id	sid	tid	token	lemma	pos
ijtc-1202	1	1	ilomata	ilomata	PROPN
ijtc-1202	1	2	international	international	ADJ
ijtc-1202	1	3	journal	journal	NOUN
ijtc-1202	1	4	of	of	ADP
ijtc-1202	1	5	tax	tax	PROPN
ijtc-1202	1	6	&	&	CCONJ
ijtc-1202	1	7	accounting	account	VERB
ijtc-1202	1	8	p	p	PROPN
ijtc-1202	1	9	-	-	PUNCT
ijtc-1202	1	10	issn	issn	NOUN
ijtc-1202	1	11	:	:	PUNCT
ijtc-1202	1	12	2714	2714	NUM
ijtc-1202	1	13	-	-	SYM
ijtc-1202	1	14	9838	9838	NUM
ijtc-1202	1	15	;	;	PUNCT
ijtc-1202	1	16	e	e	X
ijtc-1202	1	17	-	-	PUNCT
ijtc-1202	1	18	issn	issn	NOUN
ijtc-1202	1	19	:	:	PUNCT
ijtc-1202	1	20	2714	2714	NUM
ijtc-1202	1	21	-	-	SYM
ijtc-1202	1	22	9846	9846	NUM
ijtc-1202	1	23	volume	volume	NOUN
ijtc-1202	1	24	5	5	NUM
ijtc-1202	1	25	,	,	PUNCT
ijtc-1202	1	26	issue	issue	NOUN
ijtc-1202	1	27	2	2	NUM
ijtc-1202	1	28	,	,	PUNCT
ijtc-1202	1	29	april	april	PROPN
ijtc-1202	1	30	2024	2024	NUM
ijtc-1202	1	31	page	page	NOUN
ijtc-1202	1	32	no	no	NOUN
ijtc-1202	1	33	.	.	PUNCT
ijtc-1202	2	1	590	590	NUM
ijtc-1202	2	2	-	-	SYM
ijtc-1202	2	3	604	604	NUM
ijtc-1202	2	4	590	590	NUM
ijtc-1202	2	5	|	|	NOUN
ijtc-1202	2	6	ilomata	ilomata	PROPN
ijtc-1202	2	7	international	international	ADJ
ijtc-1202	2	8	journal	journal	NOUN
ijtc-1202	2	9	of	of	ADP
ijtc-1202	2	10	tax	tax	PROPN
ijtc-1202	2	11	&	&	CCONJ
ijtc-1202	2	12	accounting	account	VERB
ijtc-1202	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1202	2	14	the	the	DET
ijtc-1202	2	15	impact	impact	NOUN
ijtc-1202	2	16	of	of	ADP
ijtc-1202	2	17	forensic	forensic	ADJ
ijtc-1202	2	18	skills	skill	NOUN
ijtc-1202	2	19	on	on	ADP
ijtc-1202	2	20	fraud	fraud	NOUN
ijtc-1202	2	21	detection	detection	NOUN
ijtc-1202	2	22	in	in	ADP
ijtc-1202	2	23	federal	federal	ADJ
ijtc-1202	2	24	government	government	NOUN
ijtc-1202	2	25	agencies	agency	NOUN
ijtc-1202	2	26	in	in	ADP
ijtc-1202	2	27	nigeria	nigeria	PROPN
ijtc-1202	3	1	ugwudioha	ugwudioha	PROPN
ijtc-1202	3	2	ofili1	ofili1	PROPN
ijtc-1202	3	3	,	,	PUNCT
ijtc-1202	3	4	celestine	celestine	NOUN
ijtc-1202	3	5	chukwutem	chukwutem	PROPN
ijtc-1202	3	6	ebogbue2	ebogbue2	PROPN
ijtc-1202	3	7	,	,	PUNCT
ijtc-1202	3	8	abraham	abraham	PROPN
ijtc-1202	3	9	momoh	momoh	ADJ
ijtc-1202	3	10	idogho3	idogho3	NOUN
ijtc-1202	4	1	123nile	123nile	PROPN
ijtc-1202	4	2	university	university	NOUN
ijtc-1202	4	3	of	of	ADP
ijtc-1202	4	4	nigeria	nigeria	PROPN
ijtc-1202	4	5	,	,	PUNCT
ijtc-1202	4	6	nigeria	nigeria	PROPN
ijtc-1202	4	7	correspondent	correspondent	NOUN
ijtc-1202	4	8	:	:	PUNCT
ijtc-1202	4	9	celestineebogbue@yahoo.co.uk2	celestineebogbue@yahoo.co.uk2	PROPN
ijtc-1202	4	10	received	receive	VERB
ijtc-1202	4	11	:	:	PUNCT
ijtc-1202	4	12	march	march	PROPN
ijtc-1202	4	13	12	12	NUM
ijtc-1202	4	14	,	,	PUNCT
ijtc-1202	4	15	2024	2024	NUM
ijtc-1202	4	16	accepted	accept	VERB
ijtc-1202	4	17	:	:	PUNCT
ijtc-1202	4	18	april	april	PROPN
ijtc-1202	4	19	23	23	NUM
ijtc-1202	4	20	,	,	PUNCT
ijtc-1202	4	21	2024	2024	NUM
ijtc-1202	4	22	published	publish	VERB
ijtc-1202	4	23	:	:	PUNCT
ijtc-1202	4	24	april	april	PROPN
ijtc-1202	4	25	30	30	NUM
ijtc-1202	4	26	,	,	PUNCT
ijtc-1202	4	27	2024	2024	NUM
ijtc-1202	4	28	citation	citation	NOUN
ijtc-1202	4	29	:	:	PUNCT
ijtc-1202	4	30	ofili	ofili	NOUN
ijtc-1202	4	31	,	,	PUNCT
ijtc-1202	4	32	u.	u.	PROPN
ijtc-1202	4	33	,	,	PUNCT
ijtc-1202	4	34	ebogbue	ebogbue	PROPN
ijtc-1202	4	35	,	,	PUNCT
ijtc-1202	4	36	c	c	X
ijtc-1202	4	37	,	,	PUNCT
ijtc-1202	4	38	c.	c.	NOUN
ijtc-1202	4	39	,	,	PUNCT
ijtc-1202	4	40	idogho	idogho	PROPN
ijtc-1202	4	41	,	,	PUNCT
ijtc-1202	4	42	a	a	PRON
ijtc-1202	4	43	,	,	PUNCT
ijtc-1202	4	44	m.	m.	NOUN
ijtc-1202	4	45	(	(	PUNCT
ijtc-1202	4	46	2024	2024	NUM
ijtc-1202	4	47	)	)	PUNCT
ijtc-1202	4	48	.	.	PUNCT
ijtc-1202	5	1	the	the	DET
ijtc-1202	5	2	impact	impact	NOUN
ijtc-1202	5	3	of	of	ADP
ijtc-1202	5	4	forensic	forensic	ADJ
ijtc-1202	5	5	skills	skill	NOUN
ijtc-1202	5	6	on	on	ADP
ijtc-1202	5	7	fraud	fraud	NOUN
ijtc-1202	5	8	detection	detection	NOUN
ijtc-1202	5	9	in	in	ADP
ijtc-1202	5	10	federal	federal	ADJ
ijtc-1202	5	11	government	government	NOUN
ijtc-1202	5	12	agencies	agency	NOUN
ijtc-1202	5	13	in	in	ADP
ijtc-1202	5	14	nigeria	nigeria	PROPN
ijtc-1202	5	15	.	.	PUNCT
ijtc-1202	6	1	ilomata	ilomata	PROPN
ijtc-1202	6	2	international	international	PROPN
ijtc-1202	6	3	journal	journal	NOUN
ijtc-1202	6	4	of	of	ADP
ijtc-1202	6	5	tax	tax	NOUN
ijtc-1202	6	6	and	and	CCONJ
ijtc-1202	6	7	accounting	accounting	NOUN
ijtc-1202	6	8	,	,	PUNCT
ijtc-1202	6	9	5(2	5(2	NUM
ijtc-1202	6	10	)	)	PUNCT
ijtc-1202	6	11	,	,	PUNCT
ijtc-1202	6	12	590	590	NUM
ijtc-1202	6	13	-	-	SYM
ijtc-1202	6	14	604	604	NUM
ijtc-1202	6	15	.	.	PUNCT
ijtc-1202	7	1	https://doi.org/10.61194/ijtc.v5i2.1202	https://doi.org/10.61194/ijtc.v5i2.1202	PROPN
ijtc-1202	7	2	abstract	abstract	NOUN
ijtc-1202	7	3	:	:	PUNCT
ijtc-1202	7	4	fraud	fraud	NOUN
ijtc-1202	7	5	in	in	ADP
ijtc-1202	7	6	nigerian	nigerian	ADJ
ijtc-1202	7	7	federal	federal	ADJ
ijtc-1202	7	8	government	government	NOUN
ijtc-1202	7	9	agencies	agency	NOUN
ijtc-1202	7	10	is	be	AUX
ijtc-1202	7	11	a	a	DET
ijtc-1202	7	12	persistent	persistent	ADJ
ijtc-1202	7	13	issue	issue	NOUN
ijtc-1202	7	14	.	.	PUNCT
ijtc-1202	8	1	this	this	DET
ijtc-1202	8	2	study	study	NOUN
ijtc-1202	8	3	explores	explore	VERB
ijtc-1202	8	4	the	the	DET
ijtc-1202	8	5	impact	impact	NOUN
ijtc-1202	8	6	of	of	ADP
ijtc-1202	8	7	forensic	forensic	ADJ
ijtc-1202	8	8	skills	skill	NOUN
ijtc-1202	8	9	on	on	ADP
ijtc-1202	8	10	fraud	fraud	NOUN
ijtc-1202	8	11	detection	detection	NOUN
ijtc-1202	8	12	within	within	ADP
ijtc-1202	8	13	these	these	DET
ijtc-1202	8	14	agencies	agency	NOUN
ijtc-1202	8	15	,	,	PUNCT
ijtc-1202	8	16	building	build	VERB
ijtc-1202	8	17	upon	upon	SCONJ
ijtc-1202	8	18	the	the	DET
ijtc-1202	8	19	established	establish	VERB
ijtc-1202	8	20	connection	connection	NOUN
ijtc-1202	8	21	between	between	ADP
ijtc-1202	8	22	forensic	forensic	ADJ
ijtc-1202	8	23	accounting	accounting	NOUN
ijtc-1202	8	24	and	and	CCONJ
ijtc-1202	8	25	its	its	PRON
ijtc-1202	8	26	effectiveness	effectiveness	NOUN
ijtc-1202	8	27	in	in	ADP
ijtc-1202	8	28	uncovering	uncover	VERB
ijtc-1202	8	29	fraudulent	fraudulent	ADJ
ijtc-1202	8	30	activity	activity	NOUN
ijtc-1202	8	31	.	.	PUNCT
ijtc-1202	9	1	to	to	PART
ijtc-1202	9	2	achieve	achieve	VERB
ijtc-1202	9	3	this	this	PRON
ijtc-1202	9	4	,	,	PUNCT
ijtc-1202	9	5	we	we	PRON
ijtc-1202	9	6	investigated	investigate	VERB
ijtc-1202	9	7	the	the	DET
ijtc-1202	9	8	impact	impact	NOUN
ijtc-1202	9	9	of	of	ADP
ijtc-1202	9	10	forensic	forensic	ADJ
ijtc-1202	9	11	and	and	CCONJ
ijtc-1202	9	12	audit	audit	NOUN
ijtc-1202	9	13	skills	skill	NOUN
ijtc-1202	9	14	on	on	ADP
ijtc-1202	9	15	fraud	fraud	NOUN
ijtc-1202	9	16	detection	detection	NOUN
ijtc-1202	9	17	in	in	ADP
ijtc-1202	9	18	the	the	DET
ijtc-1202	9	19	federal	federal	ADJ
ijtc-1202	9	20	government	government	NOUN
ijtc-1202	9	21	agencies	agency	NOUN
ijtc-1202	9	22	in	in	ADP
ijtc-1202	9	23	nigeria	nigeria	PROPN
ijtc-1202	9	24	,	,	PUNCT
ijtc-1202	9	25	identifying	identify	VERB
ijtc-1202	9	26	its	its	PRON
ijtc-1202	9	27	implications	implication	NOUN
ijtc-1202	9	28	on	on	ADP
ijtc-1202	9	29	government	government	NOUN
ijtc-1202	9	30	resources	resource	NOUN
ijtc-1202	9	31	.	.	PUNCT
ijtc-1202	10	1	the	the	DET
ijtc-1202	10	2	focus	focus	NOUN
ijtc-1202	10	3	was	be	AUX
ijtc-1202	10	4	on	on	ADP
ijtc-1202	10	5	all	all	DET
ijtc-1202	10	6	the	the	DET
ijtc-1202	10	7	federal	federal	ADJ
ijtc-1202	10	8	government	government	NOUN
ijtc-1202	10	9	ministries	ministry	NOUN
ijtc-1202	10	10	and	and	CCONJ
ijtc-1202	10	11	agencies	agency	NOUN
ijtc-1202	10	12	in	in	ADP
ijtc-1202	10	13	abuja	abuja	PROPN
ijtc-1202	10	14	(	(	PUNCT
ijtc-1202	10	15	the	the	DET
ijtc-1202	10	16	federal	federal	ADJ
ijtc-1202	10	17	capital	capital	NOUN
ijtc-1202	10	18	territory	territory	NOUN
ijtc-1202	10	19	)	)	PUNCT
ijtc-1202	10	20	.	.	PUNCT
ijtc-1202	11	1	with	with	ADP
ijtc-1202	11	2	the	the	DET
ijtc-1202	11	3	stratified	stratified	ADJ
ijtc-1202	11	4	random	random	ADJ
ijtc-1202	11	5	sampling	sampling	NOUN
ijtc-1202	11	6	,	,	PUNCT
ijtc-1202	11	7	a	a	DET
ijtc-1202	11	8	sample	sample	NOUN
ijtc-1202	11	9	size	size	NOUN
ijtc-1202	11	10	of	of	ADP
ijtc-1202	11	11	100	100	NUM
ijtc-1202	11	12	was	be	AUX
ijtc-1202	11	13	selected	select	VERB
ijtc-1202	11	14	.	.	PUNCT
ijtc-1202	12	1	the	the	DET
ijtc-1202	12	2	non	non	ADJ
ijtc-1202	12	3	-	-	ADJ
ijtc-1202	12	4	experimental	experimental	ADJ
ijtc-1202	12	5	research	research	NOUN
ijtc-1202	12	6	approach	approach	NOUN
ijtc-1202	12	7	was	be	AUX
ijtc-1202	12	8	adopted	adopt	VERB
ijtc-1202	12	9	in	in	ADP
ijtc-1202	12	10	the	the	DET
ijtc-1202	12	11	collection	collection	NOUN
ijtc-1202	12	12	and	and	CCONJ
ijtc-1202	12	13	analysis	analysis	NOUN
ijtc-1202	12	14	of	of	ADP
ijtc-1202	12	15	data	datum	NOUN
ijtc-1202	12	16	with	with	ADP
ijtc-1202	12	17	the	the	DET
ijtc-1202	12	18	ordinary	ordinary	ADJ
ijtc-1202	12	19	least	least	ADJ
ijtc-1202	12	20	square	square	ADJ
ijtc-1202	12	21	(	(	PUNCT
ijtc-1202	12	22	ols	ol	NOUN
ijtc-1202	12	23	)	)	PUNCT
ijtc-1202	12	24	and	and	CCONJ
ijtc-1202	12	25	regression	regression	VERB
ijtc-1202	12	26	analysis	analysis	NOUN
ijtc-1202	12	27	used	use	VERB
ijtc-1202	12	28	to	to	PART
ijtc-1202	12	29	interpret	interpret	VERB
ijtc-1202	12	30	the	the	DET
ijtc-1202	12	31	data	datum	NOUN
ijtc-1202	12	32	.	.	PUNCT
ijtc-1202	13	1	the	the	DET
ijtc-1202	13	2	results	result	NOUN
ijtc-1202	13	3	of	of	ADP
ijtc-1202	13	4	the	the	DET
ijtc-1202	13	5	findings	finding	NOUN
ijtc-1202	13	6	indicated	indicate	VERB
ijtc-1202	13	7	that	that	SCONJ
ijtc-1202	13	8	no	no	DET
ijtc-1202	13	9	significant	significant	ADJ
ijtc-1202	13	10	relationship	relationship	NOUN
ijtc-1202	13	11	exists	exist	VERB
ijtc-1202	13	12	between	between	ADP
ijtc-1202	13	13	forensic	forensic	ADJ
ijtc-1202	13	14	skills	skill	NOUN
ijtc-1202	13	15	and	and	CCONJ
ijtc-1202	13	16	fraud	fraud	NOUN
ijtc-1202	13	17	detection	detection	NOUN
ijtc-1202	13	18	(	(	PUNCT
ijtc-1202	13	19	where	where	SCONJ
ijtc-1202	13	20	the	the	DET
ijtc-1202	13	21	p	p	NOUN
ijtc-1202	13	22	-	-	PUNCT
ijtc-1202	13	23	value	value	NOUN
ijtc-1202	13	24	of	of	ADP
ijtc-1202	13	25	0.507	0.507	NUM
ijtc-1202	13	26	>	>	SYM
ijtc-1202	13	27	0.05	0.05	NUM
ijtc-1202	13	28	significant	significant	ADJ
ijtc-1202	13	29	level	level	NOUN
ijtc-1202	13	30	)	)	PUNCT
ijtc-1202	13	31	,	,	PUNCT
ijtc-1202	13	32	and	and	CCONJ
ijtc-1202	13	33	the	the	DET
ijtc-1202	13	34	existence	existence	NOUN
ijtc-1202	13	35	of	of	ADP
ijtc-1202	13	36	a	a	DET
ijtc-1202	13	37	significant	significant	ADJ
ijtc-1202	13	38	relationship	relationship	NOUN
ijtc-1202	13	39	between	between	ADP
ijtc-1202	13	40	audit	audit	NOUN
ijtc-1202	13	41	skills	skill	NOUN
ijtc-1202	13	42	and	and	CCONJ
ijtc-1202	13	43	fraud	fraud	NOUN
ijtc-1202	13	44	detection	detection	NOUN
ijtc-1202	13	45	in	in	ADP
ijtc-1202	13	46	federal	federal	ADJ
ijtc-1202	13	47	government	government	NOUN
ijtc-1202	13	48	agencies	agency	NOUN
ijtc-1202	13	49	(	(	PUNCT
ijtc-1202	13	50	with	with	ADP
ijtc-1202	13	51	a	a	DET
ijtc-1202	13	52	p	p	NOUN
ijtc-1202	13	53	-	-	PUNCT
ijtc-1202	13	54	value	value	NOUN
ijtc-1202	13	55	of	of	ADP
ijtc-1202	13	56	0.000	0.000	NUM
ijtc-1202	13	57	<	<	NOUN
ijtc-1202	13	58	0.05	0.05	NUM
ijtc-1202	13	59	level	level	NOUN
ijtc-1202	13	60	of	of	ADP
ijtc-1202	13	61	significance	significance	NOUN
ijtc-1202	13	62	)	)	PUNCT
ijtc-1202	13	63	.	.	PUNCT
ijtc-1202	14	1	this	this	DET
ijtc-1202	14	2	study	study	NOUN
ijtc-1202	14	3	recommends	recommend	VERB
ijtc-1202	14	4	increased	increase	VERB
ijtc-1202	14	5	investment	investment	NOUN
ijtc-1202	14	6	in	in	ADP
ijtc-1202	14	7	personnel	personnel	NOUN
ijtc-1202	14	8	with	with	ADP
ijtc-1202	14	9	forensic	forensic	ADJ
ijtc-1202	14	10	and	and	CCONJ
ijtc-1202	14	11	audit	audit	NOUN
ijtc-1202	14	12	skills	skill	NOUN
ijtc-1202	14	13	as	as	ADP
ijtc-1202	14	14	a	a	DET
ijtc-1202	14	15	course	course	NOUN
ijtc-1202	14	16	of	of	ADP
ijtc-1202	14	17	action	action	NOUN
ijtc-1202	14	18	to	to	PART
ijtc-1202	14	19	strengthen	strengthen	VERB
ijtc-1202	14	20	fraud	fraud	NOUN
ijtc-1202	14	21	detection	detection	NOUN
ijtc-1202	14	22	efforts	effort	NOUN
ijtc-1202	14	23	and	and	CCONJ
ijtc-1202	14	24	improve	improve	VERB
ijtc-1202	14	25	financial	financial	ADJ
ijtc-1202	14	26	accountability	accountability	NOUN
ijtc-1202	14	27	in	in	ADP
ijtc-1202	14	28	federal	federal	ADJ
ijtc-1202	14	29	government	government	NOUN
ijtc-1202	14	30	agencies	agency	NOUN
ijtc-1202	14	31	in	in	ADP
ijtc-1202	14	32	nigeria	nigeria	PROPN
ijtc-1202	14	33	.	.	PUNCT
ijtc-1202	15	1	keywords	keyword	NOUN
ijtc-1202	15	2	:	:	PUNCT
ijtc-1202	15	3	forensic	forensic	ADJ
ijtc-1202	15	4	,	,	PUNCT
ijtc-1202	15	5	forensic	forensic	ADJ
ijtc-1202	15	6	skills	skill	NOUN
ijtc-1202	15	7	,	,	PUNCT
ijtc-1202	15	8	forensic	forensic	ADJ
ijtc-1202	15	9	accounting	accounting	NOUN
ijtc-1202	15	10	/	/	SYM
ijtc-1202	15	11	auditing	auditing	NOUN
ijtc-1202	15	12	,	,	PUNCT
ijtc-1202	15	13	fraud	fraud	NOUN
ijtc-1202	15	14	detection	detection	PROPN
ijtc-1202	15	15	,	,	PUNCT
ijtc-1202	15	16	fraud	fraud	NOUN
ijtc-1202	15	17	theory	theory	NOUN
ijtc-1202	15	18	this	this	PRON
ijtc-1202	15	19	is	be	AUX
ijtc-1202	15	20	an	an	DET
ijtc-1202	15	21	open	open	ADJ
ijtc-1202	15	22	access	access	NOUN
ijtc-1202	15	23	article	article	NOUN
ijtc-1202	15	24	under	under	ADP
ijtc-1202	15	25	the	the	DET
ijtc-1202	15	26	cc	cc	NOUN
ijtc-1202	15	27	-	-	PUNCT
ijtc-1202	15	28	by	by	ADP
ijtc-1202	15	29	4.0	4.0	NUM
ijtc-1202	15	30	license	license	NOUN
ijtc-1202	15	31	.	.	PUNCT
ijtc-1202	16	1	introduction	introduction	NOUN
ijtc-1202	16	2	conventional	conventional	ADJ
ijtc-1202	16	3	audit	audit	NOUN
ijtc-1202	16	4	skills	skill	NOUN
ijtc-1202	16	5	are	be	AUX
ijtc-1202	16	6	assumed	assume	VERB
ijtc-1202	16	7	to	to	PART
ijtc-1202	16	8	lack	lack	VERB
ijtc-1202	16	9	credibility	credibility	NOUN
ijtc-1202	16	10	in	in	ADP
ijtc-1202	16	11	the	the	DET
ijtc-1202	16	12	public	public	ADJ
ijtc-1202	16	13	sector	sector	NOUN
ijtc-1202	16	14	in	in	ADP
ijtc-1202	16	15	detecting	detect	VERB
ijtc-1202	16	16	crimes	crime	NOUN
ijtc-1202	16	17	.	.	PUNCT
ijtc-1202	17	1	this	this	PRON
ijtc-1202	17	2	has	have	AUX
ijtc-1202	17	3	become	become	VERB
ijtc-1202	17	4	an	an	DET
ijtc-1202	17	5	issue	issue	NOUN
ijtc-1202	17	6	of	of	ADP
ijtc-1202	17	7	discussion	discussion	NOUN
ijtc-1202	17	8	as	as	ADP
ijtc-1202	17	9	high	high	ADJ
ijtc-1202	17	10	-	-	PUNCT
ijtc-1202	17	11	profile	profile	NOUN
ijtc-1202	17	12	fraud	fraud	NOUN
ijtc-1202	17	13	cases	case	NOUN
ijtc-1202	17	14	are	be	AUX
ijtc-1202	17	15	recorded	record	VERB
ijtc-1202	17	16	in	in	ADP
ijtc-1202	17	17	the	the	DET
ijtc-1202	17	18	nigerian	nigerian	ADJ
ijtc-1202	17	19	federal	federal	ADJ
ijtc-1202	17	20	agencies	agency	NOUN
ijtc-1202	17	21	.	.	PUNCT
ijtc-1202	18	1	controlling	control	VERB
ijtc-1202	18	2	the	the	DET
ijtc-1202	18	3	frauds	fraud	NOUN
ijtc-1202	18	4	or	or	CCONJ
ijtc-1202	18	5	what	what	PRON
ijtc-1202	18	6	is	be	AUX
ijtc-1202	18	7	generally	generally	ADV
ijtc-1202	18	8	regarded	regard	VERB
ijtc-1202	18	9	as	as	ADP
ijtc-1202	18	10	“	"	PUNCT
ijtc-1202	18	11	corruption	corruption	NOUN
ijtc-1202	18	12	”	"	PUNCT
ijtc-1202	18	13	in	in	ADP
ijtc-1202	18	14	the	the	DET
ijtc-1202	18	15	federal	federal	ADJ
ijtc-1202	18	16	agencies	agency	NOUN
ijtc-1202	18	17	,	,	PUNCT
ijtc-1202	18	18	requires	require	VERB
ijtc-1202	18	19	the	the	DET
ijtc-1202	18	20	services	service	NOUN
ijtc-1202	18	21	of	of	ADP
ijtc-1202	18	22	forensic	forensic	ADJ
ijtc-1202	18	23	accountants	accountant	NOUN
ijtc-1202	18	24	,	,	PUNCT
ijtc-1202	18	25	as	as	SCONJ
ijtc-1202	18	26	it	it	PRON
ijtc-1202	18	27	“	"	PUNCT
ijtc-1202	18	28	has	have	AUX
ijtc-1202	18	29	thus	thus	ADV
ijtc-1202	18	30	been	be	AUX
ijtc-1202	18	31	one	one	NUM
ijtc-1202	18	32	of	of	ADP
ijtc-1202	18	33	the	the	DET
ijtc-1202	18	34	key	key	ADJ
ijtc-1202	18	35	issues	issue	NOUN
ijtc-1202	18	36	articulated	articulate	VERB
ijtc-1202	18	37	by	by	ADP
ijtc-1202	18	38	most	most	ADJ
ijtc-1202	18	39	developing	develop	VERB
ijtc-1202	18	40	nations	nation	NOUN
ijtc-1202	18	41	deepened	deepen	VERB
ijtc-1202	18	42	in	in	ADP
ijtc-1202	18	43	corrupt	corrupt	ADJ
ijtc-1202	18	44	practices	practice	NOUN
ijtc-1202	18	45	”	"	PUNCT
ijtc-1202	18	46	(	(	PUNCT
ijtc-1202	18	47	u.	u.	NOUN
ijtc-1202	18	48	et	et	PROPN
ijtc-1202	18	49	al	al	PROPN
ijtc-1202	18	50	.	.	PROPN
ijtc-1202	18	51	,	,	PUNCT
ijtc-1202	18	52	2015	2015	NUM
ijtc-1202	18	53	)	)	PUNCT
ijtc-1202	18	54	.	.	PUNCT
ijtc-1202	19	1	in	in	ADP
ijtc-1202	19	2	nigeria	nigeria	PROPN
ijtc-1202	19	3	,	,	PUNCT
ijtc-1202	19	4	different	different	ADJ
ijtc-1202	19	5	governments	government	NOUN
ijtc-1202	19	6	deduced	deduce	VERB
ijtc-1202	19	7	different	different	ADJ
ijtc-1202	19	8	means	mean	NOUN
ijtc-1202	19	9	of	of	ADP
ijtc-1202	19	10	fighting	fight	VERB
ijtc-1202	19	11	these	these	DET
ijtc-1202	19	12	financial	financial	ADJ
ijtc-1202	19	13	frauds	fraud	NOUN
ijtc-1202	19	14	,	,	PUNCT
ijtc-1202	19	15	even	even	ADV
ijtc-1202	19	16	though	though	SCONJ
ijtc-1202	19	17	the	the	DET
ijtc-1202	19	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1202	19	19	mailto:celestineebogbue@yahoo.co.uk	mailto:celestineebogbue@yahoo.co.uk	NOUN
ijtc-1202	19	20	https://doi.org/10.61194/ijtc.v5i2.1202	https://doi.org/10.61194/ijtc.v5i2.1202	NOUN
ijtc-1202	19	21	the	the	DET
ijtc-1202	19	22	impact	impact	NOUN
ijtc-1202	19	23	of	of	ADP
ijtc-1202	19	24	forensic	forensic	ADJ
ijtc-1202	19	25	skills	skill	NOUN
ijtc-1202	19	26	on	on	ADP
ijtc-1202	19	27	fraud	fraud	NOUN
ijtc-1202	19	28	detection	detection	NOUN
ijtc-1202	19	29	in	in	ADP
ijtc-1202	19	30	federal	federal	ADJ
ijtc-1202	19	31	government	government	NOUN
ijtc-1202	19	32	agencies	agency	NOUN
ijtc-1202	19	33	in	in	ADP
ijtc-1202	19	34	nigeria	nigeria	PROPN
ijtc-1202	19	35	ofili	ofili	PROPN
ijtc-1202	19	36	,	,	PUNCT
ijtc-1202	19	37	ebogbue	ebogbue	NOUN
ijtc-1202	19	38	,	,	PUNCT
ijtc-1202	19	39	and	and	CCONJ
ijtc-1202	19	40	idogho	idogho	NOUN
ijtc-1202	19	41	591	591	NUM
ijtc-1202	19	42	|	|	ADV
ijtc-1202	19	43	ilomata	ilomata	PROPN
ijtc-1202	19	44	international	international	ADJ
ijtc-1202	19	45	journal	journal	NOUN
ijtc-1202	19	46	of	of	ADP
ijtc-1202	19	47	tax	tax	PROPN
ijtc-1202	19	48	&	&	CCONJ
ijtc-1202	19	49	accounting	accounting	PROPN
ijtc-1202	19	50	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1202	19	51	results	result	NOUN
ijtc-1202	19	52	insignificantly	insignificantly	ADV
ijtc-1202	19	53	impacted	impact	VERB
ijtc-1202	19	54	the	the	DET
ijtc-1202	19	55	economy	economy	NOUN
ijtc-1202	19	56	with	with	ADP
ijtc-1202	19	57	massive	massive	ADJ
ijtc-1202	19	58	funds	fund	NOUN
ijtc-1202	19	59	having	having	AUX
ijtc-1202	19	60	been	be	AUX
ijtc-1202	19	61	spent	spend	VERB
ijtc-1202	19	62	.	.	PUNCT
ijtc-1202	20	1	the	the	DET
ijtc-1202	20	2	conventional	conventional	ADJ
ijtc-1202	20	3	audit	audit	NOUN
ijtc-1202	20	4	quality	quality	NOUN
ijtc-1202	20	5	exercise	exercise	NOUN
ijtc-1202	20	6	has	have	AUX
ijtc-1202	20	7	been	be	AUX
ijtc-1202	20	8	questioned	question	VERB
ijtc-1202	20	9	due	due	ADP
ijtc-1202	20	10	to	to	ADP
ijtc-1202	20	11	cases	case	NOUN
ijtc-1202	20	12	of	of	ADP
ijtc-1202	20	13	reported	report	VERB
ijtc-1202	20	14	fraud	fraud	NOUN
ijtc-1202	20	15	in	in	ADP
ijtc-1202	20	16	the	the	DET
ijtc-1202	20	17	public	public	ADJ
ijtc-1202	20	18	sector	sector	NOUN
ijtc-1202	20	19	as	as	ADP
ijtc-1202	20	20	non	non	ADJ
ijtc-1202	20	21	-	-	NOUN
ijtc-1202	20	22	performance	performance	NOUN
ijtc-1202	20	23	or	or	CCONJ
ijtc-1202	20	24	inadequate	inadequate	ADJ
ijtc-1202	20	25	utilization	utilization	NOUN
ijtc-1202	20	26	of	of	ADP
ijtc-1202	20	27	taxpayers	taxpayer	NOUN
ijtc-1202	20	28	'	'	PART
ijtc-1202	20	29	resources	resource	NOUN
ijtc-1202	20	30	is	be	AUX
ijtc-1202	20	31	being	be	AUX
ijtc-1202	20	32	revealed	reveal	VERB
ijtc-1202	20	33	.	.	PUNCT
ijtc-1202	21	1	(	(	PUNCT
ijtc-1202	21	2	pricewaterhousecoopers	pricewaterhousecooper	NOUN
ijtc-1202	21	3	,	,	PUNCT
ijtc-1202	21	4	2022	2022	NUM
ijtc-1202	21	5	)	)	PUNCT
ijtc-1202	21	6	revealed	reveal	VERB
ijtc-1202	21	7	an	an	DET
ijtc-1202	21	8	increase	increase	NOUN
ijtc-1202	21	9	in	in	ADP
ijtc-1202	21	10	the	the	DET
ijtc-1202	21	11	number	number	NOUN
ijtc-1202	21	12	of	of	ADP
ijtc-1202	21	13	fraudulent	fraudulent	ADJ
ijtc-1202	21	14	and	and	CCONJ
ijtc-1202	21	15	suspicious	suspicious	ADJ
ijtc-1202	21	16	financial	financial	ADJ
ijtc-1202	21	17	activities	activity	NOUN
ijtc-1202	21	18	around	around	ADP
ijtc-1202	21	19	the	the	DET
ijtc-1202	21	20	globe	globe	NOUN
ijtc-1202	21	21	.	.	PUNCT
ijtc-1202	22	1	in	in	ADP
ijtc-1202	22	2	the	the	DET
ijtc-1202	22	3	nigerian	nigerian	ADJ
ijtc-1202	22	4	public	public	ADJ
ijtc-1202	22	5	sector	sector	NOUN
ijtc-1202	22	6	,	,	PUNCT
ijtc-1202	22	7	it	it	PRON
ijtc-1202	22	8	is	be	AUX
ijtc-1202	22	9	practically	practically	ADV
ijtc-1202	22	10	impossible	impossible	ADJ
ijtc-1202	22	11	to	to	PART
ijtc-1202	22	12	decipher	decipher	VERB
ijtc-1202	22	13	the	the	DET
ijtc-1202	22	14	problems	problem	NOUN
ijtc-1202	22	15	of	of	ADP
ijtc-1202	22	16	fraudulent	fraudulent	ADJ
ijtc-1202	22	17	practices	practice	NOUN
ijtc-1202	22	18	among	among	ADP
ijtc-1202	22	19	the	the	DET
ijtc-1202	22	20	civil	civil	ADJ
ijtc-1202	22	21	servants	servant	NOUN
ijtc-1202	22	22	and	and	CCONJ
ijtc-1202	22	23	the	the	DET
ijtc-1202	22	24	political	political	ADJ
ijtc-1202	22	25	class	class	NOUN
ijtc-1202	22	26	.	.	PUNCT
ijtc-1202	23	1	the	the	DET
ijtc-1202	23	2	practices	practice	NOUN
ijtc-1202	23	3	range	range	VERB
ijtc-1202	23	4	from	from	ADP
ijtc-1202	23	5	contract	contract	NOUN
ijtc-1202	23	6	overstatement	overstatement	NOUN
ijtc-1202	23	7	,	,	PUNCT
ijtc-1202	23	8	unauthorized	unauthorized	ADJ
ijtc-1202	23	9	and	and	CCONJ
ijtc-1202	23	10	unapproved	unapproved	ADJ
ijtc-1202	23	11	expenditures	expenditure	NOUN
ijtc-1202	23	12	,	,	PUNCT
ijtc-1202	23	13	fictitious	fictitious	ADJ
ijtc-1202	23	14	reporting	reporting	NOUN
ijtc-1202	23	15	,	,	PUNCT
ijtc-1202	23	16	asset	asset	NOUN
ijtc-1202	23	17	misuse	misuse	NOUN
ijtc-1202	23	18	/	/	SYM
ijtc-1202	23	19	conversion	conversion	NOUN
ijtc-1202	23	20	for	for	ADP
ijtc-1202	23	21	personal	personal	ADJ
ijtc-1202	23	22	use	use	NOUN
ijtc-1202	23	23	,	,	PUNCT
ijtc-1202	23	24	ghost	ghost	NOUN
ijtc-1202	23	25	employees	employee	NOUN
ijtc-1202	23	26	in	in	ADP
ijtc-1202	23	27	the	the	DET
ijtc-1202	23	28	payroll	payroll	NOUN
ijtc-1202	23	29	,	,	PUNCT
ijtc-1202	23	30	financial	financial	ADJ
ijtc-1202	23	31	extortion	extortion	NOUN
ijtc-1202	23	32	,	,	PUNCT
ijtc-1202	23	33	budget	budget	NOUN
ijtc-1202	23	34	falsification	falsification	NOUN
ijtc-1202	23	35	/	/	SYM
ijtc-1202	23	36	padding	padding	NOUN
ijtc-1202	23	37	,	,	PUNCT
ijtc-1202	23	38	tax	tax	NOUN
ijtc-1202	23	39	under	under	ADP
ijtc-1202	23	40	and	and	CCONJ
ijtc-1202	23	41	overstatement	overstatement	ADJ
ijtc-1202	23	42	,	,	PUNCT
ijtc-1202	23	43	forgery	forgery	NOUN
ijtc-1202	23	44	,	,	PUNCT
ijtc-1202	23	45	financial	financial	ADJ
ijtc-1202	23	46	records	record	NOUN
ijtc-1202	23	47	falsification	falsification	NOUN
ijtc-1202	23	48	,	,	PUNCT
ijtc-1202	23	49	etc	etc	X
ijtc-1202	23	50	.	.	X
ijtc-1202	24	1	(	(	PUNCT
ijtc-1202	24	2	g	g	PROPN
ijtc-1202	24	3	&	&	CCONJ
ijtc-1202	24	4	atah	atah	PROPN
ijtc-1202	24	5	,	,	PUNCT
ijtc-1202	24	6	2023	2023	NUM
ijtc-1202	24	7	;	;	PUNCT
ijtc-1202	24	8	nisak	nisak	PROPN
ijtc-1202	24	9	&	&	CCONJ
ijtc-1202	24	10	kurniawan	kurniawan	PROPN
ijtc-1202	24	11	,	,	PUNCT
ijtc-1202	24	12	2013	2013	NUM
ijtc-1202	24	13	)	)	PUNCT
ijtc-1202	24	14	.	.	PUNCT
ijtc-1202	25	1	most	most	ADJ
ijtc-1202	25	2	of	of	ADP
ijtc-1202	25	3	these	these	PRON
ijtc-1202	25	4	are	be	AUX
ijtc-1202	25	5	outside	outside	ADP
ijtc-1202	25	6	the	the	DET
ijtc-1202	25	7	general	general	ADJ
ijtc-1202	25	8	purview	purview	NOUN
ijtc-1202	25	9	of	of	ADP
ijtc-1202	25	10	the	the	DET
ijtc-1202	25	11	conventional	conventional	ADJ
ijtc-1202	25	12	audit	audit	NOUN
ijtc-1202	25	13	exercise	exercise	NOUN
ijtc-1202	25	14	and	and	CCONJ
ijtc-1202	25	15	,	,	PUNCT
ijtc-1202	25	16	therefore	therefore	ADV
ijtc-1202	25	17	,	,	PUNCT
ijtc-1202	25	18	it	it	PRON
ijtc-1202	25	19	is	be	AUX
ijtc-1202	25	20	difficult	difficult	ADJ
ijtc-1202	25	21	to	to	PART
ijtc-1202	25	22	detect	detect	VERB
ijtc-1202	25	23	using	use	VERB
ijtc-1202	25	24	the	the	DET
ijtc-1202	25	25	traditional	traditional	ADJ
ijtc-1202	25	26	audit	audit	NOUN
ijtc-1202	25	27	process	process	NOUN
ijtc-1202	25	28	even	even	ADV
ijtc-1202	25	29	as	as	SCONJ
ijtc-1202	25	30	the	the	DET
ijtc-1202	25	31	detection	detection	NOUN
ijtc-1202	25	32	of	of	ADP
ijtc-1202	25	33	fraud	fraud	NOUN
ijtc-1202	25	34	is	be	AUX
ijtc-1202	25	35	not	not	PART
ijtc-1202	25	36	a	a	DET
ijtc-1202	25	37	responsibility	responsibility	NOUN
ijtc-1202	25	38	of	of	ADP
ijtc-1202	25	39	the	the	DET
ijtc-1202	25	40	conventional	conventional	ADJ
ijtc-1202	25	41	auditor	auditor	NOUN
ijtc-1202	25	42	(	(	PUNCT
ijtc-1202	25	43	mansor	mansor	PROPN
ijtc-1202	25	44	&	&	CCONJ
ijtc-1202	25	45	abdullahi	abdullahi	PROPN
ijtc-1202	25	46	,	,	PUNCT
ijtc-1202	25	47	2015	2015	NUM
ijtc-1202	25	48	;	;	PUNCT
ijtc-1202	25	49	rahmawati	rahmawati	PROPN
ijtc-1202	25	50	&	&	CCONJ
ijtc-1202	25	51	kassim	kassim	PROPN
ijtc-1202	25	52	,	,	PUNCT
ijtc-1202	25	53	2020	2020	NUM
ijtc-1202	25	54	)	)	PUNCT
ijtc-1202	25	55	.	.	PUNCT
ijtc-1202	26	1	the	the	DET
ijtc-1202	26	2	rise	rise	NOUN
ijtc-1202	26	3	in	in	ADP
ijtc-1202	26	4	the	the	DET
ijtc-1202	26	5	level	level	NOUN
ijtc-1202	26	6	of	of	ADP
ijtc-1202	26	7	fraudulent	fraudulent	ADJ
ijtc-1202	26	8	activities	activity	NOUN
ijtc-1202	26	9	perpetrated	perpetrate	VERB
ijtc-1202	26	10	by	by	ADP
ijtc-1202	26	11	civil	civil	ADJ
ijtc-1202	26	12	servants	servant	NOUN
ijtc-1202	26	13	and	and	CCONJ
ijtc-1202	26	14	politicians	politician	NOUN
ijtc-1202	26	15	in	in	ADP
ijtc-1202	26	16	nigeria	nigeria	PROPN
ijtc-1202	26	17	,	,	PUNCT
ijtc-1202	26	18	with	with	ADP
ijtc-1202	26	19	many	many	ADJ
ijtc-1202	26	20	standing	standing	ADJ
ijtc-1202	26	21	trials	trial	NOUN
ijtc-1202	26	22	in	in	ADP
ijtc-1202	26	23	courts	court	NOUN
ijtc-1202	26	24	had	have	AUX
ijtc-1202	26	25	rejuvenated	rejuvenate	VERB
ijtc-1202	26	26	the	the	DET
ijtc-1202	26	27	call	call	NOUN
ijtc-1202	26	28	for	for	ADP
ijtc-1202	26	29	the	the	DET
ijtc-1202	26	30	use	use	NOUN
ijtc-1202	26	31	of	of	ADP
ijtc-1202	26	32	forensic	forensic	ADJ
ijtc-1202	26	33	audit	audit	NOUN
ijtc-1202	26	34	skills	skill	NOUN
ijtc-1202	26	35	in	in	ADP
ijtc-1202	26	36	investigating	investigate	VERB
ijtc-1202	26	37	fraudulent	fraudulent	ADJ
ijtc-1202	26	38	activities	activity	NOUN
ijtc-1202	26	39	in	in	ADP
ijtc-1202	26	40	the	the	DET
ijtc-1202	26	41	public	public	ADJ
ijtc-1202	26	42	sector	sector	NOUN
ijtc-1202	26	43	.	.	PUNCT
ijtc-1202	27	1	akeke	akeke	PROPN
ijtc-1202	27	2	and	and	CCONJ
ijtc-1202	27	3	atah	atah	NOUN
ijtc-1202	27	4	(	(	PUNCT
ijtc-1202	27	5	2020	2020	NUM
ijtc-1202	27	6	)	)	PUNCT
ijtc-1202	27	7	,	,	PUNCT
ijtc-1202	27	8	opined	opine	VERB
ijtc-1202	27	9	for	for	ADP
ijtc-1202	27	10	the	the	DET
ijtc-1202	27	11	equipping	equipping	NOUN
ijtc-1202	27	12	of	of	ADP
ijtc-1202	27	13	accountants	accountant	NOUN
ijtc-1202	27	14	to	to	PART
ijtc-1202	27	15	be	be	AUX
ijtc-1202	27	16	fully	fully	ADV
ijtc-1202	27	17	equipped	equip	VERB
ijtc-1202	27	18	with	with	ADP
ijtc-1202	27	19	advanced	advanced	ADJ
ijtc-1202	27	20	abilities	ability	NOUN
ijtc-1202	27	21	to	to	PART
ijtc-1202	27	22	be	be	AUX
ijtc-1202	27	23	able	able	ADJ
ijtc-1202	27	24	to	to	PART
ijtc-1202	27	25	fish	fish	VERB
ijtc-1202	27	26	out	out	ADP
ijtc-1202	27	27	the	the	DET
ijtc-1202	27	28	scavengers	scavenger	NOUN
ijtc-1202	27	29	utilizing	utilize	VERB
ijtc-1202	27	30	the	the	DET
ijtc-1202	27	31	failure	failure	NOUN
ijtc-1202	27	32	in	in	ADP
ijtc-1202	27	33	the	the	DET
ijtc-1202	27	34	systems	system	NOUN
ijtc-1202	27	35	to	to	PART
ijtc-1202	27	36	misappropriate	misappropriate	VERB
ijtc-1202	27	37	the	the	DET
ijtc-1202	27	38	funds	fund	NOUN
ijtc-1202	27	39	and	and	CCONJ
ijtc-1202	27	40	punish	punish	VERB
ijtc-1202	27	41	the	the	DET
ijtc-1202	27	42	populace	populace	NOUN
ijtc-1202	27	43	of	of	ADP
ijtc-1202	27	44	nigerians	nigerians	PROPN
ijtc-1202	27	45	.	.	PUNCT
ijtc-1202	28	1	therefore	therefore	ADV
ijtc-1202	28	2	,	,	PUNCT
ijtc-1202	28	3	skills	skill	VERB
ijtc-1202	28	4	more	more	ADV
ijtc-1202	28	5	sophisticated	sophisticated	ADJ
ijtc-1202	28	6	and	and	CCONJ
ijtc-1202	28	7	comprehensive	comprehensive	ADJ
ijtc-1202	28	8	than	than	ADP
ijtc-1202	28	9	traditional	traditional	ADJ
ijtc-1202	28	10	accounting	accounting	NOUN
ijtc-1202	28	11	and	and	CCONJ
ijtc-1202	28	12	auditing	auditing	NOUN
ijtc-1202	28	13	skills	skill	NOUN
ijtc-1202	28	14	are	be	AUX
ijtc-1202	28	15	required	require	VERB
ijtc-1202	28	16	from	from	ADP
ijtc-1202	28	17	setting	set	VERB
ijtc-1202	28	18	up	up	ADP
ijtc-1202	28	19	internal	internal	ADJ
ijtc-1202	28	20	control	control	NOUN
ijtc-1202	28	21	systems	system	NOUN
ijtc-1202	28	22	to	to	ADP
ijtc-1202	28	23	detecting	detect	VERB
ijtc-1202	28	24	all	all	DET
ijtc-1202	28	25	elements	element	NOUN
ijtc-1202	28	26	of	of	ADP
ijtc-1202	28	27	fraud	fraud	NOUN
ijtc-1202	28	28	with	with	ADP
ijtc-1202	28	29	proof	proof	NOUN
ijtc-1202	28	30	.	.	PUNCT
ijtc-1202	29	1	to	to	PART
ijtc-1202	29	2	detect	detect	VERB
ijtc-1202	29	3	fraud	fraud	NOUN
ijtc-1202	29	4	,	,	PUNCT
ijtc-1202	29	5	forensic	forensic	ADJ
ijtc-1202	29	6	accountants	accountant	NOUN
ijtc-1202	29	7	utilize	utilize	VERB
ijtc-1202	29	8	exceptional	exceptional	ADJ
ijtc-1202	29	9	skills	skill	NOUN
ijtc-1202	29	10	beyond	beyond	ADP
ijtc-1202	29	11	the	the	DET
ijtc-1202	29	12	traditional	traditional	ADJ
ijtc-1202	29	13	accounting	accounting	NOUN
ijtc-1202	29	14	requirements	requirement	NOUN
ijtc-1202	29	15	for	for	ADP
ijtc-1202	29	16	fraud	fraud	NOUN
ijtc-1202	29	17	and	and	CCONJ
ijtc-1202	29	18	crime	crime	NOUN
ijtc-1202	29	19	detection	detection	NOUN
ijtc-1202	29	20	.	.	PUNCT
ijtc-1202	30	1	misrepresentation	misrepresentation	NOUN
ijtc-1202	30	2	in	in	ADP
ijtc-1202	30	3	the	the	DET
ijtc-1202	30	4	public	public	ADJ
ijtc-1202	30	5	sector	sector	NOUN
ijtc-1202	30	6	impacts	impact	VERB
ijtc-1202	30	7	the	the	DET
ijtc-1202	30	8	nigerian	nigerian	ADJ
ijtc-1202	30	9	economy	economy	NOUN
ijtc-1202	30	10	in	in	ADP
ijtc-1202	30	11	totality	totality	NOUN
ijtc-1202	30	12	and	and	CCONJ
ijtc-1202	30	13	adopting	adopt	VERB
ijtc-1202	30	14	a	a	DET
ijtc-1202	30	15	technical	technical	ADJ
ijtc-1202	30	16	position	position	NOUN
ijtc-1202	30	17	to	to	PART
ijtc-1202	30	18	detect	detect	VERB
ijtc-1202	30	19	fraud	fraud	NOUN
ijtc-1202	30	20	is	be	AUX
ijtc-1202	30	21	very	very	ADV
ijtc-1202	30	22	vital	vital	ADJ
ijtc-1202	30	23	to	to	ADP
ijtc-1202	30	24	the	the	DET
ijtc-1202	30	25	sustenance	sustenance	NOUN
ijtc-1202	30	26	of	of	ADP
ijtc-1202	30	27	the	the	DET
ijtc-1202	30	28	individuals	individual	NOUN
ijtc-1202	30	29	.	.	PUNCT
ijtc-1202	31	1	however	however	ADV
ijtc-1202	31	2	,	,	PUNCT
ijtc-1202	31	3	more	more	ADV
ijtc-1202	31	4	is	be	AUX
ijtc-1202	31	5	required	require	VERB
ijtc-1202	31	6	as	as	SCONJ
ijtc-1202	31	7	it	it	PRON
ijtc-1202	31	8	takes	take	VERB
ijtc-1202	31	9	an	an	DET
ijtc-1202	31	10	understanding	understanding	NOUN
ijtc-1202	31	11	of	of	ADP
ijtc-1202	31	12	the	the	DET
ijtc-1202	31	13	systems	system	NOUN
ijtc-1202	31	14	and	and	CCONJ
ijtc-1202	31	15	modalities	modality	NOUN
ijtc-1202	31	16	for	for	SCONJ
ijtc-1202	31	17	the	the	DET
ijtc-1202	31	18	perpetration	perpetration	NOUN
ijtc-1202	31	19	of	of	ADP
ijtc-1202	31	20	fraud	fraud	NOUN
ijtc-1202	31	21	to	to	PART
ijtc-1202	31	22	be	be	AUX
ijtc-1202	31	23	able	able	ADJ
ijtc-1202	31	24	to	to	PART
ijtc-1202	31	25	get	get	VERB
ijtc-1202	31	26	to	to	ADP
ijtc-1202	31	27	the	the	DET
ijtc-1202	31	28	roots	root	NOUN
ijtc-1202	31	29	of	of	ADP
ijtc-1202	31	30	it	it	PRON
ijtc-1202	31	31	.	.	PUNCT
ijtc-1202	32	1	the	the	DET
ijtc-1202	32	2	decay	decay	NOUN
ijtc-1202	32	3	in	in	ADP
ijtc-1202	32	4	the	the	DET
ijtc-1202	32	5	nigerian	nigerian	ADJ
ijtc-1202	32	6	system	system	NOUN
ijtc-1202	32	7	is	be	AUX
ijtc-1202	32	8	so	so	ADV
ijtc-1202	32	9	costly	costly	ADJ
ijtc-1202	32	10	to	to	ADP
ijtc-1202	32	11	the	the	DET
ijtc-1202	32	12	economy	economy	NOUN
ijtc-1202	32	13	as	as	SCONJ
ijtc-1202	32	14	it	it	PRON
ijtc-1202	32	15	keeps	keep	VERB
ijtc-1202	32	16	noticing	notice	VERB
ijtc-1202	32	17	frequent	frequent	ADJ
ijtc-1202	32	18	misuse	misuse	NOUN
ijtc-1202	32	19	of	of	ADP
ijtc-1202	32	20	collective	collective	ADJ
ijtc-1202	32	21	resources	resource	NOUN
ijtc-1202	32	22	.	.	PUNCT
ijtc-1202	33	1	the	the	DET
ijtc-1202	33	2	country	country	NOUN
ijtc-1202	33	3	’s	’s	PART
ijtc-1202	33	4	image	image	NOUN
ijtc-1202	33	5	is	be	AUX
ijtc-1202	33	6	begging	beg	VERB
ijtc-1202	33	7	for	for	ADP
ijtc-1202	33	8	redemption	redemption	NOUN
ijtc-1202	33	9	from	from	ADP
ijtc-1202	33	10	the	the	DET
ijtc-1202	33	11	consistent	consistent	ADJ
ijtc-1202	33	12	fraud	fraud	NOUN
ijtc-1202	33	13	reports	report	NOUN
ijtc-1202	33	14	.	.	PUNCT
ijtc-1202	34	1	international	international	ADJ
ijtc-1202	34	2	communities	community	NOUN
ijtc-1202	34	3	refer	refer	VERB
ijtc-1202	34	4	to	to	ADP
ijtc-1202	34	5	us	we	PRON
ijtc-1202	34	6	by	by	ADP
ijtc-1202	34	7	different	different	ADJ
ijtc-1202	34	8	names	name	NOUN
ijtc-1202	34	9	and	and	CCONJ
ijtc-1202	34	10	signals	signal	NOUN
ijtc-1202	34	11	.	.	PUNCT
ijtc-1202	35	1	interestingly	interestingly	ADV
ijtc-1202	35	2	,	,	PUNCT
ijtc-1202	35	3	we	we	PRON
ijtc-1202	35	4	can	can	AUX
ijtc-1202	35	5	remedy	remedy	VERB
ijtc-1202	35	6	our	our	PRON
ijtc-1202	35	7	situation	situation	NOUN
ijtc-1202	35	8	without	without	ADP
ijtc-1202	35	9	resorting	resort	VERB
ijtc-1202	35	10	to	to	ADP
ijtc-1202	35	11	foreign	foreign	ADJ
ijtc-1202	35	12	assistance	assistance	NOUN
ijtc-1202	35	13	.	.	PUNCT
ijtc-1202	36	1	application	application	NOUN
ijtc-1202	36	2	of	of	ADP
ijtc-1202	36	3	forensic	forensic	ADJ
ijtc-1202	36	4	skills	skill	NOUN
ijtc-1202	36	5	,	,	PUNCT
ijtc-1202	36	6	such	such	ADJ
ijtc-1202	36	7	as	as	ADP
ijtc-1202	36	8	computer	computer	NOUN
ijtc-1202	36	9	-	-	PUNCT
ijtc-1202	36	10	assisted	assist	VERB
ijtc-1202	36	11	audit	audit	NOUN
ijtc-1202	36	12	techniques	technique	NOUN
ijtc-1202	36	13	(	(	PUNCT
ijtc-1202	36	14	caat	caat	NOUN
ijtc-1202	36	15	)	)	PUNCT
ijtc-1202	36	16	,	,	PUNCT
ijtc-1202	36	17	knowledge	knowledge	NOUN
ijtc-1202	36	18	of	of	ADP
ijtc-1202	36	19	big	big	ADJ
ijtc-1202	36	20	data	datum	NOUN
ijtc-1202	36	21	analysis	analysis	NOUN
ijtc-1202	36	22	,	,	PUNCT
ijtc-1202	36	23	interview	interview	NOUN
ijtc-1202	36	24	audit	audit	NOUN
ijtc-1202	36	25	techniques	technique	NOUN
ijtc-1202	36	26	,	,	PUNCT
ijtc-1202	36	27	and	and	CCONJ
ijtc-1202	36	28	investigative	investigative	ADJ
ijtc-1202	36	29	skills	skill	NOUN
ijtc-1202	36	30	is	be	AUX
ijtc-1202	36	31	one	one	NUM
ijtc-1202	36	32	of	of	ADP
ijtc-1202	36	33	the	the	DET
ijtc-1202	36	34	effective	effective	ADJ
ijtc-1202	36	35	skills	skill	NOUN
ijtc-1202	36	36	applicable	applicable	ADJ
ijtc-1202	36	37	in	in	ADP
ijtc-1202	36	38	forensic	forensic	ADJ
ijtc-1202	36	39	auditing	auditing	NOUN
ijtc-1202	36	40	to	to	ADP
ijtc-1202	36	41	detecting	detect	VERB
ijtc-1202	36	42	fraud	fraud	NOUN
ijtc-1202	36	43	irrespective	irrespective	ADV
ijtc-1202	36	44	of	of	ADP
ijtc-1202	36	45	where	where	SCONJ
ijtc-1202	36	46	it	it	PRON
ijtc-1202	36	47	is	be	AUX
ijtc-1202	36	48	concealed	conceal	VERB
ijtc-1202	36	49	(	(	PUNCT
ijtc-1202	36	50	g	g	PROPN
ijtc-1202	36	51	&	&	CCONJ
ijtc-1202	36	52	atah	atah	PROPN
ijtc-1202	36	53	,	,	PUNCT
ijtc-1202	36	54	2023	2023	NUM
ijtc-1202	36	55	)	)	PUNCT
ijtc-1202	36	56	.	.	PUNCT
ijtc-1202	37	1	the	the	DET
ijtc-1202	37	2	nigerian	nigerian	ADJ
ijtc-1202	37	3	government	government	NOUN
ijtc-1202	37	4	had	have	AUX
ijtc-1202	37	5	introduced	introduce	VERB
ijtc-1202	37	6	certain	certain	ADJ
ijtc-1202	37	7	controls	control	NOUN
ijtc-1202	37	8	.	.	PUNCT
ijtc-1202	38	1	the	the	DET
ijtc-1202	38	2	recent	recent	ADJ
ijtc-1202	38	3	is	be	AUX
ijtc-1202	38	4	the	the	DET
ijtc-1202	38	5	treasury	treasury	PROPN
ijtc-1202	38	6	single	single	ADJ
ijtc-1202	38	7	account	account	NOUN
ijtc-1202	38	8	(	(	PUNCT
ijtc-1202	38	9	tsa	tsa	PROPN
ijtc-1202	38	10	)	)	PUNCT
ijtc-1202	38	11	introduced	introduce	VERB
ijtc-1202	38	12	in	in	ADP
ijtc-1202	38	13	2015	2015	NUM
ijtc-1202	38	14	.	.	PUNCT
ijtc-1202	39	1	however	however	ADV
ijtc-1202	39	2	,	,	PUNCT
ijtc-1202	39	3	despite	despite	SCONJ
ijtc-1202	39	4	these	these	DET
ijtc-1202	39	5	controls	control	NOUN
ijtc-1202	39	6	,	,	PUNCT
ijtc-1202	39	7	fraud	fraud	NOUN
ijtc-1202	39	8	in	in	ADP
ijtc-1202	39	9	the	the	DET
ijtc-1202	39	10	agencies	agency	NOUN
ijtc-1202	39	11	had	have	AUX
ijtc-1202	39	12	been	be	AUX
ijtc-1202	39	13	on	on	ADP
ijtc-1202	39	14	a	a	DET
ijtc-1202	39	15	spike	spike	NOUN
ijtc-1202	39	16	.	.	PUNCT
ijtc-1202	40	1	following	follow	VERB
ijtc-1202	40	2	this	this	DET
ijtc-1202	40	3	development	development	NOUN
ijtc-1202	40	4	,	,	PUNCT
ijtc-1202	40	5	this	this	DET
ijtc-1202	40	6	study	study	NOUN
ijtc-1202	40	7	is	be	AUX
ijtc-1202	40	8	set	set	VERB
ijtc-1202	40	9	to	to	PART
ijtc-1202	40	10	divulge	divulge	VERB
ijtc-1202	40	11	the	the	DET
ijtc-1202	40	12	impact	impact	NOUN
ijtc-1202	40	13	of	of	ADP
ijtc-1202	40	14	the	the	DET
ijtc-1202	40	15	required	required	ADJ
ijtc-1202	40	16	skills	skill	NOUN
ijtc-1202	40	17	that	that	SCONJ
ijtc-1202	40	18	forensic	forensic	ADJ
ijtc-1202	40	19	accountants	accountant	NOUN
ijtc-1202	40	20	should	should	AUX
ijtc-1202	40	21	possess	possess	VERB
ijtc-1202	40	22	on	on	ADP
ijtc-1202	40	23	fraud	fraud	NOUN
ijtc-1202	40	24	detection	detection	NOUN
ijtc-1202	40	25	and	and	CCONJ
ijtc-1202	40	26	how	how	SCONJ
ijtc-1202	40	27	these	these	DET
ijtc-1202	40	28	skills	skill	NOUN
ijtc-1202	40	29	have	have	AUX
ijtc-1202	40	30	been	be	AUX
ijtc-1202	40	31	utilized	utilize	VERB
ijtc-1202	40	32	in	in	ADP
ijtc-1202	40	33	making	make	VERB
ijtc-1202	40	34	fraud	fraud	NOUN
ijtc-1202	40	35	detection	detection	NOUN
ijtc-1202	40	36	either	either	CCONJ
ijtc-1202	40	37	easy	easy	ADJ
ijtc-1202	40	38	or	or	CCONJ
ijtc-1202	40	39	complicated	complicated	ADJ
ijtc-1202	40	40	in	in	ADP
ijtc-1202	40	41	nigeria	nigeria	PROPN
ijtc-1202	40	42	.	.	PUNCT
ijtc-1202	41	1	in	in	ADP
ijtc-1202	41	2	nigeria	nigeria	PROPN
ijtc-1202	41	3	,	,	PUNCT
ijtc-1202	41	4	the	the	DET
ijtc-1202	41	5	demand	demand	NOUN
ijtc-1202	41	6	for	for	ADP
ijtc-1202	41	7	forensic	forensic	ADJ
ijtc-1202	41	8	skills	skill	NOUN
ijtc-1202	41	9	is	be	AUX
ijtc-1202	41	10	at	at	ADP
ijtc-1202	41	11	the	the	DET
ijtc-1202	41	12	front	front	ADJ
ijtc-1202	41	13	burner	burner	NOUN
ijtc-1202	41	14	due	due	ADP
ijtc-1202	41	15	to	to	ADP
ijtc-1202	41	16	the	the	DET
ijtc-1202	41	17	spike	spike	NOUN
ijtc-1202	41	18	in	in	ADP
ijtc-1202	41	19	fraudulent	fraudulent	ADJ
ijtc-1202	41	20	activities	activity	NOUN
ijtc-1202	41	21	in	in	ADP
ijtc-1202	41	22	the	the	DET
ijtc-1202	41	23	public	public	ADJ
ijtc-1202	41	24	and	and	CCONJ
ijtc-1202	41	25	private	private	ADJ
ijtc-1202	41	26	sectors	sector	NOUN
ijtc-1202	41	27	attributable	attributable	ADJ
ijtc-1202	41	28	to	to	AUX
ijtc-1202	41	29	attributed	attribute	VERB
ijtc-1202	41	30	to	to	ADP
ijtc-1202	41	31	the	the	DET
ijtc-1202	41	32	advancements	advancement	NOUN
ijtc-1202	41	33	in	in	ADP
ijtc-1202	41	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1202	41	35	the	the	DET
ijtc-1202	41	36	impact	impact	NOUN
ijtc-1202	41	37	of	of	ADP
ijtc-1202	41	38	forensic	forensic	ADJ
ijtc-1202	41	39	skills	skill	NOUN
ijtc-1202	41	40	on	on	ADP
ijtc-1202	41	41	fraud	fraud	NOUN
ijtc-1202	41	42	detection	detection	NOUN
ijtc-1202	41	43	in	in	ADP
ijtc-1202	41	44	federal	federal	ADJ
ijtc-1202	41	45	government	government	NOUN
ijtc-1202	41	46	agencies	agency	NOUN
ijtc-1202	41	47	in	in	ADP
ijtc-1202	41	48	nigeria	nigeria	PROPN
ijtc-1202	41	49	ofili	ofili	PROPN
ijtc-1202	41	50	,	,	PUNCT
ijtc-1202	41	51	ebogbue	ebogbue	NOUN
ijtc-1202	41	52	,	,	PUNCT
ijtc-1202	41	53	and	and	CCONJ
ijtc-1202	41	54	idogho	idogho	NOUN
ijtc-1202	41	55	592	592	NUM
ijtc-1202	41	56	|	|	ADV
ijtc-1202	41	57	ilomata	ilomata	PROPN
ijtc-1202	41	58	international	international	ADJ
ijtc-1202	41	59	journal	journal	NOUN
ijtc-1202	41	60	of	of	ADP
ijtc-1202	41	61	tax	tax	PROPN
ijtc-1202	41	62	&	&	CCONJ
ijtc-1202	41	63	accounting	account	VERB
ijtc-1202	41	64	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1202	41	65	technologies	technology	NOUN
ijtc-1202	41	66	,	,	PUNCT
ijtc-1202	41	67	and	and	CCONJ
ijtc-1202	41	68	the	the	DET
ijtc-1202	41	69	inabilities	inability	NOUN
ijtc-1202	41	70	of	of	ADP
ijtc-1202	41	71	the	the	DET
ijtc-1202	41	72	economic	economic	ADJ
ijtc-1202	41	73	and	and	CCONJ
ijtc-1202	41	74	financial	financial	ADJ
ijtc-1202	41	75	crimes	crime	NOUN
ijtc-1202	41	76	commission	commission	PROPN
ijtc-1202	41	77	(	(	PUNCT
ijtc-1202	41	78	efcc	efcc	PROPN
ijtc-1202	41	79	)	)	PUNCT
ijtc-1202	41	80	and	and	CCONJ
ijtc-1202	41	81	the	the	DET
ijtc-1202	41	82	independent	independent	ADJ
ijtc-1202	41	83	corrupt	corrupt	ADJ
ijtc-1202	41	84	practices	practice	NOUN
ijtc-1202	41	85	and	and	CCONJ
ijtc-1202	41	86	other	other	ADJ
ijtc-1202	41	87	related	related	ADJ
ijtc-1202	41	88	offences	offence	NOUN
ijtc-1202	41	89	commission	commission	NOUN
ijtc-1202	41	90	(	(	PUNCT
ijtc-1202	41	91	icpc	icpc	PROPN
ijtc-1202	41	92	)	)	PUNCT
ijtc-1202	41	93	to	to	PART
ijtc-1202	41	94	investigate	investigate	VERB
ijtc-1202	41	95	and	and	CCONJ
ijtc-1202	41	96	punish	punish	VERB
ijtc-1202	41	97	offenders	offender	NOUN
ijtc-1202	41	98	(	(	PUNCT
ijtc-1202	41	99	u.	u.	NOUN
ijtc-1202	41	100	et	et	PROPN
ijtc-1202	41	101	al	al	PROPN
ijtc-1202	41	102	.	.	PROPN
ijtc-1202	41	103	,	,	PUNCT
ijtc-1202	41	104	2015	2015	NUM
ijtc-1202	41	105	)	)	PUNCT
ijtc-1202	41	106	,	,	PUNCT
ijtc-1202	41	107	even	even	ADV
ijtc-1202	41	108	with	with	ADP
ijtc-1202	41	109	constitutional	constitutional	ADJ
ijtc-1202	41	110	prowess	prowess	NOUN
ijtc-1202	41	111	,	,	PUNCT
ijtc-1202	41	112	as	as	SCONJ
ijtc-1202	41	113	these	these	DET
ijtc-1202	41	114	crimes	crime	NOUN
ijtc-1202	41	115	keep	keep	VERB
ijtc-1202	41	116	ballooning	ballooning	NOUN
ijtc-1202	41	117	resulting	result	VERB
ijtc-1202	41	118	in	in	ADP
ijtc-1202	41	119	loss	loss	NOUN
ijtc-1202	41	120	of	of	ADP
ijtc-1202	41	121	confidence	confidence	NOUN
ijtc-1202	41	122	in	in	ADP
ijtc-1202	41	123	the	the	DET
ijtc-1202	41	124	government	government	NOUN
ijtc-1202	41	125	,	,	PUNCT
ijtc-1202	41	126	tax	tax	NOUN
ijtc-1202	41	127	avoidance	avoidance	NOUN
ijtc-1202	41	128	,	,	PUNCT
ijtc-1202	41	129	and	and	CCONJ
ijtc-1202	41	130	in	in	ADP
ijtc-1202	41	131	inefficiency	inefficiency	NOUN
ijtc-1202	41	132	and	and	CCONJ
ijtc-1202	41	133	ineffectiveness	ineffectiveness	NOUN
ijtc-1202	41	134	of	of	ADP
ijtc-1202	41	135	conventional	conventional	ADJ
ijtc-1202	41	136	auditing	auditing	NOUN
ijtc-1202	41	137	and	and	CCONJ
ijtc-1202	41	138	investigations	investigation	NOUN
ijtc-1202	41	139	,	,	PUNCT
ijtc-1202	41	140	and	and	CCONJ
ijtc-1202	41	141	questioning	question	VERB
ijtc-1202	41	142	the	the	DET
ijtc-1202	41	143	integrity	integrity	NOUN
ijtc-1202	41	144	and	and	CCONJ
ijtc-1202	41	145	capacity	capacity	NOUN
ijtc-1202	41	146	of	of	ADP
ijtc-1202	41	147	government	government	NOUN
ijtc-1202	41	148	auditors	auditor	NOUN
ijtc-1202	41	149	,	,	PUNCT
ijtc-1202	41	150	accountants	accountant	NOUN
ijtc-1202	41	151	,	,	PUNCT
ijtc-1202	41	152	and	and	CCONJ
ijtc-1202	41	153	politicians	politician	NOUN
ijtc-1202	41	154	.	.	PUNCT
ijtc-1202	42	1	studies	study	NOUN
ijtc-1202	42	2	have	have	AUX
ijtc-1202	42	3	proven	prove	VERB
ijtc-1202	42	4	the	the	DET
ijtc-1202	42	5	positive	positive	ADJ
ijtc-1202	42	6	relationships	relationship	NOUN
ijtc-1202	42	7	between	between	ADP
ijtc-1202	42	8	forensic	forensic	ADJ
ijtc-1202	42	9	skills	skill	NOUN
ijtc-1202	42	10	and	and	CCONJ
ijtc-1202	42	11	fraud	fraud	NOUN
ijtc-1202	42	12	detection	detection	NOUN
ijtc-1202	42	13	in	in	ADP
ijtc-1202	42	14	government	government	NOUN
ijtc-1202	42	15	agencies	agency	NOUN
ijtc-1202	42	16	,	,	PUNCT
ijtc-1202	42	17	recommending	recommend	VERB
ijtc-1202	42	18	upscaling	upscale	VERB
ijtc-1202	42	19	in	in	ADP
ijtc-1202	42	20	forensic	forensic	ADJ
ijtc-1202	42	21	skills	skill	NOUN
ijtc-1202	42	22	required	require	VERB
ijtc-1202	42	23	for	for	ADP
ijtc-1202	42	24	financial	financial	ADJ
ijtc-1202	42	25	crime	crime	NOUN
ijtc-1202	42	26	investigations	investigation	NOUN
ijtc-1202	42	27	(	(	PUNCT
ijtc-1202	42	28	u.	u.	NOUN
ijtc-1202	42	29	et	et	PROPN
ijtc-1202	42	30	al	al	PROPN
ijtc-1202	42	31	.	.	PROPN
ijtc-1202	42	32	,	,	PUNCT
ijtc-1202	42	33	2015	2015	NUM
ijtc-1202	42	34	)	)	PUNCT
ijtc-1202	42	35	.	.	PUNCT
ijtc-1202	43	1	(	(	PUNCT
ijtc-1202	43	2	okute	okute	PROPN
ijtc-1202	43	3	&	&	CCONJ
ijtc-1202	43	4	enah	enah	PROPN
ijtc-1202	43	5	,	,	PUNCT
ijtc-1202	43	6	2019	2019	NUM
ijtc-1202	43	7	)	)	PUNCT
ijtc-1202	43	8	suggested	suggest	VERB
ijtc-1202	43	9	using	use	VERB
ijtc-1202	43	10	both	both	CCONJ
ijtc-1202	43	11	forensic	forensic	ADJ
ijtc-1202	43	12	skills	skill	NOUN
ijtc-1202	43	13	and	and	CCONJ
ijtc-1202	43	14	conventional	conventional	ADJ
ijtc-1202	43	15	audits	audits	NOUN
ijtc-1202	43	16	for	for	ADP
ijtc-1202	43	17	fraud	fraud	NOUN
ijtc-1202	43	18	detection	detection	NOUN
ijtc-1202	43	19	in	in	ADP
ijtc-1202	43	20	tertiary	tertiary	ADJ
ijtc-1202	43	21	institutions	institution	NOUN
ijtc-1202	43	22	,	,	PUNCT
ijtc-1202	43	23	while	while	SCONJ
ijtc-1202	43	24	(	(	PUNCT
ijtc-1202	43	25	anghel	anghel	PROPN
ijtc-1202	43	26	&	&	CCONJ
ijtc-1202	43	27	poenaru	poenaru	PROPN
ijtc-1202	43	28	,	,	PUNCT
ijtc-1202	43	29	2023	2023	NUM
ijtc-1202	43	30	)	)	PUNCT
ijtc-1202	43	31	advocated	advocate	VERB
ijtc-1202	43	32	for	for	ADP
ijtc-1202	43	33	the	the	DET
ijtc-1202	43	34	use	use	NOUN
ijtc-1202	43	35	of	of	ADP
ijtc-1202	43	36	“	"	PUNCT
ijtc-1202	43	37	statistical	statistical	ADJ
ijtc-1202	43	38	analysis	analysis	NOUN
ijtc-1202	43	39	,	,	PUNCT
ijtc-1202	43	40	big	big	ADJ
ijtc-1202	43	41	data	datum	NOUN
ijtc-1202	43	42	and	and	CCONJ
ijtc-1202	43	43	machine	machine	NOUN
ijtc-1202	43	44	learning	learning	NOUN
ijtc-1202	43	45	,	,	PUNCT
ijtc-1202	43	46	interviews	interview	NOUN
ijtc-1202	43	47	,	,	PUNCT
ijtc-1202	43	48	and	and	CCONJ
ijtc-1202	43	49	physical	physical	ADJ
ijtc-1202	43	50	observation	observation	NOUN
ijtc-1202	43	51	”	"	PUNCT
ijtc-1202	43	52	and	and	CCONJ
ijtc-1202	43	53	performing	perform	VERB
ijtc-1202	43	54	due	due	ADJ
ijtc-1202	43	55	diligence	diligence	NOUN
ijtc-1202	43	56	on	on	ADP
ijtc-1202	43	57	fraud	fraud	NOUN
ijtc-1202	43	58	cases	case	NOUN
ijtc-1202	43	59	.	.	PUNCT
ijtc-1202	44	1	however	however	ADV
ijtc-1202	44	2	,	,	PUNCT
ijtc-1202	44	3	most	most	ADJ
ijtc-1202	44	4	of	of	ADP
ijtc-1202	44	5	the	the	DET
ijtc-1202	44	6	research	research	NOUN
ijtc-1202	44	7	work	work	NOUN
ijtc-1202	44	8	focused	focus	VERB
ijtc-1202	44	9	on	on	ADP
ijtc-1202	44	10	investigation	investigation	NOUN
ijtc-1202	44	11	and	and	CCONJ
ijtc-1202	44	12	prevention	prevention	NOUN
ijtc-1202	44	13	(	(	PUNCT
ijtc-1202	44	14	enofe	enofe	VERB
ijtc-1202	44	15	et	et	PROPN
ijtc-1202	44	16	al	al	PROPN
ijtc-1202	44	17	.	.	PROPN
ijtc-1202	44	18	,	,	PUNCT
ijtc-1202	44	19	2015	2015	NUM
ijtc-1202	44	20	;	;	PUNCT
ijtc-1202	44	21	e.	e.	PROPN
ijtc-1202	44	22	eze	eze	PROPN
ijtc-1202	44	23	&	&	CCONJ
ijtc-1202	44	24	okoye	okoye	PROPN
ijtc-1202	44	25	,	,	PUNCT
ijtc-1202	44	26	2019	2019	NUM
ijtc-1202	44	27	)	)	PUNCT
ijtc-1202	44	28	,	,	PUNCT
ijtc-1202	44	29	or	or	CCONJ
ijtc-1202	44	30	the	the	DET
ijtc-1202	44	31	effectiveness	effectiveness	NOUN
ijtc-1202	44	32	of	of	ADP
ijtc-1202	44	33	the	the	DET
ijtc-1202	44	34	application	application	NOUN
ijtc-1202	44	35	of	of	ADP
ijtc-1202	44	36	forensic	forensic	ADJ
ijtc-1202	44	37	auditing	auditing	NOUN
ijtc-1202	44	38	(	(	PUNCT
ijtc-1202	44	39	modugu	modugu	NOUN
ijtc-1202	44	40	&	&	CCONJ
ijtc-1202	44	41	anyaduba	anyaduba	PROPN
ijtc-1202	44	42	j	j	PROPN
ijtc-1202	44	43	,	,	PUNCT
ijtc-1202	44	44	2013	2013	NUM
ijtc-1202	44	45	)	)	PUNCT
ijtc-1202	44	46	,	,	PUNCT
ijtc-1202	44	47	rather	rather	ADV
ijtc-1202	44	48	than	than	ADP
ijtc-1202	44	49	on	on	ADP
ijtc-1202	44	50	fraud	fraud	NOUN
ijtc-1202	44	51	detection	detection	NOUN
ijtc-1202	44	52	.	.	PUNCT
ijtc-1202	45	1	this	this	DET
ijtc-1202	45	2	research	research	NOUN
ijtc-1202	45	3	is	be	AUX
ijtc-1202	45	4	focused	focus	VERB
ijtc-1202	45	5	on	on	ADP
ijtc-1202	45	6	bridging	bridge	VERB
ijtc-1202	45	7	the	the	DET
ijtc-1202	45	8	gaps	gap	NOUN
ijtc-1202	45	9	in	in	ADP
ijtc-1202	45	10	the	the	DET
ijtc-1202	45	11	existing	exist	VERB
ijtc-1202	45	12	literature	literature	NOUN
ijtc-1202	45	13	by	by	ADP
ijtc-1202	45	14	providing	provide	VERB
ijtc-1202	45	15	the	the	DET
ijtc-1202	45	16	impact	impact	NOUN
ijtc-1202	45	17	of	of	ADP
ijtc-1202	45	18	forensic	forensic	ADJ
ijtc-1202	45	19	skills	skill	NOUN
ijtc-1202	45	20	on	on	ADP
ijtc-1202	45	21	fraud	fraud	NOUN
ijtc-1202	45	22	detection	detection	NOUN
ijtc-1202	45	23	in	in	ADP
ijtc-1202	45	24	the	the	DET
ijtc-1202	45	25	federal	federal	ADJ
ijtc-1202	45	26	government	government	NOUN
ijtc-1202	45	27	agencies	agency	NOUN
ijtc-1202	45	28	in	in	ADP
ijtc-1202	45	29	nigeria	nigeria	PROPN
ijtc-1202	45	30	.	.	PUNCT
ijtc-1202	46	1	the	the	DET
ijtc-1202	46	2	significance	significance	NOUN
ijtc-1202	46	3	of	of	ADP
ijtc-1202	46	4	this	this	DET
ijtc-1202	46	5	research	research	NOUN
ijtc-1202	46	6	is	be	AUX
ijtc-1202	46	7	to	to	PART
ijtc-1202	46	8	improve	improve	VERB
ijtc-1202	46	9	the	the	DET
ijtc-1202	46	10	body	body	NOUN
ijtc-1202	46	11	of	of	ADP
ijtc-1202	46	12	knowledge	knowledge	NOUN
ijtc-1202	46	13	in	in	ADP
ijtc-1202	46	14	academia	academia	NOUN
ijtc-1202	46	15	and	and	CCONJ
ijtc-1202	46	16	the	the	DET
ijtc-1202	46	17	industry	industry	NOUN
ijtc-1202	46	18	and	and	CCONJ
ijtc-1202	46	19	close	close	VERB
ijtc-1202	46	20	the	the	DET
ijtc-1202	46	21	existing	exist	VERB
ijtc-1202	46	22	literature	literature	NOUN
ijtc-1202	46	23	gap	gap	NOUN
ijtc-1202	46	24	on	on	ADP
ijtc-1202	46	25	the	the	DET
ijtc-1202	46	26	impact	impact	NOUN
ijtc-1202	46	27	of	of	ADP
ijtc-1202	46	28	forensic	forensic	ADJ
ijtc-1202	46	29	skills	skill	NOUN
ijtc-1202	46	30	on	on	ADP
ijtc-1202	46	31	fraud	fraud	NOUN
ijtc-1202	46	32	detection	detection	NOUN
ijtc-1202	46	33	in	in	ADP
ijtc-1202	46	34	the	the	DET
ijtc-1202	46	35	federal	federal	ADJ
ijtc-1202	46	36	government	government	NOUN
ijtc-1202	46	37	agencies	agency	NOUN
ijtc-1202	46	38	in	in	ADP
ijtc-1202	46	39	nigeria	nigeria	PROPN
ijtc-1202	46	40	.	.	PUNCT
ijtc-1202	47	1	it	it	PRON
ijtc-1202	47	2	will	will	AUX
ijtc-1202	47	3	add	add	VERB
ijtc-1202	47	4	to	to	ADP
ijtc-1202	47	5	the	the	DET
ijtc-1202	47	6	theoretical	theoretical	ADJ
ijtc-1202	47	7	landscape	landscape	NOUN
ijtc-1202	47	8	of	of	ADP
ijtc-1202	47	9	forensic	forensic	ADJ
ijtc-1202	47	10	investigations	investigation	NOUN
ijtc-1202	47	11	by	by	ADP
ijtc-1202	47	12	emphasizing	emphasize	VERB
ijtc-1202	47	13	the	the	DET
ijtc-1202	47	14	need	need	NOUN
ijtc-1202	47	15	for	for	ADP
ijtc-1202	47	16	possession	possession	NOUN
ijtc-1202	47	17	of	of	ADP
ijtc-1202	47	18	forensic	forensic	ADJ
ijtc-1202	47	19	skills	skill	NOUN
ijtc-1202	47	20	in	in	ADP
ijtc-1202	47	21	conducting	conduct	VERB
ijtc-1202	47	22	investigations	investigation	NOUN
ijtc-1202	47	23	focused	focus	VERB
ijtc-1202	47	24	on	on	ADP
ijtc-1202	47	25	exposing	expose	VERB
ijtc-1202	47	26	crimes	crime	NOUN
ijtc-1202	47	27	and	and	CCONJ
ijtc-1202	47	28	standing	stand	VERB
ijtc-1202	47	29	in	in	ADP
ijtc-1202	47	30	defense	defense	NOUN
ijtc-1202	47	31	of	of	ADP
ijtc-1202	47	32	such	such	ADJ
ijtc-1202	47	33	in	in	ADP
ijtc-1202	47	34	the	the	DET
ijtc-1202	47	35	courtroom	courtroom	NOUN
ijtc-1202	47	36	and	and	CCONJ
ijtc-1202	47	37	creating	create	VERB
ijtc-1202	47	38	early	early	ADJ
ijtc-1202	47	39	fraud	fraud	NOUN
ijtc-1202	47	40	detection	detection	NOUN
ijtc-1202	47	41	in	in	ADP
ijtc-1202	47	42	federal	federal	ADJ
ijtc-1202	47	43	government	government	NOUN
ijtc-1202	47	44	agencies	agency	NOUN
ijtc-1202	47	45	.	.	PUNCT
ijtc-1202	48	1	also	also	ADV
ijtc-1202	48	2	,	,	PUNCT
ijtc-1202	48	3	the	the	DET
ijtc-1202	48	4	study	study	NOUN
ijtc-1202	48	5	seeks	seek	VERB
ijtc-1202	48	6	to	to	PART
ijtc-1202	48	7	inform	inform	VERB
ijtc-1202	48	8	decision	decision	NOUN
ijtc-1202	48	9	-	-	PUNCT
ijtc-1202	48	10	makers	maker	NOUN
ijtc-1202	48	11	in	in	ADP
ijtc-1202	48	12	the	the	DET
ijtc-1202	48	13	government	government	NOUN
ijtc-1202	48	14	,	,	PUNCT
ijtc-1202	48	15	stakeholders	stakeholder	NOUN
ijtc-1202	48	16	,	,	PUNCT
ijtc-1202	48	17	and	and	CCONJ
ijtc-1202	48	18	other	other	ADJ
ijtc-1202	48	19	industry	industry	NOUN
ijtc-1202	48	20	players	player	NOUN
ijtc-1202	48	21	of	of	ADP
ijtc-1202	48	22	the	the	DET
ijtc-1202	48	23	gross	gross	ADJ
ijtc-1202	48	24	consequences	consequence	NOUN
ijtc-1202	48	25	of	of	ADP
ijtc-1202	48	26	conducting	conduct	VERB
ijtc-1202	48	27	forensic	forensic	ADJ
ijtc-1202	48	28	investigations	investigation	NOUN
ijtc-1202	48	29	of	of	ADP
ijtc-1202	48	30	financial	financial	ADJ
ijtc-1202	48	31	crimes	crime	NOUN
ijtc-1202	48	32	without	without	ADP
ijtc-1202	48	33	having	have	VERB
ijtc-1202	48	34	forensic	forensic	ADJ
ijtc-1202	48	35	skills	skill	NOUN
ijtc-1202	48	36	.	.	PUNCT
ijtc-1202	49	1	therefore	therefore	ADV
ijtc-1202	49	2	,	,	PUNCT
ijtc-1202	49	3	the	the	DET
ijtc-1202	49	4	research	research	NOUN
ijtc-1202	49	5	was	be	AUX
ijtc-1202	49	6	conducted	conduct	VERB
ijtc-1202	49	7	to	to	PART
ijtc-1202	49	8	answer	answer	VERB
ijtc-1202	49	9	the	the	DET
ijtc-1202	49	10	question	question	NOUN
ijtc-1202	49	11	:	:	PUNCT
ijtc-1202	49	12	does	do	AUX
ijtc-1202	49	13	there	there	PRON
ijtc-1202	49	14	exist	exist	VERB
ijtc-1202	49	15	any	any	DET
ijtc-1202	49	16	significant	significant	ADJ
ijtc-1202	49	17	relationship	relationship	NOUN
ijtc-1202	49	18	between	between	ADP
ijtc-1202	49	19	forensic	forensic	ADJ
ijtc-1202	49	20	skills	skill	NOUN
ijtc-1202	49	21	and	and	CCONJ
ijtc-1202	49	22	fraud	fraud	NOUN
ijtc-1202	49	23	detection	detection	NOUN
ijtc-1202	49	24	in	in	ADP
ijtc-1202	49	25	federal	federal	ADJ
ijtc-1202	49	26	government	government	NOUN
ijtc-1202	49	27	agencies	agency	NOUN
ijtc-1202	49	28	in	in	ADP
ijtc-1202	49	29	nigeria	nigeria	PROPN
ijtc-1202	49	30	?	?	PUNCT
ijtc-1202	50	1	is	be	AUX
ijtc-1202	50	2	there	there	PRON
ijtc-1202	50	3	a	a	DET
ijtc-1202	50	4	significant	significant	ADJ
ijtc-1202	50	5	relationship	relationship	NOUN
ijtc-1202	50	6	between	between	ADP
ijtc-1202	50	7	conventional	conventional	ADJ
ijtc-1202	50	8	audit	audit	NOUN
ijtc-1202	50	9	skills	skill	NOUN
ijtc-1202	50	10	and	and	CCONJ
ijtc-1202	50	11	fraud	fraud	NOUN
ijtc-1202	50	12	detection	detection	NOUN
ijtc-1202	50	13	in	in	ADP
ijtc-1202	50	14	the	the	DET
ijtc-1202	50	15	federal	federal	ADJ
ijtc-1202	50	16	government	government	NOUN
ijtc-1202	50	17	agencies	agency	NOUN
ijtc-1202	50	18	in	in	ADP
ijtc-1202	50	19	nigeria	nigeria	PROPN
ijtc-1202	50	20	?	?	PUNCT
ijtc-1202	51	1	it	it	PRON
ijtc-1202	51	2	is	be	AUX
ijtc-1202	51	3	hoped	hope	VERB
ijtc-1202	51	4	that	that	SCONJ
ijtc-1202	51	5	stakeholders	stakeholder	NOUN
ijtc-1202	51	6	armed	armed	ADJ
ijtc-1202	51	7	with	with	ADP
ijtc-1202	51	8	the	the	DET
ijtc-1202	51	9	result	result	NOUN
ijtc-1202	51	10	of	of	ADP
ijtc-1202	51	11	this	this	DET
ijtc-1202	51	12	research	research	NOUN
ijtc-1202	51	13	will	will	AUX
ijtc-1202	51	14	gain	gain	VERB
ijtc-1202	51	15	adequate	adequate	ADJ
ijtc-1202	51	16	exposure	exposure	NOUN
ijtc-1202	51	17	and	and	CCONJ
ijtc-1202	51	18	will	will	AUX
ijtc-1202	51	19	be	be	AUX
ijtc-1202	51	20	able	able	ADJ
ijtc-1202	51	21	to	to	PART
ijtc-1202	51	22	reevaluate	reevaluate	VERB
ijtc-1202	51	23	fraud	fraud	NOUN
ijtc-1202	51	24	investigation	investigation	NOUN
ijtc-1202	51	25	techniques	technique	NOUN
ijtc-1202	51	26	for	for	ADP
ijtc-1202	51	27	detecting	detect	VERB
ijtc-1202	51	28	early	early	ADJ
ijtc-1202	51	29	symptoms	symptom	NOUN
ijtc-1202	51	30	in	in	ADP
ijtc-1202	51	31	government	government	NOUN
ijtc-1202	51	32	agencies	agency	NOUN
ijtc-1202	51	33	and	and	CCONJ
ijtc-1202	51	34	rekindling	rekindle	VERB
ijtc-1202	51	35	the	the	DET
ijtc-1202	51	36	lost	lost	ADJ
ijtc-1202	51	37	confidence	confidence	NOUN
ijtc-1202	51	38	in	in	ADP
ijtc-1202	51	39	government	government	NOUN
ijtc-1202	51	40	based	base	VERB
ijtc-1202	51	41	on	on	ADP
ijtc-1202	51	42	antecedents	antecedent	NOUN
ijtc-1202	51	43	and	and	CCONJ
ijtc-1202	51	44	recent	recent	ADJ
ijtc-1202	51	45	developments	development	NOUN
ijtc-1202	51	46	in	in	ADP
ijtc-1202	51	47	the	the	DET
ijtc-1202	51	48	sector	sector	NOUN
ijtc-1202	51	49	(	(	PUNCT
ijtc-1202	51	50	dauda	dauda	NOUN
ijtc-1202	51	51	&	&	CCONJ
ijtc-1202	51	52	abubakar	abubakar	PROPN
ijtc-1202	51	53	,	,	PUNCT
ijtc-1202	51	54	2020	2020	NUM
ijtc-1202	51	55	;	;	PUNCT
ijtc-1202	51	56	offor	offor	ADP
ijtc-1202	51	57	et	et	PROPN
ijtc-1202	51	58	al	al	PROPN
ijtc-1202	51	59	.	.	PROPN
ijtc-1202	51	60	,	,	PUNCT
ijtc-1202	51	61	2022	2022	NUM
ijtc-1202	51	62	)	)	PUNCT
ijtc-1202	51	63	.	.	PUNCT
ijtc-1202	52	1	forensic	forensic	ADJ
ijtc-1202	52	2	skills	skill	NOUN
ijtc-1202	52	3	and	and	CCONJ
ijtc-1202	52	4	fraud	fraud	NOUN
ijtc-1202	52	5	detection	detection	NOUN
ijtc-1202	52	6	the	the	DET
ijtc-1202	52	7	skills	skill	NOUN
ijtc-1202	52	8	required	require	VERB
ijtc-1202	52	9	by	by	ADP
ijtc-1202	52	10	a	a	DET
ijtc-1202	52	11	forensic	forensic	ADJ
ijtc-1202	52	12	accountant	accountant	NOUN
ijtc-1202	52	13	to	to	PART
ijtc-1202	52	14	make	make	VERB
ijtc-1202	52	15	his	his	PRON
ijtc-1202	52	16	work	work	NOUN
ijtc-1202	52	17	easy	easy	ADJ
ijtc-1202	52	18	and	and	CCONJ
ijtc-1202	52	19	more	more	ADV
ijtc-1202	52	20	understandable	understandable	ADJ
ijtc-1202	52	21	in	in	ADP
ijtc-1202	52	22	court	court	NOUN
ijtc-1202	52	23	are	be	AUX
ijtc-1202	52	24	too	too	ADV
ijtc-1202	52	25	numerous	numerous	ADJ
ijtc-1202	52	26	to	to	PART
ijtc-1202	52	27	be	be	AUX
ijtc-1202	52	28	classified	classify	VERB
ijtc-1202	52	29	.	.	PUNCT
ijtc-1202	53	1	most	most	ADJ
ijtc-1202	53	2	skills	skill	NOUN
ijtc-1202	53	3	of	of	ADP
ijtc-1202	53	4	forensic	forensic	ADJ
ijtc-1202	53	5	accountants	accountant	NOUN
ijtc-1202	53	6	are	be	AUX
ijtc-1202	53	7	“	"	PUNCT
ijtc-1202	53	8	specialized	specialized	ADJ
ijtc-1202	53	9	and	and	CCONJ
ijtc-1202	53	10	technical	technical	ADJ
ijtc-1202	53	11	”	"	PUNCT
ijtc-1202	53	12	,	,	PUNCT
ijtc-1202	53	13	to	to	PART
ijtc-1202	53	14	understand	understand	VERB
ijtc-1202	53	15	the	the	DET
ijtc-1202	53	16	place	place	NOUN
ijtc-1202	53	17	of	of	ADP
ijtc-1202	53	18	figures	figure	NOUN
ijtc-1202	53	19	when	when	SCONJ
ijtc-1202	53	20	misstated	misstate	VERB
ijtc-1202	53	21	and	and	CCONJ
ijtc-1202	53	22	fraud	fraud	NOUN
ijtc-1202	53	23	when	when	SCONJ
ijtc-1202	53	24	committed	commit	VERB
ijtc-1202	53	25	.	.	PUNCT
ijtc-1202	54	1	in	in	ADP
ijtc-1202	54	2	cases	case	NOUN
ijtc-1202	54	3	of	of	ADP
ijtc-1202	54	4	fraud	fraud	NOUN
ijtc-1202	54	5	,	,	PUNCT
ijtc-1202	54	6	researchers	researcher	NOUN
ijtc-1202	54	7	have	have	AUX
ijtc-1202	54	8	quite	quite	ADV
ijtc-1202	54	9	agreed	agree	VERB
ijtc-1202	54	10	that	that	SCONJ
ijtc-1202	54	11	detection	detection	NOUN
ijtc-1202	54	12	takes	take	VERB
ijtc-1202	54	13	a	a	DET
ijtc-1202	54	14	detailed	detailed	ADJ
ijtc-1202	54	15	understanding	understanding	NOUN
ijtc-1202	54	16	of	of	ADP
ijtc-1202	54	17	what	what	PRON
ijtc-1202	54	18	may	may	AUX
ijtc-1202	54	19	have	have	AUX
ijtc-1202	54	20	prompted	prompt	VERB
ijtc-1202	54	21	the	the	DET
ijtc-1202	54	22	commission	commission	NOUN
ijtc-1202	54	23	of	of	ADP
ijtc-1202	54	24	the	the	DET
ijtc-1202	54	25	actual	actual	ADJ
ijtc-1202	54	26	offense	offense	NOUN
ijtc-1202	54	27	.	.	PUNCT
ijtc-1202	55	1	an	an	DET
ijtc-1202	55	2	investigator	investigator	NOUN
ijtc-1202	55	3	in	in	ADP
ijtc-1202	55	4	every	every	DET
ijtc-1202	55	5	crime	crime	NOUN
ijtc-1202	55	6	needs	need	VERB
ijtc-1202	55	7	investigative	investigative	ADJ
ijtc-1202	55	8	and	and	CCONJ
ijtc-1202	55	9	questioning	question	VERB
ijtc-1202	55	10	skills	skill	NOUN
ijtc-1202	55	11	to	to	ADP
ijtc-1202	55	12	decipher	decipher	NOUN
ijtc-1202	55	13	the	the	DET
ijtc-1202	55	14	secret	secret	NOUN
ijtc-1202	55	15	behind	behind	ADP
ijtc-1202	55	16	the	the	DET
ijtc-1202	55	17	crime	crime	NOUN
ijtc-1202	55	18	.	.	PUNCT
ijtc-1202	56	1	this	this	PRON
ijtc-1202	56	2	starts	start	VERB
ijtc-1202	56	3	with	with	ADP
ijtc-1202	56	4	identifying	identify	VERB
ijtc-1202	56	5	traces	trace	NOUN
ijtc-1202	56	6	of	of	ADP
ijtc-1202	56	7	suspicious	suspicious	ADJ
ijtc-1202	56	8	activities	activity	NOUN
ijtc-1202	56	9	in	in	ADP
ijtc-1202	56	10	the	the	DET
ijtc-1202	56	11	financial	financial	ADJ
ijtc-1202	56	12	records	record	NOUN
ijtc-1202	56	13	.	.	PUNCT
ijtc-1202	57	1	it	it	PRON
ijtc-1202	57	2	must	must	AUX
ijtc-1202	57	3	,	,	PUNCT
ijtc-1202	57	4	therefore	therefore	ADV
ijtc-1202	57	5	,	,	PUNCT
ijtc-1202	57	6	begin	begin	VERB
ijtc-1202	57	7	with	with	ADP
ijtc-1202	57	8	possessing	possess	VERB
ijtc-1202	57	9	statistical	statistical	ADJ
ijtc-1202	57	10	skills	skill	NOUN
ijtc-1202	57	11	of	of	ADP
ijtc-1202	57	12	understanding	understanding	NOUN
ijtc-1202	57	13	,	,	PUNCT
ijtc-1202	57	14	“	"	PUNCT
ijtc-1202	57	15	analysis	analysis	NOUN
ijtc-1202	57	16	,	,	PUNCT
ijtc-1202	57	17	interpretation	interpretation	NOUN
ijtc-1202	57	18	,	,	PUNCT
ijtc-1202	57	19	and	and	CCONJ
ijtc-1202	57	20	presentation	presentation	NOUN
ijtc-1202	57	21	of	of	ADP
ijtc-1202	57	22	complex	complex	ADJ
ijtc-1202	57	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1202	57	24	the	the	DET
ijtc-1202	57	25	impact	impact	NOUN
ijtc-1202	57	26	of	of	ADP
ijtc-1202	57	27	forensic	forensic	ADJ
ijtc-1202	57	28	skills	skill	NOUN
ijtc-1202	57	29	on	on	ADP
ijtc-1202	57	30	fraud	fraud	NOUN
ijtc-1202	57	31	detection	detection	NOUN
ijtc-1202	57	32	in	in	ADP
ijtc-1202	57	33	federal	federal	ADJ
ijtc-1202	57	34	government	government	NOUN
ijtc-1202	57	35	agencies	agency	NOUN
ijtc-1202	57	36	in	in	ADP
ijtc-1202	57	37	nigeria	nigeria	PROPN
ijtc-1202	57	38	ofili	ofili	PROPN
ijtc-1202	57	39	,	,	PUNCT
ijtc-1202	57	40	ebogbue	ebogbue	NOUN
ijtc-1202	57	41	,	,	PUNCT
ijtc-1202	57	42	and	and	CCONJ
ijtc-1202	57	43	idogho	idogho	NOUN
ijtc-1202	57	44	593	593	NUM
ijtc-1202	57	45	|	|	ADV
ijtc-1202	57	46	ilomata	ilomata	PROPN
ijtc-1202	57	47	international	international	ADJ
ijtc-1202	57	48	journal	journal	NOUN
ijtc-1202	57	49	of	of	ADP
ijtc-1202	57	50	tax	tax	PROPN
ijtc-1202	57	51	&	&	CCONJ
ijtc-1202	57	52	accounting	account	VERB
ijtc-1202	57	53	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1202	57	54	financial	financial	ADJ
ijtc-1202	57	55	data	datum	NOUN
ijtc-1202	57	56	,	,	PUNCT
ijtc-1202	57	57	supplemented	supplement	VERB
ijtc-1202	57	58	with	with	ADP
ijtc-1202	57	59	adequate	adequate	ADJ
ijtc-1202	57	60	and	and	CCONJ
ijtc-1202	57	61	relevant	relevant	ADJ
ijtc-1202	57	62	information	information	NOUN
ijtc-1202	57	63	”	"	PUNCT
ijtc-1202	57	64	(	(	PUNCT
ijtc-1202	57	65	anghel	anghel	PROPN
ijtc-1202	57	66	&	&	CCONJ
ijtc-1202	57	67	poenaru	poenaru	PROPN
ijtc-1202	57	68	,	,	PUNCT
ijtc-1202	57	69	2023	2023	NUM
ijtc-1202	57	70	;	;	PUNCT
ijtc-1202	57	71	ojukwu	ojukwu	PROPN
ijtc-1202	57	72	et	et	PROPN
ijtc-1202	57	73	al	al	PROPN
ijtc-1202	57	74	.	.	PROPN
ijtc-1202	57	75	,	,	PUNCT
ijtc-1202	57	76	2020	2020	NUM
ijtc-1202	57	77	)	)	PUNCT
ijtc-1202	57	78	.	.	PUNCT
ijtc-1202	58	1	big	big	ADJ
ijtc-1202	58	2	data	datum	NOUN
ijtc-1202	58	3	and	and	CCONJ
ijtc-1202	58	4	predictive	predictive	ADJ
ijtc-1202	58	5	analysis	analysis	NOUN
ijtc-1202	58	6	will	will	AUX
ijtc-1202	58	7	be	be	AUX
ijtc-1202	58	8	to	to	ADP
ijtc-1202	58	9	the	the	DET
ijtc-1202	58	10	forensic	forensic	ADJ
ijtc-1202	58	11	accountants	accountant	NOUN
ijtc-1202	58	12	'	'	PART
ijtc-1202	58	13	advantage	advantage	NOUN
ijtc-1202	58	14	in	in	ADP
ijtc-1202	58	15	investigative	investigative	ADJ
ijtc-1202	58	16	cases	case	NOUN
ijtc-1202	58	17	.	.	PUNCT
ijtc-1202	59	1	presenting	present	VERB
ijtc-1202	59	2	issues	issue	NOUN
ijtc-1202	59	3	in	in	ADP
ijtc-1202	59	4	court	court	NOUN
ijtc-1202	59	5	will	will	AUX
ijtc-1202	59	6	need	need	VERB
ijtc-1202	59	7	a	a	DET
ijtc-1202	59	8	questioning	questioning	NOUN
ijtc-1202	59	9	and	and	CCONJ
ijtc-1202	59	10	defensive	defensive	ADJ
ijtc-1202	59	11	mindset	mindset	NOUN
ijtc-1202	59	12	and	and	CCONJ
ijtc-1202	59	13	techniques	technique	NOUN
ijtc-1202	59	14	.	.	PUNCT
ijtc-1202	60	1	according	accord	VERB
ijtc-1202	60	2	to	to	ADP
ijtc-1202	60	3	(	(	PUNCT
ijtc-1202	60	4	hassan	hassan	PROPN
ijtc-1202	60	5	et	et	PROPN
ijtc-1202	60	6	al	al	PROPN
ijtc-1202	60	7	.	.	PROPN
ijtc-1202	60	8	,	,	PUNCT
ijtc-1202	60	9	2024	2024	NUM
ijtc-1202	60	10	)	)	PUNCT
ijtc-1202	60	11	,	,	PUNCT
ijtc-1202	60	12	a	a	DET
ijtc-1202	60	13	sound	sound	ADJ
ijtc-1202	60	14	thinking	think	VERB
ijtc-1202	60	15	mindset	mindset	NOUN
ijtc-1202	60	16	will	will	AUX
ijtc-1202	60	17	entail	entail	VERB
ijtc-1202	60	18	understanding	understand	VERB
ijtc-1202	60	19	what	what	PRON
ijtc-1202	60	20	the	the	DET
ijtc-1202	60	21	court	court	NOUN
ijtc-1202	60	22	wants	want	VERB
ijtc-1202	60	23	with	with	ADP
ijtc-1202	60	24	a	a	DET
ijtc-1202	60	25	questioning	question	VERB
ijtc-1202	60	26	mindset	mindset	NOUN
ijtc-1202	60	27	,	,	PUNCT
ijtc-1202	60	28	curiosity	curiosity	NOUN
ijtc-1202	60	29	,	,	PUNCT
ijtc-1202	60	30	independence	independence	NOUN
ijtc-1202	60	31	and	and	CCONJ
ijtc-1202	60	32	ability	ability	NOUN
ijtc-1202	60	33	to	to	PART
ijtc-1202	60	34	endure	endure	VERB
ijtc-1202	60	35	is	be	AUX
ijtc-1202	60	36	what	what	PRON
ijtc-1202	60	37	is	be	AUX
ijtc-1202	60	38	required	require	VERB
ijtc-1202	60	39	as	as	ADP
ijtc-1202	60	40	cognitive	cognitive	ADJ
ijtc-1202	60	41	skills	skill	NOUN
ijtc-1202	60	42	for	for	ADP
ijtc-1202	60	43	a	a	DET
ijtc-1202	60	44	forensic	forensic	ADJ
ijtc-1202	60	45	investigator	investigator	NOUN
ijtc-1202	60	46	in	in	ADP
ijtc-1202	60	47	fraud	fraud	NOUN
ijtc-1202	60	48	detection	detection	NOUN
ijtc-1202	60	49	,	,	PUNCT
ijtc-1202	60	50	particularly	particularly	ADV
ijtc-1202	60	51	in	in	ADP
ijtc-1202	60	52	the	the	DET
ijtc-1202	60	53	government	government	NOUN
ijtc-1202	60	54	agencies	agency	NOUN
ijtc-1202	60	55	.	.	PUNCT
ijtc-1202	61	1	a	a	DET
ijtc-1202	61	2	forensic	forensic	ADJ
ijtc-1202	61	3	accountant	accountant	NOUN
ijtc-1202	61	4	should	should	AUX
ijtc-1202	61	5	exhibit	exhibit	VERB
ijtc-1202	61	6	experience	experience	NOUN
ijtc-1202	61	7	in	in	ADP
ijtc-1202	61	8	both	both	CCONJ
ijtc-1202	61	9	civil	civil	ADJ
ijtc-1202	61	10	and	and	CCONJ
ijtc-1202	61	11	criminal	criminal	ADJ
ijtc-1202	61	12	law	law	NOUN
ijtc-1202	61	13	with	with	ADP
ijtc-1202	61	14	an	an	DET
ijtc-1202	61	15	understanding	understanding	NOUN
ijtc-1202	61	16	of	of	ADP
ijtc-1202	61	17	courtroom	courtroom	NOUN
ijtc-1202	61	18	procedures	procedure	NOUN
ijtc-1202	61	19	.	.	PUNCT
ijtc-1202	62	1	among	among	ADP
ijtc-1202	62	2	the	the	DET
ijtc-1202	62	3	cognitive	cognitive	ADJ
ijtc-1202	62	4	needs	need	NOUN
ijtc-1202	62	5	in	in	ADP
ijtc-1202	62	6	the	the	DET
ijtc-1202	62	7	forensic	forensic	ADJ
ijtc-1202	62	8	investigation	investigation	NOUN
ijtc-1202	62	9	of	of	ADP
ijtc-1202	62	10	fraud	fraud	NOUN
ijtc-1202	62	11	are	be	AUX
ijtc-1202	62	12	the	the	DET
ijtc-1202	62	13	psychological	psychological	ADJ
ijtc-1202	62	14	ability	ability	NOUN
ijtc-1202	62	15	of	of	ADP
ijtc-1202	62	16	calmness	calmness	NOUN
ijtc-1202	62	17	,	,	PUNCT
ijtc-1202	62	18	reserve	reserve	NOUN
ijtc-1202	62	19	,	,	PUNCT
ijtc-1202	62	20	and	and	CCONJ
ijtc-1202	62	21	intelligence	intelligence	NOUN
ijtc-1202	62	22	(	(	PUNCT
ijtc-1202	62	23	creative	creative	ADJ
ijtc-1202	62	24	thinking	thinking	NOUN
ijtc-1202	62	25	)	)	PUNCT
ijtc-1202	62	26	,	,	PUNCT
ijtc-1202	62	27	clear	clear	ADJ
ijtc-1202	62	28	communication	communication	NOUN
ijtc-1202	62	29	,	,	PUNCT
ijtc-1202	62	30	and	and	CCONJ
ijtc-1202	62	31	concise	concise	ADJ
ijtc-1202	62	32	communication	communication	NOUN
ijtc-1202	62	33	skills	skill	NOUN
ijtc-1202	62	34	,	,	PUNCT
ijtc-1202	62	35	without	without	ADP
ijtc-1202	62	36	which	which	PRON
ijtc-1202	62	37	it	it	PRON
ijtc-1202	62	38	is	be	AUX
ijtc-1202	62	39	difficult	difficult	ADJ
ijtc-1202	62	40	to	to	PART
ijtc-1202	62	41	get	get	VERB
ijtc-1202	62	42	to	to	ADP
ijtc-1202	62	43	the	the	DET
ijtc-1202	62	44	root	root	NOUN
ijtc-1202	62	45	of	of	ADP
ijtc-1202	62	46	a	a	DET
ijtc-1202	62	47	fraud	fraud	NOUN
ijtc-1202	62	48	matter	matter	NOUN
ijtc-1202	62	49	.	.	PUNCT
ijtc-1202	63	1	(	(	PUNCT
ijtc-1202	63	2	chukwu	chukwu	NOUN
ijtc-1202	63	3	et	et	PROPN
ijtc-1202	63	4	al	al	PROPN
ijtc-1202	63	5	.	.	PROPN
ijtc-1202	63	6	,	,	PUNCT
ijtc-1202	63	7	2019	2019	NUM
ijtc-1202	63	8	)	)	PUNCT
ijtc-1202	63	9	,	,	PUNCT
ijtc-1202	63	10	listed	list	VERB
ijtc-1202	63	11	the	the	DET
ijtc-1202	63	12	important	important	ADJ
ijtc-1202	63	13	skills	skill	NOUN
ijtc-1202	63	14	of	of	ADP
ijtc-1202	63	15	forensic	forensic	ADJ
ijtc-1202	63	16	accountants	accountant	NOUN
ijtc-1202	63	17	to	to	PART
ijtc-1202	63	18	include	include	VERB
ijtc-1202	63	19	experience	experience	NOUN
ijtc-1202	63	20	in	in	ADP
ijtc-1202	63	21	accounting	account	VERB
ijtc-1202	63	22	,	,	PUNCT
ijtc-1202	63	23	internal	internal	ADJ
ijtc-1202	63	24	controls	control	NOUN
ijtc-1202	63	25	,	,	PUNCT
ijtc-1202	63	26	auditing	auditing	NOUN
ijtc-1202	63	27	,	,	PUNCT
ijtc-1202	63	28	taxation	taxation	NOUN
ijtc-1202	63	29	management	management	NOUN
ijtc-1202	63	30	,	,	PUNCT
ijtc-1202	63	31	interpersonal	interpersonal	ADJ
ijtc-1202	63	32	relationships	relationship	NOUN
ijtc-1202	63	33	,	,	PUNCT
ijtc-1202	63	34	business	business	NOUN
ijtc-1202	63	35	operations	operation	NOUN
ijtc-1202	63	36	,	,	PUNCT
ijtc-1202	63	37	and	and	CCONJ
ijtc-1202	63	38	communication	communication	NOUN
ijtc-1202	63	39	with	with	ADP
ijtc-1202	63	40	analytical	analytical	ADJ
ijtc-1202	63	41	abilities	ability	NOUN
ijtc-1202	63	42	,	,	PUNCT
ijtc-1202	63	43	strong	strong	ADJ
ijtc-1202	63	44	writing	writing	NOUN
ijtc-1202	63	45	skills	skill	NOUN
ijtc-1202	63	46	,	,	PUNCT
ijtc-1202	63	47	good	good	ADJ
ijtc-1202	63	48	verbal	verbal	ADJ
ijtc-1202	63	49	communication	communication	NOUN
ijtc-1202	63	50	skills	skill	NOUN
ijtc-1202	63	51	,	,	PUNCT
ijtc-1202	63	52	and	and	CCONJ
ijtc-1202	63	53	creativity	creativity	NOUN
ijtc-1202	63	54	.	.	PUNCT
ijtc-1202	64	1	anghel	anghel	PROPN
ijtc-1202	64	2	and	and	CCONJ
ijtc-1202	64	3	poenaru	poenaru	ADJ
ijtc-1202	64	4	(	(	PUNCT
ijtc-1202	64	5	2023	2023	NUM
ijtc-1202	64	6	)	)	PUNCT
ijtc-1202	64	7	,	,	PUNCT
ijtc-1202	64	8	opined	opine	VERB
ijtc-1202	64	9	that	that	SCONJ
ijtc-1202	64	10	fraud	fraud	NOUN
ijtc-1202	64	11	“	"	PUNCT
ijtc-1202	64	12	detection	detection	NOUN
ijtc-1202	64	13	are	be	AUX
ijtc-1202	64	14	complex	complex	ADJ
ijtc-1202	64	15	processes	process	NOUN
ijtc-1202	64	16	that	that	PRON
ijtc-1202	64	17	involve	involve	VERB
ijtc-1202	64	18	a	a	DET
ijtc-1202	64	19	range	range	NOUN
ijtc-1202	64	20	of	of	ADP
ijtc-1202	64	21	strategies	strategy	NOUN
ijtc-1202	64	22	”	"	PUNCT
ijtc-1202	64	23	.	.	PUNCT
ijtc-1202	65	1	fraud	fraud	NOUN
ijtc-1202	65	2	investigation	investigation	NOUN
ijtc-1202	65	3	is	be	AUX
ijtc-1202	65	4	the	the	DET
ijtc-1202	65	5	key	key	ADJ
ijtc-1202	65	6	area	area	NOUN
ijtc-1202	65	7	of	of	ADP
ijtc-1202	65	8	forensic	forensic	ADJ
ijtc-1202	65	9	accounting	accounting	NOUN
ijtc-1202	65	10	application	application	NOUN
ijtc-1202	65	11	in	in	ADP
ijtc-1202	65	12	the	the	DET
ijtc-1202	65	13	public	public	ADJ
ijtc-1202	65	14	sector	sector	NOUN
ijtc-1202	65	15	due	due	ADP
ijtc-1202	65	16	to	to	ADP
ijtc-1202	65	17	negligence	negligence	NOUN
ijtc-1202	65	18	,	,	PUNCT
ijtc-1202	65	19	connoting	connote	VERB
ijtc-1202	65	20	the	the	DET
ijtc-1202	65	21	possession	possession	NOUN
ijtc-1202	65	22	of	of	ADP
ijtc-1202	65	23	the	the	DET
ijtc-1202	65	24	required	require	VERB
ijtc-1202	65	25	skills	skill	NOUN
ijtc-1202	65	26	for	for	ADP
ijtc-1202	65	27	possible	possible	ADJ
ijtc-1202	65	28	detection	detection	NOUN
ijtc-1202	65	29	of	of	ADP
ijtc-1202	65	30	supposed	suppose	VERB
ijtc-1202	65	31	crimes	crime	NOUN
ijtc-1202	65	32	.	.	PUNCT
ijtc-1202	66	1	fraud	fraud	NOUN
ijtc-1202	66	2	is	be	AUX
ijtc-1202	66	3	an	an	DET
ijtc-1202	66	4	intentional	intentional	ADJ
ijtc-1202	66	5	act	act	NOUN
ijtc-1202	66	6	of	of	ADP
ijtc-1202	66	7	appropriating	appropriate	VERB
ijtc-1202	66	8	personalizing	personalize	VERB
ijtc-1202	66	9	assets	asset	NOUN
ijtc-1202	66	10	or	or	CCONJ
ijtc-1202	66	11	other	other	ADJ
ijtc-1202	66	12	valuables	valuable	NOUN
ijtc-1202	66	13	without	without	ADP
ijtc-1202	66	14	approval	approval	NOUN
ijtc-1202	66	15	(	(	PUNCT
ijtc-1202	66	16	okute	okute	PROPN
ijtc-1202	66	17	&	&	CCONJ
ijtc-1202	66	18	enah	enah	PROPN
ijtc-1202	66	19	,	,	PUNCT
ijtc-1202	66	20	2019	2019	NUM
ijtc-1202	66	21	)	)	PUNCT
ijtc-1202	66	22	.	.	PUNCT
ijtc-1202	67	1	the	the	DET
ijtc-1202	67	2	concept	concept	NOUN
ijtc-1202	67	3	of	of	ADP
ijtc-1202	67	4	fraud	fraud	NOUN
ijtc-1202	67	5	is	be	AUX
ijtc-1202	67	6	a	a	DET
ijtc-1202	67	7	simple	simple	ADJ
ijtc-1202	67	8	useable	useable	ADJ
ijtc-1202	67	9	word	word	NOUN
ijtc-1202	67	10	in	in	ADP
ijtc-1202	67	11	forensic	forensic	ADJ
ijtc-1202	67	12	accounting	accounting	NOUN
ijtc-1202	67	13	and	and	CCONJ
ijtc-1202	67	14	auditing	auditing	NOUN
ijtc-1202	67	15	which	which	PRON
ijtc-1202	67	16	comes	come	VERB
ijtc-1202	67	17	with	with	ADP
ijtc-1202	67	18	different	different	ADJ
ijtc-1202	67	19	definitions	definition	NOUN
ijtc-1202	67	20	,	,	PUNCT
ijtc-1202	67	21	but	but	CCONJ
ijtc-1202	67	22	is	be	AUX
ijtc-1202	67	23	usually	usually	ADV
ijtc-1202	67	24	“	"	PUNCT
ijtc-1202	67	25	intentional	intentional	ADJ
ijtc-1202	67	26	”	"	PUNCT
ijtc-1202	67	27	,	,	PUNCT
ijtc-1202	67	28	and	and	CCONJ
ijtc-1202	67	29	could	could	AUX
ijtc-1202	67	30	be	be	AUX
ijtc-1202	67	31	classified	classify	VERB
ijtc-1202	67	32	as	as	ADP
ijtc-1202	67	33	either	either	CCONJ
ijtc-1202	67	34	financial	financial	ADJ
ijtc-1202	67	35	or	or	CCONJ
ijtc-1202	67	36	non	non	ADJ
ijtc-1202	67	37	-	-	ADJ
ijtc-1202	67	38	financial	financial	ADJ
ijtc-1202	67	39	.	.	PUNCT
ijtc-1202	68	1	(	(	PUNCT
ijtc-1202	68	2	ngozi	ngozi	NOUN
ijtc-1202	68	3	,	,	PUNCT
ijtc-1202	68	4	2015	2015	NUM
ijtc-1202	68	5	)	)	PUNCT
ijtc-1202	68	6	,	,	PUNCT
ijtc-1202	68	7	noted	note	VERB
ijtc-1202	68	8	that	that	SCONJ
ijtc-1202	68	9	forensic	forensic	ADJ
ijtc-1202	68	10	accounting	accounting	NOUN
ijtc-1202	68	11	describes	describe	VERB
ijtc-1202	68	12	engagement	engagement	NOUN
ijtc-1202	68	13	that	that	PRON
ijtc-1202	68	14	could	could	AUX
ijtc-1202	68	15	result	result	VERB
ijtc-1202	68	16	in	in	ADP
ijtc-1202	68	17	dispute	dispute	NOUN
ijtc-1202	68	18	resolution	resolution	NOUN
ijtc-1202	68	19	.	.	PUNCT
ijtc-1202	69	1	as	as	ADP
ijtc-1202	69	2	a	a	DET
ijtc-1202	69	3	new	new	ADJ
ijtc-1202	69	4	field	field	NOUN
ijtc-1202	69	5	of	of	ADP
ijtc-1202	69	6	accounting	accounting	NOUN
ijtc-1202	69	7	,	,	PUNCT
ijtc-1202	69	8	scholars	scholar	NOUN
ijtc-1202	69	9	only	only	ADV
ijtc-1202	69	10	adopt	adopt	VERB
ijtc-1202	69	11	definitions	definition	NOUN
ijtc-1202	69	12	to	to	PART
ijtc-1202	69	13	suit	suit	VERB
ijtc-1202	69	14	what	what	PRON
ijtc-1202	69	15	they	they	PRON
ijtc-1202	69	16	intend	intend	VERB
ijtc-1202	69	17	,	,	PUNCT
ijtc-1202	69	18	concluding	conclude	VERB
ijtc-1202	69	19	that	that	SCONJ
ijtc-1202	69	20	it	it	PRON
ijtc-1202	69	21	must	must	AUX
ijtc-1202	69	22	result	result	VERB
ijtc-1202	69	23	in	in	ADP
ijtc-1202	69	24	a	a	DET
ijtc-1202	69	25	court	court	NOUN
ijtc-1202	69	26	determination	determination	NOUN
ijtc-1202	69	27	.	.	PUNCT
ijtc-1202	70	1	however	however	ADV
ijtc-1202	70	2	,	,	PUNCT
ijtc-1202	70	3	in	in	ADP
ijtc-1202	70	4	contrast	contrast	NOUN
ijtc-1202	70	5	,	,	PUNCT
ijtc-1202	70	6	it	it	PRON
ijtc-1202	70	7	is	be	AUX
ijtc-1202	70	8	not	not	PART
ijtc-1202	70	9	all	all	PRON
ijtc-1202	70	10	forensic	forensic	ADJ
ijtc-1202	70	11	investigations	investigation	NOUN
ijtc-1202	70	12	are	be	AUX
ijtc-1202	70	13	the	the	DET
ijtc-1202	70	14	subjects	subject	NOUN
ijtc-1202	70	15	of	of	ADP
ijtc-1202	70	16	the	the	DET
ijtc-1202	70	17	court	court	NOUN
ijtc-1202	70	18	.	.	PUNCT
ijtc-1202	71	1	(	(	PUNCT
ijtc-1202	71	2	ogutu	ogutu	NOUN
ijtc-1202	71	3	&	&	CCONJ
ijtc-1202	71	4	ngahu	ngahu	PROPN
ijtc-1202	71	5	,	,	PUNCT
ijtc-1202	71	6	2016	2016	NUM
ijtc-1202	71	7	)	)	PUNCT
ijtc-1202	71	8	,	,	PUNCT
ijtc-1202	71	9	therefore	therefore	ADV
ijtc-1202	71	10	,	,	PUNCT
ijtc-1202	71	11	agree	agree	VERB
ijtc-1202	71	12	that	that	SCONJ
ijtc-1202	71	13	it	it	PRON
ijtc-1202	71	14	is	be	AUX
ijtc-1202	71	15	the	the	DET
ijtc-1202	71	16	“	"	PUNCT
ijtc-1202	71	17	gathering	gather	VERB
ijtc-1202	71	18	and	and	CCONJ
ijtc-1202	71	19	presenting	present	VERB
ijtc-1202	71	20	financial	financial	ADJ
ijtc-1202	71	21	information	information	NOUN
ijtc-1202	71	22	in	in	ADP
ijtc-1202	71	23	a	a	DET
ijtc-1202	71	24	manner	manner	NOUN
ijtc-1202	71	25	that	that	PRON
ijtc-1202	71	26	will	will	AUX
ijtc-1202	71	27	be	be	AUX
ijtc-1202	71	28	accepted	accept	VERB
ijtc-1202	71	29	by	by	ADP
ijtc-1202	71	30	a	a	DET
ijtc-1202	71	31	court	court	NOUN
ijtc-1202	71	32	”	"	PUNCT
ijtc-1202	71	33	of	of	ADP
ijtc-1202	71	34	competent	competent	ADJ
ijtc-1202	71	35	jurisdiction	jurisdiction	NOUN
ijtc-1202	71	36	,	,	PUNCT
ijtc-1202	71	37	with	with	ADP
ijtc-1202	71	38	enabling	enable	VERB
ijtc-1202	71	39	skills	skill	NOUN
ijtc-1202	71	40	that	that	PRON
ijtc-1202	71	41	could	could	AUX
ijtc-1202	71	42	be	be	AUX
ijtc-1202	71	43	used	use	VERB
ijtc-1202	71	44	to	to	PART
ijtc-1202	71	45	establish	establish	VERB
ijtc-1202	71	46	the	the	DET
ijtc-1202	71	47	existence	existence	NOUN
ijtc-1202	71	48	of	of	ADP
ijtc-1202	71	49	illegality	illegality	NOUN
ijtc-1202	71	50	or	or	CCONJ
ijtc-1202	71	51	fraudulent	fraudulent	ADJ
ijtc-1202	71	52	activities	activity	NOUN
ijtc-1202	71	53	in	in	ADP
ijtc-1202	71	54	every	every	DET
ijtc-1202	71	55	government	government	NOUN
ijtc-1202	71	56	organization	organization	NOUN
ijtc-1202	71	57	.	.	PUNCT
ijtc-1202	72	1	“	"	PUNCT
ijtc-1202	72	2	as	as	ADP
ijtc-1202	72	3	financial	financial	ADJ
ijtc-1202	72	4	scavengers	scavenger	NOUN
ijtc-1202	72	5	”	"	PUNCT
ijtc-1202	72	6	(	(	PUNCT
ijtc-1202	72	7	ogutu	ogutu	NOUN
ijtc-1202	72	8	&	&	CCONJ
ijtc-1202	72	9	ngahu	ngahu	PROPN
ijtc-1202	72	10	,	,	PUNCT
ijtc-1202	72	11	2016	2016	NUM
ijtc-1202	72	12	)	)	PUNCT
ijtc-1202	72	13	,	,	PUNCT
ijtc-1202	72	14	forensic	forensic	ADJ
ijtc-1202	72	15	accountants	accountant	NOUN
ijtc-1202	72	16	must	must	AUX
ijtc-1202	72	17	be	be	AUX
ijtc-1202	72	18	fully	fully	ADV
ijtc-1202	72	19	equipped	equip	VERB
ijtc-1202	72	20	with	with	ADP
ijtc-1202	72	21	skills	skill	NOUN
ijtc-1202	72	22	to	to	ADP
ijtc-1202	72	23	decipher	decipher	PROPN
ijtc-1202	72	24	fraud	fraud	NOUN
ijtc-1202	72	25	,	,	PUNCT
ijtc-1202	72	26	accounting	accounting	NOUN
ijtc-1202	72	27	crimes	crime	NOUN
ijtc-1202	72	28	,	,	PUNCT
ijtc-1202	72	29	and	and	CCONJ
ijtc-1202	72	30	other	other	ADJ
ijtc-1202	72	31	related	related	ADJ
ijtc-1202	72	32	offenses	offense	NOUN
ijtc-1202	72	33	.	.	PUNCT
ijtc-1202	73	1	fraud	fraud	NOUN
ijtc-1202	73	2	detection	detection	NOUN
ijtc-1202	73	3	arises	arise	VERB
ijtc-1202	73	4	because	because	SCONJ
ijtc-1202	73	5	of	of	ADP
ijtc-1202	73	6	the	the	DET
ijtc-1202	73	7	difficulty	difficulty	NOUN
ijtc-1202	73	8	associated	associate	VERB
ijtc-1202	73	9	with	with	ADP
ijtc-1202	73	10	prevention	prevention	NOUN
ijtc-1202	73	11	(	(	PUNCT
ijtc-1202	73	12	sulaiman	sulaiman	PROPN
ijtc-1202	73	13	et	et	PROPN
ijtc-1202	73	14	al	al	PROPN
ijtc-1202	73	15	.	.	PROPN
ijtc-1202	73	16	,	,	PUNCT
ijtc-1202	73	17	2023	2023	NUM
ijtc-1202	73	18	)	)	PUNCT
ijtc-1202	73	19	.	.	PUNCT
ijtc-1202	74	1	detection	detection	NOUN
ijtc-1202	74	2	of	of	ADP
ijtc-1202	74	3	fraud	fraud	NOUN
ijtc-1202	74	4	is	be	AUX
ijtc-1202	74	5	the	the	DET
ijtc-1202	74	6	identification	identification	NOUN
ijtc-1202	74	7	of	of	ADP
ijtc-1202	74	8	actual	actual	ADJ
ijtc-1202	74	9	or	or	CCONJ
ijtc-1202	74	10	potential	potential	ADJ
ijtc-1202	74	11	financial	financial	ADJ
ijtc-1202	74	12	crimes	crime	NOUN
ijtc-1202	74	13	via	via	ADP
ijtc-1202	74	14	spotting	spot	VERB
ijtc-1202	74	15	warning	warning	NOUN
ijtc-1202	74	16	signals	signal	NOUN
ijtc-1202	74	17	.	.	PUNCT
ijtc-1202	75	1	fraud	fraud	NOUN
ijtc-1202	75	2	is	be	AUX
ijtc-1202	75	3	a	a	DET
ijtc-1202	75	4	global	global	ADJ
ijtc-1202	75	5	issue	issue	NOUN
ijtc-1202	75	6	and	and	CCONJ
ijtc-1202	75	7	to	to	ADP
ijtc-1202	75	8	developing	develop	VERB
ijtc-1202	75	9	nations	nation	NOUN
ijtc-1202	75	10	,	,	PUNCT
ijtc-1202	75	11	it	it	PRON
ijtc-1202	75	12	has	have	AUX
ijtc-1202	75	13	remained	remain	VERB
ijtc-1202	75	14	a	a	DET
ijtc-1202	75	15	major	major	ADJ
ijtc-1202	75	16	concern	concern	NOUN
ijtc-1202	75	17	(	(	PUNCT
ijtc-1202	75	18	adebisi	adebisi	PROPN
ijtc-1202	75	19	&	&	CCONJ
ijtc-1202	75	20	gbegi	gbegi	NOUN
ijtc-1202	75	21	,	,	PUNCT
ijtc-1202	75	22	2015	2015	NUM
ijtc-1202	75	23	)	)	PUNCT
ijtc-1202	75	24	and	and	CCONJ
ijtc-1202	75	25	it	it	PRON
ijtc-1202	75	26	has	have	VERB
ijtc-1202	75	27	no	no	DET
ijtc-1202	75	28	differentiation	differentiation	NOUN
ijtc-1202	75	29	in	in	ADP
ijtc-1202	75	30	ministry	ministry	PROPN
ijtc-1202	75	31	,	,	PUNCT
ijtc-1202	75	32	tribe	tribe	NOUN
ijtc-1202	75	33	,	,	PUNCT
ijtc-1202	75	34	and	and	CCONJ
ijtc-1202	75	35	persons	person	NOUN
ijtc-1202	75	36	.	.	PUNCT
ijtc-1202	76	1	it	it	PRON
ijtc-1202	76	2	could	could	AUX
ijtc-1202	76	3	be	be	AUX
ijtc-1202	76	4	a	a	DET
ijtc-1202	76	5	global	global	ADJ
ijtc-1202	76	6	epidemic	epidemic	NOUN
ijtc-1202	76	7	;	;	PUNCT
ijtc-1202	76	8	however	however	ADV
ijtc-1202	76	9	,	,	PUNCT
ijtc-1202	76	10	it	it	PRON
ijtc-1202	76	11	is	be	AUX
ijtc-1202	76	12	the	the	DET
ijtc-1202	76	13	cause	cause	NOUN
ijtc-1202	76	14	of	of	ADP
ijtc-1202	76	15	decay	decay	NOUN
ijtc-1202	76	16	in	in	ADP
ijtc-1202	76	17	the	the	DET
ijtc-1202	76	18	nigerian	nigerian	ADJ
ijtc-1202	76	19	system	system	NOUN
ijtc-1202	76	20	.	.	PUNCT
ijtc-1202	77	1	front	front	ADJ
ijtc-1202	77	2	line	line	NOUN
ijtc-1202	77	3	news	news	NOUN
ijtc-1202	77	4	points	point	NOUN
ijtc-1202	77	5	to	to	ADP
ijtc-1202	77	6	an	an	DET
ijtc-1202	77	7	immediate	immediate	ADJ
ijtc-1202	77	8	past	past	ADJ
ijtc-1202	77	9	governor	governor	NOUN
ijtc-1202	77	10	of	of	ADP
ijtc-1202	77	11	kogi	kogi	PROPN
ijtc-1202	77	12	state	state	PROPN
ijtc-1202	77	13	facing	face	VERB
ijtc-1202	77	14	efcc	efcc	NOUN
ijtc-1202	77	15	investigations	investigation	NOUN
ijtc-1202	77	16	of	of	ADP
ijtc-1202	77	17	ngn80.2	ngn80.2	PROPN
ijtc-1202	77	18	billion	billion	NUM
ijtc-1202	77	19	,	,	PUNCT
ijtc-1202	77	20	an	an	DET
ijtc-1202	77	21	exaccountant	exaccountant	NOUN
ijtc-1202	77	22	-	-	PUNCT
ijtc-1202	77	23	general	general	NOUN
ijtc-1202	77	24	of	of	ADP
ijtc-1202	77	25	the	the	DET
ijtc-1202	77	26	federation	federation	NOUN
ijtc-1202	77	27	with	with	ADP
ijtc-1202	77	28	charges	charge	NOUN
ijtc-1202	77	29	of	of	ADP
ijtc-1202	77	30	ngn80	ngn80	PROPN
ijtc-1202	77	31	billion	billion	NUM
ijtc-1202	77	32	,	,	PUNCT
ijtc-1202	77	33	a	a	DET
ijtc-1202	77	34	former	former	ADJ
ijtc-1202	77	35	chairman	chairman	NOUN
ijtc-1202	77	36	of	of	ADP
ijtc-1202	77	37	the	the	DET
ijtc-1202	77	38	defunct	defunct	ADJ
ijtc-1202	77	39	pension	pension	NOUN
ijtc-1202	77	40	task	task	NOUN
ijtc-1202	77	41	team	team	NOUN
ijtc-1202	77	42	charged	charge	VERB
ijtc-1202	77	43	with	with	ADP
ijtc-1202	77	44	ngn2.1	ngn2.1	NOUN
ijtc-1202	77	45	billion	billion	NUM
ijtc-1202	77	46	,	,	PUNCT
ijtc-1202	77	47	etc	etc	X
ijtc-1202	77	48	.	.	X
ijtc-1202	78	1	the	the	DET
ijtc-1202	78	2	cost	cost	NOUN
ijtc-1202	78	3	of	of	ADP
ijtc-1202	78	4	fraud	fraud	NOUN
ijtc-1202	78	5	can	can	AUX
ijtc-1202	78	6	not	not	PART
ijtc-1202	78	7	be	be	AUX
ijtc-1202	78	8	underestimated	underestimate	VERB
ijtc-1202	78	9	.	.	PUNCT
ijtc-1202	79	1	four	four	NUM
ijtc-1202	79	2	major	major	ADJ
ijtc-1202	79	3	types	type	NOUN
ijtc-1202	79	4	of	of	ADP
ijtc-1202	79	5	fraud	fraud	NOUN
ijtc-1202	79	6	exist	exist	VERB
ijtc-1202	79	7	in	in	ADP
ijtc-1202	79	8	the	the	DET
ijtc-1202	79	9	private	private	ADJ
ijtc-1202	79	10	and	and	CCONJ
ijtc-1202	79	11	public	public	ADJ
ijtc-1202	79	12	sectors	sector	NOUN
ijtc-1202	79	13	,	,	PUNCT
ijtc-1202	79	14	and	and	CCONJ
ijtc-1202	79	15	they	they	PRON
ijtc-1202	79	16	are	be	AUX
ijtc-1202	79	17	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1202	79	18	the	the	DET
ijtc-1202	79	19	impact	impact	NOUN
ijtc-1202	79	20	of	of	ADP
ijtc-1202	79	21	forensic	forensic	ADJ
ijtc-1202	79	22	skills	skill	NOUN
ijtc-1202	79	23	on	on	ADP
ijtc-1202	79	24	fraud	fraud	NOUN
ijtc-1202	79	25	detection	detection	NOUN
ijtc-1202	79	26	in	in	ADP
ijtc-1202	79	27	federal	federal	ADJ
ijtc-1202	79	28	government	government	NOUN
ijtc-1202	79	29	agencies	agency	NOUN
ijtc-1202	79	30	in	in	ADP
ijtc-1202	79	31	nigeria	nigeria	PROPN
ijtc-1202	79	32	ofili	ofili	PROPN
ijtc-1202	79	33	,	,	PUNCT
ijtc-1202	79	34	ebogbue	ebogbue	NOUN
ijtc-1202	79	35	,	,	PUNCT
ijtc-1202	79	36	and	and	CCONJ
ijtc-1202	79	37	idogho	idogho	NOUN
ijtc-1202	79	38	594	594	NUM
ijtc-1202	79	39	|	|	ADV
ijtc-1202	79	40	ilomata	ilomata	PROPN
ijtc-1202	79	41	international	international	ADJ
ijtc-1202	79	42	journal	journal	NOUN
ijtc-1202	79	43	of	of	ADP
ijtc-1202	79	44	tax	tax	PROPN
ijtc-1202	79	45	&	&	CCONJ
ijtc-1202	79	46	accounting	accounting	PROPN
ijtc-1202	79	47	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1202	79	48	misrepresentation	misrepresentation	NOUN
ijtc-1202	79	49	,	,	PUNCT
ijtc-1202	79	50	misappropriation	misappropriation	NOUN
ijtc-1202	79	51	and	and	CCONJ
ijtc-1202	79	52	theft	theft	NOUN
ijtc-1202	79	53	,	,	PUNCT
ijtc-1202	79	54	counterfeit	counterfeit	ADJ
ijtc-1202	79	55	and	and	CCONJ
ijtc-1202	79	56	forgery	forgery	NOUN
ijtc-1202	79	57	,	,	PUNCT
ijtc-1202	79	58	and	and	CCONJ
ijtc-1202	79	59	bribery	bribery	NOUN
ijtc-1202	79	60	and	and	CCONJ
ijtc-1202	79	61	corruption	corruption	NOUN
ijtc-1202	79	62	.	.	PUNCT
ijtc-1202	80	1	the	the	DET
ijtc-1202	80	2	worst	bad	ADJ
ijtc-1202	80	3	perpetrators	perpetrator	NOUN
ijtc-1202	80	4	are	be	AUX
ijtc-1202	80	5	government	government	NOUN
ijtc-1202	80	6	officials	official	NOUN
ijtc-1202	80	7	.	.	PUNCT
ijtc-1202	81	1	the	the	DET
ijtc-1202	81	2	approach	approach	NOUN
ijtc-1202	81	3	to	to	PART
ijtc-1202	81	4	fraud	fraud	NOUN
ijtc-1202	81	5	detection	detection	NOUN
ijtc-1202	81	6	involving	involve	VERB
ijtc-1202	81	7	the	the	DET
ijtc-1202	81	8	use	use	NOUN
ijtc-1202	81	9	of	of	ADP
ijtc-1202	81	10	an	an	DET
ijtc-1202	81	11	analytic	analytic	ADJ
ijtc-1202	81	12	model	model	NOUN
ijtc-1202	81	13	is	be	AUX
ijtc-1202	81	14	to	to	PART
ijtc-1202	81	15	look	look	VERB
ijtc-1202	81	16	out	out	ADP
ijtc-1202	81	17	for	for	ADP
ijtc-1202	81	18	perpetrators	perpetrator	NOUN
ijtc-1202	81	19	of	of	ADP
ijtc-1202	81	20	fraud	fraud	NOUN
ijtc-1202	81	21	with	with	ADP
ijtc-1202	81	22	previous	previous	ADJ
ijtc-1202	81	23	records	record	NOUN
ijtc-1202	81	24	.	.	PUNCT
ijtc-1202	82	1	models	model	NOUN
ijtc-1202	82	2	have	have	AUX
ijtc-1202	82	3	been	be	AUX
ijtc-1202	82	4	developed	develop	VERB
ijtc-1202	82	5	with	with	ADP
ijtc-1202	82	6	traditional	traditional	ADJ
ijtc-1202	82	7	data	datum	NOUN
ijtc-1202	82	8	,	,	PUNCT
ijtc-1202	82	9	classifying	classify	VERB
ijtc-1202	82	10	fraud	fraud	NOUN
ijtc-1202	82	11	as	as	ADP
ijtc-1202	82	12	supervised	supervised	ADJ
ijtc-1202	82	13	and	and	CCONJ
ijtc-1202	82	14	unsupervised	unsupervised	ADJ
ijtc-1202	82	15	,	,	PUNCT
ijtc-1202	82	16	with	with	ADP
ijtc-1202	82	17	the	the	DET
ijtc-1202	82	18	supervised	supervise	VERB
ijtc-1202	82	19	models	model	NOUN
ijtc-1202	82	20	as	as	ADP
ijtc-1202	82	21	class	class	NOUN
ijtc-1202	82	22	membership	membership	NOUN
ijtc-1202	82	23	of	of	ADP
ijtc-1202	82	24	a	a	DET
ijtc-1202	82	25	given	give	VERB
ijtc-1202	82	26	entity	entity	NOUN
ijtc-1202	82	27	.	.	PUNCT
ijtc-1202	83	1	the	the	DET
ijtc-1202	83	2	drawback	drawback	NOUN
ijtc-1202	83	3	of	of	ADP
ijtc-1202	83	4	a	a	DET
ijtc-1202	83	5	supervised	supervised	ADJ
ijtc-1202	83	6	model	model	NOUN
ijtc-1202	83	7	includes	include	VERB
ijtc-1202	83	8	absolute	absolute	ADJ
ijtc-1202	83	9	certainty	certainty	NOUN
ijtc-1202	83	10	of	of	ADP
ijtc-1202	83	11	classifying	classify	VERB
ijtc-1202	83	12	events	event	NOUN
ijtc-1202	83	13	accurately	accurately	ADV
ijtc-1202	83	14	as	as	ADP
ijtc-1202	83	15	fraud	fraud	NOUN
ijtc-1202	83	16	or	or	CCONJ
ijtc-1202	83	17	nonfraud	nonfraud	NOUN
ijtc-1202	83	18	.	.	PUNCT
ijtc-1202	83	19	,	,	PUNCT
ijtc-1202	83	20	noting	note	VERB
ijtc-1202	83	21	that	that	SCONJ
ijtc-1202	83	22	any	any	DET
ijtc-1202	83	23	models	model	NOUN
ijtc-1202	83	24	of	of	ADP
ijtc-1202	83	25	fraud	fraud	NOUN
ijtc-1202	83	26	can	can	AUX
ijtc-1202	83	27	be	be	AUX
ijtc-1202	83	28	used	use	VERB
ijtc-1202	83	29	to	to	PART
ijtc-1202	83	30	detect	detect	VERB
ijtc-1202	83	31	only	only	ADJ
ijtc-1202	83	32	types	type	NOUN
ijtc-1202	83	33	of	of	ADP
ijtc-1202	83	34	fraud	fraud	NOUN
ijtc-1202	83	35	that	that	PRON
ijtc-1202	83	36	have	have	AUX
ijtc-1202	83	37	been	be	AUX
ijtc-1202	83	38	identified	identify	VERB
ijtc-1202	83	39	previously	previously	ADV
ijtc-1202	83	40	.	.	PUNCT
ijtc-1202	84	1	unsupervised	unsupervised	ADJ
ijtc-1202	84	2	methods	method	NOUN
ijtc-1202	84	3	of	of	ADP
ijtc-1202	84	4	fraud	fraud	NOUN
ijtc-1202	84	5	modeling	modeling	NOUN
ijtc-1202	84	6	rely	rely	NOUN
ijtc-1202	84	7	on	on	ADP
ijtc-1202	84	8	abnormal	abnormal	ADJ
ijtc-1202	84	9	events	event	NOUN
ijtc-1202	84	10	,	,	PUNCT
ijtc-1202	84	11	linked	link	VERB
ijtc-1202	84	12	with	with	ADP
ijtc-1202	84	13	the	the	DET
ijtc-1202	84	14	symptoms	symptom	NOUN
ijtc-1202	84	15	of	of	ADP
ijtc-1202	84	16	previous	previous	ADJ
ijtc-1202	84	17	fraudulent	fraudulent	ADJ
ijtc-1202	84	18	activities	activity	NOUN
ijtc-1202	84	19	.	.	PUNCT
ijtc-1202	85	1	in	in	ADP
ijtc-1202	85	2	fraud	fraud	NOUN
ijtc-1202	85	3	determination	determination	NOUN
ijtc-1202	85	4	in	in	ADP
ijtc-1202	85	5	an	an	DET
ijtc-1202	85	6	organization	organization	NOUN
ijtc-1202	85	7	,	,	PUNCT
ijtc-1202	85	8	several	several	ADJ
ijtc-1202	85	9	factors	factor	NOUN
ijtc-1202	85	10	could	could	AUX
ijtc-1202	85	11	be	be	AUX
ijtc-1202	85	12	juxtaposed	juxtapose	VERB
ijtc-1202	85	13	to	to	PART
ijtc-1202	85	14	achieve	achieve	VERB
ijtc-1202	85	15	the	the	DET
ijtc-1202	85	16	aim	aim	NOUN
ijtc-1202	85	17	.	.	PUNCT
ijtc-1202	86	1	these	these	PRON
ijtc-1202	86	2	include	include	VERB
ijtc-1202	86	3	the	the	DET
ijtc-1202	86	4	internal	internal	ADJ
ijtc-1202	86	5	controls	control	NOUN
ijtc-1202	86	6	(	(	PUNCT
ijtc-1202	86	7	put	put	VERB
ijtc-1202	86	8	in	in	ADP
ijtc-1202	86	9	place	place	NOUN
ijtc-1202	86	10	by	by	ADP
ijtc-1202	86	11	the	the	DET
ijtc-1202	86	12	firm	firm	NOUN
ijtc-1202	86	13	’s	’s	PART
ijtc-1202	86	14	bods	bod	NOUN
ijtc-1202	86	15	and	and	CCONJ
ijtc-1202	86	16	management	management	NOUN
ijtc-1202	86	17	whose	whose	DET
ijtc-1202	86	18	purpose	purpose	NOUN
ijtc-1202	86	19	is	be	AUX
ijtc-1202	86	20	to	to	PART
ijtc-1202	86	21	assure	assure	VERB
ijtc-1202	86	22	efficiency	efficiency	NOUN
ijtc-1202	86	23	in	in	ADP
ijtc-1202	86	24	operations	operation	NOUN
ijtc-1202	86	25	)	)	PUNCT
ijtc-1202	86	26	,	,	PUNCT
ijtc-1202	86	27	reliability	reliability	NOUN
ijtc-1202	86	28	of	of	ADP
ijtc-1202	86	29	financial	financial	ADJ
ijtc-1202	86	30	reporting	reporting	NOUN
ijtc-1202	86	31	,	,	PUNCT
ijtc-1202	86	32	the	the	DET
ijtc-1202	86	33	firm	firm	NOUN
ijtc-1202	86	34	’s	’s	PART
ijtc-1202	86	35	compliance	compliance	NOUN
ijtc-1202	86	36	with	with	ADP
ijtc-1202	86	37	the	the	DET
ijtc-1202	86	38	relevant	relevant	ADJ
ijtc-1202	86	39	laws	law	NOUN
ijtc-1202	86	40	,	,	PUNCT
ijtc-1202	86	41	information	information	NOUN
ijtc-1202	86	42	and	and	CCONJ
ijtc-1202	86	43	technology	technology	NOUN
ijtc-1202	86	44	,	,	PUNCT
ijtc-1202	86	45	monitoring	monitoring	NOUN
ijtc-1202	86	46	,	,	PUNCT
ijtc-1202	86	47	and	and	CCONJ
ijtc-1202	86	48	corporate	corporate	ADJ
ijtc-1202	86	49	governance	governance	NOUN
ijtc-1202	86	50	.	.	PUNCT
ijtc-1202	87	1	the	the	DET
ijtc-1202	87	2	audit	audit	NOUN
ijtc-1202	87	3	committees	committee	NOUN
ijtc-1202	87	4	and	and	CCONJ
ijtc-1202	87	5	board	board	NOUN
ijtc-1202	87	6	of	of	ADP
ijtc-1202	87	7	directors	director	NOUN
ijtc-1202	87	8	remain	remain	VERB
ijtc-1202	87	9	the	the	DET
ijtc-1202	87	10	suspicious	suspicious	ADJ
ijtc-1202	87	11	part	part	NOUN
ijtc-1202	87	12	of	of	ADP
ijtc-1202	87	13	corporate	corporate	ADJ
ijtc-1202	87	14	governance	governance	NOUN
ijtc-1202	87	15	that	that	PRON
ijtc-1202	87	16	could	could	AUX
ijtc-1202	87	17	motivate	motivate	VERB
ijtc-1202	87	18	the	the	DET
ijtc-1202	87	19	existence	existence	NOUN
ijtc-1202	87	20	of	of	ADP
ijtc-1202	87	21	fraud	fraud	NOUN
ijtc-1202	87	22	.	.	PUNCT
ijtc-1202	88	1	historical	historical	ADJ
ijtc-1202	88	2	trace	trace	NOUN
ijtc-1202	88	3	of	of	ADP
ijtc-1202	88	4	forensic	forensic	ADJ
ijtc-1202	88	5	accounting	accounting	NOUN
ijtc-1202	88	6	with	with	ADP
ijtc-1202	88	7	evidence	evidence	NOUN
ijtc-1202	88	8	,	,	PUNCT
ijtc-1202	88	9	forensic	forensic	ADJ
ijtc-1202	88	10	accounting	accounting	NOUN
ijtc-1202	88	11	is	be	AUX
ijtc-1202	88	12	an	an	DET
ijtc-1202	88	13	old	old	ADJ
ijtc-1202	88	14	profession	profession	NOUN
ijtc-1202	88	15	that	that	PRON
ijtc-1202	88	16	has	have	AUX
ijtc-1202	88	17	existed	exist	VERB
ijtc-1202	88	18	since	since	SCONJ
ijtc-1202	88	19	the	the	DET
ijtc-1202	88	20	roman	roman	ADJ
ijtc-1202	88	21	empire	empire	NOUN
ijtc-1202	88	22	even	even	ADV
ijtc-1202	88	23	though	though	SCONJ
ijtc-1202	88	24	it	it	PRON
ijtc-1202	88	25	was	be	AUX
ijtc-1202	88	26	viewed	view	VERB
ijtc-1202	88	27	as	as	ADP
ijtc-1202	88	28	an	an	DET
ijtc-1202	88	29	aspect	aspect	NOUN
ijtc-1202	88	30	of	of	ADP
ijtc-1202	88	31	accounting	accounting	NOUN
ijtc-1202	88	32	.	.	PUNCT
ijtc-1202	89	1	in	in	ADP
ijtc-1202	89	2	civilized	civilized	ADJ
ijtc-1202	89	3	egypt	egypt	PROPN
ijtc-1202	89	4	,	,	PUNCT
ijtc-1202	89	5	forensic	forensic	ADJ
ijtc-1202	89	6	accountants	accountant	NOUN
ijtc-1202	89	7	were	be	AUX
ijtc-1202	89	8	referred	refer	VERB
ijtc-1202	89	9	to	to	ADP
ijtc-1202	89	10	as	as	ADP
ijtc-1202	89	11	the	the	DET
ijtc-1202	89	12	‘	'	PUNCT
ijtc-1202	89	13	eyes	eye	NOUN
ijtc-1202	89	14	and	and	CCONJ
ijtc-1202	89	15	ears	ear	NOUN
ijtc-1202	89	16	’	'	PUNCT
ijtc-1202	89	17	of	of	ADP
ijtc-1202	89	18	the	the	DET
ijtc-1202	89	19	pharaohs	pharaohs	NOUN
ijtc-1202	89	20	following	follow	VERB
ijtc-1202	89	21	their	their	PRON
ijtc-1202	89	22	invention	invention	NOUN
ijtc-1202	89	23	.	.	PUNCT
ijtc-1202	90	1	the	the	DET
ijtc-1202	90	2	field	field	NOUN
ijtc-1202	90	3	could	could	AUX
ijtc-1202	90	4	be	be	AUX
ijtc-1202	90	5	said	say	VERB
ijtc-1202	90	6	to	to	PART
ijtc-1202	90	7	be	be	AUX
ijtc-1202	90	8	in	in	ADP
ijtc-1202	90	9	existence	existence	NOUN
ijtc-1202	90	10	around	around	ADP
ijtc-1202	90	11	1817	1817	NUM
ijtc-1202	90	12	and	and	CCONJ
ijtc-1202	90	13	as	as	ADV
ijtc-1202	90	14	old	old	ADJ
ijtc-1202	90	15	as	as	ADP
ijtc-1202	90	16	the	the	DET
ijtc-1202	90	17	bankruptcy	bankruptcy	NOUN
ijtc-1202	90	18	act	act	NOUN
ijtc-1202	90	19	as	as	SCONJ
ijtc-1202	90	20	they	they	PRON
ijtc-1202	90	21	were	be	AUX
ijtc-1202	90	22	required	require	VERB
ijtc-1202	90	23	to	to	PART
ijtc-1202	90	24	testify	testify	VERB
ijtc-1202	90	25	in	in	ADP
ijtc-1202	90	26	court	court	NOUN
ijtc-1202	90	27	as	as	ADP
ijtc-1202	90	28	experts	expert	NOUN
ijtc-1202	90	29	who	who	PRON
ijtc-1202	90	30	viewed	view	VERB
ijtc-1202	90	31	the	the	DET
ijtc-1202	90	32	accounts	account	NOUN
ijtc-1202	90	33	.	.	PUNCT
ijtc-1202	91	1	sources	source	NOUN
ijtc-1202	91	2	equally	equally	ADV
ijtc-1202	91	3	traced	trace	VERB
ijtc-1202	91	4	the	the	DET
ijtc-1202	91	5	field	field	NOUN
ijtc-1202	91	6	's	's	PART
ijtc-1202	91	7	existence	existence	NOUN
ijtc-1202	91	8	to	to	ADP
ijtc-1202	91	9	scotland	scotland	PROPN
ijtc-1202	91	10	as	as	ADV
ijtc-1202	91	11	far	far	ADV
ijtc-1202	91	12	back	back	ADV
ijtc-1202	91	13	as	as	ADP
ijtc-1202	91	14	the	the	DET
ijtc-1202	91	15	19th	19th	ADJ
ijtc-1202	91	16	century	century	NOUN
ijtc-1202	91	17	with	with	ADP
ijtc-1202	91	18	a	a	DET
ijtc-1202	91	19	claimed	claim	VERB
ijtc-1202	91	20	advert	advert	NOUN
ijtc-1202	91	21	of	of	ADP
ijtc-1202	91	22	a	a	DET
ijtc-1202	91	23	young	young	ADJ
ijtc-1202	91	24	scottish	scottish	ADJ
ijtc-1202	91	25	accountant	accountant	NOUN
ijtc-1202	91	26	to	to	PART
ijtc-1202	91	27	be	be	AUX
ijtc-1202	91	28	an	an	DET
ijtc-1202	91	29	expert	expert	NOUN
ijtc-1202	91	30	in	in	ADP
ijtc-1202	91	31	arbitration	arbitration	NOUN
ijtc-1202	91	32	support	support	NOUN
ijtc-1202	91	33	.	.	PUNCT
ijtc-1202	92	1	nevertheless	nevertheless	ADV
ijtc-1202	92	2	,	,	PUNCT
ijtc-1202	92	3	the	the	DET
ijtc-1202	92	4	profession	profession	NOUN
ijtc-1202	92	5	became	become	VERB
ijtc-1202	92	6	popular	popular	ADJ
ijtc-1202	92	7	in	in	ADP
ijtc-1202	92	8	the	the	DET
ijtc-1202	92	9	1800	1800	NUM
ijtc-1202	92	10	’s	’s	NOUN
ijtc-1202	92	11	and	and	CCONJ
ijtc-1202	92	12	1900	1900	NUM
ijtc-1202	92	13	’s	’	NOUN
ijtc-1202	92	14	as	as	SCONJ
ijtc-1202	92	15	discussions	discussion	NOUN
ijtc-1202	92	16	started	start	VERB
ijtc-1202	92	17	emerging	emerge	VERB
ijtc-1202	92	18	on	on	ADP
ijtc-1202	92	19	forensic	forensic	ADJ
ijtc-1202	92	20	witnessing	witnessing	NOUN
ijtc-1202	92	21	and	and	CCONJ
ijtc-1202	92	22	evidence	evidence	NOUN
ijtc-1202	92	23	gathering	gathering	NOUN
ijtc-1202	92	24	.	.	PUNCT
ijtc-1202	93	1	forensic	forensic	NOUN
ijtc-1202	93	2	stands	stand	VERB
ijtc-1202	93	3	for	for	ADP
ijtc-1202	93	4	evidential	evidential	ADJ
ijtc-1202	93	5	use	use	NOUN
ijtc-1202	93	6	in	in	ADP
ijtc-1202	93	7	a	a	DET
ijtc-1202	93	8	court	court	NOUN
ijtc-1202	93	9	of	of	ADP
ijtc-1202	93	10	law	law	NOUN
ijtc-1202	93	11	,	,	PUNCT
ijtc-1202	93	12	providing	provide	VERB
ijtc-1202	93	13	standard	standard	ADJ
ijtc-1202	93	14	forensic	forensic	ADJ
ijtc-1202	93	15	accountants	accountant	NOUN
ijtc-1202	93	16	to	to	PART
ijtc-1202	93	17	adopt	adopt	VERB
ijtc-1202	93	18	.	.	PUNCT
ijtc-1202	94	1	it	it	PRON
ijtc-1202	94	2	is	be	AUX
ijtc-1202	94	3	an	an	DET
ijtc-1202	94	4	accounting	accounting	NOUN
ijtc-1202	94	5	involving	involve	VERB
ijtc-1202	94	6	the	the	DET
ijtc-1202	94	7	amalgamation	amalgamation	NOUN
ijtc-1202	94	8	of	of	ADP
ijtc-1202	94	9	accounting	accounting	NOUN
ijtc-1202	94	10	,	,	PUNCT
ijtc-1202	94	11	auditing	auditing	NOUN
ijtc-1202	94	12	,	,	PUNCT
ijtc-1202	94	13	and	and	CCONJ
ijtc-1202	94	14	style	style	NOUN
ijtc-1202	94	15	that	that	PRON
ijtc-1202	94	16	adopts	adopt	VERB
ijtc-1202	94	17	an	an	DET
ijtc-1202	94	18	investigative	investigative	ADJ
ijtc-1202	94	19	process	process	NOUN
ijtc-1202	94	20	for	for	ADP
ijtc-1202	94	21	determining	determine	VERB
ijtc-1202	94	22	the	the	DET
ijtc-1202	94	23	commission	commission	NOUN
ijtc-1202	94	24	of	of	ADP
ijtc-1202	94	25	fraud	fraud	NOUN
ijtc-1202	94	26	(	(	PUNCT
ijtc-1202	94	27	joshi	joshi	PROPN
ijtc-1202	94	28	&	&	CCONJ
ijtc-1202	94	29	gallani	gallani	PROPN
ijtc-1202	94	30	,	,	PUNCT
ijtc-1202	94	31	2024	2024	NUM
ijtc-1202	94	32	)	)	PUNCT
ijtc-1202	94	33	despite	despite	SCONJ
ijtc-1202	94	34	some	some	DET
ijtc-1202	94	35	common	common	ADJ
ijtc-1202	94	36	roles	role	NOUN
ijtc-1202	94	37	with	with	ADP
ijtc-1202	94	38	traditional	traditional	ADJ
ijtc-1202	94	39	auditors	auditor	NOUN
ijtc-1202	94	40	,	,	PUNCT
ijtc-1202	94	41	forensic	forensic	ADJ
ijtc-1202	94	42	accountant	accountant	NOUN
ijtc-1202	94	43	is	be	AUX
ijtc-1202	94	44	focused	focus	VERB
ijtc-1202	94	45	importantly	importantly	ADV
ijtc-1202	94	46	on	on	ADP
ijtc-1202	94	47	the	the	DET
ijtc-1202	94	48	detection	detection	NOUN
ijtc-1202	94	49	of	of	ADP
ijtc-1202	94	50	fraud	fraud	NOUN
ijtc-1202	94	51	,	,	PUNCT
ijtc-1202	94	52	much	much	ADV
ijtc-1202	94	53	less	less	ADV
ijtc-1202	94	54	like	like	ADP
ijtc-1202	94	55	financial	financial	ADJ
ijtc-1202	94	56	audit	audit	NOUN
ijtc-1202	94	57	that	that	PRON
ijtc-1202	94	58	focuses	focus	VERB
ijtc-1202	94	59	on	on	ADP
ijtc-1202	94	60	the	the	DET
ijtc-1202	94	61	true	true	ADJ
ijtc-1202	94	62	and	and	CCONJ
ijtc-1202	94	63	fair	fair	ADJ
ijtc-1202	94	64	view	view	NOUN
ijtc-1202	94	65	of	of	ADP
ijtc-1202	94	66	transactions	transaction	NOUN
ijtc-1202	94	67	;	;	PUNCT
ijtc-1202	94	68	forensic	forensic	ADJ
ijtc-1202	94	69	accounting	accounting	NOUN
ijtc-1202	94	70	looks	look	VERB
ijtc-1202	94	71	beyond	beyond	ADP
ijtc-1202	94	72	just	just	ADV
ijtc-1202	94	73	material	material	NOUN
ijtc-1202	94	74	misstatement	misstatement	NOUN
ijtc-1202	94	75	in	in	ADP
ijtc-1202	94	76	transactions	transaction	NOUN
ijtc-1202	94	77	.	.	PUNCT
ijtc-1202	95	1	the	the	DET
ijtc-1202	95	2	activities	activity	NOUN
ijtc-1202	95	3	investigations	investigation	NOUN
ijtc-1202	95	4	,	,	PUNCT
ijtc-1202	95	5	litigation	litigation	NOUN
ijtc-1202	95	6	services	service	NOUN
ijtc-1202	95	7	,	,	PUNCT
ijtc-1202	95	8	assets	asset	NOUN
ijtc-1202	95	9	recovery	recovery	NOUN
ijtc-1202	95	10	,	,	PUNCT
ijtc-1202	95	11	property	property	NOUN
ijtc-1202	95	12	damage	damage	NOUN
ijtc-1202	95	13	,	,	PUNCT
ijtc-1202	95	14	lost	lose	VERB
ijtc-1202	95	15	profits	profit	NOUN
ijtc-1202	95	16	due	due	ADP
ijtc-1202	95	17	to	to	ADP
ijtc-1202	95	18	embezzlement	embezzlement	NOUN
ijtc-1202	95	19	and	and	CCONJ
ijtc-1202	95	20	other	other	ADJ
ijtc-1202	95	21	illegal	illegal	ADJ
ijtc-1202	95	22	acts	act	NOUN
ijtc-1202	95	23	,	,	PUNCT
ijtc-1202	95	24	tax	tax	NOUN
ijtc-1202	95	25	evasion	evasion	NOUN
ijtc-1202	95	26	,	,	PUNCT
ijtc-1202	95	27	and	and	CCONJ
ijtc-1202	95	28	money	money	NOUN
ijtc-1202	95	29	laundering	laundering	NOUN
ijtc-1202	95	30	schemes	scheme	NOUN
ijtc-1202	95	31	.	.	PUNCT
ijtc-1202	96	1	different	different	ADJ
ijtc-1202	96	2	authors	author	NOUN
ijtc-1202	96	3	have	have	VERB
ijtc-1202	96	4	formulated	formulate	VERB
ijtc-1202	96	5	theories	theory	NOUN
ijtc-1202	96	6	and	and	CCONJ
ijtc-1202	96	7	models	model	NOUN
ijtc-1202	96	8	to	to	PART
ijtc-1202	96	9	explain	explain	VERB
ijtc-1202	96	10	fraud	fraud	NOUN
ijtc-1202	96	11	and	and	CCONJ
ijtc-1202	96	12	fraud	fraud	NOUN
ijtc-1202	96	13	detection	detection	NOUN
ijtc-1202	96	14	.	.	PUNCT
ijtc-1202	97	1	(	(	PUNCT
ijtc-1202	97	2	g.	g.	PROPN
ijtc-1202	97	3	p.	p.	NOUN
ijtc-1202	97	4	eze	eze	PROPN
ijtc-1202	97	5	,	,	PUNCT
ijtc-1202	97	6	2019	2019	NUM
ijtc-1202	97	7	)	)	PUNCT
ijtc-1202	97	8	,	,	PUNCT
ijtc-1202	97	9	developed	develop	VERB
ijtc-1202	97	10	theories	theory	NOUN
ijtc-1202	97	11	of	of	ADP
ijtc-1202	97	12	differential	differential	PROPN
ijtc-1202	97	13	association	association	NOUN
ijtc-1202	97	14	theory	theory	NOUN
ijtc-1202	97	15	,	,	PUNCT
ijtc-1202	97	16	fundamental	fundamental	ADJ
ijtc-1202	97	17	observation	observation	NOUN
ijtc-1202	97	18	theory	theory	NOUN
ijtc-1202	97	19	,	,	PUNCT
ijtc-1202	97	20	fraud	fraud	NOUN
ijtc-1202	97	21	diamond	diamond	NOUN
ijtc-1202	97	22	theory	theory	NOUN
ijtc-1202	97	23	,	,	PUNCT
ijtc-1202	97	24	social	social	ADJ
ijtc-1202	97	25	learning	learning	NOUN
ijtc-1202	97	26	theory	theory	NOUN
ijtc-1202	97	27	,	,	PUNCT
ijtc-1202	97	28	hyperactivation	hyperactivation	NOUN
ijtc-1202	97	29	theory	theory	NOUN
ijtc-1202	97	30	,	,	PUNCT
ijtc-1202	97	31	anomie	anomie	NOUN
ijtc-1202	97	32	fraud	fraud	NOUN
ijtc-1202	97	33	theory	theory	NOUN
ijtc-1202	97	34	,	,	PUNCT
ijtc-1202	97	35	low	low	ADJ
ijtc-1202	97	36	handing	handing	NOUN
ijtc-1202	97	37	theory	theory	NOUN
ijtc-1202	97	38	,	,	PUNCT
ijtc-1202	97	39	social	social	ADJ
ijtc-1202	97	40	control	control	NOUN
ijtc-1202	97	41	theory	theory	NOUN
ijtc-1202	97	42	,	,	PUNCT
ijtc-1202	97	43	differential	differential	ADJ
ijtc-1202	97	44	opportunity	opportunity	NOUN
ijtc-1202	97	45	theory	theory	NOUN
ijtc-1202	97	46	,	,	PUNCT
ijtc-1202	97	47	social	social	ADJ
ijtc-1202	97	48	ecology	ecology	NOUN
ijtc-1202	97	49	theory	theory	NOUN
ijtc-1202	97	50	,	,	PUNCT
ijtc-1202	97	51	rotten	rotten	ADJ
ijtc-1202	97	52	apply	apply	NOUN
ijtc-1202	97	53	theory	theory	NOUN
ijtc-1202	97	54	,	,	PUNCT
ijtc-1202	97	55	all	all	PRON
ijtc-1202	97	56	to	to	PART
ijtc-1202	97	57	explain	explain	VERB
ijtc-1202	97	58	and	and	CCONJ
ijtc-1202	97	59	give	give	VERB
ijtc-1202	97	60	concrete	concrete	ADJ
ijtc-1202	97	61	meaning	meaning	NOUN
ijtc-1202	97	62	to	to	PART
ijtc-1202	97	63	while	while	SCONJ
ijtc-1202	97	64	frauds	fraud	NOUN
ijtc-1202	97	65	are	be	AUX
ijtc-1202	97	66	perpetrated	perpetrate	VERB
ijtc-1202	97	67	.	.	PUNCT
ijtc-1202	98	1	also	also	ADV
ijtc-1202	98	2	,	,	PUNCT
ijtc-1202	98	3	with	with	ADP
ijtc-1202	98	4	varied	varied	ADJ
ijtc-1202	98	5	theories	theory	NOUN
ijtc-1202	98	6	used	use	VERB
ijtc-1202	98	7	for	for	ADP
ijtc-1202	98	8	fraud	fraud	NOUN
ijtc-1202	98	9	detection	detection	NOUN
ijtc-1202	98	10	,	,	PUNCT
ijtc-1202	98	11	prevention	prevention	NOUN
ijtc-1202	98	12	,	,	PUNCT
ijtc-1202	98	13	and	and	CCONJ
ijtc-1202	98	14	investigation	investigation	NOUN
ijtc-1202	98	15	,	,	PUNCT
ijtc-1202	98	16	this	this	DET
ijtc-1202	98	17	study	study	NOUN
ijtc-1202	98	18	is	be	AUX
ijtc-1202	98	19	anchored	anchor	VERB
ijtc-1202	98	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1202	98	21	the	the	DET
ijtc-1202	98	22	impact	impact	NOUN
ijtc-1202	98	23	of	of	ADP
ijtc-1202	98	24	forensic	forensic	ADJ
ijtc-1202	98	25	skills	skill	NOUN
ijtc-1202	98	26	on	on	ADP
ijtc-1202	98	27	fraud	fraud	NOUN
ijtc-1202	98	28	detection	detection	NOUN
ijtc-1202	98	29	in	in	ADP
ijtc-1202	98	30	federal	federal	ADJ
ijtc-1202	98	31	government	government	NOUN
ijtc-1202	98	32	agencies	agency	NOUN
ijtc-1202	98	33	in	in	ADP
ijtc-1202	98	34	nigeria	nigeria	PROPN
ijtc-1202	98	35	ofili	ofili	PROPN
ijtc-1202	98	36	,	,	PUNCT
ijtc-1202	98	37	ebogbue	ebogbue	NOUN
ijtc-1202	98	38	,	,	PUNCT
ijtc-1202	98	39	and	and	CCONJ
ijtc-1202	98	40	idogho	idogho	NOUN
ijtc-1202	98	41	595	595	NUM
ijtc-1202	98	42	|	|	ADV
ijtc-1202	98	43	ilomata	ilomata	PROPN
ijtc-1202	98	44	international	international	ADJ
ijtc-1202	98	45	journal	journal	NOUN
ijtc-1202	98	46	of	of	ADP
ijtc-1202	98	47	tax	tax	PROPN
ijtc-1202	98	48	&	&	CCONJ
ijtc-1202	98	49	accounting	accounting	NOUN
ijtc-1202	98	50	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1202	98	51	on	on	ADP
ijtc-1202	98	52	the	the	DET
ijtc-1202	98	53	theory	theory	NOUN
ijtc-1202	98	54	of	of	ADP
ijtc-1202	98	55	mindset	mindset	NOUN
ijtc-1202	98	56	and	and	CCONJ
ijtc-1202	98	57	problem	problem	NOUN
ijtc-1202	98	58	representation	representation	NOUN
ijtc-1202	98	59	as	as	SCONJ
ijtc-1202	98	60	was	be	AUX
ijtc-1202	98	61	propounded	propound	VERB
ijtc-1202	98	62	by	by	ADP
ijtc-1202	98	63	gollwitzer	gollwitzer	NOUN
ijtc-1202	98	64	,	,	PUNCT
ijtc-1202	98	65	1996	1996	NUM
ijtc-1202	98	66	,	,	PUNCT
ijtc-1202	98	67	and	and	CCONJ
ijtc-1202	98	68	the	the	DET
ijtc-1202	98	69	fraud	fraud	NOUN
ijtc-1202	98	70	triangle	triangle	NOUN
ijtc-1202	98	71	theory	theory	NOUN
ijtc-1202	98	72	.	.	PUNCT
ijtc-1202	99	1	the	the	DET
ijtc-1202	99	2	mindset	mindset	NOUN
ijtc-1202	99	3	theory	theory	NOUN
ijtc-1202	99	4	signifies	signify	VERB
ijtc-1202	99	5	a	a	DET
ijtc-1202	99	6	type	type	NOUN
ijtc-1202	99	7	of	of	ADP
ijtc-1202	99	8	training	training	NOUN
ijtc-1202	99	9	with	with	ADP
ijtc-1202	99	10	specific	specific	ADJ
ijtc-1202	99	11	features	feature	NOUN
ijtc-1202	99	12	that	that	PRON
ijtc-1202	99	13	control	control	VERB
ijtc-1202	99	14	a	a	DET
ijtc-1202	99	15	person	person	NOUN
ijtc-1202	99	16	in	in	ADP
ijtc-1202	99	17	the	the	DET
ijtc-1202	99	18	assembling	assembling	NOUN
ijtc-1202	99	19	and	and	CCONJ
ijtc-1202	99	20	analyzing	analyzing	NOUN
ijtc-1202	99	21	of	of	ADP
ijtc-1202	99	22	data	datum	NOUN
ijtc-1202	99	23	.	.	PUNCT
ijtc-1202	100	1	it	it	PRON
ijtc-1202	100	2	informs	inform	VERB
ijtc-1202	100	3	the	the	DET
ijtc-1202	100	4	level	level	NOUN
ijtc-1202	100	5	of	of	ADP
ijtc-1202	100	6	processing	processing	NOUN
ijtc-1202	100	7	of	of	ADP
ijtc-1202	100	8	information	information	NOUN
ijtc-1202	100	9	by	by	ADP
ijtc-1202	100	10	individuals	individual	NOUN
ijtc-1202	100	11	and	and	CCONJ
ijtc-1202	100	12	various	various	ADJ
ijtc-1202	100	13	ways	way	NOUN
ijtc-1202	100	14	of	of	ADP
ijtc-1202	100	15	reasoning	reasoning	NOUN
ijtc-1202	100	16	which	which	DET
ijtc-1202	100	17	impact	impact	NOUN
ijtc-1202	100	18	how	how	SCONJ
ijtc-1202	100	19	people	people	NOUN
ijtc-1202	100	20	handle	handle	VERB
ijtc-1202	100	21	data	datum	NOUN
ijtc-1202	100	22	and	and	CCONJ
ijtc-1202	100	23	make	make	VERB
ijtc-1202	100	24	decisions	decision	NOUN
ijtc-1202	100	25	.	.	PUNCT
ijtc-1202	101	1	fraud	fraud	NOUN
ijtc-1202	101	2	detection	detection	NOUN
ijtc-1202	101	3	projects	project	VERB
ijtc-1202	101	4	accountants	accountant	NOUN
ijtc-1202	101	5	with	with	ADP
ijtc-1202	101	6	different	different	ADJ
ijtc-1202	101	7	frames	frame	NOUN
ijtc-1202	101	8	of	of	ADP
ijtc-1202	101	9	mind	mind	NOUN
ijtc-1202	101	10	and	and	CCONJ
ijtc-1202	101	11	reasoning	reasoning	NOUN
ijtc-1202	101	12	as	as	ADP
ijtc-1202	101	13	experts	expert	NOUN
ijtc-1202	101	14	on	on	ADP
ijtc-1202	101	15	fraudrelated	fraudrelated	ADJ
ijtc-1202	101	16	job	job	NOUN
ijtc-1202	101	17	performance	performance	NOUN
ijtc-1202	101	18	.	.	PUNCT
ijtc-1202	102	1	following	follow	VERB
ijtc-1202	102	2	the	the	DET
ijtc-1202	102	3	persistent	persistent	ADJ
ijtc-1202	102	4	fraud	fraud	NOUN
ijtc-1202	102	5	cases	case	NOUN
ijtc-1202	102	6	in	in	ADP
ijtc-1202	102	7	public	public	ADJ
ijtc-1202	102	8	sectors	sector	NOUN
ijtc-1202	102	9	in	in	ADP
ijtc-1202	102	10	nigeria	nigeria	PROPN
ijtc-1202	102	11	,	,	PUNCT
ijtc-1202	102	12	it	it	PRON
ijtc-1202	102	13	is	be	AUX
ijtc-1202	102	14	assumed	assume	VERB
ijtc-1202	102	15	that	that	SCONJ
ijtc-1202	102	16	without	without	ADP
ijtc-1202	102	17	the	the	DET
ijtc-1202	102	18	right	right	ADJ
ijtc-1202	102	19	pegs	peg	NOUN
ijtc-1202	102	20	in	in	ADP
ijtc-1202	102	21	the	the	DET
ijtc-1202	102	22	right	right	ADJ
ijtc-1202	102	23	holes	hole	NOUN
ijtc-1202	102	24	,	,	PUNCT
ijtc-1202	102	25	control	control	NOUN
ijtc-1202	102	26	and	and	CCONJ
ijtc-1202	102	27	detection	detection	NOUN
ijtc-1202	102	28	will	will	AUX
ijtc-1202	102	29	remain	remain	VERB
ijtc-1202	102	30	challenging	challenge	VERB
ijtc-1202	102	31	in	in	ADP
ijtc-1202	102	32	the	the	DET
ijtc-1202	102	33	sector	sector	NOUN
ijtc-1202	102	34	.	.	PUNCT
ijtc-1202	103	1	therefore	therefore	ADV
ijtc-1202	103	2	,	,	PUNCT
ijtc-1202	103	3	there	there	PRON
ijtc-1202	103	4	is	be	VERB
ijtc-1202	103	5	a	a	DET
ijtc-1202	103	6	need	need	NOUN
ijtc-1202	103	7	for	for	SCONJ
ijtc-1202	103	8	people	people	NOUN
ijtc-1202	103	9	with	with	ADP
ijtc-1202	103	10	the	the	DET
ijtc-1202	103	11	requisite	requisite	ADJ
ijtc-1202	103	12	ability	ability	NOUN
ijtc-1202	103	13	,	,	PUNCT
ijtc-1202	103	14	skills	skill	NOUN
ijtc-1202	103	15	,	,	PUNCT
ijtc-1202	103	16	and	and	CCONJ
ijtc-1202	103	17	training	training	NOUN
ijtc-1202	103	18	in	in	ADP
ijtc-1202	103	19	federal	federal	ADJ
ijtc-1202	103	20	government	government	NOUN
ijtc-1202	103	21	agencies	agency	NOUN
ijtc-1202	103	22	to	to	PART
ijtc-1202	103	23	pave	pave	VERB
ijtc-1202	103	24	the	the	DET
ijtc-1202	103	25	way	way	NOUN
ijtc-1202	103	26	for	for	ADP
ijtc-1202	103	27	the	the	DET
ijtc-1202	103	28	ease	ease	NOUN
ijtc-1202	103	29	of	of	ADP
ijtc-1202	103	30	detection	detection	NOUN
ijtc-1202	103	31	.	.	PUNCT
ijtc-1202	104	1	this	this	PRON
ijtc-1202	104	2	means	mean	VERB
ijtc-1202	104	3	awareness	awareness	NOUN
ijtc-1202	104	4	of	of	ADP
ijtc-1202	104	5	forensic	forensic	ADJ
ijtc-1202	104	6	accountants	accountant	NOUN
ijtc-1202	104	7	while	while	SCONJ
ijtc-1202	104	8	criminals	criminal	NOUN
ijtc-1202	104	9	perpetrate	perpetrate	VERB
ijtc-1202	104	10	fraud	fraud	NOUN
ijtc-1202	104	11	which	which	PRON
ijtc-1202	104	12	is	be	AUX
ijtc-1202	104	13	either	either	CCONJ
ijtc-1202	104	14	due	due	ADJ
ijtc-1202	104	15	to	to	ADP
ijtc-1202	104	16	personal	personal	ADJ
ijtc-1202	104	17	,	,	PUNCT
ijtc-1202	104	18	employer	employer	NOUN
ijtc-1202	104	19	,	,	PUNCT
ijtc-1202	104	20	or	or	CCONJ
ijtc-1202	104	21	external	external	ADJ
ijtc-1202	104	22	pressures	pressure	NOUN
ijtc-1202	104	23	.	.	PUNCT
ijtc-1202	105	1	fraud	fraud	NOUN
ijtc-1202	105	2	triangle	triangle	PROPN
ijtc-1202	105	3	theory	theory	PROPN
ijtc-1202	105	4	accountants	accountant	NOUN
ijtc-1202	105	5	'	'	PART
ijtc-1202	105	6	suspicion	suspicion	NOUN
ijtc-1202	105	7	or	or	CCONJ
ijtc-1202	105	8	identification	identification	NOUN
ijtc-1202	105	9	of	of	ADP
ijtc-1202	105	10	fraud	fraud	NOUN
ijtc-1202	105	11	is	be	AUX
ijtc-1202	105	12	centered	center	VERB
ijtc-1202	105	13	around	around	ADP
ijtc-1202	105	14	the	the	DET
ijtc-1202	105	15	fraud	fraud	NOUN
ijtc-1202	105	16	triangle	triangle	NOUN
ijtc-1202	105	17	.	.	PUNCT
ijtc-1202	106	1	the	the	DET
ijtc-1202	106	2	theory	theory	NOUN
ijtc-1202	106	3	can	can	AUX
ijtc-1202	106	4	be	be	AUX
ijtc-1202	106	5	used	use	VERB
ijtc-1202	106	6	to	to	PART
ijtc-1202	106	7	trace	trace	VERB
ijtc-1202	106	8	the	the	DET
ijtc-1202	106	9	cause	cause	NOUN
ijtc-1202	106	10	of	of	ADP
ijtc-1202	106	11	fraud	fraud	NOUN
ijtc-1202	106	12	and	and	CCONJ
ijtc-1202	106	13	weakness	weakness	NOUN
ijtc-1202	106	14	in	in	ADP
ijtc-1202	106	15	the	the	DET
ijtc-1202	106	16	system	system	NOUN
ijtc-1202	106	17	.	.	PUNCT
ijtc-1202	107	1	it	it	PRON
ijtc-1202	107	2	is	be	AUX
ijtc-1202	107	3	centered	center	VERB
ijtc-1202	107	4	on	on	ADP
ijtc-1202	107	5	a	a	DET
ijtc-1202	107	6	tripod	tripod	NOUN
ijtc-1202	107	7	of	of	ADP
ijtc-1202	107	8	pressure	pressure	NOUN
ijtc-1202	107	9	,	,	PUNCT
ijtc-1202	107	10	opportunity	opportunity	NOUN
ijtc-1202	107	11	,	,	PUNCT
ijtc-1202	107	12	and	and	CCONJ
ijtc-1202	107	13	opportunity	opportunity	NOUN
ijtc-1202	107	14	.	.	PUNCT
ijtc-1202	108	1	pressure	pressure	NOUN
ijtc-1202	108	2	/	/	SYM
ijtc-1202	108	3	incentivepressure	incentivepressure	NOUN
ijtc-1202	108	4	is	be	AUX
ijtc-1202	108	5	central	central	ADJ
ijtc-1202	108	6	to	to	ADP
ijtc-1202	108	7	the	the	DET
ijtc-1202	108	8	causes	cause	NOUN
ijtc-1202	108	9	of	of	ADP
ijtc-1202	108	10	fraud	fraud	NOUN
ijtc-1202	108	11	.	.	PUNCT
ijtc-1202	109	1	the	the	DET
ijtc-1202	109	2	desire	desire	NOUN
ijtc-1202	109	3	to	to	PART
ijtc-1202	109	4	satisfy	satisfy	VERB
ijtc-1202	109	5	all	all	DET
ijtc-1202	109	6	financial	financial	ADJ
ijtc-1202	109	7	needs	need	NOUN
ijtc-1202	109	8	comes	come	VERB
ijtc-1202	109	9	with	with	ADP
ijtc-1202	109	10	pressure	pressure	NOUN
ijtc-1202	109	11	.	.	PUNCT
ijtc-1202	110	1	(	(	PUNCT
ijtc-1202	110	2	bassey	bassey	NOUN
ijtc-1202	110	3	,	,	PUNCT
ijtc-1202	110	4	2018	2018	NUM
ijtc-1202	110	5	)	)	PUNCT
ijtc-1202	110	6	gave	give	VERB
ijtc-1202	110	7	three	three	NUM
ijtc-1202	110	8	types	type	NOUN
ijtc-1202	110	9	of	of	ADP
ijtc-1202	110	10	pressure	pressure	NOUN
ijtc-1202	110	11	:	:	PUNCT
ijtc-1202	110	12	lifestyle	lifestyle	NOUN
ijtc-1202	110	13	maintenance	maintenance	NOUN
ijtc-1202	110	14	pressure	pressure	NOUN
ijtc-1202	110	15	,	,	PUNCT
ijtc-1202	110	16	compensation	compensation	NOUN
ijtc-1202	110	17	or	or	CCONJ
ijtc-1202	110	18	target	target	VERB
ijtc-1202	110	19	pressure	pressure	NOUN
ijtc-1202	110	20	arising	arise	VERB
ijtc-1202	110	21	from	from	ADP
ijtc-1202	110	22	employment	employment	NOUN
ijtc-1202	110	23	,	,	PUNCT
ijtc-1202	110	24	or	or	CCONJ
ijtc-1202	110	25	management	management	NOUN
ijtc-1202	110	26	's	's	PART
ijtc-1202	110	27	financial	financial	ADJ
ijtc-1202	110	28	interest	interest	NOUN
ijtc-1202	110	29	,	,	PUNCT
ijtc-1202	110	30	and	and	CCONJ
ijtc-1202	110	31	external	external	ADJ
ijtc-1202	110	32	pressure	pressure	NOUN
ijtc-1202	110	33	such	such	ADJ
ijtc-1202	110	34	as	as	ADP
ijtc-1202	110	35	threats	threat	NOUN
ijtc-1202	110	36	to	to	ADP
ijtc-1202	110	37	maintaining	maintain	VERB
ijtc-1202	110	38	business	business	NOUN
ijtc-1202	110	39	stability	stability	NOUN
ijtc-1202	110	40	,	,	PUNCT
ijtc-1202	110	41	fulfilling	fulfil	VERB
ijtc-1202	110	42	financial	financial	ADJ
ijtc-1202	110	43	covenants	covenant	NOUN
ijtc-1202	110	44	,	,	PUNCT
ijtc-1202	110	45	retaining	retain	VERB
ijtc-1202	110	46	market	market	NOUN
ijtc-1202	110	47	position	position	NOUN
ijtc-1202	110	48	,	,	PUNCT
ijtc-1202	110	49	and	and	CCONJ
ijtc-1202	110	50	meeting	meet	VERB
ijtc-1202	110	51	up	up	ADP
ijtc-1202	110	52	market	market	NOUN
ijtc-1202	110	53	share	share	NOUN
ijtc-1202	110	54	expectations	expectation	NOUN
ijtc-1202	110	55	.	.	PUNCT
ijtc-1202	111	1	opportunitypoor	opportunitypoor	ADJ
ijtc-1202	111	2	management	management	NOUN
ijtc-1202	111	3	oversight	oversight	NOUN
ijtc-1202	111	4	and	and	CCONJ
ijtc-1202	111	5	inadequate	inadequate	ADJ
ijtc-1202	111	6	internal	internal	ADJ
ijtc-1202	111	7	control	control	NOUN
ijtc-1202	111	8	system	system	NOUN
ijtc-1202	111	9	on	on	ADP
ijtc-1202	111	10	implementation	implementation	NOUN
ijtc-1202	111	11	are	be	AUX
ijtc-1202	111	12	the	the	DET
ijtc-1202	111	13	major	major	ADJ
ijtc-1202	111	14	factors	factor	NOUN
ijtc-1202	111	15	that	that	PRON
ijtc-1202	111	16	spur	spur	VERB
ijtc-1202	111	17	employees	employee	NOUN
ijtc-1202	111	18	to	to	PART
ijtc-1202	111	19	commit	commit	VERB
ijtc-1202	111	20	fraud	fraud	NOUN
ijtc-1202	111	21	.	.	PUNCT
ijtc-1202	112	1	information	information	NOUN
ijtc-1202	112	2	asymmetry	asymmetry	PROPN
ijtc-1202	112	3	,	,	PUNCT
ijtc-1202	112	4	resulting	result	VERB
ijtc-1202	112	5	from	from	ADP
ijtc-1202	112	6	using	use	VERB
ijtc-1202	112	7	available	available	ADJ
ijtc-1202	112	8	data	datum	NOUN
ijtc-1202	112	9	to	to	ADP
ijtc-1202	112	10	one	one	NUM
ijtc-1202	112	11	’s	’s	PART
ijtc-1202	112	12	advantage	advantage	NOUN
ijtc-1202	112	13	spurs	spur	VERB
ijtc-1202	112	14	employees	employee	NOUN
ijtc-1202	112	15	to	to	PART
ijtc-1202	112	16	fraud	fraud	VERB
ijtc-1202	112	17	via	via	ADP
ijtc-1202	112	18	using	use	VERB
ijtc-1202	112	19	the	the	DET
ijtc-1202	112	20	positions	position	NOUN
ijtc-1202	112	21	to	to	PART
ijtc-1202	112	22	gain	gain	VERB
ijtc-1202	112	23	undue	undue	ADJ
ijtc-1202	112	24	advantage	advantage	NOUN
ijtc-1202	112	25	as	as	ADV
ijtc-1202	112	26	well	well	ADV
ijtc-1202	112	27	as	as	ADP
ijtc-1202	112	28	to	to	PART
ijtc-1202	112	29	hide	hide	VERB
ijtc-1202	112	30	fraudulent	fraudulent	ADJ
ijtc-1202	112	31	deeds	deed	NOUN
ijtc-1202	112	32	.	.	PUNCT
ijtc-1202	113	1	rationalization	rationalization	NOUN
ijtc-1202	113	2	is	be	AUX
ijtc-1202	113	3	another	another	DET
ijtc-1202	113	4	cause	cause	NOUN
ijtc-1202	113	5	of	of	ADP
ijtc-1202	113	6	fraud	fraud	NOUN
ijtc-1202	113	7	.	.	PUNCT
ijtc-1202	114	1	providing	provide	VERB
ijtc-1202	114	2	all	all	DET
ijtc-1202	114	3	necessary	necessary	ADJ
ijtc-1202	114	4	justifications	justification	NOUN
ijtc-1202	114	5	for	for	ADP
ijtc-1202	114	6	criminal	criminal	ADJ
ijtc-1202	114	7	tendencies	tendency	NOUN
ijtc-1202	114	8	or	or	CCONJ
ijtc-1202	114	9	committed	committed	ADJ
ijtc-1202	114	10	fraud	fraud	NOUN
ijtc-1202	114	11	.	.	PUNCT
ijtc-1202	115	1	(	(	PUNCT
ijtc-1202	115	2	okoye	okoye	PROPN
ijtc-1202	115	3	et	et	PROPN
ijtc-1202	115	4	al	al	PROPN
ijtc-1202	115	5	.	.	PROPN
ijtc-1202	115	6	,	,	PUNCT
ijtc-1202	115	7	2017	2017	NUM
ijtc-1202	115	8	)	)	PUNCT
ijtc-1202	115	9	,	,	PUNCT
ijtc-1202	115	10	note	note	VERB
ijtc-1202	115	11	the	the	DET
ijtc-1202	115	12	implications	implication	NOUN
ijtc-1202	115	13	of	of	ADP
ijtc-1202	115	14	rationalization	rationalization	NOUN
ijtc-1202	115	15	,	,	PUNCT
ijtc-1202	115	16	suggesting	suggest	VERB
ijtc-1202	115	17	that	that	SCONJ
ijtc-1202	115	18	an	an	DET
ijtc-1202	115	19	individual	individual	NOUN
ijtc-1202	115	20	only	only	ADV
ijtc-1202	115	21	commits	commit	VERB
ijtc-1202	115	22	fraud	fraud	NOUN
ijtc-1202	115	23	if	if	SCONJ
ijtc-1202	115	24	he	he	PRON
ijtc-1202	115	25	can	can	AUX
ijtc-1202	115	26	provide	provide	VERB
ijtc-1202	115	27	ethical	ethical	ADJ
ijtc-1202	115	28	justification	justification	NOUN
ijtc-1202	115	29	.	.	PUNCT
ijtc-1202	116	1	in	in	ADP
ijtc-1202	116	2	bassey	bassey	NOUN
ijtc-1202	116	3	's	's	PART
ijtc-1202	116	4	(	(	PUNCT
ijtc-1202	116	5	2018	2018	NUM
ijtc-1202	116	6	)	)	PUNCT
ijtc-1202	116	7	opinion	opinion	NOUN
ijtc-1202	116	8	,	,	PUNCT
ijtc-1202	116	9	rationalization	rationalization	NOUN
ijtc-1202	116	10	is	be	AUX
ijtc-1202	116	11	an	an	DET
ijtc-1202	116	12	act	act	NOUN
ijtc-1202	116	13	of	of	ADP
ijtc-1202	116	14	justification	justification	NOUN
ijtc-1202	116	15	.	.	PUNCT
ijtc-1202	117	1	fraud	fraud	NOUN
ijtc-1202	117	2	investigation	investigation	NOUN
ijtc-1202	117	3	and	and	CCONJ
ijtc-1202	117	4	techniques	technique	NOUN
ijtc-1202	117	5	forensic	forensic	ADJ
ijtc-1202	117	6	investigation	investigation	NOUN
ijtc-1202	117	7	is	be	AUX
ijtc-1202	117	8	often	often	ADV
ijtc-1202	117	9	referred	refer	VERB
ijtc-1202	117	10	to	to	ADP
ijtc-1202	117	11	as	as	ADP
ijtc-1202	117	12	forensic	forensic	ADJ
ijtc-1202	117	13	science	science	NOUN
ijtc-1202	117	14	,	,	PUNCT
ijtc-1202	117	15	an	an	DET
ijtc-1202	117	16	application	application	NOUN
ijtc-1202	117	17	of	of	ADP
ijtc-1202	117	18	scientific	scientific	ADJ
ijtc-1202	117	19	knowledge	knowledge	NOUN
ijtc-1202	117	20	to	to	ADP
ijtc-1202	117	21	criminal	criminal	ADJ
ijtc-1202	117	22	or	or	CCONJ
ijtc-1202	117	23	civil	civil	ADJ
ijtc-1202	117	24	law	law	NOUN
ijtc-1202	117	25	.	.	PUNCT
ijtc-1202	118	1	it	it	PRON
ijtc-1202	118	2	applies	apply	VERB
ijtc-1202	118	3	to	to	PART
ijtc-1202	118	4	legally	legally	ADV
ijtc-1202	118	5	putting	put	VERB
ijtc-1202	118	6	evidence	evidence	NOUN
ijtc-1202	118	7	and	and	CCONJ
ijtc-1202	118	8	facts	fact	NOUN
ijtc-1202	118	9	together	together	ADV
ijtc-1202	118	10	in	in	ADP
ijtc-1202	118	11	a	a	DET
ijtc-1202	118	12	manner	manner	NOUN
ijtc-1202	118	13	suitable	suitable	ADJ
ijtc-1202	118	14	for	for	ADP
ijtc-1202	118	15	defense	defense	NOUN
ijtc-1202	118	16	in	in	ADP
ijtc-1202	118	17	a	a	DET
ijtc-1202	118	18	court	court	NOUN
ijtc-1202	118	19	of	of	ADP
ijtc-1202	118	20	competent	competent	ADJ
ijtc-1202	118	21	jurisdiction	jurisdiction	NOUN
ijtc-1202	118	22	.	.	PUNCT
ijtc-1202	119	1	using	use	VERB
ijtc-1202	119	2	investigative	investigative	ADJ
ijtc-1202	119	3	and	and	CCONJ
ijtc-1202	119	4	analytical	analytical	ADJ
ijtc-1202	119	5	skills	skill	NOUN
ijtc-1202	119	6	to	to	PART
ijtc-1202	119	7	solve	solve	VERB
ijtc-1202	119	8	issues	issue	NOUN
ijtc-1202	119	9	relating	relate	VERB
ijtc-1202	119	10	to	to	ADP
ijtc-1202	119	11	financial	financial	ADJ
ijtc-1202	119	12	recklessness	recklessness	NOUN
ijtc-1202	119	13	and	and	CCONJ
ijtc-1202	119	14	not	not	PART
ijtc-1202	119	15	undermining	undermine	VERB
ijtc-1202	119	16	standards	standard	NOUN
ijtc-1202	119	17	stipulated	stipulate	VERB
ijtc-1202	119	18	and	and	CCONJ
ijtc-1202	119	19	legal	legal	ADJ
ijtc-1202	119	20	requirements	requirement	NOUN
ijtc-1202	119	21	is	be	AUX
ijtc-1202	119	22	regarded	regard	VERB
ijtc-1202	119	23	as	as	ADP
ijtc-1202	119	24	forensic	forensic	ADJ
ijtc-1202	119	25	investigation	investigation	NOUN
ijtc-1202	119	26	.	.	PUNCT
ijtc-1202	120	1	investigation	investigation	NOUN
ijtc-1202	120	2	is	be	AUX
ijtc-1202	120	3	a	a	DET
ijtc-1202	120	4	search	search	NOUN
ijtc-1202	120	5	for	for	ADP
ijtc-1202	120	6	facts	fact	NOUN
ijtc-1202	120	7	,	,	PUNCT
ijtc-1202	120	8	involving	involve	VERB
ijtc-1202	120	9	careful	careful	ADJ
ijtc-1202	120	10	examination	examination	NOUN
ijtc-1202	120	11	.	.	PUNCT
ijtc-1202	121	1	it	it	PRON
ijtc-1202	121	2	is	be	AUX
ijtc-1202	121	3	a	a	DET
ijtc-1202	121	4	vital	vital	ADJ
ijtc-1202	121	5	part	part	NOUN
ijtc-1202	121	6	of	of	ADP
ijtc-1202	121	7	the	the	DET
ijtc-1202	121	8	forensic	forensic	ADJ
ijtc-1202	121	9	accounting	accounting	NOUN
ijtc-1202	121	10	and	and	CCONJ
ijtc-1202	121	11	auditing	auditing	NOUN
ijtc-1202	121	12	process	process	NOUN
ijtc-1202	121	13	applicable	applicable	ADJ
ijtc-1202	121	14	only	only	ADV
ijtc-1202	121	15	when	when	SCONJ
ijtc-1202	121	16	an	an	DET
ijtc-1202	121	17	event	event	NOUN
ijtc-1202	121	18	or	or	CCONJ
ijtc-1202	121	19	transaction	transaction	NOUN
ijtc-1202	121	20	is	be	AUX
ijtc-1202	121	21	laden	laden	ADJ
ijtc-1202	121	22	with	with	ADP
ijtc-1202	121	23	issues	issue	NOUN
ijtc-1202	121	24	or	or	CCONJ
ijtc-1202	121	25	there	there	PRON
ijtc-1202	121	26	are	be	VERB
ijtc-1202	121	27	lapses	lapse	NOUN
ijtc-1202	121	28	with	with	ADP
ijtc-1202	121	29	the	the	DET
ijtc-1202	121	30	intent	intent	NOUN
ijtc-1202	121	31	of	of	ADP
ijtc-1202	121	32	proving	prove	VERB
ijtc-1202	121	33	who	who	PRON
ijtc-1202	121	34	is	be	AUX
ijtc-1202	121	35	responsible	responsible	ADJ
ijtc-1202	121	36	,	,	PUNCT
ijtc-1202	121	37	the	the	DET
ijtc-1202	121	38	reason	reason	NOUN
ijtc-1202	121	39	for	for	ADP
ijtc-1202	121	40	the	the	DET
ijtc-1202	121	41	action	action	NOUN
ijtc-1202	121	42	,	,	PUNCT
ijtc-1202	121	43	and	and	CCONJ
ijtc-1202	121	44	the	the	DET
ijtc-1202	121	45	estimated	estimate	VERB
ijtc-1202	121	46	level	level	NOUN
ijtc-1202	121	47	of	of	ADP
ijtc-1202	121	48	damage	damage	NOUN
ijtc-1202	121	49	(	(	PUNCT
ijtc-1202	121	50	if	if	SCONJ
ijtc-1202	121	51	any	any	PRON
ijtc-1202	121	52	)	)	PUNCT
ijtc-1202	121	53	,	,	PUNCT
ijtc-1202	121	54	a	a	DET
ijtc-1202	121	55	planned	plan	VERB
ijtc-1202	121	56	and	and	CCONJ
ijtc-1202	121	57	detailed	detailed	ADJ
ijtc-1202	121	58	verification	verification	NOUN
ijtc-1202	121	59	of	of	ADP
ijtc-1202	121	60	doubt	doubt	NOUN
ijtc-1202	121	61	about	about	ADP
ijtc-1202	121	62	a	a	DET
ijtc-1202	121	63	transaction	transaction	NOUN
ijtc-1202	121	64	(	(	PUNCT
ijtc-1202	121	65	oyedokun	oyedokun	NOUN
ijtc-1202	121	66	,	,	PUNCT
ijtc-1202	121	67	2015	2015	NUM
ijtc-1202	121	68	)	)	PUNCT
ijtc-1202	121	69	.	.	PUNCT
ijtc-1202	122	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1202	122	2	the	the	DET
ijtc-1202	122	3	impact	impact	NOUN
ijtc-1202	122	4	of	of	ADP
ijtc-1202	122	5	forensic	forensic	ADJ
ijtc-1202	122	6	skills	skill	NOUN
ijtc-1202	122	7	on	on	ADP
ijtc-1202	122	8	fraud	fraud	NOUN
ijtc-1202	122	9	detection	detection	NOUN
ijtc-1202	122	10	in	in	ADP
ijtc-1202	122	11	federal	federal	ADJ
ijtc-1202	122	12	government	government	NOUN
ijtc-1202	122	13	agencies	agency	NOUN
ijtc-1202	122	14	in	in	ADP
ijtc-1202	122	15	nigeria	nigeria	PROPN
ijtc-1202	122	16	ofili	ofili	PROPN
ijtc-1202	122	17	,	,	PUNCT
ijtc-1202	122	18	ebogbue	ebogbue	NOUN
ijtc-1202	122	19	,	,	PUNCT
ijtc-1202	122	20	and	and	CCONJ
ijtc-1202	122	21	idogho	idogho	NOUN
ijtc-1202	122	22	596	596	NUM
ijtc-1202	122	23	|	|	ADV
ijtc-1202	122	24	ilomata	ilomata	PROPN
ijtc-1202	122	25	international	international	ADJ
ijtc-1202	122	26	journal	journal	NOUN
ijtc-1202	122	27	of	of	ADP
ijtc-1202	122	28	tax	tax	PROPN
ijtc-1202	122	29	&	&	CCONJ
ijtc-1202	122	30	accounting	account	VERB
ijtc-1202	122	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1202	122	32	empirical	empirical	ADJ
ijtc-1202	122	33	literature	literature	NOUN
ijtc-1202	122	34	attempts	attempt	VERB
ijtc-1202	122	35	to	to	PART
ijtc-1202	122	36	examine	examine	VERB
ijtc-1202	122	37	the	the	DET
ijtc-1202	122	38	effect	effect	NOUN
ijtc-1202	122	39	of	of	ADP
ijtc-1202	122	40	forensic	forensic	ADJ
ijtc-1202	122	41	accounting	accounting	NOUN
ijtc-1202	122	42	on	on	ADP
ijtc-1202	122	43	public	public	ADJ
ijtc-1202	122	44	sector	sector	NOUN
ijtc-1202	122	45	fraud	fraud	NOUN
ijtc-1202	122	46	detection	detection	NOUN
ijtc-1202	122	47	and	and	CCONJ
ijtc-1202	122	48	prevention	prevention	NOUN
ijtc-1202	122	49	have	have	AUX
ijtc-1202	122	50	been	be	AUX
ijtc-1202	122	51	made	make	VERB
ijtc-1202	122	52	by	by	ADP
ijtc-1202	122	53	various	various	ADJ
ijtc-1202	122	54	authors	author	NOUN
ijtc-1202	122	55	including	include	VERB
ijtc-1202	122	56	(	(	PUNCT
ijtc-1202	122	57	sulaiman	sulaiman	PROPN
ijtc-1202	122	58	et	et	PROPN
ijtc-1202	122	59	al	al	PROPN
ijtc-1202	122	60	.	.	PROPN
ijtc-1202	122	61	,	,	PUNCT
ijtc-1202	122	62	2023	2023	NUM
ijtc-1202	122	63	)	)	PUNCT
ijtc-1202	122	64	,	,	PUNCT
ijtc-1202	122	65	who	who	PRON
ijtc-1202	122	66	used	use	VERB
ijtc-1202	122	67	a	a	DET
ijtc-1202	122	68	design	design	NOUN
ijtc-1202	122	69	survey	survey	NOUN
ijtc-1202	122	70	of	of	ADP
ijtc-1202	122	71	over	over	ADP
ijtc-1202	122	72	one	one	NUM
ijtc-1202	122	73	hundred	hundred	NUM
ijtc-1202	122	74	(	(	PUNCT
ijtc-1202	122	75	100	100	NUM
ijtc-1202	122	76	)	)	PUNCT
ijtc-1202	122	77	auditors	auditor	NOUN
ijtc-1202	122	78	and	and	CCONJ
ijtc-1202	122	79	accountants	accountant	NOUN
ijtc-1202	122	80	of	of	ADP
ijtc-1202	122	81	four	four	NUM
ijtc-1202	122	82	(	(	PUNCT
ijtc-1202	122	83	4	4	NUM
ijtc-1202	122	84	)	)	PUNCT
ijtc-1202	122	85	ministries	ministry	NOUN
ijtc-1202	122	86	in	in	ADP
ijtc-1202	122	87	the	the	DET
ijtc-1202	122	88	fct	fct	NOUN
ijtc-1202	122	89	,	,	PUNCT
ijtc-1202	122	90	examined	examine	VERB
ijtc-1202	122	91	the	the	DET
ijtc-1202	122	92	significant	significant	ADJ
ijtc-1202	122	93	difference	difference	NOUN
ijtc-1202	122	94	between	between	ADP
ijtc-1202	122	95	forensic	forensic	ADJ
ijtc-1202	122	96	accounting	accounting	NOUN
ijtc-1202	122	97	and	and	CCONJ
ijtc-1202	122	98	fraud	fraud	NOUN
ijtc-1202	122	99	identification	identification	NOUN
ijtc-1202	122	100	in	in	ADP
ijtc-1202	122	101	the	the	DET
ijtc-1202	122	102	nigerian	nigerian	ADJ
ijtc-1202	122	103	public	public	ADJ
ijtc-1202	122	104	sector	sector	NOUN
ijtc-1202	122	105	.	.	PUNCT
ijtc-1202	123	1	using	use	VERB
ijtc-1202	123	2	the	the	DET
ijtc-1202	123	3	anova	anova	PROPN
ijtc-1202	123	4	test	test	NOUN
ijtc-1202	123	5	,	,	PUNCT
ijtc-1202	123	6	the	the	DET
ijtc-1202	123	7	study	study	NOUN
ijtc-1202	123	8	discovered	discover	VERB
ijtc-1202	123	9	a	a	DET
ijtc-1202	123	10	significant	significant	ADJ
ijtc-1202	123	11	relationship	relationship	NOUN
ijtc-1202	123	12	between	between	ADP
ijtc-1202	123	13	forensic	forensic	ADJ
ijtc-1202	123	14	accounting	accounting	NOUN
ijtc-1202	123	15	and	and	CCONJ
ijtc-1202	123	16	fraud	fraud	NOUN
ijtc-1202	123	17	detection	detection	NOUN
ijtc-1202	123	18	in	in	ADP
ijtc-1202	123	19	the	the	DET
ijtc-1202	123	20	nigerian	nigerian	ADJ
ijtc-1202	123	21	public	public	ADJ
ijtc-1202	123	22	service	service	NOUN
ijtc-1202	123	23	.	.	PUNCT
ijtc-1202	124	1	(	(	PUNCT
ijtc-1202	124	2	abdulrahman	abdulrahman	NOUN
ijtc-1202	124	3	,	,	PUNCT
ijtc-1202	124	4	2019	2019	NUM
ijtc-1202	124	5	)	)	PUNCT
ijtc-1202	124	6	studied	study	VERB
ijtc-1202	124	7	forensic	forensic	ADJ
ijtc-1202	124	8	accounting	accounting	NOUN
ijtc-1202	124	9	and	and	CCONJ
ijtc-1202	124	10	fraud	fraud	NOUN
ijtc-1202	124	11	prevention	prevention	NOUN
ijtc-1202	124	12	in	in	ADP
ijtc-1202	124	13	nigeria	nigeria	PROPN
ijtc-1202	124	14	's	's	PART
ijtc-1202	124	15	public	public	ADJ
ijtc-1202	124	16	sector	sector	NOUN
ijtc-1202	124	17	using	use	VERB
ijtc-1202	124	18	content	content	NOUN
ijtc-1202	124	19	analysis	analysis	NOUN
ijtc-1202	124	20	and	and	CCONJ
ijtc-1202	124	21	found	find	VERB
ijtc-1202	124	22	a	a	DET
ijtc-1202	124	23	significant	significant	ADJ
ijtc-1202	124	24	positive	positive	ADJ
ijtc-1202	124	25	influence	influence	NOUN
ijtc-1202	124	26	between	between	ADP
ijtc-1202	124	27	forensic	forensic	ADJ
ijtc-1202	124	28	accounting	accounting	NOUN
ijtc-1202	124	29	techniques	technique	NOUN
ijtc-1202	124	30	and	and	CCONJ
ijtc-1202	124	31	fraud	fraud	NOUN
ijtc-1202	124	32	prevention	prevention	NOUN
ijtc-1202	124	33	.	.	PUNCT
ijtc-1202	125	1	(	(	PUNCT
ijtc-1202	125	2	adebisi	adebisi	PROPN
ijtc-1202	125	3	&	&	CCONJ
ijtc-1202	125	4	gbegi	gbegi	NOUN
ijtc-1202	125	5	,	,	PUNCT
ijtc-1202	125	6	2015	2015	NUM
ijtc-1202	125	7	;	;	PUNCT
ijtc-1202	125	8	okoye	okoye	PROPN
ijtc-1202	125	9	&	&	CCONJ
ijtc-1202	125	10	gbegi	gbegi	PROPN
ijtc-1202	125	11	,	,	PUNCT
ijtc-1202	125	12	2013	2013	NUM
ijtc-1202	125	13	)	)	PUNCT
ijtc-1202	125	14	,	,	PUNCT
ijtc-1202	125	15	on	on	ADP
ijtc-1202	125	16	fraud	fraud	NOUN
ijtc-1202	125	17	and	and	CCONJ
ijtc-1202	125	18	the	the	DET
ijtc-1202	125	19	nigerian	nigerian	ADJ
ijtc-1202	125	20	public	public	ADJ
ijtc-1202	125	21	sector	sector	NOUN
ijtc-1202	125	22	,	,	PUNCT
ijtc-1202	125	23	found	find	VERB
ijtc-1202	125	24	that	that	SCONJ
ijtc-1202	125	25	fraud	fraud	NOUN
ijtc-1202	125	26	has	have	VERB
ijtc-1202	125	27	a	a	DET
ijtc-1202	125	28	significant	significant	ADJ
ijtc-1202	125	29	effect	effect	NOUN
ijtc-1202	125	30	on	on	ADP
ijtc-1202	125	31	the	the	DET
ijtc-1202	125	32	economic	economic	ADJ
ijtc-1202	125	33	growth	growth	NOUN
ijtc-1202	125	34	of	of	ADP
ijtc-1202	125	35	nigeria	nigeria	PROPN
ijtc-1202	125	36	inhibiting	inhibit	VERB
ijtc-1202	125	37	the	the	DET
ijtc-1202	125	38	sectorial	sectorial	ADJ
ijtc-1202	125	39	performance	performance	NOUN
ijtc-1202	125	40	.	.	PUNCT
ijtc-1202	126	1	(	(	PUNCT
ijtc-1202	126	2	franca	franca	X
ijtc-1202	126	3	et	et	PROPN
ijtc-1202	126	4	al	al	PROPN
ijtc-1202	126	5	.	.	PROPN
ijtc-1202	126	6	,	,	PUNCT
ijtc-1202	126	7	2023	2023	NUM
ijtc-1202	126	8	)	)	PUNCT
ijtc-1202	126	9	,	,	PUNCT
ijtc-1202	126	10	in	in	ADP
ijtc-1202	126	11	their	their	PRON
ijtc-1202	126	12	study	study	NOUN
ijtc-1202	126	13	of	of	ADP
ijtc-1202	126	14	forensic	forensic	ADJ
ijtc-1202	126	15	accounting	accounting	NOUN
ijtc-1202	126	16	and	and	CCONJ
ijtc-1202	126	17	fraud	fraud	NOUN
ijtc-1202	126	18	detection	detection	NOUN
ijtc-1202	126	19	in	in	ADP
ijtc-1202	126	20	nigeria	nigeria	PROPN
ijtc-1202	126	21	(	(	PUNCT
ijtc-1202	126	22	a	a	DET
ijtc-1202	126	23	case	case	NOUN
ijtc-1202	126	24	study	study	NOUN
ijtc-1202	126	25	of	of	ADP
ijtc-1202	126	26	river	river	NOUN
ijtc-1202	126	27	state	state	NOUN
ijtc-1202	126	28	)	)	PUNCT
ijtc-1202	126	29	,	,	PUNCT
ijtc-1202	126	30	opined	opine	VERB
ijtc-1202	126	31	that	that	SCONJ
ijtc-1202	126	32	forensic	forensic	ADJ
ijtc-1202	126	33	accounting	accounting	NOUN
ijtc-1202	126	34	aids	aids	PROPN
ijtc-1202	126	35	fraud	fraud	NOUN
ijtc-1202	126	36	detection	detection	PROPN
ijtc-1202	126	37	.	.	PUNCT
ijtc-1202	127	1	using	use	VERB
ijtc-1202	127	2	spearman	spearman	NOUN
ijtc-1202	127	3	rank	rank	NOUN
ijtc-1202	127	4	correlation	correlation	NOUN
ijtc-1202	127	5	,	,	PUNCT
ijtc-1202	127	6	a	a	DET
ijtc-1202	127	7	negatively	negatively	ADV
ijtc-1202	127	8	significant	significant	ADJ
ijtc-1202	127	9	correlation	correlation	NOUN
ijtc-1202	127	10	between	between	ADP
ijtc-1202	127	11	payroll	payroll	NOUN
ijtc-1202	127	12	and	and	CCONJ
ijtc-1202	127	13	procurement	procurement	NOUN
ijtc-1202	127	14	fraud	fraud	NOUN
ijtc-1202	127	15	was	be	AUX
ijtc-1202	127	16	,	,	PUNCT
ijtc-1202	127	17	however	however	ADV
ijtc-1202	127	18	,	,	PUNCT
ijtc-1202	127	19	discovered	discover	VERB
ijtc-1202	127	20	.	.	PUNCT
ijtc-1202	128	1	the	the	DET
ijtc-1202	128	2	study	study	NOUN
ijtc-1202	128	3	became	become	VERB
ijtc-1202	128	4	imperative	imperative	ADJ
ijtc-1202	128	5	arising	arise	VERB
ijtc-1202	128	6	from	from	ADP
ijtc-1202	128	7	reports	report	NOUN
ijtc-1202	128	8	of	of	ADP
ijtc-1202	128	9	fraudulent	fraudulent	ADJ
ijtc-1202	128	10	activities	activity	NOUN
ijtc-1202	128	11	in	in	ADP
ijtc-1202	128	12	the	the	DET
ijtc-1202	128	13	nigerian	nigerian	ADJ
ijtc-1202	128	14	public	public	ADJ
ijtc-1202	128	15	sector	sector	NOUN
ijtc-1202	128	16	,	,	PUNCT
ijtc-1202	128	17	and	and	CCONJ
ijtc-1202	128	18	this	this	PRON
ijtc-1202	128	19	is	be	AUX
ijtc-1202	128	20	relevant	relevant	ADJ
ijtc-1202	128	21	to	to	ADP
ijtc-1202	128	22	our	our	PRON
ijtc-1202	128	23	study	study	NOUN
ijtc-1202	128	24	irrespective	irrespective	ADV
ijtc-1202	128	25	of	of	ADP
ijtc-1202	128	26	changes	change	NOUN
ijtc-1202	128	27	in	in	ADP
ijtc-1202	128	28	focus	focus	NOUN
ijtc-1202	128	29	to	to	ADP
ijtc-1202	128	30	forensic	forensic	ADJ
ijtc-1202	128	31	skills	skill	NOUN
ijtc-1202	128	32	of	of	ADP
ijtc-1202	128	33	fraud	fraud	NOUN
ijtc-1202	128	34	detection	detection	NOUN
ijtc-1202	128	35	.	.	PUNCT
ijtc-1202	129	1	(	(	PUNCT
ijtc-1202	129	2	sule	sule	PROPN
ijtc-1202	129	3	et	et	PROPN
ijtc-1202	129	4	al	al	PROPN
ijtc-1202	129	5	.	.	PROPN
ijtc-1202	129	6	,	,	PUNCT
ijtc-1202	129	7	2019	2019	NUM
ijtc-1202	129	8	)	)	PUNCT
ijtc-1202	129	9	studied	study	VERB
ijtc-1202	129	10	the	the	DET
ijtc-1202	129	11	effect	effect	NOUN
ijtc-1202	129	12	of	of	ADP
ijtc-1202	129	13	forensic	forensic	ADJ
ijtc-1202	129	14	auditing	auditing	NOUN
ijtc-1202	129	15	/accounting	/accounting	NOUN
ijtc-1202	129	16	investigation	investigation	NOUN
ijtc-1202	129	17	in	in	ADP
ijtc-1202	129	18	financial	financial	ADJ
ijtc-1202	129	19	fraud	fraud	NOUN
ijtc-1202	129	20	detection	detection	NOUN
ijtc-1202	129	21	in	in	ADP
ijtc-1202	129	22	nigeria	nigeria	PROPN
ijtc-1202	129	23	and	and	CCONJ
ijtc-1202	129	24	concluded	conclude	VERB
ijtc-1202	129	25	by	by	ADP
ijtc-1202	129	26	stating	state	VERB
ijtc-1202	129	27	that	that	SCONJ
ijtc-1202	129	28	despite	despite	SCONJ
ijtc-1202	129	29	the	the	DET
ijtc-1202	129	30	global	global	ADJ
ijtc-1202	129	31	recognition	recognition	NOUN
ijtc-1202	129	32	of	of	ADP
ijtc-1202	129	33	forensic	forensic	ADJ
ijtc-1202	129	34	accounting	accounting	NOUN
ijtc-1202	129	35	services	service	NOUN
ijtc-1202	129	36	it	it	PRON
ijtc-1202	129	37	receives	receive	VERB
ijtc-1202	129	38	just	just	ADV
ijtc-1202	129	39	a	a	DET
ijtc-1202	129	40	little	little	ADJ
ijtc-1202	129	41	attention	attention	NOUN
ijtc-1202	129	42	in	in	ADP
ijtc-1202	129	43	developing	develop	VERB
ijtc-1202	129	44	countries	country	NOUN
ijtc-1202	129	45	arising	arise	VERB
ijtc-1202	129	46	from	from	ADP
ijtc-1202	129	47	a	a	DET
ijtc-1202	129	48	lack	lack	NOUN
ijtc-1202	129	49	of	of	ADP
ijtc-1202	129	50	regulators	regulator	NOUN
ijtc-1202	129	51	and	and	CCONJ
ijtc-1202	129	52	inadequately	inadequately	ADV
ijtc-1202	129	53	equipped	equip	VERB
ijtc-1202	129	54	professional	professional	ADJ
ijtc-1202	129	55	accounting	accounting	NOUN
ijtc-1202	129	56	bodies	body	NOUN
ijtc-1202	129	57	but	but	CCONJ
ijtc-1202	129	58	concluded	conclude	VERB
ijtc-1202	129	59	that	that	SCONJ
ijtc-1202	129	60	forensic	forensic	ADJ
ijtc-1202	129	61	accounting	accounting	NOUN
ijtc-1202	129	62	service	service	NOUN
ijtc-1202	129	63	is	be	AUX
ijtc-1202	129	64	significantly	significantly	ADV
ijtc-1202	129	65	related	relate	VERB
ijtc-1202	129	66	to	to	ADP
ijtc-1202	129	67	fraud	fraud	NOUN
ijtc-1202	129	68	detection	detection	NOUN
ijtc-1202	129	69	.	.	PUNCT
ijtc-1202	130	1	by	by	ADP
ijtc-1202	130	2	utilizing	utilize	VERB
ijtc-1202	130	3	simple	simple	ADJ
ijtc-1202	130	4	mean	mean	NOUN
ijtc-1202	130	5	and	and	CCONJ
ijtc-1202	130	6	standard	standard	ADJ
ijtc-1202	130	7	deviation	deviation	NOUN
ijtc-1202	130	8	to	to	PART
ijtc-1202	130	9	investigate	investigate	VERB
ijtc-1202	130	10	forensic	forensic	ADJ
ijtc-1202	130	11	accountants	accountant	NOUN
ijtc-1202	130	12	and	and	CCONJ
ijtc-1202	130	13	fraud	fraud	NOUN
ijtc-1202	130	14	risk	risk	NOUN
ijtc-1202	130	15	detection	detection	NOUN
ijtc-1202	130	16	procedures	procedure	NOUN
ijtc-1202	130	17	and	and	CCONJ
ijtc-1202	130	18	adopting	adopt	VERB
ijtc-1202	130	19	multivariate	multivariate	NOUN
ijtc-1202	130	20	analysis	analysis	NOUN
ijtc-1202	130	21	of	of	ADP
ijtc-1202	130	22	variance	variance	NOUN
ijtc-1202	130	23	and	and	CCONJ
ijtc-1202	130	24	analysis	analysis	NOUN
ijtc-1202	130	25	of	of	ADP
ijtc-1202	130	26	variance	variance	NOUN
ijtc-1202	130	27	anova	anova	PROPN
ijtc-1202	130	28	,	,	PUNCT
ijtc-1202	130	29	(	(	PUNCT
ijtc-1202	130	30	okoye	okoye	PROPN
ijtc-1202	130	31	&	&	CCONJ
ijtc-1202	130	32	gbegi	gbegi	PROPN
ijtc-1202	130	33	,	,	PUNCT
ijtc-1202	130	34	2013	2013	NUM
ijtc-1202	130	35	)	)	PUNCT
ijtc-1202	130	36	found	find	VERB
ijtc-1202	130	37	an	an	DET
ijtc-1202	130	38	effective	effective	ADJ
ijtc-1202	130	39	modification	modification	NOUN
ijtc-1202	130	40	in	in	ADP
ijtc-1202	130	41	the	the	DET
ijtc-1202	130	42	extent	extent	NOUN
ijtc-1202	130	43	and	and	CCONJ
ijtc-1202	130	44	nature	nature	NOUN
ijtc-1202	130	45	of	of	ADP
ijtc-1202	130	46	audit	audit	NOUN
ijtc-1202	130	47	tests	test	NOUN
ijtc-1202	130	48	to	to	ADP
ijtc-1202	130	49	the	the	DET
ijtc-1202	130	50	risk	risk	NOUN
ijtc-1202	130	51	of	of	ADP
ijtc-1202	130	52	managing	manage	VERB
ijtc-1202	130	53	fraud	fraud	NOUN
ijtc-1202	130	54	.	.	PUNCT
ijtc-1202	131	1	the	the	DET
ijtc-1202	131	2	study	study	NOUN
ijtc-1202	131	3	suggested	suggest	VERB
ijtc-1202	131	4	involving	involve	VERB
ijtc-1202	131	5	forensic	forensic	ADJ
ijtc-1202	131	6	accountants	accountant	NOUN
ijtc-1202	131	7	in	in	ADP
ijtc-1202	131	8	fraud	fraud	NOUN
ijtc-1202	131	9	risk	risk	NOUN
ijtc-1202	131	10	management	management	NOUN
ijtc-1202	131	11	rather	rather	ADV
ijtc-1202	131	12	than	than	ADP
ijtc-1202	131	13	consulting	consult	VERB
ijtc-1202	131	14	them	they	PRON
ijtc-1202	131	15	.	.	PUNCT
ijtc-1202	132	1	(	(	PUNCT
ijtc-1202	132	2	olofinsola	olofinsola	INTJ
ijtc-1202	132	3	,	,	PUNCT
ijtc-1202	132	4	2016	2016	NUM
ijtc-1202	132	5	)	)	PUNCT
ijtc-1202	132	6	,	,	PUNCT
ijtc-1202	132	7	in	in	ADP
ijtc-1202	132	8	the	the	DET
ijtc-1202	132	9	relevance	relevance	NOUN
ijtc-1202	132	10	of	of	ADP
ijtc-1202	132	11	forensic	forensic	ADJ
ijtc-1202	132	12	accounting	accounting	NOUN
ijtc-1202	132	13	in	in	ADP
ijtc-1202	132	14	nigeria	nigeria	PROPN
ijtc-1202	132	15	,	,	PUNCT
ijtc-1202	132	16	found	find	VERB
ijtc-1202	132	17	that	that	SCONJ
ijtc-1202	132	18	fit	fit	NOUN
ijtc-1202	132	19	has	have	AUX
ijtc-1202	132	20	helped	help	VERB
ijtc-1202	132	21	in	in	ADP
ijtc-1202	132	22	fraud	fraud	NOUN
ijtc-1202	132	23	detection	detection	NOUN
ijtc-1202	132	24	,	,	PUNCT
ijtc-1202	132	25	but	but	CCONJ
ijtc-1202	132	26	it	it	PRON
ijtc-1202	132	27	lacks	lack	VERB
ijtc-1202	132	28	statutory	statutory	ADJ
ijtc-1202	132	29	backup	backup	NOUN
ijtc-1202	132	30	,	,	PUNCT
ijtc-1202	132	31	hence	hence	ADV
ijtc-1202	132	32	,	,	PUNCT
ijtc-1202	132	33	no	no	DET
ijtc-1202	132	34	significant	significant	ADJ
ijtc-1202	132	35	impact	impact	NOUN
ijtc-1202	132	36	on	on	ADP
ijtc-1202	132	37	tackling	tackle	VERB
ijtc-1202	132	38	corruption	corruption	NOUN
ijtc-1202	132	39	in	in	ADP
ijtc-1202	132	40	nigeria	nigeria	PROPN
ijtc-1202	132	41	.	.	PUNCT
ijtc-1202	133	1	in	in	ADP
ijtc-1202	133	2	assessing	assess	VERB
ijtc-1202	133	3	forensic	forensic	ADJ
ijtc-1202	133	4	accounting	accounting	NOUN
ijtc-1202	133	5	and	and	CCONJ
ijtc-1202	133	6	auditing	auditing	NOUN
ijtc-1202	133	7	techniques	technique	NOUN
ijtc-1202	133	8	on	on	ADP
ijtc-1202	133	9	public	public	ADJ
ijtc-1202	133	10	sector	sector	NOUN
ijtc-1202	133	11	fraud	fraud	NOUN
ijtc-1202	133	12	in	in	ADP
ijtc-1202	133	13	nigeria	nigeria	PROPN
ijtc-1202	133	14	,	,	PUNCT
ijtc-1202	133	15	(	(	PUNCT
ijtc-1202	133	16	ogiriki	ogiriki	PROPN
ijtc-1202	133	17	&	&	CCONJ
ijtc-1202	133	18	appah	appah	PROPN
ijtc-1202	133	19	,	,	PUNCT
ijtc-1202	133	20	2018	2018	NUM
ijtc-1202	133	21	)	)	PUNCT
ijtc-1202	133	22	used	use	VERB
ijtc-1202	133	23	multiple	multiple	ADJ
ijtc-1202	133	24	regression	regression	NOUN
ijtc-1202	133	25	analysis	analysis	NOUN
ijtc-1202	133	26	to	to	PART
ijtc-1202	133	27	analyze	analyze	VERB
ijtc-1202	133	28	the	the	DET
ijtc-1202	133	29	data	datum	NOUN
ijtc-1202	133	30	relating	relate	VERB
ijtc-1202	133	31	to	to	ADP
ijtc-1202	133	32	public	public	ADJ
ijtc-1202	133	33	sector	sector	NOUN
ijtc-1202	133	34	fraud	fraud	NOUN
ijtc-1202	133	35	detection	detection	PROPN
ijtc-1202	133	36	,	,	PUNCT
ijtc-1202	133	37	investigation	investigation	NOUN
ijtc-1202	133	38	,	,	PUNCT
ijtc-1202	133	39	and	and	CCONJ
ijtc-1202	133	40	prevention	prevention	NOUN
ijtc-1202	133	41	in	in	ADP
ijtc-1202	133	42	nigeria	nigeria	PROPN
ijtc-1202	133	43	and	and	CCONJ
ijtc-1202	133	44	agreed	agree	VERB
ijtc-1202	133	45	on	on	ADP
ijtc-1202	133	46	the	the	DET
ijtc-1202	133	47	statistical	statistical	ADJ
ijtc-1202	133	48	significance	significance	NOUN
ijtc-1202	133	49	with	with	ADP
ijtc-1202	133	50	a	a	DET
ijtc-1202	133	51	positive	positive	ADJ
ijtc-1202	133	52	correlation	correlation	NOUN
ijtc-1202	133	53	among	among	ADP
ijtc-1202	133	54	the	the	DET
ijtc-1202	133	55	variables	variable	NOUN
ijtc-1202	133	56	.	.	PUNCT
ijtc-1202	134	1	from	from	ADP
ijtc-1202	134	2	the	the	DET
ijtc-1202	134	3	above	above	ADJ
ijtc-1202	134	4	discussions	discussion	NOUN
ijtc-1202	134	5	,	,	PUNCT
ijtc-1202	134	6	the	the	DET
ijtc-1202	134	7	following	follow	VERB
ijtc-1202	134	8	hypotheses	hypothesis	NOUN
ijtc-1202	134	9	were	be	AUX
ijtc-1202	134	10	developed	develop	VERB
ijtc-1202	134	11	to	to	PART
ijtc-1202	134	12	answer	answer	VERB
ijtc-1202	134	13	the	the	DET
ijtc-1202	134	14	research	research	NOUN
ijtc-1202	134	15	questions	question	NOUN
ijtc-1202	134	16	formulated	formulate	VERB
ijtc-1202	134	17	:	:	PUNCT
ijtc-1202	134	18	h1	h1	X
ijtc-1202	134	19	:	:	PUNCT
ijtc-1202	134	20	there	there	PRON
ijtc-1202	134	21	exists	exist	VERB
ijtc-1202	134	22	no	no	DET
ijtc-1202	134	23	significant	significant	ADJ
ijtc-1202	134	24	relationship	relationship	NOUN
ijtc-1202	134	25	between	between	ADP
ijtc-1202	134	26	forensic	forensic	ADJ
ijtc-1202	134	27	skills	skill	NOUN
ijtc-1202	134	28	and	and	CCONJ
ijtc-1202	134	29	fraud	fraud	NOUN
ijtc-1202	134	30	detection	detection	NOUN
ijtc-1202	134	31	in	in	ADP
ijtc-1202	134	32	the	the	DET
ijtc-1202	134	33	federal	federal	ADJ
ijtc-1202	134	34	government	government	NOUN
ijtc-1202	134	35	agencies	agency	NOUN
ijtc-1202	134	36	in	in	ADP
ijtc-1202	134	37	nigeria	nigeria	PROPN
ijtc-1202	134	38	.	.	PUNCT
ijtc-1202	135	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1202	135	2	the	the	DET
ijtc-1202	135	3	impact	impact	NOUN
ijtc-1202	135	4	of	of	ADP
ijtc-1202	135	5	forensic	forensic	ADJ
ijtc-1202	135	6	skills	skill	NOUN
ijtc-1202	135	7	on	on	ADP
ijtc-1202	135	8	fraud	fraud	NOUN
ijtc-1202	135	9	detection	detection	NOUN
ijtc-1202	135	10	in	in	ADP
ijtc-1202	135	11	federal	federal	ADJ
ijtc-1202	135	12	government	government	NOUN
ijtc-1202	135	13	agencies	agency	NOUN
ijtc-1202	135	14	in	in	ADP
ijtc-1202	135	15	nigeria	nigeria	PROPN
ijtc-1202	135	16	ofili	ofili	PROPN
ijtc-1202	135	17	,	,	PUNCT
ijtc-1202	135	18	ebogbue	ebogbue	NOUN
ijtc-1202	135	19	,	,	PUNCT
ijtc-1202	135	20	and	and	CCONJ
ijtc-1202	135	21	idogho	idogho	VERB
ijtc-1202	135	22	597	597	NUM
ijtc-1202	135	23	|	|	ADV
ijtc-1202	135	24	ilomata	ilomata	PROPN
ijtc-1202	135	25	international	international	ADJ
ijtc-1202	135	26	journal	journal	NOUN
ijtc-1202	135	27	of	of	ADP
ijtc-1202	135	28	tax	tax	PROPN
ijtc-1202	135	29	&	&	CCONJ
ijtc-1202	135	30	accounting	accounting	PROPN
ijtc-1202	135	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1202	135	32	h2	h2	PROPN
ijtc-1202	135	33	:	:	PUNCT
ijtc-1202	135	34	there	there	PRON
ijtc-1202	135	35	exists	exist	VERB
ijtc-1202	135	36	no	no	DET
ijtc-1202	135	37	significant	significant	ADJ
ijtc-1202	135	38	relationship	relationship	NOUN
ijtc-1202	135	39	between	between	ADP
ijtc-1202	135	40	audit	audit	NOUN
ijtc-1202	135	41	skills	skill	NOUN
ijtc-1202	135	42	and	and	CCONJ
ijtc-1202	135	43	fraud	fraud	NOUN
ijtc-1202	135	44	detection	detection	NOUN
ijtc-1202	135	45	in	in	ADP
ijtc-1202	135	46	the	the	DET
ijtc-1202	135	47	federal	federal	ADJ
ijtc-1202	135	48	government	government	NOUN
ijtc-1202	135	49	agencies	agency	NOUN
ijtc-1202	135	50	in	in	ADP
ijtc-1202	135	51	nigeria	nigeria	PROPN
ijtc-1202	135	52	.	.	PUNCT
ijtc-1202	136	1	method	method	VERB
ijtc-1202	136	2	the	the	DET
ijtc-1202	136	3	population	population	NOUN
ijtc-1202	136	4	focused	focus	VERB
ijtc-1202	136	5	on	on	ADP
ijtc-1202	136	6	all	all	DET
ijtc-1202	136	7	the	the	DET
ijtc-1202	136	8	accountants	accountant	NOUN
ijtc-1202	136	9	and	and	CCONJ
ijtc-1202	136	10	finance	finance	NOUN
ijtc-1202	136	11	staff	staff	NOUN
ijtc-1202	136	12	of	of	ADP
ijtc-1202	136	13	the	the	DET
ijtc-1202	136	14	accountant	accountant	NOUN
ijtc-1202	136	15	and	and	CCONJ
ijtc-1202	136	16	auditorgenerals	auditorgeneral	NOUN
ijtc-1202	136	17	offices	office	NOUN
ijtc-1202	136	18	,	,	PUNCT
ijtc-1202	136	19	the	the	DET
ijtc-1202	136	20	efcc	efcc	NOUN
ijtc-1202	136	21	,	,	PUNCT
ijtc-1202	136	22	and	and	CCONJ
ijtc-1202	136	23	icpc	icpc	NOUN
ijtc-1202	136	24	within	within	ADP
ijtc-1202	136	25	the	the	DET
ijtc-1202	136	26	federal	federal	ADJ
ijtc-1202	136	27	government	government	NOUN
ijtc-1202	136	28	agencies	agency	NOUN
ijtc-1202	136	29	in	in	ADP
ijtc-1202	136	30	abuja	abuja	PROPN
ijtc-1202	136	31	.	.	PUNCT
ijtc-1202	137	1	the	the	DET
ijtc-1202	137	2	use	use	NOUN
ijtc-1202	137	3	of	of	ADP
ijtc-1202	137	4	accountants	accountant	NOUN
ijtc-1202	137	5	and	and	CCONJ
ijtc-1202	137	6	finance	finance	NOUN
ijtc-1202	137	7	staff	staff	NOUN
ijtc-1202	137	8	in	in	ADP
ijtc-1202	137	9	the	the	DET
ijtc-1202	137	10	accountant	accountant	NOUN
ijtc-1202	137	11	and	and	CCONJ
ijtc-1202	137	12	auditor	auditor	NOUN
ijtc-1202	137	13	-	-	PUNCT
ijtc-1202	137	14	general	general	NOUN
ijtc-1202	137	15	’s	’s	PART
ijtc-1202	137	16	offices	office	NOUN
ijtc-1202	137	17	as	as	ADV
ijtc-1202	137	18	well	well	ADV
ijtc-1202	137	19	as	as	ADP
ijtc-1202	137	20	law	law	NOUN
ijtc-1202	137	21	enforcement	enforcement	NOUN
ijtc-1202	137	22	agencies	agency	NOUN
ijtc-1202	137	23	stems	stem	VERB
ijtc-1202	137	24	from	from	ADP
ijtc-1202	137	25	their	their	PRON
ijtc-1202	137	26	knowledge	knowledge	NOUN
ijtc-1202	137	27	of	of	ADP
ijtc-1202	137	28	the	the	DET
ijtc-1202	137	29	subject	subject	NOUN
ijtc-1202	137	30	being	be	AUX
ijtc-1202	137	31	considered	consider	VERB
ijtc-1202	137	32	as	as	ADV
ijtc-1202	137	33	well	well	ADV
ijtc-1202	137	34	as	as	ADP
ijtc-1202	137	35	their	their	PRON
ijtc-1202	137	36	position	position	NOUN
ijtc-1202	137	37	in	in	ADP
ijtc-1202	137	38	the	the	DET
ijtc-1202	137	39	respective	respective	ADJ
ijtc-1202	137	40	agencies	agency	NOUN
ijtc-1202	137	41	.	.	PUNCT
ijtc-1202	138	1	accountants	accountant	NOUN
ijtc-1202	138	2	are	be	AUX
ijtc-1202	138	3	in	in	ADP
ijtc-1202	138	4	a	a	DET
ijtc-1202	138	5	better	well	ADJ
ijtc-1202	138	6	position	position	NOUN
ijtc-1202	138	7	to	to	PART
ijtc-1202	138	8	give	give	VERB
ijtc-1202	138	9	out	out	ADP
ijtc-1202	138	10	information	information	NOUN
ijtc-1202	138	11	regarding	regard	VERB
ijtc-1202	138	12	fraud	fraud	NOUN
ijtc-1202	138	13	detection	detection	NOUN
ijtc-1202	138	14	and	and	CCONJ
ijtc-1202	138	15	the	the	DET
ijtc-1202	138	16	applicable	applicable	ADJ
ijtc-1202	138	17	skills	skill	NOUN
ijtc-1202	138	18	.	.	PUNCT
ijtc-1202	139	1	they	they	PRON
ijtc-1202	139	2	are	be	AUX
ijtc-1202	139	3	also	also	ADV
ijtc-1202	139	4	in	in	ADP
ijtc-1202	139	5	a	a	DET
ijtc-1202	139	6	better	well	ADJ
ijtc-1202	139	7	position	position	NOUN
ijtc-1202	139	8	to	to	PART
ijtc-1202	139	9	know	know	VERB
ijtc-1202	139	10	the	the	DET
ijtc-1202	139	11	various	various	ADJ
ijtc-1202	139	12	controls	control	NOUN
ijtc-1202	139	13	and	and	CCONJ
ijtc-1202	139	14	the	the	DET
ijtc-1202	139	15	means	mean	NOUN
ijtc-1202	139	16	to	to	PART
ijtc-1202	139	17	manipulate	manipulate	VERB
ijtc-1202	139	18	them	they	PRON
ijtc-1202	139	19	.	.	PUNCT
ijtc-1202	140	1	using	use	VERB
ijtc-1202	140	2	stratified	stratified	ADJ
ijtc-1202	140	3	random	random	ADJ
ijtc-1202	140	4	sampling	sampling	NOUN
ijtc-1202	140	5	techniques	technique	NOUN
ijtc-1202	140	6	,	,	PUNCT
ijtc-1202	140	7	a	a	DET
ijtc-1202	140	8	sample	sample	NOUN
ijtc-1202	140	9	of	of	ADP
ijtc-1202	140	10	100	100	NUM
ijtc-1202	140	11	was	be	AUX
ijtc-1202	140	12	selected	select	VERB
ijtc-1202	140	13	.	.	PUNCT
ijtc-1202	141	1	however	however	ADV
ijtc-1202	141	2	,	,	PUNCT
ijtc-1202	141	3	only	only	ADV
ijtc-1202	141	4	96	96	NUM
ijtc-1202	141	5	questionnaires	questionnaire	NOUN
ijtc-1202	141	6	were	be	AUX
ijtc-1202	141	7	returned	return	VERB
ijtc-1202	141	8	and	and	CCONJ
ijtc-1202	141	9	used	use	VERB
ijtc-1202	141	10	for	for	ADP
ijtc-1202	141	11	the	the	DET
ijtc-1202	141	12	research	research	NOUN
ijtc-1202	141	13	.	.	PUNCT
ijtc-1202	142	1	result	result	NOUN
ijtc-1202	142	2	and	and	CCONJ
ijtc-1202	142	3	discussion	discussion	VERB
ijtc-1202	142	4	the	the	DET
ijtc-1202	142	5	research	research	NOUN
ijtc-1202	142	6	design	design	NOUN
ijtc-1202	142	7	is	be	AUX
ijtc-1202	142	8	a	a	DET
ijtc-1202	142	9	non	non	ADJ
ijtc-1202	142	10	-	-	ADJ
ijtc-1202	142	11	experimental	experimental	ADJ
ijtc-1202	142	12	descriptive	descriptive	ADJ
ijtc-1202	142	13	/	/	SYM
ijtc-1202	142	14	survey	survey	NOUN
ijtc-1202	142	15	design	design	NOUN
ijtc-1202	142	16	of	of	ADP
ijtc-1202	142	17	collecting	collect	VERB
ijtc-1202	142	18	and	and	CCONJ
ijtc-1202	142	19	analyzing	analyze	VERB
ijtc-1202	142	20	data	datum	NOUN
ijtc-1202	142	21	.	.	PUNCT
ijtc-1202	143	1	questionnaires	questionnaire	NOUN
ijtc-1202	143	2	were	be	AUX
ijtc-1202	143	3	administered	administer	VERB
ijtc-1202	143	4	to	to	PART
ijtc-1202	143	5	prove	prove	VERB
ijtc-1202	143	6	existing	exist	VERB
ijtc-1202	143	7	relationships	relationship	NOUN
ijtc-1202	143	8	between	between	ADP
ijtc-1202	143	9	variables	variable	NOUN
ijtc-1202	143	10	used	use	VERB
ijtc-1202	143	11	in	in	ADP
ijtc-1202	143	12	the	the	DET
ijtc-1202	143	13	study	study	NOUN
ijtc-1202	143	14	.	.	PUNCT
ijtc-1202	144	1	data	datum	NOUN
ijtc-1202	144	2	was	be	AUX
ijtc-1202	144	3	collected	collect	VERB
ijtc-1202	144	4	from	from	ADP
ijtc-1202	144	5	a	a	DET
ijtc-1202	144	6	sample	sample	NOUN
ijtc-1202	144	7	to	to	PART
ijtc-1202	144	8	examine	examine	VERB
ijtc-1202	144	9	the	the	DET
ijtc-1202	144	10	relationship	relationship	NOUN
ijtc-1202	144	11	between	between	ADP
ijtc-1202	144	12	the	the	DET
ijtc-1202	144	13	variables	variable	NOUN
ijtc-1202	144	14	in	in	ADP
ijtc-1202	144	15	the	the	DET
ijtc-1202	144	16	data	datum	NOUN
ijtc-1202	144	17	and	and	CCONJ
ijtc-1202	144	18	answer	answer	VERB
ijtc-1202	144	19	the	the	DET
ijtc-1202	144	20	developed	develop	VERB
ijtc-1202	144	21	hypotheses	hypothesis	NOUN
ijtc-1202	144	22	.	.	PUNCT
ijtc-1202	145	1	the	the	DET
ijtc-1202	145	2	primary	primary	ADJ
ijtc-1202	145	3	source	source	NOUN
ijtc-1202	145	4	of	of	ADP
ijtc-1202	145	5	data	datum	NOUN
ijtc-1202	145	6	is	be	AUX
ijtc-1202	145	7	used	use	VERB
ijtc-1202	145	8	as	as	SCONJ
ijtc-1202	145	9	there	there	PRON
ijtc-1202	145	10	is	be	VERB
ijtc-1202	145	11	no	no	DET
ijtc-1202	145	12	secondary	secondary	ADJ
ijtc-1202	145	13	data	datum	NOUN
ijtc-1202	145	14	to	to	PART
ijtc-1202	145	15	utilize	utilize	VERB
ijtc-1202	145	16	.	.	PUNCT
ijtc-1202	146	1	considering	consider	VERB
ijtc-1202	146	2	the	the	DET
ijtc-1202	146	3	sensitivity	sensitivity	NOUN
ijtc-1202	146	4	of	of	ADP
ijtc-1202	146	5	the	the	DET
ijtc-1202	146	6	topic	topic	NOUN
ijtc-1202	146	7	,	,	PUNCT
ijtc-1202	146	8	staff	staff	NOUN
ijtc-1202	146	9	of	of	ADP
ijtc-1202	146	10	federal	federal	ADJ
ijtc-1202	146	11	agencies	agency	NOUN
ijtc-1202	146	12	,	,	PUNCT
ijtc-1202	146	13	even	even	ADV
ijtc-1202	146	14	though	though	SCONJ
ijtc-1202	146	15	open	open	ADJ
ijtc-1202	146	16	,	,	PUNCT
ijtc-1202	146	17	were	be	AUX
ijtc-1202	146	18	reluctant	reluctant	ADJ
ijtc-1202	146	19	to	to	PART
ijtc-1202	146	20	discuss	discuss	VERB
ijtc-1202	146	21	the	the	DET
ijtc-1202	146	22	issues	issue	NOUN
ijtc-1202	146	23	in	in	ADP
ijtc-1202	146	24	the	the	DET
ijtc-1202	146	25	open	open	NOUN
ijtc-1202	146	26	,	,	PUNCT
ijtc-1202	146	27	so	so	SCONJ
ijtc-1202	146	28	as	as	SCONJ
ijtc-1202	146	29	not	not	PART
ijtc-1202	146	30	to	to	PART
ijtc-1202	146	31	be	be	AUX
ijtc-1202	146	32	seen	see	VERB
ijtc-1202	146	33	as	as	ADP
ijtc-1202	146	34	disloyal	disloyal	ADJ
ijtc-1202	146	35	to	to	ADP
ijtc-1202	146	36	the	the	DET
ijtc-1202	146	37	previous	previous	ADJ
ijtc-1202	146	38	persons	person	NOUN
ijtc-1202	146	39	and	and	CCONJ
ijtc-1202	146	40	impact	impact	VERB
ijtc-1202	146	41	their	their	PRON
ijtc-1202	146	42	postings	posting	NOUN
ijtc-1202	146	43	/	/	SYM
ijtc-1202	146	44	positions	position	NOUN
ijtc-1202	146	45	.	.	PUNCT
ijtc-1202	147	1	therefore	therefore	ADV
ijtc-1202	147	2	,	,	PUNCT
ijtc-1202	147	3	survey	survey	NOUN
ijtc-1202	147	4	research	research	NOUN
ijtc-1202	147	5	was	be	AUX
ijtc-1202	147	6	best	well	ADV
ijtc-1202	147	7	suited	suit	VERB
ijtc-1202	147	8	for	for	ADP
ijtc-1202	147	9	this	this	DET
ijtc-1202	147	10	study	study	NOUN
ijtc-1202	147	11	.	.	PUNCT
ijtc-1202	148	1	the	the	DET
ijtc-1202	148	2	data	datum	NOUN
ijtc-1202	148	3	was	be	AUX
ijtc-1202	148	4	interpreted	interpret	VERB
ijtc-1202	148	5	using	use	VERB
ijtc-1202	148	6	a	a	DET
ijtc-1202	148	7	table	table	NOUN
ijtc-1202	148	8	and	and	CCONJ
ijtc-1202	148	9	the	the	DET
ijtc-1202	148	10	ordinary	ordinary	ADJ
ijtc-1202	148	11	least	least	ADJ
ijtc-1202	148	12	square	square	ADJ
ijtc-1202	148	13	(	(	PUNCT
ijtc-1202	148	14	ols	ol	NOUN
ijtc-1202	148	15	)	)	PUNCT
ijtc-1202	148	16	and	and	CCONJ
ijtc-1202	148	17	regression	regression	VERB
ijtc-1202	148	18	analysis	analysis	NOUN
ijtc-1202	148	19	examined	examine	VERB
ijtc-1202	148	20	the	the	DET
ijtc-1202	148	21	significance	significance	NOUN
ijtc-1202	148	22	of	of	ADP
ijtc-1202	148	23	the	the	DET
ijtc-1202	148	24	relation	relation	NOUN
ijtc-1202	148	25	among	among	ADP
ijtc-1202	148	26	the	the	DET
ijtc-1202	148	27	variables	variable	NOUN
ijtc-1202	148	28	.	.	PUNCT
ijtc-1202	149	1	the	the	DET
ijtc-1202	149	2	questionnaire	questionnaire	NOUN
ijtc-1202	149	3	was	be	AUX
ijtc-1202	149	4	developed	develop	VERB
ijtc-1202	149	5	and	and	CCONJ
ijtc-1202	149	6	structured	structure	VERB
ijtc-1202	149	7	on	on	ADP
ijtc-1202	149	8	a	a	DET
ijtc-1202	149	9	five	five	NUM
ijtc-1202	149	10	(	(	PUNCT
ijtc-1202	149	11	5)-point	5)-point	NUM
ijtc-1202	149	12	likert	likert	NOUN
ijtc-1202	149	13	-	-	NOUN
ijtc-1202	149	14	scale	scale	NOUN
ijtc-1202	149	15	of	of	ADP
ijtc-1202	149	16	“	"	PUNCT
ijtc-1202	149	17	strongly	strongly	ADV
ijtc-1202	149	18	agree	agree	VERB
ijtc-1202	149	19	”	"	PUNCT
ijtc-1202	149	20	,	,	PUNCT
ijtc-1202	149	21	“	"	PUNCT
ijtc-1202	149	22	agree	agree	VERB
ijtc-1202	149	23	”	"	PUNCT
ijtc-1202	149	24	,	,	PUNCT
ijtc-1202	149	25	“	"	PUNCT
ijtc-1202	149	26	neutral	neutral	ADJ
ijtc-1202	149	27	”	"	PUNCT
ijtc-1202	149	28	,	,	PUNCT
ijtc-1202	149	29	“	"	PUNCT
ijtc-1202	149	30	strongly	strongly	ADV
ijtc-1202	149	31	disagree	disagree	VERB
ijtc-1202	149	32	”	"	PUNCT
ijtc-1202	149	33	,	,	PUNCT
ijtc-1202	149	34	and	and	CCONJ
ijtc-1202	149	35	“	"	PUNCT
ijtc-1202	149	36	disagree	disagree	VERB
ijtc-1202	149	37	”	"	PUNCT
ijtc-1202	149	38	,	,	PUNCT
ijtc-1202	149	39	and	and	CCONJ
ijtc-1202	149	40	“	"	PUNCT
ijtc-1202	149	41	disagree	disagree	VERB
ijtc-1202	149	42	”	"	PUNCT
ijtc-1202	149	43	,	,	PUNCT
ijtc-1202	149	44	and	and	CCONJ
ijtc-1202	149	45	was	be	AUX
ijtc-1202	149	46	administered	administer	VERB
ijtc-1202	149	47	to	to	ADP
ijtc-1202	149	48	staff	staff	NOUN
ijtc-1202	149	49	of	of	ADP
ijtc-1202	149	50	the	the	DET
ijtc-1202	149	51	finance	finance	NOUN
ijtc-1202	149	52	,	,	PUNCT
ijtc-1202	149	53	internal	internal	ADJ
ijtc-1202	149	54	audit	audit	NOUN
ijtc-1202	149	55	unit	unit	NOUN
ijtc-1202	149	56	,	,	PUNCT
ijtc-1202	149	57	efcc	efcc	PROPN
ijtc-1202	149	58	,	,	PUNCT
ijtc-1202	149	59	and	and	CCONJ
ijtc-1202	149	60	icpc	icpc	PROPN
ijtc-1202	149	61	,	,	PUNCT
ijtc-1202	149	62	among	among	ADP
ijtc-1202	149	63	others	other	NOUN
ijtc-1202	149	64	.	.	PUNCT
ijtc-1202	150	1	spearman	spearman	NOUN
ijtc-1202	150	2	correlation	correlation	NOUN
ijtc-1202	150	3	was	be	AUX
ijtc-1202	150	4	used	use	VERB
ijtc-1202	150	5	to	to	PART
ijtc-1202	150	6	analyze	analyze	VERB
ijtc-1202	150	7	the	the	DET
ijtc-1202	150	8	data	datum	NOUN
ijtc-1202	150	9	collected	collect	VERB
ijtc-1202	150	10	for	for	ADP
ijtc-1202	150	11	the	the	DET
ijtc-1202	150	12	hypotheses	hypothesis	NOUN
ijtc-1202	150	13	.	.	PUNCT
ijtc-1202	151	1	model	model	NOUN
ijtc-1202	151	2	specification	specification	NOUN
ijtc-1202	152	1	fdi=	fdi=	PROPN
ijtc-1202	152	2	αi	αi	VERB
ijtc-1202	152	3	+	+	NOUN
ijtc-1202	152	4	β1fs	β1fs	X
ijtc-1202	152	5	+	+	CCONJ
ijtc-1202	152	6	β2as	β2as	PUNCT
ijtc-1202	153	1	+	+	CCONJ
ijtc-1202	153	2	εi	εi	VERB
ijtc-1202	153	3	,	,	PUNCT
ijtc-1202	153	4	where	where	SCONJ
ijtc-1202	153	5	:	:	PUNCT
ijtc-1202	153	6	fd	fd	PROPN
ijtc-1202	153	7	=	=	PUNCT
ijtc-1202	153	8	fraud	fraud	NOUN
ijtc-1202	153	9	detection	detection	NOUN
ijtc-1202	153	10	.	.	PUNCT
ijtc-1202	154	1	fs	fs	X
ijtc-1202	154	2	=	=	NOUN
ijtc-1202	154	3	fraud	fraud	NOUN
ijtc-1202	154	4	skills	skill	NOUN
ijtc-1202	154	5	.	.	PUNCT
ijtc-1202	155	1	as	as	SCONJ
ijtc-1202	155	2	=	=	NOUN
ijtc-1202	155	3	audit	audit	NOUN
ijtc-1202	155	4	skills	skill	NOUN
ijtc-1202	155	5	.	.	PUNCT
ijtc-1202	156	1	α	α	NOUN
ijtc-1202	156	2	=	=	PUNCT
ijtc-1202	156	3	intercept	intercept	NOUN
ijtc-1202	156	4	/	/	PUNCT
ijtc-1202	156	5	constant	constant	ADJ
ijtc-1202	156	6	β1	β1	PROPN
ijtc-1202	156	7	,	,	PUNCT
ijtc-1202	156	8	β2	β2	NOUN
ijtc-1202	156	9	,	,	PUNCT
ijtc-1202	156	10	β2	β2	NOUN
ijtc-1202	156	11	=	=	NOUN
ijtc-1202	156	12	coefficients	coefficient	NOUN
ijtc-1202	156	13	of	of	ADP
ijtc-1202	156	14	the	the	DET
ijtc-1202	156	15	independent	independent	ADJ
ijtc-1202	156	16	variables	variable	NOUN
ijtc-1202	156	17	.	.	PUNCT
ijtc-1202	157	1	ε	ε	PROPN
ijtc-1202	157	2	=	=	NOUN
ijtc-1202	157	3	error	error	NOUN
ijtc-1202	157	4	term	term	NOUN
ijtc-1202	157	5	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1202	157	6	the	the	DET
ijtc-1202	157	7	impact	impact	NOUN
ijtc-1202	157	8	of	of	ADP
ijtc-1202	157	9	forensic	forensic	ADJ
ijtc-1202	157	10	skills	skill	NOUN
ijtc-1202	157	11	on	on	ADP
ijtc-1202	157	12	fraud	fraud	NOUN
ijtc-1202	157	13	detection	detection	NOUN
ijtc-1202	157	14	in	in	ADP
ijtc-1202	157	15	federal	federal	ADJ
ijtc-1202	157	16	government	government	NOUN
ijtc-1202	157	17	agencies	agency	NOUN
ijtc-1202	157	18	in	in	ADP
ijtc-1202	157	19	nigeria	nigeria	PROPN
ijtc-1202	157	20	ofili	ofili	PROPN
ijtc-1202	157	21	,	,	PUNCT
ijtc-1202	157	22	ebogbue	ebogbue	NOUN
ijtc-1202	157	23	,	,	PUNCT
ijtc-1202	157	24	and	and	CCONJ
ijtc-1202	157	25	idogho	idogho	NOUN
ijtc-1202	157	26	598	598	NUM
ijtc-1202	157	27	|	|	ADV
ijtc-1202	157	28	ilomata	ilomata	NOUN
ijtc-1202	157	29	international	international	ADJ
ijtc-1202	157	30	journal	journal	NOUN
ijtc-1202	157	31	of	of	ADP
ijtc-1202	157	32	tax	tax	PROPN
ijtc-1202	157	33	&	&	CCONJ
ijtc-1202	157	34	accounting	account	VERB
ijtc-1202	157	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1202	157	36	table	table	NOUN
ijtc-1202	157	37	1	1	NUM
ijtc-1202	157	38	:	:	PUNCT
ijtc-1202	157	39	descriptive	descriptive	ADJ
ijtc-1202	157	40	analysis	analysis	NOUN
ijtc-1202	157	41	s	s	PROPN
ijtc-1202	157	42	/	/	SYM
ijtc-1202	157	43	n	n	CCONJ
ijtc-1202	157	44	variable	variable	ADJ
ijtc-1202	157	45	frequency	frequency	NOUN
ijtc-1202	157	46	percentage	percentage	NOUN
ijtc-1202	157	47	%	%	NOUN
ijtc-1202	157	48	1	1	NUM
ijtc-1202	157	49	gender	gender	NOUN
ijtc-1202	157	50	:	:	PUNCT
ijtc-1202	157	51	male	male	ADJ
ijtc-1202	157	52	female	female	ADJ
ijtc-1202	157	53	total	total	NOUN
ijtc-1202	157	54	55	55	NUM
ijtc-1202	157	55	41	41	NUM
ijtc-1202	157	56	96	96	NUM
ijtc-1202	157	57	57.3	57.3	NUM
ijtc-1202	157	58	42.7	42.7	NUM
ijtc-1202	157	59	100	100	NUM
ijtc-1202	157	60	2	2	NUM
ijtc-1202	157	61	educational	educational	ADJ
ijtc-1202	157	62	qualification	qualification	NOUN
ijtc-1202	157	63	:	:	PUNCT
ijtc-1202	157	64	bsc	bsc	PROPN
ijtc-1202	157	65	.	.	PROPN
ijtc-1202	157	66	/hnd	/hnd	PROPN
ijtc-1202	157	67	msc	msc	PROPN
ijtc-1202	157	68	.	.	PUNCT
ijtc-1202	157	69	/mba	/mba	PUNCT
ijtc-1202	158	1	ph.d	ph.d	PROPN
ijtc-1202	158	2	.	.	PUNCT
ijtc-1202	159	1	total	total	PROPN
ijtc-1202	159	2	57	57	NUM
ijtc-1202	159	3	34	34	NUM
ijtc-1202	159	4	5	5	NUM
ijtc-1202	159	5	96	96	NUM
ijtc-1202	159	6	59.4	59.4	NUM
ijtc-1202	159	7	35.4	35.4	NUM
ijtc-1202	159	8	5.2	5.2	NUM
ijtc-1202	159	9	100	100	NUM
ijtc-1202	159	10	3	3	NUM
ijtc-1202	159	11	age	age	NOUN
ijtc-1202	159	12	:	:	PUNCT
ijtc-1202	159	13	below	below	ADP
ijtc-1202	159	14	30	30	NUM
ijtc-1202	159	15	years	year	NOUN
ijtc-1202	159	16	30	30	NUM
ijtc-1202	159	17	-	-	SYM
ijtc-1202	159	18	40	40	NUM
ijtc-1202	159	19	years	year	NOUN
ijtc-1202	159	20	41	41	NUM
ijtc-1202	159	21	-	-	SYM
ijtc-1202	159	22	50	50	NUM
ijtc-1202	159	23	years	year	NOUN
ijtc-1202	159	24	above	above	ADP
ijtc-1202	159	25	50	50	NUM
ijtc-1202	159	26	years	year	NOUN
ijtc-1202	159	27	total	total	ADJ
ijtc-1202	159	28	26	26	NUM
ijtc-1202	159	29	46	46	NUM
ijtc-1202	159	30	20	20	NUM
ijtc-1202	159	31	4	4	NUM
ijtc-1202	159	32	96	96	NUM
ijtc-1202	159	33	27.1	27.1	NUM
ijtc-1202	159	34	47.9	47.9	NUM
ijtc-1202	159	35	20.8	20.8	NUM
ijtc-1202	159	36	4.2	4.2	NUM
ijtc-1202	159	37	100	100	NUM
ijtc-1202	159	38	4	4	NUM
ijtc-1202	159	39	years	year	NOUN
ijtc-1202	159	40	of	of	ADP
ijtc-1202	159	41	existence	existence	NOUN
ijtc-1202	159	42	:	:	PUNCT
ijtc-1202	159	43	below	below	ADP
ijtc-1202	159	44	5	5	NUM
ijtc-1202	159	45	years	year	NOUN
ijtc-1202	159	46	6	6	NUM
ijtc-1202	159	47	-	-	SYM
ijtc-1202	159	48	10years	10years	NUM
ijtc-1202	159	49	11	11	NUM
ijtc-1202	159	50	-	-	SYM
ijtc-1202	159	51	15years	15years	NUM
ijtc-1202	159	52	16years	16years	NUM
ijtc-1202	160	1	and	and	CCONJ
ijtc-1202	160	2	above	above	ADP
ijtc-1202	160	3	total	total	NOUN
ijtc-1202	160	4	22	22	NUM
ijtc-1202	160	5	20	20	NUM
ijtc-1202	160	6	32	32	NUM
ijtc-1202	160	7	22	22	NUM
ijtc-1202	160	8	96	96	NUM
ijtc-1202	160	9	22.9	22.9	NUM
ijtc-1202	160	10	20.8	20.8	NUM
ijtc-1202	160	11	33.3	33.3	NUM
ijtc-1202	160	12	22.9	22.9	NUM
ijtc-1202	160	13	100	100	NUM
ijtc-1202	160	14	5	5	NUM
ijtc-1202	160	15	professional	professional	ADJ
ijtc-1202	160	16	qualification	qualification	NOUN
ijtc-1202	160	17	ican	ican	PROPN
ijtc-1202	160	18	anan	anan	PROPN
ijtc-1202	160	19	non	non	PROPN
ijtc-1202	160	20	total	total	PROPN
ijtc-1202	160	21	31	31	NUM
ijtc-1202	160	22	57	57	NUM
ijtc-1202	160	23	8	8	NUM
ijtc-1202	160	24	96	96	NUM
ijtc-1202	160	25	32.3	32.3	NUM
ijtc-1202	160	26	59.4	59.4	NUM
ijtc-1202	160	27	8.3	8.3	NUM
ijtc-1202	160	28	100	100	NUM
ijtc-1202	160	29	6	6	NUM
ijtc-1202	160	30	length	length	NOUN
ijtc-1202	160	31	of	of	ADP
ijtc-1202	160	32	service	service	NOUN
ijtc-1202	160	33	:	:	PUNCT
ijtc-1202	160	34	1	1	NUM
ijtc-1202	160	35	-	-	SYM
ijtc-1202	160	36	5	5	NUM
ijtc-1202	160	37	years	year	NOUN
ijtc-1202	160	38	6	6	NUM
ijtc-1202	160	39	-	-	SYM
ijtc-1202	160	40	10	10	NUM
ijtc-1202	160	41	years	year	NOUN
ijtc-1202	160	42	11	11	NUM
ijtc-1202	160	43	-	-	SYM
ijtc-1202	160	44	15	15	NUM
ijtc-1202	160	45	years	year	NOUN
ijtc-1202	160	46	16	16	NUM
ijtc-1202	160	47	years	year	NOUN
ijtc-1202	160	48	and	and	CCONJ
ijtc-1202	160	49	above	above	ADP
ijtc-1202	160	50	total	total	NOUN
ijtc-1202	160	51	28	28	NUM
ijtc-1202	160	52	39	39	NUM
ijtc-1202	160	53	15	15	NUM
ijtc-1202	160	54	14	14	NUM
ijtc-1202	160	55	96	96	NUM
ijtc-1202	160	56	29.2	29.2	NUM
ijtc-1202	160	57	40.6	40.6	NUM
ijtc-1202	160	58	15.6	15.6	NUM
ijtc-1202	160	59	14.6	14.6	NUM
ijtc-1202	160	60	100	100	NUM
ijtc-1202	160	61	7	7	NUM
ijtc-1202	160	62	marital	marital	ADJ
ijtc-1202	160	63	status	status	NOUN
ijtc-1202	160	64	:	:	PUNCT
ijtc-1202	160	65	single	single	ADJ
ijtc-1202	160	66	married	married	ADJ
ijtc-1202	160	67	total	total	NOUN
ijtc-1202	160	68	41	41	NUM
ijtc-1202	160	69	55	55	NUM
ijtc-1202	160	70	96	96	NUM
ijtc-1202	160	71	42.7	42.7	NUM
ijtc-1202	160	72	57.3	57.3	NUM
ijtc-1202	160	73	100	100	NUM
ijtc-1202	160	74	8	8	NUM
ijtc-1202	160	75	profession	profession	NOUN
ijtc-1202	160	76	:	:	PUNCT
ijtc-1202	160	77	law	law	NOUN
ijtc-1202	160	78	enforcement	enforcement	NOUN
ijtc-1202	160	79	accountant	accountant	NOUN
ijtc-1202	160	80	total	total	NOUN
ijtc-1202	160	81	16	16	NUM
ijtc-1202	160	82	80	80	NUM
ijtc-1202	160	83	96	96	NUM
ijtc-1202	160	84	16.7	16.7	NUM
ijtc-1202	160	85	83.3	83.3	NUM
ijtc-1202	160	86	100	100	NUM
ijtc-1202	160	87	source	source	NOUN
ijtc-1202	160	88	:	:	PUNCT
ijtc-1202	160	89	authors	author	NOUN
ijtc-1202	160	90	’	'	PUNCT
ijtc-1202	160	91	computation	computation	NOUN
ijtc-1202	160	92	,	,	PUNCT
ijtc-1202	160	93	2024	2024	NUM
ijtc-1202	160	94	.	.	PUNCT
ijtc-1202	161	1	(	(	PUNCT
ijtc-1202	161	2	spss	spss	PROPN
ijtc-1202	161	3	version	version	NOUN
ijtc-1202	161	4	23	23	NUM
ijtc-1202	161	5	)	)	PUNCT
ijtc-1202	161	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1202	161	7	the	the	DET
ijtc-1202	161	8	impact	impact	NOUN
ijtc-1202	161	9	of	of	ADP
ijtc-1202	161	10	forensic	forensic	ADJ
ijtc-1202	161	11	skills	skill	NOUN
ijtc-1202	161	12	on	on	ADP
ijtc-1202	161	13	fraud	fraud	NOUN
ijtc-1202	161	14	detection	detection	NOUN
ijtc-1202	161	15	in	in	ADP
ijtc-1202	161	16	federal	federal	ADJ
ijtc-1202	161	17	government	government	NOUN
ijtc-1202	161	18	agencies	agency	NOUN
ijtc-1202	161	19	in	in	ADP
ijtc-1202	161	20	nigeria	nigeria	PROPN
ijtc-1202	161	21	ofili	ofili	PROPN
ijtc-1202	161	22	,	,	PUNCT
ijtc-1202	161	23	ebogbue	ebogbue	NOUN
ijtc-1202	161	24	,	,	PUNCT
ijtc-1202	161	25	and	and	CCONJ
ijtc-1202	161	26	idogho	idogho	NOUN
ijtc-1202	161	27	599	599	NUM
ijtc-1202	161	28	|	|	ADV
ijtc-1202	161	29	ilomata	ilomata	PROPN
ijtc-1202	161	30	international	international	ADJ
ijtc-1202	161	31	journal	journal	NOUN
ijtc-1202	161	32	of	of	ADP
ijtc-1202	161	33	tax	tax	PROPN
ijtc-1202	161	34	&	&	CCONJ
ijtc-1202	161	35	accounting	account	VERB
ijtc-1202	161	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1202	161	37	table	table	NOUN
ijtc-1202	161	38	1	1	NUM
ijtc-1202	161	39	above	above	ADV
ijtc-1202	161	40	,	,	PUNCT
ijtc-1202	161	41	is	be	AUX
ijtc-1202	161	42	the	the	DET
ijtc-1202	161	43	descriptive	descriptive	ADJ
ijtc-1202	161	44	values	value	NOUN
ijtc-1202	161	45	indicating	indicate	VERB
ijtc-1202	161	46	the	the	DET
ijtc-1202	161	47	proportion	proportion	NOUN
ijtc-1202	161	48	of	of	ADP
ijtc-1202	161	49	the	the	DET
ijtc-1202	161	50	gender	gender	NOUN
ijtc-1202	161	51	of	of	ADP
ijtc-1202	161	52	respondents	respondent	NOUN
ijtc-1202	161	53	57.3	57.3	NUM
ijtc-1202	161	54	%	%	NOUN
ijtc-1202	161	55	(	(	PUNCT
ijtc-1202	161	56	55	55	NUM
ijtc-1202	161	57	)	)	PUNCT
ijtc-1202	161	58	are	be	AUX
ijtc-1202	161	59	male	male	ADJ
ijtc-1202	161	60	respondents	respondent	NOUN
ijtc-1202	161	61	while	while	SCONJ
ijtc-1202	161	62	42.7	42.7	NUM
ijtc-1202	161	63	%	%	NOUN
ijtc-1202	161	64	(	(	PUNCT
ijtc-1202	161	65	41	41	NUM
ijtc-1202	161	66	)	)	PUNCT
ijtc-1202	161	67	are	be	AUX
ijtc-1202	161	68	female	female	ADJ
ijtc-1202	161	69	.	.	PUNCT
ijtc-1202	162	1	the	the	DET
ijtc-1202	162	2	ages	age	NOUN
ijtc-1202	162	3	indicate	indicate	VERB
ijtc-1202	162	4	that	that	SCONJ
ijtc-1202	162	5	27.1	27.1	NUM
ijtc-1202	162	6	%	%	NOUN
ijtc-1202	162	7	(	(	PUNCT
ijtc-1202	162	8	26	26	NUM
ijtc-1202	162	9	)	)	PUNCT
ijtc-1202	162	10	are	be	AUX
ijtc-1202	162	11	below	below	ADP
ijtc-1202	162	12	30	30	NUM
ijtc-1202	162	13	years	year	NOUN
ijtc-1202	162	14	,	,	PUNCT
ijtc-1202	162	15	47.9	47.9	NUM
ijtc-1202	162	16	%	%	NOUN
ijtc-1202	162	17	(	(	PUNCT
ijtc-1202	162	18	46	46	NUM
ijtc-1202	162	19	)	)	PUNCT
ijtc-1202	162	20	are	be	AUX
ijtc-1202	162	21	within	within	ADP
ijtc-1202	162	22	30	30	NUM
ijtc-1202	162	23	–	–	SYM
ijtc-1202	162	24	40	40	NUM
ijtc-1202	162	25	years	year	NOUN
ijtc-1202	162	26	,	,	PUNCT
ijtc-1202	162	27	20.8	20.8	NUM
ijtc-1202	162	28	%	%	NOUN
ijtc-1202	162	29	(	(	PUNCT
ijtc-1202	162	30	20	20	NUM
ijtc-1202	162	31	)	)	PUNCT
ijtc-1202	162	32	are	be	AUX
ijtc-1202	162	33	within	within	ADP
ijtc-1202	162	34	41	41	NUM
ijtc-1202	162	35	50	50	NUM
ijtc-1202	162	36	years	year	NOUN
ijtc-1202	162	37	,	,	PUNCT
ijtc-1202	162	38	and	and	CCONJ
ijtc-1202	162	39	4.2	4.2	NUM
ijtc-1202	162	40	%	%	NOUN
ijtc-1202	162	41	(	(	PUNCT
ijtc-1202	162	42	4	4	NUM
ijtc-1202	162	43	)	)	PUNCT
ijtc-1202	162	44	are	be	AUX
ijtc-1202	162	45	50	50	NUM
ijtc-1202	162	46	years	year	NOUN
ijtc-1202	162	47	and	and	CCONJ
ijtc-1202	162	48	above	above	ADV
ijtc-1202	162	49	.	.	PUNCT
ijtc-1202	163	1	on	on	ADP
ijtc-1202	163	2	educational	educational	ADJ
ijtc-1202	163	3	qualification	qualification	NOUN
ijtc-1202	163	4	,	,	PUNCT
ijtc-1202	163	5	59.4	59.4	NUM
ijtc-1202	163	6	%	%	NOUN
ijtc-1202	163	7	(	(	PUNCT
ijtc-1202	163	8	57	57	NUM
ijtc-1202	163	9	)	)	PUNCT
ijtc-1202	163	10	have	have	VERB
ijtc-1202	163	11	a	a	DET
ijtc-1202	163	12	bsc	bsc	PROPN
ijtc-1202	163	13	/	/	SYM
ijtc-1202	163	14	hnd	hnd	PROPN
ijtc-1202	163	15	/	/	SYM
ijtc-1202	163	16	ba	ba	PROPN
ijtc-1202	163	17	,	,	PUNCT
ijtc-1202	163	18	35.4	35.4	NUM
ijtc-1202	163	19	%	%	NOUN
ijtc-1202	163	20	(	(	PUNCT
ijtc-1202	163	21	34	34	NUM
ijtc-1202	163	22	)	)	PUNCT
ijtc-1202	163	23	have	have	VERB
ijtc-1202	163	24	an	an	DET
ijtc-1202	163	25	msc	msc	NOUN
ijtc-1202	163	26	,	,	PUNCT
ijtc-1202	163	27	and	and	CCONJ
ijtc-1202	163	28	5.2	5.2	NUM
ijtc-1202	163	29	%	%	NOUN
ijtc-1202	163	30	(	(	PUNCT
ijtc-1202	163	31	5	5	NUM
ijtc-1202	163	32	)	)	PUNCT
ijtc-1202	163	33	,	,	PUNCT
ijtc-1202	163	34	possess	possess	VERB
ijtc-1202	163	35	a	a	DET
ijtc-1202	163	36	ph.d	ph.d	NOUN
ijtc-1202	163	37	.	.	PUNCT
ijtc-1202	164	1	professionally	professionally	ADV
ijtc-1202	164	2	,	,	PUNCT
ijtc-1202	164	3	32.3	32.3	NUM
ijtc-1202	164	4	%	%	NOUN
ijtc-1202	164	5	(	(	PUNCT
ijtc-1202	164	6	31	31	NUM
ijtc-1202	164	7	)	)	PUNCT
ijtc-1202	164	8	are	be	AUX
ijtc-1202	164	9	icanqualified	icanqualifie	VERB
ijtc-1202	164	10	,	,	PUNCT
ijtc-1202	164	11	59.4	59.4	NUM
ijtc-1202	164	12	%	%	NOUN
ijtc-1202	164	13	(	(	PUNCT
ijtc-1202	164	14	57	57	NUM
ijtc-1202	164	15	)	)	PUNCT
ijtc-1202	164	16	are	be	AUX
ijtc-1202	164	17	anan	anan	PROPN
ijtc-1202	164	18	members	member	NOUN
ijtc-1202	164	19	and	and	CCONJ
ijtc-1202	164	20	8.3	8.3	NUM
ijtc-1202	164	21	%	%	NOUN
ijtc-1202	164	22	(	(	PUNCT
ijtc-1202	164	23	8	8	NUM
ijtc-1202	164	24	.	.	PUNCT
ijtc-1202	164	25	)	)	PUNCT
ijtc-1202	164	26	have	have	VERB
ijtc-1202	164	27	professional	professional	ADJ
ijtc-1202	164	28	qualifications	qualification	NOUN
ijtc-1202	164	29	.	.	PUNCT
ijtc-1202	165	1	table	table	NOUN
ijtc-1202	165	2	1	1	NUM
ijtc-1202	165	3	above	above	ADP
ijtc-1202	165	4	also	also	ADV
ijtc-1202	165	5	considered	consider	VERB
ijtc-1202	165	6	the	the	DET
ijtc-1202	165	7	respondents	respondent	NOUN
ijtc-1202	165	8	'	'	PART
ijtc-1202	165	9	length	length	NOUN
ijtc-1202	165	10	of	of	ADP
ijtc-1202	165	11	service	service	NOUN
ijtc-1202	165	12	and	and	CCONJ
ijtc-1202	165	13	marital	marital	ADJ
ijtc-1202	165	14	status	status	NOUN
ijtc-1202	165	15	.	.	PUNCT
ijtc-1202	166	1	table	table	NOUN
ijtc-1202	166	2	2	2	NUM
ijtc-1202	166	3	:	:	PUNCT
ijtc-1202	166	4	reliability	reliability	NOUN
ijtc-1202	166	5	test	test	NOUN
ijtc-1202	166	6	:	:	PUNCT
ijtc-1202	166	7	cronbach	cronbach	VERB
ijtc-1202	166	8	’s	’s	PART
ijtc-1202	166	9	alpha	alpha	NOUN
ijtc-1202	166	10	reliability	reliability	NOUN
ijtc-1202	166	11	statistics	statistic	NOUN
ijtc-1202	166	12	cronbach	cronbach	VERB
ijtc-1202	166	13	's	's	PART
ijtc-1202	166	14	alpha	alpha	NOUN
ijtc-1202	166	15	cronbach	cronbach	NOUN
ijtc-1202	166	16	's	's	PART
ijtc-1202	166	17	alpha	alpha	NOUN
ijtc-1202	166	18	based	base	VERB
ijtc-1202	166	19	on	on	ADP
ijtc-1202	166	20	standardized	standardized	ADJ
ijtc-1202	166	21	items	item	NOUN
ijtc-1202	166	22	n	n	ADP
ijtc-1202	166	23	of	of	ADP
ijtc-1202	166	24	items	item	NOUN
ijtc-1202	166	25	.883	.883	NUM
ijtc-1202	166	26	.890	.890	NUM
ijtc-1202	166	27	12	12	NUM
ijtc-1202	166	28	source	source	NOUN
ijtc-1202	166	29	:	:	PUNCT
ijtc-1202	166	30	authors	author	NOUN
ijtc-1202	166	31	’	'	PUNCT
ijtc-1202	166	32	computation	computation	NOUN
ijtc-1202	166	33	,	,	PUNCT
ijtc-1202	166	34	2024	2024	NUM
ijtc-1202	166	35	.	.	PUNCT
ijtc-1202	167	1	(	(	PUNCT
ijtc-1202	167	2	spss	spss	PROPN
ijtc-1202	167	3	version	version	NOUN
ijtc-1202	167	4	23	23	NUM
ijtc-1202	167	5	)	)	PUNCT
ijtc-1202	167	6	table	table	NOUN
ijtc-1202	167	7	2	2	NUM
ijtc-1202	167	8	indicates	indicate	VERB
ijtc-1202	167	9	an	an	DET
ijtc-1202	167	10	excellent	excellent	ADJ
ijtc-1202	167	11	reliability	reliability	NOUN
ijtc-1202	167	12	test	test	NOUN
ijtc-1202	167	13	score	score	NOUN
ijtc-1202	167	14	of	of	ADP
ijtc-1202	167	15	0.883	0.883	NUM
ijtc-1202	167	16	as	as	SCONJ
ijtc-1202	167	17	we	we	PRON
ijtc-1202	167	18	assumed	assume	VERB
ijtc-1202	167	19	consistency	consistency	NOUN
ijtc-1202	167	20	with	with	ADP
ijtc-1202	167	21	the	the	DET
ijtc-1202	167	22	degree	degree	NOUN
ijtc-1202	167	23	of	of	ADP
ijtc-1202	167	24	the	the	DET
ijtc-1202	167	25	instruments	instrument	NOUN
ijtc-1202	167	26	.	.	PUNCT
ijtc-1202	168	1	question	question	NOUN
ijtc-1202	168	2	analysis	analysis	NOUN
ijtc-1202	168	3	table	table	NOUN
ijtc-1202	168	4	3	3	NUM
ijtc-1202	168	5	:	:	PUNCT
ijtc-1202	168	6	question	question	VERB
ijtc-1202	168	7	analysis	analysis	NOUN
ijtc-1202	168	8	items	item	NOUN
ijtc-1202	168	9	statement	statement	NOUN
ijtc-1202	168	10	sa	sa	PROPN
ijtc-1202	168	11	a	a	DET
ijtc-1202	168	12	n	n	CCONJ
ijtc-1202	168	13	ds	ds	VERB
ijtc-1202	168	14	sd	sd	NOUN
ijtc-1202	168	15	fraud	fraud	NOUN
ijtc-1202	168	16	detection	detection	NOUN
ijtc-1202	168	17	fd1	fd1	NOUN
ijtc-1202	168	18	fraud	fraud	NOUN
ijtc-1202	168	19	detection	detection	NOUN
ijtc-1202	168	20	involves	involve	VERB
ijtc-1202	168	21	the	the	DET
ijtc-1202	168	22	identification	identification	NOUN
ijtc-1202	168	23	of	of	ADP
ijtc-1202	168	24	actual	actual	ADJ
ijtc-1202	168	25	or	or	CCONJ
ijtc-1202	168	26	potential	potential	ADJ
ijtc-1202	168	27	fraud	fraud	NOUN
ijtc-1202	168	28	in	in	ADP
ijtc-1202	168	29	an	an	DET
ijtc-1202	168	30	organization	organization	NOUN
ijtc-1202	168	31	31(32.3	31(32.3	NOUN
ijtc-1202	168	32	%	%	NOUN
ijtc-1202	168	33	)	)	PUNCT
ijtc-1202	168	34	62(64.6	62(64.6	NUM
ijtc-1202	168	35	%	%	NOUN
ijtc-1202	168	36	)	)	PUNCT
ijtc-1202	168	37	3(3.1	3(3.1	NUM
ijtc-1202	168	38	%	%	NOUN
ijtc-1202	168	39	)	)	PUNCT
ijtc-1202	168	40	0(0	0(0	NUM
ijtc-1202	168	41	%	%	NOUN
ijtc-1202	168	42	)	)	PUNCT
ijtc-1202	168	43	0(0	0(0	NUM
ijtc-1202	168	44	%	%	NOUN
ijtc-1202	169	1	)	)	PUNCT
ijtc-1202	169	2	fd2	fd2	PROPN
ijtc-1202	169	3	it	it	PRON
ijtc-1202	169	4	is	be	AUX
ijtc-1202	169	5	a	a	DET
ijtc-1202	169	6	proactive	proactive	ADJ
ijtc-1202	169	7	risk	risk	NOUN
ijtc-1202	169	8	assessment	assessment	NOUN
ijtc-1202	169	9	and	and	CCONJ
ijtc-1202	169	10	reactive	reactive	NOUN
ijtc-1202	169	11	to	to	ADP
ijtc-1202	169	12	a	a	DET
ijtc-1202	169	13	fraud	fraud	NOUN
ijtc-1202	169	14	report	report	NOUN
ijtc-1202	169	15	31(32.3	31(32.3	ADJ
ijtc-1202	169	16	%	%	NOUN
ijtc-1202	169	17	)	)	PUNCT
ijtc-1202	169	18	61(63.5	61(63.5	NOUN
ijtc-1202	169	19	%	%	NOUN
ijtc-1202	169	20	)	)	PUNCT
ijtc-1202	169	21	4(4.2	4(4.2	NOUN
ijtc-1202	169	22	%	%	NOUN
ijtc-1202	169	23	)	)	PUNCT
ijtc-1202	169	24	0(0	0(0	NUM
ijtc-1202	169	25	%	%	NOUN
ijtc-1202	169	26	)	)	PUNCT
ijtc-1202	169	27	0(0	0(0	NUM
ijtc-1202	169	28	%	%	NOUN
ijtc-1202	169	29	)	)	PUNCT
ijtc-1202	169	30	fd3	fd3	NOUN
ijtc-1202	169	31	it	it	PRON
ijtc-1202	169	32	is	be	AUX
ijtc-1202	169	33	key	key	ADJ
ijtc-1202	169	34	to	to	ADP
ijtc-1202	169	35	the	the	DET
ijtc-1202	169	36	better	well	ADJ
ijtc-1202	169	37	performance	performance	NOUN
ijtc-1202	169	38	of	of	ADP
ijtc-1202	169	39	an	an	DET
ijtc-1202	169	40	organization	organization	NOUN
ijtc-1202	169	41	32(33.3	32(33.3	ADJ
ijtc-1202	169	42	%	%	NOUN
ijtc-1202	169	43	)	)	PUNCT
ijtc-1202	169	44	61(63.5	61(63.5	NOUN
ijtc-1202	169	45	%	%	NOUN
ijtc-1202	169	46	)	)	PUNCT
ijtc-1202	169	47	3(3.0	3(3.0	NUM
ijtc-1202	169	48	%	%	NOUN
ijtc-1202	169	49	)	)	PUNCT
ijtc-1202	170	1	0(0	0(0	NUM
ijtc-1202	170	2	%	%	NOUN
ijtc-1202	170	3	)	)	PUNCT
ijtc-1202	170	4	0(0	0(0	NUM
ijtc-1202	170	5	%	%	NOUN
ijtc-1202	170	6	)	)	PUNCT
ijtc-1202	170	7	fd4	fd4	PROPN
ijtc-1202	170	8	fraud	fraud	NOUN
ijtc-1202	170	9	detection	detection	NOUN
ijtc-1202	170	10	is	be	AUX
ijtc-1202	170	11	the	the	DET
ijtc-1202	170	12	identification	identification	NOUN
ijtc-1202	170	13	of	of	ADP
ijtc-1202	170	14	possible	possible	ADJ
ijtc-1202	170	15	prediction	prediction	NOUN
ijtc-1202	170	16	of	of	ADP
ijtc-1202	170	17	fraud	fraud	NOUN
ijtc-1202	170	18	associated	associate	VERB
ijtc-1202	170	19	with	with	ADP
ijtc-1202	170	20	known	know	VERB
ijtc-1202	170	21	fraudster	fraudster	NOUN
ijtc-1202	170	22	and	and	CCONJ
ijtc-1202	170	23	their	their	PRON
ijtc-1202	170	24	actions	action	NOUN
ijtc-1202	170	25	in	in	ADP
ijtc-1202	170	26	the	the	DET
ijtc-1202	170	27	past	past	ADJ
ijtc-1202	170	28	31(32.3	31(32.3	ADJ
ijtc-1202	170	29	%	%	NOUN
ijtc-1202	170	30	)	)	PUNCT
ijtc-1202	170	31	61(63.5	61(63.5	NOUN
ijtc-1202	170	32	%	%	NOUN
ijtc-1202	170	33	)	)	PUNCT
ijtc-1202	170	34	4(4.2	4(4.2	NOUN
ijtc-1202	170	35	%	%	NOUN
ijtc-1202	170	36	)	)	PUNCT
ijtc-1202	170	37	0(0	0(0	NUM
ijtc-1202	170	38	%	%	NOUN
ijtc-1202	170	39	)	)	PUNCT
ijtc-1202	170	40	0(0	0(0	NUM
ijtc-1202	170	41	%	%	NOUN
ijtc-1202	170	42	)	)	PUNCT
ijtc-1202	170	43	forensic	forensic	ADJ
ijtc-1202	170	44	skills	skill	NOUN
ijtc-1202	170	45	fs1	fs1	VERB
ijtc-1202	170	46	investigative	investigative	ADJ
ijtc-1202	170	47	and	and	CCONJ
ijtc-1202	170	48	questioning	questioning	NOUN
ijtc-1202	170	49	skills	skill	NOUN
ijtc-1202	170	50	are	be	AUX
ijtc-1202	170	51	key	key	ADJ
ijtc-1202	170	52	concepts	concept	NOUN
ijtc-1202	170	53	to	to	PART
ijtc-1202	170	54	fathom	fathom	VERB
ijtc-1202	170	55	the	the	DET
ijtc-1202	170	56	secrete	secrete	NOUN
ijtc-1202	170	57	behind	behind	ADP
ijtc-1202	170	58	any	any	DET
ijtc-1202	170	59	crime	crime	NOUN
ijtc-1202	170	60	32(33.3	32(33.3	ADJ
ijtc-1202	170	61	%	%	NOUN
ijtc-1202	170	62	)	)	PUNCT
ijtc-1202	170	63	61(63.5	61(63.5	NOUN
ijtc-1202	170	64	%	%	NOUN
ijtc-1202	170	65	)	)	PUNCT
ijtc-1202	170	66	2(2.0	2(2.0	NUM
ijtc-1202	170	67	%	%	NOUN
ijtc-1202	170	68	)	)	PUNCT
ijtc-1202	170	69	1(1.0	1(1.0	NUM
ijtc-1202	170	70	%	%	NOUN
ijtc-1202	170	71	)	)	PUNCT
ijtc-1202	170	72	0(0	0(0	NUM
ijtc-1202	170	73	%	%	NOUN
ijtc-1202	170	74	)	)	PUNCT
ijtc-1202	171	1	fs2	fs2	PROPN
ijtc-1202	171	2	statistical	statistical	ADJ
ijtc-1202	171	3	skill	skill	NOUN
ijtc-1202	171	4	and	and	CCONJ
ijtc-1202	171	5	analytical	analytical	ADJ
ijtc-1202	171	6	skills	skill	NOUN
ijtc-1202	171	7	are	be	AUX
ijtc-1202	171	8	important	important	ADJ
ijtc-1202	171	9	for	for	SCONJ
ijtc-1202	171	10	forensic	forensic	ADJ
ijtc-1202	171	11	accountants	accountant	NOUN
ijtc-1202	171	12	to	to	PART
ijtc-1202	171	13	be	be	AUX
ijtc-1202	171	14	able	able	ADJ
ijtc-1202	171	15	to	to	PART
ijtc-1202	171	16	investigate	investigate	VERB
ijtc-1202	171	17	big	big	ADJ
ijtc-1202	171	18	data	datum	NOUN
ijtc-1202	171	19	and	and	CCONJ
ijtc-1202	171	20	predictive	predictive	ADJ
ijtc-1202	171	21	analysis	analysis	NOUN
ijtc-1202	171	22	of	of	ADP
ijtc-1202	171	23	figures	figure	NOUN
ijtc-1202	171	24	26(27.0	26(27.0	NUM
ijtc-1202	171	25	%	%	NOUN
ijtc-1202	171	26	)	)	PUNCT
ijtc-1202	171	27	68(70.8	68(70.8	ADJ
ijtc-1202	171	28	%	%	NOUN
ijtc-1202	171	29	)	)	PUNCT
ijtc-1202	171	30	1(1.0	1(1.0	NUM
ijtc-1202	171	31	%	%	NOUN
ijtc-1202	171	32	)	)	PUNCT
ijtc-1202	171	33	1(1.0	1(1.0	NUM
ijtc-1202	171	34	%	%	NOUN
ijtc-1202	171	35	)	)	PUNCT
ijtc-1202	171	36	0(0	0(0	NUM
ijtc-1202	171	37	%	%	NOUN
ijtc-1202	171	38	)	)	PUNCT
ijtc-1202	172	1	fs3	fs3	PROPN
ijtc-1202	172	2	cognitive	cognitive	NOUN
ijtc-1202	172	3	skills	skill	VERB
ijtc-1202	172	4	an	an	DET
ijtc-1202	172	5	important	important	ADJ
ijtc-1202	172	6	for	for	ADP
ijtc-1202	172	7	forensic	forensic	ADJ
ijtc-1202	172	8	accountants	accountant	NOUN
ijtc-1202	172	9	20(20.8	20(20.8	ADJ
ijtc-1202	172	10	%	%	NOUN
ijtc-1202	172	11	)	)	PUNCT
ijtc-1202	172	12	72(75.0	72(75.0	NUM
ijtc-1202	172	13	%	%	NOUN
ijtc-1202	172	14	)	)	PUNCT
ijtc-1202	172	15	3(3.1	3(3.1	NUM
ijtc-1202	172	16	%	%	NOUN
ijtc-1202	172	17	)	)	PUNCT
ijtc-1202	172	18	1(1.0	1(1.0	NUM
ijtc-1202	172	19	%	%	NOUN
ijtc-1202	172	20	)	)	PUNCT
ijtc-1202	172	21	0(0	0(0	NUM
ijtc-1202	172	22	%	%	NOUN
ijtc-1202	172	23	)	)	PUNCT
ijtc-1202	172	24	fs4	fs4	NOUN
ijtc-1202	172	25	legal	legal	ADJ
ijtc-1202	172	26	and	and	CCONJ
ijtc-1202	172	27	regulatory	regulatory	ADJ
ijtc-1202	172	28	knowledge	knowledge	NOUN
ijtc-1202	172	29	must	must	AUX
ijtc-1202	172	30	be	be	AUX
ijtc-1202	172	31	known	know	VERB
ijtc-1202	172	32	by	by	ADP
ijtc-1202	172	33	forensic	forensic	ADJ
ijtc-1202	172	34	accountant	accountant	NOUN
ijtc-1202	172	35	20(20.8	20(20.8	ADJ
ijtc-1202	172	36	%	%	NOUN
ijtc-1202	172	37	)	)	PUNCT
ijtc-1202	172	38	72(75.0	72(75.0	NUM
ijtc-1202	172	39	%	%	NOUN
ijtc-1202	172	40	)	)	PUNCT
ijtc-1202	172	41	3(3.1	3(3.1	NUM
ijtc-1202	172	42	%	%	NOUN
ijtc-1202	172	43	)	)	PUNCT
ijtc-1202	172	44	1(1.0	1(1.0	NUM
ijtc-1202	172	45	%	%	NOUN
ijtc-1202	172	46	)	)	PUNCT
ijtc-1202	172	47	0(0	0(0	NUM
ijtc-1202	172	48	%	%	NOUN
ijtc-1202	172	49	)	)	PUNCT
ijtc-1202	173	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1202	173	2	the	the	DET
ijtc-1202	173	3	impact	impact	NOUN
ijtc-1202	173	4	of	of	ADP
ijtc-1202	173	5	forensic	forensic	ADJ
ijtc-1202	173	6	skills	skill	NOUN
ijtc-1202	173	7	on	on	ADP
ijtc-1202	173	8	fraud	fraud	NOUN
ijtc-1202	173	9	detection	detection	NOUN
ijtc-1202	173	10	in	in	ADP
ijtc-1202	173	11	federal	federal	ADJ
ijtc-1202	173	12	government	government	NOUN
ijtc-1202	173	13	agencies	agency	NOUN
ijtc-1202	173	14	in	in	ADP
ijtc-1202	173	15	nigeria	nigeria	PROPN
ijtc-1202	173	16	ofili	ofili	PROPN
ijtc-1202	173	17	,	,	PUNCT
ijtc-1202	173	18	ebogbue	ebogbue	NOUN
ijtc-1202	173	19	,	,	PUNCT
ijtc-1202	173	20	and	and	CCONJ
ijtc-1202	173	21	idogho	idogho	NOUN
ijtc-1202	173	22	600	600	NUM
ijtc-1202	173	23	|	|	ADV
ijtc-1202	173	24	ilomata	ilomata	PROPN
ijtc-1202	173	25	international	international	ADJ
ijtc-1202	173	26	journal	journal	NOUN
ijtc-1202	173	27	of	of	ADP
ijtc-1202	173	28	tax	tax	PROPN
ijtc-1202	173	29	&	&	CCONJ
ijtc-1202	173	30	accounting	accounting	PROPN
ijtc-1202	173	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1202	173	32	audit	audit	NOUN
ijtc-1202	173	33	skills	skill	NOUN
ijtc-1202	173	34	as1	as1	PROPN
ijtc-1202	173	35	analytical	analytical	ADJ
ijtc-1202	173	36	skill	skill	NOUN
ijtc-1202	173	37	is	be	AUX
ijtc-1202	173	38	an	an	DET
ijtc-1202	173	39	important	important	ADJ
ijtc-1202	173	40	skill	skill	NOUN
ijtc-1202	173	41	for	for	ADP
ijtc-1202	173	42	an	an	DET
ijtc-1202	173	43	auditor	auditor	NOUN
ijtc-1202	173	44	to	to	PART
ijtc-1202	173	45	analyze	analyze	VERB
ijtc-1202	173	46	,	,	PUNCT
ijtc-1202	173	47	identify	identify	VERB
ijtc-1202	173	48	trends	trend	NOUN
ijtc-1202	173	49	,	,	PUNCT
ijtc-1202	173	50	and	and	CCONJ
ijtc-1202	173	51	detect	detect	VERB
ijtc-1202	173	52	abnormalities	abnormality	NOUN
ijtc-1202	173	53	in	in	ADP
ijtc-1202	173	54	the	the	DET
ijtc-1202	173	55	records	record	NOUN
ijtc-1202	173	56	of	of	ADP
ijtc-1202	173	57	any	any	DET
ijtc-1202	173	58	organization	organization	NOUN
ijtc-1202	173	59	18(18.8	18(18.8	NUM
ijtc-1202	173	60	%	%	NOUN
ijtc-1202	173	61	)	)	PUNCT
ijtc-1202	173	62	65(67.7	65(67.7	NUM
ijtc-1202	173	63	%	%	NOUN
ijtc-1202	173	64	)	)	PUNCT
ijtc-1202	173	65	8(8.3	8(8.3	NUM
ijtc-1202	173	66	%	%	NOUN
ijtc-1202	173	67	)	)	PUNCT
ijtc-1202	173	68	4(4.2	4(4.2	NOUN
ijtc-1202	173	69	%	%	NOUN
ijtc-1202	173	70	)	)	PUNCT
ijtc-1202	173	71	1(1.0	1(1.0	NUM
ijtc-1202	173	72	%	%	NOUN
ijtc-1202	173	73	)	)	PUNCT
ijtc-1202	173	74	as2	as2	PROPN
ijtc-1202	173	75	communication	communication	NOUN
ijtc-1202	173	76	skills	skill	NOUN
ijtc-1202	173	77	are	be	AUX
ijtc-1202	173	78	crucial	crucial	ADJ
ijtc-1202	173	79	to	to	ADP
ijtc-1202	173	80	an	an	DET
ijtc-1202	173	81	auditor	auditor	NOUN
ijtc-1202	173	82	to	to	PART
ijtc-1202	173	83	enable	enable	VERB
ijtc-1202	173	84	him	he	PRON
ijtc-1202	173	85	to	to	PART
ijtc-1202	173	86	communicate	communicate	VERB
ijtc-1202	173	87	effectively	effectively	ADV
ijtc-1202	173	88	his	his	PRON
ijtc-1202	173	89	findings	finding	NOUN
ijtc-1202	173	90	and	and	CCONJ
ijtc-1202	173	91	recommendations	recommendation	NOUN
ijtc-1202	173	92	to	to	ADP
ijtc-1202	173	93	the	the	DET
ijtc-1202	173	94	stakeholders	stakeholder	NOUN
ijtc-1202	173	95	of	of	ADP
ijtc-1202	173	96	an	an	DET
ijtc-1202	173	97	organization	organization	NOUN
ijtc-1202	173	98	20(20.8	20(20.8	ADJ
ijtc-1202	173	99	%	%	NOUN
ijtc-1202	173	100	)	)	PUNCT
ijtc-1202	173	101	65(67.7	65(67.7	NUM
ijtc-1202	173	102	%	%	NOUN
ijtc-1202	173	103	)	)	PUNCT
ijtc-1202	173	104	7(7.3	7(7.3	NUM
ijtc-1202	173	105	%	%	NOUN
ijtc-1202	173	106	)	)	PUNCT
ijtc-1202	173	107	3(3.1	3(3.1	NUM
ijtc-1202	173	108	%	%	NOUN
ijtc-1202	173	109	)	)	PUNCT
ijtc-1202	173	110	1(1.0	1(1.0	NUM
ijtc-1202	173	111	%	%	NOUN
ijtc-1202	173	112	)	)	PUNCT
ijtc-1202	173	113	as3	as3	PROPN
ijtc-1202	173	114	technical	technical	ADJ
ijtc-1202	173	115	skills	skill	NOUN
ijtc-1202	173	116	must	must	AUX
ijtc-1202	173	117	not	not	PART
ijtc-1202	173	118	be	be	AUX
ijtc-1202	173	119	underestimated	underestimate	VERB
ijtc-1202	173	120	in	in	ADP
ijtc-1202	173	121	auditing	auditing	NOUN
ijtc-1202	173	122	because	because	SCONJ
ijtc-1202	173	123	an	an	DET
ijtc-1202	173	124	auditor	auditor	NOUN
ijtc-1202	173	125	must	must	AUX
ijtc-1202	173	126	know	know	VERB
ijtc-1202	173	127	accounting	accounting	NOUN
ijtc-1202	173	128	standards	standard	NOUN
ijtc-1202	173	129	,	,	PUNCT
ijtc-1202	173	130	tax	tax	NOUN
ijtc-1202	173	131	laws	law	NOUN
ijtc-1202	173	132	,	,	PUNCT
ijtc-1202	173	133	and	and	CCONJ
ijtc-1202	173	134	industry	industry	NOUN
ijtc-1202	173	135	regulations	regulation	NOUN
ijtc-1202	173	136	.	.	PUNCT
ijtc-1202	174	1	20(20.8	20(20.8	NUM
ijtc-1202	174	2	%	%	NOUN
ijtc-1202	174	3	)	)	PUNCT
ijtc-1202	174	4	67(69.8	67(69.8	NOUN
ijtc-1202	174	5	%	%	NOUN
ijtc-1202	174	6	)	)	PUNCT
ijtc-1202	174	7	7(7.3	7(7.3	NUM
ijtc-1202	174	8	%	%	NOUN
ijtc-1202	174	9	)	)	PUNCT
ijtc-1202	174	10	2(2.1	2(2.1	NUM
ijtc-1202	174	11	%	%	NOUN
ijtc-1202	174	12	)	)	PUNCT
ijtc-1202	174	13	0(0	0(0	NUM
ijtc-1202	174	14	%	%	NOUN
ijtc-1202	174	15	)	)	PUNCT
ijtc-1202	174	16	as4	as4	PROPN
ijtc-1202	174	17	rist	rist	PROPN
ijtc-1202	174	18	assessment	assessment	NOUN
ijtc-1202	174	19	skill	skill	NOUN
ijtc-1202	174	20	is	be	AUX
ijtc-1202	174	21	important	important	ADJ
ijtc-1202	174	22	to	to	ADP
ijtc-1202	174	23	any	any	DET
ijtc-1202	174	24	audit	audit	NOUN
ijtc-1202	174	25	assignment	assignment	NOUN
ijtc-1202	174	26	to	to	PART
ijtc-1202	174	27	identify	identify	VERB
ijtc-1202	174	28	and	and	CCONJ
ijtc-1202	174	29	prioritize	prioritize	VERB
ijtc-1202	174	30	audit	audit	NOUN
ijtc-1202	174	31	areas	area	NOUN
ijtc-1202	174	32	with	with	ADP
ijtc-1202	174	33	high	high	ADJ
ijtc-1202	174	34	-	-	PUNCT
ijtc-1202	174	35	risk	risk	NOUN
ijtc-1202	174	36	20(20.8	20(20.8	ADJ
ijtc-1202	174	37	%	%	NOUN
ijtc-1202	174	38	)	)	PUNCT
ijtc-1202	174	39	65(67.7	65(67.7	NUM
ijtc-1202	174	40	%	%	NOUN
ijtc-1202	174	41	)	)	PUNCT
ijtc-1202	174	42	8(8.3	8(8.3	NUM
ijtc-1202	174	43	%	%	NOUN
ijtc-1202	174	44	)	)	PUNCT
ijtc-1202	174	45	3(3.1	3(3.1	NUM
ijtc-1202	174	46	%	%	NOUN
ijtc-1202	174	47	)	)	PUNCT
ijtc-1202	175	1	0(0	0(0	NUM
ijtc-1202	175	2	%	%	NOUN
ijtc-1202	175	3	)	)	PUNCT
ijtc-1202	175	4	source	source	NOUN
ijtc-1202	175	5	:	:	PUNCT
ijtc-1202	175	6	authors	author	NOUN
ijtc-1202	175	7	’	'	PUNCT
ijtc-1202	175	8	computation	computation	NOUN
ijtc-1202	175	9	,	,	PUNCT
ijtc-1202	175	10	2024	2024	NUM
ijtc-1202	175	11	.	.	PUNCT
ijtc-1202	176	1	(	(	PUNCT
ijtc-1202	176	2	spss	spss	PROPN
ijtc-1202	176	3	version	version	NOUN
ijtc-1202	176	4	23	23	NUM
ijtc-1202	176	5	)	)	PUNCT
ijtc-1202	176	6	table	table	NOUN
ijtc-1202	176	7	3	3	NUM
ijtc-1202	176	8	analyses	analyse	VERB
ijtc-1202	176	9	the	the	DET
ijtc-1202	176	10	contents	content	NOUN
ijtc-1202	176	11	of	of	ADP
ijtc-1202	176	12	the	the	DET
ijtc-1202	176	13	administered	administer	VERB
ijtc-1202	176	14	questionnaires	questionnaire	NOUN
ijtc-1202	176	15	in	in	ADP
ijtc-1202	176	16	numbers	number	NOUN
ijtc-1202	176	17	and	and	CCONJ
ijtc-1202	176	18	percentages	percentage	NOUN
ijtc-1202	176	19	in	in	ADP
ijtc-1202	176	20	brackets	bracket	NOUN
ijtc-1202	176	21	.	.	PUNCT
ijtc-1202	177	1	the	the	DET
ijtc-1202	177	2	figure	figure	NOUN
ijtc-1202	177	3	below	below	ADP
ijtc-1202	177	4	depicts	depict	VERB
ijtc-1202	177	5	the	the	DET
ijtc-1202	177	6	graphical	graphical	ADJ
ijtc-1202	177	7	representation	representation	NOUN
ijtc-1202	177	8	of	of	ADP
ijtc-1202	177	9	the	the	DET
ijtc-1202	177	10	various	various	ADJ
ijtc-1202	177	11	statements	statement	NOUN
ijtc-1202	177	12	in	in	ADP
ijtc-1202	177	13	the	the	DET
ijtc-1202	177	14	questionnaire	questionnaire	NOUN
ijtc-1202	177	15	note	note	NOUN
ijtc-1202	177	16	:	:	PUNCT
ijtc-1202	177	17	sa	sa	NOUN
ijtc-1202	177	18	:	:	PUNCT
ijtc-1202	177	19	strongly	strongly	ADV
ijtc-1202	177	20	agreed	agree	VERB
ijtc-1202	177	21	,	,	PUNCT
ijtc-1202	177	22	a	a	PRON
ijtc-1202	177	23	:	:	PUNCT
ijtc-1202	177	24	agreed	agree	VERB
ijtc-1202	177	25	,	,	PUNCT
ijtc-1202	177	26	n	n	CCONJ
ijtc-1202	177	27	:	:	PUNCT
ijtc-1202	177	28	neutral	neutral	ADJ
ijtc-1202	177	29	,	,	PUNCT
ijtc-1202	177	30	d	d	NOUN
ijtc-1202	177	31	:	:	PUNCT
ijtc-1202	177	32	disagree	disagree	VERB
ijtc-1202	177	33	,	,	PUNCT
ijtc-1202	177	34	and	and	CCONJ
ijtc-1202	177	35	sd	sd	NOUN
ijtc-1202	177	36	:	:	PUNCT
ijtc-1202	177	37	strongly	strongly	ADV
ijtc-1202	177	38	disagree	disagree	VERB
ijtc-1202	177	39	figure	figure	NOUN
ijtc-1202	177	40	1	1	NUM
ijtc-1202	177	41	:	:	PUNCT
ijtc-1202	177	42	statement	statement	NOUN
ijtc-1202	177	43	analysis	analysis	NOUN
ijtc-1202	177	44	in	in	ADP
ijtc-1202	177	45	numbers	number	NOUN
ijtc-1202	177	46	source	source	NOUN
ijtc-1202	177	47	:	:	PUNCT
ijtc-1202	177	48	authors	author	NOUN
ijtc-1202	177	49	’	'	PUNCT
ijtc-1202	177	50	computation	computation	NOUN
ijtc-1202	177	51	,	,	PUNCT
ijtc-1202	177	52	2024	2024	NUM
ijtc-1202	177	53	0	0	NUM
ijtc-1202	177	54	10	10	NUM
ijtc-1202	177	55	20	20	NUM
ijtc-1202	177	56	30	30	NUM
ijtc-1202	177	57	40	40	NUM
ijtc-1202	177	58	50	50	NUM
ijtc-1202	177	59	60	60	NUM
ijtc-1202	177	60	70	70	NUM
ijtc-1202	177	61	80	80	NUM
ijtc-1202	177	62	statement	statement	NOUN
ijtc-1202	177	63	analysis	analysis	NOUN
ijtc-1202	177	64	sa	sa	PROPN
ijtc-1202	177	65	a	a	DET
ijtc-1202	177	66	n	n	NOUN
ijtc-1202	177	67	d	d	NOUN
ijtc-1202	177	68	sd	sd	ADP
ijtc-1202	177	69	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1202	177	70	the	the	DET
ijtc-1202	177	71	impact	impact	NOUN
ijtc-1202	177	72	of	of	ADP
ijtc-1202	177	73	forensic	forensic	ADJ
ijtc-1202	177	74	skills	skill	NOUN
ijtc-1202	177	75	on	on	ADP
ijtc-1202	177	76	fraud	fraud	NOUN
ijtc-1202	177	77	detection	detection	NOUN
ijtc-1202	177	78	in	in	ADP
ijtc-1202	177	79	federal	federal	ADJ
ijtc-1202	177	80	government	government	NOUN
ijtc-1202	177	81	agencies	agency	NOUN
ijtc-1202	177	82	in	in	ADP
ijtc-1202	177	83	nigeria	nigeria	PROPN
ijtc-1202	177	84	ofili	ofili	PROPN
ijtc-1202	177	85	,	,	PUNCT
ijtc-1202	177	86	ebogbue	ebogbue	NOUN
ijtc-1202	177	87	,	,	PUNCT
ijtc-1202	177	88	and	and	CCONJ
ijtc-1202	177	89	idogho	idogho	NOUN
ijtc-1202	177	90	601	601	NUM
ijtc-1202	177	91	|	|	ADV
ijtc-1202	177	92	ilomata	ilomata	PROPN
ijtc-1202	177	93	international	international	ADJ
ijtc-1202	177	94	journal	journal	NOUN
ijtc-1202	177	95	of	of	ADP
ijtc-1202	177	96	tax	tax	PROPN
ijtc-1202	177	97	&	&	CCONJ
ijtc-1202	177	98	accounting	accounting	PROPN
ijtc-1202	177	99	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1202	177	100	figure	figure	NOUN
ijtc-1202	177	101	2	2	NUM
ijtc-1202	177	102	:	:	PUNCT
ijtc-1202	177	103	statement	statement	NOUN
ijtc-1202	177	104	analysis	analysis	NOUN
ijtc-1202	177	105	in	in	ADP
ijtc-1202	177	106	percentages	percentage	NOUN
ijtc-1202	177	107	source	source	NOUN
ijtc-1202	177	108	:	:	PUNCT
ijtc-1202	177	109	authors	author	NOUN
ijtc-1202	177	110	’	'	PUNCT
ijtc-1202	177	111	computation	computation	NOUN
ijtc-1202	177	112	,	,	PUNCT
ijtc-1202	177	113	2024	2024	NUM
ijtc-1202	177	114	*	*	PUNCT
ijtc-1202	177	115	*	*	PUNCT
ijtc-1202	178	1	+	+	NOUN
ijtc-1202	178	2	/computation	/computation	NOUN
ijtc-1202	178	3	error	error	NOUN
ijtc-1202	178	4	the	the	DET
ijtc-1202	178	5	graphs	graph	NOUN
ijtc-1202	178	6	are	be	AUX
ijtc-1202	178	7	a	a	DET
ijtc-1202	178	8	representation	representation	NOUN
ijtc-1202	178	9	of	of	ADP
ijtc-1202	178	10	the	the	DET
ijtc-1202	178	11	outcomes	outcome	NOUN
ijtc-1202	178	12	of	of	ADP
ijtc-1202	178	13	the	the	DET
ijtc-1202	178	14	administered	administer	VERB
ijtc-1202	178	15	questionnaires	questionnaire	NOUN
ijtc-1202	178	16	in	in	ADP
ijtc-1202	178	17	number	number	NOUN
ijtc-1202	178	18	and	and	CCONJ
ijtc-1202	178	19	percentage	percentage	NOUN
ijtc-1202	178	20	of	of	ADP
ijtc-1202	178	21	responses	response	NOUN
ijtc-1202	178	22	.	.	PUNCT
ijtc-1202	179	1	test	test	NOUN
ijtc-1202	179	2	of	of	ADP
ijtc-1202	179	3	hypotheses	hypothesis	NOUN
ijtc-1202	179	4	decision	decision	NOUN
ijtc-1202	179	5	rule	rule	NOUN
ijtc-1202	179	6	:	:	PUNCT
ijtc-1202	179	7	accept	accept	VERB
ijtc-1202	179	8	null	null	ADJ
ijtc-1202	179	9	hypothesis	hypothesis	NOUN
ijtc-1202	179	10	if	if	SCONJ
ijtc-1202	179	11	p	p	NOUN
ijtc-1202	179	12	-	-	PUNCT
ijtc-1202	179	13	value	value	NOUN
ijtc-1202	179	14	>	>	NOUN
ijtc-1202	179	15	0.05	0.05	NUM
ijtc-1202	179	16	and	and	CCONJ
ijtc-1202	179	17	reject	reject	VERB
ijtc-1202	179	18	alternative	alternative	ADJ
ijtc-1202	179	19	hypothesis	hypothesis	NOUN
ijtc-1202	179	20	.	.	PUNCT
ijtc-1202	180	1	reject	reject	VERB
ijtc-1202	180	2	the	the	DET
ijtc-1202	180	3	null	null	ADJ
ijtc-1202	180	4	hypothesis	hypothesis	NOUN
ijtc-1202	180	5	if	if	SCONJ
ijtc-1202	180	6	the	the	DET
ijtc-1202	180	7	p	p	NOUN
ijtc-1202	180	8	-	-	PUNCT
ijtc-1202	180	9	value	value	NOUN
ijtc-1202	180	10	<	<	NOUN
ijtc-1202	180	11	0.05	0.05	NUM
ijtc-1202	180	12	and	and	CCONJ
ijtc-1202	180	13	reject	reject	VERB
ijtc-1202	180	14	the	the	DET
ijtc-1202	180	15	alternate	alternate	ADJ
ijtc-1202	180	16	hypothesis	hypothesis	NOUN
ijtc-1202	180	17	.	.	PUNCT
ijtc-1202	181	1	the	the	DET
ijtc-1202	181	2	tables	table	NOUN
ijtc-1202	181	3	below	below	ADV
ijtc-1202	181	4	show	show	VERB
ijtc-1202	181	5	the	the	DET
ijtc-1202	181	6	results	result	NOUN
ijtc-1202	181	7	obtained	obtain	VERB
ijtc-1202	181	8	from	from	ADP
ijtc-1202	181	9	multiple	multiple	ADJ
ijtc-1202	181	10	regression	regression	NOUN
ijtc-1202	181	11	for	for	ADP
ijtc-1202	181	12	the	the	DET
ijtc-1202	181	13	hypotheses	hypothesis	NOUN
ijtc-1202	181	14	and	and	CCONJ
ijtc-1202	181	15	their	their	PRON
ijtc-1202	181	16	interpretations	interpretation	NOUN
ijtc-1202	181	17	.	.	PUNCT
ijtc-1202	182	1	table	table	NOUN
ijtc-1202	182	2	4	4	NUM
ijtc-1202	182	3	:	:	PUNCT
ijtc-1202	182	4	correlations	correlation	VERB
ijtc-1202	182	5	fraud	fraud	NOUN
ijtc-1202	182	6	detection	detection	NOUN
ijtc-1202	182	7	fraud	fraud	NOUN
ijtc-1202	182	8	skill	skill	NOUN
ijtc-1202	182	9	audit	audit	NOUN
ijtc-1202	182	10	skill	skill	NOUN
ijtc-1202	182	11	spearman	spearman	NOUN
ijtc-1202	182	12	's	's	PART
ijtc-1202	182	13	rho	rho	ADJ
ijtc-1202	182	14	fraud	fraud	NOUN
ijtc-1202	182	15	detection	detection	NOUN
ijtc-1202	182	16	correlation	correlation	NOUN
ijtc-1202	182	17	coefficient	coefficient	NOUN
ijtc-1202	182	18	1.000	1.000	NUM
ijtc-1202	182	19	.069	.069	NUM
ijtc-1202	182	20	.378	.378	NUM
ijtc-1202	182	21	*	*	PROPN
ijtc-1202	182	22	*	*	PROPN
ijtc-1202	182	23	sig	sig	X
ijtc-1202	182	24	.	.	PUNCT
ijtc-1202	183	1	(	(	PUNCT
ijtc-1202	183	2	2	2	NUM
ijtc-1202	183	3	-	-	PUNCT
ijtc-1202	183	4	tailed	tail	VERB
ijtc-1202	183	5	)	)	PUNCT
ijtc-1202	183	6	.	.	PUNCT
ijtc-1202	184	1	.507	.507	NUM
ijtc-1202	185	1	.000	.000	NUM
ijtc-1202	186	1	n	n	CCONJ
ijtc-1202	186	2	96	96	NUM
ijtc-1202	186	3	96	96	NUM
ijtc-1202	186	4	96	96	NUM
ijtc-1202	186	5	forensic	forensic	ADJ
ijtc-1202	186	6	skill	skill	NOUN
ijtc-1202	186	7	correlation	correlation	NOUN
ijtc-1202	186	8	coefficient	coefficient	NOUN
ijtc-1202	186	9	.069	.069	NUM
ijtc-1202	186	10	1.000	1.000	NUM
ijtc-1202	186	11	.070	.070	NUM
ijtc-1202	186	12	sig	sig	X
ijtc-1202	186	13	.	.	PUNCT
ijtc-1202	187	1	(	(	PUNCT
ijtc-1202	187	2	2	2	NUM
ijtc-1202	187	3	-	-	PUNCT
ijtc-1202	187	4	tailed	tail	VERB
ijtc-1202	187	5	)	)	PUNCT
ijtc-1202	187	6	.507	.507	NUM
ijtc-1202	187	7	.	.	PUNCT
ijtc-1202	188	1	.500	.500	NUM
ijtc-1202	189	1	n	n	X
ijtc-1202	189	2	96	96	NUM
ijtc-1202	189	3	96	96	NUM
ijtc-1202	189	4	96	96	NUM
ijtc-1202	189	5	audit	audit	NOUN
ijtc-1202	189	6	skill	skill	NOUN
ijtc-1202	189	7	correlation	correlation	NOUN
ijtc-1202	189	8	coefficient	coefficient	NOUN
ijtc-1202	189	9	.378	.378	NUM
ijtc-1202	189	10	*	*	PROPN
ijtc-1202	189	11	*	*	PUNCT
ijtc-1202	189	12	.070	.070	NUM
ijtc-1202	189	13	1.000	1.000	NUM
ijtc-1202	189	14	sig	sig	NOUN
ijtc-1202	189	15	.	.	PUNCT
ijtc-1202	190	1	(	(	PUNCT
ijtc-1202	190	2	2	2	NUM
ijtc-1202	190	3	-	-	PUNCT
ijtc-1202	190	4	tailed	tailed	ADJ
ijtc-1202	190	5	)	)	PUNCT
ijtc-1202	190	6	.000	.000	NUM
ijtc-1202	190	7	.500	.500	NUM
ijtc-1202	190	8	.	.	PUNCT
ijtc-1202	191	1	n	n	CCONJ
ijtc-1202	192	1	96	96	NUM
ijtc-1202	192	2	96	96	NUM
ijtc-1202	192	3	96	96	NUM
ijtc-1202	192	4	*	*	PUNCT
ijtc-1202	192	5	*	*	NOUN
ijtc-1202	192	6	.	.	PUNCT
ijtc-1202	192	7	correlation	correlation	NOUN
ijtc-1202	192	8	is	be	AUX
ijtc-1202	192	9	significant	significant	ADJ
ijtc-1202	192	10	at	at	ADP
ijtc-1202	192	11	the	the	DET
ijtc-1202	192	12	0.01	0.01	NUM
ijtc-1202	192	13	level	level	NOUN
ijtc-1202	192	14	(	(	PUNCT
ijtc-1202	192	15	2	2	NUM
ijtc-1202	192	16	-	-	PUNCT
ijtc-1202	192	17	tailed	tailed	ADJ
ijtc-1202	192	18	)	)	PUNCT
ijtc-1202	192	19	.	.	PUNCT
ijtc-1202	193	1	from	from	ADP
ijtc-1202	193	2	table	table	NOUN
ijtc-1202	193	3	4	4	NUM
ijtc-1202	193	4	,	,	PUNCT
ijtc-1202	193	5	forensic	forensic	ADJ
ijtc-1202	193	6	skill	skill	NOUN
ijtc-1202	193	7	is	be	AUX
ijtc-1202	193	8	positive	positive	ADJ
ijtc-1202	193	9	and	and	CCONJ
ijtc-1202	193	10	proves	prove	VERB
ijtc-1202	193	11	that	that	SCONJ
ijtc-1202	193	12	there	there	PRON
ijtc-1202	193	13	is	be	VERB
ijtc-1202	193	14	no	no	DET
ijtc-1202	193	15	significant	significant	ADJ
ijtc-1202	193	16	relationship	relationship	NOUN
ijtc-1202	193	17	with	with	ADP
ijtc-1202	193	18	fraud	fraud	NOUN
ijtc-1202	193	19	detection	detection	NOUN
ijtc-1202	193	20	in	in	ADP
ijtc-1202	193	21	the	the	DET
ijtc-1202	193	22	federal	federal	ADJ
ijtc-1202	193	23	government	government	NOUN
ijtc-1202	193	24	agencies	agency	NOUN
ijtc-1202	193	25	in	in	ADP
ijtc-1202	193	26	nigeria	nigeria	PROPN
ijtc-1202	193	27	(	(	PUNCT
ijtc-1202	193	28	p	p	NOUN
ijtc-1202	193	29	-	-	PUNCT
ijtc-1202	193	30	value	value	NOUN
ijtc-1202	193	31	of	of	ADP
ijtc-1202	193	32	0.507	0.507	NUM
ijtc-1202	193	33	>	>	PUNCT
ijtc-1202	193	34	0.05	0.05	NUM
ijtc-1202	193	35	)	)	PUNCT
ijtc-1202	193	36	,	,	PUNCT
ijtc-1202	193	37	with	with	ADP
ijtc-1202	193	38	a	a	DET
ijtc-1202	193	39	0.00	0.00	NUM
ijtc-1202	193	40	%	%	NOUN
ijtc-1202	193	41	20.00	20.00	NUM
ijtc-1202	193	42	%	%	NOUN
ijtc-1202	193	43	40.00	40.00	NUM
ijtc-1202	193	44	%	%	NOUN
ijtc-1202	193	45	60.00	60.00	NUM
ijtc-1202	193	46	%	%	NOUN
ijtc-1202	193	47	80.00	80.00	NUM
ijtc-1202	193	48	%	%	NOUN
ijtc-1202	193	49	100.00	100.00	NUM
ijtc-1202	193	50	%	%	NOUN
ijtc-1202	193	51	120.00	120.00	NUM
ijtc-1202	193	52	%	%	NOUN
ijtc-1202	193	53	statement	statement	NOUN
ijtc-1202	193	54	analysis	analysis	NOUN
ijtc-1202	193	55	stongly	stongly	ADV
ijtc-1202	193	56	agreed	agree	VERB
ijtc-1202	193	57	agreed	agree	VERB
ijtc-1202	193	58	neutral	neutral	ADJ
ijtc-1202	193	59	disagreed	disagree	VERB
ijtc-1202	193	60	strongly	strongly	ADV
ijtc-1202	193	61	disagreed	disagree	VERB
ijtc-1202	193	62	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1202	193	63	the	the	DET
ijtc-1202	193	64	impact	impact	NOUN
ijtc-1202	193	65	of	of	ADP
ijtc-1202	193	66	forensic	forensic	ADJ
ijtc-1202	193	67	skills	skill	NOUN
ijtc-1202	193	68	on	on	ADP
ijtc-1202	193	69	fraud	fraud	NOUN
ijtc-1202	193	70	detection	detection	NOUN
ijtc-1202	193	71	in	in	ADP
ijtc-1202	193	72	federal	federal	ADJ
ijtc-1202	193	73	government	government	NOUN
ijtc-1202	193	74	agencies	agency	NOUN
ijtc-1202	193	75	in	in	ADP
ijtc-1202	193	76	nigeria	nigeria	PROPN
ijtc-1202	193	77	ofili	ofili	PROPN
ijtc-1202	193	78	,	,	PUNCT
ijtc-1202	193	79	ebogbue	ebogbue	NOUN
ijtc-1202	193	80	,	,	PUNCT
ijtc-1202	193	81	and	and	CCONJ
ijtc-1202	193	82	idogho	idogho	NOUN
ijtc-1202	193	83	602	602	NUM
ijtc-1202	193	84	|	|	ADV
ijtc-1202	193	85	ilomata	ilomata	PROPN
ijtc-1202	193	86	international	international	ADJ
ijtc-1202	193	87	journal	journal	NOUN
ijtc-1202	193	88	of	of	ADP
ijtc-1202	193	89	tax	tax	PROPN
ijtc-1202	193	90	&	&	CCONJ
ijtc-1202	193	91	accounting	account	VERB
ijtc-1202	193	92	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1202	193	93	corresponding	corresponding	ADJ
ijtc-1202	193	94	correlation	correlation	NOUN
ijtc-1202	193	95	coefficient	coefficient	NOUN
ijtc-1202	193	96	of	of	ADP
ijtc-1202	193	97	0.069	0.069	NUM
ijtc-1202	193	98	,	,	PUNCT
ijtc-1202	193	99	illustrating	illustrate	VERB
ijtc-1202	193	100	there	there	PRON
ijtc-1202	193	101	is	be	VERB
ijtc-1202	193	102	no	no	DET
ijtc-1202	193	103	significant	significant	ADJ
ijtc-1202	193	104	relationship	relationship	NOUN
ijtc-1202	193	105	between	between	ADP
ijtc-1202	193	106	forensic	forensic	ADJ
ijtc-1202	193	107	skills	skill	NOUN
ijtc-1202	193	108	and	and	CCONJ
ijtc-1202	193	109	fraud	fraud	NOUN
ijtc-1202	193	110	detection	detection	NOUN
ijtc-1202	193	111	in	in	ADP
ijtc-1202	193	112	federal	federal	ADJ
ijtc-1202	193	113	government	government	NOUN
ijtc-1202	193	114	agencies	agency	NOUN
ijtc-1202	193	115	in	in	ADP
ijtc-1202	193	116	nigeria	nigeria	PROPN
ijtc-1202	193	117	(	(	PUNCT
ijtc-1202	193	118	h1	h1	PROPN
ijtc-1202	193	119	is	be	AUX
ijtc-1202	193	120	accepted	accept	VERB
ijtc-1202	193	121	)	)	PUNCT
ijtc-1202	193	122	.	.	PUNCT
ijtc-1202	194	1	furthermore	furthermore	ADV
ijtc-1202	194	2	,	,	PUNCT
ijtc-1202	194	3	the	the	DET
ijtc-1202	194	4	results	result	NOUN
ijtc-1202	194	5	equally	equally	ADV
ijtc-1202	194	6	showed	show	VERB
ijtc-1202	194	7	that	that	SCONJ
ijtc-1202	194	8	there	there	PRON
ijtc-1202	194	9	is	be	VERB
ijtc-1202	194	10	a	a	DET
ijtc-1202	194	11	significant	significant	ADJ
ijtc-1202	194	12	relationship	relationship	NOUN
ijtc-1202	194	13	between	between	ADP
ijtc-1202	194	14	audit	audit	NOUN
ijtc-1202	194	15	skills	skill	NOUN
ijtc-1202	194	16	and	and	CCONJ
ijtc-1202	194	17	fraud	fraud	NOUN
ijtc-1202	194	18	detection	detection	NOUN
ijtc-1202	194	19	in	in	ADP
ijtc-1202	194	20	the	the	DET
ijtc-1202	194	21	federal	federal	ADJ
ijtc-1202	194	22	government	government	NOUN
ijtc-1202	194	23	agencies	agency	NOUN
ijtc-1202	194	24	in	in	ADP
ijtc-1202	194	25	nigeria	nigeria	PROPN
ijtc-1202	194	26	(	(	PUNCT
ijtc-1202	194	27	p	p	NOUN
ijtc-1202	194	28	-	-	PUNCT
ijtc-1202	194	29	value	value	NOUN
ijtc-1202	194	30	of	of	ADP
ijtc-1202	194	31	0.000	0.000	NUM
ijtc-1202	194	32	<	<	NOUN
ijtc-1202	194	33	0.05	0.05	NUM
ijtc-1202	194	34	)	)	PUNCT
ijtc-1202	194	35	and	and	CCONJ
ijtc-1202	194	36	a	a	DET
ijtc-1202	194	37	corresponding	correspond	VERB
ijtc-1202	194	38	correlation	correlation	NOUN
ijtc-1202	194	39	coefficient	coefficient	NOUN
ijtc-1202	194	40	of	of	ADP
ijtc-1202	194	41	0.378	0.378	NUM
ijtc-1202	194	42	,	,	PUNCT
ijtc-1202	194	43	proving	prove	VERB
ijtc-1202	194	44	h2	h2	NOUN
ijtc-1202	194	45	alternate	alternate	NOUN
ijtc-1202	194	46	to	to	PART
ijtc-1202	194	47	be	be	AUX
ijtc-1202	194	48	realistic	realistic	ADJ
ijtc-1202	194	49	.	.	PUNCT
ijtc-1202	195	1	the	the	DET
ijtc-1202	195	2	empirical	empirical	ADJ
ijtc-1202	195	3	analysis	analysis	NOUN
ijtc-1202	195	4	showed	show	VERB
ijtc-1202	195	5	that	that	SCONJ
ijtc-1202	195	6	both	both	CCONJ
ijtc-1202	195	7	forensic	forensic	ADJ
ijtc-1202	195	8	skills	skill	NOUN
ijtc-1202	195	9	and	and	CCONJ
ijtc-1202	195	10	audit	audit	NOUN
ijtc-1202	195	11	skills	skill	NOUN
ijtc-1202	195	12	have	have	VERB
ijtc-1202	195	13	a	a	DET
ijtc-1202	195	14	positive	positive	ADJ
ijtc-1202	195	15	relationship	relationship	NOUN
ijtc-1202	195	16	with	with	ADP
ijtc-1202	195	17	fraud	fraud	NOUN
ijtc-1202	195	18	detection	detection	NOUN
ijtc-1202	195	19	,	,	PUNCT
ijtc-1202	195	20	but	but	CCONJ
ijtc-1202	195	21	forensic	forensic	ADJ
ijtc-1202	195	22	skills	skill	NOUN
ijtc-1202	195	23	were	be	AUX
ijtc-1202	195	24	not	not	PART
ijtc-1202	195	25	significant	significant	ADJ
ijtc-1202	195	26	while	while	SCONJ
ijtc-1202	195	27	audit	audit	NOUN
ijtc-1202	195	28	skills	skill	NOUN
ijtc-1202	195	29	were	be	AUX
ijtc-1202	195	30	significant	significant	ADJ
ijtc-1202	195	31	which	which	PRON
ijtc-1202	195	32	agrees	agree	VERB
ijtc-1202	195	33	with	with	ADP
ijtc-1202	195	34	the	the	DET
ijtc-1202	195	35	findings	finding	NOUN
ijtc-1202	195	36	of	of	ADP
ijtc-1202	195	37	other	other	ADJ
ijtc-1202	195	38	researchers	researcher	NOUN
ijtc-1202	195	39	including	include	VERB
ijtc-1202	195	40	(	(	PUNCT
ijtc-1202	195	41	sulaiman	sulaiman	PROPN
ijtc-1202	195	42	et	et	PROPN
ijtc-1202	195	43	al	al	PROPN
ijtc-1202	195	44	.	.	PROPN
ijtc-1202	195	45	,	,	PUNCT
ijtc-1202	195	46	2023	2023	NUM
ijtc-1202	195	47	)	)	PUNCT
ijtc-1202	195	48	.	.	PUNCT
ijtc-1202	196	1	this	this	PRON
ijtc-1202	196	2	is	be	AUX
ijtc-1202	196	3	in	in	ADP
ijtc-1202	196	4	corroboration	corroboration	NOUN
ijtc-1202	196	5	with	with	ADP
ijtc-1202	196	6	(	(	PUNCT
ijtc-1202	196	7	okafor	okafor	PROPN
ijtc-1202	196	8	&	&	CCONJ
ijtc-1202	196	9	agbiogwo	agbiogwo	PROPN
ijtc-1202	196	10	,	,	PUNCT
ijtc-1202	196	11	2016	2016	NUM
ijtc-1202	196	12	)	)	PUNCT
ijtc-1202	196	13	,	,	PUNCT
ijtc-1202	196	14	opining	opine	VERB
ijtc-1202	196	15	that	that	DET
ijtc-1202	196	16	possession	possession	NOUN
ijtc-1202	196	17	of	of	ADP
ijtc-1202	196	18	basic	basic	ADJ
ijtc-1202	196	19	forensic	forensic	ADJ
ijtc-1202	196	20	skills	skill	NOUN
ijtc-1202	196	21	could	could	AUX
ijtc-1202	196	22	significantly	significantly	ADV
ijtc-1202	196	23	aid	aid	VERB
ijtc-1202	196	24	in	in	ADP
ijtc-1202	196	25	the	the	DET
ijtc-1202	196	26	reduction	reduction	NOUN
ijtc-1202	196	27	of	of	ADP
ijtc-1202	196	28	fraud	fraud	NOUN
ijtc-1202	196	29	cases	case	NOUN
ijtc-1202	196	30	within	within	ADP
ijtc-1202	196	31	an	an	DET
ijtc-1202	196	32	organization	organization	NOUN
ijtc-1202	196	33	.	.	PUNCT
ijtc-1202	197	1	to	to	ADP
ijtc-1202	197	2	the	the	DET
ijtc-1202	197	3	best	good	ADJ
ijtc-1202	197	4	of	of	ADP
ijtc-1202	197	5	the	the	DET
ijtc-1202	197	6	knowledge	knowledge	NOUN
ijtc-1202	197	7	of	of	ADP
ijtc-1202	197	8	the	the	DET
ijtc-1202	197	9	researcher	researcher	NOUN
ijtc-1202	197	10	,	,	PUNCT
ijtc-1202	197	11	no	no	DET
ijtc-1202	197	12	study	study	NOUN
ijtc-1202	197	13	had	have	VERB
ijtc-1202	197	14	a	a	DET
ijtc-1202	197	15	contrary	contrary	ADJ
ijtc-1202	197	16	result	result	NOUN
ijtc-1202	197	17	.	.	PUNCT
ijtc-1202	198	1	conclusion	conclusion	NOUN
ijtc-1202	198	2	from	from	ADP
ijtc-1202	198	3	the	the	DET
ijtc-1202	198	4	analysis	analysis	NOUN
ijtc-1202	198	5	,	,	PUNCT
ijtc-1202	198	6	it	it	PRON
ijtc-1202	198	7	has	have	AUX
ijtc-1202	198	8	been	be	AUX
ijtc-1202	198	9	discovered	discover	VERB
ijtc-1202	198	10	that	that	SCONJ
ijtc-1202	198	11	both	both	CCONJ
ijtc-1202	198	12	forensic	forensic	ADJ
ijtc-1202	198	13	and	and	CCONJ
ijtc-1202	198	14	audit	audit	NOUN
ijtc-1202	198	15	skills	skill	NOUN
ijtc-1202	198	16	have	have	VERB
ijtc-1202	198	17	a	a	DET
ijtc-1202	198	18	positive	positive	ADJ
ijtc-1202	198	19	relationship	relationship	NOUN
ijtc-1202	198	20	with	with	ADP
ijtc-1202	198	21	fraud	fraud	NOUN
ijtc-1202	198	22	detection	detection	NOUN
ijtc-1202	198	23	in	in	ADP
ijtc-1202	198	24	the	the	DET
ijtc-1202	198	25	federal	federal	ADJ
ijtc-1202	198	26	government	government	NOUN
ijtc-1202	198	27	agencies	agency	NOUN
ijtc-1202	198	28	in	in	ADP
ijtc-1202	198	29	nigeria	nigeria	PROPN
ijtc-1202	198	30	.	.	PUNCT
ijtc-1202	199	1	hence	hence	ADV
ijtc-1202	199	2	,	,	PUNCT
ijtc-1202	199	3	we	we	PRON
ijtc-1202	199	4	conclude	conclude	VERB
ijtc-1202	199	5	that	that	SCONJ
ijtc-1202	199	6	proper	proper	ADJ
ijtc-1202	199	7	auditing	auditing	NOUN
ijtc-1202	199	8	activities	activity	NOUN
ijtc-1202	199	9	are	be	AUX
ijtc-1202	199	10	an	an	DET
ijtc-1202	199	11	important	important	ADJ
ijtc-1202	199	12	skill	skill	NOUN
ijtc-1202	199	13	for	for	ADP
ijtc-1202	199	14	fraud	fraud	NOUN
ijtc-1202	199	15	detection	detection	NOUN
ijtc-1202	199	16	meaning	mean	VERB
ijtc-1202	199	17	a	a	DET
ijtc-1202	199	18	proper	proper	ADJ
ijtc-1202	199	19	application	application	NOUN
ijtc-1202	199	20	of	of	ADP
ijtc-1202	199	21	audit	audit	NOUN
ijtc-1202	199	22	skills	skill	NOUN
ijtc-1202	199	23	within	within	ADP
ijtc-1202	199	24	the	the	DET
ijtc-1202	199	25	agencies	agency	NOUN
ijtc-1202	199	26	poses	pose	VERB
ijtc-1202	199	27	a	a	DET
ijtc-1202	199	28	possibility	possibility	NOUN
ijtc-1202	199	29	of	of	ADP
ijtc-1202	199	30	fraud	fraud	NOUN
ijtc-1202	199	31	detection	detection	NOUN
ijtc-1202	199	32	considering	consider	VERB
ijtc-1202	199	33	the	the	DET
ijtc-1202	199	34	regular	regular	ADJ
ijtc-1202	199	35	usage	usage	NOUN
ijtc-1202	199	36	than	than	ADP
ijtc-1202	199	37	forensic	forensic	ADJ
ijtc-1202	199	38	investigations	investigation	NOUN
ijtc-1202	199	39	.	.	PUNCT
ijtc-1202	200	1	since	since	SCONJ
ijtc-1202	200	2	the	the	DET
ijtc-1202	200	3	study	study	NOUN
ijtc-1202	200	4	proved	prove	VERB
ijtc-1202	200	5	that	that	SCONJ
ijtc-1202	200	6	there	there	PRON
ijtc-1202	200	7	is	be	VERB
ijtc-1202	200	8	a	a	DET
ijtc-1202	200	9	significant	significant	ADJ
ijtc-1202	200	10	relationship	relationship	NOUN
ijtc-1202	200	11	between	between	ADP
ijtc-1202	200	12	audit	audit	NOUN
ijtc-1202	200	13	skills	skill	NOUN
ijtc-1202	200	14	and	and	CCONJ
ijtc-1202	200	15	fraud	fraud	NOUN
ijtc-1202	200	16	detection	detection	NOUN
ijtc-1202	200	17	,	,	PUNCT
ijtc-1202	200	18	emphasis	emphasis	NOUN
ijtc-1202	200	19	should	should	AUX
ijtc-1202	200	20	be	be	AUX
ijtc-1202	200	21	placed	place	VERB
ijtc-1202	200	22	on	on	ADP
ijtc-1202	200	23	training	training	NOUN
ijtc-1202	200	24	and	and	CCONJ
ijtc-1202	200	25	awareness	awareness	NOUN
ijtc-1202	200	26	among	among	ADP
ijtc-1202	200	27	the	the	DET
ijtc-1202	200	28	accountants	accountant	NOUN
ijtc-1202	200	29	,	,	PUNCT
ijtc-1202	200	30	finance	finance	NOUN
ijtc-1202	200	31	officers	officer	NOUN
ijtc-1202	200	32	,	,	PUNCT
ijtc-1202	200	33	and	and	CCONJ
ijtc-1202	200	34	internal	internal	ADJ
ijtc-1202	200	35	auditors	auditor	NOUN
ijtc-1202	200	36	within	within	ADP
ijtc-1202	200	37	the	the	DET
ijtc-1202	200	38	agencies	agency	NOUN
ijtc-1202	200	39	of	of	ADP
ijtc-1202	200	40	the	the	DET
ijtc-1202	200	41	federal	federal	ADJ
ijtc-1202	200	42	government	government	NOUN
ijtc-1202	200	43	with	with	ADP
ijtc-1202	200	44	the	the	DET
ijtc-1202	200	45	requisite	requisite	ADJ
ijtc-1202	200	46	auditing	auditing	NOUN
ijtc-1202	200	47	/	/	SYM
ijtc-1202	200	48	accounting	accounting	NOUN
ijtc-1202	200	49	qualifications	qualification	NOUN
ijtc-1202	200	50	paving	pave	VERB
ijtc-1202	200	51	the	the	DET
ijtc-1202	200	52	way	way	NOUN
ijtc-1202	200	53	to	to	PART
ijtc-1202	200	54	practice	practice	VERB
ijtc-1202	200	55	.	.	PUNCT
ijtc-1202	201	1	investigations	investigation	NOUN
ijtc-1202	201	2	of	of	ADP
ijtc-1202	201	3	financial	financial	ADJ
ijtc-1202	201	4	crimes	crime	NOUN
ijtc-1202	201	5	without	without	ADP
ijtc-1202	201	6	the	the	DET
ijtc-1202	201	7	application	application	NOUN
ijtc-1202	201	8	of	of	ADP
ijtc-1202	201	9	the	the	DET
ijtc-1202	201	10	requisite	requisite	ADJ
ijtc-1202	201	11	knowledge	knowledge	NOUN
ijtc-1202	201	12	and	and	CCONJ
ijtc-1202	201	13	audit	audit	NOUN
ijtc-1202	201	14	skills	skill	NOUN
ijtc-1202	201	15	will	will	AUX
ijtc-1202	201	16	mean	mean	VERB
ijtc-1202	201	17	inefficient	inefficient	ADJ
ijtc-1202	201	18	representation	representation	NOUN
ijtc-1202	201	19	in	in	ADP
ijtc-1202	201	20	the	the	DET
ijtc-1202	201	21	courtroom	courtroom	NOUN
ijtc-1202	201	22	.	.	PUNCT
ijtc-1202	202	1	this	this	PRON
ijtc-1202	202	2	seems	seem	VERB
ijtc-1202	202	3	to	to	PART
ijtc-1202	202	4	be	be	AUX
ijtc-1202	202	5	a	a	DET
ijtc-1202	202	6	reason	reason	NOUN
ijtc-1202	202	7	why	why	SCONJ
ijtc-1202	202	8	anti	anti	ADJ
ijtc-1202	202	9	-	-	ADJ
ijtc-1202	202	10	graft	graft	ADJ
ijtc-1202	202	11	agencies	agency	NOUN
ijtc-1202	202	12	are	be	AUX
ijtc-1202	202	13	consistently	consistently	ADV
ijtc-1202	202	14	losing	lose	VERB
ijtc-1202	202	15	fraud	fraud	NOUN
ijtc-1202	202	16	cases	case	NOUN
ijtc-1202	202	17	in	in	ADP
ijtc-1202	202	18	nigerian	nigerian	ADJ
ijtc-1202	202	19	courts	court	NOUN
ijtc-1202	202	20	,	,	PUNCT
ijtc-1202	202	21	impacting	impact	VERB
ijtc-1202	202	22	government	government	NOUN
ijtc-1202	202	23	resources	resource	NOUN
ijtc-1202	202	24	(	(	PUNCT
ijtc-1202	202	25	money	money	NOUN
ijtc-1202	202	26	,	,	PUNCT
ijtc-1202	202	27	material	material	NOUN
ijtc-1202	202	28	,	,	PUNCT
ijtc-1202	202	29	and	and	CCONJ
ijtc-1202	202	30	manhours	manhour	NOUN
ijtc-1202	202	31	)	)	PUNCT
ijtc-1202	202	32	in	in	ADP
ijtc-1202	202	33	executing	execute	VERB
ijtc-1202	202	34	such	such	ADJ
ijtc-1202	202	35	cases	case	NOUN
ijtc-1202	202	36	.	.	PUNCT
ijtc-1202	203	1	reference	reference	NOUN
ijtc-1202	203	2	abdulrahman	abdulrahman	PROPN
ijtc-1202	203	3	,	,	PUNCT
ijtc-1202	203	4	s.	s.	PROPN
ijtc-1202	203	5	(	(	PUNCT
ijtc-1202	203	6	2019	2019	NUM
ijtc-1202	203	7	)	)	PUNCT
ijtc-1202	203	8	.	.	PUNCT
ijtc-1202	204	1	forensic	forensic	ADJ
ijtc-1202	204	2	accounting	accounting	NOUN
ijtc-1202	204	3	and	and	CCONJ
ijtc-1202	204	4	fraud	fraud	NOUN
ijtc-1202	204	5	prevention	prevention	NOUN
ijtc-1202	204	6	in	in	ADP
ijtc-1202	204	7	nigerian	nigerian	ADJ
ijtc-1202	204	8	public	public	ADJ
ijtc-1202	204	9	sector	sector	NOUN
ijtc-1202	204	10	:	:	PUNCT
ijtc-1202	204	11	a	a	DET
ijtc-1202	204	12	conceptual	conceptual	ADJ
ijtc-1202	204	13	paper	paper	NOUN
ijtc-1202	204	14	.	.	PUNCT
ijtc-1202	205	1	international	international	ADJ
ijtc-1202	205	2	journal	journal	PROPN
ijtc-1202	205	3	of	of	ADP
ijtc-1202	205	4	accounting	accounting	PROPN
ijtc-1202	205	5	&	&	CCONJ
ijtc-1202	205	6	finance	finance	PROPN
ijtc-1202	205	7	review	review	PROPN
ijtc-1202	205	8	,	,	PUNCT
ijtc-1202	205	9	4(2	4(2	NUM
ijtc-1202	205	10	)	)	PUNCT
ijtc-1202	205	11	,	,	PUNCT
ijtc-1202	205	12	13–21	13–21	NUM
ijtc-1202	205	13	.	.	PUNCT
ijtc-1202	206	1	adebisi	adebisi	VERB
ijtc-1202	206	2	,	,	PUNCT
ijtc-1202	206	3	j.	j.	PROPN
ijtc-1202	206	4	f.	f.	PROPN
ijtc-1202	206	5	,	,	PUNCT
ijtc-1202	206	6	&	&	CCONJ
ijtc-1202	206	7	gbegi	gbegi	PROPN
ijtc-1202	206	8	,	,	PUNCT
ijtc-1202	206	9	d.	d.	PROPN
ijtc-1202	206	10	o.	o.	PROPN
ijtc-1202	206	11	(	(	PUNCT
ijtc-1202	206	12	2015	2015	NUM
ijtc-1202	206	13	)	)	PUNCT
ijtc-1202	206	14	.	.	PUNCT
ijtc-1202	207	1	fraud	fraud	NOUN
ijtc-1202	207	2	and	and	CCONJ
ijtc-1202	207	3	the	the	DET
ijtc-1202	207	4	nigerian	nigerian	ADJ
ijtc-1202	207	5	public	public	ADJ
ijtc-1202	207	6	sector	sector	NOUN
ijtc-1202	207	7	performance	performance	NOUN
ijtc-1202	207	8	:	:	PUNCT
ijtc-1202	207	9	the	the	DET
ijtc-1202	207	10	need	need	NOUN
ijtc-1202	207	11	for	for	ADP
ijtc-1202	207	12	forensic	forensic	ADJ
ijtc-1202	207	13	accounting	accounting	NOUN
ijtc-1202	207	14	.	.	PUNCT
ijtc-1202	208	1	international	international	ADJ
ijtc-1202	208	2	journal	journal	PROPN
ijtc-1202	208	3	of	of	ADP
ijtc-1202	208	4	business	business	NOUN
ijtc-1202	208	5	,	,	PUNCT
ijtc-1202	208	6	humanities	humanity	NOUN
ijtc-1202	208	7	and	and	CCONJ
ijtc-1202	208	8	technology	technology	NOUN
ijtc-1202	208	9	,	,	PUNCT
ijtc-1202	208	10	5(5	5(5	NUM
ijtc-1202	208	11	)	)	PUNCT
ijtc-1202	208	12	,	,	PUNCT
ijtc-1202	208	13	67–78	67–78	PROPN
ijtc-1202	208	14	.	.	PUNCT
ijtc-1202	209	1	anghel	anghel	PROPN
ijtc-1202	209	2	,	,	PUNCT
ijtc-1202	209	3	g.	g.	PROPN
ijtc-1202	209	4	,	,	PUNCT
ijtc-1202	209	5	&	&	CCONJ
ijtc-1202	209	6	poenaru	poenaru	NOUN
ijtc-1202	209	7	,	,	PUNCT
ijtc-1202	209	8	c.	c.	PROPN
ijtc-1202	209	9	(	(	PUNCT
ijtc-1202	209	10	2023	2023	NUM
ijtc-1202	209	11	)	)	PUNCT
ijtc-1202	209	12	.	.	PUNCT
ijtc-1202	210	1	forensic	forensic	ADJ
ijtc-1202	210	2	accounting	accounting	NOUN
ijtc-1202	210	3	:	:	PUNCT
ijtc-1202	210	4	a	a	DET
ijtc-1202	210	5	tool	tool	NOUN
ijtc-1202	210	6	for	for	ADP
ijtc-1202	210	7	detecting	detect	VERB
ijtc-1202	210	8	and	and	CCONJ
ijtc-1202	210	9	preventing	prevent	VERB
ijtc-1202	210	10	the	the	DET
ijtc-1202	210	11	economic	economic	ADJ
ijtc-1202	210	12	fraud	fraud	NOUN
ijtc-1202	210	13	.	.	PUNCT
ijtc-1202	211	1	valahian	valahian	PROPN
ijtc-1202	211	2	journal	journal	PROPN
ijtc-1202	211	3	of	of	ADP
ijtc-1202	211	4	economic	economic	ADJ
ijtc-1202	211	5	studies	study	NOUN
ijtc-1202	211	6	,	,	PUNCT
ijtc-1202	211	7	14(29	14(29	NUM
ijtc-1202	211	8	)	)	PUNCT
ijtc-1202	211	9	,	,	PUNCT
ijtc-1202	211	10	87–100	87–100	PROPN
ijtc-1202	211	11	.	.	PUNCT
ijtc-1202	211	12	bassey	bassey	PROPN
ijtc-1202	211	13	,	,	PUNCT
ijtc-1202	211	14	b.	b.	PROPN
ijtc-1202	211	15	e.	e.	PROPN
ijtc-1202	211	16	(	(	PUNCT
ijtc-1202	211	17	2018	2018	NUM
ijtc-1202	211	18	)	)	PUNCT
ijtc-1202	211	19	.	.	PUNCT
ijtc-1202	212	1	effect	effect	NOUN
ijtc-1202	212	2	of	of	ADP
ijtc-1202	212	3	forensic	forensic	ADJ
ijtc-1202	212	4	accounting	accounting	NOUN
ijtc-1202	212	5	on	on	ADP
ijtc-1202	212	6	the	the	DET
ijtc-1202	212	7	management	management	NOUN
ijtc-1202	212	8	of	of	ADP
ijtc-1202	212	9	fraud	fraud	NOUN
ijtc-1202	212	10	in	in	ADP
ijtc-1202	212	11	microfinance	microfinance	NOUN
ijtc-1202	212	12	institutions	institution	NOUN
ijtc-1202	212	13	in	in	ADP
ijtc-1202	212	14	cross	cross	PROPN
ijtc-1202	212	15	river	river	PROPN
ijtc-1202	212	16	state	state	NOUN
ijtc-1202	212	17	.	.	PUNCT
ijtc-1202	213	1	journal	journal	PROPN
ijtc-1202	213	2	of	of	ADP
ijtc-1202	213	3	economics	economic	NOUN
ijtc-1202	213	4	and	and	CCONJ
ijtc-1202	213	5	finance	finance	NOUN
ijtc-1202	213	6	,	,	PUNCT
ijtc-1202	213	7	9(4	9(4	NUM
ijtc-1202	213	8	)	)	PUNCT
ijtc-1202	213	9	,	,	PUNCT
ijtc-1202	213	10	79–89	79–89	NUM
ijtc-1202	213	11	.	.	PUNCT
ijtc-1202	214	1	chukwu	chukwu	NOUN
ijtc-1202	214	2	,	,	PUNCT
ijtc-1202	214	3	n.	n.	NOUN
ijtc-1202	214	4	,	,	PUNCT
ijtc-1202	214	5	asaolu	asaolu	NOUN
ijtc-1202	214	6	,	,	PUNCT
ijtc-1202	214	7	t.	t.	PROPN
ijtc-1202	214	8	o.	o.	PROPN
ijtc-1202	214	9	,	,	PUNCT
ijtc-1202	214	10	uwuigbe	uwuigbe	NOUN
ijtc-1202	214	11	,	,	PUNCT
ijtc-1202	214	12	o.	o.	PROPN
ijtc-1202	214	13	r.	r.	PROPN
ijtc-1202	214	14	,	,	PUNCT
ijtc-1202	214	15	uwuigbe	uwuigbe	PROPN
ijtc-1202	214	16	,	,	PUNCT
ijtc-1202	214	17	u.	u.	PROPN
ijtc-1202	214	18	,	,	PUNCT
ijtc-1202	214	19	umukoro	umukoro	PROPN
ijtc-1202	214	20	,	,	PUNCT
ijtc-1202	214	21	o.	o.	PROPN
ijtc-1202	214	22	e.	e.	PROPN
ijtc-1202	214	23	,	,	PUNCT
ijtc-1202	214	24	nassar	nassar	PROPN
ijtc-1202	214	25	,	,	PUNCT
ijtc-1202	214	26	l.	l.	PROPN
ijtc-1202	214	27	,	,	PUNCT
ijtc-1202	214	28	&	&	CCONJ
ijtc-1202	214	29	alabi	alabi	PROPN
ijtc-1202	214	30	,	,	PUNCT
ijtc-1202	214	31	o.	o.	PROPN
ijtc-1202	214	32	(	(	PUNCT
ijtc-1202	214	33	2019	2019	NUM
ijtc-1202	214	34	)	)	PUNCT
ijtc-1202	214	35	.	.	PUNCT
ijtc-1202	215	1	the	the	DET
ijtc-1202	215	2	impact	impact	NOUN
ijtc-1202	215	3	of	of	ADP
ijtc-1202	215	4	basic	basic	ADJ
ijtc-1202	215	5	forensic	forensic	ADJ
ijtc-1202	215	6	accounting	accounting	NOUN
ijtc-1202	215	7	skills	skill	NOUN
ijtc-1202	215	8	on	on	ADP
ijtc-1202	215	9	financial	financial	ADJ
ijtc-1202	215	10	reporting	reporting	NOUN
ijtc-1202	215	11	credibility	credibility	NOUN
ijtc-1202	215	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	VERB
ijtc-1202	215	13	the	the	DET
ijtc-1202	215	14	impact	impact	NOUN
ijtc-1202	215	15	of	of	ADP
ijtc-1202	215	16	forensic	forensic	ADJ
ijtc-1202	215	17	skills	skill	NOUN
ijtc-1202	215	18	on	on	ADP
ijtc-1202	215	19	fraud	fraud	NOUN
ijtc-1202	215	20	detection	detection	NOUN
ijtc-1202	215	21	in	in	ADP
ijtc-1202	215	22	federal	federal	ADJ
ijtc-1202	215	23	government	government	NOUN
ijtc-1202	215	24	agencies	agency	NOUN
ijtc-1202	215	25	in	in	ADP
ijtc-1202	215	26	nigeria	nigeria	PROPN
ijtc-1202	215	27	ofili	ofili	PROPN
ijtc-1202	215	28	,	,	PUNCT
ijtc-1202	215	29	ebogbue	ebogbue	NOUN
ijtc-1202	215	30	,	,	PUNCT
ijtc-1202	215	31	and	and	CCONJ
ijtc-1202	215	32	idogho	idogho	NOUN
ijtc-1202	215	33	603	603	NUM
ijtc-1202	215	34	|	|	ADV
ijtc-1202	215	35	ilomata	ilomata	PROPN
ijtc-1202	215	36	international	international	ADJ
ijtc-1202	215	37	journal	journal	NOUN
ijtc-1202	215	38	of	of	ADP
ijtc-1202	215	39	tax	tax	PROPN
ijtc-1202	215	40	&	&	CCONJ
ijtc-1202	215	41	accounting	accounting	NOUN
ijtc-1202	215	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1202	215	43	among	among	ADP
ijtc-1202	215	44	listed	list	VERB
ijtc-1202	215	45	firms	firm	NOUN
ijtc-1202	215	46	in	in	ADP
ijtc-1202	215	47	nigeria	nigeria	PROPN
ijtc-1202	215	48	.	.	PUNCT
ijtc-1202	216	1	international	international	ADJ
ijtc-1202	216	2	conference	conference	NOUN
ijtc-1202	216	3	on	on	ADP
ijtc-1202	216	4	energy	energy	NOUN
ijtc-1202	216	5	and	and	CCONJ
ijtc-1202	216	6	sustainable	sustainable	ADJ
ijtc-1202	216	7	environment	environment	NOUN
ijtc-1202	216	8	,	,	PUNCT
ijtc-1202	216	9	1	1	NUM
ijtc-1202	216	10	–	–	SYM
ijtc-1202	216	11	12	12	NUM
ijtc-1202	216	12	.	.	PUNCT
ijtc-1202	217	1	https://doi.org/10.1088/1755-1315/331/1/012041	https://doi.org/10.1088/1755-1315/331/1/012041	PROPN
ijtc-1202	217	2	dauda	dauda	PROPN
ijtc-1202	217	3	,	,	PUNCT
ijtc-1202	217	4	i.	i.	PROPN
ijtc-1202	217	5	,	,	PUNCT
ijtc-1202	217	6	&	&	CCONJ
ijtc-1202	217	7	abubakar	abubakar	PROPN
ijtc-1202	217	8	,	,	PUNCT
ijtc-1202	217	9	s.	s.	PROPN
ijtc-1202	217	10	(	(	PUNCT
ijtc-1202	217	11	2020	2020	NUM
ijtc-1202	217	12	)	)	PUNCT
ijtc-1202	217	13	.	.	PUNCT
ijtc-1202	218	1	forensic	forensic	ADJ
ijtc-1202	218	2	accounting	accounting	NOUN
ijtc-1202	218	3	and	and	CCONJ
ijtc-1202	218	4	investigation	investigation	NOUN
ijtc-1202	218	5	:	:	PUNCT
ijtc-1202	218	6	bridging	bridge	VERB
ijtc-1202	218	7	the	the	DET
ijtc-1202	218	8	audit	audit	NOUN
ijtc-1202	218	9	expectation	expectation	NOUN
ijtc-1202	218	10	gap	gap	NOUN
ijtc-1202	218	11	in	in	ADP
ijtc-1202	218	12	the	the	DET
ijtc-1202	218	13	public	public	ADJ
ijtc-1202	218	14	sector	sector	NOUN
ijtc-1202	218	15	of	of	ADP
ijtc-1202	218	16	nasarawa	nasarawa	PROPN
ijtc-1202	218	17	state	state	PROPN
ijtc-1202	218	18	,	,	PUNCT
ijtc-1202	218	19	nigeria	nigeria	PROPN
ijtc-1202	218	20	.	.	PUNCT
ijtc-1202	219	1	london	london	PROPN
ijtc-1202	219	2	journals	journal	NOUN
ijtc-1202	219	3	press	press	PROPN
ijtc-1202	219	4	,	,	PUNCT
ijtc-1202	219	5	20(1	20(1	NUM
ijtc-1202	219	6	)	)	PUNCT
ijtc-1202	219	7	,	,	PUNCT
ijtc-1202	219	8	11–23	11–23	NUM
ijtc-1202	219	9	.	.	PUNCT
ijtc-1202	220	1	enofe	enofe	ADJ
ijtc-1202	220	2	,	,	PUNCT
ijtc-1202	220	3	a.	a.	NOUN
ijtc-1202	220	4	o.	o.	PROPN
ijtc-1202	220	5	,	,	PUNCT
ijtc-1202	220	6	utomwen	utomwen	NOUN
ijtc-1202	220	7	,	,	PUNCT
ijtc-1202	220	8	o.	o.	PROPN
ijtc-1202	220	9	a.	a.	PROPN
ijtc-1202	220	10	,	,	PUNCT
ijtc-1202	220	11	&	&	CCONJ
ijtc-1202	220	12	danjuma	danjuma	PROPN
ijtc-1202	220	13	,	,	PUNCT
ijtc-1202	220	14	e.	e.	PROPN
ijtc-1202	220	15	j.	j.	PROPN
ijtc-1202	220	16	(	(	PUNCT
ijtc-1202	220	17	2015	2015	NUM
ijtc-1202	220	18	)	)	PUNCT
ijtc-1202	220	19	.	.	PUNCT
ijtc-1202	221	1	the	the	DET
ijtc-1202	221	2	role	role	NOUN
ijtc-1202	221	3	of	of	ADP
ijtc-1202	221	4	forensic	forensic	ADJ
ijtc-1202	221	5	accounting	accounting	NOUN
ijtc-1202	221	6	in	in	ADP
ijtc-1202	221	7	mitigating	mitigate	VERB
ijtc-1202	221	8	financial	financial	ADJ
ijtc-1202	221	9	crimes	crime	NOUN
ijtc-1202	221	10	.	.	PUNCT
ijtc-1202	222	1	international	international	ADJ
ijtc-1202	222	2	journal	journal	NOUN
ijtc-1202	222	3	of	of	ADP
ijtc-1202	222	4	advanced	advanced	ADJ
ijtc-1202	222	5	academic	academic	ADJ
ijtc-1202	222	6	research	research	NOUN
ijtc-1202	222	7	social	social	ADJ
ijtc-1202	222	8	sciences	science	NOUN
ijtc-1202	222	9	and	and	CCONJ
ijtc-1202	222	10	education	education	NOUN
ijtc-1202	222	11	,	,	PUNCT
ijtc-1202	222	12	18–35	18–35	NUM
ijtc-1202	222	13	.	.	PUNCT
ijtc-1202	222	14	eze	eze	PROPN
ijtc-1202	222	15	,	,	PUNCT
ijtc-1202	222	16	e.	e.	PROPN
ijtc-1202	222	17	,	,	PUNCT
ijtc-1202	222	18	&	&	CCONJ
ijtc-1202	222	19	okoye	okoye	PROPN
ijtc-1202	222	20	,	,	PUNCT
ijtc-1202	222	21	e.	e.	PROPN
ijtc-1202	222	22	i.	i.	PROPN
ijtc-1202	222	23	(	(	PUNCT
ijtc-1202	222	24	2019	2019	NUM
ijtc-1202	222	25	)	)	PUNCT
ijtc-1202	222	26	.	.	PUNCT
ijtc-1202	223	1	forensic	forensic	ADJ
ijtc-1202	223	2	accounting	accounting	NOUN
ijtc-1202	223	3	and	and	CCONJ
ijtc-1202	223	4	fraud	fraud	NOUN
ijtc-1202	223	5	detection	detection	NOUN
ijtc-1202	223	6	and	and	CCONJ
ijtc-1202	223	7	prevention	prevention	NOUN
ijtc-1202	223	8	in	in	ADP
ijtc-1202	223	9	imo	imo	PROPN
ijtc-1202	223	10	state	state	NOUN
ijtc-1202	223	11	public	public	ADJ
ijtc-1202	223	12	sector	sector	NOUN
ijtc-1202	223	13	.	.	PUNCT
ijtc-1202	224	1	international	international	ADJ
ijtc-1202	224	2	accounting	accounting	NOUN
ijtc-1202	224	3	and	and	CCONJ
ijtc-1202	224	4	taxation	taxation	NOUN
ijtc-1202	224	5	research	research	NOUN
ijtc-1202	224	6	group	group	NOUN
ijtc-1202	224	7	,	,	PUNCT
ijtc-1202	224	8	3(1	3(1	NUM
ijtc-1202	224	9	)	)	PUNCT
ijtc-1202	224	10	,	,	PUNCT
ijtc-1202	224	11	12–26	12–26	NUM
ijtc-1202	224	12	.	.	PUNCT
ijtc-1202	224	13	eze	eze	PROPN
ijtc-1202	224	14	,	,	PUNCT
ijtc-1202	224	15	g.	g.	PROPN
ijtc-1202	224	16	p.	p.	PROPN
ijtc-1202	224	17	(	(	PUNCT
ijtc-1202	224	18	2019	2019	NUM
ijtc-1202	224	19	)	)	PUNCT
ijtc-1202	224	20	.	.	PUNCT
ijtc-1202	225	1	corporate	corporate	ADJ
ijtc-1202	225	2	fraud	fraud	NOUN
ijtc-1202	225	3	and	and	CCONJ
ijtc-1202	225	4	forensic	forensic	ADJ
ijtc-1202	225	5	accounting	accounting	NOUN
ijtc-1202	225	6	.	.	PUNCT
ijtc-1202	226	1	vinson	vinson	PROPN
ijtc-1202	226	2	publishers	publisher	NOUN
ijtc-1202	226	3	.	.	PUNCT
ijtc-1202	227	1	franca	franca	NOUN
ijtc-1202	227	2	,	,	PUNCT
ijtc-1202	227	3	l.-a	l.-a	PROPN
ijtc-1202	227	4	.	.	PUNCT
ijtc-1202	228	1	e.	e.	PROPN
ijtc-1202	228	2	,	,	PUNCT
ijtc-1202	228	3	ofurum	ofurum	PROPN
ijtc-1202	228	4	,	,	PUNCT
ijtc-1202	228	5	c.	c.	PROPN
ijtc-1202	228	6	,	,	PUNCT
ijtc-1202	228	7	&	&	CCONJ
ijtc-1202	228	8	solomon	solomon	PROPN
ijtc-1202	228	9	,	,	PUNCT
ijtc-1202	228	10	e.	e.	PROPN
ijtc-1202	228	11	(	(	PUNCT
ijtc-1202	228	12	2023	2023	NUM
ijtc-1202	228	13	)	)	PUNCT
ijtc-1202	228	14	.	.	PUNCT
ijtc-1202	229	1	forensic	forensic	ADJ
ijtc-1202	229	2	accounting	accounting	NOUN
ijtc-1202	229	3	and	and	CCONJ
ijtc-1202	229	4	fraud	fraud	NOUN
ijtc-1202	229	5	detection	detection	NOUN
ijtc-1202	229	6	in	in	ADP
ijtc-1202	229	7	nigerian	nigerian	ADJ
ijtc-1202	229	8	public	public	ADJ
ijtc-1202	229	9	sector	sector	NOUN
ijtc-1202	229	10	:	:	PUNCT
ijtc-1202	229	11	a	a	DET
ijtc-1202	229	12	case	case	NOUN
ijtc-1202	229	13	study	study	NOUN
ijtc-1202	229	14	of	of	ADP
ijtc-1202	229	15	rivers	river	NOUN
ijtc-1202	229	16	state	state	PROPN
ijtc-1202	229	17	.	.	PUNCT
ijtc-1202	230	1	asian	asian	ADJ
ijtc-1202	230	2	journal	journal	PROPN
ijtc-1202	230	3	of	of	ADP
ijtc-1202	230	4	economics	economic	NOUN
ijtc-1202	230	5	,	,	PUNCT
ijtc-1202	230	6	finance	finance	NOUN
ijtc-1202	230	7	,	,	PUNCT
ijtc-1202	230	8	and	and	CCONJ
ijtc-1202	230	9	management	management	NOUN
ijtc-1202	230	10	,	,	PUNCT
ijtc-1202	230	11	5(1	5(1	NUM
ijtc-1202	230	12	)	)	PUNCT
ijtc-1202	230	13	,	,	PUNCT
ijtc-1202	230	14	275–286	275–286	NUM
ijtc-1202	230	15	.	.	PUNCT
ijtc-1202	231	1	https://globalpresshub.com/index.php/ajefm/article/view/1859	https://globalpresshub.com/index.php/ajefm/article/view/1859	X
ijtc-1202	231	2	.	.	PUNCT
ijtc-1202	232	1	g	g	NOUN
ijtc-1202	232	2	,	,	PUNCT
ijtc-1202	232	3	a.	a.	NOUN
ijtc-1202	232	4	m.	m.	PROPN
ijtc-1202	232	5	n.	n.	PROPN
ijtc-1202	232	6	,	,	PUNCT
ijtc-1202	232	7	&	&	CCONJ
ijtc-1202	232	8	atah	atah	PROPN
ijtc-1202	232	9	,	,	PUNCT
ijtc-1202	232	10	c.	c.	PROPN
ijtc-1202	232	11	a.	a.	PROPN
ijtc-1202	232	12	(	(	PUNCT
ijtc-1202	232	13	2023	2023	NUM
ijtc-1202	232	14	)	)	PUNCT
ijtc-1202	232	15	.	.	PUNCT
ijtc-1202	233	1	forensic	forensic	ADJ
ijtc-1202	233	2	accounting	accounting	NOUN
ijtc-1202	233	3	techniques	technique	NOUN
ijtc-1202	233	4	on	on	ADP
ijtc-1202	233	5	fraud	fraud	NOUN
ijtc-1202	233	6	prevention	prevention	NOUN
ijtc-1202	233	7	in	in	ADP
ijtc-1202	233	8	tertiary	tertiary	ADJ
ijtc-1202	233	9	institutions	institution	NOUN
ijtc-1202	233	10	in	in	ADP
ijtc-1202	233	11	cross	cross	PROPN
ijtc-1202	233	12	river	river	PROPN
ijtc-1202	233	13	state	state	PROPN
ijtc-1202	233	14	,	,	PUNCT
ijtc-1202	233	15	nigeria	nigeria	PROPN
ijtc-1202	233	16	.	.	PUNCT
ijtc-1202	234	1	mediterranean	mediterranean	PROPN
ijtc-1202	234	2	journal	journal	PROPN
ijtc-1202	234	3	of	of	ADP
ijtc-1202	234	4	social	social	ADJ
ijtc-1202	234	5	sciences	science	NOUN
ijtc-1202	234	6	,	,	PUNCT
ijtc-1202	234	7	14(1	14(1	NUM
ijtc-1202	234	8	)	)	PUNCT
ijtc-1202	234	9	,	,	PUNCT
ijtc-1202	234	10	46–59	46–59	PROPN
ijtc-1202	234	11	.	.	PUNCT
ijtc-1202	235	1	hassan	hassan	PROPN
ijtc-1202	235	2	,	,	PUNCT
ijtc-1202	235	3	j.	j.	PROPN
ijtc-1202	235	4	m.	m.	PROPN
ijtc-1202	235	5	,	,	PUNCT
ijtc-1202	235	6	samara	samara	PROPN
ijtc-1202	235	7	,	,	PUNCT
ijtc-1202	235	8	h.	h.	PROPN
ijtc-1202	235	9	h.	h.	PROPN
ijtc-1202	235	10	,	,	PUNCT
ijtc-1202	235	11	&	&	CCONJ
ijtc-1202	235	12	mohsen	mohsen	PROPN
ijtc-1202	235	13	,	,	PUNCT
ijtc-1202	235	14	h.	h.	PROPN
ijtc-1202	235	15	j.	j.	PROPN
ijtc-1202	235	16	(	(	PUNCT
ijtc-1202	235	17	2024	2024	NUM
ijtc-1202	235	18	)	)	PUNCT
ijtc-1202	235	19	.	.	PUNCT
ijtc-1202	236	1	the	the	DET
ijtc-1202	236	2	impact	impact	NOUN
ijtc-1202	236	3	of	of	ADP
ijtc-1202	236	4	forensic	forensic	ADJ
ijtc-1202	236	5	accounting	accounting	NOUN
ijtc-1202	236	6	on	on	ADP
ijtc-1202	236	7	combating	combat	VERB
ijtc-1202	236	8	the	the	DET
ijtc-1202	236	9	financial	financial	ADJ
ijtc-1202	236	10	fraud	fraud	NOUN
ijtc-1202	236	11	an	an	DET
ijtc-1202	236	12	exploratory	exploratory	ADJ
ijtc-1202	236	13	study	study	NOUN
ijtc-1202	236	14	of	of	ADP
ijtc-1202	236	15	the	the	DET
ijtc-1202	236	16	opinions	opinion	NOUN
ijtc-1202	236	17	of	of	ADP
ijtc-1202	236	18	a	a	DET
ijtc-1202	236	19	sample	sample	NOUN
ijtc-1202	236	20	of	of	ADP
ijtc-1202	236	21	accountants	accountant	NOUN
ijtc-1202	236	22	in	in	ADP
ijtc-1202	236	23	commercial	commercial	ADJ
ijtc-1202	236	24	banks	bank	NOUN
ijtc-1202	236	25	in	in	ADP
ijtc-1202	236	26	basra	basra	PROPN
ijtc-1202	236	27	.	.	PUNCT
ijtc-1202	237	1	international	international	ADJ
ijtc-1202	237	2	journal	journal	PROPN
ijtc-1202	237	3	of	of	ADP
ijtc-1202	237	4	management	management	NOUN
ijtc-1202	237	5	and	and	CCONJ
ijtc-1202	237	6	organizational	organizational	ADJ
ijtc-1202	237	7	research	research	NOUN
ijtc-1202	237	8	,	,	PUNCT
ijtc-1202	237	9	33	33	NUM
ijtc-1202	237	10	–	–	SYM
ijtc-1202	237	11	39	39	NUM
ijtc-1202	237	12	.	.	PUNCT
ijtc-1202	238	1	https://doi.org/10.54660/ijmor.2024.3.2.33-39	https://doi.org/10.54660/ijmor.2024.3.2.33-39	PROPN
ijtc-1202	238	2	joshi	joshi	PROPN
ijtc-1202	238	3	,	,	PUNCT
ijtc-1202	238	4	k.	k.	PROPN
ijtc-1202	238	5	,	,	PUNCT
ijtc-1202	238	6	&	&	CCONJ
ijtc-1202	238	7	gallani	gallani	PROPN
ijtc-1202	238	8	,	,	PUNCT
ijtc-1202	238	9	v.	v.	PROPN
ijtc-1202	238	10	(	(	PUNCT
ijtc-1202	238	11	2024	2024	NUM
ijtc-1202	238	12	)	)	PUNCT
ijtc-1202	238	13	.	.	PUNCT
ijtc-1202	239	1	detecting	detect	VERB
ijtc-1202	239	2	and	and	CCONJ
ijtc-1202	239	3	preventing	prevent	VERB
ijtc-1202	239	4	fraud	fraud	NOUN
ijtc-1202	239	5	through	through	ADP
ijtc-1202	239	6	forensic	forensic	ADJ
ijtc-1202	239	7	accounting	accounting	NOUN
ijtc-1202	239	8	.	.	PUNCT
ijtc-1202	240	1	gap	gap	NOUN
ijtc-1202	240	2	bodhi	bodhi	PROPN
ijtc-1202	240	3	taru	taru	PROPN
ijtc-1202	240	4	,	,	PUNCT
ijtc-1202	240	5	a	a	DET
ijtc-1202	240	6	global	global	ADJ
ijtc-1202	240	7	journal	journal	NOUN
ijtc-1202	240	8	of	of	ADP
ijtc-1202	240	9	humanities	humanity	NOUN
ijtc-1202	240	10	,	,	PUNCT
ijtc-1202	240	11	3(1	3(1	NUM
ijtc-1202	240	12	)	)	PUNCT
ijtc-1202	240	13	,	,	PUNCT
ijtc-1202	240	14	41–47	41–47	NOUN
ijtc-1202	240	15	.	.	PUNCT
ijtc-1202	241	1	mansor	mansor	PROPN
ijtc-1202	241	2	,	,	PUNCT
ijtc-1202	241	3	n.	n.	PROPN
ijtc-1202	241	4	,	,	PUNCT
ijtc-1202	241	5	&	&	CCONJ
ijtc-1202	241	6	abdullahi	abdullahi	PROPN
ijtc-1202	241	7	,	,	PUNCT
ijtc-1202	241	8	r.	r.	PROPN
ijtc-1202	241	9	(	(	PUNCT
ijtc-1202	241	10	2015	2015	NUM
ijtc-1202	241	11	)	)	PUNCT
ijtc-1202	241	12	.	.	PUNCT
ijtc-1202	242	1	fraud	fraud	NOUN
ijtc-1202	242	2	triangle	triangle	PROPN
ijtc-1202	242	3	theory	theory	NOUN
ijtc-1202	242	4	and	and	CCONJ
ijtc-1202	242	5	fraud	fraud	NOUN
ijtc-1202	242	6	diamond	diamond	NOUN
ijtc-1202	242	7	theory	theory	NOUN
ijtc-1202	242	8	.	.	PUNCT
ijtc-1202	243	1	understanding	understand	VERB
ijtc-1202	243	2	the	the	DET
ijtc-1202	243	3	convergent	convergent	NOUN
ijtc-1202	243	4	and	and	CCONJ
ijtc-1202	243	5	divergent	divergent	ADJ
ijtc-1202	243	6	for	for	ADP
ijtc-1202	243	7	future	future	ADJ
ijtc-1202	243	8	research	research	NOUN
ijtc-1202	243	9	.	.	PUNCT
ijtc-1202	244	1	international	international	ADJ
ijtc-1202	244	2	journal	journal	PROPN
ijtc-1202	244	3	of	of	ADP
ijtc-1202	244	4	academic	academic	ADJ
ijtc-1202	244	5	research	research	NOUN
ijtc-1202	244	6	in	in	ADP
ijtc-1202	244	7	accounting	accounting	NOUN
ijtc-1202	244	8	,	,	PUNCT
ijtc-1202	244	9	finance	finance	NOUN
ijtc-1202	244	10	and	and	CCONJ
ijtc-1202	244	11	management	management	NOUN
ijtc-1202	244	12	science	science	NOUN
ijtc-1202	244	13	,	,	PUNCT
ijtc-1202	244	14	1(4	1(4	NUM
ijtc-1202	244	15	)	)	PUNCT
ijtc-1202	244	16	,	,	PUNCT
ijtc-1202	244	17	38–45	38–45	NUM
ijtc-1202	244	18	.	.	PUNCT
ijtc-1202	245	1	modugu	modugu	NOUN
ijtc-1202	245	2	,	,	PUNCT
ijtc-1202	245	3	k.	k.	PROPN
ijtc-1202	245	4	,	,	PUNCT
ijtc-1202	245	5	&	&	CCONJ
ijtc-1202	245	6	anyaduba	anyaduba	PROPN
ijtc-1202	245	7	j.	j.	PROPN
ijtc-1202	245	8	(	(	PUNCT
ijtc-1202	245	9	2013	2013	NUM
ijtc-1202	245	10	)	)	PUNCT
ijtc-1202	245	11	.	.	PUNCT
ijtc-1202	246	1	forensic	forensic	ADJ
ijtc-1202	246	2	accounting	accounting	NOUN
ijtc-1202	246	3	and	and	CCONJ
ijtc-1202	246	4	financial	financial	ADJ
ijtc-1202	246	5	fraud	fraud	NOUN
ijtc-1202	246	6	in	in	ADP
ijtc-1202	246	7	nigeria	nigeria	PROPN
ijtc-1202	246	8	:	:	PUNCT
ijtc-1202	246	9	an	an	DET
ijtc-1202	246	10	empirical	empirical	ADJ
ijtc-1202	246	11	approach	approach	NOUN
ijtc-1202	246	12	.	.	PUNCT
ijtc-1202	247	1	international	international	ADJ
ijtc-1202	247	2	journal	journal	PROPN
ijtc-1202	247	3	of	of	ADP
ijtc-1202	247	4	business	business	NOUN
ijtc-1202	247	5	and	and	CCONJ
ijtc-1202	247	6	social	social	ADJ
ijtc-1202	247	7	science	science	NOUN
ijtc-1202	247	8	,	,	PUNCT
ijtc-1202	247	9	4(7	4(7	NUM
ijtc-1202	247	10	)	)	PUNCT
ijtc-1202	247	11	,	,	PUNCT
ijtc-1202	247	12	281	281	NUM
ijtc-1202	247	13	–	–	SYM
ijtc-1202	247	14	289	289	NUM
ijtc-1202	247	15	.	.	PUNCT
ijtc-1202	248	1	ngozi	ngozi	PROPN
ijtc-1202	248	2	,	,	PUNCT
ijtc-1202	248	3	i.	i.	PROPN
ijtc-1202	248	4	b.	b.	PROPN
ijtc-1202	248	5	(	(	PUNCT
ijtc-1202	248	6	2015	2015	NUM
ijtc-1202	248	7	)	)	PUNCT
ijtc-1202	248	8	.	.	PUNCT
ijtc-1202	249	1	empirical	empirical	ADJ
ijtc-1202	249	2	analysis	analysis	NOUN
ijtc-1202	249	3	on	on	ADP
ijtc-1202	249	4	the	the	DET
ijtc-1202	249	5	use	use	NOUN
ijtc-1202	249	6	of	of	ADP
ijtc-1202	249	7	forensic	forensic	ADJ
ijtc-1202	249	8	accounting	accounting	NOUN
ijtc-1202	249	9	techniques	technique	NOUN
ijtc-1202	249	10	in	in	ADP
ijtc-1202	249	11	curbing	curb	VERB
ijtc-1202	249	12	creative	creative	ADJ
ijtc-1202	249	13	accounting	accounting	NOUN
ijtc-1202	249	14	.	.	PUNCT
ijtc-1202	250	1	international	international	ADJ
ijtc-1202	250	2	journal	journal	PROPN
ijtc-1202	250	3	of	of	ADP
ijtc-1202	250	4	economics	economic	NOUN
ijtc-1202	250	5	,	,	PUNCT
ijtc-1202	250	6	commerce	commerce	NOUN
ijtc-1202	250	7	and	and	CCONJ
ijtc-1202	250	8	management	management	NOUN
ijtc-1202	250	9	united	united	PROPN
ijtc-1202	250	10	kingdom	kingdom	PROPN
ijtc-1202	250	11	,	,	PUNCT
ijtc-1202	250	12	3(1	3(1	NUM
ijtc-1202	250	13	)	)	PUNCT
ijtc-1202	250	14	,	,	PUNCT
ijtc-1202	250	15	1–15	1–15	PROPN
ijtc-1202	250	16	.	.	PUNCT
ijtc-1202	251	1	nisak	nisak	PROPN
ijtc-1202	251	2	,	,	PUNCT
ijtc-1202	251	3	c.	c.	PROPN
ijtc-1202	251	4	,	,	PUNCT
ijtc-1202	251	5	&	&	CCONJ
ijtc-1202	251	6	kurniawan	kurniawan	PROPN
ijtc-1202	251	7	,	,	PUNCT
ijtc-1202	251	8	f.	f.	PROPN
ijtc-1202	251	9	a.	a.	PROPN
ijtc-1202	251	10	(	(	PUNCT
ijtc-1202	251	11	2013	2013	NUM
ijtc-1202	251	12	)	)	PUNCT
ijtc-1202	251	13	.	.	PUNCT
ijtc-1202	252	1	sistem	sistem	PROPN
ijtc-1202	252	2	pengendalian	pengendalian	PROPN
ijtc-1202	252	3	intern	intern	PROPN
ijtc-1202	252	4	dalam	dalam	PROPN
ijtc-1202	252	5	pencegahan	pencegahan	PROPN
ijtc-1202	252	6	fraud	fraud	PROPN
ijtc-1202	252	7	pada	pada	PROPN
ijtc-1202	252	8	satuan	satuan	PROPN
ijtc-1202	252	9	kerja	kerja	PROPN
ijtc-1202	252	10	perangkat	perangkat	PROPN
ijtc-1202	252	11	daerah	daerah	PROPN
ijtc-1202	252	12	(	(	PUNCT
ijtc-1202	252	13	skpd	skpd	PROPN
ijtc-1202	252	14	)	)	PUNCT
ijtc-1202	252	15	pada	pada	PROPN
ijtc-1202	252	16	kabupaten	kabupaten	PROPN
ijtc-1202	252	17	bangkalan	bangkalan	PROPN
ijtc-1202	252	18	.	.	PUNCT
ijtc-1202	253	1	journal	journal	PROPN
ijtc-1202	253	2	of	of	ADP
ijtc-1202	253	3	auditing	auditing	NOUN
ijtc-1202	253	4	,	,	PUNCT
ijtc-1202	253	5	finance	finance	NOUN
ijtc-1202	253	6	,	,	PUNCT
ijtc-1202	253	7	and	and	CCONJ
ijtc-1202	253	8	forensic	forensic	ADJ
ijtc-1202	253	9	accounting	accounting	NOUN
ijtc-1202	253	10	,	,	PUNCT
ijtc-1202	253	11	1(1	1(1	NUM
ijtc-1202	253	12	)	)	PUNCT
ijtc-1202	253	13	,	,	PUNCT
ijtc-1202	253	14	15–22	15–22	NUM
ijtc-1202	253	15	.	.	PUNCT
ijtc-1202	254	1	offor	offor	PROPN
ijtc-1202	254	2	,	,	PUNCT
ijtc-1202	254	3	n.	n.	PROPN
ijtc-1202	254	4	,	,	PUNCT
ijtc-1202	254	5	h.	h.	PROPN
ijtc-1202	254	6	,	,	PUNCT
ijtc-1202	254	7	o.	o.	PROPN
ijtc-1202	254	8	i.	i.	PROPN
ijtc-1202	254	9	,	,	PUNCT
ijtc-1202	254	10	&	&	CCONJ
ijtc-1202	254	11	akaegbobi	akaegbobi	PROPN
ijtc-1202	254	12	,	,	PUNCT
ijtc-1202	254	13	t.	t.	PROPN
ijtc-1202	254	14	n.	n.	PROPN
ijtc-1202	254	15	(	(	PUNCT
ijtc-1202	254	16	2022	2022	NUM
ijtc-1202	254	17	)	)	PUNCT
ijtc-1202	254	18	.	.	PUNCT
ijtc-1202	255	1	forensic	forensic	ADJ
ijtc-1202	255	2	audit	audit	NOUN
ijtc-1202	255	3	and	and	CCONJ
ijtc-1202	255	4	economic	economic	ADJ
ijtc-1202	255	5	crime	crime	NOUN
ijtc-1202	255	6	:	:	PUNCT
ijtc-1202	255	7	emerging	emerge	VERB
ijtc-1202	255	8	issues	issue	NOUN
ijtc-1202	255	9	in	in	ADP
ijtc-1202	255	10	nigerian	nigerian	ADJ
ijtc-1202	255	11	public	public	ADJ
ijtc-1202	255	12	sector	sector	NOUN
ijtc-1202	255	13	.	.	PUNCT
ijtc-1202	256	1	journal	journal	NOUN
ijtc-1202	256	2	of	of	ADP
ijtc-1202	256	3	accounting	accounting	NOUN
ijtc-1202	256	4	and	and	CCONJ
ijtc-1202	256	5	financial	financial	ADJ
ijtc-1202	256	6	management	management	NOUN
ijtc-1202	256	7	,	,	PUNCT
ijtc-1202	256	8	8(3	8(3	NUM
ijtc-1202	256	9	)	)	PUNCT
ijtc-1202	256	10	,	,	PUNCT
ijtc-1202	256	11	13–30	13–30	NUM
ijtc-1202	256	12	.	.	PUNCT
ijtc-1202	257	1	ogiriki	ogiriki	PROPN
ijtc-1202	257	2	,	,	PUNCT
ijtc-1202	257	3	t.	t.	PROPN
ijtc-1202	257	4	,	,	PUNCT
ijtc-1202	257	5	&	&	CCONJ
ijtc-1202	257	6	appah	appah	PROPN
ijtc-1202	257	7	,	,	PUNCT
ijtc-1202	257	8	e.	e.	PROPN
ijtc-1202	257	9	(	(	PUNCT
ijtc-1202	257	10	2018	2018	NUM
ijtc-1202	257	11	)	)	PUNCT
ijtc-1202	257	12	.	.	PUNCT
ijtc-1202	258	1	forensic	forensic	ADJ
ijtc-1202	258	2	accounting	accounting	NOUN
ijtc-1202	258	3	&	&	CCONJ
ijtc-1202	258	4	auditing	auditing	NOUN
ijtc-1202	258	5	techniques	technique	NOUN
ijtc-1202	258	6	on	on	ADP
ijtc-1202	258	7	public	public	ADJ
ijtc-1202	258	8	sector	sector	NOUN
ijtc-1202	258	9	fraud	fraud	NOUN
ijtc-1202	258	10	in	in	ADP
ijtc-1202	258	11	nigeria	nigeria	PROPN
ijtc-1202	258	12	.	.	PUNCT
ijtc-1202	259	1	international	international	ADJ
ijtc-1202	259	2	journal	journal	PROPN
ijtc-1202	259	3	of	of	ADP
ijtc-1202	259	4	african	african	ADJ
ijtc-1202	259	5	and	and	CCONJ
ijtc-1202	259	6	asian	asian	ADJ
ijtc-1202	259	7	studies	study	NOUN
ijtc-1202	259	8	,	,	PUNCT
ijtc-1202	259	9	47(7	47(7	NOUN
ijtc-1202	259	10	)	)	PUNCT
ijtc-1202	259	11	,	,	PUNCT
ijtc-1202	259	12	7–16	7–16	PROPN
ijtc-1202	259	13	.	.	PUNCT
ijtc-1202	260	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1202	260	2	the	the	DET
ijtc-1202	260	3	impact	impact	NOUN
ijtc-1202	260	4	of	of	ADP
ijtc-1202	260	5	forensic	forensic	ADJ
ijtc-1202	260	6	skills	skill	NOUN
ijtc-1202	260	7	on	on	ADP
ijtc-1202	260	8	fraud	fraud	NOUN
ijtc-1202	260	9	detection	detection	NOUN
ijtc-1202	260	10	in	in	ADP
ijtc-1202	260	11	federal	federal	ADJ
ijtc-1202	260	12	government	government	NOUN
ijtc-1202	260	13	agencies	agency	NOUN
ijtc-1202	260	14	in	in	ADP
ijtc-1202	260	15	nigeria	nigeria	PROPN
ijtc-1202	260	16	ofili	ofili	PROPN
ijtc-1202	260	17	,	,	PUNCT
ijtc-1202	260	18	ebogbue	ebogbue	NOUN
ijtc-1202	260	19	,	,	PUNCT
ijtc-1202	260	20	and	and	CCONJ
ijtc-1202	260	21	idogho	idogho	NOUN
ijtc-1202	260	22	604	604	NUM
ijtc-1202	260	23	|	|	ADV
ijtc-1202	260	24	ilomata	ilomata	PROPN
ijtc-1202	260	25	international	international	ADJ
ijtc-1202	260	26	journal	journal	NOUN
ijtc-1202	260	27	of	of	ADP
ijtc-1202	260	28	tax	tax	PROPN
ijtc-1202	260	29	&	&	CCONJ
ijtc-1202	260	30	accounting	accounting	PROPN
ijtc-1202	260	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1202	260	32	ogutu	ogutu	PROPN
ijtc-1202	260	33	,	,	PUNCT
ijtc-1202	260	34	g.	g.	PROPN
ijtc-1202	260	35	o.	o.	PROPN
ijtc-1202	260	36	,	,	PUNCT
ijtc-1202	260	37	&	&	CCONJ
ijtc-1202	260	38	ngahu	ngahu	PROPN
ijtc-1202	260	39	,	,	PUNCT
ijtc-1202	260	40	s.	s.	PROPN
ijtc-1202	260	41	(	(	PUNCT
ijtc-1202	260	42	2016	2016	NUM
ijtc-1202	260	43	)	)	PUNCT
ijtc-1202	260	44	.	.	PUNCT
ijtc-1202	261	1	application	application	NOUN
ijtc-1202	261	2	of	of	ADP
ijtc-1202	261	3	forensic	forensic	ADJ
ijtc-1202	261	4	auditing	auditing	NOUN
ijtc-1202	261	5	skills	skill	NOUN
ijtc-1202	261	6	in	in	ADP
ijtc-1202	261	7	fraud	fraud	NOUN
ijtc-1202	261	8	mitigation	mitigation	NOUN
ijtc-1202	261	9	:	:	PUNCT
ijtc-1202	261	10	a	a	DET
ijtc-1202	261	11	survey	survey	NOUN
ijtc-1202	261	12	of	of	ADP
ijtc-1202	261	13	accounting	accounting	NOUN
ijtc-1202	261	14	firms	firm	NOUN
ijtc-1202	261	15	in	in	ADP
ijtc-1202	261	16	the	the	DET
ijtc-1202	261	17	county	county	NOUN
ijtc-1202	261	18	government	government	NOUN
ijtc-1202	261	19	of	of	ADP
ijtc-1202	261	20	nakuru	nakuru	PROPN
ijtc-1202	261	21	,	,	PUNCT
ijtc-1202	261	22	kenya	kenya	PROPN
ijtc-1202	261	23	.	.	PUNCT
ijtc-1202	262	1	iosr	iosr	PROPN
ijtc-1202	262	2	journal	journal	PROPN
ijtc-1202	262	3	of	of	ADP
ijtc-1202	262	4	business	business	NOUN
ijtc-1202	262	5	and	and	CCONJ
ijtc-1202	262	6	management	management	NOUN
ijtc-1202	262	7	,	,	PUNCT
ijtc-1202	262	8	18(4	18(4	NUM
ijtc-1202	262	9	)	)	PUNCT
ijtc-1202	262	10	,	,	PUNCT
ijtc-1202	262	11	73–79	73–79	NOUN
ijtc-1202	262	12	.	.	PUNCT
ijtc-1202	263	1	ojukwu	ojukwu	PROPN
ijtc-1202	263	2	,	,	PUNCT
ijtc-1202	263	3	s.	s.	PROPN
ijtc-1202	263	4	,	,	PUNCT
ijtc-1202	263	5	ubi	ubi	PROPN
ijtc-1202	263	6	,	,	PUNCT
ijtc-1202	263	7	j.	j.	PROPN
ijtc-1202	263	8	j.	j.	PROPN
ijtc-1202	263	9	,	,	PUNCT
ijtc-1202	263	10	olugbemi	olugbemi	ADV
ijtc-1202	263	11	,	,	PUNCT
ijtc-1202	263	12	k.	k.	PROPN
ijtc-1202	263	13	o.	o.	PROPN
ijtc-1202	263	14	,	,	PUNCT
ijtc-1202	263	15	olugbemi	olugbemi	ADV
ijtc-1202	263	16	,	,	PUNCT
ijtc-1202	263	17	m.	m.	PROPN
ijtc-1202	263	18	d.	d.	PROPN
ijtc-1202	263	19	,	,	PUNCT
ijtc-1202	263	20	&	&	CCONJ
ijtc-1202	263	21	emefiele	emefiele	PROPN
ijtc-1202	263	22	,	,	PUNCT
ijtc-1202	263	23	c.	c.	PROPN
ijtc-1202	263	24	c.	c.	PROPN
ijtc-1202	263	25	(	(	PUNCT
ijtc-1202	263	26	2020	2020	NUM
ijtc-1202	263	27	)	)	PUNCT
ijtc-1202	263	28	.	.	PUNCT
ijtc-1202	264	1	forensic	forensic	ADJ
ijtc-1202	264	2	accounting	accounting	NOUN
ijtc-1202	264	3	and	and	CCONJ
ijtc-1202	264	4	fraud	fraud	NOUN
ijtc-1202	264	5	detection	detection	NOUN
ijtc-1202	264	6	in	in	ADP
ijtc-1202	264	7	nigerian	nigerian	ADJ
ijtc-1202	264	8	universities	university	NOUN
ijtc-1202	264	9	(	(	PUNCT
ijtc-1202	264	10	a	a	DET
ijtc-1202	264	11	study	study	NOUN
ijtc-1202	264	12	of	of	ADP
ijtc-1202	264	13	cross	cross	PROPN
ijtc-1202	264	14	river	river	PROPN
ijtc-1202	264	15	university	university	PROPN
ijtc-1202	264	16	of	of	ADP
ijtc-1202	264	17	technology	technology	NOUN
ijtc-1202	264	18	.	.	PUNCT
ijtc-1202	265	1	journal	journal	PROPN
ijtc-1202	265	2	of	of	ADP
ijtc-1202	265	3	accounting	accounting	NOUN
ijtc-1202	265	4	and	and	CCONJ
ijtc-1202	265	5	financial	financial	ADJ
ijtc-1202	265	6	management	management	NOUN
ijtc-1202	265	7	,	,	PUNCT
ijtc-1202	265	8	6(4	6(4	NOUN
ijtc-1202	265	9	)	)	PUNCT
ijtc-1202	265	10	,	,	PUNCT
ijtc-1202	265	11	61–72	61–72	NUM
ijtc-1202	265	12	.	.	PUNCT
ijtc-1202	266	1	okafor	okafor	PROPN
ijtc-1202	266	2	,	,	PUNCT
ijtc-1202	266	3	m.	m.	PROPN
ijtc-1202	266	4	c.	c.	PROPN
ijtc-1202	266	5	,	,	PUNCT
ijtc-1202	266	6	&	&	CCONJ
ijtc-1202	266	7	agbiogwo	agbiogwo	PROPN
ijtc-1202	266	8	,	,	PUNCT
ijtc-1202	266	9	a.	a.	NOUN
ijtc-1202	266	10	a.	a.	NOUN
ijtc-1202	266	11	(	(	PUNCT
ijtc-1202	266	12	2016	2016	NUM
ijtc-1202	266	13	)	)	PUNCT
ijtc-1202	266	14	.	.	PUNCT
ijtc-1202	267	1	effects	effect	NOUN
ijtc-1202	267	2	of	of	ADP
ijtc-1202	267	3	forensic	forensic	ADJ
ijtc-1202	267	4	accounting	accounting	NOUN
ijtc-1202	267	5	skills	skill	NOUN
ijtc-1202	267	6	on	on	ADP
ijtc-1202	267	7	the	the	DET
ijtc-1202	267	8	management	management	NOUN
ijtc-1202	267	9	of	of	ADP
ijtc-1202	267	10	bank	bank	NOUN
ijtc-1202	267	11	fraud	fraud	NOUN
ijtc-1202	267	12	in	in	ADP
ijtc-1202	267	13	nigeria	nigeria	PROPN
ijtc-1202	267	14	.	.	PUNCT
ijtc-1202	268	1	european	european	PROPN
ijtc-1202	268	2	journal	journal	PROPN
ijtc-1202	268	3	of	of	ADP
ijtc-1202	268	4	accounting	accounting	NOUN
ijtc-1202	268	5	,	,	PUNCT
ijtc-1202	268	6	auditing	auditing	NOUN
ijtc-1202	268	7	and	and	CCONJ
ijtc-1202	268	8	finance	finance	NOUN
ijtc-1202	268	9	research	research	NOUN
ijtc-1202	268	10	,	,	PUNCT
ijtc-1202	268	11	4(6	4(6	NUM
ijtc-1202	268	12	)	)	PUNCT
ijtc-1202	268	13	,	,	PUNCT
ijtc-1202	268	14	70	70	NUM
ijtc-1202	268	15	–	–	PUNCT
ijtc-1202	268	16	80	80	NUM
ijtc-1202	268	17	.	.	PUNCT
ijtc-1202	269	1	okoye	okoye	PROPN
ijtc-1202	269	2	,	,	PUNCT
ijtc-1202	269	3	e.	e.	PROPN
ijtc-1202	269	4	i.	i.	PROPN
ijtc-1202	269	5	,	,	PUNCT
ijtc-1202	269	6	&	&	CCONJ
ijtc-1202	269	7	gbegi	gbegi	PROPN
ijtc-1202	269	8	,	,	PUNCT
ijtc-1202	269	9	d.	d.	PROPN
ijtc-1202	269	10	o.	o.	PROPN
ijtc-1202	269	11	(	(	PUNCT
ijtc-1202	269	12	2013	2013	NUM
ijtc-1202	269	13	)	)	PUNCT
ijtc-1202	269	14	.	.	PUNCT
ijtc-1202	270	1	forensic	forensic	ADJ
ijtc-1202	270	2	accounting	accounting	NOUN
ijtc-1202	270	3	:	:	PUNCT
ijtc-1202	270	4	a	a	DET
ijtc-1202	270	5	tool	tool	NOUN
ijtc-1202	270	6	for	for	ADP
ijtc-1202	270	7	fraud	fraud	NOUN
ijtc-1202	270	8	detection	detection	NOUN
ijtc-1202	270	9	and	and	CCONJ
ijtc-1202	270	10	prevention	prevention	NOUN
ijtc-1202	270	11	in	in	ADP
ijtc-1202	270	12	the	the	DET
ijtc-1202	270	13	public	public	ADJ
ijtc-1202	270	14	sector	sector	NOUN
ijtc-1202	270	15	.	.	PUNCT
ijtc-1202	271	1	(	(	PUNCT
ijtc-1202	271	2	a	a	DET
ijtc-1202	271	3	study	study	NOUN
ijtc-1202	271	4	of	of	ADP
ijtc-1202	271	5	selected	select	VERB
ijtc-1202	271	6	ministries	ministry	NOUN
ijtc-1202	271	7	in	in	ADP
ijtc-1202	271	8	kogi	kogi	PROPN
ijtc-1202	271	9	state	state	PROPN
ijtc-1202	271	10	.	.	PUNCT
ijtc-1202	272	1	international	international	ADJ
ijtc-1202	272	2	journal	journal	PROPN
ijtc-1202	272	3	of	of	ADP
ijtc-1202	272	4	academic	academic	ADJ
ijtc-1202	272	5	research	research	NOUN
ijtc-1202	272	6	in	in	ADP
ijtc-1202	272	7	business	business	NOUN
ijtc-1202	272	8	and	and	CCONJ
ijtc-1202	272	9	social	social	ADJ
ijtc-1202	272	10	sciences	science	NOUN
ijtc-1202	272	11	,	,	PUNCT
ijtc-1202	272	12	3(3	3(3	NUM
ijtc-1202	272	13	)	)	PUNCT
ijtc-1202	272	14	,	,	PUNCT
ijtc-1202	272	15	1–19	1–19	PROPN
ijtc-1202	272	16	.	.	PUNCT
ijtc-1202	273	1	okoye	okoye	PROPN
ijtc-1202	273	2	,	,	PUNCT
ijtc-1202	273	3	e.	e.	PROPN
ijtc-1202	273	4	i.	i.	PROPN
ijtc-1202	273	5	,	,	PUNCT
ijtc-1202	273	6	maimako	maimako	PROPN
ijtc-1202	273	7	,	,	PUNCT
ijtc-1202	273	8	s.	s.	PROPN
ijtc-1202	273	9	s.	s.	PROPN
ijtc-1202	273	10	,	,	PUNCT
ijtc-1202	273	11	jugu	jugu	PROPN
ijtc-1202	273	12	,	,	PUNCT
ijtc-1202	273	13	y.	y.	PROPN
ijtc-1202	273	14	g.	g.	PROPN
ijtc-1202	273	15	,	,	PUNCT
ijtc-1202	273	16	&	&	CCONJ
ijtc-1202	273	17	b	b	PROPN
ijtc-1202	273	18	,	,	PUNCT
ijtc-1202	273	19	j.	j.	PROPN
ijtc-1202	273	20	r.	r.	PROPN
ijtc-1202	273	21	(	(	PUNCT
ijtc-1202	273	22	2017	2017	NUM
ijtc-1202	273	23	)	)	PUNCT
ijtc-1202	273	24	.	.	PUNCT
ijtc-1202	274	1	principles	principle	NOUN
ijtc-1202	274	2	of	of	ADP
ijtc-1202	274	3	fraud	fraud	NOUN
ijtc-1202	274	4	investigation	investigation	NOUN
ijtc-1202	274	5	and	and	CCONJ
ijtc-1202	274	6	forensic	forensic	ADJ
ijtc-1202	274	7	accounting	accounting	NOUN
ijtc-1202	274	8	.	.	PUNCT
ijtc-1202	275	1	scoa	scoa	PROPN
ijtc-1202	275	2	.	.	PUNCT
ijtc-1202	276	1	okute	okute	PROPN
ijtc-1202	276	2	,	,	PUNCT
ijtc-1202	276	3	a.	a.	PROPN
ijtc-1202	276	4	l.	l.	PROPN
ijtc-1202	276	5	,	,	PUNCT
ijtc-1202	276	6	&	&	CCONJ
ijtc-1202	276	7	enah	enah	PROPN
ijtc-1202	276	8	,	,	PUNCT
ijtc-1202	276	9	i.	i.	PROPN
ijtc-1202	276	10	s.	s.	PROPN
ijtc-1202	276	11	(	(	PUNCT
ijtc-1202	276	12	2019	2019	NUM
ijtc-1202	276	13	)	)	PUNCT
ijtc-1202	276	14	.	.	PUNCT
ijtc-1202	277	1	auditing	auditing	NOUN
ijtc-1202	277	2	and	and	CCONJ
ijtc-1202	277	3	fraud	fraud	NOUN
ijtc-1202	277	4	control	control	NOUN
ijtc-1202	277	5	in	in	ADP
ijtc-1202	277	6	tertiary	tertiary	ADJ
ijtc-1202	277	7	institutions	institution	NOUN
ijtc-1202	277	8	in	in	ADP
ijtc-1202	277	9	cross	cross	PROPN
ijtc-1202	277	10	river	river	PROPN
ijtc-1202	277	11	state	state	PROPN
ijtc-1202	277	12	,	,	PUNCT
ijtc-1202	277	13	nigeria	nigeria	PROPN
ijtc-1202	277	14	.	.	PUNCT
ijtc-1202	278	1	international	international	ADJ
ijtc-1202	278	2	journal	journal	PROPN
ijtc-1202	278	3	of	of	ADP
ijtc-1202	278	4	research	research	PROPN
ijtc-1202	278	5	&	&	CCONJ
ijtc-1202	278	6	review	review	PROPN
ijtc-1202	278	7	,	,	PUNCT
ijtc-1202	278	8	6(9	6(9	NUM
ijtc-1202	278	9	)	)	PUNCT
ijtc-1202	278	10	,	,	PUNCT
ijtc-1202	278	11	142–152	142–152	NUM
ijtc-1202	278	12	.	.	PUNCT
ijtc-1202	279	1	olofinsola	olofinsola	PROPN
ijtc-1202	279	2	.	.	PUNCT
ijtc-1202	280	1	(	(	PUNCT
ijtc-1202	280	2	2016	2016	NUM
ijtc-1202	280	3	)	)	PUNCT
ijtc-1202	280	4	.	.	PUNCT
ijtc-1202	281	1	forensic	forensic	ADJ
ijtc-1202	281	2	accountant	accountant	NOUN
ijtc-1202	281	3	and	and	CCONJ
ijtc-1202	281	4	litigate	litigate	NOUN
ijtc-1202	281	5	support	support	NOUN
ijtc-1202	281	6	engagement	engagement	NOUN
ijtc-1202	281	7	.	.	PUNCT
ijtc-1202	282	1	journal	journal	NOUN
ijtc-1202	282	2	of	of	ADP
ijtc-1202	282	3	accounting	accounting	NOUN
ijtc-1202	282	4	and	and	CCONJ
ijtc-1202	282	5	auditing	auditing	NOUN
ijtc-1202	282	6	,	,	PUNCT
ijtc-1202	282	7	40(2	40(2	NUM
ijtc-1202	282	8	)	)	PUNCT
ijtc-1202	282	9	,	,	PUNCT
ijtc-1202	282	10	49–52	49–52	NUM
ijtc-1202	282	11	.	.	PUNCT
ijtc-1202	283	1	oyedokun	oyedokun	PROPN
ijtc-1202	283	2	,	,	PUNCT
ijtc-1202	283	3	g.	g.	PROPN
ijtc-1202	283	4	(	(	PUNCT
ijtc-1202	283	5	2015	2015	NUM
ijtc-1202	283	6	)	)	PUNCT
ijtc-1202	283	7	.	.	PUNCT
ijtc-1202	284	1	forensic	forensic	ADJ
ijtc-1202	284	2	investigation	investigation	NOUN
ijtc-1202	284	3	and	and	CCONJ
ijtc-1202	284	4	forensic	forensic	ADJ
ijtc-1202	284	5	audit	audit	NOUN
ijtc-1202	284	6	methodology	methodology	NOUN
ijtc-1202	284	7	in	in	ADP
ijtc-1202	284	8	a	a	DET
ijtc-1202	284	9	computerized	computerized	ADJ
ijtc-1202	284	10	work	work	NOUN
ijtc-1202	284	11	environment	environment	NOUN
ijtc-1202	284	12	.	.	PUNCT
ijtc-1202	285	1	https://ssrn.com/abstract=2593263	https://ssrn.com/abstract=2593263	X
ijtc-1202	285	2	.	.	PUNCT
ijtc-1202	285	3	pricewaterhousecoopers	pricewaterhousecoopers	PROPN
ijtc-1202	285	4	.	.	PUNCT
ijtc-1202	286	1	(	(	PUNCT
ijtc-1202	286	2	2022	2022	NUM
ijtc-1202	286	3	)	)	PUNCT
ijtc-1202	286	4	.	.	PUNCT
ijtc-1202	287	1	platform	platform	NOUN
ijtc-1202	287	2	fraud	fraud	PROPN
ijtc-1202	287	3	>	>	X
ijtc-1202	287	4	the	the	DET
ijtc-1202	287	5	new	new	ADJ
ijtc-1202	287	6	frontier	frontier	NOUN
ijtc-1202	287	7	of	of	ADP
ijtc-1202	287	8	economic	economic	ADJ
ijtc-1202	287	9	crime	crime	NOUN
ijtc-1202	287	10	.	.	PUNCT
ijtc-1202	288	1	pwc	pwc	PROPN
ijtc-1202	288	2	’s	’s	PART
ijtc-1202	288	3	global	global	ADJ
ijtc-1202	288	4	economic	economic	PROPN
ijtc-1202	288	5	crime	crime	PROPN
ijtc-1202	288	6	and	and	CCONJ
ijtc-1202	288	7	fraud	fraud	NOUN
ijtc-1202	288	8	survey	survey	NOUN
ijtc-1202	288	9	2022	2022	NUM
ijtc-1202	288	10	.	.	PUNCT
ijtc-1202	289	1	https://www.pwc.com/gx/en/services/forensics/gecs/globaleconomic-crime-fraud-report-snapshot-2.pdf	https://www.pwc.com/gx/en/services/forensics/gecs/globaleconomic-crime-fraud-report-snapshot-2.pdf	PROPN
ijtc-1202	289	2	.	.	PUNCT
ijtc-1202	290	1	rahmawati	rahmawati	PROPN
ijtc-1202	290	2	,	,	PUNCT
ijtc-1202	290	3	n.	n.	NOUN
ijtc-1202	290	4	,	,	PUNCT
ijtc-1202	290	5	&	&	CCONJ
ijtc-1202	290	6	kassim	kassim	PROPN
ijtc-1202	290	7	,	,	PUNCT
ijtc-1202	290	8	a.	a.	PROPN
ijtc-1202	290	9	a.	a.	PROPN
ijtc-1202	290	10	m.	m.	NOUN
ijtc-1202	290	11	(	(	PUNCT
ijtc-1202	290	12	2020	2020	NUM
ijtc-1202	290	13	)	)	PUNCT
ijtc-1202	290	14	.	.	PUNCT
ijtc-1202	291	1	fraud	fraud	NOUN
ijtc-1202	291	2	triangle	triangle	PROPN
ijtc-1202	291	3	theory	theory	NOUN
ijtc-1202	291	4	and	and	CCONJ
ijtc-1202	291	5	accounting	accounting	NOUN
ijtc-1202	291	6	irregularities	irregularity	NOUN
ijtc-1202	291	7	.	.	PUNCT
ijtc-1202	292	1	selangor	selangor	PROPN
ijtc-1202	292	2	business	business	PROPN
ijtc-1202	292	3	review	review	PROPN
ijtc-1202	292	4	,	,	PUNCT
ijtc-1202	292	5	55–64	55–64	NUM
ijtc-1202	292	6	.	.	PUNCT
ijtc-1202	293	1	sulaiman	sulaiman	PROPN
ijtc-1202	293	2	,	,	PUNCT
ijtc-1202	293	3	t.	t.	PROPN
ijtc-1202	293	4	h.	h.	PROPN
ijtc-1202	293	5	,	,	PUNCT
ijtc-1202	293	6	ajiteru	ajiteru	PROPN
ijtc-1202	293	7	,	,	PUNCT
ijtc-1202	293	8	s.	s.	PROPN
ijtc-1202	293	9	a.	a.	PROPN
ijtc-1202	293	10	r.	r.	PROPN
ijtc-1202	293	11	,	,	PUNCT
ijtc-1202	293	12	&	&	CCONJ
ijtc-1202	293	13	abalaka	abalaka	PROPN
ijtc-1202	293	14	,	,	PUNCT
ijtc-1202	293	15	j.	j.	PROPN
ijtc-1202	293	16	n.	n.	PROPN
ijtc-1202	293	17	(	(	PUNCT
ijtc-1202	293	18	2023	2023	NUM
ijtc-1202	293	19	)	)	PUNCT
ijtc-1202	293	20	.	.	PUNCT
ijtc-1202	294	1	forensic	forensic	ADJ
ijtc-1202	294	2	accounting	accounting	NOUN
ijtc-1202	294	3	and	and	CCONJ
ijtc-1202	294	4	fraud	fraud	NOUN
ijtc-1202	294	5	detection	detection	NOUN
ijtc-1202	294	6	and	and	CCONJ
ijtc-1202	294	7	prevention	prevention	NOUN
ijtc-1202	294	8	in	in	ADP
ijtc-1202	294	9	nigerian	nigerian	ADJ
ijtc-1202	294	10	public	public	ADJ
ijtc-1202	294	11	sector	sector	NOUN
ijtc-1202	294	12	using	use	VERB
ijtc-1202	294	13	federal	federal	ADJ
ijtc-1202	294	14	capital	capital	NOUN
ijtc-1202	294	15	territory	territory	NOUN
ijtc-1202	294	16	,	,	PUNCT
ijtc-1202	294	17	abuja	abuja	PROPN
ijtc-1202	294	18	–	–	PUNCT
ijtc-1202	294	19	nigeria	nigeria	PROPN
ijtc-1202	294	20	as	as	ADP
ijtc-1202	294	21	case	case	NOUN
ijtc-1202	294	22	study	study	NOUN
ijtc-1202	294	23	.	.	PUNCT
ijtc-1202	295	1	international	international	ADJ
ijtc-1202	295	2	journal	journal	PROPN
ijtc-1202	295	3	of	of	ADP
ijtc-1202	295	4	entrepreneurial	entrepreneurial	ADJ
ijtc-1202	295	5	development	development	NOUN
ijtc-1202	295	6	,	,	PUNCT
ijtc-1202	295	7	education	education	NOUN
ijtc-1202	295	8	and	and	CCONJ
ijtc-1202	295	9	science	science	NOUN
ijtc-1202	295	10	research	research	NOUN
ijtc-1202	295	11	,	,	PUNCT
ijtc-1202	295	12	7(1	7(1	NUM
ijtc-1202	295	13	)	)	PUNCT
ijtc-1202	295	14	,	,	PUNCT
ijtc-1202	295	15	172–189	172–189	NUM
ijtc-1202	295	16	.	.	PUNCT
ijtc-1202	296	1	https://doi.org/10.48028/iiprds/ijedesr.v7.i1.15	https://doi.org/10.48028/iiprds/ijedesr.v7.i1.15	PROPN
ijtc-1202	296	2	.	.	PUNCT
ijtc-1202	296	3	sule	sule	PROPN
ijtc-1202	296	4	,	,	PUNCT
ijtc-1202	296	5	s.	s.	PROPN
ijtc-1202	296	6	,	,	PUNCT
ijtc-1202	296	7	ibrahim	ibrahim	PROPN
ijtc-1202	296	8	,	,	PUNCT
ijtc-1202	296	9	s.	s.	PROPN
ijtc-1202	296	10	s.	s.	PROPN
ijtc-1202	296	11	,	,	PUNCT
ijtc-1202	296	12	&	&	CCONJ
ijtc-1202	296	13	sani	sani	PROPN
ijtc-1202	296	14	,	,	PUNCT
ijtc-1202	296	15	a.	a.	NOUN
ijtc-1202	296	16	a.	a.	NOUN
ijtc-1202	296	17	(	(	PUNCT
ijtc-1202	296	18	2019	2019	NUM
ijtc-1202	296	19	)	)	PUNCT
ijtc-1202	296	20	.	.	PUNCT
ijtc-1202	297	1	the	the	DET
ijtc-1202	297	2	effect	effect	NOUN
ijtc-1202	297	3	of	of	ADP
ijtc-1202	297	4	forensic	forensic	ADJ
ijtc-1202	297	5	accounting	accounting	NOUN
ijtc-1202	297	6	investigation	investigation	NOUN
ijtc-1202	297	7	in	in	ADP
ijtc-1202	297	8	detecting	detect	VERB
ijtc-1202	297	9	financial	financial	ADJ
ijtc-1202	297	10	fraud	fraud	NOUN
ijtc-1202	297	11	.	.	PUNCT
ijtc-1202	298	1	a	a	DET
ijtc-1202	298	2	study	study	NOUN
ijtc-1202	298	3	in	in	ADP
ijtc-1202	298	4	nigeria	nigeria	PROPN
ijtc-1202	298	5	.	.	PUNCT
ijtc-1202	299	1	academic	academic	ADJ
ijtc-1202	299	2	research	research	NOUN
ijtc-1202	299	3	in	in	ADP
ijtc-1202	299	4	business	business	NOUN
ijtc-1202	299	5	and	and	CCONJ
ijtc-1202	299	6	social	social	ADJ
ijtc-1202	299	7	sciences	science	NOUN
ijtc-1202	299	8	,	,	PUNCT
ijtc-1202	299	9	9(2	9(2	NUM
ijtc-1202	299	10	,	,	PUNCT
ijtc-1202	299	11	545	545	NUM
ijtc-1202	299	12	–	–	PUNCT
ijtc-1202	299	13	553	553	NUM
ijtc-1202	299	14	.	.	PUNCT
ijtc-1202	300	1	u.	u.	NOUN
ijtc-1202	300	2	,	,	PUNCT
ijtc-1202	300	3	a.	a.	PROPN
ijtc-1202	300	4	b.	b.	PROPN
ijtc-1202	300	5	,	,	PUNCT
ijtc-1202	300	6	lukman	lukman	PROPN
ijtc-1202	300	7	,	,	PUNCT
ijtc-1202	300	8	a.	a.	NOUN
ijtc-1202	300	9	o.	o.	PROPN
ijtc-1202	300	10	,	,	PUNCT
ijtc-1202	300	11	a.	a.	PROPN
ijtc-1202	300	12	,	,	PUNCT
ijtc-1202	300	13	m.	m.	PROPN
ijtc-1202	300	14	k.	k.	PROPN
ijtc-1202	300	15	,	,	PUNCT
ijtc-1202	300	16	a.	a.	PROPN
ijtc-1202	300	17	,	,	PUNCT
ijtc-1202	300	18	z.	z.	PROPN
ijtc-1202	300	19	,	,	PUNCT
ijtc-1202	300	20	&	&	CCONJ
ijtc-1202	300	21	t	t	PROPN
ijtc-1202	300	22	,	,	PUNCT
ijtc-1202	300	23	m.	m.	NOUN
ijtc-1202	300	24	o.	o.	PROPN
ijtc-1202	300	25	(	(	PUNCT
ijtc-1202	300	26	2015	2015	NUM
ijtc-1202	300	27	)	)	PUNCT
ijtc-1202	300	28	.	.	PUNCT
ijtc-1202	301	1	curbing	curb	VERB
ijtc-1202	301	2	financial	financial	ADJ
ijtc-1202	301	3	crimes	crime	NOUN
ijtc-1202	301	4	with	with	ADP
ijtc-1202	301	5	antigraft	antigraft	PROPN
ijtc-1202	301	6	bureaus	bureaus	PROPN
ijtc-1202	301	7	in	in	ADP
ijtc-1202	301	8	nigeria	nigeria	PROPN
ijtc-1202	301	9	:	:	PUNCT
ijtc-1202	301	10	the	the	DET
ijtc-1202	301	11	accountants	accountant	NOUN
ijtc-1202	301	12	’	’	PART
ijtc-1202	301	13	perception	perception	NOUN
ijtc-1202	301	14	.	.	PUNCT
ijtc-1202	302	1	accounting	accounting	NOUN
ijtc-1202	302	2	and	and	CCONJ
ijtc-1202	302	3	management	management	NOUN
ijtc-1202	302	4	information	information	NOUN
ijtc-1202	302	5	systems	system	NOUN
ijtc-1202	302	6	,	,	PUNCT
ijtc-1202	302	7	14(1	14(1	NUM
ijtc-1202	302	8	)	)	PUNCT
ijtc-1202	302	9	,	,	PUNCT
ijtc-1202	302	10	107–127	107–127	NUM
ijtc-1202	302	11	.	.	PUNCT
ijtc-1202	303	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ