id	sid	tid	token	lemma	pos
ijtc-434	1	1	the	the	DET
ijtc-434	1	2	illomata	illomata	PROPN
ijtc-434	1	3	international	international	PROPN
ijtc-434	1	4	journal	journal	PROPN
ijtc-434	1	5	of	of	ADP
ijtc-434	1	6	management	management	NOUN
ijtc-434	1	7	ilomata	ilomata	PROPN
ijtc-434	1	8	international	international	ADJ
ijtc-434	1	9	journal	journal	NOUN
ijtc-434	1	10	of	of	ADP
ijtc-434	1	11	tax	tax	PROPN
ijtc-434	1	12	&	&	CCONJ
ijtc-434	1	13	accounting	account	VERB
ijtc-434	1	14	p	p	PROPN
ijtc-434	1	15	-	-	PUNCT
ijtc-434	1	16	issn	issn	NOUN
ijtc-434	1	17	:	:	PUNCT
ijtc-434	1	18	2714	2714	NUM
ijtc-434	1	19	-	-	SYM
ijtc-434	1	20	9838	9838	NUM
ijtc-434	1	21	;	;	PUNCT
ijtc-434	1	22	e	e	X
ijtc-434	1	23	-	-	PUNCT
ijtc-434	1	24	issn	issn	NOUN
ijtc-434	1	25	:	:	PUNCT
ijtc-434	1	26	2714	2714	NUM
ijtc-434	1	27	-	-	SYM
ijtc-434	1	28	9846	9846	NUM
ijtc-434	1	29	volume	volume	NOUN
ijtc-434	1	30	3	3	NUM
ijtc-434	1	31	,	,	PUNCT
ijtc-434	1	32	issue	issue	NOUN
ijtc-434	1	33	1	1	NUM
ijtc-434	1	34	january	january	PROPN
ijtc-434	1	35	2022	2022	NUM
ijtc-434	1	36	page	page	NOUN
ijtc-434	1	37	no	no	NOUN
ijtc-434	1	38	.	.	NOUN
ijtc-434	2	1	103	103	NUM
ijtc-434	2	2	-	-	SYM
ijtc-434	2	3	116	116	NUM
ijtc-434	2	4	103|	103|	NUM
ijtc-434	2	5	ilomata	ilomata	NOUN
ijtc-434	2	6	international	international	ADJ
ijtc-434	2	7	journal	journal	NOUN
ijtc-434	2	8	of	of	ADP
ijtc-434	2	9	tax	tax	PROPN
ijtc-434	2	10	&	&	CCONJ
ijtc-434	2	11	accounting	accounting	PROPN
ijtc-434	2	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-434	2	13	the	the	DET
ijtc-434	2	14	effect	effect	NOUN
ijtc-434	2	15	of	of	ADP
ijtc-434	2	16	competencies	competency	NOUN
ijtc-434	2	17	and	and	CCONJ
ijtc-434	2	18	independence	independence	NOUN
ijtc-434	2	19	internal	internal	ADJ
ijtc-434	2	20	auditors	auditor	NOUN
ijtc-434	2	21	on	on	ADP
ijtc-434	2	22	internal	internal	ADJ
ijtc-434	2	23	audit	audit	NOUN
ijtc-434	2	24	quality	quality	NOUN
ijtc-434	2	25	:	:	PUNCT
ijtc-434	2	26	the	the	DET
ijtc-434	2	27	theoretical	theoretical	ADJ
ijtc-434	2	28	review	review	NOUN
ijtc-434	2	29	approach	approach	NOUN
ijtc-434	2	30	ahmadi	ahmadi	PROPN
ijtc-434	2	31	aidi1	aidi1	PROPN
ijtc-434	2	32	,	,	PUNCT
ijtc-434	2	33	sayuthi2	sayuthi2	NOUN
ijtc-434	2	34	,	,	PUNCT
ijtc-434	2	35	imam	imam	PROPN
ijtc-434	2	36	susanto3	susanto3	PROPN
ijtc-434	2	37	,	,	PUNCT
ijtc-434	2	38	ahmad	ahmad	PROPN
ijtc-434	2	39	junaidi4	junaidi4	PROPN
ijtc-434	2	40	,	,	PUNCT
ijtc-434	2	41	abdurohim5	abdurohim5	NOUN
ijtc-434	2	42	1345institut	1345institut	NUM
ijtc-434	2	43	ilmu	ilmu	PROPN
ijtc-434	2	44	sosial	sosial	PROPN
ijtc-434	2	45	dan	dan	PROPN
ijtc-434	2	46	manajemen	manajemen	PROPN
ijtc-434	2	47	stiami	stiami	NOUN
ijtc-434	2	48	,	,	PUNCT
ijtc-434	2	49	indonesia	indonesia	PROPN
ijtc-434	2	50	2university	2university	PROPN
ijtc-434	2	51	syiah	syiah	PROPN
ijtc-434	2	52	kuala	kuala	PROPN
ijtc-434	2	53	banda	banda	PROPN
ijtc-434	2	54	aceh	aceh	PROPN
ijtc-434	2	55	,	,	PUNCT
ijtc-434	2	56	indonesia	indonesia	PROPN
ijtc-434	2	57	correspondent	correspondent	NOUN
ijtc-434	2	58	:	:	PUNCT
ijtc-434	2	59	gadisrasela@gmail.com1	gadisrasela@gmail.com1	PROPN
ijtc-434	2	60	,	,	PUNCT
ijtc-434	2	61	sayuthi_siem@unsyiah.ac.id2	sayuthi_siem@unsyiah.ac.id2	PROPN
ijtc-434	2	62	,	,	PUNCT
ijtc-434	2	63	imamsusanto07@gmail.com3	imamsusanto07@gmail.com3	ADJ
ijtc-434	2	64	,	,	PUNCT
ijtc-434	2	65	ahmadjunaidi76588@gmail.com4	ahmadjunaidi76588@gmail.com4	PROPN
ijtc-434	2	66	,	,	PUNCT
ijtc-434	2	67	rohimlaz23@gmail.com5	rohimlaz23@gmail.com5	NOUN
ijtc-434	2	68	received	receive	VERB
ijtc-434	2	69	:	:	PUNCT
ijtc-434	2	70	august	august	PROPN
ijtc-434	2	71	26	26	NUM
ijtc-434	2	72	,	,	PUNCT
ijtc-434	2	73	2021	2021	NUM
ijtc-434	2	74	accepted	accept	VERB
ijtc-434	2	75	:	:	PUNCT
ijtc-434	2	76	january	january	PROPN
ijtc-434	2	77	15	15	NUM
ijtc-434	2	78	,	,	PUNCT
ijtc-434	2	79	2022	2022	NUM
ijtc-434	2	80	published	publish	VERB
ijtc-434	2	81	:	:	PUNCT
ijtc-434	2	82	january	january	PROPN
ijtc-434	2	83	31	31	NUM
ijtc-434	2	84	,	,	PUNCT
ijtc-434	2	85	2022	2022	NUM
ijtc-434	2	86	citation	citation	NOUN
ijtc-434	2	87	:	:	PUNCT
ijtc-434	2	88	aidi	aidi	PROPN
ijtc-434	2	89	,	,	PUNCT
ijtc-434	2	90	a.	a.	NOUN
ijtc-434	2	91	,	,	PUNCT
ijtc-434	2	92	sayuthi	sayuthi	PROPN
ijtc-434	2	93	,	,	PUNCT
ijtc-434	2	94	susanto	susanto	NOUN
ijtc-434	2	95	,	,	PUNCT
ijtc-434	2	96	i.	i.	PROPN
ijtc-434	2	97	,	,	PUNCT
ijtc-434	2	98	junaidi	junaidi	PROPN
ijtc-434	2	99	,	,	PUNCT
ijtc-434	2	100	a	a	PRON
ijtc-434	2	101	,	,	PUNCT
ijtc-434	2	102	abdurohim	abdurohim	NOUN
ijtc-434	2	103	.	.	PUNCT
ijtc-434	3	1	(	(	PUNCT
ijtc-434	3	2	2022	2022	NUM
ijtc-434	3	3	)	)	PUNCT
ijtc-434	3	4	.	.	PUNCT
ijtc-434	4	1	the	the	DET
ijtc-434	4	2	effect	effect	NOUN
ijtc-434	4	3	of	of	ADP
ijtc-434	4	4	competencies	competency	NOUN
ijtc-434	4	5	and	and	CCONJ
ijtc-434	4	6	independence	independence	NOUN
ijtc-434	4	7	internal	internal	ADJ
ijtc-434	4	8	auditors	auditor	NOUN
ijtc-434	4	9	on	on	ADP
ijtc-434	4	10	internal	internal	ADJ
ijtc-434	4	11	audit	audit	NOUN
ijtc-434	4	12	quality	quality	NOUN
ijtc-434	4	13	:	:	PUNCT
ijtc-434	4	14	the	the	DET
ijtc-434	4	15	theoretical	theoretical	ADJ
ijtc-434	4	16	review	review	NOUN
ijtc-434	4	17	approach	approach	NOUN
ijtc-434	4	18	.	.	PUNCT
ijtc-434	5	1	ilomata	ilomata	PROPN
ijtc-434	5	2	international	international	ADJ
ijtc-434	5	3	journal	journal	NOUN
ijtc-434	5	4	of	of	ADP
ijtc-434	5	5	tax	tax	NOUN
ijtc-434	5	6	and	and	CCONJ
ijtc-434	5	7	accounting	accounting	NOUN
ijtc-434	5	8	,	,	PUNCT
ijtc-434	5	9	3(1	3(1	NUM
ijtc-434	5	10	)	)	PUNCT
ijtc-434	5	11	,	,	PUNCT
ijtc-434	5	12	103	103	NUM
ijtc-434	5	13	-	-	SYM
ijtc-434	5	14	116	116	NUM
ijtc-434	5	15	.	.	PUNCT
ijtc-434	6	1	https://doi.org/10.52728/ijtc.v4i1.434	https://doi.org/10.52728/ijtc.v4i1.434	PROPN
ijtc-434	6	2	abstract	abstract	NOUN
ijtc-434	6	3	:	:	PUNCT
ijtc-434	6	4	this	this	DET
ijtc-434	6	5	research	research	NOUN
ijtc-434	6	6	was	be	AUX
ijtc-434	6	7	conducted	conduct	VERB
ijtc-434	6	8	at	at	ADP
ijtc-434	6	9	the	the	DET
ijtc-434	6	10	indonesian	indonesian	ADJ
ijtc-434	6	11	financial	financial	ADJ
ijtc-434	6	12	and	and	CCONJ
ijtc-434	6	13	development	development	NOUN
ijtc-434	6	14	supervisory	supervisory	ADJ
ijtc-434	6	15	agency	agency	NOUN
ijtc-434	6	16	(	(	PUNCT
ijtc-434	6	17	bpkp	bpkp	PROPN
ijtc-434	6	18	)	)	PUNCT
ijtc-434	6	19	at	at	ADP
ijtc-434	6	20	jalan	jalan	PROPN
ijtc-434	6	21	pemuda	pemuda	PROPN
ijtc-434	6	22	no	no	PROPN
ijtc-434	6	23	33	33	NUM
ijtc-434	6	24	jakarta	jakarta	PROPN
ijtc-434	6	25	.	.	PUNCT
ijtc-434	7	1	the	the	DET
ijtc-434	7	2	time	time	NOUN
ijtc-434	7	3	of	of	ADP
ijtc-434	7	4	the	the	DET
ijtc-434	7	5	study	study	NOUN
ijtc-434	7	6	starts	start	VERB
ijtc-434	7	7	in	in	ADP
ijtc-434	7	8	january	january	PROPN
ijtc-434	7	9	2018	2018	NUM
ijtc-434	7	10	until	until	ADP
ijtc-434	7	11	september	september	PROPN
ijtc-434	7	12	2018	2018	NUM
ijtc-434	7	13	.	.	PUNCT
ijtc-434	8	1	this	this	DET
ijtc-434	8	2	study	study	NOUN
ijtc-434	8	3	aims	aim	VERB
ijtc-434	8	4	to	to	PART
ijtc-434	8	5	determine	determine	VERB
ijtc-434	8	6	the	the	DET
ijtc-434	8	7	influence	influence	NOUN
ijtc-434	8	8	of	of	ADP
ijtc-434	8	9	the	the	DET
ijtc-434	8	10	competence	competence	NOUN
ijtc-434	8	11	and	and	CCONJ
ijtc-434	8	12	independence	independence	NOUN
ijtc-434	8	13	of	of	ADP
ijtc-434	8	14	the	the	DET
ijtc-434	8	15	auditor	auditor	NOUN
ijtc-434	8	16	internal	internal	ADJ
ijtc-434	8	17	on	on	ADP
ijtc-434	8	18	the	the	DET
ijtc-434	8	19	quality	quality	NOUN
ijtc-434	8	20	of	of	ADP
ijtc-434	8	21	internal	internal	ADJ
ijtc-434	8	22	audit	audit	NOUN
ijtc-434	8	23	and	and	CCONJ
ijtc-434	8	24	its	its	PRON
ijtc-434	8	25	impact	impact	NOUN
ijtc-434	8	26	on	on	ADP
ijtc-434	8	27	the	the	DET
ijtc-434	8	28	effectiveness	effectiveness	NOUN
ijtc-434	8	29	of	of	ADP
ijtc-434	8	30	internal	internal	ADJ
ijtc-434	8	31	control	control	NOUN
ijtc-434	8	32	.	.	PUNCT
ijtc-434	9	1	the	the	DET
ijtc-434	9	2	study	study	NOUN
ijtc-434	9	3	sample	sample	NOUN
ijtc-434	9	4	consisted	consist	VERB
ijtc-434	9	5	of	of	ADP
ijtc-434	9	6	63	63	NUM
ijtc-434	9	7	people	people	NOUN
ijtc-434	9	8	from	from	ADP
ijtc-434	9	9	auditors	auditor	NOUN
ijtc-434	9	10	at	at	ADP
ijtc-434	9	11	the	the	DET
ijtc-434	9	12	indonesian	indonesian	PROPN
ijtc-434	9	13	bpkp	bpkp	PROPN
ijtc-434	9	14	.	.	PUNCT
ijtc-434	10	1	primary	primary	ADJ
ijtc-434	10	2	data	datum	NOUN
ijtc-434	10	3	is	be	AUX
ijtc-434	10	4	obtained	obtain	VERB
ijtc-434	10	5	through	through	ADP
ijtc-434	10	6	observation	observation	NOUN
ijtc-434	10	7	,	,	PUNCT
ijtc-434	10	8	interviews	interview	NOUN
ijtc-434	10	9	,	,	PUNCT
ijtc-434	10	10	and	and	CCONJ
ijtc-434	10	11	questionnaires	questionnaire	NOUN
ijtc-434	10	12	whose	whose	DET
ijtc-434	10	13	validity	validity	NOUN
ijtc-434	10	14	and	and	CCONJ
ijtc-434	10	15	reliability	reliability	NOUN
ijtc-434	10	16	have	have	AUX
ijtc-434	10	17	been	be	AUX
ijtc-434	10	18	tested	test	VERB
ijtc-434	10	19	first	first	ADV
ijtc-434	10	20	.	.	PUNCT
ijtc-434	11	1	the	the	DET
ijtc-434	11	2	object	object	NOUN
ijtc-434	11	3	in	in	ADP
ijtc-434	11	4	this	this	DET
ijtc-434	11	5	study	study	NOUN
ijtc-434	11	6	is	be	AUX
ijtc-434	11	7	the	the	DET
ijtc-434	11	8	influence	influence	NOUN
ijtc-434	11	9	of	of	ADP
ijtc-434	11	10	competence	competence	NOUN
ijtc-434	11	11	and	and	CCONJ
ijtc-434	11	12	independence	independence	NOUN
ijtc-434	11	13	of	of	ADP
ijtc-434	11	14	internal	internal	ADJ
ijtc-434	11	15	auditors	auditor	NOUN
ijtc-434	11	16	,	,	PUNCT
ijtc-434	11	17	as	as	ADV
ijtc-434	11	18	well	well	ADV
ijtc-434	11	19	as	as	ADP
ijtc-434	11	20	the	the	DET
ijtc-434	11	21	quality	quality	NOUN
ijtc-434	11	22	of	of	ADP
ijtc-434	11	23	internal	internal	ADJ
ijtc-434	11	24	audit	audit	NOUN
ijtc-434	11	25	,	,	PUNCT
ijtc-434	11	26	while	while	SCONJ
ijtc-434	11	27	those	those	PRON
ijtc-434	11	28	who	who	PRON
ijtc-434	11	29	are	be	AUX
ijtc-434	11	30	the	the	DET
ijtc-434	11	31	subject	subject	NOUN
ijtc-434	11	32	of	of	ADP
ijtc-434	11	33	this	this	DET
ijtc-434	11	34	research	research	NOUN
ijtc-434	11	35	are	be	AUX
ijtc-434	11	36	bpkp	bpkp	X
ijtc-434	11	37	ri	ri	NOUN
ijtc-434	11	38	auditors	auditor	NOUN
ijtc-434	11	39	.	.	PUNCT
ijtc-434	12	1	the	the	DET
ijtc-434	12	2	conclusions	conclusion	NOUN
ijtc-434	12	3	obtained	obtain	VERB
ijtc-434	12	4	are	be	AUX
ijtc-434	12	5	there	there	PRON
ijtc-434	12	6	is	be	VERB
ijtc-434	12	7	a	a	DET
ijtc-434	12	8	significant	significant	ADJ
ijtc-434	12	9	influence	influence	NOUN
ijtc-434	12	10	of	of	ADP
ijtc-434	12	11	the	the	DET
ijtc-434	12	12	competence	competence	NOUN
ijtc-434	12	13	and	and	CCONJ
ijtc-434	12	14	independence	independence	NOUN
ijtc-434	12	15	of	of	ADP
ijtc-434	12	16	internal	internal	ADJ
ijtc-434	12	17	auditors	auditor	NOUN
ijtc-434	12	18	on	on	ADP
ijtc-434	12	19	the	the	DET
ijtc-434	12	20	quality	quality	NOUN
ijtc-434	12	21	of	of	ADP
ijtc-434	12	22	internal	internal	ADJ
ijtc-434	12	23	audit	audit	NOUN
ijtc-434	12	24	together	together	ADV
ijtc-434	12	25	.	.	PUNCT
ijtc-434	13	1	keywords	keyword	NOUN
ijtc-434	13	2	:	:	PUNCT
ijtc-434	13	3	competencies	competency	NOUN
ijtc-434	13	4	,	,	PUNCT
ijtc-434	13	5	independence	independence	NOUN
ijtc-434	13	6	,	,	PUNCT
ijtc-434	13	7	and	and	CCONJ
ijtc-434	13	8	quality	quality	NOUN
ijtc-434	13	9	of	of	ADP
ijtc-434	13	10	internal	internal	ADJ
ijtc-434	13	11	audit	audit	NOUN
ijtc-434	13	12	.	.	PUNCT
ijtc-434	14	1	this	this	PRON
ijtc-434	14	2	is	be	AUX
ijtc-434	14	3	an	an	DET
ijtc-434	14	4	open	open	ADJ
ijtc-434	14	5	access	access	NOUN
ijtc-434	14	6	article	article	NOUN
ijtc-434	14	7	under	under	ADP
ijtc-434	14	8	the	the	DET
ijtc-434	14	9	cc	cc	NOUN
ijtc-434	14	10	-	-	PUNCT
ijtc-434	14	11	by	by	ADP
ijtc-434	14	12	4.0	4.0	NUM
ijtc-434	14	13	license	license	NOUN
ijtc-434	14	14	.	.	PUNCT
ijtc-434	15	1	introduction	introduction	NOUN
ijtc-434	15	2	the	the	DET
ijtc-434	15	3	quality	quality	NOUN
ijtc-434	15	4	of	of	ADP
ijtc-434	15	5	internal	internal	ADJ
ijtc-434	15	6	audits	audits	NOUN
ijtc-434	15	7	carried	carry	VERB
ijtc-434	15	8	out	out	ADP
ijtc-434	15	9	by	by	ADP
ijtc-434	15	10	government	government	NOUN
ijtc-434	15	11	agencies	agency	NOUN
ijtc-434	15	12	including	include	VERB
ijtc-434	15	13	bpk	bpk	NOUN
ijtc-434	15	14	ri	ri	NOUN
ijtc-434	15	15	auditors	auditor	NOUN
ijtc-434	15	16	is	be	AUX
ijtc-434	15	17	still	still	ADV
ijtc-434	15	18	low	low	ADJ
ijtc-434	15	19	and	and	CCONJ
ijtc-434	15	20	from	from	ADP
ijtc-434	15	21	the	the	DET
ijtc-434	15	22	five	five	NUM
ijtc-434	15	23	levels	level	NOUN
ijtc-434	15	24	in	in	ADP
ijtc-434	15	25	the	the	DET
ijtc-434	15	26	iacm	iacm	NOUN
ijtc-434	15	27	(	(	PUNCT
ijtc-434	15	28	internal	internal	ADJ
ijtc-434	15	29	audit	audit	NOUN
ijtc-434	15	30	capability	capability	NOUN
ijtc-434	15	31	model	model	NOUN
ijtc-434	15	32	)	)	PUNCT
ijtc-434	15	33	approach	approach	NOUN
ijtc-434	15	34	,	,	PUNCT
ijtc-434	15	35	93.96	93.96	NUM
ijtc-434	15	36	percent	percent	NOUN
ijtc-434	15	37	of	of	ADP
ijtc-434	15	38	supervisors	supervisor	NOUN
ijtc-434	15	39	are	be	AUX
ijtc-434	15	40	at	at	ADP
ijtc-434	15	41	level	level	NOUN
ijtc-434	15	42	one	one	NUM
ijtc-434	15	43	and	and	CCONJ
ijtc-434	15	44	only	only	ADV
ijtc-434	15	45	5.74	5.74	NUM
ijtc-434	15	46	percent	percent	NOUN
ijtc-434	15	47	at	at	ADP
ijtc-434	15	48	level	level	NOUN
ijtc-434	15	49	ii	ii	NOUN
ijtc-434	15	50	while	while	SCONJ
ijtc-434	15	51	only	only	ADV
ijtc-434	15	52	one	one	NUM
ijtc-434	15	53	apip	apip	ADJ
ijtc-434	15	54	at	at	ADP
ijtc-434	15	55	level	level	NOUN
ijtc-434	15	56	iii	iii	PROPN
ijtc-434	15	57	.	.	PROPN
ijtc-434	16	1	based	base	VERB
ijtc-434	16	2	on	on	ADP
ijtc-434	16	3	the	the	DET
ijtc-434	16	4	results	result	NOUN
ijtc-434	16	5	of	of	ADP
ijtc-434	16	6	the	the	DET
ijtc-434	16	7	assessment	assessment	NOUN
ijtc-434	16	8	of	of	ADP
ijtc-434	16	9	the	the	DET
ijtc-434	16	10	level	level	NOUN
ijtc-434	16	11	of	of	ADP
ijtc-434	16	12	capability	capability	NOUN
ijtc-434	16	13	of	of	ADP
ijtc-434	16	14	ri	ri	PROPN
ijtc-434	16	15	bpkp	bpkp	PROPN
ijtc-434	16	16	auditors	auditor	NOUN
ijtc-434	16	17	in	in	ADP
ijtc-434	16	18	474	474	NUM
ijtc-434	16	19	apip	apip	ADJ
ijtc-434	16	20	ministries	ministry	NOUN
ijtc-434	16	21	,	,	PUNCT
ijtc-434	16	22	institutions	institution	NOUN
ijtc-434	16	23	,	,	PUNCT
ijtc-434	16	24	and	and	CCONJ
ijtc-434	16	25	regional	regional	ADJ
ijtc-434	16	26	governments	government	NOUN
ijtc-434	16	27	as	as	ADP
ijtc-434	16	28	of	of	ADP
ijtc-434	16	29	december	december	PROPN
ijtc-434	16	30	31	31	NUM
ijtc-434	16	31	,	,	PUNCT
ijtc-434	16	32	2014	2014	NUM
ijtc-434	16	33	,	,	PUNCT
ijtc-434	16	34	a	a	DET
ijtc-434	16	35	total	total	NOUN
ijtc-434	16	36	of	of	ADP
ijtc-434	16	37	404	404	NUM
ijtc-434	16	38	apips	apip	NOUN
ijtc-434	16	39	or	or	CCONJ
ijtc-434	16	40	85.23	85.23	NUM
ijtc-434	16	41	%	%	NOUN
ijtc-434	16	42	were	be	AUX
ijtc-434	16	43	at	at	ADP
ijtc-434	16	44	level-1	level-1	NUM
ijtc-434	16	45	,	,	PUNCT
ijtc-434	16	46	69	69	NUM
ijtc-434	16	47	apip	apip	ADJ
ijtc-434	16	48	or	or	CCONJ
ijtc-434	16	49	14.56	14.56	NUM
ijtc-434	16	50	%	%	NOUN
ijtc-434	16	51	level-2	level-2	PROPN
ijtc-434	16	52	,	,	PUNCT
ijtc-434	16	53	and	and	CCONJ
ijtc-434	16	54	new	new	ADJ
ijtc-434	16	55	1	1	NUM
ijtc-434	16	56	apip	apip	ADJ
ijtc-434	16	57	or	or	CCONJ
ijtc-434	16	58	0.21	0.21	NUM
ijtc-434	16	59	%	%	NOUN
ijtc-434	16	60	which	which	PRON
ijtc-434	16	61	is	be	AUX
ijtc-434	16	62	at	at	ADP
ijtc-434	16	63	level-3	level-3	PROPN
ijtc-434	16	64	.	.	PUNCT
ijtc-434	17	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-434	17	2	mailto:gadisrasela@gmail.com	mailto:gadisrasela@gmail.com	NOUN
ijtc-434	18	1	mailto:sayuthi_siem@unsyiah.ac.id	mailto:sayuthi_siem@unsyiah.ac.id	NOUN
ijtc-434	18	2	mailto:imamsusanto07@gmail.com	mailto:imamsusanto07@gmail.com	NOUN
ijtc-434	18	3	mailto:ahmadjunaidi76588@gmail.com	mailto:ahmadjunaidi76588@gmail.com	PROPN
ijtc-434	18	4	mailto:rohimlaz23@gmail.com	mailto:rohimlaz23@gmail.com	X
ijtc-434	18	5	https://doi.org/10.52728/ijtc.v4i1.434	https://doi.org/10.52728/ijtc.v4i1.434	PROPN
ijtc-434	18	6	the	the	DET
ijtc-434	18	7	effect	effect	NOUN
ijtc-434	18	8	of	of	ADP
ijtc-434	18	9	competencies	competency	NOUN
ijtc-434	18	10	and	and	CCONJ
ijtc-434	18	11	independence	independence	NOUN
ijtc-434	18	12	internal	internal	ADJ
ijtc-434	18	13	auditors	auditor	NOUN
ijtc-434	18	14	on	on	ADP
ijtc-434	18	15	internal	internal	ADJ
ijtc-434	18	16	audit	audit	NOUN
ijtc-434	18	17	quality	quality	NOUN
ijtc-434	18	18	:	:	PUNCT
ijtc-434	18	19	the	the	DET
ijtc-434	18	20	theoretical	theoretical	ADJ
ijtc-434	18	21	review	review	NOUN
ijtc-434	18	22	approach	approach	NOUN
ijtc-434	18	23	aidi	aidi	PROPN
ijtc-434	18	24	,	,	PUNCT
ijtc-434	18	25	sayuthi	sayuthi	PROPN
ijtc-434	18	26	,	,	PUNCT
ijtc-434	18	27	susanto	susanto	PROPN
ijtc-434	18	28	,	,	PUNCT
ijtc-434	18	29	junaidi	junaidi	NOUN
ijtc-434	18	30	,	,	PUNCT
ijtc-434	18	31	abdurohim	abdurohim	NOUN
ijtc-434	18	32	104	104	NUM
ijtc-434	18	33	|	|	ADV
ijtc-434	18	34	ilomata	ilomata	PROPN
ijtc-434	18	35	international	international	ADJ
ijtc-434	18	36	journal	journal	NOUN
ijtc-434	18	37	of	of	ADP
ijtc-434	18	38	tax	tax	PROPN
ijtc-434	18	39	&	&	CCONJ
ijtc-434	18	40	accounting	account	VERB
ijtc-434	18	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-434	18	42	no	no	DET
ijtc-434	18	43	level	level	NOUN
ijtc-434	18	44	of	of	ADP
ijtc-434	18	45	apip	apip	ADJ
ijtc-434	18	46	capability	capability	NOUN
ijtc-434	18	47	percentage	percentage	NOUN
ijtc-434	18	48	1	1	NUM
ijtc-434	18	49	supervisor	supervisor	NOUN
ijtc-434	18	50	is	be	AUX
ijtc-434	18	51	at	at	ADP
ijtc-434	18	52	level	level	NOUN
ijtc-434	18	53	one	one	NUM
ijtc-434	18	54	(	(	PUNCT
ijtc-434	18	55	404	404	NUM
ijtc-434	18	56	apip	apip	ADJ
ijtc-434	18	57	)	)	PUNCT
ijtc-434	18	58	85,23	85,23	NOUN
ijtc-434	18	59	%	%	NOUN
ijtc-434	18	60	2	2	NUM
ijtc-434	18	61	supervisors	supervisor	NOUN
ijtc-434	18	62	are	be	AUX
ijtc-434	18	63	at	at	ADP
ijtc-434	18	64	level	level	NOUN
ijtc-434	18	65	two	two	NUM
ijtc-434	18	66	(	(	PUNCT
ijtc-434	18	67	69	69	NUM
ijtc-434	18	68	apip	apip	ADJ
ijtc-434	18	69	)	)	PUNCT
ijtc-434	18	70	14.56	14.56	NUM
ijtc-434	18	71	%	%	NOUN
ijtc-434	18	72	3	3	NUM
ijtc-434	18	73	supervisors	supervisor	NOUN
ijtc-434	18	74	are	be	AUX
ijtc-434	18	75	at	at	ADP
ijtc-434	18	76	level	level	NOUN
ijtc-434	18	77	three	three	NUM
ijtc-434	18	78	(	(	PUNCT
ijtc-434	18	79	1	1	NUM
ijtc-434	18	80	apip	apip	ADJ
ijtc-434	18	81	)	)	PUNCT
ijtc-434	18	82	0.21	0.21	NUM
ijtc-434	18	83	%	%	NOUN
ijtc-434	18	84	4	4	NUM
ijtc-434	18	85	supervisors	supervisor	NOUN
ijtc-434	18	86	are	be	AUX
ijtc-434	18	87	at	at	ADP
ijtc-434	18	88	level	level	NOUN
ijtc-434	18	89	four	four	NUM
ijtc-434	18	90	(	(	PUNCT
ijtc-434	18	91	none	none	NOUN
ijtc-434	18	92	)	)	PUNCT
ijtc-434	18	93	0	0	NUM
ijtc-434	18	94	%	%	NOUN
ijtc-434	18	95	5	5	NUM
ijtc-434	18	96	supervisors	supervisor	NOUN
ijtc-434	18	97	are	be	AUX
ijtc-434	18	98	at	at	ADP
ijtc-434	18	99	level	level	NOUN
ijtc-434	18	100	five	five	NUM
ijtc-434	18	101	(	(	PUNCT
ijtc-434	18	102	none	none	NOUN
ijtc-434	18	103	)	)	PUNCT
ijtc-434	18	104	0	0	NUM
ijtc-434	18	105	%	%	NOUN
ijtc-434	18	106	(	(	PUNCT
ijtc-434	18	107	bpkp	bpkp	PROPN
ijtc-434	18	108	ri	ri	PROPN
ijtc-434	18	109	,	,	PUNCT
ijtc-434	18	110	2016	2016	NUM
ijtc-434	18	111	)	)	PUNCT
ijtc-434	18	112	.	.	PUNCT
ijtc-434	19	1	the	the	DET
ijtc-434	19	2	institute	institute	PROPN
ijtc-434	19	3	of	of	ADP
ijtc-434	19	4	internal	internal	ADJ
ijtc-434	19	5	auditors	auditor	NOUN
ijtc-434	19	6	(	(	PUNCT
ijtc-434	19	7	iia	iia	NOUN
ijtc-434	19	8	)	)	PUNCT
ijtc-434	19	9	has	have	AUX
ijtc-434	19	10	developed	develop	VERB
ijtc-434	19	11	a	a	DET
ijtc-434	19	12	model	model	NOUN
ijtc-434	19	13	capability	capability	NOUN
ijtc-434	19	14	model	model	NOUN
ijtc-434	19	15	(	(	PUNCT
ijtc-434	19	16	ia	ia	NOUN
ijtc-434	19	17	-	-	PUNCT
ijtc-434	19	18	cm	cm	NOUN
ijtc-434	19	19	)	)	PUNCT
ijtc-434	19	20	internal	internal	ADJ
ijtc-434	19	21	audit	audit	NOUN
ijtc-434	19	22	capability	capability	NOUN
ijtc-434	19	23	,	,	PUNCT
ijtc-434	19	24	namely	namely	ADV
ijtc-434	19	25	a	a	DET
ijtc-434	19	26	framework	framework	NOUN
ijtc-434	19	27	that	that	PRON
ijtc-434	19	28	identifies	identify	VERB
ijtc-434	19	29	fundamental	fundamental	ADJ
ijtc-434	19	30	aspects	aspect	NOUN
ijtc-434	19	31	needed	need	VERB
ijtc-434	19	32	for	for	ADP
ijtc-434	19	33	effective	effective	ADJ
ijtc-434	19	34	internal	internal	ADJ
ijtc-434	19	35	supervision	supervision	NOUN
ijtc-434	19	36	in	in	ADP
ijtc-434	19	37	the	the	DET
ijtc-434	19	38	public	public	ADJ
ijtc-434	19	39	sector	sector	NOUN
ijtc-434	19	40	(	(	PUNCT
ijtc-434	19	41	christ	christ	PROPN
ijtc-434	19	42	et	et	PROPN
ijtc-434	19	43	al	al	PROPN
ijtc-434	19	44	.	.	PROPN
ijtc-434	19	45	,	,	PUNCT
ijtc-434	19	46	2015	2015	NUM
ijtc-434	19	47	)	)	PUNCT
ijtc-434	19	48	.	.	PUNCT
ijtc-434	20	1	in	in	ADP
ijtc-434	20	2	the	the	DET
ijtc-434	20	3	ia	ia	PROPN
ijtc-434	20	4	-	-	PUNCT
ijtc-434	20	5	cm	cm	PROPN
ijtc-434	20	6	model	model	NOUN
ijtc-434	20	7	,	,	PUNCT
ijtc-434	20	8	apip	apip	ADJ
ijtc-434	20	9	is	be	AUX
ijtc-434	20	10	divided	divide	VERB
ijtc-434	20	11	into	into	ADP
ijtc-434	20	12	five	five	NUM
ijtc-434	20	13	levels	level	NOUN
ijtc-434	20	14	of	of	ADP
ijtc-434	20	15	capability	capability	NOUN
ijtc-434	20	16	,	,	PUNCT
ijtc-434	20	17	namely	namely	ADV
ijtc-434	20	18	level	level	NOUN
ijtc-434	20	19	1	1	NUM
ijtc-434	20	20	(	(	PUNCT
ijtc-434	20	21	initial	initial	ADJ
ijtc-434	20	22	)	)	PUNCT
ijtc-434	20	23	,	,	PUNCT
ijtc-434	20	24	level	level	NOUN
ijtc-434	20	25	2	2	NUM
ijtc-434	20	26	(	(	PUNCT
ijtc-434	20	27	infrastructure	infrastructure	NOUN
ijtc-434	20	28	)	)	PUNCT
ijtc-434	20	29	,	,	PUNCT
ijtc-434	20	30	level	level	NOUN
ijtc-434	20	31	3	3	NUM
ijtc-434	20	32	(	(	PUNCT
ijtc-434	20	33	integrated	integrate	VERB
ijtc-434	20	34	)	)	PUNCT
ijtc-434	20	35	,	,	PUNCT
ijtc-434	20	36	level	level	NOUN
ijtc-434	20	37	4	4	NUM
ijtc-434	20	38	(	(	PUNCT
ijtc-434	20	39	managed	manage	VERB
ijtc-434	20	40	)	)	PUNCT
ijtc-434	20	41	,	,	PUNCT
ijtc-434	20	42	and	and	CCONJ
ijtc-434	20	43	level	level	NOUN
ijtc-434	20	44	5	5	NUM
ijtc-434	20	45	(	(	PUNCT
ijtc-434	20	46	optimizing	optimizing	NOUN
ijtc-434	20	47	)	)	PUNCT
ijtc-434	20	48	.	.	PUNCT
ijtc-434	21	1	the	the	DET
ijtc-434	21	2	bpkp	bpkp	PROPN
ijtc-434	21	3	's	's	PART
ijtc-434	21	4	oversight	oversight	NOUN
ijtc-434	21	5	role	role	NOUN
ijtc-434	21	6	is	be	AUX
ijtc-434	21	7	not	not	PART
ijtc-434	21	8	yet	yet	ADV
ijtc-434	21	9	optimal	optimal	ADJ
ijtc-434	21	10	due	due	ADJ
ijtc-434	21	11	to	to	ADP
ijtc-434	21	12	constraints	constraint	NOUN
ijtc-434	21	13	such	such	ADJ
ijtc-434	21	14	as	as	ADP
ijtc-434	21	15	the	the	DET
ijtc-434	21	16	lack	lack	NOUN
ijtc-434	21	17	of	of	ADP
ijtc-434	21	18	optimal	optimal	ADJ
ijtc-434	21	19	development	development	NOUN
ijtc-434	21	20	of	of	ADP
ijtc-434	21	21	auditor	auditor	NOUN
ijtc-434	21	22	competency	competency	NOUN
ijtc-434	21	23	and	and	CCONJ
ijtc-434	21	24	independence	independence	NOUN
ijtc-434	21	25	,	,	PUNCT
ijtc-434	21	26	inadequate	inadequate	ADJ
ijtc-434	21	27	composition	composition	NOUN
ijtc-434	21	28	and	and	CCONJ
ijtc-434	21	29	distribution	distribution	NOUN
ijtc-434	21	30	of	of	ADP
ijtc-434	21	31	human	human	ADJ
ijtc-434	21	32	resources	resource	NOUN
ijtc-434	21	33	,	,	PUNCT
ijtc-434	21	34	unplanned	unplanned	ADJ
ijtc-434	21	35	planning	planning	NOUN
ijtc-434	21	36	with	with	ADP
ijtc-434	21	37	a	a	DET
ijtc-434	21	38	central	central	ADJ
ijtc-434	21	39	monitoring	monitoring	NOUN
ijtc-434	21	40	program	program	NOUN
ijtc-434	21	41	,	,	PUNCT
ijtc-434	21	42	lack	lack	NOUN
ijtc-434	21	43	of	of	ADP
ijtc-434	21	44	coordination	coordination	NOUN
ijtc-434	21	45	among	among	ADP
ijtc-434	21	46	local	local	ADJ
ijtc-434	21	47	/	/	SYM
ijtc-434	21	48	central	central	ADJ
ijtc-434	21	49	unit	unit	NOUN
ijtc-434	21	50	deputies	deputy	NOUN
ijtc-434	21	51	,	,	PUNCT
ijtc-434	21	52	and	and	CCONJ
ijtc-434	21	53	lack	lack	NOUN
ijtc-434	21	54	of	of	ADP
ijtc-434	21	55	socialization	socialization	NOUN
ijtc-434	21	56	of	of	ADP
ijtc-434	21	57	guidelines	guideline	NOUN
ijtc-434	21	58	clear	clear	ADJ
ijtc-434	21	59	supervision	supervision	NOUN
ijtc-434	21	60	.	.	PUNCT
ijtc-434	22	1	external	external	ADJ
ijtc-434	22	2	constraints	constraint	NOUN
ijtc-434	22	3	are	be	AUX
ijtc-434	22	4	the	the	DET
ijtc-434	22	5	lack	lack	NOUN
ijtc-434	22	6	of	of	ADP
ijtc-434	22	7	optimal	optimal	ADJ
ijtc-434	22	8	coordination	coordination	NOUN
ijtc-434	22	9	with	with	ADP
ijtc-434	22	10	apip	apip	NOUN
ijtc-434	22	11	(	(	PUNCT
ijtc-434	22	12	government	government	NOUN
ijtc-434	22	13	internal	internal	ADJ
ijtc-434	22	14	supervisory	supervisory	ADJ
ijtc-434	22	15	apparatus	apparatus	NOUN
ijtc-434	22	16	)	)	PUNCT
ijtc-434	22	17	,	,	PUNCT
ijtc-434	22	18	ministry	ministry	NOUN
ijtc-434	22	19	/	/	SYM
ijtc-434	22	20	institution	institution	NOUN
ijtc-434	22	21	/	/	SYM
ijtc-434	22	22	regional	regional	ADJ
ijtc-434	22	23	government	government	NOUN
ijtc-434	22	24	(	(	PUNCT
ijtc-434	22	25	setyawati	setyawati	PROPN
ijtc-434	22	26	&	&	CCONJ
ijtc-434	22	27	bernawati	bernawati	PROPN
ijtc-434	22	28	,	,	PUNCT
ijtc-434	22	29	2020	2020	NUM
ijtc-434	22	30	)	)	PUNCT
ijtc-434	22	31	.	.	PUNCT
ijtc-434	23	1	in	in	ADP
ijtc-434	23	2	addition	addition	NOUN
ijtc-434	23	3	to	to	ADP
ijtc-434	23	4	these	these	DET
ijtc-434	23	5	constraints	constraint	NOUN
ijtc-434	23	6	,	,	PUNCT
ijtc-434	23	7	the	the	DET
ijtc-434	23	8	number	number	NOUN
ijtc-434	23	9	of	of	ADP
ijtc-434	23	10	assignments	assignment	NOUN
ijtc-434	23	11	at	at	ADP
ijtc-434	23	12	the	the	DET
ijtc-434	23	13	request	request	NOUN
ijtc-434	23	14	of	of	ADP
ijtc-434	23	15	the	the	DET
ijtc-434	23	16	institution	institution	NOUN
ijtc-434	23	17	/	/	SYM
ijtc-434	23	18	other	other	ADJ
ijtc-434	23	19	apip	apip	NOUN
ijtc-434	23	20	affects	affect	VERB
ijtc-434	23	21	the	the	DET
ijtc-434	23	22	resources	resource	NOUN
ijtc-434	23	23	that	that	PRON
ijtc-434	23	24	can	can	AUX
ijtc-434	23	25	be	be	AUX
ijtc-434	23	26	used	use	VERB
ijtc-434	23	27	to	to	PART
ijtc-434	23	28	carry	carry	VERB
ijtc-434	23	29	out	out	ADP
ijtc-434	23	30	the	the	DET
ijtc-434	23	31	bpkp	bpkp	NOUN
ijtc-434	23	32	's	's	PART
ijtc-434	23	33	mandate	mandate	NOUN
ijtc-434	23	34	and	and	CCONJ
ijtc-434	23	35	obscures	obscure	VERB
ijtc-434	23	36	the	the	DET
ijtc-434	23	37	focus	focus	NOUN
ijtc-434	23	38	of	of	ADP
ijtc-434	23	39	supervision	supervision	NOUN
ijtc-434	23	40	.	.	PUNCT
ijtc-434	24	1	internal	internal	ADJ
ijtc-434	24	2	audit	audit	NOUN
ijtc-434	24	3	quality	quality	NOUN
ijtc-434	24	4	.	.	PUNCT
ijtc-434	25	1	the	the	DET
ijtc-434	25	2	absence	absence	NOUN
ijtc-434	25	3	of	of	ADP
ijtc-434	25	4	these	these	DET
ijtc-434	25	5	competencies	competency	NOUN
ijtc-434	25	6	can	can	AUX
ijtc-434	25	7	make	make	VERB
ijtc-434	25	8	the	the	DET
ijtc-434	25	9	internal	internal	ADJ
ijtc-434	25	10	auditors	auditor	NOUN
ijtc-434	25	11	as	as	ADP
ijtc-434	25	12	a	a	DET
ijtc-434	25	13	whole	whole	NOUN
ijtc-434	25	14	unable	unable	ADJ
ijtc-434	25	15	to	to	PART
ijtc-434	25	16	carry	carry	VERB
ijtc-434	25	17	out	out	ADP
ijtc-434	25	18	their	their	PRON
ijtc-434	25	19	role	role	NOUN
ijtc-434	25	20	in	in	ADP
ijtc-434	25	21	carrying	carry	VERB
ijtc-434	25	22	out	out	ADP
ijtc-434	25	23	supervision	supervision	NOUN
ijtc-434	25	24	effectively	effectively	ADV
ijtc-434	25	25	so	so	SCONJ
ijtc-434	25	26	that	that	SCONJ
ijtc-434	25	27	their	their	PRON
ijtc-434	25	28	contributions	contribution	NOUN
ijtc-434	25	29	are	be	AUX
ijtc-434	25	30	not	not	PART
ijtc-434	25	31	optimal	optimal	ADJ
ijtc-434	25	32	in	in	ADP
ijtc-434	25	33	ensuring	ensure	VERB
ijtc-434	25	34	that	that	SCONJ
ijtc-434	25	35	comprehensive	comprehensive	ADJ
ijtc-434	25	36	and	and	CCONJ
ijtc-434	25	37	fundamental	fundamental	ADJ
ijtc-434	25	38	internal	internal	ADJ
ijtc-434	25	39	audit	audit	NOUN
ijtc-434	25	40	quality	quality	NOUN
ijtc-434	25	41	practices	practice	NOUN
ijtc-434	25	42	can	can	AUX
ijtc-434	25	43	not	not	PART
ijtc-434	25	44	be	be	AUX
ijtc-434	25	45	realized	realize	VERB
ijtc-434	25	46	(	(	PUNCT
ijtc-434	25	47	yurniwati	yurniwati	NOUN
ijtc-434	25	48	&	&	CCONJ
ijtc-434	25	49	rizaldi	rizaldi	PROPN
ijtc-434	25	50	,	,	PUNCT
ijtc-434	25	51	2015	2015	NUM
ijtc-434	25	52	)	)	PUNCT
ijtc-434	25	53	.	.	PUNCT
ijtc-434	26	1	to	to	PART
ijtc-434	26	2	be	be	AUX
ijtc-434	26	3	able	able	ADJ
ijtc-434	26	4	to	to	PART
ijtc-434	26	5	function	function	VERB
ijtc-434	26	6	properly	properly	ADV
ijtc-434	26	7	and	and	CCONJ
ijtc-434	26	8	be	be	AUX
ijtc-434	26	9	able	able	ADJ
ijtc-434	26	10	to	to	PART
ijtc-434	26	11	maintain	maintain	VERB
ijtc-434	26	12	its	its	PRON
ijtc-434	26	13	independence	independence	NOUN
ijtc-434	26	14	,	,	PUNCT
ijtc-434	26	15	the	the	DET
ijtc-434	26	16	internal	internal	ADJ
ijtc-434	26	17	auditor	auditor	NOUN
ijtc-434	26	18	must	must	AUX
ijtc-434	26	19	focus	focus	VERB
ijtc-434	26	20	its	its	PRON
ijtc-434	26	21	activities	activity	NOUN
ijtc-434	26	22	on	on	ADP
ijtc-434	26	23	strategic	strategic	ADJ
ijtc-434	26	24	activities	activity	NOUN
ijtc-434	26	25	and	and	CCONJ
ijtc-434	26	26	avoid	avoid	VERB
ijtc-434	26	27	execution	execution	NOUN
ijtc-434	26	28	of	of	ADP
ijtc-434	26	29	daily	daily	ADJ
ijtc-434	26	30	activities	activity	NOUN
ijtc-434	26	31	.	.	PUNCT
ijtc-434	27	1	internal	internal	ADJ
ijtc-434	27	2	auditor	auditor	NOUN
ijtc-434	27	3	independence	independence	NOUN
ijtc-434	27	4	is	be	AUX
ijtc-434	27	5	manifested	manifest	VERB
ijtc-434	27	6	in	in	ADP
ijtc-434	27	7	the	the	DET
ijtc-434	27	8	form	form	NOUN
ijtc-434	27	9	of	of	ADP
ijtc-434	27	10	not	not	PART
ijtc-434	27	11	having	have	VERB
ijtc-434	27	12	personal	personal	ADJ
ijtc-434	27	13	interests	interest	NOUN
ijtc-434	27	14	or	or	CCONJ
ijtc-434	27	15	interrelationships	interrelationship	NOUN
ijtc-434	27	16	which	which	PRON
ijtc-434	27	17	can	can	AUX
ijtc-434	27	18	cause	cause	VERB
ijtc-434	27	19	conflicts	conflict	NOUN
ijtc-434	27	20	of	of	ADP
ijtc-434	27	21	interest	interest	NOUN
ijtc-434	27	22	with	with	ADP
ijtc-434	27	23	the	the	DET
ijtc-434	27	24	institution	institution	NOUN
ijtc-434	27	25	,	,	PUNCT
ijtc-434	27	26	not	not	PART
ijtc-434	27	27	people	people	NOUN
ijtc-434	27	28	in	in	ADP
ijtc-434	27	29	the	the	DET
ijtc-434	27	30	public	public	ADJ
ijtc-434	27	31	accountant	accountant	NOUN
ijtc-434	27	32	office	office	NOUN
ijtc-434	27	33	,	,	PUNCT
ijtc-434	27	34	legal	legal	ADJ
ijtc-434	27	35	consultant	consultant	NOUN
ijtc-434	27	36	offices	office	NOUN
ijtc-434	27	37	,	,	PUNCT
ijtc-434	27	38	or	or	CCONJ
ijtc-434	27	39	other	other	ADJ
ijtc-434	27	40	parties	party	NOUN
ijtc-434	27	41	that	that	PRON
ijtc-434	27	42	provide	provide	VERB
ijtc-434	27	43	audit	audit	NOUN
ijtc-434	27	44	services	service	NOUN
ijtc-434	27	45	,	,	PUNCT
ijtc-434	27	46	non	non	ADJ
ijtc-434	27	47	-	-	ADJ
ijtc-434	27	48	audit	audit	ADJ
ijtc-434	27	49	services	service	NOUN
ijtc-434	27	50	or	or	CCONJ
ijtc-434	27	51	other	other	ADJ
ijtc-434	27	52	consulting	consulting	NOUN
ijtc-434	27	53	services	service	NOUN
ijtc-434	27	54	,	,	PUNCT
ijtc-434	27	55	not	not	PART
ijtc-434	27	56	people	people	NOUN
ijtc-434	27	57	who	who	PRON
ijtc-434	27	58	have	have	VERB
ijtc-434	27	59	the	the	DET
ijtc-434	27	60	authority	authority	NOUN
ijtc-434	27	61	and	and	CCONJ
ijtc-434	27	62	responsibility	responsibility	NOUN
ijtc-434	27	63	to	to	PART
ijtc-434	27	64	plan	plan	VERB
ijtc-434	27	65	,	,	PUNCT
ijtc-434	27	66	lead	lead	NOUN
ijtc-434	27	67	or	or	CCONJ
ijtc-434	27	68	control	control	NOUN
ijtc-434	27	69	institutions	institution	NOUN
ijtc-434	27	70	and	and	CCONJ
ijtc-434	27	71	most	most	ADV
ijtc-434	27	72	importantly	importantly	ADV
ijtc-434	27	73	have	have	VERB
ijtc-434	27	74	independent	independent	ADJ
ijtc-434	27	75	behavior	behavior	NOUN
ijtc-434	27	76	and	and	CCONJ
ijtc-434	27	77	thinking	thinking	NOUN
ijtc-434	27	78	.	.	PUNCT
ijtc-434	28	1	inspection	inspection	NOUN
ijtc-434	28	2	activities	activity	NOUN
ijtc-434	28	3	must	must	AUX
ijtc-434	28	4	include	include	VERB
ijtc-434	28	5	planning	planning	NOUN
ijtc-434	28	6	checks	check	NOUN
ijtc-434	28	7	,	,	PUNCT
ijtc-434	28	8	testing	testing	NOUN
ijtc-434	28	9	and	and	CCONJ
ijtc-434	28	10	evaluating	evaluate	VERB
ijtc-434	28	11	information	information	NOUN
ijtc-434	28	12	,	,	PUNCT
ijtc-434	28	13	notifying	notify	VERB
ijtc-434	28	14	results	result	NOUN
ijtc-434	28	15	and	and	CCONJ
ijtc-434	28	16	following	follow	VERB
ijtc-434	28	17	up	up	ADP
ijtc-434	28	18	(	(	PUNCT
ijtc-434	28	19	munteanu	munteanu	PROPN
ijtc-434	28	20	&	&	CCONJ
ijtc-434	28	21	zaharia	zaharia	PROPN
ijtc-434	28	22	,	,	PUNCT
ijtc-434	28	23	2014	2014	NUM
ijtc-434	28	24	)	)	PUNCT
ijtc-434	28	25	.	.	PUNCT
ijtc-434	29	1	internal	internal	ADJ
ijtc-434	29	2	audit	audit	NOUN
ijtc-434	29	3	planning	planning	NOUN
ijtc-434	29	4	must	must	AUX
ijtc-434	29	5	be	be	AUX
ijtc-434	29	6	documented	document	VERB
ijtc-434	29	7	and	and	CCONJ
ijtc-434	29	8	include	include	VERB
ijtc-434	29	9	matters	matter	NOUN
ijtc-434	29	10	such	such	ADJ
ijtc-434	29	11	as	as	ADP
ijtc-434	29	12	setting	set	VERB
ijtc-434	29	13	the	the	DET
ijtc-434	29	14	purpose	purpose	NOUN
ijtc-434	29	15	of	of	ADP
ijtc-434	29	16	inspection	inspection	NOUN
ijtc-434	29	17	and	and	CCONJ
ijtc-434	29	18	scope	scope	NOUN
ijtc-434	29	19	of	of	ADP
ijtc-434	29	20	work	work	NOUN
ijtc-434	29	21	,	,	PUNCT
ijtc-434	29	22	obtaining	obtain	VERB
ijtc-434	29	23	basic	basic	ADJ
ijtc-434	29	24	information	information	NOUN
ijtc-434	29	25	about	about	ADP
ijtc-434	29	26	the	the	DET
ijtc-434	29	27	activities	activity	NOUN
ijtc-434	29	28	to	to	PART
ijtc-434	29	29	be	be	AUX
ijtc-434	29	30	examined	examine	VERB
ijtc-434	29	31	,	,	PUNCT
ijtc-434	29	32	determining	determine	VERB
ijtc-434	29	33	the	the	DET
ijtc-434	29	34	various	various	ADJ
ijtc-434	29	35	forces	force	NOUN
ijtc-434	29	36	needed	need	VERB
ijtc-434	29	37	to	to	PART
ijtc-434	29	38	carry	carry	VERB
ijtc-434	29	39	out	out	ADP
ijtc-434	29	40	the	the	DET
ijtc-434	29	41	inspection	inspection	NOUN
ijtc-434	29	42	,	,	PUNCT
ijtc-434	29	43	notifying	notify	VERB
ijtc-434	29	44	the	the	DET
ijtc-434	29	45	parties	party	NOUN
ijtc-434	29	46	deemed	deem	VERB
ijtc-434	29	47	necessary	necessary	ADJ
ijtc-434	29	48	,	,	PUNCT
ijtc-434	29	49	carrying	carry	VERB
ijtc-434	29	50	out	out	ADP
ijtc-434	29	51	the	the	DET
ijtc-434	29	52	survey	survey	NOUN
ijtc-434	29	53	appropriately	appropriately	ADV
ijtc-434	29	54	,	,	PUNCT
ijtc-434	29	55	writing	write	VERB
ijtc-434	29	56	an	an	DET
ijtc-434	29	57	inspection	inspection	NOUN
ijtc-434	29	58	program	program	NOUN
ijtc-434	29	59	and	and	CCONJ
ijtc-434	29	60	determining	determine	VERB
ijtc-434	29	61	how	how	SCONJ
ijtc-434	29	62	,	,	PUNCT
ijtc-434	29	63	when	when	SCONJ
ijtc-434	29	64	and	and	CCONJ
ijtc-434	29	65	to	to	PART
ijtc-434	29	66	whom	whom	PRON
ijtc-434	29	67	the	the	DET
ijtc-434	29	68	results	result	NOUN
ijtc-434	29	69	of	of	ADP
ijtc-434	29	70	the	the	DET
ijtc-434	29	71	examination	examination	NOUN
ijtc-434	29	72	will	will	AUX
ijtc-434	29	73	be	be	AUX
ijtc-434	29	74	submitted	submit	VERB
ijtc-434	29	75	and	and	CCONJ
ijtc-434	29	76	obtaining	obtain	VERB
ijtc-434	29	77	approval	approval	NOUN
ijtc-434	29	78	for	for	ADP
ijtc-434	29	79	the	the	DET
ijtc-434	29	80	inspection	inspection	NOUN
ijtc-434	29	81	work	work	NOUN
ijtc-434	29	82	plan	plan	NOUN
ijtc-434	29	83	(	(	PUNCT
ijtc-434	29	84	dalkin	dalkin	X
ijtc-434	29	85	et	et	PROPN
ijtc-434	29	86	al	al	PROPN
ijtc-434	29	87	.	.	PROPN
ijtc-434	29	88	,	,	PUNCT
ijtc-434	29	89	2021	2021	NUM
ijtc-434	29	90	)	)	PUNCT
ijtc-434	29	91	.	.	PUNCT
ijtc-434	30	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-434	30	2	the	the	DET
ijtc-434	30	3	effect	effect	NOUN
ijtc-434	30	4	of	of	ADP
ijtc-434	30	5	competencies	competency	NOUN
ijtc-434	30	6	and	and	CCONJ
ijtc-434	30	7	independence	independence	NOUN
ijtc-434	30	8	internal	internal	ADJ
ijtc-434	30	9	auditors	auditor	NOUN
ijtc-434	30	10	on	on	ADP
ijtc-434	30	11	internal	internal	ADJ
ijtc-434	30	12	audit	audit	NOUN
ijtc-434	30	13	quality	quality	NOUN
ijtc-434	30	14	:	:	PUNCT
ijtc-434	30	15	the	the	DET
ijtc-434	30	16	theoretical	theoretical	ADJ
ijtc-434	30	17	review	review	NOUN
ijtc-434	30	18	approach	approach	NOUN
ijtc-434	30	19	aidi	aidi	PROPN
ijtc-434	30	20	,	,	PUNCT
ijtc-434	30	21	sayuthi	sayuthi	PROPN
ijtc-434	30	22	,	,	PUNCT
ijtc-434	30	23	susanto	susanto	PROPN
ijtc-434	30	24	,	,	PUNCT
ijtc-434	30	25	junaidi	junaidi	NOUN
ijtc-434	30	26	,	,	PUNCT
ijtc-434	30	27	abdurohim	abdurohim	NOUN
ijtc-434	30	28	105	105	NUM
ijtc-434	30	29	|	|	ADV
ijtc-434	30	30	ilomata	ilomata	PROPN
ijtc-434	30	31	international	international	ADJ
ijtc-434	30	32	journal	journal	NOUN
ijtc-434	30	33	of	of	ADP
ijtc-434	30	34	tax	tax	PROPN
ijtc-434	30	35	&	&	CCONJ
ijtc-434	30	36	accounting	accounting	PROPN
ijtc-434	30	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-434	30	38	proxy	proxy	NOUN
ijtc-434	30	39	of	of	ADP
ijtc-434	30	40	quality	quality	NOUN
ijtc-434	30	41	and	and	CCONJ
ijtc-434	30	42	effective	effective	ADJ
ijtc-434	30	43	internal	internal	ADJ
ijtc-434	30	44	audit	audit	NOUN
ijtc-434	30	45	quality	quality	NOUN
ijtc-434	30	46	,	,	PUNCT
ijtc-434	30	47	according	accord	VERB
ijtc-434	30	48	to	to	ADP
ijtc-434	30	49	the	the	DET
ijtc-434	30	50	provisions	provision	NOUN
ijtc-434	30	51	of	of	ADP
ijtc-434	30	52	the	the	DET
ijtc-434	30	53	decision	decision	NOUN
ijtc-434	30	54	of	of	ADP
ijtc-434	30	55	the	the	DET
ijtc-434	30	56	secretary	secretary	NOUN
ijtc-434	30	57	of	of	ADP
ijtc-434	30	58	the	the	DET
ijtc-434	30	59	bumn	bumn	PROPN
ijtc-434	30	60	minister	minister	PROPN
ijtc-434	30	61	sk-16	sk-16	NOUN
ijtc-434	30	62	/	/	SYM
ijtc-434	30	63	s.mbu	s.mbu	PROPN
ijtc-434	30	64	/	/	SYM
ijtc-434	30	65	2012	2012	NUM
ijtc-434	30	66	number	number	NOUN
ijtc-434	30	67	has	have	VERB
ijtc-434	30	68	at	at	ADV
ijtc-434	30	69	least	least	ADV
ijtc-434	30	70	three	three	NUM
ijtc-434	30	71	parameters	parameter	NOUN
ijtc-434	30	72	,	,	PUNCT
ijtc-434	30	73	namely	namely	ADV
ijtc-434	30	74	the	the	DET
ijtc-434	30	75	first	first	ADJ
ijtc-434	30	76	company	company	NOUN
ijtc-434	30	77	has	have	VERB
ijtc-434	30	78	an	an	DET
ijtc-434	30	79	internal	internal	ADJ
ijtc-434	30	80	oversight	oversight	NOUN
ijtc-434	30	81	charter	charter	NOUN
ijtc-434	30	82	set	set	VERB
ijtc-434	30	83	by	by	ADP
ijtc-434	30	84	the	the	DET
ijtc-434	30	85	board	board	NOUN
ijtc-434	30	86	of	of	ADP
ijtc-434	30	87	directors	director	NOUN
ijtc-434	30	88	,	,	PUNCT
ijtc-434	30	89	both	both	DET
ijtc-434	30	90	internal	internal	ADJ
ijtc-434	30	91	audits	audit	NOUN
ijtc-434	30	92	are	be	AUX
ijtc-434	30	93	equipped	equip	VERB
ijtc-434	30	94	with	with	ADP
ijtc-434	30	95	supporting	support	VERB
ijtc-434	30	96	factors	factor	NOUN
ijtc-434	30	97	for	for	ADP
ijtc-434	30	98	success	success	NOUN
ijtc-434	30	99	in	in	ADP
ijtc-434	30	100	carrying	carry	VERB
ijtc-434	30	101	out	out	ADP
ijtc-434	30	102	their	their	PRON
ijtc-434	30	103	duties	duty	NOUN
ijtc-434	30	104	.	.	PUNCT
ijtc-434	31	1	and	and	CCONJ
ijtc-434	31	2	the	the	DET
ijtc-434	31	3	third	third	ADJ
ijtc-434	31	4	internal	internal	ADJ
ijtc-434	31	5	audit	audit	NOUN
ijtc-434	31	6	carries	carry	VERB
ijtc-434	31	7	out	out	ADP
ijtc-434	31	8	internal	internal	ADJ
ijtc-434	31	9	supervision	supervision	NOUN
ijtc-434	31	10	to	to	PART
ijtc-434	31	11	provide	provide	VERB
ijtc-434	31	12	added	add	VERB
ijtc-434	31	13	value	value	NOUN
ijtc-434	31	14	and	and	CCONJ
ijtc-434	31	15	improve	improve	VERB
ijtc-434	31	16	company	company	NOUN
ijtc-434	31	17	operations	operation	NOUN
ijtc-434	31	18	(	(	PUNCT
ijtc-434	31	19	sudharmono	sudharmono	PROPN
ijtc-434	31	20	&	&	CCONJ
ijtc-434	31	21	tunjungsari	tunjungsari	PROPN
ijtc-434	31	22	,	,	PUNCT
ijtc-434	31	23	2021	2021	NUM
ijtc-434	31	24	)	)	PUNCT
ijtc-434	31	25	.	.	PUNCT
ijtc-434	32	1	it	it	PRON
ijtc-434	32	2	is	be	AUX
ijtc-434	32	3	expected	expect	VERB
ijtc-434	32	4	that	that	SCONJ
ijtc-434	32	5	the	the	DET
ijtc-434	32	6	internal	internal	ADJ
ijtc-434	32	7	auditors	auditor	NOUN
ijtc-434	32	8	in	in	ADP
ijtc-434	32	9	carrying	carry	VERB
ijtc-434	32	10	out	out	ADP
ijtc-434	32	11	their	their	PRON
ijtc-434	32	12	functions	function	NOUN
ijtc-434	32	13	and	and	CCONJ
ijtc-434	32	14	duties	duty	NOUN
ijtc-434	32	15	have	have	VERB
ijtc-434	32	16	competence	competence	NOUN
ijtc-434	32	17	so	so	SCONJ
ijtc-434	32	18	that	that	SCONJ
ijtc-434	32	19	they	they	PRON
ijtc-434	32	20	will	will	AUX
ijtc-434	32	21	produce	produce	VERB
ijtc-434	32	22	good	good	ADJ
ijtc-434	32	23	and	and	CCONJ
ijtc-434	32	24	reliable	reliable	ADJ
ijtc-434	32	25	audit	audit	NOUN
ijtc-434	32	26	quality	quality	NOUN
ijtc-434	32	27	.	.	PUNCT
ijtc-434	33	1	the	the	DET
ijtc-434	33	2	synthesis	synthesis	NOUN
ijtc-434	33	3	of	of	ADP
ijtc-434	33	4	competencies	competency	NOUN
ijtc-434	33	5	is	be	AUX
ijtc-434	33	6	an	an	DET
ijtc-434	33	7	ability	ability	NOUN
ijtc-434	33	8	that	that	PRON
ijtc-434	33	9	must	must	AUX
ijtc-434	33	10	be	be	AUX
ijtc-434	33	11	possessed	possess	VERB
ijtc-434	33	12	regarding	regard	VERB
ijtc-434	33	13	an	an	DET
ijtc-434	33	14	adequate	adequate	ADJ
ijtc-434	33	15	understanding	understanding	NOUN
ijtc-434	33	16	of	of	ADP
ijtc-434	33	17	accounting	accounting	NOUN
ijtc-434	33	18	,	,	PUNCT
ijtc-434	33	19	auditing	auditing	NOUN
ijtc-434	33	20	and	and	CCONJ
ijtc-434	33	21	systems	system	NOUN
ijtc-434	33	22	that	that	PRON
ijtc-434	33	23	apply	apply	VERB
ijtc-434	33	24	in	in	ADP
ijtc-434	33	25	the	the	DET
ijtc-434	33	26	company	company	NOUN
ijtc-434	33	27	.	.	PUNCT
ijtc-434	34	1	competence	competence	NOUN
ijtc-434	34	2	indicates	indicate	VERB
ijtc-434	34	3	the	the	DET
ijtc-434	34	4	achievement	achievement	NOUN
ijtc-434	34	5	and	and	CCONJ
ijtc-434	34	6	maintenance	maintenance	NOUN
ijtc-434	34	7	of	of	ADP
ijtc-434	34	8	a	a	DET
ijtc-434	34	9	level	level	NOUN
ijtc-434	34	10	of	of	ADP
ijtc-434	34	11	understanding	understanding	NOUN
ijtc-434	34	12	and	and	CCONJ
ijtc-434	34	13	knowledge	knowledge	NOUN
ijtc-434	34	14	that	that	PRON
ijtc-434	34	15	allows	allow	VERB
ijtc-434	34	16	an	an	DET
ijtc-434	34	17	audit	audit	NOUN
ijtc-434	34	18	committee	committee	NOUN
ijtc-434	34	19	member	member	NOUN
ijtc-434	34	20	to	to	PART
ijtc-434	34	21	carry	carry	VERB
ijtc-434	34	22	out	out	ADP
ijtc-434	34	23	the	the	DET
ijtc-434	34	24	task	task	NOUN
ijtc-434	34	25	properly	properly	ADV
ijtc-434	34	26	(	(	PUNCT
ijtc-434	34	27	seckler	seckler	NOUN
ijtc-434	34	28	et	et	PROPN
ijtc-434	34	29	al	al	PROPN
ijtc-434	34	30	.	.	PROPN
ijtc-434	34	31	,	,	PUNCT
ijtc-434	34	32	2017	2017	NUM
ijtc-434	34	33	)	)	PUNCT
ijtc-434	34	34	.	.	PUNCT
ijtc-434	35	1	the	the	DET
ijtc-434	35	2	synthesis	synthesis	NOUN
ijtc-434	35	3	of	of	ADP
ijtc-434	35	4	the	the	DET
ijtc-434	35	5	dimensions	dimension	NOUN
ijtc-434	35	6	or	or	CCONJ
ijtc-434	35	7	characteristics	characteristic	NOUN
ijtc-434	35	8	of	of	ADP
ijtc-434	35	9	competencies	competency	NOUN
ijtc-434	35	10	includes	include	VERB
ijtc-434	35	11	knowledge	knowledge	NOUN
ijtc-434	35	12	,	,	PUNCT
ijtc-434	35	13	skills	skill	NOUN
ijtc-434	35	14	,	,	PUNCT
ijtc-434	35	15	behaviors	behavior	NOUN
ijtc-434	35	16	and	and	CCONJ
ijtc-434	35	17	personal	personal	ADJ
ijtc-434	35	18	characteristics	characteristic	NOUN
ijtc-434	35	19	that	that	PRON
ijtc-434	35	20	comprise	comprise	VERB
ijtc-434	35	21	traits	trait	NOUN
ijtc-434	35	22	and	and	CCONJ
ijtc-434	35	23	motives	motive	NOUN
ijtc-434	35	24	.	.	PUNCT
ijtc-434	36	1	personal	personal	ADJ
ijtc-434	36	2	characteristics	characteristic	NOUN
ijtc-434	36	3	are	be	AUX
ijtc-434	36	4	difficult	difficult	ADJ
ijtc-434	36	5	to	to	PART
ijtc-434	36	6	develop	develop	VERB
ijtc-434	36	7	and	and	CCONJ
ijtc-434	36	8	more	more	ADJ
ijtc-434	36	9	cost	cost	NOUN
ijtc-434	36	10	effective	effective	ADJ
ijtc-434	36	11	for	for	ADP
ijtc-434	36	12	choosing	choose	VERB
ijtc-434	36	13	people	people	NOUN
ijtc-434	36	14	who	who	PRON
ijtc-434	36	15	have	have	VERB
ijtc-434	36	16	the	the	DET
ijtc-434	36	17	desired	desire	VERB
ijtc-434	36	18	personality	personality	NOUN
ijtc-434	36	19	traits	trait	NOUN
ijtc-434	36	20	.	.	PUNCT
ijtc-434	37	1	knowledge	knowledge	NOUN
ijtc-434	37	2	and	and	CCONJ
ijtc-434	37	3	skills	skill	NOUN
ijtc-434	37	4	are	be	AUX
ijtc-434	37	5	easy	easy	ADJ
ijtc-434	37	6	to	to	PART
ijtc-434	37	7	develop	develop	VERB
ijtc-434	37	8	so	so	SCONJ
ijtc-434	37	9	training	training	NOUN
ijtc-434	37	10	is	be	AUX
ijtc-434	37	11	cost	cost	NOUN
ijtc-434	37	12	effective	effective	ADJ
ijtc-434	37	13	.	.	PUNCT
ijtc-434	38	1	it	it	PRON
ijtc-434	38	2	is	be	AUX
ijtc-434	38	3	expected	expect	VERB
ijtc-434	38	4	that	that	SCONJ
ijtc-434	38	5	the	the	DET
ijtc-434	38	6	internal	internal	ADJ
ijtc-434	38	7	auditors	auditor	NOUN
ijtc-434	38	8	in	in	ADP
ijtc-434	38	9	carrying	carry	VERB
ijtc-434	38	10	out	out	ADP
ijtc-434	38	11	their	their	PRON
ijtc-434	38	12	functions	function	NOUN
ijtc-434	38	13	and	and	CCONJ
ijtc-434	38	14	duties	duty	NOUN
ijtc-434	38	15	in	in	ADP
ijtc-434	38	16	addition	addition	NOUN
ijtc-434	38	17	to	to	ADP
ijtc-434	38	18	having	have	VERB
ijtc-434	38	19	competencies	competency	NOUN
ijtc-434	38	20	must	must	AUX
ijtc-434	38	21	also	also	ADV
ijtc-434	38	22	have	have	VERB
ijtc-434	38	23	independence	independence	NOUN
ijtc-434	38	24	so	so	SCONJ
ijtc-434	38	25	that	that	SCONJ
ijtc-434	38	26	they	they	PRON
ijtc-434	38	27	will	will	AUX
ijtc-434	38	28	produce	produce	VERB
ijtc-434	38	29	good	good	ADJ
ijtc-434	38	30	and	and	CCONJ
ijtc-434	38	31	reliable	reliable	ADJ
ijtc-434	38	32	audit	audit	NOUN
ijtc-434	38	33	quality	quality	NOUN
ijtc-434	38	34	(	(	PUNCT
ijtc-434	38	35	salterio	salterio	NOUN
ijtc-434	38	36	et	et	PROPN
ijtc-434	38	37	al	al	PROPN
ijtc-434	38	38	.	.	PROPN
ijtc-434	38	39	,	,	PUNCT
ijtc-434	38	40	2021	2021	NUM
ijtc-434	38	41	)	)	PUNCT
ijtc-434	38	42	.	.	PUNCT
ijtc-434	39	1	the	the	DET
ijtc-434	39	2	synthesis	synthesis	NOUN
ijtc-434	39	3	of	of	ADP
ijtc-434	39	4	the	the	DET
ijtc-434	39	5	independence	independence	NOUN
ijtc-434	39	6	of	of	ADP
ijtc-434	39	7	internal	internal	ADJ
ijtc-434	39	8	auditors	auditor	NOUN
ijtc-434	39	9	is	be	AUX
ijtc-434	39	10	a	a	DET
ijtc-434	39	11	freedom	freedom	NOUN
ijtc-434	39	12	from	from	ADP
ijtc-434	39	13	conditions	condition	NOUN
ijtc-434	39	14	that	that	PRON
ijtc-434	39	15	threaten	threaten	VERB
ijtc-434	39	16	objectivity	objectivity	NOUN
ijtc-434	39	17	both	both	CCONJ
ijtc-434	39	18	individually	individually	ADV
ijtc-434	39	19	and	and	CCONJ
ijtc-434	39	20	the	the	DET
ijtc-434	39	21	ability	ability	NOUN
ijtc-434	39	22	of	of	ADP
ijtc-434	39	23	internal	internal	ADJ
ijtc-434	39	24	audit	audit	NOUN
ijtc-434	39	25	activities	activity	NOUN
ijtc-434	39	26	in	in	ADP
ijtc-434	39	27	carrying	carry	VERB
ijtc-434	39	28	out	out	ADP
ijtc-434	39	29	their	their	PRON
ijtc-434	39	30	responsibilities	responsibility	NOUN
ijtc-434	39	31	in	in	ADP
ijtc-434	39	32	unusual	unusual	ADJ
ijtc-434	39	33	ways	way	NOUN
ijtc-434	39	34	,	,	PUNCT
ijtc-434	39	35	as	as	ADV
ijtc-434	39	36	well	well	ADV
ijtc-434	39	37	as	as	ADP
ijtc-434	39	38	in	in	ADP
ijtc-434	39	39	formulating	formulate	VERB
ijtc-434	39	40	and	and	CCONJ
ijtc-434	39	41	expressing	express	VERB
ijtc-434	39	42	opinions	opinion	NOUN
ijtc-434	39	43	.	.	PUNCT
ijtc-434	40	1	the	the	DET
ijtc-434	40	2	synthesis	synthesis	NOUN
ijtc-434	40	3	of	of	ADP
ijtc-434	40	4	the	the	DET
ijtc-434	40	5	dimensions	dimension	NOUN
ijtc-434	40	6	or	or	CCONJ
ijtc-434	40	7	characteristics	characteristic	NOUN
ijtc-434	40	8	of	of	ADP
ijtc-434	40	9	the	the	DET
ijtc-434	40	10	independence	independence	NOUN
ijtc-434	40	11	of	of	ADP
ijtc-434	40	12	internal	internal	ADJ
ijtc-434	40	13	auditors	auditor	NOUN
ijtc-434	40	14	includes	include	VERB
ijtc-434	40	15	independence	independence	NOUN
ijtc-434	40	16	in	in	ADP
ijtc-434	40	17	the	the	DET
ijtc-434	40	18	audit	audit	NOUN
ijtc-434	40	19	program	program	NOUN
ijtc-434	40	20	,	,	PUNCT
ijtc-434	40	21	independence	independence	NOUN
ijtc-434	40	22	in	in	ADP
ijtc-434	40	23	verification	verification	NOUN
ijtc-434	40	24	/	/	SYM
ijtc-434	40	25	investigation	investigation	NOUN
ijtc-434	40	26	,	,	PUNCT
ijtc-434	40	27	independence	independence	NOUN
ijtc-434	40	28	in	in	ADP
ijtc-434	40	29	reporting	report	VERB
ijtc-434	40	30	(	(	PUNCT
ijtc-434	40	31	rapley	rapley	PROPN
ijtc-434	40	32	et	et	PROPN
ijtc-434	40	33	al	al	PROPN
ijtc-434	40	34	.	.	PROPN
ijtc-434	40	35	,	,	PUNCT
ijtc-434	40	36	2021	2021	NUM
ijtc-434	40	37	)	)	PUNCT
ijtc-434	40	38	.	.	PUNCT
ijtc-434	41	1	based	base	VERB
ijtc-434	41	2	on	on	ADP
ijtc-434	41	3	the	the	DET
ijtc-434	41	4	description	description	NOUN
ijtc-434	41	5	above	above	ADV
ijtc-434	41	6	,	,	PUNCT
ijtc-434	41	7	it	it	PRON
ijtc-434	41	8	appears	appear	VERB
ijtc-434	41	9	that	that	SCONJ
ijtc-434	41	10	the	the	DET
ijtc-434	41	11	scope	scope	NOUN
ijtc-434	41	12	of	of	ADP
ijtc-434	41	13	the	the	DET
ijtc-434	41	14	internal	internal	ADJ
ijtc-434	41	15	audit	audit	NOUN
ijtc-434	41	16	work	work	NOUN
ijtc-434	41	17	is	be	AUX
ijtc-434	41	18	very	very	ADV
ijtc-434	41	19	broad	broad	ADJ
ijtc-434	41	20	and	and	CCONJ
ijtc-434	41	21	comprehensive	comprehensive	ADJ
ijtc-434	41	22	in	in	ADP
ijtc-434	41	23	order	order	NOUN
ijtc-434	41	24	to	to	PART
ijtc-434	41	25	guarantee	guarantee	VERB
ijtc-434	41	26	the	the	DET
ijtc-434	41	27	achievement	achievement	NOUN
ijtc-434	41	28	of	of	ADP
ijtc-434	41	29	organizational	organizational	ADJ
ijtc-434	41	30	goals	goal	NOUN
ijtc-434	41	31	.	.	PUNCT
ijtc-434	42	1	if	if	SCONJ
ijtc-434	42	2	the	the	DET
ijtc-434	42	3	internal	internal	ADJ
ijtc-434	42	4	audit	audit	NOUN
ijtc-434	42	5	institution	institution	NOUN
ijtc-434	42	6	in	in	ADP
ijtc-434	42	7	indonesia	indonesia	PROPN
ijtc-434	42	8	which	which	PRON
ijtc-434	42	9	is	be	AUX
ijtc-434	42	10	incorporated	incorporate	VERB
ijtc-434	42	11	in	in	ADP
ijtc-434	42	12	the	the	DET
ijtc-434	42	13	apip	apip	ADJ
ijtc-434	42	14	container	container	NOUN
ijtc-434	42	15	is	be	AUX
ijtc-434	42	16	given	give	VERB
ijtc-434	42	17	clear	clear	ADJ
ijtc-434	42	18	and	and	CCONJ
ijtc-434	42	19	broad	broad	ADJ
ijtc-434	42	20	authority	authority	NOUN
ijtc-434	42	21	,	,	PUNCT
ijtc-434	42	22	roles	role	NOUN
ijtc-434	42	23	and	and	CCONJ
ijtc-434	42	24	functions	function	NOUN
ijtc-434	42	25	as	as	SCONJ
ijtc-434	42	26	mentioned	mention	VERB
ijtc-434	42	27	above	above	ADV
ijtc-434	42	28	,	,	PUNCT
ijtc-434	42	29	the	the	DET
ijtc-434	42	30	results	result	NOUN
ijtc-434	42	31	of	of	ADP
ijtc-434	42	32	apip	apip	NOUN
ijtc-434	42	33	's	's	PART
ijtc-434	42	34	work	work	NOUN
ijtc-434	42	35	will	will	AUX
ijtc-434	42	36	be	be	AUX
ijtc-434	42	37	very	very	ADV
ijtc-434	42	38	beneficial	beneficial	ADJ
ijtc-434	42	39	not	not	PART
ijtc-434	42	40	only	only	ADV
ijtc-434	42	41	for	for	ADP
ijtc-434	42	42	the	the	DET
ijtc-434	42	43	government	government	NOUN
ijtc-434	42	44	,	,	PUNCT
ijtc-434	42	45	but	but	CCONJ
ijtc-434	42	46	also	also	ADV
ijtc-434	42	47	beneficial	beneficial	ADJ
ijtc-434	42	48	for	for	ADP
ijtc-434	42	49	the	the	DET
ijtc-434	42	50	legislature	legislature	NOUN
ijtc-434	42	51	,	,	PUNCT
ijtc-434	42	52	external	external	ADJ
ijtc-434	42	53	auditor	auditor	NOUN
ijtc-434	42	54	,	,	PUNCT
ijtc-434	42	55	and	and	CCONJ
ijtc-434	42	56	other	other	ADJ
ijtc-434	42	57	interested	interested	ADJ
ijtc-434	42	58	parties	party	NOUN
ijtc-434	42	59	(	(	PUNCT
ijtc-434	42	60	iswara	iswara	NOUN
ijtc-434	42	61	,	,	PUNCT
ijtc-434	42	62	2014	2014	NUM
ijtc-434	42	63	)	)	PUNCT
ijtc-434	42	64	.	.	PUNCT
ijtc-434	43	1	however	however	ADV
ijtc-434	43	2	,	,	PUNCT
ijtc-434	43	3	to	to	PART
ijtc-434	43	4	ensure	ensure	VERB
ijtc-434	43	5	the	the	DET
ijtc-434	43	6	quality	quality	NOUN
ijtc-434	43	7	of	of	ADP
ijtc-434	43	8	the	the	DET
ijtc-434	43	9	results	result	NOUN
ijtc-434	43	10	of	of	ADP
ijtc-434	43	11	the	the	DET
ijtc-434	43	12	apip	apip	ADJ
ijtc-434	43	13	work	work	NOUN
ijtc-434	43	14	involving	involve	VERB
ijtc-434	43	15	a	a	DET
ijtc-434	43	16	large	large	ADJ
ijtc-434	43	17	number	number	NOUN
ijtc-434	43	18	of	of	ADP
ijtc-434	43	19	human	human	ADJ
ijtc-434	43	20	resources	resource	NOUN
ijtc-434	43	21	with	with	ADP
ijtc-434	43	22	various	various	ADJ
ijtc-434	43	23	types	type	NOUN
ijtc-434	43	24	of	of	ADP
ijtc-434	43	25	educational	educational	ADJ
ijtc-434	43	26	and	and	CCONJ
ijtc-434	43	27	experience	experience	NOUN
ijtc-434	43	28	backgrounds	background	NOUN
ijtc-434	43	29	,	,	PUNCT
ijtc-434	43	30	a	a	DET
ijtc-434	43	31	professional	professional	ADJ
ijtc-434	43	32	and	and	CCONJ
ijtc-434	43	33	sustainable	sustainable	ADJ
ijtc-434	43	34	education	education	NOUN
ijtc-434	43	35	and	and	CCONJ
ijtc-434	43	36	training	training	NOUN
ijtc-434	43	37	program	program	NOUN
ijtc-434	43	38	is	be	AUX
ijtc-434	43	39	needed	need	VERB
ijtc-434	43	40	.	.	PUNCT
ijtc-434	44	1	in	in	ADP
ijtc-434	44	2	addition	addition	NOUN
ijtc-434	44	3	,	,	PUNCT
ijtc-434	44	4	to	to	PART
ijtc-434	44	5	improve	improve	VERB
ijtc-434	44	6	coordination	coordination	NOUN
ijtc-434	44	7	in	in	ADP
ijtc-434	44	8	planning	planning	NOUN
ijtc-434	44	9	,	,	PUNCT
ijtc-434	44	10	implementing	implement	VERB
ijtc-434	44	11	and	and	CCONJ
ijtc-434	44	12	evaluating	evaluate	VERB
ijtc-434	44	13	activities	activity	NOUN
ijtc-434	44	14	among	among	ADP
ijtc-434	44	15	the	the	DET
ijtc-434	44	16	apip	apip	ADJ
ijtc-434	44	17	ranks	rank	NOUN
ijtc-434	44	18	,	,	PUNCT
ijtc-434	44	19	the	the	DET
ijtc-434	44	20	development	development	NOUN
ijtc-434	44	21	of	of	ADP
ijtc-434	44	22	synergy	synergy	NOUN
ijtc-434	44	23	for	for	ADP
ijtc-434	44	24	apip	apip	ADJ
ijtc-434	44	25	supervision	supervision	NOUN
ijtc-434	44	26	is	be	AUX
ijtc-434	44	27	needed	need	VERB
ijtc-434	44	28	(	(	PUNCT
ijtc-434	44	29	setyawati	setyawati	PROPN
ijtc-434	44	30	&	&	CCONJ
ijtc-434	44	31	bernawati	bernawati	PROPN
ijtc-434	44	32	,	,	PUNCT
ijtc-434	44	33	2020	2020	NUM
ijtc-434	44	34	)	)	PUNCT
ijtc-434	44	35	.	.	PUNCT
ijtc-434	45	1	the	the	DET
ijtc-434	45	2	definition	definition	NOUN
ijtc-434	45	3	of	of	ADP
ijtc-434	45	4	competency	competency	NOUN
ijtc-434	45	5	is	be	AUX
ijtc-434	45	6	the	the	DET
ijtc-434	45	7	knowledge	knowledge	NOUN
ijtc-434	45	8	and	and	CCONJ
ijtc-434	45	9	skills	skill	NOUN
ijtc-434	45	10	necessary	necessary	ADJ
ijtc-434	45	11	to	to	PART
ijtc-434	45	12	accomplish	accomplish	VERB
ijtc-434	45	13	tasks	task	NOUN
ijtc-434	45	14	that	that	PRON
ijtc-434	45	15	define	define	VERB
ijtc-434	45	16	an	an	DET
ijtc-434	45	17	individual	individual	NOUN
ijtc-434	45	18	's	's	PART
ijtc-434	45	19	job	job	NOUN
ijtc-434	45	20	.	.	PUNCT
ijtc-434	46	1	competence	competence	NOUN
ijtc-434	46	2	is	be	AUX
ijtc-434	46	3	the	the	DET
ijtc-434	46	4	knowledge	knowledge	NOUN
ijtc-434	46	5	and	and	CCONJ
ijtc-434	46	6	skills	skill	NOUN
ijtc-434	46	7	needed	need	VERB
ijtc-434	46	8	to	to	PART
ijtc-434	46	9	complete	complete	VERB
ijtc-434	46	10	tasks	task	NOUN
ijtc-434	46	11	that	that	PRON
ijtc-434	46	12	define	define	VERB
ijtc-434	46	13	individual	individual	ADJ
ijtc-434	46	14	work	work	NOUN
ijtc-434	46	15	(	(	PUNCT
ijtc-434	46	16	arens	arens	PROPN
ijtc-434	46	17	&	&	CCONJ
ijtc-434	46	18	loebbecke	loebbecke	PROPN
ijtc-434	46	19	,	,	PUNCT
ijtc-434	46	20	2015	2015	NUM
ijtc-434	46	21	)	)	PUNCT
ijtc-434	46	22	.	.	PUNCT
ijtc-434	47	1	the	the	DET
ijtc-434	47	2	other	other	ADJ
ijtc-434	47	3	definition	definition	NOUN
ijtc-434	47	4	states	state	NOUN
ijtc-434	47	5	competence	competence	NOUN
ijtc-434	47	6	means	mean	VERB
ijtc-434	47	7	the	the	DET
ijtc-434	47	8	ability	ability	NOUN
ijtc-434	47	9	and	and	CCONJ
ijtc-434	47	10	ability	ability	NOUN
ijtc-434	47	11	to	to	PART
ijtc-434	47	12	carry	carry	VERB
ijtc-434	47	13	out	out	ADP
ijtc-434	47	14	a	a	DET
ijtc-434	47	15	job	job	NOUN
ijtc-434	47	16	or	or	CCONJ
ijtc-434	47	17	profession	profession	NOUN
ijtc-434	47	18	.	.	PUNCT
ijtc-434	48	1	competent	competent	ADJ
ijtc-434	48	2	people	people	NOUN
ijtc-434	48	3	means	mean	VERB
ijtc-434	48	4	people	people	NOUN
ijtc-434	48	5	who	who	PRON
ijtc-434	48	6	can	can	AUX
ijtc-434	48	7	carry	carry	VERB
ijtc-434	48	8	out	out	ADP
ijtc-434	48	9	their	their	PRON
ijtc-434	48	10	work	work	NOUN
ijtc-434	48	11	with	with	ADP
ijtc-434	48	12	good	good	ADJ
ijtc-434	48	13	quality	quality	NOUN
ijtc-434	48	14	results	result	NOUN
ijtc-434	48	15	.	.	PUNCT
ijtc-434	49	1	on	on	ADP
ijtc-434	49	2	the	the	DET
ijtc-434	49	3	other	other	ADJ
ijtc-434	49	4	words	word	NOUN
ijtc-434	49	5	,	,	PUNCT
ijtc-434	49	6	competence	competence	NOUN
ijtc-434	49	7	means	mean	VERB
ijtc-434	49	8	employees	employee	NOUN
ijtc-434	49	9	have	have	VERB
ijtc-434	49	10	the	the	DET
ijtc-434	49	11	knowledge	knowledge	NOUN
ijtc-434	49	12	and	and	CCONJ
ijtc-434	49	13	expertise	expertise	NOUN
ijtc-434	49	14	to	to	PART
ijtc-434	49	15	carry	carry	VERB
ijtc-434	49	16	out	out	ADP
ijtc-434	49	17	their	their	PRON
ijtc-434	49	18	duties	duty	NOUN
ijtc-434	49	19	(	(	PUNCT
ijtc-434	49	20	susanto	susanto	NOUN
ijtc-434	49	21	,	,	PUNCT
ijtc-434	49	22	2017	2017	NUM
ijtc-434	49	23	)	)	PUNCT
ijtc-434	49	24	.	.	PUNCT
ijtc-434	50	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-434	50	2	the	the	DET
ijtc-434	50	3	effect	effect	NOUN
ijtc-434	50	4	of	of	ADP
ijtc-434	50	5	competencies	competency	NOUN
ijtc-434	50	6	and	and	CCONJ
ijtc-434	50	7	independence	independence	NOUN
ijtc-434	50	8	internal	internal	ADJ
ijtc-434	50	9	auditors	auditor	NOUN
ijtc-434	50	10	on	on	ADP
ijtc-434	50	11	internal	internal	ADJ
ijtc-434	50	12	audit	audit	NOUN
ijtc-434	50	13	quality	quality	NOUN
ijtc-434	50	14	:	:	PUNCT
ijtc-434	50	15	the	the	DET
ijtc-434	50	16	theoretical	theoretical	ADJ
ijtc-434	50	17	review	review	NOUN
ijtc-434	50	18	approach	approach	NOUN
ijtc-434	50	19	aidi	aidi	PROPN
ijtc-434	50	20	,	,	PUNCT
ijtc-434	50	21	sayuthi	sayuthi	PROPN
ijtc-434	50	22	,	,	PUNCT
ijtc-434	50	23	susanto	susanto	PROPN
ijtc-434	50	24	,	,	PUNCT
ijtc-434	50	25	junaidi	junaidi	NOUN
ijtc-434	50	26	,	,	PUNCT
ijtc-434	50	27	abdurohim	abdurohim	NOUN
ijtc-434	50	28	106	106	NUM
ijtc-434	50	29	|	|	CCONJ
ijtc-434	50	30	ilomata	ilomata	PROPN
ijtc-434	50	31	international	international	ADJ
ijtc-434	50	32	journal	journal	NOUN
ijtc-434	50	33	of	of	ADP
ijtc-434	50	34	tax	tax	PROPN
ijtc-434	50	35	&	&	CCONJ
ijtc-434	50	36	accounting	accounting	PROPN
ijtc-434	50	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-434	50	38	a	a	DET
ijtc-434	50	39	competency	competency	NOUN
ijtc-434	50	40	represents	represent	VERB
ijtc-434	50	41	the	the	DET
ijtc-434	50	42	knowledge	knowledge	NOUN
ijtc-434	50	43	,	,	PUNCT
ijtc-434	50	44	skills	skill	NOUN
ijtc-434	50	45	,	,	PUNCT
ijtc-434	50	46	and	and	CCONJ
ijtc-434	50	47	abilities	ability	NOUN
ijtc-434	50	48	needed	need	VERB
ijtc-434	50	49	to	to	PART
ijtc-434	50	50	perform	perform	VERB
ijtc-434	50	51	a	a	DET
ijtc-434	50	52	desirable	desirable	ADJ
ijtc-434	50	53	behavior	behavior	NOUN
ijtc-434	50	54	,	,	PUNCT
ijtc-434	50	55	which	which	PRON
ijtc-434	50	56	can	can	AUX
ijtc-434	50	57	be	be	AUX
ijtc-434	50	58	said	say	VERB
ijtc-434	50	59	that	that	SCONJ
ijtc-434	50	60	human	human	ADJ
ijtc-434	50	61	resource	resource	NOUN
ijtc-434	50	62	competencies	competency	NOUN
ijtc-434	50	63	are	be	AUX
ijtc-434	50	64	related	relate	VERB
ijtc-434	50	65	to	to	ADP
ijtc-434	50	66	the	the	DET
ijtc-434	50	67	knowledge	knowledge	NOUN
ijtc-434	50	68	,	,	PUNCT
ijtc-434	50	69	skills	skill	NOUN
ijtc-434	50	70	and	and	CCONJ
ijtc-434	50	71	abilities	ability	NOUN
ijtc-434	50	72	needed	need	VERB
ijtc-434	50	73	to	to	PART
ijtc-434	50	74	recruit	recruit	VERB
ijtc-434	50	75	,	,	PUNCT
ijtc-434	50	76	hire	hire	NOUN
ijtc-434	50	77	,	,	PUNCT
ijtc-434	50	78	train	train	NOUN
ijtc-434	50	79	and	and	CCONJ
ijtc-434	50	80	compensate	compensate	VERB
ijtc-434	50	81	employees	employee	NOUN
ijtc-434	50	82	(	(	PUNCT
ijtc-434	50	83	sanjuan	sanjuan	PROPN
ijtc-434	50	84	&	&	CCONJ
ijtc-434	50	85	froese	froese	PROPN
ijtc-434	50	86	,	,	PUNCT
ijtc-434	50	87	2013	2013	NUM
ijtc-434	50	88	)	)	PUNCT
ijtc-434	50	89	.	.	PUNCT
ijtc-434	51	1	competence	competence	NOUN
ijtc-434	51	2	is	be	AUX
ijtc-434	51	3	a	a	DET
ijtc-434	51	4	characteristic	characteristic	NOUN
ijtc-434	51	5	of	of	ADP
ijtc-434	51	6	people	people	NOUN
ijtc-434	51	7	who	who	PRON
ijtc-434	51	8	have	have	VERB
ijtc-434	51	9	the	the	DET
ijtc-434	51	10	skill	skill	NOUN
ijtc-434	51	11	,	,	PUNCT
ijtc-434	51	12	knowledge	knowledge	NOUN
ijtc-434	51	13	and	and	CCONJ
ijtc-434	51	14	ability	ability	NOUN
ijtc-434	51	15	to	to	PART
ijtc-434	51	16	perform	perform	VERB
ijtc-434	51	17	tasks	task	NOUN
ijtc-434	51	18	which	which	PRON
ijtc-434	51	19	can	can	AUX
ijtc-434	51	20	be	be	AUX
ijtc-434	51	21	said	say	VERB
ijtc-434	51	22	that	that	SCONJ
ijtc-434	51	23	competence	competence	NOUN
ijtc-434	51	24	is	be	AUX
ijtc-434	51	25	a	a	DET
ijtc-434	51	26	characteristic	characteristic	NOUN
ijtc-434	51	27	that	that	PRON
ijtc-434	51	28	includes	include	VERB
ijtc-434	51	29	skills	skill	NOUN
ijtc-434	51	30	,	,	PUNCT
ijtc-434	51	31	knowledge	knowledge	NOUN
ijtc-434	51	32	and	and	CCONJ
ijtc-434	51	33	ability	ability	NOUN
ijtc-434	51	34	to	to	PART
ijtc-434	51	35	perform	perform	VERB
ijtc-434	51	36	tasks	task	NOUN
ijtc-434	51	37	(	(	PUNCT
ijtc-434	51	38	dinapoli	dinapoli	NOUN
ijtc-434	51	39	,	,	PUNCT
ijtc-434	51	40	2017	2017	NUM
ijtc-434	51	41	)	)	PUNCT
ijtc-434	51	42	.	.	PUNCT
ijtc-434	52	1	competency	competency	NOUN
ijtc-434	52	2	is	be	AUX
ijtc-434	52	3	an	an	DET
ijtc-434	52	4	underlying	underlie	VERB
ijtc-434	52	5	skill	skill	NOUN
ijtc-434	52	6	,	,	PUNCT
ijtc-434	52	7	potential	potential	ADJ
ijtc-434	52	8	characteristics	characteristic	NOUN
ijtc-434	52	9	,	,	PUNCT
ijtc-434	52	10	or	or	CCONJ
ijtc-434	52	11	demonstrating	demonstrate	VERB
ijtc-434	52	12	various	various	ADJ
ijtc-434	52	13	observable	observable	ADJ
ijtc-434	52	14	behaviors	behavior	NOUN
ijtc-434	52	15	that	that	PRON
ijtc-434	52	16	contribute	contribute	VERB
ijtc-434	52	17	to	to	ADP
ijtc-434	52	18	outstanding	outstanding	ADJ
ijtc-434	52	19	performance	performance	NOUN
ijtc-434	52	20	in	in	ADP
ijtc-434	52	21	a	a	DET
ijtc-434	52	22	job	job	NOUN
ijtc-434	52	23	.	.	PUNCT
ijtc-434	53	1	competence	competence	NOUN
ijtc-434	53	2	is	be	AUX
ijtc-434	53	3	an	an	DET
ijtc-434	53	4	underlying	underlie	VERB
ijtc-434	53	5	skill	skill	NOUN
ijtc-434	53	6	,	,	PUNCT
ijtc-434	53	7	potential	potential	ADJ
ijtc-434	53	8	characteristic	characteristic	NOUN
ijtc-434	53	9	,	,	PUNCT
ijtc-434	53	10	or	or	CCONJ
ijtc-434	53	11	motive	motive	VERB
ijtc-434	53	12	showing	show	VERB
ijtc-434	53	13	a	a	DET
ijtc-434	53	14	variety	variety	NOUN
ijtc-434	53	15	of	of	ADP
ijtc-434	53	16	observable	observable	ADJ
ijtc-434	53	17	behaviors	behavior	NOUN
ijtc-434	53	18	that	that	PRON
ijtc-434	53	19	contribute	contribute	VERB
ijtc-434	53	20	to	to	ADP
ijtc-434	53	21	outstanding	outstanding	ADJ
ijtc-434	53	22	performance	performance	NOUN
ijtc-434	53	23	in	in	ADP
ijtc-434	53	24	the	the	DET
ijtc-434	53	25	work	work	NOUN
ijtc-434	53	26	(	(	PUNCT
ijtc-434	53	27	grau	grau	NOUN
ijtc-434	53	28	,	,	PUNCT
ijtc-434	53	29	2013	2013	NUM
ijtc-434	53	30	)	)	PUNCT
ijtc-434	53	31	.	.	PUNCT
ijtc-434	54	1	there	there	PRON
ijtc-434	54	2	are	be	VERB
ijtc-434	54	3	two	two	NUM
ijtc-434	54	4	terms	term	NOUN
ijtc-434	54	5	that	that	PRON
ijtc-434	54	6	emerge	emerge	VERB
ijtc-434	54	7	from	from	ADP
ijtc-434	54	8	two	two	NUM
ijtc-434	54	9	different	different	ADJ
ijtc-434	54	10	schools	school	NOUN
ijtc-434	54	11	of	of	ADP
ijtc-434	54	12	thought	thought	NOUN
ijtc-434	54	13	about	about	ADP
ijtc-434	54	14	the	the	DET
ijtc-434	54	15	concept	concept	NOUN
ijtc-434	54	16	of	of	ADP
ijtc-434	54	17	conformity	conformity	NOUN
ijtc-434	54	18	in	in	ADP
ijtc-434	54	19	work	work	NOUN
ijtc-434	54	20	,	,	PUNCT
ijtc-434	54	21	the	the	DET
ijtc-434	54	22	term	term	NOUN
ijtc-434	54	23	is	be	AUX
ijtc-434	54	24	competency	competency	NOUN
ijtc-434	54	25	,	,	PUNCT
ijtc-434	54	26	namely	namely	ADV
ijtc-434	54	27	a	a	DET
ijtc-434	54	28	description	description	NOUN
ijtc-434	54	29	of	of	ADP
ijtc-434	54	30	behavior	behavior	NOUN
ijtc-434	54	31	and	and	CCONJ
ijtc-434	54	32	competence	competence	NOUN
ijtc-434	54	33	(	(	PUNCT
ijtc-434	54	34	skill	skill	NOUN
ijtc-434	54	35	)	)	PUNCT
ijtc-434	54	36	which	which	PRON
ijtc-434	54	37	is	be	AUX
ijtc-434	54	38	a	a	DET
ijtc-434	54	39	job	job	NOUN
ijtc-434	54	40	description	description	NOUN
ijtc-434	54	41	or	or	CCONJ
ijtc-434	54	42	work	work	NOUN
ijtc-434	54	43	result	result	NOUN
ijtc-434	54	44	(	(	PUNCT
ijtc-434	54	45	ingason	ingason	NOUN
ijtc-434	54	46	,	,	PUNCT
ijtc-434	54	47	2015	2015	NUM
ijtc-434	54	48	)	)	PUNCT
ijtc-434	54	49	.	.	PUNCT
ijtc-434	55	1	competence	competence	NOUN
ijtc-434	55	2	is	be	AUX
ijtc-434	55	3	a	a	DET
ijtc-434	55	4	person	person	NOUN
ijtc-434	55	5	or	or	CCONJ
ijtc-434	55	6	group	group	NOUN
ijtc-434	55	7	of	of	ADP
ijtc-434	55	8	people	people	NOUN
ijtc-434	55	9	who	who	PRON
ijtc-434	55	10	perform	perform	VERB
ijtc-434	55	11	the	the	DET
ijtc-434	55	12	function	function	NOUN
ijtc-434	55	13	functions	function	NOUN
ijtc-434	55	14	as	as	SCONJ
ijtc-434	55	15	follows	follow	VERB
ijtc-434	55	16	:	:	PUNCT
ijtc-434	55	17	(	(	PUNCT
ijtc-434	55	18	1	1	X
ijtc-434	55	19	)	)	PUNCT
ijtc-434	55	20	having	have	VERB
ijtc-434	55	21	integrity	integrity	NOUN
ijtc-434	55	22	,	,	PUNCT
ijtc-434	55	23	means	mean	VERB
ijtc-434	55	24	having	have	VERB
ijtc-434	55	25	an	an	DET
ijtc-434	55	26	honest	honest	ADJ
ijtc-434	55	27	,	,	PUNCT
ijtc-434	55	28	objective	objective	ADJ
ijtc-434	55	29	spirit	spirit	NOUN
ijtc-434	55	30	;	;	PUNCT
ijtc-434	55	31	(	(	PUNCT
ijtc-434	55	32	2	2	X
ijtc-434	55	33	)	)	PUNCT
ijtc-434	55	34	understanding	understand	VERB
ijtc-434	55	35	the	the	DET
ijtc-434	55	36	ins	in	NOUN
ijtc-434	55	37	and	and	CCONJ
ijtc-434	55	38	outs	out	NOUN
ijtc-434	55	39	of	of	ADP
ijtc-434	55	40	business	business	NOUN
ijtc-434	55	41	and	and	CCONJ
ijtc-434	55	42	company	company	NOUN
ijtc-434	55	43	finance	finance	NOUN
ijtc-434	55	44	;	;	PUNCT
ijtc-434	55	45	(	(	PUNCT
ijtc-434	55	46	3	3	X
ijtc-434	55	47	)	)	PUNCT
ijtc-434	55	48	able	able	ADJ
ijtc-434	55	49	to	to	PART
ijtc-434	55	50	read	read	VERB
ijtc-434	55	51	financial	financial	ADJ
ijtc-434	55	52	statements	statement	NOUN
ijtc-434	55	53	;	;	PUNCT
ijtc-434	55	54	(	(	PUNCT
ijtc-434	55	55	4	4	X
ijtc-434	55	56	)	)	PUNCT
ijtc-434	55	57	having	have	VERB
ijtc-434	55	58	sensitivity	sensitivity	NOUN
ijtc-434	55	59	to	to	ADP
ijtc-434	55	60	environmental	environmental	ADJ
ijtc-434	55	61	development	development	NOUN
ijtc-434	55	62	that	that	PRON
ijtc-434	55	63	can	can	AUX
ijtc-434	55	64	affect	affect	VERB
ijtc-434	55	65	the	the	DET
ijtc-434	55	66	company	company	NOUN
ijtc-434	55	67	's	's	PART
ijtc-434	55	68	business	business	NOUN
ijtc-434	55	69	;	;	PUNCT
ijtc-434	55	70	and	and	CCONJ
ijtc-434	55	71	(	(	PUNCT
ijtc-434	55	72	5	5	X
ijtc-434	55	73	)	)	PUNCT
ijtc-434	55	74	commitment	commitment	NOUN
ijtc-434	55	75	means	mean	VERB
ijtc-434	55	76	having	have	VERB
ijtc-434	55	77	a	a	DET
ijtc-434	55	78	consistent	consistent	ADJ
ijtc-434	55	79	nature	nature	NOUN
ijtc-434	55	80	with	with	ADP
ijtc-434	55	81	applicable	applicable	ADJ
ijtc-434	55	82	regulations	regulation	NOUN
ijtc-434	55	83	(	(	PUNCT
ijtc-434	55	84	gibson	gibson	PROPN
ijtc-434	55	85	et	et	PROPN
ijtc-434	55	86	al	al	PROPN
ijtc-434	55	87	.	.	PROPN
ijtc-434	55	88	,	,	PUNCT
ijtc-434	55	89	2014	2014	NUM
ijtc-434	55	90	)	)	PUNCT
ijtc-434	55	91	.	.	PUNCT
ijtc-434	56	1	integrity	integrity	NOUN
ijtc-434	56	2	,	,	PUNCT
ijtc-434	56	3	meaning	mean	VERB
ijtc-434	56	4	having	have	VERB
ijtc-434	56	5	the	the	DET
ijtc-434	56	6	spirit	spirit	NOUN
ijtc-434	56	7	of	of	ADP
ijtc-434	56	8	honesty	honesty	NOUN
ijtc-434	56	9	,	,	PUNCT
ijtc-434	56	10	and	and	CCONJ
ijtc-434	56	11	objective	objective	ADJ
ijtc-434	56	12	,	,	PUNCT
ijtc-434	56	13	internal	internal	ADJ
ijtc-434	56	14	auditors	auditor	NOUN
ijtc-434	56	15	must	must	AUX
ijtc-434	56	16	have	have	VERB
ijtc-434	56	17	words	word	NOUN
ijtc-434	56	18	,	,	PUNCT
ijtc-434	56	19	and	and	CCONJ
ijtc-434	56	20	actions	action	NOUN
ijtc-434	56	21	in	in	ADP
ijtc-434	56	22	their	their	PRON
ijtc-434	56	23	work	work	NOUN
ijtc-434	56	24	can	can	AUX
ijtc-434	56	25	be	be	AUX
ijtc-434	56	26	trusted	trust	VERB
ijtc-434	56	27	both	both	PRON
ijtc-434	56	28	for	for	ADP
ijtc-434	56	29	themselves	themselves	PRON
ijtc-434	56	30	and	and	CCONJ
ijtc-434	56	31	others	other	NOUN
ijtc-434	56	32	and	and	CCONJ
ijtc-434	56	33	the	the	DET
ijtc-434	56	34	internal	internal	ADJ
ijtc-434	56	35	auditor	auditor	NOUN
ijtc-434	56	36	must	must	AUX
ijtc-434	56	37	have	have	VERB
ijtc-434	56	38	an	an	DET
ijtc-434	56	39	unbiased	unbiased	ADJ
ijtc-434	56	40	attitude	attitude	NOUN
ijtc-434	56	41	,	,	PUNCT
ijtc-434	56	42	and	and	CCONJ
ijtc-434	56	43	avoid	avoid	VERB
ijtc-434	56	44	conflicts	conflict	NOUN
ijtc-434	56	45	of	of	ADP
ijtc-434	56	46	interest	interest	NOUN
ijtc-434	56	47	with	with	ADP
ijtc-434	56	48	full	full	ADJ
ijtc-434	56	49	confidence	confidence	NOUN
ijtc-434	56	50	.	.	PUNCT
ijtc-434	57	1	with	with	ADP
ijtc-434	57	2	individual	individual	ADJ
ijtc-434	57	3	objectivity	objectivity	NOUN
ijtc-434	57	4	it	it	PRON
ijtc-434	57	5	is	be	AUX
ijtc-434	57	6	intended	intend	VERB
ijtc-434	57	7	that	that	SCONJ
ijtc-434	57	8	internal	internal	ADJ
ijtc-434	57	9	auditors	auditor	NOUN
ijtc-434	57	10	carry	carry	VERB
ijtc-434	57	11	out	out	ADP
ijtc-434	57	12	assignments	assignment	NOUN
ijtc-434	57	13	with	with	ADP
ijtc-434	57	14	honest	honest	ADJ
ijtc-434	57	15	beliefs	belief	NOUN
ijtc-434	57	16	and	and	CCONJ
ijtc-434	57	17	do	do	AUX
ijtc-434	57	18	not	not	PART
ijtc-434	57	19	make	make	VERB
ijtc-434	57	20	compromises	compromise	NOUN
ijtc-434	57	21	in	in	ADP
ijtc-434	57	22	terms	term	NOUN
ijtc-434	57	23	of	of	ADP
ijtc-434	57	24	significant	significant	ADJ
ijtc-434	57	25	quality	quality	NOUN
ijtc-434	57	26	.	.	PUNCT
ijtc-434	58	1	internal	internal	ADJ
ijtc-434	58	2	auditors	auditor	NOUN
ijtc-434	58	3	should	should	AUX
ijtc-434	58	4	not	not	PART
ijtc-434	58	5	be	be	AUX
ijtc-434	58	6	placed	place	VERB
ijtc-434	58	7	in	in	ADP
ijtc-434	58	8	situations	situation	NOUN
ijtc-434	58	9	that	that	PRON
ijtc-434	58	10	can	can	AUX
ijtc-434	58	11	interfere	interfere	VERB
ijtc-434	58	12	with	with	ADP
ijtc-434	58	13	their	their	PRON
ijtc-434	58	14	ability	ability	NOUN
ijtc-434	58	15	to	to	PART
ijtc-434	58	16	make	make	VERB
ijtc-434	58	17	judgments	judgment	NOUN
ijtc-434	58	18	in	in	ADP
ijtc-434	58	19	an	an	DET
ijtc-434	58	20	objective	objective	ADJ
ijtc-434	58	21	professional	professional	ADJ
ijtc-434	58	22	manner	manner	NOUN
ijtc-434	58	23	(	(	PUNCT
ijtc-434	58	24	bellamkonda	bellamkonda	ADV
ijtc-434	58	25	et	et	PROPN
ijtc-434	58	26	al	al	PROPN
ijtc-434	58	27	.	.	PROPN
ijtc-434	58	28	,	,	PUNCT
ijtc-434	58	29	2020	2020	NUM
ijtc-434	58	30	)	)	PUNCT
ijtc-434	58	31	.	.	PUNCT
ijtc-434	59	1	the	the	DET
ijtc-434	59	2	objectivity	objectivity	NOUN
ijtc-434	59	3	of	of	ADP
ijtc-434	59	4	internal	internal	ADJ
ijtc-434	59	5	auditors	auditor	NOUN
ijtc-434	59	6	is	be	AUX
ijtc-434	59	7	not	not	PART
ijtc-434	59	8	negatively	negatively	ADV
ijtc-434	59	9	affected	affect	VERB
ijtc-434	59	10	when	when	SCONJ
ijtc-434	59	11	the	the	DET
ijtc-434	59	12	auditor	auditor	NOUN
ijtc-434	59	13	recommends	recommend	VERB
ijtc-434	59	14	control	control	NOUN
ijtc-434	59	15	standards	standard	NOUN
ijtc-434	59	16	for	for	ADP
ijtc-434	59	17	a	a	DET
ijtc-434	59	18	particular	particular	ADJ
ijtc-434	59	19	system	system	NOUN
ijtc-434	59	20	or	or	CCONJ
ijtc-434	59	21	reviews	review	VERB
ijtc-434	59	22	certain	certain	ADJ
ijtc-434	59	23	procedures	procedure	NOUN
ijtc-434	59	24	before	before	SCONJ
ijtc-434	59	25	they	they	PRON
ijtc-434	59	26	are	be	AUX
ijtc-434	59	27	implemented	implement	VERB
ijtc-434	59	28	.	.	PUNCT
ijtc-434	60	1	the	the	DET
ijtc-434	60	2	auditor	auditor	NOUN
ijtc-434	60	3	's	's	PART
ijtc-434	60	4	objectivity	objectivity	NOUN
ijtc-434	60	5	is	be	AUX
ijtc-434	60	6	considered	consider	VERB
ijtc-434	60	7	to	to	PART
ijtc-434	60	8	be	be	AUX
ijtc-434	60	9	disturbed	disturb	VERB
ijtc-434	60	10	if	if	SCONJ
ijtc-434	60	11	the	the	DET
ijtc-434	60	12	auditor	auditor	NOUN
ijtc-434	60	13	designs	design	NOUN
ijtc-434	60	14	,	,	PUNCT
ijtc-434	60	15	implements	implement	NOUN
ijtc-434	60	16	,	,	PUNCT
ijtc-434	60	17	draws	draw	VERB
ijtc-434	60	18	procedures	procedure	NOUN
ijtc-434	60	19	,	,	PUNCT
ijtc-434	60	20	or	or	CCONJ
ijtc-434	60	21	operates	operate	VERB
ijtc-434	60	22	the	the	DET
ijtc-434	60	23	system	system	NOUN
ijtc-434	60	24	.	.	PUNCT
ijtc-434	61	1	occasional	occasional	ADJ
ijtc-434	61	2	assignments	assignment	NOUN
ijtc-434	61	3	outside	outside	ADP
ijtc-434	61	4	the	the	DET
ijtc-434	61	5	audit	audit	NOUN
ijtc-434	61	6	by	by	ADP
ijtc-434	61	7	internal	internal	ADJ
ijtc-434	61	8	auditors	auditor	NOUN
ijtc-434	61	9	,	,	PUNCT
ijtc-434	61	10	if	if	SCONJ
ijtc-434	61	11	full	full	ADJ
ijtc-434	61	12	disclosures	disclosure	NOUN
ijtc-434	61	13	are	be	AUX
ijtc-434	61	14	made	make	VERB
ijtc-434	61	15	in	in	ADP
ijtc-434	61	16	reporting	report	VERB
ijtc-434	61	17	the	the	DET
ijtc-434	61	18	tasks	task	NOUN
ijtc-434	61	19	,	,	PUNCT
ijtc-434	61	20	do	do	AUX
ijtc-434	61	21	not	not	PART
ijtc-434	61	22	necessarily	necessarily	ADV
ijtc-434	61	23	interfere	interfere	VERB
ijtc-434	61	24	with	with	ADP
ijtc-434	61	25	objectivity	objectivity	NOUN
ijtc-434	61	26	.	.	PUNCT
ijtc-434	62	1	however	however	ADV
ijtc-434	62	2	,	,	PUNCT
ijtc-434	62	3	this	this	PRON
ijtc-434	62	4	requires	require	VERB
ijtc-434	62	5	careful	careful	ADJ
ijtc-434	62	6	consideration	consideration	NOUN
ijtc-434	62	7	,	,	PUNCT
ijtc-434	62	8	both	both	PRON
ijtc-434	62	9	by	by	ADP
ijtc-434	62	10	management	management	NOUN
ijtc-434	62	11	and	and	CCONJ
ijtc-434	62	12	internal	internal	ADJ
ijtc-434	62	13	auditors	auditor	NOUN
ijtc-434	62	14	to	to	PART
ijtc-434	62	15	avoid	avoid	VERB
ijtc-434	62	16	negative	negative	ADJ
ijtc-434	62	17	impacts	impact	NOUN
ijtc-434	62	18	on	on	ADP
ijtc-434	62	19	the	the	DET
ijtc-434	62	20	objectivity	objectivity	NOUN
ijtc-434	62	21	of	of	ADP
ijtc-434	62	22	internal	internal	ADJ
ijtc-434	62	23	auditors	auditor	NOUN
ijtc-434	62	24	(	(	PUNCT
ijtc-434	62	25	felício	felício	X
ijtc-434	62	26	et	et	PROPN
ijtc-434	62	27	al	al	PROPN
ijtc-434	62	28	.	.	PROPN
ijtc-434	62	29	,	,	PUNCT
ijtc-434	62	30	2021	2021	NUM
ijtc-434	62	31	)	)	PUNCT
ijtc-434	62	32	.	.	PUNCT
ijtc-434	63	1	based	base	VERB
ijtc-434	63	2	on	on	ADP
ijtc-434	63	3	the	the	DET
ijtc-434	63	4	description	description	NOUN
ijtc-434	63	5	above	above	ADV
ijtc-434	63	6	,	,	PUNCT
ijtc-434	63	7	it	it	PRON
ijtc-434	63	8	can	can	AUX
ijtc-434	63	9	be	be	AUX
ijtc-434	63	10	concluded	conclude	VERB
ijtc-434	63	11	that	that	SCONJ
ijtc-434	63	12	competency	competency	NOUN
ijtc-434	63	13	is	be	AUX
ijtc-434	63	14	a	a	DET
ijtc-434	63	15	capability	capability	NOUN
ijtc-434	63	16	that	that	PRON
ijtc-434	63	17	must	must	AUX
ijtc-434	63	18	be	be	AUX
ijtc-434	63	19	possessed	possess	VERB
ijtc-434	63	20	regarding	regard	VERB
ijtc-434	63	21	an	an	DET
ijtc-434	63	22	adequate	adequate	ADJ
ijtc-434	63	23	understanding	understanding	NOUN
ijtc-434	63	24	of	of	ADP
ijtc-434	63	25	accounting	accounting	NOUN
ijtc-434	63	26	,	,	PUNCT
ijtc-434	63	27	auditing	auditing	NOUN
ijtc-434	63	28	and	and	CCONJ
ijtc-434	63	29	systems	system	NOUN
ijtc-434	63	30	that	that	PRON
ijtc-434	63	31	apply	apply	VERB
ijtc-434	63	32	in	in	ADP
ijtc-434	63	33	the	the	DET
ijtc-434	63	34	company	company	NOUN
ijtc-434	63	35	.	.	PUNCT
ijtc-434	64	1	competence	competence	NOUN
ijtc-434	64	2	indicates	indicate	VERB
ijtc-434	64	3	the	the	DET
ijtc-434	64	4	achievement	achievement	NOUN
ijtc-434	64	5	and	and	CCONJ
ijtc-434	64	6	maintenance	maintenance	NOUN
ijtc-434	64	7	of	of	ADP
ijtc-434	64	8	a	a	DET
ijtc-434	64	9	level	level	NOUN
ijtc-434	64	10	of	of	ADP
ijtc-434	64	11	understanding	understanding	NOUN
ijtc-434	64	12	and	and	CCONJ
ijtc-434	64	13	knowledge	knowledge	NOUN
ijtc-434	64	14	that	that	PRON
ijtc-434	64	15	allows	allow	VERB
ijtc-434	64	16	an	an	DET
ijtc-434	64	17	audit	audit	NOUN
ijtc-434	64	18	committee	committee	NOUN
ijtc-434	64	19	member	member	NOUN
ijtc-434	64	20	to	to	PART
ijtc-434	64	21	carry	carry	VERB
ijtc-434	64	22	out	out	ADP
ijtc-434	64	23	the	the	DET
ijtc-434	64	24	task	task	NOUN
ijtc-434	64	25	properly	properly	ADV
ijtc-434	64	26	.	.	PUNCT
ijtc-434	65	1	internal	internal	ADJ
ijtc-434	65	2	auditor	auditor	NOUN
ijtc-434	65	3	must	must	AUX
ijtc-434	65	4	be	be	AUX
ijtc-434	65	5	able	able	ADJ
ijtc-434	65	6	and	and	CCONJ
ijtc-434	65	7	understand	understand	VERB
ijtc-434	65	8	and	and	CCONJ
ijtc-434	65	9	analyze	analyze	VERB
ijtc-434	65	10	financial	financial	ADJ
ijtc-434	65	11	statements	statement	NOUN
ijtc-434	65	12	(	(	PUNCT
ijtc-434	65	13	tugiman	tugiman	NOUN
ijtc-434	65	14	,	,	PUNCT
ijtc-434	65	15	2016	2016	NUM
ijtc-434	65	16	)	)	PUNCT
ijtc-434	65	17	.	.	PUNCT
ijtc-434	66	1	based	base	VERB
ijtc-434	66	2	on	on	ADP
ijtc-434	66	3	understanding	understand	VERB
ijtc-434	66	4	competencies	competency	NOUN
ijtc-434	66	5	of	of	ADP
ijtc-434	66	6	internal	internal	ADJ
ijtc-434	66	7	auditors	auditor	NOUN
ijtc-434	66	8	is	be	AUX
ijtc-434	66	9	a	a	DET
ijtc-434	66	10	competency	competency	NOUN
ijtc-434	66	11	is	be	AUX
ijtc-434	66	12	the	the	DET
ijtc-434	66	13	capability	capability	NOUN
ijtc-434	66	14	of	of	ADP
ijtc-434	66	15	an	an	DET
ijtc-434	66	16	individual	individual	NOUN
ijtc-434	66	17	which	which	PRON
ijtc-434	66	18	is	be	AUX
ijtc-434	66	19	related	relate	VERB
ijtc-434	66	20	to	to	ADP
ijtc-434	66	21	superior	superior	ADJ
ijtc-434	66	22	performance	performance	NOUN
ijtc-434	66	23	in	in	ADP
ijtc-434	66	24	a	a	DET
ijtc-434	66	25	role	role	NOUN
ijtc-434	66	26	or	or	CCONJ
ijtc-434	66	27	job	job	NOUN
ijtc-434	66	28	.	.	PUNCT
ijtc-434	67	1	it	it	PRON
ijtc-434	67	2	may	may	AUX
ijtc-434	67	3	be	be	AUX
ijtc-434	67	4	knowledge	knowledge	NOUN
ijtc-434	67	5	,	,	PUNCT
ijtc-434	67	6	skill	skill	NOUN
ijtc-434	67	7	,	,	PUNCT
ijtc-434	67	8	intellectual	intellectual	NOUN
ijtc-434	67	9	,	,	PUNCT
ijtc-434	67	10	strategy	strategy	NOUN
ijtc-434	67	11	or	or	CCONJ
ijtc-434	67	12	a	a	DET
ijtc-434	67	13	cluster	cluster	NOUN
ijtc-434	67	14	of	of	ADP
ijtc-434	67	15	all	all	PRON
ijtc-434	67	16	that	that	PRON
ijtc-434	67	17	may	may	AUX
ijtc-434	67	18	or	or	CCONJ
ijtc-434	67	19	may	may	AUX
ijtc-434	67	20	not	not	PART
ijtc-434	67	21	work	work	VERB
ijtc-434	67	22	units	unit	NOUN
ijtc-434	67	23	.	.	PUNCT
ijtc-434	68	1	competence	competence	NOUN
ijtc-434	68	2	is	be	AUX
ijtc-434	68	3	the	the	DET
ijtc-434	68	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-434	68	5	the	the	DET
ijtc-434	68	6	effect	effect	NOUN
ijtc-434	68	7	of	of	ADP
ijtc-434	68	8	competencies	competency	NOUN
ijtc-434	68	9	and	and	CCONJ
ijtc-434	68	10	independence	independence	NOUN
ijtc-434	68	11	internal	internal	ADJ
ijtc-434	68	12	auditors	auditor	NOUN
ijtc-434	68	13	on	on	ADP
ijtc-434	68	14	internal	internal	ADJ
ijtc-434	68	15	audit	audit	NOUN
ijtc-434	68	16	quality	quality	NOUN
ijtc-434	68	17	:	:	PUNCT
ijtc-434	68	18	the	the	DET
ijtc-434	68	19	theoretical	theoretical	ADJ
ijtc-434	68	20	review	review	NOUN
ijtc-434	68	21	approach	approach	NOUN
ijtc-434	68	22	aidi	aidi	PROPN
ijtc-434	68	23	,	,	PUNCT
ijtc-434	68	24	sayuthi	sayuthi	PROPN
ijtc-434	68	25	,	,	PUNCT
ijtc-434	68	26	susanto	susanto	PROPN
ijtc-434	68	27	,	,	PUNCT
ijtc-434	68	28	junaidi	junaidi	NOUN
ijtc-434	68	29	,	,	PUNCT
ijtc-434	68	30	abdurohim	abdurohim	NOUN
ijtc-434	68	31	107	107	NUM
ijtc-434	68	32	|	|	ADV
ijtc-434	68	33	ilomata	ilomata	PROPN
ijtc-434	68	34	international	international	ADJ
ijtc-434	68	35	journal	journal	NOUN
ijtc-434	68	36	of	of	ADP
ijtc-434	68	37	tax	tax	PROPN
ijtc-434	68	38	&	&	CCONJ
ijtc-434	68	39	accounting	account	VERB
ijtc-434	68	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-434	68	41	ability	ability	NOUN
ijtc-434	68	42	of	of	ADP
ijtc-434	68	43	an	an	DET
ijtc-434	68	44	individual	individual	NOUN
ijtc-434	68	45	to	to	PART
ijtc-434	68	46	be	be	AUX
ijtc-434	68	47	associated	associate	VERB
ijtc-434	68	48	with	with	ADP
ijtc-434	68	49	superior	superior	ADJ
ijtc-434	68	50	performance	performance	NOUN
ijtc-434	68	51	in	in	ADP
ijtc-434	68	52	a	a	DET
ijtc-434	68	53	role	role	NOUN
ijtc-434	68	54	or	or	CCONJ
ijtc-434	68	55	job	job	NOUN
ijtc-434	68	56	(	(	PUNCT
ijtc-434	68	57	ruizbarbadillo	ruizbarbadillo	PROPN
ijtc-434	68	58	&	&	CCONJ
ijtc-434	68	59	martínez	martínez	PROPN
ijtc-434	68	60	-	-	PUNCT
ijtc-434	68	61	ferrero	ferrero	ADJ
ijtc-434	68	62	,	,	PUNCT
ijtc-434	68	63	2020	2020	NUM
ijtc-434	68	64	)	)	PUNCT
ijtc-434	68	65	.	.	PUNCT
ijtc-434	69	1	based	base	VERB
ijtc-434	69	2	on	on	ADP
ijtc-434	69	3	how	how	SCONJ
ijtc-434	69	4	many	many	ADJ
ijtc-434	69	5	meanings	meaning	NOUN
ijtc-434	69	6	have	have	AUX
ijtc-434	69	7	been	be	AUX
ijtc-434	69	8	explained	explain	VERB
ijtc-434	69	9	above	above	ADV
ijtc-434	69	10	,	,	PUNCT
ijtc-434	69	11	it	it	PRON
ijtc-434	69	12	can	can	AUX
ijtc-434	69	13	be	be	AUX
ijtc-434	69	14	concluded	conclude	VERB
ijtc-434	69	15	that	that	SCONJ
ijtc-434	69	16	competence	competence	NOUN
ijtc-434	69	17	is	be	AUX
ijtc-434	69	18	a	a	DET
ijtc-434	69	19	person	person	NOUN
ijtc-434	69	20	's	's	PART
ijtc-434	69	21	ability	ability	NOUN
ijtc-434	69	22	that	that	PRON
ijtc-434	69	23	can	can	AUX
ijtc-434	69	24	be	be	AUX
ijtc-434	69	25	observed	observe	VERB
ijtc-434	69	26	including	include	VERB
ijtc-434	69	27	the	the	DET
ijtc-434	69	28	knowledge	knowledge	NOUN
ijtc-434	69	29	,	,	PUNCT
ijtc-434	69	30	skills	skill	NOUN
ijtc-434	69	31	,	,	PUNCT
ijtc-434	69	32	and	and	CCONJ
ijtc-434	69	33	abilities	ability	NOUN
ijtc-434	69	34	in	in	ADP
ijtc-434	69	35	completing	complete	VERB
ijtc-434	69	36	a	a	DET
ijtc-434	69	37	job	job	NOUN
ijtc-434	69	38	or	or	CCONJ
ijtc-434	69	39	task	task	NOUN
ijtc-434	69	40	in	in	ADP
ijtc-434	69	41	accordance	accordance	NOUN
ijtc-434	69	42	with	with	ADP
ijtc-434	69	43	established	establish	VERB
ijtc-434	69	44	performance	performance	NOUN
ijtc-434	69	45	standards	standard	NOUN
ijtc-434	69	46	characteristics	characteristic	NOUN
ijtc-434	69	47	of	of	ADP
ijtc-434	69	48	internal	internal	ADJ
ijtc-434	69	49	auditor	auditor	NOUN
ijtc-434	69	50	competencies	competency	NOUN
ijtc-434	69	51	models	model	VERB
ijtc-434	69	52	characteristics	characteristic	NOUN
ijtc-434	69	53	of	of	ADP
ijtc-434	69	54	level	level	NOUN
ijtc-434	69	55	1	1	NUM
ijtc-434	69	56	(	(	PUNCT
ijtc-434	69	57	initial	initial	ADJ
ijtc-434	69	58	)	)	PUNCT
ijtc-434	69	59	include	include	VERB
ijtc-434	69	60	(	(	PUNCT
ijtc-434	69	61	1	1	X
ijtc-434	69	62	)	)	PUNCT
ijtc-434	69	63	ad	ad	NOUN
ijtc-434	69	64	hoc	hoc	X
ijtc-434	69	65	or	or	CCONJ
ijtc-434	69	66	unstructured	unstructured	ADJ
ijtc-434	69	67	;	;	PUNCT
ijtc-434	69	68	(	(	PUNCT
ijtc-434	69	69	2	2	X
ijtc-434	69	70	)	)	PUNCT
ijtc-434	69	71	only	only	ADV
ijtc-434	69	72	conduct	conduct	VERB
ijtc-434	69	73	audits	audits	NOUN
ijtc-434	69	74	,	,	PUNCT
ijtc-434	69	75	or	or	CCONJ
ijtc-434	69	76	review	review	VERB
ijtc-434	69	77	documents	document	NOUN
ijtc-434	69	78	and	and	CCONJ
ijtc-434	69	79	transactions	transaction	NOUN
ijtc-434	69	80	for	for	ADP
ijtc-434	69	81	accuracy	accuracy	NOUN
ijtc-434	69	82	and	and	CCONJ
ijtc-434	69	83	compliance	compliance	NOUN
ijtc-434	69	84	;	;	PUNCT
ijtc-434	69	85	(	(	PUNCT
ijtc-434	69	86	3	3	X
ijtc-434	69	87	)	)	PUNCT
ijtc-434	69	88	results	result	NOUN
ijtc-434	69	89	depend	depend	VERB
ijtc-434	69	90	on	on	ADP
ijtc-434	69	91	the	the	DET
ijtc-434	69	92	skills	skill	NOUN
ijtc-434	69	93	of	of	ADP
ijtc-434	69	94	certain	certain	ADJ
ijtc-434	69	95	people	people	NOUN
ijtc-434	69	96	;	;	PUNCT
ijtc-434	69	97	(	(	PUNCT
ijtc-434	69	98	4	4	X
ijtc-434	69	99	)	)	PUNCT
ijtc-434	69	100	there	there	PRON
ijtc-434	69	101	is	be	VERB
ijtc-434	69	102	no	no	DET
ijtc-434	69	103	professional	professional	ADJ
ijtc-434	69	104	practice	practice	NOUN
ijtc-434	69	105	carried	carry	VERB
ijtc-434	69	106	out	out	ADP
ijtc-434	69	107	;	;	PUNCT
ijtc-434	69	108	(	(	PUNCT
ijtc-434	69	109	5	5	X
ijtc-434	69	110	)	)	PUNCT
ijtc-434	69	111	approval	approval	NOUN
ijtc-434	69	112	of	of	ADP
ijtc-434	69	113	the	the	DET
ijtc-434	69	114	budget	budget	NOUN
ijtc-434	69	115	by	by	ADP
ijtc-434	69	116	management	management	NOUN
ijtc-434	69	117	as	as	SCONJ
ijtc-434	69	118	needed	need	VERB
ijtc-434	69	119	;	;	PUNCT
ijtc-434	69	120	(	(	PUNCT
ijtc-434	69	121	6	6	X
ijtc-434	69	122	)	)	PUNCT
ijtc-434	69	123	absence	absence	NOUN
ijtc-434	69	124	of	of	ADP
ijtc-434	69	125	infrastructure	infrastructure	NOUN
ijtc-434	69	126	;	;	PUNCT
ijtc-434	69	127	(	(	PUNCT
ijtc-434	69	128	7	7	X
ijtc-434	69	129	)	)	PUNCT
ijtc-434	69	130	the	the	DET
ijtc-434	69	131	existence	existence	NOUN
ijtc-434	69	132	of	of	ADP
ijtc-434	69	133	an	an	DET
ijtc-434	69	134	internal	internal	ADJ
ijtc-434	69	135	audit	audit	NOUN
ijtc-434	69	136	unit	unit	NOUN
ijtc-434	69	137	is	be	AUX
ijtc-434	69	138	not	not	PART
ijtc-434	69	139	taken	take	VERB
ijtc-434	69	140	into	into	ADP
ijtc-434	69	141	account	account	NOUN
ijtc-434	69	142	;	;	PUNCT
ijtc-434	69	143	and	and	CCONJ
ijtc-434	69	144	(	(	PUNCT
ijtc-434	69	145	8)	8)	NUM
ijtc-434	69	146	institutional	institutional	ADJ
ijtc-434	69	147	capabilities	capability	NOUN
ijtc-434	69	148	are	be	AUX
ijtc-434	69	149	not	not	PART
ijtc-434	69	150	developed	develop	VERB
ijtc-434	69	151	.	.	PUNCT
ijtc-434	70	1	characteristics	characteristic	NOUN
ijtc-434	70	2	of	of	ADP
ijtc-434	70	3	level	level	NOUN
ijtc-434	70	4	2	2	NUM
ijtc-434	70	5	(	(	PUNCT
ijtc-434	70	6	infrastructure	infrastructure	NOUN
ijtc-434	70	7	)	)	PUNCT
ijtc-434	70	8	include	include	VERB
ijtc-434	70	9	:	:	PUNCT
ijtc-434	70	10	(	(	PUNCT
ijtc-434	70	11	1	1	X
ijtc-434	70	12	)	)	PUNCT
ijtc-434	70	13	the	the	DET
ijtc-434	70	14	basic	basic	ADJ
ijtc-434	70	15	question	question	NOUN
ijtc-434	70	16	or	or	CCONJ
ijtc-434	70	17	challenge	challenge	NOUN
ijtc-434	70	18	is	be	AUX
ijtc-434	70	19	how	how	SCONJ
ijtc-434	70	20	to	to	PART
ijtc-434	70	21	build	build	VERB
ijtc-434	70	22	and	and	CCONJ
ijtc-434	70	23	maintain	maintain	VERB
ijtc-434	70	24	processes	process	NOUN
ijtc-434	70	25	repeatedly	repeatedly	ADV
ijtc-434	70	26	;	;	PUNCT
ijtc-434	70	27	(	(	PUNCT
ijtc-434	70	28	2	2	X
ijtc-434	70	29	)	)	PUNCT
ijtc-434	70	30	there	there	PRON
ijtc-434	70	31	are	be	VERB
ijtc-434	70	32	written	write	VERB
ijtc-434	70	33	rules	rule	NOUN
ijtc-434	70	34	regarding	regard	VERB
ijtc-434	70	35	reporting	reporting	NOUN
ijtc-434	70	36	of	of	ADP
ijtc-434	70	37	internal	internal	ADJ
ijtc-434	70	38	audit	audit	NOUN
ijtc-434	70	39	activities	activity	NOUN
ijtc-434	70	40	,	,	PUNCT
ijtc-434	70	41	infrastructure	infrastructure	NOUN
ijtc-434	70	42	management	management	NOUN
ijtc-434	70	43	and	and	CCONJ
ijtc-434	70	44	administration	administration	NOUN
ijtc-434	70	45	and	and	CCONJ
ijtc-434	70	46	professional	professional	ADJ
ijtc-434	70	47	practices	practice	NOUN
ijtc-434	70	48	and	and	CCONJ
ijtc-434	70	49	processes	process	NOUN
ijtc-434	70	50	that	that	PRON
ijtc-434	70	51	are	be	AUX
ijtc-434	70	52	being	be	AUX
ijtc-434	70	53	built	build	VERB
ijtc-434	70	54	;	;	PUNCT
ijtc-434	70	55	(	(	PUNCT
ijtc-434	70	56	3	3	X
ijtc-434	70	57	)	)	PUNCT
ijtc-434	70	58	audit	audit	NOUN
ijtc-434	70	59	planning	planning	NOUN
ijtc-434	70	60	is	be	AUX
ijtc-434	70	61	determined	determine	VERB
ijtc-434	70	62	based	base	VERB
ijtc-434	70	63	on	on	ADP
ijtc-434	70	64	management	management	NOUN
ijtc-434	70	65	priorities	priority	NOUN
ijtc-434	70	66	;	;	PUNCT
ijtc-434	70	67	(	(	PUNCT
ijtc-434	70	68	4	4	X
ijtc-434	70	69	)	)	PUNCT
ijtc-434	70	70	still	still	ADV
ijtc-434	70	71	depends	depend	VERB
ijtc-434	70	72	on	on	ADP
ijtc-434	70	73	the	the	DET
ijtc-434	70	74	skills	skill	NOUN
ijtc-434	70	75	and	and	CCONJ
ijtc-434	70	76	competencies	competency	NOUN
ijtc-434	70	77	of	of	ADP
ijtc-434	70	78	certain	certain	ADJ
ijtc-434	70	79	people	people	NOUN
ijtc-434	70	80	;	;	PUNCT
ijtc-434	70	81	(	(	PUNCT
ijtc-434	70	82	5	5	X
ijtc-434	70	83	)	)	PUNCT
ijtc-434	70	84	compliance	compliance	NOUN
ijtc-434	70	85	with	with	ADP
ijtc-434	70	86	the	the	DET
ijtc-434	70	87	implementation	implementation	NOUN
ijtc-434	70	88	of	of	ADP
ijtc-434	70	89	internal	internal	ADJ
ijtc-434	70	90	audit	audit	NOUN
ijtc-434	70	91	standards	standard	NOUN
ijtc-434	70	92	is	be	AUX
ijtc-434	70	93	still	still	ADV
ijtc-434	70	94	partial	partial	ADJ
ijtc-434	70	95	.	.	PUNCT
ijtc-434	71	1	characteristics	characteristic	NOUN
ijtc-434	71	2	of	of	ADP
ijtc-434	71	3	level	level	NOUN
ijtc-434	71	4	3	3	NUM
ijtc-434	71	5	(	(	PUNCT
ijtc-434	71	6	integrated	integrate	VERB
ijtc-434	71	7	)	)	PUNCT
ijtc-434	71	8	include	include	VERB
ijtc-434	71	9	:	:	PUNCT
ijtc-434	71	10	(	(	PUNCT
ijtc-434	71	11	1	1	X
ijtc-434	71	12	)	)	PUNCT
ijtc-434	71	13	internal	internal	ADJ
ijtc-434	71	14	audit	audit	NOUN
ijtc-434	71	15	policies	policy	NOUN
ijtc-434	71	16	,	,	PUNCT
ijtc-434	71	17	processes	process	NOUN
ijtc-434	71	18	and	and	CCONJ
ijtc-434	71	19	procedures	procedure	NOUN
ijtc-434	71	20	have	have	AUX
ijtc-434	71	21	been	be	AUX
ijtc-434	71	22	established	establish	VERB
ijtc-434	71	23	documented	document	VERB
ijtc-434	71	24	and	and	CCONJ
ijtc-434	71	25	integrated	integrate	VERB
ijtc-434	71	26	with	with	ADP
ijtc-434	71	27	each	each	DET
ijtc-434	71	28	other	other	ADJ
ijtc-434	71	29	and	and	CCONJ
ijtc-434	71	30	are	be	AUX
ijtc-434	71	31	organizational	organizational	ADJ
ijtc-434	71	32	infrastructure	infrastructure	NOUN
ijtc-434	71	33	;	;	PUNCT
ijtc-434	71	34	(	(	PUNCT
ijtc-434	71	35	2	2	X
ijtc-434	71	36	)	)	PUNCT
ijtc-434	71	37	management	management	NOUN
ijtc-434	71	38	and	and	CCONJ
ijtc-434	71	39	professional	professional	ADJ
ijtc-434	71	40	practice	practice	NOUN
ijtc-434	71	41	of	of	ADP
ijtc-434	71	42	the	the	DET
ijtc-434	71	43	internal	internal	ADJ
ijtc-434	71	44	audit	audit	NOUN
ijtc-434	71	45	unit	unit	NOUN
ijtc-434	71	46	has	have	AUX
ijtc-434	71	47	been	be	AUX
ijtc-434	71	48	established	establish	VERB
ijtc-434	71	49	and	and	CCONJ
ijtc-434	71	50	uniformly	uniformly	ADV
ijtc-434	71	51	applied	apply	VERB
ijtc-434	71	52	in	in	ADP
ijtc-434	71	53	all	all	DET
ijtc-434	71	54	internal	internal	ADJ
ijtc-434	71	55	audit	audit	NOUN
ijtc-434	71	56	activities	activity	NOUN
ijtc-434	71	57	;	;	PUNCT
ijtc-434	71	58	(	(	PUNCT
ijtc-434	71	59	3	3	X
ijtc-434	71	60	)	)	PUNCT
ijtc-434	71	61	the	the	DET
ijtc-434	71	62	internal	internal	ADJ
ijtc-434	71	63	audit	audit	NOUN
ijtc-434	71	64	unit	unit	NOUN
ijtc-434	71	65	begins	begin	VERB
ijtc-434	71	66	to	to	PART
ijtc-434	71	67	align	align	VERB
ijtc-434	71	68	with	with	ADP
ijtc-434	71	69	the	the	DET
ijtc-434	71	70	governance	governance	NOUN
ijtc-434	71	71	and	and	CCONJ
ijtc-434	71	72	risks	risk	NOUN
ijtc-434	71	73	faced	face	VERB
ijtc-434	71	74	by	by	ADP
ijtc-434	71	75	the	the	DET
ijtc-434	71	76	organization	organization	NOUN
ijtc-434	71	77	;	;	PUNCT
ijtc-434	71	78	(	(	PUNCT
ijtc-434	71	79	4	4	X
ijtc-434	71	80	)	)	PUNCT
ijtc-434	71	81	the	the	DET
ijtc-434	71	82	internal	internal	ADJ
ijtc-434	71	83	audit	audit	NOUN
ijtc-434	71	84	unit	unit	NOUN
ijtc-434	71	85	evolved	evolve	VERB
ijtc-434	71	86	from	from	ADP
ijtc-434	71	87	only	only	ADV
ijtc-434	71	88	conducting	conduct	VERB
ijtc-434	71	89	activities	activity	NOUN
ijtc-434	71	90	traditionally	traditionally	ADV
ijtc-434	71	91	to	to	ADP
ijtc-434	71	92	integrating	integrate	VERB
ijtc-434	71	93	itself	itself	PRON
ijtc-434	71	94	as	as	ADP
ijtc-434	71	95	a	a	DET
ijtc-434	71	96	unitary	unitary	ADJ
ijtc-434	71	97	organization	organization	NOUN
ijtc-434	71	98	and	and	CCONJ
ijtc-434	71	99	providing	provide	VERB
ijtc-434	71	100	advice	advice	NOUN
ijtc-434	71	101	on	on	ADP
ijtc-434	71	102	performance	performance	NOUN
ijtc-434	71	103	and	and	CCONJ
ijtc-434	71	104	risk	risk	NOUN
ijtc-434	71	105	management	management	NOUN
ijtc-434	71	106	;	;	PUNCT
ijtc-434	71	107	(	(	PUNCT
ijtc-434	71	108	5	5	X
ijtc-434	71	109	)	)	PUNCT
ijtc-434	71	110	focus	focus	NOUN
ijtc-434	71	111	on	on	ADP
ijtc-434	71	112	building	build	VERB
ijtc-434	71	113	teams	team	NOUN
ijtc-434	71	114	and	and	CCONJ
ijtc-434	71	115	internal	internal	ADJ
ijtc-434	71	116	audit	audit	NOUN
ijtc-434	71	117	capacity	capacity	NOUN
ijtc-434	71	118	,	,	PUNCT
ijtc-434	71	119	independence	independence	NOUN
ijtc-434	71	120	and	and	CCONJ
ijtc-434	71	121	objectivity	objectivity	NOUN
ijtc-434	71	122	;	;	PUNCT
ijtc-434	71	123	and	and	CCONJ
ijtc-434	71	124	(	(	PUNCT
ijtc-434	71	125	6	6	X
ijtc-434	71	126	)	)	PUNCT
ijtc-434	71	127	implementation	implementation	NOUN
ijtc-434	71	128	of	of	ADP
ijtc-434	71	129	activities	activity	NOUN
ijtc-434	71	130	in	in	ADP
ijtc-434	71	131	general	general	ADJ
ijtc-434	71	132	is	be	AUX
ijtc-434	71	133	in	in	ADP
ijtc-434	71	134	accordance	accordance	NOUN
ijtc-434	71	135	with	with	ADP
ijtc-434	71	136	audit	audit	NOUN
ijtc-434	71	137	standards	standard	NOUN
ijtc-434	71	138	.	.	PUNCT
ijtc-434	72	1	level	level	NOUN
ijtc-434	72	2	4	4	NUM
ijtc-434	72	3	(	(	PUNCT
ijtc-434	72	4	managed	manage	VERB
ijtc-434	72	5	)	)	PUNCT
ijtc-434	72	6	characteristics	characteristic	NOUN
ijtc-434	72	7	include	include	VERB
ijtc-434	72	8	:	:	PUNCT
ijtc-434	72	9	(	(	PUNCT
ijtc-434	72	10	1	1	X
ijtc-434	72	11	)	)	PUNCT
ijtc-434	72	12	the	the	DET
ijtc-434	72	13	alignment	alignment	NOUN
ijtc-434	72	14	of	of	ADP
ijtc-434	72	15	expectations	expectation	NOUN
ijtc-434	72	16	of	of	ADP
ijtc-434	72	17	the	the	DET
ijtc-434	72	18	internal	internal	ADJ
ijtc-434	72	19	audit	audit	NOUN
ijtc-434	72	20	unit	unit	NOUN
ijtc-434	72	21	with	with	ADP
ijtc-434	72	22	the	the	DET
ijtc-434	72	23	main	main	ADJ
ijtc-434	72	24	stakeholders	stakeholder	NOUN
ijtc-434	72	25	;	;	PUNCT
ijtc-434	72	26	(	(	PUNCT
ijtc-434	72	27	2	2	X
ijtc-434	72	28	)	)	PUNCT
ijtc-434	72	29	there	there	PRON
ijtc-434	72	30	is	be	VERB
ijtc-434	72	31	a	a	DET
ijtc-434	72	32	performance	performance	NOUN
ijtc-434	72	33	matrix	matrix	NOUN
ijtc-434	72	34	to	to	PART
ijtc-434	72	35	measure	measure	VERB
ijtc-434	72	36	and	and	CCONJ
ijtc-434	72	37	monitor	monitor	VERB
ijtc-434	72	38	internal	internal	ADJ
ijtc-434	72	39	audit	audit	NOUN
ijtc-434	72	40	processes	process	NOUN
ijtc-434	72	41	and	and	CCONJ
ijtc-434	72	42	results	result	NOUN
ijtc-434	72	43	;	;	PUNCT
ijtc-434	72	44	(	(	PUNCT
ijtc-434	72	45	3	3	X
ijtc-434	72	46	)	)	PUNCT
ijtc-434	72	47	the	the	DET
ijtc-434	72	48	internal	internal	ADJ
ijtc-434	72	49	audit	audit	NOUN
ijtc-434	72	50	unit	unit	NOUN
ijtc-434	72	51	is	be	AUX
ijtc-434	72	52	recognized	recognize	VERB
ijtc-434	72	53	as	as	ADP
ijtc-434	72	54	making	make	VERB
ijtc-434	72	55	a	a	DET
ijtc-434	72	56	significant	significant	ADJ
ijtc-434	72	57	contribution	contribution	NOUN
ijtc-434	72	58	to	to	ADP
ijtc-434	72	59	the	the	DET
ijtc-434	72	60	organization	organization	NOUN
ijtc-434	72	61	;	;	PUNCT
ijtc-434	72	62	(	(	PUNCT
ijtc-434	72	63	4	4	X
ijtc-434	72	64	)	)	PUNCT
ijtc-434	72	65	the	the	DET
ijtc-434	72	66	internal	internal	ADJ
ijtc-434	72	67	audit	audit	NOUN
ijtc-434	72	68	function	function	NOUN
ijtc-434	72	69	is	be	AUX
ijtc-434	72	70	part	part	NOUN
ijtc-434	72	71	of	of	ADP
ijtc-434	72	72	the	the	DET
ijtc-434	72	73	integration	integration	NOUN
ijtc-434	72	74	of	of	ADP
ijtc-434	72	75	governance	governance	NOUN
ijtc-434	72	76	and	and	CCONJ
ijtc-434	72	77	organizational	organizational	ADJ
ijtc-434	72	78	risk	risk	NOUN
ijtc-434	72	79	management	management	NOUN
ijtc-434	72	80	;	;	PUNCT
ijtc-434	72	81	(	(	PUNCT
ijtc-434	72	82	5	5	X
ijtc-434	72	83	)	)	PUNCT
ijtc-434	72	84	the	the	DET
ijtc-434	72	85	internal	internal	ADJ
ijtc-434	72	86	audit	audit	NOUN
ijtc-434	72	87	unit	unit	NOUN
ijtc-434	72	88	is	be	AUX
ijtc-434	72	89	a	a	DET
ijtc-434	72	90	well	well	ADV
ijtc-434	72	91	-	-	PUNCT
ijtc-434	72	92	managed	manage	VERB
ijtc-434	72	93	unit	unit	NOUN
ijtc-434	72	94	;	;	PUNCT
ijtc-434	72	95	(	(	PUNCT
ijtc-434	72	96	6	6	X
ijtc-434	72	97	)	)	PUNCT
ijtc-434	72	98	risk	risk	NOUN
ijtc-434	72	99	is	be	AUX
ijtc-434	72	100	measured	measure	VERB
ijtc-434	72	101	and	and	CCONJ
ijtc-434	72	102	managed	manage	VERB
ijtc-434	72	103	quantitatively	quantitatively	ADV
ijtc-434	72	104	;	;	PUNCT
ijtc-434	72	105	and	and	CCONJ
ijtc-434	72	106	(	(	PUNCT
ijtc-434	72	107	7	7	X
ijtc-434	72	108	)	)	PUNCT
ijtc-434	72	109	there	there	PRON
ijtc-434	72	110	are	be	VERB
ijtc-434	72	111	skills	skill	NOUN
ijtc-434	72	112	and	and	CCONJ
ijtc-434	72	113	competency	competency	NOUN
ijtc-434	72	114	requirements	requirement	NOUN
ijtc-434	72	115	with	with	ADP
ijtc-434	72	116	the	the	DET
ijtc-434	72	117	capacity	capacity	NOUN
ijtc-434	72	118	to	to	PART
ijtc-434	72	119	update	update	VERB
ijtc-434	72	120	and	and	CCONJ
ijtc-434	72	121	share	share	VERB
ijtc-434	72	122	knowledge	knowledge	NOUN
ijtc-434	72	123	in	in	ADP
ijtc-434	72	124	the	the	DET
ijtc-434	72	125	internal	internal	ADJ
ijtc-434	72	126	audit	audit	NOUN
ijtc-434	72	127	unit	unit	NOUN
ijtc-434	72	128	and	and	CCONJ
ijtc-434	72	129	throughout	throughout	ADP
ijtc-434	72	130	the	the	DET
ijtc-434	72	131	organization	organization	NOUN
ijtc-434	72	132	.	.	PUNCT
ijtc-434	73	1	level	level	NOUN
ijtc-434	73	2	5	5	NUM
ijtc-434	73	3	characteristics	characteristic	NOUN
ijtc-434	73	4	(	(	PUNCT
ijtc-434	73	5	optimizing	optimizing	NOUN
ijtc-434	73	6	)	)	PUNCT
ijtc-434	73	7	include	include	VERB
ijtc-434	73	8	:	:	PUNCT
ijtc-434	73	9	(	(	PUNCT
ijtc-434	73	10	1	1	X
ijtc-434	73	11	)	)	PUNCT
ijtc-434	73	12	internal	internal	ADJ
ijtc-434	73	13	audit	audit	NOUN
ijtc-434	73	14	unit	unit	NOUN
ijtc-434	73	15	is	be	AUX
ijtc-434	73	16	a	a	DET
ijtc-434	73	17	learning	learn	VERB
ijtc-434	73	18	organization	organization	NOUN
ijtc-434	73	19	with	with	ADP
ijtc-434	73	20	a	a	DET
ijtc-434	73	21	continuous	continuous	ADJ
ijtc-434	73	22	process	process	NOUN
ijtc-434	73	23	of	of	ADP
ijtc-434	73	24	improvement	improvement	NOUN
ijtc-434	73	25	and	and	CCONJ
ijtc-434	73	26	innovation	innovation	NOUN
ijtc-434	73	27	;	;	PUNCT
ijtc-434	73	28	(	(	PUNCT
ijtc-434	73	29	2	2	X
ijtc-434	73	30	)	)	PUNCT
ijtc-434	73	31	internal	internal	ADJ
ijtc-434	73	32	audit	audit	NOUN
ijtc-434	73	33	units	unit	NOUN
ijtc-434	73	34	use	use	VERB
ijtc-434	73	35	information	information	NOUN
ijtc-434	73	36	from	from	ADP
ijtc-434	73	37	inside	inside	ADP
ijtc-434	73	38	and	and	CCONJ
ijtc-434	73	39	outside	outside	ADP
ijtc-434	73	40	the	the	DET
ijtc-434	73	41	organization	organization	NOUN
ijtc-434	73	42	to	to	PART
ijtc-434	73	43	contribute	contribute	VERB
ijtc-434	73	44	to	to	ADP
ijtc-434	73	45	achieving	achieve	VERB
ijtc-434	73	46	organizational	organizational	ADJ
ijtc-434	73	47	goals	goal	NOUN
ijtc-434	73	48	;	;	PUNCT
ijtc-434	73	49	(	(	PUNCT
ijtc-434	73	50	3	3	X
ijtc-434	73	51	)	)	PUNCT
ijtc-434	73	52	world	world	NOUN
ijtc-434	73	53	-	-	PUNCT
ijtc-434	73	54	class	class	NOUN
ijtc-434	73	55	performance	performance	NOUN
ijtc-434	73	56	recommended	recommend	VERB
ijtc-434	73	57	,	,	PUNCT
ijtc-434	73	58	best	good	ADJ
ijtc-434	73	59	practice	practice	NOUN
ijtc-434	73	60	;	;	PUNCT
ijtc-434	73	61	(	(	PUNCT
ijtc-434	73	62	4	4	X
ijtc-434	73	63	)	)	PUNCT
ijtc-434	73	64	the	the	DET
ijtc-434	73	65	internal	internal	ADJ
ijtc-434	73	66	audit	audit	NOUN
ijtc-434	73	67	unit	unit	NOUN
ijtc-434	73	68	is	be	AUX
ijtc-434	73	69	an	an	DET
ijtc-434	73	70	important	important	ADJ
ijtc-434	73	71	part	part	NOUN
ijtc-434	73	72	of	of	ADP
ijtc-434	73	73	the	the	DET
ijtc-434	73	74	organizational	organizational	ADJ
ijtc-434	73	75	governance	governance	NOUN
ijtc-434	73	76	structure	structure	NOUN
ijtc-434	73	77	;	;	PUNCT
ijtc-434	73	78	(	(	PUNCT
ijtc-434	73	79	5	5	X
ijtc-434	73	80	)	)	PUNCT
ijtc-434	73	81	top	top	ADJ
ijtc-434	73	82	level	level	NOUN
ijtc-434	73	83	that	that	PRON
ijtc-434	73	84	is	be	AUX
ijtc-434	73	85	professional	professional	ADJ
ijtc-434	73	86	and	and	CCONJ
ijtc-434	73	87	has	have	VERB
ijtc-434	73	88	specialized	specialized	ADJ
ijtc-434	73	89	skills	skill	NOUN
ijtc-434	73	90	;	;	PUNCT
ijtc-434	73	91	(	(	PUNCT
ijtc-434	73	92	6	6	X
ijtc-434	73	93	)	)	PUNCT
ijtc-434	73	94	measures	measure	NOUN
ijtc-434	73	95	of	of	ADP
ijtc-434	73	96	individual	individual	NOUN
ijtc-434	73	97	,	,	PUNCT
ijtc-434	73	98	unit	unit	NOUN
ijtc-434	73	99	and	and	CCONJ
ijtc-434	73	100	organizational	organizational	ADJ
ijtc-434	73	101	performance	performance	NOUN
ijtc-434	73	102	are	be	AUX
ijtc-434	73	103	fully	fully	ADV
ijtc-434	73	104	integrated	integrate	VERB
ijtc-434	73	105	to	to	PART
ijtc-434	73	106	encourage	encourage	VERB
ijtc-434	73	107	improved	improved	ADJ
ijtc-434	73	108	performance	performance	NOUN
ijtc-434	73	109	.	.	PUNCT
ijtc-434	74	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-434	74	2	the	the	DET
ijtc-434	74	3	effect	effect	NOUN
ijtc-434	74	4	of	of	ADP
ijtc-434	74	5	competencies	competency	NOUN
ijtc-434	74	6	and	and	CCONJ
ijtc-434	74	7	independence	independence	NOUN
ijtc-434	74	8	internal	internal	ADJ
ijtc-434	74	9	auditors	auditor	NOUN
ijtc-434	74	10	on	on	ADP
ijtc-434	74	11	internal	internal	ADJ
ijtc-434	74	12	audit	audit	NOUN
ijtc-434	74	13	quality	quality	NOUN
ijtc-434	74	14	:	:	PUNCT
ijtc-434	74	15	the	the	DET
ijtc-434	74	16	theoretical	theoretical	ADJ
ijtc-434	74	17	review	review	NOUN
ijtc-434	74	18	approach	approach	NOUN
ijtc-434	74	19	aidi	aidi	PROPN
ijtc-434	74	20	,	,	PUNCT
ijtc-434	74	21	sayuthi	sayuthi	PROPN
ijtc-434	74	22	,	,	PUNCT
ijtc-434	74	23	susanto	susanto	PROPN
ijtc-434	74	24	,	,	PUNCT
ijtc-434	74	25	junaidi	junaidi	NOUN
ijtc-434	74	26	,	,	PUNCT
ijtc-434	74	27	abdurohim	abdurohim	NOUN
ijtc-434	74	28	108	108	NUM
ijtc-434	74	29	|	|	ADV
ijtc-434	74	30	ilomata	ilomata	PROPN
ijtc-434	74	31	international	international	ADJ
ijtc-434	74	32	journal	journal	NOUN
ijtc-434	74	33	of	of	ADP
ijtc-434	74	34	tax	tax	PROPN
ijtc-434	74	35	&	&	CCONJ
ijtc-434	74	36	accounting	accounting	PROPN
ijtc-434	74	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-434	74	38	competencies	competency	NOUN
ijtc-434	74	39	exist	exist	VERB
ijtc-434	74	40	at	at	ADP
ijtc-434	74	41	different	different	ADJ
ijtc-434	74	42	levels	level	NOUN
ijtc-434	74	43	of	of	ADP
ijtc-434	74	44	personality	personality	NOUN
ijtc-434	74	45	.	.	PUNCT
ijtc-434	75	1	the	the	DET
ijtc-434	75	2	various	various	ADJ
ijtc-434	75	3	levels	level	NOUN
ijtc-434	75	4	are	be	AUX
ijtc-434	75	5	:	:	PUNCT
ijtc-434	75	6	(	(	PUNCT
ijtc-434	75	7	1	1	X
ijtc-434	75	8	)	)	PUNCT
ijtc-434	75	9	knowledge	knowledge	NOUN
ijtc-434	75	10	:	:	PUNCT
ijtc-434	75	11	information	information	NOUN
ijtc-434	75	12	that	that	PRON
ijtc-434	75	13	an	an	DET
ijtc-434	75	14	individual	individual	NOUN
ijtc-434	75	15	has	have	VERB
ijtc-434	75	16	in	in	ADP
ijtc-434	75	17	a	a	DET
ijtc-434	75	18	particular	particular	ADJ
ijtc-434	75	19	area	area	NOUN
ijtc-434	75	20	;	;	PUNCT
ijtc-434	75	21	(	(	PUNCT
ijtc-434	75	22	2	2	X
ijtc-434	75	23	)	)	PUNCT
ijtc-434	75	24	skills	skill	NOUN
ijtc-434	75	25	:	:	PUNCT
ijtc-434	75	26	an	an	DET
ijtc-434	75	27	individual	individual	NOUN
ijtc-434	75	28	's	's	PART
ijtc-434	75	29	ability	ability	NOUN
ijtc-434	75	30	to	to	PART
ijtc-434	75	31	do	do	AUX
ijtc-434	75	32	something	something	PRON
ijtc-434	75	33	well	well	ADV
ijtc-434	75	34	;	;	PUNCT
ijtc-434	75	35	(	(	PUNCT
ijtc-434	75	36	3	3	X
ijtc-434	75	37	)	)	PUNCT
ijtc-434	75	38	behavior	behavior	NOUN
ijtc-434	75	39	:	:	PUNCT
ijtc-434	75	40	an	an	DET
ijtc-434	75	41	action	action	NOUN
ijtc-434	75	42	in	in	ADP
ijtc-434	75	43	a	a	DET
ijtc-434	75	44	given	give	VERB
ijtc-434	75	45	situation	situation	NOUN
ijtc-434	75	46	;	;	PUNCT
ijtc-434	75	47	(	(	PUNCT
ijtc-434	75	48	4	4	X
ijtc-434	75	49	)	)	PUNCT
ijtc-434	75	50	personal	personal	ADJ
ijtc-434	75	51	characteristics	characteristic	NOUN
ijtc-434	75	52	,	,	PUNCT
ijtc-434	75	53	consist	consist	VERB
ijtc-434	75	54	of	of	ADP
ijtc-434	75	55	:	:	PUNCT
ijtc-434	75	56	(	(	PUNCT
ijtc-434	75	57	a	a	X
ijtc-434	75	58	)	)	PUNCT
ijtc-434	75	59	traits	trait	NOUN
ijtc-434	75	60	:	:	PUNCT
ijtc-434	75	61	a	a	DET
ijtc-434	75	62	typical	typical	ADJ
ijtc-434	75	63	way	way	NOUN
ijtc-434	75	64	of	of	ADP
ijtc-434	75	65	behaving	behave	VERB
ijtc-434	75	66	such	such	ADJ
ijtc-434	75	67	as	as	ADP
ijtc-434	75	68	taking	take	VERB
ijtc-434	75	69	initiatives	initiative	NOUN
ijtc-434	75	70	;	;	PUNCT
ijtc-434	75	71	(	(	PUNCT
ijtc-434	75	72	b	b	X
ijtc-434	75	73	)	)	PUNCT
ijtc-434	75	74	motives	motive	NOUN
ijtc-434	75	75	:	:	PUNCT
ijtc-434	75	76	a	a	DET
ijtc-434	75	77	fundamental	fundamental	ADJ
ijtc-434	75	78	and	and	CCONJ
ijtc-434	75	79	often	often	ADV
ijtc-434	75	80	unconscious	unconscious	ADJ
ijtc-434	75	81	driver	driver	NOUN
ijtc-434	75	82	of	of	ADP
ijtc-434	75	83	thoughts	thought	NOUN
ijtc-434	75	84	and	and	CCONJ
ijtc-434	75	85	behavior	behavior	NOUN
ijtc-434	75	86	for	for	ADP
ijtc-434	75	87	example	example	NOUN
ijtc-434	75	88	concern	concern	NOUN
ijtc-434	75	89	for	for	ADP
ijtc-434	75	90	excellence	excellence	NOUN
ijtc-434	75	91	.	.	PUNCT
ijtc-434	76	1	personal	personal	ADJ
ijtc-434	76	2	characteristics	characteristic	NOUN
ijtc-434	76	3	are	be	AUX
ijtc-434	76	4	hard	hard	ADJ
ijtc-434	76	5	to	to	PART
ijtc-434	76	6	develop	develop	VERB
ijtc-434	76	7	and	and	CCONJ
ijtc-434	76	8	it	it	PRON
ijtc-434	76	9	is	be	AUX
ijtc-434	76	10	more	more	ADJ
ijtc-434	76	11	cost	cost	NOUN
ijtc-434	76	12	effective	effective	ADJ
ijtc-434	76	13	to	to	PART
ijtc-434	76	14	select	select	VERB
ijtc-434	76	15	people	people	NOUN
ijtc-434	76	16	having	have	VERB
ijtc-434	76	17	the	the	DET
ijtc-434	76	18	desired	desire	VERB
ijtc-434	76	19	personality	personality	NOUN
ijtc-434	76	20	traits	trait	NOUN
ijtc-434	76	21	.	.	PUNCT
ijtc-434	77	1	knowledge	knowledge	NOUN
ijtc-434	77	2	and	and	CCONJ
ijtc-434	77	3	skills	skill	NOUN
ijtc-434	77	4	are	be	AUX
ijtc-434	77	5	easy	easy	ADJ
ijtc-434	77	6	to	to	PART
ijtc-434	77	7	develop	develop	VERB
ijtc-434	77	8	so	so	SCONJ
ijtc-434	77	9	training	training	NOUN
ijtc-434	77	10	is	be	AUX
ijtc-434	77	11	cost	cost	NOUN
ijtc-434	77	12	effective	effective	ADJ
ijtc-434	77	13	(	(	PUNCT
ijtc-434	77	14	iswara	iswara	NOUN
ijtc-434	77	15	,	,	PUNCT
ijtc-434	77	16	2014	2014	NUM
ijtc-434	77	17	)	)	PUNCT
ijtc-434	77	18	.	.	PUNCT
ijtc-434	78	1	competency	competency	NOUN
ijtc-434	78	2	characteristics	characteristic	NOUN
ijtc-434	78	3	consist	consist	VERB
ijtc-434	78	4	of	of	ADP
ijtc-434	78	5	:	:	PUNCT
ijtc-434	78	6	knowledge	knowledge	NOUN
ijtc-434	78	7	,	,	PUNCT
ijtc-434	78	8	skills	skill	NOUN
ijtc-434	78	9	,	,	PUNCT
ijtc-434	78	10	behaviors	behavior	NOUN
ijtc-434	78	11	and	and	CCONJ
ijtc-434	78	12	personal	personal	ADJ
ijtc-434	78	13	characteristics	characteristic	NOUN
ijtc-434	78	14	that	that	PRON
ijtc-434	78	15	comprise	comprise	VERB
ijtc-434	78	16	traits	trait	NOUN
ijtc-434	78	17	and	and	CCONJ
ijtc-434	78	18	motives	motive	NOUN
ijtc-434	78	19	.	.	PUNCT
ijtc-434	79	1	personal	personal	ADJ
ijtc-434	79	2	characteristics	characteristic	NOUN
ijtc-434	79	3	are	be	AUX
ijtc-434	79	4	difficult	difficult	ADJ
ijtc-434	79	5	to	to	PART
ijtc-434	79	6	develop	develop	VERB
ijtc-434	79	7	and	and	CCONJ
ijtc-434	79	8	more	more	ADJ
ijtc-434	79	9	cost	cost	NOUN
ijtc-434	79	10	effective	effective	ADJ
ijtc-434	79	11	for	for	ADP
ijtc-434	79	12	choosing	choose	VERB
ijtc-434	79	13	people	people	NOUN
ijtc-434	79	14	who	who	PRON
ijtc-434	79	15	have	have	VERB
ijtc-434	79	16	the	the	DET
ijtc-434	79	17	desired	desire	VERB
ijtc-434	79	18	personality	personality	NOUN
ijtc-434	79	19	traits	trait	NOUN
ijtc-434	79	20	.	.	PUNCT
ijtc-434	80	1	knowledge	knowledge	NOUN
ijtc-434	80	2	and	and	CCONJ
ijtc-434	80	3	skills	skill	NOUN
ijtc-434	80	4	are	be	AUX
ijtc-434	80	5	easy	easy	ADJ
ijtc-434	80	6	to	to	PART
ijtc-434	80	7	develop	develop	VERB
ijtc-434	80	8	so	so	SCONJ
ijtc-434	80	9	training	training	NOUN
ijtc-434	80	10	is	be	AUX
ijtc-434	80	11	cost	cost	NOUN
ijtc-434	80	12	effective	effective	ADJ
ijtc-434	80	13	(	(	PUNCT
ijtc-434	80	14	weisner	weisner	NOUN
ijtc-434	80	15	&	&	CCONJ
ijtc-434	80	16	sutton	sutton	PROPN
ijtc-434	80	17	,	,	PUNCT
ijtc-434	80	18	2015	2015	NUM
ijtc-434	80	19	)	)	PUNCT
ijtc-434	80	20	.	.	PUNCT
ijtc-434	81	1	the	the	DET
ijtc-434	81	2	dimensions	dimension	NOUN
ijtc-434	81	3	of	of	ADP
ijtc-434	81	4	competency	competency	NOUN
ijtc-434	81	5	are	be	AUX
ijtc-434	81	6	:	:	PUNCT
ijtc-434	81	7	knowledge	knowledge	NOUN
ijtc-434	81	8	,	,	PUNCT
ijtc-434	81	9	skill	skill	NOUN
ijtc-434	81	10	,	,	PUNCT
ijtc-434	81	11	capability	capability	NOUN
ijtc-434	81	12	,	,	PUNCT
ijtc-434	81	13	work	work	NOUN
ijtc-434	81	14	management	management	NOUN
ijtc-434	81	15	,	,	PUNCT
ijtc-434	81	16	character	character	NOUN
ijtc-434	81	17	and	and	CCONJ
ijtc-434	81	18	commitment	commitment	NOUN
ijtc-434	81	19	.	.	PUNCT
ijtc-434	82	1	whereas	whereas	SCONJ
ijtc-434	82	2	according	accord	VERB
ijtc-434	82	3	to	to	ADP
ijtc-434	82	4	mcleod	mcleod	PROPN
ijtc-434	82	5	(	(	PUNCT
ijtc-434	82	6	2007	2007	NUM
ijtc-434	82	7	)	)	PUNCT
ijtc-434	82	8	,	,	PUNCT
ijtc-434	82	9	the	the	DET
ijtc-434	82	10	dimensions	dimension	NOUN
ijtc-434	82	11	of	of	ADP
ijtc-434	82	12	competence	competence	NOUN
ijtc-434	82	13	can	can	AUX
ijtc-434	82	14	be	be	AUX
ijtc-434	82	15	seen	see	VERB
ijtc-434	82	16	from	from	ADP
ijtc-434	82	17	education	education	NOUN
ijtc-434	82	18	criteria	criterion	NOUN
ijtc-434	82	19	,	,	PUNCT
ijtc-434	82	20	education	education	NOUN
ijtc-434	82	21	criteria	criterion	NOUN
ijtc-434	82	22	are	be	AUX
ijtc-434	82	23	knowledge	knowledge	NOUN
ijtc-434	82	24	and	and	CCONJ
ijtc-434	82	25	skills	skill	NOUN
ijtc-434	82	26	needed	need	VERB
ijtc-434	82	27	for	for	ADP
ijtc-434	82	28	career	career	NOUN
ijtc-434	82	29	in	in	ADP
ijtc-434	82	30	information	information	NOUN
ijtc-434	82	31	service	service	NOUN
ijtc-434	82	32	.	.	PUNCT
ijtc-434	83	1	knowledge	knowledge	NOUN
ijtc-434	83	2	criteria	criterion	NOUN
ijtc-434	83	3	consist	consist	VERB
ijtc-434	83	4	of	of	ADP
ijtc-434	83	5	:	:	PUNCT
ijtc-434	83	6	computer	computer	NOUN
ijtc-434	83	7	literacy	literacy	NOUN
ijtc-434	83	8	,	,	PUNCT
ijtc-434	83	9	information	information	NOUN
ijtc-434	83	10	literacy	literacy	NOUN
ijtc-434	83	11	,	,	PUNCT
ijtc-434	83	12	business	business	NOUN
ijtc-434	83	13	fundamentals	fundamental	NOUN
ijtc-434	83	14	,	,	PUNCT
ijtc-434	83	15	system	system	NOUN
ijtc-434	83	16	theory	theory	NOUN
ijtc-434	83	17	,	,	PUNCT
ijtc-434	83	18	system	system	NOUN
ijtc-434	83	19	development	development	NOUN
ijtc-434	83	20	,	,	PUNCT
ijtc-434	83	21	system	system	NOUN
ijtc-434	83	22	modeling	modeling	NOUN
ijtc-434	83	23	and	and	CCONJ
ijtc-434	83	24	skill	skill	NOUN
ijtc-434	83	25	requirements	requirement	NOUN
ijtc-434	83	26	consist	consist	VERB
ijtc-434	83	27	of	of	ADP
ijtc-434	83	28	:	:	PUNCT
ijtc-434	83	29	communication	communication	NOUN
ijtc-434	83	30	,	,	PUNCT
ijtc-434	83	31	analytical	analytical	ADJ
ijtc-434	83	32	ability	ability	NOUN
ijtc-434	83	33	,	,	PUNCT
ijtc-434	83	34	creativity	creativity	NOUN
ijtc-434	83	35	,	,	PUNCT
ijtc-434	83	36	and	and	CCONJ
ijtc-434	83	37	leadership	leadership	NOUN
ijtc-434	83	38	(	(	PUNCT
ijtc-434	83	39	paananen	paananen	PROPN
ijtc-434	83	40	et	et	PROPN
ijtc-434	83	41	al	al	PROPN
ijtc-434	83	42	.	.	PROPN
ijtc-434	83	43	,	,	PUNCT
ijtc-434	83	44	2021	2021	NUM
ijtc-434	83	45	)	)	PUNCT
ijtc-434	83	46	.	.	PUNCT
ijtc-434	84	1	competence	competence	NOUN
ijtc-434	84	2	can	can	AUX
ijtc-434	84	3	also	also	ADV
ijtc-434	84	4	be	be	AUX
ijtc-434	84	5	seen	see	VERB
ijtc-434	84	6	from	from	ADP
ijtc-434	84	7	individual	individual	ADJ
ijtc-434	84	8	effectiveness	effectiveness	NOUN
ijtc-434	84	9	,	,	PUNCT
ijtc-434	84	10	individual	individual	ADJ
ijtc-434	84	11	effectiveness	effectiveness	NOUN
ijtc-434	84	12	emphasizes	emphasize	VERB
ijtc-434	84	13	the	the	DET
ijtc-434	84	14	task	task	NOUN
ijtc-434	84	15	of	of	ADP
ijtc-434	84	16	performance	performance	NOUN
ijtc-434	84	17	of	of	ADP
ijtc-434	84	18	specific	specific	ADJ
ijtc-434	84	19	employees	employee	NOUN
ijtc-434	84	20	or	or	CCONJ
ijtc-434	84	21	members	member	NOUN
ijtc-434	84	22	of	of	ADP
ijtc-434	84	23	the	the	DET
ijtc-434	84	24	organization	organization	NOUN
ijtc-434	84	25	.	.	PUNCT
ijtc-434	85	1	manager	manager	NOUN
ijtc-434	85	2	routinely	routinely	ADV
ijtc-434	85	3	assesses	assess	VERB
ijtc-434	85	4	individual	individual	ADJ
ijtc-434	85	5	effectiveness	effectiveness	NOUN
ijtc-434	85	6	through	through	ADP
ijtc-434	85	7	performance	performance	NOUN
ijtc-434	85	8	evaluation	evaluation	NOUN
ijtc-434	85	9	processes	process	NOUN
ijtc-434	85	10	.	.	PUNCT
ijtc-434	86	1	individual	individual	ADJ
ijtc-434	86	2	effectiveness	effectiveness	NOUN
ijtc-434	86	3	causes	cause	VERB
ijtc-434	86	4	six	six	NUM
ijtc-434	86	5	factors	factor	NOUN
ijtc-434	86	6	are	be	AUX
ijtc-434	86	7	:	:	PUNCT
ijtc-434	86	8	ability	ability	NOUN
ijtc-434	86	9	,	,	PUNCT
ijtc-434	86	10	skill	skill	NOUN
ijtc-434	86	11	,	,	PUNCT
ijtc-434	86	12	knowledge	knowledge	NOUN
ijtc-434	86	13	,	,	PUNCT
ijtc-434	86	14	attitude	attitude	NOUN
ijtc-434	86	15	,	,	PUNCT
ijtc-434	86	16	motivations	motivation	NOUN
ijtc-434	86	17	and	and	CCONJ
ijtc-434	86	18	stress	stress	NOUN
ijtc-434	86	19	(	(	PUNCT
ijtc-434	86	20	gibson	gibson	PROPN
ijtc-434	86	21	et	et	PROPN
ijtc-434	86	22	al	al	PROPN
ijtc-434	86	23	.	.	PROPN
ijtc-434	86	24	,	,	PUNCT
ijtc-434	86	25	2014	2014	NUM
ijtc-434	86	26	)	)	PUNCT
ijtc-434	86	27	.	.	PUNCT
ijtc-434	87	1	from	from	ADP
ijtc-434	87	2	several	several	ADJ
ijtc-434	87	3	competency	competency	NOUN
ijtc-434	87	4	characteristics	characteristic	NOUN
ijtc-434	87	5	mentioned	mention	VERB
ijtc-434	87	6	above	above	ADV
ijtc-434	87	7	,	,	PUNCT
ijtc-434	87	8	it	it	PRON
ijtc-434	87	9	can	can	AUX
ijtc-434	87	10	be	be	AUX
ijtc-434	87	11	concluded	conclude	VERB
ijtc-434	87	12	that	that	SCONJ
ijtc-434	87	13	the	the	DET
ijtc-434	87	14	competency	competency	NOUN
ijtc-434	87	15	characteristics	characteristic	NOUN
ijtc-434	87	16	consist	consist	VERB
ijtc-434	87	17	of	of	ADP
ijtc-434	87	18	knowledge	knowledge	NOUN
ijtc-434	87	19	and	and	CCONJ
ijtc-434	87	20	skills	skill	NOUN
ijtc-434	87	21	.	.	PUNCT
ijtc-434	88	1	both	both	PRON
ijtc-434	88	2	of	of	ADP
ijtc-434	88	3	these	these	DET
ijtc-434	88	4	characteristics	characteristic	NOUN
ijtc-434	88	5	are	be	AUX
ijtc-434	88	6	easy	easy	ADJ
ijtc-434	88	7	to	to	PART
ijtc-434	88	8	recognize	recognize	VERB
ijtc-434	88	9	.	.	PUNCT
ijtc-434	89	1	these	these	DET
ijtc-434	89	2	two	two	NUM
ijtc-434	89	3	competencies	competency	NOUN
ijtc-434	89	4	are	be	AUX
ijtc-434	89	5	also	also	ADV
ijtc-434	89	6	relatively	relatively	ADV
ijtc-434	89	7	easier	easy	ADJ
ijtc-434	89	8	to	to	PART
ijtc-434	89	9	form	form	VERB
ijtc-434	89	10	and	and	CCONJ
ijtc-434	89	11	develop	develop	VERB
ijtc-434	89	12	through	through	ADP
ijtc-434	89	13	learning	learning	NOUN
ijtc-434	89	14	and	and	CCONJ
ijtc-434	89	15	training	training	NOUN
ijtc-434	89	16	processes	process	NOUN
ijtc-434	89	17	(	(	PUNCT
ijtc-434	89	18	singh	singh	PROPN
ijtc-434	89	19	et	et	PROPN
ijtc-434	89	20	al	al	PROPN
ijtc-434	89	21	.	.	PROPN
ijtc-434	89	22	,	,	PUNCT
ijtc-434	89	23	2021	2021	NUM
ijtc-434	89	24	)	)	PUNCT
ijtc-434	89	25	.	.	PUNCT
ijtc-434	90	1	the	the	DET
ijtc-434	90	2	definition	definition	NOUN
ijtc-434	90	3	of	of	ADP
ijtc-434	90	4	internal	internal	ADJ
ijtc-434	90	5	auditor	auditor	NOUN
ijtc-434	90	6	independence	independence	NOUN
ijtc-434	90	7	is	be	AUX
ijtc-434	90	8	independence	independence	NOUN
ijtc-434	90	9	is	be	AUX
ijtc-434	90	10	the	the	DET
ijtc-434	90	11	freedom	freedom	NOUN
ijtc-434	90	12	from	from	ADP
ijtc-434	90	13	conditions	condition	NOUN
ijtc-434	90	14	that	that	PRON
ijtc-434	90	15	threaten	threaten	VERB
ijtc-434	90	16	the	the	DET
ijtc-434	90	17	ability	ability	NOUN
ijtc-434	90	18	of	of	ADP
ijtc-434	90	19	the	the	DET
ijtc-434	90	20	internal	internal	ADJ
ijtc-434	90	21	audit	audit	NOUN
ijtc-434	90	22	activity	activity	NOUN
ijtc-434	90	23	to	to	PART
ijtc-434	90	24	carry	carry	VERB
ijtc-434	90	25	out	out	ADP
ijtc-434	90	26	internal	internal	ADJ
ijtc-434	90	27	audit	audit	NOUN
ijtc-434	90	28	responsibilities	responsibility	NOUN
ijtc-434	90	29	in	in	ADP
ijtc-434	90	30	an	an	DET
ijtc-434	90	31	unbiased	unbiased	ADJ
ijtc-434	90	32	manner	manner	NOUN
ijtc-434	90	33	.	.	PUNCT
ijtc-434	91	1	threats	threat	NOUN
ijtc-434	91	2	to	to	ADP
ijtc-434	91	3	independence	independence	NOUN
ijtc-434	91	4	must	must	AUX
ijtc-434	91	5	be	be	AUX
ijtc-434	91	6	managed	manage	VERB
ijtc-434	91	7	at	at	ADP
ijtc-434	91	8	the	the	DET
ijtc-434	91	9	individual	individual	ADJ
ijtc-434	91	10	auditor	auditor	NOUN
ijtc-434	91	11	,	,	PUNCT
ijtc-434	91	12	engagement	engagement	NOUN
ijtc-434	91	13	,	,	PUNCT
ijtc-434	91	14	functional	functional	ADJ
ijtc-434	91	15	and	and	CCONJ
ijtc-434	91	16	organizational	organizational	ADJ
ijtc-434	91	17	levels	level	NOUN
ijtc-434	91	18	(	(	PUNCT
ijtc-434	91	19	elsayed	elsaye	VERB
ijtc-434	91	20	&	&	CCONJ
ijtc-434	91	21	elshandidy	elshandidy	ADJ
ijtc-434	91	22	,	,	PUNCT
ijtc-434	91	23	2021	2021	NUM
ijtc-434	91	24	)	)	PUNCT
ijtc-434	91	25	.	.	PUNCT
ijtc-434	92	1	the	the	DET
ijtc-434	92	2	definition	definition	NOUN
ijtc-434	92	3	of	of	ADP
ijtc-434	92	4	internal	internal	ADJ
ijtc-434	92	5	auditor	auditor	NOUN
ijtc-434	92	6	independence	independence	NOUN
ijtc-434	92	7	as	as	ADP
ijtc-434	92	8	independence	independence	NOUN
ijtc-434	92	9	is	be	AUX
ijtc-434	92	10	the	the	DET
ijtc-434	92	11	freedom	freedom	NOUN
ijtc-434	92	12	from	from	ADP
ijtc-434	92	13	conditions	condition	NOUN
ijtc-434	92	14	that	that	PRON
ijtc-434	92	15	threaten	threaten	VERB
ijtc-434	92	16	the	the	DET
ijtc-434	92	17	ability	ability	NOUN
ijtc-434	92	18	of	of	ADP
ijtc-434	92	19	the	the	DET
ijtc-434	92	20	internal	internal	ADJ
ijtc-434	92	21	audit	audit	NOUN
ijtc-434	92	22	activity	activity	NOUN
ijtc-434	92	23	or	or	CCONJ
ijtc-434	92	24	the	the	DET
ijtc-434	92	25	chief	chief	ADJ
ijtc-434	92	26	audit	audit	NOUN
ijtc-434	92	27	executive	executive	NOUN
ijtc-434	92	28	to	to	PART
ijtc-434	92	29	carry	carry	VERB
ijtc-434	92	30	out	out	ADP
ijtc-434	92	31	internal	internal	ADJ
ijtc-434	92	32	audit	audit	NOUN
ijtc-434	92	33	responsibilities	responsibility	NOUN
ijtc-434	92	34	in	in	ADP
ijtc-434	92	35	an	an	DET
ijtc-434	92	36	unbiased	unbiased	ADJ
ijtc-434	92	37	manner	manner	NOUN
ijtc-434	92	38	(	(	PUNCT
ijtc-434	92	39	mironeasa	mironeasa	PROPN
ijtc-434	92	40	&	&	CCONJ
ijtc-434	92	41	codină	codină	PROPN
ijtc-434	92	42	,	,	PUNCT
ijtc-434	92	43	2013	2013	NUM
ijtc-434	92	44	)	)	PUNCT
ijtc-434	92	45	.	.	PUNCT
ijtc-434	93	1	furthermore	furthermore	ADV
ijtc-434	93	2	,	,	PUNCT
ijtc-434	93	3	according	accord	VERB
ijtc-434	93	4	to	to	ADP
ijtc-434	93	5	hiro	hiro	PROPN
ijtc-434	93	6	tugiman	tugiman	PROPN
ijtc-434	93	7	(	(	PUNCT
ijtc-434	93	8	2006	2006	NUM
ijtc-434	93	9	:	:	PUNCT
ijtc-434	93	10	13	13	NUM
ijtc-434	93	11	)	)	PUNCT
ijtc-434	93	12	,	,	PUNCT
ijtc-434	93	13	the	the	DET
ijtc-434	93	14	definition	definition	NOUN
ijtc-434	93	15	of	of	ADP
ijtc-434	93	16	internal	internal	ADJ
ijtc-434	93	17	auditor	auditor	NOUN
ijtc-434	93	18	independence	independence	NOUN
ijtc-434	93	19	is	be	AUX
ijtc-434	93	20	"	"	PUNCT
ijtc-434	93	21	independence	independence	NOUN
ijtc-434	93	22	of	of	ADP
ijtc-434	93	23	internal	internal	ADJ
ijtc-434	93	24	auditors	auditor	NOUN
ijtc-434	93	25	is	be	AUX
ijtc-434	93	26	a	a	DET
ijtc-434	93	27	condition	condition	NOUN
ijtc-434	93	28	free	free	ADJ
ijtc-434	93	29	from	from	ADP
ijtc-434	93	30	situations	situation	NOUN
ijtc-434	93	31	that	that	PRON
ijtc-434	93	32	threaten	threaten	VERB
ijtc-434	93	33	their	their	PRON
ijtc-434	93	34	objectivity	objectivity	NOUN
ijtc-434	93	35	both	both	CCONJ
ijtc-434	93	36	individually	individually	ADV
ijtc-434	93	37	and	and	CCONJ
ijtc-434	93	38	in	in	ADP
ijtc-434	93	39	carrying	carry	VERB
ijtc-434	93	40	out	out	ADP
ijtc-434	93	41	their	their	PRON
ijtc-434	93	42	duties	duty	NOUN
ijtc-434	93	43	.	.	PUNCT
ijtc-434	94	1	internal	internal	ADJ
ijtc-434	94	2	auditors	auditor	NOUN
ijtc-434	94	3	must	must	AUX
ijtc-434	94	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	VERB
ijtc-434	94	5	the	the	DET
ijtc-434	94	6	effect	effect	NOUN
ijtc-434	94	7	of	of	ADP
ijtc-434	94	8	competencies	competency	NOUN
ijtc-434	94	9	and	and	CCONJ
ijtc-434	94	10	independence	independence	NOUN
ijtc-434	94	11	internal	internal	ADJ
ijtc-434	94	12	auditors	auditor	NOUN
ijtc-434	94	13	on	on	ADP
ijtc-434	94	14	internal	internal	ADJ
ijtc-434	94	15	audit	audit	NOUN
ijtc-434	94	16	quality	quality	NOUN
ijtc-434	94	17	:	:	PUNCT
ijtc-434	94	18	the	the	DET
ijtc-434	94	19	theoretical	theoretical	ADJ
ijtc-434	94	20	review	review	NOUN
ijtc-434	94	21	approach	approach	NOUN
ijtc-434	94	22	aidi	aidi	PROPN
ijtc-434	94	23	,	,	PUNCT
ijtc-434	94	24	sayuthi	sayuthi	PROPN
ijtc-434	94	25	,	,	PUNCT
ijtc-434	94	26	susanto	susanto	PROPN
ijtc-434	94	27	,	,	PUNCT
ijtc-434	94	28	junaidi	junaidi	NOUN
ijtc-434	94	29	,	,	PUNCT
ijtc-434	94	30	abdurohim	abdurohim	NOUN
ijtc-434	94	31	109	109	NUM
ijtc-434	94	32	|	|	CCONJ
ijtc-434	94	33	ilomata	ilomata	PROPN
ijtc-434	94	34	international	international	ADJ
ijtc-434	94	35	journal	journal	NOUN
ijtc-434	94	36	of	of	ADP
ijtc-434	94	37	tax	tax	PROPN
ijtc-434	94	38	&	&	CCONJ
ijtc-434	94	39	accounting	accounting	PROPN
ijtc-434	94	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-434	94	41	have	have	VERB
ijtc-434	94	42	an	an	DET
ijtc-434	94	43	impartial	impartial	ADJ
ijtc-434	94	44	mental	mental	ADJ
ijtc-434	94	45	attitude	attitude	NOUN
ijtc-434	94	46	,	,	PUNCT
ijtc-434	94	47	and	and	CCONJ
ijtc-434	94	48	believe	believe	VERB
ijtc-434	94	49	honestly	honestly	ADV
ijtc-434	94	50	without	without	ADP
ijtc-434	94	51	compromise	compromise	NOUN
ijtc-434	94	52	in	in	ADP
ijtc-434	94	53	quality	quality	NOUN
ijtc-434	94	54	and	and	CCONJ
ijtc-434	94	55	to	to	PART
ijtc-434	94	56	maintain	maintain	VERB
ijtc-434	94	57	their	their	PRON
ijtc-434	94	58	objectivity	objectivity	NOUN
ijtc-434	94	59	,	,	PUNCT
ijtc-434	94	60	it	it	PRON
ijtc-434	94	61	is	be	AUX
ijtc-434	94	62	forbidden	forbid	VERB
ijtc-434	94	63	to	to	PART
ijtc-434	94	64	delegate	delegate	VERB
ijtc-434	94	65	their	their	PRON
ijtc-434	94	66	decisions	decision	NOUN
ijtc-434	94	67	to	to	ADP
ijtc-434	94	68	others	other	NOUN
ijtc-434	94	69	"	"	PUNCT
ijtc-434	94	70	.	.	PUNCT
ijtc-434	95	1	in	in	ADP
ijtc-434	95	2	the	the	DET
ijtc-434	95	3	government	government	NOUN
ijtc-434	95	4	sector	sector	NOUN
ijtc-434	95	5	,	,	PUNCT
ijtc-434	95	6	in	in	ADP
ijtc-434	95	7	government	government	NOUN
ijtc-434	95	8	auditing	auditing	NOUN
ijtc-434	95	9	standards	standard	NOUN
ijtc-434	95	10	(	(	PUNCT
ijtc-434	95	11	gao	gao	PROPN
ijtc-434	95	12	)	)	PUNCT
ijtc-434	95	13	,	,	PUNCT
ijtc-434	95	14	paragraph	paragraph	NOUN
ijtc-434	95	15	3.02	3.02	NUM
ijtc-434	95	16	,	,	PUNCT
ijtc-434	95	17	defining	define	VERB
ijtc-434	95	18	independence	independence	NOUN
ijtc-434	95	19	is	be	AUX
ijtc-434	95	20	independence	independence	NOUN
ijtc-434	95	21	is	be	AUX
ijtc-434	95	22	all	all	DET
ijtc-434	95	23	matters	matter	NOUN
ijtc-434	95	24	related	relate	VERB
ijtc-434	95	25	to	to	ADP
ijtc-434	95	26	the	the	DET
ijtc-434	95	27	audit	audit	NOUN
ijtc-434	95	28	work	work	NOUN
ijtc-434	95	29	,	,	PUNCT
ijtc-434	95	30	the	the	DET
ijtc-434	95	31	audit	audit	NOUN
ijtc-434	95	32	organization	organization	NOUN
ijtc-434	95	33	and	and	CCONJ
ijtc-434	95	34	the	the	DET
ijtc-434	95	35	individual	individual	ADJ
ijtc-434	95	36	auditor	auditor	NOUN
ijtc-434	95	37	,	,	PUNCT
ijtc-434	95	38	whether	whether	SCONJ
ijtc-434	95	39	government	government	NOUN
ijtc-434	95	40	or	or	CCONJ
ijtc-434	95	41	public	public	ADJ
ijtc-434	95	42	,	,	PUNCT
ijtc-434	95	43	must	must	AUX
ijtc-434	95	44	be	be	AUX
ijtc-434	95	45	independent	independent	ADJ
ijtc-434	95	46	(	(	PUNCT
ijtc-434	95	47	dalkin	dalkin	X
ijtc-434	95	48	et	et	PROPN
ijtc-434	95	49	al	al	PROPN
ijtc-434	95	50	.	.	PROPN
ijtc-434	95	51	,	,	PUNCT
ijtc-434	95	52	2021	2021	NUM
ijtc-434	95	53	)	)	PUNCT
ijtc-434	95	54	.	.	PUNCT
ijtc-434	96	1	internal	internal	ADJ
ijtc-434	96	2	auditors	auditor	NOUN
ijtc-434	96	3	must	must	AUX
ijtc-434	96	4	carry	carry	VERB
ijtc-434	96	5	out	out	ADP
ijtc-434	96	6	tasks	task	NOUN
ijtc-434	96	7	freely	freely	ADV
ijtc-434	96	8	and	and	CCONJ
ijtc-434	96	9	objectively	objectively	ADV
ijtc-434	96	10	.	.	PUNCT
ijtc-434	97	1	internal	internal	ADJ
ijtc-434	97	2	auditors	auditor	NOUN
ijtc-434	97	3	must	must	AUX
ijtc-434	97	4	be	be	AUX
ijtc-434	97	5	personally	personally	ADV
ijtc-434	97	6	independent	independent	ADJ
ijtc-434	97	7	in	in	ADP
ijtc-434	97	8	attitude	attitude	NOUN
ijtc-434	97	9	toward	toward	ADP
ijtc-434	97	10	reality	reality	NOUN
ijtc-434	97	11	and	and	CCONJ
ijtc-434	97	12	appearance	appearance	NOUN
ijtc-434	97	13	,	,	PUNCT
ijtc-434	97	14	then	then	ADV
ijtc-434	97	15	according	accord	VERB
ijtc-434	97	16	to	to	ADP
ijtc-434	97	17	spai	spai	NOUN
ijtc-434	97	18	,	,	PUNCT
ijtc-434	97	19	2004	2004	NUM
ijtc-434	97	20	internal	internal	ADJ
ijtc-434	97	21	auditors	auditor	NOUN
ijtc-434	97	22	are	be	AUX
ijtc-434	97	23	not	not	PART
ijtc-434	97	24	justified	justify	VERB
ijtc-434	97	25	in	in	ADP
ijtc-434	97	26	carrying	carry	VERB
ijtc-434	97	27	out	out	ADP
ijtc-434	97	28	checks	check	NOUN
ijtc-434	97	29	or	or	CCONJ
ijtc-434	97	30	evaluations	evaluation	NOUN
ijtc-434	97	31	of	of	ADP
ijtc-434	97	32	activities	activity	NOUN
ijtc-434	97	33	where	where	SCONJ
ijtc-434	97	34	internal	internal	ADJ
ijtc-434	97	35	auditors	auditor	NOUN
ijtc-434	97	36	play	play	VERB
ijtc-434	97	37	a	a	DET
ijtc-434	97	38	role	role	NOUN
ijtc-434	97	39	as	as	ADP
ijtc-434	97	40	executors	executor	NOUN
ijtc-434	97	41	of	of	ADP
ijtc-434	97	42	these	these	DET
ijtc-434	97	43	activities	activity	NOUN
ijtc-434	97	44	(	(	PUNCT
ijtc-434	97	45	dinapoli	dinapoli	NOUN
ijtc-434	97	46	,	,	PUNCT
ijtc-434	97	47	2017	2017	NUM
ijtc-434	97	48	)	)	PUNCT
ijtc-434	97	49	.	.	PUNCT
ijtc-434	98	1	the	the	DET
ijtc-434	98	2	independence	independence	NOUN
ijtc-434	98	3	of	of	ADP
ijtc-434	98	4	internal	internal	ADJ
ijtc-434	98	5	auditors	auditor	NOUN
ijtc-434	98	6	in	in	ADP
ijtc-434	98	7	carrying	carry	VERB
ijtc-434	98	8	out	out	ADP
ijtc-434	98	9	their	their	PRON
ijtc-434	98	10	activities	activity	NOUN
ijtc-434	98	11	includes	include	VERB
ijtc-434	98	12	:	:	PUNCT
ijtc-434	98	13	(	(	PUNCT
ijtc-434	98	14	1	1	X
ijtc-434	98	15	)	)	PUNCT
ijtc-434	98	16	independence	independence	NOUN
ijtc-434	98	17	programming	programming	NOUN
ijtc-434	98	18	,	,	PUNCT
ijtc-434	98	19	here	here	ADV
ijtc-434	98	20	the	the	DET
ijtc-434	98	21	auditor	auditor	NOUN
ijtc-434	98	22	is	be	AUX
ijtc-434	98	23	free	free	ADJ
ijtc-434	98	24	to	to	PART
ijtc-434	98	25	define	define	VERB
ijtc-434	98	26	the	the	DET
ijtc-434	98	27	selected	select	VERB
ijtc-434	98	28	areas	area	NOUN
ijtc-434	98	29	that	that	PRON
ijtc-434	98	30	will	will	AUX
ijtc-434	98	31	be	be	AUX
ijtc-434	98	32	applied	apply	VERB
ijtc-434	98	33	;	;	PUNCT
ijtc-434	98	34	(	(	PUNCT
ijtc-434	98	35	2	2	X
ijtc-434	98	36	)	)	PUNCT
ijtc-434	98	37	reporting	reporting	NOUN
ijtc-434	98	38	independence	independence	NOUN
ijtc-434	98	39	,	,	PUNCT
ijtc-434	98	40	the	the	DET
ijtc-434	98	41	right	right	NOUN
ijtc-434	98	42	to	to	PART
ijtc-434	98	43	report	report	VERB
ijtc-434	98	44	the	the	DET
ijtc-434	98	45	full	full	ADJ
ijtc-434	98	46	fact	fact	NOUN
ijtc-434	98	47	is	be	AUX
ijtc-434	98	48	seen	see	VERB
ijtc-434	98	49	as	as	ADP
ijtc-434	98	50	important	important	ADJ
ijtc-434	98	51	aspect	aspect	NOUN
ijtc-434	98	52	of	of	ADP
ijtc-434	98	53	independence	independence	NOUN
ijtc-434	98	54	;	;	PUNCT
ijtc-434	98	55	and	and	CCONJ
ijtc-434	98	56	(	(	PUNCT
ijtc-434	98	57	3	3	X
ijtc-434	98	58	)	)	PUNCT
ijtc-434	98	59	examining	examine	VERB
ijtc-434	98	60	independence	independence	NOUN
ijtc-434	98	61	,	,	PUNCT
ijtc-434	98	62	external	external	ADJ
ijtc-434	98	63	auditors	auditor	NOUN
ijtc-434	98	64	should	should	AUX
ijtc-434	98	65	have	have	VERB
ijtc-434	98	66	freedom	freedom	NOUN
ijtc-434	98	67	to	to	PART
ijtc-434	98	68	examine	examine	VERB
ijtc-434	98	69	all	all	DET
ijtc-434	98	70	the	the	DET
ijtc-434	98	71	areas	area	NOUN
ijtc-434	98	72	that	that	PRON
ijtc-434	98	73	affect	affect	VERB
ijtc-434	98	74	the	the	DET
ijtc-434	98	75	financial	financial	ADJ
ijtc-434	98	76	accounts	account	NOUN
ijtc-434	98	77	(	(	PUNCT
ijtc-434	98	78	dalkin	dalkin	X
ijtc-434	98	79	et	et	PROPN
ijtc-434	98	80	al	al	PROPN
ijtc-434	98	81	.	.	PROPN
ijtc-434	98	82	,	,	PUNCT
ijtc-434	98	83	2021	2021	NUM
ijtc-434	98	84	)	)	PUNCT
ijtc-434	98	85	.	.	PUNCT
ijtc-434	99	1	furthermore	furthermore	ADV
ijtc-434	99	2	,	,	PUNCT
ijtc-434	99	3	the	the	DET
ijtc-434	99	4	independence	independence	NOUN
ijtc-434	99	5	of	of	ADP
ijtc-434	99	6	internal	internal	ADJ
ijtc-434	99	7	auditors	auditor	NOUN
ijtc-434	99	8	includes	include	VERB
ijtc-434	99	9	:	:	PUNCT
ijtc-434	99	10	(	(	PUNCT
ijtc-434	99	11	1	1	X
ijtc-434	99	12	)	)	PUNCT
ijtc-434	99	13	organizational	organizational	ADJ
ijtc-434	99	14	independence	independence	NOUN
ijtc-434	99	15	,	,	PUNCT
ijtc-434	99	16	the	the	DET
ijtc-434	99	17	chief	chief	ADJ
ijtc-434	99	18	audit	audit	NOUN
ijtc-434	99	19	executive	executive	NOUN
ijtc-434	99	20	must	must	AUX
ijtc-434	99	21	report	report	VERB
ijtc-434	99	22	to	to	ADP
ijtc-434	99	23	a	a	DET
ijtc-434	99	24	level	level	NOUN
ijtc-434	99	25	within	within	ADP
ijtc-434	99	26	the	the	DET
ijtc-434	99	27	organization	organization	NOUN
ijtc-434	99	28	that	that	PRON
ijtc-434	99	29	allows	allow	VERB
ijtc-434	99	30	the	the	DET
ijtc-434	99	31	internal	internal	ADJ
ijtc-434	99	32	audit	audit	NOUN
ijtc-434	99	33	activity	activity	NOUN
ijtc-434	99	34	to	to	PART
ijtc-434	99	35	fulfill	fulfill	VERB
ijtc-434	99	36	its	its	PRON
ijtc-434	99	37	responsibilities	responsibility	NOUN
ijtc-434	99	38	.	.	PUNCT
ijtc-434	100	1	the	the	DET
ijtc-434	100	2	executive	executive	ADJ
ijtc-434	100	3	chief	chief	ADJ
ijtc-434	100	4	audit	audit	NOUN
ijtc-434	100	5	must	must	AUX
ijtc-434	100	6	confirm	confirm	VERB
ijtc-434	100	7	at	at	ADV
ijtc-434	100	8	least	least	ADJ
ijtc-434	100	9	annually	annually	ADV
ijtc-434	100	10	,	,	PUNCT
ijtc-434	100	11	the	the	DET
ijtc-434	100	12	organizational	organizational	ADJ
ijtc-434	100	13	independence	independence	NOUN
ijtc-434	100	14	of	of	ADP
ijtc-434	100	15	the	the	DET
ijtc-434	100	16	internal	internal	ADJ
ijtc-434	100	17	audit	audit	NOUN
ijtc-434	100	18	activity	activity	NOUN
ijtc-434	100	19	;	;	PUNCT
ijtc-434	100	20	and	and	CCONJ
ijtc-434	100	21	(	(	PUNCT
ijtc-434	100	22	2	2	X
ijtc-434	100	23	)	)	PUNCT
ijtc-434	100	24	individual	individual	ADJ
ijtc-434	100	25	objectivity	objectivity	NOUN
ijtc-434	100	26	,	,	PUNCT
ijtc-434	100	27	internal	internal	ADJ
ijtc-434	100	28	auditors	auditor	NOUN
ijtc-434	100	29	must	must	AUX
ijtc-434	100	30	be	be	AUX
ijtc-434	100	31	impartial	impartial	ADJ
ijtc-434	100	32	,	,	PUNCT
ijtc-434	100	33	unbiased	unbiased	ADJ
ijtc-434	100	34	attitude	attitude	NOUN
ijtc-434	100	35	and	and	CCONJ
ijtc-434	100	36	avoid	avoid	VERB
ijtc-434	100	37	any	any	DET
ijtc-434	100	38	conflict	conflict	NOUN
ijtc-434	100	39	of	of	ADP
ijtc-434	100	40	interest	interest	NOUN
ijtc-434	100	41	.	.	PUNCT
ijtc-434	101	1	the	the	DET
ijtc-434	101	2	dimensions	dimension	NOUN
ijtc-434	101	3	and	and	CCONJ
ijtc-434	101	4	indicators	indicator	NOUN
ijtc-434	101	5	of	of	ADP
ijtc-434	101	6	internal	internal	ADJ
ijtc-434	101	7	auditor	auditor	NOUN
ijtc-434	101	8	independence	independence	NOUN
ijtc-434	101	9	,	,	PUNCT
ijtc-434	101	10	including	include	VERB
ijtc-434	101	11	:	:	PUNCT
ijtc-434	101	12	(	(	PUNCT
ijtc-434	101	13	1	1	X
ijtc-434	101	14	)	)	PUNCT
ijtc-434	101	15	independence	independence	NOUN
ijtc-434	101	16	in	in	ADP
ijtc-434	101	17	the	the	DET
ijtc-434	101	18	audit	audit	NOUN
ijtc-434	101	19	program	program	NOUN
ijtc-434	101	20	,	,	PUNCT
ijtc-434	101	21	consisting	consist	VERB
ijtc-434	101	22	of	of	ADP
ijtc-434	101	23	indicators	indicator	NOUN
ijtc-434	101	24	:	:	PUNCT
ijtc-434	101	25	(	(	PUNCT
ijtc-434	101	26	a	a	X
ijtc-434	101	27	)	)	PUNCT
ijtc-434	101	28	free	free	ADJ
ijtc-434	101	29	of	of	ADP
ijtc-434	101	30	managerial	managerial	ADJ
ijtc-434	101	31	intervention	intervention	NOUN
ijtc-434	101	32	over	over	ADP
ijtc-434	101	33	the	the	DET
ijtc-434	101	34	audit	audit	NOUN
ijtc-434	101	35	program	program	NOUN
ijtc-434	101	36	;	;	PUNCT
ijtc-434	101	37	(	(	PUNCT
ijtc-434	101	38	b	b	X
ijtc-434	101	39	)	)	PUNCT
ijtc-434	101	40	free	free	ADJ
ijtc-434	101	41	from	from	ADP
ijtc-434	101	42	any	any	DET
ijtc-434	101	43	intervention	intervention	NOUN
ijtc-434	101	44	on	on	ADP
ijtc-434	101	45	audit	audit	NOUN
ijtc-434	101	46	procedures	procedure	NOUN
ijtc-434	101	47	;	;	PUNCT
ijtc-434	101	48	(	(	PUNCT
ijtc-434	101	49	c	c	X
ijtc-434	101	50	)	)	PUNCT
ijtc-434	101	51	free	free	ADJ
ijtc-434	101	52	of	of	ADP
ijtc-434	101	53	all	all	DET
ijtc-434	101	54	requirements	requirement	NOUN
ijtc-434	101	55	for	for	ADP
ijtc-434	101	56	audit	audit	NOUN
ijtc-434	101	57	assignments	assignment	NOUN
ijtc-434	101	58	other	other	ADJ
ijtc-434	101	59	than	than	ADP
ijtc-434	101	60	those	those	PRON
ijtc-434	101	61	required	require	VERB
ijtc-434	101	62	for	for	ADP
ijtc-434	101	63	an	an	DET
ijtc-434	101	64	audit	audit	NOUN
ijtc-434	101	65	process	process	NOUN
ijtc-434	101	66	;	;	PUNCT
ijtc-434	101	67	(	(	PUNCT
ijtc-434	101	68	2	2	X
ijtc-434	101	69	)	)	PUNCT
ijtc-434	101	70	independence	independence	NOUN
ijtc-434	101	71	in	in	ADP
ijtc-434	101	72	verification	verification	NOUN
ijtc-434	101	73	/	/	SYM
ijtc-434	101	74	investigation	investigation	NOUN
ijtc-434	101	75	,	,	PUNCT
ijtc-434	101	76	consisting	consist	VERB
ijtc-434	101	77	of	of	ADP
ijtc-434	101	78	indicators	indicator	NOUN
ijtc-434	101	79	:	:	PUNCT
ijtc-434	101	80	(	(	PUNCT
ijtc-434	101	81	a	a	X
ijtc-434	101	82	)	)	PUNCT
ijtc-434	101	83	free	free	ADJ
ijtc-434	101	84	in	in	ADP
ijtc-434	101	85	accessing	access	VERB
ijtc-434	101	86	all	all	DET
ijtc-434	101	87	records	record	NOUN
ijtc-434	101	88	,	,	PUNCT
ijtc-434	101	89	checking	check	VERB
ijtc-434	101	90	assets	asset	NOUN
ijtc-434	101	91	,	,	PUNCT
ijtc-434	101	92	and	and	CCONJ
ijtc-434	101	93	employees	employee	NOUN
ijtc-434	101	94	that	that	PRON
ijtc-434	101	95	are	be	AUX
ijtc-434	101	96	relevant	relevant	ADJ
ijtc-434	101	97	to	to	ADP
ijtc-434	101	98	the	the	DET
ijtc-434	101	99	audit	audit	NOUN
ijtc-434	101	100	conducted	conduct	VERB
ijtc-434	101	101	;	;	PUNCT
ijtc-434	101	102	(	(	PUNCT
ijtc-434	101	103	b	b	X
ijtc-434	101	104	)	)	PUNCT
ijtc-434	101	105	can	can	AUX
ijtc-434	101	106	cooperate	cooperate	VERB
ijtc-434	101	107	actively	actively	ADV
ijtc-434	101	108	with	with	ADP
ijtc-434	101	109	employees	employee	NOUN
ijtc-434	101	110	/	/	SYM
ijtc-434	101	111	client	client	NOUN
ijtc-434	101	112	management	management	NOUN
ijtc-434	101	113	during	during	ADP
ijtc-434	101	114	audit	audit	NOUN
ijtc-434	101	115	verification	verification	NOUN
ijtc-434	101	116	;	;	PUNCT
ijtc-434	101	117	(	(	PUNCT
ijtc-434	101	118	c	c	NOUN
ijtc-434	101	119	)	)	PUNCT
ijtc-434	101	120	)	)	PUNCT
ijtc-434	101	121	free	free	ADJ
ijtc-434	101	122	of	of	ADP
ijtc-434	101	123	all	all	DET
ijtc-434	101	124	managerial	managerial	ADJ
ijtc-434	101	125	efforts	effort	NOUN
ijtc-434	101	126	that	that	PRON
ijtc-434	101	127	attempt	attempt	VERB
ijtc-434	101	128	to	to	PART
ijtc-434	101	129	limit	limit	VERB
ijtc-434	101	130	the	the	DET
ijtc-434	101	131	activities	activity	NOUN
ijtc-434	101	132	that	that	PRON
ijtc-434	101	133	are	be	AUX
ijtc-434	101	134	examined	examine	VERB
ijtc-434	101	135	or	or	CCONJ
ijtc-434	101	136	limit	limit	VERB
ijtc-434	101	137	in	in	ADP
ijtc-434	101	138	obtaining	obtain	VERB
ijtc-434	101	139	audit	audit	NOUN
ijtc-434	101	140	evidence	evidence	NOUN
ijtc-434	101	141	;	;	PUNCT
ijtc-434	101	142	(	(	PUNCT
ijtc-434	101	143	d	d	X
ijtc-434	101	144	)	)	PUNCT
ijtc-434	101	145	free	free	ADJ
ijtc-434	101	146	from	from	ADP
ijtc-434	101	147	personal	personal	ADJ
ijtc-434	101	148	interests	interest	NOUN
ijtc-434	101	149	which	which	PRON
ijtc-434	101	150	hinder	hinder	VERB
ijtc-434	101	151	audit	audit	NOUN
ijtc-434	101	152	verification	verification	NOUN
ijtc-434	101	153	;	;	PUNCT
ijtc-434	101	154	(	(	PUNCT
ijtc-434	101	155	3	3	X
ijtc-434	101	156	)	)	PUNCT
ijtc-434	101	157	independence	independence	NOUN
ijtc-434	101	158	in	in	ADP
ijtc-434	101	159	reporting	reporting	NOUN
ijtc-434	101	160	,	,	PUNCT
ijtc-434	101	161	consisting	consist	VERB
ijtc-434	101	162	of	of	ADP
ijtc-434	101	163	indicators	indicator	NOUN
ijtc-434	101	164	:	:	PUNCT
ijtc-434	101	165	(	(	PUNCT
ijtc-434	101	166	a	a	X
ijtc-434	101	167	)	)	PUNCT
ijtc-434	101	168	free	free	ADJ
ijtc-434	101	169	from	from	ADP
ijtc-434	101	170	personal	personal	ADJ
ijtc-434	101	171	desires	desire	NOUN
ijtc-434	101	172	or	or	CCONJ
ijtc-434	101	173	the	the	DET
ijtc-434	101	174	influence	influence	NOUN
ijtc-434	101	175	of	of	ADP
ijtc-434	101	176	other	other	ADJ
ijtc-434	101	177	parties	party	NOUN
ijtc-434	101	178	to	to	PART
ijtc-434	101	179	modify	modify	VERB
ijtc-434	101	180	evidence	evidence	NOUN
ijtc-434	101	181	material	material	NOUN
ijtc-434	101	182	during	during	ADP
ijtc-434	101	183	audit	audit	NOUN
ijtc-434	101	184	activities	activity	NOUN
ijtc-434	101	185	;	;	PUNCT
ijtc-434	101	186	(	(	PUNCT
ijtc-434	101	187	b	b	X
ijtc-434	101	188	)	)	PUNCT
ijtc-434	101	189	free	free	ADJ
ijtc-434	101	190	from	from	ADP
ijtc-434	101	191	the	the	DET
ijtc-434	101	192	pressure	pressure	NOUN
ijtc-434	101	193	of	of	ADP
ijtc-434	101	194	any	any	DET
ijtc-434	101	195	party	party	NOUN
ijtc-434	101	196	in	in	ADP
ijtc-434	101	197	reporting	report	VERB
ijtc-434	101	198	material	material	NOUN
ijtc-434	101	199	findings	finding	NOUN
ijtc-434	101	200	;	;	PUNCT
ijtc-434	101	201	(	(	PUNCT
ijtc-434	101	202	c	c	X
ijtc-434	101	203	)	)	PUNCT
ijtc-434	101	204	avoid	avoid	VERB
ijtc-434	101	205	using	use	VERB
ijtc-434	101	206	misleading	misleading	ADJ
ijtc-434	101	207	words	word	NOUN
ijtc-434	101	208	both	both	CCONJ
ijtc-434	101	209	intentionally	intentionally	ADV
ijtc-434	101	210	and	and	CCONJ
ijtc-434	101	211	unintentionally	unintentionally	ADV
ijtc-434	101	212	in	in	ADP
ijtc-434	101	213	reporting	reporting	NOUN
ijtc-434	101	214	facts	fact	NOUN
ijtc-434	101	215	,	,	PUNCT
ijtc-434	101	216	opinions	opinion	NOUN
ijtc-434	101	217	and	and	CCONJ
ijtc-434	101	218	recommendations	recommendation	NOUN
ijtc-434	101	219	in	in	ADP
ijtc-434	101	220	the	the	DET
ijtc-434	101	221	auditor	auditor	NOUN
ijtc-434	101	222	's	's	PART
ijtc-434	101	223	interpretation	interpretation	NOUN
ijtc-434	101	224	;	;	PUNCT
ijtc-434	101	225	(	(	PUNCT
ijtc-434	101	226	d	d	X
ijtc-434	101	227	)	)	PUNCT
ijtc-434	101	228	free	free	ADJ
ijtc-434	101	229	in	in	ADP
ijtc-434	101	230	using	use	VERB
ijtc-434	101	231	judgment	judgment	NOUN
ijtc-434	101	232	regarding	regard	VERB
ijtc-434	101	233	facts	fact	NOUN
ijtc-434	101	234	in	in	ADP
ijtc-434	101	235	audit	audit	NOUN
ijtc-434	101	236	reports	report	NOUN
ijtc-434	101	237	(	(	PUNCT
ijtc-434	101	238	tong	tong	PROPN
ijtc-434	101	239	et	et	PROPN
ijtc-434	101	240	al	al	PROPN
ijtc-434	101	241	.	.	PROPN
ijtc-434	101	242	,	,	PUNCT
ijtc-434	101	243	2021	2021	NUM
ijtc-434	101	244	)	)	PUNCT
ijtc-434	101	245	.	.	PUNCT
ijtc-434	102	1	in	in	ADP
ijtc-434	102	2	the	the	DET
ijtc-434	102	3	international	international	ADJ
ijtc-434	102	4	standards	standard	NOUN
ijtc-434	102	5	for	for	ADP
ijtc-434	102	6	the	the	DET
ijtc-434	102	7	professional	professional	ADJ
ijtc-434	102	8	practice	practice	NOUN
ijtc-434	102	9	of	of	ADP
ijtc-434	102	10	internal	internal	ADJ
ijtc-434	102	11	auditing	auditing	NOUN
ijtc-434	102	12	,	,	PUNCT
ijtc-434	102	13	internal	internal	ADJ
ijtc-434	102	14	auditor	auditor	NOUN
ijtc-434	102	15	independence	independence	NOUN
ijtc-434	102	16	consists	consist	VERB
ijtc-434	102	17	of	of	ADP
ijtc-434	102	18	:	:	PUNCT
ijtc-434	102	19	1	1	X
ijtc-434	102	20	)	)	PUNCT
ijtc-434	102	21	organizational	organizational	ADJ
ijtc-434	102	22	independence	independence	NOUN
ijtc-434	102	23	(	(	PUNCT
ijtc-434	102	24	1.1	1.1	NUM
ijtc-434	102	25	)	)	PUNCT
ijtc-434	102	26	the	the	DET
ijtc-434	102	27	chief	chief	ADJ
ijtc-434	102	28	audit	audit	NOUN
ijtc-434	102	29	executive	executive	NOUN
ijtc-434	102	30	must	must	AUX
ijtc-434	102	31	be	be	AUX
ijtc-434	102	32	at	at	ADP
ijtc-434	102	33	a	a	DET
ijtc-434	102	34	level	level	NOUN
ijtc-434	102	35	within	within	ADP
ijtc-434	102	36	the	the	DET
ijtc-434	102	37	organization	organization	NOUN
ijtc-434	102	38	that	that	PRON
ijtc-434	102	39	allows	allow	VERB
ijtc-434	102	40	the	the	DET
ijtc-434	102	41	internal	internal	ADJ
ijtc-434	102	42	audit	audit	NOUN
ijtc-434	102	43	activity	activity	NOUN
ijtc-434	102	44	to	to	PART
ijtc-434	102	45	fulfill	fulfill	VERB
ijtc-434	102	46	its	its	PRON
ijtc-434	102	47	responsibilities	responsibility	NOUN
ijtc-434	102	48	.	.	PUNCT
ijtc-434	103	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-434	103	2	the	the	DET
ijtc-434	103	3	effect	effect	NOUN
ijtc-434	103	4	of	of	ADP
ijtc-434	103	5	competencies	competency	NOUN
ijtc-434	103	6	and	and	CCONJ
ijtc-434	103	7	independence	independence	NOUN
ijtc-434	103	8	internal	internal	ADJ
ijtc-434	103	9	auditors	auditor	NOUN
ijtc-434	103	10	on	on	ADP
ijtc-434	103	11	internal	internal	ADJ
ijtc-434	103	12	audit	audit	NOUN
ijtc-434	103	13	quality	quality	NOUN
ijtc-434	103	14	:	:	PUNCT
ijtc-434	103	15	the	the	DET
ijtc-434	103	16	theoretical	theoretical	ADJ
ijtc-434	103	17	review	review	NOUN
ijtc-434	103	18	approach	approach	NOUN
ijtc-434	103	19	aidi	aidi	PROPN
ijtc-434	103	20	,	,	PUNCT
ijtc-434	103	21	sayuthi	sayuthi	PROPN
ijtc-434	103	22	,	,	PUNCT
ijtc-434	103	23	susanto	susanto	PROPN
ijtc-434	103	24	,	,	PUNCT
ijtc-434	103	25	junaidi	junaidi	NOUN
ijtc-434	103	26	,	,	PUNCT
ijtc-434	103	27	abdurohim	abdurohim	NOUN
ijtc-434	103	28	110	110	NUM
ijtc-434	103	29	|	|	ADV
ijtc-434	103	30	ilomata	ilomata	PROPN
ijtc-434	103	31	international	international	ADJ
ijtc-434	103	32	journal	journal	NOUN
ijtc-434	103	33	of	of	ADP
ijtc-434	103	34	tax	tax	PROPN
ijtc-434	103	35	&	&	CCONJ
ijtc-434	103	36	accounting	accounting	PROPN
ijtc-434	103	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-434	103	38	(	(	PUNCT
ijtc-434	103	39	1.2	1.2	NUM
ijtc-434	103	40	)	)	PUNCT
ijtc-434	104	1	the	the	DET
ijtc-434	104	2	chief	chief	ADJ
ijtc-434	104	3	audit	audit	NOUN
ijtc-434	104	4	executive	executive	NOUN
ijtc-434	104	5	must	must	AUX
ijtc-434	104	6	confirm	confirm	VERB
ijtc-434	104	7	the	the	DET
ijtc-434	104	8	annual	annual	ADJ
ijtc-434	104	9	audit	audit	NOUN
ijtc-434	104	10	,	,	PUNCT
ijtc-434	104	11	the	the	DET
ijtc-434	104	12	organizational	organizational	ADJ
ijtc-434	104	13	independence	independence	NOUN
ijtc-434	104	14	of	of	ADP
ijtc-434	104	15	the	the	DET
ijtc-434	104	16	internal	internal	ADJ
ijtc-434	104	17	audit	audit	NOUN
ijtc-434	104	18	activity	activity	NOUN
ijtc-434	104	19	.	.	PUNCT
ijtc-434	105	1	(	(	PUNCT
ijtc-434	105	2	1.3	1.3	NUM
ijtc-434	105	3	)	)	PUNCT
ijtc-434	105	4	the	the	DET
ijtc-434	105	5	internal	internal	ADJ
ijtc-434	105	6	audit	audit	NOUN
ijtc-434	105	7	activity	activity	NOUN
ijtc-434	105	8	must	must	AUX
ijtc-434	105	9	be	be	AUX
ijtc-434	105	10	free	free	ADJ
ijtc-434	105	11	from	from	ADP
ijtc-434	105	12	interference	interference	NOUN
ijtc-434	105	13	in	in	ADP
ijtc-434	105	14	determining	determine	VERB
ijtc-434	105	15	the	the	DET
ijtc-434	105	16	scope	scope	NOUN
ijtc-434	105	17	of	of	ADP
ijtc-434	105	18	internal	internal	ADJ
ijtc-434	105	19	auditing	auditing	NOUN
ijtc-434	105	20	,	,	PUNCT
ijtc-434	105	21	performing	perform	VERB
ijtc-434	105	22	work	work	NOUN
ijtc-434	105	23	,	,	PUNCT
ijtc-434	105	24	and	and	CCONJ
ijtc-434	105	25	communicating	communicate	VERB
ijtc-434	105	26	results	result	NOUN
ijtc-434	105	27	.	.	PUNCT
ijtc-434	106	1	(	(	PUNCT
ijtc-434	106	2	1.4	1.4	NUM
ijtc-434	106	3	)	)	PUNCT
ijtc-434	106	4	the	the	DET
ijtc-434	106	5	chief	chief	ADJ
ijtc-434	106	6	audit	audit	NOUN
ijtc-434	106	7	executive	executive	NOUN
ijtc-434	106	8	must	must	AUX
ijtc-434	106	9	communicate	communicate	VERB
ijtc-434	106	10	and	and	CCONJ
ijtc-434	106	11	interact	interact	VERB
ijtc-434	106	12	directly	directly	ADV
ijtc-434	106	13	with	with	ADP
ijtc-434	106	14	the	the	DET
ijtc-434	106	15	board	board	NOUN
ijtc-434	106	16	.	.	PUNCT
ijtc-434	107	1	2	2	X
ijtc-434	107	2	)	)	PUNCT
ijtc-434	107	3	individual	individual	ADJ
ijtc-434	107	4	objectivity	objectivity	NOUN
ijtc-434	107	5	(	(	PUNCT
ijtc-434	107	6	2.1	2.1	NUM
ijtc-434	107	7	)	)	PUNCT
ijtc-434	107	8	internal	internal	ADJ
ijtc-434	107	9	auditors	auditor	NOUN
ijtc-434	107	10	must	must	AUX
ijtc-434	107	11	be	be	AUX
ijtc-434	107	12	impartial	impartial	ADJ
ijtc-434	107	13	,	,	PUNCT
ijtc-434	107	14	unbiased	unbiased	ADJ
ijtc-434	107	15	attitude	attitude	NOUN
ijtc-434	107	16	and	and	CCONJ
ijtc-434	107	17	avoid	avoid	VERB
ijtc-434	107	18	any	any	DET
ijtc-434	107	19	conflict	conflict	NOUN
ijtc-434	107	20	of	of	ADP
ijtc-434	107	21	interest	interest	NOUN
ijtc-434	107	22	.	.	PUNCT
ijtc-434	108	1	(	(	PUNCT
ijtc-434	108	2	2.2	2.2	NUM
ijtc-434	108	3	)	)	PUNCT
ijtc-434	108	4	shall	shall	AUX
ijtc-434	108	5	not	not	PART
ijtc-434	108	6	participate	participate	VERB
ijtc-434	108	7	in	in	ADP
ijtc-434	108	8	any	any	DET
ijtc-434	108	9	activity	activity	NOUN
ijtc-434	108	10	or	or	CCONJ
ijtc-434	108	11	relationship	relationship	NOUN
ijtc-434	108	12	that	that	PRON
ijtc-434	108	13	is	be	AUX
ijtc-434	108	14	not	not	PART
ijtc-434	108	15	the	the	DET
ijtc-434	108	16	impact	impact	NOUN
ijtc-434	108	17	of	of	ADP
ijtc-434	108	18	their	their	PRON
ijtc-434	108	19	unbiased	unbiased	ADJ
ijtc-434	108	20	assessment	assessment	NOUN
ijtc-434	108	21	.	.	PUNCT
ijtc-434	109	1	this	this	DET
ijtc-434	109	2	activity	activity	NOUN
ijtc-434	109	3	includes	include	VERB
ijtc-434	109	4	activities	activity	NOUN
ijtc-434	109	5	that	that	PRON
ijtc-434	109	6	can	can	AUX
ijtc-434	109	7	conflict	conflict	VERB
ijtc-434	109	8	with	with	ADP
ijtc-434	109	9	the	the	DET
ijtc-434	109	10	interests	interest	NOUN
ijtc-434	109	11	of	of	ADP
ijtc-434	109	12	the	the	DET
ijtc-434	109	13	organization	organization	NOUN
ijtc-434	109	14	.	.	PUNCT
ijtc-434	110	1	(	(	PUNCT
ijtc-434	110	2	2.3	2.3	NUM
ijtc-434	110	3	)	)	PUNCT
ijtc-434	110	4	do	do	AUX
ijtc-434	110	5	not	not	PART
ijtc-434	110	6	accept	accept	VERB
ijtc-434	110	7	anything	anything	PRON
ijtc-434	110	8	that	that	PRON
ijtc-434	110	9	may	may	AUX
ijtc-434	110	10	be	be	AUX
ijtc-434	110	11	impaired	impair	VERB
ijtc-434	110	12	to	to	ADP
ijtc-434	110	13	their	their	PRON
ijtc-434	110	14	professional	professional	ADJ
ijtc-434	110	15	judgment	judgment	NOUN
ijtc-434	110	16	.	.	PUNCT
ijtc-434	111	1	(	(	PUNCT
ijtc-434	111	2	2.4	2.4	NUM
ijtc-434	111	3	)	)	PUNCT
ijtc-434	111	4	shall	shall	AUX
ijtc-434	111	5	discloses	discloses	VERB
ijtc-434	111	6	all	all	DET
ijtc-434	111	7	material	material	ADJ
ijtc-434	111	8	facts	fact	NOUN
ijtc-434	111	9	known	know	VERB
ijtc-434	111	10	to	to	ADP
ijtc-434	111	11	them	they	PRON
ijtc-434	111	12	,	,	PUNCT
ijtc-434	111	13	if	if	SCONJ
ijtc-434	111	14	not	not	PART
ijtc-434	111	15	disclosed	disclose	VERB
ijtc-434	111	16	,	,	PUNCT
ijtc-434	111	17	they	they	PRON
ijtc-434	111	18	will	will	AUX
ijtc-434	111	19	be	be	AUX
ijtc-434	111	20	the	the	DET
ijtc-434	111	21	reporting	reporting	NOUN
ijtc-434	111	22	of	of	ADP
ijtc-434	111	23	activities	activity	NOUN
ijtc-434	111	24	under	under	ADP
ijtc-434	111	25	review	review	NOUN
ijtc-434	111	26	.	.	PUNCT
ijtc-434	112	1	that	that	SCONJ
ijtc-434	112	2	the	the	DET
ijtc-434	112	3	independence	independence	NOUN
ijtc-434	112	4	of	of	ADP
ijtc-434	112	5	internal	internal	ADJ
ijtc-434	112	6	auditors	auditor	NOUN
ijtc-434	112	7	can	can	AUX
ijtc-434	112	8	provide	provide	VERB
ijtc-434	112	9	impartial	impartial	ADJ
ijtc-434	112	10	and	and	CCONJ
ijtc-434	112	11	unbiased	unbiased	ADJ
ijtc-434	112	12	judgments	judgment	NOUN
ijtc-434	112	13	,	,	PUNCT
ijtc-434	112	14	this	this	PRON
ijtc-434	112	15	can	can	AUX
ijtc-434	112	16	be	be	AUX
ijtc-434	112	17	obtained	obtain	VERB
ijtc-434	112	18	through	through	ADP
ijtc-434	112	19	:	:	PUNCT
ijtc-434	112	20	1	1	NUM
ijtc-434	112	21	)	)	PUNCT
ijtc-434	112	22	organizational	organizational	ADJ
ijtc-434	112	23	status	status	NOUN
ijtc-434	112	24	the	the	DET
ijtc-434	112	25	status	status	NOUN
ijtc-434	112	26	of	of	ADP
ijtc-434	112	27	the	the	DET
ijtc-434	112	28	internal	internal	ADJ
ijtc-434	112	29	audit	audit	NOUN
ijtc-434	112	30	unit	unit	NOUN
ijtc-434	112	31	organization	organization	NOUN
ijtc-434	112	32	must	must	AUX
ijtc-434	112	33	provide	provide	VERB
ijtc-434	112	34	flexibility	flexibility	NOUN
ijtc-434	112	35	to	to	PART
ijtc-434	112	36	fulfill	fulfill	VERB
ijtc-434	112	37	or	or	CCONJ
ijtc-434	112	38	complete	complete	VERB
ijtc-434	112	39	the	the	DET
ijtc-434	112	40	responsibilities	responsibility	NOUN
ijtc-434	112	41	of	of	ADP
ijtc-434	112	42	the	the	DET
ijtc-434	112	43	audits	audits	NOUN
ijtc-434	112	44	given	give	VERB
ijtc-434	112	45	(	(	PUNCT
ijtc-434	112	46	1.1	1.1	NUM
ijtc-434	112	47	)	)	PUNCT
ijtc-434	112	48	internal	internal	ADJ
ijtc-434	112	49	audit	audit	NOUN
ijtc-434	112	50	must	must	AUX
ijtc-434	112	51	obtain	obtain	VERB
ijtc-434	112	52	support	support	NOUN
ijtc-434	112	53	from	from	ADP
ijtc-434	112	54	senior	senior	ADJ
ijtc-434	112	55	management	management	NOUN
ijtc-434	112	56	and	and	CCONJ
ijtc-434	112	57	the	the	DET
ijtc-434	112	58	board	board	NOUN
ijtc-434	112	59	,	,	PUNCT
ijtc-434	112	60	so	so	SCONJ
ijtc-434	112	61	that	that	SCONJ
ijtc-434	112	62	they	they	PRON
ijtc-434	112	63	will	will	AUX
ijtc-434	112	64	get	get	VERB
ijtc-434	112	65	cooperation	cooperation	NOUN
ijtc-434	112	66	from	from	ADP
ijtc-434	112	67	the	the	DET
ijtc-434	112	68	parties	party	NOUN
ijtc-434	112	69	examined	examine	VERB
ijtc-434	112	70	and	and	CCONJ
ijtc-434	112	71	can	can	AUX
ijtc-434	112	72	complete	complete	VERB
ijtc-434	112	73	the	the	DET
ijtc-434	112	74	work	work	NOUN
ijtc-434	112	75	independently	independently	ADV
ijtc-434	112	76	of	of	ADP
ijtc-434	112	77	various	various	ADJ
ijtc-434	112	78	other	other	ADJ
ijtc-434	112	79	parties	party	NOUN
ijtc-434	112	80	'	'	PART
ijtc-434	112	81	interference	interference	NOUN
ijtc-434	112	82	.	.	PUNCT
ijtc-434	113	1	(	(	PUNCT
ijtc-434	113	2	1.2	1.2	NUM
ijtc-434	113	3	)	)	PUNCT
ijtc-434	113	4	the	the	DET
ijtc-434	113	5	head	head	NOUN
ijtc-434	113	6	of	of	ADP
ijtc-434	113	7	the	the	DET
ijtc-434	113	8	internal	internal	ADJ
ijtc-434	113	9	audit	audit	NOUN
ijtc-434	113	10	must	must	AUX
ijtc-434	113	11	provide	provide	VERB
ijtc-434	113	12	an	an	DET
ijtc-434	113	13	annual	annual	ADJ
ijtc-434	113	14	report	report	NOUN
ijtc-434	113	15	on	on	ADP
ijtc-434	113	16	various	various	ADJ
ijtc-434	113	17	activities	activity	NOUN
ijtc-434	113	18	to	to	ADP
ijtc-434	113	19	senior	senior	ADJ
ijtc-434	113	20	management	management	NOUN
ijtc-434	113	21	and	and	CCONJ
ijtc-434	113	22	the	the	DET
ijtc-434	113	23	board	board	NOUN
ijtc-434	113	24	.	.	PUNCT
ijtc-434	114	1	reports	report	NOUN
ijtc-434	114	2	on	on	ADP
ijtc-434	114	3	these	these	DET
ijtc-434	114	4	various	various	ADJ
ijtc-434	114	5	activities	activity	NOUN
ijtc-434	114	6	must	must	AUX
ijtc-434	114	7	present	present	VERB
ijtc-434	114	8	important	important	ADJ
ijtc-434	114	9	findings	finding	NOUN
ijtc-434	114	10	in	in	ADP
ijtc-434	114	11	examinations	examination	NOUN
ijtc-434	114	12	and	and	CCONJ
ijtc-434	114	13	recommendations	recommendation	NOUN
ijtc-434	114	14	,	,	PUNCT
ijtc-434	114	15	and	and	CCONJ
ijtc-434	114	16	must	must	AUX
ijtc-434	114	17	also	also	ADV
ijtc-434	114	18	provide	provide	VERB
ijtc-434	114	19	information	information	NOUN
ijtc-434	114	20	on	on	ADP
ijtc-434	114	21	a	a	DET
ijtc-434	114	22	variety	variety	NOUN
ijtc-434	114	23	of	of	ADP
ijtc-434	114	24	significant	significant	ADJ
ijtc-434	114	25	deviations	deviation	NOUN
ijtc-434	114	26	or	or	CCONJ
ijtc-434	114	27	deviations	deviation	NOUN
ijtc-434	114	28	from	from	ADP
ijtc-434	114	29	the	the	DET
ijtc-434	114	30	schedule	schedule	NOUN
ijtc-434	114	31	of	of	ADP
ijtc-434	114	32	audits	audits	NOUN
ijtc-434	114	33	,	,	PUNCT
ijtc-434	114	34	staffing	staffing	NOUN
ijtc-434	114	35	,	,	PUNCT
ijtc-434	114	36	and	and	CCONJ
ijtc-434	114	37	approved	approve	VERB
ijtc-434	114	38	financial	financial	ADJ
ijtc-434	114	39	budgets	budget	NOUN
ijtc-434	114	40	and	and	CCONJ
ijtc-434	114	41	reasons	reason	NOUN
ijtc-434	114	42	.	.	PUNCT
ijtc-434	115	1	(	(	PUNCT
ijtc-434	115	2	1.3	1.3	NUM
ijtc-434	115	3	)	)	PUNCT
ijtc-434	115	4	the	the	DET
ijtc-434	115	5	head	head	NOUN
ijtc-434	115	6	of	of	ADP
ijtc-434	115	7	the	the	DET
ijtc-434	115	8	internal	internal	ADJ
ijtc-434	115	9	audit	audit	NOUN
ijtc-434	115	10	must	must	AUX
ijtc-434	115	11	communicate	communicate	VERB
ijtc-434	115	12	and	and	CCONJ
ijtc-434	115	13	have	have	VERB
ijtc-434	115	14	a	a	DET
ijtc-434	115	15	direct	direct	ADJ
ijtc-434	115	16	relationship	relationship	NOUN
ijtc-434	115	17	with	with	ADP
ijtc-434	115	18	the	the	DET
ijtc-434	115	19	board	board	NOUN
ijtc-434	115	20	.	.	PUNCT
ijtc-434	116	1	(	(	PUNCT
ijtc-434	116	2	1.4	1.4	NUM
ijtc-434	116	3	)	)	PUNCT
ijtc-434	116	4	the	the	DET
ijtc-434	116	5	purpose	purpose	NOUN
ijtc-434	116	6	,	,	PUNCT
ijtc-434	116	7	authority	authority	NOUN
ijtc-434	116	8	and	and	CCONJ
ijtc-434	116	9	responsibility	responsibility	NOUN
ijtc-434	116	10	of	of	ADP
ijtc-434	116	11	the	the	DET
ijtc-434	116	12	internal	internal	ADJ
ijtc-434	116	13	audit	audit	NOUN
ijtc-434	116	14	section	section	NOUN
ijtc-434	116	15	must	must	AUX
ijtc-434	116	16	be	be	AUX
ijtc-434	116	17	defined	define	VERB
ijtc-434	116	18	in	in	ADP
ijtc-434	116	19	written	write	VERB
ijtc-434	116	20	documents	document	NOUN
ijtc-434	116	21	,	,	PUNCT
ijtc-434	116	22	preferably	preferably	ADV
ijtc-434	116	23	in	in	ADP
ijtc-434	116	24	the	the	DET
ijtc-434	116	25	articles	article	NOUN
ijtc-434	116	26	of	of	ADP
ijtc-434	116	27	association	association	NOUN
ijtc-434	116	28	approved	approve	VERB
ijtc-434	116	29	by	by	ADP
ijtc-434	116	30	senior	senior	ADJ
ijtc-434	116	31	management	management	NOUN
ijtc-434	116	32	and	and	CCONJ
ijtc-434	116	33	the	the	DET
ijtc-434	116	34	board	board	NOUN
ijtc-434	116	35	(	(	PUNCT
ijtc-434	116	36	tugiman	tugiman	NOUN
ijtc-434	116	37	,	,	PUNCT
ijtc-434	116	38	2016	2016	NUM
ijtc-434	116	39	)	)	PUNCT
ijtc-434	116	40	.	.	PUNCT
ijtc-434	117	1	2	2	X
ijtc-434	117	2	)	)	PUNCT
ijtc-434	117	3	objectives	objective	NOUN
ijtc-434	117	4	of	of	ADP
ijtc-434	117	5	internal	internal	ADJ
ijtc-434	117	6	auditors	auditor	NOUN
ijtc-434	117	7	(	(	PUNCT
ijtc-434	117	8	2	2	NUM
ijtc-434	117	9	.	.	PUNCT
ijtc-434	117	10	)	)	PUNCT
ijtc-434	118	1	internal	internal	ADJ
ijtc-434	118	2	auditors	auditor	NOUN
ijtc-434	118	3	show	show	VERB
ijtc-434	118	4	the	the	DET
ijtc-434	118	5	highest	high	ADJ
ijtc-434	118	6	level	level	NOUN
ijtc-434	118	7	of	of	ADP
ijtc-434	118	8	professional	professional	ADJ
ijtc-434	118	9	objectivity	objectivity	NOUN
ijtc-434	118	10	in	in	ADP
ijtc-434	118	11	collecting	collecting	NOUN
ijtc-434	118	12	,	,	PUNCT
ijtc-434	118	13	evaluating	evaluate	VERB
ijtc-434	118	14	and	and	CCONJ
ijtc-434	118	15	communicating	communicate	VERB
ijtc-434	118	16	information	information	NOUN
ijtc-434	118	17	about	about	ADP
ijtc-434	118	18	activities	activity	NOUN
ijtc-434	118	19	or	or	CCONJ
ijtc-434	118	20	processes	process	NOUN
ijtc-434	118	21	being	be	AUX
ijtc-434	118	22	examined	examine	VERB
ijtc-434	118	23	.	.	PUNCT
ijtc-434	119	1	(	(	PUNCT
ijtc-434	119	2	2.2	2.2	NUM
ijtc-434	119	3	)	)	PUNCT
ijtc-434	119	4	internal	internal	ADJ
ijtc-434	119	5	auditors	auditor	NOUN
ijtc-434	119	6	carry	carry	VERB
ijtc-434	119	7	out	out	ADP
ijtc-434	119	8	a	a	DET
ijtc-434	119	9	balanced	balanced	ADJ
ijtc-434	119	10	assessment	assessment	NOUN
ijtc-434	119	11	of	of	ADP
ijtc-434	119	12	all	all	DET
ijtc-434	119	13	relevant	relevant	ADJ
ijtc-434	119	14	conditions	condition	NOUN
ijtc-434	119	15	and	and	CCONJ
ijtc-434	119	16	are	be	AUX
ijtc-434	119	17	not	not	PART
ijtc-434	119	18	too	too	ADV
ijtc-434	119	19	influenced	influence	VERB
ijtc-434	119	20	by	by	ADP
ijtc-434	119	21	their	their	PRON
ijtc-434	119	22	own	own	ADJ
ijtc-434	119	23	interests	interest	NOUN
ijtc-434	119	24	or	or	CCONJ
ijtc-434	119	25	by	by	ADP
ijtc-434	119	26	others	other	NOUN
ijtc-434	119	27	in	in	ADP
ijtc-434	119	28	forming	form	VERB
ijtc-434	119	29	judgments	judgment	NOUN
ijtc-434	119	30	.	.	PUNCT
ijtc-434	120	1	(	(	PUNCT
ijtc-434	120	2	2.3	2.3	NUM
ijtc-434	120	3	)	)	PUNCT
ijtc-434	120	4	will	will	AUX
ijtc-434	120	5	not	not	PART
ijtc-434	120	6	participate	participate	VERB
ijtc-434	120	7	in	in	ADP
ijtc-434	120	8	activities	activity	NOUN
ijtc-434	120	9	or	or	CCONJ
ijtc-434	120	10	relationships	relationship	NOUN
ijtc-434	120	11	that	that	PRON
ijtc-434	120	12	can	can	AUX
ijtc-434	120	13	interfere	interfere	VERB
ijtc-434	120	14	with	with	ADP
ijtc-434	120	15	or	or	CCONJ
ijtc-434	120	16	be	be	AUX
ijtc-434	120	17	considered	consider	VERB
ijtc-434	120	18	disturbing	disturbing	ADJ
ijtc-434	120	19	to	to	PART
ijtc-434	120	20	contain	contain	VERB
ijtc-434	120	21	their	their	PRON
ijtc-434	120	22	judgment	judgment	NOUN
ijtc-434	120	23	.	.	PUNCT
ijtc-434	121	1	this	this	DET
ijtc-434	121	2	participation	participation	NOUN
ijtc-434	121	3	includes	include	VERB
ijtc-434	121	4	activities	activity	NOUN
ijtc-434	121	5	or	or	CCONJ
ijtc-434	121	6	relationships	relationship	NOUN
ijtc-434	121	7	that	that	PRON
ijtc-434	121	8	might	might	AUX
ijtc-434	121	9	conflict	conflict	VERB
ijtc-434	121	10	with	with	ADP
ijtc-434	121	11	the	the	DET
ijtc-434	121	12	interests	interest	NOUN
ijtc-434	121	13	of	of	ADP
ijtc-434	121	14	the	the	DET
ijtc-434	121	15	organization	organization	NOUN
ijtc-434	121	16	.	.	PUNCT
ijtc-434	122	1	(	(	PUNCT
ijtc-434	122	2	2.4	2.4	NUM
ijtc-434	122	3	)	)	PUNCT
ijtc-434	122	4	will	will	AUX
ijtc-434	122	5	not	not	PART
ijtc-434	122	6	accept	accept	VERB
ijtc-434	122	7	anything	anything	PRON
ijtc-434	122	8	that	that	PRON
ijtc-434	122	9	can	can	AUX
ijtc-434	122	10	interfere	interfere	VERB
ijtc-434	122	11	with	with	ADP
ijtc-434	122	12	or	or	CCONJ
ijtc-434	122	13	be	be	AUX
ijtc-434	122	14	considered	consider	VERB
ijtc-434	122	15	to	to	PART
ijtc-434	122	16	interfere	interfere	VERB
ijtc-434	122	17	with	with	ADP
ijtc-434	122	18	their	their	PRON
ijtc-434	122	19	professional	professional	ADJ
ijtc-434	122	20	judgment	judgment	NOUN
ijtc-434	122	21	.	.	PUNCT
ijtc-434	123	1	(	(	PUNCT
ijtc-434	123	2	2.5	2.5	NUM
ijtc-434	123	3	)	)	PUNCT
ijtc-434	123	4	must	must	AUX
ijtc-434	123	5	disclose	disclose	VERB
ijtc-434	123	6	all	all	DET
ijtc-434	123	7	material	material	NOUN
ijtc-434	123	8	facts	fact	NOUN
ijtc-434	123	9	that	that	SCONJ
ijtc-434	123	10	they	they	PRON
ijtc-434	123	11	know	know	VERB
ijtc-434	123	12	that	that	SCONJ
ijtc-434	123	13	,	,	PUNCT
ijtc-434	123	14	if	if	SCONJ
ijtc-434	123	15	not	not	PART
ijtc-434	123	16	disclosed	disclose	VERB
ijtc-434	123	17	,	,	PUNCT
ijtc-434	123	18	can	can	AUX
ijtc-434	123	19	distort	distort	VERB
ijtc-434	123	20	the	the	DET
ijtc-434	123	21	reporting	reporting	NOUN
ijtc-434	123	22	of	of	ADP
ijtc-434	123	23	activities	activity	NOUN
ijtc-434	123	24	under	under	ADP
ijtc-434	123	25	review	review	NOUN
ijtc-434	123	26	.	.	PUNCT
ijtc-434	124	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-434	124	2	the	the	DET
ijtc-434	124	3	effect	effect	NOUN
ijtc-434	124	4	of	of	ADP
ijtc-434	124	5	competencies	competency	NOUN
ijtc-434	124	6	and	and	CCONJ
ijtc-434	124	7	independence	independence	NOUN
ijtc-434	124	8	internal	internal	ADJ
ijtc-434	124	9	auditors	auditor	NOUN
ijtc-434	124	10	on	on	ADP
ijtc-434	124	11	internal	internal	ADJ
ijtc-434	124	12	audit	audit	NOUN
ijtc-434	124	13	quality	quality	NOUN
ijtc-434	124	14	:	:	PUNCT
ijtc-434	124	15	the	the	DET
ijtc-434	124	16	theoretical	theoretical	ADJ
ijtc-434	124	17	review	review	NOUN
ijtc-434	124	18	approach	approach	NOUN
ijtc-434	124	19	aidi	aidi	PROPN
ijtc-434	124	20	,	,	PUNCT
ijtc-434	124	21	sayuthi	sayuthi	PROPN
ijtc-434	124	22	,	,	PUNCT
ijtc-434	124	23	susanto	susanto	PROPN
ijtc-434	124	24	,	,	PUNCT
ijtc-434	124	25	junaidi	junaidi	NOUN
ijtc-434	124	26	,	,	PUNCT
ijtc-434	124	27	abdurohim	abdurohim	NOUN
ijtc-434	124	28	111	111	NUM
ijtc-434	124	29	|	|	CCONJ
ijtc-434	124	30	ilomata	ilomata	PROPN
ijtc-434	124	31	international	international	ADJ
ijtc-434	124	32	journal	journal	NOUN
ijtc-434	124	33	of	of	ADP
ijtc-434	124	34	tax	tax	PROPN
ijtc-434	124	35	&	&	CCONJ
ijtc-434	124	36	accounting	account	VERB
ijtc-434	124	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-434	124	38	the	the	DET
ijtc-434	124	39	apip	apip	ADJ
ijtc-434	124	40	audit	audit	NOUN
ijtc-434	124	41	standard	standard	ADJ
ijtc-434	124	42	states	state	VERB
ijtc-434	124	43	that	that	SCONJ
ijtc-434	124	44	the	the	DET
ijtc-434	124	45	assessment	assessment	NOUN
ijtc-434	124	46	of	of	ADP
ijtc-434	124	47	the	the	DET
ijtc-434	124	48	independence	independence	NOUN
ijtc-434	124	49	and	and	CCONJ
ijtc-434	124	50	objectivity	objectivity	NOUN
ijtc-434	124	51	of	of	ADP
ijtc-434	124	52	government	government	NOUN
ijtc-434	124	53	internal	internal	ADJ
ijtc-434	124	54	auditors	auditor	NOUN
ijtc-434	124	55	(	(	PUNCT
ijtc-434	124	56	yurniwati	yurniwati	NOUN
ijtc-434	124	57	&	&	CCONJ
ijtc-434	124	58	rizaldi	rizaldi	PROPN
ijtc-434	124	59	,	,	PUNCT
ijtc-434	124	60	2015	2015	NUM
ijtc-434	124	61	)	)	PUNCT
ijtc-434	124	62	,	,	PUNCT
ijtc-434	124	63	includes	include	VERB
ijtc-434	124	64	the	the	DET
ijtc-434	124	65	following	follow	VERB
ijtc-434	124	66	two	two	NUM
ijtc-434	124	67	components	component	NOUN
ijtc-434	124	68	:	:	PUNCT
ijtc-434	124	69	1	1	NUM
ijtc-434	124	70	)	)	PUNCT
ijtc-434	124	71	apip	apip	ADJ
ijtc-434	124	72	independence	independence	NOUN
ijtc-434	124	73	(	(	PUNCT
ijtc-434	124	74	1.1	1.1	NUM
ijtc-434	124	75	)	)	PUNCT
ijtc-434	124	76	the	the	DET
ijtc-434	124	77	leadership	leadership	NOUN
ijtc-434	124	78	of	of	ADP
ijtc-434	124	79	the	the	DET
ijtc-434	124	80	apip	apip	NOUN
ijtc-434	124	81	is	be	AUX
ijtc-434	124	82	responsible	responsible	ADJ
ijtc-434	124	83	to	to	ADP
ijtc-434	124	84	the	the	DET
ijtc-434	124	85	highest	high	ADJ
ijtc-434	124	86	leadership	leadership	NOUN
ijtc-434	124	87	of	of	ADP
ijtc-434	124	88	the	the	DET
ijtc-434	124	89	organization	organization	NOUN
ijtc-434	124	90	so	so	SCONJ
ijtc-434	124	91	that	that	SCONJ
ijtc-434	124	92	the	the	DET
ijtc-434	124	93	responsibility	responsibility	NOUN
ijtc-434	124	94	for	for	ADP
ijtc-434	124	95	conducting	conduct	VERB
ijtc-434	124	96	the	the	DET
ijtc-434	124	97	audit	audit	NOUN
ijtc-434	124	98	can	can	AUX
ijtc-434	124	99	be	be	AUX
ijtc-434	124	100	fulfilled	fulfil	VERB
ijtc-434	124	101	.	.	PUNCT
ijtc-434	125	1	(	(	PUNCT
ijtc-434	125	2	1.2	1.2	NUM
ijtc-434	125	3	)	)	PUNCT
ijtc-434	125	4	the	the	DET
ijtc-434	125	5	apip	apip	ADJ
ijtc-434	125	6	position	position	NOUN
ijtc-434	125	7	is	be	AUX
ijtc-434	125	8	placed	place	VERB
ijtc-434	125	9	appropriately	appropriately	ADV
ijtc-434	125	10	so	so	SCONJ
ijtc-434	125	11	that	that	SCONJ
ijtc-434	125	12	it	it	PRON
ijtc-434	125	13	is	be	AUX
ijtc-434	125	14	free	free	ADJ
ijtc-434	125	15	from	from	ADP
ijtc-434	125	16	intervention	intervention	NOUN
ijtc-434	125	17	and	and	CCONJ
ijtc-434	125	18	obtains	obtain	VERB
ijtc-434	125	19	adequate	adequate	ADJ
ijtc-434	125	20	support	support	NOUN
ijtc-434	125	21	from	from	ADP
ijtc-434	125	22	the	the	DET
ijtc-434	125	23	highest	high	ADJ
ijtc-434	125	24	leadership	leadership	NOUN
ijtc-434	125	25	of	of	ADP
ijtc-434	125	26	the	the	DET
ijtc-434	125	27	organization	organization	NOUN
ijtc-434	125	28	so	so	SCONJ
ijtc-434	125	29	that	that	SCONJ
ijtc-434	125	30	it	it	PRON
ijtc-434	125	31	can	can	AUX
ijtc-434	125	32	cooperate	cooperate	VERB
ijtc-434	125	33	with	with	ADP
ijtc-434	125	34	the	the	DET
ijtc-434	125	35	auditor	auditor	NOUN
ijtc-434	125	36	and	and	CCONJ
ijtc-434	125	37	carry	carry	VERB
ijtc-434	125	38	out	out	ADP
ijtc-434	125	39	work	work	NOUN
ijtc-434	125	40	freely	freely	ADV
ijtc-434	125	41	.	.	PUNCT
ijtc-434	126	1	(	(	PUNCT
ijtc-434	126	2	1.3	1.3	NUM
ijtc-434	126	3	)	)	PUNCT
ijtc-434	126	4	apip	apip	NOUN
ijtc-434	126	5	must	must	AUX
ijtc-434	126	6	establish	establish	VERB
ijtc-434	126	7	good	good	ADJ
ijtc-434	126	8	working	work	VERB
ijtc-434	126	9	relationships	relationship	NOUN
ijtc-434	126	10	with	with	ADP
ijtc-434	126	11	the	the	DET
ijtc-434	126	12	auditee	auditee	NOUN
ijtc-434	126	13	.	.	PUNCT
ijtc-434	127	1	2	2	X
ijtc-434	127	2	)	)	PUNCT
ijtc-434	127	3	auditor	auditor	NOUN
ijtc-434	127	4	objectivity	objectivity	NOUN
ijtc-434	127	5	(	(	PUNCT
ijtc-434	127	6	2.1	2.1	NUM
ijtc-434	127	7	)	)	PUNCT
ijtc-434	127	8	the	the	DET
ijtc-434	127	9	auditor	auditor	NOUN
ijtc-434	127	10	must	must	AUX
ijtc-434	127	11	be	be	AUX
ijtc-434	127	12	objective	objective	ADJ
ijtc-434	127	13	in	in	ADP
ijtc-434	127	14	carrying	carry	VERB
ijtc-434	127	15	out	out	ADP
ijtc-434	127	16	the	the	DET
ijtc-434	127	17	audit	audit	NOUN
ijtc-434	127	18	.	.	PUNCT
ijtc-434	128	1	the	the	DET
ijtc-434	128	2	principle	principle	NOUN
ijtc-434	128	3	of	of	ADP
ijtc-434	128	4	objectivity	objectivity	NOUN
ijtc-434	128	5	requires	require	VERB
ijtc-434	128	6	that	that	SCONJ
ijtc-434	128	7	auditors	auditor	NOUN
ijtc-434	128	8	carry	carry	VERB
ijtc-434	128	9	out	out	ADP
ijtc-434	128	10	audits	audits	NOUN
ijtc-434	128	11	honestly	honestly	ADV
ijtc-434	128	12	and	and	CCONJ
ijtc-434	128	13	do	do	AUX
ijtc-434	128	14	not	not	PART
ijtc-434	128	15	compromise	compromise	VERB
ijtc-434	128	16	quality	quality	NOUN
ijtc-434	128	17	.	.	PUNCT
ijtc-434	129	1	(	(	PUNCT
ijtc-434	129	2	2.2	2.2	NUM
ijtc-434	129	3	)	)	PUNCT
ijtc-434	129	4	auditors	auditor	NOUN
ijtc-434	129	5	must	must	AUX
ijtc-434	129	6	have	have	VERB
ijtc-434	129	7	a	a	DET
ijtc-434	129	8	neutral	neutral	ADJ
ijtc-434	129	9	and	and	CCONJ
ijtc-434	129	10	unbiased	unbiased	ADJ
ijtc-434	129	11	attitude	attitude	NOUN
ijtc-434	129	12	and	and	CCONJ
ijtc-434	129	13	avoid	avoid	VERB
ijtc-434	129	14	conflicts	conflict	NOUN
ijtc-434	129	15	of	of	ADP
ijtc-434	129	16	interest	interest	NOUN
ijtc-434	129	17	in	in	ADP
ijtc-434	129	18	planning	planning	NOUN
ijtc-434	129	19	,	,	PUNCT
ijtc-434	129	20	implementing	implement	VERB
ijtc-434	129	21	and	and	CCONJ
ijtc-434	129	22	reporting	report	VERB
ijtc-434	129	23	on	on	ADP
ijtc-434	129	24	the	the	DET
ijtc-434	129	25	work	work	NOUN
ijtc-434	129	26	they	they	PRON
ijtc-434	129	27	do	do	VERB
ijtc-434	129	28	.	.	PUNCT
ijtc-434	130	1	(	(	PUNCT
ijtc-434	130	2	2.3	2.3	NUM
ijtc-434	130	3	)	)	PUNCT
ijtc-434	130	4	the	the	DET
ijtc-434	130	5	leadership	leadership	NOUN
ijtc-434	130	6	of	of	ADP
ijtc-434	130	7	apip	apip	NOUN
ijtc-434	130	8	is	be	AUX
ijtc-434	130	9	not	not	PART
ijtc-434	130	10	permitted	permit	VERB
ijtc-434	130	11	to	to	PART
ijtc-434	130	12	place	place	VERB
ijtc-434	130	13	the	the	DET
ijtc-434	130	14	auditor	auditor	NOUN
ijtc-434	130	15	in	in	ADP
ijtc-434	130	16	situations	situation	NOUN
ijtc-434	130	17	that	that	PRON
ijtc-434	130	18	make	make	VERB
ijtc-434	130	19	the	the	DET
ijtc-434	130	20	auditor	auditor	NOUN
ijtc-434	130	21	unable	unable	ADJ
ijtc-434	130	22	to	to	PART
ijtc-434	130	23	make	make	VERB
ijtc-434	130	24	decisions	decision	NOUN
ijtc-434	130	25	based	base	VERB
ijtc-434	130	26	on	on	ADP
ijtc-434	130	27	his	his	PRON
ijtc-434	130	28	professional	professional	ADJ
ijtc-434	130	29	judgment	judgment	NOUN
ijtc-434	130	30	.	.	PUNCT
ijtc-434	131	1	according	accord	VERB
ijtc-434	131	2	to	to	ADP
ijtc-434	131	3	the	the	DET
ijtc-434	131	4	government	government	NOUN
ijtc-434	131	5	auditing	auditing	NOUN
ijtc-434	131	6	standards	standard	NOUN
ijtc-434	131	7	(	(	PUNCT
ijtc-434	131	8	dalkin	dalkin	X
ijtc-434	131	9	et	et	PROPN
ijtc-434	131	10	al	al	PROPN
ijtc-434	131	11	.	.	PROPN
ijtc-434	131	12	,	,	PUNCT
ijtc-434	131	13	2021	2021	NUM
ijtc-434	131	14	)	)	PUNCT
ijtc-434	131	15	.	.	PUNCT
ijtc-434	132	1	independence	independence	NOUN
ijtc-434	132	2	consists	consist	VERB
ijtc-434	132	3	of	of	ADP
ijtc-434	132	4	:	:	PUNCT
ijtc-434	132	5	1	1	NUM
ijtc-434	132	6	)	)	PUNCT
ijtc-434	132	7	independence	independence	NOUN
ijtc-434	132	8	of	of	ADP
ijtc-434	132	9	mind	mind	NOUN
ijtc-434	132	10	the	the	DET
ijtc-434	132	11	state	state	NOUN
ijtc-434	132	12	of	of	ADP
ijtc-434	132	13	mind	mind	NOUN
ijtc-434	132	14	that	that	PRON
ijtc-434	132	15	permits	permit	VERB
ijtc-434	132	16	the	the	DET
ijtc-434	132	17	performance	performance	NOUN
ijtc-434	132	18	of	of	ADP
ijtc-434	132	19	audits	audits	NOUN
ijtc-434	132	20	without	without	ADP
ijtc-434	132	21	allowing	allow	VERB
ijtc-434	132	22	them	they	PRON
ijtc-434	132	23	to	to	PART
ijtc-434	132	24	act	act	VERB
ijtc-434	132	25	with	with	ADP
ijtc-434	132	26	integrity	integrity	NOUN
ijtc-434	132	27	and	and	CCONJ
ijtc-434	132	28	exercise	exercise	NOUN
ijtc-434	132	29	objectivity	objectivity	NOUN
ijtc-434	132	30	and	and	CCONJ
ijtc-434	132	31	professional	professional	ADJ
ijtc-434	132	32	skepticism	skepticism	NOUN
ijtc-434	132	33	.	.	PUNCT
ijtc-434	133	1	2	2	X
ijtc-434	133	2	)	)	PUNCT
ijtc-434	133	3	independence	independence	NOUN
ijtc-434	133	4	in	in	ADP
ijtc-434	133	5	appearance	appearance	NOUN
ijtc-434	133	6	having	have	VERB
ijtc-434	133	7	knowledge	knowledge	NOUN
ijtc-434	133	8	of	of	ADP
ijtc-434	133	9	the	the	DET
ijtc-434	133	10	relevant	relevant	ADJ
ijtc-434	133	11	information	information	NOUN
ijtc-434	133	12	,	,	PUNCT
ijtc-434	133	13	to	to	PART
ijtc-434	133	14	be	be	AUX
ijtc-434	133	15	reasonably	reasonably	ADV
ijtc-434	133	16	conclude	conclude	VERB
ijtc-434	133	17	that	that	SCONJ
ijtc-434	133	18	the	the	DET
ijtc-434	133	19	integrity	integrity	NOUN
ijtc-434	133	20	,	,	PUNCT
ijtc-434	133	21	objectivity	objectivity	NOUN
ijtc-434	133	22	,	,	PUNCT
ijtc-434	133	23	or	or	CCONJ
ijtc-434	133	24	professional	professional	ADJ
ijtc-434	133	25	skepticism	skepticism	NOUN
ijtc-434	133	26	of	of	ADP
ijtc-434	133	27	an	an	DET
ijtc-434	133	28	audit	audit	NOUN
ijtc-434	133	29	organization	organization	NOUN
ijtc-434	133	30	or	or	CCONJ
ijtc-434	133	31	member	member	NOUN
ijtc-434	133	32	of	of	ADP
ijtc-434	133	33	the	the	DET
ijtc-434	133	34	audit	audit	NOUN
ijtc-434	133	35	team	team	NOUN
ijtc-434	133	36	has	have	AUX
ijtc-434	133	37	been	be	AUX
ijtc-434	133	38	compromised	compromise	VERB
ijtc-434	133	39	.	.	PUNCT
ijtc-434	134	1	while	while	SCONJ
ijtc-434	134	2	independence	independence	NOUN
ijtc-434	134	3	is	be	AUX
ijtc-434	134	4	an	an	DET
ijtc-434	134	5	impartial	impartial	ADJ
ijtc-434	134	6	viewpoint	viewpoint	NOUN
ijtc-434	134	7	in	in	ADP
ijtc-434	134	8	the	the	DET
ijtc-434	134	9	implementation	implementation	NOUN
ijtc-434	134	10	of	of	ADP
ijtc-434	134	11	testing	testing	NOUN
ijtc-434	134	12	,	,	PUNCT
ijtc-434	134	13	evaluation	evaluation	NOUN
ijtc-434	134	14	of	of	ADP
ijtc-434	134	15	the	the	DET
ijtc-434	134	16	results	result	NOUN
ijtc-434	134	17	of	of	ADP
ijtc-434	134	18	examination	examination	NOUN
ijtc-434	134	19	and	and	CCONJ
ijtc-434	134	20	preparation	preparation	NOUN
ijtc-434	134	21	of	of	ADP
ijtc-434	134	22	audit	audit	NOUN
ijtc-434	134	23	reports	report	NOUN
ijtc-434	134	24	(	(	PUNCT
ijtc-434	134	25	arens	arens	PROPN
ijtc-434	134	26	&	&	CCONJ
ijtc-434	134	27	loebbecke	loebbecke	PROPN
ijtc-434	134	28	,	,	PUNCT
ijtc-434	134	29	2015	2015	NUM
ijtc-434	134	30	)	)	PUNCT
ijtc-434	134	31	.	.	PUNCT
ijtc-434	135	1	the	the	DET
ijtc-434	135	2	independence	independence	NOUN
ijtc-434	135	3	of	of	ADP
ijtc-434	135	4	auditors	auditor	NOUN
ijtc-434	135	5	must	must	AUX
ijtc-434	135	6	be	be	AUX
ijtc-434	135	7	at	at	ADV
ijtc-434	135	8	least	least	ADJ
ijtc-434	135	9	1	1	NUM
ijtc-434	135	10	member	member	NOUN
ijtc-434	135	11	from	from	ADP
ijtc-434	135	12	3	3	NUM
ijtc-434	135	13	members	member	NOUN
ijtc-434	135	14	,	,	PUNCT
ijtc-434	135	15	whereas	whereas	SCONJ
ijtc-434	135	16	according	accord	VERB
ijtc-434	135	17	to	to	ADP
ijtc-434	135	18	the	the	DET
ijtc-434	135	19	indonesian	indonesian	ADJ
ijtc-434	135	20	audit	audit	PROPN
ijtc-434	135	21	committee	committee	PROPN
ijtc-434	135	22	association	association	PROPN
ijtc-434	135	23	(	(	PUNCT
ijtc-434	135	24	ikai	ikai	PROPN
ijtc-434	135	25	)	)	PUNCT
ijtc-434	135	26	,	,	PUNCT
ijtc-434	135	27	the	the	DET
ijtc-434	135	28	number	number	NOUN
ijtc-434	135	29	of	of	ADP
ijtc-434	135	30	audit	audit	NOUN
ijtc-434	135	31	committee	committee	NOUN
ijtc-434	135	32	members	member	NOUN
ijtc-434	135	33	is	be	AUX
ijtc-434	135	34	limited	limit	VERB
ijtc-434	135	35	to	to	ADP
ijtc-434	135	36	5	5	NUM
ijtc-434	135	37	members	member	NOUN
ijtc-434	135	38	,	,	PUNCT
ijtc-434	135	39	2	2	NUM
ijtc-434	135	40	of	of	ADP
ijtc-434	135	41	whom	whom	PRON
ijtc-434	135	42	are	be	AUX
ijtc-434	135	43	parties	party	NOUN
ijtc-434	135	44	independent	independent	ADJ
ijtc-434	135	45	(	(	PUNCT
ijtc-434	135	46	khairunnisa	khairunnisa	NOUN
ijtc-434	135	47	et	et	PROPN
ijtc-434	135	48	al	al	PROPN
ijtc-434	135	49	.	.	PROPN
ijtc-434	135	50	,	,	PUNCT
ijtc-434	135	51	2016	2016	NUM
ijtc-434	135	52	)	)	PUNCT
ijtc-434	135	53	.	.	PUNCT
ijtc-434	136	1	the	the	DET
ijtc-434	136	2	2001	2001	NUM
ijtc-434	136	3	public	public	ADJ
ijtc-434	136	4	accountants	accountant	NOUN
ijtc-434	136	5	professional	professional	ADJ
ijtc-434	136	6	standards	standard	NOUN
ijtc-434	136	7	book	book	NOUN
ijtc-434	136	8	section	section	NOUN
ijtc-434	136	9	220	220	NUM
ijtc-434	136	10	psa	psa	NOUN
ijtc-434	136	11	no.44	no.44	NOUN
ijtc-434	136	12	paragraph	paragraph	NOUN
ijtc-434	136	13	two	two	NUM
ijtc-434	136	14	,	,	PUNCT
ijtc-434	136	15	explained	explain	VERB
ijtc-434	136	16	that	that	SCONJ
ijtc-434	136	17	independence	independence	NOUN
ijtc-434	136	18	means	mean	VERB
ijtc-434	136	19	that	that	SCONJ
ijtc-434	136	20	it	it	PRON
ijtc-434	136	21	is	be	AUX
ijtc-434	136	22	not	not	PART
ijtc-434	136	23	easily	easily	ADV
ijtc-434	136	24	influenced	influence	VERB
ijtc-434	136	25	,	,	PUNCT
ijtc-434	136	26	because	because	SCONJ
ijtc-434	136	27	it	it	PRON
ijtc-434	136	28	carries	carry	VERB
ijtc-434	136	29	out	out	ADP
ijtc-434	136	30	its	its	PRON
ijtc-434	136	31	work	work	NOUN
ijtc-434	136	32	for	for	ADP
ijtc-434	136	33	the	the	DET
ijtc-434	136	34	public	public	ADJ
ijtc-434	136	35	interest	interest	NOUN
ijtc-434	136	36	(	(	PUNCT
ijtc-434	136	37	distinguished	distinguish	VERB
ijtc-434	136	38	in	in	ADP
ijtc-434	136	39	terms	term	NOUN
ijtc-434	136	40	of	of	ADP
ijtc-434	136	41	practicing	practice	VERB
ijtc-434	136	42	as	as	ADP
ijtc-434	136	43	an	an	DET
ijtc-434	136	44	internal	internal	ADJ
ijtc-434	136	45	auditor	auditor	NOUN
ijtc-434	136	46	)	)	PUNCT
ijtc-434	136	47	.	.	PUNCT
ijtc-434	137	1	thus	thus	ADV
ijtc-434	137	2	,	,	PUNCT
ijtc-434	137	3	he	he	PRON
ijtc-434	137	4	is	be	AUX
ijtc-434	137	5	not	not	PART
ijtc-434	137	6	justified	justify	VERB
ijtc-434	137	7	in	in	ADP
ijtc-434	137	8	favoring	favor	VERB
ijtc-434	137	9	anyone	anyone	PRON
ijtc-434	137	10	's	's	PART
ijtc-434	137	11	interests	interest	NOUN
ijtc-434	137	12	,	,	PUNCT
ijtc-434	137	13	because	because	SCONJ
ijtc-434	137	14	if	if	SCONJ
ijtc-434	137	15	it	it	PRON
ijtc-434	137	16	is	be	AUX
ijtc-434	137	17	not	not	PART
ijtc-434	137	18	the	the	DET
ijtc-434	137	19	case	case	NOUN
ijtc-434	137	20	,	,	PUNCT
ijtc-434	137	21	however	however	ADV
ijtc-434	137	22	perfect	perfect	VERB
ijtc-434	137	23	the	the	DET
ijtc-434	137	24	technical	technical	ADJ
ijtc-434	137	25	expertise	expertise	NOUN
ijtc-434	137	26	he	he	PRON
ijtc-434	137	27	has	have	VERB
ijtc-434	137	28	,	,	PUNCT
ijtc-434	137	29	he	he	PRON
ijtc-434	137	30	will	will	AUX
ijtc-434	137	31	lose	lose	VERB
ijtc-434	137	32	his	his	PRON
ijtc-434	137	33	impartiality	impartiality	NOUN
ijtc-434	137	34	which	which	PRON
ijtc-434	137	35	is	be	AUX
ijtc-434	137	36	most	most	ADV
ijtc-434	137	37	important	important	ADJ
ijtc-434	137	38	to	to	PART
ijtc-434	137	39	maintain	maintain	VERB
ijtc-434	137	40	his	his	PRON
ijtc-434	137	41	freedom	freedom	NOUN
ijtc-434	137	42	of	of	ADP
ijtc-434	137	43	opinion	opinion	NOUN
ijtc-434	137	44	.	.	PUNCT
ijtc-434	138	1	independence	independence	NOUN
ijtc-434	138	2	is	be	AUX
ijtc-434	138	3	a	a	DET
ijtc-434	138	4	condition	condition	NOUN
ijtc-434	138	5	free	free	ADJ
ijtc-434	138	6	from	from	ADP
ijtc-434	138	7	influence	influence	NOUN
ijtc-434	138	8	which	which	PRON
ijtc-434	138	9	not	not	PART
ijtc-434	138	10	controlled	control	VERB
ijtc-434	138	11	by	by	ADP
ijtc-434	138	12	other	other	ADJ
ijtc-434	138	13	parties	party	NOUN
ijtc-434	138	14	and	and	CCONJ
ijtc-434	138	15	not	not	PART
ijtc-434	138	16	dependent	dependent	ADJ
ijtc-434	138	17	to	to	ADP
ijtc-434	138	18	other	other	ADJ
ijtc-434	138	19	people	people	NOUN
ijtc-434	138	20	(	(	PUNCT
ijtc-434	138	21	deviarti	deviarti	PROPN
ijtc-434	138	22	et	et	PROPN
ijtc-434	138	23	al	al	PROPN
ijtc-434	138	24	.	.	PROPN
ijtc-434	138	25	,	,	PUNCT
ijtc-434	138	26	2014	2014	NUM
ijtc-434	138	27	)	)	PUNCT
ijtc-434	138	28	.	.	PUNCT
ijtc-434	139	1	in	in	ADP
ijtc-434	139	2	spap	spap	NOUN
ijtc-434	139	3	the	the	DET
ijtc-434	139	4	auditor	auditor	NOUN
ijtc-434	139	5	is	be	AUX
ijtc-434	139	6	required	require	VERB
ijtc-434	139	7	to	to	PART
ijtc-434	139	8	be	be	AUX
ijtc-434	139	9	independent	independent	ADJ
ijtc-434	139	10	,	,	PUNCT
ijtc-434	139	11	meaning	mean	VERB
ijtc-434	139	12	that	that	SCONJ
ijtc-434	139	13	it	it	PRON
ijtc-434	139	14	is	be	AUX
ijtc-434	139	15	not	not	PART
ijtc-434	139	16	easily	easily	ADV
ijtc-434	139	17	influenced	influence	VERB
ijtc-434	139	18	,	,	PUNCT
ijtc-434	139	19	because	because	SCONJ
ijtc-434	139	20	he	he	PRON
ijtc-434	139	21	carries	carry	VERB
ijtc-434	139	22	out	out	ADP
ijtc-434	139	23	his	his	PRON
ijtc-434	139	24	work	work	NOUN
ijtc-434	139	25	in	in	ADP
ijtc-434	139	26	the	the	DET
ijtc-434	139	27	public	public	ADJ
ijtc-434	139	28	interest	interest	NOUN
ijtc-434	139	29	(	(	PUNCT
ijtc-434	139	30	distinguished	distinguish	VERB
ijtc-434	139	31	in	in	ADP
ijtc-434	139	32	the	the	DET
ijtc-434	139	33	case	case	NOUN
ijtc-434	139	34	he	he	PRON
ijtc-434	139	35	practices	practice	VERB
ijtc-434	139	36	as	as	ADP
ijtc-434	139	37	an	an	DET
ijtc-434	139	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-434	139	39	the	the	DET
ijtc-434	139	40	effect	effect	NOUN
ijtc-434	139	41	of	of	ADP
ijtc-434	139	42	competencies	competency	NOUN
ijtc-434	139	43	and	and	CCONJ
ijtc-434	139	44	independence	independence	NOUN
ijtc-434	139	45	internal	internal	ADJ
ijtc-434	139	46	auditors	auditor	NOUN
ijtc-434	139	47	on	on	ADP
ijtc-434	139	48	internal	internal	ADJ
ijtc-434	139	49	audit	audit	NOUN
ijtc-434	139	50	quality	quality	NOUN
ijtc-434	139	51	:	:	PUNCT
ijtc-434	139	52	the	the	DET
ijtc-434	139	53	theoretical	theoretical	ADJ
ijtc-434	139	54	review	review	NOUN
ijtc-434	139	55	approach	approach	NOUN
ijtc-434	139	56	aidi	aidi	PROPN
ijtc-434	139	57	,	,	PUNCT
ijtc-434	139	58	sayuthi	sayuthi	PROPN
ijtc-434	139	59	,	,	PUNCT
ijtc-434	139	60	susanto	susanto	PROPN
ijtc-434	139	61	,	,	PUNCT
ijtc-434	139	62	junaidi	junaidi	NOUN
ijtc-434	139	63	,	,	PUNCT
ijtc-434	139	64	abdurohim	abdurohim	NOUN
ijtc-434	139	65	112	112	NUM
ijtc-434	139	66	|	|	CCONJ
ijtc-434	139	67	ilomata	ilomata	PROPN
ijtc-434	139	68	international	international	ADJ
ijtc-434	139	69	journal	journal	NOUN
ijtc-434	139	70	of	of	ADP
ijtc-434	139	71	tax	tax	PROPN
ijtc-434	139	72	&	&	CCONJ
ijtc-434	139	73	accounting	account	VERB
ijtc-434	139	74	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-434	139	75	internal	internal	ADJ
ijtc-434	139	76	auditor	auditor	NOUN
ijtc-434	139	77	)	)	PUNCT
ijtc-434	139	78	.	.	PUNCT
ijtc-434	140	1	furthermore	furthermore	ADV
ijtc-434	140	2	,	,	PUNCT
ijtc-434	140	3	according	accord	VERB
ijtc-434	140	4	to	to	ADP
ijtc-434	140	5	the	the	DET
ijtc-434	140	6	spkn	spkn	NOUN
ijtc-434	140	7	in	in	ADP
ijtc-434	140	8	the	the	DET
ijtc-434	140	9	second	second	ADJ
ijtc-434	140	10	general	general	ADJ
ijtc-434	140	11	standard	standard	ADJ
ijtc-434	140	12	statement	statement	NOUN
ijtc-434	140	13	,	,	PUNCT
ijtc-434	140	14	it	it	PRON
ijtc-434	140	15	is	be	AUX
ijtc-434	140	16	stated	state	VERB
ijtc-434	140	17	that	that	SCONJ
ijtc-434	140	18	in	in	ADP
ijtc-434	140	19	all	all	DET
ijtc-434	140	20	matters	matter	NOUN
ijtc-434	140	21	relating	relate	VERB
ijtc-434	140	22	to	to	PART
ijtc-434	140	23	audit	audit	NOUN
ijtc-434	140	24	work	work	NOUN
ijtc-434	140	25	,	,	PUNCT
ijtc-434	140	26	the	the	DET
ijtc-434	140	27	examining	examining	NOUN
ijtc-434	140	28	and	and	CCONJ
ijtc-434	140	29	examining	examine	VERB
ijtc-434	140	30	organization	organization	NOUN
ijtc-434	140	31	must	must	AUX
ijtc-434	140	32	be	be	AUX
ijtc-434	140	33	free	free	ADJ
ijtc-434	140	34	from	from	ADP
ijtc-434	140	35	mental	mental	ADJ
ijtc-434	140	36	attitude	attitude	NOUN
ijtc-434	140	37	and	and	CCONJ
ijtc-434	140	38	appearance	appearance	NOUN
ijtc-434	140	39	from	from	ADP
ijtc-434	140	40	personal	personal	ADJ
ijtc-434	140	41	,	,	PUNCT
ijtc-434	140	42	external	external	ADJ
ijtc-434	140	43	,	,	PUNCT
ijtc-434	140	44	and	and	CCONJ
ijtc-434	140	45	organizational	organizational	ADJ
ijtc-434	140	46	disturbances	disturbance	NOUN
ijtc-434	140	47	that	that	PRON
ijtc-434	140	48	can	can	AUX
ijtc-434	140	49	affect	affect	VERB
ijtc-434	140	50	its	its	PRON
ijtc-434	140	51	independence	independence	NOUN
ijtc-434	140	52	(	(	PUNCT
ijtc-434	140	53	daryani	daryani	NOUN
ijtc-434	140	54	&	&	CCONJ
ijtc-434	140	55	amini	amini	PROPN
ijtc-434	140	56	,	,	PUNCT
ijtc-434	140	57	2016	2016	NUM
ijtc-434	140	58	)	)	PUNCT
ijtc-434	140	59	.	.	PUNCT
ijtc-434	141	1	there	there	PRON
ijtc-434	141	2	are	be	VERB
ijtc-434	141	3	three	three	NUM
ijtc-434	141	4	aspects	aspect	NOUN
ijtc-434	141	5	of	of	ADP
ijtc-434	141	6	the	the	DET
ijtc-434	141	7	independence	independence	NOUN
ijtc-434	141	8	of	of	ADP
ijtc-434	141	9	an	an	DET
ijtc-434	141	10	auditor	auditor	NOUN
ijtc-434	141	11	,	,	PUNCT
ijtc-434	141	12	namely	namely	ADV
ijtc-434	141	13	as	as	SCONJ
ijtc-434	141	14	follows	follow	VERB
ijtc-434	141	15	,	,	PUNCT
ijtc-434	141	16	(	(	PUNCT
ijtc-434	141	17	1	1	X
ijtc-434	141	18	)	)	PUNCT
ijtc-434	141	19	independence	independence	NOUN
ijtc-434	141	20	in	in	ADP
ijtc-434	141	21	fact	fact	NOUN
ijtc-434	141	22	.	.	PUNCT
ijtc-434	142	1	this	this	PRON
ijtc-434	142	2	means	mean	VERB
ijtc-434	142	3	that	that	SCONJ
ijtc-434	142	4	auditors	auditor	NOUN
ijtc-434	142	5	must	must	AUX
ijtc-434	142	6	have	have	VERB
ijtc-434	142	7	high	high	ADJ
ijtc-434	142	8	honesty	honesty	NOUN
ijtc-434	142	9	,	,	PUNCT
ijtc-434	142	10	a	a	DET
ijtc-434	142	11	close	close	ADJ
ijtc-434	142	12	relationship	relationship	NOUN
ijtc-434	142	13	with	with	ADP
ijtc-434	142	14	objectivity	objectivity	NOUN
ijtc-434	142	15	;	;	PUNCT
ijtc-434	142	16	(	(	PUNCT
ijtc-434	142	17	2	2	X
ijtc-434	142	18	)	)	PUNCT
ijtc-434	142	19	independence	independence	NOUN
ijtc-434	142	20	in	in	ADP
ijtc-434	142	21	appearance	appearance	NOUN
ijtc-434	142	22	(	(	PUNCT
ijtc-434	142	23	independence	independence	NOUN
ijtc-434	142	24	in	in	ADP
ijtc-434	142	25	appearance	appearance	NOUN
ijtc-434	142	26	)	)	PUNCT
ijtc-434	142	27	.	.	PUNCT
ijtc-434	143	1	this	this	PRON
ijtc-434	143	2	means	mean	VERB
ijtc-434	143	3	that	that	SCONJ
ijtc-434	143	4	the	the	DET
ijtc-434	143	5	views	view	NOUN
ijtc-434	143	6	of	of	ADP
ijtc-434	143	7	other	other	ADJ
ijtc-434	143	8	parties	party	NOUN
ijtc-434	143	9	towards	towards	ADP
ijtc-434	143	10	the	the	DET
ijtc-434	143	11	auditor	auditor	NOUN
ijtc-434	143	12	are	be	AUX
ijtc-434	143	13	related	relate	VERB
ijtc-434	143	14	to	to	ADP
ijtc-434	143	15	the	the	DET
ijtc-434	143	16	conduct	conduct	NOUN
ijtc-434	143	17	of	of	ADP
ijtc-434	143	18	the	the	DET
ijtc-434	143	19	audit	audit	NOUN
ijtc-434	143	20	;	;	PUNCT
ijtc-434	143	21	and	and	CCONJ
ijtc-434	143	22	(	(	PUNCT
ijtc-434	143	23	3	3	X
ijtc-434	143	24	)	)	PUNCT
ijtc-434	143	25	independence	independence	NOUN
ijtc-434	143	26	in	in	ADP
ijtc-434	143	27	competence	competence	NOUN
ijtc-434	143	28	(	(	PUNCT
ijtc-434	143	29	independence	independence	NOUN
ijtc-434	143	30	from	from	ADP
ijtc-434	143	31	the	the	DET
ijtc-434	143	32	point	point	NOUN
ijtc-434	143	33	of	of	ADP
ijtc-434	143	34	expertise	expertise	NOUN
ijtc-434	143	35	)	)	PUNCT
ijtc-434	143	36	.	.	PUNCT
ijtc-434	144	1	independence	independence	NOUN
ijtc-434	144	2	from	from	ADP
ijtc-434	144	3	the	the	DET
ijtc-434	144	4	expertise	expertise	NOUN
ijtc-434	144	5	point	point	NOUN
ijtc-434	144	6	of	of	ADP
ijtc-434	144	7	view	view	NOUN
ijtc-434	144	8	is	be	AUX
ijtc-434	144	9	closely	closely	ADV
ijtc-434	144	10	related	relate	VERB
ijtc-434	144	11	to	to	ADP
ijtc-434	144	12	professional	professional	ADJ
ijtc-434	144	13	auditor	auditor	NOUN
ijtc-434	144	14	skills	skill	NOUN
ijtc-434	144	15	(	(	PUNCT
ijtc-434	144	16	weisner	weisner	NOUN
ijtc-434	144	17	&	&	CCONJ
ijtc-434	144	18	sutton	sutton	PROPN
ijtc-434	144	19	,	,	PUNCT
ijtc-434	144	20	2015	2015	NUM
ijtc-434	144	21	)	)	PUNCT
ijtc-434	144	22	.	.	PUNCT
ijtc-434	145	1	the	the	DET
ijtc-434	145	2	independence	independence	NOUN
ijtc-434	145	3	of	of	ADP
ijtc-434	145	4	internal	internal	ADJ
ijtc-434	145	5	auditors	auditor	NOUN
ijtc-434	145	6	describe	describe	VERB
ijtc-434	145	7	as	as	SCONJ
ijtc-434	145	8	to	to	PART
ijtc-434	145	9	balance	balance	VERB
ijtc-434	145	10	two	two	NUM
ijtc-434	145	11	considerations	consideration	NOUN
ijtc-434	145	12	in	in	ADP
ijtc-434	145	13	deciding	decide	VERB
ijtc-434	145	14	on	on	ADP
ijtc-434	145	15	any	any	DET
ijtc-434	145	16	proposed	propose	VERB
ijtc-434	145	17	move	move	NOUN
ijtc-434	145	18	away	away	ADV
ijtc-434	145	19	from	from	ADP
ijtc-434	145	20	accountancy	accountancy	NOUN
ijtc-434	145	21	:	:	PUNCT
ijtc-434	145	22	(	(	PUNCT
ijtc-434	145	23	1	1	X
ijtc-434	145	24	)	)	PUNCT
ijtc-434	145	25	the	the	DET
ijtc-434	145	26	need	need	NOUN
ijtc-434	145	27	for	for	ADP
ijtc-434	145	28	secure	secure	ADJ
ijtc-434	145	29	functions	function	NOUN
ijtc-434	145	30	that	that	PRON
ijtc-434	145	31	are	be	AUX
ijtc-434	145	32	commensurate	commensurate	ADJ
ijtc-434	145	33	with	with	ADP
ijtc-434	145	34	the	the	DET
ijtc-434	145	35	increasingly	increasingly	ADV
ijtc-434	145	36	high	high	ADJ
ijtc-434	145	37	profile	profile	NOUN
ijtc-434	145	38	of	of	ADP
ijtc-434	145	39	the	the	DET
ijtc-434	145	40	internal	internal	ADJ
ijtc-434	145	41	audit	audit	NOUN
ijtc-434	145	42	function	function	NOUN
ijtc-434	145	43	;	;	PUNCT
ijtc-434	145	44	and	and	CCONJ
ijtc-434	145	45	(	(	PUNCT
ijtc-434	145	46	2	2	X
ijtc-434	145	47	)	)	PUNCT
ijtc-434	145	48	the	the	DET
ijtc-434	145	49	need	need	NOUN
ijtc-434	145	50	for	for	SCONJ
ijtc-434	145	51	secure	secure	ADJ
ijtc-434	145	52	full	full	ADJ
ijtc-434	145	53	commitment	commitment	NOUN
ijtc-434	145	54	from	from	ADP
ijtc-434	145	55	the	the	DET
ijtc-434	145	56	director	director	NOUN
ijtc-434	145	57	of	of	ADP
ijtc-434	145	58	finance	finance	NOUN
ijtc-434	145	59	to	to	PART
ijtc-434	145	60	support	support	VERB
ijtc-434	145	61	the	the	DET
ijtc-434	145	62	continuing	continue	VERB
ijtc-434	145	63	presence	presence	NOUN
ijtc-434	145	64	of	of	ADP
ijtc-434	145	65	internal	internal	ADJ
ijtc-434	145	66	auditing	auditing	NOUN
ijtc-434	145	67	functions	function	NOUN
ijtc-434	145	68	.	.	PUNCT
ijtc-434	146	1	from	from	ADP
ijtc-434	146	2	some	some	DET
ijtc-434	146	3	definitions	definition	NOUN
ijtc-434	146	4	of	of	ADP
ijtc-434	146	5	independence	independence	NOUN
ijtc-434	146	6	above	above	ADP
ijtc-434	146	7	it	it	PRON
ijtc-434	146	8	can	can	AUX
ijtc-434	146	9	be	be	AUX
ijtc-434	146	10	concluded	conclude	VERB
ijtc-434	146	11	that	that	SCONJ
ijtc-434	146	12	the	the	DET
ijtc-434	146	13	independence	independence	NOUN
ijtc-434	146	14	of	of	ADP
ijtc-434	146	15	internal	internal	ADJ
ijtc-434	146	16	auditors	auditor	NOUN
ijtc-434	146	17	is	be	AUX
ijtc-434	146	18	freedom	freedom	NOUN
ijtc-434	146	19	from	from	ADP
ijtc-434	146	20	conditions	condition	NOUN
ijtc-434	146	21	that	that	PRON
ijtc-434	146	22	threaten	threaten	VERB
ijtc-434	146	23	objectivity	objectivity	NOUN
ijtc-434	146	24	both	both	CCONJ
ijtc-434	146	25	individually	individually	ADV
ijtc-434	146	26	and	and	CCONJ
ijtc-434	146	27	the	the	DET
ijtc-434	146	28	ability	ability	NOUN
ijtc-434	146	29	of	of	ADP
ijtc-434	146	30	internal	internal	ADJ
ijtc-434	146	31	audit	audit	NOUN
ijtc-434	146	32	activities	activity	NOUN
ijtc-434	146	33	in	in	ADP
ijtc-434	146	34	carrying	carry	VERB
ijtc-434	146	35	out	out	ADP
ijtc-434	146	36	their	their	PRON
ijtc-434	146	37	responsibilities	responsibility	NOUN
ijtc-434	146	38	in	in	ADP
ijtc-434	146	39	unusual	unusual	ADJ
ijtc-434	146	40	ways	way	NOUN
ijtc-434	146	41	,	,	PUNCT
ijtc-434	146	42	as	as	ADV
ijtc-434	146	43	well	well	ADV
ijtc-434	146	44	as	as	ADP
ijtc-434	146	45	in	in	ADP
ijtc-434	146	46	formulating	formulate	VERB
ijtc-434	146	47	and	and	CCONJ
ijtc-434	146	48	expressing	express	VERB
ijtc-434	146	49	opinions	opinion	NOUN
ijtc-434	146	50	.	.	PUNCT
ijtc-434	147	1	the	the	DET
ijtc-434	147	2	internal	internal	ADJ
ijtc-434	147	3	auditor	auditor	NOUN
ijtc-434	147	4	is	be	AUX
ijtc-434	147	5	someone	someone	PRON
ijtc-434	147	6	who	who	PRON
ijtc-434	147	7	works	work	VERB
ijtc-434	147	8	as	as	ADP
ijtc-434	147	9	an	an	DET
ijtc-434	147	10	employee	employee	NOUN
ijtc-434	147	11	in	in	ADP
ijtc-434	147	12	a	a	DET
ijtc-434	147	13	company	company	NOUN
ijtc-434	147	14	,	,	PUNCT
ijtc-434	147	15	they	they	PRON
ijtc-434	147	16	generally	generally	ADV
ijtc-434	147	17	provide	provide	VERB
ijtc-434	147	18	direct	direct	ADJ
ijtc-434	147	19	reports	report	NOUN
ijtc-434	147	20	to	to	ADP
ijtc-434	147	21	the	the	DET
ijtc-434	147	22	interests	interest	NOUN
ijtc-434	147	23	of	of	ADP
ijtc-434	147	24	top	top	ADJ
ijtc-434	147	25	management	management	NOUN
ijtc-434	147	26	in	in	ADP
ijtc-434	147	27	order	order	NOUN
ijtc-434	147	28	to	to	PART
ijtc-434	147	29	remain	remain	VERB
ijtc-434	147	30	able	able	ADJ
ijtc-434	147	31	to	to	PART
ijtc-434	147	32	maintain	maintain	VERB
ijtc-434	147	33	independence	independence	NOUN
ijtc-434	147	34	of	of	ADP
ijtc-434	147	35	operational	operational	ADJ
ijtc-434	147	36	units	unit	NOUN
ijtc-434	147	37	(	(	PUNCT
ijtc-434	147	38	arens	arens	PROPN
ijtc-434	147	39	&	&	CCONJ
ijtc-434	147	40	loebbecke	loebbecke	PROPN
ijtc-434	147	41	,	,	PUNCT
ijtc-434	147	42	2015	2015	NUM
ijtc-434	147	43	)	)	PUNCT
ijtc-434	147	44	.	.	PUNCT
ijtc-434	148	1	internal	internal	ADJ
ijtc-434	148	2	auditors	auditor	NOUN
ijtc-434	148	3	are	be	AUX
ijtc-434	148	4	auditors	auditor	NOUN
ijtc-434	148	5	who	who	PRON
ijtc-434	148	6	work	work	VERB
ijtc-434	148	7	in	in	ADP
ijtc-434	148	8	companies	company	NOUN
ijtc-434	148	9	whose	whose	DET
ijtc-434	148	10	main	main	ADJ
ijtc-434	148	11	task	task	NOUN
ijtc-434	148	12	is	be	AUX
ijtc-434	148	13	to	to	PART
ijtc-434	148	14	determine	determine	VERB
ijtc-434	148	15	whether	whether	SCONJ
ijtc-434	148	16	the	the	DET
ijtc-434	148	17	policies	policy	NOUN
ijtc-434	148	18	and	and	CCONJ
ijtc-434	148	19	procedures	procedure	NOUN
ijtc-434	148	20	set	set	VERB
ijtc-434	148	21	by	by	ADP
ijtc-434	148	22	top	top	ADJ
ijtc-434	148	23	management	management	NOUN
ijtc-434	148	24	have	have	AUX
ijtc-434	148	25	been	be	AUX
ijtc-434	148	26	obeyed	obey	VERB
ijtc-434	148	27	,	,	PUNCT
ijtc-434	148	28	determine	determine	VERB
ijtc-434	148	29	whether	whether	SCONJ
ijtc-434	148	30	or	or	CCONJ
ijtc-434	148	31	not	not	PART
ijtc-434	148	32	safeguards	safeguard	NOUN
ijtc-434	148	33	against	against	ADP
ijtc-434	148	34	organizational	organizational	ADJ
ijtc-434	148	35	wealth	wealth	NOUN
ijtc-434	148	36	,	,	PUNCT
ijtc-434	148	37	determine	determine	VERB
ijtc-434	148	38	the	the	DET
ijtc-434	148	39	efficiency	efficiency	NOUN
ijtc-434	148	40	and	and	CCONJ
ijtc-434	148	41	effectiveness	effectiveness	NOUN
ijtc-434	148	42	of	of	ADP
ijtc-434	148	43	organizational	organizational	ADJ
ijtc-434	148	44	activities	activity	NOUN
ijtc-434	148	45	procedures	procedure	NOUN
ijtc-434	148	46	and	and	CCONJ
ijtc-434	148	47	determine	determine	VERB
ijtc-434	148	48	the	the	DET
ijtc-434	148	49	reliability	reliability	NOUN
ijtc-434	148	50	of	of	ADP
ijtc-434	148	51	information	information	NOUN
ijtc-434	148	52	produced	produce	VERB
ijtc-434	148	53	by	by	ADP
ijtc-434	148	54	various	various	ADJ
ijtc-434	148	55	parts	part	NOUN
ijtc-434	148	56	of	of	ADP
ijtc-434	148	57	the	the	DET
ijtc-434	148	58	organization	organization	NOUN
ijtc-434	148	59	(	(	PUNCT
ijtc-434	148	60	eik	eik	PROPN
ijtc-434	148	61	-	-	PUNCT
ijtc-434	148	62	andresen	andresen	PROPN
ijtc-434	148	63	et	et	PROPN
ijtc-434	148	64	al	al	PROPN
ijtc-434	148	65	.	.	PROPN
ijtc-434	148	66	,	,	PUNCT
ijtc-434	148	67	2016	2016	NUM
ijtc-434	148	68	)	)	PUNCT
ijtc-434	148	69	.	.	PUNCT
ijtc-434	149	1	indicators	indicator	NOUN
ijtc-434	149	2	of	of	ADP
ijtc-434	149	3	internal	internal	ADJ
ijtc-434	149	4	auditor	auditor	NOUN
ijtc-434	149	5	independence	independence	NOUN
ijtc-434	149	6	are	be	AUX
ijtc-434	149	7	stated	state	VERB
ijtc-434	149	8	by	by	ADP
ijtc-434	149	9	mautz	mautz	ADJ
ijtc-434	149	10	and	and	CCONJ
ijtc-434	149	11	sharaf	sharaf	NOUN
ijtc-434	149	12	in	in	ADP
ijtc-434	149	13	sawyer	sawyer	PROPN
ijtc-434	149	14	(	(	PUNCT
ijtc-434	149	15	2003	2003	NUM
ijtc-434	149	16	:	:	PUNCT
ijtc-434	149	17	39	39	NUM
ijtc-434	149	18	)	)	PUNCT
ijtc-434	149	19	,	,	PUNCT
ijtc-434	149	20	these	these	DET
ijtc-434	149	21	indicators	indicator	NOUN
ijtc-434	149	22	are	be	AUX
ijtc-434	149	23	intended	intend	VERB
ijtc-434	149	24	for	for	ADP
ijtc-434	149	25	public	public	ADJ
ijtc-434	149	26	accountants	accountant	NOUN
ijtc-434	149	27	,	,	PUNCT
ijtc-434	149	28	but	but	CCONJ
ijtc-434	149	29	the	the	DET
ijtc-434	149	30	same	same	ADJ
ijtc-434	149	31	concept	concept	NOUN
ijtc-434	149	32	can	can	AUX
ijtc-434	149	33	be	be	AUX
ijtc-434	149	34	applied	apply	VERB
ijtc-434	149	35	to	to	ADP
ijtc-434	149	36	internal	internal	ADJ
ijtc-434	149	37	auditors	auditor	NOUN
ijtc-434	149	38	who	who	PRON
ijtc-434	149	39	want	want	VERB
ijtc-434	149	40	to	to	PART
ijtc-434	149	41	be	be	AUX
ijtc-434	149	42	objective	objective	ADJ
ijtc-434	149	43	,	,	PUNCT
ijtc-434	149	44	these	these	DET
ijtc-434	149	45	indicators	indicator	NOUN
ijtc-434	149	46	are	be	AUX
ijtc-434	149	47	(	(	PUNCT
ijtc-434	149	48	1	1	X
ijtc-434	149	49	)	)	PUNCT
ijtc-434	149	50	independence	independence	NOUN
ijtc-434	149	51	programming	programming	NOUN
ijtc-434	149	52	,	,	PUNCT
ijtc-434	149	53	consist	consist	NOUN
ijtc-434	149	54	of	of	ADP
ijtc-434	149	55	freedom	freedom	NOUN
ijtc-434	149	56	from	from	ADP
ijtc-434	149	57	management	management	NOUN
ijtc-434	149	58	of	of	ADP
ijtc-434	149	59	any	any	DET
ijtc-434	149	60	portion	portion	NOUN
ijtc-434	149	61	of	of	ADP
ijtc-434	149	62	the	the	DET
ijtc-434	149	63	audit	audit	NOUN
ijtc-434	149	64	program	program	NOUN
ijtc-434	149	65	,	,	PUNCT
ijtc-434	149	66	freedom	freedom	NOUN
ijtc-434	149	67	from	from	ADP
ijtc-434	149	68	interference	interference	NOUN
ijtc-434	149	69	with	with	ADP
ijtc-434	149	70	or	or	CCONJ
ijtc-434	149	71	uncooperative	uncooperative	ADJ
ijtc-434	149	72	attitude	attitude	NOUN
ijtc-434	149	73	respecting	respect	VERB
ijtc-434	149	74	the	the	DET
ijtc-434	149	75	application	application	NOUN
ijtc-434	149	76	of	of	ADP
ijtc-434	149	77	selected	select	VERB
ijtc-434	149	78	procedures	procedure	NOUN
ijtc-434	149	79	,	,	PUNCT
ijtc-434	149	80	and	and	CCONJ
ijtc-434	149	81	freedom	freedom	NOUN
ijtc-434	149	82	from	from	ADP
ijtc-434	149	83	any	any	DET
ijtc-434	149	84	requirement	requirement	NOUN
ijtc-434	149	85	for	for	ADP
ijtc-434	149	86	the	the	DET
ijtc-434	149	87	review	review	NOUN
ijtc-434	149	88	of	of	ADP
ijtc-434	149	89	audit	audit	NOUN
ijtc-434	149	90	works	work	VERB
ijtc-434	149	91	other	other	ADJ
ijtc-434	149	92	than	than	ADP
ijtc-434	149	93	that	that	PRON
ijtc-434	149	94	which	which	PRON
ijtc-434	149	95	normally	normally	ADV
ijtc-434	149	96	accompanies	accompany	VERB
ijtc-434	149	97	an	an	DET
ijtc-434	149	98	audit	audit	NOUN
ijtc-434	149	99	process	process	NOUN
ijtc-434	149	100	;	;	PUNCT
ijtc-434	149	101	(	(	PUNCT
ijtc-434	149	102	2	2	X
ijtc-434	149	103	)	)	PUNCT
ijtc-434	149	104	examining	examine	VERB
ijtc-434	149	105	independence	independence	NOUN
ijtc-434	149	106	,	,	PUNCT
ijtc-434	149	107	consist	consist	VERB
ijtc-434	149	108	of	of	ADP
ijtc-434	149	109	direct	direct	ADJ
ijtc-434	149	110	and	and	CCONJ
ijtc-434	149	111	free	free	ADJ
ijtc-434	149	112	are	be	AUX
ijtc-434	149	113	all	all	ADV
ijtc-434	149	114	relevant	relevant	ADJ
ijtc-434	149	115	to	to	ADP
ijtc-434	149	116	the	the	DET
ijtc-434	149	117	audit	audit	NOUN
ijtc-434	149	118	,	,	PUNCT
ijtc-434	149	119	active	active	ADJ
ijtc-434	149	120	cooperation	cooperation	NOUN
ijtc-434	149	121	from	from	ADP
ijtc-434	149	122	management	management	NOUN
ijtc-434	149	123	's	's	PART
ijtc-434	149	124	personnel	personnel	NOUN
ijtc-434	149	125	during	during	ADP
ijtc-434	149	126	the	the	DET
ijtc-434	149	127	audit	audit	NOUN
ijtc-434	149	128	examination	examination	NOUN
ijtc-434	149	129	,	,	PUNCT
ijtc-434	149	130	freedom	freedom	NOUN
ijtc-434	149	131	from	from	ADP
ijtc-434	149	132	managerial	managerial	ADJ
ijtc-434	149	133	attempts	attempt	NOUN
ijtc-434	149	134	to	to	PART
ijtc-434	149	135	specify	specify	VERB
ijtc-434	149	136	activities	activity	NOUN
ijtc-434	149	137	to	to	PART
ijtc-434	149	138	be	be	AUX
ijtc-434	149	139	examined	examine	VERB
ijtc-434	149	140	or	or	CCONJ
ijtc-434	149	141	establish	establish	VERB
ijtc-434	149	142	the	the	DET
ijtc-434	149	143	acceptability	acceptability	NOUN
ijtc-434	149	144	of	of	ADP
ijtc-434	149	145	evidential	evidential	ADJ
ijtc-434	149	146	matter	matter	NOUN
ijtc-434	149	147	,	,	PUNCT
ijtc-434	149	148	and	and	CCONJ
ijtc-434	149	149	freedom	freedom	NOUN
ijtc-434	149	150	from	from	ADP
ijtc-434	149	151	personal	personal	ADJ
ijtc-434	149	152	interest	interest	NOUN
ijtc-434	149	153	on	on	ADP
ijtc-434	149	154	auditing	audit	VERB
ijtc-434	149	155	;	;	PUNCT
ijtc-434	149	156	(	(	PUNCT
ijtc-434	149	157	3	3	X
ijtc-434	149	158	)	)	PUNCT
ijtc-434	149	159	reporting	report	VERB
ijtc-434	149	160	independence	independence	NOUN
ijtc-434	149	161	,	,	PUNCT
ijtc-434	149	162	consist	consist	VERB
ijtc-434	149	163	of	of	ADP
ijtc-434	149	164	freedom	freedom	NOUN
ijtc-434	149	165	from	from	ADP
ijtc-434	149	166	any	any	DET
ijtc-434	149	167	feeling	feeling	NOUN
ijtc-434	149	168	of	of	ADP
ijtc-434	149	169	obligation	obligation	NOUN
ijtc-434	149	170	to	to	PART
ijtc-434	149	171	modify	modify	VERB
ijtc-434	149	172	to	to	PART
ijtc-434	149	173	impact	impact	NOUN
ijtc-434	149	174	or	or	CCONJ
ijtc-434	149	175	significance	significance	NOUN
ijtc-434	149	176	of	of	ADP
ijtc-434	149	177	reported	report	VERB
ijtc-434	149	178	facts	fact	NOUN
ijtc-434	149	179	,	,	PUNCT
ijtc-434	149	180	freedom	freedom	NOUN
ijtc-434	149	181	from	from	ADP
ijtc-434	149	182	press	press	NOUN
ijtc-434	149	183	to	to	PART
ijtc-434	149	184	exclude	exclude	VERB
ijtc-434	149	185	significant	significant	ADJ
ijtc-434	149	186	matters	matter	NOUN
ijtc-434	149	187	from	from	ADP
ijtc-434	149	188	internal	internal	ADJ
ijtc-434	149	189	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-434	149	190	the	the	DET
ijtc-434	149	191	effect	effect	NOUN
ijtc-434	149	192	of	of	ADP
ijtc-434	149	193	competencies	competency	NOUN
ijtc-434	149	194	and	and	CCONJ
ijtc-434	149	195	independence	independence	NOUN
ijtc-434	149	196	internal	internal	ADJ
ijtc-434	149	197	auditors	auditor	NOUN
ijtc-434	149	198	on	on	ADP
ijtc-434	149	199	internal	internal	ADJ
ijtc-434	149	200	audit	audit	NOUN
ijtc-434	149	201	quality	quality	NOUN
ijtc-434	149	202	:	:	PUNCT
ijtc-434	149	203	the	the	DET
ijtc-434	149	204	theoretical	theoretical	ADJ
ijtc-434	149	205	review	review	NOUN
ijtc-434	149	206	approach	approach	NOUN
ijtc-434	149	207	aidi	aidi	PROPN
ijtc-434	149	208	,	,	PUNCT
ijtc-434	149	209	sayuthi	sayuthi	PROPN
ijtc-434	149	210	,	,	PUNCT
ijtc-434	149	211	susanto	susanto	PROPN
ijtc-434	149	212	,	,	PUNCT
ijtc-434	149	213	junaidi	junaidi	NOUN
ijtc-434	149	214	,	,	PUNCT
ijtc-434	149	215	abdurohim	abdurohim	NOUN
ijtc-434	149	216	113	113	NUM
ijtc-434	149	217	|	|	ADV
ijtc-434	149	218	ilomata	ilomata	PROPN
ijtc-434	149	219	international	international	ADJ
ijtc-434	149	220	journal	journal	NOUN
ijtc-434	149	221	of	of	ADP
ijtc-434	149	222	tax	tax	PROPN
ijtc-434	149	223	&	&	CCONJ
ijtc-434	149	224	accounting	accounting	PROPN
ijtc-434	149	225	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-434	149	226	audit	audit	NOUN
ijtc-434	149	227	reports	report	NOUN
ijtc-434	149	228	,	,	PUNCT
ijtc-434	149	229	avoidance	avoidance	NOUN
ijtc-434	149	230	of	of	ADP
ijtc-434	149	231	intentional	intentional	ADJ
ijtc-434	149	232	or	or	CCONJ
ijtc-434	149	233	unintentional	unintentional	ADJ
ijtc-434	149	234	uses	use	NOUN
ijtc-434	149	235	of	of	ADP
ijtc-434	149	236	ambiguous	ambiguous	ADJ
ijtc-434	149	237	language	language	NOUN
ijtc-434	149	238	in	in	ADP
ijtc-434	149	239	the	the	DET
ijtc-434	149	240	statements	statement	NOUN
ijtc-434	149	241	of	of	ADP
ijtc-434	149	242	facts	fact	NOUN
ijtc-434	149	243	,	,	PUNCT
ijtc-434	149	244	opinions	opinion	NOUN
ijtc-434	149	245	,	,	PUNCT
ijtc-434	149	246	and	and	CCONJ
ijtc-434	149	247	recommendations	recommendation	NOUN
ijtc-434	149	248	in	in	ADP
ijtc-434	149	249	their	their	PRON
ijtc-434	149	250	interpretation	interpretation	NOUN
ijtc-434	149	251	,	,	PUNCT
ijtc-434	149	252	and	and	CCONJ
ijtc-434	149	253	freedom	freedom	NOUN
ijtc-434	149	254	from	from	ADP
ijtc-434	149	255	any	any	DET
ijtc-434	149	256	attempt	attempt	NOUN
ijtc-434	149	257	to	to	PART
ijtc-434	149	258	overrule	overrule	VERB
ijtc-434	149	259	the	the	DET
ijtc-434	149	260	auditor	auditor	NOUN
ijtc-434	149	261	's	's	PART
ijtc-434	149	262	judgment	judgment	NOUN
ijtc-434	149	263	either	either	CCONJ
ijtc-434	149	264	to	to	ADP
ijtc-434	149	265	facts	fact	NOUN
ijtc-434	149	266	or	or	CCONJ
ijtc-434	149	267	opinions	opinion	NOUN
ijtc-434	149	268	in	in	ADP
ijtc-434	149	269	the	the	DET
ijtc-434	149	270	internal	internal	ADJ
ijtc-434	149	271	audit	audit	NOUN
ijtc-434	149	272	report	report	NOUN
ijtc-434	149	273	(	(	PUNCT
ijtc-434	149	274	ingason	ingason	NOUN
ijtc-434	149	275	,	,	PUNCT
ijtc-434	149	276	2015	2015	NUM
ijtc-434	149	277	)	)	PUNCT
ijtc-434	149	278	.	.	PUNCT
ijtc-434	150	1	the	the	DET
ijtc-434	150	2	concept	concept	NOUN
ijtc-434	150	3	of	of	ADP
ijtc-434	150	4	internal	internal	ADJ
ijtc-434	150	5	audit	audit	NOUN
ijtc-434	150	6	quality	quality	NOUN
ijtc-434	150	7	is	be	AUX
ijtc-434	150	8	basically	basically	ADV
ijtc-434	150	9	not	not	PART
ijtc-434	150	10	much	much	ADV
ijtc-434	150	11	different	different	ADJ
ijtc-434	150	12	from	from	ADP
ijtc-434	150	13	external	external	ADJ
ijtc-434	150	14	audit	audit	NOUN
ijtc-434	150	15	.	.	PUNCT
ijtc-434	151	1	internal	internal	ADJ
ijtc-434	151	2	audit	audit	NOUN
ijtc-434	151	3	,	,	PUNCT
ijtc-434	151	4	designed	design	VERB
ijtc-434	151	5	to	to	PART
ijtc-434	151	6	accommodate	accommodate	VERB
ijtc-434	151	7	the	the	DET
ijtc-434	151	8	development	development	NOUN
ijtc-434	151	9	of	of	ADP
ijtc-434	151	10	professional	professional	ADJ
ijtc-434	151	11	roles	role	NOUN
ijtc-434	151	12	and	and	CCONJ
ijtc-434	151	13	responsibilities	responsibility	NOUN
ijtc-434	151	14	of	of	ADP
ijtc-434	151	15	internal	internal	ADJ
ijtc-434	151	16	auditors	auditor	NOUN
ijtc-434	151	17	and	and	CCONJ
ijtc-434	151	18	how	how	SCONJ
ijtc-434	151	19	they	they	PRON
ijtc-434	151	20	serve	serve	VERB
ijtc-434	151	21	at	at	ADP
ijtc-434	151	22	all	all	DET
ijtc-434	151	23	levels	level	NOUN
ijtc-434	151	24	of	of	ADP
ijtc-434	151	25	management	management	NOUN
ijtc-434	151	26	.	.	PUNCT
ijtc-434	152	1	internal	internal	ADJ
ijtc-434	152	2	auditing	auditing	NOUN
ijtc-434	152	3	is	be	AUX
ijtc-434	152	4	an	an	DET
ijtc-434	152	5	independent	independent	ADJ
ijtc-434	152	6	appraisal	appraisal	NOUN
ijtc-434	152	7	of	of	ADP
ijtc-434	152	8	an	an	DET
ijtc-434	152	9	established	establish	VERB
ijtc-434	152	10	within	within	ADP
ijtc-434	152	11	an	an	DET
ijtc-434	152	12	organization	organization	NOUN
ijtc-434	152	13	to	to	PART
ijtc-434	152	14	examine	examine	VERB
ijtc-434	152	15	and	and	CCONJ
ijtc-434	152	16	evaluate	evaluate	VERB
ijtc-434	152	17	its	its	PRON
ijtc-434	152	18	activities	activity	NOUN
ijtc-434	152	19	as	as	ADP
ijtc-434	152	20	a	a	DET
ijtc-434	152	21	service	service	NOUN
ijtc-434	152	22	to	to	ADP
ijtc-434	152	23	the	the	DET
ijtc-434	152	24	organization	organization	NOUN
ijtc-434	152	25	(	(	PUNCT
ijtc-434	152	26	eik	eik	PROPN
ijtc-434	152	27	-	-	PUNCT
ijtc-434	152	28	andresen	andresen	PROPN
ijtc-434	152	29	et	et	PROPN
ijtc-434	152	30	al	al	PROPN
ijtc-434	152	31	.	.	PROPN
ijtc-434	152	32	,	,	PUNCT
ijtc-434	152	33	2016	2016	NUM
ijtc-434	152	34	)	)	PUNCT
ijtc-434	152	35	.	.	PUNCT
ijtc-434	153	1	robert	robert	PROPN
ijtc-434	153	2	moeller	moeller	PROPN
ijtc-434	153	3	(	(	PUNCT
ijtc-434	153	4	2009	2009	NUM
ijtc-434	153	5	)	)	PUNCT
ijtc-434	153	6	explains	explain	VERB
ijtc-434	153	7	that	that	SCONJ
ijtc-434	153	8	internal	internal	ADJ
ijtc-434	153	9	audits	audits	NOUN
ijtc-434	153	10	must	must	AUX
ijtc-434	153	11	be	be	AUX
ijtc-434	153	12	able	able	ADJ
ijtc-434	153	13	to	to	PART
ijtc-434	153	14	cover	cover	VERB
ijtc-434	153	15	audits	audits	NOUN
ijtc-434	153	16	of	of	ADP
ijtc-434	153	17	almost	almost	ADV
ijtc-434	153	18	all	all	PRON
ijtc-434	153	19	business	business	NOUN
ijtc-434	153	20	operations	operation	NOUN
ijtc-434	153	21	,	,	PUNCT
ijtc-434	153	22	so	so	SCONJ
ijtc-434	153	23	they	they	PRON
ijtc-434	153	24	must	must	AUX
ijtc-434	153	25	have	have	VERB
ijtc-434	153	26	a	a	DET
ijtc-434	153	27	thorough	thorough	ADJ
ijtc-434	153	28	knowledge	knowledge	NOUN
ijtc-434	153	29	and	and	CCONJ
ijtc-434	153	30	understanding	understanding	NOUN
ijtc-434	153	31	.	.	PUNCT
ijtc-434	154	1	to	to	PART
ijtc-434	154	2	be	be	AUX
ijtc-434	154	3	able	able	ADJ
ijtc-434	154	4	to	to	PART
ijtc-434	154	5	implement	implement	VERB
ijtc-434	154	6	this	this	PRON
ijtc-434	154	7	,	,	PUNCT
ijtc-434	154	8	the	the	DET
ijtc-434	154	9	internal	internal	ADJ
ijtc-434	154	10	auditor	auditor	NOUN
ijtc-434	154	11	's	's	PART
ijtc-434	154	12	qualifications	qualification	NOUN
ijtc-434	154	13	must	must	AUX
ijtc-434	154	14	have	have	VERB
ijtc-434	154	15	the	the	DET
ijtc-434	154	16	ability	ability	NOUN
ijtc-434	154	17	,	,	PUNCT
ijtc-434	154	18	consist	consist	VERB
ijtc-434	154	19	of	of	ADP
ijtc-434	154	20	interview	interview	NOUN
ijtc-434	154	21	skills	skill	NOUN
ijtc-434	154	22	,	,	PUNCT
ijtc-434	154	23	analytical	analytical	ADJ
ijtc-434	154	24	skills	skill	NOUN
ijtc-434	154	25	,	,	PUNCT
ijtc-434	154	26	testing	testing	NOUN
ijtc-434	154	27	and	and	CCONJ
ijtc-434	154	28	analysis	analysis	NOUN
ijtc-434	154	29	skills	skill	NOUN
ijtc-434	154	30	,	,	PUNCT
ijtc-434	154	31	documentation	documentation	NOUN
ijtc-434	154	32	skills	skill	NOUN
ijtc-434	154	33	,	,	PUNCT
ijtc-434	154	34	recommending	recommend	VERB
ijtc-434	154	35	results	result	NOUN
ijtc-434	154	36	and	and	CCONJ
ijtc-434	154	37	corrective	corrective	ADJ
ijtc-434	154	38	actions	action	NOUN
ijtc-434	154	39	,	,	PUNCT
ijtc-434	154	40	communication	communication	NOUN
ijtc-434	154	41	skills	skill	NOUN
ijtc-434	154	42	,	,	PUNCT
ijtc-434	154	43	negotiating	negotiating	NOUN
ijtc-434	154	44	skills	skill	NOUN
ijtc-434	154	45	,	,	PUNCT
ijtc-434	154	46	and	and	CCONJ
ijtc-434	154	47	commitments	commitment	NOUN
ijtc-434	154	48	to	to	ADP
ijtc-434	154	49	learning	learn	VERB
ijtc-434	154	50	.	.	PUNCT
ijtc-434	155	1	method	method	VERB
ijtc-434	155	2	this	this	DET
ijtc-434	155	3	study	study	NOUN
ijtc-434	155	4	uses	use	VERB
ijtc-434	155	5	a	a	DET
ijtc-434	155	6	qualitative	qualitative	ADJ
ijtc-434	155	7	approach	approach	NOUN
ijtc-434	155	8	and	and	CCONJ
ijtc-434	155	9	the	the	DET
ijtc-434	155	10	type	type	NOUN
ijtc-434	155	11	of	of	ADP
ijtc-434	155	12	research	research	NOUN
ijtc-434	155	13	is	be	AUX
ijtc-434	155	14	descriptive	descriptive	ADJ
ijtc-434	155	15	research	research	NOUN
ijtc-434	155	16	(	(	PUNCT
ijtc-434	155	17	creswell	creswell	PROPN
ijtc-434	155	18	,	,	PUNCT
ijtc-434	155	19	2017	2017	NUM
ijtc-434	155	20	)	)	PUNCT
ijtc-434	155	21	.	.	PUNCT
ijtc-434	156	1	researchers	researcher	NOUN
ijtc-434	156	2	want	want	VERB
ijtc-434	156	3	to	to	PART
ijtc-434	156	4	know	know	VERB
ijtc-434	156	5	how	how	SCONJ
ijtc-434	156	6	much	much	ADJ
ijtc-434	156	7	influence	influence	VERB
ijtc-434	156	8	the	the	DET
ijtc-434	156	9	competencies	competency	NOUN
ijtc-434	156	10	and	and	CCONJ
ijtc-434	156	11	independence	independence	NOUN
ijtc-434	156	12	of	of	ADP
ijtc-434	156	13	the	the	DET
ijtc-434	156	14	quality	quality	NOUN
ijtc-434	156	15	of	of	ADP
ijtc-434	156	16	internal	internal	ADJ
ijtc-434	156	17	audit	audit	NOUN
ijtc-434	156	18	:	:	PUNCT
ijtc-434	156	19	theoretical	theoretical	ADJ
ijtc-434	156	20	review	review	NOUN
ijtc-434	156	21	approach	approach	NOUN
ijtc-434	156	22	result	result	NOUN
ijtc-434	156	23	and	and	CCONJ
ijtc-434	156	24	discussion	discussion	NOUN
ijtc-434	156	25	the	the	DET
ijtc-434	156	26	competencies	competency	NOUN
ijtc-434	156	27	is	be	AUX
ijtc-434	156	28	a	a	DET
ijtc-434	156	29	person	person	NOUN
ijtc-434	156	30	's	's	PART
ijtc-434	156	31	ability	ability	NOUN
ijtc-434	156	32	that	that	PRON
ijtc-434	156	33	can	can	AUX
ijtc-434	156	34	be	be	AUX
ijtc-434	156	35	observed	observe	VERB
ijtc-434	156	36	including	include	VERB
ijtc-434	156	37	the	the	DET
ijtc-434	156	38	knowledge	knowledge	NOUN
ijtc-434	156	39	,	,	PUNCT
ijtc-434	156	40	skills	skill	NOUN
ijtc-434	156	41	,	,	PUNCT
ijtc-434	156	42	and	and	CCONJ
ijtc-434	156	43	abilities	ability	NOUN
ijtc-434	156	44	in	in	ADP
ijtc-434	156	45	completing	complete	VERB
ijtc-434	156	46	a	a	DET
ijtc-434	156	47	job	job	NOUN
ijtc-434	156	48	or	or	CCONJ
ijtc-434	156	49	task	task	NOUN
ijtc-434	156	50	in	in	ADP
ijtc-434	156	51	accordance	accordance	NOUN
ijtc-434	156	52	with	with	ADP
ijtc-434	156	53	established	establish	VERB
ijtc-434	156	54	performance	performance	NOUN
ijtc-434	156	55	standards	standard	NOUN
ijtc-434	156	56	the	the	DET
ijtc-434	156	57	independence	independence	NOUN
ijtc-434	156	58	of	of	ADP
ijtc-434	156	59	internal	internal	ADJ
ijtc-434	156	60	auditors	auditor	NOUN
ijtc-434	156	61	is	be	AUX
ijtc-434	156	62	freedom	freedom	NOUN
ijtc-434	156	63	from	from	ADP
ijtc-434	156	64	conditions	condition	NOUN
ijtc-434	156	65	that	that	PRON
ijtc-434	156	66	threaten	threaten	VERB
ijtc-434	156	67	objectivity	objectivity	NOUN
ijtc-434	156	68	both	both	CCONJ
ijtc-434	156	69	individually	individually	ADV
ijtc-434	156	70	and	and	CCONJ
ijtc-434	156	71	the	the	DET
ijtc-434	156	72	ability	ability	NOUN
ijtc-434	156	73	of	of	ADP
ijtc-434	156	74	internal	internal	ADJ
ijtc-434	156	75	audit	audit	NOUN
ijtc-434	156	76	activities	activity	NOUN
ijtc-434	156	77	in	in	ADP
ijtc-434	156	78	carrying	carry	VERB
ijtc-434	156	79	out	out	ADP
ijtc-434	156	80	their	their	PRON
ijtc-434	156	81	responsibilities	responsibility	NOUN
ijtc-434	156	82	in	in	ADP
ijtc-434	156	83	unusual	unusual	ADJ
ijtc-434	156	84	ways	way	NOUN
ijtc-434	156	85	,	,	PUNCT
ijtc-434	156	86	as	as	ADV
ijtc-434	156	87	well	well	ADV
ijtc-434	156	88	as	as	ADP
ijtc-434	156	89	in	in	ADP
ijtc-434	156	90	formulating	formulate	VERB
ijtc-434	156	91	and	and	CCONJ
ijtc-434	156	92	expressing	express	VERB
ijtc-434	156	93	opinions	opinion	NOUN
ijtc-434	156	94	.	.	PUNCT
ijtc-434	157	1	the	the	DET
ijtc-434	157	2	internal	internal	ADJ
ijtc-434	157	3	auditor	auditor	NOUN
ijtc-434	157	4	's	's	PART
ijtc-434	157	5	qualifications	qualification	NOUN
ijtc-434	157	6	must	must	AUX
ijtc-434	157	7	have	have	VERB
ijtc-434	157	8	the	the	DET
ijtc-434	157	9	ability	ability	NOUN
ijtc-434	157	10	(	(	PUNCT
ijtc-434	157	11	a	a	X
ijtc-434	157	12	)	)	PUNCT
ijtc-434	157	13	interview	interview	NOUN
ijtc-434	157	14	skills	skill	NOUN
ijtc-434	157	15	;	;	PUNCT
ijtc-434	157	16	(	(	PUNCT
ijtc-434	157	17	b	b	X
ijtc-434	157	18	)	)	PUNCT
ijtc-434	157	19	analytical	analytical	ADJ
ijtc-434	157	20	skills	skill	NOUN
ijtc-434	157	21	;	;	PUNCT
ijtc-434	157	22	(	(	PUNCT
ijtc-434	157	23	c	c	X
ijtc-434	157	24	)	)	PUNCT
ijtc-434	157	25	testing	testing	NOUN
ijtc-434	157	26	and	and	CCONJ
ijtc-434	157	27	analysis	analysis	NOUN
ijtc-434	157	28	skills	skill	NOUN
ijtc-434	157	29	;	;	PUNCT
ijtc-434	157	30	(	(	PUNCT
ijtc-434	157	31	d	d	X
ijtc-434	157	32	)	)	PUNCT
ijtc-434	157	33	documentation	documentation	NOUN
ijtc-434	157	34	skills	skill	NOUN
ijtc-434	157	35	;	;	PUNCT
ijtc-434	157	36	(	(	PUNCT
ijtc-434	157	37	e	e	X
ijtc-434	157	38	)	)	PUNCT
ijtc-434	157	39	recommending	recommend	VERB
ijtc-434	157	40	results	result	NOUN
ijtc-434	157	41	and	and	CCONJ
ijtc-434	157	42	corrective	corrective	ADJ
ijtc-434	157	43	actions	action	NOUN
ijtc-434	157	44	;	;	PUNCT
ijtc-434	157	45	(	(	PUNCT
ijtc-434	157	46	f	f	X
ijtc-434	157	47	)	)	PUNCT
ijtc-434	157	48	communication	communication	NOUN
ijtc-434	157	49	skills	skill	NOUN
ijtc-434	157	50	;	;	PUNCT
ijtc-434	157	51	(	(	PUNCT
ijtc-434	157	52	g	g	NOUN
ijtc-434	157	53	)	)	PUNCT
ijtc-434	157	54	negotiating	negotiating	NOUN
ijtc-434	157	55	skills	skill	NOUN
ijtc-434	157	56	;	;	PUNCT
ijtc-434	157	57	and	and	CCONJ
ijtc-434	157	58	(	(	PUNCT
ijtc-434	157	59	h	h	NOUN
ijtc-434	157	60	)	)	PUNCT
ijtc-434	157	61	commitments	commitment	NOUN
ijtc-434	157	62	to	to	ADP
ijtc-434	157	63	learning	learn	VERB
ijtc-434	157	64	.	.	PUNCT
ijtc-434	158	1	as	as	ADP
ijtc-434	158	2	a	a	DET
ijtc-434	158	3	complex	complex	ADJ
ijtc-434	158	4	concept	concept	NOUN
ijtc-434	158	5	,	,	PUNCT
ijtc-434	158	6	internal	internal	ADJ
ijtc-434	158	7	audit	audit	NOUN
ijtc-434	158	8	quality	quality	NOUN
ijtc-434	158	9	is	be	AUX
ijtc-434	158	10	difficult	difficult	ADJ
ijtc-434	158	11	to	to	PART
ijtc-434	158	12	measure	measure	VERB
ijtc-434	158	13	accurately	accurately	ADV
ijtc-434	158	14	,	,	PUNCT
ijtc-434	158	15	and	and	CCONJ
ijtc-434	158	16	several	several	ADJ
ijtc-434	158	17	approaches	approach	NOUN
ijtc-434	158	18	can	can	AUX
ijtc-434	158	19	be	be	AUX
ijtc-434	158	20	used	use	VERB
ijtc-434	158	21	to	to	PART
ijtc-434	158	22	measure	measure	VERB
ijtc-434	158	23	it	it	PRON
ijtc-434	158	24	or	or	CCONJ
ijtc-434	158	25	indicators	indicator	NOUN
ijtc-434	158	26	.	.	PUNCT
ijtc-434	159	1	one	one	NUM
ijtc-434	159	2	such	such	ADJ
ijtc-434	159	3	approach	approach	NOUN
ijtc-434	159	4	can	can	AUX
ijtc-434	159	5	be	be	AUX
ijtc-434	159	6	found	find	VERB
ijtc-434	159	7	in	in	ADP
ijtc-434	159	8	the	the	DET
ijtc-434	159	9	past	past	NOUN
ijtc-434	159	10	,	,	PUNCT
ijtc-434	159	11	which	which	PRON
ijtc-434	159	12	states	state	VERB
ijtc-434	159	13	the	the	DET
ijtc-434	159	14	determinants	determinant	NOUN
ijtc-434	159	15	of	of	ADP
ijtc-434	159	16	audit	audit	NOUN
ijtc-434	159	17	quality	quality	NOUN
ijtc-434	159	18	:	:	PUNCT
ijtc-434	159	19	"	"	PUNCT
ijtc-434	159	20	company	company	NOUN
ijtc-434	159	21	culture	culture	NOUN
ijtc-434	159	22	,	,	PUNCT
ijtc-434	159	23	skills	skill	NOUN
ijtc-434	159	24	and	and	CCONJ
ijtc-434	159	25	personal	personal	ADJ
ijtc-434	159	26	qualities	quality	NOUN
ijtc-434	159	27	of	of	ADP
ijtc-434	159	28	mission	mission	NOUN
ijtc-434	159	29	partners	partner	NOUN
ijtc-434	159	30	and	and	CCONJ
ijtc-434	159	31	employees	employee	NOUN
ijtc-434	159	32	audit	audit	VERB
ijtc-434	159	33	,	,	PUNCT
ijtc-434	159	34	the	the	DET
ijtc-434	159	35	effectiveness	effectiveness	NOUN
ijtc-434	159	36	of	of	ADP
ijtc-434	159	37	audit	audit	NOUN
ijtc-434	159	38	processes	process	NOUN
ijtc-434	159	39	,	,	PUNCT
ijtc-434	159	40	reliability	reliability	NOUN
ijtc-434	159	41	and	and	CCONJ
ijtc-434	159	42	usefulness	usefulness	NOUN
ijtc-434	159	43	of	of	ADP
ijtc-434	159	44	audit	audit	NOUN
ijtc-434	159	45	reports	report	NOUN
ijtc-434	159	46	,	,	PUNCT
ijtc-434	159	47	and	and	CCONJ
ijtc-434	159	48	other	other	ADJ
ijtc-434	159	49	factors	factor	NOUN
ijtc-434	159	50	located	locate	VERB
ijtc-434	159	51	outside	outside	ADP
ijtc-434	159	52	auditors	auditor	NOUN
ijtc-434	159	53	,	,	PUNCT
ijtc-434	159	54	affect	affect	VERB
ijtc-434	159	55	the	the	DET
ijtc-434	159	56	audit	audit	NOUN
ijtc-434	159	57	quality	quality	NOUN
ijtc-434	159	58	"	"	PUNCT
ijtc-434	159	59	.	.	PUNCT
ijtc-434	160	1	conclusion	conclusion	NOUN
ijtc-434	160	2	based	base	VERB
ijtc-434	160	3	on	on	ADP
ijtc-434	160	4	the	the	DET
ijtc-434	160	5	description	description	NOUN
ijtc-434	160	6	above	above	ADV
ijtc-434	160	7	,	,	PUNCT
ijtc-434	160	8	it	it	PRON
ijtc-434	160	9	appears	appear	VERB
ijtc-434	160	10	that	that	SCONJ
ijtc-434	160	11	the	the	DET
ijtc-434	160	12	audit	audit	NOUN
ijtc-434	160	13	room	room	NOUN
ijtc-434	160	14	of	of	ADP
ijtc-434	160	15	internal	internal	ADJ
ijtc-434	160	16	audit	audit	NOUN
ijtc-434	160	17	work	work	NOUN
ijtc-434	160	18	is	be	AUX
ijtc-434	160	19	very	very	ADV
ijtc-434	160	20	broad	broad	ADJ
ijtc-434	160	21	and	and	CCONJ
ijtc-434	160	22	can	can	AUX
ijtc-434	160	23	be	be	AUX
ijtc-434	160	24	accessed	access	VERB
ijtc-434	160	25	by	by	ADP
ijtc-434	160	26	the	the	DET
ijtc-434	160	27	credibility	credibility	NOUN
ijtc-434	160	28	of	of	ADP
ijtc-434	160	29	the	the	DET
ijtc-434	160	30	organization	organization	NOUN
ijtc-434	160	31	.	.	PUNCT
ijtc-434	161	1	every	every	DET
ijtc-434	161	2	internal	internal	ADJ
ijtc-434	161	3	audit	audit	NOUN
ijtc-434	161	4	institution	institution	NOUN
ijtc-434	161	5	in	in	ADP
ijtc-434	161	6	indonesia	indonesia	PROPN
ijtc-434	161	7	incorporated	incorporate	VERB
ijtc-434	161	8	in	in	ADP
ijtc-434	161	9	the	the	DET
ijtc-434	161	10	apip	apip	ADJ
ijtc-434	161	11	container	container	NOUN
ijtc-434	161	12	is	be	AUX
ijtc-434	161	13	given	give	VERB
ijtc-434	161	14	clear	clear	ADJ
ijtc-434	161	15	and	and	CCONJ
ijtc-434	161	16	broad	broad	ADJ
ijtc-434	161	17	authority	authority	NOUN
ijtc-434	161	18	,	,	PUNCT
ijtc-434	161	19	roles	role	NOUN
ijtc-434	161	20	and	and	CCONJ
ijtc-434	161	21	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-434	161	22	the	the	DET
ijtc-434	161	23	effect	effect	NOUN
ijtc-434	161	24	of	of	ADP
ijtc-434	161	25	competencies	competency	NOUN
ijtc-434	161	26	and	and	CCONJ
ijtc-434	161	27	independence	independence	NOUN
ijtc-434	161	28	internal	internal	ADJ
ijtc-434	161	29	auditors	auditor	NOUN
ijtc-434	161	30	on	on	ADP
ijtc-434	161	31	internal	internal	ADJ
ijtc-434	161	32	audit	audit	NOUN
ijtc-434	161	33	quality	quality	NOUN
ijtc-434	161	34	:	:	PUNCT
ijtc-434	161	35	the	the	DET
ijtc-434	161	36	theoretical	theoretical	ADJ
ijtc-434	161	37	review	review	NOUN
ijtc-434	161	38	approach	approach	NOUN
ijtc-434	161	39	aidi	aidi	PROPN
ijtc-434	161	40	,	,	PUNCT
ijtc-434	161	41	sayuthi	sayuthi	PROPN
ijtc-434	161	42	,	,	PUNCT
ijtc-434	161	43	susanto	susanto	PROPN
ijtc-434	161	44	,	,	PUNCT
ijtc-434	161	45	junaidi	junaidi	NOUN
ijtc-434	161	46	,	,	PUNCT
ijtc-434	161	47	abdurohim	abdurohim	NOUN
ijtc-434	161	48	114	114	NUM
ijtc-434	161	49	|	|	ADV
ijtc-434	161	50	ilomata	ilomata	PROPN
ijtc-434	161	51	international	international	ADJ
ijtc-434	161	52	journal	journal	NOUN
ijtc-434	161	53	of	of	ADP
ijtc-434	161	54	tax	tax	PROPN
ijtc-434	161	55	&	&	CCONJ
ijtc-434	161	56	accounting	accounting	PROPN
ijtc-434	161	57	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-434	161	58	functions	function	NOUN
ijtc-434	161	59	as	as	SCONJ
ijtc-434	161	60	mentioned	mention	VERB
ijtc-434	161	61	above	above	ADV
ijtc-434	161	62	,	,	PUNCT
ijtc-434	161	63	the	the	DET
ijtc-434	161	64	results	result	NOUN
ijtc-434	161	65	of	of	ADP
ijtc-434	161	66	apip	apip	NOUN
ijtc-434	161	67	's	's	PART
ijtc-434	161	68	work	work	NOUN
ijtc-434	161	69	will	will	AUX
ijtc-434	161	70	be	be	AUX
ijtc-434	161	71	very	very	ADV
ijtc-434	161	72	beneficial	beneficial	ADJ
ijtc-434	161	73	not	not	PART
ijtc-434	161	74	only	only	ADV
ijtc-434	161	75	for	for	ADP
ijtc-434	161	76	the	the	DET
ijtc-434	161	77	government	government	NOUN
ijtc-434	161	78	,	,	PUNCT
ijtc-434	161	79	but	but	CCONJ
ijtc-434	161	80	also	also	ADV
ijtc-434	161	81	beneficial	beneficial	ADJ
ijtc-434	161	82	for	for	ADP
ijtc-434	161	83	the	the	DET
ijtc-434	161	84	legislature	legislature	NOUN
ijtc-434	161	85	,	,	PUNCT
ijtc-434	161	86	external	external	ADJ
ijtc-434	161	87	auditor	auditor	NOUN
ijtc-434	161	88	,	,	PUNCT
ijtc-434	161	89	and	and	CCONJ
ijtc-434	161	90	other	other	ADJ
ijtc-434	161	91	interested	interested	ADJ
ijtc-434	161	92	parties	party	NOUN
ijtc-434	161	93	.	.	PUNCT
ijtc-434	162	1	however	however	ADV
ijtc-434	162	2	,	,	PUNCT
ijtc-434	162	3	to	to	PART
ijtc-434	162	4	ensure	ensure	VERB
ijtc-434	162	5	the	the	DET
ijtc-434	162	6	quality	quality	NOUN
ijtc-434	162	7	of	of	ADP
ijtc-434	162	8	the	the	DET
ijtc-434	162	9	results	result	NOUN
ijtc-434	162	10	of	of	ADP
ijtc-434	162	11	the	the	DET
ijtc-434	162	12	apip	apip	ADJ
ijtc-434	162	13	work	work	NOUN
ijtc-434	162	14	that	that	PRON
ijtc-434	162	15	involves	involve	VERB
ijtc-434	162	16	human	human	ADJ
ijtc-434	162	17	resources	resource	NOUN
ijtc-434	162	18	with	with	ADP
ijtc-434	162	19	various	various	ADJ
ijtc-434	162	20	types	type	NOUN
ijtc-434	162	21	of	of	ADP
ijtc-434	162	22	educational	educational	ADJ
ijtc-434	162	23	and	and	CCONJ
ijtc-434	162	24	experience	experience	NOUN
ijtc-434	162	25	backgrounds	background	NOUN
ijtc-434	162	26	,	,	PUNCT
ijtc-434	162	27	a	a	DET
ijtc-434	162	28	professional	professional	ADJ
ijtc-434	162	29	and	and	CCONJ
ijtc-434	162	30	managed	manage	VERB
ijtc-434	162	31	education	education	NOUN
ijtc-434	162	32	and	and	CCONJ
ijtc-434	162	33	training	training	NOUN
ijtc-434	162	34	program	program	NOUN
ijtc-434	162	35	is	be	AUX
ijtc-434	162	36	needed	need	VERB
ijtc-434	162	37	.	.	PUNCT
ijtc-434	163	1	in	in	ADP
ijtc-434	163	2	addition	addition	NOUN
ijtc-434	163	3	,	,	PUNCT
ijtc-434	163	4	to	to	PART
ijtc-434	163	5	improve	improve	VERB
ijtc-434	163	6	coordination	coordination	NOUN
ijtc-434	163	7	in	in	ADP
ijtc-434	163	8	planning	planning	NOUN
ijtc-434	163	9	,	,	PUNCT
ijtc-434	163	10	implementing	implement	VERB
ijtc-434	163	11	and	and	CCONJ
ijtc-434	163	12	evaluating	evaluate	VERB
ijtc-434	163	13	activities	activity	NOUN
ijtc-434	163	14	among	among	ADP
ijtc-434	163	15	the	the	DET
ijtc-434	163	16	apip	apip	ADJ
ijtc-434	163	17	ranks	rank	NOUN
ijtc-434	163	18	,	,	PUNCT
ijtc-434	163	19	participation	participation	NOUN
ijtc-434	163	20	in	in	ADP
ijtc-434	163	21	the	the	DET
ijtc-434	163	22	development	development	NOUN
ijtc-434	163	23	of	of	ADP
ijtc-434	163	24	synergy	synergy	NOUN
ijtc-434	163	25	for	for	ADP
ijtc-434	163	26	apip	apip	ADJ
ijtc-434	163	27	supervision	supervision	NOUN
ijtc-434	163	28	is	be	AUX
ijtc-434	163	29	needed	need	VERB
ijtc-434	163	30	.	.	PUNCT
ijtc-434	164	1	reference	reference	NOUN
ijtc-434	164	2	arens	arens	PROPN
ijtc-434	164	3	,	,	PUNCT
ijtc-434	164	4	a.	a.	NOUN
ijtc-434	164	5	a.	a.	PROPN
ijtc-434	164	6	,	,	PUNCT
ijtc-434	164	7	&	&	CCONJ
ijtc-434	164	8	loebbecke	loebbecke	PROPN
ijtc-434	164	9	,	,	PUNCT
ijtc-434	164	10	j.	j.	PROPN
ijtc-434	164	11	k.	k.	PROPN
ijtc-434	164	12	(	(	PUNCT
ijtc-434	164	13	2015	2015	NUM
ijtc-434	164	14	)	)	PUNCT
ijtc-434	164	15	.	.	PUNCT
ijtc-434	165	1	auditing	auditing	NOUN
ijtc-434	165	2	and	and	CCONJ
ijtc-434	165	3	assurance	assurance	NOUN
ijtc-434	165	4	service	service	NOUN
ijtc-434	165	5	(	(	PUNCT
ijtc-434	165	6	h.	h.	PROPN
ijtc-434	165	7	wibowo	wibowo	PROPN
ijtc-434	165	8	&	&	CCONJ
ijtc-434	165	9	s.	s.	PROPN
ijtc-434	165	10	saat	saat	PROPN
ijtc-434	165	11	(	(	PUNCT
ijtc-434	165	12	eds	ed	NOUN
ijtc-434	165	13	.	.	PUNCT
ijtc-434	165	14	)	)	PUNCT
ijtc-434	165	15	;	;	PUNCT
ijtc-434	165	16	15th	15th	ADJ
ijtc-434	165	17	ed	ed	NOUN
ijtc-434	165	18	.	.	PUNCT
ijtc-434	165	19	)	)	PUNCT
ijtc-434	165	20	.	.	PUNCT
ijtc-434	166	1	erlangga	erlangga	PROPN
ijtc-434	166	2	.	.	PUNCT
ijtc-434	167	1	https://opac.perpusnas.go.id/detailopac.aspx?id=985799	https://opac.perpusnas.go.id/detailopac.aspx?id=985799	PROPN
ijtc-434	167	2	bellamkonda	bellamkonda	PROPN
ijtc-434	167	3	,	,	PUNCT
ijtc-434	167	4	n.	n.	PROPN
ijtc-434	167	5	,	,	PUNCT
ijtc-434	167	6	santhanam	santhanam	PROPN
ijtc-434	167	7	,	,	PUNCT
ijtc-434	167	8	n.	n.	NOUN
ijtc-434	167	9	,	,	PUNCT
ijtc-434	167	10	&	&	CCONJ
ijtc-434	167	11	pattusamy	pattusamy	NOUN
ijtc-434	167	12	,	,	PUNCT
ijtc-434	167	13	m.	m.	NOUN
ijtc-434	167	14	(	(	PUNCT
ijtc-434	167	15	2020	2020	NUM
ijtc-434	167	16	)	)	PUNCT
ijtc-434	167	17	.	.	PUNCT
ijtc-434	168	1	goal	goal	NOUN
ijtc-434	168	2	clarity	clarity	NOUN
ijtc-434	168	3	,	,	PUNCT
ijtc-434	168	4	trust	trust	NOUN
ijtc-434	168	5	in	in	ADP
ijtc-434	168	6	management	management	NOUN
ijtc-434	168	7	and	and	CCONJ
ijtc-434	168	8	intention	intention	NOUN
ijtc-434	168	9	to	to	PART
ijtc-434	168	10	stay	stay	VERB
ijtc-434	168	11	 	 	SPACE
ijtc-434	168	12	:	:	PUNCT
ijtc-434	168	13	the	the	DET
ijtc-434	168	14	mediating	mediate	VERB
ijtc-434	168	15	role	role	NOUN
ijtc-434	168	16	of	of	ADP
ijtc-434	168	17	work	work	NOUN
ijtc-434	168	18	engagement	engagement	NOUN
ijtc-434	168	19	.	.	PUNCT
ijtc-434	169	1	south	south	ADJ
ijtc-434	169	2	asian	asian	PROPN
ijtc-434	169	3	journal	journal	PROPN
ijtc-434	169	4	of	of	ADP
ijtc-434	169	5	human	human	ADJ
ijtc-434	169	6	resources	resource	NOUN
ijtc-434	169	7	management	management	NOUN
ijtc-434	169	8	,	,	PUNCT
ijtc-434	169	9	1–20	1–20	PROPN
ijtc-434	169	10	.	.	PUNCT
ijtc-434	170	1	https://doi.org/https://doi.org/10.1177%2f2322093720965322	https://doi.org/https://doi.org/10.1177%2f2322093720965322	PROPN
ijtc-434	170	2	christ	christ	PROPN
ijtc-434	170	3	,	,	PUNCT
ijtc-434	170	4	m.	m.	PROPN
ijtc-434	170	5	h.	h.	PROPN
ijtc-434	170	6	,	,	PUNCT
ijtc-434	170	7	masli	masli	PROPN
ijtc-434	170	8	,	,	PUNCT
ijtc-434	170	9	a.	a.	NOUN
ijtc-434	170	10	,	,	PUNCT
ijtc-434	170	11	sharp	sharp	ADJ
ijtc-434	170	12	,	,	PUNCT
ijtc-434	170	13	n.	n.	PROPN
ijtc-434	170	14	y.	y.	PROPN
ijtc-434	170	15	,	,	PUNCT
ijtc-434	170	16	&	&	CCONJ
ijtc-434	170	17	wood	wood	PROPN
ijtc-434	170	18	,	,	PUNCT
ijtc-434	170	19	d.	d.	PROPN
ijtc-434	170	20	a.	a.	PROPN
ijtc-434	170	21	(	(	PUNCT
ijtc-434	170	22	2015	2015	NUM
ijtc-434	170	23	)	)	PUNCT
ijtc-434	170	24	.	.	PUNCT
ijtc-434	171	1	rotational	rotational	ADJ
ijtc-434	171	2	internal	internal	ADJ
ijtc-434	171	3	audit	audit	NOUN
ijtc-434	171	4	programs	program	NOUN
ijtc-434	171	5	and	and	CCONJ
ijtc-434	171	6	financial	financial	ADJ
ijtc-434	171	7	reporting	reporting	NOUN
ijtc-434	171	8	quality	quality	NOUN
ijtc-434	171	9	:	:	PUNCT
ijtc-434	171	10	do	do	AUX
ijtc-434	171	11	compensating	compensate	VERB
ijtc-434	171	12	controls	control	NOUN
ijtc-434	171	13	help	help	NOUN
ijtc-434	171	14	?	?	PUNCT
ijtc-434	172	1	accounting	accounting	NOUN
ijtc-434	172	2	,	,	PUNCT
ijtc-434	172	3	organizations	organization	NOUN
ijtc-434	172	4	and	and	CCONJ
ijtc-434	172	5	society	society	NOUN
ijtc-434	172	6	,	,	PUNCT
ijtc-434	172	7	44	44	NUM
ijtc-434	172	8	,	,	PUNCT
ijtc-434	172	9	37–59	37–59	NUM
ijtc-434	172	10	.	.	PUNCT
ijtc-434	173	1	https://doi.org/10.1016/j.aos.2015.05.004	https://doi.org/10.1016/j.aos.2015.05.004	PROPN
ijtc-434	173	2	creswell	creswell	PROPN
ijtc-434	173	3	,	,	PUNCT
ijtc-434	173	4	j.	j.	PROPN
ijtc-434	173	5	w.	w.	PROPN
ijtc-434	173	6	(	(	PUNCT
ijtc-434	173	7	2017	2017	NUM
ijtc-434	173	8	)	)	PUNCT
ijtc-434	173	9	.	.	PUNCT
ijtc-434	174	1	research	research	NOUN
ijtc-434	174	2	design	design	PROPN
ijtc-434	174	3	pendekatan	pendekatan	PROPN
ijtc-434	174	4	kualitatif	kualitatif	PROPN
ijtc-434	174	5	,	,	PUNCT
ijtc-434	174	6	kuantitatif	kuantitatif	PROPN
ijtc-434	174	7	,	,	PUNCT
ijtc-434	174	8	dan	dan	PROPN
ijtc-434	174	9	mixed	mixed	PROPN
ijtc-434	174	10	(	(	PUNCT
ijtc-434	174	11	s.	s.	PROPN
ijtc-434	174	12	z.	z.	PROPN
ijtc-434	174	13	qudsy	qudsy	PROPN
ijtc-434	175	1	(	(	PUNCT
ijtc-434	175	2	ed	ed	NOUN
ijtc-434	175	3	.	.	PUNCT
ijtc-434	175	4	)	)	PUNCT
ijtc-434	175	5	;	;	PUNCT
ijtc-434	175	6	3rd	3rd	ADJ
ijtc-434	175	7	ed	ed	NOUN
ijtc-434	175	8	.	.	PUNCT
ijtc-434	175	9	)	)	PUNCT
ijtc-434	175	10	.	.	PUNCT
ijtc-434	176	1	pustaka	pustaka	ADJ
ijtc-434	176	2	pelajar	pelajar	NOUN
ijtc-434	176	3	.	.	PUNCT
ijtc-434	177	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690	NOUN
ijtc-434	177	2	dalkin	dalkin	NOUN
ijtc-434	177	3	,	,	PUNCT
ijtc-434	177	4	j.	j.	PROPN
ijtc-434	177	5	r.	r.	PROPN
ijtc-434	177	6	,	,	PUNCT
ijtc-434	177	7	kociolek	kociolek	PROPN
ijtc-434	177	8	,	,	PUNCT
ijtc-434	177	9	k.	k.	PROPN
ijtc-434	177	10	a.	a.	PROPN
ijtc-434	177	11	,	,	PUNCT
ijtc-434	177	12	pugnetti	pugnetti	PROPN
ijtc-434	177	13	,	,	PUNCT
ijtc-434	177	14	c.	c.	PROPN
ijtc-434	177	15	a.	a.	PROPN
ijtc-434	177	16	,	,	PUNCT
ijtc-434	177	17	bingham	bingham	PROPN
ijtc-434	177	18	,	,	PUNCT
ijtc-434	177	19	m.	m.	PROPN
ijtc-434	177	20	f.	f.	PROPN
ijtc-434	177	21	,	,	PUNCT
ijtc-434	177	22	hardy	hardy	ADJ
ijtc-434	177	23	,	,	PUNCT
ijtc-434	177	24	m.	m.	NOUN
ijtc-434	177	25	a.	a.	PROPN
ijtc-434	177	26	,	,	PUNCT
ijtc-434	177	27	&	&	CCONJ
ijtc-434	177	28	riklin	riklin	PROPN
ijtc-434	177	29	,	,	PUNCT
ijtc-434	177	30	r.	r.	PROPN
ijtc-434	177	31	a.	a.	PROPN
ijtc-434	177	32	(	(	PUNCT
ijtc-434	177	33	2021	2021	NUM
ijtc-434	177	34	)	)	PUNCT
ijtc-434	177	35	.	.	PUNCT
ijtc-434	178	1	government	government	NOUN
ijtc-434	178	2	auditing	auditing	NOUN
ijtc-434	178	3	standards	standard	NOUN
ijtc-434	178	4	(	(	PUNCT
ijtc-434	178	5	2018th	2018th	NOUN
ijtc-434	178	6	ed	ed	NOUN
ijtc-434	178	7	.	.	PUNCT
ijtc-434	178	8	)	)	PUNCT
ijtc-434	178	9	.	.	PUNCT
ijtc-434	179	1	united	united	PROPN
ijtc-434	179	2	states	states	PROPN
ijtc-434	179	3	government	government	NOUN
ijtc-434	179	4	accountability	accountability	NOUN
ijtc-434	179	5	office	office	NOUN
ijtc-434	179	6	.	.	PUNCT
ijtc-434	180	1	https://www.gao.gov/assets/gao-21-368g.pdf	https://www.gao.gov/assets/gao-21-368g.pdf	NOUN
ijtc-434	180	2	daryani	daryani	NOUN
ijtc-434	180	3	,	,	PUNCT
ijtc-434	180	4	s.	s.	PROPN
ijtc-434	180	5	m.	m.	PROPN
ijtc-434	180	6	,	,	PUNCT
ijtc-434	180	7	&	&	CCONJ
ijtc-434	180	8	amini	amini	PROPN
ijtc-434	180	9	,	,	PUNCT
ijtc-434	180	10	a.	a.	NOUN
ijtc-434	180	11	(	(	PUNCT
ijtc-434	180	12	2016	2016	NUM
ijtc-434	180	13	)	)	PUNCT
ijtc-434	180	14	.	.	PUNCT
ijtc-434	181	1	management	management	NOUN
ijtc-434	181	2	and	and	CCONJ
ijtc-434	181	3	organizational	organizational	ADJ
ijtc-434	181	4	complexity	complexity	NOUN
ijtc-434	181	5	.	.	PUNCT
ijtc-434	182	1	procedia	procedia	PROPN
ijtc-434	182	2	social	social	ADJ
ijtc-434	182	3	and	and	CCONJ
ijtc-434	182	4	behavioral	behavioral	ADJ
ijtc-434	182	5	sciences	science	NOUN
ijtc-434	182	6	,	,	PUNCT
ijtc-434	182	7	230	230	NUM
ijtc-434	182	8	,	,	PUNCT
ijtc-434	182	9	359–366	359–366	NUM
ijtc-434	182	10	.	.	PUNCT
ijtc-434	183	1	https://doi.org/10.1016/j.sbspro.2016.09.045	https://doi.org/10.1016/j.sbspro.2016.09.045	ADJ
ijtc-434	183	2	deviarti	deviarti	PROPN
ijtc-434	183	3	,	,	PUNCT
ijtc-434	183	4	h.	h.	PROPN
ijtc-434	183	5	,	,	PUNCT
ijtc-434	183	6	dewi	dewi	PROPN
ijtc-434	183	7	,	,	PUNCT
ijtc-434	183	8	k.	k.	PROPN
ijtc-434	183	9	,	,	PUNCT
ijtc-434	183	10	&	&	CCONJ
ijtc-434	183	11	sunaryo	sunaryo	PROPN
ijtc-434	183	12	.	.	PUNCT
ijtc-434	184	1	(	(	PUNCT
ijtc-434	184	2	2014	2014	NUM
ijtc-434	184	3	)	)	PUNCT
ijtc-434	184	4	.	.	PUNCT
ijtc-434	185	1	review	review	VERB
ijtc-434	185	2	the	the	DET
ijtc-434	185	3	knowledge	knowledge	NOUN
ijtc-434	185	4	of	of	ADP
ijtc-434	185	5	indonesian	indonesian	ADJ
ijtc-434	185	6	management	management	NOUN
ijtc-434	185	7	accountant	accountant	NOUN
ijtc-434	185	8	in	in	ADP
ijtc-434	185	9	international	international	ADJ
ijtc-434	185	10	financial	financial	ADJ
ijtc-434	185	11	reporting	reporting	NOUN
ijtc-434	185	12	standard	standard	PROPN
ijtc-434	185	13	(	(	PUNCT
ijtc-434	185	14	ifrs	ifrs	PROPN
ijtc-434	185	15	)	)	PUNCT
ijtc-434	185	16	compare	compare	VERB
ijtc-434	185	17	with	with	ADP
ijtc-434	185	18	malaysian	malaysian	PROPN
ijtc-434	185	19	.	.	PUNCT
ijtc-434	186	1	procedia	procedia	PROPN
ijtc-434	186	2	social	social	ADJ
ijtc-434	186	3	and	and	CCONJ
ijtc-434	186	4	behavioral	behavioral	ADJ
ijtc-434	186	5	sciences	science	NOUN
ijtc-434	186	6	,	,	PUNCT
ijtc-434	186	7	109	109	NUM
ijtc-434	186	8	,	,	PUNCT
ijtc-434	186	9	1164–1167	1164–1167	NUM
ijtc-434	186	10	.	.	PUNCT
ijtc-434	187	1	https://doi.org/10.1016/j.sbspro.2013.12.605	https://doi.org/10.1016/j.sbspro.2013.12.605	NOUN
ijtc-434	187	2	dinapoli	dinapoli	NOUN
ijtc-434	187	3	,	,	PUNCT
ijtc-434	187	4	t.	t.	PROPN
ijtc-434	187	5	p.	p.	PROPN
ijtc-434	187	6	(	(	PUNCT
ijtc-434	187	7	2017	2017	NUM
ijtc-434	187	8	)	)	PUNCT
ijtc-434	187	9	.	.	PUNCT
ijtc-434	188	1	standards	standard	NOUN
ijtc-434	188	2	for	for	ADP
ijtc-434	188	3	internal	internal	ADJ
ijtc-434	188	4	control	control	NOUN
ijtc-434	188	5	in	in	ADP
ijtc-434	188	6	new	new	PROPN
ijtc-434	188	7	york	york	PROPN
ijtc-434	188	8	state	state	NOUN
ijtc-434	188	9	government	government	NOUN
ijtc-434	188	10	(	(	PUNCT
ijtc-434	188	11	1st	1st	ADJ
ijtc-434	188	12	ed	ed	NOUN
ijtc-434	188	13	.	.	PUNCT
ijtc-434	188	14	)	)	PUNCT
ijtc-434	188	15	.	.	PUNCT
ijtc-434	189	1	state	state	NOUN
ijtc-434	189	2	of	of	ADP
ijtc-434	189	3	new	new	PROPN
ijtc-434	189	4	york	york	PROPN
ijtc-434	189	5	comptroller	comptroller	NOUN
ijtc-434	189	6	.	.	PUNCT
ijtc-434	190	1	https://www.newpaltz.edu/media/internalcontrols/osc_standards_09.pdf	https://www.newpaltz.edu/media/internalcontrols/osc_standards_09.pdf	PROPN
ijtc-434	190	2	eik	eik	PROPN
ijtc-434	190	3	-	-	PUNCT
ijtc-434	190	4	andresen	andresen	PROPN
ijtc-434	190	5	,	,	PUNCT
ijtc-434	190	6	p.	p.	PROPN
ijtc-434	190	7	,	,	PUNCT
ijtc-434	190	8	johansen	johansen	PROPN
ijtc-434	190	9	,	,	PUNCT
ijtc-434	190	10	a.	a.	PROPN
ijtc-434	190	11	,	,	PUNCT
ijtc-434	190	12	landmark	landmark	PROPN
ijtc-434	190	13	,	,	PUNCT
ijtc-434	190	14	a.	a.	PROPN
ijtc-434	190	15	d.	d.	PROPN
ijtc-434	190	16	,	,	PUNCT
ijtc-434	190	17	&	&	CCONJ
ijtc-434	190	18	sørensen	sørensen	PROPN
ijtc-434	190	19	,	,	PUNCT
ijtc-434	190	20	a.	a.	NOUN
ijtc-434	190	21	ø	ø	PROPN
ijtc-434	190	22	.	.	PUNCT
ijtc-434	191	1	(	(	PUNCT
ijtc-434	191	2	2016	2016	NUM
ijtc-434	191	3	)	)	PUNCT
ijtc-434	191	4	.	.	PUNCT
ijtc-434	192	1	controlling	control	VERB
ijtc-434	192	2	a	a	DET
ijtc-434	192	3	multibillion	multibillion	NOUN
ijtc-434	192	4	project	project	NOUN
ijtc-434	192	5	portfolio	portfolio	NOUN
ijtc-434	192	6	milestones	milestone	NOUN
ijtc-434	192	7	as	as	ADP
ijtc-434	192	8	key	key	ADJ
ijtc-434	192	9	performance	performance	NOUN
ijtc-434	192	10	indicator	indicator	NOUN
ijtc-434	192	11	for	for	ADP
ijtc-434	192	12	project	project	NOUN
ijtc-434	192	13	portfolio	portfolio	NOUN
ijtc-434	192	14	management	management	NOUN
ijtc-434	192	15	.	.	PUNCT
ijtc-434	193	1	procedia	procedia	PROPN
ijtc-434	193	2	social	social	ADJ
ijtc-434	193	3	and	and	CCONJ
ijtc-434	193	4	behavioral	behavioral	ADJ
ijtc-434	193	5	sciences	science	NOUN
ijtc-434	193	6	,	,	PUNCT
ijtc-434	193	7	226	226	NUM
ijtc-434	193	8	,	,	PUNCT
ijtc-434	193	9	294–301	294–301	NUM
ijtc-434	193	10	.	.	PUNCT
ijtc-434	194	1	https://doi.org/10.1016/j.sbspro.2016.06.191	https://doi.org/10.1016/j.sbspro.2016.06.191	NOUN
ijtc-434	194	2	elsayed	elsaye	VERB
ijtc-434	194	3	,	,	PUNCT
ijtc-434	194	4	m.	m.	NOUN
ijtc-434	194	5	,	,	PUNCT
ijtc-434	194	6	&	&	CCONJ
ijtc-434	194	7	elshandidy	elshandidy	ADJ
ijtc-434	194	8	,	,	PUNCT
ijtc-434	194	9	t.	t.	PROPN
ijtc-434	194	10	(	(	PUNCT
ijtc-434	194	11	2021	2021	NUM
ijtc-434	194	12	)	)	PUNCT
ijtc-434	194	13	.	.	PUNCT
ijtc-434	195	1	internal	internal	ADJ
ijtc-434	195	2	control	control	PROPN
ijtc-434	195	3	effectiveness	effectiveness	NOUN
ijtc-434	195	4	,	,	PUNCT
ijtc-434	195	5	textual	textual	ADJ
ijtc-434	195	6	risk	risk	NOUN
ijtc-434	195	7	disclosure	disclosure	NOUN
ijtc-434	195	8	,	,	PUNCT
ijtc-434	195	9	and	and	CCONJ
ijtc-434	195	10	their	their	PRON
ijtc-434	195	11	usefulness	usefulness	NOUN
ijtc-434	195	12	:	:	PUNCT
ijtc-434	195	13	u.s	u.s	PROPN
ijtc-434	195	14	.	.	PROPN
ijtc-434	195	15	evidence	evidence	NOUN
ijtc-434	195	16	.	.	PUNCT
ijtc-434	196	1	advances	advance	NOUN
ijtc-434	196	2	in	in	ADP
ijtc-434	196	3	accounting	accounting	NOUN
ijtc-434	196	4	,	,	PUNCT
ijtc-434	196	5	53	53	NUM
ijtc-434	196	6	,	,	PUNCT
ijtc-434	196	7	100531	100531	NUM
ijtc-434	196	8	.	.	PUNCT
ijtc-434	197	1	https://doi.org/10.1016/j.adiac.2021.100531	https://doi.org/10.1016/j.adiac.2021.100531	PROPN
ijtc-434	197	2	felício	felício	PROPN
ijtc-434	197	3	,	,	PUNCT
ijtc-434	197	4	t.	t.	PROPN
ijtc-434	197	5	,	,	PUNCT
ijtc-434	197	6	samagaio	samagaio	PROPN
ijtc-434	197	7	,	,	PUNCT
ijtc-434	197	8	a.	a.	NOUN
ijtc-434	197	9	,	,	PUNCT
ijtc-434	197	10	&	&	CCONJ
ijtc-434	197	11	rodrigues	rodrigues	PROPN
ijtc-434	197	12	,	,	PUNCT
ijtc-434	197	13	r.	r.	PROPN
ijtc-434	197	14	(	(	PUNCT
ijtc-434	197	15	2021	2021	NUM
ijtc-434	197	16	)	)	PUNCT
ijtc-434	197	17	.	.	PUNCT
ijtc-434	198	1	adoption	adoption	NOUN
ijtc-434	198	2	of	of	ADP
ijtc-434	198	3	management	management	NOUN
ijtc-434	198	4	control	control	NOUN
ijtc-434	198	5	systems	system	NOUN
ijtc-434	198	6	and	and	CCONJ
ijtc-434	198	7	performance	performance	NOUN
ijtc-434	198	8	in	in	ADP
ijtc-434	198	9	public	public	ADJ
ijtc-434	198	10	sector	sector	NOUN
ijtc-434	198	11	organizations	organization	NOUN
ijtc-434	198	12	.	.	PUNCT
ijtc-434	199	1	journal	journal	PROPN
ijtc-434	199	2	of	of	ADP
ijtc-434	199	3	business	business	NOUN
ijtc-434	199	4	research	research	NOUN
ijtc-434	199	5	,	,	PUNCT
ijtc-434	199	6	124	124	NUM
ijtc-434	199	7	,	,	PUNCT
ijtc-434	199	8	593–602	593–602	NUM
ijtc-434	199	9	.	.	PUNCT
ijtc-434	200	1	https://doi.org/10.1016/j.jbusres.2020.10.069	https://doi.org/10.1016/j.jbusres.2020.10.069	NOUN
ijtc-434	200	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-434	200	3	the	the	DET
ijtc-434	200	4	effect	effect	NOUN
ijtc-434	200	5	of	of	ADP
ijtc-434	200	6	competencies	competency	NOUN
ijtc-434	200	7	and	and	CCONJ
ijtc-434	200	8	independence	independence	NOUN
ijtc-434	200	9	internal	internal	ADJ
ijtc-434	200	10	auditors	auditor	NOUN
ijtc-434	200	11	on	on	ADP
ijtc-434	200	12	internal	internal	ADJ
ijtc-434	200	13	audit	audit	NOUN
ijtc-434	200	14	quality	quality	NOUN
ijtc-434	200	15	:	:	PUNCT
ijtc-434	200	16	the	the	DET
ijtc-434	200	17	theoretical	theoretical	ADJ
ijtc-434	200	18	review	review	NOUN
ijtc-434	200	19	approach	approach	NOUN
ijtc-434	200	20	aidi	aidi	PROPN
ijtc-434	200	21	,	,	PUNCT
ijtc-434	200	22	sayuthi	sayuthi	PROPN
ijtc-434	200	23	,	,	PUNCT
ijtc-434	200	24	susanto	susanto	PROPN
ijtc-434	200	25	,	,	PUNCT
ijtc-434	200	26	junaidi	junaidi	NOUN
ijtc-434	200	27	,	,	PUNCT
ijtc-434	200	28	abdurohim	abdurohim	NOUN
ijtc-434	200	29	115	115	NUM
ijtc-434	200	30	|	|	ADV
ijtc-434	200	31	ilomata	ilomata	PROPN
ijtc-434	200	32	international	international	ADJ
ijtc-434	200	33	journal	journal	NOUN
ijtc-434	200	34	of	of	ADP
ijtc-434	200	35	tax	tax	PROPN
ijtc-434	200	36	&	&	CCONJ
ijtc-434	200	37	accounting	accounting	PROPN
ijtc-434	200	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-434	200	39	gibson	gibson	PROPN
ijtc-434	200	40	,	,	PUNCT
ijtc-434	200	41	j.	j.	PROPN
ijtc-434	200	42	l.	l.	PROPN
ijtc-434	200	43	,	,	PUNCT
ijtc-434	200	44	donnely	donnely	PROPN
ijtc-434	200	45	,	,	PUNCT
ijtc-434	200	46	j.	j.	PROPN
ijtc-434	200	47	h.	h.	PROPN
ijtc-434	200	48	,	,	PUNCT
ijtc-434	200	49	&	&	CCONJ
ijtc-434	200	50	ivanceivich	ivanceivich	PROPN
ijtc-434	200	51	,	,	PUNCT
ijtc-434	200	52	j.	j.	PROPN
ijtc-434	200	53	m.	m.	PROPN
ijtc-434	200	54	(	(	PUNCT
ijtc-434	200	55	2014	2014	NUM
ijtc-434	200	56	)	)	PUNCT
ijtc-434	200	57	.	.	PUNCT
ijtc-434	201	1	organisasi	organisasi	PROPN
ijtc-434	201	2	dan	dan	PROPN
ijtc-434	201	3	manajemen	manajemen	PROPN
ijtc-434	201	4	 	 	SPACE
ijtc-434	201	5	:	:	PUNCT
ijtc-434	201	6	perilaku	perilaku	PROPN
ijtc-434	201	7	,	,	PUNCT
ijtc-434	201	8	struktur	struktur	PROPN
ijtc-434	201	9	,	,	PUNCT
ijtc-434	201	10	proses	proses	PROPN
ijtc-434	201	11	(	(	PUNCT
ijtc-434	201	12	t.	t.	NOUN
ijtc-434	201	13	sihombing	sihombing	NOUN
ijtc-434	201	14	(	(	PUNCT
ijtc-434	201	15	ed	ed	NOUN
ijtc-434	201	16	.	.	PUNCT
ijtc-434	201	17	)	)	PUNCT
ijtc-434	201	18	;	;	PUNCT
ijtc-434	201	19	9th	9th	ADJ
ijtc-434	201	20	ed	ed	NOUN
ijtc-434	201	21	.	.	PUNCT
ijtc-434	201	22	)	)	PUNCT
ijtc-434	201	23	.	.	PUNCT
ijtc-434	202	1	erlangga	erlangga	PROPN
ijtc-434	202	2	.	.	PUNCT
ijtc-434	203	1	https://opac.perpusnas.go.id/detailopac.aspx?id=621801	https://opac.perpusnas.go.id/detailopac.aspx?id=621801	NOUN
ijtc-434	203	2	grau	grau	PROPN
ijtc-434	203	3	,	,	PUNCT
ijtc-434	203	4	n.	n.	PROPN
ijtc-434	203	5	(	(	PUNCT
ijtc-434	203	6	2013	2013	NUM
ijtc-434	203	7	)	)	PUNCT
ijtc-434	203	8	.	.	PUNCT
ijtc-434	204	1	standards	standard	NOUN
ijtc-434	204	2	and	and	CCONJ
ijtc-434	204	3	excellence	excellence	NOUN
ijtc-434	204	4	in	in	ADP
ijtc-434	204	5	project	project	NOUN
ijtc-434	204	6	management	management	NOUN
ijtc-434	204	7	–	–	PUNCT
ijtc-434	204	8	in	in	ADP
ijtc-434	204	9	who	who	PRON
ijtc-434	204	10	do	do	AUX
ijtc-434	204	11	we	we	PRON
ijtc-434	204	12	trust	trust	VERB
ijtc-434	204	13	?	?	PUNCT
ijtc-434	205	1	procedia	procedia	PROPN
ijtc-434	205	2	social	social	ADJ
ijtc-434	205	3	and	and	CCONJ
ijtc-434	205	4	behavioral	behavioral	ADJ
ijtc-434	205	5	sciences	science	NOUN
ijtc-434	205	6	,	,	PUNCT
ijtc-434	205	7	74	74	NUM
ijtc-434	205	8	,	,	PUNCT
ijtc-434	205	9	10–20	10–20	NUM
ijtc-434	205	10	.	.	PUNCT
ijtc-434	206	1	https://doi.org/10.1016/j.sbspro.2013.03.005	https://doi.org/10.1016/j.sbspro.2013.03.005	PROPN
ijtc-434	206	2	ingason	ingason	NOUN
ijtc-434	206	3	,	,	PUNCT
ijtc-434	206	4	h.	h.	PROPN
ijtc-434	206	5	t.	t.	PROPN
ijtc-434	206	6	(	(	PUNCT
ijtc-434	206	7	2015	2015	NUM
ijtc-434	206	8	)	)	PUNCT
ijtc-434	206	9	.	.	PUNCT
ijtc-434	207	1	best	good	ADJ
ijtc-434	207	2	project	project	NOUN
ijtc-434	207	3	management	management	NOUN
ijtc-434	207	4	practices	practice	NOUN
ijtc-434	207	5	in	in	ADP
ijtc-434	207	6	the	the	DET
ijtc-434	207	7	implementation	implementation	NOUN
ijtc-434	207	8	of	of	ADP
ijtc-434	207	9	an	an	DET
ijtc-434	207	10	iso	iso	NOUN
ijtc-434	207	11	9001	9001	NUM
ijtc-434	207	12	quality	quality	NOUN
ijtc-434	207	13	management	management	NOUN
ijtc-434	207	14	system	system	NOUN
ijtc-434	207	15	.	.	PUNCT
ijtc-434	208	1	procedia	procedia	PROPN
ijtc-434	208	2	social	social	ADJ
ijtc-434	208	3	and	and	CCONJ
ijtc-434	208	4	behavioral	behavioral	ADJ
ijtc-434	208	5	sciences	science	NOUN
ijtc-434	208	6	,	,	PUNCT
ijtc-434	208	7	194	194	NUM
ijtc-434	208	8	,	,	PUNCT
ijtc-434	208	9	192–200	192–200	NUM
ijtc-434	208	10	.	.	PUNCT
ijtc-434	209	1	https://doi.org/10.1016/j.sbspro.2015.06.133	https://doi.org/10.1016/j.sbspro.2015.06.133	NOUN
ijtc-434	209	2	iswara	iswara	NOUN
ijtc-434	209	3	,	,	PUNCT
ijtc-434	209	4	p.	p.	NOUN
ijtc-434	209	5	w.	w.	PROPN
ijtc-434	209	6	(	(	PUNCT
ijtc-434	209	7	2014	2014	NUM
ijtc-434	209	8	)	)	PUNCT
ijtc-434	209	9	.	.	PUNCT
ijtc-434	210	1	corporate	corporate	ADJ
ijtc-434	210	2	governance	governance	NOUN
ijtc-434	210	3	dan	dan	PROPN
ijtc-434	210	4	kinerja	kinerja	PROPN
ijtc-434	210	5	perusahaan	perusahaan	PROPN
ijtc-434	210	6	.	.	PUNCT
ijtc-434	211	1	jurnal	jurnal	PROPN
ijtc-434	211	2	akuntansi	akuntansi	PROPN
ijtc-434	211	3	ekonomi	ekonomi	PROPN
ijtc-434	211	4	manajemen	manajemen	PROPN
ijtc-434	211	5	bisnis	bisnis	PROPN
ijtc-434	211	6	,	,	PUNCT
ijtc-434	211	7	2(2	2(2	NUM
ijtc-434	211	8	)	)	PUNCT
ijtc-434	211	9	,	,	PUNCT
ijtc-434	211	10	121–131	121–131	NUM
ijtc-434	211	11	.	.	PUNCT
ijtc-434	212	1	https://doi.org/https://doi.org/10.30871/jaemb.v2i2.147	https://doi.org/https://doi.org/10.30871/jaemb.v2i2.147	PROPN
ijtc-434	212	2	khairunnisa	khairunnisa	PROPN
ijtc-434	212	3	,	,	PUNCT
ijtc-434	212	4	nasir	nasir	PROPN
ijtc-434	212	5	,	,	PUNCT
ijtc-434	212	6	a.	a.	PROPN
ijtc-434	212	7	,	,	PUNCT
ijtc-434	212	8	&	&	CCONJ
ijtc-434	212	9	ilham	ilham	PROPN
ijtc-434	212	10	,	,	PUNCT
ijtc-434	212	11	e.	e.	PROPN
ijtc-434	212	12	(	(	PUNCT
ijtc-434	212	13	2016	2016	NUM
ijtc-434	212	14	)	)	PUNCT
ijtc-434	212	15	.	.	PUNCT
ijtc-434	213	1	pengaruh	pengaruh	NOUN
ijtc-434	213	2	kompensasi	kompensasi	NOUN
ijtc-434	213	3	manajemen	manajeman	NOUN
ijtc-434	213	4	,	,	PUNCT
ijtc-434	213	5	kepemilikan	kepemilikan	PROPN
ijtc-434	213	6	institusional	institusional	PROPN
ijtc-434	213	7	,	,	PUNCT
ijtc-434	213	8	dan	dan	PROPN
ijtc-434	213	9	reputasi	reputasi	PROPN
ijtc-434	213	10	auditor	auditor	PROPN
ijtc-434	213	11	terhadap	terhadap	PROPN
ijtc-434	213	12	manajemen	manajeman	NOUN
ijtc-434	213	13	pajak	pajak	PROPN
ijtc-434	213	14	perusahaan	perusahaan	PROPN
ijtc-434	213	15	.	.	PUNCT
ijtc-434	214	1	jurnal	jurnal	PROPN
ijtc-434	214	2	ekonomi	ekonomi	PROPN
ijtc-434	214	3	online	online	PROPN
ijtc-434	214	4	mahasiswa	mahasiswa	PROPN
ijtc-434	214	5	,	,	PUNCT
ijtc-434	214	6	3(1	3(1	NUM
ijtc-434	214	7	)	)	PUNCT
ijtc-434	214	8	,	,	PUNCT
ijtc-434	214	9	1065–1078	1065–1078	NUM
ijtc-434	214	10	.	.	PUNCT
ijtc-434	215	1	https://jom.unri.ac.id/index.php/jomfekon/article/view/10992	https://jom.unri.ac.id/index.php/jomfekon/article/view/10992	PROPN
ijtc-434	215	2	mironeasa	mironeasa	PROPN
ijtc-434	215	3	,	,	PUNCT
ijtc-434	215	4	c.	c.	PROPN
ijtc-434	215	5	,	,	PUNCT
ijtc-434	215	6	&	&	CCONJ
ijtc-434	215	7	codină	codină	PROPN
ijtc-434	215	8	,	,	PUNCT
ijtc-434	215	9	g.	g.	PROPN
ijtc-434	215	10	g.	g.	PROPN
ijtc-434	215	11	(	(	PUNCT
ijtc-434	215	12	2013	2013	NUM
ijtc-434	215	13	)	)	PUNCT
ijtc-434	215	14	.	.	PUNCT
ijtc-434	216	1	a	a	DET
ijtc-434	216	2	new	new	ADJ
ijtc-434	216	3	approach	approach	NOUN
ijtc-434	216	4	of	of	ADP
ijtc-434	216	5	audit	audit	NOUN
ijtc-434	216	6	functions	function	NOUN
ijtc-434	216	7	and	and	CCONJ
ijtc-434	216	8	principles	principle	NOUN
ijtc-434	216	9	.	.	PUNCT
ijtc-434	217	1	journal	journal	NOUN
ijtc-434	217	2	of	of	ADP
ijtc-434	217	3	cleaner	clean	ADJ
ijtc-434	217	4	production	production	NOUN
ijtc-434	217	5	,	,	PUNCT
ijtc-434	217	6	43	43	NUM
ijtc-434	217	7	,	,	PUNCT
ijtc-434	217	8	27–36	27–36	NUM
ijtc-434	217	9	.	.	PUNCT
ijtc-434	218	1	https://doi.org/10.1016/j.jclepro.2012.12.018	https://doi.org/10.1016/j.jclepro.2012.12.018	PROPN
ijtc-434	218	2	munteanu	munteanu	X
ijtc-434	218	3	,	,	PUNCT
ijtc-434	218	4	v.	v.	ADV
ijtc-434	218	5	,	,	PUNCT
ijtc-434	218	6	&	&	CCONJ
ijtc-434	218	7	zaharia	zaharia	PROPN
ijtc-434	218	8	,	,	PUNCT
ijtc-434	218	9	d.	d.	PROPN
ijtc-434	218	10	l.	l.	PROPN
ijtc-434	218	11	(	(	PUNCT
ijtc-434	218	12	2014	2014	NUM
ijtc-434	218	13	)	)	PUNCT
ijtc-434	218	14	.	.	PUNCT
ijtc-434	219	1	current	current	ADJ
ijtc-434	219	2	trends	trend	NOUN
ijtc-434	219	3	in	in	ADP
ijtc-434	219	4	internal	internal	ADJ
ijtc-434	219	5	audit	audit	NOUN
ijtc-434	219	6	.	.	PUNCT
ijtc-434	220	1	procedia	procedia	ADJ
ijtc-434	220	2	social	social	ADJ
ijtc-434	220	3	and	and	CCONJ
ijtc-434	220	4	behavioral	behavioral	ADJ
ijtc-434	220	5	sciences	science	NOUN
ijtc-434	220	6	,	,	PUNCT
ijtc-434	220	7	116	116	NUM
ijtc-434	220	8	,	,	PUNCT
ijtc-434	220	9	2239–2242	2239–2242	NUM
ijtc-434	220	10	.	.	PUNCT
ijtc-434	221	1	https://doi.org/10.1016/j.sbspro.2014.01.551	https://doi.org/10.1016/j.sbspro.2014.01.551	X
ijtc-434	221	2	paananen	paananen	PROPN
ijtc-434	221	3	,	,	PUNCT
ijtc-434	221	4	m.	m.	NOUN
ijtc-434	221	5	,	,	PUNCT
ijtc-434	221	6	rönkkö	rönkkö	PROPN
ijtc-434	221	7	,	,	PUNCT
ijtc-434	221	8	j.	j.	PROPN
ijtc-434	221	9	,	,	PUNCT
ijtc-434	221	10	zerni	zerni	NOUN
ijtc-434	221	11	,	,	PUNCT
ijtc-434	221	12	m.	m.	NOUN
ijtc-434	221	13	,	,	PUNCT
ijtc-434	221	14	&	&	CCONJ
ijtc-434	221	15	hay	hay	PROPN
ijtc-434	221	16	,	,	PUNCT
ijtc-434	221	17	d.	d.	PROPN
ijtc-434	221	18	(	(	PUNCT
ijtc-434	221	19	2021	2021	NUM
ijtc-434	221	20	)	)	PUNCT
ijtc-434	221	21	.	.	PUNCT
ijtc-434	222	1	determinants	determinant	NOUN
ijtc-434	222	2	of	of	ADP
ijtc-434	222	3	audit	audit	NOUN
ijtc-434	222	4	report	report	NOUN
ijtc-434	222	5	modifications	modification	NOUN
ijtc-434	222	6	in	in	ADP
ijtc-434	222	7	finnish	finnish	ADJ
ijtc-434	222	8	municipalities	municipality	NOUN
ijtc-434	222	9	.	.	PUNCT
ijtc-434	223	1	journal	journal	PROPN
ijtc-434	223	2	of	of	ADP
ijtc-434	223	3	accounting	accounting	NOUN
ijtc-434	223	4	and	and	CCONJ
ijtc-434	223	5	public	public	ADJ
ijtc-434	223	6	policy	policy	NOUN
ijtc-434	223	7	,	,	PUNCT
ijtc-434	223	8	40(3	40(3	NOUN
ijtc-434	223	9	)	)	PUNCT
ijtc-434	223	10	,	,	PUNCT
ijtc-434	223	11	106777	106777	NUM
ijtc-434	223	12	.	.	PUNCT
ijtc-434	224	1	https://doi.org/10.1016/j.jaccpubpol.2020.106777	https://doi.org/10.1016/j.jaccpubpol.2020.106777	PROPN
ijtc-434	224	2	rapley	rapley	PROPN
ijtc-434	224	3	,	,	PUNCT
ijtc-434	224	4	e.	e.	PROPN
ijtc-434	224	5	t.	t.	PROPN
ijtc-434	224	6	,	,	PUNCT
ijtc-434	224	7	robertson	robertson	PROPN
ijtc-434	224	8	,	,	PUNCT
ijtc-434	224	9	j.	j.	PROPN
ijtc-434	224	10	c.	c.	PROPN
ijtc-434	224	11	,	,	PUNCT
ijtc-434	224	12	&	&	CCONJ
ijtc-434	224	13	smith	smith	PROPN
ijtc-434	224	14	,	,	PUNCT
ijtc-434	224	15	j.	j.	PROPN
ijtc-434	224	16	l.	l.	PROPN
ijtc-434	224	17	(	(	PUNCT
ijtc-434	224	18	2021	2021	NUM
ijtc-434	224	19	)	)	PUNCT
ijtc-434	224	20	.	.	PUNCT
ijtc-434	225	1	the	the	DET
ijtc-434	225	2	effects	effect	NOUN
ijtc-434	225	3	of	of	ADP
ijtc-434	225	4	disclosing	disclose	VERB
ijtc-434	225	5	critical	critical	ADJ
ijtc-434	225	6	audit	audit	NOUN
ijtc-434	225	7	matters	matter	NOUN
ijtc-434	225	8	and	and	CCONJ
ijtc-434	225	9	auditor	auditor	NOUN
ijtc-434	225	10	tenure	tenure	NOUN
ijtc-434	225	11	on	on	ADP
ijtc-434	225	12	nonprofessional	nonprofessional	ADJ
ijtc-434	225	13	investors	investor	NOUN
ijtc-434	225	14	’	'	PUNCT
ijtc-434	225	15	judgments	judgment	NOUN
ijtc-434	225	16	.	.	PUNCT
ijtc-434	226	1	journal	journal	NOUN
ijtc-434	226	2	of	of	ADP
ijtc-434	226	3	accounting	accounting	NOUN
ijtc-434	226	4	and	and	CCONJ
ijtc-434	226	5	public	public	ADJ
ijtc-434	226	6	policy	policy	NOUN
ijtc-434	226	7	,	,	PUNCT
ijtc-434	226	8	40(5	40(5	NOUN
ijtc-434	226	9	)	)	PUNCT
ijtc-434	226	10	,	,	PUNCT
ijtc-434	226	11	106847	106847	NUM
ijtc-434	226	12	.	.	PUNCT
ijtc-434	227	1	https://doi.org/10.1016/j.jaccpubpol.2021.106847	https://doi.org/10.1016/j.jaccpubpol.2021.106847	PROPN
ijtc-434	227	2	ruiz	ruiz	PROPN
ijtc-434	227	3	-	-	PUNCT
ijtc-434	227	4	barbadillo	barbadillo	PROPN
ijtc-434	227	5	,	,	PUNCT
ijtc-434	227	6	e.	e.	PROPN
ijtc-434	227	7	,	,	PUNCT
ijtc-434	227	8	&	&	CCONJ
ijtc-434	227	9	martínez	martínez	PROPN
ijtc-434	227	10	-	-	PUNCT
ijtc-434	227	11	ferrero	ferrero	PROPN
ijtc-434	227	12	,	,	PUNCT
ijtc-434	227	13	j.	j.	PROPN
ijtc-434	227	14	(	(	PUNCT
ijtc-434	227	15	2020	2020	NUM
ijtc-434	227	16	)	)	PUNCT
ijtc-434	227	17	.	.	PUNCT
ijtc-434	228	1	empirical	empirical	ADJ
ijtc-434	228	2	analysis	analysis	NOUN
ijtc-434	228	3	of	of	ADP
ijtc-434	228	4	the	the	DET
ijtc-434	228	5	effect	effect	NOUN
ijtc-434	228	6	of	of	ADP
ijtc-434	228	7	the	the	DET
ijtc-434	228	8	joint	joint	ADJ
ijtc-434	228	9	provision	provision	NOUN
ijtc-434	228	10	of	of	ADP
ijtc-434	228	11	audit	audit	NOUN
ijtc-434	228	12	and	and	CCONJ
ijtc-434	228	13	sustainability	sustainability	NOUN
ijtc-434	228	14	assurance	assurance	NOUN
ijtc-434	228	15	services	service	NOUN
ijtc-434	228	16	on	on	ADP
ijtc-434	228	17	assurance	assurance	NOUN
ijtc-434	228	18	quality	quality	NOUN
ijtc-434	228	19	.	.	PUNCT
ijtc-434	229	1	journal	journal	NOUN
ijtc-434	229	2	of	of	ADP
ijtc-434	229	3	cleaner	clean	ADJ
ijtc-434	229	4	production	production	NOUN
ijtc-434	229	5	,	,	PUNCT
ijtc-434	229	6	266	266	NUM
ijtc-434	229	7	,	,	PUNCT
ijtc-434	229	8	121943	121943	NUM
ijtc-434	229	9	.	.	PUNCT
ijtc-434	230	1	https://doi.org/10.1016/j.jclepro.2020.121943	https://doi.org/10.1016/j.jclepro.2020.121943	PROPN
ijtc-434	230	2	salterio	salterio	PROPN
ijtc-434	230	3	,	,	PUNCT
ijtc-434	230	4	s.	s.	PROPN
ijtc-434	230	5	e.	e.	PROPN
ijtc-434	230	6	,	,	PUNCT
ijtc-434	230	7	hoang	hoang	PROPN
ijtc-434	230	8	,	,	PUNCT
ijtc-434	230	9	k.	k.	PROPN
ijtc-434	230	10	,	,	PUNCT
ijtc-434	230	11	&	&	CCONJ
ijtc-434	230	12	luo	luo	PROPN
ijtc-434	230	13	,	,	PUNCT
ijtc-434	230	14	y.	y.	PROPN
ijtc-434	230	15	(	(	PUNCT
ijtc-434	230	16	2021	2021	NUM
ijtc-434	230	17	)	)	PUNCT
ijtc-434	230	18	.	.	PUNCT
ijtc-434	231	1	communication	communication	NOUN
ijtc-434	231	2	is	be	AUX
ijtc-434	231	3	a	a	DET
ijtc-434	231	4	two	two	NUM
ijtc-434	231	5	-	-	PUNCT
ijtc-434	231	6	way	way	NOUN
ijtc-434	231	7	street	street	NOUN
ijtc-434	231	8	:	:	PUNCT
ijtc-434	231	9	analyzing	analyze	VERB
ijtc-434	231	10	practices	practice	NOUN
ijtc-434	231	11	undertaken	undertake	VERB
ijtc-434	231	12	to	to	ADP
ijtc-434	231	13	systematically	systematically	ADV
ijtc-434	231	14	transfer	transfer	VERB
ijtc-434	231	15	audit	audit	NOUN
ijtc-434	231	16	research	research	NOUN
ijtc-434	231	17	knowledge	knowledge	NOUN
ijtc-434	231	18	to	to	ADP
ijtc-434	231	19	policymakers	policymaker	NOUN
ijtc-434	231	20	.	.	PUNCT
ijtc-434	232	1	accounting	accounting	NOUN
ijtc-434	232	2	,	,	PUNCT
ijtc-434	232	3	organizations	organization	NOUN
ijtc-434	232	4	and	and	CCONJ
ijtc-434	232	5	society	society	NOUN
ijtc-434	232	6	,	,	PUNCT
ijtc-434	232	7	94	94	NUM
ijtc-434	232	8	,	,	PUNCT
ijtc-434	232	9	101265	101265	NUM
ijtc-434	232	10	.	.	PUNCT
ijtc-434	233	1	https://doi.org/10.1016/j.aos.2021.101265	https://doi.org/10.1016/j.aos.2021.101265	PROPN
ijtc-434	233	2	sanjuan	sanjuan	PROPN
ijtc-434	233	3	,	,	PUNCT
ijtc-434	233	4	a.	a.	NOUN
ijtc-434	233	5	g.	g.	PROPN
ijtc-434	233	6	,	,	PUNCT
ijtc-434	233	7	&	&	CCONJ
ijtc-434	233	8	froese	froese	PROPN
ijtc-434	233	9	,	,	PUNCT
ijtc-434	233	10	t.	t.	PROPN
ijtc-434	233	11	(	(	PUNCT
ijtc-434	233	12	2013	2013	NUM
ijtc-434	233	13	)	)	PUNCT
ijtc-434	233	14	.	.	PUNCT
ijtc-434	234	1	the	the	DET
ijtc-434	234	2	application	application	NOUN
ijtc-434	234	3	of	of	ADP
ijtc-434	234	4	project	project	NOUN
ijtc-434	234	5	management	management	NOUN
ijtc-434	234	6	standards	standard	NOUN
ijtc-434	234	7	and	and	CCONJ
ijtc-434	234	8	success	success	NOUN
ijtc-434	234	9	factors	factor	NOUN
ijtc-434	234	10	to	to	ADP
ijtc-434	234	11	the	the	DET
ijtc-434	234	12	development	development	NOUN
ijtc-434	234	13	of	of	ADP
ijtc-434	234	14	a	a	DET
ijtc-434	234	15	project	project	NOUN
ijtc-434	234	16	management	management	NOUN
ijtc-434	234	17	assessment	assessment	NOUN
ijtc-434	234	18	tool	tool	NOUN
ijtc-434	234	19	.	.	PUNCT
ijtc-434	235	1	procedia	procedia	PROPN
ijtc-434	235	2	social	social	ADJ
ijtc-434	235	3	and	and	CCONJ
ijtc-434	235	4	behavioral	behavioral	ADJ
ijtc-434	235	5	sciences	science	NOUN
ijtc-434	235	6	,	,	PUNCT
ijtc-434	235	7	74	74	NUM
ijtc-434	235	8	,	,	PUNCT
ijtc-434	235	9	91–100	91–100	NUM
ijtc-434	235	10	.	.	PUNCT
ijtc-434	236	1	https://doi.org/10.1016/j.sbspro.2013.03.035	https://doi.org/10.1016/j.sbspro.2013.03.035	NUM
ijtc-434	236	2	seckler	seckler	NOUN
ijtc-434	236	3	,	,	PUNCT
ijtc-434	236	4	c.	c.	NOUN
ijtc-434	236	5	,	,	PUNCT
ijtc-434	236	6	gronewold	gronewold	VERB
ijtc-434	236	7	,	,	PUNCT
ijtc-434	236	8	u.	u.	PROPN
ijtc-434	236	9	,	,	PUNCT
ijtc-434	236	10	&	&	CCONJ
ijtc-434	236	11	reihlen	reihlen	PROPN
ijtc-434	236	12	,	,	PUNCT
ijtc-434	236	13	m.	m.	NOUN
ijtc-434	236	14	(	(	PUNCT
ijtc-434	236	15	2017	2017	NUM
ijtc-434	236	16	)	)	PUNCT
ijtc-434	236	17	.	.	PUNCT
ijtc-434	237	1	an	an	DET
ijtc-434	237	2	error	error	NOUN
ijtc-434	237	3	management	management	NOUN
ijtc-434	237	4	perspective	perspective	NOUN
ijtc-434	237	5	on	on	ADP
ijtc-434	237	6	audit	audit	NOUN
ijtc-434	237	7	quality	quality	NOUN
ijtc-434	237	8	:	:	PUNCT
ijtc-434	237	9	toward	toward	ADP
ijtc-434	237	10	a	a	DET
ijtc-434	237	11	multi	multi	ADJ
ijtc-434	237	12	-	-	ADJ
ijtc-434	237	13	level	level	ADJ
ijtc-434	237	14	model	model	NOUN
ijtc-434	237	15	.	.	PUNCT
ijtc-434	238	1	accounting	accounting	NOUN
ijtc-434	238	2	,	,	PUNCT
ijtc-434	238	3	organizations	organization	NOUN
ijtc-434	238	4	and	and	CCONJ
ijtc-434	238	5	society	society	NOUN
ijtc-434	238	6	,	,	PUNCT
ijtc-434	238	7	62	62	NUM
ijtc-434	238	8	,	,	PUNCT
ijtc-434	238	9	21–42	21–42	NUM
ijtc-434	238	10	.	.	PUNCT
ijtc-434	239	1	https://doi.org/10.1016/j.aos.2017.08.004	https://doi.org/10.1016/j.aos.2017.08.004	VERB
ijtc-434	239	2	setyawati	setyawati	PROPN
ijtc-434	239	3	,	,	PUNCT
ijtc-434	239	4	d.	d.	PROPN
ijtc-434	239	5	,	,	PUNCT
ijtc-434	239	6	&	&	CCONJ
ijtc-434	239	7	bernawati	bernawati	PROPN
ijtc-434	239	8	,	,	PUNCT
ijtc-434	239	9	y.	y.	PROPN
ijtc-434	239	10	(	(	PUNCT
ijtc-434	239	11	2020	2020	NUM
ijtc-434	239	12	)	)	PUNCT
ijtc-434	239	13	.	.	PUNCT
ijtc-434	240	1	internal	internal	ADJ
ijtc-434	240	2	audit	audit	NOUN
ijtc-434	240	3	function	function	PROPN
ijtc-434	240	4	sebagai	sebagai	PROPN
ijtc-434	240	5	penyedia	penyedia	PROPN
ijtc-434	240	6	kenyamanan	kenyamanan	PROPN
ijtc-434	240	7	komite	komite	PROPN
ijtc-434	240	8	audit	audit	PROPN
ijtc-434	240	9	.	.	PUNCT
ijtc-434	241	1	jurnal	jurnal	ADJ
ijtc-434	241	2	akuntansi	akuntansi	PROPN
ijtc-434	241	3	multiparadigma	multiparadigma	PROPN
ijtc-434	241	4	,	,	PUNCT
ijtc-434	241	5	11(3	11(3	NUM
ijtc-434	241	6	)	)	PUNCT
ijtc-434	241	7	.	.	PUNCT
ijtc-434	242	1	https://doi.org/10.21776/ub.jamal.2020.11.3.38	https://doi.org/10.21776/ub.jamal.2020.11.3.38	PROPN
ijtc-434	242	2	singh	singh	PROPN
ijtc-434	242	3	,	,	PUNCT
ijtc-434	242	4	s.	s.	PROPN
ijtc-434	242	5	k.	k.	PROPN
ijtc-434	242	6	,	,	PUNCT
ijtc-434	242	7	gupta	gupta	PROPN
ijtc-434	242	8	,	,	PUNCT
ijtc-434	242	9	s.	s.	PROPN
ijtc-434	242	10	,	,	PUNCT
ijtc-434	242	11	busso	busso	PROPN
ijtc-434	242	12	,	,	PUNCT
ijtc-434	242	13	d.	d.	PROPN
ijtc-434	242	14	,	,	PUNCT
ijtc-434	242	15	&	&	CCONJ
ijtc-434	242	16	kamboj	kamboj	PROPN
ijtc-434	242	17	,	,	PUNCT
ijtc-434	242	18	s.	s.	PROPN
ijtc-434	242	19	(	(	PUNCT
ijtc-434	242	20	2021	2021	NUM
ijtc-434	242	21	)	)	PUNCT
ijtc-434	242	22	.	.	PUNCT
ijtc-434	243	1	top	top	ADJ
ijtc-434	243	2	management	management	NOUN
ijtc-434	243	3	knowledge	knowledge	NOUN
ijtc-434	243	4	value	value	NOUN
ijtc-434	243	5	,	,	PUNCT
ijtc-434	243	6	knowledge	knowledge	NOUN
ijtc-434	243	7	sharing	sharing	NOUN
ijtc-434	243	8	practices	practice	NOUN
ijtc-434	243	9	,	,	PUNCT
ijtc-434	243	10	open	open	ADJ
ijtc-434	243	11	innovation	innovation	NOUN
ijtc-434	243	12	and	and	CCONJ
ijtc-434	243	13	organizational	organizational	ADJ
ijtc-434	243	14	performance	performance	NOUN
ijtc-434	243	15	.	.	PUNCT
ijtc-434	244	1	journal	journal	NOUN
ijtc-434	244	2	of	of	ADP
ijtc-434	244	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-434	244	4	the	the	DET
ijtc-434	244	5	effect	effect	NOUN
ijtc-434	244	6	of	of	ADP
ijtc-434	244	7	competencies	competency	NOUN
ijtc-434	244	8	and	and	CCONJ
ijtc-434	244	9	independence	independence	NOUN
ijtc-434	244	10	internal	internal	ADJ
ijtc-434	244	11	auditors	auditor	NOUN
ijtc-434	244	12	on	on	ADP
ijtc-434	244	13	internal	internal	ADJ
ijtc-434	244	14	audit	audit	NOUN
ijtc-434	244	15	quality	quality	NOUN
ijtc-434	244	16	:	:	PUNCT
ijtc-434	244	17	the	the	DET
ijtc-434	244	18	theoretical	theoretical	ADJ
ijtc-434	244	19	review	review	NOUN
ijtc-434	244	20	approach	approach	NOUN
ijtc-434	244	21	aidi	aidi	PROPN
ijtc-434	244	22	,	,	PUNCT
ijtc-434	244	23	sayuthi	sayuthi	PROPN
ijtc-434	244	24	,	,	PUNCT
ijtc-434	244	25	susanto	susanto	PROPN
ijtc-434	244	26	,	,	PUNCT
ijtc-434	244	27	junaidi	junaidi	NOUN
ijtc-434	244	28	,	,	PUNCT
ijtc-434	244	29	abdurohim	abdurohim	NOUN
ijtc-434	244	30	116	116	NUM
ijtc-434	244	31	|	|	CCONJ
ijtc-434	244	32	ilomata	ilomata	PROPN
ijtc-434	244	33	international	international	ADJ
ijtc-434	244	34	journal	journal	NOUN
ijtc-434	244	35	of	of	ADP
ijtc-434	244	36	tax	tax	PROPN
ijtc-434	244	37	&	&	CCONJ
ijtc-434	244	38	accounting	accounting	PROPN
ijtc-434	244	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-434	244	40	business	business	NOUN
ijtc-434	244	41	research	research	NOUN
ijtc-434	244	42	,	,	PUNCT
ijtc-434	244	43	128	128	NUM
ijtc-434	244	44	,	,	PUNCT
ijtc-434	244	45	788–798	788–798	NUM
ijtc-434	244	46	.	.	PUNCT
ijtc-434	245	1	https://doi.org/10.1016/j.jbusres.2019.04.040	https://doi.org/10.1016/j.jbusres.2019.04.040	NOUN
ijtc-434	245	2	sudharmono	sudharmono	PROPN
ijtc-434	245	3	,	,	PUNCT
ijtc-434	245	4	j.	j.	PROPN
ijtc-434	245	5	,	,	PUNCT
ijtc-434	245	6	&	&	CCONJ
ijtc-434	245	7	tunjungsari	tunjungsari	PROPN
ijtc-434	245	8	,	,	PUNCT
ijtc-434	245	9	h.	h.	PROPN
ijtc-434	245	10	k.	k.	PROPN
ijtc-434	245	11	(	(	PUNCT
ijtc-434	245	12	2021	2021	NUM
ijtc-434	245	13	)	)	PUNCT
ijtc-434	245	14	.	.	PUNCT
ijtc-434	246	1	evaluasi	evaluasi	PROPN
ijtc-434	246	2	penerapan	penerapan	VERB
ijtc-434	246	3	good	good	ADJ
ijtc-434	246	4	corporate	corporate	ADJ
ijtc-434	246	5	governance	governance	NOUN
ijtc-434	246	6	pada	pada	PROPN
ijtc-434	246	7	pt	pt	PROPN
ijtc-434	246	8	bumn	bumn	PROPN
ijtc-434	246	9	abc	abc	PROPN
ijtc-434	246	10	,	,	PUNCT
ijtc-434	246	11	indonesia	indonesia	PROPN
ijtc-434	246	12	.	.	PUNCT
ijtc-434	247	1	jurnal	jurnal	PROPN
ijtc-434	247	2	muara	muara	PROPN
ijtc-434	247	3	ilmu	ilmu	PROPN
ijtc-434	247	4	ekonomi	ekonomi	PROPN
ijtc-434	247	5	dan	dan	PROPN
ijtc-434	247	6	bisnis	bisnis	PROPN
ijtc-434	247	7	,	,	PUNCT
ijtc-434	247	8	5(1	5(1	NUM
ijtc-434	247	9	)	)	PUNCT
ijtc-434	247	10	,	,	PUNCT
ijtc-434	247	11	225–234	225–234	NUM
ijtc-434	247	12	.	.	PUNCT
ijtc-434	248	1	https://doi.org/https://doi.org/10.24912/jmieb.v5i2.11549	https://doi.org/https://doi.org/10.24912/jmieb.v5i2.11549	VERB
ijtc-434	248	2	susanto	susanto	NOUN
ijtc-434	248	3	,	,	PUNCT
ijtc-434	248	4	a.	a.	NOUN
ijtc-434	248	5	(	(	PUNCT
ijtc-434	248	6	2017	2017	NUM
ijtc-434	248	7	)	)	PUNCT
ijtc-434	248	8	.	.	PUNCT
ijtc-434	249	1	sistem	sistem	PROPN
ijtc-434	249	2	informasi	informasi	PROPN
ijtc-434	249	3	akuntansi	akuntansi	PROPN
ijtc-434	249	4	:	:	PUNCT
ijtc-434	249	5	pemahaman	pemahaman	PROPN
ijtc-434	249	6	konsep	konsep	PROPN
ijtc-434	249	7	secara	secara	PROPN
ijtc-434	249	8	terpadu	terpadu	PROPN
ijtc-434	249	9	(	(	PUNCT
ijtc-434	249	10	1st	1st	ADJ
ijtc-434	249	11	ed	ed	NOUN
ijtc-434	249	12	.	.	PUNCT
ijtc-434	249	13	)	)	PUNCT
ijtc-434	249	14	.	.	PUNCT
ijtc-434	250	1	lingga	lingga	PROPN
ijtc-434	250	2	jaya	jaya	PROPN
ijtc-434	250	3	.	.	PUNCT
ijtc-434	251	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1031432	https://opac.perpusnas.go.id/detailopac.aspx?id=1031432	PROPN
ijtc-434	251	2	tong	tong	PROPN
ijtc-434	251	3	,	,	PUNCT
ijtc-434	251	4	l.	l.	PROPN
ijtc-434	251	5	,	,	PUNCT
ijtc-434	251	6	wu	wu	PROPN
ijtc-434	251	7	,	,	PUNCT
ijtc-434	251	8	b.	b.	PROPN
ijtc-434	251	9	,	,	PUNCT
ijtc-434	251	10	&	&	CCONJ
ijtc-434	251	11	zhang	zhang	PROPN
ijtc-434	251	12	,	,	PUNCT
ijtc-434	251	13	m.	m.	NOUN
ijtc-434	251	14	(	(	PUNCT
ijtc-434	251	15	2021	2021	NUM
ijtc-434	251	16	)	)	PUNCT
ijtc-434	251	17	.	.	PUNCT
ijtc-434	252	1	do	do	AUX
ijtc-434	252	2	auditors	auditor	NOUN
ijtc-434	252	3	’	'	PUNCT
ijtc-434	252	4	early	early	ADJ
ijtc-434	252	5	-	-	PUNCT
ijtc-434	252	6	life	life	NOUN
ijtc-434	252	7	socioeconomic	socioeconomic	ADJ
ijtc-434	252	8	opportunities	opportunity	NOUN
ijtc-434	252	9	improve	improve	VERB
ijtc-434	252	10	audit	audit	NOUN
ijtc-434	252	11	quality	quality	NOUN
ijtc-434	252	12	?	?	PUNCT
ijtc-434	253	1	evidence	evidence	NOUN
ijtc-434	253	2	from	from	ADP
ijtc-434	253	3	china	china	PROPN
ijtc-434	253	4	.	.	PUNCT
ijtc-434	254	1	the	the	DET
ijtc-434	254	2	british	british	PROPN
ijtc-434	254	3	accounting	accounting	PROPN
ijtc-434	254	4	review	review	PROPN
ijtc-434	254	5	,	,	PUNCT
ijtc-434	254	6	101040	101040	NUM
ijtc-434	254	7	.	.	PUNCT
ijtc-434	255	1	https://doi.org/10.1016/j.bar.2021.101040	https://doi.org/10.1016/j.bar.2021.101040	NOUN
ijtc-434	255	2	tugiman	tugiman	NOUN
ijtc-434	255	3	,	,	PUNCT
ijtc-434	255	4	h.	h.	PROPN
ijtc-434	255	5	(	(	PUNCT
ijtc-434	255	6	2016	2016	NUM
ijtc-434	255	7	)	)	PUNCT
ijtc-434	255	8	.	.	PUNCT
ijtc-434	256	1	standar	standar	PROPN
ijtc-434	256	2	profesional	profesional	PROPN
ijtc-434	256	3	audit	audit	PROPN
ijtc-434	256	4	internal	internal	ADJ
ijtc-434	256	5	(	(	PUNCT
ijtc-434	256	6	4th	4th	ADJ
ijtc-434	256	7	ed	ed	NOUN
ijtc-434	256	8	.	.	PUNCT
ijtc-434	256	9	)	)	PUNCT
ijtc-434	256	10	.	.	PUNCT
ijtc-434	257	1	kanisius	kanisius	NOUN
ijtc-434	257	2	.	.	PUNCT
ijtc-434	258	1	https://openlibrary.telkomuniversity.ac.id/pustaka/10303/standar-profesional-auditinternal.html	https://openlibrary.telkomuniversity.ac.id/pustaka/10303/standar-profesional-auditinternal.html	PROPN
ijtc-434	258	2	weisner	weisner	NOUN
ijtc-434	258	3	,	,	PUNCT
ijtc-434	258	4	m.	m.	NOUN
ijtc-434	258	5	m.	m.	NOUN
ijtc-434	258	6	,	,	PUNCT
ijtc-434	258	7	&	&	CCONJ
ijtc-434	258	8	sutton	sutton	PROPN
ijtc-434	258	9	,	,	PUNCT
ijtc-434	258	10	s.	s.	PROPN
ijtc-434	258	11	g.	g.	PROPN
ijtc-434	258	12	(	(	PUNCT
ijtc-434	258	13	2015	2015	NUM
ijtc-434	258	14	)	)	PUNCT
ijtc-434	258	15	.	.	PUNCT
ijtc-434	259	1	when	when	SCONJ
ijtc-434	259	2	the	the	DET
ijtc-434	259	3	world	world	NOUN
ijtc-434	259	4	is	be	AUX
ijtc-434	259	5	n’t	not	PART
ijtc-434	259	6	always	always	ADV
ijtc-434	259	7	flat	flat	ADJ
ijtc-434	259	8	:	:	PUNCT
ijtc-434	259	9	the	the	DET
ijtc-434	259	10	impact	impact	NOUN
ijtc-434	259	11	of	of	ADP
ijtc-434	259	12	psychological	psychological	ADJ
ijtc-434	259	13	distance	distance	NOUN
ijtc-434	259	14	on	on	ADP
ijtc-434	259	15	auditors	auditor	NOUN
ijtc-434	259	16	’	’	PART
ijtc-434	259	17	reliance	reliance	NOUN
ijtc-434	259	18	on	on	ADP
ijtc-434	259	19	specialists	specialist	NOUN
ijtc-434	259	20	.	.	PUNCT
ijtc-434	260	1	international	international	ADJ
ijtc-434	260	2	journal	journal	PROPN
ijtc-434	260	3	of	of	ADP
ijtc-434	260	4	accounting	accounting	NOUN
ijtc-434	260	5	information	information	NOUN
ijtc-434	260	6	systems	system	NOUN
ijtc-434	260	7	,	,	PUNCT
ijtc-434	260	8	16	16	NUM
ijtc-434	260	9	,	,	PUNCT
ijtc-434	260	10	23–41	23–41	NUM
ijtc-434	260	11	.	.	PUNCT
ijtc-434	261	1	https://doi.org/10.1016/j.accinf.2014.11.001	https://doi.org/10.1016/j.accinf.2014.11.001	VERB
ijtc-434	261	2	yurniwati	yurniwati	NOUN
ijtc-434	261	3	,	,	PUNCT
ijtc-434	261	4	&	&	CCONJ
ijtc-434	261	5	rizaldi	rizaldi	PROPN
ijtc-434	261	6	,	,	PUNCT
ijtc-434	261	7	a.	a.	NOUN
ijtc-434	261	8	(	(	PUNCT
ijtc-434	261	9	2015	2015	NUM
ijtc-434	261	10	)	)	PUNCT
ijtc-434	261	11	.	.	PUNCT
ijtc-434	262	1	control	control	PROPN
ijtc-434	262	2	environment	environment	NOUN
ijtc-434	262	3	analysis	analysis	NOUN
ijtc-434	262	4	at	at	ADP
ijtc-434	262	5	government	government	NOUN
ijtc-434	262	6	internal	internal	ADJ
ijtc-434	262	7	control	control	NOUN
ijtc-434	262	8	system	system	NOUN
ijtc-434	262	9	:	:	PUNCT
ijtc-434	262	10	indonesia	indonesia	PROPN
ijtc-434	262	11	case	case	NOUN
ijtc-434	262	12	.	.	PUNCT
ijtc-434	263	1	procedia	procedia	PROPN
ijtc-434	263	2	social	social	ADJ
ijtc-434	263	3	and	and	CCONJ
ijtc-434	263	4	behavioral	behavioral	ADJ
ijtc-434	263	5	sciences	science	NOUN
ijtc-434	263	6	,	,	PUNCT
ijtc-434	263	7	211	211	NUM
ijtc-434	263	8	,	,	PUNCT
ijtc-434	263	9	844–850	844–850	NUM
ijtc-434	263	10	.	.	PUNCT
ijtc-434	264	1	https://doi.org/10.1016/j.sbspro.2015.11.111	https://doi.org/10.1016/j.sbspro.2015.11.111	VERB
ijtc-434	264	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ