id	sid	tid	token	lemma	pos
gujaf-418	1	1	microsoft	microsoft	PROPN
gujaf-418	1	2	word	word	NOUN
gujaf-418	1	3	upload	upload	VERB
gujaf-418	1	4	to	to	ADP
gujaf-418	1	5	me	i	PRON
gujaf-418	1	6	hassan	hassan	ADJ
gujaf-418	1	7	gujaf	gujaf	NOUN
gujaf-418	1	8	vol	vol	NOUN
gujaf-418	1	9	6	6	NUM
gujaf-418	1	10	issue	issue	NOUN
gujaf-418	1	11	2	2	NUM
gujaf-418	1	12	april	april	PROPN
gujaf-418	1	13	mr	mr	PROPN
gujaf-418	1	14	hassan	hassan	PROPN
gujaf-418	1	15	2222[1	2222[1	NUM
gujaf-418	1	16	]	]	X
gujaf-418	1	17	gusau	gusau	ADJ
gujaf-418	1	18	journal	journal	NOUN
gujaf-418	1	19	of	of	ADP
gujaf-418	1	20	accounting	accounting	NOUN
gujaf-418	1	21	and	and	CCONJ
gujaf-418	1	22	finance	finance	NOUN
gujaf-418	1	23	,	,	PUNCT
gujaf-418	1	24	vol.6	vol.6	PROPN
gujaf-418	1	25	,	,	PUNCT
gujaf-418	1	26	issue	issue	NOUN
gujaf-418	1	27	2	2	NUM
gujaf-418	1	28	,	,	PUNCT
gujaf-418	1	29	april	april	PROPN
gujaf-418	1	30	,	,	PUNCT
gujaf-418	1	31	2025	2025	NUM
gujaf-418	1	32	94	94	NUM
gujaf-418	1	33	effect	effect	NOUN
gujaf-418	1	34	of	of	ADP
gujaf-418	1	35	internal	internal	ADJ
gujaf-418	1	36	control	control	NOUN
gujaf-418	1	37	components	component	NOUN
gujaf-418	1	38	and	and	CCONJ
gujaf-418	1	39	revenue	revenue	NOUN
gujaf-418	1	40	leakage	leakage	NOUN
gujaf-418	1	41	:	:	PUNCT
gujaf-418	1	42	evidence	evidence	NOUN
gujaf-418	1	43	from	from	ADP
gujaf-418	1	44	financial	financial	ADJ
gujaf-418	1	45	institutions	institution	NOUN
gujaf-418	1	46	in	in	ADP
gujaf-418	1	47	edo	edo	PROPN
gujaf-418	1	48	state	state	PROPN
gujaf-418	1	49	,	,	PUNCT
gujaf-418	1	50	nigeria	nigeria	PROPN
gujaf-418	1	51	efosa	efosa	PROPN
gujaf-418	1	52	ehima	ehima	PROPN
gujaf-418	1	53	*	*	PROPN
gujaf-418	1	54	efosa.ehima@uniben.edu	efosa.ehima@uniben.edu	PROPN
gujaf-418	1	55	department	department	NOUN
gujaf-418	1	56	of	of	ADP
gujaf-418	1	57	accounting	accounting	NOUN
gujaf-418	1	58	,	,	PUNCT
gujaf-418	1	59	faculty	faculty	NOUN
gujaf-418	1	60	of	of	ADP
gujaf-418	1	61	management	management	NOUN
gujaf-418	1	62	sciences	sciences	PROPN
gujaf-418	1	63	,	,	PUNCT
gujaf-418	1	64	university	university	NOUN
gujaf-418	1	65	of	of	ADP
gujaf-418	1	66	benin	benin	PROPN
gujaf-418	1	67	,	,	PUNCT
gujaf-418	1	68	benin	benin	PROPN
gujaf-418	1	69	city	city	PROPN
gujaf-418	1	70	.	.	PUNCT
gujaf-418	2	1	nigeria	nigeria	PROPN
gujaf-418	2	2	.	.	PUNCT
gujaf-418	3	1	orcid	orcid	PROPN
gujaf-418	4	1	i	i	PRON
gujaf-418	4	2	d	d	NOUN
gujaf-418	4	3	:	:	PUNCT
gujaf-418	4	4	0000	0000	NUM
gujaf-418	4	5	-	-	PUNCT
gujaf-418	4	6	0003	0003	NUM
gujaf-418	4	7	-	-	SYM
gujaf-418	4	8	4308	4308	NUM
gujaf-418	4	9	-	-	PUNCT
gujaf-418	4	10	6927	6927	NUM
gujaf-418	4	11	otivbo	otivbo	NOUN
gujaf-418	4	12	faith	faith	NOUN
gujaf-418	4	13	amede	amede	NOUN
gujaf-418	4	14	*	*	NOUN
gujaf-418	4	15	*	*	PUNCT
gujaf-418	4	16	otivbo.amede@uniben.edu	otivbo.amede@uniben.edu	PROPN
gujaf-418	4	17	department	department	NOUN
gujaf-418	4	18	of	of	ADP
gujaf-418	4	19	accounting	accounting	NOUN
gujaf-418	4	20	,	,	PUNCT
gujaf-418	4	21	faculty	faculty	NOUN
gujaf-418	4	22	of	of	ADP
gujaf-418	4	23	management	management	NOUN
gujaf-418	4	24	sciences	sciences	PROPN
gujaf-418	4	25	,	,	PUNCT
gujaf-418	4	26	university	university	NOUN
gujaf-418	4	27	of	of	ADP
gujaf-418	4	28	benin	benin	PROPN
gujaf-418	4	29	,	,	PUNCT
gujaf-418	4	30	benin	benin	PROPN
gujaf-418	4	31	city	city	PROPN
gujaf-418	4	32	.	.	PUNCT
gujaf-418	5	1	nigeria	nigeria	PROPN
gujaf-418	5	2	.	.	PUNCT
gujaf-418	6	1	orcid	orcid	PROPN
gujaf-418	7	1	i	i	PRON
gujaf-418	7	2	d	d	NOUN
gujaf-418	7	3	:	:	PUNCT
gujaf-418	7	4	0000	0000	NUM
gujaf-418	7	5	-	-	PUNCT
gujaf-418	7	6	0002	0002	NUM
gujaf-418	7	7	-	-	PUNCT
gujaf-418	7	8	9071	9071	NUM
gujaf-418	7	9	-	-	PUNCT
gujaf-418	7	10	0510	0510	NUM
gujaf-418	7	11	https://doi.org/10.57233/gujaf.v6i2.07	https://doi.org/10.57233/gujaf.v6i2.07	NOUN
gujaf-418	7	12	abstract	abstract	ADJ
gujaf-418	7	13	this	this	DET
gujaf-418	7	14	study	study	NOUN
gujaf-418	7	15	examines	examine	VERB
gujaf-418	7	16	the	the	DET
gujaf-418	7	17	relationship	relationship	NOUN
gujaf-418	7	18	between	between	ADP
gujaf-418	7	19	internal	internal	ADJ
gujaf-418	7	20	control	control	NOUN
gujaf-418	7	21	systems	system	NOUN
gujaf-418	7	22	and	and	CCONJ
gujaf-418	7	23	revenue	revenue	NOUN
gujaf-418	7	24	leakage	leakage	NOUN
gujaf-418	7	25	in	in	ADP
gujaf-418	7	26	financial	financial	ADJ
gujaf-418	7	27	institutions	institution	NOUN
gujaf-418	7	28	in	in	ADP
gujaf-418	7	29	edo	edo	PROPN
gujaf-418	7	30	state	state	NOUN
gujaf-418	7	31	,	,	PUNCT
gujaf-418	7	32	specifically	specifically	ADV
gujaf-418	7	33	banks	bank	NOUN
gujaf-418	7	34	and	and	CCONJ
gujaf-418	7	35	microfinance	microfinance	NOUN
gujaf-418	7	36	institutions	institution	NOUN
gujaf-418	7	37	,	,	PUNCT
gujaf-418	7	38	by	by	ADP
gujaf-418	7	39	accessing	access	VERB
gujaf-418	7	40	how	how	SCONJ
gujaf-418	7	41	the	the	DET
gujaf-418	7	42	various	various	ADJ
gujaf-418	7	43	aspects	aspect	NOUN
gujaf-418	7	44	of	of	ADP
gujaf-418	7	45	internal	internal	ADJ
gujaf-418	7	46	control	control	NOUN
gujaf-418	7	47	,	,	PUNCT
gujaf-418	7	48	which	which	PRON
gujaf-418	7	49	includes	include	VERB
gujaf-418	7	50	control	control	NOUN
gujaf-418	7	51	environment	environment	NOUN
gujaf-418	7	52	,	,	PUNCT
gujaf-418	7	53	risk	risk	NOUN
gujaf-418	7	54	assessment	assessment	NOUN
gujaf-418	7	55	,	,	PUNCT
gujaf-418	7	56	control	control	NOUN
gujaf-418	7	57	activities	activity	NOUN
gujaf-418	7	58	,	,	PUNCT
gujaf-418	7	59	information	information	NOUN
gujaf-418	7	60	and	and	CCONJ
gujaf-418	7	61	communication	communication	NOUN
gujaf-418	7	62	,	,	PUNCT
gujaf-418	7	63	and	and	CCONJ
gujaf-418	7	64	monitoring	monitoring	NOUN
gujaf-418	7	65	,	,	PUNCT
gujaf-418	7	66	contribute	contribute	VERB
gujaf-418	7	67	to	to	ADP
gujaf-418	7	68	minimizing	minimize	VERB
gujaf-418	7	69	financial	financial	ADJ
gujaf-418	7	70	losses	loss	NOUN
gujaf-418	7	71	due	due	ADP
gujaf-418	7	72	to	to	ADP
gujaf-418	7	73	revenue	revenue	NOUN
gujaf-418	7	74	leakage.this	leakage.this	DET
gujaf-418	7	75	exploratory	exploratory	ADJ
gujaf-418	7	76	study	study	NOUN
gujaf-418	7	77	utilised	utilise	VERB
gujaf-418	7	78	the	the	DET
gujaf-418	7	79	administration	administration	NOUN
gujaf-418	7	80	of	of	ADP
gujaf-418	7	81	a	a	DET
gujaf-418	7	82	well	well	ADV
gujaf-418	7	83	-	-	PUNCT
gujaf-418	7	84	structured	structure	VERB
gujaf-418	7	85	5	5	NUM
gujaf-418	7	86	-	-	PUNCT
gujaf-418	7	87	point	point	NOUN
gujaf-418	7	88	likert	likert	ADJ
gujaf-418	7	89	scale	scale	NOUN
gujaf-418	7	90	questionnaire	questionnaire	NOUN
gujaf-418	7	91	to	to	ADP
gujaf-418	7	92	384	384	NUM
gujaf-418	7	93	employees	employee	NOUN
gujaf-418	7	94	of	of	ADP
gujaf-418	7	95	financial	financial	ADJ
gujaf-418	7	96	institutions	institution	NOUN
gujaf-418	7	97	in	in	ADP
gujaf-418	7	98	edo	edo	PROPN
gujaf-418	7	99	state	state	NOUN
gujaf-418	7	100	in	in	ADP
gujaf-418	7	101	gathering	gather	VERB
gujaf-418	7	102	data	datum	NOUN
gujaf-418	7	103	.	.	PUNCT
gujaf-418	8	1	the	the	DET
gujaf-418	8	2	instrument	instrument	NOUN
gujaf-418	8	3	's	's	PART
gujaf-418	8	4	reliability	reliability	NOUN
gujaf-418	8	5	was	be	AUX
gujaf-418	8	6	confirmed	confirm	VERB
gujaf-418	8	7	with	with	ADP
gujaf-418	8	8	a	a	DET
gujaf-418	8	9	cronbach	cronbach	NOUN
gujaf-418	8	10	’s	’s	PART
gujaf-418	8	11	alpha	alpha	ADJ
gujaf-418	8	12	coefficient	coefficient	NOUN
gujaf-418	8	13	of	of	ADP
gujaf-418	8	14	0.856	0.856	NUM
gujaf-418	8	15	.	.	PUNCT
gujaf-418	9	1	data	datum	NOUN
gujaf-418	9	2	analysis	analysis	NOUN
gujaf-418	9	3	involved	involve	VERB
gujaf-418	9	4	the	the	DET
gujaf-418	9	5	use	use	NOUN
gujaf-418	9	6	of	of	ADP
gujaf-418	9	7	both	both	CCONJ
gujaf-418	9	8	descriptive	descriptive	ADJ
gujaf-418	9	9	statistics	statistic	NOUN
gujaf-418	9	10	and	and	CCONJ
gujaf-418	9	11	multiple	multiple	ADJ
gujaf-418	9	12	regression	regression	NOUN
gujaf-418	9	13	analysis	analysis	NOUN
gujaf-418	9	14	to	to	PART
gujaf-418	9	15	assess	assess	VERB
gujaf-418	9	16	the	the	DET
gujaf-418	9	17	relationship	relationship	NOUN
gujaf-418	9	18	between	between	ADP
gujaf-418	9	19	internal	internal	ADJ
gujaf-418	9	20	control	control	NOUN
gujaf-418	9	21	components	component	NOUN
gujaf-418	9	22	and	and	CCONJ
gujaf-418	9	23	revenue	revenue	NOUN
gujaf-418	9	24	leakage	leakage	NOUN
gujaf-418	9	25	.	.	PUNCT
gujaf-418	10	1	the	the	DET
gujaf-418	10	2	findings	finding	NOUN
gujaf-418	10	3	revealed	reveal	VERB
gujaf-418	10	4	that	that	SCONJ
gujaf-418	10	5	control	control	NOUN
gujaf-418	10	6	activities	activity	NOUN
gujaf-418	10	7	had	have	VERB
gujaf-418	10	8	a	a	DET
gujaf-418	10	9	significant	significant	ADJ
gujaf-418	10	10	relationship	relationship	NOUN
gujaf-418	10	11	with	with	ADP
gujaf-418	10	12	revenue	revenue	NOUN
gujaf-418	10	13	leakage	leakage	NOUN
gujaf-418	10	14	,	,	PUNCT
gujaf-418	10	15	while	while	SCONJ
gujaf-418	10	16	other	other	ADJ
gujaf-418	10	17	internal	internal	ADJ
gujaf-418	10	18	control	control	NOUN
gujaf-418	10	19	components	component	NOUN
gujaf-418	10	20	such	such	ADJ
gujaf-418	10	21	as	as	ADP
gujaf-418	10	22	risk	risk	NOUN
gujaf-418	10	23	assessment	assessment	NOUN
gujaf-418	10	24	,	,	PUNCT
gujaf-418	10	25	information	information	NOUN
gujaf-418	10	26	and	and	CCONJ
gujaf-418	10	27	communication	communication	NOUN
gujaf-418	10	28	,	,	PUNCT
gujaf-418	10	29	and	and	CCONJ
gujaf-418	10	30	monitoring	monitoring	NOUN
gujaf-418	10	31	did	do	AUX
gujaf-418	10	32	not	not	PART
gujaf-418	10	33	show	show	VERB
gujaf-418	10	34	a	a	DET
gujaf-418	10	35	significant	significant	ADJ
gujaf-418	10	36	relationship	relationship	NOUN
gujaf-418	10	37	with	with	ADP
gujaf-418	10	38	revenue	revenue	NOUN
gujaf-418	10	39	leakage	leakage	NOUN
gujaf-418	10	40	.	.	PUNCT
gujaf-418	11	1	this	this	PRON
gujaf-418	11	2	suggests	suggest	VERB
gujaf-418	11	3	that	that	SCONJ
gujaf-418	11	4	while	while	SCONJ
gujaf-418	11	5	control	control	NOUN
gujaf-418	11	6	activities	activity	NOUN
gujaf-418	11	7	are	be	AUX
gujaf-418	11	8	crucial	crucial	ADJ
gujaf-418	11	9	in	in	ADP
gujaf-418	11	10	minimizing	minimize	VERB
gujaf-418	11	11	revenue	revenue	NOUN
gujaf-418	11	12	leakage	leakage	NOUN
gujaf-418	11	13	,	,	PUNCT
gujaf-418	11	14	other	other	ADJ
gujaf-418	11	15	components	component	NOUN
gujaf-418	11	16	may	may	AUX
gujaf-418	11	17	require	require	VERB
gujaf-418	11	18	more	more	ADV
gujaf-418	11	19	effective	effective	ADJ
gujaf-418	11	20	implementation	implementation	NOUN
gujaf-418	11	21	.	.	PUNCT
gujaf-418	12	1	notably	notably	ADV
gujaf-418	12	2	,	,	PUNCT
gujaf-418	12	3	the	the	DET
gujaf-418	12	4	positive	positive	ADJ
gujaf-418	12	5	relationship	relationship	NOUN
gujaf-418	12	6	of	of	ADP
gujaf-418	12	7	the	the	DET
gujaf-418	12	8	coefficients	coefficient	NOUN
gujaf-418	12	9	contradicts	contradict	VERB
gujaf-418	12	10	the	the	DET
gujaf-418	12	11	expected	expected	ADJ
gujaf-418	12	12	negative	negative	ADJ
gujaf-418	12	13	link	link	NOUN
gujaf-418	12	14	between	between	ADP
gujaf-418	12	15	strong	strong	ADJ
gujaf-418	12	16	internal	internal	ADJ
gujaf-418	12	17	controls	control	NOUN
gujaf-418	12	18	and	and	CCONJ
gujaf-418	12	19	revenue	revenue	NOUN
gujaf-418	12	20	leakage	leakage	NOUN
gujaf-418	12	21	.	.	PUNCT
gujaf-418	13	1	this	this	PRON
gujaf-418	13	2	may	may	AUX
gujaf-418	13	3	indicate	indicate	VERB
gujaf-418	13	4	that	that	SCONJ
gujaf-418	13	5	internal	internal	ADJ
gujaf-418	13	6	controls	control	NOUN
gujaf-418	13	7	,	,	PUNCT
gujaf-418	13	8	though	though	SCONJ
gujaf-418	13	9	present	present	ADJ
gujaf-418	13	10	,	,	PUNCT
gujaf-418	13	11	are	be	AUX
gujaf-418	13	12	not	not	PART
gujaf-418	13	13	effectively	effectively	ADV
gujaf-418	13	14	enforced	enforce	VERB
gujaf-418	13	15	or	or	CCONJ
gujaf-418	13	16	are	be	AUX
gujaf-418	13	17	implemented	implement	VERB
gujaf-418	13	18	superficially	superficially	ADV
gujaf-418	13	19	.	.	PUNCT
gujaf-418	14	1	the	the	DET
gujaf-418	14	2	study	study	NOUN
gujaf-418	14	3	recommends	recommend	VERB
gujaf-418	14	4	strengthening	strengthening	NOUN
gujaf-418	14	5	of	of	ADP
gujaf-418	14	6	control	control	NOUN
gujaf-418	14	7	activities	activity	NOUN
gujaf-418	14	8	and	and	CCONJ
gujaf-418	14	9	enhancing	enhance	VERB
gujaf-418	14	10	the	the	DET
gujaf-418	14	11	integration	integration	NOUN
gujaf-418	14	12	of	of	ADP
gujaf-418	14	13	risk	risk	NOUN
gujaf-418	14	14	assessment	assessment	NOUN
gujaf-418	14	15	and	and	CCONJ
gujaf-418	14	16	monitoring	monitor	VERB
gujaf-418	14	17	mechanisms	mechanism	NOUN
gujaf-418	14	18	to	to	PART
gujaf-418	14	19	reduce	reduce	VERB
gujaf-418	14	20	revenue	revenue	NOUN
gujaf-418	14	21	leakage	leakage	NOUN
gujaf-418	14	22	in	in	ADP
gujaf-418	14	23	financial	financial	ADJ
gujaf-418	14	24	institutions	institution	NOUN
gujaf-418	14	25	.	.	PUNCT
gujaf-418	15	1	keywords	keyword	NOUN
gujaf-418	15	2	:	:	PUNCT
gujaf-418	15	3	internal	internal	ADJ
gujaf-418	15	4	control	control	NOUN
gujaf-418	15	5	,	,	PUNCT
gujaf-418	15	6	revenue	revenue	NOUN
gujaf-418	15	7	leakage	leakage	NOUN
gujaf-418	15	8	,	,	PUNCT
gujaf-418	15	9	fraud	fraud	NOUN
gujaf-418	15	10	triangle	triangle	NOUN
gujaf-418	15	11	,	,	PUNCT
gujaf-418	15	12	agency	agency	NOUN
gujaf-418	15	13	theory	theory	NOUN
gujaf-418	15	14	.	.	PUNCT
gujaf-418	16	1	jel	jel	PROPN
gujaf-418	16	2	codes	code	NOUN
gujaf-418	16	3	:	:	PUNCT
gujaf-418	16	4	g32	g32	NOUN
gujaf-418	16	5	,	,	PUNCT
gujaf-418	16	6	m42	m42	PROPN
gujaf-418	16	7	,	,	PUNCT
gujaf-418	16	8	d73	d73	VERB
gujaf-418	16	9	1.0	1.0	NUM
gujaf-418	16	10	introduction	introduction	NOUN
gujaf-418	16	11	internal	internal	ADJ
gujaf-418	16	12	control	control	NOUN
gujaf-418	16	13	systems	system	NOUN
gujaf-418	16	14	are	be	AUX
gujaf-418	16	15	vital	vital	ADJ
gujaf-418	16	16	for	for	ADP
gujaf-418	16	17	the	the	DET
gujaf-418	16	18	efficient	efficient	ADJ
gujaf-418	16	19	running	running	NOUN
gujaf-418	16	20	of	of	ADP
gujaf-418	16	21	organizations	organization	NOUN
gujaf-418	16	22	,	,	PUNCT
gujaf-418	16	23	particularly	particularly	ADV
gujaf-418	16	24	within	within	ADP
gujaf-418	16	25	the	the	DET
gujaf-418	16	26	financial	financial	ADJ
gujaf-418	16	27	sector	sector	NOUN
gujaf-418	16	28	(	(	PUNCT
gujaf-418	16	29	musyoki	musyoki	PROPN
gujaf-418	16	30	,	,	PUNCT
gujaf-418	16	31	2023	2023	NUM
gujaf-418	16	32	)	)	PUNCT
gujaf-418	16	33	.	.	PUNCT
gujaf-418	17	1	these	these	DET
gujaf-418	17	2	systems	system	NOUN
gujaf-418	17	3	are	be	AUX
gujaf-418	17	4	designed	design	VERB
gujaf-418	17	5	to	to	PART
gujaf-418	17	6	be	be	AUX
gujaf-418	17	7	safeguards	safeguard	NOUN
gujaf-418	17	8	against	against	ADP
gujaf-418	17	9	errors	error	NOUN
gujaf-418	17	10	,	,	PUNCT
gujaf-418	17	11	fraud	fraud	NOUN
gujaf-418	17	12	,	,	PUNCT
gujaf-418	17	13	and	and	CCONJ
gujaf-418	17	14	mismanagement	mismanagement	NOUN
gujaf-418	17	15	,	,	PUNCT
gujaf-418	17	16	ensuring	ensure	VERB
gujaf-418	17	17	that	that	SCONJ
gujaf-418	17	18	financial	financial	ADJ
gujaf-418	17	19	activities	activity	NOUN
gujaf-418	17	20	and	and	CCONJ
gujaf-418	17	21	reporting	report	VERB
gujaf-418	17	22	adhere	adhere	VERB
gujaf-418	17	23	to	to	ADP
gujaf-418	17	24	established	establish	VERB
gujaf-418	17	25	policies	policy	NOUN
gujaf-418	17	26	and	and	CCONJ
gujaf-418	17	27	regulatory	regulatory	ADJ
gujaf-418	17	28	requirements	requirement	NOUN
gujaf-418	17	29	.	.	PUNCT
gujaf-418	18	1	well	well	ADV
gujaf-418	18	2	-	-	PUNCT
gujaf-418	18	3	designed	design	VERB
gujaf-418	18	4	control	control	NOUN
gujaf-418	18	5	mechanisms	mechanism	NOUN
gujaf-418	18	6	ensure	ensure	VERB
gujaf-418	18	7	that	that	SCONJ
gujaf-418	18	8	transactions	transaction	NOUN
gujaf-418	18	9	are	be	AUX
gujaf-418	18	10	appropriately	appropriately	ADV
gujaf-418	18	11	authorized	authorize	VERB
gujaf-418	18	12	,	,	PUNCT
gujaf-418	18	13	accurately	accurately	ADV
gujaf-418	18	14	recorded	record	VERB
gujaf-418	18	15	,	,	PUNCT
gujaf-418	18	16	and	and	CCONJ
gujaf-418	18	17	consistently	consistently	ADV
gujaf-418	18	18	monitored	monitor	VERB
gujaf-418	18	19	,	,	PUNCT
gujaf-418	18	20	thereby	thereby	ADV
gujaf-418	18	21	reducing	reduce	VERB
gujaf-418	18	22	the	the	DET
gujaf-418	18	23	risk	risk	NOUN
gujaf-418	18	24	of	of	ADP
gujaf-418	18	25	financial	financial	ADJ
gujaf-418	18	26	misstatements	misstatement	NOUN
gujaf-418	18	27	and	and	CCONJ
gujaf-418	18	28	unethical	unethical	ADJ
gujaf-418	18	29	practices	practice	NOUN
gujaf-418	18	30	(	(	PUNCT
gujaf-418	18	31	ali	ali	PROPN
gujaf-418	18	32	&	&	CCONJ
gujaf-418	18	33	khan	khan	PROPN
gujaf-418	18	34	,	,	PUNCT
gujaf-418	18	35	2022	2022	NUM
gujaf-418	18	36	)	)	PUNCT
gujaf-418	18	37	.	.	PUNCT
gujaf-418	19	1	a	a	DET
gujaf-418	19	2	key	key	ADJ
gujaf-418	19	3	concern	concern	NOUN
gujaf-418	19	4	of	of	ADP
gujaf-418	19	5	weak	weak	ADJ
gujaf-418	19	6	internal	internal	ADJ
gujaf-418	19	7	control	control	NOUN
gujaf-418	19	8	systems	system	NOUN
gujaf-418	19	9	is	be	AUX
gujaf-418	19	10	revenue	revenue	NOUN
gujaf-418	19	11	leakage	leakage	NOUN
gujaf-418	19	12	,	,	PUNCT
gujaf-418	19	13	which	which	PRON
gujaf-418	19	14	can	can	AUX
gujaf-418	19	15	be	be	AUX
gujaf-418	19	16	gusau	gusau	ADJ
gujaf-418	19	17	journal	journal	NOUN
gujaf-418	19	18	of	of	ADP
gujaf-418	19	19	accounting	accounting	NOUN
gujaf-418	19	20	and	and	CCONJ
gujaf-418	19	21	finance	finance	NOUN
gujaf-418	19	22	,	,	PUNCT
gujaf-418	19	23	vol.6	vol.6	PROPN
gujaf-418	19	24	,	,	PUNCT
gujaf-418	19	25	issue	issue	NOUN
gujaf-418	19	26	2	2	NUM
gujaf-418	19	27	,	,	PUNCT
gujaf-418	19	28	april	april	PROPN
gujaf-418	19	29	,	,	PUNCT
gujaf-418	19	30	2025	2025	NUM
gujaf-418	19	31	95	95	NUM
gujaf-418	19	32	defined	define	VERB
gujaf-418	19	33	as	as	ADP
gujaf-418	19	34	the	the	DET
gujaf-418	19	35	loss	loss	NOUN
gujaf-418	19	36	of	of	ADP
gujaf-418	19	37	potential	potential	ADJ
gujaf-418	19	38	income	income	NOUN
gujaf-418	19	39	due	due	ADP
gujaf-418	19	40	to	to	ADP
gujaf-418	19	41	fraud	fraud	NOUN
gujaf-418	19	42	,	,	PUNCT
gujaf-418	19	43	inefficiencies	inefficiency	NOUN
gujaf-418	19	44	,	,	PUNCT
gujaf-418	19	45	or	or	CCONJ
gujaf-418	19	46	weaknesses	weakness	NOUN
gujaf-418	19	47	in	in	ADP
gujaf-418	19	48	financial	financial	ADJ
gujaf-418	19	49	oversight	oversight	NOUN
gujaf-418	19	50	.	.	PUNCT
gujaf-418	20	1	these	these	DET
gujaf-418	20	2	losses	loss	NOUN
gujaf-418	20	3	may	may	AUX
gujaf-418	20	4	be	be	AUX
gujaf-418	20	5	due	due	ADJ
gujaf-418	20	6	to	to	ADP
gujaf-418	20	7	inadequate	inadequate	ADJ
gujaf-418	20	8	accounting	accounting	NOUN
gujaf-418	20	9	systems	system	NOUN
gujaf-418	20	10	,	,	PUNCT
gujaf-418	20	11	improper	improper	ADJ
gujaf-418	20	12	billing	billing	NOUN
gujaf-418	20	13	procedures	procedure	NOUN
gujaf-418	20	14	,	,	PUNCT
gujaf-418	20	15	insufficient	insufficient	ADJ
gujaf-418	20	16	monitoring	monitoring	NOUN
gujaf-418	20	17	,	,	PUNCT
gujaf-418	20	18	or	or	CCONJ
gujaf-418	20	19	poor	poor	ADJ
gujaf-418	20	20	governance	governance	NOUN
gujaf-418	20	21	structures	structure	NOUN
gujaf-418	20	22	(	(	PUNCT
gujaf-418	20	23	cardineals	cardineal	NOUN
gujaf-418	20	24	&	&	CCONJ
gujaf-418	20	25	soderstorm	soderstorm	NOUN
gujaf-418	20	26	,	,	PUNCT
gujaf-418	20	27	2013	2013	NUM
gujaf-418	20	28	)	)	PUNCT
gujaf-418	20	29	.	.	PUNCT
gujaf-418	21	1	despite	despite	SCONJ
gujaf-418	21	2	widespread	widespread	ADJ
gujaf-418	21	3	recognition	recognition	NOUN
gujaf-418	21	4	of	of	ADP
gujaf-418	21	5	the	the	DET
gujaf-418	21	6	importance	importance	NOUN
gujaf-418	21	7	of	of	ADP
gujaf-418	21	8	internal	internal	ADJ
gujaf-418	21	9	controls	control	NOUN
gujaf-418	21	10	in	in	ADP
gujaf-418	21	11	reducing	reduce	VERB
gujaf-418	21	12	financial	financial	ADJ
gujaf-418	21	13	losses	loss	NOUN
gujaf-418	21	14	,	,	PUNCT
gujaf-418	21	15	many	many	ADJ
gujaf-418	21	16	financial	financial	ADJ
gujaf-418	21	17	institutions	institution	NOUN
gujaf-418	21	18	still	still	ADV
gujaf-418	21	19	experience	experience	VERB
gujaf-418	21	20	considerable	considerable	ADJ
gujaf-418	21	21	revenue	revenue	NOUN
gujaf-418	21	22	leakages	leakage	NOUN
gujaf-418	21	23	.	.	PUNCT
gujaf-418	22	1	this	this	PRON
gujaf-418	22	2	is	be	AUX
gujaf-418	22	3	often	often	ADV
gujaf-418	22	4	due	due	ADJ
gujaf-418	22	5	to	to	ADP
gujaf-418	22	6	the	the	DET
gujaf-418	22	7	inconsistent	inconsistent	ADJ
gujaf-418	22	8	implementation	implementation	NOUN
gujaf-418	22	9	of	of	ADP
gujaf-418	22	10	effective	effective	ADJ
gujaf-418	22	11	internal	internal	ADJ
gujaf-418	22	12	control	control	NOUN
gujaf-418	22	13	frameworks	framework	NOUN
gujaf-418	22	14	,	,	PUNCT
gujaf-418	22	15	resulting	result	VERB
gujaf-418	22	16	in	in	ADP
gujaf-418	22	17	weak	weak	ADJ
gujaf-418	22	18	risk	risk	NOUN
gujaf-418	22	19	management	management	NOUN
gujaf-418	22	20	and	and	CCONJ
gujaf-418	22	21	insufficient	insufficient	ADJ
gujaf-418	22	22	financial	financial	ADJ
gujaf-418	22	23	oversight	oversight	NOUN
gujaf-418	22	24	(	(	PUNCT
gujaf-418	22	25	olaniyan	olaniyan	ADJ
gujaf-418	22	26	et	et	PROPN
gujaf-418	22	27	al	al	PROPN
gujaf-418	22	28	.	.	PROPN
gujaf-418	22	29	,	,	PUNCT
gujaf-418	22	30	2021	2021	NUM
gujaf-418	22	31	)	)	PUNCT
gujaf-418	22	32	.	.	PUNCT
gujaf-418	23	1	prior	prior	ADJ
gujaf-418	23	2	studies	study	NOUN
gujaf-418	23	3	also	also	ADV
gujaf-418	23	4	suggest	suggest	VERB
gujaf-418	23	5	that	that	SCONJ
gujaf-418	23	6	when	when	SCONJ
gujaf-418	23	7	internal	internal	ADJ
gujaf-418	23	8	control	control	NOUN
gujaf-418	23	9	systems	system	NOUN
gujaf-418	23	10	are	be	AUX
gujaf-418	23	11	not	not	PART
gujaf-418	23	12	designed	design	VERB
gujaf-418	23	13	to	to	PART
gujaf-418	23	14	address	address	VERB
gujaf-418	23	15	the	the	DET
gujaf-418	23	16	type	type	NOUN
gujaf-418	23	17	of	of	ADP
gujaf-418	23	18	risks	risk	NOUN
gujaf-418	23	19	faced	face	VERB
gujaf-418	23	20	by	by	ADP
gujaf-418	23	21	financial	financial	ADJ
gujaf-418	23	22	institutions	institution	NOUN
gujaf-418	23	23	,	,	PUNCT
gujaf-418	23	24	they	they	PRON
gujaf-418	23	25	tend	tend	VERB
gujaf-418	23	26	to	to	PART
gujaf-418	23	27	yield	yield	VERB
gujaf-418	23	28	suboptimal	suboptimal	ADJ
gujaf-418	23	29	results	result	NOUN
gujaf-418	23	30	(	(	PUNCT
gujaf-418	23	31	gani	gani	PROPN
gujaf-418	23	32	&	&	CCONJ
gujaf-418	23	33	jermias	jermias	PROPN
gujaf-418	23	34	,	,	PUNCT
gujaf-418	23	35	2012	2012	NUM
gujaf-418	23	36	)	)	PUNCT
gujaf-418	23	37	.	.	PUNCT
gujaf-418	24	1	as	as	ADP
gujaf-418	24	2	a	a	DET
gujaf-418	24	3	result	result	NOUN
gujaf-418	24	4	,	,	PUNCT
gujaf-418	24	5	institutions	institution	NOUN
gujaf-418	24	6	remain	remain	VERB
gujaf-418	24	7	exposed	expose	VERB
gujaf-418	24	8	to	to	ADP
gujaf-418	24	9	fraudulent	fraudulent	ADJ
gujaf-418	24	10	transactions	transaction	NOUN
gujaf-418	24	11	,	,	PUNCT
gujaf-418	24	12	billing	billing	NOUN
gujaf-418	24	13	errors	error	NOUN
gujaf-418	24	14	,	,	PUNCT
gujaf-418	24	15	inefficiencies	inefficiency	NOUN
gujaf-418	24	16	in	in	ADP
gujaf-418	24	17	financial	financial	ADJ
gujaf-418	24	18	reporting	reporting	NOUN
gujaf-418	24	19	,	,	PUNCT
gujaf-418	24	20	financial	financial	ADJ
gujaf-418	24	21	instability	instability	NOUN
gujaf-418	24	22	,	,	PUNCT
gujaf-418	24	23	regulatory	regulatory	ADJ
gujaf-418	24	24	sanctions	sanction	NOUN
gujaf-418	24	25	,	,	PUNCT
gujaf-418	24	26	and	and	CCONJ
gujaf-418	24	27	erosion	erosion	NOUN
gujaf-418	24	28	of	of	ADP
gujaf-418	24	29	public	public	ADJ
gujaf-418	24	30	confidence	confidence	NOUN
gujaf-418	24	31	.	.	PUNCT
gujaf-418	25	1	in	in	ADP
gujaf-418	25	2	countries	country	NOUN
gujaf-418	25	3	like	like	ADP
gujaf-418	25	4	nigeria	nigeria	PROPN
gujaf-418	25	5	,	,	PUNCT
gujaf-418	25	6	these	these	DET
gujaf-418	25	7	problems	problem	NOUN
gujaf-418	25	8	are	be	AUX
gujaf-418	25	9	often	often	ADV
gujaf-418	25	10	intensified	intensify	VERB
gujaf-418	25	11	by	by	ADP
gujaf-418	25	12	inconsistent	inconsistent	ADJ
gujaf-418	25	13	regulatory	regulatory	ADJ
gujaf-418	25	14	enforcement	enforcement	NOUN
gujaf-418	25	15	,	,	PUNCT
gujaf-418	25	16	limited	limited	ADJ
gujaf-418	25	17	resources	resource	NOUN
gujaf-418	25	18	for	for	ADP
gujaf-418	25	19	internal	internal	ADJ
gujaf-418	25	20	audits	audit	NOUN
gujaf-418	25	21	,	,	PUNCT
gujaf-418	25	22	and	and	CCONJ
gujaf-418	25	23	inadequate	inadequate	ADJ
gujaf-418	25	24	personnel	personnel	NOUN
gujaf-418	25	25	training	training	NOUN
gujaf-418	25	26	,	,	PUNCT
gujaf-418	25	27	this	this	PRON
gujaf-418	25	28	highlights	highlight	VERB
gujaf-418	25	29	the	the	DET
gujaf-418	25	30	need	need	NOUN
gujaf-418	25	31	for	for	ADP
gujaf-418	25	32	a	a	DET
gujaf-418	25	33	robust	robust	ADJ
gujaf-418	25	34	internal	internal	ADJ
gujaf-418	25	35	control	control	NOUN
gujaf-418	25	36	system	system	NOUN
gujaf-418	25	37	that	that	PRON
gujaf-418	25	38	ensures	ensure	VERB
gujaf-418	25	39	compliance	compliance	NOUN
gujaf-418	25	40	and	and	CCONJ
gujaf-418	25	41	safeguards	safeguard	VERB
gujaf-418	25	42	the	the	DET
gujaf-418	25	43	financial	financial	ADJ
gujaf-418	25	44	interests	interest	NOUN
gujaf-418	25	45	of	of	ADP
gujaf-418	25	46	stakeholders	stakeholder	NOUN
gujaf-418	25	47	,	,	PUNCT
gujaf-418	25	48	as	as	SCONJ
gujaf-418	25	49	weak	weak	ADJ
gujaf-418	25	50	internal	internal	ADJ
gujaf-418	25	51	control	control	NOUN
gujaf-418	25	52	system	system	NOUN
gujaf-418	25	53	will	will	AUX
gujaf-418	25	54	lead	lead	VERB
gujaf-418	25	55	to	to	ADP
gujaf-418	25	56	revenue	revenue	NOUN
gujaf-418	25	57	leakages	leakage	NOUN
gujaf-418	25	58	(	(	PUNCT
gujaf-418	25	59	manginte	manginte	NOUN
gujaf-418	25	60	,	,	PUNCT
gujaf-418	25	61	2024	2024	NUM
gujaf-418	25	62	)	)	PUNCT
gujaf-418	25	63	.	.	PUNCT
gujaf-418	26	1	addressing	address	VERB
gujaf-418	26	2	revenue	revenue	NOUN
gujaf-418	26	3	leakage	leakage	NOUN
gujaf-418	26	4	is	be	AUX
gujaf-418	26	5	crucial	crucial	ADJ
gujaf-418	26	6	for	for	ADP
gujaf-418	26	7	economic	economic	ADJ
gujaf-418	26	8	sustainability	sustainability	NOUN
gujaf-418	26	9	across	across	ADP
gujaf-418	26	10	various	various	ADJ
gujaf-418	26	11	sectors	sector	NOUN
gujaf-418	26	12	of	of	ADP
gujaf-418	26	13	the	the	DET
gujaf-418	26	14	economy	economy	NOUN
gujaf-418	26	15	,	,	PUNCT
gujaf-418	26	16	as	as	SCONJ
gujaf-418	26	17	it	it	PRON
gujaf-418	26	18	requires	require	VERB
gujaf-418	26	19	advanced	advanced	ADJ
gujaf-418	26	20	detection	detection	NOUN
gujaf-418	26	21	techniques	technique	NOUN
gujaf-418	26	22	and	and	CCONJ
gujaf-418	26	23	appropriate	appropriate	ADJ
gujaf-418	26	24	policies	policy	NOUN
gujaf-418	26	25	to	to	PART
gujaf-418	26	26	mitigate	mitigate	VERB
gujaf-418	26	27	financial	financial	ADJ
gujaf-418	26	28	losses	loss	NOUN
gujaf-418	26	29	(	(	PUNCT
gujaf-418	26	30	abbasi	abbasi	PROPN
gujaf-418	26	31	et	et	PROPN
gujaf-418	26	32	al	al	PROPN
gujaf-418	26	33	.	.	PROPN
gujaf-418	26	34	,	,	PUNCT
gujaf-418	26	35	2024	2024	NUM
gujaf-418	26	36	)	)	PUNCT
gujaf-418	26	37	.	.	PUNCT
gujaf-418	27	1	however	however	ADV
gujaf-418	27	2	,	,	PUNCT
gujaf-418	27	3	there	there	PRON
gujaf-418	27	4	remains	remain	VERB
gujaf-418	27	5	a	a	DET
gujaf-418	27	6	notable	notable	ADJ
gujaf-418	27	7	empirical	empirical	ADJ
gujaf-418	27	8	gap	gap	NOUN
gujaf-418	27	9	in	in	ADP
gujaf-418	27	10	the	the	DET
gujaf-418	27	11	nigerian	nigerian	ADJ
gujaf-418	27	12	context	context	NOUN
gujaf-418	27	13	,	,	PUNCT
gujaf-418	27	14	particularly	particularly	ADV
gujaf-418	27	15	in	in	ADP
gujaf-418	27	16	studies	study	NOUN
gujaf-418	27	17	that	that	PRON
gujaf-418	27	18	apply	apply	VERB
gujaf-418	27	19	the	the	DET
gujaf-418	27	20	coso	coso	PROPN
gujaf-418	27	21	internal	internal	PROPN
gujaf-418	27	22	control	control	PROPN
gujaf-418	27	23	framework	framework	NOUN
gujaf-418	27	24	alongside	alongside	ADP
gujaf-418	27	25	advanced	advanced	ADJ
gujaf-418	27	26	analytical	analytical	ADJ
gujaf-418	27	27	methods	method	NOUN
gujaf-418	27	28	such	such	ADJ
gujaf-418	27	29	as	as	ADP
gujaf-418	27	30	the	the	DET
gujaf-418	27	31	ordered	order	VERB
gujaf-418	27	32	logit	logit	PROPN
gujaf-418	27	33	model	model	NOUN
gujaf-418	27	34	,	,	PUNCT
gujaf-418	27	35	to	to	PART
gujaf-418	27	36	examine	examine	VERB
gujaf-418	27	37	the	the	DET
gujaf-418	27	38	relationship	relationship	NOUN
gujaf-418	27	39	between	between	ADP
gujaf-418	27	40	internal	internal	ADJ
gujaf-418	27	41	control	control	NOUN
gujaf-418	27	42	components	component	NOUN
gujaf-418	27	43	and	and	CCONJ
gujaf-418	27	44	revenue	revenue	NOUN
gujaf-418	27	45	leakage	leakage	NOUN
gujaf-418	27	46	in	in	ADP
gujaf-418	27	47	financial	financial	ADJ
gujaf-418	27	48	institutions	institution	NOUN
gujaf-418	27	49	particularly	particularly	ADV
gujaf-418	27	50	banks	bank	NOUN
gujaf-418	27	51	and	and	CCONJ
gujaf-418	27	52	microfinance	microfinance	NOUN
gujaf-418	27	53	institutions	institution	NOUN
gujaf-418	27	54	.	.	PUNCT
gujaf-418	28	1	edo	edo	PROPN
gujaf-418	28	2	state	state	NOUN
gujaf-418	28	3	has	have	AUX
gujaf-418	28	4	been	be	AUX
gujaf-418	28	5	selected	select	VERB
gujaf-418	28	6	as	as	ADP
gujaf-418	28	7	the	the	DET
gujaf-418	28	8	focus	focus	NOUN
gujaf-418	28	9	of	of	ADP
gujaf-418	28	10	this	this	DET
gujaf-418	28	11	study	study	NOUN
gujaf-418	28	12	due	due	ADP
gujaf-418	28	13	to	to	ADP
gujaf-418	28	14	its	its	PRON
gujaf-418	28	15	active	active	ADJ
gujaf-418	28	16	and	and	CCONJ
gujaf-418	28	17	growing	grow	VERB
gujaf-418	28	18	financial	financial	ADJ
gujaf-418	28	19	sector	sector	NOUN
gujaf-418	28	20	.	.	PUNCT
gujaf-418	29	1	the	the	DET
gujaf-418	29	2	state	state	NOUN
gujaf-418	29	3	's	's	PART
gujaf-418	29	4	financial	financial	ADJ
gujaf-418	29	5	institution	institution	NOUN
gujaf-418	29	6	plays	play	VERB
gujaf-418	29	7	a	a	DET
gujaf-418	29	8	critical	critical	ADJ
gujaf-418	29	9	role	role	NOUN
gujaf-418	29	10	in	in	ADP
gujaf-418	29	11	its	its	PRON
gujaf-418	29	12	economic	economic	ADJ
gujaf-418	29	13	development	development	NOUN
gujaf-418	29	14	,	,	PUNCT
gujaf-418	29	15	contributing	contribute	VERB
gujaf-418	29	16	significantly	significantly	ADV
gujaf-418	29	17	to	to	ADP
gujaf-418	29	18	the	the	DET
gujaf-418	29	19	state	state	NOUN
gujaf-418	29	20	’s	’s	PART
gujaf-418	29	21	gross	gross	ADJ
gujaf-418	29	22	domestic	domestic	ADJ
gujaf-418	29	23	product	product	NOUN
gujaf-418	29	24	(	(	PUNCT
gujaf-418	29	25	gdp	gdp	NOUN
gujaf-418	29	26	)	)	PUNCT
gujaf-418	29	27	.	.	PUNCT
gujaf-418	30	1	according	accord	VERB
gujaf-418	30	2	to	to	ADP
gujaf-418	30	3	the	the	DET
gujaf-418	30	4	edo	edo	PROPN
gujaf-418	30	5	state	state	NOUN
gujaf-418	30	6	government	government	NOUN
gujaf-418	30	7	report	report	NOUN
gujaf-418	30	8	(	(	PUNCT
gujaf-418	30	9	2013	2013	NUM
gujaf-418	30	10	-	-	SYM
gujaf-418	30	11	2022	2022	NUM
gujaf-418	30	12	)	)	PUNCT
gujaf-418	30	13	,	,	PUNCT
gujaf-418	30	14	the	the	DET
gujaf-418	30	15	value	value	NOUN
gujaf-418	30	16	added	add	VERB
gujaf-418	30	17	by	by	ADP
gujaf-418	30	18	the	the	DET
gujaf-418	30	19	financial	financial	ADJ
gujaf-418	30	20	sector	sector	NOUN
gujaf-418	30	21	rose	rise	VERB
gujaf-418	30	22	from	from	ADP
gujaf-418	30	23	n103.72	n103.72	NOUN
gujaf-418	30	24	billion	billion	NUM
gujaf-418	30	25	in	in	ADP
gujaf-418	30	26	2021	2021	NUM
gujaf-418	30	27	to	to	PART
gujaf-418	30	28	n117.05	n117.05	NOUN
gujaf-418	30	29	billion	billion	NUM
gujaf-418	30	30	in	in	ADP
gujaf-418	30	31	2022	2022	NUM
gujaf-418	30	32	,	,	PUNCT
gujaf-418	30	33	reflecting	reflect	VERB
gujaf-418	30	34	notable	notable	ADJ
gujaf-418	30	35	growth	growth	NOUN
gujaf-418	30	36	in	in	ADP
gujaf-418	30	37	the	the	DET
gujaf-418	30	38	sector	sector	NOUN
gujaf-418	30	39	’s	’s	PART
gujaf-418	30	40	contribution	contribution	NOUN
gujaf-418	30	41	to	to	ADP
gujaf-418	30	42	the	the	DET
gujaf-418	30	43	state	state	NOUN
gujaf-418	30	44	’s	’s	PART
gujaf-418	30	45	economy	economy	NOUN
gujaf-418	30	46	(	(	PUNCT
gujaf-418	30	47	edo	edo	PROPN
gujaf-418	30	48	state	state	NOUN
gujaf-418	30	49	government	government	NOUN
gujaf-418	30	50	,	,	PUNCT
gujaf-418	30	51	2025	2025	NUM
gujaf-418	30	52	)	)	PUNCT
gujaf-418	30	53	.	.	PUNCT
gujaf-418	31	1	this	this	DET
gujaf-418	31	2	growth	growth	NOUN
gujaf-418	31	3	underscores	underscore	VERB
gujaf-418	31	4	the	the	DET
gujaf-418	31	5	relevance	relevance	NOUN
gujaf-418	31	6	of	of	ADP
gujaf-418	31	7	examine	examine	NOUN
gujaf-418	31	8	g	g	PROPN
gujaf-418	31	9	internal	internal	ADJ
gujaf-418	31	10	control	control	NOUN
gujaf-418	31	11	systems	system	NOUN
gujaf-418	31	12	and	and	CCONJ
gujaf-418	31	13	revenue	revenue	NOUN
gujaf-418	31	14	management	management	NOUN
gujaf-418	31	15	practices	practice	NOUN
gujaf-418	31	16	within	within	ADP
gujaf-418	31	17	financial	financial	ADJ
gujaf-418	31	18	companies	company	NOUN
gujaf-418	31	19	,	,	PUNCT
gujaf-418	31	20	specifically	specifically	ADV
gujaf-418	31	21	banks	bank	NOUN
gujaf-418	31	22	and	and	CCONJ
gujaf-418	31	23	microfinance	microfinance	NOUN
gujaf-418	31	24	institutions	institution	NOUN
gujaf-418	31	25	in	in	ADP
gujaf-418	31	26	the	the	DET
gujaf-418	31	27	state	state	NOUN
gujaf-418	31	28	.	.	PUNCT
gujaf-418	32	1	this	this	DET
gujaf-418	32	2	study	study	NOUN
gujaf-418	32	3	aims	aim	VERB
gujaf-418	32	4	to	to	PART
gujaf-418	32	5	examine	examine	VERB
gujaf-418	32	6	the	the	DET
gujaf-418	32	7	relationship	relationship	NOUN
gujaf-418	32	8	between	between	ADP
gujaf-418	32	9	internal	internal	ADJ
gujaf-418	32	10	control	control	NOUN
gujaf-418	32	11	systems	system	NOUN
gujaf-418	32	12	and	and	CCONJ
gujaf-418	32	13	revenue	revenue	NOUN
gujaf-418	32	14	leakage	leakage	NOUN
gujaf-418	32	15	in	in	ADP
gujaf-418	32	16	financial	financial	ADJ
gujaf-418	32	17	institutions	institution	NOUN
gujaf-418	32	18	,	,	PUNCT
gujaf-418	32	19	using	use	VERB
gujaf-418	32	20	the	the	DET
gujaf-418	32	21	committee	committee	NOUN
gujaf-418	32	22	of	of	ADP
gujaf-418	32	23	sponsoring	sponsor	VERB
gujaf-418	32	24	organizations	organization	NOUN
gujaf-418	32	25	of	of	ADP
gujaf-418	32	26	the	the	DET
gujaf-418	32	27	treadway	treadway	PROPN
gujaf-418	32	28	commission	commission	PROPN
gujaf-418	32	29	(	(	PUNCT
gujaf-418	32	30	coso	coso	NOUN
gujaf-418	32	31	)	)	PUNCT
gujaf-418	32	32	framework	framework	NOUN
gujaf-418	32	33	as	as	ADP
gujaf-418	32	34	a	a	DET
gujaf-418	32	35	benchmark	benchmark	NOUN
gujaf-418	32	36	for	for	ADP
gujaf-418	32	37	deriving	derive	VERB
gujaf-418	32	38	the	the	DET
gujaf-418	32	39	independent	independent	ADJ
gujaf-418	32	40	variables	variable	NOUN
gujaf-418	32	41	.	.	PUNCT
gujaf-418	33	1	the	the	DET
gujaf-418	33	2	coso	coso	PROPN
gujaf-418	33	3	framework	framework	NOUN
gujaf-418	33	4	emphasizes	emphasize	VERB
gujaf-418	33	5	five	five	NUM
gujaf-418	33	6	key	key	ADJ
gujaf-418	33	7	components	component	NOUN
gujaf-418	33	8	:	:	PUNCT
gujaf-418	33	9	control	control	NOUN
gujaf-418	33	10	environment	environment	PROPN
gujaf-418	33	11	,	,	PUNCT
gujaf-418	33	12	risk	risk	NOUN
gujaf-418	33	13	assessment	assessment	NOUN
gujaf-418	33	14	,	,	PUNCT
gujaf-418	33	15	control	control	NOUN
gujaf-418	33	16	activities	activity	NOUN
gujaf-418	33	17	,	,	PUNCT
gujaf-418	33	18	information	information	NOUN
gujaf-418	33	19	and	and	CCONJ
gujaf-418	33	20	communication	communication	NOUN
gujaf-418	33	21	,	,	PUNCT
gujaf-418	33	22	and	and	CCONJ
gujaf-418	33	23	monitoring	monitoring	NOUN
gujaf-418	33	24	(	(	PUNCT
gujaf-418	33	25	akinleye	akinleye	PROPN
gujaf-418	33	26	&	&	CCONJ
gujaf-418	33	27	kolawole	kolawole	PROPN
gujaf-418	33	28	,	,	PUNCT
gujaf-418	33	29	2019	2019	NUM
gujaf-418	33	30	)	)	PUNCT
gujaf-418	33	31	.	.	PUNCT
gujaf-418	34	1	2.0	2.0	NUM
gujaf-418	34	2	literature	literature	PROPN
gujaf-418	34	3	review	review	NOUN
gujaf-418	34	4	and	and	CCONJ
gujaf-418	34	5	hypotheses	hypothese	VERB
gujaf-418	34	6	development	development	NOUN
gujaf-418	34	7	revenue	revenue	NOUN
gujaf-418	34	8	leakage	leakage	NOUN
gujaf-418	34	9	refers	refer	VERB
gujaf-418	34	10	to	to	ADP
gujaf-418	34	11	the	the	DET
gujaf-418	34	12	loss	loss	NOUN
gujaf-418	34	13	of	of	ADP
gujaf-418	34	14	expected	expect	VERB
gujaf-418	34	15	income	income	NOUN
gujaf-418	34	16	due	due	ADP
gujaf-418	34	17	to	to	ADP
gujaf-418	34	18	inefficiencies	inefficiency	NOUN
gujaf-418	34	19	or	or	CCONJ
gujaf-418	34	20	inadequate	inadequate	ADJ
gujaf-418	34	21	controls	control	NOUN
gujaf-418	34	22	,	,	PUNCT
gujaf-418	34	23	and	and	CCONJ
gujaf-418	34	24	it	it	PRON
gujaf-418	34	25	poses	pose	VERB
gujaf-418	34	26	significant	significant	ADJ
gujaf-418	34	27	challenges	challenge	NOUN
gujaf-418	34	28	to	to	ADP
gujaf-418	34	29	economic	economic	ADJ
gujaf-418	34	30	development	development	NOUN
gujaf-418	34	31	(	(	PUNCT
gujaf-418	34	32	abbasi	abbasi	PROPN
gujaf-418	34	33	&	&	CCONJ
gujaf-418	34	34	taweel	taweel	PROPN
gujaf-418	34	35	,	,	PUNCT
gujaf-418	34	36	2018	2018	NUM
gujaf-418	34	37	)	)	PUNCT
gujaf-418	34	38	.	.	PUNCT
gujaf-418	35	1	in	in	ADP
gujaf-418	35	2	nigeria	nigeria	PROPN
gujaf-418	35	3	,	,	PUNCT
gujaf-418	35	4	it	it	PRON
gujaf-418	35	5	hinders	hinder	VERB
gujaf-418	35	6	growth	growth	NOUN
gujaf-418	35	7	by	by	ADP
gujaf-418	35	8	reducing	reduce	VERB
gujaf-418	35	9	government	government	NOUN
gujaf-418	35	10	revenue	revenue	NOUN
gujaf-418	35	11	and	and	CCONJ
gujaf-418	35	12	fostering	foster	VERB
gujaf-418	35	13	corruption	corruption	NOUN
gujaf-418	35	14	(	(	PUNCT
gujaf-418	35	15	ogunyewo	ogunyewo	NOUN
gujaf-418	35	16	&	&	CCONJ
gujaf-418	35	17	oluwasuji	oluwasuji	PROPN
gujaf-418	35	18	,	,	PUNCT
gujaf-418	35	19	2024	2024	NUM
gujaf-418	35	20	)	)	PUNCT
gujaf-418	35	21	.	.	PUNCT
gujaf-418	36	1	local	local	ADJ
gujaf-418	36	2	governments	government	NOUN
gujaf-418	36	3	face	face	VERB
gujaf-418	36	4	similar	similar	ADJ
gujaf-418	36	5	issues	issue	NOUN
gujaf-418	36	6	,	,	PUNCT
gujaf-418	36	7	with	with	ADP
gujaf-418	36	8	internal	internal	ADJ
gujaf-418	36	9	revenue	revenue	NOUN
gujaf-418	36	10	leakages	leakage	NOUN
gujaf-418	36	11	threatening	threaten	VERB
gujaf-418	36	12	their	their	PRON
gujaf-418	36	13	existence	existence	NOUN
gujaf-418	36	14	(	(	PUNCT
gujaf-418	36	15	elekwa	elekwa	PROPN
gujaf-418	36	16	&	&	CCONJ
gujaf-418	36	17	okechukwu	okechukwu	NOUN
gujaf-418	36	18	,	,	PUNCT
gujaf-418	36	19	2014	2014	NUM
gujaf-418	36	20	)	)	PUNCT
gujaf-418	36	21	.	.	PUNCT
gujaf-418	37	1	internal	internal	ADJ
gujaf-418	37	2	control	control	PROPN
gujaf-418	37	3	systems	systems	PROPN
gujaf-418	37	4	gusau	gusau	PROPN
gujaf-418	37	5	journal	journal	NOUN
gujaf-418	37	6	of	of	ADP
gujaf-418	37	7	accounting	accounting	NOUN
gujaf-418	37	8	and	and	CCONJ
gujaf-418	37	9	finance	finance	NOUN
gujaf-418	37	10	,	,	PUNCT
gujaf-418	37	11	vol.6	vol.6	PROPN
gujaf-418	37	12	,	,	PUNCT
gujaf-418	37	13	issue	issue	NOUN
gujaf-418	37	14	2	2	NUM
gujaf-418	37	15	,	,	PUNCT
gujaf-418	37	16	april	april	PROPN
gujaf-418	37	17	,	,	PUNCT
gujaf-418	37	18	2025	2025	NUM
gujaf-418	37	19	96	96	NUM
gujaf-418	37	20	play	play	VERB
gujaf-418	37	21	a	a	DET
gujaf-418	37	22	crucial	crucial	ADJ
gujaf-418	37	23	role	role	NOUN
gujaf-418	37	24	in	in	ADP
gujaf-418	37	25	preventing	prevent	VERB
gujaf-418	37	26	and	and	CCONJ
gujaf-418	37	27	mitigating	mitigate	VERB
gujaf-418	37	28	revenue	revenue	NOUN
gujaf-418	37	29	leakage	leakage	NOUN
gujaf-418	37	30	by	by	ADP
gujaf-418	37	31	ensuring	ensure	VERB
gujaf-418	37	32	accurate	accurate	ADJ
gujaf-418	37	33	financial	financial	ADJ
gujaf-418	37	34	reporting	reporting	NOUN
gujaf-418	37	35	,	,	PUNCT
gujaf-418	37	36	enhancing	enhance	VERB
gujaf-418	37	37	operational	operational	ADJ
gujaf-418	37	38	efficiency	efficiency	NOUN
gujaf-418	37	39	,	,	PUNCT
gujaf-418	37	40	and	and	CCONJ
gujaf-418	37	41	ensuring	ensure	VERB
gujaf-418	37	42	compliance	compliance	NOUN
gujaf-418	37	43	with	with	ADP
gujaf-418	37	44	laws	law	NOUN
gujaf-418	37	45	and	and	CCONJ
gujaf-418	37	46	regulations	regulation	NOUN
gujaf-418	37	47	.	.	PUNCT
gujaf-418	38	1	these	these	DET
gujaf-418	38	2	systems	system	NOUN
gujaf-418	38	3	involve	involve	VERB
gujaf-418	38	4	various	various	ADJ
gujaf-418	38	5	components	component	NOUN
gujaf-418	38	6	,	,	PUNCT
gujaf-418	38	7	including	include	VERB
gujaf-418	38	8	risk	risk	NOUN
gujaf-418	38	9	assessment	assessment	NOUN
gujaf-418	38	10	,	,	PUNCT
gujaf-418	38	11	control	control	NOUN
gujaf-418	38	12	activities	activity	NOUN
gujaf-418	38	13	,	,	PUNCT
gujaf-418	38	14	information	information	NOUN
gujaf-418	38	15	and	and	CCONJ
gujaf-418	38	16	communication	communication	NOUN
gujaf-418	38	17	,	,	PUNCT
gujaf-418	38	18	and	and	CCONJ
gujaf-418	38	19	monitoring	monitoring	NOUN
gujaf-418	38	20	(	(	PUNCT
gujaf-418	38	21	musyoki	musyoki	PROPN
gujaf-418	38	22	,	,	PUNCT
gujaf-418	38	23	2023	2023	NUM
gujaf-418	38	24	)	)	PUNCT
gujaf-418	38	25	.	.	PUNCT
gujaf-418	39	1	effective	effective	ADJ
gujaf-418	39	2	internal	internal	ADJ
gujaf-418	39	3	controls	control	NOUN
gujaf-418	39	4	enhance	enhance	VERB
gujaf-418	39	5	operational	operational	ADJ
gujaf-418	39	6	efficiency	efficiency	NOUN
gujaf-418	39	7	,	,	PUNCT
gujaf-418	39	8	ensure	ensure	VERB
gujaf-418	39	9	accurate	accurate	ADJ
gujaf-418	39	10	financial	financial	ADJ
gujaf-418	39	11	reporting	reporting	NOUN
gujaf-418	39	12	,	,	PUNCT
gujaf-418	39	13	and	and	CCONJ
gujaf-418	39	14	promote	promote	VERB
gujaf-418	39	15	compliance	compliance	NOUN
gujaf-418	39	16	with	with	ADP
gujaf-418	39	17	laws	law	NOUN
gujaf-418	39	18	and	and	CCONJ
gujaf-418	39	19	regulations	regulation	NOUN
gujaf-418	39	20	(	(	PUNCT
gujaf-418	39	21	ziorklui	ziorklui	NOUN
gujaf-418	39	22	et	et	PROPN
gujaf-418	39	23	al	al	PROPN
gujaf-418	39	24	.	.	PROPN
gujaf-418	39	25	,	,	PUNCT
gujaf-418	39	26	2024	2024	NUM
gujaf-418	39	27	)	)	PUNCT
gujaf-418	39	28	.	.	PUNCT
gujaf-418	40	1	the	the	DET
gujaf-418	40	2	coso	coso	PROPN
gujaf-418	40	3	internal	internal	PROPN
gujaf-418	40	4	control	control	PROPN
gujaf-418	40	5	framework	framework	NOUN
gujaf-418	40	6	aligns	align	VERB
gujaf-418	40	7	meaningfully	meaningfully	ADV
gujaf-418	40	8	with	with	ADP
gujaf-418	40	9	both	both	CCONJ
gujaf-418	40	10	the	the	DET
gujaf-418	40	11	fraud	fraud	NOUN
gujaf-418	40	12	triangle	triangle	NOUN
gujaf-418	40	13	and	and	CCONJ
gujaf-418	40	14	agency	agency	NOUN
gujaf-418	40	15	theory	theory	NOUN
gujaf-418	40	16	.	.	PUNCT
gujaf-418	41	1	importantly	importantly	ADV
gujaf-418	41	2	,	,	PUNCT
gujaf-418	41	3	the	the	DET
gujaf-418	41	4	internal	internal	ADJ
gujaf-418	41	5	control	control	NOUN
gujaf-418	41	6	framework	framework	NOUN
gujaf-418	41	7	aligns	align	VERB
gujaf-418	41	8	with	with	ADP
gujaf-418	41	9	the	the	DET
gujaf-418	41	10	fraud	fraud	NOUN
gujaf-418	41	11	triangle	triangle	NOUN
gujaf-418	41	12	theory	theory	NOUN
gujaf-418	41	13	by	by	ADP
gujaf-418	41	14	addressing	address	VERB
gujaf-418	41	15	the	the	DET
gujaf-418	41	16	opportunity	opportunity	NOUN
gujaf-418	41	17	for	for	ADP
gujaf-418	41	18	fraud	fraud	NOUN
gujaf-418	41	19	through	through	ADP
gujaf-418	41	20	control	control	NOUN
gujaf-418	41	21	activities	activity	NOUN
gujaf-418	41	22	and	and	CCONJ
gujaf-418	41	23	monitoring	monitoring	NOUN
gujaf-418	41	24	,	,	PUNCT
gujaf-418	41	25	which	which	PRON
gujaf-418	41	26	limit	limit	VERB
gujaf-418	41	27	unauthorized	unauthorized	ADJ
gujaf-418	41	28	actions	action	NOUN
gujaf-418	41	29	and	and	CCONJ
gujaf-418	41	30	reduce	reduce	VERB
gujaf-418	41	31	revenue	revenue	NOUN
gujaf-418	41	32	leakage	leakage	NOUN
gujaf-418	41	33	risks	risk	NOUN
gujaf-418	41	34	.	.	PUNCT
gujaf-418	42	1	studies	study	NOUN
gujaf-418	42	2	have	have	AUX
gujaf-418	42	3	shown	show	VERB
gujaf-418	42	4	that	that	SCONJ
gujaf-418	42	5	internal	internal	ADJ
gujaf-418	42	6	control	control	NOUN
gujaf-418	42	7	weaknesses	weakness	NOUN
gujaf-418	42	8	are	be	AUX
gujaf-418	42	9	major	major	ADJ
gujaf-418	42	10	contributing	contribute	VERB
gujaf-418	42	11	factors	factor	NOUN
gujaf-418	42	12	to	to	PART
gujaf-418	42	13	fraud	fraud	VERB
gujaf-418	42	14	,	,	PUNCT
gujaf-418	42	15	with	with	ADP
gujaf-418	42	16	poor	poor	ADJ
gujaf-418	42	17	supervision	supervision	NOUN
gujaf-418	42	18	and	and	CCONJ
gujaf-418	42	19	improper	improper	ADJ
gujaf-418	42	20	documentation	documentation	NOUN
gujaf-418	42	21	providing	provide	VERB
gujaf-418	42	22	opportunities	opportunity	NOUN
gujaf-418	42	23	for	for	ADP
gujaf-418	42	24	asset	asset	NOUN
gujaf-418	42	25	misappropriation	misappropriation	NOUN
gujaf-418	42	26	(	(	PUNCT
gujaf-418	42	27	zakaria	zakaria	PROPN
gujaf-418	42	28	et	et	PROPN
gujaf-418	42	29	al	al	PROPN
gujaf-418	42	30	.	.	PROPN
gujaf-418	42	31	,	,	PUNCT
gujaf-418	42	32	2016	2016	NUM
gujaf-418	42	33	)	)	PUNCT
gujaf-418	42	34	.	.	PUNCT
gujaf-418	43	1	similarly	similarly	ADV
gujaf-418	43	2	,	,	PUNCT
gujaf-418	43	3	agency	agency	NOUN
gujaf-418	43	4	theory	theory	NOUN
gujaf-418	43	5	,	,	PUNCT
gujaf-418	43	6	which	which	PRON
gujaf-418	43	7	emphasizes	emphasize	VERB
gujaf-418	43	8	the	the	DET
gujaf-418	43	9	conflict	conflict	NOUN
gujaf-418	43	10	of	of	ADP
gujaf-418	43	11	interest	interest	NOUN
gujaf-418	43	12	between	between	ADP
gujaf-418	43	13	principals	principal	NOUN
gujaf-418	43	14	and	and	CCONJ
gujaf-418	43	15	agents	agent	NOUN
gujaf-418	43	16	finds	find	VERB
gujaf-418	43	17	relevance	relevance	NOUN
gujaf-418	43	18	in	in	ADP
gujaf-418	43	19	coso	coso	ADJ
gujaf-418	43	20	elements	element	NOUN
gujaf-418	43	21	like	like	ADP
gujaf-418	43	22	control	control	NOUN
gujaf-418	43	23	environment	environment	PROPN
gujaf-418	43	24	,	,	PUNCT
gujaf-418	43	25	risk	risk	NOUN
gujaf-418	43	26	assessment	assessment	NOUN
gujaf-418	43	27	,	,	PUNCT
gujaf-418	43	28	and	and	CCONJ
gujaf-418	43	29	information	information	NOUN
gujaf-418	43	30	and	and	CCONJ
gujaf-418	43	31	communication	communication	NOUN
gujaf-418	43	32	.	.	PUNCT
gujaf-418	44	1	agency	agency	NOUN
gujaf-418	44	2	theory	theory	NOUN
gujaf-418	44	3	complements	complement	VERB
gujaf-418	44	4	this	this	DET
gujaf-418	44	5	coso	coso	NOUN
gujaf-418	44	6	framework	framework	NOUN
gujaf-418	44	7	by	by	ADP
gujaf-418	44	8	explaining	explain	VERB
gujaf-418	44	9	how	how	SCONJ
gujaf-418	44	10	these	these	DET
gujaf-418	44	11	controls	control	NOUN
gujaf-418	44	12	aim	aim	VERB
gujaf-418	44	13	to	to	PART
gujaf-418	44	14	align	align	VERB
gujaf-418	44	15	the	the	DET
gujaf-418	44	16	interests	interest	NOUN
gujaf-418	44	17	of	of	ADP
gujaf-418	44	18	owners	owner	NOUN
gujaf-418	44	19	and	and	CCONJ
gujaf-418	44	20	employees	employee	NOUN
gujaf-418	44	21	,	,	PUNCT
gujaf-418	44	22	promoting	promote	VERB
gujaf-418	44	23	accountability	accountability	NOUN
gujaf-418	44	24	and	and	CCONJ
gujaf-418	44	25	reducing	reduce	VERB
gujaf-418	44	26	revenue	revenue	NOUN
gujaf-418	44	27	loss	loss	NOUN
gujaf-418	44	28	from	from	ADP
gujaf-418	44	29	conflicts	conflict	NOUN
gujaf-418	44	30	of	of	ADP
gujaf-418	44	31	interest	interest	NOUN
gujaf-418	44	32	(	(	PUNCT
gujaf-418	44	33	saltaji	saltaji	NOUN
gujaf-418	44	34	,	,	PUNCT
gujaf-418	44	35	2013	2013	NUM
gujaf-418	44	36	)	)	PUNCT
gujaf-418	44	37	.	.	PUNCT
gujaf-418	45	1	together	together	ADV
gujaf-418	45	2	,	,	PUNCT
gujaf-418	45	3	these	these	DET
gujaf-418	45	4	theories	theory	NOUN
gujaf-418	45	5	emphasize	emphasize	VERB
gujaf-418	45	6	the	the	DET
gujaf-418	45	7	importance	importance	NOUN
gujaf-418	45	8	of	of	ADP
gujaf-418	45	9	robust	robust	ADJ
gujaf-418	45	10	controls	control	NOUN
gujaf-418	45	11	in	in	ADP
gujaf-418	45	12	preventing	prevent	VERB
gujaf-418	45	13	fraud	fraud	NOUN
gujaf-418	45	14	and	and	CCONJ
gujaf-418	45	15	mitigating	mitigate	VERB
gujaf-418	45	16	agency	agency	NOUN
gujaf-418	45	17	-	-	PUNCT
gujaf-418	45	18	related	relate	VERB
gujaf-418	45	19	risks	risk	NOUN
gujaf-418	45	20	,	,	PUNCT
gujaf-418	45	21	thereby	thereby	ADV
gujaf-418	45	22	protecting	protect	VERB
gujaf-418	45	23	organizational	organizational	ADJ
gujaf-418	45	24	revenue	revenue	NOUN
gujaf-418	45	25	.	.	PUNCT
gujaf-418	46	1	control	control	NOUN
gujaf-418	46	2	environment	environment	PROPN
gujaf-418	46	3	and	and	CCONJ
gujaf-418	46	4	revenue	revenue	NOUN
gujaf-418	46	5	leakage	leakage	NOUN
gujaf-418	46	6	the	the	DET
gujaf-418	46	7	control	control	PROPN
gujaf-418	46	8	environment	environment	PROPN
gujaf-418	46	9	,	,	PUNCT
gujaf-418	46	10	which	which	PRON
gujaf-418	46	11	includes	include	VERB
gujaf-418	46	12	the	the	DET
gujaf-418	46	13	policies	policy	NOUN
gujaf-418	46	14	,	,	PUNCT
gujaf-418	46	15	procedures	procedure	NOUN
gujaf-418	46	16	,	,	PUNCT
gujaf-418	46	17	and	and	CCONJ
gujaf-418	46	18	practices	practice	NOUN
gujaf-418	46	19	within	within	ADP
gujaf-418	46	20	an	an	DET
gujaf-418	46	21	organization	organization	NOUN
gujaf-418	46	22	,	,	PUNCT
gujaf-418	46	23	is	be	AUX
gujaf-418	46	24	crucial	crucial	ADJ
gujaf-418	46	25	for	for	ADP
gujaf-418	46	26	mitigating	mitigate	VERB
gujaf-418	46	27	revenue	revenue	NOUN
gujaf-418	46	28	leakage	leakage	NOUN
gujaf-418	46	29	(	(	PUNCT
gujaf-418	46	30	akinyele	akinyele	PROPN
gujaf-418	46	31	&	&	CCONJ
gujaf-418	46	32	afolabi	afolabi	NOUN
gujaf-418	46	33	,	,	PUNCT
gujaf-418	46	34	2021	2021	NUM
gujaf-418	46	35	)	)	PUNCT
gujaf-418	46	36	.	.	PUNCT
gujaf-418	47	1	it	it	PRON
gujaf-418	47	2	sets	set	VERB
gujaf-418	47	3	the	the	DET
gujaf-418	47	4	foundation	foundation	NOUN
gujaf-418	47	5	for	for	ADP
gujaf-418	47	6	all	all	DET
gujaf-418	47	7	other	other	ADJ
gujaf-418	47	8	control	control	NOUN
gujaf-418	47	9	components	component	NOUN
gujaf-418	47	10	and	and	CCONJ
gujaf-418	47	11	shapes	shape	VERB
gujaf-418	47	12	employee	employee	NOUN
gujaf-418	47	13	behaviour	behaviour	NOUN
gujaf-418	47	14	,	,	PUNCT
gujaf-418	47	15	influencing	influence	VERB
gujaf-418	47	16	organizational	organizational	ADJ
gujaf-418	47	17	culture	culture	NOUN
gujaf-418	47	18	,	,	PUNCT
gujaf-418	47	19	ethical	ethical	ADJ
gujaf-418	47	20	standards	standard	NOUN
gujaf-418	47	21	,	,	PUNCT
gujaf-418	47	22	and	and	CCONJ
gujaf-418	47	23	the	the	DET
gujaf-418	47	24	effectiveness	effectiveness	NOUN
gujaf-418	47	25	of	of	ADP
gujaf-418	47	26	control	control	NOUN
gujaf-418	47	27	measures	measure	NOUN
gujaf-418	47	28	.	.	PUNCT
gujaf-418	48	1	sackey	sackey	NOUN
gujaf-418	48	2	(	(	PUNCT
gujaf-418	48	3	2024	2024	NUM
gujaf-418	48	4	)	)	PUNCT
gujaf-418	48	5	and	and	CCONJ
gujaf-418	48	6	okidi	okidi	VERB
gujaf-418	48	7	et	et	PROPN
gujaf-418	48	8	al	al	PROPN
gujaf-418	48	9	.	.	PROPN
gujaf-418	48	10	(	(	PUNCT
gujaf-418	48	11	2021	2021	NUM
gujaf-418	48	12	)	)	PUNCT
gujaf-418	48	13	examined	examine	VERB
gujaf-418	48	14	the	the	DET
gujaf-418	48	15	role	role	NOUN
gujaf-418	48	16	of	of	ADP
gujaf-418	48	17	internal	internal	ADJ
gujaf-418	48	18	controls	control	NOUN
gujaf-418	48	19	in	in	ADP
gujaf-418	48	20	curbing	curb	VERB
gujaf-418	48	21	revenue	revenue	NOUN
gujaf-418	48	22	leakage	leakage	NOUN
gujaf-418	48	23	in	in	ADP
gujaf-418	48	24	nigerian	nigerian	ADJ
gujaf-418	48	25	local	local	ADJ
gujaf-418	48	26	government	government	NOUN
gujaf-418	48	27	authorities	authority	NOUN
gujaf-418	48	28	.	.	PUNCT
gujaf-418	49	1	their	their	PRON
gujaf-418	49	2	study	study	NOUN
gujaf-418	49	3	indicates	indicate	VERB
gujaf-418	49	4	that	that	SCONJ
gujaf-418	49	5	existing	exist	VERB
gujaf-418	49	6	internal	internal	ADJ
gujaf-418	49	7	control	control	NOUN
gujaf-418	49	8	mechanisms	mechanism	NOUN
gujaf-418	49	9	in	in	ADP
gujaf-418	49	10	nigerian	nigerian	ADJ
gujaf-418	49	11	local	local	ADJ
gujaf-418	49	12	governments	government	NOUN
gujaf-418	49	13	are	be	AUX
gujaf-418	49	14	inadequate	inadequate	ADJ
gujaf-418	49	15	for	for	ADP
gujaf-418	49	16	achieving	achieve	VERB
gujaf-418	49	17	their	their	PRON
gujaf-418	49	18	objectives	objective	NOUN
gujaf-418	49	19	.	.	PUNCT
gujaf-418	50	1	they	they	PRON
gujaf-418	50	2	emphasized	emphasize	VERB
gujaf-418	50	3	the	the	DET
gujaf-418	50	4	need	need	NOUN
gujaf-418	50	5	for	for	ADP
gujaf-418	50	6	stronger	strong	ADJ
gujaf-418	50	7	audits	audits	NOUN
gujaf-418	50	8	and	and	CCONJ
gujaf-418	50	9	greater	great	ADJ
gujaf-418	50	10	accountability	accountability	NOUN
gujaf-418	50	11	within	within	ADP
gujaf-418	50	12	local	local	ADJ
gujaf-418	50	13	governments	government	NOUN
gujaf-418	50	14	to	to	PART
gujaf-418	50	15	reduce	reduce	VERB
gujaf-418	50	16	leakage	leakage	NOUN
gujaf-418	50	17	.	.	PUNCT
gujaf-418	51	1	particularly	particularly	ADV
gujaf-418	51	2	,	,	PUNCT
gujaf-418	51	3	control	control	NOUN
gujaf-418	51	4	activities	activity	NOUN
gujaf-418	51	5	have	have	VERB
gujaf-418	51	6	a	a	DET
gujaf-418	51	7	significant	significant	ADJ
gujaf-418	51	8	positive	positive	ADJ
gujaf-418	51	9	effect	effect	NOUN
gujaf-418	51	10	on	on	ADP
gujaf-418	51	11	revenue	revenue	NOUN
gujaf-418	51	12	collection	collection	NOUN
gujaf-418	51	13	,	,	PUNCT
gujaf-418	51	14	while	while	SCONJ
gujaf-418	51	15	control	control	NOUN
gujaf-418	51	16	environment	environment	NOUN
gujaf-418	51	17	and	and	CCONJ
gujaf-418	51	18	monitoring	monitoring	NOUN
gujaf-418	51	19	show	show	VERB
gujaf-418	51	20	limited	limited	ADJ
gujaf-418	51	21	impact	impact	NOUN
gujaf-418	51	22	(	(	PUNCT
gujaf-418	51	23	okidi	okidi	VERB
gujaf-418	51	24	et	et	PROPN
gujaf-418	51	25	al	al	PROPN
gujaf-418	51	26	.	.	PROPN
gujaf-418	51	27	,	,	PUNCT
gujaf-418	51	28	2021	2021	NUM
gujaf-418	51	29	)	)	PUNCT
gujaf-418	51	30	.	.	PUNCT
gujaf-418	52	1	similarly	similarly	ADV
gujaf-418	52	2	,	,	PUNCT
gujaf-418	52	3	azevedo	azevedo	PROPN
gujaf-418	52	4	et	et	PROPN
gujaf-418	52	5	al	al	PROPN
gujaf-418	52	6	.	.	PUNCT
gujaf-418	53	1	(	(	PUNCT
gujaf-418	53	2	2020)explored	2020)explore	VERB
gujaf-418	53	3	the	the	DET
gujaf-418	53	4	role	role	NOUN
gujaf-418	53	5	of	of	ADP
gujaf-418	53	6	internal	internal	ADJ
gujaf-418	53	7	control	control	NOUN
gujaf-418	53	8	systems	system	NOUN
gujaf-418	53	9	in	in	ADP
gujaf-418	53	10	brazilian	brazilian	ADJ
gujaf-418	53	11	municipal	municipal	ADJ
gujaf-418	53	12	tax	tax	NOUN
gujaf-418	53	13	collection	collection	NOUN
gujaf-418	53	14	,	,	PUNCT
gujaf-418	53	15	revealing	reveal	VERB
gujaf-418	53	16	that	that	DET
gujaf-418	53	17	agency	agency	NOUN
gujaf-418	53	18	problems	problem	NOUN
gujaf-418	53	19	and	and	CCONJ
gujaf-418	53	20	low	low	ADJ
gujaf-418	53	21	perception	perception	NOUN
gujaf-418	53	22	of	of	ADP
gujaf-418	53	23	control	control	NOUN
gujaf-418	53	24	contribute	contribute	VERB
gujaf-418	53	25	to	to	ADP
gujaf-418	53	26	reduced	reduce	VERB
gujaf-418	53	27	inter	inter	ADJ
gujaf-418	53	28	vivos	vivos	ADJ
gujaf-418	53	29	property	property	NOUN
gujaf-418	53	30	transfer	transfer	NOUN
gujaf-418	53	31	tax	tax	NOUN
gujaf-418	53	32	collection	collection	NOUN
gujaf-418	53	33	.	.	PUNCT
gujaf-418	54	1	elekwa	elekwa	NOUN
gujaf-418	54	2	and	and	CCONJ
gujaf-418	54	3	okechukwu(2014	okechukwu(2014	PROPN
gujaf-418	54	4	)	)	PUNCT
gujaf-418	54	5	emphasized	emphasize	VERB
gujaf-418	54	6	the	the	DET
gujaf-418	54	7	importance	importance	NOUN
gujaf-418	54	8	of	of	ADP
gujaf-418	54	9	fund	fund	NOUN
gujaf-418	54	10	control	control	NOUN
gujaf-418	54	11	techniques	technique	NOUN
gujaf-418	54	12	and	and	CCONJ
gujaf-418	54	13	financial	financial	ADJ
gujaf-418	54	14	regulations	regulation	NOUN
gujaf-418	54	15	in	in	ADP
gujaf-418	54	16	preventing	prevent	VERB
gujaf-418	54	17	revenue	revenue	NOUN
gujaf-418	54	18	leakage	leakage	NOUN
gujaf-418	54	19	in	in	ADP
gujaf-418	54	20	local	local	ADJ
gujaf-418	54	21	governments	government	NOUN
gujaf-418	54	22	.	.	PUNCT
gujaf-418	55	1	ahmad	ahmad	PROPN
gujaf-418	55	2	and	and	CCONJ
gujaf-418	55	3	norhashim	norhashim	ADJ
gujaf-418	55	4	(	(	PUNCT
gujaf-418	55	5	2008	2008	NUM
gujaf-418	55	6	)	)	PUNCT
gujaf-418	55	7	highlighted	highlight	VERB
gujaf-418	55	8	the	the	DET
gujaf-418	55	9	relationship	relationship	NOUN
gujaf-418	55	10	between	between	ADP
gujaf-418	55	11	the	the	DET
gujaf-418	55	12	control	control	NOUN
gujaf-418	55	13	environment	environment	NOUN
gujaf-418	55	14	and	and	CCONJ
gujaf-418	55	15	employee	employee	NOUN
gujaf-418	55	16	attitudes	attitude	NOUN
gujaf-418	55	17	towards	towards	ADP
gujaf-418	55	18	fraud	fraud	NOUN
gujaf-418	55	19	,	,	PUNCT
gujaf-418	55	20	suggesting	suggest	VERB
gujaf-418	55	21	that	that	SCONJ
gujaf-418	55	22	certain	certain	ADJ
gujaf-418	55	23	elements	element	NOUN
gujaf-418	55	24	of	of	ADP
gujaf-418	55	25	the	the	DET
gujaf-418	55	26	control	control	NOUN
gujaf-418	55	27	environment	environment	NOUN
gujaf-418	55	28	could	could	AUX
gujaf-418	55	29	influence	influence	VERB
gujaf-418	55	30	fraudulent	fraudulent	ADJ
gujaf-418	55	31	behaviours	behaviour	NOUN
gujaf-418	55	32	.	.	PUNCT
gujaf-418	56	1	drawing	draw	VERB
gujaf-418	56	2	from	from	ADP
gujaf-418	56	3	these	these	DET
gujaf-418	56	4	past	past	ADJ
gujaf-418	56	5	studies	study	NOUN
gujaf-418	56	6	,	,	PUNCT
gujaf-418	56	7	the	the	DET
gujaf-418	56	8	first	first	ADJ
gujaf-418	56	9	hypothesis	hypothesis	NOUN
gujaf-418	56	10	is	be	AUX
gujaf-418	56	11	:	:	PUNCT
gujaf-418	56	12	ho1	ho1	NOUN
gujaf-418	56	13	:	:	PUNCT
gujaf-418	56	14	there	there	PRON
gujaf-418	56	15	is	be	VERB
gujaf-418	56	16	no	no	DET
gujaf-418	56	17	significant	significant	ADJ
gujaf-418	56	18	relationship	relationship	NOUN
gujaf-418	56	19	between	between	ADP
gujaf-418	56	20	the	the	DET
gujaf-418	56	21	control	control	NOUN
gujaf-418	56	22	environment	environment	NOUN
gujaf-418	56	23	and	and	CCONJ
gujaf-418	56	24	revenue	revenue	NOUN
gujaf-418	56	25	leakage	leakage	NOUN
gujaf-418	56	26	in	in	ADP
gujaf-418	56	27	financial	financial	ADJ
gujaf-418	56	28	companies	company	NOUN
gujaf-418	56	29	in	in	ADP
gujaf-418	56	30	edo	edo	PROPN
gujaf-418	56	31	state	state	NOUN
gujaf-418	56	32	.	.	PUNCT
gujaf-418	57	1	risk	risk	NOUN
gujaf-418	57	2	assessment	assessment	NOUN
gujaf-418	57	3	and	and	CCONJ
gujaf-418	57	4	revenue	revenue	NOUN
gujaf-418	57	5	leakage	leakage	NOUN
gujaf-418	57	6	risk	risk	NOUN
gujaf-418	57	7	assessment	assessment	NOUN
gujaf-418	57	8	frameworks	framework	NOUN
gujaf-418	57	9	play	play	VERB
gujaf-418	57	10	a	a	DET
gujaf-418	57	11	crucial	crucial	ADJ
gujaf-418	57	12	role	role	NOUN
gujaf-418	57	13	in	in	ADP
gujaf-418	57	14	tax	tax	NOUN
gujaf-418	57	15	administration	administration	NOUN
gujaf-418	57	16	and	and	CCONJ
gujaf-418	57	17	revenue	revenue	NOUN
gujaf-418	57	18	generation	generation	NOUN
gujaf-418	57	19	.	.	PUNCT
gujaf-418	58	1	studies	study	NOUN
gujaf-418	58	2	across	across	ADP
gujaf-418	58	3	nigeria	nigeria	PROPN
gujaf-418	58	4	highlight	highlight	VERB
gujaf-418	58	5	the	the	DET
gujaf-418	58	6	importance	importance	NOUN
gujaf-418	58	7	of	of	ADP
gujaf-418	58	8	robust	robust	ADJ
gujaf-418	58	9	tax	tax	NOUN
gujaf-418	58	10	administration	administration	NOUN
gujaf-418	58	11	mechanisms	mechanism	NOUN
gujaf-418	58	12	,	,	PUNCT
gujaf-418	58	13	gusau	gusau	ADJ
gujaf-418	58	14	journal	journal	NOUN
gujaf-418	58	15	of	of	ADP
gujaf-418	58	16	accounting	accounting	NOUN
gujaf-418	58	17	and	and	CCONJ
gujaf-418	58	18	finance	finance	NOUN
gujaf-418	58	19	,	,	PUNCT
gujaf-418	58	20	vol.6	vol.6	PROPN
gujaf-418	58	21	,	,	PUNCT
gujaf-418	58	22	issue	issue	NOUN
gujaf-418	58	23	2	2	NUM
gujaf-418	58	24	,	,	PUNCT
gujaf-418	58	25	april	april	PROPN
gujaf-418	58	26	,	,	PUNCT
gujaf-418	58	27	2025	2025	NUM
gujaf-418	58	28	97	97	NUM
gujaf-418	58	29	including	include	VERB
gujaf-418	58	30	audits	audits	NOUN
gujaf-418	58	31	,	,	PUNCT
gujaf-418	58	32	penalties	penalty	NOUN
gujaf-418	58	33	,	,	PUNCT
gujaf-418	58	34	and	and	CCONJ
gujaf-418	58	35	enforcement	enforcement	NOUN
gujaf-418	58	36	,	,	PUNCT
gujaf-418	58	37	in	in	ADP
gujaf-418	58	38	improving	improve	VERB
gujaf-418	58	39	revenue	revenue	NOUN
gujaf-418	58	40	collection	collection	NOUN
gujaf-418	58	41	(	(	PUNCT
gujaf-418	58	42	awotomilusi	awotomilusi	ADJ
gujaf-418	58	43	,	,	PUNCT
gujaf-418	58	44	2022	2022	NUM
gujaf-418	58	45	;	;	PUNCT
gujaf-418	58	46	samuel	samuel	PROPN
gujaf-418	58	47	&	&	CCONJ
gujaf-418	58	48	tyokoso	tyokoso	PROPN
gujaf-418	58	49	,	,	PUNCT
gujaf-418	58	50	2014	2014	NUM
gujaf-418	58	51	)	)	PUNCT
gujaf-418	58	52	.	.	PUNCT
gujaf-418	59	1	implementing	implement	VERB
gujaf-418	59	2	a	a	DET
gujaf-418	59	3	comprehensive	comprehensive	ADJ
gujaf-418	59	4	compliance	compliance	NOUN
gujaf-418	59	5	and	and	CCONJ
gujaf-418	59	6	audit	audit	NOUN
gujaf-418	59	7	model	model	NOUN
gujaf-418	59	8	,	,	PUNCT
gujaf-418	59	9	incorporating	incorporate	VERB
gujaf-418	59	10	advanced	advanced	ADJ
gujaf-418	59	11	technologies	technology	NOUN
gujaf-418	59	12	and	and	CCONJ
gujaf-418	59	13	data	datum	NOUN
gujaf-418	59	14	analytics	analytic	NOUN
gujaf-418	59	15	,	,	PUNCT
gujaf-418	59	16	can	can	AUX
gujaf-418	59	17	significantly	significantly	ADV
gujaf-418	59	18	enhance	enhance	VERB
gujaf-418	59	19	tax	tax	NOUN
gujaf-418	59	20	revenue	revenue	NOUN
gujaf-418	59	21	and	and	CCONJ
gujaf-418	59	22	compliance	compliance	NOUN
gujaf-418	59	23	rates	rate	NOUN
gujaf-418	59	24	(	(	PUNCT
gujaf-418	59	25	okeke	okeke	VERB
gujaf-418	59	26	et	et	PROPN
gujaf-418	59	27	al	al	PROPN
gujaf-418	59	28	.	.	PROPN
gujaf-418	59	29	,	,	PUNCT
gujaf-418	59	30	2024	2024	NUM
gujaf-418	59	31	)	)	PUNCT
gujaf-418	59	32	.	.	PUNCT
gujaf-418	60	1	however	however	ADV
gujaf-418	60	2	,	,	PUNCT
gujaf-418	60	3	the	the	DET
gujaf-418	60	4	effectiveness	effectiveness	NOUN
gujaf-418	60	5	of	of	ADP
gujaf-418	60	6	risk	risk	NOUN
gujaf-418	60	7	-	-	PUNCT
gujaf-418	60	8	based	base	VERB
gujaf-418	60	9	regulation	regulation	NOUN
gujaf-418	60	10	in	in	ADP
gujaf-418	60	11	compliance	compliance	NOUN
gujaf-418	60	12	frameworks	framework	NOUN
gujaf-418	60	13	may	may	AUX
gujaf-418	60	14	vary	vary	VERB
gujaf-418	60	15	between	between	ADP
gujaf-418	60	16	countries	country	NOUN
gujaf-418	60	17	.	.	PUNCT
gujaf-418	61	1	a	a	DET
gujaf-418	61	2	comparison	comparison	NOUN
gujaf-418	61	3	of	of	ADP
gujaf-418	61	4	the	the	DET
gujaf-418	61	5	uk	uk	PROPN
gujaf-418	61	6	and	and	CCONJ
gujaf-418	61	7	netherlands	netherlands	PROPN
gujaf-418	61	8	revealed	reveal	VERB
gujaf-418	61	9	differences	difference	NOUN
gujaf-418	61	10	in	in	ADP
gujaf-418	61	11	operationalizing	operationalize	VERB
gujaf-418	61	12	risk	risk	NOUN
gujaf-418	61	13	assessment	assessment	NOUN
gujaf-418	61	14	for	for	ADP
gujaf-418	61	15	large	large	ADJ
gujaf-418	61	16	corporate	corporate	ADJ
gujaf-418	61	17	taxpayers	taxpayer	NOUN
gujaf-418	61	18	,	,	PUNCT
gujaf-418	61	19	with	with	ADP
gujaf-418	61	20	both	both	DET
gujaf-418	61	21	countries	country	NOUN
gujaf-418	61	22	facing	face	VERB
gujaf-418	61	23	challenges	challenge	NOUN
gujaf-418	61	24	in	in	ADP
gujaf-418	61	25	achieving	achieve	VERB
gujaf-418	61	26	administrative	administrative	ADJ
gujaf-418	61	27	efficiency	efficiency	NOUN
gujaf-418	61	28	gains	gain	NOUN
gujaf-418	61	29	(	(	PUNCT
gujaf-418	61	30	widt	widt	NOUN
gujaf-418	61	31	&	&	CCONJ
gujaf-418	61	32	oats	oats	PROPN
gujaf-418	61	33	,	,	PUNCT
gujaf-418	61	34	2017	2017	NUM
gujaf-418	61	35	)	)	PUNCT
gujaf-418	61	36	.	.	PUNCT
gujaf-418	62	1	these	these	DET
gujaf-418	62	2	studies	study	NOUN
gujaf-418	62	3	collectively	collectively	ADV
gujaf-418	62	4	emphasize	emphasize	VERB
gujaf-418	62	5	the	the	DET
gujaf-418	62	6	need	need	NOUN
gujaf-418	62	7	for	for	ADP
gujaf-418	62	8	well	well	ADV
gujaf-418	62	9	-	-	PUNCT
gujaf-418	62	10	equipped	equip	VERB
gujaf-418	62	11	databases	database	NOUN
gujaf-418	62	12	,	,	PUNCT
gujaf-418	62	13	corruption	corruption	NOUN
gujaf-418	62	14	-	-	PUNCT
gujaf-418	62	15	free	free	ADJ
gujaf-418	62	16	collection	collection	NOUN
gujaf-418	62	17	processes	process	NOUN
gujaf-418	62	18	,	,	PUNCT
gujaf-418	62	19	and	and	CCONJ
gujaf-418	62	20	stringent	stringent	ADJ
gujaf-418	62	21	penalties	penalty	NOUN
gujaf-418	62	22	to	to	PART
gujaf-418	62	23	discourage	discourage	VERB
gujaf-418	62	24	tax	tax	NOUN
gujaf-418	62	25	evasion	evasion	NOUN
gujaf-418	62	26	and	and	CCONJ
gujaf-418	62	27	avoidance	avoidance	NOUN
gujaf-418	62	28	,	,	PUNCT
gujaf-418	62	29	ultimately	ultimately	ADV
gujaf-418	62	30	contributing	contribute	VERB
gujaf-418	62	31	to	to	ADP
gujaf-418	62	32	increased	increase	VERB
gujaf-418	62	33	revenue	revenue	NOUN
gujaf-418	62	34	generation	generation	NOUN
gujaf-418	62	35	and	and	CCONJ
gujaf-418	62	36	a	a	DET
gujaf-418	62	37	more	more	ADV
gujaf-418	62	38	transparent	transparent	ADJ
gujaf-418	62	39	tax	tax	NOUN
gujaf-418	62	40	system	system	NOUN
gujaf-418	62	41	.	.	PUNCT
gujaf-418	63	1	based	base	VERB
gujaf-418	63	2	on	on	ADP
gujaf-418	63	3	this	this	PRON
gujaf-418	63	4	,	,	PUNCT
gujaf-418	63	5	the	the	DET
gujaf-418	63	6	study	study	NOUN
gujaf-418	63	7	hypothesizes	hypothesize	VERB
gujaf-418	63	8	that	that	SCONJ
gujaf-418	63	9	:	:	PUNCT
gujaf-418	63	10	ho2	ho2	NOUN
gujaf-418	63	11	:	:	PUNCT
gujaf-418	63	12	there	there	PRON
gujaf-418	63	13	is	be	VERB
gujaf-418	63	14	no	no	DET
gujaf-418	63	15	significant	significant	ADJ
gujaf-418	63	16	relationship	relationship	NOUN
gujaf-418	63	17	between	between	ADP
gujaf-418	63	18	risk	risk	NOUN
gujaf-418	63	19	assessment	assessment	NOUN
gujaf-418	63	20	and	and	CCONJ
gujaf-418	63	21	revenue	revenue	NOUN
gujaf-418	63	22	leakage	leakage	NOUN
gujaf-418	63	23	in	in	ADP
gujaf-418	63	24	financial	financial	ADJ
gujaf-418	63	25	companies	company	NOUN
gujaf-418	63	26	in	in	ADP
gujaf-418	63	27	edo	edo	PROPN
gujaf-418	63	28	state	state	NOUN
gujaf-418	63	29	.	.	PUNCT
gujaf-418	64	1	control	control	NOUN
gujaf-418	64	2	activities	activity	NOUN
gujaf-418	64	3	and	and	CCONJ
gujaf-418	64	4	revenue	revenue	NOUN
gujaf-418	64	5	leakage	leakage	NOUN
gujaf-418	64	6	control	control	NOUN
gujaf-418	64	7	activities	activity	NOUN
gujaf-418	64	8	such	such	ADJ
gujaf-418	64	9	as	as	ADP
gujaf-418	64	10	segregation	segregation	NOUN
gujaf-418	64	11	of	of	ADP
gujaf-418	64	12	duties	duty	NOUN
gujaf-418	64	13	,	,	PUNCT
gujaf-418	64	14	reconciliations	reconciliation	NOUN
gujaf-418	64	15	,	,	PUNCT
gujaf-418	64	16	and	and	CCONJ
gujaf-418	64	17	automated	automate	VERB
gujaf-418	64	18	workflows	workflow	NOUN
gujaf-418	64	19	are	be	AUX
gujaf-418	64	20	essential	essential	ADJ
gujaf-418	64	21	for	for	ADP
gujaf-418	64	22	preventing	prevent	VERB
gujaf-418	64	23	revenue	revenue	NOUN
gujaf-418	64	24	leakage	leakage	NOUN
gujaf-418	64	25	.	.	PUNCT
gujaf-418	65	1	automated	automate	VERB
gujaf-418	65	2	control	control	NOUN
gujaf-418	65	3	systems	system	NOUN
gujaf-418	65	4	and	and	CCONJ
gujaf-418	65	5	information	information	NOUN
gujaf-418	65	6	controls	control	NOUN
gujaf-418	65	7	are	be	AUX
gujaf-418	65	8	crucial	crucial	ADJ
gujaf-418	65	9	for	for	ADP
gujaf-418	65	10	preventing	prevent	VERB
gujaf-418	65	11	revenue	revenue	NOUN
gujaf-418	65	12	leakage	leakage	NOUN
gujaf-418	65	13	(	(	PUNCT
gujaf-418	65	14	richards	richard	NOUN
gujaf-418	65	15	et	et	PROPN
gujaf-418	65	16	al	al	PROPN
gujaf-418	65	17	.	.	PROPN
gujaf-418	65	18	,	,	PUNCT
gujaf-418	65	19	2010	2010	NUM
gujaf-418	65	20	)	)	PUNCT
gujaf-418	65	21	.	.	PUNCT
gujaf-418	66	1	studies	study	NOUN
gujaf-418	66	2	have	have	AUX
gujaf-418	66	3	shown	show	VERB
gujaf-418	66	4	that	that	SCONJ
gujaf-418	66	5	implementing	implement	VERB
gujaf-418	66	6	effective	effective	ADJ
gujaf-418	66	7	internal	internal	ADJ
gujaf-418	66	8	control	control	NOUN
gujaf-418	66	9	systems	system	NOUN
gujaf-418	66	10	,	,	PUNCT
gujaf-418	66	11	including	include	VERB
gujaf-418	66	12	control	control	NOUN
gujaf-418	66	13	activities	activity	NOUN
gujaf-418	66	14	,	,	PUNCT
gujaf-418	66	15	has	have	VERB
gujaf-418	66	16	a	a	DET
gujaf-418	66	17	positive	positive	ADJ
gujaf-418	66	18	impact	impact	NOUN
gujaf-418	66	19	on	on	ADP
gujaf-418	66	20	revenue	revenue	NOUN
gujaf-418	66	21	collection	collection	NOUN
gujaf-418	66	22	(	(	PUNCT
gujaf-418	66	23	kipkurui	kipkurui	PROPN
gujaf-418	66	24	&	&	CCONJ
gujaf-418	66	25	makori	makori	PROPN
gujaf-418	66	26	,	,	PUNCT
gujaf-418	66	27	2023	2023	NUM
gujaf-418	66	28	;	;	PUNCT
gujaf-418	66	29	elekwa	elekwa	PROPN
gujaf-418	66	30	&	&	CCONJ
gujaf-418	66	31	okechukwu	okechukwu	NOUN
gujaf-418	66	32	,	,	PUNCT
gujaf-418	66	33	2014	2014	NUM
gujaf-418	66	34	)	)	PUNCT
gujaf-418	66	35	.	.	PUNCT
gujaf-418	67	1	the	the	DET
gujaf-418	67	2	committee	committee	NOUN
gujaf-418	67	3	of	of	ADP
gujaf-418	67	4	sponsoring	sponsor	VERB
gujaf-418	67	5	organizations	organization	NOUN
gujaf-418	67	6	(	(	PUNCT
gujaf-418	67	7	coso	coso	NOUN
gujaf-418	67	8	)	)	PUNCT
gujaf-418	67	9	preventative	preventative	ADJ
gujaf-418	67	10	control	control	NOUN
gujaf-418	67	11	operations	operation	NOUN
gujaf-418	67	12	have	have	AUX
gujaf-418	67	13	been	be	AUX
gujaf-418	67	14	found	find	VERB
gujaf-418	67	15	to	to	PART
gujaf-418	67	16	influence	influence	VERB
gujaf-418	67	17	revenue	revenue	NOUN
gujaf-418	67	18	mobilization	mobilization	NOUN
gujaf-418	67	19	in	in	ADP
gujaf-418	67	20	ugandan	ugandan	PROPN
gujaf-418	67	21	,	,	PUNCT
gujaf-418	67	22	with	with	ADP
gujaf-418	67	23	control	control	NOUN
gujaf-418	67	24	activities	activity	NOUN
gujaf-418	67	25	such	such	ADJ
gujaf-418	67	26	as	as	ADP
gujaf-418	67	27	guidelines	guideline	NOUN
gujaf-418	67	28	,	,	PUNCT
gujaf-418	67	29	segregated	segregated	ADJ
gujaf-418	67	30	duties	duty	NOUN
gujaf-418	67	31	,	,	PUNCT
gujaf-418	67	32	contributing	contribute	VERB
gujaf-418	67	33	to	to	ADP
gujaf-418	67	34	desired	desire	VERB
gujaf-418	67	35	revenue	revenue	NOUN
gujaf-418	67	36	achievement	achievement	NOUN
gujaf-418	67	37	(	(	PUNCT
gujaf-418	67	38	nantunda	nantunda	NOUN
gujaf-418	67	39	et	et	PROPN
gujaf-418	67	40	al	al	PROPN
gujaf-418	67	41	.	.	PROPN
gujaf-418	67	42	,	,	PUNCT
gujaf-418	67	43	2020	2020	NUM
gujaf-418	67	44	)	)	PUNCT
gujaf-418	67	45	.	.	PUNCT
gujaf-418	68	1	key	key	ADJ
gujaf-418	68	2	recommendations	recommendation	NOUN
gujaf-418	68	3	for	for	ADP
gujaf-418	68	4	improving	improve	VERB
gujaf-418	68	5	control	control	NOUN
gujaf-418	68	6	activities	activity	NOUN
gujaf-418	68	7	include	include	VERB
gujaf-418	68	8	enhancing	enhance	VERB
gujaf-418	68	9	reconciliation	reconciliation	NOUN
gujaf-418	68	10	processes	process	NOUN
gujaf-418	68	11	,	,	PUNCT
gujaf-418	68	12	adopting	adopt	VERB
gujaf-418	68	13	information	information	NOUN
gujaf-418	68	14	accounting	accounting	NOUN
gujaf-418	68	15	systems	system	NOUN
gujaf-418	68	16	,	,	PUNCT
gujaf-418	68	17	and	and	CCONJ
gujaf-418	68	18	conducting	conduct	VERB
gujaf-418	68	19	regular	regular	ADJ
gujaf-418	68	20	risk	risk	NOUN
gujaf-418	68	21	assessments	assessment	NOUN
gujaf-418	68	22	to	to	PART
gujaf-418	68	23	eliminate	eliminate	VERB
gujaf-418	68	24	systemic	systemic	ADJ
gujaf-418	68	25	risks	risk	NOUN
gujaf-418	68	26	(	(	PUNCT
gujaf-418	68	27	kipkurui	kipkurui	PROPN
gujaf-418	68	28	&	&	CCONJ
gujaf-418	68	29	makori	makori	PROPN
gujaf-418	68	30	,	,	PUNCT
gujaf-418	68	31	2023	2023	NUM
gujaf-418	68	32	;	;	PUNCT
gujaf-418	68	33	aravamuthan	aravamuthan	ADV
gujaf-418	68	34	,	,	PUNCT
gujaf-418	68	35	2021	2021	NUM
gujaf-418	68	36	)	)	PUNCT
gujaf-418	68	37	.	.	PUNCT
gujaf-418	69	1	these	these	DET
gujaf-418	69	2	studies	study	NOUN
gujaf-418	69	3	emphasize	emphasize	VERB
gujaf-418	69	4	the	the	DET
gujaf-418	69	5	importance	importance	NOUN
gujaf-418	69	6	of	of	ADP
gujaf-418	69	7	automated	automate	VERB
gujaf-418	69	8	continuous	continuous	ADJ
gujaf-418	69	9	controls	control	NOUN
gujaf-418	69	10	to	to	PART
gujaf-418	69	11	combat	combat	VERB
gujaf-418	69	12	revenue	revenue	NOUN
gujaf-418	69	13	leakage	leakage	NOUN
gujaf-418	69	14	effectively	effectively	ADV
gujaf-418	69	15	in	in	ADP
gujaf-418	69	16	the	the	DET
gujaf-418	69	17	telecommunications	telecommunication	NOUN
gujaf-418	69	18	and	and	CCONJ
gujaf-418	69	19	utility	utility	NOUN
gujaf-418	69	20	industries	industry	NOUN
gujaf-418	69	21	.	.	PUNCT
gujaf-418	70	1	based	base	VERB
gujaf-418	70	2	on	on	ADP
gujaf-418	70	3	these	these	DET
gujaf-418	70	4	extant	extant	ADJ
gujaf-418	70	5	literatures	literature	NOUN
gujaf-418	70	6	,	,	PUNCT
gujaf-418	70	7	the	the	DET
gujaf-418	70	8	third	third	ADJ
gujaf-418	70	9	hypothesis	hypothesis	NOUN
gujaf-418	70	10	is	be	AUX
gujaf-418	70	11	:	:	PUNCT
gujaf-418	70	12	ho3	ho3	NOUN
gujaf-418	70	13	:	:	PUNCT
gujaf-418	70	14	there	there	PRON
gujaf-418	70	15	is	be	VERB
gujaf-418	70	16	no	no	DET
gujaf-418	70	17	significant	significant	ADJ
gujaf-418	70	18	relationship	relationship	NOUN
gujaf-418	70	19	between	between	ADP
gujaf-418	70	20	control	control	NOUN
gujaf-418	70	21	activities	activity	NOUN
gujaf-418	70	22	and	and	CCONJ
gujaf-418	70	23	revenue	revenue	NOUN
gujaf-418	70	24	leakage	leakage	NOUN
gujaf-418	70	25	in	in	ADP
gujaf-418	70	26	financial	financial	ADJ
gujaf-418	70	27	companies	company	NOUN
gujaf-418	70	28	in	in	ADP
gujaf-418	70	29	edo	edo	PROPN
gujaf-418	70	30	state	state	NOUN
gujaf-418	70	31	.	.	PUNCT
gujaf-418	71	1	information	information	NOUN
gujaf-418	71	2	communication	communication	NOUN
gujaf-418	71	3	and	and	CCONJ
gujaf-418	71	4	revenue	revenue	NOUN
gujaf-418	71	5	leakage	leakage	NOUN
gujaf-418	71	6	information	information	NOUN
gujaf-418	71	7	and	and	CCONJ
gujaf-418	71	8	communication	communication	NOUN
gujaf-418	71	9	technologies	technology	NOUN
gujaf-418	71	10	(	(	PUNCT
gujaf-418	71	11	ict	ict	PROPN
gujaf-418	71	12	)	)	PUNCT
gujaf-418	71	13	have	have	AUX
gujaf-418	71	14	significantly	significantly	ADV
gujaf-418	71	15	impacted	impact	VERB
gujaf-418	71	16	revenue	revenue	NOUN
gujaf-418	71	17	collection	collection	NOUN
gujaf-418	71	18	and	and	CCONJ
gujaf-418	71	19	tax	tax	NOUN
gujaf-418	71	20	administration	administration	NOUN
gujaf-418	71	21	in	in	ADP
gujaf-418	71	22	various	various	ADJ
gujaf-418	71	23	countries	country	NOUN
gujaf-418	71	24	.	.	PUNCT
gujaf-418	72	1	in	in	ADP
gujaf-418	72	2	nigeria	nigeria	PROPN
gujaf-418	72	3	,	,	PUNCT
gujaf-418	72	4	ict	ict	NOUN
gujaf-418	72	5	implementation	implementation	NOUN
gujaf-418	72	6	has	have	AUX
gujaf-418	72	7	increased	increase	VERB
gujaf-418	72	8	government	government	NOUN
gujaf-418	72	9	revenue	revenue	NOUN
gujaf-418	72	10	through	through	ADP
gujaf-418	72	11	systems	system	NOUN
gujaf-418	72	12	like	like	ADP
gujaf-418	72	13	ippis	ippis	NOUN
gujaf-418	72	14	and	and	CCONJ
gujaf-418	72	15	tsa	tsa	NOUN
gujaf-418	72	16	,	,	PUNCT
gujaf-418	72	17	though	though	SCONJ
gujaf-418	72	18	challenges	challenge	NOUN
gujaf-418	72	19	such	such	ADJ
gujaf-418	72	20	as	as	ADP
gujaf-418	72	21	infrastructure	infrastructure	NOUN
gujaf-418	72	22	gaps	gap	NOUN
gujaf-418	72	23	and	and	CCONJ
gujaf-418	72	24	resistance	resistance	NOUN
gujaf-418	72	25	from	from	ADP
gujaf-418	72	26	officials	official	NOUN
gujaf-418	72	27	persist	persist	VERB
gujaf-418	72	28	(	(	PUNCT
gujaf-418	72	29	abdulkareem	abdulkareem	NOUN
gujaf-418	72	30	,	,	PUNCT
gujaf-418	72	31	et	et	PROPN
gujaf-418	72	32	al	al	PROPN
gujaf-418	72	33	.	.	PROPN
gujaf-418	72	34	,	,	PUNCT
gujaf-418	72	35	2021	2021	NUM
gujaf-418	72	36	)	)	PUNCT
gujaf-418	72	37	.	.	PUNCT
gujaf-418	73	1	ict	ict	PROPN
gujaf-418	73	2	has	have	AUX
gujaf-418	73	3	improved	improve	VERB
gujaf-418	73	4	tax	tax	NOUN
gujaf-418	73	5	administration	administration	NOUN
gujaf-418	73	6	accuracy	accuracy	NOUN
gujaf-418	73	7	,	,	PUNCT
gujaf-418	73	8	reduced	reduce	VERB
gujaf-418	73	9	leakages	leakage	NOUN
gujaf-418	73	10	,	,	PUNCT
gujaf-418	73	11	and	and	CCONJ
gujaf-418	73	12	made	make	VERB
gujaf-418	73	13	tax	tax	NOUN
gujaf-418	73	14	evasion	evasion	NOUN
gujaf-418	73	15	more	more	ADV
gujaf-418	73	16	difficult	difficult	ADJ
gujaf-418	73	17	(	(	PUNCT
gujaf-418	73	18	oseni	oseni	ADJ
gujaf-418	73	19	,	,	PUNCT
gujaf-418	73	20	2016	2016	NUM
gujaf-418	73	21	)	)	PUNCT
gujaf-418	73	22	.	.	PUNCT
gujaf-418	74	1	the	the	DET
gujaf-418	74	2	integration	integration	NOUN
gujaf-418	74	3	of	of	ADP
gujaf-418	74	4	ict	ict	PROPN
gujaf-418	74	5	in	in	ADP
gujaf-418	74	6	nigerian	nigerian	ADJ
gujaf-418	74	7	tax	tax	NOUN
gujaf-418	74	8	administration	administration	NOUN
gujaf-418	74	9	has	have	AUX
gujaf-418	74	10	enabled	enable	VERB
gujaf-418	74	11	e	e	NOUN
gujaf-418	74	12	-	-	NOUN
gujaf-418	74	13	filing	filing	NOUN
gujaf-418	74	14	,	,	PUNCT
gujaf-418	74	15	eassessment	eassessment	NOUN
gujaf-418	74	16	,	,	PUNCT
gujaf-418	74	17	and	and	CCONJ
gujaf-418	74	18	e	e	NOUN
gujaf-418	74	19	-	-	NOUN
gujaf-418	74	20	auditing	auditing	NOUN
gujaf-418	74	21	,	,	PUNCT
gujaf-418	74	22	enhancing	enhance	VERB
gujaf-418	74	23	revenue	revenue	NOUN
gujaf-418	74	24	generation	generation	NOUN
gujaf-418	74	25	and	and	CCONJ
gujaf-418	74	26	management	management	NOUN
gujaf-418	74	27	of	of	ADP
gujaf-418	74	28	revenue	revenue	NOUN
gujaf-418	74	29	loss	loss	NOUN
gujaf-418	74	30	(	(	PUNCT
gujaf-418	74	31	agbo	agbo	ADJ
gujaf-418	74	32	,	,	PUNCT
gujaf-418	74	33	2022	2022	NUM
gujaf-418	74	34	)	)	PUNCT
gujaf-418	74	35	.	.	PUNCT
gujaf-418	75	1	the	the	DET
gujaf-418	75	2	fourth	fourth	ADJ
gujaf-418	75	3	hypothesis	hypothesis	NOUN
gujaf-418	75	4	is	be	AUX
gujaf-418	75	5	:	:	PUNCT
gujaf-418	75	6	ho4	ho4	NOUN
gujaf-418	75	7	:	:	PUNCT
gujaf-418	75	8	there	there	PRON
gujaf-418	75	9	is	be	VERB
gujaf-418	75	10	no	no	DET
gujaf-418	75	11	significant	significant	ADJ
gujaf-418	75	12	relationship	relationship	NOUN
gujaf-418	75	13	between	between	ADP
gujaf-418	75	14	information	information	NOUN
gujaf-418	75	15	-	-	PUNCT
gujaf-418	75	16	communication	communication	NOUN
gujaf-418	75	17	and	and	CCONJ
gujaf-418	75	18	revenue	revenue	NOUN
gujaf-418	75	19	leakage	leakage	NOUN
gujaf-418	75	20	in	in	ADP
gujaf-418	75	21	financial	financial	ADJ
gujaf-418	75	22	companies	company	NOUN
gujaf-418	75	23	in	in	ADP
gujaf-418	75	24	edo	edo	PROPN
gujaf-418	75	25	state	state	NOUN
gujaf-418	75	26	.	.	PUNCT
gujaf-418	76	1	gusau	gusau	PROPN
gujaf-418	76	2	journal	journal	PROPN
gujaf-418	76	3	of	of	ADP
gujaf-418	76	4	accounting	accounting	NOUN
gujaf-418	76	5	and	and	CCONJ
gujaf-418	76	6	finance	finance	NOUN
gujaf-418	76	7	,	,	PUNCT
gujaf-418	76	8	vol.6	vol.6	PROPN
gujaf-418	76	9	,	,	PUNCT
gujaf-418	76	10	issue	issue	NOUN
gujaf-418	76	11	2	2	NUM
gujaf-418	76	12	,	,	PUNCT
gujaf-418	76	13	april	april	PROPN
gujaf-418	76	14	,	,	PUNCT
gujaf-418	76	15	2025	2025	NUM
gujaf-418	76	16	98	98	NUM
gujaf-418	76	17	monitoring	monitoring	NOUN
gujaf-418	76	18	and	and	CCONJ
gujaf-418	76	19	revenue	revenue	NOUN
gujaf-418	76	20	leakage	leakage	NOUN
gujaf-418	76	21	monitoring	monitoring	NOUN
gujaf-418	76	22	is	be	AUX
gujaf-418	76	23	a	a	DET
gujaf-418	76	24	core	core	NOUN
gujaf-418	76	25	component	component	NOUN
gujaf-418	76	26	of	of	ADP
gujaf-418	76	27	the	the	DET
gujaf-418	76	28	coso	coso	PROPN
gujaf-418	76	29	internal	internal	PROPN
gujaf-418	76	30	control	control	PROPN
gujaf-418	76	31	framework	framework	NOUN
gujaf-418	76	32	,	,	PUNCT
gujaf-418	76	33	designed	design	VERB
gujaf-418	76	34	to	to	PART
gujaf-418	76	35	ensure	ensure	VERB
gujaf-418	76	36	that	that	SCONJ
gujaf-418	76	37	internal	internal	ADJ
gujaf-418	76	38	control	control	NOUN
gujaf-418	76	39	systems	system	NOUN
gujaf-418	76	40	remain	remain	VERB
gujaf-418	76	41	effective	effective	ADJ
gujaf-418	76	42	over	over	ADP
gujaf-418	76	43	time	time	NOUN
gujaf-418	76	44	.	.	PUNCT
gujaf-418	77	1	it	it	PRON
gujaf-418	77	2	involves	involve	VERB
gujaf-418	77	3	both	both	PRON
gujaf-418	77	4	continuous	continuous	ADJ
gujaf-418	77	5	evaluations	evaluation	NOUN
gujaf-418	77	6	and	and	CCONJ
gujaf-418	77	7	periodic	periodic	ADJ
gujaf-418	77	8	assessments	assessment	NOUN
gujaf-418	77	9	aimed	aim	VERB
gujaf-418	77	10	at	at	ADP
gujaf-418	77	11	identifying	identify	VERB
gujaf-418	77	12	deficiencies	deficiency	NOUN
gujaf-418	77	13	and	and	CCONJ
gujaf-418	77	14	implementing	implement	VERB
gujaf-418	77	15	timely	timely	ADV
gujaf-418	77	16	corrective	corrective	ADJ
gujaf-418	77	17	actions	action	NOUN
gujaf-418	77	18	(	(	PUNCT
gujaf-418	77	19	rae	rae	PROPN
gujaf-418	77	20	et	et	PROPN
gujaf-418	77	21	al	al	PROPN
gujaf-418	77	22	.	.	PROPN
gujaf-418	77	23	,	,	PUNCT
gujaf-418	77	24	2017	2017	NUM
gujaf-418	77	25	)	)	PUNCT
gujaf-418	77	26	.	.	PUNCT
gujaf-418	78	1	this	this	DET
gujaf-418	78	2	continuous	continuous	ADJ
gujaf-418	78	3	oversight	oversight	NOUN
gujaf-418	78	4	is	be	AUX
gujaf-418	78	5	essential	essential	ADJ
gujaf-418	78	6	for	for	ADP
gujaf-418	78	7	maintaining	maintain	VERB
gujaf-418	78	8	the	the	DET
gujaf-418	78	9	integrity	integrity	NOUN
gujaf-418	78	10	of	of	ADP
gujaf-418	78	11	financial	financial	ADJ
gujaf-418	78	12	systems	system	NOUN
gujaf-418	78	13	and	and	CCONJ
gujaf-418	78	14	preventing	prevent	VERB
gujaf-418	78	15	operational	operational	ADJ
gujaf-418	78	16	lapses	lapse	NOUN
gujaf-418	78	17	that	that	PRON
gujaf-418	78	18	can	can	AUX
gujaf-418	78	19	lead	lead	VERB
gujaf-418	78	20	to	to	ADP
gujaf-418	78	21	revenue	revenue	NOUN
gujaf-418	78	22	leakage	leakage	NOUN
gujaf-418	78	23	.	.	PUNCT
gujaf-418	79	1	although	although	SCONJ
gujaf-418	79	2	initially	initially	ADV
gujaf-418	79	3	developed	develop	VERB
gujaf-418	79	4	for	for	ADP
gujaf-418	79	5	large	large	ADJ
gujaf-418	79	6	organizations	organization	NOUN
gujaf-418	79	7	,	,	PUNCT
gujaf-418	79	8	the	the	DET
gujaf-418	79	9	coso	coso	NOUN
gujaf-418	79	10	framework	framework	PROPN
gujaf-418	79	11	has	have	AUX
gujaf-418	79	12	evolved	evolve	VERB
gujaf-418	79	13	to	to	PART
gujaf-418	79	14	accommodate	accommodate	VERB
gujaf-418	79	15	smaller	small	ADJ
gujaf-418	79	16	entities	entity	NOUN
gujaf-418	79	17	,	,	PUNCT
gujaf-418	79	18	advocating	advocate	VERB
gujaf-418	79	19	for	for	ADP
gujaf-418	79	20	cost	cost	NOUN
gujaf-418	79	21	-	-	PUNCT
gujaf-418	79	22	effective	effective	ADJ
gujaf-418	79	23	monitoring	monitoring	NOUN
gujaf-418	79	24	practices	practice	NOUN
gujaf-418	79	25	that	that	PRON
gujaf-418	79	26	are	be	AUX
gujaf-418	79	27	integrated	integrate	VERB
gujaf-418	79	28	into	into	ADP
gujaf-418	79	29	routine	routine	ADJ
gujaf-418	79	30	operations	operation	NOUN
gujaf-418	79	31	(	(	PUNCT
gujaf-418	79	32	rittenberg	rittenberg	PROPN
gujaf-418	79	33	et	et	PROPN
gujaf-418	79	34	al	al	PROPN
gujaf-418	79	35	.	.	PROPN
gujaf-418	79	36	,	,	PUNCT
gujaf-418	79	37	2007	2007	NUM
gujaf-418	79	38	)	)	PUNCT
gujaf-418	79	39	.	.	PUNCT
gujaf-418	80	1	internal	internal	ADJ
gujaf-418	80	2	auditors	auditor	NOUN
gujaf-418	80	3	play	play	VERB
gujaf-418	80	4	a	a	DET
gujaf-418	80	5	pivotal	pivotal	ADJ
gujaf-418	80	6	role	role	NOUN
gujaf-418	80	7	in	in	ADP
gujaf-418	80	8	this	this	DET
gujaf-418	80	9	process	process	NOUN
gujaf-418	80	10	,	,	PUNCT
gujaf-418	80	11	acting	act	VERB
gujaf-418	80	12	on	on	ADP
gujaf-418	80	13	behalf	behalf	NOUN
gujaf-418	80	14	of	of	ADP
gujaf-418	80	15	management	management	NOUN
gujaf-418	80	16	and	and	CCONJ
gujaf-418	80	17	boards	board	NOUN
gujaf-418	80	18	of	of	ADP
gujaf-418	80	19	directors	director	NOUN
gujaf-418	80	20	to	to	PART
gujaf-418	80	21	evaluate	evaluate	VERB
gujaf-418	80	22	and	and	CCONJ
gujaf-418	80	23	confirm	confirm	VERB
gujaf-418	80	24	that	that	SCONJ
gujaf-418	80	25	internal	internal	ADJ
gujaf-418	80	26	control	control	NOUN
gujaf-418	80	27	components	component	NOUN
gujaf-418	80	28	including	include	VERB
gujaf-418	80	29	monitoring	monitor	VERB
gujaf-418	80	30	function	function	NOUN
gujaf-418	80	31	effectively	effectively	ADV
gujaf-418	80	32	and	and	CCONJ
gujaf-418	80	33	contribute	contribute	VERB
gujaf-418	80	34	to	to	ADP
gujaf-418	80	35	financial	financial	ADJ
gujaf-418	80	36	accountability	accountability	NOUN
gujaf-418	80	37	(	(	PUNCT
gujaf-418	80	38	fourie	fourie	PROPN
gujaf-418	80	39	&	&	CCONJ
gujaf-418	80	40	ackermann	ackermann	PROPN
gujaf-418	80	41	,	,	PUNCT
gujaf-418	80	42	2013	2013	NUM
gujaf-418	80	43	)	)	PUNCT
gujaf-418	80	44	.	.	PUNCT
gujaf-418	81	1	empirical	empirical	ADJ
gujaf-418	81	2	studies	study	NOUN
gujaf-418	81	3	affirm	affirm	VERB
gujaf-418	81	4	that	that	SCONJ
gujaf-418	81	5	strong	strong	ADJ
gujaf-418	81	6	monitoring	monitoring	NOUN
gujaf-418	81	7	mechanisms	mechanism	NOUN
gujaf-418	81	8	significantly	significantly	ADV
gujaf-418	81	9	mitigate	mitigate	VERB
gujaf-418	81	10	revenue	revenue	NOUN
gujaf-418	81	11	leakage	leakage	NOUN
gujaf-418	81	12	.	.	PUNCT
gujaf-418	82	1	forkuo	forkuo	PROPN
gujaf-418	82	2	(	(	PUNCT
gujaf-418	82	3	2018	2018	NUM
gujaf-418	82	4	)	)	PUNCT
gujaf-418	82	5	emphasizes	emphasize	VERB
gujaf-418	82	6	the	the	DET
gujaf-418	82	7	role	role	NOUN
gujaf-418	82	8	of	of	ADP
gujaf-418	82	9	technology	technology	NOUN
gujaf-418	82	10	-	-	PUNCT
gujaf-418	82	11	driven	drive	VERB
gujaf-418	82	12	tools	tool	NOUN
gujaf-418	82	13	such	such	ADJ
gujaf-418	82	14	as	as	ADP
gujaf-418	82	15	revenue	revenue	NOUN
gujaf-418	82	16	management	management	NOUN
gujaf-418	82	17	software	software	NOUN
gujaf-418	82	18	,	,	PUNCT
gujaf-418	82	19	real	real	ADJ
gujaf-418	82	20	-	-	PUNCT
gujaf-418	82	21	time	time	NOUN
gujaf-418	82	22	tracking	tracking	NOUN
gujaf-418	82	23	systems	system	NOUN
gujaf-418	82	24	,	,	PUNCT
gujaf-418	82	25	and	and	CCONJ
gujaf-418	82	26	accurate	accurate	ADJ
gujaf-418	82	27	bookkeeping	bookkeeping	NOUN
gujaf-418	82	28	in	in	ADP
gujaf-418	82	29	enabling	enable	VERB
gujaf-418	82	30	organizations	organization	NOUN
gujaf-418	82	31	to	to	PART
gujaf-418	82	32	detect	detect	VERB
gujaf-418	82	33	irregularities	irregularity	NOUN
gujaf-418	82	34	early	early	ADV
gujaf-418	82	35	and	and	CCONJ
gujaf-418	82	36	respond	respond	VERB
gujaf-418	82	37	proactively	proactively	ADV
gujaf-418	82	38	.	.	PUNCT
gujaf-418	83	1	these	these	DET
gujaf-418	83	2	digital	digital	ADJ
gujaf-418	83	3	tools	tool	NOUN
gujaf-418	83	4	offer	offer	VERB
gujaf-418	83	5	transparency	transparency	NOUN
gujaf-418	83	6	,	,	PUNCT
gujaf-418	83	7	improve	improve	VERB
gujaf-418	83	8	data	data	NOUN
gujaf-418	83	9	integrity	integrity	NOUN
gujaf-418	83	10	,	,	PUNCT
gujaf-418	83	11	and	and	CCONJ
gujaf-418	83	12	strengthen	strengthen	VERB
gujaf-418	83	13	oversight	oversight	NOUN
gujaf-418	83	14	functions	function	NOUN
gujaf-418	83	15	,	,	PUNCT
gujaf-418	83	16	thereby	thereby	ADV
gujaf-418	83	17	reducing	reduce	VERB
gujaf-418	83	18	opportunities	opportunity	NOUN
gujaf-418	83	19	for	for	ADP
gujaf-418	83	20	undetected	undetected	ADJ
gujaf-418	83	21	financial	financial	ADJ
gujaf-418	83	22	loss	loss	NOUN
gujaf-418	83	23	.	.	PUNCT
gujaf-418	84	1	otieno	otieno	PROPN
gujaf-418	84	2	&	&	CCONJ
gujaf-418	84	3	mutundu	mutundu	PROPN
gujaf-418	84	4	(	(	PUNCT
gujaf-418	84	5	2024	2024	NUM
gujaf-418	84	6	)	)	PUNCT
gujaf-418	84	7	highlight	highlight	VERB
gujaf-418	84	8	the	the	DET
gujaf-418	84	9	use	use	NOUN
gujaf-418	84	10	of	of	ADP
gujaf-418	84	11	diverse	diverse	ADJ
gujaf-418	84	12	monitoring	monitoring	NOUN
gujaf-418	84	13	instruments	instrument	NOUN
gujaf-418	84	14	such	such	ADJ
gujaf-418	84	15	as	as	ADP
gujaf-418	84	16	audits	audits	NOUN
gujaf-418	84	17	,	,	PUNCT
gujaf-418	84	18	inspections	inspection	NOUN
gujaf-418	84	19	,	,	PUNCT
gujaf-418	84	20	performance	performance	NOUN
gujaf-418	84	21	indices	index	NOUN
gujaf-418	84	22	,	,	PUNCT
gujaf-418	84	23	and	and	CCONJ
gujaf-418	84	24	oversight	oversight	NOUN
gujaf-418	84	25	reports	report	NOUN
gujaf-418	84	26	as	as	ADP
gujaf-418	84	27	critical	critical	ADJ
gujaf-418	84	28	to	to	ADP
gujaf-418	84	29	identifying	identify	VERB
gujaf-418	84	30	inefficiencies	inefficiency	NOUN
gujaf-418	84	31	and	and	CCONJ
gujaf-418	84	32	initiating	initiate	VERB
gujaf-418	84	33	corrective	corrective	ADJ
gujaf-418	84	34	interventions	intervention	NOUN
gujaf-418	84	35	.	.	PUNCT
gujaf-418	85	1	when	when	SCONJ
gujaf-418	85	2	such	such	ADJ
gujaf-418	85	3	mechanisms	mechanism	NOUN
gujaf-418	85	4	are	be	AUX
gujaf-418	85	5	embedded	embed	VERB
gujaf-418	85	6	into	into	ADP
gujaf-418	85	7	the	the	DET
gujaf-418	85	8	internal	internal	ADJ
gujaf-418	85	9	control	control	NOUN
gujaf-418	85	10	structure	structure	NOUN
gujaf-418	85	11	,	,	PUNCT
gujaf-418	85	12	they	they	PRON
gujaf-418	85	13	provide	provide	VERB
gujaf-418	85	14	early	early	ADJ
gujaf-418	85	15	warning	warning	NOUN
gujaf-418	85	16	signals	signal	NOUN
gujaf-418	85	17	and	and	CCONJ
gujaf-418	85	18	foster	foster	ADJ
gujaf-418	85	19	institutional	institutional	ADJ
gujaf-418	85	20	accountability	accountability	NOUN
gujaf-418	85	21	,	,	PUNCT
gujaf-418	85	22	both	both	PRON
gujaf-418	85	23	of	of	ADP
gujaf-418	85	24	which	which	PRON
gujaf-418	85	25	are	be	AUX
gujaf-418	85	26	essential	essential	ADJ
gujaf-418	85	27	for	for	ADP
gujaf-418	85	28	preventing	prevent	VERB
gujaf-418	85	29	revenue	revenue	NOUN
gujaf-418	85	30	leakage	leakage	NOUN
gujaf-418	85	31	.	.	PUNCT
gujaf-418	86	1	collectively	collectively	ADV
gujaf-418	86	2	,	,	PUNCT
gujaf-418	86	3	these	these	DET
gujaf-418	86	4	studies	study	NOUN
gujaf-418	86	5	demonstrate	demonstrate	VERB
gujaf-418	86	6	that	that	SCONJ
gujaf-418	86	7	monitoring	monitoring	NOUN
gujaf-418	86	8	is	be	AUX
gujaf-418	86	9	not	not	PART
gujaf-418	86	10	merely	merely	ADV
gujaf-418	86	11	a	a	DET
gujaf-418	86	12	supportive	supportive	ADJ
gujaf-418	86	13	function	function	NOUN
gujaf-418	86	14	,	,	PUNCT
gujaf-418	86	15	but	but	CCONJ
gujaf-418	86	16	a	a	DET
gujaf-418	86	17	strategic	strategic	ADJ
gujaf-418	86	18	control	control	NOUN
gujaf-418	86	19	activity	activity	NOUN
gujaf-418	86	20	central	central	ADJ
gujaf-418	86	21	to	to	ADP
gujaf-418	86	22	sustaining	sustain	VERB
gujaf-418	86	23	financial	financial	ADJ
gujaf-418	86	24	integrity	integrity	NOUN
gujaf-418	86	25	.	.	PUNCT
gujaf-418	87	1	in	in	ADP
gujaf-418	87	2	financial	financial	ADJ
gujaf-418	87	3	institutions	institution	NOUN
gujaf-418	87	4	especially	especially	ADV
gujaf-418	87	5	in	in	ADP
gujaf-418	87	6	dynamic	dynamic	ADJ
gujaf-418	87	7	environments	environment	NOUN
gujaf-418	87	8	like	like	ADP
gujaf-418	87	9	edo	edo	PROPN
gujaf-418	87	10	state	state	NOUN
gujaf-418	87	11	where	where	SCONJ
gujaf-418	87	12	funds	fund	NOUN
gujaf-418	87	13	circulate	circulate	VERB
gujaf-418	87	14	rapidly	rapidly	ADV
gujaf-418	87	15	and	and	CCONJ
gujaf-418	87	16	compliance	compliance	NOUN
gujaf-418	87	17	expectations	expectation	NOUN
gujaf-418	87	18	are	be	AUX
gujaf-418	87	19	high	high	ADJ
gujaf-418	87	20	effective	effective	ADJ
gujaf-418	87	21	monitoring	monitoring	NOUN
gujaf-418	87	22	aligned	align	VERB
gujaf-418	87	23	with	with	ADP
gujaf-418	87	24	the	the	DET
gujaf-418	87	25	coso	coso	NOUN
gujaf-418	87	26	framework	framework	NOUN
gujaf-418	87	27	is	be	AUX
gujaf-418	87	28	indispensable	indispensable	ADJ
gujaf-418	87	29	for	for	ADP
gujaf-418	87	30	detecting	detect	VERB
gujaf-418	87	31	gaps	gap	NOUN
gujaf-418	87	32	,	,	PUNCT
gujaf-418	87	33	enforcing	enforce	VERB
gujaf-418	87	34	control	control	NOUN
gujaf-418	87	35	standards	standard	NOUN
gujaf-418	87	36	,	,	PUNCT
gujaf-418	87	37	and	and	CCONJ
gujaf-418	87	38	safeguarding	safeguard	VERB
gujaf-418	87	39	revenue	revenue	NOUN
gujaf-418	87	40	.	.	PUNCT
gujaf-418	88	1	ho5	ho5	NOUN
gujaf-418	88	2	:	:	PUNCT
gujaf-418	88	3	there	there	PRON
gujaf-418	88	4	is	be	VERB
gujaf-418	88	5	no	no	DET
gujaf-418	88	6	significant	significant	ADJ
gujaf-418	88	7	relationship	relationship	NOUN
gujaf-418	88	8	between	between	ADP
gujaf-418	88	9	monitoring	monitoring	NOUN
gujaf-418	88	10	and	and	CCONJ
gujaf-418	88	11	revenue	revenue	NOUN
gujaf-418	88	12	leakage	leakage	NOUN
gujaf-418	88	13	in	in	ADP
gujaf-418	88	14	financial	financial	ADJ
gujaf-418	88	15	companies	company	NOUN
gujaf-418	88	16	in	in	ADP
gujaf-418	88	17	edo	edo	PROPN
gujaf-418	88	18	state	state	NOUN
gujaf-418	88	19	.	.	PUNCT
gujaf-418	89	1	3.0	3.0	NUM
gujaf-418	89	2	methodology	methodology	NOUN
gujaf-418	89	3	this	this	DET
gujaf-418	89	4	study	study	NOUN
gujaf-418	89	5	employs	employ	VERB
gujaf-418	89	6	an	an	DET
gujaf-418	89	7	explanatory	explanatory	ADJ
gujaf-418	89	8	research	research	NOUN
gujaf-418	89	9	design	design	NOUN
gujaf-418	89	10	to	to	PART
gujaf-418	89	11	examine	examine	VERB
gujaf-418	89	12	the	the	DET
gujaf-418	89	13	relationship	relationship	NOUN
gujaf-418	89	14	between	between	ADP
gujaf-418	89	15	internal	internal	ADJ
gujaf-418	89	16	control	control	NOUN
gujaf-418	89	17	components	component	NOUN
gujaf-418	89	18	and	and	CCONJ
gujaf-418	89	19	revenue	revenue	NOUN
gujaf-418	89	20	leakage	leakage	NOUN
gujaf-418	89	21	in	in	ADP
gujaf-418	89	22	financial	financial	ADJ
gujaf-418	89	23	companies	company	NOUN
gujaf-418	89	24	within	within	ADP
gujaf-418	89	25	edo	edo	PROPN
gujaf-418	89	26	state	state	NOUN
gujaf-418	89	27	.	.	PUNCT
gujaf-418	90	1	this	this	DET
gujaf-418	90	2	approach	approach	NOUN
gujaf-418	90	3	allows	allow	VERB
gujaf-418	90	4	for	for	ADP
gujaf-418	90	5	the	the	DET
gujaf-418	90	6	collection	collection	NOUN
gujaf-418	90	7	of	of	ADP
gujaf-418	90	8	measurable	measurable	ADJ
gujaf-418	90	9	data	datum	NOUN
gujaf-418	90	10	as	as	SCONJ
gujaf-418	90	11	regards	regard	VERB
gujaf-418	90	12	the	the	DET
gujaf-418	90	13	topic	topic	NOUN
gujaf-418	90	14	under	under	ADP
gujaf-418	90	15	study	study	NOUN
gujaf-418	90	16	.	.	PUNCT
gujaf-418	91	1	data	datum	NOUN
gujaf-418	91	2	was	be	AUX
gujaf-418	91	3	collected	collect	VERB
gujaf-418	91	4	through	through	ADP
gujaf-418	91	5	the	the	DET
gujaf-418	91	6	administration	administration	NOUN
gujaf-418	91	7	of	of	ADP
gujaf-418	91	8	a	a	DET
gujaf-418	91	9	well	well	ADV
gujaf-418	91	10	-	-	PUNCT
gujaf-418	91	11	structured	structure	VERB
gujaf-418	91	12	close	close	ADV
gujaf-418	91	13	-	-	PUNCT
gujaf-418	91	14	ended	end	VERB
gujaf-418	91	15	questionnaire	questionnaire	NOUN
gujaf-418	91	16	on	on	ADP
gujaf-418	91	17	the	the	DET
gujaf-418	91	18	five	five	NUM
gujaf-418	91	19	internal	internal	ADJ
gujaf-418	91	20	control	control	NOUN
gujaf-418	91	21	components	component	NOUN
gujaf-418	91	22	:	:	PUNCT
gujaf-418	91	23	control	control	NOUN
gujaf-418	91	24	environment	environment	PROPN
gujaf-418	91	25	,	,	PUNCT
gujaf-418	91	26	risk	risk	NOUN
gujaf-418	91	27	assessment	assessment	NOUN
gujaf-418	91	28	,	,	PUNCT
gujaf-418	91	29	control	control	NOUN
gujaf-418	91	30	activities	activity	NOUN
gujaf-418	91	31	,	,	PUNCT
gujaf-418	91	32	information	information	NOUN
gujaf-418	91	33	and	and	CCONJ
gujaf-418	91	34	communication	communication	NOUN
gujaf-418	91	35	,	,	PUNCT
gujaf-418	91	36	and	and	CCONJ
gujaf-418	91	37	monitoring	monitoring	NOUN
gujaf-418	91	38	and	and	CCONJ
gujaf-418	91	39	revenue	revenue	NOUN
gujaf-418	91	40	leakage	leakage	NOUN
gujaf-418	91	41	.	.	PUNCT
gujaf-418	92	1	responses	response	NOUN
gujaf-418	92	2	were	be	AUX
gujaf-418	92	3	measured	measure	VERB
gujaf-418	92	4	using	use	VERB
gujaf-418	92	5	a	a	DET
gujaf-418	92	6	5	5	NUM
gujaf-418	92	7	-	-	PUNCT
gujaf-418	92	8	point	point	NOUN
gujaf-418	92	9	likert	likert	ADJ
gujaf-418	92	10	scale	scale	NOUN
gujaf-418	92	11	.	.	PUNCT
gujaf-418	93	1	the	the	DET
gujaf-418	93	2	questionnaire	questionnaire	NOUN
gujaf-418	93	3	was	be	AUX
gujaf-418	93	4	administered	administer	VERB
gujaf-418	93	5	both	both	CCONJ
gujaf-418	93	6	electronically	electronically	ADV
gujaf-418	93	7	and	and	CCONJ
gujaf-418	93	8	in	in	ADP
gujaf-418	93	9	print	print	NOUN
gujaf-418	93	10	.	.	PUNCT
gujaf-418	94	1	to	to	PART
gujaf-418	94	2	ensure	ensure	VERB
gujaf-418	94	3	the	the	DET
gujaf-418	94	4	validity	validity	NOUN
gujaf-418	94	5	and	and	CCONJ
gujaf-418	94	6	reliability	reliability	NOUN
gujaf-418	94	7	of	of	ADP
gujaf-418	94	8	the	the	DET
gujaf-418	94	9	constructs	construct	NOUN
gujaf-418	94	10	based	base	VERB
gujaf-418	94	11	on	on	ADP
gujaf-418	94	12	the	the	DET
gujaf-418	94	13	coso	coso	NOUN
gujaf-418	94	14	framework	framework	PROPN
gujaf-418	94	15	,	,	PUNCT
gujaf-418	94	16	an	an	DET
gujaf-418	94	17	exploratory	exploratory	ADJ
gujaf-418	94	18	factor	factor	NOUN
gujaf-418	94	19	analysis	analysis	NOUN
gujaf-418	94	20	(	(	PUNCT
gujaf-418	94	21	efa	efa	PROPN
gujaf-418	94	22	)	)	PUNCT
gujaf-418	94	23	was	be	AUX
gujaf-418	94	24	performed	perform	VERB
gujaf-418	94	25	on	on	ADP
gujaf-418	94	26	the	the	DET
gujaf-418	94	27	questionnaire	questionnaire	NOUN
gujaf-418	94	28	items	item	NOUN
gujaf-418	94	29	.	.	PUNCT
gujaf-418	95	1	this	this	DET
gujaf-418	95	2	analysis	analysis	NOUN
gujaf-418	95	3	confirmed	confirm	VERB
gujaf-418	95	4	that	that	SCONJ
gujaf-418	95	5	the	the	DET
gujaf-418	95	6	items	item	NOUN
gujaf-418	95	7	appropriately	appropriately	ADV
gujaf-418	95	8	loaded	load	VERB
gujaf-418	95	9	onto	onto	ADP
gujaf-418	95	10	their	their	PRON
gujaf-418	95	11	respective	respective	ADJ
gujaf-418	95	12	factors	factor	NOUN
gujaf-418	95	13	,	,	PUNCT
gujaf-418	95	14	control	control	NOUN
gujaf-418	95	15	environment	environment	NOUN
gujaf-418	95	16	,	,	PUNCT
gujaf-418	95	17	risk	risk	NOUN
gujaf-418	95	18	assessment	assessment	NOUN
gujaf-418	95	19	,	,	PUNCT
gujaf-418	95	20	control	control	NOUN
gujaf-418	95	21	activities	activity	NOUN
gujaf-418	95	22	,	,	PUNCT
gujaf-418	95	23	information	information	NOUN
gujaf-418	95	24	and	and	CCONJ
gujaf-418	95	25	communication	communication	NOUN
gujaf-418	95	26	,	,	PUNCT
gujaf-418	95	27	and	and	CCONJ
gujaf-418	95	28	monitoring	monitoring	NOUN
gujaf-418	95	29	,	,	PUNCT
gujaf-418	95	30	supporting	support	VERB
gujaf-418	95	31	the	the	DET
gujaf-418	95	32	construct	construct	NOUN
gujaf-418	95	33	validity	validity	NOUN
gujaf-418	95	34	of	of	ADP
gujaf-418	95	35	the	the	DET
gujaf-418	95	36	measurement	measurement	NOUN
gujaf-418	95	37	model	model	NOUN
gujaf-418	95	38	.	.	PUNCT
gujaf-418	96	1	the	the	DET
gujaf-418	96	2	factor	factor	NOUN
gujaf-418	96	3	structure	structure	NOUN
gujaf-418	96	4	aligned	align	VERB
gujaf-418	96	5	well	well	ADV
gujaf-418	96	6	with	with	ADP
gujaf-418	96	7	the	the	DET
gujaf-418	96	8	theoretical	theoretical	ADJ
gujaf-418	96	9	expectations	expectation	NOUN
gujaf-418	96	10	,	,	PUNCT
gujaf-418	96	11	providing	provide	VERB
gujaf-418	96	12	confidence	confidence	NOUN
gujaf-418	96	13	that	that	SCONJ
gujaf-418	96	14	the	the	DET
gujaf-418	96	15	instrument	instrument	NOUN
gujaf-418	96	16	gusau	gusau	PROPN
gujaf-418	96	17	journal	journal	PROPN
gujaf-418	96	18	of	of	ADP
gujaf-418	96	19	accounting	accounting	NOUN
gujaf-418	96	20	and	and	CCONJ
gujaf-418	96	21	finance	finance	NOUN
gujaf-418	96	22	,	,	PUNCT
gujaf-418	96	23	vol.6	vol.6	PROPN
gujaf-418	96	24	,	,	PUNCT
gujaf-418	96	25	issue	issue	NOUN
gujaf-418	96	26	2	2	NUM
gujaf-418	96	27	,	,	PUNCT
gujaf-418	96	28	april	april	PROPN
gujaf-418	96	29	,	,	PUNCT
gujaf-418	96	30	2025	2025	NUM
gujaf-418	96	31	99	99	NUM
gujaf-418	96	32	accurately	accurately	ADV
gujaf-418	96	33	captured	capture	VERB
gujaf-418	96	34	the	the	DET
gujaf-418	96	35	intended	intend	VERB
gujaf-418	96	36	dimensions	dimension	NOUN
gujaf-418	96	37	.	.	PUNCT
gujaf-418	97	1	this	this	DET
gujaf-418	97	2	step	step	NOUN
gujaf-418	97	3	was	be	AUX
gujaf-418	97	4	essential	essential	ADJ
gujaf-418	97	5	in	in	ADP
gujaf-418	97	6	establishing	establish	VERB
gujaf-418	97	7	the	the	DET
gujaf-418	97	8	soundness	soundness	NOUN
gujaf-418	97	9	of	of	ADP
gujaf-418	97	10	the	the	DET
gujaf-418	97	11	measurement	measurement	NOUN
gujaf-418	97	12	before	before	ADP
gujaf-418	97	13	proceeding	proceed	VERB
gujaf-418	97	14	with	with	ADP
gujaf-418	97	15	further	further	ADJ
gujaf-418	97	16	analysis	analysis	NOUN
gujaf-418	97	17	.	.	PUNCT
gujaf-418	98	1	the	the	DET
gujaf-418	98	2	population	population	NOUN
gujaf-418	98	3	for	for	ADP
gujaf-418	98	4	this	this	DET
gujaf-418	98	5	study	study	NOUN
gujaf-418	98	6	consists	consist	VERB
gujaf-418	98	7	of	of	ADP
gujaf-418	98	8	employees	employee	NOUN
gujaf-418	98	9	from	from	ADP
gujaf-418	98	10	financial	financial	ADJ
gujaf-418	98	11	institutions	institution	NOUN
gujaf-418	98	12	operating	operate	VERB
gujaf-418	98	13	within	within	ADP
gujaf-418	98	14	edo	edo	PROPN
gujaf-418	98	15	state	state	NOUN
gujaf-418	98	16	,	,	PUNCT
gujaf-418	98	17	specifically	specifically	ADV
gujaf-418	98	18	,	,	PUNCT
gujaf-418	98	19	commercial	commercial	ADJ
gujaf-418	98	20	banks	bank	NOUN
gujaf-418	98	21	,	,	PUNCT
gujaf-418	98	22	and	and	CCONJ
gujaf-418	98	23	microfinance	microfinance	NOUN
gujaf-418	98	24	institutions	institution	NOUN
gujaf-418	98	25	.	.	PUNCT
gujaf-418	99	1	although	although	SCONJ
gujaf-418	99	2	the	the	DET
gujaf-418	99	3	exact	exact	ADJ
gujaf-418	99	4	number	number	NOUN
gujaf-418	99	5	of	of	ADP
gujaf-418	99	6	employees	employee	NOUN
gujaf-418	99	7	is	be	AUX
gujaf-418	99	8	not	not	PART
gujaf-418	99	9	publicly	publicly	ADV
gujaf-418	99	10	available	available	ADJ
gujaf-418	99	11	and	and	CCONJ
gujaf-418	99	12	thus	thus	ADV
gujaf-418	99	13	the	the	DET
gujaf-418	99	14	population	population	NOUN
gujaf-418	99	15	size	size	NOUN
gujaf-418	99	16	is	be	AUX
gujaf-418	99	17	considered	consider	VERB
gujaf-418	99	18	unknown	unknown	ADJ
gujaf-418	99	19	,	,	PUNCT
gujaf-418	99	20	the	the	DET
gujaf-418	99	21	study	study	NOUN
gujaf-418	99	22	focused	focus	VERB
gujaf-418	99	23	on	on	ADP
gujaf-418	99	24	a	a	DET
gujaf-418	99	25	representative	representative	ADJ
gujaf-418	99	26	sample	sample	NOUN
gujaf-418	99	27	drawn	draw	VERB
gujaf-418	99	28	from	from	ADP
gujaf-418	99	29	a	a	DET
gujaf-418	99	30	cross	cross	NOUN
gujaf-418	99	31	-	-	NOUN
gujaf-418	99	32	section	section	NOUN
gujaf-418	99	33	of	of	ADP
gujaf-418	99	34	these	these	DET
gujaf-418	99	35	financial	financial	ADJ
gujaf-418	99	36	entities	entity	NOUN
gujaf-418	99	37	.	.	PUNCT
gujaf-418	100	1	a	a	DET
gujaf-418	100	2	total	total	ADJ
gujaf-418	100	3	sample	sample	NOUN
gujaf-418	100	4	size	size	NOUN
gujaf-418	100	5	of	of	ADP
gujaf-418	100	6	384	384	NUM
gujaf-418	100	7	respondents	respondent	NOUN
gujaf-418	100	8	was	be	AUX
gujaf-418	100	9	determined	determine	VERB
gujaf-418	100	10	by	by	ADP
gujaf-418	100	11	using	use	VERB
gujaf-418	100	12	the	the	DET
gujaf-418	100	13	cochran	cochran	NOUN
gujaf-418	100	14	(	(	PUNCT
gujaf-418	100	15	1977	1977	NUM
gujaf-418	100	16	)	)	PUNCT
gujaf-418	100	17	formular	formular	NOUN
gujaf-418	100	18	to	to	PART
gujaf-418	100	19	ensure	ensure	VERB
gujaf-418	100	20	sufficient	sufficient	ADJ
gujaf-418	100	21	statistical	statistical	ADJ
gujaf-418	100	22	power	power	NOUN
gujaf-418	100	23	and	and	CCONJ
gujaf-418	100	24	precision	precision	NOUN
gujaf-418	100	25	.	.	PUNCT
gujaf-418	101	1	respondents	respondent	NOUN
gujaf-418	101	2	were	be	AUX
gujaf-418	101	3	selected	select	VERB
gujaf-418	101	4	from	from	ADP
gujaf-418	101	5	these	these	DET
gujaf-418	101	6	institutions	institution	NOUN
gujaf-418	101	7	using	use	VERB
gujaf-418	101	8	random	random	ADJ
gujaf-418	101	9	sampling	sampling	NOUN
gujaf-418	101	10	technique	technique	NOUN
gujaf-418	101	11	.	.	PUNCT
gujaf-418	102	1	the	the	DET
gujaf-418	102	2	study	study	NOUN
gujaf-418	102	3	was	be	AUX
gujaf-418	102	4	geographically	geographically	ADV
gujaf-418	102	5	limited	limit	VERB
gujaf-418	102	6	to	to	ADP
gujaf-418	102	7	edo	edo	PROPN
gujaf-418	102	8	state	state	NOUN
gujaf-418	102	9	due	due	ADP
gujaf-418	102	10	to	to	ADP
gujaf-418	102	11	its	its	PRON
gujaf-418	102	12	active	active	ADJ
gujaf-418	102	13	financial	financial	ADJ
gujaf-418	102	14	sector	sector	NOUN
gujaf-418	102	15	,	,	PUNCT
gujaf-418	102	16	including	include	VERB
gujaf-418	102	17	urban	urban	ADJ
gujaf-418	102	18	centers	center	NOUN
gujaf-418	102	19	like	like	ADP
gujaf-418	102	20	benin	benin	PROPN
gujaf-418	102	21	city	city	PROPN
gujaf-418	102	22	and	and	CCONJ
gujaf-418	102	23	surrounding	surround	VERB
gujaf-418	102	24	towns	town	NOUN
gujaf-418	102	25	where	where	SCONJ
gujaf-418	102	26	these	these	DET
gujaf-418	102	27	institutions	institution	NOUN
gujaf-418	102	28	maintain	maintain	VERB
gujaf-418	102	29	branches	branch	NOUN
gujaf-418	102	30	,	,	PUNCT
gujaf-418	102	31	offering	offer	VERB
gujaf-418	102	32	a	a	DET
gujaf-418	102	33	diverse	diverse	ADJ
gujaf-418	102	34	representation	representation	NOUN
gujaf-418	102	35	of	of	ADP
gujaf-418	102	36	institutional	institutional	ADJ
gujaf-418	102	37	sizes	size	NOUN
gujaf-418	102	38	and	and	CCONJ
gujaf-418	102	39	structures	structure	NOUN
gujaf-418	102	40	within	within	ADP
gujaf-418	102	41	nigeria	nigeria	PROPN
gujaf-418	102	42	’s	’s	PART
gujaf-418	102	43	developing	develop	VERB
gujaf-418	102	44	economy	economy	NOUN
gujaf-418	102	45	.	.	PUNCT
gujaf-418	103	1	a	a	DET
gujaf-418	103	2	pilot	pilot	NOUN
gujaf-418	103	3	study	study	NOUN
gujaf-418	103	4	was	be	AUX
gujaf-418	103	5	carried	carry	VERB
gujaf-418	103	6	out	out	ADP
gujaf-418	103	7	on	on	ADP
gujaf-418	103	8	20	20	NUM
gujaf-418	103	9	respondents	respondent	NOUN
gujaf-418	103	10	to	to	PART
gujaf-418	103	11	test	test	VERB
gujaf-418	103	12	the	the	DET
gujaf-418	103	13	reliability	reliability	NOUN
gujaf-418	103	14	and	and	CCONJ
gujaf-418	103	15	validity	validity	NOUN
gujaf-418	103	16	of	of	ADP
gujaf-418	103	17	the	the	DET
gujaf-418	103	18	instrument	instrument	NOUN
gujaf-418	103	19	,	,	PUNCT
gujaf-418	103	20	and	and	CCONJ
gujaf-418	103	21	validation	validation	NOUN
gujaf-418	103	22	by	by	ADP
gujaf-418	103	23	experts	expert	NOUN
gujaf-418	103	24	ensured	ensure	VERB
gujaf-418	103	25	content	content	NOUN
gujaf-418	103	26	accuracy	accuracy	NOUN
gujaf-418	103	27	.	.	PUNCT
gujaf-418	104	1	the	the	DET
gujaf-418	104	2	questionnaire	questionnaire	NOUN
gujaf-418	104	3	’s	’s	PART
gujaf-418	104	4	reliability	reliability	NOUN
gujaf-418	104	5	was	be	AUX
gujaf-418	104	6	assessed	assess	VERB
gujaf-418	104	7	using	use	VERB
gujaf-418	104	8	cronbach	cronbach	NOUN
gujaf-418	104	9	’s	’s	PART
gujaf-418	104	10	alpha	alpha	NOUN
gujaf-418	104	11	,	,	PUNCT
gujaf-418	104	12	and	and	CCONJ
gujaf-418	104	13	it	it	PRON
gujaf-418	104	14	yielded	yield	VERB
gujaf-418	104	15	a	a	DET
gujaf-418	104	16	coefficient	coefficient	NOUN
gujaf-418	104	17	of	of	ADP
gujaf-418	104	18	0.856	0.856	NUM
gujaf-418	104	19	.	.	PUNCT
gujaf-418	105	1	edo	edo	PROPN
gujaf-418	105	2	state	state	NOUN
gujaf-418	105	3	was	be	AUX
gujaf-418	105	4	chosen	choose	VERB
gujaf-418	105	5	for	for	ADP
gujaf-418	105	6	its	its	PRON
gujaf-418	105	7	active	active	ADJ
gujaf-418	105	8	financial	financial	ADJ
gujaf-418	105	9	sector	sector	NOUN
gujaf-418	105	10	,	,	PUNCT
gujaf-418	105	11	which	which	PRON
gujaf-418	105	12	includes	include	VERB
gujaf-418	105	13	commercial	commercial	ADJ
gujaf-418	105	14	banks	bank	NOUN
gujaf-418	105	15	,	,	PUNCT
gujaf-418	105	16	microfinance	microfinance	NOUN
gujaf-418	105	17	institutions	institution	NOUN
gujaf-418	105	18	,	,	PUNCT
gujaf-418	105	19	and	and	CCONJ
gujaf-418	105	20	insurance	insurance	NOUN
gujaf-418	105	21	firms	firm	NOUN
gujaf-418	105	22	.	.	PUNCT
gujaf-418	106	1	findings	finding	NOUN
gujaf-418	106	2	from	from	ADP
gujaf-418	106	3	this	this	DET
gujaf-418	106	4	study	study	NOUN
gujaf-418	106	5	are	be	AUX
gujaf-418	106	6	expected	expect	VERB
gujaf-418	106	7	to	to	PART
gujaf-418	106	8	provide	provide	VERB
gujaf-418	106	9	insights	insight	NOUN
gujaf-418	106	10	applicable	applicable	ADJ
gujaf-418	106	11	to	to	ADP
gujaf-418	106	12	similar	similar	ADJ
gujaf-418	106	13	settings	setting	NOUN
gujaf-418	106	14	in	in	ADP
gujaf-418	106	15	nigeria	nigeria	PROPN
gujaf-418	106	16	and	and	CCONJ
gujaf-418	106	17	other	other	ADJ
gujaf-418	106	18	developing	develop	VERB
gujaf-418	106	19	economies	economy	NOUN
gujaf-418	106	20	.	.	PUNCT
gujaf-418	107	1	the	the	DET
gujaf-418	107	2	study	study	NOUN
gujaf-418	107	3	is	be	AUX
gujaf-418	107	4	grounded	ground	VERB
gujaf-418	107	5	in	in	ADP
gujaf-418	107	6	the	the	DET
gujaf-418	107	7	fraud	fraud	NOUN
gujaf-418	107	8	triangle	triangle	NOUN
gujaf-418	107	9	theory	theory	NOUN
gujaf-418	107	10	and	and	CCONJ
gujaf-418	107	11	agency	agency	NOUN
gujaf-418	107	12	theory	theory	NOUN
gujaf-418	107	13	.	.	PUNCT
gujaf-418	108	1	the	the	DET
gujaf-418	108	2	fraud	fraud	NOUN
gujaf-418	108	3	triangle	triangle	NOUN
gujaf-418	108	4	explains	explain	VERB
gujaf-418	108	5	how	how	SCONJ
gujaf-418	108	6	pressure	pressure	NOUN
gujaf-418	108	7	,	,	PUNCT
gujaf-418	108	8	opportunity	opportunity	NOUN
gujaf-418	108	9	,	,	PUNCT
gujaf-418	108	10	and	and	CCONJ
gujaf-418	108	11	rationalization	rationalization	NOUN
gujaf-418	108	12	contribute	contribute	VERB
gujaf-418	108	13	to	to	ADP
gujaf-418	108	14	fraud	fraud	NOUN
gujaf-418	108	15	,	,	PUNCT
gujaf-418	108	16	highlighting	highlight	VERB
gujaf-418	108	17	the	the	DET
gujaf-418	108	18	need	need	NOUN
gujaf-418	108	19	for	for	ADP
gujaf-418	108	20	strong	strong	ADJ
gujaf-418	108	21	internal	internal	ADJ
gujaf-418	108	22	controls	control	NOUN
gujaf-418	108	23	.	.	PUNCT
gujaf-418	109	1	agency	agency	NOUN
gujaf-418	109	2	theory	theory	NOUN
gujaf-418	109	3	addresses	address	VERB
gujaf-418	109	4	conflicts	conflict	NOUN
gujaf-418	109	5	between	between	ADP
gujaf-418	109	6	owners	owner	NOUN
gujaf-418	109	7	and	and	CCONJ
gujaf-418	109	8	employees	employee	NOUN
gujaf-418	109	9	,	,	PUNCT
gujaf-418	109	10	emphasizing	emphasize	VERB
gujaf-418	109	11	controls	control	NOUN
gujaf-418	109	12	that	that	PRON
gujaf-418	109	13	align	align	VERB
gujaf-418	109	14	interests	interest	NOUN
gujaf-418	109	15	and	and	CCONJ
gujaf-418	109	16	reduce	reduce	VERB
gujaf-418	109	17	revenue	revenue	NOUN
gujaf-418	109	18	leakage	leakage	NOUN
gujaf-418	109	19	.	.	PUNCT
gujaf-418	110	1	combining	combine	VERB
gujaf-418	110	2	both	both	DET
gujaf-418	110	3	theories	theory	NOUN
gujaf-418	110	4	offer	offer	VERB
gujaf-418	110	5	a	a	DET
gujaf-418	110	6	comprehensive	comprehensive	ADJ
gujaf-418	110	7	understanding	understanding	NOUN
gujaf-418	110	8	of	of	ADP
gujaf-418	110	9	the	the	DET
gujaf-418	110	10	behavioural	behavioural	ADJ
gujaf-418	110	11	and	and	CCONJ
gujaf-418	110	12	systemic	systemic	ADJ
gujaf-418	110	13	factors	factor	NOUN
gujaf-418	110	14	behind	behind	ADP
gujaf-418	110	15	financial	financial	ADJ
gujaf-418	110	16	losses	loss	NOUN
gujaf-418	110	17	.	.	PUNCT
gujaf-418	111	1	drawing	draw	VERB
gujaf-418	111	2	from	from	ADP
gujaf-418	111	3	these	these	DET
gujaf-418	111	4	theoretical	theoretical	ADJ
gujaf-418	111	5	underpinnings	underpinning	NOUN
gujaf-418	111	6	,	,	PUNCT
gujaf-418	111	7	there	there	PRON
gujaf-418	111	8	exist	exist	VERB
gujaf-418	111	9	a	a	DET
gujaf-418	111	10	functional	functional	ADJ
gujaf-418	111	11	relationship	relationship	NOUN
gujaf-418	111	12	between	between	ADP
gujaf-418	111	13	internal	internal	ADJ
gujaf-418	111	14	control	control	NOUN
gujaf-418	111	15	mechanisms	mechanism	NOUN
gujaf-418	111	16	and	and	CCONJ
gujaf-418	111	17	revenue	revenue	NOUN
gujaf-418	111	18	leakage	leakage	NOUN
gujaf-418	111	19	:	:	PUNCT
gujaf-418	111	20	rl	rl	PROPN
gujaf-418	111	21	=	=	SYM
gujaf-418	111	22	f	f	PROPN
gujaf-418	111	23	(	(	PUNCT
gujaf-418	111	24	ce	ce	PROPN
gujaf-418	111	25	,	,	PUNCT
gujaf-418	111	26	ra	ra	PROPN
gujaf-418	111	27	,	,	PUNCT
gujaf-418	111	28	ca	ca	PROPN
gujaf-418	111	29	,	,	PUNCT
gujaf-418	111	30	ic	ic	PROPN
gujaf-418	111	31	,	,	PUNCT
gujaf-418	111	32	mo	mo	PROPN
gujaf-418	111	33	)	)	PUNCT
gujaf-418	111	34	---------------------------(1	---------------------------(1	PROPN
gujaf-418	111	35	)	)	PUNCT
gujaf-418	111	36	where	where	SCONJ
gujaf-418	111	37	:	:	PUNCT
gujaf-418	111	38	rl	rl	PROPN
gujaf-418	111	39	=	=	SYM
gujaf-418	111	40	revenue	revenue	NOUN
gujaf-418	111	41	leakages	leakage	NOUN
gujaf-418	111	42	ce	ce	PROPN
gujaf-418	111	43	=	=	PROPN
gujaf-418	111	44	control	control	PROPN
gujaf-418	111	45	environment	environment	PROPN
gujaf-418	111	46	ra	ra	PROPN
gujaf-418	111	47	=	=	NOUN
gujaf-418	111	48	risk	risk	NOUN
gujaf-418	111	49	assessment	assessment	NOUN
gujaf-418	111	50	ca	can	AUX
gujaf-418	111	51	=	=	NOUN
gujaf-418	111	52	control	control	NOUN
gujaf-418	111	53	activities	activity	NOUN
gujaf-418	111	54	ic	ic	NOUN
gujaf-418	111	55	=	=	SYM
gujaf-418	111	56	information	information	NOUN
gujaf-418	111	57	and	and	CCONJ
gujaf-418	111	58	communication	communication	NOUN
gujaf-418	111	59	mo	mo	NOUN
gujaf-418	111	60	=	=	PRON
gujaf-418	111	61	monitoring	monitor	VERB
gujaf-418	111	62	the	the	DET
gujaf-418	111	63	econometric	econometric	ADJ
gujaf-418	111	64	form	form	NOUN
gujaf-418	111	65	of	of	ADP
gujaf-418	111	66	this	this	DET
gujaf-418	111	67	model	model	NOUN
gujaf-418	111	68	is	be	AUX
gujaf-418	111	69	expressed	express	VERB
gujaf-418	111	70	as	as	ADP
gujaf-418	111	71	:	:	PUNCT
gujaf-418	111	72	rl	rl	PROPN
gujaf-418	111	73	=	=	SYM
gujaf-418	111	74	β0	β0	PROPN
gujaf-418	112	1	+	+	CCONJ
gujaf-418	112	2	β1cei	β1cei	PROPN
gujaf-418	113	1	+	+	CCONJ
gujaf-418	113	2	β2rai	β2rai	PUNCT
gujaf-418	114	1	+	+	CCONJ
gujaf-418	114	2	β3cai	β3cai	PUNCT
gujaf-418	115	1	+	+	NOUN
gujaf-418	115	2	β4ici	β4ici	NOUN
gujaf-418	115	3	+	+	CCONJ
gujaf-418	115	4	β5moi	β5moi	PUNCT
gujaf-418	115	5	+	+	NUM
gujaf-418	115	6	ε	ε	PROPN
gujaf-418	115	7	--(2	--(2	NOUN
gujaf-418	115	8	)	)	PUNCT
gujaf-418	115	9	where	where	SCONJ
gujaf-418	115	10	:	:	PUNCT
gujaf-418	115	11	β0	β0	ADJ
gujaf-418	115	12	to	to	ADP
gujaf-418	115	13	β5	β5	NOUN
gujaf-418	115	14	are	be	AUX
gujaf-418	115	15	the	the	DET
gujaf-418	115	16	model	model	NOUN
gujaf-418	115	17	coefficients	coefficient	NOUN
gujaf-418	116	1	i	i	PRON
gujaf-418	116	2	=	=	PRON
gujaf-418	116	3	represents	represent	VERB
gujaf-418	116	4	individual	individual	ADJ
gujaf-418	116	5	respondents	respondent	NOUN
gujaf-418	116	6	ε	ε	NOUN
gujaf-418	116	7	=	=	NOUN
gujaf-418	116	8	error	error	NOUN
gujaf-418	116	9	term	term	NOUN
gujaf-418	116	10	a	a	DET
gujaf-418	116	11	priori	priori	ADJ
gujaf-418	116	12	expectation	expectation	NOUN
gujaf-418	116	13	:	:	PUNCT
gujaf-418	116	14	guided	guide	VERB
gujaf-418	116	15	by	by	ADP
gujaf-418	116	16	theory	theory	NOUN
gujaf-418	116	17	,	,	PUNCT
gujaf-418	116	18	it	it	PRON
gujaf-418	116	19	is	be	AUX
gujaf-418	116	20	expected	expect	VERB
gujaf-418	116	21	that	that	SCONJ
gujaf-418	116	22	all	all	DET
gujaf-418	116	23	five	five	NUM
gujaf-418	116	24	independent	independent	ADJ
gujaf-418	116	25	variables	variable	NOUN
gujaf-418	116	26	will	will	AUX
gujaf-418	116	27	have	have	VERB
gujaf-418	116	28	a	a	DET
gujaf-418	116	29	negative	negative	ADJ
gujaf-418	116	30	relationship	relationship	NOUN
gujaf-418	116	31	with	with	ADP
gujaf-418	116	32	revenue	revenue	NOUN
gujaf-418	116	33	leakages	leakage	NOUN
gujaf-418	116	34	,	,	PUNCT
gujaf-418	116	35	suggesting	suggest	VERB
gujaf-418	116	36	that	that	SCONJ
gujaf-418	116	37	a	a	DET
gujaf-418	116	38	unit	unit	NOUN
gujaf-418	116	39	increase	increase	NOUN
gujaf-418	116	40	in	in	ADP
gujaf-418	116	41	the	the	DET
gujaf-418	116	42	internal	internal	ADJ
gujaf-418	116	43	control	control	NOUN
gujaf-418	116	44	systems	system	NOUN
gujaf-418	116	45	would	would	AUX
gujaf-418	116	46	lead	lead	VERB
gujaf-418	116	47	to	to	ADP
gujaf-418	116	48	a	a	DET
gujaf-418	116	49	unit	unit	NOUN
gujaf-418	116	50	decrease	decrease	NOUN
gujaf-418	116	51	in	in	ADP
gujaf-418	116	52	revenue	revenue	NOUN
gujaf-418	116	53	leakage	leakage	NOUN
gujaf-418	116	54	.	.	PUNCT
gujaf-418	117	1	gusau	gusau	ADJ
gujaf-418	117	2	journal	journal	PROPN
gujaf-418	117	3	of	of	ADP
gujaf-418	117	4	accounting	accounting	NOUN
gujaf-418	117	5	and	and	CCONJ
gujaf-418	117	6	finance	finance	NOUN
gujaf-418	117	7	,	,	PUNCT
gujaf-418	117	8	vol.6	vol.6	PROPN
gujaf-418	117	9	,	,	PUNCT
gujaf-418	117	10	issue	issue	NOUN
gujaf-418	117	11	2	2	NUM
gujaf-418	117	12	,	,	PUNCT
gujaf-418	117	13	april	april	PROPN
gujaf-418	117	14	,	,	PUNCT
gujaf-418	117	15	2025	2025	NUM
gujaf-418	117	16	100	100	NUM
gujaf-418	117	17	data	datum	NOUN
gujaf-418	117	18	analysis	analysis	NOUN
gujaf-418	117	19	involved	involve	VERB
gujaf-418	117	20	both	both	CCONJ
gujaf-418	117	21	descriptive	descriptive	ADJ
gujaf-418	117	22	and	and	CCONJ
gujaf-418	117	23	inferential	inferential	ADJ
gujaf-418	117	24	statistics	statistic	NOUN
gujaf-418	117	25	,	,	PUNCT
gujaf-418	117	26	with	with	ADP
gujaf-418	117	27	multiple	multiple	ADJ
gujaf-418	117	28	regression	regression	NOUN
gujaf-418	117	29	used	use	VERB
gujaf-418	117	30	to	to	PART
gujaf-418	117	31	determine	determine	VERB
gujaf-418	117	32	the	the	DET
gujaf-418	117	33	relationship	relationship	NOUN
gujaf-418	117	34	between	between	ADP
gujaf-418	117	35	each	each	DET
gujaf-418	117	36	internal	internal	ADJ
gujaf-418	117	37	control	control	NOUN
gujaf-418	117	38	component	component	NOUN
gujaf-418	117	39	and	and	CCONJ
gujaf-418	117	40	revenue	revenue	NOUN
gujaf-418	117	41	leakages	leakage	NOUN
gujaf-418	117	42	.	.	PUNCT
gujaf-418	118	1	because	because	SCONJ
gujaf-418	118	2	revenue	revenue	NOUN
gujaf-418	118	3	leakage	leakage	NOUN
gujaf-418	118	4	was	be	AUX
gujaf-418	118	5	measured	measure	VERB
gujaf-418	118	6	using	use	VERB
gujaf-418	118	7	a	a	DET
gujaf-418	118	8	likert	likert	ADJ
gujaf-418	118	9	scale	scale	NOUN
gujaf-418	118	10	,	,	PUNCT
gujaf-418	118	11	it	it	PRON
gujaf-418	118	12	reflects	reflect	VERB
gujaf-418	118	13	ordered	order	VERB
gujaf-418	118	14	categories	category	NOUN
gujaf-418	118	15	rather	rather	ADV
gujaf-418	118	16	than	than	ADP
gujaf-418	118	17	continuous	continuous	ADJ
gujaf-418	118	18	numeric	numeric	ADJ
gujaf-418	118	19	values	value	NOUN
gujaf-418	118	20	.	.	PUNCT
gujaf-418	119	1	as	as	ADP
gujaf-418	119	2	a	a	DET
gujaf-418	119	3	result	result	NOUN
gujaf-418	119	4	,	,	PUNCT
gujaf-418	119	5	revenue	revenue	NOUN
gujaf-418	119	6	leakage	leakage	NOUN
gujaf-418	119	7	was	be	AUX
gujaf-418	119	8	treated	treat	VERB
gujaf-418	119	9	as	as	ADP
gujaf-418	119	10	an	an	DET
gujaf-418	119	11	ordinal	ordinal	ADJ
gujaf-418	119	12	variable	variable	NOUN
gujaf-418	119	13	.	.	PUNCT
gujaf-418	120	1	this	this	DET
gujaf-418	120	2	approach	approach	NOUN
gujaf-418	120	3	was	be	AUX
gujaf-418	120	4	necessary	necessary	ADJ
gujaf-418	120	5	since	since	SCONJ
gujaf-418	120	6	some	some	DET
gujaf-418	120	7	diagnostic	diagnostic	ADJ
gujaf-418	120	8	tests	test	NOUN
gujaf-418	120	9	showed	show	VERB
gujaf-418	120	10	that	that	SCONJ
gujaf-418	120	11	treating	treat	VERB
gujaf-418	120	12	it	it	PRON
gujaf-418	120	13	as	as	ADP
gujaf-418	120	14	a	a	DET
gujaf-418	120	15	continuous	continuous	ADJ
gujaf-418	120	16	variable	variable	NOUN
gujaf-418	120	17	violated	violate	VERB
gujaf-418	120	18	model	model	NOUN
gujaf-418	120	19	assumptions	assumption	NOUN
gujaf-418	120	20	.	.	PUNCT
gujaf-418	121	1	consequently	consequently	ADV
gujaf-418	121	2	,	,	PUNCT
gujaf-418	121	3	ordered	order	VERB
gujaf-418	121	4	logistic	logistic	ADJ
gujaf-418	121	5	regression	regression	NOUN
gujaf-418	121	6	was	be	AUX
gujaf-418	121	7	used	use	VERB
gujaf-418	121	8	to	to	PART
gujaf-418	121	9	better	well	ADV
gujaf-418	121	10	capture	capture	VERB
gujaf-418	121	11	the	the	DET
gujaf-418	121	12	ordinal	ordinal	ADJ
gujaf-418	121	13	nature	nature	NOUN
gujaf-418	121	14	of	of	ADP
gujaf-418	121	15	the	the	DET
gujaf-418	121	16	data	datum	NOUN
gujaf-418	121	17	and	and	CCONJ
gujaf-418	121	18	provide	provide	VERB
gujaf-418	121	19	more	more	ADV
gujaf-418	121	20	reliable	reliable	ADJ
gujaf-418	121	21	results	result	NOUN
gujaf-418	121	22	.	.	PUNCT
gujaf-418	122	1	4.0	4.0	NUM
gujaf-418	122	2	data	datum	NOUN
gujaf-418	122	3	presentation	presentation	NOUN
gujaf-418	122	4	and	and	CCONJ
gujaf-418	122	5	interpretation	interpretation	NOUN
gujaf-418	122	6	descriptive	descriptive	ADJ
gujaf-418	122	7	analysis	analysis	NOUN
gujaf-418	122	8	table	table	NOUN
gujaf-418	122	9	1	1	NUM
gujaf-418	122	10	:	:	PUNCT
gujaf-418	122	11	descriptive	descriptive	ADJ
gujaf-418	122	12	statistics	statistic	NOUN
gujaf-418	122	13	on	on	ADP
gujaf-418	122	14	averaged	average	VERB
gujaf-418	122	15	responses	response	NOUN
gujaf-418	122	16	of	of	ADP
gujaf-418	122	17	respondents	respondent	NOUN
gujaf-418	122	18	variables	variable	NOUN
gujaf-418	122	19	statistic	statistic	ADJ
gujaf-418	122	20	value	value	NOUN
gujaf-418	122	21	revenue	revenue	NOUN
gujaf-418	122	22	leakage	leakage	NOUN
gujaf-418	122	23	mean	mean	VERB
gujaf-418	122	24	3.692	3.692	NUM
gujaf-418	122	25	std	std	NOUN
gujaf-418	122	26	.	.	PUNCT
gujaf-418	123	1	deviation	deviation	NOUN
gujaf-418	123	2	0.633	0.633	NUM
gujaf-418	123	3	control	control	NOUN
gujaf-418	123	4	environment	environment	NOUN
gujaf-418	123	5	mean	mean	VERB
gujaf-418	123	6	3.943	3.943	NUM
gujaf-418	123	7	std	std	NOUN
gujaf-418	123	8	.	.	PUNCT
gujaf-418	124	1	deviation	deviation	NOUN
gujaf-418	124	2	0.559	0.559	NUM
gujaf-418	124	3	risk	risk	NOUN
gujaf-418	124	4	assessment	assessment	NOUN
gujaf-418	124	5	mean	mean	VERB
gujaf-418	124	6	3.997	3.997	NUM
gujaf-418	124	7	std	std	NOUN
gujaf-418	124	8	.	.	PUNCT
gujaf-418	125	1	deviation	deviation	NOUN
gujaf-418	125	2	0.553	0.553	NUM
gujaf-418	125	3	control	control	NOUN
gujaf-418	125	4	activities	activity	NOUN
gujaf-418	125	5	mean	mean	VERB
gujaf-418	125	6	4.031	4.031	NUM
gujaf-418	125	7	std	std	NOUN
gujaf-418	125	8	.	.	PUNCT
gujaf-418	126	1	deviation	deviation	NOUN
gujaf-418	126	2	0.586	0.586	NUM
gujaf-418	126	3	information	information	NOUN
gujaf-418	126	4	communication	communication	NOUN
gujaf-418	126	5	mean	mean	VERB
gujaf-418	126	6	4.006	4.006	NUM
gujaf-418	126	7	std	std	NOUN
gujaf-418	126	8	.	.	PUNCT
gujaf-418	127	1	deviation	deviation	NOUN
gujaf-418	127	2	0.571	0.571	NUM
gujaf-418	127	3	monitoring	monitoring	NOUN
gujaf-418	127	4	mean	mean	VERB
gujaf-418	127	5	4.012	4.012	NUM
gujaf-418	127	6	std	std	NOUN
gujaf-418	127	7	.	.	PUNCT
gujaf-418	128	1	deviation	deviation	NOUN
gujaf-418	128	2	0.574	0.574	NUM
gujaf-418	128	3	source	source	NOUN
gujaf-418	128	4	:	:	PUNCT
gujaf-418	128	5	author	author	NOUN
gujaf-418	128	6	’s	’s	PART
gujaf-418	128	7	compilation	compilation	NOUN
gujaf-418	128	8	(	(	PUNCT
gujaf-418	128	9	2025	2025	NUM
gujaf-418	128	10	)	)	PUNCT
gujaf-418	128	11	.	.	PUNCT
gujaf-418	129	1	table	table	NOUN
gujaf-418	129	2	1	1	NUM
gujaf-418	129	3	presents	present	VERB
gujaf-418	129	4	the	the	DET
gujaf-418	129	5	descriptive	descriptive	ADJ
gujaf-418	129	6	statistics	statistic	NOUN
gujaf-418	129	7	for	for	ADP
gujaf-418	129	8	the	the	DET
gujaf-418	129	9	averaged	average	VERB
gujaf-418	129	10	responses	response	NOUN
gujaf-418	129	11	of	of	ADP
gujaf-418	129	12	384	384	NUM
gujaf-418	129	13	respondents	respondent	NOUN
gujaf-418	129	14	,	,	PUNCT
gujaf-418	129	15	providing	provide	VERB
gujaf-418	129	16	insights	insight	NOUN
gujaf-418	129	17	into	into	ADP
gujaf-418	129	18	various	various	ADJ
gujaf-418	129	19	aspects	aspect	NOUN
gujaf-418	129	20	of	of	ADP
gujaf-418	129	21	internal	internal	ADJ
gujaf-418	129	22	control	control	NOUN
gujaf-418	129	23	systems	system	NOUN
gujaf-418	129	24	and	and	CCONJ
gujaf-418	129	25	revenue	revenue	NOUN
gujaf-418	129	26	leakage	leakage	NOUN
gujaf-418	129	27	among	among	ADP
gujaf-418	129	28	financial	financial	ADJ
gujaf-418	129	29	companies	company	NOUN
gujaf-418	129	30	in	in	ADP
gujaf-418	129	31	edo	edo	PROPN
gujaf-418	129	32	state	state	NOUN
gujaf-418	129	33	.	.	PUNCT
gujaf-418	130	1	revenue	revenue	NOUN
gujaf-418	130	2	leakage	leakage	NOUN
gujaf-418	130	3	has	have	VERB
gujaf-418	130	4	a	a	DET
gujaf-418	130	5	mean	mean	NOUN
gujaf-418	130	6	of	of	ADP
gujaf-418	130	7	3.692	3.692	NUM
gujaf-418	130	8	with	with	ADP
gujaf-418	130	9	a	a	DET
gujaf-418	130	10	standard	standard	ADJ
gujaf-418	130	11	deviation	deviation	NOUN
gujaf-418	130	12	of	of	ADP
gujaf-418	130	13	0.633	0.633	NUM
gujaf-418	130	14	,	,	PUNCT
gujaf-418	130	15	which	which	PRON
gujaf-418	130	16	indicates	indicate	VERB
gujaf-418	130	17	that	that	SCONJ
gujaf-418	130	18	,	,	PUNCT
gujaf-418	130	19	on	on	ADP
gujaf-418	130	20	average	average	ADJ
gujaf-418	130	21	,	,	PUNCT
gujaf-418	130	22	respondents	respondent	NOUN
gujaf-418	130	23	perceive	perceive	ADJ
gujaf-418	130	24	revenue	revenue	NOUN
gujaf-418	130	25	leakage	leakage	NOUN
gujaf-418	130	26	to	to	PART
gujaf-418	130	27	be	be	AUX
gujaf-418	130	28	moderately	moderately	ADV
gujaf-418	130	29	prevalent	prevalent	ADJ
gujaf-418	130	30	within	within	ADP
gujaf-418	130	31	these	these	DET
gujaf-418	130	32	companies	company	NOUN
gujaf-418	130	33	.	.	PUNCT
gujaf-418	131	1	in	in	ADP
gujaf-418	131	2	contrast	contrast	NOUN
gujaf-418	131	3	,	,	PUNCT
gujaf-418	131	4	control	control	NOUN
gujaf-418	131	5	environment	environment	NOUN
gujaf-418	131	6	as	as	ADP
gujaf-418	131	7	a	a	DET
gujaf-418	131	8	variable	variable	NOUN
gujaf-418	131	9	yielded	yield	VERB
gujaf-418	131	10	a	a	DET
gujaf-418	131	11	mean	mean	NOUN
gujaf-418	131	12	of	of	ADP
gujaf-418	131	13	3.943	3.943	NUM
gujaf-418	131	14	(	(	PUNCT
gujaf-418	131	15	sd	sd	NOUN
gujaf-418	131	16	=	=	PUNCT
gujaf-418	131	17	0.559	0.559	NUM
gujaf-418	131	18	)	)	PUNCT
gujaf-418	131	19	,	,	PUNCT
gujaf-418	131	20	suggesting	suggest	VERB
gujaf-418	131	21	a	a	DET
gujaf-418	131	22	relatively	relatively	ADV
gujaf-418	131	23	strong	strong	ADJ
gujaf-418	131	24	and	and	CCONJ
gujaf-418	131	25	positive	positive	ADJ
gujaf-418	131	26	perception	perception	NOUN
gujaf-418	131	27	regarding	regard	VERB
gujaf-418	131	28	the	the	DET
gujaf-418	131	29	overall	overall	ADJ
gujaf-418	131	30	ethical	ethical	ADJ
gujaf-418	131	31	and	and	CCONJ
gujaf-418	131	32	procedural	procedural	ADJ
gujaf-418	131	33	foundation	foundation	NOUN
gujaf-418	131	34	of	of	ADP
gujaf-418	131	35	the	the	DET
gujaf-418	131	36	organizations	organization	NOUN
gujaf-418	131	37	.	.	PUNCT
gujaf-418	132	1	risk	risk	NOUN
gujaf-418	132	2	assessment	assessment	NOUN
gujaf-418	132	3	achieved	achieve	VERB
gujaf-418	132	4	a	a	DET
gujaf-418	132	5	mean	mean	NOUN
gujaf-418	132	6	of	of	ADP
gujaf-418	132	7	3.997	3.997	NUM
gujaf-418	132	8	with	with	ADP
gujaf-418	132	9	a	a	DET
gujaf-418	132	10	standard	standard	ADJ
gujaf-418	132	11	deviation	deviation	NOUN
gujaf-418	132	12	of	of	ADP
gujaf-418	132	13	0.553	0.553	NUM
gujaf-418	132	14	,	,	PUNCT
gujaf-418	132	15	reflecting	reflect	VERB
gujaf-418	132	16	that	that	DET
gujaf-418	132	17	respondent	respondent	NOUN
gujaf-418	132	18	generally	generally	ADV
gujaf-418	132	19	acknowledge	acknowledge	VERB
gujaf-418	132	20	the	the	DET
gujaf-418	132	21	importance	importance	NOUN
gujaf-418	132	22	of	of	ADP
gujaf-418	132	23	identifying	identify	VERB
gujaf-418	132	24	and	and	CCONJ
gujaf-418	132	25	evaluating	evaluate	VERB
gujaf-418	132	26	risks	risk	NOUN
gujaf-418	132	27	effectively	effectively	ADV
gujaf-418	132	28	.	.	PUNCT
gujaf-418	133	1	furthermore	furthermore	ADV
gujaf-418	133	2	,	,	PUNCT
gujaf-418	133	3	control	control	NOUN
gujaf-418	133	4	activities	activity	NOUN
gujaf-418	133	5	as	as	ADP
gujaf-418	133	6	a	a	DET
gujaf-418	133	7	variable	variable	NOUN
gujaf-418	133	8	was	be	AUX
gujaf-418	133	9	rated	rate	VERB
gujaf-418	133	10	the	the	DET
gujaf-418	133	11	highest	high	ADJ
gujaf-418	133	12	among	among	ADP
gujaf-418	133	13	the	the	DET
gujaf-418	133	14	internal	internal	ADJ
gujaf-418	133	15	control	control	NOUN
gujaf-418	133	16	components	component	NOUN
gujaf-418	133	17	,	,	PUNCT
gujaf-418	133	18	with	with	ADP
gujaf-418	133	19	a	a	DET
gujaf-418	133	20	mean	mean	NOUN
gujaf-418	133	21	of	of	ADP
gujaf-418	133	22	4.031	4.031	NUM
gujaf-418	133	23	(	(	PUNCT
gujaf-418	133	24	sd	sd	NOUN
gujaf-418	133	25	=	=	NOUN
gujaf-418	133	26	0.586	0.586	NUM
gujaf-418	133	27	)	)	PUNCT
gujaf-418	133	28	,	,	PUNCT
gujaf-418	133	29	indicating	indicate	VERB
gujaf-418	133	30	that	that	SCONJ
gujaf-418	133	31	respondents	respondent	NOUN
gujaf-418	133	32	perceive	perceive	VERB
gujaf-418	133	33	these	these	DET
gujaf-418	133	34	operational	operational	ADJ
gujaf-418	133	35	procedures	procedure	NOUN
gujaf-418	133	36	and	and	CCONJ
gujaf-418	133	37	safeguards	safeguard	NOUN
gujaf-418	133	38	as	as	ADP
gujaf-418	133	39	highly	highly	ADV
gujaf-418	133	40	effective	effective	ADJ
gujaf-418	133	41	in	in	ADP
gujaf-418	133	42	mitigating	mitigate	VERB
gujaf-418	133	43	risks	risk	NOUN
gujaf-418	133	44	and	and	CCONJ
gujaf-418	133	45	potential	potential	ADJ
gujaf-418	133	46	revenue	revenue	NOUN
gujaf-418	133	47	leakages	leakage	NOUN
gujaf-418	133	48	.	.	PUNCT
gujaf-418	134	1	in	in	ADP
gujaf-418	134	2	addition	addition	NOUN
gujaf-418	134	3	,	,	PUNCT
gujaf-418	134	4	the	the	DET
gujaf-418	134	5	information	information	NOUN
gujaf-418	134	6	communication	communication	NOUN
gujaf-418	134	7	variable	variable	NOUN
gujaf-418	134	8	has	have	VERB
gujaf-418	134	9	a	a	DET
gujaf-418	134	10	mean	mean	NOUN
gujaf-418	134	11	of	of	ADP
gujaf-418	134	12	4.006	4.006	NUM
gujaf-418	134	13	with	with	ADP
gujaf-418	134	14	a	a	DET
gujaf-418	134	15	standard	standard	ADJ
gujaf-418	134	16	deviation	deviation	NOUN
gujaf-418	134	17	of	of	ADP
gujaf-418	134	18	0.571	0.571	NUM
gujaf-418	134	19	,	,	PUNCT
gujaf-418	134	20	which	which	PRON
gujaf-418	134	21	demonstrates	demonstrate	VERB
gujaf-418	134	22	that	that	SCONJ
gujaf-418	134	23	channels	channel	NOUN
gujaf-418	134	24	of	of	ADP
gujaf-418	134	25	internal	internal	ADJ
gujaf-418	134	26	communication	communication	NOUN
gujaf-418	134	27	regarding	regard	VERB
gujaf-418	134	28	policies	policy	NOUN
gujaf-418	134	29	and	and	CCONJ
gujaf-418	134	30	procedures	procedure	NOUN
gujaf-418	134	31	are	be	AUX
gujaf-418	134	32	viewed	view	VERB
gujaf-418	134	33	as	as	ADP
gujaf-418	134	34	robust	robust	ADJ
gujaf-418	134	35	and	and	CCONJ
gujaf-418	134	36	efficient	efficient	ADJ
gujaf-418	134	37	.	.	PUNCT
gujaf-418	135	1	finally	finally	ADV
gujaf-418	135	2	,	,	PUNCT
gujaf-418	135	3	monitoring	monitoring	NOUN
gujaf-418	135	4	has	have	VERB
gujaf-418	135	5	a	a	DET
gujaf-418	135	6	mean	mean	ADJ
gujaf-418	135	7	score	score	NOUN
gujaf-418	135	8	of	of	ADP
gujaf-418	135	9	4.012	4.012	NUM
gujaf-418	135	10	(	(	PUNCT
gujaf-418	135	11	sd	sd	NOUN
gujaf-418	135	12	=	=	SYM
gujaf-418	135	13	0.574	0.574	NUM
gujaf-418	135	14	)	)	PUNCT
gujaf-418	135	15	,	,	PUNCT
gujaf-418	135	16	suggesting	suggest	VERB
gujaf-418	135	17	that	that	SCONJ
gujaf-418	135	18	continuous	continuous	ADJ
gujaf-418	135	19	oversight	oversight	NOUN
gujaf-418	135	20	and	and	CCONJ
gujaf-418	135	21	review	review	NOUN
gujaf-418	135	22	mechanisms	mechanism	NOUN
gujaf-418	135	23	are	be	AUX
gujaf-418	135	24	well	well	ADV
gujaf-418	135	25	established	establish	VERB
gujaf-418	135	26	within	within	ADP
gujaf-418	135	27	these	these	DET
gujaf-418	135	28	financial	financial	ADJ
gujaf-418	135	29	institutions	institution	NOUN
gujaf-418	135	30	.	.	PUNCT
gujaf-418	136	1	gusau	gusau	PROPN
gujaf-418	136	2	journal	journal	PROPN
gujaf-418	136	3	of	of	ADP
gujaf-418	136	4	accounting	accounting	NOUN
gujaf-418	136	5	and	and	CCONJ
gujaf-418	136	6	finance	finance	NOUN
gujaf-418	136	7	,	,	PUNCT
gujaf-418	136	8	vol.6	vol.6	PROPN
gujaf-418	136	9	,	,	PUNCT
gujaf-418	136	10	issue	issue	NOUN
gujaf-418	136	11	2	2	NUM
gujaf-418	136	12	,	,	PUNCT
gujaf-418	136	13	april	april	PROPN
gujaf-418	136	14	,	,	PUNCT
gujaf-418	136	15	2025	2025	NUM
gujaf-418	136	16	101	101	NUM
gujaf-418	136	17	collectively	collectively	ADV
gujaf-418	136	18	,	,	PUNCT
gujaf-418	136	19	these	these	DET
gujaf-418	136	20	descriptive	descriptive	ADJ
gujaf-418	136	21	statistics	statistic	NOUN
gujaf-418	136	22	provide	provide	VERB
gujaf-418	136	23	a	a	DET
gujaf-418	136	24	comprehensive	comprehensive	ADJ
gujaf-418	136	25	overview	overview	NOUN
gujaf-418	136	26	of	of	ADP
gujaf-418	136	27	the	the	DET
gujaf-418	136	28	respondents	respondent	NOUN
gujaf-418	136	29	’	’	PART
gujaf-418	136	30	perceptions	perception	NOUN
gujaf-418	136	31	,	,	PUNCT
gujaf-418	136	32	highlighting	highlight	VERB
gujaf-418	136	33	both	both	DET
gujaf-418	136	34	the	the	DET
gujaf-418	136	35	strengths	strength	NOUN
gujaf-418	136	36	and	and	CCONJ
gujaf-418	136	37	potential	potential	ADJ
gujaf-418	136	38	areas	area	NOUN
gujaf-418	136	39	of	of	ADP
gujaf-418	136	40	improvement	improvement	NOUN
gujaf-418	136	41	in	in	ADP
gujaf-418	136	42	the	the	DET
gujaf-418	136	43	internal	internal	ADJ
gujaf-418	136	44	control	control	NOUN
gujaf-418	136	45	systems	system	NOUN
gujaf-418	136	46	that	that	PRON
gujaf-418	136	47	are	be	AUX
gujaf-418	136	48	essential	essential	ADJ
gujaf-418	136	49	for	for	ADP
gujaf-418	136	50	managing	manage	VERB
gujaf-418	136	51	revenue	revenue	NOUN
gujaf-418	136	52	leakage	leakage	NOUN
gujaf-418	136	53	in	in	ADP
gujaf-418	136	54	financial	financial	ADJ
gujaf-418	136	55	companies	company	NOUN
gujaf-418	136	56	in	in	ADP
gujaf-418	136	57	edo	edo	PROPN
gujaf-418	136	58	state	state	NOUN
gujaf-418	136	59	.	.	PUNCT
gujaf-418	137	1	while	while	SCONJ
gujaf-418	137	2	the	the	DET
gujaf-418	137	3	descriptive	descriptive	ADJ
gujaf-418	137	4	analysis	analysis	NOUN
gujaf-418	137	5	indicates	indicate	VERB
gujaf-418	137	6	relatively	relatively	ADV
gujaf-418	137	7	high	high	ADJ
gujaf-418	137	8	mean	mean	NOUN
gujaf-418	137	9	scores	score	NOUN
gujaf-418	137	10	for	for	ADP
gujaf-418	137	11	the	the	DET
gujaf-418	137	12	internal	internal	ADJ
gujaf-418	137	13	control	control	NOUN
gujaf-418	137	14	variables	variable	NOUN
gujaf-418	137	15	(	(	PUNCT
gujaf-418	137	16	around	around	ADP
gujaf-418	137	17	4.0	4.0	NUM
gujaf-418	137	18	)	)	PUNCT
gujaf-418	137	19	,	,	PUNCT
gujaf-418	137	20	the	the	DET
gujaf-418	137	21	mean	mean	ADJ
gujaf-418	137	22	score	score	NOUN
gujaf-418	137	23	for	for	ADP
gujaf-418	137	24	revenue	revenue	NOUN
gujaf-418	137	25	leakage	leakage	NOUN
gujaf-418	137	26	remains	remain	VERB
gujaf-418	137	27	moderately	moderately	ADV
gujaf-418	137	28	high	high	ADJ
gujaf-418	137	29	at	at	ADP
gujaf-418	137	30	3.692	3.692	NUM
gujaf-418	137	31	.	.	PUNCT
gujaf-418	138	1	this	this	PRON
gujaf-418	138	2	suggests	suggest	VERB
gujaf-418	138	3	a	a	DET
gujaf-418	138	4	perceived	perceive	VERB
gujaf-418	138	5	strength	strength	NOUN
gujaf-418	138	6	in	in	ADP
gujaf-418	138	7	control	control	NOUN
gujaf-418	138	8	systems	system	NOUN
gujaf-418	138	9	coexisting	coexist	VERB
gujaf-418	138	10	with	with	ADP
gujaf-418	138	11	a	a	DET
gujaf-418	138	12	noticeable	noticeable	ADJ
gujaf-418	138	13	level	level	NOUN
gujaf-418	138	14	of	of	ADP
gujaf-418	138	15	revenue	revenue	NOUN
gujaf-418	138	16	leakage	leakage	NOUN
gujaf-418	138	17	,	,	PUNCT
gujaf-418	138	18	highlighting	highlight	VERB
gujaf-418	138	19	a	a	DET
gujaf-418	138	20	potential	potential	ADJ
gujaf-418	138	21	disconnect	disconnect	NOUN
gujaf-418	138	22	between	between	ADP
gujaf-418	138	23	the	the	DET
gujaf-418	138	24	perceived	perceive	VERB
gujaf-418	138	25	effectiveness	effectiveness	NOUN
gujaf-418	138	26	of	of	ADP
gujaf-418	138	27	controls	control	NOUN
gujaf-418	138	28	and	and	CCONJ
gujaf-418	138	29	the	the	DET
gujaf-418	138	30	persistence	persistence	NOUN
gujaf-418	138	31	of	of	ADP
gujaf-418	138	32	leakage	leakage	NOUN
gujaf-418	138	33	.	.	PUNCT
gujaf-418	139	1	this	this	DET
gujaf-418	139	2	contradiction	contradiction	NOUN
gujaf-418	139	3	warrants	warrant	NOUN
gujaf-418	139	4	further	far	ADV
gujaf-418	139	5	exploration	exploration	NOUN
gujaf-418	139	6	in	in	ADP
gujaf-418	139	7	the	the	DET
gujaf-418	139	8	subsequent	subsequent	ADJ
gujaf-418	139	9	analyses	analysis	NOUN
gujaf-418	139	10	and	and	CCONJ
gujaf-418	139	11	discussion	discussion	NOUN
gujaf-418	139	12	.	.	PUNCT
gujaf-418	140	1	correlation	correlation	NOUN
gujaf-418	140	2	analysis	analysis	NOUN
gujaf-418	140	3	to	to	PART
gujaf-418	140	4	test	test	VERB
gujaf-418	140	5	the	the	DET
gujaf-418	140	6	strength	strength	NOUN
gujaf-418	140	7	of	of	ADP
gujaf-418	140	8	association	association	NOUN
gujaf-418	140	9	between	between	ADP
gujaf-418	140	10	the	the	DET
gujaf-418	140	11	variables	variable	NOUN
gujaf-418	140	12	in	in	ADP
gujaf-418	140	13	this	this	DET
gujaf-418	140	14	research	research	NOUN
gujaf-418	140	15	,	,	PUNCT
gujaf-418	140	16	the	the	DET
gujaf-418	140	17	spearman	spearman	NOUN
gujaf-418	140	18	correlation	correlation	NOUN
gujaf-418	140	19	analysis	analysis	NOUN
gujaf-418	140	20	was	be	AUX
gujaf-418	140	21	performed	perform	VERB
gujaf-418	140	22	.	.	PUNCT
gujaf-418	141	1	this	this	PRON
gujaf-418	141	2	is	be	AUX
gujaf-418	141	3	presented	present	VERB
gujaf-418	141	4	in	in	ADP
gujaf-418	141	5	table	table	NOUN
gujaf-418	141	6	4.2	4.2	NUM
gujaf-418	141	7	;	;	PUNCT
gujaf-418	141	8	table	table	NOUN
gujaf-418	141	9	2	2	NUM
gujaf-418	141	10	:	:	PUNCT
gujaf-418	141	11	correlation	correlation	NOUN
gujaf-418	141	12	matrix	matrix	NOUN
gujaf-418	141	13	of	of	ADP
gujaf-418	141	14	variables	variable	NOUN
gujaf-418	141	15	spearman	spearman	NOUN
gujaf-418	141	16	's	's	PART
gujaf-418	141	17	rho	rho	PROPN
gujaf-418	141	18	rl	rl	PROPN
gujaf-418	141	19	avg	avg	PROPN
gujaf-418	141	20	ce	ce	PROPN
gujaf-418	141	21	avg	avg	PROPN
gujaf-418	141	22	ra	ra	PROPN
gujaf-418	141	23	avg	avg	PROPN
gujaf-418	141	24	ca	ca	PROPN
gujaf-418	141	25	avg	avg	PROPN
gujaf-418	141	26	ic	ic	PROPN
gujaf-418	141	27	avg	avg	PROPN
gujaf-418	141	28	mo	mo	PROPN
gujaf-418	141	29	avg	avg	PROPN
gujaf-418	141	30	rl	rl	PROPN
gujaf-418	141	31	avg	avg	PROPN
gujaf-418	141	32	coeff	coeff	PROPN
gujaf-418	141	33	.	.	PROPN
gujaf-418	141	34	1	1	NUM
gujaf-418	141	35	sig	sig	NOUN
gujaf-418	141	36	.	.	PUNCT
gujaf-418	141	37	.	.	PUNCT
gujaf-418	142	1	ce	ce	PROPN
gujaf-418	142	2	avg	avg	PROPN
gujaf-418	142	3	coeff	coeff	PROPN
gujaf-418	142	4	.	.	PUNCT
gujaf-418	142	5	.232	.232	NUM
gujaf-418	143	1	*	*	PUNCT
gujaf-418	143	2	*	*	PROPN
gujaf-418	143	3	1	1	NUM
gujaf-418	143	4	sig	sig	NOUN
gujaf-418	143	5	.	.	PUNCT
gujaf-418	144	1	0.00	0.00	NUM
gujaf-418	144	2	.	.	PUNCT
gujaf-418	145	1	ra	ra	PROPN
gujaf-418	145	2	avg	avg	PROPN
gujaf-418	145	3	coeff	coeff	PROPN
gujaf-418	145	4	.	.	PROPN
gujaf-418	145	5	.162	.162	PROPN
gujaf-418	146	1	*	*	PUNCT
gujaf-418	147	1	*	*	PUNCT
gujaf-418	147	2	.327	.327	NUM
gujaf-418	147	3	*	*	PUNCT
gujaf-418	147	4	*	*	PROPN
gujaf-418	147	5	1	1	NUM
gujaf-418	147	6	sig	sig	NOUN
gujaf-418	147	7	.	.	PUNCT
gujaf-418	148	1	0.00	0.00	NUM
gujaf-418	148	2	0.00	0.00	NUM
gujaf-418	148	3	.	.	PUNCT
gujaf-418	149	1	ca	can	AUX
gujaf-418	149	2	avg	avg	PROPN
gujaf-418	149	3	coeff	coeff	PROPN
gujaf-418	149	4	.	.	PROPN
gujaf-418	149	5	.220	.220	NUM
gujaf-418	150	1	*	*	PUNCT
gujaf-418	150	2	*	*	NOUN
gujaf-418	150	3	.393	.393	NUM
gujaf-418	150	4	*	*	PUNCT
gujaf-418	150	5	*	*	PUNCT
gujaf-418	150	6	.361	.361	NUM
gujaf-418	150	7	*	*	PUNCT
gujaf-418	150	8	*	*	PROPN
gujaf-418	150	9	1	1	NUM
gujaf-418	150	10	sig	sig	NOUN
gujaf-418	150	11	.	.	PUNCT
gujaf-418	151	1	0.00	0.00	NUM
gujaf-418	151	2	0.00	0.00	NUM
gujaf-418	151	3	0.00	0.00	NUM
gujaf-418	151	4	.	.	PUNCT
gujaf-418	152	1	ic	ic	PROPN
gujaf-418	152	2	avg	avg	PROPN
gujaf-418	152	3	coeff	coeff	PROPN
gujaf-418	152	4	.	.	PUNCT
gujaf-418	152	5	.158	.158	PROPN
gujaf-418	153	1	*	*	PUNCT
gujaf-418	154	1	*	*	PUNCT
gujaf-418	154	2	.344	.344	NUM
gujaf-418	154	3	*	*	PUNCT
gujaf-418	154	4	*	*	PUNCT
gujaf-418	154	5	.359	.359	NUM
gujaf-418	154	6	*	*	NOUN
gujaf-418	154	7	*	*	NOUN
gujaf-418	154	8	.379	.379	NUM
gujaf-418	154	9	*	*	PROPN
gujaf-418	154	10	*	*	PROPN
gujaf-418	154	11	1	1	NUM
gujaf-418	154	12	sig	sig	NOUN
gujaf-418	154	13	.	.	PUNCT
gujaf-418	155	1	0.00	0.00	NUM
gujaf-418	155	2	0.00	0.00	NUM
gujaf-418	155	3	0.00	0.00	NUM
gujaf-418	155	4	0.00	0.00	NUM
gujaf-418	155	5	.	.	PUNCT
gujaf-418	156	1	mo	mo	PROPN
gujaf-418	156	2	avg	avg	PROPN
gujaf-418	156	3	coeff	coeff	PROPN
gujaf-418	156	4	.	.	PROPN
gujaf-418	156	5	.150	.150	NUM
gujaf-418	157	1	*	*	PUNCT
gujaf-418	157	2	*	*	PUNCT
gujaf-418	157	3	.298	.298	NUM
gujaf-418	157	4	*	*	NOUN
gujaf-418	157	5	*	*	NOUN
gujaf-418	157	6	.369	.369	PUNCT
gujaf-418	157	7	*	*	PUNCT
gujaf-418	157	8	*	*	PUNCT
gujaf-418	157	9	.372	.372	PROPN
gujaf-418	157	10	*	*	X
gujaf-418	157	11	*	*	NOUN
gujaf-418	157	12	.418	.418	NUM
gujaf-418	157	13	*	*	PUNCT
gujaf-418	157	14	*	*	PROPN
gujaf-418	157	15	1	1	NUM
gujaf-418	157	16	sig	sig	NOUN
gujaf-418	157	17	.	.	PUNCT
gujaf-418	158	1	0.00	0.00	NUM
gujaf-418	158	2	0.00	0.00	NUM
gujaf-418	158	3	0.00	0.00	NUM
gujaf-418	158	4	0.00	0.00	NUM
gujaf-418	158	5	0.00	0.00	NUM
gujaf-418	158	6	.	.	PUNCT
gujaf-418	159	1	source	source	NOUN
gujaf-418	159	2	:	:	PUNCT
gujaf-418	159	3	stata	stata	PROPN
gujaf-418	159	4	v13	v13	X
gujaf-418	159	5	the	the	DET
gujaf-418	159	6	data	datum	NOUN
gujaf-418	159	7	in	in	ADP
gujaf-418	159	8	table	table	NOUN
gujaf-418	159	9	2	2	NUM
gujaf-418	159	10	showcases	showcase	VERB
gujaf-418	159	11	the	the	DET
gujaf-418	159	12	relationships	relationship	NOUN
gujaf-418	159	13	between	between	ADP
gujaf-418	159	14	six	six	NUM
gujaf-418	159	15	variables	variable	NOUN
gujaf-418	159	16	:	:	PUNCT
gujaf-418	159	17	rl	rl	PROPN
gujaf-418	159	18	avg	avg	PROPN
gujaf-418	159	19	(	(	PUNCT
gujaf-418	159	20	revenue	revenue	NOUN
gujaf-418	159	21	leakage	leakage	NOUN
gujaf-418	159	22	average	average	NOUN
gujaf-418	159	23	)	)	PUNCT
gujaf-418	159	24	,	,	PUNCT
gujaf-418	159	25	ce	ce	PROPN
gujaf-418	159	26	avg	avg	PROPN
gujaf-418	159	27	(	(	PUNCT
gujaf-418	159	28	control	control	PROPN
gujaf-418	159	29	environment	environment	PROPN
gujaf-418	159	30	average	average	ADJ
gujaf-418	159	31	)	)	PUNCT
gujaf-418	159	32	,	,	PUNCT
gujaf-418	159	33	ra	ra	PROPN
gujaf-418	159	34	avg	avg	PROPN
gujaf-418	159	35	(	(	PUNCT
gujaf-418	159	36	risk	risk	NOUN
gujaf-418	159	37	assessment	assessment	NOUN
gujaf-418	159	38	average	average	ADJ
gujaf-418	159	39	)	)	PUNCT
gujaf-418	159	40	,	,	PUNCT
gujaf-418	159	41	ca	can	AUX
gujaf-418	159	42	avg	avg	PROPN
gujaf-418	159	43	(	(	PUNCT
gujaf-418	159	44	control	control	NOUN
gujaf-418	159	45	activities	activity	NOUN
gujaf-418	159	46	average	average	ADJ
gujaf-418	159	47	)	)	PUNCT
gujaf-418	159	48	,	,	PUNCT
gujaf-418	159	49	ic	ic	PROPN
gujaf-418	159	50	avg	avg	PROPN
gujaf-418	159	51	(	(	PUNCT
gujaf-418	159	52	information	information	NOUN
gujaf-418	159	53	and	and	CCONJ
gujaf-418	159	54	communication	communication	NOUN
gujaf-418	159	55	average	average	NOUN
gujaf-418	159	56	)	)	PUNCT
gujaf-418	159	57	,	,	PUNCT
gujaf-418	159	58	and	and	CCONJ
gujaf-418	159	59	mo	mo	PROPN
gujaf-418	159	60	avg	avg	PROPN
gujaf-418	159	61	(	(	PUNCT
gujaf-418	159	62	monitoring	monitor	VERB
gujaf-418	159	63	average	average	ADJ
gujaf-418	159	64	)	)	PUNCT
gujaf-418	159	65	.	.	PUNCT
gujaf-418	160	1	the	the	DET
gujaf-418	160	2	matrix	matrix	NOUN
gujaf-418	160	3	reveals	reveal	VERB
gujaf-418	160	4	a	a	DET
gujaf-418	160	5	statistically	statistically	ADV
gujaf-418	160	6	significant	significant	ADJ
gujaf-418	160	7	positive	positive	ADJ
gujaf-418	160	8	correlation	correlation	NOUN
gujaf-418	160	9	between	between	ADP
gujaf-418	160	10	rl	rl	PROPN
gujaf-418	160	11	avg	avg	PROPN
gujaf-418	160	12	and	and	CCONJ
gujaf-418	160	13	ce	ce	PROPN
gujaf-418	160	14	avg	avg	PROPN
gujaf-418	160	15	,	,	PUNCT
gujaf-418	160	16	with	with	ADP
gujaf-418	160	17	a	a	DET
gujaf-418	160	18	spearman	spearman	NOUN
gujaf-418	160	19	’s	’s	PART
gujaf-418	160	20	rho	rho	ADJ
gujaf-418	160	21	coefficient	coefficient	NOUN
gujaf-418	160	22	of	of	ADP
gujaf-418	160	23	0.232	0.232	NUM
gujaf-418	160	24	(	(	PUNCT
gujaf-418	160	25	p	p	X
gujaf-418	160	26	<	<	X
gujaf-418	160	27	0.01	0.01	NUM
gujaf-418	160	28	)	)	PUNCT
gujaf-418	160	29	.	.	PUNCT
gujaf-418	161	1	this	this	PRON
gujaf-418	161	2	indicates	indicate	VERB
gujaf-418	161	3	that	that	SCONJ
gujaf-418	161	4	a	a	DET
gujaf-418	161	5	stronger	strong	ADJ
gujaf-418	161	6	control	control	NOUN
gujaf-418	161	7	environment	environment	NOUN
gujaf-418	161	8	is	be	AUX
gujaf-418	161	9	moderately	moderately	ADV
gujaf-418	161	10	associated	associate	VERB
gujaf-418	161	11	with	with	ADP
gujaf-418	161	12	reduced	reduce	VERB
gujaf-418	161	13	revenue	revenue	NOUN
gujaf-418	161	14	leakage	leakage	NOUN
gujaf-418	161	15	.	.	PUNCT
gujaf-418	162	1	similarly	similarly	ADV
gujaf-418	162	2	,	,	PUNCT
gujaf-418	162	3	rl	rl	PROPN
gujaf-418	162	4	avg	avg	PROPN
gujaf-418	162	5	shows	show	VERB
gujaf-418	162	6	a	a	DET
gujaf-418	162	7	positive	positive	ADJ
gujaf-418	162	8	correlation	correlation	NOUN
gujaf-418	162	9	with	with	ADP
gujaf-418	162	10	ra	ra	PROPN
gujaf-418	162	11	avg	avg	PROPN
gujaf-418	162	12	(	(	PUNCT
gujaf-418	162	13	0.162	0.162	NUM
gujaf-418	162	14	,	,	PUNCT
gujaf-418	162	15	p	p	X
gujaf-418	162	16	<	<	X
gujaf-418	162	17	0.01	0.01	NUM
gujaf-418	162	18	)	)	PUNCT
gujaf-418	162	19	,	,	PUNCT
gujaf-418	162	20	ca	can	AUX
gujaf-418	162	21	avg	avg	PROPN
gujaf-418	162	22	(	(	PUNCT
gujaf-418	162	23	0.220	0.220	NUM
gujaf-418	162	24	,	,	PUNCT
gujaf-418	162	25	p	p	X
gujaf-418	162	26	<	<	X
gujaf-418	162	27	0.01	0.01	NUM
gujaf-418	162	28	)	)	PUNCT
gujaf-418	162	29	,	,	PUNCT
gujaf-418	162	30	ic	ic	PROPN
gujaf-418	162	31	avg	avg	PROPN
gujaf-418	162	32	(	(	PUNCT
gujaf-418	162	33	0.158	0.158	NUM
gujaf-418	162	34	,	,	PUNCT
gujaf-418	162	35	p	p	X
gujaf-418	162	36	<	<	X
gujaf-418	162	37	0.01	0.01	NUM
gujaf-418	162	38	)	)	PUNCT
gujaf-418	162	39	,	,	PUNCT
gujaf-418	162	40	and	and	CCONJ
gujaf-418	162	41	mo	mo	PROPN
gujaf-418	162	42	avg	avg	PROPN
gujaf-418	162	43	(	(	PUNCT
gujaf-418	162	44	0.150	0.150	NUM
gujaf-418	162	45	,	,	PUNCT
gujaf-418	162	46	p	p	X
gujaf-418	162	47	<	<	X
gujaf-418	162	48	0.01	0.01	NUM
gujaf-418	162	49	)	)	PUNCT
gujaf-418	162	50	.	.	PUNCT
gujaf-418	163	1	while	while	SCONJ
gujaf-418	163	2	these	these	DET
gujaf-418	163	3	coefficients	coefficient	NOUN
gujaf-418	163	4	are	be	AUX
gujaf-418	163	5	relatively	relatively	ADV
gujaf-418	163	6	low	low	ADJ
gujaf-418	163	7	,	,	PUNCT
gujaf-418	163	8	they	they	PRON
gujaf-418	163	9	suggest	suggest	VERB
gujaf-418	163	10	weak	weak	ADJ
gujaf-418	163	11	but	but	CCONJ
gujaf-418	163	12	meaningful	meaningful	ADJ
gujaf-418	163	13	relationships	relationship	NOUN
gujaf-418	163	14	between	between	ADP
gujaf-418	163	15	revenue	revenue	NOUN
gujaf-418	163	16	leakage	leakage	NOUN
gujaf-418	163	17	and	and	CCONJ
gujaf-418	163	18	the	the	DET
gujaf-418	163	19	other	other	ADJ
gujaf-418	163	20	internal	internal	ADJ
gujaf-418	163	21	control	control	NOUN
gujaf-418	163	22	system	system	NOUN
gujaf-418	163	23	components	component	NOUN
gujaf-418	163	24	.	.	PUNCT
gujaf-418	164	1	ic	ic	PROPN
gujaf-418	164	2	avg	avg	PROPN
gujaf-418	164	3	and	and	CCONJ
gujaf-418	164	4	mo	mo	PROPN
gujaf-418	164	5	avg	avg	PROPN
gujaf-418	164	6	exhibit	exhibit	VERB
gujaf-418	164	7	the	the	DET
gujaf-418	164	8	strongest	strong	ADJ
gujaf-418	164	9	correlation	correlation	NOUN
gujaf-418	164	10	within	within	ADP
gujaf-418	164	11	the	the	DET
gujaf-418	164	12	matrix	matrix	NOUN
gujaf-418	164	13	(	(	PUNCT
gujaf-418	164	14	0.418	0.418	NUM
gujaf-418	164	15	,	,	PUNCT
gujaf-418	164	16	p	p	X
gujaf-418	164	17	<	<	X
gujaf-418	164	18	0.01	0.01	NUM
gujaf-418	164	19	)	)	PUNCT
gujaf-418	164	20	.	.	PUNCT
gujaf-418	165	1	this	this	DET
gujaf-418	165	2	highlights	highlight	VERB
gujaf-418	165	3	the	the	DET
gujaf-418	165	4	critical	critical	ADJ
gujaf-418	165	5	interdependence	interdependence	NOUN
gujaf-418	165	6	between	between	ADP
gujaf-418	165	7	robust	robust	ADJ
gujaf-418	165	8	information	information	NOUN
gujaf-418	165	9	-	-	PUNCT
gujaf-418	165	10	communication	communication	NOUN
gujaf-418	165	11	systems	system	NOUN
gujaf-418	165	12	and	and	CCONJ
gujaf-418	165	13	effective	effective	ADJ
gujaf-418	165	14	monitoring	monitoring	NOUN
gujaf-418	165	15	processes	process	NOUN
gujaf-418	165	16	within	within	ADP
gujaf-418	165	17	financial	financial	ADJ
gujaf-418	165	18	companies	company	NOUN
gujaf-418	165	19	.	.	PUNCT
gujaf-418	166	1	it	it	PRON
gujaf-418	166	2	also	also	ADV
gujaf-418	166	3	suggests	suggest	VERB
gujaf-418	166	4	the	the	DET
gujaf-418	166	5	absence	absence	NOUN
gujaf-418	166	6	of	of	ADP
gujaf-418	166	7	multicollinearity	multicollinearity	NOUN
gujaf-418	166	8	,	,	PUNCT
gujaf-418	166	9	which	which	PRON
gujaf-418	166	10	is	be	AUX
gujaf-418	166	11	further	furth	ADJ
gujaf-418	166	12	gusau	gusau	ADJ
gujaf-418	166	13	journal	journal	NOUN
gujaf-418	166	14	of	of	ADP
gujaf-418	166	15	accounting	accounting	NOUN
gujaf-418	166	16	and	and	CCONJ
gujaf-418	166	17	finance	finance	NOUN
gujaf-418	166	18	,	,	PUNCT
gujaf-418	166	19	vol.6	vol.6	PROPN
gujaf-418	166	20	,	,	PUNCT
gujaf-418	166	21	issue	issue	NOUN
gujaf-418	166	22	2	2	NUM
gujaf-418	166	23	,	,	PUNCT
gujaf-418	166	24	april	april	PROPN
gujaf-418	166	25	,	,	PUNCT
gujaf-418	166	26	2025	2025	NUM
gujaf-418	166	27	102	102	NUM
gujaf-418	166	28	buttressed	buttress	VERB
gujaf-418	166	29	by	by	ADP
gujaf-418	166	30	the	the	DET
gujaf-418	166	31	results	result	NOUN
gujaf-418	166	32	of	of	ADP
gujaf-418	166	33	variance	variance	NOUN
gujaf-418	166	34	inflation	inflation	NOUN
gujaf-418	166	35	factor	factor	NOUN
gujaf-418	166	36	in	in	ADP
gujaf-418	166	37	which	which	PRON
gujaf-418	166	38	none	none	NOUN
gujaf-418	166	39	of	of	ADP
gujaf-418	166	40	the	the	DET
gujaf-418	166	41	vifs	vif	NOUN
gujaf-418	166	42	were	be	AUX
gujaf-418	166	43	greater	great	ADJ
gujaf-418	166	44	than	than	ADP
gujaf-418	166	45	10	10	NUM
gujaf-418	166	46	.	.	PUNCT
gujaf-418	167	1	summarily	summarily	ADV
gujaf-418	167	2	,	,	PUNCT
gujaf-418	167	3	the	the	DET
gujaf-418	167	4	correlation	correlation	NOUN
gujaf-418	167	5	matrix	matrix	NOUN
gujaf-418	167	6	emphasizes	emphasize	VERB
gujaf-418	167	7	the	the	DET
gujaf-418	167	8	interconnectedness	interconnectedness	NOUN
gujaf-418	167	9	of	of	ADP
gujaf-418	167	10	internal	internal	ADJ
gujaf-418	167	11	control	control	NOUN
gujaf-418	167	12	system	system	NOUN
gujaf-418	167	13	components	component	NOUN
gujaf-418	167	14	,	,	PUNCT
gujaf-418	167	15	with	with	ADP
gujaf-418	167	16	varying	vary	VERB
gujaf-418	167	17	degrees	degree	NOUN
gujaf-418	167	18	of	of	ADP
gujaf-418	167	19	association	association	NOUN
gujaf-418	167	20	.	.	PUNCT
gujaf-418	168	1	the	the	DET
gujaf-418	168	2	consistently	consistently	ADV
gujaf-418	168	3	significant	significant	ADJ
gujaf-418	168	4	p	p	NOUN
gujaf-418	168	5	-	-	PUNCT
gujaf-418	168	6	values	value	NOUN
gujaf-418	168	7	(	(	PUNCT
gujaf-418	168	8	p	p	X
gujaf-418	168	9	<	<	X
gujaf-418	168	10	0.01	0.01	NUM
gujaf-418	168	11	)	)	PUNCT
gujaf-418	168	12	across	across	ADP
gujaf-418	168	13	all	all	DET
gujaf-418	168	14	relationships	relationship	NOUN
gujaf-418	168	15	indicate	indicate	VERB
gujaf-418	168	16	that	that	SCONJ
gujaf-418	168	17	these	these	DET
gujaf-418	168	18	correlations	correlation	NOUN
gujaf-418	168	19	are	be	AUX
gujaf-418	168	20	unlikely	unlikely	ADJ
gujaf-418	168	21	to	to	PART
gujaf-418	168	22	occur	occur	VERB
gujaf-418	168	23	by	by	ADP
gujaf-418	168	24	chance	chance	NOUN
gujaf-418	168	25	.	.	PUNCT
gujaf-418	169	1	these	these	DET
gujaf-418	169	2	findings	finding	NOUN
gujaf-418	169	3	provide	provide	VERB
gujaf-418	169	4	valuable	valuable	ADJ
gujaf-418	169	5	insights	insight	NOUN
gujaf-418	169	6	into	into	ADP
gujaf-418	169	7	the	the	DET
gujaf-418	169	8	role	role	NOUN
gujaf-418	169	9	of	of	ADP
gujaf-418	169	10	internal	internal	ADJ
gujaf-418	169	11	control	control	NOUN
gujaf-418	169	12	systems	system	NOUN
gujaf-418	169	13	in	in	ADP
gujaf-418	169	14	addressing	address	VERB
gujaf-418	169	15	revenue	revenue	NOUN
gujaf-418	169	16	leakage	leakage	NOUN
gujaf-418	169	17	in	in	ADP
gujaf-418	169	18	financial	financial	ADJ
gujaf-418	169	19	companies	company	NOUN
gujaf-418	169	20	.	.	PUNCT
gujaf-418	170	1	regression	regression	VERB
gujaf-418	170	2	analysis	analysis	NOUN
gujaf-418	170	3	and	and	CCONJ
gujaf-418	170	4	diagnostic	diagnostic	ADJ
gujaf-418	170	5	tests	test	NOUN
gujaf-418	170	6	table	table	VERB
gujaf-418	170	7	3	3	NUM
gujaf-418	170	8	:	:	PUNCT
gujaf-418	170	9	regression	regression	NOUN
gujaf-418	170	10	estimate	estimate	VERB
gujaf-418	170	11	one	one	NUM
gujaf-418	170	12	dependent	dependent	ADJ
gujaf-418	170	13	variable	variable	NOUN
gujaf-418	170	14	:	:	PUNCT
gujaf-418	170	15	rl_avg	rl_avg	NOUN
gujaf-418	170	16	method	method	NOUN
gujaf-418	170	17	:	:	PUNCT
gujaf-418	170	18	least	least	ADJ
gujaf-418	170	19	squares	square	NOUN
gujaf-418	170	20	variable	variable	ADJ
gujaf-418	170	21	coef	coef	PROPN
gujaf-418	170	22	.	.	PUNCT
gujaf-418	171	1	std	std	NOUN
gujaf-418	171	2	.	.	PUNCT
gujaf-418	171	3	error	error	NOUN
gujaf-418	171	4	tstatistic	tstatistic	ADJ
gujaf-418	171	5	prob	prob	NOUN
gujaf-418	171	6	.	.	PUNCT
gujaf-418	172	1	ce_avg	ce_avg	PROPN
gujaf-418	172	2	0.254	0.254	NUM
gujaf-418	172	3	0.067	0.067	NUM
gujaf-418	172	4	3.790	3.790	NUM
gujaf-418	172	5	0.000	0.000	NUM
gujaf-418	172	6	ra_avg	ra_avg	PROPN
gujaf-418	172	7	0.057	0.057	NUM
gujaf-418	172	8	0.070	0.070	NUM
gujaf-418	172	9	0.810	0.810	NUM
gujaf-418	172	10	0.418	0.418	NUM
gujaf-418	172	11	ca_avg	ca_avg	PROPN
gujaf-418	172	12	0.184	0.184	NUM
gujaf-418	172	13	0.069	0.069	NUM
gujaf-418	172	14	2.660	2.660	NUM
gujaf-418	172	15	0.008	0.008	NUM
gujaf-418	172	16	ic_avg	ic_avg	PROPN
gujaf-418	172	17	0.065	0.065	NUM
gujaf-418	172	18	0.072	0.072	NUM
gujaf-418	172	19	0.905	0.905	NUM
gujaf-418	172	20	0.366	0.366	NUM
gujaf-418	172	21	mo_avg	mo_avg	VERB
gujaf-418	172	22	0.068	0.068	NUM
gujaf-418	172	23	0.071	0.071	NUM
gujaf-418	172	24	0.954	0.954	NUM
gujaf-418	172	25	0.340	0.340	NUM
gujaf-418	172	26	c	c	NOUN
gujaf-418	172	27	1.191	1.191	NUM
gujaf-418	172	28	0.247	0.247	NUM
gujaf-418	172	29	4.832	4.832	NUM
gujaf-418	172	30	0.000	0.000	NUM
gujaf-418	172	31	r	r	NOUN
gujaf-418	172	32	-	-	PUNCT
gujaf-418	172	33	squared	square	VERB
gujaf-418	172	34	0.219	0.219	NUM
gujaf-418	172	35	adjusted	adjusted	ADJ
gujaf-418	172	36	r	r	NOUN
gujaf-418	172	37	-	-	PUNCT
gujaf-418	172	38	squared	square	VERB
gujaf-418	172	39	0.209	0.209	NUM
gujaf-418	172	40	f	f	X
gujaf-418	172	41	-	-	PUNCT
gujaf-418	172	42	statistic	statistic	ADJ
gujaf-418	172	43	22.069	22.069	NUM
gujaf-418	172	44	prob(f	prob(f	NOUN
gujaf-418	172	45	-	-	PUNCT
gujaf-418	172	46	statistic	statistic	NOUN
gujaf-418	172	47	)	)	PUNCT
gujaf-418	172	48	0.000	0.000	NUM
gujaf-418	172	49	durbin	durbin	ADJ
gujaf-418	172	50	-	-	PUNCT
gujaf-418	172	51	watson	watson	NOUN
gujaf-418	172	52	stat	stat	PROPN
gujaf-418	172	53	1.711	1.711	NUM
gujaf-418	172	54	breusch	breusch	ADJ
gujaf-418	172	55	-	-	PUNCT
gujaf-418	172	56	godfrey	godfrey	NOUN
gujaf-418	172	57	serial	serial	ADJ
gujaf-418	172	58	correlation	correlation	NOUN
gujaf-418	172	59	lm	lm	INTJ
gujaf-418	172	60	obs*r	obs*r	NOUN
gujaf-418	172	61	-	-	PUNCT
gujaf-418	172	62	squared	square	VERB
gujaf-418	172	63	10.270	10.270	NUM
gujaf-418	172	64	prob	prob	NOUN
gujaf-418	172	65	.	.	PUNCT
gujaf-418	173	1	chi	chi	ADJ
gujaf-418	173	2	-	-	PUNCT
gujaf-418	173	3	square(2	square(2	NOUN
gujaf-418	173	4	)	)	PUNCT
gujaf-418	173	5	0.006	0.006	NUM
gujaf-418	173	6	breusch	breusch	ADV
gujaf-418	173	7	-	-	PUNCT
gujaf-418	173	8	pagan	pagan	VERB
gujaf-418	173	9	-	-	PUNCT
gujaf-418	173	10	godfrey	godfrey	NOUN
gujaf-418	173	11	heteroskedasticity	heteroskedasticity	NOUN
gujaf-418	173	12	test	test	NOUN
gujaf-418	173	13	obs*r	obs*r	NOUN
gujaf-418	173	14	-	-	PUNCT
gujaf-418	173	15	squared	square	VERB
gujaf-418	173	16	5.953	5.953	NUM
gujaf-418	173	17	prob	prob	NOUN
gujaf-418	173	18	.	.	PUNCT
gujaf-418	174	1	chi	chi	NOUN
gujaf-418	174	2	-	-	PUNCT
gujaf-418	174	3	square(5	square(5	NOUN
gujaf-418	174	4	)	)	PUNCT
gujaf-418	174	5	0.311	0.311	NUM
gujaf-418	174	6	ramsey	ramsey	NOUN
gujaf-418	174	7	reset	reset	NOUN
gujaf-418	174	8	test	test	NOUN
gujaf-418	174	9	f	f	X
gujaf-418	174	10	-	-	PUNCT
gujaf-418	174	11	statistic	statistic	ADJ
gujaf-418	174	12	25.51352	25.51352	NUM
gujaf-418	174	13	prob	prob	NOUN
gujaf-418	174	14	.	.	PUNCT
gujaf-418	175	1	chi	chi	NOUN
gujaf-418	175	2	-	-	PUNCT
gujaf-418	175	3	square(5	square(5	ADJ
gujaf-418	175	4	)	)	PUNCT
gujaf-418	175	5	0.000	0.000	NUM
gujaf-418	175	6	source	source	NOUN
gujaf-418	175	7	:	:	PUNCT
gujaf-418	175	8	stata	stata	PROPN
gujaf-418	175	9	v13	v13	NOUN
gujaf-418	175	10	beginning	begin	VERB
gujaf-418	175	11	with	with	ADP
gujaf-418	175	12	the	the	DET
gujaf-418	175	13	diagnostic	diagnostic	ADJ
gujaf-418	175	14	tests	test	NOUN
gujaf-418	175	15	,	,	PUNCT
gujaf-418	175	16	at	at	ADP
gujaf-418	175	17	5	5	NUM
gujaf-418	175	18	%	%	NOUN
gujaf-418	175	19	significance	significance	NOUN
gujaf-418	175	20	,	,	PUNCT
gujaf-418	175	21	the	the	DET
gujaf-418	175	22	results	result	NOUN
gujaf-418	175	23	in	in	ADP
gujaf-418	175	24	table	table	NOUN
gujaf-418	175	25	3	3	NUM
gujaf-418	175	26	reveal	reveal	VERB
gujaf-418	175	27	the	the	DET
gujaf-418	175	28	presence	presence	NOUN
gujaf-418	175	29	of	of	ADP
gujaf-418	175	30	autocorrelation	autocorrelation	NOUN
gujaf-418	175	31	based	base	VERB
gujaf-418	175	32	on	on	ADP
gujaf-418	175	33	obs*r	obs*r	NOUN
gujaf-418	175	34	-	-	PUNCT
gujaf-418	175	35	squared	square	VERB
gujaf-418	175	36	of	of	ADP
gujaf-418	175	37	10.270	10.270	NUM
gujaf-418	175	38	and	and	CCONJ
gujaf-418	175	39	small	small	ADJ
gujaf-418	175	40	p	p	NOUN
gujaf-418	175	41	-	-	PUNCT
gujaf-418	175	42	value	value	NOUN
gujaf-418	175	43	of	of	ADP
gujaf-418	175	44	.006	.006	NUM
gujaf-418	175	45	.	.	PUNCT
gujaf-418	176	1	however	however	ADV
gujaf-418	176	2	,	,	PUNCT
gujaf-418	176	3	there	there	PRON
gujaf-418	176	4	was	be	VERB
gujaf-418	176	5	no	no	DET
gujaf-418	176	6	evidence	evidence	NOUN
gujaf-418	176	7	of	of	ADP
gujaf-418	176	8	heteroscedasticity	heteroscedasticity	NOUN
gujaf-418	176	9	as	as	SCONJ
gujaf-418	176	10	revealed	reveal	VERB
gujaf-418	176	11	by	by	ADP
gujaf-418	176	12	obs*r	obs*r	NOUN
gujaf-418	176	13	-	-	PUNCT
gujaf-418	176	14	squared	square	VERB
gujaf-418	176	15	of	of	ADP
gujaf-418	176	16	5.953	5.953	NUM
gujaf-418	176	17	and	and	CCONJ
gujaf-418	176	18	large	large	ADJ
gujaf-418	176	19	p	p	NOUN
gujaf-418	176	20	-	-	PUNCT
gujaf-418	176	21	value	value	NOUN
gujaf-418	176	22	of	of	ADP
gujaf-418	176	23	.311	.311	NUM
gujaf-418	176	24	.	.	PUNCT
gujaf-418	177	1	lastly	lastly	ADV
gujaf-418	177	2	,	,	PUNCT
gujaf-418	177	3	the	the	DET
gujaf-418	177	4	ramsey	ramsey	PROPN
gujaf-418	177	5	reset	reset	NOUN
gujaf-418	177	6	test	test	NOUN
gujaf-418	177	7	provides	provide	VERB
gujaf-418	177	8	evidence	evidence	NOUN
gujaf-418	177	9	of	of	ADP
gujaf-418	177	10	misspecification	misspecification	NOUN
gujaf-418	177	11	errors	error	NOUN
gujaf-418	177	12	as	as	SCONJ
gujaf-418	177	13	the	the	DET
gujaf-418	177	14	f	f	NOUN
gujaf-418	177	15	-	-	PUNCT
gujaf-418	177	16	statistic	statistic	NOUN
gujaf-418	177	17	has	have	VERB
gujaf-418	177	18	an	an	DET
gujaf-418	177	19	insignificant	insignificant	ADJ
gujaf-418	177	20	p	p	NOUN
gujaf-418	177	21	-	-	PUNCT
gujaf-418	177	22	value	value	NOUN
gujaf-418	177	23	.	.	PUNCT
gujaf-418	178	1	in	in	ADP
gujaf-418	178	2	conclusion	conclusion	NOUN
gujaf-418	178	3	,	,	PUNCT
gujaf-418	178	4	the	the	DET
gujaf-418	178	5	failed	fail	VERB
gujaf-418	178	6	results	result	NOUN
gujaf-418	178	7	of	of	ADP
gujaf-418	178	8	the	the	DET
gujaf-418	178	9	diagnostic	diagnostic	ADJ
gujaf-418	178	10	tests	test	NOUN
gujaf-418	178	11	suggest	suggest	VERB
gujaf-418	178	12	the	the	DET
gujaf-418	178	13	inadequacy	inadequacy	NOUN
gujaf-418	178	14	of	of	ADP
gujaf-418	178	15	the	the	DET
gujaf-418	178	16	ols	ol	NOUN
gujaf-418	178	17	estimator	estimator	NOUN
gujaf-418	178	18	.	.	PUNCT
gujaf-418	179	1	consequently	consequently	ADV
gujaf-418	179	2	,	,	PUNCT
gujaf-418	179	3	based	base	VERB
gujaf-418	179	4	on	on	ADP
gujaf-418	179	5	the	the	DET
gujaf-418	179	6	ordered	order	VERB
gujaf-418	179	7	nature	nature	NOUN
gujaf-418	179	8	of	of	ADP
gujaf-418	179	9	the	the	DET
gujaf-418	179	10	dependent	dependent	ADJ
gujaf-418	179	11	variable	variable	NOUN
gujaf-418	179	12	,	,	PUNCT
gujaf-418	179	13	the	the	DET
gujaf-418	179	14	ordered	order	VERB
gujaf-418	179	15	logistics	logistic	NOUN
gujaf-418	179	16	estimator	estimator	NOUN
gujaf-418	179	17	was	be	AUX
gujaf-418	179	18	utilized	utilize	VERB
gujaf-418	179	19	.	.	PUNCT
gujaf-418	180	1	gusau	gusau	PROPN
gujaf-418	180	2	journal	journal	PROPN
gujaf-418	180	3	of	of	ADP
gujaf-418	180	4	accounting	accounting	NOUN
gujaf-418	180	5	and	and	CCONJ
gujaf-418	180	6	finance	finance	NOUN
gujaf-418	180	7	,	,	PUNCT
gujaf-418	180	8	vol.6	vol.6	PROPN
gujaf-418	180	9	,	,	PUNCT
gujaf-418	180	10	issue	issue	NOUN
gujaf-418	180	11	2	2	NUM
gujaf-418	180	12	,	,	PUNCT
gujaf-418	180	13	april	april	PROPN
gujaf-418	180	14	,	,	PUNCT
gujaf-418	180	15	2025	2025	NUM
gujaf-418	180	16	103	103	NUM
gujaf-418	180	17	table	table	NOUN
gujaf-418	180	18	4	4	NUM
gujaf-418	180	19	:	:	PUNCT
gujaf-418	180	20	regression	regression	NOUN
gujaf-418	180	21	estimate	estimate	VERB
gujaf-418	180	22	two	two	NUM
gujaf-418	180	23	dependent	dependent	ADJ
gujaf-418	180	24	variable	variable	NOUN
gujaf-418	180	25	:	:	PUNCT
gujaf-418	180	26	rl_avg	rl_avg	NOUN
gujaf-418	180	27	method	method	NOUN
gujaf-418	180	28	:	:	PUNCT
gujaf-418	180	29	ml	ml	PROPN
gujaf-418	180	30	ordered	order	VERB
gujaf-418	180	31	logit	logit	PROPN
gujaf-418	180	32	(	(	PUNCT
gujaf-418	180	33	newton	newton	PROPN
gujaf-418	180	34	-	-	PUNCT
gujaf-418	180	35	raphson	raphson	PROPN
gujaf-418	180	36	/	/	SYM
gujaf-418	180	37	marquardt	marquardt	PROPN
gujaf-418	180	38	steps	step	NOUN
gujaf-418	180	39	)	)	PUNCT
gujaf-418	180	40	variable	variable	ADJ
gujaf-418	180	41	coefficient	coefficient	NOUN
gujaf-418	180	42	std	std	NOUN
gujaf-418	180	43	.	.	PUNCT
gujaf-418	181	1	error	error	NOUN
gujaf-418	181	2	z	z	NOUN
gujaf-418	181	3	-	-	PUNCT
gujaf-418	181	4	statistic	statistic	ADJ
gujaf-418	181	5	prob	prob	NOUN
gujaf-418	181	6	.	.	PUNCT
gujaf-418	182	1	ce_avg	ce_avg	PROPN
gujaf-418	182	2	0.461	0.461	NUM
gujaf-418	182	3	0.215	0.215	NUM
gujaf-418	182	4	2.149	2.149	NUM
gujaf-418	182	5	0.032	0.032	NUM
gujaf-418	182	6	ra_avg	ra_avg	PROPN
gujaf-418	182	7	0.239	0.239	NUM
gujaf-418	182	8	0.215	0.215	NUM
gujaf-418	182	9	1.111	1.111	NUM
gujaf-418	182	10	0.267	0.267	NUM
gujaf-418	182	11	ca_avg	ca_avg	NOUN
gujaf-418	182	12	0.578	0.578	NUM
gujaf-418	182	13	0.201	0.201	NUM
gujaf-418	182	14	2.874	2.874	NUM
gujaf-418	182	15	0.004	0.004	NUM
gujaf-418	182	16	ic_avg	ic_avg	NOUN
gujaf-418	182	17	0.192	0.192	NUM
gujaf-418	182	18	0.221	0.221	NUM
gujaf-418	182	19	0.868	0.868	NUM
gujaf-418	182	20	0.386	0.386	NUM
gujaf-418	182	21	mo_avg	mo_avg	NOUN
gujaf-418	182	22	0.165	0.165	NUM
gujaf-418	182	23	0.226	0.226	NUM
gujaf-418	182	24	0.732	0.732	NUM
gujaf-418	182	25	0.464	0.464	NUM
gujaf-418	182	26	pseudo	pseudo	NOUN
gujaf-418	182	27	r	r	NOUN
gujaf-418	182	28	-	-	PUNCT
gujaf-418	182	29	squared	square	VERB
gujaf-418	182	30	0.059	0.059	NUM
gujaf-418	182	31	log	log	NOUN
gujaf-418	182	32	likelihood	likelihood	NOUN
gujaf-418	182	33	-365.389	-365.389	PUNCT
gujaf-418	182	34	lr	lr	NOUN
gujaf-418	182	35	statistic	statistic	NOUN
gujaf-418	182	36	46.053	46.053	NUM
gujaf-418	182	37	prob(lr	prob(lr	PROPN
gujaf-418	182	38	statistic	statistic	NOUN
gujaf-418	182	39	)	)	PUNCT
gujaf-418	182	40	0.000	0.000	NUM
gujaf-418	182	41	source	source	NOUN
gujaf-418	182	42	:	:	PUNCT
gujaf-418	182	43	stata	stata	PROPN
gujaf-418	182	44	v13	v13	X
gujaf-418	182	45	an	an	DET
gujaf-418	182	46	ordered	order	VERB
gujaf-418	182	47	logistic	logistic	ADJ
gujaf-418	182	48	regression	regression	NOUN
gujaf-418	182	49	analysis	analysis	NOUN
gujaf-418	182	50	was	be	AUX
gujaf-418	182	51	conducted	conduct	VERB
gujaf-418	182	52	using	use	VERB
gujaf-418	182	53	maximum	maximum	ADJ
gujaf-418	182	54	likelihood	likelihood	NOUN
gujaf-418	182	55	estimation	estimation	NOUN
gujaf-418	182	56	(	(	PUNCT
gujaf-418	182	57	newton	newton	PROPN
gujaf-418	182	58	-	-	PUNCT
gujaf-418	182	59	raphson	raphson	PROPN
gujaf-418	182	60	/	/	SYM
gujaf-418	182	61	marquardt	marquardt	PROPN
gujaf-418	182	62	steps	step	NOUN
gujaf-418	182	63	)	)	PUNCT
gujaf-418	182	64	to	to	PART
gujaf-418	182	65	examine	examine	VERB
gujaf-418	182	66	the	the	DET
gujaf-418	182	67	relationship	relationship	NOUN
gujaf-418	182	68	between	between	ADP
gujaf-418	182	69	internal	internal	ADJ
gujaf-418	182	70	control	control	NOUN
gujaf-418	182	71	system	system	NOUN
gujaf-418	182	72	components	component	NOUN
gujaf-418	182	73	and	and	CCONJ
gujaf-418	182	74	revenue	revenue	NOUN
gujaf-418	182	75	leakage	leakage	NOUN
gujaf-418	182	76	(	(	PUNCT
gujaf-418	182	77	rl_avg	rl_avg	NOUN
gujaf-418	182	78	)	)	PUNCT
gujaf-418	182	79	among	among	ADP
gujaf-418	182	80	financial	financial	ADJ
gujaf-418	182	81	companies	company	NOUN
gujaf-418	182	82	in	in	ADP
gujaf-418	182	83	edo	edo	PROPN
gujaf-418	182	84	state	state	NOUN
gujaf-418	182	85	.	.	PUNCT
gujaf-418	183	1	from	from	ADP
gujaf-418	183	2	table	table	NOUN
gujaf-418	183	3	4	4	NUM
gujaf-418	183	4	,	,	PUNCT
gujaf-418	183	5	we	we	PRON
gujaf-418	183	6	find	find	VERB
gujaf-418	183	7	that	that	SCONJ
gujaf-418	183	8	the	the	DET
gujaf-418	183	9	overall	overall	ADJ
gujaf-418	183	10	model	model	NOUN
gujaf-418	183	11	was	be	AUX
gujaf-418	183	12	statistically	statistically	ADV
gujaf-418	183	13	significant	significant	ADJ
gujaf-418	183	14	,	,	PUNCT
gujaf-418	183	15	as	as	SCONJ
gujaf-418	183	16	indicated	indicate	VERB
gujaf-418	183	17	by	by	ADP
gujaf-418	183	18	a	a	DET
gujaf-418	183	19	likelihood	likelihood	NOUN
gujaf-418	183	20	ratio	ratio	NOUN
gujaf-418	183	21	statistic	statistic	NOUN
gujaf-418	183	22	of	of	ADP
gujaf-418	183	23	46.053	46.053	NUM
gujaf-418	183	24	,	,	PUNCT
gujaf-418	183	25	p	p	X
gujaf-418	183	26	<	<	X
gujaf-418	183	27	.001	.001	NUM
gujaf-418	183	28	,	,	PUNCT
gujaf-418	183	29	and	and	CCONJ
gujaf-418	183	30	accounted	account	VERB
gujaf-418	183	31	for	for	ADP
gujaf-418	183	32	a	a	DET
gujaf-418	183	33	modest	modest	ADJ
gujaf-418	183	34	proportion	proportion	NOUN
gujaf-418	183	35	of	of	ADP
gujaf-418	183	36	the	the	DET
gujaf-418	183	37	variance	variance	NOUN
gujaf-418	183	38	in	in	ADP
gujaf-418	183	39	revenue	revenue	NOUN
gujaf-418	183	40	leakage	leakage	NOUN
gujaf-418	183	41	(	(	PUNCT
gujaf-418	183	42	pseudo	pseudo	NOUN
gujaf-418	183	43	r²	r²	NOUN
gujaf-418	183	44	=	=	PUNCT
gujaf-418	183	45	.059	.059	NUM
gujaf-418	183	46	)	)	PUNCT
gujaf-418	183	47	.	.	PUNCT
gujaf-418	184	1	specifically	specifically	ADV
gujaf-418	184	2	,	,	PUNCT
gujaf-418	184	3	the	the	DET
gujaf-418	184	4	control	control	NOUN
gujaf-418	184	5	environment	environment	NOUN
gujaf-418	184	6	(	(	PUNCT
gujaf-418	184	7	ce_avg	ce_avg	PROPN
gujaf-418	184	8	)	)	PUNCT
gujaf-418	184	9	emerged	emerge	VERB
gujaf-418	184	10	as	as	ADP
gujaf-418	184	11	a	a	DET
gujaf-418	184	12	significant	significant	ADJ
gujaf-418	184	13	predictor	predictor	NOUN
gujaf-418	184	14	,	,	PUNCT
gujaf-418	184	15	with	with	ADP
gujaf-418	184	16	a	a	DET
gujaf-418	184	17	coefficient	coefficient	NOUN
gujaf-418	184	18	of	of	ADP
gujaf-418	184	19	0.461	0.461	NUM
gujaf-418	184	20	(	(	PUNCT
gujaf-418	184	21	se	se	X
gujaf-418	184	22	=	=	SYM
gujaf-418	184	23	0.215	0.215	NUM
gujaf-418	184	24	,	,	PUNCT
gujaf-418	184	25	z	z	NOUN
gujaf-418	184	26	=	=	NUM
gujaf-418	184	27	2.149	2.149	NUM
gujaf-418	184	28	,	,	PUNCT
gujaf-418	184	29	p	p	PROPN
gujaf-418	184	30	=	=	NOUN
gujaf-418	184	31	.032	.032	NUM
gujaf-418	184	32	)	)	PUNCT
gujaf-418	184	33	.	.	PUNCT
gujaf-418	185	1	this	this	DET
gujaf-418	185	2	finding	finding	NOUN
gujaf-418	185	3	suggests	suggest	VERB
gujaf-418	185	4	that	that	SCONJ
gujaf-418	185	5	a	a	DET
gujaf-418	185	6	one	one	NUM
gujaf-418	185	7	-	-	PUNCT
gujaf-418	185	8	unit	unit	NOUN
gujaf-418	185	9	increase	increase	NOUN
gujaf-418	185	10	in	in	ADP
gujaf-418	185	11	the	the	DET
gujaf-418	185	12	control	control	NOUN
gujaf-418	185	13	environment	environment	NOUN
gujaf-418	185	14	score	score	NOUN
gujaf-418	185	15	is	be	AUX
gujaf-418	185	16	associated	associate	VERB
gujaf-418	185	17	with	with	ADP
gujaf-418	185	18	an	an	DET
gujaf-418	185	19	increase	increase	NOUN
gujaf-418	185	20	in	in	ADP
gujaf-418	185	21	the	the	DET
gujaf-418	185	22	log	log	NOUN
gujaf-418	185	23	odds	odd	NOUN
gujaf-418	185	24	of	of	ADP
gujaf-418	185	25	observing	observe	VERB
gujaf-418	185	26	higher	high	ADJ
gujaf-418	185	27	revenue	revenue	NOUN
gujaf-418	185	28	leakage	leakage	NOUN
gujaf-418	185	29	ratings	rating	NOUN
gujaf-418	185	30	.	.	PUNCT
gujaf-418	186	1	similarly	similarly	ADV
gujaf-418	186	2	,	,	PUNCT
gujaf-418	186	3	control	control	NOUN
gujaf-418	186	4	activities	activity	NOUN
gujaf-418	186	5	(	(	PUNCT
gujaf-418	186	6	ca_avg	ca_avg	NOUN
gujaf-418	186	7	)	)	PUNCT
gujaf-418	186	8	demonstrated	demonstrate	VERB
gujaf-418	186	9	a	a	DET
gujaf-418	186	10	significant	significant	ADJ
gujaf-418	186	11	positive	positive	ADJ
gujaf-418	186	12	relationship	relationship	NOUN
gujaf-418	186	13	with	with	ADP
gujaf-418	186	14	revenue	revenue	NOUN
gujaf-418	186	15	leakage	leakage	NOUN
gujaf-418	186	16	,	,	PUNCT
gujaf-418	186	17	as	as	SCONJ
gujaf-418	186	18	evidenced	evidence	VERB
gujaf-418	186	19	by	by	ADP
gujaf-418	186	20	a	a	DET
gujaf-418	186	21	coefficient	coefficient	NOUN
gujaf-418	186	22	of	of	ADP
gujaf-418	186	23	0.578	0.578	NUM
gujaf-418	186	24	(	(	PUNCT
gujaf-418	186	25	se	se	X
gujaf-418	186	26	=	=	X
gujaf-418	186	27	0.201	0.201	NUM
gujaf-418	186	28	,	,	PUNCT
gujaf-418	186	29	z	z	NOUN
gujaf-418	186	30	=	=	SYM
gujaf-418	186	31	2.874	2.874	NUM
gujaf-418	186	32	,	,	PUNCT
gujaf-418	186	33	p	p	X
gujaf-418	186	34	=	=	NOUN
gujaf-418	186	35	.004	.004	NUM
gujaf-418	186	36	)	)	PUNCT
gujaf-418	186	37	.	.	PUNCT
gujaf-418	187	1	in	in	ADP
gujaf-418	187	2	contrast	contrast	NOUN
gujaf-418	187	3	,	,	PUNCT
gujaf-418	187	4	risk	risk	NOUN
gujaf-418	187	5	assessment	assessment	NOUN
gujaf-418	187	6	(	(	PUNCT
gujaf-418	187	7	ra_avg	ra_avg	PROPN
gujaf-418	187	8	)	)	PUNCT
gujaf-418	187	9	,	,	PUNCT
gujaf-418	187	10	information	information	NOUN
gujaf-418	187	11	communication	communication	NOUN
gujaf-418	187	12	(	(	PUNCT
gujaf-418	187	13	ic_avg	ic_avg	PROPN
gujaf-418	187	14	)	)	PUNCT
gujaf-418	187	15	,	,	PUNCT
gujaf-418	187	16	and	and	CCONJ
gujaf-418	187	17	monitoring	monitoring	NOUN
gujaf-418	187	18	(	(	PUNCT
gujaf-418	187	19	mo_avg	mo_avg	PROPN
gujaf-418	187	20	)	)	PUNCT
gujaf-418	187	21	did	do	AUX
gujaf-418	187	22	not	not	PART
gujaf-418	187	23	significantly	significantly	ADV
gujaf-418	187	24	predict	predict	VERB
gujaf-418	187	25	revenue	revenue	NOUN
gujaf-418	187	26	leakage	leakage	NOUN
gujaf-418	187	27	,	,	PUNCT
gujaf-418	187	28	with	with	ADP
gujaf-418	187	29	p	p	NOUN
gujaf-418	187	30	-	-	PUNCT
gujaf-418	187	31	values	value	NOUN
gujaf-418	187	32	of	of	ADP
gujaf-418	187	33	.267	.267	NUM
gujaf-418	187	34	,	,	PUNCT
gujaf-418	187	35	.386	.386	NUM
gujaf-418	187	36	,	,	PUNCT
gujaf-418	187	37	and	and	CCONJ
gujaf-418	187	38	.464	.464	NUM
gujaf-418	187	39	,	,	PUNCT
gujaf-418	187	40	respectively	respectively	ADV
gujaf-418	187	41	.	.	PUNCT
gujaf-418	188	1	collectively	collectively	ADV
gujaf-418	188	2	,	,	PUNCT
gujaf-418	188	3	these	these	DET
gujaf-418	188	4	results	result	NOUN
gujaf-418	188	5	indicate	indicate	VERB
gujaf-418	188	6	that	that	SCONJ
gujaf-418	188	7	among	among	ADP
gujaf-418	188	8	the	the	DET
gujaf-418	188	9	various	various	ADJ
gujaf-418	188	10	dimensions	dimension	NOUN
gujaf-418	188	11	of	of	ADP
gujaf-418	188	12	internal	internal	ADJ
gujaf-418	188	13	control	control	NOUN
gujaf-418	188	14	systems	system	NOUN
gujaf-418	188	15	evaluated	evaluate	VERB
gujaf-418	188	16	,	,	PUNCT
gujaf-418	188	17	the	the	DET
gujaf-418	188	18	control	control	NOUN
gujaf-418	188	19	environment	environment	PROPN
gujaf-418	188	20	and	and	CCONJ
gujaf-418	188	21	control	control	NOUN
gujaf-418	188	22	activities	activity	NOUN
gujaf-418	188	23	are	be	AUX
gujaf-418	188	24	significantly	significantly	ADV
gujaf-418	188	25	associated	associate	VERB
gujaf-418	188	26	with	with	ADP
gujaf-418	188	27	revenue	revenue	NOUN
gujaf-418	188	28	leakage	leakage	NOUN
gujaf-418	188	29	outcomes	outcome	NOUN
gujaf-418	188	30	.	.	PUNCT
gujaf-418	189	1	the	the	DET
gujaf-418	189	2	findings	finding	NOUN
gujaf-418	189	3	imply	imply	VERB
gujaf-418	189	4	that	that	SCONJ
gujaf-418	189	5	enhancements	enhancement	NOUN
gujaf-418	189	6	in	in	ADP
gujaf-418	189	7	these	these	DET
gujaf-418	189	8	specific	specific	ADJ
gujaf-418	189	9	areas	area	NOUN
gujaf-418	189	10	of	of	ADP
gujaf-418	189	11	internal	internal	ADJ
gujaf-418	189	12	control	control	NOUN
gujaf-418	189	13	may	may	AUX
gujaf-418	189	14	be	be	AUX
gujaf-418	189	15	linked	link	VERB
gujaf-418	189	16	to	to	ADP
gujaf-418	189	17	variations	variation	NOUN
gujaf-418	189	18	in	in	ADP
gujaf-418	189	19	revenue	revenue	NOUN
gujaf-418	189	20	leakage	leakage	NOUN
gujaf-418	189	21	,	,	PUNCT
gujaf-418	189	22	warranting	warrant	VERB
gujaf-418	189	23	further	further	ADJ
gujaf-418	189	24	investigation	investigation	NOUN
gujaf-418	189	25	into	into	ADP
gujaf-418	189	26	how	how	SCONJ
gujaf-418	189	27	these	these	DET
gujaf-418	189	28	relationships	relationship	NOUN
gujaf-418	189	29	operate	operate	VERB
gujaf-418	189	30	within	within	ADP
gujaf-418	189	31	the	the	DET
gujaf-418	189	32	financial	financial	ADJ
gujaf-418	189	33	companies	company	NOUN
gujaf-418	189	34	surveyed	survey	VERB
gujaf-418	189	35	in	in	ADP
gujaf-418	189	36	edo	edo	PROPN
gujaf-418	189	37	state	state	NOUN
gujaf-418	189	38	.	.	PUNCT
gujaf-418	190	1	test	test	NOUN
gujaf-418	190	2	of	of	ADP
gujaf-418	190	3	hypotheses	hypothesis	NOUN
gujaf-418	190	4	to	to	PART
gujaf-418	190	5	test	test	VERB
gujaf-418	190	6	the	the	DET
gujaf-418	190	7	hypotheses	hypothesis	NOUN
gujaf-418	190	8	,	,	PUNCT
gujaf-418	190	9	this	this	DET
gujaf-418	190	10	study	study	NOUN
gujaf-418	190	11	relies	rely	VERB
gujaf-418	190	12	on	on	ADP
gujaf-418	190	13	the	the	DET
gujaf-418	190	14	results	result	NOUN
gujaf-418	190	15	presented	present	VERB
gujaf-418	190	16	in	in	ADP
gujaf-418	190	17	table	table	NOUN
gujaf-418	190	18	4	4	NUM
gujaf-418	190	19	.	.	PUNCT
gujaf-418	191	1	the	the	DET
gujaf-418	191	2	decision	decision	NOUN
gujaf-418	191	3	rule	rule	NOUN
gujaf-418	191	4	follows	follow	VERB
gujaf-418	191	5	standard	standard	ADJ
gujaf-418	191	6	statistical	statistical	ADJ
gujaf-418	191	7	practice	practice	NOUN
gujaf-418	191	8	,	,	PUNCT
gujaf-418	191	9	where	where	SCONJ
gujaf-418	191	10	the	the	DET
gujaf-418	191	11	null	null	ADJ
gujaf-418	191	12	hypothesis	hypothesis	NOUN
gujaf-418	191	13	is	be	AUX
gujaf-418	191	14	rejected	reject	VERB
gujaf-418	191	15	if	if	SCONJ
gujaf-418	191	16	the	the	DET
gujaf-418	191	17	p	p	NOUN
gujaf-418	191	18	-	-	PUNCT
gujaf-418	191	19	value	value	NOUN
gujaf-418	191	20	is	be	AUX
gujaf-418	191	21	less	less	ADJ
gujaf-418	191	22	than	than	ADP
gujaf-418	191	23	0.05	0.05	NUM
gujaf-418	191	24	(	(	PUNCT
gujaf-418	191	25	5	5	NUM
gujaf-418	191	26	%	%	NOUN
gujaf-418	191	27	)	)	PUNCT
gujaf-418	191	28	,	,	PUNCT
gujaf-418	191	29	and	and	CCONJ
gujaf-418	191	30	indicating	indicate	VERB
gujaf-418	191	31	statistical	statistical	ADJ
gujaf-418	191	32	significance	significance	NOUN
gujaf-418	191	33	.	.	PUNCT
gujaf-418	192	1	on	on	ADP
gujaf-418	192	2	the	the	DET
gujaf-418	192	3	other	other	ADJ
gujaf-418	192	4	hand	hand	NOUN
gujaf-418	192	5	,	,	PUNCT
gujaf-418	192	6	if	if	SCONJ
gujaf-418	192	7	the	the	DET
gujaf-418	192	8	p	p	NOUN
gujaf-418	192	9	-	-	PUNCT
gujaf-418	192	10	value	value	NOUN
gujaf-418	192	11	exceeds	exceed	VERB
gujaf-418	192	12	0.05	0.05	NUM
gujaf-418	192	13	,	,	PUNCT
gujaf-418	192	14	the	the	DET
gujaf-418	192	15	null	null	ADJ
gujaf-418	192	16	hypothesis	hypothesis	NOUN
gujaf-418	192	17	is	be	AUX
gujaf-418	192	18	not	not	PART
gujaf-418	192	19	rejected	reject	VERB
gujaf-418	192	20	.	.	PUNCT
gujaf-418	193	1	gusau	gusau	PROPN
gujaf-418	193	2	journal	journal	PROPN
gujaf-418	193	3	of	of	ADP
gujaf-418	193	4	accounting	accounting	NOUN
gujaf-418	193	5	and	and	CCONJ
gujaf-418	193	6	finance	finance	NOUN
gujaf-418	193	7	,	,	PUNCT
gujaf-418	193	8	vol.6	vol.6	PROPN
gujaf-418	193	9	,	,	PUNCT
gujaf-418	193	10	issue	issue	NOUN
gujaf-418	193	11	2	2	NUM
gujaf-418	193	12	,	,	PUNCT
gujaf-418	193	13	april	april	PROPN
gujaf-418	193	14	,	,	PUNCT
gujaf-418	193	15	2025	2025	NUM
gujaf-418	193	16	104	104	NUM
gujaf-418	193	17	the	the	DET
gujaf-418	193	18	first	first	ADJ
gujaf-418	193	19	hypothesis	hypothesis	NOUN
gujaf-418	193	20	examines	examine	VERB
gujaf-418	193	21	whether	whether	SCONJ
gujaf-418	193	22	there	there	PRON
gujaf-418	193	23	is	be	VERB
gujaf-418	193	24	a	a	DET
gujaf-418	193	25	significant	significant	ADJ
gujaf-418	193	26	relationship	relationship	NOUN
gujaf-418	193	27	between	between	ADP
gujaf-418	193	28	the	the	DET
gujaf-418	193	29	control	control	NOUN
gujaf-418	193	30	environment	environment	NOUN
gujaf-418	193	31	and	and	CCONJ
gujaf-418	193	32	revenue	revenue	NOUN
gujaf-418	193	33	leakage	leakage	NOUN
gujaf-418	193	34	in	in	ADP
gujaf-418	193	35	financial	financial	ADJ
gujaf-418	193	36	companies	company	NOUN
gujaf-418	193	37	in	in	ADP
gujaf-418	193	38	edo	edo	PROPN
gujaf-418	193	39	state	state	NOUN
gujaf-418	193	40	.	.	PUNCT
gujaf-418	194	1	the	the	DET
gujaf-418	194	2	analysis	analysis	NOUN
gujaf-418	194	3	reveals	reveal	VERB
gujaf-418	194	4	that	that	SCONJ
gujaf-418	194	5	the	the	DET
gujaf-418	194	6	control	control	PROPN
gujaf-418	194	7	environment	environment	NOUN
gujaf-418	194	8	variable	variable	NOUN
gujaf-418	194	9	(	(	PUNCT
gujaf-418	194	10	ce_avg	ce_avg	PROPN
gujaf-418	194	11	)	)	PUNCT
gujaf-418	194	12	exhibits	exhibit	VERB
gujaf-418	194	13	a	a	DET
gujaf-418	194	14	statistically	statistically	ADV
gujaf-418	194	15	significant	significant	ADJ
gujaf-418	194	16	positive	positive	ADJ
gujaf-418	194	17	relationship	relationship	NOUN
gujaf-418	194	18	with	with	ADP
gujaf-418	194	19	revenue	revenue	NOUN
gujaf-418	194	20	leakage	leakage	NOUN
gujaf-418	194	21	(	(	PUNCT
gujaf-418	194	22	z	z	NOUN
gujaf-418	194	23	=	=	SYM
gujaf-418	194	24	2.149	2.149	NUM
gujaf-418	194	25	,	,	PUNCT
gujaf-418	194	26	p	p	PROPN
gujaf-418	194	27	=	=	NOUN
gujaf-418	194	28	.032	.032	NUM
gujaf-418	194	29	)	)	PUNCT
gujaf-418	194	30	.	.	PUNCT
gujaf-418	195	1	given	give	VERB
gujaf-418	195	2	that	that	SCONJ
gujaf-418	195	3	the	the	DET
gujaf-418	195	4	p	p	NOUN
gujaf-418	195	5	-	-	PUNCT
gujaf-418	195	6	value	value	NOUN
gujaf-418	195	7	is	be	AUX
gujaf-418	195	8	less	less	ADJ
gujaf-418	195	9	than	than	ADP
gujaf-418	195	10	0.05	0.05	NUM
gujaf-418	195	11	,	,	PUNCT
gujaf-418	195	12	the	the	DET
gujaf-418	195	13	null	null	ADJ
gujaf-418	195	14	hypothesis	hypothesis	NOUN
gujaf-418	195	15	is	be	AUX
gujaf-418	195	16	rejected	reject	VERB
gujaf-418	195	17	.	.	PUNCT
gujaf-418	196	1	this	this	PRON
gujaf-418	196	2	suggests	suggest	VERB
gujaf-418	196	3	that	that	SCONJ
gujaf-418	196	4	the	the	DET
gujaf-418	196	5	control	control	NOUN
gujaf-418	196	6	environment	environment	NOUN
gujaf-418	196	7	plays	play	VERB
gujaf-418	196	8	a	a	DET
gujaf-418	196	9	significant	significant	ADJ
gujaf-418	196	10	role	role	NOUN
gujaf-418	196	11	in	in	ADP
gujaf-418	196	12	influencing	influence	VERB
gujaf-418	196	13	revenue	revenue	NOUN
gujaf-418	196	14	leakage	leakage	NOUN
gujaf-418	196	15	within	within	ADP
gujaf-418	196	16	financial	financial	ADJ
gujaf-418	196	17	institutions	institution	NOUN
gujaf-418	196	18	in	in	ADP
gujaf-418	196	19	the	the	DET
gujaf-418	196	20	study	study	NOUN
gujaf-418	196	21	area	area	NOUN
gujaf-418	196	22	.	.	PUNCT
gujaf-418	197	1	the	the	DET
gujaf-418	197	2	second	second	ADJ
gujaf-418	197	3	hypothesis	hypothesis	NOUN
gujaf-418	197	4	considers	consider	VERB
gujaf-418	197	5	the	the	DET
gujaf-418	197	6	relationship	relationship	NOUN
gujaf-418	197	7	between	between	ADP
gujaf-418	197	8	risk	risk	NOUN
gujaf-418	197	9	assessment	assessment	NOUN
gujaf-418	197	10	and	and	CCONJ
gujaf-418	197	11	revenue	revenue	NOUN
gujaf-418	197	12	leakage	leakage	NOUN
gujaf-418	197	13	.	.	PUNCT
gujaf-418	198	1	the	the	DET
gujaf-418	198	2	results	result	NOUN
gujaf-418	198	3	show	show	VERB
gujaf-418	198	4	that	that	SCONJ
gujaf-418	198	5	risk	risk	NOUN
gujaf-418	198	6	assessment	assessment	NOUN
gujaf-418	198	7	(	(	PUNCT
gujaf-418	198	8	ra_avg	ra_avg	PROPN
gujaf-418	198	9	)	)	PUNCT
gujaf-418	198	10	has	have	VERB
gujaf-418	198	11	a	a	DET
gujaf-418	198	12	positive	positive	ADJ
gujaf-418	198	13	but	but	CCONJ
gujaf-418	198	14	statistically	statistically	ADV
gujaf-418	198	15	insignificant	insignificant	ADJ
gujaf-418	198	16	relationship	relationship	NOUN
gujaf-418	198	17	with	with	ADP
gujaf-418	198	18	revenue	revenue	NOUN
gujaf-418	198	19	leakage	leakage	NOUN
gujaf-418	198	20	(	(	PUNCT
gujaf-418	198	21	z	z	NOUN
gujaf-418	198	22	=	=	SYM
gujaf-418	198	23	1.111	1.111	NUM
gujaf-418	198	24	,	,	PUNCT
gujaf-418	198	25	p	p	X
gujaf-418	198	26	=	=	NOUN
gujaf-418	198	27	.267	.267	NUM
gujaf-418	198	28	)	)	PUNCT
gujaf-418	198	29	.	.	PUNCT
gujaf-418	199	1	since	since	SCONJ
gujaf-418	199	2	the	the	DET
gujaf-418	199	3	p	p	NOUN
gujaf-418	199	4	-	-	PUNCT
gujaf-418	199	5	value	value	NOUN
gujaf-418	199	6	exceeds	exceed	VERB
gujaf-418	199	7	the	the	DET
gujaf-418	199	8	5	5	NUM
gujaf-418	199	9	%	%	NOUN
gujaf-418	199	10	threshold	threshold	NOUN
gujaf-418	199	11	,	,	PUNCT
gujaf-418	199	12	the	the	DET
gujaf-418	199	13	null	null	ADJ
gujaf-418	199	14	hypothesis	hypothesis	NOUN
gujaf-418	199	15	is	be	AUX
gujaf-418	199	16	accepted	accept	VERB
gujaf-418	199	17	.	.	PUNCT
gujaf-418	200	1	this	this	PRON
gujaf-418	200	2	indicates	indicate	VERB
gujaf-418	200	3	that	that	SCONJ
gujaf-418	200	4	risk	risk	NOUN
gujaf-418	200	5	assessment	assessment	NOUN
gujaf-418	200	6	does	do	AUX
gujaf-418	200	7	not	not	PART
gujaf-418	200	8	have	have	VERB
gujaf-418	200	9	a	a	DET
gujaf-418	200	10	statistically	statistically	ADV
gujaf-418	200	11	significant	significant	ADJ
gujaf-418	200	12	impact	impact	NOUN
gujaf-418	200	13	on	on	ADP
gujaf-418	200	14	revenue	revenue	NOUN
gujaf-418	200	15	leakage	leakage	NOUN
gujaf-418	200	16	in	in	ADP
gujaf-418	200	17	financial	financial	ADJ
gujaf-418	200	18	institutions	institution	NOUN
gujaf-418	200	19	in	in	ADP
gujaf-418	200	20	edo	edo	PROPN
gujaf-418	200	21	state	state	NOUN
gujaf-418	200	22	.	.	PUNCT
gujaf-418	201	1	the	the	DET
gujaf-418	201	2	third	third	ADJ
gujaf-418	201	3	hypothesis	hypothesis	NOUN
gujaf-418	201	4	investigates	investigate	VERB
gujaf-418	201	5	the	the	DET
gujaf-418	201	6	link	link	NOUN
gujaf-418	201	7	between	between	ADP
gujaf-418	201	8	control	control	NOUN
gujaf-418	201	9	activities	activity	NOUN
gujaf-418	201	10	and	and	CCONJ
gujaf-418	201	11	revenue	revenue	NOUN
gujaf-418	201	12	leakage	leakage	NOUN
gujaf-418	201	13	.	.	PUNCT
gujaf-418	202	1	the	the	DET
gujaf-418	202	2	findings	finding	NOUN
gujaf-418	202	3	demonstrate	demonstrate	VERB
gujaf-418	202	4	a	a	DET
gujaf-418	202	5	significant	significant	ADJ
gujaf-418	202	6	positive	positive	ADJ
gujaf-418	202	7	relationship	relationship	NOUN
gujaf-418	202	8	between	between	ADP
gujaf-418	202	9	control	control	NOUN
gujaf-418	202	10	activities	activity	NOUN
gujaf-418	202	11	(	(	PUNCT
gujaf-418	202	12	ca_avg	ca_avg	NOUN
gujaf-418	202	13	)	)	PUNCT
gujaf-418	202	14	and	and	CCONJ
gujaf-418	202	15	revenue	revenue	NOUN
gujaf-418	202	16	leakage	leakage	NOUN
gujaf-418	202	17	(	(	PUNCT
gujaf-418	202	18	z	z	NOUN
gujaf-418	202	19	=	=	SYM
gujaf-418	202	20	2.874	2.874	NUM
gujaf-418	202	21	,	,	PUNCT
gujaf-418	202	22	p	p	X
gujaf-418	202	23	=	=	NOUN
gujaf-418	202	24	.004	.004	NUM
gujaf-418	202	25	)	)	PUNCT
gujaf-418	202	26	.	.	PUNCT
gujaf-418	203	1	as	as	SCONJ
gujaf-418	203	2	the	the	DET
gujaf-418	203	3	p	p	NOUN
gujaf-418	203	4	-	-	PUNCT
gujaf-418	203	5	value	value	NOUN
gujaf-418	203	6	is	be	AUX
gujaf-418	203	7	below	below	ADP
gujaf-418	203	8	0.05	0.05	NUM
gujaf-418	203	9	,	,	PUNCT
gujaf-418	203	10	the	the	DET
gujaf-418	203	11	null	null	ADJ
gujaf-418	203	12	hypothesis	hypothesis	NOUN
gujaf-418	203	13	is	be	AUX
gujaf-418	203	14	rejected	reject	VERB
gujaf-418	203	15	.	.	PUNCT
gujaf-418	204	1	this	this	PRON
gujaf-418	204	2	implies	imply	VERB
gujaf-418	204	3	that	that	SCONJ
gujaf-418	204	4	control	control	NOUN
gujaf-418	204	5	activities	activity	NOUN
gujaf-418	204	6	significantly	significantly	ADV
gujaf-418	204	7	influence	influence	VERB
gujaf-418	204	8	revenue	revenue	NOUN
gujaf-418	204	9	leakage	leakage	NOUN
gujaf-418	204	10	in	in	ADP
gujaf-418	204	11	the	the	DET
gujaf-418	204	12	sampled	sample	VERB
gujaf-418	204	13	institutions	institution	NOUN
gujaf-418	204	14	.	.	PUNCT
gujaf-418	205	1	the	the	DET
gujaf-418	205	2	fourth	fourth	ADJ
gujaf-418	205	3	hypothesis	hypothesis	NOUN
gujaf-418	205	4	explores	explore	VERB
gujaf-418	205	5	whether	whether	SCONJ
gujaf-418	205	6	information	information	NOUN
gujaf-418	205	7	and	and	CCONJ
gujaf-418	205	8	communication	communication	NOUN
gujaf-418	205	9	systems	system	NOUN
gujaf-418	205	10	are	be	AUX
gujaf-418	205	11	significantly	significantly	ADV
gujaf-418	205	12	associated	associate	VERB
gujaf-418	205	13	with	with	ADP
gujaf-418	205	14	revenue	revenue	NOUN
gujaf-418	205	15	leakage	leakage	NOUN
gujaf-418	205	16	.	.	PUNCT
gujaf-418	206	1	the	the	DET
gujaf-418	206	2	results	result	NOUN
gujaf-418	206	3	indicate	indicate	VERB
gujaf-418	206	4	that	that	SCONJ
gujaf-418	206	5	the	the	DET
gujaf-418	206	6	variable	variable	NOUN
gujaf-418	206	7	representing	represent	VERB
gujaf-418	206	8	information	information	NOUN
gujaf-418	206	9	and	and	CCONJ
gujaf-418	206	10	communication	communication	NOUN
gujaf-418	206	11	(	(	PUNCT
gujaf-418	206	12	ic_avg	ic_avg	PROPN
gujaf-418	206	13	)	)	PUNCT
gujaf-418	206	14	has	have	VERB
gujaf-418	206	15	a	a	DET
gujaf-418	206	16	positive	positive	ADJ
gujaf-418	206	17	but	but	CCONJ
gujaf-418	206	18	statistically	statistically	ADV
gujaf-418	206	19	insignificant	insignificant	ADJ
gujaf-418	206	20	relationship	relationship	NOUN
gujaf-418	206	21	with	with	ADP
gujaf-418	206	22	revenue	revenue	NOUN
gujaf-418	206	23	leakage	leakage	NOUN
gujaf-418	206	24	(	(	PUNCT
gujaf-418	206	25	z	z	NOUN
gujaf-418	206	26	=	=	SYM
gujaf-418	206	27	0.868	0.868	NUM
gujaf-418	206	28	,	,	PUNCT
gujaf-418	206	29	p	p	X
gujaf-418	206	30	=	=	NOUN
gujaf-418	206	31	.386	.386	NUM
gujaf-418	206	32	)	)	PUNCT
gujaf-418	206	33	.	.	PUNCT
gujaf-418	207	1	as	as	SCONJ
gujaf-418	207	2	the	the	DET
gujaf-418	207	3	p	p	NOUN
gujaf-418	207	4	-	-	PUNCT
gujaf-418	207	5	value	value	NOUN
gujaf-418	207	6	exceeds	exceed	VERB
gujaf-418	207	7	the	the	DET
gujaf-418	207	8	5	5	NUM
gujaf-418	207	9	%	%	NOUN
gujaf-418	207	10	significance	significance	NOUN
gujaf-418	207	11	level	level	NOUN
gujaf-418	207	12	,	,	PUNCT
gujaf-418	207	13	the	the	DET
gujaf-418	207	14	null	null	ADJ
gujaf-418	207	15	hypothesis	hypothesis	NOUN
gujaf-418	207	16	is	be	AUX
gujaf-418	207	17	not	not	PART
gujaf-418	207	18	rejected	reject	VERB
gujaf-418	207	19	.	.	PUNCT
gujaf-418	208	1	thus	thus	ADV
gujaf-418	208	2	,	,	PUNCT
gujaf-418	208	3	there	there	PRON
gujaf-418	208	4	is	be	VERB
gujaf-418	208	5	no	no	DET
gujaf-418	208	6	significant	significant	ADJ
gujaf-418	208	7	relationship	relationship	NOUN
gujaf-418	208	8	between	between	ADP
gujaf-418	208	9	information	information	NOUN
gujaf-418	208	10	-	-	PUNCT
gujaf-418	208	11	communication	communication	NOUN
gujaf-418	208	12	processes	process	NOUN
gujaf-418	208	13	and	and	CCONJ
gujaf-418	208	14	revenue	revenue	NOUN
gujaf-418	208	15	leakage	leakage	NOUN
gujaf-418	208	16	.	.	PUNCT
gujaf-418	209	1	finally	finally	ADV
gujaf-418	209	2	,	,	PUNCT
gujaf-418	209	3	the	the	DET
gujaf-418	209	4	fifth	fifth	ADJ
gujaf-418	209	5	hypothesis	hypothesis	NOUN
gujaf-418	209	6	assesses	assess	VERB
gujaf-418	209	7	the	the	DET
gujaf-418	209	8	relationship	relationship	NOUN
gujaf-418	209	9	between	between	ADP
gujaf-418	209	10	monitoring	monitoring	NOUN
gujaf-418	209	11	and	and	CCONJ
gujaf-418	209	12	revenue	revenue	NOUN
gujaf-418	209	13	leakage	leakage	NOUN
gujaf-418	209	14	.	.	PUNCT
gujaf-418	210	1	the	the	DET
gujaf-418	210	2	monitoring	monitor	VERB
gujaf-418	210	3	variable	variable	NOUN
gujaf-418	210	4	(	(	PUNCT
gujaf-418	210	5	mo_avg	mo_avg	PROPN
gujaf-418	210	6	)	)	PUNCT
gujaf-418	210	7	shows	show	VERB
gujaf-418	210	8	an	an	DET
gujaf-418	210	9	insignificant	insignificant	ADJ
gujaf-418	210	10	positive	positive	ADJ
gujaf-418	210	11	relationship	relationship	NOUN
gujaf-418	210	12	with	with	ADP
gujaf-418	210	13	revenue	revenue	NOUN
gujaf-418	210	14	leakage	leakage	NOUN
gujaf-418	210	15	(	(	PUNCT
gujaf-418	210	16	z	z	NOUN
gujaf-418	210	17	=	=	SYM
gujaf-418	210	18	0.732	0.732	NUM
gujaf-418	210	19	,	,	PUNCT
gujaf-418	210	20	p	p	X
gujaf-418	210	21	=	=	NOUN
gujaf-418	210	22	.464	.464	NUM
gujaf-418	210	23	)	)	PUNCT
gujaf-418	210	24	.	.	PUNCT
gujaf-418	211	1	since	since	SCONJ
gujaf-418	211	2	the	the	DET
gujaf-418	211	3	p	p	NOUN
gujaf-418	211	4	-	-	PUNCT
gujaf-418	211	5	value	value	NOUN
gujaf-418	211	6	is	be	AUX
gujaf-418	211	7	greater	great	ADJ
gujaf-418	211	8	than	than	ADP
gujaf-418	211	9	0.05	0.05	NUM
gujaf-418	211	10	,	,	PUNCT
gujaf-418	211	11	the	the	DET
gujaf-418	211	12	null	null	ADJ
gujaf-418	211	13	hypothesis	hypothesis	NOUN
gujaf-418	211	14	is	be	AUX
gujaf-418	211	15	thereby	thereby	ADV
gujaf-418	211	16	accepted	accept	VERB
gujaf-418	211	17	.	.	PUNCT
gujaf-418	212	1	this	this	PRON
gujaf-418	212	2	suggests	suggest	VERB
gujaf-418	212	3	that	that	SCONJ
gujaf-418	212	4	monitoring	monitoring	NOUN
gujaf-418	212	5	does	do	AUX
gujaf-418	212	6	not	not	PART
gujaf-418	212	7	significantly	significantly	ADV
gujaf-418	212	8	relate	relate	VERB
gujaf-418	212	9	to	to	ADP
gujaf-418	212	10	revenue	revenue	NOUN
gujaf-418	212	11	leakage	leakage	NOUN
gujaf-418	212	12	in	in	ADP
gujaf-418	212	13	financial	financial	ADJ
gujaf-418	212	14	institutions	institution	NOUN
gujaf-418	212	15	within	within	ADP
gujaf-418	212	16	edo	edo	PROPN
gujaf-418	212	17	state	state	NOUN
gujaf-418	212	18	.	.	PUNCT
gujaf-418	213	1	discussion	discussion	NOUN
gujaf-418	213	2	of	of	ADP
gujaf-418	213	3	findings	finding	NOUN
gujaf-418	213	4	the	the	DET
gujaf-418	213	5	study	study	NOUN
gujaf-418	213	6	’s	’s	PART
gujaf-418	213	7	findings	finding	NOUN
gujaf-418	213	8	on	on	ADP
gujaf-418	213	9	the	the	DET
gujaf-418	213	10	control	control	NOUN
gujaf-418	213	11	environment	environment	NOUN
gujaf-418	213	12	reveal	reveal	VERB
gujaf-418	213	13	a	a	DET
gujaf-418	213	14	statistically	statistically	ADV
gujaf-418	213	15	significant	significant	ADJ
gujaf-418	213	16	relationship	relationship	NOUN
gujaf-418	213	17	with	with	ADP
gujaf-418	213	18	revenue	revenue	NOUN
gujaf-418	213	19	leakage	leakage	NOUN
gujaf-418	213	20	(	(	PUNCT
gujaf-418	213	21	z	z	NOUN
gujaf-418	213	22	=	=	SYM
gujaf-418	213	23	2.149	2.149	NUM
gujaf-418	213	24	,	,	PUNCT
gujaf-418	213	25	p	p	PROPN
gujaf-418	213	26	=	=	PROPN
gujaf-418	213	27	.032	.032	NUM
gujaf-418	213	28	)	)	PUNCT
gujaf-418	213	29	,	,	PUNCT
gujaf-418	213	30	reinforcing	reinforce	VERB
gujaf-418	213	31	agency	agency	NOUN
gujaf-418	213	32	theory	theory	NOUN
gujaf-418	213	33	,	,	PUNCT
gujaf-418	213	34	which	which	PRON
gujaf-418	213	35	highlights	highlight	VERB
gujaf-418	213	36	the	the	DET
gujaf-418	213	37	role	role	NOUN
gujaf-418	213	38	of	of	ADP
gujaf-418	213	39	governance	governance	NOUN
gujaf-418	213	40	and	and	CCONJ
gujaf-418	213	41	ethical	ethical	ADJ
gujaf-418	213	42	culture	culture	NOUN
gujaf-418	213	43	in	in	ADP
gujaf-418	213	44	curbing	curb	VERB
gujaf-418	213	45	agency	agency	NOUN
gujaf-418	213	46	conflicts	conflict	NOUN
gujaf-418	213	47	and	and	CCONJ
gujaf-418	213	48	fraud	fraud	NOUN
gujaf-418	213	49	(	(	PUNCT
gujaf-418	213	50	yemer	yemer	NOUN
gujaf-418	213	51	,	,	PUNCT
gujaf-418	213	52	2017	2017	NUM
gujaf-418	213	53	)	)	PUNCT
gujaf-418	213	54	.	.	PUNCT
gujaf-418	214	1	this	this	PRON
gujaf-418	214	2	aligns	align	VERB
gujaf-418	214	3	with	with	ADP
gujaf-418	214	4	prior	prior	ADJ
gujaf-418	214	5	literature	literature	NOUN
gujaf-418	214	6	that	that	PRON
gujaf-418	214	7	were	be	AUX
gujaf-418	214	8	of	of	ADP
gujaf-418	214	9	the	the	DET
gujaf-418	214	10	view	view	NOUN
gujaf-418	214	11	that	that	SCONJ
gujaf-418	214	12	the	the	DET
gujaf-418	214	13	control	control	NOUN
gujaf-418	214	14	environment	environment	NOUN
gujaf-418	214	15	sets	set	VERB
gujaf-418	214	16	the	the	DET
gujaf-418	214	17	ethical	ethical	ADJ
gujaf-418	214	18	tone	tone	NOUN
gujaf-418	214	19	of	of	ADP
gujaf-418	214	20	an	an	DET
gujaf-418	214	21	organization	organization	NOUN
gujaf-418	214	22	and	and	CCONJ
gujaf-418	214	23	shapes	shape	NOUN
gujaf-418	214	24	employees	employee	NOUN
gujaf-418	214	25	’	’	PART
gujaf-418	214	26	attitudes	attitude	NOUN
gujaf-418	214	27	toward	toward	ADP
gujaf-418	214	28	compliance	compliance	NOUN
gujaf-418	214	29	(	(	PUNCT
gujaf-418	214	30	sackey	sackey	NOUN
gujaf-418	214	31	,	,	PUNCT
gujaf-418	214	32	2024	2024	NUM
gujaf-418	214	33	;	;	PUNCT
gujaf-418	214	34	akinyele	akinyele	PROPN
gujaf-418	214	35	&	&	CCONJ
gujaf-418	214	36	afolabi	afolabi	NOUN
gujaf-418	214	37	,	,	PUNCT
gujaf-418	214	38	2021	2021	NUM
gujaf-418	214	39	)	)	PUNCT
gujaf-418	214	40	.	.	PUNCT
gujaf-418	215	1	it	it	PRON
gujaf-418	215	2	also	also	ADV
gujaf-418	215	3	supports	support	VERB
gujaf-418	215	4	the	the	DET
gujaf-418	215	5	findings	finding	NOUN
gujaf-418	215	6	of	of	ADP
gujaf-418	215	7	okidi	okidi	PROPN
gujaf-418	215	8	et	et	PROPN
gujaf-418	215	9	al	al	PROPN
gujaf-418	215	10	.	.	PROPN
gujaf-418	216	1	(	(	PUNCT
gujaf-418	216	2	2021	2021	NUM
gujaf-418	216	3	)	)	PUNCT
gujaf-418	216	4	,	,	PUNCT
gujaf-418	216	5	who	who	PRON
gujaf-418	216	6	found	find	VERB
gujaf-418	216	7	that	that	SCONJ
gujaf-418	216	8	weak	weak	ADJ
gujaf-418	216	9	control	control	NOUN
gujaf-418	216	10	environments	environment	NOUN
gujaf-418	216	11	contribute	contribute	VERB
gujaf-418	216	12	to	to	ADP
gujaf-418	216	13	continuous	continuous	ADJ
gujaf-418	216	14	revenue	revenue	NOUN
gujaf-418	216	15	losses	loss	NOUN
gujaf-418	216	16	in	in	ADP
gujaf-418	216	17	nigerian	nigerian	ADJ
gujaf-418	216	18	local	local	ADJ
gujaf-418	216	19	governments	government	NOUN
gujaf-418	216	20	.	.	PUNCT
gujaf-418	217	1	similarly	similarly	ADV
gujaf-418	217	2	,	,	PUNCT
gujaf-418	217	3	ahmad	ahmad	PROPN
gujaf-418	217	4	and	and	CCONJ
gujaf-418	217	5	norhashim	norhashim	ADJ
gujaf-418	217	6	(	(	PUNCT
gujaf-418	217	7	2008	2008	NUM
gujaf-418	217	8	)	)	PUNCT
gujaf-418	217	9	highlights	highlight	NOUN
gujaf-418	217	10	how	how	SCONJ
gujaf-418	217	11	elements	element	NOUN
gujaf-418	217	12	of	of	ADP
gujaf-418	217	13	the	the	DET
gujaf-418	217	14	control	control	NOUN
gujaf-418	217	15	environment	environment	PROPN
gujaf-418	217	16	influence	influence	NOUN
gujaf-418	217	17	employees	employee	NOUN
gujaf-418	217	18	’	’	PART
gujaf-418	217	19	attitude	attitude	NOUN
gujaf-418	217	20	towards	towards	ADP
gujaf-418	217	21	fraud	fraud	NOUN
gujaf-418	217	22	.	.	PUNCT
gujaf-418	218	1	notably	notably	ADV
gujaf-418	218	2	,	,	PUNCT
gujaf-418	218	3	the	the	DET
gujaf-418	218	4	positive	positive	ADJ
gujaf-418	218	5	coefficient	coefficient	NOUN
gujaf-418	218	6	in	in	ADP
gujaf-418	218	7	this	this	DET
gujaf-418	218	8	study	study	NOUN
gujaf-418	218	9	may	may	AUX
gujaf-418	218	10	indicate	indicate	VERB
gujaf-418	218	11	a	a	DET
gujaf-418	218	12	detection	detection	NOUN
gujaf-418	218	13	effect	effect	NOUN
gujaf-418	218	14	,	,	PUNCT
gujaf-418	218	15	where	where	SCONJ
gujaf-418	218	16	stronger	strong	ADJ
gujaf-418	218	17	control	control	NOUN
gujaf-418	218	18	environments	environment	NOUN
gujaf-418	218	19	lead	lead	VERB
gujaf-418	218	20	to	to	ADP
gujaf-418	218	21	better	well	ADJ
gujaf-418	218	22	detection	detection	NOUN
gujaf-418	218	23	of	of	ADP
gujaf-418	218	24	revenue	revenue	NOUN
gujaf-418	218	25	leakages	leakage	NOUN
gujaf-418	218	26	,	,	PUNCT
gujaf-418	218	27	emphasizing	emphasize	VERB
gujaf-418	218	28	that	that	SCONJ
gujaf-418	218	29	internal	internal	ADJ
gujaf-418	218	30	controls	control	NOUN
gujaf-418	218	31	serve	serve	VERB
gujaf-418	218	32	both	both	CCONJ
gujaf-418	218	33	preventive	preventive	ADJ
gujaf-418	218	34	and	and	CCONJ
gujaf-418	218	35	detective	detective	ADJ
gujaf-418	218	36	functions	function	NOUN
gujaf-418	218	37	.	.	PUNCT
gujaf-418	219	1	gusau	gusau	ADJ
gujaf-418	219	2	journal	journal	PROPN
gujaf-418	219	3	of	of	ADP
gujaf-418	219	4	accounting	accounting	NOUN
gujaf-418	219	5	and	and	CCONJ
gujaf-418	219	6	finance	finance	NOUN
gujaf-418	219	7	,	,	PUNCT
gujaf-418	219	8	vol.6	vol.6	PROPN
gujaf-418	219	9	,	,	PUNCT
gujaf-418	219	10	issue	issue	NOUN
gujaf-418	219	11	2	2	NUM
gujaf-418	219	12	,	,	PUNCT
gujaf-418	219	13	april	april	PROPN
gujaf-418	219	14	,	,	PUNCT
gujaf-418	219	15	2025	2025	NUM
gujaf-418	219	16	105	105	NUM
gujaf-418	219	17	on	on	ADP
gujaf-418	219	18	the	the	DET
gujaf-418	219	19	other	other	ADJ
gujaf-418	219	20	hand	hand	NOUN
gujaf-418	219	21	,	,	PUNCT
gujaf-418	219	22	risk	risk	NOUN
gujaf-418	219	23	assessment	assessment	NOUN
gujaf-418	219	24	does	do	AUX
gujaf-418	219	25	not	not	PART
gujaf-418	219	26	exhibit	exhibit	VERB
gujaf-418	219	27	a	a	DET
gujaf-418	219	28	statistically	statistically	ADV
gujaf-418	219	29	significant	significant	ADJ
gujaf-418	219	30	relationship	relationship	NOUN
gujaf-418	219	31	with	with	ADP
gujaf-418	219	32	revenue	revenue	NOUN
gujaf-418	219	33	leakage	leakage	NOUN
gujaf-418	219	34	(	(	PUNCT
gujaf-418	219	35	z	z	NOUN
gujaf-418	219	36	=	=	SYM
gujaf-418	219	37	1.111	1.111	NUM
gujaf-418	219	38	,	,	PUNCT
gujaf-418	219	39	p	p	X
gujaf-418	219	40	=	=	NOUN
gujaf-418	219	41	.267	.267	NUM
gujaf-418	219	42	)	)	PUNCT
gujaf-418	219	43	.	.	PUNCT
gujaf-418	220	1	this	this	DET
gujaf-418	220	2	finding	finding	NOUN
gujaf-418	220	3	contradicts	contradict	VERB
gujaf-418	220	4	theoretical	theoretical	ADJ
gujaf-418	220	5	expectations	expectation	NOUN
gujaf-418	220	6	and	and	CCONJ
gujaf-418	220	7	prior	prior	ADJ
gujaf-418	220	8	studies	study	NOUN
gujaf-418	220	9	(	(	PUNCT
gujaf-418	220	10	awotomilusi	awotomilusi	ADJ
gujaf-418	220	11	,	,	PUNCT
gujaf-418	220	12	2022	2022	NUM
gujaf-418	220	13	;	;	PUNCT
gujaf-418	220	14	samuel	samuel	PROPN
gujaf-418	220	15	&	&	CCONJ
gujaf-418	220	16	tyokoso	tyokoso	PROPN
gujaf-418	220	17	,	,	PUNCT
gujaf-418	220	18	2014	2014	NUM
gujaf-418	220	19	;	;	PUNCT
gujaf-418	220	20	okeke	okeke	VERB
gujaf-418	220	21	et	et	PROPN
gujaf-418	220	22	al	al	PROPN
gujaf-418	220	23	.	.	PROPN
gujaf-418	220	24	,	,	PUNCT
gujaf-418	220	25	2024	2024	NUM
gujaf-418	220	26	)	)	PUNCT
gujaf-418	220	27	,	,	PUNCT
gujaf-418	220	28	which	which	PRON
gujaf-418	220	29	regard	regard	VERB
gujaf-418	220	30	risk	risk	NOUN
gujaf-418	220	31	assessment	assessment	NOUN
gujaf-418	220	32	as	as	ADP
gujaf-418	220	33	vital	vital	ADJ
gujaf-418	220	34	to	to	ADP
gujaf-418	220	35	effective	effective	ADJ
gujaf-418	220	36	revenue	revenue	NOUN
gujaf-418	220	37	management	management	NOUN
gujaf-418	220	38	.	.	PUNCT
gujaf-418	221	1	the	the	DET
gujaf-418	221	2	lack	lack	NOUN
gujaf-418	221	3	of	of	ADP
gujaf-418	221	4	significance	significance	NOUN
gujaf-418	221	5	may	may	AUX
gujaf-418	221	6	reflect	reflect	VERB
gujaf-418	221	7	structural	structural	ADJ
gujaf-418	221	8	deficiencies	deficiency	NOUN
gujaf-418	221	9	in	in	ADP
gujaf-418	221	10	how	how	SCONJ
gujaf-418	221	11	risk	risk	NOUN
gujaf-418	221	12	assessment	assessment	NOUN
gujaf-418	221	13	frameworks	framework	NOUN
gujaf-418	221	14	are	be	AUX
gujaf-418	221	15	applied	apply	VERB
gujaf-418	221	16	within	within	ADP
gujaf-418	221	17	financial	financial	ADJ
gujaf-418	221	18	firms	firm	NOUN
gujaf-418	221	19	in	in	ADP
gujaf-418	221	20	edo	edo	PROPN
gujaf-418	221	21	state	state	NOUN
gujaf-418	221	22	.	.	PUNCT
gujaf-418	222	1	as	as	SCONJ
gujaf-418	222	2	widt	widt	NOUN
gujaf-418	222	3	and	and	CCONJ
gujaf-418	222	4	oats	oats	NOUN
gujaf-418	222	5	(	(	PUNCT
gujaf-418	222	6	2017	2017	NUM
gujaf-418	222	7	)	)	PUNCT
gujaf-418	222	8	argue	argue	VERB
gujaf-418	222	9	,	,	PUNCT
gujaf-418	222	10	even	even	ADV
gujaf-418	222	11	strong	strong	ADJ
gujaf-418	222	12	frameworks	framework	NOUN
gujaf-418	222	13	may	may	AUX
gujaf-418	222	14	fail	fail	VERB
gujaf-418	222	15	if	if	SCONJ
gujaf-418	222	16	not	not	PART
gujaf-418	222	17	properly	properly	ADV
gujaf-418	222	18	supported	support	VERB
gujaf-418	222	19	.	.	PUNCT
gujaf-418	223	1	this	this	PRON
gujaf-418	223	2	suggests	suggest	VERB
gujaf-418	223	3	a	a	DET
gujaf-418	223	4	lack	lack	NOUN
gujaf-418	223	5	in	in	ADP
gujaf-418	223	6	institutional	institutional	ADJ
gujaf-418	223	7	commitment	commitment	NOUN
gujaf-418	223	8	to	to	PART
gujaf-418	223	9	risk	risk	NOUN
gujaf-418	223	10	assessment	assessment	NOUN
gujaf-418	223	11	,	,	PUNCT
gujaf-418	223	12	limiting	limit	VERB
gujaf-418	223	13	its	its	PRON
gujaf-418	223	14	practical	practical	ADJ
gujaf-418	223	15	influence	influence	NOUN
gujaf-418	223	16	.	.	PUNCT
gujaf-418	224	1	control	control	NOUN
gujaf-418	224	2	activities	activity	NOUN
gujaf-418	224	3	show	show	VERB
gujaf-418	224	4	a	a	DET
gujaf-418	224	5	significant	significant	ADJ
gujaf-418	224	6	positive	positive	ADJ
gujaf-418	224	7	relationship	relationship	NOUN
gujaf-418	224	8	with	with	ADP
gujaf-418	224	9	revenue	revenue	NOUN
gujaf-418	224	10	leakage	leakage	NOUN
gujaf-418	224	11	(	(	PUNCT
gujaf-418	224	12	z	z	NOUN
gujaf-418	224	13	=	=	SYM
gujaf-418	224	14	2.874	2.874	NUM
gujaf-418	224	15	,	,	PUNCT
gujaf-418	224	16	p	p	X
gujaf-418	224	17	=	=	NOUN
gujaf-418	224	18	.004	.004	NUM
gujaf-418	224	19	)	)	PUNCT
gujaf-418	224	20	,	,	PUNCT
gujaf-418	224	21	supporting	support	VERB
gujaf-418	224	22	the	the	DET
gujaf-418	224	23	fraud	fraud	NOUN
gujaf-418	224	24	triangle	triangle	NOUN
gujaf-418	224	25	theory	theory	NOUN
gujaf-418	224	26	which	which	PRON
gujaf-418	224	27	posits	posit	NOUN
gujaf-418	224	28	that	that	SCONJ
gujaf-418	224	29	controls	control	NOUN
gujaf-418	224	30	are	be	AUX
gujaf-418	224	31	often	often	ADV
gujaf-418	224	32	implemented	implement	VERB
gujaf-418	224	33	when	when	SCONJ
gujaf-418	224	34	fraud	fraud	NOUN
gujaf-418	224	35	or	or	CCONJ
gujaf-418	224	36	leakage	leakage	NOUN
gujaf-418	224	37	occurs	occur	VERB
gujaf-418	224	38	,	,	PUNCT
gujaf-418	224	39	rather	rather	ADV
gujaf-418	224	40	than	than	ADP
gujaf-418	224	41	being	be	AUX
gujaf-418	224	42	proactively	proactively	ADV
gujaf-418	224	43	put	put	VERB
gujaf-418	224	44	in	in	ADP
gujaf-418	224	45	place	place	NOUN
gujaf-418	224	46	to	to	PART
gujaf-418	224	47	prevent	prevent	VERB
gujaf-418	224	48	it	it	PRON
gujaf-418	224	49	.	.	PUNCT
gujaf-418	225	1	the	the	DET
gujaf-418	225	2	work	work	NOUN
gujaf-418	225	3	of	of	ADP
gujaf-418	225	4	musyoki	musyoki	PROPN
gujaf-418	225	5	(	(	PUNCT
gujaf-418	225	6	2023	2023	NUM
gujaf-418	225	7	)	)	PUNCT
gujaf-418	225	8	also	also	ADV
gujaf-418	225	9	emphasizes	emphasize	VERB
gujaf-418	225	10	the	the	DET
gujaf-418	225	11	role	role	NOUN
gujaf-418	225	12	of	of	ADP
gujaf-418	225	13	procedural	procedural	ADJ
gujaf-418	225	14	safeguards	safeguard	NOUN
gujaf-418	225	15	such	such	ADJ
gujaf-418	225	16	as	as	ADP
gujaf-418	225	17	segregation	segregation	NOUN
gujaf-418	225	18	of	of	ADP
gujaf-418	225	19	duties	duty	NOUN
gujaf-418	225	20	,	,	PUNCT
gujaf-418	225	21	and	and	CCONJ
gujaf-418	225	22	proper	proper	ADJ
gujaf-418	225	23	documentation	documentation	NOUN
gujaf-418	225	24	.	.	PUNCT
gujaf-418	226	1	this	this	DET
gujaf-418	226	2	result	result	NOUN
gujaf-418	226	3	is	be	AUX
gujaf-418	226	4	also	also	ADV
gujaf-418	226	5	in	in	ADP
gujaf-418	226	6	line	line	NOUN
gujaf-418	226	7	with	with	ADP
gujaf-418	226	8	abbasi	abbasi	PROPN
gujaf-418	226	9	et	et	PROPN
gujaf-418	226	10	al	al	PROPN
gujaf-418	226	11	.	.	PROPN
gujaf-418	227	1	(	(	PUNCT
gujaf-418	227	2	2024	2024	NUM
gujaf-418	227	3	)	)	PUNCT
gujaf-418	227	4	and	and	CCONJ
gujaf-418	227	5	aravamuthan	aravamuthan	ADV
gujaf-418	227	6	(	(	PUNCT
gujaf-418	227	7	2021	2021	NUM
gujaf-418	227	8	)	)	PUNCT
gujaf-418	227	9	,	,	PUNCT
gujaf-418	227	10	who	who	PRON
gujaf-418	227	11	stress	stress	VERB
gujaf-418	227	12	rule	rule	NOUN
gujaf-418	227	13	-	-	PUNCT
gujaf-418	227	14	based	base	VERB
gujaf-418	227	15	controls	control	NOUN
gujaf-418	227	16	and	and	CCONJ
gujaf-418	227	17	data	datum	NOUN
gujaf-418	227	18	-	-	PUNCT
gujaf-418	227	19	driven	drive	VERB
gujaf-418	227	20	systems	system	NOUN
gujaf-418	227	21	in	in	ADP
gujaf-418	227	22	preventing	prevent	VERB
gujaf-418	227	23	revenue	revenue	NOUN
gujaf-418	227	24	losses	loss	NOUN
gujaf-418	227	25	.	.	PUNCT
gujaf-418	228	1	the	the	DET
gujaf-418	228	2	positive	positive	ADJ
gujaf-418	228	3	relationship	relationship	NOUN
gujaf-418	228	4	observed	observe	VERB
gujaf-418	228	5	may	may	AUX
gujaf-418	228	6	again	again	ADV
gujaf-418	228	7	reflect	reflect	VERB
gujaf-418	228	8	a	a	DET
gujaf-418	228	9	reactive	reactive	ADJ
gujaf-418	228	10	pattern	pattern	NOUN
gujaf-418	228	11	where	where	SCONJ
gujaf-418	228	12	increased	increase	VERB
gujaf-418	228	13	control	control	NOUN
gujaf-418	228	14	measures	measure	NOUN
gujaf-418	228	15	are	be	AUX
gujaf-418	228	16	implemented	implement	VERB
gujaf-418	228	17	in	in	ADP
gujaf-418	228	18	response	response	NOUN
gujaf-418	228	19	to	to	ADP
gujaf-418	228	20	previously	previously	ADV
gujaf-418	228	21	identified	identify	VERB
gujaf-418	228	22	revenue	revenue	NOUN
gujaf-418	228	23	losses	loss	NOUN
gujaf-418	228	24	highlighting	highlight	VERB
gujaf-418	228	25	the	the	DET
gujaf-418	228	26	need	need	NOUN
gujaf-418	228	27	for	for	ADP
gujaf-418	228	28	proactive	proactive	ADJ
gujaf-418	228	29	and	and	CCONJ
gujaf-418	228	30	preventive	preventive	ADJ
gujaf-418	228	31	control	control	NOUN
gujaf-418	228	32	strategies	strategy	NOUN
gujaf-418	228	33	.	.	PUNCT
gujaf-418	229	1	in	in	ADP
gujaf-418	229	2	contrast	contrast	NOUN
gujaf-418	229	3	,	,	PUNCT
gujaf-418	229	4	the	the	DET
gujaf-418	229	5	study	study	NOUN
gujaf-418	229	6	finds	find	VERB
gujaf-418	229	7	no	no	DET
gujaf-418	229	8	statistically	statistically	ADV
gujaf-418	229	9	significant	significant	ADJ
gujaf-418	229	10	relationship	relationship	NOUN
gujaf-418	229	11	between	between	ADP
gujaf-418	229	12	information	information	NOUN
gujaf-418	229	13	and	and	CCONJ
gujaf-418	229	14	communication	communication	NOUN
gujaf-418	229	15	and	and	CCONJ
gujaf-418	229	16	revenue	revenue	NOUN
gujaf-418	229	17	leakage	leakage	NOUN
gujaf-418	229	18	(	(	PUNCT
gujaf-418	229	19	z	z	NOUN
gujaf-418	229	20	=	=	SYM
gujaf-418	229	21	0.868	0.868	NUM
gujaf-418	229	22	,	,	PUNCT
gujaf-418	229	23	p	p	X
gujaf-418	229	24	=	=	NOUN
gujaf-418	229	25	.386	.386	NUM
gujaf-418	229	26	)	)	PUNCT
gujaf-418	229	27	.	.	PUNCT
gujaf-418	230	1	this	this	DET
gujaf-418	230	2	result	result	NOUN
gujaf-418	230	3	diverges	diverge	VERB
gujaf-418	230	4	from	from	ADP
gujaf-418	230	5	previous	previous	ADJ
gujaf-418	230	6	findings	finding	NOUN
gujaf-418	230	7	(	(	PUNCT
gujaf-418	230	8	oseni	oseni	ADJ
gujaf-418	230	9	,	,	PUNCT
gujaf-418	230	10	2016	2016	NUM
gujaf-418	230	11	;	;	PUNCT
gujaf-418	230	12	agbo	agbo	VERB
gujaf-418	230	13	,	,	PUNCT
gujaf-418	230	14	2022	2022	NUM
gujaf-418	230	15	;	;	PUNCT
gujaf-418	230	16	abdulkareem	abdulkareem	NOUN
gujaf-418	230	17	et	et	PROPN
gujaf-418	230	18	al	al	PROPN
gujaf-418	230	19	.	.	PROPN
gujaf-418	230	20	,	,	PUNCT
gujaf-418	230	21	2021	2021	NUM
gujaf-418	230	22	)	)	PUNCT
gujaf-418	230	23	,	,	PUNCT
gujaf-418	230	24	which	which	PRON
gujaf-418	230	25	underscores	underscore	VERB
gujaf-418	230	26	the	the	DET
gujaf-418	230	27	role	role	NOUN
gujaf-418	230	28	of	of	ADP
gujaf-418	230	29	communication	communication	NOUN
gujaf-418	230	30	infrastructure	infrastructure	NOUN
gujaf-418	230	31	and	and	CCONJ
gujaf-418	230	32	ict	ict	NOUN
gujaf-418	230	33	tools	tool	NOUN
gujaf-418	230	34	in	in	ADP
gujaf-418	230	35	enhancing	enhance	VERB
gujaf-418	230	36	transparency	transparency	NOUN
gujaf-418	230	37	and	and	CCONJ
gujaf-418	230	38	curbing	curb	VERB
gujaf-418	230	39	leakage	leakage	NOUN
gujaf-418	230	40	.	.	PUNCT
gujaf-418	231	1	the	the	DET
gujaf-418	231	2	insignificance	insignificance	NOUN
gujaf-418	231	3	here	here	ADV
gujaf-418	231	4	may	may	AUX
gujaf-418	231	5	be	be	AUX
gujaf-418	231	6	as	as	ADP
gujaf-418	231	7	a	a	DET
gujaf-418	231	8	result	result	NOUN
gujaf-418	231	9	of	of	ADP
gujaf-418	231	10	a	a	DET
gujaf-418	231	11	lack	lack	NOUN
gujaf-418	231	12	of	of	ADP
gujaf-418	231	13	meaningful	meaningful	ADJ
gujaf-418	231	14	differences	difference	NOUN
gujaf-418	231	15	in	in	ADP
gujaf-418	231	16	communication	communication	NOUN
gujaf-418	231	17	systems	system	NOUN
gujaf-418	231	18	among	among	ADP
gujaf-418	231	19	the	the	DET
gujaf-418	231	20	institutions	institution	NOUN
gujaf-418	231	21	surveyed	survey	VERB
gujaf-418	231	22	,	,	PUNCT
gujaf-418	231	23	or	or	CCONJ
gujaf-418	231	24	it	it	PRON
gujaf-418	231	25	may	may	AUX
gujaf-418	231	26	suggest	suggest	VERB
gujaf-418	231	27	inadequate	inadequate	ADJ
gujaf-418	231	28	integration	integration	NOUN
gujaf-418	231	29	of	of	ADP
gujaf-418	231	30	these	these	DET
gujaf-418	231	31	systems	system	NOUN
gujaf-418	231	32	into	into	ADP
gujaf-418	231	33	operational	operational	ADJ
gujaf-418	231	34	decision	decision	NOUN
gujaf-418	231	35	-	-	PUNCT
gujaf-418	231	36	making	making	NOUN
gujaf-418	231	37	.	.	PUNCT
gujaf-418	232	1	as	as	ADP
gujaf-418	232	2	yekini	yekini	PROPN
gujaf-418	232	3	et	et	PROPN
gujaf-418	232	4	al	al	PROPN
gujaf-418	232	5	.	.	PROPN
gujaf-418	233	1	(	(	PUNCT
gujaf-418	233	2	2023	2023	NUM
gujaf-418	233	3	)	)	PUNCT
gujaf-418	233	4	pointed	point	VERB
gujaf-418	233	5	out	out	ADP
gujaf-418	233	6	,	,	PUNCT
gujaf-418	233	7	it	it	PRON
gujaf-418	233	8	is	be	AUX
gujaf-418	233	9	not	not	PART
gujaf-418	233	10	merely	merely	ADV
gujaf-418	233	11	the	the	DET
gujaf-418	233	12	presence	presence	NOUN
gujaf-418	233	13	of	of	ADP
gujaf-418	233	14	communication	communication	NOUN
gujaf-418	233	15	tools	tool	NOUN
gujaf-418	233	16	but	but	CCONJ
gujaf-418	233	17	their	their	PRON
gujaf-418	233	18	effectiveness	effectiveness	NOUN
gujaf-418	233	19	that	that	PRON
gujaf-418	233	20	determines	determine	VERB
gujaf-418	233	21	their	their	PRON
gujaf-418	233	22	impact	impact	NOUN
gujaf-418	233	23	.	.	PUNCT
gujaf-418	234	1	finally	finally	ADV
gujaf-418	234	2	,	,	PUNCT
gujaf-418	234	3	monitoring	monitoring	NOUN
gujaf-418	234	4	does	do	AUX
gujaf-418	234	5	not	not	PART
gujaf-418	234	6	show	show	VERB
gujaf-418	234	7	a	a	DET
gujaf-418	234	8	significant	significant	ADJ
gujaf-418	234	9	relationship	relationship	NOUN
gujaf-418	234	10	with	with	ADP
gujaf-418	234	11	revenue	revenue	NOUN
gujaf-418	234	12	leakage	leakage	NOUN
gujaf-418	234	13	(	(	PUNCT
gujaf-418	234	14	z	z	NOUN
gujaf-418	234	15	=	=	SYM
gujaf-418	234	16	0.732	0.732	NUM
gujaf-418	234	17	,	,	PUNCT
gujaf-418	234	18	p	p	X
gujaf-418	234	19	=	=	NOUN
gujaf-418	234	20	.464	.464	NUM
gujaf-418	234	21	)	)	PUNCT
gujaf-418	234	22	.	.	PUNCT
gujaf-418	235	1	this	this	PRON
gujaf-418	235	2	contradicts	contradict	VERB
gujaf-418	235	3	existing	exist	VERB
gujaf-418	235	4	literature	literature	NOUN
gujaf-418	235	5	(	(	PUNCT
gujaf-418	235	6	emeke	emeke	PROPN
gujaf-418	235	7	et	et	PROPN
gujaf-418	235	8	al	al	PROPN
gujaf-418	235	9	.	.	PROPN
gujaf-418	235	10	,	,	PUNCT
gujaf-418	235	11	2023	2023	NUM
gujaf-418	235	12	;	;	PUNCT
gujaf-418	235	13	mbasiti	mbasiti	X
gujaf-418	235	14	et	et	PROPN
gujaf-418	235	15	al	al	PROPN
gujaf-418	235	16	.	.	PROPN
gujaf-418	235	17	,	,	PUNCT
gujaf-418	235	18	2021	2021	NUM
gujaf-418	235	19	;	;	PUNCT
gujaf-418	235	20	ogunyewo	ogunyewo	PROPN
gujaf-418	235	21	&	&	CCONJ
gujaf-418	235	22	olawole	olawole	NOUN
gujaf-418	235	23	,	,	PUNCT
gujaf-418	235	24	2024	2024	NUM
gujaf-418	235	25	)	)	PUNCT
gujaf-418	235	26	,	,	PUNCT
gujaf-418	235	27	which	which	PRON
gujaf-418	235	28	highlights	highlight	VERB
gujaf-418	235	29	monitoring	monitoring	NOUN
gujaf-418	235	30	,	,	PUNCT
gujaf-418	235	31	particularly	particularly	ADV
gujaf-418	235	32	through	through	ADP
gujaf-418	235	33	forensic	forensic	ADJ
gujaf-418	235	34	techniques	technique	NOUN
gujaf-418	235	35	,	,	PUNCT
gujaf-418	235	36	as	as	ADP
gujaf-418	235	37	a	a	DET
gujaf-418	235	38	basis	basis	NOUN
gujaf-418	235	39	for	for	ADP
gujaf-418	235	40	revenue	revenue	NOUN
gujaf-418	235	41	protection	protection	NOUN
gujaf-418	235	42	.	.	PUNCT
gujaf-418	236	1	the	the	DET
gujaf-418	236	2	lack	lack	NOUN
gujaf-418	236	3	of	of	ADP
gujaf-418	236	4	significance	significance	NOUN
gujaf-418	236	5	may	may	AUX
gujaf-418	236	6	be	be	AUX
gujaf-418	236	7	due	due	ADJ
gujaf-418	236	8	to	to	ADP
gujaf-418	236	9	limitations	limitation	NOUN
gujaf-418	236	10	in	in	ADP
gujaf-418	236	11	monitoring	monitor	VERB
gujaf-418	236	12	design	design	NOUN
gujaf-418	236	13	,	,	PUNCT
gujaf-418	236	14	such	such	ADJ
gujaf-418	236	15	as	as	ADP
gujaf-418	236	16	reliance	reliance	NOUN
gujaf-418	236	17	on	on	ADP
gujaf-418	236	18	periodic	periodic	ADJ
gujaf-418	236	19	audits	audit	NOUN
gujaf-418	236	20	rather	rather	ADV
gujaf-418	236	21	than	than	ADP
gujaf-418	236	22	continuous	continuous	ADJ
gujaf-418	236	23	audit	audit	NOUN
gujaf-418	236	24	,	,	PUNCT
gujaf-418	236	25	or	or	CCONJ
gujaf-418	236	26	a	a	DET
gujaf-418	236	27	failure	failure	NOUN
gujaf-418	236	28	to	to	PART
gujaf-418	236	29	align	align	VERB
gujaf-418	236	30	monitoring	monitoring	NOUN
gujaf-418	236	31	practices	practice	NOUN
gujaf-418	236	32	with	with	ADP
gujaf-418	236	33	identified	identify	VERB
gujaf-418	236	34	risks	risk	NOUN
gujaf-418	236	35	.	.	PUNCT
gujaf-418	237	1	as	as	SCONJ
gujaf-418	237	2	elekwa	elekwa	NOUN
gujaf-418	237	3	and	and	CCONJ
gujaf-418	237	4	okechukwu	okechukwu	NOUN
gujaf-418	237	5	(	(	PUNCT
gujaf-418	237	6	2014	2014	NUM
gujaf-418	237	7	)	)	PUNCT
gujaf-418	237	8	suggest	suggest	VERB
gujaf-418	237	9	,	,	PUNCT
gujaf-418	237	10	effective	effective	ADJ
gujaf-418	237	11	monitoring	monitoring	NOUN
gujaf-418	237	12	should	should	AUX
gujaf-418	237	13	include	include	VERB
gujaf-418	237	14	real	real	ADJ
gujaf-418	237	15	-	-	PUNCT
gujaf-418	237	16	time	time	NOUN
gujaf-418	237	17	detection	detection	NOUN
gujaf-418	237	18	and	and	CCONJ
gujaf-418	237	19	continuous	continuous	ADJ
gujaf-418	237	20	improvement	improvement	NOUN
gujaf-418	237	21	systems	system	NOUN
gujaf-418	237	22	,	,	PUNCT
gujaf-418	237	23	which	which	PRON
gujaf-418	237	24	may	may	AUX
gujaf-418	237	25	be	be	AUX
gujaf-418	237	26	lacking	lack	VERB
gujaf-418	237	27	in	in	ADP
gujaf-418	237	28	the	the	DET
gujaf-418	237	29	institutions	institution	NOUN
gujaf-418	237	30	studied	study	VERB
gujaf-418	237	31	.	.	PUNCT
gujaf-418	238	1	although	although	SCONJ
gujaf-418	238	2	this	this	DET
gujaf-418	238	3	study	study	NOUN
gujaf-418	238	4	tested	test	VERB
gujaf-418	238	5	its	its	PRON
gujaf-418	238	6	hypotheses	hypothesis	NOUN
gujaf-418	238	7	in	in	ADP
gujaf-418	238	8	their	their	PRON
gujaf-418	238	9	null	null	ADJ
gujaf-418	238	10	form	form	NOUN
gujaf-418	238	11	,	,	PUNCT
gujaf-418	238	12	it	it	PRON
gujaf-418	238	13	was	be	AUX
gujaf-418	238	14	theoretically	theoretically	ADV
gujaf-418	238	15	expected	expect	VERB
gujaf-418	238	16	that	that	SCONJ
gujaf-418	238	17	all	all	DET
gujaf-418	238	18	five	five	NUM
gujaf-418	238	19	components	component	NOUN
gujaf-418	238	20	of	of	ADP
gujaf-418	238	21	internal	internal	ADJ
gujaf-418	238	22	control	control	NOUN
gujaf-418	238	23	would	would	AUX
gujaf-418	238	24	have	have	VERB
gujaf-418	238	25	a	a	DET
gujaf-418	238	26	negative	negative	ADJ
gujaf-418	238	27	relationship	relationship	NOUN
gujaf-418	238	28	with	with	ADP
gujaf-418	238	29	revenue	revenue	NOUN
gujaf-418	238	30	leakage	leakage	NOUN
gujaf-418	238	31	,	,	PUNCT
gujaf-418	238	32	that	that	ADV
gujaf-418	238	33	is	is	ADV
gujaf-418	238	34	,	,	PUNCT
gujaf-418	238	35	stronger	strong	ADJ
gujaf-418	238	36	internal	internal	ADJ
gujaf-418	238	37	controls	control	NOUN
gujaf-418	238	38	would	would	AUX
gujaf-418	238	39	help	help	VERB
gujaf-418	238	40	reduce	reduce	VERB
gujaf-418	238	41	leakages	leakage	NOUN
gujaf-418	238	42	.	.	PUNCT
gujaf-418	239	1	however	however	ADV
gujaf-418	239	2	,	,	PUNCT
gujaf-418	239	3	the	the	DET
gujaf-418	239	4	results	result	NOUN
gujaf-418	239	5	showed	show	VERB
gujaf-418	239	6	that	that	SCONJ
gujaf-418	239	7	two	two	NUM
gujaf-418	239	8	components	component	NOUN
gujaf-418	239	9	,	,	PUNCT
gujaf-418	239	10	control	control	NOUN
gujaf-418	239	11	environment	environment	NOUN
gujaf-418	239	12	and	and	CCONJ
gujaf-418	239	13	control	control	NOUN
gujaf-418	239	14	activities	activity	NOUN
gujaf-418	239	15	were	be	AUX
gujaf-418	239	16	significantly	significantly	ADV
gujaf-418	239	17	and	and	CCONJ
gujaf-418	239	18	positively	positively	ADV
gujaf-418	239	19	associated	associate	VERB
gujaf-418	239	20	with	with	ADP
gujaf-418	239	21	revenue	revenue	NOUN
gujaf-418	239	22	leakage	leakage	NOUN
gujaf-418	239	23	.	.	PUNCT
gujaf-418	240	1	this	this	DET
gujaf-418	240	2	unexpected	unexpected	ADJ
gujaf-418	240	3	outcome	outcome	NOUN
gujaf-418	240	4	could	could	AUX
gujaf-418	240	5	suggest	suggest	VERB
gujaf-418	240	6	that	that	SCONJ
gujaf-418	240	7	in	in	ADP
gujaf-418	240	8	environments	environment	NOUN
gujaf-418	240	9	with	with	ADP
gujaf-418	240	10	more	more	ADV
gujaf-418	240	11	developed	develop	VERB
gujaf-418	240	12	controls	control	NOUN
gujaf-418	240	13	,	,	PUNCT
gujaf-418	240	14	cases	case	NOUN
gujaf-418	240	15	of	of	ADP
gujaf-418	240	16	revenue	revenue	NOUN
gujaf-418	240	17	leakage	leakage	NOUN
gujaf-418	240	18	are	be	AUX
gujaf-418	240	19	more	more	ADV
gujaf-418	240	20	likely	likely	ADJ
gujaf-418	240	21	to	to	PART
gujaf-418	240	22	be	be	AUX
gujaf-418	240	23	detected	detect	VERB
gujaf-418	240	24	and	and	CCONJ
gujaf-418	240	25	reported	report	VERB
gujaf-418	240	26	.	.	PUNCT
gujaf-418	241	1	in	in	ADP
gujaf-418	241	2	other	other	ADJ
gujaf-418	241	3	words	word	NOUN
gujaf-418	241	4	,	,	PUNCT
gujaf-418	241	5	rather	rather	ADV
gujaf-418	241	6	than	than	ADP
gujaf-418	241	7	causing	cause	VERB
gujaf-418	241	8	leakages	leakage	NOUN
gujaf-418	241	9	,	,	PUNCT
gujaf-418	241	10	stronger	strong	ADJ
gujaf-418	241	11	controls	control	NOUN
gujaf-418	241	12	might	might	AUX
gujaf-418	241	13	simply	simply	ADV
gujaf-418	241	14	make	make	VERB
gujaf-418	241	15	existing	exist	VERB
gujaf-418	241	16	issues	issue	NOUN
gujaf-418	241	17	more	more	ADV
gujaf-418	241	18	visible	visible	ADJ
gujaf-418	241	19	.	.	PUNCT
gujaf-418	242	1	this	this	DET
gujaf-418	242	2	interpretation	interpretation	NOUN
gujaf-418	242	3	aligns	align	VERB
gujaf-418	242	4	with	with	ADP
gujaf-418	242	5	the	the	DET
gujaf-418	242	6	idea	idea	NOUN
gujaf-418	242	7	that	that	SCONJ
gujaf-418	242	8	internal	internal	ADJ
gujaf-418	242	9	gusau	gusau	ADJ
gujaf-418	242	10	journal	journal	NOUN
gujaf-418	242	11	of	of	ADP
gujaf-418	242	12	accounting	accounting	NOUN
gujaf-418	242	13	and	and	CCONJ
gujaf-418	242	14	finance	finance	NOUN
gujaf-418	242	15	,	,	PUNCT
gujaf-418	242	16	vol.6	vol.6	PROPN
gujaf-418	242	17	,	,	PUNCT
gujaf-418	242	18	issue	issue	NOUN
gujaf-418	242	19	2	2	NUM
gujaf-418	242	20	,	,	PUNCT
gujaf-418	242	21	april	april	PROPN
gujaf-418	242	22	,	,	PUNCT
gujaf-418	242	23	2025	2025	NUM
gujaf-418	242	24	106	106	NUM
gujaf-418	242	25	controls	control	NOUN
gujaf-418	242	26	do	do	AUX
gujaf-418	242	27	not	not	PART
gujaf-418	242	28	only	only	ADV
gujaf-418	242	29	prevent	prevent	VERB
gujaf-418	242	30	fraud	fraud	NOUN
gujaf-418	242	31	and	and	CCONJ
gujaf-418	242	32	leakage	leakage	NOUN
gujaf-418	242	33	but	but	CCONJ
gujaf-418	242	34	also	also	ADV
gujaf-418	242	35	play	play	VERB
gujaf-418	242	36	a	a	DET
gujaf-418	242	37	key	key	ADJ
gujaf-418	242	38	role	role	NOUN
gujaf-418	242	39	in	in	ADP
gujaf-418	242	40	identifying	identify	VERB
gujaf-418	242	41	and	and	CCONJ
gujaf-418	242	42	flagging	flag	VERB
gujaf-418	242	43	them	they	PRON
gujaf-418	242	44	when	when	SCONJ
gujaf-418	242	45	they	they	PRON
gujaf-418	242	46	occur	occur	VERB
gujaf-418	242	47	.	.	PUNCT
gujaf-418	243	1	one	one	NUM
gujaf-418	243	2	limitation	limitation	NOUN
gujaf-418	243	3	of	of	ADP
gujaf-418	243	4	this	this	DET
gujaf-418	243	5	study	study	NOUN
gujaf-418	243	6	is	be	AUX
gujaf-418	243	7	the	the	DET
gujaf-418	243	8	relatively	relatively	ADV
gujaf-418	243	9	low	low	ADJ
gujaf-418	243	10	pseudo	pseudo	NOUN
gujaf-418	243	11	r²	r²	NOUN
gujaf-418	243	12	value	value	NOUN
gujaf-418	243	13	of	of	ADP
gujaf-418	243	14	0.059	0.059	NUM
gujaf-418	243	15	obtained	obtain	VERB
gujaf-418	243	16	in	in	ADP
gujaf-418	243	17	the	the	DET
gujaf-418	243	18	ordered	order	VERB
gujaf-418	243	19	logistic	logistic	ADJ
gujaf-418	243	20	regression	regression	NOUN
gujaf-418	243	21	analysis	analysis	NOUN
gujaf-418	243	22	.	.	PUNCT
gujaf-418	244	1	this	this	PRON
gujaf-418	244	2	indicates	indicate	VERB
gujaf-418	244	3	that	that	SCONJ
gujaf-418	244	4	the	the	DET
gujaf-418	244	5	internal	internal	ADJ
gujaf-418	244	6	control	control	NOUN
gujaf-418	244	7	variables	variable	NOUN
gujaf-418	244	8	included	include	VERB
gujaf-418	244	9	in	in	ADP
gujaf-418	244	10	the	the	DET
gujaf-418	244	11	model	model	NOUN
gujaf-418	244	12	explain	explain	VERB
gujaf-418	244	13	only	only	ADV
gujaf-418	244	14	about	about	ADV
gujaf-418	244	15	6	6	NUM
gujaf-418	244	16	%	%	NOUN
gujaf-418	244	17	of	of	ADP
gujaf-418	244	18	the	the	DET
gujaf-418	244	19	variation	variation	NOUN
gujaf-418	244	20	in	in	ADP
gujaf-418	244	21	revenue	revenue	NOUN
gujaf-418	244	22	leakage	leakage	NOUN
gujaf-418	244	23	among	among	ADP
gujaf-418	244	24	financial	financial	ADJ
gujaf-418	244	25	companies	company	NOUN
gujaf-418	244	26	in	in	ADP
gujaf-418	244	27	edo	edo	PROPN
gujaf-418	244	28	state	state	NOUN
gujaf-418	244	29	.	.	PUNCT
gujaf-418	245	1	consequently	consequently	ADV
gujaf-418	245	2	,	,	PUNCT
gujaf-418	245	3	while	while	SCONJ
gujaf-418	245	4	some	some	DET
gujaf-418	245	5	internal	internal	ADJ
gujaf-418	245	6	control	control	NOUN
gujaf-418	245	7	components	component	NOUN
gujaf-418	245	8	were	be	AUX
gujaf-418	245	9	found	find	VERB
gujaf-418	245	10	to	to	PART
gujaf-418	245	11	have	have	VERB
gujaf-418	245	12	significant	significant	ADJ
gujaf-418	245	13	associations	association	NOUN
gujaf-418	245	14	with	with	ADP
gujaf-418	245	15	revenue	revenue	NOUN
gujaf-418	245	16	leakage	leakage	NOUN
gujaf-418	245	17	,	,	PUNCT
gujaf-418	245	18	other	other	ADJ
gujaf-418	245	19	unobserved	unobserved	ADJ
gujaf-418	245	20	factors	factor	NOUN
gujaf-418	245	21	may	may	AUX
gujaf-418	245	22	also	also	ADV
gujaf-418	245	23	be	be	AUX
gujaf-418	245	24	influencing	influence	VERB
gujaf-418	245	25	these	these	DET
gujaf-418	245	26	outcomes	outcome	NOUN
gujaf-418	245	27	.	.	PUNCT
gujaf-418	246	1	this	this	DET
gujaf-418	246	2	limitation	limitation	NOUN
gujaf-418	246	3	suggests	suggest	VERB
gujaf-418	246	4	caution	caution	NOUN
gujaf-418	246	5	in	in	ADP
gujaf-418	246	6	generalizing	generalize	VERB
gujaf-418	246	7	the	the	DET
gujaf-418	246	8	results	result	NOUN
gujaf-418	246	9	and	and	CCONJ
gujaf-418	246	10	highlights	highlight	NOUN
gujaf-418	246	11	opportunities	opportunity	NOUN
gujaf-418	246	12	for	for	ADP
gujaf-418	246	13	future	future	ADJ
gujaf-418	246	14	research	research	NOUN
gujaf-418	246	15	to	to	PART
gujaf-418	246	16	explore	explore	VERB
gujaf-418	246	17	additional	additional	ADJ
gujaf-418	246	18	explanatory	explanatory	ADJ
gujaf-418	246	19	variables	variable	NOUN
gujaf-418	246	20	.	.	PUNCT
gujaf-418	247	1	5.0	5.0	NUM
gujaf-418	247	2	conclusion	conclusion	NOUN
gujaf-418	247	3	and	and	CCONJ
gujaf-418	247	4	recommendations	recommendation	NOUN
gujaf-418	247	5	this	this	DET
gujaf-418	247	6	study	study	NOUN
gujaf-418	247	7	examined	examine	VERB
gujaf-418	247	8	the	the	DET
gujaf-418	247	9	relationship	relationship	NOUN
gujaf-418	247	10	between	between	ADP
gujaf-418	247	11	internal	internal	ADJ
gujaf-418	247	12	control	control	NOUN
gujaf-418	247	13	systems	system	NOUN
gujaf-418	247	14	and	and	CCONJ
gujaf-418	247	15	revenue	revenue	NOUN
gujaf-418	247	16	leakage	leakage	NOUN
gujaf-418	247	17	in	in	ADP
gujaf-418	247	18	financial	financial	ADJ
gujaf-418	247	19	institutions	institution	NOUN
gujaf-418	247	20	in	in	ADP
gujaf-418	247	21	edo	edo	PROPN
gujaf-418	247	22	state	state	NOUN
gujaf-418	247	23	.	.	PUNCT
gujaf-418	248	1	the	the	DET
gujaf-418	248	2	findings	finding	NOUN
gujaf-418	248	3	show	show	VERB
gujaf-418	248	4	that	that	SCONJ
gujaf-418	248	5	the	the	DET
gujaf-418	248	6	control	control	NOUN
gujaf-418	248	7	environment	environment	PROPN
gujaf-418	248	8	and	and	CCONJ
gujaf-418	248	9	control	control	NOUN
gujaf-418	248	10	activities	activity	NOUN
gujaf-418	248	11	significantly	significantly	ADV
gujaf-418	248	12	influence	influence	VERB
gujaf-418	248	13	revenue	revenue	NOUN
gujaf-418	248	14	leakage	leakage	NOUN
gujaf-418	248	15	,	,	PUNCT
gujaf-418	248	16	indicating	indicate	VERB
gujaf-418	248	17	that	that	SCONJ
gujaf-418	248	18	strong	strong	ADJ
gujaf-418	248	19	governance	governance	NOUN
gujaf-418	248	20	and	and	CCONJ
gujaf-418	248	21	effective	effective	ADJ
gujaf-418	248	22	internal	internal	ADJ
gujaf-418	248	23	controls	control	NOUN
gujaf-418	248	24	help	help	VERB
gujaf-418	248	25	institutions	institution	NOUN
gujaf-418	248	26	detect	detect	VERB
gujaf-418	248	27	and	and	CCONJ
gujaf-418	248	28	manage	manage	VERB
gujaf-418	248	29	financial	financial	ADJ
gujaf-418	248	30	losses	loss	NOUN
gujaf-418	248	31	.	.	PUNCT
gujaf-418	249	1	however	however	ADV
gujaf-418	249	2	,	,	PUNCT
gujaf-418	249	3	the	the	DET
gujaf-418	249	4	positive	positive	ADJ
gujaf-418	249	5	relationship	relationship	NOUN
gujaf-418	249	6	suggests	suggest	VERB
gujaf-418	249	7	that	that	SCONJ
gujaf-418	249	8	improved	improved	ADJ
gujaf-418	249	9	controls	control	NOUN
gujaf-418	249	10	mainly	mainly	ADV
gujaf-418	249	11	detect	detect	VERB
gujaf-418	249	12	,	,	PUNCT
gujaf-418	249	13	rather	rather	ADV
gujaf-418	249	14	than	than	ADP
gujaf-418	249	15	prevent	prevent	VERB
gujaf-418	249	16	,	,	PUNCT
gujaf-418	249	17	leakage	leakage	NOUN
gujaf-418	249	18	.	.	PUNCT
gujaf-418	250	1	risk	risk	NOUN
gujaf-418	250	2	assessment	assessment	NOUN
gujaf-418	250	3	,	,	PUNCT
gujaf-418	250	4	information	information	NOUN
gujaf-418	250	5	and	and	CCONJ
gujaf-418	250	6	communication	communication	NOUN
gujaf-418	250	7	,	,	PUNCT
gujaf-418	250	8	and	and	CCONJ
gujaf-418	250	9	monitoring	monitoring	NOUN
gujaf-418	250	10	were	be	AUX
gujaf-418	250	11	found	find	VERB
gujaf-418	250	12	to	to	PART
gujaf-418	250	13	have	have	VERB
gujaf-418	250	14	no	no	DET
gujaf-418	250	15	significant	significant	ADJ
gujaf-418	250	16	impact	impact	NOUN
gujaf-418	250	17	on	on	ADP
gujaf-418	250	18	revenue	revenue	NOUN
gujaf-418	250	19	leakage	leakage	NOUN
gujaf-418	250	20	.	.	PUNCT
gujaf-418	251	1	this	this	PRON
gujaf-418	251	2	may	may	AUX
gujaf-418	251	3	be	be	AUX
gujaf-418	251	4	due	due	ADJ
gujaf-418	251	5	to	to	ADP
gujaf-418	251	6	inconsistencies	inconsistency	NOUN
gujaf-418	251	7	in	in	ADP
gujaf-418	251	8	their	their	PRON
gujaf-418	251	9	application	application	NOUN
gujaf-418	251	10	across	across	ADP
gujaf-418	251	11	financial	financial	ADJ
gujaf-418	251	12	institutions	institution	NOUN
gujaf-418	251	13	.	.	PUNCT
gujaf-418	252	1	risk	risk	NOUN
gujaf-418	252	2	assessments	assessment	NOUN
gujaf-418	252	3	may	may	AUX
gujaf-418	252	4	not	not	PART
gujaf-418	252	5	be	be	AUX
gujaf-418	252	6	tailored	tailor	VERB
gujaf-418	252	7	to	to	ADP
gujaf-418	252	8	the	the	DET
gujaf-418	252	9	financial	financial	ADJ
gujaf-418	252	10	sector	sector	NOUN
gujaf-418	252	11	’s	’s	PART
gujaf-418	252	12	specific	specific	ADJ
gujaf-418	252	13	risks	risk	NOUN
gujaf-418	252	14	,	,	PUNCT
gujaf-418	252	15	and	and	CCONJ
gujaf-418	252	16	monitoring	monitoring	NOUN
gujaf-418	252	17	may	may	AUX
gujaf-418	252	18	focus	focus	VERB
gujaf-418	252	19	more	more	ADV
gujaf-418	252	20	on	on	ADP
gujaf-418	252	21	compliance	compliance	NOUN
gujaf-418	252	22	than	than	ADP
gujaf-418	252	23	fraud	fraud	NOUN
gujaf-418	252	24	detection	detection	NOUN
gujaf-418	252	25	.	.	PUNCT
gujaf-418	253	1	given	give	VERB
gujaf-418	253	2	the	the	DET
gujaf-418	253	3	cross	cross	ADJ
gujaf-418	253	4	-	-	ADJ
gujaf-418	253	5	sectional	sectional	ADJ
gujaf-418	253	6	design	design	NOUN
gujaf-418	253	7	of	of	ADP
gujaf-418	253	8	the	the	DET
gujaf-418	253	9	study	study	NOUN
gujaf-418	253	10	,	,	PUNCT
gujaf-418	253	11	these	these	DET
gujaf-418	253	12	findings	finding	NOUN
gujaf-418	253	13	reflect	reflect	VERB
gujaf-418	253	14	associations	association	NOUN
gujaf-418	253	15	rather	rather	ADV
gujaf-418	253	16	than	than	ADP
gujaf-418	253	17	definitive	definitive	ADJ
gujaf-418	253	18	causal	causal	ADJ
gujaf-418	253	19	effects	effect	NOUN
gujaf-418	253	20	.	.	PUNCT
gujaf-418	254	1	to	to	PART
gujaf-418	254	2	establish	establish	VERB
gujaf-418	254	3	clearer	clear	ADJ
gujaf-418	254	4	causal	causal	ADJ
gujaf-418	254	5	relationships	relationship	NOUN
gujaf-418	254	6	between	between	ADP
gujaf-418	254	7	internal	internal	ADJ
gujaf-418	254	8	control	control	NOUN
gujaf-418	254	9	components	component	NOUN
gujaf-418	254	10	and	and	CCONJ
gujaf-418	254	11	revenue	revenue	NOUN
gujaf-418	254	12	leakage	leakage	NOUN
gujaf-418	254	13	,	,	PUNCT
gujaf-418	254	14	future	future	ADJ
gujaf-418	254	15	research	research	NOUN
gujaf-418	254	16	should	should	AUX
gujaf-418	254	17	adopt	adopt	VERB
gujaf-418	254	18	longitudinal	longitudinal	ADJ
gujaf-418	254	19	or	or	CCONJ
gujaf-418	254	20	experimental	experimental	ADJ
gujaf-418	254	21	designs	design	NOUN
gujaf-418	254	22	.	.	PUNCT
gujaf-418	255	1	to	to	PART
gujaf-418	255	2	improve	improve	VERB
gujaf-418	255	3	internal	internal	ADJ
gujaf-418	255	4	controls	control	NOUN
gujaf-418	255	5	and	and	CCONJ
gujaf-418	255	6	reduce	reduce	VERB
gujaf-418	255	7	revenue	revenue	NOUN
gujaf-418	255	8	leakage	leakage	NOUN
gujaf-418	255	9	,	,	PUNCT
gujaf-418	255	10	financial	financial	ADJ
gujaf-418	255	11	institutions	institution	NOUN
gujaf-418	255	12	should	should	AUX
gujaf-418	255	13	strengthen	strengthen	VERB
gujaf-418	255	14	their	their	PRON
gujaf-418	255	15	control	control	NOUN
gujaf-418	255	16	environment	environment	NOUN
gujaf-418	255	17	by	by	ADP
gujaf-418	255	18	promoting	promote	VERB
gujaf-418	255	19	ethical	ethical	ADJ
gujaf-418	255	20	leadership	leadership	NOUN
gujaf-418	255	21	and	and	CCONJ
gujaf-418	255	22	enhancing	enhance	VERB
gujaf-418	255	23	governance	governance	NOUN
gujaf-418	255	24	structures	structure	NOUN
gujaf-418	255	25	.	.	PUNCT
gujaf-418	256	1	risk	risk	NOUN
gujaf-418	256	2	assessment	assessment	NOUN
gujaf-418	256	3	frameworks	framework	NOUN
gujaf-418	256	4	should	should	AUX
gujaf-418	256	5	be	be	AUX
gujaf-418	256	6	more	more	ADJ
gujaf-418	256	7	data	data	NOUN
gujaf-418	256	8	-	-	PUNCT
gujaf-418	256	9	driven	drive	VERB
gujaf-418	256	10	and	and	CCONJ
gujaf-418	256	11	sectorspecific	sectorspecific	ADJ
gujaf-418	256	12	.	.	PUNCT
gujaf-418	257	1	institutions	institution	NOUN
gujaf-418	257	2	should	should	AUX
gujaf-418	257	3	consider	consider	VERB
gujaf-418	257	4	implementing	implement	VERB
gujaf-418	257	5	real	real	ADJ
gujaf-418	257	6	-	-	PUNCT
gujaf-418	257	7	time	time	NOUN
gujaf-418	257	8	risk	risk	NOUN
gujaf-418	257	9	dashboards	dashboard	NOUN
gujaf-418	257	10	and	and	CCONJ
gujaf-418	257	11	deploying	deploy	VERB
gujaf-418	257	12	continuous	continuous	ADJ
gujaf-418	257	13	transaction	transaction	NOUN
gujaf-418	257	14	monitoring	monitoring	NOUN
gujaf-418	257	15	systems	system	NOUN
gujaf-418	257	16	powered	power	VERB
gujaf-418	257	17	by	by	ADP
gujaf-418	257	18	artificial	artificial	ADJ
gujaf-418	257	19	intelligence	intelligence	NOUN
gujaf-418	257	20	(	(	PUNCT
gujaf-418	257	21	ai	ai	NOUN
gujaf-418	257	22	)	)	PUNCT
gujaf-418	257	23	to	to	PART
gujaf-418	257	24	proactively	proactively	ADV
gujaf-418	257	25	detect	detect	VERB
gujaf-418	257	26	and	and	CCONJ
gujaf-418	257	27	prevent	prevent	VERB
gujaf-418	257	28	revenue	revenue	NOUN
gujaf-418	257	29	leakages	leakage	NOUN
gujaf-418	257	30	.	.	PUNCT
gujaf-418	258	1	additionally	additionally	ADV
gujaf-418	258	2	,	,	PUNCT
gujaf-418	258	3	stricter	strict	ADJ
gujaf-418	258	4	regulatory	regulatory	ADJ
gujaf-418	258	5	enforcement	enforcement	NOUN
gujaf-418	258	6	and	and	CCONJ
gujaf-418	258	7	regular	regular	ADJ
gujaf-418	258	8	audits	audits	NOUN
gujaf-418	258	9	are	be	AUX
gujaf-418	258	10	essential	essential	ADJ
gujaf-418	258	11	to	to	PART
gujaf-418	258	12	ensure	ensure	VERB
gujaf-418	258	13	adherence	adherence	NOUN
gujaf-418	258	14	to	to	ADP
gujaf-418	258	15	best	good	ADJ
gujaf-418	258	16	practices	practice	NOUN
gujaf-418	258	17	.	.	PUNCT
gujaf-418	259	1	future	future	ADJ
gujaf-418	259	2	research	research	NOUN
gujaf-418	259	3	should	should	AUX
gujaf-418	259	4	focus	focus	VERB
gujaf-418	259	5	on	on	ADP
gujaf-418	259	6	the	the	DET
gujaf-418	259	7	long	long	ADJ
gujaf-418	259	8	-	-	PUNCT
gujaf-418	259	9	term	term	NOUN
gujaf-418	259	10	impact	impact	NOUN
gujaf-418	259	11	of	of	ADP
gujaf-418	259	12	internal	internal	ADJ
gujaf-418	259	13	controls	control	NOUN
gujaf-418	259	14	on	on	ADP
gujaf-418	259	15	financial	financial	ADJ
gujaf-418	259	16	stability	stability	NOUN
gujaf-418	259	17	,	,	PUNCT
gujaf-418	259	18	particularly	particularly	ADV
gujaf-418	259	19	in	in	ADP
gujaf-418	259	20	developing	develop	VERB
gujaf-418	259	21	economies	economy	NOUN
gujaf-418	259	22	.	.	PUNCT
gujaf-418	260	1	specifically	specifically	ADV
gujaf-418	260	2	,	,	PUNCT
gujaf-418	260	3	future	future	ADJ
gujaf-418	260	4	studies	study	NOUN
gujaf-418	260	5	could	could	AUX
gujaf-418	260	6	use	use	VERB
gujaf-418	260	7	panel	panel	NOUN
gujaf-418	260	8	data	datum	NOUN
gujaf-418	260	9	methods	method	NOUN
gujaf-418	260	10	to	to	PART
gujaf-418	260	11	track	track	VERB
gujaf-418	260	12	how	how	SCONJ
gujaf-418	260	13	improvements	improvement	NOUN
gujaf-418	260	14	in	in	ADP
gujaf-418	260	15	internal	internal	ADJ
gujaf-418	260	16	controls	control	NOUN
gujaf-418	260	17	influence	influence	NOUN
gujaf-418	260	18	revenue	revenue	NOUN
gujaf-418	260	19	leakage	leakage	NOUN
gujaf-418	260	20	over	over	ADP
gujaf-418	260	21	time	time	NOUN
gujaf-418	260	22	and	and	CCONJ
gujaf-418	260	23	target	target	VERB
gujaf-418	260	24	specific	specific	ADJ
gujaf-418	260	25	financial	financial	ADJ
gujaf-418	260	26	sectors	sector	NOUN
gujaf-418	260	27	or	or	CCONJ
gujaf-418	260	28	high	high	ADJ
gujaf-418	260	29	-	-	PUNCT
gujaf-418	260	30	risk	risk	NOUN
gujaf-418	260	31	areas	area	NOUN
gujaf-418	260	32	to	to	PART
gujaf-418	260	33	provide	provide	VERB
gujaf-418	260	34	more	more	ADV
gujaf-418	260	35	focused	focused	ADJ
gujaf-418	260	36	insights	insight	NOUN
gujaf-418	260	37	.	.	PUNCT
gujaf-418	261	1	furthermore	furthermore	ADV
gujaf-418	261	2	,	,	PUNCT
gujaf-418	261	3	exploring	explore	VERB
gujaf-418	261	4	the	the	DET
gujaf-418	261	5	role	role	NOUN
gujaf-418	261	6	of	of	ADP
gujaf-418	261	7	emerging	emerge	VERB
gujaf-418	261	8	technologies	technology	NOUN
gujaf-418	261	9	in	in	ADP
gujaf-418	261	10	enhancing	enhance	VERB
gujaf-418	261	11	financial	financial	ADJ
gujaf-418	261	12	transparency	transparency	NOUN
gujaf-418	261	13	and	and	CCONJ
gujaf-418	261	14	economic	economic	ADJ
gujaf-418	261	15	stability	stability	NOUN
gujaf-418	261	16	remains	remain	VERB
gujaf-418	261	17	an	an	DET
gujaf-418	261	18	important	important	ADJ
gujaf-418	261	19	area	area	NOUN
gujaf-418	261	20	for	for	ADP
gujaf-418	261	21	investigation	investigation	NOUN
gujaf-418	261	22	.	.	PUNCT
gujaf-418	262	1	references	reference	NOUN
gujaf-418	262	2	abbasi	abbasi	PROPN
gujaf-418	262	3	,	,	PUNCT
gujaf-418	262	4	w.	w.	PROPN
gujaf-418	262	5	,	,	PUNCT
gujaf-418	262	6	&	&	CCONJ
gujaf-418	262	7	taweel	taweel	PROPN
gujaf-418	262	8	,	,	PUNCT
gujaf-418	262	9	a.	a.	NOUN
gujaf-418	262	10	(	(	PUNCT
gujaf-418	262	11	2018	2018	NUM
gujaf-418	262	12	)	)	PUNCT
gujaf-418	262	13	.	.	PUNCT
gujaf-418	263	1	provenance	provenance	NOUN
gujaf-418	263	2	-	-	PUNCT
gujaf-418	263	3	based	base	VERB
gujaf-418	263	4	root	root	NOUN
gujaf-418	263	5	cause	cause	VERB
gujaf-418	263	6	analysis	analysis	NOUN
gujaf-418	263	7	for	for	ADP
gujaf-418	263	8	revenue	revenue	NOUN
gujaf-418	263	9	leakage	leakage	NOUN
gujaf-418	263	10	detection	detection	NOUN
gujaf-418	263	11	:	:	PUNCT
gujaf-418	263	12	a	a	DET
gujaf-418	263	13	telecommunication	telecommunication	NOUN
gujaf-418	263	14	case	case	NOUN
gujaf-418	263	15	study	study	NOUN
gujaf-418	263	16	.	.	PUNCT
gujaf-418	264	1	in	in	ADP
gujaf-418	264	2	provenance	provenance	NOUN
gujaf-418	264	3	and	and	CCONJ
gujaf-418	264	4	annotation	annotation	NOUN
gujaf-418	264	5	of	of	ADP
gujaf-418	264	6	data	datum	NOUN
gujaf-418	264	7	and	and	CCONJ
gujaf-418	264	8	processes	process	NOUN
gujaf-418	264	9	:	:	PUNCT
gujaf-418	264	10	7th	7th	ADJ
gujaf-418	264	11	international	international	ADJ
gujaf-418	264	12	provenance	provenance	NOUN
gujaf-418	264	13	and	and	CCONJ
gujaf-418	264	14	annotation	annotation	NOUN
gujaf-418	264	15	workshop	workshop	NOUN
gujaf-418	264	16	,	,	PUNCT
gujaf-418	264	17	ipaw	ipaw	NOUN
gujaf-418	264	18	2018	2018	NUM
gujaf-418	264	19	,	,	PUNCT
gujaf-418	264	20	gusau	gusau	ADJ
gujaf-418	264	21	journal	journal	NOUN
gujaf-418	264	22	of	of	ADP
gujaf-418	264	23	accounting	accounting	NOUN
gujaf-418	264	24	and	and	CCONJ
gujaf-418	264	25	finance	finance	NOUN
gujaf-418	264	26	,	,	PUNCT
gujaf-418	264	27	vol.6	vol.6	PROPN
gujaf-418	264	28	,	,	PUNCT
gujaf-418	264	29	issue	issue	NOUN
gujaf-418	264	30	2	2	NUM
gujaf-418	264	31	,	,	PUNCT
gujaf-418	264	32	april	april	PROPN
gujaf-418	264	33	,	,	PUNCT
gujaf-418	264	34	2025	2025	NUM
gujaf-418	264	35	107	107	NUM
gujaf-418	264	36	london	london	PROPN
gujaf-418	264	37	,	,	PUNCT
gujaf-418	264	38	uk	uk	PROPN
gujaf-418	264	39	,	,	PUNCT
gujaf-418	264	40	july	july	PROPN
gujaf-418	264	41	9	9	NUM
gujaf-418	264	42	-	-	SYM
gujaf-418	264	43	10	10	NUM
gujaf-418	264	44	,	,	PUNCT
gujaf-418	264	45	2018	2018	NUM
gujaf-418	264	46	,	,	PUNCT
gujaf-418	264	47	proceedings	proceeding	NOUN
gujaf-418	264	48	(	(	PUNCT
gujaf-418	264	49	pp	pp	ADJ
gujaf-418	264	50	.	.	PUNCT
gujaf-418	264	51	204	204	NUM
gujaf-418	264	52	-	-	SYM
gujaf-418	264	53	207	207	NUM
gujaf-418	264	54	)	)	PUNCT
gujaf-418	264	55	.	.	PUNCT
gujaf-418	265	1	springer	springer	NOUN
gujaf-418	265	2	international	international	ADJ
gujaf-418	265	3	publishing	publishing	NOUN
gujaf-418	265	4	.	.	PUNCT
gujaf-418	266	1	https://doi.org/10.1007/978-3-319-98379-0_20	https://doi.org/10.1007/978-3-319-98379-0_20	PROPN
gujaf-418	266	2	abbasi	abbasi	PROPN
gujaf-418	266	3	,	,	PUNCT
gujaf-418	266	4	w.	w.	PROPN
gujaf-418	266	5	,	,	PUNCT
gujaf-418	266	6	taweel	taweel	ADJ
gujaf-418	266	7	,	,	PUNCT
gujaf-418	266	8	a.	a.	NOUN
gujaf-418	266	9	,	,	PUNCT
gujaf-418	266	10	&	&	CCONJ
gujaf-418	266	11	saracino	saracino	PROPN
gujaf-418	266	12	,	,	PUNCT
gujaf-418	266	13	a.	a.	NOUN
gujaf-418	266	14	(	(	PUNCT
gujaf-418	266	15	2024	2024	NUM
gujaf-418	266	16	,	,	PUNCT
gujaf-418	266	17	july	july	PROPN
gujaf-418	266	18	)	)	PUNCT
gujaf-418	266	19	.	.	PUNCT
gujaf-418	267	1	a	a	DET
gujaf-418	267	2	provenance	provenance	NOUN
gujaf-418	267	3	-	-	PUNCT
gujaf-418	267	4	driven	drive	VERB
gujaf-418	267	5	approach	approach	NOUN
gujaf-418	267	6	for	for	ADP
gujaf-418	267	7	detecting	detect	VERB
gujaf-418	267	8	revenue	revenue	NOUN
gujaf-418	267	9	leakage	leakage	NOUN
gujaf-418	267	10	in	in	ADP
gujaf-418	267	11	telecom	telecom	NOUN
gujaf-418	267	12	.	.	PUNCT
gujaf-418	268	1	in	in	ADP
gujaf-418	268	2	2024	2024	NUM
gujaf-418	268	3	ieee	ieee	NOUN
gujaf-418	268	4	european	european	ADJ
gujaf-418	268	5	symposium	symposium	NOUN
gujaf-418	268	6	on	on	ADP
gujaf-418	268	7	security	security	NOUN
gujaf-418	268	8	and	and	CCONJ
gujaf-418	268	9	privacy	privacy	NOUN
gujaf-418	268	10	workshops	workshop	NOUN
gujaf-418	268	11	(	(	PUNCT
gujaf-418	268	12	euros&pw	euros&pw	PROPN
gujaf-418	268	13	)	)	PUNCT
gujaf-418	268	14	(	(	PUNCT
gujaf-418	268	15	pp	pp	ADJ
gujaf-418	268	16	.	.	PUNCT
gujaf-418	269	1	574	574	NUM
gujaf-418	269	2	-	-	SYM
gujaf-418	269	3	582	582	NUM
gujaf-418	269	4	)	)	PUNCT
gujaf-418	269	5	.	.	PUNCT
gujaf-418	270	1	ieee	ieee	PROPN
gujaf-418	270	2	.	.	PUNCT
gujaf-418	271	1	https://doi.org/10.1109/eurospw61312.2024.00069	https://doi.org/10.1109/eurospw61312.2024.00069	PROPN
gujaf-418	271	2	abdulkareem	abdulkareem	PROPN
gujaf-418	271	3	,	,	PUNCT
gujaf-418	271	4	a.	a.	PROPN
gujaf-418	271	5	k.	k.	PROPN
gujaf-418	271	6	,	,	PUNCT
gujaf-418	271	7	ishola	ishola	PROPN
gujaf-418	271	8	,	,	PUNCT
gujaf-418	271	9	a.	a.	NOUN
gujaf-418	271	10	a.	a.	PROPN
gujaf-418	271	11	,	,	PUNCT
gujaf-418	271	12	&	&	CCONJ
gujaf-418	271	13	abdulkareem	abdulkareem	PROPN
gujaf-418	271	14	,	,	PUNCT
gujaf-418	271	15	z.	z.	PROPN
gujaf-418	271	16	j.	j.	PROPN
gujaf-418	271	17	(	(	PUNCT
gujaf-418	271	18	2021	2021	NUM
gujaf-418	271	19	)	)	PUNCT
gujaf-418	271	20	.	.	PUNCT
gujaf-418	272	1	e	e	X
gujaf-418	272	2	-	-	NOUN
gujaf-418	272	3	government	government	NOUN
gujaf-418	272	4	and	and	CCONJ
gujaf-418	272	5	bureaucratic	bureaucratic	ADJ
gujaf-418	272	6	corruption	corruption	NOUN
gujaf-418	272	7	in	in	ADP
gujaf-418	272	8	nigeria	nigeria	PROPN
gujaf-418	272	9	:	:	PUNCT
gujaf-418	272	10	successes	success	NOUN
gujaf-418	272	11	and	and	CCONJ
gujaf-418	272	12	challenges	challenge	NOUN
gujaf-418	272	13	.	.	PUNCT
gujaf-418	273	1	jurnal	jurnal	ADJ
gujaf-418	273	2	studi	studi	PROPN
gujaf-418	273	3	pemerintahan	pemerintahan	PROPN
gujaf-418	273	4	,	,	PUNCT
gujaf-418	273	5	12(1	12(1	NUM
gujaf-418	273	6	)	)	PUNCT
gujaf-418	273	7	,	,	PUNCT
gujaf-418	273	8	1	1	NUM
gujaf-418	273	9	-	-	SYM
gujaf-418	273	10	20	20	NUM
gujaf-418	273	11	.	.	PUNCT
gujaf-418	274	1	https://doi.org/10.18196/jgp.121125	https://doi.org/10.18196/jgp.121125	PROPN
gujaf-418	274	2	agbo	agbo	PROPN
gujaf-418	274	3	,	,	PUNCT
gujaf-418	274	4	i.	i.	PROPN
gujaf-418	274	5	s.	s.	PROPN
gujaf-418	274	6	(	(	PUNCT
gujaf-418	274	7	2022	2022	NUM
gujaf-418	274	8	)	)	PUNCT
gujaf-418	274	9	.	.	PUNCT
gujaf-418	275	1	information	information	NOUN
gujaf-418	275	2	and	and	CCONJ
gujaf-418	275	3	communication	communication	NOUN
gujaf-418	275	4	technology	technology	NOUN
gujaf-418	275	5	(	(	PUNCT
gujaf-418	275	6	ict	ict	PROPN
gujaf-418	275	7	)	)	PUNCT
gujaf-418	275	8	as	as	ADP
gujaf-418	275	9	a	a	DET
gujaf-418	275	10	tool	tool	NOUN
gujaf-418	275	11	in	in	ADP
gujaf-418	275	12	revenue	revenue	NOUN
gujaf-418	275	13	generation	generation	NOUN
gujaf-418	275	14	and	and	CCONJ
gujaf-418	275	15	tax	tax	NOUN
gujaf-418	275	16	administration	administration	NOUN
gujaf-418	275	17	,	,	PUNCT
gujaf-418	275	18	a	a	DET
gujaf-418	275	19	study	study	NOUN
gujaf-418	275	20	of	of	ADP
gujaf-418	275	21	firs	fir	NOUN
gujaf-418	275	22	abakaliki	abakaliki	ADJ
gujaf-418	275	23	,	,	PUNCT
gujaf-418	275	24	ebonyi	ebonyi	PROPN
gujaf-418	275	25	statenigeria	statenigeria	PROPN
gujaf-418	275	26	.	.	PUNCT
gujaf-418	276	1	global	global	ADJ
gujaf-418	276	2	journal	journal	PROPN
gujaf-418	276	3	of	of	ADP
gujaf-418	276	4	computer	computer	NOUN
gujaf-418	276	5	science	science	NOUN
gujaf-418	276	6	and	and	CCONJ
gujaf-418	276	7	technology	technology	NOUN
gujaf-418	276	8	,	,	PUNCT
gujaf-418	276	9	22(c3	22(c3	NUM
gujaf-418	276	10	)	)	PUNCT
gujaf-418	276	11	,	,	PUNCT
gujaf-418	276	12	1	1	NUM
gujaf-418	276	13	-	-	SYM
gujaf-418	276	14	4	4	NUM
gujaf-418	276	15	.	.	PUNCT
gujaf-418	276	16	https://doi.org/10.7176/ceis/13-5-02	https://doi.org/10.7176/ceis/13-5-02	NUM
gujaf-418	276	17	ahmad	ahmad	PROPN
gujaf-418	276	18	,	,	PUNCT
gujaf-418	276	19	z.	z.	PROPN
gujaf-418	276	20	,	,	PUNCT
gujaf-418	276	21	&	&	CCONJ
gujaf-418	276	22	norhashim	norhashim	ADJ
gujaf-418	276	23	,	,	PUNCT
gujaf-418	276	24	m.	m.	NOUN
gujaf-418	276	25	(	(	PUNCT
gujaf-418	276	26	2008	2008	NUM
gujaf-418	276	27	)	)	PUNCT
gujaf-418	276	28	.	.	PUNCT
gujaf-418	277	1	the	the	DET
gujaf-418	277	2	control	control	PROPN
gujaf-418	277	3	environment	environment	PROPN
gujaf-418	277	4	,	,	PUNCT
gujaf-418	277	5	employee	employee	NOUN
gujaf-418	277	6	fraud	fraud	NOUN
gujaf-418	277	7	and	and	CCONJ
gujaf-418	277	8	counterproductive	counterproductive	ADJ
gujaf-418	277	9	workplace	workplace	NOUN
gujaf-418	277	10	behaviour	behaviour	NOUN
gujaf-418	277	11	:	:	PUNCT
gujaf-418	277	12	an	an	DET
gujaf-418	277	13	empirical	empirical	ADJ
gujaf-418	277	14	analysis	analysis	NOUN
gujaf-418	277	15	.	.	PUNCT
gujaf-418	278	1	communications	communication	NOUN
gujaf-418	278	2	of	of	ADP
gujaf-418	278	3	the	the	DET
gujaf-418	278	4	ibima	ibima	NOUN
gujaf-418	278	5	,	,	PUNCT
gujaf-418	278	6	3	3	NUM
gujaf-418	278	7	,	,	PUNCT
gujaf-418	278	8	145	145	NUM
gujaf-418	278	9	-	-	SYM
gujaf-418	278	10	155	155	NUM
gujaf-418	278	11	.	.	PUNCT
gujaf-418	279	1	akinyele	akinyele	PROPN
gujaf-418	279	2	g.	g.	PROPN
gujaf-418	279	3	t.	t.	PROPN
gujaf-418	279	4	,	,	PUNCT
gujaf-418	279	5	&	&	CCONJ
gujaf-418	279	6	afolabi	afolabi	NOUN
gujaf-418	279	7	,	,	PUNCT
gujaf-418	279	8	c.	c.	PROPN
gujaf-418	279	9	s.	s.	PROPN
gujaf-418	279	10	(	(	PUNCT
gujaf-418	279	11	2021	2021	NUM
gujaf-418	279	12	)	)	PUNCT
gujaf-418	279	13	.	.	PUNCT
gujaf-418	280	1	effect	effect	NOUN
gujaf-418	280	2	of	of	ADP
gujaf-418	280	3	internal	internal	ADJ
gujaf-418	280	4	control	control	NOUN
gujaf-418	280	5	systems	system	NOUN
gujaf-418	280	6	on	on	ADP
gujaf-418	280	7	revenue	revenue	NOUN
gujaf-418	280	8	generation	generation	NOUN
gujaf-418	280	9	of	of	ADP
gujaf-418	280	10	osun	osun	PROPN
gujaf-418	280	11	internal	internal	PROPN
gujaf-418	280	12	revenue	revenue	NOUN
gujaf-418	280	13	services	service	NOUN
gujaf-418	280	14	.	.	PUNCT
gujaf-418	281	1	innovations	innovation	NOUN
gujaf-418	281	2	,	,	PUNCT
gujaf-418	281	3	4	4	NUM
gujaf-418	281	4	,	,	PUNCT
gujaf-418	281	5	286	286	NUM
gujaf-418	281	6	-	-	SYM
gujaf-418	281	7	299	299	NUM
gujaf-418	281	8	ali	ali	PROPN
gujaf-418	281	9	,	,	PUNCT
gujaf-418	281	10	n.	n.	PROPN
gujaf-418	281	11	,	,	PUNCT
gujaf-418	281	12	&	&	CCONJ
gujaf-418	281	13	khan	khan	PROPN
gujaf-418	281	14	,	,	PUNCT
gujaf-418	281	15	k.	k.	PROPN
gujaf-418	281	16	i.	i.	PROPN
gujaf-418	281	17	(	(	PUNCT
gujaf-418	281	18	2022	2022	NUM
gujaf-418	281	19	)	)	PUNCT
gujaf-418	281	20	.	.	PUNCT
gujaf-418	282	1	corporate	corporate	ADJ
gujaf-418	282	2	governance	governance	NOUN
gujaf-418	282	3	,	,	PUNCT
gujaf-418	282	4	financial	financial	ADJ
gujaf-418	282	5	accounting	accounting	NOUN
gujaf-418	282	6	information	information	NOUN
gujaf-418	282	7	and	and	CCONJ
gujaf-418	282	8	control	control	NOUN
gujaf-418	282	9	mechanisms	mechanism	NOUN
gujaf-418	282	10	:	:	PUNCT
gujaf-418	282	11	a	a	DET
gujaf-418	282	12	way	way	NOUN
gujaf-418	282	13	to	to	PART
gujaf-418	282	14	combat	combat	NOUN
gujaf-418	282	15	corruption	corruption	NOUN
gujaf-418	282	16	.	.	PUNCT
gujaf-418	283	1	journal	journal	NOUN
gujaf-418	283	2	of	of	ADP
gujaf-418	283	3	business	business	NOUN
gujaf-418	283	4	and	and	CCONJ
gujaf-418	283	5	social	social	ADJ
gujaf-418	283	6	review	review	NOUN
gujaf-418	283	7	in	in	ADP
gujaf-418	283	8	emerging	emerge	VERB
gujaf-418	283	9	economies	economy	NOUN
gujaf-418	283	10	,	,	PUNCT
gujaf-418	283	11	8(1	8(1	NOUN
gujaf-418	283	12	)	)	PUNCT
gujaf-418	283	13	,	,	PUNCT
gujaf-418	283	14	197	197	NUM
gujaf-418	283	15	-	-	SYM
gujaf-418	283	16	208	208	NUM
gujaf-418	283	17	.	.	PUNCT
gujaf-418	284	1	https://doi.org/10.26710/jbsee.v8i1.2201	https://doi.org/10.26710/jbsee.v8i1.2201	NOUN
gujaf-418	284	2	aravamuthan	aravamuthan	ADV
gujaf-418	284	3	,	,	PUNCT
gujaf-418	284	4	s.	s.	PROPN
gujaf-418	284	5	(	(	PUNCT
gujaf-418	284	6	2021	2021	NUM
gujaf-418	284	7	)	)	PUNCT
gujaf-418	284	8	.	.	PUNCT
gujaf-418	285	1	revenue	revenue	NOUN
gujaf-418	285	2	assurance	assurance	NOUN
gujaf-418	285	3	and	and	CCONJ
gujaf-418	285	4	fraud	fraud	NOUN
gujaf-418	285	5	detection	detection	NOUN
gujaf-418	285	6	for	for	ADP
gujaf-418	285	7	telecom	telecom	NOUN
gujaf-418	285	8	operators	operator	NOUN
gujaf-418	285	9	–	–	PUNCT
gujaf-418	285	10	combating	combat	VERB
gujaf-418	285	11	bypass	bypass	NOUN
gujaf-418	285	12	fraud	fraud	NOUN
gujaf-418	285	13	.	.	PUNCT
gujaf-418	286	1	international	international	ADJ
gujaf-418	286	2	journal	journal	NOUN
gujaf-418	286	3	for	for	ADP
gujaf-418	286	4	research	research	NOUN
gujaf-418	286	5	in	in	ADP
gujaf-418	286	6	applied	apply	VERB
gujaf-418	286	7	science	science	NOUN
gujaf-418	286	8	and	and	CCONJ
gujaf-418	286	9	engineering	engineering	NOUN
gujaf-418	286	10	technology	technology	NOUN
gujaf-418	286	11	.	.	PUNCT
gujaf-418	287	1	9(vii	9(vii	NUM
gujaf-418	287	2	)	)	PUNCT
gujaf-418	287	3	,	,	PUNCT
gujaf-418	287	4	28432851	28432851	NUM
gujaf-418	287	5	.	.	PUNCT
gujaf-418	288	1	https://doi.org/10.22214/ijraset.2021.37011	https://doi.org/10.22214/ijraset.2021.37011	PROPN
gujaf-418	288	2	awotomilusi	awotomilusi	PROPN
gujaf-418	288	3	,	,	PUNCT
gujaf-418	288	4	n.	n.	PROPN
gujaf-418	288	5	s.	s.	PROPN
gujaf-418	288	6	(	(	PUNCT
gujaf-418	288	7	2022	2022	NUM
gujaf-418	288	8	)	)	PUNCT
gujaf-418	288	9	.	.	PUNCT
gujaf-418	289	1	tax	tax	NOUN
gujaf-418	289	2	administration	administration	NOUN
gujaf-418	289	3	and	and	CCONJ
gujaf-418	289	4	generation	generation	NOUN
gujaf-418	289	5	of	of	ADP
gujaf-418	289	6	tax	tax	NOUN
gujaf-418	289	7	revenue	revenue	NOUN
gujaf-418	289	8	in	in	ADP
gujaf-418	289	9	nigeria	nigeria	PROPN
gujaf-418	289	10	.	.	PUNCT
gujaf-418	290	1	international	international	ADJ
gujaf-418	290	2	journal	journal	PROPN
gujaf-418	290	3	of	of	ADP
gujaf-418	290	4	scientific	scientific	ADJ
gujaf-418	290	5	and	and	CCONJ
gujaf-418	290	6	management	management	NOUN
gujaf-418	290	7	research	research	NOUN
gujaf-418	290	8	,	,	PUNCT
gujaf-418	290	9	5(1	5(1	NUM
gujaf-418	290	10	)	)	PUNCT
gujaf-418	290	11	,	,	PUNCT
gujaf-418	290	12	145152	145152	NUM
gujaf-418	290	13	.	.	PUNCT
gujaf-418	291	1	https://doi.org/10.37502/ijsmr.2022.5108	https://doi.org/10.37502/ijsmr.2022.5108	PROPN
gujaf-418	291	2	azevedo	azevedo	PROPN
gujaf-418	291	3	,	,	PUNCT
gujaf-418	291	4	r.	r.	PROPN
gujaf-418	291	5	r.	r.	PROPN
gujaf-418	291	6	,	,	PUNCT
gujaf-418	291	7	da	da	PROPN
gujaf-418	291	8	silva	silva	PROPN
gujaf-418	291	9	,	,	PUNCT
gujaf-418	291	10	j.	j.	PROPN
gujaf-418	291	11	m.	m.	PROPN
gujaf-418	291	12	,	,	PUNCT
gujaf-418	291	13	&	&	CCONJ
gujaf-418	291	14	de	de	PROPN
gujaf-418	291	15	oliveira	oliveira	PROPN
gujaf-418	291	16	chaves	chaves	PROPN
gujaf-418	291	17	,	,	PUNCT
gujaf-418	291	18	s.	s.	PROPN
gujaf-418	291	19	(	(	PUNCT
gujaf-418	291	20	2020	2020	NUM
gujaf-418	291	21	)	)	PUNCT
gujaf-418	291	22	.	.	PUNCT
gujaf-418	292	1	teoria	teoria	PROPN
gujaf-418	292	2	da	da	PROPN
gujaf-418	292	3	agência	agência	PROPN
gujaf-418	292	4	,	,	PUNCT
gujaf-418	292	5	problemas	problemas	PROPN
gujaf-418	292	6	de	de	ADP
gujaf-418	292	7	monitoramento	monitoramento	PROPN
gujaf-418	292	8	e	e	X
gujaf-418	292	9	moral	moral	ADJ
gujaf-418	292	10	tributária	tributária	NOUN
gujaf-418	292	11	:	:	PUNCT
gujaf-418	292	12	efeitos	efeitos	ADV
gujaf-418	292	13	na	na	PART
gujaf-418	292	14	arrecadação	arrecadação	PROPN
gujaf-418	292	15	de	de	ADP
gujaf-418	292	16	tributos	tributo	NOUN
gujaf-418	292	17	em	em	PRON
gujaf-418	292	18	municípios	município	NOUN
gujaf-418	292	19	.	.	PUNCT
gujaf-418	293	1	revista	revista	PROPN
gujaf-418	293	2	contemporanea	contemporanea	PROPN
gujaf-418	293	3	de	de	PROPN
gujaf-418	293	4	contabilidade	contabilidade	PROPN
gujaf-418	293	5	,	,	PUNCT
gujaf-418	293	6	17(45	17(45	NUM
gujaf-418	293	7	)	)	PUNCT
gujaf-418	293	8	,	,	PUNCT
gujaf-418	293	9	3	3	NUM
gujaf-418	293	10	-	-	SYM
gujaf-418	293	11	18	18	NUM
gujaf-418	293	12	.	.	PUNCT
gujaf-418	294	1	https://doi.org/10.5007/2175-8069.2020v17n45p3	https://doi.org/10.5007/2175-8069.2020v17n45p3	ADJ
gujaf-418	294	2	cardinaels	cardinael	NOUN
gujaf-418	294	3	,	,	PUNCT
gujaf-418	294	4	e.	e.	PROPN
gujaf-418	294	5	,	,	PUNCT
gujaf-418	294	6	&	&	CCONJ
gujaf-418	294	7	soderstrom	soderstrom	PROPN
gujaf-418	294	8	,	,	PUNCT
gujaf-418	294	9	n.	n.	PROPN
gujaf-418	294	10	(	(	PUNCT
gujaf-418	294	11	2013	2013	NUM
gujaf-418	294	12	)	)	PUNCT
gujaf-418	294	13	.	.	PUNCT
gujaf-418	295	1	managing	manage	VERB
gujaf-418	295	2	in	in	ADP
gujaf-418	295	3	a	a	DET
gujaf-418	295	4	complex	complex	ADJ
gujaf-418	295	5	world	world	NOUN
gujaf-418	295	6	:	:	PUNCT
gujaf-418	295	7	accounting	accounting	NOUN
gujaf-418	295	8	and	and	CCONJ
gujaf-418	295	9	governance	governance	NOUN
gujaf-418	295	10	choices	choice	NOUN
gujaf-418	295	11	in	in	ADP
gujaf-418	295	12	hospitals	hospital	NOUN
gujaf-418	295	13	.	.	PUNCT
gujaf-418	296	1	european	european	ADJ
gujaf-418	296	2	accounting	accounting	PROPN
gujaf-418	296	3	review	review	PROPN
gujaf-418	296	4	,	,	PUNCT
gujaf-418	296	5	22(4	22(4	NUM
gujaf-418	296	6	)	)	PUNCT
gujaf-418	296	7	,	,	PUNCT
gujaf-418	296	8	647	647	NUM
gujaf-418	296	9	-	-	SYM
gujaf-418	296	10	684	684	NUM
gujaf-418	296	11	.	.	PUNCT
gujaf-418	296	12	https://doi.org/10.1080/09638180.2013.842493	https://doi.org/10.1080/09638180.2013.842493	PROPN
gujaf-418	297	1	edo	edo	PROPN
gujaf-418	297	2	state	state	NOUN
gujaf-418	297	3	government	government	NOUN
gujaf-418	297	4	.	.	PUNCT
gujaf-418	298	1	(	(	PUNCT
gujaf-418	298	2	2024	2024	NUM
gujaf-418	298	3	)	)	PUNCT
gujaf-418	298	4	.	.	PUNCT
gujaf-418	299	1	edo	edo	PROPN
gujaf-418	299	2	state	state	NOUN
gujaf-418	299	3	gross	gross	ADJ
gujaf-418	299	4	domestic	domestic	ADJ
gujaf-418	299	5	product	product	NOUN
gujaf-418	299	6	report	report	NOUN
gujaf-418	299	7	(	(	PUNCT
gujaf-418	299	8	2013–2022	2013–2022	NUM
gujaf-418	299	9	)	)	PUNCT
gujaf-418	299	10	.	.	PUNCT
gujaf-418	300	1	https://edostate.gov.ng/wp-content/uploads/2025/01/edo-gdp-2013-2022.pdf	https://edostate.gov.ng/wp-content/uploads/2025/01/edo-gdp-2013-2022.pdf	NOUN
gujaf-418	300	2	elekwa	elekwa	PROPN
gujaf-418	300	3	,	,	PUNCT
gujaf-418	300	4	n.	n.	NOUN
gujaf-418	300	5	,	,	PUNCT
gujaf-418	300	6	&	&	CCONJ
gujaf-418	300	7	okechukwu	okechukwu	PROPN
gujaf-418	300	8	,	,	PUNCT
gujaf-418	300	9	e.	e.	PROPN
gujaf-418	300	10	(	(	PUNCT
gujaf-418	300	11	2014	2014	NUM
gujaf-418	300	12	)	)	PUNCT
gujaf-418	300	13	.	.	PUNCT
gujaf-418	301	1	internal	internal	ADJ
gujaf-418	301	2	revenue	revenue	NOUN
gujaf-418	301	3	leakages	leakage	NOUN
gujaf-418	301	4	prevention	prevention	NOUN
gujaf-418	301	5	and	and	CCONJ
gujaf-418	301	6	control	control	NOUN
gujaf-418	301	7	in	in	ADP
gujaf-418	301	8	the	the	DET
gujaf-418	301	9	local	local	ADJ
gujaf-418	301	10	government	government	NOUN
gujaf-418	301	11	system	system	NOUN
gujaf-418	301	12	.	.	PUNCT
gujaf-418	302	1	global	global	ADJ
gujaf-418	302	2	journal	journal	PROPN
gujaf-418	302	3	of	of	ADP
gujaf-418	302	4	management	management	NOUN
gujaf-418	302	5	and	and	CCONJ
gujaf-418	302	6	business	business	NOUN
gujaf-418	302	7	research	research	NOUN
gujaf-418	302	8	:	:	PUNCT
gujaf-418	302	9	an	an	DET
gujaf-418	302	10	administration	administration	NOUN
gujaf-418	302	11	and	and	CCONJ
gujaf-418	302	12	management	management	NOUN
gujaf-418	302	13	,	,	PUNCT
gujaf-418	302	14	(	(	PUNCT
gujaf-418	302	15	usa	usa	PROPN
gujaf-418	302	16	)	)	PUNCT
gujaf-418	302	17	,	,	PUNCT
gujaf-418	302	18	14(4	14(4	NUM
gujaf-418	302	19	)	)	PUNCT
gujaf-418	302	20	,	,	PUNCT
gujaf-418	302	21	51	51	NUM
gujaf-418	302	22	-	-	SYM
gujaf-418	302	23	58	58	NUM
gujaf-418	302	24	.	.	PUNCT
gujaf-418	303	1	gusau	gusau	PROPN
gujaf-418	303	2	journal	journal	PROPN
gujaf-418	303	3	of	of	ADP
gujaf-418	303	4	accounting	accounting	NOUN
gujaf-418	303	5	and	and	CCONJ
gujaf-418	303	6	finance	finance	NOUN
gujaf-418	303	7	,	,	PUNCT
gujaf-418	303	8	vol.6	vol.6	PROPN
gujaf-418	303	9	,	,	PUNCT
gujaf-418	303	10	issue	issue	NOUN
gujaf-418	303	11	2	2	NUM
gujaf-418	303	12	,	,	PUNCT
gujaf-418	303	13	april	april	PROPN
gujaf-418	303	14	,	,	PUNCT
gujaf-418	303	15	2025	2025	NUM
gujaf-418	303	16	108	108	NUM
gujaf-418	303	17	emeke	emeke	ADJ
gujaf-418	303	18	,	,	PUNCT
gujaf-418	303	19	e.	e.	PROPN
gujaf-418	303	20	,	,	PUNCT
gujaf-418	303	21	okoko	okoko	PROPN
gujaf-418	303	22	,	,	PUNCT
gujaf-418	303	23	o.	o.	PROPN
gujaf-418	303	24	,	,	PUNCT
gujaf-418	303	25	&	&	CCONJ
gujaf-418	303	26	olajide	olajide	PROPN
gujaf-418	303	27	,	,	PUNCT
gujaf-418	303	28	d.	d.	PROPN
gujaf-418	303	29	(	(	PUNCT
gujaf-418	303	30	2023	2023	NUM
gujaf-418	303	31	)	)	PUNCT
gujaf-418	303	32	.	.	PUNCT
gujaf-418	304	1	revenue	revenue	NOUN
gujaf-418	304	2	leakages	leakage	NOUN
gujaf-418	304	3	and	and	CCONJ
gujaf-418	304	4	economic	economic	ADJ
gujaf-418	304	5	growth	growth	NOUN
gujaf-418	304	6	in	in	ADP
gujaf-418	304	7	nigeria	nigeria	PROPN
gujaf-418	304	8	:	:	PUNCT
gujaf-418	304	9	the	the	DET
gujaf-418	304	10	place	place	NOUN
gujaf-418	304	11	of	of	ADP
gujaf-418	304	12	forensic	forensic	ADJ
gujaf-418	304	13	accounting	accounting	NOUN
gujaf-418	304	14	.	.	PUNCT
gujaf-418	305	1	international	international	ADJ
gujaf-418	305	2	journal	journal	PROPN
gujaf-418	305	3	of	of	ADP
gujaf-418	305	4	accounting	accounting	NOUN
gujaf-418	305	5	,	,	PUNCT
gujaf-418	305	6	finance	finance	NOUN
gujaf-418	305	7	and	and	CCONJ
gujaf-418	305	8	risk	risk	NOUN
gujaf-418	305	9	management	management	NOUN
gujaf-418	305	10	,	,	PUNCT
gujaf-418	305	11	12(1	12(1	NUM
gujaf-418	305	12	)	)	PUNCT
gujaf-418	305	13	,	,	PUNCT
gujaf-418	305	14	12	12	NUM
gujaf-418	305	15	-	-	SYM
gujaf-418	305	16	20	20	NUM
gujaf-418	305	17	.	.	PUNCT
gujaf-418	306	1	https://doi.org/10.11648/j.ijafrm.20230801.12	https://doi.org/10.11648/j.ijafrm.20230801.12	PROPN
gujaf-418	306	2	forkuo	forkuo	PROPN
gujaf-418	306	3	,	,	PUNCT
gujaf-418	306	4	s.	s.	PROPN
gujaf-418	306	5	(	(	PUNCT
gujaf-418	306	6	2018	2018	NUM
gujaf-418	306	7	)	)	PUNCT
gujaf-418	306	8	.	.	PUNCT
gujaf-418	307	1	revenue	revenue	NOUN
gujaf-418	307	2	leakage	leakage	NOUN
gujaf-418	307	3	sin	sin	VERB
gujaf-418	307	4	small	small	ADJ
gujaf-418	307	5	and	and	CCONJ
gujaf-418	307	6	medium	medium	ADJ
gujaf-418	307	7	sized	sized	ADJ
gujaf-418	307	8	enterprises	enterprise	NOUN
gujaf-418	307	9	:	:	PUNCT
gujaf-418	307	10	comparison	comparison	NOUN
gujaf-418	307	11	between	between	ADP
gujaf-418	307	12	ghana	ghana	PROPN
gujaf-418	307	13	and	and	CCONJ
gujaf-418	307	14	finland	finland	PROPN
gujaf-418	307	15	.	.	PUNCT
gujaf-418	308	1	international	international	ADJ
gujaf-418	308	2	business	business	NOUN
gujaf-418	308	3	management	management	NOUN
gujaf-418	308	4	,	,	PUNCT
gujaf-418	308	5	1(1	1(1	NUM
gujaf-418	308	6	)	)	PUNCT
gujaf-418	308	7	,	,	PUNCT
gujaf-418	308	8	2	2	NUM
gujaf-418	308	9	-	-	SYM
gujaf-418	308	10	13	13	NUM
gujaf-418	308	11	.	.	PUNCT
gujaf-418	309	1	fourie	fourie	PROPN
gujaf-418	309	2	,	,	PUNCT
gujaf-418	309	3	h.	h.	PROPN
gujaf-418	309	4	,	,	PUNCT
gujaf-418	309	5	&	&	CCONJ
gujaf-418	309	6	ackermann	ackermann	PROPN
gujaf-418	309	7	,	,	PUNCT
gujaf-418	309	8	c.	c.	PROPN
gujaf-418	309	9	(	(	PUNCT
gujaf-418	309	10	2013	2013	NUM
gujaf-418	309	11	)	)	PUNCT
gujaf-418	309	12	.	.	PUNCT
gujaf-418	310	1	the	the	DET
gujaf-418	310	2	impact	impact	NOUN
gujaf-418	310	3	of	of	ADP
gujaf-418	310	4	coso	coso	PROPN
gujaf-418	310	5	control	control	PROPN
gujaf-418	310	6	components	component	NOUN
gujaf-418	310	7	on	on	ADP
gujaf-418	310	8	internal	internal	ADJ
gujaf-418	310	9	control	control	NOUN
gujaf-418	310	10	effectiveness	effectiveness	NOUN
gujaf-418	310	11	:	:	PUNCT
gujaf-418	310	12	an	an	DET
gujaf-418	310	13	internal	internal	ADJ
gujaf-418	310	14	audit	audit	NOUN
gujaf-418	310	15	perspective	perspective	NOUN
gujaf-418	310	16	.	.	PUNCT
gujaf-418	311	1	journal	journal	NOUN
gujaf-418	311	2	of	of	ADP
gujaf-418	311	3	economic	economic	ADJ
gujaf-418	311	4	and	and	CCONJ
gujaf-418	311	5	financial	financial	ADJ
gujaf-418	311	6	sciences	science	NOUN
gujaf-418	311	7	,	,	PUNCT
gujaf-418	311	8	6(2	6(2	NUM
gujaf-418	311	9	)	)	PUNCT
gujaf-418	311	10	,	,	PUNCT
gujaf-418	311	11	495	495	NUM
gujaf-418	311	12	-	-	SYM
gujaf-418	311	13	518	518	NUM
gujaf-418	311	14	.	.	PUNCT
gujaf-418	312	1	gani	gani	PROPN
gujaf-418	312	2	,	,	PUNCT
gujaf-418	312	3	l.	l.	PROPN
gujaf-418	312	4	,	,	PUNCT
gujaf-418	312	5	&	&	CCONJ
gujaf-418	312	6	jermias	jermias	PROPN
gujaf-418	312	7	,	,	PUNCT
gujaf-418	312	8	j.	j.	PROPN
gujaf-418	312	9	(	(	PUNCT
gujaf-418	312	10	2012	2012	NUM
gujaf-418	312	11	)	)	PUNCT
gujaf-418	312	12	.	.	PUNCT
gujaf-418	313	1	the	the	DET
gujaf-418	313	2	effects	effect	NOUN
gujaf-418	313	3	of	of	ADP
gujaf-418	313	4	strategy	strategy	NOUN
gujaf-418	313	5	–	–	PUNCT
gujaf-418	313	6	management	management	NOUN
gujaf-418	313	7	control	control	NOUN
gujaf-418	313	8	system	system	NOUN
gujaf-418	313	9	misfits	misfit	NOUN
gujaf-418	313	10	on	on	ADP
gujaf-418	313	11	firm	firm	ADJ
gujaf-418	313	12	performance	performance	NOUN
gujaf-418	313	13	.	.	PUNCT
gujaf-418	314	1	accounting	accounting	NOUN
gujaf-418	314	2	perspectives	perspective	NOUN
gujaf-418	314	3	,	,	PUNCT
gujaf-418	314	4	11(3	11(3	NUM
gujaf-418	314	5	)	)	PUNCT
gujaf-418	314	6	,	,	PUNCT
gujaf-418	314	7	165	165	NUM
gujaf-418	314	8	-	-	SYM
gujaf-418	314	9	196	196	NUM
gujaf-418	314	10	.	.	PUNCT
gujaf-418	315	1	https://doi.org/10.2139/ssrn.1531266	https://doi.org/10.2139/ssrn.1531266	NOUN
gujaf-418	315	2	kipkurui	kipkurui	PROPN
gujaf-418	315	3	,	,	PUNCT
gujaf-418	315	4	b.	b.	PROPN
gujaf-418	315	5	k.	k.	PROPN
gujaf-418	315	6	,	,	PUNCT
gujaf-418	315	7	&	&	CCONJ
gujaf-418	315	8	makori	makori	PROPN
gujaf-418	315	9	,	,	PUNCT
gujaf-418	315	10	d.	d.	PROPN
gujaf-418	315	11	(	(	PUNCT
gujaf-418	315	12	2023	2023	NUM
gujaf-418	315	13	)	)	PUNCT
gujaf-418	315	14	.	.	PUNCT
gujaf-418	316	1	internal	internal	ADJ
gujaf-418	316	2	control	control	PROPN
gujaf-418	316	3	systems	system	NOUN
gujaf-418	316	4	and	and	CCONJ
gujaf-418	316	5	revenue	revenue	NOUN
gujaf-418	316	6	collection	collection	NOUN
gujaf-418	316	7	performance	performance	NOUN
gujaf-418	316	8	of	of	ADP
gujaf-418	316	9	the	the	DET
gujaf-418	316	10	county	county	NOUN
gujaf-418	316	11	government	government	NOUN
gujaf-418	316	12	of	of	ADP
gujaf-418	316	13	kericho	kericho	PROPN
gujaf-418	316	14	,	,	PUNCT
gujaf-418	316	15	kenya	kenya	PROPN
gujaf-418	316	16	.	.	PUNCT
gujaf-418	317	1	the	the	DET
gujaf-418	317	2	strategic	strategic	ADJ
gujaf-418	317	3	journal	journal	NOUN
gujaf-418	317	4	of	of	ADP
gujaf-418	317	5	business	business	NOUN
gujaf-418	317	6	and	and	CCONJ
gujaf-418	317	7	change	change	NOUN
gujaf-418	317	8	management	management	NOUN
gujaf-418	317	9	.	.	PUNCT
gujaf-418	318	1	10(1	10(1	NUM
gujaf-418	318	2	)	)	PUNCT
gujaf-418	318	3	,	,	PUNCT
gujaf-418	318	4	533	533	NUM
gujaf-418	318	5	-	-	SYM
gujaf-418	318	6	559	559	NUM
gujaf-418	318	7	.	.	PUNCT
gujaf-418	318	8	manginte	manginte	NOUN
gujaf-418	318	9	,	,	PUNCT
gujaf-418	318	10	s.	s.	PROPN
gujaf-418	318	11	y.	y.	PROPN
gujaf-418	318	12	(	(	PUNCT
gujaf-418	318	13	2024	2024	NUM
gujaf-418	318	14	)	)	PUNCT
gujaf-418	318	15	.	.	PUNCT
gujaf-418	319	1	fortifying	fortify	VERB
gujaf-418	319	2	transparency	transparency	NOUN
gujaf-418	319	3	:	:	PUNCT
gujaf-418	319	4	enhancing	enhance	VERB
gujaf-418	319	5	corporate	corporate	ADJ
gujaf-418	319	6	governance	governance	NOUN
gujaf-418	319	7	through	through	ADP
gujaf-418	319	8	robust	robust	ADJ
gujaf-418	319	9	internal	internal	ADJ
gujaf-418	319	10	control	control	NOUN
gujaf-418	319	11	mechanisms	mechanism	NOUN
gujaf-418	319	12	.	.	PUNCT
gujaf-418	320	1	advances	advance	NOUN
gujaf-418	320	2	in	in	ADP
gujaf-418	320	3	management	management	NOUN
gujaf-418	320	4	&	&	CCONJ
gujaf-418	320	5	financial	financial	ADJ
gujaf-418	320	6	reporting	reporting	NOUN
gujaf-418	320	7	,	,	PUNCT
gujaf-418	320	8	2(2	2(2	NUM
gujaf-418	320	9	)	)	PUNCT
gujaf-418	320	10	,	,	PUNCT
gujaf-418	320	11	72	72	NUM
gujaf-418	320	12	-	-	SYM
gujaf-418	320	13	84	84	NUM
gujaf-418	320	14	.	.	PUNCT
gujaf-418	321	1	https://doi.org/10.60079/amfr.v2i2.173	https://doi.org/10.60079/amfr.v2i2.173	PROPN
gujaf-418	321	2	mbasiti	mbasiti	PROPN
gujaf-418	321	3	,	,	PUNCT
gujaf-418	321	4	t.	t.	PROPN
gujaf-418	321	5	h.	h.	PROPN
gujaf-418	321	6	,	,	PUNCT
gujaf-418	321	7	gyang	gyang	PROPN
gujaf-418	321	8	,	,	PUNCT
gujaf-418	321	9	j.	j.	PROPN
gujaf-418	321	10	y.	y.	PROPN
gujaf-418	321	11	,	,	PUNCT
gujaf-418	321	12	&	&	CCONJ
gujaf-418	321	13	ojaide	ojaide	PROPN
gujaf-418	321	14	,	,	PUNCT
gujaf-418	321	15	f.	f.	PROPN
gujaf-418	321	16	(	(	PUNCT
gujaf-418	321	17	2021	2021	NUM
gujaf-418	321	18	)	)	PUNCT
gujaf-418	321	19	.	.	PUNCT
gujaf-418	322	1	forensic	forensic	ADJ
gujaf-418	322	2	accounting	accounting	NOUN
gujaf-418	322	3	techniques	technique	NOUN
gujaf-418	322	4	:	:	PUNCT
gujaf-418	322	5	tools	tool	NOUN
gujaf-418	322	6	for	for	ADP
gujaf-418	322	7	preventing	prevent	VERB
gujaf-418	322	8	revenue	revenue	NOUN
gujaf-418	322	9	leakages	leakage	NOUN
gujaf-418	322	10	in	in	ADP
gujaf-418	322	11	nigerian	nigerian	ADJ
gujaf-418	322	12	federal	federal	ADJ
gujaf-418	322	13	universities	university	NOUN
gujaf-418	322	14	.	.	PUNCT
gujaf-418	323	1	international	international	ADJ
gujaf-418	323	2	journal	journal	NOUN
gujaf-418	323	3	of	of	ADP
gujaf-418	323	4	innovative	innovative	ADJ
gujaf-418	323	5	science	science	NOUN
gujaf-418	323	6	and	and	CCONJ
gujaf-418	323	7	research	research	NOUN
gujaf-418	323	8	technology	technology	NOUN
gujaf-418	323	9	,	,	PUNCT
gujaf-418	323	10	6(5	6(5	NUM
gujaf-418	323	11	)	)	PUNCT
gujaf-418	323	12	,	,	PUNCT
gujaf-418	323	13	1384	1384	NUM
gujaf-418	323	14	-	-	SYM
gujaf-418	323	15	1393	1393	NUM
gujaf-418	323	16	.	.	PUNCT
gujaf-418	324	1	https://doi.org/10.47941/jacc.601	https://doi.org/10.47941/jacc.601	PROPN
gujaf-418	324	2	musyoki	musyoki	PROPN
gujaf-418	324	3	,	,	PUNCT
gujaf-418	324	4	k.	k.	PROPN
gujaf-418	324	5	m.	m.	PROPN
gujaf-418	324	6	(	(	PUNCT
gujaf-418	324	7	2023	2023	NUM
gujaf-418	324	8	)	)	PUNCT
gujaf-418	324	9	.	.	PUNCT
gujaf-418	325	1	internal	internal	ADJ
gujaf-418	325	2	control	control	NOUN
gujaf-418	325	3	systems	system	NOUN
gujaf-418	325	4	and	and	CCONJ
gujaf-418	325	5	their	their	PRON
gujaf-418	325	6	role	role	NOUN
gujaf-418	325	7	in	in	ADP
gujaf-418	325	8	financial	financial	ADJ
gujaf-418	325	9	fraud	fraud	NOUN
gujaf-418	325	10	prevention	prevention	NOUN
gujaf-418	325	11	in	in	ADP
gujaf-418	325	12	kenya	kenya	PROPN
gujaf-418	325	13	.	.	PUNCT
gujaf-418	326	1	african	african	ADJ
gujaf-418	326	2	journal	journal	PROPN
gujaf-418	326	3	of	of	ADP
gujaf-418	326	4	commercial	commercial	ADJ
gujaf-418	326	5	studies	study	NOUN
gujaf-418	326	6	,	,	PUNCT
gujaf-418	326	7	3(3	3(3	NUM
gujaf-418	326	8	)	)	PUNCT
gujaf-418	326	9	,	,	PUNCT
gujaf-418	326	10	173	173	NUM
gujaf-418	326	11	-	-	SYM
gujaf-418	326	12	180	180	NUM
gujaf-418	326	13	.	.	PUNCT
gujaf-418	327	1	https://doi.org/10.59413/ajocs/v3.i3.4	https://doi.org/10.59413/ajocs/v3.i3.4	NOUN
gujaf-418	327	2	nantunda	nantunda	PROPN
gujaf-418	327	3	,	,	PUNCT
gujaf-418	327	4	l.	l.	PROPN
gujaf-418	327	5	,	,	PUNCT
gujaf-418	327	6	ddungu	ddungu	PROPN
gujaf-418	327	7	,	,	PUNCT
gujaf-418	327	8	l.	l.	PROPN
gujaf-418	327	9	,	,	PUNCT
gujaf-418	327	10	munby	munby	PROPN
gujaf-418	327	11	,	,	PUNCT
gujaf-418	327	12	j.	j.	PROPN
gujaf-418	327	13	,	,	PUNCT
gujaf-418	327	14	&	&	CCONJ
gujaf-418	327	15	mccauley	mccauley	PROPN
gujaf-418	327	16	-	-	PUNCT
gujaf-418	327	17	smith	smith	PROPN
gujaf-418	327	18	,	,	PUNCT
gujaf-418	327	19	c.	c.	PROPN
gujaf-418	327	20	(	(	PUNCT
gujaf-418	327	21	2020	2020	NUM
gujaf-418	327	22	)	)	PUNCT
gujaf-418	327	23	.	.	PUNCT
gujaf-418	328	1	the	the	DET
gujaf-418	328	2	influence	influence	NOUN
gujaf-418	328	3	of	of	ADP
gujaf-418	328	4	coso	coso	PROPN
gujaf-418	328	5	preventative	preventative	PROPN
gujaf-418	328	6	control	control	NOUN
gujaf-418	328	7	operations	operation	NOUN
gujaf-418	328	8	on	on	ADP
gujaf-418	328	9	revenue	revenue	NOUN
gujaf-418	328	10	mobilization	mobilization	NOUN
gujaf-418	328	11	in	in	ADP
gujaf-418	328	12	ugandan	ugandan	PROPN
gujaf-418	328	13	schools	school	NOUN
gujaf-418	328	14	.	.	PUNCT
gujaf-418	329	1	open	open	ADJ
gujaf-418	329	2	journal	journal	PROPN
gujaf-418	329	3	of	of	ADP
gujaf-418	329	4	business	business	NOUN
gujaf-418	329	5	and	and	CCONJ
gujaf-418	329	6	management	management	NOUN
gujaf-418	329	7	,	,	PUNCT
gujaf-418	329	8	8	8	NUM
gujaf-418	329	9	,	,	PUNCT
gujaf-418	329	10	1587	1587	NUM
gujaf-418	329	11	-	-	SYM
gujaf-418	329	12	1608	1608	NUM
gujaf-418	329	13	.	.	PUNCT
gujaf-418	330	1	ogunyewo	ogunyewo	NOUN
gujaf-418	330	2	,	,	PUNCT
gujaf-418	330	3	a.	a.	NOUN
gujaf-418	330	4	o.	o.	PROPN
gujaf-418	330	5	,	,	PUNCT
gujaf-418	330	6	&	&	CCONJ
gujaf-418	330	7	oluwasuji	oluwasuji	PROPN
gujaf-418	330	8	,	,	PUNCT
gujaf-418	330	9	c.	c.	PROPN
gujaf-418	330	10	o.	o.	PROPN
gujaf-418	330	11	(	(	PUNCT
gujaf-418	330	12	2024	2024	NUM
gujaf-418	330	13	)	)	PUNCT
gujaf-418	330	14	.	.	PUNCT
gujaf-418	331	1	revenue	revenue	NOUN
gujaf-418	331	2	leakages	leakage	NOUN
gujaf-418	331	3	and	and	CCONJ
gujaf-418	331	4	their	their	PRON
gujaf-418	331	5	implications	implication	NOUN
gujaf-418	331	6	on	on	ADP
gujaf-418	331	7	the	the	DET
gujaf-418	331	8	nigerian	nigerian	ADJ
gujaf-418	331	9	economic	economic	ADJ
gujaf-418	331	10	development	development	NOUN
gujaf-418	331	11	.	.	PUNCT
gujaf-418	332	1	international	international	ADJ
gujaf-418	332	2	journal	journal	PROPN
gujaf-418	332	3	of	of	ADP
gujaf-418	332	4	research	research	NOUN
gujaf-418	332	5	and	and	CCONJ
gujaf-418	332	6	scientific	scientific	ADJ
gujaf-418	332	7	innovation	innovation	NOUN
gujaf-418	332	8	(	(	PUNCT
gujaf-418	332	9	ijrsi	ijrsi	NOUN
gujaf-418	332	10	)	)	PUNCT
gujaf-418	332	11	,	,	PUNCT
gujaf-418	332	12	11(4	11(4	NUM
gujaf-418	332	13	)	)	PUNCT
gujaf-418	332	14	,	,	PUNCT
gujaf-418	332	15	572	572	NUM
gujaf-418	332	16	-	-	SYM
gujaf-418	332	17	584	584	NUM
gujaf-418	332	18	.	.	PUNCT
gujaf-418	333	1	https://doi.org/10.51244/ijrsi.2024.1104042	https://doi.org/10.51244/ijrsi.2024.1104042	PROPN
gujaf-418	333	2	okeke	okeke	VERB
gujaf-418	333	3	,	,	PUNCT
gujaf-418	333	4	i.	i.	PROPN
gujaf-418	333	5	c.	c.	PROPN
gujaf-418	333	6	,	,	PUNCT
gujaf-418	333	7	agu	agu	PROPN
gujaf-418	333	8	,	,	PUNCT
gujaf-418	333	9	e.	e.	PROPN
gujaf-418	333	10	e.	e.	PROPN
gujaf-418	333	11	,	,	PUNCT
gujaf-418	333	12	ejike	ejike	NOUN
gujaf-418	333	13	,	,	PUNCT
gujaf-418	333	14	o.	o.	PROPN
gujaf-418	333	15	g.	g.	PROPN
gujaf-418	333	16	,	,	PUNCT
gujaf-418	333	17	ewim	ewim	NOUN
gujaf-418	333	18	,	,	PUNCT
gujaf-418	333	19	c.	c.	PROPN
gujaf-418	333	20	p.	p.	PROPN
gujaf-418	333	21	,	,	PUNCT
gujaf-418	333	22	&	&	CCONJ
gujaf-418	333	23	komolafe	komolafe	PROPN
gujaf-418	333	24	,	,	PUNCT
gujaf-418	333	25	m.	m.	NOUN
gujaf-418	333	26	o.	o.	PROPN
gujaf-418	333	27	(	(	PUNCT
gujaf-418	333	28	2024	2024	NUM
gujaf-418	333	29	)	)	PUNCT
gujaf-418	333	30	.	.	PUNCT
gujaf-418	334	1	a	a	DET
gujaf-418	334	2	compliance	compliance	NOUN
gujaf-418	334	3	and	and	CCONJ
gujaf-418	334	4	audit	audit	NOUN
gujaf-418	334	5	model	model	NOUN
gujaf-418	334	6	for	for	ADP
gujaf-418	334	7	tackling	tackle	VERB
gujaf-418	334	8	tax	tax	NOUN
gujaf-418	334	9	evasion	evasion	NOUN
gujaf-418	334	10	in	in	ADP
gujaf-418	334	11	nigeria	nigeria	PROPN
gujaf-418	334	12	.	.	PUNCT
gujaf-418	335	1	international	international	ADJ
gujaf-418	335	2	journal	journal	PROPN
gujaf-418	335	3	of	of	ADP
gujaf-418	335	4	frontline	frontline	NOUN
gujaf-418	335	5	research	research	NOUN
gujaf-418	335	6	and	and	CCONJ
gujaf-418	335	7	reviews	review	NOUN
gujaf-418	335	8	,	,	PUNCT
gujaf-418	335	9	2(2	2(2	NUM
gujaf-418	335	10	)	)	PUNCT
gujaf-418	335	11	,	,	PUNCT
gujaf-418	335	12	57	57	NUM
gujaf-418	335	13	-	-	SYM
gujaf-418	335	14	68	68	NUM
gujaf-418	335	15	.	.	PUNCT
gujaf-418	336	1	https://doi.org/10.56355/ijfrr.2024.2.2.0025	https://doi.org/10.56355/ijfrr.2024.2.2.0025	NOUN
gujaf-418	336	2	okidi	okidi	NOUN
gujaf-418	336	3	,	,	PUNCT
gujaf-418	336	4	m.	m.	NOUN
gujaf-418	336	5	,	,	PUNCT
gujaf-418	336	6	akello	akello	PROPN
gujaf-418	336	7	,	,	PUNCT
gujaf-418	336	8	j.	j.	PROPN
gujaf-418	336	9	a.	a.	PROPN
gujaf-418	336	10	,	,	PUNCT
gujaf-418	336	11	&	&	CCONJ
gujaf-418	336	12	opio	opio	PROPN
gujaf-418	336	13	,	,	PUNCT
gujaf-418	336	14	b.	b.	PROPN
gujaf-418	336	15	c.	c.	PROPN
gujaf-418	336	16	(	(	PUNCT
gujaf-418	336	17	2021	2021	NUM
gujaf-418	336	18	)	)	PUNCT
gujaf-418	336	19	.	.	PUNCT
gujaf-418	337	1	internal	internal	ADJ
gujaf-418	337	2	control	control	NOUN
gujaf-418	337	3	system	system	NOUN
gujaf-418	337	4	and	and	CCONJ
gujaf-418	337	5	revenue	revenue	NOUN
gujaf-418	337	6	collection	collection	NOUN
gujaf-418	337	7	in	in	ADP
gujaf-418	337	8	local	local	ADJ
gujaf-418	337	9	governments	government	NOUN
gujaf-418	337	10	.	.	PUNCT
gujaf-418	338	1	a	a	DET
gujaf-418	338	2	case	case	NOUN
gujaf-418	338	3	study	study	NOUN
gujaf-418	338	4	of	of	ADP
gujaf-418	338	5	lira	lira	PROPN
gujaf-418	338	6	district	district	NOUN
gujaf-418	338	7	local	local	ADJ
gujaf-418	338	8	government	government	NOUN
gujaf-418	338	9	.	.	PUNCT
gujaf-418	339	1	research	research	NOUN
gujaf-418	339	2	journal	journal	PROPN
gujaf-418	339	3	of	of	ADP
gujaf-418	339	4	finance	finance	NOUN
gujaf-418	339	5	and	and	CCONJ
gujaf-418	339	6	accounting	accounting	NOUN
gujaf-418	339	7	,	,	PUNCT
gujaf-418	339	8	12(14	12(14	PROPN
gujaf-418	339	9	)	)	PUNCT
gujaf-418	339	10	,	,	PUNCT
gujaf-418	339	11	47	47	NUM
gujaf-418	339	12	-	-	SYM
gujaf-418	339	13	56	56	NUM
gujaf-418	339	14	.	.	PUNCT
gujaf-418	340	1	https://doi.org/10.7176/rjfa/12-14-05	https://doi.org/10.7176/rjfa/12-14-05	X
gujaf-418	340	2	olaniyan	olaniyan	ADJ
gujaf-418	340	3	,	,	PUNCT
gujaf-418	340	4	n.	n.	PROPN
gujaf-418	340	5	o.	o.	PROPN
gujaf-418	340	6	,	,	PUNCT
gujaf-418	340	7	ekundayo	ekundayo	PROPN
gujaf-418	340	8	,	,	PUNCT
gujaf-418	340	9	a.	a.	NOUN
gujaf-418	340	10	t.	t.	PROPN
gujaf-418	340	11	,	,	PUNCT
gujaf-418	340	12	oluwadare	oluwadare	NOUN
gujaf-418	340	13	,	,	PUNCT
gujaf-418	340	14	o.	o.	PROPN
gujaf-418	340	15	e.	e.	PROPN
gujaf-418	340	16	,	,	PUNCT
gujaf-418	340	17	&	&	CCONJ
gujaf-418	340	18	omolade	omolade	PROPN
gujaf-418	340	19	bamisaye	bamisaye	NOUN
gujaf-418	340	20	,	,	PUNCT
gujaf-418	340	21	t.	t.	NOUN
gujaf-418	340	22	(	(	PUNCT
gujaf-418	340	23	2021	2021	NUM
gujaf-418	340	24	)	)	PUNCT
gujaf-418	340	25	.	.	PUNCT
gujaf-418	341	1	forensic	forensic	ADJ
gujaf-418	341	2	accounting	accounting	NOUN
gujaf-418	341	3	as	as	ADP
gujaf-418	341	4	an	an	DET
gujaf-418	341	5	instrument	instrument	NOUN
gujaf-418	341	6	for	for	ADP
gujaf-418	341	7	fraud	fraud	NOUN
gujaf-418	341	8	detection	detection	NOUN
gujaf-418	341	9	and	and	CCONJ
gujaf-418	341	10	prevention	prevention	NOUN
gujaf-418	341	11	in	in	ADP
gujaf-418	341	12	the	the	DET
gujaf-418	341	13	public	public	ADJ
gujaf-418	341	14	sector	sector	NOUN
gujaf-418	341	15	:	:	PUNCT
gujaf-418	341	16	moderating	moderate	VERB
gujaf-418	341	17	on	on	ADP
gujaf-418	341	18	ministries	ministry	NOUN
gujaf-418	341	19	,	,	PUNCT
gujaf-418	341	20	departments	department	NOUN
gujaf-418	341	21	and	and	CCONJ
gujaf-418	341	22	agencies	agency	NOUN
gujaf-418	341	23	in	in	ADP
gujaf-418	341	24	nigeria	nigeria	PROPN
gujaf-418	341	25	.	.	PUNCT
gujaf-418	342	1	acta	acta	PROPN
gujaf-418	342	2	gusau	gusau	PROPN
gujaf-418	342	3	journal	journal	PROPN
gujaf-418	342	4	of	of	ADP
gujaf-418	342	5	accounting	accounting	NOUN
gujaf-418	342	6	and	and	CCONJ
gujaf-418	342	7	finance	finance	NOUN
gujaf-418	342	8	,	,	PUNCT
gujaf-418	342	9	vol.6	vol.6	PROPN
gujaf-418	342	10	,	,	PUNCT
gujaf-418	342	11	issue	issue	NOUN
gujaf-418	342	12	2	2	NUM
gujaf-418	342	13	,	,	PUNCT
gujaf-418	342	14	april	april	PROPN
gujaf-418	342	15	,	,	PUNCT
gujaf-418	342	16	2025	2025	NUM
gujaf-418	342	17	109	109	NUM
gujaf-418	342	18	scientiarum	scientiarum	PROPN
gujaf-418	342	19	polonorum	polonorum	NOUN
gujaf-418	342	20	.	.	PUNCT
gujaf-418	343	1	oeconomia	oeconomia	NOUN
gujaf-418	343	2	,	,	PUNCT
gujaf-418	343	3	20(1	20(1	NUM
gujaf-418	343	4	)	)	PUNCT
gujaf-418	343	5	,	,	PUNCT
gujaf-418	343	6	49	49	NUM
gujaf-418	343	7	-	-	SYM
gujaf-418	343	8	59	59	NUM
gujaf-418	343	9	.	.	PUNCT
gujaf-418	344	1	https://doi.org/10.22630/aspe.2021.20.1.5	https://doi.org/10.22630/aspe.2021.20.1.5	PROPN
gujaf-418	344	2	olayemi	olayemi	PROPN
gujaf-418	344	3	,	,	PUNCT
gujaf-418	344	4	o.a	o.a	PROPN
gujaf-418	344	5	.	.	PROPN
gujaf-418	344	6	,	,	PUNCT
gujaf-418	344	7	&	&	CCONJ
gujaf-418	344	8	olawole	olawole	PROPN
gujaf-418	344	9	,	,	PUNCT
gujaf-418	344	10	o.c	o.c	PROPN
gujaf-418	344	11	.	.	PROPN
gujaf-418	344	12	(	(	PUNCT
gujaf-418	344	13	2024	2024	NUM
gujaf-418	344	14	)	)	PUNCT
gujaf-418	344	15	.	.	PUNCT
gujaf-418	345	1	revenue	revenue	NOUN
gujaf-418	345	2	leakages	leakage	NOUN
gujaf-418	345	3	and	and	CCONJ
gujaf-418	345	4	their	their	PRON
gujaf-418	345	5	implications	implication	NOUN
gujaf-418	345	6	on	on	ADP
gujaf-418	345	7	the	the	DET
gujaf-418	345	8	nigeria	nigeria	PROPN
gujaf-418	345	9	’s	’s	PART
gujaf-418	345	10	economic	economic	ADJ
gujaf-418	345	11	development	development	NOUN
gujaf-418	345	12	.	.	PUNCT
gujaf-418	346	1	international	international	ADJ
gujaf-418	346	2	journal	journal	PROPN
gujaf-418	346	3	of	of	ADP
gujaf-418	346	4	research	research	NOUN
gujaf-418	346	5	and	and	CCONJ
gujaf-418	346	6	scientific	scientific	ADJ
gujaf-418	346	7	innovation	innovation	NOUN
gujaf-418	346	8	,	,	PUNCT
gujaf-418	346	9	xi(iv	xi(iv	PROPN
gujaf-418	346	10	)	)	PUNCT
gujaf-418	346	11	,	,	PUNCT
gujaf-418	346	12	572584	572584	NUM
gujaf-418	346	13	.	.	PUNCT
gujaf-418	347	1	https://doi.org/10.51244/ijrsi.2024.1104042	https://doi.org/10.51244/ijrsi.2024.1104042	PROPN
gujaf-418	347	2	oseni	oseni	NOUN
gujaf-418	347	3	,	,	PUNCT
gujaf-418	347	4	m.	m.	NOUN
gujaf-418	347	5	(	(	PUNCT
gujaf-418	347	6	2016	2016	NUM
gujaf-418	347	7	)	)	PUNCT
gujaf-418	347	8	.	.	PUNCT
gujaf-418	348	1	sustenance	sustenance	NOUN
gujaf-418	348	2	of	of	ADP
gujaf-418	348	3	tax	tax	NOUN
gujaf-418	348	4	administration	administration	NOUN
gujaf-418	348	5	by	by	ADP
gujaf-418	348	6	information	information	NOUN
gujaf-418	348	7	and	and	CCONJ
gujaf-418	348	8	communications	communication	NOUN
gujaf-418	348	9	technology	technology	NOUN
gujaf-418	348	10	in	in	ADP
gujaf-418	348	11	nigeria	nigeria	PROPN
gujaf-418	348	12	.	.	PUNCT
gujaf-418	349	1	archives	archive	NOUN
gujaf-418	349	2	of	of	ADP
gujaf-418	349	3	business	business	NOUN
gujaf-418	349	4	research	research	NOUN
gujaf-418	349	5	,	,	PUNCT
gujaf-418	349	6	4(1	4(1	NOUN
gujaf-418	349	7	)	)	PUNCT
gujaf-418	349	8	,	,	PUNCT
gujaf-418	349	9	47	47	NUM
gujaf-418	349	10	-	-	SYM
gujaf-418	349	11	54	54	NUM
gujaf-418	349	12	.	.	PUNCT
gujaf-418	350	1	https://doi.org/10.14738/abr.41.1734	https://doi.org/10.14738/abr.41.1734	ADV
gujaf-418	350	2	otieno	otieno	PROPN
gujaf-418	350	3	,	,	PUNCT
gujaf-418	350	4	d.s	d.s	PROPN
gujaf-418	350	5	.	.	PROPN
gujaf-418	350	6	,	,	PUNCT
gujaf-418	350	7	&	&	CCONJ
gujaf-418	350	8	mutundu	mutundu	PROPN
gujaf-418	350	9	,	,	PUNCT
gujaf-418	350	10	p.	p.	PROPN
gujaf-418	350	11	k.	k.	PROPN
gujaf-418	351	1	(	(	PUNCT
gujaf-418	351	2	2024	2024	NUM
gujaf-418	351	3	)	)	PUNCT
gujaf-418	351	4	enhancing	enhance	VERB
gujaf-418	351	5	road	road	NOUN
gujaf-418	351	6	infrastructure	infrastructure	NOUN
gujaf-418	351	7	in	in	ADP
gujaf-418	351	8	kissi	kissi	PROPN
gujaf-418	351	9	county	county	PROPN
gujaf-418	351	10	,	,	PUNCT
gujaf-418	351	11	kenya	kenya	PROPN
gujaf-418	351	12	:	:	PUNCT
gujaf-418	351	13	the	the	DET
gujaf-418	351	14	critical	critical	ADJ
gujaf-418	351	15	role	role	NOUN
gujaf-418	351	16	of	of	ADP
gujaf-418	351	17	monitoring	monitoring	NOUN
gujaf-418	351	18	and	and	CCONJ
gujaf-418	351	19	evaluation	evaluation	NOUN
gujaf-418	351	20	tools	tool	NOUN
gujaf-418	351	21	.	.	PUNCT
gujaf-418	352	1	internation	internation	NOUN
gujaf-418	352	2	journal	journal	PROPN
gujaf-418	352	3	of	of	ADP
gujaf-418	352	4	scientific	scientific	ADJ
gujaf-418	352	5	and	and	CCONJ
gujaf-418	352	6	research	research	NOUN
gujaf-418	352	7	publication	publication	NOUN
gujaf-418	352	8	,	,	PUNCT
gujaf-418	352	9	14(4	14(4	NUM
gujaf-418	352	10	)	)	PUNCT
gujaf-418	352	11	,	,	PUNCT
gujaf-418	352	12	60	60	NUM
gujaf-418	352	13	-	-	SYM
gujaf-418	352	14	73	73	NUM
gujaf-418	352	15	.	.	PUNCT
gujaf-418	353	1	rae	rae	PROPN
gujaf-418	353	2	,	,	PUNCT
gujaf-418	353	3	k.	k.	PROPN
gujaf-418	353	4	,	,	PUNCT
gujaf-418	353	5	sands	sand	NOUN
gujaf-418	353	6	,	,	PUNCT
gujaf-418	353	7	j.	j.	PROPN
gujaf-418	353	8	,	,	PUNCT
gujaf-418	353	9	&	&	CCONJ
gujaf-418	353	10	subramaniam	subramaniam	PROPN
gujaf-418	353	11	,	,	PUNCT
gujaf-418	353	12	n.	n.	PROPN
gujaf-418	353	13	(	(	PUNCT
gujaf-418	353	14	2017	2017	NUM
gujaf-418	353	15	)	)	PUNCT
gujaf-418	353	16	.	.	PUNCT
gujaf-418	354	1	associations	association	NOUN
gujaf-418	354	2	among	among	ADP
gujaf-418	354	3	the	the	DET
gujaf-418	354	4	five	five	NUM
gujaf-418	354	5	components	component	NOUN
gujaf-418	354	6	within	within	ADP
gujaf-418	354	7	coso	coso	PROPN
gujaf-418	354	8	internal	internal	PROPN
gujaf-418	354	9	control	control	PROPN
gujaf-418	354	10	-	-	PUNCT
gujaf-418	354	11	integrated	integrate	VERB
gujaf-418	354	12	framework	framework	NOUN
gujaf-418	354	13	as	as	ADP
gujaf-418	354	14	the	the	DET
gujaf-418	354	15	underpinning	underpinning	NOUN
gujaf-418	354	16	of	of	ADP
gujaf-418	354	17	quality	quality	NOUN
gujaf-418	354	18	corporate	corporate	ADJ
gujaf-418	354	19	governance	governance	NOUN
gujaf-418	354	20	.	.	PUNCT
gujaf-418	355	1	australasian	australasian	ADJ
gujaf-418	355	2	accounting	accounting	NOUN
gujaf-418	355	3	,	,	PUNCT
gujaf-418	355	4	business	business	NOUN
gujaf-418	355	5	and	and	CCONJ
gujaf-418	355	6	finance	finance	NOUN
gujaf-418	355	7	journal	journal	NOUN
gujaf-418	355	8	,	,	PUNCT
gujaf-418	355	9	11(1	11(1	NUM
gujaf-418	355	10	)	)	PUNCT
gujaf-418	355	11	,	,	PUNCT
gujaf-418	355	12	28	28	NUM
gujaf-418	355	13	-	-	SYM
gujaf-418	355	14	54	54	NUM
gujaf-418	355	15	.	.	PUNCT
gujaf-418	356	1	richards	richard	NOUN
gujaf-418	356	2	,	,	PUNCT
gujaf-418	356	3	d.	d.	PROPN
gujaf-418	356	4	a.	a.	PROPN
gujaf-418	356	5	,	,	PUNCT
gujaf-418	356	6	dutta	dutta	PROPN
gujaf-418	356	7	,	,	PUNCT
gujaf-418	356	8	a.	a.	NOUN
gujaf-418	356	9	,	,	PUNCT
gujaf-418	356	10	pawlak	pawlak	ADJ
gujaf-418	356	11	,	,	PUNCT
gujaf-418	356	12	s.	s.	PROPN
gujaf-418	356	13	,	,	PUNCT
gujaf-418	356	14	&	&	CCONJ
gujaf-418	356	15	o’hara	o’hara	NOUN
gujaf-418	356	16	,	,	PUNCT
gujaf-418	356	17	t.	t.	NOUN
gujaf-418	356	18	(	(	PUNCT
gujaf-418	356	19	2010	2010	NUM
gujaf-418	356	20	)	)	PUNCT
gujaf-418	356	21	.	.	PUNCT
gujaf-418	357	1	plugging	plug	VERB
gujaf-418	357	2	the	the	DET
gujaf-418	357	3	leakage	leakage	NOUN
gujaf-418	357	4	in	in	ADP
gujaf-418	357	5	utility	utility	NOUN
gujaf-418	357	6	billing	billing	NOUN
gujaf-418	357	7	:	:	PUNCT
gujaf-418	357	8	the	the	DET
gujaf-418	357	9	critical	critical	ADJ
gujaf-418	357	10	role	role	NOUN
gujaf-418	357	11	of	of	ADP
gujaf-418	357	12	automated	automate	VERB
gujaf-418	357	13	information	information	NOUN
gujaf-418	357	14	controls	control	NOUN
gujaf-418	357	15	.	.	PUNCT
gujaf-418	358	1	business	business	NOUN
gujaf-418	358	2	engineering	engineering	NOUN
gujaf-418	358	3	.	.	PUNCT
gujaf-418	359	1	https://api.semanticscholar.org/corpusid:167506791	https://api.semanticscholar.org/corpusid:167506791	X
gujaf-418	359	2	rittenberg	rittenberg	PROPN
gujaf-418	359	3	,	,	PUNCT
gujaf-418	359	4	l.	l.	PROPN
gujaf-418	359	5	e.	e.	PROPN
gujaf-418	359	6	,	,	PUNCT
gujaf-418	359	7	martens	martens	PROPN
gujaf-418	359	8	,	,	PUNCT
gujaf-418	359	9	f.	f.	PROPN
gujaf-418	359	10	,	,	PUNCT
gujaf-418	359	11	&	&	CCONJ
gujaf-418	359	12	landes	landes	PROPN
gujaf-418	359	13	,	,	PUNCT
gujaf-418	359	14	c.	c.	PROPN
gujaf-418	359	15	e.	e.	PROPN
gujaf-418	359	16	(	(	PUNCT
gujaf-418	359	17	2007	2007	NUM
gujaf-418	359	18	)	)	PUNCT
gujaf-418	359	19	.	.	PUNCT
gujaf-418	360	1	internal	internal	ADJ
gujaf-418	360	2	control	control	PROPN
gujaf-418	360	3	guidance	guidance	NOUN
gujaf-418	360	4	:	:	PUNCT
gujaf-418	360	5	not	not	PART
gujaf-418	360	6	just	just	ADV
gujaf-418	360	7	a	a	DET
gujaf-418	360	8	small	small	ADJ
gujaf-418	360	9	matter	matter	NOUN
gujaf-418	360	10	.	.	PUNCT
gujaf-418	361	1	journal	journal	PROPN
gujaf-418	361	2	of	of	ADP
gujaf-418	361	3	accountancy	accountancy	NOUN
gujaf-418	361	4	-	-	PUNCT
gujaf-418	361	5	new	new	PROPN
gujaf-418	361	6	york	york	PROPN
gujaf-418	361	7	,	,	PUNCT
gujaf-418	361	8	203(3	203(3	NUM
gujaf-418	361	9	)	)	PUNCT
gujaf-418	361	10	,	,	PUNCT
gujaf-418	361	11	46	46	NUM
gujaf-418	361	12	-	-	SYM
gujaf-418	361	13	53	53	NUM
gujaf-418	361	14	.	.	PUNCT
gujaf-418	361	15	sackey	sackey	NOUN
gujaf-418	361	16	,	,	PUNCT
gujaf-418	361	17	j.	j.	PROPN
gujaf-418	361	18	(	(	PUNCT
gujaf-418	361	19	2024	2024	NUM
gujaf-418	361	20	)	)	PUNCT
gujaf-418	361	21	.	.	PUNCT
gujaf-418	362	1	internal	internal	ADJ
gujaf-418	362	2	control	control	NOUN
gujaf-418	362	3	as	as	ADP
gujaf-418	362	4	an	an	DET
gujaf-418	362	5	effective	effective	ADJ
gujaf-418	362	6	mechanism	mechanism	NOUN
gujaf-418	362	7	for	for	ADP
gujaf-418	362	8	achieving	achieve	VERB
gujaf-418	362	9	local	local	ADJ
gujaf-418	362	10	government	government	NOUN
gujaf-418	362	11	objectives	objective	NOUN
gujaf-418	362	12	in	in	ADP
gujaf-418	362	13	cross	cross	PROPN
gujaf-418	362	14	river	river	PROPN
gujaf-418	362	15	state	state	PROPN
gujaf-418	362	16	,	,	PUNCT
gujaf-418	362	17	nigeria	nigeria	PROPN
gujaf-418	362	18	.	.	PUNCT
gujaf-418	363	1	certified	certify	VERB
gujaf-418	363	2	national	national	ADJ
gujaf-418	363	3	accountant	accountant	NOUN
gujaf-418	363	4	journal	journal	NOUN
gujaf-418	363	5	,	,	PUNCT
gujaf-418	363	6	31(4	31(4	NUM
gujaf-418	363	7	)	)	PUNCT
gujaf-418	363	8	,	,	PUNCT
gujaf-418	363	9	30	30	NUM
gujaf-418	363	10	-	-	SYM
gujaf-418	363	11	40	40	NUM
gujaf-418	363	12	.	.	PUNCT
gujaf-418	364	1	https://doi.org/10.70518/cnaj.v31i4.03	https://doi.org/10.70518/cnaj.v31i4.03	ADJ
gujaf-418	364	2	saltaji	saltaji	NOUN
gujaf-418	364	3	,	,	PUNCT
gujaf-418	364	4	i.	i.	PROPN
gujaf-418	364	5	m.	m.	PROPN
gujaf-418	364	6	(	(	PUNCT
gujaf-418	364	7	2013	2013	NUM
gujaf-418	364	8	)	)	PUNCT
gujaf-418	364	9	.	.	PUNCT
gujaf-418	365	1	corporate	corporate	ADJ
gujaf-418	365	2	governance	governance	NOUN
gujaf-418	365	3	and	and	CCONJ
gujaf-418	365	4	agency	agency	NOUN
gujaf-418	365	5	theory	theory	NOUN
gujaf-418	365	6	how	how	SCONJ
gujaf-418	365	7	to	to	PART
gujaf-418	365	8	control	control	VERB
gujaf-418	365	9	agency	agency	NOUN
gujaf-418	365	10	costs	cost	NOUN
gujaf-418	365	11	.	.	PUNCT
gujaf-418	366	1	internal	internal	ADJ
gujaf-418	366	2	auditing	auditing	NOUN
gujaf-418	366	3	and	and	CCONJ
gujaf-418	366	4	risk	risk	NOUN
gujaf-418	366	5	management	management	NOUN
gujaf-418	366	6	,	,	PUNCT
gujaf-418	366	7	32(1	32(1	NUM
gujaf-418	366	8	)	)	PUNCT
gujaf-418	366	9	,	,	PUNCT
gujaf-418	366	10	51	51	NUM
gujaf-418	366	11	-	-	SYM
gujaf-418	366	12	64	64	NUM
gujaf-418	366	13	.	.	PUNCT
gujaf-418	367	1	samuel	samuel	PROPN
gujaf-418	367	2	,	,	PUNCT
gujaf-418	367	3	s.	s.	PROPN
gujaf-418	367	4	e.	e.	PROPN
gujaf-418	367	5	,	,	PUNCT
gujaf-418	367	6	&	&	CCONJ
gujaf-418	367	7	tyokoso	tyokoso	PROPN
gujaf-418	367	8	,	,	PUNCT
gujaf-418	367	9	g.	g.	PROPN
gujaf-418	367	10	(	(	PUNCT
gujaf-418	367	11	2014	2014	NUM
gujaf-418	367	12	)	)	PUNCT
gujaf-418	367	13	.	.	PUNCT
gujaf-418	368	1	taxation	taxation	NOUN
gujaf-418	368	2	and	and	CCONJ
gujaf-418	368	3	revenue	revenue	NOUN
gujaf-418	368	4	generation	generation	NOUN
gujaf-418	368	5	:	:	PUNCT
gujaf-418	368	6	an	an	DET
gujaf-418	368	7	empirical	empirical	ADJ
gujaf-418	368	8	investigation	investigation	NOUN
gujaf-418	368	9	of	of	ADP
gujaf-418	368	10	selected	select	VERB
gujaf-418	368	11	states	state	NOUN
gujaf-418	368	12	in	in	ADP
gujaf-418	368	13	nigeria	nigeria	PROPN
gujaf-418	368	14	.	.	PUNCT
gujaf-418	369	1	journal	journal	PROPN
gujaf-418	369	2	of	of	ADP
gujaf-418	369	3	poverty	poverty	NOUN
gujaf-418	369	4	,	,	PUNCT
gujaf-418	369	5	investment	investment	NOUN
gujaf-418	369	6	and	and	CCONJ
gujaf-418	369	7	development	development	NOUN
gujaf-418	369	8	,	,	PUNCT
gujaf-418	369	9	4(1	4(1	NOUN
gujaf-418	369	10	)	)	PUNCT
gujaf-418	369	11	,	,	PUNCT
gujaf-418	369	12	102	102	NUM
gujaf-418	369	13	-	-	SYM
gujaf-418	369	14	114	114	NUM
gujaf-418	369	15	.	.	PUNCT
gujaf-418	370	1	https://www.academia.edu/download/53672058/1008212288-1-pb.pdf	https://www.academia.edu/download/53672058/1008212288-1-pb.pdf	NOUN
gujaf-418	370	2	widt	widt	NOUN
gujaf-418	370	3	,	,	PUNCT
gujaf-418	370	4	d.	d.	PROPN
gujaf-418	370	5	,	,	PUNCT
gujaf-418	370	6	&	&	CCONJ
gujaf-418	370	7	oats	oats	PROPN
gujaf-418	370	8	,	,	PUNCT
gujaf-418	370	9	l.	l.	PROPN
gujaf-418	370	10	(	(	PUNCT
gujaf-418	370	11	2017	2017	NUM
gujaf-418	370	12	)	)	PUNCT
gujaf-418	370	13	.	.	PUNCT
gujaf-418	371	1	risk	risk	NOUN
gujaf-418	371	2	assessment	assessment	NOUN
gujaf-418	371	3	in	in	ADP
gujaf-418	371	4	a	a	DET
gujaf-418	371	5	co	co	ADJ
gujaf-418	371	6	-	-	ADJ
gujaf-418	371	7	operative	operative	ADJ
gujaf-418	371	8	compliance	compliance	NOUN
gujaf-418	371	9	context	context	NOUN
gujaf-418	371	10	:	:	PUNCT
gujaf-418	371	11	a	a	DET
gujaf-418	371	12	dutchuk	dutchuk	NOUN
gujaf-418	371	13	comparison	comparison	NOUN
gujaf-418	371	14	.	.	PUNCT
gujaf-418	372	1	british	british	ADJ
gujaf-418	372	2	tax	tax	PROPN
gujaf-418	372	3	review	review	PROPN
gujaf-418	372	4	,	,	PUNCT
gujaf-418	372	5	2	2	NUM
gujaf-418	372	6	,	,	PUNCT
gujaf-418	372	7	230	230	NUM
gujaf-418	372	8	-	-	SYM
gujaf-418	372	9	248	248	NUM
gujaf-418	372	10	.	.	PUNCT
gujaf-418	373	1	yekini	yekini	PROPN
gujaf-418	373	2	,	,	PUNCT
gujaf-418	373	3	i.	i.	PROPN
gujaf-418	373	4	,	,	PUNCT
gujaf-418	373	5	olowokere	olowokere	ADJ
gujaf-418	373	6	,	,	PUNCT
gujaf-418	373	7	a.	a.	NOUN
gujaf-418	373	8	,	,	PUNCT
gujaf-418	373	9	&	&	CCONJ
gujaf-418	373	10	oseni	oseni	NOUN
gujaf-418	373	11	,	,	PUNCT
gujaf-418	373	12	a.	a.	NOUN
gujaf-418	373	13	(	(	PUNCT
gujaf-418	373	14	2023	2023	NUM
gujaf-418	373	15	)	)	PUNCT
gujaf-418	373	16	.	.	PUNCT
gujaf-418	374	1	the	the	DET
gujaf-418	374	2	role	role	NOUN
gujaf-418	374	3	of	of	ADP
gujaf-418	374	4	information	information	NOUN
gujaf-418	374	5	communication	communication	NOUN
gujaf-418	374	6	systems	system	NOUN
gujaf-418	374	7	in	in	ADP
gujaf-418	374	8	curbing	curb	VERB
gujaf-418	374	9	tax	tax	NOUN
gujaf-418	374	10	revenue	revenue	NOUN
gujaf-418	374	11	leakages	leakage	NOUN
gujaf-418	374	12	in	in	ADP
gujaf-418	374	13	nigeria	nigeria	PROPN
gujaf-418	374	14	.	.	PUNCT
gujaf-418	375	1	international	international	ADJ
gujaf-418	375	2	journal	journal	PROPN
gujaf-418	375	3	of	of	ADP
gujaf-418	375	4	public	public	ADJ
gujaf-418	375	5	administration	administration	NOUN
gujaf-418	375	6	,	,	PUNCT
gujaf-418	375	7	46(7	46(7	NOUN
gujaf-418	375	8	)	)	PUNCT
gujaf-418	375	9	,	,	PUNCT
gujaf-418	375	10	889	889	NUM
gujaf-418	375	11	-	-	SYM
gujaf-418	375	12	904	904	NUM
gujaf-418	375	13	.	.	PUNCT
gujaf-418	376	1	zakaria	zakaria	PROPN
gujaf-418	376	2	,	,	PUNCT
gujaf-418	376	3	k.	k.	PROPN
gujaf-418	376	4	m.	m.	PROPN
gujaf-418	376	5	,	,	PUNCT
gujaf-418	376	6	nawawi	nawawi	PROPN
gujaf-418	376	7	,	,	PUNCT
gujaf-418	376	8	a.	a.	PROPN
gujaf-418	376	9	,	,	PUNCT
gujaf-418	376	10	&	&	CCONJ
gujaf-418	376	11	salin	salin	PROPN
gujaf-418	376	12	,	,	PUNCT
gujaf-418	377	1	a.	a.	PROPN
gujaf-418	377	2	s.	s.	PROPN
gujaf-418	377	3	a.	a.	PROPN
gujaf-418	377	4	p.	p.	PROPN
gujaf-418	377	5	(	(	PUNCT
gujaf-418	377	6	2016	2016	NUM
gujaf-418	377	7	)	)	PUNCT
gujaf-418	377	8	.	.	PUNCT
gujaf-418	378	1	internal	internal	ADJ
gujaf-418	378	2	controls	control	NOUN
gujaf-418	378	3	and	and	CCONJ
gujaf-418	378	4	fraud	fraud	NOUN
gujaf-418	378	5	–	–	PUNCT
gujaf-418	378	6	empirical	empirical	ADJ
gujaf-418	378	7	evidence	evidence	NOUN
gujaf-418	378	8	from	from	ADP
gujaf-418	378	9	oil	oil	NOUN
gujaf-418	378	10	and	and	CCONJ
gujaf-418	378	11	gas	gas	NOUN
gujaf-418	378	12	company	company	NOUN
gujaf-418	378	13	.	.	PUNCT
gujaf-418	379	1	journal	journal	PROPN
gujaf-418	379	2	of	of	ADP
gujaf-418	379	3	financial	financial	ADJ
gujaf-418	379	4	crime	crime	NOUN
gujaf-418	379	5	,	,	PUNCT
gujaf-418	379	6	23(4	23(4	NOUN
gujaf-418	379	7	)	)	PUNCT
gujaf-418	379	8	,	,	PUNCT
gujaf-418	379	9	1154	1154	NUM
gujaf-418	379	10	-	-	SYM
gujaf-418	379	11	1168	1168	NUM
gujaf-418	379	12	.	.	PUNCT
gujaf-418	380	1	ziorklui	ziorklui	NOUN
gujaf-418	380	2	,	,	PUNCT
gujaf-418	380	3	j.	j.	PROPN
gujaf-418	380	4	e.	e.	PROPN
gujaf-418	380	5	k.	k.	PROPN
gujaf-418	380	6	,	,	PUNCT
gujaf-418	380	7	ampofo	ampofo	ADV
gujaf-418	380	8	,	,	PUNCT
gujaf-418	380	9	f.	f.	PROPN
gujaf-418	380	10	o.	o.	PROPN
gujaf-418	380	11	,	,	PUNCT
gujaf-418	380	12	nyonyoh	nyonyoh	PROPN
gujaf-418	380	13	,	,	PUNCT
gujaf-418	380	14	n.	n.	NOUN
gujaf-418	380	15	,	,	PUNCT
gujaf-418	380	16	&	&	CCONJ
gujaf-418	380	17	antwi	antwi	PROPN
gujaf-418	380	18	,	,	PUNCT
gujaf-418	380	19	b.	b.	PROPN
gujaf-418	380	20	o.	o.	PROPN
gujaf-418	380	21	(	(	PUNCT
gujaf-418	380	22	2024	2024	NUM
gujaf-418	380	23	)	)	PUNCT
gujaf-418	380	24	.	.	PUNCT
gujaf-418	381	1	effectiveness	effectiveness	NOUN
gujaf-418	381	2	of	of	ADP
gujaf-418	381	3	internal	internal	ADJ
gujaf-418	381	4	controls	control	NOUN
gujaf-418	381	5	mechanisms	mechanism	NOUN
gujaf-418	381	6	in	in	ADP
gujaf-418	381	7	preventing	prevent	VERB
gujaf-418	381	8	and	and	CCONJ
gujaf-418	381	9	detecting	detect	VERB
gujaf-418	381	10	fraud	fraud	NOUN
gujaf-418	381	11	.	.	PUNCT
gujaf-418	382	1	finance	finance	NOUN
gujaf-418	382	2	&	&	CCONJ
gujaf-418	382	3	accounting	accounting	PROPN
gujaf-418	382	4	research	research	PROPN
gujaf-418	382	5	journal	journal	PROPN
gujaf-418	382	6	,	,	PUNCT
gujaf-418	382	7	6(7	6(7	NUM
gujaf-418	382	8	)	)	PUNCT
gujaf-418	382	9	,	,	PUNCT
gujaf-418	382	10	1259	1259	NUM
gujaf-418	382	11	-	-	SYM
gujaf-418	382	12	1274	1274	NUM
gujaf-418	382	13	.	.	PUNCT
gujaf-418	383	1	https://doi.org/10.51594/farj.v6i7.1322	https://doi.org/10.51594/farj.v6i7.1322	PROPN