id	sid	tid	token	lemma	pos
gujaf-86	1	1	1	1	NUM
gujaf-86	1	2	gusau	gusau	ADJ
gujaf-86	1	3	journal	journal	NOUN
gujaf-86	1	4	of	of	ADP
gujaf-86	1	5	accounting	accounting	NOUN
gujaf-86	1	6	and	and	CCONJ
gujaf-86	1	7	finance	finance	NOUN
gujaf-86	1	8	(	(	PUNCT
gujaf-86	1	9	gujaf	gujaf	NOUN
gujaf-86	1	10	)	)	PUNCT
gujaf-86	1	11	vol	vol	NOUN
gujaf-86	1	12	.	.	NOUN
gujaf-86	1	13	2	2	NUM
gujaf-86	1	14	issue	issue	NOUN
gujaf-86	1	15	4	4	NUM
gujaf-86	1	16	,	,	PUNCT
gujaf-86	1	17	october	october	PROPN
gujaf-86	1	18	,	,	PUNCT
gujaf-86	1	19	2021	2021	NUM
gujaf-86	1	20	issn	issn	X
gujaf-86	1	21	:	:	PUNCT
gujaf-86	1	22	2756	2756	NUM
gujaf-86	1	23	-	-	PUNCT
gujaf-86	1	24	665x	665x	NOUN
gujaf-86	1	25	a	a	DET
gujaf-86	1	26	publication	publication	NOUN
gujaf-86	1	27	of	of	ADP
gujaf-86	1	28	department	department	NOUN
gujaf-86	1	29	of	of	ADP
gujaf-86	1	30	accounting	accounting	NOUN
gujaf-86	1	31	and	and	CCONJ
gujaf-86	1	32	finance	finance	NOUN
gujaf-86	1	33	,	,	PUNCT
gujaf-86	1	34	faculty	faculty	NOUN
gujaf-86	1	35	of	of	ADP
gujaf-86	1	36	management	management	NOUN
gujaf-86	1	37	and	and	CCONJ
gujaf-86	1	38	social	social	ADJ
gujaf-86	1	39	sciences	science	NOUN
gujaf-86	1	40	,	,	PUNCT
gujaf-86	1	41	federal	federal	ADJ
gujaf-86	1	42	university	university	NOUN
gujaf-86	1	43	gusau	gusau	NOUN
gujaf-86	1	44	,	,	PUNCT
gujaf-86	1	45	zamfara	zamfara	PROPN
gujaf-86	1	46	state	state	PROPN
gujaf-86	1	47	–	–	PUNCT
gujaf-86	1	48	nigeria	nigeria	PROPN
gujaf-86	1	49	2	2	NUM
gujaf-86	1	50	internal	internal	ADJ
gujaf-86	1	51	control	control	NOUN
gujaf-86	1	52	system	system	NOUN
gujaf-86	1	53	effective	effective	ADJ
gujaf-86	1	54	ness	ness	NOUN
gujaf-86	1	55	and	and	CCONJ
gujaf-86	1	56	fraud	fraud	NOUN
gujaf-86	1	57	prevention	prevention	NOUN
gujaf-86	1	58	innigerian	innigerian	ADJ
gujaf-86	1	59	deposit	deposit	NOUN
gujaf-86	1	60	money	money	NOUN
gujaf-86	1	61	banks	bank	NOUN
gujaf-86	1	62	molokwu	molokwu	PROPN
gujaf-86	1	63	evelyn	evelyn	PROPN
gujaf-86	1	64	nneamaka	nneamaka	PROPN
gujaf-86	1	65	department	department	PROPN
gujaf-86	1	66	of	of	ADP
gujaf-86	1	67	accounting	accounting	PROPN
gujaf-86	1	68	nigerian	nigerian	PROPN
gujaf-86	1	69	defence	defence	PROPN
gujaf-86	1	70	academy	academy	PROPN
gujaf-86	1	71	,	,	PUNCT
gujaf-86	1	72	kaduna	kaduna	PROPN
gujaf-86	1	73	,	,	PUNCT
gujaf-86	1	74	nigeria	nigeria	PROPN
gujaf-86	1	75	email	email	NOUN
gujaf-86	1	76	:	:	PUNCT
gujaf-86	1	77	eamaka11@yahoo.com	eamaka11@yahoo.com	X
gujaf-86	1	78	nyorterzungwe	nyorterzungwe	PROPN
gujaf-86	1	79	professor	professor	NOUN
gujaf-86	1	80	of	of	ADP
gujaf-86	1	81	accounting	accounting	PROPN
gujaf-86	1	82	department	department	PROPN
gujaf-86	1	83	of	of	ADP
gujaf-86	1	84	accounting	accounting	PROPN
gujaf-86	1	85	nigerian	nigerian	PROPN
gujaf-86	1	86	defence	defence	PROPN
gujaf-86	1	87	academy	academy	PROPN
gujaf-86	1	88	,	,	PUNCT
gujaf-86	1	89	kaduna	kaduna	PROPN
gujaf-86	1	90	,	,	PUNCT
gujaf-86	1	91	nigeria	nigeria	PROPN
gujaf-86	1	92	tnyor@nda.edu.ng	tnyor@nda.edu.ng	PROPN
gujaf-86	1	93	ahmed	ahmed	PROPN
gujaf-86	1	94	nma	nma	PROPN
gujaf-86	1	95	mohammed	mohammed	PROPN
gujaf-86	1	96	department	department	PROPN
gujaf-86	1	97	of	of	ADP
gujaf-86	1	98	accounting	accounting	PROPN
gujaf-86	1	99	nigerian	nigerian	PROPN
gujaf-86	1	100	defence	defence	PROPN
gujaf-86	1	101	academy	academy	PROPN
gujaf-86	1	102	,	,	PUNCT
gujaf-86	1	103	kaduna	kaduna	PROPN
gujaf-86	1	104	,	,	PUNCT
gujaf-86	1	105	nigeria	nigeria	PROPN
gujaf-86	1	106	nmaahmed64@gmail.com	nmaahmed64@gmail.com	X
gujaf-86	1	107	yazid	yazid	PROPN
gujaf-86	1	108	kabir	kabir	PROPN
gujaf-86	1	109	ibrahim	ibrahim	PROPN
gujaf-86	1	110	department	department	PROPN
gujaf-86	1	111	of	of	ADP
gujaf-86	1	112	accounting	accounting	PROPN
gujaf-86	1	113	and	and	CCONJ
gujaf-86	1	114	finance	finance	PROPN
gujaf-86	1	115	federal	federal	PROPN
gujaf-86	1	116	university	university	PROPN
gujaf-86	1	117	gusau	gusau	PROPN
gujaf-86	1	118	,	,	PUNCT
gujaf-86	1	119	zamfara	zamfara	PROPN
gujaf-86	1	120	state	state	PROPN
gujaf-86	1	121	,	,	PUNCT
gujaf-86	1	122	nigeria	nigeria	PROPN
gujaf-86	1	123	email	email	NOUN
gujaf-86	1	124	:	:	PUNCT
gujaf-86	2	1	yazidkabirdabai@gmail.com	yazidkabirdabai@gmail.com	X
gujaf-86	2	2	halima	halima	PROPN
gujaf-86	2	3	shuaibu	shuaibu	NOUN
gujaf-86	2	4	distance	distance	NOUN
gujaf-86	2	5	learning	learning	NOUN
gujaf-86	2	6	centre	centre	NOUN
gujaf-86	2	7	ahmadu	ahmadu	PROPN
gujaf-86	2	8	bello	bello	PROPN
gujaf-86	2	9	university	university	NOUN
gujaf-86	2	10	,	,	PUNCT
gujaf-86	2	11	zaria	zaria	PROPN
gujaf-86	2	12	saasalimsuleiman@gmail.com	saasalimsuleiman@gmail.com	X
gujaf-86	3	1	abstract	abstract	ADV
gujaf-86	3	2	over	over	ADP
gujaf-86	3	3	the	the	DET
gujaf-86	3	4	years	year	NOUN
gujaf-86	3	5	,	,	PUNCT
gujaf-86	3	6	there	there	PRON
gujaf-86	3	7	has	have	AUX
gujaf-86	3	8	been	be	AUX
gujaf-86	3	9	an	an	DET
gujaf-86	3	10	emphasis	emphasis	NOUN
gujaf-86	3	11	not	not	PART
gujaf-86	3	12	only	only	ADV
gujaf-86	3	13	on	on	ADP
gujaf-86	3	14	the	the	DET
gujaf-86	3	15	presence	presence	NOUN
gujaf-86	3	16	of	of	ADP
gujaf-86	3	17	internal	internal	ADJ
gujaf-86	3	18	control	control	NOUN
gujaf-86	3	19	system	system	NOUN
gujaf-86	3	20	in	in	ADP
gujaf-86	3	21	the	the	DET
gujaf-86	3	22	banking	banking	NOUN
gujaf-86	3	23	sector	sector	NOUN
gujaf-86	3	24	but	but	CCONJ
gujaf-86	3	25	also	also	ADV
gujaf-86	3	26	the	the	DET
gujaf-86	3	27	efficiency	efficiency	NOUN
gujaf-86	3	28	of	of	ADP
gujaf-86	3	29	internal	internal	ADJ
gujaf-86	3	30	control	control	NOUN
gujaf-86	3	31	.	.	PUNCT
gujaf-86	4	1	there	there	PRON
gujaf-86	4	2	is	be	VERB
gujaf-86	4	3	possibility	possibility	NOUN
gujaf-86	4	4	for	for	SCONJ
gujaf-86	4	5	internal	internal	ADJ
gujaf-86	4	6	control	control	NOUN
gujaf-86	4	7	unit	unit	NOUN
gujaf-86	4	8	to	to	PART
gujaf-86	4	9	be	be	AUX
gujaf-86	4	10	present	present	ADJ
gujaf-86	4	11	but	but	CCONJ
gujaf-86	4	12	they	they	PRON
gujaf-86	4	13	are	be	AUX
gujaf-86	4	14	ineffective	ineffective	ADJ
gujaf-86	4	15	.	.	PUNCT
gujaf-86	5	1	this	this	DET
gujaf-86	5	2	study	study	NOUN
gujaf-86	5	3	was	be	AUX
gujaf-86	5	4	carried	carry	VERB
gujaf-86	5	5	out	out	ADP
gujaf-86	5	6	to	to	PART
gujaf-86	5	7	examine	examine	VERB
gujaf-86	5	8	internal	internal	ADJ
gujaf-86	5	9	control	control	NOUN
gujaf-86	5	10	system	system	NOUN
gujaf-86	5	11	effectiveness	effectiveness	NOUN
gujaf-86	5	12	and	and	CCONJ
gujaf-86	5	13	fraud	fraud	NOUN
gujaf-86	5	14	prevention	prevention	NOUN
gujaf-86	5	15	in	in	ADP
gujaf-86	5	16	deposit	deposit	NOUN
gujaf-86	5	17	money	money	NOUN
gujaf-86	5	18	banks	bank	NOUN
gujaf-86	5	19	in	in	ADP
gujaf-86	5	20	nigeria	nigeria	PROPN
gujaf-86	5	21	.	.	PUNCT
gujaf-86	6	1	the	the	DET
gujaf-86	6	2	study	study	NOUN
gujaf-86	6	3	adopts	adopt	VERB
gujaf-86	6	4	a	a	DET
gujaf-86	6	5	descriptive	descriptive	ADJ
gujaf-86	6	6	analysis	analysis	NOUN
gujaf-86	6	7	which	which	PRON
gujaf-86	6	8	helps	help	VERB
gujaf-86	6	9	in	in	ADP
gujaf-86	6	10	summarizing	summarize	VERB
gujaf-86	6	11	the	the	DET
gujaf-86	6	12	data	datum	NOUN
gujaf-86	6	13	.	.	PUNCT
gujaf-86	7	1	inferential	inferential	ADJ
gujaf-86	7	2	statistics	statistic	NOUN
gujaf-86	7	3	was	be	AUX
gujaf-86	7	4	used	use	VERB
gujaf-86	7	5	such	such	ADJ
gujaf-86	7	6	as	as	ADP
gujaf-86	7	7	the	the	DET
gujaf-86	7	8	multiple	multiple	ADJ
gujaf-86	7	9	regression	regression	NOUN
gujaf-86	7	10	analysis	analysis	NOUN
gujaf-86	7	11	to	to	PART
gujaf-86	7	12	explain	explain	VERB
gujaf-86	7	13	internal	internal	ADJ
gujaf-86	7	14	control	control	NOUN
gujaf-86	7	15	system	system	NOUN
gujaf-86	7	16	effectiveness	effectiveness	NOUN
gujaf-86	7	17	and	and	CCONJ
gujaf-86	7	18	fraud	fraud	NOUN
gujaf-86	7	19	prevention	prevention	NOUN
gujaf-86	7	20	.	.	PUNCT
gujaf-86	8	1	questionnaires	questionnaire	NOUN
gujaf-86	8	2	were	be	AUX
gujaf-86	8	3	administered	administer	VERB
gujaf-86	8	4	to	to	ADP
gujaf-86	8	5	nineteen	nineteen	NUM
gujaf-86	8	6	deposit	deposit	NOUN
gujaf-86	8	7	money	money	NOUN
gujaf-86	8	8	banks	bank	NOUN
gujaf-86	8	9	in	in	ADP
gujaf-86	8	10	nigeria	nigeria	PROPN
gujaf-86	8	11	and	and	CCONJ
gujaf-86	8	12	a	a	DET
gujaf-86	8	13	total	total	NOUN
gujaf-86	8	14	of	of	ADP
gujaf-86	8	15	40	40	NUM
gujaf-86	8	16	questions	question	NOUN
gujaf-86	8	17	were	be	AUX
gujaf-86	8	18	asked	ask	VERB
gujaf-86	8	19	and	and	CCONJ
gujaf-86	8	20	answered	answer	VERB
gujaf-86	8	21	accurately	accurately	ADV
gujaf-86	8	22	.	.	PUNCT
gujaf-86	9	1	cronbach	cronbach	VERB
gujaf-86	9	2	alpha	alpha	ADJ
gujaf-86	9	3	coefficient	coefficient	NOUN
gujaf-86	9	4	was	be	AUX
gujaf-86	9	5	used	use	VERB
gujaf-86	9	6	to	to	PART
gujaf-86	9	7	test	test	VERB
gujaf-86	9	8	the	the	DET
gujaf-86	9	9	reliability	reliability	NOUN
gujaf-86	9	10	of	of	ADP
gujaf-86	9	11	the	the	DET
gujaf-86	9	12	measurement	measurement	NOUN
gujaf-86	9	13	and	and	CCONJ
gujaf-86	9	14	as	as	ADP
gujaf-86	9	15	such	such	ADJ
gujaf-86	9	16	are	be	AUX
gujaf-86	9	17	reliable	reliable	ADJ
gujaf-86	9	18	because	because	SCONJ
gujaf-86	9	19	the	the	DET
gujaf-86	9	20	entire	entire	ADJ
gujaf-86	9	21	alpha	alpha	NOUN
gujaf-86	9	22	coefficients	coefficient	NOUN
gujaf-86	9	23	are	be	AUX
gujaf-86	9	24	greater	great	ADJ
gujaf-86	9	25	than	than	ADP
gujaf-86	9	26	0.6	0.6	NUM
gujaf-86	9	27	.	.	PUNCT
gujaf-86	10	1	the	the	DET
gujaf-86	10	2	findings	finding	NOUN
gujaf-86	10	3	of	of	ADP
gujaf-86	10	4	the	the	DET
gujaf-86	10	5	study	study	NOUN
gujaf-86	10	6	show	show	VERB
gujaf-86	10	7	that	that	SCONJ
gujaf-86	10	8	there	there	PRON
gujaf-86	10	9	is	be	VERB
gujaf-86	10	10	a	a	DET
gujaf-86	10	11	positive	positive	ADJ
gujaf-86	10	12	and	and	CCONJ
gujaf-86	10	13	significant	significant	ADJ
gujaf-86	10	14	relationship	relationship	NOUN
gujaf-86	10	15	between	between	ADP
gujaf-86	10	16	control	control	NOUN
gujaf-86	10	17	environment	environment	NOUN
gujaf-86	10	18	and	and	CCONJ
gujaf-86	10	19	fraud	fraud	NOUN
gujaf-86	10	20	prevention	prevention	NOUN
gujaf-86	10	21	mechanism	mechanism	NOUN
gujaf-86	10	22	the	the	DET
gujaf-86	10	23	overall	overall	ADJ
gujaf-86	10	24	result	result	NOUN
gujaf-86	10	25	showed	show	VERB
gujaf-86	10	26	that	that	SCONJ
gujaf-86	10	27	control	control	NOUN
gujaf-86	10	28	environment	environment	NOUN
gujaf-86	10	29	(	(	PUNCT
gujaf-86	10	30	ce	ce	PROPN
gujaf-86	10	31	)	)	PUNCT
gujaf-86	10	32	,	,	PUNCT
gujaf-86	10	33	risk	risk	NOUN
gujaf-86	10	34	assessment	assessment	NOUN
gujaf-86	10	35	(	(	PUNCT
gujaf-86	10	36	ra	ra	NOUN
gujaf-86	10	37	)	)	PUNCT
gujaf-86	10	38	,	,	PUNCT
gujaf-86	10	39	information	information	NOUN
gujaf-86	10	40	and	and	CCONJ
gujaf-86	10	41	communication	communication	NOUN
gujaf-86	10	42	(	(	PUNCT
gujaf-86	10	43	ic	ic	NUM
gujaf-86	10	44	)	)	PUNCT
gujaf-86	10	45	and	and	CCONJ
gujaf-86	10	46	monitoring	monitoring	NOUN
gujaf-86	10	47	(	(	PUNCT
gujaf-86	10	48	mo	mo	PROPN
gujaf-86	10	49	)	)	PUNCT
gujaf-86	10	50	have	have	VERB
gujaf-86	10	51	a	a	DET
gujaf-86	10	52	positive	positive	ADJ
gujaf-86	10	53	and	and	CCONJ
gujaf-86	10	54	significant	significant	ADJ
gujaf-86	10	55	impact	impact	NOUN
gujaf-86	10	56	on	on	ADP
gujaf-86	10	57	fraud	fraud	NOUN
gujaf-86	10	58	prevention	prevention	NOUN
gujaf-86	10	59	,	,	PUNCT
gujaf-86	10	60	whereas	whereas	SCONJ
gujaf-86	10	61	control	control	NOUN
gujaf-86	10	62	activities	activity	NOUN
gujaf-86	10	63	have	have	VERB
gujaf-86	10	64	a	a	DET
gujaf-86	10	65	positive	positive	ADJ
gujaf-86	10	66	but	but	CCONJ
gujaf-86	10	67	insignificant	insignificant	ADJ
gujaf-86	10	68	effect	effect	NOUN
gujaf-86	10	69	on	on	ADP
gujaf-86	10	70	fraud	fraud	NOUN
gujaf-86	10	71	prevention	prevention	NOUN
gujaf-86	10	72	.	.	PUNCT
gujaf-86	11	1	based	base	VERB
gujaf-86	11	2	on	on	ADP
gujaf-86	11	3	the	the	DET
gujaf-86	11	4	findings	finding	NOUN
gujaf-86	11	5	,	,	PUNCT
gujaf-86	11	6	the	the	DET
gujaf-86	11	7	study	study	NOUN
gujaf-86	11	8	recommends	recommend	VERB
gujaf-86	11	9	that	that	SCONJ
gujaf-86	11	10	organizations	organization	NOUN
gujaf-86	11	11	’	'	PUNCT
gujaf-86	11	12	management	management	NOUN
gujaf-86	11	13	and	and	CCONJ
gujaf-86	11	14	those	those	PRON
gujaf-86	11	15	saddled	saddle	VERB
gujaf-86	11	16	with	with	ADP
gujaf-86	11	17	the	the	DET
gujaf-86	11	18	responsibility	responsibility	NOUN
gujaf-86	11	19	of	of	ADP
gujaf-86	11	20	governance	governance	NOUN
gujaf-86	11	21	of	of	ADP
gujaf-86	11	22	companies	company	NOUN
gujaf-86	11	23	should	should	AUX
gujaf-86	11	24	always	always	ADV
gujaf-86	11	25	be	be	AUX
gujaf-86	11	26	alert	alert	ADJ
gujaf-86	11	27	to	to	ADP
gujaf-86	11	28	all	all	DET
gujaf-86	11	29	possible	possible	ADJ
gujaf-86	11	30	circumstances	circumstance	NOUN
gujaf-86	11	31	(	(	PUNCT
gujaf-86	11	32	business	business	NOUN
gujaf-86	11	33	risks	risk	NOUN
gujaf-86	11	34	)	)	PUNCT
gujaf-86	11	35	that	that	PRON
gujaf-86	11	36	may	may	AUX
gujaf-86	11	37	threaten	threaten	VERB
gujaf-86	11	38	the	the	DET
gujaf-86	11	39	banks	bank	NOUN
gujaf-86	11	40	’	'	PUNCT
gujaf-86	11	41	ability	ability	NOUN
gujaf-86	11	42	in	in	ADP
gujaf-86	11	43	achieving	achieve	VERB
gujaf-86	11	44	its	its	PRON
gujaf-86	11	45	set	set	ADJ
gujaf-86	11	46	objectives	objective	NOUN
gujaf-86	11	47	.	.	PUNCT
gujaf-86	12	1	management	management	NOUN
gujaf-86	12	2	can	can	AUX
gujaf-86	12	3	achieve	achieve	VERB
gujaf-86	12	4	this	this	PRON
gujaf-86	12	5	through	through	ADP
gujaf-86	12	6	regular	regular	ADJ
gujaf-86	12	7	assessment	assessment	NOUN
gujaf-86	12	8	of	of	ADP
gujaf-86	12	9	the	the	DET
gujaf-86	12	10	operating	operating	NOUN
gujaf-86	12	11	environment	environment	NOUN
gujaf-86	12	12	of	of	ADP
gujaf-86	12	13	the	the	DET
gujaf-86	12	14	organization	organization	NOUN
gujaf-86	12	15	to	to	PART
gujaf-86	12	16	identify	identify	VERB
gujaf-86	12	17	threats	threat	NOUN
gujaf-86	12	18	arising	arise	VERB
gujaf-86	12	19	from	from	ADP
gujaf-86	12	20	competition	competition	NOUN
gujaf-86	12	21	,	,	PUNCT
gujaf-86	12	22	legislation	legislation	NOUN
gujaf-86	12	23	,	,	PUNCT
gujaf-86	12	24	technological	technological	ADJ
gujaf-86	12	25	changes	change	NOUN
gujaf-86	12	26	,	,	PUNCT
gujaf-86	12	27	etc	etc	X
gujaf-86	12	28	.	.	X
gujaf-86	13	1	the	the	DET
gujaf-86	13	2	banking	banking	NOUN
gujaf-86	13	3	sectors	sector	NOUN
gujaf-86	13	4	should	should	AUX
gujaf-86	13	5	carryout	carryout	VERB
gujaf-86	13	6	regular	regular	ADJ
gujaf-86	13	7	reviews	review	NOUN
gujaf-86	13	8	of	of	ADP
gujaf-86	13	9	their	their	PRON
gujaf-86	13	10	control	control	NOUN
gujaf-86	13	11	system	system	NOUN
gujaf-86	13	12	.	.	PUNCT
gujaf-86	14	1	this	this	PRON
gujaf-86	14	2	can	can	AUX
gujaf-86	14	3	be	be	AUX
gujaf-86	14	4	done	do	VERB
gujaf-86	14	5	at	at	ADP
gujaf-86	14	6	least	least	ADJ
gujaf-86	14	7	semi	semi	ADJ
gujaf-86	14	8	-	-	ADV
gujaf-86	14	9	annually	annually	ADV
gujaf-86	14	10	.	.	PUNCT
gujaf-86	15	1	the	the	DET
gujaf-86	15	2	management	management	NOUN
gujaf-86	15	3	should	should	AUX
gujaf-86	15	4	ensure	ensure	VERB
gujaf-86	15	5	it	it	PRON
gujaf-86	15	6	receives	receive	VERB
gujaf-86	15	7	timely	timely	ADJ
gujaf-86	15	8	,	,	PUNCT
gujaf-86	15	9	relevant	relevant	ADJ
gujaf-86	15	10	,	,	PUNCT
gujaf-86	15	11	and	and	CCONJ
gujaf-86	15	12	reliable	reliable	ADJ
gujaf-86	15	13	reports	report	NOUN
gujaf-86	15	14	for	for	ADP
gujaf-86	15	15	decision	decision	NOUN
gujaf-86	15	16	-	-	PUNCT
gujaf-86	15	17	making	making	NOUN
gujaf-86	15	18	.	.	PUNCT
gujaf-86	16	1	keywords	keyword	NOUN
gujaf-86	16	2	:	:	PUNCT
gujaf-86	16	3	control	control	NOUN
gujaf-86	16	4	environment	environment	NOUN
gujaf-86	16	5	,	,	PUNCT
gujaf-86	16	6	risk	risk	NOUN
gujaf-86	16	7	assessment	assessment	NOUN
gujaf-86	16	8	,	,	PUNCT
gujaf-86	16	9	control	control	NOUN
gujaf-86	16	10	activities	activity	NOUN
gujaf-86	16	11	,	,	PUNCT
gujaf-86	16	12	fraud	fraud	NOUN
gujaf-86	16	13	prevention	prevention	NOUN
gujaf-86	16	14	mailto:tnyor@nda.edu.ng	mailto:tnyor@nda.edu.ng	NOUN
gujaf-86	16	15	mailto:nmaahmed64@gmail.com	mailto:nmaahmed64@gmail.com	PROPN
gujaf-86	16	16	mailto:yazidkabirdabai@gmail.com	mailto:yazidkabirdabai@gmail.com	X
gujaf-86	16	17	3	3	NUM
gujaf-86	16	18	1	1	NUM
gujaf-86	16	19	.	.	PUNCT
gujaf-86	17	1	introduction	introduction	NOUN
gujaf-86	17	2	the	the	DET
gujaf-86	17	3	banking	banking	NOUN
gujaf-86	17	4	industry	industry	NOUN
gujaf-86	17	5	has	have	AUX
gujaf-86	17	6	witness	witnes	VERB
gujaf-86	17	7	significant	significant	ADJ
gujaf-86	17	8	changes	change	NOUN
gujaf-86	17	9	in	in	ADP
gujaf-86	17	10	its	its	PRON
gujaf-86	17	11	various	various	ADJ
gujaf-86	17	12	ways	way	NOUN
gujaf-86	17	13	of	of	ADP
gujaf-86	17	14	operations	operation	NOUN
gujaf-86	17	15	over	over	ADP
gujaf-86	17	16	the	the	DET
gujaf-86	17	17	years	year	NOUN
gujaf-86	17	18	.	.	PUNCT
gujaf-86	18	1	the	the	DET
gujaf-86	18	2	operations	operation	NOUN
gujaf-86	18	3	and	and	CCONJ
gujaf-86	18	4	activities	activity	NOUN
gujaf-86	18	5	in	in	ADP
gujaf-86	18	6	the	the	DET
gujaf-86	18	7	banking	banking	NOUN
gujaf-86	18	8	institutions	institution	NOUN
gujaf-86	18	9	are	be	AUX
gujaf-86	18	10	becoming	become	VERB
gujaf-86	18	11	complex	complex	ADJ
gujaf-86	18	12	over	over	ADP
gujaf-86	18	13	time	time	NOUN
gujaf-86	18	14	,	,	PUNCT
gujaf-86	18	15	worldwide	worldwide	ADV
gujaf-86	18	16	in	in	ADP
gujaf-86	18	17	outlook	outlook	NOUN
gujaf-86	18	18	and	and	CCONJ
gujaf-86	18	19	mechanically	mechanically	ADV
gujaf-86	18	20	determined	determine	VERB
gujaf-86	18	21	.	.	PUNCT
gujaf-86	19	1	many	many	ADJ
gujaf-86	19	2	banks	bank	NOUN
gujaf-86	19	3	have	have	AUX
gujaf-86	19	4	put	put	VERB
gujaf-86	19	5	in	in	ADP
gujaf-86	19	6	place	place	NOUN
gujaf-86	19	7	control	control	NOUN
gujaf-86	19	8	policies	policy	NOUN
gujaf-86	19	9	restriction	restriction	NOUN
gujaf-86	19	10	to	to	PART
gujaf-86	19	11	aid	aid	VERB
gujaf-86	19	12	the	the	DET
gujaf-86	19	13	smooth	smooth	ADJ
gujaf-86	19	14	flow	flow	NOUN
gujaf-86	19	15	of	of	ADP
gujaf-86	19	16	operations	operation	NOUN
gujaf-86	19	17	.	.	PUNCT
gujaf-86	20	1	the	the	DET
gujaf-86	20	2	major	major	ADJ
gujaf-86	20	3	purpose	purpose	NOUN
gujaf-86	20	4	of	of	ADP
gujaf-86	20	5	control	control	NOUN
gujaf-86	20	6	is	be	AUX
gujaf-86	20	7	to	to	PART
gujaf-86	20	8	detect	detect	VERB
gujaf-86	20	9	the	the	DET
gujaf-86	20	10	point	point	NOUN
gujaf-86	20	11	of	of	ADP
gujaf-86	20	12	failures	failure	NOUN
gujaf-86	20	13	and	and	CCONJ
gujaf-86	20	14	to	to	PART
gujaf-86	20	15	raise	raise	VERB
gujaf-86	20	16	concern	concern	NOUN
gujaf-86	20	17	over	over	ADP
gujaf-86	20	18	errors	error	NOUN
gujaf-86	20	19	,	,	PUNCT
gujaf-86	20	20	in	in	ADP
gujaf-86	20	21	order	order	NOUN
gujaf-86	20	22	to	to	PART
gujaf-86	20	23	curb	curb	VERB
gujaf-86	20	24	their	their	PRON
gujaf-86	20	25	re	re	NOUN
gujaf-86	20	26	-	-	NOUN
gujaf-86	20	27	emergence	emergence	NOUN
gujaf-86	20	28	.	.	PUNCT
gujaf-86	21	1	in	in	ADP
gujaf-86	21	2	line	line	NOUN
gujaf-86	21	3	with	with	ADP
gujaf-86	21	4	this	this	PRON
gujaf-86	21	5	,	,	PUNCT
gujaf-86	21	6	the	the	DET
gujaf-86	21	7	bank	bank	NOUN
gujaf-86	21	8	of	of	ADP
gujaf-86	21	9	international	international	ADJ
gujaf-86	21	10	settlement	settlement	NOUN
gujaf-86	21	11	(	(	PUNCT
gujaf-86	21	12	basel	basel	PROPN
gujaf-86	21	13	committee	committee	PROPN
gujaf-86	21	14	)	)	PUNCT
gujaf-86	21	15	on	on	ADP
gujaf-86	21	16	banking	banking	NOUN
gujaf-86	21	17	supervision	supervision	NOUN
gujaf-86	21	18	in	in	ADP
gujaf-86	21	19	1998	1998	NUM
gujaf-86	21	20	,	,	PUNCT
gujaf-86	21	21	structured	structure	VERB
gujaf-86	21	22	some	some	DET
gujaf-86	21	23	framework	framework	NOUN
gujaf-86	21	24	principles	principle	NOUN
gujaf-86	21	25	for	for	ADP
gujaf-86	21	26	the	the	DET
gujaf-86	21	27	supervision	supervision	NOUN
gujaf-86	21	28	of	of	ADP
gujaf-86	21	29	effective	effective	ADJ
gujaf-86	21	30	internal	internal	ADJ
gujaf-86	21	31	control	control	NOUN
gujaf-86	21	32	systems	system	NOUN
gujaf-86	21	33	in	in	ADP
gujaf-86	21	34	the	the	DET
gujaf-86	21	35	financial	financial	ADJ
gujaf-86	21	36	institutions	institution	NOUN
gujaf-86	21	37	.	.	PUNCT
gujaf-86	22	1	therefore	therefore	ADV
gujaf-86	22	2	,	,	PUNCT
gujaf-86	22	3	internal	internal	ADJ
gujaf-86	22	4	control	control	NOUN
gujaf-86	22	5	(	(	PUNCT
gujaf-86	22	6	ic	ic	NUM
gujaf-86	22	7	)	)	PUNCT
gujaf-86	22	8	is	be	AUX
gujaf-86	22	9	a	a	DET
gujaf-86	22	10	well	well	ADV
gujaf-86	22	11	-	-	PUNCT
gujaf-86	22	12	structured	structure	VERB
gujaf-86	22	13	system	system	NOUN
gujaf-86	22	14	within	within	ADP
gujaf-86	22	15	an	an	DET
gujaf-86	22	16	organizational	organizational	ADJ
gujaf-86	22	17	structure	structure	NOUN
gujaf-86	22	18	whose	whose	DET
gujaf-86	22	19	aim	aim	NOUN
gujaf-86	22	20	is	be	AUX
gujaf-86	22	21	to	to	PART
gujaf-86	22	22	increase	increase	VERB
gujaf-86	22	23	effectiveness	effectiveness	NOUN
gujaf-86	22	24	and	and	CCONJ
gujaf-86	22	25	efficiency	efficiency	NOUN
gujaf-86	22	26	of	of	ADP
gujaf-86	22	27	activities	activity	NOUN
gujaf-86	22	28	.	.	PUNCT
gujaf-86	23	1	the	the	DET
gujaf-86	23	2	ic	ic	PROPN
gujaf-86	23	3	system	system	NOUN
gujaf-86	23	4	also	also	ADV
gujaf-86	23	5	ensures	ensure	VERB
gujaf-86	23	6	that	that	SCONJ
gujaf-86	23	7	operations	operation	NOUN
gujaf-86	23	8	are	be	AUX
gujaf-86	23	9	carried	carry	VERB
gujaf-86	23	10	out	out	ADP
gujaf-86	23	11	in	in	ADP
gujaf-86	23	12	compliance	compliance	NOUN
gujaf-86	23	13	with	with	ADP
gujaf-86	23	14	laws	law	NOUN
gujaf-86	23	15	and	and	CCONJ
gujaf-86	23	16	regulations	regulation	NOUN
gujaf-86	23	17	to	to	PART
gujaf-86	23	18	improve	improve	VERB
gujaf-86	23	19	the	the	DET
gujaf-86	23	20	financial	financial	ADJ
gujaf-86	23	21	reporting	reporting	NOUN
gujaf-86	23	22	reliability	reliability	NOUN
gujaf-86	23	23	.	.	PUNCT
gujaf-86	24	1	the	the	DET
gujaf-86	24	2	ic	ic	PROPN
gujaf-86	24	3	system	system	NOUN
gujaf-86	24	4	is	be	AUX
gujaf-86	24	5	necessary	necessary	ADJ
gujaf-86	24	6	for	for	SCONJ
gujaf-86	24	7	the	the	DET
gujaf-86	24	8	banking	banking	NOUN
gujaf-86	24	9	sectors	sector	NOUN
gujaf-86	24	10	to	to	PART
gujaf-86	24	11	attain	attain	VERB
gujaf-86	24	12	its	its	PRON
gujaf-86	24	13	overall	overall	ADJ
gujaf-86	24	14	objectives	objective	NOUN
gujaf-86	24	15	.	.	PUNCT
gujaf-86	25	1	the	the	DET
gujaf-86	25	2	system	system	NOUN
gujaf-86	25	3	allows	allow	VERB
gujaf-86	25	4	the	the	DET
gujaf-86	25	5	banking	banking	NOUN
gujaf-86	25	6	institutions	institution	NOUN
gujaf-86	25	7	to	to	PART
gujaf-86	25	8	foresee	foresee	VERB
gujaf-86	25	9	future	future	ADJ
gujaf-86	25	10	problems	problem	NOUN
gujaf-86	25	11	that	that	PRON
gujaf-86	25	12	could	could	AUX
gujaf-86	25	13	result	result	VERB
gujaf-86	25	14	in	in	ADP
gujaf-86	25	15	financial	financial	ADJ
gujaf-86	25	16	losses	loss	NOUN
gujaf-86	25	17	and	and	CCONJ
gujaf-86	25	18	,	,	PUNCT
gujaf-86	25	19	as	as	ADP
gujaf-86	25	20	a	a	DET
gujaf-86	25	21	result	result	NOUN
gujaf-86	25	22	establish	establish	VERB
gujaf-86	25	23	preventive	preventive	ADJ
gujaf-86	25	24	measures	measure	NOUN
gujaf-86	25	25	to	to	PART
gujaf-86	25	26	limit	limit	VERB
gujaf-86	25	27	any	any	DET
gujaf-86	25	28	future	future	ADJ
gujaf-86	25	29	losses	loss	NOUN
gujaf-86	25	30	.	.	PUNCT
gujaf-86	26	1	fraud	fraud	NOUN
gujaf-86	26	2	which	which	PRON
gujaf-86	26	3	includes	include	VERB
gujaf-86	26	4	the	the	DET
gujaf-86	26	5	use	use	NOUN
gujaf-86	26	6	of	of	ADP
gujaf-86	26	7	deception	deception	NOUN
gujaf-86	26	8	and	and	CCONJ
gujaf-86	26	9	tricks	trick	NOUN
gujaf-86	26	10	to	to	PART
gujaf-86	26	11	misrepresent	misrepresent	VERB
gujaf-86	26	12	the	the	DET
gujaf-86	26	13	facts	fact	NOUN
gujaf-86	26	14	in	in	ADP
gujaf-86	26	15	order	order	NOUN
gujaf-86	26	16	to	to	PART
gujaf-86	26	17	rob	rob	VERB
gujaf-86	26	18	others	other	NOUN
gujaf-86	26	19	of	of	ADP
gujaf-86	26	20	anything	anything	PRON
gujaf-86	26	21	that	that	PRON
gujaf-86	26	22	is	be	AUX
gujaf-86	26	23	rightly	rightly	ADV
gujaf-86	26	24	theirs	theirs	PRON
gujaf-86	26	25	,	,	PUNCT
gujaf-86	26	26	has	have	AUX
gujaf-86	26	27	become	become	VERB
gujaf-86	26	28	increasingly	increasingly	ADV
gujaf-86	26	29	complex	complex	ADJ
gujaf-86	26	30	,	,	PUNCT
gujaf-86	26	31	placing	place	VERB
gujaf-86	26	32	every	every	DET
gujaf-86	26	33	organisation	organisation	NOUN
gujaf-86	26	34	at	at	ADP
gujaf-86	26	35	risk	risk	NOUN
gujaf-86	26	36	(	(	PUNCT
gujaf-86	26	37	law	law	NOUN
gujaf-86	26	38	,	,	PUNCT
gujaf-86	26	39	2011	2011	NUM
gujaf-86	26	40	)	)	PUNCT
gujaf-86	26	41	.	.	PUNCT
gujaf-86	27	1	fraud	fraud	NOUN
gujaf-86	27	2	is	be	AUX
gujaf-86	27	3	any	any	DET
gujaf-86	27	4	behavioural	behavioural	ADJ
gujaf-86	27	5	act	act	NOUN
gujaf-86	27	6	exhibited	exhibit	VERB
gujaf-86	27	7	by	by	ADP
gujaf-86	27	8	an	an	DET
gujaf-86	27	9	individual	individual	NOUN
gujaf-86	27	10	with	with	ADP
gujaf-86	27	11	the	the	DET
gujaf-86	27	12	intention	intention	NOUN
gujaf-86	27	13	to	to	PART
gujaf-86	27	14	gain	gain	VERB
gujaf-86	27	15	an	an	DET
gujaf-86	27	16	unfair	unfair	ADJ
gujaf-86	27	17	advantage	advantage	NOUN
gujaf-86	27	18	over	over	ADP
gujaf-86	27	19	an	an	DET
gujaf-86	27	20	individual	individual	NOUN
gujaf-86	27	21	.	.	PUNCT
gujaf-86	28	1	as	as	ADP
gujaf-86	28	2	a	a	DET
gujaf-86	28	3	result	result	NOUN
gujaf-86	28	4	of	of	ADP
gujaf-86	28	5	this	this	PRON
gujaf-86	28	6	,	,	PUNCT
gujaf-86	28	7	many	many	ADJ
gujaf-86	28	8	businesses	business	NOUN
gujaf-86	28	9	and	and	CCONJ
gujaf-86	28	10	related	related	ADJ
gujaf-86	28	11	entities	entity	NOUN
gujaf-86	28	12	are	be	AUX
gujaf-86	28	13	now	now	ADV
gujaf-86	28	14	moving	move	VERB
gujaf-86	28	15	towards	towards	ADP
gujaf-86	28	16	continuous	continuous	ADJ
gujaf-86	28	17	audit	audit	NOUN
gujaf-86	28	18	modules	module	NOUN
gujaf-86	28	19	which	which	PRON
gujaf-86	28	20	have	have	AUX
gujaf-86	28	21	been	be	AUX
gujaf-86	28	22	implemented	implement	VERB
gujaf-86	28	23	to	to	PART
gujaf-86	28	24	create	create	VERB
gujaf-86	28	25	a	a	DET
gujaf-86	28	26	more	more	ADV
gujaf-86	28	27	automated	automate	VERB
gujaf-86	28	28	control	control	NOUN
gujaf-86	28	29	environment	environment	NOUN
gujaf-86	28	30	(	(	PUNCT
gujaf-86	28	31	malescu	malescu	PROPN
gujaf-86	28	32	&	&	CCONJ
gujaf-86	28	33	sutton	sutton	PROPN
gujaf-86	28	34	,	,	PUNCT
gujaf-86	28	35	2015	2015	NUM
gujaf-86	28	36	)	)	PUNCT
gujaf-86	28	37	.	.	PUNCT
gujaf-86	29	1	fraud	fraud	NOUN
gujaf-86	29	2	prevention	prevention	NOUN
gujaf-86	29	3	activities	activity	NOUN
gujaf-86	29	4	occur	occur	VERB
gujaf-86	29	5	when	when	SCONJ
gujaf-86	29	6	deterrence	deterrence	NOUN
gujaf-86	29	7	fails	fail	VERB
gujaf-86	29	8	but	but	CCONJ
gujaf-86	29	9	before	before	SCONJ
gujaf-86	29	10	the	the	DET
gujaf-86	29	11	fraud	fraud	NOUN
gujaf-86	29	12	is	be	AUX
gujaf-86	29	13	detected	detect	VERB
gujaf-86	29	14	(	(	PUNCT
gujaf-86	29	15	wilks	wilks	PROPN
gujaf-86	29	16	&	&	CCONJ
gujaf-86	29	17	zimbelman	zimbelman	PROPN
gujaf-86	29	18	,	,	PUNCT
gujaf-86	29	19	2004	2004	NUM
gujaf-86	29	20	)	)	PUNCT
gujaf-86	29	21	.	.	PUNCT
gujaf-86	30	1	in	in	ADP
gujaf-86	30	2	fact	fact	NOUN
gujaf-86	30	3	,	,	PUNCT
gujaf-86	30	4	new	new	ADJ
gujaf-86	30	5	methods	method	NOUN
gujaf-86	30	6	of	of	ADP
gujaf-86	30	7	performing	perform	VERB
gujaf-86	30	8	fraudulent	fraudulent	ADJ
gujaf-86	30	9	activities	activity	NOUN
gujaf-86	30	10	have	have	AUX
gujaf-86	30	11	emerged	emerge	VERB
gujaf-86	30	12	and	and	CCONJ
gujaf-86	30	13	areas	area	NOUN
gujaf-86	30	14	that	that	PRON
gujaf-86	30	15	regulators	regulator	NOUN
gujaf-86	30	16	and	and	CCONJ
gujaf-86	30	17	public	public	NOUN
gujaf-86	30	18	do	do	AUX
gujaf-86	30	19	n't	not	PART
gujaf-86	30	20	consider	consider	VERB
gujaf-86	30	21	irrelevant	irrelevant	ADJ
gujaf-86	30	22	or	or	CCONJ
gujaf-86	30	23	fraudulent	fraudulent	ADJ
gujaf-86	30	24	are	be	AUX
gujaf-86	30	25	evolving	evolve	VERB
gujaf-86	30	26	.	.	PUNCT
gujaf-86	31	1	the	the	DET
gujaf-86	31	2	regularity	regularity	NOUN
gujaf-86	31	3	of	of	ADP
gujaf-86	31	4	fraud	fraud	NOUN
gujaf-86	31	5	and	and	CCONJ
gujaf-86	31	6	misappropriation	misappropriation	NOUN
gujaf-86	31	7	of	of	ADP
gujaf-86	31	8	funds	fund	NOUN
gujaf-86	31	9	in	in	ADP
gujaf-86	31	10	banking	banking	NOUN
gujaf-86	31	11	organization	organization	NOUN
gujaf-86	31	12	is	be	AUX
gujaf-86	31	13	creating	create	VERB
gujaf-86	31	14	fear	fear	NOUN
gujaf-86	31	15	,	,	PUNCT
gujaf-86	31	16	anxiety	anxiety	NOUN
gujaf-86	31	17	,	,	PUNCT
gujaf-86	31	18	and	and	CCONJ
gujaf-86	31	19	also	also	ADV
gujaf-86	31	20	resulted	result	VERB
gujaf-86	31	21	in	in	ADP
gujaf-86	31	22	customer	customer	NOUN
gujaf-86	31	23	or	or	CCONJ
gujaf-86	31	24	investor	investor	NOUN
gujaf-86	31	25	/	/	SYM
gujaf-86	31	26	shareholders	shareholder	NOUN
gujaf-86	31	27	loss	loss	NOUN
gujaf-86	31	28	of	of	ADP
gujaf-86	31	29	confidence	confidence	NOUN
gujaf-86	31	30	.	.	PUNCT
gujaf-86	32	1	the	the	DET
gujaf-86	32	2	nigeria	nigeria	PROPN
gujaf-86	32	3	deposit	deposit	PROPN
gujaf-86	32	4	insurance	insurance	NOUN
gujaf-86	32	5	corporation	corporation	NOUN
gujaf-86	32	6	(	(	PUNCT
gujaf-86	32	7	ndic	ndic	ADJ
gujaf-86	32	8	,	,	PUNCT
gujaf-86	32	9	2018	2018	NUM
gujaf-86	32	10	)	)	PUNCT
gujaf-86	32	11	report	report	NOUN
gujaf-86	32	12	’s	’s	PART
gujaf-86	32	13	pattern	pattern	NOUN
gujaf-86	32	14	analysis	analysis	NOUN
gujaf-86	32	15	of	of	ADP
gujaf-86	32	16	fraud	fraud	NOUN
gujaf-86	32	17	in	in	ADP
gujaf-86	32	18	the	the	DET
gujaf-86	32	19	banking	banking	NOUN
gujaf-86	32	20	institution	institution	NOUN
gujaf-86	32	21	which	which	PRON
gujaf-86	32	22	shows	show	VERB
gujaf-86	32	23	that	that	SCONJ
gujaf-86	32	24	fraudulent	fraudulent	ADJ
gujaf-86	32	25	activities	activity	NOUN
gujaf-86	32	26	in	in	ADP
gujaf-86	32	27	the	the	DET
gujaf-86	32	28	country	country	NOUN
gujaf-86	32	29	's	's	PART
gujaf-86	32	30	banking	banking	NOUN
gujaf-86	32	31	sector	sector	NOUN
gujaf-86	32	32	are	be	AUX
gujaf-86	32	33	on	on	ADP
gujaf-86	32	34	the	the	DET
gujaf-86	32	35	rise	rise	NOUN
gujaf-86	32	36	and	and	CCONJ
gujaf-86	32	37	was	be	AUX
gujaf-86	32	38	estimated	estimate	VERB
gujaf-86	32	39	as	as	ADP
gujaf-86	32	40	n41.2	n41.2	NOUN
gujaf-86	32	41	billion	billion	NUM
gujaf-86	32	42	in	in	ADP
gujaf-86	32	43	2009	2009	NUM
gujaf-86	32	44	.	.	PUNCT
gujaf-86	33	1	in	in	ADP
gujaf-86	33	2	2010	2010	NUM
gujaf-86	33	3	,	,	PUNCT
gujaf-86	33	4	reported	report	VERB
gujaf-86	33	5	fraud	fraud	NOUN
gujaf-86	33	6	cases	case	NOUN
gujaf-86	33	7	stood	stand	VERB
gujaf-86	33	8	at	at	ADP
gujaf-86	33	9	1,532	1,532	NUM
gujaf-86	33	10	and	and	CCONJ
gujaf-86	33	11	also	also	ADV
gujaf-86	33	12	,	,	PUNCT
gujaf-86	33	13	banks	bank	NOUN
gujaf-86	33	14	reported	report	VERB
gujaf-86	33	15	n18.05billion	n18.05billion	NOUN
gujaf-86	33	16	fraud	fraud	NOUN
gujaf-86	33	17	in	in	ADP
gujaf-86	33	18	2011	2011	NUM
gujaf-86	33	19	.	.	PUNCT
gujaf-86	34	1	total	total	ADJ
gujaf-86	34	2	fraud	fraud	NOUN
gujaf-86	34	3	cases	case	NOUN
gujaf-86	34	4	reported	report	VERB
gujaf-86	34	5	stood	stand	VERB
gujaf-86	34	6	at	at	ADP
gujaf-86	34	7	3,380	3,380	NUM
gujaf-86	34	8	which	which	PRON
gujaf-86	34	9	amounted	amount	VERB
gujaf-86	34	10	to	to	ADP
gujaf-86	34	11	n21.79	n21.79	NOUN
gujaf-86	34	12	billion	billion	NUM
gujaf-86	34	13	in	in	ADP
gujaf-86	34	14	2012	2012	NUM
gujaf-86	34	15	.	.	PUNCT
gujaf-86	35	1	however	however	ADV
gujaf-86	35	2	,	,	PUNCT
gujaf-86	35	3	in	in	ADP
gujaf-86	35	4	2013	2013	NUM
gujaf-86	35	5	fraud	fraud	NOUN
gujaf-86	35	6	cases	case	NOUN
gujaf-86	35	7	decreased	decrease	VERB
gujaf-86	35	8	to	to	ADP
gujaf-86	35	9	n5.76	n5.76	PROPN
gujaf-86	35	10	billion	billion	NUM
gujaf-86	35	11	.	.	PUNCT
gujaf-86	36	1	amount	amount	NOUN
gujaf-86	36	2	involved	involve	VERB
gujaf-86	36	3	decreased	decrease	VERB
gujaf-86	36	4	significantly	significantly	ADV
gujaf-86	36	5	from	from	ADP
gujaf-86	36	6	n25.608	n25.608	NOUN
gujaf-86	36	7	billion	billion	NUM
gujaf-86	36	8	in	in	ADP
gujaf-86	36	9	2014	2014	NUM
gujaf-86	36	10	to	to	ADP
gujaf-86	36	11	n18.021	n18.021	NOUN
gujaf-86	36	12	billion	billion	NUM
gujaf-86	36	13	in	in	ADP
gujaf-86	36	14	2015	2015	NUM
gujaf-86	36	15	.	.	PUNCT
gujaf-86	37	1	the	the	DET
gujaf-86	37	2	ndic	ndic	PROPN
gujaf-86	37	3	accused	accuse	VERB
gujaf-86	37	4	the	the	DET
gujaf-86	37	5	banking	banking	NOUN
gujaf-86	37	6	sectors	sector	NOUN
gujaf-86	37	7	of	of	ADP
gujaf-86	37	8	failing	fail	VERB
gujaf-86	37	9	to	to	PART
gujaf-86	37	10	file	file	VERB
gujaf-86	37	11	returns	return	NOUN
gujaf-86	37	12	reporting	report	VERB
gujaf-86	37	13	their	their	PRON
gujaf-86	37	14	officials	official	NOUN
gujaf-86	37	15	engaged	engage	VERB
gujaf-86	37	16	in	in	ADP
gujaf-86	37	17	fraudulent	fraudulent	ADJ
gujaf-86	37	18	practices	practice	NOUN
gujaf-86	37	19	to	to	ADP
gujaf-86	37	20	regulatory	regulatory	ADJ
gujaf-86	37	21	authorities	authority	NOUN
gujaf-86	37	22	in	in	ADP
gujaf-86	37	23	2017	2017	NUM
gujaf-86	37	24	citing	cite	VERB
gujaf-86	37	25	a	a	DET
gujaf-86	37	26	total	total	NOUN
gujaf-86	37	27	of	of	ADP
gujaf-86	37	28	37,817	37,817	NUM
gujaf-86	37	29	fraud	fraud	NOUN
gujaf-86	37	30	cases	case	NOUN
gujaf-86	37	31	registered	register	VERB
gujaf-86	37	32	in	in	ADP
gujaf-86	37	33	2018	2018	NUM
gujaf-86	37	34	,	,	PUNCT
gujaf-86	37	35	compared	compare	VERB
gujaf-86	37	36	to	to	ADP
gujaf-86	37	37	26,182	26,182	NUM
gujaf-86	37	38	in	in	ADP
gujaf-86	37	39	2017	2017	NUM
gujaf-86	37	40	.	.	PUNCT
gujaf-86	38	1	some	some	DET
gujaf-86	38	2	staffs	staff	NOUN
gujaf-86	38	3	were	be	AUX
gujaf-86	38	4	involved	involve	VERB
gujaf-86	38	5	in	in	ADP
gujaf-86	38	6	some	some	PRON
gujaf-86	38	7	of	of	ADP
gujaf-86	38	8	the	the	DET
gujaf-86	38	9	fraud	fraud	NOUN
gujaf-86	38	10	and	and	CCONJ
gujaf-86	38	11	forgery	forgery	NOUN
gujaf-86	38	12	cases	case	NOUN
gujaf-86	38	13	,	,	PUNCT
gujaf-86	38	14	with	with	ADP
gujaf-86	38	15	a	a	DET
gujaf-86	38	16	total	total	NOUN
gujaf-86	38	17	of	of	ADP
gujaf-86	38	18	899	899	NUM
gujaf-86	38	19	staff	staff	NOUN
gujaf-86	38	20	involved	involve	VERB
gujaf-86	38	21	in	in	ADP
gujaf-86	38	22	fraud	fraud	NOUN
gujaf-86	38	23	and	and	CCONJ
gujaf-86	38	24	forgery	forgery	NOUN
gujaf-86	38	25	compared	compare	VERB
gujaf-86	38	26	to	to	ADP
gujaf-86	38	27	320	320	NUM
gujaf-86	38	28	in	in	ADP
gujaf-86	38	29	2017	2017	NUM
gujaf-86	38	30	.	.	PUNCT
gujaf-86	39	1	this	this	DET
gujaf-86	39	2	trend	trend	NOUN
gujaf-86	39	3	calls	call	VERB
gujaf-86	39	4	for	for	ADP
gujaf-86	39	5	concern	concern	NOUN
gujaf-86	39	6	and	and	CCONJ
gujaf-86	39	7	therefore	therefore	ADV
gujaf-86	39	8	,	,	PUNCT
gujaf-86	39	9	it	it	PRON
gujaf-86	39	10	is	be	AUX
gujaf-86	39	11	imperative	imperative	ADJ
gujaf-86	39	12	to	to	PART
gujaf-86	39	13	analyze	analyze	VERB
gujaf-86	39	14	the	the	DET
gujaf-86	39	15	internal	internal	ADJ
gujaf-86	39	16	control	control	NOUN
gujaf-86	39	17	system	system	NOUN
gujaf-86	39	18	effect	effect	NOUN
gujaf-86	39	19	on	on	ADP
gujaf-86	39	20	fraud	fraud	NOUN
gujaf-86	39	21	prevention	prevention	NOUN
gujaf-86	39	22	.	.	PUNCT
gujaf-86	40	1	various	various	ADJ
gujaf-86	40	2	studies	study	NOUN
gujaf-86	40	3	were	be	AUX
gujaf-86	40	4	conducted	conduct	VERB
gujaf-86	40	5	to	to	ADP
gujaf-86	40	6	investigation	investigation	NOUN
gujaf-86	40	7	on	on	ADP
gujaf-86	40	8	internal	internal	ADJ
gujaf-86	40	9	control	control	NOUN
gujaf-86	40	10	system	system	NOUN
gujaf-86	40	11	effectiveness	effectiveness	NOUN
gujaf-86	40	12	.	.	PUNCT
gujaf-86	41	1	some	some	DET
gujaf-86	41	2	studies	study	NOUN
gujaf-86	41	3	focus	focus	VERB
gujaf-86	41	4	on	on	ADP
gujaf-86	41	5	internal	internal	ADJ
gujaf-86	41	6	control	control	NOUN
gujaf-86	41	7	system	system	NOUN
gujaf-86	41	8	effectiveness	effectiveness	NOUN
gujaf-86	41	9	in	in	ADP
gujaf-86	41	10	uganda	uganda	PROPN
gujaf-86	41	11	,	,	PUNCT
gujaf-86	41	12	(	(	PUNCT
gujaf-86	41	13	amudo	amudo	NOUN
gujaf-86	41	14	&	&	CCONJ
gujaf-86	41	15	inanga	inanga	PROPN
gujaf-86	41	16	2009	2009	NUM
gujaf-86	41	17	)	)	PUNCT
gujaf-86	41	18	.	.	PUNCT
gujaf-86	42	1	furthermore	furthermore	ADV
gujaf-86	42	2	,	,	PUNCT
gujaf-86	42	3	different	different	ADJ
gujaf-86	42	4	researchers	researcher	NOUN
gujaf-86	42	5	have	have	AUX
gujaf-86	42	6	used	use	VERB
gujaf-86	42	7	various	various	ADJ
gujaf-86	42	8	methods	method	NOUN
gujaf-86	42	9	and	and	CCONJ
gujaf-86	42	10	variables	variable	NOUN
gujaf-86	42	11	in	in	ADP
gujaf-86	42	12	the	the	DET
gujaf-86	42	13	measurement	measurement	NOUN
gujaf-86	42	14	of	of	ADP
gujaf-86	42	15	effectiveness	effectiveness	NOUN
gujaf-86	42	16	(	(	PUNCT
gujaf-86	42	17	arena	arena	NOUN
gujaf-86	42	18	&	&	CCONJ
gujaf-86	42	19	azzone	azzone	NOUN
gujaf-86	42	20	,	,	PUNCT
gujaf-86	42	21	2009	2009	NUM
gujaf-86	42	22	)	)	PUNCT
gujaf-86	42	23	.	.	PUNCT
gujaf-86	43	1	albrecht	albrecht	PROPN
gujaf-86	43	2	et	et	PROPN
gujaf-86	43	3	al	al	PROPN
gujaf-86	43	4	.	.	PROPN
gujaf-86	43	5	,	,	PUNCT
gujaf-86	43	6	(	(	PUNCT
gujaf-86	43	7	2010	2010	NUM
gujaf-86	43	8	)	)	PUNCT
gujaf-86	43	9	used	use	VERB
gujaf-86	43	10	two	two	NUM
gujaf-86	43	11	fundamental	fundamental	ADJ
gujaf-86	43	12	variables	variable	NOUN
gujaf-86	43	13	4	4	NUM
gujaf-86	43	14	for	for	ADP
gujaf-86	43	15	fraud	fraud	NOUN
gujaf-86	43	16	measurement	measurement	NOUN
gujaf-86	43	17	which	which	PRON
gujaf-86	43	18	are	be	AUX
gujaf-86	43	19	;	;	PUNCT
gujaf-86	43	20	creating	create	VERB
gujaf-86	43	21	and	and	CCONJ
gujaf-86	43	22	maintain	maintain	VERB
gujaf-86	43	23	a	a	DET
gujaf-86	43	24	culture	culture	NOUN
gujaf-86	43	25	of	of	ADP
gujaf-86	43	26	high	high	ADJ
gujaf-86	43	27	ethical	ethical	ADJ
gujaf-86	43	28	code	code	NOUN
gujaf-86	43	29	and	and	CCONJ
gujaf-86	43	30	honesty	honesty	NOUN
gujaf-86	43	31	;	;	PUNCT
gujaf-86	43	32	develop	develop	VERB
gujaf-86	43	33	an	an	DET
gujaf-86	43	34	appropriate	appropriate	ADJ
gujaf-86	43	35	oversight	oversight	NOUN
gujaf-86	43	36	process	process	NOUN
gujaf-86	43	37	.	.	PUNCT
gujaf-86	44	1	in	in	ADP
gujaf-86	44	2	the	the	DET
gujaf-86	44	3	same	same	ADJ
gujaf-86	44	4	vein	vein	NOUN
gujaf-86	44	5	,	,	PUNCT
gujaf-86	44	6	michino	michino	PROPN
gujaf-86	44	7	(	(	PUNCT
gujaf-86	44	8	2013	2013	NUM
gujaf-86	44	9	)	)	PUNCT
gujaf-86	44	10	investigated	investigate	VERB
gujaf-86	44	11	the	the	DET
gujaf-86	44	12	internal	internal	ADJ
gujaf-86	44	13	controls	control	NOUN
gujaf-86	44	14	in	in	ADP
gujaf-86	44	15	operation	operation	NOUN
gujaf-86	44	16	at	at	ADP
gujaf-86	44	17	kenya	kenya	PROPN
gujaf-86	44	18	revenue	revenue	NOUN
gujaf-86	44	19	authority	authority	NOUN
gujaf-86	44	20	with	with	ADP
gujaf-86	44	21	a	a	DET
gujaf-86	44	22	view	view	NOUN
gujaf-86	44	23	to	to	ADP
gujaf-86	44	24	establishing	establish	VERB
gujaf-86	44	25	whether	whether	SCONJ
gujaf-86	44	26	such	such	ADJ
gujaf-86	44	27	internal	internal	ADJ
gujaf-86	44	28	controls	control	NOUN
gujaf-86	44	29	have	have	AUX
gujaf-86	44	30	produced	produce	VERB
gujaf-86	44	31	any	any	DET
gujaf-86	44	32	meaningful	meaningful	ADJ
gujaf-86	44	33	results	result	NOUN
gujaf-86	44	34	in	in	ADP
gujaf-86	44	35	the	the	DET
gujaf-86	44	36	increase	increase	NOUN
gujaf-86	44	37	in	in	ADP
gujaf-86	44	38	revenue	revenue	NOUN
gujaf-86	44	39	collected	collect	VERB
gujaf-86	44	40	.	.	PUNCT
gujaf-86	45	1	the	the	DET
gujaf-86	45	2	study	study	NOUN
gujaf-86	45	3	used	use	VERB
gujaf-86	45	4	control	control	NOUN
gujaf-86	45	5	environment	environment	NOUN
gujaf-86	45	6	,	,	PUNCT
gujaf-86	45	7	risk	risk	NOUN
gujaf-86	45	8	assessment	assessment	NOUN
gujaf-86	45	9	,	,	PUNCT
gujaf-86	45	10	control	control	NOUN
gujaf-86	45	11	activities	activity	NOUN
gujaf-86	45	12	,	,	PUNCT
gujaf-86	45	13	information	information	NOUN
gujaf-86	45	14	and	and	CCONJ
gujaf-86	45	15	communication	communication	NOUN
gujaf-86	45	16	and	and	CCONJ
gujaf-86	45	17	monitoring	monitoring	NOUN
gujaf-86	45	18	components	component	NOUN
gujaf-86	45	19	of	of	ADP
gujaf-86	45	20	internal	internal	ADJ
gujaf-86	45	21	controls	control	NOUN
gujaf-86	45	22	as	as	ADP
gujaf-86	45	23	the	the	DET
gujaf-86	45	24	variables	variable	NOUN
gujaf-86	45	25	.	.	PUNCT
gujaf-86	46	1	the	the	DET
gujaf-86	46	2	study	study	NOUN
gujaf-86	46	3	did	do	AUX
gujaf-86	46	4	not	not	PART
gujaf-86	46	5	consider	consider	VERB
gujaf-86	46	6	fraud	fraud	NOUN
gujaf-86	46	7	prevention	prevention	NOUN
gujaf-86	46	8	variables	variable	NOUN
gujaf-86	46	9	.	.	PUNCT
gujaf-86	47	1	by	by	ADP
gujaf-86	47	2	implication	implication	NOUN
gujaf-86	47	3	,	,	PUNCT
gujaf-86	47	4	there	there	PRON
gujaf-86	47	5	is	be	VERB
gujaf-86	47	6	no	no	DET
gujaf-86	47	7	agreement	agreement	NOUN
gujaf-86	47	8	on	on	ADP
gujaf-86	47	9	the	the	DET
gujaf-86	47	10	appropriate	appropriate	ADJ
gujaf-86	47	11	framework	framework	NOUN
gujaf-86	47	12	for	for	ADP
gujaf-86	47	13	measuring	measure	VERB
gujaf-86	47	14	effectiveness	effectiveness	NOUN
gujaf-86	47	15	.	.	PUNCT
gujaf-86	48	1	in	in	ADP
gujaf-86	48	2	this	this	DET
gujaf-86	48	3	study	study	NOUN
gujaf-86	48	4	,	,	PUNCT
gujaf-86	48	5	we	we	PRON
gujaf-86	48	6	present	present	VERB
gujaf-86	48	7	a	a	DET
gujaf-86	48	8	set	set	NOUN
gujaf-86	48	9	of	of	ADP
gujaf-86	48	10	internal	internal	ADJ
gujaf-86	48	11	control	control	NOUN
gujaf-86	48	12	effectiveness	effectiveness	NOUN
gujaf-86	48	13	measurements	measurement	NOUN
gujaf-86	48	14	using	use	VERB
gujaf-86	48	15	the	the	DET
gujaf-86	48	16	internal	internal	ADJ
gujaf-86	48	17	control	control	NOUN
gujaf-86	48	18	system	system	NOUN
gujaf-86	48	19	components	component	NOUN
gujaf-86	48	20	which	which	PRON
gujaf-86	48	21	are	be	AUX
gujaf-86	48	22	five	five	NUM
gujaf-86	48	23	:	:	PUNCT
gujaf-86	48	24	the	the	DET
gujaf-86	48	25	control	control	PROPN
gujaf-86	48	26	environment	environment	PROPN
gujaf-86	48	27	,	,	PUNCT
gujaf-86	48	28	information	information	NOUN
gujaf-86	48	29	and	and	CCONJ
gujaf-86	48	30	communication	communication	NOUN
gujaf-86	48	31	,	,	PUNCT
gujaf-86	48	32	risk	risk	NOUN
gujaf-86	48	33	assessment	assessment	NOUN
gujaf-86	48	34	,	,	PUNCT
gujaf-86	48	35	control	control	NOUN
gujaf-86	48	36	activities	activity	NOUN
gujaf-86	48	37	and	and	CCONJ
gujaf-86	48	38	monitoring	monitoring	NOUN
gujaf-86	48	39	.	.	PUNCT
gujaf-86	49	1	as	as	ADV
gujaf-86	49	2	well	well	ADV
gujaf-86	49	3	,	,	PUNCT
gujaf-86	49	4	the	the	DET
gujaf-86	49	5	three	three	NUM
gujaf-86	49	6	fundamental	fundamental	ADJ
gujaf-86	49	7	variables	variable	NOUN
gujaf-86	49	8	were	be	AUX
gujaf-86	49	9	used	use	VERB
gujaf-86	49	10	as	as	ADP
gujaf-86	49	11	a	a	DET
gujaf-86	49	12	measurement	measurement	NOUN
gujaf-86	49	13	of	of	ADP
gujaf-86	49	14	fraud	fraud	NOUN
gujaf-86	49	15	prevention	prevention	NOUN
gujaf-86	49	16	namely	namely	ADV
gujaf-86	49	17	:	:	PUNCT
gujaf-86	49	18	evaluating	evaluate	VERB
gujaf-86	49	19	antifraud	antifraud	PROPN
gujaf-86	49	20	process	process	NOUN
gujaf-86	49	21	and	and	CCONJ
gujaf-86	49	22	control	control	NOUN
gujaf-86	49	23	;	;	PUNCT
gujaf-86	49	24	developing	develop	VERB
gujaf-86	49	25	an	an	DET
gujaf-86	49	26	appropriate	appropriate	ADJ
gujaf-86	49	27	oversight	oversight	NOUN
gujaf-86	49	28	process	process	NOUN
gujaf-86	49	29	and	and	CCONJ
gujaf-86	49	30	finally	finally	ADV
gujaf-86	49	31	,	,	PUNCT
gujaf-86	49	32	culture	culture	NOUN
gujaf-86	49	33	of	of	ADP
gujaf-86	49	34	honesty	honesty	NOUN
gujaf-86	49	35	and	and	CCONJ
gujaf-86	49	36	high	high	ADJ
gujaf-86	49	37	ethics	ethic	NOUN
gujaf-86	49	38	.	.	PUNCT
gujaf-86	50	1	the	the	DET
gujaf-86	50	2	related	related	ADJ
gujaf-86	50	3	literatures	literature	NOUN
gujaf-86	50	4	failed	fail	VERB
gujaf-86	50	5	to	to	PART
gujaf-86	50	6	consider	consider	VERB
gujaf-86	50	7	the	the	DET
gujaf-86	50	8	three	three	NUM
gujaf-86	50	9	main	main	ADJ
gujaf-86	50	10	fraud	fraud	NOUN
gujaf-86	50	11	measurements	measurement	NOUN
gujaf-86	50	12	in	in	ADP
gujaf-86	50	13	their	their	PRON
gujaf-86	50	14	studies	study	NOUN
gujaf-86	50	15	and	and	CCONJ
gujaf-86	50	16	also	also	ADV
gujaf-86	50	17	some	some	DET
gujaf-86	50	18	relevant	relevant	ADJ
gujaf-86	50	19	years	year	NOUN
gujaf-86	50	20	were	be	AUX
gujaf-86	50	21	not	not	PART
gujaf-86	50	22	covered	cover	VERB
gujaf-86	50	23	.	.	PUNCT
gujaf-86	51	1	as	as	ADP
gujaf-86	51	2	a	a	DET
gujaf-86	51	3	result	result	NOUN
gujaf-86	51	4	,	,	PUNCT
gujaf-86	51	5	this	this	DET
gujaf-86	51	6	study	study	NOUN
gujaf-86	51	7	carried	carry	VERB
gujaf-86	51	8	out	out	ADP
gujaf-86	51	9	further	further	ADJ
gujaf-86	51	10	research	research	NOUN
gujaf-86	51	11	to	to	PART
gujaf-86	51	12	fill	fill	VERB
gujaf-86	51	13	the	the	DET
gujaf-86	51	14	gap	gap	NOUN
gujaf-86	51	15	and	and	CCONJ
gujaf-86	51	16	cover	cover	VERB
gujaf-86	51	17	the	the	DET
gujaf-86	51	18	relevant	relevant	ADJ
gujaf-86	51	19	years	year	NOUN
gujaf-86	51	20	.	.	PUNCT
gujaf-86	52	1	in	in	ADP
gujaf-86	52	2	order	order	NOUN
gujaf-86	52	3	to	to	PART
gujaf-86	52	4	achieve	achieve	VERB
gujaf-86	52	5	the	the	DET
gujaf-86	52	6	objective	objective	NOUN
gujaf-86	52	7	of	of	ADP
gujaf-86	52	8	this	this	DET
gujaf-86	52	9	study	study	NOUN
gujaf-86	52	10	,	,	PUNCT
gujaf-86	52	11	the	the	DET
gujaf-86	52	12	following	follow	VERB
gujaf-86	52	13	hypotheses	hypothesis	NOUN
gujaf-86	52	14	were	be	AUX
gujaf-86	52	15	formulated	formulate	VERB
gujaf-86	52	16	and	and	CCONJ
gujaf-86	52	17	tested	test	VERB
gujaf-86	52	18	:	:	PUNCT
gujaf-86	52	19	н01	н01	X
gujaf-86	52	20	:	:	PUNCT
gujaf-86	52	21	control	control	NOUN
gujaf-86	52	22	environment	environment	NOUN
gujaf-86	52	23	has	have	VERB
gujaf-86	52	24	no	no	DET
gujaf-86	52	25	significant	significant	ADJ
gujaf-86	52	26	effect	effect	NOUN
gujaf-86	52	27	on	on	ADP
gujaf-86	52	28	fraud	fraud	NOUN
gujaf-86	52	29	prevention	prevention	NOUN
gujaf-86	52	30	among	among	ADP
gujaf-86	52	31	deposit	deposit	NOUN
gujaf-86	52	32	money	money	NOUN
gujaf-86	52	33	banks	bank	NOUN
gujaf-86	52	34	in	in	ADP
gujaf-86	52	35	nigeria	nigeria	PROPN
gujaf-86	52	36	.	.	PUNCT
gujaf-86	53	1	н02	н02	NOUN
gujaf-86	53	2	:	:	PUNCT
gujaf-86	53	3	risk	risk	NOUN
gujaf-86	53	4	assessment	assessment	NOUN
gujaf-86	53	5	has	have	VERB
gujaf-86	53	6	no	no	DET
gujaf-86	53	7	significant	significant	ADJ
gujaf-86	53	8	effect	effect	NOUN
gujaf-86	53	9	on	on	ADP
gujaf-86	53	10	fraud	fraud	NOUN
gujaf-86	53	11	prevention	prevention	NOUN
gujaf-86	53	12	among	among	ADP
gujaf-86	53	13	deposit	deposit	NOUN
gujaf-86	53	14	money	money	NOUN
gujaf-86	53	15	banks	bank	NOUN
gujaf-86	53	16	in	in	ADP
gujaf-86	53	17	nigeria	nigeria	PROPN
gujaf-86	53	18	.	.	PUNCT
gujaf-86	54	1	h03	h03	NOUN
gujaf-86	54	2	:	:	PUNCT
gujaf-86	54	3	control	control	NOUN
gujaf-86	54	4	activities	activity	NOUN
gujaf-86	54	5	have	have	VERB
gujaf-86	54	6	no	no	DET
gujaf-86	54	7	significant	significant	ADJ
gujaf-86	54	8	effect	effect	NOUN
gujaf-86	54	9	on	on	ADP
gujaf-86	54	10	fraud	fraud	NOUN
gujaf-86	54	11	prevention	prevention	NOUN
gujaf-86	54	12	among	among	ADP
gujaf-86	54	13	deposit	deposit	NOUN
gujaf-86	54	14	money	money	NOUN
gujaf-86	54	15	banks	bank	NOUN
gujaf-86	54	16	in	in	ADP
gujaf-86	54	17	nigeria	nigeria	PROPN
gujaf-86	54	18	.	.	PUNCT
gujaf-86	55	1	н04	н04	ADJ
gujaf-86	55	2	:	:	PUNCT
gujaf-86	55	3	information	information	NOUN
gujaf-86	55	4	and	and	CCONJ
gujaf-86	55	5	communication	communication	NOUN
gujaf-86	55	6	has	have	VERB
gujaf-86	55	7	no	no	DET
gujaf-86	55	8	significant	significant	ADJ
gujaf-86	55	9	effect	effect	NOUN
gujaf-86	55	10	on	on	ADP
gujaf-86	55	11	fraud	fraud	NOUN
gujaf-86	55	12	prevention	prevention	NOUN
gujaf-86	55	13	among	among	ADP
gujaf-86	55	14	deposit	deposit	NOUN
gujaf-86	55	15	money	money	NOUN
gujaf-86	55	16	banks	bank	NOUN
gujaf-86	55	17	in	in	ADP
gujaf-86	55	18	nigeria	nigeria	PROPN
gujaf-86	55	19	.	.	PUNCT
gujaf-86	56	1	н05	н05	NOUN
gujaf-86	56	2	:	:	PUNCT
gujaf-86	56	3	monitoring	monitoring	NOUN
gujaf-86	56	4	has	have	VERB
gujaf-86	56	5	no	no	DET
gujaf-86	56	6	significant	significant	ADJ
gujaf-86	56	7	effect	effect	NOUN
gujaf-86	56	8	on	on	ADP
gujaf-86	56	9	fraud	fraud	NOUN
gujaf-86	56	10	prevention	prevention	NOUN
gujaf-86	56	11	among	among	ADP
gujaf-86	56	12	deposit	deposit	NOUN
gujaf-86	56	13	money	money	NOUN
gujaf-86	56	14	banks	bank	NOUN
gujaf-86	56	15	in	in	ADP
gujaf-86	56	16	nigeria	nigeria	PROPN
gujaf-86	56	17	.	.	PUNCT
gujaf-86	57	1	2	2	X
gujaf-86	57	2	.	.	X
gujaf-86	57	3	review	review	NOUN
gujaf-86	57	4	of	of	ADP
gujaf-86	57	5	related	related	ADJ
gujaf-86	57	6	literature	literature	NOUN
gujaf-86	57	7	this	this	DET
gujaf-86	57	8	section	section	NOUN
gujaf-86	57	9	presents	present	VERB
gujaf-86	57	10	the	the	DET
gujaf-86	57	11	conceptual	conceptual	ADJ
gujaf-86	57	12	review	review	NOUN
gujaf-86	57	13	,	,	PUNCT
gujaf-86	57	14	theoretical	theoretical	ADJ
gujaf-86	57	15	literature	literature	NOUN
gujaf-86	57	16	and	and	CCONJ
gujaf-86	57	17	empirical	empirical	ADJ
gujaf-86	57	18	review	review	NOUN
gujaf-86	57	19	.	.	PUNCT
gujaf-86	58	1	it	it	PRON
gujaf-86	58	2	reviews	review	VERB
gujaf-86	58	3	the	the	DET
gujaf-86	58	4	opinion	opinion	NOUN
gujaf-86	58	5	expressed	express	VERB
gujaf-86	58	6	by	by	ADP
gujaf-86	58	7	authors	author	NOUN
gujaf-86	58	8	and	and	CCONJ
gujaf-86	58	9	writers	writer	NOUN
gujaf-86	58	10	in	in	ADP
gujaf-86	58	11	the	the	DET
gujaf-86	58	12	area	area	NOUN
gujaf-86	58	13	of	of	ADP
gujaf-86	58	14	management	management	NOUN
gujaf-86	58	15	and	and	CCONJ
gujaf-86	58	16	accounting	account	VERB
gujaf-86	58	17	on	on	ADP
gujaf-86	58	18	fraud	fraud	NOUN
gujaf-86	58	19	nature	nature	NOUN
gujaf-86	58	20	in	in	ADP
gujaf-86	58	21	the	the	DET
gujaf-86	58	22	banks	bank	NOUN
gujaf-86	58	23	and	and	CCONJ
gujaf-86	58	24	to	to	PART
gujaf-86	58	25	provide	provide	VERB
gujaf-86	58	26	an	an	DET
gujaf-86	58	27	insight	insight	NOUN
gujaf-86	58	28	into	into	ADP
gujaf-86	58	29	the	the	DET
gujaf-86	58	30	phenomenon	phenomenon	NOUN
gujaf-86	58	31	.	.	PUNCT
gujaf-86	59	1	the	the	DET
gujaf-86	59	2	conceptual	conceptual	ADJ
gujaf-86	59	3	aspect	aspect	NOUN
gujaf-86	59	4	of	of	ADP
gujaf-86	59	5	this	this	DET
gujaf-86	59	6	section	section	NOUN
gujaf-86	59	7	consists	consist	VERB
gujaf-86	59	8	of	of	ADP
gujaf-86	59	9	internal	internal	ADJ
gujaf-86	59	10	control	control	NOUN
gujaf-86	59	11	system	system	NOUN
gujaf-86	59	12	,	,	PUNCT
gujaf-86	59	13	effectiveness	effectiveness	NOUN
gujaf-86	59	14	of	of	ADP
gujaf-86	59	15	internal	internal	ADJ
gujaf-86	59	16	control	control	NOUN
gujaf-86	59	17	system	system	NOUN
gujaf-86	59	18	,	,	PUNCT
gujaf-86	59	19	as	as	ADV
gujaf-86	59	20	well	well	ADV
gujaf-86	59	21	as	as	ADP
gujaf-86	59	22	a	a	DET
gujaf-86	59	23	review	review	NOUN
gujaf-86	59	24	of	of	ADP
gujaf-86	59	25	the	the	DET
gujaf-86	59	26	independent	independent	ADJ
gujaf-86	59	27	variables	variable	NOUN
gujaf-86	59	28	such	such	ADJ
gujaf-86	59	29	as	as	ADP
gujaf-86	59	30	;	;	PUNCT
gujaf-86	59	31	control	control	NOUN
gujaf-86	59	32	environment	environment	NOUN
gujaf-86	59	33	,	,	PUNCT
gujaf-86	59	34	risk	risk	NOUN
gujaf-86	59	35	assessment	assessment	NOUN
gujaf-86	59	36	,	,	PUNCT
gujaf-86	59	37	control	control	NOUN
gujaf-86	59	38	activities	activity	NOUN
gujaf-86	59	39	,	,	PUNCT
gujaf-86	59	40	information	information	NOUN
gujaf-86	59	41	and	and	CCONJ
gujaf-86	59	42	communication	communication	NOUN
gujaf-86	59	43	and	and	CCONJ
gujaf-86	59	44	monitoring	monitoring	NOUN
gujaf-86	59	45	and	and	CCONJ
gujaf-86	59	46	the	the	DET
gujaf-86	59	47	dependent	dependent	ADJ
gujaf-86	59	48	variable	variable	NOUN
gujaf-86	59	49	which	which	PRON
gujaf-86	59	50	is	be	AUX
gujaf-86	59	51	fraud	fraud	NOUN
gujaf-86	59	52	prevention	prevention	NOUN
gujaf-86	59	53	.	.	PUNCT
gujaf-86	60	1	internal	internal	ADJ
gujaf-86	60	2	control	control	NOUN
gujaf-86	60	3	system	system	NOUN
gujaf-86	60	4	is	be	AUX
gujaf-86	60	5	the	the	DET
gujaf-86	60	6	totality	totality	NOUN
gujaf-86	60	7	of	of	ADP
gujaf-86	60	8	control	control	NOUN
gujaf-86	60	9	,	,	PUNCT
gujaf-86	60	10	financial	financial	ADJ
gujaf-86	60	11	and	and	CCONJ
gujaf-86	60	12	otherwise	otherwise	ADV
gujaf-86	60	13	,	,	PUNCT
gujaf-86	60	14	defined	define	VERB
gujaf-86	60	15	by	by	ADP
gujaf-86	60	16	management	management	NOUN
gujaf-86	60	17	so	so	SCONJ
gujaf-86	60	18	as	as	SCONJ
gujaf-86	60	19	to	to	PART
gujaf-86	60	20	carry	carry	VERB
gujaf-86	60	21	out	out	ADP
gujaf-86	60	22	business	business	NOUN
gujaf-86	60	23	of	of	ADP
gujaf-86	60	24	an	an	DET
gujaf-86	60	25	organization	organization	NOUN
gujaf-86	60	26	.	.	PUNCT
gujaf-86	61	1	internal	internal	ADJ
gujaf-86	61	2	control	control	NOUN
gujaf-86	61	3	system	system	NOUN
gujaf-86	61	4	according	accord	VERB
gujaf-86	61	5	to	to	ADP
gujaf-86	61	6	millichamp	millichamp	PROPN
gujaf-86	61	7	(	(	PUNCT
gujaf-86	61	8	2000	2000	NUM
gujaf-86	61	9	)	)	PUNCT
gujaf-86	61	10	is	be	AUX
gujaf-86	61	11	an	an	DET
gujaf-86	61	12	autonomous	autonomous	ADJ
gujaf-86	61	13	assessment	assessment	NOUN
gujaf-86	61	14	mechanism	mechanism	NOUN
gujaf-86	61	15	of	of	ADP
gujaf-86	61	16	a	a	DET
gujaf-86	61	17	company	company	NOUN
gujaf-86	61	18	,	,	PUNCT
gujaf-86	61	19	responsible	responsible	ADJ
gujaf-86	61	20	for	for	ADP
gujaf-86	61	21	reviewing	review	VERB
gujaf-86	61	22	the	the	DET
gujaf-86	61	23	control	control	NOUN
gujaf-86	61	24	system	system	NOUN
gujaf-86	61	25	and	and	CCONJ
gujaf-86	61	26	the	the	DET
gujaf-86	61	27	level	level	NOUN
gujaf-86	61	28	of	of	ADP
gujaf-86	61	29	result	result	NOUN
gujaf-86	61	30	in	in	ADP
gujaf-86	61	31	the	the	DET
gujaf-86	61	32	organization	organization	NOUN
gujaf-86	61	33	.	.	PUNCT
gujaf-86	62	1	internal	internal	ADJ
gujaf-86	62	2	control	control	NOUN
gujaf-86	62	3	system	system	NOUN
gujaf-86	62	4	is	be	AUX
gujaf-86	62	5	described	describe	VERB
gujaf-86	62	6	by	by	ADP
gujaf-86	62	7	5	5	NUM
gujaf-86	62	8	the	the	DET
gujaf-86	62	9	institute	institute	PROPN
gujaf-86	62	10	of	of	ADP
gujaf-86	62	11	chartered	charter	VERB
gujaf-86	62	12	accountants	accountant	NOUN
gujaf-86	62	13	of	of	ADP
gujaf-86	62	14	england	england	PROPN
gujaf-86	62	15	and	and	CCONJ
gujaf-86	62	16	wales	wales	PROPN
gujaf-86	62	17	(	(	PUNCT
gujaf-86	62	18	icaew	icaew	PROPN
gujaf-86	62	19	)	)	PUNCT
gujaf-86	62	20	1985	1985	NUM
gujaf-86	62	21	as	as	ADP
gujaf-86	62	22	a	a	DET
gujaf-86	62	23	review	review	NOUN
gujaf-86	62	24	of	of	ADP
gujaf-86	62	25	activities	activity	NOUN
gujaf-86	62	26	and	and	CCONJ
gujaf-86	62	27	records	record	NOUN
gujaf-86	62	28	,	,	PUNCT
gujaf-86	62	29	often	often	ADV
gujaf-86	62	30	ongoing	ongoing	ADJ
gujaf-86	62	31	,	,	PUNCT
gujaf-86	62	32	carried	carry	VERB
gujaf-86	62	33	out	out	ADP
gujaf-86	62	34	by	by	ADP
gujaf-86	62	35	specially	specially	ADV
gujaf-86	62	36	appointed	appoint	VERB
gujaf-86	62	37	staff	staff	NOUN
gujaf-86	62	38	within	within	ADP
gujaf-86	62	39	a	a	DET
gujaf-86	62	40	company	company	NOUN
gujaf-86	62	41	.	.	PUNCT
gujaf-86	63	1	the	the	DET
gujaf-86	63	2	system	system	NOUN
gujaf-86	63	3	of	of	ADP
gujaf-86	63	4	control	control	NOUN
gujaf-86	63	5	should	should	AUX
gujaf-86	63	6	be	be	AUX
gujaf-86	63	7	cost	cost	VERB
gujaf-86	63	8	effective	effective	ADJ
gujaf-86	63	9	for	for	ADP
gujaf-86	63	10	the	the	DET
gujaf-86	63	11	organization	organization	NOUN
gujaf-86	63	12	that	that	PRON
gujaf-86	63	13	developed	develop	VERB
gujaf-86	63	14	it	it	PRON
gujaf-86	63	15	(	(	PUNCT
gujaf-86	63	16	smith	smith	PROPN
gujaf-86	63	17	,	,	PUNCT
gujaf-86	63	18	1999	1999	NUM
gujaf-86	63	19	)	)	PUNCT
gujaf-86	63	20	.	.	PUNCT
gujaf-86	64	1	according	accord	VERB
gujaf-86	64	2	to	to	ADP
gujaf-86	64	3	ossai	ossai	PROPN
gujaf-86	64	4	(	(	PUNCT
gujaf-86	64	5	2005	2005	NUM
gujaf-86	64	6	)	)	PUNCT
gujaf-86	64	7	,	,	PUNCT
gujaf-86	64	8	fraud	fraud	NOUN
gujaf-86	64	9	prevention	prevention	NOUN
gujaf-86	64	10	system	system	NOUN
gujaf-86	64	11	can	can	AUX
gujaf-86	64	12	only	only	ADV
gujaf-86	64	13	be	be	AUX
gujaf-86	64	14	effective	effective	ADJ
gujaf-86	64	15	if	if	SCONJ
gujaf-86	64	16	it	it	PRON
gujaf-86	64	17	is	be	AUX
gujaf-86	64	18	solely	solely	ADV
gujaf-86	64	19	determined	determine	VERB
gujaf-86	64	20	by	by	ADP
gujaf-86	64	21	competence	competence	NOUN
gujaf-86	64	22	and	and	CCONJ
gujaf-86	64	23	trustworthiness	trustworthiness	NOUN
gujaf-86	64	24	of	of	ADP
gujaf-86	64	25	those	those	PRON
gujaf-86	64	26	who	who	PRON
gujaf-86	64	27	use	use	VERB
gujaf-86	64	28	them	they	PRON
gujaf-86	64	29	.	.	PUNCT
gujaf-86	65	1	he	he	PRON
gujaf-86	65	2	further	far	ADV
gujaf-86	65	3	stressed	stress	VERB
gujaf-86	65	4	that	that	SCONJ
gujaf-86	65	5	a	a	DET
gujaf-86	65	6	system	system	NOUN
gujaf-86	65	7	of	of	ADP
gujaf-86	65	8	fraud	fraud	NOUN
gujaf-86	65	9	that	that	PRON
gujaf-86	65	10	is	be	AUX
gujaf-86	65	11	ineffective	ineffective	ADJ
gujaf-86	65	12	is	be	AUX
gujaf-86	65	13	as	as	ADP
gujaf-86	65	14	a	a	DET
gujaf-86	65	15	result	result	NOUN
gujaf-86	65	16	of	of	ADP
gujaf-86	65	17	deficiencies	deficiency	NOUN
gujaf-86	65	18	in	in	ADP
gujaf-86	65	19	the	the	DET
gujaf-86	65	20	system	system	NOUN
gujaf-86	65	21	and	and	CCONJ
gujaf-86	65	22	human	human	ADJ
gujaf-86	65	23	inadequacies	inadequacy	NOUN
gujaf-86	65	24	.	.	PUNCT
gujaf-86	66	1	according	accord	VERB
gujaf-86	66	2	to	to	ADP
gujaf-86	66	3	coso	coso	PROPN
gujaf-86	66	4	model	model	PROPN
gujaf-86	66	5	which	which	PRON
gujaf-86	66	6	has	have	AUX
gujaf-86	66	7	gained	gain	VERB
gujaf-86	66	8	international	international	ADJ
gujaf-86	66	9	recognition	recognition	NOUN
gujaf-86	66	10	in	in	ADP
gujaf-86	66	11	terms	term	NOUN
gujaf-86	66	12	of	of	ADP
gujaf-86	66	13	internal	internal	ADJ
gujaf-86	66	14	control	control	NOUN
gujaf-86	66	15	,	,	PUNCT
gujaf-86	66	16	internal	internal	ADJ
gujaf-86	66	17	controls	control	NOUN
gujaf-86	66	18	are	be	AUX
gujaf-86	66	19	proposed	propose	VERB
gujaf-86	66	20	to	to	PART
gujaf-86	66	21	be	be	AUX
gujaf-86	66	22	performed	perform	VERB
gujaf-86	66	23	based	base	VERB
gujaf-86	66	24	on	on	ADP
gujaf-86	66	25	five	five	NUM
gujaf-86	66	26	basic	basic	ADJ
gujaf-86	66	27	elements	element	NOUN
gujaf-86	66	28	.	.	PUNCT
gujaf-86	67	1	the	the	DET
gujaf-86	67	2	five	five	NUM
gujaf-86	67	3	basic	basic	ADJ
gujaf-86	67	4	elements	element	NOUN
gujaf-86	67	5	in	in	ADP
gujaf-86	67	6	this	this	DET
gujaf-86	67	7	regard	regard	NOUN
gujaf-86	67	8	are	be	AUX
gujaf-86	67	9	control	control	NOUN
gujaf-86	67	10	environment	environment	NOUN
gujaf-86	67	11	,	,	PUNCT
gujaf-86	67	12	risk	risk	NOUN
gujaf-86	67	13	assessment	assessment	NOUN
gujaf-86	67	14	,	,	PUNCT
gujaf-86	67	15	control	control	NOUN
gujaf-86	67	16	activities	activity	NOUN
gujaf-86	67	17	,	,	PUNCT
gujaf-86	67	18	and	and	CCONJ
gujaf-86	67	19	monitoring	monitoring	NOUN
gujaf-86	67	20	.	.	PUNCT
gujaf-86	68	1	the	the	DET
gujaf-86	68	2	culture	culture	NOUN
gujaf-86	68	3	of	of	ADP
gujaf-86	68	4	the	the	DET
gujaf-86	68	5	organization	organization	NOUN
gujaf-86	68	6	and	and	CCONJ
gujaf-86	68	7	the	the	DET
gujaf-86	68	8	management	management	NOUN
gujaf-86	68	9	style	style	NOUN
gujaf-86	68	10	has	have	AUX
gujaf-86	68	11	also	also	ADV
gujaf-86	68	12	played	play	VERB
gujaf-86	68	13	a	a	DET
gujaf-86	68	14	role	role	NOUN
gujaf-86	68	15	in	in	ADP
gujaf-86	68	16	the	the	DET
gujaf-86	68	17	control	control	NOUN
gujaf-86	68	18	environment	environment	PROPN
gujaf-86	68	19	.	.	PUNCT
gujaf-86	69	1	coso	coso	NOUN
gujaf-86	69	2	(	(	PUNCT
gujaf-86	69	3	1999	1999	NUM
gujaf-86	69	4	)	)	PUNCT
gujaf-86	69	5	explained	explain	VERB
gujaf-86	69	6	internal	internal	ADJ
gujaf-86	69	7	control	control	NOUN
gujaf-86	69	8	system	system	NOUN
gujaf-86	69	9	effectiveness	effectiveness	NOUN
gujaf-86	69	10	components	component	NOUN
gujaf-86	69	11	as	as	SCONJ
gujaf-86	69	12	follows	follow	VERB
gujaf-86	69	13	:	:	PUNCT
gujaf-86	69	14	the	the	DET
gujaf-86	69	15	control	control	NOUN
gujaf-86	69	16	environment	environment	NOUN
gujaf-86	69	17	sets	set	VERB
gujaf-86	69	18	the	the	DET
gujaf-86	69	19	tone	tone	NOUN
gujaf-86	69	20	for	for	ADP
gujaf-86	69	21	the	the	DET
gujaf-86	69	22	organization	organization	NOUN
gujaf-86	69	23	through	through	ADP
gujaf-86	69	24	the	the	DET
gujaf-86	69	25	influence	influence	NOUN
gujaf-86	69	26	of	of	ADP
gujaf-86	69	27	the	the	DET
gujaf-86	69	28	control	control	NOUN
gujaf-86	69	29	consciousness	consciousness	NOUN
gujaf-86	69	30	of	of	ADP
gujaf-86	69	31	the	the	DET
gujaf-86	69	32	people	people	NOUN
gujaf-86	69	33	(	(	PUNCT
gujaf-86	69	34	whittington	whittington	PROPN
gujaf-86	69	35	&	&	CCONJ
gujaf-86	69	36	pany	pany	PROPN
gujaf-86	69	37	,	,	PUNCT
gujaf-86	69	38	2001	2001	NUM
gujaf-86	69	39	)	)	PUNCT
gujaf-86	69	40	.	.	PUNCT
gujaf-86	70	1	generally	generally	ADV
gujaf-86	70	2	,	,	PUNCT
gujaf-86	70	3	control	control	NOUN
gujaf-86	70	4	environment	environment	NOUN
gujaf-86	70	5	assists	assist	VERB
gujaf-86	70	6	in	in	ADP
gujaf-86	70	7	securing	secure	VERB
gujaf-86	70	8	assets	asset	NOUN
gujaf-86	70	9	and	and	CCONJ
gujaf-86	70	10	the	the	DET
gujaf-86	70	11	proper	proper	ADJ
gujaf-86	70	12	execution	execution	NOUN
gujaf-86	70	13	of	of	ADP
gujaf-86	70	14	management	management	NOUN
gujaf-86	70	15	policy	policy	NOUN
gujaf-86	70	16	.	.	PUNCT
gujaf-86	71	1	according	accord	VERB
gujaf-86	71	2	to	to	ADP
gujaf-86	71	3	campbell	campbell	PROPN
gujaf-86	71	4	and	and	CCONJ
gujaf-86	71	5	harther	harther	PROPN
gujaf-86	71	6	(	(	PUNCT
gujaf-86	71	7	2010	2010	NUM
gujaf-86	71	8	)	)	PUNCT
gujaf-86	71	9	internal	internal	ADJ
gujaf-86	71	10	control	control	NOUN
gujaf-86	71	11	is	be	AUX
gujaf-86	71	12	established	establish	VERB
gujaf-86	71	13	to	to	PART
gujaf-86	71	14	alert	alert	VERB
gujaf-86	71	15	management	management	NOUN
gujaf-86	71	16	on	on	ADP
gujaf-86	71	17	potentials	potential	NOUN
gujaf-86	71	18	issues	issue	NOUN
gujaf-86	71	19	and	and	CCONJ
gujaf-86	71	20	ensures	ensure	VERB
gujaf-86	71	21	they	they	PRON
gujaf-86	71	22	are	be	AUX
gujaf-86	71	23	managed	manage	VERB
gujaf-86	71	24	before	before	SCONJ
gujaf-86	71	25	they	they	PRON
gujaf-86	71	26	become	become	VERB
gujaf-86	71	27	a	a	DET
gujaf-86	71	28	problem	problem	NOUN
gujaf-86	71	29	or	or	CCONJ
gujaf-86	71	30	escalate	escalate	VERB
gujaf-86	71	31	to	to	ADP
gujaf-86	71	32	a	a	DET
gujaf-86	71	33	big	big	ADJ
gujaf-86	71	34	issue	issue	NOUN
gujaf-86	71	35	.	.	PUNCT
gujaf-86	72	1	although	although	SCONJ
gujaf-86	72	2	these	these	DET
gujaf-86	72	3	controls	control	NOUN
gujaf-86	72	4	can	can	AUX
gujaf-86	72	5	not	not	PART
gujaf-86	72	6	in	in	ADP
gujaf-86	72	7	totality	totality	NOUN
gujaf-86	72	8	eradicate	eradicate	VERB
gujaf-86	72	9	all	all	DET
gujaf-86	72	10	the	the	DET
gujaf-86	72	11	misappropriation	misappropriation	NOUN
gujaf-86	72	12	and	and	CCONJ
gujaf-86	72	13	errors	error	NOUN
gujaf-86	72	14	but	but	CCONJ
gujaf-86	72	15	may	may	AUX
gujaf-86	72	16	reduce	reduce	VERB
gujaf-86	72	17	its	its	PRON
gujaf-86	72	18	occurrence	occurrence	NOUN
gujaf-86	72	19	.	.	PUNCT
gujaf-86	73	1	a	a	DET
gujaf-86	73	2	good	good	ADJ
gujaf-86	73	3	internal	internal	ADJ
gujaf-86	73	4	control	control	NOUN
gujaf-86	73	5	system	system	NOUN
gujaf-86	73	6	is	be	AUX
gujaf-86	73	7	the	the	DET
gujaf-86	73	8	antidote	antidote	NOUN
gujaf-86	73	9	to	to	ADP
gujaf-86	73	10	the	the	DET
gujaf-86	73	11	problems	problem	NOUN
gujaf-86	73	12	in	in	ADP
gujaf-86	73	13	the	the	DET
gujaf-86	73	14	banking	banking	NOUN
gujaf-86	73	15	industry	industry	NOUN
gujaf-86	73	16	;	;	PUNCT
gujaf-86	73	17	many	many	ADJ
gujaf-86	73	18	banks	bank	NOUN
gujaf-86	73	19	have	have	AUX
gujaf-86	73	20	failed	fail	VERB
gujaf-86	73	21	due	due	ADP
gujaf-86	73	22	to	to	ADP
gujaf-86	73	23	ineffective	ineffective	ADJ
gujaf-86	73	24	internal	internal	ADJ
gujaf-86	73	25	control	control	NOUN
gujaf-86	73	26	(	(	PUNCT
gujaf-86	73	27	tunji	tunji	NOUN
gujaf-86	73	28	,	,	PUNCT
gujaf-86	73	29	2013	2013	NUM
gujaf-86	73	30	)	)	PUNCT
gujaf-86	73	31	.	.	PUNCT
gujaf-86	74	1	risk	risk	NOUN
gujaf-86	74	2	assessment	assessment	NOUN
gujaf-86	74	3	is	be	AUX
gujaf-86	74	4	described	describe	VERB
gujaf-86	74	5	as	as	ADP
gujaf-86	74	6	the	the	DET
gujaf-86	74	7	evaluation	evaluation	NOUN
gujaf-86	74	8	of	of	ADP
gujaf-86	74	9	factors	factor	NOUN
gujaf-86	74	10	that	that	PRON
gujaf-86	74	11	may	may	AUX
gujaf-86	74	12	have	have	VERB
gujaf-86	74	13	the	the	DET
gujaf-86	74	14	potential	potential	NOUN
gujaf-86	74	15	to	to	PART
gujaf-86	74	16	impede	impede	VERB
gujaf-86	74	17	the	the	DET
gujaf-86	74	18	achievement	achievement	NOUN
gujaf-86	74	19	of	of	ADP
gujaf-86	74	20	the	the	DET
gujaf-86	74	21	organization	organization	NOUN
gujaf-86	74	22	’s	’s	PART
gujaf-86	74	23	goals	goal	NOUN
gujaf-86	74	24	.	.	PUNCT
gujaf-86	75	1	risk	risk	NOUN
gujaf-86	75	2	assessment	assessment	NOUN
gujaf-86	75	3	is	be	AUX
gujaf-86	75	4	also	also	ADV
gujaf-86	75	5	seen	see	VERB
gujaf-86	75	6	as	as	ADP
gujaf-86	75	7	the	the	DET
gujaf-86	75	8	ways	way	NOUN
gujaf-86	75	9	of	of	ADP
gujaf-86	75	10	identifying	identifying	NOUN
gujaf-86	75	11	and	and	CCONJ
gujaf-86	75	12	analyzing	analyzing	NOUN
gujaf-86	75	13	of	of	ADP
gujaf-86	75	14	all	all	DET
gujaf-86	75	15	relevant	relevant	ADJ
gujaf-86	75	16	risks	risk	NOUN
gujaf-86	75	17	to	to	ADP
gujaf-86	75	18	the	the	DET
gujaf-86	75	19	attainment	attainment	NOUN
gujaf-86	75	20	of	of	ADP
gujaf-86	75	21	goals	goal	NOUN
gujaf-86	75	22	and	and	CCONJ
gujaf-86	75	23	establishing	establish	VERB
gujaf-86	75	24	a	a	DET
gujaf-86	75	25	process	process	NOUN
gujaf-86	75	26	on	on	ADP
gujaf-86	75	27	how	how	SCONJ
gujaf-86	75	28	to	to	PART
gujaf-86	75	29	manage	manage	VERB
gujaf-86	75	30	the	the	DET
gujaf-86	75	31	risk	risk	NOUN
gujaf-86	75	32	.	.	PUNCT
gujaf-86	76	1	the	the	DET
gujaf-86	76	2	risk	risk	NOUN
gujaf-86	76	3	management	management	NOUN
gujaf-86	76	4	process	process	NOUN
gujaf-86	76	5	allows	allow	VERB
gujaf-86	76	6	the	the	DET
gujaf-86	76	7	company	company	NOUN
gujaf-86	76	8	to	to	PART
gujaf-86	76	9	examine	examine	VERB
gujaf-86	76	10	all	all	DET
gujaf-86	76	11	possible	possible	ADJ
gujaf-86	76	12	risk	risk	NOUN
gujaf-86	76	13	that	that	SCONJ
gujaf-86	76	14	the	the	DET
gujaf-86	76	15	firms	firm	NOUN
gujaf-86	76	16	face	face	VERB
gujaf-86	76	17	(	(	PUNCT
gujaf-86	76	18	karagiorgos	karagiorgo	NOUN
gujaf-86	76	19	et	et	PROPN
gujaf-86	76	20	al	al	PROPN
gujaf-86	76	21	.	.	PROPN
gujaf-86	76	22	,	,	PUNCT
gujaf-86	76	23	2009	2009	NUM
gujaf-86	76	24	)	)	PUNCT
gujaf-86	76	25	.	.	PUNCT
gujaf-86	77	1	in	in	ADP
gujaf-86	77	2	most	most	ADJ
gujaf-86	77	3	organizations	organization	NOUN
gujaf-86	77	4	the	the	DET
gujaf-86	77	5	management	management	NOUN
gujaf-86	77	6	is	be	AUX
gujaf-86	77	7	saddled	saddle	VERB
gujaf-86	77	8	with	with	ADP
gujaf-86	77	9	the	the	DET
gujaf-86	77	10	obligation	obligation	NOUN
gujaf-86	77	11	to	to	PART
gujaf-86	77	12	ensure	ensure	VERB
gujaf-86	77	13	that	that	SCONJ
gujaf-86	77	14	only	only	ADJ
gujaf-86	77	15	risk	risk	NOUN
gujaf-86	77	16	that	that	PRON
gujaf-86	77	17	is	be	AUX
gujaf-86	77	18	acceptable	acceptable	ADJ
gujaf-86	77	19	faces	face	VERB
gujaf-86	77	20	the	the	DET
gujaf-86	77	21	firm	firm	NOUN
gujaf-86	77	22	.	.	PUNCT
gujaf-86	78	1	banks	bank	NOUN
gujaf-86	78	2	are	be	AUX
gujaf-86	78	3	in	in	ADP
gujaf-86	78	4	the	the	DET
gujaf-86	78	5	risk	risk	NOUN
gujaf-86	78	6	-	-	PUNCT
gujaf-86	78	7	taking	take	VERB
gujaf-86	78	8	market	market	NOUN
gujaf-86	78	9	while	while	SCONJ
gujaf-86	78	10	doing	do	VERB
gujaf-86	78	11	business	business	NOUN
gujaf-86	78	12	(	(	PUNCT
gujaf-86	78	13	karagiorgoset	karagiorgoset	PROPN
gujaf-86	78	14	al	al	PROPN
gujaf-86	78	15	.	.	PROPN
gujaf-86	78	16	,	,	PUNCT
gujaf-86	78	17	2009	2009	NUM
gujaf-86	78	18	)	)	PUNCT
gujaf-86	78	19	.	.	PUNCT
gujaf-86	79	1	banking	banking	NOUN
gujaf-86	79	2	as	as	ADP
gujaf-86	79	3	a	a	DET
gujaf-86	79	4	business	business	NOUN
gujaf-86	79	5	enterprise	enterprise	NOUN
gujaf-86	79	6	is	be	AUX
gujaf-86	79	7	often	often	ADV
gujaf-86	79	8	associated	associate	VERB
gujaf-86	79	9	with	with	ADP
gujaf-86	79	10	risk	risk	NOUN
gujaf-86	79	11	because	because	SCONJ
gujaf-86	79	12	of	of	ADP
gujaf-86	79	13	its	its	PRON
gujaf-86	79	14	wide	wide	ADJ
gujaf-86	79	15	exposure	exposure	NOUN
gujaf-86	79	16	to	to	ADP
gujaf-86	79	17	uncertainty	uncertainty	NOUN
gujaf-86	79	18	.	.	PUNCT
gujaf-86	80	1	it	it	PRON
gujaf-86	80	2	becomes	become	VERB
gujaf-86	80	3	clearer	clear	ADJ
gujaf-86	80	4	when	when	SCONJ
gujaf-86	80	5	it	it	PRON
gujaf-86	80	6	is	be	AUX
gujaf-86	80	7	understood	understand	VERB
gujaf-86	80	8	that	that	SCONJ
gujaf-86	80	9	the	the	DET
gujaf-86	80	10	primary	primary	ADJ
gujaf-86	80	11	goal	goal	NOUN
gujaf-86	80	12	of	of	ADP
gujaf-86	80	13	financial	financial	ADJ
gujaf-86	80	14	institutions	institution	NOUN
gujaf-86	80	15	is	be	AUX
gujaf-86	80	16	to	to	PART
gujaf-86	80	17	optimize	optimize	VERB
gujaf-86	80	18	revenues	revenue	NOUN
gujaf-86	80	19	and	and	CCONJ
gujaf-86	80	20	provide	provide	VERB
gujaf-86	80	21	maximum	maximum	ADJ
gujaf-86	80	22	value	value	NOUN
gujaf-86	80	23	to	to	ADP
gujaf-86	80	24	shareholders	shareholder	NOUN
gujaf-86	80	25	by	by	ADP
gujaf-86	80	26	facilitating	facilitate	VERB
gujaf-86	80	27	a	a	DET
gujaf-86	80	28	variety	variety	NOUN
gujaf-86	80	29	of	of	ADP
gujaf-86	80	30	financial	financial	ADJ
gujaf-86	80	31	services	service	NOUN
gujaf-86	80	32	especially	especially	ADV
gujaf-86	80	33	by	by	ADP
gujaf-86	80	34	administering	administer	VERB
gujaf-86	80	35	risks	risk	NOUN
gujaf-86	80	36	(	(	PUNCT
gujaf-86	80	37	al	al	PROPN
gujaf-86	80	38	-	-	PUNCT
gujaf-86	80	39	tamimi	tamimi	PROPN
gujaf-86	80	40	&	&	CCONJ
gujaf-86	80	41	al	al	PROPN
gujaf-86	80	42	-	-	PUNCT
gujaf-86	80	43	mazrooei	mazrooei	PROPN
gujaf-86	80	44	,	,	PUNCT
gujaf-86	80	45	2007	2007	NUM
gujaf-86	80	46	)	)	PUNCT
gujaf-86	80	47	.	.	PUNCT
gujaf-86	81	1	the	the	DET
gujaf-86	81	2	major	major	ADJ
gujaf-86	81	3	reason	reason	NOUN
gujaf-86	81	4	to	to	PART
gujaf-86	81	5	adopt	adopt	VERB
gujaf-86	81	6	the	the	DET
gujaf-86	81	7	assessment	assessment	NOUN
gujaf-86	81	8	of	of	ADP
gujaf-86	81	9	risk	risk	NOUN
gujaf-86	81	10	practices	practice	NOUN
gujaf-86	81	11	is	be	AUX
gujaf-86	81	12	to	to	PART
gujaf-86	81	13	avoid	avoid	VERB
gujaf-86	81	14	the	the	DET
gujaf-86	81	15	probable	probable	ADJ
gujaf-86	81	16	failure	failure	NOUN
gujaf-86	81	17	in	in	ADP
gujaf-86	81	18	future	future	NOUN
gujaf-86	81	19	.	.	PUNCT
gujaf-86	82	1	in	in	ADP
gujaf-86	82	2	reality	reality	NOUN
gujaf-86	82	3	,	,	PUNCT
gujaf-86	82	4	risk	risk	NOUN
gujaf-86	82	5	assessment	assessment	NOUN
gujaf-86	82	6	is	be	AUX
gujaf-86	82	7	associated	associate	VERB
gujaf-86	82	8	with	with	ADP
gujaf-86	82	9	a	a	DET
gujaf-86	82	10	cost	cost	NOUN
gujaf-86	82	11	.	.	PUNCT
gujaf-86	83	1	it	it	PRON
gujaf-86	83	2	is	be	AUX
gujaf-86	83	3	expensive	expensive	ADJ
gujaf-86	83	4	both	both	CCONJ
gujaf-86	83	5	in	in	ADP
gujaf-86	83	6	institutional	institutional	ADJ
gujaf-86	83	7	disruption	disruption	NOUN
gujaf-86	83	8	and	and	CCONJ
gujaf-86	83	9	resources	resource	NOUN
gujaf-86	83	10	.	.	PUNCT
gujaf-86	84	1	the	the	DET
gujaf-86	84	2	control	control	NOUN
gujaf-86	84	3	activities	activity	NOUN
gujaf-86	84	4	refer	refer	VERB
gujaf-86	84	5	to	to	ADP
gujaf-86	84	6	procedures	procedure	NOUN
gujaf-86	84	7	,	,	PUNCT
gujaf-86	84	8	mechanism	mechanism	NOUN
gujaf-86	84	9	and	and	CCONJ
gujaf-86	84	10	policies	policy	NOUN
gujaf-86	84	11	established	establish	VERB
gujaf-86	84	12	in	in	ADP
gujaf-86	84	13	ensuring	ensure	VERB
gujaf-86	84	14	that	that	SCONJ
gujaf-86	84	15	management	management	NOUN
gujaf-86	84	16	directives	directive	NOUN
gujaf-86	84	17	are	be	AUX
gujaf-86	84	18	carried	carry	VERB
gujaf-86	84	19	out	out	ADP
gujaf-86	84	20	appropriately	appropriately	ADV
gujaf-86	84	21	(	(	PUNCT
gujaf-86	84	22	aikins	aikin	NOUN
gujaf-86	84	23	,	,	PUNCT
gujaf-86	84	24	2011	2011	NUM
gujaf-86	84	25	;	;	PUNCT
gujaf-86	84	26	rezaee	rezaee	PROPN
gujaf-86	84	27	2002	2002	NUM
gujaf-86	84	28	)	)	PUNCT
gujaf-86	84	29	.	.	PUNCT
gujaf-86	85	1	the	the	DET
gujaf-86	85	2	proper	proper	ADJ
gujaf-86	85	3	recording	recording	NOUN
gujaf-86	85	4	of	of	ADP
gujaf-86	85	5	procedures	procedure	NOUN
gujaf-86	85	6	and	and	CCONJ
gujaf-86	85	7	operational	operational	ADJ
gujaf-86	85	8	guidelines	guideline	NOUN
gujaf-86	85	9	helps	help	VERB
gujaf-86	85	10	in	in	ADP
gujaf-86	85	11	deciding	decide	VERB
gujaf-86	85	12	how	how	SCONJ
gujaf-86	85	13	control	control	NOUN
gujaf-86	85	14	operations	operation	NOUN
gujaf-86	85	15	should	should	AUX
gujaf-86	85	16	be	be	AUX
gujaf-86	85	17	carried	carry	VERB
gujaf-86	85	18	out	out	ADP
gujaf-86	85	19	.	.	PUNCT
gujaf-86	86	1	they	they	PRON
gujaf-86	86	2	must	must	AUX
gujaf-86	86	3	make	make	VERB
gujaf-86	86	4	sure	sure	ADJ
gujaf-86	86	5	that	that	SCONJ
gujaf-86	86	6	all	all	DET
gujaf-86	86	7	areas	area	NOUN
gujaf-86	86	8	are	be	AUX
gujaf-86	86	9	in	in	ADP
gujaf-86	86	10	compliance	compliance	NOUN
gujaf-86	86	11	with	with	ADP
gujaf-86	86	12	the	the	DET
gujaf-86	86	13	6	6	NUM
gujaf-86	86	14	organizations	organization	NOUN
gujaf-86	86	15	’	'	PUNCT
gujaf-86	86	16	policies	policy	NOUN
gujaf-86	86	17	and	and	CCONJ
gujaf-86	86	18	procedures	procedure	NOUN
gujaf-86	86	19	and	and	CCONJ
gujaf-86	86	20	that	that	SCONJ
gujaf-86	86	21	existing	exist	VERB
gujaf-86	86	22	policies	policy	NOUN
gujaf-86	86	23	and	and	CCONJ
gujaf-86	86	24	procedures	procedure	NOUN
gujaf-86	86	25	remain	remain	VERB
gujaf-86	86	26	intact	intact	ADJ
gujaf-86	86	27	.	.	PUNCT
gujaf-86	87	1	the	the	DET
gujaf-86	87	2	internal	internal	ADJ
gujaf-86	87	3	audit	audit	NOUN
gujaf-86	87	4	function	function	NOUN
gujaf-86	87	5	usually	usually	ADV
gujaf-86	87	6	plays	play	VERB
gujaf-86	87	7	a	a	DET
gujaf-86	87	8	vital	vital	ADJ
gujaf-86	87	9	role	role	NOUN
gujaf-86	87	10	in	in	ADP
gujaf-86	87	11	this	this	DET
gujaf-86	87	12	regard	regard	NOUN
gujaf-86	87	13	(	(	PUNCT
gujaf-86	87	14	basle	basle	PROPN
gujaf-86	87	15	,	,	PUNCT
gujaf-86	87	16	2011	2011	NUM
gujaf-86	87	17	)	)	PUNCT
gujaf-86	87	18	.	.	PUNCT
gujaf-86	88	1	therefore	therefore	ADV
gujaf-86	88	2	,	,	PUNCT
gujaf-86	88	3	control	control	NOUN
gujaf-86	88	4	activities	activity	NOUN
gujaf-86	88	5	should	should	AUX
gujaf-86	88	6	be	be	AUX
gujaf-86	88	7	a	a	DET
gujaf-86	88	8	fundamental	fundamental	ADJ
gujaf-86	88	9	part	part	NOUN
gujaf-86	88	10	of	of	ADP
gujaf-86	88	11	the	the	DET
gujaf-86	88	12	daily	daily	ADJ
gujaf-86	88	13	activities	activity	NOUN
gujaf-86	88	14	of	of	ADP
gujaf-86	88	15	a	a	DET
gujaf-86	88	16	bank	bank	NOUN
gujaf-86	88	17	.	.	PUNCT
gujaf-86	89	1	an	an	DET
gujaf-86	89	2	effective	effective	ADJ
gujaf-86	89	3	ic	ic	PROPN
gujaf-86	89	4	system	system	NOUN
gujaf-86	89	5	requires	require	VERB
gujaf-86	89	6	that	that	SCONJ
gujaf-86	89	7	an	an	DET
gujaf-86	89	8	appropriate	appropriate	ADJ
gujaf-86	89	9	control	control	NOUN
gujaf-86	89	10	structure	structure	NOUN
gujaf-86	89	11	is	be	AUX
gujaf-86	89	12	set	set	VERB
gujaf-86	89	13	up	up	ADP
gujaf-86	89	14	,	,	PUNCT
gujaf-86	89	15	with	with	ADP
gujaf-86	89	16	control	control	NOUN
gujaf-86	89	17	activities	activity	NOUN
gujaf-86	89	18	defined	define	VERB
gujaf-86	89	19	at	at	ADP
gujaf-86	89	20	every	every	DET
gujaf-86	89	21	business	business	NOUN
gujaf-86	89	22	level	level	NOUN
gujaf-86	89	23	.	.	PUNCT
gujaf-86	90	1	these	these	PRON
gujaf-86	90	2	should	should	AUX
gujaf-86	90	3	include	include	VERB
gujaf-86	90	4	:	:	PUNCT
gujaf-86	90	5	top	top	ADJ
gujaf-86	90	6	level	level	NOUN
gujaf-86	90	7	reviews	review	NOUN
gujaf-86	90	8	,	,	PUNCT
gujaf-86	90	9	appropriate	appropriate	ADJ
gujaf-86	90	10	activity	activity	NOUN
gujaf-86	90	11	controls	control	NOUN
gujaf-86	90	12	for	for	ADP
gujaf-86	90	13	different	different	ADJ
gujaf-86	90	14	departments	department	NOUN
gujaf-86	90	15	or	or	CCONJ
gujaf-86	90	16	divisions	division	NOUN
gujaf-86	90	17	,	,	PUNCT
gujaf-86	90	18	physical	physical	ADJ
gujaf-86	90	19	controls	control	NOUN
gujaf-86	90	20	;	;	PUNCT
gujaf-86	90	21	checking	check	VERB
gujaf-86	90	22	for	for	ADP
gujaf-86	90	23	compliance	compliance	NOUN
gujaf-86	90	24	with	with	ADP
gujaf-86	90	25	exposure	exposure	NOUN
gujaf-86	90	26	limits	limit	NOUN
gujaf-86	90	27	and	and	CCONJ
gujaf-86	90	28	follow	follow	VERB
gujaf-86	90	29	-	-	PUNCT
gujaf-86	90	30	up	up	NOUN
gujaf-86	90	31	on	on	ADP
gujaf-86	90	32	non	non	ADJ
gujaf-86	90	33	-	-	NOUN
gujaf-86	90	34	compliance	compliance	NOUN
gujaf-86	90	35	,	,	PUNCT
gujaf-86	90	36	a	a	DET
gujaf-86	90	37	system	system	NOUN
gujaf-86	90	38	of	of	ADP
gujaf-86	90	39	approvals	approval	NOUN
gujaf-86	90	40	and	and	CCONJ
gujaf-86	90	41	authorizations	authorization	NOUN
gujaf-86	90	42	;	;	PUNCT
gujaf-86	90	43	and	and	CCONJ
gujaf-86	90	44	a	a	DET
gujaf-86	90	45	system	system	NOUN
gujaf-86	90	46	of	of	ADP
gujaf-86	90	47	verification	verification	NOUN
gujaf-86	90	48	and	and	CCONJ
gujaf-86	90	49	reconciliation.the	reconciliation.the	DET
gujaf-86	90	50	process	process	NOUN
gujaf-86	90	51	of	of	ADP
gujaf-86	90	52	determining	determine	VERB
gujaf-86	90	53	the	the	DET
gujaf-86	90	54	consistency	consistency	NOUN
gujaf-86	90	55	of	of	ADP
gujaf-86	90	56	the	the	DET
gujaf-86	90	57	internal	internal	ADJ
gujaf-86	90	58	control	control	NOUN
gujaf-86	90	59	system	system	NOUN
gujaf-86	90	60	over	over	ADP
gujaf-86	90	61	time	time	NOUN
gujaf-86	90	62	is	be	AUX
gujaf-86	90	63	referred	refer	VERB
gujaf-86	90	64	to	to	ADP
gujaf-86	90	65	as	as	ADP
gujaf-86	90	66	monitoring	monitoring	NOUN
gujaf-86	90	67	.	.	PUNCT
gujaf-86	91	1	internal	internal	ADJ
gujaf-86	91	2	controls	control	NOUN
gujaf-86	91	3	are	be	AUX
gujaf-86	91	4	procedures	procedure	NOUN
gujaf-86	91	5	so	so	SCONJ
gujaf-86	91	6	they	they	PRON
gujaf-86	91	7	must	must	AUX
gujaf-86	91	8	be	be	AUX
gujaf-86	91	9	properly	properly	ADV
gujaf-86	91	10	and	and	CCONJ
gujaf-86	91	11	closely	closely	ADV
gujaf-86	91	12	monitored	monitor	VERB
gujaf-86	91	13	in	in	ADP
gujaf-86	91	14	order	order	NOUN
gujaf-86	91	15	to	to	PART
gujaf-86	91	16	ensure	ensure	VERB
gujaf-86	91	17	their	their	PRON
gujaf-86	91	18	effectiveness	effectiveness	NOUN
gujaf-86	91	19	.	.	PUNCT
gujaf-86	92	1	monitoring	monitor	VERB
gujaf-86	92	2	offers	offer	VERB
gujaf-86	92	3	assurance	assurance	NOUN
gujaf-86	92	4	to	to	ADP
gujaf-86	92	5	the	the	DET
gujaf-86	92	6	company	company	NOUN
gujaf-86	92	7	that	that	PRON
gujaf-86	92	8	audit	audit	NOUN
gujaf-86	92	9	and	and	CCONJ
gujaf-86	92	10	other	other	ADJ
gujaf-86	92	11	evaluation	evaluation	NOUN
gujaf-86	92	12	results	result	NOUN
gujaf-86	92	13	are	be	AUX
gujaf-86	92	14	promptly	promptly	ADV
gujaf-86	92	15	determined	determine	VERB
gujaf-86	92	16	(	(	PUNCT
gujaf-86	92	17	theofanis	theofanis	NOUN
gujaf-86	92	18	et	et	NOUN
gujaf-86	92	19	al	al	PROPN
gujaf-86	92	20	.	.	PROPN
gujaf-86	92	21	,	,	PUNCT
gujaf-86	92	22	2011	2011	NUM
gujaf-86	92	23	;	;	PUNCT
gujaf-86	92	24	rezaee	rezaee	PROPN
gujaf-86	92	25	,	,	PUNCT
gujaf-86	92	26	2002	2002	NUM
gujaf-86	92	27	)	)	PUNCT
gujaf-86	92	28	.	.	PUNCT
gujaf-86	93	1	normally	normally	ADV
gujaf-86	93	2	,	,	PUNCT
gujaf-86	93	3	monitoring	monitor	VERB
gujaf-86	93	4	takes	take	VERB
gujaf-86	93	5	place	place	NOUN
gujaf-86	93	6	during	during	ADP
gujaf-86	93	7	the	the	DET
gujaf-86	93	8	course	course	NOUN
gujaf-86	93	9	of	of	ADP
gujaf-86	93	10	operations	operation	NOUN
gujaf-86	93	11	.	.	PUNCT
gujaf-86	94	1	it	it	PRON
gujaf-86	94	2	incorporates	incorporate	VERB
gujaf-86	94	3	a	a	DET
gujaf-86	94	4	regular	regular	ADJ
gujaf-86	94	5	supervisory	supervisory	ADJ
gujaf-86	94	6	and	and	CCONJ
gujaf-86	94	7	activities	activity	NOUN
gujaf-86	94	8	of	of	ADP
gujaf-86	94	9	management	management	NOUN
gujaf-86	94	10	,	,	PUNCT
gujaf-86	94	11	and	and	CCONJ
gujaf-86	94	12	other	other	ADJ
gujaf-86	94	13	personnel	personnel	NOUN
gujaf-86	94	14	actions	action	NOUN
gujaf-86	94	15	in	in	ADP
gujaf-86	94	16	discharging	discharge	VERB
gujaf-86	94	17	their	their	PRON
gujaf-86	94	18	duties	duty	NOUN
gujaf-86	94	19	.	.	PUNCT
gujaf-86	95	1	monitoring	monitoring	NOUN
gujaf-86	95	2	is	be	AUX
gujaf-86	95	3	an	an	DET
gujaf-86	95	4	integral	integral	ADJ
gujaf-86	95	5	part	part	NOUN
gujaf-86	95	6	of	of	ADP
gujaf-86	95	7	management	management	NOUN
gujaf-86	95	8	responsibility	responsibility	NOUN
gujaf-86	95	9	in	in	ADP
gujaf-86	95	10	establishing	establish	VERB
gujaf-86	95	11	and	and	CCONJ
gujaf-86	95	12	maintaining	maintain	VERB
gujaf-86	95	13	controls	control	NOUN
gujaf-86	95	14	.	.	PUNCT
gujaf-86	96	1	management	management	NOUN
gujaf-86	96	2	keeps	keep	VERB
gujaf-86	96	3	an	an	DET
gujaf-86	96	4	eye	eye	NOUN
gujaf-86	96	5	on	on	ADP
gujaf-86	96	6	the	the	DET
gujaf-86	96	7	monitoring	monitoring	NOUN
gujaf-86	96	8	control	control	NOUN
gujaf-86	96	9	to	to	PART
gujaf-86	96	10	see	see	VERB
gujaf-86	96	11	whether	whether	SCONJ
gujaf-86	96	12	they	they	PRON
gujaf-86	96	13	are	be	AUX
gujaf-86	96	14	functioning	function	VERB
gujaf-86	96	15	as	as	SCONJ
gujaf-86	96	16	they	they	PRON
gujaf-86	96	17	should	should	AUX
gujaf-86	96	18	and	and	CCONJ
gujaf-86	96	19	if	if	SCONJ
gujaf-86	96	20	they	they	PRON
gujaf-86	96	21	need	need	VERB
gujaf-86	96	22	to	to	PART
gujaf-86	96	23	be	be	AUX
gujaf-86	96	24	updated	update	VERB
gujaf-86	96	25	to	to	PART
gujaf-86	96	26	account	account	VERB
gujaf-86	96	27	for	for	ADP
gujaf-86	96	28	evolving	evolve	VERB
gujaf-86	96	29	conditions	condition	NOUN
gujaf-86	96	30	.	.	PUNCT
gujaf-86	97	1	these	these	DET
gujaf-86	97	2	five	five	NUM
gujaf-86	97	3	components	component	NOUN
gujaf-86	97	4	are	be	AUX
gujaf-86	97	5	intertwined	intertwine	VERB
gujaf-86	97	6	together	together	ADV
gujaf-86	97	7	,	,	PUNCT
gujaf-86	97	8	as	as	ADP
gujaf-86	97	9	a	a	DET
gujaf-86	97	10	result	result	NOUN
gujaf-86	97	11	,	,	PUNCT
gujaf-86	97	12	an	an	DET
gujaf-86	97	13	integrated	integrated	ADJ
gujaf-86	97	14	system	system	NOUN
gujaf-86	97	15	that	that	PRON
gujaf-86	97	16	can	can	AUX
gujaf-86	97	17	respond	respond	VERB
gujaf-86	97	18	dynamically	dynamically	ADV
gujaf-86	97	19	to	to	ADP
gujaf-86	97	20	changing	change	VERB
gujaf-86	97	21	conditions	condition	NOUN
gujaf-86	97	22	.	.	PUNCT
gujaf-86	98	1	internal	internal	ADJ
gujaf-86	98	2	controls	control	NOUN
gujaf-86	98	3	are	be	AUX
gujaf-86	98	4	synonymous	synonymous	ADJ
gujaf-86	98	5	with	with	ADP
gujaf-86	98	6	an	an	DET
gujaf-86	98	7	organization	organization	NOUN
gujaf-86	98	8	’s	’s	PART
gujaf-86	98	9	operational	operational	ADJ
gujaf-86	98	10	activities	activity	NOUN
gujaf-86	98	11	and	and	CCONJ
gujaf-86	98	12	they	they	PRON
gujaf-86	98	13	are	be	AUX
gujaf-86	98	14	most	most	ADV
gujaf-86	98	15	efficient	efficient	ADJ
gujaf-86	98	16	when	when	SCONJ
gujaf-86	98	17	controls	control	NOUN
gujaf-86	98	18	are	be	AUX
gujaf-86	98	19	integrated	integrate	VERB
gujaf-86	98	20	into	into	ADP
gujaf-86	98	21	the	the	DET
gujaf-86	98	22	infrastructure	infrastructure	NOUN
gujaf-86	98	23	being	be	AUX
gujaf-86	98	24	a	a	DET
gujaf-86	98	25	part	part	NOUN
gujaf-86	98	26	of	of	ADP
gujaf-86	98	27	the	the	DET
gujaf-86	98	28	organization	organization	NOUN
gujaf-86	98	29	very	very	ADV
gujaf-86	98	30	nature	nature	NOUN
gujaf-86	98	31	(	(	PUNCT
gujaf-86	98	32	american	american	PROPN
gujaf-86	98	33	institute	institute	PROPN
gujaf-86	98	34	committee	committee	PROPN
gujaf-86	98	35	of	of	ADP
gujaf-86	98	36	public	public	ADJ
gujaf-86	98	37	accountants	accountant	NOUN
gujaf-86	98	38	,	,	PUNCT
gujaf-86	98	39	2017	2017	NUM
gujaf-86	98	40	)	)	PUNCT
gujaf-86	98	41	.	.	PUNCT
gujaf-86	99	1	fraud	fraud	NOUN
gujaf-86	99	2	is	be	AUX
gujaf-86	99	3	an	an	DET
gujaf-86	99	4	intentional	intentional	ADJ
gujaf-86	99	5	act	act	NOUN
gujaf-86	99	6	to	to	PART
gujaf-86	99	7	conceal	conceal	VERB
gujaf-86	99	8	vital	vital	ADJ
gujaf-86	99	9	information	information	NOUN
gujaf-86	99	10	and	and	CCONJ
gujaf-86	99	11	the	the	DET
gujaf-86	99	12	use	use	NOUN
gujaf-86	99	13	of	of	ADP
gujaf-86	99	14	undue	undue	ADJ
gujaf-86	99	15	advantage	advantage	NOUN
gujaf-86	99	16	to	to	PART
gujaf-86	99	17	carry	carry	VERB
gujaf-86	99	18	out	out	ADP
gujaf-86	99	19	an	an	DET
gujaf-86	99	20	unlawful	unlawful	ADJ
gujaf-86	99	21	act	act	NOUN
gujaf-86	99	22	.	.	PUNCT
gujaf-86	100	1	udok	udok	PROPN
gujaf-86	100	2	(	(	PUNCT
gujaf-86	100	3	2002	2002	NUM
gujaf-86	100	4	)	)	PUNCT
gujaf-86	100	5	,	,	PUNCT
gujaf-86	100	6	stated	state	VERB
gujaf-86	100	7	that	that	SCONJ
gujaf-86	100	8	fraud	fraud	NOUN
gujaf-86	100	9	is	be	AUX
gujaf-86	100	10	mainly	mainly	ADV
gujaf-86	100	11	concerned	concerned	ADJ
gujaf-86	100	12	with	with	ADP
gujaf-86	100	13	the	the	DET
gujaf-86	100	14	actions	action	NOUN
gujaf-86	100	15	of	of	ADP
gujaf-86	100	16	individuals	individual	NOUN
gujaf-86	100	17	whose	whose	DET
gujaf-86	100	18	aim	aim	NOUN
gujaf-86	100	19	is	be	AUX
gujaf-86	100	20	to	to	PART
gujaf-86	100	21	channel	channel	VERB
gujaf-86	100	22	the	the	DET
gujaf-86	100	23	fruits	fruit	NOUN
gujaf-86	100	24	of	of	ADP
gujaf-86	100	25	others	other	NOUN
gujaf-86	100	26	labour	labour	ADJ
gujaf-86	100	27	into	into	ADP
gujaf-86	100	28	their	their	PRON
gujaf-86	100	29	own	own	ADJ
gujaf-86	100	30	.	.	PUNCT
gujaf-86	101	1	nwude	nwude	PROPN
gujaf-86	101	2	(	(	PUNCT
gujaf-86	101	3	2006	2006	NUM
gujaf-86	101	4	)	)	PUNCT
gujaf-86	101	5	defined	define	VERB
gujaf-86	101	6	bank	bank	NOUN
gujaf-86	101	7	fraud	fraud	NOUN
gujaf-86	101	8	as	as	ADP
gujaf-86	101	9	the	the	DET
gujaf-86	101	10	misappropriation	misappropriation	NOUN
gujaf-86	101	11	of	of	ADP
gujaf-86	101	12	bank	bank	NOUN
gujaf-86	101	13	assets	asset	NOUN
gujaf-86	101	14	whether	whether	SCONJ
gujaf-86	101	15	in	in	ADP
gujaf-86	101	16	cash	cash	NOUN
gujaf-86	101	17	or	or	CCONJ
gujaf-86	101	18	in	in	ADP
gujaf-86	101	19	kind	kind	NOUN
gujaf-86	101	20	by	by	ADP
gujaf-86	101	21	bank	bank	NOUN
gujaf-86	101	22	employees	employee	NOUN
gujaf-86	101	23	,	,	PUNCT
gujaf-86	101	24	bank	bank	NOUN
gujaf-86	101	25	customers	customer	NOUN
gujaf-86	101	26	or	or	CCONJ
gujaf-86	101	27	third	third	ADJ
gujaf-86	101	28	parties	party	NOUN
gujaf-86	101	29	resulting	result	VERB
gujaf-86	101	30	in	in	ADP
gujaf-86	101	31	loss	loss	NOUN
gujaf-86	101	32	to	to	ADP
gujaf-86	101	33	the	the	DET
gujaf-86	101	34	bank	bank	NOUN
gujaf-86	101	35	.	.	PUNCT
gujaf-86	102	1	he	he	PRON
gujaf-86	102	2	claimed	claim	VERB
gujaf-86	102	3	that	that	SCONJ
gujaf-86	102	4	bank	bank	NOUN
gujaf-86	102	5	fraud	fraud	NOUN
gujaf-86	102	6	is	be	AUX
gujaf-86	102	7	a	a	DET
gujaf-86	102	8	heinous	heinous	ADJ
gujaf-86	102	9	act	act	NOUN
gujaf-86	102	10	that	that	PRON
gujaf-86	102	11	gives	give	VERB
gujaf-86	102	12	the	the	DET
gujaf-86	102	13	dishonest	dishonest	ADJ
gujaf-86	102	14	individuals	individual	NOUN
gujaf-86	102	15	illegal	illegal	ADJ
gujaf-86	102	16	possession	possession	NOUN
gujaf-86	102	17	of	of	ADP
gujaf-86	102	18	other	other	ADJ
gujaf-86	102	19	people	people	NOUN
gujaf-86	102	20	’s	’s	PART
gujaf-86	102	21	money	money	NOUN
gujaf-86	102	22	.	.	PUNCT
gujaf-86	103	1	fraud	fraud	NOUN
gujaf-86	103	2	is	be	AUX
gujaf-86	103	3	also	also	ADV
gujaf-86	103	4	described	describe	VERB
gujaf-86	103	5	as	as	ADP
gujaf-86	103	6	a	a	DET
gujaf-86	103	7	deliberate	deliberate	ADJ
gujaf-86	103	8	act	act	NOUN
gujaf-86	103	9	of	of	ADP
gujaf-86	103	10	deception	deception	NOUN
gujaf-86	103	11	aimed	aim	VERB
gujaf-86	103	12	at	at	ADP
gujaf-86	103	13	obtaining	obtain	VERB
gujaf-86	103	14	an	an	DET
gujaf-86	103	15	unfair	unfair	ADJ
gujaf-86	103	16	advantage	advantage	NOUN
gujaf-86	103	17	at	at	ADP
gujaf-86	103	18	the	the	DET
gujaf-86	103	19	cost	cost	NOUN
gujaf-86	103	20	of	of	ADP
gujaf-86	103	21	a	a	DET
gujaf-86	103	22	person	person	NOUN
gujaf-86	103	23	or	or	CCONJ
gujaf-86	103	24	an	an	DET
gujaf-86	103	25	organization	organization	NOUN
gujaf-86	103	26	losing	lose	VERB
gujaf-86	103	27	property	property	NOUN
gujaf-86	103	28	or	or	CCONJ
gujaf-86	103	29	legal	legal	ADJ
gujaf-86	103	30	rights	right	NOUN
gujaf-86	103	31	(	(	PUNCT
gujaf-86	103	32	eseoghene	eseoghene	NOUN
gujaf-86	103	33	,	,	PUNCT
gujaf-86	103	34	2010	2010	NUM
gujaf-86	103	35	)	)	PUNCT
gujaf-86	103	36	.	.	PUNCT
gujaf-86	104	1	according	accord	VERB
gujaf-86	104	2	to	to	ADP
gujaf-86	104	3	the	the	DET
gujaf-86	104	4	association	association	NOUN
gujaf-86	104	5	of	of	ADP
gujaf-86	104	6	certified	certify	VERB
gujaf-86	104	7	fraud	fraud	NOUN
gujaf-86	104	8	examiners	examiner	NOUN
gujaf-86	104	9	(	(	PUNCT
gujaf-86	104	10	acfe	acfe	NOUN
gujaf-86	104	11	,	,	PUNCT
gujaf-86	104	12	2012	2012	NUM
gujaf-86	104	13	)	)	PUNCT
gujaf-86	104	14	fraud	fraud	NOUN
gujaf-86	104	15	is	be	AUX
gujaf-86	104	16	described	describe	VERB
gujaf-86	104	17	as	as	ADP
gujaf-86	104	18	the	the	DET
gujaf-86	104	19	intentional	intentional	ADJ
gujaf-86	104	20	misuse	misuse	NOUN
gujaf-86	104	21	of	of	ADP
gujaf-86	104	22	application	application	NOUN
gujaf-86	104	23	of	of	ADP
gujaf-86	104	24	an	an	DET
gujaf-86	104	25	organizational	organizational	ADJ
gujaf-86	104	26	assets	asset	NOUN
gujaf-86	104	27	or	or	CCONJ
gujaf-86	104	28	resources	resource	NOUN
gujaf-86	104	29	for	for	ADP
gujaf-86	104	30	personal	personal	ADJ
gujaf-86	104	31	gain	gain	NOUN
gujaf-86	104	32	.	.	PUNCT
gujaf-86	105	1	it	it	PRON
gujaf-86	105	2	can	can	AUX
gujaf-86	105	3	be	be	AUX
gujaf-86	105	4	observed	observe	VERB
gujaf-86	105	5	from	from	ADP
gujaf-86	105	6	the	the	DET
gujaf-86	105	7	foregoing	foregoing	NOUN
gujaf-86	105	8	that	that	SCONJ
gujaf-86	105	9	fraud	fraud	NOUN
gujaf-86	105	10	is	be	AUX
gujaf-86	105	11	prevalent	prevalent	ADJ
gujaf-86	105	12	and	and	CCONJ
gujaf-86	105	13	can	can	AUX
gujaf-86	105	14	cause	cause	VERB
gujaf-86	105	15	huge	huge	ADJ
gujaf-86	105	16	damage	damage	NOUN
gujaf-86	105	17	to	to	ADP
gujaf-86	105	18	any	any	DET
gujaf-86	105	19	organization	organization	NOUN
gujaf-86	105	20	if	if	SCONJ
gujaf-86	105	21	not	not	PART
gujaf-86	105	22	early	early	ADV
gujaf-86	105	23	detected	detect	VERB
gujaf-86	105	24	and	and	CCONJ
gujaf-86	105	25	prevented	prevent	VERB
gujaf-86	105	26	.	.	PUNCT
gujaf-86	106	1	association	association	NOUN
gujaf-86	106	2	of	of	ADP
gujaf-86	106	3	certified	certify	VERB
gujaf-86	106	4	fraud	fraud	NOUN
gujaf-86	106	5	examiners	examiner	NOUN
gujaf-86	106	6	(	(	PUNCT
gujaf-86	106	7	acfe	acfe	NOUN
gujaf-86	106	8	,	,	PUNCT
gujaf-86	106	9	2014	2014	NUM
gujaf-86	106	10	)	)	PUNCT
gujaf-86	106	11	and	and	CCONJ
gujaf-86	106	12	other	other	ADJ
gujaf-86	106	13	professional	professional	ADJ
gujaf-86	106	14	organizations	organization	NOUN
gujaf-86	106	15	,	,	PUNCT
gujaf-86	106	16	in	in	ADP
gujaf-86	106	17	their	their	PRON
gujaf-86	106	18	document	document	NOUN
gujaf-86	106	19	overall	overall	ADJ
gujaf-86	106	20	message	message	NOUN
gujaf-86	106	21	is	be	AUX
gujaf-86	106	22	that	that	SCONJ
gujaf-86	106	23	every	every	DET
gujaf-86	106	24	organization	organization	NOUN
gujaf-86	106	25	that	that	PRON
gujaf-86	106	26	take	take	VERB
gujaf-86	106	27	proactive	proactive	ADJ
gujaf-86	106	28	steps	step	NOUN
gujaf-86	106	29	to	to	PART
gujaf-86	106	30	deter	deter	VERB
gujaf-86	106	31	and	and	CCONJ
gujaf-86	106	32	prevent	prevent	VERB
gujaf-86	106	33	fraud	fraud	NOUN
gujaf-86	106	34	will	will	AUX
gujaf-86	106	35	preserve	preserve	VERB
gujaf-86	106	36	their	their	PRON
gujaf-86	106	37	future	future	NOUN
gujaf-86	106	38	,	,	PUNCT
gujaf-86	106	39	their	their	PRON
gujaf-86	106	40	reputation	reputation	NOUN
gujaf-86	106	41	and	and	CCONJ
gujaf-86	106	42	financial	financial	ADJ
gujaf-86	106	43	integrity	integrity	NOUN
gujaf-86	106	44	.	.	PUNCT
gujaf-86	107	1	it	it	PRON
gujaf-86	107	2	was	be	AUX
gujaf-86	107	3	also	also	ADV
gujaf-86	107	4	documented	document	VERB
gujaf-86	107	5	that	that	SCONJ
gujaf-86	107	6	organizations	organization	NOUN
gujaf-86	107	7	should	should	AUX
gujaf-86	107	8	undertake	undertake	VERB
gujaf-86	107	9	three	three	NUM
gujaf-86	107	10	actions	action	NOUN
gujaf-86	107	11	that	that	PRON
gujaf-86	107	12	are	be	AUX
gujaf-86	107	13	fundamental	fundamental	ADJ
gujaf-86	107	14	to	to	PART
gujaf-86	107	15	curb	curb	VERB
gujaf-86	107	16	or	or	CCONJ
gujaf-86	107	17	prevent	prevent	VERB
gujaf-86	107	18	fraud	fraud	NOUN
gujaf-86	107	19	.	.	PUNCT
gujaf-86	108	1	they	they	PRON
gujaf-86	108	2	include	include	VERB
gujaf-86	108	3	building	build	VERB
gujaf-86	108	4	a	a	DET
gujaf-86	108	5	culture	culture	NOUN
gujaf-86	108	6	of	of	ADP
gujaf-86	108	7	honesty	honesty	NOUN
gujaf-86	108	8	and	and	CCONJ
gujaf-86	108	9	high	high	ADJ
gujaf-86	108	10	ethical	ethical	ADJ
gujaf-86	108	11	standard	standard	NOUN
gujaf-86	108	12	,	,	PUNCT
gujaf-86	108	13	to	to	PART
gujaf-86	108	14	develop	develop	VERB
gujaf-86	108	15	an	an	DET
gujaf-86	108	16	appropriate	appropriate	ADJ
gujaf-86	108	17	oversight	oversight	NOUN
gujaf-86	108	18	process	process	NOUN
gujaf-86	108	19	and	and	CCONJ
gujaf-86	108	20	to	to	PART
gujaf-86	108	21	evaluate	evaluate	VERB
gujaf-86	108	22	antifraud	antifraud	NOUN
gujaf-86	108	23	processes	process	NOUN
gujaf-86	108	24	and	and	CCONJ
gujaf-86	108	25	controls	control	NOUN
gujaf-86	108	26	.	.	PUNCT
gujaf-86	109	1	7	7	NUM
gujaf-86	109	2	the	the	DET
gujaf-86	109	3	theoretical	theoretical	ADJ
gujaf-86	109	4	aspect	aspect	NOUN
gujaf-86	109	5	of	of	ADP
gujaf-86	109	6	this	this	DET
gujaf-86	109	7	study	study	NOUN
gujaf-86	109	8	reviews	review	VERB
gujaf-86	109	9	relevant	relevant	ADJ
gujaf-86	109	10	theories	theory	NOUN
gujaf-86	109	11	which	which	PRON
gujaf-86	109	12	help	help	VERB
gujaf-86	109	13	in	in	ADP
gujaf-86	109	14	better	well	ADJ
gujaf-86	109	15	understanding	understanding	NOUN
gujaf-86	109	16	of	of	ADP
gujaf-86	109	17	this	this	DET
gujaf-86	109	18	study	study	NOUN
gujaf-86	109	19	.	.	PUNCT
gujaf-86	110	1	the	the	DET
gujaf-86	110	2	most	most	ADV
gujaf-86	110	3	important	important	ADJ
gujaf-86	110	4	theory	theory	NOUN
gujaf-86	110	5	adopted	adopt	VERB
gujaf-86	110	6	in	in	ADP
gujaf-86	110	7	this	this	DET
gujaf-86	110	8	study	study	NOUN
gujaf-86	110	9	is	be	AUX
gujaf-86	110	10	the	the	DET
gujaf-86	110	11	fraud	fraud	NOUN
gujaf-86	110	12	triangular	triangular	NOUN
gujaf-86	110	13	theory	theory	NOUN
gujaf-86	110	14	.	.	PUNCT
gujaf-86	111	1	the	the	DET
gujaf-86	111	2	justification	justification	NOUN
gujaf-86	111	3	for	for	ADP
gujaf-86	111	4	choosing	choose	VERB
gujaf-86	111	5	this	this	DET
gujaf-86	111	6	theory	theory	NOUN
gujaf-86	111	7	is	be	AUX
gujaf-86	111	8	that	that	SCONJ
gujaf-86	111	9	the	the	DET
gujaf-86	111	10	theory	theory	NOUN
gujaf-86	111	11	was	be	AUX
gujaf-86	111	12	based	base	VERB
gujaf-86	111	13	on	on	ADP
gujaf-86	111	14	the	the	DET
gujaf-86	111	15	major	major	ADJ
gujaf-86	111	16	factors	factor	NOUN
gujaf-86	111	17	that	that	PRON
gujaf-86	111	18	cause	cause	VERB
gujaf-86	111	19	fraud	fraud	NOUN
gujaf-86	111	20	in	in	ADP
gujaf-86	111	21	an	an	DET
gujaf-86	111	22	organization	organization	NOUN
gujaf-86	111	23	.	.	PUNCT
gujaf-86	112	1	according	accord	VERB
gujaf-86	112	2	to	to	ADP
gujaf-86	112	3	albrecht	albrecht	PROPN
gujaf-86	112	4	and	and	CCONJ
gujaf-86	112	5	zimbelman	zimbelman	NOUN
gujaf-86	112	6	(	(	PUNCT
gujaf-86	112	7	2009	2009	NUM
gujaf-86	112	8	)	)	PUNCT
gujaf-86	112	9	,	,	PUNCT
gujaf-86	112	10	fraud	fraud	NOUN
gujaf-86	112	11	consists	consist	VERB
gujaf-86	112	12	of	of	ADP
gujaf-86	112	13	three	three	NUM
gujaf-86	112	14	elements	element	NOUN
gujaf-86	112	15	:	:	PUNCT
gujaf-86	112	16	perceived	perceive	VERB
gujaf-86	112	17	pressure	pressure	NOUN
gujaf-86	112	18	,	,	PUNCT
gujaf-86	112	19	perceived	perceive	VERB
gujaf-86	112	20	opportunity	opportunity	NOUN
gujaf-86	112	21	and	and	CCONJ
gujaf-86	112	22	rationalization	rationalization	NOUN
gujaf-86	112	23	of	of	ADP
gujaf-86	112	24	the	the	DET
gujaf-86	112	25	fraudulent	fraudulent	ADJ
gujaf-86	112	26	act	act	NOUN
gujaf-86	112	27	,	,	PUNCT
gujaf-86	112	28	these	these	DET
gujaf-86	112	29	three	three	NUM
gujaf-86	112	30	elements	element	NOUN
gujaf-86	112	31	are	be	AUX
gujaf-86	112	32	referred	refer	VERB
gujaf-86	112	33	to	to	ADP
gujaf-86	112	34	as	as	ADP
gujaf-86	112	35	fraud	fraud	NOUN
gujaf-86	112	36	triangle	triangle	NOUN
gujaf-86	112	37	.	.	PUNCT
gujaf-86	113	1	every	every	DET
gujaf-86	113	2	intentional	intentional	ADJ
gujaf-86	113	3	act	act	NOUN
gujaf-86	113	4	of	of	ADP
gujaf-86	113	5	fraud	fraud	NOUN
gujaf-86	113	6	,	,	PUNCT
gujaf-86	113	7	regardless	regardless	ADV
gujaf-86	113	8	of	of	ADP
gujaf-86	113	9	whether	whether	SCONJ
gujaf-86	113	10	it	it	PRON
gujaf-86	113	11	is	be	AUX
gujaf-86	113	12	done	do	VERB
gujaf-86	113	13	on	on	ADP
gujaf-86	113	14	behalf	behalf	NOUN
gujaf-86	113	15	of	of	ADP
gujaf-86	113	16	an	an	DET
gujaf-86	113	17	organization	organization	NOUN
gujaf-86	113	18	contains	contain	VERB
gujaf-86	113	19	the	the	DET
gujaf-86	113	20	three	three	NUM
gujaf-86	113	21	elements	element	NOUN
gujaf-86	113	22	(	(	PUNCT
gujaf-86	113	23	albrecht	albrecht	PROPN
gujaf-86	113	24	&	&	CCONJ
gujaf-86	113	25	zimbelman	zimbelman	PROPN
gujaf-86	113	26	,	,	PUNCT
gujaf-86	113	27	2009	2009	NUM
gujaf-86	113	28	)	)	PUNCT
gujaf-86	113	29	.	.	PUNCT
gujaf-86	114	1	the	the	DET
gujaf-86	114	2	three	three	NUM
gujaf-86	114	3	elements	element	NOUN
gujaf-86	114	4	of	of	ADP
gujaf-86	114	5	the	the	DET
gujaf-86	114	6	fraud	fraud	NOUN
gujaf-86	114	7	triangle	triangle	NOUN
gujaf-86	114	8	interact	interact	VERB
gujaf-86	114	9	,	,	PUNCT
gujaf-86	114	10	for	for	ADP
gujaf-86	114	11	example	example	NOUN
gujaf-86	114	12	the	the	PRON
gujaf-86	114	13	greater	great	ADJ
gujaf-86	114	14	the	the	DET
gujaf-86	114	15	perceived	perceive	VERB
gujaf-86	114	16	desire	desire	NOUN
gujaf-86	114	17	or	or	CCONJ
gujaf-86	114	18	the	the	PRON
gujaf-86	114	19	greater	great	ADJ
gujaf-86	114	20	the	the	DET
gujaf-86	114	21	pressure	pressure	NOUN
gujaf-86	114	22	,	,	PUNCT
gujaf-86	114	23	the	the	DET
gujaf-86	114	24	less	less	ADJ
gujaf-86	114	25	rationalization	rationalization	NOUN
gujaf-86	114	26	is	be	AUX
gujaf-86	114	27	needed	need	VERB
gujaf-86	114	28	to	to	PART
gujaf-86	114	29	commit	commit	VERB
gujaf-86	114	30	fraud	fraud	NOUN
gujaf-86	114	31	(	(	PUNCT
gujaf-86	114	32	albrecht	albrecht	PROPN
gujaf-86	114	33	,	,	PUNCT
gujaf-86	114	34	et	et	PROPN
gujaf-86	114	35	al	al	PROPN
gujaf-86	114	36	.	.	PROPN
gujaf-86	114	37	,	,	PUNCT
gujaf-86	114	38	2010	2010	NUM
gujaf-86	114	39	)	)	PUNCT
gujaf-86	114	40	.	.	PUNCT
gujaf-86	115	1	this	this	DET
gujaf-86	115	2	theory	theory	NOUN
gujaf-86	115	3	,	,	PUNCT
gujaf-86	115	4	as	as	SCONJ
gujaf-86	115	5	onwujiuba	onwujiuba	PROPN
gujaf-86	115	6	(	(	PUNCT
gujaf-86	115	7	2014	2014	NUM
gujaf-86	115	8	)	)	PUNCT
gujaf-86	115	9	points	point	VERB
gujaf-86	115	10	out	out	ADP
gujaf-86	115	11	,	,	PUNCT
gujaf-86	115	12	is	be	AUX
gujaf-86	115	13	particularly	particularly	ADV
gujaf-86	115	14	applicable	applicable	ADJ
gujaf-86	115	15	to	to	ADP
gujaf-86	115	16	financial	financial	ADJ
gujaf-86	115	17	reporting	reporting	NOUN
gujaf-86	115	18	fraud	fraud	NOUN
gujaf-86	115	19	where	where	SCONJ
gujaf-86	115	20	analyst	analyst	NOUN
gujaf-86	115	21	estimates	estimate	VERB
gujaf-86	115	22	,	,	PUNCT
gujaf-86	115	23	management	management	NOUN
gujaf-86	115	24	’s	’s	PART
gujaf-86	115	25	earnings	earning	NOUN
gujaf-86	115	26	guidance	guidance	NOUN
gujaf-86	115	27	,	,	PUNCT
gujaf-86	115	28	and	and	CCONJ
gujaf-86	115	29	a	a	DET
gujaf-86	115	30	history	history	NOUN
gujaf-86	115	31	of	of	ADP
gujaf-86	115	32	revenue	revenue	NOUN
gujaf-86	115	33	and	and	CCONJ
gujaf-86	115	34	earnings	earning	NOUN
gujaf-86	115	35	growth	growth	NOUN
gujaf-86	115	36	are	be	AUX
gujaf-86	115	37	more	more	ADV
gujaf-86	115	38	closely	closely	ADV
gujaf-86	115	39	scrutinized	scrutinize	VERB
gujaf-86	115	40	.	.	PUNCT
gujaf-86	116	1	chiezey	chiezey	PROPN
gujaf-86	116	2	and	and	CCONJ
gujaf-86	116	3	onu	onu	PROPN
gujaf-86	116	4	(	(	PUNCT
gujaf-86	116	5	2013	2013	NUM
gujaf-86	116	6	)	)	PUNCT
gujaf-86	116	7	discovered	discover	VERB
gujaf-86	116	8	that	that	SCONJ
gujaf-86	116	9	financial	financial	ADJ
gujaf-86	116	10	and	and	CCONJ
gujaf-86	116	11	non	non	ADJ
gujaf-86	116	12	-	-	ADJ
gujaf-86	116	13	financial	financial	ADJ
gujaf-86	116	14	pressures	pressure	NOUN
gujaf-86	116	15	are	be	AUX
gujaf-86	116	16	the	the	DET
gujaf-86	116	17	first	first	ADJ
gujaf-86	116	18	temptations	temptation	NOUN
gujaf-86	116	19	which	which	PRON
gujaf-86	116	20	make	make	VERB
gujaf-86	116	21	an	an	DET
gujaf-86	116	22	individual	individual	NOUN
gujaf-86	116	23	to	to	PART
gujaf-86	116	24	commit	commit	VERB
gujaf-86	116	25	fraud	fraud	NOUN
gujaf-86	116	26	.	.	PUNCT
gujaf-86	117	1	however	however	ADV
gujaf-86	117	2	,	,	PUNCT
gujaf-86	117	3	ngalyuka	ngalyuka	PROPN
gujaf-86	117	4	(	(	PUNCT
gujaf-86	117	5	2013	2013	NUM
gujaf-86	117	6	)	)	PUNCT
gujaf-86	117	7	noted	note	VERB
gujaf-86	117	8	that	that	SCONJ
gujaf-86	117	9	financial	financial	ADJ
gujaf-86	117	10	pressure	pressure	NOUN
gujaf-86	117	11	is	be	AUX
gujaf-86	117	12	the	the	DET
gujaf-86	117	13	major	major	ADJ
gujaf-86	117	14	pressure	pressure	NOUN
gujaf-86	117	15	,	,	PUNCT
gujaf-86	117	16	noting	note	VERB
gujaf-86	117	17	that	that	SCONJ
gujaf-86	117	18	financial	financial	ADJ
gujaf-86	117	19	pressure	pressure	NOUN
gujaf-86	117	20	is	be	AUX
gujaf-86	117	21	majorly	majorly	ADV
gujaf-86	117	22	responsible	responsible	ADJ
gujaf-86	117	23	for	for	ADP
gujaf-86	117	24	95	95	NUM
gujaf-86	117	25	%	%	NOUN
gujaf-86	117	26	of	of	ADP
gujaf-86	117	27	frauds	fraud	NOUN
gujaf-86	117	28	committed	commit	VERB
gujaf-86	117	29	.	.	PUNCT
gujaf-86	118	1	this	this	DET
gujaf-86	118	2	theory	theory	NOUN
gujaf-86	118	3	is	be	AUX
gujaf-86	118	4	important	important	ADJ
gujaf-86	118	5	in	in	ADP
gujaf-86	118	6	this	this	DET
gujaf-86	118	7	study	study	NOUN
gujaf-86	118	8	since	since	SCONJ
gujaf-86	118	9	internal	internal	ADJ
gujaf-86	118	10	control	control	NOUN
gujaf-86	118	11	system	system	NOUN
gujaf-86	118	12	is	be	AUX
gujaf-86	118	13	one	one	NUM
gujaf-86	118	14	of	of	ADP
gujaf-86	118	15	the	the	DET
gujaf-86	118	16	mechanisms	mechanism	NOUN
gujaf-86	118	17	used	use	VERB
gujaf-86	118	18	to	to	PART
gujaf-86	118	19	ensure	ensure	VERB
gujaf-86	118	20	that	that	SCONJ
gujaf-86	118	21	no	no	DET
gujaf-86	118	22	fraudulent	fraudulent	ADJ
gujaf-86	118	23	problem	problem	NOUN
gujaf-86	118	24	exists	exist	VERB
gujaf-86	118	25	within	within	ADP
gujaf-86	118	26	the	the	DET
gujaf-86	118	27	banking	banking	NOUN
gujaf-86	118	28	sector	sector	NOUN
gujaf-86	118	29	.	.	PUNCT
gujaf-86	119	1	the	the	DET
gujaf-86	119	2	internal	internal	PROPN
gujaf-86	119	3	control	control	NOUN
gujaf-86	119	4	systems	system	NOUN
gujaf-86	119	5	can	can	AUX
gujaf-86	119	6	also	also	ADV
gujaf-86	119	7	help	help	VERB
gujaf-86	119	8	to	to	PART
gujaf-86	119	9	reduce	reduce	VERB
gujaf-86	119	10	information	information	NOUN
gujaf-86	119	11	asymmetry	asymmetry	NOUN
gujaf-86	119	12	within	within	ADP
gujaf-86	119	13	the	the	DET
gujaf-86	119	14	organization	organization	NOUN
gujaf-86	119	15	.	.	PUNCT
gujaf-86	120	1	the	the	DET
gujaf-86	120	2	fraud	fraud	NOUN
gujaf-86	120	3	triangle	triangle	NOUN
gujaf-86	120	4	theory	theory	NOUN
gujaf-86	120	5	is	be	AUX
gujaf-86	120	6	more	more	ADV
gujaf-86	120	7	relevant	relevant	ADJ
gujaf-86	120	8	to	to	ADP
gujaf-86	120	9	this	this	DET
gujaf-86	120	10	study	study	NOUN
gujaf-86	120	11	and	and	CCONJ
gujaf-86	120	12	as	as	SCONJ
gujaf-86	120	13	such	such	DET
gujaf-86	120	14	this	this	DET
gujaf-86	120	15	study	study	NOUN
gujaf-86	120	16	is	be	AUX
gujaf-86	120	17	based	base	VERB
gujaf-86	120	18	on	on	ADP
gujaf-86	120	19	it	it	PRON
gujaf-86	120	20	.	.	PUNCT
gujaf-86	121	1	the	the	DET
gujaf-86	121	2	use	use	NOUN
gujaf-86	121	3	of	of	ADP
gujaf-86	121	4	the	the	DET
gujaf-86	121	5	fraud	fraud	NOUN
gujaf-86	121	6	triangle	triangle	NOUN
gujaf-86	121	7	theory	theory	NOUN
gujaf-86	121	8	is	be	AUX
gujaf-86	121	9	based	base	VERB
gujaf-86	121	10	on	on	ADP
gujaf-86	121	11	the	the	DET
gujaf-86	121	12	premise	premise	NOUN
gujaf-86	121	13	that	that	SCONJ
gujaf-86	121	14	since	since	SCONJ
gujaf-86	121	15	the	the	DET
gujaf-86	121	16	internal	internal	ADJ
gujaf-86	121	17	control	control	NOUN
gujaf-86	121	18	systems	system	NOUN
gujaf-86	121	19	is	be	AUX
gujaf-86	121	20	the	the	DET
gujaf-86	121	21	mechanisms	mechanism	NOUN
gujaf-86	121	22	employed	employ	VERB
gujaf-86	121	23	to	to	PART
gujaf-86	121	24	ensure	ensure	VERB
gujaf-86	121	25	that	that	SCONJ
gujaf-86	121	26	no	no	DET
gujaf-86	121	27	fraudulent	fraudulent	ADJ
gujaf-86	121	28	problem	problem	NOUN
gujaf-86	121	29	exists	exist	VERB
gujaf-86	121	30	within	within	ADP
gujaf-86	121	31	the	the	DET
gujaf-86	121	32	banking	banking	NOUN
gujaf-86	121	33	sector	sector	NOUN
gujaf-86	121	34	and	and	CCONJ
gujaf-86	121	35	also	also	ADV
gujaf-86	121	36	help	help	VERB
gujaf-86	121	37	to	to	PART
gujaf-86	121	38	eliminate	eliminate	VERB
gujaf-86	121	39	knowledge	knowledge	NOUN
gujaf-86	121	40	asymmetry	asymmetry	NOUN
gujaf-86	121	41	within	within	ADP
gujaf-86	121	42	the	the	DET
gujaf-86	121	43	organization	organization	NOUN
gujaf-86	121	44	.	.	PUNCT
gujaf-86	122	1	from	from	ADP
gujaf-86	122	2	the	the	DET
gujaf-86	122	3	empirical	empirical	ADJ
gujaf-86	122	4	perspective	perspective	NOUN
gujaf-86	122	5	,	,	PUNCT
gujaf-86	122	6	various	various	ADJ
gujaf-86	122	7	studies	study	NOUN
gujaf-86	122	8	were	be	AUX
gujaf-86	122	9	reviewed	review	VERB
gujaf-86	122	10	to	to	PART
gujaf-86	122	11	establish	establish	VERB
gujaf-86	122	12	an	an	DET
gujaf-86	122	13	empirical	empirical	ADJ
gujaf-86	122	14	basis	basis	NOUN
gujaf-86	122	15	on	on	ADP
gujaf-86	122	16	the	the	DET
gujaf-86	122	17	effect	effect	NOUN
gujaf-86	122	18	of	of	ADP
gujaf-86	122	19	internal	internal	ADJ
gujaf-86	122	20	control	control	NOUN
gujaf-86	122	21	mechanism	mechanism	NOUN
gujaf-86	122	22	in	in	ADP
gujaf-86	122	23	fraud	fraud	NOUN
gujaf-86	122	24	prevention	prevention	NOUN
gujaf-86	122	25	and	and	CCONJ
gujaf-86	122	26	detection	detection	NOUN
gujaf-86	122	27	among	among	ADP
gujaf-86	122	28	listed	list	VERB
gujaf-86	122	29	deposit	deposit	NOUN
gujaf-86	122	30	money	money	NOUN
gujaf-86	122	31	banks	bank	NOUN
gujaf-86	122	32	in	in	ADP
gujaf-86	122	33	nigeria	nigeria	PROPN
gujaf-86	122	34	.	.	PUNCT
gujaf-86	123	1	based	base	VERB
gujaf-86	123	2	on	on	ADP
gujaf-86	123	3	this	this	DET
gujaf-86	123	4	premise	premise	NOUN
gujaf-86	123	5	,	,	PUNCT
gujaf-86	123	6	the	the	DET
gujaf-86	123	7	following	follow	VERB
gujaf-86	123	8	empirical	empirical	ADJ
gujaf-86	123	9	literature	literature	NOUN
gujaf-86	123	10	were	be	AUX
gujaf-86	123	11	reviewed	review	VERB
gujaf-86	123	12	:	:	PUNCT
gujaf-86	123	13	in	in	ADP
gujaf-86	123	14	the	the	DET
gujaf-86	123	15	jaffna	jaffna	PROPN
gujaf-86	123	16	district	district	PROPN
gujaf-86	123	17	of	of	ADP
gujaf-86	123	18	sri	sri	PROPN
gujaf-86	123	19	lanka	lanka	PROPN
gujaf-86	123	20	,	,	PUNCT
gujaf-86	123	21	muraleetharan	muraleetharan	NOUN
gujaf-86	123	22	(	(	PUNCT
gujaf-86	123	23	2016	2016	NUM
gujaf-86	123	24	)	)	PUNCT
gujaf-86	123	25	examined	examine	VERB
gujaf-86	123	26	the	the	DET
gujaf-86	123	27	relationship	relationship	NOUN
gujaf-86	123	28	between	between	ADP
gujaf-86	123	29	the	the	DET
gujaf-86	123	30	control	control	NOUN
gujaf-86	123	31	environment	environment	NOUN
gujaf-86	123	32	and	and	CCONJ
gujaf-86	123	33	the	the	DET
gujaf-86	123	34	efficiency	efficiency	NOUN
gujaf-86	123	35	of	of	ADP
gujaf-86	123	36	internal	internal	ADJ
gujaf-86	123	37	control	control	NOUN
gujaf-86	123	38	systems	system	NOUN
gujaf-86	123	39	in	in	ADP
gujaf-86	123	40	private	private	ADJ
gujaf-86	123	41	and	and	CCONJ
gujaf-86	123	42	public	public	ADJ
gujaf-86	123	43	organizations	organization	NOUN
gujaf-86	123	44	.	.	PUNCT
gujaf-86	124	1	source	source	NOUN
gujaf-86	124	2	of	of	ADP
gujaf-86	124	3	data	datum	NOUN
gujaf-86	124	4	was	be	AUX
gujaf-86	124	5	through	through	ADP
gujaf-86	124	6	questionnaire	questionnaire	NOUN
gujaf-86	124	7	and	and	CCONJ
gujaf-86	124	8	where	where	SCONJ
gujaf-86	124	9	181	181	NUM
gujaf-86	124	10	samples	sample	NOUN
gujaf-86	124	11	drawn	draw	VERB
gujaf-86	124	12	from	from	ADP
gujaf-86	124	13	office	office	NOUN
gujaf-86	124	14	staff	staff	NOUN
gujaf-86	124	15	.	.	PUNCT
gujaf-86	125	1	data	datum	NOUN
gujaf-86	125	2	were	be	AUX
gujaf-86	125	3	analyzed	analyze	VERB
gujaf-86	125	4	using	use	VERB
gujaf-86	125	5	chi	chi	PROPN
gujaf-86	125	6	square	square	PROPN
gujaf-86	125	7	and	and	CCONJ
gujaf-86	125	8	regression	regression	NOUN
gujaf-86	125	9	statistical	statistical	ADJ
gujaf-86	125	10	as	as	ADP
gujaf-86	125	11	measurement	measurement	NOUN
gujaf-86	125	12	of	of	ADP
gujaf-86	125	13	variables	variable	NOUN
gujaf-86	125	14	.	.	PUNCT
gujaf-86	126	1	the	the	DET
gujaf-86	126	2	finding	finding	NOUN
gujaf-86	126	3	of	of	ADP
gujaf-86	126	4	the	the	DET
gujaf-86	126	5	study	study	NOUN
gujaf-86	126	6	indicates	indicate	VERB
gujaf-86	126	7	that	that	SCONJ
gujaf-86	126	8	there	there	PRON
gujaf-86	126	9	is	be	VERB
gujaf-86	126	10	no	no	DET
gujaf-86	126	11	significant	significant	ADJ
gujaf-86	126	12	relationship	relationship	NOUN
gujaf-86	126	13	between	between	ADP
gujaf-86	126	14	internal	internal	ADJ
gujaf-86	126	15	control	control	NOUN
gujaf-86	126	16	effectiveness	effectiveness	NOUN
gujaf-86	126	17	and	and	CCONJ
gujaf-86	126	18	the	the	DET
gujaf-86	126	19	control	control	PROPN
gujaf-86	126	20	environment	environment	PROPN
gujaf-86	126	21	.	.	PUNCT
gujaf-86	127	1	bett	bett	NOUN
gujaf-86	127	2	and	and	CCONJ
gujaf-86	127	3	memba	memba	NOUN
gujaf-86	127	4	(	(	PUNCT
gujaf-86	127	5	2017	2017	NUM
gujaf-86	127	6	)	)	PUNCT
gujaf-86	127	7	examined	examine	VERB
gujaf-86	127	8	the	the	DET
gujaf-86	127	9	control	control	NOUN
gujaf-86	127	10	environment	environment	NOUN
gujaf-86	127	11	effects	effect	NOUN
gujaf-86	127	12	on	on	ADP
gujaf-86	127	13	the	the	DET
gujaf-86	127	14	system	system	NOUN
gujaf-86	127	15	of	of	ADP
gujaf-86	127	16	internal	internal	ADJ
gujaf-86	127	17	control	control	NOUN
gujaf-86	127	18	in	in	ADP
gujaf-86	127	19	kenyan	kenyan	ADJ
gujaf-86	127	20	processing	processing	NOUN
gujaf-86	127	21	firms	firm	NOUN
gujaf-86	127	22	.	.	PUNCT
gujaf-86	128	1	the	the	DET
gujaf-86	128	2	survey	survey	NOUN
gujaf-86	128	3	research	research	NOUN
gujaf-86	128	4	design	design	NOUN
gujaf-86	128	5	was	be	AUX
gujaf-86	128	6	adopted	adopt	VERB
gujaf-86	128	7	for	for	ADP
gujaf-86	128	8	the	the	DET
gujaf-86	128	9	study	study	NOUN
gujaf-86	128	10	and	and	CCONJ
gujaf-86	128	11	a	a	DET
gujaf-86	128	12	census	census	NOUN
gujaf-86	128	13	of	of	ADP
gujaf-86	128	14	189	189	NUM
gujaf-86	128	15	respondents	respondent	NOUN
gujaf-86	128	16	was	be	AUX
gujaf-86	128	17	employed	employ	VERB
gujaf-86	128	18	.	.	PUNCT
gujaf-86	129	1	inferential	inferential	ADJ
gujaf-86	129	2	and	and	CCONJ
gujaf-86	129	3	descriptive	descriptive	ADJ
gujaf-86	129	4	statistics	statistic	NOUN
gujaf-86	129	5	were	be	AUX
gujaf-86	129	6	used	use	VERB
gujaf-86	129	7	to	to	PART
gujaf-86	129	8	interpret	interpret	VERB
gujaf-86	129	9	the	the	DET
gujaf-86	129	10	collected	collect	VERB
gujaf-86	129	11	data	datum	NOUN
gujaf-86	129	12	.	.	PUNCT
gujaf-86	130	1	the	the	DET
gujaf-86	130	2	findings	finding	NOUN
gujaf-86	130	3	of	of	ADP
gujaf-86	130	4	the	the	DET
gujaf-86	130	5	study	study	NOUN
gujaf-86	130	6	confirmed	confirm	VERB
gujaf-86	130	7	that	that	SCONJ
gujaf-86	130	8	the	the	DET
gujaf-86	130	9	control	control	NOUN
gujaf-86	130	10	environment	environment	NOUN
gujaf-86	130	11	has	have	VERB
gujaf-86	130	12	significant	significant	ADJ
gujaf-86	130	13	effect	effect	NOUN
gujaf-86	130	14	on	on	ADP
gujaf-86	130	15	internal	internal	ADJ
gujaf-86	130	16	control	control	NOUN
gujaf-86	130	17	system	system	NOUN
gujaf-86	130	18	effectiveness	effectiveness	NOUN
gujaf-86	130	19	.	.	PUNCT
gujaf-86	131	1	8	8	NUM
gujaf-86	131	2	siyanbola	siyanbola	PROPN
gujaf-86	131	3	,	,	PUNCT
gujaf-86	131	4	(	(	PUNCT
gujaf-86	131	5	2013	2013	NUM
gujaf-86	131	6	)	)	PUNCT
gujaf-86	131	7	examined	examine	VERB
gujaf-86	131	8	effective	effective	ADJ
gujaf-86	131	9	internal	internal	ADJ
gujaf-86	131	10	controls	control	NOUN
gujaf-86	131	11	system	system	NOUN
gujaf-86	131	12	as	as	ADP
gujaf-86	131	13	antidote	antidote	NOUN
gujaf-86	131	14	for	for	ADP
gujaf-86	131	15	distress	distress	NOUN
gujaf-86	131	16	in	in	ADP
gujaf-86	131	17	the	the	DET
gujaf-86	131	18	nigeria	nigeria	PROPN
gujaf-86	131	19	banking	banking	NOUN
gujaf-86	131	20	industry	industry	NOUN
gujaf-86	131	21	.	.	PUNCT
gujaf-86	132	1	the	the	DET
gujaf-86	132	2	study	study	NOUN
gujaf-86	132	3	revealed	reveal	VERB
gujaf-86	132	4	that	that	SCONJ
gujaf-86	132	5	while	while	SCONJ
gujaf-86	132	6	internal	internal	ADJ
gujaf-86	132	7	control	control	NOUN
gujaf-86	132	8	systems	system	NOUN
gujaf-86	132	9	are	be	AUX
gujaf-86	132	10	present	present	ADJ
gujaf-86	132	11	in	in	ADP
gujaf-86	132	12	the	the	DET
gujaf-86	132	13	majority	majority	NOUN
gujaf-86	132	14	of	of	ADP
gujaf-86	132	15	the	the	DET
gujaf-86	132	16	banks	bank	NOUN
gujaf-86	132	17	studied	study	VERB
gujaf-86	132	18	,	,	PUNCT
gujaf-86	132	19	the	the	DET
gujaf-86	132	20	system	system	NOUN
gujaf-86	132	21	is	be	AUX
gujaf-86	132	22	being	be	AUX
gujaf-86	132	23	tampered	tamper	VERB
gujaf-86	132	24	with	with	ADP
gujaf-86	132	25	due	due	ADJ
gujaf-86	132	26	to	to	ADP
gujaf-86	132	27	both	both	DET
gujaf-86	132	28	knowledge	knowledge	NOUN
gujaf-86	132	29	gaps	gap	NOUN
gujaf-86	132	30	by	by	ADP
gujaf-86	132	31	some	some	PRON
gujaf-86	132	32	of	of	ADP
gujaf-86	132	33	the	the	DET
gujaf-86	132	34	operators	operator	NOUN
gujaf-86	132	35	on	on	ADP
gujaf-86	132	36	the	the	DET
gujaf-86	132	37	lower	low	ADJ
gujaf-86	132	38	scale	scale	NOUN
gujaf-86	132	39	and	and	CCONJ
gujaf-86	132	40	deliberate	deliberate	ADJ
gujaf-86	132	41	action	action	NOUN
gujaf-86	132	42	of	of	ADP
gujaf-86	132	43	management	management	NOUN
gujaf-86	132	44	and	and	CCONJ
gujaf-86	132	45	key	key	ADJ
gujaf-86	132	46	staff	staff	NOUN
gujaf-86	132	47	.	.	PUNCT
gujaf-86	133	1	the	the	DET
gujaf-86	133	2	study	study	NOUN
gujaf-86	133	3	also	also	ADV
gujaf-86	133	4	shows	show	VERB
gujaf-86	133	5	that	that	SCONJ
gujaf-86	133	6	well	well	ADV
gujaf-86	133	7	-	-	PUNCT
gujaf-86	133	8	built	build	VERB
gujaf-86	133	9	internal	internal	ADJ
gujaf-86	133	10	control	control	NOUN
gujaf-86	133	11	system	system	NOUN
gujaf-86	133	12	should	should	AUX
gujaf-86	133	13	be	be	AUX
gujaf-86	133	14	constrained	constrain	VERB
gujaf-86	133	15	to	to	PART
gujaf-86	133	16	control	control	VERB
gujaf-86	133	17	and	and	CCONJ
gujaf-86	133	18	reduce	reduce	VERB
gujaf-86	133	19	the	the	DET
gujaf-86	133	20	effect	effect	NOUN
gujaf-86	133	21	of	of	ADP
gujaf-86	133	22	fraud	fraud	NOUN
gujaf-86	133	23	and	and	CCONJ
gujaf-86	133	24	mismanagement	mismanagement	NOUN
gujaf-86	133	25	.	.	PUNCT
gujaf-86	134	1	for	for	SCONJ
gujaf-86	134	2	an	an	DET
gujaf-86	134	3	internal	internal	ADJ
gujaf-86	134	4	auditor	auditor	NOUN
gujaf-86	134	5	work	work	NOUN
gujaf-86	134	6	to	to	PART
gujaf-86	134	7	be	be	AUX
gujaf-86	134	8	effective	effective	ADJ
gujaf-86	134	9	in	in	ADP
gujaf-86	134	10	the	the	DET
gujaf-86	134	11	organization	organization	NOUN
gujaf-86	134	12	,	,	PUNCT
gujaf-86	134	13	it	it	PRON
gujaf-86	134	14	is	be	AUX
gujaf-86	134	15	important	important	ADJ
gujaf-86	134	16	for	for	SCONJ
gujaf-86	134	17	the	the	DET
gujaf-86	134	18	management	management	NOUN
gujaf-86	134	19	to	to	PART
gujaf-86	134	20	respect	respect	VERB
gujaf-86	134	21	the	the	DET
gujaf-86	134	22	recommendations	recommendation	NOUN
gujaf-86	134	23	of	of	ADP
gujaf-86	134	24	such	such	ADJ
gujaf-86	134	25	auditors	auditor	NOUN
gujaf-86	134	26	.	.	PUNCT
gujaf-86	135	1	the	the	DET
gujaf-86	135	2	finding	finding	NOUN
gujaf-86	135	3	of	of	ADP
gujaf-86	135	4	the	the	DET
gujaf-86	135	5	study	study	NOUN
gujaf-86	135	6	indicates	indicate	VERB
gujaf-86	135	7	that	that	SCONJ
gujaf-86	135	8	auditors	auditor	NOUN
gujaf-86	135	9	’	’	PART
gujaf-86	135	10	recommendations	recommendation	NOUN
gujaf-86	135	11	are	be	AUX
gujaf-86	135	12	not	not	PART
gujaf-86	135	13	implemented	implement	VERB
gujaf-86	135	14	by	by	ADP
gujaf-86	135	15	those	those	PRON
gujaf-86	135	16	who	who	PRON
gujaf-86	135	17	are	be	AUX
gujaf-86	135	18	to	to	PART
gujaf-86	135	19	act	act	VERB
gujaf-86	135	20	on	on	ADP
gujaf-86	135	21	them	they	PRON
gujaf-86	135	22	which	which	PRON
gujaf-86	135	23	lead	lead	VERB
gujaf-86	135	24	to	to	ADP
gujaf-86	135	25	total	total	ADJ
gujaf-86	135	26	collapse	collapse	NOUN
gujaf-86	135	27	of	of	ADP
gujaf-86	135	28	the	the	DET
gujaf-86	135	29	institution	institution	NOUN
gujaf-86	135	30	.	.	PUNCT
gujaf-86	136	1	zuraidah	zuraidah	PROPN
gujaf-86	136	2	,	,	PUNCT
gujaf-86	136	3	et	et	PROPN
gujaf-86	136	4	al	al	PROPN
gujaf-86	136	5	.	.	PROPN
gujaf-86	137	1	(	(	PUNCT
gujaf-86	137	2	2015	2015	NUM
gujaf-86	137	3	)	)	PUNCT
gujaf-86	137	4	examined	examine	VERB
gujaf-86	137	5	fraud	fraud	NOUN
gujaf-86	137	6	schemes	scheme	NOUN
gujaf-86	137	7	in	in	ADP
gujaf-86	137	8	the	the	DET
gujaf-86	137	9	banking	banking	NOUN
gujaf-86	137	10	and	and	CCONJ
gujaf-86	137	11	the	the	DET
gujaf-86	137	12	measures	measure	NOUN
gujaf-86	137	13	that	that	PRON
gujaf-86	137	14	are	be	AUX
gujaf-86	137	15	preventive	preventive	ADJ
gujaf-86	137	16	to	to	PART
gujaf-86	137	17	avoid	avoid	VERB
gujaf-86	137	18	severe	severe	ADJ
gujaf-86	137	19	financial	financial	ADJ
gujaf-86	137	20	loss	loss	NOUN
gujaf-86	137	21	.	.	PUNCT
gujaf-86	138	1	the	the	DET
gujaf-86	138	2	study	study	NOUN
gujaf-86	138	3	was	be	AUX
gujaf-86	138	4	conducted	conduct	VERB
gujaf-86	138	5	among	among	ADP
gujaf-86	138	6	malaysian	malaysian	ADJ
gujaf-86	138	7	banking	banking	NOUN
gujaf-86	138	8	management	management	NOUN
gujaf-86	138	9	levels	level	NOUN
gujaf-86	138	10	,	,	PUNCT
gujaf-86	138	11	with	with	ADP
gujaf-86	138	12	a	a	DET
gujaf-86	138	13	focus	focus	NOUN
gujaf-86	138	14	on	on	ADP
gujaf-86	138	15	branch	branch	NOUN
gujaf-86	138	16	managers	manager	NOUN
gujaf-86	138	17	and	and	CCONJ
gujaf-86	138	18	assistant	assistant	NOUN
gujaf-86	138	19	managers	manager	NOUN
gujaf-86	138	20	who	who	PRON
gujaf-86	138	21	handle	handle	VERB
gujaf-86	138	22	mortgage	mortgage	NOUN
gujaf-86	138	23	loans	loan	NOUN
gujaf-86	138	24	with	with	ADP
gujaf-86	138	25	hire	hire	NOUN
gujaf-86	138	26	purchase	purchase	NOUN
gujaf-86	138	27	loans	loan	NOUN
gujaf-86	138	28	.	.	PUNCT
gujaf-86	139	1	according	accord	VERB
gujaf-86	139	2	to	to	ADP
gujaf-86	139	3	the	the	DET
gujaf-86	139	4	results	result	NOUN
gujaf-86	139	5	,	,	PUNCT
gujaf-86	139	6	fraudsters	fraudster	NOUN
gujaf-86	139	7	are	be	AUX
gujaf-86	139	8	still	still	ADV
gujaf-86	139	9	aware	aware	ADJ
gujaf-86	139	10	of	of	ADP
gujaf-86	139	11	the	the	DET
gujaf-86	139	12	process	process	NOUN
gujaf-86	139	13	and	and	CCONJ
gujaf-86	139	14	have	have	AUX
gujaf-86	139	15	capitalized	capitalize	VERB
gujaf-86	139	16	and	and	CCONJ
gujaf-86	139	17	manipulated	manipulate	VERB
gujaf-86	139	18	it	it	PRON
gujaf-86	139	19	in	in	ADP
gujaf-86	139	20	order	order	NOUN
gujaf-86	139	21	to	to	PART
gujaf-86	139	22	infiltrate	infiltrate	VERB
gujaf-86	139	23	and	and	CCONJ
gujaf-86	139	24	commit	commit	VERB
gujaf-86	139	25	fraud	fraud	NOUN
gujaf-86	139	26	.	.	PUNCT
gujaf-86	140	1	they	they	PRON
gujaf-86	140	2	concluded	conclude	VERB
gujaf-86	140	3	in	in	ADP
gujaf-86	140	4	their	their	PRON
gujaf-86	140	5	report	report	NOUN
gujaf-86	140	6	that	that	SCONJ
gujaf-86	140	7	achieving	achieve	VERB
gujaf-86	140	8	zero	zero	NUM
gujaf-86	140	9	fraud	fraud	NOUN
gujaf-86	140	10	risk	risk	NOUN
gujaf-86	140	11	in	in	ADP
gujaf-86	140	12	the	the	DET
gujaf-86	140	13	banking	banking	NOUN
gujaf-86	140	14	sector	sector	NOUN
gujaf-86	140	15	is	be	AUX
gujaf-86	140	16	difficult	difficult	ADJ
gujaf-86	140	17	because	because	SCONJ
gujaf-86	140	18	fraudsters	fraudster	NOUN
gujaf-86	140	19	will	will	AUX
gujaf-86	140	20	still	still	ADV
gujaf-86	140	21	find	find	VERB
gujaf-86	140	22	a	a	DET
gujaf-86	140	23	way	way	NOUN
gujaf-86	140	24	.	.	PUNCT
gujaf-86	141	1	idowu	idowu	NOUN
gujaf-86	141	2	and	and	CCONJ
gujaf-86	141	3	adedoku	adedoku	ADJ
gujaf-86	141	4	(	(	PUNCT
gujaf-86	141	5	2013	2013	NUM
gujaf-86	141	6	)	)	PUNCT
gujaf-86	141	7	studied	study	VERB
gujaf-86	141	8	the	the	DET
gujaf-86	141	9	effect	effect	NOUN
gujaf-86	141	10	of	of	ADP
gujaf-86	141	11	internal	internal	ADJ
gujaf-86	141	12	control	control	NOUN
gujaf-86	141	13	system	system	NOUN
gujaf-86	141	14	on	on	ADP
gujaf-86	141	15	fraud	fraud	NOUN
gujaf-86	141	16	detections	detection	NOUN
gujaf-86	141	17	in	in	ADP
gujaf-86	141	18	selected	select	VERB
gujaf-86	141	19	commercials	commercial	NOUN
gujaf-86	141	20	banks	bank	NOUN
gujaf-86	141	21	in	in	ADP
gujaf-86	141	22	nigeria	nigeria	PROPN
gujaf-86	141	23	.	.	PUNCT
gujaf-86	142	1	the	the	DET
gujaf-86	142	2	least	least	ADJ
gujaf-86	142	3	square	square	ADJ
gujaf-86	142	4	regression	regression	NOUN
gujaf-86	142	5	analysis	analysis	NOUN
gujaf-86	142	6	was	be	AUX
gujaf-86	142	7	employed	employ	VERB
gujaf-86	142	8	,	,	PUNCT
gujaf-86	142	9	and	and	CCONJ
gujaf-86	142	10	the	the	DET
gujaf-86	142	11	result	result	NOUN
gujaf-86	142	12	showed	show	VERB
gujaf-86	142	13	that	that	SCONJ
gujaf-86	142	14	fraud	fraud	NOUN
gujaf-86	142	15	was	be	AUX
gujaf-86	142	16	present	present	ADJ
gujaf-86	142	17	due	due	ADP
gujaf-86	142	18	to	to	ADP
gujaf-86	142	19	poor	poor	ADJ
gujaf-86	142	20	training	training	NOUN
gujaf-86	142	21	of	of	ADP
gujaf-86	142	22	employees	employee	NOUN
gujaf-86	142	23	.	.	PUNCT
gujaf-86	143	1	in	in	ADP
gujaf-86	143	2	the	the	DET
gujaf-86	143	3	study	study	NOUN
gujaf-86	143	4	by	by	ADP
gujaf-86	143	5	ozigbo	ozigbo	NOUN
gujaf-86	143	6	(	(	PUNCT
gujaf-86	143	7	2015	2015	NUM
gujaf-86	143	8	)	)	PUNCT
gujaf-86	143	9	in	in	ADP
gujaf-86	143	10	examining	examine	VERB
gujaf-86	143	11	fraud	fraud	NOUN
gujaf-86	143	12	prevention	prevention	NOUN
gujaf-86	143	13	and	and	CCONJ
gujaf-86	143	14	internal	internal	ADJ
gujaf-86	143	15	control	control	NOUN
gujaf-86	143	16	in	in	ADP
gujaf-86	143	17	nigerian	nigerian	ADJ
gujaf-86	143	18	business	business	NOUN
gujaf-86	143	19	organizations	organization	NOUN
gujaf-86	143	20	.	.	PUNCT
gujaf-86	144	1	survey	survey	NOUN
gujaf-86	144	2	was	be	AUX
gujaf-86	144	3	carried	carry	VERB
gujaf-86	144	4	out	out	ADP
gujaf-86	144	5	in	in	ADP
gujaf-86	144	6	some	some	DET
gujaf-86	144	7	selected	select	VERB
gujaf-86	144	8	firms	firm	NOUN
gujaf-86	144	9	in	in	ADP
gujaf-86	144	10	warri	warri	PROPN
gujaf-86	144	11	metropolis	metropolis	PROPN
gujaf-86	144	12	.	.	PUNCT
gujaf-86	145	1	according	accord	VERB
gujaf-86	145	2	to	to	ADP
gujaf-86	145	3	the	the	DET
gujaf-86	145	4	study	study	NOUN
gujaf-86	145	5	's	's	PART
gujaf-86	145	6	result	result	NOUN
gujaf-86	145	7	,	,	PUNCT
gujaf-86	145	8	internal	internal	ADJ
gujaf-86	145	9	control	control	NOUN
gujaf-86	145	10	has	have	VERB
gujaf-86	145	11	a	a	DET
gujaf-86	145	12	significant	significant	ADJ
gujaf-86	145	13	relationship	relationship	NOUN
gujaf-86	145	14	with	with	ADP
gujaf-86	145	15	fraud	fraud	NOUN
gujaf-86	145	16	prevention	prevention	NOUN
gujaf-86	145	17	.	.	PUNCT
gujaf-86	146	1	it	it	PRON
gujaf-86	146	2	was	be	AUX
gujaf-86	146	3	therefore	therefore	ADV
gujaf-86	146	4	concluded	conclude	VERB
gujaf-86	146	5	that	that	SCONJ
gujaf-86	146	6	internal	internal	ADJ
gujaf-86	146	7	control	control	NOUN
gujaf-86	146	8	is	be	AUX
gujaf-86	146	9	of	of	ADP
gujaf-86	146	10	necessity	necessity	NOUN
gujaf-86	146	11	to	to	PART
gujaf-86	146	12	safeguard	safeguard	VERB
gujaf-86	146	13	assets	asset	NOUN
gujaf-86	146	14	which	which	PRON
gujaf-86	146	15	in	in	ADP
gujaf-86	146	16	turn	turn	NOUN
gujaf-86	146	17	assures	assure	VERB
gujaf-86	146	18	the	the	DET
gujaf-86	146	19	absentee	absentee	NOUN
gujaf-86	146	20	owners	owner	NOUN
gujaf-86	146	21	of	of	ADP
gujaf-86	146	22	business	business	NOUN
gujaf-86	146	23	that	that	PRON
gujaf-86	146	24	their	their	PRON
gujaf-86	146	25	fund	fund	NOUN
gujaf-86	146	26	is	be	AUX
gujaf-86	146	27	being	be	AUX
gujaf-86	146	28	efficiently	efficiently	ADV
gujaf-86	146	29	utilized	utilize	VERB
gujaf-86	146	30	.	.	PUNCT
gujaf-86	147	1	etengu	etengu	PROPN
gujaf-86	147	2	and	and	CCONJ
gujaf-86	147	3	amony	amony	PROPN
gujaf-86	147	4	(	(	PUNCT
gujaf-86	147	5	2016	2016	NUM
gujaf-86	147	6	)	)	PUNCT
gujaf-86	147	7	examined	examine	VERB
gujaf-86	147	8	the	the	DET
gujaf-86	147	9	role	role	NOUN
gujaf-86	147	10	of	of	ADP
gujaf-86	147	11	system	system	NOUN
gujaf-86	147	12	of	of	ADP
gujaf-86	147	13	internal	internal	ADJ
gujaf-86	147	14	control	control	NOUN
gujaf-86	147	15	on	on	ADP
gujaf-86	147	16	the	the	DET
gujaf-86	147	17	financial	financial	ADJ
gujaf-86	147	18	performance	performance	NOUN
gujaf-86	147	19	of	of	ADP
gujaf-86	147	20	non	non	ADJ
gujaf-86	147	21	-	-	ADJ
gujaf-86	147	22	governmental	governmental	ADJ
gujaf-86	147	23	organizations	organization	NOUN
gujaf-86	147	24	in	in	ADP
gujaf-86	147	25	uganda	uganda	PROPN
gujaf-86	147	26	.	.	PUNCT
gujaf-86	148	1	it	it	PRON
gujaf-86	148	2	was	be	AUX
gujaf-86	148	3	discovered	discover	VERB
gujaf-86	148	4	that	that	SCONJ
gujaf-86	148	5	control	control	NOUN
gujaf-86	148	6	activities	activity	NOUN
gujaf-86	148	7	,	,	PUNCT
gujaf-86	148	8	monitoring	monitoring	NOUN
gujaf-86	148	9	,	,	PUNCT
gujaf-86	148	10	control	control	NOUN
gujaf-86	148	11	environment	environment	NOUN
gujaf-86	148	12	,	,	PUNCT
gujaf-86	148	13	and	and	CCONJ
gujaf-86	148	14	financial	financial	ADJ
gujaf-86	148	15	performance	performance	NOUN
gujaf-86	148	16	has	have	VERB
gujaf-86	148	17	a	a	DET
gujaf-86	148	18	significant	significant	ADJ
gujaf-86	148	19	relationship	relationship	NOUN
gujaf-86	148	20	.	.	PUNCT
gujaf-86	149	1	they	they	PRON
gujaf-86	149	2	also	also	ADV
gujaf-86	149	3	suggested	suggest	VERB
gujaf-86	149	4	that	that	SCONJ
gujaf-86	149	5	the	the	DET
gujaf-86	149	6	international	international	PROPN
gujaf-86	149	7	union	union	NOUN
gujaf-86	149	8	for	for	ADP
gujaf-86	149	9	conservation	conservation	NOUN
gujaf-86	149	10	of	of	ADP
gujaf-86	149	11	nature	nature	NOUN
gujaf-86	149	12	's	's	PART
gujaf-86	149	13	control	control	NOUN
gujaf-86	149	14	activities	activity	NOUN
gujaf-86	149	15	,	,	PUNCT
gujaf-86	149	16	control	control	NOUN
gujaf-86	149	17	environment	environment	NOUN
gujaf-86	149	18	,	,	PUNCT
gujaf-86	149	19	and	and	CCONJ
gujaf-86	149	20	monitoring	monitoring	NOUN
gujaf-86	149	21	be	be	AUX
gujaf-86	149	22	improved	improve	VERB
gujaf-86	149	23	in	in	ADP
gujaf-86	149	24	order	order	NOUN
gujaf-86	149	25	to	to	PART
gujaf-86	149	26	increase	increase	VERB
gujaf-86	149	27	the	the	DET
gujaf-86	149	28	organization	organization	NOUN
gujaf-86	149	29	's	's	PART
gujaf-86	149	30	financial	financial	ADJ
gujaf-86	149	31	efficiency	efficiency	NOUN
gujaf-86	149	32	.	.	PUNCT
gujaf-86	150	1	in	in	ADP
gujaf-86	150	2	addition	addition	NOUN
gujaf-86	150	3	,	,	PUNCT
gujaf-86	150	4	performance	performance	NOUN
gujaf-86	150	5	standards	standard	NOUN
gujaf-86	150	6	should	should	AUX
gujaf-86	150	7	be	be	AUX
gujaf-86	150	8	set	set	VERB
gujaf-86	150	9	up	up	ADP
gujaf-86	150	10	as	as	ADP
gujaf-86	150	11	a	a	DET
gujaf-86	150	12	criterion	criterion	NOUN
gujaf-86	150	13	and	and	CCONJ
gujaf-86	150	14	communicated	communicate	VERB
gujaf-86	150	15	to	to	ADP
gujaf-86	150	16	employees	employee	NOUN
gujaf-86	150	17	of	of	ADP
gujaf-86	150	18	the	the	DET
gujaf-86	150	19	international	international	ADJ
gujaf-86	150	20	union	union	NOUN
gujaf-86	150	21	for	for	ADP
gujaf-86	150	22	conservation	conservation	NOUN
gujaf-86	150	23	of	of	ADP
gujaf-86	150	24	nature	nature	NOUN
gujaf-86	150	25	.	.	PUNCT
gujaf-86	151	1	sang	sing	VERB
gujaf-86	151	2	(	(	PUNCT
gujaf-86	151	3	2012	2012	NUM
gujaf-86	151	4	)	)	PUNCT
gujaf-86	151	5	explored	explore	VERB
gujaf-86	151	6	fraud	fraud	NOUN
gujaf-86	151	7	control	control	NOUN
gujaf-86	151	8	determinants	determinant	NOUN
gujaf-86	151	9	measures	measure	NOUN
gujaf-86	151	10	in	in	ADP
gujaf-86	151	11	kenya	kenya	PROPN
gujaf-86	151	12	commercial	commercial	ADJ
gujaf-86	151	13	banks	bank	NOUN
gujaf-86	151	14	.	.	PUNCT
gujaf-86	152	1	the	the	DET
gujaf-86	152	2	data	datum	NOUN
gujaf-86	152	3	was	be	AUX
gujaf-86	152	4	gathered	gather	VERB
gujaf-86	152	5	by	by	ADP
gujaf-86	152	6	the	the	DET
gujaf-86	152	7	use	use	NOUN
gujaf-86	152	8	of	of	ADP
gujaf-86	152	9	a	a	DET
gujaf-86	152	10	questionnaire	questionnaire	NOUN
gujaf-86	152	11	and	and	CCONJ
gujaf-86	152	12	evaluated	evaluate	VERB
gujaf-86	152	13	using	use	VERB
gujaf-86	152	14	inferential	inferential	ADJ
gujaf-86	152	15	and	and	CCONJ
gujaf-86	152	16	descriptive	descriptive	ADJ
gujaf-86	152	17	statistics	statistic	NOUN
gujaf-86	152	18	.	.	PUNCT
gujaf-86	153	1	he	he	PRON
gujaf-86	153	2	came	come	VERB
gujaf-86	153	3	to	to	ADP
gujaf-86	153	4	the	the	DET
gujaf-86	153	5	conclusion	conclusion	NOUN
gujaf-86	153	6	that	that	SCONJ
gujaf-86	153	7	non	non	ADJ
gujaf-86	153	8	-	-	NOUN
gujaf-86	153	9	adherence	adherence	NOUN
gujaf-86	153	10	to	to	ADP
gujaf-86	153	11	the	the	DET
gujaf-86	153	12	dual	dual	ADJ
gujaf-86	153	13	control	control	NOUN
gujaf-86	153	14	aspect	aspect	NOUN
gujaf-86	153	15	and	and	CCONJ
gujaf-86	153	16	a	a	DET
gujaf-86	153	17	lack	lack	NOUN
gujaf-86	153	18	of	of	ADP
gujaf-86	153	19	adequate	adequate	ADJ
gujaf-86	153	20	time	time	NOUN
gujaf-86	153	21	to	to	PART
gujaf-86	153	22	conduct	conduct	VERB
gujaf-86	153	23	the	the	DET
gujaf-86	153	24	various	various	ADJ
gujaf-86	153	25	periodic	periodic	ADJ
gujaf-86	153	26	tests	test	NOUN
gujaf-86	153	27	will	will	AUX
gujaf-86	153	28	pose	pose	VERB
gujaf-86	153	29	as	as	ADP
gujaf-86	153	30	a	a	DET
gujaf-86	153	31	limit	limit	NOUN
gujaf-86	153	32	to	to	ADP
gujaf-86	153	33	the	the	DET
gujaf-86	153	34	efficiency	efficiency	NOUN
gujaf-86	153	35	of	of	ADP
gujaf-86	153	36	internal	internal	ADJ
gujaf-86	153	37	control	control	NOUN
gujaf-86	153	38	system	system	NOUN
gujaf-86	153	39	.	.	PUNCT
gujaf-86	154	1	the	the	DET
gujaf-86	154	2	recommendation	recommendation	NOUN
gujaf-86	154	3	of	of	ADP
gujaf-86	154	4	the	the	DET
gujaf-86	154	5	study	study	NOUN
gujaf-86	154	6	is	be	AUX
gujaf-86	154	7	that	that	SCONJ
gujaf-86	154	8	a	a	DET
gujaf-86	154	9	comprehensive	comprehensive	ADJ
gujaf-86	154	10	measure	measure	NOUN
gujaf-86	154	11	militating	militate	VERB
gujaf-86	154	12	against	against	ADP
gujaf-86	154	13	fraud	fraud	NOUN
gujaf-86	154	14	should	should	AUX
gujaf-86	154	15	be	be	AUX
gujaf-86	154	16	established	establish	VERB
gujaf-86	154	17	as	as	ADV
gujaf-86	154	18	well	well	ADV
gujaf-86	154	19	as	as	ADP
gujaf-86	154	20	implementation	implementation	NOUN
gujaf-86	154	21	of	of	ADP
gujaf-86	154	22	fraud	fraud	NOUN
gujaf-86	154	23	mitigation	mitigation	NOUN
gujaf-86	154	24	system	system	NOUN
gujaf-86	154	25	compliance	compliance	NOUN
gujaf-86	154	26	and	and	CCONJ
gujaf-86	154	27	an	an	DET
gujaf-86	154	28	increase	increase	NOUN
gujaf-86	154	29	in	in	ADP
gujaf-86	154	30	the	the	DET
gujaf-86	154	31	number	number	NOUN
gujaf-86	154	32	of	of	ADP
gujaf-86	154	33	workers	worker	NOUN
gujaf-86	154	34	.	.	PUNCT
gujaf-86	155	1	channar	channar	NOUN
gujaf-86	155	2	,	,	PUNCT
gujaf-86	155	3	et	et	PROPN
gujaf-86	155	4	al	al	PROPN
gujaf-86	155	5	.	.	PROPN
gujaf-86	156	1	(	(	PUNCT
gujaf-86	156	2	2015	2015	NUM
gujaf-86	156	3	)	)	PUNCT
gujaf-86	156	4	examined	examine	VERB
gujaf-86	156	5	functionality	functionality	NOUN
gujaf-86	156	6	of	of	ADP
gujaf-86	156	7	the	the	DET
gujaf-86	156	8	five	five	NUM
gujaf-86	156	9	internal	internal	ADJ
gujaf-86	156	10	control	control	NOUN
gujaf-86	156	11	components	component	NOUN
gujaf-86	156	12	,	,	PUNCT
gujaf-86	156	13	the	the	DET
gujaf-86	156	14	control	control	NOUN
gujaf-86	156	15	system	system	NOUN
gujaf-86	156	16	and	and	CCONJ
gujaf-86	156	17	the	the	DET
gujaf-86	156	18	effectiveness	effectiveness	NOUN
gujaf-86	156	19	and	and	CCONJ
gujaf-86	156	20	its	its	PRON
gujaf-86	156	21	relationship	relationship	NOUN
gujaf-86	156	22	with	with	ADP
gujaf-86	156	23	financial	financial	ADJ
gujaf-86	156	24	performance	performance	NOUN
gujaf-86	156	25	of	of	ADP
gujaf-86	156	26	the	the	DET
gujaf-86	156	27	organisation	organisation	NOUN
gujaf-86	156	28	.	.	PUNCT
gujaf-86	157	1	according	accord	VERB
gujaf-86	157	2	to	to	ADP
gujaf-86	157	3	the	the	DET
gujaf-86	157	4	study	study	NOUN
gujaf-86	157	5	's	's	PART
gujaf-86	157	6	findings	finding	NOUN
gujaf-86	157	7	,	,	PUNCT
gujaf-86	157	8	internal	internal	ADJ
gujaf-86	157	9	control	control	NOUN
gujaf-86	157	10	effectiveness	effectiveness	NOUN
gujaf-86	157	11	is	be	AUX
gujaf-86	157	12	lowest	low	ADJ
gujaf-86	157	13	in	in	ADP
gujaf-86	157	14	islamic	islamic	ADJ
gujaf-86	157	15	banks	bank	NOUN
gujaf-86	157	16	and	and	CCONJ
gujaf-86	157	17	9	9	NUM
gujaf-86	157	18	highest	high	ADJ
gujaf-86	157	19	in	in	ADP
gujaf-86	157	20	private	private	ADJ
gujaf-86	157	21	banks	bank	NOUN
gujaf-86	157	22	,	,	PUNCT
gujaf-86	157	23	though	though	SCONJ
gujaf-86	157	24	the	the	DET
gujaf-86	157	25	gap	gap	NOUN
gujaf-86	157	26	is	be	AUX
gujaf-86	157	27	not	not	PART
gujaf-86	157	28	statistically	statistically	ADV
gujaf-86	157	29	important.internal	important.internal	ADJ
gujaf-86	157	30	control	control	NOUN
gujaf-86	157	31	effects	effect	NOUN
gujaf-86	157	32	on	on	ADP
gujaf-86	157	33	fraud	fraud	NOUN
gujaf-86	157	34	prevention	prevention	NOUN
gujaf-86	157	35	and	and	CCONJ
gujaf-86	157	36	identification	identification	NOUN
gujaf-86	157	37	in	in	ADP
gujaf-86	157	38	kakamega	kakamega	PROPN
gujaf-86	157	39	county	county	PROPN
gujaf-86	157	40	district	district	NOUN
gujaf-86	157	41	treasuries	treasury	NOUN
gujaf-86	157	42	were	be	AUX
gujaf-86	157	43	investigated	investigate	VERB
gujaf-86	157	44	by	by	ADP
gujaf-86	157	45	albert	albert	PROPN
gujaf-86	157	46	and	and	CCONJ
gujaf-86	157	47	byaruhanga	byaruhanga	NOUN
gujaf-86	157	48	(	(	PUNCT
gujaf-86	157	49	2015	2015	NUM
gujaf-86	157	50	)	)	PUNCT
gujaf-86	157	51	.	.	PUNCT
gujaf-86	158	1	the	the	DET
gujaf-86	158	2	study	study	NOUN
gujaf-86	158	3	recommended	recommend	VERB
gujaf-86	158	4	that	that	SCONJ
gujaf-86	158	5	district	district	NOUN
gujaf-86	158	6	treasuries	treasury	NOUN
gujaf-86	158	7	and	and	CCONJ
gujaf-86	158	8	other	other	ADJ
gujaf-86	158	9	organizations	organization	NOUN
gujaf-86	158	10	develop	develop	VERB
gujaf-86	158	11	reliable	reliable	ADJ
gujaf-86	158	12	and	and	CCONJ
gujaf-86	158	13	efficient	efficient	ADJ
gujaf-86	158	14	internal	internal	ADJ
gujaf-86	158	15	control	control	NOUN
gujaf-86	158	16	processes	process	NOUN
gujaf-86	158	17	and	and	CCONJ
gujaf-86	158	18	policies	policy	NOUN
gujaf-86	158	19	to	to	PART
gujaf-86	158	20	identify	identify	VERB
gujaf-86	158	21	and	and	CCONJ
gujaf-86	158	22	prevent	prevent	VERB
gujaf-86	158	23	fraud	fraud	NOUN
gujaf-86	158	24	.	.	PUNCT
gujaf-86	159	1	kinyua	kinyua	PROPN
gujaf-86	159	2	et	et	PROPN
gujaf-86	159	3	al	al	PROPN
gujaf-86	159	4	.	.	PROPN
gujaf-86	159	5	,	,	PUNCT
gujaf-86	159	6	(	(	PUNCT
gujaf-86	159	7	2015	2015	NUM
gujaf-86	159	8	)	)	PUNCT
gujaf-86	159	9	investigated	investigate	VERB
gujaf-86	159	10	internal	internal	ADJ
gujaf-86	159	11	control	control	NOUN
gujaf-86	159	12	systems	system	NOUN
gujaf-86	159	13	effect	effect	NOUN
gujaf-86	159	14	on	on	ADP
gujaf-86	159	15	the	the	DET
gujaf-86	159	16	financial	financial	ADJ
gujaf-86	159	17	performance	performance	NOUN
gujaf-86	159	18	of	of	ADP
gujaf-86	159	19	companies	company	NOUN
gujaf-86	159	20	quoted	quote	VERB
gujaf-86	159	21	in	in	ADP
gujaf-86	159	22	the	the	DET
gujaf-86	159	23	nairobi	nairobi	PROPN
gujaf-86	159	24	securities	securities	PROPN
gujaf-86	159	25	exchange	exchange	PROPN
gujaf-86	159	26	(	(	PUNCT
gujaf-86	159	27	nse	nse	NOUN
gujaf-86	159	28	)	)	PUNCT
gujaf-86	159	29	.	.	PUNCT
gujaf-86	160	1	the	the	DET
gujaf-86	160	2	control	control	PROPN
gujaf-86	160	3	environment	environment	PROPN
gujaf-86	160	4	,	,	PUNCT
gujaf-86	160	5	internal	internal	ADJ
gujaf-86	160	6	control	control	NOUN
gujaf-86	160	7	activities	activity	NOUN
gujaf-86	160	8	,	,	PUNCT
gujaf-86	160	9	internal	internal	ADJ
gujaf-86	160	10	audit	audit	NOUN
gujaf-86	160	11	,	,	PUNCT
gujaf-86	160	12	risk	risk	NOUN
gujaf-86	160	13	management	management	NOUN
gujaf-86	160	14	,	,	PUNCT
gujaf-86	160	15	and	and	CCONJ
gujaf-86	160	16	role	role	NOUN
gujaf-86	160	17	of	of	ADP
gujaf-86	160	18	corporate	corporate	ADJ
gujaf-86	160	19	governance	governance	NOUN
gujaf-86	160	20	controls	control	NOUN
gujaf-86	160	21	on	on	ADP
gujaf-86	160	22	the	the	DET
gujaf-86	160	23	financial	financial	ADJ
gujaf-86	160	24	performance	performance	NOUN
gujaf-86	160	25	of	of	ADP
gujaf-86	160	26	quoted	quote	VERB
gujaf-86	160	27	companies	company	NOUN
gujaf-86	160	28	in	in	ADP
gujaf-86	160	29	kenya	kenya	PROPN
gujaf-86	160	30	were	be	AUX
gujaf-86	160	31	all	all	PRON
gujaf-86	160	32	examined	examine	VERB
gujaf-86	160	33	in	in	ADP
gujaf-86	160	34	order	order	NOUN
gujaf-86	160	35	to	to	PART
gujaf-86	160	36	meet	meet	VERB
gujaf-86	160	37	the	the	DET
gujaf-86	160	38	study	study	NOUN
gujaf-86	160	39	's	's	PART
gujaf-86	160	40	objectives	objective	NOUN
gujaf-86	160	41	.	.	PUNCT
gujaf-86	161	1	the	the	DET
gujaf-86	161	2	study	study	NOUN
gujaf-86	161	3	found	find	VERB
gujaf-86	161	4	a	a	DET
gujaf-86	161	5	correlation	correlation	NOUN
gujaf-86	161	6	between	between	ADP
gujaf-86	161	7	internal	internal	ADJ
gujaf-86	161	8	control	control	NOUN
gujaf-86	161	9	environment	environment	NOUN
gujaf-86	161	10	and	and	CCONJ
gujaf-86	161	11	financial	financial	ADJ
gujaf-86	161	12	performance	performance	NOUN
gujaf-86	161	13	,	,	PUNCT
gujaf-86	161	14	and	and	CCONJ
gujaf-86	161	15	it	it	PRON
gujaf-86	161	16	was	be	AUX
gujaf-86	161	17	suggested	suggest	VERB
gujaf-86	161	18	that	that	SCONJ
gujaf-86	161	19	the	the	DET
gujaf-86	161	20	internal	internal	PROPN
gujaf-86	161	21	control	control	PROPN
gujaf-86	161	22	environment	environment	NOUN
gujaf-86	161	23	be	be	AUX
gujaf-86	161	24	strengthened	strengthen	VERB
gujaf-86	161	25	in	in	ADP
gujaf-86	161	26	order	order	NOUN
gujaf-86	161	27	to	to	PART
gujaf-86	161	28	improve	improve	VERB
gujaf-86	161	29	the	the	DET
gujaf-86	161	30	financial	financial	ADJ
gujaf-86	161	31	performance	performance	NOUN
gujaf-86	161	32	of	of	ADP
gujaf-86	161	33	companies	company	NOUN
gujaf-86	161	34	.	.	PUNCT
gujaf-86	162	1	imegi	imegi	NOUN
gujaf-86	162	2	and	and	CCONJ
gujaf-86	162	3	ogbeide	ogbeide	ADJ
gujaf-86	162	4	(	(	PUNCT
gujaf-86	162	5	2017	2017	NUM
gujaf-86	162	6	)	)	PUNCT
gujaf-86	162	7	undertook	undertake	VERB
gujaf-86	162	8	an	an	DET
gujaf-86	162	9	empirically	empirically	ADV
gujaf-86	162	10	assessment	assessment	NOUN
gujaf-86	162	11	of	of	ADP
gujaf-86	162	12	frauds	fraud	NOUN
gujaf-86	162	13	on	on	ADP
gujaf-86	162	14	banks	bank	NOUN
gujaf-86	162	15	’	'	PUNCT
gujaf-86	162	16	liquidity	liquidity	NOUN
gujaf-86	162	17	in	in	ADP
gujaf-86	162	18	nigeria	nigeria	PROPN
gujaf-86	162	19	for	for	ADP
gujaf-86	162	20	the	the	DET
gujaf-86	162	21	period	period	NOUN
gujaf-86	162	22	1994	1994	NUM
gujaf-86	162	23	to	to	ADP
gujaf-86	162	24	2015	2015	NUM
gujaf-86	162	25	using	use	VERB
gujaf-86	162	26	johansson	johansson	PROPN
gujaf-86	162	27	co	co	NOUN
gujaf-86	162	28	-	-	NOUN
gujaf-86	162	29	integration	integration	NOUN
gujaf-86	162	30	technique	technique	NOUN
gujaf-86	162	31	and	and	CCONJ
gujaf-86	162	32	error	error	NOUN
gujaf-86	162	33	correction	correction	NOUN
gujaf-86	162	34	mechanism	mechanism	NOUN
gujaf-86	162	35	.	.	PUNCT
gujaf-86	163	1	the	the	DET
gujaf-86	163	2	findings	finding	NOUN
gujaf-86	163	3	revealed	reveal	VERB
gujaf-86	163	4	that	that	SCONJ
gujaf-86	163	5	total	total	ADJ
gujaf-86	163	6	number	number	NOUN
gujaf-86	163	7	of	of	ADP
gujaf-86	163	8	fraud	fraud	NOUN
gujaf-86	163	9	cases	case	NOUN
gujaf-86	163	10	,	,	PUNCT
gujaf-86	163	11	actual	actual	ADJ
gujaf-86	163	12	amount	amount	NOUN
gujaf-86	163	13	involved	involve	VERB
gujaf-86	163	14	in	in	ADP
gujaf-86	163	15	the	the	DET
gujaf-86	163	16	fraud	fraud	NOUN
gujaf-86	163	17	and	and	CCONJ
gujaf-86	163	18	the	the	DET
gujaf-86	163	19	loss	loss	NOUN
gujaf-86	163	20	associated	associate	VERB
gujaf-86	163	21	with	with	ADP
gujaf-86	163	22	it	it	PRON
gujaf-86	163	23	negatively	negatively	ADV
gujaf-86	163	24	affect	affect	VERB
gujaf-86	163	25	banks	bank	NOUN
gujaf-86	163	26	liquidity	liquidity	NOUN
gujaf-86	163	27	position	position	NOUN
gujaf-86	163	28	in	in	ADP
gujaf-86	163	29	the	the	DET
gujaf-86	163	30	longrun	longrun	NOUN
gujaf-86	163	31	,	,	PUNCT
gujaf-86	163	32	though	though	SCONJ
gujaf-86	163	33	the	the	DET
gujaf-86	163	34	effect	effect	NOUN
gujaf-86	163	35	is	be	AUX
gujaf-86	163	36	not	not	PART
gujaf-86	163	37	as	as	ADV
gujaf-86	163	38	strong	strong	ADJ
gujaf-86	163	39	as	as	ADP
gujaf-86	163	40	in	in	ADP
gujaf-86	163	41	the	the	DET
gujaf-86	163	42	short	short	ADJ
gujaf-86	163	43	run	run	NOUN
gujaf-86	163	44	.	.	PUNCT
gujaf-86	164	1	the	the	DET
gujaf-86	164	2	paper	paper	NOUN
gujaf-86	164	3	concluded	conclude	VERB
gujaf-86	164	4	that	that	SCONJ
gujaf-86	164	5	fraud	fraud	NOUN
gujaf-86	164	6	is	be	AUX
gujaf-86	164	7	a	a	DET
gujaf-86	164	8	key	key	ADJ
gujaf-86	164	9	variable	variable	NOUN
gujaf-86	164	10	that	that	PRON
gujaf-86	164	11	depletes	deplete	VERB
gujaf-86	164	12	the	the	DET
gujaf-86	164	13	banks	bank	NOUN
gujaf-86	164	14	’	'	PUNCT
gujaf-86	164	15	ability	ability	NOUN
gujaf-86	164	16	to	to	PART
gujaf-86	164	17	meet	meet	VERB
gujaf-86	164	18	up	up	ADP
gujaf-86	164	19	with	with	ADP
gujaf-86	164	20	short	short	ADJ
gujaf-86	164	21	term	term	NOUN
gujaf-86	164	22	obligation	obligation	NOUN
gujaf-86	164	23	as	as	ADV
gujaf-86	164	24	well	well	ADV
gujaf-86	164	25	as	as	ADP
gujaf-86	164	26	impinge	impinge	VERB
gujaf-86	164	27	on	on	ADP
gujaf-86	164	28	the	the	DET
gujaf-86	164	29	ability	ability	NOUN
gujaf-86	164	30	to	to	PART
gujaf-86	164	31	effectively	effectively	ADV
gujaf-86	164	32	maximize	maximize	VERB
gujaf-86	164	33	the	the	DET
gujaf-86	164	34	wealth	wealth	NOUN
gujaf-86	164	35	of	of	ADP
gujaf-86	164	36	the	the	DET
gujaf-86	164	37	shareholders	shareholder	NOUN
gujaf-86	164	38	.	.	PUNCT
gujaf-86	165	1	the	the	DET
gujaf-86	165	2	study	study	NOUN
gujaf-86	165	3	further	far	ADV
gujaf-86	165	4	suggested	suggest	VERB
gujaf-86	165	5	that	that	SCONJ
gujaf-86	165	6	the	the	DET
gujaf-86	165	7	services	service	NOUN
gujaf-86	165	8	of	of	ADP
gujaf-86	165	9	the	the	DET
gujaf-86	165	10	forensic	forensic	ADJ
gujaf-86	165	11	accountants	accountant	NOUN
gujaf-86	165	12	be	be	AUX
gujaf-86	165	13	given	give	VERB
gujaf-86	165	14	utmost	utmost	ADJ
gujaf-86	165	15	priority	priority	NOUN
gujaf-86	165	16	by	by	ADP
gujaf-86	165	17	banks	bank	NOUN
gujaf-86	165	18	and	and	CCONJ
gujaf-86	165	19	all	all	DET
gujaf-86	165	20	concerned	concerned	ADJ
gujaf-86	165	21	stakeholders	stakeholder	NOUN
gujaf-86	165	22	so	so	SCONJ
gujaf-86	165	23	as	as	SCONJ
gujaf-86	165	24	to	to	PART
gujaf-86	165	25	constantly	constantly	ADV
gujaf-86	165	26	and	and	CCONJ
gujaf-86	165	27	effectively	effectively	ADV
gujaf-86	165	28	monitor	monitor	VERB
gujaf-86	165	29	the	the	DET
gujaf-86	165	30	internal	internal	ADJ
gujaf-86	165	31	control	control	NOUN
gujaf-86	165	32	system	system	NOUN
gujaf-86	165	33	,	,	PUNCT
gujaf-86	165	34	report	report	NOUN
gujaf-86	165	35	levels	level	NOUN
gujaf-86	165	36	of	of	ADP
gujaf-86	165	37	frauds	fraud	NOUN
gujaf-86	165	38	,	,	PUNCT
gujaf-86	165	39	as	as	ADV
gujaf-86	165	40	well	well	ADV
gujaf-86	165	41	as	as	ADP
gujaf-86	165	42	come	come	VERB
gujaf-86	165	43	up	up	ADP
gujaf-86	165	44	with	with	ADP
gujaf-86	165	45	a	a	DET
gujaf-86	165	46	model	model	NOUN
gujaf-86	165	47	to	to	PART
gujaf-86	165	48	fight	fight	VERB
gujaf-86	165	49	the	the	DET
gujaf-86	165	50	effect	effect	NOUN
gujaf-86	165	51	of	of	ADP
gujaf-86	165	52	frauds	fraud	NOUN
gujaf-86	165	53	on	on	ADP
gujaf-86	165	54	banks	bank	NOUN
gujaf-86	165	55	’	'	PUNCT
gujaf-86	165	56	operation	operation	NOUN
gujaf-86	165	57	.	.	PUNCT
gujaf-86	166	1	3.methodology	3.methodology	NUM
gujaf-86	166	2	and	and	CCONJ
gujaf-86	166	3	data	datum	NOUN
gujaf-86	166	4	this	this	DET
gujaf-86	166	5	section	section	NOUN
gujaf-86	166	6	presents	present	VERB
gujaf-86	166	7	the	the	DET
gujaf-86	166	8	methodology	methodology	NOUN
gujaf-86	166	9	of	of	ADP
gujaf-86	166	10	this	this	DET
gujaf-86	166	11	study	study	NOUN
gujaf-86	166	12	that	that	PRON
gujaf-86	166	13	was	be	AUX
gujaf-86	166	14	employed	employ	VERB
gujaf-86	166	15	.	.	PUNCT
gujaf-86	167	1	it	it	PRON
gujaf-86	167	2	explains	explain	VERB
gujaf-86	167	3	the	the	DET
gujaf-86	167	4	procedural	procedural	ADJ
gujaf-86	167	5	plan	plan	NOUN
gujaf-86	167	6	that	that	PRON
gujaf-86	167	7	was	be	AUX
gujaf-86	167	8	adopted	adopt	VERB
gujaf-86	167	9	in	in	ADP
gujaf-86	167	10	answering	answer	VERB
gujaf-86	167	11	the	the	DET
gujaf-86	167	12	research	research	NOUN
gujaf-86	167	13	questions	question	NOUN
gujaf-86	167	14	.	.	PUNCT
gujaf-86	168	1	in	in	ADP
gujaf-86	168	2	this	this	DET
gujaf-86	168	3	section	section	NOUN
gujaf-86	168	4	,	,	PUNCT
gujaf-86	168	5	the	the	DET
gujaf-86	168	6	research	research	NOUN
gujaf-86	168	7	population	population	NOUN
gujaf-86	168	8	and	and	CCONJ
gujaf-86	168	9	sample	sample	NOUN
gujaf-86	168	10	size	size	NOUN
gujaf-86	168	11	,	,	PUNCT
gujaf-86	168	12	model	model	NOUN
gujaf-86	168	13	specification	specification	NOUN
gujaf-86	168	14	,	,	PUNCT
gujaf-86	168	15	variable	variable	ADJ
gujaf-86	168	16	definition	definition	NOUN
gujaf-86	168	17	and	and	CCONJ
gujaf-86	168	18	measurement	measurement	NOUN
gujaf-86	168	19	,	,	PUNCT
gujaf-86	168	20	data	datum	NOUN
gujaf-86	168	21	collection	collection	NOUN
gujaf-86	168	22	method	method	NOUN
gujaf-86	168	23	and	and	CCONJ
gujaf-86	168	24	sources	source	NOUN
gujaf-86	168	25	,	,	PUNCT
gujaf-86	168	26	data	data	VERB
gujaf-86	168	27	analysis	analysis	NOUN
gujaf-86	168	28	techniques	technique	NOUN
gujaf-86	168	29	and	and	CCONJ
gujaf-86	168	30	diagnostic	diagnostic	ADJ
gujaf-86	168	31	tests	test	NOUN
gujaf-86	168	32	are	be	AUX
gujaf-86	168	33	described	describe	VERB
gujaf-86	168	34	.	.	PUNCT
gujaf-86	169	1	the	the	DET
gujaf-86	169	2	study	study	NOUN
gujaf-86	169	3	population	population	NOUN
gujaf-86	169	4	comprises	comprise	VERB
gujaf-86	169	5	the	the	DET
gujaf-86	169	6	staff	staff	NOUN
gujaf-86	169	7	of	of	ADP
gujaf-86	169	8	deposit	deposit	NOUN
gujaf-86	169	9	money	money	NOUN
gujaf-86	169	10	banks	bank	NOUN
gujaf-86	169	11	in	in	ADP
gujaf-86	169	12	nigeria	nigeria	PROPN
gujaf-86	169	13	that	that	PRON
gujaf-86	169	14	are	be	AUX
gujaf-86	169	15	knowledgeable	knowledgeable	ADJ
gujaf-86	169	16	on	on	ADP
gujaf-86	169	17	the	the	DET
gujaf-86	169	18	system	system	NOUN
gujaf-86	169	19	of	of	ADP
gujaf-86	169	20	internal	internal	ADJ
gujaf-86	169	21	control	control	NOUN
gujaf-86	169	22	and	and	CCONJ
gujaf-86	169	23	also	also	ADV
gujaf-86	169	24	fraud	fraud	VERB
gujaf-86	169	25	prevention	prevention	NOUN
gujaf-86	169	26	prevalent	prevalent	NOUN
gujaf-86	169	27	in	in	ADP
gujaf-86	169	28	the	the	DET
gujaf-86	169	29	banking	banking	NOUN
gujaf-86	169	30	sector	sector	NOUN
gujaf-86	169	31	.	.	PUNCT
gujaf-86	170	1	they	they	PRON
gujaf-86	170	2	comprise	comprise	VERB
gujaf-86	170	3	the	the	DET
gujaf-86	170	4	heads	head	NOUN
gujaf-86	170	5	of	of	ADP
gujaf-86	170	6	operations	operation	NOUN
gujaf-86	170	7	,	,	PUNCT
gujaf-86	170	8	fund	fund	NOUN
gujaf-86	170	9	transfer	transfer	NOUN
gujaf-86	170	10	officials	official	NOUN
gujaf-86	170	11	,	,	PUNCT
gujaf-86	170	12	customer	customer	NOUN
gujaf-86	170	13	relationship	relationship	NOUN
gujaf-86	170	14	officers	officer	NOUN
gujaf-86	170	15	,	,	PUNCT
gujaf-86	170	16	resident	resident	ADJ
gujaf-86	170	17	internal	internal	ADJ
gujaf-86	170	18	control	control	NOUN
gujaf-86	170	19	officials	official	NOUN
gujaf-86	170	20	,	,	PUNCT
gujaf-86	170	21	chief	chief	ADJ
gujaf-86	170	22	revenue	revenue	NOUN
gujaf-86	170	23	officers	officer	NOUN
gujaf-86	170	24	,	,	PUNCT
gujaf-86	170	25	operational	operational	ADJ
gujaf-86	170	26	risk	risk	NOUN
gujaf-86	170	27	specialists	specialist	NOUN
gujaf-86	170	28	,	,	PUNCT
gujaf-86	170	29	financial	financial	ADJ
gujaf-86	170	30	analysts	analyst	NOUN
gujaf-86	170	31	,	,	PUNCT
gujaf-86	170	32	relationship	relationship	NOUN
gujaf-86	170	33	managers	manager	NOUN
gujaf-86	170	34	,	,	PUNCT
gujaf-86	170	35	auditors	auditor	NOUN
gujaf-86	170	36	,	,	PUNCT
gujaf-86	170	37	branch	branch	NOUN
gujaf-86	170	38	managers	manager	NOUN
gujaf-86	170	39	,	,	PUNCT
gujaf-86	170	40	credit	credit	NOUN
gujaf-86	170	41	analysts	analyst	NOUN
gujaf-86	170	42	and	and	CCONJ
gujaf-86	170	43	business	business	NOUN
gujaf-86	170	44	development	development	NOUN
gujaf-86	170	45	managers	manager	NOUN
gujaf-86	170	46	.	.	PUNCT
gujaf-86	171	1	other	other	ADJ
gujaf-86	171	2	staff	staff	NOUN
gujaf-86	171	3	members	member	NOUN
gujaf-86	171	4	who	who	PRON
gujaf-86	171	5	have	have	VERB
gujaf-86	171	6	limited	limit	VERB
gujaf-86	171	7	knowledge	knowledge	NOUN
gujaf-86	171	8	in	in	ADP
gujaf-86	171	9	the	the	DET
gujaf-86	171	10	operations	operation	NOUN
gujaf-86	171	11	of	of	ADP
gujaf-86	171	12	the	the	DET
gujaf-86	171	13	banks	bank	NOUN
gujaf-86	171	14	were	be	AUX
gujaf-86	171	15	not	not	PART
gujaf-86	171	16	considered	consider	VERB
gujaf-86	171	17	.	.	PUNCT
gujaf-86	172	1	since	since	SCONJ
gujaf-86	172	2	the	the	DET
gujaf-86	172	3	population	population	NOUN
gujaf-86	172	4	is	be	AUX
gujaf-86	172	5	unknown	unknown	ADJ
gujaf-86	172	6	the	the	DET
gujaf-86	172	7	cochran	cochran	NOUN
gujaf-86	172	8	’s	’s	PART
gujaf-86	172	9	formula	formula	NOUN
gujaf-86	172	10	of	of	ADP
gujaf-86	172	11	(	(	PUNCT
gujaf-86	172	12	1977	1977	NUM
gujaf-86	172	13	)	)	PUNCT
gujaf-86	172	14	is	be	AUX
gujaf-86	172	15	more	more	ADV
gujaf-86	172	16	suitable	suitable	ADJ
gujaf-86	172	17	and	and	CCONJ
gujaf-86	172	18	was	be	AUX
gujaf-86	172	19	used	use	VERB
gujaf-86	172	20	in	in	ADP
gujaf-86	172	21	determining	determine	VERB
gujaf-86	172	22	the	the	DET
gujaf-86	172	23	sample	sample	NOUN
gujaf-86	172	24	size	size	NOUN
gujaf-86	172	25	from	from	ADP
gujaf-86	172	26	the	the	DET
gujaf-86	172	27	population	population	NOUN
gujaf-86	172	28	.	.	PUNCT
gujaf-86	173	1	the	the	DET
gujaf-86	173	2	cochran	cochran	NOUN
gujaf-86	173	3	formula	formula	NOUN
gujaf-86	173	4	is	be	AUX
gujaf-86	173	5	used	use	VERB
gujaf-86	173	6	for	for	ADP
gujaf-86	173	7	an	an	DET
gujaf-86	173	8	infinite	infinite	ADJ
gujaf-86	173	9	population	population	NOUN
gujaf-86	173	10	.	.	PUNCT
gujaf-86	174	1	the	the	DET
gujaf-86	174	2	desired	desire	VERB
gujaf-86	174	3	level	level	NOUN
gujaf-86	174	4	of	of	ADP
gujaf-86	174	5	precision	precision	NOUN
gujaf-86	174	6	was	be	AUX
gujaf-86	174	7	used	use	VERB
gujaf-86	174	8	to	to	PART
gujaf-86	174	9	give	give	VERB
gujaf-86	174	10	equal	equal	ADJ
gujaf-86	174	11	opportunity	opportunity	NOUN
gujaf-86	174	12	to	to	ADP
gujaf-86	174	13	the	the	DET
gujaf-86	174	14	deposit	deposit	NOUN
gujaf-86	174	15	money	money	NOUN
gujaf-86	174	16	banks	bank	NOUN
gujaf-86	174	17	in	in	ADP
gujaf-86	174	18	nigeria	nigeria	PROPN
gujaf-86	174	19	.	.	PUNCT
gujaf-86	175	1	the	the	DET
gujaf-86	175	2	formula	formula	NOUN
gujaf-86	175	3	is	be	AUX
gujaf-86	175	4	expressed	express	VERB
gujaf-86	175	5	thus	thus	ADV
gujaf-86	175	6	:	:	PUNCT
gujaf-86	175	7	no	no	INTJ
gujaf-86	175	8	=	=	NOUN
gujaf-86	175	9	z	z	NOUN
gujaf-86	175	10	2	2	NUM
gujaf-86	175	11	(	(	PUNCT
gujaf-86	175	12	p	p	NOUN
gujaf-86	175	13	)	)	PUNCT
gujaf-86	175	14	(	(	PUNCT
gujaf-86	175	15	1p	1p	NUM
gujaf-86	175	16	)	)	PUNCT
gujaf-86	175	17	e	e	NOUN
gujaf-86	175	18	2	2	NUM
gujaf-86	175	19	where	where	SCONJ
gujaf-86	175	20	:	:	PUNCT
gujaf-86	175	21	z=	z=	NUM
gujaf-86	175	22	is	be	AUX
gujaf-86	175	23	derived	derive	VERB
gujaf-86	175	24	from	from	ADP
gujaf-86	175	25	the	the	DET
gujaf-86	175	26	zvalue	zvalue	ADJ
gujaf-86	175	27	table	table	NOUN
gujaf-86	175	28	at	at	ADP
gujaf-86	175	29	given	give	VERB
gujaf-86	175	30	confidence	confidence	NOUN
gujaf-86	175	31	level	level	NOUN
gujaf-86	175	32	(	(	PUNCT
gujaf-86	175	33	95	95	NUM
gujaf-86	175	34	%	%	NOUN
gujaf-86	175	35	)	)	PUNCT
gujaf-86	175	36	p=	p=	PROPN
gujaf-86	175	37	is	be	AUX
gujaf-86	175	38	the	the	DET
gujaf-86	175	39	estimated	estimate	VERB
gujaf-86	175	40	proportion	proportion	NOUN
gujaf-86	175	41	of	of	ADP
gujaf-86	175	42	population	population	NOUN
gujaf-86	175	43	having	have	VERB
gujaf-86	175	44	a	a	DET
gujaf-86	175	45	given	give	VERB
gujaf-86	175	46	attribute	attribute	NOUN
gujaf-86	175	47	(	(	PUNCT
gujaf-86	175	48	that	that	PRON
gujaf-86	175	49	is	be	AUX
gujaf-86	175	50	50	50	NUM
gujaf-86	175	51	%	%	NOUN
gujaf-86	175	52	)	)	PUNCT
gujaf-86	175	53	10	10	NUM
gujaf-86	175	54	q=	q=	ADV
gujaf-86	175	55	1	1	NUM
gujaf-86	175	56	-	-	PUNCT
gujaf-86	175	57	p	p	NOUN
gujaf-86	175	58	e=	e=	CCONJ
gujaf-86	175	59	desired	desire	VERB
gujaf-86	175	60	level	level	NOUN
gujaf-86	175	61	of	of	ADP
gujaf-86	175	62	precision	precision	NOUN
gujaf-86	175	63	is	be	AUX
gujaf-86	175	64	5	5	NUM
gujaf-86	175	65	%	%	NOUN
gujaf-86	175	66	that	that	PRON
gujaf-86	175	67	is	be	AUX
gujaf-86	175	68	0.05	0.05	NUM
gujaf-86	175	69	no=	no=	ADJ
gujaf-86	175	70	sample	sample	NOUN
gujaf-86	175	71	z=	z=	PROPN
gujaf-86	175	72	1.96	1.96	NUM
gujaf-86	175	73	p=	p=	NOUN
gujaf-86	175	74	0.50	0.50	NUM
gujaf-86	175	75	e=	e=	NOUN
gujaf-86	175	76	0.05	0.05	NUM
gujaf-86	175	77	imputing	impute	VERB
gujaf-86	175	78	the	the	DET
gujaf-86	175	79	figures	figure	NOUN
gujaf-86	175	80	using	use	VERB
gujaf-86	175	81	cochran	cochran	NOUN
gujaf-86	175	82	formula	formula	NOUN
gujaf-86	175	83	is	be	AUX
gujaf-86	175	84	expressed	express	VERB
gujaf-86	175	85	thus	thus	ADV
gujaf-86	175	86	:	:	PUNCT
gujaf-86	175	87	no=	no=	ADJ
gujaf-86	175	88	1.96	1.96	NUM
gujaf-86	175	89	2	2	NUM
gujaf-86	175	90	x0.50x	x0.50x	NOUN
gujaf-86	175	91	(	(	PUNCT
gujaf-86	175	92	1	1	NUM
gujaf-86	175	93	-	-	NUM
gujaf-86	175	94	0.50	0.50	NUM
gujaf-86	175	95	)	)	PUNCT
gujaf-86	175	96	0.05	0.05	NUM
gujaf-86	175	97	2	2	NUM
gujaf-86	175	98	no=	no=	NOUN
gujaf-86	175	99	0.9604	0.9604	NUM
gujaf-86	175	100	0.0025	0.0025	NUM
gujaf-86	175	101	no	no	PRON
gujaf-86	175	102	=	=	NOUN
gujaf-86	175	103	384.16	384.16	NUM
gujaf-86	175	104	no	no	DET
gujaf-86	175	105	~384	~384	NOUN
gujaf-86	175	106	number	number	NOUN
gujaf-86	175	107	of	of	ADP
gujaf-86	175	108	deposit	deposit	NOUN
gujaf-86	175	109	money	money	NOUN
gujaf-86	175	110	banks	bank	NOUN
gujaf-86	175	111	are	be	AUX
gujaf-86	175	112	19	19	NUM
gujaf-86	175	113	no=384/19	no=384/19	ADJ
gujaf-86	175	114	no=20.21	no=20.21	NOUN
gujaf-86	175	115	therefore	therefore	ADV
gujaf-86	175	116	:	:	PUNCT
gujaf-86	175	117	no~20	no~20	SCONJ
gujaf-86	175	118	the	the	DET
gujaf-86	175	119	sample	sample	NOUN
gujaf-86	175	120	size	size	NOUN
gujaf-86	175	121	allocated	allocate	VERB
gujaf-86	175	122	to	to	ADP
gujaf-86	175	123	each	each	PRON
gujaf-86	175	124	of	of	ADP
gujaf-86	175	125	the	the	DET
gujaf-86	175	126	banks	bank	NOUN
gujaf-86	175	127	is	be	AUX
gujaf-86	175	128	twenty	twenty	NUM
gujaf-86	175	129	-	-	PUNCT
gujaf-86	175	130	two	two	NUM
gujaf-86	175	131	(	(	PUNCT
gujaf-86	175	132	22	22	NUM
gujaf-86	175	133	)	)	PUNCT
gujaf-86	175	134	questionnaires	questionnaire	NOUN
gujaf-86	175	135	that	that	PRON
gujaf-86	175	136	is	be	AUX
gujaf-86	175	137	10	10	NUM
gujaf-86	175	138	%	%	NOUN
gujaf-86	175	139	increase	increase	NOUN
gujaf-86	175	140	in	in	ADP
gujaf-86	175	141	the	the	DET
gujaf-86	175	142	questionnaires	questionnaire	NOUN
gujaf-86	175	143	administered	administer	VERB
gujaf-86	175	144	.	.	PUNCT
gujaf-86	176	1	total	total	ADJ
gujaf-86	176	2	number	number	NOUN
gujaf-86	176	3	of	of	ADP
gujaf-86	176	4	sample	sample	NOUN
gujaf-86	176	5	circulated	circulate	VERB
gujaf-86	176	6	was	be	AUX
gujaf-86	176	7	418	418	NUM
gujaf-86	176	8	questionnaires	questionnaire	NOUN
gujaf-86	176	9	;	;	PUNCT
gujaf-86	176	10	this	this	PRON
gujaf-86	176	11	was	be	AUX
gujaf-86	176	12	done	do	VERB
gujaf-86	176	13	to	to	PART
gujaf-86	176	14	enable	enable	VERB
gujaf-86	176	15	the	the	DET
gujaf-86	176	16	researchers	researcher	NOUN
gujaf-86	176	17	retrieve	retrieve	VERB
gujaf-86	176	18	larger	large	ADJ
gujaf-86	176	19	number	number	NOUN
gujaf-86	176	20	of	of	ADP
gujaf-86	176	21	the	the	DET
gujaf-86	176	22	questionnaires	questionnaire	NOUN
gujaf-86	176	23	for	for	ADP
gujaf-86	176	24	accurate	accurate	ADJ
gujaf-86	176	25	analysis	analysis	NOUN
gujaf-86	176	26	and	and	CCONJ
gujaf-86	176	27	results	result	NOUN
gujaf-86	176	28	.	.	PUNCT
gujaf-86	177	1	in	in	ADP
gujaf-86	177	2	this	this	DET
gujaf-86	177	3	study	study	NOUN
gujaf-86	177	4	,	,	PUNCT
gujaf-86	177	5	the	the	DET
gujaf-86	177	6	model	model	NOUN
gujaf-86	177	7	used	use	VERB
gujaf-86	177	8	to	to	PART
gujaf-86	177	9	analyze	analyze	VERB
gujaf-86	177	10	the	the	DET
gujaf-86	177	11	effect	effect	NOUN
gujaf-86	177	12	among	among	ADP
gujaf-86	177	13	the	the	DET
gujaf-86	177	14	variables	variable	NOUN
gujaf-86	177	15	of	of	ADP
gujaf-86	177	16	the	the	DET
gujaf-86	177	17	study	study	NOUN
gujaf-86	177	18	was	be	AUX
gujaf-86	177	19	adopted	adopt	VERB
gujaf-86	177	20	from	from	ADP
gujaf-86	177	21	the	the	DET
gujaf-86	177	22	earlier	early	ADJ
gujaf-86	177	23	works	work	NOUN
gujaf-86	177	24	of	of	ADP
gujaf-86	177	25	ayagre	ayagre	NOUN
gujaf-86	177	26	,	,	PUNCT
gujaf-86	177	27	et	et	PROPN
gujaf-86	177	28	al	al	PROPN
gujaf-86	177	29	(	(	PUNCT
gujaf-86	177	30	2014	2014	NUM
gujaf-86	177	31	)	)	PUNCT
gujaf-86	177	32	.	.	PUNCT
gujaf-86	178	1	the	the	DET
gujaf-86	178	2	model	model	NOUN
gujaf-86	178	3	by	by	ADP
gujaf-86	178	4	ayagreet	ayagreet	PROPN
gujaf-86	178	5	al	al	PROPN
gujaf-86	178	6	is	be	AUX
gujaf-86	178	7	stated	state	VERB
gujaf-86	178	8	as	as	SCONJ
gujaf-86	178	9	follows	follow	VERB
gujaf-86	178	10	:	:	PUNCT
gujaf-86	178	11	icse1i	icse1i	PROPN
gujaf-86	178	12	=	=	PUNCT
gujaf-86	178	13	αi	αi	VERB
gujaf-86	178	14	+	+	CCONJ
gujaf-86	178	15	β1ce1i	β1ce1i	PUNCT
gujaf-86	179	1	+	+	CCONJ
gujaf-86	179	2	β	β	X
gujaf-86	179	3	2ce2i	2ce2i	NUM
gujaf-86	179	4	+	+	CCONJ
gujaf-86	179	5	β3ce3i	β3ce3i	X
gujaf-86	180	1	+	+	CCONJ
gujaf-86	180	2	β4ce4i	β4ce4i	PUNCT
gujaf-86	180	3	+	+	CCONJ
gujaf-86	180	4	β5ce5i	β5ce5i	X
gujaf-86	180	5	+	+	CCONJ
gujaf-86	180	6	β6ce6i	β6ce6i	X
gujaf-86	180	7	+	+	ADV
gujaf-86	180	8	εi	εi	AUX
gujaf-86	180	9	the	the	DET
gujaf-86	180	10	model	model	NOUN
gujaf-86	180	11	is	be	AUX
gujaf-86	180	12	further	far	ADV
gujaf-86	180	13	adapted	adapt	VERB
gujaf-86	180	14	and	and	CCONJ
gujaf-86	180	15	modified	modify	VERB
gujaf-86	180	16	thus	thus	ADV
gujaf-86	180	17	:	:	PUNCT
gujaf-86	180	18	fp	fp	PROPN
gujaf-86	180	19	=	=	SYM
gujaf-86	180	20	ƒ	ƒ	X
gujaf-86	180	21	(	(	PUNCT
gujaf-86	180	22	ce	ce	PROPN
gujaf-86	180	23	,	,	PUNCT
gujaf-86	180	24	ra	ra	PROPN
gujaf-86	180	25	,	,	PUNCT
gujaf-86	180	26	ca	ca	PROPN
gujaf-86	180	27	,	,	PUNCT
gujaf-86	180	28	ic	ic	PROPN
gujaf-86	180	29	,	,	PUNCT
gujaf-86	180	30	mo	mo	PROPN
gujaf-86	180	31	)	)	PUNCT
gujaf-86	180	32	the	the	DET
gujaf-86	180	33	model	model	NOUN
gujaf-86	180	34	is	be	AUX
gujaf-86	180	35	thus	thus	ADV
gujaf-86	180	36	presented	present	VERB
gujaf-86	180	37	below	below	ADP
gujaf-86	180	38	:	:	PUNCT
gujaf-86	180	39	fpm	fpm	NOUN
gujaf-86	180	40	=	=	SYM
gujaf-86	180	41	α+β1ce1+β2ra2+β3ic3+β4ca4+β5mo5+εt	α+β1ce1+β2ra2+β3ic3+β4ca4+β5mo5+εt	PROPN
gujaf-86	180	42	where	where	SCONJ
gujaf-86	180	43	:	:	PUNCT
gujaf-86	180	44	fp	fp	X
gujaf-86	180	45	=	=	PROPN
gujaf-86	180	46	fraud	fraud	NOUN
gujaf-86	180	47	prevention	prevention	NOUN
gujaf-86	180	48	proxied	proxie	VERB
gujaf-86	180	49	by	by	ADP
gujaf-86	180	50	:	:	PUNCT
gujaf-86	180	51	fpm	fpm	ADJ
gujaf-86	180	52	=	=	PUNCT
gujaf-86	180	53	fraud	fraud	NOUN
gujaf-86	180	54	prevention	prevention	NOUN
gujaf-86	180	55	mechanism	mechanism	NOUN
gujaf-86	180	56	α=	α=	NOUN
gujaf-86	180	57	constant	constant	ADJ
gujaf-86	180	58	ce	ce	PROPN
gujaf-86	180	59	=	=	PROPN
gujaf-86	180	60	control	control	NOUN
gujaf-86	180	61	environment	environment	NOUN
gujaf-86	180	62	ra=	ra=	NOUN
gujaf-86	180	63	risk	risk	NOUN
gujaf-86	180	64	assessment	assessment	NOUN
gujaf-86	180	65	ic=	ic=	PROPN
gujaf-86	180	66	information	information	NOUN
gujaf-86	180	67	and	and	CCONJ
gujaf-86	180	68	communication	communication	NOUN
gujaf-86	180	69	ca=	ca=	NOUN
gujaf-86	180	70	control	control	NOUN
gujaf-86	180	71	activities	activitie	VERB
gujaf-86	180	72	mo=	mo=	PROPN
gujaf-86	180	73	monitoring	monitor	VERB
gujaf-86	180	74	β1β5=	β1β5=	INTJ
gujaf-86	180	75	coefficient	coefficient	NOUN
gujaf-86	180	76	to	to	PART
gujaf-86	180	77	be	be	AUX
gujaf-86	180	78	estimated	estimate	VERB
gujaf-86	180	79	εt=	εt=	PROPN
gujaf-86	180	80	error	error	NOUN
gujaf-86	180	81	term	term	NOUN
gujaf-86	180	82	this	this	DET
gujaf-86	180	83	study	study	NOUN
gujaf-86	180	84	collected	collect	VERB
gujaf-86	180	85	data	datum	NOUN
gujaf-86	180	86	using	use	VERB
gujaf-86	180	87	a	a	DET
gujaf-86	180	88	primary	primary	ADJ
gujaf-86	180	89	instrument	instrument	NOUN
gujaf-86	180	90	of	of	ADP
gujaf-86	180	91	data	datum	NOUN
gujaf-86	180	92	collection	collection	NOUN
gujaf-86	180	93	.	.	PUNCT
gujaf-86	181	1	the	the	DET
gujaf-86	181	2	questionnaire	questionnaire	NOUN
gujaf-86	181	3	presents	present	VERB
gujaf-86	181	4	statements	statement	NOUN
gujaf-86	181	5	on	on	ADP
gujaf-86	181	6	the	the	DET
gujaf-86	181	7	five	five	NUM
gujaf-86	181	8	component	component	NOUN
gujaf-86	181	9	of	of	ADP
gujaf-86	181	10	internal	internal	ADJ
gujaf-86	181	11	controls	control	NOUN
gujaf-86	181	12	effectiveness	effectiveness	NOUN
gujaf-86	181	13	as	as	SCONJ
gujaf-86	181	14	provided	provide	VERB
gujaf-86	181	15	by	by	ADP
gujaf-86	181	16	committee	committee	NOUN
gujaf-86	181	17	of	of	ADP
gujaf-86	181	18	sponsoring	sponsor	VERB
gujaf-86	181	19	organization	organization	NOUN
gujaf-86	181	20	(	(	PUNCT
gujaf-86	181	21	coso	coso	NOUN
gujaf-86	181	22	)	)	PUNCT
gujaf-86	181	23	and	and	CCONJ
gujaf-86	181	24	fraud	fraud	NOUN
gujaf-86	181	25	prevention	prevention	NOUN
gujaf-86	181	26	as	as	SCONJ
gujaf-86	181	27	adapted	adapt	VERB
gujaf-86	181	28	from	from	ADP
gujaf-86	181	29	association	association	NOUN
gujaf-86	181	30	of	of	ADP
gujaf-86	181	31	certified	certify	VERB
gujaf-86	181	32	fraud	fraud	NOUN
gujaf-86	181	33	examiners	examiner	NOUN
gujaf-86	181	34	(	(	PUNCT
gujaf-86	181	35	acfe	acfe	NOUN
gujaf-86	181	36	)	)	PUNCT
gujaf-86	181	37	measures	measure	NOUN
gujaf-86	181	38	rated	rate	VERB
gujaf-86	181	39	on	on	ADP
gujaf-86	181	40	a	a	DET
gujaf-86	181	41	five	five	NUM
gujaf-86	181	42	-	-	PUNCT
gujaf-86	181	43	point	point	NOUN
gujaf-86	181	44	scale	scale	NOUN
gujaf-86	181	45	of	of	ADP
gujaf-86	181	46	11	11	NUM
gujaf-86	181	47	strongly	strongly	ADV
gujaf-86	181	48	agree	agree	VERB
gujaf-86	181	49	(	(	PUNCT
gujaf-86	181	50	5	5	NUM
gujaf-86	181	51	)	)	PUNCT
gujaf-86	181	52	,	,	PUNCT
gujaf-86	181	53	agree	agree	VERB
gujaf-86	181	54	(	(	PUNCT
gujaf-86	181	55	4	4	NUM
gujaf-86	181	56	)	)	PUNCT
gujaf-86	181	57	,	,	PUNCT
gujaf-86	181	58	undecided	undecided	ADJ
gujaf-86	181	59	(	(	PUNCT
gujaf-86	181	60	3	3	NUM
gujaf-86	181	61	)	)	PUNCT
gujaf-86	181	62	,	,	PUNCT
gujaf-86	181	63	disagree	disagree	VERB
gujaf-86	181	64	(	(	PUNCT
gujaf-86	181	65	2	2	NUM
gujaf-86	181	66	)	)	PUNCT
gujaf-86	181	67	,	,	PUNCT
gujaf-86	181	68	and	and	CCONJ
gujaf-86	181	69	strongly	strongly	ADV
gujaf-86	181	70	disagree	disagree	VERB
gujaf-86	181	71	(	(	PUNCT
gujaf-86	181	72	1	1	NUM
gujaf-86	181	73	)	)	PUNCT
gujaf-86	181	74	on	on	ADP
gujaf-86	181	75	the	the	DET
gujaf-86	181	76	statements	statement	NOUN
gujaf-86	181	77	.	.	PUNCT
gujaf-86	182	1	strongly	strongly	ADV
gujaf-86	182	2	disagree	disagree	VERB
gujaf-86	182	3	and	and	CCONJ
gujaf-86	182	4	disagree	disagree	VERB
gujaf-86	182	5	scores	score	NOUN
gujaf-86	182	6	were	be	AUX
gujaf-86	182	7	used	use	VERB
gujaf-86	182	8	to	to	PART
gujaf-86	182	9	construct	construct	VERB
gujaf-86	182	10	statements	statement	NOUN
gujaf-86	182	11	which	which	PRON
gujaf-86	182	12	had	have	VERB
gujaf-86	182	13	an	an	DET
gujaf-86	182	14	effect	effect	NOUN
gujaf-86	182	15	to	to	ADP
gujaf-86	182	16	a	a	DET
gujaf-86	182	17	small	small	ADJ
gujaf-86	182	18	extent	extent	NOUN
gujaf-86	182	19	(	(	PUNCT
gujaf-86	182	20	s.	s.	PROPN
gujaf-86	182	21	e	e	PROPN
gujaf-86	182	22	)	)	PUNCT
gujaf-86	182	23	equivalent	equivalent	ADJ
gujaf-86	182	24	to	to	PART
gujaf-86	182	25	mean	mean	VERB
gujaf-86	182	26	score	score	NOUN
gujaf-86	182	27	of	of	ADP
gujaf-86	182	28	0	0	NUM
gujaf-86	182	29	to	to	ADP
gujaf-86	182	30	2.4	2.4	NUM
gujaf-86	182	31	on	on	ADP
gujaf-86	182	32	the	the	DET
gujaf-86	182	33	constant	constant	ADJ
gujaf-86	182	34	likert	likert	ADJ
gujaf-86	182	35	scale	scale	NOUN
gujaf-86	182	36	;	;	PUNCT
gujaf-86	182	37	(	(	PUNCT
gujaf-86	182	38	0≤	0≤	NUM
gujaf-86	182	39	s.	s.	PROPN
gujaf-86	182	40	e	e	PROPN
gujaf-86	182	41	<	<	X
gujaf-86	182	42	2.5	2.5	NUM
gujaf-86	182	43	.	.	PUNCT
gujaf-86	183	1	the	the	DET
gujaf-86	183	2	score	score	NOUN
gujaf-86	183	3	of	of	ADP
gujaf-86	183	4	neutral	neutral	ADJ
gujaf-86	183	5	was	be	AUX
gujaf-86	183	6	chosen	choose	VERB
gujaf-86	183	7	to	to	PART
gujaf-86	183	8	represent	represent	VERB
gujaf-86	183	9	a	a	DET
gujaf-86	183	10	statement	statement	NOUN
gujaf-86	183	11	that	that	PRON
gujaf-86	183	12	had	have	VERB
gujaf-86	183	13	an	an	DET
gujaf-86	183	14	effect	effect	NOUN
gujaf-86	183	15	to	to	ADP
gujaf-86	183	16	a	a	DET
gujaf-86	183	17	moderate	moderate	ADJ
gujaf-86	183	18	extent	extent	NOUN
gujaf-86	183	19	(	(	PUNCT
gujaf-86	183	20	m.e	m.e	PROPN
gujaf-86	183	21	.	.	PROPN
gujaf-86	183	22	)	)	PUNCT
gujaf-86	183	23	equivalent	equivalent	ADJ
gujaf-86	183	24	to	to	ADP
gujaf-86	183	25	a	a	DET
gujaf-86	183	26	mean	mean	ADJ
gujaf-86	183	27	score	score	NOUN
gujaf-86	183	28	of	of	ADP
gujaf-86	183	29	2.5	2.5	NUM
gujaf-86	183	30	to	to	PART
gujaf-86	183	31	3.4	3.4	NUM
gujaf-86	183	32	on	on	ADP
gujaf-86	183	33	the	the	DET
gujaf-86	183	34	continuous	continuous	ADJ
gujaf-86	183	35	likert	likert	ADJ
gujaf-86	183	36	scale	scale	NOUN
gujaf-86	183	37	:	:	PUNCT
gujaf-86	183	38	2.5≤m.e	2.5≤m.e	NUM
gujaf-86	183	39	.	.	PUNCT
gujaf-86	184	1	<	<	X
gujaf-86	184	2	3.5	3.5	NUM
gujaf-86	184	3	.	.	PUNCT
gujaf-86	185	1	the	the	DET
gujaf-86	185	2	score	score	NOUN
gujaf-86	185	3	of	of	ADP
gujaf-86	185	4	strongly	strongly	ADV
gujaf-86	185	5	agree	agree	VERB
gujaf-86	185	6	and	and	CCONJ
gujaf-86	185	7	agree	agree	VERB
gujaf-86	185	8	were	be	AUX
gujaf-86	185	9	taken	take	VERB
gujaf-86	185	10	to	to	PART
gujaf-86	185	11	reflect	reflect	VERB
gujaf-86	185	12	statements	statement	NOUN
gujaf-86	185	13	that	that	PRON
gujaf-86	185	14	had	have	VERB
gujaf-86	185	15	an	an	DET
gujaf-86	185	16	effect	effect	NOUN
gujaf-86	185	17	to	to	ADP
gujaf-86	185	18	a	a	DET
gujaf-86	185	19	large	large	ADJ
gujaf-86	185	20	extent	extent	NOUN
gujaf-86	185	21	(	(	PUNCT
gujaf-86	185	22	l.e	l.e	PROPN
gujaf-86	185	23	.	.	PUNCT
gujaf-86	185	24	)	)	PUNCT
gujaf-86	185	25	equivalent	equivalent	ADJ
gujaf-86	185	26	to	to	ADP
gujaf-86	185	27	a	a	DET
gujaf-86	185	28	mean	mean	ADJ
gujaf-86	185	29	score	score	NOUN
gujaf-86	185	30	of	of	ADP
gujaf-86	185	31	3.5	3.5	NUM
gujaf-86	185	32	to	to	ADP
gujaf-86	185	33	5.0	5.0	NUM
gujaf-86	185	34	on	on	ADP
gujaf-86	185	35	a	a	DET
gujaf-86	185	36	continuous	continuous	ADJ
gujaf-86	185	37	likert	likert	NOUN
gujaf-86	185	38	scale	scale	NOUN
gujaf-86	185	39	;	;	PUNCT
gujaf-86	185	40	3.5≤	3.5≤	PROPN
gujaf-86	185	41	l.e	l.e	PROPN
gujaf-86	185	42	.	.	PROPN
gujaf-86	185	43	≤5.0	≤5.0	PROPN
gujaf-86	185	44	.	.	PUNCT
gujaf-86	186	1	data	datum	NOUN
gujaf-86	186	2	for	for	ADP
gujaf-86	186	3	this	this	DET
gujaf-86	186	4	study	study	NOUN
gujaf-86	186	5	were	be	AUX
gujaf-86	186	6	analyzed	analyze	VERB
gujaf-86	186	7	using	use	VERB
gujaf-86	186	8	statistical	statistical	ADJ
gujaf-86	186	9	package	package	NOUN
gujaf-86	186	10	for	for	ADP
gujaf-86	186	11	social	social	ADJ
gujaf-86	186	12	sciences	science	NOUN
gujaf-86	186	13	(	(	PUNCT
gujaf-86	186	14	spss	spss	PROPN
gujaf-86	186	15	)	)	PUNCT
gujaf-86	186	16	version	version	NOUN
gujaf-86	186	17	22	22	NUM
gujaf-86	186	18	of	of	ADP
gujaf-86	186	19	statistical	statistical	ADJ
gujaf-86	186	20	software	software	NOUN
gujaf-86	186	21	.	.	PUNCT
gujaf-86	187	1	this	this	DET
gujaf-86	187	2	study	study	NOUN
gujaf-86	187	3	adopted	adopt	VERB
gujaf-86	187	4	the	the	DET
gujaf-86	187	5	descriptive	descriptive	ADJ
gujaf-86	187	6	analysis	analysis	NOUN
gujaf-86	187	7	which	which	PRON
gujaf-86	187	8	helps	help	VERB
gujaf-86	187	9	in	in	ADP
gujaf-86	187	10	summarizing	summarize	VERB
gujaf-86	187	11	the	the	DET
gujaf-86	187	12	data	datum	NOUN
gujaf-86	187	13	in	in	ADP
gujaf-86	187	14	order	order	NOUN
gujaf-86	187	15	to	to	PART
gujaf-86	187	16	understand	understand	VERB
gujaf-86	187	17	the	the	DET
gujaf-86	187	18	behaviour	behaviour	NOUN
gujaf-86	187	19	of	of	ADP
gujaf-86	187	20	the	the	DET
gujaf-86	187	21	variable	variable	NOUN
gujaf-86	187	22	using	use	VERB
gujaf-86	187	23	the	the	DET
gujaf-86	187	24	mean	mean	ADJ
gujaf-86	187	25	,	,	PUNCT
gujaf-86	187	26	standard	standard	ADJ
gujaf-86	187	27	deviation	deviation	NOUN
gujaf-86	187	28	minimum	minimum	NOUN
gujaf-86	187	29	and	and	CCONJ
gujaf-86	187	30	maximum	maximum	ADJ
gujaf-86	187	31	.	.	PUNCT
gujaf-86	188	1	the	the	DET
gujaf-86	188	2	study	study	NOUN
gujaf-86	188	3	used	use	VERB
gujaf-86	188	4	inferential	inferential	ADJ
gujaf-86	188	5	statistics	statistic	NOUN
gujaf-86	188	6	such	such	ADJ
gujaf-86	188	7	as	as	ADP
gujaf-86	188	8	multiple	multiple	ADJ
gujaf-86	188	9	regression	regression	NOUN
gujaf-86	188	10	analysis	analysis	NOUN
gujaf-86	188	11	to	to	PART
gujaf-86	188	12	explain	explain	VERB
gujaf-86	188	13	internal	internal	ADJ
gujaf-86	188	14	control	control	NOUN
gujaf-86	188	15	system	system	NOUN
gujaf-86	188	16	effect	effect	NOUN
gujaf-86	188	17	on	on	ADP
gujaf-86	188	18	fraud	fraud	NOUN
gujaf-86	188	19	prevention	prevention	NOUN
gujaf-86	188	20	.	.	PUNCT
gujaf-86	189	1	the	the	DET
gujaf-86	189	2	selection	selection	NOUN
gujaf-86	189	3	of	of	ADP
gujaf-86	189	4	the	the	DET
gujaf-86	189	5	analysis	analysis	NOUN
gujaf-86	189	6	used	use	VERB
gujaf-86	189	7	depends	depend	VERB
gujaf-86	189	8	on	on	ADP
gujaf-86	189	9	the	the	DET
gujaf-86	189	10	data	datum	NOUN
gujaf-86	189	11	nature	nature	NOUN
gujaf-86	189	12	and	and	CCONJ
gujaf-86	189	13	the	the	DET
gujaf-86	189	14	result	result	NOUN
gujaf-86	189	15	of	of	ADP
gujaf-86	189	16	the	the	DET
gujaf-86	189	17	various	various	ADJ
gujaf-86	189	18	diagnostics	diagnostic	NOUN
gujaf-86	189	19	and	and	CCONJ
gujaf-86	189	20	post	post	VERB
gujaf-86	189	21	estimation	estimation	NOUN
gujaf-86	189	22	test	test	NOUN
gujaf-86	189	23	.	.	PUNCT
gujaf-86	190	1	the	the	DET
gujaf-86	190	2	data	datum	NOUN
gujaf-86	190	3	were	be	AUX
gujaf-86	190	4	subjected	subject	VERB
gujaf-86	190	5	to	to	ADP
gujaf-86	190	6	diagnostic	diagnostic	ADJ
gujaf-86	190	7	tests	test	NOUN
gujaf-86	190	8	so	so	SCONJ
gujaf-86	190	9	as	as	SCONJ
gujaf-86	190	10	to	to	PART
gujaf-86	190	11	ensure	ensure	VERB
gujaf-86	190	12	conformity	conformity	NOUN
gujaf-86	190	13	and	and	CCONJ
gujaf-86	190	14	to	to	PART
gujaf-86	190	15	produce	produce	VERB
gujaf-86	190	16	valid	valid	ADJ
gujaf-86	190	17	result	result	NOUN
gujaf-86	190	18	.	.	PUNCT
gujaf-86	191	1	validity	validity	NOUN
gujaf-86	191	2	and	and	CCONJ
gujaf-86	191	3	reliability	reliability	NOUN
gujaf-86	191	4	test	test	NOUN
gujaf-86	191	5	were	be	AUX
gujaf-86	191	6	carried	carry	VERB
gujaf-86	191	7	out	out	ADP
gujaf-86	191	8	.	.	PUNCT
gujaf-86	192	1	cronbach	cronbach	PROPN
gujaf-86	192	2	’s	’s	PART
gujaf-86	192	3	alpha	alpha	NOUN
gujaf-86	192	4	was	be	AUX
gujaf-86	192	5	applied	apply	VERB
gujaf-86	192	6	to	to	PART
gujaf-86	192	7	measure	measure	VERB
gujaf-86	192	8	the	the	DET
gujaf-86	192	9	co	co	NOUN
gujaf-86	192	10	-	-	ADJ
gujaf-86	192	11	efficient	efficient	ADJ
gujaf-86	192	12	of	of	ADP
gujaf-86	192	13	internal	internal	ADJ
gujaf-86	192	14	consistency	consistency	NOUN
gujaf-86	192	15	and	and	CCONJ
gujaf-86	192	16	therefore	therefore	ADV
gujaf-86	192	17	reliability	reliability	NOUN
gujaf-86	192	18	of	of	ADP
gujaf-86	192	19	the	the	DET
gujaf-86	192	20	instrument	instrument	NOUN
gujaf-86	192	21	.	.	PUNCT
gujaf-86	193	1	hence	hence	ADV
gujaf-86	193	2	,	,	PUNCT
gujaf-86	193	3	the	the	DET
gujaf-86	193	4	instrument	instrument	NOUN
gujaf-86	193	5	used	use	VERB
gujaf-86	193	6	must	must	AUX
gujaf-86	193	7	have	have	VERB
gujaf-86	193	8	the	the	DET
gujaf-86	193	9	capacity	capacity	NOUN
gujaf-86	193	10	to	to	PART
gujaf-86	193	11	provide	provide	VERB
gujaf-86	193	12	internal	internal	ADJ
gujaf-86	193	13	consistency	consistency	NOUN
gujaf-86	193	14	.	.	PUNCT
gujaf-86	194	1	all	all	DET
gujaf-86	194	2	the	the	DET
gujaf-86	194	3	items	item	NOUN
gujaf-86	194	4	under	under	ADP
gujaf-86	194	5	the	the	DET
gujaf-86	194	6	study	study	NOUN
gujaf-86	194	7	constructs	construct	NOUN
gujaf-86	194	8	must	must	AUX
gujaf-86	194	9	have	have	VERB
gujaf-86	194	10	internal	internal	ADJ
gujaf-86	194	11	significant	significant	ADJ
gujaf-86	194	12	correlation	correlation	NOUN
gujaf-86	194	13	co	co	NOUN
gujaf-86	194	14	-	-	ADJ
gujaf-86	194	15	efficient	efficient	ADJ
gujaf-86	194	16	of	of	ADP
gujaf-86	194	17	0.6	0.6	NUM
gujaf-86	194	18	or	or	CCONJ
gujaf-86	194	19	above	above	ADP
gujaf-86	194	20	using	use	VERB
gujaf-86	194	21	cronbach	cronbach	ADJ
gujaf-86	194	22	alpha	alpha	NOUN
gujaf-86	194	23	(	(	PUNCT
gujaf-86	194	24	hair	hair	NOUN
gujaf-86	194	25	et	et	PROPN
gujaf-86	194	26	al	al	PROPN
gujaf-86	194	27	.	.	PROPN
gujaf-86	194	28	,	,	PUNCT
gujaf-86	194	29	1998	1998	NUM
gujaf-86	194	30	)	)	PUNCT
gujaf-86	194	31	.	.	PUNCT
gujaf-86	195	1	4.result	4.result	NUM
gujaf-86	195	2	and	and	CCONJ
gujaf-86	195	3	discussion	discussion	NOUN
gujaf-86	195	4	this	this	DET
gujaf-86	195	5	section	section	NOUN
gujaf-86	195	6	presents	present	VERB
gujaf-86	195	7	data	datum	NOUN
gujaf-86	195	8	collected	collect	VERB
gujaf-86	195	9	,	,	PUNCT
gujaf-86	195	10	analysis	analysis	NOUN
gujaf-86	195	11	,	,	PUNCT
gujaf-86	195	12	findings	finding	NOUN
gujaf-86	195	13	and	and	CCONJ
gujaf-86	195	14	interpretation	interpretation	NOUN
gujaf-86	195	15	of	of	ADP
gujaf-86	195	16	the	the	DET
gujaf-86	195	17	research	research	NOUN
gujaf-86	195	18	results	result	NOUN
gujaf-86	195	19	.	.	PUNCT
gujaf-86	196	1	the	the	DET
gujaf-86	196	2	main	main	ADJ
gujaf-86	196	3	aim	aim	NOUN
gujaf-86	196	4	of	of	ADP
gujaf-86	196	5	this	this	DET
gujaf-86	196	6	study	study	NOUN
gujaf-86	196	7	is	be	AUX
gujaf-86	196	8	to	to	PART
gujaf-86	196	9	examine	examine	VERB
gujaf-86	196	10	internal	internal	ADJ
gujaf-86	196	11	control	control	NOUN
gujaf-86	196	12	system	system	NOUN
gujaf-86	196	13	effectiveness	effectiveness	NOUN
gujaf-86	196	14	on	on	ADP
gujaf-86	196	15	fraud	fraud	NOUN
gujaf-86	196	16	prevention	prevention	NOUN
gujaf-86	196	17	in	in	ADP
gujaf-86	196	18	deposit	deposit	NOUN
gujaf-86	196	19	money	money	NOUN
gujaf-86	196	20	banks	bank	NOUN
gujaf-86	196	21	listed	list	VERB
gujaf-86	196	22	in	in	ADP
gujaf-86	196	23	nigeria	nigeria	PROPN
gujaf-86	196	24	.	.	PUNCT
gujaf-86	197	1	there	there	PRON
gujaf-86	197	2	are	be	VERB
gujaf-86	197	3	two	two	NUM
gujaf-86	197	4	major	major	ADJ
gujaf-86	197	5	sections	section	NOUN
gujaf-86	197	6	presented	present	VERB
gujaf-86	197	7	in	in	ADP
gujaf-86	197	8	the	the	DET
gujaf-86	197	9	questionnaire	questionnaire	NOUN
gujaf-86	197	10	,	,	PUNCT
gujaf-86	197	11	section	section	NOUN
gujaf-86	197	12	a	a	PRON
gujaf-86	197	13	and	and	CCONJ
gujaf-86	197	14	section	section	NOUN
gujaf-86	197	15	b.	b.	PROPN
gujaf-86	197	16	section	section	PROPN
gujaf-86	197	17	a	a	PRON
gujaf-86	197	18	is	be	AUX
gujaf-86	197	19	made	make	VERB
gujaf-86	197	20	up	up	ADP
gujaf-86	197	21	of	of	ADP
gujaf-86	197	22	questions	question	NOUN
gujaf-86	197	23	about	about	ADP
gujaf-86	197	24	variables	variable	NOUN
gujaf-86	197	25	in	in	ADP
gujaf-86	197	26	the	the	DET
gujaf-86	197	27	internal	internal	ADJ
gujaf-86	197	28	control	control	NOUN
gujaf-86	197	29	system	system	NOUN
gujaf-86	197	30	(	(	PUNCT
gujaf-86	197	31	control	control	NOUN
gujaf-86	197	32	activities	activity	NOUN
gujaf-86	197	33	,	,	PUNCT
gujaf-86	197	34	control	control	NOUN
gujaf-86	197	35	environment	environment	NOUN
gujaf-86	197	36	,	,	PUNCT
gujaf-86	197	37	risk	risk	NOUN
gujaf-86	197	38	assessment	assessment	NOUN
gujaf-86	197	39	,	,	PUNCT
gujaf-86	197	40	information	information	NOUN
gujaf-86	197	41	and	and	CCONJ
gujaf-86	197	42	communication	communication	NOUN
gujaf-86	197	43	,	,	PUNCT
gujaf-86	197	44	and	and	CCONJ
gujaf-86	197	45	monitoring	monitoring	NOUN
gujaf-86	197	46	)	)	PUNCT
gujaf-86	197	47	while	while	SCONJ
gujaf-86	197	48	section	section	NOUN
gujaf-86	197	49	b	b	PROPN
gujaf-86	197	50	entails	entail	VERB
gujaf-86	197	51	question	question	NOUN
gujaf-86	197	52	relating	relate	VERB
gujaf-86	197	53	to	to	ADP
gujaf-86	197	54	fraud	fraud	VERB
gujaf-86	197	55	prevention	prevention	NOUN
gujaf-86	197	56	variables	variable	NOUN
gujaf-86	197	57	(	(	PUNCT
gujaf-86	197	58	culture	culture	NOUN
gujaf-86	197	59	of	of	ADP
gujaf-86	197	60	honesty	honesty	NOUN
gujaf-86	197	61	and	and	CCONJ
gujaf-86	197	62	high	high	ADJ
gujaf-86	197	63	ethics	ethic	NOUN
gujaf-86	197	64	,	,	PUNCT
gujaf-86	197	65	evaluating	evaluate	VERB
gujaf-86	197	66	anti	anti	ADJ
gujaf-86	197	67	-	-	ADJ
gujaf-86	197	68	fraud	fraud	ADJ
gujaf-86	197	69	process	process	NOUN
gujaf-86	197	70	and	and	CCONJ
gujaf-86	197	71	control	control	NOUN
gujaf-86	197	72	,	,	PUNCT
gujaf-86	197	73	and	and	CCONJ
gujaf-86	197	74	developing	develop	VERB
gujaf-86	197	75	an	an	DET
gujaf-86	197	76	appropriate	appropriate	ADJ
gujaf-86	197	77	oversight	oversight	NOUN
gujaf-86	197	78	process	process	NOUN
gujaf-86	197	79	)	)	PUNCT
gujaf-86	197	80	.	.	PUNCT
gujaf-86	198	1	the	the	DET
gujaf-86	198	2	study	study	NOUN
gujaf-86	198	3	administered	administer	VERB
gujaf-86	198	4	questionnaires	questionnaire	NOUN
gujaf-86	198	5	to	to	ADP
gujaf-86	198	6	418	418	NUM
gujaf-86	198	7	respondents	respondent	NOUN
gujaf-86	198	8	who	who	PRON
gujaf-86	198	9	formed	form	VERB
gujaf-86	198	10	the	the	DET
gujaf-86	198	11	sample	sample	NOUN
gujaf-86	198	12	,	,	PUNCT
gujaf-86	198	13	however	however	ADV
gujaf-86	198	14	only	only	ADV
gujaf-86	198	15	384	384	NUM
gujaf-86	198	16	questionnaires	questionnaire	NOUN
gujaf-86	198	17	were	be	AUX
gujaf-86	198	18	retrieved	retrieve	VERB
gujaf-86	198	19	and	and	CCONJ
gujaf-86	198	20	answered	answer	VERB
gujaf-86	198	21	adequately	adequately	ADV
gujaf-86	198	22	.	.	PUNCT
gujaf-86	199	1	this	this	PRON
gujaf-86	199	2	equates	equate	VERB
gujaf-86	199	3	to	to	ADP
gujaf-86	199	4	92	92	NUM
gujaf-86	199	5	percent	percent	NOUN
gujaf-86	199	6	response	response	NOUN
gujaf-86	199	7	rate	rate	NOUN
gujaf-86	199	8	among	among	ADP
gujaf-86	199	9	the	the	DET
gujaf-86	199	10	target	target	NOUN
gujaf-86	199	11	population	population	NOUN
gujaf-86	199	12	.	.	PUNCT
gujaf-86	200	1	responses	response	NOUN
gujaf-86	200	2	obtained	obtain	VERB
gujaf-86	200	3	from	from	ADP
gujaf-86	200	4	the	the	DET
gujaf-86	200	5	data	datum	NOUN
gujaf-86	200	6	collected	collect	VERB
gujaf-86	200	7	from	from	ADP
gujaf-86	200	8	the	the	DET
gujaf-86	200	9	organization	organization	NOUN
gujaf-86	200	10	were	be	AUX
gujaf-86	200	11	adequate	adequate	ADJ
gujaf-86	200	12	enough	enough	ADV
gujaf-86	200	13	to	to	PART
gujaf-86	200	14	fulfill	fulfill	VERB
gujaf-86	200	15	the	the	DET
gujaf-86	200	16	study	study	NOUN
gujaf-86	200	17	research	research	NOUN
gujaf-86	200	18	objectives	objective	NOUN
gujaf-86	200	19	.	.	PUNCT
gujaf-86	201	1	table	table	NOUN
gujaf-86	201	2	1	1	NUM
gujaf-86	201	3	:	:	PUNCT
gujaf-86	201	4	summarizes	summarize	VERB
gujaf-86	201	5	the	the	DET
gujaf-86	201	6	response	response	NOUN
gujaf-86	201	7	rate	rate	NOUN
gujaf-86	201	8	table	table	NOUN
gujaf-86	201	9	1	1	NUM
gujaf-86	201	10	questionnaires	questionnaire	NOUN
gujaf-86	201	11	distribution	distribution	NOUN
gujaf-86	201	12	and	and	CCONJ
gujaf-86	201	13	response	response	NOUN
gujaf-86	201	14	rate	rate	NOUN
gujaf-86	201	15	description	description	NOUN
gujaf-86	201	16	frequency	frequency	NOUN
gujaf-86	201	17	response	response	NOUN
gujaf-86	201	18	rate	rate	NOUN
gujaf-86	201	19	no	no	INTJ
gujaf-86	201	20	.	.	PUNCT
gujaf-86	202	1	of	of	ADP
gujaf-86	202	2	questionnaires	questionnaire	NOUN
gujaf-86	202	3	circulated	circulate	VERB
gujaf-86	202	4	418	418	NUM
gujaf-86	202	5	100	100	NUM
gujaf-86	202	6	%	%	NOUN
gujaf-86	202	7	no	no	INTJ
gujaf-86	202	8	.	.	PUNCT
gujaf-86	203	1	of	of	ADP
gujaf-86	203	2	questionnaires	questionnaire	NOUN
gujaf-86	203	3	returned	return	VERB
gujaf-86	203	4	384	384	NUM
gujaf-86	203	5	92	92	NUM
gujaf-86	203	6	%	%	NOUN
gujaf-86	203	7	no	no	NOUN
gujaf-86	203	8	.	.	PUNCT
gujaf-86	204	1	of	of	ADP
gujaf-86	204	2	questionnaires	questionnaire	NOUN
gujaf-86	204	3	not	not	PART
gujaf-86	204	4	returned	return	VERB
gujaf-86	204	5	34	34	NUM
gujaf-86	204	6	8	8	NUM
gujaf-86	204	7	%	%	NOUN
gujaf-86	204	8	12	12	NUM
gujaf-86	204	9	source	source	NOUN
gujaf-86	204	10	:	:	PUNCT
gujaf-86	204	11	researcher	researcher	NOUN
gujaf-86	204	12	's	's	PART
gujaf-86	204	13	field	field	NOUN
gujaf-86	204	14	work	work	NOUN
gujaf-86	204	15	,	,	PUNCT
gujaf-86	204	16	2021	2021	NUM
gujaf-86	204	17	cronbach	cronbach	VERB
gujaf-86	204	18	’s	’s	PART
gujaf-86	204	19	coefficient	coefficient	NOUN
gujaf-86	204	20	alpha	alpha	NOUN
gujaf-86	204	21	(	(	PUNCT
gujaf-86	204	22	α	α	NOUN
gujaf-86	204	23	)	)	PUNCT
gujaf-86	204	24	is	be	AUX
gujaf-86	204	25	the	the	DET
gujaf-86	204	26	most	most	ADV
gujaf-86	204	27	common	common	ADJ
gujaf-86	204	28	accepted	accept	VERB
gujaf-86	204	29	formula	formula	NOUN
gujaf-86	204	30	for	for	ADP
gujaf-86	204	31	assessing	assess	VERB
gujaf-86	204	32	the	the	DET
gujaf-86	204	33	reliability	reliability	NOUN
gujaf-86	204	34	of	of	ADP
gujaf-86	204	35	a	a	DET
gujaf-86	204	36	measurement	measurement	NOUN
gujaf-86	204	37	scale	scale	NOUN
gujaf-86	204	38	with	with	ADP
gujaf-86	204	39	multi	multi	ADJ
gujaf-86	204	40	-	-	ADJ
gujaf-86	204	41	point	point	ADJ
gujaf-86	204	42	items	item	NOUN
gujaf-86	204	43	(	(	PUNCT
gujaf-86	204	44	peter	peter	PROPN
gujaf-86	204	45	,	,	PUNCT
gujaf-86	204	46	1979	1979	NUM
gujaf-86	204	47	)	)	PUNCT
gujaf-86	204	48	.	.	PUNCT
gujaf-86	205	1	a	a	DET
gujaf-86	205	2	total	total	ADJ
gujaf-86	205	3	number	number	NOUN
gujaf-86	205	4	of	of	ADP
gujaf-86	205	5	forty	forty	NUM
gujaf-86	205	6	questions	question	NOUN
gujaf-86	205	7	(	(	PUNCT
gujaf-86	205	8	40	40	NUM
gujaf-86	205	9	)	)	PUNCT
gujaf-86	205	10	questions	question	NOUN
gujaf-86	205	11	were	be	AUX
gujaf-86	205	12	asked	ask	VERB
gujaf-86	205	13	from	from	ADP
gujaf-86	205	14	the	the	DET
gujaf-86	205	15	respondents	respondent	NOUN
gujaf-86	205	16	,	,	PUNCT
gujaf-86	205	17	and	and	CCONJ
gujaf-86	205	18	each	each	PRON
gujaf-86	205	19	of	of	ADP
gujaf-86	205	20	those	those	DET
gujaf-86	205	21	questions	question	NOUN
gujaf-86	205	22	were	be	AUX
gujaf-86	205	23	grouped	group	VERB
gujaf-86	205	24	in	in	ADP
gujaf-86	205	25	their	their	PRON
gujaf-86	205	26	respective	respective	ADJ
gujaf-86	205	27	subsections	subsection	NOUN
gujaf-86	205	28	.	.	PUNCT
gujaf-86	206	1	the	the	DET
gujaf-86	206	2	alpha	alpha	ADJ
gujaf-86	206	3	values	value	NOUN
gujaf-86	206	4	were	be	AUX
gujaf-86	206	5	calculated	calculate	VERB
gujaf-86	206	6	using	use	VERB
gujaf-86	206	7	spss	spss	PROPN
gujaf-86	206	8	,	,	PUNCT
gujaf-86	206	9	a	a	DET
gujaf-86	206	10	statistical	statistical	ADJ
gujaf-86	206	11	package	package	NOUN
gujaf-86	206	12	for	for	ADP
gujaf-86	206	13	social	social	ADJ
gujaf-86	206	14	sciences	science	NOUN
gujaf-86	206	15	.	.	PUNCT
gujaf-86	207	1	table	table	NOUN
gujaf-86	207	2	2	2	NUM
gujaf-86	207	3	shows	show	VERB
gujaf-86	207	4	the	the	DET
gujaf-86	207	5	result	result	NOUN
gujaf-86	207	6	.	.	PUNCT
gujaf-86	208	1	table	table	NOUN
gujaf-86	208	2	2	2	NUM
gujaf-86	208	3	:	:	PUNCT
gujaf-86	208	4	cronbach	cronbach	VERB
gujaf-86	208	5	’s	’s	PART
gujaf-86	208	6	alpha	alpha	NOUN
gujaf-86	208	7	:	:	PUNCT
gujaf-86	208	8	internal	internal	ADJ
gujaf-86	208	9	controls	control	NOUN
gujaf-86	208	10	on	on	ADP
gujaf-86	208	11	revenue	revenue	NOUN
gujaf-86	208	12	generation	generation	NOUN
gujaf-86	208	13	s	s	NOUN
gujaf-86	208	14	/	/	SYM
gujaf-86	208	15	n	n	PRON
gujaf-86	208	16	cronbach	cronbach	VERB
gujaf-86	208	17	alpha	alpha	NOUN
gujaf-86	208	18	cronbach	cronbach	NOUN
gujaf-86	208	19	alpha	alpha	NOUN
gujaf-86	208	20	based	base	VERB
gujaf-86	208	21	on	on	ADP
gujaf-86	208	22	standardized	standardized	ADJ
gujaf-86	208	23	items	item	NOUN
gujaf-86	208	24	no	no	PRON
gujaf-86	208	25	of	of	ADP
gujaf-86	208	26	items	item	NOUN
gujaf-86	209	1	1	1	NUM
gujaf-86	209	2	0.731	0.731	NUM
gujaf-86	209	3	0.744	0.744	NUM
gujaf-86	209	4	05	05	NUM
gujaf-86	209	5	2	2	NUM
gujaf-86	209	6	0.706	0.706	NUM
gujaf-86	209	7	0.722	0.722	NUM
gujaf-86	209	8	05	05	NUM
gujaf-86	209	9	3	3	NUM
gujaf-86	209	10	0.728	0.728	NUM
gujaf-86	209	11	0.741	0.741	NUM
gujaf-86	209	12	05	05	NUM
gujaf-86	209	13	4	4	NUM
gujaf-86	209	14	0.737	0.737	NUM
gujaf-86	209	15	0.739	0.739	NUM
gujaf-86	209	16	05	05	NUM
gujaf-86	209	17	5	5	NUM
gujaf-86	209	18	0.940	0.940	NUM
gujaf-86	209	19	0.941	0.941	NUM
gujaf-86	209	20	05	05	NUM
gujaf-86	209	21	6	6	NUM
gujaf-86	209	22	0.742	0.742	NUM
gujaf-86	209	23	0.763	0.763	NUM
gujaf-86	209	24	05	05	NUM
gujaf-86	209	25	7	7	NUM
gujaf-86	209	26	0.823	0.823	NUM
gujaf-86	209	27	0.821	0.821	NUM
gujaf-86	209	28	05	05	NUM
gujaf-86	209	29	8	8	NUM
gujaf-86	209	30	0.792	0.792	NUM
gujaf-86	209	31	0.782	0.782	NUM
gujaf-86	209	32	05	05	NUM
gujaf-86	209	33	source	source	NOUN
gujaf-86	209	34	:	:	PUNCT
gujaf-86	209	35	spss	spss	PROPN
gujaf-86	209	36	output	output	NOUN
gujaf-86	209	37	,	,	PUNCT
gujaf-86	209	38	2021	2021	NUM
gujaf-86	209	39	the	the	DET
gujaf-86	209	40	reliability	reliability	NOUN
gujaf-86	209	41	of	of	ADP
gujaf-86	209	42	the	the	DET
gujaf-86	209	43	instrument	instrument	NOUN
gujaf-86	209	44	was	be	AUX
gujaf-86	209	45	tested	test	VERB
gujaf-86	209	46	by	by	ADP
gujaf-86	209	47	the	the	DET
gujaf-86	209	48	researcher	researcher	NOUN
gujaf-86	209	49	through	through	ADP
gujaf-86	209	50	the	the	DET
gujaf-86	209	51	use	use	NOUN
gujaf-86	209	52	of	of	ADP
gujaf-86	209	53	reliability	reliability	NOUN
gujaf-86	209	54	values	value	NOUN
gujaf-86	209	55	(	(	PUNCT
gujaf-86	209	56	alpha	alpha	NOUN
gujaf-86	209	57	values	value	NOUN
gujaf-86	209	58	)	)	PUNCT
gujaf-86	209	59	recommended	recommend	VERB
gujaf-86	209	60	by	by	ADP
gujaf-86	209	61	cronbach	cronbach	VERB
gujaf-86	209	62	who	who	PRON
gujaf-86	209	63	recommended	recommend	VERB
gujaf-86	209	64	analysis	analysis	NOUN
gujaf-86	209	65	of	of	ADP
gujaf-86	209	66	each	each	DET
gujaf-86	209	67	alpha	alpha	NOUN
gujaf-86	209	68	value	value	NOUN
gujaf-86	209	69	for	for	ADP
gujaf-86	209	70	each	each	DET
gujaf-86	209	71	variable	variable	NOUN
gujaf-86	209	72	under	under	ADP
gujaf-86	209	73	study	study	NOUN
gujaf-86	209	74	which	which	PRON
gujaf-86	209	75	should	should	AUX
gujaf-86	209	76	not	not	PART
gujaf-86	209	77	be	be	AUX
gujaf-86	209	78	less	less	ADJ
gujaf-86	209	79	than	than	ADP
gujaf-86	209	80	0.6	0.6	NUM
gujaf-86	209	81	(	(	PUNCT
gujaf-86	209	82	mohsen	mohsen	PROPN
gujaf-86	209	83	and	and	CCONJ
gujaf-86	209	84	reg	reg	NOUN
gujaf-86	209	85	,	,	PUNCT
gujaf-86	209	86	2011	2011	NUM
gujaf-86	209	87	)	)	PUNCT
gujaf-86	209	88	.	.	PUNCT
gujaf-86	210	1	the	the	DET
gujaf-86	210	2	result	result	NOUN
gujaf-86	210	3	as	as	SCONJ
gujaf-86	210	4	presented	present	VERB
gujaf-86	210	5	in	in	ADP
gujaf-86	210	6	table	table	NOUN
gujaf-86	210	7	2	2	NUM
gujaf-86	210	8	is	be	AUX
gujaf-86	210	9	very	very	ADV
gujaf-86	210	10	much	much	ADV
gujaf-86	210	11	reliable	reliable	ADJ
gujaf-86	210	12	because	because	SCONJ
gujaf-86	210	13	they	they	PRON
gujaf-86	210	14	all	all	PRON
gujaf-86	210	15	have	have	VERB
gujaf-86	210	16	alpha	alpha	ADJ
gujaf-86	210	17	coefficient	coefficient	NOUN
gujaf-86	210	18	greater	great	ADJ
gujaf-86	210	19	than	than	ADP
gujaf-86	210	20	0.6	0.6	NUM
gujaf-86	210	21	as	as	SCONJ
gujaf-86	210	22	recommended	recommend	VERB
gujaf-86	210	23	.	.	PUNCT
gujaf-86	211	1	this	this	PRON
gujaf-86	211	2	implies	imply	VERB
gujaf-86	211	3	that	that	SCONJ
gujaf-86	211	4	the	the	DET
gujaf-86	211	5	items	item	NOUN
gujaf-86	211	6	have	have	VERB
gujaf-86	211	7	relatively	relatively	ADV
gujaf-86	211	8	high	high	ADJ
gujaf-86	211	9	level	level	NOUN
gujaf-86	211	10	of	of	ADP
gujaf-86	211	11	internal	internal	ADJ
gujaf-86	211	12	consistency	consistency	NOUN
gujaf-86	211	13	.	.	PUNCT
gujaf-86	212	1	hence	hence	ADV
gujaf-86	212	2	,	,	PUNCT
gujaf-86	212	3	the	the	DET
gujaf-86	212	4	reliability	reliability	NOUN
gujaf-86	212	5	of	of	ADP
gujaf-86	212	6	the	the	DET
gujaf-86	212	7	variables	variable	NOUN
gujaf-86	212	8	used	use	VERB
gujaf-86	212	9	to	to	PART
gujaf-86	212	10	examine	examine	VERB
gujaf-86	212	11	the	the	DET
gujaf-86	212	12	internal	internal	ADJ
gujaf-86	212	13	controls	control	NOUN
gujaf-86	212	14	measures	measure	NOUN
gujaf-86	212	15	and	and	CCONJ
gujaf-86	212	16	fraud	fraud	NOUN
gujaf-86	212	17	prevention	prevention	NOUN
gujaf-86	212	18	are	be	AUX
gujaf-86	212	19	acceptable	acceptable	ADJ
gujaf-86	212	20	.	.	PUNCT
gujaf-86	213	1	the	the	DET
gujaf-86	213	2	summary	summary	NOUN
gujaf-86	213	3	of	of	ADP
gujaf-86	213	4	the	the	DET
gujaf-86	213	5	respondents	respondent	NOUN
gujaf-86	213	6	’	'	PUNCT
gujaf-86	213	7	view	view	NOUN
gujaf-86	213	8	on	on	ADP
gujaf-86	213	9	control	control	NOUN
gujaf-86	213	10	environment	environment	NOUN
gujaf-86	213	11	in	in	ADP
gujaf-86	213	12	the	the	DET
gujaf-86	213	13	organization	organization	NOUN
gujaf-86	213	14	reveal	reveal	VERB
gujaf-86	213	15	that	that	SCONJ
gujaf-86	213	16	the	the	DET
gujaf-86	213	17	respondents	respondent	NOUN
gujaf-86	213	18	show	show	VERB
gujaf-86	213	19	to	to	ADP
gujaf-86	213	20	a	a	DET
gujaf-86	213	21	great	great	ADJ
gujaf-86	213	22	extent	extent	NOUN
gujaf-86	213	23	a	a	DET
gujaf-86	213	24	positive	positive	ADJ
gujaf-86	213	25	response	response	NOUN
gujaf-86	213	26	to	to	ADP
gujaf-86	213	27	the	the	DET
gujaf-86	213	28	extent	extent	NOUN
gujaf-86	213	29	in	in	ADP
gujaf-86	213	30	which	which	PRON
gujaf-86	213	31	they	they	PRON
gujaf-86	213	32	disagree	disagree	VERB
gujaf-86	213	33	or	or	CCONJ
gujaf-86	213	34	agree	agree	VERB
gujaf-86	213	35	with	with	ADP
gujaf-86	213	36	various	various	ADJ
gujaf-86	213	37	aspects	aspect	NOUN
gujaf-86	213	38	of	of	ADP
gujaf-86	213	39	control	control	NOUN
gujaf-86	213	40	environment	environment	NOUN
gujaf-86	213	41	.	.	PUNCT
gujaf-86	214	1	this	this	PRON
gujaf-86	214	2	is	be	AUX
gujaf-86	214	3	evident	evident	ADJ
gujaf-86	214	4	from	from	ADP
gujaf-86	214	5	the	the	DET
gujaf-86	214	6	overall	overall	ADJ
gujaf-86	214	7	mean	mean	NOUN
gujaf-86	214	8	scores	score	NOUN
gujaf-86	214	9	of	of	ADP
gujaf-86	214	10	the	the	DET
gujaf-86	214	11	statement	statement	NOUN
gujaf-86	214	12	of	of	ADP
gujaf-86	214	13	20.89	20.89	NUM
gujaf-86	214	14	from	from	ADP
gujaf-86	214	15	a	a	DET
gujaf-86	214	16	possible	possible	ADJ
gujaf-86	214	17	mean	mean	ADJ
gujaf-86	214	18	score	score	NOUN
gujaf-86	214	19	of	of	ADP
gujaf-86	214	20	25	25	NUM
gujaf-86	214	21	.	.	PUNCT
gujaf-86	215	1	the	the	DET
gujaf-86	215	2	highest	high	ADJ
gujaf-86	215	3	mean	mean	ADJ
gujaf-86	215	4	score	score	NOUN
gujaf-86	215	5	statement	statement	NOUN
gujaf-86	215	6	is	be	AUX
gujaf-86	215	7	4.47	4.47	NUM
gujaf-86	215	8	while	while	SCONJ
gujaf-86	215	9	the	the	DET
gujaf-86	215	10	lowest	low	ADJ
gujaf-86	215	11	mean	mean	ADJ
gujaf-86	215	12	score	score	NOUN
gujaf-86	215	13	is	be	AUX
gujaf-86	215	14	3.70	3.70	NUM
gujaf-86	215	15	from	from	ADP
gujaf-86	215	16	a	a	DET
gujaf-86	215	17	possible	possible	ADJ
gujaf-86	215	18	mean	mean	ADJ
gujaf-86	215	19	score	score	NOUN
gujaf-86	215	20	of	of	ADP
gujaf-86	215	21	5	5	NUM
gujaf-86	215	22	.	.	PUNCT
gujaf-86	216	1	on	on	ADP
gujaf-86	216	2	the	the	DET
gujaf-86	216	3	other	other	ADJ
gujaf-86	216	4	hand	hand	NOUN
gujaf-86	216	5	,	,	PUNCT
gujaf-86	216	6	the	the	DET
gujaf-86	216	7	respondent	respondent	NOUN
gujaf-86	216	8	’s	’s	PART
gujaf-86	216	9	response	response	NOUN
gujaf-86	216	10	to	to	ADP
gujaf-86	216	11	the	the	DET
gujaf-86	216	12	various	various	ADJ
gujaf-86	216	13	aspect	aspect	NOUN
gujaf-86	216	14	of	of	ADP
gujaf-86	216	15	questions	question	NOUN
gujaf-86	216	16	relating	relate	VERB
gujaf-86	216	17	to	to	ADP
gujaf-86	216	18	the	the	DET
gujaf-86	216	19	risk	risk	NOUN
gujaf-86	216	20	assessment	assessment	NOUN
gujaf-86	216	21	status	status	NOUN
gujaf-86	216	22	of	of	ADP
gujaf-86	216	23	the	the	DET
gujaf-86	216	24	deposit	deposit	NOUN
gujaf-86	216	25	banks	bank	NOUN
gujaf-86	216	26	in	in	ADP
gujaf-86	216	27	nigeria	nigeria	PROPN
gujaf-86	216	28	.	.	PUNCT
gujaf-86	217	1	the	the	DET
gujaf-86	217	2	highest	high	ADJ
gujaf-86	217	3	mean	mean	NOUN
gujaf-86	217	4	scored	score	VERB
gujaf-86	217	5	recorded	record	VERB
gujaf-86	217	6	is	be	AUX
gujaf-86	217	7	statement	statement	NOUN
gujaf-86	217	8	4	4	NUM
gujaf-86	217	9	which	which	PRON
gujaf-86	217	10	shows	show	VERB
gujaf-86	217	11	that	that	SCONJ
gujaf-86	217	12	about	about	ADV
gujaf-86	217	13	91	91	NUM
gujaf-86	217	14	%	%	NOUN
gujaf-86	217	15	of	of	ADP
gujaf-86	217	16	the	the	DET
gujaf-86	217	17	respondent	respondent	NOUN
gujaf-86	217	18	agreed	agree	VERB
gujaf-86	217	19	that	that	SCONJ
gujaf-86	217	20	the	the	DET
gujaf-86	217	21	staff	staff	NOUN
gujaf-86	217	22	understand	understand	VERB
gujaf-86	217	23	their	their	PRON
gujaf-86	217	24	roles	role	NOUN
gujaf-86	217	25	within	within	ADP
gujaf-86	217	26	the	the	DET
gujaf-86	217	27	organizations	organization	NOUN
gujaf-86	217	28	internal	internal	ADJ
gujaf-86	217	29	control	control	NOUN
gujaf-86	217	30	framework	framework	NOUN
gujaf-86	217	31	relating	relate	VERB
gujaf-86	217	32	to	to	ADP
gujaf-86	217	33	how	how	SCONJ
gujaf-86	217	34	their	their	PRON
gujaf-86	217	35	job	job	NOUN
gujaf-86	217	36	procedures	procedure	NOUN
gujaf-86	217	37	are	be	AUX
gujaf-86	217	38	designed	design	VERB
gujaf-86	217	39	to	to	PART
gujaf-86	217	40	control	control	VERB
gujaf-86	217	41	fraud	fraud	NOUN
gujaf-86	217	42	risks	risk	NOUN
gujaf-86	217	43	and	and	CCONJ
gujaf-86	217	44	recognize	recognize	VERB
gujaf-86	217	45	circumstances	circumstance	NOUN
gujaf-86	217	46	where	where	SCONJ
gujaf-86	217	47	noncompliance	noncompliance	NOUN
gujaf-86	217	48	may	may	AUX
gujaf-86	217	49	lead	lead	VERB
gujaf-86	217	50	to	to	ADP
gujaf-86	217	51	fraud	fraud	NOUN
gujaf-86	217	52	.	.	PUNCT
gujaf-86	218	1	the	the	DET
gujaf-86	218	2	overall	overall	ADJ
gujaf-86	218	3	mean	mean	NOUN
gujaf-86	218	4	score	score	NOUN
gujaf-86	218	5	is	be	AUX
gujaf-86	218	6	20.87(20.87/5=4.174	20.87(20.87/5=4.174	NUM
gujaf-86	218	7	)	)	PUNCT
gujaf-86	218	8	out	out	ADP
gujaf-86	218	9	of	of	ADP
gujaf-86	218	10	a	a	DET
gujaf-86	218	11	possible	possible	ADJ
gujaf-86	218	12	highest	high	ADJ
gujaf-86	218	13	mean	mean	ADJ
gujaf-86	218	14	score	score	NOUN
gujaf-86	218	15	of	of	ADP
gujaf-86	218	16	20(20/5=5	20(20/5=5	NUM
gujaf-86	218	17	)	)	PUNCT
gujaf-86	218	18	.	.	PUNCT
gujaf-86	219	1	going	go	VERB
gujaf-86	219	2	by	by	ADP
gujaf-86	219	3	ranking	ranking	NOUN
gujaf-86	219	4	of	of	ADP
gujaf-86	219	5	the	the	DET
gujaf-86	219	6	likert	likert	NOUN
gujaf-86	219	7	-	-	NOUN
gujaf-86	219	8	scale	scale	NOUN
gujaf-86	219	9	.	.	PUNCT
gujaf-86	220	1	it	it	PRON
gujaf-86	220	2	can	can	AUX
gujaf-86	220	3	be	be	AUX
gujaf-86	220	4	concluded	conclude	VERB
gujaf-86	220	5	that	that	SCONJ
gujaf-86	220	6	the	the	DET
gujaf-86	220	7	respondents	respondent	NOUN
gujaf-86	220	8	to	to	ADP
gujaf-86	220	9	a	a	DET
gujaf-86	220	10	large	large	ADJ
gujaf-86	220	11	extent	extent	NOUN
gujaf-86	220	12	have	have	VERB
gujaf-86	220	13	a	a	DET
gujaf-86	220	14	positive	positive	ADJ
gujaf-86	220	15	view	view	NOUN
gujaf-86	220	16	towards	towards	ADP
gujaf-86	220	17	the	the	DET
gujaf-86	220	18	various	various	ADJ
gujaf-86	220	19	aspect	aspect	NOUN
gujaf-86	220	20	of	of	ADP
gujaf-86	220	21	risk	risk	NOUN
gujaf-86	220	22	assessment	assessment	NOUN
gujaf-86	220	23	in	in	ADP
gujaf-86	220	24	the	the	DET
gujaf-86	220	25	organization	organization	NOUN
gujaf-86	220	26	since	since	SCONJ
gujaf-86	220	27	it	it	PRON
gujaf-86	220	28	falls	fall	VERB
gujaf-86	220	29	within	within	ADP
gujaf-86	220	30	the	the	DET
gujaf-86	220	31	mean	mean	ADJ
gujaf-86	220	32	score	score	NOUN
gujaf-86	220	33	of	of	ADP
gujaf-86	220	34	3.5	3.5	NUM
gujaf-86	220	35	to	to	ADP
gujaf-86	220	36	5.0	5.0	NUM
gujaf-86	220	37	on	on	ADP
gujaf-86	220	38	a	a	DET
gujaf-86	220	39	continuous	continuous	ADJ
gujaf-86	220	40	likert	likert	NOUN
gujaf-86	220	41	scale	scale	NOUN
gujaf-86	220	42	;	;	PUNCT
gujaf-86	220	43	3.5≤	3.5≤	PROPN
gujaf-86	220	44	l.e	l.e	PROPN
gujaf-86	220	45	.	.	PROPN
gujaf-86	220	46	≤5.0	≤5.0	PROPN
gujaf-86	220	47	.	.	PUNCT
gujaf-86	221	1	evidence	evidence	NOUN
gujaf-86	221	2	from	from	ADP
gujaf-86	221	3	the	the	DET
gujaf-86	221	4	report	report	NOUN
gujaf-86	221	5	also	also	ADV
gujaf-86	221	6	reveal	reveal	VERB
gujaf-86	221	7	that	that	SCONJ
gujaf-86	221	8	the	the	DET
gujaf-86	221	9	control	control	NOUN
gujaf-86	221	10	activities	activity	NOUN
gujaf-86	221	11	of	of	ADP
gujaf-86	221	12	the	the	DET
gujaf-86	221	13	organization	organization	NOUN
gujaf-86	221	14	to	to	ADP
gujaf-86	221	15	a	a	DET
gujaf-86	221	16	great	great	ADJ
gujaf-86	221	17	extent	extent	NOUN
gujaf-86	221	18	is	be	AUX
gujaf-86	221	19	good	good	ADJ
gujaf-86	221	20	.	.	PUNCT
gujaf-86	222	1	this	this	PRON
gujaf-86	222	2	could	could	AUX
gujaf-86	222	3	be	be	AUX
gujaf-86	222	4	drawn	draw	VERB
gujaf-86	222	5	from	from	ADP
gujaf-86	222	6	the	the	DET
gujaf-86	222	7	overall	overall	ADJ
gujaf-86	222	8	mean	mean	ADJ
gujaf-86	222	9	score	score	NOUN
gujaf-86	222	10	of	of	ADP
gujaf-86	222	11	21.73	21.73	NUM
gujaf-86	222	12	out	out	ADP
gujaf-86	222	13	of	of	ADP
gujaf-86	222	14	a	a	DET
gujaf-86	222	15	maximum	maximum	ADJ
gujaf-86	222	16	means	means	NOUN
gujaf-86	222	17	score	score	NOUN
gujaf-86	222	18	of	of	ADP
gujaf-86	222	19	25	25	NUM
gujaf-86	222	20	.	.	PUNCT
gujaf-86	223	1	all	all	DET
gujaf-86	223	2	five	five	NUM
gujaf-86	223	3	statements	statement	NOUN
gujaf-86	223	4	have	have	AUX
gujaf-86	223	5	a	a	DET
gujaf-86	223	6	mean	mean	ADJ
gujaf-86	223	7	score	score	NOUN
gujaf-86	223	8	of	of	ADP
gujaf-86	223	9	4	4	NUM
gujaf-86	223	10	suggesting	suggest	VERB
gujaf-86	223	11	that	that	SCONJ
gujaf-86	223	12	a	a	DET
gujaf-86	223	13	greater	great	ADJ
gujaf-86	223	14	percentage	percentage	NOUN
gujaf-86	223	15	of	of	ADP
gujaf-86	223	16	respondents	respondent	NOUN
gujaf-86	223	17	have	have	VERB
gujaf-86	223	18	a	a	DET
gujaf-86	223	19	positive	positive	ADJ
gujaf-86	223	20	view	view	NOUN
gujaf-86	223	21	to	to	ADP
gujaf-86	223	22	all	all	DET
gujaf-86	223	23	the	the	DET
gujaf-86	223	24	statements	statement	NOUN
gujaf-86	223	25	.	.	PUNCT
gujaf-86	224	1	for	for	ADP
gujaf-86	224	2	instance	instance	NOUN
gujaf-86	224	3	,	,	PUNCT
gujaf-86	224	4	statement	statement	NOUN
gujaf-86	224	5	3	3	NUM
gujaf-86	224	6	(	(	PUNCT
gujaf-86	224	7	there	there	PRON
gujaf-86	224	8	is	be	VERB
gujaf-86	224	9	13	13	NUM
gujaf-86	224	10	appropriate	appropriate	ADJ
gujaf-86	224	11	supervision	supervision	NOUN
gujaf-86	224	12	by	by	ADP
gujaf-86	224	13	senior	senior	ADJ
gujaf-86	224	14	staff	staff	NOUN
gujaf-86	224	15	on	on	ADP
gujaf-86	224	16	the	the	DET
gujaf-86	224	17	work	work	NOUN
gujaf-86	224	18	of	of	ADP
gujaf-86	224	19	their	their	PRON
gujaf-86	224	20	juniors	junior	NOUN
gujaf-86	224	21	)	)	PUNCT
gujaf-86	225	1	having	have	VERB
gujaf-86	225	2	the	the	DET
gujaf-86	225	3	highest	high	ADJ
gujaf-86	225	4	mean	mean	ADJ
gujaf-86	225	5	score	score	NOUN
gujaf-86	225	6	of	of	ADP
gujaf-86	225	7	4.83	4.83	NUM
gujaf-86	225	8	out	out	ADP
gujaf-86	225	9	of	of	ADP
gujaf-86	225	10	a	a	DET
gujaf-86	225	11	possible	possible	ADJ
gujaf-86	225	12	mean	mean	ADJ
gujaf-86	225	13	score	score	NOUN
gujaf-86	225	14	5	5	NUM
gujaf-86	225	15	shows	show	VERB
gujaf-86	225	16	that	that	SCONJ
gujaf-86	225	17	about	about	ADV
gujaf-86	225	18	91.4	91.4	NUM
gujaf-86	225	19	%	%	NOUN
gujaf-86	225	20	of	of	ADP
gujaf-86	225	21	the	the	DET
gujaf-86	225	22	respondents	respondent	NOUN
gujaf-86	225	23	strongly	strongly	ADV
gujaf-86	225	24	agreed	agree	VERB
gujaf-86	225	25	,	,	PUNCT
gujaf-86	225	26	8.6	8.6	NUM
gujaf-86	225	27	%	%	NOUN
gujaf-86	225	28	undecided	undecided	ADJ
gujaf-86	225	29	.	.	PUNCT
gujaf-86	226	1	the	the	DET
gujaf-86	226	2	lowest	low	ADJ
gujaf-86	226	3	means	mean	VERB
gujaf-86	226	4	score	score	NOUN
gujaf-86	226	5	(	(	PUNCT
gujaf-86	226	6	4.10	4.10	NUM
gujaf-86	226	7	)	)	PUNCT
gujaf-86	226	8	is	be	AUX
gujaf-86	226	9	recorded	record	VERB
gujaf-86	226	10	in	in	ADP
gujaf-86	226	11	statement	statement	NOUN
gujaf-86	226	12	2	2	NUM
gujaf-86	226	13	where	where	SCONJ
gujaf-86	226	14	90	90	NUM
gujaf-86	226	15	%	%	NOUN
gujaf-86	226	16	of	of	ADP
gujaf-86	226	17	the	the	DET
gujaf-86	226	18	respondent	respondent	NOUN
gujaf-86	226	19	agreed	agree	VERB
gujaf-86	226	20	that	that	SCONJ
gujaf-86	226	21	staff	staff	NOUN
gujaf-86	226	22	are	be	AUX
gujaf-86	226	23	trained	train	VERB
gujaf-86	226	24	to	to	PART
gujaf-86	226	25	implement	implement	VERB
gujaf-86	226	26	the	the	DET
gujaf-86	226	27	accounting	accounting	NOUN
gujaf-86	226	28	and	and	CCONJ
gujaf-86	226	29	financial	financial	ADJ
gujaf-86	226	30	management	management	NOUN
gujaf-86	226	31	system	system	NOUN
gujaf-86	226	32	while	while	SCONJ
gujaf-86	226	33	the	the	DET
gujaf-86	226	34	remaining	remain	VERB
gujaf-86	226	35	10	10	NUM
gujaf-86	226	36	%	%	NOUN
gujaf-86	226	37	disagreed	disagree	VERB
gujaf-86	226	38	to	to	ADP
gujaf-86	226	39	the	the	DET
gujaf-86	226	40	statement	statement	NOUN
gujaf-86	226	41	.	.	PUNCT
gujaf-86	227	1	further	far	ADV
gujaf-86	227	2	,	,	PUNCT
gujaf-86	227	3	findings	finding	NOUN
gujaf-86	227	4	from	from	ADP
gujaf-86	227	5	the	the	DET
gujaf-86	227	6	result	result	NOUN
gujaf-86	227	7	reveal	reveal	VERB
gujaf-86	227	8	that	that	SCONJ
gujaf-86	227	9	the	the	DET
gujaf-86	227	10	respondents	respondent	NOUN
gujaf-86	227	11	show	show	VERB
gujaf-86	227	12	to	to	ADP
gujaf-86	227	13	a	a	DET
gujaf-86	227	14	great	great	ADJ
gujaf-86	227	15	extent	extent	NOUN
gujaf-86	227	16	a	a	DET
gujaf-86	227	17	positive	positive	ADJ
gujaf-86	227	18	response	response	NOUN
gujaf-86	227	19	to	to	ADP
gujaf-86	227	20	which	which	PRON
gujaf-86	227	21	they	they	PRON
gujaf-86	227	22	agree	agree	VERB
gujaf-86	227	23	or	or	CCONJ
gujaf-86	227	24	disagree	disagree	VERB
gujaf-86	227	25	with	with	ADP
gujaf-86	227	26	various	various	ADJ
gujaf-86	227	27	aspects	aspect	NOUN
gujaf-86	227	28	of	of	ADP
gujaf-86	227	29	information	information	NOUN
gujaf-86	227	30	and	and	CCONJ
gujaf-86	227	31	communication	communication	NOUN
gujaf-86	227	32	.	.	PUNCT
gujaf-86	228	1	this	this	PRON
gujaf-86	228	2	is	be	AUX
gujaf-86	228	3	evident	evident	ADJ
gujaf-86	228	4	from	from	ADP
gujaf-86	228	5	the	the	DET
gujaf-86	228	6	overall	overall	ADJ
gujaf-86	228	7	mean	mean	NOUN
gujaf-86	228	8	scores	score	NOUN
gujaf-86	228	9	of	of	ADP
gujaf-86	228	10	the	the	DET
gujaf-86	228	11	statement	statement	NOUN
gujaf-86	228	12	of	of	ADP
gujaf-86	228	13	20.79	20.79	NUM
gujaf-86	228	14	out	out	ADP
gujaf-86	228	15	of	of	ADP
gujaf-86	228	16	a	a	DET
gujaf-86	228	17	possible	possible	ADJ
gujaf-86	228	18	mean	mean	ADJ
gujaf-86	228	19	score	score	NOUN
gujaf-86	228	20	of	of	ADP
gujaf-86	228	21	25	25	NUM
gujaf-86	228	22	.	.	PUNCT
gujaf-86	229	1	the	the	DET
gujaf-86	229	2	highest	high	ADJ
gujaf-86	229	3	mean	mean	ADJ
gujaf-86	229	4	score	score	NOUN
gujaf-86	229	5	statement	statement	NOUN
gujaf-86	229	6	is	be	AUX
gujaf-86	229	7	4.49	4.49	NUM
gujaf-86	229	8	and	and	CCONJ
gujaf-86	229	9	the	the	DET
gujaf-86	229	10	lowest	low	ADJ
gujaf-86	229	11	mean	mean	ADJ
gujaf-86	229	12	score	score	NOUN
gujaf-86	229	13	is	be	AUX
gujaf-86	229	14	3.80	3.80	NUM
gujaf-86	229	15	out	out	ADP
gujaf-86	229	16	of	of	ADP
gujaf-86	229	17	a	a	DET
gujaf-86	229	18	possible	possible	ADJ
gujaf-86	229	19	mean	mean	ADJ
gujaf-86	229	20	score	score	NOUN
gujaf-86	229	21	of	of	ADP
gujaf-86	229	22	5	5	NUM
gujaf-86	229	23	.	.	PUNCT
gujaf-86	230	1	in	in	ADP
gujaf-86	230	2	addition	addition	NOUN
gujaf-86	230	3	,	,	PUNCT
gujaf-86	230	4	the	the	DET
gujaf-86	230	5	status	status	NOUN
gujaf-86	230	6	of	of	ADP
gujaf-86	230	7	the	the	DET
gujaf-86	230	8	monitoring	monitoring	NOUN
gujaf-86	230	9	of	of	ADP
gujaf-86	230	10	the	the	DET
gujaf-86	230	11	organization	organization	NOUN
gujaf-86	230	12	was	be	AUX
gujaf-86	230	13	also	also	ADV
gujaf-86	230	14	assessed	assess	VERB
gujaf-86	230	15	through	through	ADP
gujaf-86	230	16	some	some	DET
gujaf-86	230	17	questions	question	NOUN
gujaf-86	230	18	listed	list	VERB
gujaf-86	230	19	in	in	ADP
gujaf-86	230	20	the	the	DET
gujaf-86	230	21	likert	likert	ADJ
gujaf-86	230	22	scale	scale	NOUN
gujaf-86	230	23	.	.	PUNCT
gujaf-86	231	1	evidence	evidence	NOUN
gujaf-86	231	2	from	from	ADP
gujaf-86	231	3	the	the	DET
gujaf-86	231	4	report	report	NOUN
gujaf-86	231	5	revealed	reveal	VERB
gujaf-86	231	6	that	that	SCONJ
gujaf-86	231	7	the	the	DET
gujaf-86	231	8	monitoring	monitoring	NOUN
gujaf-86	231	9	of	of	ADP
gujaf-86	231	10	the	the	DET
gujaf-86	231	11	organization	organization	NOUN
gujaf-86	231	12	to	to	ADP
gujaf-86	231	13	a	a	DET
gujaf-86	231	14	great	great	ADJ
gujaf-86	231	15	extent	extent	NOUN
gujaf-86	231	16	is	be	AUX
gujaf-86	231	17	good	good	ADJ
gujaf-86	231	18	.	.	PUNCT
gujaf-86	232	1	this	this	PRON
gujaf-86	232	2	could	could	AUX
gujaf-86	232	3	be	be	AUX
gujaf-86	232	4	drawn	draw	VERB
gujaf-86	232	5	from	from	ADP
gujaf-86	232	6	the	the	DET
gujaf-86	232	7	overall	overall	ADJ
gujaf-86	232	8	means	mean	VERB
gujaf-86	232	9	score	score	NOUN
gujaf-86	232	10	of	of	ADP
gujaf-86	232	11	20.38	20.38	NUM
gujaf-86	232	12	out	out	ADP
gujaf-86	232	13	of	of	ADP
gujaf-86	232	14	a	a	DET
gujaf-86	232	15	maximum	maximum	ADJ
gujaf-86	232	16	means	means	NOUN
gujaf-86	232	17	score	score	NOUN
gujaf-86	232	18	of	of	ADP
gujaf-86	232	19	25	25	NUM
gujaf-86	232	20	.	.	PUNCT
gujaf-86	233	1	all	all	DET
gujaf-86	233	2	the	the	DET
gujaf-86	233	3	five	five	NUM
gujaf-86	233	4	statements	statement	NOUN
gujaf-86	233	5	all	all	PRON
gujaf-86	233	6	have	have	VERB
gujaf-86	233	7	a	a	DET
gujaf-86	233	8	means	mean	NOUN
gujaf-86	233	9	score	score	NOUN
gujaf-86	233	10	above	above	ADP
gujaf-86	233	11	4	4	NUM
gujaf-86	233	12	showing	show	VERB
gujaf-86	233	13	that	that	SCONJ
gujaf-86	233	14	a	a	DET
gujaf-86	233	15	larger	large	ADJ
gujaf-86	233	16	percentage	percentage	NOUN
gujaf-86	233	17	of	of	ADP
gujaf-86	233	18	the	the	DET
gujaf-86	233	19	respondents	respondent	NOUN
gujaf-86	233	20	have	have	VERB
gujaf-86	233	21	a	a	DET
gujaf-86	233	22	positive	positive	ADJ
gujaf-86	233	23	view	view	NOUN
gujaf-86	233	24	to	to	ADP
gujaf-86	233	25	all	all	DET
gujaf-86	233	26	the	the	DET
gujaf-86	233	27	statements	statement	NOUN
gujaf-86	233	28	.	.	PUNCT
gujaf-86	234	1	for	for	ADP
gujaf-86	234	2	instance	instance	NOUN
gujaf-86	234	3	,	,	PUNCT
gujaf-86	234	4	statement	statement	NOUN
gujaf-86	234	5	2	2	NUM
gujaf-86	234	6	(	(	PUNCT
gujaf-86	234	7	the	the	DET
gujaf-86	234	8	bank	bank	NOUN
gujaf-86	234	9	has	have	VERB
gujaf-86	234	10	an	an	DET
gujaf-86	234	11	independent	independent	ADJ
gujaf-86	234	12	monitoring	monitoring	NOUN
gujaf-86	234	13	unit	unit	NOUN
gujaf-86	234	14	)	)	PUNCT
gujaf-86	234	15	having	have	VERB
gujaf-86	234	16	the	the	DET
gujaf-86	234	17	highest	high	ADJ
gujaf-86	234	18	mean	mean	ADJ
gujaf-86	234	19	score	score	NOUN
gujaf-86	234	20	of	of	ADP
gujaf-86	234	21	4.21	4.21	NUM
gujaf-86	234	22	out	out	ADP
gujaf-86	234	23	of	of	ADP
gujaf-86	234	24	a	a	DET
gujaf-86	234	25	possible	possible	ADJ
gujaf-86	234	26	mean	mean	ADJ
gujaf-86	234	27	score	score	NOUN
gujaf-86	234	28	5	5	NUM
gujaf-86	234	29	shows	show	VERB
gujaf-86	234	30	that	that	SCONJ
gujaf-86	234	31	about	about	ADV
gujaf-86	234	32	31.4	31.4	NUM
gujaf-86	234	33	%	%	NOUN
gujaf-86	234	34	of	of	ADP
gujaf-86	234	35	the	the	DET
gujaf-86	234	36	respondents	respondent	NOUN
gujaf-86	234	37	strongly	strongly	ADV
gujaf-86	234	38	agreed,58.6	agreed,58.6	NOUN
gujaf-86	234	39	%	%	NOUN
gujaf-86	234	40	agreed	agree	VERB
gujaf-86	234	41	and	and	CCONJ
gujaf-86	234	42	the	the	DET
gujaf-86	234	43	remaining	remain	VERB
gujaf-86	234	44	10	10	NUM
gujaf-86	234	45	%	%	NOUN
gujaf-86	234	46	undecided	undecided	ADJ
gujaf-86	234	47	.	.	PUNCT
gujaf-86	235	1	the	the	DET
gujaf-86	235	2	lowest	low	ADJ
gujaf-86	235	3	means	mean	VERB
gujaf-86	235	4	score	score	NOUN
gujaf-86	235	5	(	(	PUNCT
gujaf-86	235	6	4.00	4.00	NUM
gujaf-86	235	7	)	)	PUNCT
gujaf-86	235	8	is	be	AUX
gujaf-86	235	9	recorded	record	VERB
gujaf-86	235	10	in	in	ADP
gujaf-86	235	11	statement	statement	NOUN
gujaf-86	235	12	4	4	NUM
gujaf-86	235	13	where	where	SCONJ
gujaf-86	235	14	80	80	NUM
gujaf-86	235	15	%	%	NOUN
gujaf-86	235	16	of	of	ADP
gujaf-86	235	17	the	the	DET
gujaf-86	235	18	respondents	respondent	NOUN
gujaf-86	235	19	showed	show	VERB
gujaf-86	235	20	a	a	DET
gujaf-86	235	21	positive	positive	ADJ
gujaf-86	235	22	to	to	ADP
gujaf-86	235	23	that	that	DET
gujaf-86	235	24	periodically	periodically	ADV
gujaf-86	235	25	management	management	NOUN
gujaf-86	235	26	reviews	review	NOUN
gujaf-86	235	27	audit	audit	NOUN
gujaf-86	235	28	or	or	CCONJ
gujaf-86	235	29	internal	internal	ADJ
gujaf-86	235	30	controls	control	NOUN
gujaf-86	235	31	is	be	AUX
gujaf-86	235	32	in	in	ADP
gujaf-86	235	33	place	place	NOUN
gujaf-86	235	34	.	.	PUNCT
gujaf-86	236	1	the	the	DET
gujaf-86	236	2	overall	overall	ADJ
gujaf-86	236	3	mean	mean	NOUN
gujaf-86	236	4	score	score	NOUN
gujaf-86	236	5	is	be	AUX
gujaf-86	236	6	20.38(20.38/5=4.076	20.38(20.38/5=4.076	NUM
gujaf-86	236	7	)	)	PUNCT
gujaf-86	236	8	out	out	ADP
gujaf-86	236	9	of	of	ADP
gujaf-86	236	10	a	a	DET
gujaf-86	236	11	maximum	maximum	ADV
gujaf-86	236	12	highest	high	ADJ
gujaf-86	236	13	mean	mean	ADJ
gujaf-86	236	14	score	score	NOUN
gujaf-86	236	15	of	of	ADP
gujaf-86	236	16	20	20	NUM
gujaf-86	236	17	(	(	PUNCT
gujaf-86	236	18	20/5=5	20/5=5	NUM
gujaf-86	236	19	)	)	PUNCT
gujaf-86	236	20	.	.	PUNCT
gujaf-86	237	1	going	go	VERB
gujaf-86	237	2	by	by	ADP
gujaf-86	237	3	ranking	ranking	NOUN
gujaf-86	237	4	of	of	ADP
gujaf-86	237	5	the	the	DET
gujaf-86	237	6	likert	likert	NOUN
gujaf-86	237	7	-	-	NOUN
gujaf-86	237	8	scale	scale	NOUN
gujaf-86	237	9	.	.	PUNCT
gujaf-86	238	1	it	it	PRON
gujaf-86	238	2	can	can	AUX
gujaf-86	238	3	be	be	AUX
gujaf-86	238	4	concluded	conclude	VERB
gujaf-86	238	5	that	that	SCONJ
gujaf-86	238	6	to	to	ADP
gujaf-86	238	7	a	a	DET
gujaf-86	238	8	large	large	ADJ
gujaf-86	238	9	extent	extent	NOUN
gujaf-86	238	10	,	,	PUNCT
gujaf-86	238	11	the	the	DET
gujaf-86	238	12	respondents	respondent	NOUN
gujaf-86	238	13	have	have	VERB
gujaf-86	238	14	a	a	DET
gujaf-86	238	15	positive	positive	ADJ
gujaf-86	238	16	view	view	NOUN
gujaf-86	238	17	towards	towards	ADP
gujaf-86	238	18	the	the	DET
gujaf-86	238	19	various	various	ADJ
gujaf-86	238	20	aspect	aspect	NOUN
gujaf-86	238	21	of	of	ADP
gujaf-86	238	22	monitoring	monitoring	NOUN
gujaf-86	238	23	in	in	ADP
gujaf-86	238	24	the	the	DET
gujaf-86	238	25	organization	organization	NOUN
gujaf-86	238	26	since	since	SCONJ
gujaf-86	238	27	it	it	PRON
gujaf-86	238	28	falls	fall	VERB
gujaf-86	238	29	within	within	ADP
gujaf-86	238	30	the	the	DET
gujaf-86	238	31	mean	mean	ADJ
gujaf-86	238	32	score	score	NOUN
gujaf-86	238	33	of	of	ADP
gujaf-86	238	34	3.5	3.5	NUM
gujaf-86	238	35	to	to	ADP
gujaf-86	238	36	5.0	5.0	NUM
gujaf-86	238	37	on	on	ADP
gujaf-86	238	38	a	a	DET
gujaf-86	238	39	continuous	continuous	ADJ
gujaf-86	238	40	likert	likert	NOUN
gujaf-86	238	41	scale	scale	NOUN
gujaf-86	238	42	;	;	PUNCT
gujaf-86	238	43	3.5≤	3.5≤	PROPN
gujaf-86	238	44	l.e	l.e	PROPN
gujaf-86	238	45	.	.	PROPN
gujaf-86	238	46	≤5.0	≤5.0	PROPN
gujaf-86	238	47	.	.	PUNCT
gujaf-86	239	1	moreso	moreso	PROPN
gujaf-86	239	2	,	,	PUNCT
gujaf-86	239	3	evidence	evidence	NOUN
gujaf-86	239	4	from	from	ADP
gujaf-86	239	5	the	the	DET
gujaf-86	239	6	report	report	NOUN
gujaf-86	239	7	revealed	reveal	VERB
gujaf-86	239	8	that	that	SCONJ
gujaf-86	239	9	the	the	DET
gujaf-86	239	10	culture	culture	NOUN
gujaf-86	239	11	of	of	ADP
gujaf-86	239	12	honesty	honesty	NOUN
gujaf-86	239	13	and	and	CCONJ
gujaf-86	239	14	high	high	ADJ
gujaf-86	239	15	ethics	ethic	NOUN
gujaf-86	239	16	is	be	AUX
gujaf-86	239	17	good	good	ADJ
gujaf-86	239	18	.	.	PUNCT
gujaf-86	240	1	this	this	PRON
gujaf-86	240	2	can	can	AUX
gujaf-86	240	3	be	be	AUX
gujaf-86	240	4	seen	see	VERB
gujaf-86	240	5	from	from	ADP
gujaf-86	240	6	the	the	DET
gujaf-86	240	7	overall	overall	ADJ
gujaf-86	240	8	mean	mean	ADJ
gujaf-86	240	9	score	score	NOUN
gujaf-86	240	10	of	of	ADP
gujaf-86	240	11	21.13	21.13	NUM
gujaf-86	240	12	out	out	ADP
gujaf-86	240	13	of	of	ADP
gujaf-86	240	14	a	a	DET
gujaf-86	240	15	maximum	maximum	ADJ
gujaf-86	240	16	mean	mean	ADJ
gujaf-86	240	17	score	score	NOUN
gujaf-86	240	18	of	of	ADP
gujaf-86	240	19	25	25	NUM
gujaf-86	240	20	.	.	PUNCT
gujaf-86	241	1	statement	statement	NOUN
gujaf-86	241	2	5	5	NUM
gujaf-86	241	3	(	(	PUNCT
gujaf-86	241	4	a	a	DET
gujaf-86	241	5	set	set	VERB
gujaf-86	241	6	up	up	ADP
gujaf-86	241	7	policy	policy	NOUN
gujaf-86	241	8	for	for	ADP
gujaf-86	241	9	instant	instant	ADJ
gujaf-86	241	10	dismissal	dismissal	NOUN
gujaf-86	241	11	for	for	ADP
gujaf-86	241	12	commission	commission	NOUN
gujaf-86	241	13	of	of	ADP
gujaf-86	241	14	fraud	fraud	NOUN
gujaf-86	241	15	)	)	PUNCT
gujaf-86	241	16	with	with	ADP
gujaf-86	241	17	the	the	DET
gujaf-86	241	18	highest	high	ADJ
gujaf-86	241	19	mean	mean	ADJ
gujaf-86	241	20	score	score	NOUN
gujaf-86	241	21	of	of	ADP
gujaf-86	241	22	4.80	4.80	NUM
gujaf-86	241	23	is	be	AUX
gujaf-86	241	24	easily	easily	ADV
gujaf-86	241	25	traceable	traceable	ADJ
gujaf-86	241	26	in	in	ADP
gujaf-86	241	27	the	the	DET
gujaf-86	241	28	sense	sense	NOUN
gujaf-86	241	29	that	that	SCONJ
gujaf-86	241	30	,	,	PUNCT
gujaf-86	241	31	none	none	NOUN
gujaf-86	241	32	of	of	ADP
gujaf-86	241	33	the	the	DET
gujaf-86	241	34	respondents	respondent	NOUN
gujaf-86	241	35	has	have	VERB
gujaf-86	241	36	a	a	DET
gujaf-86	241	37	negative	negative	ADJ
gujaf-86	241	38	view	view	NOUN
gujaf-86	241	39	to	to	ADP
gujaf-86	241	40	the	the	DET
gujaf-86	241	41	statement	statement	NOUN
gujaf-86	241	42	as	as	SCONJ
gujaf-86	241	43	about	about	ADP
gujaf-86	241	44	80	80	NUM
gujaf-86	241	45	%	%	NOUN
gujaf-86	241	46	of	of	ADP
gujaf-86	241	47	the	the	DET
gujaf-86	241	48	respondent	respondent	NOUN
gujaf-86	241	49	strongly	strongly	ADV
gujaf-86	241	50	agreed	agree	VERB
gujaf-86	241	51	to	to	ADP
gujaf-86	241	52	the	the	DET
gujaf-86	241	53	statement	statement	NOUN
gujaf-86	241	54	while	while	SCONJ
gujaf-86	241	55	the	the	DET
gujaf-86	241	56	remaining	remain	VERB
gujaf-86	241	57	20	20	NUM
gujaf-86	241	58	%	%	NOUN
gujaf-86	241	59	agreed	agree	VERB
gujaf-86	241	60	.	.	PUNCT
gujaf-86	242	1	this	this	PRON
gujaf-86	242	2	is	be	AUX
gujaf-86	242	3	followed	follow	VERB
gujaf-86	242	4	by	by	ADP
gujaf-86	242	5	statement	statement	NOUN
gujaf-86	242	6	1	1	NUM
gujaf-86	242	7	(	(	PUNCT
gujaf-86	242	8	the	the	DET
gujaf-86	242	9	organization	organization	NOUN
gujaf-86	242	10	's	's	PART
gujaf-86	242	11	culture	culture	NOUN
gujaf-86	242	12	,	,	PUNCT
gujaf-86	242	13	including	include	VERB
gujaf-86	242	14	the	the	DET
gujaf-86	242	15	tone	tone	NOUN
gujaf-86	242	16	at	at	ADP
gujaf-86	242	17	the	the	DET
gujaf-86	242	18	top	top	NOUN
gujaf-86	242	19	,	,	PUNCT
gujaf-86	242	20	as	as	ADV
gujaf-86	242	21	strong	strong	ADJ
gujaf-86	242	22	as	as	SCONJ
gujaf-86	242	23	it	it	PRON
gujaf-86	242	24	can	can	AUX
gujaf-86	242	25	be	be	AUX
gujaf-86	242	26	with	with	ADP
gujaf-86	242	27	respect	respect	NOUN
gujaf-86	242	28	to	to	ADP
gujaf-86	242	29	zero	zero	NUM
gujaf-86	242	30	-	-	PUNCT
gujaf-86	242	31	tolerance	tolerance	NOUN
gujaf-86	242	32	toward	toward	ADP
gujaf-86	242	33	fraud	fraud	NOUN
gujaf-86	242	34	.	.	PUNCT
gujaf-86	242	35	)	)	PUNCT
gujaf-86	243	1	with	with	ADP
gujaf-86	243	2	a	a	DET
gujaf-86	243	3	means	means	NOUN
gujaf-86	243	4	score	score	NOUN
gujaf-86	243	5	of	of	ADP
gujaf-86	243	6	4.51	4.51	NUM
gujaf-86	243	7	out	out	ADP
gujaf-86	243	8	of	of	ADP
gujaf-86	243	9	a	a	DET
gujaf-86	243	10	possible	possible	ADJ
gujaf-86	243	11	mean	mean	ADJ
gujaf-86	243	12	score	score	NOUN
gujaf-86	243	13	of	of	ADP
gujaf-86	243	14	5	5	NUM
gujaf-86	243	15	.	.	PUNCT
gujaf-86	243	16	51.4	51.4	NUM
gujaf-86	243	17	%	%	NOUN
gujaf-86	243	18	of	of	ADP
gujaf-86	243	19	the	the	DET
gujaf-86	243	20	respondents	respondent	NOUN
gujaf-86	243	21	strongly	strongly	ADV
gujaf-86	243	22	agreed	agree	VERB
gujaf-86	243	23	while	while	SCONJ
gujaf-86	243	24	the	the	DET
gujaf-86	243	25	remaining	remain	VERB
gujaf-86	243	26	48.6	48.6	NUM
gujaf-86	243	27	%	%	NOUN
gujaf-86	243	28	of	of	ADP
gujaf-86	243	29	the	the	DET
gujaf-86	243	30	respondents	respondent	NOUN
gujaf-86	243	31	agreed	agree	VERB
gujaf-86	243	32	to	to	ADP
gujaf-86	243	33	the	the	DET
gujaf-86	243	34	statement	statement	NOUN
gujaf-86	243	35	.	.	PUNCT
gujaf-86	244	1	the	the	DET
gujaf-86	244	2	lowest	low	ADJ
gujaf-86	244	3	mean	mean	ADJ
gujaf-86	244	4	score	score	NOUN
gujaf-86	244	5	is	be	AUX
gujaf-86	244	6	statement	statement	NOUN
gujaf-86	244	7	3	3	NUM
gujaf-86	244	8	(	(	PUNCT
gujaf-86	244	9	policies	policy	NOUN
gujaf-86	244	10	and	and	CCONJ
gujaf-86	244	11	procedures	procedure	NOUN
gujaf-86	244	12	,	,	PUNCT
gujaf-86	244	13	including	include	VERB
gujaf-86	244	14	re	re	VERB
gujaf-86	244	15	-	-	NOUN
gujaf-86	244	16	engineering	engineering	ADJ
gujaf-86	244	17	processes	process	NOUN
gujaf-86	244	18	,	,	PUNCT
gujaf-86	244	19	to	to	PART
gujaf-86	244	20	significantly	significantly	ADV
gujaf-86	244	21	reduce	reduce	VERB
gujaf-86	244	22	the	the	DET
gujaf-86	244	23	risk	risk	NOUN
gujaf-86	244	24	of	of	ADP
gujaf-86	244	25	fraud	fraud	NOUN
gujaf-86	244	26	been	be	AUX
gujaf-86	244	27	implemented	implement	VERB
gujaf-86	244	28	)	)	PUNCT
gujaf-86	244	29	with	with	ADP
gujaf-86	244	30	a	a	DET
gujaf-86	244	31	maximum	maximum	ADJ
gujaf-86	244	32	mean	mean	ADJ
gujaf-86	244	33	score	score	NOUN
gujaf-86	244	34	of	of	ADP
gujaf-86	244	35	3.80	3.80	NUM
gujaf-86	244	36	out	out	ADP
gujaf-86	244	37	of	of	ADP
gujaf-86	244	38	a	a	DET
gujaf-86	244	39	possible	possible	ADJ
gujaf-86	244	40	mean	mean	ADJ
gujaf-86	244	41	score	score	NOUN
gujaf-86	244	42	of	of	ADP
gujaf-86	244	43	5	5	NUM
gujaf-86	244	44	.	.	PUNCT
gujaf-86	245	1	at	at	ADP
gujaf-86	245	2	statement	statement	NOUN
gujaf-86	245	3	3	3	NUM
gujaf-86	245	4	,	,	PUNCT
gujaf-86	245	5	20	20	NUM
gujaf-86	245	6	%	%	NOUN
gujaf-86	245	7	of	of	ADP
gujaf-86	245	8	the	the	DET
gujaf-86	245	9	respondents	respondent	NOUN
gujaf-86	245	10	strongly	strongly	ADV
gujaf-86	245	11	agreed	agree	VERB
gujaf-86	245	12	,	,	PUNCT
gujaf-86	245	13	40	40	NUM
gujaf-86	245	14	%	%	NOUN
gujaf-86	245	15	agreed	agree	VERB
gujaf-86	245	16	while	while	SCONJ
gujaf-86	245	17	the	the	DET
gujaf-86	245	18	remaining	remain	VERB
gujaf-86	245	19	40	40	NUM
gujaf-86	245	20	%	%	NOUN
gujaf-86	245	21	are	be	AUX
gujaf-86	245	22	undecided	undecided	ADJ
gujaf-86	245	23	.	.	PUNCT
gujaf-86	246	1	the	the	DET
gujaf-86	246	2	overall	overall	ADJ
gujaf-86	246	3	mean	mean	NOUN
gujaf-86	246	4	score	score	NOUN
gujaf-86	246	5	is	be	AUX
gujaf-86	246	6	21.13	21.13	NUM
gujaf-86	246	7	(	(	PUNCT
gujaf-86	246	8	21.13/5=4.226	21.13/5=4.226	NUM
gujaf-86	246	9	)	)	PUNCT
gujaf-86	246	10	out	out	ADP
gujaf-86	246	11	a	a	DET
gujaf-86	246	12	possible	possible	ADJ
gujaf-86	246	13	highest	high	ADJ
gujaf-86	246	14	mean	mean	ADJ
gujaf-86	246	15	score	score	NOUN
gujaf-86	246	16	of	of	ADP
gujaf-86	246	17	20(20/5=5	20(20/5=5	NUM
gujaf-86	246	18	)	)	PUNCT
gujaf-86	246	19	.	.	PUNCT
gujaf-86	247	1	going	go	VERB
gujaf-86	247	2	by	by	ADP
gujaf-86	247	3	ranking	ranking	NOUN
gujaf-86	247	4	of	of	ADP
gujaf-86	247	5	the	the	DET
gujaf-86	247	6	likert	likert	NOUN
gujaf-86	247	7	-	-	NOUN
gujaf-86	247	8	scale	scale	NOUN
gujaf-86	247	9	.	.	PUNCT
gujaf-86	248	1	it	it	PRON
gujaf-86	248	2	can	can	AUX
gujaf-86	248	3	be	be	AUX
gujaf-86	248	4	concluded	conclude	VERB
gujaf-86	248	5	that	that	SCONJ
gujaf-86	248	6	the	the	DET
gujaf-86	248	7	respondents	respondent	NOUN
gujaf-86	248	8	to	to	ADP
gujaf-86	248	9	a	a	DET
gujaf-86	248	10	large	large	ADJ
gujaf-86	248	11	extent	extent	NOUN
gujaf-86	248	12	have	have	VERB
gujaf-86	248	13	a	a	DET
gujaf-86	248	14	positive	positive	ADJ
gujaf-86	248	15	view	view	NOUN
gujaf-86	248	16	towards	towards	ADP
gujaf-86	248	17	the	the	DET
gujaf-86	248	18	various	various	ADJ
gujaf-86	248	19	aspect	aspect	NOUN
gujaf-86	248	20	of	of	ADP
gujaf-86	248	21	culture	culture	NOUN
gujaf-86	248	22	of	of	ADP
gujaf-86	248	23	honesty	honesty	NOUN
gujaf-86	248	24	and	and	CCONJ
gujaf-86	248	25	high	high	ADJ
gujaf-86	248	26	ethics	ethic	NOUN
gujaf-86	248	27	in	in	ADP
gujaf-86	248	28	the	the	DET
gujaf-86	248	29	organization	organization	NOUN
gujaf-86	248	30	since	since	SCONJ
gujaf-86	248	31	it	it	PRON
gujaf-86	248	32	falls	fall	VERB
gujaf-86	248	33	within	within	ADP
gujaf-86	248	34	the	the	DET
gujaf-86	248	35	mean	mean	ADJ
gujaf-86	248	36	score	score	NOUN
gujaf-86	248	37	of	of	ADP
gujaf-86	248	38	3.5	3.5	NUM
gujaf-86	248	39	to	to	ADP
gujaf-86	248	40	5.0	5.0	NUM
gujaf-86	248	41	on	on	ADP
gujaf-86	248	42	a	a	DET
gujaf-86	248	43	continuous	continuous	ADJ
gujaf-86	248	44	likert	likert	NOUN
gujaf-86	248	45	scale	scale	NOUN
gujaf-86	248	46	;	;	PUNCT
gujaf-86	248	47	3.5≤	3.5≤	PROPN
gujaf-86	248	48	l.e	l.e	PROPN
gujaf-86	248	49	.	.	PROPN
gujaf-86	248	50	≤5.0	≤5.0	PROPN
gujaf-86	248	51	.	.	PUNCT
gujaf-86	249	1	14	14	NUM
gujaf-86	249	2	4.1	4.1	NUM
gujaf-86	249	3	summary	summary	NOUN
gujaf-86	249	4	of	of	ADP
gujaf-86	249	5	regression	regression	NOUN
gujaf-86	249	6	analysis	analysis	NOUN
gujaf-86	249	7	this	this	DET
gujaf-86	249	8	section	section	NOUN
gujaf-86	249	9	presents	present	VERB
gujaf-86	249	10	the	the	DET
gujaf-86	249	11	summary	summary	NOUN
gujaf-86	249	12	of	of	ADP
gujaf-86	249	13	the	the	DET
gujaf-86	249	14	regression	regression	NOUN
gujaf-86	249	15	result	result	NOUN
gujaf-86	249	16	of	of	ADP
gujaf-86	249	17	the	the	DET
gujaf-86	249	18	effects	effect	NOUN
gujaf-86	249	19	of	of	ADP
gujaf-86	249	20	internal	internal	ADJ
gujaf-86	249	21	control	control	NOUN
gujaf-86	249	22	system	system	NOUN
gujaf-86	249	23	effectiveness	effectiveness	NOUN
gujaf-86	249	24	and	and	CCONJ
gujaf-86	249	25	fraud	fraud	NOUN
gujaf-86	249	26	prevention	prevention	NOUN
gujaf-86	249	27	in	in	ADP
gujaf-86	249	28	deposit	deposit	PROPN
gujaf-86	249	29	bank	bank	PROPN
gujaf-86	249	30	in	in	ADP
gujaf-86	249	31	nigeria	nigeria	PROPN
gujaf-86	249	32	.	.	PUNCT
gujaf-86	250	1	the	the	DET
gujaf-86	250	2	results	result	NOUN
gujaf-86	250	3	are	be	AUX
gujaf-86	250	4	presented	present	VERB
gujaf-86	250	5	in	in	ADP
gujaf-86	250	6	table	table	NOUN
gujaf-86	250	7	3	3	NUM
gujaf-86	250	8	,	,	PUNCT
gujaf-86	250	9	4	4	NUM
gujaf-86	250	10	and	and	CCONJ
gujaf-86	250	11	5	5	NUM
gujaf-86	250	12	.	.	NOUN
gujaf-86	250	13	table	table	NOUN
gujaf-86	250	14	3	3	NUM
gujaf-86	250	15	:	:	PUNCT
gujaf-86	250	16	model	model	NOUN
gujaf-86	250	17	summary	summary	NOUN
gujaf-86	250	18	:	:	PUNCT
gujaf-86	250	19	goodness	goodness	NOUN
gujaf-86	250	20	of	of	ADP
gujaf-86	250	21	fit	fit	ADJ
gujaf-86	250	22	analysis	analysis	NOUN
gujaf-86	250	23	model	model	NOUN
gujaf-86	250	24	r	r	NOUN
gujaf-86	250	25	r	r	NOUN
gujaf-86	250	26	square	square	ADJ
gujaf-86	250	27	adjusted	adjust	VERB
gujaf-86	250	28	r	r	NOUN
gujaf-86	250	29	square	square	ADJ
gujaf-86	250	30	std	std	NOUN
gujaf-86	250	31	.	.	PUNCT
gujaf-86	251	1	error	error	NOUN
gujaf-86	251	2	of	of	ADP
gujaf-86	251	3	estimate	estimate	NOUN
gujaf-86	251	4	1	1	NUM
gujaf-86	251	5	.772	.772	NUM
gujaf-86	251	6	a	a	DET
gujaf-86	251	7	.652	.652	NUM
gujaf-86	251	8	.631	.631	NUM
gujaf-86	251	9	1.20996	1.20996	NUM
gujaf-86	251	10	source	source	NOUN
gujaf-86	251	11	:	:	PUNCT
gujaf-86	251	12	spss	spss	PROPN
gujaf-86	251	13	output	output	NOUN
gujaf-86	251	14	,	,	PUNCT
gujaf-86	251	15	2021	2021	NUM
gujaf-86	251	16	this	this	DET
gujaf-86	251	17	study	study	NOUN
gujaf-86	251	18	conducted	conduct	VERB
gujaf-86	251	19	anova	anova	PROPN
gujaf-86	251	20	(	(	PUNCT
gujaf-86	251	21	i.e.	i.e.	X
gujaf-86	251	22	analysis	analysis	NOUN
gujaf-86	251	23	of	of	ADP
gujaf-86	251	24	variance	variance	NOUN
gujaf-86	251	25	)	)	PUNCT
gujaf-86	251	26	to	to	PART
gujaf-86	251	27	ascertain	ascertain	VERB
gujaf-86	251	28	the	the	DET
gujaf-86	251	29	extent	extent	NOUN
gujaf-86	251	30	to	to	PART
gujaf-86	251	31	which	which	PRON
gujaf-86	251	32	the	the	DET
gujaf-86	251	33	independent	independent	ADJ
gujaf-86	251	34	variables	variable	NOUN
gujaf-86	251	35	control	control	NOUN
gujaf-86	251	36	activities	activity	NOUN
gujaf-86	251	37	(	(	PUNCT
gujaf-86	251	38	ca	ca	NOUN
gujaf-86	251	39	)	)	PUNCT
gujaf-86	251	40	,	,	PUNCT
gujaf-86	251	41	control	control	NOUN
gujaf-86	251	42	environment	environment	NOUN
gujaf-86	251	43	(	(	PUNCT
gujaf-86	251	44	ce	ce	PROPN
gujaf-86	251	45	)	)	PUNCT
gujaf-86	251	46	,	,	PUNCT
gujaf-86	251	47	information	information	NOUN
gujaf-86	251	48	and	and	CCONJ
gujaf-86	251	49	communication	communication	NOUN
gujaf-86	251	50	(	(	PUNCT
gujaf-86	251	51	ic	ic	NUM
gujaf-86	251	52	)	)	PUNCT
gujaf-86	251	53	,	,	PUNCT
gujaf-86	251	54	risk	risk	NOUN
gujaf-86	251	55	assessment	assessment	NOUN
gujaf-86	251	56	(	(	PUNCT
gujaf-86	251	57	ra	ra	NOUN
gujaf-86	251	58	)	)	PUNCT
gujaf-86	251	59	and	and	CCONJ
gujaf-86	251	60	monitoring	monitoring	NOUN
gujaf-86	251	61	(	(	PUNCT
gujaf-86	251	62	mo	mo	PROPN
gujaf-86	251	63	)	)	PUNCT
gujaf-86	251	64	,	,	PUNCT
gujaf-86	251	65	influence	influence	VERB
gujaf-86	251	66	the	the	DET
gujaf-86	251	67	dependent	dependent	ADJ
gujaf-86	251	68	variable	variable	NOUN
gujaf-86	251	69	which	which	PRON
gujaf-86	251	70	is	be	AUX
gujaf-86	251	71	fraud	fraud	NOUN
gujaf-86	251	72	prevention	prevention	NOUN
gujaf-86	251	73	.	.	PUNCT
gujaf-86	252	1	the	the	DET
gujaf-86	252	2	r	r	NOUN
gujaf-86	252	3	value	value	NOUN
gujaf-86	252	4	(	(	PUNCT
gujaf-86	252	5	the	the	DET
gujaf-86	252	6	"	"	PUNCT
gujaf-86	252	7	r	r	NOUN
gujaf-86	252	8	"	"	PUNCT
gujaf-86	252	9	column	column	NOUN
gujaf-86	252	10	)	)	PUNCT
gujaf-86	252	11	,	,	PUNCT
gujaf-86	252	12	reflects	reflect	VERB
gujaf-86	252	13	the	the	DET
gujaf-86	252	14	simple	simple	ADJ
gujaf-86	252	15	effect	effect	NOUN
gujaf-86	252	16	and	and	CCONJ
gujaf-86	252	17	is	be	AUX
gujaf-86	252	18	72.2	72.2	NUM
gujaf-86	252	19	%	%	NOUN
gujaf-86	252	20	indicating	indicate	VERB
gujaf-86	252	21	a	a	DET
gujaf-86	252	22	strong	strong	ADJ
gujaf-86	252	23	degree	degree	NOUN
gujaf-86	252	24	of	of	ADP
gujaf-86	252	25	effect	effect	NOUN
gujaf-86	252	26	.	.	PUNCT
gujaf-86	253	1	r	r	NOUN
gujaf-86	253	2	2	2	NUM
gujaf-86	253	3	which	which	PRON
gujaf-86	253	4	is	be	AUX
gujaf-86	253	5	also	also	ADV
gujaf-86	253	6	known	know	VERB
gujaf-86	253	7	as	as	ADP
gujaf-86	253	8	coefficient	coefficient	NOUN
gujaf-86	253	9	of	of	ADP
gujaf-86	253	10	determination	determination	NOUN
gujaf-86	253	11	or	or	CCONJ
gujaf-86	253	12	measure	measure	NOUN
gujaf-86	253	13	of	of	ADP
gujaf-86	253	14	goodness	goodness	NOUN
gujaf-86	253	15	of	of	ADP
gujaf-86	253	16	fit	fit	PROPN
gujaf-86	253	17	,	,	PUNCT
gujaf-86	253	18	indicate	indicate	VERB
gujaf-86	253	19	by	by	ADP
gujaf-86	253	20	how	how	SCONJ
gujaf-86	253	21	much	much	ADJ
gujaf-86	253	22	the	the	DET
gujaf-86	253	23	dependent	dependent	ADJ
gujaf-86	253	24	variable	variable	NOUN
gujaf-86	253	25	is	be	AUX
gujaf-86	253	26	influenced	influence	VERB
gujaf-86	253	27	by	by	ADP
gujaf-86	253	28	the	the	DET
gujaf-86	253	29	independent	independent	ADJ
gujaf-86	253	30	variable(s	variable(s	NOUN
gujaf-86	253	31	)	)	PUNCT
gujaf-86	253	32	.	.	PUNCT
gujaf-86	254	1	from	from	ADP
gujaf-86	254	2	the	the	DET
gujaf-86	254	3	table	table	NOUN
gujaf-86	254	4	,	,	PUNCT
gujaf-86	254	5	r	r	NOUN
gujaf-86	254	6	-	-	PUNCT
gujaf-86	254	7	square	square	NOUN
gujaf-86	254	8	stands	stand	VERB
gujaf-86	254	9	at	at	ADP
gujaf-86	254	10	65.2	65.2	NUM
gujaf-86	254	11	%	%	NOUN
gujaf-86	254	12	,	,	PUNCT
gujaf-86	254	13	this	this	PRON
gujaf-86	254	14	means	mean	VERB
gujaf-86	254	15	that	that	SCONJ
gujaf-86	254	16	about	about	ADV
gujaf-86	254	17	65	65	NUM
gujaf-86	254	18	%	%	NOUN
gujaf-86	254	19	variation	variation	NOUN
gujaf-86	254	20	in	in	ADP
gujaf-86	254	21	fraud	fraud	NOUN
gujaf-86	254	22	prevention	prevention	NOUN
gujaf-86	254	23	can	can	AUX
gujaf-86	254	24	be	be	AUX
gujaf-86	254	25	described	describe	VERB
gujaf-86	254	26	by	by	ADP
gujaf-86	254	27	the	the	DET
gujaf-86	254	28	independent	independent	ADJ
gujaf-86	254	29	variables	variables	PROPN
gujaf-86	254	30	i.e.control	i.e.control	PROPN
gujaf-86	254	31	environment	environment	PROPN
gujaf-86	254	32	(	(	PUNCT
gujaf-86	254	33	ce	ce	PROPN
gujaf-86	254	34	)	)	PUNCT
gujaf-86	254	35	,	,	PUNCT
gujaf-86	254	36	control	control	NOUN
gujaf-86	254	37	activities	activity	NOUN
gujaf-86	254	38	(	(	PUNCT
gujaf-86	254	39	ca	ca	NOUN
gujaf-86	254	40	)	)	PUNCT
gujaf-86	254	41	,	,	PUNCT
gujaf-86	254	42	risk	risk	NOUN
gujaf-86	254	43	assessment	assessment	NOUN
gujaf-86	254	44	(	(	PUNCT
gujaf-86	254	45	ra	ra	NOUN
gujaf-86	254	46	)	)	PUNCT
gujaf-86	254	47	,	,	PUNCT
gujaf-86	254	48	information	information	NOUN
gujaf-86	254	49	and	and	CCONJ
gujaf-86	254	50	communication	communication	NOUN
gujaf-86	254	51	(	(	PUNCT
gujaf-86	254	52	ic	ic	NUM
gujaf-86	254	53	)	)	PUNCT
gujaf-86	254	54	and	and	CCONJ
gujaf-86	254	55	monitoring	monitoring	NOUN
gujaf-86	254	56	(	(	PUNCT
gujaf-86	254	57	mo	mo	NOUN
gujaf-86	254	58	)	)	PUNCT
gujaf-86	254	59	.	.	PUNCT
gujaf-86	255	1	thus	thus	ADV
gujaf-86	255	2	,	,	PUNCT
gujaf-86	255	3	the	the	DET
gujaf-86	255	4	remaining	remain	VERB
gujaf-86	255	5	35	35	NUM
gujaf-86	255	6	%	%	NOUN
gujaf-86	255	7	which	which	PRON
gujaf-86	255	8	is	be	AUX
gujaf-86	255	9	represented	represent	VERB
gujaf-86	255	10	as	as	ADP
gujaf-86	255	11	u	u	NOUN
gujaf-86	255	12	=	=	NOUN
gujaf-86	255	13	error	error	NOUN
gujaf-86	255	14	term	term	NOUN
gujaf-86	255	15	,	,	PUNCT
gujaf-86	255	16	are	be	AUX
gujaf-86	255	17	other	other	ADJ
gujaf-86	255	18	variables	variable	NOUN
gujaf-86	255	19	which	which	PRON
gujaf-86	255	20	also	also	ADV
gujaf-86	255	21	influence	influence	VERB
gujaf-86	255	22	fraud	fraud	NOUN
gujaf-86	255	23	prevention	prevention	NOUN
gujaf-86	255	24	but	but	CCONJ
gujaf-86	255	25	not	not	PART
gujaf-86	255	26	captured	capture	VERB
gujaf-86	255	27	in	in	ADP
gujaf-86	255	28	the	the	DET
gujaf-86	255	29	model	model	NOUN
gujaf-86	255	30	.	.	PUNCT
gujaf-86	256	1	table	table	NOUN
gujaf-86	256	2	4	4	NUM
gujaf-86	256	3	:	:	PUNCT
gujaf-86	256	4	multiple	multiple	ADJ
gujaf-86	256	5	regression	regression	NOUN
gujaf-86	256	6	output	output	NOUN
gujaf-86	256	7	model	model	NOUN
gujaf-86	256	8	unstandardized	unstandardized	ADJ
gujaf-86	256	9	coefficients	coefficient	NOUN
gujaf-86	256	10	standardized	standardize	VERB
gujaf-86	256	11	coefficients	coefficient	NOUN
gujaf-86	256	12	t	t	PROPN
gujaf-86	256	13	sig	sig	PROPN
gujaf-86	256	14	.	.	PUNCT
gujaf-86	257	1	b	b	X
gujaf-86	257	2	std	std	PROPN
gujaf-86	257	3	.	.	NOUN
gujaf-86	257	4	error	error	NOUN
gujaf-86	257	5	beta	beta	PROPN
gujaf-86	257	6	t	t	PROPN
gujaf-86	257	7	.000	.000	NUM
gujaf-86	257	8	(	(	PUNCT
gujaf-86	257	9	constant	constant	ADJ
gujaf-86	257	10	)	)	PUNCT
gujaf-86	257	11	58.081	58.081	NUM
gujaf-86	257	12	3.162	3.162	NUM
gujaf-86	257	13	18.366	18.366	NUM
gujaf-86	257	14	.000	.000	NUM
gujaf-86	257	15	ce	ce	PROPN
gujaf-86	257	16	.254	.254	NUM
gujaf-86	257	17	.108	.108	NUM
gujaf-86	257	18	.181	.181	NUM
gujaf-86	257	19	2.354	2.354	NUM
gujaf-86	257	20	.020	.020	NUM
gujaf-86	257	21	ra	ra	PROPN
gujaf-86	257	22	1.484	1.484	NUM
gujaf-86	257	23	.165	.165	NUM
gujaf-86	257	24	1.615	1.615	NUM
gujaf-86	257	25	8.995	8.995	NUM
gujaf-86	257	26	.000	.000	NUM
gujaf-86	257	27	ca	ca	NOUN
gujaf-86	257	28	.007	.007	NUM
gujaf-86	257	29	.054	.054	NUM
gujaf-86	257	30	.009	.009	NUM
gujaf-86	257	31	.134	.134	NUM
gujaf-86	257	32	.893	.893	NUM
gujaf-86	257	33	ic	ic	PROPN
gujaf-86	257	34	.665	.665	NUM
gujaf-86	257	35	.131	.131	NUM
gujaf-86	257	36	.553	.553	NUM
gujaf-86	257	37	5.069	5.069	NUM
gujaf-86	257	38	.000	.000	NUM
gujaf-86	257	39	mt	mt	PROPN
gujaf-86	257	40	.851	.851	NUM
gujaf-86	257	41	.134	.134	NUM
gujaf-86	257	42	1.215	1.215	NUM
gujaf-86	257	43	6.344	6.344	NUM
gujaf-86	257	44	.000	.000	NUM
gujaf-86	257	45	source	source	NOUN
gujaf-86	257	46	:	:	PUNCT
gujaf-86	257	47	spss	spss	PROPN
gujaf-86	257	48	output	output	NOUN
gujaf-86	257	49	,	,	PUNCT
gujaf-86	257	50	2021	2021	NUM
gujaf-86	257	51	table	table	NOUN
gujaf-86	257	52	4	4	NUM
gujaf-86	257	53	presents	present	VERB
gujaf-86	257	54	the	the	DET
gujaf-86	257	55	regression	regression	NOUN
gujaf-86	257	56	analysis	analysis	NOUN
gujaf-86	257	57	of	of	ADP
gujaf-86	257	58	each	each	PRON
gujaf-86	257	59	of	of	ADP
gujaf-86	257	60	the	the	DET
gujaf-86	257	61	explanatory	explanatory	ADJ
gujaf-86	257	62	variables	variable	NOUN
gujaf-86	257	63	stated	state	VERB
gujaf-86	257	64	in	in	ADP
gujaf-86	257	65	the	the	DET
gujaf-86	257	66	model	model	NOUN
gujaf-86	257	67	formulated	formulate	VERB
gujaf-86	257	68	.	.	PUNCT
gujaf-86	258	1	this	this	PRON
gujaf-86	258	2	explained	explain	VERB
gujaf-86	258	3	the	the	DET
gujaf-86	258	4	contribution	contribution	NOUN
gujaf-86	258	5	of	of	ADP
gujaf-86	258	6	each	each	PRON
gujaf-86	258	7	of	of	ADP
gujaf-86	258	8	the	the	DET
gujaf-86	258	9	explanatory	explanatory	ADJ
gujaf-86	258	10	variables	variable	NOUN
gujaf-86	258	11	to	to	ADP
gujaf-86	258	12	changes	change	NOUN
gujaf-86	258	13	in	in	ADP
gujaf-86	258	14	the	the	DET
gujaf-86	258	15	dependent	dependent	ADJ
gujaf-86	258	16	variable	variable	NOUN
gujaf-86	258	17	.	.	PUNCT
gujaf-86	259	1	the	the	DET
gujaf-86	259	2	dependent	dependent	ADJ
gujaf-86	259	3	variable	variable	NOUN
gujaf-86	259	4	is	be	AUX
gujaf-86	259	5	the	the	DET
gujaf-86	259	6	fraud	fraud	NOUN
gujaf-86	259	7	prevention	prevention	NOUN
gujaf-86	259	8	mechanism	mechanism	NOUN
gujaf-86	259	9	(	(	PUNCT
gujaf-86	259	10	fp	fp	X
gujaf-86	259	11	)	)	PUNCT
gujaf-86	259	12	while	while	SCONJ
gujaf-86	259	13	the	the	DET
gujaf-86	259	14	independent	independent	ADJ
gujaf-86	259	15	variables	variable	NOUN
gujaf-86	259	16	are	be	AUX
gujaf-86	259	17	control	control	NOUN
gujaf-86	259	18	activities	activity	NOUN
gujaf-86	259	19	(	(	PUNCT
gujaf-86	259	20	ca	ca	NOUN
gujaf-86	259	21	)	)	PUNCT
gujaf-86	259	22	,	,	PUNCT
gujaf-86	259	23	control	control	NOUN
gujaf-86	259	24	environment	environment	NOUN
gujaf-86	259	25	(	(	PUNCT
gujaf-86	259	26	ce	ce	PROPN
gujaf-86	259	27	)	)	PUNCT
gujaf-86	259	28	,	,	PUNCT
gujaf-86	259	29	information	information	NOUN
gujaf-86	259	30	and	and	CCONJ
gujaf-86	259	31	communication	communication	NOUN
gujaf-86	259	32	(	(	PUNCT
gujaf-86	259	33	ic	ic	NUM
gujaf-86	259	34	)	)	PUNCT
gujaf-86	259	35	,	,	PUNCT
gujaf-86	259	36	risk	risk	NOUN
gujaf-86	259	37	assessment	assessment	NOUN
gujaf-86	259	38	(	(	PUNCT
gujaf-86	259	39	ra	ra	NOUN
gujaf-86	259	40	)	)	PUNCT
gujaf-86	259	41	and	and	CCONJ
gujaf-86	259	42	monitoring	monitoring	NOUN
gujaf-86	259	43	(	(	PUNCT
gujaf-86	259	44	mo	mo	PROPN
gujaf-86	259	45	)	)	PUNCT
gujaf-86	259	46	.	.	PUNCT
gujaf-86	260	1	the	the	DET
gujaf-86	260	2	coefficient	coefficient	NOUN
gujaf-86	260	3	of	of	ADP
gujaf-86	260	4	ce	ce	PROPN
gujaf-86	260	5	is	be	AUX
gujaf-86	260	6	0.254	0.254	NUM
gujaf-86	260	7	,	,	PUNCT
gujaf-86	260	8	this	this	PRON
gujaf-86	260	9	indicates	indicate	VERB
gujaf-86	260	10	that	that	SCONJ
gujaf-86	260	11	control	control	NOUN
gujaf-86	260	12	environment	environment	NOUN
gujaf-86	260	13	has	have	VERB
gujaf-86	260	14	a	a	DET
gujaf-86	260	15	positive	positive	ADJ
gujaf-86	260	16	effect	effect	NOUN
gujaf-86	260	17	on	on	ADP
gujaf-86	260	18	fraud	fraud	NOUN
gujaf-86	260	19	prevention	prevention	NOUN
gujaf-86	260	20	.	.	PUNCT
gujaf-86	261	1	thus	thus	ADV
gujaf-86	261	2	,	,	PUNCT
gujaf-86	261	3	holding	hold	VERB
gujaf-86	261	4	other	other	ADJ
gujaf-86	261	5	variables	variable	NOUN
gujaf-86	261	6	constant	constant	ADJ
gujaf-86	261	7	,	,	PUNCT
gujaf-86	261	8	a	a	DET
gujaf-86	261	9	percentage	percentage	NOUN
gujaf-86	261	10	increase	increase	NOUN
gujaf-86	261	11	in	in	ADP
gujaf-86	261	12	ce	ce	PROPN
gujaf-86	261	13	will	will	AUX
gujaf-86	261	14	lead	lead	VERB
gujaf-86	261	15	to	to	ADP
gujaf-86	261	16	approximately	approximately	ADV
gujaf-86	261	17	25	25	NUM
gujaf-86	261	18	%	%	NOUN
gujaf-86	261	19	increase	increase	NOUN
gujaf-86	261	20	in	in	ADP
gujaf-86	261	21	fraud	fraud	NOUN
gujaf-86	261	22	prevention	prevention	NOUN
gujaf-86	261	23	.	.	PUNCT
gujaf-86	262	1	moreover	moreover	ADV
gujaf-86	262	2	,	,	PUNCT
gujaf-86	262	3	the	the	DET
gujaf-86	262	4	result	result	NOUN
gujaf-86	262	5	from	from	ADP
gujaf-86	262	6	the	the	DET
gujaf-86	262	7	t	t	PROPN
gujaf-86	262	8	-	-	PUNCT
gujaf-86	262	9	statistic	statistic	NOUN
gujaf-86	262	10	stands	stand	VERB
gujaf-86	262	11	at	at	ADP
gujaf-86	262	12	2.354	2.354	NUM
gujaf-86	262	13	and	and	CCONJ
gujaf-86	262	14	the	the	DET
gujaf-86	262	15	level	level	NOUN
gujaf-86	262	16	of	of	ADP
gujaf-86	262	17	significant	significant	ADJ
gujaf-86	262	18	is	be	AUX
gujaf-86	262	19	.020	.020	NUM
gujaf-86	262	20	and	and	CCONJ
gujaf-86	262	21	is	be	AUX
gujaf-86	262	22	significant	significant	ADJ
gujaf-86	262	23	at	at	ADP
gujaf-86	262	24	5	5	NUM
gujaf-86	262	25	%	%	NOUN
gujaf-86	262	26	significant	significant	ADJ
gujaf-86	262	27	level	level	NOUN
gujaf-86	262	28	.	.	PUNCT
gujaf-86	263	1	therefore	therefore	ADV
gujaf-86	263	2	,	,	PUNCT
gujaf-86	263	3	the	the	DET
gujaf-86	263	4	null	null	ADJ
gujaf-86	263	5	hypothesis	hypothesis	NOUN
gujaf-86	263	6	which	which	PRON
gujaf-86	263	7	state	state	NOUN
gujaf-86	263	8	that	that	SCONJ
gujaf-86	263	9	control	control	NOUN
gujaf-86	263	10	15	15	NUM
gujaf-86	263	11	environment	environment	NOUN
gujaf-86	263	12	has	have	VERB
gujaf-86	263	13	no	no	DET
gujaf-86	263	14	effect	effect	NOUN
gujaf-86	263	15	on	on	ADP
gujaf-86	263	16	the	the	DET
gujaf-86	263	17	prevention	prevention	NOUN
gujaf-86	263	18	of	of	ADP
gujaf-86	263	19	fraud	fraud	NOUN
gujaf-86	263	20	in	in	ADP
gujaf-86	263	21	deposit	deposit	NOUN
gujaf-86	263	22	money	money	NOUN
gujaf-86	263	23	banks	bank	NOUN
gujaf-86	263	24	listed	list	VERB
gujaf-86	263	25	in	in	ADP
gujaf-86	263	26	nigeria	nigeria	PROPN
gujaf-86	263	27	is	be	AUX
gujaf-86	263	28	therefore	therefore	ADV
gujaf-86	263	29	rejected	reject	VERB
gujaf-86	263	30	.	.	PUNCT
gujaf-86	264	1	this	this	DET
gujaf-86	264	2	finding	finding	NOUN
gujaf-86	264	3	conforms	conform	VERB
gujaf-86	264	4	bett	bett	NOUN
gujaf-86	264	5	and	and	CCONJ
gujaf-86	264	6	memba	memba	NOUN
gujaf-86	264	7	(	(	PUNCT
gujaf-86	264	8	2017	2017	NUM
gujaf-86	264	9	)	)	PUNCT
gujaf-86	264	10	who	who	PRON
gujaf-86	264	11	also	also	ADV
gujaf-86	264	12	found	find	VERB
gujaf-86	264	13	a	a	DET
gujaf-86	264	14	significant	significant	ADJ
gujaf-86	264	15	and	and	CCONJ
gujaf-86	264	16	positive	positive	ADJ
gujaf-86	264	17	relationship	relationship	NOUN
gujaf-86	264	18	between	between	ADP
gujaf-86	264	19	control	control	NOUN
gujaf-86	264	20	environment	environment	NOUN
gujaf-86	264	21	and	and	CCONJ
gujaf-86	264	22	fraud	fraud	NOUN
gujaf-86	264	23	prevention	prevention	NOUN
gujaf-86	264	24	,	,	PUNCT
gujaf-86	264	25	meanwhile	meanwhile	ADV
gujaf-86	264	26	it	it	PRON
gujaf-86	264	27	did	do	AUX
gujaf-86	264	28	not	not	PART
gujaf-86	264	29	agree	agree	VERB
gujaf-86	264	30	with	with	ADP
gujaf-86	264	31	lemi	lemi	PROPN
gujaf-86	264	32	(	(	PUNCT
gujaf-86	264	33	2015	2015	NUM
gujaf-86	264	34	)	)	PUNCT
gujaf-86	264	35	,	,	PUNCT
gujaf-86	264	36	who	who	PRON
gujaf-86	264	37	found	find	VERB
gujaf-86	264	38	a	a	DET
gujaf-86	264	39	negative	negative	ADJ
gujaf-86	264	40	relationship	relationship	NOUN
gujaf-86	264	41	between	between	ADP
gujaf-86	264	42	control	control	NOUN
gujaf-86	264	43	environment	environment	NOUN
gujaf-86	264	44	and	and	CCONJ
gujaf-86	264	45	fraud	fraud	NOUN
gujaf-86	264	46	prevention	prevention	NOUN
gujaf-86	264	47	mechanism	mechanism	NOUN
gujaf-86	264	48	.	.	PUNCT
gujaf-86	265	1	the	the	DET
gujaf-86	265	2	coefficient	coefficient	NOUN
gujaf-86	265	3	of	of	ADP
gujaf-86	265	4	risk	risk	NOUN
gujaf-86	265	5	assessment	assessment	NOUN
gujaf-86	265	6	(	(	PUNCT
gujaf-86	265	7	ra	ra	NOUN
gujaf-86	265	8	)	)	PUNCT
gujaf-86	265	9	is	be	AUX
gujaf-86	265	10	1.484	1.484	NUM
gujaf-86	265	11	meaning	mean	VERB
gujaf-86	265	12	that	that	SCONJ
gujaf-86	265	13	risk	risk	NOUN
gujaf-86	265	14	assessment	assessment	NOUN
gujaf-86	265	15	had	have	VERB
gujaf-86	265	16	a	a	DET
gujaf-86	265	17	positive	positive	ADJ
gujaf-86	265	18	effect	effect	NOUN
gujaf-86	265	19	on	on	ADP
gujaf-86	265	20	fraud	fraud	NOUN
gujaf-86	265	21	prevention	prevention	NOUN
gujaf-86	265	22	.	.	PUNCT
gujaf-86	266	1	thus	thus	ADV
gujaf-86	266	2	,	,	PUNCT
gujaf-86	266	3	a	a	DET
gujaf-86	266	4	percentage	percentage	NOUN
gujaf-86	266	5	increase	increase	NOUN
gujaf-86	266	6	in	in	ADP
gujaf-86	266	7	ra	ra	PROPN
gujaf-86	266	8	will	will	AUX
gujaf-86	266	9	lead	lead	VERB
gujaf-86	266	10	to	to	ADP
gujaf-86	266	11	approximately	approximately	ADV
gujaf-86	266	12	148	148	NUM
gujaf-86	266	13	%	%	NOUN
gujaf-86	266	14	increase	increase	NOUN
gujaf-86	266	15	in	in	ADP
gujaf-86	266	16	fraud	fraud	NOUN
gujaf-86	266	17	prevention	prevention	NOUN
gujaf-86	266	18	.	.	PUNCT
gujaf-86	267	1	the	the	DET
gujaf-86	267	2	result	result	NOUN
gujaf-86	267	3	from	from	ADP
gujaf-86	267	4	the	the	DET
gujaf-86	267	5	t	t	NOUN
gujaf-86	267	6	-	-	PUNCT
gujaf-86	267	7	statistic	statistic	NOUN
gujaf-86	267	8	and	and	CCONJ
gujaf-86	267	9	p	p	NOUN
gujaf-86	267	10	-	-	PUNCT
gujaf-86	267	11	value	value	NOUN
gujaf-86	267	12	stands	stand	VERB
gujaf-86	267	13	at	at	ADP
gujaf-86	267	14	2.354	2.354	NUM
gujaf-86	267	15	and	and	CCONJ
gujaf-86	267	16	the	the	DET
gujaf-86	267	17	significant	significant	ADJ
gujaf-86	267	18	level	level	NOUN
gujaf-86	267	19	is	be	AUX
gujaf-86	267	20	0.020	0.020	NUM
gujaf-86	267	21	which	which	PRON
gujaf-86	267	22	implies	imply	VERB
gujaf-86	267	23	that	that	SCONJ
gujaf-86	267	24	the	the	DET
gujaf-86	267	25	effect	effect	NOUN
gujaf-86	267	26	is	be	AUX
gujaf-86	267	27	significant	significant	ADJ
gujaf-86	267	28	at	at	ADP
gujaf-86	267	29	5	5	NUM
gujaf-86	267	30	%	%	NOUN
gujaf-86	267	31	level	level	NOUN
gujaf-86	267	32	.	.	PUNCT
gujaf-86	268	1	therefore	therefore	ADV
gujaf-86	268	2	,	,	PUNCT
gujaf-86	268	3	null	null	ADJ
gujaf-86	268	4	hypothesis	hypothesis	NOUN
gujaf-86	268	5	which	which	PRON
gujaf-86	268	6	state	state	NOUN
gujaf-86	268	7	that	that	SCONJ
gujaf-86	268	8	“	"	PUNCT
gujaf-86	268	9	risk	risk	NOUN
gujaf-86	268	10	assessment	assessment	NOUN
gujaf-86	268	11	has	have	AUX
gujaf-86	268	12	no	no	DET
gujaf-86	268	13	significant	significant	ADJ
gujaf-86	268	14	effect	effect	NOUN
gujaf-86	268	15	on	on	ADP
gujaf-86	268	16	fraud	fraud	NOUN
gujaf-86	268	17	prevention	prevention	NOUN
gujaf-86	268	18	among	among	ADP
gujaf-86	268	19	deposit	deposit	NOUN
gujaf-86	268	20	money	money	NOUN
gujaf-86	268	21	banks	bank	NOUN
gujaf-86	268	22	in	in	ADP
gujaf-86	268	23	nigeria	nigeria	PROPN
gujaf-86	268	24	”	"	PUNCT
gujaf-86	268	25	is	be	AUX
gujaf-86	268	26	therefore	therefore	ADV
gujaf-86	268	27	rejected	reject	VERB
gujaf-86	268	28	.	.	PUNCT
gujaf-86	269	1	this	this	DET
gujaf-86	269	2	finding	finding	NOUN
gujaf-86	269	3	conform	conform	VERB
gujaf-86	269	4	to	to	ADP
gujaf-86	269	5	karagiorgos	karagiorgos	PROPN
gujaf-86	269	6	,	,	PUNCT
gujaf-86	269	7	drogalas	drogala	NOUN
gujaf-86	269	8	and	and	CCONJ
gujaf-86	269	9	dimou	dimou	ADJ
gujaf-86	269	10	(	(	PUNCT
gujaf-86	269	11	2010	2010	NUM
gujaf-86	269	12	)	)	PUNCT
gujaf-86	269	13	who	who	PRON
gujaf-86	269	14	in	in	ADP
gujaf-86	269	15	their	their	PRON
gujaf-86	269	16	study	study	NOUN
gujaf-86	269	17	found	find	VERB
gujaf-86	269	18	that	that	SCONJ
gujaf-86	269	19	risk	risk	NOUN
gujaf-86	269	20	assessment	assessment	NOUN
gujaf-86	269	21	is	be	AUX
gujaf-86	269	22	effective	effective	ADJ
gujaf-86	269	23	to	to	PART
gujaf-86	269	24	enhance	enhance	VERB
gujaf-86	269	25	the	the	DET
gujaf-86	269	26	efficiency	efficiency	NOUN
gujaf-86	269	27	of	of	ADP
gujaf-86	269	28	fraud	fraud	NOUN
gujaf-86	269	29	prevention	prevention	NOUN
gujaf-86	269	30	.	.	PUNCT
gujaf-86	270	1	the	the	DET
gujaf-86	270	2	coefficient	coefficient	NOUN
gujaf-86	270	3	for	for	ADP
gujaf-86	270	4	control	control	NOUN
gujaf-86	270	5	activities	activity	NOUN
gujaf-86	270	6	(	(	PUNCT
gujaf-86	270	7	ca	ca	NOUN
gujaf-86	270	8	)	)	PUNCT
gujaf-86	270	9	is	be	AUX
gujaf-86	270	10	0.007	0.007	NUM
gujaf-86	270	11	,	,	PUNCT
gujaf-86	270	12	meaning	mean	VERB
gujaf-86	270	13	that	that	SCONJ
gujaf-86	270	14	there	there	PRON
gujaf-86	270	15	exist	exist	VERB
gujaf-86	270	16	,	,	PUNCT
gujaf-86	270	17	a	a	DET
gujaf-86	270	18	relationship	relationship	NOUN
gujaf-86	270	19	that	that	PRON
gujaf-86	270	20	is	be	AUX
gujaf-86	270	21	positive	positive	ADJ
gujaf-86	270	22	in	in	ADP
gujaf-86	270	23	both	both	PRON
gujaf-86	270	24	control	control	NOUN
gujaf-86	270	25	activities	activity	NOUN
gujaf-86	270	26	and	and	CCONJ
gujaf-86	270	27	fraud	fraud	NOUN
gujaf-86	270	28	prevention	prevention	NOUN
gujaf-86	270	29	.	.	PUNCT
gujaf-86	271	1	invariably	invariably	ADV
gujaf-86	271	2	,	,	PUNCT
gujaf-86	271	3	a	a	DET
gujaf-86	271	4	percentage	percentage	NOUN
gujaf-86	271	5	increase	increase	NOUN
gujaf-86	271	6	in	in	ADP
gujaf-86	271	7	control	control	NOUN
gujaf-86	271	8	activities	activity	NOUN
gujaf-86	271	9	will	will	AUX
gujaf-86	271	10	also	also	ADV
gujaf-86	271	11	lead	lead	VERB
gujaf-86	271	12	to	to	ADP
gujaf-86	271	13	approximately	approximately	ADV
gujaf-86	271	14	0.7	0.7	NUM
gujaf-86	271	15	%	%	NOUN
gujaf-86	271	16	increase	increase	NOUN
gujaf-86	271	17	in	in	ADP
gujaf-86	271	18	the	the	DET
gujaf-86	271	19	effect	effect	NOUN
gujaf-86	271	20	of	of	ADP
gujaf-86	271	21	fraud	fraud	NOUN
gujaf-86	271	22	prevention	prevention	NOUN
gujaf-86	271	23	in	in	ADP
gujaf-86	271	24	the	the	DET
gujaf-86	271	25	banks	bank	NOUN
gujaf-86	271	26	.	.	PUNCT
gujaf-86	272	1	however	however	ADV
gujaf-86	272	2	,	,	PUNCT
gujaf-86	272	3	the	the	DET
gujaf-86	272	4	result	result	NOUN
gujaf-86	272	5	from	from	ADP
gujaf-86	272	6	the	the	DET
gujaf-86	272	7	t	t	NOUN
gujaf-86	272	8	-	-	PUNCT
gujaf-86	272	9	statistic	statistic	NOUN
gujaf-86	272	10	and	and	CCONJ
gujaf-86	272	11	p	p	NOUN
gujaf-86	272	12	-	-	PUNCT
gujaf-86	272	13	value	value	NOUN
gujaf-86	272	14	stands	stand	VERB
gujaf-86	272	15	at	at	ADP
gujaf-86	272	16	0.134	0.134	NUM
gujaf-86	272	17	and	and	CCONJ
gujaf-86	272	18	significant	significant	ADJ
gujaf-86	272	19	level	level	NOUN
gujaf-86	272	20	is	be	AUX
gujaf-86	272	21	0.893	0.893	NUM
gujaf-86	272	22	is	be	AUX
gujaf-86	272	23	insignificant	insignificant	ADJ
gujaf-86	272	24	at	at	ADP
gujaf-86	272	25	5	5	NUM
gujaf-86	272	26	percent	percent	NOUN
gujaf-86	272	27	level	level	NOUN
gujaf-86	272	28	of	of	ADP
gujaf-86	272	29	significance	significance	NOUN
gujaf-86	272	30	.	.	PUNCT
gujaf-86	273	1	therefore	therefore	ADV
gujaf-86	273	2	,	,	PUNCT
gujaf-86	273	3	the	the	DET
gujaf-86	273	4	null	null	ADJ
gujaf-86	273	5	hypothesis	hypothesis	NOUN
gujaf-86	273	6	which	which	PRON
gujaf-86	273	7	holds	hold	VERB
gujaf-86	273	8	that	that	SCONJ
gujaf-86	273	9	control	control	NOUN
gujaf-86	273	10	activities	activity	NOUN
gujaf-86	273	11	has	have	VERB
gujaf-86	273	12	no	no	DET
gujaf-86	273	13	significant	significant	ADJ
gujaf-86	273	14	effect	effect	NOUN
gujaf-86	273	15	on	on	ADP
gujaf-86	273	16	fraud	fraud	NOUN
gujaf-86	273	17	prevention	prevention	NOUN
gujaf-86	273	18	among	among	ADP
gujaf-86	273	19	deposit	deposit	NOUN
gujaf-86	273	20	money	money	NOUN
gujaf-86	273	21	banks	bank	NOUN
gujaf-86	273	22	in	in	ADP
gujaf-86	273	23	nigeria	nigeria	PROPN
gujaf-86	273	24	can	can	AUX
gujaf-86	273	25	not	not	PART
gujaf-86	273	26	be	be	AUX
gujaf-86	273	27	rejected	reject	VERB
gujaf-86	273	28	.	.	PUNCT
gujaf-86	274	1	the	the	DET
gujaf-86	274	2	result	result	NOUN
gujaf-86	274	3	did	do	AUX
gujaf-86	274	4	not	not	PART
gujaf-86	274	5	conform	conform	VERB
gujaf-86	274	6	to	to	PART
gujaf-86	274	7	ozigbo	ozigbo	VERB
gujaf-86	274	8	(	(	PUNCT
gujaf-86	274	9	2015	2015	NUM
gujaf-86	274	10	)	)	PUNCT
gujaf-86	274	11	and	and	CCONJ
gujaf-86	274	12	ali	ali	PROPN
gujaf-86	274	13	(	(	PUNCT
gujaf-86	274	14	2013	2013	NUM
gujaf-86	274	15	)	)	PUNCT
gujaf-86	274	16	who	who	PRON
gujaf-86	274	17	found	find	VERB
gujaf-86	274	18	out	out	ADP
gujaf-86	274	19	that	that	SCONJ
gujaf-86	274	20	control	control	NOUN
gujaf-86	274	21	activities	activity	NOUN
gujaf-86	274	22	has	have	VERB
gujaf-86	274	23	a	a	DET
gujaf-86	274	24	significant	significant	ADJ
gujaf-86	274	25	positive	positive	ADJ
gujaf-86	274	26	effect	effect	NOUN
gujaf-86	274	27	on	on	ADP
gujaf-86	274	28	fraud	fraud	NOUN
gujaf-86	274	29	prevention	prevention	NOUN
gujaf-86	274	30	.	.	PUNCT
gujaf-86	275	1	this	this	PRON
gujaf-86	275	2	is	be	AUX
gujaf-86	275	3	so	so	SCONJ
gujaf-86	275	4	because	because	SCONJ
gujaf-86	275	5	if	if	SCONJ
gujaf-86	275	6	the	the	DET
gujaf-86	275	7	banks	bank	NOUN
gujaf-86	275	8	have	have	VERB
gujaf-86	275	9	no	no	DET
gujaf-86	275	10	control	control	NOUN
gujaf-86	275	11	activities	activity	NOUN
gujaf-86	275	12	in	in	ADP
gujaf-86	275	13	place	place	NOUN
gujaf-86	275	14	it	it	PRON
gujaf-86	275	15	can	can	AUX
gujaf-86	275	16	still	still	ADV
gujaf-86	275	17	run	run	VERB
gujaf-86	275	18	the	the	DET
gujaf-86	275	19	organization	organization	NOUN
gujaf-86	275	20	effectively	effectively	ADV
gujaf-86	275	21	without	without	ADP
gujaf-86	275	22	its	its	PRON
gujaf-86	275	23	operating	operating	NOUN
gujaf-86	275	24	activities	activity	NOUN
gujaf-86	275	25	being	be	AUX
gujaf-86	275	26	affected	affect	VERB
gujaf-86	275	27	.	.	PUNCT
gujaf-86	276	1	the	the	DET
gujaf-86	276	2	coefficient	coefficient	NOUN
gujaf-86	276	3	of	of	ADP
gujaf-86	276	4	information	information	NOUN
gujaf-86	276	5	and	and	CCONJ
gujaf-86	276	6	communication	communication	NOUN
gujaf-86	276	7	system	system	NOUN
gujaf-86	276	8	is	be	AUX
gujaf-86	276	9	0.665	0.665	NUM
gujaf-86	276	10	,	,	PUNCT
gujaf-86	276	11	this	this	PRON
gujaf-86	276	12	suggests	suggest	VERB
gujaf-86	276	13	that	that	SCONJ
gujaf-86	276	14	information	information	NOUN
gujaf-86	276	15	and	and	CCONJ
gujaf-86	276	16	communication	communication	NOUN
gujaf-86	276	17	has	have	VERB
gujaf-86	276	18	a	a	DET
gujaf-86	276	19	significant	significant	ADJ
gujaf-86	276	20	effect	effect	NOUN
gujaf-86	276	21	on	on	ADP
gujaf-86	276	22	fraud	fraud	NOUN
gujaf-86	276	23	prevention	prevention	NOUN
gujaf-86	276	24	on	on	ADP
gujaf-86	276	25	the	the	DET
gujaf-86	276	26	organization	organization	NOUN
gujaf-86	276	27	.	.	PUNCT
gujaf-86	277	1	thus	thus	ADV
gujaf-86	277	2	,	,	PUNCT
gujaf-86	277	3	a	a	DET
gujaf-86	277	4	percentage	percentage	NOUN
gujaf-86	277	5	increase	increase	NOUN
gujaf-86	277	6	in	in	ADP
gujaf-86	277	7	ic	ic	PROPN
gujaf-86	277	8	will	will	AUX
gujaf-86	277	9	lead	lead	VERB
gujaf-86	277	10	to	to	ADP
gujaf-86	277	11	approximately	approximately	ADV
gujaf-86	277	12	66.5	66.5	NUM
gujaf-86	277	13	%	%	NOUN
gujaf-86	277	14	increase	increase	NOUN
gujaf-86	277	15	in	in	ADP
gujaf-86	277	16	the	the	DET
gujaf-86	277	17	fraud	fraud	NOUN
gujaf-86	277	18	prevention	prevention	NOUN
gujaf-86	277	19	mechanism	mechanism	NOUN
gujaf-86	277	20	.	.	PUNCT
gujaf-86	278	1	moreover	moreover	ADV
gujaf-86	278	2	,	,	PUNCT
gujaf-86	278	3	the	the	DET
gujaf-86	278	4	result	result	NOUN
gujaf-86	278	5	from	from	ADP
gujaf-86	278	6	the	the	DET
gujaf-86	278	7	t	t	NOUN
gujaf-86	278	8	-	-	PUNCT
gujaf-86	278	9	statistic	statistic	NOUN
gujaf-86	278	10	and	and	CCONJ
gujaf-86	278	11	p	p	NOUN
gujaf-86	278	12	-	-	PUNCT
gujaf-86	278	13	value	value	NOUN
gujaf-86	278	14	stands	stand	VERB
gujaf-86	278	15	at	at	ADP
gujaf-86	278	16	5.069	5.069	NUM
gujaf-86	278	17	and	and	CCONJ
gujaf-86	278	18	level	level	NOUN
gujaf-86	278	19	of	of	ADP
gujaf-86	278	20	significant	significant	ADJ
gujaf-86	278	21	is	be	AUX
gujaf-86	278	22	.000	.000	NUM
gujaf-86	278	23	and	and	CCONJ
gujaf-86	278	24	is	be	AUX
gujaf-86	278	25	highly	highly	ADV
gujaf-86	278	26	significant	significant	ADJ
gujaf-86	278	27	at	at	ADP
gujaf-86	278	28	5	5	NUM
gujaf-86	278	29	%	%	NOUN
gujaf-86	278	30	significant	significant	ADJ
gujaf-86	278	31	level	level	NOUN
gujaf-86	278	32	.	.	PUNCT
gujaf-86	279	1	therefore	therefore	ADV
gujaf-86	279	2	,	,	PUNCT
gujaf-86	279	3	the	the	DET
gujaf-86	279	4	null	null	ADJ
gujaf-86	279	5	hypothesis	hypothesis	NOUN
gujaf-86	279	6	which	which	PRON
gujaf-86	279	7	states	state	VERB
gujaf-86	279	8	that	that	SCONJ
gujaf-86	279	9	information	information	NOUN
gujaf-86	279	10	and	and	CCONJ
gujaf-86	279	11	communication	communication	NOUN
gujaf-86	279	12	system	system	NOUN
gujaf-86	279	13	has	have	VERB
gujaf-86	279	14	no	no	DET
gujaf-86	279	15	significant	significant	ADJ
gujaf-86	279	16	effect	effect	NOUN
gujaf-86	279	17	on	on	ADP
gujaf-86	279	18	fraud	fraud	NOUN
gujaf-86	279	19	prevention	prevention	NOUN
gujaf-86	279	20	among	among	ADP
gujaf-86	279	21	deposit	deposit	NOUN
gujaf-86	279	22	money	money	NOUN
gujaf-86	279	23	banks	bank	NOUN
gujaf-86	279	24	in	in	ADP
gujaf-86	279	25	nigeria	nigeria	PROPN
gujaf-86	279	26	,	,	PUNCT
gujaf-86	279	27	can	can	AUX
gujaf-86	279	28	therefore	therefore	ADV
gujaf-86	279	29	be	be	AUX
gujaf-86	279	30	rejected	reject	VERB
gujaf-86	279	31	.	.	PUNCT
gujaf-86	280	1	this	this	DET
gujaf-86	280	2	result	result	NOUN
gujaf-86	280	3	conforms	conform	VERB
gujaf-86	280	4	to	to	ADP
gujaf-86	280	5	mensah	mensah	PROPN
gujaf-86	280	6	(	(	PUNCT
gujaf-86	280	7	2011	2011	NUM
gujaf-86	280	8	)	)	PUNCT
gujaf-86	280	9	who	who	PRON
gujaf-86	280	10	found	find	VERB
gujaf-86	280	11	out	out	ADP
gujaf-86	280	12	that	that	SCONJ
gujaf-86	280	13	information	information	NOUN
gujaf-86	280	14	communication	communication	NOUN
gujaf-86	280	15	system	system	NOUN
gujaf-86	280	16	is	be	AUX
gujaf-86	280	17	an	an	DET
gujaf-86	280	18	effective	effective	ADJ
gujaf-86	280	19	tool	tool	NOUN
gujaf-86	280	20	in	in	ADP
gujaf-86	280	21	enhancing	enhance	VERB
gujaf-86	280	22	fraud	fraud	NOUN
gujaf-86	280	23	prevention	prevention	NOUN
gujaf-86	280	24	.	.	PUNCT
gujaf-86	281	1	however	however	ADV
gujaf-86	281	2	,	,	PUNCT
gujaf-86	281	3	the	the	DET
gujaf-86	281	4	result	result	NOUN
gujaf-86	281	5	did	do	AUX
gujaf-86	281	6	not	not	PART
gujaf-86	281	7	conform	conform	VERB
gujaf-86	281	8	to	to	ADP
gujaf-86	281	9	channar	channar	VERB
gujaf-86	281	10	,	,	PUNCT
gujaf-86	281	11	et	et	PROPN
gujaf-86	281	12	al	al	PROPN
gujaf-86	281	13	(	(	PUNCT
gujaf-86	281	14	2015	2015	NUM
gujaf-86	281	15	)	)	PUNCT
gujaf-86	281	16	the	the	DET
gujaf-86	281	17	coefficient	coefficient	NOUN
gujaf-86	281	18	of	of	ADP
gujaf-86	281	19	monitoring	monitoring	NOUN
gujaf-86	281	20	is	be	AUX
gujaf-86	281	21	0.851	0.851	NUM
gujaf-86	281	22	;	;	PUNCT
gujaf-86	281	23	this	this	PRON
gujaf-86	281	24	implies	imply	VERB
gujaf-86	281	25	that	that	SCONJ
gujaf-86	281	26	monitoring	monitoring	NOUN
gujaf-86	281	27	has	have	VERB
gujaf-86	281	28	a	a	DET
gujaf-86	281	29	positive	positive	ADJ
gujaf-86	281	30	effect	effect	NOUN
gujaf-86	281	31	on	on	ADP
gujaf-86	281	32	fraud	fraud	NOUN
gujaf-86	281	33	prevention	prevention	NOUN
gujaf-86	281	34	.	.	PUNCT
gujaf-86	282	1	thus	thus	ADV
gujaf-86	282	2	,	,	PUNCT
gujaf-86	282	3	a	a	DET
gujaf-86	282	4	percentage	percentage	NOUN
gujaf-86	282	5	increase	increase	NOUN
gujaf-86	282	6	in	in	ADP
gujaf-86	282	7	mo	mo	PROPN
gujaf-86	282	8	will	will	AUX
gujaf-86	282	9	lead	lead	VERB
gujaf-86	282	10	to	to	ADP
gujaf-86	282	11	approximately	approximately	ADV
gujaf-86	282	12	85	85	NUM
gujaf-86	282	13	%	%	NOUN
gujaf-86	282	14	increase	increase	NOUN
gujaf-86	282	15	in	in	ADP
gujaf-86	282	16	fraud	fraud	NOUN
gujaf-86	282	17	prevention	prevention	NOUN
gujaf-86	282	18	.	.	PUNCT
gujaf-86	283	1	moreover	moreover	ADV
gujaf-86	283	2	,	,	PUNCT
gujaf-86	283	3	the	the	DET
gujaf-86	283	4	result	result	NOUN
gujaf-86	283	5	from	from	ADP
gujaf-86	283	6	the	the	DET
gujaf-86	283	7	t	t	NOUN
gujaf-86	283	8	-	-	PUNCT
gujaf-86	283	9	statistic	statistic	NOUN
gujaf-86	283	10	and	and	CCONJ
gujaf-86	283	11	p	p	NOUN
gujaf-86	283	12	-	-	PUNCT
gujaf-86	283	13	value	value	NOUN
gujaf-86	283	14	stands	stand	VERB
gujaf-86	283	15	at	at	ADP
gujaf-86	283	16	6.344	6.344	NUM
gujaf-86	283	17	and	and	CCONJ
gujaf-86	283	18	significant	significant	ADJ
gujaf-86	283	19	level	level	NOUN
gujaf-86	283	20	is	be	AUX
gujaf-86	283	21	.000	.000	NUM
gujaf-86	283	22	and	and	CCONJ
gujaf-86	283	23	is	be	AUX
gujaf-86	283	24	significant	significant	ADJ
gujaf-86	283	25	at	at	ADP
gujaf-86	283	26	5	5	NUM
gujaf-86	283	27	%	%	NOUN
gujaf-86	283	28	significant	significant	ADJ
gujaf-86	283	29	level	level	NOUN
gujaf-86	283	30	.	.	PUNCT
gujaf-86	284	1	therefore	therefore	ADV
gujaf-86	284	2	,	,	PUNCT
gujaf-86	284	3	the	the	DET
gujaf-86	284	4	null	null	ADJ
gujaf-86	284	5	hypothesis	hypothesis	NOUN
gujaf-86	284	6	which	which	PRON
gujaf-86	284	7	states	state	VERB
gujaf-86	284	8	that	that	SCONJ
gujaf-86	284	9	“	"	PUNCT
gujaf-86	284	10	monitoring	monitoring	NOUN
gujaf-86	284	11	has	have	VERB
gujaf-86	284	12	no	no	DET
gujaf-86	284	13	significant	significant	ADJ
gujaf-86	284	14	effect	effect	NOUN
gujaf-86	284	15	on	on	ADP
gujaf-86	284	16	fraud	fraud	NOUN
gujaf-86	284	17	prevention	prevention	NOUN
gujaf-86	284	18	among	among	ADP
gujaf-86	284	19	deposit	deposit	NOUN
gujaf-86	284	20	money	money	NOUN
gujaf-86	284	21	banks	bank	NOUN
gujaf-86	284	22	in	in	ADP
gujaf-86	284	23	nigeria	nigeria	PROPN
gujaf-86	284	24	can	can	AUX
gujaf-86	284	25	be	be	AUX
gujaf-86	284	26	rejected	reject	VERB
gujaf-86	284	27	.	.	PUNCT
gujaf-86	285	1	this	this	DET
gujaf-86	285	2	result	result	NOUN
gujaf-86	285	3	conforms	conform	VERB
gujaf-86	285	4	to	to	PART
gujaf-86	285	5	ayagre	ayagre	VERB
gujaf-86	285	6	et	et	PRON
gujaf-86	285	7	al	al	PROPN
gujaf-86	285	8	(	(	PUNCT
gujaf-86	285	9	2014	2014	NUM
gujaf-86	285	10	)	)	PUNCT
gujaf-86	285	11	who	who	PRON
gujaf-86	285	12	also	also	ADV
gujaf-86	285	13	found	find	VERB
gujaf-86	285	14	a	a	DET
gujaf-86	285	15	significant	significant	ADJ
gujaf-86	285	16	positive	positive	ADJ
gujaf-86	285	17	relationship	relationship	NOUN
gujaf-86	285	18	between	between	ADP
gujaf-86	285	19	monitoring	monitoring	NOUN
gujaf-86	285	20	and	and	CCONJ
gujaf-86	285	21	fraud	fraud	NOUN
gujaf-86	285	22	prevention	prevention	NOUN
gujaf-86	285	23	.	.	PUNCT
gujaf-86	286	1	16	16	NUM
gujaf-86	287	1	the	the	DET
gujaf-86	287	2	intercept	intercept	NOUN
gujaf-86	287	3	of	of	ADP
gujaf-86	287	4	the	the	DET
gujaf-86	287	5	model	model	NOUN
gujaf-86	287	6	(	(	PUNCT
gujaf-86	287	7	c	c	NOUN
gujaf-86	287	8	)	)	PUNCT
gujaf-86	287	9	also	also	ADV
gujaf-86	287	10	known	know	VERB
gujaf-86	287	11	as	as	ADP
gujaf-86	287	12	the	the	DET
gujaf-86	287	13	autonomous	autonomous	ADJ
gujaf-86	287	14	is	be	AUX
gujaf-86	287	15	the	the	DET
gujaf-86	287	16	expected	expect	VERB
gujaf-86	287	17	value	value	NOUN
gujaf-86	287	18	of	of	ADP
gujaf-86	287	19	the	the	DET
gujaf-86	287	20	dependent	dependent	ADJ
gujaf-86	287	21	variable	variable	NOUN
gujaf-86	287	22	(	(	PUNCT
gujaf-86	287	23	fraud	fraud	NOUN
gujaf-86	287	24	prevention	prevention	NOUN
gujaf-86	287	25	)	)	PUNCT
gujaf-86	287	26	when	when	SCONJ
gujaf-86	287	27	independent	independent	ADJ
gujaf-86	287	28	variables	variable	NOUN
gujaf-86	287	29	,	,	PUNCT
gujaf-86	287	30	control	control	NOUN
gujaf-86	287	31	activities	activity	NOUN
gujaf-86	287	32	(	(	PUNCT
gujaf-86	287	33	ca	ca	NOUN
gujaf-86	287	34	)	)	PUNCT
gujaf-86	287	35	,	,	PUNCT
gujaf-86	287	36	control	control	NOUN
gujaf-86	287	37	environment	environment	NOUN
gujaf-86	287	38	(	(	PUNCT
gujaf-86	287	39	ce	ce	PROPN
gujaf-86	287	40	)	)	PUNCT
gujaf-86	287	41	,	,	PUNCT
gujaf-86	287	42	information	information	NOUN
gujaf-86	287	43	and	and	CCONJ
gujaf-86	287	44	communication	communication	NOUN
gujaf-86	287	45	(	(	PUNCT
gujaf-86	287	46	ic	ic	NUM
gujaf-86	287	47	)	)	PUNCT
gujaf-86	287	48	,	,	PUNCT
gujaf-86	287	49	risk	risk	NOUN
gujaf-86	287	50	assessment	assessment	NOUN
gujaf-86	287	51	(	(	PUNCT
gujaf-86	287	52	ra	ra	NOUN
gujaf-86	287	53	)	)	PUNCT
gujaf-86	287	54	and	and	CCONJ
gujaf-86	287	55	monitoring	monitoring	NOUN
gujaf-86	287	56	(	(	PUNCT
gujaf-86	287	57	mo	mo	NOUN
gujaf-86	287	58	)	)	PUNCT
gujaf-86	287	59	equal	equal	ADJ
gujaf-86	287	60	zero	zero	NUM
gujaf-86	287	61	.	.	PUNCT
gujaf-86	288	1	this	this	DET
gujaf-86	288	2	value	value	NOUN
gujaf-86	288	3	is	be	AUX
gujaf-86	288	4	0.851	0.851	NUM
gujaf-86	288	5	and	and	CCONJ
gujaf-86	288	6	has	have	VERB
gujaf-86	288	7	a	a	DET
gujaf-86	288	8	significant	significant	ADJ
gujaf-86	288	9	p	p	NOUN
gujaf-86	288	10	-	-	PUNCT
gujaf-86	288	11	value	value	NOUN
gujaf-86	288	12	of	of	ADP
gujaf-86	288	13	0.000	0.000	NUM
gujaf-86	288	14	.	.	PUNCT
gujaf-86	289	1	this	this	PRON
gujaf-86	289	2	implies	imply	VERB
gujaf-86	289	3	that	that	SCONJ
gujaf-86	289	4	fraud	fraud	NOUN
gujaf-86	289	5	prevention	prevention	NOUN
gujaf-86	289	6	will	will	AUX
gujaf-86	289	7	increase	increase	VERB
gujaf-86	289	8	by	by	ADP
gujaf-86	289	9	approximately	approximately	ADV
gujaf-86	289	10	85	85	NUM
gujaf-86	289	11	%	%	NOUN
gujaf-86	289	12	when	when	SCONJ
gujaf-86	289	13	all	all	DET
gujaf-86	289	14	independent	independent	ADJ
gujaf-86	289	15	variables	variable	NOUN
gujaf-86	289	16	in	in	ADP
gujaf-86	289	17	the	the	DET
gujaf-86	289	18	study	study	NOUN
gujaf-86	289	19	equal	equal	ADJ
gujaf-86	289	20	zero	zero	NUM
gujaf-86	289	21	.	.	PUNCT
gujaf-86	289	22	table	table	NOUN
gujaf-86	289	23	5	5	NUM
gujaf-86	289	24	:	:	PUNCT
gujaf-86	289	25	anova	anova	PROPN
gujaf-86	289	26	model	model	PROPN
gujaf-86	289	27	sum	sum	NOUN
gujaf-86	289	28	of	of	ADP
gujaf-86	289	29	squares	square	NOUN
gujaf-86	289	30	df	df	PROPN
gujaf-86	289	31	mean	mean	PROPN
gujaf-86	289	32	square	square	PROPN
gujaf-86	289	33	f	f	PROPN
gujaf-86	289	34	sig	sig	PROPN
gujaf-86	289	35	.	.	PUNCT
gujaf-86	290	1	regression	regression	VERB
gujaf-86	290	2	161.567	161.567	NUM
gujaf-86	290	3	5	5	NUM
gujaf-86	290	4	32.313	32.313	NUM
gujaf-86	290	5	22.072	22.072	NUM
gujaf-86	290	6	.000	.000	NUM
gujaf-86	290	7	b	b	NOUN
gujaf-86	290	8	residual	residual	ADJ
gujaf-86	290	9	196.176	196.176	NUM
gujaf-86	290	10	134	134	NUM
gujaf-86	290	11	1.464	1.464	NUM
gujaf-86	290	12	total	total	ADJ
gujaf-86	290	13	357.743	357.743	NUM
gujaf-86	290	14	139	139	NUM
gujaf-86	290	15	source	source	NOUN
gujaf-86	290	16	:	:	PUNCT
gujaf-86	290	17	spss	spss	PROPN
gujaf-86	290	18	output	output	NOUN
gujaf-86	290	19	,	,	PUNCT
gujaf-86	290	20	2021	2021	NUM
gujaf-86	290	21	table	table	NOUN
gujaf-86	290	22	5	5	NUM
gujaf-86	290	23	,	,	PUNCT
gujaf-86	290	24	present	present	ADJ
gujaf-86	290	25	the	the	DET
gujaf-86	290	26	anova	anova	PROPN
gujaf-86	290	27	table	table	NOUN
gujaf-86	290	28	,	,	PUNCT
gujaf-86	290	29	which	which	PRON
gujaf-86	290	30	report	report	VERB
gujaf-86	290	31	how	how	SCONJ
gujaf-86	290	32	perfectly	perfectly	ADV
gujaf-86	290	33	the	the	DET
gujaf-86	290	34	regression	regression	NOUN
gujaf-86	290	35	equation	equation	NOUN
gujaf-86	290	36	fits	fit	VERB
gujaf-86	290	37	into	into	ADP
gujaf-86	290	38	the	the	DET
gujaf-86	290	39	data	datum	NOUN
gujaf-86	290	40	(	(	PUNCT
gujaf-86	290	41	that	that	PRON
gujaf-86	290	42	is	is	ADV
gujaf-86	290	43	,	,	PUNCT
gujaf-86	290	44	predicting	predict	VERB
gujaf-86	290	45	the	the	DET
gujaf-86	290	46	dependent	dependent	ADJ
gujaf-86	290	47	variable	variable	NOUN
gujaf-86	290	48	)	)	PUNCT
gujaf-86	290	49	.	.	PUNCT
gujaf-86	291	1	from	from	ADP
gujaf-86	291	2	the	the	DET
gujaf-86	291	3	result	result	NOUN
gujaf-86	291	4	obtained	obtain	VERB
gujaf-86	291	5	from	from	ADP
gujaf-86	291	6	the	the	DET
gujaf-86	291	7	f	f	PROPN
gujaf-86	291	8	statistic	statistic	NOUN
gujaf-86	291	9	and	and	CCONJ
gujaf-86	291	10	sig	sig	NOUN
gujaf-86	291	11	.	.	PUNCT
gujaf-86	291	12	which	which	PRON
gujaf-86	291	13	stand	stand	VERB
gujaf-86	291	14	at	at	ADP
gujaf-86	291	15	496.131	496.131	NUM
gujaf-86	291	16	and	and	CCONJ
gujaf-86	291	17	0.00	0.00	NUM
gujaf-86	291	18	respectively	respectively	ADV
gujaf-86	291	19	,	,	PUNCT
gujaf-86	291	20	indicate	indicate	VERB
gujaf-86	291	21	that	that	SCONJ
gujaf-86	291	22	the	the	DET
gujaf-86	291	23	explanatory	explanatory	ADJ
gujaf-86	291	24	variables	variable	NOUN
gujaf-86	291	25	i.e.	i.e.	X
gujaf-86	291	26	control	control	NOUN
gujaf-86	291	27	activities	activity	NOUN
gujaf-86	291	28	(	(	PUNCT
gujaf-86	291	29	ca	ca	NOUN
gujaf-86	291	30	)	)	PUNCT
gujaf-86	291	31	,	,	PUNCT
gujaf-86	291	32	control	control	NOUN
gujaf-86	291	33	environment	environment	NOUN
gujaf-86	291	34	(	(	PUNCT
gujaf-86	291	35	ce	ce	PROPN
gujaf-86	291	36	)	)	PUNCT
gujaf-86	291	37	,	,	PUNCT
gujaf-86	291	38	information	information	NOUN
gujaf-86	291	39	and	and	CCONJ
gujaf-86	291	40	communication	communication	NOUN
gujaf-86	291	41	(	(	PUNCT
gujaf-86	291	42	ic	ic	NUM
gujaf-86	291	43	)	)	PUNCT
gujaf-86	291	44	,	,	PUNCT
gujaf-86	291	45	risk	risk	NOUN
gujaf-86	291	46	assessment	assessment	NOUN
gujaf-86	291	47	(	(	PUNCT
gujaf-86	291	48	ra	ra	NOUN
gujaf-86	291	49	)	)	PUNCT
gujaf-86	291	50	and	and	CCONJ
gujaf-86	291	51	monitoring	monitoring	NOUN
gujaf-86	291	52	(	(	PUNCT
gujaf-86	291	53	mo	mo	NOUN
gujaf-86	291	54	)	)	PUNCT
gujaf-86	291	55	simultaneously	simultaneously	ADV
gujaf-86	291	56	influence	influence	VERB
gujaf-86	291	57	the	the	DET
gujaf-86	291	58	result	result	NOUN
gujaf-86	291	59	of	of	ADP
gujaf-86	291	60	the	the	DET
gujaf-86	291	61	dependent	dependent	ADJ
gujaf-86	291	62	variable	variable	ADJ
gujaf-86	291	63	i.e.	i.e.	X
gujaf-86	291	64	fraud	fraud	NOUN
gujaf-86	291	65	prevention	prevention	NOUN
gujaf-86	291	66	(	(	PUNCT
gujaf-86	291	67	fp	fp	X
gujaf-86	291	68	)	)	PUNCT
gujaf-86	291	69	since	since	SCONJ
gujaf-86	291	70	the	the	DET
gujaf-86	291	71	p	p	NOUN
gujaf-86	291	72	value	value	NOUN
gujaf-86	291	73	is	be	AUX
gujaf-86	291	74	less	less	ADJ
gujaf-86	291	75	than	than	ADP
gujaf-86	291	76	0.05	0.05	NUM
gujaf-86	291	77	,	,	PUNCT
gujaf-86	291	78	therefore	therefore	ADV
gujaf-86	291	79	it	it	PRON
gujaf-86	291	80	can	can	AUX
gujaf-86	291	81	be	be	AUX
gujaf-86	291	82	concluded	conclude	VERB
gujaf-86	291	83	that	that	SCONJ
gujaf-86	291	84	the	the	DET
gujaf-86	291	85	model	model	NOUN
gujaf-86	291	86	predicts	predict	VERB
gujaf-86	291	87	the	the	DET
gujaf-86	291	88	dependent	dependent	ADJ
gujaf-86	291	89	variable	variable	NOUN
gujaf-86	291	90	significantly	significantly	ADV
gujaf-86	291	91	well	well	ADV
gujaf-86	291	92	.	.	PUNCT
gujaf-86	292	1	5	5	X
gujaf-86	292	2	.	.	X
gujaf-86	292	3	conclusion	conclusion	NOUN
gujaf-86	292	4	and	and	CCONJ
gujaf-86	292	5	recommendations	recommendation	NOUN
gujaf-86	292	6	the	the	DET
gujaf-86	292	7	study	study	NOUN
gujaf-86	292	8	has	have	AUX
gujaf-86	292	9	shown	show	VERB
gujaf-86	292	10	that	that	SCONJ
gujaf-86	292	11	internal	internal	ADJ
gujaf-86	292	12	control	control	NOUN
gujaf-86	292	13	system	system	NOUN
gujaf-86	292	14	as	as	ADP
gujaf-86	292	15	an	an	DET
gujaf-86	292	16	effective	effective	ADJ
gujaf-86	292	17	tool	tool	NOUN
gujaf-86	292	18	for	for	ADP
gujaf-86	292	19	fraud	fraud	NOUN
gujaf-86	292	20	prevention	prevention	NOUN
gujaf-86	292	21	in	in	ADP
gujaf-86	292	22	deposit	deposit	NOUN
gujaf-86	292	23	money	money	NOUN
gujaf-86	292	24	banks	bank	NOUN
gujaf-86	292	25	in	in	ADP
gujaf-86	292	26	nigeria	nigeria	PROPN
gujaf-86	292	27	.	.	PUNCT
gujaf-86	293	1	from	from	ADP
gujaf-86	293	2	the	the	DET
gujaf-86	293	3	summary	summary	NOUN
gujaf-86	293	4	of	of	ADP
gujaf-86	293	5	the	the	DET
gujaf-86	293	6	findings	finding	NOUN
gujaf-86	293	7	,	,	PUNCT
gujaf-86	293	8	the	the	DET
gujaf-86	293	9	study	study	NOUN
gujaf-86	293	10	concludes	conclude	VERB
gujaf-86	293	11	as	as	SCONJ
gujaf-86	293	12	follows	follow	VERB
gujaf-86	293	13	:	:	PUNCT
gujaf-86	293	14	banking	banking	NOUN
gujaf-86	293	15	institutions	institution	NOUN
gujaf-86	293	16	have	have	VERB
gujaf-86	293	17	a	a	DET
gujaf-86	293	18	strong	strong	ADJ
gujaf-86	293	19	internal	internal	ADJ
gujaf-86	293	20	control	control	NOUN
gujaf-86	293	21	system	system	NOUN
gujaf-86	293	22	put	put	VERB
gujaf-86	293	23	in	in	ADP
gujaf-86	293	24	place	place	NOUN
gujaf-86	293	25	to	to	PART
gujaf-86	293	26	oversee	oversee	VERB
gujaf-86	293	27	its	its	PRON
gujaf-86	293	28	control	control	NOUN
gujaf-86	293	29	environment	environment	NOUN
gujaf-86	293	30	,	,	PUNCT
gujaf-86	293	31	risk	risk	NOUN
gujaf-86	293	32	assessment	assessment	NOUN
gujaf-86	293	33	,	,	PUNCT
gujaf-86	293	34	monitoring	monitoring	NOUN
gujaf-86	293	35	,	,	PUNCT
gujaf-86	293	36	information	information	NOUN
gujaf-86	293	37	and	and	CCONJ
gujaf-86	293	38	communication	communication	NOUN
gujaf-86	293	39	on	on	ADP
gujaf-86	293	40	fraud	fraud	NOUN
gujaf-86	293	41	prevention	prevention	NOUN
gujaf-86	293	42	and	and	CCONJ
gujaf-86	293	43	control	control	NOUN
gujaf-86	293	44	activities	activity	NOUN
gujaf-86	293	45	.	.	PUNCT
gujaf-86	294	1	the	the	DET
gujaf-86	294	2	study	study	NOUN
gujaf-86	294	3	therefore	therefore	ADV
gujaf-86	294	4	concludes	conclude	VERB
gujaf-86	294	5	that	that	SCONJ
gujaf-86	294	6	internal	internal	ADJ
gujaf-86	294	7	control	control	NOUN
gujaf-86	294	8	system	system	NOUN
gujaf-86	294	9	effectiveness	effectiveness	NOUN
gujaf-86	294	10	prevents	prevent	VERB
gujaf-86	294	11	fraud	fraud	NOUN
gujaf-86	294	12	occurrences	occurrence	NOUN
gujaf-86	294	13	in	in	ADP
gujaf-86	294	14	the	the	DET
gujaf-86	294	15	deposit	deposit	NOUN
gujaf-86	294	16	money	money	NOUN
gujaf-86	294	17	banks	bank	NOUN
gujaf-86	294	18	in	in	ADP
gujaf-86	294	19	nigeria	nigeria	PROPN
gujaf-86	294	20	.	.	PUNCT
gujaf-86	295	1	based	base	VERB
gujaf-86	295	2	on	on	ADP
gujaf-86	295	3	the	the	DET
gujaf-86	295	4	study	study	NOUN
gujaf-86	295	5	findings	finding	NOUN
gujaf-86	295	6	and	and	CCONJ
gujaf-86	295	7	conclusion	conclusion	VERB
gujaf-86	295	8	the	the	DET
gujaf-86	295	9	following	follow	VERB
gujaf-86	295	10	recommendations	recommendation	NOUN
gujaf-86	295	11	are	be	AUX
gujaf-86	295	12	advanced	advanced	ADJ
gujaf-86	295	13	:	:	PUNCT
gujaf-86	295	14	i.	i.	NOUN
gujaf-86	295	15	management	management	PROPN
gujaf-86	295	16	of	of	ADP
gujaf-86	295	17	dmbs	dmb	NOUN
gujaf-86	295	18	should	should	AUX
gujaf-86	295	19	continually	continually	ADV
gujaf-86	295	20	imbibe	imbibe	VERB
gujaf-86	295	21	the	the	DET
gujaf-86	295	22	attitude	attitude	NOUN
gujaf-86	295	23	of	of	ADP
gujaf-86	295	24	designing	design	VERB
gujaf-86	295	25	and	and	CCONJ
gujaf-86	295	26	maintaining	maintain	VERB
gujaf-86	295	27	sound	sound	NOUN
gujaf-86	295	28	control	control	NOUN
gujaf-86	295	29	environment	environment	NOUN
gujaf-86	295	30	as	as	ADP
gujaf-86	295	31	the	the	DET
gujaf-86	295	32	success	success	NOUN
gujaf-86	295	33	of	of	ADP
gujaf-86	295	34	their	their	PRON
gujaf-86	295	35	business	business	NOUN
gujaf-86	295	36	depends	depend	VERB
gujaf-86	295	37	to	to	ADP
gujaf-86	295	38	a	a	DET
gujaf-86	295	39	significant	significant	ADJ
gujaf-86	295	40	extent	extent	NOUN
gujaf-86	295	41	on	on	ADP
gujaf-86	295	42	the	the	DET
gujaf-86	295	43	strength	strength	NOUN
gujaf-86	295	44	of	of	ADP
gujaf-86	295	45	the	the	DET
gujaf-86	295	46	control	control	PROPN
gujaf-86	295	47	environment	environment	PROPN
gujaf-86	295	48	.	.	PUNCT
gujaf-86	296	1	ii	ii	PROPN
gujaf-86	296	2	.	.	PUNCT
gujaf-86	297	1	the	the	DET
gujaf-86	297	2	banking	banking	NOUN
gujaf-86	297	3	organisations	organisation	NOUN
gujaf-86	297	4	should	should	AUX
gujaf-86	297	5	ensure	ensure	VERB
gujaf-86	297	6	that	that	SCONJ
gujaf-86	297	7	it	it	PRON
gujaf-86	297	8	carries	carry	VERB
gujaf-86	297	9	out	out	ADP
gujaf-86	297	10	a	a	DET
gujaf-86	297	11	regular	regular	ADJ
gujaf-86	297	12	risk	risk	NOUN
gujaf-86	297	13	assessment	assessment	NOUN
gujaf-86	297	14	in	in	ADP
gujaf-86	297	15	order	order	NOUN
gujaf-86	297	16	to	to	PART
gujaf-86	297	17	prevent	prevent	VERB
gujaf-86	297	18	all	all	DET
gujaf-86	297	19	irregularity	irregularity	NOUN
gujaf-86	297	20	of	of	ADP
gujaf-86	297	21	fraud	fraud	NOUN
gujaf-86	297	22	occurrences	occurrence	NOUN
gujaf-86	297	23	.	.	PUNCT
gujaf-86	298	1	the	the	DET
gujaf-86	298	2	banks	bank	NOUN
gujaf-86	298	3	should	should	AUX
gujaf-86	298	4	always	always	ADV
gujaf-86	298	5	be	be	AUX
gujaf-86	298	6	at	at	ADP
gujaf-86	298	7	alert	alert	NOUN
gujaf-86	298	8	to	to	ADP
gujaf-86	298	9	all	all	DET
gujaf-86	298	10	possible	possible	ADJ
gujaf-86	298	11	circumstances	circumstance	NOUN
gujaf-86	298	12	(	(	PUNCT
gujaf-86	298	13	business	business	NOUN
gujaf-86	298	14	risks	risk	NOUN
gujaf-86	298	15	)	)	PUNCT
gujaf-86	298	16	that	that	PRON
gujaf-86	298	17	may	may	AUX
gujaf-86	298	18	threaten	threaten	VERB
gujaf-86	298	19	the	the	DET
gujaf-86	298	20	banks	bank	NOUN
gujaf-86	298	21	’	'	PUNCT
gujaf-86	298	22	ability	ability	NOUN
gujaf-86	298	23	in	in	ADP
gujaf-86	298	24	achieving	achieve	VERB
gujaf-86	298	25	its	its	PRON
gujaf-86	298	26	set	set	ADJ
gujaf-86	298	27	objectives	objective	NOUN
gujaf-86	298	28	.	.	PUNCT
gujaf-86	299	1	the	the	DET
gujaf-86	299	2	management	management	NOUN
gujaf-86	299	3	of	of	ADP
gujaf-86	299	4	the	the	DET
gujaf-86	299	5	banks	bank	NOUN
gujaf-86	299	6	should	should	AUX
gujaf-86	299	7	ensure	ensure	VERB
gujaf-86	299	8	it	it	PRON
gujaf-86	299	9	receives	receive	VERB
gujaf-86	299	10	timely	timely	ADJ
gujaf-86	299	11	,	,	PUNCT
gujaf-86	299	12	relevant	relevant	ADJ
gujaf-86	299	13	,	,	PUNCT
gujaf-86	299	14	and	and	CCONJ
gujaf-86	299	15	reliable	reliable	ADJ
gujaf-86	299	16	information	information	NOUN
gujaf-86	299	17	and	and	CCONJ
gujaf-86	299	18	communication	communication	NOUN
gujaf-86	299	19	for	for	ADP
gujaf-86	299	20	effective	effective	ADJ
gujaf-86	299	21	decision	decision	NOUN
gujaf-86	299	22	-	-	PUNCT
gujaf-86	299	23	making	making	NOUN
gujaf-86	299	24	and	and	CCONJ
gujaf-86	299	25	that	that	SCONJ
gujaf-86	299	26	all	all	DET
gujaf-86	299	27	relevant	relevant	ADJ
gujaf-86	299	28	information	information	NOUN
gujaf-86	299	29	is	be	AUX
gujaf-86	299	30	communicated	communicate	VERB
gujaf-86	299	31	to	to	PART
gujaf-86	299	32	staff	staff	VERB
gujaf-86	299	33	,	,	PUNCT
gujaf-86	299	34	all	all	DET
gujaf-86	299	35	channels	channel	NOUN
gujaf-86	299	36	of	of	ADP
gujaf-86	299	37	communication	communication	NOUN
gujaf-86	299	38	are	be	AUX
gujaf-86	299	39	utilized	utilize	VERB
gujaf-86	299	40	by	by	ADP
gujaf-86	299	41	company	company	NOUN
gujaf-86	299	42	staff	staff	NOUN
gujaf-86	299	43	,	,	PUNCT
gujaf-86	299	44	and	and	CCONJ
gujaf-86	299	45	that	that	SCONJ
gujaf-86	299	46	there	there	PRON
gujaf-86	299	47	is	be	VERB
gujaf-86	299	48	quick	quick	ADJ
gujaf-86	299	49	and	and	CCONJ
gujaf-86	299	50	free	free	ADJ
gujaf-86	299	51	flow	flow	NOUN
gujaf-86	299	52	of	of	ADP
gujaf-86	299	53	information	information	NOUN
gujaf-86	299	54	in	in	ADP
gujaf-86	299	55	time	time	NOUN
gujaf-86	299	56	.	.	PUNCT
gujaf-86	300	1	this	this	PRON
gujaf-86	300	2	will	will	AUX
gujaf-86	300	3	enable	enable	VERB
gujaf-86	300	4	them	they	PRON
gujaf-86	300	5	communicate	communicate	VERB
gujaf-86	300	6	decisions	decision	NOUN
gujaf-86	300	7	made	make	VERB
gujaf-86	300	8	to	to	ADP
gujaf-86	300	9	the	the	DET
gujaf-86	300	10	junior	junior	ADJ
gujaf-86	300	11	employees	employee	NOUN
gujaf-86	300	12	on	on	ADP
gujaf-86	300	13	time	time	NOUN
gujaf-86	300	14	.	.	PUNCT
gujaf-86	301	1	iii	iii	X
gujaf-86	301	2	.	.	PUNCT
gujaf-86	302	1	the	the	DET
gujaf-86	302	2	activities	activity	NOUN
gujaf-86	302	3	of	of	ADP
gujaf-86	302	4	all	all	DET
gujaf-86	302	5	bank	bank	NOUN
gujaf-86	302	6	staff	staff	NOUN
gujaf-86	302	7	should	should	AUX
gujaf-86	302	8	be	be	AUX
gujaf-86	302	9	regulated	regulate	VERB
gujaf-86	302	10	at	at	ADP
gujaf-86	302	11	all	all	DET
gujaf-86	302	12	levels	level	NOUN
gujaf-86	302	13	.	.	PUNCT
gujaf-86	303	1	this	this	PRON
gujaf-86	303	2	would	would	AUX
gujaf-86	303	3	help	help	VERB
gujaf-86	303	4	the	the	DET
gujaf-86	303	5	banks	bank	NOUN
gujaf-86	303	6	in	in	ADP
gujaf-86	303	7	ensuring	ensure	VERB
gujaf-86	303	8	that	that	SCONJ
gujaf-86	303	9	all	all	DET
gujaf-86	303	10	staff	staff	NOUN
gujaf-86	303	11	are	be	AUX
gujaf-86	303	12	accountable	accountable	ADJ
gujaf-86	303	13	in	in	ADP
gujaf-86	303	14	their	their	PRON
gujaf-86	303	15	various	various	ADJ
gujaf-86	303	16	departments	department	NOUN
gujaf-86	303	17	.	.	PUNCT
gujaf-86	304	1	17	17	NUM
gujaf-86	304	2	iv	iv	NOUN
gujaf-86	304	3	.	.	PUNCT
gujaf-86	305	1	the	the	DET
gujaf-86	305	2	banking	banking	NOUN
gujaf-86	305	3	sectors	sector	NOUN
gujaf-86	305	4	should	should	AUX
gujaf-86	305	5	carryout	carryout	VERB
gujaf-86	305	6	regular	regular	ADJ
gujaf-86	305	7	reviews	review	NOUN
gujaf-86	305	8	of	of	ADP
gujaf-86	305	9	their	their	PRON
gujaf-86	305	10	monitoring	monitoring	NOUN
gujaf-86	305	11	system	system	NOUN
gujaf-86	305	12	of	of	ADP
gujaf-86	305	13	internal	internal	ADJ
gujaf-86	305	14	control	control	NOUN
gujaf-86	305	15	.	.	PUNCT
gujaf-86	306	1	this	this	PRON
gujaf-86	306	2	can	can	AUX
gujaf-86	306	3	be	be	AUX
gujaf-86	306	4	done	do	VERB
gujaf-86	306	5	at	at	ADP
gujaf-86	306	6	least	least	ADJ
gujaf-86	306	7	semi	semi	ADJ
gujaf-86	306	8	-	-	ADJ
gujaf-86	306	9	annually	annually	ADV
gujaf-86	306	10	.	.	PUNCT
gujaf-86	307	1	v.	v.	ADP
gujaf-86	307	2	conducting	conduct	VERB
gujaf-86	307	3	regular	regular	ADJ
gujaf-86	307	4	monitoring	monitoring	NOUN
gujaf-86	307	5	control	control	NOUN
gujaf-86	307	6	system	system	NOUN
gujaf-86	307	7	review	review	NOUN
gujaf-86	307	8	will	will	AUX
gujaf-86	307	9	enable	enable	VERB
gujaf-86	307	10	the	the	DET
gujaf-86	307	11	banks	bank	NOUN
gujaf-86	307	12	to	to	PART
gujaf-86	307	13	determine	determine	VERB
gujaf-86	307	14	if	if	SCONJ
gujaf-86	307	15	the	the	DET
gujaf-86	307	16	control	control	NOUN
gujaf-86	307	17	systems	system	NOUN
gujaf-86	307	18	are	be	AUX
gujaf-86	307	19	working	work	VERB
gujaf-86	307	20	effectively	effectively	ADV
gujaf-86	307	21	and	and	CCONJ
gujaf-86	307	22	efficiently	efficiently	ADV
gujaf-86	307	23	.	.	PUNCT
gujaf-86	308	1	the	the	DET
gujaf-86	308	2	banks	bank	NOUN
gujaf-86	308	3	can	can	AUX
gujaf-86	308	4	learn	learn	VERB
gujaf-86	308	5	from	from	ADP
gujaf-86	308	6	the	the	DET
gujaf-86	308	7	outcome	outcome	NOUN
gujaf-86	308	8	and	and	CCONJ
gujaf-86	308	9	improve	improve	VERB
gujaf-86	308	10	on	on	ADP
gujaf-86	308	11	the	the	DET
gujaf-86	308	12	policies	policy	NOUN
gujaf-86	308	13	.	.	PUNCT
gujaf-86	309	1	references	reference	NOUN
gujaf-86	309	2	aikins	aikin	NOUN
gujaf-86	309	3	,	,	PUNCT
gujaf-86	309	4	s.	s.	PROPN
gujaf-86	309	5	(	(	PUNCT
gujaf-86	309	6	2011	2011	NUM
gujaf-86	309	7	)	)	PUNCT
gujaf-86	309	8	.	.	PUNCT
gujaf-86	310	1	an	an	DET
gujaf-86	310	2	examination	examination	NOUN
gujaf-86	310	3	of	of	ADP
gujaf-86	310	4	role	role	NOUN
gujaf-86	310	5	of	of	ADP
gujaf-86	310	6	government	government	NOUN
gujaf-86	310	7	internal	internal	ADJ
gujaf-86	310	8	audits	audits	NOUN
gujaf-86	310	9	improving	improve	VERB
gujaf-86	310	10	financial	financial	ADJ
gujaf-86	310	11	performance	performance	NOUN
gujaf-86	310	12	.	.	PUNCT
gujaf-86	311	1	public	public	ADJ
gujaf-86	311	2	finance	finance	NOUN
gujaf-86	311	3	and	and	CCONJ
gujaf-86	311	4	management	management	NOUN
gujaf-86	311	5	,	,	PUNCT
gujaf-86	311	6	11(4	11(4	NUM
gujaf-86	311	7	)	)	PUNCT
gujaf-86	311	8	,	,	PUNCT
gujaf-86	311	9	306	306	NUM
gujaf-86	311	10	-	-	SYM
gujaf-86	311	11	337	337	NUM
gujaf-86	311	12	.	.	PUNCT
gujaf-86	311	13	aicpa	aicpa	PROPN
gujaf-86	311	14	.	.	PUNCT
gujaf-86	312	1	(	(	PUNCT
gujaf-86	312	2	2017	2017	NUM
gujaf-86	312	3	)	)	PUNCT
gujaf-86	312	4	.	.	PUNCT
gujaf-86	313	1	management	management	NOUN
gujaf-86	313	2	anti	anti	ADJ
gujaf-86	313	3	-	-	ADJ
gujaf-86	313	4	fraud	fraud	ADJ
gujaf-86	313	5	programs	program	NOUN
gujaf-86	313	6	and	and	CCONJ
gujaf-86	313	7	controls	control	NOUN
gujaf-86	313	8	albert	albert	PROPN
gujaf-86	313	9	,	,	PUNCT
gujaf-86	313	10	o.	o.	PROPN
gujaf-86	313	11	c.	c.	PROPN
gujaf-86	313	12	,	,	PUNCT
gujaf-86	313	13	&	&	CCONJ
gujaf-86	313	14	byaruhanga	byaruhanga	PROPN
gujaf-86	313	15	,	,	PUNCT
gujaf-86	313	16	j.	j.	PROPN
gujaf-86	313	17	(	(	PUNCT
gujaf-86	313	18	2015	2015	NUM
gujaf-86	313	19	)	)	PUNCT
gujaf-86	313	20	.	.	PUNCT
gujaf-86	314	1	internal	internal	ADJ
gujaf-86	314	2	control	control	NOUN
gujaf-86	314	3	effects	effect	NOUN
gujaf-86	314	4	on	on	ADP
gujaf-86	314	5	fraud	fraud	NOUN
gujaf-86	314	6	prevention	prevention	NOUN
gujaf-86	314	7	and	and	CCONJ
gujaf-86	314	8	identification	identification	NOUN
gujaf-86	314	9	in	in	ADP
gujaf-86	314	10	kakamega	kakamega	PROPN
gujaf-86	314	11	county	county	PROPN
gujaf-86	314	12	district	district	NOUN
gujaf-86	314	13	treasuries	treasury	NOUN
gujaf-86	314	14	.	.	PUNCT
gujaf-86	315	1	accounting	accounting	NOUN
gujaf-86	315	2	,	,	PUNCT
gujaf-86	315	3	auditing	auditing	NOUN
gujaf-86	315	4	&	&	CCONJ
gujaf-86	315	5	accountability	accountability	NOUN
gujaf-86	315	6	journal	journal	NOUN
gujaf-86	315	7	,	,	PUNCT
gujaf-86	315	8	22(2	22(2	NUM
gujaf-86	315	9	)	)	PUNCT
gujaf-86	315	10	,	,	PUNCT
gujaf-86	315	11	200220	200220	NUM
gujaf-86	315	12	.	.	PUNCT
gujaf-86	316	1	albrecht	albrecht	PROPN
gujaf-86	316	2	,	,	PUNCT
gujaf-86	316	3	o.	o.	PROPN
gujaf-86	316	4	c.	c.	PROPN
gujaf-86	316	5	,	,	PUNCT
gujaf-86	316	6	&	&	CCONJ
gujaf-86	316	7	zimbelman	zimbelman	PROPN
gujaf-86	316	8	,	,	PUNCT
gujaf-86	316	9	f.	f.	PROPN
gujaf-86	316	10	m.	m.	PROPN
gujaf-86	316	11	(	(	PUNCT
gujaf-86	316	12	2009	2009	NUM
gujaf-86	316	13	)	)	PUNCT
gujaf-86	316	14	.	.	PUNCT
gujaf-86	317	1	fraud	fraud	NOUN
gujaf-86	317	2	examination	examination	NOUN
gujaf-86	317	3	.	.	PUNCT
gujaf-86	318	1	third	third	PROPN
gujaf-86	318	2	edition	edition	PROPN
gujaf-86	318	3	.	.	PUNCT
gujaf-86	319	1	mason	mason	PROPN
gujaf-86	319	2	usa	usa	PROPN
gujaf-86	319	3	:	:	PUNCT
gujaf-86	319	4	southwestern	southwestern	ADJ
gujaf-86	319	5	engage	engage	NOUN
gujaf-86	319	6	learning	learn	VERB
gujaf-86	319	7	.	.	PUNCT
gujaf-86	320	1	albrecht	albrecht	PROPN
gujaf-86	320	2	,	,	PUNCT
gujaf-86	320	3	c.	c.	PROPN
gujaf-86	320	4	,	,	PUNCT
gujaf-86	320	5	turnbull	turnbull	PROPN
gujaf-86	320	6	,	,	PUNCT
gujaf-86	320	7	c.	c.	PROPN
gujaf-86	320	8	,	,	PUNCT
gujaf-86	320	9	zhang	zhang	PROPN
gujaf-86	320	10	,	,	PUNCT
gujaf-86	320	11	y.	y.	PROPN
gujaf-86	320	12	,	,	PUNCT
gujaf-86	320	13	&	&	CCONJ
gujaf-86	320	14	skousen	skousen	NOUN
gujaf-86	320	15	,	,	PUNCT
gujaf-86	320	16	c.	c.	PROPN
gujaf-86	320	17	j.	j.	PROPN
gujaf-86	320	18	(	(	PUNCT
gujaf-86	320	19	2010	2010	NUM
gujaf-86	320	20	)	)	PUNCT
gujaf-86	320	21	.	.	PUNCT
gujaf-86	321	1	the	the	DET
gujaf-86	321	2	relationship	relationship	NOUN
gujaf-86	321	3	between	between	ADP
gujaf-86	321	4	south	south	ADJ
gujaf-86	321	5	korean	korean	ADJ
gujaf-86	321	6	chaebols	chaebols	PROPN
gujaf-86	321	7	and	and	CCONJ
gujaf-86	321	8	fraud	fraud	NOUN
gujaf-86	321	9	,	,	PUNCT
gujaf-86	321	10	management	management	NOUN
gujaf-86	321	11	research	research	NOUN
gujaf-86	321	12	review	review	NOUN
gujaf-86	321	13	,	,	PUNCT
gujaf-86	321	14	33(3	33(3	NOUN
gujaf-86	321	15	)	)	PUNCT
gujaf-86	321	16	,	,	PUNCT
gujaf-86	321	17	257268	257268	NUM
gujaf-86	321	18	.	.	PUNCT
gujaf-86	322	1	aldridge	aldridge	PROPN
gujaf-86	322	2	,	,	PUNCT
gujaf-86	322	3	c.	c.	PROPN
gujaf-86	322	4	r.	r.	PROPN
gujaf-86	322	5	,	,	PUNCT
gujaf-86	322	6	&	&	CCONJ
gujaf-86	322	7	colbert	colbert	PROPN
gujaf-86	322	8	,	,	PUNCT
gujaf-86	322	9	j.	j.	PROPN
gujaf-86	322	10	k.	k.	PROPN
gujaf-86	322	11	(	(	PUNCT
gujaf-86	322	12	1994	1994	NUM
gujaf-86	322	13	)	)	PUNCT
gujaf-86	322	14	.	.	PUNCT
gujaf-86	323	1	management	management	NOUN
gujaf-86	323	2	reports	report	NOUN
gujaf-86	323	3	on	on	ADP
gujaf-86	323	4	internal	internal	ADJ
gujaf-86	323	5	control	control	NOUN
gujaf-86	323	6	and	and	CCONJ
gujaf-86	323	7	the	the	DET
gujaf-86	323	8	accountant	accountant	NOUN
gujaf-86	323	9	’s	’s	PART
gujaf-86	323	10	response	response	NOUN
gujaf-86	323	11	.	.	PUNCT
gujaf-86	324	1	managerial	managerial	ADJ
gujaf-86	324	2	auditing	auditing	NOUN
gujaf-86	324	3	journal	journal	NOUN
gujaf-86	324	4	,	,	PUNCT
gujaf-86	324	5	5(7	5(7	NUM
gujaf-86	324	6	)	)	PUNCT
gujaf-86	324	7	,	,	PUNCT
gujaf-86	324	8	21	21	NUM
gujaf-86	324	9	-	-	SYM
gujaf-86	324	10	28	28	NUM
gujaf-86	324	11	.	.	PUNCT
gujaf-86	325	1	al	al	PROPN
gujaf-86	325	2	-	-	PUNCT
gujaf-86	325	3	tamimi	tamimi	PROPN
gujaf-86	325	4	,	,	PUNCT
gujaf-86	325	5	h.	h.	PROPN
gujaf-86	325	6	a.	a.	PROPN
gujaf-86	325	7	&	&	CCONJ
gujaf-86	325	8	al	al	PROPN
gujaf-86	325	9	-	-	PUNCT
gujaf-86	325	10	mazrooei	mazrooei	PROPN
gujaf-86	325	11	,	,	PUNCT
gujaf-86	325	12	f.	f.	PROPN
gujaf-86	325	13	m.	m.	PROPN
gujaf-86	325	14	(	(	PUNCT
gujaf-86	325	15	2007	2007	NUM
gujaf-86	325	16	)	)	PUNCT
gujaf-86	325	17	.	.	PUNCT
gujaf-86	326	1	banks	bank	NOUN
gujaf-86	326	2	risk	risk	NOUN
gujaf-86	326	3	management	management	NOUN
gujaf-86	326	4	;	;	PUNCT
gujaf-86	326	5	a	a	DET
gujaf-86	326	6	comparison	comparison	NOUN
gujaf-86	326	7	study	study	NOUN
gujaf-86	326	8	of	of	ADP
gujaf-86	326	9	uae	uae	PROPN
gujaf-86	326	10	national	national	ADJ
gujaf-86	326	11	and	and	CCONJ
gujaf-86	326	12	foreign	foreign	ADJ
gujaf-86	326	13	banks	bank	NOUN
gujaf-86	326	14	,	,	PUNCT
gujaf-86	326	15	journal	journal	NOUN
gujaf-86	326	16	of	of	ADP
gujaf-86	326	17	risk	risk	NOUN
gujaf-86	326	18	finance	finance	NOUN
gujaf-86	326	19	,	,	PUNCT
gujaf-86	326	20	8(4	8(4	NUM
gujaf-86	326	21	)	)	PUNCT
gujaf-86	326	22	394	394	NUM
gujaf-86	326	23	-	-	SYM
gujaf-86	326	24	407	407	NUM
gujaf-86	326	25	.	.	PUNCT
gujaf-86	327	1	amudo	amudo	PROPN
gujaf-86	327	2	,	,	PUNCT
gujaf-86	327	3	a.	a.	NOUN
gujaf-86	327	4	,	,	PUNCT
gujaf-86	327	5	&	&	CCONJ
gujaf-86	327	6	inanga	inanga	PROPN
gujaf-86	327	7	,	,	PUNCT
gujaf-86	327	8	e.	e.	PROPN
gujaf-86	327	9	l.	l.	PROPN
gujaf-86	327	10	(	(	PUNCT
gujaf-86	327	11	2009	2009	NUM
gujaf-86	327	12	)	)	PUNCT
gujaf-86	327	13	.	.	PUNCT
gujaf-86	328	1	evaluation	evaluation	NOUN
gujaf-86	328	2	of	of	ADP
gujaf-86	328	3	internal	internal	ADJ
gujaf-86	328	4	control	control	NOUN
gujaf-86	328	5	systems	system	NOUN
gujaf-86	328	6	:	:	PUNCT
gujaf-86	328	7	a	a	DET
gujaf-86	328	8	case	case	NOUN
gujaf-86	328	9	study	study	NOUN
gujaf-86	328	10	from	from	ADP
gujaf-86	328	11	uganda	uganda	PROPN
gujaf-86	328	12	,	,	PUNCT
gujaf-86	328	13	international	international	ADJ
gujaf-86	328	14	research	research	NOUN
gujaf-86	328	15	journal	journal	NOUN
gujaf-86	328	16	of	of	ADP
gujaf-86	328	17	finance	finance	NOUN
gujaf-86	328	18	and	and	CCONJ
gujaf-86	328	19	economics	economic	NOUN
gujaf-86	328	20	,	,	PUNCT
gujaf-86	328	21	3(2	3(2	NUM
gujaf-86	328	22	)	)	PUNCT
gujaf-86	328	23	,	,	PUNCT
gujaf-86	328	24	65	65	NUM
gujaf-86	328	25	-	-	SYM
gujaf-86	328	26	76	76	NUM
gujaf-86	328	27	.	.	PUNCT
gujaf-86	329	1	arena	arena	NOUN
gujaf-86	329	2	,	,	PUNCT
gujaf-86	329	3	m.	m.	NOUN
gujaf-86	329	4	,	,	PUNCT
gujaf-86	329	5	&	&	CCONJ
gujaf-86	329	6	azzone	azzone	NOUN
gujaf-86	329	7	,	,	PUNCT
gujaf-86	329	8	g.	g.	PROPN
gujaf-86	329	9	(	(	PUNCT
gujaf-86	329	10	2009	2009	NUM
gujaf-86	329	11	)	)	PUNCT
gujaf-86	329	12	.	.	PUNCT
gujaf-86	330	1	identifying	identify	VERB
gujaf-86	330	2	organizational	organizational	ADJ
gujaf-86	330	3	drivers	driver	NOUN
gujaf-86	330	4	of	of	ADP
gujaf-86	330	5	internal	internal	ADJ
gujaf-86	330	6	audit	audit	NOUN
gujaf-86	330	7	effectiveness	effectiveness	NOUN
gujaf-86	330	8	.	.	PUNCT
gujaf-86	331	1	international	international	ADJ
gujaf-86	331	2	journal	journal	PROPN
gujaf-86	331	3	of	of	ADP
gujaf-86	331	4	auditing	auditing	NOUN
gujaf-86	331	5	,	,	PUNCT
gujaf-86	331	6	13(1	13(1	NUM
gujaf-86	331	7	)	)	PUNCT
gujaf-86	331	8	,	,	PUNCT
gujaf-86	331	9	104	104	NUM
gujaf-86	331	10	-	-	SYM
gujaf-86	331	11	111	111	NUM
gujaf-86	331	12	.	.	PUNCT
gujaf-86	332	1	association	association	NOUN
gujaf-86	332	2	of	of	ADP
gujaf-86	332	3	certified	certify	VERB
gujaf-86	332	4	fraud	fraud	NOUN
gujaf-86	332	5	examiner	examiner	NOUN
gujaf-86	332	6	,	,	PUNCT
gujaf-86	332	7	(	(	PUNCT
gujaf-86	332	8	2012	2012	NUM
gujaf-86	332	9	)	)	PUNCT
gujaf-86	332	10	.	.	PUNCT
gujaf-86	333	1	fraud	fraud	NOUN
gujaf-86	333	2	examiner	examiner	PROPN
gujaf-86	333	3	manual	manual	NOUN
gujaf-86	333	4	,	,	PUNCT
gujaf-86	333	5	acfe	acfe	NOUN
gujaf-86	333	6	,	,	PUNCT
gujaf-86	333	7	usa	usa	PROPN
gujaf-86	333	8	association	association	PROPN
gujaf-86	333	9	of	of	ADP
gujaf-86	333	10	certified	certify	VERB
gujaf-86	333	11	fraud	fraud	NOUN
gujaf-86	333	12	examiners	examiner	NOUN
gujaf-86	333	13	.	.	PUNCT
gujaf-86	334	1	(	(	PUNCT
gujaf-86	334	2	2014	2014	NUM
gujaf-86	334	3	)	)	PUNCT
gujaf-86	334	4	.	.	PUNCT
gujaf-86	335	1	report	report	NOUN
gujaf-86	335	2	to	to	ADP
gujaf-86	335	3	the	the	DET
gujaf-86	335	4	nation	nation	NOUN
gujaf-86	335	5	on	on	ADP
gujaf-86	335	6	occupational	occupational	ADJ
gujaf-86	335	7	fraud	fraud	NOUN
gujaf-86	335	8	and	and	CCONJ
gujaf-86	335	9	abuse	abuse	NOUN
gujaf-86	335	10	.	.	PUNCT
gujaf-86	336	1	austin	austin	PROPN
gujaf-86	336	2	,	,	PUNCT
gujaf-86	336	3	texas	texas	PROPN
gujaf-86	336	4	.	.	PUNCT
gujaf-86	336	5	ayagre	ayagre	PROPN
gujaf-86	336	6	,	,	PUNCT
gujaf-86	336	7	p.	p.	NOUN
gujaf-86	336	8	,	,	PUNCT
gujaf-86	336	9	appiah	appiah	PROPN
gujaf-86	336	10	-	-	PUNCT
gujaf-86	336	11	gyamerah	gyamerah	PROPN
gujaf-86	336	12	,	,	PUNCT
gujaf-86	336	13	i.	i.	PROPN
gujaf-86	336	14	,	,	PUNCT
gujaf-86	336	15	&	&	CCONJ
gujaf-86	336	16	nartey	nartey	PROPN
gujaf-86	336	17	,	,	PUNCT
gujaf-86	336	18	j.	j.	PROPN
gujaf-86	336	19	(	(	PUNCT
gujaf-86	336	20	2014	2014	NUM
gujaf-86	336	21	)	)	PUNCT
gujaf-86	336	22	.	.	PUNCT
gujaf-86	337	1	the	the	DET
gujaf-86	337	2	effectiveness	effectiveness	NOUN
gujaf-86	337	3	of	of	ADP
gujaf-86	337	4	internal	internal	ADJ
gujaf-86	337	5	control	control	NOUN
gujaf-86	337	6	systems	system	NOUN
gujaf-86	337	7	of	of	ADP
gujaf-86	337	8	banks	bank	NOUN
gujaf-86	337	9	:	:	PUNCT
gujaf-86	337	10	the	the	DET
gujaf-86	337	11	case	case	NOUN
gujaf-86	337	12	of	of	ADP
gujaf-86	337	13	ghanaian	ghanaian	ADJ
gujaf-86	337	14	banks	bank	NOUN
gujaf-86	337	15	.	.	PUNCT
gujaf-86	338	1	international	international	ADJ
gujaf-86	338	2	journal	journal	PROPN
gujaf-86	338	3	of	of	ADP
gujaf-86	338	4	accounting	accounting	NOUN
gujaf-86	338	5	and	and	CCONJ
gujaf-86	338	6	financial	financial	ADJ
gujaf-86	338	7	reporting	reporting	NOUN
gujaf-86	338	8	,	,	PUNCT
gujaf-86	338	9	4(2	4(2	NUM
gujaf-86	338	10	)	)	PUNCT
gujaf-86	338	11	,	,	PUNCT
gujaf-86	338	12	377	377	NUM
gujaf-86	338	13	-	-	SYM
gujaf-86	338	14	389	389	NUM
gujaf-86	338	15	.	.	PUNCT
gujaf-86	339	1	basel	basel	PROPN
gujaf-86	339	2	committee	committee	PROPN
gujaf-86	339	3	.	.	PUNCT
gujaf-86	340	1	(	(	PUNCT
gujaf-86	340	2	1998	1998	NUM
gujaf-86	340	3	)	)	PUNCT
gujaf-86	340	4	.	.	PUNCT
gujaf-86	341	1	framework	framework	NOUN
gujaf-86	341	2	for	for	ADP
gujaf-86	341	3	internal	internal	ADJ
gujaf-86	341	4	control	control	NOUN
gujaf-86	341	5	system	system	NOUN
gujaf-86	341	6	in	in	ADP
gujaf-86	341	7	banking	banking	NOUN
gujaf-86	341	8	organizations	organization	NOUN
gujaf-86	341	9	.	.	PUNCT
gujaf-86	342	1	basel	basel	PROPN
gujaf-86	342	2	committee	committee	PROPN
gujaf-86	342	3	.	.	PUNCT
gujaf-86	343	1	(	(	PUNCT
gujaf-86	343	2	2011	2011	NUM
gujaf-86	343	3	)	)	PUNCT
gujaf-86	343	4	.	.	PUNCT
gujaf-86	344	1	principles	principle	NOUN
gujaf-86	344	2	for	for	ADP
gujaf-86	344	3	the	the	DET
gujaf-86	344	4	sound	sound	ADJ
gujaf-86	344	5	management	management	NOUN
gujaf-86	344	6	of	of	ADP
gujaf-86	344	7	operational	operational	ADJ
gujaf-86	344	8	risk	risk	NOUN
gujaf-86	344	9	.	.	PUNCT
gujaf-86	345	1	basel	basel	PROPN
gujaf-86	345	2	,	,	PUNCT
gujaf-86	345	3	switzerland	switzerland	PROPN
gujaf-86	345	4	:	:	PUNCT
gujaf-86	345	5	bank	bank	PROPN
gujaf-86	345	6	for	for	ADP
gujaf-86	345	7	international	international	ADJ
gujaf-86	345	8	settlements	settlement	NOUN
gujaf-86	345	9	communications	communication	NOUN
gujaf-86	345	10	bett	bett	NOUN
gujaf-86	345	11	,	,	PUNCT
gujaf-86	345	12	j.	j.	PROPN
gujaf-86	345	13	c.	c.	PROPN
gujaf-86	345	14	,	,	PUNCT
gujaf-86	345	15	&	&	CCONJ
gujaf-86	345	16	memba	memba	NOUN
gujaf-86	345	17	,	,	PUNCT
gujaf-86	345	18	f.	f.	PROPN
gujaf-86	345	19	s.	s.	PROPN
gujaf-86	345	20	(	(	PUNCT
gujaf-86	345	21	2017	2017	NUM
gujaf-86	345	22	)	)	PUNCT
gujaf-86	345	23	.	.	PUNCT
gujaf-86	346	1	effects	effect	NOUN
gujaf-86	346	2	of	of	ADP
gujaf-86	346	3	control	control	NOUN
gujaf-86	346	4	environment	environment	NOUN
gujaf-86	346	5	on	on	ADP
gujaf-86	346	6	the	the	DET
gujaf-86	346	7	internal	internal	ADJ
gujaf-86	346	8	control	control	NOUN
gujaf-86	346	9	system	system	NOUN
gujaf-86	346	10	effectiveness	effectiveness	NOUN
gujaf-86	346	11	of	of	ADP
gujaf-86	346	12	processing	processing	NOUN
gujaf-86	346	13	firms	firm	NOUN
gujaf-86	346	14	in	in	ADP
gujaf-86	346	15	kenya	kenya	PROPN
gujaf-86	346	16	:	:	PUNCT
gujaf-86	346	17	a	a	DET
gujaf-86	346	18	case	case	NOUN
gujaf-86	346	19	of	of	ADP
gujaf-86	346	20	menegai	menegai	NOUN
gujaf-86	346	21	company	company	NOUN
gujaf-86	346	22	.	.	PUNCT
gujaf-86	347	1	international	international	ADJ
gujaf-86	347	2	journal	journal	NOUN
gujaf-86	347	3	of	of	ADP
gujaf-86	347	4	recent	recent	ADJ
gujaf-86	347	5	research	research	NOUN
gujaf-86	347	6	in	in	ADP
gujaf-86	347	7	commerce	commerce	PROPN
gujaf-86	347	8	,	,	PUNCT
gujaf-86	347	9	economics	economic	NOUN
gujaf-86	347	10	and	and	CCONJ
gujaf-86	347	11	management	management	NOUN
gujaf-86	347	12	,	,	PUNCT
gujaf-86	347	13	4(1	4(1	NOUN
gujaf-86	347	14	)	)	PUNCT
gujaf-86	347	15	,	,	PUNCT
gujaf-86	347	16	105	105	NUM
gujaf-86	347	17	-	-	SYM
gujaf-86	347	18	115	115	NUM
gujaf-86	347	19	.	.	PUNCT
gujaf-86	348	1	campbell	campbell	PROPN
gujaf-86	348	2	,	,	PUNCT
gujaf-86	348	3	s.	s.	PROPN
gujaf-86	348	4	,	,	PUNCT
gujaf-86	348	5	&	&	CCONJ
gujaf-86	348	6	hartcher	hartcher	PROPN
gujaf-86	348	7	,	,	PUNCT
gujaf-86	348	8	j.	j.	PROPN
gujaf-86	348	9	(	(	PUNCT
gujaf-86	348	10	2010	2010	NUM
gujaf-86	348	11	)	)	PUNCT
gujaf-86	348	12	.	.	PUNCT
gujaf-86	349	1	internal	internal	ADJ
gujaf-86	349	2	controls	control	NOUN
gujaf-86	349	3	for	for	ADP
gujaf-86	349	4	small	small	ADJ
gujaf-86	349	5	business	business	NOUN
gujaf-86	349	6	.	.	PUNCT
gujaf-86	350	1	national	national	ADJ
gujaf-86	350	2	office	office	PROPN
gujaf-86	350	3	cpa	cpa	PROPN
gujaf-86	350	4	entre	entre	PROPN
gujaf-86	350	5	level	level	PROPN
gujaf-86	350	6	28	28	NUM
gujaf-86	350	7	,	,	PUNCT
gujaf-86	350	8	385	385	NUM
gujaf-86	350	9	bourke	bourke	PROPN
gujaf-86	350	10	street	street	PROPN
gujaf-86	350	11	melbourne	melbourne	PROPN
gujaf-86	350	12	.	.	PUNCT
gujaf-86	350	13	channar	channar	PROPN
gujaf-86	350	14	,	,	PUNCT
gujaf-86	350	15	t.	t.	PROPN
gujaf-86	350	16	,	,	PUNCT
gujaf-86	350	17	khan	khan	PROPN
gujaf-86	350	18	,	,	PUNCT
gujaf-86	350	19	e.	e.	PROPN
gujaf-86	350	20	,	,	PUNCT
gujaf-86	350	21	&	&	CCONJ
gujaf-86	350	22	shakri	shakri	NOUN
gujaf-86	350	23	,	,	PUNCT
gujaf-86	350	24	o.	o.	PROPN
gujaf-86	350	25	(	(	PUNCT
gujaf-86	350	26	2015	2015	NUM
gujaf-86	350	27	)	)	PUNCT
gujaf-86	350	28	.	.	PUNCT
gujaf-86	351	1	functionality	functionality	NOUN
gujaf-86	351	2	of	of	ADP
gujaf-86	351	3	the	the	DET
gujaf-86	351	4	five	five	NUM
gujaf-86	351	5	components	component	NOUN
gujaf-86	351	6	of	of	ADP
gujaf-86	351	7	internal	internal	ADJ
gujaf-86	351	8	control	control	NOUN
gujaf-86	351	9	system	system	NOUN
gujaf-86	351	10	and	and	CCONJ
gujaf-86	351	11	the	the	DET
gujaf-86	351	12	effectiveness	effectiveness	NOUN
gujaf-86	351	13	and	and	CCONJ
gujaf-86	351	14	relationship	relationship	NOUN
gujaf-86	351	15	with	with	ADP
gujaf-86	351	16	financial	financial	ADJ
gujaf-86	351	17	performance	performance	NOUN
gujaf-86	351	18	of	of	ADP
gujaf-86	351	19	an	an	DET
gujaf-86	351	20	organization	organization	NOUN
gujaf-86	351	21	.	.	PUNCT
gujaf-86	352	1	journal	journal	PROPN
gujaf-86	352	2	of	of	ADP
gujaf-86	352	3	financial	financial	ADJ
gujaf-86	352	4	crime	crime	NOUN
gujaf-86	352	5	,	,	PUNCT
gujaf-86	352	6	23(4	23(4	NOUN
gujaf-86	352	7	)	)	PUNCT
gujaf-86	352	8	,	,	PUNCT
gujaf-86	352	9	1154	1154	NUM
gujaf-86	352	10	-	-	SYM
gujaf-86	352	11	1168	1168	NUM
gujaf-86	352	12	.	.	PUNCT
gujaf-86	353	1	chiezey	chiezey	PROPN
gujaf-86	353	2	,	,	PUNCT
gujaf-86	353	3	u.	u.	PROPN
gujaf-86	353	4	,	,	PUNCT
gujaf-86	353	5	&	&	CCONJ
gujaf-86	353	6	onu	onu	PROPN
gujaf-86	353	7	,	,	PUNCT
gujaf-86	353	8	a.	a.	NOUN
gujaf-86	353	9	(	(	PUNCT
gujaf-86	353	10	2013	2013	NUM
gujaf-86	353	11	)	)	PUNCT
gujaf-86	353	12	.	.	PUNCT
gujaf-86	354	1	impact	impact	NOUN
gujaf-86	354	2	of	of	ADP
gujaf-86	354	3	fraud	fraud	NOUN
gujaf-86	354	4	and	and	CCONJ
gujaf-86	354	5	fraudulent	fraudulent	ADJ
gujaf-86	354	6	practices	practice	NOUN
gujaf-86	354	7	on	on	ADP
gujaf-86	354	8	the	the	DET
gujaf-86	354	9	performance	performance	NOUN
gujaf-86	354	10	of	of	ADP
gujaf-86	354	11	banks	bank	NOUN
gujaf-86	354	12	in	in	ADP
gujaf-86	354	13	nigeria	nigeria	PROPN
gujaf-86	354	14	.	.	PUNCT
gujaf-86	355	1	british	british	PROPN
gujaf-86	355	2	journal	journal	PROPN
gujaf-86	355	3	of	of	ADP
gujaf-86	355	4	arts	art	NOUN
gujaf-86	355	5	and	and	CCONJ
gujaf-86	355	6	social	social	ADJ
gujaf-86	355	7	sciences	science	NOUN
gujaf-86	355	8	,	,	PUNCT
gujaf-86	355	9	15(4	15(4	NUM
gujaf-86	355	10	)	)	PUNCT
gujaf-86	355	11	,	,	PUNCT
gujaf-86	355	12	12–28	12–28	NUM
gujaf-86	355	13	.	.	PUNCT
gujaf-86	356	1	cochran	cochran	PROPN
gujaf-86	356	2	,	,	PUNCT
gujaf-86	356	3	w.	w.	PROPN
gujaf-86	356	4	w.	w.	PROPN
gujaf-86	356	5	(	(	PUNCT
gujaf-86	356	6	1977	1977	NUM
gujaf-86	356	7	)	)	PUNCT
gujaf-86	356	8	.	.	PUNCT
gujaf-86	357	1	global	global	ADJ
gujaf-86	357	2	land	land	NOUN
gujaf-86	357	3	analysis	analysis	NOUN
gujaf-86	357	4	and	and	CCONJ
gujaf-86	357	5	discovery	discovery	NOUN
gujaf-86	357	6	:	:	PUNCT
gujaf-86	357	7	sampling	sample	VERB
gujaf-86	357	8	techniques	technique	NOUN
gujaf-86	357	9	third	third	PROPN
gujaf-86	357	10	edition	edition	PROPN
gujaf-86	357	11	.	.	PUNCT
gujaf-86	358	1	committee	committee	NOUN
gujaf-86	358	2	of	of	ADP
gujaf-86	358	3	sponsoring	sponsor	VERB
gujaf-86	358	4	organizations	organization	NOUN
gujaf-86	358	5	of	of	ADP
gujaf-86	358	6	the	the	DET
gujaf-86	358	7	treadway	treadway	PROPN
gujaf-86	358	8	commission	commission	NOUN
gujaf-86	358	9	,	,	PUNCT
gujaf-86	358	10	(	(	PUNCT
gujaf-86	358	11	2013	2013	NUM
gujaf-86	358	12	)	)	PUNCT
gujaf-86	358	13	.	.	PUNCT
gujaf-86	359	1	internal	internal	ADJ
gujaf-86	359	2	control	control	NOUN
gujaf-86	359	3	integrated	integrate	VERB
gujaf-86	359	4	framework	framework	NOUN
gujaf-86	359	5	,	,	PUNCT
gujaf-86	359	6	aicpa	aicpa	PROPN
gujaf-86	359	7	,	,	PUNCT
gujaf-86	359	8	new	new	PROPN
gujaf-86	359	9	york	york	PROPN
gujaf-86	359	10	,	,	PUNCT
gujaf-86	359	11	new	new	PROPN
gujaf-86	359	12	york	york	PROPN
gujaf-86	359	13	eseoghene	eseoghene	PROPN
gujaf-86	359	14	,	,	PUNCT
gujaf-86	359	15	j.	j.	PROPN
gujaf-86	359	16	i.	i.	PROPN
gujaf-86	359	17	(	(	PUNCT
gujaf-86	359	18	2010	2010	NUM
gujaf-86	359	19	)	)	PUNCT
gujaf-86	359	20	.	.	PUNCT
gujaf-86	360	1	bank	bank	NOUN
gujaf-86	360	2	frauds	fraud	NOUN
gujaf-86	360	3	in	in	ADP
gujaf-86	360	4	nigeria	nigeria	PROPN
gujaf-86	360	5	:	:	PUNCT
gujaf-86	360	6	underlying	underlie	VERB
gujaf-86	360	7	causes	cause	NOUN
gujaf-86	360	8	,	,	PUNCT
gujaf-86	360	9	effects	effect	NOUN
gujaf-86	360	10	and	and	CCONJ
gujaf-86	360	11	possi	possi	ADJ
gujaf-86	360	12	remedies	remedy	NOUN
gujaf-86	360	13	.	.	PUNCT
gujaf-86	361	1	african	african	ADJ
gujaf-86	361	2	journal	journal	PROPN
gujaf-86	361	3	of	of	ADP
gujaf-86	361	4	accounting	accounting	NOUN
gujaf-86	361	5	,	,	PUNCT
gujaf-86	361	6	finance	finance	NOUN
gujaf-86	361	7	and	and	CCONJ
gujaf-86	361	8	banking	banking	NOUN
gujaf-86	361	9	research	research	NOUN
gujaf-86	361	10	,	,	PUNCT
gujaf-86	361	11	6(6	6(6	ADJ
gujaf-86	361	12	)	)	PUNCT
gujaf-86	361	13	,	,	PUNCT
gujaf-86	361	14	62	62	NUM
gujaf-86	361	15	–	–	SYM
gujaf-86	361	16	80	80	NUM
gujaf-86	361	17	.	.	PUNCT
gujaf-86	361	18	18	18	NUM
gujaf-86	361	19	etengu	etengu	NOUN
gujaf-86	361	20	,	,	PUNCT
gujaf-86	361	21	r.	r.	PROPN
gujaf-86	361	22	o.	o.	PROPN
gujaf-86	361	23	,	,	PUNCT
gujaf-86	361	24	&	&	CCONJ
gujaf-86	361	25	amony	amony	PROPN
gujaf-86	361	26	,	,	PUNCT
gujaf-86	361	27	m.	m.	NOUN
gujaf-86	361	28	(	(	PUNCT
gujaf-86	361	29	2016	2016	NUM
gujaf-86	361	30	)	)	PUNCT
gujaf-86	361	31	.	.	PUNCT
gujaf-86	362	1	internal	internal	ADJ
gujaf-86	362	2	control	control	NOUN
gujaf-86	362	3	system	system	NOUN
gujaf-86	362	4	and	and	CCONJ
gujaf-86	362	5	financial	financial	ADJ
gujaf-86	362	6	performance	performance	NOUN
gujaf-86	362	7	in	in	ADP
gujaf-86	362	8	nongovernmental	nongovernmental	ADJ
gujaf-86	362	9	organisations	organisation	NOUN
gujaf-86	362	10	in	in	ADP
gujaf-86	362	11	uganda	uganda	PROPN
gujaf-86	362	12	:	:	PUNCT
gujaf-86	362	13	a	a	DET
gujaf-86	362	14	case	case	NOUN
gujaf-86	362	15	study	study	NOUN
gujaf-86	362	16	for	for	ADP
gujaf-86	362	17	international	international	ADJ
gujaf-86	362	18	union	union	NOUN
gujaf-86	362	19	for	for	ADP
gujaf-86	362	20	conservation	conservation	NOUN
gujaf-86	362	21	of	of	ADP
gujaf-86	362	22	nature	nature	NOUN
gujaf-86	362	23	.	.	PUNCT
gujaf-86	363	1	international	international	ADJ
gujaf-86	363	2	journal	journal	PROPN
gujaf-86	363	3	for	for	ADP
gujaf-86	363	4	contemporary	contemporary	ADJ
gujaf-86	363	5	applied	apply	VERB
gujaf-86	363	6	sciences	science	NOUN
gujaf-86	363	7	3(2	3(2	NUM
gujaf-86	363	8	)	)	PUNCT
gujaf-86	363	9	,	,	PUNCT
gujaf-86	363	10	329	329	NUM
gujaf-86	363	11	-	-	SYM
gujaf-86	363	12	349	349	NUM
gujaf-86	363	13	.	.	PUNCT
gujaf-86	364	1	idowu	idowu	NOUN
gujaf-86	364	2	,	,	PUNCT
gujaf-86	364	3	a.	a.	PROPN
gujaf-86	364	4	,	,	PUNCT
gujaf-86	364	5	&	&	CCONJ
gujaf-86	364	6	adedokwu	adedokwu	PROPN
gujaf-86	364	7	,	,	PUNCT
gujaf-86	364	8	d.	d.	PROPN
gujaf-86	364	9	(	(	PUNCT
gujaf-86	364	10	2013	2013	NUM
gujaf-86	364	11	)	)	PUNCT
gujaf-86	364	12	.	.	PUNCT
gujaf-86	365	1	internal	internal	ADJ
gujaf-86	365	2	control	control	NOUN
gujaf-86	365	3	system	system	NOUN
gujaf-86	365	4	on	on	ADP
gujaf-86	365	5	fraud	fraud	NOUN
gujaf-86	365	6	detection	detection	NOUN
gujaf-86	365	7	:	:	PUNCT
gujaf-86	365	8	nigerian	nigerian	ADJ
gujaf-86	365	9	experience	experience	NOUN
gujaf-86	365	10	.	.	PUNCT
gujaf-86	366	1	journal	journal	NOUN
gujaf-86	366	2	of	of	ADP
gujaf-86	366	3	accounting	accounting	NOUN
gujaf-86	366	4	and	and	CCONJ
gujaf-86	366	5	finance	finance	NOUN
gujaf-86	366	6	,	,	PUNCT
gujaf-86	366	7	13(15	13(15	NUM
gujaf-86	366	8	)	)	PUNCT
gujaf-86	366	9	,	,	PUNCT
gujaf-86	366	10	628	628	NUM
gujaf-86	366	11	-	-	SYM
gujaf-86	366	12	640	640	NUM
gujaf-86	366	13	.	.	PUNCT
gujaf-86	367	1	imegi	imegi	NOUN
gujaf-86	367	2	,	,	PUNCT
gujaf-86	367	3	j.	j.	PROPN
gujaf-86	367	4	c.	c.	PROPN
gujaf-86	367	5	,	,	PUNCT
gujaf-86	367	6	&	&	CCONJ
gujaf-86	367	7	ogbeide	ogbeide	ADJ
gujaf-86	367	8	,	,	PUNCT
gujaf-86	367	9	s.	s.	PROPN
gujaf-86	367	10	o.	o.	PROPN
gujaf-86	367	11	(	(	PUNCT
gujaf-86	367	12	2017	2017	NUM
gujaf-86	367	13	)	)	PUNCT
gujaf-86	367	14	.	.	PUNCT
gujaf-86	368	1	empirical	empirical	ADJ
gujaf-86	368	2	assessment	assessment	NOUN
gujaf-86	368	3	of	of	ADP
gujaf-86	368	4	fraud	fraud	NOUN
gujaf-86	368	5	on	on	ADP
gujaf-86	368	6	banks	bank	NOUN
gujaf-86	368	7	’	'	PUNCT
gujaf-86	368	8	liquidity	liquidity	NOUN
gujaf-86	368	9	;	;	PUNCT
gujaf-86	368	10	evidence	evidence	NOUN
gujaf-86	368	11	from	from	ADP
gujaf-86	368	12	nigeria	nigeria	PROPN
gujaf-86	368	13	.	.	PUNCT
gujaf-86	369	1	international	international	ADJ
gujaf-86	369	2	journal	journal	PROPN
gujaf-86	369	3	of	of	ADP
gujaf-86	369	4	arts	art	NOUN
gujaf-86	369	5	and	and	CCONJ
gujaf-86	369	6	humanities	humanity	NOUN
gujaf-86	369	7	,	,	PUNCT
gujaf-86	369	8	6(2	6(2	NUM
gujaf-86	369	9	)	)	PUNCT
gujaf-86	369	10	,	,	PUNCT
gujaf-86	369	11	161	161	NUM
gujaf-86	369	12	-	-	SYM
gujaf-86	369	13	170	170	NUM
gujaf-86	369	14	.	.	PUNCT
gujaf-86	370	1	independent	independent	ADJ
gujaf-86	370	2	corrupt	corrupt	ADJ
gujaf-86	370	3	practices	practice	NOUN
gujaf-86	370	4	commission	commission	NOUN
gujaf-86	370	5	,	,	PUNCT
gujaf-86	370	6	(	(	PUNCT
gujaf-86	370	7	2016	2016	NUM
gujaf-86	370	8	)	)	PUNCT
gujaf-86	370	9	.	.	PUNCT
gujaf-86	371	1	internal	internal	ADJ
gujaf-86	371	2	control	control	NOUN
gujaf-86	371	3	mechanism	mechanism	NOUN
gujaf-86	371	4	.	.	PUNCT
gujaf-86	372	1	archives	archive	NOUN
gujaf-86	372	2	-	-	PUNCT
gujaf-86	372	3	anticorruption	anticorruption	NOUN
gujaf-86	372	4	academy	academy	NOUN
gujaf-86	372	5	of	of	ADP
gujaf-86	372	6	nigeria	nigeria	PROPN
gujaf-86	372	7	institutes	institutes	PROPN
gujaf-86	372	8	of	of	ADP
gujaf-86	372	9	chartered	chartered	ADJ
gujaf-86	372	10	accountants	accountant	NOUN
gujaf-86	372	11	of	of	ADP
gujaf-86	372	12	england	england	PROPN
gujaf-86	372	13	and	and	CCONJ
gujaf-86	372	14	wales	wales	PROPN
gujaf-86	372	15	,	,	PUNCT
gujaf-86	372	16	(	(	PUNCT
gujaf-86	372	17	1985	1985	NUM
gujaf-86	372	18	)	)	PUNCT
gujaf-86	372	19	.	.	PUNCT
gujaf-86	373	1	auditing	auditing	NOUN
gujaf-86	373	2	and	and	CCONJ
gujaf-86	373	3	reporting	report	VERB
gujaf-86	373	4	london	london	PROPN
gujaf-86	373	5	.	.	PUNCT
gujaf-86	374	1	international	international	ADJ
gujaf-86	374	2	auditing	auditing	NOUN
gujaf-86	374	3	guidelines	guideline	NOUN
gujaf-86	374	4	.	.	PUNCT
gujaf-86	375	1	karagiorgos	karagiorgo	NOUN
gujaf-86	375	2	,	,	PUNCT
gujaf-86	375	3	t.	t.	PROPN
gujaf-86	375	4	,	,	PUNCT
gujaf-86	375	5	drogalas	drogala	NOUN
gujaf-86	375	6	,	,	PUNCT
gujaf-86	375	7	g.	g.	PROPN
gujaf-86	375	8	,	,	PUNCT
gujaf-86	375	9	gotzamanis	gotzamanis	PROPN
gujaf-86	375	10	,	,	PUNCT
gujaf-86	375	11	e.	e.	PROPN
gujaf-86	375	12	&	&	CCONJ
gujaf-86	375	13	tampakoudis	tampakoudis	PROPN
gujaf-86	375	14	,	,	PUNCT
gujaf-86	375	15	i.	i.	NOUN
gujaf-86	375	16	(	(	PUNCT
gujaf-86	375	17	2009	2009	NUM
gujaf-86	375	18	)	)	PUNCT
gujaf-86	375	19	.	.	PUNCT
gujaf-86	376	1	the	the	DET
gujaf-86	376	2	contribution	contribution	NOUN
gujaf-86	376	3	of	of	ADP
gujaf-86	376	4	internal	internal	ADJ
gujaf-86	376	5	auditing	auditing	NOUN
gujaf-86	376	6	to	to	ADP
gujaf-86	376	7	management	management	NOUN
gujaf-86	376	8	,	,	PUNCT
gujaf-86	376	9	international	international	ADJ
gujaf-86	376	10	journal	journal	NOUN
gujaf-86	376	11	of	of	ADP
gujaf-86	376	12	management	management	NOUN
gujaf-86	376	13	research	research	NOUN
gujaf-86	376	14	and	and	CCONJ
gujaf-86	376	15	technology	technology	NOUN
gujaf-86	376	16	,	,	PUNCT
gujaf-86	376	17	3(2	3(2	NUM
gujaf-86	376	18	)	)	PUNCT
gujaf-86	376	19	,	,	PUNCT
gujaf-86	376	20	417	417	NUM
gujaf-86	376	21	-	-	SYM
gujaf-86	376	22	42	42	NUM
gujaf-86	376	23	.	.	PUNCT
gujaf-86	377	1	kinyua	kinyua	PROPN
gujaf-86	377	2	,	,	PUNCT
gujaf-86	377	3	j.	j.	PROPN
gujaf-86	377	4	k.	k.	PROPN
gujaf-86	377	5	,	,	PUNCT
gujaf-86	377	6	gakure	gakure	PROPN
gujaf-86	377	7	,	,	PUNCT
gujaf-86	377	8	r.	r.	PROPN
gujaf-86	377	9	,	,	PUNCT
gujaf-86	377	10	gekara	gekara	PROPN
gujaf-86	377	11	,	,	PUNCT
gujaf-86	377	12	m.	m.	NOUN
gujaf-86	377	13	&	&	CCONJ
gujaf-86	377	14	orwa	orwa	PROPN
gujaf-86	377	15	,	,	PUNCT
gujaf-86	377	16	g.	g.	PROPN
gujaf-86	377	17	(	(	PUNCT
gujaf-86	377	18	2015	2015	NUM
gujaf-86	377	19	)	)	PUNCT
gujaf-86	377	20	.	.	PUNCT
gujaf-86	378	1	effect	effect	NOUN
gujaf-86	378	2	of	of	ADP
gujaf-86	378	3	internal	internal	ADJ
gujaf-86	378	4	control	control	NOUN
gujaf-86	378	5	on	on	ADP
gujaf-86	378	6	the	the	DET
gujaf-86	378	7	financial	financial	ADJ
gujaf-86	378	8	performance	performance	NOUN
gujaf-86	378	9	of	of	ADP
gujaf-86	378	10	companies	company	NOUN
gujaf-86	378	11	quoted	quote	VERB
gujaf-86	378	12	in	in	ADP
gujaf-86	378	13	the	the	DET
gujaf-86	378	14	nairobi	nairobi	PROPN
gujaf-86	378	15	securities	securities	PROPN
gujaf-86	378	16	exchange	exchange	PROPN
gujaf-86	378	17	.	.	PUNCT
gujaf-86	379	1	international	international	ADJ
gujaf-86	379	2	journal	journal	NOUN
gujaf-86	379	3	of	of	ADP
gujaf-86	379	4	innovative	innovative	ADJ
gujaf-86	379	5	finance	finance	NOUN
gujaf-86	379	6	and	and	CCONJ
gujaf-86	379	7	economies	economy	NOUN
gujaf-86	379	8	research	research	VERB
gujaf-86	379	9	,	,	PUNCT
gujaf-86	379	10	3(4	3(4	NUM
gujaf-86	379	11	)	)	PUNCT
gujaf-86	379	12	,	,	PUNCT
gujaf-86	379	13	29	29	NUM
gujaf-86	379	14	-	-	SYM
gujaf-86	379	15	48	48	NUM
gujaf-86	379	16	.	.	PUNCT
gujaf-86	380	1	law	law	NOUN
gujaf-86	380	2	.	.	PUNCT
gujaf-86	381	1	(	(	PUNCT
gujaf-86	381	2	2011	2011	NUM
gujaf-86	381	3	)	)	PUNCT
gujaf-86	381	4	.	.	PUNCT
gujaf-86	382	1	importance	importance	NOUN
gujaf-86	382	2	of	of	ADP
gujaf-86	382	3	internal	internal	ADJ
gujaf-86	382	4	control	control	NOUN
gujaf-86	382	5	system	system	NOUN
gujaf-86	382	6	in	in	ADP
gujaf-86	382	7	banking	banking	NOUN
gujaf-86	382	8	sector	sector	NOUN
gujaf-86	382	9	:	:	PUNCT
gujaf-86	382	10	evidence	evidence	NOUN
gujaf-86	382	11	from	from	ADP
gujaf-86	382	12	turkey	turkey	PROPN
gujaf-86	382	13	.	.	PUNCT
gujaf-86	383	1	international	international	ADJ
gujaf-86	383	2	journal	journal	PROPN
gujaf-86	383	3	of	of	ADP
gujaf-86	383	4	finance	finance	NOUN
gujaf-86	383	5	and	and	CCONJ
gujaf-86	383	6	research,5(2	research,5(2	NOUN
gujaf-86	383	7	)	)	PUNCT
gujaf-86	383	8	,	,	PUNCT
gujaf-86	383	9	345	345	NUM
gujaf-86	383	10	-	-	SYM
gujaf-86	383	11	251	251	NUM
gujaf-86	383	12	.	.	PUNCT
gujaf-86	384	1	malesu	malesu	PROPN
gujaf-86	384	2	,	,	PUNCT
gujaf-86	384	3	i.	i.	PROPN
gujaf-86	384	4	,	,	PUNCT
gujaf-86	384	5	&	&	CCONJ
gujaf-86	384	6	sutton	sutton	PROPN
gujaf-86	384	7	,	,	PUNCT
gujaf-86	384	8	s.	s.	PROPN
gujaf-86	384	9	(	(	PUNCT
gujaf-86	384	10	2015	2015	NUM
gujaf-86	384	11	)	)	PUNCT
gujaf-86	384	12	.	.	PUNCT
gujaf-86	385	1	the	the	DET
gujaf-86	385	2	reliance	reliance	NOUN
gujaf-86	385	3	of	of	ADP
gujaf-86	385	4	external	external	ADJ
gujaf-86	385	5	auditor	auditor	NOUN
gujaf-86	385	6	on	on	ADP
gujaf-86	385	7	internal	internal	ADJ
gujaf-86	385	8	audit	audit	NOUN
gujaf-86	385	9	’s	’s	PART
gujaf-86	385	10	use	use	NOUN
gujaf-86	385	11	of	of	ADP
gujaf-86	385	12	continuous	continuous	ADJ
gujaf-86	385	13	audit	audit	NOUN
gujaf-86	385	14	.	.	PUNCT
gujaf-86	386	1	journal	journal	NOUN
gujaf-86	386	2	of	of	ADP
gujaf-86	386	3	information	information	NOUN
gujaf-86	386	4	systems	system	NOUN
gujaf-86	386	5	.	.	PUNCT
gujaf-86	387	1	29(1	29(1	NUM
gujaf-86	387	2	)	)	PUNCT
gujaf-86	387	3	,	,	PUNCT
gujaf-86	387	4	140	140	NUM
gujaf-86	387	5	-	-	SYM
gujaf-86	387	6	155	155	NUM
gujaf-86	387	7	.	.	PUNCT
gujaf-86	388	1	michino	michino	PROPN
gujaf-86	388	2	,	,	PUNCT
gujaf-86	388	3	w.	w.	PROPN
gujaf-86	388	4	b.	b.	PROPN
gujaf-86	388	5	(	(	PUNCT
gujaf-86	388	6	2013	2013	NUM
gujaf-86	388	7	)	)	PUNCT
gujaf-86	388	8	.	.	PUNCT
gujaf-86	389	1	a	a	DET
gujaf-86	389	2	survey	survey	NOUN
gujaf-86	389	3	of	of	ADP
gujaf-86	389	4	the	the	DET
gujaf-86	389	5	impact	impact	NOUN
gujaf-86	389	6	of	of	ADP
gujaf-86	389	7	internal	internal	ADJ
gujaf-86	389	8	controls	control	NOUN
gujaf-86	389	9	on	on	ADP
gujaf-86	389	10	operational	operational	ADJ
gujaf-86	389	11	efficiency	efficiency	NOUN
gujaf-86	389	12	among	among	ADP
gujaf-86	389	13	ngos	ngos	PROPN
gujaf-86	389	14	in	in	ADP
gujaf-86	389	15	nairobi	nairobi	PROPN
gujaf-86	389	16	.	.	PUNCT
gujaf-86	390	1	unpublished	unpublished	ADJ
gujaf-86	390	2	mba	mba	NOUN
gujaf-86	390	3	thesis	thesis	NOUN
gujaf-86	390	4	,	,	PUNCT
gujaf-86	390	5	university	university	PROPN
gujaf-86	390	6	of	of	ADP
gujaf-86	390	7	nairobi	nairobi	PROPN
gujaf-86	390	8	,	,	PUNCT
gujaf-86	390	9	kenya	kenya	PROPN
gujaf-86	390	10	.	.	PUNCT
gujaf-86	391	1	millichamp	millichamp	PROPN
gujaf-86	391	2	,	,	PUNCT
gujaf-86	391	3	a.	a.	PROPN
gujaf-86	391	4	h.	h.	PROPN
gujaf-86	391	5	(	(	PUNCT
gujaf-86	391	6	2002	2002	NUM
gujaf-86	391	7	)	)	PUNCT
gujaf-86	391	8	.	.	PUNCT
gujaf-86	392	1	auditing	auditing	NOUN
gujaf-86	392	2	:	:	PUNCT
gujaf-86	392	3	an	an	DET
gujaf-86	392	4	instructional	instructional	ADJ
gujaf-86	392	5	manual	manual	NOUN
gujaf-86	392	6	for	for	ADP
gujaf-86	392	7	accounting	accounting	NOUN
gujaf-86	392	8	students	student	NOUN
gujaf-86	392	9	,	,	PUNCT
gujaf-86	392	10	london	london	PROPN
gujaf-86	392	11	:	:	PUNCT
gujaf-86	392	12	dp	dp	NOUN
gujaf-86	392	13	publishers	publisher	NOUN
gujaf-86	392	14	.	.	PUNCT
gujaf-86	393	1	muraleetharan	muraleetharan	NOUN
gujaf-86	393	2	,	,	PUNCT
gujaf-86	393	3	p.	p.	NOUN
gujaf-86	393	4	(	(	PUNCT
gujaf-86	393	5	2016	2016	NUM
gujaf-86	393	6	)	)	PUNCT
gujaf-86	393	7	.	.	PUNCT
gujaf-86	394	1	control	control	NOUN
gujaf-86	394	2	environment	environment	PROPN
gujaf-86	394	3	and	and	CCONJ
gujaf-86	394	4	internal	internal	ADJ
gujaf-86	394	5	control	control	NOUN
gujaf-86	394	6	system	system	NOUN
gujaf-86	394	7	effectiveness	effectiveness	NOUN
gujaf-86	394	8	of	of	ADP
gujaf-86	394	9	public	public	ADJ
gujaf-86	394	10	and	and	CCONJ
gujaf-86	394	11	private	private	ADJ
gujaf-86	394	12	organization	organization	NOUN
gujaf-86	394	13	in	in	ADP
gujaf-86	394	14	jaffna	jaffna	PROPN
gujaf-86	394	15	district	district	PROPN
gujaf-86	394	16	.	.	PUNCT
gujaf-86	395	1	department	department	PROPN
gujaf-86	395	2	of	of	ADP
gujaf-86	395	3	accounting	accounting	NOUN
gujaf-86	395	4	,	,	PUNCT
gujaf-86	395	5	faculty	faculty	NOUN
gujaf-86	395	6	of	of	ADP
gujaf-86	395	7	management	management	NOUN
gujaf-86	395	8	studies	study	NOUN
gujaf-86	395	9	and	and	CCONJ
gujaf-86	395	10	commerce	commerce	PROPN
gujaf-86	395	11	,	,	PUNCT
gujaf-86	395	12	university	university	PROPN
gujaf-86	395	13	of	of	ADP
gujaf-86	395	14	jaffna	jaffna	PROPN
gujaf-86	395	15	,	,	PUNCT
gujaf-86	395	16	sri	sri	PROPN
gujaf-86	395	17	lanka	lanka	PROPN
gujaf-86	395	18	.	.	PUNCT
gujaf-86	396	1	ngalyuka	ngalyuka	PROPN
gujaf-86	396	2	,	,	PUNCT
gujaf-86	396	3	c.	c.	PROPN
gujaf-86	396	4	(	(	PUNCT
gujaf-86	396	5	2013	2013	NUM
gujaf-86	396	6	)	)	PUNCT
gujaf-86	396	7	.	.	PUNCT
gujaf-86	397	1	the	the	DET
gujaf-86	397	2	relationship	relationship	NOUN
gujaf-86	397	3	between	between	ADP
gujaf-86	397	4	ict	ict	NOUN
gujaf-86	397	5	utilization	utilization	NOUN
gujaf-86	397	6	and	and	CCONJ
gujaf-86	397	7	fraud	fraud	NOUN
gujaf-86	397	8	losses	loss	NOUN
gujaf-86	397	9	in	in	ADP
gujaf-86	397	10	commercial	commercial	ADJ
gujaf-86	397	11	banks	bank	NOUN
gujaf-86	397	12	in	in	ADP
gujaf-86	397	13	kenya	kenya	PROPN
gujaf-86	397	14	.	.	PUNCT
gujaf-86	398	1	international	international	ADJ
gujaf-86	398	2	journal	journal	PROPN
gujaf-86	398	3	of	of	ADP
gujaf-86	398	4	business	business	NOUN
gujaf-86	398	5	and	and	CCONJ
gujaf-86	398	6	public	public	ADJ
gujaf-86	398	7	management	management	NOUN
gujaf-86	398	8	,	,	PUNCT
gujaf-86	398	9	2(3	2(3	NUM
gujaf-86	398	10	)	)	PUNCT
gujaf-86	398	11	,	,	PUNCT
gujaf-86	398	12	56	56	NUM
gujaf-86	398	13	-	-	SYM
gujaf-86	398	14	59	59	NUM
gujaf-86	398	15	.	.	PUNCT
gujaf-86	399	1	nigeria	nigeria	PROPN
gujaf-86	399	2	deposit	deposit	PROPN
gujaf-86	399	3	insurance	insurance	NOUN
gujaf-86	399	4	corporation	corporation	NOUN
gujaf-86	399	5	.	.	PUNCT
gujaf-86	400	1	(	(	PUNCT
gujaf-86	400	2	2018	2018	NUM
gujaf-86	400	3	)	)	PUNCT
gujaf-86	400	4	.	.	PUNCT
gujaf-86	401	1	annual	annual	ADJ
gujaf-86	401	2	statement	statement	NOUN
gujaf-86	401	3	and	and	CCONJ
gujaf-86	401	4	reports	report	NOUN
gujaf-86	401	5	.	.	PUNCT
gujaf-86	402	1	abuja	abuja	PROPN
gujaf-86	402	2	.	.	PUNCT
gujaf-86	403	1	ntim	ntim	ADJ
gujaf-86	403	2	-	-	PUNCT
gujaf-86	403	3	sarpong	sarpong	PROPN
gujaf-86	403	4	,	,	PUNCT
gujaf-86	403	5	k.	k.	PROPN
gujaf-86	403	6	(	(	PUNCT
gujaf-86	403	7	2012	2012	NUM
gujaf-86	403	8	)	)	PUNCT
gujaf-86	403	9	.	.	PUNCT
gujaf-86	404	1	internal	internal	ADJ
gujaf-86	404	2	control	control	NOUN
gujaf-86	404	3	system	system	NOUN
gujaf-86	404	4	:	:	PUNCT
gujaf-86	404	5	challenges	challenge	NOUN
gujaf-86	404	6	and	and	CCONJ
gujaf-86	404	7	effects	effect	NOUN
gujaf-86	404	8	on	on	ADP
gujaf-86	404	9	management	management	NOUN
gujaf-86	404	10	,	,	PUNCT
gujaf-86	404	11	staff	staff	NOUN
gujaf-86	404	12	and	and	CCONJ
gujaf-86	404	13	customers	customer	NOUN
gujaf-86	404	14	of	of	ADP
gujaf-86	404	15	agricultural	agricultural	ADJ
gujaf-86	404	16	development	development	PROPN
gujaf-86	404	17	bank	bank	PROPN
gujaf-86	404	18	,	,	PUNCT
gujaf-86	404	19	bong	bong	PROPN
gujaf-86	404	20	-	-	PUNCT
gujaf-86	404	21	ahafo	ahafo	PROPN
gujaf-86	404	22	region	region	NOUN
gujaf-86	404	23	,	,	PUNCT
gujaf-86	404	24	kwame	kwame	PROPN
gujaf-86	404	25	nkrumah	nkrumah	PROPN
gujaf-86	404	26	university	university	PROPN
gujaf-86	404	27	of	of	ADP
gujaf-86	404	28	science	science	NOUN
gujaf-86	404	29	and	and	CCONJ
gujaf-86	404	30	technology	technology	NOUN
gujaf-86	404	31	nwude	nwude	NOUN
gujaf-86	404	32	,	,	PUNCT
gujaf-86	404	33	c.	c.	PROPN
gujaf-86	404	34	(	(	PUNCT
gujaf-86	404	35	2006	2006	NUM
gujaf-86	404	36	)	)	PUNCT
gujaf-86	404	37	.	.	PUNCT
gujaf-86	405	1	bank	bank	NOUN
gujaf-86	405	2	fraud	fraud	PROPN
gujaf-86	405	3	,	,	PUNCT
gujaf-86	405	4	the	the	DET
gujaf-86	405	5	nigerian	nigerian	ADJ
gujaf-86	405	6	banker	banker	NOUN
gujaf-86	405	7	.	.	PUNCT
gujaf-86	406	1	journal	journal	PROPN
gujaf-86	406	2	of	of	ADP
gujaf-86	406	3	the	the	DET
gujaf-86	406	4	chartered	chartered	PROPN
gujaf-86	406	5	institute	institute	PROPN
gujaf-86	406	6	of	of	ADP
gujaf-86	406	7	bankers	bankers	PROPN
gujaf-86	406	8	of	of	ADP
gujaf-86	406	9	nigeria	nigeria	PROPN
gujaf-86	406	10	,	,	PUNCT
gujaf-86	406	11	(	(	PUNCT
gujaf-86	406	12	nibn	nibn	PROPN
gujaf-86	406	13	)	)	PUNCT
gujaf-86	406	14	october	october	PROPN
gujaf-86	406	15	-	-	PUNCT
gujaf-86	406	16	december	december	PROPN
gujaf-86	406	17	,	,	PUNCT
gujaf-86	406	18	p.7	p.7	NOUN
gujaf-86	406	19	.	.	PUNCT
gujaf-86	406	20	onwujiuba	onwujiuba	PROPN
gujaf-86	406	21	,	,	PUNCT
gujaf-86	406	22	m.	m.	NOUN
gujaf-86	406	23	(	(	PUNCT
gujaf-86	406	24	2014	2014	NUM
gujaf-86	406	25	)	)	PUNCT
gujaf-86	406	26	.	.	PUNCT
gujaf-86	407	1	overview	overview	NOUN
gujaf-86	407	2	and	and	CCONJ
gujaf-86	407	3	impact	impact	NOUN
gujaf-86	407	4	of	of	ADP
gujaf-86	407	5	fraud	fraud	NOUN
gujaf-86	407	6	in	in	ADP
gujaf-86	407	7	the	the	DET
gujaf-86	407	8	commercial	commercial	ADJ
gujaf-86	407	9	banks	bank	NOUN
gujaf-86	407	10	in	in	ADP
gujaf-86	407	11	nigeria	nigeria	PROPN
gujaf-86	407	12	.	.	PUNCT
gujaf-86	408	1	international	international	ADJ
gujaf-86	408	2	journal	journal	PROPN
gujaf-86	408	3	of	of	ADP
gujaf-86	408	4	research	research	NOUN
gujaf-86	408	5	in	in	ADP
gujaf-86	408	6	management	management	NOUN
gujaf-86	408	7	,	,	PUNCT
gujaf-86	408	8	economics	economic	NOUN
gujaf-86	408	9	and	and	CCONJ
gujaf-86	408	10	commerce	commerce	PROPN
gujaf-86	408	11	,	,	PUNCT
gujaf-86	408	12	2(3	2(3	NUM
gujaf-86	408	13	)	)	PUNCT
gujaf-86	408	14	.	.	PUNCT
gujaf-86	409	1	347	347	NUM
gujaf-86	409	2	-	-	SYM
gujaf-86	409	3	352	352	NUM
gujaf-86	409	4	.	.	PUNCT
gujaf-86	410	1	ossai	ossai	PROPN
gujaf-86	410	2	,	,	PUNCT
gujaf-86	410	3	c.	c.	PROPN
gujaf-86	410	4	e.	e.	PROPN
gujaf-86	410	5	(	(	PUNCT
gujaf-86	410	6	2005	2005	NUM
gujaf-86	410	7	)	)	PUNCT
gujaf-86	410	8	.	.	PUNCT
gujaf-86	411	1	effectiveness	effectiveness	NOUN
gujaf-86	411	2	of	of	ADP
gujaf-86	411	3	internal	internal	ADJ
gujaf-86	411	4	control	control	NOUN
gujaf-86	411	5	in	in	ADP
gujaf-86	411	6	fraud	fraud	NOUN
gujaf-86	411	7	prevention	prevention	NOUN
gujaf-86	411	8	and	and	CCONJ
gujaf-86	411	9	control	control	NOUN
gujaf-86	411	10	in	in	ADP
gujaf-86	411	11	the	the	DET
gujaf-86	411	12	nigeria	nigeria	PROPN
gujaf-86	411	13	private	private	ADJ
gujaf-86	411	14	sector	sector	NOUN
gujaf-86	411	15	(	(	PUNCT
gujaf-86	411	16	a	a	DET
gujaf-86	411	17	case	case	NOUN
gujaf-86	411	18	study	study	NOUN
gujaf-86	411	19	of	of	ADP
gujaf-86	411	20	the	the	DET
gujaf-86	411	21	cash	cash	NOUN
gujaf-86	411	22	centre	centre	NOUN
gujaf-86	411	23	of	of	ADP
gujaf-86	411	24	delta	delta	PROPN
gujaf-86	411	25	state	state	PROPN
gujaf-86	411	26	university	university	PROPN
gujaf-86	411	27	bursary	bursary	PROPN
gujaf-86	411	28	department	department	PROPN
gujaf-86	411	29	at	at	ADP
gujaf-86	411	30	abraka	abraka	PROPN
gujaf-86	411	31	)	)	PUNCT
gujaf-86	411	32	unpublished	unpublished	ADJ
gujaf-86	411	33	mba	mba	NOUN
gujaf-86	411	34	thesis	thesis	NOUN
gujaf-86	411	35	unec	unec	PROPN
gujaf-86	411	36	:	:	PUNCT
gujaf-86	411	37	department	department	NOUN
gujaf-86	411	38	of	of	ADP
gujaf-86	411	39	banking	banking	NOUN
gujaf-86	411	40	and	and	CCONJ
gujaf-86	411	41	finance	finance	NOUN
gujaf-86	411	42	.	.	PUNCT
gujaf-86	412	1	ozigbo	ozigbo	PROPN
gujaf-86	412	2	,	,	PUNCT
gujaf-86	412	3	s.	s.	PROPN
gujaf-86	412	4	a.	a.	PROPN
gujaf-86	412	5	(	(	PUNCT
gujaf-86	412	6	2015	2015	NUM
gujaf-86	412	7	)	)	PUNCT
gujaf-86	412	8	.	.	PUNCT
gujaf-86	413	1	internal	internal	ADJ
gujaf-86	413	2	control	control	PROPN
gujaf-86	413	3	and	and	CCONJ
gujaf-86	413	4	fraud	fraud	NOUN
gujaf-86	413	5	prevention	prevention	NOUN
gujaf-86	413	6	in	in	ADP
gujaf-86	413	7	nigerian	nigerian	ADJ
gujaf-86	413	8	business	business	NOUN
gujaf-86	413	9	organization	organization	NOUN
gujaf-86	413	10	.	.	PUNCT
gujaf-86	414	1	a	a	DET
gujaf-86	414	2	survey	survey	NOUN
gujaf-86	414	3	of	of	ADP
gujaf-86	414	4	some	some	DET
gujaf-86	414	5	selected	select	VERB
gujaf-86	414	6	companies	company	NOUN
gujaf-86	414	7	in	in	ADP
gujaf-86	414	8	warri	warri	PROPN
gujaf-86	414	9	metropolis	metropolis	PROPN
gujaf-86	414	10	.	.	PUNCT
gujaf-86	415	1	journal	journal	PROPN
gujaf-86	415	2	of	of	ADP
gujaf-86	415	3	policy	policy	NOUN
gujaf-86	415	4	development	development	NOUN
gujaf-86	415	5	studies	study	NOUN
gujaf-86	415	6	,	,	PUNCT
gujaf-86	415	7	9(3	9(3	NUM
gujaf-86	415	8	)	)	PUNCT
gujaf-86	415	9	,	,	PUNCT
gujaf-86	415	10	185188	185188	NUM
gujaf-86	415	11	.	.	PUNCT
gujaf-86	416	1	sang	sing	VERB
gujaf-86	416	2	,	,	PUNCT
gujaf-86	416	3	m.	m.	NOUN
gujaf-86	416	4	j.	j.	PROPN
gujaf-86	416	5	(	(	PUNCT
gujaf-86	416	6	2012	2012	NUM
gujaf-86	416	7	)	)	PUNCT
gujaf-86	416	8	.	.	PUNCT
gujaf-86	417	1	determinants	determinant	NOUN
gujaf-86	417	2	of	of	ADP
gujaf-86	417	3	fraud	fraud	NOUN
gujaf-86	417	4	control	control	NOUN
gujaf-86	417	5	measures	measure	NOUN
gujaf-86	417	6	in	in	ADP
gujaf-86	417	7	commercial	commercial	ADJ
gujaf-86	417	8	banks	bank	NOUN
gujaf-86	417	9	:	:	PUNCT
gujaf-86	417	10	a	a	DET
gujaf-86	417	11	survey	survey	NOUN
gujaf-86	417	12	of	of	ADP
gujaf-86	417	13	selected	select	VERB
gujaf-86	417	14	commercial	commercial	ADJ
gujaf-86	417	15	banks	bank	NOUN
gujaf-86	417	16	in	in	ADP
gujaf-86	417	17	nakuru	nakuru	PROPN
gujaf-86	417	18	town	town	PROPN
gujaf-86	417	19	,	,	PUNCT
gujaf-86	417	20	kenya	kenya	PROPN
gujaf-86	417	21	.	.	PUNCT
gujaf-86	418	1	international	international	ADJ
gujaf-86	418	2	journal	journal	PROPN
gujaf-86	418	3	of	of	ADP
gujaf-86	418	4	science	science	NOUN
gujaf-86	418	5	and	and	CCONJ
gujaf-86	418	6	research	research	NOUN
gujaf-86	418	7	,	,	PUNCT
gujaf-86	418	8	3(10	3(10	NUM
gujaf-86	418	9	)	)	PUNCT
gujaf-86	418	10	,	,	PUNCT
gujaf-86	418	11	2178	2178	NUM
gujaf-86	418	12	-	-	SYM
gujaf-86	418	13	2183	2183	NUM
gujaf-86	418	14	.	.	PUNCT
gujaf-86	419	1	siyanbola	siyanbola	PROPN
gujaf-86	419	2	,	,	PUNCT
gujaf-86	419	3	t.	t.	PROPN
gujaf-86	419	4	t.	t.	PROPN
gujaf-86	419	5	(	(	PUNCT
gujaf-86	419	6	2013	2013	NUM
gujaf-86	419	7	)	)	PUNCT
gujaf-86	419	8	.	.	PUNCT
gujaf-86	420	1	effective	effective	ADJ
gujaf-86	420	2	internal	internal	ADJ
gujaf-86	420	3	controls	control	NOUN
gujaf-86	420	4	system	system	NOUN
gujaf-86	420	5	as	as	ADP
gujaf-86	420	6	antidote	antidote	NOUN
gujaf-86	420	7	for	for	ADP
gujaf-86	420	8	distress	distress	NOUN
gujaf-86	420	9	in	in	ADP
gujaf-86	420	10	the	the	DET
gujaf-86	420	11	banking	banking	NOUN
gujaf-86	420	12	industry	industry	NOUN
gujaf-86	420	13	in	in	ADP
gujaf-86	420	14	nigeria	nigeria	PROPN
gujaf-86	420	15	.	.	PUNCT
gujaf-86	421	1	journal	journal	PROPN
gujaf-86	421	2	of	of	ADP
gujaf-86	421	3	economics	economic	NOUN
gujaf-86	421	4	and	and	CCONJ
gujaf-86	421	5	international	international	ADJ
gujaf-86	421	6	research	research	NOUN
gujaf-86	421	7	,	,	PUNCT
gujaf-86	421	8	1(5	1(5	NUM
gujaf-86	421	9	)	)	PUNCT
gujaf-86	421	10	,	,	PUNCT
gujaf-86	421	11	106	106	NUM
gujaf-86	421	12	-	-	SYM
gujaf-86	421	13	121	121	NUM
gujaf-86	421	14	.	.	PUNCT
gujaf-86	421	15	19	19	NUM
gujaf-86	421	16	theofanis	theofani	NOUN
gujaf-86	421	17	,	,	PUNCT
gujaf-86	421	18	k.	k.	PROPN
gujaf-86	421	19	,	,	PUNCT
gujaf-86	421	20	george	george	PROPN
gujaf-86	421	21	,	,	PUNCT
gujaf-86	421	22	a.	a.	PROPN
gujaf-86	421	23	d.	d.	PROPN
gujaf-86	421	24	,	,	PUNCT
gujaf-86	421	25	&	&	CCONJ
gujaf-86	421	26	nikolaos	nikolaos	PROPN
gujaf-86	421	27	,	,	PUNCT
gujaf-86	421	28	g.	g.	PROPN
gujaf-86	421	29	(	(	PUNCT
gujaf-86	421	30	2011	2011	NUM
gujaf-86	421	31	)	)	PUNCT
gujaf-86	421	32	.	.	PUNCT
gujaf-86	422	1	evaluation	evaluation	NOUN
gujaf-86	422	2	of	of	ADP
gujaf-86	422	3	effectiveness	effectiveness	NOUN
gujaf-86	422	4	of	of	ADP
gujaf-86	422	5	internal	internal	ADJ
gujaf-86	422	6	audit	audit	NOUN
gujaf-86	422	7	in	in	ADP
gujaf-86	422	8	greek	greek	ADJ
gujaf-86	422	9	hotel	hotel	NOUN
gujaf-86	422	10	business	business	NOUN
gujaf-86	422	11	.	.	PUNCT
gujaf-86	423	1	international	international	ADJ
gujaf-86	423	2	journal	journal	PROPN
gujaf-86	423	3	of	of	ADP
gujaf-86	423	4	economic	economic	ADJ
gujaf-86	423	5	sciences	science	NOUN
gujaf-86	423	6	and	and	CCONJ
gujaf-86	423	7	applied	apply	VERB
gujaf-86	423	8	research	research	NOUN
gujaf-86	423	9	4(1	4(1	NOUN
gujaf-86	423	10	)	)	PUNCT
gujaf-86	423	11	,	,	PUNCT
gujaf-86	423	12	1934	1934	NUM
gujaf-86	423	13	.	.	PUNCT
gujaf-86	424	1	tunji	tunji	PROPN
gujaf-86	424	2	,	,	PUNCT
gujaf-86	424	3	s.	s.	PROPN
gujaf-86	424	4	(	(	PUNCT
gujaf-86	424	5	2013	2013	NUM
gujaf-86	424	6	)	)	PUNCT
gujaf-86	424	7	.	.	PUNCT
gujaf-86	425	1	effective	effective	ADJ
gujaf-86	425	2	internal	internal	ADJ
gujaf-86	425	3	control	control	NOUN
gujaf-86	425	4	system	system	NOUN
gujaf-86	425	5	as	as	ADP
gujaf-86	425	6	an	an	DET
gujaf-86	425	7	antidote	antidote	NOUN
gujaf-86	425	8	for	for	ADP
gujaf-86	425	9	distress	distress	NOUN
gujaf-86	425	10	in	in	ADP
gujaf-86	425	11	banking	banking	NOUN
gujaf-86	425	12	industry	industry	NOUN
gujaf-86	425	13	in	in	ADP
gujaf-86	425	14	nigeria	nigeria	PROPN
gujaf-86	425	15	.	.	PUNCT
gujaf-86	426	1	journal	journal	PROPN
gujaf-86	426	2	of	of	ADP
gujaf-86	426	3	economics	economic	NOUN
gujaf-86	426	4	and	and	CCONJ
gujaf-86	426	5	international	international	ADJ
gujaf-86	426	6	business	business	NOUN
gujaf-86	426	7	research	research	NOUN
gujaf-86	426	8	,	,	PUNCT
gujaf-86	426	9	1(5	1(5	NUM
gujaf-86	426	10	)	)	PUNCT
gujaf-86	426	11	,	,	PUNCT
gujaf-86	426	12	106	106	NUM
gujaf-86	426	13	–	–	SYM
gujaf-86	426	14	121	121	NUM
gujaf-86	426	15	.	.	PUNCT
gujaf-86	427	1	udok	udok	PROPN
gujaf-86	427	2	,	,	PUNCT
gujaf-86	427	3	s.	s.	PROPN
gujaf-86	427	4	a.	a.	PROPN
gujaf-86	427	5	(	(	PUNCT
gujaf-86	427	6	2002	2002	NUM
gujaf-86	427	7	)	)	PUNCT
gujaf-86	427	8	.	.	PUNCT
gujaf-86	428	1	motivation	motivation	NOUN
gujaf-86	428	2	and	and	CCONJ
gujaf-86	428	3	frustration	frustration	NOUN
gujaf-86	428	4	in	in	ADP
gujaf-86	428	5	organizations	organization	NOUN
gujaf-86	428	6	.	.	PUNCT
gujaf-86	429	1	paper	paper	NOUN
gujaf-86	429	2	presented	present	VERB
gujaf-86	429	3	at	at	ADP
gujaf-86	429	4	a	a	DET
gujaf-86	429	5	seminar	seminar	NOUN
gujaf-86	429	6	organized	organize	VERB
gujaf-86	429	7	by	by	ADP
gujaf-86	429	8	faculty	faculty	NOUN
gujaf-86	429	9	of	of	ADP
gujaf-86	429	10	administration	administration	NOUN
gujaf-86	429	11	,	,	PUNCT
gujaf-86	429	12	ahmadu	ahmadu	PROPN
gujaf-86	429	13	bello	bello	PROPN
gujaf-86	429	14	university	university	PROPN
gujaf-86	429	15	zaria	zaria	PROPN
gujaf-86	429	16	.	.	PUNCT
gujaf-86	430	1	whittington	whittington	PROPN
gujaf-86	430	2	,	,	PUNCT
gujaf-86	430	3	o.	o.	PROPN
gujaf-86	430	4	r.	r.	PROPN
gujaf-86	430	5	,	,	PUNCT
gujaf-86	430	6	&	&	CCONJ
gujaf-86	430	7	pany	pany	PROPN
gujaf-86	430	8	,	,	PUNCT
gujaf-86	430	9	k.	k.	PROPN
gujaf-86	430	10	(	(	PUNCT
gujaf-86	430	11	2001	2001	NUM
gujaf-86	430	12	)	)	PUNCT
gujaf-86	430	13	.	.	PUNCT
gujaf-86	431	1	principles	principle	NOUN
gujaf-86	431	2	of	of	ADP
gujaf-86	431	3	auditing	auditing	NOUN
gujaf-86	431	4	and	and	CCONJ
gujaf-86	431	5	other	other	ADJ
gujaf-86	431	6	assurance	assurance	NOUN
gujaf-86	431	7	services	service	NOUN
gujaf-86	431	8	.	.	PUNCT
gujaf-86	432	1	irwin	irwin	PROPN
gujaf-86	432	2	/	/	SYM
gujaf-86	432	3	mcgrawhill	mcgrawhill	PROPN
gujaf-86	432	4	.	.	PUNCT
gujaf-86	433	1	new	new	PROPN
gujaf-86	433	2	york	york	PROPN
gujaf-86	433	3	zuraidah	zuraidah	PROPN
gujaf-86	433	4	,	,	PUNCT
gujaf-86	433	5	m.	m.	NOUN
gujaf-86	433	6	s.	s.	PROPN
gujaf-86	433	7	,	,	PUNCT
gujaf-86	433	8	mohd	mohd	PROPN
gujaf-86	433	9	,	,	PUNCT
gujaf-86	433	10	n.	n.	PROPN
gujaf-86	433	11	f.	f.	PROPN
gujaf-86	433	12	,	,	PUNCT
gujaf-86	433	13	&	&	CCONJ
gujaf-86	433	14	yusarina	yusarina	PROPN
gujaf-86	433	15	,	,	PUNCT
gujaf-86	433	16	m.	m.	NOUN
gujaf-86	433	17	i.	i.	PROPN
gujaf-86	433	18	(	(	PUNCT
gujaf-86	433	19	2015	2015	NUM
gujaf-86	433	20	)	)	PUNCT
gujaf-86	433	21	.	.	PUNCT
gujaf-86	434	1	fraud	fraud	NOUN
gujaf-86	434	2	schemes	scheme	NOUN
gujaf-86	434	3	in	in	ADP
gujaf-86	434	4	the	the	DET
gujaf-86	434	5	banking	banking	NOUN
gujaf-86	434	6	institutions	institution	NOUN
gujaf-86	434	7	:	:	PUNCT
gujaf-86	434	8	prevention	prevention	NOUN
gujaf-86	434	9	measures	measure	NOUN
gujaf-86	434	10	to	to	PART
gujaf-86	434	11	avoid	avoid	VERB
gujaf-86	434	12	severe	severe	ADJ
gujaf-86	434	13	financial	financial	ADJ
gujaf-86	434	14	loss	loss	NOUN
gujaf-86	434	15	.	.	PUNCT
gujaf-86	435	1	procedia	procedia	NOUN
gujaf-86	435	2	economics	economic	NOUN
gujaf-86	435	3	and	and	CCONJ
gujaf-86	435	4	finance	finance	NOUN
gujaf-86	435	5	,	,	PUNCT
gujaf-86	435	6	28(5	28(5	NUM
gujaf-86	435	7	)	)	PUNCT
gujaf-86	435	8	,	,	PUNCT
gujaf-86	435	9	107	107	NUM
gujaf-86	435	10	-	-	SYM
gujaf-86	435	11	11	11	NUM
gujaf-86	435	12	.	.	NOUN
gujaf-86	435	13	20	20	NUM