id	sid	tid	token	lemma	pos
framr-1723	1	1	43	43	NUM
framr-1723	1	2	+	+	CCONJ
framr-1723	1	3	corresponding	correspond	VERB
framr-1723	1	4	author	author	NOUN
framr-1723	1	5	©	©	PROPN
framr-1723	1	6	2016	2016	NUM
framr-1723	1	7	conscientia	conscientia	PROPN
framr-1723	1	8	beam	beam	PROPN
framr-1723	1	9	.	.	PUNCT
framr-1723	2	1	all	all	DET
framr-1723	2	2	rights	right	NOUN
framr-1723	2	3	reserved	reserve	VERB
framr-1723	2	4	.	.	PUNCT
framr-1723	3	1	auditing	auditing	NOUN
framr-1723	3	2	procedures	procedure	NOUN
framr-1723	3	3	and	and	CCONJ
framr-1723	3	4	process	process	NOUN
framr-1723	3	5	in	in	ADP
framr-1723	3	6	the	the	DET
framr-1723	3	7	public	public	ADJ
framr-1723	3	8	sector	sector	NOUN
framr-1723	3	9	musa	musa	NOUN
framr-1723	3	10	success	success	NOUN
framr-1723	3	11	jibrin	jibrin	NOUN
framr-1723	3	12	1	1	NUM
framr-1723	3	13	+	+	CCONJ
framr-1723	3	14	ofor	ofor	ADP
framr-1723	3	15	theresa	theresa	PROPN
framr-1723	3	16	nkechi	nkechi	PROPN
framr-1723	3	17	2	2	NUM
framr-1723	3	18	success	success	NOUN
framr-1723	3	19	blessing	blessing	NOUN
framr-1723	3	20	ejura	ejura	ADV
framr-1723	3	21	3	3	NUM
framr-1723	3	22	1,2accountancy	1,2accountancy	PROPN
framr-1723	3	23	department	department	NOUN
framr-1723	3	24	anambra	anambra	PROPN
framr-1723	3	25	state	state	PROPN
framr-1723	3	26	university	university	PROPN
framr-1723	3	27	,	,	PUNCT
framr-1723	3	28	uli	uli	PROPN
framr-1723	3	29	,	,	PUNCT
framr-1723	3	30	nigeria	nigeria	PROPN
framr-1723	3	31	3banking	3banking	NUM
framr-1723	3	32	and	and	CCONJ
framr-1723	3	33	finance	finance	PROPN
framr-1723	3	34	department	department	PROPN
framr-1723	3	35	kogi	kogi	PROPN
framr-1723	3	36	state	state	PROPN
framr-1723	3	37	university	university	PROPN
framr-1723	3	38	,	,	PUNCT
framr-1723	3	39	anyigba	anyigba	NOUN
framr-1723	3	40	,	,	PUNCT
framr-1723	3	41	nigeria	nigeria	PROPN
framr-1723	3	42	(	(	PUNCT
framr-1723	3	43	+	+	CCONJ
framr-1723	3	44	corresponding	correspond	VERB
framr-1723	3	45	author	author	NOUN
framr-1723	3	46	)	)	PUNCT
framr-1723	3	47	abstract	abstract	ADJ
framr-1723	3	48	article	article	NOUN
framr-1723	3	49	history	history	NOUN
framr-1723	3	50	received	receive	VERB
framr-1723	3	51	:	:	PUNCT
framr-1723	3	52	13	13	NUM
framr-1723	3	53	october	october	NOUN
framr-1723	3	54	2016	2016	NUM
framr-1723	3	55	revised	revise	VERB
framr-1723	3	56	:	:	PUNCT
framr-1723	3	57	14	14	NUM
framr-1723	3	58	december	december	PROPN
framr-1723	3	59	2016	2016	NUM
framr-1723	3	60	accepted	accept	VERB
framr-1723	3	61	:	:	PUNCT
framr-1723	3	62	18	18	NUM
framr-1723	3	63	january	january	PROPN
framr-1723	3	64	2017	2017	NUM
framr-1723	3	65	published	publish	VERB
framr-1723	3	66	:	:	PUNCT
framr-1723	3	67	6	6	NUM
framr-1723	3	68	march	march	NOUN
framr-1723	3	69	2017	2017	NUM
framr-1723	3	70	keywords	keyword	NOUN
framr-1723	3	71	public	public	ADJ
framr-1723	3	72	resources	resource	NOUN
framr-1723	3	73	ulitilisation	ulitilisation	NOUN
framr-1723	3	74	accountability	accountability	NOUN
framr-1723	3	75	stewardship	stewardship	NOUN
framr-1723	3	76	accounting	accounting	NOUN
framr-1723	3	77	officers	officer	NOUN
framr-1723	3	78	.	.	PUNCT
framr-1723	4	1	this	this	DET
framr-1723	4	2	paper	paper	NOUN
framr-1723	4	3	examines	examine	VERB
framr-1723	4	4	the	the	DET
framr-1723	4	5	impact	impact	NOUN
framr-1723	4	6	of	of	ADP
framr-1723	4	7	auditing	auditing	NOUN
framr-1723	4	8	in	in	ADP
framr-1723	4	9	the	the	DET
framr-1723	4	10	public	public	ADJ
framr-1723	4	11	sector	sector	NOUN
framr-1723	4	12	.	.	PUNCT
framr-1723	5	1	it	it	PRON
framr-1723	5	2	delved	delve	VERB
framr-1723	5	3	into	into	ADP
framr-1723	5	4	the	the	DET
framr-1723	5	5	perspectives	perspective	NOUN
framr-1723	5	6	of	of	ADP
framr-1723	5	7	functional	functional	ADJ
framr-1723	5	8	auditing	auditing	NOUN
framr-1723	5	9	in	in	ADP
framr-1723	5	10	the	the	DET
framr-1723	5	11	public	public	ADJ
framr-1723	5	12	sector	sector	NOUN
framr-1723	5	13	in	in	ADP
framr-1723	5	14	view	view	NOUN
framr-1723	5	15	of	of	ADP
framr-1723	5	16	the	the	DET
framr-1723	5	17	continue	continue	NOUN
framr-1723	5	18	quest	quest	NOUN
framr-1723	5	19	for	for	ADP
framr-1723	5	20	accountability	accountability	NOUN
framr-1723	5	21	placed	place	VERB
framr-1723	5	22	on	on	ADP
framr-1723	5	23	the	the	DET
framr-1723	5	24	accounting	accounting	NOUN
framr-1723	5	25	officer	officer	NOUN
framr-1723	5	26	.	.	PUNCT
framr-1723	6	1	the	the	DET
framr-1723	6	2	accounting	accounting	NOUN
framr-1723	6	3	officers	officer	NOUN
framr-1723	6	4	must	must	AUX
framr-1723	6	5	,	,	PUNCT
framr-1723	6	6	as	as	ADP
framr-1723	6	7	a	a	DET
framr-1723	6	8	matter	matter	NOUN
framr-1723	6	9	of	of	ADP
framr-1723	6	10	facts	fact	NOUN
framr-1723	6	11	and	and	CCONJ
framr-1723	6	12	professionalism	professionalism	NOUN
framr-1723	6	13	,	,	PUNCT
framr-1723	6	14	carry	carry	VERB
framr-1723	6	15	out	out	ADP
framr-1723	6	16	his	his	PRON
framr-1723	6	17	role	role	NOUN
framr-1723	6	18	and	and	CCONJ
framr-1723	6	19	responsibility	responsibility	NOUN
framr-1723	6	20	in	in	ADP
framr-1723	6	21	such	such	DET
framr-1723	6	22	a	a	DET
framr-1723	6	23	way	way	NOUN
framr-1723	6	24	that	that	PRON
framr-1723	6	25	affairs	affair	NOUN
framr-1723	6	26	of	of	ADP
framr-1723	6	27	resources	resource	NOUN
framr-1723	6	28	placed	place	VERB
framr-1723	6	29	under	under	ADP
framr-1723	6	30	his	his	PRON
framr-1723	6	31	control	control	NOUN
framr-1723	6	32	are	be	AUX
framr-1723	6	33	properly	properly	ADV
framr-1723	6	34	accounted	account	VERB
framr-1723	6	35	for	for	ADP
framr-1723	6	36	and	and	CCONJ
framr-1723	6	37	stewardship	stewardship	NOUN
framr-1723	6	38	report	report	NOUN
framr-1723	6	39	rendered	render	VERB
framr-1723	6	40	periodically	periodically	ADV
framr-1723	6	41	to	to	ADP
framr-1723	6	42	the	the	DET
framr-1723	6	43	public	public	NOUN
framr-1723	6	44	for	for	ADP
framr-1723	6	45	performance	performance	NOUN
framr-1723	6	46	assessment	assessment	NOUN
framr-1723	6	47	.	.	PUNCT
framr-1723	7	1	procedure	procedure	NOUN
framr-1723	7	2	in	in	ADP
framr-1723	7	3	public	public	ADJ
framr-1723	7	4	sector	sector	NOUN
framr-1723	7	5	brings	bring	VERB
framr-1723	7	6	out	out	ADP
framr-1723	7	7	the	the	DET
framr-1723	7	8	essence	essence	NOUN
framr-1723	7	9	of	of	ADP
framr-1723	7	10	accountability	accountability	NOUN
framr-1723	7	11	in	in	ADP
framr-1723	7	12	the	the	DET
framr-1723	7	13	public	public	ADJ
framr-1723	7	14	sector	sector	NOUN
framr-1723	7	15	and	and	CCONJ
framr-1723	7	16	the	the	DET
framr-1723	7	17	resultant	resultant	NOUN
framr-1723	7	18	stewardship	stewardship	NOUN
framr-1723	7	19	accounting	accounting	NOUN
framr-1723	7	20	.	.	PUNCT
framr-1723	8	1	the	the	DET
framr-1723	8	2	paper	paper	NOUN
framr-1723	8	3	commences	commence	VERB
framr-1723	8	4	with	with	ADP
framr-1723	8	5	the	the	DET
framr-1723	8	6	paper	paper	NOUN
framr-1723	8	7	keywords	keyword	NOUN
framr-1723	8	8	,	,	PUNCT
framr-1723	8	9	introduction	introduction	NOUN
framr-1723	8	10	,	,	PUNCT
framr-1723	8	11	and	and	CCONJ
framr-1723	8	12	the	the	DET
framr-1723	8	13	body	body	NOUN
framr-1723	8	14	of	of	ADP
framr-1723	8	15	the	the	DET
framr-1723	8	16	presentation	presentation	NOUN
framr-1723	8	17	,	,	PUNCT
framr-1723	8	18	observations	observation	NOUN
framr-1723	8	19	,	,	PUNCT
framr-1723	8	20	summary	summary	NOUN
framr-1723	8	21	and	and	CCONJ
framr-1723	8	22	conclusions	conclusion	NOUN
framr-1723	8	23	in	in	ADP
framr-1723	8	24	order	order	NOUN
framr-1723	8	25	for	for	SCONJ
framr-1723	8	26	the	the	DET
framr-1723	8	27	researcher	researcher	NOUN
framr-1723	8	28	to	to	PART
framr-1723	8	29	drive	drive	VERB
framr-1723	8	30	home	home	ADV
framr-1723	8	31	his	his	PRON
framr-1723	8	32	point	point	NOUN
framr-1723	8	33	.	.	PUNCT
framr-1723	9	1	contribution/	contribution/	NUM
framr-1723	9	2	originality	originality	NOUN
framr-1723	9	3	:	:	PUNCT
framr-1723	9	4	this	this	DET
framr-1723	9	5	paper	paper	NOUN
framr-1723	9	6	examines	examine	VERB
framr-1723	9	7	the	the	DET
framr-1723	9	8	impact	impact	NOUN
framr-1723	9	9	of	of	ADP
framr-1723	9	10	auditing	auditing	NOUN
framr-1723	9	11	procedures	procedure	NOUN
framr-1723	9	12	and	and	CCONJ
framr-1723	9	13	process	process	NOUN
framr-1723	9	14	in	in	ADP
framr-1723	9	15	the	the	DET
framr-1723	9	16	public	public	ADJ
framr-1723	9	17	sector	sector	NOUN
framr-1723	9	18	.	.	PUNCT
framr-1723	10	1	it	it	PRON
framr-1723	10	2	will	will	AUX
framr-1723	10	3	serve	serve	VERB
framr-1723	10	4	as	as	ADP
framr-1723	10	5	reference	reference	NOUN
framr-1723	10	6	materials	material	NOUN
framr-1723	10	7	for	for	ADP
framr-1723	10	8	future	future	ADJ
framr-1723	10	9	researchers	researcher	NOUN
framr-1723	10	10	and	and	CCONJ
framr-1723	10	11	update	update	VERB
framr-1723	10	12	the	the	DET
framr-1723	10	13	previous	previous	ADJ
framr-1723	10	14	studies	study	NOUN
framr-1723	10	15	as	as	ADV
framr-1723	10	16	well	well	ADV
framr-1723	10	17	filling	fill	VERB
framr-1723	10	18	the	the	DET
framr-1723	10	19	existing	exist	VERB
framr-1723	10	20	gap	gap	NOUN
framr-1723	10	21	in	in	ADP
framr-1723	10	22	literature	literature	NOUN
framr-1723	10	23	.	.	PUNCT
framr-1723	11	1	1	1	X
framr-1723	11	2	.	.	X
framr-1723	11	3	introduction	introduction	NOUN
framr-1723	11	4	the	the	DET
framr-1723	11	5	management	management	NOUN
framr-1723	11	6	and	and	CCONJ
framr-1723	11	7	control	control	NOUN
framr-1723	11	8	of	of	ADP
framr-1723	11	9	public	public	ADJ
framr-1723	11	10	sector	sector	NOUN
framr-1723	11	11	fund	fund	NOUN
framr-1723	11	12	has	have	AUX
framr-1723	11	13	been	be	AUX
framr-1723	11	14	a	a	DET
framr-1723	11	15	consistent	consistent	ADJ
framr-1723	11	16	concern	concern	NOUN
framr-1723	11	17	to	to	ADP
framr-1723	11	18	the	the	DET
framr-1723	11	19	masses	masse	NOUN
framr-1723	11	20	.	.	PUNCT
framr-1723	12	1	in	in	ADP
framr-1723	12	2	recent	recent	ADJ
framr-1723	12	3	times	time	NOUN
framr-1723	12	4	,	,	PUNCT
framr-1723	12	5	the	the	DET
framr-1723	12	6	number	number	NOUN
framr-1723	12	7	and	and	CCONJ
framr-1723	12	8	monetary	monetary	ADJ
framr-1723	12	9	value	value	NOUN
framr-1723	12	10	of	of	ADP
framr-1723	12	11	public	public	ADJ
framr-1723	12	12	sector	sector	NOUN
framr-1723	12	13	activities	activity	NOUN
framr-1723	12	14	have	have	AUX
framr-1723	12	15	greatly	greatly	ADV
framr-1723	12	16	increased	increase	VERB
framr-1723	12	17	(	(	PUNCT
framr-1723	12	18	alastair	alastair	PROPN
framr-1723	12	19	,	,	PUNCT
framr-1723	12	20	2008	2008	NUM
framr-1723	12	21	)	)	PUNCT
framr-1723	12	22	.	.	PUNCT
framr-1723	13	1	with	with	ADP
framr-1723	13	2	this	this	DET
framr-1723	13	3	increase	increase	NOUN
framr-1723	13	4	there	there	PRON
framr-1723	13	5	is	be	VERB
framr-1723	13	6	an	an	DET
framr-1723	13	7	added	add	VERB
framr-1723	13	8	demand	demand	NOUN
framr-1723	13	9	for	for	ADP
framr-1723	13	10	accountability	accountability	NOUN
framr-1723	13	11	of	of	ADP
framr-1723	13	12	the	the	DET
framr-1723	13	13	accounting	accounting	NOUN
framr-1723	13	14	officers	officer	NOUN
framr-1723	13	15	.	.	PUNCT
framr-1723	14	1	there	there	PRON
framr-1723	14	2	is	be	VERB
framr-1723	14	3	need	need	NOUN
framr-1723	14	4	for	for	ADP
framr-1723	14	5	public	public	ADJ
framr-1723	14	6	officials	official	NOUN
framr-1723	14	7	and	and	CCONJ
framr-1723	14	8	employees	employee	NOUN
framr-1723	14	9	who	who	PRON
framr-1723	14	10	manage	manage	VERB
framr-1723	14	11	such	such	ADJ
framr-1723	14	12	resources	resource	NOUN
framr-1723	14	13	and	and	CCONJ
framr-1723	14	14	activities	activity	NOUN
framr-1723	14	15	to	to	PART
framr-1723	14	16	render	render	VERB
framr-1723	14	17	adequate	adequate	ADJ
framr-1723	14	18	accounts	account	NOUN
framr-1723	14	19	of	of	ADP
framr-1723	14	20	their	their	PRON
framr-1723	14	21	stewardship	stewardship	NOUN
framr-1723	14	22	to	to	ADP
framr-1723	14	23	the	the	DET
framr-1723	14	24	public	public	NOUN
framr-1723	14	25	(	(	PUNCT
framr-1723	14	26	khan	khan	PROPN
framr-1723	14	27	,	,	PUNCT
framr-1723	14	28	2006	2006	NUM
framr-1723	14	29	)	)	PUNCT
framr-1723	14	30	.	.	PUNCT
framr-1723	15	1	the	the	DET
framr-1723	15	2	public	public	NOUN
framr-1723	15	3	is	be	AUX
framr-1723	15	4	to	to	PART
framr-1723	15	5	receive	receive	VERB
framr-1723	15	6	reports	report	NOUN
framr-1723	15	7	of	of	ADP
framr-1723	15	8	accountability	accountability	NOUN
framr-1723	15	9	so	so	SCONJ
framr-1723	15	10	as	as	SCONJ
framr-1723	15	11	to	to	PART
framr-1723	15	12	assess	assess	VERB
framr-1723	15	13	the	the	DET
framr-1723	15	14	performance	performance	NOUN
framr-1723	15	15	of	of	ADP
framr-1723	15	16	those	those	DET
framr-1723	15	17	officials	official	NOUN
framr-1723	15	18	entrusted	entrust	VERB
framr-1723	15	19	with	with	ADP
framr-1723	15	20	public	public	ADJ
framr-1723	15	21	resources	resource	NOUN
framr-1723	15	22	/	/	SYM
framr-1723	15	23	fund	fund	NOUN
framr-1723	15	24	.	.	PUNCT
framr-1723	16	1	accountability	accountability	NOUN
framr-1723	16	2	is	be	AUX
framr-1723	16	3	an	an	DET
framr-1723	16	4	inherent	inherent	ADJ
framr-1723	16	5	concept	concept	NOUN
framr-1723	16	6	in	in	ADP
framr-1723	16	7	the	the	DET
framr-1723	16	8	governing	govern	VERB
framr-1723	16	9	process	process	NOUN
framr-1723	16	10	of	of	ADP
framr-1723	16	11	any	any	DET
framr-1723	16	12	nation	nation	NOUN
framr-1723	16	13	and	and	CCONJ
framr-1723	16	14	her	her	PRON
framr-1723	16	15	public	public	ADJ
framr-1723	16	16	investments	investment	NOUN
framr-1723	16	17	is	be	AUX
framr-1723	16	18	not	not	PART
framr-1723	16	19	an	an	DET
framr-1723	16	20	exception	exception	NOUN
framr-1723	16	21	(	(	PUNCT
framr-1723	16	22	alastair	alastair	PROPN
framr-1723	16	23	,	,	PUNCT
framr-1723	16	24	2008	2008	NUM
framr-1723	16	25	)	)	PUNCT
framr-1723	16	26	.	.	PUNCT
framr-1723	17	1	the	the	DET
framr-1723	17	2	need	need	NOUN
framr-1723	17	3	for	for	ADP
framr-1723	17	4	public	public	ADJ
framr-1723	17	5	accountability	accountability	NOUN
framr-1723	17	6	has	have	AUX
framr-1723	17	7	caused	cause	VERB
framr-1723	17	8	demands	demand	NOUN
framr-1723	17	9	for	for	ADP
framr-1723	17	10	more	more	ADJ
framr-1723	17	11	information	information	NOUN
framr-1723	17	12	about	about	ADP
framr-1723	17	13	public	public	ADJ
framr-1723	17	14	sector	sector	NOUN
framr-1723	17	15	programs	program	NOUN
framr-1723	17	16	,	,	PUNCT
framr-1723	17	17	projects	project	NOUN
framr-1723	17	18	and	and	CCONJ
framr-1723	17	19	services	service	NOUN
framr-1723	17	20	(	(	PUNCT
framr-1723	17	21	khan	khan	PROPN
framr-1723	17	22	,	,	PUNCT
framr-1723	17	23	2006	2006	NUM
framr-1723	17	24	)	)	PUNCT
framr-1723	17	25	.	.	PUNCT
framr-1723	18	1	in	in	ADP
framr-1723	18	2	nigeria	nigeria	PROPN
framr-1723	18	3	,	,	PUNCT
framr-1723	18	4	the	the	DET
framr-1723	18	5	law	law	NOUN
framr-1723	18	6	requires	require	VERB
framr-1723	18	7	that	that	SCONJ
framr-1723	18	8	accountability	accountability	NOUN
framr-1723	18	9	reports	report	NOUN
framr-1723	18	10	be	be	AUX
framr-1723	18	11	produced	produce	VERB
framr-1723	18	12	by	by	ADP
framr-1723	18	13	public	public	ADJ
framr-1723	18	14	officials	official	NOUN
framr-1723	18	15	and	and	CCONJ
framr-1723	18	16	other	other	ADJ
framr-1723	18	17	persons	person	NOUN
framr-1723	18	18	entrusted	entrust	VERB
framr-1723	18	19	with	with	ADP
framr-1723	18	20	public	public	ADJ
framr-1723	18	21	resources	resource	NOUN
framr-1723	18	22	.	.	PUNCT
framr-1723	19	1	the	the	DET
framr-1723	19	2	citizens	citizen	NOUN
framr-1723	19	3	as	as	ADV
framr-1723	19	4	well	well	ADV
framr-1723	19	5	as	as	ADP
framr-1723	19	6	the	the	DET
framr-1723	19	7	lawmakers	lawmaker	NOUN
framr-1723	19	8	entitled	entitle	VERB
framr-1723	19	9	to	to	PART
framr-1723	19	10	know	know	VERB
framr-1723	19	11	whether	whether	SCONJ
framr-1723	19	12	government	government	NOUN
framr-1723	19	13	resources	resource	NOUN
framr-1723	19	14	are	be	AUX
framr-1723	19	15	handled	handle	VERB
framr-1723	19	16	in	in	ADP
framr-1723	19	17	compliance	compliance	NOUN
framr-1723	19	18	to	to	PART
framr-1723	19	19	lay	lay	VERB
framr-1723	19	20	down	down	ADP
framr-1723	19	21	rules	rule	NOUN
framr-1723	19	22	and	and	CCONJ
framr-1723	19	23	regulations	regulation	NOUN
framr-1723	19	24	(	(	PUNCT
framr-1723	19	25	sen	sen	PROPN
framr-1723	19	26	,	,	PUNCT
framr-1723	19	27	financial	financial	ADJ
framr-1723	19	28	risk	risk	NOUN
framr-1723	19	29	and	and	CCONJ
framr-1723	19	30	management	management	NOUN
framr-1723	19	31	reviews	review	NOUN
framr-1723	19	32	2016	2016	NUM
framr-1723	19	33	vol	vol	NOUN
framr-1723	19	34	.	.	PROPN
framr-1723	20	1	2	2	NUM
framr-1723	20	2	,	,	PUNCT
framr-1723	20	3	no	no	INTJ
framr-1723	20	4	.	.	NOUN
framr-1723	20	5	2	2	NUM
framr-1723	20	6	,	,	PUNCT
framr-1723	20	7	pp	pp	ADJ
framr-1723	20	8	.	.	PUNCT
framr-1723	21	1	43	43	NUM
framr-1723	21	2	-	-	SYM
framr-1723	21	3	50	50	NUM
framr-1723	21	4	issn(e	issn(e	NOUN
framr-1723	21	5	):	):	PUNCT
framr-1723	21	6	2411	2411	NUM
framr-1723	21	7	-	-	SYM
framr-1723	21	8	6408	6408	NUM
framr-1723	21	9	issn(p	issn(p	NUM
framr-1723	21	10	):	):	PUNCT
framr-1723	21	11	2412	2412	NUM
framr-1723	21	12	-	-	SYM
framr-1723	21	13	3404	3404	NUM
framr-1723	21	14	doi	doi	NOUN
framr-1723	21	15	:	:	PUNCT
framr-1723	21	16	10.18488	10.18488	NUM
framr-1723	21	17	/	/	SYM
framr-1723	21	18	journal.89/2016.2.2/89.2.43.50	journal.89/2016.2.2/89.2.43.50	PROPN
framr-1723	22	1	©	©	PROPN
framr-1723	22	2	2016	2016	NUM
framr-1723	22	3	conscientia	conscientia	PROPN
framr-1723	22	4	beam	beam	PROPN
framr-1723	22	5	.	.	PUNCT
framr-1723	23	1	all	all	DET
framr-1723	23	2	rights	right	NOUN
framr-1723	23	3	reserved	reserve	VERB
framr-1723	23	4	.	.	PUNCT
framr-1723	24	1	http://crossmark.crossref.org/dialog/?doi=10.18488/journal.89/2016.2.2/89.2.43.50	http://crossmark.crossref.org/dialog/?doi=10.18488/journal.89/2016.2.2/89.2.43.50	ADJ
framr-1723	24	2	financial	financial	ADJ
framr-1723	24	3	risk	risk	NOUN
framr-1723	24	4	and	and	CCONJ
framr-1723	24	5	management	management	NOUN
framr-1723	24	6	reviews	review	NOUN
framr-1723	24	7	,	,	PUNCT
framr-1723	24	8	2016	2016	NUM
framr-1723	24	9	,	,	PUNCT
framr-1723	24	10	2(1	2(1	NUM
framr-1723	24	11	):	):	PUNCT
framr-1723	24	12	43	43	NUM
framr-1723	24	13	-	-	SYM
framr-1723	24	14	50	50	NUM
framr-1723	24	15	44	44	NUM
framr-1723	24	16	©	©	PROPN
framr-1723	24	17	2016	2016	NUM
framr-1723	24	18	conscientia	conscientia	PROPN
framr-1723	24	19	beam	beam	PROPN
framr-1723	24	20	.	.	PUNCT
framr-1723	25	1	all	all	DET
framr-1723	25	2	rights	right	NOUN
framr-1723	25	3	reserved	reserve	VERB
framr-1723	25	4	.	.	PUNCT
framr-1723	25	5	1999	1999	NUM
framr-1723	25	6	)	)	PUNCT
framr-1723	25	7	.	.	PUNCT
framr-1723	26	1	not	not	PART
framr-1723	26	2	only	only	ADV
framr-1723	26	3	this	this	PRON
framr-1723	26	4	,	,	PUNCT
framr-1723	26	5	the	the	DET
framr-1723	26	6	public	public	NOUN
framr-1723	26	7	also	also	ADV
framr-1723	26	8	deserves	deserve	VERB
framr-1723	26	9	to	to	PART
framr-1723	26	10	know	know	VERB
framr-1723	26	11	whether	whether	SCONJ
framr-1723	26	12	public	public	ADJ
framr-1723	26	13	expenditures	expenditure	NOUN
framr-1723	26	14	,	,	PUNCT
framr-1723	26	15	projects	project	NOUN
framr-1723	26	16	,	,	PUNCT
framr-1723	26	17	program	program	NOUN
framr-1723	26	18	and	and	CCONJ
framr-1723	26	19	services	service	NOUN
framr-1723	26	20	are	be	AUX
framr-1723	26	21	carried	carry	VERB
framr-1723	26	22	out	out	ADP
framr-1723	26	23	economically	economically	ADV
framr-1723	26	24	,	,	PUNCT
framr-1723	26	25	efficiently	efficiently	ADV
framr-1723	26	26	and	and	CCONJ
framr-1723	26	27	effectively	effectively	ADV
framr-1723	26	28	to	to	PART
framr-1723	26	29	achieve	achieve	VERB
framr-1723	26	30	stated	stated	ADJ
framr-1723	26	31	objectives	objective	NOUN
framr-1723	26	32	.	.	PUNCT
framr-1723	27	1	internal	internal	ADJ
framr-1723	27	2	audit	audit	NOUN
framr-1723	27	3	is	be	AUX
framr-1723	27	4	a	a	DET
framr-1723	27	5	large	large	ADJ
framr-1723	27	6	and	and	CCONJ
framr-1723	27	7	significant	significant	ADJ
framr-1723	27	8	part	part	NOUN
framr-1723	27	9	of	of	ADP
framr-1723	27	10	the	the	DET
framr-1723	27	11	financial	financial	ADJ
framr-1723	27	12	control	control	NOUN
framr-1723	27	13	of	of	ADP
framr-1723	27	14	state	state	NOUN
framr-1723	27	15	and	and	CCONJ
framr-1723	27	16	its	its	PRON
framr-1723	27	17	investment	investment	NOUN
framr-1723	27	18	(	(	PUNCT
framr-1723	27	19	dike	dike	NOUN
framr-1723	27	20	,	,	PUNCT
framr-1723	27	21	2002	2002	NUM
framr-1723	27	22	)	)	PUNCT
framr-1723	27	23	.	.	PUNCT
framr-1723	28	1	auditing	auditing	NOUN
framr-1723	28	2	is	be	AUX
framr-1723	28	3	one	one	NUM
framr-1723	28	4	of	of	ADP
framr-1723	28	5	the	the	DET
framr-1723	28	6	elements	element	NOUN
framr-1723	28	7	of	of	ADP
framr-1723	28	8	accountability	accountability	NOUN
framr-1723	28	9	.	.	PUNCT
framr-1723	29	1	its	its	PRON
framr-1723	29	2	practices	practice	NOUN
framr-1723	29	3	and	and	CCONJ
framr-1723	29	4	procedures	procedure	NOUN
framr-1723	29	5	will	will	AUX
framr-1723	29	6	ensure	ensure	VERB
framr-1723	29	7	accountability	accountability	NOUN
framr-1723	29	8	in	in	ADP
framr-1723	29	9	no	no	DET
framr-1723	29	10	small	small	ADJ
framr-1723	29	11	measure	measure	NOUN
framr-1723	29	12	.	.	PUNCT
framr-1723	30	1	in	in	ADP
framr-1723	30	2	the	the	DET
framr-1723	30	3	public	public	ADJ
framr-1723	30	4	sector	sector	NOUN
framr-1723	30	5	,	,	PUNCT
framr-1723	30	6	efficiency	efficiency	NOUN
framr-1723	30	7	accuracy	accuracy	NOUN
framr-1723	30	8	and	and	CCONJ
framr-1723	30	9	integrity	integrity	NOUN
framr-1723	30	10	can	can	AUX
framr-1723	30	11	only	only	ADV
framr-1723	30	12	be	be	AUX
framr-1723	30	13	achieved	achieve	VERB
framr-1723	30	14	through	through	ADP
framr-1723	30	15	audit	audit	NOUN
framr-1723	30	16	procedure	procedure	NOUN
framr-1723	30	17	(	(	PUNCT
framr-1723	30	18	dye	dye	NOUN
framr-1723	30	19	and	and	CCONJ
framr-1723	30	20	rick	rick	PROPN
framr-1723	30	21	,	,	PUNCT
framr-1723	30	22	1998	1998	NUM
framr-1723	30	23	)	)	PUNCT
framr-1723	30	24	.	.	PUNCT
framr-1723	31	1	this	this	DET
framr-1723	31	2	article	article	NOUN
framr-1723	31	3	will	will	AUX
framr-1723	31	4	attempt	attempt	VERB
framr-1723	31	5	to	to	PART
framr-1723	31	6	examine	examine	VERB
framr-1723	31	7	the	the	DET
framr-1723	31	8	audit	audit	NOUN
framr-1723	31	9	procedure	procedure	NOUN
framr-1723	31	10	in	in	ADP
framr-1723	31	11	the	the	DET
framr-1723	31	12	public	public	ADJ
framr-1723	31	13	sector	sector	NOUN
framr-1723	31	14	,	,	PUNCT
framr-1723	31	15	its	its	PRON
framr-1723	31	16	role	role	NOUN
framr-1723	31	17	and	and	CCONJ
framr-1723	31	18	suggest	suggest	VERB
framr-1723	31	19	improvements	improvement	NOUN
framr-1723	31	20	.	.	PUNCT
framr-1723	32	1	1.1	1.1	NUM
framr-1723	32	2	.	.	PUNCT
framr-1723	33	1	what	what	PRON
framr-1723	33	2	is	be	AUX
framr-1723	33	3	audit	audit	NOUN
framr-1723	33	4	?	?	PUNCT
framr-1723	34	1	the	the	DET
framr-1723	34	2	term	term	NOUN
framr-1723	34	3	„	„	PUNCT
framr-1723	34	4	audit‟	audit‟	PROPN
framr-1723	34	5	originated	originate	VERB
framr-1723	34	6	from	from	ADP
framr-1723	34	7	the	the	DET
framr-1723	34	8	latin	latin	PROPN
framr-1723	34	9	verb	verb	NOUN
framr-1723	34	10	audire	audire	NOUN
framr-1723	35	1	i.e	i.e	X
framr-1723	35	2	to	to	PART
framr-1723	35	3	hear	hear	VERB
framr-1723	35	4	.	.	PUNCT
framr-1723	36	1	audit	audit	NOUN
framr-1723	36	2	dates	date	VERB
framr-1723	36	3	back	back	ADV
framr-1723	36	4	to	to	ADP
framr-1723	36	5	ancient	ancient	ADJ
framr-1723	36	6	time	time	NOUN
framr-1723	36	7	.	.	PUNCT
framr-1723	37	1	in	in	ADP
framr-1723	37	2	fact	fact	NOUN
framr-1723	37	3	audit	audit	NOUN
framr-1723	37	4	is	be	AUX
framr-1723	37	5	as	as	ADV
framr-1723	37	6	old	old	ADJ
framr-1723	37	7	as	as	ADP
framr-1723	37	8	man	man	NOUN
framr-1723	37	9	.	.	PUNCT
framr-1723	38	1	the	the	DET
framr-1723	38	2	first	first	ADJ
framr-1723	38	3	audit	audit	NOUN
framr-1723	38	4	took	take	VERB
framr-1723	38	5	place	place	NOUN
framr-1723	38	6	in	in	ADP
framr-1723	38	7	the	the	DET
framr-1723	38	8	garden	garden	NOUN
framr-1723	38	9	of	of	ADP
framr-1723	38	10	eden	eden	PROPN
framr-1723	38	11	when	when	SCONJ
framr-1723	38	12	god	god	PROPN
framr-1723	38	13	asked	ask	VERB
framr-1723	38	14	man	man	NOUN
framr-1723	38	15	to	to	PART
framr-1723	38	16	give	give	VERB
framr-1723	38	17	account	account	NOUN
framr-1723	38	18	of	of	ADP
framr-1723	38	19	his	his	PRON
framr-1723	38	20	stewardship	stewardship	NOUN
framr-1723	38	21	towards	towards	ADP
framr-1723	38	22	god‟s	god‟s	NUM
framr-1723	38	23	commandment	commandment	NOUN
framr-1723	38	24	.	.	PUNCT
framr-1723	39	1	(	(	PUNCT
framr-1723	39	2	gen.3v9	gen.3v9	PROPN
framr-1723	39	3	-	-	PUNCT
framr-1723	39	4	24	24	NUM
framr-1723	39	5	)	)	PUNCT
framr-1723	39	6	and	and	CCONJ
framr-1723	39	7	man	man	NOUN
framr-1723	39	8	was	be	AUX
framr-1723	39	9	driven	drive	VERB
framr-1723	39	10	out	out	ADP
framr-1723	39	11	of	of	ADP
framr-1723	39	12	the	the	DET
framr-1723	39	13	garden	garden	NOUN
framr-1723	39	14	.	.	PUNCT
framr-1723	40	1	according	accord	VERB
framr-1723	40	2	to	to	ADP
framr-1723	40	3	tanzi	tanzi	PROPN
framr-1723	40	4	(	(	PUNCT
framr-1723	40	5	1998	1998	NUM
framr-1723	40	6	)	)	PUNCT
framr-1723	40	7	auditing	auditing	NOUN
framr-1723	40	8	is	be	AUX
framr-1723	40	9	an	an	DET
framr-1723	40	10	act	act	NOUN
framr-1723	40	11	,	,	PUNCT
framr-1723	40	12	it	it	PRON
framr-1723	40	13	is	be	AUX
framr-1723	40	14	defined	define	VERB
framr-1723	40	15	as	as	ADP
framr-1723	40	16	the	the	DET
framr-1723	40	17	examination	examination	NOUN
framr-1723	40	18	by	by	ADP
framr-1723	40	19	an	an	DET
framr-1723	40	20	auditor	auditor	NOUN
framr-1723	40	21	of	of	ADP
framr-1723	40	22	the	the	DET
framr-1723	40	23	financial	financial	ADJ
framr-1723	40	24	record	record	NOUN
framr-1723	40	25	and	and	CCONJ
framr-1723	40	26	other	other	ADJ
framr-1723	40	27	evidences	evidence	NOUN
framr-1723	40	28	from	from	ADP
framr-1723	40	29	which	which	PRON
framr-1723	40	30	the	the	DET
framr-1723	40	31	financial	financial	ADJ
framr-1723	40	32	statements	statement	NOUN
framr-1723	40	33	and	and	CCONJ
framr-1723	40	34	balance	balance	NOUN
framr-1723	40	35	sheet	sheet	NOUN
framr-1723	40	36	has	have	AUX
framr-1723	40	37	been	be	AUX
framr-1723	40	38	prepared	prepare	VERB
framr-1723	40	39	so	so	SCONJ
framr-1723	40	40	as	as	SCONJ
framr-1723	40	41	to	to	PART
framr-1723	40	42	be	be	AUX
framr-1723	40	43	able	able	ADJ
framr-1723	40	44	to	to	PART
framr-1723	40	45	form	form	VERB
framr-1723	40	46	an	an	DET
framr-1723	40	47	independent	independent	ADJ
framr-1723	40	48	opinion	opinion	NOUN
framr-1723	40	49	as	as	ADP
framr-1723	40	50	to	to	ADP
framr-1723	40	51	whether	whether	SCONJ
framr-1723	40	52	the	the	DET
framr-1723	40	53	accounts	account	NOUN
framr-1723	40	54	under	under	ADP
framr-1723	40	55	review	review	NOUN
framr-1723	40	56	have	have	AUX
framr-1723	40	57	given	give	VERB
framr-1723	40	58	a	a	DET
framr-1723	40	59	true	true	ADJ
framr-1723	40	60	and	and	CCONJ
framr-1723	40	61	fair	fair	ADJ
framr-1723	40	62	view	view	NOUN
framr-1723	40	63	of	of	ADP
framr-1723	40	64	the	the	DET
framr-1723	40	65	organization	organization	NOUN
framr-1723	40	66	/	/	SYM
framr-1723	40	67	entity	entity	NOUN
framr-1723	40	68	.	.	PUNCT
framr-1723	41	1	the	the	DET
framr-1723	41	2	american	american	PROPN
framr-1723	41	3	institute	institute	PROPN
framr-1723	41	4	of	of	ADP
framr-1723	41	5	certify	certify	PROPN
framr-1723	41	6	public	public	ADJ
framr-1723	41	7	accountant	accountant	NOUN
framr-1723	41	8	(	(	PUNCT
framr-1723	41	9	aicpa	aicpa	PROPN
framr-1723	41	10	)	)	PUNCT
framr-1723	41	11	defined	define	VERB
framr-1723	41	12	auditing	auditing	NOUN
framr-1723	41	13	as	as	ADP
framr-1723	41	14	“	"	PUNCT
framr-1723	41	15	an	an	DET
framr-1723	41	16	examination	examination	NOUN
framr-1723	41	17	intended	intend	VERB
framr-1723	41	18	to	to	PART
framr-1723	41	19	serve	serve	VERB
framr-1723	41	20	as	as	ADP
framr-1723	41	21	a	a	DET
framr-1723	41	22	business	business	NOUN
framr-1723	41	23	for	for	ADP
framr-1723	41	24	an	an	DET
framr-1723	41	25	expression	expression	NOUN
framr-1723	41	26	of	of	ADP
framr-1723	41	27	an	an	DET
framr-1723	41	28	opinion	opinion	NOUN
framr-1723	41	29	regulating	regulate	VERB
framr-1723	41	30	the	the	DET
framr-1723	41	31	fairness	fairness	NOUN
framr-1723	41	32	,	,	PUNCT
framr-1723	41	33	consistency	consistency	NOUN
framr-1723	41	34	and	and	CCONJ
framr-1723	41	35	conformity	conformity	NOUN
framr-1723	41	36	with	with	ADP
framr-1723	41	37	accepted	accept	VERB
framr-1723	41	38	accounting	accounting	NOUN
framr-1723	41	39	principles	principle	NOUN
framr-1723	41	40	or	or	CCONJ
framr-1723	41	41	statutory	statutory	ADJ
framr-1723	41	42	prepared	prepare	VERB
framr-1723	41	43	by	by	ADP
framr-1723	41	44	a	a	DET
framr-1723	41	45	corporation	corporation	NOUN
framr-1723	41	46	or	or	CCONJ
framr-1723	41	47	any	any	DET
framr-1723	41	48	other	other	ADJ
framr-1723	41	49	business	business	NOUN
framr-1723	41	50	entity	entity	NOUN
framr-1723	41	51	for	for	ADP
framr-1723	41	52	submission	submission	NOUN
framr-1723	41	53	to	to	ADP
framr-1723	41	54	the	the	DET
framr-1723	41	55	public	public	NOUN
framr-1723	41	56	or	or	CCONJ
framr-1723	41	57	to	to	ADP
framr-1723	41	58	interested	interested	ADJ
framr-1723	41	59	pirated	pirate	VERB
framr-1723	41	60	.	.	PUNCT
framr-1723	42	1	auditing	auditing	NOUN
framr-1723	42	2	might	might	AUX
framr-1723	42	3	therefore	therefore	ADV
framr-1723	42	4	be	be	AUX
framr-1723	42	5	seen	see	VERB
framr-1723	42	6	as	as	ADP
framr-1723	42	7	the	the	DET
framr-1723	42	8	scrutinizing	scrutinizing	NOUN
framr-1723	42	9	or	or	CCONJ
framr-1723	42	10	the	the	DET
framr-1723	42	11	examination	examination	NOUN
framr-1723	42	12	of	of	ADP
framr-1723	42	13	both	both	DET
framr-1723	42	14	accounts	account	NOUN
framr-1723	42	15	of	of	ADP
framr-1723	42	16	business	business	NOUN
framr-1723	42	17	entity	entity	NOUN
framr-1723	42	18	,	,	PUNCT
framr-1723	42	19	including	include	VERB
framr-1723	42	20	charities	charity	NOUN
framr-1723	42	21	,	,	PUNCT
framr-1723	42	22	trusts	trust	NOUN
framr-1723	42	23	and	and	CCONJ
framr-1723	42	24	professional	professional	ADJ
framr-1723	42	25	firms	firm	NOUN
framr-1723	42	26	in	in	ADP
framr-1723	42	27	detail	detail	NOUN
framr-1723	42	28	by	by	ADP
framr-1723	42	29	an	an	DET
framr-1723	42	30	auditor(s	auditor(s	NOUN
framr-1723	42	31	)	)	PUNCT
framr-1723	42	32	in	in	ADP
framr-1723	42	33	other	other	ADJ
framr-1723	42	34	to	to	PART
framr-1723	42	35	ascertain	ascertain	VERB
framr-1723	42	36	whether	whether	SCONJ
framr-1723	42	37	or	or	CCONJ
framr-1723	42	38	not	not	PART
framr-1723	42	39	it	it	PRON
framr-1723	42	40	presents	present	VERB
framr-1723	42	41	a	a	DET
framr-1723	42	42	true	true	ADJ
framr-1723	42	43	and	and	CCONJ
framr-1723	42	44	fair	fair	ADJ
framr-1723	42	45	view	view	NOUN
framr-1723	42	46	of	of	ADP
framr-1723	42	47	the	the	DET
framr-1723	42	48	policy	policy	NOUN
framr-1723	42	49	statement	statement	NOUN
framr-1723	42	50	for	for	ADP
framr-1723	42	51	a	a	DET
framr-1723	42	52	given	give	VERB
framr-1723	42	53	period	period	NOUN
framr-1723	42	54	(	(	PUNCT
framr-1723	42	55	world	world	PROPN
framr-1723	42	56	bank	bank	PROPN
framr-1723	42	57	,	,	PUNCT
framr-1723	42	58	1997	1997	NUM
framr-1723	42	59	)	)	PUNCT
framr-1723	42	60	.	.	PUNCT
framr-1723	43	1	the	the	DET
framr-1723	43	2	person	person	NOUN
framr-1723	43	3	who	who	PRON
framr-1723	43	4	examines	examine	VERB
framr-1723	43	5	the	the	DET
framr-1723	43	6	record	record	NOUN
framr-1723	43	7	is	be	AUX
framr-1723	43	8	known	know	VERB
framr-1723	43	9	and	and	CCONJ
framr-1723	43	10	called	call	VERB
framr-1723	43	11	the	the	DET
framr-1723	43	12	“	"	PUNCT
framr-1723	43	13	auditor	auditor	NOUN
framr-1723	43	14	”	"	PUNCT
framr-1723	43	15	.	.	PUNCT
framr-1723	44	1	the	the	DET
framr-1723	44	2	auditor	auditor	NOUN
framr-1723	44	3	is	be	AUX
framr-1723	44	4	a	a	DET
framr-1723	44	5	watchdog	watchdog	NOUN
framr-1723	44	6	of	of	ADP
framr-1723	44	7	the	the	DET
framr-1723	44	8	management	management	NOUN
framr-1723	44	9	and	and	CCONJ
framr-1723	44	10	owners	owner	NOUN
framr-1723	44	11	or	or	CCONJ
framr-1723	44	12	stock	stock	NOUN
framr-1723	44	13	holders	holder	NOUN
framr-1723	44	14	as	as	SCONJ
framr-1723	44	15	the	the	DET
framr-1723	44	16	case	case	NOUN
framr-1723	44	17	may	may	AUX
framr-1723	44	18	be	be	AUX
framr-1723	44	19	(	(	PUNCT
framr-1723	44	20	rose	rose	NOUN
framr-1723	44	21	-	-	PUNCT
framr-1723	44	22	ackermam	ackermam	NOUN
framr-1723	44	23	,	,	PUNCT
framr-1723	44	24	1999	1999	NUM
framr-1723	44	25	)	)	PUNCT
framr-1723	44	26	.	.	PUNCT
framr-1723	45	1	1.2	1.2	NUM
framr-1723	45	2	.	.	PUNCT
framr-1723	45	3	general	general	ADJ
framr-1723	45	4	objective	objective	NOUN
framr-1723	45	5	of	of	ADP
framr-1723	45	6	auditing	audit	VERB
framr-1723	45	7	the	the	DET
framr-1723	45	8	primary	primary	ADJ
framr-1723	45	9	objective	objective	NOUN
framr-1723	45	10	of	of	ADP
framr-1723	45	11	auditing	auditing	NOUN
framr-1723	45	12	in	in	ADP
framr-1723	45	13	any	any	DET
framr-1723	45	14	firm	firm	NOUN
framr-1723	45	15	is	be	AUX
framr-1723	45	16	to	to	PART
framr-1723	45	17	produce	produce	VERB
framr-1723	45	18	a	a	DET
framr-1723	45	19	report	report	NOUN
framr-1723	45	20	by	by	ADP
framr-1723	45	21	the	the	DET
framr-1723	45	22	auditor	auditor	NOUN
framr-1723	45	23	on	on	ADP
framr-1723	45	24	the	the	DET
framr-1723	45	25	truth	truth	NOUN
framr-1723	45	26	and	and	CCONJ
framr-1723	45	27	fairness	fairness	NOUN
framr-1723	45	28	of	of	ADP
framr-1723	45	29	the	the	DET
framr-1723	45	30	revenue	revenue	NOUN
framr-1723	45	31	accounts	account	NOUN
framr-1723	45	32	and	and	CCONJ
framr-1723	45	33	the	the	DET
framr-1723	45	34	balance	balance	NOUN
framr-1723	45	35	sheet	sheet	NOUN
framr-1723	45	36	as	as	ADP
framr-1723	45	37	at	at	ADP
framr-1723	45	38	a	a	DET
framr-1723	45	39	particular	particular	ADJ
framr-1723	45	40	date	date	NOUN
framr-1723	45	41	,	,	PUNCT
framr-1723	45	42	so	so	SCONJ
framr-1723	45	43	that	that	SCONJ
framr-1723	45	44	the	the	DET
framr-1723	45	45	users	user	NOUN
framr-1723	45	46	of	of	ADP
framr-1723	45	47	such	such	ADJ
framr-1723	45	48	information	information	NOUN
framr-1723	45	49	can	can	AUX
framr-1723	45	50	believe	believe	VERB
framr-1723	45	51	in	in	ADP
framr-1723	45	52	them	they	PRON
framr-1723	45	53	.	.	PUNCT
framr-1723	46	1	however	however	ADV
framr-1723	46	2	,	,	PUNCT
framr-1723	46	3	the	the	DET
framr-1723	46	4	amount	amount	NOUN
framr-1723	46	5	of	of	ADP
framr-1723	46	6	such	such	ADJ
framr-1723	46	7	examinations	examination	NOUN
framr-1723	46	8	carried	carry	VERB
framr-1723	46	9	out	out	ADP
framr-1723	46	10	by	by	ADP
framr-1723	46	11	the	the	DET
framr-1723	46	12	auditor	auditor	NOUN
framr-1723	46	13	depends	depend	VERB
framr-1723	46	14	upon	upon	SCONJ
framr-1723	46	15	circumstances	circumstance	NOUN
framr-1723	46	16	surrounding	surround	VERB
framr-1723	46	17	each	each	DET
framr-1723	46	18	case	case	NOUN
framr-1723	46	19	.	.	PUNCT
framr-1723	47	1	1.3	1.3	NUM
framr-1723	47	2	.	.	PUNCT
framr-1723	47	3	secondary	secondary	ADJ
framr-1723	47	4	objectives	objective	NOUN
framr-1723	47	5	of	of	ADP
framr-1723	47	6	audit	audit	NOUN
framr-1723	47	7	include	include	VERB
framr-1723	47	8	i.	i.	NOUN
framr-1723	47	9	to	to	PART
framr-1723	47	10	show	show	VERB
framr-1723	47	11	how	how	SCONJ
framr-1723	47	12	errors	error	NOUN
framr-1723	47	13	and	and	CCONJ
framr-1723	47	14	fraud	fraud	NOUN
framr-1723	47	15	can	can	AUX
framr-1723	47	16	be	be	AUX
framr-1723	47	17	detected	detect	VERB
framr-1723	47	18	ii	ii	NOUN
framr-1723	47	19	.	.	PUNCT
framr-1723	47	20	to	to	PART
framr-1723	47	21	prevent	prevent	VERB
framr-1723	47	22	fraud	fraud	NOUN
framr-1723	47	23	and	and	CCONJ
framr-1723	47	24	errors	error	NOUN
framr-1723	47	25	through	through	ADP
framr-1723	47	26	the	the	DET
framr-1723	47	27	deterrent	deterrent	NOUN
framr-1723	47	28	and	and	CCONJ
framr-1723	47	29	moral	moral	ADJ
framr-1723	47	30	effect	effect	NOUN
framr-1723	47	31	of	of	ADP
framr-1723	47	32	audit	audit	NOUN
framr-1723	47	33	.	.	PUNCT
framr-1723	48	1	iii	iii	X
framr-1723	48	2	.	.	PUNCT
framr-1723	49	1	to	to	PART
framr-1723	49	2	provide	provide	VERB
framr-1723	49	3	constructive	constructive	ADJ
framr-1723	49	4	assistance	assistance	NOUN
framr-1723	49	5	to	to	ADP
framr-1723	49	6	management	management	NOUN
framr-1723	49	7	.	.	PUNCT
framr-1723	50	1	the	the	DET
framr-1723	50	2	auditor	auditor	NOUN
framr-1723	50	3	through	through	ADP
framr-1723	50	4	his	his	PRON
framr-1723	50	5	work	work	NOUN
framr-1723	50	6	can	can	AUX
framr-1723	50	7	make	make	VERB
framr-1723	50	8	constructive	constructive	ADJ
framr-1723	50	9	suggestions	suggestion	NOUN
framr-1723	50	10	to	to	ADP
framr-1723	50	11	the	the	DET
framr-1723	50	12	managements	management	NOUN
framr-1723	50	13	which	which	PRON
framr-1723	50	14	may	may	AUX
framr-1723	50	15	assist	assist	VERB
framr-1723	50	16	them	they	PRON
framr-1723	50	17	in	in	ADP
framr-1723	50	18	improving	improve	VERB
framr-1723	50	19	efficiency	efficiency	NOUN
framr-1723	50	20	and	and	CCONJ
framr-1723	50	21	profitability	profitability	NOUN
framr-1723	50	22	of	of	ADP
framr-1723	50	23	the	the	DET
framr-1723	50	24	business	business	NOUN
framr-1723	50	25	.	.	PUNCT
framr-1723	51	1	1.4	1.4	NUM
framr-1723	51	2	.	.	PUNCT
framr-1723	51	3	purpose	purpose	NOUN
framr-1723	51	4	of	of	ADP
framr-1723	51	5	public	public	ADJ
framr-1723	51	6	sector	sector	NOUN
framr-1723	51	7	audit	audit	NOUN
framr-1723	51	8	at	at	ADP
framr-1723	51	9	the	the	DET
framr-1723	51	10	public	public	ADJ
framr-1723	51	11	sector	sector	NOUN
framr-1723	51	12	level	level	NOUN
framr-1723	51	13	,	,	PUNCT
framr-1723	51	14	auditing	auditing	NOUN
framr-1723	51	15	has	have	VERB
framr-1723	51	16	the	the	DET
framr-1723	51	17	following	follow	VERB
framr-1723	51	18	broad	broad	ADJ
framr-1723	51	19	objectives	objective	NOUN
framr-1723	51	20	:	:	PUNCT
framr-1723	51	21	1	1	X
framr-1723	51	22	.	.	X
framr-1723	51	23	to	to	PART
framr-1723	51	24	determine	determine	VERB
framr-1723	51	25	the	the	DET
framr-1723	51	26	truth	truth	NOUN
framr-1723	51	27	and	and	CCONJ
framr-1723	51	28	fairness	fairness	NOUN
framr-1723	51	29	of	of	ADP
framr-1723	51	30	the	the	DET
framr-1723	51	31	activities	activity	NOUN
framr-1723	51	32	of	of	ADP
framr-1723	51	33	the	the	DET
framr-1723	51	34	state	state	NOUN
framr-1723	51	35	each	each	DET
framr-1723	51	36	financial	financial	ADJ
framr-1723	51	37	year	year	NOUN
framr-1723	51	38	.	.	PUNCT
framr-1723	52	1	2	2	X
framr-1723	52	2	.	.	X
framr-1723	52	3	it	it	PRON
framr-1723	52	4	is	be	AUX
framr-1723	52	5	to	to	PART
framr-1723	52	6	promote	promote	VERB
framr-1723	52	7	accountability	accountability	NOUN
framr-1723	52	8	,	,	PUNCT
framr-1723	52	9	stewardship	stewardship	NOUN
framr-1723	52	10	and	and	CCONJ
framr-1723	52	11	transparency	transparency	NOUN
framr-1723	52	12	in	in	ADP
framr-1723	52	13	discharge	discharge	NOUN
framr-1723	52	14	of	of	ADP
framr-1723	52	15	public	public	ADJ
framr-1723	52	16	service	service	NOUN
framr-1723	52	17	.	.	PUNCT
framr-1723	53	1	3	3	X
framr-1723	53	2	.	.	X
framr-1723	53	3	public	public	ADJ
framr-1723	53	4	sector	sector	NOUN
framr-1723	53	5	audit	audit	NOUN
framr-1723	53	6	helps	help	VERB
framr-1723	53	7	to	to	PART
framr-1723	53	8	install	install	VERB
framr-1723	53	9	sanity	sanity	NOUN
framr-1723	53	10	in	in	ADP
framr-1723	53	11	service	service	NOUN
framr-1723	53	12	by	by	ADP
framr-1723	53	13	encouraging	encourage	VERB
framr-1723	53	14	accountability	accountability	NOUN
framr-1723	53	15	,	,	PUNCT
framr-1723	53	16	efficiency	efficiency	NOUN
framr-1723	53	17	and	and	CCONJ
framr-1723	53	18	effective	effective	ADJ
framr-1723	53	19	record	record	NOUN
framr-1723	53	20	keeping	keeping	NOUN
framr-1723	53	21	.	.	PUNCT
framr-1723	54	1	4	4	X
framr-1723	54	2	.	.	X
framr-1723	54	3	it	it	PRON
framr-1723	54	4	demonstrates	demonstrate	VERB
framr-1723	54	5	the	the	DET
framr-1723	54	6	propriety	propriety	NOUN
framr-1723	54	7	or	or	CCONJ
framr-1723	54	8	otherwise	otherwise	ADV
framr-1723	54	9	of	of	ADP
framr-1723	54	10	the	the	DET
framr-1723	54	11	stewardship	stewardship	NOUN
framr-1723	54	12	.	.	PUNCT
framr-1723	55	1	5	5	X
framr-1723	55	2	.	.	X
framr-1723	55	3	auditing	auditing	NOUN
framr-1723	55	4	at	at	ADP
framr-1723	55	5	the	the	DET
framr-1723	55	6	government	government	NOUN
framr-1723	55	7	objects	object	VERB
framr-1723	55	8	into	into	ADP
framr-1723	55	9	the	the	DET
framr-1723	55	10	examination	examination	NOUN
framr-1723	55	11	of	of	ADP
framr-1723	55	12	:	:	PUNCT
framr-1723	55	13	financial	financial	ADJ
framr-1723	55	14	risk	risk	NOUN
framr-1723	55	15	and	and	CCONJ
framr-1723	55	16	management	management	NOUN
framr-1723	55	17	reviews	review	NOUN
framr-1723	55	18	,	,	PUNCT
framr-1723	55	19	2016	2016	NUM
framr-1723	55	20	,	,	PUNCT
framr-1723	55	21	2(1	2(1	NUM
framr-1723	55	22	):	):	PUNCT
framr-1723	55	23	43	43	NUM
framr-1723	55	24	-	-	SYM
framr-1723	55	25	50	50	NUM
framr-1723	55	26	45	45	NUM
framr-1723	55	27	©	©	PROPN
framr-1723	55	28	2016	2016	NUM
framr-1723	55	29	conscientia	conscientia	PROPN
framr-1723	55	30	beam	beam	PROPN
framr-1723	55	31	.	.	PUNCT
framr-1723	56	1	all	all	DET
framr-1723	56	2	rights	right	NOUN
framr-1723	56	3	reserved	reserve	VERB
framr-1723	56	4	.	.	PUNCT
framr-1723	57	1	a.	a.	NOUN
framr-1723	57	2	whether	whether	SCONJ
framr-1723	57	3	the	the	DET
framr-1723	57	4	government	government	NOUN
framr-1723	57	5	is	be	AUX
framr-1723	57	6	carrying	carry	VERB
framr-1723	57	7	out	out	ADP
framr-1723	57	8	only	only	ADV
framr-1723	57	9	those	those	DET
framr-1723	57	10	activities	activity	NOUN
framr-1723	57	11	or	or	CCONJ
framr-1723	57	12	program	program	NOUN
framr-1723	57	13	authorized	authorize	VERB
framr-1723	57	14	by	by	ADP
framr-1723	57	15	the	the	DET
framr-1723	57	16	legislature	legislature	NOUN
framr-1723	57	17	and	and	CCONJ
framr-1723	57	18	is	be	AUX
framr-1723	57	19	conducting	conduct	VERB
framr-1723	57	20	them	they	PRON
framr-1723	57	21	in	in	ADP
framr-1723	57	22	a	a	DET
framr-1723	57	23	manner	manner	NOUN
framr-1723	57	24	contemplated	contemplate	VERB
framr-1723	57	25	to	to	PART
framr-1723	57	26	achieve	achieve	VERB
framr-1723	57	27	the	the	DET
framr-1723	57	28	objectives	objective	NOUN
framr-1723	57	29	intended	intend	VERB
framr-1723	57	30	,	,	PUNCT
framr-1723	57	31	i.e	i.e	DET
framr-1723	57	32	budgetary	budgetary	ADJ
framr-1723	57	33	provisions	provision	NOUN
framr-1723	57	34	adhered	adhere	VERB
framr-1723	57	35	to	to	ADP
framr-1723	57	36	strictly	strictly	ADV
framr-1723	57	37	.	.	PUNCT
framr-1723	58	1	b.	b.	VERB
framr-1723	58	2	where	where	SCONJ
framr-1723	58	3	the	the	DET
framr-1723	58	4	program	program	NOUN
framr-1723	58	5	or	or	CCONJ
framr-1723	58	6	activities	activity	NOUN
framr-1723	58	7	are	be	AUX
framr-1723	58	8	conducted	conduct	VERB
framr-1723	58	9	and	and	CCONJ
framr-1723	58	10	expenditure	expenditure	NOUN
framr-1723	58	11	made	make	VERB
framr-1723	58	12	in	in	ADP
framr-1723	58	13	compliance	compliance	NOUN
framr-1723	58	14	with	with	ADP
framr-1723	58	15	legal	legal	ADJ
framr-1723	58	16	stipulations	stipulation	NOUN
framr-1723	58	17	and	and	CCONJ
framr-1723	58	18	requisitions	requisition	NOUN
framr-1723	58	19	.	.	PUNCT
framr-1723	59	1	c.	c.	NOUN
framr-1723	59	2	whether	whether	SCONJ
framr-1723	59	3	the	the	DET
framr-1723	59	4	resources	resource	NOUN
framr-1723	59	5	of	of	ADP
framr-1723	59	6	the	the	DET
framr-1723	59	7	public	public	ADJ
framr-1723	59	8	sector	sector	NOUN
framr-1723	59	9	and	and	CCONJ
framr-1723	59	10	its	its	PRON
framr-1723	59	11	agencies	agency	NOUN
framr-1723	59	12	including	include	VERB
framr-1723	59	13	funds	fund	NOUN
framr-1723	59	14	,	,	PUNCT
framr-1723	59	15	property	property	NOUN
framr-1723	59	16	and	and	CCONJ
framr-1723	59	17	personnel	personnel	NOUN
framr-1723	59	18	are	be	AUX
framr-1723	59	19	adequately	adequately	ADV
framr-1723	59	20	controlled	control	VERB
framr-1723	59	21	and	and	CCONJ
framr-1723	59	22	utilized	utilize	VERB
framr-1723	59	23	.	.	PUNCT
framr-1723	60	1	d.	d.	NOUN
framr-1723	60	2	whether	whether	SCONJ
framr-1723	60	3	all	all	DET
framr-1723	60	4	revenues	revenue	NOUN
framr-1723	60	5	and	and	CCONJ
framr-1723	60	6	receipts	receipt	NOUN
framr-1723	60	7	arising	arise	VERB
framr-1723	60	8	from	from	ADP
framr-1723	60	9	the	the	DET
framr-1723	60	10	operations	operation	NOUN
framr-1723	60	11	under	under	ADP
framr-1723	60	12	examination	examination	NOUN
framr-1723	60	13	are	be	AUX
framr-1723	60	14	collected	collect	VERB
framr-1723	60	15	and	and	CCONJ
framr-1723	60	16	property	property	NOUN
framr-1723	60	17	accounted	account	VERB
framr-1723	60	18	for	for	ADP
framr-1723	60	19	and	and	CCONJ
framr-1723	60	20	point	point	VERB
framr-1723	60	21	out	out	ADP
framr-1723	60	22	areas	area	NOUN
framr-1723	60	23	of	of	ADP
framr-1723	60	24	weakness	weakness	NOUN
framr-1723	60	25	and	and	CCONJ
framr-1723	60	26	financial	financial	ADJ
framr-1723	60	27	loss	loss	NOUN
framr-1723	60	28	.	.	PUNCT
framr-1723	61	1	e.	e.	PROPN
framr-1723	61	2	whether	whether	SCONJ
framr-1723	61	3	the	the	DET
framr-1723	61	4	government‟s	government‟s	ADJ
framr-1723	61	5	accounting	accounting	NOUN
framr-1723	61	6	system	system	NOUN
framr-1723	61	7	complies	comply	VERB
framr-1723	61	8	with	with	ADP
framr-1723	61	9	principles	principle	NOUN
framr-1723	61	10	,	,	PUNCT
framr-1723	61	11	standards	standard	NOUN
framr-1723	61	12	and	and	CCONJ
framr-1723	61	13	related	related	ADJ
framr-1723	61	14	requirements	requirement	NOUN
framr-1723	61	15	prescribed	prescribe	VERB
framr-1723	61	16	by	by	ADP
framr-1723	61	17	regulations	regulation	NOUN
framr-1723	61	18	.	.	PUNCT
framr-1723	62	1	f.	f.	NOUN
framr-1723	63	1	whether	whether	SCONJ
framr-1723	63	2	report	report	NOUN
framr-1723	63	3	by	by	ADP
framr-1723	63	4	government	government	NOUN
framr-1723	63	5	to	to	ADP
framr-1723	63	6	legislature	legislature	NOUN
framr-1723	63	7	and	and	CCONJ
framr-1723	63	8	other	other	ADJ
framr-1723	63	9	appropriate	appropriate	ADJ
framr-1723	63	10	bodies	body	NOUN
framr-1723	63	11	disclose	disclose	VERB
framr-1723	63	12	properly	properly	ADV
framr-1723	63	13	the	the	DET
framr-1723	63	14	information	information	NOUN
framr-1723	63	15	required	require	VERB
framr-1723	63	16	for	for	ADP
framr-1723	63	17	the	the	DET
framr-1723	63	18	purpose	purpose	NOUN
framr-1723	63	19	of	of	ADP
framr-1723	63	20	the	the	DET
framr-1723	63	21	report	report	NOUN
framr-1723	63	22	.	.	PUNCT
framr-1723	64	1	g.	g.	PROPN
framr-1723	64	2	errors	error	NOUN
framr-1723	64	3	and	and	CCONJ
framr-1723	64	4	mistakes	mistake	NOUN
framr-1723	64	5	in	in	ADP
framr-1723	64	6	government	government	NOUN
framr-1723	64	7	financial	financial	ADJ
framr-1723	64	8	transactions	transaction	NOUN
framr-1723	64	9	or	or	CCONJ
framr-1723	64	10	the	the	DET
framr-1723	64	11	disbursement	disbursement	NOUN
framr-1723	64	12	of	of	ADP
framr-1723	64	13	funds	fund	NOUN
framr-1723	64	14	as	as	ADV
framr-1723	64	15	well	well	ADV
framr-1723	64	16	as	as	ADP
framr-1723	64	17	the	the	DET
framr-1723	64	18	financial	financial	ADJ
framr-1723	64	19	records	record	NOUN
framr-1723	64	20	keeping	keep	VERB
framr-1723	64	21	by	by	ADP
framr-1723	64	22	the	the	DET
framr-1723	64	23	staff	staff	NOUN
framr-1723	64	24	are	be	AUX
framr-1723	64	25	easily	easily	ADV
framr-1723	64	26	identified	identify	VERB
framr-1723	64	27	.	.	PUNCT
framr-1723	65	1	1.5	1.5	NUM
framr-1723	65	2	.	.	PUNCT
framr-1723	65	3	general	general	ADJ
framr-1723	65	4	audit	audit	NOUN
framr-1723	65	5	standards	standard	VERB
framr-1723	65	6	the	the	DET
framr-1723	65	7	general	general	ADJ
framr-1723	65	8	audit	audit	NOUN
framr-1723	65	9	standard	standard	NOUN
framr-1723	65	10	relates	relate	VERB
framr-1723	65	11	to	to	ADP
framr-1723	65	12	competence	competence	NOUN
framr-1723	65	13	,	,	PUNCT
framr-1723	65	14	independence	independence	NOUN
framr-1723	65	15	,	,	PUNCT
framr-1723	65	16	professional	professional	ADJ
framr-1723	65	17	care	care	NOUN
framr-1723	65	18	and	and	CCONJ
framr-1723	65	19	quality	quality	NOUN
framr-1723	65	20	control	control	NOUN
framr-1723	65	21	.	.	PUNCT
framr-1723	66	1	i.	i.	PROPN
framr-1723	66	2	competence	competence	NOUN
framr-1723	66	3	the	the	DET
framr-1723	66	4	auditor	auditor	NOUN
framr-1723	66	5	should	should	AUX
framr-1723	66	6	possess	possess	VERB
framr-1723	66	7	adequate	adequate	ADJ
framr-1723	66	8	professional	professional	ADJ
framr-1723	66	9	proficiency	proficiency	NOUN
framr-1723	66	10	necessary	necessary	ADJ
framr-1723	66	11	for	for	ADP
framr-1723	66	12	carrying	carry	VERB
framr-1723	66	13	out	out	ADP
framr-1723	66	14	his	his	PRON
framr-1723	66	15	work	work	NOUN
framr-1723	66	16	.	.	PUNCT
framr-1723	67	1	he	he	PRON
framr-1723	67	2	should	should	AUX
framr-1723	67	3	have	have	VERB
framr-1723	67	4	a	a	DET
framr-1723	67	5	wide	wide	ADJ
framr-1723	67	6	knowledge	knowledge	NOUN
framr-1723	67	7	and	and	CCONJ
framr-1723	67	8	skill	skill	NOUN
framr-1723	67	9	of	of	ADP
framr-1723	67	10	the	the	DET
framr-1723	67	11	theory	theory	NOUN
framr-1723	67	12	and	and	CCONJ
framr-1723	67	13	practice	practice	NOUN
framr-1723	67	14	of	of	ADP
framr-1723	67	15	accountancy	accountancy	NOUN
framr-1723	67	16	and	and	CCONJ
framr-1723	67	17	should	should	AUX
framr-1723	67	18	be	be	AUX
framr-1723	67	19	able	able	ADJ
framr-1723	67	20	to	to	PART
framr-1723	67	21	ask	ask	VERB
framr-1723	67	22	intelligent	intelligent	ADJ
framr-1723	67	23	questions	question	NOUN
framr-1723	67	24	from	from	ADP
framr-1723	67	25	his	his	PRON
framr-1723	67	26	clients	client	NOUN
framr-1723	67	27	and	and	CCONJ
framr-1723	67	28	their	their	PRON
framr-1723	67	29	staff	staff	NOUN
framr-1723	67	30	when	when	SCONJ
framr-1723	67	31	faced	face	VERB
framr-1723	67	32	with	with	ADP
framr-1723	67	33	transactions	transaction	NOUN
framr-1723	67	34	of	of	ADP
framr-1723	67	35	a	a	DET
framr-1723	67	36	technical	technical	ADJ
framr-1723	67	37	nature	nature	NOUN
framr-1723	67	38	.	.	PUNCT
framr-1723	68	1	ii	ii	PROPN
framr-1723	68	2	.	.	PUNCT
framr-1723	69	1	independence	independence	PROPN
framr-1723	69	2	the	the	DET
framr-1723	69	3	auditor	auditor	NOUN
framr-1723	69	4	(	(	PUNCT
framr-1723	69	5	the	the	DET
framr-1723	69	6	audit	audit	NOUN
framr-1723	69	7	organization	organization	NOUN
framr-1723	69	8	)	)	PUNCT
framr-1723	69	9	should	should	AUX
framr-1723	69	10	be	be	AUX
framr-1723	69	11	free	free	ADJ
framr-1723	69	12	from	from	ADP
framr-1723	69	13	personal	personal	ADJ
framr-1723	69	14	and	and	CCONJ
framr-1723	69	15	external	external	ADJ
framr-1723	69	16	impairments	impairment	NOUN
framr-1723	69	17	to	to	ADP
framr-1723	69	18	independence	independence	NOUN
framr-1723	69	19	.	.	PUNCT
framr-1723	70	1	the	the	DET
framr-1723	70	2	auditor	auditor	NOUN
framr-1723	70	3	should	should	AUX
framr-1723	70	4	maintain	maintain	VERB
framr-1723	70	5	an	an	DET
framr-1723	70	6	independent	independent	ADJ
framr-1723	70	7	status	status	NOUN
framr-1723	70	8	and	and	CCONJ
framr-1723	70	9	attitude	attitude	NOUN
framr-1723	70	10	in	in	ADP
framr-1723	70	11	reality	reality	NOUN
framr-1723	70	12	and	and	CCONJ
framr-1723	70	13	appearance	appearance	NOUN
framr-1723	70	14	.	.	PUNCT
framr-1723	71	1	the	the	DET
framr-1723	71	2	aim	aim	NOUN
framr-1723	71	3	is	be	AUX
framr-1723	71	4	to	to	PART
framr-1723	71	5	have	have	VERB
framr-1723	71	6	conclusions	conclusion	NOUN
framr-1723	71	7	,	,	PUNCT
framr-1723	71	8	opinions	opinion	NOUN
framr-1723	71	9	,	,	PUNCT
framr-1723	71	10	judgments	judgment	NOUN
framr-1723	71	11	and	and	CCONJ
framr-1723	71	12	recommendations	recommendation	NOUN
framr-1723	71	13	that	that	PRON
framr-1723	71	14	are	be	AUX
framr-1723	71	15	partial	partial	ADJ
framr-1723	71	16	by	by	ADP
framr-1723	71	17	knowledgeable	knowledgeable	ADJ
framr-1723	71	18	persons	person	NOUN
framr-1723	71	19	and	and	CCONJ
framr-1723	71	20	third	third	ADJ
framr-1723	71	21	parties	party	NOUN
framr-1723	71	22	.	.	PUNCT
framr-1723	72	1	iii	iii	X
framr-1723	72	2	.	.	PUNCT
framr-1723	73	1	due	due	ADJ
framr-1723	73	2	professional	professional	ADJ
framr-1723	73	3	care	care	NOUN
framr-1723	73	4	as	as	ADV
framr-1723	73	5	much	much	ADV
framr-1723	73	6	as	as	SCONJ
framr-1723	73	7	it	it	PRON
framr-1723	73	8	depends	depend	VERB
framr-1723	73	9	on	on	ADP
framr-1723	73	10	him	he	PRON
framr-1723	74	1	,	,	PUNCT
framr-1723	74	2	the	the	DET
framr-1723	74	3	auditor	auditor	NOUN
framr-1723	74	4	should	should	AUX
framr-1723	74	5	act	act	VERB
framr-1723	74	6	with	with	ADP
framr-1723	74	7	due	due	ADJ
framr-1723	74	8	care	care	NOUN
framr-1723	74	9	,	,	PUNCT
framr-1723	74	10	skill	skill	NOUN
framr-1723	74	11	and	and	CCONJ
framr-1723	74	12	diligence	diligence	NOUN
framr-1723	74	13	in	in	ADP
framr-1723	74	14	conducting	conduct	VERB
framr-1723	74	15	the	the	DET
framr-1723	74	16	audit	audit	NOUN
framr-1723	74	17	and	and	CCONJ
framr-1723	74	18	in	in	ADP
framr-1723	74	19	preparing	prepare	VERB
framr-1723	74	20	the	the	DET
framr-1723	74	21	related	relate	VERB
framr-1723	74	22	reports	report	NOUN
framr-1723	74	23	.	.	PUNCT
framr-1723	75	1	the	the	DET
framr-1723	75	2	auditor	auditor	NOUN
framr-1723	75	3	is	be	AUX
framr-1723	75	4	expected	expect	VERB
framr-1723	75	5	to	to	PART
framr-1723	75	6	observe	observe	VERB
framr-1723	75	7	the	the	DET
framr-1723	75	8	general	general	ADJ
framr-1723	75	9	audit	audit	NOUN
framr-1723	75	10	standards	standard	NOUN
framr-1723	75	11	and	and	CCONJ
framr-1723	75	12	other	other	ADJ
framr-1723	75	13	relevant	relevant	ADJ
framr-1723	75	14	laws	law	NOUN
framr-1723	75	15	and	and	CCONJ
framr-1723	75	16	regulations	regulation	NOUN
framr-1723	75	17	when	when	SCONJ
framr-1723	75	18	carrying	carry	VERB
framr-1723	75	19	out	out	ADP
framr-1723	75	20	audit	audit	NOUN
framr-1723	75	21	work	work	NOUN
framr-1723	75	22	.	.	PUNCT
framr-1723	76	1	iv	iv	X
framr-1723	76	2	.	.	PUNCT
framr-1723	76	3	quality	quality	NOUN
framr-1723	76	4	control	control	NOUN
framr-1723	76	5	it	it	PRON
framr-1723	76	6	is	be	AUX
framr-1723	76	7	the	the	DET
framr-1723	76	8	responsibility	responsibility	NOUN
framr-1723	76	9	of	of	ADP
framr-1723	76	10	the	the	DET
framr-1723	76	11	auditor	auditor	NOUN
framr-1723	76	12	to	to	PART
framr-1723	76	13	adequately	adequately	ADV
framr-1723	76	14	plan	plan	VERB
framr-1723	76	15	and	and	CCONJ
framr-1723	76	16	control	control	VERB
framr-1723	76	17	his	his	PRON
framr-1723	76	18	work	work	NOUN
framr-1723	76	19	.	.	PUNCT
framr-1723	77	1	he	he	PRON
framr-1723	77	2	must	must	AUX
framr-1723	77	3	consider	consider	VERB
framr-1723	77	4	how	how	SCONJ
framr-1723	77	5	the	the	DET
framr-1723	77	6	overall	overall	ADJ
framr-1723	77	7	quality	quality	NOUN
framr-1723	77	8	of	of	ADP
framr-1723	77	9	the	the	DET
framr-1723	77	10	work	work	NOUN
framr-1723	77	11	carried	carry	VERB
framr-1723	77	12	out	out	ADP
framr-1723	77	13	within	within	ADP
framr-1723	77	14	the	the	DET
framr-1723	77	15	organization	organization	NOUN
framr-1723	77	16	can	can	AUX
framr-1723	77	17	be	be	AUX
framr-1723	77	18	monitored	monitor	VERB
framr-1723	77	19	and	and	CCONJ
framr-1723	77	20	maintained	maintain	VERB
framr-1723	77	21	.	.	PUNCT
framr-1723	78	1	1.6	1.6	NUM
framr-1723	78	2	.	.	PUNCT
framr-1723	78	3	audit	audit	NOUN
framr-1723	78	4	procedure	procedure	NOUN
framr-1723	78	5	the	the	DET
framr-1723	78	6	audit	audit	NOUN
framr-1723	78	7	procedure	procedure	NOUN
framr-1723	78	8	is	be	AUX
framr-1723	78	9	influenced	influence	VERB
framr-1723	78	10	by	by	ADP
framr-1723	78	11	auditing	auditing	NOUN
framr-1723	78	12	standards	standard	NOUN
framr-1723	78	13	which	which	PRON
framr-1723	78	14	are	be	AUX
framr-1723	78	15	drawn	draw	VERB
framr-1723	78	16	by	by	ADP
framr-1723	78	17	the	the	DET
framr-1723	78	18	professional	professional	ADJ
framr-1723	78	19	accountants	accountant	NOUN
framr-1723	78	20	and	and	CCONJ
framr-1723	78	21	legal	legal	ADJ
framr-1723	78	22	regulations	regulation	NOUN
framr-1723	78	23	.	.	PUNCT
framr-1723	79	1	the	the	DET
framr-1723	79	2	auditing	auditing	NOUN
framr-1723	79	3	standards	standard	NOUN
framr-1723	79	4	often	often	ADV
framr-1723	79	5	covers	cover	VERB
framr-1723	79	6	the	the	DET
framr-1723	79	7	conduct	conduct	NOUN
framr-1723	79	8	of	of	ADP
framr-1723	79	9	auditor	auditor	NOUN
framr-1723	79	10	,	,	PUNCT
framr-1723	79	11	the	the	DET
framr-1723	79	12	planning	planning	NOUN
framr-1723	79	13	,	,	PUNCT
framr-1723	79	14	controlling	control	VERB
framr-1723	79	15	,	,	PUNCT
framr-1723	79	16	recording	recording	NOUN
framr-1723	79	17	and	and	CCONJ
framr-1723	79	18	reporting	reporting	NOUN
framr-1723	79	19	of	of	ADP
framr-1723	79	20	actual	actual	ADJ
framr-1723	79	21	audit	audit	NOUN
framr-1723	79	22	work	work	NOUN
framr-1723	79	23	.	.	PUNCT
framr-1723	80	1	the	the	DET
framr-1723	80	2	audit	audit	NOUN
framr-1723	80	3	procedure	procedure	NOUN
framr-1723	80	4	involves	involve	VERB
framr-1723	80	5	:	:	PUNCT
framr-1723	80	6	1	1	X
framr-1723	80	7	.	.	X
framr-1723	80	8	obtaining	obtain	VERB
framr-1723	80	9	a	a	DET
framr-1723	80	10	detailed	detailed	ADJ
framr-1723	80	11	and	and	CCONJ
framr-1723	80	12	clear	clear	ADJ
framr-1723	80	13	understanding	understanding	NOUN
framr-1723	80	14	of	of	ADP
framr-1723	80	15	the	the	DET
framr-1723	80	16	organization	organization	NOUN
framr-1723	80	17	.	.	PUNCT
framr-1723	81	1	2	2	X
framr-1723	81	2	.	.	X
framr-1723	81	3	assessing	assess	VERB
framr-1723	81	4	the	the	DET
framr-1723	81	5	quality	quality	NOUN
framr-1723	81	6	of	of	ADP
framr-1723	81	7	financial	financial	ADJ
framr-1723	81	8	reporting	reporting	NOUN
framr-1723	81	9	systems	system	NOUN
framr-1723	81	10	and	and	CCONJ
framr-1723	81	11	controls	control	NOUN
framr-1723	81	12	to	to	PART
framr-1723	81	13	see	see	VERB
framr-1723	81	14	whether	whether	SCONJ
framr-1723	81	15	the	the	DET
framr-1723	81	16	underlying	underlie	VERB
framr-1723	81	17	accounting	accounting	NOUN
framr-1723	81	18	records	record	NOUN
framr-1723	81	19	form	form	VERB
framr-1723	81	20	a	a	DET
framr-1723	81	21	reliable	reliable	ADJ
framr-1723	81	22	basis	basis	NOUN
framr-1723	81	23	of	of	ADP
framr-1723	81	24	the	the	DET
framr-1723	81	25	preparation	preparation	NOUN
framr-1723	81	26	of	of	ADP
framr-1723	81	27	the	the	DET
framr-1723	81	28	statements	statement	NOUN
framr-1723	81	29	.	.	PUNCT
framr-1723	82	1	this	this	PRON
framr-1723	82	2	is	be	AUX
framr-1723	82	3	done	do	VERB
framr-1723	82	4	by	by	ADP
framr-1723	82	5	critically	critically	ADV
framr-1723	82	6	reviewing	review	VERB
framr-1723	82	7	the	the	DET
framr-1723	82	8	system	system	NOUN
framr-1723	82	9	of	of	ADP
framr-1723	82	10	book	book	NOUN
framr-1723	82	11	keeping	keeping	NOUN
framr-1723	82	12	,	,	PUNCT
framr-1723	82	13	accounting	accounting	NOUN
framr-1723	82	14	and	and	CCONJ
framr-1723	82	15	internal	internal	ADJ
framr-1723	82	16	control	control	NOUN
framr-1723	82	17	.	.	PUNCT
framr-1723	83	1	financial	financial	ADJ
framr-1723	83	2	risk	risk	NOUN
framr-1723	83	3	and	and	CCONJ
framr-1723	83	4	management	management	NOUN
framr-1723	83	5	reviews	review	NOUN
framr-1723	83	6	,	,	PUNCT
framr-1723	83	7	2016	2016	NUM
framr-1723	83	8	,	,	PUNCT
framr-1723	83	9	2(1	2(1	NUM
framr-1723	83	10	):	):	PUNCT
framr-1723	83	11	43	43	NUM
framr-1723	83	12	-	-	SYM
framr-1723	83	13	50	50	NUM
framr-1723	83	14	46	46	NUM
framr-1723	83	15	©	©	PROPN
framr-1723	83	16	2016	2016	NUM
framr-1723	83	17	conscientia	conscientia	PROPN
framr-1723	83	18	beam	beam	PROPN
framr-1723	83	19	.	.	PUNCT
framr-1723	84	1	all	all	DET
framr-1723	84	2	rights	right	NOUN
framr-1723	84	3	reserved	reserve	VERB
framr-1723	84	4	.	.	PUNCT
framr-1723	85	1	i.	i.	PROPN
framr-1723	85	2	making	make	VERB
framr-1723	85	3	such	such	ADJ
framr-1723	85	4	checks	check	NOUN
framr-1723	85	5	,	,	PUNCT
framr-1723	85	6	tests	test	NOUN
framr-1723	85	7	and	and	CCONJ
framr-1723	85	8	inquiries	inquiry	NOUN
framr-1723	85	9	as	as	SCONJ
framr-1723	85	10	he	he	PRON
framr-1723	85	11	considers	consider	VERB
framr-1723	85	12	necessary	necessary	ADJ
framr-1723	85	13	so	so	SCONJ
framr-1723	85	14	as	as	SCONJ
framr-1723	85	15	to	to	PART
framr-1723	85	16	form	form	VERB
framr-1723	85	17	an	an	DET
framr-1723	85	18	opinion	opinion	NOUN
framr-1723	85	19	about	about	ADP
framr-1723	85	20	the	the	DET
framr-1723	85	21	reliability	reliability	NOUN
framr-1723	85	22	of	of	ADP
framr-1723	85	23	the	the	DET
framr-1723	85	24	records	record	NOUN
framr-1723	85	25	as	as	ADP
framr-1723	85	26	the	the	DET
framr-1723	85	27	basis	basis	NOUN
framr-1723	85	28	from	from	ADP
framr-1723	85	29	the	the	DET
framr-1723	85	30	preparation	preparation	NOUN
framr-1723	85	31	of	of	ADP
framr-1723	85	32	the	the	DET
framr-1723	85	33	accounts	account	NOUN
framr-1723	85	34	.	.	PUNCT
framr-1723	86	1	ii	ii	X
framr-1723	86	2	.	.	PUNCT
framr-1723	86	3	comparing	compare	VERB
framr-1723	86	4	the	the	DET
framr-1723	86	5	statement	statement	NOUN
framr-1723	86	6	of	of	ADP
framr-1723	86	7	income	income	NOUN
framr-1723	86	8	and	and	CCONJ
framr-1723	86	9	expenditure	expenditure	NOUN
framr-1723	86	10	and	and	CCONJ
framr-1723	86	11	balance	balance	NOUN
framr-1723	86	12	sheet	sheet	NOUN
framr-1723	86	13	with	with	ADP
framr-1723	86	14	the	the	DET
framr-1723	86	15	underlying	underlie	VERB
framr-1723	86	16	records	record	NOUN
framr-1723	86	17	to	to	PART
framr-1723	86	18	see	see	VERB
framr-1723	86	19	whether	whether	SCONJ
framr-1723	86	20	they	they	PRON
framr-1723	86	21	are	be	AUX
framr-1723	86	22	in	in	ADP
framr-1723	86	23	accordance	accordance	NOUN
framr-1723	86	24	.	.	PUNCT
framr-1723	87	1	iii	iii	X
framr-1723	87	2	.	.	PUNCT
framr-1723	88	1	verifying	verify	VERB
framr-1723	88	2	the	the	DET
framr-1723	88	3	existence	existence	NOUN
framr-1723	88	4	,	,	PUNCT
framr-1723	88	5	ownership	ownership	NOUN
framr-1723	88	6	and	and	CCONJ
framr-1723	88	7	bases	basis	NOUN
framr-1723	88	8	of	of	ADP
framr-1723	88	9	valuation	valuation	NOUN
framr-1723	88	10	of	of	ADP
framr-1723	88	11	the	the	DET
framr-1723	88	12	assets	asset	NOUN
framr-1723	88	13	and	and	CCONJ
framr-1723	88	14	assess	assess	VERB
framr-1723	88	15	whether	whether	SCONJ
framr-1723	88	16	liabilities	liability	NOUN
framr-1723	88	17	are	be	AUX
framr-1723	88	18	accurately	accurately	ADV
framr-1723	88	19	and	and	CCONJ
framr-1723	88	20	fully	fully	ADV
framr-1723	88	21	disclosed	disclose	VERB
framr-1723	88	22	.	.	PUNCT
framr-1723	89	1	3	3	X
framr-1723	89	2	.	.	X
framr-1723	89	3	checking	check	VERB
framr-1723	89	4	a	a	DET
framr-1723	89	5	sample	sample	NOUN
framr-1723	89	6	of	of	ADP
framr-1723	89	7	transactions	transaction	NOUN
framr-1723	89	8	and	and	CCONJ
framr-1723	89	9	balances	balance	NOUN
framr-1723	89	10	in	in	ADP
framr-1723	89	11	the	the	DET
framr-1723	89	12	accounting	accounting	NOUN
framr-1723	89	13	records	record	NOUN
framr-1723	89	14	to	to	PART
framr-1723	89	15	ensure	ensure	VERB
framr-1723	89	16	that	that	SCONJ
framr-1723	89	17	the	the	DET
framr-1723	89	18	accounts	account	NOUN
framr-1723	89	19	have	have	AUX
framr-1723	89	20	been	be	AUX
framr-1723	89	21	prepared	prepare	VERB
framr-1723	89	22	on	on	ADP
framr-1723	89	23	sound	sound	ADJ
framr-1723	89	24	accounting	accounting	NOUN
framr-1723	89	25	principles	principle	NOUN
framr-1723	89	26	and	and	CCONJ
framr-1723	89	27	in	in	ADP
framr-1723	89	28	accordance	accordance	NOUN
framr-1723	89	29	with	with	ADP
framr-1723	89	30	the	the	DET
framr-1723	89	31	statements	statement	NOUN
framr-1723	89	32	of	of	ADP
framr-1723	89	33	accounting	accounting	NOUN
framr-1723	89	34	standards	standard	NOUN
framr-1723	89	35	.	.	PUNCT
framr-1723	90	1	4	4	X
framr-1723	90	2	.	.	X
framr-1723	90	3	review	review	NOUN
framr-1723	90	4	of	of	ADP
framr-1723	90	5	the	the	DET
framr-1723	90	6	present	present	ADJ
framr-1723	90	7	results	result	NOUN
framr-1723	90	8	against	against	ADP
framr-1723	90	9	those	those	PRON
framr-1723	90	10	of	of	ADP
framr-1723	90	11	previous	previous	ADJ
framr-1723	90	12	years	year	NOUN
framr-1723	90	13	current	current	ADJ
framr-1723	90	14	years‟	years‟	NOUN
framr-1723	90	15	expected	expect	VERB
framr-1723	90	16	result	result	NOUN
framr-1723	90	17	and	and	CCONJ
framr-1723	90	18	against	against	ADP
framr-1723	90	19	the	the	DET
framr-1723	90	20	results	result	NOUN
framr-1723	90	21	of	of	ADP
framr-1723	90	22	comparable	comparable	ADJ
framr-1723	90	23	organizations	organization	NOUN
framr-1723	90	24	to	to	PART
framr-1723	90	25	ensure	ensure	VERB
framr-1723	90	26	whether	whether	SCONJ
framr-1723	90	27	the	the	DET
framr-1723	90	28	result	result	NOUN
framr-1723	90	29	is	be	AUX
framr-1723	90	30	reasonable	reasonable	ADJ
framr-1723	90	31	and	and	CCONJ
framr-1723	90	32	to	to	PART
framr-1723	90	33	determine	determine	VERB
framr-1723	90	34	if	if	SCONJ
framr-1723	90	35	there	there	PRON
framr-1723	90	36	are	be	VERB
framr-1723	90	37	acceptable	acceptable	ADJ
framr-1723	90	38	explanations	explanation	NOUN
framr-1723	90	39	for	for	ADP
framr-1723	90	40	any	any	DET
framr-1723	90	41	unusual	unusual	ADJ
framr-1723	90	42	trends	trend	NOUN
framr-1723	90	43	in	in	ADP
framr-1723	90	44	activities	activity	NOUN
framr-1723	90	45	/	/	SYM
framr-1723	90	46	results	result	NOUN
framr-1723	90	47	.	.	PUNCT
framr-1723	91	1	5	5	X
framr-1723	91	2	.	.	X
framr-1723	91	3	discussing	discuss	VERB
framr-1723	91	4	with	with	ADP
framr-1723	91	5	management	management	NOUN
framr-1723	91	6	(	(	PUNCT
framr-1723	91	7	executive	executive	NOUN
framr-1723	91	8	)	)	PUNCT
framr-1723	91	9	and	and	CCONJ
framr-1723	91	10	directors	director	NOUN
framr-1723	91	11	on	on	ADP
framr-1723	91	12	significant	significant	ADJ
framr-1723	91	13	issues	issue	NOUN
framr-1723	91	14	within	within	ADP
framr-1723	91	15	the	the	DET
framr-1723	91	16	financial	financial	ADJ
framr-1723	91	17	statements	statement	NOUN
framr-1723	91	18	.	.	PUNCT
framr-1723	92	1	6	6	X
framr-1723	92	2	.	.	X
framr-1723	92	3	in	in	ADP
framr-1723	92	4	concluding	concluding	NOUN
framr-1723	92	5	,	,	PUNCT
framr-1723	92	6	the	the	DET
framr-1723	92	7	auditor	auditor	NOUN
framr-1723	92	8	use	use	VERB
framr-1723	92	9	his	his	PRON
framr-1723	92	10	professional	professional	ADJ
framr-1723	92	11	judgment	judgment	NOUN
framr-1723	92	12	to	to	PART
framr-1723	92	13	form	form	VERB
framr-1723	92	14	opinion	opinion	NOUN
framr-1723	92	15	on	on	ADP
framr-1723	92	16	the	the	DET
framr-1723	92	17	overall	overall	ADJ
framr-1723	92	18	picture	picture	NOUN
framr-1723	92	19	where	where	SCONJ
framr-1723	92	20	the	the	DET
framr-1723	92	21	accounts	account	NOUN
framr-1723	92	22	give	give	VERB
framr-1723	92	23	the	the	DET
framr-1723	92	24	true	true	ADJ
framr-1723	92	25	and	and	CCONJ
framr-1723	92	26	fair	fair	ADJ
framr-1723	92	27	view	view	NOUN
framr-1723	92	28	of	of	ADP
framr-1723	92	29	the	the	DET
framr-1723	92	30	position	position	NOUN
framr-1723	92	31	of	of	ADP
framr-1723	92	32	the	the	DET
framr-1723	92	33	state	state	NOUN
framr-1723	92	34	of	of	ADP
framr-1723	92	35	affairs	affair	NOUN
framr-1723	92	36	of	of	ADP
framr-1723	92	37	the	the	DET
framr-1723	92	38	council	council	NOUN
framr-1723	92	39	during	during	ADP
framr-1723	92	40	the	the	DET
framr-1723	92	41	accounting	accounting	NOUN
framr-1723	92	42	period	period	NOUN
framr-1723	92	43	.	.	PUNCT
framr-1723	93	1	1.7	1.7	NUM
framr-1723	93	2	.	.	PUNCT
framr-1723	93	3	types	type	NOUN
framr-1723	93	4	of	of	ADP
framr-1723	93	5	audit	audit	NOUN
framr-1723	93	6	relevant	relevant	ADJ
framr-1723	93	7	to	to	ADP
framr-1723	93	8	public	public	ADJ
framr-1723	93	9	sector	sector	NOUN
framr-1723	93	10	1.7.1	1.7.1	NUM
framr-1723	93	11	.	.	PUNCT
framr-1723	94	1	internal	internal	ADJ
framr-1723	94	2	audits	audits	NOUN
framr-1723	94	3	this	this	DET
framr-1723	94	4	type	type	NOUN
framr-1723	94	5	of	of	ADP
framr-1723	94	6	audit	audit	NOUN
framr-1723	94	7	implies	imply	VERB
framr-1723	94	8	that	that	SCONJ
framr-1723	94	9	the	the	DET
framr-1723	94	10	work	work	NOUN
framr-1723	94	11	of	of	ADP
framr-1723	94	12	audit	audit	NOUN
framr-1723	94	13	is	be	AUX
framr-1723	94	14	carved	carve	VERB
framr-1723	94	15	out	out	ADP
framr-1723	94	16	by	by	ADP
framr-1723	94	17	specially	specially	ADV
framr-1723	94	18	assigned	assign	VERB
framr-1723	94	19	staff	staff	NOUN
framr-1723	94	20	(	(	PUNCT
framr-1723	94	21	internal	internal	ADJ
framr-1723	94	22	auditor	auditor	NOUN
framr-1723	94	23	)	)	PUNCT
framr-1723	94	24	;	;	PUNCT
framr-1723	94	25	it	it	PRON
framr-1723	94	26	will	will	AUX
framr-1723	94	27	normally	normally	ADV
framr-1723	94	28	consist	consist	VERB
framr-1723	94	29	of	of	ADP
framr-1723	94	30	a	a	DET
framr-1723	94	31	reviewing	reviewing	NOUN
framr-1723	94	32	of	of	ADP
framr-1723	94	33	the	the	DET
framr-1723	94	34	operations	operation	NOUN
framr-1723	94	35	procedures	procedure	NOUN
framr-1723	94	36	and	and	CCONJ
framr-1723	94	37	records	record	NOUN
framr-1723	94	38	of	of	ADP
framr-1723	94	39	the	the	DET
framr-1723	94	40	business	business	NOUN
framr-1723	94	41	/	/	SYM
framr-1723	94	42	organization	organization	NOUN
framr-1723	94	43	.	.	PUNCT
framr-1723	95	1	the	the	DET
framr-1723	95	2	main	main	ADJ
framr-1723	95	3	objective	objective	NOUN
framr-1723	95	4	of	of	ADP
framr-1723	95	5	the	the	DET
framr-1723	95	6	internal	internal	ADJ
framr-1723	95	7	audit	audit	NOUN
framr-1723	95	8	is	be	AUX
framr-1723	95	9	to	to	PART
framr-1723	95	10	assure	assure	VERB
framr-1723	95	11	management	management	NOUN
framr-1723	95	12	that	that	SCONJ
framr-1723	95	13	the	the	DET
framr-1723	95	14	accounting	accounting	NOUN
framr-1723	95	15	controls	control	NOUN
framr-1723	95	16	are	be	AUX
framr-1723	95	17	both	both	ADV
framr-1723	95	18	adequate	adequate	ADJ
framr-1723	95	19	and	and	CCONJ
framr-1723	95	20	working	work	VERB
framr-1723	95	21	effectively	effectively	ADV
framr-1723	95	22	in	in	ADP
framr-1723	95	23	practice	practice	NOUN
framr-1723	95	24	.	.	PUNCT
framr-1723	96	1	it	it	PRON
framr-1723	96	2	is	be	AUX
framr-1723	96	3	also	also	ADV
framr-1723	96	4	to	to	PART
framr-1723	96	5	secure	secure	VERB
framr-1723	96	6	as	as	ADV
framr-1723	96	7	much	much	ADJ
framr-1723	96	8	as	as	ADP
framr-1723	96	9	possible	possible	ADJ
framr-1723	96	10	the	the	DET
framr-1723	96	11	accuracy	accuracy	NOUN
framr-1723	96	12	and	and	CCONJ
framr-1723	96	13	reliability	reliability	NOUN
framr-1723	96	14	of	of	ADP
framr-1723	96	15	accounts	account	NOUN
framr-1723	96	16	and	and	CCONJ
framr-1723	96	17	to	to	PART
framr-1723	96	18	ensure	ensure	VERB
framr-1723	96	19	the	the	DET
framr-1723	96	20	safeguard	safeguard	NOUN
framr-1723	96	21	of	of	ADP
framr-1723	96	22	its	its	PRON
framr-1723	96	23	accounts	account	NOUN
framr-1723	96	24	.	.	PUNCT
framr-1723	97	1	although	although	SCONJ
framr-1723	97	2	the	the	DET
framr-1723	97	3	internal	internal	ADJ
framr-1723	97	4	auditor	auditor	NOUN
framr-1723	97	5	is	be	AUX
framr-1723	97	6	an	an	DET
framr-1723	97	7	employee	employee	NOUN
framr-1723	97	8	of	of	ADP
framr-1723	97	9	the	the	DET
framr-1723	97	10	organization	organization	NOUN
framr-1723	97	11	,	,	PUNCT
framr-1723	97	12	nevertheless	nevertheless	ADV
framr-1723	97	13	,	,	PUNCT
framr-1723	97	14	there	there	PRON
framr-1723	97	15	should	should	AUX
framr-1723	97	16	be	be	AUX
framr-1723	97	17	an	an	DET
framr-1723	97	18	element	element	NOUN
framr-1723	97	19	of	of	ADP
framr-1723	97	20	independence	independence	NOUN
framr-1723	97	21	as	as	SCONJ
framr-1723	97	22	he	he	PRON
framr-1723	97	23	carries	carry	VERB
framr-1723	97	24	out	out	ADP
framr-1723	97	25	his	his	PRON
framr-1723	97	26	duties	duty	NOUN
framr-1723	97	27	since	since	SCONJ
framr-1723	97	28	the	the	DET
framr-1723	97	29	nature	nature	NOUN
framr-1723	97	30	of	of	ADP
framr-1723	97	31	his	his	PRON
framr-1723	97	32	work	work	NOUN
framr-1723	97	33	requires	require	VERB
framr-1723	97	34	it	it	PRON
framr-1723	97	35	.	.	PUNCT
framr-1723	98	1	the	the	DET
framr-1723	98	2	internal	internal	ADJ
framr-1723	98	3	auditor	auditor	NOUN
framr-1723	98	4	directly	directly	ADV
framr-1723	98	5	reports	report	VERB
framr-1723	98	6	to	to	ADP
framr-1723	98	7	the	the	DET
framr-1723	98	8	executive	executive	NOUN
framr-1723	98	9	of	of	ADP
framr-1723	98	10	their	their	PRON
framr-1723	98	11	organization	organization	NOUN
framr-1723	98	12	.	.	PUNCT
framr-1723	99	1	the	the	DET
framr-1723	99	2	major	major	ADJ
framr-1723	99	3	purposes	purpose	NOUN
framr-1723	99	4	of	of	ADP
framr-1723	99	5	the	the	DET
framr-1723	99	6	internal	internal	ADJ
framr-1723	99	7	audit	audit	NOUN
framr-1723	99	8	are	be	AUX
framr-1723	99	9	:	:	PUNCT
framr-1723	99	10	1	1	X
framr-1723	99	11	.	.	PUNCT
framr-1723	99	12	to	to	PART
framr-1723	99	13	assure	assure	VERB
framr-1723	99	14	management	management	NOUN
framr-1723	99	15	on	on	ADP
framr-1723	99	16	accounting	accounting	NOUN
framr-1723	99	17	matters	matter	NOUN
framr-1723	99	18	that	that	PRON
framr-1723	99	19	the	the	DET
framr-1723	99	20	internal	internal	ADJ
framr-1723	99	21	check	check	NOUN
framr-1723	99	22	and	and	CCONJ
framr-1723	99	23	the	the	DET
framr-1723	99	24	accounting	accounting	NOUN
framr-1723	99	25	system	system	NOUN
framr-1723	99	26	are	be	AUX
framr-1723	99	27	effective	effective	ADJ
framr-1723	99	28	in	in	ADP
framr-1723	99	29	design	design	NOUN
framr-1723	99	30	and	and	CCONJ
framr-1723	99	31	operation	operation	NOUN
framr-1723	99	32	.	.	PUNCT
framr-1723	100	1	2	2	X
framr-1723	100	2	.	.	X
framr-1723	100	3	to	to	PART
framr-1723	100	4	ascertain	ascertain	VERB
framr-1723	100	5	and	and	CCONJ
framr-1723	100	6	report	report	VERB
framr-1723	100	7	whether	whether	SCONJ
framr-1723	100	8	the	the	DET
framr-1723	100	9	system	system	NOUN
framr-1723	100	10	of	of	ADP
framr-1723	100	11	accounting	accounting	NOUN
framr-1723	100	12	and	and	CCONJ
framr-1723	100	13	internal	internal	ADJ
framr-1723	100	14	check	check	NOUN
framr-1723	100	15	are	be	AUX
framr-1723	100	16	adequate	adequate	ADJ
framr-1723	100	17	and	and	CCONJ
framr-1723	100	18	being	be	AUX
framr-1723	100	19	strictly	strictly	ADV
framr-1723	100	20	adhered	adhere	VERB
framr-1723	100	21	to	to	ADP
framr-1723	100	22	.	.	PUNCT
framr-1723	101	1	3	3	X
framr-1723	101	2	.	.	X
framr-1723	101	3	to	to	PART
framr-1723	101	4	ascertain	ascertain	VERB
framr-1723	101	5	that	that	SCONJ
framr-1723	101	6	there	there	PRON
framr-1723	101	7	have	have	AUX
framr-1723	101	8	been	be	AUX
framr-1723	101	9	proper	proper	ADJ
framr-1723	101	10	authorization	authorization	NOUN
framr-1723	101	11	of	of	ADP
framr-1723	101	12	transactions	transaction	NOUN
framr-1723	101	13	and	and	CCONJ
framr-1723	101	14	that	that	SCONJ
framr-1723	101	15	liabilities	liability	NOUN
framr-1723	101	16	can	can	AUX
framr-1723	101	17	only	only	ADV
framr-1723	101	18	be	be	AUX
framr-1723	101	19	incurred	incur	VERB
framr-1723	101	20	by	by	ADP
framr-1723	101	21	legitimate	legitimate	ADJ
framr-1723	101	22	operation	operation	NOUN
framr-1723	101	23	of	of	ADP
framr-1723	101	24	the	the	DET
framr-1723	101	25	business	business	NOUN
framr-1723	101	26	/	/	SYM
framr-1723	101	27	organization	organization	NOUN
framr-1723	101	28	.	.	PUNCT
framr-1723	102	1	4	4	X
framr-1723	102	2	.	.	PUNCT
framr-1723	102	3	to	to	PART
framr-1723	102	4	prevent	prevent	VERB
framr-1723	102	5	and	and	CCONJ
framr-1723	102	6	detect	detect	VERB
framr-1723	102	7	fraud	fraud	NOUN
framr-1723	102	8	and	and	CCONJ
framr-1723	102	9	error	error	NOUN
framr-1723	102	10	through	through	ADP
framr-1723	102	11	continuous	continuous	ADJ
framr-1723	102	12	day	day	NOUN
framr-1723	102	13	-	-	PUNCT
framr-1723	102	14	to	to	ADP
framr-1723	102	15	-	-	PUNCT
framr-1723	102	16	day	day	NOUN
framr-1723	102	17	examination	examination	NOUN
framr-1723	102	18	of	of	ADP
framr-1723	102	19	the	the	DET
framr-1723	102	20	accounting	accounting	NOUN
framr-1723	102	21	records	record	NOUN
framr-1723	102	22	and	and	CCONJ
framr-1723	102	23	the	the	DET
framr-1723	102	24	operation	operation	NOUN
framr-1723	102	25	of	of	ADP
framr-1723	102	26	the	the	DET
framr-1723	102	27	system	system	NOUN
framr-1723	102	28	of	of	ADP
framr-1723	102	29	internal	internal	ADJ
framr-1723	102	30	check	check	NOUN
framr-1723	102	31	.	.	PUNCT
framr-1723	103	1	5	5	X
framr-1723	103	2	.	.	PUNCT
framr-1723	103	3	to	to	PART
framr-1723	103	4	facilitate	facilitate	VERB
framr-1723	103	5	and	and	CCONJ
framr-1723	103	6	expedient	expedient	VERB
framr-1723	103	7	the	the	DET
framr-1723	103	8	annual	annual	ADJ
framr-1723	103	9	audit	audit	NOUN
framr-1723	103	10	and	and	CCONJ
framr-1723	103	11	give	give	VERB
framr-1723	103	12	information	information	NOUN
framr-1723	103	13	to	to	ADP
framr-1723	103	14	and	and	CCONJ
framr-1723	103	15	corporate	corporate	ADJ
framr-1723	103	16	with	with	ADP
framr-1723	103	17	the	the	DET
framr-1723	103	18	external	external	ADJ
framr-1723	103	19	auditor	auditor	NOUN
framr-1723	103	20	.	.	PUNCT
framr-1723	104	1	2	2	X
framr-1723	104	2	.	.	X
framr-1723	104	3	financial	financial	ADJ
framr-1723	104	4	audit	audit	NOUN
framr-1723	104	5	it	it	PRON
framr-1723	104	6	is	be	AUX
framr-1723	104	7	a	a	DET
framr-1723	104	8	type	type	NOUN
framr-1723	104	9	of	of	ADP
framr-1723	104	10	audit	audit	NOUN
framr-1723	104	11	that	that	PRON
framr-1723	104	12	is	be	AUX
framr-1723	104	13	often	often	ADV
framr-1723	104	14	conducted	conduct	VERB
framr-1723	104	15	in	in	ADP
framr-1723	104	16	the	the	DET
framr-1723	104	17	public	public	ADJ
framr-1723	104	18	sector	sector	NOUN
framr-1723	104	19	.	.	PUNCT
framr-1723	105	1	it	it	PRON
framr-1723	105	2	involves	involve	VERB
framr-1723	105	3	the	the	DET
framr-1723	105	4	audit	audit	NOUN
framr-1723	105	5	of	of	ADP
framr-1723	105	6	the	the	DET
framr-1723	105	7	financial	financial	ADJ
framr-1723	105	8	statements	statement	NOUN
framr-1723	105	9	so	so	SCONJ
framr-1723	105	10	as	as	SCONJ
framr-1723	105	11	to	to	PART
framr-1723	105	12	provide	provide	VERB
framr-1723	105	13	reasonable	reasonable	ADJ
framr-1723	105	14	assurance	assurance	NOUN
framr-1723	105	15	on	on	ADP
framr-1723	105	16	whether	whether	SCONJ
framr-1723	105	17	the	the	DET
framr-1723	105	18	financial	financial	ADJ
framr-1723	105	19	statements	statement	NOUN
framr-1723	105	20	audited	audit	VERB
framr-1723	105	21	presented	present	VERB
framr-1723	105	22	fairly	fairly	ADV
framr-1723	105	23	the	the	DET
framr-1723	105	24	financial	financial	ADJ
framr-1723	105	25	position	position	NOUN
framr-1723	105	26	,	,	PUNCT
framr-1723	105	27	results	result	NOUN
framr-1723	105	28	of	of	ADP
framr-1723	105	29	operations	operation	NOUN
framr-1723	105	30	and	and	CCONJ
framr-1723	105	31	cash	cash	NOUN
framr-1723	105	32	flows	flow	NOUN
framr-1723	105	33	in	in	ADP
framr-1723	105	34	conformity	conformity	NOUN
framr-1723	105	35	with	with	ADP
framr-1723	105	36	generally	generally	ADV
framr-1723	105	37	accepted	accept	VERB
framr-1723	105	38	accounting	accounting	NOUN
framr-1723	105	39	principles	principle	NOUN
framr-1723	105	40	and	and	CCONJ
framr-1723	105	41	applicable	applicable	ADJ
framr-1723	105	42	laws	law	NOUN
framr-1723	105	43	and	and	CCONJ
framr-1723	105	44	regulations	regulation	NOUN
framr-1723	105	45	,	,	PUNCT
framr-1723	105	46	it	it	PRON
framr-1723	105	47	also	also	ADV
framr-1723	105	48	evaluates	evaluate	VERB
framr-1723	105	49	the	the	DET
framr-1723	105	50	soundness	soundness	NOUN
framr-1723	105	51	of	of	ADP
framr-1723	105	52	internal	internal	ADJ
framr-1723	105	53	control	control	NOUN
framr-1723	105	54	system	system	NOUN
framr-1723	105	55	of	of	ADP
framr-1723	105	56	the	the	DET
framr-1723	105	57	audited	audited	ADJ
framr-1723	105	58	organization	organization	NOUN
framr-1723	105	59	.	.	PUNCT
framr-1723	106	1	financial	financial	ADJ
framr-1723	106	2	risk	risk	NOUN
framr-1723	106	3	and	and	CCONJ
framr-1723	106	4	management	management	NOUN
framr-1723	106	5	reviews	review	NOUN
framr-1723	106	6	,	,	PUNCT
framr-1723	106	7	2016	2016	NUM
framr-1723	106	8	,	,	PUNCT
framr-1723	106	9	2(1	2(1	NUM
framr-1723	106	10	):	):	PUNCT
framr-1723	106	11	43	43	NUM
framr-1723	106	12	-	-	SYM
framr-1723	106	13	50	50	NUM
framr-1723	106	14	47	47	NUM
framr-1723	106	15	©	©	PROPN
framr-1723	106	16	2016	2016	NUM
framr-1723	106	17	conscientia	conscientia	PROPN
framr-1723	106	18	beam	beam	PROPN
framr-1723	106	19	.	.	PUNCT
framr-1723	107	1	all	all	DET
framr-1723	107	2	rights	right	NOUN
framr-1723	107	3	reserved	reserve	VERB
framr-1723	107	4	.	.	PUNCT
framr-1723	108	1	3	3	X
framr-1723	108	2	.	.	X
framr-1723	108	3	performance	performance	NOUN
framr-1723	108	4	audit	audit	NOUN
framr-1723	108	5	it	it	PRON
framr-1723	108	6	is	be	AUX
framr-1723	108	7	an	an	DET
framr-1723	108	8	objective	objective	ADJ
framr-1723	108	9	and	and	CCONJ
framr-1723	108	10	systematic	systematic	ADJ
framr-1723	108	11	examination	examination	NOUN
framr-1723	108	12	of	of	ADP
framr-1723	108	13	evidence	evidence	NOUN
framr-1723	108	14	for	for	ADP
framr-1723	108	15	the	the	DET
framr-1723	108	16	purpose	purpose	NOUN
framr-1723	108	17	of	of	ADP
framr-1723	108	18	providing	provide	VERB
framr-1723	108	19	an	an	DET
framr-1723	108	20	independent	independent	ADJ
framr-1723	108	21	assessment	assessment	NOUN
framr-1723	108	22	of	of	ADP
framr-1723	108	23	the	the	DET
framr-1723	108	24	performance	performance	NOUN
framr-1723	108	25	of	of	ADP
framr-1723	108	26	public	public	ADJ
framr-1723	108	27	sector	sector	NOUN
framr-1723	108	28	organizations	organization	NOUN
framr-1723	108	29	program	program	NOUN
framr-1723	108	30	projects	project	NOUN
framr-1723	108	31	and	and	CCONJ
framr-1723	108	32	services	service	NOUN
framr-1723	108	33	in	in	ADP
framr-1723	108	34	order	order	NOUN
framr-1723	108	35	to	to	PART
framr-1723	108	36	improve	improve	VERB
framr-1723	108	37	public	public	ADJ
framr-1723	108	38	accountability	accountability	NOUN
framr-1723	108	39	.	.	PUNCT
framr-1723	109	1	it	it	PRON
framr-1723	109	2	includes	include	VERB
framr-1723	109	3	the	the	DET
framr-1723	109	4	assessment	assessment	NOUN
framr-1723	109	5	of	of	ADP
framr-1723	109	6	the	the	DET
framr-1723	109	7	economy	economy	NOUN
framr-1723	109	8	,	,	PUNCT
framr-1723	109	9	efficiency	efficiency	NOUN
framr-1723	109	10	and	and	CCONJ
framr-1723	109	11	effectiveness	effectiveness	NOUN
framr-1723	109	12	with	with	ADP
framr-1723	109	13	which	which	PRON
framr-1723	109	14	the	the	DET
framr-1723	109	15	resources	resource	NOUN
framr-1723	109	16	of	of	ADP
framr-1723	109	17	an	an	DET
framr-1723	109	18	entity	entity	NOUN
framr-1723	109	19	had	have	AUX
framr-1723	109	20	been	be	AUX
framr-1723	109	21	used	use	VERB
framr-1723	109	22	in	in	ADP
framr-1723	109	23	achieving	achieve	VERB
framr-1723	109	24	results	result	NOUN
framr-1723	109	25	.	.	PUNCT
framr-1723	110	1	it	it	PRON
framr-1723	110	2	is	be	AUX
framr-1723	110	3	otherwise	otherwise	ADV
framr-1723	110	4	known	know	VERB
framr-1723	110	5	as	as	ADP
framr-1723	110	6	value	value	NOUN
framr-1723	110	7	for	for	ADP
framr-1723	110	8	money	money	NOUN
framr-1723	110	9	audit	audit	NOUN
framr-1723	110	10	.	.	PUNCT
framr-1723	111	1	4	4	X
framr-1723	111	2	.	.	X
framr-1723	111	3	board	board	NOUN
framr-1723	111	4	of	of	ADP
framr-1723	111	5	survey	survey	NOUN
framr-1723	111	6	and	and	CCONJ
framr-1723	111	7	board	board	NOUN
framr-1723	111	8	of	of	ADP
framr-1723	111	9	enquiry	enquiry	NOUN
framr-1723	111	10	the	the	DET
framr-1723	111	11	functions	function	NOUN
framr-1723	111	12	of	of	ADP
framr-1723	111	13	a	a	DET
framr-1723	111	14	board	board	NOUN
framr-1723	111	15	of	of	ADP
framr-1723	111	16	survey	survey	NOUN
framr-1723	111	17	are	be	AUX
framr-1723	111	18	to	to	PART
framr-1723	111	19	make	make	VERB
framr-1723	111	20	a	a	DET
framr-1723	111	21	physical	physical	ADJ
framr-1723	111	22	examination	examination	NOUN
framr-1723	111	23	of	of	ADP
framr-1723	111	24	stores	store	NOUN
framr-1723	111	25	and	and	CCONJ
framr-1723	111	26	stores	store	NOUN
framr-1723	111	27	records	record	NOUN
framr-1723	111	28	to	to	PART
framr-1723	111	29	recommend	recommend	VERB
framr-1723	111	30	how	how	SCONJ
framr-1723	111	31	deficiencies	deficiency	NOUN
framr-1723	111	32	or	or	CCONJ
framr-1723	111	33	serviceable	serviceable	ADJ
framr-1723	111	34	stores	store	NOUN
framr-1723	111	35	should	should	AUX
framr-1723	111	36	be	be	AUX
framr-1723	111	37	dealt	deal	VERB
framr-1723	111	38	with	with	ADP
framr-1723	111	39	and	and	CCONJ
framr-1723	111	40	to	to	PART
framr-1723	111	41	assess	assess	VERB
framr-1723	111	42	their	their	PRON
framr-1723	111	43	causes	cause	NOUN
framr-1723	111	44	.	.	PUNCT
framr-1723	112	1	any	any	DET
framr-1723	112	2	stores	store	NOUN
framr-1723	112	3	house	house	NOUN
framr-1723	112	4	which	which	PRON
framr-1723	112	5	is	be	AUX
framr-1723	112	6	not	not	PART
framr-1723	112	7	regularly	regularly	ADV
framr-1723	112	8	inspected	inspect	VERB
framr-1723	112	9	by	by	ADP
framr-1723	112	10	a	a	DET
framr-1723	112	11	stock	stock	NOUN
framr-1723	112	12	verifies	verifie	NOUN
framr-1723	112	13	should	should	AUX
framr-1723	112	14	be	be	AUX
framr-1723	112	15	inspected	inspect	VERB
framr-1723	112	16	by	by	ADP
framr-1723	112	17	a	a	DET
framr-1723	112	18	board	board	NOUN
framr-1723	112	19	of	of	ADP
framr-1723	112	20	survey	survey	NOUN
framr-1723	112	21	at	at	ADP
framr-1723	112	22	least	least	ADJ
framr-1723	112	23	once	once	ADV
framr-1723	112	24	in	in	ADP
framr-1723	112	25	each	each	DET
framr-1723	112	26	financial	financial	ADJ
framr-1723	112	27	year	year	NOUN
framr-1723	112	28	.	.	PUNCT
framr-1723	113	1	the	the	DET
framr-1723	113	2	senior	senior	ADJ
framr-1723	113	3	representative	representative	NOUN
framr-1723	113	4	of	of	ADP
framr-1723	113	5	a	a	DET
framr-1723	113	6	ministry	ministry	NOUN
framr-1723	113	7	in	in	ADP
framr-1723	113	8	a	a	DET
framr-1723	113	9	section	section	NOUN
framr-1723	113	10	is	be	AUX
framr-1723	113	11	responsible	responsible	ADJ
framr-1723	113	12	for	for	ADP
framr-1723	113	13	asking	ask	VERB
framr-1723	113	14	for	for	ADP
framr-1723	113	15	the	the	DET
framr-1723	113	16	convening	convening	NOUN
framr-1723	113	17	of	of	ADP
framr-1723	113	18	board	board	NOUN
framr-1723	113	19	of	of	ADP
framr-1723	113	20	survey	survey	NOUN
framr-1723	113	21	at	at	ADP
framr-1723	113	22	the	the	DET
framr-1723	113	23	appropriate	appropriate	ADJ
framr-1723	113	24	time	time	NOUN
framr-1723	113	25	.	.	PUNCT
framr-1723	114	1	when	when	SCONJ
framr-1723	114	2	applying	apply	VERB
framr-1723	114	3	for	for	ADP
framr-1723	114	4	a	a	DET
framr-1723	114	5	board	board	NOUN
framr-1723	114	6	of	of	ADP
framr-1723	114	7	survey	survey	NOUN
framr-1723	114	8	,	,	PUNCT
framr-1723	114	9	he	he	PRON
framr-1723	114	10	confirms	confirm	VERB
framr-1723	114	11	that	that	SCONJ
framr-1723	114	12	stores	store	NOUN
framr-1723	114	13	ledgers	ledger	NOUN
framr-1723	114	14	,	,	PUNCT
framr-1723	114	15	tally	tally	ADJ
framr-1723	114	16	cards	card	NOUN
framr-1723	114	17	and	and	CCONJ
framr-1723	114	18	other	other	ADJ
framr-1723	114	19	records	record	NOUN
framr-1723	114	20	are	be	AUX
framr-1723	114	21	properly	properly	ADV
framr-1723	114	22	maintained	maintain	VERB
framr-1723	114	23	and	and	CCONJ
framr-1723	114	24	are	be	AUX
framr-1723	114	25	up	up	ADP
framr-1723	114	26	to	to	ADP
framr-1723	114	27	date	date	NOUN
framr-1723	114	28	.	.	PUNCT
framr-1723	115	1	he	he	PRON
framr-1723	115	2	also	also	ADV
framr-1723	115	3	confirms	confirm	VERB
framr-1723	115	4	that	that	SCONJ
framr-1723	115	5	all	all	PRON
framr-1723	115	6	supporting	support	VERB
framr-1723	115	7	documents	document	NOUN
framr-1723	115	8	such	such	ADJ
framr-1723	115	9	as	as	ADP
framr-1723	115	10	issue	issue	NOUN
framr-1723	115	11	and	and	CCONJ
framr-1723	115	12	receipt	receipt	NOUN
framr-1723	115	13	vouchers	voucher	NOUN
framr-1723	115	14	,	,	PUNCT
framr-1723	115	15	loans	loan	NOUN
framr-1723	115	16	registers	register	NOUN
framr-1723	115	17	etc	etc	X
framr-1723	115	18	.	.	X
framr-1723	115	19	and	and	CCONJ
framr-1723	115	20	the	the	DET
framr-1723	115	21	particulars	particular	NOUN
framr-1723	115	22	of	of	ADP
framr-1723	115	23	the	the	DET
framr-1723	115	24	date	date	NOUN
framr-1723	115	25	of	of	ADP
framr-1723	115	26	acquisition	acquisition	NOUN
framr-1723	115	27	and	and	CCONJ
framr-1723	115	28	the	the	DET
framr-1723	115	29	original	original	ADJ
framr-1723	115	30	cost	cost	NOUN
framr-1723	115	31	of	of	ADP
framr-1723	115	32	stores	store	NOUN
framr-1723	115	33	are	be	AUX
framr-1723	115	34	readily	readily	ADV
framr-1723	115	35	available	available	ADJ
framr-1723	115	36	for	for	ADP
framr-1723	115	37	inspection	inspection	NOUN
framr-1723	115	38	.	.	PUNCT
framr-1723	116	1	5	5	X
framr-1723	116	2	.	.	X
framr-1723	116	3	cash	cash	NOUN
framr-1723	116	4	survey	survey	NOUN
framr-1723	116	5	this	this	PRON
framr-1723	116	6	is	be	AUX
framr-1723	116	7	one	one	NUM
framr-1723	116	8	of	of	ADP
framr-1723	116	9	the	the	DET
framr-1723	116	10	many	many	ADJ
framr-1723	116	11	ways	way	NOUN
framr-1723	116	12	by	by	ADP
framr-1723	116	13	which	which	DET
framr-1723	116	14	audit	audit	NOUN
framr-1723	116	15	are	be	AUX
framr-1723	116	16	carried	carry	VERB
framr-1723	116	17	out	out	ADP
framr-1723	116	18	.	.	PUNCT
framr-1723	117	1	cash	cash	NOUN
framr-1723	117	2	survey	survey	NOUN
framr-1723	117	3	is	be	AUX
framr-1723	117	4	the	the	DET
framr-1723	117	5	supervision	supervision	NOUN
framr-1723	117	6	by	by	ADP
framr-1723	117	7	an	an	DET
framr-1723	117	8	auditor	auditor	NOUN
framr-1723	117	9	on	on	ADP
framr-1723	117	10	the	the	DET
framr-1723	117	11	ways	way	NOUN
framr-1723	117	12	the	the	DET
framr-1723	117	13	accountants	accountant	NOUN
framr-1723	117	14	generally	generally	ADV
framr-1723	117	15	receives	receive	VERB
framr-1723	117	16	or	or	CCONJ
framr-1723	117	17	collects	collect	VERB
framr-1723	117	18	revenues	revenue	NOUN
framr-1723	117	19	on	on	ADP
framr-1723	117	20	behalf	behalf	NOUN
framr-1723	117	21	of	of	ADP
framr-1723	117	22	the	the	DET
framr-1723	117	23	state	state	NOUN
framr-1723	117	24	or	or	CCONJ
framr-1723	117	25	public	public	ADJ
framr-1723	117	26	sectors	sector	NOUN
framr-1723	117	27	.	.	PUNCT
framr-1723	118	1	the	the	DET
framr-1723	118	2	auditor	auditor	NOUN
framr-1723	118	3	finds	find	VERB
framr-1723	118	4	out	out	ADP
framr-1723	118	5	first	first	ADV
framr-1723	118	6	and	and	CCONJ
framr-1723	118	7	foremost	foremost	ADV
framr-1723	118	8	,	,	PUNCT
framr-1723	118	9	areas	area	NOUN
framr-1723	118	10	of	of	ADP
framr-1723	118	11	revenue	revenue	NOUN
framr-1723	118	12	generation	generation	NOUN
framr-1723	118	13	.	.	PUNCT
framr-1723	119	1	he	he	PRON
framr-1723	119	2	(	(	PUNCT
framr-1723	119	3	auditor	auditor	NOUN
framr-1723	119	4	)	)	PUNCT
framr-1723	119	5	then	then	ADV
framr-1723	119	6	proceeds	proceed	VERB
framr-1723	119	7	to	to	PART
framr-1723	119	8	find	find	VERB
framr-1723	119	9	out	out	ADP
framr-1723	119	10	the	the	DET
framr-1723	119	11	number	number	NOUN
framr-1723	119	12	of	of	ADP
framr-1723	119	13	receipts	receipt	NOUN
framr-1723	119	14	printed	print	VERB
framr-1723	119	15	by	by	ADP
framr-1723	119	16	the	the	DET
framr-1723	119	17	government	government	NOUN
framr-1723	119	18	and	and	CCONJ
framr-1723	119	19	those	those	PRON
framr-1723	119	20	issued	issue	VERB
framr-1723	119	21	out	out	ADP
framr-1723	119	22	to	to	ADP
framr-1723	119	23	the	the	DET
framr-1723	119	24	accountants	accountant	NOUN
framr-1723	119	25	and	and	CCONJ
framr-1723	119	26	book	book	NOUN
framr-1723	119	27	keepers	keeper	NOUN
framr-1723	119	28	(	(	PUNCT
framr-1723	119	29	revenue	revenue	NOUN
framr-1723	119	30	collectors	collector	NOUN
framr-1723	119	31	)	)	PUNCT
framr-1723	119	32	.	.	PUNCT
framr-1723	120	1	the	the	DET
framr-1723	120	2	auditor	auditor	NOUN
framr-1723	120	3	investigates	investigate	VERB
framr-1723	120	4	into	into	ADP
framr-1723	120	5	the	the	DET
framr-1723	120	6	revenue	revenue	NOUN
framr-1723	120	7	collector‟s	collector‟s	NOUN
framr-1723	120	8	forms	form	NOUN
framr-1723	120	9	in	in	ADP
framr-1723	120	10	which	which	PRON
framr-1723	120	11	revenue	revenue	NOUN
framr-1723	120	12	receipts	receipt	NOUN
framr-1723	120	13	collected	collect	VERB
framr-1723	120	14	are	be	AUX
framr-1723	120	15	recorded	record	VERB
framr-1723	120	16	.	.	PUNCT
framr-1723	121	1	the	the	DET
framr-1723	121	2	receipts	receipt	NOUN
framr-1723	121	3	used	use	VERB
framr-1723	121	4	in	in	ADP
framr-1723	121	5	collecting	collect	VERB
framr-1723	121	6	revenue	revenue	NOUN
framr-1723	121	7	are	be	AUX
framr-1723	121	8	recorded	record	VERB
framr-1723	121	9	in	in	ADP
framr-1723	121	10	other	other	ADJ
framr-1723	121	11	columns	column	NOUN
framr-1723	121	12	and	and	CCONJ
framr-1723	121	13	the	the	DET
framr-1723	121	14	unused	unused	ADJ
framr-1723	121	15	receipts	receipt	NOUN
framr-1723	121	16	are	be	AUX
framr-1723	121	17	also	also	ADV
framr-1723	121	18	tabulated	tabulate	VERB
framr-1723	121	19	in	in	ADP
framr-1723	121	20	different	different	ADJ
framr-1723	121	21	columns	column	NOUN
framr-1723	121	22	.	.	PUNCT
framr-1723	122	1	5.1	5.1	NUM
framr-1723	122	2	.	.	PUNCT
framr-1723	122	3	problems	problem	NOUN
framr-1723	122	4	of	of	ADP
framr-1723	122	5	public	public	ADJ
framr-1723	122	6	sector	sector	NOUN
framr-1723	122	7	audit	audit	NOUN
framr-1723	122	8	the	the	DET
framr-1723	122	9	following	following	NOUN
framr-1723	122	10	are	be	AUX
framr-1723	122	11	the	the	DET
framr-1723	122	12	problems	problem	NOUN
framr-1723	122	13	facing	face	VERB
framr-1723	122	14	effective	effective	ADJ
framr-1723	122	15	public	public	ADJ
framr-1723	122	16	sector	sector	NOUN
framr-1723	122	17	audit	audit	NOUN
framr-1723	122	18	:	:	PUNCT
framr-1723	122	19	1	1	X
framr-1723	122	20	.	.	X
framr-1723	122	21	insufficient	insufficient	ADJ
framr-1723	122	22	staffing	staffing	NOUN
framr-1723	122	23	2	2	NUM
framr-1723	122	24	.	.	NOUN
framr-1723	122	25	ineffective	ineffective	ADJ
framr-1723	122	26	and	and	CCONJ
framr-1723	122	27	inadequate	inadequate	ADJ
framr-1723	122	28	internal	internal	ADJ
framr-1723	122	29	control	control	NOUN
framr-1723	122	30	3	3	X
framr-1723	122	31	.	.	PUNCT
framr-1723	123	1	financial	financial	ADJ
framr-1723	123	2	difficulties	difficulty	NOUN
framr-1723	123	3	4	4	NUM
framr-1723	123	4	.	.	PUNCT
framr-1723	123	5	training	train	VERB
framr-1723	123	6	incentive	incentive	NOUN
framr-1723	123	7	5	5	NUM
framr-1723	123	8	.	.	PUNCT
framr-1723	123	9	operational	operational	ADJ
framr-1723	123	10	vehicles	vehicle	NOUN
framr-1723	123	11	materials	material	NOUN
framr-1723	123	12	and	and	CCONJ
framr-1723	123	13	equipments	equipment	NOUN
framr-1723	123	14	6	6	NUM
framr-1723	123	15	.	.	PUNCT
framr-1723	123	16	accommodation	accommodation	NOUN
framr-1723	123	17	/	/	SYM
framr-1723	123	18	working	work	VERB
framr-1723	123	19	environment	environment	NOUN
framr-1723	123	20	7	7	NUM
framr-1723	123	21	.	.	PUNCT
framr-1723	124	1	auditors	auditor	NOUN
framr-1723	124	2	independence	independence	NOUN
framr-1723	124	3	1	1	NUM
framr-1723	124	4	.	.	PUNCT
framr-1723	124	5	insufficient	insufficient	ADJ
framr-1723	124	6	staffing	staffing	NOUN
framr-1723	124	7	staff	staff	NOUN
framr-1723	124	8	insufficiency	insufficiency	NOUN
framr-1723	124	9	is	be	AUX
framr-1723	124	10	one	one	NUM
framr-1723	124	11	of	of	ADP
framr-1723	124	12	the	the	DET
framr-1723	124	13	major	major	ADJ
framr-1723	124	14	problems	problem	NOUN
framr-1723	124	15	confronting	confront	VERB
framr-1723	124	16	audit	audit	NOUN
framr-1723	124	17	at	at	ADP
framr-1723	124	18	the	the	DET
framr-1723	124	19	public	public	ADJ
framr-1723	124	20	sector	sector	NOUN
framr-1723	124	21	.	.	PUNCT
framr-1723	125	1	many	many	ADJ
framr-1723	125	2	of	of	ADP
framr-1723	125	3	the	the	DET
framr-1723	125	4	state	state	NOUN
framr-1723	125	5	and	and	CCONJ
framr-1723	125	6	government	government	NOUN
framr-1723	125	7	haven‟t	haven‟t	VERB
framr-1723	125	8	enough	enough	ADJ
framr-1723	125	9	staff	staff	NOUN
framr-1723	125	10	and	and	CCONJ
framr-1723	125	11	so	so	ADV
framr-1723	125	12	we	we	PRON
framr-1723	125	13	have	have	VERB
framr-1723	125	14	less	less	ADJ
framr-1723	125	15	qualified	qualified	ADJ
framr-1723	125	16	staff	staff	NOUN
framr-1723	125	17	.	.	PUNCT
framr-1723	126	1	auditing	auditing	NOUN
framr-1723	126	2	requires	require	VERB
framr-1723	126	3	more	more	ADJ
framr-1723	126	4	resources	resource	NOUN
framr-1723	126	5	and	and	CCONJ
framr-1723	126	6	is	be	AUX
framr-1723	126	7	labour	labour	NOUN
framr-1723	126	8	intensive	intensive	ADJ
framr-1723	126	9	at	at	ADP
framr-1723	126	10	a	a	DET
framr-1723	126	11	tremendous	tremendous	ADJ
framr-1723	126	12	rate	rate	NOUN
framr-1723	126	13	and	and	CCONJ
framr-1723	126	14	so	so	ADV
framr-1723	126	15	,	,	PUNCT
framr-1723	126	16	the	the	DET
framr-1723	126	17	government	government	NOUN
framr-1723	126	18	will	will	AUX
framr-1723	126	19	need	need	VERB
framr-1723	126	20	a	a	DET
framr-1723	126	21	large	large	ADJ
framr-1723	126	22	number	number	NOUN
framr-1723	126	23	of	of	ADP
framr-1723	126	24	qualified	qualified	ADJ
framr-1723	126	25	audit	audit	NOUN
framr-1723	126	26	staffs	staff	NOUN
framr-1723	126	27	that	that	PRON
framr-1723	126	28	are	be	AUX
framr-1723	126	29	capable	capable	ADJ
framr-1723	126	30	of	of	ADP
framr-1723	126	31	carrying	carry	VERB
framr-1723	126	32	out	out	ADP
framr-1723	126	33	audit	audit	NOUN
framr-1723	126	34	duties	duty	NOUN
framr-1723	126	35	.	.	PUNCT
framr-1723	127	1	the	the	DET
framr-1723	127	2	quality	quality	NOUN
framr-1723	127	3	of	of	ADP
framr-1723	127	4	audit	audit	NOUN
framr-1723	127	5	work	work	NOUN
framr-1723	127	6	done	do	VERB
framr-1723	127	7	depends	depend	VERB
framr-1723	127	8	on	on	ADP
framr-1723	127	9	the	the	DET
framr-1723	127	10	quality	quality	NOUN
framr-1723	127	11	of	of	ADP
framr-1723	127	12	audit	audit	NOUN
framr-1723	127	13	staff	staff	NOUN
framr-1723	127	14	and	and	CCONJ
framr-1723	127	15	that	that	DET
framr-1723	127	16	organization	organization	NOUN
framr-1723	127	17	.	.	PUNCT
framr-1723	128	1	financial	financial	ADJ
framr-1723	128	2	risk	risk	NOUN
framr-1723	128	3	and	and	CCONJ
framr-1723	128	4	management	management	NOUN
framr-1723	128	5	reviews	review	NOUN
framr-1723	128	6	,	,	PUNCT
framr-1723	128	7	2016	2016	NUM
framr-1723	128	8	,	,	PUNCT
framr-1723	128	9	2(1	2(1	NUM
framr-1723	128	10	):	):	PUNCT
framr-1723	128	11	43	43	NUM
framr-1723	128	12	-	-	SYM
framr-1723	128	13	50	50	NUM
framr-1723	128	14	48	48	NUM
framr-1723	128	15	©	©	PROPN
framr-1723	128	16	2016	2016	NUM
framr-1723	128	17	conscientia	conscientia	PROPN
framr-1723	128	18	beam	beam	PROPN
framr-1723	128	19	.	.	PUNCT
framr-1723	129	1	all	all	DET
framr-1723	129	2	rights	right	NOUN
framr-1723	129	3	reserved	reserve	VERB
framr-1723	129	4	.	.	PUNCT
framr-1723	130	1	2	2	X
framr-1723	130	2	.	.	X
framr-1723	130	3	ineffective	ineffective	ADJ
framr-1723	130	4	and	and	CCONJ
framr-1723	130	5	inadequate	inadequate	ADJ
framr-1723	130	6	internal	internal	ADJ
framr-1723	130	7	control	control	NOUN
framr-1723	130	8	system	system	NOUN
framr-1723	130	9	to	to	PART
framr-1723	130	10	assess	assess	VERB
framr-1723	130	11	the	the	DET
framr-1723	130	12	efficiency	efficiency	NOUN
framr-1723	130	13	of	of	ADP
framr-1723	130	14	an	an	DET
framr-1723	130	15	accounting	accounting	NOUN
framr-1723	130	16	system	system	NOUN
framr-1723	130	17	,	,	PUNCT
framr-1723	130	18	the	the	DET
framr-1723	130	19	auditor	auditor	NOUN
framr-1723	130	20	must	must	AUX
framr-1723	130	21	make	make	VERB
framr-1723	130	22	a	a	DET
framr-1723	130	23	detailed	detailed	ADJ
framr-1723	130	24	study	study	NOUN
framr-1723	130	25	of	of	ADP
framr-1723	130	26	the	the	DET
framr-1723	130	27	methods	method	NOUN
framr-1723	130	28	by	by	ADP
framr-1723	130	29	which	which	PRON
framr-1723	130	30	the	the	DET
framr-1723	130	31	accounting	accounting	NOUN
framr-1723	130	32	date	date	NOUN
framr-1723	130	33	are	be	AUX
framr-1723	130	34	originated	originate	VERB
framr-1723	130	35	and	and	CCONJ
framr-1723	130	36	their	their	PRON
framr-1723	130	37	flow	flow	NOUN
framr-1723	130	38	through	through	ADP
framr-1723	130	39	the	the	DET
framr-1723	130	40	system	system	NOUN
framr-1723	130	41	,	,	PUNCT
framr-1723	130	42	including	include	VERB
framr-1723	130	43	the	the	DET
framr-1723	130	44	internal	internal	ADJ
framr-1723	130	45	control	control	NOUN
framr-1723	130	46	that	that	PRON
framr-1723	130	47	are	be	AUX
framr-1723	130	48	incorporated	incorporate	VERB
framr-1723	130	49	into	into	ADP
framr-1723	130	50	the	the	DET
framr-1723	130	51	procedures	procedure	NOUN
framr-1723	130	52	.	.	PUNCT
framr-1723	131	1	he	he	PRON
framr-1723	131	2	now	now	ADV
framr-1723	131	3	issue	issue	VERB
framr-1723	131	4	a	a	DET
framr-1723	131	5	report	report	NOUN
framr-1723	131	6	but	but	CCONJ
framr-1723	131	7	before	before	SCONJ
framr-1723	131	8	he	he	PRON
framr-1723	131	9	can	can	AUX
framr-1723	131	10	do	do	VERB
framr-1723	131	11	so	so	ADV
framr-1723	131	12	he	he	PRON
framr-1723	131	13	must	must	AUX
framr-1723	131	14	satisfy	satisfy	VERB
framr-1723	131	15	himself	himself	PRON
framr-1723	131	16	that	that	SCONJ
framr-1723	131	17	the	the	DET
framr-1723	131	18	system	system	NOUN
framr-1723	131	19	of	of	ADP
framr-1723	131	20	record	record	NOUN
framr-1723	131	21	-	-	PUNCT
framr-1723	131	22	keeping	keeping	NOUN
framr-1723	131	23	maintained	maintain	VERB
framr-1723	131	24	by	by	ADP
framr-1723	131	25	an	an	DET
framr-1723	131	26	organization	organization	NOUN
framr-1723	131	27	is	be	AUX
framr-1723	131	28	adequate	adequate	ADJ
framr-1723	131	29	to	to	PART
framr-1723	131	30	ensure	ensure	VERB
framr-1723	131	31	that	that	SCONJ
framr-1723	131	32	all	all	DET
framr-1723	131	33	transactions	transaction	NOUN
framr-1723	131	34	are	be	AUX
framr-1723	131	35	correctly	correctly	ADV
framr-1723	131	36	recorded	record	VERB
framr-1723	131	37	,	,	PUNCT
framr-1723	131	38	allocated	allocate	VERB
framr-1723	131	39	and	and	CCONJ
framr-1723	131	40	summarized	summarize	VERB
framr-1723	131	41	and	and	CCONJ
framr-1723	131	42	that	that	SCONJ
framr-1723	131	43	accounting	accounting	NOUN
framr-1723	131	44	statements	statement	NOUN
framr-1723	131	45	prepared	prepare	VERB
framr-1723	131	46	from	from	ADP
framr-1723	131	47	the	the	DET
framr-1723	131	48	records	record	NOUN
framr-1723	131	49	are	be	AUX
framr-1723	131	50	in	in	ADP
framr-1723	131	51	agreement	agreement	NOUN
framr-1723	131	52	with	with	ADP
framr-1723	131	53	such	such	ADJ
framr-1723	131	54	records	record	NOUN
framr-1723	131	55	and	and	CCONJ
framr-1723	131	56	correct	correct	ADJ
framr-1723	131	57	in	in	ADP
framr-1723	131	58	principle	principle	NOUN
framr-1723	131	59	.	.	PUNCT
framr-1723	132	1	internal	internal	ADJ
framr-1723	132	2	control	control	NOUN
framr-1723	132	3	system	system	NOUN
framr-1723	132	4	is	be	AUX
framr-1723	132	5	the	the	DET
framr-1723	132	6	whole	whole	NOUN
framr-1723	132	7	of	of	ADP
framr-1723	132	8	controls	control	NOUN
framr-1723	132	9	,	,	PUNCT
framr-1723	132	10	financial	financial	ADJ
framr-1723	132	11	and	and	CCONJ
framr-1723	132	12	otherwise	otherwise	ADV
framr-1723	132	13	established	establish	VERB
framr-1723	132	14	by	by	ADP
framr-1723	132	15	the	the	DET
framr-1723	132	16	management	management	NOUN
framr-1723	132	17	in	in	ADP
framr-1723	132	18	order	order	NOUN
framr-1723	132	19	to	to	PART
framr-1723	132	20	carry	carry	VERB
framr-1723	132	21	on	on	ADP
framr-1723	132	22	the	the	DET
framr-1723	132	23	acidities	acidity	NOUN
framr-1723	132	24	of	of	ADP
framr-1723	132	25	the	the	DET
framr-1723	132	26	organization	organization	NOUN
framr-1723	132	27	in	in	ADP
framr-1723	132	28	an	an	DET
framr-1723	132	29	orderly	orderly	ADJ
framr-1723	132	30	manner	manner	NOUN
framr-1723	132	31	,	,	PUNCT
framr-1723	132	32	safeguard	safeguard	VERB
framr-1723	132	33	its	its	PRON
framr-1723	132	34	assets	asset	NOUN
framr-1723	132	35	and	and	CCONJ
framr-1723	132	36	secure	secure	VERB
framr-1723	132	37	as	as	ADV
framr-1723	132	38	far	far	ADV
framr-1723	132	39	as	as	ADP
framr-1723	132	40	possible	possible	ADJ
framr-1723	132	41	the	the	DET
framr-1723	132	42	accuracy	accuracy	NOUN
framr-1723	132	43	and	and	CCONJ
framr-1723	132	44	reliability	reliability	NOUN
framr-1723	132	45	of	of	ADP
framr-1723	132	46	its	its	PRON
framr-1723	132	47	records	record	NOUN
framr-1723	132	48	and	and	CCONJ
framr-1723	132	49	that	that	SCONJ
framr-1723	132	50	it	it	PRON
framr-1723	132	51	includes	include	VERB
framr-1723	132	52	internal	internal	ADJ
framr-1723	132	53	check	check	NOUN
framr-1723	132	54	and	and	CCONJ
framr-1723	132	55	internal	internal	ADJ
framr-1723	132	56	audit	audit	NOUN
framr-1723	132	57	.	.	PUNCT
framr-1723	133	1	in	in	ADP
framr-1723	133	2	government	government	NOUN
framr-1723	133	3	,	,	PUNCT
framr-1723	133	4	there	there	PRON
framr-1723	133	5	is	be	VERB
framr-1723	133	6	inadequate	inadequate	ADJ
framr-1723	133	7	plan	plan	NOUN
framr-1723	133	8	of	of	ADP
framr-1723	133	9	the	the	DET
framr-1723	133	10	organization	organization	NOUN
framr-1723	133	11	which	which	PRON
framr-1723	133	12	should	should	AUX
framr-1723	133	13	signify	signify	VERB
framr-1723	133	14	a	a	DET
framr-1723	133	15	forum	forum	NOUN
framr-1723	133	16	for	for	ADP
framr-1723	133	17	establishing	establish	VERB
framr-1723	133	18	distinct	distinct	ADJ
framr-1723	133	19	lines	line	NOUN
framr-1723	133	20	of	of	ADP
framr-1723	133	21	responsibilities	responsibility	NOUN
framr-1723	133	22	for	for	ADP
framr-1723	133	23	the	the	DET
framr-1723	133	24	staff	staff	NOUN
framr-1723	133	25	so	so	SCONJ
framr-1723	133	26	as	as	SCONJ
framr-1723	133	27	to	to	PART
framr-1723	133	28	ensure	ensure	VERB
framr-1723	133	29	coordination	coordination	NOUN
framr-1723	133	30	of	of	ADP
framr-1723	133	31	efforts	effort	NOUN
framr-1723	133	32	.	.	PUNCT
framr-1723	134	1	for	for	SCONJ
framr-1723	134	2	the	the	DET
framr-1723	134	3	auditor	auditor	NOUN
framr-1723	134	4	to	to	PART
framr-1723	134	5	be	be	AUX
framr-1723	134	6	able	able	ADJ
framr-1723	134	7	to	to	PART
framr-1723	134	8	assess	assess	VERB
framr-1723	134	9	the	the	DET
framr-1723	134	10	effectiveness	effectiveness	NOUN
framr-1723	134	11	and	and	CCONJ
framr-1723	134	12	adequacy	adequacy	NOUN
framr-1723	134	13	of	of	ADP
framr-1723	134	14	internal	internal	ADJ
framr-1723	134	15	control	control	NOUN
framr-1723	134	16	system	system	NOUN
framr-1723	134	17	,	,	PUNCT
framr-1723	134	18	there	there	PRON
framr-1723	134	19	should	should	AUX
framr-1723	134	20	be	be	AUX
framr-1723	134	21	an	an	DET
framr-1723	134	22	efficient	efficient	ADJ
framr-1723	134	23	managerial	managerial	ADJ
framr-1723	134	24	supervision	supervision	NOUN
framr-1723	134	25	and	and	CCONJ
framr-1723	134	26	review	review	NOUN
framr-1723	134	27	of	of	ADP
framr-1723	134	28	the	the	DET
framr-1723	134	29	organizations	organization	NOUN
framr-1723	134	30	financial	financial	ADJ
framr-1723	134	31	operations	operation	NOUN
framr-1723	134	32	and	and	CCONJ
framr-1723	134	33	position	position	NOUN
framr-1723	134	34	at	at	ADP
framr-1723	134	35	regular	regular	ADJ
framr-1723	134	36	and	and	CCONJ
framr-1723	134	37	frequent	frequent	ADJ
framr-1723	134	38	intervals	interval	NOUN
framr-1723	134	39	by	by	ADP
framr-1723	134	40	means	mean	NOUN
framr-1723	134	41	of	of	ADP
framr-1723	134	42	interim	interim	ADJ
framr-1723	134	43	accounts	account	NOUN
framr-1723	134	44	and	and	CCONJ
framr-1723	134	45	reports	report	NOUN
framr-1723	134	46	but	but	CCONJ
framr-1723	134	47	this	this	PRON
framr-1723	134	48	is	be	AUX
framr-1723	134	49	lacking	lack	VERB
framr-1723	134	50	in	in	ADP
framr-1723	134	51	the	the	DET
framr-1723	134	52	public	public	ADJ
framr-1723	134	53	sectors	sector	NOUN
framr-1723	134	54	thus	thus	ADV
framr-1723	134	55	indicating	indicate	VERB
framr-1723	134	56	a	a	DET
framr-1723	134	57	deficiency	deficiency	NOUN
framr-1723	134	58	in	in	ADP
framr-1723	134	59	the	the	DET
framr-1723	134	60	internal	internal	ADJ
framr-1723	134	61	control	control	NOUN
framr-1723	134	62	system	system	NOUN
framr-1723	134	63	.	.	PUNCT
framr-1723	135	1	also	also	ADV
framr-1723	135	2	,	,	PUNCT
framr-1723	135	3	a	a	DET
framr-1723	135	4	good	good	ADJ
framr-1723	135	5	system	system	NOUN
framr-1723	135	6	of	of	ADP
framr-1723	135	7	internal	internal	ADJ
framr-1723	135	8	control	control	NOUN
framr-1723	135	9	should	should	AUX
framr-1723	135	10	promote	promote	VERB
framr-1723	135	11	operational	operational	ADJ
framr-1723	135	12	efficiency	efficiency	NOUN
framr-1723	135	13	this	this	PRON
framr-1723	135	14	has	have	AUX
framr-1723	135	15	not	not	PART
framr-1723	135	16	been	be	AUX
framr-1723	135	17	the	the	DET
framr-1723	135	18	case	case	NOUN
framr-1723	135	19	with	with	ADP
framr-1723	135	20	the	the	DET
framr-1723	135	21	public	public	ADJ
framr-1723	135	22	sector	sector	NOUN
framr-1723	135	23	.	.	PUNCT
framr-1723	136	1	3	3	X
framr-1723	136	2	.	.	X
framr-1723	136	3	financial	financial	ADJ
framr-1723	136	4	difficulties	difficulty	NOUN
framr-1723	136	5	for	for	ADP
framr-1723	136	6	concrete	concrete	ADJ
framr-1723	136	7	achievement	achievement	NOUN
framr-1723	136	8	of	of	ADP
framr-1723	136	9	any	any	DET
framr-1723	136	10	organization	organization	NOUN
framr-1723	136	11	,	,	PUNCT
framr-1723	136	12	financial	financial	ADJ
framr-1723	136	13	resources	resource	NOUN
framr-1723	136	14	are	be	AUX
framr-1723	136	15	fundamental	fundamental	ADJ
framr-1723	136	16	.	.	PUNCT
framr-1723	137	1	inadequate	inadequate	ADJ
framr-1723	137	2	funding	funding	NOUN
framr-1723	137	3	may	may	AUX
framr-1723	137	4	lead	lead	VERB
framr-1723	137	5	to	to	ADP
framr-1723	137	6	a	a	DET
framr-1723	137	7	break	break	NOUN
framr-1723	137	8	down	down	ADP
framr-1723	137	9	or	or	CCONJ
framr-1723	137	10	cause	cause	VERB
framr-1723	137	11	a	a	DET
framr-1723	137	12	temporary	temporary	ADJ
framr-1723	137	13	disaster	disaster	NOUN
framr-1723	137	14	of	of	ADP
framr-1723	137	15	organizational	organizational	ADJ
framr-1723	137	16	activities	activity	NOUN
framr-1723	137	17	.	.	PUNCT
framr-1723	138	1	annually	annually	ADV
framr-1723	138	2	,	,	PUNCT
framr-1723	138	3	it	it	PRON
framr-1723	138	4	has	have	AUX
framr-1723	138	5	been	be	AUX
framr-1723	138	6	discovered	discover	VERB
framr-1723	138	7	,	,	PUNCT
framr-1723	138	8	that	that	SCONJ
framr-1723	138	9	the	the	DET
framr-1723	138	10	state	state	NOUN
framr-1723	138	11	audit	audit	NOUN
framr-1723	138	12	department(s	department(s	PROPN
framr-1723	138	13	)	)	PUNCT
framr-1723	138	14	complains	complain	VERB
framr-1723	138	15	of	of	ADP
framr-1723	138	16	meager	meager	ADJ
framr-1723	138	17	finance	finance	NOUN
framr-1723	138	18	for	for	ADP
framr-1723	138	19	the	the	DET
framr-1723	138	20	day	day	NOUN
framr-1723	138	21	to	to	ADP
framr-1723	138	22	day	day	NOUN
framr-1723	138	23	operations	operation	NOUN
framr-1723	138	24	up	up	ADP
framr-1723	138	25	till	till	SCONJ
framr-1723	138	26	this	this	DET
framr-1723	138	27	millennium	millennium	NOUN
framr-1723	138	28	the	the	DET
framr-1723	138	29	request	request	NOUN
framr-1723	138	30	for	for	ADP
framr-1723	138	31	favorable	favorable	ADJ
framr-1723	138	32	funding	funding	NOUN
framr-1723	138	33	have	have	AUX
framr-1723	138	34	not	not	PART
framr-1723	138	35	been	be	AUX
framr-1723	138	36	met	meet	VERB
framr-1723	138	37	.	.	PUNCT
framr-1723	139	1	the	the	DET
framr-1723	139	2	problem	problem	NOUN
framr-1723	139	3	funding	funding	NOUN
framr-1723	139	4	has	have	AUX
framr-1723	139	5	affected	affect	VERB
framr-1723	139	6	the	the	DET
framr-1723	139	7	effectiveness	effectiveness	NOUN
framr-1723	139	8	of	of	ADP
framr-1723	139	9	the	the	DET
framr-1723	139	10	audit	audit	NOUN
framr-1723	139	11	practice	practice	NOUN
framr-1723	139	12	.	.	PUNCT
framr-1723	140	1	4	4	X
framr-1723	140	2	.	.	X
framr-1723	140	3	training	train	VERB
framr-1723	140	4	incentive	incentive	NOUN
framr-1723	140	5	training	training	NOUN
framr-1723	140	6	can	can	AUX
framr-1723	140	7	be	be	AUX
framr-1723	140	8	regarded	regard	VERB
framr-1723	140	9	as	as	ADP
framr-1723	140	10	the	the	DET
framr-1723	140	11	reaching	reach	VERB
framr-1723	140	12	and	and	CCONJ
framr-1723	140	13	practice	practice	NOUN
framr-1723	140	14	given	give	VERB
framr-1723	140	15	to	to	ADP
framr-1723	140	16	an	an	DET
framr-1723	140	17	individual	individual	NOUN
framr-1723	140	18	in	in	ADP
framr-1723	140	19	order	order	NOUN
framr-1723	140	20	to	to	PART
framr-1723	140	21	bring	bring	VERB
framr-1723	140	22	a	a	DET
framr-1723	140	23	desired	desire	VERB
framr-1723	140	24	standard	standard	NOUN
framr-1723	140	25	of	of	ADP
framr-1723	140	26	behaviors	behavior	NOUN
framr-1723	140	27	,	,	PUNCT
framr-1723	140	28	(	(	PUNCT
framr-1723	140	29	performance	performance	NOUN
framr-1723	140	30	)	)	PUNCT
framr-1723	140	31	.	.	PUNCT
framr-1723	141	1	training	training	NOUN
framr-1723	141	2	is	be	AUX
framr-1723	141	3	used	use	VERB
framr-1723	141	4	to	to	PART
framr-1723	141	5	develop	develop	VERB
framr-1723	141	6	and	and	CCONJ
framr-1723	141	7	improve	improve	VERB
framr-1723	141	8	both	both	DET
framr-1723	141	9	the	the	DET
framr-1723	141	10	mental	mental	ADJ
framr-1723	141	11	and	and	CCONJ
framr-1723	141	12	physical	physical	ADJ
framr-1723	141	13	skills	skill	NOUN
framr-1723	141	14	of	of	ADP
framr-1723	141	15	employees	employee	NOUN
framr-1723	141	16	to	to	PART
framr-1723	141	17	increase	increase	VERB
framr-1723	141	18	their	their	PRON
framr-1723	141	19	knowledge	knowledge	NOUN
framr-1723	141	20	.	.	PUNCT
framr-1723	142	1	despite	despite	SCONJ
framr-1723	142	2	the	the	DET
framr-1723	142	3	fact	fact	NOUN
framr-1723	142	4	that	that	SCONJ
framr-1723	142	5	people	people	NOUN
framr-1723	142	6	are	be	AUX
framr-1723	142	7	the	the	DET
framr-1723	142	8	most	most	ADV
framr-1723	142	9	valuable	valuable	ADJ
framr-1723	142	10	resources	resource	NOUN
framr-1723	142	11	of	of	ADP
framr-1723	142	12	an	an	DET
framr-1723	142	13	audit	audit	NOUN
framr-1723	142	14	institution	institution	NOUN
framr-1723	142	15	and	and	CCONJ
framr-1723	142	16	well	well	ADV
framr-1723	142	17	trained	train	VERB
framr-1723	142	18	employees	employee	NOUN
framr-1723	142	19	and	and	CCONJ
framr-1723	142	20	key	key	ADJ
framr-1723	142	21	ingredients	ingredient	NOUN
framr-1723	142	22	to	to	ADP
framr-1723	142	23	an	an	DET
framr-1723	142	24	efficient	efficient	ADJ
framr-1723	142	25	and	and	CCONJ
framr-1723	142	26	effective	effective	ADJ
framr-1723	142	27	audit	audit	NOUN
framr-1723	142	28	department	department	NOUN
framr-1723	142	29	,	,	PUNCT
framr-1723	142	30	very	very	ADV
framr-1723	142	31	few	few	ADJ
framr-1723	142	32	numbers	number	NOUN
framr-1723	142	33	of	of	ADP
framr-1723	142	34	officers	officer	NOUN
framr-1723	142	35	are	be	AUX
framr-1723	142	36	sent	send	VERB
framr-1723	142	37	on	on	ADP
framr-1723	142	38	courses	course	NOUN
framr-1723	142	39	(	(	PUNCT
framr-1723	142	40	heidenheimer	heidenheimer	PROPN
framr-1723	142	41	et	et	PROPN
framr-1723	142	42	al	al	PROPN
framr-1723	142	43	.	.	PROPN
framr-1723	142	44	,	,	PUNCT
framr-1723	142	45	1993	1993	NUM
framr-1723	142	46	)	)	PUNCT
framr-1723	142	47	.	.	PUNCT
framr-1723	143	1	even	even	ADV
framr-1723	143	2	when	when	SCONJ
framr-1723	143	3	they	they	PRON
framr-1723	143	4	go	go	VERB
framr-1723	143	5	on	on	ADP
framr-1723	143	6	courses	course	NOUN
framr-1723	143	7	on	on	ADP
framr-1723	143	8	their	their	PRON
framr-1723	143	9	own	own	ADJ
framr-1723	143	10	they	they	PRON
framr-1723	143	11	are	be	AUX
framr-1723	143	12	never	never	ADV
framr-1723	143	13	encouraged	encourage	VERB
framr-1723	143	14	many	many	ADJ
framr-1723	143	15	of	of	ADP
framr-1723	143	16	them	they	PRON
framr-1723	143	17	will	will	AUX
framr-1723	143	18	not	not	PART
framr-1723	143	19	be	be	AUX
framr-1723	143	20	permitted	permit	VERB
framr-1723	143	21	to	to	PART
framr-1723	143	22	go	go	VERB
framr-1723	143	23	.	.	PUNCT
framr-1723	144	1	this	this	PRON
framr-1723	144	2	is	be	AUX
framr-1723	144	3	another	another	DET
framr-1723	144	4	contributing	contribute	VERB
framr-1723	144	5	factor	factor	NOUN
framr-1723	144	6	to	to	ADP
framr-1723	144	7	the	the	DET
framr-1723	144	8	ineffectiveness	ineffectiveness	NOUN
framr-1723	144	9	of	of	ADP
framr-1723	144	10	auditing	auditing	NOUN
framr-1723	144	11	practice	practice	NOUN
framr-1723	144	12	in	in	ADP
framr-1723	144	13	the	the	DET
framr-1723	144	14	public	public	ADJ
framr-1723	144	15	sector	sector	NOUN
framr-1723	144	16	.	.	PUNCT
framr-1723	145	1	5	5	X
framr-1723	145	2	.	.	X
framr-1723	145	3	operational	operational	ADJ
framr-1723	145	4	vehicles	vehicle	NOUN
framr-1723	145	5	,	,	PUNCT
framr-1723	145	6	materials	material	NOUN
framr-1723	145	7	and	and	CCONJ
framr-1723	145	8	equipments	equipment	NOUN
framr-1723	145	9	at	at	ADP
framr-1723	145	10	present	present	NOUN
framr-1723	145	11	in	in	ADP
framr-1723	145	12	most	most	ADJ
framr-1723	145	13	departments	department	NOUN
framr-1723	145	14	,	,	PUNCT
framr-1723	145	15	there	there	PRON
framr-1723	145	16	are	be	VERB
framr-1723	145	17	no	no	DET
framr-1723	145	18	enough	enough	ADJ
framr-1723	145	19	vehicles	vehicle	NOUN
framr-1723	145	20	for	for	ADP
framr-1723	145	21	the	the	DET
framr-1723	145	22	auditors	auditor	NOUN
framr-1723	145	23	who	who	PRON
framr-1723	145	24	are	be	AUX
framr-1723	145	25	on	on	ADP
framr-1723	145	26	out	out	ADJ
framr-1723	145	27	-	-	PUNCT
framr-1723	145	28	door	door	NOUN
framr-1723	145	29	work	work	NOUN
framr-1723	145	30	especially	especially	ADV
framr-1723	145	31	when	when	SCONJ
framr-1723	145	32	there	there	PRON
framr-1723	145	33	is	be	VERB
framr-1723	145	34	need	need	NOUN
framr-1723	145	35	for	for	ADP
framr-1723	145	36	inspection	inspection	NOUN
framr-1723	145	37	to	to	ADP
framr-1723	145	38	the	the	DET
framr-1723	145	39	entire	entire	ADJ
framr-1723	145	40	unit	unit	NOUN
framr-1723	145	41	.	.	PUNCT
framr-1723	146	1	there	there	PRON
framr-1723	146	2	are	be	VERB
framr-1723	146	3	no	no	DET
framr-1723	146	4	adequate	adequate	ADJ
framr-1723	146	5	adding	add	VERB
framr-1723	146	6	machines	machine	NOUN
framr-1723	146	7	,	,	PUNCT
framr-1723	146	8	in	in	ADP
framr-1723	146	9	some	some	DET
framr-1723	146	10	cases	case	NOUN
framr-1723	146	11	the	the	DET
framr-1723	146	12	available	available	ADJ
framr-1723	146	13	ones	one	NOUN
framr-1723	146	14	have	have	VERB
framr-1723	146	15	to	to	PART
framr-1723	146	16	be	be	AUX
framr-1723	146	17	shared	share	VERB
framr-1723	146	18	between	between	ADP
framr-1723	146	19	officers	officer	NOUN
framr-1723	146	20	and	and	CCONJ
framr-1723	146	21	this	this	PRON
framr-1723	146	22	will	will	AUX
framr-1723	146	23	be	be	AUX
framr-1723	146	24	causing	cause	VERB
framr-1723	146	25	delay	delay	NOUN
framr-1723	146	26	in	in	ADP
framr-1723	146	27	work	work	NOUN
framr-1723	146	28	and	and	CCONJ
framr-1723	146	29	prompt	prompt	ADJ
framr-1723	146	30	report	report	NOUN
framr-1723	146	31	.	.	PUNCT
framr-1723	147	1	there	there	PRON
framr-1723	147	2	is	be	VERB
framr-1723	147	3	lack	lack	NOUN
framr-1723	147	4	of	of	ADP
framr-1723	147	5	working	work	VERB
framr-1723	147	6	tools	tool	NOUN
framr-1723	147	7	and	and	CCONJ
framr-1723	147	8	equipment	equipment	NOUN
framr-1723	147	9	to	to	PART
framr-1723	147	10	carry	carry	VERB
framr-1723	147	11	out	out	ADP
framr-1723	147	12	the	the	DET
framr-1723	147	13	audit	audit	NOUN
framr-1723	147	14	work	work	NOUN
framr-1723	147	15	.	.	PUNCT
framr-1723	148	1	the	the	DET
framr-1723	148	2	auditors	auditor	NOUN
framr-1723	148	3	going	go	VERB
framr-1723	148	4	out	out	ADP
framr-1723	148	5	to	to	ADP
framr-1723	148	6	agencies	agency	NOUN
framr-1723	148	7	and	and	CCONJ
framr-1723	148	8	units	unit	NOUN
framr-1723	148	9	to	to	PART
framr-1723	148	10	carry	carry	VERB
framr-1723	148	11	out	out	ADP
framr-1723	148	12	audit	audit	NOUN
framr-1723	148	13	may	may	AUX
framr-1723	148	14	not	not	PART
framr-1723	148	15	be	be	AUX
framr-1723	148	16	given	give	VERB
framr-1723	148	17	or	or	CCONJ
framr-1723	148	18	fully	fully	ADV
framr-1723	148	19	equipped	equip	VERB
framr-1723	148	20	with	with	ADP
framr-1723	148	21	their	their	PRON
framr-1723	148	22	working	work	VERB
framr-1723	148	23	tools	tool	NOUN
framr-1723	148	24	and	and	CCONJ
framr-1723	148	25	materials	material	NOUN
framr-1723	148	26	e.g	e.g	PRON
framr-1723	148	27	working	work	VERB
framr-1723	148	28	papers	paper	NOUN
framr-1723	148	29	.	.	PUNCT
framr-1723	149	1	financial	financial	ADJ
framr-1723	149	2	risk	risk	NOUN
framr-1723	149	3	and	and	CCONJ
framr-1723	149	4	management	management	NOUN
framr-1723	149	5	reviews	review	NOUN
framr-1723	149	6	,	,	PUNCT
framr-1723	149	7	2016	2016	NUM
framr-1723	149	8	,	,	PUNCT
framr-1723	149	9	2(1	2(1	NUM
framr-1723	149	10	):	):	PUNCT
framr-1723	149	11	43	43	NUM
framr-1723	149	12	-	-	SYM
framr-1723	149	13	50	50	NUM
framr-1723	149	14	49	49	NUM
framr-1723	149	15	©	©	PROPN
framr-1723	149	16	2016	2016	NUM
framr-1723	149	17	conscientia	conscientia	PROPN
framr-1723	149	18	beam	beam	PROPN
framr-1723	149	19	.	.	PUNCT
framr-1723	150	1	all	all	DET
framr-1723	150	2	rights	right	NOUN
framr-1723	150	3	reserved	reserve	VERB
framr-1723	150	4	.	.	PUNCT
framr-1723	151	1	6	6	X
framr-1723	151	2	.	.	X
framr-1723	151	3	accommodation	accommodation	NOUN
framr-1723	151	4	/	/	SYM
framr-1723	151	5	working	work	VERB
framr-1723	151	6	environment	environment	NOUN
framr-1723	151	7	lack	lack	NOUN
framr-1723	151	8	of	of	ADP
framr-1723	151	9	enough	enough	ADJ
framr-1723	151	10	accommodation	accommodation	NOUN
framr-1723	151	11	is	be	AUX
framr-1723	151	12	another	another	DET
framr-1723	151	13	problem	problem	NOUN
framr-1723	151	14	facing	face	VERB
framr-1723	151	15	public	public	ADJ
framr-1723	151	16	sector	sector	NOUN
framr-1723	151	17	audit	audit	NOUN
framr-1723	151	18	.	.	PUNCT
framr-1723	152	1	due	due	ADP
framr-1723	152	2	to	to	ADP
framr-1723	152	3	this	this	DET
framr-1723	152	4	problem	problem	NOUN
framr-1723	152	5	many	many	ADJ
framr-1723	152	6	of	of	ADP
framr-1723	152	7	the	the	DET
framr-1723	152	8	officers	officer	NOUN
framr-1723	152	9	are	be	AUX
framr-1723	152	10	not	not	PART
framr-1723	152	11	given	give	VERB
framr-1723	152	12	good	good	ADJ
framr-1723	152	13	office	office	NOUN
framr-1723	152	14	accommodations	accommodation	NOUN
framr-1723	152	15	.	.	PUNCT
framr-1723	153	1	even	even	ADV
framr-1723	153	2	the	the	DET
framr-1723	153	3	available	available	ADJ
framr-1723	153	4	office	office	NOUN
framr-1723	153	5	rooms	room	NOUN
framr-1723	153	6	are	be	AUX
framr-1723	153	7	not	not	PART
framr-1723	153	8	partitioned	partition	VERB
framr-1723	153	9	,	,	PUNCT
framr-1723	153	10	well	well	ADV
framr-1723	153	11	equipped	equipped	ADJ
framr-1723	153	12	and	and	CCONJ
framr-1723	153	13	without	without	ADP
framr-1723	153	14	carpets	carpet	NOUN
framr-1723	153	15	,	,	PUNCT
framr-1723	153	16	vans	van	NOUN
framr-1723	153	17	,	,	PUNCT
framr-1723	153	18	cabinets	cabinet	NOUN
framr-1723	153	19	and	and	CCONJ
framr-1723	153	20	other	other	ADJ
framr-1723	153	21	things	thing	NOUN
framr-1723	153	22	to	to	PART
framr-1723	153	23	make	make	VERB
framr-1723	153	24	the	the	DET
framr-1723	153	25	working	work	VERB
framr-1723	153	26	conditions	condition	NOUN
framr-1723	153	27	attractive	attractive	ADJ
framr-1723	153	28	.	.	PUNCT
framr-1723	154	1	7	7	X
framr-1723	154	2	.	.	X
framr-1723	154	3	independence	independence	NOUN
framr-1723	154	4	of	of	ADP
framr-1723	154	5	auditor	auditor	NOUN
framr-1723	154	6	the	the	DET
framr-1723	154	7	auditor	auditor	NOUN
framr-1723	154	8	is	be	AUX
framr-1723	154	9	not	not	PART
framr-1723	154	10	an	an	DET
framr-1723	154	11	ordinary	ordinary	ADJ
framr-1723	154	12	employee	employee	NOUN
framr-1723	154	13	of	of	ADP
framr-1723	154	14	the	the	DET
framr-1723	154	15	organization	organization	NOUN
framr-1723	154	16	because	because	SCONJ
framr-1723	154	17	he	he	PRON
framr-1723	154	18	is	be	AUX
framr-1723	154	19	expected	expect	VERB
framr-1723	154	20	not	not	PART
framr-1723	154	21	to	to	PART
framr-1723	154	22	have	have	VERB
framr-1723	154	23	any	any	DET
framr-1723	154	24	connection	connection	NOUN
framr-1723	154	25	whether	whether	SCONJ
framr-1723	154	26	financially	financially	ADV
framr-1723	154	27	or	or	CCONJ
framr-1723	154	28	otherwise	otherwise	ADV
framr-1723	154	29	with	with	ADP
framr-1723	154	30	the	the	DET
framr-1723	154	31	organization	organization	NOUN
framr-1723	154	32	.	.	PUNCT
framr-1723	155	1	but	but	CCONJ
framr-1723	155	2	this	this	PRON
framr-1723	155	3	is	be	AUX
framr-1723	155	4	not	not	PART
framr-1723	155	5	always	always	ADV
framr-1723	155	6	the	the	DET
framr-1723	155	7	case	case	NOUN
framr-1723	155	8	.	.	PUNCT
framr-1723	156	1	how	how	SCONJ
framr-1723	156	2	independent	independent	ADJ
framr-1723	156	3	is	be	AUX
framr-1723	156	4	the	the	DET
framr-1723	156	5	work	work	NOUN
framr-1723	156	6	of	of	ADP
framr-1723	156	7	somebody	somebody	PRON
framr-1723	156	8	on	on	ADP
framr-1723	156	9	the	the	DET
framr-1723	156	10	payroll	payroll	NOUN
framr-1723	156	11	of	of	ADP
framr-1723	156	12	the	the	DET
framr-1723	156	13	government	government	NOUN
framr-1723	156	14	.	.	PUNCT
framr-1723	157	1	6	6	X
framr-1723	157	2	.	.	X
framr-1723	157	3	conclusion	conclusion	NOUN
framr-1723	157	4	in	in	ADP
framr-1723	157	5	summary	summary	NOUN
framr-1723	157	6	,	,	PUNCT
framr-1723	157	7	the	the	DET
framr-1723	157	8	significance	significance	NOUN
framr-1723	157	9	and	and	CCONJ
framr-1723	157	10	need	need	VERB
framr-1723	157	11	for	for	ADP
framr-1723	157	12	audit	audit	NOUN
framr-1723	157	13	in	in	ADP
framr-1723	157	14	government	government	NOUN
framr-1723	157	15	department	department	NOUN
framr-1723	157	16	can	can	AUX
framr-1723	157	17	not	not	PART
framr-1723	157	18	be	be	AUX
framr-1723	157	19	overlooked.the	overlooked.the	DET
framr-1723	157	20	practice	practice	NOUN
framr-1723	157	21	of	of	ADP
framr-1723	157	22	auditing	auditing	NOUN
framr-1723	157	23	have	have	AUX
framr-1723	157	24	not	not	PART
framr-1723	157	25	been	be	AUX
framr-1723	157	26	adequately	adequately	ADV
framr-1723	157	27	achieved	achieve	VERB
framr-1723	157	28	due	due	ADP
framr-1723	157	29	to	to	ADP
framr-1723	157	30	the	the	DET
framr-1723	157	31	problems	problem	NOUN
framr-1723	157	32	mentioned	mention	VERB
framr-1723	157	33	earlier	early	ADV
framr-1723	157	34	,	,	PUNCT
framr-1723	157	35	however	however	ADV
framr-1723	157	36	,	,	PUNCT
framr-1723	157	37	if	if	SCONJ
framr-1723	157	38	the	the	DET
framr-1723	157	39	suggestions	suggestion	NOUN
framr-1723	157	40	for	for	ADP
framr-1723	157	41	improvements	improvement	NOUN
framr-1723	157	42	in	in	ADP
framr-1723	157	43	this	this	DET
framr-1723	157	44	paper	paper	NOUN
framr-1723	157	45	are	be	AUX
framr-1723	157	46	implemented	implement	VERB
framr-1723	157	47	the	the	DET
framr-1723	157	48	merits	merit	NOUN
framr-1723	157	49	of	of	ADP
framr-1723	157	50	audit	audit	NOUN
framr-1723	157	51	practice	practice	NOUN
framr-1723	157	52	will	will	AUX
framr-1723	157	53	be	be	AUX
framr-1723	157	54	enjoyed	enjoy	VERB
framr-1723	157	55	.	.	PUNCT
framr-1723	158	1	public	public	ADJ
framr-1723	158	2	sector	sector	NOUN
framr-1723	158	3	auditing	auditing	NOUN
framr-1723	158	4	allows	allow	VERB
framr-1723	158	5	for	for	ADP
framr-1723	158	6	guided	guide	VERB
framr-1723	158	7	and	and	CCONJ
framr-1723	158	8	effective	effective	ADJ
framr-1723	158	9	savings	saving	NOUN
framr-1723	158	10	and	and	CCONJ
framr-1723	158	11	application	application	NOUN
framr-1723	158	12	of	of	ADP
framr-1723	158	13	resources	resource	NOUN
framr-1723	158	14	for	for	ADP
framr-1723	158	15	greater	great	ADJ
framr-1723	158	16	benefit	benefit	NOUN
framr-1723	158	17	of	of	ADP
framr-1723	158	18	mankind	mankind	NOUN
framr-1723	158	19	.	.	PUNCT
framr-1723	159	1	it‟s	it‟s	PROPN
framr-1723	159	2	not	not	PART
framr-1723	159	3	only	only	ADV
framr-1723	159	4	discovered	discover	VERB
framr-1723	159	5	that	that	SCONJ
framr-1723	159	6	effective	effective	ADJ
framr-1723	159	7	use	use	NOUN
framr-1723	159	8	and	and	CCONJ
framr-1723	159	9	application	application	NOUN
framr-1723	159	10	of	of	ADP
framr-1723	159	11	best	good	ADJ
framr-1723	159	12	auditing	auditing	NOUN
framr-1723	159	13	techniques	technique	NOUN
framr-1723	159	14	can	can	AUX
framr-1723	159	15	afford	afford	VERB
framr-1723	159	16	the	the	DET
framr-1723	159	17	society	society	NOUN
framr-1723	159	18	the	the	DET
framr-1723	159	19	required	required	ADJ
framr-1723	159	20	steawdership	steawdership	NOUN
framr-1723	159	21	and	and	CCONJ
framr-1723	159	22	accountability	accountability	NOUN
framr-1723	159	23	of	of	ADP
framr-1723	159	24	persons	person	NOUN
framr-1723	159	25	entrusted	entrust	VERB
framr-1723	159	26	with	with	ADP
framr-1723	159	27	public	public	ADJ
framr-1723	159	28	resources	resource	NOUN
framr-1723	159	29	,	,	PUNCT
framr-1723	159	30	but	but	CCONJ
framr-1723	159	31	part	part	NOUN
framr-1723	159	32	of	of	ADP
framr-1723	159	33	a	a	DET
framr-1723	159	34	modern	modern	ADJ
framr-1723	159	35	management	management	NOUN
framr-1723	159	36	methodology	methodology	NOUN
framr-1723	159	37	to	to	PART
framr-1723	159	38	help	help	VERB
framr-1723	159	39	the	the	DET
framr-1723	159	40	societies	society	NOUN
framr-1723	159	41	accomplish	accomplish	VERB
framr-1723	159	42	the	the	DET
framr-1723	159	43	desired	desire	VERB
framr-1723	159	44	progress	progress	NOUN
framr-1723	159	45	and	and	CCONJ
framr-1723	159	46	development	development	NOUN
framr-1723	159	47	in	in	ADP
framr-1723	159	48	the	the	DET
framr-1723	159	49	scheme	scheme	NOUN
framr-1723	159	50	of	of	ADP
framr-1723	159	51	things	thing	NOUN
framr-1723	159	52	.	.	PUNCT
framr-1723	160	1	7	7	X
framr-1723	160	2	.	.	X
framr-1723	160	3	recommendation	recommendation	NOUN
framr-1723	160	4	it	it	PRON
framr-1723	160	5	has	have	AUX
framr-1723	160	6	been	be	AUX
framr-1723	160	7	discovered	discover	VERB
framr-1723	160	8	in	in	ADP
framr-1723	160	9	this	this	DET
framr-1723	160	10	article	article	NOUN
framr-1723	160	11	that	that	SCONJ
framr-1723	160	12	many	many	ADJ
framr-1723	160	13	problems	problem	NOUN
framr-1723	160	14	are	be	AUX
framr-1723	160	15	confronting	confront	VERB
framr-1723	160	16	public	public	ADJ
framr-1723	160	17	sector	sector	NOUN
framr-1723	160	18	audit	audit	NOUN
framr-1723	160	19	and	and	CCONJ
framr-1723	160	20	there	there	PRON
framr-1723	160	21	is	be	VERB
framr-1723	160	22	need	need	NOUN
framr-1723	160	23	for	for	ADP
framr-1723	160	24	improvement	improvement	NOUN
framr-1723	160	25	.	.	PUNCT
framr-1723	161	1	as	as	ADP
framr-1723	161	2	a	a	DET
framr-1723	161	3	matter	matter	NOUN
framr-1723	161	4	of	of	ADP
framr-1723	161	5	necessity	necessity	NOUN
framr-1723	161	6	and	and	CCONJ
framr-1723	161	7	urgency	urgency	NOUN
framr-1723	161	8	there	there	PRON
framr-1723	161	9	should	should	AUX
framr-1723	161	10	be	be	AUX
framr-1723	161	11	more	more	ADJ
framr-1723	161	12	recruitment	recruitment	NOUN
framr-1723	161	13	of	of	ADP
framr-1723	161	14	qualified	qualified	ADJ
framr-1723	161	15	and	and	CCONJ
framr-1723	161	16	experience	experience	NOUN
framr-1723	161	17	accountants	accountant	NOUN
framr-1723	161	18	to	to	ADP
framr-1723	161	19	the	the	DET
framr-1723	161	20	government	government	NOUN
framr-1723	161	21	audit	audit	NOUN
framr-1723	161	22	department	department	NOUN
framr-1723	161	23	.	.	PUNCT
framr-1723	162	1	the	the	DET
framr-1723	162	2	working	work	VERB
framr-1723	162	3	condition	condition	NOUN
framr-1723	162	4	should	should	AUX
framr-1723	162	5	also	also	ADV
framr-1723	162	6	be	be	AUX
framr-1723	162	7	attractive	attractive	ADJ
framr-1723	162	8	.	.	PUNCT
framr-1723	163	1	there	there	PRON
framr-1723	163	2	should	should	AUX
framr-1723	163	3	be	be	AUX
framr-1723	163	4	procurement	procurement	NOUN
framr-1723	163	5	of	of	ADP
framr-1723	163	6	more	more	ADJ
framr-1723	163	7	motor	motor	NOUN
framr-1723	163	8	vehicles	vehicle	NOUN
framr-1723	163	9	,	,	PUNCT
framr-1723	163	10	adding	add	VERB
framr-1723	163	11	machines	machine	NOUN
framr-1723	163	12	,	,	PUNCT
framr-1723	163	13	and	and	CCONJ
framr-1723	163	14	availability	availability	NOUN
framr-1723	163	15	of	of	ADP
framr-1723	163	16	working	work	VERB
framr-1723	163	17	materials	material	NOUN
framr-1723	163	18	/	/	SYM
framr-1723	163	19	tools	tool	NOUN
framr-1723	163	20	such	such	ADJ
framr-1723	163	21	as	as	ADP
framr-1723	163	22	audit	audit	NOUN
framr-1723	163	23	working	working	NOUN
framr-1723	163	24	paper	paper	NOUN
framr-1723	163	25	,	,	PUNCT
framr-1723	163	26	audit	audit	NOUN
framr-1723	163	27	guideline	guideline	NOUN
framr-1723	163	28	etc	etc	X
framr-1723	163	29	.	.	X
framr-1723	164	1	if	if	SCONJ
framr-1723	164	2	these	these	PRON
framr-1723	164	3	are	be	AUX
framr-1723	164	4	made	make	VERB
framr-1723	164	5	available	available	ADJ
framr-1723	164	6	to	to	ADP
framr-1723	164	7	the	the	DET
framr-1723	164	8	auditors	auditor	NOUN
framr-1723	164	9	this	this	PRON
framr-1723	164	10	will	will	AUX
framr-1723	164	11	improve	improve	VERB
framr-1723	164	12	their	their	PRON
framr-1723	164	13	performance	performance	NOUN
framr-1723	164	14	.	.	PUNCT
framr-1723	165	1	all	all	DET
framr-1723	165	2	these	these	PRON
framr-1723	165	3	may	may	AUX
framr-1723	165	4	not	not	PART
framr-1723	165	5	be	be	AUX
framr-1723	165	6	possible	possible	ADJ
framr-1723	165	7	without	without	ADP
framr-1723	165	8	improvement	improvement	NOUN
framr-1723	165	9	in	in	ADP
framr-1723	165	10	the	the	DET
framr-1723	165	11	funding	funding	NOUN
framr-1723	165	12	of	of	ADP
framr-1723	165	13	the	the	DET
framr-1723	165	14	auditor	auditor	NOUN
framr-1723	165	15	general	general	ADJ
framr-1723	165	16	offices	office	NOUN
framr-1723	165	17	.	.	PUNCT
framr-1723	166	1	the	the	DET
framr-1723	166	2	government	government	NOUN
framr-1723	166	3	executives	executive	NOUN
framr-1723	166	4	should	should	AUX
framr-1723	166	5	therefore	therefore	ADV
framr-1723	166	6	support	support	VERB
framr-1723	166	7	them	they	PRON
framr-1723	166	8	financially	financially	ADV
framr-1723	166	9	and	and	CCONJ
framr-1723	166	10	otherwise	otherwise	ADV
framr-1723	166	11	to	to	PART
framr-1723	166	12	enhance	enhance	VERB
framr-1723	166	13	smooth	smooth	ADJ
framr-1723	166	14	operation	operation	NOUN
framr-1723	166	15	of	of	ADP
framr-1723	166	16	the	the	DET
framr-1723	166	17	audit	audit	NOUN
framr-1723	166	18	practice	practice	NOUN
framr-1723	166	19	.	.	PUNCT
framr-1723	167	1	there	there	PRON
framr-1723	167	2	should	should	AUX
framr-1723	167	3	be	be	AUX
framr-1723	167	4	a	a	DET
framr-1723	167	5	provision	provision	NOUN
framr-1723	167	6	for	for	ADP
framr-1723	167	7	training	training	NOUN
framr-1723	167	8	facilities	facility	NOUN
framr-1723	167	9	.	.	PUNCT
framr-1723	168	1	if	if	SCONJ
framr-1723	168	2	proper	proper	ADJ
framr-1723	168	3	training	training	NOUN
framr-1723	168	4	is	be	AUX
framr-1723	168	5	given	give	VERB
framr-1723	168	6	to	to	ADP
framr-1723	168	7	the	the	DET
framr-1723	168	8	staff	staff	NOUN
framr-1723	168	9	it	it	PRON
framr-1723	168	10	will	will	AUX
framr-1723	168	11	enhance	enhance	VERB
framr-1723	168	12	their	their	PRON
framr-1723	168	13	efficiency	efficiency	NOUN
framr-1723	168	14	and	and	CCONJ
framr-1723	168	15	productivity	productivity	NOUN
framr-1723	168	16	.	.	PUNCT
framr-1723	169	1	it	it	PRON
framr-1723	169	2	is	be	AUX
framr-1723	169	3	important	important	ADJ
framr-1723	169	4	to	to	PART
framr-1723	169	5	point	point	VERB
framr-1723	169	6	out	out	ADP
framr-1723	169	7	that	that	SCONJ
framr-1723	169	8	well	well	ADV
framr-1723	169	9	trained	train	VERB
framr-1723	169	10	staffs	staff	NOUN
framr-1723	169	11	are	be	AUX
framr-1723	169	12	the	the	DET
framr-1723	169	13	key	key	ADJ
framr-1723	169	14	ingredients	ingredient	NOUN
framr-1723	169	15	to	to	ADP
framr-1723	169	16	an	an	DET
framr-1723	169	17	efficient	efficient	ADJ
framr-1723	169	18	and	and	CCONJ
framr-1723	169	19	effective	effective	ADJ
framr-1723	169	20	audit	audit	NOUN
framr-1723	169	21	system	system	NOUN
framr-1723	169	22	in	in	ADP
framr-1723	169	23	an	an	DET
framr-1723	169	24	organization	organization	NOUN
framr-1723	169	25	.	.	PUNCT
framr-1723	170	1	auditing	auditing	NOUN
framr-1723	170	2	staff	staff	NOUN
framr-1723	170	3	can	can	AUX
framr-1723	170	4	be	be	AUX
framr-1723	170	5	trained	train	VERB
framr-1723	170	6	going	go	VERB
framr-1723	170	7	on	on	ADP
framr-1723	170	8	short	short	ADJ
framr-1723	170	9	courses	course	NOUN
framr-1723	170	10	or	or	CCONJ
framr-1723	170	11	full	full	ADJ
framr-1723	170	12	time	time	NOUN
framr-1723	170	13	studies	study	NOUN
framr-1723	170	14	.	.	PUNCT
framr-1723	171	1	regarding	regard	VERB
framr-1723	171	2	the	the	DET
framr-1723	171	3	problem	problem	NOUN
framr-1723	171	4	of	of	ADP
framr-1723	171	5	internal	internal	ADJ
framr-1723	171	6	control	control	NOUN
framr-1723	171	7	system	system	NOUN
framr-1723	171	8	,	,	PUNCT
framr-1723	171	9	there	there	PRON
framr-1723	171	10	are	be	VERB
framr-1723	171	11	no	no	DET
framr-1723	171	12	absolute	absolute	ADJ
framr-1723	171	13	standards	standard	NOUN
framr-1723	171	14	of	of	ADP
framr-1723	171	15	internal	internal	ADJ
framr-1723	171	16	control	control	NOUN
framr-1723	171	17	but	but	CCONJ
framr-1723	171	18	in	in	ADP
framr-1723	171	19	this	this	DET
framr-1723	171	20	case	case	NOUN
framr-1723	171	21	,	,	PUNCT
framr-1723	171	22	the	the	DET
framr-1723	171	23	plan	plan	NOUN
framr-1723	171	24	of	of	ADP
framr-1723	171	25	organization	organization	NOUN
framr-1723	171	26	should	should	AUX
framr-1723	171	27	be	be	AUX
framr-1723	171	28	defined	define	VERB
framr-1723	171	29	and	and	CCONJ
framr-1723	171	30	procedures	procedure	NOUN
framr-1723	171	31	involved	involve	VERB
framr-1723	171	32	should	should	AUX
framr-1723	171	33	be	be	AUX
framr-1723	171	34	in	in	ADP
framr-1723	171	35	writing	writing	NOUN
framr-1723	171	36	.	.	PUNCT
framr-1723	172	1	each	each	DET
framr-1723	172	2	member	member	NOUN
framr-1723	172	3	of	of	ADP
framr-1723	172	4	staff	staff	NOUN
framr-1723	172	5	should	should	AUX
framr-1723	172	6	be	be	AUX
framr-1723	172	7	clearly	clearly	ADV
framr-1723	172	8	made	make	VERB
framr-1723	172	9	aware	aware	ADJ
framr-1723	172	10	of	of	ADP
framr-1723	172	11	the	the	DET
framr-1723	172	12	scope	scope	NOUN
framr-1723	172	13	and	and	CCONJ
framr-1723	172	14	the	the	DET
framr-1723	172	15	limitations	limitation	NOUN
framr-1723	172	16	of	of	ADP
framr-1723	172	17	their	their	PRON
framr-1723	172	18	responsibilities	responsibility	NOUN
framr-1723	172	19	.	.	PUNCT
framr-1723	173	1	particular	particular	ADJ
framr-1723	173	2	attention	attention	NOUN
framr-1723	173	3	should	should	AUX
framr-1723	173	4	be	be	AUX
framr-1723	173	5	paid	pay	VERB
framr-1723	173	6	to	to	PART
framr-1723	173	7	cash	cash	NOUN
framr-1723	173	8	transactions	transaction	NOUN
framr-1723	173	9	as	as	SCONJ
framr-1723	173	10	it	it	PRON
framr-1723	173	11	is	be	AUX
framr-1723	173	12	the	the	DET
framr-1723	173	13	most	most	ADV
framr-1723	173	14	readily	readily	ADV
framr-1723	173	15	convertible	convertible	ADJ
framr-1723	173	16	of	of	ADP
framr-1723	173	17	assets	asset	NOUN
framr-1723	173	18	and	and	CCONJ
framr-1723	173	19	thus	thus	ADV
framr-1723	173	20	prone	prone	ADJ
framr-1723	173	21	to	to	ADP
framr-1723	173	22	misappropriation	misappropriation	NOUN
framr-1723	173	23	.	.	PUNCT
framr-1723	174	1	direct	direct	ADJ
framr-1723	174	2	observations	observation	NOUN
framr-1723	174	3	should	should	AUX
framr-1723	174	4	be	be	AUX
framr-1723	174	5	enforced	enforce	VERB
framr-1723	174	6	where	where	SCONJ
framr-1723	174	7	necessary	necessary	ADJ
framr-1723	174	8	,	,	PUNCT
framr-1723	174	9	for	for	ADP
framr-1723	174	10	instance	instance	NOUN
framr-1723	174	11	,	,	PUNCT
framr-1723	174	12	at	at	ADP
framr-1723	174	13	the	the	DET
framr-1723	174	14	time	time	NOUN
framr-1723	174	15	of	of	ADP
framr-1723	174	16	stock	stock	NOUN
framr-1723	174	17	-	-	PUNCT
framr-1723	174	18	taking	taking	NOUN
framr-1723	174	19	or	or	CCONJ
framr-1723	174	20	payment	payment	NOUN
framr-1723	174	21	of	of	ADP
framr-1723	174	22	wages	wage	NOUN
framr-1723	174	23	in	in	ADP
framr-1723	174	24	other	other	ADJ
framr-1723	174	25	to	to	PART
framr-1723	174	26	observe	observe	VERB
framr-1723	174	27	the	the	DET
framr-1723	174	28	operation	operation	NOUN
framr-1723	174	29	of	of	ADP
framr-1723	174	30	the	the	DET
framr-1723	174	31	prescribed	prescribed	ADJ
framr-1723	174	32	procedures	procedure	NOUN
framr-1723	174	33	.	.	PUNCT
framr-1723	175	1	funding	funding	NOUN
framr-1723	175	2	:	:	PUNCT
framr-1723	175	3	this	this	DET
framr-1723	175	4	study	study	NOUN
framr-1723	175	5	received	receive	VERB
framr-1723	175	6	no	no	DET
framr-1723	175	7	specific	specific	ADJ
framr-1723	175	8	financial	financial	ADJ
framr-1723	175	9	support	support	NOUN
framr-1723	175	10	.	.	PUNCT
framr-1723	176	1	competing	compete	VERB
framr-1723	176	2	interests	interest	NOUN
framr-1723	176	3	:	:	PUNCT
framr-1723	176	4	the	the	DET
framr-1723	176	5	authors	author	NOUN
framr-1723	176	6	declare	declare	VERB
framr-1723	176	7	that	that	SCONJ
framr-1723	176	8	they	they	PRON
framr-1723	176	9	have	have	VERB
framr-1723	176	10	no	no	DET
framr-1723	176	11	competing	compete	VERB
framr-1723	176	12	interests	interest	NOUN
framr-1723	176	13	.	.	PUNCT
framr-1723	177	1	contributors	contributor	NOUN
framr-1723	177	2	/	/	SYM
framr-1723	177	3	acknowledgement	acknowledgement	NOUN
framr-1723	177	4	:	:	PUNCT
framr-1723	177	5	all	all	DET
framr-1723	177	6	authors	author	NOUN
framr-1723	177	7	contributed	contribute	VERB
framr-1723	177	8	equally	equally	ADV
framr-1723	177	9	to	to	ADP
framr-1723	177	10	the	the	DET
framr-1723	177	11	conception	conception	NOUN
framr-1723	177	12	and	and	CCONJ
framr-1723	177	13	design	design	NOUN
framr-1723	177	14	of	of	ADP
framr-1723	177	15	the	the	DET
framr-1723	177	16	study	study	NOUN
framr-1723	177	17	.	.	PUNCT
framr-1723	178	1	financial	financial	ADJ
framr-1723	178	2	risk	risk	NOUN
framr-1723	178	3	and	and	CCONJ
framr-1723	178	4	management	management	NOUN
framr-1723	178	5	reviews	review	NOUN
framr-1723	178	6	,	,	PUNCT
framr-1723	178	7	2016	2016	NUM
framr-1723	178	8	,	,	PUNCT
framr-1723	178	9	2(1	2(1	NUM
framr-1723	178	10	):	):	PUNCT
framr-1723	178	11	43	43	NUM
framr-1723	178	12	-	-	SYM
framr-1723	178	13	50	50	NUM
framr-1723	178	14	50	50	NUM
framr-1723	178	15	©	©	PROPN
framr-1723	178	16	2016	2016	NUM
framr-1723	178	17	conscientia	conscientia	PROPN
framr-1723	178	18	beam	beam	PROPN
framr-1723	178	19	.	.	PUNCT
framr-1723	179	1	all	all	DET
framr-1723	179	2	rights	right	NOUN
framr-1723	179	3	reserved	reserve	VERB
framr-1723	179	4	.	.	PUNCT
framr-1723	180	1	references	reference	NOUN
framr-1723	180	2	alastair	alastair	PROPN
framr-1723	180	3	,	,	PUNCT
framr-1723	180	4	e.	e.	PROPN
framr-1723	180	5	,	,	PUNCT
framr-1723	180	6	2008	2008	NUM
framr-1723	180	7	.	.	PUNCT
framr-1723	181	1	the	the	DET
framr-1723	181	2	role	role	NOUN
framr-1723	181	3	of	of	ADP
framr-1723	181	4	supreme	supreme	ADJ
framr-1723	181	5	audit	audit	NOUN
framr-1723	181	6	institutions	institution	NOUN
framr-1723	181	7	in	in	ADP
framr-1723	181	8	combating	combat	VERB
framr-1723	181	9	corruption	corruption	NOUN
framr-1723	181	10	.	.	PUNCT
framr-1723	182	1	u4	u4	PROPN
framr-1723	182	2	helpdesk	helpdesk	PROPN
framr-1723	182	3	,	,	PUNCT
framr-1723	182	4	transparency	transparency	NOUN
framr-1723	182	5	international	international	NOUN
framr-1723	182	6	.	.	PUNCT
framr-1723	183	1	available	available	ADJ
framr-1723	183	2	from	from	ADP
framr-1723	183	3	aevans@transparency.org	aevans@transparency.org	PROPN
framr-1723	183	4	dike	dike	NOUN
framr-1723	183	5	,	,	PUNCT
framr-1723	183	6	v.	v.	ADP
framr-1723	183	7	,	,	PUNCT
framr-1723	183	8	2002	2002	NUM
framr-1723	183	9	.	.	PUNCT
framr-1723	184	1	corruption	corruption	NOUN
framr-1723	184	2	in	in	ADP
framr-1723	184	3	nigeria	nigeria	PROPN
framr-1723	184	4	:	:	PUNCT
framr-1723	184	5	a	a	DET
framr-1723	184	6	new	new	ADJ
framr-1723	184	7	paradigm	paradigm	NOUN
framr-1723	184	8	for	for	ADP
framr-1723	184	9	effective	effective	ADJ
framr-1723	184	10	control	control	NOUN
framr-1723	184	11	.	.	PUNCT
framr-1723	185	1	elliott	elliott	PROPN
framr-1723	185	2	:	:	PUNCT
framr-1723	186	1	washington	washington	PROPN
framr-1723	186	2	institute	institute	PROPN
framr-1723	186	3	for	for	ADP
framr-1723	186	4	urban	urban	ADJ
framr-1723	186	5	economics	economic	NOUN
framr-1723	186	6	.	.	PUNCT
framr-1723	187	1	dye	dye	PROPN
framr-1723	187	2	,	,	PUNCT
framr-1723	187	3	k.m	k.m	PROPN
framr-1723	187	4	.	.	PROPN
framr-1723	187	5	and	and	CCONJ
framr-1723	187	6	s.	s.	PROPN
framr-1723	187	7	rick	rick	PROPN
framr-1723	187	8	,	,	PUNCT
framr-1723	187	9	1998	1998	NUM
framr-1723	187	10	.	.	PUNCT
framr-1723	188	1	pillars	pillar	NOUN
framr-1723	188	2	of	of	ADP
framr-1723	188	3	integrity	integrity	NOUN
framr-1723	188	4	:	:	PUNCT
framr-1723	188	5	the	the	DET
framr-1723	188	6	supreme	supreme	ADJ
framr-1723	188	7	audit	audit	NOUN
framr-1723	188	8	institutions	institution	NOUN
framr-1723	188	9	in	in	ADP
framr-1723	188	10	curbing	curb	VERB
framr-1723	188	11	corruption	corruption	NOUN
framr-1723	188	12	.	.	PUNCT
framr-1723	189	1	washington	washington	PROPN
framr-1723	189	2	:	:	PUNCT
framr-1723	190	1	edi	edi	PROPN
framr-1723	190	2	,	,	PUNCT
framr-1723	190	3	the	the	DET
framr-1723	190	4	world	world	PROPN
framr-1723	190	5	bank	bank	PROPN
framr-1723	190	6	.	.	PUNCT
framr-1723	191	1	pp	pp	ADP
framr-1723	191	2	:	:	PUNCT
framr-1723	191	3	25	25	NUM
framr-1723	191	4	.	.	PUNCT
framr-1723	192	1	heidenheimer	heidenheimer	PROPN
framr-1723	192	2	,	,	PUNCT
framr-1723	192	3	j.a	j.a	PROPN
framr-1723	192	4	.	.	PROPN
framr-1723	192	5	,	,	PUNCT
framr-1723	192	6	m.	m.	PROPN
framr-1723	192	7	johnston	johnston	PROPN
framr-1723	192	8	and	and	CCONJ
framr-1723	192	9	t.l.v	t.l.v	PROPN
framr-1723	192	10	.	.	PROPN
framr-1723	192	11	victor	victor	PROPN
framr-1723	192	12	,	,	PUNCT
framr-1723	192	13	1993	1993	NUM
framr-1723	192	14	.	.	PUNCT
framr-1723	193	1	political	political	ADJ
framr-1723	193	2	corruption	corruption	NOUN
framr-1723	193	3	.	.	PUNCT
framr-1723	194	1	new	new	PROPN
framr-1723	194	2	jersey	jersey	PROPN
framr-1723	194	3	:	:	PUNCT
framr-1723	194	4	transaction	transaction	NOUN
framr-1723	194	5	publishers	publisher	NOUN
framr-1723	194	6	.	.	PUNCT
framr-1723	195	1	khan	khan	PROPN
framr-1723	195	2	,	,	PUNCT
framr-1723	195	3	m.a	m.a	PROPN
framr-1723	195	4	.	.	PROPN
framr-1723	195	5	,	,	PUNCT
framr-1723	195	6	2006	2006	NUM
framr-1723	195	7	.	.	PUNCT
framr-1723	196	1	role	role	NOUN
framr-1723	196	2	of	of	ADP
framr-1723	196	3	audit	audit	NOUN
framr-1723	196	4	in	in	ADP
framr-1723	196	5	fighting	fight	VERB
framr-1723	196	6	corruption	corruption	NOUN
framr-1723	196	7	.	.	PUNCT
framr-1723	197	1	paper	paper	NOUN
framr-1723	197	2	prepared	prepare	VERB
framr-1723	197	3	for	for	ADP
framr-1723	197	4	ad	ad	X
framr-1723	197	5	hoc	hoc	X
framr-1723	197	6	group	group	NOUN
framr-1723	197	7	meeting	meeting	NOUN
framr-1723	197	8	on	on	ADP
framr-1723	197	9	ethics	ethic	NOUN
framr-1723	197	10	,	,	PUNCT
framr-1723	197	11	integrity	integrity	NOUN
framr-1723	197	12	,	,	PUNCT
framr-1723	197	13	and	and	CCONJ
framr-1723	197	14	accountability	accountability	NOUN
framr-1723	197	15	in	in	ADP
framr-1723	197	16	the	the	DET
framr-1723	197	17	public	public	ADJ
framr-1723	197	18	sector	sector	NOUN
framr-1723	197	19	:	:	PUNCT
framr-1723	197	20	re	re	VERB
framr-1723	197	21	-	-	NOUN
framr-1723	197	22	building	build	VERB
framr-1723	197	23	public	public	ADJ
framr-1723	197	24	trust	trust	NOUN
framr-1723	197	25	in	in	ADP
framr-1723	197	26	government	government	NOUN
framr-1723	197	27	through	through	ADP
framr-1723	197	28	the	the	DET
framr-1723	197	29	implementation	implementation	NOUN
framr-1723	197	30	of	of	ADP
framr-1723	197	31	the	the	DET
framr-1723	197	32	un	un	PROPN
framr-1723	197	33	convention	convention	PROPN
framr-1723	197	34	against	against	ADP
framr-1723	197	35	corruption	corruption	NOUN
framr-1723	197	36	,	,	PUNCT
framr-1723	197	37	pp	pp	CCONJ
framr-1723	197	38	:	:	PUNCT
framr-1723	197	39	1	1	NUM
framr-1723	197	40	-	-	SYM
framr-1723	197	41	32	32	NUM
framr-1723	197	42	.	.	PUNCT
framr-1723	198	1	rose	rose	NOUN
framr-1723	198	2	-	-	PUNCT
framr-1723	198	3	ackermam	ackermam	PROPN
framr-1723	198	4	,	,	PUNCT
framr-1723	198	5	s.	s.	PROPN
framr-1723	198	6	,	,	PUNCT
framr-1723	198	7	1999	1999	NUM
framr-1723	198	8	.	.	PUNCT
framr-1723	199	1	corruption	corruption	NOUN
framr-1723	199	2	and	and	CCONJ
framr-1723	199	3	government	government	NOUN
framr-1723	199	4	:	:	PUNCT
framr-1723	199	5	causes	cause	NOUN
framr-1723	199	6	,	,	PUNCT
framr-1723	199	7	consequences	consequence	NOUN
framr-1723	199	8	,	,	PUNCT
framr-1723	199	9	and	and	CCONJ
framr-1723	199	10	reform	reform	NOUN
framr-1723	199	11	.	.	PUNCT
framr-1723	200	1	cambridge	cambridge	PROPN
framr-1723	200	2	:	:	PUNCT
framr-1723	200	3	cambridge	cambridge	PROPN
framr-1723	200	4	university	university	PROPN
framr-1723	200	5	press	press	NOUN
framr-1723	200	6	.	.	PUNCT
framr-1723	201	1	pp	pp	ADP
framr-1723	201	2	:	:	PUNCT
framr-1723	201	3	30	30	NUM
framr-1723	201	4	-	-	SYM
framr-1723	201	5	31	31	NUM
framr-1723	201	6	.	.	PUNCT
framr-1723	202	1	sen	sen	PROPN
framr-1723	202	2	,	,	PUNCT
framr-1723	202	3	a.	a.	NOUN
framr-1723	202	4	,	,	PUNCT
framr-1723	202	5	1999	1999	NUM
framr-1723	202	6	.	.	PUNCT
framr-1723	203	1	development	development	NOUN
framr-1723	203	2	as	as	ADP
framr-1723	203	3	freedom	freedom	NOUN
framr-1723	203	4	.	.	PUNCT
framr-1723	204	1	new	new	PROPN
framr-1723	204	2	york	york	PROPN
framr-1723	204	3	:	:	PUNCT
framr-1723	204	4	anchor	anchor	NOUN
framr-1723	204	5	books	book	NOUN
framr-1723	204	6	.	.	PUNCT
framr-1723	205	1	tanzi	tanzi	PROPN
framr-1723	205	2	,	,	PUNCT
framr-1723	205	3	v.	v.	ADV
framr-1723	205	4	,	,	PUNCT
framr-1723	205	5	1998	1998	NUM
framr-1723	205	6	.	.	PUNCT
framr-1723	206	1	corruption	corruption	NOUN
framr-1723	206	2	around	around	ADP
framr-1723	206	3	the	the	DET
framr-1723	206	4	world	world	NOUN
framr-1723	206	5	:	:	PUNCT
framr-1723	206	6	causes	cause	NOUN
framr-1723	206	7	,	,	PUNCT
framr-1723	206	8	consequences	consequence	NOUN
framr-1723	206	9	,	,	PUNCT
framr-1723	206	10	scope	scope	NOUN
framr-1723	206	11	,	,	PUNCT
framr-1723	206	12	and	and	CCONJ
framr-1723	206	13	cures	cure	NOUN
framr-1723	206	14	.	.	PUNCT
framr-1723	207	1	imf	imf	PROPN
framr-1723	207	2	working	working	PROPN
framr-1723	207	3	paper	paper	NOUN
framr-1723	207	4	:	:	PUNCT
framr-1723	207	5	1	1	NUM
framr-1723	207	6	-	-	SYM
framr-1723	207	7	39	39	NUM
framr-1723	207	8	.	.	PUNCT
framr-1723	207	9	retrieved	retrieve	VERB
framr-1723	207	10	from	from	ADP
framr-1723	207	11	http://ssrn.com/abstract=882334	http://ssrn.com/abstract=882334	NOUN
framr-1723	207	12	.	.	PUNCT
framr-1723	208	1	world	world	PROPN
framr-1723	208	2	bank	bank	PROPN
framr-1723	208	3	,	,	PUNCT
framr-1723	208	4	1997	1997	NUM
framr-1723	208	5	.	.	PUNCT
framr-1723	209	1	world	world	PROPN
framr-1723	209	2	development	development	PROPN
framr-1723	209	3	report	report	PROPN
framr-1723	209	4	:	:	PUNCT
framr-1723	209	5	state	state	NOUN
framr-1723	209	6	in	in	ADP
framr-1723	209	7	a	a	DET
framr-1723	209	8	changing	change	VERB
framr-1723	209	9	world	world	NOUN
framr-1723	209	10	:	:	PUNCT
framr-1723	209	11	new	new	PROPN
framr-1723	209	12	york	york	PROPN
framr-1723	209	13	:	:	PUNCT
framr-1723	210	1	oxford	oxford	PROPN
framr-1723	210	2	university	university	PROPN
framr-1723	210	3	press	press	NOUN
framr-1723	210	4	.	.	PUNCT
framr-1723	211	1	bibliography	bibliography	NOUN
framr-1723	211	2	banfield	banfield	PROPN
framr-1723	211	3	,	,	PUNCT
framr-1723	211	4	e.	e.	PROPN
framr-1723	211	5	,	,	PUNCT
framr-1723	211	6	1961	1961	NUM
framr-1723	211	7	.	.	PUNCT
framr-1723	212	1	the	the	DET
framr-1723	212	2	moral	moral	ADJ
framr-1723	212	3	basis	basis	NOUN
framr-1723	212	4	of	of	ADP
framr-1723	212	5	backward	backward	ADJ
framr-1723	212	6	society	society	NOUN
framr-1723	212	7	.	.	PUNCT
framr-1723	213	1	chicago	chicago	PROPN
framr-1723	213	2	:	:	PUNCT
framr-1723	213	3	free	free	ADJ
framr-1723	213	4	press	press	NOUN
framr-1723	213	5	lipset	lipset	NOUN
framr-1723	213	6	,	,	PUNCT
framr-1723	213	7	s.m	s.m	PROPN
framr-1723	213	8	.	.	PROPN
framr-1723	213	9	and	and	CCONJ
framr-1723	213	10	g.l	g.l	PROPN
framr-1723	213	11	.	.	PROPN
framr-1723	213	12	lenz	lenz	PROPN
framr-1723	213	13	,	,	PUNCT
framr-1723	213	14	2000	2000	NUM
framr-1723	213	15	.	.	PUNCT
framr-1723	214	1	corruption	corruption	NOUN
framr-1723	214	2	,	,	PUNCT
framr-1723	214	3	culture	culture	NOUN
framr-1723	214	4	,	,	PUNCT
framr-1723	214	5	and	and	CCONJ
framr-1723	214	6	markets	market	NOUN
framr-1723	214	7	,	,	PUNCT
framr-1723	214	8	in	in	ADP
framr-1723	214	9	culture	culture	NOUN
framr-1723	214	10	matters	matter	NOUN
framr-1723	214	11	,	,	PUNCT
framr-1723	214	12	lawrence	lawrence	PROPN
framr-1723	214	13	e.	e.	PROPN
framr-1723	214	14	harrison	harrison	PROPN
framr-1723	214	15	,	,	PUNCT
framr-1723	214	16	and	and	CCONJ
framr-1723	214	17	samuel	samuel	PROPN
framr-1723	214	18	p.	p.	PROPN
framr-1723	214	19	huntington	huntington	PROPN
framr-1723	214	20	,	,	PUNCT
framr-1723	214	21	(	(	PUNCT
framr-1723	214	22	eds	ed	NOUN
framr-1723	214	23	)	)	PUNCT
framr-1723	214	24	.	.	PUNCT
framr-1723	215	1	new	new	PROPN
framr-1723	215	2	york	york	PROPN
framr-1723	215	3	:	:	PUNCT
framr-1723	215	4	basic	basic	ADJ
framr-1723	215	5	books	book	NOUN
framr-1723	215	6	.	.	PUNCT
framr-1723	216	1	pp	pp	ADV
framr-1723	216	2	:	:	PUNCT
framr-1723	216	3	112	112	NUM
framr-1723	216	4	.	.	PUNCT
framr-1723	217	1	world	world	PROPN
framr-1723	217	2	bank	bank	PROPN
framr-1723	217	3	,	,	PUNCT
framr-1723	217	4	1997	1997	NUM
framr-1723	217	5	.	.	PUNCT
framr-1723	218	1	corruption	corruption	NOUN
framr-1723	218	2	and	and	CCONJ
framr-1723	218	3	economic	economic	ADJ
framr-1723	218	4	development	development	NOUN
framr-1723	218	5	.	.	PUNCT
framr-1723	219	1	retrieved	retrieve	VERB
framr-1723	219	2	from	from	ADP
framr-1723	219	3	http://www.worldbank.org/.	http://www.worldbank.org/.	NOUN
framr-1723	219	4	views	view	NOUN
framr-1723	219	5	and	and	CCONJ
framr-1723	219	6	opinions	opinion	NOUN
framr-1723	219	7	expressed	express	VERB
framr-1723	219	8	in	in	ADP
framr-1723	219	9	this	this	DET
framr-1723	219	10	article	article	NOUN
framr-1723	219	11	are	be	AUX
framr-1723	219	12	the	the	DET
framr-1723	219	13	views	view	NOUN
framr-1723	219	14	and	and	CCONJ
framr-1723	219	15	opinions	opinion	NOUN
framr-1723	219	16	of	of	ADP
framr-1723	219	17	the	the	DET
framr-1723	219	18	author(s	author(s	NOUN
framr-1723	219	19	)	)	PUNCT
framr-1723	219	20	,	,	PUNCT
framr-1723	219	21	financial	financial	ADJ
framr-1723	219	22	risk	risk	NOUN
framr-1723	219	23	and	and	CCONJ
framr-1723	219	24	management	management	NOUN
framr-1723	219	25	reviews	review	NOUN
framr-1723	219	26	shall	shall	AUX
framr-1723	219	27	not	not	PART
framr-1723	219	28	be	be	AUX
framr-1723	219	29	responsible	responsible	ADJ
framr-1723	219	30	or	or	CCONJ
framr-1723	219	31	answerable	answerable	ADJ
framr-1723	219	32	for	for	ADP
framr-1723	219	33	any	any	DET
framr-1723	219	34	loss	loss	NOUN
framr-1723	219	35	,	,	PUNCT
framr-1723	219	36	damage	damage	NOUN
framr-1723	219	37	or	or	CCONJ
framr-1723	219	38	liability	liability	NOUN
framr-1723	219	39	etc	etc	X
framr-1723	219	40	.	.	X
framr-1723	220	1	caused	cause	VERB
framr-1723	220	2	in	in	ADP
framr-1723	220	3	relation	relation	NOUN
framr-1723	220	4	to	to	PART
framr-1723	220	5	/	/	PUNCT
framr-1723	220	6	arising	arise	VERB
framr-1723	220	7	out	out	ADP
framr-1723	220	8	of	of	ADP
framr-1723	220	9	the	the	DET
framr-1723	220	10	use	use	NOUN
framr-1723	220	11	of	of	ADP
framr-1723	220	12	the	the	DET
framr-1723	220	13	content	content	NOUN
framr-1723	220	14	.	.	PUNCT
framr-1723	221	1	http://ssrn.com/abstract=882334	http://ssrn.com/abstract=882334	X
framr-1723	221	2	http://www.worldbank.org/	http://www.worldbank.org/	NOUN