id	sid	tid	token	lemma	pos
fueconorg-3370	1	1	plane	plane	NOUN
fueconorg-3370	1	2	thermoelastic	thermoelastic	ADJ
fueconorg-3370	1	3	waves	wave	NOUN
fueconorg-3370	1	4	in	in	ADP
fueconorg-3370	1	5	infinite	infinite	ADJ
fueconorg-3370	1	6	half	half	ADJ
fueconorg-3370	1	7	-	-	PUNCT
fueconorg-3370	1	8	space	space	NOUN
fueconorg-3370	1	9	caused	cause	VERB
fueconorg-3370	1	10	facta	facta	PROPN
fueconorg-3370	1	11	universitatis	universitatis	PROPN
fueconorg-3370	1	12	series	series	NOUN
fueconorg-3370	1	13	:	:	PUNCT
fueconorg-3370	1	14	economics	economic	NOUN
fueconorg-3370	1	15	and	and	CCONJ
fueconorg-3370	1	16	organization	organization	NOUN
fueconorg-3370	1	17	vol	vol	NOUN
fueconorg-3370	1	18	.	.	PROPN
fueconorg-3370	2	1	15	15	NUM
fueconorg-3370	2	2	,	,	PUNCT
fueconorg-3370	2	3	no	no	DET
fueconorg-3370	2	4	1	1	NUM
fueconorg-3370	2	5	,	,	PUNCT
fueconorg-3370	2	6	2018	2018	NUM
fueconorg-3370	2	7	,	,	PUNCT
fueconorg-3370	2	8	pp	pp	ADJ
fueconorg-3370	2	9	.	.	PUNCT
fueconorg-3370	3	1	57	57	NUM
fueconorg-3370	3	2	72	72	NUM
fueconorg-3370	3	3	https://doi.org/10.22190/fueo1801057b	https://doi.org/10.22190/fueo1801057b	ADV
fueconorg-3370	3	4	©	©	PROPN
fueconorg-3370	3	5	2018	2018	NUM
fueconorg-3370	3	6	by	by	ADP
fueconorg-3370	3	7	university	university	PROPN
fueconorg-3370	3	8	of	of	ADP
fueconorg-3370	3	9	niš	niš	PROPN
fueconorg-3370	3	10	,	,	PUNCT
fueconorg-3370	3	11	serbia	serbia	PROPN
fueconorg-3370	3	12	|	|	ADV
fueconorg-3370	3	13	creative	creative	ADJ
fueconorg-3370	3	14	commons	common	NOUN
fueconorg-3370	3	15	licence	licence	NOUN
fueconorg-3370	3	16	:	:	PUNCT
fueconorg-3370	3	17	cc	cc	VERB
fueconorg-3370	3	18	by	by	ADP
fueconorg-3370	3	19	-	-	PUNCT
fueconorg-3370	3	20	nc	nc	PROPN
fueconorg-3370	3	21	-	-	PUNCT
fueconorg-3370	3	22	nd	nd	NOUN
fueconorg-3370	3	23	review	review	NOUN
fueconorg-3370	3	24	paper	paper	NOUN
fueconorg-3370	3	25	tendencies	tendency	NOUN
fueconorg-3370	3	26	in	in	ADP
fueconorg-3370	3	27	development	development	NOUN
fueconorg-3370	3	28	of	of	ADP
fueconorg-3370	3	29	external	external	ADJ
fueconorg-3370	3	30	and	and	CCONJ
fueconorg-3370	3	31	internal	internal	ADJ
fueconorg-3370	3	32	audit	audit	NOUN
fueconorg-3370	3	33	in	in	ADP
fueconorg-3370	3	34	the	the	DET
fueconorg-3370	3	35	public	public	ADJ
fueconorg-3370	3	36	sector	sector	NOUN
fueconorg-3370	3	37	1	1	NUM
fueconorg-3370	3	38	udc	udc	NOUN
fueconorg-3370	3	39	657.6:351.076(4	657.6:351.076(4	NOUN
fueconorg-3370	3	40	-	-	PUNCT
fueconorg-3370	3	41	672eu+497	672eu+497	NUM
fueconorg-3370	3	42	)	)	PUNCT
fueconorg-3370	4	1	ljiljana	ljiljana	NOUN
fueconorg-3370	4	2	bonić	bonić	VERB
fueconorg-3370	4	3	1	1	NUM
fueconorg-3370	4	4	,	,	PUNCT
fueconorg-3370	4	5	dejan	dejan	PROPN
fueconorg-3370	4	6	jakšić	jakšić	PROPN
fueconorg-3370	4	7	2	2	NUM
fueconorg-3370	4	8	,	,	PUNCT
fueconorg-3370	4	9	kristina	kristina	PROPN
fueconorg-3370	4	10	mijić	mijić	PROPN
fueconorg-3370	4	11	2	2	NUM
fueconorg-3370	4	12	1	1	NUM
fueconorg-3370	4	13	university	university	NOUN
fueconorg-3370	4	14	of	of	ADP
fueconorg-3370	4	15	niš	niš	PROPN
fueconorg-3370	4	16	,	,	PUNCT
fueconorg-3370	4	17	faculty	faculty	NOUN
fueconorg-3370	4	18	of	of	ADP
fueconorg-3370	4	19	economics	economic	NOUN
fueconorg-3370	4	20	niš	niš	PROPN
fueconorg-3370	4	21	,	,	PUNCT
fueconorg-3370	4	22	serbia	serbia	PROPN
fueconorg-3370	4	23	2	2	NUM
fueconorg-3370	4	24	university	university	NOUN
fueconorg-3370	4	25	of	of	ADP
fueconorg-3370	4	26	novi	novi	PROPN
fueconorg-3370	4	27	sad	sad	PROPN
fueconorg-3370	4	28	,	,	PUNCT
fueconorg-3370	4	29	faculty	faculty	NOUN
fueconorg-3370	4	30	of	of	ADP
fueconorg-3370	4	31	economics	economics	PROPN
fueconorg-3370	4	32	subotica	subotica	PROPN
fueconorg-3370	4	33	,	,	PUNCT
fueconorg-3370	4	34	serbia	serbia	PROPN
fueconorg-3370	4	35	abstract	abstract	ADJ
fueconorg-3370	4	36	.	.	PUNCT
fueconorg-3370	5	1	although	although	SCONJ
fueconorg-3370	5	2	they	they	PRON
fueconorg-3370	5	3	have	have	VERB
fueconorg-3370	5	4	different	different	ADJ
fueconorg-3370	5	5	and	and	CCONJ
fueconorg-3370	5	6	clearly	clearly	ADV
fueconorg-3370	5	7	defined	define	VERB
fueconorg-3370	5	8	roles	role	NOUN
fueconorg-3370	5	9	,	,	PUNCT
fueconorg-3370	5	10	the	the	DET
fueconorg-3370	5	11	general	general	ADJ
fueconorg-3370	5	12	purpose	purpose	NOUN
fueconorg-3370	5	13	of	of	ADP
fueconorg-3370	5	14	external	external	ADJ
fueconorg-3370	5	15	and	and	CCONJ
fueconorg-3370	5	16	internal	internal	ADJ
fueconorg-3370	5	17	audit	audit	NOUN
fueconorg-3370	5	18	in	in	ADP
fueconorg-3370	5	19	the	the	DET
fueconorg-3370	5	20	public	public	ADJ
fueconorg-3370	5	21	sector	sector	NOUN
fueconorg-3370	5	22	is	be	AUX
fueconorg-3370	5	23	to	to	PART
fueconorg-3370	5	24	contribute	contribute	VERB
fueconorg-3370	5	25	to	to	ADP
fueconorg-3370	5	26	good	good	ADJ
fueconorg-3370	5	27	governance	governance	NOUN
fueconorg-3370	5	28	of	of	ADP
fueconorg-3370	5	29	public	public	ADJ
fueconorg-3370	5	30	funds	fund	NOUN
fueconorg-3370	5	31	,	,	PUNCT
fueconorg-3370	5	32	that	that	ADV
fueconorg-3370	5	33	is	is	ADV
fueconorg-3370	5	34	,	,	PUNCT
fueconorg-3370	5	35	efficiency	efficiency	NOUN
fueconorg-3370	5	36	,	,	PUNCT
fueconorg-3370	5	37	effectiveness	effectiveness	NOUN
fueconorg-3370	5	38	and	and	CCONJ
fueconorg-3370	5	39	economy	economy	NOUN
fueconorg-3370	5	40	of	of	ADP
fueconorg-3370	5	41	public	public	ADJ
fueconorg-3370	5	42	administration	administration	NOUN
fueconorg-3370	5	43	.	.	PUNCT
fueconorg-3370	6	1	as	as	ADP
fueconorg-3370	6	2	part	part	NOUN
fueconorg-3370	6	3	of	of	ADP
fueconorg-3370	6	4	the	the	DET
fueconorg-3370	6	5	numerous	numerous	ADJ
fueconorg-3370	6	6	reforms	reform	NOUN
fueconorg-3370	6	7	in	in	ADP
fueconorg-3370	6	8	the	the	DET
fueconorg-3370	6	9	public	public	ADJ
fueconorg-3370	6	10	sector	sector	NOUN
fueconorg-3370	6	11	of	of	ADP
fueconorg-3370	6	12	the	the	DET
fueconorg-3370	6	13	eu	eu	PROPN
fueconorg-3370	6	14	countries	country	NOUN
fueconorg-3370	6	15	,	,	PUNCT
fueconorg-3370	6	16	as	as	ADV
fueconorg-3370	6	17	well	well	ADV
fueconorg-3370	6	18	as	as	ADP
fueconorg-3370	6	19	the	the	DET
fueconorg-3370	6	20	balkan	balkan	ADJ
fueconorg-3370	6	21	countries	country	NOUN
fueconorg-3370	6	22	,	,	PUNCT
fueconorg-3370	6	23	which	which	PRON
fueconorg-3370	6	24	began	begin	VERB
fueconorg-3370	6	25	at	at	ADP
fueconorg-3370	6	26	the	the	DET
fueconorg-3370	6	27	beginning	beginning	NOUN
fueconorg-3370	6	28	of	of	ADP
fueconorg-3370	6	29	the	the	DET
fueconorg-3370	6	30	21st	21st	ADJ
fueconorg-3370	6	31	century	century	NOUN
fueconorg-3370	6	32	,	,	PUNCT
fueconorg-3370	6	33	the	the	DET
fueconorg-3370	6	34	external	external	ADJ
fueconorg-3370	6	35	audit	audit	NOUN
fueconorg-3370	6	36	of	of	ADP
fueconorg-3370	6	37	the	the	DET
fueconorg-3370	6	38	public	public	ADJ
fueconorg-3370	6	39	sector	sector	NOUN
fueconorg-3370	6	40	(	(	PUNCT
fueconorg-3370	6	41	state	state	NOUN
fueconorg-3370	6	42	audit	audit	NOUN
fueconorg-3370	6	43	)	)	PUNCT
fueconorg-3370	6	44	is	be	AUX
fueconorg-3370	6	45	developing	develop	VERB
fueconorg-3370	6	46	an	an	DET
fueconorg-3370	6	47	integral	integral	ADJ
fueconorg-3370	6	48	approach	approach	NOUN
fueconorg-3370	6	49	in	in	ADP
fueconorg-3370	6	50	its	its	PRON
fueconorg-3370	6	51	scope	scope	NOUN
fueconorg-3370	6	52	of	of	ADP
fueconorg-3370	6	53	work	work	NOUN
fueconorg-3370	6	54	,	,	PUNCT
fueconorg-3370	6	55	which	which	PRON
fueconorg-3370	6	56	means	mean	VERB
fueconorg-3370	6	57	providing	provide	VERB
fueconorg-3370	6	58	attestations	attestation	NOUN
fueconorg-3370	6	59	to	to	ADP
fueconorg-3370	6	60	the	the	DET
fueconorg-3370	6	61	parliament	parliament	NOUN
fueconorg-3370	6	62	and	and	CCONJ
fueconorg-3370	6	63	the	the	DET
fueconorg-3370	6	64	citizens	citizen	NOUN
fueconorg-3370	6	65	of	of	ADP
fueconorg-3370	6	66	the	the	DET
fueconorg-3370	6	67	state	state	NOUN
fueconorg-3370	6	68	that	that	SCONJ
fueconorg-3370	6	69	the	the	DET
fueconorg-3370	6	70	public	public	ADJ
fueconorg-3370	6	71	funds	fund	NOUN
fueconorg-3370	6	72	are	be	AUX
fueconorg-3370	6	73	used	use	VERB
fueconorg-3370	6	74	effectively	effectively	ADV
fueconorg-3370	6	75	,	,	PUNCT
fueconorg-3370	6	76	efficiently	efficiently	ADV
fueconorg-3370	6	77	and	and	CCONJ
fueconorg-3370	6	78	economically	economically	ADV
fueconorg-3370	6	79	,	,	PUNCT
fueconorg-3370	6	80	and	and	CCONJ
fueconorg-3370	6	81	that	that	SCONJ
fueconorg-3370	6	82	the	the	DET
fueconorg-3370	6	83	financial	financial	ADJ
fueconorg-3370	6	84	statements	statement	NOUN
fueconorg-3370	6	85	and	and	CCONJ
fueconorg-3370	6	86	operations	operation	NOUN
fueconorg-3370	6	87	of	of	ADP
fueconorg-3370	6	88	the	the	DET
fueconorg-3370	6	89	public	public	ADJ
fueconorg-3370	6	90	sector	sector	NOUN
fueconorg-3370	6	91	entities	entity	NOUN
fueconorg-3370	6	92	are	be	AUX
fueconorg-3370	6	93	in	in	ADP
fueconorg-3370	6	94	line	line	NOUN
fueconorg-3370	6	95	with	with	ADP
fueconorg-3370	6	96	professional	professional	ADJ
fueconorg-3370	6	97	and	and	CCONJ
fueconorg-3370	6	98	legal	legal	ADJ
fueconorg-3370	6	99	regulations	regulation	NOUN
fueconorg-3370	6	100	(	(	PUNCT
fueconorg-3370	6	101	emphasis	emphasis	NOUN
fueconorg-3370	6	102	is	be	AUX
fueconorg-3370	6	103	on	on	ADP
fueconorg-3370	6	104	the	the	DET
fueconorg-3370	6	105	performance	performance	NOUN
fueconorg-3370	6	106	audit	audit	NOUN
fueconorg-3370	6	107	)	)	PUNCT
fueconorg-3370	6	108	.	.	PUNCT
fueconorg-3370	7	1	the	the	DET
fueconorg-3370	7	2	internal	internal	ADJ
fueconorg-3370	7	3	audit	audit	NOUN
fueconorg-3370	7	4	of	of	ADP
fueconorg-3370	7	5	public	public	ADJ
fueconorg-3370	7	6	funds	fund	NOUN
fueconorg-3370	7	7	users	user	NOUN
fueconorg-3370	7	8	,	,	PUNCT
fueconorg-3370	7	9	in	in	ADP
fueconorg-3370	7	10	addition	addition	NOUN
fueconorg-3370	7	11	to	to	ADP
fueconorg-3370	7	12	providing	provide	VERB
fueconorg-3370	7	13	assurance	assurance	NOUN
fueconorg-3370	7	14	services	service	NOUN
fueconorg-3370	7	15	,	,	PUNCT
fueconorg-3370	7	16	is	be	AUX
fueconorg-3370	7	17	increasingly	increasingly	ADV
fueconorg-3370	7	18	focused	focus	VERB
fueconorg-3370	7	19	on	on	ADP
fueconorg-3370	7	20	advisory	advisory	ADJ
fueconorg-3370	7	21	services	service	NOUN
fueconorg-3370	7	22	with	with	ADP
fueconorg-3370	7	23	the	the	DET
fueconorg-3370	7	24	aim	aim	NOUN
fueconorg-3370	7	25	of	of	ADP
fueconorg-3370	7	26	providing	provide	VERB
fueconorg-3370	7	27	management	management	NOUN
fueconorg-3370	7	28	with	with	ADP
fueconorg-3370	7	29	support	support	NOUN
fueconorg-3370	7	30	in	in	ADP
fueconorg-3370	7	31	improving	improve	VERB
fueconorg-3370	7	32	public	public	ADJ
fueconorg-3370	7	33	resource	resource	NOUN
fueconorg-3370	7	34	and	and	CCONJ
fueconorg-3370	7	35	risk	risk	NOUN
fueconorg-3370	7	36	management	management	NOUN
fueconorg-3370	7	37	,	,	PUNCT
fueconorg-3370	7	38	the	the	DET
fueconorg-3370	7	39	efficiency	efficiency	NOUN
fueconorg-3370	7	40	of	of	ADP
fueconorg-3370	7	41	spending	spend	VERB
fueconorg-3370	7	42	public	public	ADJ
fueconorg-3370	7	43	funds	fund	NOUN
fueconorg-3370	7	44	and	and	CCONJ
fueconorg-3370	7	45	the	the	DET
fueconorg-3370	7	46	provision	provision	NOUN
fueconorg-3370	7	47	of	of	ADP
fueconorg-3370	7	48	quality	quality	NOUN
fueconorg-3370	7	49	public	public	ADJ
fueconorg-3370	7	50	services	service	NOUN
fueconorg-3370	7	51	.	.	PUNCT
fueconorg-3370	8	1	key	key	ADJ
fueconorg-3370	8	2	words	word	NOUN
fueconorg-3370	8	3	:	:	PUNCT
fueconorg-3370	8	4	state	state	NOUN
fueconorg-3370	8	5	audit	audit	NOUN
fueconorg-3370	8	6	,	,	PUNCT
fueconorg-3370	8	7	internal	internal	ADJ
fueconorg-3370	8	8	audit	audit	NOUN
fueconorg-3370	8	9	,	,	PUNCT
fueconorg-3370	8	10	public	public	ADJ
fueconorg-3370	8	11	sector	sector	NOUN
fueconorg-3370	8	12	,	,	PUNCT
fueconorg-3370	8	13	integral	integral	ADJ
fueconorg-3370	8	14	approach	approach	NOUN
fueconorg-3370	8	15	,	,	PUNCT
fueconorg-3370	8	16	advisory	advisory	ADJ
fueconorg-3370	8	17	services	service	NOUN
fueconorg-3370	8	18	,	,	PUNCT
fueconorg-3370	8	19	eu	eu	PROPN
fueconorg-3370	8	20	and	and	CCONJ
fueconorg-3370	8	21	balkan	balkan	PROPN
fueconorg-3370	8	22	countries	country	NOUN
fueconorg-3370	8	23	jel	jel	PROPN
fueconorg-3370	8	24	classification	classification	NOUN
fueconorg-3370	8	25	:	:	PUNCT
fueconorg-3370	8	26	m42	m42	PROPN
fueconorg-3370	8	27	.	.	PUNCT
fueconorg-3370	8	28	received	receive	VERB
fueconorg-3370	8	29	november	november	PROPN
fueconorg-3370	8	30	08	08	NUM
fueconorg-3370	8	31	,	,	PUNCT
fueconorg-3370	8	32	2017	2017	NUM
fueconorg-3370	8	33	/	/	PUNCT
fueconorg-3370	8	34	accepted	accept	VERB
fueconorg-3370	8	35	january	january	PROPN
fueconorg-3370	8	36	18	18	NUM
fueconorg-3370	8	37	,	,	PUNCT
fueconorg-3370	8	38	2018	2018	NUM
fueconorg-3370	8	39	corresponding	correspond	VERB
fueconorg-3370	8	40	author	author	NOUN
fueconorg-3370	8	41	:	:	PUNCT
fueconorg-3370	8	42	ljiljana	ljiljana	PROPN
fueconorg-3370	8	43	bonić	bonić	PROPN
fueconorg-3370	8	44	university	university	PROPN
fueconorg-3370	8	45	of	of	ADP
fueconorg-3370	8	46	niš	niš	PROPN
fueconorg-3370	8	47	,	,	PUNCT
fueconorg-3370	8	48	faculty	faculty	NOUN
fueconorg-3370	8	49	of	of	ADP
fueconorg-3370	8	50	economics	economic	NOUN
fueconorg-3370	8	51	,	,	PUNCT
fueconorg-3370	8	52	trg	trg	PROPN
fueconorg-3370	8	53	kralja	kralja	PROPN
fueconorg-3370	8	54	aleksandra	aleksandra	PROPN
fueconorg-3370	8	55	11	11	NUM
fueconorg-3370	8	56	,	,	PUNCT
fueconorg-3370	8	57	18000	18000	NUM
fueconorg-3370	8	58	niš	niš	NOUN
fueconorg-3370	8	59	,	,	PUNCT
fueconorg-3370	8	60	serbia	serbia	PROPN
fueconorg-3370	8	61	e	e	NOUN
fueconorg-3370	8	62	-	-	NOUN
fueconorg-3370	8	63	mail	mail	NOUN
fueconorg-3370	8	64	:	:	PUNCT
fueconorg-3370	8	65	ljiljana.bonic@eknfak.ni.ac.rs	ljiljana.bonic@eknfak.ni.ac.rs	NUM
fueconorg-3370	9	1	58	58	NUM
fueconorg-3370	9	2	lj	lj	NOUN
fueconorg-3370	9	3	.	.	PUNCT
fueconorg-3370	9	4	bonić	bonić	PROPN
fueconorg-3370	9	5	,	,	PUNCT
fueconorg-3370	9	6	d.	d.	PROPN
fueconorg-3370	9	7	jakšić	jakšić	PROPN
fueconorg-3370	9	8	,	,	PUNCT
fueconorg-3370	10	1	k.	k.	PROPN
fueconorg-3370	10	2	mijić	mijić	PROPN
fueconorg-3370	10	3	introduction	introduction	NOUN
fueconorg-3370	10	4	high	high	ADJ
fueconorg-3370	10	5	demands	demand	NOUN
fueconorg-3370	10	6	for	for	ADP
fueconorg-3370	10	7	transparency	transparency	NOUN
fueconorg-3370	10	8	in	in	ADP
fueconorg-3370	10	9	the	the	DET
fueconorg-3370	10	10	area	area	NOUN
fueconorg-3370	10	11	of	of	ADP
fueconorg-3370	10	12	accountability	accountability	NOUN
fueconorg-3370	10	13	with	with	ADP
fueconorg-3370	10	14	activities	activity	NOUN
fueconorg-3370	10	15	and	and	CCONJ
fueconorg-3370	10	16	use	use	NOUN
fueconorg-3370	10	17	of	of	ADP
fueconorg-3370	10	18	public	public	ADJ
fueconorg-3370	10	19	funds	fund	NOUN
fueconorg-3370	10	20	,	,	PUNCT
fueconorg-3370	10	21	i.e.	i.e.	X
fueconorg-3370	10	22	cost	cost	NOUN
fueconorg-3370	10	23	accounting	accounting	NOUN
fueconorg-3370	10	24	,	,	PUNCT
fueconorg-3370	10	25	as	as	ADV
fueconorg-3370	10	26	well	well	ADV
fueconorg-3370	10	27	as	as	ADP
fueconorg-3370	10	28	the	the	DET
fueconorg-3370	10	29	requirement	requirement	NOUN
fueconorg-3370	10	30	that	that	SCONJ
fueconorg-3370	10	31	any	any	DET
fueconorg-3370	10	32	public	public	ADJ
fueconorg-3370	10	33	spending	spending	NOUN
fueconorg-3370	10	34	brings	bring	VERB
fueconorg-3370	10	35	increase	increase	NOUN
fueconorg-3370	10	36	in	in	ADP
fueconorg-3370	10	37	profits	profit	NOUN
fueconorg-3370	10	38	,	,	PUNCT
fueconorg-3370	10	39	have	have	AUX
fueconorg-3370	10	40	in	in	ADP
fueconorg-3370	10	41	the	the	DET
fueconorg-3370	10	42	last	last	ADJ
fueconorg-3370	10	43	two	two	NUM
fueconorg-3370	10	44	decades	decade	NOUN
fueconorg-3370	10	45	imposed	impose	VERB
fueconorg-3370	10	46	comprehensive	comprehensive	ADJ
fueconorg-3370	10	47	reforms	reform	NOUN
fueconorg-3370	10	48	in	in	ADP
fueconorg-3370	10	49	the	the	DET
fueconorg-3370	10	50	public	public	ADJ
fueconorg-3370	10	51	sector	sector	NOUN
fueconorg-3370	10	52	in	in	ADP
fueconorg-3370	10	53	eu	eu	PROPN
fueconorg-3370	10	54	countries	country	NOUN
fueconorg-3370	10	55	,	,	PUNCT
fueconorg-3370	10	56	as	as	ADV
fueconorg-3370	10	57	well	well	ADV
fueconorg-3370	10	58	as	as	ADP
fueconorg-3370	10	59	in	in	ADP
fueconorg-3370	10	60	the	the	DET
fueconorg-3370	10	61	balkan	balkan	ADJ
fueconorg-3370	10	62	countries	country	NOUN
fueconorg-3370	10	63	.	.	PUNCT
fueconorg-3370	11	1	in	in	ADP
fueconorg-3370	11	2	order	order	NOUN
fueconorg-3370	11	3	to	to	PART
fueconorg-3370	11	4	promote	promote	VERB
fueconorg-3370	11	5	greater	great	ADJ
fueconorg-3370	11	6	accountability	accountability	NOUN
fueconorg-3370	11	7	of	of	ADP
fueconorg-3370	11	8	the	the	DET
fueconorg-3370	11	9	public	public	ADJ
fueconorg-3370	11	10	sector	sector	NOUN
fueconorg-3370	11	11	governance	governance	NOUN
fueconorg-3370	11	12	structures	structure	NOUN
fueconorg-3370	11	13	and	and	CCONJ
fueconorg-3370	11	14	achieve	achieve	VERB
fueconorg-3370	11	15	greater	great	ADJ
fueconorg-3370	11	16	effectiveness	effectiveness	NOUN
fueconorg-3370	11	17	and	and	CCONJ
fueconorg-3370	11	18	efficiency	efficiency	NOUN
fueconorg-3370	11	19	in	in	ADP
fueconorg-3370	11	20	the	the	DET
fueconorg-3370	11	21	use	use	NOUN
fueconorg-3370	11	22	of	of	ADP
fueconorg-3370	11	23	public	public	ADJ
fueconorg-3370	11	24	resources	resource	NOUN
fueconorg-3370	11	25	,	,	PUNCT
fueconorg-3370	11	26	measures	measure	NOUN
fueconorg-3370	11	27	have	have	AUX
fueconorg-3370	11	28	been	be	AUX
fueconorg-3370	11	29	taken	take	VERB
fueconorg-3370	11	30	that	that	PRON
fueconorg-3370	11	31	have	have	AUX
fueconorg-3370	11	32	contributed	contribute	VERB
fueconorg-3370	11	33	to	to	ADP
fueconorg-3370	11	34	the	the	DET
fueconorg-3370	11	35	development	development	NOUN
fueconorg-3370	11	36	of	of	ADP
fueconorg-3370	11	37	the	the	DET
fueconorg-3370	11	38	so	so	ADV
fueconorg-3370	11	39	-	-	PUNCT
fueconorg-3370	11	40	called	call	VERB
fueconorg-3370	11	41	new	new	ADJ
fueconorg-3370	11	42	public	public	ADJ
fueconorg-3370	11	43	management	management	NOUN
fueconorg-3370	11	44	(	(	PUNCT
fueconorg-3370	11	45	npm	npm	PROPN
fueconorg-3370	11	46	)	)	PUNCT
fueconorg-3370	11	47	,	,	PUNCT
fueconorg-3370	11	48	which	which	PRON
fueconorg-3370	11	49	involves	involve	VERB
fueconorg-3370	11	50	the	the	DET
fueconorg-3370	11	51	adoption	adoption	NOUN
fueconorg-3370	11	52	of	of	ADP
fueconorg-3370	11	53	management	management	NOUN
fueconorg-3370	11	54	concepts	concept	NOUN
fueconorg-3370	11	55	and	and	CCONJ
fueconorg-3370	11	56	styles	style	NOUN
fueconorg-3370	11	57	characteristic	characteristic	ADJ
fueconorg-3370	11	58	for	for	ADP
fueconorg-3370	11	59	the	the	DET
fueconorg-3370	11	60	private	private	ADJ
fueconorg-3370	11	61	sector	sector	NOUN
fueconorg-3370	11	62	.	.	PUNCT
fueconorg-3370	12	1	npm	npm	PROPN
fueconorg-3370	12	2	,	,	PUNCT
fueconorg-3370	12	3	among	among	ADP
fueconorg-3370	12	4	other	other	ADJ
fueconorg-3370	12	5	things	thing	NOUN
fueconorg-3370	12	6	,	,	PUNCT
fueconorg-3370	12	7	involves	involve	VERB
fueconorg-3370	12	8	a	a	DET
fueconorg-3370	12	9	gradual	gradual	ADJ
fueconorg-3370	12	10	replacement	replacement	NOUN
fueconorg-3370	12	11	of	of	ADP
fueconorg-3370	12	12	the	the	DET
fueconorg-3370	12	13	cashbased	cashbase	VERB
fueconorg-3370	12	14	by	by	ADP
fueconorg-3370	12	15	accrual	accrual	ADJ
fueconorg-3370	12	16	-	-	PUNCT
fueconorg-3370	12	17	based	base	VERB
fueconorg-3370	12	18	accounting	accounting	NOUN
fueconorg-3370	12	19	.	.	PUNCT
fueconorg-3370	13	1	financial	financial	ADJ
fueconorg-3370	13	2	statements	statement	NOUN
fueconorg-3370	13	3	compiled	compile	VERB
fueconorg-3370	13	4	using	use	VERB
fueconorg-3370	13	5	the	the	DET
fueconorg-3370	13	6	cash	cash	NOUN
fueconorg-3370	13	7	basis	basis	NOUN
fueconorg-3370	13	8	do	do	AUX
fueconorg-3370	13	9	not	not	PART
fueconorg-3370	13	10	contain	contain	VERB
fueconorg-3370	13	11	a	a	DET
fueconorg-3370	13	12	report	report	NOUN
fueconorg-3370	13	13	on	on	ADP
fueconorg-3370	13	14	the	the	DET
fueconorg-3370	13	15	financial	financial	ADJ
fueconorg-3370	13	16	position	position	NOUN
fueconorg-3370	13	17	of	of	ADP
fueconorg-3370	13	18	an	an	DET
fueconorg-3370	13	19	entity	entity	NOUN
fueconorg-3370	13	20	,	,	PUNCT
fueconorg-3370	13	21	business	business	NOUN
fueconorg-3370	13	22	report	report	NOUN
fueconorg-3370	13	23	,	,	PUNCT
fueconorg-3370	13	24	information	information	NOUN
fueconorg-3370	13	25	on	on	ADP
fueconorg-3370	13	26	service	service	NOUN
fueconorg-3370	13	27	costs	cost	NOUN
fueconorg-3370	13	28	,	,	PUNCT
fueconorg-3370	13	29	performance	performance	NOUN
fueconorg-3370	13	30	indicators	indicator	NOUN
fueconorg-3370	13	31	,	,	PUNCT
fueconorg-3370	13	32	relative	relative	ADJ
fueconorg-3370	13	33	position	position	NOUN
fueconorg-3370	13	34	of	of	ADP
fueconorg-3370	13	35	an	an	DET
fueconorg-3370	13	36	entity	entity	NOUN
fueconorg-3370	13	37	is	be	AUX
fueconorg-3370	13	38	unclear	unclear	ADJ
fueconorg-3370	13	39	,	,	PUNCT
fueconorg-3370	13	40	and	and	CCONJ
fueconorg-3370	13	41	the	the	DET
fueconorg-3370	13	42	like	like	ADJ
fueconorg-3370	13	43	(	(	PUNCT
fueconorg-3370	13	44	montesinos	montesino	NOUN
fueconorg-3370	13	45	,	,	PUNCT
fueconorg-3370	13	46	bargues	bargue	NOUN
fueconorg-3370	13	47	,	,	PUNCT
fueconorg-3370	13	48	1996	1996	NUM
fueconorg-3370	13	49	)	)	PUNCT
fueconorg-3370	13	50	.	.	PUNCT
fueconorg-3370	14	1	accrual	accrual	ADJ
fueconorg-3370	14	2	-	-	PUNCT
fueconorg-3370	14	3	based	base	VERB
fueconorg-3370	14	4	accounting	accounting	NOUN
fueconorg-3370	14	5	allows	allow	VERB
fueconorg-3370	14	6	the	the	DET
fueconorg-3370	14	7	production	production	NOUN
fueconorg-3370	14	8	of	of	ADP
fueconorg-3370	14	9	information	information	NOUN
fueconorg-3370	14	10	on	on	ADP
fueconorg-3370	14	11	the	the	DET
fueconorg-3370	14	12	basis	basis	NOUN
fueconorg-3370	14	13	of	of	ADP
fueconorg-3370	14	14	which	which	PRON
fueconorg-3370	14	15	it	it	PRON
fueconorg-3370	14	16	is	be	AUX
fueconorg-3370	14	17	possible	possible	ADJ
fueconorg-3370	14	18	to	to	PART
fueconorg-3370	14	19	evaluate	evaluate	VERB
fueconorg-3370	14	20	the	the	DET
fueconorg-3370	14	21	total	total	ADJ
fueconorg-3370	14	22	assets	asset	NOUN
fueconorg-3370	14	23	that	that	PRON
fueconorg-3370	14	24	the	the	DET
fueconorg-3370	14	25	entity	entity	NOUN
fueconorg-3370	14	26	controls	control	NOUN
fueconorg-3370	14	27	,	,	PUNCT
fueconorg-3370	14	28	assess	assess	VERB
fueconorg-3370	14	29	the	the	DET
fueconorg-3370	14	30	usefulness	usefulness	NOUN
fueconorg-3370	14	31	of	of	ADP
fueconorg-3370	14	32	the	the	DET
fueconorg-3370	14	33	way	way	NOUN
fueconorg-3370	14	34	of	of	ADP
fueconorg-3370	14	35	using	use	VERB
fueconorg-3370	14	36	assets	asset	NOUN
fueconorg-3370	14	37	,	,	PUNCT
fueconorg-3370	14	38	evaluate	evaluate	VERB
fueconorg-3370	14	39	performance	performance	NOUN
fueconorg-3370	14	40	,	,	PUNCT
fueconorg-3370	14	41	perceive	perceive	VERB
fueconorg-3370	14	42	the	the	DET
fueconorg-3370	14	43	financial	financial	ADJ
fueconorg-3370	14	44	position	position	NOUN
fueconorg-3370	14	45	and	and	CCONJ
fueconorg-3370	14	46	cash	cash	NOUN
fueconorg-3370	14	47	flows	flow	NOUN
fueconorg-3370	14	48	,	,	PUNCT
fueconorg-3370	14	49	and	and	CCONJ
fueconorg-3370	14	50	the	the	DET
fueconorg-3370	14	51	like	like	ADJ
fueconorg-3370	14	52	.	.	PUNCT
fueconorg-3370	15	1	in	in	ADP
fueconorg-3370	15	2	addition	addition	NOUN
fueconorg-3370	15	3	,	,	PUNCT
fueconorg-3370	15	4	public	public	ADJ
fueconorg-3370	15	5	sector	sector	NOUN
fueconorg-3370	15	6	reforms	reform	NOUN
fueconorg-3370	15	7	in	in	ADP
fueconorg-3370	15	8	eu	eu	PROPN
fueconorg-3370	15	9	member	member	NOUN
fueconorg-3370	15	10	states	states	PROPN
fueconorg-3370	15	11	and	and	CCONJ
fueconorg-3370	15	12	balkan	balkan	ADJ
fueconorg-3370	15	13	countries	country	NOUN
fueconorg-3370	15	14	include	include	VERB
fueconorg-3370	15	15	:	:	PUNCT
fueconorg-3370	15	16	activity	activity	NOUN
fueconorg-3370	15	17	-	-	PUNCT
fueconorg-3370	15	18	based	base	VERB
fueconorg-3370	15	19	budgeting	budgeting	NOUN
fueconorg-3370	15	20	and	and	CCONJ
fueconorg-3370	15	21	accounting	accounting	NOUN
fueconorg-3370	15	22	in	in	ADP
fueconorg-3370	15	23	the	the	DET
fueconorg-3370	15	24	public	public	ADJ
fueconorg-3370	15	25	sector	sector	NOUN
fueconorg-3370	15	26	(	(	PUNCT
fueconorg-3370	15	27	abm	abm	PROPN
fueconorg-3370	15	28	)	)	PUNCT
fueconorg-3370	15	29	;	;	PUNCT
fueconorg-3370	15	30	changing	change	VERB
fueconorg-3370	15	31	the	the	DET
fueconorg-3370	15	32	budgeting	budgeting	NOUN
fueconorg-3370	15	33	model	model	NOUN
fueconorg-3370	15	34	from	from	ADP
fueconorg-3370	15	35	linear	linear	PROPN
fueconorg-3370	15	36	to	to	ADP
fueconorg-3370	15	37	programme	programme	NOUN
fueconorg-3370	15	38	-	-	PUNCT
fueconorg-3370	15	39	based	base	VERB
fueconorg-3370	15	40	(	(	PUNCT
fueconorg-3370	15	41	based	base	VERB
fueconorg-3370	15	42	on	on	ADP
fueconorg-3370	15	43	performance	performance	NOUN
fueconorg-3370	15	44	)	)	PUNCT
fueconorg-3370	15	45	;	;	PUNCT
fueconorg-3370	15	46	development	development	NOUN
fueconorg-3370	15	47	of	of	ADP
fueconorg-3370	15	48	an	an	DET
fueconorg-3370	15	49	integrated	integrated	ADJ
fueconorg-3370	15	50	approach	approach	NOUN
fueconorg-3370	15	51	in	in	ADP
fueconorg-3370	15	52	the	the	DET
fueconorg-3370	15	53	scope	scope	NOUN
fueconorg-3370	15	54	of	of	ADP
fueconorg-3370	15	55	work	work	NOUN
fueconorg-3370	15	56	of	of	ADP
fueconorg-3370	15	57	supreme	supreme	ADJ
fueconorg-3370	15	58	audit	audit	NOUN
fueconorg-3370	15	59	institutions	institution	NOUN
fueconorg-3370	15	60	;	;	PUNCT
fueconorg-3370	15	61	building	build	VERB
fueconorg-3370	15	62	an	an	DET
fueconorg-3370	15	63	integrated	integrate	VERB
fueconorg-3370	15	64	internal	internal	ADJ
fueconorg-3370	15	65	control	control	NOUN
fueconorg-3370	15	66	framework	framework	NOUN
fueconorg-3370	15	67	;	;	PUNCT
fueconorg-3370	15	68	changes	change	NOUN
fueconorg-3370	15	69	in	in	ADP
fueconorg-3370	15	70	the	the	DET
fueconorg-3370	15	71	pic	pic	NOUN
fueconorg-3370	15	72	system	system	NOUN
fueconorg-3370	15	73	(	(	PUNCT
fueconorg-3370	15	74	public	public	ADJ
fueconorg-3370	15	75	internal	internal	ADJ
fueconorg-3370	15	76	control	control	NOUN
fueconorg-3370	15	77	system	system	NOUN
fueconorg-3370	15	78	)	)	PUNCT
fueconorg-3370	15	79	;	;	PUNCT
fueconorg-3370	15	80	development	development	NOUN
fueconorg-3370	15	81	of	of	ADP
fueconorg-3370	15	82	the	the	DET
fueconorg-3370	15	83	pifc	pifc	NOUN
fueconorg-3370	15	84	system	system	NOUN
fueconorg-3370	15	85	(	(	PUNCT
fueconorg-3370	15	86	public	public	ADJ
fueconorg-3370	15	87	internal	internal	ADJ
fueconorg-3370	15	88	financial	financial	ADJ
fueconorg-3370	15	89	control	control	NOUN
fueconorg-3370	15	90	system	system	NOUN
fueconorg-3370	15	91	)	)	PUNCT
fueconorg-3370	15	92	in	in	ADP
fueconorg-3370	15	93	the	the	DET
fueconorg-3370	15	94	countries	country	NOUN
fueconorg-3370	15	95	acceding	accede	VERB
fueconorg-3370	15	96	to	to	ADP
fueconorg-3370	15	97	the	the	DET
fueconorg-3370	15	98	eu	eu	PROPN
fueconorg-3370	15	99	;	;	PUNCT
fueconorg-3370	15	100	directing	direct	VERB
fueconorg-3370	15	101	and	and	CCONJ
fueconorg-3370	15	102	monitoring	monitor	VERB
fueconorg-3370	15	103	the	the	DET
fueconorg-3370	15	104	development	development	NOUN
fueconorg-3370	15	105	of	of	ADP
fueconorg-3370	15	106	pifc	pifc	NOUN
fueconorg-3370	15	107	schemes	scheme	NOUN
fueconorg-3370	15	108	by	by	ADP
fueconorg-3370	15	109	the	the	DET
fueconorg-3370	15	110	european	european	PROPN
fueconorg-3370	15	111	commission	commission	PROPN
fueconorg-3370	15	112	(	(	PUNCT
fueconorg-3370	15	113	dg	dg	PROPN
fueconorg-3370	15	114	financial	financial	ADJ
fueconorg-3370	15	115	control	control	PROPN
fueconorg-3370	15	116	)	)	PUNCT
fueconorg-3370	15	117	;	;	PUNCT
fueconorg-3370	15	118	audit	audit	NOUN
fueconorg-3370	15	119	and	and	CCONJ
fueconorg-3370	15	120	evaluation	evaluation	NOUN
fueconorg-3370	15	121	of	of	ADP
fueconorg-3370	15	122	the	the	DET
fueconorg-3370	15	123	pifc	pifc	NOUN
fueconorg-3370	15	124	system	system	NOUN
fueconorg-3370	15	125	in	in	ADP
fueconorg-3370	15	126	the	the	DET
fueconorg-3370	15	127	countries	country	NOUN
fueconorg-3370	15	128	acceding	accede	VERB
fueconorg-3370	15	129	to	to	ADP
fueconorg-3370	15	130	the	the	DET
fueconorg-3370	15	131	eu	eu	PROPN
fueconorg-3370	15	132	,	,	PUNCT
fueconorg-3370	15	133	implemented	implement	VERB
fueconorg-3370	15	134	by	by	ADP
fueconorg-3370	15	135	:	:	PUNCT
fueconorg-3370	15	136	the	the	DET
fueconorg-3370	15	137	european	european	PROPN
fueconorg-3370	15	138	council	council	PROPN
fueconorg-3370	15	139	,	,	PUNCT
fueconorg-3370	15	140	the	the	DET
fueconorg-3370	15	141	european	european	PROPN
fueconorg-3370	15	142	commission	commission	PROPN
fueconorg-3370	15	143	,	,	PUNCT
fueconorg-3370	15	144	the	the	DET
fueconorg-3370	15	145	european	european	ADJ
fueconorg-3370	15	146	parliament	parliament	PROPN
fueconorg-3370	15	147	(	(	PUNCT
fueconorg-3370	15	148	cbc	cbc	PROPN
fueconorg-3370	15	149	)	)	PUNCT
fueconorg-3370	15	150	and	and	CCONJ
fueconorg-3370	15	151	the	the	DET
fueconorg-3370	15	152	european	european	PROPN
fueconorg-3370	15	153	court	court	NOUN
fueconorg-3370	15	154	of	of	ADP
fueconorg-3370	15	155	auditors	auditor	NOUN
fueconorg-3370	15	156	;	;	PUNCT
fueconorg-3370	15	157	implementation	implementation	NOUN
fueconorg-3370	15	158	of	of	ADP
fueconorg-3370	15	159	reforms	reform	NOUN
fueconorg-3370	15	160	in	in	ADP
fueconorg-3370	15	161	the	the	DET
fueconorg-3370	15	162	internal	internal	ADJ
fueconorg-3370	15	163	control	control	NOUN
fueconorg-3370	15	164	system	system	NOUN
fueconorg-3370	15	165	in	in	ADP
fueconorg-3370	15	166	the	the	DET
fueconorg-3370	15	167	“	"	PUNCT
fueconorg-3370	15	168	old	old	ADJ
fueconorg-3370	15	169	”	"	PUNCT
fueconorg-3370	15	170	member	member	NOUN
fueconorg-3370	15	171	states	state	NOUN
fueconorg-3370	15	172	(	(	PUNCT
fueconorg-3370	15	173	from	from	ADP
fueconorg-3370	15	174	a	a	DET
fueconorg-3370	15	175	centralized	centralize	VERB
fueconorg-3370	15	176	to	to	ADP
fueconorg-3370	15	177	a	a	DET
fueconorg-3370	15	178	decentralized	decentralize	VERB
fueconorg-3370	15	179	system	system	NOUN
fueconorg-3370	15	180	)	)	PUNCT
fueconorg-3370	15	181	;	;	PUNCT
fueconorg-3370	15	182	decentralization	decentralization	NOUN
fueconorg-3370	15	183	of	of	ADP
fueconorg-3370	15	184	internal	internal	ADJ
fueconorg-3370	15	185	audit	audit	NOUN
fueconorg-3370	15	186	;	;	PUNCT
fueconorg-3370	15	187	decentralized	decentralize	VERB
fueconorg-3370	15	188	use	use	NOUN
fueconorg-3370	15	189	of	of	ADP
fueconorg-3370	15	190	eu	eu	PROPN
fueconorg-3370	15	191	funds	fund	NOUN
fueconorg-3370	15	192	in	in	ADP
fueconorg-3370	15	193	order	order	NOUN
fueconorg-3370	15	194	to	to	PART
fueconorg-3370	15	195	support	support	VERB
fueconorg-3370	15	196	these	these	DET
fueconorg-3370	15	197	reforms	reform	NOUN
fueconorg-3370	15	198	,	,	PUNCT
fueconorg-3370	15	199	and	and	CCONJ
fueconorg-3370	15	200	the	the	DET
fueconorg-3370	15	201	like	like	ADJ
fueconorg-3370	15	202	.	.	PUNCT
fueconorg-3370	16	1	given	give	VERB
fueconorg-3370	16	2	the	the	DET
fueconorg-3370	16	3	significant	significant	ADJ
fueconorg-3370	16	4	impact	impact	NOUN
fueconorg-3370	16	5	that	that	PRON
fueconorg-3370	16	6	can	can	AUX
fueconorg-3370	16	7	be	be	AUX
fueconorg-3370	16	8	made	make	VERB
fueconorg-3370	16	9	on	on	ADP
fueconorg-3370	16	10	improving	improve	VERB
fueconorg-3370	16	11	public	public	ADJ
fueconorg-3370	16	12	accountability	accountability	NOUN
fueconorg-3370	16	13	,	,	PUNCT
fueconorg-3370	16	14	the	the	DET
fueconorg-3370	16	15	reforms	reform	NOUN
fueconorg-3370	16	16	include	include	VERB
fueconorg-3370	16	17	government	government	NOUN
fueconorg-3370	16	18	and	and	CCONJ
fueconorg-3370	16	19	public	public	ADJ
fueconorg-3370	16	20	audit	audit	NOUN
fueconorg-3370	16	21	in	in	ADP
fueconorg-3370	16	22	the	the	DET
fueconorg-3370	16	23	public	public	ADJ
fueconorg-3370	16	24	sector	sector	NOUN
fueconorg-3370	16	25	.	.	PUNCT
fueconorg-3370	17	1	in	in	ADP
fueconorg-3370	17	2	this	this	DET
fueconorg-3370	17	3	context	context	NOUN
fueconorg-3370	17	4	,	,	PUNCT
fueconorg-3370	17	5	there	there	PRON
fueconorg-3370	17	6	is	be	VERB
fueconorg-3370	17	7	a	a	DET
fueconorg-3370	17	8	trend	trend	NOUN
fueconorg-3370	17	9	of	of	ADP
fueconorg-3370	17	10	transition	transition	NOUN
fueconorg-3370	17	11	from	from	ADP
fueconorg-3370	17	12	a	a	DET
fueconorg-3370	17	13	traditional	traditional	NOUN
fueconorg-3370	17	14	to	to	ADP
fueconorg-3370	17	15	an	an	DET
fueconorg-3370	17	16	integrated	integrated	ADJ
fueconorg-3370	17	17	approach	approach	NOUN
fueconorg-3370	17	18	to	to	ADP
fueconorg-3370	17	19	state	state	NOUN
fueconorg-3370	17	20	audit	audit	NOUN
fueconorg-3370	17	21	,	,	PUNCT
fueconorg-3370	17	22	and	and	CCONJ
fueconorg-3370	17	23	the	the	DET
fueconorg-3370	17	24	expansion	expansion	NOUN
fueconorg-3370	17	25	of	of	ADP
fueconorg-3370	17	26	the	the	DET
fueconorg-3370	17	27	scope	scope	NOUN
fueconorg-3370	17	28	of	of	ADP
fueconorg-3370	17	29	work	work	NOUN
fueconorg-3370	17	30	and	and	CCONJ
fueconorg-3370	17	31	decentralization	decentralization	NOUN
fueconorg-3370	17	32	of	of	ADP
fueconorg-3370	17	33	internal	internal	ADJ
fueconorg-3370	17	34	audit	audit	NOUN
fueconorg-3370	17	35	in	in	ADP
fueconorg-3370	17	36	the	the	DET
fueconorg-3370	17	37	public	public	ADJ
fueconorg-3370	17	38	sector	sector	NOUN
fueconorg-3370	17	39	,	,	PUNCT
fueconorg-3370	17	40	as	as	ADV
fueconorg-3370	17	41	well	well	ADV
fueconorg-3370	17	42	as	as	ADP
fueconorg-3370	17	43	the	the	DET
fueconorg-3370	17	44	strengthening	strengthening	NOUN
fueconorg-3370	17	45	of	of	ADP
fueconorg-3370	17	46	cooperation	cooperation	NOUN
fueconorg-3370	17	47	and	and	CCONJ
fueconorg-3370	17	48	coordination	coordination	NOUN
fueconorg-3370	17	49	of	of	ADP
fueconorg-3370	17	50	these	these	DET
fueconorg-3370	17	51	forms	form	NOUN
fueconorg-3370	17	52	of	of	ADP
fueconorg-3370	17	53	control	control	NOUN
fueconorg-3370	17	54	.	.	PUNCT
fueconorg-3370	18	1	it	it	PRON
fueconorg-3370	18	2	should	should	AUX
fueconorg-3370	18	3	be	be	AUX
fueconorg-3370	18	4	noted	note	VERB
fueconorg-3370	18	5	,	,	PUNCT
fueconorg-3370	18	6	however	however	ADV
fueconorg-3370	18	7	,	,	PUNCT
fueconorg-3370	18	8	that	that	SCONJ
fueconorg-3370	18	9	there	there	PRON
fueconorg-3370	18	10	are	be	VERB
fueconorg-3370	18	11	numerous	numerous	ADJ
fueconorg-3370	18	12	differences	difference	NOUN
fueconorg-3370	18	13	between	between	ADP
fueconorg-3370	18	14	eu	eu	PROPN
fueconorg-3370	18	15	countries	country	NOUN
fueconorg-3370	18	16	,	,	PUNCT
fueconorg-3370	18	17	and	and	CCONJ
fueconorg-3370	18	18	the	the	DET
fueconorg-3370	18	19	balkan	balkan	ADJ
fueconorg-3370	18	20	countries	country	NOUN
fueconorg-3370	18	21	in	in	ADP
fueconorg-3370	18	22	terms	term	NOUN
fueconorg-3370	18	23	of	of	ADP
fueconorg-3370	18	24	“	"	PUNCT
fueconorg-3370	18	25	why	why	SCONJ
fueconorg-3370	18	26	,	,	PUNCT
fueconorg-3370	18	27	when	when	SCONJ
fueconorg-3370	18	28	,	,	PUNCT
fueconorg-3370	18	29	and	and	CCONJ
fueconorg-3370	18	30	how	how	SCONJ
fueconorg-3370	18	31	”	"	PUNCT
fueconorg-3370	18	32	they	they	PRON
fueconorg-3370	18	33	implemented	implement	VERB
fueconorg-3370	18	34	reforms	reform	NOUN
fueconorg-3370	18	35	in	in	ADP
fueconorg-3370	18	36	external	external	ADJ
fueconorg-3370	18	37	and	and	CCONJ
fueconorg-3370	18	38	internal	internal	ADJ
fueconorg-3370	18	39	audit	audit	NOUN
fueconorg-3370	18	40	in	in	ADP
fueconorg-3370	18	41	the	the	DET
fueconorg-3370	18	42	public	public	ADJ
fueconorg-3370	18	43	sector	sector	NOUN
fueconorg-3370	18	44	.	.	PUNCT
fueconorg-3370	19	1	the	the	DET
fueconorg-3370	19	2	aim	aim	NOUN
fueconorg-3370	19	3	of	of	ADP
fueconorg-3370	19	4	the	the	DET
fueconorg-3370	19	5	paper	paper	NOUN
fueconorg-3370	19	6	is	be	AUX
fueconorg-3370	19	7	to	to	PART
fueconorg-3370	19	8	compare	compare	VERB
fueconorg-3370	19	9	trends	trend	NOUN
fueconorg-3370	19	10	in	in	ADP
fueconorg-3370	19	11	the	the	DET
fueconorg-3370	19	12	development	development	NOUN
fueconorg-3370	19	13	of	of	ADP
fueconorg-3370	19	14	external	external	ADJ
fueconorg-3370	19	15	and	and	CCONJ
fueconorg-3370	19	16	internal	internal	ADJ
fueconorg-3370	19	17	audit	audit	NOUN
fueconorg-3370	19	18	in	in	ADP
fueconorg-3370	19	19	the	the	DET
fueconorg-3370	19	20	public	public	ADJ
fueconorg-3370	19	21	sector	sector	NOUN
fueconorg-3370	19	22	in	in	ADP
fueconorg-3370	19	23	eu	eu	PROPN
fueconorg-3370	19	24	countries	country	NOUN
fueconorg-3370	19	25	and	and	CCONJ
fueconorg-3370	19	26	balkan	balkan	ADJ
fueconorg-3370	19	27	countries	country	NOUN
fueconorg-3370	19	28	.	.	PUNCT
fueconorg-3370	20	1	tendencies	tendency	NOUN
fueconorg-3370	20	2	in	in	ADP
fueconorg-3370	20	3	development	development	NOUN
fueconorg-3370	20	4	of	of	ADP
fueconorg-3370	20	5	external	external	ADJ
fueconorg-3370	20	6	and	and	CCONJ
fueconorg-3370	20	7	internal	internal	ADJ
fueconorg-3370	20	8	audit	audit	NOUN
fueconorg-3370	20	9	in	in	ADP
fueconorg-3370	20	10	the	the	DET
fueconorg-3370	20	11	public	public	ADJ
fueconorg-3370	20	12	sector	sector	NOUN
fueconorg-3370	20	13	59	59	NUM
fueconorg-3370	20	14	1	1	NUM
fueconorg-3370	20	15	.	.	PUNCT
fueconorg-3370	21	1	development	development	NOUN
fueconorg-3370	21	2	of	of	ADP
fueconorg-3370	21	3	an	an	DET
fueconorg-3370	21	4	integrated	integrated	ADJ
fueconorg-3370	21	5	approach	approach	NOUN
fueconorg-3370	21	6	to	to	ADP
fueconorg-3370	21	7	external	external	ADJ
fueconorg-3370	21	8	audit	audit	NOUN
fueconorg-3370	21	9	in	in	ADP
fueconorg-3370	21	10	the	the	DET
fueconorg-3370	21	11	public	public	ADJ
fueconorg-3370	21	12	sector	sector	NOUN
fueconorg-3370	21	13	in	in	ADP
fueconorg-3370	21	14	the	the	DET
fueconorg-3370	21	15	eu	eu	PROPN
fueconorg-3370	21	16	countries	country	NOUN
fueconorg-3370	21	17	in	in	ADP
fueconorg-3370	21	18	developed	develop	VERB
fueconorg-3370	21	19	countries	country	NOUN
fueconorg-3370	21	20	,	,	PUNCT
fueconorg-3370	21	21	the	the	DET
fueconorg-3370	21	22	tradition	tradition	NOUN
fueconorg-3370	21	23	of	of	ADP
fueconorg-3370	21	24	state	state	NOUN
fueconorg-3370	21	25	audit	audit	NOUN
fueconorg-3370	21	26	dates	date	VERB
fueconorg-3370	21	27	back	back	ADV
fueconorg-3370	21	28	to	to	ADP
fueconorg-3370	21	29	mid-19	mid-19	ADP
fueconorg-3370	21	30	th	th	NUM
fueconorg-3370	21	31	century	century	NOUN
fueconorg-3370	21	32	.	.	PUNCT
fueconorg-3370	22	1	the	the	DET
fueconorg-3370	22	2	global	global	ADJ
fueconorg-3370	22	3	significance	significance	NOUN
fueconorg-3370	22	4	of	of	ADP
fueconorg-3370	22	5	performance	performance	NOUN
fueconorg-3370	22	6	audit	audit	NOUN
fueconorg-3370	22	7	has	have	AUX
fueconorg-3370	22	8	been	be	AUX
fueconorg-3370	22	9	increasing	increase	VERB
fueconorg-3370	22	10	since	since	SCONJ
fueconorg-3370	22	11	the	the	DET
fueconorg-3370	22	12	adoption	adoption	NOUN
fueconorg-3370	22	13	of	of	ADP
fueconorg-3370	22	14	the	the	DET
fueconorg-3370	22	15	1977	1977	NUM
fueconorg-3370	22	16	lima	lima	NOUN
fueconorg-3370	22	17	declaration	declaration	NOUN
fueconorg-3370	22	18	,	,	PUNCT
fueconorg-3370	22	19	through	through	ADP
fueconorg-3370	22	20	the	the	DET
fueconorg-3370	22	21	resolution	resolution	NOUN
fueconorg-3370	22	22	of	of	ADP
fueconorg-3370	22	23	the	the	DET
fueconorg-3370	22	24	12	12	NUM
fueconorg-3370	22	25	th	th	X
fueconorg-3370	22	26	intosai	intosai	PROPN
fueconorg-3370	22	27	congress	congress	PROPN
fueconorg-3370	22	28	in	in	ADP
fueconorg-3370	22	29	sydney	sydney	PROPN
fueconorg-3370	22	30	in	in	ADP
fueconorg-3370	22	31	1986	1986	NUM
fueconorg-3370	22	32	,	,	PUNCT
fueconorg-3370	22	33	then	then	ADV
fueconorg-3370	22	34	the	the	DET
fueconorg-3370	22	35	13	13	NUM
fueconorg-3370	22	36	th	th	X
fueconorg-3370	22	37	intosai	intosai	PROPN
fueconorg-3370	22	38	congress	congress	PROPN
fueconorg-3370	22	39	in	in	ADP
fueconorg-3370	22	40	berlin	berlin	PROPN
fueconorg-3370	22	41	in	in	ADP
fueconorg-3370	22	42	1989	1989	NUM
fueconorg-3370	22	43	,	,	PUNCT
fueconorg-3370	22	44	and	and	CCONJ
fueconorg-3370	22	45	the	the	DET
fueconorg-3370	22	46	14	14	NUM
fueconorg-3370	22	47	th	th	NUM
fueconorg-3370	22	48	intosai	intosai	PROPN
fueconorg-3370	22	49	congress	congress	PROPN
fueconorg-3370	22	50	in	in	ADP
fueconorg-3370	22	51	washington	washington	PROPN
fueconorg-3370	22	52	in	in	ADP
fueconorg-3370	22	53	1992	1992	NUM
fueconorg-3370	22	54	(	(	PUNCT
fueconorg-3370	22	55	akrap	akrap	VERB
fueconorg-3370	22	56	et	et	PROPN
fueconorg-3370	22	57	al	al	PROPN
fueconorg-3370	22	58	.	.	PROPN
fueconorg-3370	22	59	,	,	PUNCT
fueconorg-3370	22	60	2009	2009	NUM
fueconorg-3370	22	61	)	)	PUNCT
fueconorg-3370	22	62	.	.	PUNCT
fueconorg-3370	23	1	most	most	ADJ
fueconorg-3370	23	2	of	of	ADP
fueconorg-3370	23	3	the	the	DET
fueconorg-3370	23	4	state	state	NOUN
fueconorg-3370	23	5	audit	audit	NOUN
fueconorg-3370	23	6	institutions	institution	NOUN
fueconorg-3370	23	7	around	around	ADP
fueconorg-3370	23	8	the	the	DET
fueconorg-3370	23	9	world	world	NOUN
fueconorg-3370	23	10	apply	apply	VERB
fueconorg-3370	23	11	the	the	DET
fueconorg-3370	23	12	intosai	intosai	ADJ
fueconorg-3370	23	13	standards	standard	NOUN
fueconorg-3370	23	14	–	–	PUNCT
fueconorg-3370	23	15	issai	issai	VERB
fueconorg-3370	23	16	by	by	ADP
fueconorg-3370	23	17	the	the	DET
fueconorg-3370	23	18	international	international	ADJ
fueconorg-3370	23	19	organization	organization	NOUN
fueconorg-3370	23	20	of	of	ADP
fueconorg-3370	23	21	supreme	supreme	PROPN
fueconorg-3370	23	22	audit	audit	PROPN
fueconorg-3370	23	23	institutions	institution	NOUN
fueconorg-3370	23	24	,	,	PUNCT
fueconorg-3370	23	25	as	as	ADV
fueconorg-3370	23	26	well	well	ADV
fueconorg-3370	23	27	as	as	ADP
fueconorg-3370	23	28	the	the	DET
fueconorg-3370	23	29	intosai	intosai	ADJ
fueconorg-3370	23	30	guidance	guidance	NOUN
fueconorg-3370	23	31	for	for	ADP
fueconorg-3370	23	32	good	good	ADJ
fueconorg-3370	23	33	governance	governance	NOUN
fueconorg-3370	23	34	,	,	PUNCT
fueconorg-3370	23	35	including	include	VERB
fueconorg-3370	23	36	our	our	PRON
fueconorg-3370	23	37	sai	sai	NOUN
fueconorg-3370	23	38	(	(	PUNCT
fueconorg-3370	23	39	see	see	VERB
fueconorg-3370	23	40	more	more	ADJ
fueconorg-3370	23	41	:	:	PUNCT
fueconorg-3370	23	42	state	state	NOUN
fueconorg-3370	23	43	audit	audit	NOUN
fueconorg-3370	23	44	institution	institution	NOUN
fueconorg-3370	23	45	,	,	PUNCT
fueconorg-3370	23	46	2017	2017	NUM
fueconorg-3370	23	47	)	)	PUNCT
fueconorg-3370	23	48	.	.	PUNCT
fueconorg-3370	24	1	some	some	DET
fueconorg-3370	24	2	eu	eu	PROPN
fueconorg-3370	24	3	countries	country	NOUN
fueconorg-3370	24	4	apply	apply	VERB
fueconorg-3370	24	5	their	their	PRON
fueconorg-3370	24	6	own	own	ADJ
fueconorg-3370	24	7	state	state	NOUN
fueconorg-3370	24	8	audit	audit	NOUN
fueconorg-3370	24	9	standards	standard	NOUN
fueconorg-3370	24	10	,	,	PUNCT
fueconorg-3370	24	11	such	such	ADJ
fueconorg-3370	24	12	as	as	ADP
fueconorg-3370	24	13	great	great	ADJ
fueconorg-3370	24	14	britain	britain	PROPN
fueconorg-3370	24	15	and	and	CCONJ
fueconorg-3370	24	16	ireland	ireland	PROPN
fueconorg-3370	24	17	,	,	PUNCT
fueconorg-3370	24	18	which	which	PRON
fueconorg-3370	24	19	use	use	VERB
fueconorg-3370	24	20	their	their	PRON
fueconorg-3370	24	21	own	own	ADJ
fueconorg-3370	24	22	standards	standard	NOUN
fueconorg-3370	24	23	compliant	compliant	ADJ
fueconorg-3370	24	24	with	with	ADP
fueconorg-3370	24	25	the	the	DET
fueconorg-3370	24	26	issai	issai	NOUN
fueconorg-3370	24	27	.	.	PUNCT
fueconorg-3370	25	1	all	all	PRON
fueconorg-3370	25	2	of	of	ADP
fueconorg-3370	25	3	the	the	DET
fueconorg-3370	25	4	above	above	ADJ
fueconorg-3370	25	5	standards	standard	NOUN
fueconorg-3370	25	6	(	(	PUNCT
fueconorg-3370	25	7	issai	issai	ADJ
fueconorg-3370	25	8	and	and	CCONJ
fueconorg-3370	25	9	national	national	ADJ
fueconorg-3370	25	10	audit	audit	NOUN
fueconorg-3370	25	11	standards	standard	NOUN
fueconorg-3370	25	12	)	)	PUNCT
fueconorg-3370	25	13	provide	provide	VERB
fueconorg-3370	25	14	for	for	ADP
fueconorg-3370	25	15	the	the	DET
fueconorg-3370	25	16	performance	performance	NOUN
fueconorg-3370	25	17	of	of	ADP
fueconorg-3370	25	18	regularity	regularity	NOUN
fueconorg-3370	25	19	audit	audit	NOUN
fueconorg-3370	25	20	(	(	PUNCT
fueconorg-3370	25	21	financial	financial	ADJ
fueconorg-3370	25	22	audit	audit	NOUN
fueconorg-3370	25	23	and	and	CCONJ
fueconorg-3370	25	24	compliance	compliance	NOUN
fueconorg-3370	25	25	audit	audit	NOUN
fueconorg-3370	25	26	)	)	PUNCT
fueconorg-3370	25	27	and	and	CCONJ
fueconorg-3370	25	28	performance	performance	NOUN
fueconorg-3370	25	29	audit	audit	NOUN
fueconorg-3370	25	30	.	.	PUNCT
fueconorg-3370	26	1	however	however	ADV
fueconorg-3370	26	2	,	,	PUNCT
fueconorg-3370	26	3	for	for	ADP
fueconorg-3370	26	4	sai	sai	ADJ
fueconorg-3370	26	5	,	,	PUNCT
fueconorg-3370	26	6	performance	performance	NOUN
fueconorg-3370	26	7	(	(	PUNCT
fueconorg-3370	26	8	expediency	expediency	NOUN
fueconorg-3370	26	9	)	)	PUNCT
fueconorg-3370	26	10	audit	audit	NOUN
fueconorg-3370	26	11	is	be	AUX
fueconorg-3370	26	12	a	a	DET
fueconorg-3370	26	13	challenging	challenging	ADJ
fueconorg-3370	26	14	task	task	NOUN
fueconorg-3370	26	15	,	,	PUNCT
fueconorg-3370	26	16	as	as	ADP
fueconorg-3370	26	17	part	part	NOUN
fueconorg-3370	26	18	of	of	ADP
fueconorg-3370	26	19	the	the	DET
fueconorg-3370	26	20	development	development	NOUN
fueconorg-3370	26	21	of	of	ADP
fueconorg-3370	26	22	an	an	DET
fueconorg-3370	26	23	integrated	integrated	ADJ
fueconorg-3370	26	24	approach	approach	NOUN
fueconorg-3370	26	25	in	in	ADP
fueconorg-3370	26	26	carrying	carry	VERB
fueconorg-3370	26	27	out	out	ADP
fueconorg-3370	26	28	state	state	NOUN
fueconorg-3370	26	29	audit	audit	NOUN
fueconorg-3370	26	30	.	.	PUNCT
fueconorg-3370	27	1	this	this	PRON
fueconorg-3370	27	2	is	be	AUX
fueconorg-3370	27	3	especially	especially	ADV
fueconorg-3370	27	4	true	true	ADJ
fueconorg-3370	27	5	for	for	ADP
fueconorg-3370	27	6	sai	sai	NOUN
fueconorg-3370	27	7	of	of	ADP
fueconorg-3370	27	8	individual	individual	ADJ
fueconorg-3370	27	9	developing	develop	VERB
fueconorg-3370	27	10	countries	country	NOUN
fueconorg-3370	27	11	or	or	CCONJ
fueconorg-3370	27	12	those	those	PRON
fueconorg-3370	27	13	in	in	ADP
fueconorg-3370	27	14	the	the	DET
fueconorg-3370	27	15	transition	transition	NOUN
fueconorg-3370	27	16	process	process	NOUN
fueconorg-3370	27	17	,	,	PUNCT
fueconorg-3370	27	18	which	which	PRON
fueconorg-3370	27	19	do	do	AUX
fueconorg-3370	27	20	not	not	PART
fueconorg-3370	27	21	have	have	VERB
fueconorg-3370	27	22	a	a	DET
fueconorg-3370	27	23	decades	decade	NOUN
fueconorg-3370	27	24	-	-	PUNCT
fueconorg-3370	27	25	long	long	ADJ
fueconorg-3370	27	26	tradition	tradition	NOUN
fueconorg-3370	27	27	in	in	ADP
fueconorg-3370	27	28	the	the	DET
fueconorg-3370	27	29	field	field	NOUN
fueconorg-3370	27	30	of	of	ADP
fueconorg-3370	27	31	public	public	ADJ
fueconorg-3370	27	32	sector	sector	NOUN
fueconorg-3370	27	33	auditing	auditing	NOUN
fueconorg-3370	27	34	(	(	PUNCT
fueconorg-3370	27	35	tiron	tiron	PROPN
fueconorg-3370	27	36	tudor	tudor	PROPN
fueconorg-3370	27	37	,	,	PUNCT
fueconorg-3370	27	38	2007	2007	NUM
fueconorg-3370	27	39	)	)	PUNCT
fueconorg-3370	27	40	.	.	PUNCT
fueconorg-3370	28	1	audit	audit	NOUN
fueconorg-3370	28	2	institutions	institution	NOUN
fueconorg-3370	28	3	in	in	ADP
fueconorg-3370	28	4	the	the	DET
fueconorg-3370	28	5	united	united	PROPN
fueconorg-3370	28	6	states	states	PROPN
fueconorg-3370	28	7	,	,	PUNCT
fueconorg-3370	28	8	canada	canada	PROPN
fueconorg-3370	28	9	,	,	PUNCT
fueconorg-3370	28	10	great	great	PROPN
fueconorg-3370	28	11	britain	britain	PROPN
fueconorg-3370	28	12	,	,	PUNCT
fueconorg-3370	28	13	sweden	sweden	PROPN
fueconorg-3370	28	14	and	and	CCONJ
fueconorg-3370	28	15	other	other	ADJ
fueconorg-3370	28	16	developed	develop	VERB
fueconorg-3370	28	17	countries	country	NOUN
fueconorg-3370	28	18	started	start	VERB
fueconorg-3370	28	19	developing	develop	VERB
fueconorg-3370	28	20	performance	performance	NOUN
fueconorg-3370	28	21	audit	audit	NOUN
fueconorg-3370	28	22	in	in	ADP
fueconorg-3370	28	23	1960s	1960	NOUN
fueconorg-3370	28	24	,	,	PUNCT
fueconorg-3370	28	25	although	although	SCONJ
fueconorg-3370	28	26	similar	similar	ADJ
fueconorg-3370	28	27	ideas	idea	NOUN
fueconorg-3370	28	28	began	begin	VERB
fueconorg-3370	28	29	to	to	PART
fueconorg-3370	28	30	emerge	emerge	VERB
fueconorg-3370	28	31	in	in	ADP
fueconorg-3370	28	32	the	the	DET
fueconorg-3370	28	33	1940s	1940	NOUN
fueconorg-3370	28	34	.	.	PUNCT
fueconorg-3370	29	1	in	in	ADP
fueconorg-3370	29	2	the	the	DET
fueconorg-3370	29	3	united	united	PROPN
fueconorg-3370	29	4	states	states	PROPN
fueconorg-3370	29	5	,	,	PUNCT
fueconorg-3370	29	6	the	the	DET
fueconorg-3370	29	7	united	united	PROPN
fueconorg-3370	29	8	states	states	PROPN
fueconorg-3370	29	9	government	government	NOUN
fueconorg-3370	29	10	accountability	accountability	NOUN
fueconorg-3370	29	11	office	office	NOUN
fueconorg-3370	29	12	(	(	PUNCT
fueconorg-3370	29	13	gao	gao	PROPN
fueconorg-3370	29	14	)	)	PUNCT
fueconorg-3370	29	15	,	,	PUNCT
fueconorg-3370	29	16	since	since	SCONJ
fueconorg-3370	29	17	1970	1970	NUM
fueconorg-3370	29	18	,	,	PUNCT
fueconorg-3370	29	19	in	in	ADP
fueconorg-3370	29	20	addition	addition	NOUN
fueconorg-3370	29	21	to	to	ADP
fueconorg-3370	29	22	financial	financial	ADJ
fueconorg-3370	29	23	audit	audit	NOUN
fueconorg-3370	29	24	for	for	ADP
fueconorg-3370	29	25	the	the	DET
fueconorg-3370	29	26	needs	need	NOUN
fueconorg-3370	29	27	of	of	ADP
fueconorg-3370	29	28	the	the	DET
fueconorg-3370	29	29	us	us	PROPN
fueconorg-3370	29	30	congress	congress	PROPN
fueconorg-3370	29	31	,	,	PUNCT
fueconorg-3370	29	32	devotes	devote	VERB
fueconorg-3370	29	33	over	over	ADP
fueconorg-3370	29	34	90	90	NUM
fueconorg-3370	29	35	%	%	NOUN
fueconorg-3370	29	36	of	of	ADP
fueconorg-3370	29	37	its	its	PRON
fueconorg-3370	29	38	work	work	NOUN
fueconorg-3370	29	39	to	to	ADP
fueconorg-3370	29	40	performance	performance	NOUN
fueconorg-3370	29	41	audit	audit	NOUN
fueconorg-3370	29	42	.	.	PUNCT
fueconorg-3370	30	1	sai	sai	PROPN
fueconorg-3370	30	2	is	be	AUX
fueconorg-3370	30	3	an	an	DET
fueconorg-3370	30	4	independent	independent	ADJ
fueconorg-3370	30	5	institution	institution	NOUN
fueconorg-3370	30	6	between	between	ADP
fueconorg-3370	30	7	the	the	DET
fueconorg-3370	30	8	parliament	parliament	NOUN
fueconorg-3370	30	9	and	and	CCONJ
fueconorg-3370	30	10	the	the	DET
fueconorg-3370	30	11	public	public	ADJ
fueconorg-3370	30	12	sector	sector	NOUN
fueconorg-3370	30	13	,	,	PUNCT
fueconorg-3370	30	14	with	with	ADP
fueconorg-3370	30	15	the	the	DET
fueconorg-3370	30	16	task	task	NOUN
fueconorg-3370	30	17	of	of	ADP
fueconorg-3370	30	18	providing	provide	VERB
fueconorg-3370	30	19	assurance	assurance	NOUN
fueconorg-3370	30	20	of	of	ADP
fueconorg-3370	30	21	public	public	ADJ
fueconorg-3370	30	22	expenditure	expenditure	NOUN
fueconorg-3370	30	23	,	,	PUNCT
fueconorg-3370	30	24	and	and	CCONJ
fueconorg-3370	30	25	,	,	PUNCT
fueconorg-3370	30	26	communicating	communicate	VERB
fueconorg-3370	30	27	with	with	ADP
fueconorg-3370	30	28	both	both	DET
fueconorg-3370	30	29	sides	side	NOUN
fueconorg-3370	30	30	,	,	PUNCT
fueconorg-3370	30	31	can	can	AUX
fueconorg-3370	30	32	see	see	VERB
fueconorg-3370	30	33	much	much	ADV
fueconorg-3370	30	34	further	far	ADV
fueconorg-3370	30	35	and	and	CCONJ
fueconorg-3370	30	36	perceive	perceive	VERB
fueconorg-3370	30	37	the	the	DET
fueconorg-3370	30	38	public	public	ADJ
fueconorg-3370	30	39	sector	sector	NOUN
fueconorg-3370	30	40	much	much	ADV
fueconorg-3370	30	41	wider	wide	ADJ
fueconorg-3370	30	42	than	than	ADP
fueconorg-3370	30	43	any	any	DET
fueconorg-3370	30	44	other	other	ADJ
fueconorg-3370	30	45	public	public	ADJ
fueconorg-3370	30	46	sector	sector	NOUN
fueconorg-3370	30	47	institution	institution	NOUN
fueconorg-3370	30	48	(	(	PUNCT
fueconorg-3370	30	49	joscelyne	joscelyne	PROPN
fueconorg-3370	30	50	,	,	PUNCT
fueconorg-3370	30	51	2003	2003	NUM
fueconorg-3370	30	52	)	)	PUNCT
fueconorg-3370	30	53	.	.	PUNCT
fueconorg-3370	31	1	until	until	ADP
fueconorg-3370	31	2	the	the	DET
fueconorg-3370	31	3	1980s	1980	NOUN
fueconorg-3370	31	4	and	and	CCONJ
fueconorg-3370	31	5	1990s	1990	NOUN
fueconorg-3370	31	6	,	,	PUNCT
fueconorg-3370	31	7	traditional	traditional	ADJ
fueconorg-3370	31	8	audit	audit	NOUN
fueconorg-3370	31	9	approach	approach	NOUN
fueconorg-3370	31	10	was	be	AUX
fueconorg-3370	31	11	dominant	dominant	ADJ
fueconorg-3370	31	12	in	in	ADP
fueconorg-3370	31	13	the	the	DET
fueconorg-3370	31	14	work	work	NOUN
fueconorg-3370	31	15	of	of	ADP
fueconorg-3370	31	16	state	state	NOUN
fueconorg-3370	31	17	audit	audit	NOUN
fueconorg-3370	31	18	institutions	institution	NOUN
fueconorg-3370	31	19	(	(	PUNCT
fueconorg-3370	31	20	akrap	akrap	NOUN
fueconorg-3370	31	21	,	,	PUNCT
fueconorg-3370	31	22	v.	v.	ADP
fueconorg-3370	31	23	et	et	PROPN
fueconorg-3370	31	24	al	al	PROPN
fueconorg-3370	31	25	.	.	PROPN
fueconorg-3370	31	26	,	,	PUNCT
fueconorg-3370	31	27	2009	2009	NUM
fueconorg-3370	31	28	,	,	PUNCT
fueconorg-3370	31	29	354	354	NUM
fueconorg-3370	31	30	)	)	PUNCT
fueconorg-3370	31	31	,	,	PUNCT
fueconorg-3370	31	32	and	and	CCONJ
fueconorg-3370	31	33	included	include	VERB
fueconorg-3370	31	34	regularity	regularity	NOUN
fueconorg-3370	31	35	audit	audit	NOUN
fueconorg-3370	31	36	(	(	PUNCT
fueconorg-3370	31	37	financial	financial	ADJ
fueconorg-3370	31	38	and	and	CCONJ
fueconorg-3370	31	39	compliance	compliance	NOUN
fueconorg-3370	31	40	audit	audit	NOUN
fueconorg-3370	31	41	)	)	PUNCT
fueconorg-3370	31	42	.	.	PUNCT
fueconorg-3370	32	1	since	since	SCONJ
fueconorg-3370	32	2	then	then	ADV
fueconorg-3370	32	3	,	,	PUNCT
fueconorg-3370	32	4	there	there	PRON
fueconorg-3370	32	5	has	have	AUX
fueconorg-3370	32	6	been	be	AUX
fueconorg-3370	32	7	a	a	DET
fueconorg-3370	32	8	noticeable	noticeable	ADJ
fueconorg-3370	32	9	shift	shift	NOUN
fueconorg-3370	32	10	from	from	ADP
fueconorg-3370	32	11	a	a	DET
fueconorg-3370	32	12	traditional	traditional	ADJ
fueconorg-3370	32	13	approach	approach	NOUN
fueconorg-3370	32	14	to	to	ADP
fueconorg-3370	32	15	a	a	DET
fueconorg-3370	32	16	wider	wider	ADV
fueconorg-3370	32	17	integrated	integrated	ADJ
fueconorg-3370	32	18	or	or	CCONJ
fueconorg-3370	32	19	whole	whole	ADJ
fueconorg-3370	32	20	-	-	PUNCT
fueconorg-3370	32	21	of	of	ADJ
fueconorg-3370	32	22	approach	approach	NOUN
fueconorg-3370	32	23	to	to	ADP
fueconorg-3370	32	24	audit	audit	NOUN
fueconorg-3370	32	25	(	(	PUNCT
fueconorg-3370	32	26	intosai	intosai	VERB
fueconorg-3370	32	27	development	development	NOUN
fueconorg-3370	32	28	initiative	initiative	NOUN
fueconorg-3370	32	29	,	,	PUNCT
fueconorg-3370	32	30	1995	1995	NUM
fueconorg-3370	32	31	,	,	PUNCT
fueconorg-3370	32	32	7	7	NUM
fueconorg-3370	32	33	-	-	SYM
fueconorg-3370	32	34	9	9	NUM
fueconorg-3370	32	35	)	)	PUNCT
fueconorg-3370	32	36	.	.	PUNCT
fueconorg-3370	33	1	traditional	traditional	ADJ
fueconorg-3370	33	2	public	public	ADJ
fueconorg-3370	33	3	sector	sector	NOUN
fueconorg-3370	33	4	audit	audit	NOUN
fueconorg-3370	33	5	focuses	focus	VERB
fueconorg-3370	33	6	on	on	ADP
fueconorg-3370	33	7	regularity	regularity	NOUN
fueconorg-3370	33	8	audit	audit	NOUN
fueconorg-3370	33	9	(	(	PUNCT
fueconorg-3370	33	10	intosai	intosai	ADJ
fueconorg-3370	33	11	framework	framework	NOUN
fueconorg-3370	33	12	of	of	ADP
fueconorg-3370	33	13	professional	professional	ADJ
fueconorg-3370	33	14	pronouncements	pronouncement	NOUN
fueconorg-3370	33	15	,	,	PUNCT
fueconorg-3370	33	16	2016	2016	NUM
fueconorg-3370	33	17	)	)	PUNCT
fueconorg-3370	33	18	,	,	PUNCT
fueconorg-3370	33	19	which	which	PRON
fueconorg-3370	33	20	includes	include	VERB
fueconorg-3370	33	21	:	:	PUNCT
fueconorg-3370	33	22	control	control	NOUN
fueconorg-3370	33	23	of	of	ADP
fueconorg-3370	33	24	statements	statement	NOUN
fueconorg-3370	33	25	that	that	PRON
fueconorg-3370	33	26	the	the	DET
fueconorg-3370	33	27	executive	executive	NOUN
fueconorg-3370	33	28	and	and	CCONJ
fueconorg-3370	33	29	public	public	ADJ
fueconorg-3370	33	30	sector	sector	NOUN
fueconorg-3370	33	31	entities	entity	NOUN
fueconorg-3370	33	32	submit	submit	VERB
fueconorg-3370	33	33	to	to	ADP
fueconorg-3370	33	34	the	the	DET
fueconorg-3370	33	35	parliament	parliament	NOUN
fueconorg-3370	33	36	on	on	ADP
fueconorg-3370	33	37	public	public	ADJ
fueconorg-3370	33	38	expenditure	expenditure	NOUN
fueconorg-3370	33	39	(	(	PUNCT
fueconorg-3370	33	40	attestation	attestation	NOUN
fueconorg-3370	33	41	audit	audit	NOUN
fueconorg-3370	33	42	)	)	PUNCT
fueconorg-3370	33	43	(	(	PUNCT
fueconorg-3370	33	44	issai	issai	VERB
fueconorg-3370	33	45	100	100	NUM
fueconorg-3370	33	46	,	,	PUNCT
fueconorg-3370	33	47	issai	issai	VERB
fueconorg-3370	33	48	200	200	NUM
fueconorg-3370	33	49	,	,	PUNCT
fueconorg-3370	33	50	issai	issai	VERB
fueconorg-3370	33	51	1000	1000	NUM
fueconorg-3370	33	52	)	)	PUNCT
fueconorg-3370	33	53	,	,	PUNCT
fueconorg-3370	33	54	as	as	ADV
fueconorg-3370	33	55	well	well	ADV
fueconorg-3370	33	56	as	as	ADP
fueconorg-3370	33	57	the	the	DET
fueconorg-3370	33	58	legality	legality	NOUN
fueconorg-3370	33	59	of	of	ADP
fueconorg-3370	33	60	the	the	DET
fueconorg-3370	33	61	work	work	NOUN
fueconorg-3370	33	62	of	of	ADP
fueconorg-3370	33	63	these	these	DET
fueconorg-3370	33	64	authorities	authority	NOUN
fueconorg-3370	33	65	and	and	CCONJ
fueconorg-3370	33	66	entities	entity	NOUN
fueconorg-3370	33	67	(	(	PUNCT
fueconorg-3370	33	68	compliance	compliance	NOUN
fueconorg-3370	33	69	audit	audit	NOUN
fueconorg-3370	33	70	)	)	PUNCT
fueconorg-3370	33	71	(	(	PUNCT
fueconorg-3370	33	72	issai	issai	VERB
fueconorg-3370	33	73	100	100	NUM
fueconorg-3370	33	74	,	,	PUNCT
fueconorg-3370	33	75	issai	issai	VERB
fueconorg-3370	33	76	400	400	NUM
fueconorg-3370	33	77	,	,	PUNCT
fueconorg-3370	33	78	issai	issai	VERB
fueconorg-3370	33	79	4000	4000	NUM
fueconorg-3370	33	80	,	,	PUNCT
fueconorg-3370	33	81	issai	issai	ADJ
fueconorg-3370	33	82	4100	4100	NUM
fueconorg-3370	33	83	,	,	PUNCT
fueconorg-3370	33	84	issai	issai	VERB
fueconorg-3370	33	85	4200	4200	NUM
fueconorg-3370	33	86	)	)	PUNCT
fueconorg-3370	33	87	.	.	PUNCT
fueconorg-3370	34	1	an	an	DET
fueconorg-3370	34	2	integrated	integrated	ADJ
fueconorg-3370	34	3	approach	approach	NOUN
fueconorg-3370	34	4	to	to	ADP
fueconorg-3370	34	5	state	state	NOUN
fueconorg-3370	34	6	audit	audit	NOUN
fueconorg-3370	34	7	,	,	PUNCT
fueconorg-3370	34	8	in	in	ADP
fueconorg-3370	34	9	addition	addition	NOUN
fueconorg-3370	34	10	to	to	ADP
fueconorg-3370	34	11	regularity	regularity	NOUN
fueconorg-3370	34	12	audit	audit	NOUN
fueconorg-3370	34	13	(	(	PUNCT
fueconorg-3370	34	14	financial	financial	ADJ
fueconorg-3370	34	15	and	and	CCONJ
fueconorg-3370	34	16	compliance	compliance	NOUN
fueconorg-3370	34	17	)	)	PUNCT
fueconorg-3370	34	18	,	,	PUNCT
fueconorg-3370	34	19	includes	include	VERB
fueconorg-3370	34	20	performance	performance	NOUN
fueconorg-3370	34	21	audit	audit	NOUN
fueconorg-3370	34	22	(	(	PUNCT
fueconorg-3370	34	23	performance	performance	NOUN
fueconorg-3370	34	24	audit	audit	NOUN
fueconorg-3370	34	25	,	,	PUNCT
fueconorg-3370	34	26	value	value	NOUN
fueconorg-3370	34	27	for	for	ADP
fueconorg-3370	34	28	money	money	NOUN
fueconorg-3370	34	29	audit	audit	NOUN
fueconorg-3370	34	30	,	,	PUNCT
fueconorg-3370	34	31	effectiveness	effectiveness	NOUN
fueconorg-3370	34	32	auditing	auditing	NOUN
fueconorg-3370	34	33	)	)	PUNCT
fueconorg-3370	34	34	(	(	PUNCT
fueconorg-3370	34	35	akrap	akrap	VERB
fueconorg-3370	34	36	et	et	PROPN
fueconorg-3370	34	37	al	al	PROPN
fueconorg-3370	34	38	.	.	PROPN
fueconorg-3370	34	39	,	,	PUNCT
fueconorg-3370	34	40	2009	2009	NUM
fueconorg-3370	34	41	)	)	PUNCT
fueconorg-3370	34	42	.	.	PUNCT
fueconorg-3370	35	1	the	the	DET
fueconorg-3370	35	2	main	main	ADJ
fueconorg-3370	35	3	goal	goal	NOUN
fueconorg-3370	35	4	of	of	ADP
fueconorg-3370	35	5	sai	sai	PROPN
fueconorg-3370	35	6	,	,	PUNCT
fueconorg-3370	35	7	in	in	ADP
fueconorg-3370	35	8	conducting	conduct	VERB
fueconorg-3370	35	9	performance	performance	NOUN
fueconorg-3370	35	10	audit	audit	NOUN
fueconorg-3370	35	11	,	,	PUNCT
fueconorg-3370	35	12	is	be	AUX
fueconorg-3370	35	13	to	to	PART
fueconorg-3370	35	14	examine	examine	VERB
fueconorg-3370	35	15	the	the	DET
fueconorg-3370	35	16	economy	economy	NOUN
fueconorg-3370	35	17	,	,	PUNCT
fueconorg-3370	35	18	efficiency	efficiency	NOUN
fueconorg-3370	35	19	and	and	CCONJ
fueconorg-3370	35	20	effectiveness	effectiveness	NOUN
fueconorg-3370	35	21	of	of	ADP
fueconorg-3370	35	22	collecting	collect	VERB
fueconorg-3370	35	23	and	and	CCONJ
fueconorg-3370	35	24	spending	spend	VERB
fueconorg-3370	35	25	public	public	ADJ
fueconorg-3370	35	26	funds	fund	NOUN
fueconorg-3370	35	27	and	and	CCONJ
fueconorg-3370	35	28	managing	manage	VERB
fueconorg-3370	35	29	government	government	NOUN
fueconorg-3370	35	30	assets	asset	NOUN
fueconorg-3370	35	31	(	(	PUNCT
fueconorg-3370	35	32	bonić	bonić	VERB
fueconorg-3370	35	33	,	,	PUNCT
fueconorg-3370	35	34	stojković	stojković	NOUN
fueconorg-3370	35	35	-	-	PUNCT
fueconorg-3370	35	36	krstić	krstić	NOUN
fueconorg-3370	35	37	,	,	PUNCT
fueconorg-3370	35	38	antić	antić	PROPN
fueconorg-3370	35	39	-	-	PUNCT
fueconorg-3370	35	40	marinković	marinković	ADJ
fueconorg-3370	35	41	,	,	PUNCT
fueconorg-3370	35	42	2016	2016	NUM
fueconorg-3370	35	43	)	)	PUNCT
fueconorg-3370	35	44	.	.	PUNCT
fueconorg-3370	36	1	in	in	ADP
fueconorg-3370	36	2	this	this	DET
fueconorg-3370	36	3	way	way	NOUN
fueconorg-3370	36	4	,	,	PUNCT
fueconorg-3370	36	5	it	it	PRON
fueconorg-3370	36	6	contributes	contribute	VERB
fueconorg-3370	36	7	to	to	ADP
fueconorg-3370	36	8	the	the	DET
fueconorg-3370	36	9	rational	rational	ADJ
fueconorg-3370	36	10	use	use	NOUN
fueconorg-3370	36	11	of	of	ADP
fueconorg-3370	36	12	public	public	ADJ
fueconorg-3370	36	13	funds	fund	NOUN
fueconorg-3370	36	14	and	and	CCONJ
fueconorg-3370	36	15	the	the	DET
fueconorg-3370	36	16	achievement	achievement	NOUN
fueconorg-3370	36	17	of	of	ADP
fueconorg-3370	36	18	better	well	ADJ
fueconorg-3370	36	19	effects	effect	NOUN
fueconorg-3370	36	20	in	in	ADP
fueconorg-3370	36	21	the	the	DET
fueconorg-3370	36	22	management	management	NOUN
fueconorg-3370	36	23	of	of	ADP
fueconorg-3370	36	24	those	those	DET
fueconorg-3370	36	25	funds	fund	NOUN
fueconorg-3370	36	26	.	.	PUNCT
fueconorg-3370	37	1	sai	sai	PROPN
fueconorg-3370	37	2	becomes	become	VERB
fueconorg-3370	37	3	an	an	DET
fueconorg-3370	37	4	advisor	advisor	NOUN
fueconorg-3370	37	5	and	and	CCONJ
fueconorg-3370	37	6	assistant	assistant	NOUN
fueconorg-3370	37	7	to	to	ADP
fueconorg-3370	37	8	the	the	DET
fueconorg-3370	37	9	government	government	NOUN
fueconorg-3370	37	10	in	in	ADP
fueconorg-3370	37	11	using	use	VERB
fueconorg-3370	37	12	public	public	ADJ
fueconorg-3370	37	13	resources	resource	NOUN
fueconorg-3370	37	14	rationally	rationally	ADV
fueconorg-3370	37	15	and	and	CCONJ
fueconorg-3370	37	16	efficiently	efficiently	ADV
fueconorg-3370	37	17	and	and	CCONJ
fueconorg-3370	37	18	satisfying	satisfy	VERB
fueconorg-3370	37	19	citizens	citizen	NOUN
fueconorg-3370	37	20	’	’	PART
fueconorg-3370	37	21	demands	demand	NOUN
fueconorg-3370	37	22	for	for	ADP
fueconorg-3370	37	23	quality	quality	NOUN
fueconorg-3370	37	24	public	public	ADJ
fueconorg-3370	37	25	services	service	NOUN
fueconorg-3370	37	26	,	,	PUNCT
fueconorg-3370	37	27	and	and	CCONJ
fueconorg-3370	37	28	is	be	AUX
fueconorg-3370	37	29	also	also	ADV
fueconorg-3370	37	30	available	available	ADJ
fueconorg-3370	37	31	to	to	ADP
fueconorg-3370	37	32	citizens	citizen	NOUN
fueconorg-3370	37	33	,	,	PUNCT
fueconorg-3370	37	34	as	as	SCONJ
fueconorg-3370	37	35	it	it	PRON
fueconorg-3370	37	36	informs	inform	VERB
fueconorg-3370	37	37	them	they	PRON
fueconorg-3370	37	38	,	,	PUNCT
fueconorg-3370	38	1	60	60	NUM
fueconorg-3370	38	2	lj	lj	NOUN
fueconorg-3370	38	3	.	.	PUNCT
fueconorg-3370	38	4	bonić	bonić	PROPN
fueconorg-3370	38	5	,	,	PUNCT
fueconorg-3370	38	6	d.	d.	PROPN
fueconorg-3370	38	7	jakšić	jakšić	PROPN
fueconorg-3370	38	8	,	,	PUNCT
fueconorg-3370	38	9	k.	k.	PROPN
fueconorg-3370	38	10	mijić	mijić	PROPN
fueconorg-3370	38	11	and	and	CCONJ
fueconorg-3370	38	12	prevents	prevent	VERB
fueconorg-3370	38	13	and	and	CCONJ
fueconorg-3370	38	14	discovers	discover	VERB
fueconorg-3370	38	15	illegal	illegal	ADJ
fueconorg-3370	38	16	and	and	CCONJ
fueconorg-3370	38	17	criminal	criminal	ADJ
fueconorg-3370	38	18	actions	action	NOUN
fueconorg-3370	38	19	in	in	ADP
fueconorg-3370	38	20	the	the	DET
fueconorg-3370	38	21	process	process	NOUN
fueconorg-3370	38	22	of	of	ADP
fueconorg-3370	38	23	managing	manage	VERB
fueconorg-3370	38	24	public	public	ADJ
fueconorg-3370	38	25	funds	fund	NOUN
fueconorg-3370	38	26	.	.	PUNCT
fueconorg-3370	39	1	also	also	ADV
fueconorg-3370	39	2	,	,	PUNCT
fueconorg-3370	39	3	sai	sai	PROPN
fueconorg-3370	39	4	helps	help	VERB
fueconorg-3370	39	5	the	the	DET
fueconorg-3370	39	6	public	public	ADJ
fueconorg-3370	39	7	administration	administration	NOUN
fueconorg-3370	39	8	to	to	PART
fueconorg-3370	39	9	manage	manage	VERB
fueconorg-3370	39	10	human	human	ADJ
fueconorg-3370	39	11	resources	resource	NOUN
fueconorg-3370	39	12	on	on	ADP
fueconorg-3370	39	13	the	the	DET
fueconorg-3370	39	14	basis	basis	NOUN
fueconorg-3370	39	15	of	of	ADP
fueconorg-3370	39	16	evaluation	evaluation	NOUN
fueconorg-3370	39	17	of	of	ADP
fueconorg-3370	39	18	work	work	NOUN
fueconorg-3370	39	19	,	,	PUNCT
fueconorg-3370	39	20	accuracy	accuracy	NOUN
fueconorg-3370	39	21	,	,	PUNCT
fueconorg-3370	39	22	excellence	excellence	NOUN
fueconorg-3370	39	23	,	,	PUNCT
fueconorg-3370	39	24	and	and	CCONJ
fueconorg-3370	39	25	free	free	ADJ
fueconorg-3370	39	26	exchange	exchange	NOUN
fueconorg-3370	39	27	of	of	ADP
fueconorg-3370	39	28	ideas	idea	NOUN
fueconorg-3370	39	29	.	.	PUNCT
fueconorg-3370	40	1	a	a	DET
fueconorg-3370	40	2	state	state	NOUN
fueconorg-3370	40	3	auditor	auditor	NOUN
fueconorg-3370	40	4	may	may	AUX
fueconorg-3370	40	5	assist	assist	VERB
fueconorg-3370	40	6	the	the	DET
fueconorg-3370	40	7	management	management	NOUN
fueconorg-3370	40	8	of	of	ADP
fueconorg-3370	40	9	a	a	DET
fueconorg-3370	40	10	public	public	ADJ
fueconorg-3370	40	11	sector	sector	NOUN
fueconorg-3370	40	12	entity	entity	NOUN
fueconorg-3370	40	13	to	to	PART
fueconorg-3370	40	14	better	well	ADV
fueconorg-3370	40	15	manage	manage	VERB
fueconorg-3370	40	16	insufficient	insufficient	ADJ
fueconorg-3370	40	17	public	public	ADJ
fueconorg-3370	40	18	funds	fund	NOUN
fueconorg-3370	40	19	,	,	PUNCT
fueconorg-3370	40	20	but	but	CCONJ
fueconorg-3370	40	21	at	at	ADP
fueconorg-3370	40	22	the	the	DET
fueconorg-3370	40	23	same	same	ADJ
fueconorg-3370	40	24	time	time	NOUN
fueconorg-3370	40	25	must	must	AUX
fueconorg-3370	40	26	retain	retain	VERB
fueconorg-3370	40	27	independence	independence	NOUN
fueconorg-3370	40	28	.	.	PUNCT
fueconorg-3370	41	1	all	all	DET
fueconorg-3370	41	2	eu	eu	PROPN
fueconorg-3370	41	3	countries	country	NOUN
fueconorg-3370	41	4	have	have	AUX
fueconorg-3370	41	5	adopted	adopt	VERB
fueconorg-3370	41	6	an	an	DET
fueconorg-3370	41	7	integrated	integrated	ADJ
fueconorg-3370	41	8	approach	approach	NOUN
fueconorg-3370	41	9	to	to	ADP
fueconorg-3370	41	10	state	state	NOUN
fueconorg-3370	41	11	audit	audit	NOUN
fueconorg-3370	41	12	.	.	PUNCT
fueconorg-3370	42	1	however	however	ADV
fueconorg-3370	42	2	,	,	PUNCT
fueconorg-3370	42	3	it	it	PRON
fueconorg-3370	42	4	can	can	AUX
fueconorg-3370	42	5	be	be	AUX
fueconorg-3370	42	6	noted	note	VERB
fueconorg-3370	42	7	that	that	SCONJ
fueconorg-3370	42	8	countries	country	NOUN
fueconorg-3370	42	9	with	with	ADP
fueconorg-3370	42	10	a	a	DET
fueconorg-3370	42	11	long	long	ADJ
fueconorg-3370	42	12	tradition	tradition	NOUN
fueconorg-3370	42	13	in	in	ADP
fueconorg-3370	42	14	the	the	DET
fueconorg-3370	42	15	development	development	NOUN
fueconorg-3370	42	16	of	of	ADP
fueconorg-3370	42	17	state	state	NOUN
fueconorg-3370	42	18	audit	audit	NOUN
fueconorg-3370	42	19	have	have	AUX
fueconorg-3370	42	20	gone	go	VERB
fueconorg-3370	42	21	the	the	DET
fueconorg-3370	42	22	furthest	furth	ADJ
fueconorg-3370	42	23	in	in	ADP
fueconorg-3370	42	24	this	this	DET
fueconorg-3370	42	25	process	process	NOUN
fueconorg-3370	42	26	(	(	PUNCT
fueconorg-3370	42	27	great	great	ADJ
fueconorg-3370	42	28	britain	britain	PROPN
fueconorg-3370	42	29	,	,	PUNCT
fueconorg-3370	42	30	germany	germany	PROPN
fueconorg-3370	42	31	,	,	PUNCT
fueconorg-3370	42	32	france	france	PROPN
fueconorg-3370	42	33	,	,	PUNCT
fueconorg-3370	42	34	denmark	denmark	PROPN
fueconorg-3370	42	35	,	,	PUNCT
fueconorg-3370	42	36	norway	norway	PROPN
fueconorg-3370	42	37	,	,	PUNCT
fueconorg-3370	42	38	etc	etc	X
fueconorg-3370	42	39	.	.	X
fueconorg-3370	42	40	)	)	PUNCT
fueconorg-3370	42	41	.	.	PUNCT
fueconorg-3370	43	1	it	it	PRON
fueconorg-3370	43	2	is	be	AUX
fueconorg-3370	43	3	also	also	ADV
fueconorg-3370	43	4	noted	note	VERB
fueconorg-3370	43	5	that	that	SCONJ
fueconorg-3370	43	6	the	the	DET
fueconorg-3370	43	7	sai	sai	PROPN
fueconorg-3370	43	8	organization	organization	PROPN
fueconorg-3370	43	9	model	model	NOUN
fueconorg-3370	43	10	has	have	VERB
fueconorg-3370	43	11	an	an	DET
fueconorg-3370	43	12	impact	impact	NOUN
fueconorg-3370	43	13	on	on	ADP
fueconorg-3370	43	14	the	the	DET
fueconorg-3370	43	15	representation	representation	NOUN
fueconorg-3370	43	16	of	of	ADP
fueconorg-3370	43	17	certain	certain	ADJ
fueconorg-3370	43	18	audit	audit	NOUN
fueconorg-3370	43	19	types	type	NOUN
fueconorg-3370	43	20	(	(	PUNCT
fueconorg-3370	43	21	see	see	VERB
fueconorg-3370	43	22	table	table	NOUN
fueconorg-3370	43	23	1	1	NUM
fueconorg-3370	43	24	)	)	PUNCT
fueconorg-3370	43	25	(	(	PUNCT
fueconorg-3370	43	26	compendium	compendium	NOUN
fueconorg-3370	43	27	of	of	ADP
fueconorg-3370	43	28	the	the	DET
fueconorg-3370	43	29	public	public	ADJ
fueconorg-3370	43	30	internal	internal	ADJ
fueconorg-3370	43	31	control	control	NOUN
fueconorg-3370	43	32	systems	system	NOUN
fueconorg-3370	43	33	in	in	ADP
fueconorg-3370	43	34	the	the	DET
fueconorg-3370	43	35	eu	eu	PROPN
fueconorg-3370	43	36	member	member	PROPN
fueconorg-3370	43	37	states	state	NOUN
fueconorg-3370	43	38	2012	2012	NUM
fueconorg-3370	43	39	,	,	PUNCT
fueconorg-3370	43	40	pic	pic	NOUN
fueconorg-3370	43	41	compendium	compendium	NOUN
fueconorg-3370	43	42	data	data	PROPN
fueconorg-3370	43	43	,	,	PUNCT
fueconorg-3370	43	44	2014	2014	NUM
fueconorg-3370	43	45	)	)	PUNCT
fueconorg-3370	43	46	.	.	PUNCT
fueconorg-3370	44	1	thus	thus	ADV
fueconorg-3370	44	2	,	,	PUNCT
fueconorg-3370	44	3	the	the	DET
fueconorg-3370	44	4	eu	eu	PROPN
fueconorg-3370	44	5	countries	country	NOUN
fueconorg-3370	44	6	with	with	ADP
fueconorg-3370	44	7	state	state	NOUN
fueconorg-3370	44	8	audit	audit	NOUN
fueconorg-3370	44	9	model	model	NOUN
fueconorg-3370	44	10	based	base	VERB
fueconorg-3370	44	11	on	on	ADP
fueconorg-3370	44	12	court	court	NOUN
fueconorg-3370	44	13	of	of	ADP
fueconorg-3370	44	14	audit	audit	NOUN
fueconorg-3370	44	15	,	,	PUNCT
fueconorg-3370	44	16	although	although	SCONJ
fueconorg-3370	44	17	heading	head	VERB
fueconorg-3370	44	18	in	in	ADP
fueconorg-3370	44	19	the	the	DET
fueconorg-3370	44	20	direction	direction	NOUN
fueconorg-3370	44	21	of	of	ADP
fueconorg-3370	44	22	an	an	DET
fueconorg-3370	44	23	integrated	integrated	ADJ
fueconorg-3370	44	24	approach	approach	NOUN
fueconorg-3370	44	25	to	to	ADP
fueconorg-3370	44	26	audit	audit	NOUN
fueconorg-3370	44	27	,	,	PUNCT
fueconorg-3370	44	28	primarily	primarily	ADV
fueconorg-3370	44	29	emphasize	emphasize	VERB
fueconorg-3370	44	30	compliance	compliance	NOUN
fueconorg-3370	44	31	audit	audit	NOUN
fueconorg-3370	44	32	(	(	PUNCT
fueconorg-3370	44	33	audit	audit	NOUN
fueconorg-3370	44	34	of	of	ADP
fueconorg-3370	44	35	business	business	NOUN
fueconorg-3370	44	36	compliance	compliance	NOUN
fueconorg-3370	44	37	with	with	ADP
fueconorg-3370	44	38	laws	law	NOUN
fueconorg-3370	44	39	and	and	CCONJ
fueconorg-3370	44	40	other	other	ADJ
fueconorg-3370	44	41	regulatory	regulatory	ADJ
fueconorg-3370	44	42	,	,	PUNCT
fueconorg-3370	44	43	parliamentary	parliamentary	ADJ
fueconorg-3370	44	44	requirements	requirement	NOUN
fueconorg-3370	44	45	)	)	PUNCT
fueconorg-3370	44	46	and	and	CCONJ
fueconorg-3370	44	47	sanctioning	sanction	VERB
fueconorg-3370	44	48	unlawfulness	unlawfulness	NOUN
fueconorg-3370	44	49	and	and	CCONJ
fueconorg-3370	44	50	irregularity	irregularity	NOUN
fueconorg-3370	44	51	in	in	ADP
fueconorg-3370	44	52	the	the	DET
fueconorg-3370	44	53	work	work	NOUN
fueconorg-3370	44	54	of	of	ADP
fueconorg-3370	44	55	public	public	ADJ
fueconorg-3370	44	56	sector	sector	NOUN
fueconorg-3370	44	57	entities	entity	NOUN
fueconorg-3370	44	58	.	.	PUNCT
fueconorg-3370	45	1	state	state	NOUN
fueconorg-3370	45	2	audit	audit	NOUN
fueconorg-3370	45	3	in	in	ADP
fueconorg-3370	45	4	this	this	DET
fueconorg-3370	45	5	model	model	NOUN
fueconorg-3370	45	6	is	be	AUX
fueconorg-3370	45	7	the	the	DET
fueconorg-3370	45	8	task	task	NOUN
fueconorg-3370	45	9	of	of	ADP
fueconorg-3370	45	10	auditors	auditor	NOUN
fueconorg-3370	45	11	,	,	PUNCT
fueconorg-3370	45	12	while	while	SCONJ
fueconorg-3370	45	13	the	the	DET
fueconorg-3370	45	14	court	court	NOUN
fueconorg-3370	45	15	of	of	ADP
fueconorg-3370	45	16	auditors	auditor	NOUN
fueconorg-3370	45	17	also	also	ADV
fueconorg-3370	45	18	includes	include	VERB
fueconorg-3370	45	19	judges	judge	NOUN
fueconorg-3370	45	20	,	,	PUNCT
fueconorg-3370	45	21	who	who	PRON
fueconorg-3370	45	22	perform	perform	VERB
fueconorg-3370	45	23	court	court	NOUN
fueconorg-3370	45	24	activity	activity	NOUN
fueconorg-3370	45	25	and	and	CCONJ
fueconorg-3370	45	26	sanction	sanction	NOUN
fueconorg-3370	45	27	all	all	PRON
fueconorg-3370	45	28	established	establish	VERB
fueconorg-3370	45	29	illegal	illegal	ADJ
fueconorg-3370	45	30	and	and	CCONJ
fueconorg-3370	45	31	criminal	criminal	ADJ
fueconorg-3370	45	32	actions	action	NOUN
fueconorg-3370	45	33	in	in	ADP
fueconorg-3370	45	34	the	the	DET
fueconorg-3370	45	35	public	public	ADJ
fueconorg-3370	45	36	sector	sector	NOUN
fueconorg-3370	45	37	.	.	PUNCT
fueconorg-3370	46	1	this	this	PRON
fueconorg-3370	46	2	is	be	AUX
fueconorg-3370	46	3	because	because	SCONJ
fueconorg-3370	46	4	state	state	NOUN
fueconorg-3370	46	5	audit	audit	NOUN
fueconorg-3370	46	6	in	in	ADP
fueconorg-3370	46	7	these	these	DET
fueconorg-3370	46	8	countries	country	NOUN
fueconorg-3370	46	9	is	be	AUX
fueconorg-3370	46	10	part	part	NOUN
fueconorg-3370	46	11	of	of	ADP
fueconorg-3370	46	12	the	the	DET
fueconorg-3370	46	13	judiciary	judiciary	NOUN
fueconorg-3370	46	14	,	,	PUNCT
fueconorg-3370	46	15	and	and	CCONJ
fueconorg-3370	46	16	is	be	AUX
fueconorg-3370	46	17	independent	independent	ADJ
fueconorg-3370	46	18	of	of	ADP
fueconorg-3370	46	19	the	the	DET
fueconorg-3370	46	20	legislative	legislative	ADJ
fueconorg-3370	46	21	and	and	CCONJ
fueconorg-3370	46	22	executive	executive	ADJ
fueconorg-3370	46	23	authorities	authority	NOUN
fueconorg-3370	46	24	.	.	PUNCT
fueconorg-3370	47	1	therefore	therefore	ADV
fueconorg-3370	47	2	,	,	PUNCT
fueconorg-3370	47	3	in	in	ADP
fueconorg-3370	47	4	these	these	DET
fueconorg-3370	47	5	sais	sais	NOUN
fueconorg-3370	47	6	,	,	PUNCT
fueconorg-3370	47	7	controlling	control	VERB
fueconorg-3370	47	8	efficiency	efficiency	NOUN
fueconorg-3370	47	9	and	and	CCONJ
fueconorg-3370	47	10	effectiveness	effectiveness	NOUN
fueconorg-3370	47	11	of	of	ADP
fueconorg-3370	47	12	public	public	ADJ
fueconorg-3370	47	13	sector	sector	NOUN
fueconorg-3370	47	14	work	work	NOUN
fueconorg-3370	47	15	has	have	VERB
fueconorg-3370	47	16	a	a	DET
fueconorg-3370	47	17	minor	minor	ADJ
fueconorg-3370	47	18	role	role	NOUN
fueconorg-3370	47	19	in	in	ADP
fueconorg-3370	47	20	relation	relation	NOUN
fueconorg-3370	47	21	to	to	ADP
fueconorg-3370	47	22	compliance	compliance	NOUN
fueconorg-3370	47	23	audit	audit	NOUN
fueconorg-3370	47	24	.	.	PUNCT
fueconorg-3370	48	1	the	the	DET
fueconorg-3370	48	2	lack	lack	NOUN
fueconorg-3370	48	3	of	of	ADP
fueconorg-3370	48	4	parliamentary	parliamentary	ADJ
fueconorg-3370	48	5	involvement	involvement	NOUN
fueconorg-3370	48	6	in	in	ADP
fueconorg-3370	48	7	these	these	DET
fueconorg-3370	48	8	sais	sais	NOUN
fueconorg-3370	48	9	can	can	AUX
fueconorg-3370	48	10	result	result	VERB
fueconorg-3370	48	11	in	in	ADP
fueconorg-3370	48	12	a	a	DET
fueconorg-3370	48	13	smaller	small	ADJ
fueconorg-3370	48	14	public	public	ADJ
fueconorg-3370	48	15	interest	interest	NOUN
fueconorg-3370	48	16	.	.	PUNCT
fueconorg-3370	49	1	eu	eu	PROPN
fueconorg-3370	49	2	countries	country	NOUN
fueconorg-3370	49	3	with	with	ADP
fueconorg-3370	49	4	state	state	NOUN
fueconorg-3370	49	5	audit	audit	NOUN
fueconorg-3370	49	6	organized	organize	VERB
fueconorg-3370	49	7	according	accord	VERB
fueconorg-3370	49	8	to	to	ADP
fueconorg-3370	49	9	a	a	DET
fueconorg-3370	49	10	monocratic	monocratic	ADJ
fueconorg-3370	49	11	office	office	NOUN
fueconorg-3370	49	12	model	model	NOUN
fueconorg-3370	49	13	(	(	PUNCT
fueconorg-3370	49	14	westminster	westminster	NOUN
fueconorg-3370	49	15	type	type	NOUN
fueconorg-3370	49	16	,	,	PUNCT
fueconorg-3370	49	17	where	where	SCONJ
fueconorg-3370	49	18	audit	audit	NOUN
fueconorg-3370	49	19	institution	institution	NOUN
fueconorg-3370	49	20	is	be	AUX
fueconorg-3370	49	21	headed	head	VERB
fueconorg-3370	49	22	by	by	ADP
fueconorg-3370	49	23	a	a	DET
fueconorg-3370	49	24	single	single	ADJ
fueconorg-3370	49	25	person	person	NOUN
fueconorg-3370	49	26	)	)	PUNCT
fueconorg-3370	49	27	,	,	PUNCT
fueconorg-3370	49	28	such	such	ADJ
fueconorg-3370	49	29	as	as	ADP
fueconorg-3370	49	30	great	great	ADJ
fueconorg-3370	49	31	britain	britain	PROPN
fueconorg-3370	49	32	,	,	PUNCT
fueconorg-3370	49	33	ireland	ireland	PROPN
fueconorg-3370	49	34	,	,	PUNCT
fueconorg-3370	49	35	and	and	CCONJ
fueconorg-3370	49	36	denmark	denmark	NOUN
fueconorg-3370	49	37	,	,	PUNCT
fueconorg-3370	49	38	although	although	SCONJ
fueconorg-3370	49	39	developing	develop	VERB
fueconorg-3370	49	40	an	an	DET
fueconorg-3370	49	41	integrated	integrated	ADJ
fueconorg-3370	49	42	approach	approach	NOUN
fueconorg-3370	49	43	to	to	ADP
fueconorg-3370	49	44	audit	audit	NOUN
fueconorg-3370	49	45	,	,	PUNCT
fueconorg-3370	49	46	focus	focus	VERB
fueconorg-3370	49	47	on	on	ADP
fueconorg-3370	49	48	financial	financial	ADJ
fueconorg-3370	49	49	audit	audit	NOUN
fueconorg-3370	49	50	.	.	PUNCT
fueconorg-3370	50	1	this	this	PRON
fueconorg-3370	50	2	is	be	AUX
fueconorg-3370	50	3	due	due	ADJ
fueconorg-3370	50	4	to	to	ADP
fueconorg-3370	50	5	the	the	DET
fueconorg-3370	50	6	strong	strong	ADJ
fueconorg-3370	50	7	relationship	relationship	NOUN
fueconorg-3370	50	8	between	between	ADP
fueconorg-3370	50	9	sai	sai	PROPN
fueconorg-3370	50	10	and	and	CCONJ
fueconorg-3370	50	11	the	the	DET
fueconorg-3370	50	12	parliament	parliament	NOUN
fueconorg-3370	50	13	,	,	PUNCT
fueconorg-3370	50	14	which	which	PRON
fueconorg-3370	50	15	takes	take	VERB
fueconorg-3370	50	16	place	place	NOUN
fueconorg-3370	50	17	through	through	ADP
fueconorg-3370	50	18	the	the	DET
fueconorg-3370	50	19	parliamentary	parliamentary	ADJ
fueconorg-3370	50	20	public	public	ADJ
fueconorg-3370	50	21	accounts	account	NOUN
fueconorg-3370	50	22	committee	committee	NOUN
fueconorg-3370	50	23	,	,	PUNCT
fueconorg-3370	50	24	which	which	PRON
fueconorg-3370	50	25	reports	report	VERB
fueconorg-3370	50	26	to	to	ADP
fueconorg-3370	50	27	the	the	DET
fueconorg-3370	50	28	parliament	parliament	NOUN
fueconorg-3370	50	29	.	.	PUNCT
fueconorg-3370	51	1	committee	committee	NOUN
fueconorg-3370	51	2	members	member	NOUN
fueconorg-3370	51	3	are	be	AUX
fueconorg-3370	51	4	mainly	mainly	ADV
fueconorg-3370	51	5	accountants	accountant	NOUN
fueconorg-3370	51	6	and	and	CCONJ
fueconorg-3370	51	7	auditors	auditor	NOUN
fueconorg-3370	51	8	,	,	PUNCT
fueconorg-3370	51	9	so	so	SCONJ
fueconorg-3370	51	10	there	there	PRON
fueconorg-3370	51	11	is	be	VERB
fueconorg-3370	51	12	strong	strong	ADJ
fueconorg-3370	51	13	financial	financial	ADJ
fueconorg-3370	51	14	control	control	NOUN
fueconorg-3370	51	15	.	.	PUNCT
fueconorg-3370	52	1	in	in	ADP
fueconorg-3370	52	2	most	most	ADJ
fueconorg-3370	52	3	eu	eu	PROPN
fueconorg-3370	52	4	countries	country	NOUN
fueconorg-3370	52	5	,	,	PUNCT
fueconorg-3370	52	6	state	state	NOUN
fueconorg-3370	52	7	audit	audit	NOUN
fueconorg-3370	52	8	is	be	AUX
fueconorg-3370	52	9	organized	organize	VERB
fueconorg-3370	52	10	according	accord	VERB
fueconorg-3370	52	11	to	to	ADP
fueconorg-3370	52	12	the	the	DET
fueconorg-3370	52	13	collegial	collegial	ADJ
fueconorg-3370	52	14	body	body	NOUN
fueconorg-3370	52	15	model	model	NOUN
fueconorg-3370	52	16	,	,	PUNCT
fueconorg-3370	52	17	with	with	ADP
fueconorg-3370	52	18	a	a	DET
fueconorg-3370	52	19	collegial	collegial	ADJ
fueconorg-3370	52	20	decision	decision	NOUN
fueconorg-3370	52	21	-	-	PUNCT
fueconorg-3370	52	22	making	make	VERB
fueconorg-3370	52	23	method	method	NOUN
fueconorg-3370	52	24	and	and	CCONJ
fueconorg-3370	52	25	without	without	ADP
fueconorg-3370	52	26	judicial	judicial	ADJ
fueconorg-3370	52	27	activity	activity	NOUN
fueconorg-3370	52	28	,	,	PUNCT
fueconorg-3370	52	29	directed	direct	VERB
fueconorg-3370	52	30	at	at	ADP
fueconorg-3370	52	31	parliament	parliament	NOUN
fueconorg-3370	52	32	.	.	PUNCT
fueconorg-3370	53	1	at	at	ADP
fueconorg-3370	53	2	the	the	DET
fueconorg-3370	53	3	head	head	NOUN
fueconorg-3370	53	4	of	of	ADP
fueconorg-3370	53	5	the	the	DET
fueconorg-3370	53	6	audit	audit	NOUN
fueconorg-3370	53	7	institution	institution	NOUN
fueconorg-3370	53	8	there	there	PRON
fueconorg-3370	53	9	is	be	VERB
fueconorg-3370	53	10	a	a	DET
fueconorg-3370	53	11	committee	committee	NOUN
fueconorg-3370	53	12	(	(	PUNCT
fueconorg-3370	53	13	council	council	PROPN
fueconorg-3370	53	14	,	,	PUNCT
fueconorg-3370	53	15	collegial	collegial	ADJ
fueconorg-3370	53	16	body	body	NOUN
fueconorg-3370	53	17	)	)	PUNCT
fueconorg-3370	53	18	,	,	PUNCT
fueconorg-3370	53	19	and	and	CCONJ
fueconorg-3370	53	20	the	the	DET
fueconorg-3370	53	21	work	work	NOUN
fueconorg-3370	53	22	of	of	ADP
fueconorg-3370	53	23	the	the	DET
fueconorg-3370	53	24	institution	institution	NOUN
fueconorg-3370	53	25	does	do	AUX
fueconorg-3370	53	26	not	not	PART
fueconorg-3370	53	27	depend	depend	VERB
fueconorg-3370	53	28	on	on	ADP
fueconorg-3370	53	29	one	one	NUM
fueconorg-3370	53	30	person	person	NOUN
fueconorg-3370	53	31	only	only	ADV
fueconorg-3370	53	32	,	,	PUNCT
fueconorg-3370	53	33	but	but	CCONJ
fueconorg-3370	53	34	the	the	DET
fueconorg-3370	53	35	collegial	collegial	ADJ
fueconorg-3370	53	36	structure	structure	NOUN
fueconorg-3370	53	37	can	can	AUX
fueconorg-3370	53	38	make	make	VERB
fueconorg-3370	53	39	the	the	DET
fueconorg-3370	53	40	decision	decision	NOUN
fueconorg-3370	53	41	-	-	PUNCT
fueconorg-3370	53	42	making	make	VERB
fueconorg-3370	53	43	process	process	NOUN
fueconorg-3370	53	44	difficult	difficult	ADJ
fueconorg-3370	53	45	and	and	CCONJ
fueconorg-3370	53	46	slow	slow	ADJ
fueconorg-3370	53	47	.	.	PUNCT
fueconorg-3370	54	1	as	as	SCONJ
fueconorg-3370	54	2	this	this	DET
fueconorg-3370	54	3	model	model	NOUN
fueconorg-3370	54	4	is	be	AUX
fueconorg-3370	54	5	present	present	ADJ
fueconorg-3370	54	6	in	in	ADP
fueconorg-3370	54	7	most	most	ADV
fueconorg-3370	54	8	newly	newly	ADV
fueconorg-3370	54	9	-	-	PUNCT
fueconorg-3370	54	10	admitted	admit	VERB
fueconorg-3370	54	11	eu	eu	PROPN
fueconorg-3370	54	12	members	member	NOUN
fueconorg-3370	54	13	(	(	PUNCT
fueconorg-3370	54	14	formerly	formerly	ADV
fueconorg-3370	54	15	socialist	socialist	ADJ
fueconorg-3370	54	16	countries	country	NOUN
fueconorg-3370	54	17	)	)	PUNCT
fueconorg-3370	54	18	,	,	PUNCT
fueconorg-3370	54	19	an	an	DET
fueconorg-3370	54	20	integrated	integrated	ADJ
fueconorg-3370	54	21	approach	approach	NOUN
fueconorg-3370	54	22	to	to	ADP
fueconorg-3370	54	23	audit	audit	NOUN
fueconorg-3370	54	24	is	be	AUX
fueconorg-3370	54	25	still	still	ADV
fueconorg-3370	54	26	under	under	ADP
fueconorg-3370	54	27	way	way	NOUN
fueconorg-3370	54	28	there	there	ADV
fueconorg-3370	54	29	.	.	PUNCT
fueconorg-3370	55	1	table	table	NOUN
fueconorg-3370	55	2	1	1	NUM
fueconorg-3370	55	3	gives	give	VERB
fueconorg-3370	55	4	a	a	DET
fueconorg-3370	55	5	comparative	comparative	ADJ
fueconorg-3370	55	6	overview	overview	NOUN
fueconorg-3370	55	7	of	of	ADP
fueconorg-3370	55	8	the	the	DET
fueconorg-3370	55	9	sai	sai	PROPN
fueconorg-3370	55	10	organization	organization	NOUN
fueconorg-3370	55	11	models	model	NOUN
fueconorg-3370	55	12	in	in	ADP
fueconorg-3370	55	13	eu	eu	PROPN
fueconorg-3370	55	14	countries	country	NOUN
fueconorg-3370	55	15	and	and	CCONJ
fueconorg-3370	55	16	the	the	DET
fueconorg-3370	55	17	scope	scope	NOUN
fueconorg-3370	55	18	of	of	ADP
fueconorg-3370	55	19	development	development	NOUN
fueconorg-3370	55	20	of	of	ADP
fueconorg-3370	55	21	state	state	NOUN
fueconorg-3370	55	22	audit	audit	NOUN
fueconorg-3370	55	23	approach	approach	NOUN
fueconorg-3370	55	24	.	.	PUNCT
fueconorg-3370	56	1	tendencies	tendency	NOUN
fueconorg-3370	56	2	in	in	ADP
fueconorg-3370	56	3	development	development	NOUN
fueconorg-3370	56	4	of	of	ADP
fueconorg-3370	56	5	external	external	ADJ
fueconorg-3370	56	6	and	and	CCONJ
fueconorg-3370	56	7	internal	internal	ADJ
fueconorg-3370	56	8	audit	audit	NOUN
fueconorg-3370	56	9	in	in	ADP
fueconorg-3370	56	10	the	the	DET
fueconorg-3370	56	11	public	public	ADJ
fueconorg-3370	56	12	sector	sector	NOUN
fueconorg-3370	56	13	61	61	NUM
fueconorg-3370	56	14	table	table	NOUN
fueconorg-3370	56	15	1	1	NUM
fueconorg-3370	56	16	a	a	DET
fueconorg-3370	56	17	comparative	comparative	ADJ
fueconorg-3370	56	18	overview	overview	NOUN
fueconorg-3370	56	19	of	of	ADP
fueconorg-3370	56	20	the	the	DET
fueconorg-3370	56	21	sai	sai	PROPN
fueconorg-3370	56	22	organization	organization	PROPN
fueconorg-3370	56	23	model	model	NOUN
fueconorg-3370	56	24	and	and	CCONJ
fueconorg-3370	56	25	a	a	DET
fueconorg-3370	56	26	built	build	VERB
fueconorg-3370	56	27	-	-	PUNCT
fueconorg-3370	56	28	in	in	ADP
fueconorg-3370	56	29	approach	approach	NOUN
fueconorg-3370	56	30	to	to	ADP
fueconorg-3370	56	31	state	state	NOUN
fueconorg-3370	56	32	audit	audit	NOUN
fueconorg-3370	56	33	in	in	ADP
fueconorg-3370	56	34	eu	eu	PROPN
fueconorg-3370	56	35	countries	country	NOUN
fueconorg-3370	56	36	country	country	PROPN
fueconorg-3370	56	37	year	year	NOUN
fueconorg-3370	56	38	of	of	ADP
fueconorg-3370	56	39	establishment	establishment	NOUN
fueconorg-3370	56	40	sai	sai	PROPN
fueconorg-3370	56	41	organization	organization	PROPN
fueconorg-3370	56	42	model	model	NOUN
fueconorg-3370	56	43	approach	approach	NOUN
fueconorg-3370	56	44	to	to	ADP
fueconorg-3370	56	45	state	state	NOUN
fueconorg-3370	56	46	audit	audit	NOUN
fueconorg-3370	56	47	austria	austria	PROPN
fueconorg-3370	56	48	1761	1761	NUM
fueconorg-3370	56	49	court	court	NOUN
fueconorg-3370	56	50	of	of	ADP
fueconorg-3370	56	51	audit	audit	NOUN
fueconorg-3370	56	52	(	(	PUNCT
fueconorg-3370	56	53	coa	coa	NOUN
fueconorg-3370	56	54	)	)	PUNCT
fueconorg-3370	56	55	dominant	dominant	ADJ
fueconorg-3370	56	56	compliance	compliance	NOUN
fueconorg-3370	56	57	audit	audit	NOUN
fueconorg-3370	56	58	,	,	PUNCT
fueconorg-3370	56	59	court	court	NOUN
fueconorg-3370	56	60	activity	activity	NOUN
fueconorg-3370	56	61	,	,	PUNCT
fueconorg-3370	56	62	development	development	NOUN
fueconorg-3370	56	63	of	of	ADP
fueconorg-3370	56	64	performance	performance	NOUN
fueconorg-3370	56	65	audit	audit	NOUN
fueconorg-3370	56	66	belgium	belgium	PROPN
fueconorg-3370	56	67	1830	1830	NUM
fueconorg-3370	56	68	court	court	NOUN
fueconorg-3370	56	69	of	of	ADP
fueconorg-3370	56	70	audit	audit	NOUN
fueconorg-3370	56	71	(	(	PUNCT
fueconorg-3370	56	72	coa	coa	NOUN
fueconorg-3370	56	73	)	)	PUNCT
fueconorg-3370	56	74	dominant	dominant	ADJ
fueconorg-3370	56	75	compliance	compliance	NOUN
fueconorg-3370	56	76	audit	audit	NOUN
fueconorg-3370	56	77	,	,	PUNCT
fueconorg-3370	56	78	court	court	NOUN
fueconorg-3370	56	79	activity	activity	NOUN
fueconorg-3370	56	80	,	,	PUNCT
fueconorg-3370	56	81	development	development	NOUN
fueconorg-3370	56	82	of	of	ADP
fueconorg-3370	56	83	integrated	integrate	VERB
fueconorg-3370	56	84	approach	approach	NOUN
fueconorg-3370	56	85	bulgaria	bulgaria	PROPN
fueconorg-3370	56	86	1880	1880	NUM
fueconorg-3370	56	87	collegial	collegial	ADJ
fueconorg-3370	56	88	body	body	NOUN
fueconorg-3370	56	89	model	model	NOUN
fueconorg-3370	56	90	(	(	PUNCT
fueconorg-3370	56	91	nao	nao	NOUN
fueconorg-3370	56	92	)	)	PUNCT
fueconorg-3370	56	93	development	development	NOUN
fueconorg-3370	56	94	of	of	ADP
fueconorg-3370	56	95	integrated	integrate	VERB
fueconorg-3370	56	96	approach	approach	NOUN
fueconorg-3370	56	97	cyprus	cyprus	PROPN
fueconorg-3370	56	98	1879	1879	NUM
fueconorg-3370	56	99	collegial	collegial	ADJ
fueconorg-3370	56	100	body	body	NOUN
fueconorg-3370	56	101	model	model	NOUN
fueconorg-3370	56	102	(	(	PUNCT
fueconorg-3370	56	103	nao	nao	NOUN
fueconorg-3370	56	104	)	)	PUNCT
fueconorg-3370	56	105	integrated	integrate	VERB
fueconorg-3370	56	106	approach	approach	NOUN
fueconorg-3370	56	107	czech	czech	PROPN
fueconorg-3370	56	108	republic	republic	NOUN
fueconorg-3370	56	109	1993	1993	NUM
fueconorg-3370	56	110	collegial	collegial	ADJ
fueconorg-3370	56	111	body	body	NOUN
fueconorg-3370	56	112	model	model	NOUN
fueconorg-3370	56	113	(	(	PUNCT
fueconorg-3370	56	114	sai	sai	ADJ
fueconorg-3370	56	115	)	)	PUNCT
fueconorg-3370	56	116	development	development	NOUN
fueconorg-3370	56	117	of	of	ADP
fueconorg-3370	56	118	integrated	integrate	VERB
fueconorg-3370	56	119	approach	approach	NOUN
fueconorg-3370	56	120	denmark	denmark	NOUN
fueconorg-3370	56	121	1849	1849	NUM
fueconorg-3370	56	122	monocratic	monocratic	PROPN
fueconorg-3370	56	123	office	office	NOUN
fueconorg-3370	56	124	model	model	NOUN
fueconorg-3370	56	125	(	(	PUNCT
fueconorg-3370	56	126	nao	nao	NOUN
fueconorg-3370	56	127	)	)	PUNCT
fueconorg-3370	56	128	development	development	NOUN
fueconorg-3370	56	129	of	of	ADP
fueconorg-3370	56	130	integrated	integrate	VERB
fueconorg-3370	56	131	approach	approach	NOUN
fueconorg-3370	56	132	estonia	estonia	PROPN
fueconorg-3370	56	133	1990	1990	NUM
fueconorg-3370	56	134	collegial	collegial	ADJ
fueconorg-3370	56	135	body	body	NOUN
fueconorg-3370	56	136	model	model	NOUN
fueconorg-3370	56	137	(	(	PUNCT
fueconorg-3370	56	138	nao	nao	NOUN
fueconorg-3370	56	139	)	)	PUNCT
fueconorg-3370	56	140	development	development	NOUN
fueconorg-3370	56	141	of	of	ADP
fueconorg-3370	56	142	integrated	integrate	VERB
fueconorg-3370	56	143	approach	approach	NOUN
fueconorg-3370	56	144	finland	finland	PROPN
fueconorg-3370	56	145	1824	1824	NUM
fueconorg-3370	56	146	collegial	collegial	ADJ
fueconorg-3370	56	147	body	body	NOUN
fueconorg-3370	56	148	model	model	NOUN
fueconorg-3370	56	149	(	(	PUNCT
fueconorg-3370	56	150	nao	nao	NOUN
fueconorg-3370	56	151	)	)	PUNCT
fueconorg-3370	56	152	development	development	NOUN
fueconorg-3370	56	153	of	of	ADP
fueconorg-3370	56	154	integrated	integrate	VERB
fueconorg-3370	56	155	approach	approach	NOUN
fueconorg-3370	56	156	france	france	PROPN
fueconorg-3370	56	157	1318	1318	NUM
fueconorg-3370	56	158	court	court	NOUN
fueconorg-3370	56	159	of	of	ADP
fueconorg-3370	56	160	audit	audit	NOUN
fueconorg-3370	56	161	(	(	PUNCT
fueconorg-3370	56	162	coa	coa	NOUN
fueconorg-3370	56	163	)	)	PUNCT
fueconorg-3370	56	164	dominant	dominant	ADJ
fueconorg-3370	56	165	compliance	compliance	NOUN
fueconorg-3370	56	166	audit	audit	NOUN
fueconorg-3370	56	167	,	,	PUNCT
fueconorg-3370	56	168	development	development	NOUN
fueconorg-3370	56	169	of	of	ADP
fueconorg-3370	56	170	performance	performance	NOUN
fueconorg-3370	56	171	audit	audit	NOUN
fueconorg-3370	56	172	,	,	PUNCT
fueconorg-3370	56	173	court	court	NOUN
fueconorg-3370	56	174	activity	activity	NOUN
fueconorg-3370	56	175	germany	germany	PROPN
fueconorg-3370	56	176	1714	1714	NUM
fueconorg-3370	56	177	the	the	DET
fueconorg-3370	56	178	court	court	NOUN
fueconorg-3370	56	179	of	of	ADP
fueconorg-3370	56	180	audit	audit	NOUN
fueconorg-3370	56	181	model	model	NOUN
fueconorg-3370	56	182	that	that	PRON
fueconorg-3370	56	183	went	go	VERB
fueconorg-3370	56	184	into	into	ADP
fueconorg-3370	56	185	the	the	DET
fueconorg-3370	56	186	collegial	collegial	ADJ
fueconorg-3370	56	187	body	body	NOUN
fueconorg-3370	56	188	model	model	NOUN
fueconorg-3370	56	189	whole	whole	ADJ
fueconorg-3370	56	190	-	-	PUNCT
fueconorg-3370	56	191	of	of	ADP
fueconorg-3370	56	192	approach	approach	NOUN
fueconorg-3370	56	193	,	,	PUNCT
fueconorg-3370	56	194	no	no	DET
fueconorg-3370	56	195	court	court	NOUN
fueconorg-3370	56	196	activity	activity	NOUN
fueconorg-3370	56	197	greece	greece	PROPN
fueconorg-3370	56	198	1862	1862	NUM
fueconorg-3370	56	199	court	court	NOUN
fueconorg-3370	56	200	of	of	ADP
fueconorg-3370	56	201	audit	audit	NOUN
fueconorg-3370	56	202	(	(	PUNCT
fueconorg-3370	56	203	coa	coa	NOUN
fueconorg-3370	56	204	)	)	PUNCT
fueconorg-3370	56	205	dominant	dominant	ADJ
fueconorg-3370	56	206	compliance	compliance	NOUN
fueconorg-3370	56	207	audit	audit	NOUN
fueconorg-3370	56	208	,	,	PUNCT
fueconorg-3370	56	209	court	court	NOUN
fueconorg-3370	56	210	activity	activity	NOUN
fueconorg-3370	56	211	hungary	hungary	PROPN
fueconorg-3370	56	212	1990	1990	NUM
fueconorg-3370	56	213	collegial	collegial	ADJ
fueconorg-3370	56	214	body	body	NOUN
fueconorg-3370	56	215	model	model	NOUN
fueconorg-3370	56	216	(	(	PUNCT
fueconorg-3370	56	217	sao	sao	PROPN
fueconorg-3370	56	218	)	)	PUNCT
fueconorg-3370	56	219	development	development	NOUN
fueconorg-3370	56	220	of	of	ADP
fueconorg-3370	56	221	integrated	integrate	VERB
fueconorg-3370	56	222	approach	approach	NOUN
fueconorg-3370	56	223	ireland	ireland	PROPN
fueconorg-3370	56	224	1923	1923	NUM
fueconorg-3370	56	225	monocratic	monocratic	PROPN
fueconorg-3370	56	226	office	office	NOUN
fueconorg-3370	56	227	model	model	NOUN
fueconorg-3370	56	228	(	(	PUNCT
fueconorg-3370	56	229	c	c	PROPN
fueconorg-3370	56	230	&	&	CCONJ
fueconorg-3370	56	231	ag	ag	PROPN
fueconorg-3370	56	232	)	)	PUNCT
fueconorg-3370	56	233	focus	focus	NOUN
fueconorg-3370	56	234	on	on	ADP
fueconorg-3370	56	235	financial	financial	ADJ
fueconorg-3370	56	236	audit	audit	NOUN
fueconorg-3370	56	237	,	,	PUNCT
fueconorg-3370	56	238	development	development	NOUN
fueconorg-3370	56	239	of	of	ADP
fueconorg-3370	56	240	integrated	integrate	VERB
fueconorg-3370	56	241	approach	approach	NOUN
fueconorg-3370	56	242	italy	italy	PROPN
fueconorg-3370	56	243	1862	1862	NUM
fueconorg-3370	56	244	court	court	NOUN
fueconorg-3370	56	245	of	of	ADP
fueconorg-3370	56	246	audit	audit	NOUN
fueconorg-3370	56	247	(	(	PUNCT
fueconorg-3370	56	248	coa	coa	NOUN
fueconorg-3370	56	249	)	)	PUNCT
fueconorg-3370	56	250	dominant	dominant	ADJ
fueconorg-3370	56	251	compliance	compliance	NOUN
fueconorg-3370	56	252	audit	audit	NOUN
fueconorg-3370	56	253	,	,	PUNCT
fueconorg-3370	56	254	court	court	NOUN
fueconorg-3370	56	255	activity	activity	NOUN
fueconorg-3370	56	256	latvia	latvia	PROPN
fueconorg-3370	56	257	1918	1918	NUM
fueconorg-3370	56	258	collegial	collegial	ADJ
fueconorg-3370	56	259	body	body	NOUN
fueconorg-3370	56	260	model	model	NOUN
fueconorg-3370	56	261	(	(	PUNCT
fueconorg-3370	56	262	nao	nao	NOUN
fueconorg-3370	56	263	)	)	PUNCT
fueconorg-3370	56	264	development	development	NOUN
fueconorg-3370	56	265	of	of	ADP
fueconorg-3370	56	266	integrated	integrate	VERB
fueconorg-3370	56	267	approach	approach	NOUN
fueconorg-3370	56	268	lithuania	lithuania	PROPN
fueconorg-3370	56	269	1919	1919	NUM
fueconorg-3370	56	270	collegial	collegial	ADJ
fueconorg-3370	56	271	body	body	NOUN
fueconorg-3370	56	272	model	model	NOUN
fueconorg-3370	56	273	(	(	PUNCT
fueconorg-3370	56	274	nao	nao	NOUN
fueconorg-3370	56	275	)	)	PUNCT
fueconorg-3370	56	276	development	development	NOUN
fueconorg-3370	56	277	of	of	ADP
fueconorg-3370	56	278	integrated	integrate	VERB
fueconorg-3370	56	279	approach	approach	NOUN
fueconorg-3370	56	280	luxembourg	luxembourg	PROPN
fueconorg-3370	56	281	1840	1840	NUM
fueconorg-3370	56	282	court	court	NOUN
fueconorg-3370	56	283	of	of	ADP
fueconorg-3370	56	284	audit	audit	NOUN
fueconorg-3370	56	285	(	(	PUNCT
fueconorg-3370	56	286	coa	coa	NOUN
fueconorg-3370	56	287	)	)	PUNCT
fueconorg-3370	56	288	dominant	dominant	ADJ
fueconorg-3370	56	289	compliance	compliance	NOUN
fueconorg-3370	56	290	audit	audit	NOUN
fueconorg-3370	56	291	,	,	PUNCT
fueconorg-3370	56	292	court	court	NOUN
fueconorg-3370	56	293	activity	activity	NOUN
fueconorg-3370	56	294	malta	malta	PROPN
fueconorg-3370	56	295	1885	1885	NUM
fueconorg-3370	56	296	collegial	collegial	ADJ
fueconorg-3370	56	297	body	body	NOUN
fueconorg-3370	56	298	model	model	NOUN
fueconorg-3370	56	299	(	(	PUNCT
fueconorg-3370	56	300	nao	nao	NOUN
fueconorg-3370	56	301	)	)	PUNCT
fueconorg-3370	56	302	integrated	integrate	VERB
fueconorg-3370	56	303	approach	approach	NOUN
fueconorg-3370	56	304	the	the	DET
fueconorg-3370	56	305	netherlands	netherlands	PROPN
fueconorg-3370	56	306	1447	1447	NUM
fueconorg-3370	56	307	court	court	NOUN
fueconorg-3370	56	308	of	of	ADP
fueconorg-3370	56	309	audit	audit	NOUN
fueconorg-3370	56	310	(	(	PUNCT
fueconorg-3370	56	311	coa	coa	NOUN
fueconorg-3370	56	312	)	)	PUNCT
fueconorg-3370	56	313	dominant	dominant	ADJ
fueconorg-3370	56	314	compliance	compliance	NOUN
fueconorg-3370	56	315	audit	audit	NOUN
fueconorg-3370	56	316	,	,	PUNCT
fueconorg-3370	56	317	court	court	NOUN
fueconorg-3370	56	318	activity	activity	NOUN
fueconorg-3370	56	319	poland	poland	PROPN
fueconorg-3370	56	320	1919	1919	NUM
fueconorg-3370	56	321	collegial	collegial	ADJ
fueconorg-3370	56	322	body	body	NOUN
fueconorg-3370	56	323	model	model	NOUN
fueconorg-3370	56	324	(	(	PUNCT
fueconorg-3370	56	325	sao	sao	PROPN
fueconorg-3370	56	326	)	)	PUNCT
fueconorg-3370	56	327	development	development	NOUN
fueconorg-3370	56	328	of	of	ADP
fueconorg-3370	56	329	integrated	integrate	VERB
fueconorg-3370	56	330	approach	approach	NOUN
fueconorg-3370	56	331	portugal	portugal	PROPN
fueconorg-3370	56	332	1933	1933	NUM
fueconorg-3370	56	333	court	court	NOUN
fueconorg-3370	56	334	of	of	ADP
fueconorg-3370	56	335	audit	audit	NOUN
fueconorg-3370	56	336	(	(	PUNCT
fueconorg-3370	56	337	coa	coa	NOUN
fueconorg-3370	56	338	)	)	PUNCT
fueconorg-3370	56	339	dominant	dominant	ADJ
fueconorg-3370	56	340	compliance	compliance	NOUN
fueconorg-3370	56	341	audit	audit	NOUN
fueconorg-3370	56	342	,	,	PUNCT
fueconorg-3370	56	343	court	court	NOUN
fueconorg-3370	56	344	activity	activity	NOUN
fueconorg-3370	56	345	romania	romania	PROPN
fueconorg-3370	56	346	1864	1864	NUM
fueconorg-3370	56	347	court	court	NOUN
fueconorg-3370	56	348	of	of	ADP
fueconorg-3370	56	349	audit	audit	NOUN
fueconorg-3370	56	350	(	(	PUNCT
fueconorg-3370	56	351	coa	coa	NOUN
fueconorg-3370	56	352	)	)	PUNCT
fueconorg-3370	56	353	court	court	NOUN
fueconorg-3370	56	354	activity	activity	NOUN
fueconorg-3370	56	355	,	,	PUNCT
fueconorg-3370	56	356	integrated	integrate	VERB
fueconorg-3370	56	357	approach	approach	NOUN
fueconorg-3370	56	358	,	,	PUNCT
fueconorg-3370	56	359	development	development	NOUN
fueconorg-3370	56	360	of	of	ADP
fueconorg-3370	56	361	performance	performance	NOUN
fueconorg-3370	56	362	audit	audit	NOUN
fueconorg-3370	56	363	slovakia	slovakia	PROPN
fueconorg-3370	56	364	1993	1993	NUM
fueconorg-3370	56	365	collegial	collegial	ADJ
fueconorg-3370	56	366	body	body	NOUN
fueconorg-3370	56	367	model	model	NOUN
fueconorg-3370	56	368	(	(	PUNCT
fueconorg-3370	56	369	sao	sao	PROPN
fueconorg-3370	56	370	)	)	PUNCT
fueconorg-3370	56	371	development	development	NOUN
fueconorg-3370	56	372	of	of	ADP
fueconorg-3370	56	373	integrated	integrate	VERB
fueconorg-3370	56	374	approach	approach	NOUN
fueconorg-3370	56	375	slovenia	slovenia	PROPN
fueconorg-3370	56	376	1994	1994	NUM
fueconorg-3370	56	377	court	court	NOUN
fueconorg-3370	56	378	of	of	ADP
fueconorg-3370	56	379	audit	audit	NOUN
fueconorg-3370	56	380	(	(	PUNCT
fueconorg-3370	56	381	coa	coa	NOUN
fueconorg-3370	56	382	)	)	PUNCT
fueconorg-3370	56	383	court	court	NOUN
fueconorg-3370	56	384	activity	activity	NOUN
fueconorg-3370	56	385	,	,	PUNCT
fueconorg-3370	56	386	integrated	integrate	VERB
fueconorg-3370	56	387	approach	approach	NOUN
fueconorg-3370	56	388	,	,	PUNCT
fueconorg-3370	56	389	development	development	NOUN
fueconorg-3370	56	390	of	of	ADP
fueconorg-3370	56	391	performance	performance	NOUN
fueconorg-3370	56	392	audit	audit	NOUN
fueconorg-3370	56	393	spain	spain	PROPN
fueconorg-3370	56	394	1436	1436	NUM
fueconorg-3370	56	395	court	court	NOUN
fueconorg-3370	56	396	of	of	ADP
fueconorg-3370	56	397	audit	audit	NOUN
fueconorg-3370	56	398	(	(	PUNCT
fueconorg-3370	56	399	coa	coa	NOUN
fueconorg-3370	56	400	)	)	PUNCT
fueconorg-3370	56	401	dominant	dominant	ADJ
fueconorg-3370	56	402	compliance	compliance	NOUN
fueconorg-3370	56	403	audit	audit	NOUN
fueconorg-3370	56	404	,	,	PUNCT
fueconorg-3370	56	405	judicial	judicial	ADJ
fueconorg-3370	56	406	activity	activity	NOUN
fueconorg-3370	56	407	sweden	sweden	PROPN
fueconorg-3370	56	408	1651	1651	NUM
fueconorg-3370	56	409	collegial	collegial	ADJ
fueconorg-3370	56	410	body	body	NOUN
fueconorg-3370	56	411	model	model	NOUN
fueconorg-3370	56	412	(	(	PUNCT
fueconorg-3370	56	413	nao	nao	NOUN
fueconorg-3370	56	414	)	)	PUNCT
fueconorg-3370	56	415	development	development	NOUN
fueconorg-3370	56	416	of	of	ADP
fueconorg-3370	56	417	integrated	integrate	VERB
fueconorg-3370	56	418	approach	approach	NOUN
fueconorg-3370	56	419	great	great	ADJ
fueconorg-3370	56	420	britain	britain	PROPN
fueconorg-3370	56	421	1314	1314	NUM
fueconorg-3370	56	422	monocratic	monocratic	PROPN
fueconorg-3370	56	423	office	office	NOUN
fueconorg-3370	56	424	model	model	NOUN
fueconorg-3370	56	425	(	(	PUNCT
fueconorg-3370	56	426	nao	nao	NOUN
fueconorg-3370	56	427	)	)	PUNCT
fueconorg-3370	56	428	focus	focus	NOUN
fueconorg-3370	56	429	on	on	ADP
fueconorg-3370	56	430	financial	financial	ADJ
fueconorg-3370	56	431	audit	audit	NOUN
fueconorg-3370	56	432	,	,	PUNCT
fueconorg-3370	56	433	integrated	integrate	VERB
fueconorg-3370	56	434	approach	approach	NOUN
fueconorg-3370	56	435	croatia	croatia	X
fueconorg-3370	56	436	1993	1993	NUM
fueconorg-3370	56	437	collegial	collegial	ADJ
fueconorg-3370	56	438	body	body	NOUN
fueconorg-3370	56	439	model	model	NOUN
fueconorg-3370	56	440	(	(	PUNCT
fueconorg-3370	56	441	sao	sao	PROPN
fueconorg-3370	56	442	)	)	PUNCT
fueconorg-3370	56	443	development	development	NOUN
fueconorg-3370	56	444	of	of	ADP
fueconorg-3370	56	445	integrated	integrated	ADJ
fueconorg-3370	56	446	approach	approach	NOUN
fueconorg-3370	56	447	,	,	PUNCT
fueconorg-3370	56	448	development	development	NOUN
fueconorg-3370	56	449	of	of	ADP
fueconorg-3370	56	450	performance	performance	NOUN
fueconorg-3370	56	451	audit	audit	NOUN
fueconorg-3370	56	452	source	source	NOUN
fueconorg-3370	56	453	:	:	PUNCT
fueconorg-3370	56	454	the	the	DET
fueconorg-3370	56	455	table	table	NOUN
fueconorg-3370	56	456	is	be	AUX
fueconorg-3370	56	457	the	the	DET
fueconorg-3370	56	458	result	result	NOUN
fueconorg-3370	56	459	of	of	ADP
fueconorg-3370	56	460	research	research	NOUN
fueconorg-3370	56	461	according	accord	VERB
fueconorg-3370	56	462	to	to	ADP
fueconorg-3370	56	463	the	the	DET
fueconorg-3370	56	464	pic	pic	NOUN
fueconorg-3370	56	465	compendium	compendium	NOUN
fueconorg-3370	56	466	data	data	PROPN
fueconorg-3370	56	467	,	,	PUNCT
fueconorg-3370	56	468	second	second	ADJ
fueconorg-3370	56	469	edition	edition	NOUN
fueconorg-3370	56	470	,	,	PUNCT
fueconorg-3370	56	471	analysis	analysis	NOUN
fueconorg-3370	56	472	overview	overview	NOUN
fueconorg-3370	56	473	,	,	PUNCT
fueconorg-3370	56	474	2014	2014	NUM
fueconorg-3370	56	475	(	(	PUNCT
fueconorg-3370	56	476	bonić	bonić	VERB
fueconorg-3370	56	477	,	,	PUNCT
fueconorg-3370	56	478	đorđević	đorđević	NUM
fueconorg-3370	56	479	,	,	PUNCT
fueconorg-3370	56	480	2017	2017	NUM
fueconorg-3370	56	481	)	)	PUNCT
fueconorg-3370	56	482	2	2	NUM
fueconorg-3370	56	483	.	.	PUNCT
fueconorg-3370	57	1	the	the	DET
fueconorg-3370	57	2	development	development	NOUN
fueconorg-3370	57	3	of	of	ADP
fueconorg-3370	57	4	public	public	ADJ
fueconorg-3370	57	5	-	-	PUNCT
fueconorg-3370	57	6	sector	sector	NOUN
fueconorg-3370	57	7	internal	internal	ADJ
fueconorg-3370	57	8	audit	audit	NOUN
fueconorg-3370	57	9	consulting	consulting	NOUN
fueconorg-3370	57	10	services	service	NOUN
fueconorg-3370	57	11	with	with	ADP
fueconorg-3370	57	12	the	the	DET
fueconorg-3370	57	13	aim	aim	NOUN
fueconorg-3370	57	14	of	of	ADP
fueconorg-3370	57	15	improving	improve	VERB
fueconorg-3370	57	16	public	public	ADJ
fueconorg-3370	57	17	fund	fund	NOUN
fueconorg-3370	57	18	management	management	NOUN
fueconorg-3370	57	19	in	in	ADP
fueconorg-3370	57	20	eu	eu	PROPN
fueconorg-3370	57	21	countries	country	NOUN
fueconorg-3370	57	22	for	for	ADP
fueconorg-3370	57	23	the	the	DET
fueconorg-3370	57	24	purpose	purpose	NOUN
fueconorg-3370	57	25	of	of	ADP
fueconorg-3370	57	26	more	more	ADV
fueconorg-3370	57	27	efficient	efficient	ADJ
fueconorg-3370	57	28	functioning	functioning	NOUN
fueconorg-3370	57	29	of	of	ADP
fueconorg-3370	57	30	the	the	DET
fueconorg-3370	57	31	public	public	ADJ
fueconorg-3370	57	32	sector	sector	NOUN
fueconorg-3370	57	33	,	,	PUNCT
fueconorg-3370	57	34	it	it	PRON
fueconorg-3370	57	35	is	be	AUX
fueconorg-3370	57	36	justified	justify	VERB
fueconorg-3370	57	37	that	that	SCONJ
fueconorg-3370	57	38	both	both	CCONJ
fueconorg-3370	57	39	the	the	DET
fueconorg-3370	57	40	state	state	NOUN
fueconorg-3370	57	41	and	and	CCONJ
fueconorg-3370	57	42	professional	professional	ADJ
fueconorg-3370	57	43	community	community	NOUN
fueconorg-3370	57	44	insist	insist	VERB
fueconorg-3370	57	45	on	on	ADP
fueconorg-3370	57	46	the	the	DET
fueconorg-3370	57	47	“	"	PUNCT
fueconorg-3370	57	48	consistent	consistent	ADJ
fueconorg-3370	57	49	implementation	implementation	NOUN
fueconorg-3370	57	50	of	of	ADP
fueconorg-3370	57	51	managerial	managerial	ADJ
fueconorg-3370	57	52	accountability	accountability	NOUN
fueconorg-3370	57	53	and	and	CCONJ
fueconorg-3370	57	54	the	the	DET
fueconorg-3370	57	55	development	development	NOUN
fueconorg-3370	57	56	of	of	ADP
fueconorg-3370	57	57	the	the	DET
fueconorg-3370	57	58	role	role	NOUN
fueconorg-3370	57	59	of	of	ADP
fueconorg-3370	57	60	executives	executive	NOUN
fueconorg-3370	57	61	and	and	CCONJ
fueconorg-3370	57	62	accountants	accountant	NOUN
fueconorg-3370	57	63	”	"	PUNCT
fueconorg-3370	57	64	(	(	PUNCT
fueconorg-3370	57	65	borović	borović	PROPN
fueconorg-3370	57	66	,	,	PUNCT
fueconorg-3370	57	67	zakić	zakić	NOUN
fueconorg-3370	57	68	,	,	PUNCT
fueconorg-3370	57	69	2013	2013	NUM
fueconorg-3370	57	70	)	)	PUNCT
fueconorg-3370	57	71	.	.	PUNCT
fueconorg-3370	58	1	particular	particular	ADJ
fueconorg-3370	58	2	contribution	contribution	NOUN
fueconorg-3370	58	3	to	to	ADP
fueconorg-3370	58	4	this	this	PRON
fueconorg-3370	58	5	comes	come	VERB
fueconorg-3370	58	6	from	from	ADP
fueconorg-3370	58	7	the	the	DET
fueconorg-3370	58	8	well	well	ADV
fueconorg-3370	58	9	-	-	PUNCT
fueconorg-3370	58	10	organized	organize	VERB
fueconorg-3370	58	11	public	public	ADJ
fueconorg-3370	58	12	internal	internal	ADJ
fueconorg-3370	58	13	control	control	NOUN
fueconorg-3370	58	14	in	in	ADP
fueconorg-3370	58	15	the	the	DET
fueconorg-3370	58	16	public	public	ADJ
fueconorg-3370	58	17	sector	sector	NOUN
fueconorg-3370	58	18	(	(	PUNCT
fueconorg-3370	58	19	internal	internal	ADJ
fueconorg-3370	58	20	control	control	NOUN
fueconorg-3370	58	21	and	and	CCONJ
fueconorg-3370	58	22	internal	internal	ADJ
fueconorg-3370	58	23	audit	audit	NOUN
fueconorg-3370	58	24	)	)	PUNCT
fueconorg-3370	59	1	62	62	NUM
fueconorg-3370	59	2	lj	lj	NOUN
fueconorg-3370	59	3	.	.	PUNCT
fueconorg-3370	59	4	bonić	bonić	PROPN
fueconorg-3370	59	5	,	,	PUNCT
fueconorg-3370	59	6	d.	d.	PROPN
fueconorg-3370	59	7	jakšić	jakšić	PROPN
fueconorg-3370	59	8	,	,	PUNCT
fueconorg-3370	60	1	k.	k.	PROPN
fueconorg-3370	60	2	mijić	mijić	PROPN
fueconorg-3370	60	3	public	public	ADJ
fueconorg-3370	60	4	internal	internal	ADJ
fueconorg-3370	60	5	control	control	NOUN
fueconorg-3370	60	6	in	in	ADP
fueconorg-3370	60	7	public	public	ADJ
fueconorg-3370	60	8	sector	sector	NOUN
fueconorg-3370	60	9	entities	entity	NOUN
fueconorg-3370	60	10	should	should	AUX
fueconorg-3370	60	11	help	help	VERB
fueconorg-3370	60	12	and	and	CCONJ
fueconorg-3370	60	13	support	support	VERB
fueconorg-3370	60	14	the	the	DET
fueconorg-3370	60	15	improvement	improvement	NOUN
fueconorg-3370	60	16	of	of	ADP
fueconorg-3370	60	17	the	the	DET
fueconorg-3370	60	18	management	management	NOUN
fueconorg-3370	60	19	function	function	NOUN
fueconorg-3370	60	20	:	:	PUNCT
fueconorg-3370	60	21	improving	improve	VERB
fueconorg-3370	60	22	the	the	DET
fueconorg-3370	60	23	management	management	NOUN
fueconorg-3370	60	24	system	system	NOUN
fueconorg-3370	60	25	and	and	CCONJ
fueconorg-3370	60	26	improving	improve	VERB
fueconorg-3370	60	27	operational	operational	ADJ
fueconorg-3370	60	28	performance	performance	NOUN
fueconorg-3370	60	29	(	(	PUNCT
fueconorg-3370	60	30	bonić	bonić	VERB
fueconorg-3370	60	31	,	,	PUNCT
fueconorg-3370	60	32	2016	2016	NUM
fueconorg-3370	60	33	)	)	PUNCT
fueconorg-3370	60	34	.	.	PUNCT
fueconorg-3370	61	1	improving	improve	VERB
fueconorg-3370	61	2	the	the	DET
fueconorg-3370	61	3	management	management	NOUN
fueconorg-3370	61	4	function	function	NOUN
fueconorg-3370	61	5	should	should	AUX
fueconorg-3370	61	6	ensure	ensure	VERB
fueconorg-3370	61	7	secure	secure	ADJ
fueconorg-3370	61	8	functioning	functioning	NOUN
fueconorg-3370	61	9	of	of	ADP
fueconorg-3370	61	10	the	the	DET
fueconorg-3370	61	11	public	public	ADJ
fueconorg-3370	61	12	sector	sector	NOUN
fueconorg-3370	61	13	,	,	PUNCT
fueconorg-3370	61	14	through	through	ADP
fueconorg-3370	61	15	the	the	DET
fueconorg-3370	61	16	protection	protection	NOUN
fueconorg-3370	61	17	of	of	ADP
fueconorg-3370	61	18	business	business	NOUN
fueconorg-3370	61	19	sustainability	sustainability	NOUN
fueconorg-3370	61	20	(	(	PUNCT
fueconorg-3370	61	21	going	go	VERB
fueconorg-3370	61	22	concern	concern	NOUN
fueconorg-3370	61	23	principle	principle	NOUN
fueconorg-3370	61	24	)	)	PUNCT
fueconorg-3370	61	25	and	and	CCONJ
fueconorg-3370	61	26	the	the	DET
fueconorg-3370	61	27	maintenance	maintenance	NOUN
fueconorg-3370	61	28	of	of	ADP
fueconorg-3370	61	29	the	the	DET
fueconorg-3370	61	30	planned	plan	VERB
fueconorg-3370	61	31	spending	spending	NOUN
fueconorg-3370	61	32	of	of	ADP
fueconorg-3370	61	33	previously	previously	ADV
fueconorg-3370	61	34	allocated	allocate	VERB
fueconorg-3370	61	35	funds	fund	NOUN
fueconorg-3370	61	36	(	(	PUNCT
fueconorg-3370	61	37	principle	principle	NOUN
fueconorg-3370	61	38	of	of	ADP
fueconorg-3370	61	39	budgetary	budgetary	ADJ
fueconorg-3370	61	40	financing	financing	NOUN
fueconorg-3370	61	41	)	)	PUNCT
fueconorg-3370	61	42	.	.	PUNCT
fueconorg-3370	62	1	also	also	ADV
fueconorg-3370	62	2	,	,	PUNCT
fueconorg-3370	62	3	public	public	ADJ
fueconorg-3370	62	4	internal	internal	ADJ
fueconorg-3370	62	5	control	control	NOUN
fueconorg-3370	62	6	in	in	ADP
fueconorg-3370	62	7	public	public	ADJ
fueconorg-3370	62	8	sector	sector	NOUN
fueconorg-3370	62	9	entities	entity	NOUN
fueconorg-3370	62	10	should	should	AUX
fueconorg-3370	62	11	contribute	contribute	VERB
fueconorg-3370	62	12	to	to	ADP
fueconorg-3370	62	13	risk	risk	NOUN
fueconorg-3370	62	14	management	management	NOUN
fueconorg-3370	62	15	(	(	PUNCT
fueconorg-3370	62	16	koning	koning	NOUN
fueconorg-3370	62	17	,	,	PUNCT
fueconorg-3370	62	18	2007	2007	NUM
fueconorg-3370	62	19	)	)	PUNCT
fueconorg-3370	62	20	,	,	PUNCT
fueconorg-3370	62	21	risks	risk	NOUN
fueconorg-3370	62	22	most	most	ADV
fueconorg-3370	62	23	often	often	ADV
fueconorg-3370	62	24	occurring	occur	VERB
fueconorg-3370	62	25	as	as	ADP
fueconorg-3370	62	26	:	:	PUNCT
fueconorg-3370	62	27	misuse	misuse	NOUN
fueconorg-3370	62	28	of	of	ADP
fueconorg-3370	62	29	financial	financial	ADJ
fueconorg-3370	62	30	,	,	PUNCT
fueconorg-3370	62	31	personnel	personnel	NOUN
fueconorg-3370	62	32	,	,	PUNCT
fueconorg-3370	62	33	and	and	CCONJ
fueconorg-3370	62	34	technical	technical	ADJ
fueconorg-3370	62	35	resources	resource	NOUN
fueconorg-3370	62	36	;	;	PUNCT
fueconorg-3370	62	37	failure	failure	NOUN
fueconorg-3370	62	38	to	to	PART
fueconorg-3370	62	39	implement	implement	VERB
fueconorg-3370	62	40	budget	budget	NOUN
fueconorg-3370	62	41	policy	policy	NOUN
fueconorg-3370	62	42	decisions	decision	NOUN
fueconorg-3370	62	43	in	in	ADP
fueconorg-3370	62	44	a	a	DET
fueconorg-3370	62	45	regular	regular	ADJ
fueconorg-3370	62	46	and	and	CCONJ
fueconorg-3370	62	47	effective	effective	ADJ
fueconorg-3370	62	48	manner	manner	NOUN
fueconorg-3370	62	49	;	;	PUNCT
fueconorg-3370	62	50	fraud	fraud	NOUN
fueconorg-3370	62	51	and	and	CCONJ
fueconorg-3370	62	52	errors	error	NOUN
fueconorg-3370	62	53	;	;	PUNCT
fueconorg-3370	62	54	inadequate	inadequate	ADJ
fueconorg-3370	62	55	accounting	accounting	NOUN
fueconorg-3370	62	56	records	record	NOUN
fueconorg-3370	62	57	;	;	PUNCT
fueconorg-3370	62	58	failure	failure	NOUN
fueconorg-3370	62	59	to	to	PART
fueconorg-3370	62	60	provide	provide	VERB
fueconorg-3370	62	61	timely	timely	ADJ
fueconorg-3370	62	62	and	and	CCONJ
fueconorg-3370	62	63	reliable	reliable	ADJ
fueconorg-3370	62	64	information	information	NOUN
fueconorg-3370	62	65	on	on	ADP
fueconorg-3370	62	66	the	the	DET
fueconorg-3370	62	67	management	management	NOUN
fueconorg-3370	62	68	of	of	ADP
fueconorg-3370	62	69	finances	finance	NOUN
fueconorg-3370	62	70	and	and	CCONJ
fueconorg-3370	62	71	resources	resource	NOUN
fueconorg-3370	62	72	(	(	PUNCT
fueconorg-3370	62	73	see	see	VERB
fueconorg-3370	62	74	more	more	ADJ
fueconorg-3370	62	75	in	in	ADP
fueconorg-3370	62	76	:	:	PUNCT
fueconorg-3370	62	77	akrap	akrap	VERB
fueconorg-3370	62	78	et	et	PROPN
fueconorg-3370	62	79	al	al	PROPN
fueconorg-3370	62	80	.	.	PROPN
fueconorg-3370	62	81	,	,	PUNCT
fueconorg-3370	62	82	2009	2009	NUM
fueconorg-3370	62	83	)	)	PUNCT
fueconorg-3370	62	84	.	.	PUNCT
fueconorg-3370	63	1	risk	risk	NOUN
fueconorg-3370	63	2	management	management	NOUN
fueconorg-3370	63	3	is	be	AUX
fueconorg-3370	63	4	a	a	DET
fueconorg-3370	63	5	process	process	NOUN
fueconorg-3370	63	6	of	of	ADP
fueconorg-3370	63	7	identifying	identify	VERB
fueconorg-3370	63	8	,	,	PUNCT
fueconorg-3370	63	9	assessing	assess	VERB
fueconorg-3370	63	10	,	,	PUNCT
fueconorg-3370	63	11	and	and	CCONJ
fueconorg-3370	63	12	controlling	control	VERB
fueconorg-3370	63	13	risks	risk	NOUN
fueconorg-3370	63	14	in	in	ADP
fueconorg-3370	63	15	order	order	NOUN
fueconorg-3370	63	16	to	to	PART
fueconorg-3370	63	17	provide	provide	VERB
fueconorg-3370	63	18	reasonable	reasonable	ADJ
fueconorg-3370	63	19	assurance	assurance	NOUN
fueconorg-3370	63	20	of	of	ADP
fueconorg-3370	63	21	the	the	DET
fueconorg-3370	63	22	achievement	achievement	NOUN
fueconorg-3370	63	23	of	of	ADP
fueconorg-3370	63	24	the	the	DET
fueconorg-3370	63	25	organization	organization	NOUN
fueconorg-3370	63	26	’s	’s	PART
fueconorg-3370	63	27	objectives	objective	NOUN
fueconorg-3370	63	28	.	.	PUNCT
fueconorg-3370	64	1	internal	internal	ADJ
fueconorg-3370	64	2	audit	audit	NOUN
fueconorg-3370	64	3	in	in	ADP
fueconorg-3370	64	4	the	the	DET
fueconorg-3370	64	5	public	public	ADJ
fueconorg-3370	64	6	sector	sector	NOUN
fueconorg-3370	64	7	,	,	PUNCT
fueconorg-3370	64	8	in	in	ADP
fueconorg-3370	64	9	the	the	DET
fueconorg-3370	64	10	context	context	NOUN
fueconorg-3370	64	11	of	of	ADP
fueconorg-3370	64	12	providing	provide	VERB
fueconorg-3370	64	13	support	support	NOUN
fueconorg-3370	64	14	to	to	ADP
fueconorg-3370	64	15	the	the	DET
fueconorg-3370	64	16	top	top	ADJ
fueconorg-3370	64	17	management	management	NOUN
fueconorg-3370	64	18	in	in	ADP
fueconorg-3370	64	19	governance	governance	NOUN
fueconorg-3370	64	20	,	,	PUNCT
fueconorg-3370	64	21	provides	provide	VERB
fueconorg-3370	64	22	:	:	PUNCT
fueconorg-3370	64	23	a	a	X
fueconorg-3370	64	24	)	)	PUNCT
fueconorg-3370	64	25	assurance	assurance	NOUN
fueconorg-3370	64	26	services	service	NOUN
fueconorg-3370	64	27	on	on	ADP
fueconorg-3370	64	28	the	the	DET
fueconorg-3370	64	29	adequacy	adequacy	NOUN
fueconorg-3370	64	30	of	of	ADP
fueconorg-3370	64	31	risk	risk	NOUN
fueconorg-3370	64	32	management	management	NOUN
fueconorg-3370	64	33	,	,	PUNCT
fueconorg-3370	64	34	internal	internal	ADJ
fueconorg-3370	64	35	control	control	NOUN
fueconorg-3370	64	36	,	,	PUNCT
fueconorg-3370	64	37	and	and	CCONJ
fueconorg-3370	64	38	governance	governance	NOUN
fueconorg-3370	64	39	processes	process	NOUN
fueconorg-3370	64	40	of	of	ADP
fueconorg-3370	64	41	the	the	DET
fueconorg-3370	64	42	public	public	ADJ
fueconorg-3370	64	43	sector	sector	NOUN
fueconorg-3370	64	44	entities	entity	NOUN
fueconorg-3370	64	45	in	in	ADP
fueconorg-3370	64	46	achieving	achieve	VERB
fueconorg-3370	64	47	the	the	DET
fueconorg-3370	64	48	set	set	NOUN
fueconorg-3370	64	49	goals	goal	NOUN
fueconorg-3370	64	50	,	,	PUNCT
fueconorg-3370	64	51	b	b	NOUN
fueconorg-3370	64	52	)	)	PUNCT
fueconorg-3370	64	53	consulting	consulting	NOUN
fueconorg-3370	64	54	services	service	NOUN
fueconorg-3370	64	55	consisting	consist	VERB
fueconorg-3370	64	56	of	of	ADP
fueconorg-3370	64	57	recommendations	recommendation	NOUN
fueconorg-3370	64	58	,	,	PUNCT
fueconorg-3370	64	59	guidance	guidance	NOUN
fueconorg-3370	64	60	,	,	PUNCT
fueconorg-3370	64	61	training	training	NOUN
fueconorg-3370	64	62	,	,	PUNCT
fueconorg-3370	64	63	assistance	assistance	NOUN
fueconorg-3370	64	64	,	,	PUNCT
fueconorg-3370	64	65	and	and	CCONJ
fueconorg-3370	64	66	other	other	ADJ
fueconorg-3370	64	67	services	service	NOUN
fueconorg-3370	64	68	in	in	ADP
fueconorg-3370	64	69	order	order	NOUN
fueconorg-3370	64	70	to	to	PART
fueconorg-3370	64	71	increase	increase	VERB
fueconorg-3370	64	72	the	the	DET
fueconorg-3370	64	73	value	value	NOUN
fueconorg-3370	64	74	and	and	CCONJ
fueconorg-3370	64	75	improve	improve	VERB
fueconorg-3370	64	76	the	the	DET
fueconorg-3370	64	77	entity	entity	NOUN
fueconorg-3370	64	78	management	management	NOUN
fueconorg-3370	64	79	and	and	CCONJ
fueconorg-3370	64	80	internal	internal	ADJ
fueconorg-3370	64	81	control	control	NOUN
fueconorg-3370	64	82	processes	process	NOUN
fueconorg-3370	64	83	.	.	PUNCT
fueconorg-3370	65	1	trends	trend	NOUN
fueconorg-3370	65	2	in	in	ADP
fueconorg-3370	65	3	the	the	DET
fueconorg-3370	65	4	development	development	NOUN
fueconorg-3370	65	5	of	of	ADP
fueconorg-3370	65	6	internal	internal	ADJ
fueconorg-3370	65	7	audit	audit	NOUN
fueconorg-3370	65	8	within	within	ADP
fueconorg-3370	65	9	the	the	DET
fueconorg-3370	65	10	pic	pic	NOUN
fueconorg-3370	65	11	system	system	NOUN
fueconorg-3370	65	12	in	in	ADP
fueconorg-3370	65	13	eu	eu	PROPN
fueconorg-3370	65	14	countries	country	NOUN
fueconorg-3370	65	15	(	(	PUNCT
fueconorg-3370	65	16	regardless	regardless	ADV
fueconorg-3370	65	17	of	of	ADP
fueconorg-3370	65	18	whether	whether	SCONJ
fueconorg-3370	65	19	it	it	PRON
fueconorg-3370	65	20	develops	develop	VERB
fueconorg-3370	65	21	as	as	ADP
fueconorg-3370	65	22	a	a	DET
fueconorg-3370	65	23	specific	specific	ADJ
fueconorg-3370	65	24	pic	pic	NOUN
fueconorg-3370	65	25	system	system	NOUN
fueconorg-3370	65	26	or	or	CCONJ
fueconorg-3370	65	27	a	a	DET
fueconorg-3370	65	28	pifc	pifc	NOUN
fueconorg-3370	65	29	system	system	NOUN
fueconorg-3370	65	30	)	)	PUNCT
fueconorg-3370	65	31	are	be	AUX
fueconorg-3370	65	32	the	the	DET
fueconorg-3370	65	33	following	follow	VERB
fueconorg-3370	65	34	(	(	PUNCT
fueconorg-3370	65	35	compendium	compendium	NOUN
fueconorg-3370	65	36	of	of	ADP
fueconorg-3370	65	37	the	the	DET
fueconorg-3370	65	38	public	public	ADJ
fueconorg-3370	65	39	internal	internal	ADJ
fueconorg-3370	65	40	control	control	NOUN
fueconorg-3370	65	41	systems	system	NOUN
fueconorg-3370	65	42	in	in	ADP
fueconorg-3370	65	43	the	the	DET
fueconorg-3370	65	44	eu	eu	PROPN
fueconorg-3370	65	45	member	member	NOUN
fueconorg-3370	65	46	states	state	NOUN
fueconorg-3370	65	47	,	,	PUNCT
fueconorg-3370	65	48	2012	2012	NUM
fueconorg-3370	65	49	;	;	PUNCT
fueconorg-3370	65	50	pic	pic	NOUN
fueconorg-3370	65	51	compendium	compendium	NOUN
fueconorg-3370	65	52	,	,	PUNCT
fueconorg-3370	65	53	2014	2014	NUM
fueconorg-3370	65	54	):	):	PUNCT
fueconorg-3370	65	55			VERB
fueconorg-3370	65	56	the	the	DET
fueconorg-3370	65	57	trend	trend	NOUN
fueconorg-3370	65	58	of	of	ADP
fueconorg-3370	65	59	decentralization	decentralization	NOUN
fueconorg-3370	65	60	of	of	ADP
fueconorg-3370	65	61	pubic	pubic	ADJ
fueconorg-3370	65	62	internal	internal	ADJ
fueconorg-3370	65	63	control	control	NOUN
fueconorg-3370	65	64	and	and	CCONJ
fueconorg-3370	65	65	the	the	DET
fueconorg-3370	65	66	connection	connection	NOUN
fueconorg-3370	65	67	and	and	CCONJ
fueconorg-3370	65	68	harmonization	harmonization	NOUN
fueconorg-3370	65	69	of	of	ADP
fueconorg-3370	65	70	its	its	PRON
fueconorg-3370	65	71	elements	element	NOUN
fueconorg-3370	65	72	since	since	SCONJ
fueconorg-3370	65	73	the	the	DET
fueconorg-3370	65	74	beginning	beginning	NOUN
fueconorg-3370	65	75	of	of	ADP
fueconorg-3370	65	76	the	the	DET
fueconorg-3370	65	77	21	21	NUM
fueconorg-3370	65	78	st	st	PROPN
fueconorg-3370	65	79	century	century	NOUN
fueconorg-3370	65	80	,	,	PUNCT
fueconorg-3370	65	81	most	most	ADJ
fueconorg-3370	65	82	of	of	ADP
fueconorg-3370	65	83	the	the	DET
fueconorg-3370	65	84	current	current	ADJ
fueconorg-3370	65	85	28	28	NUM
fueconorg-3370	65	86	eu	eu	PROPN
fueconorg-3370	65	87	countries	country	NOUN
fueconorg-3370	65	88	have	have	AUX
fueconorg-3370	65	89	been	be	AUX
fueconorg-3370	65	90	engaged	engage	VERB
fueconorg-3370	65	91	in	in	ADP
fueconorg-3370	65	92	the	the	DET
fueconorg-3370	65	93	modernization	modernization	NOUN
fueconorg-3370	65	94	of	of	ADP
fueconorg-3370	65	95	the	the	DET
fueconorg-3370	65	96	control	control	NOUN
fueconorg-3370	65	97	environment	environment	NOUN
fueconorg-3370	65	98	in	in	ADP
fueconorg-3370	65	99	the	the	DET
fueconorg-3370	65	100	public	public	ADJ
fueconorg-3370	65	101	sector	sector	NOUN
fueconorg-3370	65	102	(	(	PUNCT
fueconorg-3370	65	103	compendium	compendium	NOUN
fueconorg-3370	65	104	of	of	ADP
fueconorg-3370	65	105	the	the	DET
fueconorg-3370	65	106	public	public	ADJ
fueconorg-3370	65	107	internal	internal	ADJ
fueconorg-3370	65	108	control	control	NOUN
fueconorg-3370	65	109	systems	system	NOUN
fueconorg-3370	65	110	in	in	ADP
fueconorg-3370	65	111	the	the	DET
fueconorg-3370	65	112	eu	eu	PROPN
fueconorg-3370	65	113	member	member	NOUN
fueconorg-3370	65	114	states	state	NOUN
fueconorg-3370	65	115	,	,	PUNCT
fueconorg-3370	65	116	2012	2012	NUM
fueconorg-3370	65	117	)	)	PUNCT
fueconorg-3370	65	118	.	.	PUNCT
fueconorg-3370	66	1	some	some	DET
fueconorg-3370	66	2	countries	country	NOUN
fueconorg-3370	66	3	have	have	VERB
fueconorg-3370	66	4	special	special	ADJ
fueconorg-3370	66	5	internal	internal	ADJ
fueconorg-3370	66	6	control	control	NOUN
fueconorg-3370	66	7	institutions	institution	NOUN
fueconorg-3370	66	8	,	,	PUNCT
fueconorg-3370	66	9	independent	independent	ADJ
fueconorg-3370	66	10	of	of	ADP
fueconorg-3370	66	11	public	public	ADJ
fueconorg-3370	66	12	sector	sector	NOUN
fueconorg-3370	66	13	entities	entity	NOUN
fueconorg-3370	66	14	(	(	PUNCT
fueconorg-3370	66	15	strong	strong	ADJ
fueconorg-3370	66	16	public	public	ADJ
fueconorg-3370	66	17	internal	internal	ADJ
fueconorg-3370	66	18	control	control	NOUN
fueconorg-3370	66	19	centralization	centralization	NOUN
fueconorg-3370	66	20	)	)	PUNCT
fueconorg-3370	66	21	,	,	PUNCT
fueconorg-3370	66	22	such	such	ADJ
fueconorg-3370	66	23	as	as	ADP
fueconorg-3370	66	24	intervención	intervención	PROPN
fueconorg-3370	66	25	general	general	ADJ
fueconorg-3370	66	26	de	de	X
fueconorg-3370	66	27	la	la	PROPN
fueconorg-3370	66	28	administración	administración	PROPN
fueconorg-3370	66	29	del	del	PROPN
fueconorg-3370	66	30	estado	estado	PROPN
fueconorg-3370	66	31	(	(	PUNCT
fueconorg-3370	66	32	igae	igae	PROPN
fueconorg-3370	66	33	)	)	PUNCT
fueconorg-3370	66	34	in	in	ADP
fueconorg-3370	66	35	spain	spain	PROPN
fueconorg-3370	66	36	,	,	PUNCT
fueconorg-3370	66	37	or	or	CCONJ
fueconorg-3370	66	38	inspection	inspection	NOUN
fueconorg-3370	66	39	générale	générale	X
fueconorg-3370	66	40	des	des	X
fueconorg-3370	66	41	finances	finance	NOUN
fueconorg-3370	66	42	in	in	ADP
fueconorg-3370	66	43	luxembourg	luxembourg	PROPN
fueconorg-3370	66	44	(	(	PUNCT
fueconorg-3370	66	45	compendium	compendium	NOUN
fueconorg-3370	66	46	of	of	ADP
fueconorg-3370	66	47	the	the	DET
fueconorg-3370	66	48	public	public	ADJ
fueconorg-3370	66	49	internal	internal	ADJ
fueconorg-3370	66	50	control	control	NOUN
fueconorg-3370	66	51	systems	system	NOUN
fueconorg-3370	66	52	in	in	ADP
fueconorg-3370	66	53	the	the	DET
fueconorg-3370	66	54	eu	eu	PROPN
fueconorg-3370	66	55	member	member	NOUN
fueconorg-3370	66	56	states	state	NOUN
fueconorg-3370	66	57	,	,	PUNCT
fueconorg-3370	66	58	2012	2012	NUM
fueconorg-3370	66	59	)	)	PUNCT
fueconorg-3370	66	60	.	.	PUNCT
fueconorg-3370	67	1	a	a	DET
fueconorg-3370	67	2	large	large	ADJ
fueconorg-3370	67	3	number	number	NOUN
fueconorg-3370	67	4	of	of	ADP
fueconorg-3370	67	5	eu	eu	PROPN
fueconorg-3370	67	6	countries	country	NOUN
fueconorg-3370	67	7	(	(	PUNCT
fueconorg-3370	67	8	germany	germany	PROPN
fueconorg-3370	67	9	,	,	PUNCT
fueconorg-3370	67	10	the	the	DET
fueconorg-3370	67	11	netherlands	netherlands	PROPN
fueconorg-3370	67	12	,	,	PUNCT
fueconorg-3370	67	13	sweden	sweden	PROPN
fueconorg-3370	67	14	,	,	PUNCT
fueconorg-3370	67	15	great	great	ADJ
fueconorg-3370	67	16	britain	britain	PROPN
fueconorg-3370	67	17	,	,	PUNCT
fueconorg-3370	67	18	the	the	DET
fueconorg-3370	67	19	13	13	NUM
fueconorg-3370	67	20	new	new	ADJ
fueconorg-3370	67	21	eu	eu	PROPN
fueconorg-3370	67	22	member	member	NOUN
fueconorg-3370	67	23	states	states	PROPN
fueconorg-3370	67	24	)	)	PUNCT
fueconorg-3370	67	25	consider	consider	VERB
fueconorg-3370	67	26	that	that	SCONJ
fueconorg-3370	67	27	public	public	ADJ
fueconorg-3370	67	28	sector	sector	NOUN
fueconorg-3370	67	29	entities	entity	NOUN
fueconorg-3370	67	30	need	need	VERB
fueconorg-3370	67	31	to	to	PART
fueconorg-3370	67	32	build	build	VERB
fueconorg-3370	67	33	a	a	DET
fueconorg-3370	67	34	public	public	ADJ
fueconorg-3370	67	35	internal	internal	ADJ
fueconorg-3370	67	36	control	control	NOUN
fueconorg-3370	67	37	system	system	NOUN
fueconorg-3370	67	38	within	within	ADP
fueconorg-3370	67	39	their	their	PRON
fueconorg-3370	67	40	internal	internal	ADJ
fueconorg-3370	67	41	management	management	NOUN
fueconorg-3370	67	42	process	process	NOUN
fueconorg-3370	67	43	.	.	PUNCT
fueconorg-3370	68	1	decentralization	decentralization	NOUN
fueconorg-3370	68	2	of	of	ADP
fueconorg-3370	68	3	public	public	ADJ
fueconorg-3370	68	4	internal	internal	ADJ
fueconorg-3370	68	5	control	control	NOUN
fueconorg-3370	68	6	(	(	PUNCT
fueconorg-3370	68	7	internal	internal	ADJ
fueconorg-3370	68	8	control	control	NOUN
fueconorg-3370	68	9	and	and	CCONJ
fueconorg-3370	68	10	internal	internal	ADJ
fueconorg-3370	68	11	audit	audit	NOUN
fueconorg-3370	68	12	)	)	PUNCT
fueconorg-3370	68	13	should	should	AUX
fueconorg-3370	68	14	ensure	ensure	VERB
fueconorg-3370	68	15	the	the	DET
fueconorg-3370	68	16	improvement	improvement	NOUN
fueconorg-3370	68	17	of	of	ADP
fueconorg-3370	68	18	public	public	ADJ
fueconorg-3370	68	19	fund	fund	NOUN
fueconorg-3370	68	20	management	management	NOUN
fueconorg-3370	68	21	,	,	PUNCT
fueconorg-3370	68	22	greater	great	ADJ
fueconorg-3370	68	23	accountability	accountability	NOUN
fueconorg-3370	68	24	when	when	SCONJ
fueconorg-3370	68	25	spending	spend	VERB
fueconorg-3370	68	26	public	public	ADJ
fueconorg-3370	68	27	funds	fund	NOUN
fueconorg-3370	68	28	,	,	PUNCT
fueconorg-3370	68	29	and	and	CCONJ
fueconorg-3370	68	30	impact	impact	NOUN
fueconorg-3370	68	31	on	on	ADP
fueconorg-3370	68	32	the	the	DET
fueconorg-3370	68	33	prevention	prevention	NOUN
fueconorg-3370	68	34	and	and	CCONJ
fueconorg-3370	68	35	detection	detection	NOUN
fueconorg-3370	68	36	of	of	ADP
fueconorg-3370	68	37	fraud	fraud	NOUN
fueconorg-3370	68	38	and	and	CCONJ
fueconorg-3370	68	39	corruption	corruption	NOUN
fueconorg-3370	68	40	in	in	ADP
fueconorg-3370	68	41	the	the	DET
fueconorg-3370	68	42	public	public	ADJ
fueconorg-3370	68	43	sector	sector	NOUN
fueconorg-3370	68	44	.	.	PUNCT
fueconorg-3370	69	1			X
fueconorg-3370	70	1	internal	internal	ADJ
fueconorg-3370	70	2	audit	audit	NOUN
fueconorg-3370	70	3	in	in	ADP
fueconorg-3370	70	4	the	the	DET
fueconorg-3370	70	5	public	public	ADJ
fueconorg-3370	70	6	sector	sector	NOUN
fueconorg-3370	70	7	–	–	PUNCT
fueconorg-3370	70	8	scope	scope	NOUN
fueconorg-3370	70	9	of	of	ADP
fueconorg-3370	70	10	work	work	NOUN
fueconorg-3370	70	11	,	,	PUNCT
fueconorg-3370	70	12	regulations	regulation	NOUN
fueconorg-3370	70	13	,	,	PUNCT
fueconorg-3370	70	14	organization	organization	NOUN
fueconorg-3370	70	15	for	for	ADP
fueconorg-3370	70	16	most	most	ADJ
fueconorg-3370	70	17	eu	eu	PROPN
fueconorg-3370	70	18	members	member	NOUN
fueconorg-3370	70	19	with	with	ADP
fueconorg-3370	70	20	a	a	DET
fueconorg-3370	70	21	decentralized	decentralize	VERB
fueconorg-3370	70	22	internal	internal	ADJ
fueconorg-3370	70	23	audit	audit	NOUN
fueconorg-3370	70	24	system	system	NOUN
fueconorg-3370	70	25	,	,	PUNCT
fueconorg-3370	70	26	risk	risk	NOUN
fueconorg-3370	70	27	management	management	NOUN
fueconorg-3370	70	28	is	be	AUX
fueconorg-3370	70	29	becoming	become	VERB
fueconorg-3370	70	30	part	part	NOUN
fueconorg-3370	70	31	of	of	ADP
fueconorg-3370	70	32	the	the	DET
fueconorg-3370	70	33	governance	governance	NOUN
fueconorg-3370	70	34	mechanism	mechanism	NOUN
fueconorg-3370	70	35	in	in	ADP
fueconorg-3370	70	36	the	the	DET
fueconorg-3370	70	37	public	public	ADJ
fueconorg-3370	70	38	sector	sector	NOUN
fueconorg-3370	70	39	.	.	PUNCT
fueconorg-3370	71	1	this	this	PRON
fueconorg-3370	71	2	is	be	AUX
fueconorg-3370	71	3	the	the	DET
fueconorg-3370	71	4	case	case	NOUN
fueconorg-3370	71	5	in	in	ADP
fueconorg-3370	71	6	estonia	estonia	PROPN
fueconorg-3370	71	7	and	and	CCONJ
fueconorg-3370	71	8	sweden	sweden	PROPN
fueconorg-3370	71	9	,	,	PUNCT
fueconorg-3370	71	10	while	while	SCONJ
fueconorg-3370	71	11	in	in	ADP
fueconorg-3370	71	12	some	some	DET
fueconorg-3370	71	13	countries	country	NOUN
fueconorg-3370	71	14	,	,	PUNCT
fueconorg-3370	71	15	like	like	ADP
fueconorg-3370	71	16	ireland	ireland	NOUN
fueconorg-3370	71	17	,	,	PUNCT
fueconorg-3370	71	18	only	only	ADV
fueconorg-3370	71	19	some	some	DET
fueconorg-3370	71	20	departments	department	NOUN
fueconorg-3370	71	21	are	be	AUX
fueconorg-3370	71	22	implementing	implement	VERB
fueconorg-3370	71	23	risk	risk	NOUN
fueconorg-3370	71	24	management	management	NOUN
fueconorg-3370	71	25	strategies	strategy	NOUN
fueconorg-3370	71	26	.	.	PUNCT
fueconorg-3370	72	1	several	several	ADJ
fueconorg-3370	72	2	countries	country	NOUN
fueconorg-3370	72	3	,	,	PUNCT
fueconorg-3370	72	4	on	on	ADP
fueconorg-3370	72	5	the	the	DET
fueconorg-3370	72	6	other	other	ADJ
fueconorg-3370	72	7	hand	hand	NOUN
fueconorg-3370	72	8	,	,	PUNCT
fueconorg-3370	72	9	do	do	AUX
fueconorg-3370	72	10	not	not	PART
fueconorg-3370	72	11	mention	mention	VERB
fueconorg-3370	72	12	explicitly	explicitly	ADV
fueconorg-3370	72	13	risk	risk	VERB
fueconorg-3370	72	14	assessment	assessment	NOUN
fueconorg-3370	72	15	within	within	ADP
fueconorg-3370	72	16	their	their	PRON
fueconorg-3370	72	17	internal	internal	ADJ
fueconorg-3370	72	18	oversight	oversight	NOUN
fueconorg-3370	72	19	arrangements	arrangement	NOUN
fueconorg-3370	72	20	(	(	PUNCT
fueconorg-3370	72	21	germany	germany	PROPN
fueconorg-3370	72	22	,	,	PUNCT
fueconorg-3370	72	23	italy	italy	PROPN
fueconorg-3370	72	24	,	,	PUNCT
fueconorg-3370	72	25	luxembourg	luxembourg	PROPN
fueconorg-3370	72	26	,	,	PUNCT
fueconorg-3370	72	27	and	and	CCONJ
fueconorg-3370	72	28	spain	spain	PROPN
fueconorg-3370	72	29	)	)	PUNCT
fueconorg-3370	72	30	.	.	PUNCT
fueconorg-3370	73	1	tendencies	tendency	NOUN
fueconorg-3370	73	2	in	in	ADP
fueconorg-3370	73	3	development	development	NOUN
fueconorg-3370	73	4	of	of	ADP
fueconorg-3370	73	5	external	external	ADJ
fueconorg-3370	73	6	and	and	CCONJ
fueconorg-3370	73	7	internal	internal	ADJ
fueconorg-3370	73	8	audit	audit	NOUN
fueconorg-3370	73	9	in	in	ADP
fueconorg-3370	73	10	the	the	DET
fueconorg-3370	73	11	public	public	ADJ
fueconorg-3370	73	12	sector	sector	NOUN
fueconorg-3370	73	13	63	63	NUM
fueconorg-3370	73	14	the	the	DET
fueconorg-3370	73	15	basic	basic	ADJ
fueconorg-3370	73	16	components	component	NOUN
fueconorg-3370	73	17	of	of	ADP
fueconorg-3370	73	18	today	today	NOUN
fueconorg-3370	73	19	’s	’s	PART
fueconorg-3370	73	20	work	work	NOUN
fueconorg-3370	73	21	programs	program	NOUN
fueconorg-3370	73	22	for	for	ADP
fueconorg-3370	73	23	most	most	ADJ
fueconorg-3370	73	24	internal	internal	ADJ
fueconorg-3370	73	25	audit	audit	NOUN
fueconorg-3370	73	26	functions	function	NOUN
fueconorg-3370	73	27	are	be	AUX
fueconorg-3370	73	28	audit	audit	NOUN
fueconorg-3370	73	29	of	of	ADP
fueconorg-3370	73	30	financial	financial	ADJ
fueconorg-3370	73	31	information	information	NOUN
fueconorg-3370	73	32	and	and	CCONJ
fueconorg-3370	73	33	audit	audit	NOUN
fueconorg-3370	73	34	of	of	ADP
fueconorg-3370	73	35	compliance	compliance	NOUN
fueconorg-3370	73	36	,	,	PUNCT
fueconorg-3370	73	37	i.e.	i.e.	X
fueconorg-3370	73	38	regularity	regularity	NOUN
fueconorg-3370	73	39	of	of	ADP
fueconorg-3370	73	40	financial	financial	ADJ
fueconorg-3370	73	41	management	management	NOUN
fueconorg-3370	73	42	.	.	PUNCT
fueconorg-3370	74	1	however	however	ADV
fueconorg-3370	74	2	,	,	PUNCT
fueconorg-3370	74	3	the	the	DET
fueconorg-3370	74	4	introduction	introduction	NOUN
fueconorg-3370	74	5	of	of	ADP
fueconorg-3370	74	6	performance	performance	NOUN
fueconorg-3370	74	7	-	-	PUNCT
fueconorg-3370	74	8	based	base	VERB
fueconorg-3370	74	9	budgeting	budgeting	NOUN
fueconorg-3370	74	10	(	(	PUNCT
fueconorg-3370	74	11	program	program	NOUN
fueconorg-3370	74	12	budgeting	budgeting	NOUN
fueconorg-3370	74	13	)	)	PUNCT
fueconorg-3370	74	14	,	,	PUNCT
fueconorg-3370	74	15	evaluation	evaluation	NOUN
fueconorg-3370	74	16	,	,	PUNCT
fueconorg-3370	74	17	risk	risk	NOUN
fueconorg-3370	74	18	management	management	NOUN
fueconorg-3370	74	19	,	,	PUNCT
fueconorg-3370	74	20	and	and	CCONJ
fueconorg-3370	74	21	the	the	DET
fueconorg-3370	74	22	growing	grow	VERB
fueconorg-3370	74	23	complexity	complexity	NOUN
fueconorg-3370	74	24	of	of	ADP
fueconorg-3370	74	25	technology	technology	NOUN
fueconorg-3370	74	26	,	,	PUNCT
fueconorg-3370	74	27	used	use	VERB
fueconorg-3370	74	28	to	to	PART
fueconorg-3370	74	29	provide	provide	VERB
fueconorg-3370	74	30	government	government	NOUN
fueconorg-3370	74	31	services	service	NOUN
fueconorg-3370	74	32	,	,	PUNCT
fueconorg-3370	74	33	have	have	VERB
fueconorg-3370	74	34	a	a	DET
fueconorg-3370	74	35	significant	significant	ADJ
fueconorg-3370	74	36	impact	impact	NOUN
fueconorg-3370	74	37	on	on	ADP
fueconorg-3370	74	38	increasing	increase	VERB
fueconorg-3370	74	39	demands	demand	NOUN
fueconorg-3370	74	40	for	for	ADP
fueconorg-3370	74	41	the	the	DET
fueconorg-3370	74	42	provision	provision	NOUN
fueconorg-3370	74	43	of	of	ADP
fueconorg-3370	74	44	diverse	diverse	ADJ
fueconorg-3370	74	45	expertise	expertise	NOUN
fueconorg-3370	74	46	,	,	PUNCT
fueconorg-3370	74	47	consulting	consulting	NOUN
fueconorg-3370	74	48	services	service	NOUN
fueconorg-3370	74	49	,	,	PUNCT
fueconorg-3370	74	50	and	and	CCONJ
fueconorg-3370	74	51	higher	high	ADJ
fueconorg-3370	74	52	quality	quality	NOUN
fueconorg-3370	74	53	of	of	ADP
fueconorg-3370	74	54	all	all	DET
fueconorg-3370	74	55	services	service	NOUN
fueconorg-3370	74	56	from	from	ADP
fueconorg-3370	74	57	internal	internal	ADJ
fueconorg-3370	74	58	audit	audit	NOUN
fueconorg-3370	74	59	.	.	PUNCT
fueconorg-3370	75	1	the	the	DET
fueconorg-3370	75	2	extension	extension	NOUN
fueconorg-3370	75	3	of	of	ADP
fueconorg-3370	75	4	internal	internal	ADJ
fueconorg-3370	75	5	audit	audit	NOUN
fueconorg-3370	75	6	scope	scope	NOUN
fueconorg-3370	75	7	is	be	AUX
fueconorg-3370	75	8	reflected	reflect	VERB
fueconorg-3370	75	9	in	in	ADP
fueconorg-3370	75	10	the	the	DET
fueconorg-3370	75	11	implementation	implementation	NOUN
fueconorg-3370	75	12	of	of	ADP
fueconorg-3370	75	13	:	:	PUNCT
fueconorg-3370	75	14	financial	financial	ADJ
fueconorg-3370	75	15	services	service	NOUN
fueconorg-3370	75	16	,	,	PUNCT
fueconorg-3370	75	17	financial	financial	ADJ
fueconorg-3370	75	18	assurance	assurance	NOUN
fueconorg-3370	75	19	services	service	NOUN
fueconorg-3370	75	20	,	,	PUNCT
fueconorg-3370	75	21	management	management	NOUN
fueconorg-3370	75	22	services	service	NOUN
fueconorg-3370	75	23	,	,	PUNCT
fueconorg-3370	75	24	it	it	PRON
fueconorg-3370	75	25	audit	audit	VERB
fueconorg-3370	75	26	,	,	PUNCT
fueconorg-3370	75	27	performance	performance	NOUN
fueconorg-3370	75	28	audit	audit	NOUN
fueconorg-3370	75	29	,	,	PUNCT
fueconorg-3370	75	30	information	information	NOUN
fueconorg-3370	75	31	safety	safety	NOUN
fueconorg-3370	75	32	and	and	CCONJ
fueconorg-3370	75	33	security	security	NOUN
fueconorg-3370	75	34	,	,	PUNCT
fueconorg-3370	75	35	and	and	CCONJ
fueconorg-3370	75	36	others	other	NOUN
fueconorg-3370	75	37	.	.	PUNCT
fueconorg-3370	76	1	only	only	ADV
fueconorg-3370	76	2	data	datum	NOUN
fueconorg-3370	76	3	from	from	ADP
fueconorg-3370	76	4	estonia	estonia	PROPN
fueconorg-3370	76	5	is	be	AUX
fueconorg-3370	76	6	out	out	ADP
fueconorg-3370	76	7	of	of	ADP
fueconorg-3370	76	8	this	this	PRON
fueconorg-3370	76	9	,	,	PUNCT
fueconorg-3370	76	10	as	as	SCONJ
fueconorg-3370	76	11	it	it	PRON
fueconorg-3370	76	12	shows	show	VERB
fueconorg-3370	76	13	that	that	SCONJ
fueconorg-3370	76	14	the	the	DET
fueconorg-3370	76	15	demand	demand	NOUN
fueconorg-3370	76	16	for	for	ADP
fueconorg-3370	76	17	consulting	consulting	NOUN
fueconorg-3370	76	18	services	service	NOUN
fueconorg-3370	76	19	has	have	AUX
fueconorg-3370	76	20	declined	decline	VERB
fueconorg-3370	76	21	in	in	ADP
fueconorg-3370	76	22	this	this	DET
fueconorg-3370	76	23	country	country	NOUN
fueconorg-3370	76	24	.	.	PUNCT
fueconorg-3370	77	1	all	all	DET
fueconorg-3370	77	2	eu	eu	PROPN
fueconorg-3370	77	3	member	member	NOUN
fueconorg-3370	77	4	states	state	NOUN
fueconorg-3370	77	5	have	have	VERB
fueconorg-3370	77	6	an	an	DET
fueconorg-3370	77	7	established	establish	VERB
fueconorg-3370	77	8	internal	internal	ADJ
fueconorg-3370	77	9	audit	audit	NOUN
fueconorg-3370	77	10	function	function	NOUN
fueconorg-3370	77	11	in	in	ADP
fueconorg-3370	77	12	the	the	DET
fueconorg-3370	77	13	public	public	ADJ
fueconorg-3370	77	14	sector	sector	NOUN
fueconorg-3370	77	15	.	.	PUNCT
fueconorg-3370	78	1	some	some	DET
fueconorg-3370	78	2	eu	eu	PROPN
fueconorg-3370	78	3	countries	country	NOUN
fueconorg-3370	78	4	(	(	PUNCT
fueconorg-3370	78	5	luxembourg	luxembourg	PROPN
fueconorg-3370	78	6	,	,	PUNCT
fueconorg-3370	78	7	greece	greece	PROPN
fueconorg-3370	78	8	)	)	PUNCT
fueconorg-3370	78	9	have	have	VERB
fueconorg-3370	78	10	plans	plan	NOUN
fueconorg-3370	78	11	to	to	PART
fueconorg-3370	78	12	decentralize	decentralize	VERB
fueconorg-3370	78	13	internal	internal	ADJ
fueconorg-3370	78	14	audit	audit	NOUN
fueconorg-3370	78	15	in	in	ADP
fueconorg-3370	78	16	the	the	DET
fueconorg-3370	78	17	public	public	ADJ
fueconorg-3370	78	18	sector	sector	NOUN
fueconorg-3370	78	19	,	,	PUNCT
fueconorg-3370	78	20	and	and	CCONJ
fueconorg-3370	78	21	currently	currently	ADV
fueconorg-3370	78	22	rely	rely	VERB
fueconorg-3370	78	23	on	on	ADP
fueconorg-3370	78	24	other	other	ADJ
fueconorg-3370	78	25	arrangements	arrangement	NOUN
fueconorg-3370	78	26	.	.	PUNCT
fueconorg-3370	79	1	in	in	ADP
fueconorg-3370	79	2	italy	italy	PROPN
fueconorg-3370	79	3	,	,	PUNCT
fueconorg-3370	79	4	a	a	DET
fueconorg-3370	79	5	special	special	ADJ
fueconorg-3370	79	6	committee	committee	NOUN
fueconorg-3370	79	7	was	be	AUX
fueconorg-3370	79	8	entrusted	entrust	VERB
fueconorg-3370	79	9	to	to	PART
fueconorg-3370	79	10	provide	provide	VERB
fueconorg-3370	79	11	the	the	DET
fueconorg-3370	79	12	minimum	minimum	ADJ
fueconorg-3370	79	13	legal	legal	ADJ
fueconorg-3370	79	14	basis	basis	NOUN
fueconorg-3370	79	15	for	for	ADP
fueconorg-3370	79	16	the	the	DET
fueconorg-3370	79	17	functioning	functioning	NOUN
fueconorg-3370	79	18	of	of	ADP
fueconorg-3370	79	19	internal	internal	ADJ
fueconorg-3370	79	20	audit	audit	NOUN
fueconorg-3370	79	21	.	.	PUNCT
fueconorg-3370	80	1	spain	spain	PROPN
fueconorg-3370	80	2	attaches	attach	VERB
fueconorg-3370	80	3	great	great	ADJ
fueconorg-3370	80	4	significance	significance	NOUN
fueconorg-3370	80	5	to	to	ADP
fueconorg-3370	80	6	a	a	DET
fueconorg-3370	80	7	form	form	NOUN
fueconorg-3370	80	8	of	of	ADP
fueconorg-3370	80	9	ex	ex	ADJ
fueconorg-3370	80	10	ante	ante	PROPN
fueconorg-3370	80	11	internal	internal	ADJ
fueconorg-3370	80	12	audit	audit	NOUN
fueconorg-3370	80	13	,	,	PUNCT
fueconorg-3370	80	14	and	and	CCONJ
fueconorg-3370	80	15	a	a	DET
fueconorg-3370	80	16	form	form	NOUN
fueconorg-3370	80	17	of	of	ADP
fueconorg-3370	80	18	subsequent	subsequent	ADJ
fueconorg-3370	80	19	audit	audit	NOUN
fueconorg-3370	80	20	of	of	ADP
fueconorg-3370	80	21	public	public	ADJ
fueconorg-3370	80	22	sector	sector	NOUN
fueconorg-3370	80	23	activities	activity	NOUN
fueconorg-3370	80	24	is	be	AUX
fueconorg-3370	80	25	also	also	ADV
fueconorg-3370	80	26	being	be	AUX
fueconorg-3370	80	27	developed	develop	VERB
fueconorg-3370	80	28	.	.	PUNCT
fueconorg-3370	81	1	many	many	ADJ
fueconorg-3370	81	2	eu	eu	PROPN
fueconorg-3370	81	3	member	member	PROPN
fueconorg-3370	81	4	states	state	NOUN
fueconorg-3370	81	5	have	have	AUX
fueconorg-3370	81	6	established	establish	VERB
fueconorg-3370	81	7	audit	audit	NOUN
fueconorg-3370	81	8	boards	board	NOUN
fueconorg-3370	81	9	/	/	SYM
fueconorg-3370	81	10	audit	audit	NOUN
fueconorg-3370	81	11	committees	committee	NOUN
fueconorg-3370	81	12	.	.	PUNCT
fueconorg-3370	82	1	regarding	regard	VERB
fueconorg-3370	82	2	the	the	DET
fueconorg-3370	82	3	professional	professional	ADJ
fueconorg-3370	82	4	regulatory	regulatory	ADJ
fueconorg-3370	82	5	framework	framework	NOUN
fueconorg-3370	82	6	for	for	ADP
fueconorg-3370	82	7	internal	internal	ADJ
fueconorg-3370	82	8	audit	audit	NOUN
fueconorg-3370	82	9	in	in	ADP
fueconorg-3370	82	10	the	the	DET
fueconorg-3370	82	11	eu	eu	PROPN
fueconorg-3370	82	12	member	member	NOUN
fueconorg-3370	82	13	states	state	NOUN
fueconorg-3370	82	14	,	,	PUNCT
fueconorg-3370	82	15	the	the	DET
fueconorg-3370	82	16	international	international	ADJ
fueconorg-3370	82	17	standards	standard	NOUN
fueconorg-3370	82	18	for	for	ADP
fueconorg-3370	82	19	the	the	DET
fueconorg-3370	82	20	professional	professional	ADJ
fueconorg-3370	82	21	practice	practice	NOUN
fueconorg-3370	82	22	of	of	ADP
fueconorg-3370	82	23	internal	internal	ADJ
fueconorg-3370	82	24	auditing	auditing	NOUN
fueconorg-3370	82	25	of	of	ADP
fueconorg-3370	82	26	the	the	DET
fueconorg-3370	82	27	institute	institute	PROPN
fueconorg-3370	82	28	of	of	ADP
fueconorg-3370	82	29	internal	internal	ADJ
fueconorg-3370	82	30	auditors	auditor	NOUN
fueconorg-3370	82	31	and	and	CCONJ
fueconorg-3370	82	32	the	the	DET
fueconorg-3370	82	33	code	code	NOUN
fueconorg-3370	82	34	of	of	ADP
fueconorg-3370	82	35	ethics	ethic	NOUN
fueconorg-3370	82	36	are	be	AUX
fueconorg-3370	82	37	generally	generally	ADV
fueconorg-3370	82	38	accepted	accept	VERB
fueconorg-3370	82	39	,	,	PUNCT
fueconorg-3370	82	40	while	while	SCONJ
fueconorg-3370	82	41	18	18	NUM
fueconorg-3370	82	42	member	member	NOUN
fueconorg-3370	82	43	states	state	NOUN
fueconorg-3370	82	44	have	have	VERB
fueconorg-3370	82	45	a	a	DET
fueconorg-3370	82	46	specific	specific	ADJ
fueconorg-3370	82	47	set	set	NOUN
fueconorg-3370	82	48	of	of	ADP
fueconorg-3370	82	49	internal	internal	ADJ
fueconorg-3370	82	50	audit	audit	NOUN
fueconorg-3370	82	51	standards	standard	NOUN
fueconorg-3370	82	52	in	in	ADP
fueconorg-3370	82	53	the	the	DET
fueconorg-3370	82	54	public	public	ADJ
fueconorg-3370	82	55	sector	sector	NOUN
fueconorg-3370	82	56	.	.	PUNCT
fueconorg-3370	83	1	internal	internal	ADJ
fueconorg-3370	83	2	audit	audit	NOUN
fueconorg-3370	83	3	does	do	AUX
fueconorg-3370	83	4	not	not	PART
fueconorg-3370	83	5	cover	cover	VERB
fueconorg-3370	83	6	all	all	DET
fueconorg-3370	83	7	parts	part	NOUN
fueconorg-3370	83	8	of	of	ADP
fueconorg-3370	83	9	the	the	DET
fueconorg-3370	83	10	public	public	ADJ
fueconorg-3370	83	11	sector	sector	NOUN
fueconorg-3370	83	12	in	in	ADP
fueconorg-3370	83	13	the	the	DET
fueconorg-3370	83	14	same	same	ADJ
fueconorg-3370	83	15	way	way	NOUN
fueconorg-3370	83	16	in	in	ADP
fueconorg-3370	83	17	all	all	DET
fueconorg-3370	83	18	eu	eu	PROPN
fueconorg-3370	83	19	member	member	NOUN
fueconorg-3370	83	20	states	state	NOUN
fueconorg-3370	83	21	.	.	PUNCT
fueconorg-3370	84	1	in	in	ADP
fueconorg-3370	84	2	some	some	DET
fueconorg-3370	84	3	countries	country	NOUN
fueconorg-3370	84	4	,	,	PUNCT
fueconorg-3370	84	5	in	in	ADP
fueconorg-3370	84	6	addition	addition	NOUN
fueconorg-3370	84	7	to	to	ADP
fueconorg-3370	84	8	the	the	DET
fueconorg-3370	84	9	central	central	ADJ
fueconorg-3370	84	10	level	level	NOUN
fueconorg-3370	84	11	of	of	ADP
fueconorg-3370	84	12	government	government	NOUN
fueconorg-3370	84	13	,	,	PUNCT
fueconorg-3370	84	14	internal	internal	ADJ
fueconorg-3370	84	15	audit	audit	NOUN
fueconorg-3370	84	16	covers	cover	VERB
fueconorg-3370	84	17	both	both	PRON
fueconorg-3370	84	18	regional	regional	ADJ
fueconorg-3370	84	19	and	and	CCONJ
fueconorg-3370	84	20	local	local	ADJ
fueconorg-3370	84	21	governments	government	NOUN
fueconorg-3370	84	22	(	(	PUNCT
fueconorg-3370	84	23	lithuania	lithuania	PROPN
fueconorg-3370	84	24	,	,	PUNCT
fueconorg-3370	84	25	estonia	estonia	PROPN
fueconorg-3370	84	26	)	)	PUNCT
fueconorg-3370	84	27	,	,	PUNCT
fueconorg-3370	84	28	while	while	SCONJ
fueconorg-3370	84	29	some	some	DET
fueconorg-3370	84	30	countries	country	NOUN
fueconorg-3370	84	31	intend	intend	VERB
fueconorg-3370	84	32	to	to	PART
fueconorg-3370	84	33	develop	develop	VERB
fueconorg-3370	84	34	an	an	DET
fueconorg-3370	84	35	internal	internal	ADJ
fueconorg-3370	84	36	audit	audit	NOUN
fueconorg-3370	84	37	at	at	ADP
fueconorg-3370	84	38	local	local	ADJ
fueconorg-3370	84	39	government	government	NOUN
fueconorg-3370	84	40	level	level	NOUN
fueconorg-3370	84	41	(	(	PUNCT
fueconorg-3370	84	42	romania	romania	PROPN
fueconorg-3370	84	43	)	)	PUNCT
fueconorg-3370	84	44	.	.	PUNCT
fueconorg-3370	85	1	in	in	ADP
fueconorg-3370	85	2	sweden	sweden	PROPN
fueconorg-3370	85	3	,	,	PUNCT
fueconorg-3370	85	4	only	only	ADV
fueconorg-3370	85	5	some	some	DET
fueconorg-3370	85	6	agencies	agency	NOUN
fueconorg-3370	85	7	(	(	PUNCT
fueconorg-3370	85	8	which	which	PRON
fueconorg-3370	85	9	manage	manage	VERB
fueconorg-3370	85	10	complex	complex	ADJ
fueconorg-3370	85	11	and	and	CCONJ
fueconorg-3370	85	12	sensitive	sensitive	ADJ
fueconorg-3370	85	13	operations	operation	NOUN
fueconorg-3370	85	14	,	,	PUNCT
fueconorg-3370	85	15	with	with	ADP
fueconorg-3370	85	16	large	large	ADJ
fueconorg-3370	85	17	resources	resource	NOUN
fueconorg-3370	85	18	and	and	CCONJ
fueconorg-3370	85	19	high	high	ADJ
fueconorg-3370	85	20	costs	cost	NOUN
fueconorg-3370	85	21	)	)	PUNCT
fueconorg-3370	85	22	have	have	VERB
fueconorg-3370	85	23	an	an	DET
fueconorg-3370	85	24	obligation	obligation	NOUN
fueconorg-3370	85	25	to	to	PART
fueconorg-3370	85	26	set	set	VERB
fueconorg-3370	85	27	up	up	ADP
fueconorg-3370	85	28	internal	internal	ADJ
fueconorg-3370	85	29	audit	audit	NOUN
fueconorg-3370	85	30	.	.	PUNCT
fueconorg-3370	86	1	most	most	ADJ
fueconorg-3370	86	2	eu	eu	PROPN
fueconorg-3370	86	3	countries	country	NOUN
fueconorg-3370	86	4	have	have	AUX
fueconorg-3370	86	5	organized	organize	VERB
fueconorg-3370	86	6	internal	internal	ADJ
fueconorg-3370	86	7	audit	audit	NOUN
fueconorg-3370	86	8	in	in	ADP
fueconorg-3370	86	9	state	state	NOUN
fueconorg-3370	86	10	bodies	body	NOUN
fueconorg-3370	86	11	and	and	CCONJ
fueconorg-3370	86	12	institutions	institution	NOUN
fueconorg-3370	86	13	.	.	PUNCT
fueconorg-3370	87	1			X
fueconorg-3370	88	1	harmonization	harmonization	NOUN
fueconorg-3370	88	2	and	and	CCONJ
fueconorg-3370	88	3	coordination	coordination	NOUN
fueconorg-3370	88	4	of	of	ADP
fueconorg-3370	88	5	internal	internal	ADJ
fueconorg-3370	88	6	control	control	NOUN
fueconorg-3370	88	7	and	and	CCONJ
fueconorg-3370	88	8	internal	internal	ADJ
fueconorg-3370	88	9	audit	audit	NOUN
fueconorg-3370	88	10	in	in	ADP
fueconorg-3370	88	11	the	the	DET
fueconorg-3370	88	12	public	public	ADJ
fueconorg-3370	88	13	sector	sector	NOUN
fueconorg-3370	88	14	eu	eu	PROPN
fueconorg-3370	88	15	member	member	PROPN
fueconorg-3370	88	16	states	state	NOUN
fueconorg-3370	88	17	use	use	VERB
fueconorg-3370	88	18	different	different	ADJ
fueconorg-3370	88	19	methods	method	NOUN
fueconorg-3370	88	20	to	to	PART
fueconorg-3370	88	21	harmonize	harmonize	VERB
fueconorg-3370	88	22	and	and	CCONJ
fueconorg-3370	88	23	coordinate	coordinate	VERB
fueconorg-3370	88	24	internal	internal	ADJ
fueconorg-3370	88	25	control	control	NOUN
fueconorg-3370	88	26	and	and	CCONJ
fueconorg-3370	88	27	internal	internal	ADJ
fueconorg-3370	88	28	audit	audit	NOUN
fueconorg-3370	88	29	,	,	PUNCT
fueconorg-3370	88	30	from	from	ADP
fueconorg-3370	88	31	making	make	VERB
fueconorg-3370	88	32	recommendations	recommendation	NOUN
fueconorg-3370	88	33	for	for	ADP
fueconorg-3370	88	34	professional	professional	ADJ
fueconorg-3370	88	35	networking	networking	NOUN
fueconorg-3370	88	36	between	between	ADP
fueconorg-3370	88	37	financial	financial	ADJ
fueconorg-3370	88	38	control	control	NOUN
fueconorg-3370	88	39	mechanisms	mechanism	NOUN
fueconorg-3370	88	40	and	and	CCONJ
fueconorg-3370	88	41	internal	internal	ADJ
fueconorg-3370	88	42	and	and	CCONJ
fueconorg-3370	88	43	external	external	ADJ
fueconorg-3370	88	44	auditors	auditor	NOUN
fueconorg-3370	88	45	to	to	ADP
fueconorg-3370	88	46	the	the	DET
fueconorg-3370	88	47	establishment	establishment	NOUN
fueconorg-3370	88	48	of	of	ADP
fueconorg-3370	88	49	a	a	DET
fueconorg-3370	88	50	central	central	ADJ
fueconorg-3370	88	51	harmonization	harmonization	NOUN
fueconorg-3370	88	52	unit	unit	NOUN
fueconorg-3370	88	53	.	.	PUNCT
fueconorg-3370	89	1	however	however	ADV
fueconorg-3370	89	2	,	,	PUNCT
fueconorg-3370	89	3	more	more	ADJ
fueconorg-3370	89	4	than	than	ADP
fueconorg-3370	89	5	half	half	NOUN
fueconorg-3370	89	6	of	of	ADP
fueconorg-3370	89	7	the	the	DET
fueconorg-3370	89	8	eu	eu	PROPN
fueconorg-3370	89	9	countries	country	NOUN
fueconorg-3370	89	10	have	have	AUX
fueconorg-3370	89	11	established	establish	VERB
fueconorg-3370	89	12	a	a	DET
fueconorg-3370	89	13	central	central	ADJ
fueconorg-3370	89	14	harmonization	harmonization	NOUN
fueconorg-3370	89	15	unit	unit	NOUN
fueconorg-3370	89	16	(	(	PUNCT
fueconorg-3370	89	17	chu	chu	PROPN
fueconorg-3370	89	18	)	)	PUNCT
fueconorg-3370	89	19	,	,	PUNCT
fueconorg-3370	89	20	which	which	PRON
fueconorg-3370	89	21	is	be	AUX
fueconorg-3370	89	22	responsible	responsible	ADJ
fueconorg-3370	89	23	for	for	ADP
fueconorg-3370	89	24	:	:	PUNCT
fueconorg-3370	89	25	proposing	propose	VERB
fueconorg-3370	89	26	regulations	regulation	NOUN
fueconorg-3370	89	27	in	in	ADP
fueconorg-3370	89	28	this	this	DET
fueconorg-3370	89	29	field	field	NOUN
fueconorg-3370	89	30	,	,	PUNCT
fueconorg-3370	89	31	harmonizing	harmonize	VERB
fueconorg-3370	89	32	standards	standard	NOUN
fueconorg-3370	89	33	,	,	PUNCT
fueconorg-3370	89	34	monitoring	monitor	VERB
fueconorg-3370	89	35	quality	quality	NOUN
fueconorg-3370	89	36	and	and	CCONJ
fueconorg-3370	89	37	success	success	NOUN
fueconorg-3370	89	38	,	,	PUNCT
fueconorg-3370	89	39	and	and	CCONJ
fueconorg-3370	89	40	establishing	establish	VERB
fueconorg-3370	89	41	and	and	CCONJ
fueconorg-3370	89	42	coordinating	coordinate	VERB
fueconorg-3370	89	43	human	human	ADJ
fueconorg-3370	89	44	resources	resource	NOUN
fueconorg-3370	89	45	training	training	NOUN
fueconorg-3370	89	46	activities	activity	NOUN
fueconorg-3370	89	47	.	.	PUNCT
fueconorg-3370	90	1	in	in	ADP
fueconorg-3370	90	2	most	most	ADJ
fueconorg-3370	90	3	cases	case	NOUN
fueconorg-3370	90	4	,	,	PUNCT
fueconorg-3370	90	5	chu	chu	PROPN
fueconorg-3370	90	6	is	be	AUX
fueconorg-3370	90	7	part	part	NOUN
fueconorg-3370	90	8	of	of	ADP
fueconorg-3370	90	9	the	the	DET
fueconorg-3370	90	10	ministry	ministry	PROPN
fueconorg-3370	90	11	of	of	ADP
fueconorg-3370	90	12	finance	finance	PROPN
fueconorg-3370	90	13	,	,	PUNCT
fueconorg-3370	90	14	and	and	CCONJ
fueconorg-3370	90	15	is	be	AUX
fueconorg-3370	90	16	sometimes	sometimes	ADV
fueconorg-3370	90	17	supported	support	VERB
fueconorg-3370	90	18	by	by	ADP
fueconorg-3370	90	19	independent	independent	ADJ
fueconorg-3370	90	20	advisory	advisory	ADJ
fueconorg-3370	90	21	boards	board	NOUN
fueconorg-3370	90	22	or	or	CCONJ
fueconorg-3370	90	23	committees	committee	NOUN
fueconorg-3370	90	24	.	.	PUNCT
fueconorg-3370	91	1	several	several	ADJ
fueconorg-3370	91	2	eu	eu	PROPN
fueconorg-3370	91	3	member	member	PROPN
fueconorg-3370	91	4	states	state	NOUN
fueconorg-3370	91	5	have	have	VERB
fueconorg-3370	91	6	special	special	ADJ
fueconorg-3370	91	7	forms	form	NOUN
fueconorg-3370	91	8	of	of	ADP
fueconorg-3370	91	9	networking	network	VERB
fueconorg-3370	91	10	arrangements	arrangement	NOUN
fueconorg-3370	91	11	that	that	PRON
fueconorg-3370	91	12	can	can	AUX
fueconorg-3370	91	13	provide	provide	VERB
fueconorg-3370	91	14	the	the	DET
fueconorg-3370	91	15	necessary	necessary	ADJ
fueconorg-3370	91	16	level	level	NOUN
fueconorg-3370	91	17	of	of	ADP
fueconorg-3370	91	18	coordination	coordination	NOUN
fueconorg-3370	91	19	(	(	PUNCT
fueconorg-3370	91	20	for	for	ADP
fueconorg-3370	91	21	example	example	NOUN
fueconorg-3370	91	22	,	,	PUNCT
fueconorg-3370	91	23	austria	austria	PROPN
fueconorg-3370	91	24	,	,	PUNCT
fueconorg-3370	91	25	cyprus	cyprus	PROPN
fueconorg-3370	91	26	,	,	PUNCT
fueconorg-3370	91	27	denmark	denmark	PROPN
fueconorg-3370	91	28	,	,	PUNCT
fueconorg-3370	91	29	germany	germany	PROPN
fueconorg-3370	91	30	,	,	PUNCT
fueconorg-3370	91	31	and	and	CCONJ
fueconorg-3370	91	32	latvia	latvia	PROPN
fueconorg-3370	91	33	)	)	PUNCT
fueconorg-3370	91	34	.	.	PUNCT
fueconorg-3370	92	1	the	the	DET
fueconorg-3370	92	2	czech	czech	PROPN
fueconorg-3370	92	3	republic	republic	NOUN
fueconorg-3370	92	4	recently	recently	ADV
fueconorg-3370	92	5	abolished	abolish	VERB
fueconorg-3370	92	6	its	its	PRON
fueconorg-3370	92	7	central	central	ADJ
fueconorg-3370	92	8	harmonization	harmonization	NOUN
fueconorg-3370	92	9	unit	unit	NOUN
fueconorg-3370	92	10	for	for	ADP
fueconorg-3370	92	11	efficiency	efficiency	NOUN
fueconorg-3370	92	12	reasons	reason	NOUN
fueconorg-3370	92	13	.	.	PUNCT
fueconorg-3370	93	1	some	some	DET
fueconorg-3370	93	2	eu	eu	PROPN
fueconorg-3370	93	3	countries	country	NOUN
fueconorg-3370	93	4	(	(	PUNCT
fueconorg-3370	93	5	france	france	PROPN
fueconorg-3370	93	6	,	,	PUNCT
fueconorg-3370	93	7	hungary	hungary	PROPN
fueconorg-3370	93	8	,	,	PUNCT
fueconorg-3370	93	9	portugal	portugal	PROPN
fueconorg-3370	93	10	,	,	PUNCT
fueconorg-3370	93	11	and	and	CCONJ
fueconorg-3370	93	12	great	great	ADJ
fueconorg-3370	93	13	britain	britain	PROPN
fueconorg-3370	93	14	)	)	PUNCT
fueconorg-3370	93	15	highlight	highlight	VERB
fueconorg-3370	93	16	the	the	DET
fueconorg-3370	93	17	importance	importance	NOUN
fueconorg-3370	93	18	of	of	ADP
fueconorg-3370	93	19	central	central	ADJ
fueconorg-3370	93	20	harmonization	harmonization	NOUN
fueconorg-3370	93	21	units	unit	NOUN
fueconorg-3370	93	22	,	,	PUNCT
fueconorg-3370	93	23	in	in	ADP
fueconorg-3370	93	24	particular	particular	ADJ
fueconorg-3370	93	25	to	to	PART
fueconorg-3370	93	26	create	create	VERB
fueconorg-3370	93	27	good	good	ADJ
fueconorg-3370	93	28	and	and	CCONJ
fueconorg-3370	93	29	efficient	efficient	ADJ
fueconorg-3370	93	30	arrangements	arrangement	NOUN
fueconorg-3370	93	31	for	for	ADP
fueconorg-3370	93	32	cooperation	cooperation	NOUN
fueconorg-3370	93	33	between	between	ADP
fueconorg-3370	93	34	managers	manager	NOUN
fueconorg-3370	93	35	of	of	ADP
fueconorg-3370	93	36	public	public	ADJ
fueconorg-3370	93	37	entities	entity	NOUN
fueconorg-3370	93	38	and	and	CCONJ
fueconorg-3370	93	39	financial	financial	ADJ
fueconorg-3370	93	40	controllers	controller	NOUN
fueconorg-3370	93	41	and	and	CCONJ
fueconorg-3370	93	42	internal	internal	ADJ
fueconorg-3370	93	43	auditors	auditor	NOUN
fueconorg-3370	93	44	.	.	PUNCT
fueconorg-3370	94	1	64	64	NUM
fueconorg-3370	94	2	lj	lj	PROPN
fueconorg-3370	94	3	.	.	PUNCT
fueconorg-3370	94	4	bonić	bonić	PROPN
fueconorg-3370	94	5	,	,	PUNCT
fueconorg-3370	94	6	d.	d.	PROPN
fueconorg-3370	94	7	jakšić	jakšić	PROPN
fueconorg-3370	94	8	,	,	PUNCT
fueconorg-3370	95	1	k.	k.	PROPN
fueconorg-3370	95	2	mijić	mijić	PROPN
fueconorg-3370	95	3			PROPN
fueconorg-3370	96	1	cooperation	cooperation	NOUN
fueconorg-3370	96	2	of	of	ADP
fueconorg-3370	96	3	internal	internal	ADJ
fueconorg-3370	96	4	and	and	CCONJ
fueconorg-3370	96	5	external	external	ADJ
fueconorg-3370	96	6	(	(	PUNCT
fueconorg-3370	96	7	state	state	NOUN
fueconorg-3370	96	8	)	)	PUNCT
fueconorg-3370	96	9	audit	audit	NOUN
fueconorg-3370	96	10	in	in	ADP
fueconorg-3370	96	11	the	the	DET
fueconorg-3370	96	12	public	public	ADJ
fueconorg-3370	96	13	sector	sector	NOUN
fueconorg-3370	96	14	most	most	ADJ
fueconorg-3370	96	15	eu	eu	PROPN
fueconorg-3370	96	16	member	member	PROPN
fueconorg-3370	96	17	states	state	NOUN
fueconorg-3370	96	18	have	have	AUX
fueconorg-3370	96	19	developed	develop	VERB
fueconorg-3370	96	20	relationships	relationship	NOUN
fueconorg-3370	96	21	between	between	ADP
fueconorg-3370	96	22	internal	internal	ADJ
fueconorg-3370	96	23	and	and	CCONJ
fueconorg-3370	96	24	external	external	ADJ
fueconorg-3370	96	25	audit	audit	NOUN
fueconorg-3370	96	26	in	in	ADP
fueconorg-3370	96	27	the	the	DET
fueconorg-3370	96	28	public	public	ADJ
fueconorg-3370	96	29	sector	sector	NOUN
fueconorg-3370	96	30	,	,	PUNCT
fueconorg-3370	96	31	particularly	particularly	ADV
fueconorg-3370	96	32	in	in	ADP
fueconorg-3370	96	33	the	the	DET
fueconorg-3370	96	34	area	area	NOUN
fueconorg-3370	96	35	of	of	ADP
fueconorg-3370	96	36	(	(	PUNCT
fueconorg-3370	96	37	intosai	intosai	PROPN
fueconorg-3370	96	38	gov9150	gov9150	ADJ
fueconorg-3370	96	39	):	):	PUNCT
fueconorg-3370	96	40	assessment	assessment	NOUN
fueconorg-3370	96	41	of	of	ADP
fueconorg-3370	96	42	the	the	DET
fueconorg-3370	96	43	subject	subject	NOUN
fueconorg-3370	96	44	of	of	ADP
fueconorg-3370	96	45	the	the	DET
fueconorg-3370	96	46	audit	audit	NOUN
fueconorg-3370	96	47	(	(	PUNCT
fueconorg-3370	96	48	control	control	NOUN
fueconorg-3370	96	49	environment	environment	NOUN
fueconorg-3370	96	50	,	,	PUNCT
fueconorg-3370	96	51	compliance	compliance	NOUN
fueconorg-3370	96	52	of	of	ADP
fueconorg-3370	96	53	financial	financial	ADJ
fueconorg-3370	96	54	statements	statement	NOUN
fueconorg-3370	96	55	with	with	ADP
fueconorg-3370	96	56	legal	legal	ADJ
fueconorg-3370	96	57	and	and	CCONJ
fueconorg-3370	96	58	professional	professional	ADJ
fueconorg-3370	96	59	regulations	regulation	NOUN
fueconorg-3370	96	60	,	,	PUNCT
fueconorg-3370	96	61	operational	operational	ADJ
fueconorg-3370	96	62	performance	performance	NOUN
fueconorg-3370	96	63	,	,	PUNCT
fueconorg-3370	96	64	entity	entity	NOUN
fueconorg-3370	96	65	management	management	NOUN
fueconorg-3370	96	66	,	,	PUNCT
fueconorg-3370	96	67	risk	risk	NOUN
fueconorg-3370	96	68	management	management	NOUN
fueconorg-3370	96	69	,	,	PUNCT
fueconorg-3370	96	70	and	and	CCONJ
fueconorg-3370	96	71	the	the	DET
fueconorg-3370	96	72	like	like	ADJ
fueconorg-3370	96	73	)	)	PUNCT
fueconorg-3370	96	74	;	;	PUNCT
fueconorg-3370	96	75	documenting	document	VERB
fueconorg-3370	96	76	the	the	DET
fueconorg-3370	96	77	entity	entity	NOUN
fueconorg-3370	96	78	’s	’s	PART
fueconorg-3370	96	79	operational	operational	ADJ
fueconorg-3370	96	80	processes	process	NOUN
fueconorg-3370	96	81	(	(	PUNCT
fueconorg-3370	96	82	submission	submission	NOUN
fueconorg-3370	96	83	of	of	ADP
fueconorg-3370	96	84	plans	plan	NOUN
fueconorg-3370	96	85	and	and	CCONJ
fueconorg-3370	96	86	internal	internal	ADJ
fueconorg-3370	96	87	audit	audit	NOUN
fueconorg-3370	96	88	reports	report	NOUN
fueconorg-3370	96	89	to	to	ADP
fueconorg-3370	96	90	sai	sai	PROPN
fueconorg-3370	96	91	)	)	PUNCT
fueconorg-3370	96	92	;	;	PUNCT
fueconorg-3370	96	93	developing	develop	VERB
fueconorg-3370	96	94	and	and	CCONJ
fueconorg-3370	96	95	implementing	implement	VERB
fueconorg-3370	96	96	audit	audit	NOUN
fueconorg-3370	96	97	procedures	procedure	NOUN
fueconorg-3370	96	98	;	;	PUNCT
fueconorg-3370	96	99	methodology	methodology	NOUN
fueconorg-3370	96	100	and	and	CCONJ
fueconorg-3370	96	101	training	training	NOUN
fueconorg-3370	96	102	of	of	ADP
fueconorg-3370	96	103	personnel	personnel	NOUN
fueconorg-3370	96	104	;	;	PUNCT
fueconorg-3370	96	105	information	information	NOUN
fueconorg-3370	96	106	on	on	ADP
fueconorg-3370	96	107	internal	internal	ADJ
fueconorg-3370	96	108	controls	control	NOUN
fueconorg-3370	96	109	;	;	PUNCT
fueconorg-3370	96	110	investigating	investigate	VERB
fueconorg-3370	96	111	fraud	fraud	NOUN
fueconorg-3370	96	112	and	and	CCONJ
fueconorg-3370	96	113	corruption	corruption	NOUN
fueconorg-3370	96	114	.	.	PUNCT
fueconorg-3370	97	1	collaboration	collaboration	NOUN
fueconorg-3370	97	2	helps	help	VERB
fueconorg-3370	97	3	the	the	DET
fueconorg-3370	97	4	exchange	exchange	NOUN
fueconorg-3370	97	5	of	of	ADP
fueconorg-3370	97	6	ideas	idea	NOUN
fueconorg-3370	97	7	and	and	CCONJ
fueconorg-3370	97	8	knowledge	knowledge	NOUN
fueconorg-3370	97	9	between	between	ADP
fueconorg-3370	97	10	state	state	NOUN
fueconorg-3370	97	11	and	and	CCONJ
fueconorg-3370	97	12	internal	internal	ADJ
fueconorg-3370	97	13	audit	audit	NOUN
fueconorg-3370	97	14	in	in	ADP
fueconorg-3370	97	15	the	the	DET
fueconorg-3370	97	16	public	public	ADJ
fueconorg-3370	97	17	sector	sector	NOUN
fueconorg-3370	97	18	,	,	PUNCT
fueconorg-3370	97	19	which	which	PRON
fueconorg-3370	97	20	affects	affect	VERB
fueconorg-3370	97	21	the	the	DET
fueconorg-3370	97	22	harmonization	harmonization	NOUN
fueconorg-3370	97	23	of	of	ADP
fueconorg-3370	97	24	their	their	PRON
fueconorg-3370	97	25	scope	scope	NOUN
fueconorg-3370	97	26	of	of	ADP
fueconorg-3370	97	27	work	work	NOUN
fueconorg-3370	97	28	,	,	PUNCT
fueconorg-3370	97	29	and	and	CCONJ
fueconorg-3370	97	30	certainly	certainly	ADV
fueconorg-3370	97	31	contributes	contribute	VERB
fueconorg-3370	97	32	to	to	ADP
fueconorg-3370	97	33	strengthening	strengthen	VERB
fueconorg-3370	97	34	the	the	DET
fueconorg-3370	97	35	position	position	NOUN
fueconorg-3370	97	36	of	of	ADP
fueconorg-3370	97	37	these	these	DET
fueconorg-3370	97	38	professions	profession	NOUN
fueconorg-3370	97	39	in	in	ADP
fueconorg-3370	97	40	the	the	DET
fueconorg-3370	97	41	public	public	ADJ
fueconorg-3370	97	42	sector	sector	NOUN
fueconorg-3370	97	43	.	.	PUNCT
fueconorg-3370	98	1	this	this	PRON
fueconorg-3370	98	2	allows	allow	VERB
fueconorg-3370	98	3	for	for	ADP
fueconorg-3370	98	4	identifying	identify	VERB
fueconorg-3370	98	5	opportunities	opportunity	NOUN
fueconorg-3370	98	6	for	for	ADP
fueconorg-3370	98	7	joint	joint	ADJ
fueconorg-3370	98	8	promotion	promotion	NOUN
fueconorg-3370	98	9	of	of	ADP
fueconorg-3370	98	10	good	good	ADJ
fueconorg-3370	98	11	governance	governance	NOUN
fueconorg-3370	98	12	and	and	CCONJ
fueconorg-3370	98	13	accountability	accountability	NOUN
fueconorg-3370	98	14	of	of	ADP
fueconorg-3370	98	15	public	public	ADJ
fueconorg-3370	98	16	sector	sector	NOUN
fueconorg-3370	98	17	entities	entity	NOUN
fueconorg-3370	98	18	.	.	PUNCT
fueconorg-3370	99	1	special	special	ADJ
fueconorg-3370	99	2	benefits	benefit	NOUN
fueconorg-3370	99	3	stem	stem	VERB
fueconorg-3370	99	4	from	from	ADP
fueconorg-3370	99	5	reducing	reduce	VERB
fueconorg-3370	99	6	the	the	DET
fueconorg-3370	99	7	likelihood	likelihood	NOUN
fueconorg-3370	99	8	of	of	ADP
fueconorg-3370	99	9	job	job	NOUN
fueconorg-3370	99	10	duplication	duplication	NOUN
fueconorg-3370	99	11	,	,	PUNCT
fueconorg-3370	99	12	which	which	PRON
fueconorg-3370	99	13	largely	largely	ADV
fueconorg-3370	99	14	ensures	ensure	VERB
fueconorg-3370	99	15	a	a	DET
fueconorg-3370	99	16	high	high	ADJ
fueconorg-3370	99	17	degree	degree	NOUN
fueconorg-3370	99	18	of	of	ADP
fueconorg-3370	99	19	efficiency	efficiency	NOUN
fueconorg-3370	99	20	of	of	ADP
fueconorg-3370	99	21	the	the	DET
fueconorg-3370	99	22	conducted	conduct	VERB
fueconorg-3370	99	23	audit	audit	NOUN
fueconorg-3370	99	24	procedures	procedure	NOUN
fueconorg-3370	99	25	without	without	ADP
fueconorg-3370	99	26	endangering	endanger	VERB
fueconorg-3370	99	27	effectiveness	effectiveness	NOUN
fueconorg-3370	99	28	.	.	PUNCT
fueconorg-3370	100	1	thus	thus	ADV
fueconorg-3370	100	2	,	,	PUNCT
fueconorg-3370	100	3	although	although	SCONJ
fueconorg-3370	100	4	the	the	DET
fueconorg-3370	100	5	goal	goal	NOUN
fueconorg-3370	100	6	when	when	SCONJ
fueconorg-3370	100	7	assessing	assess	VERB
fueconorg-3370	100	8	the	the	DET
fueconorg-3370	100	9	achieved	achieve	VERB
fueconorg-3370	100	10	level	level	NOUN
fueconorg-3370	100	11	of	of	ADP
fueconorg-3370	100	12	efficiency	efficiency	NOUN
fueconorg-3370	100	13	and	and	CCONJ
fueconorg-3370	100	14	effectiveness	effectiveness	NOUN
fueconorg-3370	100	15	of	of	ADP
fueconorg-3370	100	16	internal	internal	ADJ
fueconorg-3370	100	17	control	control	NOUN
fueconorg-3370	100	18	system	system	NOUN
fueconorg-3370	100	19	is	be	AUX
fueconorg-3370	100	20	different	different	ADJ
fueconorg-3370	100	21	,	,	PUNCT
fueconorg-3370	100	22	information	information	NOUN
fueconorg-3370	100	23	exchange	exchange	NOUN
fueconorg-3370	100	24	and	and	CCONJ
fueconorg-3370	100	25	joint	joint	ADJ
fueconorg-3370	100	26	implementation	implementation	NOUN
fueconorg-3370	100	27	of	of	ADP
fueconorg-3370	100	28	inspection	inspection	NOUN
fueconorg-3370	100	29	and	and	CCONJ
fueconorg-3370	100	30	other	other	ADJ
fueconorg-3370	100	31	procedures	procedure	NOUN
fueconorg-3370	100	32	are	be	AUX
fueconorg-3370	100	33	very	very	ADV
fueconorg-3370	100	34	important	important	ADJ
fueconorg-3370	100	35	(	(	PUNCT
fueconorg-3370	100	36	endaya	endaya	NOUN
fueconorg-3370	100	37	,	,	PUNCT
fueconorg-3370	100	38	2014	2014	NUM
fueconorg-3370	100	39	)	)	PUNCT
fueconorg-3370	100	40	.	.	PUNCT
fueconorg-3370	101	1	coordination	coordination	NOUN
fueconorg-3370	101	2	of	of	ADP
fueconorg-3370	101	3	plans	plan	NOUN
fueconorg-3370	101	4	provides	provide	VERB
fueconorg-3370	101	5	a	a	DET
fueconorg-3370	101	6	better	well	ADJ
fueconorg-3370	101	7	understanding	understanding	NOUN
fueconorg-3370	101	8	of	of	ADP
fueconorg-3370	101	9	the	the	DET
fueconorg-3370	101	10	risks	risk	NOUN
fueconorg-3370	101	11	that	that	PRON
fueconorg-3370	101	12	the	the	DET
fueconorg-3370	101	13	public	public	ADJ
fueconorg-3370	101	14	sector	sector	NOUN
fueconorg-3370	101	15	entity	entity	NOUN
fueconorg-3370	101	16	faces	face	VERB
fueconorg-3370	101	17	,	,	PUNCT
fueconorg-3370	101	18	leading	lead	VERB
fueconorg-3370	101	19	to	to	ADP
fueconorg-3370	101	20	more	more	ADV
fueconorg-3370	101	21	targeted	target	VERB
fueconorg-3370	101	22	audit	audit	NOUN
fueconorg-3370	101	23	,	,	PUNCT
fueconorg-3370	101	24	and	and	CCONJ
fueconorg-3370	101	25	,	,	PUNCT
fueconorg-3370	101	26	consequently	consequently	ADV
fueconorg-3370	101	27	,	,	PUNCT
fueconorg-3370	101	28	more	more	ADV
fueconorg-3370	101	29	useful	useful	ADJ
fueconorg-3370	101	30	recommendations	recommendation	NOUN
fueconorg-3370	101	31	.	.	PUNCT
fueconorg-3370	102	1	mutual	mutual	ADJ
fueconorg-3370	102	2	communication	communication	NOUN
fueconorg-3370	102	3	provides	provide	VERB
fueconorg-3370	102	4	better	well	ADJ
fueconorg-3370	102	5	coordination	coordination	NOUN
fueconorg-3370	102	6	of	of	ADP
fueconorg-3370	102	7	activities	activity	NOUN
fueconorg-3370	102	8	,	,	PUNCT
fueconorg-3370	102	9	clearer	clear	ADJ
fueconorg-3370	102	10	understanding	understanding	NOUN
fueconorg-3370	102	11	of	of	ADP
fueconorg-3370	102	12	individual	individual	ADJ
fueconorg-3370	102	13	roles	role	NOUN
fueconorg-3370	102	14	and	and	CCONJ
fueconorg-3370	102	15	demands	demand	NOUN
fueconorg-3370	102	16	of	of	ADP
fueconorg-3370	102	17	state	state	NOUN
fueconorg-3370	102	18	and	and	CCONJ
fueconorg-3370	102	19	internal	internal	ADJ
fueconorg-3370	102	20	audit	audit	NOUN
fueconorg-3370	102	21	,	,	PUNCT
fueconorg-3370	102	22	better	well	ADJ
fueconorg-3370	102	23	mutual	mutual	ADJ
fueconorg-3370	102	24	understanding	understanding	NOUN
fueconorg-3370	102	25	of	of	ADP
fueconorg-3370	102	26	the	the	DET
fueconorg-3370	102	27	results	result	NOUN
fueconorg-3370	102	28	of	of	ADP
fueconorg-3370	102	29	the	the	DET
fueconorg-3370	102	30	work	work	NOUN
fueconorg-3370	102	31	of	of	ADP
fueconorg-3370	102	32	the	the	DET
fueconorg-3370	102	33	other	other	ADJ
fueconorg-3370	102	34	,	,	PUNCT
fueconorg-3370	102	35	etc	etc	X
fueconorg-3370	102	36	.	.	X
fueconorg-3370	103	1	the	the	DET
fueconorg-3370	103	2	results	result	NOUN
fueconorg-3370	103	3	of	of	ADP
fueconorg-3370	103	4	the	the	DET
fueconorg-3370	103	5	2015	2015	NUM
fueconorg-3370	103	6	survey	survey	NOUN
fueconorg-3370	103	7	(	(	PUNCT
fueconorg-3370	103	8	eurosai	eurosai	ADJ
fueconorg-3370	103	9	–	–	PUNCT
fueconorg-3370	103	10	eciia	eciia	VERB
fueconorg-3370	103	11	joint	joint	ADJ
fueconorg-3370	103	12	paper	paper	NOUN
fueconorg-3370	103	13	,	,	PUNCT
fueconorg-3370	103	14	2015	2015	NUM
fueconorg-3370	103	15	)	)	PUNCT
fueconorg-3370	103	16	,	,	PUNCT
fueconorg-3370	103	17	conducted	conduct	VERB
fueconorg-3370	103	18	by	by	ADP
fueconorg-3370	103	19	the	the	DET
fueconorg-3370	103	20	european	european	PROPN
fueconorg-3370	103	21	organization	organization	PROPN
fueconorg-3370	103	22	of	of	ADP
fueconorg-3370	103	23	supreme	supreme	PROPN
fueconorg-3370	103	24	audit	audit	PROPN
fueconorg-3370	103	25	institutions	institution	NOUN
fueconorg-3370	103	26	(	(	PUNCT
fueconorg-3370	103	27	eurosai	eurosai	PROPN
fueconorg-3370	103	28	)	)	PUNCT
fueconorg-3370	103	29	and	and	CCONJ
fueconorg-3370	103	30	the	the	DET
fueconorg-3370	103	31	european	european	PROPN
fueconorg-3370	103	32	confederation	confederation	PROPN
fueconorg-3370	103	33	of	of	ADP
fueconorg-3370	103	34	institutes	institutes	PROPN
fueconorg-3370	103	35	of	of	ADP
fueconorg-3370	103	36	internal	internal	ADJ
fueconorg-3370	103	37	auditors	auditor	NOUN
fueconorg-3370	103	38	(	(	PUNCT
fueconorg-3370	103	39	eciia	eciia	ADJ
fueconorg-3370	103	40	)	)	PUNCT
fueconorg-3370	103	41	,	,	PUNCT
fueconorg-3370	103	42	provide	provide	VERB
fueconorg-3370	103	43	a	a	DET
fueconorg-3370	103	44	great	great	ADJ
fueconorg-3370	103	45	deal	deal	NOUN
fueconorg-3370	103	46	of	of	ADP
fueconorg-3370	103	47	detail	detail	NOUN
fueconorg-3370	103	48	on	on	ADP
fueconorg-3370	103	49	the	the	DET
fueconorg-3370	103	50	achieved	achieve	VERB
fueconorg-3370	103	51	cooperation	cooperation	NOUN
fueconorg-3370	103	52	between	between	ADP
fueconorg-3370	103	53	state	state	NOUN
fueconorg-3370	103	54	and	and	CCONJ
fueconorg-3370	103	55	internal	internal	ADJ
fueconorg-3370	103	56	audit	audit	NOUN
fueconorg-3370	103	57	.	.	PUNCT
fueconorg-3370	104	1	in	in	ADP
fueconorg-3370	104	2	general	general	ADJ
fueconorg-3370	104	3	,	,	PUNCT
fueconorg-3370	104	4	the	the	DET
fueconorg-3370	104	5	most	most	ADV
fueconorg-3370	104	6	common	common	ADJ
fueconorg-3370	104	7	ways	way	NOUN
fueconorg-3370	104	8	of	of	ADP
fueconorg-3370	104	9	cooperation	cooperation	NOUN
fueconorg-3370	104	10	between	between	ADP
fueconorg-3370	104	11	state	state	NOUN
fueconorg-3370	104	12	and	and	CCONJ
fueconorg-3370	104	13	internal	internal	ADJ
fueconorg-3370	104	14	audit	audit	NOUN
fueconorg-3370	104	15	are	be	AUX
fueconorg-3370	104	16	as	as	SCONJ
fueconorg-3370	104	17	follows	follow	VERB
fueconorg-3370	104	18	:	:	PUNCT
fueconorg-3370	104	19			X
fueconorg-3370	104	20	mutual	mutual	ADJ
fueconorg-3370	104	21	communication	communication	NOUN
fueconorg-3370	104	22	of	of	ADP
fueconorg-3370	104	23	audit	audit	NOUN
fueconorg-3370	104	24	reports	report	NOUN
fueconorg-3370	104	25	(	(	PUNCT
fueconorg-3370	104	26	belgium	belgium	NOUN
fueconorg-3370	104	27	,	,	PUNCT
fueconorg-3370	104	28	croatia	croatia	PROPN
fueconorg-3370	104	29	,	,	PUNCT
fueconorg-3370	104	30	cyprus	cyprus	PROPN
fueconorg-3370	104	31	,	,	PUNCT
fueconorg-3370	104	32	denmark	denmark	PROPN
fueconorg-3370	104	33	,	,	PUNCT
fueconorg-3370	104	34	finland	finland	PROPN
fueconorg-3370	104	35	,	,	PUNCT
fueconorg-3370	104	36	france	france	PROPN
fueconorg-3370	104	37	,	,	PUNCT
fueconorg-3370	104	38	latvia	latvia	PROPN
fueconorg-3370	104	39	,	,	PUNCT
fueconorg-3370	104	40	malta	malta	PROPN
fueconorg-3370	104	41	,	,	PUNCT
fueconorg-3370	104	42	the	the	DET
fueconorg-3370	104	43	netherlands	netherlands	PROPN
fueconorg-3370	104	44	,	,	PUNCT
fueconorg-3370	104	45	poland	poland	PROPN
fueconorg-3370	104	46	,	,	PUNCT
fueconorg-3370	104	47	portugal	portugal	PROPN
fueconorg-3370	104	48	,	,	PUNCT
fueconorg-3370	104	49	slovakia	slovakia	PROPN
fueconorg-3370	104	50	,	,	PUNCT
fueconorg-3370	104	51	spain	spain	PROPN
fueconorg-3370	104	52	)	)	PUNCT
fueconorg-3370	104	53	,	,	PUNCT
fueconorg-3370	104	54			X
fueconorg-3370	104	55	regular	regular	ADJ
fueconorg-3370	104	56	meetings	meeting	NOUN
fueconorg-3370	104	57	of	of	ADP
fueconorg-3370	104	58	state	state	NOUN
fueconorg-3370	104	59	and	and	CCONJ
fueconorg-3370	104	60	internal	internal	ADJ
fueconorg-3370	104	61	auditors	auditor	NOUN
fueconorg-3370	104	62	(	(	PUNCT
fueconorg-3370	104	63	austria	austria	PROPN
fueconorg-3370	104	64	,	,	PUNCT
fueconorg-3370	104	65	belgium	belgium	PROPN
fueconorg-3370	104	66	,	,	PUNCT
fueconorg-3370	104	67	croatia	croatia	PROPN
fueconorg-3370	104	68	,	,	PUNCT
fueconorg-3370	104	69	czech	czech	PROPN
fueconorg-3370	104	70	republic	republic	NOUN
fueconorg-3370	104	71	,	,	PUNCT
fueconorg-3370	104	72	denmark	denmark	PROPN
fueconorg-3370	104	73	,	,	PUNCT
fueconorg-3370	104	74	france	france	PROPN
fueconorg-3370	104	75	,	,	PUNCT
fueconorg-3370	104	76	hungary	hungary	PROPN
fueconorg-3370	104	77	,	,	PUNCT
fueconorg-3370	104	78	latvia	latvia	PROPN
fueconorg-3370	104	79	,	,	PUNCT
fueconorg-3370	104	80	lithuania	lithuania	PROPN
fueconorg-3370	104	81	,	,	PUNCT
fueconorg-3370	104	82	malta	malta	PROPN
fueconorg-3370	104	83	,	,	PUNCT
fueconorg-3370	104	84	the	the	DET
fueconorg-3370	104	85	netherlands	netherlands	PROPN
fueconorg-3370	104	86	,	,	PUNCT
fueconorg-3370	104	87	slovakia	slovakia	PROPN
fueconorg-3370	104	88	)	)	PUNCT
fueconorg-3370	104	89	,	,	PUNCT
fueconorg-3370	104	90			VERB
fueconorg-3370	104	91	using	use	VERB
fueconorg-3370	104	92	the	the	DET
fueconorg-3370	104	93	results	result	NOUN
fueconorg-3370	104	94	of	of	ADP
fueconorg-3370	104	95	the	the	DET
fueconorg-3370	104	96	work	work	NOUN
fueconorg-3370	104	97	of	of	ADP
fueconorg-3370	104	98	the	the	DET
fueconorg-3370	104	99	other	other	ADJ
fueconorg-3370	104	100	party	party	NOUN
fueconorg-3370	104	101	in	in	ADP
fueconorg-3370	104	102	order	order	NOUN
fueconorg-3370	104	103	to	to	PART
fueconorg-3370	104	104	determine	determine	VERB
fueconorg-3370	104	105	the	the	DET
fueconorg-3370	104	106	nature	nature	NOUN
fueconorg-3370	104	107	,	,	PUNCT
fueconorg-3370	104	108	timing	timing	NOUN
fueconorg-3370	104	109	,	,	PUNCT
fueconorg-3370	104	110	and	and	CCONJ
fueconorg-3370	104	111	scope	scope	NOUN
fueconorg-3370	104	112	of	of	ADP
fueconorg-3370	104	113	the	the	DET
fueconorg-3370	104	114	audit	audit	NOUN
fueconorg-3370	104	115	procedures	procedure	NOUN
fueconorg-3370	104	116	to	to	PART
fueconorg-3370	104	117	be	be	AUX
fueconorg-3370	104	118	carried	carry	VERB
fueconorg-3370	104	119	out	out	ADP
fueconorg-3370	104	120	(	(	PUNCT
fueconorg-3370	104	121	belgium	belgium	PROPN
fueconorg-3370	104	122	,	,	PUNCT
fueconorg-3370	104	123	bulgaria	bulgaria	PROPN
fueconorg-3370	104	124	,	,	PUNCT
fueconorg-3370	104	125	croatia	croatia	PROPN
fueconorg-3370	104	126	,	,	PUNCT
fueconorg-3370	104	127	czech	czech	PROPN
fueconorg-3370	104	128	republic	republic	NOUN
fueconorg-3370	104	129	,	,	PUNCT
fueconorg-3370	104	130	the	the	DET
fueconorg-3370	104	131	netherlands	netherlands	PROPN
fueconorg-3370	104	132	,	,	PUNCT
fueconorg-3370	104	133	poland	poland	PROPN
fueconorg-3370	104	134	)	)	PUNCT
fueconorg-3370	104	135	.	.	PUNCT
fueconorg-3370	105	1	table	table	NOUN
fueconorg-3370	105	2	2	2	NUM
fueconorg-3370	105	3	gives	give	VERB
fueconorg-3370	105	4	a	a	DET
fueconorg-3370	105	5	review	review	NOUN
fueconorg-3370	105	6	of	of	ADP
fueconorg-3370	105	7	the	the	DET
fueconorg-3370	105	8	organization	organization	NOUN
fueconorg-3370	105	9	of	of	ADP
fueconorg-3370	105	10	internal	internal	ADJ
fueconorg-3370	105	11	control	control	NOUN
fueconorg-3370	105	12	/	/	SYM
fueconorg-3370	105	13	internal	internal	ADJ
fueconorg-3370	105	14	audit	audit	NOUN
fueconorg-3370	105	15	and	and	CCONJ
fueconorg-3370	105	16	the	the	DET
fueconorg-3370	105	17	scope	scope	NOUN
fueconorg-3370	105	18	of	of	ADP
fueconorg-3370	105	19	established	establish	VERB
fueconorg-3370	105	20	cooperation	cooperation	NOUN
fueconorg-3370	105	21	between	between	ADP
fueconorg-3370	105	22	external	external	ADJ
fueconorg-3370	105	23	and	and	CCONJ
fueconorg-3370	105	24	internal	internal	ADJ
fueconorg-3370	105	25	audit	audit	NOUN
fueconorg-3370	105	26	in	in	ADP
fueconorg-3370	105	27	the	the	DET
fueconorg-3370	105	28	public	public	ADJ
fueconorg-3370	105	29	sector	sector	NOUN
fueconorg-3370	105	30	in	in	ADP
fueconorg-3370	105	31	the	the	DET
fueconorg-3370	105	32	eu	eu	PROPN
fueconorg-3370	105	33	countries	country	NOUN
fueconorg-3370	105	34	.	.	PUNCT
fueconorg-3370	106	1	tendencies	tendency	NOUN
fueconorg-3370	106	2	in	in	ADP
fueconorg-3370	106	3	development	development	NOUN
fueconorg-3370	106	4	of	of	ADP
fueconorg-3370	106	5	external	external	ADJ
fueconorg-3370	106	6	and	and	CCONJ
fueconorg-3370	106	7	internal	internal	ADJ
fueconorg-3370	106	8	audit	audit	NOUN
fueconorg-3370	106	9	in	in	ADP
fueconorg-3370	106	10	the	the	DET
fueconorg-3370	106	11	public	public	ADJ
fueconorg-3370	106	12	sector	sector	NOUN
fueconorg-3370	106	13	65	65	NUM
fueconorg-3370	106	14	table	table	NOUN
fueconorg-3370	106	15	2	2	NUM
fueconorg-3370	106	16	the	the	DET
fueconorg-3370	106	17	organization	organization	NOUN
fueconorg-3370	106	18	of	of	ADP
fueconorg-3370	106	19	internal	internal	ADJ
fueconorg-3370	106	20	control	control	NOUN
fueconorg-3370	106	21	/	/	SYM
fueconorg-3370	106	22	internal	internal	ADJ
fueconorg-3370	106	23	audit	audit	NOUN
fueconorg-3370	106	24	and	and	CCONJ
fueconorg-3370	106	25	the	the	DET
fueconorg-3370	106	26	scope	scope	NOUN
fueconorg-3370	106	27	of	of	ADP
fueconorg-3370	106	28	established	establish	VERB
fueconorg-3370	106	29	cooperation	cooperation	NOUN
fueconorg-3370	106	30	between	between	ADP
fueconorg-3370	106	31	external	external	ADJ
fueconorg-3370	106	32	and	and	CCONJ
fueconorg-3370	106	33	internal	internal	ADJ
fueconorg-3370	106	34	audit	audit	NOUN
fueconorg-3370	106	35	in	in	ADP
fueconorg-3370	106	36	the	the	DET
fueconorg-3370	106	37	public	public	ADJ
fueconorg-3370	106	38	sector	sector	NOUN
fueconorg-3370	106	39	in	in	ADP
fueconorg-3370	106	40	the	the	DET
fueconorg-3370	106	41	eu	eu	PROPN
fueconorg-3370	106	42	countries	countries	PROPN
fueconorg-3370	106	43	country	country	NOUN
fueconorg-3370	106	44	model	model	NOUN
fueconorg-3370	106	45	of	of	ADP
fueconorg-3370	106	46	internal	internal	ADJ
fueconorg-3370	106	47	control	control	NOUN
fueconorg-3370	106	48	organization/	organization/	NUM
fueconorg-3370	106	49	establishment	establishment	NOUN
fueconorg-3370	106	50	of	of	ADP
fueconorg-3370	106	51	ia	ia	PROPN
fueconorg-3370	106	52	cooperation	cooperation	NOUN
fueconorg-3370	106	53	between	between	ADP
fueconorg-3370	106	54	external	external	ADJ
fueconorg-3370	106	55	and	and	CCONJ
fueconorg-3370	106	56	internal	internal	ADJ
fueconorg-3370	106	57	audit	audit	NOUN
fueconorg-3370	106	58	in	in	ADP
fueconorg-3370	106	59	public	public	ADJ
fueconorg-3370	106	60	sector	sector	NOUN
fueconorg-3370	106	61	austria	austria	PROPN
fueconorg-3370	106	62	accepted	accept	VERB
fueconorg-3370	106	63	components	component	NOUN
fueconorg-3370	106	64	of	of	ADP
fueconorg-3370	106	65	pifc	pifc	NOUN
fueconorg-3370	106	66	access	access	NOUN
fueconorg-3370	106	67	to	to	ADP
fueconorg-3370	106	68	the	the	DET
fueconorg-3370	106	69	eu	eu	PROPN
fueconorg-3370	106	70	.	.	PROPN
fueconorg-3370	106	71	ia	ia	PROPN
fueconorg-3370	106	72	establishment	establishment	NOUN
fueconorg-3370	106	73	in	in	ADP
fueconorg-3370	106	74	all	all	DET
fueconorg-3370	106	75	ministries	ministry	NOUN
fueconorg-3370	106	76	,	,	PUNCT
fueconorg-3370	106	77	state	state	NOUN
fueconorg-3370	106	78	selfgovernments	selfgovernment	NOUN
fueconorg-3370	106	79	and	and	CCONJ
fueconorg-3370	106	80	50	50	NUM
fueconorg-3370	106	81	%	%	NOUN
fueconorg-3370	106	82	of	of	ADP
fueconorg-3370	106	83	agencies	agency	NOUN
fueconorg-3370	106	84	and	and	CCONJ
fueconorg-3370	106	85	public	public	ADJ
fueconorg-3370	106	86	enterprises	enterprise	NOUN
fueconorg-3370	106	87	well	well	ADV
fueconorg-3370	106	88	-	-	PUNCT
fueconorg-3370	106	89	established	establish	VERB
fueconorg-3370	106	90	(	(	PUNCT
fueconorg-3370	106	91	informal	informal	ADJ
fueconorg-3370	106	92	)	)	PUNCT
fueconorg-3370	106	93	cooperation	cooperation	NOUN
fueconorg-3370	106	94	in	in	ADP
fueconorg-3370	106	95	the	the	DET
fueconorg-3370	106	96	field	field	NOUN
fueconorg-3370	106	97	of	of	ADP
fueconorg-3370	106	98	planning	planning	NOUN
fueconorg-3370	106	99	,	,	PUNCT
fueconorg-3370	106	100	information	information	NOUN
fueconorg-3370	106	101	exchange	exchange	NOUN
fueconorg-3370	106	102	,	,	PUNCT
fueconorg-3370	106	103	reporting	report	VERB
fueconorg-3370	106	104	belgium	belgium	NOUN
fueconorg-3370	106	105	accepted	accept	VERB
fueconorg-3370	106	106	components	component	NOUN
fueconorg-3370	106	107	by	by	ADP
fueconorg-3370	106	108	pifc	pifc	NOUN
fueconorg-3370	106	109	access	access	NOUN
fueconorg-3370	106	110	to	to	ADP
fueconorg-3370	106	111	eu/	eu/	PROPN
fueconorg-3370	106	112	ia	ia	PROPN
fueconorg-3370	106	113	is	be	AUX
fueconorg-3370	106	114	performed	perform	VERB
fueconorg-3370	106	115	in	in	ADP
fueconorg-3370	106	116	22	22	NUM
fueconorg-3370	106	117	institutions	institution	NOUN
fueconorg-3370	106	118	of	of	ADP
fueconorg-3370	106	119	executive	executive	ADJ
fueconorg-3370	106	120	power	power	NOUN
fueconorg-3370	106	121	formal	formal	ADJ
fueconorg-3370	106	122	cooperation	cooperation	NOUN
fueconorg-3370	106	123	is	be	AUX
fueconorg-3370	106	124	established	establish	VERB
fueconorg-3370	106	125	at	at	ADP
fueconorg-3370	106	126	the	the	DET
fueconorg-3370	106	127	regional	regional	ADJ
fueconorg-3370	106	128	level	level	NOUN
fueconorg-3370	106	129	,	,	PUNCT
fueconorg-3370	106	130	while	while	SCONJ
fueconorg-3370	106	131	formal	formal	ADJ
fueconorg-3370	106	132	agreement	agreement	NOUN
fueconorg-3370	106	133	does	do	AUX
fueconorg-3370	106	134	not	not	PART
fueconorg-3370	106	135	exist	exist	VERB
fueconorg-3370	106	136	with	with	ADP
fueconorg-3370	106	137	ir	ir	PROPN
fueconorg-3370	106	138	in	in	ADP
fueconorg-3370	106	139	individual	individual	ADJ
fueconorg-3370	106	140	entities	entity	NOUN
fueconorg-3370	106	141	and	and	CCONJ
fueconorg-3370	106	142	provinces	province	NOUN
fueconorg-3370	106	143	bulgaria	bulgaria	PROPN
fueconorg-3370	106	144	decentralized	decentralize	VERB
fueconorg-3370	106	145	internal	internal	ADJ
fueconorg-3370	106	146	control	control	NOUN
fueconorg-3370	106	147	.	.	PUNCT
fueconorg-3370	107	1	established	establish	VERB
fueconorg-3370	107	2	pifc	pifc	NOUN
fueconorg-3370	107	3	system	system	NOUN
fueconorg-3370	107	4	and	and	CCONJ
fueconorg-3370	107	5	ia	ia	NOUN
fueconorg-3370	107	6	within	within	ADP
fueconorg-3370	107	7	it	it	PRON
fueconorg-3370	107	8	established	establish	VERB
fueconorg-3370	107	9	cooperation	cooperation	NOUN
fueconorg-3370	107	10	between	between	ADP
fueconorg-3370	107	11	state	state	NOUN
fueconorg-3370	107	12	and	and	CCONJ
fueconorg-3370	107	13	internal	internal	ADJ
fueconorg-3370	107	14	audit	audit	NOUN
fueconorg-3370	107	15	through	through	ADP
fueconorg-3370	107	16	agreement	agreement	NOUN
fueconorg-3370	107	17	cyprus	cyprus	PROPN
fueconorg-3370	107	18	centralized	centralize	VERB
fueconorg-3370	107	19	internal	internal	ADJ
fueconorg-3370	107	20	control	control	NOUN
fueconorg-3370	107	21	.	.	PUNCT
fueconorg-3370	108	1	ia	ia	PROPN
fueconorg-3370	108	2	is	be	AUX
fueconorg-3370	108	3	in	in	ADP
fueconorg-3370	108	4	charge	charge	NOUN
fueconorg-3370	108	5	of	of	ADP
fueconorg-3370	108	6	the	the	DET
fueconorg-3370	108	7	internal	internal	ADJ
fueconorg-3370	108	8	audit	audit	NOUN
fueconorg-3370	108	9	service	service	NOUN
fueconorg-3370	108	10	(	(	PUNCT
fueconorg-3370	108	11	ias	ias	PROPN
fueconorg-3370	108	12	)	)	PUNCT
fueconorg-3370	108	13	,	,	PUNCT
fueconorg-3370	108	14	headed	head	VERB
fueconorg-3370	108	15	by	by	ADP
fueconorg-3370	108	16	the	the	DET
fueconorg-3370	108	17	commissioner	commissioner	NOUN
fueconorg-3370	108	18	of	of	ADP
fueconorg-3370	108	19	internal	internal	ADJ
fueconorg-3370	108	20	audit	audit	NOUN
fueconorg-3370	108	21	internal	internal	ADJ
fueconorg-3370	108	22	audit	audit	NOUN
fueconorg-3370	108	23	reports	report	NOUN
fueconorg-3370	108	24	are	be	AUX
fueconorg-3370	108	25	taken	take	VERB
fueconorg-3370	108	26	into	into	ADP
fueconorg-3370	108	27	account	account	NOUN
fueconorg-3370	108	28	when	when	SCONJ
fueconorg-3370	108	29	developing	develop	VERB
fueconorg-3370	108	30	an	an	DET
fueconorg-3370	108	31	annual	annual	ADJ
fueconorg-3370	108	32	external	external	ADJ
fueconorg-3370	108	33	audit	audit	NOUN
fueconorg-3370	108	34	plan	plan	NOUN
fueconorg-3370	108	35	czech	czech	PROPN
fueconorg-3370	108	36	republic	republic	PROPN
fueconorg-3370	108	37	decentralized	decentralize	VERB
fueconorg-3370	108	38	internal	internal	ADJ
fueconorg-3370	108	39	control	control	NOUN
fueconorg-3370	108	40	,	,	PUNCT
fueconorg-3370	108	41	established	establish	VERB
fueconorg-3370	108	42	pifc	pifc	NOUN
fueconorg-3370	108	43	system	system	NOUN
fueconorg-3370	108	44	and	and	CCONJ
fueconorg-3370	108	45	ia	ia	NOUN
fueconorg-3370	108	46	within	within	ADP
fueconorg-3370	108	47	it	it	PRON
fueconorg-3370	108	48	mutual	mutual	ADJ
fueconorg-3370	108	49	use	use	NOUN
fueconorg-3370	108	50	of	of	ADP
fueconorg-3370	108	51	work	work	NOUN
fueconorg-3370	108	52	in	in	ADP
fueconorg-3370	108	53	order	order	NOUN
fueconorg-3370	108	54	to	to	PART
fueconorg-3370	108	55	determine	determine	VERB
fueconorg-3370	108	56	the	the	DET
fueconorg-3370	108	57	nature	nature	NOUN
fueconorg-3370	108	58	,	,	PUNCT
fueconorg-3370	108	59	timing	timing	NOUN
fueconorg-3370	108	60	and	and	CCONJ
fueconorg-3370	108	61	scope	scope	NOUN
fueconorg-3370	108	62	of	of	ADP
fueconorg-3370	108	63	audit	audit	NOUN
fueconorg-3370	108	64	procedures	procedure	NOUN
fueconorg-3370	108	65	denmark	denmark	VERB
fueconorg-3370	108	66	decentralized	decentralize	VERB
fueconorg-3370	108	67	internal	internal	ADJ
fueconorg-3370	108	68	control	control	NOUN
fueconorg-3370	108	69	.	.	PUNCT
fueconorg-3370	109	1	within	within	ADP
fueconorg-3370	109	2	each	each	DET
fueconorg-3370	109	3	ministry	ministry	NOUN
fueconorg-3370	109	4	ia	ia	PROPN
fueconorg-3370	109	5	established	establish	VERB
fueconorg-3370	109	6	in	in	ADP
fueconorg-3370	109	7	all	all	DET
fueconorg-3370	109	8	departments	department	NOUN
fueconorg-3370	109	9	of	of	ADP
fueconorg-3370	109	10	the	the	DET
fueconorg-3370	109	11	federal	federal	ADJ
fueconorg-3370	109	12	administration	administration	NOUN
fueconorg-3370	109	13	realizing	realize	VERB
fueconorg-3370	109	14	cooperation	cooperation	NOUN
fueconorg-3370	109	15	through	through	ADP
fueconorg-3370	109	16	the	the	DET
fueconorg-3370	109	17	organization	organization	NOUN
fueconorg-3370	109	18	of	of	ADP
fueconorg-3370	109	19	quarterly	quarterly	ADJ
fueconorg-3370	109	20	meetings	meeting	NOUN
fueconorg-3370	109	21	.	.	PUNCT
fueconorg-3370	110	1	cooperation	cooperation	NOUN
fueconorg-3370	110	2	regulated	regulate	VERB
fueconorg-3370	110	3	by	by	ADP
fueconorg-3370	110	4	law	law	NOUN
fueconorg-3370	110	5	.	.	PUNCT
fueconorg-3370	111	1	estonia	estonia	PROPN
fueconorg-3370	111	2	established	establish	VERB
fueconorg-3370	111	3	pifc	pifc	NOUN
fueconorg-3370	111	4	system	system	NOUN
fueconorg-3370	111	5	and	and	CCONJ
fueconorg-3370	111	6	ia	ia	NOUN
fueconorg-3370	111	7	within	within	ADP
fueconorg-3370	111	8	it	it	PRON
fueconorg-3370	111	9	high	high	ADJ
fueconorg-3370	111	10	level	level	NOUN
fueconorg-3370	111	11	of	of	ADP
fueconorg-3370	111	12	cooperation	cooperation	NOUN
fueconorg-3370	111	13	and	and	CCONJ
fueconorg-3370	111	14	coordination	coordination	PROPN
fueconorg-3370	111	15	finland	finland	PROPN
fueconorg-3370	111	16	established	establish	VERB
fueconorg-3370	111	17	pifc	pifc	NOUN
fueconorg-3370	111	18	system	system	NOUN
fueconorg-3370	111	19	ia	ia	PROPN
fueconorg-3370	111	20	is	be	AUX
fueconorg-3370	111	21	performed	perform	VERB
fueconorg-3370	111	22	in	in	ADP
fueconorg-3370	111	23	government	government	NOUN
fueconorg-3370	111	24	ministries	ministry	NOUN
fueconorg-3370	111	25	and	and	CCONJ
fueconorg-3370	111	26	state	state	NOUN
fueconorg-3370	111	27	bodies	body	NOUN
fueconorg-3370	111	28	strong	strong	ADJ
fueconorg-3370	111	29	cooperation	cooperation	NOUN
fueconorg-3370	111	30	established	establish	VERB
fueconorg-3370	111	31	france	france	PROPN
fueconorg-3370	111	32	strong	strong	ADJ
fueconorg-3370	111	33	centralization	centralization	NOUN
fueconorg-3370	111	34	of	of	ADP
fueconorg-3370	111	35	internal	internal	ADJ
fueconorg-3370	111	36	control	control	NOUN
fueconorg-3370	111	37	.	.	PUNCT
fueconorg-3370	112	1	starting	start	VERB
fueconorg-3370	112	2	the	the	DET
fueconorg-3370	112	3	process	process	NOUN
fueconorg-3370	112	4	of	of	ADP
fueconorg-3370	112	5	decentralization	decentralization	NOUN
fueconorg-3370	112	6	of	of	ADP
fueconorg-3370	112	7	internal	internal	ADJ
fueconorg-3370	112	8	control	control	NOUN
fueconorg-3370	112	9	there	there	PRON
fueconorg-3370	112	10	is	be	VERB
fueconorg-3370	112	11	cooperation	cooperation	NOUN
fueconorg-3370	112	12	in	in	ADP
fueconorg-3370	112	13	the	the	DET
fueconorg-3370	112	14	domain	domain	NOUN
fueconorg-3370	112	15	of	of	ADP
fueconorg-3370	112	16	internal	internal	ADJ
fueconorg-3370	112	17	audit	audit	NOUN
fueconorg-3370	112	18	work	work	NOUN
fueconorg-3370	112	19	for	for	ADP
fueconorg-3370	112	20	the	the	DET
fueconorg-3370	112	21	needs	need	NOUN
fueconorg-3370	112	22	of	of	ADP
fueconorg-3370	112	23	the	the	DET
fueconorg-3370	112	24	court	court	NOUN
fueconorg-3370	112	25	of	of	ADP
fueconorg-3370	112	26	audit	audit	PROPN
fueconorg-3370	112	27	germany	germany	PROPN
fueconorg-3370	112	28	ia	ia	PROPN
fueconorg-3370	112	29	organized	organize	VERB
fueconorg-3370	112	30	in	in	ADP
fueconorg-3370	112	31	all	all	DET
fueconorg-3370	112	32	departments	department	NOUN
fueconorg-3370	112	33	of	of	ADP
fueconorg-3370	112	34	the	the	DET
fueconorg-3370	112	35	federal	federal	PROPN
fueconorg-3370	112	36	administration	administration	NOUN
fueconorg-3370	112	37	the	the	DET
fueconorg-3370	112	38	decisions	decision	NOUN
fueconorg-3370	112	39	on	on	ADP
fueconorg-3370	112	40	the	the	DET
fueconorg-3370	112	41	nature	nature	NOUN
fueconorg-3370	112	42	and	and	CCONJ
fueconorg-3370	112	43	degree	degree	NOUN
fueconorg-3370	112	44	of	of	ADP
fueconorg-3370	112	45	contact	contact	NOUN
fueconorg-3370	112	46	between	between	ADP
fueconorg-3370	112	47	the	the	DET
fueconorg-3370	112	48	state	state	NOUN
fueconorg-3370	112	49	and	and	CCONJ
fueconorg-3370	112	50	internal	internal	ADJ
fueconorg-3370	112	51	audit	audit	NOUN
fueconorg-3370	112	52	are	be	AUX
fueconorg-3370	112	53	the	the	DET
fueconorg-3370	112	54	responsibility	responsibility	NOUN
fueconorg-3370	112	55	of	of	ADP
fueconorg-3370	112	56	the	the	DET
fueconorg-3370	112	57	state	state	NOUN
fueconorg-3370	112	58	audit	audit	NOUN
fueconorg-3370	112	59	unit	unit	NOUN
fueconorg-3370	112	60	.	.	PUNCT
fueconorg-3370	113	1	greece	greece	PROPN
fueconorg-3370	113	2	the	the	DET
fueconorg-3370	113	3	trend	trend	NOUN
fueconorg-3370	113	4	of	of	ADP
fueconorg-3370	113	5	decentralization	decentralization	NOUN
fueconorg-3370	113	6	of	of	ADP
fueconorg-3370	113	7	the	the	DET
fueconorg-3370	113	8	pic	pic	NOUN
fueconorg-3370	113	9	,	,	PUNCT
fueconorg-3370	113	10	centralized	centralized	ADJ
fueconorg-3370	113	11	ia	ia	NOUN
fueconorg-3370	113	12	for	for	ADP
fueconorg-3370	113	13	ministries	ministry	NOUN
fueconorg-3370	113	14	and	and	CCONJ
fueconorg-3370	113	15	regions	region	NOUN
fueconorg-3370	113	16	no	no	DET
fueconorg-3370	113	17	cooperation	cooperation	NOUN
fueconorg-3370	113	18	agreement	agreement	NOUN
fueconorg-3370	113	19	hungary	hungary	PROPN
fueconorg-3370	113	20	decentralized	decentralize	VERB
fueconorg-3370	113	21	internal	internal	ADJ
fueconorg-3370	113	22	control	control	NOUN
fueconorg-3370	113	23	,	,	PUNCT
fueconorg-3370	113	24	established	establish	VERB
fueconorg-3370	113	25	pifc	pifc	NOUN
fueconorg-3370	113	26	system	system	NOUN
fueconorg-3370	113	27	established	establish	VERB
fueconorg-3370	113	28	cooperation	cooperation	NOUN
fueconorg-3370	113	29	.	.	PUNCT
fueconorg-3370	114	1	state	state	NOUN
fueconorg-3370	114	2	audit	audit	NOUN
fueconorg-3370	114	3	uses	use	VERB
fueconorg-3370	114	4	the	the	DET
fueconorg-3370	114	5	work	work	NOUN
fueconorg-3370	114	6	of	of	ADP
fueconorg-3370	114	7	internal	internal	ADJ
fueconorg-3370	114	8	audit	audit	NOUN
fueconorg-3370	114	9	but	but	CCONJ
fueconorg-3370	114	10	also	also	ADV
fueconorg-3370	114	11	involves	involve	VERB
fueconorg-3370	114	12	it	it	PRON
fueconorg-3370	114	13	directly	directly	ADV
fueconorg-3370	114	14	in	in	ADP
fueconorg-3370	114	15	carrying	carry	VERB
fueconorg-3370	114	16	out	out	ADP
fueconorg-3370	114	17	the	the	DET
fueconorg-3370	114	18	audit	audit	NOUN
fueconorg-3370	114	19	procedure	procedure	NOUN
fueconorg-3370	114	20	ireland	ireland	NOUN
fueconorg-3370	114	21	decentralized	decentralize	VERB
fueconorg-3370	114	22	internal	internal	ADJ
fueconorg-3370	114	23	control	control	NOUN
fueconorg-3370	114	24	,	,	PUNCT
fueconorg-3370	114	25	ia	ia	PROPN
fueconorg-3370	114	26	established	establish	VERB
fueconorg-3370	114	27	in	in	ADP
fueconorg-3370	114	28	all	all	DET
fueconorg-3370	114	29	government	government	NOUN
fueconorg-3370	114	30	departments	department	NOUN
fueconorg-3370	114	31	and	and	CCONJ
fueconorg-3370	114	32	state	state	NOUN
fueconorg-3370	114	33	organs	organ	NOUN
fueconorg-3370	114	34	joint	joint	ADJ
fueconorg-3370	114	35	review	review	NOUN
fueconorg-3370	114	36	of	of	ADP
fueconorg-3370	114	37	financial	financial	ADJ
fueconorg-3370	114	38	statements	statement	NOUN
fueconorg-3370	114	39	italy	italy	PROPN
fueconorg-3370	114	40	the	the	DET
fueconorg-3370	114	41	trend	trend	NOUN
fueconorg-3370	114	42	of	of	ADP
fueconorg-3370	114	43	decentralization	decentralization	NOUN
fueconorg-3370	114	44	,	,	PUNCT
fueconorg-3370	114	45	ia	ia	PROPN
fueconorg-3370	114	46	is	be	AUX
fueconorg-3370	114	47	performed	perform	VERB
fueconorg-3370	114	48	within	within	ADP
fueconorg-3370	114	49	the	the	DET
fueconorg-3370	114	50	ministry	ministry	PROPN
fueconorg-3370	114	51	of	of	ADP
fueconorg-3370	114	52	economy	economy	NOUN
fueconorg-3370	114	53	and	and	CCONJ
fueconorg-3370	114	54	finance	finance	NOUN
fueconorg-3370	114	55	there	there	PRON
fueconorg-3370	114	56	is	be	VERB
fueconorg-3370	114	57	no	no	DET
fueconorg-3370	114	58	cooperation	cooperation	NOUN
fueconorg-3370	114	59	agreement	agreement	NOUN
fueconorg-3370	114	60	latvia	latvia	PROPN
fueconorg-3370	114	61	decentralized	decentralize	VERB
fueconorg-3370	114	62	internal	internal	ADJ
fueconorg-3370	114	63	control	control	NOUN
fueconorg-3370	114	64	.	.	PUNCT
fueconorg-3370	115	1	ia	ia	PROPN
fueconorg-3370	115	2	established	establish	VERB
fueconorg-3370	115	3	in	in	ADP
fueconorg-3370	115	4	ministries	ministry	NOUN
fueconorg-3370	115	5	and	and	CCONJ
fueconorg-3370	115	6	institutions	institution	NOUN
fueconorg-3370	115	7	directly	directly	ADV
fueconorg-3370	115	8	responsible	responsible	ADJ
fueconorg-3370	115	9	prime	prime	ADJ
fueconorg-3370	115	10	minister	minister	NOUN
fueconorg-3370	115	11	the	the	DET
fueconorg-3370	115	12	external	external	ADJ
fueconorg-3370	115	13	audit	audit	NOUN
fueconorg-3370	115	14	cooperates	cooperate	VERB
fueconorg-3370	115	15	with	with	ADP
fueconorg-3370	115	16	the	the	DET
fueconorg-3370	115	17	internal	internal	ADJ
fueconorg-3370	115	18	audit	audit	NOUN
fueconorg-3370	115	19	through	through	ADP
fueconorg-3370	115	20	the	the	DET
fueconorg-3370	115	21	ministry	ministry	PROPN
fueconorg-3370	115	22	of	of	ADP
fueconorg-3370	115	23	finance	finance	PROPN
fueconorg-3370	115	24	and	and	CCONJ
fueconorg-3370	115	25	the	the	DET
fueconorg-3370	115	26	state	state	NOUN
fueconorg-3370	115	27	revenue	revenue	NOUN
fueconorg-3370	115	28	service	service	PROPN
fueconorg-3370	115	29	lithuania	lithuania	PROPN
fueconorg-3370	115	30	decentralized	decentralize	VERB
fueconorg-3370	115	31	internal	internal	ADJ
fueconorg-3370	115	32	control	control	NOUN
fueconorg-3370	115	33	.	.	PUNCT
fueconorg-3370	116	1	established	establish	VERB
fueconorg-3370	116	2	pifc	pifc	NOUN
fueconorg-3370	116	3	system	system	NOUN
fueconorg-3370	116	4	established	establish	VERB
fueconorg-3370	116	5	strong	strong	ADJ
fueconorg-3370	116	6	cooperation	cooperation	NOUN
fueconorg-3370	116	7	and	and	CCONJ
fueconorg-3370	116	8	coordination	coordination	NOUN
fueconorg-3370	116	9	of	of	ADP
fueconorg-3370	116	10	work	work	NOUN
fueconorg-3370	116	11	luxembourg	luxembourg	PROPN
fueconorg-3370	116	12	strong	strong	ADJ
fueconorg-3370	116	13	centralization	centralization	NOUN
fueconorg-3370	116	14	of	of	ADP
fueconorg-3370	116	15	internal	internal	PROPN
fueconorg-3370	116	16	control	control	PROPN
fueconorg-3370	116	17	ia	ia	PROPN
fueconorg-3370	116	18	is	be	AUX
fueconorg-3370	116	19	performed	perform	VERB
fueconorg-3370	116	20	by	by	ADP
fueconorg-3370	116	21	the	the	DET
fueconorg-3370	116	22	general	general	PROPN
fueconorg-3370	116	23	inspectorate	inspectorate	PROPN
fueconorg-3370	116	24	of	of	ADP
fueconorg-3370	116	25	finance	finance	NOUN
fueconorg-3370	116	26	establishing	establish	VERB
fueconorg-3370	116	27	cooperation	cooperation	NOUN
fueconorg-3370	116	28	66	66	NUM
fueconorg-3370	117	1	lj	lj	PROPN
fueconorg-3370	117	2	.	.	PUNCT
fueconorg-3370	117	3	bonić	bonić	PROPN
fueconorg-3370	117	4	,	,	PUNCT
fueconorg-3370	117	5	d.	d.	PROPN
fueconorg-3370	117	6	jakšić	jakšić	PROPN
fueconorg-3370	117	7	,	,	PUNCT
fueconorg-3370	117	8	k.	k.	PROPN
fueconorg-3370	117	9	mijić	mijić	PROPN
fueconorg-3370	117	10	country	country	PROPN
fueconorg-3370	117	11	model	model	NOUN
fueconorg-3370	117	12	of	of	ADP
fueconorg-3370	117	13	internal	internal	ADJ
fueconorg-3370	117	14	control	control	NOUN
fueconorg-3370	117	15	organization/	organization/	NUM
fueconorg-3370	117	16	establishment	establishment	NOUN
fueconorg-3370	117	17	of	of	ADP
fueconorg-3370	117	18	ia	ia	PROPN
fueconorg-3370	117	19	cooperation	cooperation	NOUN
fueconorg-3370	117	20	between	between	ADP
fueconorg-3370	117	21	external	external	ADJ
fueconorg-3370	117	22	and	and	CCONJ
fueconorg-3370	117	23	internal	internal	ADJ
fueconorg-3370	117	24	audit	audit	NOUN
fueconorg-3370	117	25	in	in	ADP
fueconorg-3370	117	26	public	public	ADJ
fueconorg-3370	117	27	sector	sector	NOUN
fueconorg-3370	117	28	malta	malta	PROPN
fueconorg-3370	117	29	centralized	centralize	VERB
fueconorg-3370	117	30	ia	ia	PROPN
fueconorg-3370	117	31	is	be	AUX
fueconorg-3370	117	32	performed	perform	VERB
fueconorg-3370	117	33	by	by	ADP
fueconorg-3370	117	34	the	the	DET
fueconorg-3370	117	35	internal	internal	ADJ
fueconorg-3370	117	36	audit	audit	NOUN
fueconorg-3370	117	37	and	and	CCONJ
fueconorg-3370	117	38	investigation	investigation	NOUN
fueconorg-3370	117	39	department	department	NOUN
fueconorg-3370	117	40	(	(	PUNCT
fueconorg-3370	117	41	iaid	iaid	PROPN
fueconorg-3370	117	42	)	)	PUNCT
fueconorg-3370	117	43	established	establish	VERB
fueconorg-3370	117	44	cooperation	cooperation	NOUN
fueconorg-3370	117	45	.	.	PUNCT
fueconorg-3370	118	1	meetings	meeting	NOUN
fueconorg-3370	118	2	are	be	AUX
fueconorg-3370	118	3	organized	organize	VERB
fueconorg-3370	118	4	to	to	PART
fueconorg-3370	118	5	discuss	discuss	VERB
fueconorg-3370	118	6	relevant	relevant	ADJ
fueconorg-3370	118	7	issues	issue	NOUN
fueconorg-3370	118	8	and	and	CCONJ
fueconorg-3370	118	9	proposals	proposal	NOUN
fueconorg-3370	118	10	of	of	ADP
fueconorg-3370	118	11	the	the	DET
fueconorg-3370	118	12	audit	audit	NOUN
fueconorg-3370	118	13	program	program	NOUN
fueconorg-3370	118	14	netherlands	netherlands	PROPN
fueconorg-3370	118	15	ia	ia	PROPN
fueconorg-3370	118	16	is	be	AUX
fueconorg-3370	118	17	centralized	centralize	VERB
fueconorg-3370	118	18	for	for	ADP
fueconorg-3370	118	19	the	the	DET
fueconorg-3370	118	20	minister	minister	NOUN
fueconorg-3370	118	21	,	,	PUNCT
fueconorg-3370	118	22	but	but	CCONJ
fueconorg-3370	118	23	it	it	PRON
fueconorg-3370	118	24	is	be	AUX
fueconorg-3370	118	25	operatively	operatively	ADV
fueconorg-3370	118	26	present	present	ADJ
fueconorg-3370	118	27	in	in	ADP
fueconorg-3370	118	28	all	all	DET
fueconorg-3370	118	29	ministries	ministry	NOUN
fueconorg-3370	118	30	.	.	PUNCT
fueconorg-3370	119	1	it	it	PRON
fueconorg-3370	119	2	is	be	AUX
fueconorg-3370	119	3	performed	perform	VERB
fueconorg-3370	119	4	by	by	ADP
fueconorg-3370	119	5	the	the	DET
fueconorg-3370	119	6	central	central	ADJ
fueconorg-3370	119	7	government	government	NOUN
fueconorg-3370	119	8	audit	audit	NOUN
fueconorg-3370	119	9	department	department	NOUN
fueconorg-3370	119	10	there	there	PRON
fueconorg-3370	119	11	is	be	VERB
fueconorg-3370	119	12	intense	intense	ADJ
fueconorg-3370	119	13	cooperation	cooperation	NOUN
fueconorg-3370	119	14	between	between	ADP
fueconorg-3370	119	15	the	the	DET
fueconorg-3370	119	16	court	court	NOUN
fueconorg-3370	119	17	of	of	ADP
fueconorg-3370	119	18	audit	audit	NOUN
fueconorg-3370	119	19	and	and	CCONJ
fueconorg-3370	119	20	the	the	DET
fueconorg-3370	119	21	internal	internal	ADJ
fueconorg-3370	119	22	audit	audit	NOUN
fueconorg-3370	119	23	at	at	ADP
fueconorg-3370	119	24	the	the	DET
fueconorg-3370	119	25	national	national	ADJ
fueconorg-3370	119	26	level	level	NOUN
fueconorg-3370	119	27	poland	poland	PROPN
fueconorg-3370	119	28	decentralized	decentralize	VERB
fueconorg-3370	119	29	internal	internal	ADJ
fueconorg-3370	119	30	control	control	NOUN
fueconorg-3370	119	31	,	,	PUNCT
fueconorg-3370	119	32	established	establish	VERB
fueconorg-3370	119	33	pifc	pifc	NOUN
fueconorg-3370	119	34	system	system	NOUN
fueconorg-3370	119	35	state	state	NOUN
fueconorg-3370	119	36	auditors	auditor	NOUN
fueconorg-3370	119	37	cooperate	cooperate	VERB
fueconorg-3370	119	38	with	with	ADP
fueconorg-3370	119	39	internal	internal	ADJ
fueconorg-3370	119	40	auditors	auditor	NOUN
fueconorg-3370	119	41	on	on	ADP
fueconorg-3370	119	42	a	a	DET
fueconorg-3370	119	43	daily	daily	ADJ
fueconorg-3370	119	44	basis	basis	NOUN
fueconorg-3370	119	45	during	during	ADP
fueconorg-3370	119	46	auditing	auditing	NOUN
fueconorg-3370	119	47	activities	activity	NOUN
fueconorg-3370	119	48	.	.	PUNCT
fueconorg-3370	120	1	portugal	portugal	PROPN
fueconorg-3370	120	2	decentralized	decentralize	VERB
fueconorg-3370	120	3	internal	internal	ADJ
fueconorg-3370	120	4	control	control	NOUN
fueconorg-3370	120	5	;	;	PUNCT
fueconorg-3370	120	6	ia	ia	PROPN
fueconorg-3370	120	7	is	be	AUX
fueconorg-3370	120	8	organized	organize	VERB
fueconorg-3370	120	9	at	at	ADP
fueconorg-3370	120	10	the	the	DET
fueconorg-3370	120	11	level	level	NOUN
fueconorg-3370	120	12	of	of	ADP
fueconorg-3370	120	13	ministries	ministry	NOUN
fueconorg-3370	120	14	and	and	CCONJ
fueconorg-3370	120	15	most	most	ADJ
fueconorg-3370	120	16	bodies	body	NOUN
fueconorg-3370	120	17	in	in	ADP
fueconorg-3370	120	18	the	the	DET
fueconorg-3370	120	19	public	public	ADJ
fueconorg-3370	120	20	sector	sector	NOUN
fueconorg-3370	120	21	the	the	DET
fueconorg-3370	120	22	law	law	NOUN
fueconorg-3370	120	23	regulates	regulate	VERB
fueconorg-3370	120	24	cooperation	cooperation	NOUN
fueconorg-3370	120	25	at	at	ADP
fueconorg-3370	120	26	the	the	DET
fueconorg-3370	120	27	highest	high	ADJ
fueconorg-3370	120	28	state	state	NOUN
fueconorg-3370	120	29	level	level	NOUN
fueconorg-3370	120	30	.	.	PUNCT
fueconorg-3370	121	1	at	at	ADP
fueconorg-3370	121	2	lower	low	ADJ
fueconorg-3370	121	3	levels	level	NOUN
fueconorg-3370	121	4	,	,	PUNCT
fueconorg-3370	121	5	internal	internal	ADJ
fueconorg-3370	121	6	audit	audit	NOUN
fueconorg-3370	121	7	cooperation	cooperation	NOUN
fueconorg-3370	121	8	is	be	AUX
fueconorg-3370	121	9	carried	carry	VERB
fueconorg-3370	121	10	out	out	ADP
fueconorg-3370	121	11	as	as	SCONJ
fueconorg-3370	121	12	needed	need	VERB
fueconorg-3370	121	13	.	.	PUNCT
fueconorg-3370	122	1	romania	romania	PROPN
fueconorg-3370	122	2	decentralized	decentralize	VERB
fueconorg-3370	122	3	internal	internal	ADJ
fueconorg-3370	122	4	control	control	NOUN
fueconorg-3370	122	5	.	.	PUNCT
fueconorg-3370	123	1	adopted	adopt	VERB
fueconorg-3370	123	2	pifc	pifc	NOUN
fueconorg-3370	123	3	system	system	NOUN
fueconorg-3370	123	4	cooperation	cooperation	NOUN
fueconorg-3370	123	5	is	be	AUX
fueconorg-3370	123	6	regulated	regulate	VERB
fueconorg-3370	123	7	by	by	ADP
fueconorg-3370	123	8	the	the	DET
fueconorg-3370	123	9	concluded	conclude	VERB
fueconorg-3370	123	10	protocol	protocol	NOUN
fueconorg-3370	123	11	between	between	ADP
fueconorg-3370	123	12	the	the	DET
fueconorg-3370	123	13	ministry	ministry	PROPN
fueconorg-3370	123	14	of	of	ADP
fueconorg-3370	123	15	finance	finance	PROPN
fueconorg-3370	123	16	and	and	CCONJ
fueconorg-3370	123	17	the	the	DET
fueconorg-3370	123	18	court	court	NOUN
fueconorg-3370	123	19	of	of	ADP
fueconorg-3370	123	20	audit	audit	NOUN
fueconorg-3370	123	21	.	.	PUNCT
fueconorg-3370	124	1	slovakia	slovakia	PROPN
fueconorg-3370	124	2	decentralized	decentralize	VERB
fueconorg-3370	124	3	internal	internal	ADJ
fueconorg-3370	124	4	control	control	NOUN
fueconorg-3370	124	5	.	.	PUNCT
fueconorg-3370	125	1	adopted	adopt	VERB
fueconorg-3370	125	2	pifc	pifc	NOUN
fueconorg-3370	125	3	system	system	NOUN
fueconorg-3370	125	4	cooperation	cooperation	NOUN
fueconorg-3370	125	5	between	between	ADP
fueconorg-3370	125	6	state	state	NOUN
fueconorg-3370	125	7	and	and	CCONJ
fueconorg-3370	125	8	internal	internal	ADJ
fueconorg-3370	125	9	audit	audit	NOUN
fueconorg-3370	125	10	is	be	AUX
fueconorg-3370	125	11	covered	cover	VERB
fueconorg-3370	125	12	by	by	ADP
fueconorg-3370	125	13	the	the	DET
fueconorg-3370	125	14	strategies	strategy	NOUN
fueconorg-3370	125	15	for	for	ADP
fueconorg-3370	125	16	the	the	DET
fueconorg-3370	125	17	development	development	NOUN
fueconorg-3370	125	18	of	of	ADP
fueconorg-3370	125	19	state	state	NOUN
fueconorg-3370	125	20	audit	audit	NOUN
fueconorg-3370	125	21	.	.	PUNCT
fueconorg-3370	126	1	slovenia	slovenia	PROPN
fueconorg-3370	126	2	decentralized	decentralize	VERB
fueconorg-3370	126	3	internal	internal	ADJ
fueconorg-3370	126	4	control	control	NOUN
fueconorg-3370	126	5	.	.	PUNCT
fueconorg-3370	127	1	adopted	adopt	VERB
fueconorg-3370	127	2	pifc	pifc	NOUN
fueconorg-3370	127	3	system	system	NOUN
fueconorg-3370	127	4	although	although	SCONJ
fueconorg-3370	127	5	informal	informal	ADJ
fueconorg-3370	127	6	,	,	PUNCT
fueconorg-3370	127	7	strong	strong	ADJ
fueconorg-3370	127	8	cooperation	cooperation	NOUN
fueconorg-3370	127	9	has	have	AUX
fueconorg-3370	127	10	been	be	AUX
fueconorg-3370	127	11	established	establish	VERB
fueconorg-3370	127	12	in	in	ADP
fueconorg-3370	127	13	a	a	DET
fueconorg-3370	127	14	number	number	NOUN
fueconorg-3370	127	15	of	of	ADP
fueconorg-3370	127	16	areas	area	NOUN
fueconorg-3370	127	17	:	:	PUNCT
fueconorg-3370	127	18	planning	planning	NOUN
fueconorg-3370	127	19	,	,	PUNCT
fueconorg-3370	127	20	reporting	reporting	NOUN
fueconorg-3370	127	21	,	,	PUNCT
fueconorg-3370	127	22	risk	risk	NOUN
fueconorg-3370	127	23	assessment	assessment	NOUN
fueconorg-3370	127	24	,	,	PUNCT
fueconorg-3370	127	25	etc	etc	X
fueconorg-3370	127	26	.	.	X
fueconorg-3370	128	1	spain	spain	PROPN
fueconorg-3370	128	2	centralized	centralize	VERB
fueconorg-3370	128	3	internal	internal	ADJ
fueconorg-3370	128	4	control	control	NOUN
fueconorg-3370	128	5	,	,	PUNCT
fueconorg-3370	128	6	ir	ir	PROPN
fueconorg-3370	128	7	is	be	AUX
fueconorg-3370	128	8	performed	perform	VERB
fueconorg-3370	128	9	by	by	ADP
fueconorg-3370	128	10	the	the	DET
fueconorg-3370	128	11	interagency	interagency	NOUN
fueconorg-3370	128	12	general	general	PROPN
fueconorg-3370	128	13	de	de	X
fueconorg-3370	128	14	la	la	PROPN
fueconorg-3370	128	15	administración	administración	PROPN
fueconorg-3370	128	16	del	del	PROPN
fueconorg-3370	128	17	estado	estado	PROPN
fueconorg-3370	128	18	–	–	PUNCT
fueconorg-3370	128	19	igae	igae	NOUN
fueconorg-3370	128	20	formal	formal	ADJ
fueconorg-3370	128	21	cooperation	cooperation	NOUN
fueconorg-3370	128	22	has	have	AUX
fueconorg-3370	128	23	not	not	PART
fueconorg-3370	128	24	been	be	AUX
fueconorg-3370	128	25	established	establish	VERB
fueconorg-3370	128	26	.	.	PUNCT
fueconorg-3370	129	1	sweden	sweden	PROPN
fueconorg-3370	129	2	accepted	accepted	ADJ
fueconorg-3370	129	3	pifc	pifc	NOUN
fueconorg-3370	129	4	components	component	NOUN
fueconorg-3370	129	5	when	when	SCONJ
fueconorg-3370	129	6	accessing	access	VERB
fueconorg-3370	129	7	the	the	DET
fueconorg-3370	129	8	eu	eu	PROPN
fueconorg-3370	129	9	informally	informally	ADV
fueconorg-3370	129	10	established	establish	VERB
fueconorg-3370	129	11	cooperation	cooperation	NOUN
fueconorg-3370	129	12	in	in	ADP
fueconorg-3370	129	13	the	the	DET
fueconorg-3370	129	14	field	field	NOUN
fueconorg-3370	129	15	of	of	ADP
fueconorg-3370	129	16	assistance	assistance	NOUN
fueconorg-3370	129	17	in	in	ADP
fueconorg-3370	129	18	the	the	DET
fueconorg-3370	129	19	work	work	NOUN
fueconorg-3370	129	20	,	,	PUNCT
fueconorg-3370	129	21	information	information	NOUN
fueconorg-3370	129	22	exchange	exchange	NOUN
fueconorg-3370	129	23	and	and	CCONJ
fueconorg-3370	129	24	reporting	reporting	NOUN
fueconorg-3370	129	25	in	in	ADP
fueconorg-3370	129	26	individual	individual	ADJ
fueconorg-3370	129	27	engagements	engagement	NOUN
fueconorg-3370	129	28	.	.	PUNCT
fueconorg-3370	130	1	great	great	ADJ
fueconorg-3370	130	2	britain	britain	PROPN
fueconorg-3370	130	3	decentralized	decentralize	VERB
fueconorg-3370	130	4	internal	internal	PROPN
fueconorg-3370	130	5	control	control	PROPN
fueconorg-3370	130	6	ia	ia	PROPN
fueconorg-3370	130	7	organized	organize	VERB
fueconorg-3370	130	8	in	in	ADP
fueconorg-3370	130	9	all	all	DET
fueconorg-3370	130	10	entities	entity	NOUN
fueconorg-3370	130	11	cooperation	cooperation	NOUN
fueconorg-3370	130	12	established	establish	VERB
fueconorg-3370	130	13	in	in	ADP
fueconorg-3370	130	14	the	the	DET
fueconorg-3370	130	15	exchange	exchange	NOUN
fueconorg-3370	130	16	of	of	ADP
fueconorg-3370	130	17	strategies	strategy	NOUN
fueconorg-3370	130	18	,	,	PUNCT
fueconorg-3370	130	19	plans	plan	NOUN
fueconorg-3370	130	20	and	and	CCONJ
fueconorg-3370	130	21	work	work	NOUN
fueconorg-3370	130	22	.	.	PUNCT
fueconorg-3370	131	1	croatia	croatia	PROPN
fueconorg-3370	131	2	decentralized	decentralize	VERB
fueconorg-3370	131	3	internal	internal	ADJ
fueconorg-3370	131	4	control	control	NOUN
fueconorg-3370	131	5	.	.	PUNCT
fueconorg-3370	132	1	adopted	adopt	VERB
fueconorg-3370	132	2	pifc	pifc	NOUN
fueconorg-3370	132	3	system	system	NOUN
fueconorg-3370	132	4	the	the	DET
fueconorg-3370	132	5	agreement	agreement	NOUN
fueconorg-3370	132	6	established	establish	VERB
fueconorg-3370	132	7	cooperation	cooperation	NOUN
fueconorg-3370	132	8	,	,	PUNCT
fueconorg-3370	132	9	giving	give	VERB
fueconorg-3370	132	10	and	and	CCONJ
fueconorg-3370	132	11	monitoring	monitor	VERB
fueconorg-3370	132	12	the	the	DET
fueconorg-3370	132	13	implementation	implementation	NOUN
fueconorg-3370	132	14	of	of	ADP
fueconorg-3370	132	15	recommendations	recommendation	NOUN
fueconorg-3370	132	16	.	.	PUNCT
fueconorg-3370	133	1	source	source	NOUN
fueconorg-3370	133	2	:	:	PUNCT
fueconorg-3370	133	3	the	the	DET
fueconorg-3370	133	4	authors	author	NOUN
fueconorg-3370	133	5	created	create	VERB
fueconorg-3370	133	6	the	the	DET
fueconorg-3370	133	7	table	table	NOUN
fueconorg-3370	133	8	based	base	VERB
fueconorg-3370	133	9	on	on	ADP
fueconorg-3370	133	10	:	:	PUNCT
fueconorg-3370	133	11	compendium	compendium	NOUN
fueconorg-3370	133	12	of	of	ADP
fueconorg-3370	133	13	the	the	DET
fueconorg-3370	133	14	public	public	ADJ
fueconorg-3370	133	15	internal	internal	ADJ
fueconorg-3370	133	16	control	control	NOUN
fueconorg-3370	133	17	systems	system	NOUN
fueconorg-3370	133	18	in	in	ADP
fueconorg-3370	133	19	the	the	DET
fueconorg-3370	133	20	eu	eu	PROPN
fueconorg-3370	133	21	member	member	NOUN
fueconorg-3370	133	22	states	state	NOUN
fueconorg-3370	133	23	,	,	PUNCT
fueconorg-3370	133	24	2012	2012	NUM
fueconorg-3370	133	25	;	;	PUNCT
fueconorg-3370	133	26	pic	pic	NOUN
fueconorg-3370	133	27	compendium	compendium	NOUN
fueconorg-3370	133	28	,	,	PUNCT
fueconorg-3370	133	29	2014	2014	NUM
fueconorg-3370	133	30	3	3	NUM
fueconorg-3370	133	31	.	.	PUNCT
fueconorg-3370	133	32	trends	trend	NOUN
fueconorg-3370	133	33	in	in	ADP
fueconorg-3370	133	34	the	the	DET
fueconorg-3370	133	35	development	development	NOUN
fueconorg-3370	133	36	of	of	ADP
fueconorg-3370	133	37	external	external	ADJ
fueconorg-3370	133	38	and	and	CCONJ
fueconorg-3370	133	39	internal	internal	ADJ
fueconorg-3370	133	40	audit	audit	NOUN
fueconorg-3370	133	41	in	in	ADP
fueconorg-3370	133	42	the	the	DET
fueconorg-3370	133	43	public	public	ADJ
fueconorg-3370	133	44	sector	sector	NOUN
fueconorg-3370	133	45	of	of	ADP
fueconorg-3370	133	46	the	the	DET
fueconorg-3370	133	47	balkan	balkan	ADJ
fueconorg-3370	133	48	countries	country	NOUN
fueconorg-3370	133	49	the	the	DET
fueconorg-3370	133	50	balkan	balkan	PROPN
fueconorg-3370	133	51	countries	country	NOUN
fueconorg-3370	133	52	,	,	PUNCT
fueconorg-3370	133	53	slovenia	slovenia	PROPN
fueconorg-3370	133	54	,	,	PUNCT
fueconorg-3370	133	55	croatia	croatia	PROPN
fueconorg-3370	133	56	,	,	PUNCT
fueconorg-3370	133	57	romania	romania	PROPN
fueconorg-3370	133	58	,	,	PUNCT
fueconorg-3370	133	59	and	and	CCONJ
fueconorg-3370	133	60	bulgaria	bulgaria	PROPN
fueconorg-3370	133	61	,	,	PUNCT
fueconorg-3370	133	62	are	be	AUX
fueconorg-3370	133	63	eu	eu	PROPN
fueconorg-3370	133	64	members	member	NOUN
fueconorg-3370	133	65	,	,	PUNCT
fueconorg-3370	133	66	while	while	SCONJ
fueconorg-3370	133	67	montenegro	montenegro	PROPN
fueconorg-3370	133	68	,	,	PUNCT
fueconorg-3370	133	69	bosnia	bosnia	PROPN
fueconorg-3370	133	70	and	and	CCONJ
fueconorg-3370	133	71	herzegovina	herzegovina	PROPN
fueconorg-3370	133	72	,	,	PUNCT
fueconorg-3370	133	73	serbia	serbia	PROPN
fueconorg-3370	133	74	,	,	PUNCT
fueconorg-3370	133	75	and	and	CCONJ
fueconorg-3370	133	76	macedonia	macedonia	NOUN
fueconorg-3370	133	77	are	be	AUX
fueconorg-3370	133	78	in	in	ADP
fueconorg-3370	133	79	the	the	DET
fueconorg-3370	133	80	process	process	NOUN
fueconorg-3370	133	81	of	of	ADP
fueconorg-3370	133	82	joining	join	VERB
fueconorg-3370	133	83	the	the	DET
fueconorg-3370	133	84	eu	eu	PROPN
fueconorg-3370	133	85	.	.	PROPN
fueconorg-3370	133	86	as	as	ADP
fueconorg-3370	133	87	part	part	NOUN
fueconorg-3370	133	88	of	of	ADP
fueconorg-3370	133	89	the	the	DET
fueconorg-3370	133	90	eu	eu	PROPN
fueconorg-3370	133	91	accession	accession	NOUN
fueconorg-3370	133	92	process	process	NOUN
fueconorg-3370	133	93	,	,	PUNCT
fueconorg-3370	133	94	these	these	DET
fueconorg-3370	133	95	countries	country	NOUN
fueconorg-3370	133	96	had	have	VERB
fueconorg-3370	133	97	to	to	PART
fueconorg-3370	133	98	implement	implement	VERB
fueconorg-3370	133	99	numerous	numerous	ADJ
fueconorg-3370	133	100	reforms	reform	NOUN
fueconorg-3370	133	101	in	in	ADP
fueconorg-3370	133	102	the	the	DET
fueconorg-3370	133	103	public	public	ADJ
fueconorg-3370	133	104	sector	sector	NOUN
fueconorg-3370	133	105	,	,	PUNCT
fueconorg-3370	133	106	as	as	ADV
fueconorg-3370	133	107	well	well	ADV
fueconorg-3370	133	108	as	as	ADP
fueconorg-3370	133	109	other	other	ADJ
fueconorg-3370	133	110	areas	area	NOUN
fueconorg-3370	133	111	,	,	PUNCT
fueconorg-3370	133	112	in	in	ADP
fueconorg-3370	133	113	terms	term	NOUN
fueconorg-3370	133	114	of	of	ADP
fueconorg-3370	133	115	harmonizing	harmonize	VERB
fueconorg-3370	133	116	and	and	CCONJ
fueconorg-3370	133	117	accepting	accept	VERB
fueconorg-3370	133	118	appropriate	appropriate	ADJ
fueconorg-3370	133	119	legislation	legislation	NOUN
fueconorg-3370	133	120	(	(	PUNCT
fueconorg-3370	133	121	eu	eu	PROPN
fueconorg-3370	133	122	legal	legal	ADJ
fueconorg-3370	133	123	acquisitions	acquisition	NOUN
fueconorg-3370	133	124	and	and	CCONJ
fueconorg-3370	133	125	professional	professional	ADJ
fueconorg-3370	133	126	regulation	regulation	NOUN
fueconorg-3370	133	127	)	)	PUNCT
fueconorg-3370	133	128	and	and	CCONJ
fueconorg-3370	133	129	establishing	establish	VERB
fueconorg-3370	133	130	good	good	ADJ
fueconorg-3370	133	131	governance	governance	NOUN
fueconorg-3370	133	132	practices	practice	NOUN
fueconorg-3370	133	133	,	,	PUNCT
fueconorg-3370	133	134	not	not	PART
fueconorg-3370	133	135	just	just	ADV
fueconorg-3370	133	136	using	use	VERB
fueconorg-3370	133	137	eu	eu	PROPN
fueconorg-3370	133	138	funds	fund	NOUN
fueconorg-3370	133	139	,	,	PUNCT
fueconorg-3370	133	140	but	but	CCONJ
fueconorg-3370	133	141	also	also	ADV
fueconorg-3370	133	142	by	by	ADP
fueconorg-3370	133	143	collected	collect	VERB
fueconorg-3370	133	144	public	public	ADJ
fueconorg-3370	133	145	funds	fund	NOUN
fueconorg-3370	133	146	.	.	PUNCT
fueconorg-3370	134	1	reforms	reform	NOUN
fueconorg-3370	134	2	in	in	ADP
fueconorg-3370	134	3	the	the	DET
fueconorg-3370	134	4	public	public	ADJ
fueconorg-3370	134	5	finance	finance	NOUN
fueconorg-3370	134	6	management	management	NOUN
fueconorg-3370	134	7	and	and	CCONJ
fueconorg-3370	134	8	control	control	NOUN
fueconorg-3370	134	9	system	system	NOUN
fueconorg-3370	134	10	require	require	VERB
fueconorg-3370	134	11	:	:	PUNCT
fueconorg-3370	134	12	activity	activity	NOUN
fueconorg-3370	134	13	-	-	PUNCT
fueconorg-3370	134	14	based	base	VERB
fueconorg-3370	134	15	budgeting	budgeting	NOUN
fueconorg-3370	134	16	and	and	CCONJ
fueconorg-3370	134	17	accounting	accounting	NOUN
fueconorg-3370	134	18	in	in	ADP
fueconorg-3370	134	19	the	the	DET
fueconorg-3370	134	20	public	public	ADJ
fueconorg-3370	134	21	sector	sector	NOUN
fueconorg-3370	134	22	(	(	PUNCT
fueconorg-3370	134	23	abm	abm	PROPN
fueconorg-3370	134	24	)	)	PUNCT
fueconorg-3370	134	25	;	;	PUNCT
fueconorg-3370	134	26	transformation	transformation	NOUN
fueconorg-3370	134	27	of	of	ADP
fueconorg-3370	134	28	the	the	DET
fueconorg-3370	134	29	accounting	accounting	NOUN
fueconorg-3370	134	30	basis	basis	NOUN
fueconorg-3370	134	31	tendencies	tendency	NOUN
fueconorg-3370	134	32	in	in	ADP
fueconorg-3370	134	33	development	development	NOUN
fueconorg-3370	134	34	of	of	ADP
fueconorg-3370	134	35	external	external	ADJ
fueconorg-3370	134	36	and	and	CCONJ
fueconorg-3370	134	37	internal	internal	ADJ
fueconorg-3370	134	38	audit	audit	NOUN
fueconorg-3370	134	39	in	in	ADP
fueconorg-3370	134	40	the	the	DET
fueconorg-3370	134	41	public	public	ADJ
fueconorg-3370	134	42	sector	sector	NOUN
fueconorg-3370	134	43	67	67	NUM
fueconorg-3370	134	44	from	from	ADP
fueconorg-3370	134	45	cash	cash	NOUN
fueconorg-3370	134	46	to	to	ADP
fueconorg-3370	134	47	accrual	accrual	ADJ
fueconorg-3370	134	48	;	;	PUNCT
fueconorg-3370	134	49	changing	change	VERB
fueconorg-3370	134	50	the	the	DET
fueconorg-3370	134	51	budgeting	budgeting	NOUN
fueconorg-3370	134	52	model	model	NOUN
fueconorg-3370	134	53	from	from	ADP
fueconorg-3370	134	54	linear	linear	PROPN
fueconorg-3370	134	55	to	to	ADP
fueconorg-3370	134	56	program	program	NOUN
fueconorg-3370	134	57	-	-	PUNCT
fueconorg-3370	134	58	based	base	VERB
fueconorg-3370	134	59	(	(	PUNCT
fueconorg-3370	134	60	based	base	VERB
fueconorg-3370	134	61	on	on	ADP
fueconorg-3370	134	62	performance	performance	NOUN
fueconorg-3370	134	63	)	)	PUNCT
fueconorg-3370	134	64	;	;	PUNCT
fueconorg-3370	134	65	building	build	VERB
fueconorg-3370	134	66	an	an	DET
fueconorg-3370	134	67	integrated	integrate	VERB
fueconorg-3370	134	68	internal	internal	ADJ
fueconorg-3370	134	69	control	control	NOUN
fueconorg-3370	134	70	framework	framework	NOUN
fueconorg-3370	134	71	;	;	PUNCT
fueconorg-3370	134	72	development	development	NOUN
fueconorg-3370	134	73	of	of	ADP
fueconorg-3370	134	74	pifc	pifc	NOUN
fueconorg-3370	134	75	–	–	PUNCT
fueconorg-3370	134	76	public	public	ADJ
fueconorg-3370	134	77	internal	internal	ADJ
fueconorg-3370	134	78	financial	financial	ADJ
fueconorg-3370	134	79	control	control	NOUN
fueconorg-3370	134	80	system	system	NOUN
fueconorg-3370	134	81	(	(	PUNCT
fueconorg-3370	134	82	internal	internal	ADJ
fueconorg-3370	134	83	financial	financial	ADJ
fueconorg-3370	134	84	control	control	NOUN
fueconorg-3370	134	85	system	system	NOUN
fueconorg-3370	134	86	in	in	ADP
fueconorg-3370	134	87	the	the	DET
fueconorg-3370	134	88	public	public	ADJ
fueconorg-3370	134	89	sector	sector	NOUN
fueconorg-3370	134	90	)	)	PUNCT
fueconorg-3370	134	91	;	;	PUNCT
fueconorg-3370	134	92	directing	direct	VERB
fueconorg-3370	134	93	and	and	CCONJ
fueconorg-3370	134	94	monitoring	monitor	VERB
fueconorg-3370	134	95	the	the	DET
fueconorg-3370	134	96	development	development	NOUN
fueconorg-3370	134	97	of	of	ADP
fueconorg-3370	134	98	pifc	pifc	NOUN
fueconorg-3370	134	99	schemes	scheme	NOUN
fueconorg-3370	134	100	by	by	ADP
fueconorg-3370	134	101	the	the	DET
fueconorg-3370	134	102	european	european	PROPN
fueconorg-3370	134	103	commission	commission	PROPN
fueconorg-3370	134	104	(	(	PUNCT
fueconorg-3370	134	105	dg	dg	PROPN
fueconorg-3370	134	106	financial	financial	ADJ
fueconorg-3370	134	107	control	control	PROPN
fueconorg-3370	134	108	)	)	PUNCT
fueconorg-3370	134	109	;	;	PUNCT
fueconorg-3370	134	110	audit	audit	NOUN
fueconorg-3370	134	111	and	and	CCONJ
fueconorg-3370	134	112	evaluation	evaluation	NOUN
fueconorg-3370	134	113	of	of	ADP
fueconorg-3370	134	114	the	the	DET
fueconorg-3370	134	115	pifc	pifc	NOUN
fueconorg-3370	134	116	system	system	NOUN
fueconorg-3370	134	117	carried	carry	VERB
fueconorg-3370	134	118	out	out	ADP
fueconorg-3370	134	119	by	by	ADP
fueconorg-3370	134	120	:	:	PUNCT
fueconorg-3370	134	121	the	the	DET
fueconorg-3370	134	122	european	european	PROPN
fueconorg-3370	134	123	council	council	PROPN
fueconorg-3370	134	124	,	,	PUNCT
fueconorg-3370	134	125	the	the	DET
fueconorg-3370	134	126	european	european	PROPN
fueconorg-3370	134	127	commission	commission	PROPN
fueconorg-3370	134	128	,	,	PUNCT
fueconorg-3370	134	129	the	the	DET
fueconorg-3370	134	130	european	european	ADJ
fueconorg-3370	134	131	parliament	parliament	PROPN
fueconorg-3370	134	132	(	(	PUNCT
fueconorg-3370	134	133	ep	ep	PROPN
fueconorg-3370	134	134	)	)	PUNCT
fueconorg-3370	134	135	,	,	PUNCT
fueconorg-3370	134	136	and	and	CCONJ
fueconorg-3370	134	137	the	the	DET
fueconorg-3370	134	138	european	european	PROPN
fueconorg-3370	134	139	court	court	NOUN
fueconorg-3370	134	140	of	of	ADP
fueconorg-3370	134	141	auditors	auditor	NOUN
fueconorg-3370	134	142	;	;	PUNCT
fueconorg-3370	134	143	decentralization	decentralization	NOUN
fueconorg-3370	134	144	of	of	ADP
fueconorg-3370	134	145	internal	internal	ADJ
fueconorg-3370	134	146	supervision	supervision	NOUN
fueconorg-3370	134	147	;	;	PUNCT
fueconorg-3370	134	148	construction	construction	NOUN
fueconorg-3370	134	149	of	of	ADP
fueconorg-3370	134	150	new	new	ADJ
fueconorg-3370	134	151	public	public	ADJ
fueconorg-3370	134	152	management	management	NOUN
fueconorg-3370	134	153	(	(	PUNCT
fueconorg-3370	134	154	npm	npm	PROPN
fueconorg-3370	134	155	)	)	PUNCT
fueconorg-3370	134	156	,	,	PUNCT
fueconorg-3370	134	157	development	development	NOUN
fueconorg-3370	134	158	of	of	ADP
fueconorg-3370	134	159	an	an	DET
fueconorg-3370	134	160	integrated	integrated	ADJ
fueconorg-3370	134	161	approach	approach	NOUN
fueconorg-3370	134	162	to	to	ADP
fueconorg-3370	134	163	audit	audit	NOUN
fueconorg-3370	134	164	in	in	ADP
fueconorg-3370	134	165	state	state	NOUN
fueconorg-3370	134	166	audit	audit	NOUN
fueconorg-3370	134	167	institutions	institution	NOUN
fueconorg-3370	134	168	,	,	PUNCT
fueconorg-3370	134	169	development	development	NOUN
fueconorg-3370	134	170	of	of	ADP
fueconorg-3370	134	171	coordination	coordination	NOUN
fueconorg-3370	134	172	and	and	CCONJ
fueconorg-3370	134	173	cooperation	cooperation	NOUN
fueconorg-3370	134	174	between	between	ADP
fueconorg-3370	134	175	sai	sai	PROPN
fueconorg-3370	134	176	and	and	CCONJ
fueconorg-3370	134	177	internal	internal	ADJ
fueconorg-3370	134	178	audit	audit	NOUN
fueconorg-3370	134	179	in	in	ADP
fueconorg-3370	134	180	the	the	DET
fueconorg-3370	134	181	public	public	ADJ
fueconorg-3370	134	182	sector	sector	NOUN
fueconorg-3370	134	183	.	.	PUNCT
fueconorg-3370	135	1	in	in	ADP
fueconorg-3370	135	2	the	the	DET
fueconorg-3370	135	3	balkan	balkan	ADJ
fueconorg-3370	135	4	countries	country	NOUN
fueconorg-3370	135	5	,	,	PUNCT
fueconorg-3370	135	6	state	state	NOUN
fueconorg-3370	135	7	audit	audit	NOUN
fueconorg-3370	135	8	was	be	AUX
fueconorg-3370	135	9	established	establish	VERB
fueconorg-3370	135	10	relatively	relatively	ADV
fueconorg-3370	135	11	late	late	ADV
fueconorg-3370	135	12	in	in	ADP
fueconorg-3370	135	13	relation	relation	NOUN
fueconorg-3370	135	14	to	to	ADP
fueconorg-3370	135	15	european	european	ADJ
fueconorg-3370	135	16	countries	country	NOUN
fueconorg-3370	135	17	with	with	ADP
fueconorg-3370	135	18	a	a	DET
fueconorg-3370	135	19	long	long	ADJ
fueconorg-3370	135	20	tradition	tradition	NOUN
fueconorg-3370	135	21	in	in	ADP
fueconorg-3370	135	22	this	this	DET
fueconorg-3370	135	23	field	field	NOUN
fueconorg-3370	135	24	.	.	PUNCT
fueconorg-3370	136	1	regulatory	regulatory	ADJ
fueconorg-3370	136	2	framework	framework	NOUN
fueconorg-3370	136	3	related	relate	VERB
fueconorg-3370	136	4	to	to	ADP
fueconorg-3370	136	5	state	state	NOUN
fueconorg-3370	136	6	audit	audit	NOUN
fueconorg-3370	136	7	in	in	ADP
fueconorg-3370	136	8	these	these	DET
fueconorg-3370	136	9	countries	country	NOUN
fueconorg-3370	136	10	includes	include	VERB
fueconorg-3370	136	11	laws	law	NOUN
fueconorg-3370	136	12	,	,	PUNCT
fueconorg-3370	136	13	by	by	ADP
fueconorg-3370	136	14	-	-	PUNCT
fueconorg-3370	136	15	laws	law	NOUN
fueconorg-3370	136	16	,	,	PUNCT
fueconorg-3370	136	17	and	and	CCONJ
fueconorg-3370	136	18	professional	professional	ADJ
fueconorg-3370	136	19	regulations	regulation	NOUN
fueconorg-3370	136	20	(	(	PUNCT
fueconorg-3370	136	21	bonić	bonić	ADJ
fueconorg-3370	136	22	,	,	PUNCT
fueconorg-3370	136	23	đorċević	đorċević	NOUN
fueconorg-3370	136	24	,	,	PUNCT
fueconorg-3370	136	25	2017	2017	NUM
fueconorg-3370	136	26	)	)	PUNCT
fueconorg-3370	136	27	.	.	PUNCT
fueconorg-3370	137	1	the	the	DET
fueconorg-3370	137	2	sais	sais	PROPN
fueconorg-3370	137	3	of	of	ADP
fueconorg-3370	137	4	slovenia	slovenia	PROPN
fueconorg-3370	137	5	,	,	PUNCT
fueconorg-3370	137	6	romania	romania	PROPN
fueconorg-3370	137	7	,	,	PUNCT
fueconorg-3370	137	8	croatia	croatia	PROPN
fueconorg-3370	137	9	,	,	PUNCT
fueconorg-3370	137	10	and	and	CCONJ
fueconorg-3370	137	11	bulgaria	bulgaria	PROPN
fueconorg-3370	137	12	have	have	AUX
fueconorg-3370	137	13	established	establish	VERB
fueconorg-3370	137	14	integrated	integrated	ADJ
fueconorg-3370	137	15	approach	approach	NOUN
fueconorg-3370	137	16	to	to	ADP
fueconorg-3370	137	17	audit	audit	NOUN
fueconorg-3370	137	18	,	,	PUNCT
fueconorg-3370	137	19	while	while	SCONJ
fueconorg-3370	137	20	bosnia	bosnia	PROPN
fueconorg-3370	137	21	and	and	CCONJ
fueconorg-3370	137	22	herzegovina	herzegovina	PROPN
fueconorg-3370	137	23	,	,	PUNCT
fueconorg-3370	137	24	montenegro	montenegro	PROPN
fueconorg-3370	137	25	,	,	PUNCT
fueconorg-3370	137	26	macedonia	macedonia	NOUN
fueconorg-3370	137	27	,	,	PUNCT
fueconorg-3370	137	28	and	and	CCONJ
fueconorg-3370	137	29	serbia	serbia	PROPN
fueconorg-3370	137	30	,	,	PUNCT
fueconorg-3370	137	31	in	in	ADP
fueconorg-3370	137	32	addition	addition	NOUN
fueconorg-3370	137	33	to	to	ADP
fueconorg-3370	137	34	the	the	DET
fueconorg-3370	137	35	established	establish	VERB
fueconorg-3370	137	36	financial	financial	ADJ
fueconorg-3370	137	37	audit	audit	NOUN
fueconorg-3370	137	38	and	and	CCONJ
fueconorg-3370	137	39	compliance	compliance	NOUN
fueconorg-3370	137	40	audit	audit	NOUN
fueconorg-3370	137	41	,	,	PUNCT
fueconorg-3370	137	42	develop	develop	VERB
fueconorg-3370	137	43	performance	performance	NOUN
fueconorg-3370	137	44	audit	audit	NOUN
fueconorg-3370	137	45	.	.	PUNCT
fueconorg-3370	138	1	the	the	DET
fueconorg-3370	138	2	court	court	NOUN
fueconorg-3370	138	3	of	of	ADP
fueconorg-3370	138	4	audit	audit	NOUN
fueconorg-3370	138	5	model	model	NOUN
fueconorg-3370	138	6	was	be	AUX
fueconorg-3370	138	7	accepted	accept	VERB
fueconorg-3370	138	8	in	in	ADP
fueconorg-3370	138	9	slovenia	slovenia	PROPN
fueconorg-3370	138	10	and	and	CCONJ
fueconorg-3370	138	11	romania	romania	PROPN
fueconorg-3370	138	12	in	in	ADP
fueconorg-3370	138	13	the	the	DET
fueconorg-3370	138	14	organization	organization	NOUN
fueconorg-3370	138	15	of	of	ADP
fueconorg-3370	138	16	state	state	NOUN
fueconorg-3370	138	17	audit	audit	NOUN
fueconorg-3370	138	18	,	,	PUNCT
fueconorg-3370	138	19	while	while	SCONJ
fueconorg-3370	138	20	croatia	croatia	PROPN
fueconorg-3370	138	21	,	,	PUNCT
fueconorg-3370	138	22	bulgaria	bulgaria	PROPN
fueconorg-3370	138	23	,	,	PUNCT
fueconorg-3370	138	24	bosnia	bosnia	PROPN
fueconorg-3370	138	25	and	and	CCONJ
fueconorg-3370	138	26	herzegovina	herzegovina	PROPN
fueconorg-3370	138	27	,	,	PUNCT
fueconorg-3370	138	28	montenegro	montenegro	PROPN
fueconorg-3370	138	29	,	,	PUNCT
fueconorg-3370	138	30	macedonia	macedonia	NOUN
fueconorg-3370	138	31	,	,	PUNCT
fueconorg-3370	138	32	and	and	CCONJ
fueconorg-3370	138	33	serbia	serbia	PROPN
fueconorg-3370	138	34	defined	define	VERB
fueconorg-3370	138	35	the	the	DET
fueconorg-3370	138	36	collegial	collegial	ADJ
fueconorg-3370	138	37	body	body	NOUN
fueconorg-3370	138	38	model	model	NOUN
fueconorg-3370	138	39	.	.	PUNCT
fueconorg-3370	139	1	the	the	DET
fueconorg-3370	139	2	balkan	balkan	ADJ
fueconorg-3370	139	3	countries	country	NOUN
fueconorg-3370	139	4	have	have	AUX
fueconorg-3370	139	5	adopted	adopt	VERB
fueconorg-3370	139	6	the	the	DET
fueconorg-3370	139	7	concept	concept	NOUN
fueconorg-3370	139	8	of	of	ADP
fueconorg-3370	139	9	a	a	DET
fueconorg-3370	139	10	pifc	pifc	NOUN
fueconorg-3370	139	11	system	system	NOUN
fueconorg-3370	139	12	for	for	ADP
fueconorg-3370	139	13	organizing	organize	VERB
fueconorg-3370	139	14	internal	internal	ADJ
fueconorg-3370	139	15	public	public	ADJ
fueconorg-3370	139	16	sector	sector	NOUN
fueconorg-3370	139	17	oversight	oversight	NOUN
fueconorg-3370	139	18	by	by	ADP
fueconorg-3370	139	19	opening	open	VERB
fueconorg-3370	139	20	negotiation	negotiation	NOUN
fueconorg-3370	139	21	chapter	chapter	NOUN
fueconorg-3370	139	22	32	32	NUM
fueconorg-3370	139	23	–	–	PUNCT
fueconorg-3370	139	24	financial	financial	ADJ
fueconorg-3370	139	25	control	control	NOUN
fueconorg-3370	139	26	,	,	PUNCT
fueconorg-3370	139	27	which	which	PRON
fueconorg-3370	139	28	,	,	PUNCT
fueconorg-3370	139	29	among	among	ADP
fueconorg-3370	139	30	other	other	ADJ
fueconorg-3370	139	31	things	thing	NOUN
fueconorg-3370	139	32	,	,	PUNCT
fueconorg-3370	139	33	requires	require	VERB
fueconorg-3370	139	34	the	the	DET
fueconorg-3370	139	35	establishment	establishment	NOUN
fueconorg-3370	139	36	of	of	ADP
fueconorg-3370	139	37	internal	internal	ADJ
fueconorg-3370	139	38	financial	financial	ADJ
fueconorg-3370	139	39	control	control	NOUN
fueconorg-3370	139	40	in	in	ADP
fueconorg-3370	139	41	the	the	DET
fueconorg-3370	139	42	public	public	ADJ
fueconorg-3370	139	43	sector	sector	NOUN
fueconorg-3370	139	44	.	.	PUNCT
fueconorg-3370	140	1	the	the	DET
fueconorg-3370	140	2	pifc	pifc	NOUN
fueconorg-3370	140	3	system	system	NOUN
fueconorg-3370	140	4	has	have	AUX
fueconorg-3370	140	5	been	be	AUX
fueconorg-3370	140	6	developed	develop	VERB
fueconorg-3370	140	7	by	by	ADP
fueconorg-3370	140	8	the	the	DET
fueconorg-3370	140	9	european	european	PROPN
fueconorg-3370	140	10	commission	commission	PROPN
fueconorg-3370	140	11	with	with	ADP
fueconorg-3370	140	12	the	the	DET
fueconorg-3370	140	13	aim	aim	NOUN
fueconorg-3370	140	14	of	of	ADP
fueconorg-3370	140	15	establishing	establish	VERB
fueconorg-3370	140	16	effective	effective	ADJ
fueconorg-3370	140	17	internal	internal	ADJ
fueconorg-3370	140	18	oversight	oversight	NOUN
fueconorg-3370	140	19	in	in	ADP
fueconorg-3370	140	20	the	the	DET
fueconorg-3370	140	21	public	public	ADJ
fueconorg-3370	140	22	sector	sector	NOUN
fueconorg-3370	140	23	for	for	ADP
fueconorg-3370	140	24	the	the	DET
fueconorg-3370	140	25	purpose	purpose	NOUN
fueconorg-3370	140	26	of	of	ADP
fueconorg-3370	140	27	protecting	protect	VERB
fueconorg-3370	140	28	and	and	CCONJ
fueconorg-3370	140	29	ensuring	ensure	VERB
fueconorg-3370	140	30	the	the	DET
fueconorg-3370	140	31	proper	proper	ADJ
fueconorg-3370	140	32	use	use	NOUN
fueconorg-3370	140	33	of	of	ADP
fueconorg-3370	140	34	public	public	ADJ
fueconorg-3370	140	35	funds	fund	NOUN
fueconorg-3370	140	36	in	in	ADP
fueconorg-3370	140	37	countries	country	NOUN
fueconorg-3370	140	38	acceding	accede	VERB
fueconorg-3370	140	39	to	to	ADP
fueconorg-3370	140	40	the	the	DET
fueconorg-3370	140	41	eu	eu	PROPN
fueconorg-3370	140	42	.	.	PROPN
fueconorg-3370	140	43	in	in	ADP
fueconorg-3370	140	44	the	the	DET
fueconorg-3370	140	45	process	process	NOUN
fueconorg-3370	140	46	of	of	ADP
fueconorg-3370	140	47	joining	join	VERB
fueconorg-3370	140	48	the	the	DET
fueconorg-3370	140	49	eu	eu	PROPN
fueconorg-3370	140	50	,	,	PUNCT
fueconorg-3370	140	51	the	the	DET
fueconorg-3370	140	52	pifc	pifc	NOUN
fueconorg-3370	140	53	system	system	NOUN
fueconorg-3370	140	54	is	be	AUX
fueconorg-3370	140	55	introduced	introduce	VERB
fueconorg-3370	140	56	into	into	ADP
fueconorg-3370	140	57	the	the	DET
fueconorg-3370	140	58	candidate	candidate	NOUN
fueconorg-3370	140	59	country	country	NOUN
fueconorg-3370	140	60	practice	practice	VERB
fueconorg-3370	140	61	through	through	ADP
fueconorg-3370	140	62	two	two	NUM
fueconorg-3370	140	63	processes	process	NOUN
fueconorg-3370	140	64	.	.	PUNCT
fueconorg-3370	141	1	one	one	NUM
fueconorg-3370	141	2	is	be	AUX
fueconorg-3370	141	3	the	the	DET
fueconorg-3370	141	4	preparation	preparation	NOUN
fueconorg-3370	141	5	and	and	CCONJ
fueconorg-3370	141	6	use	use	NOUN
fueconorg-3370	141	7	of	of	ADP
fueconorg-3370	141	8	pre	pre	ADJ
fueconorg-3370	141	9	-	-	ADJ
fueconorg-3370	141	10	accession	accession	ADJ
fueconorg-3370	141	11	eu	eu	NOUN
fueconorg-3370	141	12	assistance	assistance	NOUN
fueconorg-3370	141	13	programs	program	NOUN
fueconorg-3370	141	14	,	,	PUNCT
fueconorg-3370	141	15	for	for	ADP
fueconorg-3370	141	16	which	which	PRON
fueconorg-3370	141	17	institutions	institution	NOUN
fueconorg-3370	141	18	must	must	AUX
fueconorg-3370	141	19	have	have	AUX
fueconorg-3370	141	20	fully	fully	ADV
fueconorg-3370	141	21	established	establish	VERB
fueconorg-3370	141	22	system	system	NOUN
fueconorg-3370	141	23	of	of	ADP
fueconorg-3370	141	24	internal	internal	ADJ
fueconorg-3370	141	25	financial	financial	ADJ
fueconorg-3370	141	26	controls	control	NOUN
fueconorg-3370	141	27	,	,	PUNCT
fueconorg-3370	141	28	in	in	ADP
fueconorg-3370	141	29	line	line	NOUN
fueconorg-3370	141	30	with	with	ADP
fueconorg-3370	141	31	eu	eu	PROPN
fueconorg-3370	141	32	requirements	requirement	NOUN
fueconorg-3370	141	33	.	.	PUNCT
fueconorg-3370	142	1	the	the	DET
fueconorg-3370	142	2	second	second	ADJ
fueconorg-3370	142	3	is	be	AUX
fueconorg-3370	142	4	the	the	DET
fueconorg-3370	142	5	negotiation	negotiation	NOUN
fueconorg-3370	142	6	process	process	NOUN
fueconorg-3370	142	7	,	,	PUNCT
fueconorg-3370	142	8	in	in	ADP
fueconorg-3370	142	9	which	which	PRON
fueconorg-3370	142	10	negotiation	negotiation	NOUN
fueconorg-3370	142	11	chapter	chapter	NOUN
fueconorg-3370	142	12	32	32	NUM
fueconorg-3370	142	13	obliges	oblige	VERB
fueconorg-3370	142	14	the	the	DET
fueconorg-3370	142	15	candidate	candidate	NOUN
fueconorg-3370	142	16	country	country	NOUN
fueconorg-3370	142	17	to	to	PART
fueconorg-3370	142	18	establish	establish	VERB
fueconorg-3370	142	19	and	and	CCONJ
fueconorg-3370	142	20	implement	implement	VERB
fueconorg-3370	142	21	a	a	DET
fueconorg-3370	142	22	system	system	NOUN
fueconorg-3370	142	23	of	of	ADP
fueconorg-3370	142	24	internal	internal	ADJ
fueconorg-3370	142	25	financial	financial	ADJ
fueconorg-3370	142	26	controls	control	NOUN
fueconorg-3370	142	27	(	(	PUNCT
fueconorg-3370	142	28	see	see	VERB
fueconorg-3370	142	29	more	more	ADJ
fueconorg-3370	142	30	in	in	ADP
fueconorg-3370	142	31	:	:	PUNCT
fueconorg-3370	142	32	informacioni	informacioni	PROPN
fueconorg-3370	142	33	centar	centar	PROPN
fueconorg-3370	142	34	eu	eu	PROPN
fueconorg-3370	142	35	u	u	PROPN
fueconorg-3370	142	36	beogradu	beogradu	NOUN
fueconorg-3370	142	37	,	,	PUNCT
fueconorg-3370	142	38	2015	2015	NUM
fueconorg-3370	142	39	)	)	PUNCT
fueconorg-3370	142	40	.	.	PUNCT
fueconorg-3370	143	1	all	all	DET
fueconorg-3370	143	2	balkan	balkan	ADJ
fueconorg-3370	143	3	countries	country	NOUN
fueconorg-3370	143	4	have	have	AUX
fueconorg-3370	143	5	adopted	adopt	VERB
fueconorg-3370	143	6	the	the	DET
fueconorg-3370	143	7	strategy	strategy	NOUN
fueconorg-3370	143	8	for	for	ADP
fueconorg-3370	143	9	the	the	DET
fueconorg-3370	143	10	development	development	NOUN
fueconorg-3370	143	11	of	of	ADP
fueconorg-3370	143	12	internal	internal	ADJ
fueconorg-3370	143	13	financial	financial	ADJ
fueconorg-3370	143	14	control	control	NOUN
fueconorg-3370	143	15	(	(	PUNCT
fueconorg-3370	143	16	oversight	oversight	NOUN
fueconorg-3370	143	17	)	)	PUNCT
fueconorg-3370	143	18	in	in	ADP
fueconorg-3370	143	19	the	the	DET
fueconorg-3370	143	20	public	public	ADJ
fueconorg-3370	143	21	sector	sector	NOUN
fueconorg-3370	143	22	.	.	PUNCT
fueconorg-3370	144	1	the	the	DET
fueconorg-3370	144	2	pifc	pifc	NOUN
fueconorg-3370	144	3	system	system	NOUN
fueconorg-3370	144	4	has	have	AUX
fueconorg-3370	144	5	become	become	VERB
fueconorg-3370	144	6	an	an	DET
fueconorg-3370	144	7	integral	integral	ADJ
fueconorg-3370	144	8	and	and	CCONJ
fueconorg-3370	144	9	vital	vital	ADJ
fueconorg-3370	144	10	part	part	NOUN
fueconorg-3370	144	11	of	of	ADP
fueconorg-3370	144	12	the	the	DET
fueconorg-3370	144	13	public	public	ADJ
fueconorg-3370	144	14	sector	sector	NOUN
fueconorg-3370	144	15	in	in	ADP
fueconorg-3370	144	16	these	these	DET
fueconorg-3370	144	17	countries	country	NOUN
fueconorg-3370	144	18	,	,	PUNCT
fueconorg-3370	144	19	and	and	CCONJ
fueconorg-3370	144	20	executives	executive	NOUN
fueconorg-3370	144	21	in	in	ADP
fueconorg-3370	144	22	internal	internal	ADJ
fueconorg-3370	144	23	financial	financial	ADJ
fueconorg-3370	144	24	management	management	NOUN
fueconorg-3370	144	25	,	,	PUNCT
fueconorg-3370	144	26	internal	internal	ADJ
fueconorg-3370	144	27	control	control	NOUN
fueconorg-3370	144	28	,	,	PUNCT
fueconorg-3370	144	29	and	and	CCONJ
fueconorg-3370	144	30	internal	internal	ADJ
fueconorg-3370	144	31	audit	audit	NOUN
fueconorg-3370	144	32	become	become	VERB
fueconorg-3370	144	33	,	,	PUNCT
fueconorg-3370	144	34	or	or	CCONJ
fueconorg-3370	144	35	have	have	AUX
fueconorg-3370	144	36	become	become	VERB
fueconorg-3370	144	37	,	,	PUNCT
fueconorg-3370	144	38	a	a	DET
fueconorg-3370	144	39	special	special	ADJ
fueconorg-3370	144	40	professional	professional	ADJ
fueconorg-3370	144	41	category	category	NOUN
fueconorg-3370	144	42	of	of	ADP
fueconorg-3370	144	43	public	public	ADJ
fueconorg-3370	144	44	sector	sector	NOUN
fueconorg-3370	144	45	employees	employee	NOUN
fueconorg-3370	144	46	with	with	ADP
fueconorg-3370	144	47	formal	formal	ADJ
fueconorg-3370	144	48	qualifications	qualification	NOUN
fueconorg-3370	144	49	and	and	CCONJ
fueconorg-3370	144	50	long	long	ADJ
fueconorg-3370	144	51	-	-	PUNCT
fueconorg-3370	144	52	term	term	NOUN
fueconorg-3370	144	53	training	training	NOUN
fueconorg-3370	144	54	programs	program	NOUN
fueconorg-3370	144	55	.	.	PUNCT
fueconorg-3370	145	1	the	the	DET
fueconorg-3370	145	2	main	main	ADJ
fueconorg-3370	145	3	components	component	NOUN
fueconorg-3370	145	4	of	of	ADP
fueconorg-3370	145	5	the	the	DET
fueconorg-3370	145	6	pifc	pifc	NOUN
fueconorg-3370	145	7	system	system	NOUN
fueconorg-3370	145	8	in	in	ADP
fueconorg-3370	145	9	these	these	DET
fueconorg-3370	145	10	countries	country	NOUN
fueconorg-3370	145	11	are	be	AUX
fueconorg-3370	145	12	:	:	PUNCT
fueconorg-3370	145	13	1	1	X
fueconorg-3370	145	14	.	.	PUNCT
fueconorg-3370	145	15	financial	financial	ADJ
fueconorg-3370	145	16	management	management	NOUN
fueconorg-3370	145	17	and	and	CCONJ
fueconorg-3370	145	18	control	control	NOUN
fueconorg-3370	145	19	,	,	PUNCT
fueconorg-3370	145	20	2	2	NUM
fueconorg-3370	145	21	.	.	X
fueconorg-3370	145	22	functionally	functionally	ADV
fueconorg-3370	145	23	independent	independent	ADJ
fueconorg-3370	145	24	internal	internal	ADJ
fueconorg-3370	145	25	audit	audit	NOUN
fueconorg-3370	145	26	,	,	PUNCT
fueconorg-3370	145	27	and	and	CCONJ
fueconorg-3370	145	28	3	3	X
fueconorg-3370	145	29	.	.	NOUN
fueconorg-3370	145	30	central	central	ADJ
fueconorg-3370	145	31	unit	unit	NOUN
fueconorg-3370	145	32	for	for	ADP
fueconorg-3370	145	33	harmonization	harmonization	NOUN
fueconorg-3370	145	34	and	and	CCONJ
fueconorg-3370	145	35	coordination	coordination	NOUN
fueconorg-3370	145	36	of	of	ADP
fueconorg-3370	145	37	the	the	DET
fueconorg-3370	145	38	financial	financial	ADJ
fueconorg-3370	145	39	management	management	NOUN
fueconorg-3370	145	40	and	and	CCONJ
fueconorg-3370	145	41	control	control	NOUN
fueconorg-3370	145	42	system	system	NOUN
fueconorg-3370	145	43	and	and	CCONJ
fueconorg-3370	145	44	internal	internal	ADJ
fueconorg-3370	145	45	audit	audit	NOUN
fueconorg-3370	145	46	methodology	methodology	NOUN
fueconorg-3370	145	47	(	(	PUNCT
fueconorg-3370	145	48	chu	chu	PROPN
fueconorg-3370	145	49	)	)	PUNCT
fueconorg-3370	145	50	.	.	PUNCT
fueconorg-3370	146	1	the	the	DET
fueconorg-3370	146	2	countries	country	NOUN
fueconorg-3370	146	3	of	of	ADP
fueconorg-3370	146	4	the	the	DET
fueconorg-3370	146	5	balkans	balkans	PROPN
fueconorg-3370	146	6	currently	currently	ADV
fueconorg-3370	146	7	in	in	ADP
fueconorg-3370	146	8	the	the	DET
fueconorg-3370	146	9	process	process	NOUN
fueconorg-3370	146	10	of	of	ADP
fueconorg-3370	146	11	joining	join	VERB
fueconorg-3370	146	12	the	the	DET
fueconorg-3370	146	13	eu	eu	PROPN
fueconorg-3370	146	14	face	face	VERB
fueconorg-3370	146	15	the	the	DET
fueconorg-3370	146	16	challenges	challenge	NOUN
fueconorg-3370	146	17	of	of	ADP
fueconorg-3370	146	18	implementing	implement	VERB
fueconorg-3370	146	19	the	the	DET
fueconorg-3370	146	20	pifc	pifc	NOUN
fueconorg-3370	146	21	system	system	NOUN
fueconorg-3370	146	22	,	,	PUNCT
fueconorg-3370	146	23	the	the	DET
fueconorg-3370	146	24	process	process	NOUN
fueconorg-3370	146	25	of	of	ADP
fueconorg-3370	146	26	decentralization	decentralization	NOUN
fueconorg-3370	146	27	of	of	ADP
fueconorg-3370	146	28	internal	internal	ADJ
fueconorg-3370	146	29	oversight	oversight	NOUN
fueconorg-3370	146	30	,	,	PUNCT
fueconorg-3370	146	31	the	the	DET
fueconorg-3370	146	32	establishment	establishment	NOUN
fueconorg-3370	146	33	of	of	ADP
fueconorg-3370	146	34	internal	internal	ADJ
fueconorg-3370	146	35	audit	audit	NOUN
fueconorg-3370	146	36	in	in	ADP
fueconorg-3370	146	37	all	all	DET
fueconorg-3370	146	38	public	public	ADJ
fueconorg-3370	146	39	sector	sector	NOUN
fueconorg-3370	146	40	entities	entity	NOUN
fueconorg-3370	146	41	,	,	PUNCT
fueconorg-3370	146	42	directing	direct	VERB
fueconorg-3370	146	43	internal	internal	ADJ
fueconorg-3370	146	44	oversight	oversight	NOUN
fueconorg-3370	146	45	to	to	ADP
fueconorg-3370	146	46	the	the	DET
fueconorg-3370	146	47	governance	governance	NOUN
fueconorg-3370	146	48	function	function	NOUN
fueconorg-3370	146	49	of	of	ADP
fueconorg-3370	146	50	public	public	ADJ
fueconorg-3370	146	51	sector	sector	NOUN
fueconorg-3370	146	52	entities	entity	NOUN
fueconorg-3370	146	53	(	(	PUNCT
fueconorg-3370	146	54	especially	especially	ADV
fueconorg-3370	146	55	risk	risk	NOUN
fueconorg-3370	146	56	management	management	NOUN
fueconorg-3370	146	57	)	)	PUNCT
fueconorg-3370	146	58	and	and	CCONJ
fueconorg-3370	146	59	improving	improve	VERB
fueconorg-3370	146	60	their	their	PRON
fueconorg-3370	146	61	operations	operation	NOUN
fueconorg-3370	146	62	.	.	PUNCT
fueconorg-3370	147	1	the	the	DET
fueconorg-3370	147	2	construction	construction	NOUN
fueconorg-3370	147	3	of	of	ADP
fueconorg-3370	147	4	the	the	DET
fueconorg-3370	147	5	pifc	pifc	NOUN
fueconorg-3370	147	6	system	system	NOUN
fueconorg-3370	147	7	should	should	AUX
fueconorg-3370	147	8	contribute	contribute	VERB
fueconorg-3370	147	9	to	to	ADP
fueconorg-3370	147	10	the	the	DET
fueconorg-3370	147	11	strengthening	strengthening	NOUN
fueconorg-3370	147	12	of	of	ADP
fueconorg-3370	147	13	public	public	ADJ
fueconorg-3370	147	14	administrations	administration	NOUN
fueconorg-3370	147	15	and	and	CCONJ
fueconorg-3370	147	16	increase	increase	VERB
fueconorg-3370	147	17	accountability	accountability	NOUN
fueconorg-3370	147	18	regarding	regard	VERB
fueconorg-3370	147	19	public	public	ADJ
fueconorg-3370	147	20	spending	spending	NOUN
fueconorg-3370	147	21	and	and	CCONJ
fueconorg-3370	147	22	finances	finance	NOUN
fueconorg-3370	147	23	(	(	PUNCT
fueconorg-3370	147	24	especially	especially	ADV
fueconorg-3370	147	25	those	those	PRON
fueconorg-3370	147	26	derived	derive	VERB
fueconorg-3370	147	27	from	from	ADP
fueconorg-3370	147	28	eu	eu	PROPN
fueconorg-3370	147	29	funds	fund	NOUN
fueconorg-3370	147	30	)	)	PUNCT
fueconorg-3370	147	31	of	of	ADP
fueconorg-3370	147	32	the	the	DET
fueconorg-3370	147	33	balkan	balkan	ADJ
fueconorg-3370	147	34	countries	country	NOUN
fueconorg-3370	147	35	that	that	PRON
fueconorg-3370	147	36	are	be	AUX
fueconorg-3370	147	37	in	in	ADP
fueconorg-3370	147	38	the	the	DET
fueconorg-3370	147	39	process	process	NOUN
fueconorg-3370	147	40	of	of	ADP
fueconorg-3370	147	41	eu	eu	PROPN
fueconorg-3370	147	42	accession	accession	NOUN
fueconorg-3370	147	43	.	.	PUNCT
fueconorg-3370	148	1	68	68	NUM
fueconorg-3370	148	2	lj	lj	PROPN
fueconorg-3370	148	3	.	.	PUNCT
fueconorg-3370	148	4	bonić	bonić	PROPN
fueconorg-3370	148	5	,	,	PUNCT
fueconorg-3370	148	6	d.	d.	PROPN
fueconorg-3370	148	7	jakšić	jakšić	PROPN
fueconorg-3370	148	8	,	,	PUNCT
fueconorg-3370	149	1	k.	k.	PROPN
fueconorg-3370	149	2	mijić	mijić	PROPN
fueconorg-3370	149	3	internal	internal	ADJ
fueconorg-3370	149	4	audit	audit	NOUN
fueconorg-3370	149	5	,	,	PUNCT
fueconorg-3370	149	6	as	as	ADP
fueconorg-3370	149	7	part	part	NOUN
fueconorg-3370	149	8	of	of	ADP
fueconorg-3370	149	9	the	the	DET
fueconorg-3370	149	10	pifc	pifc	NOUN
fueconorg-3370	149	11	system	system	NOUN
fueconorg-3370	149	12	,	,	PUNCT
fueconorg-3370	149	13	is	be	AUX
fueconorg-3370	149	14	institutionalized	institutionalize	VERB
fueconorg-3370	149	15	in	in	ADP
fueconorg-3370	149	16	the	the	DET
fueconorg-3370	149	17	balkan	balkan	ADJ
fueconorg-3370	149	18	countries	country	NOUN
fueconorg-3370	149	19	through	through	ADP
fueconorg-3370	149	20	laws	law	NOUN
fueconorg-3370	149	21	,	,	PUNCT
fueconorg-3370	149	22	by	by	ADP
fueconorg-3370	149	23	-	-	PUNCT
fueconorg-3370	149	24	laws	law	NOUN
fueconorg-3370	149	25	,	,	PUNCT
fueconorg-3370	149	26	and	and	CCONJ
fueconorg-3370	149	27	professional	professional	ADJ
fueconorg-3370	149	28	regulations	regulation	NOUN
fueconorg-3370	149	29	(	(	PUNCT
fueconorg-3370	149	30	bonić	bonić	ADJ
fueconorg-3370	149	31	,	,	PUNCT
fueconorg-3370	149	32	đorċević	đorċević	NOUN
fueconorg-3370	149	33	,	,	PUNCT
fueconorg-3370	149	34	2017	2017	NUM
fueconorg-3370	149	35	)	)	PUNCT
fueconorg-3370	149	36	.	.	PUNCT
fueconorg-3370	150	1	internal	internal	ADJ
fueconorg-3370	150	2	audit	audit	NOUN
fueconorg-3370	150	3	in	in	ADP
fueconorg-3370	150	4	the	the	DET
fueconorg-3370	150	5	public	public	ADJ
fueconorg-3370	150	6	sector	sector	NOUN
fueconorg-3370	150	7	in	in	ADP
fueconorg-3370	150	8	the	the	DET
fueconorg-3370	150	9	balkan	balkan	ADJ
fueconorg-3370	150	10	countries	country	NOUN
fueconorg-3370	150	11	is	be	AUX
fueconorg-3370	150	12	mandatory	mandatory	ADJ
fueconorg-3370	150	13	for	for	ADP
fueconorg-3370	150	14	direct	direct	ADJ
fueconorg-3370	150	15	and	and	CCONJ
fueconorg-3370	150	16	indirect	indirect	ADJ
fueconorg-3370	150	17	users	user	NOUN
fueconorg-3370	150	18	of	of	ADP
fueconorg-3370	150	19	public	public	ADJ
fueconorg-3370	150	20	funds	fund	NOUN
fueconorg-3370	150	21	,	,	PUNCT
fueconorg-3370	150	22	and	and	CCONJ
fueconorg-3370	150	23	it	it	PRON
fueconorg-3370	150	24	is	be	AUX
fueconorg-3370	150	25	established	establish	VERB
fueconorg-3370	150	26	mostly	mostly	ADV
fueconorg-3370	150	27	in	in	ADP
fueconorg-3370	150	28	one	one	NUM
fueconorg-3370	150	29	of	of	ADP
fueconorg-3370	150	30	the	the	DET
fueconorg-3370	150	31	following	follow	VERB
fueconorg-3370	150	32	four	four	NUM
fueconorg-3370	150	33	ways	way	NOUN
fueconorg-3370	150	34	:	:	PUNCT
fueconorg-3370	150	35	as	as	ADP
fueconorg-3370	150	36	an	an	DET
fueconorg-3370	150	37	independent	independent	ADJ
fueconorg-3370	150	38	internal	internal	ADJ
fueconorg-3370	150	39	audit	audit	NOUN
fueconorg-3370	150	40	unit	unit	NOUN
fueconorg-3370	150	41	,	,	PUNCT
fueconorg-3370	150	42	by	by	ADP
fueconorg-3370	150	43	the	the	DET
fueconorg-3370	150	44	appointment	appointment	NOUN
fueconorg-3370	150	45	of	of	ADP
fueconorg-3370	150	46	an	an	DET
fueconorg-3370	150	47	internal	internal	ADJ
fueconorg-3370	150	48	auditor	auditor	NOUN
fueconorg-3370	150	49	,	,	PUNCT
fueconorg-3370	150	50	the	the	DET
fueconorg-3370	150	51	establishment	establishment	NOUN
fueconorg-3370	150	52	of	of	ADP
fueconorg-3370	150	53	a	a	DET
fueconorg-3370	150	54	joint	joint	ADJ
fueconorg-3370	150	55	internal	internal	ADJ
fueconorg-3370	150	56	audit	audit	NOUN
fueconorg-3370	150	57	unit	unit	NOUN
fueconorg-3370	150	58	or	or	CCONJ
fueconorg-3370	150	59	an	an	DET
fueconorg-3370	150	60	agreement	agreement	NOUN
fueconorg-3370	150	61	with	with	ADP
fueconorg-3370	150	62	the	the	DET
fueconorg-3370	150	63	entity	entity	NOUN
fueconorg-3370	150	64	that	that	PRON
fueconorg-3370	150	65	performs	perform	VERB
fueconorg-3370	150	66	internal	internal	ADJ
fueconorg-3370	150	67	audit	audit	NOUN
fueconorg-3370	150	68	in	in	ADP
fueconorg-3370	150	69	one	one	NUM
fueconorg-3370	150	70	of	of	ADP
fueconorg-3370	150	71	the	the	DET
fueconorg-3370	150	72	three	three	NUM
fueconorg-3370	150	73	preceding	precede	VERB
fueconorg-3370	150	74	ways	way	NOUN
fueconorg-3370	150	75	,	,	PUNCT
fueconorg-3370	150	76	with	with	ADP
fueconorg-3370	150	77	the	the	DET
fueconorg-3370	150	78	prior	prior	ADJ
fueconorg-3370	150	79	approval	approval	NOUN
fueconorg-3370	150	80	of	of	ADP
fueconorg-3370	150	81	the	the	DET
fueconorg-3370	150	82	chu	chu	PROPN
fueconorg-3370	150	83	.	.	PUNCT
fueconorg-3370	151	1	internal	internal	ADJ
fueconorg-3370	151	2	audit	audit	NOUN
fueconorg-3370	151	3	in	in	ADP
fueconorg-3370	151	4	the	the	DET
fueconorg-3370	151	5	public	public	ADJ
fueconorg-3370	151	6	sector	sector	NOUN
fueconorg-3370	151	7	is	be	AUX
fueconorg-3370	151	8	an	an	DET
fueconorg-3370	151	9	independent	independent	ADJ
fueconorg-3370	151	10	activity	activity	NOUN
fueconorg-3370	151	11	that	that	PRON
fueconorg-3370	151	12	should	should	AUX
fueconorg-3370	151	13	provide	provide	VERB
fueconorg-3370	151	14	independent	independent	ADJ
fueconorg-3370	151	15	,	,	PUNCT
fueconorg-3370	151	16	objective	objective	ADJ
fueconorg-3370	151	17	assurance	assurance	NOUN
fueconorg-3370	151	18	and	and	CCONJ
fueconorg-3370	151	19	professional	professional	ADJ
fueconorg-3370	151	20	opinion	opinion	NOUN
fueconorg-3370	151	21	in	in	ADP
fueconorg-3370	151	22	order	order	NOUN
fueconorg-3370	151	23	to	to	PART
fueconorg-3370	151	24	improve	improve	VERB
fueconorg-3370	151	25	the	the	DET
fueconorg-3370	151	26	performance	performance	NOUN
fueconorg-3370	151	27	of	of	ADP
fueconorg-3370	151	28	the	the	DET
fueconorg-3370	151	29	users	user	NOUN
fueconorg-3370	151	30	of	of	ADP
fueconorg-3370	151	31	public	public	ADJ
fueconorg-3370	151	32	funds	fund	NOUN
fueconorg-3370	151	33	.	.	PUNCT
fueconorg-3370	152	1	in	in	ADP
fueconorg-3370	152	2	this	this	DET
fueconorg-3370	152	3	context	context	NOUN
fueconorg-3370	152	4	,	,	PUNCT
fueconorg-3370	152	5	it	it	PRON
fueconorg-3370	152	6	should	should	AUX
fueconorg-3370	152	7	provide	provide	VERB
fueconorg-3370	152	8	:	:	PUNCT
fueconorg-3370	152	9	a	a	DET
fueconorg-3370	152	10	)	)	PUNCT
fueconorg-3370	152	11	assurance	assurance	NOUN
fueconorg-3370	152	12	services	service	NOUN
fueconorg-3370	152	13	and	and	CCONJ
fueconorg-3370	152	14	b	b	X
fueconorg-3370	152	15	)	)	PUNCT
fueconorg-3370	152	16	consulting	consulting	NOUN
fueconorg-3370	152	17	services	service	NOUN
fueconorg-3370	152	18	consisting	consist	VERB
fueconorg-3370	152	19	of	of	ADP
fueconorg-3370	152	20	recommendations	recommendation	NOUN
fueconorg-3370	152	21	,	,	PUNCT
fueconorg-3370	152	22	guidelines	guideline	NOUN
fueconorg-3370	152	23	,	,	PUNCT
fueconorg-3370	152	24	training	training	NOUN
fueconorg-3370	152	25	,	,	PUNCT
fueconorg-3370	152	26	assistance	assistance	NOUN
fueconorg-3370	152	27	,	,	PUNCT
fueconorg-3370	152	28	and	and	CCONJ
fueconorg-3370	152	29	other	other	ADJ
fueconorg-3370	152	30	services	service	NOUN
fueconorg-3370	152	31	in	in	ADP
fueconorg-3370	152	32	order	order	NOUN
fueconorg-3370	152	33	to	to	PART
fueconorg-3370	152	34	increase	increase	VERB
fueconorg-3370	152	35	value	value	NOUN
fueconorg-3370	152	36	and	and	CCONJ
fueconorg-3370	152	37	improve	improve	VERB
fueconorg-3370	152	38	the	the	DET
fueconorg-3370	152	39	entity	entity	NOUN
fueconorg-3370	152	40	management	management	NOUN
fueconorg-3370	152	41	process	process	NOUN
fueconorg-3370	152	42	(	(	PUNCT
fueconorg-3370	152	43	performance	performance	NOUN
fueconorg-3370	152	44	,	,	PUNCT
fueconorg-3370	152	45	i.e.	i.e.	X
fueconorg-3370	152	46	expediency	expediency	NOUN
fueconorg-3370	152	47	audit	audit	NOUN
fueconorg-3370	152	48	,	,	PUNCT
fueconorg-3370	152	49	it	it	PRON
fueconorg-3370	152	50	audit	audit	VERB
fueconorg-3370	152	51	,	,	PUNCT
fueconorg-3370	152	52	expertise	expertise	NOUN
fueconorg-3370	152	53	,	,	PUNCT
fueconorg-3370	152	54	financial	financial	ADJ
fueconorg-3370	152	55	assurance	assurance	NOUN
fueconorg-3370	152	56	services	service	NOUN
fueconorg-3370	152	57	,	,	PUNCT
fueconorg-3370	152	58	management	management	NOUN
fueconorg-3370	152	59	improvement	improvement	NOUN
fueconorg-3370	152	60	,	,	PUNCT
fueconorg-3370	152	61	risk	risk	NOUN
fueconorg-3370	152	62	management	management	NOUN
fueconorg-3370	152	63	,	,	PUNCT
fueconorg-3370	152	64	information	information	NOUN
fueconorg-3370	152	65	safety	safety	NOUN
fueconorg-3370	152	66	and	and	CCONJ
fueconorg-3370	152	67	security	security	NOUN
fueconorg-3370	152	68	,	,	PUNCT
fueconorg-3370	152	69	implementation	implementation	NOUN
fueconorg-3370	152	70	of	of	ADP
fueconorg-3370	152	71	training	training	NOUN
fueconorg-3370	152	72	...	...	PUNCT
fueconorg-3370	152	73	)	)	PUNCT
fueconorg-3370	152	74	.	.	PUNCT
fueconorg-3370	153	1	internal	internal	ADJ
fueconorg-3370	153	2	audit	audit	NOUN
fueconorg-3370	153	3	in	in	ADP
fueconorg-3370	153	4	the	the	DET
fueconorg-3370	153	5	public	public	ADJ
fueconorg-3370	153	6	sector	sector	NOUN
fueconorg-3370	153	7	refers	refer	VERB
fueconorg-3370	153	8	to	to	ADP
fueconorg-3370	153	9	all	all	DET
fueconorg-3370	153	10	business	business	NOUN
fueconorg-3370	153	11	functions	function	NOUN
fueconorg-3370	153	12	and	and	CCONJ
fueconorg-3370	153	13	processes	process	NOUN
fueconorg-3370	153	14	,	,	PUNCT
fueconorg-3370	153	15	identifying	identify	VERB
fueconorg-3370	153	16	deficiencies	deficiency	NOUN
fueconorg-3370	153	17	and	and	CCONJ
fueconorg-3370	153	18	weaknesses	weakness	NOUN
fueconorg-3370	153	19	,	,	PUNCT
fueconorg-3370	153	20	and	and	CCONJ
fueconorg-3370	153	21	making	make	VERB
fueconorg-3370	153	22	recommendations	recommendation	NOUN
fueconorg-3370	153	23	for	for	ADP
fueconorg-3370	153	24	improvement	improvement	NOUN
fueconorg-3370	153	25	.	.	PUNCT
fueconorg-3370	154	1	it	it	PRON
fueconorg-3370	154	2	should	should	AUX
fueconorg-3370	154	3	be	be	AUX
fueconorg-3370	154	4	emphasized	emphasize	VERB
fueconorg-3370	154	5	that	that	SCONJ
fueconorg-3370	154	6	the	the	DET
fueconorg-3370	154	7	balkan	balkan	ADJ
fueconorg-3370	154	8	countries	country	NOUN
fueconorg-3370	154	9	that	that	PRON
fueconorg-3370	154	10	joined	join	VERB
fueconorg-3370	154	11	the	the	DET
fueconorg-3370	154	12	eu	eu	PROPN
fueconorg-3370	154	13	managed	manage	VERB
fueconorg-3370	154	14	to	to	PART
fueconorg-3370	154	15	develop	develop	VERB
fueconorg-3370	154	16	these	these	DET
fueconorg-3370	154	17	services	service	NOUN
fueconorg-3370	154	18	,	,	PUNCT
fueconorg-3370	154	19	while	while	SCONJ
fueconorg-3370	154	20	the	the	DET
fueconorg-3370	154	21	balkan	balkan	ADJ
fueconorg-3370	154	22	countries	country	NOUN
fueconorg-3370	154	23	that	that	PRON
fueconorg-3370	154	24	are	be	AUX
fueconorg-3370	154	25	in	in	ADP
fueconorg-3370	154	26	the	the	DET
fueconorg-3370	154	27	process	process	NOUN
fueconorg-3370	154	28	of	of	ADP
fueconorg-3370	154	29	eu	eu	PROPN
fueconorg-3370	154	30	accession	accession	NOUN
fueconorg-3370	154	31	generally	generally	ADV
fueconorg-3370	154	32	provide	provide	VERB
fueconorg-3370	154	33	assurance	assurance	NOUN
fueconorg-3370	154	34	services	service	NOUN
fueconorg-3370	154	35	and	and	CCONJ
fueconorg-3370	154	36	are	be	AUX
fueconorg-3370	154	37	in	in	ADP
fueconorg-3370	154	38	the	the	DET
fueconorg-3370	154	39	stage	stage	NOUN
fueconorg-3370	154	40	of	of	ADP
fueconorg-3370	154	41	development	development	NOUN
fueconorg-3370	154	42	of	of	ADP
fueconorg-3370	154	43	consulting	consulting	NOUN
fueconorg-3370	154	44	services	service	NOUN
fueconorg-3370	154	45	.	.	PUNCT
fueconorg-3370	155	1	table	table	NOUN
fueconorg-3370	155	2	3	3	NUM
fueconorg-3370	155	3	gives	give	VERB
fueconorg-3370	155	4	a	a	DET
fueconorg-3370	155	5	review	review	NOUN
fueconorg-3370	155	6	of	of	ADP
fueconorg-3370	155	7	the	the	DET
fueconorg-3370	155	8	model	model	NOUN
fueconorg-3370	155	9	of	of	ADP
fueconorg-3370	155	10	organization	organization	NOUN
fueconorg-3370	155	11	and	and	CCONJ
fueconorg-3370	155	12	approach	approach	NOUN
fueconorg-3370	155	13	to	to	ADP
fueconorg-3370	155	14	state	state	NOUN
fueconorg-3370	155	15	audit	audit	NOUN
fueconorg-3370	155	16	,	,	PUNCT
fueconorg-3370	155	17	the	the	DET
fueconorg-3370	155	18	coverage	coverage	NOUN
fueconorg-3370	155	19	of	of	ADP
fueconorg-3370	155	20	public	public	ADJ
fueconorg-3370	155	21	sector	sector	NOUN
fueconorg-3370	155	22	parts	part	NOUN
fueconorg-3370	155	23	by	by	ADP
fueconorg-3370	155	24	internal	internal	ADJ
fueconorg-3370	155	25	audit	audit	NOUN
fueconorg-3370	155	26	and	and	CCONJ
fueconorg-3370	155	27	its	its	PRON
fueconorg-3370	155	28	scope	scope	NOUN
fueconorg-3370	155	29	of	of	ADP
fueconorg-3370	155	30	work	work	NOUN
fueconorg-3370	155	31	,	,	PUNCT
fueconorg-3370	155	32	as	as	ADV
fueconorg-3370	155	33	well	well	ADV
fueconorg-3370	155	34	as	as	ADP
fueconorg-3370	155	35	forms	form	NOUN
fueconorg-3370	155	36	of	of	ADP
fueconorg-3370	155	37	cooperation	cooperation	NOUN
fueconorg-3370	155	38	between	between	ADP
fueconorg-3370	155	39	state	state	NOUN
fueconorg-3370	155	40	and	and	CCONJ
fueconorg-3370	155	41	internal	internal	ADJ
fueconorg-3370	155	42	audit	audit	NOUN
fueconorg-3370	155	43	.	.	PUNCT
fueconorg-3370	156	1	cooperation	cooperation	NOUN
fueconorg-3370	156	2	between	between	ADP
fueconorg-3370	156	3	external	external	ADJ
fueconorg-3370	156	4	and	and	CCONJ
fueconorg-3370	156	5	internal	internal	ADJ
fueconorg-3370	156	6	audit	audit	NOUN
fueconorg-3370	156	7	in	in	ADP
fueconorg-3370	156	8	the	the	DET
fueconorg-3370	156	9	public	public	ADJ
fueconorg-3370	156	10	sector	sector	NOUN
fueconorg-3370	156	11	in	in	ADP
fueconorg-3370	156	12	the	the	DET
fueconorg-3370	156	13	balkan	balkan	ADJ
fueconorg-3370	156	14	countries	country	NOUN
fueconorg-3370	156	15	has	have	AUX
fueconorg-3370	156	16	been	be	AUX
fueconorg-3370	156	17	established	establish	VERB
fueconorg-3370	156	18	by	by	ADP
fueconorg-3370	156	19	agreement	agreement	NOUN
fueconorg-3370	156	20	between	between	ADP
fueconorg-3370	156	21	sai	sai	PROPN
fueconorg-3370	156	22	and	and	CCONJ
fueconorg-3370	156	23	the	the	DET
fueconorg-3370	156	24	central	central	ADJ
fueconorg-3370	156	25	harmonization	harmonization	NOUN
fueconorg-3370	156	26	unit	unit	NOUN
fueconorg-3370	156	27	,	,	PUNCT
fueconorg-3370	156	28	but	but	CCONJ
fueconorg-3370	156	29	in	in	ADP
fueconorg-3370	156	30	the	the	DET
fueconorg-3370	156	31	countries	country	NOUN
fueconorg-3370	156	32	that	that	PRON
fueconorg-3370	156	33	are	be	AUX
fueconorg-3370	156	34	in	in	ADP
fueconorg-3370	156	35	eu	eu	PROPN
fueconorg-3370	156	36	accession	accession	NOUN
fueconorg-3370	156	37	stage	stage	NOUN
fueconorg-3370	156	38	,	,	PUNCT
fueconorg-3370	156	39	it	it	PRON
fueconorg-3370	156	40	is	be	AUX
fueconorg-3370	156	41	still	still	ADV
fueconorg-3370	156	42	at	at	ADP
fueconorg-3370	156	43	a	a	DET
fueconorg-3370	156	44	more	more	ADV
fueconorg-3370	156	45	formal	formal	ADJ
fueconorg-3370	156	46	level	level	NOUN
fueconorg-3370	156	47	,	,	PUNCT
fueconorg-3370	156	48	and	and	CCONJ
fueconorg-3370	156	49	implies	imply	VERB
fueconorg-3370	156	50	internal	internal	ADJ
fueconorg-3370	156	51	audit	audit	NOUN
fueconorg-3370	156	52	by	by	ADP
fueconorg-3370	156	53	state	state	NOUN
fueconorg-3370	156	54	auditors	auditor	NOUN
fueconorg-3370	156	55	.	.	PUNCT
fueconorg-3370	157	1	often	often	ADV
fueconorg-3370	157	2	,	,	PUNCT
fueconorg-3370	157	3	the	the	DET
fueconorg-3370	157	4	cooperation	cooperation	NOUN
fueconorg-3370	157	5	of	of	ADP
fueconorg-3370	157	6	external	external	ADJ
fueconorg-3370	157	7	and	and	CCONJ
fueconorg-3370	157	8	internal	internal	ADJ
fueconorg-3370	157	9	audit	audit	NOUN
fueconorg-3370	157	10	in	in	ADP
fueconorg-3370	157	11	the	the	DET
fueconorg-3370	157	12	public	public	ADJ
fueconorg-3370	157	13	sector	sector	NOUN
fueconorg-3370	157	14	in	in	ADP
fueconorg-3370	157	15	these	these	DET
fueconorg-3370	157	16	countries	country	NOUN
fueconorg-3370	157	17	is	be	AUX
fueconorg-3370	157	18	based	base	VERB
fueconorg-3370	157	19	on	on	ADP
fueconorg-3370	157	20	initiatives	initiative	NOUN
fueconorg-3370	157	21	undertaken	undertake	VERB
fueconorg-3370	157	22	by	by	ADP
fueconorg-3370	157	23	sais	sais	PROPN
fueconorg-3370	157	24	.	.	PUNCT
fueconorg-3370	158	1	numerous	numerous	ADJ
fueconorg-3370	158	2	benefits	benefit	NOUN
fueconorg-3370	158	3	are	be	AUX
fueconorg-3370	158	4	expected	expect	VERB
fueconorg-3370	158	5	from	from	ADP
fueconorg-3370	158	6	the	the	DET
fueconorg-3370	158	7	establishment	establishment	NOUN
fueconorg-3370	158	8	of	of	ADP
fueconorg-3370	158	9	better	well	ADJ
fueconorg-3370	158	10	links	link	NOUN
fueconorg-3370	158	11	between	between	ADP
fueconorg-3370	158	12	internal	internal	ADJ
fueconorg-3370	158	13	and	and	CCONJ
fueconorg-3370	158	14	state	state	NOUN
fueconorg-3370	158	15	audit	audit	NOUN
fueconorg-3370	158	16	:	:	PUNCT
fueconorg-3370	158	17	exchange	exchange	NOUN
fueconorg-3370	158	18	of	of	ADP
fueconorg-3370	158	19	ideas	idea	NOUN
fueconorg-3370	158	20	and	and	CCONJ
fueconorg-3370	158	21	knowledge	knowledge	NOUN
fueconorg-3370	158	22	,	,	PUNCT
fueconorg-3370	158	23	reducing	reduce	VERB
fueconorg-3370	158	24	unnecessary	unnecessary	ADJ
fueconorg-3370	158	25	duplication	duplication	NOUN
fueconorg-3370	158	26	of	of	ADP
fueconorg-3370	158	27	auditors	auditor	NOUN
fueconorg-3370	158	28	’	’	PART
fueconorg-3370	158	29	work	work	NOUN
fueconorg-3370	158	30	,	,	PUNCT
fueconorg-3370	158	31	and	and	CCONJ
fueconorg-3370	158	32	increasing	increase	VERB
fueconorg-3370	158	33	audit	audit	NOUN
fueconorg-3370	158	34	coverage	coverage	NOUN
fueconorg-3370	158	35	based	base	VERB
fueconorg-3370	158	36	on	on	ADP
fueconorg-3370	158	37	risk	risk	NOUN
fueconorg-3370	158	38	assessment	assessment	NOUN
fueconorg-3370	158	39	.	.	PUNCT
fueconorg-3370	159	1	supreme	supreme	ADJ
fueconorg-3370	159	2	audit	audit	PROPN
fueconorg-3370	159	3	institutions	institution	NOUN
fueconorg-3370	159	4	(	(	PUNCT
fueconorg-3370	159	5	sais	sais	X
fueconorg-3370	159	6	)	)	PUNCT
fueconorg-3370	159	7	and	and	CCONJ
fueconorg-3370	159	8	internal	internal	ADJ
fueconorg-3370	159	9	auditors	auditor	NOUN
fueconorg-3370	159	10	should	should	AUX
fueconorg-3370	159	11	communicate	communicate	VERB
fueconorg-3370	159	12	in	in	ADP
fueconorg-3370	159	13	the	the	DET
fueconorg-3370	159	14	area	area	NOUN
fueconorg-3370	159	15	of	of	ADP
fueconorg-3370	159	16	audit	audit	NOUN
fueconorg-3370	159	17	planning	planning	NOUN
fueconorg-3370	159	18	,	,	PUNCT
fueconorg-3370	159	19	jointly	jointly	ADV
fueconorg-3370	159	20	develop	develop	VERB
fueconorg-3370	159	21	methodologies	methodology	NOUN
fueconorg-3370	159	22	,	,	PUNCT
fueconorg-3370	159	23	organize	organize	VERB
fueconorg-3370	159	24	joint	joint	ADJ
fueconorg-3370	159	25	training	training	NOUN
fueconorg-3370	159	26	,	,	PUNCT
fueconorg-3370	159	27	and	and	CCONJ
fueconorg-3370	159	28	inform	inform	VERB
fueconorg-3370	159	29	each	each	DET
fueconorg-3370	159	30	other	other	ADJ
fueconorg-3370	159	31	about	about	ADP
fueconorg-3370	159	32	submitted	submit	VERB
fueconorg-3370	159	33	reports	report	NOUN
fueconorg-3370	159	34	.	.	PUNCT
fueconorg-3370	160	1	also	also	ADV
fueconorg-3370	160	2	,	,	PUNCT
fueconorg-3370	160	3	within	within	ADP
fueconorg-3370	160	4	the	the	DET
fueconorg-3370	160	5	framework	framework	NOUN
fueconorg-3370	160	6	of	of	ADP
fueconorg-3370	160	7	eu	eu	PROPN
fueconorg-3370	160	8	accession	accession	NOUN
fueconorg-3370	160	9	,	,	PUNCT
fueconorg-3370	160	10	sai	sai	X
fueconorg-3370	160	11	should	should	AUX
fueconorg-3370	160	12	oversee	oversee	VERB
fueconorg-3370	160	13	the	the	DET
fueconorg-3370	160	14	development	development	NOUN
fueconorg-3370	160	15	of	of	ADP
fueconorg-3370	160	16	the	the	DET
fueconorg-3370	160	17	pifc	pifc	NOUN
fueconorg-3370	160	18	system	system	NOUN
fueconorg-3370	160	19	(	(	PUNCT
fueconorg-3370	160	20	and	and	CCONJ
fueconorg-3370	160	21	internal	internal	ADJ
fueconorg-3370	160	22	audit	audit	NOUN
fueconorg-3370	160	23	within	within	ADP
fueconorg-3370	160	24	it	it	PRON
fueconorg-3370	160	25	)	)	PUNCT
fueconorg-3370	160	26	in	in	ADP
fueconorg-3370	160	27	the	the	DET
fueconorg-3370	160	28	public	public	ADJ
fueconorg-3370	160	29	sector	sector	NOUN
fueconorg-3370	160	30	.	.	PUNCT
fueconorg-3370	161	1	cooperation	cooperation	NOUN
fueconorg-3370	161	2	between	between	ADP
fueconorg-3370	161	3	external	external	ADJ
fueconorg-3370	161	4	and	and	CCONJ
fueconorg-3370	161	5	internal	internal	ADJ
fueconorg-3370	161	6	audit	audit	NOUN
fueconorg-3370	161	7	in	in	ADP
fueconorg-3370	161	8	the	the	DET
fueconorg-3370	161	9	public	public	ADJ
fueconorg-3370	161	10	sector	sector	NOUN
fueconorg-3370	161	11	in	in	ADP
fueconorg-3370	161	12	the	the	DET
fueconorg-3370	161	13	balkan	balkan	ADJ
fueconorg-3370	161	14	countries	country	NOUN
fueconorg-3370	161	15	has	have	AUX
fueconorg-3370	161	16	been	be	AUX
fueconorg-3370	161	17	established	establish	VERB
fueconorg-3370	161	18	by	by	ADP
fueconorg-3370	161	19	agreement	agreement	NOUN
fueconorg-3370	161	20	between	between	ADP
fueconorg-3370	161	21	sai	sai	PROPN
fueconorg-3370	161	22	and	and	CCONJ
fueconorg-3370	161	23	the	the	DET
fueconorg-3370	161	24	central	central	ADJ
fueconorg-3370	161	25	harmonization	harmonization	NOUN
fueconorg-3370	161	26	unit	unit	NOUN
fueconorg-3370	161	27	,	,	PUNCT
fueconorg-3370	161	28	but	but	CCONJ
fueconorg-3370	161	29	in	in	ADP
fueconorg-3370	161	30	the	the	DET
fueconorg-3370	161	31	countries	country	NOUN
fueconorg-3370	161	32	that	that	PRON
fueconorg-3370	161	33	are	be	AUX
fueconorg-3370	161	34	in	in	ADP
fueconorg-3370	161	35	eu	eu	PROPN
fueconorg-3370	161	36	accession	accession	NOUN
fueconorg-3370	161	37	stage	stage	NOUN
fueconorg-3370	161	38	,	,	PUNCT
fueconorg-3370	161	39	it	it	PRON
fueconorg-3370	161	40	is	be	AUX
fueconorg-3370	161	41	still	still	ADV
fueconorg-3370	161	42	at	at	ADP
fueconorg-3370	161	43	a	a	DET
fueconorg-3370	161	44	more	more	ADV
fueconorg-3370	161	45	formal	formal	ADJ
fueconorg-3370	161	46	level	level	NOUN
fueconorg-3370	161	47	,	,	PUNCT
fueconorg-3370	161	48	and	and	CCONJ
fueconorg-3370	161	49	implies	imply	VERB
fueconorg-3370	161	50	internal	internal	ADJ
fueconorg-3370	161	51	audit	audit	NOUN
fueconorg-3370	161	52	by	by	ADP
fueconorg-3370	161	53	state	state	NOUN
fueconorg-3370	161	54	auditors	auditor	NOUN
fueconorg-3370	161	55	.	.	PUNCT
fueconorg-3370	162	1	often	often	ADV
fueconorg-3370	162	2	,	,	PUNCT
fueconorg-3370	162	3	the	the	DET
fueconorg-3370	162	4	cooperation	cooperation	NOUN
fueconorg-3370	162	5	of	of	ADP
fueconorg-3370	162	6	external	external	ADJ
fueconorg-3370	162	7	and	and	CCONJ
fueconorg-3370	162	8	internal	internal	ADJ
fueconorg-3370	162	9	audit	audit	NOUN
fueconorg-3370	162	10	in	in	ADP
fueconorg-3370	162	11	the	the	DET
fueconorg-3370	162	12	public	public	ADJ
fueconorg-3370	162	13	sector	sector	NOUN
fueconorg-3370	162	14	in	in	ADP
fueconorg-3370	162	15	these	these	DET
fueconorg-3370	162	16	countries	country	NOUN
fueconorg-3370	162	17	is	be	AUX
fueconorg-3370	162	18	based	base	VERB
fueconorg-3370	162	19	on	on	ADP
fueconorg-3370	162	20	initiatives	initiative	NOUN
fueconorg-3370	162	21	undertaken	undertake	VERB
fueconorg-3370	162	22	by	by	ADP
fueconorg-3370	162	23	sais	sais	PROPN
fueconorg-3370	162	24	.	.	PUNCT
fueconorg-3370	163	1	numerous	numerous	ADJ
fueconorg-3370	163	2	benefits	benefit	NOUN
fueconorg-3370	163	3	are	be	AUX
fueconorg-3370	163	4	expected	expect	VERB
fueconorg-3370	163	5	from	from	ADP
fueconorg-3370	163	6	the	the	DET
fueconorg-3370	163	7	establishment	establishment	NOUN
fueconorg-3370	163	8	of	of	ADP
fueconorg-3370	163	9	better	well	ADJ
fueconorg-3370	163	10	links	link	NOUN
fueconorg-3370	163	11	between	between	ADP
fueconorg-3370	163	12	internal	internal	ADJ
fueconorg-3370	163	13	and	and	CCONJ
fueconorg-3370	163	14	state	state	NOUN
fueconorg-3370	163	15	audit	audit	NOUN
fueconorg-3370	163	16	:	:	PUNCT
fueconorg-3370	163	17	exchange	exchange	NOUN
fueconorg-3370	163	18	of	of	ADP
fueconorg-3370	163	19	ideas	idea	NOUN
fueconorg-3370	163	20	and	and	CCONJ
fueconorg-3370	163	21	knowledge	knowledge	NOUN
fueconorg-3370	163	22	,	,	PUNCT
fueconorg-3370	163	23	reducing	reduce	VERB
fueconorg-3370	163	24	unnecessary	unnecessary	ADJ
fueconorg-3370	163	25	duplication	duplication	NOUN
fueconorg-3370	163	26	of	of	ADP
fueconorg-3370	163	27	auditors	auditor	NOUN
fueconorg-3370	163	28	’	’	PART
fueconorg-3370	163	29	work	work	NOUN
fueconorg-3370	163	30	,	,	PUNCT
fueconorg-3370	163	31	and	and	CCONJ
fueconorg-3370	163	32	increasing	increase	VERB
fueconorg-3370	163	33	audit	audit	NOUN
fueconorg-3370	163	34	coverage	coverage	NOUN
fueconorg-3370	163	35	based	base	VERB
fueconorg-3370	163	36	on	on	ADP
fueconorg-3370	163	37	risk	risk	NOUN
fueconorg-3370	163	38	assessment	assessment	NOUN
fueconorg-3370	163	39	.	.	PUNCT
fueconorg-3370	164	1	supreme	supreme	ADJ
fueconorg-3370	164	2	audit	audit	PROPN
fueconorg-3370	164	3	institutions	institution	NOUN
fueconorg-3370	164	4	(	(	PUNCT
fueconorg-3370	164	5	sais	sais	X
fueconorg-3370	164	6	)	)	PUNCT
fueconorg-3370	164	7	and	and	CCONJ
fueconorg-3370	164	8	internal	internal	ADJ
fueconorg-3370	164	9	auditors	auditor	NOUN
fueconorg-3370	164	10	should	should	AUX
fueconorg-3370	164	11	communicate	communicate	VERB
fueconorg-3370	164	12	in	in	ADP
fueconorg-3370	164	13	the	the	DET
fueconorg-3370	164	14	area	area	NOUN
fueconorg-3370	164	15	of	of	ADP
fueconorg-3370	164	16	audit	audit	NOUN
fueconorg-3370	164	17	planning	planning	NOUN
fueconorg-3370	164	18	,	,	PUNCT
fueconorg-3370	164	19	jointly	jointly	ADV
fueconorg-3370	164	20	develop	develop	VERB
fueconorg-3370	164	21	methodologies	methodology	NOUN
fueconorg-3370	164	22	,	,	PUNCT
fueconorg-3370	164	23	organize	organize	VERB
fueconorg-3370	164	24	joint	joint	ADJ
fueconorg-3370	164	25	training	training	NOUN
fueconorg-3370	164	26	,	,	PUNCT
fueconorg-3370	164	27	and	and	CCONJ
fueconorg-3370	164	28	inform	inform	VERB
fueconorg-3370	164	29	each	each	DET
fueconorg-3370	164	30	other	other	ADJ
fueconorg-3370	164	31	about	about	ADP
fueconorg-3370	164	32	submitted	submit	VERB
fueconorg-3370	164	33	reports	report	NOUN
fueconorg-3370	164	34	.	.	PUNCT
fueconorg-3370	165	1	also	also	ADV
fueconorg-3370	165	2	,	,	PUNCT
fueconorg-3370	165	3	sai	sai	PROPN
fueconorg-3370	165	4	should	should	AUX
fueconorg-3370	165	5	,	,	PUNCT
fueconorg-3370	165	6	in	in	ADP
fueconorg-3370	165	7	accordance	accordance	NOUN
fueconorg-3370	165	8	with	with	ADP
fueconorg-3370	165	9	the	the	DET
fueconorg-3370	165	10	opening	opening	NOUN
fueconorg-3370	165	11	of	of	ADP
fueconorg-3370	165	12	negotiation	negotiation	NOUN
fueconorg-3370	165	13	chapter	chapter	NOUN
fueconorg-3370	165	14	32	32	NUM
fueconorg-3370	165	15	–	–	PUNCT
fueconorg-3370	165	16	financial	financial	ADJ
fueconorg-3370	165	17	control	control	NOUN
fueconorg-3370	165	18	,	,	PUNCT
fueconorg-3370	165	19	oversee	oversee	VERB
fueconorg-3370	165	20	the	the	DET
fueconorg-3370	165	21	development	development	NOUN
fueconorg-3370	165	22	of	of	ADP
fueconorg-3370	165	23	the	the	DET
fueconorg-3370	165	24	pifc	pifc	NOUN
fueconorg-3370	165	25	system	system	NOUN
fueconorg-3370	165	26	(	(	PUNCT
fueconorg-3370	165	27	and	and	CCONJ
fueconorg-3370	165	28	internal	internal	ADJ
fueconorg-3370	165	29	audit	audit	NOUN
fueconorg-3370	165	30	within	within	ADP
fueconorg-3370	165	31	it	it	PRON
fueconorg-3370	165	32	)	)	PUNCT
fueconorg-3370	165	33	in	in	ADP
fueconorg-3370	165	34	the	the	DET
fueconorg-3370	165	35	public	public	ADJ
fueconorg-3370	165	36	sector	sector	NOUN
fueconorg-3370	165	37	.	.	PUNCT
fueconorg-3370	166	1	tendencies	tendency	NOUN
fueconorg-3370	166	2	in	in	ADP
fueconorg-3370	166	3	development	development	NOUN
fueconorg-3370	166	4	of	of	ADP
fueconorg-3370	166	5	external	external	ADJ
fueconorg-3370	166	6	and	and	CCONJ
fueconorg-3370	166	7	internal	internal	ADJ
fueconorg-3370	166	8	audit	audit	NOUN
fueconorg-3370	166	9	in	in	ADP
fueconorg-3370	166	10	the	the	DET
fueconorg-3370	166	11	public	public	ADJ
fueconorg-3370	166	12	sector	sector	NOUN
fueconorg-3370	166	13	69	69	NUM
fueconorg-3370	166	14	table	table	NOUN
fueconorg-3370	166	15	3	3	NUM
fueconorg-3370	166	16	external	external	ADJ
fueconorg-3370	166	17	(	(	PUNCT
fueconorg-3370	166	18	state	state	NOUN
fueconorg-3370	166	19	)	)	PUNCT
fueconorg-3370	166	20	and	and	CCONJ
fueconorg-3370	166	21	internal	internal	ADJ
fueconorg-3370	166	22	audit	audit	NOUN
fueconorg-3370	166	23	in	in	ADP
fueconorg-3370	166	24	the	the	DET
fueconorg-3370	166	25	public	public	ADJ
fueconorg-3370	166	26	sector	sector	NOUN
fueconorg-3370	166	27	and	and	CCONJ
fueconorg-3370	166	28	cooperation	cooperation	NOUN
fueconorg-3370	166	29	between	between	ADP
fueconorg-3370	166	30	them	they	PRON
fueconorg-3370	166	31	in	in	ADP
fueconorg-3370	166	32	the	the	DET
fueconorg-3370	166	33	balkan	balkan	PROPN
fueconorg-3370	166	34	countries	country	NOUN
fueconorg-3370	166	35	country	country	NOUN
fueconorg-3370	166	36	sai	sai	PROPN
fueconorg-3370	166	37	internal	internal	ADJ
fueconorg-3370	166	38	audit	audit	NOUN
fueconorg-3370	166	39	in	in	ADP
fueconorg-3370	166	40	the	the	DET
fueconorg-3370	166	41	public	public	ADJ
fueconorg-3370	166	42	sector	sector	NOUN
fueconorg-3370	166	43	sai	sai	PROPN
fueconorg-3370	166	44	organization	organization	PROPN
fueconorg-3370	166	45	model	model	NOUN
fueconorg-3370	166	46	approach	approach	NOUN
fueconorg-3370	166	47	to	to	ADP
fueconorg-3370	166	48	state	state	NOUN
fueconorg-3370	166	49	audit	audit	NOUN
fueconorg-3370	166	50	coverage	coverage	NOUN
fueconorg-3370	166	51	of	of	ADP
fueconorg-3370	166	52	public	public	ADJ
fueconorg-3370	166	53	sector	sector	NOUN
fueconorg-3370	166	54	parts	part	NOUN
fueconorg-3370	166	55	by	by	ADP
fueconorg-3370	166	56	internal	internal	ADJ
fueconorg-3370	166	57	audit	audit	NOUN
fueconorg-3370	166	58	scope	scope	NOUN
fueconorg-3370	166	59	of	of	ADP
fueconorg-3370	166	60	work	work	NOUN
fueconorg-3370	166	61	of	of	ADP
fueconorg-3370	166	62	internal	internal	ADJ
fueconorg-3370	166	63	audit	audit	NOUN
fueconorg-3370	166	64	in	in	ADP
fueconorg-3370	166	65	the	the	DET
fueconorg-3370	166	66	public	public	ADJ
fueconorg-3370	166	67	sector	sector	NOUN
fueconorg-3370	166	68	11	11	NUM
fueconorg-3370	166	69	.	.	PUNCT
fueconorg-3370	167	1	slovenia	slovenia	PROPN
fueconorg-3370	167	2	court	court	PROPN
fueconorg-3370	167	3	of	of	ADP
fueconorg-3370	167	4	audit	audit	NOUN
fueconorg-3370	167	5	(	(	PUNCT
fueconorg-3370	167	6	coa	coa	NOUN
fueconorg-3370	167	7	)	)	PUNCT
fueconorg-3370	167	8	court	court	NOUN
fueconorg-3370	167	9	activity	activity	NOUN
fueconorg-3370	167	10	,	,	PUNCT
fueconorg-3370	167	11	integrated	integrate	VERB
fueconorg-3370	167	12	approach	approach	NOUN
fueconorg-3370	167	13	at	at	ADP
fueconorg-3370	167	14	central	central	ADJ
fueconorg-3370	167	15	government	government	NOUN
fueconorg-3370	167	16	level	level	NOUN
fueconorg-3370	167	17	,	,	PUNCT
fueconorg-3370	167	18	90100	90100	NUM
fueconorg-3370	167	19	%	%	NOUN
fueconorg-3370	167	20	of	of	ADP
fueconorg-3370	167	21	state	state	NOUN
fueconorg-3370	167	22	entities	entity	NOUN
fueconorg-3370	167	23	,	,	PUNCT
fueconorg-3370	167	24	development	development	NOUN
fueconorg-3370	167	25	at	at	ADP
fueconorg-3370	167	26	the	the	DET
fueconorg-3370	167	27	level	level	NOUN
fueconorg-3370	167	28	of	of	ADP
fueconorg-3370	167	29	local	local	ADJ
fueconorg-3370	167	30	self	self	NOUN
fueconorg-3370	167	31	-	-	PUNCT
fueconorg-3370	167	32	governments	government	NOUN
fueconorg-3370	167	33	and	and	CCONJ
fueconorg-3370	167	34	municipalities	municipality	NOUN
fueconorg-3370	167	35	assurance	assurance	NOUN
fueconorg-3370	167	36	services	service	NOUN
fueconorg-3370	167	37	*	*	PUNCT
fueconorg-3370	167	38	consulting	consult	VERB
fueconorg-3370	167	39	services	service	NOUN
fueconorg-3370	167	40	*	*	PUNCT
fueconorg-3370	167	41	*	*	PROPN
fueconorg-3370	167	42	2	2	X
fueconorg-3370	167	43	.	.	X
fueconorg-3370	167	44	croatia	croatia	PROPN
fueconorg-3370	167	45	collegial	collegial	ADJ
fueconorg-3370	167	46	body	body	NOUN
fueconorg-3370	167	47	(	(	PUNCT
fueconorg-3370	167	48	sao	sao	PROPN
fueconorg-3370	167	49	)	)	PUNCT
fueconorg-3370	167	50	development	development	NOUN
fueconorg-3370	167	51	of	of	ADP
fueconorg-3370	167	52	integrated	integrate	VERB
fueconorg-3370	167	53	approach	approach	NOUN
fueconorg-3370	167	54	at	at	ADP
fueconorg-3370	167	55	central	central	ADJ
fueconorg-3370	167	56	government	government	NOUN
fueconorg-3370	167	57	level	level	NOUN
fueconorg-3370	167	58	,	,	PUNCT
fueconorg-3370	167	59	5060	5060	NUM
fueconorg-3370	167	60	%	%	NOUN
fueconorg-3370	167	61	of	of	ADP
fueconorg-3370	167	62	state	state	NOUN
fueconorg-3370	167	63	entities	entity	NOUN
fueconorg-3370	167	64	,	,	PUNCT
fueconorg-3370	167	65	development	development	NOUN
fueconorg-3370	167	66	at	at	ADP
fueconorg-3370	167	67	the	the	DET
fueconorg-3370	167	68	level	level	NOUN
fueconorg-3370	167	69	of	of	ADP
fueconorg-3370	167	70	local	local	ADJ
fueconorg-3370	167	71	self	self	NOUN
fueconorg-3370	167	72	-	-	PUNCT
fueconorg-3370	167	73	governments	government	NOUN
fueconorg-3370	167	74	and	and	CCONJ
fueconorg-3370	167	75	municipalities	municipality	NOUN
fueconorg-3370	167	76	assurance	assurance	NOUN
fueconorg-3370	167	77	services	service	NOUN
fueconorg-3370	167	78	*	*	NOUN
fueconorg-3370	167	79	development	development	NOUN
fueconorg-3370	167	80	of	of	ADP
fueconorg-3370	167	81	some	some	DET
fueconorg-3370	167	82	consulting	consulting	NOUN
fueconorg-3370	167	83	services	service	NOUN
fueconorg-3370	167	84	*	*	PUNCT
fueconorg-3370	167	85	*	*	PROPN
fueconorg-3370	167	86	3	3	X
fueconorg-3370	167	87	.	.	X
fueconorg-3370	167	88	romania	romania	PROPN
fueconorg-3370	167	89	court	court	PROPN
fueconorg-3370	167	90	of	of	ADP
fueconorg-3370	167	91	audit	audit	NOUN
fueconorg-3370	167	92	(	(	PUNCT
fueconorg-3370	167	93	coa	coa	NOUN
fueconorg-3370	167	94	)	)	PUNCT
fueconorg-3370	167	95	court	court	NOUN
fueconorg-3370	167	96	activity	activity	NOUN
fueconorg-3370	167	97	,	,	PUNCT
fueconorg-3370	167	98	integrated	integrate	VERB
fueconorg-3370	167	99	approach	approach	NOUN
fueconorg-3370	167	100	at	at	ADP
fueconorg-3370	167	101	central	central	ADJ
fueconorg-3370	167	102	government	government	NOUN
fueconorg-3370	167	103	level	level	NOUN
fueconorg-3370	167	104	,	,	PUNCT
fueconorg-3370	167	105	5060	5060	NUM
fueconorg-3370	167	106	%	%	NOUN
fueconorg-3370	167	107	of	of	ADP
fueconorg-3370	167	108	state	state	NOUN
fueconorg-3370	167	109	entities	entity	NOUN
fueconorg-3370	167	110	,	,	PUNCT
fueconorg-3370	167	111	development	development	NOUN
fueconorg-3370	167	112	at	at	ADP
fueconorg-3370	167	113	the	the	DET
fueconorg-3370	167	114	level	level	NOUN
fueconorg-3370	167	115	of	of	ADP
fueconorg-3370	167	116	local	local	ADJ
fueconorg-3370	167	117	self	self	NOUN
fueconorg-3370	167	118	-	-	PUNCT
fueconorg-3370	167	119	governments	government	NOUN
fueconorg-3370	167	120	and	and	CCONJ
fueconorg-3370	167	121	municipalities	municipality	NOUN
fueconorg-3370	167	122	(	(	PUNCT
fueconorg-3370	167	123	development	development	NOUN
fueconorg-3370	167	124	of	of	ADP
fueconorg-3370	167	125	partnership	partnership	NOUN
fueconorg-3370	167	126	on	on	ADP
fueconorg-3370	167	127	a	a	DET
fueconorg-3370	167	128	geographical	geographical	ADJ
fueconorg-3370	167	129	basis	basis	NOUN
fueconorg-3370	167	130	acor	acor	NOUN
fueconorg-3370	167	131	)	)	PUNCT
fueconorg-3370	167	132	assurance	assurance	NOUN
fueconorg-3370	167	133	services	service	NOUN
fueconorg-3370	167	134	*	*	PUNCT
fueconorg-3370	167	135	consulting	consult	VERB
fueconorg-3370	167	136	services	service	NOUN
fueconorg-3370	167	137	*	*	PUNCT
fueconorg-3370	167	138	*	*	PROPN
fueconorg-3370	167	139	4	4	X
fueconorg-3370	167	140	.	.	X
fueconorg-3370	167	141	bulgaria	bulgaria	PROPN
fueconorg-3370	167	142	collegial	collegial	ADJ
fueconorg-3370	167	143	body	body	NOUN
fueconorg-3370	167	144	(	(	PUNCT
fueconorg-3370	167	145	nao	nao	NOUN
fueconorg-3370	167	146	)	)	PUNCT
fueconorg-3370	167	147	development	development	NOUN
fueconorg-3370	167	148	of	of	ADP
fueconorg-3370	167	149	integrated	integrate	VERB
fueconorg-3370	167	150	approach	approach	NOUN
fueconorg-3370	167	151	at	at	ADP
fueconorg-3370	167	152	central	central	ADJ
fueconorg-3370	167	153	government	government	NOUN
fueconorg-3370	167	154	level	level	NOUN
fueconorg-3370	167	155	,	,	PUNCT
fueconorg-3370	167	156	90100	90100	NUM
fueconorg-3370	167	157	%	%	NOUN
fueconorg-3370	167	158	of	of	ADP
fueconorg-3370	167	159	state	state	NOUN
fueconorg-3370	167	160	entities	entity	NOUN
fueconorg-3370	167	161	,	,	PUNCT
fueconorg-3370	167	162	development	development	NOUN
fueconorg-3370	167	163	at	at	ADP
fueconorg-3370	167	164	the	the	DET
fueconorg-3370	167	165	level	level	NOUN
fueconorg-3370	167	166	of	of	ADP
fueconorg-3370	167	167	local	local	ADJ
fueconorg-3370	167	168	self	self	NOUN
fueconorg-3370	167	169	-	-	PUNCT
fueconorg-3370	167	170	governments	government	NOUN
fueconorg-3370	167	171	and	and	CCONJ
fueconorg-3370	167	172	municipalities	municipality	NOUN
fueconorg-3370	167	173	assurance	assurance	NOUN
fueconorg-3370	167	174	services	service	NOUN
fueconorg-3370	167	175	*	*	PUNCT
fueconorg-3370	167	176	consulting	consult	VERB
fueconorg-3370	167	177	services	service	NOUN
fueconorg-3370	167	178	*	*	PUNCT
fueconorg-3370	167	179	*	*	PROPN
fueconorg-3370	167	180	5	5	X
fueconorg-3370	167	181	.	.	PUNCT
fueconorg-3370	167	182	montenegro	montenegro	PROPN
fueconorg-3370	167	183	collegial	collegial	ADJ
fueconorg-3370	167	184	body	body	NOUN
fueconorg-3370	167	185	(	(	PUNCT
fueconorg-3370	167	186	sai	sai	ADJ
fueconorg-3370	167	187	)	)	PUNCT
fueconorg-3370	167	188	development	development	NOUN
fueconorg-3370	167	189	of	of	ADP
fueconorg-3370	167	190	integrated	integrated	ADJ
fueconorg-3370	167	191	approach	approach	NOUN
fueconorg-3370	167	192	,	,	PUNCT
fueconorg-3370	167	193	development	development	NOUN
fueconorg-3370	167	194	of	of	ADP
fueconorg-3370	167	195	performance	performance	NOUN
fueconorg-3370	167	196	audit	audit	NOUN
fueconorg-3370	167	197	at	at	ADP
fueconorg-3370	167	198	central	central	ADJ
fueconorg-3370	167	199	government	government	NOUN
fueconorg-3370	167	200	level	level	NOUN
fueconorg-3370	167	201	,	,	PUNCT
fueconorg-3370	167	202	some	some	DET
fueconorg-3370	167	203	state	state	NOUN
fueconorg-3370	167	204	entities	entity	NOUN
fueconorg-3370	167	205	,	,	PUNCT
fueconorg-3370	167	206	development	development	NOUN
fueconorg-3370	167	207	at	at	ADP
fueconorg-3370	167	208	the	the	DET
fueconorg-3370	167	209	level	level	NOUN
fueconorg-3370	167	210	of	of	ADP
fueconorg-3370	167	211	local	local	ADJ
fueconorg-3370	167	212	selfgovernments	selfgovernment	NOUN
fueconorg-3370	167	213	and	and	CCONJ
fueconorg-3370	167	214	municipalities	municipality	NOUN
fueconorg-3370	167	215	mainly	mainly	ADV
fueconorg-3370	167	216	assurance	assurance	NOUN
fueconorg-3370	167	217	services	service	NOUN
fueconorg-3370	167	218	*	*	NOUN
fueconorg-3370	167	219	6	6	NUM
fueconorg-3370	167	220	.	.	X
fueconorg-3370	168	1	bosnia	bosnia	PROPN
fueconorg-3370	168	2	and	and	CCONJ
fueconorg-3370	168	3	herzegovina	herzegovina	PROPN
fueconorg-3370	168	4	collegial	collegial	ADJ
fueconorg-3370	168	5	body	body	NOUN
fueconorg-3370	168	6	(	(	PUNCT
fueconorg-3370	168	7	sao	sao	PROPN
fueconorg-3370	168	8	)	)	PUNCT
fueconorg-3370	168	9	development	development	NOUN
fueconorg-3370	168	10	of	of	ADP
fueconorg-3370	168	11	integrated	integrated	ADJ
fueconorg-3370	168	12	approach	approach	NOUN
fueconorg-3370	168	13	,	,	PUNCT
fueconorg-3370	168	14	development	development	NOUN
fueconorg-3370	168	15	of	of	ADP
fueconorg-3370	168	16	performance	performance	NOUN
fueconorg-3370	168	17	audit	audit	NOUN
fueconorg-3370	168	18	at	at	ADP
fueconorg-3370	168	19	central	central	ADJ
fueconorg-3370	168	20	government	government	NOUN
fueconorg-3370	168	21	level	level	NOUN
fueconorg-3370	168	22	,	,	PUNCT
fueconorg-3370	168	23	5060	5060	NUM
fueconorg-3370	168	24	%	%	NOUN
fueconorg-3370	168	25	of	of	ADP
fueconorg-3370	168	26	state	state	NOUN
fueconorg-3370	168	27	entities	entity	NOUN
fueconorg-3370	168	28	,	,	PUNCT
fueconorg-3370	168	29	development	development	NOUN
fueconorg-3370	168	30	at	at	ADP
fueconorg-3370	168	31	the	the	DET
fueconorg-3370	168	32	level	level	NOUN
fueconorg-3370	168	33	of	of	ADP
fueconorg-3370	168	34	local	local	ADJ
fueconorg-3370	168	35	self	self	NOUN
fueconorg-3370	168	36	-	-	PUNCT
fueconorg-3370	168	37	governments	government	NOUN
fueconorg-3370	168	38	and	and	CCONJ
fueconorg-3370	168	39	municipalities	municipality	NOUN
fueconorg-3370	168	40	mainly	mainly	ADV
fueconorg-3370	168	41	assurance	assurance	NOUN
fueconorg-3370	168	42	services	service	NOUN
fueconorg-3370	168	43	*	*	NOUN
fueconorg-3370	168	44	7	7	X
fueconorg-3370	168	45	.	.	X
fueconorg-3370	169	1	macedonia	macedonia	PROPN
fueconorg-3370	169	2	collegial	collegial	ADJ
fueconorg-3370	169	3	body	body	NOUN
fueconorg-3370	169	4	(	(	PUNCT
fueconorg-3370	169	5	sao	sao	PROPN
fueconorg-3370	169	6	)	)	PUNCT
fueconorg-3370	169	7	development	development	NOUN
fueconorg-3370	169	8	of	of	ADP
fueconorg-3370	169	9	integrated	integrated	ADJ
fueconorg-3370	169	10	approach	approach	NOUN
fueconorg-3370	169	11	,	,	PUNCT
fueconorg-3370	169	12	development	development	NOUN
fueconorg-3370	169	13	of	of	ADP
fueconorg-3370	169	14	performance	performance	NOUN
fueconorg-3370	169	15	audit	audit	NOUN
fueconorg-3370	169	16	at	at	ADP
fueconorg-3370	169	17	central	central	ADJ
fueconorg-3370	169	18	government	government	NOUN
fueconorg-3370	169	19	level	level	NOUN
fueconorg-3370	169	20	,	,	PUNCT
fueconorg-3370	169	21	5060	5060	NUM
fueconorg-3370	169	22	%	%	NOUN
fueconorg-3370	169	23	of	of	ADP
fueconorg-3370	169	24	state	state	NOUN
fueconorg-3370	169	25	entities	entity	NOUN
fueconorg-3370	169	26	,	,	PUNCT
fueconorg-3370	169	27	development	development	NOUN
fueconorg-3370	169	28	at	at	ADP
fueconorg-3370	169	29	the	the	DET
fueconorg-3370	169	30	level	level	NOUN
fueconorg-3370	169	31	of	of	ADP
fueconorg-3370	169	32	local	local	ADJ
fueconorg-3370	169	33	self	self	NOUN
fueconorg-3370	169	34	-	-	PUNCT
fueconorg-3370	169	35	governments	government	NOUN
fueconorg-3370	169	36	and	and	CCONJ
fueconorg-3370	169	37	municipalities	municipality	NOUN
fueconorg-3370	169	38	assurance	assurance	NOUN
fueconorg-3370	169	39	services	service	NOUN
fueconorg-3370	169	40	*	*	NOUN
fueconorg-3370	169	41	development	development	NOUN
fueconorg-3370	169	42	of	of	ADP
fueconorg-3370	169	43	some	some	DET
fueconorg-3370	169	44	consulting	consulting	NOUN
fueconorg-3370	169	45	services	service	NOUN
fueconorg-3370	169	46	*	*	PUNCT
fueconorg-3370	169	47	*	*	PROPN
fueconorg-3370	169	48	8	8	NUM
fueconorg-3370	169	49	.	.	PUNCT
fueconorg-3370	170	1	serbia	serbia	PROPN
fueconorg-3370	170	2	collegial	collegial	ADJ
fueconorg-3370	170	3	body	body	NOUN
fueconorg-3370	170	4	(	(	PUNCT
fueconorg-3370	170	5	sai	sai	ADJ
fueconorg-3370	170	6	)	)	PUNCT
fueconorg-3370	170	7	development	development	NOUN
fueconorg-3370	170	8	of	of	ADP
fueconorg-3370	170	9	integrated	integrated	ADJ
fueconorg-3370	170	10	approach	approach	NOUN
fueconorg-3370	170	11	,	,	PUNCT
fueconorg-3370	170	12	development	development	NOUN
fueconorg-3370	170	13	of	of	ADP
fueconorg-3370	170	14	performance	performance	NOUN
fueconorg-3370	170	15	audit	audit	NOUN
fueconorg-3370	170	16	at	at	ADP
fueconorg-3370	170	17	central	central	ADJ
fueconorg-3370	170	18	government	government	NOUN
fueconorg-3370	170	19	level	level	NOUN
fueconorg-3370	170	20	,	,	PUNCT
fueconorg-3370	170	21	state	state	NOUN
fueconorg-3370	170	22	entities	entity	NOUN
fueconorg-3370	170	23	,	,	PUNCT
fueconorg-3370	170	24	development	development	NOUN
fueconorg-3370	170	25	at	at	ADP
fueconorg-3370	170	26	the	the	DET
fueconorg-3370	170	27	level	level	NOUN
fueconorg-3370	170	28	of	of	ADP
fueconorg-3370	170	29	local	local	ADJ
fueconorg-3370	170	30	self	self	NOUN
fueconorg-3370	170	31	-	-	PUNCT
fueconorg-3370	170	32	governments	government	NOUN
fueconorg-3370	170	33	and	and	CCONJ
fueconorg-3370	170	34	municipalities	municipality	NOUN
fueconorg-3370	170	35	mainly	mainly	ADV
fueconorg-3370	170	36	assurance	assurance	NOUN
fueconorg-3370	170	37	services	service	NOUN
fueconorg-3370	170	38	*	*	PUNCT
fueconorg-3370	170	39	source	source	NOUN
fueconorg-3370	170	40	:	:	PUNCT
fueconorg-3370	170	41	the	the	DET
fueconorg-3370	170	42	table	table	NOUN
fueconorg-3370	170	43	was	be	AUX
fueconorg-3370	170	44	created	create	VERB
fueconorg-3370	170	45	by	by	ADP
fueconorg-3370	170	46	the	the	DET
fueconorg-3370	170	47	authors	author	NOUN
fueconorg-3370	170	48	based	base	VERB
fueconorg-3370	170	49	on	on	ADP
fueconorg-3370	170	50	:	:	PUNCT
fueconorg-3370	170	51	eurosai	eurosai	NOUN
fueconorg-3370	170	52	eciia	eciia	VERB
fueconorg-3370	170	53	joint	joint	ADJ
fueconorg-3370	170	54	paper	paper	NOUN
fueconorg-3370	170	55	(	(	PUNCT
fueconorg-3370	170	56	2015	2015	NUM
fueconorg-3370	170	57	)	)	PUNCT
fueconorg-3370	170	58	,	,	PUNCT
fueconorg-3370	170	59	pic	pic	NOUN
fueconorg-3370	170	60	compendium	compendium	NOUN
fueconorg-3370	170	61	(	(	PUNCT
fueconorg-3370	170	62	2014	2014	NUM
fueconorg-3370	170	63	)	)	PUNCT
fueconorg-3370	170	64	*	*	PUNCT
fueconorg-3370	170	65	assurance	assurance	NOUN
fueconorg-3370	170	66	services	service	NOUN
fueconorg-3370	170	67	–	–	PUNCT
fueconorg-3370	170	68	performed	perform	VERB
fueconorg-3370	170	69	through	through	ADP
fueconorg-3370	170	70	financial	financial	ADJ
fueconorg-3370	170	71	audit	audit	NOUN
fueconorg-3370	170	72	,	,	PUNCT
fueconorg-3370	170	73	compliance	compliance	NOUN
fueconorg-3370	170	74	audit	audit	NOUN
fueconorg-3370	170	75	,	,	PUNCT
fueconorg-3370	170	76	evaluation	evaluation	NOUN
fueconorg-3370	170	77	of	of	ADP
fueconorg-3370	170	78	internal	internal	ADJ
fueconorg-3370	170	79	controls	control	NOUN
fueconorg-3370	170	80	,	,	PUNCT
fueconorg-3370	170	81	and	and	CCONJ
fueconorg-3370	170	82	making	make	VERB
fueconorg-3370	170	83	proposals	proposal	NOUN
fueconorg-3370	170	84	for	for	ADP
fueconorg-3370	170	85	their	their	PRON
fueconorg-3370	170	86	improvement	improvement	NOUN
fueconorg-3370	170	87	*	*	PUNCT
fueconorg-3370	170	88	*	*	PUNCT
fueconorg-3370	170	89	consulting	consult	VERB
fueconorg-3370	170	90	services	service	NOUN
fueconorg-3370	170	91	–	–	PUNCT
fueconorg-3370	170	92	relate	relate	VERB
fueconorg-3370	170	93	to	to	ADP
fueconorg-3370	170	94	the	the	DET
fueconorg-3370	170	95	performance	performance	NOUN
fueconorg-3370	170	96	of	of	ADP
fueconorg-3370	170	97	:	:	PUNCT
fueconorg-3370	170	98	various	various	ADJ
fueconorg-3370	170	99	expertise	expertise	NOUN
fueconorg-3370	170	100	,	,	PUNCT
fueconorg-3370	170	101	financial	financial	ADJ
fueconorg-3370	170	102	assurance	assurance	NOUN
fueconorg-3370	170	103	services	service	NOUN
fueconorg-3370	170	104	,	,	PUNCT
fueconorg-3370	170	105	management	management	NOUN
fueconorg-3370	170	106	improvement	improvement	NOUN
fueconorg-3370	170	107	(	(	PUNCT
fueconorg-3370	170	108	in	in	ADP
fueconorg-3370	170	109	particular	particular	ADJ
fueconorg-3370	170	110	risk	risk	NOUN
fueconorg-3370	170	111	management	management	NOUN
fueconorg-3370	170	112	)	)	PUNCT
fueconorg-3370	170	113	,	,	PUNCT
fueconorg-3370	170	114	it	it	PRON
fueconorg-3370	170	115	audits	audit	NOUN
fueconorg-3370	170	116	,	,	PUNCT
fueconorg-3370	170	117	performance	performance	NOUN
fueconorg-3370	170	118	audits	audits	NOUN
fueconorg-3370	170	119	(	(	PUNCT
fueconorg-3370	170	120	expediency	expediency	NOUN
fueconorg-3370	170	121	)	)	PUNCT
fueconorg-3370	170	122	,	,	PUNCT
fueconorg-3370	170	123	information	information	NOUN
fueconorg-3370	170	124	safety	safety	NOUN
fueconorg-3370	170	125	and	and	CCONJ
fueconorg-3370	170	126	security	security	NOUN
fueconorg-3370	170	127	70	70	NUM
fueconorg-3370	170	128	lj	lj	PROPN
fueconorg-3370	170	129	.	.	PUNCT
fueconorg-3370	171	1	bonić	bonić	PROPN
fueconorg-3370	171	2	,	,	PUNCT
fueconorg-3370	171	3	d.	d.	PROPN
fueconorg-3370	171	4	jakšić	jakšić	PROPN
fueconorg-3370	171	5	,	,	PUNCT
fueconorg-3370	171	6	k.	k.	PROPN
fueconorg-3370	171	7	mijić	mijić	PROPN
fueconorg-3370	171	8	areas	area	NOUN
fueconorg-3370	171	9	where	where	SCONJ
fueconorg-3370	171	10	no	no	DET
fueconorg-3370	171	11	cooperation	cooperation	NOUN
fueconorg-3370	171	12	is	be	AUX
fueconorg-3370	171	13	achieved	achieve	VERB
fueconorg-3370	171	14	between	between	ADP
fueconorg-3370	171	15	internal	internal	ADJ
fueconorg-3370	171	16	and	and	CCONJ
fueconorg-3370	171	17	external	external	ADJ
fueconorg-3370	171	18	audit	audit	NOUN
fueconorg-3370	171	19	in	in	ADP
fueconorg-3370	171	20	the	the	DET
fueconorg-3370	171	21	public	public	ADJ
fueconorg-3370	171	22	sector	sector	NOUN
fueconorg-3370	171	23	in	in	ADP
fueconorg-3370	171	24	the	the	DET
fueconorg-3370	171	25	balkan	balkan	ADJ
fueconorg-3370	171	26	countries	country	NOUN
fueconorg-3370	171	27	are	be	AUX
fueconorg-3370	171	28	(	(	PUNCT
fueconorg-3370	171	29	eurosai	eurosai	ADJ
fueconorg-3370	171	30	–	–	PUNCT
fueconorg-3370	171	31	eciia	eciia	VERB
fueconorg-3370	171	32	joint	joint	ADJ
fueconorg-3370	171	33	paper	paper	NOUN
fueconorg-3370	171	34	,	,	PUNCT
fueconorg-3370	171	35	2015	2015	NUM
fueconorg-3370	171	36	):	):	PUNCT
fueconorg-3370	171	37	evaluation	evaluation	NOUN
fueconorg-3370	171	38	of	of	ADP
fueconorg-3370	171	39	performance	performance	NOUN
fueconorg-3370	171	40	of	of	ADP
fueconorg-3370	171	41	internal	internal	ADJ
fueconorg-3370	171	42	audit	audit	NOUN
fueconorg-3370	171	43	units	unit	NOUN
fueconorg-3370	171	44	,	,	PUNCT
fueconorg-3370	171	45	development	development	NOUN
fueconorg-3370	171	46	of	of	ADP
fueconorg-3370	171	47	internal	internal	ADJ
fueconorg-3370	171	48	audit	audit	NOUN
fueconorg-3370	171	49	procedures	procedure	NOUN
fueconorg-3370	171	50	,	,	PUNCT
fueconorg-3370	171	51	implementation	implementation	NOUN
fueconorg-3370	171	52	of	of	ADP
fueconorg-3370	171	53	audit	audit	NOUN
fueconorg-3370	171	54	procedures	procedure	NOUN
fueconorg-3370	171	55	(	(	PUNCT
fueconorg-3370	171	56	audit	audit	NOUN
fueconorg-3370	171	57	of	of	ADP
fueconorg-3370	171	58	multi	multi	ADJ
fueconorg-3370	171	59	-	-	ADJ
fueconorg-3370	171	60	location	location	ADJ
fueconorg-3370	171	61	entities	entity	NOUN
fueconorg-3370	171	62	)	)	PUNCT
fueconorg-3370	171	63	,	,	PUNCT
fueconorg-3370	171	64	and	and	CCONJ
fueconorg-3370	171	65	research	research	NOUN
fueconorg-3370	171	66	into	into	ADP
fueconorg-3370	171	67	abuses	abuse	NOUN
fueconorg-3370	171	68	and	and	CCONJ
fueconorg-3370	171	69	corruption	corruption	NOUN
fueconorg-3370	171	70	.	.	PUNCT
fueconorg-3370	172	1	the	the	DET
fueconorg-3370	172	2	attention	attention	NOUN
fueconorg-3370	172	3	of	of	ADP
fueconorg-3370	172	4	the	the	DET
fueconorg-3370	172	5	european	european	PROPN
fueconorg-3370	172	6	commission	commission	PROPN
fueconorg-3370	172	7	,	,	PUNCT
fueconorg-3370	172	8	numerous	numerous	ADJ
fueconorg-3370	172	9	consultants	consultant	NOUN
fueconorg-3370	172	10	,	,	PUNCT
fueconorg-3370	172	11	and	and	CCONJ
fueconorg-3370	172	12	twinning	twin	VERB
fueconorg-3370	172	13	partners	partner	NOUN
fueconorg-3370	172	14	is	be	AUX
fueconorg-3370	172	15	focused	focus	VERB
fueconorg-3370	172	16	on	on	ADP
fueconorg-3370	172	17	the	the	DET
fueconorg-3370	172	18	implementation	implementation	NOUN
fueconorg-3370	172	19	of	of	ADP
fueconorg-3370	172	20	the	the	DET
fueconorg-3370	172	21	pifc	pifc	NOUN
fueconorg-3370	172	22	system	system	NOUN
fueconorg-3370	172	23	,	,	PUNCT
fueconorg-3370	172	24	and	and	CCONJ
fueconorg-3370	172	25	,	,	PUNCT
fueconorg-3370	172	26	therefore	therefore	ADV
fueconorg-3370	172	27	,	,	PUNCT
fueconorg-3370	172	28	the	the	DET
fueconorg-3370	172	29	implementation	implementation	NOUN
fueconorg-3370	172	30	of	of	ADP
fueconorg-3370	172	31	internal	internal	ADJ
fueconorg-3370	172	32	audit	audit	NOUN
fueconorg-3370	172	33	in	in	ADP
fueconorg-3370	172	34	the	the	DET
fueconorg-3370	172	35	public	public	ADJ
fueconorg-3370	172	36	sector	sector	NOUN
fueconorg-3370	172	37	in	in	ADP
fueconorg-3370	172	38	the	the	DET
fueconorg-3370	172	39	countries	country	NOUN
fueconorg-3370	172	40	of	of	ADP
fueconorg-3370	172	41	the	the	DET
fueconorg-3370	172	42	balkans	balkans	PROPN
fueconorg-3370	172	43	,	,	PUNCT
fueconorg-3370	172	44	as	as	ADV
fueconorg-3370	172	45	well	well	ADV
fueconorg-3370	172	46	as	as	ADP
fueconorg-3370	172	47	in	in	ADP
fueconorg-3370	172	48	countries	country	NOUN
fueconorg-3370	172	49	covered	cover	VERB
fueconorg-3370	172	50	by	by	ADP
fueconorg-3370	172	51	the	the	DET
fueconorg-3370	172	52	european	european	ADJ
fueconorg-3370	172	53	neighbourhoods	neighbourhoods	PROPN
fueconorg-3370	172	54	policy	policy	NOUN
fueconorg-3370	172	55	(	(	PUNCT
fueconorg-3370	172	56	enp	enp	NOUN
fueconorg-3370	172	57	)	)	PUNCT
fueconorg-3370	172	58	programs	program	NOUN
fueconorg-3370	172	59	.	.	PUNCT
fueconorg-3370	173	1	the	the	DET
fueconorg-3370	173	2	eu	eu	PROPN
fueconorg-3370	173	3	’s	’s	PART
fueconorg-3370	173	4	assistance	assistance	NOUN
fueconorg-3370	173	5	to	to	ADP
fueconorg-3370	173	6	the	the	DET
fueconorg-3370	173	7	balkan	balkan	ADJ
fueconorg-3370	173	8	countries	country	NOUN
fueconorg-3370	173	9	in	in	ADP
fueconorg-3370	173	10	building	build	VERB
fueconorg-3370	173	11	the	the	DET
fueconorg-3370	173	12	elements	element	NOUN
fueconorg-3370	173	13	of	of	ADP
fueconorg-3370	173	14	the	the	DET
fueconorg-3370	173	15	pifc	pifc	NOUN
fueconorg-3370	173	16	system	system	NOUN
fueconorg-3370	173	17	also	also	ADV
fueconorg-3370	173	18	includes	include	VERB
fueconorg-3370	173	19	programs	program	NOUN
fueconorg-3370	173	20	that	that	PRON
fueconorg-3370	173	21	were	be	AUX
fueconorg-3370	173	22	abundant	abundant	ADJ
fueconorg-3370	173	23	since	since	SCONJ
fueconorg-3370	173	24	the	the	DET
fueconorg-3370	173	25	beginning	beginning	NOUN
fueconorg-3370	173	26	of	of	ADP
fueconorg-3370	173	27	the	the	DET
fueconorg-3370	173	28	21	21	NUM
fueconorg-3370	173	29	st	st	PROPN
fueconorg-3370	173	30	century	century	NOUN
fueconorg-3370	173	31	:	:	PUNCT
fueconorg-3370	173	32	cards	card	NOUN
fueconorg-3370	173	33	program	program	NOUN
fueconorg-3370	173	34	;	;	PUNCT
fueconorg-3370	173	35	strategy	strategy	NOUN
fueconorg-3370	173	36	paper	paper	NOUN
fueconorg-3370	173	37	for	for	ADP
fueconorg-3370	173	38	eu	eu	PROPN
fueconorg-3370	173	39	countries	country	NOUN
fueconorg-3370	173	40	and	and	CCONJ
fueconorg-3370	173	41	individual	individual	ADJ
fueconorg-3370	173	42	countries	country	NOUN
fueconorg-3370	173	43	that	that	PRON
fueconorg-3370	173	44	do	do	AUX
fueconorg-3370	173	45	not	not	PART
fueconorg-3370	173	46	belong	belong	VERB
fueconorg-3370	173	47	to	to	ADP
fueconorg-3370	173	48	the	the	DET
fueconorg-3370	173	49	eu	eu	PROPN
fueconorg-3370	173	50	;	;	PUNCT
fueconorg-3370	173	51	programs	program	NOUN
fueconorg-3370	173	52	that	that	PRON
fueconorg-3370	173	53	are	be	AUX
fueconorg-3370	173	54	part	part	NOUN
fueconorg-3370	173	55	of	of	ADP
fueconorg-3370	173	56	the	the	DET
fueconorg-3370	173	57	regional	regional	ADJ
fueconorg-3370	173	58	strategy	strategy	NOUN
fueconorg-3370	173	59	paper	paper	NOUN
fueconorg-3370	173	60	;	;	PUNCT
fueconorg-3370	173	61	multi	multi	ADJ
fueconorg-3370	173	62	-	-	ADJ
fueconorg-3370	173	63	annual	annual	ADJ
fueconorg-3370	173	64	indicative	indicative	ADJ
fueconorg-3370	173	65	programs	program	NOUN
fueconorg-3370	173	66	;	;	PUNCT
fueconorg-3370	173	67	several	several	ADJ
fueconorg-3370	173	68	important	important	ADJ
fueconorg-3370	173	69	ipa	ipa	PROPN
fueconorg-3370	173	70	documents	document	NOUN
fueconorg-3370	173	71	for	for	ADP
fueconorg-3370	173	72	the	the	DET
fueconorg-3370	173	73	balkan	balkan	ADJ
fueconorg-3370	173	74	countries	country	NOUN
fueconorg-3370	173	75	;	;	PUNCT
fueconorg-3370	173	76	support	support	NOUN
fueconorg-3370	173	77	for	for	ADP
fueconorg-3370	173	78	improvement	improvement	NOUN
fueconorg-3370	173	79	in	in	ADP
fueconorg-3370	173	80	governance	governance	NOUN
fueconorg-3370	173	81	and	and	CCONJ
fueconorg-3370	173	82	management	management	NOUN
fueconorg-3370	173	83	;	;	PUNCT
fueconorg-3370	173	84	project	project	NOUN
fueconorg-3370	173	85	enhancement	enhancement	NOUN
fueconorg-3370	173	86	of	of	ADP
fueconorg-3370	173	87	municipal	municipal	ADJ
fueconorg-3370	173	88	audit	audit	NOUN
fueconorg-3370	173	89	for	for	ADP
fueconorg-3370	173	90	accountability	accountability	NOUN
fueconorg-3370	173	91	and	and	CCONJ
fueconorg-3370	173	92	efficiency	efficiency	NOUN
fueconorg-3370	173	93	in	in	ADP
fueconorg-3370	173	94	public	public	ADJ
fueconorg-3370	173	95	finance	finance	NOUN
fueconorg-3370	173	96	management	management	NOUN
fueconorg-3370	173	97	.	.	PUNCT
fueconorg-3370	174	1	support	support	NOUN
fueconorg-3370	174	2	to	to	ADP
fueconorg-3370	174	3	these	these	DET
fueconorg-3370	174	4	programs	program	NOUN
fueconorg-3370	174	5	and	and	CCONJ
fueconorg-3370	174	6	internal	internal	ADJ
fueconorg-3370	174	7	control	control	NOUN
fueconorg-3370	174	8	reforms	reform	NOUN
fueconorg-3370	174	9	,	,	PUNCT
fueconorg-3370	174	10	including	include	VERB
fueconorg-3370	174	11	the	the	DET
fueconorg-3370	174	12	development	development	NOUN
fueconorg-3370	174	13	of	of	ADP
fueconorg-3370	174	14	cooperation	cooperation	NOUN
fueconorg-3370	174	15	between	between	ADP
fueconorg-3370	174	16	external	external	ADJ
fueconorg-3370	174	17	and	and	CCONJ
fueconorg-3370	174	18	internal	internal	ADJ
fueconorg-3370	174	19	audit	audit	NOUN
fueconorg-3370	174	20	in	in	ADP
fueconorg-3370	174	21	the	the	DET
fueconorg-3370	174	22	public	public	ADJ
fueconorg-3370	174	23	sector	sector	NOUN
fueconorg-3370	174	24	,	,	PUNCT
fueconorg-3370	174	25	is	be	AUX
fueconorg-3370	174	26	provided	provide	VERB
fueconorg-3370	174	27	by	by	ADP
fueconorg-3370	174	28	sigma	sigma	NOUN
fueconorg-3370	174	29	,	,	PUNCT
fueconorg-3370	174	30	consulting	consulting	NOUN
fueconorg-3370	174	31	firms	firm	NOUN
fueconorg-3370	174	32	,	,	PUNCT
fueconorg-3370	174	33	twinning	twin	VERB
fueconorg-3370	174	34	arrangements	arrangement	NOUN
fueconorg-3370	174	35	,	,	PUNCT
fueconorg-3370	174	36	and	and	CCONJ
fueconorg-3370	174	37	there	there	PRON
fueconorg-3370	174	38	are	be	VERB
fueconorg-3370	174	39	also	also	ADV
fueconorg-3370	174	40	experiences	experience	NOUN
fueconorg-3370	174	41	of	of	ADP
fueconorg-3370	174	42	the	the	DET
fueconorg-3370	174	43	countries	country	NOUN
fueconorg-3370	174	44	that	that	PRON
fueconorg-3370	174	45	have	have	AUX
fueconorg-3370	174	46	been	be	AUX
fueconorg-3370	174	47	admitted	admit	VERB
fueconorg-3370	174	48	to	to	ADP
fueconorg-3370	174	49	the	the	DET
fueconorg-3370	174	50	eu	eu	PROPN
fueconorg-3370	174	51	.	.	PROPN
fueconorg-3370	175	1	also	also	ADV
fueconorg-3370	175	2	,	,	PUNCT
fueconorg-3370	175	3	there	there	PRON
fueconorg-3370	175	4	is	be	VERB
fueconorg-3370	175	5	support	support	NOUN
fueconorg-3370	175	6	from	from	ADP
fueconorg-3370	175	7	the	the	DET
fueconorg-3370	175	8	european	european	PROPN
fueconorg-3370	175	9	commission	commission	PROPN
fueconorg-3370	175	10	and	and	CCONJ
fueconorg-3370	175	11	its	its	PRON
fueconorg-3370	175	12	bodies	body	NOUN
fueconorg-3370	175	13	,	,	PUNCT
fueconorg-3370	175	14	as	as	ADV
fueconorg-3370	175	15	well	well	ADV
fueconorg-3370	175	16	as	as	ADP
fueconorg-3370	175	17	other	other	ADJ
fueconorg-3370	175	18	competent	competent	ADJ
fueconorg-3370	175	19	european	european	ADJ
fueconorg-3370	175	20	institutions	institution	NOUN
fueconorg-3370	175	21	.	.	PUNCT
fueconorg-3370	176	1	conclusion	conclusion	NOUN
fueconorg-3370	176	2	in	in	ADP
fueconorg-3370	176	3	the	the	DET
fueconorg-3370	176	4	process	process	NOUN
fueconorg-3370	176	5	of	of	ADP
fueconorg-3370	176	6	serious	serious	ADJ
fueconorg-3370	176	7	public	public	ADJ
fueconorg-3370	176	8	sector	sector	NOUN
fueconorg-3370	176	9	reform	reform	NOUN
fueconorg-3370	176	10	in	in	ADP
fueconorg-3370	176	11	all	all	DET
fueconorg-3370	176	12	eu	eu	PROPN
fueconorg-3370	176	13	and	and	CCONJ
fueconorg-3370	176	14	balkan	balkan	ADJ
fueconorg-3370	176	15	countries	country	NOUN
fueconorg-3370	176	16	,	,	PUNCT
fueconorg-3370	176	17	there	there	PRON
fueconorg-3370	176	18	has	have	AUX
fueconorg-3370	176	19	been	be	AUX
fueconorg-3370	176	20	a	a	DET
fueconorg-3370	176	21	change	change	NOUN
fueconorg-3370	176	22	and	and	CCONJ
fueconorg-3370	176	23	development	development	NOUN
fueconorg-3370	176	24	in	in	ADP
fueconorg-3370	176	25	the	the	DET
fueconorg-3370	176	26	scope	scope	NOUN
fueconorg-3370	176	27	of	of	ADP
fueconorg-3370	176	28	work	work	NOUN
fueconorg-3370	176	29	of	of	ADP
fueconorg-3370	176	30	external	external	ADJ
fueconorg-3370	176	31	and	and	CCONJ
fueconorg-3370	176	32	internal	internal	ADJ
fueconorg-3370	176	33	audit	audit	NOUN
fueconorg-3370	176	34	of	of	ADP
fueconorg-3370	176	35	the	the	DET
fueconorg-3370	176	36	public	public	ADJ
fueconorg-3370	176	37	sector	sector	NOUN
fueconorg-3370	176	38	in	in	ADP
fueconorg-3370	176	39	order	order	NOUN
fueconorg-3370	176	40	to	to	PART
fueconorg-3370	176	41	contribute	contribute	VERB
fueconorg-3370	176	42	to	to	ADP
fueconorg-3370	176	43	transparency	transparency	NOUN
fueconorg-3370	176	44	and	and	CCONJ
fueconorg-3370	176	45	accountability	accountability	NOUN
fueconorg-3370	176	46	in	in	ADP
fueconorg-3370	176	47	the	the	DET
fueconorg-3370	176	48	use	use	NOUN
fueconorg-3370	176	49	of	of	ADP
fueconorg-3370	176	50	public	public	ADJ
fueconorg-3370	176	51	funds	fund	NOUN
fueconorg-3370	176	52	and	and	CCONJ
fueconorg-3370	176	53	the	the	DET
fueconorg-3370	176	54	prevention	prevention	NOUN
fueconorg-3370	176	55	of	of	ADP
fueconorg-3370	176	56	public	public	ADJ
fueconorg-3370	176	57	sector	sector	NOUN
fueconorg-3370	176	58	abuse	abuse	NOUN
fueconorg-3370	176	59	and	and	CCONJ
fueconorg-3370	176	60	corruption	corruption	NOUN
fueconorg-3370	176	61	.	.	PUNCT
fueconorg-3370	177	1	in	in	ADP
fueconorg-3370	177	2	addition	addition	NOUN
fueconorg-3370	177	3	to	to	ADP
fueconorg-3370	177	4	the	the	DET
fueconorg-3370	177	5	control	control	NOUN
fueconorg-3370	177	6	role	role	NOUN
fueconorg-3370	177	7	(	(	PUNCT
fueconorg-3370	177	8	providing	provide	VERB
fueconorg-3370	177	9	assurance	assurance	NOUN
fueconorg-3370	177	10	services	service	NOUN
fueconorg-3370	177	11	)	)	PUNCT
fueconorg-3370	177	12	,	,	PUNCT
fueconorg-3370	177	13	the	the	DET
fueconorg-3370	177	14	state	state	NOUN
fueconorg-3370	177	15	audit	audit	NOUN
fueconorg-3370	177	16	increasingly	increasingly	ADV
fueconorg-3370	177	17	receives	receive	VERB
fueconorg-3370	177	18	a	a	DET
fueconorg-3370	177	19	consultative	consultative	ADJ
fueconorg-3370	177	20	role	role	NOUN
fueconorg-3370	177	21	(	(	PUNCT
fueconorg-3370	177	22	providing	provide	VERB
fueconorg-3370	177	23	recommendations	recommendation	NOUN
fueconorg-3370	177	24	and	and	CCONJ
fueconorg-3370	177	25	advice	advice	NOUN
fueconorg-3370	177	26	)	)	PUNCT
fueconorg-3370	177	27	,	,	PUNCT
fueconorg-3370	177	28	resulting	result	VERB
fueconorg-3370	177	29	in	in	ADP
fueconorg-3370	177	30	the	the	DET
fueconorg-3370	177	31	development	development	NOUN
fueconorg-3370	177	32	of	of	ADP
fueconorg-3370	177	33	an	an	DET
fueconorg-3370	177	34	integrated	integrate	VERB
fueconorg-3370	177	35	audit	audit	NOUN
fueconorg-3370	177	36	approach	approach	NOUN
fueconorg-3370	177	37	.	.	PUNCT
fueconorg-3370	178	1	internal	internal	ADJ
fueconorg-3370	178	2	audit	audit	NOUN
fueconorg-3370	178	3	in	in	ADP
fueconorg-3370	178	4	the	the	DET
fueconorg-3370	178	5	public	public	ADJ
fueconorg-3370	178	6	sector	sector	NOUN
fueconorg-3370	178	7	is	be	AUX
fueconorg-3370	178	8	becoming	become	VERB
fueconorg-3370	178	9	the	the	DET
fueconorg-3370	178	10	third	third	ADJ
fueconorg-3370	178	11	line	line	NOUN
fueconorg-3370	178	12	of	of	ADP
fueconorg-3370	178	13	defence	defence	NOUN
fueconorg-3370	178	14	for	for	ADP
fueconorg-3370	178	15	public	public	ADJ
fueconorg-3370	178	16	funds	fund	NOUN
fueconorg-3370	178	17	users	user	NOUN
fueconorg-3370	178	18	,	,	PUNCT
fueconorg-3370	178	19	through	through	ADP
fueconorg-3370	178	20	communication	communication	NOUN
fueconorg-3370	178	21	among	among	ADP
fueconorg-3370	178	22	three	three	NUM
fueconorg-3370	178	23	levels	level	NOUN
fueconorg-3370	178	24	of	of	ADP
fueconorg-3370	178	25	internal	internal	ADJ
fueconorg-3370	178	26	oversight	oversight	NOUN
fueconorg-3370	178	27	in	in	ADP
fueconorg-3370	178	28	defence	defence	NOUN
fueconorg-3370	178	29	against	against	ADP
fueconorg-3370	178	30	unplanned	unplanned	ADJ
fueconorg-3370	178	31	and	and	CCONJ
fueconorg-3370	178	32	irrational	irrational	ADJ
fueconorg-3370	178	33	spending	spending	NOUN
fueconorg-3370	178	34	of	of	ADP
fueconorg-3370	178	35	public	public	ADJ
fueconorg-3370	178	36	funds	fund	NOUN
fueconorg-3370	178	37	,	,	PUNCT
fueconorg-3370	178	38	and	and	CCONJ
fueconorg-3370	178	39	helps	help	VERB
fueconorg-3370	178	40	managers	manager	NOUN
fueconorg-3370	178	41	in	in	ADP
fueconorg-3370	178	42	the	the	DET
fueconorg-3370	178	43	process	process	NOUN
fueconorg-3370	178	44	of	of	ADP
fueconorg-3370	178	45	improving	improve	VERB
fueconorg-3370	178	46	business	business	NOUN
fueconorg-3370	178	47	management	management	NOUN
fueconorg-3370	178	48	.	.	PUNCT
fueconorg-3370	179	1	the	the	DET
fueconorg-3370	179	2	decentralization	decentralization	NOUN
fueconorg-3370	179	3	of	of	ADP
fueconorg-3370	179	4	internal	internal	ADJ
fueconorg-3370	179	5	audit	audit	NOUN
fueconorg-3370	179	6	and	and	CCONJ
fueconorg-3370	179	7	the	the	DET
fueconorg-3370	179	8	focus	focus	NOUN
fueconorg-3370	179	9	of	of	ADP
fueconorg-3370	179	10	the	the	DET
fueconorg-3370	179	11	state	state	NOUN
fueconorg-3370	179	12	audit	audit	NOUN
fueconorg-3370	179	13	on	on	ADP
fueconorg-3370	179	14	the	the	DET
fueconorg-3370	179	15	performance	performance	NOUN
fueconorg-3370	179	16	audit	audit	NOUN
fueconorg-3370	179	17	should	should	AUX
fueconorg-3370	179	18	contribute	contribute	VERB
fueconorg-3370	179	19	to	to	ADP
fueconorg-3370	179	20	the	the	DET
fueconorg-3370	179	21	greater	great	ADJ
fueconorg-3370	179	22	accountability	accountability	NOUN
fueconorg-3370	179	23	of	of	ADP
fueconorg-3370	179	24	public	public	ADJ
fueconorg-3370	179	25	sector	sector	NOUN
fueconorg-3370	179	26	managers	manager	NOUN
fueconorg-3370	179	27	in	in	ADP
fueconorg-3370	179	28	the	the	DET
fueconorg-3370	179	29	spending	spending	NOUN
fueconorg-3370	179	30	of	of	ADP
fueconorg-3370	179	31	public	public	ADJ
fueconorg-3370	179	32	funds	fund	NOUN
fueconorg-3370	179	33	.	.	PUNCT
fueconorg-3370	180	1	coordination	coordination	NOUN
fueconorg-3370	180	2	and	and	CCONJ
fueconorg-3370	180	3	cooperation	cooperation	NOUN
fueconorg-3370	180	4	of	of	ADP
fueconorg-3370	180	5	internal	internal	ADJ
fueconorg-3370	180	6	and	and	CCONJ
fueconorg-3370	180	7	external	external	ADJ
fueconorg-3370	180	8	audit	audit	NOUN
fueconorg-3370	180	9	in	in	ADP
fueconorg-3370	180	10	the	the	DET
fueconorg-3370	180	11	public	public	ADJ
fueconorg-3370	180	12	sector	sector	NOUN
fueconorg-3370	180	13	provides	provide	VERB
fueconorg-3370	180	14	benefits	benefit	NOUN
fueconorg-3370	180	15	in	in	ADP
fueconorg-3370	180	16	the	the	DET
fueconorg-3370	180	17	performance	performance	NOUN
fueconorg-3370	180	18	of	of	ADP
fueconorg-3370	180	19	their	their	PRON
fueconorg-3370	180	20	activities	activity	NOUN
fueconorg-3370	180	21	,	,	PUNCT
fueconorg-3370	180	22	but	but	CCONJ
fueconorg-3370	180	23	also	also	ADV
fueconorg-3370	180	24	to	to	ADP
fueconorg-3370	180	25	users	user	NOUN
fueconorg-3370	180	26	of	of	ADP
fueconorg-3370	180	27	public	public	ADJ
fueconorg-3370	180	28	funds	fund	NOUN
fueconorg-3370	180	29	,	,	PUNCT
fueconorg-3370	180	30	by	by	ADP
fueconorg-3370	180	31	improving	improve	VERB
fueconorg-3370	180	32	the	the	DET
fueconorg-3370	180	33	management	management	NOUN
fueconorg-3370	180	34	function	function	NOUN
fueconorg-3370	180	35	,	,	PUNCT
fueconorg-3370	180	36	i.e.	i.e.	X
fueconorg-3370	180	37	system	system	NOUN
fueconorg-3370	180	38	of	of	ADP
fueconorg-3370	180	39	management	management	NOUN
fueconorg-3370	180	40	(	(	PUNCT
fueconorg-3370	180	41	use	use	NOUN
fueconorg-3370	180	42	)	)	PUNCT
fueconorg-3370	180	43	of	of	ADP
fueconorg-3370	180	44	public	public	ADJ
fueconorg-3370	180	45	funds	fund	NOUN
fueconorg-3370	180	46	,	,	PUNCT
fueconorg-3370	180	47	with	with	ADP
fueconorg-3370	180	48	the	the	DET
fueconorg-3370	180	49	aim	aim	NOUN
fueconorg-3370	180	50	of	of	ADP
fueconorg-3370	180	51	fulfilling	fulfil	VERB
fueconorg-3370	180	52	obligations	obligation	NOUN
fueconorg-3370	180	53	and	and	CCONJ
fueconorg-3370	180	54	providing	provide	VERB
fueconorg-3370	180	55	public	public	ADJ
fueconorg-3370	180	56	services	service	NOUN
fueconorg-3370	180	57	and	and	CCONJ
fueconorg-3370	180	58	operational	operational	ADJ
fueconorg-3370	180	59	spending	spending	NOUN
fueconorg-3370	180	60	of	of	ADP
fueconorg-3370	180	61	available	available	ADJ
fueconorg-3370	180	62	public	public	ADJ
fueconorg-3370	180	63	funds	fund	NOUN
fueconorg-3370	180	64	in	in	ADP
fueconorg-3370	180	65	order	order	NOUN
fueconorg-3370	180	66	to	to	PART
fueconorg-3370	180	67	realize	realize	VERB
fueconorg-3370	180	68	the	the	DET
fueconorg-3370	180	69	set	set	NOUN
fueconorg-3370	180	70	goals	goal	NOUN
fueconorg-3370	180	71	.	.	PUNCT
fueconorg-3370	181	1	tendencies	tendency	NOUN
fueconorg-3370	181	2	in	in	ADP
fueconorg-3370	181	3	development	development	NOUN
fueconorg-3370	181	4	of	of	ADP
fueconorg-3370	181	5	external	external	ADJ
fueconorg-3370	181	6	and	and	CCONJ
fueconorg-3370	181	7	internal	internal	ADJ
fueconorg-3370	181	8	audit	audit	NOUN
fueconorg-3370	181	9	in	in	ADP
fueconorg-3370	181	10	the	the	DET
fueconorg-3370	181	11	public	public	ADJ
fueconorg-3370	181	12	sector	sector	NOUN
fueconorg-3370	181	13	71	71	NUM
fueconorg-3370	181	14	references	reference	NOUN
fueconorg-3370	181	15	akrap	akrap	NOUN
fueconorg-3370	181	16	,	,	PUNCT
fueconorg-3370	181	17	v.	v.	ADV
fueconorg-3370	181	18	,	,	PUNCT
fueconorg-3370	181	19	ĉoh	ĉoh	PROPN
fueconorg-3370	181	20	mikulec	mikulec	PROPN
fueconorg-3370	181	21	,	,	PUNCT
fueconorg-3370	181	22	b.	b.	PROPN
fueconorg-3370	181	23	,	,	PUNCT
fueconorg-3370	181	24	kasum	kasum	PROPN
fueconorg-3370	181	25	,	,	PUNCT
fueconorg-3370	181	26	v.	v.	PROPN
fueconorg-3370	181	27	,	,	PUNCT
fueconorg-3370	181	28	kordić	kordić	PROPN
fueconorg-3370	181	29	,	,	PUNCT
fueconorg-3370	181	30	h.	h.	PROPN
fueconorg-3370	181	31	,	,	PUNCT
fueconorg-3370	181	32	krasić	krasić	PROPN
fueconorg-3370	181	33	,	,	PUNCT
fueconorg-3370	181	34	š	š	PROPN
fueconorg-3370	181	35	.	.	PROPN
fueconorg-3370	181	36	,	,	PUNCT
fueconorg-3370	181	37	mmamić	mmamić	PROPN
fueconorg-3370	181	38	saĉer	saĉer	PROPN
fueconorg-3370	181	39	,	,	PUNCT
fueconorg-3370	181	40	i.	i.	NOUN
fueconorg-3370	181	41	,	,	PUNCT
fueconorg-3370	181	42	pernar	pernar	NOUN
fueconorg-3370	181	43	,	,	PUNCT
fueconorg-3370	181	44	l.	l.	PROPN
fueconorg-3370	181	45	,	,	PUNCT
fueconorg-3370	181	46	rogošić	rogošić	PROPN
fueconorg-3370	181	47	,	,	PUNCT
fueconorg-3370	181	48	n.	n.	NOUN
fueconorg-3370	181	49	,	,	PUNCT
fueconorg-3370	181	50	serdarušić	serdarušić	PROPN
fueconorg-3370	181	51	,	,	PUNCT
fueconorg-3370	181	52	j.	j.	PROPN
fueconorg-3370	181	53	,	,	PUNCT
fueconorg-3370	181	54	sever	sever	PROPN
fueconorg-3370	181	55	,	,	PUNCT
fueconorg-3370	181	56	s.	s.	PROPN
fueconorg-3370	181	57	&	&	CCONJ
fueconorg-3370	181	58	ţager	ţager	PROPN
fueconorg-3370	181	59	,	,	PUNCT
fueconorg-3370	181	60	l.	l.	PROPN
fueconorg-3370	181	61	(	(	PUNCT
fueconorg-3370	181	62	2009	2009	NUM
fueconorg-3370	181	63	)	)	PUNCT
fueconorg-3370	181	64	.	.	PUNCT
fueconorg-3370	182	1	državna	državna	PROPN
fueconorg-3370	182	2	revizija	revizija	PROPN
fueconorg-3370	183	1	[	[	X
fueconorg-3370	183	2	state	state	NOUN
fueconorg-3370	183	3	audit	audit	NOUN
fueconorg-3370	183	4	]	]	PUNCT
fueconorg-3370	183	5	.	.	PUNCT
fueconorg-3370	184	1	zagreb	zagreb	PROPN
fueconorg-3370	184	2	:	:	PUNCT
fueconorg-3370	184	3	masmedia	masmedia	PROPN
fueconorg-3370	184	4	.	.	PUNCT
fueconorg-3370	185	1	allen	allen	PROPN
fueconorg-3370	185	2	,	,	PUNCT
fueconorg-3370	185	3	r.	r.	PROPN
fueconorg-3370	185	4	&	&	CCONJ
fueconorg-3370	185	5	tommasi	tommasi	PROPN
fueconorg-3370	185	6	,	,	PUNCT
fueconorg-3370	185	7	d.	d.	PROPN
fueconorg-3370	185	8	(	(	PUNCT
fueconorg-3370	185	9	2001	2001	NUM
fueconorg-3370	185	10	)	)	PUNCT
fueconorg-3370	185	11	.	.	PUNCT
fueconorg-3370	186	1	managing	manage	VERB
fueconorg-3370	186	2	public	public	ADJ
fueconorg-3370	186	3	expenditure	expenditure	NOUN
fueconorg-3370	186	4	.	.	PUNCT
fueconorg-3370	187	1	paris	paris	PROPN
fueconorg-3370	187	2	:	:	PUNCT
fueconorg-3370	187	3	organisation	organisation	NOUN
fueconorg-3370	187	4	for	for	ADP
fueconorg-3370	187	5	economic	economic	ADJ
fueconorg-3370	187	6	cooperation	cooperation	NOUN
fueconorg-3370	187	7	and	and	CCONJ
fueconorg-3370	187	8	development	development	NOUN
fueconorg-3370	187	9	(	(	PUNCT
fueconorg-3370	187	10	oecd	oecd	PROPN
fueconorg-3370	187	11	)	)	PUNCT
fueconorg-3370	187	12	.	.	PUNCT
fueconorg-3370	188	1	beke	beke	PROPN
fueconorg-3370	188	2	–	–	PUNCT
fueconorg-3370	188	3	trivunac	trivunac	PROPN
fueconorg-3370	188	4	,	,	PUNCT
fueconorg-3370	188	5	j.	j.	PROPN
fueconorg-3370	188	6	&	&	CCONJ
fueconorg-3370	188	7	stanojević	stanojević	PROPN
fueconorg-3370	188	8	,	,	PUNCT
fueconorg-3370	188	9	lj	lj	PROPN
fueconorg-3370	188	10	.	.	PUNCT
fueconorg-3370	188	11	(	(	PUNCT
fueconorg-3370	188	12	2009	2009	NUM
fueconorg-3370	188	13	)	)	PUNCT
fueconorg-3370	188	14	.	.	PUNCT
fueconorg-3370	189	1	uloga	uloga	NOUN
fueconorg-3370	189	2	revizije	revizije	NOUN
fueconorg-3370	189	3	u	u	NOUN
fueconorg-3370	189	4	upravljanju	upravljanju	ADJ
fueconorg-3370	189	5	organizacijom	organizacijom	CCONJ
fueconorg-3370	189	6	u	u	PROPN
fueconorg-3370	189	7	javnom	javnom	NOUN
fueconorg-3370	189	8	sektoru	sektoru	NOUN
fueconorg-3370	189	9	[	[	X
fueconorg-3370	189	10	the	the	DET
fueconorg-3370	189	11	role	role	NOUN
fueconorg-3370	189	12	of	of	ADP
fueconorg-3370	189	13	auditing	auditing	NOUN
fueconorg-3370	189	14	in	in	ADP
fueconorg-3370	189	15	the	the	DET
fueconorg-3370	189	16	management	management	NOUN
fueconorg-3370	189	17	of	of	ADP
fueconorg-3370	189	18	the	the	DET
fueconorg-3370	189	19	public	public	ADJ
fueconorg-3370	189	20	sector	sector	NOUN
fueconorg-3370	189	21	organization	organization	NOUN
fueconorg-3370	189	22	]	]	PUNCT
fueconorg-3370	189	23	.	.	PUNCT
fueconorg-3370	190	1	ivanjica	ivanjica	PROPN
fueconorg-3370	190	2	:	:	PUNCT
fueconorg-3370	190	3	udruţenje	udruţenje	PROPN
fueconorg-3370	190	4	internih	internih	PROPN
fueconorg-3370	190	5	revizora	revizora	PROPN
fueconorg-3370	190	6	srbiji	srbiji	PROPN
fueconorg-3370	190	7	.	.	PUNCT
fueconorg-3370	191	1	bonić	bonić	PROPN
fueconorg-3370	191	2	,	,	PUNCT
fueconorg-3370	191	3	lj	lj	PROPN
fueconorg-3370	191	4	.	.	PROPN
fueconorg-3370	191	5	&	&	CCONJ
fueconorg-3370	191	6	đorċević	đorċević	PROPN
fueconorg-3370	191	7	,	,	PUNCT
fueconorg-3370	191	8	m.	m.	NOUN
fueconorg-3370	191	9	(	(	PUNCT
fueconorg-3370	191	10	2010	2010	NUM
fueconorg-3370	191	11	)	)	PUNCT
fueconorg-3370	191	12	.	.	PUNCT
fueconorg-3370	192	1	affirmation	affirmation	NOUN
fueconorg-3370	192	2	internal	internal	ADJ
fueconorg-3370	192	3	audit	audit	NOUN
fueconorg-3370	192	4	in	in	ADP
fueconorg-3370	192	5	corporate	corporate	ADJ
fueconorg-3370	192	6	management	management	NOUN
fueconorg-3370	192	7	.	.	PUNCT
fueconorg-3370	193	1	2nd	2nd	ADJ
fueconorg-3370	193	2	balkans	balkans	PROPN
fueconorg-3370	193	3	and	and	CCONJ
fueconorg-3370	193	4	middle	middle	PROPN
fueconorg-3370	193	5	east	east	PROPN
fueconorg-3370	193	6	countries	country	NOUN
fueconorg-3370	193	7	conference	conference	NOUN
fueconorg-3370	193	8	on	on	ADP
fueconorg-3370	193	9	auditing	auditing	NOUN
fueconorg-3370	193	10	and	and	CCONJ
fueconorg-3370	193	11	accounting	accounting	NOUN
fueconorg-3370	193	12	history	history	NOUN
fueconorg-3370	193	13	,	,	PUNCT
fueconorg-3370	193	14	istanbul	istanbul	PROPN
fueconorg-3370	193	15	,	,	PUNCT
fueconorg-3370	193	16	turkey	turkey	PROPN
fueconorg-3370	193	17	,	,	PUNCT
fueconorg-3370	193	18	351	351	NUM
fueconorg-3370	193	19	-	-	SYM
fueconorg-3370	193	20	373	373	NUM
fueconorg-3370	193	21	.	.	PUNCT
fueconorg-3370	194	1	bonić	bonić	VERB
fueconorg-3370	194	2	,	,	PUNCT
fueconorg-3370	194	3	lj	lj	PROPN
fueconorg-3370	194	4	.	.	PUNCT
fueconorg-3370	195	1	(	(	PUNCT
fueconorg-3370	195	2	2016	2016	NUM
fueconorg-3370	195	3	)	)	PUNCT
fueconorg-3370	195	4	.	.	PUNCT
fueconorg-3370	196	1	dometi	dometi	VERB
fueconorg-3370	197	1	i	i	PRON
fueconorg-3370	197	2	perspektive	perspektive	ADJ
fueconorg-3370	197	3	internog	internog	PROPN
fueconorg-3370	197	4	nadzora	nadzora	PROPN
fueconorg-3370	197	5	u	u	PROPN
fueconorg-3370	197	6	javnom	javnom	PROPN
fueconorg-3370	197	7	sektoru	sektoru	NOUN
fueconorg-3370	197	8	u	u	PROPN
fueconorg-3370	197	9	republici	republici	ADJ
fueconorg-3370	197	10	srbiji	srbiji	PROPN
fueconorg-3370	198	1	[	[	X
fueconorg-3370	198	2	achievements	achievement	NOUN
fueconorg-3370	198	3	and	and	CCONJ
fueconorg-3370	198	4	perspectives	perspective	NOUN
fueconorg-3370	198	5	of	of	ADP
fueconorg-3370	198	6	internal	internal	ADJ
fueconorg-3370	198	7	supervision	supervision	NOUN
fueconorg-3370	198	8	in	in	ADP
fueconorg-3370	198	9	the	the	DET
fueconorg-3370	198	10	public	public	ADJ
fueconorg-3370	198	11	sector	sector	NOUN
fueconorg-3370	198	12	in	in	ADP
fueconorg-3370	198	13	the	the	DET
fueconorg-3370	198	14	republic	republic	NOUN
fueconorg-3370	198	15	of	of	ADP
fueconorg-3370	198	16	serbia	serbia	PROPN
fueconorg-3370	198	17	]	]	PUNCT
fueconorg-3370	198	18	.	.	PUNCT
fueconorg-3370	199	1	47	47	NUM
fueconorg-3370	199	2	.	.	PUNCT
fueconorg-3370	200	1	simpozijum	simpozijum	NOUN
fueconorg-3370	200	2	srrs	srrs	PROPN
fueconorg-3370	200	3	–	–	PUNCT
fueconorg-3370	200	4	implikacije	implikacije	X
fueconorg-3370	200	5	finansijskog	finansijskog	PROPN
fueconorg-3370	200	6	izveštavanja	izveštavanja	VERB
fueconorg-3370	200	7	na	na	PART
fueconorg-3370	200	8	ekonomsku	ekonomsku	VERB
fueconorg-3370	200	9	aktivnost	aktivnost	ADP
fueconorg-3370	200	10	u	u	PROPN
fueconorg-3370	200	11	republici	republici	ADJ
fueconorg-3370	200	12	srbiji	srbiji	NOUN
fueconorg-3370	200	13	,	,	PUNCT
fueconorg-3370	200	14	zlatibor	zlatibor	NOUN
fueconorg-3370	200	15	,	,	PUNCT
fueconorg-3370	200	16	295	295	NUM
fueconorg-3370	200	17	-	-	SYM
fueconorg-3370	200	18	371	371	NUM
fueconorg-3370	200	19	.	.	PUNCT
fueconorg-3370	201	1	bonić	bonić	VERB
fueconorg-3370	201	2	,	,	PUNCT
fueconorg-3370	201	3	lj	lj	PROPN
fueconorg-3370	201	4	.	.	PROPN
fueconorg-3370	201	5	,	,	PUNCT
fueconorg-3370	201	6	stojković	stojković	NOUN
fueconorg-3370	201	7	-	-	PUNCT
fueconorg-3370	201	8	krstić	krstić	NOUN
fueconorg-3370	201	9	,	,	PUNCT
fueconorg-3370	201	10	n.	n.	PROPN
fueconorg-3370	201	11	&	&	CCONJ
fueconorg-3370	201	12	antić	antić	PROPN
fueconorg-3370	201	13	-	-	PUNCT
fueconorg-3370	201	14	marinković	marinković	ADJ
fueconorg-3370	201	15	,	,	PUNCT
fueconorg-3370	201	16	a.	a.	NOUN
fueconorg-3370	201	17	(	(	PUNCT
fueconorg-3370	201	18	2016	2016	NUM
fueconorg-3370	201	19	)	)	PUNCT
fueconorg-3370	201	20	,	,	PUNCT
fueconorg-3370	201	21	revizija	revizija	VERB
fueconorg-3370	201	22	performansi	performansi	PROPN
fueconorg-3370	201	23	kao	kao	PROPN
fueconorg-3370	201	24	kljuĉni	kljuĉni	PROPN
fueconorg-3370	201	25	segment	segment	NOUN
fueconorg-3370	201	26	drţavne	drţavne	ADJ
fueconorg-3370	201	27	revizije	revizije	NOUN
fueconorg-3370	202	1	[	[	X
fueconorg-3370	202	2	performanse	performanse	ADJ
fueconorg-3370	202	3	audit	audit	NOUN
fueconorg-3370	202	4	as	as	ADP
fueconorg-3370	202	5	a	a	DET
fueconorg-3370	202	6	key	key	ADJ
fueconorg-3370	202	7	segment	segment	NOUN
fueconorg-3370	202	8	in	in	ADP
fueconorg-3370	202	9	public	public	ADJ
fueconorg-3370	202	10	audit	audit	NOUN
fueconorg-3370	202	11	]	]	PUNCT
fueconorg-3370	202	12	.	.	PUNCT
fueconorg-3370	203	1	zbornik	zbornik	PROPN
fueconorg-3370	203	2	radova	radova	PROPN
fueconorg-3370	203	3	icdqm	icdqm	PROPN
fueconorg-3370	203	4	2016	2016	NUM
fueconorg-3370	203	5	,	,	PUNCT
fueconorg-3370	203	6	348	348	NUM
fueconorg-3370	203	7	-	-	SYM
fueconorg-3370	203	8	353	353	NUM
fueconorg-3370	203	9	.	.	PUNCT
fueconorg-3370	204	1	bonić	bonić	VERB
fueconorg-3370	204	2	,	,	PUNCT
fueconorg-3370	204	3	lj	lj	PROPN
fueconorg-3370	204	4	.	.	PROPN
fueconorg-3370	204	5	&	&	CCONJ
fueconorg-3370	204	6	đorċević	đorċević	PROPN
fueconorg-3370	204	7	,	,	PUNCT
fueconorg-3370	204	8	m.	m.	NOUN
fueconorg-3370	204	9	(	(	PUNCT
fueconorg-3370	204	10	2017	2017	NUM
fueconorg-3370	204	11	)	)	PUNCT
fueconorg-3370	204	12	.	.	PUNCT
fueconorg-3370	205	1	razvoj	razvoj	PROPN
fueconorg-3370	205	2	integralnog	integralnog	ADJ
fueconorg-3370	205	3	pristupa	pristupa	PROPN
fueconorg-3370	205	4	u	u	NOUN
fueconorg-3370	205	5	drţavnoj	drţavnoj	NOUN
fueconorg-3370	205	6	reviziji	reviziji	VERB
fueconorg-3370	205	7	u	u	PROPN
fueconorg-3370	205	8	funkciji	funkciji	PROPN
fueconorg-3370	205	9	racionalnog	racionalnog	PROPN
fueconorg-3370	205	10	trošenja	trošenja	PROPN
fueconorg-3370	205	11	javnih	javnih	PROPN
fueconorg-3370	205	12	sredstava	sredstava	PROPN
fueconorg-3370	206	1	[	[	X
fueconorg-3370	206	2	development	development	NOUN
fueconorg-3370	206	3	of	of	ADP
fueconorg-3370	206	4	integrated	integrated	ADJ
fueconorg-3370	206	5	approach	approach	NOUN
fueconorg-3370	206	6	the	the	DET
fueconorg-3370	206	7	state	state	NOUN
fueconorg-3370	206	8	audit	audit	NOUN
fueconorg-3370	206	9	in	in	ADP
fueconorg-3370	206	10	function	function	NOUN
fueconorg-3370	206	11	rational	rational	ADJ
fueconorg-3370	206	12	spending	spending	NOUN
fueconorg-3370	206	13	of	of	ADP
fueconorg-3370	206	14	public	public	ADJ
fueconorg-3370	206	15	funds	fund	NOUN
fueconorg-3370	206	16	]	]	PUNCT
fueconorg-3370	206	17	.	.	PUNCT
fueconorg-3370	207	1	xxii	xxii	PROPN
fueconorg-3370	207	2	međunarodni	međunarodni	PROPN
fueconorg-3370	207	3	naučni	naučni	NOUN
fueconorg-3370	207	4	skup	skup	NOUN
fueconorg-3370	207	5	:	:	PUNCT
fueconorg-3370	207	6	regionalni	regionalni	ADJ
fueconorg-3370	207	7	razvoj	razvoj	NOUN
fueconorg-3370	207	8	i	i	PRON
fueconorg-3370	207	9	demografski	demografski	NOUN
fueconorg-3370	207	10	tokovi	tokovi	NOUN
fueconorg-3370	207	11	zemalja	zemalja	PROPN
fueconorg-3370	207	12	jugoistočne	jugoistočne	PROPN
fueconorg-3370	207	13	evrope	evrope	PROPN
fueconorg-3370	207	14	,	,	PUNCT
fueconorg-3370	207	15	ekonomski	ekonomski	NOUN
fueconorg-3370	207	16	fakultet	fakultet	NOUN
fueconorg-3370	207	17	u	u	PROPN
fueconorg-3370	207	18	nišu	nišu	PROPN
fueconorg-3370	207	19	,	,	PUNCT
fueconorg-3370	207	20	377	377	NUM
fueconorg-3370	207	21	-	-	SYM
fueconorg-3370	207	22	385	385	NUM
fueconorg-3370	207	23	.	.	PUNCT
fueconorg-3370	208	1	bonić	bonić	PROPN
fueconorg-3370	208	2	,	,	PUNCT
fueconorg-3370	208	3	lj	lj	PROPN
fueconorg-3370	208	4	.	.	PROPN
fueconorg-3370	208	5	&	&	CCONJ
fueconorg-3370	208	6	đorċević	đorċević	PROPN
fueconorg-3370	208	7	,	,	PUNCT
fueconorg-3370	208	8	m.	m.	NOUN
fueconorg-3370	208	9	(	(	PUNCT
fueconorg-3370	208	10	2017	2017	NUM
fueconorg-3370	208	11	)	)	PUNCT
fueconorg-3370	208	12	.	.	PUNCT
fueconorg-3370	209	1	koordinacija	koordinacija	NOUN
fueconorg-3370	210	1	i	i	PRON
fueconorg-3370	210	2	kooperacija	kooperacija	VERB
fueconorg-3370	210	3	interne	interne	PROPN
fueconorg-3370	210	4	i	i	PRON
fueconorg-3370	210	5	eksterne	eksterne	VERB
fueconorg-3370	210	6	revizije	revizije	NOUN
fueconorg-3370	210	7	u	u	NOUN
fueconorg-3370	210	8	javnom	javnom	NOUN
fueconorg-3370	210	9	sektoru	sektoru	NOUN
fueconorg-3370	210	10	u	u	PROPN
fueconorg-3370	210	11	funkciji	funkciji	PROPN
fueconorg-3370	210	12	efikasnijeg	efikasnijeg	PROPN
fueconorg-3370	210	13	upravljanja	upravljanja	PROPN
fueconorg-3370	211	1	javnim	javnim	PROPN
fueconorg-3370	211	2	sredstvima	sredstvima	NOUN
fueconorg-3370	212	1	[	[	X
fueconorg-3370	212	2	coordination	coordination	NOUN
fueconorg-3370	212	3	and	and	CCONJ
fueconorg-3370	212	4	cooperation	cooperation	NOUN
fueconorg-3370	212	5	of	of	ADP
fueconorg-3370	212	6	internal	internal	ADJ
fueconorg-3370	212	7	and	and	CCONJ
fueconorg-3370	212	8	external	external	ADJ
fueconorg-3370	212	9	audit	audit	NOUN
fueconorg-3370	212	10	in	in	ADP
fueconorg-3370	212	11	the	the	DET
fueconorg-3370	212	12	public	public	ADJ
fueconorg-3370	212	13	sector	sector	NOUN
fueconorg-3370	212	14	in	in	ADP
fueconorg-3370	212	15	the	the	DET
fueconorg-3370	212	16	function	function	NOUN
fueconorg-3370	212	17	of	of	ADP
fueconorg-3370	212	18	efficient	efficient	ADJ
fueconorg-3370	212	19	management	management	NOUN
fueconorg-3370	212	20	of	of	ADP
fueconorg-3370	212	21	public	public	ADJ
fueconorg-3370	212	22	funds	fund	NOUN
fueconorg-3370	212	23	]	]	PUNCT
fueconorg-3370	212	24	.	.	PUNCT
fueconorg-3370	213	1	xii	xii	PROPN
fueconorg-3370	213	2	kongres	kongre	NOUN
fueconorg-3370	213	3	računovođa	računovođa	VERB
fueconorg-3370	213	4	i	i	PRON
fueconorg-3370	213	5	revizora	revizora	PROPN
fueconorg-3370	213	6	crne	crne	PROPN
fueconorg-3370	213	7	gore	gore	PROPN
fueconorg-3370	213	8	–	–	PUNCT
fueconorg-3370	213	9	računovodstvo	računovodstvo	NOUN
fueconorg-3370	213	10	i	i	PRON
fueconorg-3370	213	11	revizija	revizija	VERB
fueconorg-3370	213	12	kao	kao	PROPN
fueconorg-3370	213	13	faktor	faktor	PROPN
fueconorg-3370	213	14	unapređenja	unapređenja	ADJ
fueconorg-3370	213	15	uspešnosti	uspešnosti	PROPN
fueconorg-3370	213	16	poslovanja	poslovanja	PROPN
fueconorg-3370	213	17	,	,	PUNCT
fueconorg-3370	213	18	beĉići	beĉići	PROPN
fueconorg-3370	213	19	,	,	PUNCT
fueconorg-3370	213	20	30	30	NUM
fueconorg-3370	213	21	-	-	SYM
fueconorg-3370	213	22	48	48	NUM
fueconorg-3370	213	23	.	.	PUNCT
fueconorg-3370	214	1	borović	borović	PROPN
fueconorg-3370	214	2	,	,	PUNCT
fueconorg-3370	214	3	n.	n.	PROPN
fueconorg-3370	214	4	&	&	CCONJ
fueconorg-3370	214	5	zakić	zakić	PROPN
fueconorg-3370	214	6	,	,	PUNCT
fueconorg-3370	214	7	v	v	PROPN
fueconorg-3370	214	8	(	(	PUNCT
fueconorg-3370	214	9	2013	2013	NUM
fueconorg-3370	214	10	)	)	PUNCT
fueconorg-3370	214	11	uloga	uloga	NOUN
fueconorg-3370	215	1	i	i	NOUN
fueconorg-3370	215	2	znaĉaj	znaĉaj	PROPN
fueconorg-3370	215	3	interne	interne	PROPN
fueconorg-3370	215	4	revizije	revizije	PROPN
fueconorg-3370	215	5	za	za	PROPN
fueconorg-3370	215	6	unapreċenje	unapreċenje	PROPN
fueconorg-3370	215	7	upravljaĉke	upravljaĉke	PROPN
fueconorg-3370	215	8	funkcije	funkcije	PROPN
fueconorg-3370	215	9	budţetskih	budţetskih	PROPN
fueconorg-3370	215	10	korisnika	korisnika	PROPN
fueconorg-3370	216	1	[	[	X
fueconorg-3370	216	2	the	the	DET
fueconorg-3370	216	3	role	role	NOUN
fueconorg-3370	216	4	and	and	CCONJ
fueconorg-3370	216	5	importance	importance	NOUN
fueconorg-3370	216	6	of	of	ADP
fueconorg-3370	216	7	internal	internal	ADJ
fueconorg-3370	216	8	audit	audit	NOUN
fueconorg-3370	216	9	to	to	PART
fueconorg-3370	216	10	improve	improve	VERB
fueconorg-3370	216	11	the	the	DET
fueconorg-3370	216	12	management	management	NOUN
fueconorg-3370	216	13	function	function	NOUN
fueconorg-3370	216	14	of	of	ADP
fueconorg-3370	216	15	budget	budget	NOUN
fueconorg-3370	216	16	users	user	NOUN
fueconorg-3370	216	17	]	]	PUNCT
fueconorg-3370	216	18	.	.	PUNCT
fueconorg-3370	217	1	finansije	finansije	NOUN
fueconorg-3370	217	2	–	–	PUNCT
fueconorg-3370	217	3	časopis	časopis	PROPN
fueconorg-3370	217	4	za	za	PROPN
fueconorg-3370	217	5	teoriju	teoriju	PROPN
fueconorg-3370	218	1	i	i	PRON
fueconorg-3370	218	2	praksu	praksu	ADJ
fueconorg-3370	218	3	finansija	finansija	NOUN
fueconorg-3370	218	4	,	,	PUNCT
fueconorg-3370	218	5	1(6	1(6	NUM
fueconorg-3370	218	6	)	)	PUNCT
fueconorg-3370	218	7	,	,	PUNCT
fueconorg-3370	218	8	23	23	NUM
fueconorg-3370	218	9	-	-	SYM
fueconorg-3370	218	10	36	36	NUM
fueconorg-3370	218	11	.	.	PUNCT
fueconorg-3370	218	12	endaya	endaya	PROPN
fueconorg-3370	218	13	,	,	PUNCT
fueconorg-3370	218	14	k.	k.	PROPN
fueconorg-3370	218	15	(	(	PUNCT
fueconorg-3370	218	16	2014	2014	NUM
fueconorg-3370	218	17	)	)	PUNCT
fueconorg-3370	218	18	.	.	PUNCT
fueconorg-3370	219	1	coordination	coordination	NOUN
fueconorg-3370	219	2	and	and	CCONJ
fueconorg-3370	219	3	cooperation	cooperation	NOUN
fueconorg-3370	219	4	between	between	ADP
fueconorg-3370	219	5	internal	internal	ADJ
fueconorg-3370	219	6	and	and	CCONJ
fueconorg-3370	219	7	external	external	ADJ
fueconorg-3370	219	8	auditors	auditor	NOUN
fueconorg-3370	219	9	,	,	PUNCT
fueconorg-3370	219	10	research	research	NOUN
fueconorg-3370	219	11	journal	journal	NOUN
fueconorg-3370	219	12	of	of	ADP
fueconorg-3370	219	13	finance	finance	NOUN
fueconorg-3370	219	14	and	and	CCONJ
fueconorg-3370	219	15	accounting	accounting	NOUN
fueconorg-3370	219	16	,	,	PUNCT
fueconorg-3370	219	17	5(9	5(9	NUM
fueconorg-3370	219	18	)	)	PUNCT
fueconorg-3370	219	19	,	,	PUNCT
fueconorg-3370	219	20	76	76	NUM
fueconorg-3370	219	21	-	-	SYM
fueconorg-3370	219	22	80	80	NUM
fueconorg-3370	219	23	eurosai	eurosai	NOUN
fueconorg-3370	219	24	.	.	PUNCT
fueconorg-3370	220	1	(	(	PUNCT
fueconorg-3370	220	2	2015	2015	NUM
fueconorg-3370	220	3	)	)	PUNCT
fueconorg-3370	220	4	.	.	PUNCT
fueconorg-3370	221	1	eciia	eciia	VERB
fueconorg-3370	221	2	joint	joint	ADJ
fueconorg-3370	221	3	paper	paper	NOUN
fueconorg-3370	221	4	.	.	PUNCT
fueconorg-3370	222	1	coordination	coordination	NOUN
fueconorg-3370	222	2	and	and	CCONJ
fueconorg-3370	222	3	cooperation	cooperation	NOUN
fueconorg-3370	222	4	between	between	ADP
fueconorg-3370	222	5	supreme	supreme	ADJ
fueconorg-3370	222	6	audit	audit	NOUN
fueconorg-3370	222	7	institutions	institution	NOUN
fueconorg-3370	222	8	and	and	CCONJ
fueconorg-3370	222	9	internal	internal	ADJ
fueconorg-3370	222	10	auditors	auditor	NOUN
fueconorg-3370	222	11	in	in	ADP
fueconorg-3370	222	12	the	the	DET
fueconorg-3370	222	13	public	public	ADJ
fueconorg-3370	222	14	sector	sector	NOUN
fueconorg-3370	222	15	,	,	PUNCT
fueconorg-3370	222	16	retrieved	retrieve	VERB
fueconorg-3370	222	17	from	from	ADP
fueconorg-3370	222	18	>	>	X
fueconorg-3370	222	19	http://www.eurosai.org/handle404?exporturi=/	http://www.eurosai.org/handle404?exporturi=/	NOUN
fueconorg-3370	222	20	export	export	NOUN
fueconorg-3370	222	21	/	/	SYM
fueconorg-3370	222	22	sites	site	NOUN
fueconorg-3370	222	23	/	/	SYM
fueconorg-3370	222	24	eurosai/.content	eurosai/.content	NOUN
fueconorg-3370	222	25	/	/	SYM
fueconorg-3370	222	26	documents	document	NOUN
fueconorg-3370	222	27	/	/	SYM
fueconorg-3370	222	28	implementation	implementation	NOUN
fueconorg-3370	222	29	-	-	PUNCT
fueconorg-3370	222	30	of	of	ADP
fueconorg-3370	222	31	-	-	PUNCT
fueconorg-3370	222	32	intosai	intosai	ADJ
fueconorg-3370	222	33	-	-	PUNCT
fueconorg-3370	222	34	gov-9150	gov-9150	NOUN
fueconorg-3370	222	35	-	-	PUNCT
fueconorg-3370	222	36	survey	survey	NOUN
fueconorg-3370	222	37	-	-	PUNCT
fueconorg-3370	222	38	results.pdf	results.pdf	NOUN
fueconorg-3370	222	39	accessed	access	VERB
fueconorg-3370	222	40	on	on	ADP
fueconorg-3370	222	41	:	:	PUNCT
fueconorg-3370	222	42	january	january	PROPN
fueconorg-3370	222	43	10th	10th	PROPN
fueconorg-3370	222	44	2017	2017	NUM
fueconorg-3370	222	45	.	.	PUNCT
fueconorg-3370	223	1	informacioni	informacioni	PROPN
fueconorg-3370	223	2	centar	centar	PROPN
fueconorg-3370	223	3	eu	eu	PROPN
fueconorg-3370	223	4	u	u	PROPN
fueconorg-3370	223	5	beogradu	beogradu	NOUN
fueconorg-3370	223	6	.	.	PUNCT
fueconorg-3370	224	1	(	(	PUNCT
fueconorg-3370	224	2	2015	2015	NUM
fueconorg-3370	224	3	)	)	PUNCT
fueconorg-3370	224	4	.	.	PUNCT
fueconorg-3370	225	1	pregovaračka	pregovaračka	PROPN
fueconorg-3370	225	2	poglavlja	poglavlja	NOUN
fueconorg-3370	225	3	,	,	PUNCT
fueconorg-3370	225	4	retrieved	retrieve	VERB
fueconorg-3370	225	5	from	from	ADP
fueconorg-3370	225	6	>	>	X
fueconorg-3370	225	7	http://euinfo.rs/files/	http://euinfo.rs/files/	X
fueconorg-3370	225	8	publikacije	publikacije	PROPN
fueconorg-3370	225	9	-	-	PUNCT
fueconorg-3370	225	10	srp/35_koraka_za_web.pdf	srp/35_koraka_za_web.pdf	PROPN
fueconorg-3370	225	11	accessed	access	VERB
fueconorg-3370	225	12	on	on	ADP
fueconorg-3370	225	13	:	:	PUNCT
fueconorg-3370	225	14	february	february	PROPN
fueconorg-3370	225	15	20th	20th	PROPN
fueconorg-3370	225	16	2017	2017	NUM
fueconorg-3370	225	17	.	.	PUNCT
fueconorg-3370	226	1	intosai	intosai	PROPN
fueconorg-3370	226	2	.	.	PUNCT
fueconorg-3370	227	1	(	(	PUNCT
fueconorg-3370	227	2	2016	2016	NUM
fueconorg-3370	227	3	)	)	PUNCT
fueconorg-3370	227	4	.	.	PUNCT
fueconorg-3370	228	1	framework	framework	NOUN
fueconorg-3370	228	2	of	of	ADP
fueconorg-3370	228	3	professional	professional	ADJ
fueconorg-3370	228	4	pronouncements	pronouncement	NOUN
fueconorg-3370	228	5	,	,	PUNCT
fueconorg-3370	228	6	retrieved	retrieve	VERB
fueconorg-3370	228	7	from	from	ADP
fueconorg-3370	228	8	>	>	X
fueconorg-3370	228	9	http://www.issai.org/data/files/8b/	http://www.issai.org/data/files/8b/	NUM
fueconorg-3370	228	10	e6/7c/2d	e6/7c/2d	PROPN
fueconorg-3370	228	11	/	/	SYM
fueconorg-3370	228	12	f7c9851068c19585ba5818a8	f7c9851068c19585ba5818a8	NOUN
fueconorg-3370	228	13	/	/	SYM
fueconorg-3370	228	14	proposed	propose	VERB
fueconorg-3370	228	15	-	-	PUNCT
fueconorg-3370	228	16	new	new	ADJ
fueconorg-3370	228	17	-	-	PUNCT
fueconorg-3370	228	18	framework.pdf	framework.pdf	NOUN
fueconorg-3370	228	19	accessed	access	VERB
fueconorg-3370	228	20	on	on	ADP
fueconorg-3370	228	21	:	:	PUNCT
fueconorg-3370	228	22	february	february	PROPN
fueconorg-3370	228	23	12th	12th	NOUN
fueconorg-3370	228	24	2017	2017	NUM
fueconorg-3370	228	25	.	.	PUNCT
fueconorg-3370	229	1	intosai	intosai	PROPN
fueconorg-3370	229	2	.	.	PUNCT
fueconorg-3370	230	1	(	(	PUNCT
fueconorg-3370	230	2	2010	2010	NUM
fueconorg-3370	230	3	)	)	PUNCT
fueconorg-3370	230	4	.	.	PUNCT
fueconorg-3370	231	1	intosai	intosai	PROPN
fueconorg-3370	231	2	gov	gov	PROPN
fueconorg-3370	231	3	9150	9150	NUM
fueconorg-3370	231	4	coordination	coordination	NOUN
fueconorg-3370	231	5	and	and	CCONJ
fueconorg-3370	231	6	cooperation	cooperation	NOUN
fueconorg-3370	231	7	between	between	ADP
fueconorg-3370	231	8	sais	sais	PROPN
fueconorg-3370	231	9	and	and	CCONJ
fueconorg-3370	231	10	internal	internal	ADJ
fueconorg-3370	231	11	auditors	auditor	NOUN
fueconorg-3370	231	12	in	in	ADP
fueconorg-3370	231	13	the	the	DET
fueconorg-3370	231	14	public	public	ADJ
fueconorg-3370	231	15	sector	sector	NOUN
fueconorg-3370	231	16	.	.	PUNCT
fueconorg-3370	232	1	austria	austria	PROPN
fueconorg-3370	232	2	:	:	PUNCT
fueconorg-3370	232	3	intosai	intosai	PROPN
fueconorg-3370	232	4	.	.	PUNCT
fueconorg-3370	233	1	intosai	intosai	PROPN
fueconorg-3370	233	2	.	.	PUNCT
fueconorg-3370	234	1	(	(	PUNCT
fueconorg-3370	234	2	2010	2010	NUM
fueconorg-3370	234	3	)	)	PUNCT
fueconorg-3370	234	4	.	.	PUNCT
fueconorg-3370	235	1	intosai	intosai	PROPN
fueconorg-3370	235	2	gov	gov	PROPN
fueconorg-3370	235	3	9140	9140	NUM
fueconorg-3370	235	4	internal	internal	ADJ
fueconorg-3370	235	5	audit	audit	NOUN
fueconorg-3370	235	6	independence	independence	NOUN
fueconorg-3370	235	7	in	in	ADP
fueconorg-3370	235	8	the	the	DET
fueconorg-3370	235	9	public	public	ADJ
fueconorg-3370	235	10	sector	sector	NOUN
fueconorg-3370	235	11	.	.	PUNCT
fueconorg-3370	236	1	austria	austria	PROPN
fueconorg-3370	236	2	:	:	PUNCT
fueconorg-3370	236	3	intosai	intosai	PROPN
fueconorg-3370	236	4	.	.	PUNCT
fueconorg-3370	237	1	joscelyne	joscelyne	PROPN
fueconorg-3370	237	2	,	,	PUNCT
fueconorg-3370	237	3	j.g	j.g	PROPN
fueconorg-3370	237	4	.	.	PROPN
fueconorg-3370	237	5	(	(	PUNCT
fueconorg-3370	237	6	2003	2003	NUM
fueconorg-3370	237	7	)	)	PUNCT
fueconorg-3370	237	8	.	.	PUNCT
fueconorg-3370	238	1	integrated	integrate	VERB
fueconorg-3370	238	2	public	public	ADJ
fueconorg-3370	238	3	sector	sector	NOUN
fueconorg-3370	238	4	financial	financial	ADJ
fueconorg-3370	238	5	management	management	NOUN
fueconorg-3370	238	6	:	:	PUNCT
fueconorg-3370	238	7	a	a	DET
fueconorg-3370	238	8	central	central	ADJ
fueconorg-3370	238	9	role	role	NOUN
fueconorg-3370	238	10	for	for	ADP
fueconorg-3370	238	11	sais	sais	PROPN
fueconorg-3370	238	12	.	.	PUNCT
fueconorg-3370	239	1	international	international	ADJ
fueconorg-3370	239	2	journal	journal	PROPN
fueconorg-3370	239	3	of	of	ADP
fueconorg-3370	239	4	government	government	NOUN
fueconorg-3370	239	5	auditing	auditing	NOUN
fueconorg-3370	239	6	,	,	PUNCT
fueconorg-3370	239	7	31(4	31(4	NUM
fueconorg-3370	239	8	)	)	PUNCT
fueconorg-3370	239	9	,	,	PUNCT
fueconorg-3370	239	10	15	15	NUM
fueconorg-3370	239	11	-	-	SYM
fueconorg-3370	239	12	18	18	NUM
fueconorg-3370	239	13	koning	koning	NOUN
fueconorg-3370	239	14	,	,	PUNCT
fueconorg-3370	239	15	r.	r.	PROPN
fueconorg-3370	239	16	(	(	PUNCT
fueconorg-3370	239	17	2007	2007	NUM
fueconorg-3370	239	18	)	)	PUNCT
fueconorg-3370	239	19	.	.	PUNCT
fueconorg-3370	240	1	pifc	pifc	NOUN
fueconorg-3370	240	2	public	public	ADJ
fueconorg-3370	240	3	internal	internal	ADJ
fueconorg-3370	240	4	financial	financial	ADJ
fueconorg-3370	240	5	control	control	NOUN
fueconorg-3370	240	6	javna	javna	PROPN
fueconorg-3370	240	7	interna	interna	PROPN
fueconorg-3370	240	8	financijska	financijska	PROPN
fueconorg-3370	240	9	kontrola	kontrola	PROPN
fueconorg-3370	240	10	,	,	PUNCT
fueconorg-3370	240	11	ljubljana	ljubljana	PROPN
fueconorg-3370	240	12	:	:	PUNCT
fueconorg-3370	240	13	centar	centar	PROPN
fueconorg-3370	240	14	za	za	PROPN
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fueconorg-3370	240	16	u	u	PROPN
fueconorg-3370	240	17	financijama	financijama	NOUN
fueconorg-3370	240	18	.	.	PUNCT
fueconorg-3370	241	1	munro	munro	PROPN
fueconorg-3370	241	2	,	,	PUNCT
fueconorg-3370	241	3	l.	l.	PROPN
fueconorg-3370	241	4	&	&	CCONJ
fueconorg-3370	241	5	stewart	stewart	PROPN
fueconorg-3370	241	6	,	,	PUNCT
fueconorg-3370	241	7	j.	j.	PROPN
fueconorg-3370	241	8	(	(	PUNCT
fueconorg-3370	241	9	2011	2011	NUM
fueconorg-3370	241	10	)	)	PUNCT
fueconorg-3370	241	11	.	.	PUNCT
fueconorg-3370	242	1	external	external	ADJ
fueconorg-3370	242	2	auditors	auditor	NOUN
fueconorg-3370	242	3	'	'	PART
fueconorg-3370	242	4	reliance	reliance	NOUN
fueconorg-3370	242	5	on	on	ADP
fueconorg-3370	242	6	internal	internal	ADJ
fueconorg-3370	242	7	auditing	auditing	NOUN
fueconorg-3370	242	8	:	:	PUNCT
fueconorg-3370	242	9	further	further	ADJ
fueconorg-3370	242	10	evidence	evidence	NOUN
fueconorg-3370	242	11	.	.	PUNCT
fueconorg-3370	243	1	managerial	managerial	ADJ
fueconorg-3370	243	2	auditing	auditing	NOUN
fueconorg-3370	243	3	journal	journal	NOUN
fueconorg-3370	243	4	,	,	PUNCT
fueconorg-3370	243	5	26(6	26(6	NUM
fueconorg-3370	243	6	)	)	PUNCT
fueconorg-3370	243	7	,	,	PUNCT
fueconorg-3370	243	8	464	464	NUM
fueconorg-3370	243	9	481	481	NUM
fueconorg-3370	243	10	.	.	PUNCT
fueconorg-3370	244	1	montesinos	montesino	NOUN
fueconorg-3370	244	2	,	,	PUNCT
fueconorg-3370	244	3	v.	v.	PROPN
fueconorg-3370	244	4	&	&	CCONJ
fueconorg-3370	244	5	bargues	bargues	PROPN
fueconorg-3370	244	6	,	,	PUNCT
fueconorg-3370	244	7	m.j	m.j	PROPN
fueconorg-3370	244	8	.	.	PROPN
fueconorg-3370	244	9	(	(	PUNCT
fueconorg-3370	244	10	1996	1996	NUM
fueconorg-3370	244	11	)	)	PUNCT
fueconorg-3370	244	12	.	.	PUNCT
fueconorg-3370	245	1	bases	basis	NOUN
fueconorg-3370	245	2	of	of	ADP
fueconorg-3370	245	3	accounting	accounting	NOUN
fueconorg-3370	245	4	and	and	CCONJ
fueconorg-3370	245	5	reporting	report	VERB
fueconorg-3370	245	6	foce	foce	NOUN
fueconorg-3370	245	7	in	in	ADP
fueconorg-3370	245	8	spanish	spanish	ADJ
fueconorg-3370	245	9	governmental	governmental	ADJ
fueconorg-3370	245	10	accounting	accounting	NOUN
fueconorg-3370	245	11	,	,	PUNCT
fueconorg-3370	245	12	occasional	occasional	ADJ
fueconorg-3370	245	13	paper	paper	NOUN
fueconorg-3370	245	14	3	3	NUM
fueconorg-3370	245	15	,	,	PUNCT
fueconorg-3370	245	16	in	in	ADP
fueconorg-3370	245	17	:	:	PUNCT
fueconorg-3370	245	18	ifac	ifac	NOUN
fueconorg-3370	245	19	:	:	PUNCT
fueconorg-3370	245	20	perspectives	perspective	NOUN
fueconorg-3370	245	21	on	on	ADP
fueconorg-3370	245	22	accrual	accrual	ADJ
fueconorg-3370	245	23	accounting	accounting	NOUN
fueconorg-3370	245	24	,	,	PUNCT
fueconorg-3370	245	25	17	17	NUM
fueconorg-3370	245	26	-	-	SYM
fueconorg-3370	245	27	24	24	NUM
fueconorg-3370	245	28	.	.	PUNCT
fueconorg-3370	246	1	pempal	pempal	PROPN
fueconorg-3370	246	2	public	public	ADJ
fueconorg-3370	246	3	expenditure	expenditure	NOUN
fueconorg-3370	246	4	management	management	NOUN
fueconorg-3370	246	5	peer	peer	NOUN
fueconorg-3370	246	6	-	-	PUNCT
fueconorg-3370	246	7	assisted	assist	VERB
fueconorg-3370	246	8	learning	learning	NOUN
fueconorg-3370	246	9	network	network	NOUN
fueconorg-3370	246	10	.	.	PUNCT
fueconorg-3370	247	1	(	(	PUNCT
fueconorg-3370	247	2	2015	2015	NUM
fueconorg-3370	247	3	)	)	PUNCT
fueconorg-3370	247	4	.	.	PUNCT
fueconorg-3370	248	1	rfix	rfix	NOUN
fueconorg-3370	248	2	concept	concept	NOUN
fueconorg-3370	248	3	paper	paper	NOUN
fueconorg-3370	248	4	draft	draft	NOUN
fueconorg-3370	248	5	v	v	ADP
fueconorg-3370	248	6	4	4	NUM
fueconorg-3370	248	7	.	.	PUNCT
fueconorg-3370	248	8	retrieved	retrieve	VERB
fueconorg-3370	248	9	from	from	ADP
fueconorg-3370	248	10	:	:	PUNCT
fueconorg-3370	248	11	https://www.pempal.org/library/rfix%2520wg	https://www.pempal.org/library/rfix%2520wg	ADJ
fueconorg-3370	248	12	accessed	access	VERB
fueconorg-3370	248	13	on	on	ADP
fueconorg-3370	248	14	:	:	PUNCT
fueconorg-3370	248	15	january	january	PROPN
fueconorg-3370	248	16	12th	12th	NOUN
fueconorg-3370	248	17	2017	2017	NUM
fueconorg-3370	248	18	.	.	PUNCT
fueconorg-3370	249	1	pic	pic	NOUN
fueconorg-3370	249	2	compendium	compendium	NOUN
fueconorg-3370	249	3	,	,	PUNCT
fueconorg-3370	249	4	second	second	ADJ
fueconorg-3370	249	5	edition	edition	NOUN
fueconorg-3370	249	6	,	,	PUNCT
fueconorg-3370	249	7	analysis	analysis	NOUN
fueconorg-3370	249	8	overview	overview	NOUN
fueconorg-3370	249	9	.	.	PUNCT
fueconorg-3370	250	1	(	(	PUNCT
fueconorg-3370	250	2	2014	2014	NUM
fueconorg-3370	250	3	)	)	PUNCT
fueconorg-3370	250	4	.	.	PUNCT
fueconorg-3370	251	1	retrieved	retrieve	VERB
fueconorg-3370	251	2	from	from	ADP
fueconorg-3370	251	3	:	:	PUNCT
fueconorg-3370	251	4	http://ec.europa.eu/budget/pic/	http://ec.europa.eu/budget/pic/	PROPN
fueconorg-3370	251	5	compendium	compendium	NOUN
fueconorg-3370	251	6	/	/	SYM
fueconorg-3370	251	7	index_en.cfm	index_en.cfm	VERB
fueconorg-3370	251	8	accessed	access	VERB
fueconorg-3370	251	9	on	on	ADP
fueconorg-3370	251	10	:	:	PUNCT
fueconorg-3370	251	11	february	february	PROPN
fueconorg-3370	251	12	10th	10th	NOUN
fueconorg-3370	251	13	2017	2017	NUM
fueconorg-3370	251	14	.	.	PUNCT
fueconorg-3370	252	1	shungly	shungly	ADV
fueconorg-3370	252	2	,	,	PUNCT
fueconorg-3370	252	3	v.k	v.k	PROPN
fueconorg-3370	252	4	.	.	PROPN
fueconorg-3370	252	5	(	(	PUNCT
fueconorg-3370	252	6	1998	1998	NUM
fueconorg-3370	252	7	)	)	PUNCT
fueconorg-3370	252	8	.	.	PUNCT
fueconorg-3370	253	1	the	the	DET
fueconorg-3370	253	2	role	role	NOUN
fueconorg-3370	253	3	of	of	ADP
fueconorg-3370	253	4	the	the	DET
fueconorg-3370	253	5	auditor	auditor	NOUN
fueconorg-3370	253	6	in	in	ADP
fueconorg-3370	253	7	promoting	promote	VERB
fueconorg-3370	253	8	good	good	ADJ
fueconorg-3370	253	9	governance	governance	NOUN
fueconorg-3370	253	10	.	.	PUNCT
fueconorg-3370	254	1	international	international	ADJ
fueconorg-3370	254	2	journal	journal	NOUN
fueconorg-3370	254	3	of	of	ADP
fueconorg-3370	254	4	government	government	NOUN
fueconorg-3370	254	5	auditing	auditing	NOUN
fueconorg-3370	254	6	,	,	PUNCT
fueconorg-3370	254	7	25(2	25(2	NUM
fueconorg-3370	254	8	)	)	PUNCT
fueconorg-3370	254	9	,	,	PUNCT
fueconorg-3370	254	10	1	1	NUM
fueconorg-3370	254	11	-	-	SYM
fueconorg-3370	254	12	12	12	NUM
fueconorg-3370	254	13	.	.	PUNCT
fueconorg-3370	255	1	state	state	NOUN
fueconorg-3370	255	2	audit	audit	NOUN
fueconorg-3370	255	3	institution	institution	NOUN
fueconorg-3370	255	4	.	.	PUNCT
fueconorg-3370	256	1	(	(	PUNCT
fueconorg-3370	256	2	2017	2017	NUM
fueconorg-3370	256	3	)	)	PUNCT
fueconorg-3370	256	4	.	.	PUNCT
fueconorg-3370	257	1	issai	issai	PROPN
fueconorg-3370	257	2	framework	framework	PROPN
fueconorg-3370	257	3	international	international	PROPN
fueconorg-3370	257	4	sai	sai	PROPN
fueconorg-3370	257	5	standards	standard	NOUN
fueconorg-3370	257	6	,	,	PUNCT
fueconorg-3370	257	7	retrieved	retrieve	VERB
fueconorg-3370	257	8	from	from	ADP
fueconorg-3370	257	9	:	:	PUNCT
fueconorg-3370	257	10	https://www.dri.rs/	https://www.dri.rs/	PART
fueconorg-3370	257	11	revizije	revizije	NOUN
fueconorg-3370	257	12	/	/	SYM
fueconorg-3370	257	13	issai	issai	NOUN
fueconorg-3370	257	14	-	-	PUNCT
fueconorg-3370	257	15	okvir	okvir	PROPN
fueconorg-3370	257	16	---	---	PUNCT
fueconorg-3370	257	17	medjunarodni	medjunarodni	PROPN
fueconorg-3370	257	18	-	-	PUNCT
fueconorg-3370	257	19	standardi	standardi	NOUN
fueconorg-3370	257	20	-	-	PUNCT
fueconorg-3370	257	21	vri.82.html	vri.82.html	NOUN
fueconorg-3370	257	22	accessed	access	VERB
fueconorg-3370	257	23	on	on	ADP
fueconorg-3370	257	24	:	:	PUNCT
fueconorg-3370	257	25	august	august	PROPN
fueconorg-3370	257	26	26th	26th	NOUN
fueconorg-3370	257	27	2017	2017	NUM
fueconorg-3370	257	28	.	.	PUNCT
fueconorg-3370	258	1	tiron	tiron	PROPN
fueconorg-3370	258	2	tudor	tudor	PROPN
fueconorg-3370	258	3	a.	a.	PROPN
fueconorg-3370	258	4	(	(	PUNCT
fueconorg-3370	258	5	2007	2007	NUM
fueconorg-3370	258	6	)	)	PUNCT
fueconorg-3370	258	7	.	.	PUNCT
fueconorg-3370	259	1	performance	performance	NOUN
fueconorg-3370	259	2	audit	audit	NOUN
fueconorg-3370	259	3	in	in	ADP
fueconorg-3370	259	4	public	public	ADJ
fueconorg-3370	259	5	sector	sector	NOUN
fueconorg-3370	259	6	entites	entite	NOUN
fueconorg-3370	259	7	–	–	PUNCT
fueconorg-3370	259	8	a	a	DET
fueconorg-3370	259	9	new	new	ADJ
fueconorg-3370	259	10	challenge	challenge	NOUN
fueconorg-3370	259	11	for	for	ADP
fueconorg-3370	259	12	easter	easter	NOUN
fueconorg-3370	259	13	european	european	ADJ
fueconorg-3370	259	14	countries	country	NOUN
fueconorg-3370	259	15	,	,	PUNCT
fueconorg-3370	259	16	transylvania	transylvania	PROPN
fueconorg-3370	259	17	review	review	PROPN
fueconorg-3370	259	18	of	of	ADP
fueconorg-3370	259	19	administrative	administrative	ADJ
fueconorg-3370	259	20	sciences	science	NOUN
fueconorg-3370	259	21	,	,	PUNCT
fueconorg-3370	259	22	3(19	3(19	NUM
fueconorg-3370	259	23	)	)	PUNCT
fueconorg-3370	259	24	,	,	PUNCT
fueconorg-3370	259	25	126	126	NUM
fueconorg-3370	259	26	-	-	SYM
fueconorg-3370	259	27	141	141	NUM
fueconorg-3370	259	28	.	.	PUNCT
fueconorg-3370	260	1	the	the	DET
fueconorg-3370	260	2	institute	institute	PROPN
fueconorg-3370	260	3	of	of	ADP
fueconorg-3370	260	4	internal	internal	ADJ
fueconorg-3370	260	5	auditors	auditor	NOUN
fueconorg-3370	260	6	.	.	PUNCT
fueconorg-3370	261	1	(	(	PUNCT
fueconorg-3370	261	2	2012	2012	NUM
fueconorg-3370	261	3	)	)	PUNCT
fueconorg-3370	261	4	.	.	PUNCT
fueconorg-3370	262	1	international	international	ADJ
fueconorg-3370	262	2	professional	professional	ADJ
fueconorg-3370	262	3	practices	practice	NOUN
fueconorg-3370	262	4	framework	framework	NOUN
fueconorg-3370	262	5	(	(	PUNCT
fueconorg-3370	262	6	ippf	ippf	PROPN
fueconorg-3370	262	7	)	)	PUNCT
fueconorg-3370	262	8	.	.	PUNCT
fueconorg-3370	263	1	usa	usa	PROPN
fueconorg-3370	263	2	:	:	PUNCT
fueconorg-3370	263	3	the	the	DET
fueconorg-3370	263	4	iia	iia	NOUN
fueconorg-3370	263	5	.	.	PUNCT
fueconorg-3370	264	1	http://www.eurosai.org/handle404?exporturi=/export/sites/eurosai/.content/documents/implementation-of-intosai-gov-9150-survey-results.pdf	http://www.eurosai.org/handle404?exporturi=/export/sites/eurosai/.content/documents/implementation-of-intosai-gov-9150-survey-results.pdf	PROPN
fueconorg-3370	264	2	http://www.eurosai.org/handle404?exporturi=/export/sites/eurosai/.content/documents/implementation-of-intosai-gov-9150-survey-results.pdf	http://www.eurosai.org/handle404?exporturi=/export/sites/eurosai/.content/documents/implementation-of-intosai-gov-9150-survey-results.pdf	PROPN
fueconorg-3370	264	3	http://euinfo.rs/files/publikacije-srp/35_koraka_za_web.pdf	http://euinfo.rs/files/publikacije-srp/35_koraka_za_web.pdf	PROPN
fueconorg-3370	264	4	http://euinfo.rs/files/publikacije-srp/35_koraka_za_web.pdf	http://euinfo.rs/files/publikacije-srp/35_koraka_za_web.pdf	PROPN
fueconorg-3370	264	5	http://www.issai.org/data/files/8b/e6/7c/2d/f7c9851068c19585ba5818a8/proposed-new-framework.pdf	http://www.issai.org/data/files/8b/e6/7c/2d/f7c9851068c19585ba5818a8/proposed-new-framework.pdf	PROPN
fueconorg-3370	264	6	http://www.issai.org/data/files/8b/e6/7c/2d/f7c9851068c19585ba5818a8/proposed-new-framework.pdf	http://www.issai.org/data/files/8b/e6/7c/2d/f7c9851068c19585ba5818a8/proposed-new-framework.pdf	PROPN
fueconorg-3370	264	7	https://www.pempal.org/sites/pempal/files/event/attachments/rfix-concept-paper-draft-v-4.docx	https://www.pempal.org/sites/pempal/files/event/attachments/rfix-concept-paper-draft-v-4.docx	PROPN
fueconorg-3370	264	8	https://www.pempal.org/sites/pempal/files/event/attachments/rfix-concept-paper-draft-v-4.docx	https://www.pempal.org/sites/pempal/files/event/attachments/rfix-concept-paper-draft-v-4.docx	PROPN
fueconorg-3370	265	1	https://www.pempal.org/library/rfix%2520wg	https://www.pempal.org/library/rfix%2520wg	ADJ
fueconorg-3370	265	2	http://ec.europa.eu/budget/pic/compendium/index_en.cfm	http://ec.europa.eu/budget/pic/compendium/index_en.cfm	NOUN
fueconorg-3370	265	3	http://ec.europa.eu/budget/pic/compendium/index_en.cfm	http://ec.europa.eu/budget/pic/compendium/index_en.cfm	NOUN
fueconorg-3370	265	4	https://www.dri.rs/revizije/issai-okvir---medjunarodni-standardi-vri.82.html	https://www.dri.rs/revizije/issai-okvir---medjunarodni-standardi-vri.82.html	PROPN
fueconorg-3370	265	5	https://www.dri.rs/revizije/issai-okvir---medjunarodni-standardi-vri.82.html	https://www.dri.rs/revizije/issai-okvir---medjunarodni-standardi-vri.82.html	PROPN
fueconorg-3370	265	6	72	72	NUM
fueconorg-3370	266	1	lj	lj	PROPN
fueconorg-3370	266	2	.	.	PUNCT
fueconorg-3370	266	3	bonić	bonić	PROPN
fueconorg-3370	266	4	,	,	PUNCT
fueconorg-3370	266	5	d.	d.	PROPN
fueconorg-3370	266	6	jakšić	jakšić	PROPN
fueconorg-3370	266	7	,	,	PUNCT
fueconorg-3370	266	8	k.	k.	PROPN
fueconorg-3370	266	9	mijić	mijić	PROPN
fueconorg-3370	266	10	tendencije	tendencije	PROPN
fueconorg-3370	266	11	u	u	PROPN
fueconorg-3370	266	12	razvoju	razvoju	PROPN
fueconorg-3370	266	13	eksterne	eksterne	VERB
fueconorg-3370	266	14	i	i	PRON
fueconorg-3370	266	15	interne	interne	VERB
fueconorg-3370	266	16	revizije	revizije	NOUN
fueconorg-3370	266	17	u	u	PROPN
fueconorg-3370	266	18	javnom	javnom	PROPN
fueconorg-3370	266	19	sektoru	sektoru	NOUN
fueconorg-3370	266	20	u	u	PROPN
fueconorg-3370	266	21	zemljama	zemljama	PROPN
fueconorg-3370	266	22	eu	eu	PROPN
fueconorg-3370	267	1	i	i	PRON
fueconorg-3370	267	2	balkana	balkana	PROPN
fueconorg-3370	267	3	iako	iako	PROPN
fueconorg-3370	267	4	imaju	imaju	PROPN
fueconorg-3370	267	5	različite	različite	PROPN
fueconorg-3370	267	6	i	i	PROPN
fueconorg-3370	267	7	jasno	jasno	PROPN
fueconorg-3370	267	8	definisane	definisane	PROPN
fueconorg-3370	267	9	uloge	uloge	PROPN
fueconorg-3370	267	10	,	,	PUNCT
fueconorg-3370	267	11	opšta	opšta	PROPN
fueconorg-3370	267	12	svrha	svrha	VERB
fueconorg-3370	267	13	eksterne	eksterne	NOUN
fueconorg-3370	267	14	i	i	PRON
fueconorg-3370	267	15	interne	interne	VERB
fueconorg-3370	267	16	revizije	revizije	NOUN
fueconorg-3370	267	17	u	u	NOUN
fueconorg-3370	267	18	javnom	javnom	PROPN
fueconorg-3370	267	19	sektoru	sektoru	PROPN
fueconorg-3370	267	20	jeste	jeste	PROPN
fueconorg-3370	267	21	da	da	PROPN
fueconorg-3370	267	22	doprinesu	doprinesu	PROPN
fueconorg-3370	267	23	dobrom	dobrom	ADP
fueconorg-3370	267	24	upravljanju	upravljanju	PROPN
fueconorg-3370	267	25	javnim	javnim	PROPN
fueconorg-3370	267	26	sredstvima	sredstvima	PROPN
fueconorg-3370	267	27	,	,	PUNCT
fueconorg-3370	267	28	odnosno	odnosno	ADJ
fueconorg-3370	267	29	efikasnosti	efikasnosti	NOUN
fueconorg-3370	267	30	,	,	PUNCT
fueconorg-3370	267	31	efektivnosti	efektivnosti	NOUN
fueconorg-3370	267	32	i	i	PRON
fueconorg-3370	267	33	ekonomičnosti	ekonomičnosti	NOUN
fueconorg-3370	267	34	državne	državne	ADV
fueconorg-3370	267	35	uprave	uprave	ADJ
fueconorg-3370	267	36	.	.	PUNCT
fueconorg-3370	268	1	u	u	PRON
fueconorg-3370	268	2	sklopu	sklopu	PROPN
fueconorg-3370	268	3	brojnih	brojnih	NOUN
fueconorg-3370	268	4	reformi	reformi	PROPN
fueconorg-3370	268	5	u	u	PROPN
fueconorg-3370	268	6	javnom	javnom	PROPN
fueconorg-3370	268	7	sektoru	sektoru	NOUN
fueconorg-3370	268	8	zemalja	zemalja	VERB
fueconorg-3370	268	9	eu	eu	PROPN
fueconorg-3370	268	10	,	,	PUNCT
fueconorg-3370	268	11	kao	kao	PROPN
fueconorg-3370	269	1	i	i	PRON
fueconorg-3370	269	2	zemalja	zemalja	VERB
fueconorg-3370	269	3	balkana	balkana	PROPN
fueconorg-3370	269	4	,	,	PUNCT
fueconorg-3370	270	1	koje	koje	PROPN
fueconorg-3370	270	2	su	su	PROPN
fueconorg-3370	270	3	otpočele	otpočele	PROPN
fueconorg-3370	270	4	početkom	početkom	PROPN
fueconorg-3370	270	5	21	21	NUM
fueconorg-3370	270	6	.	.	PUNCT
fueconorg-3370	271	1	veka	veka	PROPN
fueconorg-3370	271	2	,	,	PUNCT
fueconorg-3370	271	3	eksterna	eksterna	NOUN
fueconorg-3370	271	4	revizija	revizija	NOUN
fueconorg-3370	271	5	javnog	javnog	NOUN
fueconorg-3370	271	6	sektora	sektora	PROPN
fueconorg-3370	271	7	(	(	PUNCT
fueconorg-3370	271	8	državna	državna	NOUN
fueconorg-3370	271	9	revizija	revizija	NOUN
fueconorg-3370	271	10	)	)	PUNCT
fueconorg-3370	271	11	razvija	razvija	VERB
fueconorg-3370	271	12	integralni	integralni	NOUN
fueconorg-3370	271	13	pristup	pristup	PROPN
fueconorg-3370	271	14	u	u	NOUN
fueconorg-3370	271	15	svom	svom	NOUN
fueconorg-3370	271	16	delokrugu	delokrugu	PROPN
fueconorg-3370	271	17	rada	rada	PROPN
fueconorg-3370	271	18	,	,	PUNCT
fueconorg-3370	271	19	što	što	PROPN
fueconorg-3370	271	20	podrazumeva	podrazumeva	PROPN
fueconorg-3370	271	21	pružanje	pružanje	PROPN
fueconorg-3370	271	22	uveravanja	uveravanja	ADJ
fueconorg-3370	271	23	parlamentu	parlamentu	NOUN
fueconorg-3370	272	1	i	i	PRON
fueconorg-3370	272	2	građanima	građanima	PROPN
fueconorg-3370	272	3	države	države	VERB
fueconorg-3370	272	4	da	da	PROPN
fueconorg-3370	272	5	se	se	PROPN
fueconorg-3370	272	6	javna	javna	PROPN
fueconorg-3370	272	7	sredstva	sredstva	PROPN
fueconorg-3370	272	8	koriste	koriste	PROPN
fueconorg-3370	272	9	efektivno	efektivno	PROPN
fueconorg-3370	272	10	,	,	PUNCT
fueconorg-3370	272	11	efikasno	efikasno	PROPN
fueconorg-3370	272	12	i	i	PRON
fueconorg-3370	272	13	ekonomično	ekonomično	VERB
fueconorg-3370	272	14	i	i	PRON
fueconorg-3370	272	15	da	da	PROPN
fueconorg-3370	272	16	su	su	PROPN
fueconorg-3370	272	17	finansijski	finansijski	PROPN
fueconorg-3370	273	1	izveštaji	izveštaji	INTJ
fueconorg-3370	274	1	i	i	PRON
fueconorg-3370	274	2	poslovanje	poslovanje	VERB
fueconorg-3370	274	3	entiteta	entiteta	NOUN
fueconorg-3370	274	4	javnog	javnog	NOUN
fueconorg-3370	274	5	sektora	sektora	PROPN
fueconorg-3370	274	6	u	u	PROPN
fueconorg-3370	274	7	skladu	skladu	PROPN
fueconorg-3370	274	8	sa	sa	PROPN
fueconorg-3370	274	9	profesionalnom	profesionalnom	NOUN
fueconorg-3370	274	10	i	i	PRON
fueconorg-3370	274	11	zakonskom	zakonskom	NOUN
fueconorg-3370	274	12	regulativom	regulativom	NOUN
fueconorg-3370	274	13	(	(	PUNCT
fueconorg-3370	274	14	akcenat	akcenat	PROPN
fueconorg-3370	274	15	je	je	PROPN
fueconorg-3370	274	16	na	na	PART
fueconorg-3370	274	17	reviziji	reviziji	VERB
fueconorg-3370	274	18	uspeha	uspeha	NOUN
fueconorg-3370	274	19	)	)	PUNCT
fueconorg-3370	274	20	.	.	PUNCT
fueconorg-3370	275	1	interna	interna	PROPN
fueconorg-3370	275	2	revizija	revizija	PROPN
fueconorg-3370	275	3	korisnika	korisnika	PROPN
fueconorg-3370	275	4	javnih	javnih	PROPN
fueconorg-3370	275	5	sredstava	sredstava	PROPN
fueconorg-3370	275	6	pored	pore	VERB
fueconorg-3370	275	7	pružanja	pružanja	NOUN
fueconorg-3370	275	8	usluga	usluga	NOUN
fueconorg-3370	275	9	uveravanja	uveravanja	ADV
fueconorg-3370	275	10	,	,	PUNCT
fueconorg-3370	275	11	sve	sve	PROPN
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fueconorg-3370	278	3	:	:	PUNCT
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fueconorg-3370	278	15	,	,	PUNCT
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fueconorg-3370	278	18	,	,	PUNCT
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fueconorg-3370	279	1	i	i	PRON
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