15	objective	objective	ADJ
fueconorg-2888	75	16	internal	internal	ADJ
fueconorg-2888	75	17	audit	audit	NOUN
fueconorg-2888	75	18	may	may	AUX
fueconorg-2888	75	19	produce	produce	VERB
fueconorg-2888	75	20	corresponding	corresponding	ADJ
fueconorg-2888	75	21	effects	effect	NOUN
fueconorg-2888	75	22	fully	fully	ADV
fueconorg-2888	75	23	justifies	justify	VERB
fueconorg-2888	75	24	the	the	DET
fueconorg-2888	75	25	iia	iia	NOUN
fueconorg-2888	75	26	efforts	effort	NOUN
fueconorg-2888	75	27	to	to	PART
fueconorg-2888	75	28	,	,	PUNCT
fueconorg-2888	75	29	by	by	ADP
fueconorg-2888	75	30	making	make	VERB
fueconorg-2888	75	31	a	a	DET
fueconorg-2888	75	32	significant	significant	ADJ
fueconorg-2888	75	33	number	number	NOUN
fueconorg-2888	75	34	of	of	ADP
fueconorg-2888	75	35	standards	standard	NOUN
fueconorg-2888	75	36	and	and	CCONJ
fueconorg-2888	75	37	related	relate	VERB
fueconorg-2888	75	38	practical	practical	ADJ
fueconorg-2888	75	39	advice	advice	NOUN
fueconorg-2888	75	40	,	,	PUNCT
fueconorg-2888	75	41	ensure	ensure	VERB
fueconorg-2888	75	42	compliance	compliance	NOUN
fueconorg-2888	75	43	with	with	ADP
fueconorg-2888	75	44	these	these	DET
fueconorg-2888	75	45	concepts	concept	NOUN
fueconorg-2888	75	46	.	.	PUNCT
fueconorg-2888	76	1	thus	thus	ADV
fueconorg-2888	76	2	,	,	PUNCT
fueconorg-2888	76	3	the	the	DET
fueconorg-2888	76	4	standard	standard	ADJ
fueconorg-2888	76	5	1100	1100	NUM
fueconorg-2888	76	6	states	state	NOUN
fueconorg-2888	76	7	that	that	SCONJ
fueconorg-2888	76	8	internal	internal	ADJ
fueconorg-2888	76	9	audit	audit	NOUN
fueconorg-2888	76	10	activity	activity	NOUN
fueconorg-2888	76	11	must	must	AUX
fueconorg-2888	76	12	be	be	AUX
fueconorg-2888	76	13	independent	independent	ADJ
fueconorg-2888	76	14	,	,	PUNCT
fueconorg-2888	76	15	and	and	CCONJ
fueconorg-2888	76	16	internal	internal	ADJ
fueconorg-2888	76	17	auditors	auditor	NOUN
fueconorg-2888	76	18	’	’	PART
fueconorg-2888	76	19	objective	objective	NOUN
fueconorg-2888	76	20	in	in	ADP
fueconorg-2888	76	21	236	236	NUM
fueconorg-2888	76	22	m.	m.	NOUN
fueconorg-2888	76	23	đorđević	đorđević	NOUN
fueconorg-2888	76	24	,	,	PUNCT
fueconorg-2888	76	25	t.	t.	PROPN
fueconorg-2888	76	26	đukić	đukić	PROPN
fueconorg-2888	76	27	performing	perform	VERB
fueconorg-2888	76	28	their	their	PRON
fueconorg-2888	76	29	duties	duty	NOUN
fueconorg-2888	76	30	.	.	PUNCT
fueconorg-2888	77	1	this	this	DET
fueconorg-2888	77	2	standard	standard	NOUN
fueconorg-2888	77	3	is	be	AUX
fueconorg-2888	77	4	followed	follow	VERB
fueconorg-2888	77	5	by	by	ADP
fueconorg-2888	77	6	interpretation	interpretation	NOUN
fueconorg-2888	77	7	,	,	PUNCT
fueconorg-2888	77	8	according	accord	VERB
fueconorg-2888	77	9	to	to	ADP
fueconorg-2888	77	10	which	which	PRON
fueconorg-2888	77	11	an	an	DET
fueconorg-2888	77	12	internal	internal	ADJ
fueconorg-2888	77	13	auditor	auditor	NOUN
fueconorg-2888	77	14	should	should	AUX
fueconorg-2888	77	15	have	have	AUX
fueconorg-2888	77	16	direct	direct	ADJ
fueconorg-2888	77	17	and	and	CCONJ
fueconorg-2888	77	18	unrestricted	unrestricted	ADJ
fueconorg-2888	77	19	access	access	NOUN
fueconorg-2888	77	20	to	to	ADP
fueconorg-2888	77	21	senior	senior	ADJ
fueconorg-2888	77	22	management	management	NOUN
fueconorg-2888	77	23	and	and	CCONJ
fueconorg-2888	77	24	the	the	DET
fueconorg-2888	77	25	board	board	NOUN
fueconorg-2888	77	26	,	,	PUNCT
fueconorg-2888	77	27	which	which	PRON
fueconorg-2888	77	28	is	be	AUX
fueconorg-2888	77	29	actually	actually	ADV
fueconorg-2888	77	30	achieved	achieve	VERB
fueconorg-2888	77	31	by	by	ADP
fueconorg-2888	77	32	double	double	ADJ
fueconorg-2888	77	33	reporting	reporting	NOUN
fueconorg-2888	77	34	line	line	NOUN
fueconorg-2888	77	35	.	.	PUNCT
fueconorg-2888	78	1	this	this	DET
fueconorg-2888	78	2	issue	issue	NOUN
fueconorg-2888	78	3	is	be	AUX
fueconorg-2888	78	4	further	far	ADV
fueconorg-2888	78	5	determined	determine	VERB
fueconorg-2888	78	6	in	in	ADP
fueconorg-2888	78	7	the	the	DET
fueconorg-2888	78	8	standard	standard	NOUN
fueconorg-2888	78	9	1110	1110	NUM
fueconorg-2888	78	10	,	,	PUNCT
fueconorg-2888	78	11	according	accord	VERB
fueconorg-2888	78	12	to	to	ADP
fueconorg-2888	78	13	which	which	PRON
fueconorg-2888	78	14	the	the	DET
fueconorg-2888	78	15	chief	chief	ADJ
fueconorg-2888	78	16	audit	audit	NOUN
fueconorg-2888	78	17	executive	executive	NOUN
fueconorg-2888	78	18	must	must	AUX
fueconorg-2888	78	19	report	report	VERB
fueconorg-2888	78	20	to	to	ADP
fueconorg-2888	78	21	the	the	DET
fueconorg-2888	78	22	management	management	NOUN
fueconorg-2888	78	23	level	level	NOUN
fueconorg-2888	78	24	in	in	ADP
fueconorg-2888	78	25	the	the	DET
fueconorg-2888	78	26	company	company	NOUN
fueconorg-2888	78	27	,	,	PUNCT
fueconorg-2888	78	28	which	which	PRON
fueconorg-2888	78	29	allows	allow	VERB
fueconorg-2888	78	30	the	the	DET
fueconorg-2888	78	31	internal	internal	ADJ
fueconorg-2888	78	32	audit	audit	NOUN
fueconorg-2888	78	33	activity	activity	NOUN
fueconorg-2888	78	34	to	to	PART
fueconorg-2888	78	35	fulfill	fulfill	VERB
fueconorg-2888	78	36	its	its	PRON
fueconorg-2888	78	37	obligations	obligation	NOUN
fueconorg-2888	78	38	.	.	PUNCT
fueconorg-2888	79	1	in	in	ADP
fueconorg-2888	79	2	this	this	DET
fueconorg-2888	79	3	sense	sense	NOUN
fueconorg-2888	79	4	,	,	PUNCT
fueconorg-2888	79	5	organizational	organizational	ADJ
fueconorg-2888	79	6	independence	independence	NOUN
fueconorg-2888	79	7	is	be	AUX
fueconorg-2888	79	8	achieved	achieve	VERB
fueconorg-2888	79	9	when	when	SCONJ
fueconorg-2888	79	10	the	the	DET
fueconorg-2888	79	11	chief	chief	ADJ
fueconorg-2888	79	12	audit	audit	NOUN
fueconorg-2888	79	13	executive	executive	NOUN
fueconorg-2888	79	14	functionally	functionally	ADV
fueconorg-2888	79	15	reports	report	VERB
fueconorg-2888	79	16	on	on	ADP
fueconorg-2888	79	17	its	its	PRON
fueconorg-2888	79	18	work	work	NOUN
fueconorg-2888	79	19	to	to	ADP
fueconorg-2888	79	20	the	the	DET
fueconorg-2888	79	21	audit	audit	NOUN
fueconorg-2888	79	22	committee	committee	NOUN
fueconorg-2888	79	23	and	and	CCONJ
fueconorg-2888	79	24	administratively	administratively	ADV
fueconorg-2888	79	25	to	to	ADP
fueconorg-2888	79	26	senior	senior	ADJ
fueconorg-2888	79	27	management	management	NOUN
fueconorg-2888	79	28	level	level	NOUN
fueconorg-2888	79	29	,	,	PUNCT
fueconorg-2888	79	30	where	where	SCONJ
fueconorg-2888	79	31	functional	functional	ADJ
fueconorg-2888	79	32	reporting	reporting	NOUN
fueconorg-2888	79	33	includes	include	VERB
fueconorg-2888	79	34	all	all	DET
fueconorg-2888	79	35	the	the	DET
fueconorg-2888	79	36	issues	issue	NOUN
fueconorg-2888	79	37	relating	relate	VERB
fueconorg-2888	79	38	to	to	ADP
fueconorg-2888	79	39	the	the	DET
fueconorg-2888	79	40	scope	scope	NOUN
fueconorg-2888	79	41	of	of	ADP
fueconorg-2888	79	42	internal	internal	ADJ
fueconorg-2888	79	43	audit	audit	NOUN
fueconorg-2888	79	44	,	,	PUNCT
fueconorg-2888	79	45	from	from	ADP
fueconorg-2888	79	46	planning	plan	VERB
fueconorg-2888	79	47	to	to	ADP
fueconorg-2888	79	48	reporting	report	VERB
fueconorg-2888	79	49	on	on	ADP
fueconorg-2888	79	50	work	work	NOUN
fueconorg-2888	79	51	results	result	NOUN
fueconorg-2888	79	52	,	,	PUNCT
fueconorg-2888	79	53	including	include	VERB
fueconorg-2888	79	54	the	the	DET
fueconorg-2888	79	55	quality	quality	NOUN
fueconorg-2888	79	56	control	control	NOUN
fueconorg-2888	79	57	of	of	ADP
fueconorg-2888	79	58	internal	internal	ADJ
fueconorg-2888	79	59	audit	audit	NOUN
fueconorg-2888	79	60	activities	activity	NOUN
fueconorg-2888	79	61	,	,	PUNCT
fueconorg-2888	79	62	while	while	SCONJ
fueconorg-2888	79	63	administrative	administrative	ADJ
fueconorg-2888	79	64	reporting	reporting	NOUN
fueconorg-2888	79	65	involves	involve	VERB
fueconorg-2888	79	66	communication	communication	NOUN
fueconorg-2888	79	67	with	with	ADP
fueconorg-2888	79	68	the	the	DET
fueconorg-2888	79	69	appropriate	appropriate	ADJ
fueconorg-2888	79	70	higher	high	ADJ
fueconorg-2888	79	71	management	management	NOUN
fueconorg-2888	79	72	level	level	NOUN
fueconorg-2888	79	73	on	on	ADP
fueconorg-2888	79	74	administrative	administrative	ADJ
fueconorg-2888	79	75	matters	matter	NOUN
fueconorg-2888	79	76	related	relate	VERB
fueconorg-2888	79	77	to	to	ADP
fueconorg-2888	79	78	the	the	DET
fueconorg-2888	79	79	daily	daily	ADJ
fueconorg-2888	79	80	operations	operation	NOUN
fueconorg-2888	79	81	of	of	ADP
fueconorg-2888	79	82	this	this	DET
fueconorg-2888	79	83	function	function	NOUN
fueconorg-2888	79	84	.	.	PUNCT
fueconorg-2888	80	1	standard	standard	ADJ
fueconorg-2888	80	2	1120	1120	NUM
fueconorg-2888	80	3	promotes	promote	VERB
fueconorg-2888	80	4	personal	personal	ADJ
fueconorg-2888	80	5	objectivity	objectivity	NOUN
fueconorg-2888	80	6	of	of	ADP
fueconorg-2888	80	7	internal	internal	ADJ
fueconorg-2888	80	8	auditors	auditor	NOUN
fueconorg-2888	80	9	,	,	PUNCT
fueconorg-2888	80	10	according	accord	VERB
fueconorg-2888	80	11	to	to	ADP
fueconorg-2888	80	12	which	which	PRON
fueconorg-2888	80	13	internal	internal	ADJ
fueconorg-2888	80	14	auditors	auditor	NOUN
fueconorg-2888	80	15	must	must	AUX
fueconorg-2888	80	16	have	have	AUX
fueconorg-2888	80	17	an	an	DET
fueconorg-2888	80	18	objective	objective	ADJ
fueconorg-2888	80	19	and	and	CCONJ
fueconorg-2888	80	20	impartial	impartial	ADJ
fueconorg-2888	80	21	attitude	attitude	NOUN
fueconorg-2888	80	22	in	in	ADP
fueconorg-2888	80	23	the	the	DET
fueconorg-2888	80	24	performance	performance	NOUN
fueconorg-2888	80	25	of	of	ADP
fueconorg-2888	80	26	their	their	PRON
fueconorg-2888	80	27	tasks	task	NOUN
fueconorg-2888	80	28	.	.	PUNCT
fueconorg-2888	81	1	also	also	ADV
fueconorg-2888	81	2	,	,	PUNCT
fueconorg-2888	81	3	they	they	PRON
fueconorg-2888	81	4	must	must	AUX
fueconorg-2888	81	5	avoid	avoid	VERB
fueconorg-2888	81	6	any	any	DET
fueconorg-2888	81	7	conflict	conflict	NOUN
fueconorg-2888	81	8	of	of	ADP
fueconorg-2888	81	9	interest	interest	NOUN
fueconorg-2888	81	10	that	that	PRON
fueconorg-2888	81	11	may	may	AUX
fueconorg-2888	81	12	reduce	reduce	VERB
fueconorg-2888	81	13	confidence	confidence	NOUN
fueconorg-2888	81	14	in	in	ADP
fueconorg-2888	81	15	the	the	DET
fueconorg-2888	81	16	internal	internal	ADJ
fueconorg-2888	81	17	auditor	auditor	NOUN
fueconorg-2888	81	18	,	,	PUNCT
fueconorg-2888	81	19	the	the	DET
fueconorg-2888	81	20	internal	internal	ADJ
fueconorg-2888	81	21	audit	audit	NOUN
fueconorg-2888	81	22	activity	activity	NOUN
fueconorg-2888	81	23	and	and	CCONJ
fueconorg-2888	81	24	the	the	DET
fueconorg-2888	81	25	profession	profession	NOUN
fueconorg-2888	81	26	,	,	PUNCT
fueconorg-2888	81	27	and	and	CCONJ
fueconorg-2888	81	28	in	in	ADP
fueconorg-2888	81	29	related	related	ADJ
fueconorg-2888	81	30	practice	practice	NOUN
fueconorg-2888	81	31	advisory	advisory	ADJ
fueconorg-2888	81	32	1120	1120	NUM
fueconorg-2888	81	33	-	-	SYM
fueconorg-2888	81	34	1	1	NUM
fueconorg-2888	81	35	,	,	PUNCT
fueconorg-2888	81	36	considerable	considerable	ADJ
fueconorg-2888	81	37	personal	personal	ADJ
fueconorg-2888	81	38	responsibility	responsibility	NOUN
fueconorg-2888	81	39	in	in	ADP
fueconorg-2888	81	40	this	this	DET
fueconorg-2888	81	41	regard	regard	NOUN
fueconorg-2888	81	42	belongs	belong	VERB
fueconorg-2888	81	43	to	to	ADP
fueconorg-2888	81	44	the	the	DET
fueconorg-2888	81	45	chief	chief	ADJ
fueconorg-2888	81	46	audit	audit	NOUN
fueconorg-2888	81	47	executive	executive	NOUN
fueconorg-2888	81	48	,	,	PUNCT
fueconorg-2888	81	49	who	who	PRON
fueconorg-2888	81	50	should	should	AUX
fueconorg-2888	81	51	,	,	PUNCT
fueconorg-2888	81	52	whenever	whenever	SCONJ
fueconorg-2888	81	53	possible	possible	ADJ
fueconorg-2888	81	54	,	,	PUNCT
fueconorg-2888	81	55	periodically	periodically	ADV
fueconorg-2888	81	56	rotate	rotate	VERB
fueconorg-2888	81	57	tasks	task	NOUN
fueconorg-2888	81	58	of	of	ADP
fueconorg-2888	81	59	internal	internal	ADJ
fueconorg-2888	81	60	audit	audit	NOUN
fueconorg-2888	81	61	staff	staff	NOUN
fueconorg-2888	81	62	.	.	PUNCT
fueconorg-2888	82	1	finally	finally	ADV
fueconorg-2888	82	2	,	,	PUNCT
fueconorg-2888	82	3	standard	standard	ADJ
fueconorg-2888	82	4	1130	1130	NUM
fueconorg-2888	82	5	points	point	NOUN
fueconorg-2888	82	6	to	to	ADP
fueconorg-2888	82	7	the	the	DET
fueconorg-2888	82	8	obligation	obligation	NOUN
fueconorg-2888	82	9	of	of	ADP
fueconorg-2888	82	10	disclosure	disclosure	NOUN
fueconorg-2888	82	11	of	of	ADP
fueconorg-2888	82	12	details	detail	NOUN
fueconorg-2888	82	13	of	of	ADP
fueconorg-2888	82	14	impairment	impairment	NOUN
fueconorg-2888	82	15	to	to	ADP
fueconorg-2888	82	16	independence	independence	NOUN
fueconorg-2888	82	17	and	and	CCONJ
fueconorg-2888	82	18	objectivity	objectivity	NOUN
fueconorg-2888	82	19	of	of	ADP
fueconorg-2888	82	20	internal	internal	ADJ
fueconorg-2888	82	21	audit	audit	NOUN
fueconorg-2888	82	22	.	.	PUNCT
fueconorg-2888	83	1	abundant	abundant	ADJ
fueconorg-2888	83	2	practice	practice	NOUN
fueconorg-2888	83	3	advisory	advisory	NOUN
fueconorg-2888	83	4	related	relate	VERB
fueconorg-2888	83	5	to	to	ADP
fueconorg-2888	83	6	this	this	DET
fueconorg-2888	83	7	standard	standard	NOUN
fueconorg-2888	83	8	indicates	indicate	VERB
fueconorg-2888	83	9	causes	cause	NOUN
fueconorg-2888	83	10	of	of	ADP
fueconorg-2888	83	11	impairment	impairment	NOUN
fueconorg-2888	83	12	to	to	ADP
fueconorg-2888	83	13	independence	independence	NOUN
fueconorg-2888	83	14	and	and	CCONJ
fueconorg-2888	83	15	objectivity	objectivity	NOUN
fueconorg-2888	83	16	,	,	PUNCT
fueconorg-2888	83	17	and	and	CCONJ
fueconorg-2888	83	18	responsibilities	responsibility	NOUN
fueconorg-2888	83	19	of	of	ADP
fueconorg-2888	83	20	internal	internal	ADJ
fueconorg-2888	83	21	auditors	auditor	NOUN
fueconorg-2888	83	22	and	and	CCONJ
fueconorg-2888	83	23	chief	chief	ADJ
fueconorg-2888	83	24	audit	audit	NOUN
fueconorg-2888	83	25	executives	executive	NOUN
fueconorg-2888	83	26	to	to	PART
fueconorg-2888	83	27	disclose	disclose	VERB
fueconorg-2888	83	28	details	detail	NOUN
fueconorg-2888	83	29	of	of	ADP
fueconorg-2888	83	30	impairment	impairment	NOUN
fueconorg-2888	83	31	and	and	CCONJ
fueconorg-2888	83	32	adequately	adequately	ADV
fueconorg-2888	83	33	react	react	VERB
fueconorg-2888	83	34	in	in	ADP
fueconorg-2888	83	35	these	these	DET
fueconorg-2888	83	36	situations	situation	NOUN
fueconorg-2888	83	37	.	.	PUNCT
fueconorg-2888	84	1	the	the	DET
fueconorg-2888	84	2	importance	importance	NOUN
fueconorg-2888	84	3	of	of	ADP
fueconorg-2888	84	4	identifying	identify	VERB
fueconorg-2888	84	5	threats	threat	NOUN
fueconorg-2888	84	6	to	to	PART
fueconorg-2888	84	7	achieving	achieve	VERB
fueconorg-2888	84	8	a	a	DET
fueconorg-2888	84	9	high	high	ADJ
fueconorg-2888	84	10	level	level	NOUN
fueconorg-2888	84	11	of	of	ADP
fueconorg-2888	84	12	independence	independence	NOUN
fueconorg-2888	84	13	and	and	CCONJ
fueconorg-2888	84	14	objectivity	objectivity	NOUN
fueconorg-2888	84	15	has	have	AUX
fueconorg-2888	84	16	made	make	VERB
fueconorg-2888	84	17	iia	iia	NOUN
fueconorg-2888	84	18	give	give	VERB
fueconorg-2888	84	19	them	they	PRON
fueconorg-2888	84	20	special	special	ADJ
fueconorg-2888	84	21	attention	attention	NOUN
fueconorg-2888	84	22	in	in	ADP
fueconorg-2888	84	23	their	their	PRON
fueconorg-2888	84	24	practical	practical	ADJ
fueconorg-2888	84	25	guide	guide	NOUN
fueconorg-2888	84	26	.	.	PUNCT
fueconorg-2888	85	1	thus	thus	ADV
fueconorg-2888	85	2	,	,	PUNCT
fueconorg-2888	85	3	impairing	impair	VERB
fueconorg-2888	85	4	objectivity	objectivity	NOUN
fueconorg-2888	85	5	may	may	AUX
fueconorg-2888	85	6	result	result	VERB
fueconorg-2888	85	7	from	from	ADP
fueconorg-2888	85	8	(	(	PUNCT
fueconorg-2888	85	9	jameson	jameson	PROPN
fueconorg-2888	85	10	,	,	PUNCT
fueconorg-2888	85	11	2011	2011	NUM
fueconorg-2888	85	12	,	,	PUNCT
fueconorg-2888	85	13	p.	p.	NOUN
fueconorg-2888	85	14	7	7	NUM
fueconorg-2888	85	15	-	-	SYM
fueconorg-2888	85	16	9	9	NUM
fueconorg-2888	85	17	):	):	PUNCT
fueconorg-2888	85	18			VERB
fueconorg-2888	85	19	social	social	ADJ
fueconorg-2888	85	20	pressure	pressure	NOUN
fueconorg-2888	85	21	on	on	ADP
fueconorg-2888	85	22	internal	internal	ADJ
fueconorg-2888	85	23	auditors	auditor	NOUN
fueconorg-2888	85	24	when	when	SCONJ
fueconorg-2888	85	25	external	external	ADJ
fueconorg-2888	85	26	auditors	auditor	NOUN
fueconorg-2888	85	27	,	,	PUNCT
fueconorg-2888	85	28	regulators	regulator	NOUN
fueconorg-2888	85	29	,	,	PUNCT
fueconorg-2888	85	30	management	management	NOUN
fueconorg-2888	85	31	,	,	PUNCT
fueconorg-2888	85	32	and	and	CCONJ
fueconorg-2888	85	33	others	other	NOUN
fueconorg-2888	85	34	consider	consider	VERB
fueconorg-2888	85	35	that	that	SCONJ
fueconorg-2888	85	36	any	any	DET
fueconorg-2888	85	37	internal	internal	ADJ
fueconorg-2888	85	38	audit	audit	NOUN
fueconorg-2888	85	39	engagement	engagement	NOUN
fueconorg-2888	85	40	must	must	AUX
fueconorg-2888	85	41	generate	generate	VERB
fueconorg-2888	85	42	certain	certain	ADJ
fueconorg-2888	85	43	findings	finding	NOUN
fueconorg-2888	85	44	,	,	PUNCT
fueconorg-2888	85	45	or	or	CCONJ
fueconorg-2888	85	46	when	when	SCONJ
fueconorg-2888	85	47	management	management	NOUN
fueconorg-2888	85	48	expects	expect	VERB
fueconorg-2888	85	49	that	that	SCONJ
fueconorg-2888	85	50	auditors	auditor	NOUN
fueconorg-2888	85	51	“	"	PUNCT
fueconorg-2888	85	52	overlook	overlook	VERB
fueconorg-2888	85	53	”	"	PUNCT
fueconorg-2888	85	54	suspicious	suspicious	ADJ
fueconorg-2888	85	55	items	item	NOUN
fueconorg-2888	85	56	,	,	PUNCT
fueconorg-2888	85	57	etc	etc	X
fueconorg-2888	85	58	.	.	X
fueconorg-2888	85	59	;	;	PUNCT
fueconorg-2888	85	60			X
fueconorg-2888	85	61	economic	economic	ADJ
fueconorg-2888	85	62	interests	interest	NOUN
fueconorg-2888	85	63	,	,	PUNCT
fueconorg-2888	85	64	in	in	ADP
fueconorg-2888	85	65	the	the	DET
fueconorg-2888	85	66	sense	sense	NOUN
fueconorg-2888	85	67	that	that	SCONJ
fueconorg-2888	85	68	an	an	DET
fueconorg-2888	85	69	internal	internal	ADJ
fueconorg-2888	85	70	auditor	auditor	NOUN
fueconorg-2888	85	71	’s	’s	PART
fueconorg-2888	85	72	negative	negative	ADJ
fueconorg-2888	85	73	findings	finding	NOUN
fueconorg-2888	85	74	may	may	AUX
fueconorg-2888	85	75	impact	impact	VERB
fueconorg-2888	85	76	future	future	ADJ
fueconorg-2888	85	77	company	company	NOUN
fueconorg-2888	85	78	operations	operation	NOUN
fueconorg-2888	85	79	,	,	PUNCT
fueconorg-2888	85	80	and	and	CCONJ
fueconorg-2888	85	81	,	,	PUNCT
fueconorg-2888	85	82	thus	thus	ADV
fueconorg-2888	85	83	,	,	PUNCT
fueconorg-2888	85	84	the	the	DET
fueconorg-2888	85	85	realization	realization	NOUN
fueconorg-2888	85	86	of	of	ADP
fueconorg-2888	85	87	their	their	PRON
fueconorg-2888	85	88	economic	economic	ADJ
fueconorg-2888	85	89	benefit	benefit	NOUN
fueconorg-2888	85	90	as	as	ADP
fueconorg-2888	85	91	company	company	NOUN
fueconorg-2888	85	92	employee	employee	NOUN
fueconorg-2888	85	93	,	,	PUNCT
fueconorg-2888	85	94	or	or	CCONJ
fueconorg-2888	85	95	in	in	ADP
fueconorg-2888	85	96	situations	situation	NOUN
fueconorg-2888	85	97	where	where	SCONJ
fueconorg-2888	85	98	work	work	NOUN
fueconorg-2888	85	99	or	or	CCONJ
fueconorg-2888	85	100	department	department	NOUN
fueconorg-2888	85	101	of	of	ADP
fueconorg-2888	85	102	individuals	individual	NOUN
fueconorg-2888	85	103	who	who	PRON
fueconorg-2888	85	104	directly	directly	ADV
fueconorg-2888	85	105	influence	influence	VERB
fueconorg-2888	85	106	the	the	DET
fueconorg-2888	85	107	internal	internal	ADJ
fueconorg-2888	85	108	auditor	auditor	NOUN
fueconorg-2888	85	109	’s	’s	PART
fueconorg-2888	85	110	status	status	NOUN
fueconorg-2888	85	111	and	and	CCONJ
fueconorg-2888	85	112	salary	salary	NOUN
fueconorg-2888	85	113	is	be	AUX
fueconorg-2888	85	114	audited	audit	VERB
fueconorg-2888	85	115	;	;	PUNCT
fueconorg-2888	85	116			X
fueconorg-2888	85	117	personal	personal	ADJ
fueconorg-2888	85	118	(	(	PUNCT
fueconorg-2888	85	119	family	family	NOUN
fueconorg-2888	85	120	)	)	PUNCT
fueconorg-2888	85	121	relationships	relationship	NOUN
fueconorg-2888	85	122	or	or	CCONJ
fueconorg-2888	85	123	intimacy	intimacy	NOUN
fueconorg-2888	85	124	,	,	PUNCT
fueconorg-2888	85	125	as	as	ADP
fueconorg-2888	85	126	a	a	DET
fueconorg-2888	85	127	result	result	NOUN
fueconorg-2888	85	128	of	of	ADP
fueconorg-2888	85	129	long	long	ADJ
fueconorg-2888	85	130	-	-	PUNCT
fueconorg-2888	85	131	term	term	NOUN
fueconorg-2888	85	132	co	co	NOUN
fueconorg-2888	85	133	-	-	NOUN
fueconorg-2888	85	134	operation	operation	NOUN
fueconorg-2888	85	135	,	,	PUNCT
fueconorg-2888	85	136	between	between	ADP
fueconorg-2888	85	137	internal	internal	ADJ
fueconorg-2888	85	138	auditors	auditor	NOUN
fueconorg-2888	85	139	and	and	CCONJ
fueconorg-2888	85	140	individuals	individual	NOUN
fueconorg-2888	85	141	whose	whose	DET
fueconorg-2888	85	142	work	work	NOUN
fueconorg-2888	85	143	or	or	CCONJ
fueconorg-2888	85	144	department	department	NOUN
fueconorg-2888	85	145	is	be	AUX
fueconorg-2888	85	146	audited	audit	VERB
fueconorg-2888	85	147	;	;	PUNCT
fueconorg-2888	85	148			X
fueconorg-2888	85	149	cultural	cultural	ADJ
fueconorg-2888	85	150	,	,	PUNCT
fueconorg-2888	85	151	racial	racial	ADJ
fueconorg-2888	85	152	or	or	CCONJ
fueconorg-2888	85	153	gender	gender	NOUN
fueconorg-2888	85	154	bias	bias	NOUN
fueconorg-2888	85	155	of	of	ADP
fueconorg-2888	85	156	internal	internal	ADJ
fueconorg-2888	85	157	auditors	auditor	NOUN
fueconorg-2888	85	158	;	;	PUNCT
fueconorg-2888	85	159			X
fueconorg-2888	85	160	psychological	psychological	ADJ
fueconorg-2888	85	161	bias	bias	NOUN
fueconorg-2888	85	162	of	of	ADP
fueconorg-2888	85	163	internal	internal	ADJ
fueconorg-2888	85	164	auditors	auditor	NOUN
fueconorg-2888	85	165	about	about	ADP
fueconorg-2888	85	166	the	the	DET
fueconorg-2888	85	167	role	role	NOUN
fueconorg-2888	85	168	they	they	PRON
fueconorg-2888	85	169	perform	perform	VERB
fueconorg-2888	85	170	–	–	PUNCT
fueconorg-2888	85	171	if	if	SCONJ
fueconorg-2888	85	172	auditors	auditor	NOUN
fueconorg-2888	85	173	have	have	VERB
fueconorg-2888	85	174	a	a	DET
fueconorg-2888	85	175	critical	critical	ADJ
fueconorg-2888	85	176	perspective	perspective	NOUN
fueconorg-2888	85	177	of	of	ADP
fueconorg-2888	85	178	internal	internal	ADJ
fueconorg-2888	85	179	audit	audit	NOUN
fueconorg-2888	85	180	,	,	PUNCT
fueconorg-2888	85	181	it	it	PRON
fueconorg-2888	85	182	is	be	AUX
fueconorg-2888	85	183	very	very	ADV
fueconorg-2888	85	184	likely	likely	ADJ
fueconorg-2888	85	185	that	that	SCONJ
fueconorg-2888	85	186	they	they	PRON
fueconorg-2888	85	187	will	will	AUX
fueconorg-2888	85	188	overlook	overlook	VERB
fueconorg-2888	85	189	the	the	DET
fueconorg-2888	85	190	positive	positive	ADJ
fueconorg-2888	85	191	things	thing	NOUN
fueconorg-2888	85	192	and	and	CCONJ
fueconorg-2888	85	193	vice	vice	NOUN
fueconorg-2888	85	194	versa	versa	ADV
fueconorg-2888	85	195	,	,	PUNCT
fueconorg-2888	85	196	the	the	DET
fueconorg-2888	85	197	perception	perception	NOUN
fueconorg-2888	85	198	of	of	ADP
fueconorg-2888	85	199	internal	internal	ADJ
fueconorg-2888	85	200	audit	audit	NOUN
fueconorg-2888	85	201	as	as	ADP
fueconorg-2888	85	202	a	a	DET
fueconorg-2888	85	203	facilitator	facilitator	NOUN
fueconorg-2888	85	204	for	for	ADP
fueconorg-2888	85	205	improvement	improvement	NOUN
fueconorg-2888	85	206	can	can	AUX
fueconorg-2888	85	207	cause	cause	VERB
fueconorg-2888	85	208	them	they	PRON
fueconorg-2888	85	209	to	to	PART
fueconorg-2888	85	210	overlook	overlook	VERB
fueconorg-2888	85	211	negative	negative	ADJ
fueconorg-2888	85	212	things	thing	NOUN
fueconorg-2888	85	213	;	;	PUNCT
fueconorg-2888	85	214			X
fueconorg-2888	85	215	audit	audit	NOUN
fueconorg-2888	85	216	of	of	ADP
fueconorg-2888	85	217	auditor	auditor	NOUN
fueconorg-2888	85	218	’s	’s	PART
fueconorg-2888	85	219	own	own	ADJ
fueconorg-2888	85	220	work	work	NOUN
fueconorg-2888	85	221	,	,	PUNCT
fueconorg-2888	85	222	in	in	ADP
fueconorg-2888	85	223	the	the	DET
fueconorg-2888	85	224	sense	sense	NOUN
fueconorg-2888	85	225	that	that	SCONJ
fueconorg-2888	85	226	audit	audit	NOUN
fueconorg-2888	85	227	focuses	focus	VERB
fueconorg-2888	85	228	on	on	ADP
fueconorg-2888	85	229	activity	activity	NOUN
fueconorg-2888	85	230	,	,	PUNCT
fueconorg-2888	85	231	process	process	NOUN
fueconorg-2888	85	232	or	or	CCONJ
fueconorg-2888	85	233	work	work	NOUN
fueconorg-2888	85	234	of	of	ADP
fueconorg-2888	85	235	the	the	DET
fueconorg-2888	85	236	department	department	NOUN
fueconorg-2888	85	237	for	for	ADP
fueconorg-2888	85	238	which	which	PRON
fueconorg-2888	85	239	the	the	DET
fueconorg-2888	85	240	auditor	auditor	NOUN
fueconorg-2888	85	241	previously	previously	ADV
fueconorg-2888	85	242	,	,	PUNCT
fueconorg-2888	85	243	serving	serve	VERB
fueconorg-2888	85	244	as	as	ADP
fueconorg-2888	85	245	a	a	DET
fueconorg-2888	85	246	consultant	consultant	NOUN
fueconorg-2888	85	247	,	,	PUNCT
fueconorg-2888	85	248	gave	give	VERB
fueconorg-2888	85	249	a	a	DET
fueconorg-2888	85	250	recommendation	recommendation	NOUN
fueconorg-2888	85	251	for	for	ADP
fueconorg-2888	85	252	improvement	improvement	NOUN
fueconorg-2888	85	253	;	;	PUNCT
fueconorg-2888	85	254			NUM
fueconorg-2888	85	255	threats	threat	NOUN
fueconorg-2888	85	256	or	or	CCONJ
fueconorg-2888	85	257	intimidation	intimidation	NOUN
fueconorg-2888	85	258	of	of	ADP
fueconorg-2888	85	259	the	the	DET
fueconorg-2888	85	260	internal	internal	ADJ
fueconorg-2888	85	261	auditor	auditor	NOUN
fueconorg-2888	85	262	by	by	ADP
fueconorg-2888	85	263	the	the	DET
fueconorg-2888	85	264	audit	audit	NOUN
fueconorg-2888	85	265	client	client	NOUN
fueconorg-2888	85	266	or	or	CCONJ
fueconorg-2888	85	267	other	other	ADJ
fueconorg-2888	85	268	stakeholders	stakeholder	NOUN
fueconorg-2888	85	269	.	.	PUNCT
fueconorg-2888	86	1	in	in	ADP
fueconorg-2888	86	2	addition	addition	NOUN
fueconorg-2888	86	3	to	to	ADP
fueconorg-2888	86	4	standards	standard	NOUN
fueconorg-2888	86	5	and	and	CCONJ
fueconorg-2888	86	6	practice	practice	NOUN
fueconorg-2888	86	7	advisory	advisory	NOUN
fueconorg-2888	86	8	,	,	PUNCT
fueconorg-2888	86	9	iia	iia	PROPN
fueconorg-2888	86	10	code	code	NOUN
fueconorg-2888	86	11	of	of	ADP
fueconorg-2888	86	12	ethics	ethic	NOUN
fueconorg-2888	86	13	provides	provide	VERB
fueconorg-2888	86	14	that	that	SCONJ
fueconorg-2888	86	15	internal	internal	ADJ
fueconorg-2888	86	16	auditors	auditor	NOUN
fueconorg-2888	86	17	should	should	AUX
fueconorg-2888	86	18	not	not	PART
fueconorg-2888	86	19	participate	participate	VERB
fueconorg-2888	86	20	in	in	ADP
fueconorg-2888	86	21	any	any	DET
fueconorg-2888	86	22	action	action	NOUN
fueconorg-2888	86	23	or	or	CCONJ
fueconorg-2888	86	24	attitude	attitude	NOUN
fueconorg-2888	86	25	(	(	PUNCT
fueconorg-2888	86	26	as	as	SCONJ
fueconorg-2888	86	27	opposed	oppose	VERB
fueconorg-2888	86	28	to	to	ADP
fueconorg-2888	86	29	the	the	DET
fueconorg-2888	86	30	interests	interest	NOUN
fueconorg-2888	86	31	independence	independence	NOUN
fueconorg-2888	86	32	and	and	CCONJ
fueconorg-2888	86	33	objectivity	objectivity	NOUN
fueconorg-2888	86	34	of	of	ADP
fueconorg-2888	86	35	internal	internal	ADJ
fueconorg-2888	86	36	auditors	auditor	NOUN
fueconorg-2888	86	37	as	as	ADP
fueconorg-2888	86	38	deteminants	deteminant	NOUN
fueconorg-2888	86	39	of	of	ADP
fueconorg-2888	86	40	their	their	PRON
fueconorg-2888	86	41	effectiveness	effectiveness	NOUN
fueconorg-2888	86	42	237	237	NUM
fueconorg-2888	86	43	of	of	ADP
fueconorg-2888	86	44	the	the	DET
fueconorg-2888	86	45	organization	organization	NOUN
fueconorg-2888	86	46	)	)	PUNCT
fueconorg-2888	86	47	,	,	PUNCT
fueconorg-2888	86	48	or	or	CCONJ
fueconorg-2888	86	49	accept	accept	VERB
fueconorg-2888	86	50	anything	anything	PRON
fueconorg-2888	86	51	that	that	PRON
fueconorg-2888	86	52	might	might	AUX
fueconorg-2888	86	53	impair	impair	VERB
fueconorg-2888	86	54	or	or	CCONJ
fueconorg-2888	86	55	seemingly	seemingly	ADV
fueconorg-2888	86	56	undermine	undermine	VERB
fueconorg-2888	86	57	their	their	PRON
fueconorg-2888	86	58	professional	professional	ADJ
fueconorg-2888	86	59	judgment	judgment	NOUN
fueconorg-2888	86	60	or	or	CCONJ
fueconorg-2888	86	61	independent	independent	ADJ
fueconorg-2888	86	62	appraisal	appraisal	NOUN
fueconorg-2888	86	63	.	.	PUNCT
fueconorg-2888	87	1	furthermore	furthermore	ADV
fueconorg-2888	87	2	,	,	PUNCT
fueconorg-2888	87	3	they	they	PRON
fueconorg-2888	87	4	must	must	AUX
fueconorg-2888	87	5	disclose	disclose	VERB
fueconorg-2888	87	6	all	all	DET
fueconorg-2888	87	7	material	material	ADJ
fueconorg-2888	87	8	facts	fact	NOUN
fueconorg-2888	87	9	with	with	ADP
fueconorg-2888	87	10	which	which	PRON
fueconorg-2888	87	11	they	they	PRON
fueconorg-2888	87	12	are	be	AUX
fueconorg-2888	87	13	familiar	familiar	ADJ
fueconorg-2888	87	14	,	,	PUNCT
fueconorg-2888	87	15	and	and	CCONJ
fueconorg-2888	87	16	which	which	PRON
fueconorg-2888	87	17	could	could	AUX
fueconorg-2888	87	18	,	,	PUNCT
fueconorg-2888	87	19	were	be	AUX
fueconorg-2888	87	20	they	they	PRON
fueconorg-2888	87	21	not	not	PART
fueconorg-2888	87	22	disclosed	disclose	VERB
fueconorg-2888	87	23	,	,	PUNCT
fueconorg-2888	87	24	distort	distort	VERB
fueconorg-2888	87	25	the	the	DET
fueconorg-2888	87	26	reporting	reporting	NOUN
fueconorg-2888	87	27	of	of	ADP
fueconorg-2888	87	28	activities	activity	NOUN
fueconorg-2888	87	29	which	which	PRON
fueconorg-2888	87	30	were	be	AUX
fueconorg-2888	87	31	subject	subject	ADJ
fueconorg-2888	87	32	to	to	ADP
fueconorg-2888	87	33	audit	audit	NOUN
fueconorg-2888	87	34	.	.	PUNCT
fueconorg-2888	88	1	however	however	ADV
fueconorg-2888	88	2	,	,	PUNCT
fueconorg-2888	88	3	despite	despite	SCONJ
fueconorg-2888	88	4	the	the	DET
fueconorg-2888	88	5	existence	existence	NOUN
fueconorg-2888	88	6	of	of	ADP
fueconorg-2888	88	7	professional	professional	ADJ
fueconorg-2888	88	8	regulations	regulation	NOUN
fueconorg-2888	88	9	,	,	PUNCT
fueconorg-2888	88	10	independence	independence	NOUN
fueconorg-2888	88	11	and	and	CCONJ
fueconorg-2888	88	12	objectivity	objectivity	NOUN
fueconorg-2888	88	13	of	of	ADP
fueconorg-2888	88	14	auditors	auditor	NOUN
fueconorg-2888	88	15	are	be	AUX
fueconorg-2888	88	16	much	much	ADV
fueconorg-2888	88	17	higher	high	ADJ
fueconorg-2888	88	18	requirements	requirement	NOUN
fueconorg-2888	88	19	than	than	ADP
fueconorg-2888	88	20	those	those	PRON
fueconorg-2888	88	21	imposed	impose	VERB
fueconorg-2888	88	22	by	by	ADP
fueconorg-2888	88	23	rules	rule	NOUN
fueconorg-2888	88	24	,	,	PUNCT
fueconorg-2888	88	25	because	because	SCONJ
fueconorg-2888	88	26	it	it	PRON
fueconorg-2888	88	27	is	be	AUX
fueconorg-2888	88	28	not	not	PART
fueconorg-2888	88	29	realistic	realistic	ADJ
fueconorg-2888	88	30	to	to	PART
fueconorg-2888	88	31	expect	expect	VERB
fueconorg-2888	88	32	that	that	SCONJ
fueconorg-2888	88	33	explicit	explicit	ADJ
fueconorg-2888	88	34	rules	rule	NOUN
fueconorg-2888	88	35	will	will	AUX
fueconorg-2888	88	36	cover	cover	VERB
fueconorg-2888	88	37	all	all	DET
fueconorg-2888	88	38	potential	potential	ADJ
fueconorg-2888	88	39	sources	source	NOUN
fueconorg-2888	88	40	of	of	ADP
fueconorg-2888	88	41	bias	bias	NOUN
fueconorg-2888	88	42	.	.	PUNCT
fueconorg-2888	89	1	at	at	ADP
fueconorg-2888	89	2	the	the	DET
fueconorg-2888	89	3	same	same	ADJ
fueconorg-2888	89	4	time	time	NOUN
fueconorg-2888	89	5	,	,	PUNCT
fueconorg-2888	89	6	they	they	PRON
fueconorg-2888	89	7	are	be	AUX
fueconorg-2888	89	8	neither	neither	CCONJ
fueconorg-2888	89	9	a	a	DET
fueconorg-2888	89	10	guarantee	guarantee	NOUN
fueconorg-2888	89	11	,	,	PUNCT
fueconorg-2888	89	12	since	since	SCONJ
fueconorg-2888	89	13	independence	independence	NOUN
fueconorg-2888	89	14	is	be	AUX
fueconorg-2888	89	15	the	the	DET
fueconorg-2888	89	16	subjective	subjective	ADJ
fueconorg-2888	89	17	characteristics	characteristic	NOUN
fueconorg-2888	89	18	of	of	ADP
fueconorg-2888	89	19	the	the	DET
fueconorg-2888	89	20	individual	individual	NOUN
fueconorg-2888	89	21	that	that	PRON
fueconorg-2888	89	22	is	be	AUX
fueconorg-2888	89	23	difficult	difficult	ADJ
fueconorg-2888	89	24	to	to	PART
fueconorg-2888	89	25	quantify	quantify	VERB
fueconorg-2888	89	26	(	(	PUNCT
fueconorg-2888	89	27	andrić	andrić	VERB
fueconorg-2888	89	28	et	et	PROPN
fueconorg-2888	89	29	al	al	PROPN
fueconorg-2888	89	30	.	.	PROPN
fueconorg-2888	89	31	,	,	PUNCT
fueconorg-2888	89	32	2012	2012	NUM
fueconorg-2888	89	33	,	,	PUNCT
fueconorg-2888	89	34	p.	p.	NOUN
fueconorg-2888	89	35	86	86	NUM
fueconorg-2888	89	36	)	)	PUNCT
fueconorg-2888	89	37	.	.	PUNCT
fueconorg-2888	90	1	independence	independence	NOUN
fueconorg-2888	90	2	and	and	CCONJ
fueconorg-2888	90	3	objectivity	objectivity	NOUN
fueconorg-2888	90	4	of	of	ADP
fueconorg-2888	90	5	internal	internal	ADJ
fueconorg-2888	90	6	auditors	auditor	NOUN
fueconorg-2888	90	7	primarily	primarily	ADV
fueconorg-2888	90	8	depend	depend	VERB
fueconorg-2888	90	9	on	on	ADP
fueconorg-2888	90	10	their	their	PRON
fueconorg-2888	90	11	relations	relation	NOUN
fueconorg-2888	90	12	with	with	ADP
fueconorg-2888	90	13	the	the	DET
fueconorg-2888	90	14	governing	govern	VERB
fueconorg-2888	90	15	bodies	body	NOUN
fueconorg-2888	90	16	of	of	ADP
fueconorg-2888	90	17	the	the	DET
fueconorg-2888	90	18	company	company	NOUN
fueconorg-2888	90	19	,	,	PUNCT
fueconorg-2888	90	20	from	from	ADP
fueconorg-2888	90	21	the	the	DET
fueconorg-2888	90	22	support	support	NOUN
fueconorg-2888	90	23	they	they	PRON
fueconorg-2888	90	24	receive	receive	VERB
fueconorg-2888	90	25	at	at	ADP
fueconorg-2888	90	26	work	work	NOUN
fueconorg-2888	90	27	,	,	PUNCT
fueconorg-2888	90	28	and	and	CCONJ
fueconorg-2888	90	29	then	then	ADV
fueconorg-2888	90	30	the	the	DET
fueconorg-2888	90	31	skills	skill	NOUN
fueconorg-2888	90	32	of	of	ADP
fueconorg-2888	90	33	internal	internal	ADJ
fueconorg-2888	90	34	auditors	auditor	NOUN
fueconorg-2888	90	35	to	to	PART
fueconorg-2888	90	36	withstand	withstand	VERB
fueconorg-2888	90	37	various	various	ADJ
fueconorg-2888	90	38	threats	threat	NOUN
fueconorg-2888	90	39	.	.	PUNCT
fueconorg-2888	91	1	3.1	3.1	NUM
fueconorg-2888	91	2	.	.	PUNCT
fueconorg-2888	91	3	establishing	establish	VERB
fueconorg-2888	91	4	appropriate	appropriate	ADJ
fueconorg-2888	91	5	relations	relation	NOUN
fueconorg-2888	91	6	with	with	ADP
fueconorg-2888	91	7	management	management	NOUN
fueconorg-2888	91	8	and	and	CCONJ
fueconorg-2888	91	9	the	the	DET
fueconorg-2888	91	10	audit	audit	NOUN
fueconorg-2888	91	11	committee	committee	NOUN
fueconorg-2888	91	12	establishing	establish	VERB
fueconorg-2888	91	13	clear	clear	ADJ
fueconorg-2888	91	14	and	and	CCONJ
fueconorg-2888	91	15	,	,	PUNCT
fueconorg-2888	91	16	above	above	ADP
fueconorg-2888	91	17	all	all	PRON
fueconorg-2888	91	18	,	,	PUNCT
fueconorg-2888	91	19	fair	fair	ADJ
fueconorg-2888	91	20	and	and	CCONJ
fueconorg-2888	91	21	constructive	constructive	ADJ
fueconorg-2888	91	22	relations	relation	NOUN
fueconorg-2888	91	23	between	between	ADP
fueconorg-2888	91	24	internal	internal	ADJ
fueconorg-2888	91	25	audit	audit	NOUN
fueconorg-2888	91	26	,	,	PUNCT
fueconorg-2888	91	27	on	on	ADP
fueconorg-2888	91	28	the	the	DET
fueconorg-2888	91	29	one	one	NUM
fueconorg-2888	91	30	hand	hand	NOUN
fueconorg-2888	91	31	,	,	PUNCT
fueconorg-2888	91	32	and	and	CCONJ
fueconorg-2888	91	33	company	company	NOUN
fueconorg-2888	91	34	management	management	NOUN
fueconorg-2888	91	35	and	and	CCONJ
fueconorg-2888	91	36	the	the	DET
fueconorg-2888	91	37	audit	audit	NOUN
fueconorg-2888	91	38	committee	committee	NOUN
fueconorg-2888	91	39	,	,	PUNCT
fueconorg-2888	91	40	on	on	ADP
fueconorg-2888	91	41	the	the	DET
fueconorg-2888	91	42	other	other	ADJ
fueconorg-2888	91	43	,	,	PUNCT
fueconorg-2888	91	44	is	be	AUX
fueconorg-2888	91	45	a	a	DET
fueconorg-2888	91	46	precondition	precondition	NOUN
fueconorg-2888	91	47	of	of	ADP
fueconorg-2888	91	48	an	an	DET
fueconorg-2888	91	49	adequate	adequate	ADJ
fueconorg-2888	91	50	organizational	organizational	ADJ
fueconorg-2888	91	51	position	position	NOUN
fueconorg-2888	91	52	of	of	ADP
fueconorg-2888	91	53	internal	internal	ADJ
fueconorg-2888	91	54	audit	audit	NOUN
fueconorg-2888	91	55	.	.	PUNCT
fueconorg-2888	92	1	in	in	ADP
fueconorg-2888	92	2	this	this	DET
fueconorg-2888	92	3	regard	regard	NOUN
fueconorg-2888	92	4	,	,	PUNCT
fueconorg-2888	92	5	relations	relation	NOUN
fueconorg-2888	92	6	between	between	ADP
fueconorg-2888	92	7	internal	internal	ADJ
fueconorg-2888	92	8	auditors	auditor	NOUN
fueconorg-2888	92	9	and	and	CCONJ
fueconorg-2888	92	10	management	management	NOUN
fueconorg-2888	92	11	are	be	AUX
fueconorg-2888	92	12	complex	complex	ADJ
fueconorg-2888	92	13	in	in	ADP
fueconorg-2888	92	14	particular	particular	ADJ
fueconorg-2888	92	15	,	,	PUNCT
fueconorg-2888	92	16	due	due	ADP
fueconorg-2888	92	17	to	to	ADP
fueconorg-2888	92	18	their	their	PRON
fueconorg-2888	92	19	close	close	ADJ
fueconorg-2888	92	20	cooperation	cooperation	NOUN
fueconorg-2888	92	21	that	that	PRON
fueconorg-2888	92	22	has	have	VERB
fueconorg-2888	92	23	to	to	PART
fueconorg-2888	92	24	be	be	AUX
fueconorg-2888	92	25	achieved	achieve	VERB
fueconorg-2888	92	26	in	in	ADP
fueconorg-2888	92	27	order	order	NOUN
fueconorg-2888	92	28	to	to	PART
fueconorg-2888	92	29	provide	provide	VERB
fueconorg-2888	92	30	mutual	mutual	ADJ
fueconorg-2888	92	31	support	support	NOUN
fueconorg-2888	92	32	in	in	ADP
fueconorg-2888	92	33	performing	perform	VERB
fueconorg-2888	92	34	activities	activity	NOUN
fueconorg-2888	92	35	,	,	PUNCT
fueconorg-2888	92	36	all	all	PRON
fueconorg-2888	92	37	in	in	ADP
fueconorg-2888	92	38	order	order	NOUN
fueconorg-2888	92	39	to	to	PART
fueconorg-2888	92	40	create	create	VERB
fueconorg-2888	92	41	added	add	VERB
fueconorg-2888	92	42	value	value	NOUN
fueconorg-2888	92	43	for	for	ADP
fueconorg-2888	92	44	the	the	DET
fueconorg-2888	92	45	company	company	NOUN
fueconorg-2888	92	46	.	.	PUNCT
fueconorg-2888	93	1	this	this	DET
fueconorg-2888	93	2	cooperation	cooperation	NOUN
fueconorg-2888	93	3	is	be	AUX
fueconorg-2888	93	4	necessary	necessary	ADJ
fueconorg-2888	93	5	;	;	PUNCT
fueconorg-2888	93	6	however	however	ADV
fueconorg-2888	93	7	,	,	PUNCT
fueconorg-2888	93	8	it	it	PRON
fueconorg-2888	93	9	is	be	AUX
fueconorg-2888	93	10	reasonable	reasonable	ADJ
fueconorg-2888	93	11	to	to	PART
fueconorg-2888	93	12	question	question	VERB
fueconorg-2888	93	13	the	the	DET
fueconorg-2888	93	14	extent	extent	NOUN
fueconorg-2888	93	15	to	to	PART
fueconorg-2888	93	16	which	which	PRON
fueconorg-2888	93	17	internal	internal	ADJ
fueconorg-2888	93	18	auditors	auditor	NOUN
fueconorg-2888	93	19	can	can	AUX
fueconorg-2888	93	20	remain	remain	VERB
fueconorg-2888	93	21	independent	independent	ADJ
fueconorg-2888	93	22	if	if	SCONJ
fueconorg-2888	93	23	they	they	PRON
fueconorg-2888	93	24	bind	bind	VERB
fueconorg-2888	93	25	and	and	CCONJ
fueconorg-2888	93	26	directly	directly	ADV
fueconorg-2888	93	27	subordinate	subordinate	VERB
fueconorg-2888	93	28	their	their	PRON
fueconorg-2888	93	29	activities	activity	NOUN
fueconorg-2888	93	30	to	to	ADP
fueconorg-2888	93	31	management	management	NOUN
fueconorg-2888	93	32	;	;	PUNCT
fueconorg-2888	93	33	what	what	PRON
fueconorg-2888	93	34	should	should	AUX
fueconorg-2888	93	35	be	be	AUX
fueconorg-2888	93	36	the	the	DET
fueconorg-2888	93	37	limits	limit	NOUN
fueconorg-2888	93	38	of	of	ADP
fueconorg-2888	93	39	their	their	PRON
fueconorg-2888	93	40	cooperation	cooperation	NOUN
fueconorg-2888	93	41	?	?	PUNCT
fueconorg-2888	94	1	looking	look	VERB
fueconorg-2888	94	2	for	for	ADP
fueconorg-2888	94	3	an	an	DET
fueconorg-2888	94	4	adequate	adequate	ADJ
fueconorg-2888	94	5	response	response	NOUN
fueconorg-2888	94	6	imposed	impose	VERB
fueconorg-2888	94	7	the	the	DET
fueconorg-2888	94	8	view	view	NOUN
fueconorg-2888	94	9	that	that	SCONJ
fueconorg-2888	94	10	the	the	DET
fueconorg-2888	94	11	relationship	relationship	NOUN
fueconorg-2888	94	12	between	between	ADP
fueconorg-2888	94	13	internal	internal	ADJ
fueconorg-2888	94	14	audit	audit	NOUN
fueconorg-2888	94	15	and	and	CCONJ
fueconorg-2888	94	16	management	management	NOUN
fueconorg-2888	94	17	should	should	AUX
fueconorg-2888	94	18	be	be	AUX
fueconorg-2888	94	19	constructive	constructive	ADJ
fueconorg-2888	94	20	and	and	CCONJ
fueconorg-2888	94	21	balanced	balanced	ADJ
fueconorg-2888	94	22	–	–	PUNCT
fueconorg-2888	94	23	neither	neither	CCONJ
fueconorg-2888	94	24	too	too	ADV
fueconorg-2888	94	25	friendly	friendly	ADJ
fueconorg-2888	94	26	nor	nor	CCONJ
fueconorg-2888	94	27	unfriendly	unfriendly	ADJ
fueconorg-2888	94	28	(	(	PUNCT
fueconorg-2888	94	29	european	european	ADJ
fueconorg-2888	94	30	confederation	confederation	PROPN
fueconorg-2888	94	31	of	of	ADP
fueconorg-2888	94	32	institutes	institutes	PROPN
fueconorg-2888	94	33	of	of	ADP
fueconorg-2888	94	34	internal	internal	ADJ
fueconorg-2888	94	35	auditing	auditing	NOUN
fueconorg-2888	94	36	,	,	PUNCT
fueconorg-2888	94	37	2005	2005	NUM
fueconorg-2888	94	38	)	)	PUNCT
fueconorg-2888	94	39	.	.	PUNCT
fueconorg-2888	95	1	such	such	DET
fueconorg-2888	95	2	a	a	DET
fueconorg-2888	95	3	relationship	relationship	NOUN
fueconorg-2888	95	4	is	be	AUX
fueconorg-2888	95	5	shown	show	VERB
fueconorg-2888	95	6	in	in	ADP
fueconorg-2888	95	7	figure	figure	NOUN
fueconorg-2888	95	8	1	1	NUM
fueconorg-2888	95	9	.	.	PUNCT
fueconorg-2888	95	10	fig	fig	NOUN
fueconorg-2888	95	11	.	.	PUNCT
fueconorg-2888	96	1	2	2	NUM
fueconorg-2888	96	2	relationship	relationship	NOUN
fueconorg-2888	96	3	between	between	ADP
fueconorg-2888	96	4	internal	internal	ADJ
fueconorg-2888	96	5	audit	audit	NOUN
fueconorg-2888	96	6	and	and	CCONJ
fueconorg-2888	96	7	senior	senior	ADJ
fueconorg-2888	96	8	management	management	NOUN
fueconorg-2888	96	9	source	source	NOUN
fueconorg-2888	96	10	:	:	PUNCT
fueconorg-2888	96	11	sarens	saren	NOUN
fueconorg-2888	96	12	&	&	CCONJ
fueconorg-2888	96	13	de	de	X
fueconorg-2888	96	14	beelde	beelde	ADJ
fueconorg-2888	96	15	,	,	PUNCT
fueconorg-2888	96	16	2006	2006	NUM
fueconorg-2888	96	17	,	,	PUNCT
fueconorg-2888	96	18	p.	p.	NOUN
fueconorg-2888	96	19	224	224	NUM
fueconorg-2888	96	20	238	238	NUM
fueconorg-2888	96	21	m.	m.	NOUN
fueconorg-2888	96	22	đorđević	đorđević	NOUN
fueconorg-2888	96	23	,	,	PUNCT
fueconorg-2888	96	24	t.	t.	PROPN
fueconorg-2888	96	25	đukić	đukić	PROPN
fueconorg-2888	96	26	the	the	DET
fueconorg-2888	96	27	figure	figure	NOUN
fueconorg-2888	96	28	clearly	clearly	ADV
fueconorg-2888	96	29	shows	show	VERB
fueconorg-2888	96	30	that	that	SCONJ
fueconorg-2888	96	31	internal	internal	ADJ
fueconorg-2888	96	32	audit	audit	NOUN
fueconorg-2888	96	33	provides	provide	VERB
fueconorg-2888	96	34	assurance	assurance	NOUN
fueconorg-2888	96	35	and	and	CCONJ
fueconorg-2888	96	36	consulting	consulting	NOUN
fueconorg-2888	96	37	services	service	NOUN
fueconorg-2888	96	38	,	,	PUNCT
fueconorg-2888	96	39	thus	thus	ADV
fueconorg-2888	96	40	providing	provide	VERB
fueconorg-2888	96	41	significant	significant	ADJ
fueconorg-2888	96	42	support	support	NOUN
fueconorg-2888	96	43	to	to	ADP
fueconorg-2888	96	44	company	company	NOUN
fueconorg-2888	96	45	managers	manager	NOUN
fueconorg-2888	96	46	in	in	ADP
fueconorg-2888	96	47	the	the	DET
fueconorg-2888	96	48	management	management	NOUN
fueconorg-2888	96	49	and	and	CCONJ
fueconorg-2888	96	50	implementation	implementation	NOUN
fueconorg-2888	96	51	of	of	ADP
fueconorg-2888	96	52	strategic	strategic	ADJ
fueconorg-2888	96	53	goals	goal	NOUN
fueconorg-2888	96	54	.	.	PUNCT
fueconorg-2888	97	1	for	for	ADP
fueconorg-2888	97	2	these	these	DET
fueconorg-2888	97	3	reasons	reason	NOUN
fueconorg-2888	97	4	,	,	PUNCT
fueconorg-2888	97	5	it	it	PRON
fueconorg-2888	97	6	should	should	AUX
fueconorg-2888	97	7	align	align	VERB
fueconorg-2888	97	8	its	its	PRON
fueconorg-2888	97	9	objectives	objective	NOUN
fueconorg-2888	97	10	with	with	ADP
fueconorg-2888	97	11	the	the	DET
fueconorg-2888	97	12	strategic	strategic	ADJ
fueconorg-2888	97	13	objectives	objective	NOUN
fueconorg-2888	97	14	set	set	VERB
fueconorg-2888	97	15	by	by	ADP
fueconorg-2888	97	16	the	the	DET
fueconorg-2888	97	17	management	management	NOUN
fueconorg-2888	97	18	,	,	PUNCT
fueconorg-2888	97	19	and	and	CCONJ
fueconorg-2888	97	20	focus	focus	VERB
fueconorg-2888	97	21	its	its	PRON
fueconorg-2888	97	22	activities	activity	NOUN
fueconorg-2888	97	23	on	on	ADP
fueconorg-2888	97	24	areas	area	NOUN
fueconorg-2888	97	25	which	which	PRON
fueconorg-2888	97	26	the	the	DET
fueconorg-2888	97	27	management	management	NOUN
fueconorg-2888	97	28	believes	believe	VERB
fueconorg-2888	97	29	are	be	AUX
fueconorg-2888	97	30	the	the	DET
fueconorg-2888	97	31	key	key	NOUN
fueconorg-2888	97	32	to	to	ADP
fueconorg-2888	97	33	success	success	NOUN
fueconorg-2888	97	34	.	.	PUNCT
fueconorg-2888	98	1	on	on	ADP
fueconorg-2888	98	2	the	the	DET
fueconorg-2888	98	3	other	other	ADJ
fueconorg-2888	98	4	hand	hand	NOUN
fueconorg-2888	98	5	,	,	PUNCT
fueconorg-2888	98	6	company	company	NOUN
fueconorg-2888	98	7	management	management	NOUN
fueconorg-2888	98	8	is	be	AUX
fueconorg-2888	98	9	also	also	ADV
fueconorg-2888	98	10	expected	expect	VERB
fueconorg-2888	98	11	to	to	PART
fueconorg-2888	98	12	provide	provide	VERB
fueconorg-2888	98	13	significant	significant	ADJ
fueconorg-2888	98	14	support	support	NOUN
fueconorg-2888	98	15	to	to	ADP
fueconorg-2888	98	16	internal	internal	ADJ
fueconorg-2888	98	17	audit	audit	NOUN
fueconorg-2888	98	18	in	in	ADP
fueconorg-2888	98	19	performing	perform	VERB
fueconorg-2888	98	20	its	its	PRON
fueconorg-2888	98	21	activities	activity	NOUN
fueconorg-2888	98	22	.	.	PUNCT
fueconorg-2888	99	1	this	this	DET
fueconorg-2888	99	2	support	support	NOUN
fueconorg-2888	99	3	is	be	AUX
fueconorg-2888	99	4	determined	determine	VERB
fueconorg-2888	99	5	in	in	ADP
fueconorg-2888	99	6	performance	performance	NOUN
fueconorg-2888	99	7	standards	standard	NOUN
fueconorg-2888	99	8	,	,	PUNCT
fueconorg-2888	99	9	and	and	CCONJ
fueconorg-2888	99	10	,	,	PUNCT
fueconorg-2888	99	11	thus	thus	ADV
fueconorg-2888	99	12	,	,	PUNCT
fueconorg-2888	99	13	standard	standard	ADJ
fueconorg-2888	99	14	2010	2010	NUM
fueconorg-2888	99	15	states	state	NOUN
fueconorg-2888	99	16	that	that	SCONJ
fueconorg-2888	99	17	management	management	NOUN
fueconorg-2888	99	18	should	should	AUX
fueconorg-2888	99	19	provide	provide	VERB
fueconorg-2888	99	20	significant	significant	ADJ
fueconorg-2888	99	21	inputs	input	NOUN
fueconorg-2888	99	22	when	when	SCONJ
fueconorg-2888	99	23	creating	create	VERB
fueconorg-2888	99	24	audit	audit	NOUN
fueconorg-2888	99	25	plans	plan	NOUN
fueconorg-2888	99	26	,	,	PUNCT
fueconorg-2888	99	27	with	with	ADP
fueconorg-2888	99	28	the	the	DET
fueconorg-2888	99	29	aim	aim	NOUN
fueconorg-2888	99	30	of	of	ADP
fueconorg-2888	99	31	pointing	point	VERB
fueconorg-2888	99	32	out	out	ADP
fueconorg-2888	99	33	high	high	ADJ
fueconorg-2888	99	34	risk	risk	NOUN
fueconorg-2888	99	35	areas	area	NOUN
fueconorg-2888	99	36	or	or	CCONJ
fueconorg-2888	99	37	business	business	NOUN
fueconorg-2888	99	38	opportunities	opportunity	NOUN
fueconorg-2888	99	39	.	.	PUNCT
fueconorg-2888	100	1	furthermore	furthermore	ADV
fueconorg-2888	100	2	,	,	PUNCT
fueconorg-2888	100	3	standard	standard	ADJ
fueconorg-2888	100	4	2020	2020	NUM
fueconorg-2888	100	5	prescribes	prescribe	VERB
fueconorg-2888	100	6	that	that	SCONJ
fueconorg-2888	100	7	the	the	DET
fueconorg-2888	100	8	chief	chief	ADJ
fueconorg-2888	100	9	audit	audit	NOUN
fueconorg-2888	100	10	executive	executive	NOUN
fueconorg-2888	100	11	is	be	AUX
fueconorg-2888	100	12	obliged	oblige	VERB
fueconorg-2888	100	13	to	to	PART
fueconorg-2888	100	14	inform	inform	VERB
fueconorg-2888	100	15	the	the	DET
fueconorg-2888	100	16	management	management	NOUN
fueconorg-2888	100	17	about	about	ADP
fueconorg-2888	100	18	the	the	DET
fueconorg-2888	100	19	planned	plan	VERB
fueconorg-2888	100	20	activities	activity	NOUN
fueconorg-2888	100	21	and	and	CCONJ
fueconorg-2888	100	22	resource	resource	NOUN
fueconorg-2888	100	23	requirements	requirement	NOUN
fueconorg-2888	100	24	,	,	PUNCT
fueconorg-2888	100	25	including	include	VERB
fueconorg-2888	100	26	any	any	DET
fueconorg-2888	100	27	significant	significant	ADJ
fueconorg-2888	100	28	changes	change	NOUN
fueconorg-2888	100	29	that	that	PRON
fueconorg-2888	100	30	have	have	AUX
fueconorg-2888	100	31	occurred	occur	VERB
fueconorg-2888	100	32	in	in	ADP
fueconorg-2888	100	33	the	the	DET
fueconorg-2888	100	34	meantime	meantime	NOUN
fueconorg-2888	100	35	,	,	PUNCT
fueconorg-2888	100	36	in	in	ADP
fueconorg-2888	100	37	order	order	NOUN
fueconorg-2888	100	38	to	to	PART
fueconorg-2888	100	39	determine	determine	VERB
fueconorg-2888	100	40	whether	whether	SCONJ
fueconorg-2888	100	41	internal	internal	ADJ
fueconorg-2888	100	42	audit	audit	NOUN
fueconorg-2888	100	43	objectives	objective	NOUN
fueconorg-2888	100	44	and	and	CCONJ
fueconorg-2888	100	45	activity	activity	NOUN
fueconorg-2888	100	46	plans	plan	NOUN
fueconorg-2888	100	47	reflect	reflect	VERB
fueconorg-2888	100	48	company	company	NOUN
fueconorg-2888	100	49	plans	plan	NOUN
fueconorg-2888	100	50	.	.	PUNCT
fueconorg-2888	101	1	and	and	CCONJ
fueconorg-2888	101	2	,	,	PUNCT
fueconorg-2888	101	3	finally	finally	ADV
fueconorg-2888	101	4	,	,	PUNCT
fueconorg-2888	101	5	in	in	ADP
fueconorg-2888	101	6	order	order	NOUN
fueconorg-2888	101	7	to	to	PART
fueconorg-2888	101	8	examine	examine	VERB
fueconorg-2888	101	9	the	the	DET
fueconorg-2888	101	10	possibilities	possibility	NOUN
fueconorg-2888	101	11	of	of	ADP
fueconorg-2888	101	12	overcoming	overcome	VERB
fueconorg-2888	101	13	possibly	possibly	ADV
fueconorg-2888	101	14	identified	identify	VERB
fueconorg-2888	101	15	problems	problem	NOUN
fueconorg-2888	101	16	,	,	PUNCT
fueconorg-2888	101	17	according	accord	VERB
fueconorg-2888	101	18	to	to	ADP
fueconorg-2888	101	19	performance	performance	NOUN
fueconorg-2888	101	20	standard	standard	ADJ
fueconorg-2888	101	21	2060	2060	NUM
fueconorg-2888	101	22	,	,	PUNCT
fueconorg-2888	101	23	company	company	NOUN
fueconorg-2888	101	24	management	management	NOUN
fueconorg-2888	101	25	,	,	PUNCT
fueconorg-2888	101	26	next	next	ADV
fueconorg-2888	101	27	to	to	ADP
fueconorg-2888	101	28	the	the	DET
fueconorg-2888	101	29	board	board	NOUN
fueconorg-2888	101	30	,	,	PUNCT
fueconorg-2888	101	31	must	must	AUX
fueconorg-2888	101	32	obtain	obtain	VERB
fueconorg-2888	101	33	an	an	DET
fueconorg-2888	101	34	internal	internal	ADJ
fueconorg-2888	101	35	audit	audit	NOUN
fueconorg-2888	101	36	report	report	NOUN
fueconorg-2888	101	37	on	on	ADP
fueconorg-2888	101	38	the	the	DET
fueconorg-2888	101	39	purpose	purpose	NOUN
fueconorg-2888	101	40	,	,	PUNCT
fueconorg-2888	101	41	authority	authority	NOUN
fueconorg-2888	101	42	,	,	PUNCT
fueconorg-2888	101	43	and	and	CCONJ
fueconorg-2888	101	44	responsibilities	responsibility	NOUN
fueconorg-2888	101	45	of	of	ADP
fueconorg-2888	101	46	internal	internal	ADJ
fueconorg-2888	101	47	audit	audit	NOUN
fueconorg-2888	101	48	,	,	PUNCT
fueconorg-2888	101	49	and	and	CCONJ
fueconorg-2888	101	50	performance	performance	NOUN
fueconorg-2888	101	51	in	in	ADP
fueconorg-2888	101	52	relation	relation	NOUN
fueconorg-2888	101	53	to	to	ADP
fueconorg-2888	101	54	the	the	DET
fueconorg-2888	101	55	plan	plan	NOUN
fueconorg-2888	101	56	.	.	PUNCT
fueconorg-2888	102	1	such	such	DET
fueconorg-2888	102	2	a	a	DET
fueconorg-2888	102	3	relationship	relationship	NOUN
fueconorg-2888	102	4	should	should	AUX
fueconorg-2888	102	5	ensure	ensure	VERB
fueconorg-2888	102	6	the	the	DET
fueconorg-2888	102	7	achievement	achievement	NOUN
fueconorg-2888	102	8	of	of	ADP
fueconorg-2888	102	9	synergistic	synergistic	ADJ
fueconorg-2888	102	10	effects	effect	NOUN
fueconorg-2888	102	11	and	and	CCONJ
fueconorg-2888	102	12	directly	directly	ADV
fueconorg-2888	102	13	contribute	contribute	VERB
fueconorg-2888	102	14	to	to	ADP
fueconorg-2888	102	15	the	the	DET
fueconorg-2888	102	16	improvement	improvement	NOUN
fueconorg-2888	102	17	of	of	ADP
fueconorg-2888	102	18	company	company	NOUN
fueconorg-2888	102	19	management	management	NOUN
fueconorg-2888	102	20	,	,	PUNCT
fueconorg-2888	102	21	while	while	SCONJ
fueconorg-2888	102	22	providing	provide	VERB
fueconorg-2888	102	23	the	the	DET
fueconorg-2888	102	24	ability	ability	NOUN
fueconorg-2888	102	25	to	to	PART
fueconorg-2888	102	26	achieve	achieve	VERB
fueconorg-2888	102	27	a	a	DET
fueconorg-2888	102	28	high	high	ADJ
fueconorg-2888	102	29	level	level	NOUN
fueconorg-2888	102	30	of	of	ADP
fueconorg-2888	102	31	independence	independence	NOUN
fueconorg-2888	102	32	and	and	CCONJ
fueconorg-2888	102	33	objectivity	objectivity	NOUN
fueconorg-2888	102	34	of	of	ADP
fueconorg-2888	102	35	internal	internal	ADJ
fueconorg-2888	102	36	audit	audit	NOUN
fueconorg-2888	102	37	.	.	PUNCT
fueconorg-2888	103	1	managers	manager	NOUN
fueconorg-2888	103	2	are	be	AUX
fueconorg-2888	103	3	the	the	DET
fueconorg-2888	103	4	ones	one	NOUN
fueconorg-2888	103	5	who	who	PRON
fueconorg-2888	103	6	largely	largely	ADV
fueconorg-2888	103	7	orient	orient	VERB
fueconorg-2888	103	8	internal	internal	ADJ
fueconorg-2888	103	9	audit	audit	NOUN
fueconorg-2888	103	10	activities	activity	NOUN
fueconorg-2888	103	11	and	and	CCONJ
fueconorg-2888	103	12	provide	provide	VERB
fueconorg-2888	103	13	support	support	NOUN
fueconorg-2888	103	14	for	for	ADP
fueconorg-2888	103	15	the	the	DET
fueconorg-2888	103	16	performance	performance	NOUN
fueconorg-2888	103	17	of	of	ADP
fueconorg-2888	103	18	audit	audit	NOUN
fueconorg-2888	103	19	activities	activity	NOUN
fueconorg-2888	103	20	.	.	PUNCT
fueconorg-2888	104	1	however	however	ADV
fueconorg-2888	104	2	,	,	PUNCT
fueconorg-2888	104	3	this	this	PRON
fueconorg-2888	104	4	does	do	AUX
fueconorg-2888	104	5	not	not	PART
fueconorg-2888	104	6	mean	mean	VERB
fueconorg-2888	104	7	that	that	SCONJ
fueconorg-2888	104	8	internal	internal	ADJ
fueconorg-2888	104	9	auditors	auditor	NOUN
fueconorg-2888	104	10	should	should	AUX
fueconorg-2888	104	11	be	be	AUX
fueconorg-2888	104	12	considered	consider	VERB
fueconorg-2888	104	13	as	as	ADP
fueconorg-2888	104	14	their	their	PRON
fueconorg-2888	104	15	“	"	PUNCT
fueconorg-2888	104	16	servants	servant	NOUN
fueconorg-2888	104	17	”	"	PUNCT
fueconorg-2888	104	18	,	,	PUNCT
fueconorg-2888	104	19	and	and	CCONJ
fueconorg-2888	104	20	that	that	SCONJ
fueconorg-2888	104	21	the	the	DET
fueconorg-2888	104	22	impact	impact	NOUN
fueconorg-2888	104	23	on	on	ADP
fueconorg-2888	104	24	their	their	PRON
fueconorg-2888	104	25	work	work	NOUN
fueconorg-2888	104	26	should	should	AUX
fueconorg-2888	104	27	go	go	VERB
fueconorg-2888	104	28	beyond	beyond	ADP
fueconorg-2888	104	29	the	the	DET
fueconorg-2888	104	30	powers	power	NOUN
fueconorg-2888	104	31	of	of	ADP
fueconorg-2888	104	32	management	management	NOUN
fueconorg-2888	104	33	.	.	PUNCT
fueconorg-2888	105	1	thus	thus	ADV
fueconorg-2888	105	2	,	,	PUNCT
fueconorg-2888	105	3	provision	provision	NOUN
fueconorg-2888	105	4	of	of	ADP
fueconorg-2888	105	5	inputs	input	NOUN
fueconorg-2888	105	6	for	for	ADP
fueconorg-2888	105	7	internal	internal	ADJ
fueconorg-2888	105	8	audit	audit	NOUN
fueconorg-2888	105	9	plans	plan	NOUN
fueconorg-2888	105	10	and	and	CCONJ
fueconorg-2888	105	11	consideration	consideration	NOUN
fueconorg-2888	105	12	of	of	ADP
fueconorg-2888	105	13	requests	request	NOUN
fueconorg-2888	105	14	for	for	ADP
fueconorg-2888	105	15	resources	resource	NOUN
fueconorg-2888	105	16	,	,	PUNCT
fueconorg-2888	105	17	together	together	ADV
fueconorg-2888	105	18	with	with	ADP
fueconorg-2888	105	19	the	the	DET
fueconorg-2888	105	20	audit	audit	NOUN
fueconorg-2888	105	21	committee	committee	NOUN
fueconorg-2888	105	22	,	,	PUNCT
fueconorg-2888	105	23	is	be	AUX
fueconorg-2888	105	24	desired	desire	VERB
fueconorg-2888	105	25	and	and	CCONJ
fueconorg-2888	105	26	prescribed	prescribe	VERB
fueconorg-2888	105	27	by	by	ADP
fueconorg-2888	105	28	standards	standard	NOUN
fueconorg-2888	105	29	,	,	PUNCT
fueconorg-2888	105	30	but	but	CCONJ
fueconorg-2888	105	31	internal	internal	ADJ
fueconorg-2888	105	32	auditors	auditor	NOUN
fueconorg-2888	105	33	and	and	CCONJ
fueconorg-2888	105	34	the	the	DET
fueconorg-2888	105	35	audit	audit	NOUN
fueconorg-2888	105	36	committee	committee	NOUN
fueconorg-2888	105	37	should	should	AUX
fueconorg-2888	105	38	have	have	VERB
fueconorg-2888	105	39	full	full	ADJ
fueconorg-2888	105	40	autonomy	autonomy	NOUN
fueconorg-2888	105	41	for	for	ADP
fueconorg-2888	105	42	the	the	DET
fueconorg-2888	105	43	final	final	ADJ
fueconorg-2888	105	44	prioritization	prioritization	NOUN
fueconorg-2888	105	45	.	.	PUNCT
fueconorg-2888	106	1	this	this	PRON
fueconorg-2888	106	2	is	be	AUX
fueconorg-2888	106	3	because	because	SCONJ
fueconorg-2888	106	4	if	if	SCONJ
fueconorg-2888	106	5	management	management	NOUN
fueconorg-2888	106	6	does	do	AUX
fueconorg-2888	106	7	not	not	PART
fueconorg-2888	106	8	want	want	VERB
fueconorg-2888	106	9	internal	internal	ADJ
fueconorg-2888	106	10	audit	audit	NOUN
fueconorg-2888	106	11	to	to	PART
fueconorg-2888	106	12	focus	focus	VERB
fueconorg-2888	106	13	on	on	ADP
fueconorg-2888	106	14	some	some	DET
fueconorg-2888	106	15	specific	specific	ADJ
fueconorg-2888	106	16	areas	area	NOUN
fueconorg-2888	106	17	,	,	PUNCT
fueconorg-2888	106	18	they	they	PRON
fueconorg-2888	106	19	can	can	AUX
fueconorg-2888	106	20	limit	limit	VERB
fueconorg-2888	106	21	internal	internal	ADJ
fueconorg-2888	106	22	audit	audit	NOUN
fueconorg-2888	106	23	resources	resource	NOUN
fueconorg-2888	106	24	,	,	PUNCT
fueconorg-2888	106	25	and	and	CCONJ
fueconorg-2888	106	26	,	,	PUNCT
fueconorg-2888	106	27	thus	thus	ADV
fueconorg-2888	106	28	,	,	PUNCT
fueconorg-2888	106	29	significantly	significantly	ADV
fueconorg-2888	106	30	reduce	reduce	VERB
fueconorg-2888	106	31	audit	audit	NOUN
fueconorg-2888	106	32	activity	activity	NOUN
fueconorg-2888	106	33	(	(	PUNCT
fueconorg-2888	106	34	christopher	christopher	PROPN
fueconorg-2888	106	35	et	et	PROPN
fueconorg-2888	106	36	al	al	PROPN
fueconorg-2888	106	37	.	.	PROPN
fueconorg-2888	106	38	,	,	PUNCT
fueconorg-2888	106	39	2009	2009	NUM
fueconorg-2888	106	40	)	)	PUNCT
fueconorg-2888	106	41	.	.	PUNCT
fueconorg-2888	107	1	also	also	ADV
fueconorg-2888	107	2	,	,	PUNCT
fueconorg-2888	107	3	the	the	DET
fueconorg-2888	107	4	issue	issue	NOUN
fueconorg-2888	107	5	of	of	ADP
fueconorg-2888	107	6	employment	employment	NOUN
fueconorg-2888	107	7	and	and	CCONJ
fueconorg-2888	107	8	dismissal	dismissal	NOUN
fueconorg-2888	107	9	of	of	ADP
fueconorg-2888	107	10	internal	internal	ADJ
fueconorg-2888	107	11	auditors	auditor	NOUN
fueconorg-2888	107	12	should	should	AUX
fueconorg-2888	107	13	not	not	PART
fueconorg-2888	107	14	be	be	AUX
fueconorg-2888	107	15	the	the	DET
fueconorg-2888	107	16	responsibility	responsibility	NOUN
fueconorg-2888	107	17	of	of	ADP
fueconorg-2888	107	18	the	the	DET
fueconorg-2888	107	19	company	company	NOUN
fueconorg-2888	107	20	managers	manager	NOUN
fueconorg-2888	107	21	as	as	ADP
fueconorg-2888	107	22	audited	audit	VERB
fueconorg-2888	107	23	entities	entity	NOUN
fueconorg-2888	107	24	,	,	PUNCT
fueconorg-2888	107	25	for	for	ADP
fueconorg-2888	107	26	direct	direct	ADJ
fueconorg-2888	107	27	subordination	subordination	NOUN
fueconorg-2888	107	28	of	of	ADP
fueconorg-2888	107	29	internal	internal	ADJ
fueconorg-2888	107	30	auditors	auditor	NOUN
fueconorg-2888	107	31	and	and	CCONJ
fueconorg-2888	107	32	bringing	bring	VERB
fueconorg-2888	107	33	their	their	PRON
fueconorg-2888	107	34	independence	independence	NOUN
fueconorg-2888	107	35	and	and	CCONJ
fueconorg-2888	107	36	objectivity	objectivity	NOUN
fueconorg-2888	107	37	into	into	ADP
fueconorg-2888	107	38	risk	risk	NOUN
fueconorg-2888	107	39	.	.	PUNCT
fueconorg-2888	108	1	based	base	VERB
fueconorg-2888	108	2	on	on	ADP
fueconorg-2888	108	3	the	the	DET
fueconorg-2888	108	4	above	above	NOUN
fueconorg-2888	108	5	,	,	PUNCT
fueconorg-2888	108	6	it	it	PRON
fueconorg-2888	108	7	can	can	AUX
fueconorg-2888	108	8	be	be	AUX
fueconorg-2888	108	9	concluded	conclude	VERB
fueconorg-2888	108	10	that	that	SCONJ
fueconorg-2888	108	11	“	"	PUNCT
fueconorg-2888	108	12	the	the	PRON
fueconorg-2888	108	13	greater	great	ADJ
fueconorg-2888	108	14	the	the	DET
fueconorg-2888	108	15	influence	influence	NOUN
fueconorg-2888	108	16	of	of	ADP
fueconorg-2888	108	17	management	management	NOUN
fueconorg-2888	108	18	on	on	ADP
fueconorg-2888	108	19	internal	internal	ADJ
fueconorg-2888	108	20	auditors	auditor	NOUN
fueconorg-2888	108	21	,	,	PUNCT
fueconorg-2888	108	22	the	the	PRON
fueconorg-2888	108	23	less	less	ADV
fueconorg-2888	108	24	they	they	PRON
fueconorg-2888	108	25	are	be	AUX
fueconorg-2888	108	26	independent	independent	ADJ
fueconorg-2888	108	27	in	in	ADP
fueconorg-2888	108	28	carrying	carry	VERB
fueconorg-2888	108	29	out	out	ADP
fueconorg-2888	108	30	the	the	DET
fueconorg-2888	108	31	tasks	task	NOUN
fueconorg-2888	108	32	entrusted	entrust	VERB
fueconorg-2888	108	33	to	to	ADP
fueconorg-2888	108	34	them	they	PRON
fueconorg-2888	108	35	”	"	PUNCT
fueconorg-2888	108	36	(	(	PUNCT
fueconorg-2888	108	37	kondić	kondić	NOUN
fueconorg-2888	108	38	&	&	CCONJ
fueconorg-2888	108	39	petrović	petrović	NOUN
fueconorg-2888	108	40	,	,	PUNCT
fueconorg-2888	108	41	2012	2012	NUM
fueconorg-2888	108	42	,	,	PUNCT
fueconorg-2888	108	43	p.	p.	NOUN
fueconorg-2888	108	44	133	133	NUM
fueconorg-2888	108	45	)	)	PUNCT
fueconorg-2888	108	46	,	,	PUNCT
fueconorg-2888	108	47	which	which	PRON
fueconorg-2888	108	48	is	be	AUX
fueconorg-2888	108	49	why	why	SCONJ
fueconorg-2888	108	50	establishing	establish	VERB
fueconorg-2888	108	51	a	a	DET
fueconorg-2888	108	52	balanced	balanced	ADJ
fueconorg-2888	108	53	relationship	relationship	NOUN
fueconorg-2888	108	54	to	to	PART
fueconorg-2888	108	55	provide	provide	VERB
fueconorg-2888	108	56	both	both	DET
fueconorg-2888	108	57	sides	side	NOUN
fueconorg-2888	108	58	with	with	ADP
fueconorg-2888	108	59	an	an	DET
fueconorg-2888	108	60	opportunity	opportunity	NOUN
fueconorg-2888	108	61	for	for	ADP
fueconorg-2888	108	62	the	the	DET
fueconorg-2888	108	63	proper	proper	ADJ
fueconorg-2888	108	64	performance	performance	NOUN
fueconorg-2888	108	65	of	of	ADP
fueconorg-2888	108	66	tasks	task	NOUN
fueconorg-2888	108	67	entrusted	entrust	VERB
fueconorg-2888	108	68	to	to	ADP
fueconorg-2888	108	69	them	they	PRON
fueconorg-2888	108	70	is	be	AUX
fueconorg-2888	108	71	a	a	DET
fueconorg-2888	108	72	priority	priority	NOUN
fueconorg-2888	108	73	.	.	PUNCT
fueconorg-2888	109	1	unlike	unlike	ADP
fueconorg-2888	109	2	company	company	NOUN
fueconorg-2888	109	3	management	management	NOUN
fueconorg-2888	109	4	,	,	PUNCT
fueconorg-2888	109	5	greater	great	ADJ
fueconorg-2888	109	6	involvement	involvement	NOUN
fueconorg-2888	109	7	of	of	ADP
fueconorg-2888	109	8	the	the	DET
fueconorg-2888	109	9	audit	audit	NOUN
fueconorg-2888	109	10	committee	committee	NOUN
fueconorg-2888	109	11	in	in	ADP
fueconorg-2888	109	12	internal	internal	ADJ
fueconorg-2888	109	13	audit	audit	NOUN
fueconorg-2888	109	14	activities	activity	NOUN
fueconorg-2888	109	15	is	be	AUX
fueconorg-2888	109	16	desirable	desirable	ADJ
fueconorg-2888	109	17	or	or	CCONJ
fueconorg-2888	109	18	necessary	necessary	ADJ
fueconorg-2888	109	19	,	,	PUNCT
fueconorg-2888	109	20	because	because	SCONJ
fueconorg-2888	109	21	it	it	PRON
fueconorg-2888	109	22	is	be	AUX
fueconorg-2888	109	23	an	an	DET
fueconorg-2888	109	24	authority	authority	NOUN
fueconorg-2888	109	25	with	with	ADP
fueconorg-2888	109	26	the	the	DET
fueconorg-2888	109	27	primary	primary	ADJ
fueconorg-2888	109	28	responsibility	responsibility	NOUN
fueconorg-2888	109	29	for	for	ADP
fueconorg-2888	109	30	the	the	DET
fueconorg-2888	109	31	effective	effective	ADJ
fueconorg-2888	109	32	functioning	functioning	NOUN
fueconorg-2888	109	33	of	of	ADP
fueconorg-2888	109	34	internal	internal	ADJ
fueconorg-2888	109	35	audit	audit	NOUN
fueconorg-2888	109	36	.	.	PUNCT
fueconorg-2888	110	1	the	the	DET
fueconorg-2888	110	2	relationship	relationship	NOUN
fueconorg-2888	110	3	between	between	ADP
fueconorg-2888	110	4	internal	internal	ADJ
fueconorg-2888	110	5	audit	audit	NOUN
fueconorg-2888	110	6	and	and	CCONJ
fueconorg-2888	110	7	the	the	DET
fueconorg-2888	110	8	audit	audit	NOUN
fueconorg-2888	110	9	committee	committee	NOUN
fueconorg-2888	110	10	is	be	AUX
fueconorg-2888	110	11	“	"	PUNCT
fueconorg-2888	110	12	much	much	ADV
fueconorg-2888	110	13	more	more	ADJ
fueconorg-2888	110	14	than	than	ADP
fueconorg-2888	110	15	relationship	relationship	NOUN
fueconorg-2888	110	16	between	between	ADP
fueconorg-2888	110	17	the	the	DET
fueconorg-2888	110	18	supervised	supervised	ADJ
fueconorg-2888	110	19	and	and	CCONJ
fueconorg-2888	110	20	the	the	DET
fueconorg-2888	110	21	supervisor	supervisor	NOUN
fueconorg-2888	110	22	”	"	PUNCT
fueconorg-2888	110	23	(	(	PUNCT
fueconorg-2888	110	24	goodwin	goodwin	PROPN
fueconorg-2888	110	25	&	&	CCONJ
fueconorg-2888	110	26	yeo	yeo	PROPN
fueconorg-2888	110	27	,	,	PUNCT
fueconorg-2888	110	28	2001	2001	NUM
fueconorg-2888	110	29	,	,	PUNCT
fueconorg-2888	110	30	p.	p.	NOUN
fueconorg-2888	110	31	110	110	NUM
fueconorg-2888	110	32	)	)	PUNCT
fueconorg-2888	110	33	,	,	PUNCT
fueconorg-2888	110	34	because	because	SCONJ
fueconorg-2888	110	35	the	the	DET
fueconorg-2888	110	36	audit	audit	NOUN
fueconorg-2888	110	37	committee	committee	NOUN
fueconorg-2888	110	38	primarily	primarily	ADV
fueconorg-2888	110	39	focuses	focus	VERB
fueconorg-2888	110	40	on	on	ADP
fueconorg-2888	110	41	safeguarding	safeguard	VERB
fueconorg-2888	110	42	the	the	DET
fueconorg-2888	110	43	independence	independence	NOUN
fueconorg-2888	110	44	of	of	ADP
fueconorg-2888	110	45	internal	internal	ADJ
fueconorg-2888	110	46	audit	audit	NOUN
fueconorg-2888	110	47	from	from	ADP
fueconorg-2888	110	48	management	management	NOUN
fueconorg-2888	110	49	(	(	PUNCT
fueconorg-2888	110	50	kamau	kamau	PROPN
fueconorg-2888	110	51	et	et	PROPN
fueconorg-2888	110	52	al	al	PROPN
fueconorg-2888	110	53	.	.	PROPN
fueconorg-2888	110	54	,	,	PUNCT
fueconorg-2888	110	55	2014	2014	NUM
fueconorg-2888	110	56	)	)	PUNCT
fueconorg-2888	110	57	.	.	PUNCT
fueconorg-2888	111	1	this	this	PRON
fueconorg-2888	111	2	is	be	AUX
fueconorg-2888	111	3	primarily	primarily	ADV
fueconorg-2888	111	4	achieved	achieve	VERB
fueconorg-2888	111	5	by	by	ADP
fueconorg-2888	111	6	:	:	PUNCT
fueconorg-2888	111	7			X
fueconorg-2888	111	8	approval	approval	NOUN
fueconorg-2888	111	9	of	of	ADP
fueconorg-2888	111	10	internal	internal	ADJ
fueconorg-2888	111	11	audit	audit	NOUN
fueconorg-2888	111	12	charter	charter	NOUN
fueconorg-2888	111	13	/	/	SYM
fueconorg-2888	111	14	rulebook	rulebook	NOUN
fueconorg-2888	111	15	,	,	PUNCT
fueconorg-2888	111	16	which	which	PRON
fueconorg-2888	111	17	sends	send	VERB
fueconorg-2888	111	18	a	a	DET
fueconorg-2888	111	19	special	special	ADJ
fueconorg-2888	111	20	message	message	NOUN
fueconorg-2888	111	21	to	to	ADP
fueconorg-2888	111	22	management	management	NOUN
fueconorg-2888	111	23	that	that	PRON
fueconorg-2888	111	24	chief	chief	ADJ
fueconorg-2888	111	25	audit	audit	NOUN
fueconorg-2888	111	26	executive	executive	NOUN
fueconorg-2888	111	27	may	may	AUX
fueconorg-2888	111	28	appeal	appeal	VERB
fueconorg-2888	111	29	to	to	ADP
fueconorg-2888	111	30	a	a	DET
fueconorg-2888	111	31	higher	high	ADJ
fueconorg-2888	111	32	authority	authority	NOUN
fueconorg-2888	111	33	in	in	ADP
fueconorg-2888	111	34	the	the	DET
fueconorg-2888	111	35	case	case	NOUN
fueconorg-2888	111	36	independence	independence	NOUN
fueconorg-2888	111	37	and	and	CCONJ
fueconorg-2888	111	38	objectivity	objectivity	NOUN
fueconorg-2888	111	39	of	of	ADP
fueconorg-2888	111	40	internal	internal	ADJ
fueconorg-2888	111	41	auditors	auditor	NOUN
fueconorg-2888	111	42	as	as	ADP
fueconorg-2888	111	43	deteminants	deteminant	NOUN
fueconorg-2888	111	44	of	of	ADP
fueconorg-2888	111	45	their	their	PRON
fueconorg-2888	111	46	effectiveness	effectiveness	NOUN
fueconorg-2888	111	47	239	239	NUM
fueconorg-2888	111	48	of	of	ADP
fueconorg-2888	111	49	controversial	controversial	ADJ
fueconorg-2888	111	50	issues	issue	NOUN
fueconorg-2888	111	51	.	.	PUNCT
fueconorg-2888	112	1	approval	approval	NOUN
fueconorg-2888	112	2	of	of	ADP
fueconorg-2888	112	3	the	the	DET
fueconorg-2888	112	4	charter	charter	NOUN
fueconorg-2888	112	5	implies	imply	VERB
fueconorg-2888	112	6	that	that	SCONJ
fueconorg-2888	112	7	internal	internal	ADJ
fueconorg-2888	112	8	audit	audit	NOUN
fueconorg-2888	112	9	is	be	AUX
fueconorg-2888	112	10	free	free	ADJ
fueconorg-2888	112	11	from	from	ADP
fueconorg-2888	112	12	barriers	barrier	NOUN
fueconorg-2888	112	13	that	that	PRON
fueconorg-2888	112	14	might	might	AUX
fueconorg-2888	112	15	otherwise	otherwise	ADV
fueconorg-2888	112	16	prevent	prevent	VERB
fueconorg-2888	112	17	it	it	PRON
fueconorg-2888	112	18	from	from	ADP
fueconorg-2888	112	19	making	make	VERB
fueconorg-2888	112	20	the	the	DET
fueconorg-2888	112	21	necessary	necessary	ADJ
fueconorg-2888	112	22	disclosures	disclosure	NOUN
fueconorg-2888	112	23	to	to	ADP
fueconorg-2888	112	24	the	the	DET
fueconorg-2888	112	25	audit	audit	NOUN
fueconorg-2888	112	26	committee	committee	NOUN
fueconorg-2888	112	27	;	;	PUNCT
fueconorg-2888	112	28			VERB
fueconorg-2888	112	29	approving	approve	VERB
fueconorg-2888	112	30	risk	risk	NOUN
fueconorg-2888	112	31	-	-	PUNCT
fueconorg-2888	112	32	based	base	VERB
fueconorg-2888	112	33	internal	internal	ADJ
fueconorg-2888	112	34	audit	audit	NOUN
fueconorg-2888	112	35	plan	plan	NOUN
fueconorg-2888	112	36	and	and	CCONJ
fueconorg-2888	112	37	budget	budget	NOUN
fueconorg-2888	112	38	–	–	PUNCT
fueconorg-2888	112	39	based	base	VERB
fueconorg-2888	112	40	on	on	ADP
fueconorg-2888	112	41	a	a	DET
fueconorg-2888	112	42	risk	risk	NOUN
fueconorg-2888	112	43	study	study	NOUN
fueconorg-2888	112	44	prepared	prepare	VERB
fueconorg-2888	112	45	by	by	ADP
fueconorg-2888	112	46	internal	internal	ADJ
fueconorg-2888	112	47	auditors	auditor	NOUN
fueconorg-2888	112	48	and	and	CCONJ
fueconorg-2888	112	49	significant	significant	ADJ
fueconorg-2888	112	50	inputs	input	NOUN
fueconorg-2888	112	51	received	receive	VERB
fueconorg-2888	112	52	from	from	ADP
fueconorg-2888	112	53	the	the	DET
fueconorg-2888	112	54	company	company	NOUN
fueconorg-2888	112	55	management	management	NOUN
fueconorg-2888	112	56	,	,	PUNCT
fueconorg-2888	112	57	chief	chief	ADJ
fueconorg-2888	112	58	audit	audit	NOUN
fueconorg-2888	112	59	executive	executive	NOUN
fueconorg-2888	112	60	shall	shall	AUX
fueconorg-2888	112	61	submit	submit	VERB
fueconorg-2888	112	62	to	to	ADP
fueconorg-2888	112	63	the	the	DET
fueconorg-2888	112	64	audit	audit	NOUN
fueconorg-2888	112	65	committee	committee	NOUN
fueconorg-2888	112	66	a	a	DET
fueconorg-2888	112	67	draft	draft	NOUN
fueconorg-2888	112	68	plan	plan	NOUN
fueconorg-2888	112	69	,	,	PUNCT
fueconorg-2888	112	70	which	which	PRON
fueconorg-2888	112	71	they	they	PRON
fueconorg-2888	112	72	,	,	PUNCT
fueconorg-2888	112	73	as	as	ADP
fueconorg-2888	112	74	the	the	DET
fueconorg-2888	112	75	ultimate	ultimate	ADJ
fueconorg-2888	112	76	coordinator	coordinator	NOUN
fueconorg-2888	112	77	,	,	PUNCT
fueconorg-2888	112	78	review	review	NOUN
fueconorg-2888	112	79	and	and	CCONJ
fueconorg-2888	112	80	finally	finally	ADV
fueconorg-2888	112	81	approve	approve	VERB
fueconorg-2888	112	82	;	;	PUNCT
fueconorg-2888	112	83			VERB
fueconorg-2888	112	84	receiving	receive	VERB
fueconorg-2888	112	85	reports	report	NOUN
fueconorg-2888	112	86	from	from	ADP
fueconorg-2888	112	87	the	the	DET
fueconorg-2888	112	88	chief	chief	ADJ
fueconorg-2888	112	89	audit	audit	NOUN
fueconorg-2888	112	90	executive	executive	NOUN
fueconorg-2888	112	91	on	on	ADP
fueconorg-2888	112	92	the	the	DET
fueconorg-2888	112	93	execution	execution	NOUN
fueconorg-2888	112	94	of	of	ADP
fueconorg-2888	112	95	internal	internal	ADJ
fueconorg-2888	112	96	audit	audit	NOUN
fueconorg-2888	112	97	activities	activity	NOUN
fueconorg-2888	112	98	in	in	ADP
fueconorg-2888	112	99	relation	relation	NOUN
fueconorg-2888	112	100	to	to	ADP
fueconorg-2888	112	101	the	the	DET
fueconorg-2888	112	102	plan	plan	NOUN
fueconorg-2888	112	103	and	and	CCONJ
fueconorg-2888	112	104	on	on	ADP
fueconorg-2888	112	105	other	other	ADJ
fueconorg-2888	112	106	matters	matter	NOUN
fueconorg-2888	112	107	and	and	CCONJ
fueconorg-2888	112	108	measures	measure	NOUN
fueconorg-2888	112	109	related	relate	VERB
fueconorg-2888	112	110	to	to	ADP
fueconorg-2888	112	111	significant	significant	ADJ
fueconorg-2888	112	112	audit	audit	NOUN
fueconorg-2888	112	113	findings	finding	NOUN
fueconorg-2888	112	114	in	in	ADP
fueconorg-2888	112	115	the	the	DET
fueconorg-2888	112	116	report	report	NOUN
fueconorg-2888	112	117	that	that	SCONJ
fueconorg-2888	112	118	their	their	PRON
fueconorg-2888	112	119	internal	internal	ADJ
fueconorg-2888	112	120	auditors	auditor	NOUN
fueconorg-2888	112	121	provided	provide	VERB
fueconorg-2888	112	122	;	;	PUNCT
fueconorg-2888	112	123			VERB
fueconorg-2888	112	124	approving	approve	VERB
fueconorg-2888	112	125	decisions	decision	NOUN
fueconorg-2888	112	126	concerning	concern	VERB
fueconorg-2888	112	127	the	the	DET
fueconorg-2888	112	128	appointment	appointment	NOUN
fueconorg-2888	112	129	and	and	CCONJ
fueconorg-2888	112	130	dismissal	dismissal	NOUN
fueconorg-2888	112	131	of	of	ADP
fueconorg-2888	112	132	chief	chief	ADJ
fueconorg-2888	112	133	audit	audit	NOUN
fueconorg-2888	112	134	executive	executive	NOUN
fueconorg-2888	112	135	.	.	PUNCT
fueconorg-2888	113	1	although	although	SCONJ
fueconorg-2888	113	2	chief	chief	ADJ
fueconorg-2888	113	3	audit	audit	NOUN
fueconorg-2888	113	4	executive	executive	NOUN
fueconorg-2888	113	5	is	be	AUX
fueconorg-2888	113	6	,	,	PUNCT
fueconorg-2888	113	7	as	as	ADP
fueconorg-2888	113	8	a	a	DET
fueconorg-2888	113	9	rule	rule	NOUN
fueconorg-2888	113	10	,	,	PUNCT
fueconorg-2888	113	11	administratively	administratively	ADV
fueconorg-2888	113	12	responsible	responsible	ADJ
fueconorg-2888	113	13	to	to	ADP
fueconorg-2888	113	14	company	company	NOUN
fueconorg-2888	113	15	management	management	NOUN
fueconorg-2888	113	16	,	,	PUNCT
fueconorg-2888	113	17	audit	audit	NOUN
fueconorg-2888	113	18	committee	committee	NOUN
fueconorg-2888	113	19	is	be	AUX
fueconorg-2888	113	20	responsible	responsible	ADJ
fueconorg-2888	113	21	for	for	ADP
fueconorg-2888	113	22	their	their	PRON
fueconorg-2888	113	23	recruitment	recruitment	NOUN
fueconorg-2888	113	24	and	and	CCONJ
fueconorg-2888	113	25	dismissal	dismissal	NOUN
fueconorg-2888	113	26	.	.	PUNCT
fueconorg-2888	114	1	company	company	NOUN
fueconorg-2888	114	2	management	management	NOUN
fueconorg-2888	114	3	informs	inform	VERB
fueconorg-2888	114	4	the	the	DET
fueconorg-2888	114	5	audit	audit	NOUN
fueconorg-2888	114	6	committee	committee	NOUN
fueconorg-2888	114	7	of	of	ADP
fueconorg-2888	114	8	potential	potential	ADJ
fueconorg-2888	114	9	candidates	candidate	NOUN
fueconorg-2888	114	10	and	and	CCONJ
fueconorg-2888	114	11	makes	make	VERB
fueconorg-2888	114	12	a	a	DET
fueconorg-2888	114	13	proposal	proposal	NOUN
fueconorg-2888	114	14	.	.	PUNCT
fueconorg-2888	115	1	also	also	ADV
fueconorg-2888	115	2	,	,	PUNCT
fueconorg-2888	115	3	management	management	NOUN
fueconorg-2888	115	4	can	can	AUX
fueconorg-2888	115	5	make	make	VERB
fueconorg-2888	115	6	a	a	DET
fueconorg-2888	115	7	strong	strong	ADJ
fueconorg-2888	115	8	statement	statement	NOUN
fueconorg-2888	115	9	of	of	ADP
fueconorg-2888	115	10	reasons	reason	NOUN
fueconorg-2888	115	11	why	why	SCONJ
fueconorg-2888	115	12	the	the	DET
fueconorg-2888	115	13	current	current	ADJ
fueconorg-2888	115	14	chief	chief	ADJ
fueconorg-2888	115	15	audit	audit	NOUN
fueconorg-2888	115	16	executive	executive	NOUN
fueconorg-2888	115	17	is	be	AUX
fueconorg-2888	115	18	not	not	PART
fueconorg-2888	115	19	fulfilling	fulfil	VERB
fueconorg-2888	115	20	their	their	PRON
fueconorg-2888	115	21	responsibilities	responsibility	NOUN
fueconorg-2888	115	22	and	and	CCONJ
fueconorg-2888	115	23	that	that	SCONJ
fueconorg-2888	115	24	they	they	PRON
fueconorg-2888	115	25	should	should	AUX
fueconorg-2888	115	26	be	be	AUX
fueconorg-2888	115	27	transferred	transfer	VERB
fueconorg-2888	115	28	or	or	CCONJ
fueconorg-2888	115	29	dismissed	dismiss	VERB
fueconorg-2888	115	30	.	.	PUNCT
fueconorg-2888	116	1	after	after	ADP
fueconorg-2888	116	2	the	the	DET
fueconorg-2888	116	3	company	company	NOUN
fueconorg-2888	116	4	management	management	NOUN
fueconorg-2888	116	5	’s	’s	PART
fueconorg-2888	116	6	decision	decision	NOUN
fueconorg-2888	116	7	proposal	proposal	NOUN
fueconorg-2888	116	8	,	,	PUNCT
fueconorg-2888	116	9	audit	audit	NOUN
fueconorg-2888	116	10	committee	committee	NOUN
fueconorg-2888	116	11	makes	make	VERB
fueconorg-2888	116	12	the	the	DET
fueconorg-2888	116	13	final	final	ADJ
fueconorg-2888	116	14	decision	decision	NOUN
fueconorg-2888	116	15	on	on	ADP
fueconorg-2888	116	16	appointment	appointment	NOUN
fueconorg-2888	116	17	or	or	CCONJ
fueconorg-2888	116	18	dismissal	dismissal	NOUN
fueconorg-2888	116	19	of	of	ADP
fueconorg-2888	116	20	chief	chief	ADJ
fueconorg-2888	116	21	audit	audit	NOUN
fueconorg-2888	116	22	executive	executive	NOUN
fueconorg-2888	116	23	.	.	PUNCT
fueconorg-2888	117	1	by	by	ADP
fueconorg-2888	117	2	performing	perform	VERB
fueconorg-2888	117	3	these	these	DET
fueconorg-2888	117	4	activities	activity	NOUN
fueconorg-2888	117	5	,	,	PUNCT
fueconorg-2888	117	6	audit	audit	NOUN
fueconorg-2888	117	7	committee	committee	NOUN
fueconorg-2888	117	8	ensures	ensure	VERB
fueconorg-2888	117	9	that	that	SCONJ
fueconorg-2888	117	10	internal	internal	ADJ
fueconorg-2888	117	11	audit	audit	NOUN
fueconorg-2888	117	12	activity	activity	NOUN
fueconorg-2888	117	13	is	be	AUX
fueconorg-2888	117	14	structured	structure	VERB
fueconorg-2888	117	15	in	in	ADP
fueconorg-2888	117	16	a	a	DET
fueconorg-2888	117	17	way	way	NOUN
fueconorg-2888	117	18	that	that	PRON
fueconorg-2888	117	19	ensures	ensure	VERB
fueconorg-2888	117	20	organizational	organizational	ADJ
fueconorg-2888	117	21	independence	independence	NOUN
fueconorg-2888	117	22	.	.	PUNCT
fueconorg-2888	118	1	additional	additional	ADJ
fueconorg-2888	118	2	support	support	NOUN
fueconorg-2888	118	3	to	to	ADP
fueconorg-2888	118	4	internal	internal	ADJ
fueconorg-2888	118	5	audit	audit	NOUN
fueconorg-2888	118	6	comes	come	VERB
fueconorg-2888	118	7	from	from	ADP
fueconorg-2888	118	8	complete	complete	ADJ
fueconorg-2888	118	9	and	and	CCONJ
fueconorg-2888	118	10	unrestricted	unrestricted	ADJ
fueconorg-2888	118	11	access	access	NOUN
fueconorg-2888	118	12	to	to	ADP
fueconorg-2888	118	13	documents	document	NOUN
fueconorg-2888	118	14	and	and	CCONJ
fueconorg-2888	118	15	people	people	NOUN
fueconorg-2888	118	16	within	within	ADP
fueconorg-2888	118	17	the	the	DET
fueconorg-2888	118	18	company	company	NOUN
fueconorg-2888	118	19	.	.	PUNCT
fueconorg-2888	119	1	also	also	ADV
fueconorg-2888	119	2	,	,	PUNCT
fueconorg-2888	119	3	the	the	DET
fueconorg-2888	119	4	possibility	possibility	NOUN
fueconorg-2888	119	5	of	of	ADP
fueconorg-2888	119	6	direct	direct	ADJ
fueconorg-2888	119	7	and	and	CCONJ
fueconorg-2888	119	8	regular	regular	ADJ
fueconorg-2888	119	9	communication	communication	NOUN
fueconorg-2888	119	10	between	between	ADP
fueconorg-2888	119	11	the	the	DET
fueconorg-2888	119	12	chief	chief	ADJ
fueconorg-2888	119	13	audit	audit	NOUN
fueconorg-2888	119	14	executive	executive	NOUN
fueconorg-2888	119	15	and	and	CCONJ
fueconorg-2888	119	16	the	the	DET
fueconorg-2888	119	17	audit	audit	NOUN
fueconorg-2888	119	18	committee	committee	NOUN
fueconorg-2888	119	19	chairman	chairman	NOUN
fueconorg-2888	119	20	,	,	PUNCT
fueconorg-2888	119	21	attending	attend	VERB
fueconorg-2888	119	22	committee	committee	NOUN
fueconorg-2888	119	23	meetings	meeting	NOUN
fueconorg-2888	119	24	to	to	PART
fueconorg-2888	119	25	discuss	discuss	VERB
fueconorg-2888	119	26	internal	internal	ADJ
fueconorg-2888	119	27	audit	audit	NOUN
fueconorg-2888	119	28	plan	plan	NOUN
fueconorg-2888	119	29	,	,	PUNCT
fueconorg-2888	119	30	significant	significant	ADJ
fueconorg-2888	119	31	findings	finding	NOUN
fueconorg-2888	119	32	,	,	PUNCT
fueconorg-2888	119	33	methods	method	NOUN
fueconorg-2888	119	34	of	of	ADP
fueconorg-2888	119	35	implementation	implementation	NOUN
fueconorg-2888	119	36	of	of	ADP
fueconorg-2888	119	37	recommendations	recommendation	NOUN
fueconorg-2888	119	38	,	,	PUNCT
fueconorg-2888	119	39	and	and	CCONJ
fueconorg-2888	119	40	others	other	NOUN
fueconorg-2888	119	41	further	far	ADV
fueconorg-2888	119	42	support	support	VERB
fueconorg-2888	119	43	the	the	DET
fueconorg-2888	119	44	independence	independence	NOUN
fueconorg-2888	119	45	of	of	ADP
fueconorg-2888	119	46	internal	internal	ADJ
fueconorg-2888	119	47	audit	audit	NOUN
fueconorg-2888	119	48	.	.	PUNCT
fueconorg-2888	120	1	the	the	DET
fueconorg-2888	120	2	great	great	ADJ
fueconorg-2888	120	3	importance	importance	NOUN
fueconorg-2888	120	4	here	here	ADV
fueconorg-2888	120	5	belongs	belong	VERB
fueconorg-2888	120	6	to	to	ADP
fueconorg-2888	120	7	private	private	ADJ
fueconorg-2888	120	8	meetings	meeting	NOUN
fueconorg-2888	120	9	between	between	ADP
fueconorg-2888	120	10	the	the	DET
fueconorg-2888	120	11	chief	chief	ADJ
fueconorg-2888	120	12	audit	audit	NOUN
fueconorg-2888	120	13	executive	executive	NOUN
fueconorg-2888	120	14	and	and	CCONJ
fueconorg-2888	120	15	the	the	DET
fueconorg-2888	120	16	audit	audit	NOUN
fueconorg-2888	120	17	committee	committee	NOUN
fueconorg-2888	120	18	,	,	PUNCT
fueconorg-2888	120	19	bearing	bear	VERB
fueconorg-2888	120	20	in	in	ADP
fueconorg-2888	120	21	mind	mind	NOUN
fueconorg-2888	120	22	that	that	SCONJ
fueconorg-2888	120	23	they	they	PRON
fueconorg-2888	120	24	often	often	ADV
fueconorg-2888	120	25	discuss	discuss	VERB
fueconorg-2888	120	26	sensitive	sensitive	ADJ
fueconorg-2888	120	27	internal	internal	ADJ
fueconorg-2888	120	28	audit	audit	NOUN
fueconorg-2888	120	29	findings	finding	NOUN
fueconorg-2888	120	30	,	,	PUNCT
fueconorg-2888	120	31	for	for	ADP
fueconorg-2888	120	32	which	which	PRON
fueconorg-2888	120	33	the	the	DET
fueconorg-2888	120	34	presence	presence	NOUN
fueconorg-2888	120	35	of	of	ADP
fueconorg-2888	120	36	the	the	DET
fueconorg-2888	120	37	company	company	NOUN
fueconorg-2888	120	38	management	management	NOUN
fueconorg-2888	120	39	is	be	AUX
fueconorg-2888	120	40	not	not	PART
fueconorg-2888	120	41	desirable	desirable	ADJ
fueconorg-2888	120	42	.	.	PUNCT
fueconorg-2888	121	1	3.2	3.2	NUM
fueconorg-2888	121	2	.	.	PUNCT
fueconorg-2888	122	1	threat	threat	NOUN
fueconorg-2888	122	2	management	management	NOUN
fueconorg-2888	122	3	to	to	PART
fueconorg-2888	122	4	achieve	achieve	VERB
fueconorg-2888	122	5	independence	independence	NOUN
fueconorg-2888	122	6	and	and	CCONJ
fueconorg-2888	122	7	objectivity	objectivity	NOUN
fueconorg-2888	122	8	achieving	achieve	VERB
fueconorg-2888	122	9	independence	independence	NOUN
fueconorg-2888	122	10	and	and	CCONJ
fueconorg-2888	122	11	objectivity	objectivity	NOUN
fueconorg-2888	122	12	in	in	ADP
fueconorg-2888	122	13	work	work	NOUN
fueconorg-2888	122	14	is	be	AUX
fueconorg-2888	122	15	subject	subject	ADJ
fueconorg-2888	122	16	to	to	ADP
fueconorg-2888	122	17	significant	significant	ADJ
fueconorg-2888	122	18	efforts	effort	NOUN
fueconorg-2888	122	19	made	make	VERB
fueconorg-2888	122	20	by	by	ADP
fueconorg-2888	122	21	internal	internal	ADJ
fueconorg-2888	122	22	auditors	auditor	NOUN
fueconorg-2888	122	23	themselves	themselves	PRON
fueconorg-2888	122	24	,	,	PUNCT
fueconorg-2888	122	25	aimed	aim	VERB
fueconorg-2888	122	26	at	at	ADP
fueconorg-2888	122	27	adequate	adequate	ADJ
fueconorg-2888	122	28	assessment	assessment	NOUN
fueconorg-2888	122	29	and	and	CCONJ
fueconorg-2888	122	30	management	management	NOUN
fueconorg-2888	122	31	of	of	ADP
fueconorg-2888	122	32	any	any	DET
fueconorg-2888	122	33	situation	situation	NOUN
fueconorg-2888	122	34	that	that	PRON
fueconorg-2888	122	35	threatens	threaten	VERB
fueconorg-2888	122	36	to	to	PART
fueconorg-2888	122	37	endanger	endanger	VERB
fueconorg-2888	122	38	them	they	PRON
fueconorg-2888	122	39	.	.	PUNCT
fueconorg-2888	123	1	significant	significant	ADJ
fueconorg-2888	123	2	support	support	NOUN
fueconorg-2888	123	3	in	in	ADP
fueconorg-2888	123	4	this	this	DET
fueconorg-2888	123	5	regard	regard	NOUN
fueconorg-2888	123	6	comes	come	VERB
fueconorg-2888	123	7	from	from	ADP
fueconorg-2888	123	8	iia	iia	NOUN
fueconorg-2888	123	9	framework	framework	NOUN
fueconorg-2888	123	10	,	,	PUNCT
fueconorg-2888	123	11	aimed	aim	VERB
fueconorg-2888	123	12	at	at	ADP
fueconorg-2888	123	13	promoting	promote	VERB
fueconorg-2888	123	14	and	and	CCONJ
fueconorg-2888	123	15	fostering	foster	VERB
fueconorg-2888	123	16	independence	independence	NOUN
fueconorg-2888	123	17	and	and	CCONJ
fueconorg-2888	123	18	objectivity	objectivity	NOUN
fueconorg-2888	123	19	of	of	ADP
fueconorg-2888	123	20	internal	internal	ADJ
fueconorg-2888	123	21	audit	audit	NOUN
fueconorg-2888	123	22	in	in	ADP
fueconorg-2888	123	23	the	the	DET
fueconorg-2888	123	24	company	company	NOUN
fueconorg-2888	123	25	(	(	PUNCT
fueconorg-2888	123	26	jameson	jameson	PROPN
fueconorg-2888	123	27	,	,	PUNCT
fueconorg-2888	123	28	2011	2011	NUM
fueconorg-2888	123	29	)	)	PUNCT
fueconorg-2888	123	30	.	.	PUNCT
fueconorg-2888	124	1	specifically	specifically	ADV
fueconorg-2888	124	2	,	,	PUNCT
fueconorg-2888	124	3	this	this	DET
fueconorg-2888	124	4	framework	framework	NOUN
fueconorg-2888	124	5	presents	present	VERB
fueconorg-2888	124	6	the	the	DET
fueconorg-2888	124	7	multi	multi	ADJ
fueconorg-2888	124	8	-	-	ADJ
fueconorg-2888	124	9	stage	stage	ADJ
fueconorg-2888	124	10	process	process	NOUN
fueconorg-2888	124	11	of	of	ADP
fueconorg-2888	124	12	threat	threat	NOUN
fueconorg-2888	124	13	management	management	NOUN
fueconorg-2888	124	14	,	,	PUNCT
fueconorg-2888	124	15	which	which	PRON
fueconorg-2888	124	16	initially	initially	ADV
fueconorg-2888	124	17	involves	involve	VERB
fueconorg-2888	124	18	timely	timely	ADJ
fueconorg-2888	124	19	identification	identification	NOUN
fueconorg-2888	124	20	of	of	ADP
fueconorg-2888	124	21	any	any	DET
fueconorg-2888	124	22	threats	threat	NOUN
fueconorg-2888	124	23	to	to	ADP
fueconorg-2888	124	24	independence	independence	NOUN
fueconorg-2888	124	25	and	and	CCONJ
fueconorg-2888	124	26	objectivity	objectivity	NOUN
fueconorg-2888	124	27	.	.	PUNCT
fueconorg-2888	125	1	it	it	PRON
fueconorg-2888	125	2	is	be	AUX
fueconorg-2888	125	3	the	the	DET
fueconorg-2888	125	4	responsibility	responsibility	NOUN
fueconorg-2888	125	5	of	of	ADP
fueconorg-2888	125	6	internal	internal	ADJ
fueconorg-2888	125	7	auditors	auditor	NOUN
fueconorg-2888	125	8	to	to	ADP
fueconorg-2888	125	9	even	even	ADV
fueconorg-2888	125	10	seemingly	seemingly	ADV
fueconorg-2888	125	11	insignificant	insignificant	ADJ
fueconorg-2888	125	12	events	event	NOUN
fueconorg-2888	125	13	and	and	CCONJ
fueconorg-2888	125	14	circumstances	circumstance	NOUN
fueconorg-2888	125	15	that	that	PRON
fueconorg-2888	125	16	may	may	AUX
fueconorg-2888	125	17	reduce	reduce	VERB
fueconorg-2888	125	18	their	their	PRON
fueconorg-2888	125	19	ability	ability	NOUN
fueconorg-2888	125	20	to	to	PART
fueconorg-2888	125	21	freely	freely	ADV
fueconorg-2888	125	22	and	and	CCONJ
fueconorg-2888	125	23	impartially	impartially	ADV
fueconorg-2888	125	24	carry	carry	VERB
fueconorg-2888	125	25	out	out	ADP
fueconorg-2888	125	26	their	their	PRON
fueconorg-2888	125	27	activities	activity	NOUN
fueconorg-2888	125	28	recognize	recognize	VERB
fueconorg-2888	125	29	as	as	ADP
fueconorg-2888	125	30	a	a	DET
fueconorg-2888	125	31	threat	threat	NOUN
fueconorg-2888	125	32	.	.	PUNCT
fueconorg-2888	126	1	initial	initial	ADJ
fueconorg-2888	126	2	identification	identification	NOUN
fueconorg-2888	126	3	of	of	ADP
fueconorg-2888	126	4	threats	threat	NOUN
fueconorg-2888	126	5	at	at	ADP
fueconorg-2888	126	6	this	this	DET
fueconorg-2888	126	7	stage	stage	NOUN
fueconorg-2888	126	8	should	should	AUX
fueconorg-2888	126	9	be	be	AUX
fueconorg-2888	126	10	communicated	communicate	VERB
fueconorg-2888	126	11	to	to	ADP
fueconorg-2888	126	12	the	the	DET
fueconorg-2888	126	13	chief	chief	ADJ
fueconorg-2888	126	14	audit	audit	NOUN
fueconorg-2888	126	15	executive	executive	NOUN
fueconorg-2888	126	16	for	for	ADP
fueconorg-2888	126	17	a	a	DET
fueconorg-2888	126	18	decision	decision	NOUN
fueconorg-2888	126	19	on	on	ADP
fueconorg-2888	126	20	the	the	DET
fueconorg-2888	126	21	organization	organization	NOUN
fueconorg-2888	126	22	of	of	ADP
fueconorg-2888	126	23	a	a	DET
fueconorg-2888	126	24	proactive	proactive	ADJ
fueconorg-2888	126	25	approach	approach	NOUN
fueconorg-2888	126	26	to	to	PART
fueconorg-2888	126	27	eliminate	eliminate	VERB
fueconorg-2888	126	28	them	they	PRON
fueconorg-2888	126	29	.	.	PUNCT
fueconorg-2888	127	1	in	in	ADP
fueconorg-2888	127	2	the	the	DET
fueconorg-2888	127	3	second	second	ADJ
fueconorg-2888	127	4	phase	phase	NOUN
fueconorg-2888	127	5	,	,	PUNCT
fueconorg-2888	127	6	it	it	PRON
fueconorg-2888	127	7	is	be	AUX
fueconorg-2888	127	8	necessary	necessary	ADJ
fueconorg-2888	127	9	to	to	PART
fueconorg-2888	127	10	assess	assess	VERB
fueconorg-2888	127	11	the	the	DET
fueconorg-2888	127	12	significance	significance	NOUN
fueconorg-2888	127	13	,	,	PUNCT
fueconorg-2888	127	14	i.e.	i.e.	X
fueconorg-2888	127	15	strength	strength	NOUN
fueconorg-2888	127	16	of	of	ADP
fueconorg-2888	127	17	the	the	DET
fueconorg-2888	127	18	impact	impact	NOUN
fueconorg-2888	127	19	of	of	ADP
fueconorg-2888	127	20	circumstances	circumstance	NOUN
fueconorg-2888	127	21	or	or	CCONJ
fueconorg-2888	127	22	events	event	NOUN
fueconorg-2888	127	23	identified	identify	VERB
fueconorg-2888	127	24	as	as	ADP
fueconorg-2888	127	25	a	a	DET
fueconorg-2888	127	26	threat	threat	NOUN
fueconorg-2888	127	27	,	,	PUNCT
fueconorg-2888	127	28	and	and	CCONJ
fueconorg-2888	127	29	to	to	PART
fueconorg-2888	127	30	distinguish	distinguish	VERB
fueconorg-2888	127	31	whether	whether	SCONJ
fueconorg-2888	127	32	it	it	PRON
fueconorg-2888	127	33	is	be	AUX
fueconorg-2888	127	34	directed	direct	VERB
fueconorg-2888	127	35	at	at	ADP
fueconorg-2888	127	36	impairment	impairment	NOUN
fueconorg-2888	127	37	of	of	ADP
fueconorg-2888	127	38	independence	independence	NOUN
fueconorg-2888	127	39	or	or	CCONJ
fueconorg-2888	127	40	objectivity	objectivity	NOUN
fueconorg-2888	127	41	.	.	PUNCT
fueconorg-2888	128	1	in	in	ADP
fueconorg-2888	128	2	addition	addition	NOUN
fueconorg-2888	128	3	,	,	PUNCT
fueconorg-2888	128	4	it	it	PRON
fueconorg-2888	128	5	is	be	AUX
fueconorg-2888	128	6	very	very	ADV
fueconorg-2888	128	7	important	important	ADJ
fueconorg-2888	128	8	to	to	ADP
fueconorg-2888	128	9	240	240	NUM
fueconorg-2888	128	10	m.	m.	NOUN
fueconorg-2888	128	11	đorđević	đorđević	NOUN
fueconorg-2888	128	12	,	,	PUNCT
fueconorg-2888	128	13	t.	t.	PROPN
fueconorg-2888	128	14	đukić	đukić	PROPN
fueconorg-2888	128	15	look	look	VERB
fueconorg-2888	128	16	at	at	ADP
fueconorg-2888	128	17	whether	whether	SCONJ
fueconorg-2888	128	18	it	it	PRON
fueconorg-2888	128	19	is	be	AUX
fueconorg-2888	128	20	already	already	ADV
fueconorg-2888	128	21	present	present	ADJ
fueconorg-2888	128	22	or	or	CCONJ
fueconorg-2888	128	23	is	be	AUX
fueconorg-2888	128	24	expected	expect	VERB
fueconorg-2888	128	25	to	to	PART
fueconorg-2888	128	26	appear	appear	VERB
fueconorg-2888	128	27	and	and	CCONJ
fueconorg-2888	128	28	intensify	intensify	VERB
fueconorg-2888	128	29	in	in	ADP
fueconorg-2888	128	30	the	the	DET
fueconorg-2888	128	31	future	future	NOUN
fueconorg-2888	128	32	.	.	PUNCT
fueconorg-2888	129	1	this	this	PRON
fueconorg-2888	129	2	provides	provide	VERB
fueconorg-2888	129	3	the	the	DET
fueconorg-2888	129	4	ability	ability	NOUN
fueconorg-2888	129	5	to	to	PART
fueconorg-2888	129	6	identify	identify	VERB
fueconorg-2888	129	7	specific	specific	ADJ
fueconorg-2888	129	8	factors	factor	NOUN
fueconorg-2888	129	9	to	to	PART
fueconorg-2888	129	10	mitigate	mitigate	VERB
fueconorg-2888	129	11	the	the	DET
fueconorg-2888	129	12	identified	identify	VERB
fueconorg-2888	129	13	threats	threat	NOUN
fueconorg-2888	129	14	.	.	PUNCT
fueconorg-2888	130	1	more	more	ADV
fueconorg-2888	130	2	specifically	specifically	ADV
fueconorg-2888	130	3	,	,	PUNCT
fueconorg-2888	130	4	at	at	ADP
fueconorg-2888	130	5	this	this	DET
fueconorg-2888	130	6	stage	stage	NOUN
fueconorg-2888	130	7	,	,	PUNCT
fueconorg-2888	130	8	it	it	PRON
fueconorg-2888	130	9	is	be	AUX
fueconorg-2888	130	10	important	important	ADJ
fueconorg-2888	130	11	to	to	PART
fueconorg-2888	130	12	assess	assess	VERB
fueconorg-2888	130	13	whether	whether	SCONJ
fueconorg-2888	130	14	it	it	PRON
fueconorg-2888	130	15	is	be	AUX
fueconorg-2888	130	16	possible	possible	ADJ
fueconorg-2888	130	17	to	to	PART
fueconorg-2888	130	18	mitigate	mitigate	VERB
fueconorg-2888	130	19	the	the	DET
fueconorg-2888	130	20	threat	threat	NOUN
fueconorg-2888	130	21	and	and	CCONJ
fueconorg-2888	130	22	consider	consider	VERB
fueconorg-2888	130	23	how	how	SCONJ
fueconorg-2888	130	24	to	to	PART
fueconorg-2888	130	25	provide	provide	VERB
fueconorg-2888	130	26	the	the	DET
fueconorg-2888	130	27	best	good	ADJ
fueconorg-2888	130	28	results	result	NOUN
fueconorg-2888	130	29	:	:	PUNCT
fueconorg-2888	130	30	ensuring	ensure	VERB
fueconorg-2888	130	31	support	support	NOUN
fueconorg-2888	130	32	from	from	ADP
fueconorg-2888	130	33	the	the	DET
fueconorg-2888	130	34	audit	audit	NOUN
fueconorg-2888	130	35	committee	committee	NOUN
fueconorg-2888	130	36	,	,	PUNCT
fueconorg-2888	130	37	establishment	establishment	NOUN
fueconorg-2888	130	38	of	of	ADP
fueconorg-2888	130	39	legal	legal	ADJ
fueconorg-2888	130	40	,	,	PUNCT
fueconorg-2888	130	41	i.e.	i.e.	X
fueconorg-2888	130	42	professional	professional	ADJ
fueconorg-2888	130	43	penalties	penalty	NOUN
fueconorg-2888	130	44	and	and	CCONJ
fueconorg-2888	130	45	other	other	ADJ
fueconorg-2888	130	46	measures	measure	NOUN
fueconorg-2888	130	47	to	to	PART
fueconorg-2888	130	48	ensure	ensure	VERB
fueconorg-2888	130	49	the	the	DET
fueconorg-2888	130	50	smooth	smooth	ADJ
fueconorg-2888	130	51	performance	performance	NOUN
fueconorg-2888	130	52	of	of	ADP
fueconorg-2888	130	53	tasks	task	NOUN
fueconorg-2888	130	54	.	.	PUNCT
fueconorg-2888	131	1	after	after	ADP
fueconorg-2888	131	2	their	their	PRON
fueconorg-2888	131	3	application	application	NOUN
fueconorg-2888	131	4	,	,	PUNCT
fueconorg-2888	131	5	internal	internal	ADJ
fueconorg-2888	131	6	auditors	auditor	NOUN
fueconorg-2888	131	7	should	should	AUX
fueconorg-2888	131	8	assess	assess	VERB
fueconorg-2888	131	9	whether	whether	SCONJ
fueconorg-2888	131	10	and	and	CCONJ
fueconorg-2888	131	11	to	to	ADP
fueconorg-2888	131	12	what	what	DET
fueconorg-2888	131	13	extent	extent	NOUN
fueconorg-2888	131	14	the	the	DET
fueconorg-2888	131	15	threat	threat	NOUN
fueconorg-2888	131	16	has	have	AUX
fueconorg-2888	131	17	been	be	AUX
fueconorg-2888	131	18	mitigated	mitigate	VERB
fueconorg-2888	131	19	and	and	CCONJ
fueconorg-2888	131	20	the	the	DET
fueconorg-2888	131	21	risk	risk	NOUN
fueconorg-2888	131	22	of	of	ADP
fueconorg-2888	131	23	inefficient	inefficient	ADJ
fueconorg-2888	131	24	performance	performance	NOUN
fueconorg-2888	131	25	reduced	reduce	VERB
fueconorg-2888	131	26	to	to	ADP
fueconorg-2888	131	27	a	a	DET
fueconorg-2888	131	28	minimum	minimum	NOUN
fueconorg-2888	131	29	.	.	PUNCT
fueconorg-2888	132	1	however	however	ADV
fueconorg-2888	132	2	,	,	PUNCT
fueconorg-2888	132	3	internal	internal	ADJ
fueconorg-2888	132	4	auditors	auditor	NOUN
fueconorg-2888	132	5	are	be	AUX
fueconorg-2888	132	6	expected	expect	VERB
fueconorg-2888	132	7	not	not	PART
fueconorg-2888	132	8	to	to	PART
fueconorg-2888	132	9	rely	rely	VERB
fueconorg-2888	132	10	on	on	ADP
fueconorg-2888	132	11	the	the	DET
fueconorg-2888	132	12	assumption	assumption	NOUN
fueconorg-2888	132	13	that	that	SCONJ
fueconorg-2888	132	14	measures	measure	NOUN
fueconorg-2888	132	15	taken	take	VERB
fueconorg-2888	132	16	fully	fully	ADV
fueconorg-2888	132	17	eliminated	eliminate	VERB
fueconorg-2888	132	18	threat	threat	NOUN
fueconorg-2888	132	19	.	.	PUNCT
fueconorg-2888	133	1	they	they	PRON
fueconorg-2888	133	2	must	must	AUX
fueconorg-2888	133	3	assess	assess	VERB
fueconorg-2888	133	4	the	the	DET
fueconorg-2888	133	5	residual	residual	ADJ
fueconorg-2888	133	6	risk	risk	NOUN
fueconorg-2888	133	7	of	of	ADP
fueconorg-2888	133	8	threat	threat	NOUN
fueconorg-2888	133	9	,	,	PUNCT
fueconorg-2888	133	10	relying	rely	VERB
fueconorg-2888	133	11	on	on	ADP
fueconorg-2888	133	12	their	their	PRON
fueconorg-2888	133	13	reasonable	reasonable	ADJ
fueconorg-2888	133	14	judgment	judgment	NOUN
fueconorg-2888	133	15	.	.	PUNCT
fueconorg-2888	134	1	if	if	SCONJ
fueconorg-2888	134	2	they	they	PRON
fueconorg-2888	134	3	assess	assess	VERB
fueconorg-2888	134	4	that	that	SCONJ
fueconorg-2888	134	5	there	there	PRON
fueconorg-2888	134	6	is	be	VERB
fueconorg-2888	134	7	risk	risk	NOUN
fueconorg-2888	134	8	or	or	CCONJ
fueconorg-2888	134	9	if	if	SCONJ
fueconorg-2888	134	10	they	they	PRON
fueconorg-2888	134	11	are	be	AUX
fueconorg-2888	134	12	not	not	PART
fueconorg-2888	134	13	completely	completely	ADV
fueconorg-2888	134	14	sure	sure	ADJ
fueconorg-2888	134	15	of	of	ADP
fueconorg-2888	134	16	their	their	PRON
fueconorg-2888	134	17	independence	independence	NOUN
fueconorg-2888	134	18	and	and	CCONJ
fueconorg-2888	134	19	objectivity	objectivity	NOUN
fueconorg-2888	134	20	,	,	PUNCT
fueconorg-2888	134	21	they	they	PRON
fueconorg-2888	134	22	must	must	AUX
fueconorg-2888	134	23	inform	inform	VERB
fueconorg-2888	134	24	the	the	DET
fueconorg-2888	134	25	chief	chief	ADJ
fueconorg-2888	134	26	audit	audit	NOUN
fueconorg-2888	134	27	executive	executive	NOUN
fueconorg-2888	134	28	,	,	PUNCT
fueconorg-2888	134	29	and	and	CCONJ
fueconorg-2888	134	30	,	,	PUNCT
fueconorg-2888	134	31	possibly	possibly	ADV
fueconorg-2888	134	32	,	,	PUNCT
fueconorg-2888	134	33	the	the	DET
fueconorg-2888	134	34	board	board	NOUN
fueconorg-2888	134	35	of	of	ADP
fueconorg-2888	134	36	directors	director	NOUN
fueconorg-2888	134	37	or	or	CCONJ
fueconorg-2888	134	38	audit	audit	NOUN
fueconorg-2888	134	39	committee	committee	NOUN
fueconorg-2888	134	40	.	.	PUNCT
fueconorg-2888	135	1	certainly	certainly	ADV
fueconorg-2888	135	2	,	,	PUNCT
fueconorg-2888	135	3	internal	internal	ADJ
fueconorg-2888	135	4	auditors	auditor	NOUN
fueconorg-2888	135	5	are	be	AUX
fueconorg-2888	135	6	expected	expect	VERB
fueconorg-2888	135	7	to	to	PART
fueconorg-2888	135	8	proactively	proactively	ADV
fueconorg-2888	135	9	manage	manage	VERB
fueconorg-2888	135	10	the	the	DET
fueconorg-2888	135	11	remaining	remain	VERB
fueconorg-2888	135	12	threat	threat	NOUN
fueconorg-2888	135	13	.	.	PUNCT
fueconorg-2888	136	1	by	by	ADP
fueconorg-2888	136	2	using	use	VERB
fueconorg-2888	136	3	different	different	ADJ
fueconorg-2888	136	4	tools	tool	NOUN
fueconorg-2888	136	5	,	,	PUNCT
fueconorg-2888	136	6	such	such	ADJ
fueconorg-2888	136	7	as	as	ADP
fueconorg-2888	136	8	reference	reference	NOUN
fueconorg-2888	136	9	to	to	PART
fueconorg-2888	136	10	audit	audit	NOUN
fueconorg-2888	136	11	charter	charter	NOUN
fueconorg-2888	136	12	,	,	PUNCT
fueconorg-2888	136	13	segregation	segregation	NOUN
fueconorg-2888	136	14	of	of	ADP
fueconorg-2888	136	15	duties	duty	NOUN
fueconorg-2888	136	16	,	,	PUNCT
fueconorg-2888	136	17	contracting	contract	VERB
fueconorg-2888	136	18	work	work	NOUN
fueconorg-2888	136	19	with	with	ADP
fueconorg-2888	136	20	third	third	ADJ
fueconorg-2888	136	21	parties	party	NOUN
fueconorg-2888	136	22	,	,	PUNCT
fueconorg-2888	136	23	and	and	CCONJ
fueconorg-2888	136	24	the	the	DET
fueconorg-2888	136	25	like	like	ADJ
fueconorg-2888	136	26	,	,	PUNCT
fueconorg-2888	136	27	internal	internal	ADJ
fueconorg-2888	136	28	auditors	auditor	NOUN
fueconorg-2888	136	29	,	,	PUNCT
fueconorg-2888	136	30	to	to	ADP
fueconorg-2888	136	31	the	the	DET
fueconorg-2888	136	32	extent	extent	NOUN
fueconorg-2888	136	33	possible	possible	ADJ
fueconorg-2888	136	34	,	,	PUNCT
fueconorg-2888	136	35	complete	complete	ADJ
fueconorg-2888	136	36	tasks	task	NOUN
fueconorg-2888	136	37	without	without	ADP
fueconorg-2888	136	38	bias	bias	NOUN
fueconorg-2888	136	39	and	and	CCONJ
fueconorg-2888	136	40	impairment	impairment	NOUN
fueconorg-2888	136	41	.	.	PUNCT
fueconorg-2888	137	1	regardless	regardless	ADV
fueconorg-2888	137	2	of	of	ADP
fueconorg-2888	137	3	the	the	DET
fueconorg-2888	137	4	identification	identification	NOUN
fueconorg-2888	137	5	of	of	ADP
fueconorg-2888	137	6	the	the	DET
fueconorg-2888	137	7	mitigating	mitigate	VERB
fueconorg-2888	137	8	factors	factor	NOUN
fueconorg-2888	137	9	and	and	CCONJ
fueconorg-2888	137	10	the	the	DET
fueconorg-2888	137	11	efforts	effort	NOUN
fueconorg-2888	137	12	of	of	ADP
fueconorg-2888	137	13	both	both	DET
fueconorg-2888	137	14	auditors	auditor	NOUN
fueconorg-2888	137	15	and	and	CCONJ
fueconorg-2888	137	16	company	company	NOUN
fueconorg-2888	137	17	management	management	NOUN
fueconorg-2888	137	18	,	,	PUNCT
fueconorg-2888	137	19	the	the	DET
fueconorg-2888	137	20	possibility	possibility	NOUN
fueconorg-2888	137	21	of	of	ADP
fueconorg-2888	137	22	threats	threat	NOUN
fueconorg-2888	137	23	that	that	PRON
fueconorg-2888	137	24	can	can	AUX
fueconorg-2888	137	25	not	not	PART
fueconorg-2888	137	26	be	be	AUX
fueconorg-2888	137	27	eliminated	eliminate	VERB
fueconorg-2888	137	28	yet	yet	ADV
fueconorg-2888	137	29	exists	exist	VERB
fueconorg-2888	137	30	.	.	PUNCT
fueconorg-2888	138	1	in	in	ADP
fueconorg-2888	138	2	such	such	ADJ
fueconorg-2888	138	3	situations	situation	NOUN
fueconorg-2888	138	4	,	,	PUNCT
fueconorg-2888	138	5	the	the	DET
fueconorg-2888	138	6	auditor	auditor	NOUN
fueconorg-2888	138	7	is	be	AUX
fueconorg-2888	138	8	expected	expect	VERB
fueconorg-2888	138	9	to	to	PART
fueconorg-2888	138	10	assess	assess	VERB
fueconorg-2888	138	11	the	the	DET
fueconorg-2888	138	12	existence	existence	NOUN
fueconorg-2888	138	13	of	of	ADP
fueconorg-2888	138	14	unresolved	unresolved	ADJ
fueconorg-2888	138	15	threats	threat	NOUN
fueconorg-2888	138	16	and	and	CCONJ
fueconorg-2888	138	17	,	,	PUNCT
fueconorg-2888	138	18	in	in	ADP
fueconorg-2888	138	19	relation	relation	NOUN
fueconorg-2888	138	20	to	to	ADP
fueconorg-2888	138	21	the	the	DET
fueconorg-2888	138	22	corresponding	corresponding	ADJ
fueconorg-2888	138	23	sides	side	NOUN
fueconorg-2888	138	24	,	,	PUNCT
fueconorg-2888	138	25	consider	consider	VERB
fueconorg-2888	138	26	the	the	DET
fueconorg-2888	138	27	possibility	possibility	NOUN
fueconorg-2888	138	28	of	of	ADP
fueconorg-2888	138	29	independent	independent	ADJ
fueconorg-2888	138	30	and	and	CCONJ
fueconorg-2888	138	31	objective	objective	ADJ
fueconorg-2888	138	32	performance	performance	NOUN
fueconorg-2888	138	33	of	of	ADP
fueconorg-2888	138	34	tasks	task	NOUN
fueconorg-2888	138	35	.	.	PUNCT
fueconorg-2888	139	1	very	very	ADV
fueconorg-2888	139	2	often	often	ADV
fueconorg-2888	139	3	internal	internal	ADJ
fueconorg-2888	139	4	auditors	auditor	NOUN
fueconorg-2888	139	5	inform	inform	VERB
fueconorg-2888	139	6	users	user	NOUN
fueconorg-2888	139	7	of	of	ADP
fueconorg-2888	139	8	audit	audit	NOUN
fueconorg-2888	139	9	services	service	NOUN
fueconorg-2888	139	10	on	on	ADP
fueconorg-2888	139	11	the	the	DET
fueconorg-2888	139	12	circumstances	circumstance	NOUN
fueconorg-2888	139	13	,	,	PUNCT
fueconorg-2888	139	14	and	and	CCONJ
fueconorg-2888	139	15	,	,	PUNCT
fueconorg-2888	139	16	if	if	SCONJ
fueconorg-2888	139	17	,	,	PUNCT
fueconorg-2888	139	18	after	after	ADP
fueconorg-2888	139	19	consultation	consultation	NOUN
fueconorg-2888	139	20	with	with	ADP
fueconorg-2888	139	21	them	they	PRON
fueconorg-2888	139	22	,	,	PUNCT
fueconorg-2888	139	23	a	a	DET
fueconorg-2888	139	24	decision	decision	NOUN
fueconorg-2888	139	25	on	on	ADP
fueconorg-2888	139	26	further	further	ADJ
fueconorg-2888	139	27	work	work	NOUN
fueconorg-2888	139	28	is	be	AUX
fueconorg-2888	139	29	made	make	VERB
fueconorg-2888	139	30	,	,	PUNCT
fueconorg-2888	139	31	it	it	PRON
fueconorg-2888	139	32	is	be	AUX
fueconorg-2888	139	33	important	important	ADJ
fueconorg-2888	139	34	to	to	PART
fueconorg-2888	139	35	consider	consider	VERB
fueconorg-2888	139	36	the	the	DET
fueconorg-2888	139	37	implications	implication	NOUN
fueconorg-2888	139	38	of	of	ADP
fueconorg-2888	139	39	the	the	DET
fueconorg-2888	139	40	report	report	NOUN
fueconorg-2888	139	41	to	to	PART
fueconorg-2888	139	42	be	be	AUX
fueconorg-2888	139	43	prepared	prepare	VERB
fueconorg-2888	139	44	by	by	ADP
fueconorg-2888	139	45	internal	internal	ADJ
fueconorg-2888	139	46	auditors	auditor	NOUN
fueconorg-2888	139	47	.	.	PUNCT
fueconorg-2888	140	1	mitigating	mitigate	VERB
fueconorg-2888	140	2	factors	factor	NOUN
fueconorg-2888	140	3	that	that	PRON
fueconorg-2888	140	4	have	have	AUX
fueconorg-2888	140	5	been	be	AUX
fueconorg-2888	140	6	identified	identify	VERB
fueconorg-2888	140	7	,	,	PUNCT
fueconorg-2888	140	8	the	the	DET
fueconorg-2888	140	9	manner	manner	NOUN
fueconorg-2888	140	10	of	of	ADP
fueconorg-2888	140	11	their	their	PRON
fueconorg-2888	140	12	implementation	implementation	NOUN
fueconorg-2888	140	13	,	,	PUNCT
fueconorg-2888	140	14	and	and	CCONJ
fueconorg-2888	140	15	any	any	DET
fueconorg-2888	140	16	measures	measure	NOUN
fueconorg-2888	140	17	taken	take	VERB
fueconorg-2888	140	18	to	to	PART
fueconorg-2888	140	19	eliminate	eliminate	VERB
fueconorg-2888	140	20	threats	threat	NOUN
fueconorg-2888	140	21	to	to	ADP
fueconorg-2888	140	22	independence	independence	NOUN
fueconorg-2888	140	23	and	and	CCONJ
fueconorg-2888	140	24	objectivity	objectivity	NOUN
fueconorg-2888	140	25	are	be	AUX
fueconorg-2888	140	26	very	very	ADV
fueconorg-2888	140	27	important	important	ADJ
fueconorg-2888	140	28	to	to	PART
fueconorg-2888	140	29	be	be	AUX
fueconorg-2888	140	30	adequately	adequately	ADV
fueconorg-2888	140	31	documented	document	VERB
fueconorg-2888	140	32	.	.	PUNCT
fueconorg-2888	141	1	this	this	DET
fueconorg-2888	141	2	document	document	NOUN
fueconorg-2888	141	3	is	be	AUX
fueconorg-2888	141	4	an	an	DET
fueconorg-2888	141	5	important	important	ADJ
fueconorg-2888	141	6	source	source	NOUN
fueconorg-2888	141	7	of	of	ADP
fueconorg-2888	141	8	information	information	NOUN
fueconorg-2888	141	9	for	for	ADP
fueconorg-2888	141	10	management	management	NOUN
fueconorg-2888	141	11	structures	structure	NOUN
fueconorg-2888	141	12	within	within	ADP
fueconorg-2888	141	13	the	the	DET
fueconorg-2888	141	14	company	company	NOUN
fueconorg-2888	141	15	and	and	CCONJ
fueconorg-2888	141	16	external	external	ADJ
fueconorg-2888	141	17	teams	team	NOUN
fueconorg-2888	141	18	performing	perform	VERB
fueconorg-2888	141	19	quality	quality	NOUN
fueconorg-2888	141	20	assessment	assessment	NOUN
fueconorg-2888	141	21	of	of	ADP
fueconorg-2888	141	22	internal	internal	ADJ
fueconorg-2888	141	23	audit	audit	NOUN
fueconorg-2888	141	24	,	,	PUNCT
fueconorg-2888	141	25	commitment	commitment	NOUN
fueconorg-2888	141	26	of	of	ADP
fueconorg-2888	141	27	internal	internal	ADJ
fueconorg-2888	141	28	auditors	auditor	NOUN
fueconorg-2888	141	29	,	,	PUNCT
fueconorg-2888	141	30	and	and	CCONJ
fueconorg-2888	141	31	efforts	effort	NOUN
fueconorg-2888	141	32	to	to	PART
fueconorg-2888	141	33	preserve	preserve	VERB
fueconorg-2888	141	34	independence	independence	NOUN
fueconorg-2888	141	35	and	and	CCONJ
fueconorg-2888	141	36	objectivity	objectivity	NOUN
fueconorg-2888	141	37	.	.	PUNCT
fueconorg-2888	142	1	in	in	ADP
fueconorg-2888	142	2	addition	addition	NOUN
fueconorg-2888	142	3	,	,	PUNCT
fueconorg-2888	142	4	at	at	ADP
fueconorg-2888	142	5	this	this	DET
fueconorg-2888	142	6	stage	stage	NOUN
fueconorg-2888	142	7	,	,	PUNCT
fueconorg-2888	142	8	it	it	PRON
fueconorg-2888	142	9	is	be	AUX
fueconorg-2888	142	10	important	important	ADJ
fueconorg-2888	142	11	to	to	PART
fueconorg-2888	142	12	describe	describe	VERB
fueconorg-2888	142	13	in	in	ADP
fueconorg-2888	142	14	detail	detail	NOUN
fueconorg-2888	142	15	the	the	DET
fueconorg-2888	142	16	threats	threat	NOUN
fueconorg-2888	142	17	that	that	PRON
fueconorg-2888	142	18	could	could	AUX
fueconorg-2888	142	19	not	not	PART
fueconorg-2888	142	20	be	be	AUX
fueconorg-2888	142	21	eliminated	eliminate	VERB
fueconorg-2888	142	22	and	and	CCONJ
fueconorg-2888	142	23	the	the	DET
fueconorg-2888	142	24	mode	mode	NOUN
fueconorg-2888	142	25	of	of	ADP
fueconorg-2888	142	26	work	work	NOUN
fueconorg-2888	142	27	in	in	ADP
fueconorg-2888	142	28	these	these	DET
fueconorg-2888	142	29	situations	situation	NOUN
fueconorg-2888	142	30	.	.	PUNCT
fueconorg-2888	143	1	proper	proper	ADJ
fueconorg-2888	143	2	management	management	NOUN
fueconorg-2888	143	3	of	of	ADP
fueconorg-2888	143	4	threats	threat	NOUN
fueconorg-2888	143	5	to	to	ADP
fueconorg-2888	143	6	independence	independence	NOUN
fueconorg-2888	143	7	and	and	CCONJ
fueconorg-2888	143	8	objectivity	objectivity	NOUN
fueconorg-2888	143	9	implies	imply	VERB
fueconorg-2888	143	10	continuity	continuity	NOUN
fueconorg-2888	143	11	in	in	ADP
fueconorg-2888	143	12	work	work	NOUN
fueconorg-2888	143	13	.	.	PUNCT
fueconorg-2888	144	1	chief	chief	ADJ
fueconorg-2888	144	2	audit	audit	NOUN
fueconorg-2888	144	3	executive	executive	NOUN
fueconorg-2888	144	4	is	be	AUX
fueconorg-2888	144	5	expected	expect	VERB
fueconorg-2888	144	6	to	to	PART
fueconorg-2888	144	7	,	,	PUNCT
fueconorg-2888	144	8	for	for	ADP
fueconorg-2888	144	9	each	each	DET
fueconorg-2888	144	10	audit	audit	NOUN
fueconorg-2888	144	11	engagement	engagement	NOUN
fueconorg-2888	144	12	,	,	PUNCT
fueconorg-2888	144	13	conduct	conduct	VERB
fueconorg-2888	144	14	a	a	DET
fueconorg-2888	144	15	comprehensive	comprehensive	ADJ
fueconorg-2888	144	16	review	review	NOUN
fueconorg-2888	144	17	of	of	ADP
fueconorg-2888	144	18	activities	activity	NOUN
fueconorg-2888	144	19	,	,	PUNCT
fueconorg-2888	145	1	not	not	PART
fueconorg-2888	145	2	only	only	ADV
fueconorg-2888	145	3	auditors	auditor	NOUN
fueconorg-2888	145	4	’	'	PUNCT
fueconorg-2888	145	5	,	,	PUNCT
fueconorg-2888	145	6	but	but	CCONJ
fueconorg-2888	145	7	also	also	ADV
fueconorg-2888	145	8	of	of	ADP
fueconorg-2888	145	9	other	other	ADJ
fueconorg-2888	145	10	employees	employee	NOUN
fueconorg-2888	145	11	,	,	PUNCT
fueconorg-2888	145	12	aimed	aim	VERB
fueconorg-2888	145	13	at	at	ADP
fueconorg-2888	145	14	safeguarding	safeguard	VERB
fueconorg-2888	145	15	independence	independence	NOUN
fueconorg-2888	145	16	and	and	CCONJ
fueconorg-2888	145	17	objectivity	objectivity	NOUN
fueconorg-2888	145	18	.	.	PUNCT
fueconorg-2888	146	1	conclusion	conclusion	NOUN
fueconorg-2888	146	2	full	full	ADJ
fueconorg-2888	146	3	utilization	utilization	NOUN
fueconorg-2888	146	4	of	of	ADP
fueconorg-2888	146	5	the	the	DET
fueconorg-2888	146	6	internal	internal	ADJ
fueconorg-2888	146	7	audit	audit	NOUN
fueconorg-2888	146	8	’s	’s	PART
fueconorg-2888	146	9	potentials	potential	VERB
fueconorg-2888	146	10	to	to	PART
fueconorg-2888	146	11	improve	improve	VERB
fueconorg-2888	146	12	the	the	DET
fueconorg-2888	146	13	corporate	corporate	ADJ
fueconorg-2888	146	14	governance	governance	NOUN
fueconorg-2888	146	15	system	system	NOUN
fueconorg-2888	146	16	is	be	AUX
fueconorg-2888	146	17	largely	largely	ADV
fueconorg-2888	146	18	conditioned	condition	VERB
fueconorg-2888	146	19	by	by	ADP
fueconorg-2888	146	20	the	the	DET
fueconorg-2888	146	21	independent	independent	ADJ
fueconorg-2888	146	22	and	and	CCONJ
fueconorg-2888	146	23	objective	objective	ADJ
fueconorg-2888	146	24	approach	approach	NOUN
fueconorg-2888	146	25	of	of	ADP
fueconorg-2888	146	26	internal	internal	ADJ
fueconorg-2888	146	27	auditors	auditor	NOUN
fueconorg-2888	146	28	in	in	ADP
fueconorg-2888	146	29	defining	define	VERB
fueconorg-2888	146	30	the	the	DET
fueconorg-2888	146	31	scope	scope	NOUN
fueconorg-2888	146	32	of	of	ADP
fueconorg-2888	146	33	their	their	PRON
fueconorg-2888	146	34	work	work	NOUN
fueconorg-2888	146	35	(	(	PUNCT
fueconorg-2888	146	36	having	have	VERB
fueconorg-2888	146	37	full	full	ADJ
fueconorg-2888	146	38	control	control	NOUN
fueconorg-2888	146	39	over	over	ADP
fueconorg-2888	146	40	the	the	DET
fueconorg-2888	146	41	nature	nature	NOUN
fueconorg-2888	146	42	of	of	ADP
fueconorg-2888	146	43	their	their	PRON
fueconorg-2888	146	44	work	work	NOUN
fueconorg-2888	146	45	)	)	PUNCT
fueconorg-2888	146	46	,	,	PUNCT
fueconorg-2888	146	47	implementing	implement	VERB
fueconorg-2888	146	48	activities	activity	NOUN
fueconorg-2888	146	49	(	(	PUNCT
fueconorg-2888	146	50	freedom	freedom	NOUN
fueconorg-2888	146	51	to	to	PART
fueconorg-2888	146	52	collect	collect	VERB
fueconorg-2888	146	53	and	and	CCONJ
fueconorg-2888	146	54	evaluate	evaluate	VERB
fueconorg-2888	146	55	evidence	evidence	NOUN
fueconorg-2888	146	56	)	)	PUNCT
fueconorg-2888	146	57	and	and	CCONJ
fueconorg-2888	146	58	communicating	communicate	VERB
fueconorg-2888	146	59	results	result	NOUN
fueconorg-2888	146	60	(	(	PUNCT
fueconorg-2888	146	61	freedom	freedom	NOUN
fueconorg-2888	146	62	in	in	ADP
fueconorg-2888	146	63	reporting	report	VERB
fueconorg-2888	146	64	the	the	DET
fueconorg-2888	146	65	results	result	NOUN
fueconorg-2888	146	66	of	of	ADP
fueconorg-2888	146	67	their	their	PRON
fueconorg-2888	146	68	work	work	NOUN
fueconorg-2888	146	69	without	without	ADP
fueconorg-2888	146	70	any	any	DET
fueconorg-2888	146	71	pressure	pressure	NOUN
fueconorg-2888	146	72	)	)	PUNCT
fueconorg-2888	146	73	.	.	PUNCT
fueconorg-2888	147	1	however	however	ADV
fueconorg-2888	147	2	,	,	PUNCT
fueconorg-2888	147	3	the	the	DET
fueconorg-2888	147	4	unique	unique	ADJ
fueconorg-2888	147	5	place	place	NOUN
fueconorg-2888	147	6	they	they	PRON
fueconorg-2888	147	7	take	take	VERB
fueconorg-2888	147	8	in	in	ADP
fueconorg-2888	147	9	the	the	DET
fueconorg-2888	147	10	aforementioned	aforementioned	ADJ
fueconorg-2888	147	11	system	system	NOUN
fueconorg-2888	147	12	,	,	PUNCT
fueconorg-2888	147	13	as	as	ADV
fueconorg-2888	147	14	well	well	ADV
fueconorg-2888	147	15	as	as	ADP
fueconorg-2888	147	16	the	the	DET
fueconorg-2888	147	17	dual	dual	ADJ
fueconorg-2888	147	18	roles	role	NOUN
fueconorg-2888	147	19	they	they	PRON
fueconorg-2888	147	20	have	have	VERB
fueconorg-2888	147	21	,	,	PUNCT
fueconorg-2888	147	22	are	be	AUX
fueconorg-2888	147	23	the	the	DET
fueconorg-2888	147	24	reasons	reason	NOUN
fueconorg-2888	147	25	why	why	SCONJ
fueconorg-2888	147	26	the	the	DET
fueconorg-2888	147	27	independent	independent	ADJ
fueconorg-2888	147	28	and	and	CCONJ
fueconorg-2888	147	29	objective	objective	ADJ
fueconorg-2888	147	30	performance	performance	NOUN
fueconorg-2888	147	31	of	of	ADP
fueconorg-2888	147	32	internal	internal	ADJ
fueconorg-2888	147	33	auditors	auditor	NOUN
fueconorg-2888	147	34	is	be	AUX
fueconorg-2888	147	35	one	one	NUM
fueconorg-2888	147	36	of	of	ADP
fueconorg-2888	147	37	the	the	DET
fueconorg-2888	147	38	greatest	great	ADJ
fueconorg-2888	147	39	challenges	challenge	NOUN
fueconorg-2888	147	40	of	of	ADP
fueconorg-2888	147	41	modern	modern	ADJ
fueconorg-2888	147	42	auditing	auditing	NOUN
fueconorg-2888	147	43	practice	practice	NOUN
fueconorg-2888	147	44	.	.	PUNCT
fueconorg-2888	148	1	independence	independence	NOUN
fueconorg-2888	148	2	and	and	CCONJ
fueconorg-2888	148	3	objectivity	objectivity	NOUN
fueconorg-2888	148	4	of	of	ADP
fueconorg-2888	148	5	internal	internal	ADJ
fueconorg-2888	148	6	auditors	auditor	NOUN
fueconorg-2888	148	7	as	as	ADP
fueconorg-2888	148	8	deteminants	deteminant	NOUN
fueconorg-2888	148	9	of	of	ADP
fueconorg-2888	148	10	their	their	PRON
fueconorg-2888	148	11	effectiveness	effectiveness	NOUN
fueconorg-2888	148	12	241	241	NUM
fueconorg-2888	148	13	the	the	DET
fueconorg-2888	148	14	specifics	specific	NOUN
fueconorg-2888	148	15	of	of	ADP
fueconorg-2888	148	16	ensuring	ensure	VERB
fueconorg-2888	148	17	independence	independence	NOUN
fueconorg-2888	148	18	and	and	CCONJ
fueconorg-2888	148	19	objectivity	objectivity	NOUN
fueconorg-2888	148	20	,	,	PUNCT
fueconorg-2888	148	21	as	as	ADP
fueconorg-2888	148	22	determinants	determinant	NOUN
fueconorg-2888	148	23	of	of	ADP
fueconorg-2888	148	24	the	the	DET
fueconorg-2888	148	25	effective	effective	ADJ
fueconorg-2888	148	26	performance	performance	NOUN
fueconorg-2888	148	27	of	of	ADP
fueconorg-2888	148	28	internal	internal	ADJ
fueconorg-2888	148	29	auditors	auditor	NOUN
fueconorg-2888	148	30	,	,	PUNCT
fueconorg-2888	148	31	have	have	AUX
fueconorg-2888	148	32	conditioned	condition	VERB
fueconorg-2888	148	33	that	that	SCONJ
fueconorg-2888	148	34	the	the	DET
fueconorg-2888	148	35	iia	iia	NOUN
fueconorg-2888	148	36	,	,	PUNCT
fueconorg-2888	148	37	as	as	ADP
fueconorg-2888	148	38	the	the	DET
fueconorg-2888	148	39	most	most	ADV
fueconorg-2888	148	40	influential	influential	ADJ
fueconorg-2888	148	41	professional	professional	ADJ
fueconorg-2888	148	42	organization	organization	NOUN
fueconorg-2888	148	43	in	in	ADP
fueconorg-2888	148	44	this	this	DET
fueconorg-2888	148	45	field	field	NOUN
fueconorg-2888	148	46	,	,	PUNCT
fueconorg-2888	148	47	specifically	specifically	ADV
fueconorg-2888	148	48	directs	direct	VERB
fueconorg-2888	148	49	its	its	PRON
fueconorg-2888	148	50	efforts	effort	NOUN
fueconorg-2888	148	51	to	to	PART
fueconorg-2888	148	52	respect	respect	VERB
fueconorg-2888	148	53	these	these	DET
fueconorg-2888	148	54	concepts	concept	NOUN
fueconorg-2888	148	55	.	.	PUNCT
fueconorg-2888	149	1	in	in	ADP
fueconorg-2888	149	2	addition	addition	NOUN
fueconorg-2888	149	3	to	to	ADP
fueconorg-2888	149	4	adopting	adopt	VERB
fueconorg-2888	149	5	a	a	DET
fueconorg-2888	149	6	large	large	ADJ
fueconorg-2888	149	7	number	number	NOUN
fueconorg-2888	149	8	of	of	ADP
fueconorg-2888	149	9	standards	standard	NOUN
fueconorg-2888	149	10	,	,	PUNCT
fueconorg-2888	149	11	the	the	DET
fueconorg-2888	149	12	iia	iia	NOUN
fueconorg-2888	149	13	provides	provide	VERB
fueconorg-2888	149	14	support	support	NOUN
fueconorg-2888	149	15	to	to	ADP
fueconorg-2888	149	16	internal	internal	ADJ
fueconorg-2888	149	17	auditors	auditor	NOUN
fueconorg-2888	149	18	through	through	ADP
fueconorg-2888	149	19	practical	practical	ADJ
fueconorg-2888	149	20	advice	advice	NOUN
fueconorg-2888	149	21	,	,	PUNCT
fueconorg-2888	149	22	guidance	guidance	NOUN
fueconorg-2888	149	23	,	,	PUNCT
fueconorg-2888	149	24	and	and	CCONJ
fueconorg-2888	149	25	the	the	DET
fueconorg-2888	149	26	like	like	ADJ
fueconorg-2888	149	27	.	.	PUNCT
fueconorg-2888	150	1	apart	apart	ADV
fueconorg-2888	150	2	from	from	ADP
fueconorg-2888	150	3	respecting	respect	VERB
fueconorg-2888	150	4	professional	professional	ADJ
fueconorg-2888	150	5	regulations	regulation	NOUN
fueconorg-2888	150	6	,	,	PUNCT
fueconorg-2888	150	7	internal	internal	ADJ
fueconorg-2888	150	8	auditors	auditor	NOUN
fueconorg-2888	150	9	are	be	AUX
fueconorg-2888	150	10	expected	expect	VERB
fueconorg-2888	150	11	to	to	PART
fueconorg-2888	150	12	be	be	AUX
fueconorg-2888	150	13	able	able	ADJ
fueconorg-2888	150	14	to	to	PART
fueconorg-2888	150	15	recognize	recognize	VERB
fueconorg-2888	150	16	and	and	CCONJ
fueconorg-2888	150	17	adequately	adequately	ADV
fueconorg-2888	150	18	manage	manage	VERB
fueconorg-2888	150	19	any	any	DET
fueconorg-2888	150	20	threat	threat	NOUN
fueconorg-2888	150	21	of	of	ADP
fueconorg-2888	150	22	violation	violation	NOUN
fueconorg-2888	150	23	of	of	ADP
fueconorg-2888	150	24	independence	independence	NOUN
fueconorg-2888	150	25	and	and	CCONJ
fueconorg-2888	150	26	objectivity	objectivity	NOUN
fueconorg-2888	150	27	.	.	PUNCT
fueconorg-2888	151	1	in	in	ADP
fueconorg-2888	151	2	this	this	DET
fueconorg-2888	151	3	way	way	NOUN
fueconorg-2888	151	4	they	they	PRON
fueconorg-2888	151	5	will	will	AUX
fueconorg-2888	151	6	avoid	avoid	VERB
fueconorg-2888	151	7	situations	situation	NOUN
fueconorg-2888	151	8	that	that	PRON
fueconorg-2888	151	9	their	their	PRON
fueconorg-2888	151	10	independent	independent	ADJ
fueconorg-2888	151	11	operation	operation	NOUN
fueconorg-2888	151	12	and	and	CCONJ
fueconorg-2888	151	13	the	the	DET
fueconorg-2888	151	14	possibility	possibility	NOUN
fueconorg-2888	151	15	of	of	ADP
fueconorg-2888	151	16	objective	objective	ADJ
fueconorg-2888	151	17	professional	professional	ADJ
fueconorg-2888	151	18	judgment	judgment	NOUN
fueconorg-2888	151	19	and	and	CCONJ
fueconorg-2888	151	20	decision	decision	NOUN
fueconorg-2888	151	21	-	-	PUNCT
fueconorg-2888	151	22	making	making	NOUN
fueconorg-2888	151	23	could	could	AUX
fueconorg-2888	151	24	be	be	AUX
fueconorg-2888	151	25	questioned	question	VERB
fueconorg-2888	151	26	.	.	PUNCT
fueconorg-2888	152	1	references	reference	NOUN
fueconorg-2888	152	2	ahmad	ahmad	PROPN
fueconorg-2888	152	3	,	,	PUNCT
fueconorg-2888	152	4	z.	z.	PROPN
fueconorg-2888	152	5	&	&	CCONJ
fueconorg-2888	152	6	taylor	taylor	PROPN
fueconorg-2888	152	7	,	,	PUNCT
fueconorg-2888	152	8	d.	d.	PROPN
fueconorg-2888	152	9	(	(	PUNCT
fueconorg-2888	152	10	2009	2009	NUM
fueconorg-2888	152	11	)	)	PUNCT
fueconorg-2888	152	12	.	.	PUNCT
fueconorg-2888	153	1	commitment	commitment	NOUN
fueconorg-2888	153	2	to	to	ADP
fueconorg-2888	153	3	independence	independence	NOUN
fueconorg-2888	153	4	by	by	ADP
fueconorg-2888	153	5	internal	internal	ADJ
fueconorg-2888	153	6	auditors	auditor	NOUN
fueconorg-2888	153	7	:	:	PUNCT
fueconorg-2888	153	8	the	the	DET
fueconorg-2888	153	9	effects	effect	NOUN
fueconorg-2888	153	10	of	of	ADP
fueconorg-2888	153	11	role	role	NOUN
fueconorg-2888	153	12	ambiguity	ambiguity	NOUN
fueconorg-2888	153	13	and	and	CCONJ
fueconorg-2888	153	14	role	role	NOUN
fueconorg-2888	153	15	conflict	conflict	NOUN
fueconorg-2888	153	16	,	,	PUNCT
fueconorg-2888	153	17	managerial	managerial	ADJ
fueconorg-2888	153	18	auditing	auditing	NOUN
fueconorg-2888	153	19	journal	journal	NOUN
fueconorg-2888	153	20	,	,	PUNCT
fueconorg-2888	153	21	24	24	NUM
fueconorg-2888	153	22	(	(	PUNCT
fueconorg-2888	153	23	9	9	NUM
fueconorg-2888	153	24	)	)	PUNCT
fueconorg-2888	153	25	,	,	PUNCT
fueconorg-2888	153	26	899	899	NUM
fueconorg-2888	153	27	-	-	SYM
fueconorg-2888	153	28	925	925	NUM
fueconorg-2888	153	29	andrić	andrić	NOUN
fueconorg-2888	153	30	,	,	PUNCT
fueconorg-2888	153	31	m.	m.	NOUN
fueconorg-2888	153	32	,	,	PUNCT
fueconorg-2888	153	33	krsmanović	krsmanović	PROPN
fueconorg-2888	153	34	,	,	PUNCT
fueconorg-2888	153	35	b.	b.	PROPN
fueconorg-2888	153	36	&	&	CCONJ
fueconorg-2888	153	37	jakšić	jakšić	PROPN
fueconorg-2888	153	38	,	,	PUNCT
fueconorg-2888	153	39	d.	d.	PROPN
fueconorg-2888	153	40	(	(	PUNCT
fueconorg-2888	153	41	2012	2012	NUM
fueconorg-2888	153	42	)	)	PUNCT
fueconorg-2888	153	43	.	.	PUNCT
fueconorg-2888	154	1	revizija	revizija	NOUN
fueconorg-2888	154	2	teorija	teorija	VERB
fueconorg-2888	154	3	i	i	PRON
fueconorg-2888	154	4	praksa	praksa	VERB
fueconorg-2888	154	5	,	,	PUNCT
fueconorg-2888	155	1	[	[	X
fueconorg-2888	155	2	audit	audit	NOUN
fueconorg-2888	155	3	theory	theory	NOUN
fueconorg-2888	155	4	and	and	CCONJ
fueconorg-2888	155	5	practice	practice	NOUN
fueconorg-2888	155	6	]	]	PUNCT
fueconorg-2888	155	7	,	,	PUNCT
fueconorg-2888	155	8	subotica	subotica	PROPN
fueconorg-2888	155	9	ekonomski	ekonomski	PROPN
fueconorg-2888	155	10	fakultet	fakultet	PROPN
fueconorg-2888	155	11	brody	brody	PROPN
fueconorg-2888	155	12	,	,	PUNCT
fueconorg-2888	155	13	r.	r.	PROPN
fueconorg-2888	155	14	&	&	CCONJ
fueconorg-2888	155	15	lowe	lowe	PROPN
fueconorg-2888	155	16	,	,	PUNCT
fueconorg-2888	155	17	j.	j.	PROPN
fueconorg-2888	155	18	(	(	PUNCT
fueconorg-2888	155	19	2000	2000	NUM
fueconorg-2888	155	20	)	)	PUNCT
fueconorg-2888	155	21	.	.	PUNCT
fueconorg-2888	156	1	the	the	DET
fueconorg-2888	156	2	new	new	ADJ
fueconorg-2888	156	3	role	role	NOUN
fueconorg-2888	156	4	of	of	ADP
fueconorg-2888	156	5	the	the	DET
fueconorg-2888	156	6	internal	internal	ADJ
fueconorg-2888	156	7	auditor	auditor	NOUN
fueconorg-2888	156	8	:	:	PUNCT
fueconorg-2888	156	9	implications	implication	NOUN
fueconorg-2888	156	10	for	for	ADP
fueconorg-2888	156	11	internal	internal	ADJ
fueconorg-2888	156	12	audit	audit	NOUN
fueconorg-2888	156	13	objectivity	objectivity	NOUN
fueconorg-2888	156	14	,	,	PUNCT
fueconorg-2888	156	15	international	international	ADJ
fueconorg-2888	156	16	journal	journal	NOUN
fueconorg-2888	156	17	of	of	ADP
fueconorg-2888	156	18	auditing	auditing	NOUN
fueconorg-2888	156	19	,	,	PUNCT
fueconorg-2888	156	20	(	(	PUNCT
fueconorg-2888	156	21	4	4	NUM
fueconorg-2888	156	22	)	)	PUNCT
fueconorg-2888	156	23	,	,	PUNCT
fueconorg-2888	156	24	169	169	NUM
fueconorg-2888	156	25	-	-	SYM
fueconorg-2888	156	26	176	176	NUM
fueconorg-2888	156	27	christopher	christopher	NOUN
fueconorg-2888	156	28	,	,	PUNCT
fueconorg-2888	156	29	j.	j.	PROPN
fueconorg-2888	156	30	,	,	PUNCT
fueconorg-2888	156	31	gerrit	gerrit	PROPN
fueconorg-2888	156	32	s.	s.	PROPN
fueconorg-2888	156	33	&	&	CCONJ
fueconorg-2888	156	34	leung	leung	PROPN
fueconorg-2888	156	35	,	,	PUNCT
fueconorg-2888	156	36	p.	p.	PROPN
fueconorg-2888	156	37	(	(	PUNCT
fueconorg-2888	156	38	2009	2009	NUM
fueconorg-2888	156	39	)	)	PUNCT
fueconorg-2888	156	40	.	.	PUNCT
fueconorg-2888	157	1	a	a	DET
fueconorg-2888	157	2	critical	critical	ADJ
fueconorg-2888	157	3	analysis	analysis	NOUN
fueconorg-2888	157	4	of	of	ADP
fueconorg-2888	157	5	the	the	DET
fueconorg-2888	157	6	independence	independence	NOUN
fueconorg-2888	157	7	of	of	ADP
fueconorg-2888	157	8	the	the	DET
fueconorg-2888	157	9	internal	internal	ADJ
fueconorg-2888	157	10	audit	audit	NOUN
fueconorg-2888	157	11	function	function	NOUN
fueconorg-2888	157	12	:	:	PUNCT
fueconorg-2888	157	13	evidence	evidence	NOUN
fueconorg-2888	157	14	from	from	ADP
fueconorg-2888	157	15	australia	australia	PROPN
fueconorg-2888	157	16	,	,	PUNCT
fueconorg-2888	157	17	accounting	accounting	NOUN
fueconorg-2888	157	18	,	,	PUNCT
fueconorg-2888	157	19	auditing&accountability	auditing&accountability	PROPN
fueconorg-2888	157	20	journal	journal	NOUN
fueconorg-2888	157	21	,	,	PUNCT
fueconorg-2888	157	22	22	22	NUM
fueconorg-2888	157	23	(	(	PUNCT
fueconorg-2888	157	24	2	2	NUM
fueconorg-2888	157	25	)	)	PUNCT
fueconorg-2888	157	26	,	,	PUNCT
fueconorg-2888	157	27	200	200	NUM
fueconorg-2888	157	28	-	-	SYM
fueconorg-2888	157	29	220	220	NUM
fueconorg-2888	157	30	dickins	dickin	NOUN
fueconorg-2888	157	31	,	,	PUNCT
fueconorg-2888	157	32	d.	d.	PROPN
fueconorg-2888	157	33	&	&	CCONJ
fueconorg-2888	157	34	o’reilly	o’reilly	ADV
fueconorg-2888	157	35	,	,	PUNCT
fueconorg-2888	157	36	d.	d.	PROPN
fueconorg-2888	157	37	(	(	PUNCT
fueconorg-2888	157	38	2009	2009	NUM
fueconorg-2888	157	39	)	)	PUNCT
fueconorg-2888	157	40	.	.	PUNCT
fueconorg-2888	158	1	the	the	DET
fueconorg-2888	158	2	qualifications	qualification	NOUN
fueconorg-2888	158	3	and	and	CCONJ
fueconorg-2888	158	4	independence	independence	NOUN
fueconorg-2888	158	5	of	of	ADP
fueconorg-2888	158	6	internal	internal	ADJ
fueconorg-2888	158	7	auditors	auditor	NOUN
fueconorg-2888	158	8	,	,	PUNCT
fueconorg-2888	158	9	internal	internal	ADJ
fueconorg-2888	158	10	auditing	auditing	NOUN
fueconorg-2888	158	11	,	,	PUNCT
fueconorg-2888	158	12	24	24	NUM
fueconorg-2888	158	13	(	(	PUNCT
fueconorg-2888	158	14	3	3	NUM
fueconorg-2888	158	15	)	)	PUNCT
fueconorg-2888	158	16	,	,	PUNCT
fueconorg-2888	158	17	14	14	NUM
fueconorg-2888	158	18	-	-	SYM
fueconorg-2888	158	19	21	21	NUM
fueconorg-2888	158	20	european	european	PROPN
fueconorg-2888	158	21	confederation	confederation	PROPN
fueconorg-2888	158	22	of	of	ADP
fueconorg-2888	158	23	institutes	institutes	PROPN
fueconorg-2888	158	24	of	of	ADP
fueconorg-2888	158	25	internal	internal	ADJ
fueconorg-2888	158	26	auditing	auditing	NOUN
fueconorg-2888	158	27	(	(	PUNCT
fueconorg-2888	158	28	2005	2005	NUM
fueconorg-2888	158	29	)	)	PUNCT
fueconorg-2888	158	30	.	.	PUNCT
fueconorg-2888	159	1	internal	internal	ADJ
fueconorg-2888	159	2	audit	audit	NOUN
fueconorg-2888	159	3	in	in	ADP
fueconorg-2888	159	4	europe	europe	PROPN
fueconorg-2888	159	5	,	,	PUNCT
fueconorg-2888	159	6	position	position	NOUN
fueconorg-2888	159	7	paper	paper	NOUN
fueconorg-2888	159	8	goodwin	goodwin	PROPN
fueconorg-2888	159	9	,	,	PUNCT
fueconorg-2888	159	10	j.	j.	PROPN
fueconorg-2888	159	11	&	&	CCONJ
fueconorg-2888	159	12	yeo	yeo	PROPN
fueconorg-2888	159	13	,	,	PUNCT
fueconorg-2888	159	14	t.	t.	PROPN
fueconorg-2888	159	15	(	(	PUNCT
fueconorg-2888	159	16	2001	2001	NUM
fueconorg-2888	159	17	)	)	PUNCT
fueconorg-2888	159	18	.	.	PUNCT
fueconorg-2888	160	1	two	two	NUM
fueconorg-2888	160	2	factors	factor	NOUN
fueconorg-2888	160	3	affecting	affect	VERB
fueconorg-2888	160	4	internal	internal	ADJ
fueconorg-2888	160	5	audit	audit	NOUN
fueconorg-2888	160	6	independence	independence	NOUN
fueconorg-2888	160	7	and	and	CCONJ
fueconorg-2888	160	8	objectivity	objectivity	NOUN
fueconorg-2888	160	9	:	:	PUNCT
fueconorg-2888	160	10	evidence	evidence	NOUN
fueconorg-2888	160	11	form	form	PROPN
fueconorg-2888	160	12	singapore	singapore	PROPN
fueconorg-2888	160	13	,	,	PUNCT
fueconorg-2888	160	14	international	international	ADJ
fueconorg-2888	160	15	journal	journal	NOUN
fueconorg-2888	160	16	of	of	ADP
fueconorg-2888	160	17	auditing	auditing	NOUN
fueconorg-2888	160	18	,	,	PUNCT
fueconorg-2888	160	19	(	(	PUNCT
fueconorg-2888	160	20	5	5	NUM
fueconorg-2888	160	21	)	)	PUNCT
fueconorg-2888	160	22	,	,	PUNCT
fueconorg-2888	160	23	107	107	NUM
fueconorg-2888	160	24	-	-	SYM
fueconorg-2888	160	25	125	125	NUM
fueconorg-2888	160	26	goodwin	goodwin	PROPN
fueconorg-2888	160	27	,	,	PUNCT
fueconorg-2888	160	28	j.	j.	PROPN
fueconorg-2888	160	29	(	(	PUNCT
fueconorg-2888	160	30	2003	2003	NUM
fueconorg-2888	160	31	)	)	PUNCT
fueconorg-2888	160	32	.	.	PUNCT
fueconorg-2888	161	1	the	the	DET
fueconorg-2888	161	2	relationship	relationship	NOUN
fueconorg-2888	161	3	between	between	ADP
fueconorg-2888	161	4	audit	audit	NOUN
fueconorg-2888	161	5	committee	committee	NOUN
fueconorg-2888	161	6	and	and	CCONJ
fueconorg-2888	161	7	the	the	DET
fueconorg-2888	161	8	internal	internal	ADJ
fueconorg-2888	161	9	audit	audit	NOUN
fueconorg-2888	161	10	function	function	NOUN
fueconorg-2888	161	11	:	:	PUNCT
fueconorg-2888	161	12	evidence	evidence	NOUN
fueconorg-2888	161	13	from	from	ADP
fueconorg-2888	161	14	australia	australia	PROPN
fueconorg-2888	161	15	and	and	CCONJ
fueconorg-2888	161	16	new	new	PROPN
fueconorg-2888	161	17	zealand	zealand	PROPN
fueconorg-2888	161	18	,	,	PUNCT
fueconorg-2888	161	19	international	international	ADJ
fueconorg-2888	161	20	journal	journal	NOUN
fueconorg-2888	161	21	of	of	ADP
fueconorg-2888	161	22	auditing	auditing	NOUN
fueconorg-2888	161	23	,	,	PUNCT
fueconorg-2888	161	24	(	(	PUNCT
fueconorg-2888	161	25	7	7	NUM
fueconorg-2888	161	26	)	)	PUNCT
fueconorg-2888	161	27	,	,	PUNCT
fueconorg-2888	161	28	263	263	NUM
fueconorg-2888	161	29	-	-	SYM
fueconorg-2888	161	30	278	278	NUM
fueconorg-2888	161	31	jameson	jameson	PROPN
fueconorg-2888	161	32	,	,	PUNCT
fueconorg-2888	161	33	s.	s.	PROPN
fueconorg-2888	161	34	(	(	PUNCT
fueconorg-2888	161	35	2011	2011	NUM
fueconorg-2888	161	36	)	)	PUNCT
fueconorg-2888	161	37	.	.	PUNCT
fueconorg-2888	162	1	independence	independence	NOUN
fueconorg-2888	162	2	and	and	CCONJ
fueconorg-2888	162	3	objectivity	objectivity	NOUN
fueconorg-2888	162	4	,	,	PUNCT
fueconorg-2888	162	5	ippf	ippf	ADJ
fueconorg-2888	162	6	-	-	PUNCT
fueconorg-2888	162	7	practice	practice	NOUN
fueconorg-2888	162	8	guide	guide	NOUN
fueconorg-2888	162	9	,	,	PUNCT
fueconorg-2888	162	10	the	the	DET
fueconorg-2888	162	11	institute	institute	NOUN
fueconorg-2888	162	12	of	of	ADP
fueconorg-2888	162	13	internal	internal	ADJ
fueconorg-2888	162	14	auditors	auditor	NOUN
fueconorg-2888	162	15	,	,	PUNCT
fueconorg-2888	162	16	altamonte	altamonte	PROPN
fueconorg-2888	162	17	springs	springs	PROPN
fueconorg-2888	162	18	,	,	PUNCT
fueconorg-2888	162	19	florida	florida	PROPN
fueconorg-2888	162	20	kondić	kondić	PROPN
fueconorg-2888	162	21	,	,	PUNCT
fueconorg-2888	162	22	n.	n.	PROPN
fueconorg-2888	162	23	&	&	CCONJ
fueconorg-2888	162	24	petrović	petrović	PROPN
fueconorg-2888	162	25	,	,	PUNCT
fueconorg-2888	162	26	n.	n.	NOUN
fueconorg-2888	162	27	(	(	PUNCT
fueconorg-2888	162	28	2012	2012	NUM
fueconorg-2888	162	29	)	)	PUNCT
fueconorg-2888	162	30	.	.	PUNCT
fueconorg-2888	163	1	измијењена	измијењена	NOUN
fueconorg-2888	163	2	улога	улога	PROPN
fueconorg-2888	163	3	и	и	PROPN
fueconorg-2888	163	4	одговорности	одговорности	PROPN
fueconorg-2888	163	5	интерне	интерне	VERB
fueconorg-2888	163	6	ревизије	ревизије	NOUN
fueconorg-2888	163	7	у	у	PROPN
fueconorg-2888	163	8	процесу	процесу	X
fueconorg-2888	163	9	корпоративног	корпоративног	PROPN
fueconorg-2888	163	10	управљања	управљања	NOUN
fueconorg-2888	164	1	[	[	X
fueconorg-2888	164	2	changed	change	VERB
fueconorg-2888	164	3	role	role	NOUN
fueconorg-2888	164	4	and	and	CCONJ
fueconorg-2888	164	5	responsibilities	responsibility	NOUN
fueconorg-2888	164	6	of	of	ADP
fueconorg-2888	164	7	internal	internal	ADJ
fueconorg-2888	164	8	audit	audit	NOUN
fueconorg-2888	164	9	in	in	ADP
fueconorg-2888	164	10	the	the	DET
fueconorg-2888	164	11	corporate	corporate	ADJ
fueconorg-2888	164	12	governance	governance	NOUN
fueconorg-2888	164	13	]	]	PUNCT
fueconorg-2888	164	14	,	,	PUNCT
fueconorg-2888	164	15	vii	vii	PROPN
fueconorg-2888	164	16	međunarodni	međunarodni	PROPN
fueconorg-2888	164	17	simpozijum	simpozijum	PROPN
fueconorg-2888	164	18	o	o	PROPN
fueconorg-2888	164	19	korporativnom	korporativnom	PROPN
fueconorg-2888	164	20	upravljanju	upravljanju	ADJ
fueconorg-2888	164	21	:	:	PUNCT
fueconorg-2888	164	22	promjenama	promjenama	NOUN
fueconorg-2888	164	23	strategija	strategija	NOUN
fueconorg-2888	164	24	,	,	PUNCT
fueconorg-2888	164	25	politika	politika	X
fueconorg-2888	164	26	i	i	PROPN
fueconorg-2888	164	27	modela	modela	PROPN
fueconorg-2888	164	28	korporativnog	korporativnog	PROPN
fueconorg-2888	164	29	upravljanja	upravljanja	PROPN
fueconorg-2888	164	30	do	do	AUX
fueconorg-2888	164	31	prevladavanja	prevladavanja	NOUN
fueconorg-2888	164	32	krize	krize	NOUN
fueconorg-2888	164	33	,	,	PUNCT
fueconorg-2888	164	34	finrar	finrar	NOUN
fueconorg-2888	164	35	,	,	PUNCT
fueconorg-2888	164	36	banja	banja	ADJ
fueconorg-2888	164	37	vrućica	vrućica	PROPN
fueconorg-2888	164	38	,	,	PUNCT
fueconorg-2888	164	39	132	132	NUM
fueconorg-2888	164	40	-	-	SYM
fueconorg-2888	164	41	145	145	NUM
fueconorg-2888	164	42	kamau	kamau	NOUN
fueconorg-2888	164	43	.	.	PUNCT
fueconorg-2888	164	44	,	,	PUNCT
fueconorg-2888	164	45	c.	c.	PROPN
fueconorg-2888	164	46	,	,	PUNCT
fueconorg-2888	164	47	nduati	nduati	PROPN
fueconorg-2888	164	48	,	,	PUNCT
fueconorg-2888	164	49	s.	s.	PROPN
fueconorg-2888	164	50	&	&	CCONJ
fueconorg-2888	164	51	mutiso	mutiso	PROPN
fueconorg-2888	164	52	,	,	PUNCT
fueconorg-2888	164	53	a.	a.	NOUN
fueconorg-2888	164	54	(	(	PUNCT
fueconorg-2888	164	55	2014	2014	NUM
fueconorg-2888	164	56	)	)	PUNCT
fueconorg-2888	164	57	.	.	PUNCT
fueconorg-2888	165	1	exploring	explore	VERB
fueconorg-2888	165	2	internal	internal	ADJ
fueconorg-2888	165	3	auditor	auditor	NOUN
fueconorg-2888	165	4	independence	independence	NOUN
fueconorg-2888	165	5	motivators	motivator	NOUN
fueconorg-2888	165	6	:	:	PUNCT
fueconorg-2888	165	7	kenyan	kenyan	ADJ
fueconorg-2888	165	8	perspective	perspective	NOUN
fueconorg-2888	165	9	,	,	PUNCT
fueconorg-2888	165	10	international	international	ADJ
fueconorg-2888	165	11	journal	journal	NOUN
fueconorg-2888	165	12	of	of	ADP
fueconorg-2888	165	13	economics	economic	NOUN
fueconorg-2888	165	14	,	,	PUNCT
fueconorg-2888	165	15	finance	finance	NOUN
fueconorg-2888	165	16	and	and	CCONJ
fueconorg-2888	165	17	management	management	NOUN
fueconorg-2888	165	18	sciences	science	NOUN
fueconorg-2888	165	19	,	,	PUNCT
fueconorg-2888	165	20	2	2	NUM
fueconorg-2888	165	21	(	(	PUNCT
fueconorg-2888	165	22	2	2	NUM
fueconorg-2888	165	23	)	)	PUNCT
fueconorg-2888	165	24	,	,	PUNCT
fueconorg-2888	165	25	132	132	NUM
fueconorg-2888	165	26	-	-	SYM
fueconorg-2888	165	27	137	137	NUM
fueconorg-2888	165	28	mutchler	mutchler	NOUN
fueconorg-2888	165	29	,	,	PUNCT
fueconorg-2888	165	30	ј	ј	X
fueconorg-2888	165	31	.	.	PUNCT
fueconorg-2888	165	32	(	(	PUNCT
fueconorg-2888	165	33	2003	2003	NUM
fueconorg-2888	165	34	)	)	PUNCT
fueconorg-2888	165	35	.	.	PUNCT
fueconorg-2888	166	1	independence	independence	NOUN
fueconorg-2888	166	2	and	and	CCONJ
fueconorg-2888	166	3	objectivity	objectivity	NOUN
fueconorg-2888	166	4	:	:	PUNCT
fueconorg-2888	166	5	a	a	DET
fueconorg-2888	166	6	framework	framework	NOUN
fueconorg-2888	166	7	for	for	ADP
fueconorg-2888	166	8	research	research	NOUN
fueconorg-2888	166	9	opportunities	opportunity	NOUN
fueconorg-2888	166	10	in	in	ADP
fueconorg-2888	166	11	internal	internal	ADJ
fueconorg-2888	166	12	auditing	auditing	NOUN
fueconorg-2888	166	13	,	,	PUNCT
fueconorg-2888	166	14	monograph	monograph	NOUN
fueconorg-2888	166	15	in	in	ADP
fueconorg-2888	166	16	:	:	PUNCT
fueconorg-2888	166	17	research	research	NOUN
fueconorg-2888	166	18	opportunities	opportunity	NOUN
fueconorg-2888	166	19	in	in	ADP
fueconorg-2888	166	20	internal	internal	ADJ
fueconorg-2888	166	21	auditing	auditing	NOUN
fueconorg-2888	166	22	,	,	PUNCT
fueconorg-2888	166	23	the	the	DET
fueconorg-2888	166	24	institute	institute	NOUN
fueconorg-2888	166	25	of	of	ADP
fueconorg-2888	166	26	internal	internal	ADJ
fueconorg-2888	166	27	auditors	auditor	NOUN
fueconorg-2888	166	28	research	research	NOUN
fueconorg-2888	166	29	foundation	foundation	PROPN
fueconorg-2888	166	30	,	,	PUNCT
fueconorg-2888	166	31	altamonte	altamonte	PROPN
fueconorg-2888	166	32	springs	springs	PROPN
fueconorg-2888	166	33	,	,	PUNCT
fueconorg-2888	166	34	florida	florida	PROPN
fueconorg-2888	166	35	paape	paape	PROPN
fueconorg-2888	166	36	,	,	PUNCT
fueconorg-2888	166	37	l.	l.	PROPN
fueconorg-2888	166	38	,	,	PUNCT
fueconorg-2888	166	39	scheffe	scheffe	PROPN
fueconorg-2888	166	40	,	,	PUNCT
fueconorg-2888	166	41	j.	j.	PROPN
fueconorg-2888	166	42	&	&	CCONJ
fueconorg-2888	166	43	snoep	snoep	PROPN
fueconorg-2888	166	44	,	,	PUNCT
fueconorg-2888	166	45	p.	p.	NOUN
fueconorg-2888	166	46	(	(	PUNCT
fueconorg-2888	166	47	2003	2003	NUM
fueconorg-2888	166	48	)	)	PUNCT
fueconorg-2888	166	49	.	.	PUNCT
fueconorg-2888	167	1	the	the	DET
fueconorg-2888	167	2	relationship	relationship	NOUN
fueconorg-2888	167	3	between	between	ADP
fueconorg-2888	167	4	the	the	DET
fueconorg-2888	167	5	internal	internal	ADJ
fueconorg-2888	167	6	audit	audit	NOUN
fueconorg-2888	167	7	function	function	NOUN
fueconorg-2888	167	8	and	and	CCONJ
fueconorg-2888	167	9	corporate	corporate	ADJ
fueconorg-2888	167	10	governance	governance	NOUN
fueconorg-2888	167	11	in	in	ADP
fueconorg-2888	167	12	the	the	DET
fueconorg-2888	167	13	eu	eu	PROPN
fueconorg-2888	167	14	–	–	PUNCT
fueconorg-2888	167	15	a	a	DET
fueconorg-2888	167	16	survey	survey	NOUN
fueconorg-2888	167	17	,	,	PUNCT
fueconorg-2888	167	18	international	international	ADJ
fueconorg-2888	167	19	journal	journal	NOUN
fueconorg-2888	167	20	of	of	ADP
fueconorg-2888	167	21	auditing	auditing	NOUN
fueconorg-2888	167	22	,	,	PUNCT
fueconorg-2888	167	23	(	(	PUNCT
fueconorg-2888	167	24	7	7	NUM
fueconorg-2888	167	25	)	)	PUNCT
fueconorg-2888	167	26	,	,	PUNCT
fueconorg-2888	167	27	247	247	NUM
fueconorg-2888	167	28	-	-	SYM
fueconorg-2888	167	29	262	262	NUM
fueconorg-2888	167	30	rose	rise	VERB
fueconorg-2888	167	31	,	,	PUNCT
fueconorg-2888	167	32	а	а	PROPN
fueconorg-2888	167	33	.	.	PROPN
fueconorg-2888	167	34	,	,	PUNCT
fueconorg-2888	167	35	rose	rise	VERB
fueconorg-2888	167	36	,	,	PUNCT
fueconorg-2888	167	37	ј	ј	PROPN
fueconorg-2888	167	38	.	.	PROPN
fueconorg-2888	167	39	&	&	CCONJ
fueconorg-2888	167	40	norman	norman	PROPN
fueconorg-2888	167	41	,	,	PUNCT
fueconorg-2888	167	42	c.	c.	PROPN
fueconorg-2888	167	43	(	(	PUNCT
fueconorg-2888	167	44	2013	2013	NUM
fueconorg-2888	167	45	)	)	PUNCT
fueconorg-2888	167	46	.	.	PUNCT
fueconorg-2888	168	1	is	be	AUX
fueconorg-2888	168	2	the	the	DET
fueconorg-2888	168	3	objectivity	objectivity	NOUN
fueconorg-2888	168	4	of	of	ADP
fueconorg-2888	168	5	internal	internal	ADJ
fueconorg-2888	168	6	audit	audit	NOUN
fueconorg-2888	168	7	compromised	compromise	VERB
fueconorg-2888	168	8	when	when	SCONJ
fueconorg-2888	168	9	the	the	DET
fueconorg-2888	168	10	internal	internal	ADJ
fueconorg-2888	168	11	audit	audit	NOUN
fueconorg-2888	168	12	function	function	NOUN
fueconorg-2888	168	13	is	be	AUX
fueconorg-2888	168	14	a	a	DET
fueconorg-2888	168	15	management	management	NOUN
fueconorg-2888	168	16	training	training	NOUN
fueconorg-2888	168	17	ground	ground	NOUN
fueconorg-2888	168	18	?	?	PUNCT
fueconorg-2888	168	19	,	,	PUNCT
fueconorg-2888	168	20	accounting	accounting	NOUN
fueconorg-2888	168	21	and	and	CCONJ
fueconorg-2888	168	22	finance	finance	NOUN
fueconorg-2888	168	23	,	,	PUNCT
fueconorg-2888	168	24	53	53	NUM
fueconorg-2888	168	25	,	,	PUNCT
fueconorg-2888	168	26	1001	1001	NUM
fueconorg-2888	168	27	-	-	SYM
fueconorg-2888	168	28	1019	1019	NUM
fueconorg-2888	168	29	peursem	peursem	NOUN
fueconorg-2888	168	30	,	,	PUNCT
fueconorg-2888	168	31	k.	k.	PROPN
fueconorg-2888	168	32	(	(	PUNCT
fueconorg-2888	168	33	2004	2004	NUM
fueconorg-2888	168	34	)	)	PUNCT
fueconorg-2888	168	35	.	.	PUNCT
fueconorg-2888	169	1	internal	internal	ADJ
fueconorg-2888	169	2	auditors	auditor	NOUN
fueconorg-2888	169	3	’	’	PART
fueconorg-2888	169	4	role	role	NOUN
fueconorg-2888	169	5	and	and	CCONJ
fueconorg-2888	169	6	authority	authority	NOUN
fueconorg-2888	169	7	:	:	PUNCT
fueconorg-2888	169	8	new	new	PROPN
fueconorg-2888	169	9	zealand	zealand	PROPN
fueconorg-2888	169	10	evidence	evidence	NOUN
fueconorg-2888	169	11	,	,	PUNCT
fueconorg-2888	169	12	мanagerial	мanagerial	ADJ
fueconorg-2888	169	13	auditing	auditing	NOUN
fueconorg-2888	169	14	journal	journal	NOUN
fueconorg-2888	169	15	,	,	PUNCT
fueconorg-2888	169	16	19	19	NUM
fueconorg-2888	169	17	(	(	PUNCT
fueconorg-2888	169	18	3	3	NUM
fueconorg-2888	169	19	)	)	PUNCT
fueconorg-2888	169	20	,	,	PUNCT
fueconorg-2888	169	21	378	378	NUM
fueconorg-2888	169	22	-	-	SYM
fueconorg-2888	169	23	393	393	NUM
fueconorg-2888	169	24	sarens	saren	NOUN
fueconorg-2888	169	25	,	,	PUNCT
fueconorg-2888	169	26	s.	s.	PROPN
fueconorg-2888	169	27	&	&	CCONJ
fueconorg-2888	169	28	de	de	X
fueconorg-2888	169	29	beelde	beelde	PROPN
fueconorg-2888	169	30	,	,	PUNCT
fueconorg-2888	169	31	i.	i.	NOUN
fueconorg-2888	169	32	(	(	PUNCT
fueconorg-2888	169	33	2006	2006	NUM
fueconorg-2888	169	34	)	)	PUNCT
fueconorg-2888	169	35	.	.	PUNCT
fueconorg-2888	170	1	the	the	DET
fueconorg-2888	170	2	relationship	relationship	NOUN
fueconorg-2888	170	3	between	between	ADP
fueconorg-2888	170	4	internal	internal	ADJ
fueconorg-2888	170	5	audit	audit	NOUN
fueconorg-2888	170	6	and	and	CCONJ
fueconorg-2888	170	7	senior	senior	ADJ
fueconorg-2888	170	8	management	management	NOUN
fueconorg-2888	170	9	:	:	PUNCT
fueconorg-2888	170	10	a	a	DET
fueconorg-2888	170	11	qualitative	qualitative	ADJ
fueconorg-2888	170	12	analysis	analysis	NOUN
fueconorg-2888	170	13	of	of	ADP
fueconorg-2888	170	14	expectations	expectation	NOUN
fueconorg-2888	170	15	and	and	CCONJ
fueconorg-2888	170	16	perceptions	perception	NOUN
fueconorg-2888	170	17	,	,	PUNCT
fueconorg-2888	170	18	international	international	ADJ
fueconorg-2888	170	19	journal	journal	NOUN
fueconorg-2888	170	20	of	of	ADP
fueconorg-2888	170	21	auditing	auditing	NOUN
fueconorg-2888	170	22	,	,	PUNCT
fueconorg-2888	170	23	10	10	NUM
fueconorg-2888	170	24	,	,	PUNCT
fueconorg-2888	170	25	219	219	NUM
fueconorg-2888	170	26	-	-	SYM
fueconorg-2888	170	27	241	241	NUM
fueconorg-2888	170	28	selim	selim	PROPN
fueconorg-2888	170	29	,	,	PUNCT
fueconorg-2888	170	30	g.	g.	PROPN
fueconorg-2888	170	31	,	,	PUNCT
fueconorg-2888	170	32	woodward	woodward	PROPN
fueconorg-2888	170	33	,	,	PUNCT
fueconorg-2888	170	34	s.	s.	PROPN
fueconorg-2888	170	35	&	&	CCONJ
fueconorg-2888	170	36	allegrini	allegrini	PROPN
fueconorg-2888	170	37	,	,	PUNCT
fueconorg-2888	170	38	m.	m.	NOUN
fueconorg-2888	170	39	(	(	PUNCT
fueconorg-2888	170	40	2009	2009	NUM
fueconorg-2888	170	41	)	)	PUNCT
fueconorg-2888	170	42	.	.	PUNCT
fueconorg-2888	171	1	internal	internal	ADJ
fueconorg-2888	171	2	auditing	auditing	NOUN
fueconorg-2888	171	3	and	and	CCONJ
fueconorg-2888	171	4	consulting	consulting	NOUN
fueconorg-2888	171	5	practice	practice	NOUN
fueconorg-2888	171	6	:	:	PUNCT
fueconorg-2888	171	7	comparison	comparison	NOUN
fueconorg-2888	171	8	between	between	ADP
fueconorg-2888	171	9	uk	uk	PROPN
fueconorg-2888	171	10	/	/	SYM
fueconorg-2888	171	11	ireland	ireland	PROPN
fueconorg-2888	171	12	and	and	CCONJ
fueconorg-2888	171	13	italy	italy	PROPN
fueconorg-2888	171	14	,	,	PUNCT
fueconorg-2888	171	15	international	international	ADJ
fueconorg-2888	171	16	journal	journal	NOUN
fueconorg-2888	171	17	of	of	ADP
fueconorg-2888	171	18	auditing	auditing	NOUN
fueconorg-2888	171	19	,	,	PUNCT
fueconorg-2888	171	20	13	13	NUM
fueconorg-2888	171	21	,	,	PUNCT
fueconorg-2888	171	22	9	9	NUM
fueconorg-2888	171	23	-	-	SYM
fueconorg-2888	171	24	25	25	NUM
fueconorg-2888	171	25	stewart	stewart	PROPN
fueconorg-2888	171	26	,	,	PUNCT
fueconorg-2888	171	27	j.	j.	PROPN
fueconorg-2888	171	28	&	&	CCONJ
fueconorg-2888	171	29	subramaniam	subramaniam	PROPN
fueconorg-2888	171	30	,	,	PUNCT
fueconorg-2888	171	31	n.	n.	PROPN
fueconorg-2888	171	32	(	(	PUNCT
fueconorg-2888	171	33	2010	2010	NUM
fueconorg-2888	171	34	)	)	PUNCT
fueconorg-2888	171	35	.	.	PUNCT
fueconorg-2888	172	1	internal	internal	ADJ
fueconorg-2888	172	2	audit	audit	NOUN
fueconorg-2888	172	3	independence	independence	NOUN
fueconorg-2888	172	4	and	and	CCONJ
fueconorg-2888	172	5	objectivity	objectivity	NOUN
fueconorg-2888	172	6	:	:	PUNCT
fueconorg-2888	172	7	emerging	emerge	VERB
fueconorg-2888	172	8	research	research	NOUN
fueconorg-2888	172	9	opportunities	opportunity	NOUN
fueconorg-2888	172	10	,	,	PUNCT
fueconorg-2888	172	11	managerial	managerial	ADJ
fueconorg-2888	172	12	auditing	auditing	NOUN
fueconorg-2888	172	13	journal	journal	NOUN
fueconorg-2888	172	14	,	,	PUNCT
fueconorg-2888	172	15	(	(	PUNCT
fueconorg-2888	172	16	25	25	NUM
fueconorg-2888	172	17	)	)	PUNCT
fueconorg-2888	172	18	4	4	NUM
fueconorg-2888	172	19	,	,	PUNCT
fueconorg-2888	172	20	328	328	NUM
fueconorg-2888	172	21	-	-	SYM
fueconorg-2888	172	22	360	360	NUM
fueconorg-2888	172	23	the	the	DET
fueconorg-2888	172	24	institute	institute	NOUN
fueconorg-2888	172	25	of	of	ADP
fueconorg-2888	172	26	internal	internal	ADJ
fueconorg-2888	172	27	auditors	auditor	NOUN
fueconorg-2888	172	28	(	(	PUNCT
fueconorg-2888	172	29	2017	2017	NUM
fueconorg-2888	172	30	)	)	PUNCT
fueconorg-2888	172	31	.	.	PUNCT
fueconorg-2888	173	1	international	international	ADJ
fueconorg-2888	173	2	professional	professional	ADJ
fueconorg-2888	173	3	practices	practice	NOUN
fueconorg-2888	173	4	framework	framework	NOUN
fueconorg-2888	173	5	(	(	PUNCT
fueconorg-2888	173	6	ippf	ippf	PROPN
fueconorg-2888	173	7	)	)	PUNCT
fueconorg-2888	173	8	242	242	NUM
fueconorg-2888	173	9	m.	m.	NOUN
fueconorg-2888	173	10	đorđević	đorđević	NOUN
fueconorg-2888	173	11	,	,	PUNCT
fueconorg-2888	173	12	t.	t.	PROPN
fueconorg-2888	173	13	đukić	đukić	PROPN
fueconorg-2888	173	14	nezavisnost	nezavisnost	NOUN
fueconorg-2888	173	15	i	i	PRON
fueconorg-2888	173	16	objektivnost	objektivnost	VERB
fueconorg-2888	173	17	internih	internih	PROPN
fueconorg-2888	173	18	revizora	revizora	PROPN
fueconorg-2888	173	19	kao	kao	PROPN
fueconorg-2888	173	20	determinante	determinante	PROPN
fueconorg-2888	173	21	njihove	njihove	PROPN
fueconorg-2888	173	22	efektivnosti	efektivnosti	PROPN
fueconorg-2888	173	23	cilj	cilj	PROPN
fueconorg-2888	173	24	autora	autora	PROPN
fueconorg-2888	173	25	ovog	ovog	NOUN
fueconorg-2888	173	26	rada	rada	PROPN
fueconorg-2888	173	27	jeste	jeste	PROPN
fueconorg-2888	173	28	isticanje	isticanje	PROPN
fueconorg-2888	173	29	problema	problema	PROPN
fueconorg-2888	173	30	nezavisnosti	nezavisnosti	PROPN
fueconorg-2888	174	1	i	i	PRON
fueconorg-2888	174	2	objektivnosti	objektivnosti	PROPN
fueconorg-2888	174	3	internih	internih	PROPN
fueconorg-2888	174	4	revizora	revizora	PROPN
fueconorg-2888	174	5	,	,	PUNCT
fueconorg-2888	174	6	koje	koje	PROPN
fueconorg-2888	174	7	zbog	zbog	PROPN
fueconorg-2888	174	8	mesta	mesta	PROPN
fueconorg-2888	175	1	i	i	PRON
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