id	sid	tid	token	lemma	pos
iaajah-2368	1	1	microsoft	microsoft	PROPN
iaajah-2368	1	2	word	word	PROPN
iaajah-2368	1	3	igwebuike	igwebuike	PROPN
iaajah-2368	1	4	journal	journal	PROPN
iaajah-2368	1	5	vol	vol	NOUN
iaajah-2368	1	6	.	.	PROPN
iaajah-2368	2	1	5	5	NUM
iaajah-2368	2	2	.	.	X
iaajah-2368	3	1	no	no	INTJ
iaajah-2368	3	2	.	.	PUNCT
iaajah-2368	4	1	2.doc	2.doc	NUM
iaajah-2368	4	2	igwebuike	igwebuike	NOUN
iaajah-2368	4	3	:	:	PUNCT
iaajah-2368	4	4	an	an	DET
iaajah-2368	4	5	african	african	ADJ
iaajah-2368	4	6	journal	journal	NOUN
iaajah-2368	4	7	of	of	ADP
iaajah-2368	4	8	arts	art	NOUN
iaajah-2368	4	9	and	and	CCONJ
iaajah-2368	4	10	humanities	humanity	NOUN
iaajah-2368	4	11	vol	vol	NOUN
iaajah-2368	4	12	.	.	PROPN
iaajah-2368	4	13	5	5	NUM
iaajah-2368	4	14	no	no	DET
iaajah-2368	4	15	2	2	NUM
iaajah-2368	4	16	,	,	PUNCT
iaajah-2368	4	17	march	march	PROPN
iaajah-2368	4	18	2019	2019	NUM
iaajah-2368	4	19	.	.	PUNCT
iaajah-2368	5	1	issn	issn	PROPN
iaajah-2368	5	2	:	:	PUNCT
iaajah-2368	5	3	2488	2488	NUM
iaajah-2368	5	4	-	-	PUNCT
iaajah-2368	5	5	9210(online	9210(online	NUM
iaajah-2368	5	6	)	)	PUNCT
iaajah-2368	5	7	2504	2504	NUM
iaajah-2368	5	8	-	-	SYM
iaajah-2368	5	9	9038(print	9038(print	NUM
iaajah-2368	5	10	)	)	PUNCT
iaajah-2368	5	11	62	62	NUM
iaajah-2368	5	12	(	(	PUNCT
iaajah-2368	5	13	a	a	DET
iaajah-2368	5	14	publication	publication	NOUN
iaajah-2368	5	15	of	of	ADP
iaajah-2368	5	16	tansian	tansian	PROPN
iaajah-2368	5	17	university	university	PROPN
iaajah-2368	5	18	,	,	PUNCT
iaajah-2368	5	19	department	department	NOUN
iaajah-2368	5	20	of	of	ADP
iaajah-2368	5	21	philosophy	philosophy	NOUN
iaajah-2368	5	22	and	and	CCONJ
iaajah-2368	5	23	religious	religious	ADJ
iaajah-2368	5	24	studies	study	NOUN
iaajah-2368	5	25	)	)	PUNCT
iaajah-2368	5	26	effect	effect	NOUN
iaajah-2368	5	27	of	of	ADP
iaajah-2368	5	28	forensic	forensic	ADJ
iaajah-2368	5	29	auditing	auditing	NOUN
iaajah-2368	5	30	on	on	ADP
iaajah-2368	5	31	reducing	reduce	VERB
iaajah-2368	5	32	fraud	fraud	NOUN
iaajah-2368	5	33	cases	case	NOUN
iaajah-2368	5	34	in	in	ADP
iaajah-2368	5	35	nigeria	nigeria	PROPN
iaajah-2368	5	36	money	money	NOUN
iaajah-2368	5	37	deposit	deposit	NOUN
iaajah-2368	5	38	banks	bank	NOUN
iaajah-2368	5	39	asusu	asusu	VERB
iaajah-2368	5	40	peace	peace	NOUN
iaajah-2368	5	41	ukoma	ukoma	PROPN
iaajah-2368	5	42	department	department	PROPN
iaajah-2368	5	43	of	of	ADP
iaajah-2368	5	44	accountancy	accountancy	NOUN
iaajah-2368	5	45	faculty	faculty	NOUN
iaajah-2368	5	46	of	of	ADP
iaajah-2368	5	47	management	management	NOUN
iaajah-2368	5	48	sciences	sciences	PROPN
iaajah-2368	5	49	nnamdi	nnamdi	PROPN
iaajah-2368	5	50	azikiwe	azikiwe	PROPN
iaajah-2368	5	51	university	university	PROPN
iaajah-2368	5	52	,	,	PUNCT
iaajah-2368	5	53	awka	awka	NOUN
iaajah-2368	5	54	abstract	abstract	ADP
iaajah-2368	5	55	the	the	DET
iaajah-2368	5	56	study	study	NOUN
iaajah-2368	5	57	dwelt	dwelt	VERB
iaajah-2368	5	58	on	on	ADP
iaajah-2368	5	59	the	the	DET
iaajah-2368	5	60	effect	effect	NOUN
iaajah-2368	5	61	of	of	ADP
iaajah-2368	5	62	forensic	forensic	ADJ
iaajah-2368	5	63	auditing	auditing	NOUN
iaajah-2368	5	64	in	in	ADP
iaajah-2368	5	65	reducing	reduce	VERB
iaajah-2368	5	66	fraud	fraud	NOUN
iaajah-2368	5	67	cases	case	NOUN
iaajah-2368	5	68	in	in	ADP
iaajah-2368	5	69	deposit	deposit	NOUN
iaajah-2368	5	70	money	money	NOUN
iaajah-2368	5	71	banks	bank	NOUN
iaajah-2368	5	72	(	(	PUNCT
iaajah-2368	5	73	dmbs	dmb	NOUN
iaajah-2368	5	74	)	)	PUNCT
iaajah-2368	5	75	in	in	ADP
iaajah-2368	5	76	nigeria	nigeria	PROPN
iaajah-2368	5	77	.	.	PUNCT
iaajah-2368	6	1	the	the	DET
iaajah-2368	6	2	study	study	NOUN
iaajah-2368	6	3	sought	seek	VERB
iaajah-2368	6	4	to	to	PART
iaajah-2368	6	5	find	find	VERB
iaajah-2368	6	6	out	out	ADP
iaajah-2368	6	7	to	to	PART
iaajah-2368	6	8	find	find	VERB
iaajah-2368	6	9	out	out	ADP
iaajah-2368	6	10	the	the	DET
iaajah-2368	6	11	effect	effect	NOUN
iaajah-2368	6	12	forensic	forensic	ADJ
iaajah-2368	6	13	auditing	auditing	NOUN
iaajah-2368	6	14	have	have	VERB
iaajah-2368	6	15	of	of	ADP
iaajah-2368	6	16	internal	internal	ADJ
iaajah-2368	6	17	control	control	NOUN
iaajah-2368	6	18	system	system	NOUN
iaajah-2368	6	19	,	,	PUNCT
iaajah-2368	6	20	cash	cash	NOUN
iaajah-2368	6	21	management	management	NOUN
iaajah-2368	6	22	system	system	NOUN
iaajah-2368	6	23	and	and	CCONJ
iaajah-2368	6	24	loan	loan	NOUN
iaajah-2368	6	25	processing	processing	NOUN
iaajah-2368	6	26	and	and	CCONJ
iaajah-2368	6	27	repayment	repayment	NOUN
iaajah-2368	6	28	system	system	NOUN
iaajah-2368	6	29	.	.	PUNCT
iaajah-2368	7	1	survey	survey	NOUN
iaajah-2368	7	2	research	research	NOUN
iaajah-2368	7	3	design	design	NOUN
iaajah-2368	7	4	was	be	AUX
iaajah-2368	7	5	adopted	adopt	VERB
iaajah-2368	7	6	in	in	ADP
iaajah-2368	7	7	the	the	DET
iaajah-2368	7	8	study	study	NOUN
iaajah-2368	7	9	.	.	PUNCT
iaajah-2368	8	1	questionnaires	questionnaire	NOUN
iaajah-2368	8	2	,	,	PUNCT
iaajah-2368	8	3	personal	personal	ADJ
iaajah-2368	8	4	interviews	interview	NOUN
iaajah-2368	8	5	,	,	PUNCT
iaajah-2368	8	6	and	and	CCONJ
iaajah-2368	8	7	document	document	NOUN
iaajah-2368	8	8	review	review	NOUN
iaajah-2368	8	9	were	be	AUX
iaajah-2368	8	10	the	the	DET
iaajah-2368	8	11	methods	method	NOUN
iaajah-2368	8	12	that	that	PRON
iaajah-2368	8	13	were	be	AUX
iaajah-2368	8	14	used	use	VERB
iaajah-2368	8	15	to	to	PART
iaajah-2368	8	16	obtain	obtain	VERB
iaajah-2368	8	17	data	datum	NOUN
iaajah-2368	8	18	for	for	ADP
iaajah-2368	8	19	this	this	DET
iaajah-2368	8	20	study	study	NOUN
iaajah-2368	8	21	.	.	PUNCT
iaajah-2368	9	1	a	a	DET
iaajah-2368	9	2	sample	sample	NOUN
iaajah-2368	9	3	of	of	ADP
iaajah-2368	9	4	forty	forty	NUM
iaajah-2368	9	5	eight	eight	NUM
iaajah-2368	9	6	bank	bank	NOUN
iaajah-2368	9	7	auditors	auditor	NOUN
iaajah-2368	9	8	,	,	PUNCT
iaajah-2368	9	9	operational	operational	ADJ
iaajah-2368	9	10	managers	manager	NOUN
iaajah-2368	9	11	and	and	CCONJ
iaajah-2368	9	12	general	general	ADJ
iaajah-2368	9	13	managers	manager	NOUN
iaajah-2368	9	14	were	be	AUX
iaajah-2368	9	15	used	use	VERB
iaajah-2368	9	16	from	from	ADP
iaajah-2368	9	17	sixteen	sixteen	NUM
iaajah-2368	9	18	dmbs	dmb	NOUN
iaajah-2368	9	19	in	in	ADP
iaajah-2368	9	20	nigeria	nigeria	PROPN
iaajah-2368	9	21	.	.	PUNCT
iaajah-2368	10	1	ordinary	ordinary	ADJ
iaajah-2368	10	2	least	least	ADJ
iaajah-2368	10	3	square	square	ADJ
iaajah-2368	10	4	(	(	PUNCT
iaajah-2368	10	5	ols	ol	NOUN
iaajah-2368	10	6	)	)	PUNCT
iaajah-2368	10	7	regression	regression	NOUN
iaajah-2368	10	8	was	be	AUX
iaajah-2368	10	9	used	use	VERB
iaajah-2368	10	10	to	to	PART
iaajah-2368	10	11	analysis	analysis	VERB
iaajah-2368	10	12	the	the	DET
iaajah-2368	10	13	data	datum	NOUN
iaajah-2368	10	14	and	and	CCONJ
iaajah-2368	10	15	it	it	PRON
iaajah-2368	10	16	was	be	AUX
iaajah-2368	10	17	found	find	VERB
iaajah-2368	10	18	that	that	SCONJ
iaajah-2368	10	19	forensic	forensic	ADJ
iaajah-2368	10	20	auditing	auditing	NOUN
iaajah-2368	10	21	services	service	NOUN
iaajah-2368	10	22	is	be	AUX
iaajah-2368	10	23	significantly	significantly	ADV
iaajah-2368	10	24	associated	associate	VERB
iaajah-2368	10	25	with	with	ADP
iaajah-2368	10	26	the	the	DET
iaajah-2368	10	27	internal	internal	ADJ
iaajah-2368	10	28	control	control	NOUN
iaajah-2368	10	29	systems	system	NOUN
iaajah-2368	10	30	and	and	CCONJ
iaajah-2368	10	31	cash	cash	NOUN
iaajah-2368	10	32	management	management	NOUN
iaajah-2368	10	33	systems	system	NOUN
iaajah-2368	10	34	of	of	ADP
iaajah-2368	10	35	dmbs	dmb	NOUN
iaajah-2368	10	36	but	but	CCONJ
iaajah-2368	10	37	not	not	PART
iaajah-2368	10	38	significantly	significantly	ADV
iaajah-2368	10	39	associated	associate	VERB
iaajah-2368	10	40	with	with	ADP
iaajah-2368	10	41	loan	loan	NOUN
iaajah-2368	10	42	processing	processing	NOUN
iaajah-2368	10	43	and	and	CCONJ
iaajah-2368	10	44	repayment	repayment	NOUN
iaajah-2368	10	45	system	system	NOUN
iaajah-2368	10	46	.	.	PUNCT
iaajah-2368	11	1	the	the	DET
iaajah-2368	11	2	study	study	NOUN
iaajah-2368	11	3	recommended	recommend	VERB
iaajah-2368	11	4	for	for	ADP
iaajah-2368	11	5	the	the	DET
iaajah-2368	11	6	adoption	adoption	NOUN
iaajah-2368	11	7	of	of	ADP
iaajah-2368	11	8	forensic	forensic	ADJ
iaajah-2368	11	9	auditing	auditing	NOUN
iaajah-2368	11	10	in	in	ADP
iaajah-2368	11	11	addition	addition	NOUN
iaajah-2368	11	12	to	to	ADP
iaajah-2368	11	13	the	the	DET
iaajah-2368	11	14	external	external	ADJ
iaajah-2368	11	15	audit	audit	NOUN
iaajah-2368	11	16	of	of	ADP
iaajah-2368	11	17	dmbs	dmb	NOUN
iaajah-2368	11	18	in	in	ADP
iaajah-2368	11	19	nigeria	nigeria	PROPN
iaajah-2368	11	20	.	.	PUNCT
iaajah-2368	12	1	keywords	keyword	NOUN
iaajah-2368	12	2	:	:	PUNCT
iaajah-2368	12	3	forensic	forensic	ADJ
iaajah-2368	12	4	auditing	auditing	NOUN
iaajah-2368	12	5	,	,	PUNCT
iaajah-2368	12	6	fraud	fraud	NOUN
iaajah-2368	12	7	cases	case	NOUN
iaajah-2368	12	8	.	.	PUNCT
iaajah-2368	13	1	introduction	introduction	NOUN
iaajah-2368	13	2	the	the	DET
iaajah-2368	13	3	nigerian	nigerian	ADJ
iaajah-2368	13	4	banking	banking	NOUN
iaajah-2368	13	5	sector	sector	NOUN
iaajah-2368	13	6	has	have	AUX
iaajah-2368	13	7	not	not	PART
iaajah-2368	13	8	been	be	AUX
iaajah-2368	13	9	spared	spare	VERB
iaajah-2368	13	10	from	from	ADP
iaajah-2368	13	11	the	the	DET
iaajah-2368	13	12	susceptibility	susceptibility	NOUN
iaajah-2368	13	13	to	to	PART
iaajah-2368	13	14	fraud	fraud	VERB
iaajah-2368	13	15	,	,	PUNCT
iaajah-2368	13	16	both	both	CCONJ
iaajah-2368	13	17	from	from	ADP
iaajah-2368	13	18	within	within	ADP
iaajah-2368	13	19	and	and	CCONJ
iaajah-2368	13	20	without	without	ADP
iaajah-2368	13	21	.	.	PUNCT
iaajah-2368	14	1	fraud	fraud	NOUN
iaajah-2368	14	2	constitutes	constitute	VERB
iaajah-2368	14	3	a	a	DET
iaajah-2368	14	4	problem	problem	NOUN
iaajah-2368	14	5	to	to	ADP
iaajah-2368	14	6	banks	bank	NOUN
iaajah-2368	14	7	in	in	ADP
iaajah-2368	14	8	their	their	PRON
iaajah-2368	14	9	operations	operation	NOUN
iaajah-2368	14	10	and	and	CCONJ
iaajah-2368	14	11	their	their	PRON
iaajah-2368	14	12	roles	role	NOUN
iaajah-2368	14	13	in	in	ADP
iaajah-2368	14	14	the	the	DET
iaajah-2368	14	15	economy	economy	NOUN
iaajah-2368	14	16	at	at	ADP
iaajah-2368	14	17	large	large	ADJ
iaajah-2368	14	18	.	.	PUNCT
iaajah-2368	15	1	various	various	ADJ
iaajah-2368	15	2	countries	country	NOUN
iaajah-2368	15	3	,	,	PUNCT
iaajah-2368	15	4	both	both	CCONJ
iaajah-2368	15	5	the	the	DET
iaajah-2368	15	6	richest	rich	ADJ
iaajah-2368	15	7	and	and	CCONJ
iaajah-2368	15	8	electronically	electronically	ADV
iaajah-2368	15	9	mobile	mobile	ADJ
iaajah-2368	15	10	countries	country	NOUN
iaajah-2368	15	11	have	have	AUX
iaajah-2368	15	12	witness	witnes	VERB
iaajah-2368	15	13	a	a	DET
iaajah-2368	15	14	fair	fair	ADJ
iaajah-2368	15	15	share	share	NOUN
iaajah-2368	15	16	of	of	ADP
iaajah-2368	15	17	financial	financial	ADJ
iaajah-2368	15	18	commotion	commotion	NOUN
iaajah-2368	15	19	and	and	CCONJ
iaajah-2368	15	20	uncertainties	uncertainty	NOUN
iaajah-2368	15	21	sown	sow	VERB
iaajah-2368	15	22	by	by	ADP
iaajah-2368	15	23	fraud	fraud	NOUN
iaajah-2368	15	24	-	-	PUNCT
iaajah-2368	15	25	related	relate	VERB
iaajah-2368	15	26	crimes	crime	NOUN
iaajah-2368	15	27	.	.	PUNCT
iaajah-2368	16	1	the	the	DET
iaajah-2368	16	2	nigerian	nigerian	ADJ
iaajah-2368	16	3	banking	banking	NOUN
iaajah-2368	16	4	sector	sector	NOUN
iaajah-2368	16	5	has	have	AUX
iaajah-2368	16	6	had	have	VERB
iaajah-2368	16	7	a	a	DET
iaajah-2368	16	8	fair	fair	ADJ
iaajah-2368	16	9	share	share	NOUN
iaajah-2368	16	10	of	of	ADP
iaajah-2368	16	11	financial	financial	ADJ
iaajah-2368	16	12	scandals	scandal	NOUN
iaajah-2368	16	13	.	.	PUNCT
iaajah-2368	17	1	the	the	DET
iaajah-2368	17	2	origin	origin	NOUN
iaajah-2368	17	3	of	of	ADP
iaajah-2368	17	4	bank	bank	NOUN
iaajah-2368	17	5	failure	failure	NOUN
iaajah-2368	17	6	in	in	ADP
iaajah-2368	17	7	nigeria	nigeria	PROPN
iaajah-2368	17	8	can	can	AUX
iaajah-2368	17	9	be	be	AUX
iaajah-2368	17	10	traced	trace	VERB
iaajah-2368	17	11	to	to	ADP
iaajah-2368	17	12	the	the	DET
iaajah-2368	17	13	1930s	1930s	NUM
iaajah-2368	17	14	bank	bank	NOUN
iaajah-2368	17	15	failure	failure	NOUN
iaajah-2368	17	16	and	and	CCONJ
iaajah-2368	17	17	crises	crisis	NOUN
iaajah-2368	17	18	.	.	PUNCT
iaajah-2368	18	1	bank	bank	NOUN
iaajah-2368	18	2	failure	failure	NOUN
iaajah-2368	18	3	occurred	occur	VERB
iaajah-2368	18	4	in	in	ADP
iaajah-2368	18	5	the	the	DET
iaajah-2368	18	6	1930s	1930	NOUN
iaajah-2368	18	7	when	when	SCONJ
iaajah-2368	18	8	all	all	DET
iaajah-2368	18	9	indigenous	indigenous	ADJ
iaajah-2368	18	10	banks	bank	NOUN
iaajah-2368	18	11	,	,	PUNCT
iaajah-2368	18	12	except	except	SCONJ
iaajah-2368	18	13	the	the	DET
iaajah-2368	18	14	national	national	ADJ
iaajah-2368	18	15	banks	bank	NOUN
iaajah-2368	18	16	collapsed	collapse	VERB
iaajah-2368	18	17	.	.	PUNCT
iaajah-2368	19	1	this	this	PRON
iaajah-2368	19	2	occurred	occur	VERB
iaajah-2368	19	3	again	again	ADV
iaajah-2368	19	4	during	during	ADP
iaajah-2368	19	5	the	the	DET
iaajah-2368	19	6	banking	banking	NOUN
iaajah-2368	19	7	boom	boom	NOUN
iaajah-2368	19	8	and	and	CCONJ
iaajah-2368	19	9	crash	crash	NOUN
iaajah-2368	19	10	of	of	ADP
iaajah-2368	19	11	the	the	DET
iaajah-2368	19	12	late	late	ADJ
iaajah-2368	19	13	1940s	1940	NOUN
iaajah-2368	19	14	when	when	SCONJ
iaajah-2368	19	15	all	all	PRON
iaajah-2368	19	16	but	but	SCONJ
iaajah-2368	19	17	four	four	NUM
iaajah-2368	19	18	indigenous	indigenous	ADJ
iaajah-2368	19	19	banks	bank	NOUN
iaajah-2368	19	20	were	be	AUX
iaajah-2368	19	21	not	not	PART
iaajah-2368	19	22	liquadited	liquadite	VERB
iaajah-2368	19	23	.	.	PUNCT
iaajah-2368	20	1	sixteen	sixteen	NUM
iaajah-2368	20	2	(	(	PUNCT
iaajah-2368	20	3	16	16	NUM
iaajah-2368	20	4	)	)	PUNCT
iaajah-2368	20	5	banks	bank	NOUN
iaajah-2368	20	6	failed	fail	VERB
iaajah-2368	20	7	between	between	ADP
iaajah-2368	20	8	1952	1952	NUM
iaajah-2368	20	9	and	and	CCONJ
iaajah-2368	20	10	1954	1954	NUM
iaajah-2368	20	11	and	and	CCONJ
iaajah-2368	20	12	twenty	twenty	NUM
iaajah-2368	20	13	six	six	NUM
iaajah-2368	20	14	(	(	PUNCT
iaajah-2368	20	15	26	26	NUM
iaajah-2368	20	16	)	)	PUNCT
iaajah-2368	20	17	failed	fail	VERB
iaajah-2368	20	18	in	in	ADP
iaajah-2368	20	19	the	the	DET
iaajah-2368	20	20	late	late	ADJ
iaajah-2368	20	21	1990s	1990	NOUN
iaajah-2368	20	22	while	while	SCONJ
iaajah-2368	20	23	others	other	NOUN
iaajah-2368	20	24	were	be	AUX
iaajah-2368	20	25	either	either	ADV
iaajah-2368	20	26	restructured	restructure	VERB
iaajah-2368	20	27	,	,	PUNCT
iaajah-2368	20	28	renamed	rename	VERB
iaajah-2368	20	29	or	or	CCONJ
iaajah-2368	20	30	completely	completely	ADV
iaajah-2368	20	31	acquired	acquire	VERB
iaajah-2368	20	32	(	(	PUNCT
iaajah-2368	20	33	owolabi	owolabi	NOUN
iaajah-2368	20	34	,	,	PUNCT
iaajah-2368	20	35	2010	2010	NUM
iaajah-2368	20	36	)	)	PUNCT
iaajah-2368	20	37	.	.	PUNCT
iaajah-2368	21	1	as	as	ADP
iaajah-2368	21	2	a	a	DET
iaajah-2368	21	3	result	result	NOUN
iaajah-2368	21	4	of	of	ADP
iaajah-2368	21	5	capital	capital	NOUN
iaajah-2368	21	6	inadequacies	inadequacy	NOUN
iaajah-2368	21	7	in	in	ADP
iaajah-2368	21	8	2004	2004	NUM
iaajah-2368	21	9	,	,	PUNCT
iaajah-2368	21	10	nigerian	nigerian	ADJ
iaajah-2368	21	11	banks	bank	NOUN
iaajah-2368	21	12	experienced	experience	VERB
iaajah-2368	21	13	liquidity	liquidity	NOUN
iaajah-2368	21	14	problem	problem	NOUN
iaajah-2368	21	15	which	which	PRON
iaajah-2368	21	16	led	lead	VERB
iaajah-2368	21	17	to	to	ADP
iaajah-2368	21	18	the	the	DET
iaajah-2368	21	19	raising	raising	NOUN
iaajah-2368	21	20	of	of	ADP
iaajah-2368	21	21	minimum	minimum	ADJ
iaajah-2368	21	22	capital	capital	NOUN
iaajah-2368	21	23	base	base	NOUN
iaajah-2368	21	24	to	to	ADP
iaajah-2368	21	25	n25	n25	PROPN
iaajah-2368	21	26	billion	billion	NUM
iaajah-2368	21	27	.	.	PUNCT
iaajah-2368	22	1	this	this	PRON
iaajah-2368	22	2	brought	bring	VERB
iaajah-2368	22	3	the	the	DET
iaajah-2368	22	4	number	number	NOUN
iaajah-2368	22	5	of	of	ADP
iaajah-2368	22	6	banks	bank	NOUN
iaajah-2368	22	7	to	to	ADP
iaajah-2368	22	8	25	25	NUM
iaajah-2368	22	9	in	in	ADP
iaajah-2368	22	10	2006	2006	NUM
iaajah-2368	22	11	which	which	PRON
iaajah-2368	22	12	is	be	AUX
iaajah-2368	22	13	a	a	DET
iaajah-2368	22	14	reasonable	reasonable	ADJ
iaajah-2368	22	15	reduction	reduction	NOUN
iaajah-2368	22	16	from	from	ADP
iaajah-2368	22	17	the	the	DET
iaajah-2368	22	18	89	89	NUM
iaajah-2368	22	19	which	which	PRON
iaajah-2368	22	20	existed	exist	VERB
iaajah-2368	22	21	in	in	ADP
iaajah-2368	22	22	2004	2004	NUM
iaajah-2368	22	23	.	.	PUNCT
iaajah-2368	23	1	management	management	NOUN
iaajah-2368	23	2	of	of	ADP
iaajah-2368	23	3	five	five	NUM
iaajah-2368	23	4	banks	bank	NOUN
iaajah-2368	23	5	;	;	PUNCT
iaajah-2368	23	6	igwebuike	igwebuike	NOUN
iaajah-2368	23	7	:	:	PUNCT
iaajah-2368	23	8	an	an	DET
iaajah-2368	23	9	african	african	ADJ
iaajah-2368	23	10	journal	journal	NOUN
iaajah-2368	23	11	of	of	ADP
iaajah-2368	23	12	arts	art	NOUN
iaajah-2368	23	13	and	and	CCONJ
iaajah-2368	23	14	humanities	humanity	NOUN
iaajah-2368	23	15	vol	vol	NOUN
iaajah-2368	23	16	.	.	PROPN
iaajah-2368	23	17	5	5	NUM
iaajah-2368	23	18	no	no	DET
iaajah-2368	23	19	2	2	NUM
iaajah-2368	23	20	,	,	PUNCT
iaajah-2368	23	21	march	march	PROPN
iaajah-2368	23	22	2019	2019	NUM
iaajah-2368	23	23	.	.	PUNCT
iaajah-2368	24	1	issn	issn	PROPN
iaajah-2368	24	2	:	:	PUNCT
iaajah-2368	24	3	2488	2488	NUM
iaajah-2368	24	4	-	-	PUNCT
iaajah-2368	24	5	9210(online	9210(online	NUM
iaajah-2368	24	6	)	)	PUNCT
iaajah-2368	24	7	2504	2504	NUM
iaajah-2368	24	8	-	-	SYM
iaajah-2368	24	9	9038(print	9038(print	NUM
iaajah-2368	24	10	)	)	PUNCT
iaajah-2368	24	11	63	63	NUM
iaajah-2368	24	12	(	(	PUNCT
iaajah-2368	24	13	a	a	DET
iaajah-2368	24	14	publication	publication	NOUN
iaajah-2368	24	15	of	of	ADP
iaajah-2368	24	16	tansian	tansian	PROPN
iaajah-2368	24	17	university	university	PROPN
iaajah-2368	24	18	,	,	PUNCT
iaajah-2368	24	19	department	department	NOUN
iaajah-2368	24	20	of	of	ADP
iaajah-2368	24	21	philosophy	philosophy	NOUN
iaajah-2368	24	22	and	and	CCONJ
iaajah-2368	24	23	religious	religious	ADJ
iaajah-2368	24	24	studies	study	NOUN
iaajah-2368	24	25	)	)	PUNCT
iaajah-2368	24	26	intercontinental	intercontinental	ADJ
iaajah-2368	24	27	,	,	PUNCT
iaajah-2368	24	28	oceanic	oceanic	NOUN
iaajah-2368	24	29	,	,	PUNCT
iaajah-2368	24	30	union	union	NOUN
iaajah-2368	24	31	,	,	PUNCT
iaajah-2368	24	32	afri	afri	PROPN
iaajah-2368	24	33	,	,	PUNCT
iaajah-2368	24	34	and	and	CCONJ
iaajah-2368	24	35	first	first	ADJ
iaajah-2368	24	36	inland	inland	ADJ
iaajah-2368	24	37	banks	bank	NOUN
iaajah-2368	24	38	were	be	AUX
iaajah-2368	24	39	sacked	sack	VERB
iaajah-2368	24	40	over	over	ADP
iaajah-2368	24	41	alleged	allege	VERB
iaajah-2368	24	42	fraud	fraud	NOUN
iaajah-2368	24	43	and	and	CCONJ
iaajah-2368	24	44	mismanagement	mismanagement	NOUN
iaajah-2368	24	45	in	in	ADP
iaajah-2368	24	46	2009	2009	NUM
iaajah-2368	24	47	which	which	PRON
iaajah-2368	24	48	greatly	greatly	ADV
iaajah-2368	24	49	increased	increase	VERB
iaajah-2368	24	50	public	public	ADJ
iaajah-2368	24	51	anxiety	anxiety	NOUN
iaajah-2368	24	52	about	about	ADP
iaajah-2368	24	53	the	the	DET
iaajah-2368	24	54	well	well	ADV
iaajah-2368	24	55	-	-	PUNCT
iaajah-2368	24	56	being	being	NOUN
iaajah-2368	24	57	of	of	ADP
iaajah-2368	24	58	these	these	DET
iaajah-2368	24	59	banks	bank	NOUN
iaajah-2368	24	60	and	and	CCONJ
iaajah-2368	24	61	to	to	ADP
iaajah-2368	24	62	some	some	DET
iaajah-2368	24	63	extent	extent	NOUN
iaajah-2368	24	64	also	also	ADV
iaajah-2368	24	65	created	create	VERB
iaajah-2368	24	66	doubts	doubt	NOUN
iaajah-2368	24	67	about	about	ADP
iaajah-2368	24	68	the	the	DET
iaajah-2368	24	69	audit	audit	NOUN
iaajah-2368	24	70	function	function	NOUN
iaajah-2368	24	71	being	be	AUX
iaajah-2368	24	72	performed	perform	VERB
iaajah-2368	24	73	in	in	ADP
iaajah-2368	24	74	these	these	DET
iaajah-2368	24	75	banks	bank	NOUN
iaajah-2368	24	76	.	.	PUNCT
iaajah-2368	25	1	evidence	evidence	NOUN
iaajah-2368	25	2	therefore	therefore	ADV
iaajah-2368	25	3	shows	show	VERB
iaajah-2368	25	4	that	that	SCONJ
iaajah-2368	25	5	out	out	ADP
iaajah-2368	25	6	of	of	ADP
iaajah-2368	25	7	the	the	DET
iaajah-2368	25	8	25	25	NUM
iaajah-2368	25	9	big	big	ADJ
iaajah-2368	25	10	banks	bank	NOUN
iaajah-2368	25	11	operating	operate	VERB
iaajah-2368	25	12	in	in	ADP
iaajah-2368	25	13	nigeria	nigeria	PROPN
iaajah-2368	25	14	after	after	ADP
iaajah-2368	25	15	recapitalization	recapitalization	NOUN
iaajah-2368	25	16	,	,	PUNCT
iaajah-2368	25	17	three	three	NUM
iaajah-2368	25	18	international	international	ADJ
iaajah-2368	25	19	accounting	accounting	NOUN
iaajah-2368	25	20	firms	firm	NOUN
iaajah-2368	25	21	have	have	AUX
iaajah-2368	25	22	been	be	AUX
iaajah-2368	25	23	their	their	PRON
iaajah-2368	25	24	auditors	auditor	NOUN
iaajah-2368	25	25	(	(	PUNCT
iaajah-2368	25	26	zachariah	zachariah	PROPN
iaajah-2368	25	27	et	et	PROPN
iaajah-2368	25	28	al	al	PROPN
iaajah-2368	25	29	,	,	PUNCT
iaajah-2368	25	30	2014	2014	NUM
iaajah-2368	25	31	)	)	PUNCT
iaajah-2368	25	32	.	.	PUNCT
iaajah-2368	26	1	the	the	DET
iaajah-2368	26	2	large	large	ADJ
iaajah-2368	26	3	number	number	NOUN
iaajah-2368	26	4	of	of	ADP
iaajah-2368	26	5	financial	financial	ADJ
iaajah-2368	26	6	statement	statement	NOUN
iaajah-2368	26	7	fraud	fraud	NOUN
iaajah-2368	26	8	in	in	ADP
iaajah-2368	26	9	the	the	DET
iaajah-2368	26	10	banking	banking	NOUN
iaajah-2368	26	11	sector	sector	NOUN
iaajah-2368	26	12	is	be	AUX
iaajah-2368	26	13	now	now	ADV
iaajah-2368	26	14	of	of	ADP
iaajah-2368	26	15	a	a	DET
iaajah-2368	26	16	great	great	ADJ
iaajah-2368	26	17	concern	concern	NOUN
iaajah-2368	26	18	to	to	ADP
iaajah-2368	26	19	the	the	DET
iaajah-2368	26	20	nation	nation	NOUN
iaajah-2368	26	21	.	.	PUNCT
iaajah-2368	27	1	the	the	DET
iaajah-2368	27	2	inability	inability	NOUN
iaajah-2368	27	3	of	of	ADP
iaajah-2368	27	4	the	the	DET
iaajah-2368	27	5	law	law	NOUN
iaajah-2368	27	6	enforcement	enforcement	NOUN
iaajah-2368	27	7	agents	agent	NOUN
iaajah-2368	27	8	to	to	PART
iaajah-2368	27	9	successfully	successfully	ADV
iaajah-2368	27	10	track	track	VERB
iaajah-2368	27	11	down	down	ADP
iaajah-2368	27	12	perpetrators	perpetrator	NOUN
iaajah-2368	27	13	of	of	ADP
iaajah-2368	27	14	fraud	fraud	NOUN
iaajah-2368	27	15	has	have	AUX
iaajah-2368	27	16	made	make	VERB
iaajah-2368	27	17	it	it	PRON
iaajah-2368	27	18	worrisome	worrisome	ADJ
iaajah-2368	27	19	.	.	PUNCT
iaajah-2368	28	1	fraud	fraud	NOUN
iaajah-2368	28	2	prevention	prevention	NOUN
iaajah-2368	28	3	,	,	PUNCT
iaajah-2368	28	4	detection	detection	NOUN
iaajah-2368	28	5	and	and	CCONJ
iaajah-2368	28	6	reduction	reduction	NOUN
iaajah-2368	28	7	are	be	AUX
iaajah-2368	28	8	of	of	ADP
iaajah-2368	28	9	course	course	NOUN
iaajah-2368	28	10	outside	outside	ADP
iaajah-2368	28	11	the	the	DET
iaajah-2368	28	12	ambit	ambit	NOUN
iaajah-2368	28	13	of	of	ADP
iaajah-2368	28	14	the	the	DET
iaajah-2368	28	15	statutory	statutory	ADJ
iaajah-2368	28	16	auditor	auditor	NOUN
iaajah-2368	28	17	to	to	PART
iaajah-2368	28	18	report	report	VERB
iaajah-2368	28	19	on	on	ADP
iaajah-2368	28	20	except	except	SCONJ
iaajah-2368	28	21	when	when	SCONJ
iaajah-2368	28	22	placed	place	VERB
iaajah-2368	28	23	on	on	ADP
iaajah-2368	28	24	inquiry	inquiry	NOUN
iaajah-2368	28	25	.	.	PUNCT
iaajah-2368	29	1	his	his	PRON
iaajah-2368	29	2	responsibility	responsibility	NOUN
iaajah-2368	29	3	is	be	AUX
iaajah-2368	29	4	defined	define	VERB
iaajah-2368	29	5	by	by	ADP
iaajah-2368	29	6	sec	sec	PROPN
iaajah-2368	29	7	.	.	PROPN
iaajah-2368	30	1	359	359	NUM
iaajah-2368	31	1	(	(	PUNCT
iaajah-2368	31	2	cama	cama	NOUN
iaajah-2368	31	3	,	,	PUNCT
iaajah-2368	31	4	2004	2004	NUM
iaajah-2368	31	5	)	)	PUNCT
iaajah-2368	31	6	and	and	CCONJ
iaajah-2368	31	7	the	the	DET
iaajah-2368	31	8	relevant	relevant	ADJ
iaajah-2368	31	9	auditing	auditing	NOUN
iaajah-2368	31	10	standards	standard	NOUN
iaajah-2368	31	11	.	.	PUNCT
iaajah-2368	32	1	in	in	ADP
iaajah-2368	32	2	relation	relation	NOUN
iaajah-2368	32	3	to	to	ADP
iaajah-2368	32	4	external	external	ADJ
iaajah-2368	32	5	auditors	auditor	NOUN
iaajah-2368	32	6	’	’	PART
iaajah-2368	32	7	work	work	NOUN
iaajah-2368	32	8	,	,	PUNCT
iaajah-2368	32	9	statutory	statutory	ADJ
iaajah-2368	32	10	regulations	regulation	NOUN
iaajah-2368	32	11	such	such	ADJ
iaajah-2368	32	12	as	as	ADP
iaajah-2368	32	13	companies	company	NOUN
iaajah-2368	32	14	and	and	CCONJ
iaajah-2368	32	15	allied	ally	VERB
iaajah-2368	32	16	matters	matter	NOUN
iaajah-2368	32	17	act	act	VERB
iaajah-2368	32	18	2004	2004	NUM
iaajah-2368	32	19	(	(	PUNCT
iaajah-2368	32	20	as	as	ADP
iaajah-2368	32	21	amended	amend	VERB
iaajah-2368	32	22	)	)	PUNCT
iaajah-2368	32	23	,	,	PUNCT
iaajah-2368	32	24	nigerian	nigerian	ADJ
iaajah-2368	32	25	deposit	deposit	NOUN
iaajah-2368	32	26	insurance	insurance	NOUN
iaajah-2368	32	27	corporation	corporation	NOUN
iaajah-2368	32	28	(	(	PUNCT
iaajah-2368	32	29	ndic	ndic	ADJ
iaajah-2368	32	30	)	)	PUNCT
iaajah-2368	32	31	act	act	NOUN
iaajah-2368	32	32	2007	2007	NUM
iaajah-2368	32	33	,	,	PUNCT
iaajah-2368	32	34	banks	bank	NOUN
iaajah-2368	32	35	and	and	CCONJ
iaajah-2368	32	36	other	other	ADJ
iaajah-2368	32	37	financial	financial	ADJ
iaajah-2368	32	38	institutions	institution	NOUN
iaajah-2368	32	39	act	act	VERB
iaajah-2368	32	40	(	(	PUNCT
iaajah-2368	32	41	bofia	bofia	NOUN
iaajah-2368	32	42	)	)	PUNCT
iaajah-2368	32	43	1991	1991	NUM
iaajah-2368	32	44	,	,	PUNCT
iaajah-2368	32	45	and	and	CCONJ
iaajah-2368	32	46	banks	bank	NOUN
iaajah-2368	32	47	ordinance	ordinance	NOUN
iaajah-2368	32	48	1991	1991	NUM
iaajah-2368	32	49	have	have	AUX
iaajah-2368	32	50	not	not	PART
iaajah-2368	32	51	spelt	spelt	VERB
iaajah-2368	32	52	out	out	ADP
iaajah-2368	32	53	fraud	fraud	NOUN
iaajah-2368	32	54	detection	detection	NOUN
iaajah-2368	32	55	as	as	ADP
iaajah-2368	32	56	part	part	NOUN
iaajah-2368	32	57	of	of	ADP
iaajah-2368	32	58	auditor	auditor	NOUN
iaajah-2368	32	59	’s	’s	PART
iaajah-2368	32	60	duty	duty	NOUN
iaajah-2368	32	61	rather	rather	ADV
iaajah-2368	32	62	than	than	ADP
iaajah-2368	32	63	management	management	NOUN
iaajah-2368	32	64	.	.	PUNCT
iaajah-2368	33	1	conventional	conventional	ADJ
iaajah-2368	33	2	auditing	auditing	NOUN
iaajah-2368	33	3	has	have	AUX
iaajah-2368	33	4	become	become	VERB
iaajah-2368	33	5	ineffective	ineffective	ADJ
iaajah-2368	33	6	in	in	ADP
iaajah-2368	33	7	its	its	PRON
iaajah-2368	33	8	preventive	preventive	ADJ
iaajah-2368	33	9	role	role	NOUN
iaajah-2368	33	10	,	,	PUNCT
iaajah-2368	33	11	and	and	CCONJ
iaajah-2368	33	12	lack	lack	NOUN
iaajah-2368	33	13	of	of	ADP
iaajah-2368	33	14	integrity	integrity	NOUN
iaajah-2368	33	15	which	which	PRON
iaajah-2368	33	16	is	be	AUX
iaajah-2368	33	17	an	an	DET
iaajah-2368	33	18	essential	essential	ADJ
iaajah-2368	33	19	quality	quality	NOUN
iaajah-2368	33	20	of	of	ADP
iaajah-2368	33	21	an	an	DET
iaajah-2368	33	22	auditor	auditor	NOUN
iaajah-2368	33	23	.	.	PUNCT
iaajah-2368	34	1	this	this	PRON
iaajah-2368	34	2	means	mean	VERB
iaajah-2368	34	3	there	there	PRON
iaajah-2368	34	4	is	be	VERB
iaajah-2368	34	5	need	need	NOUN
iaajah-2368	34	6	to	to	PART
iaajah-2368	34	7	devise	devise	VERB
iaajah-2368	34	8	different	different	ADJ
iaajah-2368	34	9	means	mean	NOUN
iaajah-2368	34	10	of	of	ADP
iaajah-2368	34	11	tackling	tackle	VERB
iaajah-2368	34	12	fraud	fraud	NOUN
iaajah-2368	34	13	taking	take	VERB
iaajah-2368	34	14	into	into	ADP
iaajah-2368	34	15	consideration	consideration	NOUN
iaajah-2368	34	16	the	the	DET
iaajah-2368	34	17	types	type	NOUN
iaajah-2368	34	18	of	of	ADP
iaajah-2368	34	19	frauds	fraud	NOUN
iaajah-2368	34	20	,	,	PUNCT
iaajah-2368	34	21	perpetrators	perpetrator	NOUN
iaajah-2368	34	22	,	,	PUNCT
iaajah-2368	34	23	the	the	DET
iaajah-2368	34	24	mode	mode	NOUN
iaajah-2368	34	25	of	of	ADP
iaajah-2368	34	26	perpetration	perpetration	NOUN
iaajah-2368	34	27	,	,	PUNCT
iaajah-2368	34	28	and	and	CCONJ
iaajah-2368	34	29	the	the	DET
iaajah-2368	34	30	duties	duty	NOUN
iaajah-2368	34	31	of	of	ADP
iaajah-2368	34	32	external	external	ADJ
iaajah-2368	34	33	auditors	auditor	NOUN
iaajah-2368	34	34	as	as	SCONJ
iaajah-2368	34	35	enshrined	enshrine	VERB
iaajah-2368	34	36	in	in	ADP
iaajah-2368	34	37	the	the	DET
iaajah-2368	34	38	governing	govern	VERB
iaajah-2368	34	39	statutes	statute	NOUN
iaajah-2368	34	40	.	.	PUNCT
iaajah-2368	35	1	in	in	ADP
iaajah-2368	35	2	response	response	NOUN
iaajah-2368	35	3	to	to	ADP
iaajah-2368	35	4	this	this	PRON
iaajah-2368	35	5	,	,	PUNCT
iaajah-2368	35	6	forensic	forensic	ADJ
iaajah-2368	35	7	auditing	auditing	NOUN
iaajah-2368	35	8	came	come	VERB
iaajah-2368	35	9	to	to	ADP
iaajah-2368	35	10	the	the	DET
iaajah-2368	35	11	fore	fore	NOUN
iaajah-2368	35	12	.	.	PUNCT
iaajah-2368	36	1	forensic	forensic	ADJ
iaajah-2368	36	2	auditing	auditing	NOUN
iaajah-2368	36	3	is	be	AUX
iaajah-2368	36	4	perceived	perceive	VERB
iaajah-2368	36	5	to	to	PART
iaajah-2368	36	6	have	have	AUX
iaajah-2368	36	7	evolved	evolve	VERB
iaajah-2368	36	8	in	in	ADP
iaajah-2368	36	9	response	response	NOUN
iaajah-2368	36	10	to	to	ADP
iaajah-2368	36	11	certain	certain	ADJ
iaajah-2368	36	12	emerging	emerge	VERB
iaajah-2368	36	13	fraud	fraud	NOUN
iaajah-2368	36	14	related	relate	VERB
iaajah-2368	36	15	cases	case	NOUN
iaajah-2368	36	16	and	and	CCONJ
iaajah-2368	36	17	the	the	DET
iaajah-2368	36	18	increasing	increase	VERB
iaajah-2368	36	19	sophistication	sophistication	NOUN
iaajah-2368	36	20	of	of	ADP
iaajah-2368	36	21	financial	financial	ADJ
iaajah-2368	36	22	fraud	fraud	NOUN
iaajah-2368	36	23	requires	require	VERB
iaajah-2368	36	24	that	that	SCONJ
iaajah-2368	36	25	forensic	forensic	ADJ
iaajah-2368	36	26	auditing	auditing	NOUN
iaajah-2368	36	27	be	be	AUX
iaajah-2368	36	28	added	add	VERB
iaajah-2368	36	29	to	to	ADP
iaajah-2368	36	30	the	the	DET
iaajah-2368	36	31	tools	tool	NOUN
iaajah-2368	36	32	necessary	necessary	ADJ
iaajah-2368	36	33	to	to	PART
iaajah-2368	36	34	bring	bring	VERB
iaajah-2368	36	35	about	about	ADP
iaajah-2368	36	36	the	the	DET
iaajah-2368	36	37	successful	successful	ADJ
iaajah-2368	36	38	investigation	investigation	NOUN
iaajah-2368	36	39	and	and	CCONJ
iaajah-2368	36	40	prosecution	prosecution	NOUN
iaajah-2368	36	41	of	of	ADP
iaajah-2368	36	42	those	those	DET
iaajah-2368	36	43	individuals	individual	NOUN
iaajah-2368	36	44	involved	involve	VERB
iaajah-2368	36	45	in	in	ADP
iaajah-2368	36	46	criminal	criminal	ADJ
iaajah-2368	36	47	activities	activity	NOUN
iaajah-2368	36	48	(	(	PUNCT
iaajah-2368	36	49	nwosu	nwosu	NOUN
iaajah-2368	36	50	,	,	PUNCT
iaajah-2368	36	51	2015	2015	NUM
iaajah-2368	36	52	)	)	PUNCT
iaajah-2368	36	53	.	.	PUNCT
iaajah-2368	37	1	it	it	PRON
iaajah-2368	37	2	is	be	AUX
iaajah-2368	37	3	against	against	ADP
iaajah-2368	37	4	this	this	DET
iaajah-2368	37	5	backdrop	backdrop	NOUN
iaajah-2368	37	6	that	that	SCONJ
iaajah-2368	37	7	the	the	DET
iaajah-2368	37	8	study	study	NOUN
iaajah-2368	37	9	seeks	seek	VERB
iaajah-2368	37	10	to	to	PART
iaajah-2368	37	11	examine	examine	VERB
iaajah-2368	37	12	the	the	DET
iaajah-2368	37	13	effect	effect	NOUN
iaajah-2368	37	14	of	of	ADP
iaajah-2368	37	15	forensic	forensic	ADJ
iaajah-2368	37	16	auditing	auditing	NOUN
iaajah-2368	37	17	on	on	ADP
iaajah-2368	37	18	reducing	reduce	VERB
iaajah-2368	37	19	fraud	fraud	NOUN
iaajah-2368	37	20	cases	case	NOUN
iaajah-2368	37	21	in	in	ADP
iaajah-2368	37	22	nigeria	nigeria	PROPN
iaajah-2368	37	23	deposit	deposit	NOUN
iaajah-2368	37	24	money	money	NOUN
iaajah-2368	37	25	banks	bank	NOUN
iaajah-2368	37	26	.	.	PUNCT
iaajah-2368	38	1	1.2	1.2	NUM
iaajah-2368	38	2	statement	statement	NOUN
iaajah-2368	38	3	of	of	ADP
iaajah-2368	38	4	research	research	NOUN
iaajah-2368	38	5	problems	problem	NOUN
iaajah-2368	38	6	the	the	DET
iaajah-2368	38	7	demand	demand	NOUN
iaajah-2368	38	8	for	for	ADP
iaajah-2368	38	9	forensic	forensic	ADJ
iaajah-2368	38	10	audit	audit	NOUN
iaajah-2368	38	11	service	service	NOUN
iaajah-2368	38	12	has	have	AUX
iaajah-2368	38	13	been	be	AUX
iaajah-2368	38	14	on	on	ADP
iaajah-2368	38	15	the	the	DET
iaajah-2368	38	16	forefront	forefront	NOUN
iaajah-2368	38	17	as	as	ADP
iaajah-2368	38	18	a	a	DET
iaajah-2368	38	19	result	result	NOUN
iaajah-2368	38	20	of	of	ADP
iaajah-2368	38	21	increasing	increase	VERB
iaajah-2368	38	22	fraudulent	fraudulent	ADJ
iaajah-2368	38	23	practices	practice	NOUN
iaajah-2368	38	24	in	in	ADP
iaajah-2368	38	25	businesses	business	NOUN
iaajah-2368	38	26	around	around	ADP
iaajah-2368	38	27	the	the	DET
iaajah-2368	38	28	world	world	NOUN
iaajah-2368	38	29	in	in	ADP
iaajah-2368	38	30	recent	recent	ADJ
iaajah-2368	38	31	time	time	NOUN
iaajah-2368	38	32	.	.	PUNCT
iaajah-2368	39	1	the	the	DET
iaajah-2368	39	2	fraud	fraud	NOUN
iaajah-2368	39	3	scandals	scandal	NOUN
iaajah-2368	39	4	that	that	PRON
iaajah-2368	39	5	are	be	AUX
iaajah-2368	39	6	most	most	ADV
iaajah-2368	39	7	often	often	ADV
iaajah-2368	39	8	quoted	quote	VERB
iaajah-2368	39	9	which	which	PRON
iaajah-2368	39	10	almost	almost	ADV
iaajah-2368	39	11	swallow	swallow	VERB
iaajah-2368	39	12	the	the	DET
iaajah-2368	39	13	corporate	corporate	ADJ
iaajah-2368	39	14	world	world	NOUN
iaajah-2368	39	15	were	be	AUX
iaajah-2368	39	16	cases	case	NOUN
iaajah-2368	39	17	of	of	ADP
iaajah-2368	39	18	enron	enron	PROPN
iaajah-2368	39	19	,	,	PUNCT
iaajah-2368	39	20	arthur	arthur	PROPN
iaajah-2368	39	21	anderson	anderson	PROPN
iaajah-2368	39	22	,	,	PUNCT
iaajah-2368	39	23	and	and	CCONJ
iaajah-2368	39	24	worldcom	worldcom	PROPN
iaajah-2368	39	25	.	.	PUNCT
iaajah-2368	40	1	these	these	DET
iaajah-2368	40	2	cases	case	NOUN
iaajah-2368	40	3	actually	actually	ADV
iaajah-2368	40	4	laid	lay	VERB
iaajah-2368	40	5	bare	bare	ADJ
iaajah-2368	40	6	the	the	DET
iaajah-2368	40	7	urgent	urgent	ADJ
iaajah-2368	40	8	need	need	NOUN
iaajah-2368	40	9	for	for	ADP
iaajah-2368	40	10	forensic	forensic	ADJ
iaajah-2368	40	11	auditing	auditing	NOUN
iaajah-2368	40	12	.	.	PUNCT
iaajah-2368	41	1	frequent	frequent	ADJ
iaajah-2368	41	2	fraud	fraud	NOUN
iaajah-2368	41	3	igwebuike	igwebuike	PROPN
iaajah-2368	41	4	:	:	PUNCT
iaajah-2368	41	5	an	an	DET
iaajah-2368	41	6	african	african	ADJ
iaajah-2368	41	7	journal	journal	NOUN
iaajah-2368	41	8	of	of	ADP
iaajah-2368	41	9	arts	art	NOUN
iaajah-2368	41	10	and	and	CCONJ
iaajah-2368	41	11	humanities	humanity	NOUN
iaajah-2368	41	12	vol	vol	NOUN
iaajah-2368	41	13	.	.	PROPN
iaajah-2368	41	14	5	5	NUM
iaajah-2368	41	15	no	no	DET
iaajah-2368	41	16	2	2	NUM
iaajah-2368	41	17	,	,	PUNCT
iaajah-2368	41	18	march	march	PROPN
iaajah-2368	41	19	2019	2019	NUM
iaajah-2368	41	20	.	.	PUNCT
iaajah-2368	42	1	issn	issn	PROPN
iaajah-2368	42	2	:	:	PUNCT
iaajah-2368	42	3	2488	2488	NUM
iaajah-2368	42	4	-	-	PUNCT
iaajah-2368	42	5	9210(online	9210(online	NUM
iaajah-2368	42	6	)	)	PUNCT
iaajah-2368	42	7	2504	2504	NUM
iaajah-2368	42	8	-	-	SYM
iaajah-2368	42	9	9038(print	9038(print	NUM
iaajah-2368	42	10	)	)	PUNCT
iaajah-2368	42	11	64	64	NUM
iaajah-2368	42	12	(	(	PUNCT
iaajah-2368	42	13	a	a	DET
iaajah-2368	42	14	publication	publication	NOUN
iaajah-2368	42	15	of	of	ADP
iaajah-2368	42	16	tansian	tansian	PROPN
iaajah-2368	42	17	university	university	PROPN
iaajah-2368	42	18	,	,	PUNCT
iaajah-2368	42	19	department	department	NOUN
iaajah-2368	42	20	of	of	ADP
iaajah-2368	42	21	philosophy	philosophy	NOUN
iaajah-2368	42	22	and	and	CCONJ
iaajah-2368	42	23	religious	religious	ADJ
iaajah-2368	42	24	studies	study	NOUN
iaajah-2368	42	25	)	)	PUNCT
iaajah-2368	42	26	cases	case	NOUN
iaajah-2368	42	27	in	in	ADP
iaajah-2368	42	28	the	the	DET
iaajah-2368	42	29	nigerian	nigerian	ADJ
iaajah-2368	42	30	dmbs	dmb	NOUN
iaajah-2368	42	31	makes	make	VERB
iaajah-2368	42	32	the	the	DET
iaajah-2368	42	33	integrity	integrity	NOUN
iaajah-2368	42	34	of	of	ADP
iaajah-2368	42	35	the	the	DET
iaajah-2368	42	36	employees	employee	NOUN
iaajah-2368	42	37	,	,	PUNCT
iaajah-2368	42	38	management	management	NOUN
iaajah-2368	42	39	,	,	PUNCT
iaajah-2368	42	40	internal	internal	ADJ
iaajah-2368	42	41	auditors	auditor	NOUN
iaajah-2368	42	42	and	and	CCONJ
iaajah-2368	42	43	even	even	ADV
iaajah-2368	42	44	the	the	DET
iaajah-2368	42	45	external	external	ADJ
iaajah-2368	42	46	auditors	auditor	NOUN
iaajah-2368	42	47	of	of	ADP
iaajah-2368	42	48	the	the	DET
iaajah-2368	42	49	banks	bank	NOUN
iaajah-2368	42	50	questionable	questionable	ADJ
iaajah-2368	42	51	and	and	CCONJ
iaajah-2368	42	52	also	also	ADV
iaajah-2368	42	53	gives	give	VERB
iaajah-2368	42	54	rise	rise	NOUN
iaajah-2368	42	55	to	to	ADP
iaajah-2368	42	56	absolute	absolute	ADJ
iaajah-2368	42	57	loss	loss	NOUN
iaajah-2368	42	58	of	of	ADP
iaajah-2368	42	59	customers	customer	NOUN
iaajah-2368	42	60	’	'	PUNCT
iaajah-2368	42	61	confidence	confidence	NOUN
iaajah-2368	42	62	in	in	ADP
iaajah-2368	42	63	banking	banking	NOUN
iaajah-2368	42	64	.	.	PUNCT
iaajah-2368	43	1	such	such	ADJ
iaajah-2368	43	2	widespread	widespread	ADJ
iaajah-2368	43	3	of	of	ADP
iaajah-2368	43	4	fraud	fraud	NOUN
iaajah-2368	43	5	in	in	ADP
iaajah-2368	43	6	the	the	DET
iaajah-2368	43	7	banking	banking	NOUN
iaajah-2368	43	8	sector	sector	NOUN
iaajah-2368	43	9	have	have	AUX
iaajah-2368	43	10	made	make	VERB
iaajah-2368	43	11	traditional	traditional	ADJ
iaajah-2368	43	12	auditing	auditing	NOUN
iaajah-2368	43	13	and	and	CCONJ
iaajah-2368	43	14	investigation	investigation	NOUN
iaajah-2368	43	15	ineffective	ineffective	ADJ
iaajah-2368	43	16	and	and	CCONJ
iaajah-2368	43	17	inefficient	inefficient	ADJ
iaajah-2368	43	18	in	in	ADP
iaajah-2368	43	19	the	the	DET
iaajah-2368	43	20	detection	detection	NOUN
iaajah-2368	43	21	,	,	PUNCT
iaajah-2368	43	22	prevention	prevention	NOUN
iaajah-2368	43	23	and	and	CCONJ
iaajah-2368	43	24	reduction	reduction	NOUN
iaajah-2368	43	25	of	of	ADP
iaajah-2368	43	26	fraud	fraud	NOUN
iaajah-2368	43	27	confronting	confront	VERB
iaajah-2368	43	28	it	it	PRON
iaajah-2368	43	29	.	.	PUNCT
iaajah-2368	44	1	however	however	ADV
iaajah-2368	44	2	existing	exist	VERB
iaajah-2368	44	3	laws	law	NOUN
iaajah-2368	44	4	have	have	AUX
iaajah-2368	44	5	been	be	AUX
iaajah-2368	44	6	evoked	evoke	VERB
iaajah-2368	44	7	to	to	PART
iaajah-2368	44	8	show	show	VERB
iaajah-2368	44	9	that	that	SCONJ
iaajah-2368	44	10	fraud	fraud	NOUN
iaajah-2368	44	11	detection	detection	NOUN
iaajah-2368	44	12	is	be	AUX
iaajah-2368	44	13	not	not	PART
iaajah-2368	44	14	in	in	ADP
iaajah-2368	44	15	the	the	DET
iaajah-2368	44	16	scope	scope	NOUN
iaajah-2368	44	17	of	of	ADP
iaajah-2368	44	18	the	the	DET
iaajah-2368	44	19	external	external	ADJ
iaajah-2368	44	20	auditors	auditor	NOUN
iaajah-2368	44	21	’	’	PART
iaajah-2368	44	22	duties	duty	NOUN
iaajah-2368	44	23	rather	rather	ADV
iaajah-2368	44	24	he	he	PRON
iaajah-2368	44	25	is	be	AUX
iaajah-2368	44	26	saddled	saddle	VERB
iaajah-2368	44	27	with	with	ADP
iaajah-2368	44	28	the	the	DET
iaajah-2368	44	29	responsibility	responsibility	NOUN
iaajah-2368	44	30	of	of	ADP
iaajah-2368	44	31	providing	provide	VERB
iaajah-2368	44	32	an	an	DET
iaajah-2368	44	33	assurance	assurance	NOUN
iaajah-2368	44	34	on	on	ADP
iaajah-2368	44	35	the	the	DET
iaajah-2368	44	36	financial	financial	ADJ
iaajah-2368	44	37	statement	statement	NOUN
iaajah-2368	44	38	prepared	prepare	VERB
iaajah-2368	44	39	by	by	ADP
iaajah-2368	44	40	the	the	DET
iaajah-2368	44	41	management	management	NOUN
iaajah-2368	44	42	.	.	PUNCT
iaajah-2368	45	1	the	the	DET
iaajah-2368	45	2	financial	financial	ADJ
iaajah-2368	45	3	loss	loss	NOUN
iaajah-2368	45	4	caused	cause	VERB
iaajah-2368	45	5	by	by	ADP
iaajah-2368	45	6	fraud	fraud	NOUN
iaajah-2368	45	7	has	have	AUX
iaajah-2368	45	8	in	in	ADP
iaajah-2368	45	9	several	several	ADJ
iaajah-2368	45	10	cases	case	NOUN
iaajah-2368	45	11	rendered	render	VERB
iaajah-2368	45	12	some	some	DET
iaajah-2368	45	13	customers	customer	NOUN
iaajah-2368	45	14	of	of	ADP
iaajah-2368	45	15	banks	bank	NOUN
iaajah-2368	45	16	penniless	penniless	ADJ
iaajah-2368	45	17	who	who	PRON
iaajah-2368	45	18	once	once	ADV
iaajah-2368	45	19	had	have	VERB
iaajah-2368	45	20	substantial	substantial	ADJ
iaajah-2368	45	21	amount	amount	NOUN
iaajah-2368	45	22	of	of	ADP
iaajah-2368	45	23	money	money	NOUN
iaajah-2368	45	24	in	in	ADP
iaajah-2368	45	25	his	his	PRON
iaajah-2368	45	26	bank	bank	NOUN
iaajah-2368	45	27	account	account	NOUN
iaajah-2368	45	28	.	.	PUNCT
iaajah-2368	46	1	since	since	SCONJ
iaajah-2368	46	2	the	the	DET
iaajah-2368	46	3	external	external	ADJ
iaajah-2368	46	4	auditors	auditor	NOUN
iaajah-2368	46	5	’	’	PART
iaajah-2368	46	6	functions	function	NOUN
iaajah-2368	46	7	can	can	AUX
iaajah-2368	46	8	not	not	PART
iaajah-2368	46	9	cover	cover	VERB
iaajah-2368	46	10	fraud	fraud	NOUN
iaajah-2368	46	11	detection	detection	NOUN
iaajah-2368	46	12	,	,	PUNCT
iaajah-2368	46	13	a	a	DET
iaajah-2368	46	14	system	system	NOUN
iaajah-2368	46	15	that	that	PRON
iaajah-2368	46	16	needs	need	VERB
iaajah-2368	46	17	to	to	PART
iaajah-2368	46	18	checkmate	checkmate	VERB
iaajah-2368	46	19	the	the	DET
iaajah-2368	46	20	menace	menace	NOUN
iaajah-2368	46	21	of	of	ADP
iaajah-2368	46	22	fraud	fraud	NOUN
iaajah-2368	46	23	in	in	ADP
iaajah-2368	46	24	the	the	DET
iaajah-2368	46	25	banking	banking	NOUN
iaajah-2368	46	26	sector	sector	NOUN
iaajah-2368	46	27	needs	need	VERB
iaajah-2368	46	28	to	to	PART
iaajah-2368	46	29	be	be	AUX
iaajah-2368	46	30	introduced	introduce	VERB
iaajah-2368	46	31	.	.	PUNCT
iaajah-2368	47	1	various	various	ADJ
iaajah-2368	47	2	studies	study	NOUN
iaajah-2368	47	3	however	however	ADV
iaajah-2368	47	4	have	have	AUX
iaajah-2368	47	5	been	be	AUX
iaajah-2368	47	6	carried	carry	VERB
iaajah-2368	47	7	out	out	ADP
iaajah-2368	47	8	to	to	PART
iaajah-2368	47	9	show	show	VERB
iaajah-2368	47	10	the	the	DET
iaajah-2368	47	11	relationship	relationship	NOUN
iaajah-2368	47	12	,	,	PUNCT
iaajah-2368	47	13	effects	effect	NOUN
iaajah-2368	47	14	and	and	CCONJ
iaajah-2368	47	15	the	the	DET
iaajah-2368	47	16	roles	role	NOUN
iaajah-2368	47	17	that	that	PRON
iaajah-2368	47	18	forensic	forensic	ADJ
iaajah-2368	47	19	audit	audit	NOUN
iaajah-2368	47	20	has	have	VERB
iaajah-2368	47	21	to	to	PART
iaajah-2368	47	22	play	play	VERB
iaajah-2368	47	23	in	in	ADP
iaajah-2368	47	24	checkmating	checkmate	VERB
iaajah-2368	47	25	and	and	CCONJ
iaajah-2368	47	26	reducing	reduce	VERB
iaajah-2368	47	27	the	the	DET
iaajah-2368	47	28	rampant	rampant	ADJ
iaajah-2368	47	29	fraud	fraud	NOUN
iaajah-2368	47	30	cases	case	NOUN
iaajah-2368	47	31	in	in	ADP
iaajah-2368	47	32	nigeria	nigeria	PROPN
iaajah-2368	47	33	dmbs	dmb	NOUN
iaajah-2368	47	34	.	.	PUNCT
iaajah-2368	48	1	to	to	ADP
iaajah-2368	48	2	a	a	DET
iaajah-2368	48	3	great	great	ADJ
iaajah-2368	48	4	extent	extent	NOUN
iaajah-2368	48	5	,	,	PUNCT
iaajah-2368	48	6	most	most	ADJ
iaajah-2368	48	7	of	of	ADP
iaajah-2368	48	8	the	the	DET
iaajah-2368	48	9	previous	previous	ADJ
iaajah-2368	48	10	studies	study	NOUN
iaajah-2368	48	11	have	have	VERB
iaajah-2368	48	12	a	a	DET
iaajah-2368	48	13	consensus	consensus	NOUN
iaajah-2368	48	14	result	result	NOUN
iaajah-2368	48	15	.	.	PUNCT
iaajah-2368	49	1	this	this	DET
iaajah-2368	49	2	studies	study	NOUN
iaajah-2368	49	3	however	however	ADV
iaajah-2368	49	4	is	be	AUX
iaajah-2368	49	5	to	to	PART
iaajah-2368	49	6	add	add	VERB
iaajah-2368	49	7	to	to	ADP
iaajah-2368	49	8	the	the	DET
iaajah-2368	49	9	body	body	NOUN
iaajah-2368	49	10	of	of	ADP
iaajah-2368	49	11	knowledge	knowledge	NOUN
iaajah-2368	49	12	on	on	ADP
iaajah-2368	49	13	the	the	DET
iaajah-2368	49	14	study	study	NOUN
iaajah-2368	49	15	of	of	ADP
iaajah-2368	49	16	the	the	DET
iaajah-2368	49	17	effect	effect	NOUN
iaajah-2368	49	18	of	of	ADP
iaajah-2368	49	19	forensic	forensic	ADJ
iaajah-2368	49	20	auditing	auditing	NOUN
iaajah-2368	49	21	in	in	ADP
iaajah-2368	49	22	reducing	reduce	VERB
iaajah-2368	49	23	fraud	fraud	NOUN
iaajah-2368	49	24	cases	case	NOUN
iaajah-2368	49	25	in	in	ADP
iaajah-2368	49	26	dmbs	dmb	NOUN
iaajah-2368	49	27	in	in	ADP
iaajah-2368	49	28	nigeria	nigeria	PROPN
iaajah-2368	49	29	by	by	ADP
iaajah-2368	49	30	introducing	introduce	VERB
iaajah-2368	49	31	intervening	intervene	VERB
iaajah-2368	49	32	variables	variable	NOUN
iaajah-2368	49	33	such	such	ADJ
iaajah-2368	49	34	as	as	ADP
iaajah-2368	49	35	internal	internal	ADJ
iaajah-2368	49	36	control	control	NOUN
iaajah-2368	49	37	system	system	NOUN
iaajah-2368	49	38	,	,	PUNCT
iaajah-2368	49	39	cash	cash	NOUN
iaajah-2368	49	40	management	management	NOUN
iaajah-2368	49	41	system	system	NOUN
iaajah-2368	49	42	and	and	CCONJ
iaajah-2368	49	43	loan	loan	NOUN
iaajah-2368	49	44	processing	processing	NOUN
iaajah-2368	49	45	and	and	CCONJ
iaajah-2368	49	46	repayment	repayment	NOUN
iaajah-2368	49	47	system	system	NOUN
iaajah-2368	49	48	.	.	PUNCT
iaajah-2368	50	1	objectives	objective	NOUN
iaajah-2368	50	2	of	of	ADP
iaajah-2368	50	3	the	the	DET
iaajah-2368	50	4	study	study	NOUN
iaajah-2368	50	5	the	the	DET
iaajah-2368	50	6	main	main	ADJ
iaajah-2368	50	7	objective	objective	NOUN
iaajah-2368	50	8	of	of	ADP
iaajah-2368	50	9	this	this	DET
iaajah-2368	50	10	research	research	NOUN
iaajah-2368	50	11	is	be	AUX
iaajah-2368	50	12	to	to	PART
iaajah-2368	50	13	examine	examine	VERB
iaajah-2368	50	14	the	the	DET
iaajah-2368	50	15	effect	effect	NOUN
iaajah-2368	50	16	of	of	ADP
iaajah-2368	50	17	forensic	forensic	ADJ
iaajah-2368	50	18	auditing	auditing	NOUN
iaajah-2368	50	19	on	on	ADP
iaajah-2368	50	20	reducing	reduce	VERB
iaajah-2368	50	21	fraud	fraud	NOUN
iaajah-2368	50	22	cases	case	NOUN
iaajah-2368	50	23	in	in	ADP
iaajah-2368	50	24	nigeria	nigeria	PROPN
iaajah-2368	50	25	dmbs	dmb	NOUN
iaajah-2368	50	26	.	.	PUNCT
iaajah-2368	51	1	the	the	DET
iaajah-2368	51	2	specific	specific	ADJ
iaajah-2368	51	3	objectives	objective	NOUN
iaajah-2368	51	4	that	that	PRON
iaajah-2368	51	5	will	will	AUX
iaajah-2368	51	6	guide	guide	VERB
iaajah-2368	51	7	the	the	DET
iaajah-2368	51	8	main	main	ADJ
iaajah-2368	51	9	objectives	objective	NOUN
iaajah-2368	51	10	are	be	AUX
iaajah-2368	51	11	:	:	PUNCT
iaajah-2368	51	12	1	1	X
iaajah-2368	51	13	.	.	PUNCT
iaajah-2368	51	14	to	to	PART
iaajah-2368	51	15	examine	examine	VERB
iaajah-2368	51	16	the	the	DET
iaajah-2368	51	17	effect	effect	NOUN
iaajah-2368	51	18	of	of	ADP
iaajah-2368	51	19	forensic	forensic	ADJ
iaajah-2368	51	20	auditing	auditing	NOUN
iaajah-2368	51	21	on	on	ADP
iaajah-2368	51	22	the	the	DET
iaajah-2368	51	23	internal	internal	ADJ
iaajah-2368	51	24	control	control	NOUN
iaajah-2368	51	25	system	system	NOUN
iaajah-2368	51	26	of	of	ADP
iaajah-2368	51	27	dmbs	dmb	NOUN
iaajah-2368	51	28	in	in	ADP
iaajah-2368	51	29	nigeria	nigeria	PROPN
iaajah-2368	51	30	2	2	NUM
iaajah-2368	51	31	.	.	PUNCT
iaajah-2368	51	32	to	to	PART
iaajah-2368	51	33	examine	examine	VERB
iaajah-2368	51	34	the	the	DET
iaajah-2368	51	35	effect	effect	NOUN
iaajah-2368	51	36	of	of	ADP
iaajah-2368	51	37	forensic	forensic	ADJ
iaajah-2368	51	38	auditing	auditing	NOUN
iaajah-2368	51	39	on	on	ADP
iaajah-2368	51	40	the	the	DET
iaajah-2368	51	41	cash	cash	NOUN
iaajah-2368	51	42	management	management	NOUN
iaajah-2368	51	43	system	system	NOUN
iaajah-2368	51	44	of	of	ADP
iaajah-2368	51	45	dmbs	dmb	NOUN
iaajah-2368	51	46	in	in	ADP
iaajah-2368	51	47	nigeria	nigeria	PROPN
iaajah-2368	51	48	3	3	NUM
iaajah-2368	51	49	.	.	PUNCT
iaajah-2368	51	50	to	to	PART
iaajah-2368	51	51	examine	examine	VERB
iaajah-2368	51	52	the	the	DET
iaajah-2368	51	53	effect	effect	NOUN
iaajah-2368	51	54	of	of	ADP
iaajah-2368	51	55	forensic	forensic	ADJ
iaajah-2368	51	56	auditing	auditing	NOUN
iaajah-2368	51	57	on	on	ADP
iaajah-2368	51	58	the	the	DET
iaajah-2368	51	59	loan	loan	NOUN
iaajah-2368	51	60	processing	processing	NOUN
iaajah-2368	51	61	and	and	CCONJ
iaajah-2368	51	62	repayment	repayment	NOUN
iaajah-2368	51	63	system	system	NOUN
iaajah-2368	51	64	of	of	ADP
iaajah-2368	51	65	dmbs	dmb	NOUN
iaajah-2368	51	66	in	in	ADP
iaajah-2368	51	67	nigeria	nigeria	PROPN
iaajah-2368	51	68	research	research	NOUN
iaajah-2368	51	69	hypotheses	hypothesis	NOUN
iaajah-2368	51	70	1	1	NUM
iaajah-2368	51	71	.	.	PUNCT
iaajah-2368	52	1	ho	ho	ADJ
iaajah-2368	52	2	:	:	PUNCT
iaajah-2368	52	3	forensic	forensic	ADJ
iaajah-2368	52	4	auditing	auditing	NOUN
iaajah-2368	52	5	service	service	NOUN
iaajah-2368	52	6	does	do	AUX
iaajah-2368	52	7	not	not	PART
iaajah-2368	52	8	affect	affect	VERB
iaajah-2368	52	9	the	the	DET
iaajah-2368	52	10	internal	internal	ADJ
iaajah-2368	52	11	control	control	NOUN
iaajah-2368	52	12	system	system	NOUN
iaajah-2368	52	13	of	of	ADP
iaajah-2368	52	14	the	the	DET
iaajah-2368	52	15	dmbs	dmb	NOUN
iaajah-2368	52	16	in	in	ADP
iaajah-2368	52	17	nigeria	nigeria	PROPN
iaajah-2368	52	18	2	2	NUM
iaajah-2368	52	19	.	.	PUNCT
iaajah-2368	53	1	ho	ho	ADJ
iaajah-2368	53	2	:	:	PUNCT
iaajah-2368	53	3	forensic	forensic	ADJ
iaajah-2368	53	4	auditing	auditing	NOUN
iaajah-2368	53	5	service	service	NOUN
iaajah-2368	53	6	does	do	AUX
iaajah-2368	53	7	not	not	PART
iaajah-2368	53	8	affect	affect	VERB
iaajah-2368	53	9	the	the	DET
iaajah-2368	53	10	cash	cash	NOUN
iaajah-2368	53	11	management	management	NOUN
iaajah-2368	53	12	system	system	NOUN
iaajah-2368	53	13	of	of	ADP
iaajah-2368	53	14	the	the	DET
iaajah-2368	53	15	dmbs	dmb	NOUN
iaajah-2368	53	16	in	in	ADP
iaajah-2368	53	17	nigeria	nigeria	PROPN
iaajah-2368	53	18	igwebuike	igwebuike	PROPN
iaajah-2368	53	19	:	:	PUNCT
iaajah-2368	53	20	an	an	DET
iaajah-2368	53	21	african	african	ADJ
iaajah-2368	53	22	journal	journal	NOUN
iaajah-2368	53	23	of	of	ADP
iaajah-2368	53	24	arts	art	NOUN
iaajah-2368	53	25	and	and	CCONJ
iaajah-2368	53	26	humanities	humanity	NOUN
iaajah-2368	53	27	vol	vol	NOUN
iaajah-2368	53	28	.	.	PROPN
iaajah-2368	53	29	5	5	NUM
iaajah-2368	53	30	no	no	DET
iaajah-2368	53	31	2	2	NUM
iaajah-2368	53	32	,	,	PUNCT
iaajah-2368	53	33	march	march	PROPN
iaajah-2368	53	34	2019	2019	NUM
iaajah-2368	53	35	.	.	PUNCT
iaajah-2368	54	1	issn	issn	PROPN
iaajah-2368	54	2	:	:	PUNCT
iaajah-2368	54	3	2488	2488	NUM
iaajah-2368	54	4	-	-	PUNCT
iaajah-2368	54	5	9210(online	9210(online	NUM
iaajah-2368	54	6	)	)	PUNCT
iaajah-2368	54	7	2504	2504	NUM
iaajah-2368	54	8	-	-	SYM
iaajah-2368	54	9	9038(print	9038(print	NUM
iaajah-2368	54	10	)	)	PUNCT
iaajah-2368	54	11	65	65	NUM
iaajah-2368	54	12	(	(	PUNCT
iaajah-2368	54	13	a	a	DET
iaajah-2368	54	14	publication	publication	NOUN
iaajah-2368	54	15	of	of	ADP
iaajah-2368	54	16	tansian	tansian	PROPN
iaajah-2368	54	17	university	university	PROPN
iaajah-2368	54	18	,	,	PUNCT
iaajah-2368	54	19	department	department	NOUN
iaajah-2368	54	20	of	of	ADP
iaajah-2368	54	21	philosophy	philosophy	NOUN
iaajah-2368	54	22	and	and	CCONJ
iaajah-2368	54	23	religious	religious	ADJ
iaajah-2368	54	24	studies	study	NOUN
iaajah-2368	54	25	)	)	PUNCT
iaajah-2368	54	26	3	3	NUM
iaajah-2368	54	27	.	.	PUNCT
iaajah-2368	55	1	ho	ho	ADJ
iaajah-2368	55	2	:	:	PUNCT
iaajah-2368	55	3	forensic	forensic	ADJ
iaajah-2368	55	4	auditing	auditing	NOUN
iaajah-2368	55	5	service	service	NOUN
iaajah-2368	55	6	does	do	AUX
iaajah-2368	55	7	not	not	PART
iaajah-2368	55	8	affect	affect	VERB
iaajah-2368	55	9	the	the	DET
iaajah-2368	55	10	loan	loan	NOUN
iaajah-2368	55	11	processing	processing	NOUN
iaajah-2368	55	12	and	and	CCONJ
iaajah-2368	55	13	repayment	repayment	NOUN
iaajah-2368	55	14	system	system	NOUN
iaajah-2368	55	15	of	of	ADP
iaajah-2368	55	16	the	the	DET
iaajah-2368	55	17	dmbs	dmb	NOUN
iaajah-2368	55	18	in	in	ADP
iaajah-2368	55	19	nigeria	nigeria	PROPN
iaajah-2368	55	20	literature	literature	PROPN
iaajah-2368	55	21	review	review	PROPN
iaajah-2368	55	22	concept	concept	NOUN
iaajah-2368	55	23	of	of	ADP
iaajah-2368	55	24	forensic	forensic	ADJ
iaajah-2368	55	25	auditing	auditing	NOUN
iaajah-2368	55	26	forensic	forensic	ADJ
iaajah-2368	55	27	auditing	auditing	NOUN
iaajah-2368	55	28	is	be	AUX
iaajah-2368	55	29	the	the	DET
iaajah-2368	55	30	tripartite	tripartite	ADJ
iaajah-2368	55	31	practice	practice	NOUN
iaajah-2368	55	32	of	of	ADP
iaajah-2368	55	33	utilizing	utilize	VERB
iaajah-2368	55	34	accounting	accounting	NOUN
iaajah-2368	55	35	,	,	PUNCT
iaajah-2368	55	36	auditing	auditing	NOUN
iaajah-2368	55	37	and	and	CCONJ
iaajah-2368	55	38	investigative	investigative	ADJ
iaajah-2368	55	39	skills	skill	NOUN
iaajah-2368	55	40	to	to	PART
iaajah-2368	55	41	assist	assist	VERB
iaajah-2368	55	42	in	in	ADP
iaajah-2368	55	43	legal	legal	ADJ
iaajah-2368	55	44	matters	matter	NOUN
iaajah-2368	55	45	(	(	PUNCT
iaajah-2368	55	46	nwosu	nwosu	NOUN
iaajah-2368	55	47	,	,	PUNCT
iaajah-2368	55	48	2015	2015	NUM
iaajah-2368	55	49	)	)	PUNCT
iaajah-2368	55	50	.	.	PUNCT
iaajah-2368	56	1	it	it	PRON
iaajah-2368	56	2	is	be	AUX
iaajah-2368	56	3	a	a	DET
iaajah-2368	56	4	specialized	specialized	ADJ
iaajah-2368	56	5	field	field	NOUN
iaajah-2368	56	6	of	of	ADP
iaajah-2368	56	7	accounting	accounting	NOUN
iaajah-2368	56	8	that	that	PRON
iaajah-2368	56	9	describes	describe	VERB
iaajah-2368	56	10	engagements	engagement	NOUN
iaajah-2368	56	11	that	that	PRON
iaajah-2368	56	12	result	result	VERB
iaajah-2368	56	13	from	from	ADP
iaajah-2368	56	14	actual	actual	ADJ
iaajah-2368	56	15	or	or	CCONJ
iaajah-2368	56	16	anticipated	anticipate	VERB
iaajah-2368	56	17	disputes	dispute	NOUN
iaajah-2368	56	18	or	or	CCONJ
iaajah-2368	56	19	litigation	litigation	NOUN
iaajah-2368	56	20	.	.	PUNCT
iaajah-2368	57	1	forensic	forensic	ADJ
iaajah-2368	57	2	auditing	auditing	NOUN
iaajah-2368	57	3	can	can	AUX
iaajah-2368	57	4	,	,	PUNCT
iaajah-2368	57	5	therefore	therefore	ADV
iaajah-2368	57	6	,	,	PUNCT
iaajah-2368	57	7	be	be	AUX
iaajah-2368	57	8	seen	see	VERB
iaajah-2368	57	9	as	as	ADP
iaajah-2368	57	10	an	an	DET
iaajah-2368	57	11	aspect	aspect	NOUN
iaajah-2368	57	12	of	of	ADP
iaajah-2368	57	13	accounting	accounting	NOUN
iaajah-2368	57	14	that	that	PRON
iaajah-2368	57	15	is	be	AUX
iaajah-2368	57	16	suitable	suitable	ADJ
iaajah-2368	57	17	for	for	ADP
iaajah-2368	57	18	legal	legal	ADJ
iaajah-2368	57	19	review	review	NOUN
iaajah-2368	57	20	and	and	CCONJ
iaajah-2368	57	21	offering	offer	VERB
iaajah-2368	57	22	the	the	DET
iaajah-2368	57	23	highest	high	ADJ
iaajah-2368	57	24	level	level	NOUN
iaajah-2368	57	25	of	of	ADP
iaajah-2368	57	26	assurance	assurance	NOUN
iaajah-2368	57	27	(	(	PUNCT
iaajah-2368	57	28	apostolou	apostolou	NOUN
iaajah-2368	57	29	,	,	PUNCT
iaajah-2368	57	30	hassell	hassell	PROPN
iaajah-2368	57	31	,	,	PUNCT
iaajah-2368	57	32	&	&	CCONJ
iaajah-2368	57	33	webber	webber	PROPN
iaajah-2368	57	34	2000	2000	NUM
iaajah-2368	57	35	)	)	PUNCT
iaajah-2368	57	36	.	.	PUNCT
iaajah-2368	58	1	forensic	forensic	ADJ
iaajah-2368	58	2	auditing	auditing	NOUN
iaajah-2368	58	3	in	in	ADP
iaajah-2368	58	4	the	the	DET
iaajah-2368	58	5	view	view	NOUN
iaajah-2368	58	6	of	of	ADP
iaajah-2368	58	7	zysman	zysman	NOUN
iaajah-2368	58	8	(	(	PUNCT
iaajah-2368	58	9	2004	2004	NUM
iaajah-2368	58	10	)	)	PUNCT
iaajah-2368	58	11	,	,	PUNCT
iaajah-2368	58	12	is	be	AUX
iaajah-2368	58	13	the	the	DET
iaajah-2368	58	14	integration	integration	NOUN
iaajah-2368	58	15	of	of	ADP
iaajah-2368	58	16	accounting	accounting	NOUN
iaajah-2368	58	17	,	,	PUNCT
iaajah-2368	58	18	auditing	auditing	NOUN
iaajah-2368	58	19	and	and	CCONJ
iaajah-2368	58	20	investigative	investigative	ADJ
iaajah-2368	58	21	skills	skill	NOUN
iaajah-2368	58	22	.	.	PUNCT
iaajah-2368	59	1	this	this	DET
iaajah-2368	59	2	definition	definition	NOUN
iaajah-2368	59	3	may	may	AUX
iaajah-2368	59	4	however	however	ADV
iaajah-2368	59	5	be	be	AUX
iaajah-2368	59	6	incomplete	incomplete	ADJ
iaajah-2368	59	7	as	as	SCONJ
iaajah-2368	59	8	the	the	DET
iaajah-2368	59	9	area	area	NOUN
iaajah-2368	59	10	of	of	ADP
iaajah-2368	59	11	application	application	NOUN
iaajah-2368	59	12	is	be	AUX
iaajah-2368	59	13	n’t	not	PART
iaajah-2368	59	14	covered	cover	VERB
iaajah-2368	59	15	.	.	PUNCT
iaajah-2368	60	1	dhar	dhar	PROPN
iaajah-2368	60	2	&	&	CCONJ
iaajah-2368	60	3	sarkar	sarkar	PROPN
iaajah-2368	60	4	(	(	PUNCT
iaajah-2368	60	5	2010	2010	NUM
iaajah-2368	60	6	)	)	PUNCT
iaajah-2368	60	7	define	define	VERB
iaajah-2368	60	8	forensic	forensic	ADJ
iaajah-2368	60	9	auditing	auditing	NOUN
iaajah-2368	60	10	as	as	ADP
iaajah-2368	60	11	the	the	DET
iaajah-2368	60	12	application	application	NOUN
iaajah-2368	60	13	of	of	ADP
iaajah-2368	60	14	accounting	accounting	NOUN
iaajah-2368	60	15	concepts	concept	NOUN
iaajah-2368	60	16	and	and	CCONJ
iaajah-2368	60	17	techniques	technique	NOUN
iaajah-2368	60	18	to	to	ADP
iaajah-2368	60	19	legal	legal	ADJ
iaajah-2368	60	20	problems	problem	NOUN
iaajah-2368	60	21	.	.	PUNCT
iaajah-2368	61	1	howard	howard	PROPN
iaajah-2368	61	2	&	&	CCONJ
iaajah-2368	61	3	sheetz	sheetz	PROPN
iaajah-2368	61	4	(	(	PUNCT
iaajah-2368	61	5	2006	2006	NUM
iaajah-2368	61	6	)	)	PUNCT
iaajah-2368	61	7	,	,	PUNCT
iaajah-2368	61	8	gave	give	VERB
iaajah-2368	61	9	a	a	DET
iaajah-2368	61	10	more	more	ADV
iaajah-2368	61	11	comprehensive	comprehensive	ADJ
iaajah-2368	61	12	definition	definition	NOUN
iaajah-2368	61	13	which	which	PRON
iaajah-2368	61	14	states	state	VERB
iaajah-2368	61	15	that	that	SCONJ
iaajah-2368	61	16	forensic	forensic	ADJ
iaajah-2368	61	17	auditing	auditing	NOUN
iaajah-2368	61	18	is	be	AUX
iaajah-2368	61	19	the	the	DET
iaajah-2368	61	20	process	process	NOUN
iaajah-2368	61	21	of	of	ADP
iaajah-2368	61	22	interpreting	interpreting	NOUN
iaajah-2368	61	23	,	,	PUNCT
iaajah-2368	61	24	summarizing	summarize	VERB
iaajah-2368	61	25	and	and	CCONJ
iaajah-2368	61	26	presenting	present	VERB
iaajah-2368	61	27	complex	complex	ADJ
iaajah-2368	61	28	financial	financial	ADJ
iaajah-2368	61	29	issues	issue	NOUN
iaajah-2368	61	30	clearly	clearly	ADV
iaajah-2368	61	31	,	,	PUNCT
iaajah-2368	61	32	succinctly	succinctly	ADV
iaajah-2368	61	33	and	and	CCONJ
iaajah-2368	61	34	factually	factually	ADV
iaajah-2368	61	35	often	often	ADV
iaajah-2368	61	36	in	in	ADP
iaajah-2368	61	37	a	a	DET
iaajah-2368	61	38	court	court	NOUN
iaajah-2368	61	39	of	of	ADP
iaajah-2368	61	40	law	law	NOUN
iaajah-2368	61	41	as	as	ADP
iaajah-2368	61	42	an	an	DET
iaajah-2368	61	43	expert	expert	NOUN
iaajah-2368	61	44	.	.	PUNCT
iaajah-2368	62	1	crumbley	crumbley	PROPN
iaajah-2368	62	2	(	(	PUNCT
iaajah-2368	62	3	2003	2003	NUM
iaajah-2368	62	4	)	)	PUNCT
iaajah-2368	62	5	defined	define	VERB
iaajah-2368	62	6	forensic	forensic	ADJ
iaajah-2368	62	7	auditing	auditing	NOUN
iaajah-2368	62	8	as	as	ADP
iaajah-2368	62	9	an	an	DET
iaajah-2368	62	10	accounting	accounting	NOUN
iaajah-2368	62	11	analysis	analysis	NOUN
iaajah-2368	62	12	that	that	PRON
iaajah-2368	62	13	can	can	AUX
iaajah-2368	62	14	uncover	uncover	VERB
iaajah-2368	62	15	possible	possible	ADJ
iaajah-2368	62	16	fraud	fraud	NOUN
iaajah-2368	62	17	that	that	PRON
iaajah-2368	62	18	is	be	AUX
iaajah-2368	62	19	suitable	suitable	ADJ
iaajah-2368	62	20	for	for	ADP
iaajah-2368	62	21	presentation	presentation	NOUN
iaajah-2368	62	22	in	in	ADP
iaajah-2368	62	23	court	court	NOUN
iaajah-2368	62	24	.	.	PUNCT
iaajah-2368	63	1	albretch	albretch	VERB
iaajah-2368	63	2	(	(	PUNCT
iaajah-2368	63	3	2001	2001	NUM
iaajah-2368	63	4	)	)	PUNCT
iaajah-2368	63	5	,	,	PUNCT
iaajah-2368	63	6	described	describe	VERB
iaajah-2368	63	7	forensic	forensic	ADJ
iaajah-2368	63	8	auditing	auditing	NOUN
iaajah-2368	63	9	as	as	ADP
iaajah-2368	63	10	the	the	DET
iaajah-2368	63	11	utilization	utilization	NOUN
iaajah-2368	63	12	of	of	ADP
iaajah-2368	63	13	specialized	specialized	ADJ
iaajah-2368	63	14	investigative	investigative	ADJ
iaajah-2368	63	15	skills	skill	NOUN
iaajah-2368	63	16	in	in	ADP
iaajah-2368	63	17	carrying	carry	VERB
iaajah-2368	63	18	out	out	ADP
iaajah-2368	63	19	an	an	DET
iaajah-2368	63	20	enquiry	enquiry	NOUN
iaajah-2368	63	21	conducted	conduct	VERB
iaajah-2368	63	22	in	in	ADP
iaajah-2368	63	23	such	such	DET
iaajah-2368	63	24	a	a	DET
iaajah-2368	63	25	manner	manner	NOUN
iaajah-2368	63	26	that	that	SCONJ
iaajah-2368	63	27	the	the	DET
iaajah-2368	63	28	outcome	outcome	NOUN
iaajah-2368	63	29	will	will	AUX
iaajah-2368	63	30	have	have	VERB
iaajah-2368	63	31	application	application	NOUN
iaajah-2368	63	32	to	to	ADP
iaajah-2368	63	33	the	the	DET
iaajah-2368	63	34	court	court	NOUN
iaajah-2368	63	35	of	of	ADP
iaajah-2368	63	36	law	law	NOUN
iaajah-2368	63	37	.	.	PUNCT
iaajah-2368	64	1	forensic	forensic	ADJ
iaajah-2368	64	2	auditing	auditing	NOUN
iaajah-2368	64	3	is	be	AUX
iaajah-2368	64	4	an	an	DET
iaajah-2368	64	5	activity	activity	NOUN
iaajah-2368	64	6	that	that	PRON
iaajah-2368	64	7	consists	consist	VERB
iaajah-2368	64	8	of	of	ADP
iaajah-2368	64	9	gathering	gathering	NOUN
iaajah-2368	64	10	,	,	PUNCT
iaajah-2368	64	11	verifying	verifying	NOUN
iaajah-2368	64	12	,	,	PUNCT
iaajah-2368	64	13	processing	processing	NOUN
iaajah-2368	64	14	,	,	PUNCT
iaajah-2368	64	15	analyzing	analyze	VERB
iaajah-2368	64	16	of	of	ADP
iaajah-2368	64	17	,	,	PUNCT
iaajah-2368	64	18	and	and	CCONJ
iaajah-2368	64	19	reporting	report	VERB
iaajah-2368	64	20	on	on	ADP
iaajah-2368	64	21	data	datum	NOUN
iaajah-2368	64	22	in	in	ADP
iaajah-2368	64	23	order	order	NOUN
iaajah-2368	64	24	to	to	PART
iaajah-2368	64	25	obtain	obtain	VERB
iaajah-2368	64	26	facts	fact	NOUN
iaajah-2368	64	27	and	and	CCONJ
iaajah-2368	64	28	evidence	evidence	NOUN
iaajah-2368	64	29	in	in	ADP
iaajah-2368	64	30	a	a	DET
iaajah-2368	64	31	predefined	predefine	VERB
iaajah-2368	64	32	context	context	NOUN
iaajah-2368	64	33	in	in	ADP
iaajah-2368	64	34	the	the	DET
iaajah-2368	64	35	area	area	NOUN
iaajah-2368	64	36	of	of	ADP
iaajah-2368	64	37	legal	legal	ADJ
iaajah-2368	64	38	/	/	SYM
iaajah-2368	64	39	financial	financial	ADJ
iaajah-2368	64	40	disputes	dispute	NOUN
iaajah-2368	64	41	and/or	and/or	CCONJ
iaajah-2368	64	42	irregularities	irregularity	NOUN
iaajah-2368	64	43	and	and	CCONJ
iaajah-2368	64	44	giving	give	VERB
iaajah-2368	64	45	preventive	preventive	ADJ
iaajah-2368	64	46	advice	advice	NOUN
iaajah-2368	64	47	.	.	PUNCT
iaajah-2368	65	1	forensic	forensic	ADJ
iaajah-2368	65	2	auditors	auditor	NOUN
iaajah-2368	65	3	according	accord	VERB
iaajah-2368	65	4	to	to	ADP
iaajah-2368	65	5	zachariah	zachariah	PROPN
iaajah-2368	65	6	et	et	PROPN
iaajah-2368	65	7	al	al	PROPN
iaajah-2368	65	8	(	(	PUNCT
iaajah-2368	65	9	2014	2014	NUM
iaajah-2368	65	10	)	)	PUNCT
iaajah-2368	65	11	,	,	PUNCT
iaajah-2368	65	12	are	be	AUX
iaajah-2368	65	13	experienced	experienced	ADJ
iaajah-2368	65	14	auditors	auditor	NOUN
iaajah-2368	65	15	,	,	PUNCT
iaajah-2368	65	16	accountants	accountant	NOUN
iaajah-2368	65	17	,	,	PUNCT
iaajah-2368	65	18	and	and	CCONJ
iaajah-2368	65	19	investigators	investigator	NOUN
iaajah-2368	65	20	of	of	ADP
iaajah-2368	65	21	legal	legal	ADJ
iaajah-2368	65	22	and	and	CCONJ
iaajah-2368	65	23	financial	financial	ADJ
iaajah-2368	65	24	documents	document	NOUN
iaajah-2368	65	25	that	that	PRON
iaajah-2368	65	26	are	be	AUX
iaajah-2368	65	27	hired	hire	VERB
iaajah-2368	65	28	to	to	PART
iaajah-2368	65	29	look	look	VERB
iaajah-2368	65	30	into	into	ADP
iaajah-2368	65	31	possible	possible	ADJ
iaajah-2368	65	32	suspicion	suspicion	NOUN
iaajah-2368	65	33	of	of	ADP
iaajah-2368	65	34	fraudulent	fraudulent	ADJ
iaajah-2368	65	35	activity	activity	NOUN
iaajah-2368	65	36	within	within	ADP
iaajah-2368	65	37	a	a	DET
iaajah-2368	65	38	company	company	NOUN
iaajah-2368	65	39	;	;	PUNCT
iaajah-2368	65	40	or	or	CCONJ
iaajah-2368	65	41	are	be	AUX
iaajah-2368	65	42	hired	hire	VERB
iaajah-2368	65	43	by	by	ADP
iaajah-2368	65	44	a	a	DET
iaajah-2368	65	45	company	company	NOUN
iaajah-2368	65	46	who	who	PRON
iaajah-2368	65	47	may	may	AUX
iaajah-2368	65	48	just	just	ADV
iaajah-2368	65	49	want	want	VERB
iaajah-2368	65	50	to	to	PART
iaajah-2368	65	51	prevent	prevent	VERB
iaajah-2368	65	52	fraudulent	fraudulent	ADJ
iaajah-2368	65	53	activities	activity	NOUN
iaajah-2368	65	54	from	from	ADP
iaajah-2368	65	55	occurring	occur	VERB
iaajah-2368	65	56	.	.	PUNCT
iaajah-2368	66	1	it	it	PRON
iaajah-2368	66	2	demands	demand	VERB
iaajah-2368	66	3	reporting	reporting	NOUN
iaajah-2368	66	4	,	,	PUNCT
iaajah-2368	66	5	where	where	SCONJ
iaajah-2368	66	6	accountability	accountability	NOUN
iaajah-2368	66	7	of	of	ADP
iaajah-2368	66	8	the	the	DET
iaajah-2368	66	9	fraud	fraud	NOUN
iaajah-2368	66	10	is	be	AUX
iaajah-2368	66	11	established	establish	VERB
iaajah-2368	66	12	and	and	CCONJ
iaajah-2368	66	13	the	the	DET
iaajah-2368	66	14	report	report	NOUN
iaajah-2368	66	15	is	be	AUX
iaajah-2368	66	16	considered	consider	VERB
iaajah-2368	66	17	as	as	ADP
iaajah-2368	66	18	evidence	evidence	NOUN
iaajah-2368	66	19	in	in	ADP
iaajah-2368	66	20	the	the	DET
iaajah-2368	66	21	court	court	NOUN
iaajah-2368	66	22	of	of	ADP
iaajah-2368	66	23	law	law	NOUN
iaajah-2368	66	24	or	or	CCONJ
iaajah-2368	66	25	in	in	ADP
iaajah-2368	66	26	administrative	administrative	ADJ
iaajah-2368	66	27	proceedings	proceeding	NOUN
iaajah-2368	66	28	.	.	PUNCT
iaajah-2368	67	1	in	in	ADP
iaajah-2368	67	2	the	the	DET
iaajah-2368	67	3	definition	definition	NOUN
iaajah-2368	67	4	of	of	ADP
iaajah-2368	67	5	messier	messy	ADJ
iaajah-2368	67	6	(	(	PUNCT
iaajah-2368	67	7	2000	2000	NUM
iaajah-2368	67	8	)	)	PUNCT
iaajah-2368	67	9	,	,	PUNCT
iaajah-2368	67	10	forensic	forensic	ADJ
iaajah-2368	67	11	auditors	auditor	NOUN
iaajah-2368	67	12	are	be	AUX
iaajah-2368	67	13	fraud	fraud	NOUN
iaajah-2368	67	14	examiners	examiner	NOUN
iaajah-2368	67	15	employed	employ	VERB
iaajah-2368	67	16	by	by	ADP
iaajah-2368	67	17	corporations	corporation	NOUN
iaajah-2368	67	18	,	,	PUNCT
iaajah-2368	67	19	government	government	NOUN
iaajah-2368	67	20	agencies	agency	NOUN
iaajah-2368	67	21	public	public	ADJ
iaajah-2368	67	22	accounting	accounting	NOUN
iaajah-2368	67	23	firm	firm	NOUN
iaajah-2368	67	24	and	and	CCONJ
iaajah-2368	67	25	are	be	AUX
iaajah-2368	67	26	trained	train	VERB
iaajah-2368	67	27	by	by	ADP
iaajah-2368	67	28	association	association	NOUN
iaajah-2368	67	29	of	of	ADP
iaajah-2368	67	30	certified	certify	VERB
iaajah-2368	67	31	fraud	fraud	NOUN
iaajah-2368	67	32	examiners	examiner	NOUN
iaajah-2368	67	33	(	(	PUNCT
iaajah-2368	67	34	acfe	acfe	NOUN
iaajah-2368	67	35	)	)	PUNCT
iaajah-2368	67	36	on	on	ADP
iaajah-2368	67	37	areas	area	NOUN
iaajah-2368	67	38	which	which	PRON
iaajah-2368	67	39	covers	cover	VERB
iaajah-2368	67	40	,	,	PUNCT
iaajah-2368	67	41	fraudulent	fraudulent	ADJ
iaajah-2368	67	42	financial	financial	ADJ
iaajah-2368	67	43	transactions	transaction	NOUN
iaajah-2368	67	44	,	,	PUNCT
iaajah-2368	67	45	legal	legal	ADJ
iaajah-2368	67	46	elements	element	NOUN
iaajah-2368	67	47	of	of	ADP
iaajah-2368	67	48	fraud	fraud	NOUN
iaajah-2368	67	49	investigation	investigation	NOUN
iaajah-2368	67	50	,	,	PUNCT
iaajah-2368	67	51	criminology	criminology	NOUN
iaajah-2368	67	52	and	and	CCONJ
iaajah-2368	67	53	ethics	ethic	NOUN
iaajah-2368	67	54	.	.	PUNCT
iaajah-2368	68	1	in	in	ADP
iaajah-2368	68	2	the	the	DET
iaajah-2368	68	3	opinion	opinion	NOUN
iaajah-2368	68	4	of	of	ADP
iaajah-2368	68	5	albretch	albretch	PROPN
iaajah-2368	68	6	(	(	PUNCT
iaajah-2368	68	7	2001	2001	NUM
iaajah-2368	68	8	)	)	PUNCT
iaajah-2368	68	9	,	,	PUNCT
iaajah-2368	68	10	the	the	DET
iaajah-2368	68	11	primary	primary	ADJ
iaajah-2368	68	12	aim	aim	NOUN
iaajah-2368	68	13	of	of	ADP
iaajah-2368	68	14	forensic	forensic	ADJ
iaajah-2368	68	15	auditing	auditing	NOUN
iaajah-2368	68	16	is	be	AUX
iaajah-2368	68	17	fraud	fraud	NOUN
iaajah-2368	68	18	detection	detection	NOUN
iaajah-2368	68	19	,	,	PUNCT
iaajah-2368	68	20	unlike	unlike	ADP
iaajah-2368	68	21	the	the	DET
iaajah-2368	68	22	traditional	traditional	ADJ
iaajah-2368	68	23	igwebuike	igwebuike	NOUN
iaajah-2368	68	24	:	:	PUNCT
iaajah-2368	68	25	an	an	DET
iaajah-2368	68	26	african	african	ADJ
iaajah-2368	68	27	journal	journal	NOUN
iaajah-2368	68	28	of	of	ADP
iaajah-2368	68	29	arts	art	NOUN
iaajah-2368	68	30	and	and	CCONJ
iaajah-2368	68	31	humanities	humanity	NOUN
iaajah-2368	68	32	vol	vol	NOUN
iaajah-2368	68	33	.	.	PROPN
iaajah-2368	68	34	5	5	NUM
iaajah-2368	68	35	no	no	DET
iaajah-2368	68	36	2	2	NUM
iaajah-2368	68	37	,	,	PUNCT
iaajah-2368	68	38	march	march	PROPN
iaajah-2368	68	39	2019	2019	NUM
iaajah-2368	68	40	.	.	PUNCT
iaajah-2368	69	1	issn	issn	PROPN
iaajah-2368	69	2	:	:	PUNCT
iaajah-2368	69	3	2488	2488	NUM
iaajah-2368	69	4	-	-	PUNCT
iaajah-2368	69	5	9210(online	9210(online	NUM
iaajah-2368	69	6	)	)	PUNCT
iaajah-2368	69	7	2504	2504	NUM
iaajah-2368	69	8	-	-	SYM
iaajah-2368	69	9	9038(print	9038(print	NUM
iaajah-2368	69	10	)	)	PUNCT
iaajah-2368	69	11	66	66	NUM
iaajah-2368	70	1	(	(	PUNCT
iaajah-2368	70	2	a	a	DET
iaajah-2368	70	3	publication	publication	NOUN
iaajah-2368	70	4	of	of	ADP
iaajah-2368	70	5	tansian	tansian	PROPN
iaajah-2368	70	6	university	university	PROPN
iaajah-2368	70	7	,	,	PUNCT
iaajah-2368	70	8	department	department	NOUN
iaajah-2368	70	9	of	of	ADP
iaajah-2368	70	10	philosophy	philosophy	NOUN
iaajah-2368	70	11	and	and	CCONJ
iaajah-2368	70	12	religious	religious	ADJ
iaajah-2368	70	13	studies	study	NOUN
iaajah-2368	70	14	)	)	PUNCT
iaajah-2368	70	15	auditing	auditing	NOUN
iaajah-2368	70	16	that	that	PRON
iaajah-2368	70	17	focuses	focus	VERB
iaajah-2368	70	18	on	on	ADP
iaajah-2368	70	19	review	review	NOUN
iaajah-2368	70	20	of	of	ADP
iaajah-2368	70	21	internal	internal	ADJ
iaajah-2368	70	22	control	control	NOUN
iaajah-2368	70	23	system	system	NOUN
iaajah-2368	70	24	,	,	PUNCT
iaajah-2368	70	25	error	error	NOUN
iaajah-2368	70	26	identification	identification	NOUN
iaajah-2368	70	27	and	and	CCONJ
iaajah-2368	70	28	prevention	prevention	NOUN
iaajah-2368	70	29	.	.	PUNCT
iaajah-2368	71	1	eyisi	eyisi	PROPN
iaajah-2368	71	2	&	&	CCONJ
iaajah-2368	71	3	abgaeze	abgaeze	VERB
iaajah-2368	71	4	(	(	PUNCT
iaajah-2368	71	5	2014	2014	NUM
iaajah-2368	71	6	)	)	PUNCT
iaajah-2368	71	7	enumerated	enumerate	VERB
iaajah-2368	71	8	the	the	DET
iaajah-2368	71	9	objectives	objective	NOUN
iaajah-2368	71	10	of	of	ADP
iaajah-2368	71	11	forensic	forensic	ADJ
iaajah-2368	71	12	auditing	auditing	NOUN
iaajah-2368	71	13	to	to	PART
iaajah-2368	71	14	include	include	VERB
iaajah-2368	71	15	but	but	CCONJ
iaajah-2368	71	16	not	not	PART
iaajah-2368	71	17	limited	limit	VERB
iaajah-2368	71	18	to	to	ADP
iaajah-2368	71	19	:	:	PUNCT
iaajah-2368	71	20	improving	improve	VERB
iaajah-2368	71	21	management	management	NOUN
iaajah-2368	71	22	accountability	accountability	NOUN
iaajah-2368	71	23	;	;	PUNCT
iaajah-2368	71	24	improving	improve	VERB
iaajah-2368	71	25	corporate	corporate	ADJ
iaajah-2368	71	26	governance	governance	NOUN
iaajah-2368	71	27	and	and	CCONJ
iaajah-2368	71	28	the	the	DET
iaajah-2368	71	29	statutory	statutory	ADJ
iaajah-2368	71	30	audit	audit	NOUN
iaajah-2368	71	31	function	function	NOUN
iaajah-2368	71	32	;	;	PUNCT
iaajah-2368	71	33	improving	improve	VERB
iaajah-2368	71	34	financial	financial	ADJ
iaajah-2368	71	35	reporting	reporting	NOUN
iaajah-2368	71	36	system	system	NOUN
iaajah-2368	71	37	;	;	PUNCT
iaajah-2368	71	38	help	help	VERB
iaajah-2368	71	39	in	in	ADP
iaajah-2368	71	40	detecting	detect	VERB
iaajah-2368	71	41	financial	financial	ADJ
iaajah-2368	71	42	fraud	fraud	NOUN
iaajah-2368	71	43	;	;	PUNCT
iaajah-2368	71	44	help	help	NOUN
iaajah-2368	71	45	in	in	ADP
iaajah-2368	71	46	strengthening	strengthen	VERB
iaajah-2368	71	47	auditors	auditor	NOUN
iaajah-2368	71	48	independence	independence	NOUN
iaajah-2368	71	49	;	;	PUNCT
iaajah-2368	71	50	providing	provide	VERB
iaajah-2368	71	51	additional	additional	ADJ
iaajah-2368	71	52	assurance	assurance	NOUN
iaajah-2368	71	53	for	for	ADP
iaajah-2368	71	54	audit	audit	NOUN
iaajah-2368	71	55	committees	committee	NOUN
iaajah-2368	71	56	;	;	PUNCT
iaajah-2368	71	57	assisting	assist	VERB
iaajah-2368	71	58	financial	financial	ADJ
iaajah-2368	71	59	statement	statement	NOUN
iaajah-2368	71	60	auditors	auditor	NOUN
iaajah-2368	71	61	to	to	PART
iaajah-2368	71	62	take	take	VERB
iaajah-2368	71	63	greater	great	ADJ
iaajah-2368	71	64	responsibility	responsibility	NOUN
iaajah-2368	71	65	for	for	ADP
iaajah-2368	71	66	the	the	DET
iaajah-2368	71	67	detection	detection	NOUN
iaajah-2368	71	68	of	of	ADP
iaajah-2368	71	69	fraud	fraud	NOUN
iaajah-2368	71	70	and	and	CCONJ
iaajah-2368	71	71	illegal	illegal	ADJ
iaajah-2368	71	72	acts	act	NOUN
iaajah-2368	71	73	when	when	SCONJ
iaajah-2368	71	74	auditing	audit	VERB
iaajah-2368	71	75	financial	financial	ADJ
iaajah-2368	71	76	statement	statement	NOUN
iaajah-2368	71	77	due	due	ADP
iaajah-2368	71	78	to	to	ADP
iaajah-2368	71	79	the	the	DET
iaajah-2368	71	80	fact	fact	NOUN
iaajah-2368	71	81	that	that	SCONJ
iaajah-2368	71	82	another	another	DET
iaajah-2368	71	83	set	set	NOUN
iaajah-2368	71	84	of	of	ADP
iaajah-2368	71	85	auditors	auditor	NOUN
iaajah-2368	71	86	(	(	PUNCT
iaajah-2368	71	87	forensic	forensic	ADJ
iaajah-2368	71	88	auditors	auditor	NOUN
iaajah-2368	71	89	)	)	PUNCT
iaajah-2368	71	90	would	would	AUX
iaajah-2368	71	91	be	be	AUX
iaajah-2368	71	92	critically	critically	ADV
iaajah-2368	71	93	evaluating	evaluate	VERB
iaajah-2368	71	94	their	their	PRON
iaajah-2368	71	95	role	role	NOUN
iaajah-2368	71	96	;	;	PUNCT
iaajah-2368	71	97	giving	give	VERB
iaajah-2368	71	98	the	the	DET
iaajah-2368	71	99	audit	audit	NOUN
iaajah-2368	71	100	committees	committee	NOUN
iaajah-2368	71	101	better	well	ADJ
iaajah-2368	71	102	tools	tool	NOUN
iaajah-2368	71	103	to	to	PART
iaajah-2368	71	104	evaluate	evaluate	VERB
iaajah-2368	71	105	the	the	DET
iaajah-2368	71	106	quality	quality	NOUN
iaajah-2368	71	107	of	of	ADP
iaajah-2368	71	108	the	the	DET
iaajah-2368	71	109	financial	financial	ADJ
iaajah-2368	71	110	statement	statement	NOUN
iaajah-2368	71	111	audit	audit	NOUN
iaajah-2368	71	112	by	by	ADP
iaajah-2368	71	113	the	the	DET
iaajah-2368	71	114	external	external	ADJ
iaajah-2368	71	115	auditor	auditor	NOUN
iaajah-2368	71	116	.	.	PUNCT
iaajah-2368	72	1	the	the	DET
iaajah-2368	72	2	above	above	ADJ
iaajah-2368	72	3	objectives	objective	NOUN
iaajah-2368	72	4	according	accord	VERB
iaajah-2368	72	5	to	to	ADP
iaajah-2368	72	6	them	they	PRON
iaajah-2368	72	7	could	could	AUX
iaajah-2368	72	8	be	be	AUX
iaajah-2368	72	9	said	say	VERB
iaajah-2368	72	10	to	to	PART
iaajah-2368	72	11	have	have	VERB
iaajah-2368	72	12	stronger	strong	ADJ
iaajah-2368	72	13	impact	impact	NOUN
iaajah-2368	72	14	on	on	ADP
iaajah-2368	72	15	corporate	corporate	ADJ
iaajah-2368	72	16	governance	governance	NOUN
iaajah-2368	72	17	,	,	PUNCT
iaajah-2368	72	18	since	since	SCONJ
iaajah-2368	72	19	the	the	DET
iaajah-2368	72	20	forensic	forensic	ADJ
iaajah-2368	72	21	auditor	auditor	NOUN
iaajah-2368	72	22	is	be	AUX
iaajah-2368	72	23	expected	expect	VERB
iaajah-2368	72	24	to	to	PART
iaajah-2368	72	25	go	go	VERB
iaajah-2368	72	26	beyond	beyond	ADP
iaajah-2368	72	27	normal	normal	ADJ
iaajah-2368	72	28	audit	audit	NOUN
iaajah-2368	72	29	as	as	SCONJ
iaajah-2368	72	30	to	to	PART
iaajah-2368	72	31	search	search	VERB
iaajah-2368	72	32	for	for	ADP
iaajah-2368	72	33	fraud	fraud	NOUN
iaajah-2368	72	34	and	and	CCONJ
iaajah-2368	72	35	investigate	investigate	VERB
iaajah-2368	72	36	deeper	deep	ADJ
iaajah-2368	72	37	using	use	VERB
iaajah-2368	72	38	more	more	ADV
iaajah-2368	72	39	sophisticated	sophisticated	ADJ
iaajah-2368	72	40	scientific	scientific	ADJ
iaajah-2368	72	41	analytical	analytical	ADJ
iaajah-2368	72	42	tools	tool	NOUN
iaajah-2368	72	43	and	and	CCONJ
iaajah-2368	72	44	software	software	NOUN
iaajah-2368	72	45	packages	package	NOUN
iaajah-2368	72	46	to	to	PART
iaajah-2368	72	47	detect	detect	VERB
iaajah-2368	72	48	fraudulent	fraudulent	ADJ
iaajah-2368	72	49	activities	activity	NOUN
iaajah-2368	72	50	perpetrated	perpetrate	VERB
iaajah-2368	72	51	by	by	ADP
iaajah-2368	72	52	the	the	DET
iaajah-2368	72	53	management	management	NOUN
iaajah-2368	72	54	and	and	CCONJ
iaajah-2368	72	55	their	their	PRON
iaajah-2368	72	56	employees	employee	NOUN
iaajah-2368	72	57	or	or	CCONJ
iaajah-2368	72	58	fraud	fraud	NOUN
iaajah-2368	72	59	which	which	PRON
iaajah-2368	72	60	the	the	DET
iaajah-2368	72	61	external	external	ADJ
iaajah-2368	72	62	auditor	auditor	NOUN
iaajah-2368	72	63	has	have	AUX
iaajah-2368	72	64	conceivable	conceivable	ADV
iaajah-2368	72	65	connived	connive	VERB
iaajah-2368	72	66	with	with	ADP
iaajah-2368	72	67	the	the	DET
iaajah-2368	72	68	management	management	NOUN
iaajah-2368	72	69	to	to	PART
iaajah-2368	72	70	cover	cover	VERB
iaajah-2368	72	71	.	.	PUNCT
iaajah-2368	73	1	concept	concept	NOUN
iaajah-2368	73	2	of	of	ADP
iaajah-2368	73	3	fraud	fraud	PROPN
iaajah-2368	73	4	curtis	curtis	PROPN
iaajah-2368	73	5	(	(	PUNCT
iaajah-2368	73	6	2008	2008	NUM
iaajah-2368	73	7	)	)	PUNCT
iaajah-2368	73	8	stated	state	VERB
iaajah-2368	73	9	that	that	SCONJ
iaajah-2368	73	10	fraud	fraud	NOUN
iaajah-2368	73	11	encompasses	encompass	VERB
iaajah-2368	73	12	the	the	DET
iaajah-2368	73	13	acquisition	acquisition	NOUN
iaajah-2368	73	14	of	of	ADP
iaajah-2368	73	15	property	property	NOUN
iaajah-2368	73	16	or	or	CCONJ
iaajah-2368	73	17	economic	economic	ADJ
iaajah-2368	73	18	advantage	advantage	NOUN
iaajah-2368	73	19	by	by	ADP
iaajah-2368	73	20	means	mean	NOUN
iaajah-2368	73	21	of	of	ADP
iaajah-2368	73	22	deception	deception	NOUN
iaajah-2368	73	23	,	,	PUNCT
iaajah-2368	73	24	through	through	ADP
iaajah-2368	73	25	either	either	CCONJ
iaajah-2368	73	26	a	a	DET
iaajah-2368	73	27	misrepresentation	misrepresentation	NOUN
iaajah-2368	73	28	or	or	CCONJ
iaajah-2368	73	29	concealment	concealment	NOUN
iaajah-2368	73	30	.	.	PUNCT
iaajah-2368	74	1	other	other	ADJ
iaajah-2368	74	2	components	component	NOUN
iaajah-2368	74	3	of	of	ADP
iaajah-2368	74	4	fraud	fraud	NOUN
iaajah-2368	74	5	include	include	VERB
iaajah-2368	74	6	bribes	bribe	NOUN
iaajah-2368	74	7	,	,	PUNCT
iaajah-2368	74	8	cronyism	cronyism	NOUN
iaajah-2368	74	9	,	,	PUNCT
iaajah-2368	74	10	nepotism	nepotism	NOUN
iaajah-2368	74	11	,	,	PUNCT
iaajah-2368	74	12	political	political	ADJ
iaajah-2368	74	13	donation	donation	NOUN
iaajah-2368	74	14	,	,	PUNCT
iaajah-2368	74	15	kickbacks	kickback	NOUN
iaajah-2368	74	16	,	,	PUNCT
iaajah-2368	74	17	artificial	artificial	ADJ
iaajah-2368	74	18	pricing	pricing	NOUN
iaajah-2368	74	19	and	and	CCONJ
iaajah-2368	74	20	frauds	fraud	NOUN
iaajah-2368	74	21	of	of	ADP
iaajah-2368	74	22	all	all	DET
iaajah-2368	74	23	kinds	kind	NOUN
iaajah-2368	74	24	(	(	PUNCT
iaajah-2368	74	25	williams	williams	PROPN
iaajah-2368	74	26	,	,	PUNCT
iaajah-2368	74	27	2005	2005	NUM
iaajah-2368	74	28	)	)	PUNCT
iaajah-2368	74	29	.	.	PUNCT
iaajah-2368	75	1	ihiagarajah	ihiagarajah	PROPN
iaajah-2368	75	2	(	(	PUNCT
iaajah-2368	75	3	2008	2008	NUM
iaajah-2368	75	4	)	)	PUNCT
iaajah-2368	75	5	views	view	VERB
iaajah-2368	75	6	bank	bank	NOUN
iaajah-2368	75	7	fraud	fraud	NOUN
iaajah-2368	75	8	to	to	ADP
iaajah-2368	75	9	any	any	PRON
iaajah-2368	75	10	of	of	ADP
iaajah-2368	75	11	a	a	DET
iaajah-2368	75	12	number	number	NOUN
iaajah-2368	75	13	of	of	ADP
iaajah-2368	75	14	actions	action	NOUN
iaajah-2368	75	15	carried	carry	VERB
iaajah-2368	75	16	out	out	ADP
iaajah-2368	75	17	with	with	ADP
iaajah-2368	75	18	the	the	DET
iaajah-2368	75	19	intent	intent	NOUN
iaajah-2368	75	20	of	of	ADP
iaajah-2368	75	21	defrauding	defraud	VERB
iaajah-2368	75	22	a	a	DET
iaajah-2368	75	23	financial	financial	ADJ
iaajah-2368	75	24	institution	institution	NOUN
iaajah-2368	75	25	.	.	PUNCT
iaajah-2368	76	1	similarly	similarly	ADV
iaajah-2368	76	2	,	,	PUNCT
iaajah-2368	76	3	the	the	DET
iaajah-2368	76	4	concept	concept	NOUN
iaajah-2368	76	5	has	have	AUX
iaajah-2368	76	6	been	be	AUX
iaajah-2368	76	7	stated	state	VERB
iaajah-2368	76	8	to	to	PART
iaajah-2368	76	9	mean	mean	VERB
iaajah-2368	76	10	the	the	DET
iaajah-2368	76	11	use	use	NOUN
iaajah-2368	76	12	of	of	ADP
iaajah-2368	76	13	fraudulent	fraudulent	ADJ
iaajah-2368	76	14	means	mean	NOUN
iaajah-2368	76	15	to	to	PART
iaajah-2368	76	16	obtain	obtain	VERB
iaajah-2368	76	17	money	money	NOUN
iaajah-2368	76	18	,	,	PUNCT
iaajah-2368	76	19	assets	asset	NOUN
iaajah-2368	76	20	,	,	PUNCT
iaajah-2368	76	21	or	or	CCONJ
iaajah-2368	76	22	other	other	ADJ
iaajah-2368	76	23	property	property	NOUN
iaajah-2368	76	24	owned	own	VERB
iaajah-2368	76	25	or	or	CCONJ
iaajah-2368	76	26	held	hold	VERB
iaajah-2368	76	27	by	by	ADP
iaajah-2368	76	28	a	a	DET
iaajah-2368	76	29	financial	financial	ADJ
iaajah-2368	76	30	institution	institution	NOUN
iaajah-2368	76	31	.	.	PUNCT
iaajah-2368	77	1	one	one	NUM
iaajah-2368	77	2	thing	thing	NOUN
iaajah-2368	77	3	stands	stand	VERB
iaajah-2368	77	4	out	out	ADP
iaajah-2368	77	5	from	from	ADP
iaajah-2368	77	6	the	the	DET
iaajah-2368	77	7	various	various	ADJ
iaajah-2368	77	8	definitions	definition	NOUN
iaajah-2368	77	9	above	above	ADP
iaajah-2368	77	10	which	which	PRON
iaajah-2368	77	11	is	be	AUX
iaajah-2368	77	12	the	the	DET
iaajah-2368	77	13	fact	fact	NOUN
iaajah-2368	77	14	that	that	SCONJ
iaajah-2368	77	15	fraud	fraud	NOUN
iaajah-2368	77	16	vary	vary	VERB
iaajah-2368	77	17	widely	widely	ADV
iaajah-2368	77	18	in	in	ADP
iaajah-2368	77	19	nature	nature	NOUN
iaajah-2368	77	20	,	,	PUNCT
iaajah-2368	77	21	character	character	NOUN
iaajah-2368	77	22	and	and	CCONJ
iaajah-2368	77	23	method	method	NOUN
iaajah-2368	77	24	of	of	ADP
iaajah-2368	77	25	perpetration	perpetration	NOUN
iaajah-2368	77	26	.	.	PUNCT
iaajah-2368	78	1	however	however	ADV
iaajah-2368	78	2	,	,	PUNCT
iaajah-2368	78	3	levanti	levanti	PROPN
iaajah-2368	78	4	(	(	PUNCT
iaajah-2368	78	5	2001	2001	NUM
iaajah-2368	78	6	)	)	PUNCT
iaajah-2368	78	7	argues	argue	VERB
iaajah-2368	78	8	that	that	SCONJ
iaajah-2368	78	9	no	no	DET
iaajah-2368	78	10	definite	definite	ADJ
iaajah-2368	78	11	and	and	CCONJ
iaajah-2368	78	12	invariable	invariable	ADJ
iaajah-2368	78	13	rule	rule	NOUN
iaajah-2368	78	14	can	can	AUX
iaajah-2368	78	15	be	be	AUX
iaajah-2368	78	16	laid	lay	VERB
iaajah-2368	78	17	down	down	ADP
iaajah-2368	78	18	as	as	ADP
iaajah-2368	78	19	a	a	DET
iaajah-2368	78	20	general	general	ADJ
iaajah-2368	78	21	proposition	proposition	NOUN
iaajah-2368	78	22	in	in	ADP
iaajah-2368	78	23	defining	define	VERB
iaajah-2368	78	24	fraud	fraud	NOUN
iaajah-2368	78	25	.	.	PUNCT
iaajah-2368	79	1	fraud	fraud	NOUN
iaajah-2368	79	2	may	may	AUX
iaajah-2368	79	3	be	be	AUX
iaajah-2368	79	4	classified	classify	VERB
iaajah-2368	79	5	into	into	ADP
iaajah-2368	79	6	two	two	NUM
iaajah-2368	79	7	broad	broad	ADJ
iaajah-2368	79	8	ways	way	NOUN
iaajah-2368	79	9	:	:	PUNCT
iaajah-2368	79	10	nature	nature	NOUN
iaajah-2368	79	11	of	of	ADP
iaajah-2368	79	12	fraudsters	fraudster	NOUN
iaajah-2368	79	13	and	and	CCONJ
iaajah-2368	79	14	method	method	NOUN
iaajah-2368	79	15	employed	employ	VERB
iaajah-2368	79	16	in	in	ADP
iaajah-2368	79	17	carrying	carry	VERB
iaajah-2368	79	18	out	out	ADP
iaajah-2368	79	19	the	the	DET
iaajah-2368	79	20	fraud	fraud	NOUN
iaajah-2368	79	21	.	.	PUNCT
iaajah-2368	80	1	on	on	ADP
iaajah-2368	80	2	the	the	DET
iaajah-2368	80	3	basis	basis	NOUN
iaajah-2368	80	4	of	of	ADP
iaajah-2368	80	5	the	the	DET
iaajah-2368	80	6	nature	nature	NOUN
iaajah-2368	80	7	of	of	ADP
iaajah-2368	80	8	the	the	DET
iaajah-2368	80	9	fraudsters	fraudster	NOUN
iaajah-2368	80	10	,	,	PUNCT
iaajah-2368	80	11	fraud	fraud	NOUN
iaajah-2368	80	12	may	may	AUX
iaajah-2368	80	13	be	be	AUX
iaajah-2368	80	14	categorized	categorize	VERB
iaajah-2368	80	15	into	into	ADP
iaajah-2368	80	16	three	three	NUM
iaajah-2368	80	17	groups	group	NOUN
iaajah-2368	80	18	,	,	PUNCT
iaajah-2368	80	19	namely	namely	ADV
iaajah-2368	80	20	;	;	PUNCT
iaajah-2368	80	21	internal	internal	ADJ
iaajah-2368	80	22	,	,	PUNCT
iaajah-2368	80	23	external	external	ADJ
iaajah-2368	80	24	and	and	CCONJ
iaajah-2368	80	25	mixed	mixed	ADJ
iaajah-2368	80	26	frauds	fraud	NOUN
iaajah-2368	80	27	.	.	PUNCT
iaajah-2368	81	1	internal	internal	ADJ
iaajah-2368	81	2	fraud	fraud	NOUN
iaajah-2368	81	3	relates	relate	VERB
iaajah-2368	81	4	to	to	ADP
iaajah-2368	81	5	those	those	PRON
iaajah-2368	81	6	committed	commit	VERB
iaajah-2368	81	7	by	by	ADP
iaajah-2368	81	8	members	member	NOUN
iaajah-2368	81	9	of	of	ADP
iaajah-2368	81	10	staff	staff	NOUN
iaajah-2368	81	11	and	and	CCONJ
iaajah-2368	81	12	directors	director	NOUN
iaajah-2368	81	13	of	of	ADP
iaajah-2368	81	14	the	the	DET
iaajah-2368	81	15	organizations	organization	NOUN
iaajah-2368	81	16	while	while	SCONJ
iaajah-2368	81	17	external	external	ADJ
iaajah-2368	81	18	fraud	fraud	NOUN
iaajah-2368	81	19	is	be	AUX
iaajah-2368	81	20	committed	commit	VERB
iaajah-2368	81	21	by	by	ADP
iaajah-2368	81	22	persons	person	NOUN
iaajah-2368	81	23	not	not	PART
iaajah-2368	81	24	connected	connect	VERB
iaajah-2368	81	25	with	with	ADP
iaajah-2368	81	26	the	the	DET
iaajah-2368	81	27	organization	organization	NOUN
iaajah-2368	81	28	and	and	CCONJ
iaajah-2368	81	29	mixed	mixed	ADJ
iaajah-2368	81	30	fraud	fraud	NOUN
iaajah-2368	81	31	involves	involve	VERB
iaajah-2368	81	32	outsiders	outsider	NOUN
iaajah-2368	81	33	colluding	collude	VERB
iaajah-2368	81	34	igwebuike	igwebuike	NOUN
iaajah-2368	81	35	:	:	PUNCT
iaajah-2368	81	36	an	an	DET
iaajah-2368	81	37	african	african	ADJ
iaajah-2368	81	38	journal	journal	NOUN
iaajah-2368	81	39	of	of	ADP
iaajah-2368	81	40	arts	art	NOUN
iaajah-2368	81	41	and	and	CCONJ
iaajah-2368	81	42	humanities	humanity	NOUN
iaajah-2368	81	43	vol	vol	NOUN
iaajah-2368	81	44	.	.	PROPN
iaajah-2368	81	45	5	5	NUM
iaajah-2368	81	46	no	no	DET
iaajah-2368	81	47	2	2	NUM
iaajah-2368	81	48	,	,	PUNCT
iaajah-2368	81	49	march	march	PROPN
iaajah-2368	81	50	2019	2019	NUM
iaajah-2368	81	51	.	.	PUNCT
iaajah-2368	82	1	issn	issn	PROPN
iaajah-2368	82	2	:	:	PUNCT
iaajah-2368	82	3	2488	2488	NUM
iaajah-2368	82	4	-	-	PUNCT
iaajah-2368	82	5	9210(online	9210(online	NUM
iaajah-2368	82	6	)	)	PUNCT
iaajah-2368	82	7	2504	2504	NUM
iaajah-2368	82	8	-	-	SYM
iaajah-2368	82	9	9038(print	9038(print	NUM
iaajah-2368	82	10	)	)	PUNCT
iaajah-2368	82	11	67	67	NUM
iaajah-2368	82	12	(	(	PUNCT
iaajah-2368	82	13	a	a	DET
iaajah-2368	82	14	publication	publication	NOUN
iaajah-2368	82	15	of	of	ADP
iaajah-2368	82	16	tansian	tansian	PROPN
iaajah-2368	82	17	university	university	PROPN
iaajah-2368	82	18	,	,	PUNCT
iaajah-2368	82	19	department	department	NOUN
iaajah-2368	82	20	of	of	ADP
iaajah-2368	82	21	philosophy	philosophy	NOUN
iaajah-2368	82	22	and	and	CCONJ
iaajah-2368	82	23	religious	religious	ADJ
iaajah-2368	82	24	studies	study	NOUN
iaajah-2368	82	25	)	)	PUNCT
iaajah-2368	82	26	with	with	ADP
iaajah-2368	82	27	the	the	DET
iaajah-2368	82	28	staff	staff	NOUN
iaajah-2368	82	29	and	and	CCONJ
iaajah-2368	82	30	directors	director	NOUN
iaajah-2368	82	31	of	of	ADP
iaajah-2368	82	32	the	the	DET
iaajah-2368	82	33	organization	organization	NOUN
iaajah-2368	82	34	(	(	PUNCT
iaajah-2368	82	35	ajie	ajie	PROPN
iaajah-2368	82	36	&	&	CCONJ
iaajah-2368	82	37	ezi	ezi	PROPN
iaajah-2368	82	38	,	,	PUNCT
iaajah-2368	82	39	2000	2000	NUM
iaajah-2368	82	40	)	)	PUNCT
iaajah-2368	82	41	.	.	PUNCT
iaajah-2368	83	1	karwai	karwai	PROPN
iaajah-2368	83	2	(	(	PUNCT
iaajah-2368	83	3	2002	2002	NUM
iaajah-2368	83	4	)	)	PUNCT
iaajah-2368	83	5	reported	report	VERB
iaajah-2368	83	6	that	that	SCONJ
iaajah-2368	83	7	the	the	DET
iaajah-2368	83	8	identification	identification	NOUN
iaajah-2368	83	9	of	of	ADP
iaajah-2368	83	10	the	the	DET
iaajah-2368	83	11	causes	cause	NOUN
iaajah-2368	83	12	of	of	ADP
iaajah-2368	83	13	fraud	fraud	NOUN
iaajah-2368	83	14	is	be	AUX
iaajah-2368	83	15	very	very	ADV
iaajah-2368	83	16	difficult	difficult	ADJ
iaajah-2368	83	17	.	.	PUNCT
iaajah-2368	84	1	he	he	PRON
iaajah-2368	84	2	stated	state	VERB
iaajah-2368	84	3	that	that	SCONJ
iaajah-2368	84	4	modern	modern	ADJ
iaajah-2368	84	5	day	day	NOUN
iaajah-2368	84	6	organizations	organization	NOUN
iaajah-2368	84	7	frauds	fraud	NOUN
iaajah-2368	84	8	usually	usually	ADV
iaajah-2368	84	9	involve	involve	VERB
iaajah-2368	84	10	a	a	DET
iaajah-2368	84	11	complex	complex	ADJ
iaajah-2368	84	12	web	web	NOUN
iaajah-2368	84	13	of	of	ADP
iaajah-2368	84	14	conspiracy	conspiracy	NOUN
iaajah-2368	84	15	and	and	CCONJ
iaajah-2368	84	16	deception	deception	NOUN
iaajah-2368	84	17	that	that	PRON
iaajah-2368	84	18	often	often	ADV
iaajah-2368	84	19	mask	mask	VERB
iaajah-2368	84	20	the	the	DET
iaajah-2368	84	21	actual	actual	ADJ
iaajah-2368	84	22	cause	cause	NOUN
iaajah-2368	84	23	.	.	PUNCT
iaajah-2368	85	1	various	various	ADJ
iaajah-2368	85	2	schools	school	NOUN
iaajah-2368	85	3	of	of	ADP
iaajah-2368	85	4	thoughts	thought	NOUN
iaajah-2368	85	5	have	have	AUX
iaajah-2368	85	6	come	come	VERB
iaajah-2368	85	7	out	out	ADP
iaajah-2368	85	8	to	to	PART
iaajah-2368	85	9	categorise	categorise	VERB
iaajah-2368	85	10	fraud	fraud	NOUN
iaajah-2368	85	11	.	.	PUNCT
iaajah-2368	86	1	a	a	DET
iaajah-2368	86	2	particular	particular	ADJ
iaajah-2368	86	3	school	school	NOUN
iaajah-2368	86	4	of	of	ADP
iaajah-2368	86	5	thought	thought	NOUN
iaajah-2368	86	6	categorised	categorise	VERB
iaajah-2368	86	7	fraud	fraud	NOUN
iaajah-2368	86	8	according	accord	VERB
iaajah-2368	86	9	to	to	ADP
iaajah-2368	86	10	occupation	occupation	NOUN
iaajah-2368	86	11	and	and	CCONJ
iaajah-2368	86	12	nonoccupational	nonoccupational	ADJ
iaajah-2368	86	13	(	(	PUNCT
iaajah-2368	86	14	singleton	singleton	PROPN
iaajah-2368	86	15	et	et	PROPN
iaajah-2368	86	16	al	al	PROPN
iaajah-2368	86	17	,	,	PUNCT
iaajah-2368	86	18	2006	2006	NUM
iaajah-2368	86	19	)	)	PUNCT
iaajah-2368	86	20	,	,	PUNCT
iaajah-2368	86	21	while	while	SCONJ
iaajah-2368	86	22	another	another	PRON
iaajah-2368	86	23	on	on	ADP
iaajah-2368	86	24	the	the	DET
iaajah-2368	86	25	basis	basis	NOUN
iaajah-2368	86	26	of	of	ADP
iaajah-2368	86	27	whether	whether	SCONJ
iaajah-2368	86	28	it	it	PRON
iaajah-2368	86	29	is	be	AUX
iaajah-2368	86	30	public	public	ADJ
iaajah-2368	86	31	or	or	CCONJ
iaajah-2368	86	32	private	private	ADJ
iaajah-2368	86	33	sector	sector	NOUN
iaajah-2368	86	34	fraud	fraud	NOUN
iaajah-2368	86	35	(	(	PUNCT
iaajah-2368	86	36	comer	comer	NOUN
iaajah-2368	86	37	,	,	PUNCT
iaajah-2368	86	38	2001	2001	NUM
iaajah-2368	86	39	)	)	PUNCT
iaajah-2368	86	40	.	.	PUNCT
iaajah-2368	87	1	another	another	DET
iaajah-2368	87	2	school	school	NOUN
iaajah-2368	87	3	of	of	ADP
iaajah-2368	87	4	thought	thought	NOUN
iaajah-2368	87	5	also	also	ADV
iaajah-2368	87	6	classified	classify	VERB
iaajah-2368	87	7	fraud	fraud	NOUN
iaajah-2368	87	8	in	in	ADP
iaajah-2368	87	9	terms	term	NOUN
iaajah-2368	87	10	of	of	ADP
iaajah-2368	87	11	industry	industry	NOUN
iaajah-2368	87	12	in	in	ADP
iaajah-2368	87	13	which	which	PRON
iaajah-2368	87	14	the	the	DET
iaajah-2368	87	15	fraud	fraud	NOUN
iaajah-2368	87	16	was	be	AUX
iaajah-2368	87	17	committed	commit	VERB
iaajah-2368	87	18	,	,	PUNCT
iaajah-2368	87	19	such	such	ADJ
iaajah-2368	87	20	as	as	ADP
iaajah-2368	87	21	bank	bank	NOUN
iaajah-2368	87	22	fraud	fraud	NOUN
iaajah-2368	87	23	and	and	CCONJ
iaajah-2368	87	24	insurance	insurance	NOUN
iaajah-2368	87	25	fraud	fraud	NOUN
iaajah-2368	87	26	(	(	PUNCT
iaajah-2368	87	27	skalah	skalah	PROPN
iaajah-2368	87	28	et	et	PROPN
iaajah-2368	87	29	al	al	PROPN
iaajah-2368	87	30	,	,	PUNCT
iaajah-2368	87	31	2001	2001	NUM
iaajah-2368	87	32	)	)	PUNCT
iaajah-2368	87	33	.	.	PUNCT
iaajah-2368	88	1	lendemen	lendeman	NOUN
iaajah-2368	88	2	(	(	PUNCT
iaajah-2368	88	3	2003	2003	NUM
iaajah-2368	88	4	)	)	PUNCT
iaajah-2368	88	5	categorize	categorize	VERB
iaajah-2368	88	6	it	it	PRON
iaajah-2368	88	7	in	in	ADP
iaajah-2368	88	8	terms	term	NOUN
iaajah-2368	88	9	of	of	ADP
iaajah-2368	88	10	whether	whether	SCONJ
iaajah-2368	88	11	it	it	PRON
iaajah-2368	88	12	is	be	AUX
iaajah-2368	88	13	corporate	corporate	ADJ
iaajah-2368	88	14	or	or	CCONJ
iaajah-2368	88	15	non	non	ADJ
iaajah-2368	88	16	-	-	ADJ
iaajah-2368	88	17	corporate	corporate	ADJ
iaajah-2368	88	18	,	,	PUNCT
iaajah-2368	88	19	such	such	ADJ
iaajah-2368	88	20	as	as	ADP
iaajah-2368	88	21	management	management	NOUN
iaajah-2368	88	22	fraud	fraud	NOUN
iaajah-2368	88	23	,	,	PUNCT
iaajah-2368	88	24	insider	insider	NOUN
iaajah-2368	88	25	dealing	dealing	NOUN
iaajah-2368	88	26	,	,	PUNCT
iaajah-2368	88	27	investment	investment	NOUN
iaajah-2368	88	28	fraud	fraud	NOUN
iaajah-2368	88	29	,	,	PUNCT
iaajah-2368	88	30	and	and	CCONJ
iaajah-2368	88	31	other	other	ADJ
iaajah-2368	88	32	related	related	ADJ
iaajah-2368	88	33	frauds	fraud	NOUN
iaajah-2368	88	34	.	.	PUNCT
iaajah-2368	89	1	concentrating	concentrate	VERB
iaajah-2368	89	2	on	on	ADP
iaajah-2368	89	3	fraud	fraud	NOUN
iaajah-2368	89	4	in	in	ADP
iaajah-2368	89	5	dmbs	dmbs	PROPN
iaajah-2368	89	6	,	,	PUNCT
iaajah-2368	89	7	singleton	singleton	PROPN
iaajah-2368	89	8	et	et	PROPN
iaajah-2368	89	9	al	al	PROPN
iaajah-2368	89	10	(	(	PUNCT
iaajah-2368	89	11	2006	2006	NUM
iaajah-2368	89	12	)	)	PUNCT
iaajah-2368	89	13	stated	state	VERB
iaajah-2368	89	14	that	that	SCONJ
iaajah-2368	89	15	bank	bank	NOUN
iaajah-2368	89	16	frauds	fraud	NOUN
iaajah-2368	89	17	have	have	AUX
iaajah-2368	89	18	developed	develop	VERB
iaajah-2368	89	19	in	in	ADP
iaajah-2368	89	20	nature	nature	NOUN
iaajah-2368	89	21	and	and	CCONJ
iaajah-2368	89	22	complexity	complexity	NOUN
iaajah-2368	89	23	from	from	ADP
iaajah-2368	89	24	the	the	DET
iaajah-2368	89	25	traditional	traditional	ADJ
iaajah-2368	89	26	system	system	NOUN
iaajah-2368	89	27	of	of	ADP
iaajah-2368	89	28	simple	simple	ADJ
iaajah-2368	89	29	cheque	cheque	NOUN
iaajah-2368	89	30	fraud	fraud	NOUN
iaajah-2368	89	31	,	,	PUNCT
iaajah-2368	89	32	where	where	SCONJ
iaajah-2368	89	33	fraudster	fraudster	NOUN
iaajah-2368	89	34	would	would	AUX
iaajah-2368	89	35	just	just	ADV
iaajah-2368	89	36	forge	forge	VERB
iaajah-2368	89	37	his	his	PRON
iaajah-2368	89	38	name	name	NOUN
iaajah-2368	89	39	on	on	ADP
iaajah-2368	89	40	a	a	DET
iaajah-2368	89	41	simple	simple	ADJ
iaajah-2368	89	42	cheque	cheque	NOUN
iaajah-2368	89	43	by	by	ADP
iaajah-2368	89	44	using	use	VERB
iaajah-2368	89	45	an	an	DET
iaajah-2368	89	46	ordinary	ordinary	ADJ
iaajah-2368	89	47	pen	pen	NOUN
iaajah-2368	89	48	to	to	ADP
iaajah-2368	89	49	more	more	ADV
iaajah-2368	89	50	sophisticated	sophisticated	ADJ
iaajah-2368	89	51	techniques	technique	NOUN
iaajah-2368	89	52	,	,	PUNCT
iaajah-2368	89	53	such	such	ADJ
iaajah-2368	89	54	as	as	ADP
iaajah-2368	89	55	the	the	DET
iaajah-2368	89	56	advance	advance	NOUN
iaajah-2368	89	57	fee	fee	NOUN
iaajah-2368	89	58	fraud	fraud	NOUN
iaajah-2368	89	59	which	which	PRON
iaajah-2368	89	60	utilizes	utilize	VERB
iaajah-2368	89	61	the	the	DET
iaajah-2368	89	62	internet	internet	NOUN
iaajah-2368	89	63	and	and	CCONJ
iaajah-2368	89	64	computer	computer	NOUN
iaajah-2368	89	65	highways	highway	NOUN
iaajah-2368	89	66	.	.	PUNCT
iaajah-2368	90	1	skalah	skalah	PROPN
iaajah-2368	90	2	et	et	PROPN
iaajah-2368	90	3	al	al	PROPN
iaajah-2368	90	4	(	(	PUNCT
iaajah-2368	90	5	2001	2001	NUM
iaajah-2368	90	6	)	)	PUNCT
iaajah-2368	90	7	however	however	ADV
iaajah-2368	90	8	identified	identify	VERB
iaajah-2368	90	9	two	two	NUM
iaajah-2368	90	10	species	specie	NOUN
iaajah-2368	90	11	of	of	ADP
iaajah-2368	90	12	fraud	fraud	NOUN
iaajah-2368	90	13	,	,	PUNCT
iaajah-2368	90	14	those	those	PRON
iaajah-2368	90	15	that	that	PRON
iaajah-2368	90	16	are	be	AUX
iaajah-2368	90	17	committed	commit	VERB
iaajah-2368	90	18	by	by	ADP
iaajah-2368	90	19	insiders	insider	NOUN
iaajah-2368	90	20	and	and	CCONJ
iaajah-2368	90	21	those	those	PRON
iaajah-2368	90	22	committed	commit	VERB
iaajah-2368	90	23	by	by	ADP
iaajah-2368	90	24	other	other	ADJ
iaajah-2368	90	25	fraud	fraud	NOUN
iaajah-2368	90	26	felons	felon	NOUN
iaajah-2368	90	27	outside	outside	ADV
iaajah-2368	90	28	.	.	PUNCT
iaajah-2368	91	1	among	among	ADP
iaajah-2368	91	2	the	the	DET
iaajah-2368	91	3	bank	bank	NOUN
iaajah-2368	91	4	frauds	fraud	NOUN
iaajah-2368	91	5	emanating	emanate	VERB
iaajah-2368	91	6	from	from	ADP
iaajah-2368	91	7	within	within	ADP
iaajah-2368	91	8	are	be	AUX
iaajah-2368	91	9	:	:	PUNCT
iaajah-2368	91	10	rogue	rogue	NOUN
iaajah-2368	91	11	traders	trader	NOUN
iaajah-2368	91	12	,	,	PUNCT
iaajah-2368	91	13	fraudulent	fraudulent	ADJ
iaajah-2368	91	14	loans	loan	NOUN
iaajah-2368	91	15	,	,	PUNCT
iaajah-2368	91	16	wire	wire	NOUN
iaajah-2368	91	17	fraud	fraud	NOUN
iaajah-2368	91	18	,	,	PUNCT
iaajah-2368	91	19	forged	forge	VERB
iaajah-2368	91	20	documents	document	NOUN
iaajah-2368	91	21	,	,	PUNCT
iaajah-2368	91	22	theft	theft	NOUN
iaajah-2368	91	23	of	of	ADP
iaajah-2368	91	24	identity	identity	NOUN
iaajah-2368	91	25	,	,	PUNCT
iaajah-2368	91	26	and	and	CCONJ
iaajah-2368	91	27	demand	demand	NOUN
iaajah-2368	91	28	draft	draft	NOUN
iaajah-2368	91	29	fraud	fraud	NOUN
iaajah-2368	91	30	.	.	PUNCT
iaajah-2368	92	1	on	on	ADP
iaajah-2368	92	2	the	the	DET
iaajah-2368	92	3	other	other	ADJ
iaajah-2368	92	4	hand	hand	NOUN
iaajah-2368	92	5	,	,	PUNCT
iaajah-2368	92	6	fraud	fraud	NOUN
iaajah-2368	92	7	committed	commit	VERB
iaajah-2368	92	8	by	by	ADP
iaajah-2368	92	9	outsiders	outsider	NOUN
iaajah-2368	92	10	include	include	VERB
iaajah-2368	92	11	:	:	PUNCT
iaajah-2368	92	12	forgery	forgery	NOUN
iaajah-2368	92	13	and	and	CCONJ
iaajah-2368	92	14	altered	altered	ADJ
iaajah-2368	92	15	cheques	cheque	NOUN
iaajah-2368	92	16	,	,	PUNCT
iaajah-2368	92	17	stolen	steal	VERB
iaajah-2368	92	18	cheques	cheque	NOUN
iaajah-2368	92	19	,	,	PUNCT
iaajah-2368	92	20	cheque	cheque	NOUN
iaajah-2368	92	21	kitting	kitting	NOUN
iaajah-2368	92	22	,	,	PUNCT
iaajah-2368	92	23	payment	payment	NOUN
iaajah-2368	92	24	card	card	NOUN
iaajah-2368	92	25	fraud	fraud	NOUN
iaajah-2368	92	26	,	,	PUNCT
iaajah-2368	92	27	booster	booster	NOUN
iaajah-2368	92	28	cheque	cheque	NOUN
iaajah-2368	92	29	duplication	duplication	NOUN
iaajah-2368	92	30	and	and	CCONJ
iaajah-2368	92	31	skimming	skimming	NOUN
iaajah-2368	92	32	of	of	ADP
iaajah-2368	92	33	card	card	NOUN
iaajah-2368	92	34	information	information	NOUN
iaajah-2368	92	35	,	,	PUNCT
iaajah-2368	92	36	fraudulent	fraudulent	ADJ
iaajah-2368	92	37	loans	loan	NOUN
iaajah-2368	92	38	applications	application	NOUN
iaajah-2368	92	39	,	,	PUNCT
iaajah-2368	92	40	impersonation	impersonation	NOUN
iaajah-2368	92	41	and	and	CCONJ
iaajah-2368	92	42	theft	theft	NOUN
iaajah-2368	92	43	of	of	ADP
iaajah-2368	92	44	identity	identity	NOUN
iaajah-2368	92	45	fraud	fraud	NOUN
iaajah-2368	92	46	and	and	CCONJ
iaajah-2368	92	47	advance	advance	NOUN
iaajah-2368	92	48	fee	fee	NOUN
iaajah-2368	92	49	fraud	fraud	NOUN
iaajah-2368	92	50	,	,	PUNCT
iaajah-2368	92	51	money	money	NOUN
iaajah-2368	92	52	laundering	laundering	NOUN
iaajah-2368	92	53	.	.	PUNCT
iaajah-2368	93	1	theoretical	theoretical	ADJ
iaajah-2368	93	2	framework	framework	NOUN
iaajah-2368	93	3	fraud	fraud	NOUN
iaajah-2368	93	4	diamond	diamond	PROPN
iaajah-2368	93	5	theory	theory	NOUN
iaajah-2368	93	6	:	:	PUNCT
iaajah-2368	93	7	this	this	DET
iaajah-2368	93	8	theory	theory	NOUN
iaajah-2368	93	9	was	be	AUX
iaajah-2368	93	10	introduced	introduce	VERB
iaajah-2368	93	11	by	by	ADP
iaajah-2368	93	12	wolf	wolf	PROPN
iaajah-2368	93	13	and	and	CCONJ
iaajah-2368	93	14	hermanson	hermanson	NOUN
iaajah-2368	93	15	(	(	PUNCT
iaajah-2368	93	16	2004	2004	NUM
iaajah-2368	93	17	)	)	PUNCT
iaajah-2368	93	18	.	.	PUNCT
iaajah-2368	94	1	the	the	DET
iaajah-2368	94	2	model	model	NOUN
iaajah-2368	94	3	added	add	VERB
iaajah-2368	94	4	a	a	DET
iaajah-2368	94	5	fourth	fourth	ADJ
iaajah-2368	94	6	variable	variable	ADJ
iaajah-2368	94	7	“	"	PUNCT
iaajah-2368	94	8	capabilities	capability	NOUN
iaajah-2368	94	9	”	"	PUNCT
iaajah-2368	94	10	to	to	ADP
iaajah-2368	94	11	the	the	DET
iaajah-2368	94	12	three	three	NUM
iaajah-2368	94	13	factor	factor	NOUN
iaajah-2368	94	14	theory	theory	NOUN
iaajah-2368	94	15	of	of	ADP
iaajah-2368	94	16	fraud	fraud	NOUN
iaajah-2368	94	17	triangle	triangle	NOUN
iaajah-2368	94	18	(	(	PUNCT
iaajah-2368	94	19	pressure	pressure	NOUN
iaajah-2368	94	20	,	,	PUNCT
iaajah-2368	94	21	opportunity	opportunity	NOUN
iaajah-2368	94	22	and	and	CCONJ
iaajah-2368	94	23	rationalization	rationalization	NOUN
iaajah-2368	94	24	)	)	PUNCT
iaajah-2368	94	25	.	.	PUNCT
iaajah-2368	95	1	wolf	wolf	PROPN
iaajah-2368	95	2	and	and	CCONJ
iaajah-2368	95	3	hermanson	hermanson	NOUN
iaajah-2368	95	4	believed	believe	VERB
iaajah-2368	95	5	many	many	ADJ
iaajah-2368	95	6	frauds	fraud	NOUN
iaajah-2368	95	7	would	would	AUX
iaajah-2368	95	8	not	not	PART
iaajah-2368	95	9	have	have	AUX
iaajah-2368	95	10	occurred	occur	VERB
iaajah-2368	95	11	without	without	ADP
iaajah-2368	95	12	the	the	DET
iaajah-2368	95	13	right	right	ADJ
iaajah-2368	95	14	person	person	NOUN
iaajah-2368	95	15	with	with	ADP
iaajah-2368	95	16	right	right	ADJ
iaajah-2368	95	17	capabilities	capability	NOUN
iaajah-2368	95	18	implementing	implement	VERB
iaajah-2368	95	19	the	the	DET
iaajah-2368	95	20	details	detail	NOUN
iaajah-2368	95	21	of	of	ADP
iaajah-2368	95	22	the	the	DET
iaajah-2368	95	23	fraud	fraud	NOUN
iaajah-2368	95	24	.	.	PUNCT
iaajah-2368	96	1	with	with	ADP
iaajah-2368	96	2	the	the	DET
iaajah-2368	96	3	additional	additional	ADJ
iaajah-2368	96	4	element	element	NOUN
iaajah-2368	96	5	presented	present	VERB
iaajah-2368	96	6	in	in	ADP
iaajah-2368	96	7	the	the	DET
iaajah-2368	96	8	fraud	fraud	NOUN
iaajah-2368	96	9	diamond	diamond	NOUN
iaajah-2368	96	10	theory	theory	NOUN
iaajah-2368	96	11	affecting	affect	VERB
iaajah-2368	96	12	individuals	individual	NOUN
iaajah-2368	96	13	’	'	PUNCT
iaajah-2368	96	14	decision	decision	NOUN
iaajah-2368	96	15	to	to	PART
iaajah-2368	96	16	commit	commit	VERB
iaajah-2368	96	17	fraud	fraud	NOUN
iaajah-2368	96	18	,	,	PUNCT
iaajah-2368	96	19	the	the	DET
iaajah-2368	96	20	organization	organization	NOUN
iaajah-2368	96	21	and	and	CCONJ
iaajah-2368	96	22	auditors	auditor	NOUN
iaajah-2368	96	23	need	need	VERB
iaajah-2368	96	24	to	to	PART
iaajah-2368	96	25	better	well	ADV
iaajah-2368	96	26	understand	understand	VERB
iaajah-2368	96	27	employees	employee	NOUN
iaajah-2368	96	28	’	’	PART
iaajah-2368	96	29	individual	individual	ADJ
iaajah-2368	96	30	traits	trait	NOUN
iaajah-2368	96	31	and	and	CCONJ
iaajah-2368	96	32	abilities	ability	NOUN
iaajah-2368	96	33	in	in	ADP
iaajah-2368	96	34	order	order	NOUN
iaajah-2368	96	35	to	to	PART
iaajah-2368	96	36	assess	assess	VERB
iaajah-2368	96	37	the	the	DET
iaajah-2368	96	38	risk	risk	NOUN
iaajah-2368	96	39	of	of	ADP
iaajah-2368	96	40	fraudulent	fraudulent	ADJ
iaajah-2368	96	41	behaviours	behaviour	NOUN
iaajah-2368	96	42	.	.	PUNCT
iaajah-2368	97	1	in	in	ADP
iaajah-2368	97	2	addition	addition	NOUN
iaajah-2368	97	3	,	,	PUNCT
iaajah-2368	97	4	better	well	ADJ
iaajah-2368	97	5	systems	system	NOUN
iaajah-2368	97	6	of	of	ADP
iaajah-2368	97	7	checks	check	NOUN
iaajah-2368	97	8	and	and	CCONJ
iaajah-2368	97	9	balances	balance	NOUN
iaajah-2368	97	10	should	should	AUX
iaajah-2368	97	11	be	be	AUX
iaajah-2368	97	12	implemented	implement	VERB
iaajah-2368	97	13	and	and	CCONJ
iaajah-2368	97	14	monitored	monitor	VERB
iaajah-2368	97	15	to	to	PART
iaajah-2368	97	16	proactively	proactively	ADV
iaajah-2368	97	17	minimize	minimize	VERB
iaajah-2368	97	18	risks	risk	NOUN
iaajah-2368	97	19	and	and	CCONJ
iaajah-2368	97	20	losses	loss	NOUN
iaajah-2368	97	21	as	as	ADP
iaajah-2368	97	22	a	a	DET
iaajah-2368	97	23	result	result	NOUN
iaajah-2368	97	24	of	of	ADP
iaajah-2368	97	25	fraudulent	fraudulent	ADJ
iaajah-2368	97	26	activities	activity	NOUN
iaajah-2368	97	27	in	in	ADP
iaajah-2368	97	28	the	the	DET
iaajah-2368	97	29	workplace	workplace	NOUN
iaajah-2368	97	30	.	.	PUNCT
iaajah-2368	98	1	hence	hence	ADV
iaajah-2368	98	2	,	,	PUNCT
iaajah-2368	98	3	because	because	SCONJ
iaajah-2368	98	4	of	of	ADP
iaajah-2368	98	5	the	the	DET
iaajah-2368	98	6	capability	capability	NOUN
iaajah-2368	98	7	igwebuike	igwebuike	NOUN
iaajah-2368	98	8	:	:	PUNCT
iaajah-2368	98	9	an	an	DET
iaajah-2368	98	10	african	african	ADJ
iaajah-2368	98	11	journal	journal	NOUN
iaajah-2368	98	12	of	of	ADP
iaajah-2368	98	13	arts	art	NOUN
iaajah-2368	98	14	and	and	CCONJ
iaajah-2368	98	15	humanities	humanity	NOUN
iaajah-2368	98	16	vol	vol	NOUN
iaajah-2368	98	17	.	.	PROPN
iaajah-2368	98	18	5	5	NUM
iaajah-2368	98	19	no	no	DET
iaajah-2368	98	20	2	2	NUM
iaajah-2368	98	21	,	,	PUNCT
iaajah-2368	98	22	march	march	PROPN
iaajah-2368	98	23	2019	2019	NUM
iaajah-2368	98	24	.	.	PUNCT
iaajah-2368	99	1	issn	issn	PROPN
iaajah-2368	99	2	:	:	PUNCT
iaajah-2368	99	3	2488	2488	NUM
iaajah-2368	99	4	-	-	PUNCT
iaajah-2368	99	5	9210(online	9210(online	NUM
iaajah-2368	99	6	)	)	PUNCT
iaajah-2368	99	7	2504	2504	NUM
iaajah-2368	99	8	-	-	SYM
iaajah-2368	99	9	9038(print	9038(print	NUM
iaajah-2368	99	10	)	)	PUNCT
iaajah-2368	99	11	68	68	NUM
iaajah-2368	99	12	(	(	PUNCT
iaajah-2368	99	13	a	a	DET
iaajah-2368	99	14	publication	publication	NOUN
iaajah-2368	99	15	of	of	ADP
iaajah-2368	99	16	tansian	tansian	PROPN
iaajah-2368	99	17	university	university	PROPN
iaajah-2368	99	18	,	,	PUNCT
iaajah-2368	99	19	department	department	NOUN
iaajah-2368	99	20	of	of	ADP
iaajah-2368	99	21	philosophy	philosophy	NOUN
iaajah-2368	99	22	and	and	CCONJ
iaajah-2368	99	23	religious	religious	ADJ
iaajah-2368	99	24	studies	study	NOUN
iaajah-2368	99	25	)	)	PUNCT
iaajah-2368	99	26	of	of	ADP
iaajah-2368	99	27	those	those	PRON
iaajah-2368	99	28	who	who	PRON
iaajah-2368	99	29	engaged	engage	VERB
iaajah-2368	99	30	in	in	ADP
iaajah-2368	99	31	fraud	fraud	NOUN
iaajah-2368	99	32	and	and	CCONJ
iaajah-2368	99	33	other	other	ADJ
iaajah-2368	99	34	form	form	NOUN
iaajah-2368	99	35	of	of	ADP
iaajah-2368	99	36	atrocities	atrocity	NOUN
iaajah-2368	99	37	,	,	PUNCT
iaajah-2368	99	38	the	the	DET
iaajah-2368	99	39	service	service	NOUN
iaajah-2368	99	40	of	of	ADP
iaajah-2368	99	41	a	a	DET
iaajah-2368	99	42	trained	train	VERB
iaajah-2368	99	43	and	and	CCONJ
iaajah-2368	99	44	experienced	experienced	ADJ
iaajah-2368	99	45	investigator	investigator	NOUN
iaajah-2368	99	46	like	like	ADP
iaajah-2368	99	47	the	the	DET
iaajah-2368	99	48	forensic	forensic	ADJ
iaajah-2368	99	49	auditor	auditor	NOUN
iaajah-2368	99	50	is	be	AUX
iaajah-2368	99	51	required	require	VERB
iaajah-2368	99	52	to	to	PART
iaajah-2368	99	53	forestall	forestall	VERB
iaajah-2368	99	54	the	the	DET
iaajah-2368	99	55	occurrence	occurrence	NOUN
iaajah-2368	99	56	of	of	ADP
iaajah-2368	99	57	such	such	ADJ
iaajah-2368	99	58	fraud	fraud	NOUN
iaajah-2368	99	59	.	.	PUNCT
iaajah-2368	100	1	white	white	ADJ
iaajah-2368	100	2	collar	collar	PROPN
iaajah-2368	100	3	crime	crime	NOUN
iaajah-2368	100	4	theory	theory	NOUN
iaajah-2368	100	5	:	:	PUNCT
iaajah-2368	100	6	sutherland	sutherland	PROPN
iaajah-2368	100	7	(	(	PUNCT
iaajah-2368	100	8	1949	1949	NUM
iaajah-2368	100	9	)	)	PUNCT
iaajah-2368	100	10	as	as	SCONJ
iaajah-2368	100	11	cited	cite	VERB
iaajah-2368	100	12	in	in	ADP
iaajah-2368	100	13	michael	michael	PROPN
iaajah-2368	100	14	(	(	PUNCT
iaajah-2368	100	15	2004	2004	NUM
iaajah-2368	100	16	)	)	PUNCT
iaajah-2368	100	17	happened	happen	VERB
iaajah-2368	100	18	to	to	PART
iaajah-2368	100	19	be	be	AUX
iaajah-2368	100	20	the	the	DET
iaajah-2368	100	21	first	first	ADJ
iaajah-2368	100	22	to	to	PART
iaajah-2368	100	23	formulate	formulate	VERB
iaajah-2368	100	24	the	the	DET
iaajah-2368	100	25	theory	theory	NOUN
iaajah-2368	100	26	.	.	PUNCT
iaajah-2368	101	1	sutherland	sutherland	PROPN
iaajah-2368	101	2	originally	originally	ADV
iaajah-2368	101	3	presented	present	VERB
iaajah-2368	101	4	his	his	PRON
iaajah-2368	101	5	theory	theory	NOUN
iaajah-2368	101	6	in	in	ADP
iaajah-2368	101	7	an	an	DET
iaajah-2368	101	8	address	address	NOUN
iaajah-2368	101	9	to	to	ADP
iaajah-2368	101	10	the	the	DET
iaajah-2368	101	11	american	american	ADJ
iaajah-2368	101	12	sociological	sociological	ADJ
iaajah-2368	101	13	society	society	NOUN
iaajah-2368	101	14	in	in	ADP
iaajah-2368	101	15	an	an	DET
iaajah-2368	101	16	attempt	attempt	NOUN
iaajah-2368	101	17	to	to	PART
iaajah-2368	101	18	study	study	VERB
iaajah-2368	101	19	two	two	NUM
iaajah-2368	101	20	fields	field	NOUN
iaajah-2368	101	21	,	,	PUNCT
iaajah-2368	101	22	crime	crime	NOUN
iaajah-2368	101	23	and	and	CCONJ
iaajah-2368	101	24	high	high	ADJ
iaajah-2368	101	25	society	society	NOUN
iaajah-2368	101	26	which	which	PRON
iaajah-2368	101	27	had	have	VERB
iaajah-2368	101	28	no	no	DET
iaajah-2368	101	29	previous	previous	ADJ
iaajah-2368	101	30	empirical	empirical	ADJ
iaajah-2368	101	31	correlation	correlation	NOUN
iaajah-2368	101	32	.	.	PUNCT
iaajah-2368	102	1	he	he	PRON
iaajah-2368	102	2	defined	define	VERB
iaajah-2368	102	3	his	his	PRON
iaajah-2368	102	4	idea	idea	NOUN
iaajah-2368	102	5	as	as	ADP
iaajah-2368	102	6	crime	crime	NOUN
iaajah-2368	102	7	committed	commit	VERB
iaajah-2368	102	8	by	by	ADP
iaajah-2368	102	9	a	a	DET
iaajah-2368	102	10	person	person	NOUN
iaajah-2368	102	11	respectable	respectable	ADJ
iaajah-2368	102	12	and	and	CCONJ
iaajah-2368	102	13	of	of	ADP
iaajah-2368	102	14	high	high	ADJ
iaajah-2368	102	15	social	social	ADJ
iaajah-2368	102	16	status	status	NOUN
iaajah-2368	102	17	in	in	ADP
iaajah-2368	102	18	the	the	DET
iaajah-2368	102	19	course	course	NOUN
iaajah-2368	102	20	of	of	ADP
iaajah-2368	102	21	his	his	PRON
iaajah-2368	102	22	occupation	occupation	NOUN
iaajah-2368	102	23	.	.	PUNCT
iaajah-2368	103	1	he	he	PRON
iaajah-2368	103	2	noted	note	VERB
iaajah-2368	103	3	that	that	SCONJ
iaajah-2368	103	4	in	in	ADP
iaajah-2368	103	5	his	his	PRON
iaajah-2368	103	6	time	time	NOUN
iaajah-2368	103	7	,	,	PUNCT
iaajah-2368	103	8	less	less	ADJ
iaajah-2368	103	9	than	than	ADP
iaajah-2368	103	10	two	two	NUM
iaajah-2368	103	11	percent	percent	NOUN
iaajah-2368	103	12	of	of	ADP
iaajah-2368	103	13	the	the	DET
iaajah-2368	103	14	persons	person	NOUN
iaajah-2368	103	15	committed	commit	VERB
iaajah-2368	103	16	to	to	ADP
iaajah-2368	103	17	prison	prison	NOUN
iaajah-2368	103	18	in	in	ADP
iaajah-2368	103	19	a	a	DET
iaajah-2368	103	20	year	year	NOUN
iaajah-2368	103	21	belong	belong	VERB
iaajah-2368	103	22	to	to	ADP
iaajah-2368	103	23	the	the	DET
iaajah-2368	103	24	upper	upper	ADJ
iaajah-2368	103	25	class	class	NOUN
iaajah-2368	103	26	.	.	PUNCT
iaajah-2368	104	1	his	his	PRON
iaajah-2368	104	2	goal	goal	NOUN
iaajah-2368	104	3	was	be	AUX
iaajah-2368	104	4	to	to	PART
iaajah-2368	104	5	prove	prove	VERB
iaajah-2368	104	6	a	a	DET
iaajah-2368	104	7	relation	relation	NOUN
iaajah-2368	104	8	between	between	ADP
iaajah-2368	104	9	money	money	NOUN
iaajah-2368	104	10	,	,	PUNCT
iaajah-2368	104	11	social	social	ADJ
iaajah-2368	104	12	status	status	NOUN
iaajah-2368	104	13	and	and	CCONJ
iaajah-2368	104	14	the	the	DET
iaajah-2368	104	15	likelihood	likelihood	NOUN
iaajah-2368	104	16	of	of	ADP
iaajah-2368	104	17	going	go	VERB
iaajah-2368	104	18	to	to	ADP
iaajah-2368	104	19	jail	jail	NOUN
iaajah-2368	104	20	for	for	ADP
iaajah-2368	104	21	a	a	DET
iaajah-2368	104	22	white	white	ADJ
iaajah-2368	104	23	-	-	PUNCT
iaajah-2368	104	24	collar	collar	NOUN
iaajah-2368	104	25	crime	crime	NOUN
iaajah-2368	104	26	,	,	PUNCT
iaajah-2368	104	27	compared	compare	VERB
iaajah-2368	104	28	to	to	ADP
iaajah-2368	104	29	more	more	ADV
iaajah-2368	104	30	visible	visible	ADJ
iaajah-2368	104	31	,	,	PUNCT
iaajah-2368	104	32	typical	typical	ADJ
iaajah-2368	104	33	crimes	crime	NOUN
iaajah-2368	104	34	,	,	PUNCT
iaajah-2368	104	35	although	although	SCONJ
iaajah-2368	104	36	,	,	PUNCT
iaajah-2368	104	37	the	the	DET
iaajah-2368	104	38	percentage	percentage	NOUN
iaajah-2368	104	39	is	be	AUX
iaajah-2368	104	40	a	a	DET
iaajah-2368	104	41	bit	bit	NOUN
iaajah-2368	104	42	higher	high	ADJ
iaajah-2368	104	43	today	today	NOUN
iaajah-2368	104	44	.	.	PUNCT
iaajah-2368	105	1	hence	hence	ADV
iaajah-2368	105	2	,	,	PUNCT
iaajah-2368	105	3	because	because	SCONJ
iaajah-2368	105	4	of	of	ADP
iaajah-2368	105	5	the	the	DET
iaajah-2368	105	6	status	status	NOUN
iaajah-2368	105	7	of	of	ADP
iaajah-2368	105	8	those	those	PRON
iaajah-2368	105	9	who	who	PRON
iaajah-2368	105	10	engaged	engage	VERB
iaajah-2368	105	11	in	in	ADP
iaajah-2368	105	12	these	these	DET
iaajah-2368	105	13	atrocities	atrocity	NOUN
iaajah-2368	105	14	,	,	PUNCT
iaajah-2368	105	15	the	the	DET
iaajah-2368	105	16	service	service	NOUN
iaajah-2368	105	17	of	of	ADP
iaajah-2368	105	18	a	a	DET
iaajah-2368	105	19	trained	train	VERB
iaajah-2368	105	20	and	and	CCONJ
iaajah-2368	105	21	experienced	experienced	ADJ
iaajah-2368	105	22	investigator	investigator	NOUN
iaajah-2368	105	23	like	like	ADP
iaajah-2368	105	24	the	the	DET
iaajah-2368	105	25	forensic	forensic	ADJ
iaajah-2368	105	26	auditor	auditor	NOUN
iaajah-2368	105	27	was	be	AUX
iaajah-2368	105	28	required	require	VERB
iaajah-2368	105	29	to	to	PART
iaajah-2368	105	30	forestall	forestall	VERB
iaajah-2368	105	31	the	the	DET
iaajah-2368	105	32	occurrence	occurrence	NOUN
iaajah-2368	105	33	of	of	ADP
iaajah-2368	105	34	such	such	ADJ
iaajah-2368	105	35	fraud	fraud	NOUN
iaajah-2368	105	36	.	.	PUNCT
iaajah-2368	106	1	empirical	empirical	ADJ
iaajah-2368	106	2	review	review	NOUN
iaajah-2368	106	3	zachariah	zachariah	PROPN
iaajah-2368	106	4	et	et	PROPN
iaajah-2368	106	5	al	al	PROPN
iaajah-2368	106	6	(	(	PUNCT
iaajah-2368	106	7	2014	2014	NUM
iaajah-2368	106	8	)	)	PUNCT
iaajah-2368	106	9	,	,	PUNCT
iaajah-2368	106	10	examined	examine	VERB
iaajah-2368	106	11	the	the	DET
iaajah-2368	106	12	application	application	NOUN
iaajah-2368	106	13	of	of	ADP
iaajah-2368	106	14	forensic	forensic	ADJ
iaajah-2368	106	15	auditing	auditing	NOUN
iaajah-2368	106	16	in	in	ADP
iaajah-2368	106	17	fraud	fraud	NOUN
iaajah-2368	106	18	control	control	NOUN
iaajah-2368	106	19	in	in	ADP
iaajah-2368	106	20	nigerian	nigerian	ADJ
iaajah-2368	106	21	banks	bank	NOUN
iaajah-2368	106	22	.	.	PUNCT
iaajah-2368	107	1	the	the	DET
iaajah-2368	107	2	study	study	NOUN
iaajah-2368	107	3	observed	observe	VERB
iaajah-2368	107	4	that	that	SCONJ
iaajah-2368	107	5	nigerian	nigerian	ADJ
iaajah-2368	107	6	banks	bank	NOUN
iaajah-2368	107	7	over	over	ADP
iaajah-2368	107	8	the	the	DET
iaajah-2368	107	9	past	past	ADJ
iaajah-2368	107	10	decades	decade	NOUN
iaajah-2368	107	11	suffered	suffer	VERB
iaajah-2368	107	12	from	from	ADP
iaajah-2368	107	13	the	the	DET
iaajah-2368	107	14	menace	menace	NOUN
iaajah-2368	107	15	of	of	ADP
iaajah-2368	107	16	frauds	fraud	NOUN
iaajah-2368	107	17	which	which	PRON
iaajah-2368	107	18	resulted	result	VERB
iaajah-2368	107	19	to	to	ADP
iaajah-2368	107	20	distresses	distress	NOUN
iaajah-2368	107	21	and	and	CCONJ
iaajah-2368	107	22	liquidations	liquidation	NOUN
iaajah-2368	107	23	which	which	PRON
iaajah-2368	107	24	hamper	hamper	VERB
iaajah-2368	107	25	the	the	DET
iaajah-2368	107	26	roles	role	NOUN
iaajah-2368	107	27	of	of	ADP
iaajah-2368	107	28	banks	bank	NOUN
iaajah-2368	107	29	in	in	ADP
iaajah-2368	107	30	the	the	DET
iaajah-2368	107	31	economy	economy	NOUN
iaajah-2368	107	32	,	,	PUNCT
iaajah-2368	107	33	and	and	CCONJ
iaajah-2368	107	34	that	that	SCONJ
iaajah-2368	107	35	the	the	DET
iaajah-2368	107	36	external	external	ADJ
iaajah-2368	107	37	auditors	auditor	NOUN
iaajah-2368	107	38	failed	fail	VERB
iaajah-2368	107	39	to	to	PART
iaajah-2368	107	40	detect	detect	VERB
iaajah-2368	107	41	the	the	DET
iaajah-2368	107	42	frauds	fraud	NOUN
iaajah-2368	107	43	in	in	ADP
iaajah-2368	107	44	the	the	DET
iaajah-2368	107	45	course	course	NOUN
iaajah-2368	107	46	of	of	ADP
iaajah-2368	107	47	carrying	carry	VERB
iaajah-2368	107	48	out	out	ADP
iaajah-2368	107	49	their	their	PRON
iaajah-2368	107	50	work	work	NOUN
iaajah-2368	107	51	.	.	PUNCT
iaajah-2368	108	1	analysis	analysis	NOUN
iaajah-2368	108	2	by	by	ADP
iaajah-2368	108	3	the	the	DET
iaajah-2368	108	4	researchers	researcher	NOUN
iaajah-2368	108	5	show	show	VERB
iaajah-2368	108	6	that	that	SCONJ
iaajah-2368	108	7	the	the	DET
iaajah-2368	108	8	common	common	ADJ
iaajah-2368	108	9	types	type	NOUN
iaajah-2368	108	10	of	of	ADP
iaajah-2368	108	11	frauds	fraud	NOUN
iaajah-2368	108	12	and	and	CCONJ
iaajah-2368	108	13	forgeries	forgery	NOUN
iaajah-2368	108	14	perpetrated	perpetrate	VERB
iaajah-2368	108	15	are	be	AUX
iaajah-2368	108	16	:	:	PUNCT
iaajah-2368	108	17	atm	atm	PROPN
iaajah-2368	108	18	fraud	fraud	NOUN
iaajah-2368	108	19	;	;	PUNCT
iaajah-2368	108	20	fraudulent	fraudulent	ADJ
iaajah-2368	108	21	transfers	transfer	NOUN
iaajah-2368	108	22	/	/	SYM
iaajah-2368	108	23	withdrawals	withdrawal	NOUN
iaajah-2368	108	24	;	;	PUNCT
iaajah-2368	108	25	internet	internet	NOUN
iaajah-2368	108	26	banking	banking	NOUN
iaajah-2368	108	27	;	;	PUNCT
iaajah-2368	108	28	lodgement	lodgement	NOUN
iaajah-2368	108	29	of	of	ADP
iaajah-2368	108	30	stolen	steal	VERB
iaajah-2368	108	31	warrant	warrant	NOUN
iaajah-2368	108	32	;	;	PUNCT
iaajah-2368	108	33	presentation	presentation	NOUN
iaajah-2368	108	34	of	of	ADP
iaajah-2368	108	35	forged	forge	VERB
iaajah-2368	108	36	cheques	cheque	NOUN
iaajah-2368	108	37	;	;	PUNCT
iaajah-2368	108	38	suppression	suppression	NOUN
iaajah-2368	108	39	of	of	ADP
iaajah-2368	108	40	customer	customer	NOUN
iaajah-2368	108	41	deposit	deposit	NOUN
iaajah-2368	108	42	.	.	PUNCT
iaajah-2368	109	1	the	the	DET
iaajah-2368	109	2	study	study	NOUN
iaajah-2368	109	3	analysed	analyse	VERB
iaajah-2368	109	4	the	the	DET
iaajah-2368	109	5	trend	trend	NOUN
iaajah-2368	109	6	in	in	ADP
iaajah-2368	109	7	fraud	fraud	NOUN
iaajah-2368	109	8	cases	case	NOUN
iaajah-2368	109	9	from	from	ADP
iaajah-2368	109	10	2001	2001	NUM
iaajah-2368	109	11	-	-	SYM
iaajah-2368	109	12	2012	2012	NUM
iaajah-2368	109	13	,	,	PUNCT
iaajah-2368	109	14	included	include	VERB
iaajah-2368	109	15	were	be	AUX
iaajah-2368	109	16	the	the	DET
iaajah-2368	109	17	amounts	amount	NOUN
iaajah-2368	109	18	involved	involve	VERB
iaajah-2368	109	19	in	in	ADP
iaajah-2368	109	20	frauds	fraud	NOUN
iaajah-2368	109	21	,	,	PUNCT
iaajah-2368	109	22	the	the	DET
iaajah-2368	109	23	most	most	ADV
iaajah-2368	109	24	frequent	frequent	ADJ
iaajah-2368	109	25	types	type	NOUN
iaajah-2368	109	26	of	of	ADP
iaajah-2368	109	27	fraud	fraud	NOUN
iaajah-2368	109	28	,	,	PUNCT
iaajah-2368	109	29	and	and	CCONJ
iaajah-2368	109	30	the	the	DET
iaajah-2368	109	31	losses	loss	NOUN
iaajah-2368	109	32	sustained	sustain	VERB
iaajah-2368	109	33	by	by	ADP
iaajah-2368	109	34	banks	bank	NOUN
iaajah-2368	109	35	.	.	PUNCT
iaajah-2368	110	1	the	the	DET
iaajah-2368	110	2	descriptive	descriptive	ADJ
iaajah-2368	110	3	analysis	analysis	NOUN
iaajah-2368	110	4	was	be	AUX
iaajah-2368	110	5	used	use	VERB
iaajah-2368	110	6	in	in	ADP
iaajah-2368	110	7	the	the	DET
iaajah-2368	110	8	study	study	NOUN
iaajah-2368	110	9	which	which	PRON
iaajah-2368	110	10	revealed	reveal	VERB
iaajah-2368	110	11	that	that	SCONJ
iaajah-2368	110	12	there	there	PRON
iaajah-2368	110	13	are	be	VERB
iaajah-2368	110	14	up	up	ADP
iaajah-2368	110	15	and	and	CCONJ
iaajah-2368	110	16	down	down	ADP
iaajah-2368	110	17	movements	movement	NOUN
iaajah-2368	110	18	in	in	ADP
iaajah-2368	110	19	fraud	fraud	NOUN
iaajah-2368	110	20	cases	case	NOUN
iaajah-2368	110	21	.	.	PUNCT
iaajah-2368	111	1	the	the	DET
iaajah-2368	111	2	study	study	NOUN
iaajah-2368	111	3	recommended	recommend	VERB
iaajah-2368	111	4	that	that	SCONJ
iaajah-2368	111	5	since	since	SCONJ
iaajah-2368	111	6	banks	bank	NOUN
iaajah-2368	111	7	continually	continually	ADV
iaajah-2368	111	8	lose	lose	VERB
iaajah-2368	111	9	huge	huge	ADJ
iaajah-2368	111	10	sums	sum	NOUN
iaajah-2368	111	11	of	of	ADP
iaajah-2368	111	12	money	money	NOUN
iaajah-2368	111	13	as	as	ADP
iaajah-2368	111	14	a	a	DET
iaajah-2368	111	15	result	result	NOUN
iaajah-2368	111	16	of	of	ADP
iaajah-2368	111	17	the	the	DET
iaajah-2368	111	18	inability	inability	NOUN
iaajah-2368	111	19	of	of	ADP
iaajah-2368	111	20	the	the	DET
iaajah-2368	111	21	auditors	auditor	NOUN
iaajah-2368	111	22	and	and	CCONJ
iaajah-2368	111	23	the	the	DET
iaajah-2368	111	24	supervisory	supervisory	ADJ
iaajah-2368	111	25	regulators	regulator	NOUN
iaajah-2368	111	26	to	to	PART
iaajah-2368	111	27	curtail	curtail	VERB
iaajah-2368	111	28	the	the	DET
iaajah-2368	111	29	trend	trend	NOUN
iaajah-2368	111	30	,	,	PUNCT
iaajah-2368	111	31	there	there	PRON
iaajah-2368	111	32	is	be	VERB
iaajah-2368	111	33	therefore	therefore	ADV
iaajah-2368	111	34	the	the	DET
iaajah-2368	111	35	need	need	NOUN
iaajah-2368	111	36	to	to	PART
iaajah-2368	111	37	devise	devise	VERB
iaajah-2368	111	38	different	different	ADJ
iaajah-2368	111	39	means	mean	NOUN
iaajah-2368	111	40	of	of	ADP
iaajah-2368	111	41	tackling	tackle	VERB
iaajah-2368	111	42	frauds	fraud	NOUN
iaajah-2368	111	43	in	in	ADP
iaajah-2368	111	44	the	the	DET
iaajah-2368	111	45	banks	bank	NOUN
iaajah-2368	111	46	.	.	PUNCT
iaajah-2368	112	1	the	the	DET
iaajah-2368	112	2	study	study	NOUN
iaajah-2368	112	3	therefore	therefore	ADV
iaajah-2368	112	4	suggests	suggest	VERB
iaajah-2368	112	5	employment	employment	NOUN
iaajah-2368	112	6	of	of	ADP
iaajah-2368	112	7	forensic	forensic	ADJ
iaajah-2368	112	8	auditing	auditing	NOUN
iaajah-2368	112	9	in	in	ADP
iaajah-2368	112	10	nigerian	nigerian	ADJ
iaajah-2368	112	11	banks	bank	NOUN
iaajah-2368	112	12	by	by	ADP
iaajah-2368	112	13	amending	amend	VERB
iaajah-2368	112	14	the	the	DET
iaajah-2368	112	15	existing	exist	VERB
iaajah-2368	112	16	statutes	statute	NOUN
iaajah-2368	112	17	,	,	PUNCT
iaajah-2368	112	18	in	in	ADP
iaajah-2368	112	19	such	such	DET
iaajah-2368	112	20	a	a	DET
iaajah-2368	112	21	way	way	NOUN
iaajah-2368	112	22	that	that	PRON
iaajah-2368	112	23	forensic	forensic	ADJ
iaajah-2368	112	24	auditors	auditor	NOUN
iaajah-2368	112	25	are	be	AUX
iaajah-2368	112	26	included	include	VERB
iaajah-2368	112	27	in	in	ADP
iaajah-2368	112	28	the	the	DET
iaajah-2368	112	29	audit	audit	NOUN
iaajah-2368	112	30	team	team	NOUN
iaajah-2368	112	31	,	,	PUNCT
iaajah-2368	112	32	which	which	PRON
iaajah-2368	112	33	will	will	AUX
iaajah-2368	112	34	provide	provide	VERB
iaajah-2368	112	35	the	the	DET
iaajah-2368	112	36	auditors	auditor	NOUN
iaajah-2368	112	37	with	with	ADP
iaajah-2368	112	38	more	more	ADJ
iaajah-2368	112	39	tools	tool	NOUN
iaajah-2368	112	40	to	to	PART
iaajah-2368	112	41	effectively	effectively	ADV
iaajah-2368	112	42	deal	deal	VERB
iaajah-2368	112	43	with	with	ADP
iaajah-2368	112	44	challenges	challenge	NOUN
iaajah-2368	112	45	in	in	ADP
iaajah-2368	112	46	detecting	detect	VERB
iaajah-2368	112	47	fraud	fraud	NOUN
iaajah-2368	112	48	.	.	PUNCT
iaajah-2368	113	1	igwebuike	igwebuike	NOUN
iaajah-2368	113	2	:	:	PUNCT
iaajah-2368	113	3	an	an	DET
iaajah-2368	113	4	african	african	ADJ
iaajah-2368	113	5	journal	journal	NOUN
iaajah-2368	113	6	of	of	ADP
iaajah-2368	113	7	arts	art	NOUN
iaajah-2368	113	8	and	and	CCONJ
iaajah-2368	113	9	humanities	humanity	NOUN
iaajah-2368	113	10	vol	vol	NOUN
iaajah-2368	113	11	.	.	PROPN
iaajah-2368	113	12	5	5	NUM
iaajah-2368	113	13	no	no	DET
iaajah-2368	113	14	2	2	NUM
iaajah-2368	113	15	,	,	PUNCT
iaajah-2368	113	16	march	march	PROPN
iaajah-2368	113	17	2019	2019	NUM
iaajah-2368	113	18	.	.	PUNCT
iaajah-2368	114	1	issn	issn	PROPN
iaajah-2368	114	2	:	:	PUNCT
iaajah-2368	114	3	2488	2488	NUM
iaajah-2368	114	4	-	-	PUNCT
iaajah-2368	114	5	9210(online	9210(online	NUM
iaajah-2368	114	6	)	)	PUNCT
iaajah-2368	114	7	2504	2504	NUM
iaajah-2368	114	8	-	-	SYM
iaajah-2368	114	9	9038(print	9038(print	NUM
iaajah-2368	114	10	)	)	PUNCT
iaajah-2368	114	11	69	69	NUM
iaajah-2368	114	12	(	(	PUNCT
iaajah-2368	114	13	a	a	DET
iaajah-2368	114	14	publication	publication	NOUN
iaajah-2368	114	15	of	of	ADP
iaajah-2368	114	16	tansian	tansian	PROPN
iaajah-2368	114	17	university	university	PROPN
iaajah-2368	114	18	,	,	PUNCT
iaajah-2368	114	19	department	department	NOUN
iaajah-2368	114	20	of	of	ADP
iaajah-2368	114	21	philosophy	philosophy	NOUN
iaajah-2368	114	22	and	and	CCONJ
iaajah-2368	114	23	religious	religious	ADJ
iaajah-2368	114	24	studies	study	NOUN
iaajah-2368	114	25	)	)	PUNCT
iaajah-2368	114	26	njanike	njanike	PROPN
iaajah-2368	114	27	,	,	PUNCT
iaajah-2368	114	28	thulani	thulani	PROPN
iaajah-2368	114	29	&	&	CCONJ
iaajah-2368	114	30	mashayanye	mashayanye	PROPN
iaajah-2368	114	31	(	(	PUNCT
iaajah-2368	114	32	2009	2009	NUM
iaajah-2368	114	33	)	)	PUNCT
iaajah-2368	114	34	,	,	PUNCT
iaajah-2368	114	35	studied	study	VERB
iaajah-2368	114	36	the	the	DET
iaajah-2368	114	37	effectiveness	effectiveness	NOUN
iaajah-2368	114	38	of	of	ADP
iaajah-2368	114	39	forensic	forensic	ADJ
iaajah-2368	114	40	auditing	auditing	NOUN
iaajah-2368	114	41	in	in	ADP
iaajah-2368	114	42	detecting	detect	VERB
iaajah-2368	114	43	,	,	PUNCT
iaajah-2368	114	44	investigating	investigate	VERB
iaajah-2368	114	45	,	,	PUNCT
iaajah-2368	114	46	and	and	CCONJ
iaajah-2368	114	47	preventing	prevent	VERB
iaajah-2368	114	48	bank	bank	NOUN
iaajah-2368	114	49	frauds	fraud	NOUN
iaajah-2368	114	50	.	.	PUNCT
iaajah-2368	115	1	the	the	DET
iaajah-2368	115	2	study	study	NOUN
iaajah-2368	115	3	was	be	AUX
iaajah-2368	115	4	set	set	VERB
iaajah-2368	115	5	out	out	ADP
iaajah-2368	115	6	to	to	PART
iaajah-2368	115	7	find	find	VERB
iaajah-2368	115	8	out	out	ADP
iaajah-2368	115	9	the	the	DET
iaajah-2368	115	10	extent	extent	NOUN
iaajah-2368	115	11	that	that	SCONJ
iaajah-2368	115	12	the	the	DET
iaajah-2368	115	13	forensic	forensic	ADJ
iaajah-2368	115	14	auditors	auditor	NOUN
iaajah-2368	115	15	have	have	AUX
iaajah-2368	115	16	been	be	AUX
iaajah-2368	115	17	able	able	ADJ
iaajah-2368	115	18	to	to	PART
iaajah-2368	115	19	fulfill	fulfill	VERB
iaajah-2368	115	20	their	their	PRON
iaajah-2368	115	21	mandate	mandate	NOUN
iaajah-2368	115	22	and	and	CCONJ
iaajah-2368	115	23	investigate	investigate	VERB
iaajah-2368	115	24	problems	problem	NOUN
iaajah-2368	115	25	that	that	PRON
iaajah-2368	115	26	hinder	hinder	VERB
iaajah-2368	115	27	forensic	forensic	ADJ
iaajah-2368	115	28	auditors	auditor	NOUN
iaajah-2368	115	29	to	to	PART
iaajah-2368	115	30	make	make	VERB
iaajah-2368	115	31	progress	progress	NOUN
iaajah-2368	115	32	in	in	ADP
iaajah-2368	115	33	their	their	PRON
iaajah-2368	115	34	operations	operation	NOUN
iaajah-2368	115	35	in	in	ADP
iaajah-2368	115	36	developing	develop	VERB
iaajah-2368	115	37	countries	country	NOUN
iaajah-2368	115	38	.	.	PUNCT
iaajah-2368	116	1	the	the	DET
iaajah-2368	116	2	study	study	NOUN
iaajah-2368	116	3	also	also	ADV
iaajah-2368	116	4	established	establish	VERB
iaajah-2368	116	5	the	the	DET
iaajah-2368	116	6	role	role	NOUN
iaajah-2368	116	7	of	of	ADP
iaajah-2368	116	8	forensic	forensic	ADJ
iaajah-2368	116	9	auditing	auditing	NOUN
iaajah-2368	116	10	in	in	ADP
iaajah-2368	116	11	banking	banking	NOUN
iaajah-2368	116	12	operations	operation	NOUN
iaajah-2368	116	13	.	.	PUNCT
iaajah-2368	117	1	questionnaires	questionnaire	NOUN
iaajah-2368	117	2	,	,	PUNCT
iaajah-2368	117	3	personal	personal	ADJ
iaajah-2368	117	4	interviews	interview	NOUN
iaajah-2368	117	5	,	,	PUNCT
iaajah-2368	117	6	and	and	CCONJ
iaajah-2368	117	7	document	document	NOUN
iaajah-2368	117	8	review	review	NOUN
iaajah-2368	117	9	are	be	AUX
iaajah-2368	117	10	the	the	DET
iaajah-2368	117	11	methods	method	NOUN
iaajah-2368	117	12	that	that	PRON
iaajah-2368	117	13	were	be	AUX
iaajah-2368	117	14	used	use	VERB
iaajah-2368	117	15	to	to	PART
iaajah-2368	117	16	obtain	obtain	VERB
iaajah-2368	117	17	data	datum	NOUN
iaajah-2368	117	18	for	for	ADP
iaajah-2368	117	19	the	the	DET
iaajah-2368	117	20	study	study	NOUN
iaajah-2368	117	21	.	.	PUNCT
iaajah-2368	118	1	a	a	DET
iaajah-2368	118	2	sample	sample	NOUN
iaajah-2368	118	3	of	of	ADP
iaajah-2368	118	4	thirty	thirty	NUM
iaajah-2368	118	5	forensic	forensic	ADJ
iaajah-2368	118	6	auditors	auditor	NOUN
iaajah-2368	118	7	was	be	AUX
iaajah-2368	118	8	used	use	VERB
iaajah-2368	118	9	from	from	ADP
iaajah-2368	118	10	thirteen	thirteen	NUM
iaajah-2368	118	11	commercial	commercial	ADJ
iaajah-2368	118	12	banks	bank	NOUN
iaajah-2368	118	13	,	,	PUNCT
iaajah-2368	118	14	four	four	NUM
iaajah-2368	118	15	building	building	NOUN
iaajah-2368	118	16	societies	society	NOUN
iaajah-2368	118	17	,	,	PUNCT
iaajah-2368	118	18	and	and	CCONJ
iaajah-2368	118	19	four	four	NUM
iaajah-2368	118	20	audit	audit	NOUN
iaajah-2368	118	21	firms	firm	NOUN
iaajah-2368	118	22	in	in	ADP
iaajah-2368	118	23	zimbabwe	zimbabwe	PROPN
iaajah-2368	118	24	.	.	PUNCT
iaajah-2368	119	1	it	it	PRON
iaajah-2368	119	2	was	be	AUX
iaajah-2368	119	3	found	find	VERB
iaajah-2368	119	4	that	that	SCONJ
iaajah-2368	119	5	the	the	DET
iaajah-2368	119	6	forensic	forensic	ADJ
iaajah-2368	119	7	auditing	auditing	NOUN
iaajah-2368	119	8	departments	department	NOUN
iaajah-2368	119	9	suffer	suffer	VERB
iaajah-2368	119	10	from	from	ADP
iaajah-2368	119	11	multiple	multiple	ADJ
iaajah-2368	119	12	challenges	challenge	NOUN
iaajah-2368	119	13	,	,	PUNCT
iaajah-2368	119	14	amongst	amongst	ADP
iaajah-2368	119	15	them	they	PRON
iaajah-2368	119	16	being	be	AUX
iaajah-2368	119	17	the	the	DET
iaajah-2368	119	18	lack	lack	NOUN
iaajah-2368	119	19	of	of	ADP
iaajah-2368	119	20	material	material	ADJ
iaajah-2368	119	21	resources	resource	NOUN
iaajah-2368	119	22	,	,	PUNCT
iaajah-2368	119	23	technical	technical	ADJ
iaajah-2368	119	24	knowhow	knowhow	NOUN
iaajah-2368	119	25	,	,	PUNCT
iaajah-2368	119	26	interference	interference	NOUN
iaajah-2368	119	27	from	from	ADP
iaajah-2368	119	28	management	management	NOUN
iaajah-2368	119	29	,	,	PUNCT
iaajah-2368	119	30	and	and	CCONJ
iaajah-2368	119	31	unclear	unclear	ADJ
iaajah-2368	119	32	recognition	recognition	NOUN
iaajah-2368	119	33	of	of	ADP
iaajah-2368	119	34	the	the	DET
iaajah-2368	119	35	profession	profession	NOUN
iaajah-2368	119	36	.	.	PUNCT
iaajah-2368	120	1	the	the	DET
iaajah-2368	120	2	study	study	NOUN
iaajah-2368	120	3	concluded	conclude	VERB
iaajah-2368	120	4	that	that	SCONJ
iaajah-2368	120	5	the	the	DET
iaajah-2368	120	6	forensic	forensic	ADJ
iaajah-2368	120	7	auditors	auditor	NOUN
iaajah-2368	120	8	must	must	AUX
iaajah-2368	120	9	be	be	AUX
iaajah-2368	120	10	capacitated	capacitate	VERB
iaajah-2368	120	11	materially	materially	ADV
iaajah-2368	120	12	and	and	CCONJ
iaajah-2368	120	13	technically	technically	ADV
iaajah-2368	120	14	to	to	PART
iaajah-2368	120	15	improve	improve	VERB
iaajah-2368	120	16	their	their	PRON
iaajah-2368	120	17	effectiveness	effectiveness	NOUN
iaajah-2368	120	18	and	and	CCONJ
iaajah-2368	120	19	thus	thus	ADV
iaajah-2368	120	20	recommended	recommend	VERB
iaajah-2368	120	21	that	that	SCONJ
iaajah-2368	120	22	the	the	DET
iaajah-2368	120	23	forensic	forensic	ADJ
iaajah-2368	120	24	auditors	auditor	NOUN
iaajah-2368	120	25	should	should	AUX
iaajah-2368	120	26	create	create	VERB
iaajah-2368	120	27	a	a	DET
iaajah-2368	120	28	constituted	constitute	VERB
iaajah-2368	120	29	body	body	NOUN
iaajah-2368	120	30	that	that	PRON
iaajah-2368	120	31	serves	serve	VERB
iaajah-2368	120	32	their	their	PRON
iaajah-2368	120	33	interests	interest	NOUN
iaajah-2368	120	34	and	and	CCONJ
iaajah-2368	120	35	regulate	regulate	VERB
iaajah-2368	120	36	the	the	DET
iaajah-2368	120	37	activities	activity	NOUN
iaajah-2368	120	38	just	just	ADV
iaajah-2368	120	39	like	like	ADP
iaajah-2368	120	40	any	any	DET
iaajah-2368	120	41	other	other	ADJ
iaajah-2368	120	42	profession	profession	NOUN
iaajah-2368	120	43	.	.	PUNCT
iaajah-2368	121	1	henry	henry	PROPN
iaajah-2368	121	2	&	&	CCONJ
iaajah-2368	121	3	ganiyu	ganiyu	PROPN
iaajah-2368	121	4	(	(	PUNCT
iaajah-2368	121	5	2017	2017	NUM
iaajah-2368	121	6	)	)	PUNCT
iaajah-2368	121	7	examined	examine	VERB
iaajah-2368	121	8	the	the	DET
iaajah-2368	121	9	effects	effect	NOUN
iaajah-2368	121	10	of	of	ADP
iaajah-2368	121	11	forensic	forensic	ADJ
iaajah-2368	121	12	accounting	accounting	NOUN
iaajah-2368	121	13	services	service	NOUN
iaajah-2368	121	14	on	on	ADP
iaajah-2368	121	15	fraud	fraud	NOUN
iaajah-2368	121	16	reduction	reduction	NOUN
iaajah-2368	121	17	in	in	ADP
iaajah-2368	121	18	the	the	DET
iaajah-2368	121	19	nigerian	nigerian	ADJ
iaajah-2368	121	20	banking	banking	NOUN
iaajah-2368	121	21	industry	industry	NOUN
iaajah-2368	121	22	.	.	PUNCT
iaajah-2368	122	1	the	the	DET
iaajah-2368	122	2	specific	specific	ADJ
iaajah-2368	122	3	objectives	objective	NOUN
iaajah-2368	122	4	focused	focus	VERB
iaajah-2368	122	5	on	on	ADP
iaajah-2368	122	6	effect	effect	NOUN
iaajah-2368	122	7	of	of	ADP
iaajah-2368	122	8	forensic	forensic	ADJ
iaajah-2368	122	9	accounting	accounting	NOUN
iaajah-2368	122	10	services	service	NOUN
iaajah-2368	122	11	on	on	ADP
iaajah-2368	122	12	treasury	treasury	PROPN
iaajah-2368	122	13	and	and	CCONJ
iaajah-2368	122	14	forex	forex	ADJ
iaajah-2368	122	15	operation	operation	NOUN
iaajah-2368	122	16	and	and	CCONJ
iaajah-2368	122	17	effect	effect	NOUN
iaajah-2368	122	18	of	of	ADP
iaajah-2368	122	19	forensic	forensic	ADJ
iaajah-2368	122	20	accounting	accounting	NOUN
iaajah-2368	122	21	services	service	NOUN
iaajah-2368	122	22	on	on	ADP
iaajah-2368	122	23	loan	loan	NOUN
iaajah-2368	122	24	processing	processing	NOUN
iaajah-2368	122	25	and	and	CCONJ
iaajah-2368	122	26	cash	cash	NOUN
iaajah-2368	122	27	management	management	NOUN
iaajah-2368	122	28	.	.	PUNCT
iaajah-2368	123	1	the	the	DET
iaajah-2368	123	2	study	study	NOUN
iaajah-2368	123	3	adopted	adopt	VERB
iaajah-2368	123	4	a	a	DET
iaajah-2368	123	5	survey	survey	NOUN
iaajah-2368	123	6	research	research	NOUN
iaajah-2368	123	7	method	method	NOUN
iaajah-2368	123	8	and	and	CCONJ
iaajah-2368	123	9	primary	primary	ADJ
iaajah-2368	123	10	data	datum	NOUN
iaajah-2368	123	11	were	be	AUX
iaajah-2368	123	12	collected	collect	VERB
iaajah-2368	123	13	with	with	ADP
iaajah-2368	123	14	the	the	DET
iaajah-2368	123	15	aid	aid	NOUN
iaajah-2368	123	16	of	of	ADP
iaajah-2368	123	17	a	a	DET
iaajah-2368	123	18	questionnaire	questionnaire	NOUN
iaajah-2368	123	19	.	.	PUNCT
iaajah-2368	124	1	correlation	correlation	NOUN
iaajah-2368	124	2	and	and	CCONJ
iaajah-2368	124	3	regression	regression	NOUN
iaajah-2368	124	4	model	model	NOUN
iaajah-2368	124	5	was	be	AUX
iaajah-2368	124	6	used	use	VERB
iaajah-2368	124	7	to	to	PART
iaajah-2368	124	8	analyze	analyze	VERB
iaajah-2368	124	9	the	the	DET
iaajah-2368	124	10	data	datum	NOUN
iaajah-2368	124	11	.	.	PUNCT
iaajah-2368	125	1	the	the	DET
iaajah-2368	125	2	findings	finding	NOUN
iaajah-2368	125	3	of	of	ADP
iaajah-2368	125	4	the	the	DET
iaajah-2368	125	5	study	study	NOUN
iaajah-2368	125	6	revealed	reveal	VERB
iaajah-2368	125	7	that	that	SCONJ
iaajah-2368	125	8	forensic	forensic	ADJ
iaajah-2368	125	9	accounting	accounting	NOUN
iaajah-2368	125	10	services	service	NOUN
iaajah-2368	125	11	reduce	reduce	VERB
iaajah-2368	125	12	fraud	fraud	NOUN
iaajah-2368	125	13	in	in	ADP
iaajah-2368	125	14	banking	banking	NOUN
iaajah-2368	125	15	industry	industry	NOUN
iaajah-2368	125	16	,	,	PUNCT
iaajah-2368	125	17	which	which	PRON
iaajah-2368	125	18	implies	imply	VERB
iaajah-2368	125	19	that	that	SCONJ
iaajah-2368	125	20	pragmatic	pragmatic	ADJ
iaajah-2368	125	21	policy	policy	NOUN
iaajah-2368	125	22	options	option	NOUN
iaajah-2368	125	23	needs	need	VERB
iaajah-2368	125	24	to	to	PART
iaajah-2368	125	25	be	be	AUX
iaajah-2368	125	26	taken	take	VERB
iaajah-2368	125	27	on	on	ADP
iaajah-2368	125	28	internal	internal	ADJ
iaajah-2368	125	29	control	control	NOUN
iaajah-2368	125	30	system	system	NOUN
iaajah-2368	125	31	and	and	CCONJ
iaajah-2368	125	32	effective	effective	ADJ
iaajah-2368	125	33	management	management	NOUN
iaajah-2368	125	34	of	of	ADP
iaajah-2368	125	35	core	core	NOUN
iaajah-2368	125	36	banking	banking	NOUN
iaajah-2368	125	37	operations	operation	NOUN
iaajah-2368	125	38	like	like	ADP
iaajah-2368	125	39	cash	cash	NOUN
iaajah-2368	125	40	management	management	NOUN
iaajah-2368	125	41	,	,	PUNCT
iaajah-2368	125	42	treasury	treasury	NOUN
iaajah-2368	125	43	operation	operation	NOUN
iaajah-2368	125	44	loan	loan	NOUN
iaajah-2368	125	45	processing	processing	NOUN
iaajah-2368	125	46	and	and	CCONJ
iaajah-2368	125	47	forex	forex	ADJ
iaajah-2368	125	48	transaction	transaction	NOUN
iaajah-2368	125	49	and	and	CCONJ
iaajah-2368	125	50	must	must	AUX
iaajah-2368	125	51	be	be	AUX
iaajah-2368	125	52	diligently	diligently	ADV
iaajah-2368	125	53	guided	guide	VERB
iaajah-2368	125	54	and	and	CCONJ
iaajah-2368	125	55	subjected	subject	VERB
iaajah-2368	125	56	to	to	ADP
iaajah-2368	125	57	forensic	forensic	ADJ
iaajah-2368	125	58	accounting	accounting	NOUN
iaajah-2368	125	59	.	.	PUNCT
iaajah-2368	126	1	it	it	PRON
iaajah-2368	126	2	was	be	AUX
iaajah-2368	126	3	recommended	recommend	VERB
iaajah-2368	126	4	that	that	SCONJ
iaajah-2368	126	5	maximization	maximization	NOUN
iaajah-2368	126	6	of	of	ADP
iaajah-2368	126	7	customer	customer	NOUN
iaajah-2368	126	8	’s	’s	PART
iaajah-2368	126	9	interest	interest	NOUN
iaajah-2368	126	10	should	should	AUX
iaajah-2368	126	11	be	be	AUX
iaajah-2368	126	12	major	major	ADJ
iaajah-2368	126	13	focus	focus	NOUN
iaajah-2368	126	14	without	without	ADP
iaajah-2368	126	15	contravention	contravention	NOUN
iaajah-2368	126	16	of	of	ADP
iaajah-2368	126	17	regulations	regulation	NOUN
iaajah-2368	126	18	set	set	VERB
iaajah-2368	126	19	out	out	ADP
iaajah-2368	126	20	by	by	ADP
iaajah-2368	126	21	central	central	ADJ
iaajah-2368	126	22	bank	bank	PROPN
iaajah-2368	126	23	of	of	ADP
iaajah-2368	126	24	nigeria	nigeria	PROPN
iaajah-2368	126	25	.	.	PUNCT
iaajah-2368	127	1	okafor	okafor	PROPN
iaajah-2368	127	2	&	&	CCONJ
iaajah-2368	127	3	agbiogwu	agbiogwu	PROPN
iaajah-2368	127	4	(	(	PUNCT
iaajah-2368	127	5	2016	2016	NUM
iaajah-2368	127	6	)	)	PUNCT
iaajah-2368	127	7	,	,	PUNCT
iaajah-2368	127	8	examined	examine	VERB
iaajah-2368	127	9	the	the	DET
iaajah-2368	127	10	effects	effect	NOUN
iaajah-2368	127	11	of	of	ADP
iaajah-2368	127	12	forensic	forensic	ADJ
iaajah-2368	127	13	accounting	accounting	NOUN
iaajah-2368	127	14	on	on	ADP
iaajah-2368	127	15	the	the	DET
iaajah-2368	127	16	management	management	NOUN
iaajah-2368	127	17	of	of	ADP
iaajah-2368	127	18	bank	bank	NOUN
iaajah-2368	127	19	fraud	fraud	NOUN
iaajah-2368	127	20	in	in	ADP
iaajah-2368	127	21	nigeria	nigeria	PROPN
iaajah-2368	127	22	.	.	PUNCT
iaajah-2368	128	1	the	the	DET
iaajah-2368	128	2	study	study	NOUN
iaajah-2368	128	3	focused	focus	VERB
iaajah-2368	128	4	on	on	ADP
iaajah-2368	128	5	the	the	DET
iaajah-2368	128	6	effect	effect	NOUN
iaajah-2368	128	7	of	of	ADP
iaajah-2368	128	8	forensic	forensic	ADJ
iaajah-2368	128	9	accounting	accounting	NOUN
iaajah-2368	128	10	skills	skill	NOUN
iaajah-2368	128	11	on	on	ADP
iaajah-2368	128	12	management	management	NOUN
iaajah-2368	128	13	of	of	ADP
iaajah-2368	128	14	bank	bank	NOUN
iaajah-2368	128	15	fraud	fraud	NOUN
iaajah-2368	128	16	in	in	ADP
iaajah-2368	128	17	nigeria	nigeria	PROPN
iaajah-2368	128	18	.	.	PUNCT
iaajah-2368	129	1	the	the	DET
iaajah-2368	129	2	study	study	NOUN
iaajah-2368	129	3	revealed	reveal	VERB
iaajah-2368	129	4	that	that	SCONJ
iaajah-2368	129	5	possession	possession	NOUN
iaajah-2368	129	6	of	of	ADP
iaajah-2368	129	7	enhanced	enhanced	ADJ
iaajah-2368	129	8	skills	skill	NOUN
iaajah-2368	129	9	aid	aid	VERB
iaajah-2368	129	10	the	the	DET
iaajah-2368	129	11	forensic	forensic	ADJ
iaajah-2368	129	12	accountant	accountant	NOUN
iaajah-2368	129	13	in	in	ADP
iaajah-2368	129	14	discharging	discharge	VERB
iaajah-2368	129	15	his	his	PRON
iaajah-2368	129	16	duties	duty	NOUN
iaajah-2368	129	17	.	.	PUNCT
iaajah-2368	130	1	ehioghiren	ehioghiren	PROPN
iaajah-2368	130	2	&	&	CCONJ
iaajah-2368	130	3	atu	atu	PROPN
iaajah-2368	130	4	(	(	PUNCT
iaajah-2368	130	5	2016	2016	NUM
iaajah-2368	130	6	)	)	PUNCT
iaajah-2368	130	7	,	,	PUNCT
iaajah-2368	130	8	studied	study	VERB
iaajah-2368	130	9	forensic	forensic	ADJ
iaajah-2368	130	10	accounting	accounting	NOUN
iaajah-2368	130	11	and	and	CCONJ
iaajah-2368	130	12	fraud	fraud	NOUN
iaajah-2368	130	13	management	management	NOUN
iaajah-2368	130	14	:	:	PUNCT
iaajah-2368	130	15	evidence	evidence	NOUN
iaajah-2368	130	16	from	from	ADP
iaajah-2368	130	17	nigeria	nigeria	PROPN
iaajah-2368	130	18	.	.	PUNCT
iaajah-2368	131	1	primary	primary	ADJ
iaajah-2368	131	2	sources	source	NOUN
iaajah-2368	131	3	of	of	ADP
iaajah-2368	131	4	data	datum	NOUN
iaajah-2368	131	5	were	be	AUX
iaajah-2368	131	6	used	use	VERB
iaajah-2368	131	7	for	for	ADP
iaajah-2368	131	8	the	the	DET
iaajah-2368	131	9	study	study	NOUN
iaajah-2368	131	10	.	.	PUNCT
iaajah-2368	132	1	the	the	DET
iaajah-2368	132	2	igwebuike	igwebuike	NOUN
iaajah-2368	132	3	:	:	PUNCT
iaajah-2368	132	4	an	an	DET
iaajah-2368	132	5	african	african	ADJ
iaajah-2368	132	6	journal	journal	NOUN
iaajah-2368	132	7	of	of	ADP
iaajah-2368	132	8	arts	art	NOUN
iaajah-2368	132	9	and	and	CCONJ
iaajah-2368	132	10	humanities	humanity	NOUN
iaajah-2368	132	11	vol	vol	NOUN
iaajah-2368	132	12	.	.	PROPN
iaajah-2368	132	13	5	5	NUM
iaajah-2368	132	14	no	no	DET
iaajah-2368	132	15	2	2	NUM
iaajah-2368	132	16	,	,	PUNCT
iaajah-2368	132	17	march	march	PROPN
iaajah-2368	132	18	2019	2019	NUM
iaajah-2368	132	19	.	.	PUNCT
iaajah-2368	133	1	issn	issn	PROPN
iaajah-2368	133	2	:	:	PUNCT
iaajah-2368	133	3	2488	2488	NUM
iaajah-2368	133	4	-	-	PUNCT
iaajah-2368	133	5	9210(online	9210(online	NUM
iaajah-2368	133	6	)	)	PUNCT
iaajah-2368	133	7	2504	2504	NUM
iaajah-2368	133	8	-	-	SYM
iaajah-2368	133	9	9038(print	9038(print	NUM
iaajah-2368	133	10	)	)	PUNCT
iaajah-2368	133	11	70	70	NUM
iaajah-2368	133	12	(	(	PUNCT
iaajah-2368	133	13	a	a	DET
iaajah-2368	133	14	publication	publication	NOUN
iaajah-2368	133	15	of	of	ADP
iaajah-2368	133	16	tansian	tansian	PROPN
iaajah-2368	133	17	university	university	PROPN
iaajah-2368	133	18	,	,	PUNCT
iaajah-2368	133	19	department	department	NOUN
iaajah-2368	133	20	of	of	ADP
iaajah-2368	133	21	philosophy	philosophy	NOUN
iaajah-2368	133	22	and	and	CCONJ
iaajah-2368	133	23	religious	religious	ADJ
iaajah-2368	133	24	studies	study	NOUN
iaajah-2368	133	25	)	)	PUNCT
iaajah-2368	133	26	findings	finding	NOUN
iaajah-2368	133	27	of	of	ADP
iaajah-2368	133	28	the	the	DET
iaajah-2368	133	29	study	study	NOUN
iaajah-2368	133	30	show	show	VERB
iaajah-2368	133	31	that	that	SCONJ
iaajah-2368	133	32	forensic	forensic	ADJ
iaajah-2368	133	33	accounting	accounting	NOUN
iaajah-2368	133	34	significantly	significantly	ADV
iaajah-2368	133	35	influences	influence	VERB
iaajah-2368	133	36	fraud	fraud	NOUN
iaajah-2368	133	37	detection	detection	NOUN
iaajah-2368	133	38	and	and	CCONJ
iaajah-2368	133	39	control	control	NOUN
iaajah-2368	133	40	,	,	PUNCT
iaajah-2368	133	41	and	and	CCONJ
iaajah-2368	133	42	also	also	ADV
iaajah-2368	133	43	there	there	PRON
iaajah-2368	133	44	is	be	VERB
iaajah-2368	133	45	significant	significant	ADJ
iaajah-2368	133	46	difference	difference	NOUN
iaajah-2368	133	47	between	between	ADP
iaajah-2368	133	48	the	the	DET
iaajah-2368	133	49	duties	duty	NOUN
iaajah-2368	133	50	of	of	ADP
iaajah-2368	133	51	professional	professional	ADJ
iaajah-2368	133	52	forensic	forensic	ADJ
iaajah-2368	133	53	accountant	accountant	NOUN
iaajah-2368	133	54	and	and	CCONJ
iaajah-2368	133	55	that	that	PRON
iaajah-2368	133	56	of	of	ADP
iaajah-2368	133	57	traditional	traditional	ADJ
iaajah-2368	133	58	external	external	ADJ
iaajah-2368	133	59	auditors	auditor	NOUN
iaajah-2368	133	60	.	.	PUNCT
iaajah-2368	134	1	nwosu	nwosu	PROPN
iaajah-2368	134	2	(	(	PUNCT
iaajah-2368	134	3	2015	2015	NUM
iaajah-2368	134	4	)	)	PUNCT
iaajah-2368	134	5	,	,	PUNCT
iaajah-2368	134	6	carried	carry	VERB
iaajah-2368	134	7	out	out	ADP
iaajah-2368	134	8	a	a	DET
iaajah-2368	134	9	research	research	NOUN
iaajah-2368	134	10	on	on	ADP
iaajah-2368	134	11	the	the	DET
iaajah-2368	134	12	assessment	assessment	NOUN
iaajah-2368	134	13	of	of	ADP
iaajah-2368	134	14	forensic	forensic	ADJ
iaajah-2368	134	15	auditing	auditing	NOUN
iaajah-2368	134	16	and	and	CCONJ
iaajah-2368	134	17	financial	financial	ADJ
iaajah-2368	134	18	accounting	accounting	NOUN
iaajah-2368	134	19	in	in	ADP
iaajah-2368	134	20	nigeria	nigeria	PROPN
iaajah-2368	134	21	.	.	PUNCT
iaajah-2368	135	1	the	the	DET
iaajah-2368	135	2	trust	trust	NOUN
iaajah-2368	135	3	of	of	ADP
iaajah-2368	135	4	the	the	DET
iaajah-2368	135	5	study	study	NOUN
iaajah-2368	135	6	was	be	AUX
iaajah-2368	135	7	to	to	PART
iaajah-2368	135	8	find	find	VERB
iaajah-2368	135	9	out	out	ADP
iaajah-2368	135	10	if	if	SCONJ
iaajah-2368	135	11	there	there	PRON
iaajah-2368	135	12	is	be	VERB
iaajah-2368	135	13	significant	significant	ADJ
iaajah-2368	135	14	agreement	agreement	NOUN
iaajah-2368	135	15	amongst	amongst	ADP
iaajah-2368	135	16	stakeholders	stakeholder	NOUN
iaajah-2368	135	17	on	on	ADP
iaajah-2368	135	18	the	the	DET
iaajah-2368	135	19	effectiveness	effectiveness	NOUN
iaajah-2368	135	20	of	of	ADP
iaajah-2368	135	21	forensic	forensic	ADJ
iaajah-2368	135	22	auditing	auditing	NOUN
iaajah-2368	135	23	in	in	ADP
iaajah-2368	135	24	financial	financial	ADJ
iaajah-2368	135	25	fraud	fraud	NOUN
iaajah-2368	135	26	control	control	NOUN
iaajah-2368	135	27	,	,	PUNCT
iaajah-2368	135	28	financial	financial	ADJ
iaajah-2368	135	29	reporting	reporting	NOUN
iaajah-2368	135	30	and	and	CCONJ
iaajah-2368	135	31	internal	internal	ADJ
iaajah-2368	135	32	control	control	NOUN
iaajah-2368	135	33	quality	quality	NOUN
iaajah-2368	135	34	.	.	PUNCT
iaajah-2368	136	1	survey	survey	NOUN
iaajah-2368	136	2	design	design	NOUN
iaajah-2368	136	3	was	be	AUX
iaajah-2368	136	4	used	use	VERB
iaajah-2368	136	5	in	in	ADP
iaajah-2368	136	6	the	the	DET
iaajah-2368	136	7	study	study	NOUN
iaajah-2368	136	8	and	and	CCONJ
iaajah-2368	136	9	with	with	ADP
iaajah-2368	136	10	a	a	DET
iaajah-2368	136	11	sample	sample	NOUN
iaajah-2368	136	12	size	size	NOUN
iaajah-2368	136	13	of	of	ADP
iaajah-2368	136	14	143	143	NUM
iaajah-2368	136	15	,	,	PUNCT
iaajah-2368	136	16	consisting	consist	VERB
iaajah-2368	136	17	of	of	ADP
iaajah-2368	136	18	accountants	accountant	NOUN
iaajah-2368	136	19	,	,	PUNCT
iaajah-2368	136	20	management	management	NOUN
iaajah-2368	136	21	staffs	staff	NOUN
iaajah-2368	136	22	,	,	PUNCT
iaajah-2368	136	23	practicing	practice	VERB
iaajah-2368	136	24	auditors	auditor	NOUN
iaajah-2368	136	25	among	among	ADP
iaajah-2368	136	26	others	other	NOUN
iaajah-2368	136	27	.	.	PUNCT
iaajah-2368	137	1	simple	simple	ADJ
iaajah-2368	137	2	random	random	ADJ
iaajah-2368	137	3	technique	technique	NOUN
iaajah-2368	137	4	was	be	AUX
iaajah-2368	137	5	utilized	utilize	VERB
iaajah-2368	137	6	in	in	ADP
iaajah-2368	137	7	selecting	select	VERB
iaajah-2368	137	8	the	the	DET
iaajah-2368	137	9	sample	sample	NOUN
iaajah-2368	137	10	size	size	NOUN
iaajah-2368	137	11	,	,	PUNCT
iaajah-2368	137	12	while	while	SCONJ
iaajah-2368	137	13	the	the	DET
iaajah-2368	137	14	binomial	binomial	ADJ
iaajah-2368	137	15	test	test	NOUN
iaajah-2368	137	16	was	be	AUX
iaajah-2368	137	17	employed	employ	VERB
iaajah-2368	137	18	in	in	ADP
iaajah-2368	137	19	the	the	DET
iaajah-2368	137	20	data	datum	NOUN
iaajah-2368	137	21	analysis	analysis	NOUN
iaajah-2368	137	22	.	.	PUNCT
iaajah-2368	138	1	the	the	DET
iaajah-2368	138	2	findings	finding	NOUN
iaajah-2368	138	3	of	of	ADP
iaajah-2368	138	4	the	the	DET
iaajah-2368	138	5	study	study	NOUN
iaajah-2368	138	6	showed	show	VERB
iaajah-2368	138	7	that	that	SCONJ
iaajah-2368	138	8	there	there	PRON
iaajah-2368	138	9	is	be	VERB
iaajah-2368	138	10	significant	significant	ADJ
iaajah-2368	138	11	agreement	agreement	NOUN
iaajah-2368	138	12	amongst	amongst	ADP
iaajah-2368	138	13	stakeholders	stakeholder	NOUN
iaajah-2368	138	14	on	on	ADP
iaajah-2368	138	15	the	the	DET
iaajah-2368	138	16	effectiveness	effectiveness	NOUN
iaajah-2368	138	17	of	of	ADP
iaajah-2368	138	18	forensic	forensic	ADJ
iaajah-2368	138	19	auditing	auditing	NOUN
iaajah-2368	138	20	in	in	ADP
iaajah-2368	138	21	fraud	fraud	NOUN
iaajah-2368	138	22	control	control	PROPN
iaajah-2368	138	23	,	,	PUNCT
iaajah-2368	138	24	financial	financial	ADJ
iaajah-2368	138	25	reporting	reporting	NOUN
iaajah-2368	138	26	and	and	CCONJ
iaajah-2368	138	27	internal	internal	ADJ
iaajah-2368	138	28	control	control	NOUN
iaajah-2368	138	29	quality	quality	NOUN
iaajah-2368	138	30	.	.	PUNCT
iaajah-2368	139	1	in	in	ADP
iaajah-2368	139	2	line	line	NOUN
iaajah-2368	139	3	with	with	ADP
iaajah-2368	139	4	the	the	DET
iaajah-2368	139	5	above	above	ADJ
iaajah-2368	139	6	findings	finding	NOUN
iaajah-2368	139	7	,	,	PUNCT
iaajah-2368	139	8	the	the	DET
iaajah-2368	139	9	study	study	NOUN
iaajah-2368	139	10	recommended	recommend	VERB
iaajah-2368	139	11	that	that	SCONJ
iaajah-2368	139	12	the	the	DET
iaajah-2368	139	13	institute	institute	PROPN
iaajah-2368	139	14	of	of	ADP
iaajah-2368	139	15	chartered	charter	VERB
iaajah-2368	139	16	accountants	accountant	NOUN
iaajah-2368	139	17	of	of	ADP
iaajah-2368	139	18	nigeria	nigeria	PROPN
iaajah-2368	139	19	,	,	PUNCT
iaajah-2368	139	20	association	association	NOUN
iaajah-2368	139	21	of	of	ADP
iaajah-2368	139	22	national	national	ADJ
iaajah-2368	139	23	accountants	accountant	NOUN
iaajah-2368	139	24	of	of	ADP
iaajah-2368	139	25	nigeria	nigeria	PROPN
iaajah-2368	139	26	and	and	CCONJ
iaajah-2368	139	27	the	the	DET
iaajah-2368	139	28	national	national	PROPN
iaajah-2368	139	29	universities	universities	PROPN
iaajah-2368	139	30	commission	commission	PROPN
iaajah-2368	139	31	should	should	AUX
iaajah-2368	139	32	encourage	encourage	VERB
iaajah-2368	139	33	formalization	formalization	NOUN
iaajah-2368	139	34	and	and	CCONJ
iaajah-2368	139	35	specialization	specialization	NOUN
iaajah-2368	139	36	in	in	ADP
iaajah-2368	139	37	the	the	DET
iaajah-2368	139	38	field	field	NOUN
iaajah-2368	139	39	forensic	forensic	ADJ
iaajah-2368	139	40	auditing	auditing	NOUN
iaajah-2368	139	41	.	.	PUNCT
iaajah-2368	140	1	in	in	ADP
iaajah-2368	140	2	addition	addition	NOUN
iaajah-2368	140	3	,	,	PUNCT
iaajah-2368	140	4	the	the	DET
iaajah-2368	140	5	government	government	NOUN
iaajah-2368	140	6	should	should	AUX
iaajah-2368	140	7	stimulate	stimulate	VERB
iaajah-2368	140	8	interest	interest	NOUN
iaajah-2368	140	9	in	in	ADP
iaajah-2368	140	10	forensic	forensic	ADJ
iaajah-2368	140	11	auditing	auditing	NOUN
iaajah-2368	140	12	for	for	ADP
iaajah-2368	140	13	monitoring	monitoring	NOUN
iaajah-2368	140	14	and	and	CCONJ
iaajah-2368	140	15	investigation	investigation	NOUN
iaajah-2368	140	16	of	of	ADP
iaajah-2368	140	17	suspected	suspect	VERB
iaajah-2368	140	18	fraudulent	fraudulent	ADJ
iaajah-2368	140	19	activities	activity	NOUN
iaajah-2368	140	20	in	in	ADP
iaajah-2368	140	21	financial	financial	ADJ
iaajah-2368	140	22	accounting	accounting	NOUN
iaajah-2368	140	23	.	.	PUNCT
iaajah-2368	141	1	enofe	enofe	ADJ
iaajah-2368	141	2	et	et	PROPN
iaajah-2368	141	3	al	al	PROPN
iaajah-2368	141	4	(	(	PUNCT
iaajah-2368	141	5	2015	2015	NUM
iaajah-2368	141	6	)	)	PUNCT
iaajah-2368	141	7	examined	examine	VERB
iaajah-2368	141	8	the	the	DET
iaajah-2368	141	9	impact	impact	NOUN
iaajah-2368	141	10	of	of	ADP
iaajah-2368	141	11	forensic	forensic	ADJ
iaajah-2368	141	12	audit	audit	NOUN
iaajah-2368	141	13	on	on	ADP
iaajah-2368	141	14	corporate	corporate	ADJ
iaajah-2368	141	15	fraud	fraud	NOUN
iaajah-2368	141	16	in	in	ADP
iaajah-2368	141	17	nigeria	nigeria	PROPN
iaajah-2368	141	18	.	.	PUNCT
iaajah-2368	142	1	the	the	DET
iaajah-2368	142	2	objective	objective	NOUN
iaajah-2368	142	3	of	of	ADP
iaajah-2368	142	4	the	the	DET
iaajah-2368	142	5	study	study	NOUN
iaajah-2368	142	6	was	be	AUX
iaajah-2368	142	7	to	to	PART
iaajah-2368	142	8	determine	determine	VERB
iaajah-2368	142	9	the	the	DET
iaajah-2368	142	10	relationship	relationship	NOUN
iaajah-2368	142	11	between	between	ADP
iaajah-2368	142	12	forensic	forensic	ADJ
iaajah-2368	142	13	audit	audit	NOUN
iaajah-2368	142	14	and	and	CCONJ
iaajah-2368	142	15	corporate	corporate	ADJ
iaajah-2368	142	16	fraud	fraud	NOUN
iaajah-2368	142	17	.	.	PUNCT
iaajah-2368	143	1	the	the	DET
iaajah-2368	143	2	study	study	NOUN
iaajah-2368	143	3	employed	employ	VERB
iaajah-2368	143	4	survey	survey	NOUN
iaajah-2368	143	5	method	method	NOUN
iaajah-2368	143	6	to	to	PART
iaajah-2368	143	7	collect	collect	VERB
iaajah-2368	143	8	primary	primary	ADJ
iaajah-2368	143	9	data	datum	NOUN
iaajah-2368	143	10	using	use	VERB
iaajah-2368	143	11	questionnaires	questionnaire	NOUN
iaajah-2368	143	12	,	,	PUNCT
iaajah-2368	143	13	while	while	SCONJ
iaajah-2368	143	14	the	the	DET
iaajah-2368	143	15	data	datum	NOUN
iaajah-2368	143	16	were	be	AUX
iaajah-2368	143	17	analyzed	analyze	VERB
iaajah-2368	143	18	using	use	VERB
iaajah-2368	143	19	ordinary	ordinary	ADJ
iaajah-2368	143	20	least	least	ADJ
iaajah-2368	143	21	square	square	ADJ
iaajah-2368	143	22	(	(	PUNCT
iaajah-2368	143	23	ols	ol	NOUN
iaajah-2368	143	24	)	)	PUNCT
iaajah-2368	143	25	regression	regression	NOUN
iaajah-2368	143	26	technique	technique	NOUN
iaajah-2368	143	27	with	with	ADP
iaajah-2368	143	28	the	the	DET
iaajah-2368	143	29	aid	aid	NOUN
iaajah-2368	143	30	of	of	ADP
iaajah-2368	143	31	spss	spss	PROPN
iaajah-2368	143	32	statistics	statistic	NOUN
iaajah-2368	143	33	21	21	NUM
iaajah-2368	143	34	.	.	PUNCT
iaajah-2368	144	1	the	the	DET
iaajah-2368	144	2	study	study	NOUN
iaajah-2368	144	3	concluded	conclude	VERB
iaajah-2368	144	4	based	base	VERB
iaajah-2368	144	5	on	on	ADP
iaajah-2368	144	6	the	the	DET
iaajah-2368	144	7	statistical	statistical	ADJ
iaajah-2368	144	8	analysis	analysis	NOUN
iaajah-2368	144	9	that	that	SCONJ
iaajah-2368	144	10	the	the	DET
iaajah-2368	144	11	frequent	frequent	ADJ
iaajah-2368	144	12	utilization	utilization	NOUN
iaajah-2368	144	13	of	of	ADP
iaajah-2368	144	14	forensic	forensic	ADJ
iaajah-2368	144	15	audit	audit	NOUN
iaajah-2368	144	16	services	service	NOUN
iaajah-2368	144	17	will	will	AUX
iaajah-2368	144	18	significantly	significantly	ADV
iaajah-2368	144	19	help	help	VERB
iaajah-2368	144	20	in	in	ADP
iaajah-2368	144	21	the	the	DET
iaajah-2368	144	22	detection	detection	NOUN
iaajah-2368	144	23	,	,	PUNCT
iaajah-2368	144	24	prevention	prevention	NOUN
iaajah-2368	144	25	as	as	ADV
iaajah-2368	144	26	well	well	ADV
iaajah-2368	144	27	as	as	ADP
iaajah-2368	144	28	reduction	reduction	NOUN
iaajah-2368	144	29	of	of	ADP
iaajah-2368	144	30	incidences	incidence	NOUN
iaajah-2368	144	31	of	of	ADP
iaajah-2368	144	32	fraud	fraud	NOUN
iaajah-2368	144	33	in	in	ADP
iaajah-2368	144	34	and	and	CCONJ
iaajah-2368	144	35	businesses	business	NOUN
iaajah-2368	144	36	.	.	PUNCT
iaajah-2368	145	1	consequently	consequently	ADV
iaajah-2368	145	2	forensic	forensic	ADJ
iaajah-2368	145	3	audit	audit	NOUN
iaajah-2368	145	4	was	be	AUX
iaajah-2368	145	5	adjudged	adjudge	VERB
iaajah-2368	145	6	to	to	PART
iaajah-2368	145	7	be	be	AUX
iaajah-2368	145	8	an	an	DET
iaajah-2368	145	9	efficient	efficient	ADJ
iaajah-2368	145	10	and	and	CCONJ
iaajah-2368	145	11	effective	effective	ADJ
iaajah-2368	145	12	tool	tool	NOUN
iaajah-2368	145	13	against	against	ADP
iaajah-2368	145	14	corporate	corporate	ADJ
iaajah-2368	145	15	fraud	fraud	NOUN
iaajah-2368	145	16	.	.	PUNCT
iaajah-2368	146	1	it	it	PRON
iaajah-2368	146	2	therefore	therefore	ADV
iaajah-2368	146	3	recommended	recommend	VERB
iaajah-2368	146	4	that	that	SCONJ
iaajah-2368	146	5	forensic	forensic	ADJ
iaajah-2368	146	6	audit	audit	NOUN
iaajah-2368	146	7	be	be	AUX
iaajah-2368	146	8	made	make	VERB
iaajah-2368	146	9	statutory	statutory	ADJ
iaajah-2368	146	10	for	for	ADP
iaajah-2368	146	11	businesses	business	NOUN
iaajah-2368	146	12	and	and	CCONJ
iaajah-2368	146	13	organizations	organization	NOUN
iaajah-2368	146	14	.	.	PUNCT
iaajah-2368	147	1	olaoye	olaoye	PROPN
iaajah-2368	147	2	&	&	CCONJ
iaajah-2368	147	3	dada	dada	PROPN
iaajah-2368	147	4	(	(	PUNCT
iaajah-2368	147	5	2017	2017	NUM
iaajah-2368	147	6	)	)	PUNCT
iaajah-2368	147	7	examined	examine	VERB
iaajah-2368	147	8	the	the	DET
iaajah-2368	147	9	impact	impact	NOUN
iaajah-2368	147	10	of	of	ADP
iaajah-2368	147	11	auditors	auditor	NOUN
iaajah-2368	147	12	captured	capture	VERB
iaajah-2368	147	13	by	by	ADP
iaajah-2368	147	14	risk	risk	NOUN
iaajah-2368	147	15	assessment	assessment	NOUN
iaajah-2368	147	16	,	,	PUNCT
iaajah-2368	147	17	system	system	NOUN
iaajah-2368	147	18	audit	audit	NOUN
iaajah-2368	147	19	and	and	CCONJ
iaajah-2368	147	20	verification	verification	NOUN
iaajah-2368	147	21	of	of	ADP
iaajah-2368	147	22	financial	financial	ADJ
iaajah-2368	147	23	report	report	NOUN
iaajah-2368	147	24	on	on	ADP
iaajah-2368	147	25	banking	banking	NOUN
iaajah-2368	147	26	fraud	fraud	NOUN
iaajah-2368	147	27	control	control	NOUN
iaajah-2368	147	28	in	in	ADP
iaajah-2368	147	29	southwest	southwest	PROPN
iaajah-2368	147	30	nigeria	nigeria	PROPN
iaajah-2368	147	31	.	.	PUNCT
iaajah-2368	148	1	the	the	DET
iaajah-2368	148	2	study	study	NOUN
iaajah-2368	148	3	employed	employ	VERB
iaajah-2368	148	4	survey	survey	NOUN
iaajah-2368	148	5	design	design	NOUN
iaajah-2368	148	6	in	in	ADP
iaajah-2368	148	7	which	which	PRON
iaajah-2368	148	8	a	a	DET
iaajah-2368	148	9	set	set	NOUN
iaajah-2368	148	10	of	of	ADP
iaajah-2368	148	11	questionnaire	questionnaire	NOUN
iaajah-2368	148	12	was	be	AUX
iaajah-2368	148	13	administered	administer	VERB
iaajah-2368	148	14	on	on	ADP
iaajah-2368	148	15	the	the	DET
iaajah-2368	148	16	selected	select	VERB
iaajah-2368	148	17	banks	bank	NOUN
iaajah-2368	148	18	in	in	ADP
iaajah-2368	148	19	southwest	southwest	PROPN
iaajah-2368	148	20	nigeria	nigeria	PROPN
iaajah-2368	148	21	.	.	PUNCT
iaajah-2368	149	1	multiple	multiple	ADJ
iaajah-2368	149	2	regression	regression	NOUN
iaajah-2368	149	3	technique	technique	NOUN
iaajah-2368	149	4	and	and	CCONJ
iaajah-2368	149	5	anova	anova	PROPN
iaajah-2368	149	6	were	be	AUX
iaajah-2368	149	7	used	use	VERB
iaajah-2368	149	8	for	for	ADP
iaajah-2368	149	9	the	the	DET
iaajah-2368	149	10	analysis	analysis	NOUN
iaajah-2368	149	11	.	.	PUNCT
iaajah-2368	150	1	the	the	DET
iaajah-2368	150	2	results	result	NOUN
iaajah-2368	150	3	indicated	indicate	VERB
iaajah-2368	150	4	that	that	SCONJ
iaajah-2368	150	5	the	the	DET
iaajah-2368	150	6	level	level	NOUN
iaajah-2368	150	7	of	of	ADP
iaajah-2368	150	8	fraud	fraud	NOUN
iaajah-2368	150	9	control	control	NOUN
iaajah-2368	150	10	in	in	ADP
iaajah-2368	150	11	nigerian	nigerian	ADJ
iaajah-2368	150	12	banks	bank	NOUN
iaajah-2368	150	13	during	during	ADP
iaajah-2368	150	14	the	the	DET
iaajah-2368	150	15	igwebuike	igwebuike	NOUN
iaajah-2368	150	16	:	:	PUNCT
iaajah-2368	150	17	an	an	DET
iaajah-2368	150	18	african	african	ADJ
iaajah-2368	150	19	journal	journal	NOUN
iaajah-2368	150	20	of	of	ADP
iaajah-2368	150	21	arts	art	NOUN
iaajah-2368	150	22	and	and	CCONJ
iaajah-2368	150	23	humanities	humanity	NOUN
iaajah-2368	150	24	vol	vol	NOUN
iaajah-2368	150	25	.	.	PROPN
iaajah-2368	150	26	5	5	NUM
iaajah-2368	150	27	no	no	DET
iaajah-2368	150	28	2	2	NUM
iaajah-2368	150	29	,	,	PUNCT
iaajah-2368	150	30	march	march	PROPN
iaajah-2368	150	31	2019	2019	NUM
iaajah-2368	150	32	.	.	PUNCT
iaajah-2368	151	1	issn	issn	PROPN
iaajah-2368	151	2	:	:	PUNCT
iaajah-2368	151	3	2488	2488	NUM
iaajah-2368	151	4	-	-	PUNCT
iaajah-2368	151	5	9210(online	9210(online	NUM
iaajah-2368	151	6	)	)	PUNCT
iaajah-2368	151	7	2504	2504	NUM
iaajah-2368	151	8	-	-	SYM
iaajah-2368	151	9	9038(print	9038(print	NUM
iaajah-2368	151	10	)	)	PUNCT
iaajah-2368	151	11	71	71	NUM
iaajah-2368	151	12	(	(	PUNCT
iaajah-2368	151	13	a	a	DET
iaajah-2368	151	14	publication	publication	NOUN
iaajah-2368	151	15	of	of	ADP
iaajah-2368	151	16	tansian	tansian	PROPN
iaajah-2368	151	17	university	university	PROPN
iaajah-2368	151	18	,	,	PUNCT
iaajah-2368	151	19	department	department	NOUN
iaajah-2368	151	20	of	of	ADP
iaajah-2368	151	21	philosophy	philosophy	NOUN
iaajah-2368	151	22	and	and	CCONJ
iaajah-2368	151	23	religious	religious	ADJ
iaajah-2368	151	24	studies	study	NOUN
iaajah-2368	151	25	)	)	PUNCT
iaajah-2368	151	26	period	period	NOUN
iaajah-2368	151	27	covered	cover	VERB
iaajah-2368	151	28	was	be	AUX
iaajah-2368	151	29	low	low	ADJ
iaajah-2368	151	30	;	;	PUNCT
iaajah-2368	151	31	the	the	DET
iaajah-2368	151	32	result	result	NOUN
iaajah-2368	151	33	revealed	reveal	VERB
iaajah-2368	151	34	that	that	SCONJ
iaajah-2368	151	35	risk	risk	NOUN
iaajah-2368	151	36	assessment	assessment	NOUN
iaajah-2368	151	37	management	management	NOUN
iaajah-2368	151	38	,	,	PUNCT
iaajah-2368	151	39	system	system	NOUN
iaajah-2368	151	40	audit	audit	NOUN
iaajah-2368	151	41	and	and	CCONJ
iaajah-2368	151	42	verification	verification	NOUN
iaajah-2368	151	43	of	of	ADP
iaajah-2368	151	44	financial	financial	ADJ
iaajah-2368	151	45	reports	report	NOUN
iaajah-2368	151	46	adopted	adopt	VERB
iaajah-2368	151	47	by	by	ADP
iaajah-2368	151	48	the	the	DET
iaajah-2368	151	49	banking	banking	NOUN
iaajah-2368	151	50	industry	industry	NOUN
iaajah-2368	151	51	in	in	ADP
iaajah-2368	151	52	southwest	southwest	PROPN
iaajah-2368	151	53	nigeria	nigeria	PROPN
iaajah-2368	151	54	limit	limit	VERB
iaajah-2368	151	55	the	the	DET
iaajah-2368	151	56	fraudulent	fraudulent	ADJ
iaajah-2368	151	57	activities	activity	NOUN
iaajah-2368	151	58	among	among	ADP
iaajah-2368	151	59	the	the	DET
iaajah-2368	151	60	nigerian	nigerian	ADJ
iaajah-2368	151	61	banks	bank	NOUN
iaajah-2368	151	62	by	by	ADP
iaajah-2368	151	63	35	35	NUM
iaajah-2368	151	64	,	,	PUNCT
iaajah-2368	151	65	13	13	NUM
iaajah-2368	151	66	and	and	CCONJ
iaajah-2368	151	67	18	18	NUM
iaajah-2368	151	68	percent	percent	NOUN
iaajah-2368	151	69	respectively	respectively	ADV
iaajah-2368	151	70	;	;	PUNCT
iaajah-2368	151	71	the	the	DET
iaajah-2368	151	72	results	result	NOUN
iaajah-2368	151	73	also	also	ADV
iaajah-2368	151	74	showed	show	VERB
iaajah-2368	151	75	that	that	SCONJ
iaajah-2368	151	76	audit	audit	NOUN
iaajah-2368	151	77	roles	role	NOUN
iaajah-2368	151	78	captured	capture	VERB
iaajah-2368	151	79	by	by	ADP
iaajah-2368	151	80	risk	risk	NOUN
iaajah-2368	151	81	assessment	assessment	NOUN
iaajah-2368	151	82	,	,	PUNCT
iaajah-2368	151	83	system	system	NOUN
iaajah-2368	151	84	audit	audit	NOUN
iaajah-2368	151	85	and	and	CCONJ
iaajah-2368	151	86	verification	verification	NOUN
iaajah-2368	151	87	of	of	ADP
iaajah-2368	151	88	financial	financial	ADJ
iaajah-2368	151	89	reports	report	NOUN
iaajah-2368	151	90	were	be	AUX
iaajah-2368	151	91	statistically	statistically	ADV
iaajah-2368	151	92	significant	significant	ADJ
iaajah-2368	151	93	in	in	ADP
iaajah-2368	151	94	determining	determine	VERB
iaajah-2368	151	95	the	the	DET
iaajah-2368	151	96	fraudulent	fraudulent	ADJ
iaajah-2368	151	97	act	act	NOUN
iaajah-2368	151	98	in	in	ADP
iaajah-2368	151	99	banking	banking	NOUN
iaajah-2368	151	100	industry	industry	NOUN
iaajah-2368	151	101	in	in	ADP
iaajah-2368	151	102	nigeria	nigeria	PROPN
iaajah-2368	151	103	.	.	PUNCT
iaajah-2368	152	1	based	base	VERB
iaajah-2368	152	2	on	on	ADP
iaajah-2368	152	3	the	the	DET
iaajah-2368	152	4	findings	finding	NOUN
iaajah-2368	152	5	,	,	PUNCT
iaajah-2368	152	6	the	the	DET
iaajah-2368	152	7	study	study	NOUN
iaajah-2368	152	8	concluded	conclude	VERB
iaajah-2368	152	9	that	that	SCONJ
iaajah-2368	152	10	risk	risk	NOUN
iaajah-2368	152	11	assessment	assessment	NOUN
iaajah-2368	152	12	,	,	PUNCT
iaajah-2368	152	13	system	system	NOUN
iaajah-2368	152	14	audit	audit	NOUN
iaajah-2368	152	15	and	and	CCONJ
iaajah-2368	152	16	financial	financial	ADJ
iaajah-2368	152	17	report	report	NOUN
iaajah-2368	152	18	verifications	verification	NOUN
iaajah-2368	152	19	were	be	AUX
iaajah-2368	152	20	carried	carry	VERB
iaajah-2368	152	21	out	out	ADP
iaajah-2368	152	22	to	to	PART
iaajah-2368	152	23	determine	determine	VERB
iaajah-2368	152	24	the	the	DET
iaajah-2368	152	25	effectiveness	effectiveness	NOUN
iaajah-2368	152	26	and	and	CCONJ
iaajah-2368	152	27	impact	impact	NOUN
iaajah-2368	152	28	of	of	ADP
iaajah-2368	152	29	auditors	auditor	NOUN
iaajah-2368	152	30	on	on	ADP
iaajah-2368	152	31	fraud	fraud	NOUN
iaajah-2368	152	32	control	control	NOUN
iaajah-2368	152	33	in	in	ADP
iaajah-2368	152	34	nigerian	nigerian	ADJ
iaajah-2368	152	35	banks	bank	NOUN
iaajah-2368	152	36	which	which	PRON
iaajah-2368	152	37	reveals	reveal	VERB
iaajah-2368	152	38	that	that	SCONJ
iaajah-2368	152	39	auditors	auditor	NOUN
iaajah-2368	152	40	’	’	PART
iaajah-2368	152	41	roles	role	NOUN
iaajah-2368	152	42	need	need	VERB
iaajah-2368	152	43	to	to	PART
iaajah-2368	152	44	be	be	AUX
iaajah-2368	152	45	improved	improve	VERB
iaajah-2368	152	46	to	to	PART
iaajah-2368	152	47	enhance	enhance	VERB
iaajah-2368	152	48	fraud	fraud	NOUN
iaajah-2368	152	49	control	control	NOUN
iaajah-2368	152	50	in	in	ADP
iaajah-2368	152	51	banking	banking	NOUN
iaajah-2368	152	52	industry	industry	NOUN
iaajah-2368	152	53	.	.	PUNCT
iaajah-2368	153	1	the	the	DET
iaajah-2368	153	2	study	study	NOUN
iaajah-2368	153	3	recommended	recommend	VERB
iaajah-2368	153	4	that	that	SCONJ
iaajah-2368	153	5	auditors	auditor	NOUN
iaajah-2368	153	6	should	should	AUX
iaajah-2368	153	7	increase	increase	VERB
iaajah-2368	153	8	the	the	DET
iaajah-2368	153	9	scope	scope	NOUN
iaajah-2368	153	10	of	of	ADP
iaajah-2368	153	11	their	their	PRON
iaajah-2368	153	12	activities	activity	NOUN
iaajah-2368	153	13	on	on	ADP
iaajah-2368	153	14	the	the	DET
iaajah-2368	153	15	efficiency	efficiency	NOUN
iaajah-2368	153	16	of	of	ADP
iaajah-2368	153	17	banks	bank	NOUN
iaajah-2368	153	18	internal	internal	ADJ
iaajah-2368	153	19	control	control	NOUN
iaajah-2368	153	20	system	system	NOUN
iaajah-2368	153	21	,	,	PUNCT
iaajah-2368	153	22	risk	risk	NOUN
iaajah-2368	153	23	assessment	assessment	NOUN
iaajah-2368	153	24	and	and	CCONJ
iaajah-2368	153	25	system	system	NOUN
iaajah-2368	153	26	audit	audit	NOUN
iaajah-2368	153	27	as	as	SCONJ
iaajah-2368	153	28	this	this	PRON
iaajah-2368	153	29	will	will	AUX
iaajah-2368	153	30	enhance	enhance	VERB
iaajah-2368	153	31	the	the	DET
iaajah-2368	153	32	detection	detection	NOUN
iaajah-2368	153	33	of	of	ADP
iaajah-2368	153	34	fraudulent	fraudulent	ADJ
iaajah-2368	153	35	activities	activity	NOUN
iaajah-2368	153	36	.	.	PUNCT
iaajah-2368	154	1	also	also	ADV
iaajah-2368	154	2	,	,	PUNCT
iaajah-2368	154	3	management	management	NOUN
iaajah-2368	154	4	of	of	ADP
iaajah-2368	154	5	banks	bank	NOUN
iaajah-2368	154	6	should	should	AUX
iaajah-2368	154	7	ensure	ensure	VERB
iaajah-2368	154	8	strict	strict	ADJ
iaajah-2368	154	9	compliance	compliance	NOUN
iaajah-2368	154	10	with	with	ADP
iaajah-2368	154	11	their	their	PRON
iaajah-2368	154	12	respective	respective	ADJ
iaajah-2368	154	13	internal	internal	ADJ
iaajah-2368	154	14	control	control	NOUN
iaajah-2368	154	15	system	system	NOUN
iaajah-2368	154	16	.	.	PUNCT
iaajah-2368	155	1	ogiriki	ogiriki	PROPN
iaajah-2368	155	2	&	&	CCONJ
iaajah-2368	155	3	appah	appah	PROPN
iaajah-2368	155	4	(	(	PUNCT
iaajah-2368	155	5	2018	2018	NUM
iaajah-2368	155	6	)	)	PUNCT
iaajah-2368	155	7	empirically	empirically	ADV
iaajah-2368	155	8	analysed	analyse	VERB
iaajah-2368	155	9	the	the	DET
iaajah-2368	155	10	effect	effect	NOUN
iaajah-2368	155	11	of	of	ADP
iaajah-2368	155	12	forensic	forensic	ADJ
iaajah-2368	155	13	accounting	accounting	NOUN
iaajah-2368	155	14	and	and	CCONJ
iaajah-2368	155	15	auditing	auditing	NOUN
iaajah-2368	155	16	techniques	technique	NOUN
iaajah-2368	155	17	on	on	ADP
iaajah-2368	155	18	public	public	ADJ
iaajah-2368	155	19	sector	sector	NOUN
iaajah-2368	155	20	fraud	fraud	NOUN
iaajah-2368	155	21	detection	detection	NOUN
iaajah-2368	155	22	,	,	PUNCT
iaajah-2368	155	23	investigation	investigation	NOUN
iaajah-2368	155	24	and	and	CCONJ
iaajah-2368	155	25	prevention	prevention	NOUN
iaajah-2368	155	26	in	in	ADP
iaajah-2368	155	27	nigeria	nigeria	PROPN
iaajah-2368	155	28	.	.	PUNCT
iaajah-2368	156	1	specifically	specifically	ADV
iaajah-2368	156	2	,	,	PUNCT
iaajah-2368	156	3	the	the	DET
iaajah-2368	156	4	study	study	NOUN
iaajah-2368	156	5	sought	seek	VERB
iaajah-2368	156	6	to	to	PART
iaajah-2368	156	7	establish	establish	VERB
iaajah-2368	156	8	the	the	DET
iaajah-2368	156	9	effect	effect	NOUN
iaajah-2368	156	10	of	of	ADP
iaajah-2368	156	11	the	the	DET
iaajah-2368	156	12	various	various	ADJ
iaajah-2368	156	13	techniques	technique	NOUN
iaajah-2368	156	14	of	of	ADP
iaajah-2368	156	15	forensic	forensic	ADJ
iaajah-2368	156	16	accounting	accounting	NOUN
iaajah-2368	156	17	on	on	ADP
iaajah-2368	156	18	public	public	ADJ
iaajah-2368	156	19	sector	sector	NOUN
iaajah-2368	156	20	fraud	fraud	NOUN
iaajah-2368	156	21	and	and	CCONJ
iaajah-2368	156	22	secondly	secondly	ADV
iaajah-2368	156	23	,	,	PUNCT
iaajah-2368	156	24	to	to	PART
iaajah-2368	156	25	determine	determine	VERB
iaajah-2368	156	26	the	the	DET
iaajah-2368	156	27	effect	effect	NOUN
iaajah-2368	156	28	of	of	ADP
iaajah-2368	156	29	forensic	forensic	ADJ
iaajah-2368	156	30	auditing	auditing	NOUN
iaajah-2368	156	31	on	on	ADP
iaajah-2368	156	32	fraud	fraud	NOUN
iaajah-2368	156	33	detection	detection	NOUN
iaajah-2368	156	34	,	,	PUNCT
iaajah-2368	156	35	investigation	investigation	NOUN
iaajah-2368	156	36	and	and	CCONJ
iaajah-2368	156	37	prevention	prevention	NOUN
iaajah-2368	156	38	.	.	PUNCT
iaajah-2368	157	1	the	the	DET
iaajah-2368	157	2	study	study	NOUN
iaajah-2368	157	3	adopted	adopt	VERB
iaajah-2368	157	4	an	an	DET
iaajah-2368	157	5	ex	ex	ADJ
iaajah-2368	157	6	-	-	ADJ
iaajah-2368	157	7	post	post	ADJ
iaajah-2368	157	8	factor	factor	NOUN
iaajah-2368	157	9	design	design	NOUN
iaajah-2368	157	10	,	,	PUNCT
iaajah-2368	157	11	structured	structured	ADJ
iaajah-2368	157	12	questionnaire	questionnaire	NOUN
iaajah-2368	157	13	were	be	AUX
iaajah-2368	157	14	distributed	distribute	VERB
iaajah-2368	157	15	for	for	ADP
iaajah-2368	157	16	data	data	NOUN
iaajah-2368	157	17	collection	collection	NOUN
iaajah-2368	157	18	and	and	CCONJ
iaajah-2368	157	19	the	the	DET
iaajah-2368	157	20	hypothesis	hypothesis	NOUN
iaajah-2368	157	21	were	be	AUX
iaajah-2368	157	22	analysed	analyse	VERB
iaajah-2368	157	23	using	use	VERB
iaajah-2368	157	24	regression	regression	NOUN
iaajah-2368	157	25	analysis	analysis	NOUN
iaajah-2368	157	26	.	.	PUNCT
iaajah-2368	158	1	the	the	DET
iaajah-2368	158	2	study	study	NOUN
iaajah-2368	158	3	revealed	reveal	VERB
iaajah-2368	158	4	that	that	SCONJ
iaajah-2368	158	5	the	the	DET
iaajah-2368	158	6	relationship	relationship	NOUN
iaajah-2368	158	7	between	between	ADP
iaajah-2368	158	8	forensic	forensic	ADJ
iaajah-2368	158	9	accounting	accounting	NOUN
iaajah-2368	158	10	and	and	CCONJ
iaajah-2368	158	11	auditing	auditing	NOUN
iaajah-2368	158	12	techniques	technique	NOUN
iaajah-2368	158	13	and	and	CCONJ
iaajah-2368	158	14	public	public	ADJ
iaajah-2368	158	15	sector	sector	NOUN
iaajah-2368	158	16	fraud	fraud	NOUN
iaajah-2368	158	17	detection	detection	NOUN
iaajah-2368	158	18	,	,	PUNCT
iaajah-2368	158	19	investigation	investigation	NOUN
iaajah-2368	158	20	and	and	CCONJ
iaajah-2368	158	21	prevention	prevention	NOUN
iaajah-2368	158	22	in	in	ADP
iaajah-2368	158	23	nigeria	nigeria	PROPN
iaajah-2368	158	24	is	be	AUX
iaajah-2368	158	25	quite	quite	ADV
iaajah-2368	158	26	significant	significant	ADJ
iaajah-2368	158	27	.	.	PUNCT
iaajah-2368	159	1	the	the	DET
iaajah-2368	159	2	study	study	NOUN
iaajah-2368	159	3	therefore	therefore	ADV
iaajah-2368	159	4	concludes	conclude	VERB
iaajah-2368	159	5	that	that	SCONJ
iaajah-2368	159	6	forensic	forensic	ADJ
iaajah-2368	159	7	accounting	accounting	NOUN
iaajah-2368	159	8	and	and	CCONJ
iaajah-2368	159	9	auditing	auditing	NOUN
iaajah-2368	159	10	techniques	technique	NOUN
iaajah-2368	159	11	is	be	AUX
iaajah-2368	159	12	a	a	DET
iaajah-2368	159	13	major	major	ADJ
iaajah-2368	159	14	panacea	panacea	NOUN
iaajah-2368	159	15	to	to	ADP
iaajah-2368	159	16	the	the	DET
iaajah-2368	159	17	level	level	NOUN
iaajah-2368	159	18	of	of	ADP
iaajah-2368	159	19	fraudulent	fraudulent	ADJ
iaajah-2368	159	20	activities	activity	NOUN
iaajah-2368	159	21	experienced	experience	VERB
iaajah-2368	159	22	in	in	ADP
iaajah-2368	159	23	the	the	DET
iaajah-2368	159	24	nigerian	nigerian	ADJ
iaajah-2368	159	25	public	public	ADJ
iaajah-2368	159	26	sector	sector	NOUN
iaajah-2368	159	27	.	.	PUNCT
iaajah-2368	160	1	it	it	PRON
iaajah-2368	160	2	was	be	AUX
iaajah-2368	160	3	recommended	recommend	VERB
iaajah-2368	160	4	among	among	ADP
iaajah-2368	160	5	others	other	NOUN
iaajah-2368	160	6	that	that	SCONJ
iaajah-2368	160	7	government	government	NOUN
iaajah-2368	160	8	should	should	AUX
iaajah-2368	160	9	consider	consider	VERB
iaajah-2368	160	10	providing	provide	VERB
iaajah-2368	160	11	more	more	ADJ
iaajah-2368	160	12	fraud	fraud	NOUN
iaajah-2368	160	13	hotlines	hotline	NOUN
iaajah-2368	160	14	,	,	PUNCT
iaajah-2368	160	15	improve	improve	VERB
iaajah-2368	160	16	the	the	DET
iaajah-2368	160	17	whistleblowing	whistleblowing	NOUN
iaajah-2368	160	18	policy	policy	NOUN
iaajah-2368	160	19	and	and	CCONJ
iaajah-2368	160	20	establish	establish	VERB
iaajah-2368	160	21	forensic	forensic	ADJ
iaajah-2368	160	22	accounting	accounting	NOUN
iaajah-2368	160	23	department	department	NOUN
iaajah-2368	160	24	in	in	ADP
iaajah-2368	160	25	the	the	DET
iaajah-2368	160	26	public	public	ADJ
iaajah-2368	160	27	sector	sector	NOUN
iaajah-2368	160	28	in	in	ADP
iaajah-2368	160	29	order	order	NOUN
iaajah-2368	160	30	to	to	PART
iaajah-2368	160	31	enhance	enhance	VERB
iaajah-2368	160	32	the	the	DET
iaajah-2368	160	33	fraud	fraud	NOUN
iaajah-2368	160	34	detection	detection	NOUN
iaajah-2368	160	35	,	,	PUNCT
iaajah-2368	160	36	investigation	investigation	NOUN
iaajah-2368	160	37	and	and	CCONJ
iaajah-2368	160	38	prevention	prevention	NOUN
iaajah-2368	160	39	mechanism	mechanism	NOUN
iaajah-2368	160	40	in	in	ADP
iaajah-2368	160	41	the	the	DET
iaajah-2368	160	42	public	public	ADJ
iaajah-2368	160	43	sector	sector	NOUN
iaajah-2368	160	44	.	.	PUNCT
iaajah-2368	161	1	adeniyi	adeniyi	ADV
iaajah-2368	161	2	(	(	PUNCT
iaajah-2368	161	3	2015	2015	NUM
iaajah-2368	161	4	)	)	PUNCT
iaajah-2368	161	5	examined	examine	VERB
iaajah-2368	161	6	the	the	DET
iaajah-2368	161	7	effect	effect	NOUN
iaajah-2368	161	8	of	of	ADP
iaajah-2368	161	9	forensic	forensic	ADJ
iaajah-2368	161	10	auditing	auditing	NOUN
iaajah-2368	161	11	on	on	ADP
iaajah-2368	161	12	financial	financial	ADJ
iaajah-2368	161	13	fraud	fraud	NOUN
iaajah-2368	161	14	in	in	ADP
iaajah-2368	161	15	nigerian	nigerian	PROPN
iaajah-2368	161	16	(	(	PUNCT
iaajah-2368	161	17	dmbs	dmb	NOUN
iaajah-2368	161	18	)	)	PUNCT
iaajah-2368	161	19	.	.	PUNCT
iaajah-2368	162	1	a	a	DET
iaajah-2368	162	2	cross	cross	ADJ
iaajah-2368	162	3	sectional	sectional	ADJ
iaajah-2368	162	4	survey	survey	NOUN
iaajah-2368	162	5	design	design	NOUN
iaajah-2368	162	6	was	be	AUX
iaajah-2368	162	7	adopted	adopt	VERB
iaajah-2368	162	8	.	.	PUNCT
iaajah-2368	163	1	the	the	DET
iaajah-2368	163	2	population	population	NOUN
iaajah-2368	163	3	of	of	ADP
iaajah-2368	163	4	the	the	DET
iaajah-2368	163	5	study	study	NOUN
iaajah-2368	163	6	comprised	comprise	VERB
iaajah-2368	163	7	the	the	DET
iaajah-2368	163	8	staff	staff	NOUN
iaajah-2368	163	9	of	of	ADP
iaajah-2368	163	10	banks	bank	NOUN
iaajah-2368	163	11	and	and	CCONJ
iaajah-2368	163	12	audit	audit	NOUN
iaajah-2368	163	13	firms	firm	NOUN
iaajah-2368	163	14	in	in	ADP
iaajah-2368	163	15	abeokuta	abeokuta	PROPN
iaajah-2368	163	16	,	,	PUNCT
iaajah-2368	163	17	ogun	ogun	PROPN
iaajah-2368	163	18	state	state	NOUN
iaajah-2368	163	19	.	.	PUNCT
iaajah-2368	164	1	the	the	DET
iaajah-2368	164	2	study	study	NOUN
iaajah-2368	164	3	used	use	VERB
iaajah-2368	164	4	purposive	purposive	NOUN
iaajah-2368	164	5	sampling	sampling	NOUN
iaajah-2368	164	6	technique	technique	NOUN
iaajah-2368	164	7	for	for	ADP
iaajah-2368	164	8	questionnaire	questionnaire	NOUN
iaajah-2368	164	9	administration	administration	NOUN
iaajah-2368	164	10	while	while	SCONJ
iaajah-2368	164	11	logistic	logistic	ADJ
iaajah-2368	164	12	regression	regression	NOUN
iaajah-2368	164	13	analysis	analysis	NOUN
iaajah-2368	164	14	was	be	AUX
iaajah-2368	164	15	used	use	VERB
iaajah-2368	164	16	for	for	ADP
iaajah-2368	164	17	data	datum	NOUN
iaajah-2368	164	18	analysis	analysis	NOUN
iaajah-2368	164	19	.	.	PUNCT
iaajah-2368	165	1	the	the	DET
iaajah-2368	165	2	results	result	NOUN
iaajah-2368	165	3	of	of	ADP
iaajah-2368	165	4	the	the	DET
iaajah-2368	165	5	study	study	NOUN
iaajah-2368	165	6	revealed	reveal	VERB
iaajah-2368	165	7	that	that	SCONJ
iaajah-2368	165	8	forensic	forensic	ADJ
iaajah-2368	165	9	audit	audit	NOUN
iaajah-2368	165	10	has	have	VERB
iaajah-2368	165	11	significant	significant	ADJ
iaajah-2368	165	12	effect	effect	NOUN
iaajah-2368	165	13	on	on	ADP
iaajah-2368	165	14	financial	financial	ADJ
iaajah-2368	165	15	fraud	fraud	NOUN
iaajah-2368	165	16	control	control	NOUN
iaajah-2368	165	17	in	in	ADP
iaajah-2368	165	18	nigerian	nigerian	PROPN
iaajah-2368	165	19	(	(	PUNCT
iaajah-2368	165	20	dmbs	dmb	NOUN
iaajah-2368	165	21	)	)	PUNCT
iaajah-2368	165	22	and	and	CCONJ
iaajah-2368	165	23	that	that	SCONJ
iaajah-2368	165	24	forensic	forensic	ADJ
iaajah-2368	165	25	audit	audit	NOUN
iaajah-2368	165	26	report	report	VERB
iaajah-2368	165	27	significantly	significantly	ADV
iaajah-2368	165	28	igwebuike	igwebuike	VERB
iaajah-2368	165	29	:	:	PUNCT
iaajah-2368	165	30	an	an	DET
iaajah-2368	165	31	african	african	ADJ
iaajah-2368	165	32	journal	journal	NOUN
iaajah-2368	165	33	of	of	ADP
iaajah-2368	165	34	arts	art	NOUN
iaajah-2368	165	35	and	and	CCONJ
iaajah-2368	165	36	humanities	humanity	NOUN
iaajah-2368	165	37	vol	vol	NOUN
iaajah-2368	165	38	.	.	PROPN
iaajah-2368	165	39	5	5	NUM
iaajah-2368	165	40	no	no	DET
iaajah-2368	165	41	2	2	NUM
iaajah-2368	165	42	,	,	PUNCT
iaajah-2368	165	43	march	march	PROPN
iaajah-2368	165	44	2019	2019	NUM
iaajah-2368	165	45	.	.	PUNCT
iaajah-2368	166	1	issn	issn	PROPN
iaajah-2368	166	2	:	:	PUNCT
iaajah-2368	166	3	2488	2488	NUM
iaajah-2368	166	4	-	-	PUNCT
iaajah-2368	166	5	9210(online	9210(online	NUM
iaajah-2368	166	6	)	)	PUNCT
iaajah-2368	166	7	2504	2504	NUM
iaajah-2368	166	8	-	-	SYM
iaajah-2368	166	9	9038(print	9038(print	NUM
iaajah-2368	166	10	)	)	PUNCT
iaajah-2368	166	11	72	72	NUM
iaajah-2368	166	12	(	(	PUNCT
iaajah-2368	166	13	a	a	DET
iaajah-2368	166	14	publication	publication	NOUN
iaajah-2368	166	15	of	of	ADP
iaajah-2368	166	16	tansian	tansian	PROPN
iaajah-2368	166	17	university	university	PROPN
iaajah-2368	166	18	,	,	PUNCT
iaajah-2368	166	19	department	department	NOUN
iaajah-2368	166	20	of	of	ADP
iaajah-2368	166	21	philosophy	philosophy	NOUN
iaajah-2368	166	22	and	and	CCONJ
iaajah-2368	166	23	religious	religious	ADJ
iaajah-2368	166	24	studies	study	NOUN
iaajah-2368	166	25	)	)	PUNCT
iaajah-2368	166	26	enhances	enhance	VERB
iaajah-2368	166	27	court	court	NOUN
iaajah-2368	166	28	adjudication	adjudication	NOUN
iaajah-2368	166	29	on	on	ADP
iaajah-2368	166	30	financial	financial	ADJ
iaajah-2368	166	31	fraud	fraud	NOUN
iaajah-2368	166	32	in	in	ADP
iaajah-2368	166	33	nigeria	nigeria	PROPN
iaajah-2368	166	34	.	.	PUNCT
iaajah-2368	167	1	the	the	DET
iaajah-2368	167	2	study	study	NOUN
iaajah-2368	167	3	concluded	conclude	VERB
iaajah-2368	167	4	that	that	SCONJ
iaajah-2368	167	5	the	the	DET
iaajah-2368	167	6	application	application	NOUN
iaajah-2368	167	7	of	of	ADP
iaajah-2368	167	8	forensic	forensic	ADJ
iaajah-2368	167	9	audit	audit	NOUN
iaajah-2368	167	10	to	to	PART
iaajah-2368	167	11	tackle	tackle	VERB
iaajah-2368	167	12	financial	financial	ADJ
iaajah-2368	167	13	fraud	fraud	NOUN
iaajah-2368	167	14	in	in	ADP
iaajah-2368	167	15	nigerian	nigerian	PROPN
iaajah-2368	167	16	(	(	PUNCT
iaajah-2368	167	17	dmbs	dmb	NOUN
iaajah-2368	167	18	)	)	PUNCT
iaajah-2368	167	19	is	be	AUX
iaajah-2368	167	20	still	still	ADV
iaajah-2368	167	21	at	at	ADP
iaajah-2368	167	22	the	the	DET
iaajah-2368	167	23	infant	infant	NOUN
iaajah-2368	167	24	stage	stage	NOUN
iaajah-2368	167	25	.	.	PUNCT
iaajah-2368	168	1	the	the	DET
iaajah-2368	168	2	study	study	NOUN
iaajah-2368	168	3	recommended	recommend	VERB
iaajah-2368	168	4	that	that	SCONJ
iaajah-2368	168	5	organisations	organisation	NOUN
iaajah-2368	168	6	should	should	AUX
iaajah-2368	168	7	have	have	VERB
iaajah-2368	168	8	a	a	DET
iaajah-2368	168	9	strong	strong	ADJ
iaajah-2368	168	10	internal	internal	ADJ
iaajah-2368	168	11	control	control	NOUN
iaajah-2368	168	12	system	system	NOUN
iaajah-2368	168	13	in	in	ADP
iaajah-2368	168	14	place	place	NOUN
iaajah-2368	168	15	to	to	PART
iaajah-2368	168	16	reduce	reduce	VERB
iaajah-2368	168	17	the	the	DET
iaajah-2368	168	18	occurrence	occurrence	NOUN
iaajah-2368	168	19	of	of	ADP
iaajah-2368	168	20	fraud	fraud	NOUN
iaajah-2368	168	21	.	.	PUNCT
iaajah-2368	169	1	onodi	onodi	PROPN
iaajah-2368	169	2	,	,	PUNCT
iaajah-2368	169	3	okafor	okafor	PROPN
iaajah-2368	169	4	and	and	CCONJ
iaajah-2368	169	5	onyali	onyali	ADJ
iaajah-2368	169	6	(	(	PUNCT
iaajah-2368	169	7	2015	2015	NUM
iaajah-2368	169	8	)	)	PUNCT
iaajah-2368	169	9	researched	research	VERB
iaajah-2368	169	10	on	on	ADP
iaajah-2368	169	11	the	the	DET
iaajah-2368	169	12	impact	impact	NOUN
iaajah-2368	169	13	of	of	ADP
iaajah-2368	169	14	forensic	forensic	ADJ
iaajah-2368	169	15	investigative	investigative	ADJ
iaajah-2368	169	16	methods	method	NOUN
iaajah-2368	169	17	on	on	ADP
iaajah-2368	169	18	corporate	corporate	ADJ
iaajah-2368	169	19	fraud	fraud	NOUN
iaajah-2368	169	20	deterrence	deterrence	NOUN
iaajah-2368	169	21	in	in	ADP
iaajah-2368	169	22	banks	bank	NOUN
iaajah-2368	169	23	in	in	ADP
iaajah-2368	169	24	nigeria	nigeria	PROPN
iaajah-2368	169	25	.	.	PUNCT
iaajah-2368	170	1	the	the	DET
iaajah-2368	170	2	study	study	NOUN
iaajah-2368	170	3	adopted	adopt	VERB
iaajah-2368	170	4	a	a	DET
iaajah-2368	170	5	survey	survey	NOUN
iaajah-2368	170	6	research	research	NOUN
iaajah-2368	170	7	design	design	NOUN
iaajah-2368	170	8	and	and	CCONJ
iaajah-2368	170	9	data	datum	NOUN
iaajah-2368	170	10	from	from	ADP
iaajah-2368	170	11	primary	primary	ADJ
iaajah-2368	170	12	source	source	NOUN
iaajah-2368	170	13	were	be	AUX
iaajah-2368	170	14	collected	collect	VERB
iaajah-2368	170	15	through	through	ADP
iaajah-2368	170	16	interviews	interview	NOUN
iaajah-2368	170	17	and	and	CCONJ
iaajah-2368	170	18	administration	administration	NOUN
iaajah-2368	170	19	of	of	ADP
iaajah-2368	170	20	questionnaires	questionnaire	NOUN
iaajah-2368	170	21	,	,	PUNCT
iaajah-2368	170	22	while	while	SCONJ
iaajah-2368	170	23	secondary	secondary	ADJ
iaajah-2368	170	24	source	source	NOUN
iaajah-2368	170	25	consists	consist	VERB
iaajah-2368	170	26	of	of	ADP
iaajah-2368	170	27	reports	report	NOUN
iaajah-2368	170	28	on	on	ADP
iaajah-2368	170	29	fraud	fraud	NOUN
iaajah-2368	170	30	and	and	CCONJ
iaajah-2368	170	31	forgery	forgery	NOUN
iaajah-2368	170	32	in	in	ADP
iaajah-2368	170	33	the	the	DET
iaajah-2368	170	34	banking	banking	NOUN
iaajah-2368	170	35	sector	sector	NOUN
iaajah-2368	170	36	.	.	PUNCT
iaajah-2368	171	1	statistical	statistical	ADJ
iaajah-2368	171	2	tools	tool	NOUN
iaajah-2368	171	3	used	use	VERB
iaajah-2368	171	4	to	to	PART
iaajah-2368	171	5	analyze	analyze	VERB
iaajah-2368	171	6	the	the	DET
iaajah-2368	171	7	data	datum	NOUN
iaajah-2368	171	8	include	include	VERB
iaajah-2368	171	9	percentages	percentage	NOUN
iaajah-2368	171	10	,	,	PUNCT
iaajah-2368	171	11	mean	mean	VERB
iaajah-2368	171	12	score	score	NOUN
iaajah-2368	171	13	,	,	PUNCT
iaajah-2368	171	14	frequency	frequency	NOUN
iaajah-2368	171	15	tables	table	NOUN
iaajah-2368	171	16	,	,	PUNCT
iaajah-2368	171	17	regression	regression	VERB
iaajah-2368	171	18	analysis	analysis	NOUN
iaajah-2368	171	19	and	and	CCONJ
iaajah-2368	171	20	z	z	NOUN
iaajah-2368	171	21	-	-	PUNCT
iaajah-2368	171	22	test	test	NOUN
iaajah-2368	171	23	.	.	PUNCT
iaajah-2368	172	1	the	the	DET
iaajah-2368	172	2	result	result	NOUN
iaajah-2368	172	3	revealed	reveal	VERB
iaajah-2368	172	4	that	that	SCONJ
iaajah-2368	172	5	there	there	PRON
iaajah-2368	172	6	is	be	VERB
iaajah-2368	172	7	a	a	DET
iaajah-2368	172	8	significant	significant	ADJ
iaajah-2368	172	9	relationship	relationship	NOUN
iaajah-2368	172	10	between	between	ADP
iaajah-2368	172	11	the	the	DET
iaajah-2368	172	12	forensic	forensic	ADJ
iaajah-2368	172	13	investigative	investigative	ADJ
iaajah-2368	172	14	methods	method	NOUN
iaajah-2368	172	15	and	and	CCONJ
iaajah-2368	172	16	corporate	corporate	ADJ
iaajah-2368	172	17	fraud	fraud	NOUN
iaajah-2368	172	18	deterrence	deterrence	NOUN
iaajah-2368	172	19	.	.	PUNCT
iaajah-2368	173	1	the	the	DET
iaajah-2368	173	2	findings	finding	NOUN
iaajah-2368	173	3	revealed	reveal	VERB
iaajah-2368	173	4	that	that	SCONJ
iaajah-2368	173	5	expert	expert	NOUN
iaajah-2368	173	6	services	service	NOUN
iaajah-2368	173	7	of	of	ADP
iaajah-2368	173	8	forensic	forensic	ADJ
iaajah-2368	173	9	investigators	investigator	NOUN
iaajah-2368	173	10	are	be	AUX
iaajah-2368	173	11	normally	normally	ADV
iaajah-2368	173	12	required	require	VERB
iaajah-2368	173	13	in	in	ADP
iaajah-2368	173	14	the	the	DET
iaajah-2368	173	15	prosecution	prosecution	NOUN
iaajah-2368	173	16	of	of	ADP
iaajah-2368	173	17	fraud	fraud	NOUN
iaajah-2368	173	18	,	,	PUNCT
iaajah-2368	173	19	but	but	CCONJ
iaajah-2368	173	20	majority	majority	NOUN
iaajah-2368	173	21	of	of	ADP
iaajah-2368	173	22	the	the	DET
iaajah-2368	173	23	audit	audit	NOUN
iaajah-2368	173	24	and	and	CCONJ
iaajah-2368	173	25	accounting	accounting	NOUN
iaajah-2368	173	26	personnel	personnel	NOUN
iaajah-2368	173	27	in	in	ADP
iaajah-2368	173	28	nigeria	nigeria	PROPN
iaajah-2368	173	29	are	be	AUX
iaajah-2368	173	30	suffering	suffer	VERB
iaajah-2368	173	31	from	from	ADP
iaajah-2368	173	32	poor	poor	ADJ
iaajah-2368	173	33	perception	perception	NOUN
iaajah-2368	173	34	and	and	CCONJ
iaajah-2368	173	35	knowledge	knowledge	NOUN
iaajah-2368	173	36	of	of	ADP
iaajah-2368	173	37	forensic	forensic	ADJ
iaajah-2368	173	38	investigative	investigative	ADJ
iaajah-2368	173	39	methods	method	NOUN
iaajah-2368	173	40	.	.	PUNCT
iaajah-2368	174	1	methodology	methodology	NOUN
iaajah-2368	174	2	this	this	DET
iaajah-2368	174	3	study	study	NOUN
iaajah-2368	174	4	adopted	adopt	VERB
iaajah-2368	174	5	survey	survey	NOUN
iaajah-2368	174	6	design	design	NOUN
iaajah-2368	174	7	as	as	ADP
iaajah-2368	174	8	a	a	DET
iaajah-2368	174	9	research	research	NOUN
iaajah-2368	174	10	strategy	strategy	NOUN
iaajah-2368	174	11	.	.	PUNCT
iaajah-2368	175	1	the	the	DET
iaajah-2368	175	2	study	study	NOUN
iaajah-2368	175	3	employed	employ	VERB
iaajah-2368	175	4	the	the	DET
iaajah-2368	175	5	use	use	NOUN
iaajah-2368	175	6	of	of	ADP
iaajah-2368	175	7	primary	primary	ADJ
iaajah-2368	175	8	data	datum	NOUN
iaajah-2368	175	9	in	in	ADP
iaajah-2368	175	10	order	order	NOUN
iaajah-2368	175	11	to	to	PART
iaajah-2368	175	12	achieve	achieve	VERB
iaajah-2368	175	13	the	the	DET
iaajah-2368	175	14	stated	state	VERB
iaajah-2368	175	15	objective	objective	NOUN
iaajah-2368	175	16	of	of	ADP
iaajah-2368	175	17	the	the	DET
iaajah-2368	175	18	study	study	NOUN
iaajah-2368	175	19	.	.	PUNCT
iaajah-2368	176	1	descriptive	descriptive	ADJ
iaajah-2368	176	2	and	and	CCONJ
iaajah-2368	176	3	inferential	inferential	ADJ
iaajah-2368	176	4	statistical	statistical	ADJ
iaajah-2368	176	5	method	method	NOUN
iaajah-2368	176	6	was	be	AUX
iaajah-2368	176	7	adopted	adopt	VERB
iaajah-2368	176	8	in	in	ADP
iaajah-2368	176	9	order	order	NOUN
iaajah-2368	176	10	to	to	PART
iaajah-2368	176	11	provide	provide	VERB
iaajah-2368	176	12	a	a	DET
iaajah-2368	176	13	proficient	proficient	ADJ
iaajah-2368	176	14	appraisal	appraisal	NOUN
iaajah-2368	176	15	of	of	ADP
iaajah-2368	176	16	the	the	DET
iaajah-2368	176	17	effect	effect	NOUN
iaajah-2368	176	18	of	of	ADP
iaajah-2368	176	19	forensic	forensic	ADJ
iaajah-2368	176	20	audit	audit	NOUN
iaajah-2368	176	21	on	on	ADP
iaajah-2368	176	22	fraud	fraud	NOUN
iaajah-2368	176	23	reduction	reduction	NOUN
iaajah-2368	176	24	in	in	ADP
iaajah-2368	176	25	dmbs	dmb	NOUN
iaajah-2368	176	26	.	.	PUNCT
iaajah-2368	177	1	the	the	DET
iaajah-2368	177	2	population	population	NOUN
iaajah-2368	177	3	of	of	ADP
iaajah-2368	177	4	this	this	DET
iaajah-2368	177	5	study	study	NOUN
iaajah-2368	177	6	include	include	VERB
iaajah-2368	177	7	16	16	NUM
iaajah-2368	177	8	dmbs	dmb	NOUN
iaajah-2368	177	9	in	in	ADP
iaajah-2368	177	10	nigeria	nigeria	PROPN
iaajah-2368	177	11	while	while	SCONJ
iaajah-2368	177	12	data	datum	NOUN
iaajah-2368	177	13	were	be	AUX
iaajah-2368	177	14	source	source	NOUN
iaajah-2368	177	15	from	from	ADP
iaajah-2368	177	16	auditors	auditor	NOUN
iaajah-2368	177	17	,	,	PUNCT
iaajah-2368	177	18	operation	operation	NOUN
iaajah-2368	177	19	managers	manager	NOUN
iaajah-2368	177	20	and	and	CCONJ
iaajah-2368	177	21	branch	branch	NOUN
iaajah-2368	177	22	managers	manager	NOUN
iaajah-2368	177	23	.	.	PUNCT
iaajah-2368	178	1	the	the	DET
iaajah-2368	178	2	whole	whole	ADJ
iaajah-2368	178	3	16	16	NUM
iaajah-2368	178	4	dmbs	dmb	NOUN
iaajah-2368	178	5	were	be	AUX
iaajah-2368	178	6	also	also	ADV
iaajah-2368	178	7	selected	select	VERB
iaajah-2368	178	8	as	as	ADP
iaajah-2368	178	9	the	the	DET
iaajah-2368	178	10	sample	sample	NOUN
iaajah-2368	178	11	size	size	NOUN
iaajah-2368	178	12	but	but	CCONJ
iaajah-2368	178	13	with	with	ADP
iaajah-2368	178	14	awka	awka	NOUN
iaajah-2368	178	15	in	in	ADP
iaajah-2368	178	16	anambra	anambra	PROPN
iaajah-2368	178	17	state	state	NOUN
iaajah-2368	178	18	as	as	ADP
iaajah-2368	178	19	the	the	DET
iaajah-2368	178	20	area	area	NOUN
iaajah-2368	178	21	of	of	ADP
iaajah-2368	178	22	study	study	NOUN
iaajah-2368	178	23	.	.	PUNCT
iaajah-2368	179	1	data	datum	NOUN
iaajah-2368	179	2	used	use	VERB
iaajah-2368	179	3	for	for	ADP
iaajah-2368	179	4	this	this	DET
iaajah-2368	179	5	study	study	NOUN
iaajah-2368	179	6	were	be	AUX
iaajah-2368	179	7	obtained	obtain	VERB
iaajah-2368	179	8	using	use	VERB
iaajah-2368	179	9	a	a	DET
iaajah-2368	179	10	well	well	ADV
iaajah-2368	179	11	structured	structure	VERB
iaajah-2368	179	12	questionnaire	questionnaire	NOUN
iaajah-2368	179	13	from	from	ADP
iaajah-2368	179	14	a	a	DET
iaajah-2368	179	15	sample	sample	NOUN
iaajah-2368	179	16	size	size	NOUN
iaajah-2368	179	17	of	of	ADP
iaajah-2368	179	18	48	48	NUM
iaajah-2368	179	19	respondents	respondent	NOUN
iaajah-2368	179	20	selected	select	VERB
iaajah-2368	179	21	from	from	ADP
iaajah-2368	179	22	the	the	DET
iaajah-2368	179	23	16	16	NUM
iaajah-2368	179	24	dmbs	dmb	NOUN
iaajah-2368	179	25	branches	branch	NOUN
iaajah-2368	179	26	in	in	ADP
iaajah-2368	179	27	awka	awka	NOUN
iaajah-2368	179	28	,	,	PUNCT
iaajah-2368	179	29	anambra	anambra	PROPN
iaajah-2368	179	30	state	state	PROPN
iaajah-2368	179	31	nigeria	nigeria	PROPN
iaajah-2368	179	32	.	.	PUNCT
iaajah-2368	180	1	the	the	DET
iaajah-2368	180	2	data	datum	NOUN
iaajah-2368	180	3	was	be	AUX
iaajah-2368	180	4	analyzed	analyze	VERB
iaajah-2368	180	5	using	use	VERB
iaajah-2368	180	6	ordinary	ordinary	ADJ
iaajah-2368	180	7	least	least	ADJ
iaajah-2368	180	8	square	square	ADJ
iaajah-2368	180	9	(	(	PUNCT
iaajah-2368	180	10	ols	ol	NOUN
iaajah-2368	180	11	)	)	PUNCT
iaajah-2368	180	12	regression	regression	NOUN
iaajah-2368	180	13	technique	technique	NOUN
iaajah-2368	180	14	.	.	PUNCT
iaajah-2368	181	1	model	model	NOUN
iaajah-2368	181	2	specification	specification	NOUN
iaajah-2368	181	3	this	this	DET
iaajah-2368	181	4	study	study	NOUN
iaajah-2368	181	5	examined	examine	VERB
iaajah-2368	181	6	forensic	forensic	ADJ
iaajah-2368	181	7	audit	audit	NOUN
iaajah-2368	181	8	(	(	PUNCT
iaajah-2368	181	9	fa	fa	NOUN
iaajah-2368	181	10	)	)	PUNCT
iaajah-2368	181	11	as	as	ADP
iaajah-2368	181	12	a	a	DET
iaajah-2368	181	13	function	function	NOUN
iaajah-2368	181	14	of	of	ADP
iaajah-2368	181	15	fraud	fraud	NOUN
iaajah-2368	181	16	cases	case	NOUN
iaajah-2368	181	17	reduction	reduction	NOUN
iaajah-2368	181	18	(	(	PUNCT
iaajah-2368	181	19	fcr	fcr	PROPN
iaajah-2368	181	20	)	)	PUNCT
iaajah-2368	181	21	which	which	PRON
iaajah-2368	181	22	is	be	AUX
iaajah-2368	181	23	proxied	proxie	VERB
iaajah-2368	181	24	by	by	ADP
iaajah-2368	181	25	internal	internal	ADJ
iaajah-2368	181	26	control	control	NOUN
iaajah-2368	181	27	system	system	NOUN
iaajah-2368	181	28	(	(	PUNCT
iaajah-2368	181	29	ics	ics	NOUN
iaajah-2368	181	30	)	)	PUNCT
iaajah-2368	181	31	,	,	PUNCT
iaajah-2368	181	32	cash	cash	NOUN
iaajah-2368	181	33	management	management	NOUN
iaajah-2368	181	34	system	system	NOUN
iaajah-2368	181	35	(	(	PUNCT
iaajah-2368	181	36	cms	cms	NOUN
iaajah-2368	181	37	)	)	PUNCT
iaajah-2368	181	38	and	and	CCONJ
iaajah-2368	181	39	loan	loan	NOUN
iaajah-2368	181	40	processing	processing	NOUN
iaajah-2368	181	41	and	and	CCONJ
iaajah-2368	181	42	repayment	repayment	NOUN
iaajah-2368	181	43	system	system	NOUN
iaajah-2368	181	44	(	(	PUNCT
iaajah-2368	181	45	lprs	lprs	NOUN
iaajah-2368	181	46	)	)	PUNCT
iaajah-2368	181	47	.	.	PUNCT
iaajah-2368	182	1	the	the	DET
iaajah-2368	182	2	function	function	NOUN
iaajah-2368	182	3	is	be	AUX
iaajah-2368	182	4	represented	represent	VERB
iaajah-2368	182	5	as	as	SCONJ
iaajah-2368	182	6	follows	follow	VERB
iaajah-2368	182	7	.	.	PUNCT
iaajah-2368	183	1	fa	fa	X
iaajah-2368	184	1	=	=	SYM
iaajah-2368	184	2	ƒ(ics	ƒ(ics	PROPN
iaajah-2368	184	3	,	,	PUNCT
iaajah-2368	184	4	cms	cms	NOUN
iaajah-2368	184	5	,	,	PUNCT
iaajah-2368	184	6	lprs	lprs	NOUN
iaajah-2368	184	7	)	)	PUNCT
iaajah-2368	184	8	the	the	DET
iaajah-2368	184	9	model	model	NOUN
iaajah-2368	184	10	is	be	AUX
iaajah-2368	184	11	thus	thus	ADV
iaajah-2368	184	12	specified	specify	VERB
iaajah-2368	184	13	as	as	ADP
iaajah-2368	184	14	:	:	PUNCT
iaajah-2368	184	15	fa	fa	PROPN
iaajah-2368	184	16	=	=	SYM
iaajah-2368	184	17	β0	β0	PROPN
iaajah-2368	185	1	+	+	CCONJ
iaajah-2368	185	2	β1ics	β1ics	PUNCT
iaajah-2368	186	1	+	+	PUNCT
iaajah-2368	186	2	β2cms	β2cms	PUNCT
iaajah-2368	187	1	+	+	NUM
iaajah-2368	187	2	β3lprs	β3lprs	NOUN
iaajah-2368	187	3	+	+	NOUN
iaajah-2368	187	4	µt	µt	INTJ
iaajah-2368	187	5	where	where	SCONJ
iaajah-2368	187	6	:	:	PUNCT
iaajah-2368	187	7	fa	fa	NOUN
iaajah-2368	187	8	=	=	VERB
iaajah-2368	187	9	forensic	forensic	ADJ
iaajah-2368	187	10	audit	audit	NOUN
iaajah-2368	187	11	igwebuike	igwebuike	NOUN
iaajah-2368	187	12	:	:	PUNCT
iaajah-2368	187	13	an	an	DET
iaajah-2368	187	14	african	african	ADJ
iaajah-2368	187	15	journal	journal	NOUN
iaajah-2368	187	16	of	of	ADP
iaajah-2368	187	17	arts	art	NOUN
iaajah-2368	187	18	and	and	CCONJ
iaajah-2368	187	19	humanities	humanity	NOUN
iaajah-2368	187	20	vol	vol	NOUN
iaajah-2368	187	21	.	.	PROPN
iaajah-2368	187	22	5	5	NUM
iaajah-2368	187	23	no	no	DET
iaajah-2368	187	24	2	2	NUM
iaajah-2368	187	25	,	,	PUNCT
iaajah-2368	187	26	march	march	PROPN
iaajah-2368	187	27	2019	2019	NUM
iaajah-2368	187	28	.	.	PUNCT
iaajah-2368	188	1	issn	issn	PROPN
iaajah-2368	188	2	:	:	PUNCT
iaajah-2368	188	3	2488	2488	NUM
iaajah-2368	188	4	-	-	PUNCT
iaajah-2368	188	5	9210(online	9210(online	NUM
iaajah-2368	188	6	)	)	PUNCT
iaajah-2368	188	7	2504	2504	NUM
iaajah-2368	188	8	-	-	SYM
iaajah-2368	188	9	9038(print	9038(print	NUM
iaajah-2368	188	10	)	)	PUNCT
iaajah-2368	188	11	73	73	NUM
iaajah-2368	188	12	(	(	PUNCT
iaajah-2368	188	13	a	a	DET
iaajah-2368	188	14	publication	publication	NOUN
iaajah-2368	188	15	of	of	ADP
iaajah-2368	188	16	tansian	tansian	PROPN
iaajah-2368	188	17	university	university	PROPN
iaajah-2368	188	18	,	,	PUNCT
iaajah-2368	188	19	department	department	NOUN
iaajah-2368	188	20	of	of	ADP
iaajah-2368	188	21	philosophy	philosophy	NOUN
iaajah-2368	188	22	and	and	CCONJ
iaajah-2368	188	23	religious	religious	ADJ
iaajah-2368	188	24	studies	study	NOUN
iaajah-2368	188	25	)	)	PUNCT
iaajah-2368	188	26	ics	ics	NOUN
iaajah-2368	188	27	=	=	SYM
iaajah-2368	188	28	internal	internal	ADJ
iaajah-2368	188	29	control	control	NOUN
iaajah-2368	188	30	system	system	NOUN
iaajah-2368	188	31	cms	cms	NOUN
iaajah-2368	188	32	=	=	PUNCT
iaajah-2368	188	33	cash	cash	NOUN
iaajah-2368	188	34	management	management	NOUN
iaajah-2368	188	35	system	system	NOUN
iaajah-2368	188	36	lprs	lprs	NOUN
iaajah-2368	188	37	=	=	SYM
iaajah-2368	188	38	loan	loan	NOUN
iaajah-2368	188	39	processing	processing	NOUN
iaajah-2368	188	40	and	and	CCONJ
iaajah-2368	188	41	repayment	repayment	NOUN
iaajah-2368	188	42	system	system	NOUN
iaajah-2368	188	43	µt	µt	X
iaajah-2368	188	44	=	=	NOUN
iaajah-2368	188	45	error	error	NOUN
iaajah-2368	188	46	term	term	NOUN
iaajah-2368	188	47	.	.	PUNCT
iaajah-2368	189	1	β0,	β0,	NOUN
iaajah-2368	189	2	…	…	SYM
iaajah-2368	189	3	β2	β2	NOUN
iaajah-2368	189	4	=	=	NOUN
iaajah-2368	189	5	regression	regression	NOUN
iaajah-2368	189	6	coefficients	coefficient	NOUN
iaajah-2368	189	7	of	of	ADP
iaajah-2368	189	8	the	the	DET
iaajah-2368	189	9	model	model	NOUN
iaajah-2368	189	10	.	.	PUNCT
iaajah-2368	190	1	a	a	DET
iaajah-2368	190	2	priori	priori	ADJ
iaajah-2368	190	3	expectation	expectation	NOUN
iaajah-2368	190	4	:	:	PUNCT
iaajah-2368	190	5	β1	β1	NOUN
iaajah-2368	190	6	>	>	X
iaajah-2368	190	7	0	0	PUNCT
iaajah-2368	191	1	and	and	CCONJ
iaajah-2368	191	2	β2	β2	VERB
iaajah-2368	191	3	>	>	X
iaajah-2368	191	4	0	0	NUM
iaajah-2368	191	5	presentation	presentation	NOUN
iaajah-2368	191	6	and	and	CCONJ
iaajah-2368	191	7	interpretation	interpretation	NOUN
iaajah-2368	191	8	of	of	ADP
iaajah-2368	191	9	results	result	NOUN
iaajah-2368	191	10	model	model	NOUN
iaajah-2368	191	11	summary	summary	NOUN
iaajah-2368	191	12	model	model	NOUN
iaajah-2368	191	13	r	r	PROPN
iaajah-2368	191	14	r	r	NOUN
iaajah-2368	191	15	square	square	ADJ
iaajah-2368	191	16	adjusted	adjust	VERB
iaajah-2368	191	17	r	r	NOUN
iaajah-2368	191	18	square	square	ADJ
iaajah-2368	191	19	std	std	NOUN
iaajah-2368	191	20	.	.	PUNCT
iaajah-2368	192	1	error	error	NOUN
iaajah-2368	192	2	of	of	ADP
iaajah-2368	192	3	the	the	DET
iaajah-2368	192	4	estimate	estimate	NOUN
iaajah-2368	192	5	change	change	NOUN
iaajah-2368	192	6	statistics	statistic	NOUN
iaajah-2368	192	7	r	r	NOUN
iaajah-2368	192	8	square	square	ADJ
iaajah-2368	192	9	change	change	NOUN
iaajah-2368	192	10	f	f	PROPN
iaajah-2368	192	11	change	change	NOUN
iaajah-2368	192	12	df1	df1	PROPN
iaajah-2368	192	13	df2	df2	PROPN
iaajah-2368	192	14	sig	sig	PROPN
iaajah-2368	192	15	.	.	PUNCT
iaajah-2368	193	1	f	f	PROPN
iaajah-2368	193	2	change	change	VERB
iaajah-2368	193	3	1	1	NUM
iaajah-2368	193	4	.951a	.951a	PROPN
iaajah-2368	193	5	.904	.904	NUM
iaajah-2368	193	6	.902	.902	NUM
iaajah-2368	193	7	.31391	.31391	PROPN
iaajah-2368	193	8	.904	.904	NUM
iaajah-2368	193	9	440.434	440.434	NUM
iaajah-2368	193	10	3	3	NUM
iaajah-2368	193	11	140	140	NUM
iaajah-2368	193	12	.000	.000	NUM
iaajah-2368	193	13	a.	a.	NOUN
iaajah-2368	193	14	predictors	predictor	NOUN
iaajah-2368	193	15	:	:	PUNCT
iaajah-2368	193	16	(	(	PUNCT
iaajah-2368	193	17	constant	constant	ADJ
iaajah-2368	193	18	)	)	PUNCT
iaajah-2368	193	19	,	,	PUNCT
iaajah-2368	193	20	lprs	lprs	NOUN
iaajah-2368	193	21	,	,	PUNCT
iaajah-2368	193	22	cms	cms	PROPN
iaajah-2368	193	23	,	,	PUNCT
iaajah-2368	193	24	ics	ics	PROPN
iaajah-2368	193	25	anovab	anovab	PROPN
iaajah-2368	193	26	model	model	NOUN
iaajah-2368	193	27	sum	sum	NOUN
iaajah-2368	193	28	of	of	ADP
iaajah-2368	193	29	squares	square	NOUN
iaajah-2368	193	30	df	df	PROPN
iaajah-2368	193	31	mean	mean	PROPN
iaajah-2368	193	32	square	square	PROPN
iaajah-2368	193	33	f	f	PROPN
iaajah-2368	193	34	sig	sig	PROPN
iaajah-2368	193	35	.	.	PROPN
iaajah-2368	193	36	1	1	NUM
iaajah-2368	193	37	regressio	regressio	NOUN
iaajah-2368	193	38	n	n	PROPN
iaajah-2368	193	39	130.198	130.198	NUM
iaajah-2368	193	40	3	3	NUM
iaajah-2368	193	41	43.399	43.399	NUM
iaajah-2368	193	42	440.434	440.434	NUM
iaajah-2368	193	43	.000a	.000a	PRON
iaajah-2368	193	44	residual	residual	ADJ
iaajah-2368	193	45	13.795	13.795	NUM
iaajah-2368	193	46	140	140	NUM
iaajah-2368	193	47	.099	.099	NUM
iaajah-2368	193	48	total	total	ADJ
iaajah-2368	193	49	143.993	143.993	NUM
iaajah-2368	193	50	143	143	NUM
iaajah-2368	193	51	a.	a.	NOUN
iaajah-2368	193	52	predictors	predictor	NOUN
iaajah-2368	193	53	:	:	PUNCT
iaajah-2368	193	54	(	(	PUNCT
iaajah-2368	193	55	constant	constant	ADJ
iaajah-2368	193	56	)	)	PUNCT
iaajah-2368	193	57	,	,	PUNCT
iaajah-2368	193	58	lprs	lprs	NOUN
iaajah-2368	193	59	,	,	PUNCT
iaajah-2368	193	60	cms	cms	PROPN
iaajah-2368	193	61	,	,	PUNCT
iaajah-2368	193	62	ics	ics	PROPN
iaajah-2368	193	63	b.	b.	PROPN
iaajah-2368	193	64	dependent	dependent	ADJ
iaajah-2368	193	65	variable	variable	NOUN
iaajah-2368	193	66	:	:	PUNCT
iaajah-2368	193	67	fa	fa	PROPN
iaajah-2368	193	68	igwebuike	igwebuike	PROPN
iaajah-2368	193	69	:	:	PUNCT
iaajah-2368	193	70	an	an	DET
iaajah-2368	193	71	african	african	ADJ
iaajah-2368	193	72	journal	journal	NOUN
iaajah-2368	193	73	of	of	ADP
iaajah-2368	193	74	arts	art	NOUN
iaajah-2368	193	75	and	and	CCONJ
iaajah-2368	193	76	humanities	humanity	NOUN
iaajah-2368	193	77	vol	vol	NOUN
iaajah-2368	193	78	.	.	PROPN
iaajah-2368	193	79	5	5	NUM
iaajah-2368	193	80	no	no	DET
iaajah-2368	193	81	2	2	NUM
iaajah-2368	193	82	,	,	PUNCT
iaajah-2368	193	83	march	march	PROPN
iaajah-2368	193	84	2019	2019	NUM
iaajah-2368	193	85	.	.	PUNCT
iaajah-2368	194	1	issn	issn	PROPN
iaajah-2368	194	2	:	:	PUNCT
iaajah-2368	194	3	2488	2488	NUM
iaajah-2368	194	4	-	-	PUNCT
iaajah-2368	194	5	9210(online	9210(online	NUM
iaajah-2368	194	6	)	)	PUNCT
iaajah-2368	194	7	2504	2504	NUM
iaajah-2368	194	8	-	-	SYM
iaajah-2368	194	9	9038(print	9038(print	NUM
iaajah-2368	194	10	)	)	PUNCT
iaajah-2368	194	11	74	74	NUM
iaajah-2368	194	12	(	(	PUNCT
iaajah-2368	194	13	a	a	DET
iaajah-2368	194	14	publication	publication	NOUN
iaajah-2368	194	15	of	of	ADP
iaajah-2368	194	16	tansian	tansian	PROPN
iaajah-2368	194	17	university	university	PROPN
iaajah-2368	194	18	,	,	PUNCT
iaajah-2368	194	19	department	department	NOUN
iaajah-2368	194	20	of	of	ADP
iaajah-2368	194	21	philosophy	philosophy	NOUN
iaajah-2368	194	22	and	and	CCONJ
iaajah-2368	194	23	religious	religious	ADJ
iaajah-2368	194	24	studies	study	NOUN
iaajah-2368	194	25	)	)	PUNCT
iaajah-2368	194	26	coefficientsa	coefficientsa	NOUN
iaajah-2368	194	27	model	model	VERB
iaajah-2368	194	28	unstandardized	unstandardized	ADJ
iaajah-2368	194	29	coefficients	coefficient	NOUN
iaajah-2368	194	30	standardized	standardize	VERB
iaajah-2368	194	31	coefficients	coefficient	NOUN
iaajah-2368	194	32	t	t	PROPN
iaajah-2368	194	33	sig	sig	NOUN
iaajah-2368	194	34	.	.	PUNCT
iaajah-2368	195	1	95.0	95.0	NUM
iaajah-2368	195	2	%	%	NOUN
iaajah-2368	195	3	confidence	confidence	NOUN
iaajah-2368	195	4	interval	interval	NOUN
iaajah-2368	195	5	for	for	ADP
iaajah-2368	195	6	b	b	PROPN
iaajah-2368	195	7	b	b	PROPN
iaajah-2368	195	8	std	std	PROPN
iaajah-2368	195	9	.	.	NOUN
iaajah-2368	195	10	error	error	NOUN
iaajah-2368	195	11	beta	beta	NOUN
iaajah-2368	195	12	lower	lower	ADV
iaajah-2368	195	13	bound	bind	VERB
iaajah-2368	195	14	upper	upper	ADJ
iaajah-2368	195	15	bound	bind	VERB
iaajah-2368	195	16	1	1	NUM
iaajah-2368	195	17	(	(	PUNCT
iaajah-2368	195	18	constant	constant	ADJ
iaajah-2368	195	19	)	)	PUNCT
iaajah-2368	195	20	.102	.102	NUM
iaajah-2368	195	21	.049	.049	NUM
iaajah-2368	195	22	2.075	2.075	NUM
iaajah-2368	195	23	.040	.040	NUM
iaajah-2368	195	24	.005	.005	NUM
iaajah-2368	195	25	.198	.198	NUM
iaajah-2368	195	26	ics	ics	PROPN
iaajah-2368	195	27	.548	.548	NUM
iaajah-2368	195	28	.091	.091	NUM
iaajah-2368	195	29	.638	.638	NUM
iaajah-2368	195	30	6.041	6.041	NUM
iaajah-2368	195	31	.000	.000	NUM
iaajah-2368	195	32	.369	.369	NUM
iaajah-2368	195	33	.727	.727	NUM
iaajah-2368	196	1	cms	cms	PROPN
iaajah-2368	196	2	.194	.194	NUM
iaajah-2368	196	3	.071	.071	NUM
iaajah-2368	196	4	.252	.252	NUM
iaajah-2368	196	5	2.720	2.720	NUM
iaajah-2368	196	6	.007	.007	NUM
iaajah-2368	196	7	.053	.053	NUM
iaajah-2368	196	8	.335	.335	NUM
iaajah-2368	196	9	lprs	lprs	PROPN
iaajah-2368	196	10	.053	.053	NUM
iaajah-2368	196	11	.086	.086	NUM
iaajah-2368	196	12	.073	.073	NUM
iaajah-2368	196	13	.611	.611	NUM
iaajah-2368	196	14	.542	.542	NUM
iaajah-2368	197	1	-.118	-.118	NOUN
iaajah-2368	197	2	.224	.224	NUM
iaajah-2368	197	3	a.	a.	NOUN
iaajah-2368	197	4	dependent	dependent	ADJ
iaajah-2368	197	5	variable	variable	NOUN
iaajah-2368	197	6	:	:	PUNCT
iaajah-2368	197	7	fa	fa	PROPN
iaajah-2368	197	8	the	the	DET
iaajah-2368	197	9	diagnostic	diagnostic	ADJ
iaajah-2368	197	10	statistics	statistic	NOUN
iaajah-2368	197	11	revealed	reveal	VERB
iaajah-2368	197	12	that	that	SCONJ
iaajah-2368	197	13	the	the	DET
iaajah-2368	197	14	r	r	NOUN
iaajah-2368	197	15	-	-	PUNCT
iaajah-2368	197	16	squared	square	VERB
iaajah-2368	197	17	(	(	PUNCT
iaajah-2368	197	18	r2	r2	NOUN
iaajah-2368	197	19	)	)	PUNCT
iaajah-2368	197	20	value	value	NOUN
iaajah-2368	197	21	is	be	AUX
iaajah-2368	197	22	0.904	0.904	NUM
iaajah-2368	197	23	,	,	PUNCT
iaajah-2368	197	24	and	and	CCONJ
iaajah-2368	197	25	after	after	ADP
iaajah-2368	197	26	adjusting	adjust	VERB
iaajah-2368	197	27	for	for	ADP
iaajah-2368	197	28	degree	degree	NOUN
iaajah-2368	197	29	of	of	ADP
iaajah-2368	197	30	freedom	freedom	NOUN
iaajah-2368	197	31	the	the	DET
iaajah-2368	197	32	adjusted	adjusted	ADJ
iaajah-2368	197	33	r	r	NOUN
iaajah-2368	197	34	-	-	PUNCT
iaajah-2368	197	35	squared	square	VERB
iaajah-2368	197	36	(	(	PUNCT
iaajah-2368	197	37	adjusted	adjusted	ADJ
iaajah-2368	197	38	r2	r2	NOUN
iaajah-2368	197	39	)	)	PUNCT
iaajah-2368	197	40	value	value	NOUN
iaajah-2368	197	41	is	be	AUX
iaajah-2368	197	42	0.902	0.902	NUM
iaajah-2368	197	43	,	,	PUNCT
iaajah-2368	197	44	indicating	indicate	VERB
iaajah-2368	197	45	that	that	SCONJ
iaajah-2368	197	46	the	the	DET
iaajah-2368	197	47	application	application	NOUN
iaajah-2368	197	48	of	of	ADP
iaajah-2368	197	49	forensic	forensic	ADJ
iaajah-2368	197	50	audit	audit	NOUN
iaajah-2368	197	51	could	could	AUX
iaajah-2368	197	52	increase	increase	VERB
iaajah-2368	197	53	the	the	DET
iaajah-2368	197	54	chances	chance	NOUN
iaajah-2368	197	55	of	of	ADP
iaajah-2368	197	56	reducing	reduce	VERB
iaajah-2368	197	57	fraud	fraud	NOUN
iaajah-2368	197	58	cases	case	NOUN
iaajah-2368	197	59	90	90	NUM
iaajah-2368	197	60	%	%	NOUN
iaajah-2368	197	61	.	.	PUNCT
iaajah-2368	198	1	this	this	PRON
iaajah-2368	198	2	justifies	justify	VERB
iaajah-2368	198	3	the	the	DET
iaajah-2368	198	4	fact	fact	NOUN
iaajah-2368	198	5	that	that	SCONJ
iaajah-2368	198	6	the	the	DET
iaajah-2368	198	7	fit	fit	NOUN
iaajah-2368	198	8	of	of	ADP
iaajah-2368	198	9	the	the	DET
iaajah-2368	198	10	data	datum	NOUN
iaajah-2368	198	11	to	to	ADP
iaajah-2368	198	12	the	the	DET
iaajah-2368	198	13	model	model	NOUN
iaajah-2368	198	14	was	be	AUX
iaajah-2368	198	15	good	good	ADJ
iaajah-2368	198	16	.	.	PUNCT
iaajah-2368	199	1	reinforcing	reinforce	VERB
iaajah-2368	199	2	the	the	DET
iaajah-2368	199	3	justification	justification	NOUN
iaajah-2368	199	4	of	of	ADP
iaajah-2368	199	5	the	the	DET
iaajah-2368	199	6	fit	fit	NOUN
iaajah-2368	199	7	of	of	ADP
iaajah-2368	199	8	the	the	DET
iaajah-2368	199	9	model	model	NOUN
iaajah-2368	199	10	to	to	ADP
iaajah-2368	199	11	the	the	DET
iaajah-2368	199	12	data	data	NOUN
iaajah-2368	199	13	is	be	AUX
iaajah-2368	199	14	the	the	DET
iaajah-2368	199	15	f	f	PROPN
iaajah-2368	199	16	-	-	PUNCT
iaajah-2368	199	17	statistics	statistic	NOUN
iaajah-2368	199	18	.	.	PUNCT
iaajah-2368	200	1	the	the	DET
iaajah-2368	200	2	f	f	PROPN
iaajah-2368	200	3	-	-	PUNCT
iaajah-2368	200	4	statistics	statistic	NOUN
iaajah-2368	200	5	being	be	AUX
iaajah-2368	200	6	a	a	DET
iaajah-2368	200	7	test	test	NOUN
iaajah-2368	200	8	of	of	ADP
iaajah-2368	200	9	appropriateness	appropriateness	NOUN
iaajah-2368	200	10	with	with	ADP
iaajah-2368	200	11	a	a	DET
iaajah-2368	200	12	value	value	NOUN
iaajah-2368	200	13	of	of	ADP
iaajah-2368	200	14	440.434	440.434	NUM
iaajah-2368	200	15	and	and	CCONJ
iaajah-2368	200	16	a	a	DET
iaajah-2368	200	17	significance	significance	NOUN
iaajah-2368	200	18	value	value	NOUN
iaajah-2368	200	19	of	of	ADP
iaajah-2368	200	20	0.000	0.000	NUM
iaajah-2368	200	21	means	mean	VERB
iaajah-2368	200	22	that	that	SCONJ
iaajah-2368	200	23	the	the	DET
iaajah-2368	200	24	model	model	NOUN
iaajah-2368	200	25	is	be	AUX
iaajah-2368	200	26	found	find	VERB
iaajah-2368	200	27	to	to	PART
iaajah-2368	200	28	be	be	AUX
iaajah-2368	200	29	significant	significant	ADJ
iaajah-2368	200	30	and	and	CCONJ
iaajah-2368	200	31	that	that	SCONJ
iaajah-2368	200	32	a	a	DET
iaajah-2368	200	33	significant	significant	ADJ
iaajah-2368	200	34	linear	linear	ADJ
iaajah-2368	200	35	relationship	relationship	NOUN
iaajah-2368	200	36	exists	exist	VERB
iaajah-2368	200	37	between	between	ADP
iaajah-2368	200	38	forensic	forensic	ADJ
iaajah-2368	200	39	audit	audit	NOUN
iaajah-2368	200	40	and	and	CCONJ
iaajah-2368	200	41	fraud	fraud	NOUN
iaajah-2368	200	42	cases	case	NOUN
iaajah-2368	200	43	reduction	reduction	NOUN
iaajah-2368	200	44	,	,	PUNCT
iaajah-2368	200	45	consequently	consequently	ADV
iaajah-2368	200	46	forensic	forensic	ADJ
iaajah-2368	200	47	audit	audit	NOUN
iaajah-2368	200	48	can	can	AUX
iaajah-2368	200	49	be	be	AUX
iaajah-2368	200	50	used	use	VERB
iaajah-2368	200	51	as	as	ADP
iaajah-2368	200	52	a	a	DET
iaajah-2368	200	53	measure	measure	NOUN
iaajah-2368	200	54	for	for	ADP
iaajah-2368	200	55	reducing	reduce	VERB
iaajah-2368	200	56	fraud	fraud	NOUN
iaajah-2368	200	57	cases	case	NOUN
iaajah-2368	200	58	in	in	ADP
iaajah-2368	200	59	dmbs	dmb	NOUN
iaajah-2368	200	60	.	.	PUNCT
iaajah-2368	201	1	from	from	ADP
iaajah-2368	201	2	the	the	DET
iaajah-2368	201	3	analysis	analysis	NOUN
iaajah-2368	201	4	also	also	ADV
iaajah-2368	201	5	,	,	PUNCT
iaajah-2368	201	6	the	the	DET
iaajah-2368	201	7	application	application	NOUN
iaajah-2368	201	8	of	of	ADP
iaajah-2368	201	9	forensic	forensic	ADJ
iaajah-2368	201	10	audit	audit	NOUN
iaajah-2368	201	11	would	would	AUX
iaajah-2368	201	12	result	result	VERB
iaajah-2368	201	13	in	in	ADP
iaajah-2368	201	14	a	a	DET
iaajah-2368	201	15	0.548	0.548	NUM
iaajah-2368	201	16	,	,	PUNCT
iaajah-2368	201	17	0.194	0.194	NUM
iaajah-2368	201	18	and	and	CCONJ
iaajah-2368	201	19	0.053	0.053	NUM
iaajah-2368	201	20	unit	unit	NOUN
iaajah-2368	201	21	increase	increase	NOUN
iaajah-2368	201	22	in	in	ADP
iaajah-2368	201	23	the	the	DET
iaajah-2368	201	24	checkmating	checkmating	NOUN
iaajah-2368	201	25	of	of	ADP
iaajah-2368	201	26	internal	internal	ADJ
iaajah-2368	201	27	control	control	NOUN
iaajah-2368	201	28	system	system	NOUN
iaajah-2368	201	29	,	,	PUNCT
iaajah-2368	201	30	cash	cash	NOUN
iaajah-2368	201	31	management	management	NOUN
iaajah-2368	201	32	system	system	NOUN
iaajah-2368	201	33	and	and	CCONJ
iaajah-2368	201	34	loan	loan	NOUN
iaajah-2368	201	35	processing	processing	NOUN
iaajah-2368	201	36	and	and	CCONJ
iaajah-2368	201	37	repayment	repayment	NOUN
iaajah-2368	201	38	system	system	NOUN
iaajah-2368	201	39	respectively	respectively	ADV
iaajah-2368	201	40	of	of	ADP
iaajah-2368	201	41	dmbs	dmb	NOUN
iaajah-2368	201	42	.	.	PUNCT
iaajah-2368	202	1	with	with	ADP
iaajah-2368	202	2	t	t	PROPN
iaajah-2368	202	3	-	-	PUNCT
iaajah-2368	202	4	statistics	statistic	NOUN
iaajah-2368	202	5	of	of	ADP
iaajah-2368	202	6	6.041	6.041	NUM
iaajah-2368	202	7	and	and	CCONJ
iaajah-2368	202	8	2.720	2.720	NUM
iaajah-2368	202	9	and	and	CCONJ
iaajah-2368	202	10	0.611	0.611	NUM
iaajah-2368	202	11	for	for	ADP
iaajah-2368	202	12	internal	internal	ADJ
iaajah-2368	202	13	control	control	NOUN
iaajah-2368	202	14	system	system	NOUN
iaajah-2368	202	15	,	,	PUNCT
iaajah-2368	202	16	cash	cash	NOUN
iaajah-2368	202	17	management	management	NOUN
iaajah-2368	202	18	system	system	NOUN
iaajah-2368	202	19	and	and	CCONJ
iaajah-2368	202	20	loan	loan	NOUN
iaajah-2368	202	21	processing	processing	NOUN
iaajah-2368	202	22	and	and	CCONJ
iaajah-2368	202	23	repayment	repayment	NOUN
iaajah-2368	202	24	system	system	NOUN
iaajah-2368	202	25	respectively	respectively	ADV
iaajah-2368	202	26	and	and	CCONJ
iaajah-2368	202	27	their	their	PRON
iaajah-2368	202	28	respective	respective	ADJ
iaajah-2368	202	29	significance	significance	NOUN
iaajah-2368	202	30	values	value	NOUN
iaajah-2368	202	31	of	of	ADP
iaajah-2368	202	32	0.000	0.000	NUM
iaajah-2368	202	33	,	,	PUNCT
iaajah-2368	202	34	0.007	0.007	NUM
iaajah-2368	202	35	and	and	CCONJ
iaajah-2368	202	36	0.542	0.542	NUM
iaajah-2368	202	37	.	.	PUNCT
iaajah-2368	203	1	since	since	SCONJ
iaajah-2368	203	2	the	the	DET
iaajah-2368	203	3	p	p	PROPN
iaajah-2368	203	4	value	value	NOUN
iaajah-2368	203	5	<	<	X
iaajah-2368	203	6	0.05	0.05	NUM
iaajah-2368	203	7	except	except	SCONJ
iaajah-2368	203	8	for	for	ADP
iaajah-2368	203	9	hypothesis	hypothesis	NOUN
iaajah-2368	203	10	three	three	NUM
iaajah-2368	203	11	,	,	PUNCT
iaajah-2368	203	12	we	we	PRON
iaajah-2368	203	13	are	be	AUX
iaajah-2368	203	14	inclined	inclined	ADJ
iaajah-2368	203	15	to	to	PART
iaajah-2368	203	16	reject	reject	VERB
iaajah-2368	203	17	the	the	DET
iaajah-2368	203	18	null	null	ADJ
iaajah-2368	203	19	hypothesis	hypothesis	NOUN
iaajah-2368	203	20	of	of	ADP
iaajah-2368	203	21	hypothesis	hypothesis	NOUN
iaajah-2368	203	22	one	one	NUM
iaajah-2368	203	23	and	and	CCONJ
iaajah-2368	203	24	two	two	NUM
iaajah-2368	203	25	and	and	CCONJ
iaajah-2368	203	26	accept	accept	VERB
iaajah-2368	203	27	it	it	PRON
iaajah-2368	203	28	for	for	ADP
iaajah-2368	203	29	hypothesis	hypothesis	NOUN
iaajah-2368	203	30	three	three	NUM
iaajah-2368	203	31	which	which	PRON
iaajah-2368	203	32	say	say	VERB
iaajah-2368	203	33	that	that	SCONJ
iaajah-2368	203	34	forensic	forensic	ADJ
iaajah-2368	203	35	auditing	auditing	NOUN
iaajah-2368	203	36	service	service	NOUN
iaajah-2368	203	37	does	do	AUX
iaajah-2368	203	38	not	not	PART
iaajah-2368	203	39	affect	affect	VERB
iaajah-2368	203	40	the	the	DET
iaajah-2368	203	41	internal	internal	ADJ
iaajah-2368	203	42	control	control	PROPN
iaajah-2368	203	43	igwebuike	igwebuike	PROPN
iaajah-2368	203	44	:	:	PUNCT
iaajah-2368	203	45	an	an	DET
iaajah-2368	203	46	african	african	ADJ
iaajah-2368	203	47	journal	journal	NOUN
iaajah-2368	203	48	of	of	ADP
iaajah-2368	203	49	arts	art	NOUN
iaajah-2368	203	50	and	and	CCONJ
iaajah-2368	203	51	humanities	humanity	NOUN
iaajah-2368	203	52	vol	vol	NOUN
iaajah-2368	203	53	.	.	PROPN
iaajah-2368	204	1	5	5	NUM
iaajah-2368	204	2	no	no	DET
iaajah-2368	204	3	2	2	NUM
iaajah-2368	204	4	,	,	PUNCT
iaajah-2368	204	5	march	march	PROPN
iaajah-2368	204	6	2019	2019	NUM
iaajah-2368	204	7	.	.	PUNCT
iaajah-2368	205	1	issn	issn	PROPN
iaajah-2368	205	2	:	:	PUNCT
iaajah-2368	205	3	2488	2488	NUM
iaajah-2368	205	4	-	-	PUNCT
iaajah-2368	205	5	9210(online	9210(online	NUM
iaajah-2368	205	6	)	)	PUNCT
iaajah-2368	205	7	2504	2504	NUM
iaajah-2368	205	8	-	-	SYM
iaajah-2368	205	9	9038(print	9038(print	NUM
iaajah-2368	205	10	)	)	PUNCT
iaajah-2368	205	11	75	75	NUM
iaajah-2368	205	12	(	(	PUNCT
iaajah-2368	205	13	a	a	DET
iaajah-2368	205	14	publication	publication	NOUN
iaajah-2368	205	15	of	of	ADP
iaajah-2368	205	16	tansian	tansian	PROPN
iaajah-2368	205	17	university	university	PROPN
iaajah-2368	205	18	,	,	PUNCT
iaajah-2368	205	19	department	department	NOUN
iaajah-2368	205	20	of	of	ADP
iaajah-2368	205	21	philosophy	philosophy	NOUN
iaajah-2368	205	22	and	and	CCONJ
iaajah-2368	205	23	religious	religious	ADJ
iaajah-2368	205	24	studies	study	NOUN
iaajah-2368	205	25	)	)	PUNCT
iaajah-2368	205	26	system	system	NOUN
iaajah-2368	205	27	of	of	ADP
iaajah-2368	205	28	the	the	DET
iaajah-2368	205	29	dmbs	dmb	NOUN
iaajah-2368	205	30	in	in	ADP
iaajah-2368	205	31	nigeria	nigeria	PROPN
iaajah-2368	205	32	,	,	PUNCT
iaajah-2368	205	33	forensic	forensic	ADJ
iaajah-2368	205	34	auditing	auditing	NOUN
iaajah-2368	205	35	service	service	NOUN
iaajah-2368	205	36	does	do	AUX
iaajah-2368	205	37	not	not	PART
iaajah-2368	205	38	affect	affect	VERB
iaajah-2368	205	39	the	the	DET
iaajah-2368	205	40	cash	cash	NOUN
iaajah-2368	205	41	management	management	NOUN
iaajah-2368	205	42	system	system	NOUN
iaajah-2368	205	43	of	of	ADP
iaajah-2368	205	44	the	the	DET
iaajah-2368	205	45	dmbs	dmb	NOUN
iaajah-2368	205	46	in	in	ADP
iaajah-2368	205	47	nigeria	nigeria	PROPN
iaajah-2368	205	48	and	and	CCONJ
iaajah-2368	205	49	that	that	SCONJ
iaajah-2368	205	50	forensic	forensic	ADJ
iaajah-2368	205	51	auditing	auditing	NOUN
iaajah-2368	205	52	service	service	NOUN
iaajah-2368	205	53	does	do	AUX
iaajah-2368	205	54	not	not	PART
iaajah-2368	205	55	affect	affect	VERB
iaajah-2368	205	56	the	the	DET
iaajah-2368	205	57	loan	loan	NOUN
iaajah-2368	205	58	processing	processing	NOUN
iaajah-2368	205	59	and	and	CCONJ
iaajah-2368	205	60	repayment	repayment	NOUN
iaajah-2368	205	61	system	system	NOUN
iaajah-2368	205	62	of	of	ADP
iaajah-2368	205	63	the	the	DET
iaajah-2368	205	64	dmbs	dmb	NOUN
iaajah-2368	205	65	in	in	ADP
iaajah-2368	205	66	nigeria	nigeria	PROPN
iaajah-2368	205	67	.	.	PUNCT
iaajah-2368	206	1	summary	summary	NOUN
iaajah-2368	206	2	of	of	ADP
iaajah-2368	206	3	findings	finding	NOUN
iaajah-2368	206	4	,	,	PUNCT
iaajah-2368	206	5	conclusion	conclusion	NOUN
iaajah-2368	206	6	and	and	CCONJ
iaajah-2368	206	7	recommendations	recommendation	NOUN
iaajah-2368	206	8	findings	finding	NOUN
iaajah-2368	206	9	from	from	ADP
iaajah-2368	206	10	the	the	DET
iaajah-2368	206	11	research	research	NOUN
iaajah-2368	206	12	showed	show	VERB
iaajah-2368	206	13	that	that	SCONJ
iaajah-2368	206	14	forensic	forensic	ADJ
iaajah-2368	206	15	auditing	auditing	NOUN
iaajah-2368	206	16	affects	affect	VERB
iaajah-2368	206	17	the	the	DET
iaajah-2368	206	18	internal	internal	ADJ
iaajah-2368	206	19	audit	audit	NOUN
iaajah-2368	206	20	system	system	NOUN
iaajah-2368	206	21	,	,	PUNCT
iaajah-2368	206	22	cash	cash	NOUN
iaajah-2368	206	23	management	management	NOUN
iaajah-2368	206	24	system	system	NOUN
iaajah-2368	206	25	but	but	CCONJ
iaajah-2368	206	26	does	do	AUX
iaajah-2368	206	27	not	not	PART
iaajah-2368	206	28	affect	affect	VERB
iaajah-2368	206	29	the	the	DET
iaajah-2368	206	30	loan	loan	NOUN
iaajah-2368	206	31	processing	processing	NOUN
iaajah-2368	206	32	and	and	CCONJ
iaajah-2368	206	33	repayment	repayment	NOUN
iaajah-2368	206	34	system	system	NOUN
iaajah-2368	206	35	of	of	ADP
iaajah-2368	206	36	dmbs	dmb	NOUN
iaajah-2368	206	37	in	in	ADP
iaajah-2368	206	38	nigeria	nigeria	PROPN
iaajah-2368	206	39	.	.	PUNCT
iaajah-2368	207	1	the	the	DET
iaajah-2368	207	2	findings	finding	NOUN
iaajah-2368	207	3	thus	thus	ADV
iaajah-2368	207	4	can	can	AUX
iaajah-2368	207	5	be	be	AUX
iaajah-2368	207	6	summarised	summarise	VERB
iaajah-2368	207	7	be	be	AUX
iaajah-2368	207	8	saying	say	VERB
iaajah-2368	207	9	that	that	SCONJ
iaajah-2368	207	10	the	the	DET
iaajah-2368	207	11	application	application	NOUN
iaajah-2368	207	12	forensic	forensic	ADJ
iaajah-2368	207	13	auditing	auditing	NOUN
iaajah-2368	207	14	will	will	AUX
iaajah-2368	207	15	significantly	significantly	ADV
iaajah-2368	207	16	reduce	reduce	VERB
iaajah-2368	207	17	the	the	DET
iaajah-2368	207	18	fraud	fraud	NOUN
iaajah-2368	207	19	cases	case	NOUN
iaajah-2368	207	20	in	in	ADP
iaajah-2368	207	21	dmbs	dmb	NOUN
iaajah-2368	207	22	in	in	ADP
iaajah-2368	207	23	nigeria	nigeria	PROPN
iaajah-2368	207	24	.	.	PUNCT
iaajah-2368	208	1	the	the	DET
iaajah-2368	208	2	result	result	NOUN
iaajah-2368	208	3	of	of	ADP
iaajah-2368	208	4	the	the	DET
iaajah-2368	208	5	analysis	analysis	NOUN
iaajah-2368	208	6	of	of	ADP
iaajah-2368	208	7	this	this	DET
iaajah-2368	208	8	study	study	NOUN
iaajah-2368	208	9	is	be	AUX
iaajah-2368	208	10	to	to	ADP
iaajah-2368	208	11	a	a	DET
iaajah-2368	208	12	greater	great	ADJ
iaajah-2368	208	13	extent	extent	NOUN
iaajah-2368	208	14	in	in	ADP
iaajah-2368	208	15	agreement	agreement	NOUN
iaajah-2368	208	16	with	with	ADP
iaajah-2368	208	17	the	the	DET
iaajah-2368	208	18	previous	previous	ADJ
iaajah-2368	208	19	studies	study	NOUN
iaajah-2368	208	20	of	of	ADP
iaajah-2368	208	21	zachariah	zachariah	PROPN
iaajah-2368	208	22	et	et	PROPN
iaajah-2368	208	23	al	al	PROPN
iaajah-2368	208	24	(	(	PUNCT
iaajah-2368	208	25	2014	2014	NUM
iaajah-2368	208	26	)	)	PUNCT
iaajah-2368	208	27	,	,	PUNCT
iaajah-2368	208	28	henry	henry	PROPN
iaajah-2368	208	29	&	&	CCONJ
iaajah-2368	208	30	ganiyu	ganiyu	PROPN
iaajah-2368	208	31	(	(	PUNCT
iaajah-2368	208	32	2017	2017	NUM
iaajah-2368	208	33	)	)	PUNCT
iaajah-2368	208	34	,	,	PUNCT
iaajah-2368	208	35	ehioghiren	ehioghiren	PROPN
iaajah-2368	208	36	&	&	CCONJ
iaajah-2368	208	37	atu	atu	PROPN
iaajah-2368	208	38	(	(	PUNCT
iaajah-2368	208	39	2016	2016	NUM
iaajah-2368	208	40	)	)	PUNCT
iaajah-2368	208	41	,	,	PUNCT
iaajah-2368	208	42	nwosu	nwosu	NOUN
iaajah-2368	208	43	(	(	PUNCT
iaajah-2368	208	44	2015	2015	NUM
iaajah-2368	208	45	)	)	PUNCT
iaajah-2368	208	46	,	,	PUNCT
iaajah-2368	208	47	enofe	enofe	ADP
iaajah-2368	208	48	et	et	PROPN
iaajah-2368	208	49	al	al	PROPN
iaajah-2368	208	50	(	(	PUNCT
iaajah-2368	208	51	2015	2015	NUM
iaajah-2368	208	52	)	)	PUNCT
iaajah-2368	208	53	,	,	PUNCT
iaajah-2368	208	54	ogiriki	ogiriki	PROPN
iaajah-2368	208	55	&	&	CCONJ
iaajah-2368	208	56	appah	appah	PROPN
iaajah-2368	208	57	(	(	PUNCT
iaajah-2368	208	58	2018	2018	NUM
iaajah-2368	208	59	)	)	PUNCT
iaajah-2368	208	60	,	,	PUNCT
iaajah-2368	208	61	adeniyi	adeniyi	ADV
iaajah-2368	208	62	(	(	PUNCT
iaajah-2368	208	63	2015	2015	NUM
iaajah-2368	208	64	)	)	PUNCT
iaajah-2368	208	65	and	and	CCONJ
iaajah-2368	208	66	onodi	onodi	ADJ
iaajah-2368	208	67	,	,	PUNCT
iaajah-2368	208	68	okafor	okafor	PROPN
iaajah-2368	208	69	&	&	CCONJ
iaajah-2368	208	70	onyali	onyali	PROPN
iaajah-2368	208	71	(	(	PUNCT
iaajah-2368	208	72	2015	2015	NUM
iaajah-2368	208	73	)	)	PUNCT
iaajah-2368	208	74	.	.	PUNCT
iaajah-2368	209	1	the	the	DET
iaajah-2368	209	2	study	study	NOUN
iaajah-2368	209	3	thus	thus	ADV
iaajah-2368	209	4	adds	add	VERB
iaajah-2368	209	5	to	to	ADP
iaajah-2368	209	6	these	these	DET
iaajah-2368	209	7	existing	exist	VERB
iaajah-2368	209	8	bodies	body	NOUN
iaajah-2368	209	9	of	of	ADP
iaajah-2368	209	10	knowledge	knowledge	NOUN
iaajah-2368	209	11	on	on	ADP
iaajah-2368	209	12	the	the	DET
iaajah-2368	209	13	effect	effect	NOUN
iaajah-2368	209	14	of	of	ADP
iaajah-2368	209	15	forensic	forensic	ADJ
iaajah-2368	209	16	auditing	auditing	NOUN
iaajah-2368	209	17	and	and	CCONJ
iaajah-2368	209	18	reduction	reduction	NOUN
iaajah-2368	209	19	of	of	ADP
iaajah-2368	209	20	fraud	fraud	NOUN
iaajah-2368	209	21	cases	case	NOUN
iaajah-2368	209	22	in	in	ADP
iaajah-2368	209	23	nigeria	nigeria	PROPN
iaajah-2368	209	24	dmbs	dmb	NOUN
iaajah-2368	209	25	and	and	CCONJ
iaajah-2368	209	26	therefore	therefore	ADV
iaajah-2368	209	27	recommends	recommend	VERB
iaajah-2368	209	28	for	for	ADP
iaajah-2368	209	29	the	the	DET
iaajah-2368	209	30	adoption	adoption	NOUN
iaajah-2368	209	31	of	of	ADP
iaajah-2368	209	32	forensic	forensic	ADJ
iaajah-2368	209	33	auditing	auditing	NOUN
iaajah-2368	209	34	in	in	ADP
iaajah-2368	209	35	addition	addition	NOUN
iaajah-2368	209	36	to	to	ADP
iaajah-2368	209	37	the	the	DET
iaajah-2368	209	38	external	external	ADJ
iaajah-2368	209	39	audit	audit	NOUN
iaajah-2368	209	40	of	of	ADP
iaajah-2368	209	41	dmbs	dmb	NOUN
iaajah-2368	209	42	in	in	ADP
iaajah-2368	209	43	nigeria	nigeria	PROPN
iaajah-2368	209	44	.	.	PUNCT
iaajah-2368	210	1	the	the	DET
iaajah-2368	210	2	study	study	NOUN
iaajah-2368	210	3	however	however	ADV
iaajah-2368	210	4	gives	give	VERB
iaajah-2368	210	5	room	room	NOUN
iaajah-2368	210	6	for	for	ADP
iaajah-2368	210	7	further	further	ADJ
iaajah-2368	210	8	research	research	NOUN
iaajah-2368	210	9	especially	especially	ADV
iaajah-2368	210	10	using	use	VERB
iaajah-2368	210	11	the	the	DET
iaajah-2368	210	12	loan	loan	NOUN
iaajah-2368	210	13	processing	processing	NOUN
iaajah-2368	210	14	and	and	CCONJ
iaajah-2368	210	15	repayment	repayment	NOUN
iaajah-2368	210	16	system	system	NOUN
iaajah-2368	210	17	as	as	ADP
iaajah-2368	210	18	a	a	DET
iaajah-2368	210	19	proxy	proxy	NOUN
iaajah-2368	210	20	for	for	ADP
iaajah-2368	210	21	fraud	fraud	NOUN
iaajah-2368	210	22	cases	case	NOUN
iaajah-2368	210	23	reduction	reduction	NOUN
iaajah-2368	210	24	in	in	ADP
iaajah-2368	210	25	nigeria	nigeria	PROPN
iaajah-2368	210	26	dmbs	dmb	NOUN
iaajah-2368	210	27	since	since	SCONJ
iaajah-2368	210	28	that	that	DET
iaajah-2368	210	29	particular	particular	ADJ
iaajah-2368	210	30	proxy	proxy	NOUN
iaajah-2368	210	31	has	have	AUX
iaajah-2368	210	32	n’t	not	PART
iaajah-2368	210	33	been	be	AUX
iaajah-2368	210	34	used	use	VERB
iaajah-2368	210	35	much	much	ADV
iaajah-2368	210	36	in	in	ADP
iaajah-2368	210	37	previous	previous	ADJ
iaajah-2368	210	38	researches	research	NOUN
iaajah-2368	210	39	.	.	PUNCT
iaajah-2368	211	1	references	reference	NOUN
iaajah-2368	211	2	adeniyi	adeniyi	ADV
iaajah-2368	211	3	,	,	PUNCT
iaajah-2368	211	4	a.a	a.a	PROPN
iaajah-2368	211	5	.	.	PROPN
iaajah-2368	211	6	,	,	PUNCT
iaajah-2368	211	7	(	(	PUNCT
iaajah-2368	211	8	2015	2015	NUM
iaajah-2368	211	9	)	)	PUNCT
iaajah-2368	211	10	.	.	PUNCT
iaajah-2368	212	1	forensic	forensic	ADJ
iaajah-2368	212	2	auditing	auditing	NOUN
iaajah-2368	212	3	and	and	CCONJ
iaajah-2368	212	4	financial	financial	ADJ
iaajah-2368	212	5	fraud	fraud	NOUN
iaajah-2368	212	6	in	in	ADP
iaajah-2368	212	7	nigerian	nigerian	ADJ
iaajah-2368	212	8	deposit	deposit	NOUN
iaajah-2368	212	9	money	money	NOUN
iaajah-2368	212	10	banks	bank	NOUN
iaajah-2368	212	11	(	(	PUNCT
iaajah-2368	212	12	dmbs	dmb	NOUN
iaajah-2368	212	13	)	)	PUNCT
iaajah-2368	212	14	.	.	PUNCT
iaajah-2368	213	1	european	european	PROPN
iaajah-2368	213	2	journal	journal	PROPN
iaajah-2368	213	3	of	of	ADP
iaajah-2368	213	4	accounting	accounting	NOUN
iaajah-2368	213	5	,	,	PUNCT
iaajah-2368	213	6	auditing	auditing	NOUN
iaajah-2368	213	7	and	and	CCONJ
iaajah-2368	213	8	finance	finance	NOUN
iaajah-2368	213	9	research	research	NOUN
iaajah-2368	213	10	,	,	PUNCT
iaajah-2368	213	11	4(8	4(8	NUM
iaajah-2368	213	12	)	)	PUNCT
iaajah-2368	213	13	,	,	PUNCT
iaajah-2368	213	14	6	6	NUM
iaajah-2368	213	15	-	-	SYM
iaajah-2368	213	16	11	11	NUM
iaajah-2368	213	17	.	.	PUNCT
iaajah-2368	214	1	ajie	ajie	PROPN
iaajah-2368	214	2	,	,	PUNCT
iaajah-2368	214	3	h.	h.	PROPN
iaajah-2368	214	4	a.	a.	PROPN
iaajah-2368	214	5	&	&	CCONJ
iaajah-2368	214	6	ezi	ezi	PROPN
iaajah-2368	214	7	,	,	PUNCT
iaajah-2368	214	8	c.t	c.t	PROPN
iaajah-2368	214	9	.	.	PROPN
iaajah-2368	214	10	(	(	PUNCT
iaajah-2368	214	11	2000	2000	NUM
iaajah-2368	214	12	)	)	PUNCT
iaajah-2368	214	13	.	.	PUNCT
iaajah-2368	215	1	financial	financial	ADJ
iaajah-2368	215	2	institutions	institution	NOUN
iaajah-2368	215	3	and	and	CCONJ
iaajah-2368	215	4	markets	market	NOUN
iaajah-2368	215	5	.	.	PUNCT
iaajah-2368	216	1	owerri	owerri	PROPN
iaajah-2368	216	2	,	,	PUNCT
iaajah-2368	216	3	corporate	corporate	ADJ
iaajah-2368	216	4	impression	impression	NOUN
iaajah-2368	216	5	.	.	PUNCT
iaajah-2368	217	1	albretch	albretch	PROPN
iaajah-2368	217	2	,	,	PUNCT
iaajah-2368	217	3	c.	c.	PROPN
iaajah-2368	217	4	,	,	PUNCT
iaajah-2368	217	5	&	&	CCONJ
iaajah-2368	217	6	albretch	albretch	PROPN
iaajah-2368	217	7	,	,	PUNCT
iaajah-2368	217	8	u.	u.	PROPN
iaajah-2368	217	9	(	(	PUNCT
iaajah-2368	217	10	2001	2001	NUM
iaajah-2368	217	11	)	)	PUNCT
iaajah-2368	217	12	.	.	PUNCT
iaajah-2368	218	1	can	can	AUX
iaajah-2368	218	2	auditors	auditor	NOUN
iaajah-2368	218	3	detect	detect	VERB
iaajah-2368	218	4	fraud	fraud	NOUN
iaajah-2368	218	5	?	?	PUNCT
iaajah-2368	219	1	a	a	DET
iaajah-2368	219	2	review	review	NOUN
iaajah-2368	219	3	of	of	ADP
iaajah-2368	219	4	research	research	NOUN
iaajah-2368	219	5	evidence	evidence	NOUN
iaajah-2368	219	6	.	.	PUNCT
iaajah-2368	220	1	journal	journal	NOUN
iaajah-2368	220	2	of	of	ADP
iaajah-2368	220	3	forensic	forensic	ADJ
iaajah-2368	220	4	accounting	accounting	NOUN
iaajah-2368	220	5	11	11	NUM
iaajah-2368	220	6	,	,	PUNCT
iaajah-2368	220	7	1	1	NUM
iaajah-2368	220	8	-	-	SYM
iaajah-2368	220	9	2	2	NUM
iaajah-2368	220	10	apostolou	apostolou	NOUN
iaajah-2368	220	11	,	,	PUNCT
iaajah-2368	220	12	b.	b.	PROPN
iaajah-2368	220	13	,	,	PUNCT
iaajah-2368	220	14	hassell	hassell	PROPN
iaajah-2368	220	15	,	,	PUNCT
iaajah-2368	220	16	j.m	j.m	PROPN
iaajah-2368	220	17	.	.	PROPN
iaajah-2368	220	18	,	,	PUNCT
iaajah-2368	220	19	&	&	CCONJ
iaajah-2368	220	20	s.a	s.a	PROPN
iaajah-2368	220	21	.	.	PROPN
iaajah-2368	220	22	webber	webber	PROPN
iaajah-2368	220	23	(	(	PUNCT
iaajah-2368	220	24	2000	2000	NUM
iaajah-2368	220	25	)	)	PUNCT
iaajah-2368	220	26	.	.	PUNCT
iaajah-2368	221	1	forensic	forensic	ADJ
iaajah-2368	221	2	expert	expert	NOUN
iaajah-2368	221	3	classification	classification	NOUN
iaajah-2368	221	4	of	of	ADP
iaajah-2368	221	5	management	management	NOUN
iaajah-2368	221	6	fraud	fraud	NOUN
iaajah-2368	221	7	risk	risk	NOUN
iaajah-2368	221	8	factors	factor	NOUN
iaajah-2368	221	9	,	,	PUNCT
iaajah-2368	221	10	journal	journal	NOUN
iaajah-2368	221	11	of	of	ADP
iaajah-2368	221	12	forensic	forensic	ADJ
iaajah-2368	221	13	accounting	accounting	NOUN
iaajah-2368	221	14	,	,	PUNCT
iaajah-2368	221	15	i	i	PRON
iaajah-2368	221	16	,	,	PUNCT
iaajah-2368	221	17	181192	181192	NUM
iaajah-2368	221	18	.	.	PUNCT
iaajah-2368	222	1	comer	comer	PROPN
iaajah-2368	222	2	,	,	PUNCT
iaajah-2368	222	3	m.t	m.t	PROPN
iaajah-2368	222	4	(	(	PUNCT
iaajah-2368	222	5	2006	2006	NUM
iaajah-2368	222	6	)	)	PUNCT
iaajah-2368	222	7	.	.	PUNCT
iaajah-2368	223	1	a	a	DET
iaajah-2368	223	2	guide	guide	NOUN
iaajah-2368	223	3	to	to	ADP
iaajah-2368	223	4	workplace	workplace	NOUN
iaajah-2368	223	5	fraud	fraud	NOUN
iaajah-2368	223	6	and	and	CCONJ
iaajah-2368	223	7	criminal	criminal	ADJ
iaajah-2368	223	8	behaviour	behaviour	NOUN
iaajah-2368	223	9	recognition	recognition	NOUN
iaajah-2368	223	10	.	.	PUNCT
iaajah-2368	224	1	retrieved	retrieve	VERB
iaajah-2368	224	2	from	from	ADP
iaajah-2368	224	3	www.nao.gu.au	www.nao.gu.au	PROPN
iaajah-2368	224	4	igwebuike	igwebuike	PROPN
iaajah-2368	224	5	:	:	PUNCT
iaajah-2368	224	6	an	an	DET
iaajah-2368	224	7	african	african	ADJ
iaajah-2368	224	8	journal	journal	NOUN
iaajah-2368	224	9	of	of	ADP
iaajah-2368	224	10	arts	art	NOUN
iaajah-2368	224	11	and	and	CCONJ
iaajah-2368	224	12	humanities	humanity	NOUN
iaajah-2368	224	13	vol	vol	NOUN
iaajah-2368	224	14	.	.	PROPN
iaajah-2368	224	15	5	5	NUM
iaajah-2368	224	16	no	no	DET
iaajah-2368	224	17	2	2	NUM
iaajah-2368	224	18	,	,	PUNCT
iaajah-2368	224	19	march	march	PROPN
iaajah-2368	224	20	2019	2019	NUM
iaajah-2368	224	21	.	.	PUNCT
iaajah-2368	225	1	issn	issn	PROPN
iaajah-2368	225	2	:	:	PUNCT
iaajah-2368	225	3	2488	2488	NUM
iaajah-2368	225	4	-	-	PUNCT
iaajah-2368	225	5	9210(online	9210(online	NUM
iaajah-2368	225	6	)	)	PUNCT
iaajah-2368	225	7	2504	2504	NUM
iaajah-2368	225	8	-	-	SYM
iaajah-2368	225	9	9038(print	9038(print	NUM
iaajah-2368	225	10	)	)	PUNCT
iaajah-2368	225	11	76	76	NUM
iaajah-2368	225	12	(	(	PUNCT
iaajah-2368	225	13	a	a	DET
iaajah-2368	225	14	publication	publication	NOUN
iaajah-2368	225	15	of	of	ADP
iaajah-2368	225	16	tansian	tansian	PROPN
iaajah-2368	225	17	university	university	PROPN
iaajah-2368	225	18	,	,	PUNCT
iaajah-2368	225	19	department	department	NOUN
iaajah-2368	225	20	of	of	ADP
iaajah-2368	225	21	philosophy	philosophy	NOUN
iaajah-2368	225	22	and	and	CCONJ
iaajah-2368	225	23	religious	religious	ADJ
iaajah-2368	225	24	studies	study	NOUN
iaajah-2368	225	25	)	)	PUNCT
iaajah-2368	225	26	crumbley	crumbley	NOUN
iaajah-2368	225	27	,	,	PUNCT
iaajah-2368	225	28	d.	d.	PROPN
iaajah-2368	225	29	l	l	PROPN
iaajah-2368	225	30	(	(	PUNCT
iaajah-2368	225	31	2003	2003	NUM
iaajah-2368	225	32	)	)	PUNCT
iaajah-2368	225	33	.	.	PUNCT
iaajah-2368	226	1	forensic	forensic	ADJ
iaajah-2368	226	2	and	and	CCONJ
iaajah-2368	226	3	investigative	investigative	ADJ
iaajah-2368	226	4	accounting	accounting	NOUN
iaajah-2368	226	5	.	.	PUNCT
iaajah-2368	227	1	cch	cch	NOUN
iaajah-2368	227	2	publishing	publishing	NOUN
iaajah-2368	227	3	.	.	PUNCT
iaajah-2368	228	1	curtis	curtis	PROPN
iaajah-2368	228	2	,	,	PUNCT
iaajah-2368	228	3	g.e	g.e	PROPN
iaajah-2368	228	4	.	.	PROPN
iaajah-2368	228	5	,	,	PUNCT
iaajah-2368	228	6	(	(	PUNCT
iaajah-2368	228	7	2008	2008	NUM
iaajah-2368	228	8	)	)	PUNCT
iaajah-2368	228	9	.	.	PUNCT
iaajah-2368	229	1	legal	legal	ADJ
iaajah-2368	229	2	and	and	CCONJ
iaajah-2368	229	3	regulatory	regulatory	ADJ
iaajah-2368	229	4	environments	environment	NOUN
iaajah-2368	229	5	and	and	CCONJ
iaajah-2368	229	6	ethics	ethic	NOUN
iaajah-2368	229	7	:	:	PUNCT
iaajah-2368	229	8	essential	essential	ADJ
iaajah-2368	229	9	components	component	NOUN
iaajah-2368	229	10	of	of	ADP
iaajah-2368	229	11	fraud	fraud	NOUN
iaajah-2368	229	12	and	and	CCONJ
iaajah-2368	229	13	forensic	forensic	ADJ
iaajah-2368	229	14	accounting	accounting	NOUN
iaajah-2368	229	15	curriculum	curriculum	NOUN
iaajah-2368	229	16	.	.	PUNCT
iaajah-2368	230	1	issues	issue	NOUN
iaajah-2368	230	2	in	in	ADP
iaajah-2368	230	3	accounting	accounting	NOUN
iaajah-2368	230	4	education	education	NOUN
iaajah-2368	230	5	,	,	PUNCT
iaajah-2368	230	6	23(4	23(4	NOUN
iaajah-2368	230	7	)	)	PUNCT
iaajah-2368	230	8	,	,	PUNCT
iaajah-2368	230	9	535	535	NUM
iaajah-2368	230	10	-	-	SYM
iaajah-2368	230	11	543	543	NUM
iaajah-2368	230	12	.	.	PUNCT
iaajah-2368	231	1	dhar	dhar	PROPN
iaajah-2368	231	2	,	,	PUNCT
iaajah-2368	231	3	p.	p.	PROPN
iaajah-2368	231	4	&	&	CCONJ
iaajah-2368	231	5	sarkar	sarkar	PROPN
iaajah-2368	231	6	,	,	PUNCT
iaajah-2368	231	7	a.	a.	PROPN
iaajah-2368	231	8	(	(	PUNCT
iaajah-2368	231	9	2010	2010	NUM
iaajah-2368	231	10	)	)	PUNCT
iaajah-2368	231	11	,	,	PUNCT
iaajah-2368	231	12	forensic	forensic	ADJ
iaajah-2368	231	13	accounting	accounting	NOUN
iaajah-2368	231	14	:	:	PUNCT
iaajah-2368	231	15	an	an	DET
iaajah-2368	231	16	accountant	accountant	NOUN
iaajah-2368	231	17	’s	’s	PART
iaajah-2368	231	18	vision	vision	NOUN
iaajah-2368	231	19	,	,	PUNCT
iaajah-2368	231	20	vidyasagar	vidyasagar	NOUN
iaajah-2368	231	21	university	university	PROPN
iaajah-2368	231	22	journal	journal	PROPN
iaajah-2368	231	23	of	of	ADP
iaajah-2368	231	24	commerce	commerce	PROPN
iaajah-2368	231	25	,	,	PUNCT
iaajah-2368	231	26	15(3	15(3	NUM
iaajah-2368	231	27	)	)	PUNCT
iaajah-2368	231	28	,	,	PUNCT
iaajah-2368	231	29	93	93	NUM
iaajah-2368	231	30	-	-	SYM
iaajah-2368	231	31	104	104	NUM
iaajah-2368	231	32	.	.	PUNCT
iaajah-2368	232	1	ehioghiran	ehioghiran	PROPN
iaajah-2368	232	2	,	,	PUNCT
iaajah-2368	232	3	e.e	e.e	PROPN
iaajah-2368	232	4	.	.	PROPN
iaajah-2368	232	5	&	&	CCONJ
iaajah-2368	232	6	atu	atu	PROPN
iaajah-2368	232	7	,	,	PUNCT
iaajah-2368	232	8	o.o.k	o.o.k	NOUN
iaajah-2368	232	9	(	(	PUNCT
iaajah-2368	232	10	2016	2016	NUM
iaajah-2368	232	11	)	)	PUNCT
iaajah-2368	232	12	.	.	PUNCT
iaajah-2368	233	1	forensic	forensic	ADJ
iaajah-2368	233	2	accounting	accounting	NOUN
iaajah-2368	233	3	and	and	CCONJ
iaajah-2368	233	4	fraud	fraud	NOUN
iaajah-2368	233	5	management	management	NOUN
iaajah-2368	233	6	:	:	PUNCT
iaajah-2368	233	7	evidence	evidence	NOUN
iaajah-2368	233	8	from	from	ADP
iaajah-2368	233	9	nigeria	nigeria	PROPN
iaajah-2368	233	10	,	,	PUNCT
iaajah-2368	233	11	igbinedion	igbinedion	NOUN
iaajah-2368	233	12	university	university	PROPN
iaajah-2368	233	13	journal	journal	NOUN
iaajah-2368	233	14	of	of	ADP
iaajah-2368	233	15	accounting	accounting	NOUN
iaajah-2368	233	16	,	,	PUNCT
iaajah-2368	233	17	2	2	NUM
iaajah-2368	233	18	,	,	PUNCT
iaajah-2368	233	19	245	245	NUM
iaajah-2368	233	20	–	–	SYM
iaajah-2368	233	21	283	283	NUM
iaajah-2368	233	22	.	.	PUNCT
iaajah-2368	234	1	enofe	enofe	ADJ
iaajah-2368	234	2	,	,	PUNCT
iaajah-2368	234	3	a.o	a.o	PROPN
iaajah-2368	234	4	.	.	PROPN
iaajah-2368	234	5	,	,	PUNCT
iaajah-2368	234	6	omagbon	omagbon	PROPN
iaajah-2368	234	7	,	,	PUNCT
iaajah-2368	234	8	p.	p.	PROPN
iaajah-2368	234	9	&	&	CCONJ
iaajah-2368	234	10	ehigiator	ehigiator	PROPN
iaajah-2368	234	11	,	,	PUNCT
iaajah-2368	234	12	f.i	f.i	PROPN
iaajah-2368	234	13	.	.	PROPN
iaajah-2368	234	14	(	(	PUNCT
iaajah-2368	234	15	2015	2015	NUM
iaajah-2368	234	16	)	)	PUNCT
iaajah-2368	234	17	.	.	PUNCT
iaajah-2368	235	1	forensic	forensic	ADJ
iaajah-2368	235	2	audit	audit	NOUN
iaajah-2368	235	3	and	and	CCONJ
iaajah-2368	235	4	corporate	corporate	ADJ
iaajah-2368	235	5	fraud	fraud	NOUN
iaajah-2368	235	6	.	.	PUNCT
iaajah-2368	236	1	international	international	ADJ
iaajah-2368	236	2	journal	journal	PROPN
iaajah-2368	236	3	of	of	ADP
iaajah-2368	236	4	economics	economic	NOUN
iaajah-2368	236	5	and	and	CCONJ
iaajah-2368	236	6	business	business	NOUN
iaajah-2368	236	7	management	management	NOUN
iaajah-2368	236	8	,	,	PUNCT
iaajah-2368	236	9	1(7	1(7	NUM
iaajah-2368	236	10	)	)	PUNCT
iaajah-2368	236	11	.	.	PUNCT
iaajah-2368	237	1	eyisi	eyisi	VERB
iaajah-2368	237	2	,	,	PUNCT
iaajah-2368	237	3	a.s	a.s	PROPN
iaajah-2368	237	4	.	.	PROPN
iaajah-2368	237	5	&	&	CCONJ
iaajah-2368	237	6	agbaeze	agbaeze	PROPN
iaajah-2368	237	7	,	,	PUNCT
iaajah-2368	237	8	e.k	e.k	PROPN
iaajah-2368	237	9	.	.	PROPN
iaajah-2368	237	10	(	(	PUNCT
iaajah-2368	237	11	2014	2014	NUM
iaajah-2368	237	12	)	)	PUNCT
iaajah-2368	237	13	.	.	PUNCT
iaajah-2368	238	1	the	the	DET
iaajah-2368	238	2	impact	impact	NOUN
iaajah-2368	238	3	of	of	ADP
iaajah-2368	238	4	forensic	forensic	ADJ
iaajah-2368	238	5	auditors	auditor	NOUN
iaajah-2368	238	6	in	in	ADP
iaajah-2368	238	7	corporate	corporate	ADJ
iaajah-2368	238	8	governance	governance	NOUN
iaajah-2368	238	9	,	,	PUNCT
iaajah-2368	238	10	international	international	ADJ
iaajah-2368	238	11	journal	journal	NOUN
iaajah-2368	238	12	of	of	ADP
iaajah-2368	238	13	development	development	NOUN
iaajah-2368	238	14	and	and	CCONJ
iaajah-2368	238	15	sustainability	sustainability	NOUN
iaajah-2368	238	16	,	,	PUNCT
iaajah-2368	238	17	3(2	3(2	NUM
iaajah-2368	238	18	)	)	PUNCT
iaajah-2368	238	19	,	,	PUNCT
iaajah-2368	238	20	404	404	NUM
iaajah-2368	238	21	–	–	PUNCT
iaajah-2368	238	22	417	417	NUM
iaajah-2368	238	23	.	.	PUNCT
iaajah-2368	239	1	henry	henry	PROPN
iaajah-2368	239	2	,	,	PUNCT
iaajah-2368	239	3	a.	a.	PROPN
iaajah-2368	239	4	w.	w.	PROPN
iaajah-2368	239	5	,	,	PUNCT
iaajah-2368	239	6	&	&	CCONJ
iaajah-2368	239	7	ganiyu	ganiyu	PROPN
iaajah-2368	239	8	,	,	PUNCT
iaajah-2368	239	9	a.	a.	PROPN
iaajah-2368	239	10	b.	b.	PROPN
iaajah-2368	239	11	(	(	PUNCT
iaajah-2368	239	12	2017	2017	NUM
iaajah-2368	239	13	)	)	PUNCT
iaajah-2368	239	14	.	.	PUNCT
iaajah-2368	240	1	effect	effect	NOUN
iaajah-2368	240	2	of	of	ADP
iaajah-2368	240	3	forensic	forensic	ADJ
iaajah-2368	240	4	accounting	accounting	NOUN
iaajah-2368	240	5	services	service	NOUN
iaajah-2368	240	6	on	on	ADP
iaajah-2368	240	7	fraud	fraud	NOUN
iaajah-2368	240	8	reduction	reduction	NOUN
iaajah-2368	240	9	in	in	ADP
iaajah-2368	240	10	the	the	DET
iaajah-2368	240	11	nigerian	nigerian	ADJ
iaajah-2368	240	12	banking	banking	NOUN
iaajah-2368	240	13	industry	industry	NOUN
iaajah-2368	240	14	.	.	PUNCT
iaajah-2368	241	1	advances	advance	NOUN
iaajah-2368	241	2	in	in	ADP
iaajah-2368	241	3	social	social	ADJ
iaajah-2368	241	4	sciences	sciences	PROPN
iaajah-2368	241	5	research	research	NOUN
iaajah-2368	241	6	journal	journal	NOUN
iaajah-2368	241	7	,	,	PUNCT
iaajah-2368	241	8	4(12	4(12	NUM
iaajah-2368	241	9	)	)	PUNCT
iaajah-2368	241	10	,	,	PUNCT
iaajah-2368	241	11	53	53	NUM
iaajah-2368	241	12	-	-	SYM
iaajah-2368	241	13	64	64	NUM
iaajah-2368	241	14	.	.	PUNCT
iaajah-2368	242	1	howard	howard	PROPN
iaajah-2368	242	2	s.	s.	PROPN
iaajah-2368	242	3	and	and	CCONJ
iaajah-2368	242	4	sheetz	sheetz	PROPN
iaajah-2368	242	5	,	,	PUNCT
iaajah-2368	242	6	m.	m.	NOUN
iaajah-2368	242	7	(	(	PUNCT
iaajah-2368	242	8	2006).forensic	2006).forensic	NUM
iaajah-2368	242	9	accounting	accounting	NOUN
iaajah-2368	242	10	and	and	CCONJ
iaajah-2368	242	11	fraud	fraud	NOUN
iaajah-2368	242	12	investigation	investigation	NOUN
iaajah-2368	242	13	for	for	ADP
iaajah-2368	242	14	non	non	NOUN
iaajah-2368	242	15	-	-	NOUN
iaajah-2368	242	16	experts	expert	NOUN
iaajah-2368	242	17	,	,	PUNCT
iaajah-2368	242	18	new	new	PROPN
iaajah-2368	242	19	jersey	jersey	PROPN
iaajah-2368	242	20	,	,	PUNCT
iaajah-2368	242	21	john	john	PROPN
iaajah-2368	242	22	wiley	wiley	PROPN
iaajah-2368	242	23	and	and	CCONJ
iaajah-2368	242	24	sons	sons	PROPN
iaajah-2368	242	25	inc	inc	PROPN
iaajah-2368	242	26	.	.	PROPN
iaajah-2368	242	27	ihiagarajah	ihiagarajah	PROPN
iaajah-2368	242	28	,	,	PUNCT
iaajah-2368	242	29	f.	f.	PROPN
iaajah-2368	242	30	(	(	PUNCT
iaajah-2368	242	31	2008	2008	NUM
iaajah-2368	242	32	)	)	PUNCT
iaajah-2368	242	33	.	.	PUNCT
iaajah-2368	243	1	bank	bank	NOUN
iaajah-2368	243	2	and	and	CCONJ
iaajah-2368	243	3	loans	loan	NOUN
iaajah-2368	243	4	orange	orange	PROPN
iaajah-2368	243	5	country	country	PROPN
iaajah-2368	243	6	.	.	PUNCT
iaajah-2368	244	1	retrieved	retrieve	VERB
iaajah-2368	244	2	from	from	ADP
iaajah-2368	244	3	www.allbusiness.com	www.allbusiness.com	PROPN
iaajah-2368	244	4	.	.	PUNCT
iaajah-2368	245	1	karwai	karwai	PROPN
iaajah-2368	245	2	,	,	PUNCT
iaajah-2368	245	3	s.a	s.a	PROPN
iaajah-2368	245	4	.	.	PROPN
iaajah-2368	245	5	(	(	PUNCT
iaajah-2368	245	6	2002	2002	NUM
iaajah-2368	245	7	)	)	PUNCT
iaajah-2368	245	8	,	,	PUNCT
iaajah-2368	245	9	bank	bank	NOUN
iaajah-2368	245	10	fraud	fraud	NOUN
iaajah-2368	245	11	:	:	PUNCT
iaajah-2368	245	12	can	can	AUX
iaajah-2368	245	13	shari’ah	shari’ah	AUX
iaajah-2368	245	14	prevent	prevent	VERB
iaajah-2368	245	15	it	it	PRON
iaajah-2368	245	16	?	?	PUNCT
iaajah-2368	245	17	,	,	PUNCT
iaajah-2368	245	18	journal	journal	NOUN
iaajah-2368	245	19	of	of	ADP
iaajah-2368	245	20	business	business	PROPN
iaajah-2368	245	21	administration	administration	NOUN
iaajah-2368	245	22	,	,	PUNCT
iaajah-2368	245	23	2(1	2(1	NUM
iaajah-2368	245	24	)	)	PUNCT
iaajah-2368	245	25	,	,	PUNCT
iaajah-2368	245	26	62	62	NUM
iaajah-2368	245	27	-	-	SYM
iaajah-2368	245	28	78	78	NUM
iaajah-2368	245	29	.	.	PUNCT
iaajah-2368	246	1	lendemen	lendeman	NOUN
iaajah-2368	246	2	,	,	PUNCT
iaajah-2368	246	3	r.	r.	PROPN
iaajah-2368	246	4	(	(	PUNCT
iaajah-2368	246	5	2003	2003	NUM
iaajah-2368	246	6	)	)	PUNCT
iaajah-2368	246	7	.	.	PUNCT
iaajah-2368	247	1	implications	implication	NOUN
iaajah-2368	247	2	for	for	ADP
iaajah-2368	247	3	investigations	investigation	NOUN
iaajah-2368	247	4	and	and	CCONJ
iaajah-2368	247	5	forensic	forensic	ADJ
iaajah-2368	247	6	auditor	auditor	NOUN
iaajah-2368	247	7	.	.	PUNCT
iaajah-2368	248	1	new	new	PROPN
iaajah-2368	248	2	york	york	PROPN
iaajah-2368	248	3	.	.	PUNCT
iaajah-2368	249	1	boston	boston	PROPN
iaajah-2368	249	2	beacon	beacon	PROPN
iaajah-2368	249	3	press	press	PROPN
iaajah-2368	249	4	.	.	PUNCT
iaajah-2368	250	1	levanti	levanti	PROPN
iaajah-2368	250	2	,	,	PUNCT
iaajah-2368	250	3	m.	m.	NOUN
iaajah-2368	250	4	(	(	PUNCT
iaajah-2368	250	5	2001	2001	NUM
iaajah-2368	250	6	)	)	PUNCT
iaajah-2368	250	7	.	.	PUNCT
iaajah-2368	251	1	prevention	prevention	NOUN
iaajah-2368	251	2	of	of	ADP
iaajah-2368	251	3	fraud	fraud	NOUN
iaajah-2368	251	4	.	.	PUNCT
iaajah-2368	252	1	london	london	PROPN
iaajah-2368	252	2	.	.	PUNCT
iaajah-2368	253	1	crime	crime	NOUN
iaajah-2368	253	2	prevention	prevention	PROPN
iaajah-2368	253	3	paper	paper	PROPN
iaajah-2368	253	4	17	17	NUM
iaajah-2368	253	5	igwebuike	igwebuike	NOUN
iaajah-2368	253	6	:	:	PUNCT
iaajah-2368	253	7	an	an	DET
iaajah-2368	253	8	african	african	ADJ
iaajah-2368	253	9	journal	journal	NOUN
iaajah-2368	253	10	of	of	ADP
iaajah-2368	253	11	arts	art	NOUN
iaajah-2368	253	12	and	and	CCONJ
iaajah-2368	253	13	humanities	humanity	NOUN
iaajah-2368	253	14	vol	vol	NOUN
iaajah-2368	253	15	.	.	PROPN
iaajah-2368	253	16	5	5	NUM
iaajah-2368	253	17	no	no	DET
iaajah-2368	253	18	2	2	NUM
iaajah-2368	253	19	,	,	PUNCT
iaajah-2368	253	20	march	march	PROPN
iaajah-2368	253	21	2019	2019	NUM
iaajah-2368	253	22	.	.	PUNCT
iaajah-2368	254	1	issn	issn	PROPN
iaajah-2368	254	2	:	:	PUNCT
iaajah-2368	254	3	2488	2488	NUM
iaajah-2368	254	4	-	-	PUNCT
iaajah-2368	254	5	9210(online	9210(online	NUM
iaajah-2368	254	6	)	)	PUNCT
iaajah-2368	254	7	2504	2504	NUM
iaajah-2368	254	8	-	-	SYM
iaajah-2368	254	9	9038(print	9038(print	NUM
iaajah-2368	254	10	)	)	PUNCT
iaajah-2368	254	11	77	77	NUM
iaajah-2368	255	1	(	(	PUNCT
iaajah-2368	255	2	a	a	DET
iaajah-2368	255	3	publication	publication	NOUN
iaajah-2368	255	4	of	of	ADP
iaajah-2368	255	5	tansian	tansian	PROPN
iaajah-2368	255	6	university	university	PROPN
iaajah-2368	255	7	,	,	PUNCT
iaajah-2368	255	8	department	department	NOUN
iaajah-2368	255	9	of	of	ADP
iaajah-2368	255	10	philosophy	philosophy	NOUN
iaajah-2368	255	11	and	and	CCONJ
iaajah-2368	255	12	religious	religious	ADJ
iaajah-2368	255	13	studies	study	NOUN
iaajah-2368	255	14	)	)	PUNCT
iaajah-2368	255	15	messier	messy	ADJ
iaajah-2368	255	16	w.f	w.f	PROPN
iaajah-2368	255	17	.	.	PROPN
iaajah-2368	255	18	(	(	PUNCT
iaajah-2368	255	19	2000	2000	NUM
iaajah-2368	255	20	)	)	PUNCT
iaajah-2368	255	21	,	,	PUNCT
iaajah-2368	255	22	auditing	auditing	NOUN
iaajah-2368	255	23	and	and	CCONJ
iaajah-2368	255	24	assurance	assurance	NOUN
iaajah-2368	255	25	services	service	NOUN
iaajah-2368	255	26	,	,	PUNCT
iaajah-2368	255	27	a	a	DET
iaajah-2368	255	28	systematic	systematic	ADJ
iaajah-2368	255	29	approach	approach	NOUN
iaajah-2368	255	30	.	.	PUNCT
iaajah-2368	256	1	united	united	PROPN
iaajah-2368	256	2	states	states	PROPN
iaajah-2368	256	3	.	.	PUNCT
iaajah-2368	257	1	mcaraw	mcaraw	ADJ
iaajah-2368	257	2	hill	hill	NOUN
iaajah-2368	257	3	njanike	njanike	NOUN
iaajah-2368	257	4	,	,	PUNCT
iaajah-2368	257	5	k.	k.	PROPN
iaajah-2368	257	6	,	,	PUNCT
iaajah-2368	257	7	dube	dube	PROPN
iaajah-2368	257	8	,	,	PUNCT
iaajah-2368	257	9	t.	t.	PROPN
iaajah-2368	257	10	,	,	PUNCT
iaajah-2368	257	11	&	&	CCONJ
iaajah-2368	257	12	mashayanye	mashayanye	PROPN
iaajah-2368	257	13	,	,	PUNCT
iaajah-2368	257	14	e.	e.	PROPN
iaajah-2368	257	15	(	(	PUNCT
iaajah-2368	257	16	2009	2009	NUM
iaajah-2368	257	17	)	)	PUNCT
iaajah-2368	257	18	.	.	PUNCT
iaajah-2368	258	1	the	the	DET
iaajah-2368	258	2	effectiveness	effectiveness	NOUN
iaajah-2368	258	3	of	of	ADP
iaajah-2368	258	4	forensic	forensic	ADJ
iaajah-2368	258	5	auditing	auditing	NOUN
iaajah-2368	258	6	in	in	ADP
iaajah-2368	258	7	detecting	detect	VERB
iaajah-2368	258	8	,	,	PUNCT
iaajah-2368	258	9	investigating	investigate	VERB
iaajah-2368	258	10	,	,	PUNCT
iaajah-2368	258	11	and	and	CCONJ
iaajah-2368	258	12	preventing	prevent	VERB
iaajah-2368	258	13	bank	bank	NOUN
iaajah-2368	258	14	frauds	fraud	NOUN
iaajah-2368	258	15	.	.	PUNCT
iaajah-2368	259	1	journal	journal	NOUN
iaajah-2368	259	2	of	of	ADP
iaajah-2368	259	3	sustainable	sustainable	ADJ
iaajah-2368	259	4	development	development	NOUN
iaajah-2368	259	5	in	in	ADP
iaajah-2368	259	6	africa	africa	PROPN
iaajah-2368	259	7	,	,	PUNCT
iaajah-2368	259	8	10(4	10(4	NUM
iaajah-2368	259	9	)	)	PUNCT
iaajah-2368	259	10	,	,	PUNCT
iaajah-2368	259	11	405	405	NUM
iaajah-2368	259	12	-	-	SYM
iaajah-2368	259	13	425	425	NUM
iaajah-2368	259	14	.	.	PUNCT
iaajah-2368	260	1	nwosu	nwosu	PROPN
iaajah-2368	260	2	,	,	PUNCT
iaajah-2368	260	3	m.e	m.e	PROPN
iaajah-2368	260	4	.	.	PROPN
iaajah-2368	260	5	,	,	PUNCT
iaajah-2368	260	6	(	(	PUNCT
iaajah-2368	260	7	2015	2015	NUM
iaajah-2368	260	8	)	)	PUNCT
iaajah-2368	260	9	.	.	PUNCT
iaajah-2368	261	1	forensic	forensic	ADJ
iaajah-2368	261	2	auditing	auditing	NOUN
iaajah-2368	261	3	and	and	CCONJ
iaajah-2368	261	4	financial	financial	ADJ
iaajah-2368	261	5	accounting	accounting	NOUN
iaajah-2368	261	6	in	in	ADP
iaajah-2368	261	7	nigeria	nigeria	PROPN
iaajah-2368	261	8	:	:	PUNCT
iaajah-2368	261	9	an	an	DET
iaajah-2368	261	10	assessment	assessment	NOUN
iaajah-2368	261	11	.	.	PUNCT
iaajah-2368	262	1	international	international	ADJ
iaajah-2368	262	2	journal	journal	PROPN
iaajah-2368	262	3	of	of	ADP
iaajah-2368	262	4	economics	economic	NOUN
iaajah-2368	262	5	and	and	CCONJ
iaajah-2368	262	6	management	management	NOUN
iaajah-2368	262	7	studies	study	NOUN
iaajah-2368	262	8	,	,	PUNCT
iaajah-2368	262	9	2(7	2(7	NUM
iaajah-2368	262	10	)	)	PUNCT
iaajah-2368	262	11	,	,	PUNCT
iaajah-2368	262	12	6	6	NUM
iaajah-2368	262	13	-	-	SYM
iaajah-2368	262	14	11	11	NUM
iaajah-2368	262	15	ogiriki	ogiriki	ADJ
iaajah-2368	262	16	,	,	PUNCT
iaajah-2368	262	17	t.	t.	PROPN
iaajah-2368	262	18	,	,	PUNCT
iaajah-2368	262	19	&	&	CCONJ
iaajah-2368	262	20	appah	appah	PROPN
iaajah-2368	262	21	,	,	PUNCT
iaajah-2368	262	22	e.	e.	PROPN
iaajah-2368	262	23	,	,	PUNCT
iaajah-2368	262	24	(	(	PUNCT
iaajah-2368	262	25	2018	2018	NUM
iaajah-2368	262	26	)	)	PUNCT
iaajah-2368	262	27	.	.	PUNCT
iaajah-2368	263	1	forensic	forensic	ADJ
iaajah-2368	263	2	accounting	accounting	NOUN
iaajah-2368	263	3	&	&	CCONJ
iaajah-2368	263	4	auditing	auditing	NOUN
iaajah-2368	263	5	techniques	technique	NOUN
iaajah-2368	263	6	on	on	ADP
iaajah-2368	263	7	public	public	ADJ
iaajah-2368	263	8	sector	sector	NOUN
iaajah-2368	263	9	fraud	fraud	NOUN
iaajah-2368	263	10	in	in	ADP
iaajah-2368	263	11	nigeria	nigeria	PROPN
iaajah-2368	263	12	.	.	PUNCT
iaajah-2368	264	1	international	international	ADJ
iaajah-2368	264	2	journal	journal	PROPN
iaajah-2368	264	3	of	of	ADP
iaajah-2368	264	4	african	african	ADJ
iaajah-2368	264	5	and	and	CCONJ
iaajah-2368	264	6	asian	asian	ADJ
iaajah-2368	264	7	studies	study	NOUN
iaajah-2368	264	8	,	,	PUNCT
iaajah-2368	264	9	2	2	NUM
iaajah-2368	264	10	,	,	PUNCT
iaajah-2368	264	11	7	7	NUM
iaajah-2368	264	12	-	-	SYM
iaajah-2368	264	13	16	16	NUM
iaajah-2368	264	14	.	.	PUNCT
iaajah-2368	265	1	olaoye	olaoye	PROPN
iaajah-2368	265	2	,	,	PUNCT
iaajah-2368	265	3	c.o	c.o	PROPN
iaajah-2368	265	4	.	.	PROPN
iaajah-2368	265	5	,	,	PUNCT
iaajah-2368	265	6	&	&	CCONJ
iaajah-2368	265	7	dada	dada	PROPN
iaajah-2368	265	8	,	,	PUNCT
iaajah-2368	265	9	r.a	r.a	PROPN
iaajah-2368	265	10	,	,	PUNCT
iaajah-2368	265	11	(	(	PUNCT
iaajah-2368	265	12	2017	2017	NUM
iaajah-2368	265	13	)	)	PUNCT
iaajah-2368	265	14	.	.	PUNCT
iaajah-2368	266	1	the	the	DET
iaajah-2368	266	2	roles	role	NOUN
iaajah-2368	266	3	of	of	ADP
iaajah-2368	266	4	auditors	auditor	NOUN
iaajah-2368	266	5	in	in	ADP
iaajah-2368	266	6	fraud	fraud	NOUN
iaajah-2368	266	7	detection	detection	NOUN
iaajah-2368	266	8	and	and	CCONJ
iaajah-2368	266	9	prevention	prevention	NOUN
iaajah-2368	266	10	in	in	ADP
iaajah-2368	266	11	nigeria	nigeria	PROPN
iaajah-2368	266	12	deposit	deposit	NOUN
iaajah-2368	266	13	money	money	NOUN
iaajah-2368	266	14	banks	bank	NOUN
iaajah-2368	266	15	:	:	PUNCT
iaajah-2368	266	16	evidence	evidence	NOUN
iaajah-2368	266	17	from	from	ADP
iaajah-2368	266	18	southwest	southwest	NOUN
iaajah-2368	266	19	.	.	PUNCT
iaajah-2368	267	1	european	european	ADJ
iaajah-2368	267	2	scientific	scientific	ADJ
iaajah-2368	267	3	journal	journal	NOUN
iaajah-2368	267	4	,	,	PUNCT
iaajah-2368	267	5	13(31	13(31	NUM
iaajah-2368	267	6	)	)	PUNCT
iaajah-2368	267	7	,	,	PUNCT
iaajah-2368	267	8	290	290	NUM
iaajah-2368	267	9	-	-	SYM
iaajah-2368	267	10	306	306	NUM
iaajah-2368	267	11	onodi	onodi	ADJ
iaajah-2368	267	12	,	,	PUNCT
iaajah-2368	267	13	b.e	b.e	PROPN
iaajah-2368	267	14	.	.	PROPN
iaajah-2368	267	15	,	,	PUNCT
iaajah-2368	267	16	okafor	okafor	PROPN
iaajah-2368	267	17	,	,	PUNCT
iaajah-2368	267	18	t.g	t.g	PROPN
iaajah-2368	267	19	.	.	PROPN
iaajah-2368	267	20	and	and	CCONJ
iaajah-2368	267	21	onyali	onyali	ADJ
iaajah-2368	267	22	,	,	PUNCT
iaajah-2368	267	23	c.i	c.i	PROPN
iaajah-2368	267	24	.	.	PROPN
iaajah-2368	267	25	(	(	PUNCT
iaajah-2368	267	26	2015	2015	NUM
iaajah-2368	267	27	)	)	PUNCT
iaajah-2368	267	28	the	the	DET
iaajah-2368	267	29	impact	impact	NOUN
iaajah-2368	267	30	of	of	ADP
iaajah-2368	267	31	forensic	forensic	ADJ
iaajah-2368	267	32	investigative	investigative	ADJ
iaajah-2368	267	33	methods	method	NOUN
iaajah-2368	267	34	on	on	ADP
iaajah-2368	267	35	corporate	corporate	ADJ
iaajah-2368	267	36	fraud	fraud	NOUN
iaajah-2368	267	37	deterrence	deterrence	NOUN
iaajah-2368	267	38	in	in	ADP
iaajah-2368	267	39	banks	bank	NOUN
iaajah-2368	267	40	in	in	ADP
iaajah-2368	267	41	nigeria	nigeria	PROPN
iaajah-2368	267	42	.	.	PUNCT
iaajah-2368	268	1	european	european	PROPN
iaajah-2368	268	2	journal	journal	PROPN
iaajah-2368	268	3	of	of	ADP
iaajah-2368	268	4	accounting	accounting	NOUN
iaajah-2368	268	5	,	,	PUNCT
iaajah-2368	268	6	auditing	auditing	NOUN
iaajah-2368	268	7	and	and	CCONJ
iaajah-2368	268	8	finance	finance	NOUN
iaajah-2368	268	9	vol	vol	NOUN
iaajah-2368	268	10	.	.	PROPN
iaajah-2368	269	1	3	3	NUM
iaajah-2368	269	2	,	,	PUNCT
iaajah-2368	269	3	no	no	INTJ
iaajah-2368	269	4	.	.	NOUN
iaajah-2368	269	5	4	4	NUM
iaajah-2368	269	6	,	,	PUNCT
iaajah-2368	269	7	pp	pp	ADJ
iaajah-2368	269	8	.	.	PUNCT
iaajah-2368	270	1	69	69	NUM
iaajah-2368	270	2	–	–	SYM
iaajah-2368	270	3	85	85	NUM
iaajah-2368	270	4	.	.	PUNCT
iaajah-2368	270	5	owolabi	owolabi	NOUN
iaajah-2368	270	6	,	,	PUNCT
iaajah-2368	270	7	s.a	s.a	PROPN
iaajah-2368	270	8	.	.	PROPN
iaajah-2368	270	9	(	(	PUNCT
iaajah-2368	270	10	2010	2010	NUM
iaajah-2368	270	11	)	)	PUNCT
iaajah-2368	270	12	.	.	PUNCT
iaajah-2368	271	1	fraud	fraud	NOUN
iaajah-2368	271	2	and	and	CCONJ
iaajah-2368	271	3	fraudulent	fraudulent	ADJ
iaajah-2368	271	4	practices	practice	NOUN
iaajah-2368	271	5	in	in	ADP
iaajah-2368	271	6	nigeria	nigeria	PROPN
iaajah-2368	271	7	banking	banking	NOUN
iaajah-2368	271	8	industry	industry	NOUN
iaajah-2368	271	9	.	.	PUNCT
iaajah-2368	272	1	african	african	ADJ
iaajah-2368	272	2	research	research	PROPN
iaajah-2368	272	3	review	review	PROPN
iaajah-2368	272	4	:	:	PUNCT
iaajah-2368	272	5	an	an	DET
iaajah-2368	272	6	international	international	ADJ
iaajah-2368	272	7	multi	multi	ADJ
iaajah-2368	272	8	-	-	ADJ
iaajah-2368	272	9	disciplinary	disciplinary	ADJ
iaajah-2368	272	10	journal	journal	NOUN
iaajah-2368	272	11	,	,	PUNCT
iaajah-2368	272	12	4(3b	4(3b	NUM
iaajah-2368	272	13	)	)	PUNCT
iaajah-2368	272	14	singleton	singleton	NOUN
iaajah-2368	272	15	,	,	PUNCT
iaajah-2368	272	16	j.	j.	PROPN
iaajah-2368	272	17	,	,	PUNCT
iaajah-2368	272	18	singleton	singleton	PROPN
iaajah-2368	272	19	,	,	PUNCT
iaajah-2368	272	20	a.t	a.t	PROPN
iaajah-2368	272	21	.	.	PROPN
iaajah-2368	272	22	,	,	PUNCT
iaajah-2368	272	23	&	&	CCONJ
iaajah-2368	272	24	balogna	balogna	PROPN
iaajah-2368	272	25	,	,	PUNCT
iaajah-2368	272	26	g.j	g.j	PROPN
iaajah-2368	272	27	.	.	PROPN
iaajah-2368	272	28	(	(	PUNCT
iaajah-2368	272	29	2006	2006	NUM
iaajah-2368	272	30	)	)	PUNCT
iaajah-2368	272	31	.	.	PUNCT
iaajah-2368	273	1	fraud	fraud	NOUN
iaajah-2368	273	2	auditing	auditing	PROPN
iaajah-2368	273	3	&	&	CCONJ
iaajah-2368	273	4	forensic	forensic	ADJ
iaajah-2368	273	5	accounting	accounting	NOUN
iaajah-2368	273	6	.	.	PUNCT
iaajah-2368	274	1	london	london	PROPN
iaajah-2368	274	2	,	,	PUNCT
iaajah-2368	274	3	mcgraw	mcgraw	PROPN
iaajah-2368	274	4	-	-	PUNCT
iaajah-2368	274	5	hill	hill	NOUN
iaajah-2368	274	6	.	.	PUNCT
iaajah-2368	275	1	skalah	skalah	PROPN
iaajah-2368	275	2	,	,	PUNCT
iaajah-2368	275	3	s.	s.	PROPN
iaajah-2368	275	4	l.	l.	PROPN
iaajah-2368	275	5	,	,	PUNCT
iaajah-2368	275	6	alois	alois	PROPN
iaajah-2368	275	7	,	,	PUNCT
iaajah-2368	275	8	m.a	m.a	PROPN
iaajah-2368	275	9	.	.	PROPN
iaajah-2368	275	10	,	,	PUNCT
iaajah-2368	275	11	&	&	CCONJ
iaajah-2368	275	12	sellar	sellar	ADJ
iaajah-2368	275	13	,	,	PUNCT
iaajah-2368	275	14	g.	g.	PROPN
iaajah-2368	275	15	(	(	PUNCT
iaajah-2368	275	16	2005	2005	NUM
iaajah-2368	275	17	)	)	PUNCT
iaajah-2368	275	18	.	.	PUNCT
iaajah-2368	276	1	fraud	fraud	NOUN
iaajah-2368	276	2	:	:	PUNCT
iaajah-2368	276	3	an	an	DET
iaajah-2368	276	4	introduction	introduction	NOUN
iaajah-2368	276	5	.	.	PUNCT
iaajah-2368	277	1	london	london	PROPN
iaajah-2368	277	2	,	,	PUNCT
iaajah-2368	277	3	mcgraw	mcgraw	PROPN
iaajah-2368	277	4	-	-	PUNCT
iaajah-2368	277	5	hill	hill	NOUN
iaajah-2368	277	6	.	.	PUNCT
iaajah-2368	278	1	williams	williams	PROPN
iaajah-2368	278	2	,	,	PUNCT
iaajah-2368	278	3	i.	i.	PROPN
iaajah-2368	278	4	(	(	PUNCT
iaajah-2368	278	5	2005	2005	NUM
iaajah-2368	278	6	)	)	PUNCT
iaajah-2368	278	7	corrupt	corrupt	ADJ
iaajah-2368	278	8	practices	practice	NOUN
iaajah-2368	278	9	:	:	PUNCT
iaajah-2368	278	10	implications	implication	NOUN
iaajah-2368	278	11	for	for	ADP
iaajah-2368	278	12	economic	economic	ADJ
iaajah-2368	278	13	growth	growth	NOUN
iaajah-2368	278	14	and	and	CCONJ
iaajah-2368	278	15	development	development	NOUN
iaajah-2368	278	16	of	of	ADP
iaajah-2368	278	17	nigeria	nigeria	PROPN
iaajah-2368	278	18	,	,	PUNCT
iaajah-2368	278	19	the	the	DET
iaajah-2368	278	20	nigeria	nigeria	PROPN
iaajah-2368	278	21	accountants	accountant	NOUN
iaajah-2368	278	22	,	,	PUNCT
iaajah-2368	278	23	38	38	NUM
iaajah-2368	278	24	(	(	PUNCT
iaajah-2368	278	25	4	4	NUM
iaajah-2368	278	26	)	)	PUNCT
iaajah-2368	278	27	,	,	PUNCT
iaajah-2368	278	28	44	44	NUM
iaajah-2368	278	29	-	-	SYM
iaajah-2368	278	30	50	50	NUM
iaajah-2368	278	31	.	.	PUNCT
iaajah-2368	279	1	wolf	wolf	PROPN
iaajah-2368	279	2	,	,	PUNCT
iaajah-2368	279	3	d.t	d.t	PROPN
iaajah-2368	279	4	.	.	PROPN
iaajah-2368	279	5	and	and	CCONJ
iaajah-2368	279	6	hermanson	hermanson	PROPN
iaajah-2368	279	7	,	,	PUNCT
iaajah-2368	279	8	s.r	s.r	PROPN
iaajah-2368	279	9	.	.	PROPN
iaajah-2368	279	10	(	(	PUNCT
iaajah-2368	279	11	2004	2004	NUM
iaajah-2368	279	12	)	)	PUNCT
iaajah-2368	279	13	.	.	PUNCT
iaajah-2368	280	1	the	the	DET
iaajah-2368	280	2	fraud	fraud	NOUN
iaajah-2368	280	3	diamond	diamond	NOUN
iaajah-2368	280	4	:	:	PUNCT
iaajah-2368	280	5	considering	consider	VERB
iaajah-2368	280	6	the	the	DET
iaajah-2368	280	7	four	four	NUM
iaajah-2368	280	8	elements	element	NOUN
iaajah-2368	280	9	of	of	ADP
iaajah-2368	280	10	fraud	fraud	NOUN
iaajah-2368	280	11	.	.	PUNCT
iaajah-2368	281	1	the	the	DET
iaajah-2368	281	2	cpa	cpa	PROPN
iaajah-2368	281	3	journal	journal	PROPN
iaajah-2368	281	4	,	,	PUNCT
iaajah-2368	281	5	december	december	PROPN
iaajah-2368	281	6	.	.	PUNCT
iaajah-2368	282	1	igwebuike	igwebuike	PROPN
iaajah-2368	282	2	:	:	PUNCT
iaajah-2368	282	3	an	an	DET
iaajah-2368	282	4	african	african	ADJ
iaajah-2368	282	5	journal	journal	NOUN
iaajah-2368	282	6	of	of	ADP
iaajah-2368	282	7	arts	art	NOUN
iaajah-2368	282	8	and	and	CCONJ
iaajah-2368	282	9	humanities	humanity	NOUN
iaajah-2368	282	10	vol	vol	NOUN
iaajah-2368	282	11	.	.	PROPN
iaajah-2368	282	12	5	5	NUM
iaajah-2368	282	13	no	no	DET
iaajah-2368	282	14	2	2	NUM
iaajah-2368	282	15	,	,	PUNCT
iaajah-2368	282	16	march	march	PROPN
iaajah-2368	282	17	2019	2019	NUM
iaajah-2368	282	18	.	.	PUNCT
iaajah-2368	283	1	issn	issn	PROPN
iaajah-2368	283	2	:	:	PUNCT
iaajah-2368	283	3	2488	2488	NUM
iaajah-2368	283	4	-	-	PUNCT
iaajah-2368	283	5	9210(online	9210(online	NUM
iaajah-2368	283	6	)	)	PUNCT
iaajah-2368	283	7	2504	2504	NUM
iaajah-2368	283	8	-	-	SYM
iaajah-2368	283	9	9038(print	9038(print	NUM
iaajah-2368	283	10	)	)	PUNCT
iaajah-2368	283	11	78	78	NUM
iaajah-2368	283	12	(	(	PUNCT
iaajah-2368	283	13	a	a	DET
iaajah-2368	283	14	publication	publication	NOUN
iaajah-2368	283	15	of	of	ADP
iaajah-2368	283	16	tansian	tansian	PROPN
iaajah-2368	283	17	university	university	PROPN
iaajah-2368	283	18	,	,	PUNCT
iaajah-2368	283	19	department	department	NOUN
iaajah-2368	283	20	of	of	ADP
iaajah-2368	283	21	philosophy	philosophy	NOUN
iaajah-2368	283	22	and	and	CCONJ
iaajah-2368	283	23	religious	religious	ADJ
iaajah-2368	283	24	studies	study	NOUN
iaajah-2368	283	25	)	)	PUNCT
iaajah-2368	284	1	zachariah	zachariah	PROPN
iaajah-2368	284	2	p.	p.	PROPN
iaajah-2368	284	3	,	,	PUNCT
iaajah-2368	284	4	masoyi	masoyi	PROPN
iaajah-2368	284	5	,	,	PUNCT
iaajah-2368	284	6	a.	a.	PROPN
iaajah-2368	284	7	d.	d.	PROPN
iaajah-2368	284	8	,	,	PUNCT
iaajah-2368	284	9	ernest	ernest	PROPN
iaajah-2368	284	10	,	,	PUNCT
iaajah-2368	284	11	e.	e.	PROPN
iaajah-2368	284	12	i.and	i.and	PROPN
iaajah-2368	284	13	gabriel	gabriel	PROPN
iaajah-2368	284	14	,	,	PUNCT
iaajah-2368	284	15	a.o	a.o	PROPN
iaajah-2368	284	16	.	.	PROPN
iaajah-2368	284	17	(	(	PUNCT
iaajah-2368	284	18	2014	2014	NUM
iaajah-2368	284	19	)	)	PUNCT
iaajah-2368	284	20	application	application	NOUN
iaajah-2368	284	21	of	of	ADP
iaajah-2368	284	22	forensic	forensic	ADJ
iaajah-2368	284	23	auditing	auditing	NOUN
iaajah-2368	284	24	in	in	ADP
iaajah-2368	284	25	reducing	reduce	VERB
iaajah-2368	284	26	fraud	fraud	NOUN
iaajah-2368	284	27	cases	case	NOUN
iaajah-2368	284	28	in	in	ADP
iaajah-2368	284	29	nigeria	nigeria	PROPN
iaajah-2368	284	30	money	money	NOUN
iaajah-2368	284	31	deposit	deposit	NOUN
iaajah-2368	284	32	banks	bank	NOUN
iaajah-2368	284	33	,	,	PUNCT
iaajah-2368	284	34	global	global	ADJ
iaajah-2368	284	35	journal	journal	NOUN
iaajah-2368	284	36	of	of	ADP
iaajah-2368	284	37	management	management	NOUN
iaajah-2368	284	38	and	and	CCONJ
iaajah-2368	284	39	business	business	NOUN
iaajah-2368	284	40	research	research	NOUN
iaajah-2368	284	41	:	:	PUNCT
iaajah-2368	284	42	d	d	ADP
iaajah-2368	284	43	accounting	accounting	NOUN
iaajah-2368	284	44	and	and	CCONJ
iaajah-2368	284	45	auditing	auditing	NOUN
iaajah-2368	284	46	,	,	PUNCT
iaajah-2368	284	47	14(3	14(3	NUM
iaajah-2368	284	48	)	)	PUNCT
iaajah-2368	284	49	.	.	PUNCT
iaajah-2368	285	1	zysman	zysman	PROPN
iaajah-2368	285	2	,	,	PUNCT
iaajah-2368	285	3	a.	a.	NOUN
iaajah-2368	285	4	(	(	PUNCT
iaajah-2368	285	5	2004	2004	NUM
iaajah-2368	285	6	)	)	PUNCT
iaajah-2368	285	7	.	.	PUNCT
iaajah-2368	286	1	forensic	forensic	ADJ
iaajah-2368	286	2	accounting	accounting	NOUN
iaajah-2368	286	3	demystified	demystify	VERB
iaajah-2368	286	4	,	,	PUNCT
iaajah-2368	286	5	world	world	NOUN
iaajah-2368	286	6	investigators	investigator	NOUN
iaajah-2368	286	7	network	network	VERB
iaajah-2368	286	8	standard	standard	ADJ
iaajah-2368	286	9	practice	practice	NOUN
iaajah-2368	286	10	for	for	ADP
iaajah-2368	286	11	investigative	investigative	ADJ
iaajah-2368	286	12	and	and	CCONJ
iaajah-2368	286	13	forensic	forensic	ADJ
iaajah-2368	286	14	accounting	accounting	NOUN
iaajah-2368	286	15	engagements	engagement	NOUN
iaajah-2368	286	16	,	,	PUNCT
iaajah-2368	286	17	canadian	canadian	PROPN
iaajah-2368	286	18	institute	institute	PROPN
iaajah-2368	286	19	of	of	ADP
iaajah-2368	286	20	chartered	chartered	PROPN
iaajah-2368	286	21	accountant	accountant	NOUN
iaajah-2368	286	22	,	,	PUNCT
iaajah-2368	286	23	nov	nov	PROPN
iaajah-2368	286	24	2006	2006	NUM
iaajah-2368	286	25	.	.	PUNCT