id	sid	tid	token	lemma	pos
ajbmeb-2022	1	1	american	american	PROPN
ajbmeb-2022	1	2	journal	journal	PROPN
ajbmeb-2022	1	3	of	of	ADP
ajbmeb-2022	1	4	business	business	NOUN
ajbmeb-2022	1	5	management	management	NOUN
ajbmeb-2022	1	6	,	,	PUNCT
ajbmeb-2022	1	7	economics	economic	NOUN
ajbmeb-2022	1	8	and	and	CCONJ
ajbmeb-2022	1	9	banking	banking	NOUN
ajbmeb-2022	1	10	issn	issn	PROPN
ajbmeb-2022	1	11	(	(	PUNCT
ajbmeb-2022	1	12	e	e	NOUN
ajbmeb-2022	1	13	):	):	PUNCT
ajbmeb-2022	1	14	2832	2832	NUM
ajbmeb-2022	1	15	-	-	SYM
ajbmeb-2022	1	16	8078	8078	NUM
ajbmeb-2022	1	17	volume	volume	NOUN
ajbmeb-2022	1	18	23	23	NUM
ajbmeb-2022	1	19	,	,	PUNCT
ajbmeb-2022	1	20	|	|	ADV
ajbmeb-2022	1	21	april	april	PROPN
ajbmeb-2022	1	22	2024	2024	NUM
ajbmeb-2022	1	23	p	p	NOUN
ajbmeb-2022	1	24	a	a	DET
ajbmeb-2022	1	25	g	g	NOUN
ajbmeb-2022	1	26	e	e	NOUN
ajbmeb-2022	1	27	|	|	NOUN
ajbmeb-2022	1	28	208	208	NUM
ajbmeb-2022	1	29	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2022	1	30	transformation	transformation	NOUN
ajbmeb-2022	1	31	of	of	ADP
ajbmeb-2022	1	32	audit	audit	NOUN
ajbmeb-2022	1	33	service	service	NOUN
ajbmeb-2022	1	34	guzal	guzal	NOUN
ajbmeb-2022	1	35	yashinovna	yashinovna	PROPN
ajbmeb-2022	1	36	babaeva	babaeva	PROPN
ajbmeb-2022	1	37	tashkent	tashkent	PROPN
ajbmeb-2022	1	38	state	state	PROPN
ajbmeb-2022	1	39	university	university	PROPN
ajbmeb-2022	1	40	of	of	ADP
ajbmeb-2022	1	41	economics	economics	PROPN
ajbmeb-2022	1	42	associate	associate	NOUN
ajbmeb-2022	1	43	professor	professor	NOUN
ajbmeb-2022	1	44	of	of	ADP
ajbmeb-2022	1	45	the	the	DET
ajbmeb-2022	1	46	department	department	NOUN
ajbmeb-2022	1	47	“	"	PUNCT
ajbmeb-2022	1	48	banking	banking	NOUN
ajbmeb-2022	1	49	accounting	accounting	NOUN
ajbmeb-2022	1	50	and	and	CCONJ
ajbmeb-2022	1	51	audit	audit	NOUN
ajbmeb-2022	1	52	”	"	PUNCT
ajbmeb-2022	1	53	babaeva	babaeva	NOUN
ajbmeb-2022	1	54	-	-	PUNCT
ajbmeb-2022	1	55	guzal	guzal	NOUN
ajbmeb-2022	2	1	@mail.ru	@mail.ru	PROPN
ajbmeb-2022	2	2	+99893	+99893	NUM
ajbmeb-2022	2	3	563	563	NUM
ajbmeb-2022	2	4	40	40	NUM
ajbmeb-2022	2	5	83	83	NUM
ajbmeb-2022	2	6	sagdiana	sagdiana	PROPN
ajbmeb-2022	2	7	doniyor	doniyor	PROPN
ajbmeb-2022	2	8	qizi	qizi	PROPN
ajbmeb-2022	2	9	namozova	namozova	PROPN
ajbmeb-2022	2	10	tashkent	tashkent	PROPN
ajbmeb-2022	2	11	state	state	PROPN
ajbmeb-2022	2	12	university	university	PROPN
ajbmeb-2022	2	13	of	of	ADP
ajbmeb-2022	2	14	economics	economic	NOUN
ajbmeb-2022	2	15	,	,	PUNCT
ajbmeb-2022	2	16	3rd	3rd	ADJ
ajbmeb-2022	2	17	year	year	NOUN
ajbmeb-2022	2	18	,	,	PUNCT
ajbmeb-2022	2	19	group	group	NOUN
ajbmeb-2022	2	20	bia-40	bia-40	NOUN
ajbmeb-2022	2	21	19wolf30@gmail.com	19wolf30@gmail.com	PROPN
ajbmeb-2022	3	1	+998	+998	NUM
ajbmeb-2022	3	2	90	90	NUM
ajbmeb-2022	3	3	067	067	NUM
ajbmeb-2022	3	4	-	-	SYM
ajbmeb-2022	3	5	19	19	NUM
ajbmeb-2022	3	6	-	-	SYM
ajbmeb-2022	3	7	10	10	NUM
ajbmeb-2022	3	8	a	a	DET
ajbmeb-2022	3	9	b	b	PROPN
ajbmeb-2022	3	10	s	s	ADP
ajbmeb-2022	3	11	t	t	PROPN
ajbmeb-2022	3	12	r	r	NOUN
ajbmeb-2022	3	13	a	a	DET
ajbmeb-2022	3	14	c	c	NOUN
ajbmeb-2022	3	15	t	t	NOUN
ajbmeb-2022	3	16	k	k	X
ajbmeb-2022	3	17	e	e	PROPN
ajbmeb-2022	3	18	y	y	PROPN
ajbmeb-2022	3	19	w	w	NOUN
ajbmeb-2022	3	20	o	o	NOUN
ajbmeb-2022	3	21	r	r	NOUN
ajbmeb-2022	3	22	d	d	X
ajbmeb-2022	3	23	s	s	NOUN
ajbmeb-2022	3	24	in	in	ADP
ajbmeb-2022	3	25	this	this	DET
ajbmeb-2022	3	26	paper	paper	NOUN
ajbmeb-2022	3	27	,	,	PUNCT
ajbmeb-2022	3	28	the	the	DET
ajbmeb-2022	3	29	authors	author	NOUN
ajbmeb-2022	3	30	attempt	attempt	VERB
ajbmeb-2022	3	31	to	to	PART
ajbmeb-2022	3	32	formulate	formulate	VERB
ajbmeb-2022	3	33	a	a	DET
ajbmeb-2022	3	34	new	new	ADJ
ajbmeb-2022	3	35	definition	definition	NOUN
ajbmeb-2022	3	36	of	of	ADP
ajbmeb-2022	3	37	the	the	DET
ajbmeb-2022	3	38	concept	concept	NOUN
ajbmeb-2022	3	39	of	of	ADP
ajbmeb-2022	3	40	modern	modern	ADJ
ajbmeb-2022	3	41	audit	audit	NOUN
ajbmeb-2022	3	42	as	as	ADP
ajbmeb-2022	3	43	a	a	DET
ajbmeb-2022	3	44	process	process	NOUN
ajbmeb-2022	3	45	in	in	ADP
ajbmeb-2022	3	46	which	which	PRON
ajbmeb-2022	3	47	internal	internal	ADJ
ajbmeb-2022	3	48	auditors	auditor	NOUN
ajbmeb-2022	3	49	use	use	VERB
ajbmeb-2022	3	50	information	information	NOUN
ajbmeb-2022	3	51	and	and	CCONJ
ajbmeb-2022	3	52	communication	communication	NOUN
ajbmeb-2022	3	53	technologies	technology	NOUN
ajbmeb-2022	3	54	(	(	PUNCT
ajbmeb-2022	3	55	ict	ict	PROPN
ajbmeb-2022	3	56	)	)	PUNCT
ajbmeb-2022	3	57	in	in	ADP
ajbmeb-2022	3	58	conjunction	conjunction	NOUN
ajbmeb-2022	3	59	with	with	ADP
ajbmeb-2022	3	60	analytical	analytical	ADJ
ajbmeb-2022	3	61	procedures	procedure	NOUN
ajbmeb-2022	3	62	to	to	PART
ajbmeb-2022	3	63	collect	collect	VERB
ajbmeb-2022	3	64	electronic	electronic	ADJ
ajbmeb-2022	3	65	evidence	evidence	NOUN
ajbmeb-2022	3	66	,	,	PUNCT
ajbmeb-2022	3	67	interact	interact	VERB
ajbmeb-2022	3	68	with	with	ADP
ajbmeb-2022	3	69	the	the	DET
ajbmeb-2022	3	70	auditee	auditee	NOUN
ajbmeb-2022	3	71	,	,	PUNCT
ajbmeb-2022	3	72	and	and	CCONJ
ajbmeb-2022	3	73	prepare	prepare	VERB
ajbmeb-2022	3	74	a	a	DET
ajbmeb-2022	3	75	report	report	NOUN
ajbmeb-2022	3	76	on	on	ADP
ajbmeb-2022	3	77	the	the	DET
ajbmeb-2022	3	78	reliability	reliability	NOUN
ajbmeb-2022	3	79	of	of	ADP
ajbmeb-2022	3	80	financial	financial	ADJ
ajbmeb-2022	3	81	data	datum	NOUN
ajbmeb-2022	3	82	and	and	CCONJ
ajbmeb-2022	3	83	internal	internal	ADJ
ajbmeb-2022	3	84	control	control	NOUN
ajbmeb-2022	3	85	systems	system	NOUN
ajbmeb-2022	3	86	regardless	regardless	ADV
ajbmeb-2022	3	87	of	of	ADP
ajbmeb-2022	3	88	the	the	DET
ajbmeb-2022	3	89	auditor	auditor	NOUN
ajbmeb-2022	3	90	's	's	PART
ajbmeb-2022	3	91	physical	physical	ADJ
ajbmeb-2022	3	92	location	location	NOUN
ajbmeb-2022	3	93	.	.	PUNCT
ajbmeb-2022	4	1	based	base	VERB
ajbmeb-2022	4	2	on	on	ADP
ajbmeb-2022	4	3	research	research	NOUN
ajbmeb-2022	4	4	on	on	ADP
ajbmeb-2022	4	5	virtual	virtual	ADJ
ajbmeb-2022	4	6	teams	team	NOUN
ajbmeb-2022	4	7	and	and	CCONJ
ajbmeb-2022	4	8	analysis	analysis	NOUN
ajbmeb-2022	4	9	of	of	ADP
ajbmeb-2022	4	10	internal	internal	ADJ
ajbmeb-2022	4	11	audit	audit	NOUN
ajbmeb-2022	4	12	activities	activity	NOUN
ajbmeb-2022	4	13	,	,	PUNCT
ajbmeb-2022	4	14	we	we	PRON
ajbmeb-2022	4	15	present	present	VERB
ajbmeb-2022	4	16	a	a	DET
ajbmeb-2022	4	17	research	research	NOUN
ajbmeb-2022	4	18	framework	framework	NOUN
ajbmeb-2022	4	19	that	that	PRON
ajbmeb-2022	4	20	defines	define	VERB
ajbmeb-2022	4	21	the	the	DET
ajbmeb-2022	4	22	areas	area	NOUN
ajbmeb-2022	4	23	in	in	ADP
ajbmeb-2022	4	24	which	which	PRON
ajbmeb-2022	4	25	ict	ict	NOUN
ajbmeb-2022	4	26	and	and	CCONJ
ajbmeb-2022	4	27	automated	automate	VERB
ajbmeb-2022	4	28	audit	audit	NOUN
ajbmeb-2022	4	29	analytics	analytic	NOUN
ajbmeb-2022	4	30	allow	allow	VERB
ajbmeb-2022	4	31	auditors	auditor	NOUN
ajbmeb-2022	4	32	to	to	PART
ajbmeb-2022	4	33	work	work	VERB
ajbmeb-2022	4	34	remotely	remotely	ADV
ajbmeb-2022	4	35	,	,	PUNCT
ajbmeb-2022	4	36	reduce	reduce	VERB
ajbmeb-2022	4	37	travel	travel	NOUN
ajbmeb-2022	4	38	expenses	expense	NOUN
ajbmeb-2022	4	39	and	and	CCONJ
ajbmeb-2022	4	40	wait	wait	VERB
ajbmeb-2022	4	41	times	time	NOUN
ajbmeb-2022	4	42	,	,	PUNCT
ajbmeb-2022	4	43	and	and	CCONJ
ajbmeb-2022	4	44	improve	improve	VERB
ajbmeb-2022	4	45	efficiency	efficiency	NOUN
ajbmeb-2022	4	46	and	and	CCONJ
ajbmeb-2022	4	47	coverage	coverage	NOUN
ajbmeb-2022	4	48	.	.	PUNCT
ajbmeb-2022	5	1	audit	audit	NOUN
ajbmeb-2022	5	2	innovation	innovation	NOUN
ajbmeb-2022	5	3	,	,	PUNCT
ajbmeb-2022	5	4	remote	remote	ADJ
ajbmeb-2022	5	5	audit	audit	NOUN
ajbmeb-2022	5	6	,	,	PUNCT
ajbmeb-2022	5	7	continuous	continuous	ADJ
ajbmeb-2022	5	8	audit	audit	NOUN
ajbmeb-2022	5	9	,	,	PUNCT
ajbmeb-2022	5	10	internal	internal	ADJ
ajbmeb-2022	5	11	audit	audit	NOUN
ajbmeb-2022	5	12	:	:	PUNCT
ajbmeb-2022	5	13	communication	communication	NOUN
ajbmeb-2022	5	14	;	;	PUNCT
ajbmeb-2022	5	15	evidence	evidence	NOUN
ajbmeb-2022	5	16	,	,	PUNCT
ajbmeb-2022	5	17	virtual	virtual	ADJ
ajbmeb-2022	5	18	teams	team	NOUN
ajbmeb-2022	5	19	,	,	PUNCT
ajbmeb-2022	5	20	information	information	NOUN
ajbmeb-2022	5	21	and	and	CCONJ
ajbmeb-2022	5	22	communication	communication	NOUN
ajbmeb-2022	5	23	technologies	technology	NOUN
ajbmeb-2022	5	24	(	(	PUNCT
ajbmeb-2022	5	25	ict	ict	PROPN
ajbmeb-2022	5	26	)	)	PUNCT
ajbmeb-2022	5	27	.	.	PUNCT
ajbmeb-2022	6	1	introduction	introduction	NOUN
ajbmeb-2022	6	2	auditing	auditing	NOUN
ajbmeb-2022	6	3	has	have	AUX
ajbmeb-2022	6	4	been	be	AUX
ajbmeb-2022	6	5	a	a	DET
ajbmeb-2022	6	6	constantly	constantly	ADV
ajbmeb-2022	6	7	changing	change	VERB
ajbmeb-2022	6	8	discipline	discipline	NOUN
ajbmeb-2022	6	9	since	since	SCONJ
ajbmeb-2022	6	10	its	its	PRON
ajbmeb-2022	6	11	inception	inception	NOUN
ajbmeb-2022	6	12	over	over	ADP
ajbmeb-2022	6	13	100	100	NUM
ajbmeb-2022	6	14	years	year	NOUN
ajbmeb-2022	6	15	ago	ago	ADV
ajbmeb-2022	6	16	.	.	PUNCT
ajbmeb-2022	7	1	but	but	CCONJ
ajbmeb-2022	7	2	how	how	SCONJ
ajbmeb-2022	7	3	much	much	ADJ
ajbmeb-2022	7	4	have	have	VERB
ajbmeb-2022	7	5	the	the	DET
ajbmeb-2022	7	6	challenges	challenge	NOUN
ajbmeb-2022	7	7	facing	face	VERB
ajbmeb-2022	7	8	accountants	accountant	NOUN
ajbmeb-2022	7	9	changed	change	VERB
ajbmeb-2022	7	10	in	in	ADP
ajbmeb-2022	7	11	the	the	DET
ajbmeb-2022	7	12	last	last	ADJ
ajbmeb-2022	7	13	decade	decade	NOUN
ajbmeb-2022	7	14	?	?	PUNCT
ajbmeb-2022	8	1	today	today	NOUN
ajbmeb-2022	8	2	,	,	PUNCT
ajbmeb-2022	8	3	auditing	auditing	NOUN
ajbmeb-2022	8	4	continues	continue	VERB
ajbmeb-2022	8	5	to	to	PART
ajbmeb-2022	8	6	face	face	VERB
ajbmeb-2022	8	7	a	a	DET
ajbmeb-2022	8	8	number	number	NOUN
ajbmeb-2022	8	9	of	of	ADP
ajbmeb-2022	8	10	unresolved	unresolved	ADJ
ajbmeb-2022	8	11	issues	issue	NOUN
ajbmeb-2022	8	12	,	,	PUNCT
ajbmeb-2022	8	13	such	such	ADJ
ajbmeb-2022	8	14	as	as	ADP
ajbmeb-2022	8	15	:	:	PUNCT
ajbmeb-2022	8	16	the	the	DET
ajbmeb-2022	8	17	need	need	NOUN
ajbmeb-2022	8	18	to	to	PART
ajbmeb-2022	8	19	keep	keep	VERB
ajbmeb-2022	8	20	pace	pace	NOUN
ajbmeb-2022	8	21	with	with	ADP
ajbmeb-2022	8	22	different	different	ADJ
ajbmeb-2022	8	23	business	business	NOUN
ajbmeb-2022	8	24	models	model	NOUN
ajbmeb-2022	8	25	;	;	PUNCT
ajbmeb-2022	8	26	the	the	DET
ajbmeb-2022	8	27	emergence	emergence	NOUN
ajbmeb-2022	8	28	of	of	ADP
ajbmeb-2022	8	29	new	new	ADJ
ajbmeb-2022	8	30	technologies	technology	NOUN
ajbmeb-2022	8	31	that	that	PRON
ajbmeb-2022	8	32	are	be	AUX
ajbmeb-2022	8	33	constantly	constantly	ADV
ajbmeb-2022	8	34	changing	change	VERB
ajbmeb-2022	8	35	the	the	DET
ajbmeb-2022	8	36	way	way	NOUN
ajbmeb-2022	8	37	we	we	PRON
ajbmeb-2022	8	38	live	live	VERB
ajbmeb-2022	8	39	and	and	CCONJ
ajbmeb-2022	8	40	do	do	VERB
ajbmeb-2022	8	41	business	business	NOUN
ajbmeb-2022	8	42	;	;	PUNCT
ajbmeb-2022	8	43	the	the	DET
ajbmeb-2022	8	44	increase	increase	NOUN
ajbmeb-2022	8	45	and	and	CCONJ
ajbmeb-2022	8	46	tightening	tightening	NOUN
ajbmeb-2022	8	47	of	of	ADP
ajbmeb-2022	8	48	regulatory	regulatory	ADJ
ajbmeb-2022	8	49	requirements	requirement	NOUN
ajbmeb-2022	8	50	with	with	ADP
ajbmeb-2022	8	51	a	a	DET
ajbmeb-2022	8	52	comprehensive	comprehensive	ADJ
ajbmeb-2022	8	53	impact	impact	NOUN
ajbmeb-2022	8	54	on	on	ADP
ajbmeb-2022	8	55	all	all	DET
ajbmeb-2022	8	56	sectors	sector	NOUN
ajbmeb-2022	8	57	.	.	PUNCT
ajbmeb-2022	9	1	such	such	DET
ajbmeb-2022	9	2	a	a	DET
ajbmeb-2022	9	3	change	change	NOUN
ajbmeb-2022	9	4	in	in	ADP
ajbmeb-2022	9	5	business	business	NOUN
ajbmeb-2022	9	6	and	and	CCONJ
ajbmeb-2022	9	7	regulatory	regulatory	ADJ
ajbmeb-2022	9	8	circumstances	circumstance	NOUN
ajbmeb-2022	9	9	has	have	VERB
ajbmeb-2022	9	10	significant	significant	ADJ
ajbmeb-2022	9	11	consequences	consequence	NOUN
ajbmeb-2022	9	12	.	.	PUNCT
ajbmeb-2022	10	1	auditors	auditor	NOUN
ajbmeb-2022	10	2	are	be	AUX
ajbmeb-2022	10	3	faced	face	VERB
ajbmeb-2022	10	4	with	with	ADP
ajbmeb-2022	10	5	the	the	DET
ajbmeb-2022	10	6	task	task	NOUN
ajbmeb-2022	10	7	of	of	ADP
ajbmeb-2022	10	8	not	not	PART
ajbmeb-2022	10	9	only	only	ADV
ajbmeb-2022	10	10	deciding	decide	VERB
ajbmeb-2022	10	11	how	how	SCONJ
ajbmeb-2022	10	12	to	to	PART
ajbmeb-2022	10	13	implement	implement	VERB
ajbmeb-2022	10	14	these	these	DET
ajbmeb-2022	10	15	changes	change	NOUN
ajbmeb-2022	10	16	into	into	ADP
ajbmeb-2022	10	17	their	their	PRON
ajbmeb-2022	10	18	own	own	ADJ
ajbmeb-2022	10	19	business	business	NOUN
ajbmeb-2022	10	20	and	and	CCONJ
ajbmeb-2022	10	21	activities	activity	NOUN
ajbmeb-2022	10	22	,	,	PUNCT
ajbmeb-2022	10	23	but	but	CCONJ
ajbmeb-2022	10	24	also	also	ADV
ajbmeb-2022	10	25	considering	consider	VERB
ajbmeb-2022	10	26	how	how	SCONJ
ajbmeb-2022	10	27	the	the	DET
ajbmeb-2022	10	28	news	news	NOUN
ajbmeb-2022	10	29	will	will	AUX
ajbmeb-2022	10	30	affect	affect	VERB
ajbmeb-2022	10	31	their	their	PRON
ajbmeb-2022	10	32	clients	client	NOUN
ajbmeb-2022	10	33	or	or	CCONJ
ajbmeb-2022	10	34	those	those	PRON
ajbmeb-2022	10	35	with	with	ADP
ajbmeb-2022	10	36	whom	whom	PRON
ajbmeb-2022	10	37	they	they	PRON
ajbmeb-2022	10	38	do	do	VERB
ajbmeb-2022	10	39	business	business	NOUN
ajbmeb-2022	10	40	.	.	PUNCT
ajbmeb-2022	11	1	american	american	ADJ
ajbmeb-2022	11	2	journal	journal	PROPN
ajbmeb-2022	11	3	of	of	ADP
ajbmeb-2022	11	4	business	business	NOUN
ajbmeb-2022	11	5	management	management	NOUN
ajbmeb-2022	11	6	,	,	PUNCT
ajbmeb-2022	11	7	economics	economic	NOUN
ajbmeb-2022	11	8	and	and	CCONJ
ajbmeb-2022	11	9	banking	banking	NOUN
ajbmeb-2022	11	10	volume	volume	NOUN
ajbmeb-2022	11	11	23	23	NUM
ajbmeb-2022	11	12	april	april	PROPN
ajbmeb-2022	11	13	2024	2024	NUM
ajbmeb-2022	11	14	p	p	NOUN
ajbmeb-2022	11	15	a	a	DET
ajbmeb-2022	11	16	g	g	NOUN
ajbmeb-2022	11	17	e	e	NOUN
ajbmeb-2022	11	18	|	|	NOUN
ajbmeb-2022	11	19	209	209	NUM
ajbmeb-2022	11	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2022	11	21	audit	audit	NOUN
ajbmeb-2022	11	22	as	as	ADP
ajbmeb-2022	11	23	a	a	DET
ajbmeb-2022	11	24	complex	complex	ADJ
ajbmeb-2022	11	25	process	process	NOUN
ajbmeb-2022	11	26	the	the	DET
ajbmeb-2022	11	27	audit	audit	NOUN
ajbmeb-2022	11	28	is	be	AUX
ajbmeb-2022	11	29	a	a	DET
ajbmeb-2022	11	30	multifaceted	multifaceted	ADJ
ajbmeb-2022	11	31	and	and	CCONJ
ajbmeb-2022	11	32	complex	complex	ADJ
ajbmeb-2022	11	33	process	process	NOUN
ajbmeb-2022	11	34	aimed	aim	VERB
ajbmeb-2022	11	35	at	at	ADP
ajbmeb-2022	11	36	achieving	achieve	VERB
ajbmeb-2022	11	37	high	high	ADJ
ajbmeb-2022	11	38	-	-	PUNCT
ajbmeb-2022	11	39	quality	quality	NOUN
ajbmeb-2022	11	40	results	result	NOUN
ajbmeb-2022	11	41	and	and	CCONJ
ajbmeb-2022	11	42	work	work	NOUN
ajbmeb-2022	11	43	efficiency	efficiency	NOUN
ajbmeb-2022	11	44	(	(	PUNCT
ajbmeb-2022	11	45	i.e.	i.e.	X
ajbmeb-2022	11	46	,	,	PUNCT
ajbmeb-2022	11	47	minimizing	minimize	VERB
ajbmeb-2022	11	48	audit	audit	NOUN
ajbmeb-2022	11	49	risk	risk	NOUN
ajbmeb-2022	11	50	)	)	PUNCT
ajbmeb-2022	11	51	.	.	PUNCT
ajbmeb-2022	12	1	auditing	auditing	NOUN
ajbmeb-2022	12	2	activities	activity	NOUN
ajbmeb-2022	12	3	are	be	AUX
ajbmeb-2022	12	4	the	the	DET
ajbmeb-2022	12	5	entrepreneurial	entrepreneurial	ADJ
ajbmeb-2022	12	6	activities	activity	NOUN
ajbmeb-2022	12	7	of	of	ADP
ajbmeb-2022	12	8	audit	audit	NOUN
ajbmeb-2022	12	9	organizations	organization	NOUN
ajbmeb-2022	12	10	to	to	PART
ajbmeb-2022	12	11	provide	provide	VERB
ajbmeb-2022	12	12	audit	audit	NOUN
ajbmeb-2022	12	13	services	service	NOUN
ajbmeb-2022	12	14	.	.	PUNCT
ajbmeb-2022	13	1	[	[	X
ajbmeb-2022	13	2	1	1	X
ajbmeb-2022	13	3	]	]	PUNCT
ajbmeb-2022	13	4	being	be	AUX
ajbmeb-2022	13	5	entrepreneurial	entrepreneurial	ADJ
ajbmeb-2022	13	6	by	by	ADP
ajbmeb-2022	13	7	definition	definition	NOUN
ajbmeb-2022	13	8	,	,	PUNCT
ajbmeb-2022	13	9	the	the	DET
ajbmeb-2022	13	10	activities	activity	NOUN
ajbmeb-2022	13	11	of	of	ADP
ajbmeb-2022	13	12	auditors	auditor	NOUN
ajbmeb-2022	13	13	and	and	CCONJ
ajbmeb-2022	13	14	audit	audit	NOUN
ajbmeb-2022	13	15	firms	firm	NOUN
ajbmeb-2022	13	16	always	always	ADV
ajbmeb-2022	13	17	strive	strive	VERB
ajbmeb-2022	13	18	to	to	PART
ajbmeb-2022	13	19	minimize	minimize	VERB
ajbmeb-2022	13	20	costs	cost	NOUN
ajbmeb-2022	13	21	.	.	PUNCT
ajbmeb-2022	14	1	it	it	PRON
ajbmeb-2022	14	2	is	be	AUX
ajbmeb-2022	14	3	obvious	obvious	ADJ
ajbmeb-2022	14	4	that	that	SCONJ
ajbmeb-2022	14	5	it	it	PRON
ajbmeb-2022	14	6	is	be	AUX
ajbmeb-2022	14	7	not	not	PART
ajbmeb-2022	14	8	possible	possible	ADJ
ajbmeb-2022	14	9	to	to	PART
ajbmeb-2022	14	10	achieve	achieve	VERB
ajbmeb-2022	14	11	both	both	PRON
ajbmeb-2022	14	12	minimum	minimum	ADJ
ajbmeb-2022	14	13	costs	cost	NOUN
ajbmeb-2022	14	14	and	and	CCONJ
ajbmeb-2022	14	15	minimum	minimum	ADJ
ajbmeb-2022	14	16	audit	audit	NOUN
ajbmeb-2022	14	17	risk	risk	NOUN
ajbmeb-2022	14	18	at	at	ADP
ajbmeb-2022	14	19	the	the	DET
ajbmeb-2022	14	20	same	same	ADJ
ajbmeb-2022	14	21	time	time	NOUN
ajbmeb-2022	14	22	.	.	PUNCT
ajbmeb-2022	15	1	since	since	SCONJ
ajbmeb-2022	15	2	a	a	DET
ajbmeb-2022	15	3	decrease	decrease	NOUN
ajbmeb-2022	15	4	in	in	ADP
ajbmeb-2022	15	5	audit	audit	NOUN
ajbmeb-2022	15	6	risk	risk	NOUN
ajbmeb-2022	15	7	is	be	AUX
ajbmeb-2022	15	8	inevitably	inevitably	ADV
ajbmeb-2022	15	9	associated	associate	VERB
ajbmeb-2022	15	10	with	with	ADP
ajbmeb-2022	15	11	an	an	DET
ajbmeb-2022	15	12	increase	increase	NOUN
ajbmeb-2022	15	13	in	in	ADP
ajbmeb-2022	15	14	the	the	DET
ajbmeb-2022	15	15	sample	sample	NOUN
ajbmeb-2022	15	16	size	size	NOUN
ajbmeb-2022	15	17	(	(	PUNCT
ajbmeb-2022	15	18	an	an	DET
ajbmeb-2022	15	19	increase	increase	NOUN
ajbmeb-2022	15	20	in	in	ADP
ajbmeb-2022	15	21	labor	labor	NOUN
ajbmeb-2022	15	22	costs	cost	NOUN
ajbmeb-2022	15	23	)	)	PUNCT
ajbmeb-2022	15	24	or	or	CCONJ
ajbmeb-2022	15	25	with	with	ADP
ajbmeb-2022	15	26	the	the	DET
ajbmeb-2022	15	27	involvement	involvement	NOUN
ajbmeb-2022	15	28	of	of	ADP
ajbmeb-2022	15	29	more	more	ADV
ajbmeb-2022	15	30	experienced	experienced	ADJ
ajbmeb-2022	15	31	specialists	specialist	NOUN
ajbmeb-2022	15	32	(	(	PUNCT
ajbmeb-2022	15	33	an	an	DET
ajbmeb-2022	15	34	increase	increase	NOUN
ajbmeb-2022	15	35	in	in	ADP
ajbmeb-2022	15	36	cost	cost	NOUN
ajbmeb-2022	15	37	)	)	PUNCT
ajbmeb-2022	15	38	.	.	PUNCT
ajbmeb-2022	16	1	thus	thus	ADV
ajbmeb-2022	16	2	,	,	PUNCT
ajbmeb-2022	16	3	the	the	DET
ajbmeb-2022	16	4	auditor	auditor	NOUN
ajbmeb-2022	16	5	faces	face	VERB
ajbmeb-2022	16	6	the	the	DET
ajbmeb-2022	16	7	task	task	NOUN
ajbmeb-2022	16	8	of	of	ADP
ajbmeb-2022	16	9	optimization	optimization	NOUN
ajbmeb-2022	16	10	:	:	PUNCT
ajbmeb-2022	16	11	to	to	PART
ajbmeb-2022	16	12	minimize	minimize	VERB
ajbmeb-2022	16	13	the	the	DET
ajbmeb-2022	16	14	costs	cost	NOUN
ajbmeb-2022	16	15	of	of	ADP
ajbmeb-2022	16	16	conducting	conduct	VERB
ajbmeb-2022	16	17	the	the	DET
ajbmeb-2022	16	18	audit	audit	NOUN
ajbmeb-2022	16	19	at	at	ADP
ajbmeb-2022	16	20	an	an	DET
ajbmeb-2022	16	21	acceptable	acceptable	ADJ
ajbmeb-2022	16	22	level	level	NOUN
ajbmeb-2022	16	23	of	of	ADP
ajbmeb-2022	16	24	risk	risk	NOUN
ajbmeb-2022	16	25	,	,	PUNCT
ajbmeb-2022	16	26	or	or	CCONJ
ajbmeb-2022	16	27	to	to	PART
ajbmeb-2022	16	28	minimize	minimize	VERB
ajbmeb-2022	16	29	the	the	DET
ajbmeb-2022	16	30	audit	audit	NOUN
ajbmeb-2022	16	31	risk	risk	NOUN
ajbmeb-2022	16	32	at	at	ADP
ajbmeb-2022	16	33	acceptable	acceptable	ADJ
ajbmeb-2022	16	34	labor	labor	NOUN
ajbmeb-2022	16	35	costs	cost	NOUN
ajbmeb-2022	16	36	.	.	PUNCT
ajbmeb-2022	17	1	to	to	PART
ajbmeb-2022	17	2	approach	approach	VERB
ajbmeb-2022	17	3	the	the	DET
ajbmeb-2022	17	4	optimal	optimal	ADJ
ajbmeb-2022	17	5	option	option	NOUN
ajbmeb-2022	17	6	for	for	ADP
ajbmeb-2022	17	7	conducting	conduct	VERB
ajbmeb-2022	17	8	an	an	DET
ajbmeb-2022	17	9	audit	audit	NOUN
ajbmeb-2022	17	10	,	,	PUNCT
ajbmeb-2022	17	11	it	it	PRON
ajbmeb-2022	17	12	must	must	AUX
ajbmeb-2022	17	13	be	be	AUX
ajbmeb-2022	17	14	properly	properly	ADV
ajbmeb-2022	17	15	planned	plan	VERB
ajbmeb-2022	17	16	.	.	PUNCT
ajbmeb-2022	18	1	therefore	therefore	ADV
ajbmeb-2022	18	2	,	,	PUNCT
ajbmeb-2022	18	3	we	we	PRON
ajbmeb-2022	18	4	can	can	AUX
ajbmeb-2022	18	5	say	say	VERB
ajbmeb-2022	18	6	that	that	SCONJ
ajbmeb-2022	18	7	the	the	DET
ajbmeb-2022	18	8	goal	goal	NOUN
ajbmeb-2022	18	9	of	of	ADP
ajbmeb-2022	18	10	planning	planning	NOUN
ajbmeb-2022	18	11	is	be	AUX
ajbmeb-2022	18	12	to	to	PART
ajbmeb-2022	18	13	ensure	ensure	VERB
ajbmeb-2022	18	14	that	that	SCONJ
ajbmeb-2022	18	15	the	the	DET
ajbmeb-2022	18	16	audit	audit	NOUN
ajbmeb-2022	18	17	is	be	AUX
ajbmeb-2022	18	18	carried	carry	VERB
ajbmeb-2022	18	19	out	out	ADP
ajbmeb-2022	18	20	in	in	ADP
ajbmeb-2022	18	21	the	the	DET
ajbmeb-2022	18	22	best	good	ADJ
ajbmeb-2022	18	23	(	(	PUNCT
ajbmeb-2022	18	24	optimal	optimal	ADJ
ajbmeb-2022	18	25	)	)	PUNCT
ajbmeb-2022	18	26	way	way	NOUN
ajbmeb-2022	18	27	from	from	ADP
ajbmeb-2022	18	28	the	the	DET
ajbmeb-2022	18	29	point	point	NOUN
ajbmeb-2022	18	30	of	of	ADP
ajbmeb-2022	18	31	view	view	NOUN
ajbmeb-2022	18	32	of	of	ADP
ajbmeb-2022	18	33	the	the	DET
ajbmeb-2022	18	34	ratio	ratio	NOUN
ajbmeb-2022	18	35	of	of	ADP
ajbmeb-2022	18	36	possible	possible	ADJ
ajbmeb-2022	18	37	audit	audit	NOUN
ajbmeb-2022	18	38	risk	risk	NOUN
ajbmeb-2022	18	39	and	and	CCONJ
ajbmeb-2022	18	40	audit	audit	NOUN
ajbmeb-2022	18	41	costs	cost	NOUN
ajbmeb-2022	18	42	.	.	PUNCT
ajbmeb-2022	19	1	remote	remote	ADJ
ajbmeb-2022	19	2	audit	audit	NOUN
ajbmeb-2022	19	3	as	as	ADP
ajbmeb-2022	19	4	a	a	DET
ajbmeb-2022	19	5	new	new	ADJ
ajbmeb-2022	19	6	approach	approach	NOUN
ajbmeb-2022	19	7	audit	audit	NOUN
ajbmeb-2022	19	8	practitioners	practitioner	NOUN
ajbmeb-2022	19	9	are	be	AUX
ajbmeb-2022	19	10	gradually	gradually	ADV
ajbmeb-2022	19	11	introducing	introduce	VERB
ajbmeb-2022	19	12	communication	communication	NOUN
ajbmeb-2022	19	13	and	and	CCONJ
ajbmeb-2022	19	14	analytical	analytical	ADJ
ajbmeb-2022	19	15	technologies	technology	NOUN
ajbmeb-2022	19	16	to	to	PART
ajbmeb-2022	19	17	scale	scale	VERB
ajbmeb-2022	19	18	,	,	PUNCT
ajbmeb-2022	19	19	change	change	NOUN
ajbmeb-2022	19	20	timelines	timeline	NOUN
ajbmeb-2022	19	21	,	,	PUNCT
ajbmeb-2022	19	22	and	and	CCONJ
ajbmeb-2022	19	23	reduce	reduce	VERB
ajbmeb-2022	19	24	the	the	DET
ajbmeb-2022	19	25	cost	cost	NOUN
ajbmeb-2022	19	26	of	of	ADP
ajbmeb-2022	19	27	audit	audit	NOUN
ajbmeb-2022	19	28	processes	process	NOUN
ajbmeb-2022	19	29	.	.	PUNCT
ajbmeb-2022	20	1	these	these	DET
ajbmeb-2022	20	2	efforts	effort	NOUN
ajbmeb-2022	20	3	were	be	AUX
ajbmeb-2022	20	4	mainly	mainly	ADV
ajbmeb-2022	20	5	episodic	episodic	ADJ
ajbmeb-2022	20	6	and	and	CCONJ
ajbmeb-2022	20	7	did	do	AUX
ajbmeb-2022	20	8	not	not	PART
ajbmeb-2022	20	9	have	have	VERB
ajbmeb-2022	20	10	a	a	DET
ajbmeb-2022	20	11	holistic	holistic	ADJ
ajbmeb-2022	20	12	theoretical	theoretical	ADJ
ajbmeb-2022	20	13	positioning	positioning	NOUN
ajbmeb-2022	20	14	.	.	PUNCT
ajbmeb-2022	21	1	a	a	DET
ajbmeb-2022	21	2	significant	significant	ADJ
ajbmeb-2022	21	3	part	part	NOUN
ajbmeb-2022	21	4	of	of	ADP
ajbmeb-2022	21	5	the	the	DET
ajbmeb-2022	21	6	research	research	NOUN
ajbmeb-2022	21	7	literature	literature	NOUN
ajbmeb-2022	21	8	is	be	AUX
ajbmeb-2022	21	9	devoted	devote	VERB
ajbmeb-2022	21	10	to	to	ADP
ajbmeb-2022	21	11	audit	audit	NOUN
ajbmeb-2022	21	12	automation	automation	NOUN
ajbmeb-2022	21	13	,	,	PUNCT
ajbmeb-2022	21	14	however	however	ADV
ajbmeb-2022	21	15	,	,	PUNCT
ajbmeb-2022	21	16	less	less	ADJ
ajbmeb-2022	21	17	attention	attention	NOUN
ajbmeb-2022	21	18	is	be	AUX
ajbmeb-2022	21	19	paid	pay	VERB
ajbmeb-2022	21	20	to	to	ADP
ajbmeb-2022	21	21	one	one	NUM
ajbmeb-2022	21	22	of	of	ADP
ajbmeb-2022	21	23	the	the	DET
ajbmeb-2022	21	24	main	main	ADJ
ajbmeb-2022	21	25	advantages	advantage	NOUN
ajbmeb-2022	21	26	of	of	ADP
ajbmeb-2022	21	27	technologies	technology	NOUN
ajbmeb-2022	21	28	in	in	ADP
ajbmeb-2022	21	29	auditing	audit	VERB
ajbmeb-2022	21	30	the	the	DET
ajbmeb-2022	21	31	ability	ability	NOUN
ajbmeb-2022	21	32	to	to	PART
ajbmeb-2022	21	33	reduce	reduce	VERB
ajbmeb-2022	21	34	the	the	DET
ajbmeb-2022	21	35	amount	amount	NOUN
ajbmeb-2022	21	36	of	of	ADP
ajbmeb-2022	21	37	on	on	ADP
ajbmeb-2022	21	38	-	-	PUNCT
ajbmeb-2022	21	39	site	site	NOUN
ajbmeb-2022	21	40	audit	audit	NOUN
ajbmeb-2022	21	41	work	work	NOUN
ajbmeb-2022	21	42	and	and	CCONJ
ajbmeb-2022	21	43	shift	shift	VERB
ajbmeb-2022	21	44	it	it	PRON
ajbmeb-2022	21	45	to	to	ADP
ajbmeb-2022	21	46	remote	remote	ADJ
ajbmeb-2022	21	47	employees	employee	NOUN
ajbmeb-2022	21	48	.	.	PUNCT
ajbmeb-2022	22	1	while	while	SCONJ
ajbmeb-2022	22	2	continuous	continuous	ADJ
ajbmeb-2022	22	3	auditing	auditing	NOUN
ajbmeb-2022	22	4	expands	expand	VERB
ajbmeb-2022	22	5	the	the	DET
ajbmeb-2022	22	6	scope	scope	NOUN
ajbmeb-2022	22	7	of	of	ADP
ajbmeb-2022	22	8	auditing	auditing	NOUN
ajbmeb-2022	22	9	,	,	PUNCT
ajbmeb-2022	22	10	allowing	allow	VERB
ajbmeb-2022	22	11	procedures	procedure	NOUN
ajbmeb-2022	22	12	to	to	PART
ajbmeb-2022	22	13	be	be	AUX
ajbmeb-2022	22	14	carried	carry	VERB
ajbmeb-2022	22	15	out	out	ADP
ajbmeb-2022	22	16	on	on	ADP
ajbmeb-2022	22	17	an	an	DET
ajbmeb-2022	22	18	ongoing	ongoing	ADJ
ajbmeb-2022	22	19	basis	basis	NOUN
ajbmeb-2022	22	20	and	and	CCONJ
ajbmeb-2022	22	21	on	on	ADP
ajbmeb-2022	22	22	demand	demand	NOUN
ajbmeb-2022	22	23	,	,	PUNCT
ajbmeb-2022	22	24	remote	remote	ADJ
ajbmeb-2022	22	25	auditing	auditing	NOUN
ajbmeb-2022	22	26	reduces	reduce	VERB
ajbmeb-2022	22	27	the	the	DET
ajbmeb-2022	22	28	location	location	NOUN
ajbmeb-2022	22	29	requirements	requirement	NOUN
ajbmeb-2022	22	30	for	for	ADP
ajbmeb-2022	22	31	auditors	auditor	NOUN
ajbmeb-2022	22	32	,	,	PUNCT
ajbmeb-2022	22	33	allowing	allow	VERB
ajbmeb-2022	22	34	them	they	PRON
ajbmeb-2022	22	35	to	to	PART
ajbmeb-2022	22	36	distribute	distribute	VERB
ajbmeb-2022	22	37	audit	audit	NOUN
ajbmeb-2022	22	38	tasks	task	NOUN
ajbmeb-2022	22	39	between	between	ADP
ajbmeb-2022	22	40	on	on	ADP
ajbmeb-2022	22	41	-	-	PUNCT
ajbmeb-2022	22	42	site	site	NOUN
ajbmeb-2022	22	43	and	and	CCONJ
ajbmeb-2022	22	44	remote	remote	ADJ
ajbmeb-2022	22	45	audit	audit	NOUN
ajbmeb-2022	22	46	team	team	NOUN
ajbmeb-2022	22	47	members	member	NOUN
ajbmeb-2022	22	48	.	.	PUNCT
ajbmeb-2022	23	1	adding	add	VERB
ajbmeb-2022	23	2	a	a	DET
ajbmeb-2022	23	3	remote	remote	ADJ
ajbmeb-2022	23	4	internal	internal	ADJ
ajbmeb-2022	23	5	audit	audit	NOUN
ajbmeb-2022	23	6	component	component	NOUN
ajbmeb-2022	23	7	is	be	AUX
ajbmeb-2022	23	8	not	not	PART
ajbmeb-2022	23	9	just	just	ADV
ajbmeb-2022	23	10	a	a	DET
ajbmeb-2022	23	11	side	side	NOUN
ajbmeb-2022	23	12	benefit	benefit	NOUN
ajbmeb-2022	23	13	of	of	ADP
ajbmeb-2022	23	14	audit	audit	NOUN
ajbmeb-2022	23	15	automation	automation	NOUN
ajbmeb-2022	23	16	,	,	PUNCT
ajbmeb-2022	23	17	it	it	PRON
ajbmeb-2022	23	18	is	be	AUX
ajbmeb-2022	23	19	a	a	DET
ajbmeb-2022	23	20	driving	drive	VERB
ajbmeb-2022	23	21	force	force	NOUN
ajbmeb-2022	23	22	for	for	ADP
ajbmeb-2022	23	23	the	the	DET
ajbmeb-2022	23	24	use	use	NOUN
ajbmeb-2022	23	25	of	of	ADP
ajbmeb-2022	23	26	technology	technology	NOUN
ajbmeb-2022	23	27	and	and	CCONJ
ajbmeb-2022	23	28	an	an	DET
ajbmeb-2022	23	29	opportunity	opportunity	NOUN
ajbmeb-2022	23	30	to	to	PART
ajbmeb-2022	23	31	rethink	rethink	VERB
ajbmeb-2022	23	32	the	the	DET
ajbmeb-2022	23	33	approach	approach	NOUN
ajbmeb-2022	23	34	to	to	ADP
ajbmeb-2022	23	35	auditing	auditing	NOUN
ajbmeb-2022	23	36	.	.	PUNCT
ajbmeb-2022	24	1	we	we	PRON
ajbmeb-2022	24	2	define	define	VERB
ajbmeb-2022	24	3	the	the	DET
ajbmeb-2022	24	4	term	term	NOUN
ajbmeb-2022	24	5	"	"	PUNCT
ajbmeb-2022	24	6	remote	remote	ADJ
ajbmeb-2022	24	7	audit	audit	NOUN
ajbmeb-2022	24	8	"	"	PUNCT
ajbmeb-2022	24	9	as	as	SCONJ
ajbmeb-2022	24	10	follows	follow	VERB
ajbmeb-2022	24	11	:	:	PUNCT
ajbmeb-2022	24	12	a	a	DET
ajbmeb-2022	24	13	process	process	NOUN
ajbmeb-2022	24	14	in	in	ADP
ajbmeb-2022	24	15	which	which	PRON
ajbmeb-2022	24	16	auditors	auditor	NOUN
ajbmeb-2022	24	17	use	use	VERB
ajbmeb-2022	24	18	information	information	NOUN
ajbmeb-2022	24	19	and	and	CCONJ
ajbmeb-2022	24	20	communication	communication	NOUN
ajbmeb-2022	24	21	technologies	technology	NOUN
ajbmeb-2022	24	22	(	(	PUNCT
ajbmeb-2022	24	23	ict	ict	PROPN
ajbmeb-2022	24	24	)	)	PUNCT
ajbmeb-2022	24	25	and	and	CCONJ
ajbmeb-2022	24	26	data	datum	NOUN
ajbmeb-2022	24	27	analytics	analytic	NOUN
ajbmeb-2022	24	28	to	to	PART
ajbmeb-2022	24	29	assess	assess	VERB
ajbmeb-2022	24	30	the	the	DET
ajbmeb-2022	24	31	reliability	reliability	NOUN
ajbmeb-2022	24	32	of	of	ADP
ajbmeb-2022	24	33	financial	financial	ADJ
ajbmeb-2022	24	34	data	datum	NOUN
ajbmeb-2022	24	35	and	and	CCONJ
ajbmeb-2022	24	36	internal	internal	ADJ
ajbmeb-2022	24	37	controls	control	NOUN
ajbmeb-2022	24	38	,	,	PUNCT
ajbmeb-2022	24	39	collect	collect	VERB
ajbmeb-2022	24	40	electronic	electronic	ADJ
ajbmeb-2022	24	41	evidence	evidence	NOUN
ajbmeb-2022	24	42	,	,	PUNCT
ajbmeb-2022	24	43	and	and	CCONJ
ajbmeb-2022	24	44	interact	interact	VERB
ajbmeb-2022	24	45	with	with	ADP
ajbmeb-2022	24	46	the	the	DET
ajbmeb-2022	24	47	auditee	auditee	NOUN
ajbmeb-2022	24	48	.	.	PUNCT
ajbmeb-2022	25	1	[	[	X
ajbmeb-2022	25	2	2	2	X
ajbmeb-2022	25	3	]	]	PUNCT
ajbmeb-2022	25	4	the	the	DET
ajbmeb-2022	25	5	two	two	NUM
ajbmeb-2022	25	6	main	main	ADJ
ajbmeb-2022	25	7	elements	element	NOUN
ajbmeb-2022	25	8	of	of	ADP
ajbmeb-2022	25	9	remote	remote	ADJ
ajbmeb-2022	25	10	auditing	auditing	NOUN
ajbmeb-2022	25	11	ict	ict	NOUN
ajbmeb-2022	25	12	and	and	CCONJ
ajbmeb-2022	25	13	analytics	analytic	NOUN
ajbmeb-2022	25	14	provide	provide	VERB
ajbmeb-2022	25	15	the	the	DET
ajbmeb-2022	25	16	basis	basis	NOUN
ajbmeb-2022	25	17	for	for	ADP
ajbmeb-2022	25	18	future	future	ADJ
ajbmeb-2022	25	19	research	research	NOUN
ajbmeb-2022	25	20	on	on	ADP
ajbmeb-2022	25	21	the	the	DET
ajbmeb-2022	25	22	technical	technical	ADJ
ajbmeb-2022	25	23	and	and	CCONJ
ajbmeb-2022	25	24	behavioral	behavioral	ADJ
ajbmeb-2022	25	25	aspects	aspect	NOUN
ajbmeb-2022	25	26	of	of	ADP
ajbmeb-2022	25	27	remote	remote	ADJ
ajbmeb-2022	25	28	auditing	auditing	NOUN
ajbmeb-2022	25	29	.	.	PUNCT
ajbmeb-2022	26	1	figure	figure	NOUN
ajbmeb-2022	26	2	1	1	NUM
ajbmeb-2022	26	3	illustrates	illustrate	VERB
ajbmeb-2022	26	4	these	these	DET
ajbmeb-2022	26	5	elements	element	NOUN
ajbmeb-2022	26	6	.	.	PUNCT
ajbmeb-2022	27	1	both	both	PRON
ajbmeb-2022	27	2	on	on	ADP
ajbmeb-2022	27	3	-	-	PUNCT
ajbmeb-2022	27	4	site	site	NOUN
ajbmeb-2022	27	5	and	and	CCONJ
ajbmeb-2022	27	6	remotely	remotely	ADV
ajbmeb-2022	27	7	,	,	PUNCT
ajbmeb-2022	27	8	audit	audit	NOUN
ajbmeb-2022	27	9	team	team	NOUN
ajbmeb-2022	27	10	members	member	NOUN
ajbmeb-2022	27	11	use	use	VERB
ajbmeb-2022	27	12	ict	ict	PROPN
ajbmeb-2022	27	13	to	to	PART
ajbmeb-2022	27	14	interact	interact	VERB
ajbmeb-2022	27	15	with	with	ADP
ajbmeb-2022	27	16	both	both	DET
ajbmeb-2022	27	17	process	process	NOUN
ajbmeb-2022	27	18	managers	manager	NOUN
ajbmeb-2022	27	19	and	and	CCONJ
ajbmeb-2022	27	20	each	each	DET
ajbmeb-2022	27	21	other	other	ADJ
ajbmeb-2022	27	22	.	.	PUNCT
ajbmeb-2022	28	1	auditors	auditor	NOUN
ajbmeb-2022	28	2	also	also	ADV
ajbmeb-2022	28	3	use	use	VERB
ajbmeb-2022	28	4	automated	automate	VERB
ajbmeb-2022	28	5	tools	tool	NOUN
ajbmeb-2022	28	6	to	to	PART
ajbmeb-2022	28	7	extract	extract	VERB
ajbmeb-2022	28	8	and	and	CCONJ
ajbmeb-2022	28	9	analyze	analyze	VERB
ajbmeb-2022	28	10	data	datum	NOUN
ajbmeb-2022	28	11	from	from	ADP
ajbmeb-2022	28	12	the	the	DET
ajbmeb-2022	28	13	audited	audit	VERB
ajbmeb-2022	28	14	organization	organization	NOUN
ajbmeb-2022	28	15	's	's	PART
ajbmeb-2022	28	16	systems	system	NOUN
ajbmeb-2022	28	17	to	to	PART
ajbmeb-2022	28	18	verify	verify	VERB
ajbmeb-2022	28	19	internal	internal	ADJ
ajbmeb-2022	28	20	controls	control	NOUN
ajbmeb-2022	28	21	and	and	CCONJ
ajbmeb-2022	28	22	transactions	transaction	NOUN
ajbmeb-2022	28	23	.	.	PUNCT
ajbmeb-2022	29	1	conclusion	conclusion	NOUN
ajbmeb-2022	29	2	as	as	ADP
ajbmeb-2022	29	3	the	the	DET
ajbmeb-2022	29	4	cost	cost	NOUN
ajbmeb-2022	29	5	of	of	ADP
ajbmeb-2022	29	6	technology	technology	NOUN
ajbmeb-2022	29	7	and	and	CCONJ
ajbmeb-2022	29	8	internet	internet	NOUN
ajbmeb-2022	29	9	access	access	NOUN
ajbmeb-2022	29	10	continues	continue	VERB
ajbmeb-2022	29	11	to	to	PART
ajbmeb-2022	29	12	decline	decline	VERB
ajbmeb-2022	29	13	and	and	CCONJ
ajbmeb-2022	29	14	budget	budget	NOUN
ajbmeb-2022	29	15	pressure	pressure	NOUN
ajbmeb-2022	29	16	mounts	mount	NOUN
ajbmeb-2022	29	17	,	,	PUNCT
ajbmeb-2022	29	18	more	more	ADJ
ajbmeb-2022	29	19	and	and	CCONJ
ajbmeb-2022	29	20	more	more	ADV
ajbmeb-2022	29	21	internal	internal	ADJ
ajbmeb-2022	29	22	audit	audit	NOUN
ajbmeb-2022	29	23	groups	group	NOUN
ajbmeb-2022	29	24	are	be	AUX
ajbmeb-2022	29	25	using	use	VERB
ajbmeb-2022	29	26	remote	remote	ADJ
ajbmeb-2022	29	27	audit	audit	NOUN
ajbmeb-2022	29	28	technologies	technology	NOUN
ajbmeb-2022	29	29	.	.	PUNCT
ajbmeb-2022	30	1	additional	additional	ADJ
ajbmeb-2022	30	2	motivations	motivation	NOUN
ajbmeb-2022	30	3	for	for	ADP
ajbmeb-2022	30	4	organizations	organization	NOUN
ajbmeb-2022	30	5	to	to	PART
ajbmeb-2022	30	6	conduct	conduct	VERB
ajbmeb-2022	30	7	remote	remote	ADJ
ajbmeb-2022	30	8	audits	audits	NOUN
ajbmeb-2022	30	9	include	include	VERB
ajbmeb-2022	30	10	improving	improve	VERB
ajbmeb-2022	30	11	audit	audit	NOUN
ajbmeb-2022	30	12	quality	quality	NOUN
ajbmeb-2022	30	13	,	,	PUNCT
ajbmeb-2022	30	14	increasing	increase	VERB
ajbmeb-2022	30	15	client	client	NOUN
ajbmeb-2022	30	16	contact	contact	NOUN
ajbmeb-2022	30	17	time	time	NOUN
ajbmeb-2022	30	18	,	,	PUNCT
ajbmeb-2022	30	19	increasing	increase	VERB
ajbmeb-2022	30	20	auditor	auditor	NOUN
ajbmeb-2022	30	21	contact	contact	NOUN
ajbmeb-2022	30	22	time	time	NOUN
ajbmeb-2022	30	23	,	,	PUNCT
ajbmeb-2022	30	24	expanding	expand	VERB
ajbmeb-2022	30	25	audit	audit	NOUN
ajbmeb-2022	30	26	coverage	coverage	NOUN
ajbmeb-2022	30	27	,	,	PUNCT
ajbmeb-2022	30	28	and	and	CCONJ
ajbmeb-2022	30	29	reducing	reduce	VERB
ajbmeb-2022	30	30	travel	travel	NOUN
ajbmeb-2022	30	31	and	and	CCONJ
ajbmeb-2022	30	32	entertainment	entertainment	NOUN
ajbmeb-2022	30	33	expenses	expense	NOUN
ajbmeb-2022	30	34	.	.	PUNCT
ajbmeb-2022	31	1	american	american	ADJ
ajbmeb-2022	31	2	journal	journal	PROPN
ajbmeb-2022	31	3	of	of	ADP
ajbmeb-2022	31	4	business	business	NOUN
ajbmeb-2022	31	5	management	management	NOUN
ajbmeb-2022	31	6	,	,	PUNCT
ajbmeb-2022	31	7	economics	economic	NOUN
ajbmeb-2022	31	8	and	and	CCONJ
ajbmeb-2022	31	9	banking	banking	NOUN
ajbmeb-2022	31	10	volume	volume	NOUN
ajbmeb-2022	31	11	23	23	NUM
ajbmeb-2022	31	12	april	april	PROPN
ajbmeb-2022	31	13	2024	2024	NUM
ajbmeb-2022	31	14	p	p	NOUN
ajbmeb-2022	31	15	a	a	DET
ajbmeb-2022	31	16	g	g	NOUN
ajbmeb-2022	31	17	e	e	NOUN
ajbmeb-2022	31	18	|	|	ADV
ajbmeb-2022	31	19	210	210	NUM
ajbmeb-2022	31	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2022	31	21	figure	figure	NOUN
ajbmeb-2022	31	22	1	1	NUM
ajbmeb-2022	31	23	.	.	PUNCT
ajbmeb-2022	31	24	components	component	NOUN
ajbmeb-2022	31	25	of	of	ADP
ajbmeb-2022	31	26	remote	remote	ADJ
ajbmeb-2022	31	27	auditing	auditing	NOUN
ajbmeb-2022	31	28	research	research	NOUN
ajbmeb-2022	31	29	questions	question	NOUN
ajbmeb-2022	31	30	remain	remain	VERB
ajbmeb-2022	31	31	open	open	ADJ
ajbmeb-2022	31	32	before	before	ADP
ajbmeb-2022	31	33	the	the	DET
ajbmeb-2022	31	34	remote	remote	ADJ
ajbmeb-2022	31	35	audit	audit	NOUN
ajbmeb-2022	31	36	component	component	NOUN
ajbmeb-2022	31	37	,	,	PUNCT
ajbmeb-2022	31	38	which	which	PRON
ajbmeb-2022	31	39	concern	concern	NOUN
ajbmeb-2022	31	40	both	both	DET
ajbmeb-2022	31	41	technical	technical	ADJ
ajbmeb-2022	31	42	design	design	NOUN
ajbmeb-2022	31	43	and	and	CCONJ
ajbmeb-2022	31	44	behavioral	behavioral	ADJ
ajbmeb-2022	31	45	effects	effect	NOUN
ajbmeb-2022	31	46	.	.	PUNCT
ajbmeb-2022	32	1	for	for	ADP
ajbmeb-2022	32	2	example	example	NOUN
ajbmeb-2022	32	3	:	:	PUNCT
ajbmeb-2022	32	4	•	•	ADP
ajbmeb-2022	32	5	to	to	ADP
ajbmeb-2022	32	6	what	what	DET
ajbmeb-2022	32	7	extent	extent	NOUN
ajbmeb-2022	32	8	can	can	AUX
ajbmeb-2022	32	9	the	the	DET
ajbmeb-2022	32	10	audit	audit	NOUN
ajbmeb-2022	32	11	process	process	NOUN
ajbmeb-2022	32	12	be	be	AUX
ajbmeb-2022	32	13	extended	extend	VERB
ajbmeb-2022	32	14	using	use	VERB
ajbmeb-2022	32	15	ict	ict	NOUN
ajbmeb-2022	32	16	?	?	PUNCT
ajbmeb-2022	33	1	how	how	SCONJ
ajbmeb-2022	33	2	will	will	AUX
ajbmeb-2022	33	3	auditors	auditor	NOUN
ajbmeb-2022	33	4	form	form	VERB
ajbmeb-2022	33	5	their	their	PRON
ajbmeb-2022	33	6	virtual	virtual	ADJ
ajbmeb-2022	33	7	teams	team	NOUN
ajbmeb-2022	33	8	?	?	PUNCT
ajbmeb-2022	34	1	•	•	NOUN
ajbmeb-2022	34	2	will	will	AUX
ajbmeb-2022	34	3	employees	employee	NOUN
ajbmeb-2022	34	4	be	be	AUX
ajbmeb-2022	34	5	deterred	deter	VERB
ajbmeb-2022	34	6	from	from	ADP
ajbmeb-2022	34	7	committing	commit	VERB
ajbmeb-2022	34	8	fraud	fraud	NOUN
ajbmeb-2022	34	9	if	if	SCONJ
ajbmeb-2022	34	10	they	they	PRON
ajbmeb-2022	34	11	are	be	AUX
ajbmeb-2022	34	12	aware	aware	ADJ
ajbmeb-2022	34	13	of	of	ADP
ajbmeb-2022	34	14	the	the	DET
ajbmeb-2022	34	15	existence	existence	NOUN
ajbmeb-2022	34	16	of	of	ADP
ajbmeb-2022	34	17	remote	remote	ADJ
ajbmeb-2022	34	18	auditing	auditing	NOUN
ajbmeb-2022	34	19	?	?	PUNCT
ajbmeb-2022	35	1	as	as	ADP
ajbmeb-2022	35	2	for	for	ADP
ajbmeb-2022	35	3	the	the	DET
ajbmeb-2022	35	4	last	last	ADJ
ajbmeb-2022	35	5	question	question	NOUN
ajbmeb-2022	35	6	,	,	PUNCT
ajbmeb-2022	35	7	we	we	PRON
ajbmeb-2022	35	8	expect	expect	VERB
ajbmeb-2022	35	9	that	that	SCONJ
ajbmeb-2022	35	10	a	a	DET
ajbmeb-2022	35	11	more	more	ADV
ajbmeb-2022	35	12	intense	intense	ADJ
ajbmeb-2022	35	13	deterrent	deterrent	NOUN
ajbmeb-2022	35	14	effect	effect	NOUN
ajbmeb-2022	35	15	will	will	AUX
ajbmeb-2022	35	16	be	be	AUX
ajbmeb-2022	35	17	observed	observe	VERB
ajbmeb-2022	35	18	when	when	SCONJ
ajbmeb-2022	35	19	remote	remote	ADJ
ajbmeb-2022	35	20	auditing	auditing	NOUN
ajbmeb-2022	35	21	is	be	AUX
ajbmeb-2022	35	22	combined	combine	VERB
ajbmeb-2022	35	23	with	with	ADP
ajbmeb-2022	35	24	continuous	continuous	ADJ
ajbmeb-2022	35	25	monitoring	monitoring	NOUN
ajbmeb-2022	35	26	,	,	PUNCT
ajbmeb-2022	35	27	as	as	SCONJ
ajbmeb-2022	35	28	shown	show	VERB
ajbmeb-2022	35	29	in	in	ADP
ajbmeb-2022	35	30	figure	figure	NOUN
ajbmeb-2022	35	31	2	2	NUM
ajbmeb-2022	35	32	,	,	PUNCT
ajbmeb-2022	35	33	comparable	comparable	ADJ
ajbmeb-2022	35	34	to	to	ADP
ajbmeb-2022	35	35	that	that	PRON
ajbmeb-2022	35	36	observed	observe	VERB
ajbmeb-2022	35	37	when	when	SCONJ
ajbmeb-2022	35	38	surveillance	surveillance	NOUN
ajbmeb-2022	35	39	cameras	camera	NOUN
ajbmeb-2022	35	40	are	be	AUX
ajbmeb-2022	35	41	installed	instal	VERB
ajbmeb-2022	35	42	in	in	ADP
ajbmeb-2022	35	43	retail	retail	ADJ
ajbmeb-2022	35	44	stores	store	NOUN
ajbmeb-2022	35	45	.	.	PUNCT
ajbmeb-2022	36	1	figure	figure	NOUN
ajbmeb-2022	36	2	2	2	NUM
ajbmeb-2022	36	3	.	.	PUNCT
ajbmeb-2022	37	1	the	the	DET
ajbmeb-2022	37	2	effect	effect	NOUN
ajbmeb-2022	37	3	of	of	ADP
ajbmeb-2022	37	4	the	the	DET
ajbmeb-2022	37	5	deterrent	deterrent	NOUN
ajbmeb-2022	37	6	effect	effect	NOUN
ajbmeb-2022	37	7	of	of	ADP
ajbmeb-2022	37	8	violations	violation	NOUN
ajbmeb-2022	37	9	in	in	ADP
ajbmeb-2022	37	10	traditional	traditional	ADJ
ajbmeb-2022	37	11	and	and	CCONJ
ajbmeb-2022	37	12	remote	remote	ADJ
ajbmeb-2022	37	13	auditing	auditing	NOUN
ajbmeb-2022	37	14	d	d	NOUN
ajbmeb-2022	37	15	is	be	AUX
ajbmeb-2022	37	16	ta	ta	ADP
ajbmeb-2022	37	17	n	n	CCONJ
ajbmeb-2022	38	1	tl	tl	PROPN
ajbmeb-2022	38	2	y	y	PROPN
ajbmeb-2022	38	3	o	o	X
ajbmeb-2022	38	4	ff	ff	INTJ
ajbmeb-2022	38	5	lin	lin	PROPN
ajbmeb-2022	38	6	e	e	PROPN
ajbmeb-2022	38	7	audit	audit	NOUN
ajbmeb-2022	38	8	team	team	NOUN
ajbmeb-2022	38	9	managers	manager	NOUN
ajbmeb-2022	38	10	audit	audit	NOUN
ajbmeb-2022	38	11	team	team	NOUN
ajbmeb-2022	38	12	communication	communication	NOUN
ajbmeb-2022	38	13	(	(	PUNCT
ajbmeb-2022	38	14	ict	ict	PROPN
ajbmeb-2022	38	15	)	)	PUNCT
ajbmeb-2022	38	16	extraction	extraction	NOUN
ajbmeb-2022	38	17	and	and	CCONJ
ajbmeb-2022	38	18	analytics	analytic	NOUN
ajbmeb-2022	38	19	american	american	PROPN
ajbmeb-2022	38	20	journal	journal	PROPN
ajbmeb-2022	38	21	of	of	ADP
ajbmeb-2022	38	22	business	business	NOUN
ajbmeb-2022	38	23	management	management	NOUN
ajbmeb-2022	38	24	,	,	PUNCT
ajbmeb-2022	38	25	economics	economic	NOUN
ajbmeb-2022	38	26	and	and	CCONJ
ajbmeb-2022	38	27	banking	banking	NOUN
ajbmeb-2022	38	28	volume	volume	NOUN
ajbmeb-2022	38	29	23	23	NUM
ajbmeb-2022	38	30	april	april	PROPN
ajbmeb-2022	38	31	2024	2024	NUM
ajbmeb-2022	38	32	p	p	NOUN
ajbmeb-2022	38	33	a	a	PRON
ajbmeb-2022	38	34	g	g	NOUN
ajbmeb-2022	38	35	e	e	NOUN
ajbmeb-2022	38	36	|	|	NOUN
ajbmeb-2022	38	37	211	211	NUM
ajbmeb-2022	38	38	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2022	38	39	similar	similar	ADJ
ajbmeb-2022	38	40	to	to	ADP
ajbmeb-2022	38	41	how	how	SCONJ
ajbmeb-2022	38	42	general	general	ADJ
ajbmeb-2022	38	43	motors	motors	PROPN
ajbmeb-2022	38	44	’	'	PUNCT
ajbmeb-2022	38	45	onstar	onstar	NOUN
ajbmeb-2022	38	46	system	system	NOUN
ajbmeb-2022	38	47	allows	allow	VERB
ajbmeb-2022	38	48	for	for	ADP
ajbmeb-2022	38	49	monitoring	monitor	VERB
ajbmeb-2022	38	50	the	the	DET
ajbmeb-2022	38	51	condition	condition	NOUN
ajbmeb-2022	38	52	of	of	ADP
ajbmeb-2022	38	53	a	a	DET
ajbmeb-2022	38	54	car	car	NOUN
ajbmeb-2022	38	55	and	and	CCONJ
ajbmeb-2022	38	56	providing	provide	VERB
ajbmeb-2022	38	57	assistance	assistance	NOUN
ajbmeb-2022	38	58	in	in	ADP
ajbmeb-2022	38	59	between	between	ADP
ajbmeb-2022	38	60	garage	garage	NOUN
ajbmeb-2022	38	61	visits	visit	NOUN
ajbmeb-2022	38	62	,	,	PUNCT
ajbmeb-2022	38	63	remote	remote	ADJ
ajbmeb-2022	38	64	auditing	auditing	NOUN
ajbmeb-2022	38	65	allows	allow	VERB
ajbmeb-2022	38	66	auditors	auditor	NOUN
ajbmeb-2022	38	67	to	to	PART
ajbmeb-2022	38	68	track	track	VERB
ajbmeb-2022	38	69	operations	operation	NOUN
ajbmeb-2022	38	70	and	and	CCONJ
ajbmeb-2022	38	71	communicate	communicate	VERB
ajbmeb-2022	38	72	with	with	ADP
ajbmeb-2022	38	73	business	business	NOUN
ajbmeb-2022	38	74	process	process	NOUN
ajbmeb-2022	38	75	owners	owner	NOUN
ajbmeb-2022	38	76	throughout	throughout	ADP
ajbmeb-2022	38	77	and	and	CCONJ
ajbmeb-2022	38	78	after	after	ADP
ajbmeb-2022	38	79	the	the	DET
ajbmeb-2022	38	80	conduct	conduct	NOUN
ajbmeb-2022	38	81	of	of	ADP
ajbmeb-2022	38	82	official	official	ADJ
ajbmeb-2022	38	83	audit	audit	NOUN
ajbmeb-2022	38	84	tasks	task	NOUN
ajbmeb-2022	38	85	.	.	PUNCT
ajbmeb-2022	39	1	similarly	similarly	ADV
ajbmeb-2022	39	2	,	,	PUNCT
ajbmeb-2022	39	3	when	when	SCONJ
ajbmeb-2022	39	4	continuous	continuous	ADJ
ajbmeb-2022	39	5	audit	audit	NOUN
ajbmeb-2022	39	6	systems	system	NOUN
ajbmeb-2022	39	7	alert	alert	NOUN
ajbmeb-2022	39	8	auditors	auditor	NOUN
ajbmeb-2022	39	9	to	to	ADP
ajbmeb-2022	39	10	potential	potential	ADJ
ajbmeb-2022	39	11	internal	internal	ADJ
ajbmeb-2022	39	12	control	control	NOUN
ajbmeb-2022	39	13	deficiencies	deficiency	NOUN
ajbmeb-2022	39	14	,	,	PUNCT
ajbmeb-2022	39	15	fraud	fraud	NOUN
ajbmeb-2022	39	16	,	,	PUNCT
ajbmeb-2022	39	17	or	or	CCONJ
ajbmeb-2022	39	18	errors	error	NOUN
ajbmeb-2022	39	19	,	,	PUNCT
ajbmeb-2022	39	20	auditors	auditor	NOUN
ajbmeb-2022	39	21	can	can	AUX
ajbmeb-2022	39	22	respond	respond	VERB
ajbmeb-2022	39	23	to	to	ADP
ajbmeb-2022	39	24	them	they	PRON
ajbmeb-2022	39	25	remotely	remotely	ADV
ajbmeb-2022	39	26	to	to	PART
ajbmeb-2022	39	27	help	help	VERB
ajbmeb-2022	39	28	management	management	NOUN
ajbmeb-2022	39	29	resolve	resolve	VERB
ajbmeb-2022	39	30	these	these	DET
ajbmeb-2022	39	31	issues	issue	NOUN
ajbmeb-2022	39	32	.	.	PUNCT
ajbmeb-2022	40	1	other	other	ADJ
ajbmeb-2022	40	2	potential	potential	ADJ
ajbmeb-2022	40	3	benefits	benefit	NOUN
ajbmeb-2022	40	4	of	of	ADP
ajbmeb-2022	40	5	remote	remote	ADJ
ajbmeb-2022	40	6	auditing	auditing	NOUN
ajbmeb-2022	40	7	were	be	AUX
ajbmeb-2022	40	8	discussed	discuss	VERB
ajbmeb-2022	40	9	earlier	early	ADV
ajbmeb-2022	40	10	.	.	PUNCT
ajbmeb-2022	41	1	audit	audit	NOUN
ajbmeb-2022	41	2	efficiency	efficiency	NOUN
ajbmeb-2022	41	3	can	can	AUX
ajbmeb-2022	41	4	be	be	AUX
ajbmeb-2022	41	5	achieved	achieve	VERB
ajbmeb-2022	41	6	by	by	ADP
ajbmeb-2022	41	7	reducing	reduce	VERB
ajbmeb-2022	41	8	latency	latency	NOUN
ajbmeb-2022	41	9	,	,	PUNCT
ajbmeb-2022	41	10	which	which	PRON
ajbmeb-2022	41	11	takes	take	VERB
ajbmeb-2022	41	12	up	up	ADP
ajbmeb-2022	41	13	labor	labor	NOUN
ajbmeb-2022	41	14	and	and	CCONJ
ajbmeb-2022	41	15	capital	capital	NOUN
ajbmeb-2022	41	16	.	.	PUNCT
ajbmeb-2022	42	1	delays	delay	NOUN
ajbmeb-2022	42	2	occur	occur	VERB
ajbmeb-2022	42	3	in	in	ADP
ajbmeb-2022	42	4	all	all	DET
ajbmeb-2022	42	5	business	business	NOUN
ajbmeb-2022	42	6	processes	process	NOUN
ajbmeb-2022	42	7	,	,	PUNCT
ajbmeb-2022	42	8	particularly	particularly	ADV
ajbmeb-2022	42	9	in	in	ADP
ajbmeb-2022	42	10	the	the	DET
ajbmeb-2022	42	11	audit	audit	NOUN
ajbmeb-2022	42	12	process	process	NOUN
ajbmeb-2022	42	13	,	,	PUNCT
ajbmeb-2022	42	14	as	as	SCONJ
ajbmeb-2022	42	15	shown	show	VERB
ajbmeb-2022	42	16	in	in	ADP
ajbmeb-2022	42	17	the	the	DET
ajbmeb-2022	42	18	figure	figure	NOUN
ajbmeb-2022	42	19	.	.	PUNCT
ajbmeb-2022	43	1	3	3	X
ajbmeb-2022	43	2	.	.	X
ajbmeb-2022	43	3	task	task	NOUN
ajbmeb-2022	43	4	procurement	procurement	NOUN
ajbmeb-2022	43	5	,	,	PUNCT
ajbmeb-2022	43	6	audit	audit	NOUN
ajbmeb-2022	43	7	planning	planning	NOUN
ajbmeb-2022	43	8	,	,	PUNCT
ajbmeb-2022	43	9	internal	internal	ADJ
ajbmeb-2022	43	10	control	control	NOUN
ajbmeb-2022	43	11	resource	resource	NOUN
ajbmeb-2022	43	12	assessment	assessment	NOUN
ajbmeb-2022	43	13	,	,	PUNCT
ajbmeb-2022	43	14	compliance	compliance	NOUN
ajbmeb-2022	43	15	with	with	ADP
ajbmeb-2022	43	16	internal	internal	ADJ
ajbmeb-2022	43	17	control	control	NOUN
ajbmeb-2022	43	18	requirements	requirement	NOUN
ajbmeb-2022	43	19	,	,	PUNCT
ajbmeb-2022	43	20	and	and	CCONJ
ajbmeb-2022	43	21	substantive	substantive	ADJ
ajbmeb-2022	43	22	testing	testing	NOUN
ajbmeb-2022	43	23	all	all	DET
ajbmeb-2022	43	24	these	these	DET
ajbmeb-2022	43	25	processes	process	NOUN
ajbmeb-2022	43	26	experience	experience	VERB
ajbmeb-2022	43	27	significant	significant	ADJ
ajbmeb-2022	43	28	intra	intra	ADJ
ajbmeb-2022	43	29	and	and	CCONJ
ajbmeb-2022	43	30	inter	inter	ADJ
ajbmeb-2022	43	31	-	-	NOUN
ajbmeb-2022	43	32	process	process	NOUN
ajbmeb-2022	43	33	delays	delay	NOUN
ajbmeb-2022	43	34	during	during	ADP
ajbmeb-2022	43	35	the	the	DET
ajbmeb-2022	43	36	execution	execution	NOUN
ajbmeb-2022	43	37	of	of	ADP
ajbmeb-2022	43	38	audit	audit	NOUN
ajbmeb-2022	43	39	tasks	task	NOUN
ajbmeb-2022	43	40	and	and	CCONJ
ajbmeb-2022	43	41	meetings	meeting	NOUN
ajbmeb-2022	43	42	with	with	ADP
ajbmeb-2022	43	43	auditors	auditor	NOUN
ajbmeb-2022	43	44	.	.	PUNCT
ajbmeb-2022	44	1	delays	delay	NOUN
ajbmeb-2022	44	2	in	in	ADP
ajbmeb-2022	44	3	decision	decision	NOUN
ajbmeb-2022	44	4	-	-	PUNCT
ajbmeb-2022	44	5	making	make	VERB
ajbmeb-2022	44	6	and	and	CCONJ
ajbmeb-2022	44	7	obtaining	obtain	VERB
ajbmeb-2022	44	8	results	result	NOUN
ajbmeb-2022	44	9	occur	occur	VERB
ajbmeb-2022	44	10	when	when	SCONJ
ajbmeb-2022	44	11	making	make	VERB
ajbmeb-2022	44	12	audit	audit	NOUN
ajbmeb-2022	44	13	decisions	decision	NOUN
ajbmeb-2022	44	14	and	and	CCONJ
ajbmeb-2022	44	15	compiling	compile	VERB
ajbmeb-2022	44	16	reports	report	NOUN
ajbmeb-2022	44	17	,	,	PUNCT
ajbmeb-2022	44	18	as	as	SCONJ
ajbmeb-2022	44	19	auditors	auditor	NOUN
ajbmeb-2022	44	20	work	work	VERB
ajbmeb-2022	44	21	with	with	ADP
ajbmeb-2022	44	22	managers	manager	NOUN
ajbmeb-2022	44	23	to	to	PART
ajbmeb-2022	44	24	solve	solve	VERB
ajbmeb-2022	44	25	problems	problem	NOUN
ajbmeb-2022	44	26	.	.	PUNCT
ajbmeb-2022	45	1	reducing	reduce	VERB
ajbmeb-2022	45	2	delays	delay	NOUN
ajbmeb-2022	45	3	in	in	ADP
ajbmeb-2022	45	4	any	any	PRON
ajbmeb-2022	45	5	of	of	ADP
ajbmeb-2022	45	6	these	these	DET
ajbmeb-2022	45	7	subprocesses	subprocesse	NOUN
ajbmeb-2022	45	8	can	can	AUX
ajbmeb-2022	45	9	free	free	VERB
ajbmeb-2022	45	10	up	up	ADP
ajbmeb-2022	45	11	resources	resource	NOUN
ajbmeb-2022	45	12	,	,	PUNCT
ajbmeb-2022	45	13	especially	especially	ADV
ajbmeb-2022	45	14	auditors	auditor	NOUN
ajbmeb-2022	45	15	’	’	PART
ajbmeb-2022	45	16	labor	labor	NOUN
ajbmeb-2022	45	17	costs	cost	NOUN
ajbmeb-2022	45	18	,	,	PUNCT
ajbmeb-2022	45	19	for	for	ADP
ajbmeb-2022	45	20	use	use	NOUN
ajbmeb-2022	45	21	in	in	ADP
ajbmeb-2022	45	22	other	other	ADJ
ajbmeb-2022	45	23	areas	area	NOUN
ajbmeb-2022	45	24	.	.	PUNCT
ajbmeb-2022	46	1	ultimately	ultimately	ADV
ajbmeb-2022	46	2	,	,	PUNCT
ajbmeb-2022	46	3	internal	internal	ADJ
ajbmeb-2022	46	4	auditors	auditor	NOUN
ajbmeb-2022	46	5	themselves	themselves	PRON
ajbmeb-2022	46	6	will	will	AUX
ajbmeb-2022	46	7	determine	determine	VERB
ajbmeb-2022	46	8	what	what	DET
ajbmeb-2022	46	9	benefits	benefit	NOUN
ajbmeb-2022	46	10	they	they	PRON
ajbmeb-2022	46	11	will	will	AUX
ajbmeb-2022	46	12	get	get	VERB
ajbmeb-2022	46	13	from	from	ADP
ajbmeb-2022	46	14	remote	remote	ADJ
ajbmeb-2022	46	15	auditing	auditing	NOUN
ajbmeb-2022	46	16	:	:	PUNCT
ajbmeb-2022	46	17	whether	whether	SCONJ
ajbmeb-2022	46	18	they	they	PRON
ajbmeb-2022	46	19	will	will	AUX
ajbmeb-2022	46	20	lean	lean	VERB
ajbmeb-2022	46	21	towards	towards	ADP
ajbmeb-2022	46	22	the	the	DET
ajbmeb-2022	46	23	field	field	NOUN
ajbmeb-2022	46	24	option	option	NOUN
ajbmeb-2022	46	25	or	or	CCONJ
ajbmeb-2022	46	26	will	will	AUX
ajbmeb-2022	46	27	conduct	conduct	VERB
ajbmeb-2022	46	28	more	more	ADJ
ajbmeb-2022	46	29	procedures	procedure	NOUN
ajbmeb-2022	46	30	using	use	VERB
ajbmeb-2022	46	31	telework	telework	NOUN
ajbmeb-2022	46	32	and	and	CCONJ
ajbmeb-2022	46	33	virtual	virtual	ADJ
ajbmeb-2022	46	34	teams	team	NOUN
ajbmeb-2022	46	35	,	,	PUNCT
ajbmeb-2022	46	36	using	use	VERB
ajbmeb-2022	46	37	a	a	DET
ajbmeb-2022	46	38	larger	large	ADJ
ajbmeb-2022	46	39	number	number	NOUN
ajbmeb-2022	46	40	of	of	ADP
ajbmeb-2022	46	41	automated	automate	VERB
ajbmeb-2022	46	42	and	and	CCONJ
ajbmeb-2022	46	43	continuous	continuous	ADJ
ajbmeb-2022	46	44	audit	audit	NOUN
ajbmeb-2022	46	45	tools	tool	NOUN
ajbmeb-2022	46	46	.	.	PUNCT
ajbmeb-2022	47	1	figure	figure	VERB
ajbmeb-2022	47	2	3	3	NUM
ajbmeb-2022	47	3	.	.	NOUN
ajbmeb-2022	47	4	types	type	NOUN
ajbmeb-2022	47	5	of	of	ADP
ajbmeb-2022	47	6	delays	delay	NOUN
ajbmeb-2022	47	7	in	in	ADP
ajbmeb-2022	47	8	the	the	DET
ajbmeb-2022	47	9	audit	audit	NOUN
ajbmeb-2022	47	10	process	process	NOUN
ajbmeb-2022	47	11	virtual	virtual	ADJ
ajbmeb-2022	47	12	teams	team	NOUN
ajbmeb-2022	47	13	are	be	AUX
ajbmeb-2022	47	14	typically	typically	ADV
ajbmeb-2022	47	15	defined	define	VERB
ajbmeb-2022	47	16	as	as	ADP
ajbmeb-2022	47	17	“	"	PUNCT
ajbmeb-2022	47	18	groups	group	NOUN
ajbmeb-2022	47	19	of	of	ADP
ajbmeb-2022	47	20	geographically	geographically	ADV
ajbmeb-2022	47	21	and/or	and/or	CCONJ
ajbmeb-2022	47	22	organizationally	organizationally	ADV
ajbmeb-2022	47	23	separated	separate	VERB
ajbmeb-2022	47	24	employees	employee	NOUN
ajbmeb-2022	47	25	who	who	PRON
ajbmeb-2022	47	26	come	come	VERB
ajbmeb-2022	47	27	together	together	ADV
ajbmeb-2022	47	28	using	use	VERB
ajbmeb-2022	47	29	a	a	DET
ajbmeb-2022	47	30	combination	combination	NOUN
ajbmeb-2022	47	31	of	of	ADP
ajbmeb-2022	47	32	telecommunications	telecommunication	NOUN
ajbmeb-2022	47	33	and	and	CCONJ
ajbmeb-2022	47	34	information	information	NOUN
ajbmeb-2022	47	35	technologies	technology	NOUN
ajbmeb-2022	47	36	to	to	PART
ajbmeb-2022	47	37	perform	perform	VERB
ajbmeb-2022	47	38	various	various	ADJ
ajbmeb-2022	47	39	critically	critically	ADV
ajbmeb-2022	47	40	important	important	ADJ
ajbmeb-2022	47	41	tasks	task	NOUN
ajbmeb-2022	47	42	.	.	PUNCT
ajbmeb-2022	47	43	”	"	PUNCT
ajbmeb-2022	48	1	these	these	DET
ajbmeb-2022	48	2	specialized	specialized	ADJ
ajbmeb-2022	48	3	teams	team	NOUN
ajbmeb-2022	48	4	consist	consist	VERB
ajbmeb-2022	48	5	of	of	ADP
ajbmeb-2022	48	6	people	people	NOUN
ajbmeb-2022	48	7	connected	connect	VERB
ajbmeb-2022	48	8	by	by	ADP
ajbmeb-2022	48	9	ict	ict	NOUN
ajbmeb-2022	48	10	and	and	CCONJ
ajbmeb-2022	48	11	form	form	VERB
ajbmeb-2022	48	12	dynamic	dynamic	ADJ
ajbmeb-2022	48	13	relationships	relationship	NOUN
ajbmeb-2022	48	14	for	for	ADP
ajbmeb-2022	48	15	coordination	coordination	NOUN
ajbmeb-2022	48	16	and	and	CCONJ
ajbmeb-2022	48	17	delegation	delegation	NOUN
ajbmeb-2022	48	18	of	of	ADP
ajbmeb-2022	48	19	responsibility	responsibility	NOUN
ajbmeb-2022	48	20	.	.	PUNCT
ajbmeb-2022	49	1	increasingly	increasingly	ADV
ajbmeb-2022	49	2	,	,	PUNCT
ajbmeb-2022	49	3	virtual	virtual	ADJ
ajbmeb-2022	49	4	teams	team	NOUN
ajbmeb-2022	49	5	are	be	AUX
ajbmeb-2022	49	6	formed	form	VERB
ajbmeb-2022	49	7	in	in	ADP
ajbmeb-2022	49	8	organizations	organization	NOUN
ajbmeb-2022	49	9	that	that	PRON
ajbmeb-2022	49	10	strive	strive	VERB
ajbmeb-2022	49	11	to	to	PART
ajbmeb-2022	49	12	optimize	optimize	VERB
ajbmeb-2022	49	13	business	business	NOUN
ajbmeb-2022	49	14	processes	process	NOUN
ajbmeb-2022	49	15	and	and	CCONJ
ajbmeb-2022	49	16	stimulate	stimulate	VERB
ajbmeb-2022	49	17	collaboration	collaboration	NOUN
ajbmeb-2022	49	18	between	between	ADP
ajbmeb-2022	49	19	employees	employee	NOUN
ajbmeb-2022	49	20	,	,	PUNCT
ajbmeb-2022	49	21	such	such	ADJ
ajbmeb-2022	49	22	as	as	ADP
ajbmeb-2022	49	23	software	software	NOUN
ajbmeb-2022	49	24	developers	developer	NOUN
ajbmeb-2022	49	25	and	and	CCONJ
ajbmeb-2022	49	26	traders	trader	NOUN
ajbmeb-2022	49	27	trading	trade	VERB
ajbmeb-2022	49	28	risks	risk	NOUN
ajbmeb-2022	49	29	and	and	CCONJ
ajbmeb-2022	49	30	positions	position	NOUN
ajbmeb-2022	49	31	.	.	PUNCT
ajbmeb-2022	50	1	they	they	PRON
ajbmeb-2022	50	2	allow	allow	VERB
ajbmeb-2022	50	3	for	for	ADP
ajbmeb-2022	50	4	the	the	DET
ajbmeb-2022	50	5	effective	effective	ADJ
ajbmeb-2022	50	6	use	use	NOUN
ajbmeb-2022	50	7	of	of	ADP
ajbmeb-2022	50	8	geographically	geographically	ADV
ajbmeb-2022	50	9	distributed	distribute	VERB
ajbmeb-2022	50	10	experience	experience	NOUN
ajbmeb-2022	50	11	and	and	CCONJ
ajbmeb-2022	50	12	provide	provide	VERB
ajbmeb-2022	50	13	economic	economic	ADJ
ajbmeb-2022	50	14	benefits	benefit	NOUN
ajbmeb-2022	50	15	such	such	ADJ
ajbmeb-2022	50	16	as	as	ADP
ajbmeb-2022	50	17	a	a	DET
ajbmeb-2022	50	18	24	24	NUM
ajbmeb-2022	50	19	-	-	PUNCT
ajbmeb-2022	50	20	hour	hour	NOUN
ajbmeb-2022	50	21	workday	workday	NOUN
ajbmeb-2022	50	22	.	.	PUNCT
ajbmeb-2022	51	1	business	business	NOUN
ajbmeb-2022	51	2	process	process	NOUN
ajbmeb-2022	51	3	1	1	NUM
ajbmeb-2022	51	4	business	business	NOUN
ajbmeb-2022	51	5	process	process	NOUN
ajbmeb-2022	51	6	2	2	NUM
ajbmeb-2022	51	7	solution	solution	NOUN
ajbmeb-2022	51	8	outcome	outcome	VERB
ajbmeb-2022	51	9	inter	inter	ADJ
ajbmeb-2022	51	10	-	-	ADJ
ajbmeb-2022	51	11	process	process	NOUN
ajbmeb-2022	51	12	latency	latency	NOUN
ajbmeb-2022	51	13	time	time	NOUN
ajbmeb-2022	51	14	required	require	VERB
ajbmeb-2022	51	15	to	to	PART
ajbmeb-2022	51	16	transfer	transfer	VERB
ajbmeb-2022	51	17	information	information	NOUN
ajbmeb-2022	51	18	between	between	ADP
ajbmeb-2022	51	19	processes	process	NOUN
ajbmeb-2022	51	20	result	result	VERB
ajbmeb-2022	51	21	latency	latency	NOUN
ajbmeb-2022	51	22	the	the	DET
ajbmeb-2022	51	23	time	time	NOUN
ajbmeb-2022	51	24	it	it	PRON
ajbmeb-2022	51	25	takes	take	VERB
ajbmeb-2022	51	26	for	for	ADP
ajbmeb-2022	51	27	a	a	DET
ajbmeb-2022	51	28	decision	decision	NOUN
ajbmeb-2022	51	29	to	to	PART
ajbmeb-2022	51	30	lead	lead	VERB
ajbmeb-2022	51	31	to	to	ADP
ajbmeb-2022	51	32	a	a	DET
ajbmeb-2022	51	33	result	result	NOUN
ajbmeb-2022	51	34	decision	decision	NOUN
ajbmeb-2022	51	35	latency	latency	NOUN
ajbmeb-2022	51	36	time	time	NOUN
ajbmeb-2022	51	37	required	require	VERB
ajbmeb-2022	51	38	to	to	PART
ajbmeb-2022	51	39	make	make	VERB
ajbmeb-2022	51	40	a	a	DET
ajbmeb-2022	51	41	decision	decision	NOUN
ajbmeb-2022	51	42	in	in	ADP
ajbmeb-2022	51	43	-	-	PUNCT
ajbmeb-2022	51	44	process	process	NOUN
ajbmeb-2022	51	45	delay	delay	NOUN
ajbmeb-2022	51	46	time	time	NOUN
ajbmeb-2022	51	47	required	require	VERB
ajbmeb-2022	51	48	to	to	PART
ajbmeb-2022	51	49	execute	execute	VERB
ajbmeb-2022	51	50	the	the	DET
ajbmeb-2022	51	51	process	process	NOUN
ajbmeb-2022	51	52	american	american	ADJ
ajbmeb-2022	51	53	journal	journal	PROPN
ajbmeb-2022	51	54	of	of	ADP
ajbmeb-2022	51	55	business	business	NOUN
ajbmeb-2022	51	56	management	management	NOUN
ajbmeb-2022	51	57	,	,	PUNCT
ajbmeb-2022	51	58	economics	economic	NOUN
ajbmeb-2022	51	59	and	and	CCONJ
ajbmeb-2022	51	60	banking	banking	NOUN
ajbmeb-2022	51	61	volume	volume	NOUN
ajbmeb-2022	51	62	23	23	NUM
ajbmeb-2022	51	63	april	april	PROPN
ajbmeb-2022	51	64	2024	2024	NUM
ajbmeb-2022	51	65	p	p	NOUN
ajbmeb-2022	51	66	a	a	DET
ajbmeb-2022	51	67	g	g	NOUN
ajbmeb-2022	51	68	e	e	NOUN
ajbmeb-2022	51	69	|	|	ADV
ajbmeb-2022	51	70	212	212	NUM
ajbmeb-2022	51	71	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2022	51	72	internal	internal	ADJ
ajbmeb-2022	51	73	auditors	auditor	NOUN
ajbmeb-2022	51	74	already	already	ADV
ajbmeb-2022	51	75	collaborate	collaborate	VERB
ajbmeb-2022	51	76	and	and	CCONJ
ajbmeb-2022	51	77	coordinate	coordinate	VERB
ajbmeb-2022	51	78	their	their	PRON
ajbmeb-2022	51	79	actions	action	NOUN
ajbmeb-2022	51	80	with	with	ADP
ajbmeb-2022	51	81	team	team	NOUN
ajbmeb-2022	51	82	members	member	NOUN
ajbmeb-2022	51	83	at	at	ADP
ajbmeb-2022	51	84	(	(	PUNCT
ajbmeb-2022	51	85	potentially	potentially	ADV
ajbmeb-2022	51	86	)	)	PUNCT
ajbmeb-2022	51	87	large	large	ADJ
ajbmeb-2022	51	88	distances	distance	NOUN
ajbmeb-2022	51	89	to	to	PART
ajbmeb-2022	51	90	complete	complete	VERB
ajbmeb-2022	51	91	an	an	DET
ajbmeb-2022	51	92	audit	audit	NOUN
ajbmeb-2022	51	93	.	.	PUNCT
ajbmeb-2022	52	1	in	in	ADP
ajbmeb-2022	52	2	cases	case	NOUN
ajbmeb-2022	52	3	where	where	SCONJ
ajbmeb-2022	52	4	the	the	DET
ajbmeb-2022	52	5	internal	internal	ADJ
ajbmeb-2022	52	6	audit	audit	NOUN
ajbmeb-2022	52	7	function	function	NOUN
ajbmeb-2022	52	8	is	be	AUX
ajbmeb-2022	52	9	outsourced	outsource	VERB
ajbmeb-2022	52	10	or	or	CCONJ
ajbmeb-2022	52	11	performed	perform	VERB
ajbmeb-2022	52	12	within	within	ADP
ajbmeb-2022	52	13	a	a	DET
ajbmeb-2022	52	14	large	large	ADJ
ajbmeb-2022	52	15	,	,	PUNCT
ajbmeb-2022	52	16	global	global	ADJ
ajbmeb-2022	52	17	company	company	NOUN
ajbmeb-2022	52	18	,	,	PUNCT
ajbmeb-2022	52	19	virtual	virtual	ADJ
ajbmeb-2022	52	20	audit	audit	NOUN
ajbmeb-2022	52	21	groups	group	NOUN
ajbmeb-2022	52	22	become	become	VERB
ajbmeb-2022	52	23	the	the	DET
ajbmeb-2022	52	24	norm	norm	NOUN
ajbmeb-2022	52	25	in	in	ADP
ajbmeb-2022	52	26	an	an	DET
ajbmeb-2022	52	27	attempt	attempt	NOUN
ajbmeb-2022	52	28	to	to	PART
ajbmeb-2022	52	29	reduce	reduce	VERB
ajbmeb-2022	52	30	operational	operational	ADJ
ajbmeb-2022	52	31	costs	cost	NOUN
ajbmeb-2022	52	32	and	and	CCONJ
ajbmeb-2022	52	33	increase	increase	VERB
ajbmeb-2022	52	34	efficiency	efficiency	NOUN
ajbmeb-2022	52	35	.	.	PUNCT
ajbmeb-2022	53	1	there	there	PRON
ajbmeb-2022	53	2	is	be	VERB
ajbmeb-2022	53	3	extensive	extensive	ADJ
ajbmeb-2022	53	4	literature	literature	NOUN
ajbmeb-2022	53	5	studying	study	VERB
ajbmeb-2022	53	6	the	the	DET
ajbmeb-2022	53	7	dynamics	dynamic	NOUN
ajbmeb-2022	53	8	of	of	ADP
ajbmeb-2022	53	9	the	the	DET
ajbmeb-2022	53	10	development	development	NOUN
ajbmeb-2022	53	11	of	of	ADP
ajbmeb-2022	53	12	virtual	virtual	ADJ
ajbmeb-2022	53	13	teams	team	NOUN
ajbmeb-2022	53	14	and	and	CCONJ
ajbmeb-2022	53	15	organizations	organization	NOUN
ajbmeb-2022	53	16	and	and	CCONJ
ajbmeb-2022	53	17	addressing	address	VERB
ajbmeb-2022	53	18	issues	issue	NOUN
ajbmeb-2022	53	19	such	such	ADJ
ajbmeb-2022	53	20	as	as	ADP
ajbmeb-2022	53	21	trust	trust	NOUN
ajbmeb-2022	53	22	and	and	CCONJ
ajbmeb-2022	53	23	communication	communication	NOUN
ajbmeb-2022	53	24	.	.	PUNCT
ajbmeb-2022	54	1	virtual	virtual	ADJ
ajbmeb-2022	54	2	teams	team	NOUN
ajbmeb-2022	54	3	are	be	AUX
ajbmeb-2022	54	4	an	an	DET
ajbmeb-2022	54	5	important	important	ADJ
ajbmeb-2022	54	6	precursor	precursor	NOUN
ajbmeb-2022	54	7	to	to	ADP
ajbmeb-2022	54	8	remote	remote	ADJ
ajbmeb-2022	54	9	auditing	auditing	NOUN
ajbmeb-2022	54	10	.	.	PUNCT
ajbmeb-2022	55	1	in	in	ADP
ajbmeb-2022	55	2	remote	remote	ADJ
ajbmeb-2022	55	3	auditing	auditing	NOUN
ajbmeb-2022	55	4	,	,	PUNCT
ajbmeb-2022	55	5	a	a	DET
ajbmeb-2022	55	6	virtual	virtual	ADJ
ajbmeb-2022	55	7	team	team	NOUN
ajbmeb-2022	55	8	coordinates	coordinate	VERB
ajbmeb-2022	55	9	the	the	DET
ajbmeb-2022	55	10	work	work	NOUN
ajbmeb-2022	55	11	of	of	ADP
ajbmeb-2022	55	12	auditors	auditor	NOUN
ajbmeb-2022	55	13	who	who	PRON
ajbmeb-2022	55	14	are	be	AUX
ajbmeb-2022	55	15	physically	physically	ADV
ajbmeb-2022	55	16	present	present	ADJ
ajbmeb-2022	55	17	at	at	ADP
ajbmeb-2022	55	18	the	the	DET
ajbmeb-2022	55	19	audit	audit	NOUN
ajbmeb-2022	55	20	site	site	NOUN
ajbmeb-2022	55	21	,	,	PUNCT
ajbmeb-2022	55	22	and	and	CCONJ
ajbmeb-2022	55	23	auditors	auditor	NOUN
ajbmeb-2022	55	24	who	who	PRON
ajbmeb-2022	55	25	are	be	AUX
ajbmeb-2022	55	26	in	in	ADP
ajbmeb-2022	55	27	other	other	ADJ
ajbmeb-2022	55	28	locations	location	NOUN
ajbmeb-2022	55	29	,	,	PUNCT
ajbmeb-2022	55	30	such	such	ADJ
ajbmeb-2022	55	31	as	as	ADP
ajbmeb-2022	55	32	the	the	DET
ajbmeb-2022	55	33	company	company	NOUN
ajbmeb-2022	55	34	’s	’s	PART
ajbmeb-2022	55	35	headquarters	headquarters	NOUN
ajbmeb-2022	55	36	.	.	PUNCT
ajbmeb-2022	56	1	collaboration	collaboration	NOUN
ajbmeb-2022	56	2	between	between	ADP
ajbmeb-2022	56	3	the	the	DET
ajbmeb-2022	56	4	virtual	virtual	ADJ
ajbmeb-2022	56	5	team	team	NOUN
ajbmeb-2022	56	6	and	and	CCONJ
ajbmeb-2022	56	7	business	business	NOUN
ajbmeb-2022	56	8	process	process	NOUN
ajbmeb-2022	56	9	owners	owner	NOUN
ajbmeb-2022	56	10	ensures	ensure	VERB
ajbmeb-2022	56	11	timely	timely	ADJ
ajbmeb-2022	56	12	completion	completion	NOUN
ajbmeb-2022	56	13	of	of	ADP
ajbmeb-2022	56	14	the	the	DET
ajbmeb-2022	56	15	audit	audit	NOUN
ajbmeb-2022	56	16	.	.	PUNCT
ajbmeb-2022	57	1	while	while	SCONJ
ajbmeb-2022	57	2	trust	trust	NOUN
ajbmeb-2022	57	3	and	and	CCONJ
ajbmeb-2022	57	4	communication	communication	NOUN
ajbmeb-2022	57	5	are	be	AUX
ajbmeb-2022	57	6	key	key	ADJ
ajbmeb-2022	57	7	elements	element	NOUN
ajbmeb-2022	57	8	of	of	ADP
ajbmeb-2022	57	9	virtual	virtual	ADJ
ajbmeb-2022	57	10	teams	team	NOUN
ajbmeb-2022	57	11	,	,	PUNCT
ajbmeb-2022	57	12	the	the	DET
ajbmeb-2022	57	13	audit	audit	NOUN
ajbmeb-2022	57	14	environment	environment	NOUN
ajbmeb-2022	57	15	may	may	AUX
ajbmeb-2022	57	16	present	present	VERB
ajbmeb-2022	57	17	unique	unique	ADJ
ajbmeb-2022	57	18	challenges	challenge	NOUN
ajbmeb-2022	57	19	,	,	PUNCT
ajbmeb-2022	57	20	such	such	ADJ
ajbmeb-2022	57	21	as	as	ADP
ajbmeb-2022	57	22	the	the	DET
ajbmeb-2022	57	23	role	role	NOUN
ajbmeb-2022	57	24	of	of	ADP
ajbmeb-2022	57	25	professional	professional	ADJ
ajbmeb-2022	57	26	skepticism	skepticism	NOUN
ajbmeb-2022	57	27	needed	need	VERB
ajbmeb-2022	57	28	to	to	PART
ajbmeb-2022	57	29	ensure	ensure	VERB
ajbmeb-2022	57	30	objectivity	objectivity	NOUN
ajbmeb-2022	57	31	,	,	PUNCT
ajbmeb-2022	57	32	and	and	CCONJ
ajbmeb-2022	57	33	the	the	DET
ajbmeb-2022	57	34	level	level	NOUN
ajbmeb-2022	57	35	of	of	ADP
ajbmeb-2022	57	36	communication	communication	NOUN
ajbmeb-2022	57	37	required	require	VERB
ajbmeb-2022	57	38	to	to	PART
ajbmeb-2022	57	39	provide	provide	VERB
ajbmeb-2022	57	40	assurances	assurance	NOUN
ajbmeb-2022	57	41	regarding	regard	VERB
ajbmeb-2022	57	42	internal	internal	ADJ
ajbmeb-2022	57	43	control	control	NOUN
ajbmeb-2022	57	44	.	.	PUNCT
ajbmeb-2022	58	1	what	what	PRON
ajbmeb-2022	58	2	are	be	AUX
ajbmeb-2022	58	3	the	the	DET
ajbmeb-2022	58	4	trade	trade	NOUN
ajbmeb-2022	58	5	-	-	PUNCT
ajbmeb-2022	58	6	offs	off	NOUN
ajbmeb-2022	58	7	between	between	ADP
ajbmeb-2022	58	8	trust	trust	NOUN
ajbmeb-2022	58	9	and	and	CCONJ
ajbmeb-2022	58	10	skepticism	skepticism	NOUN
ajbmeb-2022	58	11	during	during	ADP
ajbmeb-2022	58	12	a	a	DET
ajbmeb-2022	58	13	remote	remote	ADJ
ajbmeb-2022	58	14	audit	audit	NOUN
ajbmeb-2022	58	15	?	?	PUNCT
ajbmeb-2022	59	1	will	will	AUX
ajbmeb-2022	59	2	incomplete	incomplete	ADJ
ajbmeb-2022	59	3	trust	trust	NOUN
ajbmeb-2022	59	4	increase	increase	VERB
ajbmeb-2022	59	5	the	the	DET
ajbmeb-2022	59	6	volume	volume	NOUN
ajbmeb-2022	59	7	of	of	ADP
ajbmeb-2022	59	8	the	the	DET
ajbmeb-2022	59	9	audit	audit	NOUN
ajbmeb-2022	59	10	?	?	PUNCT
ajbmeb-2022	60	1	will	will	AUX
ajbmeb-2022	60	2	auditors	auditor	NOUN
ajbmeb-2022	60	3	working	work	VERB
ajbmeb-2022	60	4	remotely	remotely	ADV
ajbmeb-2022	60	5	face	face	VERB
ajbmeb-2022	60	6	an	an	DET
ajbmeb-2022	60	7	increased	increase	VERB
ajbmeb-2022	60	8	volume	volume	NOUN
ajbmeb-2022	60	9	of	of	ADP
ajbmeb-2022	60	10	ambiguous	ambiguous	ADJ
ajbmeb-2022	60	11	communication	communication	NOUN
ajbmeb-2022	60	12	,	,	PUNCT
ajbmeb-2022	60	13	typical	typical	ADJ
ajbmeb-2022	60	14	for	for	ADP
ajbmeb-2022	60	15	virtual	virtual	ADJ
ajbmeb-2022	60	16	teams	team	NOUN
ajbmeb-2022	60	17	?	?	PUNCT
ajbmeb-2022	61	1	how	how	SCONJ
ajbmeb-2022	61	2	will	will	AUX
ajbmeb-2022	61	3	they	they	PRON
ajbmeb-2022	61	4	handle	handle	VERB
ajbmeb-2022	61	5	redundant	redundant	ADJ
ajbmeb-2022	61	6	information	information	NOUN
ajbmeb-2022	61	7	?	?	PUNCT
ajbmeb-2022	62	1	the	the	DET
ajbmeb-2022	62	2	transition	transition	NOUN
ajbmeb-2022	62	3	of	of	ADP
ajbmeb-2022	62	4	the	the	DET
ajbmeb-2022	62	5	audit	audit	NOUN
ajbmeb-2022	62	6	group	group	NOUN
ajbmeb-2022	62	7	from	from	ADP
ajbmeb-2022	62	8	fully	fully	ADV
ajbmeb-2022	62	9	periodic	periodic	ADJ
ajbmeb-2022	62	10	on	on	ADP
ajbmeb-2022	62	11	-	-	PUNCT
ajbmeb-2022	62	12	site	site	NOUN
ajbmeb-2022	62	13	work	work	NOUN
ajbmeb-2022	62	14	to	to	ADP
ajbmeb-2022	62	15	a	a	DET
ajbmeb-2022	62	16	combination	combination	NOUN
ajbmeb-2022	62	17	of	of	ADP
ajbmeb-2022	62	18	on	on	ADP
ajbmeb-2022	62	19	-	-	PUNCT
ajbmeb-2022	62	20	site	site	NOUN
ajbmeb-2022	62	21	and	and	CCONJ
ajbmeb-2022	62	22	remote	remote	ADJ
ajbmeb-2022	62	23	work	work	NOUN
ajbmeb-2022	62	24	will	will	AUX
ajbmeb-2022	62	25	require	require	VERB
ajbmeb-2022	62	26	a	a	DET
ajbmeb-2022	62	27	broader	broad	ADJ
ajbmeb-2022	62	28	use	use	NOUN
ajbmeb-2022	62	29	of	of	ADP
ajbmeb-2022	62	30	ict	ict	NOUN
ajbmeb-2022	62	31	and	and	CCONJ
ajbmeb-2022	62	32	an	an	DET
ajbmeb-2022	62	33	increase	increase	NOUN
ajbmeb-2022	62	34	in	in	ADP
ajbmeb-2022	62	35	competence	competence	NOUN
ajbmeb-2022	62	36	in	in	ADP
ajbmeb-2022	62	37	this	this	DET
ajbmeb-2022	62	38	area	area	NOUN
ajbmeb-2022	62	39	,	,	PUNCT
ajbmeb-2022	62	40	as	as	ADV
ajbmeb-2022	62	41	well	well	ADV
ajbmeb-2022	62	42	as	as	ADP
ajbmeb-2022	62	43	training	training	NOUN
ajbmeb-2022	62	44	in	in	ADP
ajbmeb-2022	62	45	the	the	DET
ajbmeb-2022	62	46	use	use	NOUN
ajbmeb-2022	62	47	of	of	ADP
ajbmeb-2022	62	48	technologies	technology	NOUN
ajbmeb-2022	62	49	,	,	PUNCT
ajbmeb-2022	62	50	group	group	NOUN
ajbmeb-2022	62	51	processes	process	NOUN
ajbmeb-2022	62	52	and	and	CCONJ
ajbmeb-2022	62	53	,	,	PUNCT
ajbmeb-2022	62	54	in	in	ADP
ajbmeb-2022	62	55	some	some	DET
ajbmeb-2022	62	56	cases	case	NOUN
ajbmeb-2022	62	57	,	,	PUNCT
ajbmeb-2022	62	58	cross	cross	ADJ
ajbmeb-2022	62	59	-	-	ADJ
ajbmeb-2022	62	60	cultural	cultural	ADJ
ajbmeb-2022	62	61	awareness	awareness	NOUN
ajbmeb-2022	62	62	.	.	PUNCT
ajbmeb-2022	63	1	in	in	ADP
ajbmeb-2022	63	2	many	many	ADJ
ajbmeb-2022	63	3	cases	case	NOUN
ajbmeb-2022	63	4	,	,	PUNCT
ajbmeb-2022	63	5	technology	technology	NOUN
ajbmeb-2022	63	6	opens	open	VERB
ajbmeb-2022	63	7	up	up	ADP
ajbmeb-2022	63	8	opportunities	opportunity	NOUN
ajbmeb-2022	63	9	for	for	ADP
ajbmeb-2022	63	10	reorganizing	reorganize	VERB
ajbmeb-2022	63	11	the	the	DET
ajbmeb-2022	63	12	audit	audit	NOUN
ajbmeb-2022	63	13	process	process	NOUN
ajbmeb-2022	63	14	itself	itself	PRON
ajbmeb-2022	63	15	to	to	PART
ajbmeb-2022	63	16	increase	increase	VERB
ajbmeb-2022	63	17	efficiency	efficiency	NOUN
ajbmeb-2022	63	18	and	and	CCONJ
ajbmeb-2022	63	19	expand	expand	VERB
ajbmeb-2022	63	20	coverage	coverage	NOUN
ajbmeb-2022	63	21	.	.	PUNCT
ajbmeb-2022	64	1	understanding	understand	VERB
ajbmeb-2022	64	2	how	how	SCONJ
ajbmeb-2022	64	3	technologies	technology	NOUN
ajbmeb-2022	64	4	affect	affect	VERB
ajbmeb-2022	64	5	the	the	DET
ajbmeb-2022	64	6	development	development	NOUN
ajbmeb-2022	64	7	and	and	CCONJ
ajbmeb-2022	64	8	use	use	NOUN
ajbmeb-2022	64	9	of	of	ADP
ajbmeb-2022	64	10	audit	audit	NOUN
ajbmeb-2022	64	11	procedures	procedure	NOUN
ajbmeb-2022	64	12	will	will	AUX
ajbmeb-2022	64	13	require	require	VERB
ajbmeb-2022	64	14	further	further	ADJ
ajbmeb-2022	64	15	research	research	NOUN
ajbmeb-2022	64	16	.	.	PUNCT
ajbmeb-2022	65	1	remote	remote	ADJ
ajbmeb-2022	65	2	auditing	auditing	NOUN
ajbmeb-2022	65	3	provides	provide	VERB
ajbmeb-2022	65	4	an	an	DET
ajbmeb-2022	65	5	opportunity	opportunity	NOUN
ajbmeb-2022	65	6	to	to	PART
ajbmeb-2022	65	7	innovate	innovate	VERB
ajbmeb-2022	65	8	the	the	DET
ajbmeb-2022	65	9	internal	internal	ADJ
ajbmeb-2022	65	10	audit	audit	NOUN
ajbmeb-2022	65	11	process	process	NOUN
ajbmeb-2022	65	12	.	.	PUNCT
ajbmeb-2022	66	1	the	the	DET
ajbmeb-2022	66	2	responsibilities	responsibility	NOUN
ajbmeb-2022	66	3	of	of	ADP
ajbmeb-2022	66	4	internal	internal	ADJ
ajbmeb-2022	66	5	auditors	auditor	NOUN
ajbmeb-2022	66	6	include	include	VERB
ajbmeb-2022	66	7	a	a	DET
ajbmeb-2022	66	8	“	"	PUNCT
ajbmeb-2022	66	9	systematic	systematic	ADJ
ajbmeb-2022	66	10	,	,	PUNCT
ajbmeb-2022	66	11	disciplined	disciplined	ADJ
ajbmeb-2022	66	12	approach	approach	NOUN
ajbmeb-2022	66	13	to	to	ADP
ajbmeb-2022	66	14	assessing	assess	VERB
ajbmeb-2022	66	15	and	and	CCONJ
ajbmeb-2022	66	16	improving	improve	VERB
ajbmeb-2022	66	17	the	the	DET
ajbmeb-2022	66	18	effectiveness	effectiveness	NOUN
ajbmeb-2022	66	19	of	of	ADP
ajbmeb-2022	66	20	risk	risk	NOUN
ajbmeb-2022	66	21	management	management	NOUN
ajbmeb-2022	66	22	,	,	PUNCT
ajbmeb-2022	66	23	control	control	NOUN
ajbmeb-2022	66	24	,	,	PUNCT
ajbmeb-2022	66	25	and	and	CCONJ
ajbmeb-2022	66	26	governance	governance	NOUN
ajbmeb-2022	66	27	processes	process	NOUN
ajbmeb-2022	66	28	”	"	PUNCT
ajbmeb-2022	66	29	.	.	PUNCT
ajbmeb-2022	67	1	internal	internal	ADJ
ajbmeb-2022	67	2	auditors	auditor	NOUN
ajbmeb-2022	67	3	develop	develop	VERB
ajbmeb-2022	67	4	new	new	ADJ
ajbmeb-2022	67	5	methods	method	NOUN
ajbmeb-2022	67	6	to	to	PART
ajbmeb-2022	67	7	combat	combat	VERB
ajbmeb-2022	67	8	fraud	fraud	NOUN
ajbmeb-2022	67	9	and	and	CCONJ
ajbmeb-2022	67	10	errors	error	NOUN
ajbmeb-2022	67	11	,	,	PUNCT
ajbmeb-2022	67	12	monitor	monitor	VERB
ajbmeb-2022	67	13	internal	internal	ADJ
ajbmeb-2022	67	14	control	control	NOUN
ajbmeb-2022	67	15	resources	resource	NOUN
ajbmeb-2022	67	16	,	,	PUNCT
ajbmeb-2022	67	17	test	test	NOUN
ajbmeb-2022	67	18	process	process	NOUN
ajbmeb-2022	67	19	effectiveness	effectiveness	NOUN
ajbmeb-2022	67	20	,	,	PUNCT
ajbmeb-2022	67	21	and	and	CCONJ
ajbmeb-2022	67	22	consult	consult	VERB
ajbmeb-2022	67	23	management	management	NOUN
ajbmeb-2022	67	24	to	to	PART
ajbmeb-2022	67	25	improve	improve	VERB
ajbmeb-2022	67	26	business	business	NOUN
ajbmeb-2022	67	27	operations	operation	NOUN
ajbmeb-2022	67	28	.	.	PUNCT
ajbmeb-2022	68	1	they	they	PRON
ajbmeb-2022	68	2	conduct	conduct	VERB
ajbmeb-2022	68	3	financial	financial	ADJ
ajbmeb-2022	68	4	,	,	PUNCT
ajbmeb-2022	68	5	operational	operational	ADJ
ajbmeb-2022	68	6	audits	audits	NOUN
ajbmeb-2022	68	7	,	,	PUNCT
ajbmeb-2022	68	8	compliance	compliance	NOUN
ajbmeb-2022	68	9	audits	audits	NOUN
ajbmeb-2022	68	10	,	,	PUNCT
ajbmeb-2022	68	11	investigation	investigation	NOUN
ajbmeb-2022	68	12	audits	audits	NOUN
ajbmeb-2022	68	13	,	,	PUNCT
ajbmeb-2022	68	14	fraud	fraud	NOUN
ajbmeb-2022	68	15	audits	audits	NOUN
ajbmeb-2022	68	16	,	,	PUNCT
ajbmeb-2022	68	17	information	information	NOUN
ajbmeb-2022	68	18	system	system	NOUN
ajbmeb-2022	68	19	audits	audits	NOUN
ajbmeb-2022	68	20	,	,	PUNCT
ajbmeb-2022	68	21	and	and	CCONJ
ajbmeb-2022	68	22	other	other	ADJ
ajbmeb-2022	68	23	miscellaneous	miscellaneous	ADJ
ajbmeb-2022	68	24	audits	audits	NOUN
ajbmeb-2022	68	25	to	to	PART
ajbmeb-2022	68	26	determine	determine	VERB
ajbmeb-2022	68	27	how	how	SCONJ
ajbmeb-2022	68	28	well	well	ADV
ajbmeb-2022	68	29	the	the	DET
ajbmeb-2022	68	30	organization	organization	NOUN
ajbmeb-2022	68	31	and	and	CCONJ
ajbmeb-2022	68	32	its	its	PRON
ajbmeb-2022	68	33	systems	system	NOUN
ajbmeb-2022	68	34	are	be	AUX
ajbmeb-2022	68	35	functioning	function	VERB
ajbmeb-2022	68	36	.	.	PUNCT
ajbmeb-2022	69	1	placing	place	VERB
ajbmeb-2022	69	2	the	the	DET
ajbmeb-2022	69	3	audit	audit	NOUN
ajbmeb-2022	69	4	in	in	ADP
ajbmeb-2022	69	5	communication	communication	NOUN
ajbmeb-2022	69	6	and	and	CCONJ
ajbmeb-2022	69	7	analytical	analytical	ADJ
ajbmeb-2022	69	8	frameworks	framework	NOUN
ajbmeb-2022	69	9	allows	allow	VERB
ajbmeb-2022	69	10	understanding	understanding	NOUN
ajbmeb-2022	69	11	which	which	PRON
ajbmeb-2022	69	12	aspects	aspect	NOUN
ajbmeb-2022	69	13	of	of	ADP
ajbmeb-2022	69	14	the	the	DET
ajbmeb-2022	69	15	audit	audit	NOUN
ajbmeb-2022	69	16	can	can	AUX
ajbmeb-2022	69	17	really	really	ADV
ajbmeb-2022	69	18	be	be	AUX
ajbmeb-2022	69	19	performed	perform	VERB
ajbmeb-2022	69	20	remotely	remotely	ADV
ajbmeb-2022	69	21	and	and	CCONJ
ajbmeb-2022	69	22	how	how	SCONJ
ajbmeb-2022	69	23	to	to	PART
ajbmeb-2022	69	24	do	do	VERB
ajbmeb-2022	69	25	it	it	PRON
ajbmeb-2022	69	26	.	.	PUNCT
ajbmeb-2022	70	1	currently	currently	ADV
ajbmeb-2022	70	2	,	,	PUNCT
ajbmeb-2022	70	3	most	most	ADJ
ajbmeb-2022	70	4	internal	internal	ADJ
ajbmeb-2022	70	5	auditors	auditor	NOUN
ajbmeb-2022	70	6	are	be	AUX
ajbmeb-2022	70	7	working	work	VERB
ajbmeb-2022	70	8	on	on	ADP
ajbmeb-2022	70	9	-	-	PUNCT
ajbmeb-2022	70	10	site	site	NOUN
ajbmeb-2022	70	11	.	.	PUNCT
ajbmeb-2022	71	1	video	video	NOUN
ajbmeb-2022	71	2	conferences	conference	NOUN
ajbmeb-2022	71	3	can	can	AUX
ajbmeb-2022	71	4	replace	replace	VERB
ajbmeb-2022	71	5	many	many	ADJ
ajbmeb-2022	71	6	typical	typical	ADJ
ajbmeb-2022	71	7	face	face	NOUN
ajbmeb-2022	71	8	-	-	PUNCT
ajbmeb-2022	71	9	to	to	ADP
ajbmeb-2022	71	10	-	-	PUNCT
ajbmeb-2022	71	11	face	face	NOUN
ajbmeb-2022	71	12	audit	audit	NOUN
ajbmeb-2022	71	13	meetings	meeting	NOUN
ajbmeb-2022	71	14	,	,	PUNCT
ajbmeb-2022	71	15	but	but	CCONJ
ajbmeb-2022	71	16	not	not	PART
ajbmeb-2022	71	17	those	those	PRON
ajbmeb-2022	71	18	where	where	SCONJ
ajbmeb-2022	71	19	it	it	PRON
ajbmeb-2022	71	20	is	be	AUX
ajbmeb-2022	71	21	necessary	necessary	ADJ
ajbmeb-2022	71	22	to	to	PART
ajbmeb-2022	71	23	analyze	analyze	VERB
ajbmeb-2022	71	24	all	all	DET
ajbmeb-2022	71	25	the	the	DET
ajbmeb-2022	71	26	subtleties	subtlety	NOUN
ajbmeb-2022	71	27	and	and	CCONJ
ajbmeb-2022	71	28	nuances	nuance	NOUN
ajbmeb-2022	71	29	of	of	ADP
ajbmeb-2022	71	30	the	the	DET
ajbmeb-2022	71	31	conversation	conversation	NOUN
ajbmeb-2022	71	32	,	,	PUNCT
ajbmeb-2022	71	33	for	for	ADP
ajbmeb-2022	71	34	example	example	NOUN
ajbmeb-2022	71	35	,	,	PUNCT
ajbmeb-2022	71	36	an	an	DET
ajbmeb-2022	71	37	interview	interview	NOUN
ajbmeb-2022	71	38	with	with	ADP
ajbmeb-2022	71	39	a	a	DET
ajbmeb-2022	71	40	person	person	NOUN
ajbmeb-2022	71	41	suspected	suspect	VERB
ajbmeb-2022	71	42	of	of	ADP
ajbmeb-2022	71	43	fraud	fraud	NOUN
ajbmeb-2022	71	44	,	,	PUNCT
ajbmeb-2022	71	45	or	or	CCONJ
ajbmeb-2022	71	46	interaction	interaction	NOUN
ajbmeb-2022	71	47	aimed	aim	VERB
ajbmeb-2022	71	48	at	at	ADP
ajbmeb-2022	71	49	reducing	reduce	VERB
ajbmeb-2022	71	50	stress	stress	NOUN
ajbmeb-2022	71	51	between	between	ADP
ajbmeb-2022	71	52	the	the	DET
ajbmeb-2022	71	53	auditor	auditor	NOUN
ajbmeb-2022	71	54	and	and	CCONJ
ajbmeb-2022	71	55	the	the	DET
ajbmeb-2022	71	56	client	client	NOUN
ajbmeb-2022	71	57	.	.	PUNCT
ajbmeb-2022	72	1	table	table	NOUN
ajbmeb-2022	72	2	1	1	NUM
ajbmeb-2022	72	3	shows	show	VERB
ajbmeb-2022	72	4	how	how	SCONJ
ajbmeb-2022	72	5	different	different	ADJ
ajbmeb-2022	72	6	types	type	NOUN
ajbmeb-2022	72	7	of	of	ADP
ajbmeb-2022	72	8	audit	audit	NOUN
ajbmeb-2022	72	9	activities	activity	NOUN
ajbmeb-2022	72	10	can	can	AUX
ajbmeb-2022	72	11	be	be	AUX
ajbmeb-2022	72	12	performed	perform	VERB
ajbmeb-2022	72	13	on	on	ADP
ajbmeb-2022	72	14	-	-	PUNCT
ajbmeb-2022	72	15	site	site	NOUN
ajbmeb-2022	72	16	and	and	CCONJ
ajbmeb-2022	72	17	remotely	remotely	ADV
ajbmeb-2022	72	18	.	.	PUNCT
ajbmeb-2022	73	1	in	in	ADP
ajbmeb-2022	73	2	practice	practice	NOUN
ajbmeb-2022	73	3	,	,	PUNCT
ajbmeb-2022	73	4	as	as	SCONJ
ajbmeb-2022	73	5	we	we	PRON
ajbmeb-2022	73	6	believe	believe	VERB
ajbmeb-2022	73	7	,	,	PUNCT
ajbmeb-2022	73	8	there	there	PRON
ajbmeb-2022	73	9	will	will	AUX
ajbmeb-2022	73	10	be	be	AUX
ajbmeb-2022	73	11	a	a	DET
ajbmeb-2022	73	12	relationship	relationship	NOUN
ajbmeb-2022	73	13	between	between	ADP
ajbmeb-2022	73	14	fully	fully	ADV
ajbmeb-2022	73	15	outbound	outbound	ADJ
ajbmeb-2022	73	16	and	and	CCONJ
ajbmeb-2022	73	17	fully	fully	ADV
ajbmeb-2022	73	18	remote	remote	ADJ
ajbmeb-2022	73	19	methods	method	NOUN
ajbmeb-2022	73	20	,	,	PUNCT
ajbmeb-2022	73	21	and	and	CCONJ
ajbmeb-2022	73	22	auditors	auditor	NOUN
ajbmeb-2022	73	23	will	will	AUX
ajbmeb-2022	73	24	have	have	VERB
ajbmeb-2022	73	25	to	to	PART
ajbmeb-2022	73	26	determine	determine	VERB
ajbmeb-2022	73	27	which	which	DET
ajbmeb-2022	73	28	methodology	methodology	NOUN
ajbmeb-2022	73	29	is	be	AUX
ajbmeb-2022	73	30	suitable	suitable	ADJ
ajbmeb-2022	73	31	for	for	ADP
ajbmeb-2022	73	32	their	their	PRON
ajbmeb-2022	73	33	situation	situation	NOUN
ajbmeb-2022	73	34	.	.	PUNCT
ajbmeb-2022	74	1	further	further	ADJ
ajbmeb-2022	74	2	research	research	NOUN
ajbmeb-2022	74	3	should	should	AUX
ajbmeb-2022	74	4	give	give	VERB
ajbmeb-2022	74	5	an	an	DET
ajbmeb-2022	74	6	idea	idea	NOUN
ajbmeb-2022	74	7	of	of	ADP
ajbmeb-2022	74	8	how	how	SCONJ
ajbmeb-2022	74	9	much	much	ADJ
ajbmeb-2022	74	10	this	this	PRON
ajbmeb-2022	74	11	corresponds	correspond	VERB
ajbmeb-2022	74	12	to	to	ADP
ajbmeb-2022	74	13	practice	practice	VERB
ajbmeb-2022	74	14	.	.	PUNCT
ajbmeb-2022	75	1	american	american	ADJ
ajbmeb-2022	75	2	journal	journal	PROPN
ajbmeb-2022	75	3	of	of	ADP
ajbmeb-2022	75	4	business	business	NOUN
ajbmeb-2022	75	5	management	management	NOUN
ajbmeb-2022	75	6	,	,	PUNCT
ajbmeb-2022	75	7	economics	economic	NOUN
ajbmeb-2022	75	8	and	and	CCONJ
ajbmeb-2022	75	9	banking	banking	NOUN
ajbmeb-2022	75	10	volume	volume	NOUN
ajbmeb-2022	75	11	23	23	NUM
ajbmeb-2022	75	12	april	april	PROPN
ajbmeb-2022	75	13	2024	2024	NUM
ajbmeb-2022	75	14	p	p	NOUN
ajbmeb-2022	75	15	a	a	DET
ajbmeb-2022	75	16	g	g	NOUN
ajbmeb-2022	75	17	e	e	NOUN
ajbmeb-2022	75	18	|	|	ADV
ajbmeb-2022	75	19	213	213	NUM
ajbmeb-2022	75	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2022	75	21	table	table	NOUN
ajbmeb-2022	75	22	1	1	NUM
ajbmeb-2022	75	23	.	.	PUNCT
ajbmeb-2022	75	24	types	type	NOUN
ajbmeb-2022	75	25	of	of	ADP
ajbmeb-2022	75	26	audit	audit	NOUN
ajbmeb-2022	75	27	activities	activity	NOUN
ajbmeb-2022	75	28	on	on	ADP
ajbmeb-2022	75	29	-	-	PUNCT
ajbmeb-2022	75	30	site	site	NOUN
ajbmeb-2022	75	31	and	and	CCONJ
ajbmeb-2022	75	32	remotely	remotely	ADV
ajbmeb-2022	75	33	.	.	PUNCT
ajbmeb-2022	76	1	audit	audit	NOUN
ajbmeb-2022	76	2	activity	activity	NOUN
ajbmeb-2022	76	3	on	on	ADP
ajbmeb-2022	76	4	-	-	PUNCT
ajbmeb-2022	76	5	site	site	NOUN
ajbmeb-2022	76	6	audit	audit	NOUN
ajbmeb-2022	76	7	methodology	methodology	NOUN
ajbmeb-2022	76	8	remote	remote	ADJ
ajbmeb-2022	76	9	audit	audit	NOUN
ajbmeb-2022	76	10	methodology	methodology	NOUN
ajbmeb-2022	76	11	procurement	procurement	NOUN
ajbmeb-2022	76	12	for	for	ADP
ajbmeb-2022	76	13	audits	audits	NOUN
ajbmeb-2022	76	14	auditors	auditor	NOUN
ajbmeb-2022	76	15	conduct	conduct	VERB
ajbmeb-2022	76	16	lunch	lunch	NOUN
ajbmeb-2022	76	17	meetings	meeting	NOUN
ajbmeb-2022	76	18	and	and	CCONJ
ajbmeb-2022	76	19	office	office	NOUN
ajbmeb-2022	76	20	visits	visit	NOUN
ajbmeb-2022	76	21	auditors	auditor	NOUN
ajbmeb-2022	76	22	also	also	ADV
ajbmeb-2022	76	23	use	use	VERB
ajbmeb-2022	76	24	email	email	NOUN
ajbmeb-2022	76	25	and	and	CCONJ
ajbmeb-2022	76	26	telephone	telephone	NOUN
ajbmeb-2022	76	27	to	to	PART
ajbmeb-2022	76	28	organize	organize	VERB
ajbmeb-2022	76	29	audits	audits	NOUN
ajbmeb-2022	76	30	,	,	PUNCT
ajbmeb-2022	76	31	meet	meet	VERB
ajbmeb-2022	76	32	with	with	ADP
ajbmeb-2022	76	33	management	management	NOUN
ajbmeb-2022	76	34	in	in	ADP
ajbmeb-2022	76	35	web	web	NOUN
ajbmeb-2022	76	36	conferences	conference	NOUN
ajbmeb-2022	76	37	,	,	PUNCT
ajbmeb-2022	76	38	and	and	CCONJ
ajbmeb-2022	76	39	conduct	conduct	VERB
ajbmeb-2022	76	40	followup	followup	ADJ
ajbmeb-2022	76	41	meetings	meeting	NOUN
ajbmeb-2022	76	42	via	via	ADP
ajbmeb-2022	76	43	email	email	NOUN
ajbmeb-2022	76	44	audit	audit	NOUN
ajbmeb-2022	76	45	planning	planning	NOUN
ajbmeb-2022	76	46	audit	audit	NOUN
ajbmeb-2022	76	47	teams	team	NOUN
ajbmeb-2022	76	48	meet	meet	VERB
ajbmeb-2022	76	49	physically	physically	ADV
ajbmeb-2022	76	50	to	to	PART
ajbmeb-2022	76	51	define	define	VERB
ajbmeb-2022	76	52	audit	audit	NOUN
ajbmeb-2022	76	53	objectives	objective	NOUN
ajbmeb-2022	76	54	and	and	CCONJ
ajbmeb-2022	76	55	delegate	delegate	NOUN
ajbmeb-2022	76	56	tasks	task	NOUN
ajbmeb-2022	76	57	virtual	virtual	ADJ
ajbmeb-2022	76	58	audit	audit	NOUN
ajbmeb-2022	76	59	teams	team	NOUN
ajbmeb-2022	76	60	meet	meet	VERB
ajbmeb-2022	76	61	in	in	ADP
ajbmeb-2022	76	62	web	web	NOUN
ajbmeb-2022	76	63	conferences	conference	NOUN
ajbmeb-2022	76	64	to	to	PART
ajbmeb-2022	76	65	discuss	discuss	VERB
ajbmeb-2022	76	66	audit	audit	NOUN
ajbmeb-2022	76	67	details	detail	NOUN
ajbmeb-2022	76	68	.	.	PUNCT
ajbmeb-2022	77	1	tasks	task	NOUN
ajbmeb-2022	77	2	are	be	AUX
ajbmeb-2022	77	3	assigned	assign	VERB
ajbmeb-2022	77	4	automatically	automatically	ADV
ajbmeb-2022	77	5	in	in	ADP
ajbmeb-2022	77	6	the	the	DET
ajbmeb-2022	77	7	electronic	electronic	ADJ
ajbmeb-2022	77	8	document	document	NOUN
ajbmeb-2022	77	9	system	system	NOUN
ajbmeb-2022	77	10	evaluate	evaluate	VERB
ajbmeb-2022	77	11	internal	internal	ADJ
ajbmeb-2022	77	12	controls	control	NOUN
ajbmeb-2022	77	13	and	and	CCONJ
ajbmeb-2022	77	14	verify	verify	VERB
ajbmeb-2022	77	15	compliance	compliance	NOUN
ajbmeb-2022	77	16	with	with	ADP
ajbmeb-2022	77	17	regulatory	regulatory	ADJ
ajbmeb-2022	77	18	requirements	requirement	NOUN
ajbmeb-2022	77	19	auditors	auditor	NOUN
ajbmeb-2022	77	20	interview	interview	VERB
ajbmeb-2022	77	21	process	process	NOUN
ajbmeb-2022	77	22	owners	owner	NOUN
ajbmeb-2022	77	23	,	,	PUNCT
ajbmeb-2022	77	24	evaluate	evaluate	VERB
ajbmeb-2022	77	25	paper	paper	NOUN
ajbmeb-2022	77	26	and	and	CCONJ
ajbmeb-2022	77	27	digital	digital	ADJ
ajbmeb-2022	77	28	documentation	documentation	NOUN
ajbmeb-2022	77	29	,	,	PUNCT
ajbmeb-2022	77	30	run	run	VERB
ajbmeb-2022	77	31	test	test	NOUN
ajbmeb-2022	77	32	control	control	NOUN
ajbmeb-2022	77	33	setups	setup	NOUN
ajbmeb-2022	77	34	,	,	PUNCT
ajbmeb-2022	77	35	or	or	CCONJ
ajbmeb-2022	77	36	evaluate	evaluate	VERB
ajbmeb-2022	77	37	data	datum	NOUN
ajbmeb-2022	77	38	on	on	ADP
ajbmeb-2022	77	39	their	their	PRON
ajbmeb-2022	77	40	laptops	laptop	NOUN
ajbmeb-2022	77	41	.	.	PUNCT
ajbmeb-2022	78	1	using	use	VERB
ajbmeb-2022	78	2	the	the	DET
ajbmeb-2022	78	3	laptop	laptop	NOUN
ajbmeb-2022	78	4	,	,	PUNCT
ajbmeb-2022	78	5	auditors	auditor	NOUN
ajbmeb-2022	78	6	locally	locally	ADV
ajbmeb-2022	78	7	extract	extract	VERB
ajbmeb-2022	78	8	sample	sample	NOUN
ajbmeb-2022	78	9	transactions	transaction	NOUN
ajbmeb-2022	78	10	and	and	CCONJ
ajbmeb-2022	78	11	check	check	VERB
ajbmeb-2022	78	12	for	for	ADP
ajbmeb-2022	78	13	anomalies	anomaly	NOUN
ajbmeb-2022	78	14	.	.	PUNCT
ajbmeb-2022	79	1	auditors	auditor	NOUN
ajbmeb-2022	79	2	interview	interview	VERB
ajbmeb-2022	79	3	process	process	NOUN
ajbmeb-2022	79	4	owners	owner	NOUN
ajbmeb-2022	79	5	via	via	ADP
ajbmeb-2022	79	6	videoconference	videoconference	NOUN
ajbmeb-2022	79	7	,	,	PUNCT
ajbmeb-2022	79	8	connect	connect	VERB
ajbmeb-2022	79	9	to	to	ADP
ajbmeb-2022	79	10	the	the	DET
ajbmeb-2022	79	11	client	client	NOUN
ajbmeb-2022	79	12	system	system	NOUN
ajbmeb-2022	79	13	over	over	ADP
ajbmeb-2022	79	14	the	the	DET
ajbmeb-2022	79	15	network	network	NOUN
ajbmeb-2022	79	16	,	,	PUNCT
ajbmeb-2022	79	17	and	and	CCONJ
ajbmeb-2022	79	18	run	run	VERB
ajbmeb-2022	79	19	analytical	analytical	ADJ
ajbmeb-2022	79	20	tests	test	NOUN
ajbmeb-2022	79	21	through	through	ADP
ajbmeb-2022	79	22	a	a	DET
ajbmeb-2022	79	23	terminal	terminal	NOUN
ajbmeb-2022	79	24	.	.	PUNCT
ajbmeb-2022	80	1	they	they	PRON
ajbmeb-2022	80	2	also	also	ADV
ajbmeb-2022	80	3	check	check	VERB
ajbmeb-2022	80	4	audit	audit	NOUN
ajbmeb-2022	80	5	logs	log	NOUN
ajbmeb-2022	80	6	.	.	PUNCT
ajbmeb-2022	81	1	on	on	ADP
ajbmeb-2022	81	2	a	a	DET
ajbmeb-2022	81	3	laptop	laptop	NOUN
ajbmeb-2022	81	4	,	,	PUNCT
ajbmeb-2022	81	5	auditors	auditor	NOUN
ajbmeb-2022	81	6	receive	receive	VERB
ajbmeb-2022	81	7	a	a	DET
ajbmeb-2022	81	8	sample	sample	NOUN
ajbmeb-2022	81	9	of	of	ADP
ajbmeb-2022	81	10	transactions	transaction	NOUN
ajbmeb-2022	81	11	over	over	ADP
ajbmeb-2022	81	12	the	the	DET
ajbmeb-2022	81	13	network	network	NOUN
ajbmeb-2022	81	14	and	and	CCONJ
ajbmeb-2022	81	15	check	check	VERB
ajbmeb-2022	81	16	them	they	PRON
ajbmeb-2022	81	17	for	for	ADP
ajbmeb-2022	81	18	anomalies	anomaly	NOUN
ajbmeb-2022	81	19	.	.	PUNCT
ajbmeb-2022	82	1	in	in	ADP
ajbmeb-2022	82	2	continuous	continuous	ADJ
ajbmeb-2022	82	3	mode	mode	NOUN
ajbmeb-2022	82	4	,	,	PUNCT
ajbmeb-2022	82	5	automated	automate	VERB
ajbmeb-2022	82	6	systems	system	NOUN
ajbmeb-2022	82	7	perform	perform	VERB
ajbmeb-2022	82	8	full	full	ADJ
ajbmeb-2022	82	9	sample	sample	NOUN
ajbmeb-2022	82	10	testing	testing	NOUN
ajbmeb-2022	82	11	and	and	CCONJ
ajbmeb-2022	82	12	provide	provide	VERB
ajbmeb-2022	82	13	the	the	DET
ajbmeb-2022	82	14	auditor	auditor	NOUN
ajbmeb-2022	82	15	with	with	ADP
ajbmeb-2022	82	16	a	a	DET
ajbmeb-2022	82	17	list	list	NOUN
ajbmeb-2022	82	18	of	of	ADP
ajbmeb-2022	82	19	exceptions	exception	NOUN
ajbmeb-2022	82	20	for	for	ADP
ajbmeb-2022	82	21	follow	follow	NOUN
ajbmeb-2022	82	22	-	-	PUNCT
ajbmeb-2022	82	23	up	up	NOUN
ajbmeb-2022	82	24	.	.	PUNCT
ajbmeb-2022	83	1	audit	audit	NOUN
ajbmeb-2022	83	2	decisions	decision	NOUN
ajbmeb-2022	83	3	and	and	CCONJ
ajbmeb-2022	83	4	reporting	report	VERB
ajbmeb-2022	83	5	auditors	auditor	NOUN
ajbmeb-2022	83	6	meet	meet	VERB
ajbmeb-2022	83	7	with	with	ADP
ajbmeb-2022	83	8	process	process	NOUN
ajbmeb-2022	83	9	owners	owner	NOUN
ajbmeb-2022	83	10	for	for	ADP
ajbmeb-2022	83	11	follow	follow	VERB
ajbmeb-2022	83	12	-	-	PUNCT
ajbmeb-2022	83	13	up	up	ADP
ajbmeb-2022	83	14	activities	activity	NOUN
ajbmeb-2022	83	15	.	.	PUNCT
ajbmeb-2022	84	1	reports	report	NOUN
ajbmeb-2022	84	2	to	to	ADP
ajbmeb-2022	84	3	management	management	NOUN
ajbmeb-2022	84	4	,	,	PUNCT
ajbmeb-2022	84	5	audit	audit	NOUN
ajbmeb-2022	84	6	committee	committee	NOUN
ajbmeb-2022	84	7	and/or	and/or	CCONJ
ajbmeb-2022	84	8	external	external	ADJ
ajbmeb-2022	84	9	auditors	auditor	NOUN
ajbmeb-2022	84	10	.	.	PUNCT
ajbmeb-2022	85	1	same	same	ADJ
ajbmeb-2022	85	2	but	but	CCONJ
ajbmeb-2022	85	3	via	via	ADP
ajbmeb-2022	85	4	web	web	NOUN
ajbmeb-2022	85	5	conferencing	conferencing	NOUN
ajbmeb-2022	85	6	.	.	PUNCT
ajbmeb-2022	86	1	since	since	SCONJ
ajbmeb-2022	86	2	remote	remote	ADJ
ajbmeb-2022	86	3	auditing	auditing	NOUN
ajbmeb-2022	86	4	implies	imply	VERB
ajbmeb-2022	86	5	the	the	DET
ajbmeb-2022	86	6	creation	creation	NOUN
ajbmeb-2022	86	7	of	of	ADP
ajbmeb-2022	86	8	virtual	virtual	ADJ
ajbmeb-2022	86	9	teams	team	NOUN
ajbmeb-2022	86	10	,	,	PUNCT
ajbmeb-2022	86	11	the	the	DET
ajbmeb-2022	86	12	assessment	assessment	NOUN
ajbmeb-2022	86	13	and	and	CCONJ
ajbmeb-2022	86	14	modification	modification	NOUN
ajbmeb-2022	86	15	of	of	ADP
ajbmeb-2022	86	16	audit	audit	NOUN
ajbmeb-2022	86	17	procedure	procedure	NOUN
ajbmeb-2022	86	18	formulations	formulation	NOUN
ajbmeb-2022	86	19	will	will	AUX
ajbmeb-2022	86	20	help	help	VERB
ajbmeb-2022	86	21	audit	audit	NOUN
ajbmeb-2022	86	22	managers	manager	NOUN
ajbmeb-2022	86	23	distribute	distribute	VERB
ajbmeb-2022	86	24	responsibilities	responsibility	NOUN
ajbmeb-2022	86	25	between	between	ADP
ajbmeb-2022	86	26	on	on	ADP
ajbmeb-2022	86	27	-	-	PUNCT
ajbmeb-2022	86	28	site	site	NOUN
ajbmeb-2022	86	29	and	and	CCONJ
ajbmeb-2022	86	30	remote	remote	ADJ
ajbmeb-2022	86	31	team	team	NOUN
ajbmeb-2022	86	32	members	member	NOUN
ajbmeb-2022	86	33	,	,	PUNCT
ajbmeb-2022	86	34	as	as	ADV
ajbmeb-2022	86	35	well	well	ADV
ajbmeb-2022	86	36	as	as	ADP
ajbmeb-2022	86	37	determine	determine	VERB
ajbmeb-2022	86	38	the	the	DET
ajbmeb-2022	86	39	technology	technology	NOUN
ajbmeb-2022	86	40	and	and	CCONJ
ajbmeb-2022	86	41	audit	audit	NOUN
ajbmeb-2022	86	42	methodology	methodology	NOUN
ajbmeb-2022	86	43	necessary	necessary	ADJ
ajbmeb-2022	86	44	for	for	ADP
ajbmeb-2022	86	45	coordinating	coordinate	VERB
ajbmeb-2022	86	46	their	their	PRON
ajbmeb-2022	86	47	efforts	effort	NOUN
ajbmeb-2022	86	48	.	.	PUNCT
ajbmeb-2022	87	1	many	many	ADJ
ajbmeb-2022	87	2	procedures	procedure	NOUN
ajbmeb-2022	87	3	will	will	AUX
ajbmeb-2022	87	4	necessarily	necessarily	ADV
ajbmeb-2022	87	5	be	be	AUX
ajbmeb-2022	87	6	restructured	restructure	VERB
ajbmeb-2022	87	7	in	in	ADP
ajbmeb-2022	87	8	such	such	DET
ajbmeb-2022	87	9	a	a	DET
ajbmeb-2022	87	10	way	way	NOUN
ajbmeb-2022	87	11	that	that	PRON
ajbmeb-2022	87	12	remote	remote	ADJ
ajbmeb-2022	87	13	auditors	auditor	NOUN
ajbmeb-2022	87	14	can	can	AUX
ajbmeb-2022	87	15	take	take	VERB
ajbmeb-2022	87	16	on	on	ADP
ajbmeb-2022	87	17	the	the	DET
ajbmeb-2022	87	18	role	role	NOUN
ajbmeb-2022	87	19	of	of	ADP
ajbmeb-2022	87	20	a	a	DET
ajbmeb-2022	87	21	permanent	permanent	ADJ
ajbmeb-2022	87	22	proctor	proctor	NOUN
ajbmeb-2022	87	23	,	,	PUNCT
ajbmeb-2022	87	24	notifying	notify	VERB
ajbmeb-2022	87	25	the	the	DET
ajbmeb-2022	87	26	auditor	auditor	NOUN
ajbmeb-2022	87	27	of	of	ADP
ajbmeb-2022	87	28	failures	failure	NOUN
ajbmeb-2022	87	29	occurring	occur	VERB
ajbmeb-2022	87	30	within	within	ADP
ajbmeb-2022	87	31	or	or	CCONJ
ajbmeb-2022	87	32	outside	outside	ADP
ajbmeb-2022	87	33	the	the	DET
ajbmeb-2022	87	34	periodic	periodic	ADJ
ajbmeb-2022	87	35	audit	audit	NOUN
ajbmeb-2022	87	36	.	.	PUNCT
ajbmeb-2022	88	1	ict	ict	PROPN
ajbmeb-2022	88	2	has	have	AUX
ajbmeb-2022	88	3	already	already	ADV
ajbmeb-2022	88	4	had	have	VERB
ajbmeb-2022	88	5	a	a	DET
ajbmeb-2022	88	6	significant	significant	ADJ
ajbmeb-2022	88	7	impact	impact	NOUN
ajbmeb-2022	88	8	on	on	ADP
ajbmeb-2022	88	9	the	the	DET
ajbmeb-2022	88	10	methods	method	NOUN
ajbmeb-2022	88	11	of	of	ADP
ajbmeb-2022	88	12	work	work	NOUN
ajbmeb-2022	88	13	of	of	ADP
ajbmeb-2022	88	14	enterprises	enterprise	NOUN
ajbmeb-2022	88	15	and	and	CCONJ
ajbmeb-2022	88	16	auditors	auditor	NOUN
ajbmeb-2022	88	17	,	,	PUNCT
ajbmeb-2022	88	18	providing	provide	VERB
ajbmeb-2022	88	19	decentralization	decentralization	NOUN
ajbmeb-2022	88	20	.	.	PUNCT
ajbmeb-2022	89	1	many	many	ADJ
ajbmeb-2022	89	2	companies	company	NOUN
ajbmeb-2022	89	3	use	use	VERB
ajbmeb-2022	89	4	email	email	NOUN
ajbmeb-2022	89	5	,	,	PUNCT
ajbmeb-2022	89	6	web	web	NOUN
ajbmeb-2022	89	7	conferencing	conferencing	NOUN
ajbmeb-2022	89	8	,	,	PUNCT
ajbmeb-2022	89	9	online	online	ADJ
ajbmeb-2022	89	10	document	document	NOUN
ajbmeb-2022	89	11	storage	storage	NOUN
ajbmeb-2022	89	12	,	,	PUNCT
ajbmeb-2022	89	13	real	real	ADJ
ajbmeb-2022	89	14	-	-	PUNCT
ajbmeb-2022	89	15	time	time	NOUN
ajbmeb-2022	89	16	collaboration	collaboration	NOUN
ajbmeb-2022	89	17	tools	tool	NOUN
ajbmeb-2022	89	18	,	,	PUNCT
ajbmeb-2022	89	19	and	and	CCONJ
ajbmeb-2022	89	20	telepresence	telepresence	NOUN
ajbmeb-2022	89	21	to	to	PART
ajbmeb-2022	89	22	develop	develop	VERB
ajbmeb-2022	89	23	new	new	ADJ
ajbmeb-2022	89	24	products	product	NOUN
ajbmeb-2022	89	25	and	and	CCONJ
ajbmeb-2022	89	26	interact	interact	VERB
ajbmeb-2022	89	27	with	with	ADP
ajbmeb-2022	89	28	colleagues	colleague	NOUN
ajbmeb-2022	89	29	in	in	ADP
ajbmeb-2022	89	30	other	other	ADJ
ajbmeb-2022	89	31	regions	region	NOUN
ajbmeb-2022	89	32	.	.	PUNCT
ajbmeb-2022	90	1	to	to	ADP
ajbmeb-2022	90	2	a	a	DET
ajbmeb-2022	90	3	large	large	ADJ
ajbmeb-2022	90	4	extent	extent	NOUN
ajbmeb-2022	90	5	,	,	PUNCT
ajbmeb-2022	90	6	auditors	auditor	NOUN
ajbmeb-2022	90	7	also	also	ADV
ajbmeb-2022	90	8	use	use	VERB
ajbmeb-2022	90	9	some	some	PRON
ajbmeb-2022	90	10	of	of	ADP
ajbmeb-2022	90	11	these	these	DET
ajbmeb-2022	90	12	tools	tool	NOUN
ajbmeb-2022	90	13	to	to	PART
ajbmeb-2022	90	14	coordinate	coordinate	VERB
ajbmeb-2022	90	15	actions	action	NOUN
ajbmeb-2022	90	16	with	with	ADP
ajbmeb-2022	90	17	each	each	DET
ajbmeb-2022	90	18	other	other	ADJ
ajbmeb-2022	90	19	.	.	PUNCT
ajbmeb-2022	91	1	throughout	throughout	ADP
ajbmeb-2022	91	2	the	the	DET
ajbmeb-2022	91	3	entire	entire	ADJ
ajbmeb-2022	91	4	evidence	evidence	NOUN
ajbmeb-2022	91	5	collection	collection	NOUN
ajbmeb-2022	91	6	process	process	NOUN
ajbmeb-2022	91	7	,	,	PUNCT
ajbmeb-2022	91	8	interpersonal	interpersonal	ADJ
ajbmeb-2022	91	9	interaction	interaction	NOUN
ajbmeb-2022	91	10	affects	affect	VERB
ajbmeb-2022	91	11	the	the	DET
ajbmeb-2022	91	12	efficiency	efficiency	NOUN
ajbmeb-2022	91	13	and	and	CCONJ
ajbmeb-2022	91	14	result	result	NOUN
ajbmeb-2022	91	15	of	of	ADP
ajbmeb-2022	91	16	the	the	DET
ajbmeb-2022	91	17	audit	audit	NOUN
ajbmeb-2022	91	18	.	.	PUNCT
ajbmeb-2022	92	1	as	as	ADP
ajbmeb-2022	92	2	with	with	ADP
ajbmeb-2022	92	3	virtual	virtual	ADJ
ajbmeb-2022	92	4	teams	team	NOUN
ajbmeb-2022	92	5	,	,	PUNCT
ajbmeb-2022	92	6	remote	remote	ADJ
ajbmeb-2022	92	7	auditing	auditing	NOUN
ajbmeb-2022	92	8	has	have	VERB
ajbmeb-2022	92	9	the	the	DET
ajbmeb-2022	92	10	additional	additional	ADJ
ajbmeb-2022	92	11	problem	problem	NOUN
ajbmeb-2022	92	12	of	of	ADP
ajbmeb-2022	92	13	limited	limited	ADJ
ajbmeb-2022	92	14	sensory	sensory	ADJ
ajbmeb-2022	92	15	perception	perception	NOUN
ajbmeb-2022	92	16	when	when	SCONJ
ajbmeb-2022	92	17	the	the	DET
ajbmeb-2022	92	18	auditor	auditor	NOUN
ajbmeb-2022	92	19	is	be	AUX
ajbmeb-2022	92	20	not	not	PART
ajbmeb-2022	92	21	physically	physically	ADV
ajbmeb-2022	92	22	present	present	ADJ
ajbmeb-2022	92	23	during	during	ADP
ajbmeb-2022	92	24	tests	test	NOUN
ajbmeb-2022	92	25	,	,	PUNCT
ajbmeb-2022	92	26	interviews	interview	NOUN
ajbmeb-2022	92	27	,	,	PUNCT
ajbmeb-2022	92	28	etc	etc	X
ajbmeb-2022	92	29	.	.	X
ajbmeb-2022	93	1	the	the	DET
ajbmeb-2022	93	2	influence	influence	NOUN
ajbmeb-2022	93	3	of	of	ADP
ajbmeb-2022	93	4	trust	trust	NOUN
ajbmeb-2022	93	5	and	and	CCONJ
ajbmeb-2022	93	6	cooperation	cooperation	NOUN
ajbmeb-2022	93	7	in	in	ADP
ajbmeb-2022	93	8	virtual	virtual	ADJ
ajbmeb-2022	93	9	teams	team	NOUN
ajbmeb-2022	93	10	is	be	AUX
ajbmeb-2022	93	11	well	well	ADV
ajbmeb-2022	93	12	documented	document	VERB
ajbmeb-2022	93	13	and	and	CCONJ
ajbmeb-2022	93	14	is	be	AUX
ajbmeb-2022	93	15	the	the	DET
ajbmeb-2022	93	16	basis	basis	NOUN
ajbmeb-2022	93	17	for	for	ADP
ajbmeb-2022	93	18	using	use	VERB
ajbmeb-2022	93	19	ict	ict	PROPN
ajbmeb-2022	93	20	for	for	ADP
ajbmeb-2022	93	21	electronic	electronic	ADJ
ajbmeb-2022	93	22	communication	communication	NOUN
ajbmeb-2022	93	23	.	.	PUNCT
ajbmeb-2022	94	1	to	to	PART
ajbmeb-2022	94	2	conduct	conduct	VERB
ajbmeb-2022	94	3	a	a	DET
ajbmeb-2022	94	4	remote	remote	ADJ
ajbmeb-2022	94	5	audit	audit	NOUN
ajbmeb-2022	94	6	,	,	PUNCT
ajbmeb-2022	94	7	it	it	PRON
ajbmeb-2022	94	8	is	be	AUX
ajbmeb-2022	94	9	necessary	necessary	ADJ
ajbmeb-2022	94	10	to	to	PART
ajbmeb-2022	94	11	expand	expand	VERB
ajbmeb-2022	94	12	the	the	DET
ajbmeb-2022	94	13	currently	currently	ADV
ajbmeb-2022	94	14	used	use	VERB
ajbmeb-2022	94	15	ict	ict	NOUN
ajbmeb-2022	94	16	(	(	PUNCT
ajbmeb-2022	94	17	for	for	ADP
ajbmeb-2022	94	18	example	example	NOUN
ajbmeb-2022	94	19	,	,	PUNCT
ajbmeb-2022	94	20	email	email	NOUN
ajbmeb-2022	94	21	)	)	PUNCT
ajbmeb-2022	94	22	,	,	PUNCT
ajbmeb-2022	94	23	including	include	VERB
ajbmeb-2022	94	24	additional	additional	ADJ
ajbmeb-2022	94	25	technologies	technology	NOUN
ajbmeb-2022	94	26	that	that	PRON
ajbmeb-2022	94	27	facilitate	facilitate	VERB
ajbmeb-2022	94	28	remote	remote	ADJ
ajbmeb-2022	94	29	communication	communication	NOUN
ajbmeb-2022	94	30	,	,	PUNCT
ajbmeb-2022	94	31	centralized	centralized	ADJ
ajbmeb-2022	94	32	evidence	evidence	NOUN
ajbmeb-2022	94	33	american	american	PROPN
ajbmeb-2022	94	34	journal	journal	PROPN
ajbmeb-2022	94	35	of	of	ADP
ajbmeb-2022	94	36	business	business	NOUN
ajbmeb-2022	94	37	management	management	NOUN
ajbmeb-2022	94	38	,	,	PUNCT
ajbmeb-2022	94	39	economics	economic	NOUN
ajbmeb-2022	94	40	and	and	CCONJ
ajbmeb-2022	94	41	banking	banking	NOUN
ajbmeb-2022	94	42	volume	volume	NOUN
ajbmeb-2022	94	43	23	23	NUM
ajbmeb-2022	94	44	april	april	PROPN
ajbmeb-2022	94	45	2024	2024	NUM
ajbmeb-2022	94	46	p	p	NOUN
ajbmeb-2022	94	47	a	a	DET
ajbmeb-2022	94	48	g	g	NOUN
ajbmeb-2022	94	49	e	e	NOUN
ajbmeb-2022	94	50	|	|	ADV
ajbmeb-2022	94	51	214	214	NUM
ajbmeb-2022	94	52	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2022	94	53	collection	collection	NOUN
ajbmeb-2022	94	54	,	,	PUNCT
ajbmeb-2022	94	55	and	and	CCONJ
ajbmeb-2022	94	56	coordination	coordination	NOUN
ajbmeb-2022	94	57	of	of	ADP
ajbmeb-2022	94	58	audit	audit	NOUN
ajbmeb-2022	94	59	team	team	NOUN
ajbmeb-2022	94	60	actions	action	NOUN
ajbmeb-2022	94	61	.	.	PUNCT
ajbmeb-2022	95	1	these	these	PRON
ajbmeb-2022	95	2	are	be	AUX
ajbmeb-2022	95	3	the	the	DET
ajbmeb-2022	95	4	main	main	ADJ
ajbmeb-2022	95	5	tasks	task	NOUN
ajbmeb-2022	95	6	of	of	ADP
ajbmeb-2022	95	7	web	web	NOUN
ajbmeb-2022	95	8	conferencing	conferencing	NOUN
ajbmeb-2022	95	9	and	and	CCONJ
ajbmeb-2022	95	10	teleworking	teleworking	NOUN
ajbmeb-2022	95	11	.	.	PUNCT
ajbmeb-2022	96	1	the	the	DET
ajbmeb-2022	96	2	concepts	concept	NOUN
ajbmeb-2022	96	3	of	of	ADP
ajbmeb-2022	96	4	web	web	NOUN
ajbmeb-2022	96	5	conferencing	conferencing	NOUN
ajbmeb-2022	96	6	and	and	CCONJ
ajbmeb-2022	96	7	teleworking	teleworking	NOUN
ajbmeb-2022	96	8	are	be	AUX
ajbmeb-2022	96	9	designed	design	VERB
ajbmeb-2022	96	10	to	to	PART
ajbmeb-2022	96	11	“	"	PUNCT
ajbmeb-2022	96	12	help	help	VERB
ajbmeb-2022	96	13	groups	group	NOUN
ajbmeb-2022	96	14	in	in	ADP
ajbmeb-2022	96	15	communication	communication	NOUN
ajbmeb-2022	96	16	,	,	PUNCT
ajbmeb-2022	96	17	collaboration	collaboration	NOUN
ajbmeb-2022	96	18	,	,	PUNCT
ajbmeb-2022	96	19	and	and	CCONJ
ajbmeb-2022	96	20	coordination	coordination	NOUN
ajbmeb-2022	96	21	of	of	ADP
ajbmeb-2022	96	22	their	their	PRON
ajbmeb-2022	96	23	activities	activity	NOUN
ajbmeb-2022	96	24	”	"	PUNCT
ajbmeb-2022	96	25	.	.	PUNCT
ajbmeb-2022	97	1	ellis	ellis	PROPN
ajbmeb-2022	97	2	et	et	PROPN
ajbmeb-2022	97	3	al	al	PROPN
ajbmeb-2022	97	4	.	.	PROPN
ajbmeb-2022	97	5	define	define	VERB
ajbmeb-2022	97	6	the	the	DET
ajbmeb-2022	97	7	basic	basic	ADJ
ajbmeb-2022	97	8	philosophy	philosophy	NOUN
ajbmeb-2022	97	9	of	of	ADP
ajbmeb-2022	97	10	group	group	NOUN
ajbmeb-2022	97	11	software	software	NOUN
ajbmeb-2022	97	12	to	to	PART
ajbmeb-2022	97	13	improve	improve	VERB
ajbmeb-2022	97	14	group	group	NOUN
ajbmeb-2022	97	15	communication	communication	NOUN
ajbmeb-2022	97	16	in	in	ADP
ajbmeb-2022	97	17	conditions	condition	NOUN
ajbmeb-2022	97	18	of	of	ADP
ajbmeb-2022	97	19	dispersion	dispersion	NOUN
ajbmeb-2022	97	20	in	in	ADP
ajbmeb-2022	97	21	time	time	NOUN
ajbmeb-2022	97	22	and	and	CCONJ
ajbmeb-2022	97	23	space	space	NOUN
ajbmeb-2022	97	24	.	.	PUNCT
ajbmeb-2022	98	1	starting	start	VERB
ajbmeb-2022	98	2	with	with	ADP
ajbmeb-2022	98	3	message	message	NOUN
ajbmeb-2022	98	4	systems	system	NOUN
ajbmeb-2022	98	5	,	,	PUNCT
ajbmeb-2022	98	6	they	they	PRON
ajbmeb-2022	98	7	move	move	VERB
ajbmeb-2022	98	8	on	on	ADP
ajbmeb-2022	98	9	to	to	ADP
ajbmeb-2022	98	10	discussing	discuss	VERB
ajbmeb-2022	98	11	computer	computer	NOUN
ajbmeb-2022	98	12	conferences	conference	NOUN
ajbmeb-2022	98	13	,	,	PUNCT
ajbmeb-2022	98	14	intelligent	intelligent	ADJ
ajbmeb-2022	98	15	agents	agent	NOUN
ajbmeb-2022	98	16	,	,	PUNCT
ajbmeb-2022	98	17	and	and	CCONJ
ajbmeb-2022	98	18	coordination	coordination	NOUN
ajbmeb-2022	98	19	systems	system	NOUN
ajbmeb-2022	98	20	,	,	PUNCT
ajbmeb-2022	98	21	which	which	PRON
ajbmeb-2022	98	22	were	be	AUX
ajbmeb-2022	98	23	the	the	DET
ajbmeb-2022	98	24	precursors	precursor	NOUN
ajbmeb-2022	98	25	of	of	ADP
ajbmeb-2022	98	26	the	the	DET
ajbmeb-2022	98	27	modern	modern	ADJ
ajbmeb-2022	98	28	scheme	scheme	NOUN
ajbmeb-2022	98	29	of	of	ADP
ajbmeb-2022	98	30	email	email	NOUN
ajbmeb-2022	98	31	,	,	PUNCT
ajbmeb-2022	98	32	video	video	NOUN
ajbmeb-2022	98	33	conferencing	conferencing	NOUN
ajbmeb-2022	98	34	,	,	PUNCT
ajbmeb-2022	98	35	artificial	artificial	ADJ
ajbmeb-2022	98	36	intelligence	intelligence	NOUN
ajbmeb-2022	98	37	,	,	PUNCT
ajbmeb-2022	98	38	and	and	CCONJ
ajbmeb-2022	98	39	planning	planning	NOUN
ajbmeb-2022	98	40	applications	application	NOUN
ajbmeb-2022	98	41	used	use	VERB
ajbmeb-2022	98	42	for	for	ADP
ajbmeb-2022	98	43	remote	remote	ADJ
ajbmeb-2022	98	44	auditing	auditing	NOUN
ajbmeb-2022	98	45	.	.	PUNCT
ajbmeb-2022	99	1	the	the	DET
ajbmeb-2022	99	2	it	it	PRON
ajbmeb-2022	99	3	departments	department	NOUN
ajbmeb-2022	99	4	of	of	ADP
ajbmeb-2022	99	5	many	many	ADJ
ajbmeb-2022	99	6	organizations	organization	NOUN
ajbmeb-2022	99	7	have	have	AUX
ajbmeb-2022	99	8	implemented	implement	VERB
ajbmeb-2022	99	9	tools	tool	NOUN
ajbmeb-2022	99	10	for	for	ADP
ajbmeb-2022	99	11	conducting	conduct	VERB
ajbmeb-2022	99	12	web	web	NOUN
ajbmeb-2022	99	13	conferences	conference	NOUN
ajbmeb-2022	99	14	to	to	PART
ajbmeb-2022	99	15	help	help	VERB
ajbmeb-2022	99	16	managers	manager	NOUN
ajbmeb-2022	99	17	and	and	CCONJ
ajbmeb-2022	99	18	process	process	NOUN
ajbmeb-2022	99	19	owners	owner	NOUN
ajbmeb-2022	99	20	communicate	communicate	VERB
ajbmeb-2022	99	21	with	with	ADP
ajbmeb-2022	99	22	suppliers	supplier	NOUN
ajbmeb-2022	99	23	and	and	CCONJ
ajbmeb-2022	99	24	clients	client	NOUN
ajbmeb-2022	99	25	.	.	PUNCT
ajbmeb-2022	100	1	depending	depend	VERB
ajbmeb-2022	100	2	on	on	ADP
ajbmeb-2022	100	3	the	the	DET
ajbmeb-2022	100	4	security	security	NOUN
ajbmeb-2022	100	5	policy	policy	NOUN
ajbmeb-2022	100	6	of	of	ADP
ajbmeb-2022	100	7	the	the	DET
ajbmeb-2022	100	8	organization	organization	NOUN
ajbmeb-2022	100	9	,	,	PUNCT
ajbmeb-2022	100	10	access	access	NOUN
ajbmeb-2022	100	11	to	to	ADP
ajbmeb-2022	100	12	many	many	ADJ
ajbmeb-2022	100	13	of	of	ADP
ajbmeb-2022	100	14	these	these	DET
ajbmeb-2022	100	15	services	service	NOUN
ajbmeb-2022	100	16	can	can	AUX
ajbmeb-2022	100	17	now	now	ADV
ajbmeb-2022	100	18	be	be	AUX
ajbmeb-2022	100	19	obtained	obtain	VERB
ajbmeb-2022	100	20	directly	directly	ADV
ajbmeb-2022	100	21	through	through	ADP
ajbmeb-2022	100	22	a	a	DET
ajbmeb-2022	100	23	web	web	NOUN
ajbmeb-2022	100	24	browser	browser	NOUN
ajbmeb-2022	100	25	.	.	PUNCT
ajbmeb-2022	101	1	these	these	DET
ajbmeb-2022	101	2	services	service	NOUN
ajbmeb-2022	101	3	provide	provide	VERB
ajbmeb-2022	101	4	computer	computer	NOUN
ajbmeb-2022	101	5	-	-	PUNCT
ajbmeb-2022	101	6	mediated	mediate	VERB
ajbmeb-2022	101	7	communication	communication	NOUN
ajbmeb-2022	101	8	,	,	PUNCT
ajbmeb-2022	101	9	supplementing	supplement	VERB
ajbmeb-2022	101	10	voice	voice	NOUN
ajbmeb-2022	101	11	with	with	ADP
ajbmeb-2022	101	12	visual	visual	ADJ
ajbmeb-2022	101	13	cues	cue	NOUN
ajbmeb-2022	101	14	(	(	PUNCT
ajbmeb-2022	101	15	using	use	VERB
ajbmeb-2022	101	16	live	live	ADJ
ajbmeb-2022	101	17	bidirectional	bidirectional	ADJ
ajbmeb-2022	101	18	video	video	NOUN
ajbmeb-2022	101	19	streams	stream	NOUN
ajbmeb-2022	101	20	)	)	PUNCT
ajbmeb-2022	101	21	and	and	CCONJ
ajbmeb-2022	101	22	joint	joint	ADJ
ajbmeb-2022	101	23	viewing	viewing	NOUN
ajbmeb-2022	101	24	of	of	ADP
ajbmeb-2022	101	25	information	information	NOUN
ajbmeb-2022	101	26	(	(	PUNCT
ajbmeb-2022	101	27	using	use	VERB
ajbmeb-2022	101	28	screen	screen	NOUN
ajbmeb-2022	101	29	and	and	CCONJ
ajbmeb-2022	101	30	application	application	NOUN
ajbmeb-2022	101	31	sharing	sharing	NOUN
ajbmeb-2022	101	32	)	)	PUNCT
ajbmeb-2022	101	33	.	.	PUNCT
ajbmeb-2022	102	1	two	two	NUM
ajbmeb-2022	102	2	problems	problem	NOUN
ajbmeb-2022	102	3	hindering	hinder	VERB
ajbmeb-2022	102	4	the	the	DET
ajbmeb-2022	102	5	implementation	implementation	NOUN
ajbmeb-2022	102	6	of	of	ADP
ajbmeb-2022	102	7	these	these	DET
ajbmeb-2022	102	8	technologies	technology	NOUN
ajbmeb-2022	102	9	are	be	AUX
ajbmeb-2022	102	10	the	the	DET
ajbmeb-2022	102	11	uncertainty	uncertainty	NOUN
ajbmeb-2022	102	12	inherent	inherent	ADJ
ajbmeb-2022	102	13	in	in	ADP
ajbmeb-2022	102	14	using	use	VERB
ajbmeb-2022	102	15	new	new	ADJ
ajbmeb-2022	102	16	technologies	technology	NOUN
ajbmeb-2022	102	17	,	,	PUNCT
ajbmeb-2022	102	18	and	and	CCONJ
ajbmeb-2022	102	19	the	the	DET
ajbmeb-2022	102	20	need	need	NOUN
ajbmeb-2022	102	21	to	to	PART
ajbmeb-2022	102	22	change	change	VERB
ajbmeb-2022	102	23	processes	process	NOUN
ajbmeb-2022	102	24	for	for	ADP
ajbmeb-2022	102	25	more	more	ADV
ajbmeb-2022	102	26	effective	effective	ADJ
ajbmeb-2022	102	27	use	use	NOUN
ajbmeb-2022	102	28	of	of	ADP
ajbmeb-2022	102	29	technologies	technology	NOUN
ajbmeb-2022	102	30	.	.	PUNCT
ajbmeb-2022	103	1	from	from	ADP
ajbmeb-2022	103	2	a	a	DET
ajbmeb-2022	103	3	behavioral	behavioral	ADJ
ajbmeb-2022	103	4	point	point	NOUN
ajbmeb-2022	103	5	of	of	ADP
ajbmeb-2022	103	6	view	view	NOUN
ajbmeb-2022	103	7	,	,	PUNCT
ajbmeb-2022	103	8	remote	remote	ADJ
ajbmeb-2022	103	9	auditing	auditing	NOUN
ajbmeb-2022	103	10	can	can	AUX
ajbmeb-2022	103	11	be	be	AUX
ajbmeb-2022	103	12	understood	understand	VERB
ajbmeb-2022	103	13	by	by	ADP
ajbmeb-2022	103	14	considering	consider	VERB
ajbmeb-2022	103	15	the	the	DET
ajbmeb-2022	103	16	prevalence	prevalence	NOUN
ajbmeb-2022	103	17	of	of	ADP
ajbmeb-2022	103	18	teleworking	teleworking	NOUN
ajbmeb-2022	103	19	,	,	PUNCT
ajbmeb-2022	103	20	where	where	SCONJ
ajbmeb-2022	103	21	employees	employee	NOUN
ajbmeb-2022	103	22	can	can	AUX
ajbmeb-2022	103	23	choose	choose	VERB
ajbmeb-2022	103	24	from	from	ADP
ajbmeb-2022	103	25	several	several	ADJ
ajbmeb-2022	103	26	physical	physical	ADJ
ajbmeb-2022	103	27	workplaces	workplace	NOUN
ajbmeb-2022	103	28	and	and	CCONJ
ajbmeb-2022	103	29	use	use	VERB
ajbmeb-2022	103	30	electronic	electronic	ADJ
ajbmeb-2022	103	31	communication	communication	NOUN
ajbmeb-2022	103	32	to	to	PART
ajbmeb-2022	103	33	perform	perform	VERB
ajbmeb-2022	103	34	their	their	PRON
ajbmeb-2022	103	35	tasks	task	NOUN
ajbmeb-2022	103	36	.	.	PUNCT
ajbmeb-2022	104	1	many	many	ADJ
ajbmeb-2022	104	2	of	of	ADP
ajbmeb-2022	104	3	the	the	DET
ajbmeb-2022	104	4	same	same	ADJ
ajbmeb-2022	104	5	issues	issue	NOUN
ajbmeb-2022	104	6	of	of	ADP
ajbmeb-2022	104	7	motivation	motivation	NOUN
ajbmeb-2022	104	8	and	and	CCONJ
ajbmeb-2022	104	9	productivity	productivity	NOUN
ajbmeb-2022	104	10	that	that	PRON
ajbmeb-2022	104	11	apply	apply	VERB
ajbmeb-2022	104	12	to	to	ADP
ajbmeb-2022	104	13	teleworking	teleworking	NOUN
ajbmeb-2022	104	14	apply	apply	VERB
ajbmeb-2022	104	15	to	to	ADP
ajbmeb-2022	104	16	remote	remote	ADJ
ajbmeb-2022	104	17	interaction	interaction	NOUN
ajbmeb-2022	104	18	between	between	ADP
ajbmeb-2022	104	19	internal	internal	ADJ
ajbmeb-2022	104	20	auditors	auditor	NOUN
ajbmeb-2022	104	21	and	and	CCONJ
ajbmeb-2022	104	22	business	business	NOUN
ajbmeb-2022	104	23	process	process	NOUN
ajbmeb-2022	104	24	managers	manager	NOUN
ajbmeb-2022	104	25	.	.	PUNCT
ajbmeb-2022	105	1	in	in	ADP
ajbmeb-2022	105	2	table	table	NOUN
ajbmeb-2022	105	3	2	2	NUM
ajbmeb-2022	105	4	,	,	PUNCT
ajbmeb-2022	105	5	we	we	PRON
ajbmeb-2022	105	6	present	present	VERB
ajbmeb-2022	105	7	some	some	PRON
ajbmeb-2022	105	8	of	of	ADP
ajbmeb-2022	105	9	these	these	DET
ajbmeb-2022	105	10	open	open	ADJ
ajbmeb-2022	105	11	questions	question	NOUN
ajbmeb-2022	105	12	of	of	ADP
ajbmeb-2022	105	13	behavioral	behavioral	ADJ
ajbmeb-2022	105	14	research	research	NOUN
ajbmeb-2022	105	15	.	.	PUNCT
ajbmeb-2022	106	1	behavioral	behavioral	ADJ
ajbmeb-2022	106	2	problems	problem	NOUN
ajbmeb-2022	106	3	,	,	PUNCT
ajbmeb-2022	106	4	if	if	SCONJ
ajbmeb-2022	106	5	not	not	PART
ajbmeb-2022	106	6	resolved	resolve	VERB
ajbmeb-2022	106	7	,	,	PUNCT
ajbmeb-2022	106	8	will	will	AUX
ajbmeb-2022	106	9	reduce	reduce	VERB
ajbmeb-2022	106	10	the	the	DET
ajbmeb-2022	106	11	potential	potential	ADJ
ajbmeb-2022	106	12	benefits	benefit	NOUN
ajbmeb-2022	106	13	of	of	ADP
ajbmeb-2022	106	14	remote	remote	ADJ
ajbmeb-2022	106	15	auditing	auditing	NOUN
ajbmeb-2022	106	16	.	.	PUNCT
ajbmeb-2022	107	1	for	for	ADP
ajbmeb-2022	107	2	example	example	NOUN
ajbmeb-2022	107	3	,	,	PUNCT
ajbmeb-2022	107	4	icts	ict	NOUN
ajbmeb-2022	107	5	are	be	AUX
ajbmeb-2022	107	6	beneficial	beneficial	ADJ
ajbmeb-2022	107	7	only	only	ADV
ajbmeb-2022	107	8	if	if	SCONJ
ajbmeb-2022	107	9	the	the	DET
ajbmeb-2022	107	10	auditor	auditor	NOUN
ajbmeb-2022	107	11	is	be	AUX
ajbmeb-2022	107	12	trained	train	VERB
ajbmeb-2022	107	13	,	,	PUNCT
ajbmeb-2022	107	14	feels	feel	VERB
ajbmeb-2022	107	15	competent	competent	ADJ
ajbmeb-2022	107	16	,	,	PUNCT
ajbmeb-2022	107	17	and	and	CCONJ
ajbmeb-2022	107	18	effectively	effectively	ADV
ajbmeb-2022	107	19	performs	perform	VERB
ajbmeb-2022	107	20	their	their	PRON
ajbmeb-2022	107	21	tasks	task	NOUN
ajbmeb-2022	107	22	.	.	PUNCT
ajbmeb-2022	108	1	inadequate	inadequate	ADJ
ajbmeb-2022	108	2	use	use	NOUN
ajbmeb-2022	108	3	can	can	AUX
ajbmeb-2022	108	4	also	also	ADV
ajbmeb-2022	108	5	prompt	prompt	VERB
ajbmeb-2022	108	6	the	the	DET
ajbmeb-2022	108	7	audited	audit	VERB
ajbmeb-2022	108	8	person	person	NOUN
ajbmeb-2022	108	9	to	to	PART
ajbmeb-2022	108	10	hide	hide	VERB
ajbmeb-2022	108	11	fraud	fraud	NOUN
ajbmeb-2022	108	12	,	,	PUNCT
ajbmeb-2022	108	13	divert	divert	VERB
ajbmeb-2022	108	14	the	the	DET
ajbmeb-2022	108	15	threat	threat	NOUN
ajbmeb-2022	108	16	of	of	ADP
ajbmeb-2022	108	17	control	control	NOUN
ajbmeb-2022	108	18	,	,	PUNCT
ajbmeb-2022	108	19	or	or	CCONJ
ajbmeb-2022	108	20	distrust	distrust	VERB
ajbmeb-2022	108	21	the	the	DET
ajbmeb-2022	108	22	auditor	auditor	NOUN
ajbmeb-2022	108	23	.	.	PUNCT
ajbmeb-2022	109	1	future	future	ADJ
ajbmeb-2022	109	2	research	research	NOUN
ajbmeb-2022	109	3	needs	need	VERB
ajbmeb-2022	109	4	to	to	PART
ajbmeb-2022	109	5	determine	determine	VERB
ajbmeb-2022	109	6	to	to	ADP
ajbmeb-2022	109	7	what	what	DET
ajbmeb-2022	109	8	extent	extent	NOUN
ajbmeb-2022	109	9	these	these	DET
ajbmeb-2022	109	10	problems	problem	NOUN
ajbmeb-2022	109	11	exist	exist	VERB
ajbmeb-2022	109	12	and	and	CCONJ
ajbmeb-2022	109	13	affect	affect	VERB
ajbmeb-2022	109	14	the	the	DET
ajbmeb-2022	109	15	implementation	implementation	NOUN
ajbmeb-2022	109	16	of	of	ADP
ajbmeb-2022	109	17	remote	remote	ADJ
ajbmeb-2022	109	18	auditing	auditing	NOUN
ajbmeb-2022	109	19	.	.	PUNCT
ajbmeb-2022	110	1	electronic	electronic	ADJ
ajbmeb-2022	110	2	working	work	VERB
ajbmeb-2022	110	3	papers	paper	NOUN
ajbmeb-2022	110	4	(	(	PUNCT
ajbmeb-2022	110	5	ewp	ewp	PROPN
ajbmeb-2022	110	6	)	)	PUNCT
ajbmeb-2022	110	7	are	be	AUX
ajbmeb-2022	110	8	specifically	specifically	ADV
ajbmeb-2022	110	9	designed	design	VERB
ajbmeb-2022	110	10	for	for	ADP
ajbmeb-2022	110	11	auditing	auditing	NOUN
ajbmeb-2022	110	12	.	.	PUNCT
ajbmeb-2022	111	1	ewp	ewp	PROPN
ajbmeb-2022	111	2	systems	system	NOUN
ajbmeb-2022	111	3	are	be	AUX
ajbmeb-2022	111	4	based	base	VERB
ajbmeb-2022	111	5	on	on	ADP
ajbmeb-2022	111	6	electronic	electronic	ADJ
ajbmeb-2022	111	7	document	document	NOUN
ajbmeb-2022	111	8	management	management	NOUN
ajbmeb-2022	111	9	systems	system	NOUN
ajbmeb-2022	111	10	(	(	PUNCT
ajbmeb-2022	111	11	edms	edms	ADJ
ajbmeb-2022	111	12	)	)	PUNCT
ajbmeb-2022	111	13	and	and	CCONJ
ajbmeb-2022	111	14	contain	contain	VERB
ajbmeb-2022	111	15	tools	tool	NOUN
ajbmeb-2022	111	16	and	and	CCONJ
ajbmeb-2022	111	17	workflows	workflow	NOUN
ajbmeb-2022	111	18	that	that	PRON
ajbmeb-2022	111	19	help	help	AUX
ajbmeb-2022	111	20	collect	collect	VERB
ajbmeb-2022	111	21	and	and	CCONJ
ajbmeb-2022	111	22	analyze	analyze	VERB
ajbmeb-2022	111	23	audit	audit	NOUN
ajbmeb-2022	111	24	data	datum	NOUN
ajbmeb-2022	111	25	.	.	PUNCT
ajbmeb-2022	112	1	in	in	ADP
ajbmeb-2022	112	2	the	the	DET
ajbmeb-2022	112	3	context	context	NOUN
ajbmeb-2022	112	4	of	of	ADP
ajbmeb-2022	112	5	remote	remote	ADJ
ajbmeb-2022	112	6	auditing	auditing	NOUN
ajbmeb-2022	112	7	.	.	PUNCT
ajbmeb-2022	113	1	ewp	ewp	PROPN
ajbmeb-2022	113	2	contains	contain	VERB
ajbmeb-2022	113	3	evidence	evidence	NOUN
ajbmeb-2022	113	4	collected	collect	VERB
ajbmeb-2022	113	5	at	at	ADP
ajbmeb-2022	113	6	the	the	DET
ajbmeb-2022	113	7	request	request	NOUN
ajbmeb-2022	113	8	of	of	ADP
ajbmeb-2022	113	9	the	the	DET
ajbmeb-2022	113	10	auditor	auditor	NOUN
ajbmeb-2022	113	11	,	,	PUNCT
ajbmeb-2022	113	12	as	as	ADV
ajbmeb-2022	113	13	well	well	ADV
ajbmeb-2022	113	14	as	as	ADP
ajbmeb-2022	113	15	data	datum	NOUN
ajbmeb-2022	113	16	related	relate	VERB
ajbmeb-2022	113	17	to	to	ADP
ajbmeb-2022	113	18	operations	operation	NOUN
ajbmeb-2022	113	19	,	,	PUNCT
ajbmeb-2022	113	20	extracted	extract	VERB
ajbmeb-2022	113	21	and	and	CCONJ
ajbmeb-2022	113	22	generated	generate	VERB
ajbmeb-2022	113	23	by	by	ADP
ajbmeb-2022	113	24	an	an	DET
ajbmeb-2022	113	25	automated	automate	VERB
ajbmeb-2022	113	26	system	system	NOUN
ajbmeb-2022	113	27	.	.	PUNCT
ajbmeb-2022	114	1	many	many	ADJ
ajbmeb-2022	114	2	accounting	accounting	NOUN
ajbmeb-2022	114	3	firms	firm	NOUN
ajbmeb-2022	114	4	are	be	AUX
ajbmeb-2022	114	5	implementing	implement	VERB
ajbmeb-2022	114	6	more	more	ADJ
ajbmeb-2022	114	7	complex	complex	ADJ
ajbmeb-2022	114	8	database	database	NOUN
ajbmeb-2022	114	9	-	-	PUNCT
ajbmeb-2022	114	10	oriented	orient	VERB
ajbmeb-2022	114	11	systems	system	NOUN
ajbmeb-2022	114	12	with	with	ADP
ajbmeb-2022	114	13	varying	vary	VERB
ajbmeb-2022	114	14	degrees	degree	NOUN
ajbmeb-2022	114	15	of	of	ADP
ajbmeb-2022	114	16	success	success	NOUN
ajbmeb-2022	114	17	.	.	PUNCT
ajbmeb-2022	115	1	however	however	ADV
ajbmeb-2022	115	2	,	,	PUNCT
ajbmeb-2022	115	3	the	the	DET
ajbmeb-2022	115	4	current	current	ADJ
ajbmeb-2022	115	5	state	state	NOUN
ajbmeb-2022	115	6	of	of	ADP
ajbmeb-2022	115	7	systems	system	NOUN
ajbmeb-2022	115	8	is	be	AUX
ajbmeb-2022	115	9	aimed	aim	VERB
ajbmeb-2022	115	10	at	at	ADP
ajbmeb-2022	115	11	simulating	simulate	VERB
ajbmeb-2022	115	12	a	a	DET
ajbmeb-2022	115	13	history	history	NOUN
ajbmeb-2022	115	14	-	-	PUNCT
ajbmeb-2022	115	15	oriented	orient	VERB
ajbmeb-2022	115	16	audit	audit	NOUN
ajbmeb-2022	115	17	,	,	PUNCT
ajbmeb-2022	115	18	not	not	PART
ajbmeb-2022	115	19	creating	create	VERB
ajbmeb-2022	115	20	a	a	DET
ajbmeb-2022	115	21	real	real	ADJ
ajbmeb-2022	115	22	-	-	PUNCT
ajbmeb-2022	115	23	time	time	NOUN
ajbmeb-2022	115	24	snapshot	snapshot	NOUN
ajbmeb-2022	115	25	of	of	ADP
ajbmeb-2022	115	26	the	the	DET
ajbmeb-2022	115	27	internal	internal	ADJ
ajbmeb-2022	115	28	control	control	NOUN
ajbmeb-2022	115	29	system	system	NOUN
ajbmeb-2022	115	30	’s	’s	PART
ajbmeb-2022	115	31	operation	operation	NOUN
ajbmeb-2022	115	32	.	.	PUNCT
ajbmeb-2022	116	1	moreover	moreover	ADV
ajbmeb-2022	116	2	,	,	PUNCT
ajbmeb-2022	116	3	many	many	ADJ
ajbmeb-2022	116	4	internal	internal	ADJ
ajbmeb-2022	116	5	audit	audit	NOUN
ajbmeb-2022	116	6	departments	department	NOUN
ajbmeb-2022	116	7	and	and	CCONJ
ajbmeb-2022	116	8	some	some	DET
ajbmeb-2022	116	9	large	large	ADJ
ajbmeb-2022	116	10	cpa	cpa	NOUN
ajbmeb-2022	116	11	firms	firm	NOUN
ajbmeb-2022	116	12	limit	limit	VERB
ajbmeb-2022	116	13	themselves	themselves	PRON
ajbmeb-2022	116	14	to	to	ADP
ajbmeb-2022	116	15	the	the	DET
ajbmeb-2022	116	16	capabilities	capability	NOUN
ajbmeb-2022	116	17	of	of	ADP
ajbmeb-2022	116	18	desktop	desktop	NOUN
ajbmeb-2022	116	19	productivity	productivity	NOUN
ajbmeb-2022	116	20	software	software	NOUN
ajbmeb-2022	116	21	and	and	CCONJ
ajbmeb-2022	116	22	reject	reject	VERB
ajbmeb-2022	116	23	the	the	DET
ajbmeb-2022	116	24	enormous	enormous	ADJ
ajbmeb-2022	116	25	potential	potential	ADJ
ajbmeb-2022	116	26	value	value	NOUN
ajbmeb-2022	116	27	of	of	ADP
ajbmeb-2022	116	28	a	a	DET
ajbmeb-2022	116	29	modern	modern	ADJ
ajbmeb-2022	116	30	ewp	ewp	PROPN
ajbmeb-2022	116	31	system	system	NOUN
ajbmeb-2022	116	32	.	.	PUNCT
ajbmeb-2022	117	1	for	for	ADP
ajbmeb-2022	117	2	example	example	NOUN
ajbmeb-2022	117	3	,	,	PUNCT
ajbmeb-2022	117	4	process	process	NOUN
ajbmeb-2022	117	5	analysis	analysis	NOUN
ajbmeb-2022	117	6	is	be	AUX
ajbmeb-2022	117	7	used	use	VERB
ajbmeb-2022	117	8	to	to	PART
ajbmeb-2022	117	9	evaluate	evaluate	VERB
ajbmeb-2022	117	10	enterprise	enterprise	NOUN
ajbmeb-2022	117	11	resource	resource	NOUN
ajbmeb-2022	117	12	planning	planning	NOUN
ajbmeb-2022	117	13	(	(	PUNCT
ajbmeb-2022	117	14	erp	erp	NOUN
ajbmeb-2022	117	15	)	)	PUNCT
ajbmeb-2022	117	16	logs	log	NOUN
ajbmeb-2022	117	17	and	and	CCONJ
ajbmeb-2022	117	18	obtain	obtain	VERB
ajbmeb-2022	117	19	information	information	NOUN
ajbmeb-2022	117	20	about	about	ADP
ajbmeb-2022	117	21	the	the	DET
ajbmeb-2022	117	22	steps	step	NOUN
ajbmeb-2022	117	23	people	people	NOUN
ajbmeb-2022	117	24	take	take	VERB
ajbmeb-2022	117	25	in	in	ADP
ajbmeb-2022	117	26	performing	perform	VERB
ajbmeb-2022	117	27	their	their	PRON
ajbmeb-2022	117	28	duties	duty	NOUN
ajbmeb-2022	117	29	.	.	PUNCT
ajbmeb-2022	118	1	as	as	SCONJ
ajbmeb-2022	118	2	data	datum	NOUN
ajbmeb-2022	118	3	is	be	AUX
ajbmeb-2022	118	4	increasingly	increasingly	ADV
ajbmeb-2022	118	5	consolidated	consolidate	VERB
ajbmeb-2022	118	6	into	into	ADP
ajbmeb-2022	118	7	erps	erps	PROPN
ajbmeb-2022	118	8	,	,	PUNCT
ajbmeb-2022	118	9	the	the	DET
ajbmeb-2022	118	10	application	application	NOUN
ajbmeb-2022	118	11	of	of	ADP
ajbmeb-2022	118	12	technologies	technology	NOUN
ajbmeb-2022	118	13	such	such	ADJ
ajbmeb-2022	118	14	as	as	ADP
ajbmeb-2022	118	15	process	process	NOUN
ajbmeb-2022	118	16	analysis	analysis	NOUN
ajbmeb-2022	118	17	will	will	AUX
ajbmeb-2022	118	18	not	not	PART
ajbmeb-2022	118	19	only	only	ADV
ajbmeb-2022	118	20	provide	provide	VERB
ajbmeb-2022	118	21	context	context	NOUN
ajbmeb-2022	118	22	for	for	ADP
ajbmeb-2022	118	23	this	this	DET
ajbmeb-2022	118	24	data	datum	NOUN
ajbmeb-2022	118	25	but	but	CCONJ
ajbmeb-2022	118	26	also	also	ADV
ajbmeb-2022	118	27	help	help	VERB
ajbmeb-2022	118	28	auditors	auditor	NOUN
ajbmeb-2022	118	29	gain	gain	VERB
ajbmeb-2022	118	30	a	a	DET
ajbmeb-2022	118	31	more	more	ADV
ajbmeb-2022	118	32	complete	complete	ADJ
ajbmeb-2022	118	33	understanding	understanding	NOUN
ajbmeb-2022	118	34	of	of	ADP
ajbmeb-2022	118	35	failures	failure	NOUN
ajbmeb-2022	118	36	from	from	ADP
ajbmeb-2022	118	37	any	any	DET
ajbmeb-2022	118	38	network	network	NOUN
ajbmeb-2022	118	39	device	device	NOUN
ajbmeb-2022	118	40	.	.	PUNCT
ajbmeb-2022	119	1	online	online	ADJ
ajbmeb-2022	119	2	ewps	ewps	PROPN
ajbmeb-2022	119	3	facilitate	facilitate	VERB
ajbmeb-2022	119	4	centralized	centralize	VERB
ajbmeb-2022	119	5	data	datum	NOUN
ajbmeb-2022	119	6	collection	collection	NOUN
ajbmeb-2022	119	7	during	during	ADP
ajbmeb-2022	119	8	an	an	DET
ajbmeb-2022	119	9	audit	audit	NOUN
ajbmeb-2022	119	10	.	.	PUNCT
ajbmeb-2022	120	1	specific	specific	ADJ
ajbmeb-2022	120	2	monitoring	monitoring	NOUN
ajbmeb-2022	120	3	events	event	NOUN
ajbmeb-2022	120	4	can	can	AUX
ajbmeb-2022	120	5	initiate	initiate	VERB
ajbmeb-2022	120	6	automatic	automatic	ADJ
ajbmeb-2022	120	7	data	datum	NOUN
ajbmeb-2022	120	8	collection	collection	NOUN
ajbmeb-2022	120	9	from	from	ADP
ajbmeb-2022	120	10	erp	erp	PROPN
ajbmeb-2022	120	11	systems	system	NOUN
ajbmeb-2022	120	12	or	or	CCONJ
ajbmeb-2022	120	13	edms	edm	NOUN
ajbmeb-2022	120	14	,	,	PUNCT
ajbmeb-2022	120	15	so	so	SCONJ
ajbmeb-2022	120	16	auditors	auditor	NOUN
ajbmeb-2022	120	17	can	can	AUX
ajbmeb-2022	120	18	focus	focus	VERB
ajbmeb-2022	120	19	their	their	PRON
ajbmeb-2022	120	20	efforts	effort	NOUN
ajbmeb-2022	120	21	on	on	ADP
ajbmeb-2022	120	22	tracking	track	VERB
ajbmeb-2022	120	23	the	the	DET
ajbmeb-2022	120	24	problem	problem	NOUN
ajbmeb-2022	120	25	,	,	PUNCT
ajbmeb-2022	120	26	not	not	PART
ajbmeb-2022	120	27	on	on	ADP
ajbmeb-2022	120	28	manual	manual	ADJ
ajbmeb-2022	120	29	evidence	evidence	NOUN
ajbmeb-2022	120	30	collection	collection	NOUN
ajbmeb-2022	120	31	.	.	PUNCT
ajbmeb-2022	121	1	with	with	ADP
ajbmeb-2022	121	2	the	the	DET
ajbmeb-2022	121	3	centralization	centralization	NOUN
ajbmeb-2022	121	4	and	and	CCONJ
ajbmeb-2022	121	5	synchronization	synchronization	NOUN
ajbmeb-2022	121	6	american	american	PROPN
ajbmeb-2022	121	7	journal	journal	PROPN
ajbmeb-2022	121	8	of	of	ADP
ajbmeb-2022	121	9	business	business	NOUN
ajbmeb-2022	121	10	management	management	NOUN
ajbmeb-2022	121	11	,	,	PUNCT
ajbmeb-2022	121	12	economics	economic	NOUN
ajbmeb-2022	121	13	and	and	CCONJ
ajbmeb-2022	121	14	banking	banking	NOUN
ajbmeb-2022	121	15	volume	volume	NOUN
ajbmeb-2022	121	16	23	23	NUM
ajbmeb-2022	121	17	april	april	PROPN
ajbmeb-2022	121	18	2024	2024	NUM
ajbmeb-2022	121	19	p	p	NOUN
ajbmeb-2022	121	20	a	a	DET
ajbmeb-2022	121	21	g	g	NOUN
ajbmeb-2022	121	22	e	e	NOUN
ajbmeb-2022	121	23	|	|	NOUN
ajbmeb-2022	121	24	215	215	NUM
ajbmeb-2022	121	25	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2022	121	26	of	of	ADP
ajbmeb-2022	121	27	online	online	ADJ
ajbmeb-2022	121	28	ewps	ewps	NOUN
ajbmeb-2022	121	29	,	,	PUNCT
ajbmeb-2022	121	30	any	any	DET
ajbmeb-2022	121	31	member	member	NOUN
ajbmeb-2022	121	32	of	of	ADP
ajbmeb-2022	121	33	the	the	DET
ajbmeb-2022	121	34	audit	audit	NOUN
ajbmeb-2022	121	35	team	team	NOUN
ajbmeb-2022	121	36	can	can	AUX
ajbmeb-2022	121	37	access	access	VERB
ajbmeb-2022	121	38	and	and	CCONJ
ajbmeb-2022	121	39	view	view	VERB
ajbmeb-2022	121	40	the	the	DET
ajbmeb-2022	121	41	work	work	NOUN
ajbmeb-2022	121	42	of	of	ADP
ajbmeb-2022	121	43	the	the	DET
ajbmeb-2022	121	44	audit	audit	NOUN
ajbmeb-2022	121	45	team	team	NOUN
ajbmeb-2022	121	46	,	,	PUNCT
ajbmeb-2022	121	47	thereby	thereby	ADV
ajbmeb-2022	121	48	reducing	reduce	VERB
ajbmeb-2022	121	49	data	datum	NOUN
ajbmeb-2022	121	50	and	and	CCONJ
ajbmeb-2022	121	51	effort	effort	NOUN
ajbmeb-2022	121	52	duplication	duplication	NOUN
ajbmeb-2022	121	53	.	.	PUNCT
ajbmeb-2022	122	1	remote	remote	ADJ
ajbmeb-2022	122	2	auditing	auditing	NOUN
ajbmeb-2022	122	3	uses	use	VERB
ajbmeb-2022	122	4	ict	ict	PROPN
ajbmeb-2022	122	5	to	to	PART
ajbmeb-2022	122	6	create	create	VERB
ajbmeb-2022	122	7	a	a	DET
ajbmeb-2022	122	8	richer	rich	ADJ
ajbmeb-2022	122	9	audit	audit	NOUN
ajbmeb-2022	122	10	experience	experience	NOUN
ajbmeb-2022	122	11	.	.	PUNCT
ajbmeb-2022	123	1	however	however	ADV
ajbmeb-2022	123	2	,	,	PUNCT
ajbmeb-2022	123	3	according	accord	VERB
ajbmeb-2022	123	4	to	to	ADP
ajbmeb-2022	123	5	vasarhelyi	vasarhelyi	NOUN
ajbmeb-2022	123	6	and	and	CCONJ
ajbmeb-2022	123	7	kuenkaev	kuenkaev	PROPN
ajbmeb-2022	123	8	,	,	PUNCT
ajbmeb-2022	123	9	internal	internal	ADJ
ajbmeb-2022	123	10	audit	audit	NOUN
ajbmeb-2022	123	11	departments	department	NOUN
ajbmeb-2022	123	12	typically	typically	ADV
ajbmeb-2022	123	13	use	use	VERB
ajbmeb-2022	123	14	auxiliary	auxiliary	ADJ
ajbmeb-2022	123	15	technologies	technology	NOUN
ajbmeb-2022	123	16	to	to	PART
ajbmeb-2022	123	17	simply	simply	ADV
ajbmeb-2022	123	18	repeat	repeat	VERB
ajbmeb-2022	123	19	existing	exist	VERB
ajbmeb-2022	123	20	procedures	procedure	NOUN
ajbmeb-2022	123	21	,	,	PUNCT
ajbmeb-2022	123	22	rather	rather	ADV
ajbmeb-2022	123	23	than	than	ADP
ajbmeb-2022	123	24	adapt	adapt	VERB
ajbmeb-2022	123	25	them	they	PRON
ajbmeb-2022	123	26	to	to	PART
ajbmeb-2022	123	27	provide	provide	VERB
ajbmeb-2022	123	28	more	more	ADV
ajbmeb-2022	123	29	reliable	reliable	ADJ
ajbmeb-2022	123	30	assurances	assurance	NOUN
ajbmeb-2022	123	31	regarding	regard	VERB
ajbmeb-2022	123	32	new	new	ADJ
ajbmeb-2022	123	33	data	datum	NOUN
ajbmeb-2022	123	34	and	and	CCONJ
ajbmeb-2022	123	35	information	information	NOUN
ajbmeb-2022	123	36	flows1a	flows1a	PROPN
ajbmeb-2022	123	37	.	.	PUNCT
ajbmeb-2022	124	1	an	an	DET
ajbmeb-2022	124	2	auditor	auditor	NOUN
ajbmeb-2022	124	3	may	may	AUX
ajbmeb-2022	124	4	use	use	VERB
ajbmeb-2022	124	5	a	a	DET
ajbmeb-2022	124	6	spreadsheet	spreadsheet	NOUN
ajbmeb-2022	124	7	for	for	ADP
ajbmeb-2022	124	8	visual	visual	ADJ
ajbmeb-2022	124	9	sample	sample	NOUN
ajbmeb-2022	124	10	evaluation	evaluation	NOUN
ajbmeb-2022	124	11	,	,	PUNCT
ajbmeb-2022	124	12	a	a	DET
ajbmeb-2022	124	13	macro	macro	NOUN
ajbmeb-2022	124	14	for	for	ADP
ajbmeb-2022	124	15	analysis	analysis	NOUN
ajbmeb-2022	124	16	,	,	PUNCT
ajbmeb-2022	124	17	email	email	NOUN
ajbmeb-2022	124	18	to	to	PART
ajbmeb-2022	124	19	obtain	obtain	VERB
ajbmeb-2022	124	20	information	information	NOUN
ajbmeb-2022	124	21	from	from	ADP
ajbmeb-2022	124	22	the	the	DET
ajbmeb-2022	124	23	audited	audited	ADJ
ajbmeb-2022	124	24	person	person	NOUN
ajbmeb-2022	124	25	,	,	PUNCT
ajbmeb-2022	124	26	or	or	CCONJ
ajbmeb-2022	124	27	a	a	DET
ajbmeb-2022	124	28	laptop	laptop	NOUN
ajbmeb-2022	124	29	to	to	PART
ajbmeb-2022	124	30	store	store	VERB
ajbmeb-2022	124	31	audit	audit	NOUN
ajbmeb-2022	124	32	evidence	evidence	NOUN
ajbmeb-2022	124	33	,	,	PUNCT
ajbmeb-2022	124	34	but	but	CCONJ
ajbmeb-2022	124	35	if	if	SCONJ
ajbmeb-2022	124	36	they	they	PRON
ajbmeb-2022	124	37	have	have	VERB
ajbmeb-2022	124	38	to	to	PART
ajbmeb-2022	124	39	travel	travel	VERB
ajbmeb-2022	124	40	from	from	ADP
ajbmeb-2022	124	41	atlanta	atlanta	PROPN
ajbmeb-2022	124	42	to	to	ADP
ajbmeb-2022	124	43	dayton	dayton	PROPN
ajbmeb-2022	124	44	to	to	PART
ajbmeb-2022	124	45	conduct	conduct	VERB
ajbmeb-2022	124	46	tests	test	NOUN
ajbmeb-2022	124	47	when	when	SCONJ
ajbmeb-2022	124	48	data	datum	NOUN
ajbmeb-2022	124	49	is	be	AUX
ajbmeb-2022	124	50	easily	easily	ADV
ajbmeb-2022	124	51	accessible	accessible	ADJ
ajbmeb-2022	124	52	on	on	ADP
ajbmeb-2022	124	53	the	the	DET
ajbmeb-2022	124	54	internet	internet	NOUN
ajbmeb-2022	124	55	,	,	PUNCT
ajbmeb-2022	124	56	they	they	PRON
ajbmeb-2022	124	57	are	be	AUX
ajbmeb-2022	124	58	not	not	PART
ajbmeb-2022	124	59	using	use	VERB
ajbmeb-2022	124	60	all	all	DET
ajbmeb-2022	124	61	the	the	DET
ajbmeb-2022	124	62	advantages	advantage	NOUN
ajbmeb-2022	124	63	of	of	ADP
ajbmeb-2022	124	64	available	available	ADJ
ajbmeb-2022	124	65	technologies	technology	NOUN
ajbmeb-2022	124	66	for	for	ADP
ajbmeb-2022	124	67	conducting	conduct	VERB
ajbmeb-2022	124	68	a	a	DET
ajbmeb-2022	124	69	more	more	ADV
ajbmeb-2022	124	70	interactive	interactive	ADJ
ajbmeb-2022	124	71	audit	audit	NOUN
ajbmeb-2022	124	72	,	,	PUNCT
ajbmeb-2022	124	73	for	for	ADP
ajbmeb-2022	124	74	example	example	NOUN
ajbmeb-2022	124	75	,	,	PUNCT
ajbmeb-2022	124	76	using	use	VERB
ajbmeb-2022	124	77	monitoring	monitoring	NOUN
ajbmeb-2022	124	78	platforms	platform	NOUN
ajbmeb-2022	124	79	and	and	CCONJ
ajbmeb-2022	124	80	collaboration	collaboration	NOUN
ajbmeb-2022	124	81	tools	tool	NOUN
ajbmeb-2022	124	82	.	.	PUNCT
ajbmeb-2022	125	1	this	this	PRON
ajbmeb-2022	125	2	reflects	reflect	VERB
ajbmeb-2022	125	3	hammer	hammer	NOUN
ajbmeb-2022	125	4	’s	’s	PART
ajbmeb-2022	125	5	thesis	thesis	NOUN
ajbmeb-2022	125	6	that	that	PRON
ajbmeb-2022	125	7	process	process	NOUN
ajbmeb-2022	125	8	reengineering	reengineering	NOUN
ajbmeb-2022	125	9	,	,	PUNCT
ajbmeb-2022	125	10	not	not	PART
ajbmeb-2022	125	11	simple	simple	ADJ
ajbmeb-2022	125	12	automation	automation	NOUN
ajbmeb-2022	125	13	,	,	PUNCT
ajbmeb-2022	125	14	should	should	AUX
ajbmeb-2022	125	15	be	be	AUX
ajbmeb-2022	125	16	the	the	DET
ajbmeb-2022	125	17	result	result	NOUN
ajbmeb-2022	125	18	of	of	ADP
ajbmeb-2022	125	19	a	a	DET
ajbmeb-2022	125	20	new	new	ADJ
ajbmeb-2022	125	21	process	process	NOUN
ajbmeb-2022	125	22	conceptualization	conceptualization	NOUN
ajbmeb-2022	125	23	.	.	PUNCT
ajbmeb-2022	126	1	enterprise	enterprise	NOUN
ajbmeb-2022	126	2	resource	resource	NOUN
ajbmeb-2022	126	3	planning	planning	NOUN
ajbmeb-2022	126	4	(	(	PUNCT
ajbmeb-2022	126	5	erp	erp	NOUN
ajbmeb-2022	126	6	)	)	PUNCT
ajbmeb-2022	126	7	systems	system	NOUN
ajbmeb-2022	126	8	allow	allow	VERB
ajbmeb-2022	126	9	authorized	authorize	VERB
ajbmeb-2022	126	10	users	user	NOUN
ajbmeb-2022	126	11	to	to	PART
ajbmeb-2022	126	12	collect	collect	VERB
ajbmeb-2022	126	13	and	and	CCONJ
ajbmeb-2022	126	14	analyze	analyze	VERB
ajbmeb-2022	126	15	disaggregated	disaggregate	VERB
ajbmeb-2022	126	16	data	datum	NOUN
ajbmeb-2022	126	17	and	and	CCONJ
ajbmeb-2022	126	18	provide	provide	VERB
ajbmeb-2022	126	19	reports	report	NOUN
ajbmeb-2022	126	20	on	on	ADP
ajbmeb-2022	126	21	many	many	ADJ
ajbmeb-2022	126	22	issues	issue	NOUN
ajbmeb-2022	126	23	,	,	PUNCT
ajbmeb-2022	126	24	ranging	range	VERB
ajbmeb-2022	126	25	from	from	ADP
ajbmeb-2022	126	26	key	key	ADJ
ajbmeb-2022	126	27	performance	performance	NOUN
ajbmeb-2022	126	28	indicators	indicator	NOUN
ajbmeb-2022	126	29	to	to	ADP
ajbmeb-2022	126	30	customer	customer	NOUN
ajbmeb-2022	126	31	behavior	behavior	NOUN
ajbmeb-2022	126	32	.	.	PUNCT
ajbmeb-2022	127	1	while	while	SCONJ
ajbmeb-2022	127	2	evidence	evidence	NOUN
ajbmeb-2022	127	3	has	have	AUX
ajbmeb-2022	127	4	traditionally	traditionally	ADV
ajbmeb-2022	127	5	been	be	AUX
ajbmeb-2022	127	6	static	static	ADJ
ajbmeb-2022	127	7	and	and	CCONJ
ajbmeb-2022	127	8	labor	labor	NOUN
ajbmeb-2022	127	9	-	-	PUNCT
ajbmeb-2022	127	10	intensive	intensive	ADJ
ajbmeb-2022	127	11	to	to	PART
ajbmeb-2022	127	12	collect	collect	VERB
ajbmeb-2022	127	13	,	,	PUNCT
ajbmeb-2022	127	14	the	the	DET
ajbmeb-2022	127	15	progressing	progress	VERB
ajbmeb-2022	127	16	availability	availability	NOUN
ajbmeb-2022	127	17	of	of	ADP
ajbmeb-2022	127	18	real	real	ADJ
ajbmeb-2022	127	19	-	-	PUNCT
ajbmeb-2022	127	20	time	time	NOUN
ajbmeb-2022	127	21	data	datum	NOUN
ajbmeb-2022	127	22	allows	allow	VERB
ajbmeb-2022	127	23	for	for	ADP
ajbmeb-2022	127	24	the	the	DET
ajbmeb-2022	127	25	automation	automation	NOUN
ajbmeb-2022	127	26	of	of	ADP
ajbmeb-2022	127	27	audit	audit	NOUN
ajbmeb-2022	127	28	analytical	analytical	ADJ
ajbmeb-2022	127	29	procedures	procedure	NOUN
ajbmeb-2022	127	30	,	,	PUNCT
ajbmeb-2022	127	31	continuous	continuous	ADJ
ajbmeb-2022	127	32	process	process	NOUN
ajbmeb-2022	127	33	monitoring	monitoring	NOUN
ajbmeb-2022	127	34	,	,	PUNCT
ajbmeb-2022	127	35	and	and	CCONJ
ajbmeb-2022	127	36	automatic	automatic	ADJ
ajbmeb-2022	127	37	evidence	evidence	NOUN
ajbmeb-2022	127	38	collection	collection	NOUN
ajbmeb-2022	127	39	across	across	ADP
ajbmeb-2022	127	40	all	all	DET
ajbmeb-2022	127	41	business	business	NOUN
ajbmeb-2022	127	42	processes	process	NOUN
ajbmeb-2022	127	43	,	,	PUNCT
ajbmeb-2022	127	44	customers	customer	NOUN
ajbmeb-2022	127	45	,	,	PUNCT
ajbmeb-2022	127	46	and	and	CCONJ
ajbmeb-2022	127	47	suppliers	supplier	NOUN
ajbmeb-2022	127	48	.	.	PUNCT
ajbmeb-2022	128	1	financial	financial	ADJ
ajbmeb-2022	128	2	and	and	CCONJ
ajbmeb-2022	128	3	non	non	ADJ
ajbmeb-2022	128	4	-	-	ADJ
ajbmeb-2022	128	5	financial	financial	ADJ
ajbmeb-2022	128	6	data	datum	NOUN
ajbmeb-2022	128	7	are	be	AUX
ajbmeb-2022	128	8	constantly	constantly	ADV
ajbmeb-2022	128	9	coming	come	VERB
ajbmeb-2022	128	10	in	in	ADV
ajbmeb-2022	128	11	,	,	PUNCT
ajbmeb-2022	128	12	allowing	allow	VERB
ajbmeb-2022	128	13	internal	internal	ADJ
ajbmeb-2022	128	14	auditors	auditor	NOUN
ajbmeb-2022	128	15	to	to	PART
ajbmeb-2022	128	16	expand	expand	VERB
ajbmeb-2022	128	17	the	the	DET
ajbmeb-2022	128	18	scope	scope	NOUN
ajbmeb-2022	128	19	of	of	ADP
ajbmeb-2022	128	20	their	their	PRON
ajbmeb-2022	128	21	checks	check	NOUN
ajbmeb-2022	128	22	,	,	PUNCT
ajbmeb-2022	128	23	including	include	VERB
ajbmeb-2022	128	24	the	the	DET
ajbmeb-2022	128	25	entire	entire	ADJ
ajbmeb-2022	128	26	set	set	NOUN
ajbmeb-2022	128	27	of	of	ADP
ajbmeb-2022	128	28	current	current	ADJ
ajbmeb-2022	128	29	,	,	PUNCT
ajbmeb-2022	128	30	relevant	relevant	ADJ
ajbmeb-2022	128	31	operations2	operations2	NOUN
ajbmeb-2022	128	32	.	.	PUNCT
ajbmeb-2022	129	1	this	this	PRON
ajbmeb-2022	129	2	may	may	AUX
ajbmeb-2022	129	3	include	include	VERB
ajbmeb-2022	129	4	alarm	alarm	NOUN
ajbmeb-2022	129	5	signals	signal	NOUN
ajbmeb-2022	129	6	triggered	trigger	VERB
ajbmeb-2022	129	7	by	by	ADP
ajbmeb-2022	129	8	control	control	NOUN
ajbmeb-2022	129	9	system	system	NOUN
ajbmeb-2022	129	10	failures	failure	NOUN
ajbmeb-2022	129	11	and	and	CCONJ
ajbmeb-2022	129	12	the	the	DET
ajbmeb-2022	129	13	subsequent	subsequent	ADJ
ajbmeb-2022	129	14	response	response	NOUN
ajbmeb-2022	129	15	of	of	ADP
ajbmeb-2022	129	16	management	management	NOUN
ajbmeb-2022	129	17	and	and	CCONJ
ajbmeb-2022	129	18	auditors	auditor	NOUN
ajbmeb-2022	129	19	.	.	PUNCT
ajbmeb-2022	130	1	in	in	ADP
ajbmeb-2022	130	2	many	many	ADJ
ajbmeb-2022	130	3	cases	case	NOUN
ajbmeb-2022	130	4	,	,	PUNCT
ajbmeb-2022	130	5	internal	internal	ADJ
ajbmeb-2022	130	6	auditors	auditor	NOUN
ajbmeb-2022	130	7	work	work	VERB
ajbmeb-2022	130	8	with	with	ADP
ajbmeb-2022	130	9	it	it	PRON
ajbmeb-2022	130	10	departments	department	NOUN
ajbmeb-2022	130	11	,	,	PUNCT
ajbmeb-2022	130	12	management	management	NOUN
ajbmeb-2022	130	13	,	,	PUNCT
ajbmeb-2022	130	14	and	and	CCONJ
ajbmeb-2022	130	15	consultants	consultant	NOUN
ajbmeb-2022	130	16	to	to	PART
ajbmeb-2022	130	17	determine	determine	VERB
ajbmeb-2022	130	18	the	the	DET
ajbmeb-2022	130	19	amount	amount	NOUN
ajbmeb-2022	130	20	and	and	CCONJ
ajbmeb-2022	130	21	types	type	NOUN
ajbmeb-2022	130	22	of	of	ADP
ajbmeb-2022	130	23	evidence	evidence	NOUN
ajbmeb-2022	130	24	that	that	PRON
ajbmeb-2022	130	25	need	need	VERB
ajbmeb-2022	130	26	to	to	PART
ajbmeb-2022	130	27	be	be	AUX
ajbmeb-2022	130	28	collected	collect	VERB
ajbmeb-2022	130	29	.	.	PUNCT
ajbmeb-2022	131	1	table	table	NOUN
ajbmeb-2022	131	2	2	2	NUM
ajbmeb-2022	131	3	provides	provide	VERB
ajbmeb-2022	131	4	examples	example	NOUN
ajbmeb-2022	131	5	of	of	ADP
ajbmeb-2022	131	6	on	on	ADP
ajbmeb-2022	131	7	-	-	PUNCT
ajbmeb-2022	131	8	site	site	NOUN
ajbmeb-2022	131	9	and	and	CCONJ
ajbmeb-2022	131	10	remote	remote	ADJ
ajbmeb-2022	131	11	audit	audit	NOUN
ajbmeb-2022	131	12	methodologies	methodology	NOUN
ajbmeb-2022	131	13	that	that	PRON
ajbmeb-2022	131	14	can	can	AUX
ajbmeb-2022	131	15	be	be	AUX
ajbmeb-2022	131	16	used	use	VERB
ajbmeb-2022	131	17	to	to	PART
ajbmeb-2022	131	18	obtain	obtain	VERB
ajbmeb-2022	131	19	data	datum	NOUN
ajbmeb-2022	131	20	for	for	ADP
ajbmeb-2022	131	21	specific	specific	ADJ
ajbmeb-2022	131	22	audit	audit	NOUN
ajbmeb-2022	131	23	procedures	procedure	NOUN
ajbmeb-2022	131	24	.	.	PUNCT
ajbmeb-2022	132	1	checking	check	VERB
ajbmeb-2022	132	2	paper	paper	NOUN
ajbmeb-2022	132	3	documents	document	NOUN
ajbmeb-2022	132	4	,	,	PUNCT
ajbmeb-2022	132	5	for	for	ADP
ajbmeb-2022	132	6	example	example	NOUN
ajbmeb-2022	132	7	,	,	PUNCT
ajbmeb-2022	132	8	requires	require	VERB
ajbmeb-2022	132	9	the	the	DET
ajbmeb-2022	132	10	auditor	auditor	NOUN
ajbmeb-2022	132	11	to	to	PART
ajbmeb-2022	132	12	physically	physically	ADV
ajbmeb-2022	132	13	extract	extract	VERB
ajbmeb-2022	132	14	samples	sample	NOUN
ajbmeb-2022	132	15	of	of	ADP
ajbmeb-2022	132	16	authorized	authorized	ADJ
ajbmeb-2022	132	17	forms	form	NOUN
ajbmeb-2022	132	18	and	and	CCONJ
ajbmeb-2022	132	19	check	check	VERB
ajbmeb-2022	132	20	for	for	ADP
ajbmeb-2022	132	21	signatures	signature	NOUN
ajbmeb-2022	132	22	and	and	CCONJ
ajbmeb-2022	132	23	their	their	PRON
ajbmeb-2022	132	24	compliance	compliance	NOUN
ajbmeb-2022	132	25	with	with	ADP
ajbmeb-2022	132	26	authority	authority	NOUN
ajbmeb-2022	132	27	lists	list	NOUN
ajbmeb-2022	132	28	.	.	PUNCT
ajbmeb-2022	133	1	while	while	SCONJ
ajbmeb-2022	133	2	many	many	ADJ
ajbmeb-2022	133	3	companies	company	NOUN
ajbmeb-2022	133	4	are	be	AUX
ajbmeb-2022	133	5	gradually	gradually	ADV
ajbmeb-2022	133	6	implementing	implement	VERB
ajbmeb-2022	133	7	electronic	electronic	ADJ
ajbmeb-2022	133	8	documents	document	NOUN
ajbmeb-2022	133	9	and	and	CCONJ
ajbmeb-2022	133	10	signatures	signature	NOUN
ajbmeb-2022	133	11	,	,	PUNCT
ajbmeb-2022	133	12	remote	remote	ADJ
ajbmeb-2022	133	13	auditing	auditing	NOUN
ajbmeb-2022	133	14	depends	depend	VERB
ajbmeb-2022	133	15	on	on	ADP
ajbmeb-2022	133	16	access	access	NOUN
ajbmeb-2022	133	17	to	to	ADP
ajbmeb-2022	133	18	electronic	electronic	ADJ
ajbmeb-2022	133	19	data	datum	NOUN
ajbmeb-2022	133	20	,	,	PUNCT
ajbmeb-2022	133	21	which	which	PRON
ajbmeb-2022	133	22	is	be	AUX
ajbmeb-2022	133	23	provided	provide	VERB
ajbmeb-2022	133	24	by	by	ADP
ajbmeb-2022	133	25	the	the	DET
ajbmeb-2022	133	26	reengineering	reengineering	NOUN
ajbmeb-2022	133	27	process	process	NOUN
ajbmeb-2022	133	28	.	.	PUNCT
ajbmeb-2022	134	1	for	for	ADP
ajbmeb-2022	134	2	such	such	ADJ
ajbmeb-2022	134	3	documents	document	NOUN
ajbmeb-2022	134	4	as	as	ADP
ajbmeb-2022	134	5	invoices	invoice	NOUN
ajbmeb-2022	134	6	and	and	CCONJ
ajbmeb-2022	134	7	credit	credit	NOUN
ajbmeb-2022	134	8	applications	application	NOUN
ajbmeb-2022	134	9	,	,	PUNCT
ajbmeb-2022	134	10	reengineering	reengineering	NOUN
ajbmeb-2022	134	11	involves	involve	VERB
ajbmeb-2022	134	12	the	the	DET
ajbmeb-2022	134	13	implementation	implementation	NOUN
ajbmeb-2022	134	14	of	of	ADP
ajbmeb-2022	134	15	devices	device	NOUN
ajbmeb-2022	134	16	and	and	CCONJ
ajbmeb-2022	134	17	procedures	procedure	NOUN
ajbmeb-2022	134	18	for	for	ADP
ajbmeb-2022	134	19	scanning	scan	VERB
ajbmeb-2022	134	20	documents	document	NOUN
ajbmeb-2022	134	21	,	,	PUNCT
ajbmeb-2022	134	22	analyzing	analyze	VERB
ajbmeb-2022	134	23	characters	character	NOUN
ajbmeb-2022	134	24	and	and	CCONJ
ajbmeb-2022	134	25	signatures	signature	NOUN
ajbmeb-2022	134	26	,	,	PUNCT
ajbmeb-2022	134	27	and	and	CCONJ
ajbmeb-2022	134	28	storing	store	VERB
ajbmeb-2022	134	29	them	they	PRON
ajbmeb-2022	134	30	online	online	ADV
ajbmeb-2022	134	31	.	.	PUNCT
ajbmeb-2022	135	1	ideally	ideally	ADV
ajbmeb-2022	135	2	,	,	PUNCT
ajbmeb-2022	135	3	this	this	DET
ajbmeb-2022	135	4	data	datum	NOUN
ajbmeb-2022	135	5	should	should	AUX
ajbmeb-2022	135	6	be	be	AUX
ajbmeb-2022	135	7	recorded	record	VERB
ajbmeb-2022	135	8	directly	directly	ADV
ajbmeb-2022	135	9	in	in	ADP
ajbmeb-2022	135	10	the	the	DET
ajbmeb-2022	135	11	erp	erp	NOUN
ajbmeb-2022	135	12	module	module	NOUN
ajbmeb-2022	135	13	and	and	CCONJ
ajbmeb-2022	135	14	follow	follow	VERB
ajbmeb-2022	135	15	the	the	DET
ajbmeb-2022	135	16	approved	approve	VERB
ajbmeb-2022	135	17	workflow	workflow	NOUN
ajbmeb-2022	135	18	.	.	PUNCT
ajbmeb-2022	136	1	as	as	ADP
ajbmeb-2022	136	2	consultants	consultant	NOUN
ajbmeb-2022	136	3	,	,	PUNCT
ajbmeb-2022	136	4	internal	internal	ADJ
ajbmeb-2022	136	5	auditors	auditor	NOUN
ajbmeb-2022	136	6	will	will	AUX
ajbmeb-2022	136	7	work	work	VERB
ajbmeb-2022	136	8	with	with	ADP
ajbmeb-2022	136	9	business	business	NOUN
ajbmeb-2022	136	10	process	process	NOUN
ajbmeb-2022	136	11	owners	owner	NOUN
ajbmeb-2022	136	12	in	in	ADP
ajbmeb-2022	136	13	cases	case	NOUN
ajbmeb-2022	136	14	where	where	SCONJ
ajbmeb-2022	136	15	reengineering	reengineering	NOUN
ajbmeb-2022	136	16	is	be	AUX
ajbmeb-2022	136	17	needed	need	VERB
ajbmeb-2022	136	18	.	.	PUNCT
ajbmeb-2022	137	1	icts	ict	NOUN
ajbmeb-2022	137	2	can	can	AUX
ajbmeb-2022	137	3	improve	improve	VERB
ajbmeb-2022	137	4	interpersonal	interpersonal	ADJ
ajbmeb-2022	137	5	communication	communication	NOUN
ajbmeb-2022	137	6	,	,	PUNCT
ajbmeb-2022	137	7	knowledge	knowledge	NOUN
ajbmeb-2022	137	8	sharing	sharing	NOUN
ajbmeb-2022	137	9	,	,	PUNCT
ajbmeb-2022	137	10	and	and	CCONJ
ajbmeb-2022	137	11	project	project	NOUN
ajbmeb-2022	137	12	management	management	NOUN
ajbmeb-2022	137	13	,	,	PUNCT
ajbmeb-2022	137	14	especially	especially	ADV
ajbmeb-2022	137	15	within	within	ADP
ajbmeb-2022	137	16	virtual	virtual	ADJ
ajbmeb-2022	137	17	audit	audit	NOUN
ajbmeb-2022	137	18	teams	team	NOUN
ajbmeb-2022	137	19	.	.	PUNCT
ajbmeb-2022	138	1	1	1	NUM
ajbmeb-2022	138	2	alles	alle	NOUN
ajbmeb-2022	138	3	,	,	PUNCT
ajbmeb-2022	138	4	m.	m.	NOUN
ajbmeb-2022	138	5	g.	g.	PROPN
ajbmeb-2022	138	6	brennan	brennan	PROPN
ajbmeb-2022	138	7	,	,	PUNCT
ajbmeb-2022	138	8	a.	a.	PROPN
ajbmeb-2022	138	9	kogan	kogan	PROPN
ajbmeb-2022	138	10	,	,	PUNCT
ajbmeb-2022	138	11	and	and	CCONJ
ajbmeb-2022	138	12	m.	m.	NOUN
ajbmeb-2022	138	13	a.	a.	NOUN
ajbmeb-2022	138	14	vasarhelyi	vasarhelyi	PROPN
ajbmeb-2022	138	15	.	.	PUNCT
ajbmeb-2022	139	1	2006	2006	NUM
ajbmeb-2022	139	2	.	.	PUNCT
ajbmeb-2022	140	1	continuous	continuous	ADJ
ajbmeb-2022	140	2	monitoring	monitoring	NOUN
ajbmeb-2022	140	3	of	of	ADP
ajbmeb-2022	140	4	business	business	NOUN
ajbmeb-2022	140	5	process	process	NOUN
ajbmeb-2022	140	6	control	control	NOUN
ajbmeb-2022	140	7	:	:	PUNCT
ajbmeb-2022	140	8	pilot	pilot	NOUN
ajbmeb-2022	140	9	implementation	implementation	NOUN
ajbmeb-2022	140	10	of	of	ADP
ajbmeb-2022	140	11	a	a	DET
ajbmeb-2022	140	12	continuous	continuous	ADJ
ajbmeb-2022	140	13	audit	audit	NOUN
ajbmeb-2022	140	14	system	system	NOUN
ajbmeb-2022	140	15	in	in	ADP
ajbmeb-2022	140	16	siemens	siemens	PROPN
ajbmeb-2022	140	17	.	.	PROPN
ajbmeb-2022	140	18	international	international	PROPN
ajbmeb-2022	140	19	journal	journal	PROPN
ajbmeb-2022	140	20	of	of	ADP
ajbmeb-2022	140	21	accounting	accounting	NOUN
ajbmeb-2022	140	22	information	information	NOUN
ajbmeb-2022	140	23	systems	system	NOUN
ajbmeb-2022	140	24	7	7	NUM
ajbmeb-2022	140	25	(	(	PUNCT
ajbmeb-2022	140	26	2	2	NUM
ajbmeb-2022	140	27	):	):	PUNCT
ajbmeb-2022	140	28	139	139	NUM
ajbmeb-2022	140	29	.	.	PUNCT
ajbmeb-2022	140	30	2	2	NUM
ajbmeb-2022	140	31	armbrust	armbrust	ADV
ajbmeb-2022	140	32	,	,	PUNCT
ajbmeb-2022	140	33	m.	m.	NOUN
ajbmeb-2022	140	34	a.	a.	PROPN
ajbmeb-2022	140	35	fox	fox	PROPN
ajbmeb-2022	140	36	,	,	PUNCT
ajbmeb-2022	140	37	r.	r.	PROPN
ajbmeb-2022	140	38	griffith	griffith	PROPN
ajbmeb-2022	140	39	,	,	PUNCT
ajbmeb-2022	140	40	a.d	a.d	PROPN
ajbmeb-2022	140	41	.	.	PROPN
ajbmeb-2022	140	42	joseph	joseph	PROPN
ajbmeb-2022	140	43	,	,	PUNCT
ajbmeb-2022	140	44	r.h	r.h	PROPN
ajbmeb-2022	140	45	.	.	PROPN
ajbmeb-2022	140	46	katz	katz	PROPN
ajbmeb-2022	140	47	,	,	PUNCT
ajbmeb-2022	140	48	a.	a.	PROPN
ajbmeb-2022	140	49	konwinski	konwinski	PROPN
ajbmeb-2022	140	50	,	,	PUNCT
ajbmeb-2022	140	51	g.	g.	PROPN
ajbmeb-2022	140	52	lee	lee	PROPN
ajbmeb-2022	140	53	,	,	PUNCT
ajbmeb-2022	140	54	d.a	d.a	PROPN
ajbmeb-2022	140	55	.	.	PROPN
ajbmeb-2022	140	56	patterson	patterson	PROPN
ajbmeb-2022	140	57	,	,	PUNCT
ajbmeb-2022	140	58	a.	a.	NOUN
ajbmeb-2022	140	59	rabkin	rabkin	NOUN
ajbmeb-2022	140	60	.	.	PUNCT
ajbmeb-2022	141	1	1	1	X
ajbmeb-2022	141	2	.	.	X
ajbmeb-2022	141	3	stoica	stoica	ADJ
ajbmeb-2022	141	4	,	,	PUNCT
ajbmeb-2022	141	5	and	and	CCONJ
ajbmeb-2022	141	6	m.	m.	NOUN
ajbmeb-2022	141	7	zaharia	zaharia	PROPN
ajbmeb-2022	141	8	.	.	PUNCT
ajbmeb-2022	142	1	2009	2009	NUM
ajbmeb-2022	142	2	.	.	PUNCT
ajbmeb-2022	143	1	above	above	ADP
ajbmeb-2022	143	2	the	the	DET
ajbmeb-2022	143	3	clouds	cloud	NOUN
ajbmeb-2022	143	4	:	:	PUNCT
ajbmeb-2022	143	5	berkeley	berkeley	PROPN
ajbmeb-2022	143	6	view	view	NOUN
ajbmeb-2022	143	7	of	of	ADP
ajbmeb-2022	143	8	cloud	cloud	NOUN
ajbmeb-2022	143	9	computing	compute	VERB
ajbmeb-2022	143	10	american	american	PROPN
ajbmeb-2022	143	11	journal	journal	PROPN
ajbmeb-2022	143	12	of	of	ADP
ajbmeb-2022	143	13	business	business	NOUN
ajbmeb-2022	143	14	management	management	NOUN
ajbmeb-2022	143	15	,	,	PUNCT
ajbmeb-2022	143	16	economics	economic	NOUN
ajbmeb-2022	143	17	and	and	CCONJ
ajbmeb-2022	143	18	banking	banking	NOUN
ajbmeb-2022	143	19	volume	volume	NOUN
ajbmeb-2022	143	20	23	23	NUM
ajbmeb-2022	143	21	april	april	PROPN
ajbmeb-2022	143	22	2024	2024	NUM
ajbmeb-2022	143	23	p	p	NOUN
ajbmeb-2022	143	24	a	a	DET
ajbmeb-2022	143	25	g	g	NOUN
ajbmeb-2022	143	26	e	e	NOUN
ajbmeb-2022	143	27	|	|	NOUN
ajbmeb-2022	143	28	216	216	NUM
ajbmeb-2022	143	29	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2022	143	30	table	table	NOUN
ajbmeb-2022	143	31	2	2	NUM
ajbmeb-2022	143	32	.	.	PUNCT
ajbmeb-2022	143	33	audit	audit	NOUN
ajbmeb-2022	143	34	procedures	procedure	NOUN
ajbmeb-2022	143	35	for	for	ADP
ajbmeb-2022	143	36	obtaining	obtain	VERB
ajbmeb-2022	143	37	audit	audit	NOUN
ajbmeb-2022	143	38	evidence	evidence	NOUN
ajbmeb-2022	143	39	.	.	PUNCT
ajbmeb-2022	144	1	procedure	procedure	NOUN
ajbmeb-2022	144	2	on	on	ADP
ajbmeb-2022	144	3	-	-	PUNCT
ajbmeb-2022	144	4	site	site	NOUN
ajbmeb-2022	144	5	audit	audit	NOUN
ajbmeb-2022	144	6	methodology	methodology	NOUN
ajbmeb-2022	144	7	remote	remote	ADJ
ajbmeb-2022	144	8	audit	audit	NOUN
ajbmeb-2022	144	9	methodology	methodology	NOUN
ajbmeb-2022	144	10	inspection	inspection	NOUN
ajbmeb-2022	144	11	of	of	ADP
ajbmeb-2022	144	12	records	record	NOUN
ajbmeb-2022	144	13	or	or	CCONJ
ajbmeb-2022	144	14	documents	document	NOUN
ajbmeb-2022	144	15	(	(	PUNCT
ajbmeb-2022	144	16	for	for	ADP
ajbmeb-2022	144	17	example	example	NOUN
ajbmeb-2022	144	18	...	...	PUNCT
ajbmeb-2022	144	19	authorization	authorization	NOUN
ajbmeb-2022	144	20	)	)	PUNCT
ajbmeb-2022	144	21	conduct	conduct	VERB
ajbmeb-2022	144	22	a	a	DET
ajbmeb-2022	144	23	sample	sample	NOUN
ajbmeb-2022	144	24	of	of	ADP
ajbmeb-2022	144	25	purchase	purchase	NOUN
ajbmeb-2022	144	26	orders	order	NOUN
ajbmeb-2022	144	27	and	and	CCONJ
ajbmeb-2022	144	28	verify	verify	VERB
ajbmeb-2022	144	29	authorized	authorized	ADJ
ajbmeb-2022	144	30	signatures	signature	NOUN
ajbmeb-2022	144	31	and	and	CCONJ
ajbmeb-2022	144	32	compliance	compliance	NOUN
ajbmeb-2022	144	33	with	with	ADP
ajbmeb-2022	144	34	the	the	DET
ajbmeb-2022	144	35	authorization	authorization	NOUN
ajbmeb-2022	144	36	list	list	NOUN
ajbmeb-2022	144	37	.	.	PUNCT
ajbmeb-2022	145	1	evaluate	evaluate	VERB
ajbmeb-2022	145	2	the	the	DET
ajbmeb-2022	145	3	entire	entire	ADJ
ajbmeb-2022	145	4	population	population	NOUN
ajbmeb-2022	145	5	of	of	ADP
ajbmeb-2022	145	6	purchase	purchase	NOUN
ajbmeb-2022	145	7	orders	order	NOUN
ajbmeb-2022	145	8	(	(	PUNCT
ajbmeb-2022	145	9	pos	pos	NOUN
ajbmeb-2022	145	10	)	)	PUNCT
ajbmeb-2022	145	11	in	in	ADP
ajbmeb-2022	145	12	erp	erp	NOUN
ajbmeb-2022	145	13	and	and	CCONJ
ajbmeb-2022	145	14	verify	verify	VERB
ajbmeb-2022	145	15	that	that	SCONJ
ajbmeb-2022	145	16	the	the	DET
ajbmeb-2022	145	17	pos	pos	NOUN
ajbmeb-2022	145	18	pass	pass	VERB
ajbmeb-2022	145	19	through	through	ADP
ajbmeb-2022	145	20	the	the	DET
ajbmeb-2022	145	21	approval	approval	NOUN
ajbmeb-2022	145	22	process	process	NOUN
ajbmeb-2022	145	23	and	and	CCONJ
ajbmeb-2022	145	24	have	have	VERB
ajbmeb-2022	145	25	an	an	DET
ajbmeb-2022	145	26	authorized	authorized	ADJ
ajbmeb-2022	145	27	user	user	NOUN
ajbmeb-2022	145	28	stamp	stamp	NOUN
ajbmeb-2022	145	29	.	.	PUNCT
ajbmeb-2022	146	1	inspection	inspection	NOUN
ajbmeb-2022	146	2	of	of	ADP
ajbmeb-2022	146	3	tangible	tangible	ADJ
ajbmeb-2022	146	4	assets	asset	NOUN
ajbmeb-2022	146	5	(	(	PUNCT
ajbmeb-2022	146	6	for	for	ADP
ajbmeb-2022	146	7	example	example	NOUN
ajbmeb-2022	146	8	,	,	PUNCT
ajbmeb-2022	146	9	an	an	DET
ajbmeb-2022	146	10	inventory	inventory	NOUN
ajbmeb-2022	146	11	)	)	PUNCT
ajbmeb-2022	146	12	print	print	NOUN
ajbmeb-2022	146	13	inventory	inventory	NOUN
ajbmeb-2022	146	14	list	list	NOUN
ajbmeb-2022	146	15	,	,	PUNCT
ajbmeb-2022	146	16	walk	walk	VERB
ajbmeb-2022	146	17	through	through	ADP
ajbmeb-2022	146	18	warehouse	warehouse	NOUN
ajbmeb-2022	146	19	,	,	PUNCT
ajbmeb-2022	146	20	open	open	ADJ
ajbmeb-2022	146	21	boxes	box	NOUN
ajbmeb-2022	146	22	,	,	PUNCT
ajbmeb-2022	146	23	etc	etc	X
ajbmeb-2022	146	24	.	.	X
ajbmeb-2022	146	25	utilize	utilize	VERB
ajbmeb-2022	146	26	video	video	NOUN
ajbmeb-2022	146	27	surveillance	surveillance	NOUN
ajbmeb-2022	146	28	,	,	PUNCT
ajbmeb-2022	146	29	scales	scale	NOUN
ajbmeb-2022	146	30	,	,	PUNCT
ajbmeb-2022	146	31	other	other	ADJ
ajbmeb-2022	146	32	metrics	metric	NOUN
ajbmeb-2022	146	33	.	.	PUNCT
ajbmeb-2022	147	1	observation	observation	NOUN
ajbmeb-2022	147	2	(	(	PUNCT
ajbmeb-2022	147	3	for	for	ADP
ajbmeb-2022	147	4	example	example	NOUN
ajbmeb-2022	147	5	,	,	PUNCT
ajbmeb-2022	147	6	observing	observe	VERB
ajbmeb-2022	147	7	the	the	DET
ajbmeb-2022	147	8	execution	execution	NOUN
ajbmeb-2022	147	9	of	of	ADP
ajbmeb-2022	147	10	a	a	DET
ajbmeb-2022	147	11	process	process	NOUN
ajbmeb-2022	147	12	)	)	PUNCT
ajbmeb-2022	147	13	observing	observe	VERB
ajbmeb-2022	147	14	the	the	DET
ajbmeb-2022	147	15	employee	employee	NOUN
ajbmeb-2022	147	16	and	and	CCONJ
ajbmeb-2022	147	17	observing	observe	VERB
ajbmeb-2022	147	18	the	the	DET
ajbmeb-2022	147	19	procedure	procedure	NOUN
ajbmeb-2022	147	20	.	.	PUNCT
ajbmeb-2022	148	1	utilize	utilize	VERB
ajbmeb-2022	148	2	process	process	NOUN
ajbmeb-2022	148	3	analysis	analysis	NOUN
ajbmeb-2022	148	4	to	to	PART
ajbmeb-2022	148	5	identify	identify	VERB
ajbmeb-2022	148	6	operations	operation	NOUN
ajbmeb-2022	148	7	that	that	PRON
ajbmeb-2022	148	8	do	do	AUX
ajbmeb-2022	148	9	not	not	PART
ajbmeb-2022	148	10	follow	follow	VERB
ajbmeb-2022	148	11	standard	standard	ADJ
ajbmeb-2022	148	12	workflow	workflow	NOUN
ajbmeb-2022	148	13	.	.	PUNCT
ajbmeb-2022	149	1	interview	interview	NOUN
ajbmeb-2022	149	2	(	(	PUNCT
ajbmeb-2022	149	3	for	for	ADP
ajbmeb-2022	149	4	example	example	NOUN
ajbmeb-2022	149	5	,	,	PUNCT
ajbmeb-2022	149	6	written	write	VERB
ajbmeb-2022	149	7	or	or	CCONJ
ajbmeb-2022	149	8	oral	oral	ADJ
ajbmeb-2022	149	9	questioning	questioning	NOUN
ajbmeb-2022	149	10	)	)	PUNCT
ajbmeb-2022	149	11	communicating	communicate	VERB
ajbmeb-2022	149	12	electronically	electronically	ADV
ajbmeb-2022	149	13	or	or	CCONJ
ajbmeb-2022	149	14	in	in	ADP
ajbmeb-2022	149	15	person	person	NOUN
ajbmeb-2022	149	16	as	as	ADP
ajbmeb-2022	149	17	part	part	NOUN
ajbmeb-2022	149	18	of	of	ADP
ajbmeb-2022	149	19	a	a	DET
ajbmeb-2022	149	20	traditional	traditional	ADJ
ajbmeb-2022	149	21	audit	audit	NOUN
ajbmeb-2022	149	22	.	.	PUNCT
ajbmeb-2022	150	1	process	process	NOUN
ajbmeb-2022	150	2	/	/	SYM
ajbmeb-2022	150	3	control	control	NOUN
ajbmeb-2022	150	4	monitoring	monitoring	NOUN
ajbmeb-2022	150	5	.	.	PUNCT
ajbmeb-2022	151	1	automatically	automatically	ADV
ajbmeb-2022	151	2	identify	identify	VERB
ajbmeb-2022	151	3	process	process	NOUN
ajbmeb-2022	151	4	owner	owner	NOUN
ajbmeb-2022	151	5	when	when	SCONJ
ajbmeb-2022	151	6	exceptions	exception	NOUN
ajbmeb-2022	151	7	occur	occur	VERB
ajbmeb-2022	151	8	.	.	PUNCT
ajbmeb-2022	152	1	confirmation	confirmation	NOUN
ajbmeb-2022	152	2	(	(	PUNCT
ajbmeb-2022	152	3	for	for	ADP
ajbmeb-2022	152	4	example	example	NOUN
ajbmeb-2022	152	5	,	,	PUNCT
ajbmeb-2022	152	6	verification	verification	NOUN
ajbmeb-2022	152	7	of	of	ADP
ajbmeb-2022	152	8	account	account	NOUN
ajbmeb-2022	152	9	balances	balance	NOUN
ajbmeb-2022	152	10	)	)	PUNCT
ajbmeb-2022	152	11	sending	send	VERB
ajbmeb-2022	152	12	letters	letter	NOUN
ajbmeb-2022	152	13	or	or	CCONJ
ajbmeb-2022	152	14	emails	email	NOUN
ajbmeb-2022	152	15	to	to	ADP
ajbmeb-2022	152	16	customers	customer	NOUN
ajbmeb-2022	152	17	,	,	PUNCT
ajbmeb-2022	152	18	suppliers	supplier	NOUN
ajbmeb-2022	152	19	,	,	PUNCT
ajbmeb-2022	152	20	etc	etc	X
ajbmeb-2022	152	21	.	.	X
ajbmeb-2022	152	22	evaluate	evaluate	VERB
ajbmeb-2022	152	23	related	related	ADJ
ajbmeb-2022	152	24	data	datum	NOUN
ajbmeb-2022	152	25	flows	flow	NOUN
ajbmeb-2022	152	26	from	from	ADP
ajbmeb-2022	152	27	financial	financial	ADJ
ajbmeb-2022	152	28	institutions	institution	NOUN
ajbmeb-2022	152	29	.	.	PUNCT
ajbmeb-2022	153	1	other	other	ADJ
ajbmeb-2022	153	2	enterprises	enterprise	NOUN
ajbmeb-2022	153	3	through	through	ADP
ajbmeb-2022	153	4	ides	ide	NOUN
ajbmeb-2022	153	5	.	.	PUNCT
ajbmeb-2022	154	1	etc	etc	X
ajbmeb-2022	154	2	.	.	X
ajbmeb-2022	155	1	recalculation	recalculation	NOUN
ajbmeb-2022	155	2	(	(	PUNCT
ajbmeb-2022	155	3	for	for	ADP
ajbmeb-2022	155	4	example	example	NOUN
ajbmeb-2022	155	5	,	,	PUNCT
ajbmeb-2022	155	6	using	use	VERB
ajbmeb-2022	155	7	caat	caat	NOUN
ajbmeb-2022	155	8	to	to	PART
ajbmeb-2022	155	9	recalculate	recalculate	VERB
ajbmeb-2022	155	10	figures	figure	NOUN
ajbmeb-2022	155	11	)	)	PUNCT
ajbmeb-2022	155	12	manually	manually	ADV
ajbmeb-2022	155	13	extracting	extract	VERB
ajbmeb-2022	155	14	data	datum	NOUN
ajbmeb-2022	155	15	,	,	PUNCT
ajbmeb-2022	155	16	running	running	NOUN
ajbmeb-2022	155	17	caats	caat	NOUN
ajbmeb-2022	155	18	transaction	transaction	NOUN
ajbmeb-2022	155	19	monitoring	monitoring	NOUN
ajbmeb-2022	155	20	,	,	PUNCT
ajbmeb-2022	155	21	automatic	automatic	ADJ
ajbmeb-2022	155	22	settlement	settlement	NOUN
ajbmeb-2022	155	23	execution	execution	NOUN
ajbmeb-2022	155	24	at	at	ADP
ajbmeb-2022	155	25	standard	standard	ADJ
ajbmeb-2022	155	26	intervals	interval	NOUN
ajbmeb-2022	155	27	,	,	PUNCT
ajbmeb-2022	155	28	process	process	NOUN
ajbmeb-2022	155	29	integrity	integrity	NOUN
ajbmeb-2022	155	30	checking	checking	NOUN
ajbmeb-2022	155	31	,	,	PUNCT
ajbmeb-2022	155	32	process	process	NOUN
ajbmeb-2022	155	33	change	change	NOUN
ajbmeb-2022	155	34	monitoring	monitoring	NOUN
ajbmeb-2022	155	35	.	.	PUNCT
ajbmeb-2022	156	1	re	re	NOUN
ajbmeb-2022	156	2	-	-	NOUN
ajbmeb-2022	156	3	performance	performance	NOUN
ajbmeb-2022	156	4	(	(	PUNCT
ajbmeb-2022	156	5	for	for	ADP
ajbmeb-2022	156	6	example	example	NOUN
ajbmeb-2022	156	7	,	,	PUNCT
ajbmeb-2022	156	8	aging	aging	NOUN
ajbmeb-2022	156	9	of	of	ADP
ajbmeb-2022	156	10	accounts	account	NOUN
ajbmeb-2022	156	11	receivable	receivable	ADJ
ajbmeb-2022	156	12	)	)	PUNCT
ajbmeb-2022	156	13	manually	manually	ADV
ajbmeb-2022	156	14	extract	extract	VERB
ajbmeb-2022	156	15	data	datum	NOUN
ajbmeb-2022	156	16	,	,	PUNCT
ajbmeb-2022	156	17	run	run	VERB
ajbmeb-2022	156	18	caats	caat	NOUN
ajbmeb-2022	156	19	account	account	VERB
ajbmeb-2022	156	20	monitoring	monitoring	NOUN
ajbmeb-2022	156	21	,	,	PUNCT
ajbmeb-2022	156	22	automatic	automatic	ADJ
ajbmeb-2022	156	23	execution	execution	NOUN
ajbmeb-2022	156	24	of	of	ADP
ajbmeb-2022	156	25	settlements	settlement	NOUN
ajbmeb-2022	156	26	,	,	PUNCT
ajbmeb-2022	156	27	replication	replication	NOUN
ajbmeb-2022	156	28	of	of	ADP
ajbmeb-2022	156	29	transactions	transaction	NOUN
ajbmeb-2022	156	30	.	.	PUNCT
ajbmeb-2022	157	1	analytical	analytical	ADJ
ajbmeb-2022	157	2	procedures	procedure	NOUN
ajbmeb-2022	157	3	(	(	PUNCT
ajbmeb-2022	157	4	for	for	ADP
ajbmeb-2022	157	5	example	example	NOUN
ajbmeb-2022	157	6	,	,	PUNCT
ajbmeb-2022	157	7	scanning	scanning	NOUN
ajbmeb-2022	157	8	and	and	CCONJ
ajbmeb-2022	157	9	statistics	statistic	NOUN
ajbmeb-2022	157	10	)	)	PUNCT
ajbmeb-2022	157	11	extract	extract	VERB
ajbmeb-2022	157	12	data	datum	NOUN
ajbmeb-2022	157	13	,	,	PUNCT
ajbmeb-2022	157	14	check	check	VERB
ajbmeb-2022	157	15	for	for	ADP
ajbmeb-2022	157	16	anomalies	anomaly	NOUN
ajbmeb-2022	157	17	based	base	VERB
ajbmeb-2022	157	18	on	on	ADP
ajbmeb-2022	157	19	auditor	auditor	NOUN
ajbmeb-2022	157	20	judgment	judgment	NOUN
ajbmeb-2022	157	21	.	.	PUNCT
ajbmeb-2022	158	1	filter	filter	NOUN
ajbmeb-2022	158	2	real	real	ADJ
ajbmeb-2022	158	3	-	-	PUNCT
ajbmeb-2022	158	4	time	time	NOUN
ajbmeb-2022	158	5	data	datum	NOUN
ajbmeb-2022	158	6	using	use	VERB
ajbmeb-2022	158	7	continuity	continuity	NOUN
ajbmeb-2022	158	8	equations	equation	NOUN
ajbmeb-2022	158	9	,	,	PUNCT
ajbmeb-2022	158	10	ratio	ratio	NOUN
ajbmeb-2022	158	11	analysis	analysis	NOUN
ajbmeb-2022	158	12	.	.	PUNCT
ajbmeb-2022	159	1	remote	remote	ADJ
ajbmeb-2022	159	2	auditing	auditing	NOUN
ajbmeb-2022	159	3	provides	provide	VERB
ajbmeb-2022	159	4	internal	internal	ADJ
ajbmeb-2022	159	5	auditors	auditor	NOUN
ajbmeb-2022	159	6	with	with	ADP
ajbmeb-2022	159	7	the	the	DET
ajbmeb-2022	159	8	opportunity	opportunity	NOUN
ajbmeb-2022	159	9	to	to	PART
ajbmeb-2022	159	10	use	use	VERB
ajbmeb-2022	159	11	technology	technology	NOUN
ajbmeb-2022	159	12	and	and	CCONJ
ajbmeb-2022	159	13	adapt	adapt	VERB
ajbmeb-2022	159	14	to	to	ADP
ajbmeb-2022	159	15	a	a	DET
ajbmeb-2022	159	16	changing	change	VERB
ajbmeb-2022	159	17	information	information	NOUN
ajbmeb-2022	159	18	environment	environment	NOUN
ajbmeb-2022	159	19	.	.	PUNCT
ajbmeb-2022	160	1	if	if	SCONJ
ajbmeb-2022	160	2	continuous	continuous	ADJ
ajbmeb-2022	160	3	auditing	auditing	NOUN
ajbmeb-2022	160	4	eases	ease	VERB
ajbmeb-2022	160	5	the	the	DET
ajbmeb-2022	160	6	time	time	NOUN
ajbmeb-2022	160	7	constraints	constraint	NOUN
ajbmeb-2022	160	8	of	of	ADP
ajbmeb-2022	160	9	auditing	auditing	NOUN
ajbmeb-2022	160	10	,	,	PUNCT
ajbmeb-2022	160	11	then	then	ADV
ajbmeb-2022	160	12	remote	remote	ADJ
ajbmeb-2022	160	13	auditing	auditing	NOUN
ajbmeb-2022	160	14	softens	soften	VERB
ajbmeb-2022	160	15	the	the	DET
ajbmeb-2022	160	16	location	location	NOUN
ajbmeb-2022	160	17	constraint	constraint	NOUN
ajbmeb-2022	160	18	.	.	PUNCT
ajbmeb-2022	161	1	the	the	DET
ajbmeb-2022	161	2	implementation	implementation	NOUN
ajbmeb-2022	161	3	of	of	ADP
ajbmeb-2022	161	4	remote	remote	ADJ
ajbmeb-2022	161	5	auditing	auditing	NOUN
ajbmeb-2022	161	6	can	can	AUX
ajbmeb-2022	161	7	force	force	VERB
ajbmeb-2022	161	8	auditors	auditor	NOUN
ajbmeb-2022	161	9	to	to	PART
ajbmeb-2022	161	10	radically	radically	ADV
ajbmeb-2022	161	11	rethink	rethink	VERB
ajbmeb-2022	161	12	their	their	PRON
ajbmeb-2022	161	13	approach	approach	NOUN
ajbmeb-2022	161	14	to	to	ADP
ajbmeb-2022	161	15	conducting	conduct	VERB
ajbmeb-2022	161	16	an	an	DET
ajbmeb-2022	161	17	audit	audit	NOUN
ajbmeb-2022	161	18	,	,	PUNCT
ajbmeb-2022	161	19	forming	form	VERB
ajbmeb-2022	161	20	and	and	CCONJ
ajbmeb-2022	161	21	managing	manage	VERB
ajbmeb-2022	161	22	an	an	DET
ajbmeb-2022	161	23	audit	audit	NOUN
ajbmeb-2022	161	24	group	group	NOUN
ajbmeb-2022	161	25	.	.	PUNCT
ajbmeb-2022	162	1	in	in	ADP
ajbmeb-2022	162	2	addition	addition	NOUN
ajbmeb-2022	162	3	to	to	ADP
ajbmeb-2022	162	4	the	the	DET
ajbmeb-2022	162	5	requirements	requirement	NOUN
ajbmeb-2022	162	6	,	,	PUNCT
ajbmeb-2022	162	7	motivations	motivation	NOUN
ajbmeb-2022	162	8	,	,	PUNCT
ajbmeb-2022	162	9	and	and	CCONJ
ajbmeb-2022	162	10	technologies	technology	NOUN
ajbmeb-2022	162	11	associated	associate	VERB
ajbmeb-2022	162	12	with	with	ADP
ajbmeb-2022	162	13	remote	remote	ADJ
ajbmeb-2022	162	14	auditing	auditing	NOUN
ajbmeb-2022	162	15	,	,	PUNCT
ajbmeb-2022	162	16	the	the	DET
ajbmeb-2022	162	17	central	central	ADJ
ajbmeb-2022	162	18	role	role	NOUN
ajbmeb-2022	162	19	is	be	AUX
ajbmeb-2022	162	20	played	play	VERB
ajbmeb-2022	162	21	by	by	ADP
ajbmeb-2022	162	22	the	the	DET
ajbmeb-2022	162	23	reengineering	reengineering	NOUN
ajbmeb-2022	162	24	of	of	ADP
ajbmeb-2022	162	25	audit	audit	NOUN
ajbmeb-2022	162	26	processes	process	NOUN
ajbmeb-2022	162	27	.	.	PUNCT
ajbmeb-2022	163	1	in	in	ADP
ajbmeb-2022	163	2	the	the	DET
ajbmeb-2022	163	3	process	process	NOUN
ajbmeb-2022	163	4	of	of	ADP
ajbmeb-2022	163	5	audit	audit	NOUN
ajbmeb-2022	163	6	reengineering	reengineere	VERB
ajbmeb-2022	163	7	,	,	PUNCT
ajbmeb-2022	163	8	a	a	DET
ajbmeb-2022	163	9	multitude	multitude	NOUN
ajbmeb-2022	163	10	of	of	ADP
ajbmeb-2022	163	11	questions	question	NOUN
ajbmeb-2022	163	12	arise	arise	VERB
ajbmeb-2022	163	13	from	from	ADP
ajbmeb-2022	163	14	the	the	DET
ajbmeb-2022	163	15	redistribution	redistribution	NOUN
ajbmeb-2022	163	16	and	and	CCONJ
ajbmeb-2022	163	17	reallocation	reallocation	NOUN
ajbmeb-2022	163	18	of	of	ADP
ajbmeb-2022	163	19	audit	audit	NOUN
ajbmeb-2022	163	20	functions	function	NOUN
ajbmeb-2022	163	21	to	to	ADP
ajbmeb-2022	163	22	the	the	DET
ajbmeb-2022	163	23	implementation	implementation	NOUN
ajbmeb-2022	163	24	of	of	ADP
ajbmeb-2022	163	25	more	more	ADJ
ajbmeb-2022	163	26	complex	complex	ADJ
ajbmeb-2022	163	27	analytics	analytic	NOUN
ajbmeb-2022	163	28	.	.	PUNCT
ajbmeb-2022	164	1	in	in	ADP
ajbmeb-2022	164	2	some	some	DET
ajbmeb-2022	164	3	cases	case	NOUN
ajbmeb-2022	164	4	,	,	PUNCT
ajbmeb-2022	164	5	remote	remote	ADJ
ajbmeb-2022	164	6	auditing	auditing	NOUN
ajbmeb-2022	164	7	depends	depend	VERB
ajbmeb-2022	164	8	on	on	ADP
ajbmeb-2022	164	9	the	the	DET
ajbmeb-2022	164	10	reengineering	reengineering	NOUN
ajbmeb-2022	164	11	of	of	ADP
ajbmeb-2022	164	12	the	the	DET
ajbmeb-2022	164	13	business	business	NOUN
ajbmeb-2022	164	14	processes	process	VERB
ajbmeb-2022	164	15	themselves	themselves	PRON
ajbmeb-2022	164	16	.	.	PUNCT
ajbmeb-2022	165	1	it	it	PRON
ajbmeb-2022	165	2	is	be	AUX
ajbmeb-2022	165	3	unlikely	unlikely	ADJ
ajbmeb-2022	165	4	that	that	SCONJ
ajbmeb-2022	165	5	auditors	auditor	NOUN
ajbmeb-2022	165	6	will	will	AUX
ajbmeb-2022	165	7	stimulate	stimulate	VERB
ajbmeb-2022	165	8	changes	change	NOUN
ajbmeb-2022	165	9	,	,	PUNCT
ajbmeb-2022	165	10	but	but	CCONJ
ajbmeb-2022	165	11	they	they	PRON
ajbmeb-2022	165	12	must	must	AUX
ajbmeb-2022	165	13	work	work	VERB
ajbmeb-2022	165	14	with	with	ADP
ajbmeb-2022	165	15	managers	manager	NOUN
ajbmeb-2022	165	16	to	to	PART
ajbmeb-2022	165	17	cope	cope	VERB
ajbmeb-2022	165	18	with	with	ADP
ajbmeb-2022	165	19	new	new	ADJ
ajbmeb-2022	165	20	data	datum	NOUN
ajbmeb-2022	165	21	flows	flow	NOUN
ajbmeb-2022	165	22	and	and	CCONJ
ajbmeb-2022	165	23	evidence	evidence	NOUN
ajbmeb-2022	165	24	.	.	PUNCT
ajbmeb-2022	166	1	the	the	DET
ajbmeb-2022	166	2	driving	drive	VERB
ajbmeb-2022	166	3	forces	force	NOUN
ajbmeb-2022	166	4	(	(	PUNCT
ajbmeb-2022	166	5	and	and	CCONJ
ajbmeb-2022	166	6	barriers	barrier	NOUN
ajbmeb-2022	166	7	)	)	PUNCT
ajbmeb-2022	166	8	of	of	ADP
ajbmeb-2022	166	9	remote	remote	ADJ
ajbmeb-2022	166	10	auditing	auditing	NOUN
ajbmeb-2022	166	11	are	be	AUX
ajbmeb-2022	166	12	not	not	PART
ajbmeb-2022	166	13	only	only	ADV
ajbmeb-2022	166	14	technological	technological	ADJ
ajbmeb-2022	166	15	in	in	ADP
ajbmeb-2022	166	16	nature	nature	NOUN
ajbmeb-2022	166	17	,	,	PUNCT
ajbmeb-2022	166	18	but	but	CCONJ
ajbmeb-2022	166	19	also	also	ADV
ajbmeb-2022	166	20	extend	extend	VERB
ajbmeb-2022	166	21	to	to	ADP
ajbmeb-2022	166	22	the	the	DET
ajbmeb-2022	166	23	behavioral	behavioral	ADJ
ajbmeb-2022	166	24	sphere	sphere	NOUN
ajbmeb-2022	166	25	.	.	PUNCT
ajbmeb-2022	167	1	these	these	DET
ajbmeb-2022	167	2	factors	factor	NOUN
ajbmeb-2022	167	3	will	will	AUX
ajbmeb-2022	167	4	determine	determine	VERB
ajbmeb-2022	167	5	the	the	DET
ajbmeb-2022	167	6	comfort	comfort	NOUN
ajbmeb-2022	167	7	level	level	NOUN
ajbmeb-2022	167	8	of	of	ADP
ajbmeb-2022	167	9	auditors	auditor	NOUN
ajbmeb-2022	167	10	providing	provide	VERB
ajbmeb-2022	167	11	assurances	assurance	NOUN
ajbmeb-2022	167	12	based	base	VERB
ajbmeb-2022	167	13	on	on	ADP
ajbmeb-2022	167	14	evidence	evidence	NOUN
ajbmeb-2022	167	15	obtained	obtain	VERB
ajbmeb-2022	167	16	and	and	CCONJ
ajbmeb-2022	167	17	analyzed	analyze	VERB
ajbmeb-2022	167	18	remotely	remotely	ADV
ajbmeb-2022	167	19	,	,	PUNCT
ajbmeb-2022	167	20	and	and	CCONJ
ajbmeb-2022	167	21	potentially	potentially	ADV
ajbmeb-2022	167	22	changing	change	VERB
ajbmeb-2022	167	23	trust	trust	NOUN
ajbmeb-2022	167	24	relationships	relationship	NOUN
ajbmeb-2022	167	25	between	between	ADP
ajbmeb-2022	167	26	virtual	virtual	ADJ
ajbmeb-2022	167	27	audit	audit	NOUN
ajbmeb-2022	167	28	groups	group	NOUN
ajbmeb-2022	167	29	and	and	CCONJ
ajbmeb-2022	167	30	audited	audit	VERB
ajbmeb-2022	167	31	entities	entity	NOUN
ajbmeb-2022	167	32	.	.	PUNCT
ajbmeb-2022	168	1	american	american	ADJ
ajbmeb-2022	168	2	journal	journal	PROPN
ajbmeb-2022	168	3	of	of	ADP
ajbmeb-2022	168	4	business	business	NOUN
ajbmeb-2022	168	5	management	management	NOUN
ajbmeb-2022	168	6	,	,	PUNCT
ajbmeb-2022	168	7	economics	economic	NOUN
ajbmeb-2022	168	8	and	and	CCONJ
ajbmeb-2022	168	9	banking	banking	NOUN
ajbmeb-2022	168	10	volume	volume	NOUN
ajbmeb-2022	168	11	23	23	NUM
ajbmeb-2022	168	12	april	april	PROPN
ajbmeb-2022	168	13	2024	2024	NUM
ajbmeb-2022	168	14	p	p	NOUN
ajbmeb-2022	168	15	a	a	DET
ajbmeb-2022	168	16	g	g	NOUN
ajbmeb-2022	168	17	e	e	NOUN
ajbmeb-2022	168	18	|	|	ADV
ajbmeb-2022	168	19	217	217	NUM
ajbmeb-2022	168	20	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-2022	168	21	references	reference	NOUN
ajbmeb-2022	168	22	1	1	NUM
ajbmeb-2022	168	23	.	.	PUNCT
ajbmeb-2022	168	24	law	law	NOUN
ajbmeb-2022	168	25	of	of	ADP
ajbmeb-2022	168	26	the	the	DET
ajbmeb-2022	168	27	republic	republic	NOUN
ajbmeb-2022	168	28	of	of	ADP
ajbmeb-2022	168	29	uzbekistan	uzbekistan	PROPN
ajbmeb-2022	168	30	:	:	PUNCT
ajbmeb-2022	168	31	“	"	PUNCT
ajbmeb-2022	168	32	on	on	ADP
ajbmeb-2022	168	33	auditing	auditing	NOUN
ajbmeb-2022	168	34	activity	activity	NOUN
ajbmeb-2022	168	35	”	"	PUNCT
ajbmeb-2022	168	36	of	of	ADP
ajbmeb-2022	168	37	february	february	PROPN
ajbmeb-2022	168	38	25	25	NUM
ajbmeb-2022	168	39	,	,	PUNCT
ajbmeb-2022	168	40	2021	2021	NUM
ajbmeb-2022	168	41	no	no	NOUN
ajbmeb-2022	168	42	.	.	PUNCT
ajbmeb-2022	169	1	zru-677	zru-677	PROPN
ajbmeb-2022	169	2	2	2	NUM
ajbmeb-2022	169	3	.	.	PUNCT
ajbmeb-2022	169	4	alles	alle	NOUN
ajbmeb-2022	169	5	,	,	PUNCT
ajbmeb-2022	169	6	m.	m.	NOUN
ajbmeb-2022	169	7	a.	a.	PROPN
ajbmeb-2022	169	8	g.	g.	PROPN
ajbmeb-2022	169	9	brennan	brennan	PROPN
ajbmeb-2022	169	10	,	,	PUNCT
ajbmeb-2022	169	11	a.	a.	PROPN
ajbmeb-2022	169	12	kogan	kogan	PROPN
ajbmeb-2022	169	13	and	and	CCONJ
ajbmeb-2022	169	14	m.	m.	PROPN
ajbmeb-2022	169	15	a.	a.	PROPN
ajbmeb-2022	169	16	vasarhelyi	vasarhelyi	PROPN
ajbmeb-2022	169	17	.	.	PUNCT
ajbmeb-2022	170	1	2006	2006	NUM
ajbmeb-2022	170	2	.	.	PUNCT
ajbmeb-2022	171	1	continuous	continuous	ADJ
ajbmeb-2022	171	2	monitoring	monitoring	NOUN
ajbmeb-2022	171	3	of	of	ADP
ajbmeb-2022	171	4	business	business	NOUN
ajbmeb-2022	171	5	process	process	NOUN
ajbmeb-2022	171	6	controls	control	VERB
ajbmeb-2022	171	7	:	:	PUNCT
ajbmeb-2022	171	8	a	a	DET
ajbmeb-2022	171	9	pilot	pilot	NOUN
ajbmeb-2022	171	10	implementation	implementation	NOUN
ajbmeb-2022	171	11	of	of	ADP
ajbmeb-2022	171	12	a	a	DET
ajbmeb-2022	171	13	continuous	continuous	ADJ
ajbmeb-2022	171	14	auditing	auditing	NOUN
ajbmeb-2022	171	15	system	system	NOUN
ajbmeb-2022	171	16	at	at	ADP
ajbmeb-2022	171	17	siemens	siemens	PROPN
ajbmeb-2022	171	18	.	.	PROPN
ajbmeb-2022	171	19	international	international	PROPN
ajbmeb-2022	171	20	journal	journal	PROPN
ajbmeb-2022	171	21	of	of	ADP
ajbmeb-2022	171	22	accounting	accounting	NOUN
ajbmeb-2022	171	23	information	information	NOUN
ajbmeb-2022	171	24	systems	system	NOUN
ajbmeb-2022	171	25	7	7	NUM
ajbmeb-2022	171	26	:	:	SYM
ajbmeb-2022	171	27	137	137	NUM
ajbmeb-2022	171	28	-	-	SYM
ajbmeb-2022	171	29	161	161	NUM
ajbmeb-2022	171	30	.	.	PUNCT
ajbmeb-2022	172	1	3	3	X
ajbmeb-2022	172	2	.	.	X
ajbmeb-2022	172	3	armbrust	armbrust	ADV
ajbmeb-2022	172	4	,	,	PUNCT
ajbmeb-2022	172	5	m.	m.	NOUN
ajbmeb-2022	172	6	a.	a.	PROPN
ajbmeb-2022	172	7	fox	fox	PROPN
ajbmeb-2022	172	8	,	,	PUNCT
ajbmeb-2022	172	9	r.	r.	PROPN
ajbmeb-2022	172	10	griffith	griffith	PROPN
ajbmeb-2022	172	11	,	,	PUNCT
ajbmeb-2022	172	12	a.d	a.d	PROPN
ajbmeb-2022	172	13	.	.	PROPN
ajbmeb-2022	172	14	joseph	joseph	PROPN
ajbmeb-2022	172	15	,	,	PUNCT
ajbmeb-2022	172	16	r.h	r.h	PROPN
ajbmeb-2022	172	17	.	.	PROPN
ajbmeb-2022	172	18	katz	katz	PROPN
ajbmeb-2022	172	19	,	,	PUNCT
ajbmeb-2022	172	20	a.	a.	PROPN
ajbmeb-2022	172	21	konwinski	konwinski	PROPN
ajbmeb-2022	172	22	,	,	PUNCT
ajbmeb-2022	172	23	g.	g.	PROPN
ajbmeb-2022	172	24	lee	lee	PROPN
ajbmeb-2022	172	25	,	,	PUNCT
ajbmeb-2022	172	26	d.a	d.a	PROPN
ajbmeb-2022	172	27	.	.	PROPN
ajbmeb-2022	172	28	patterson	patterson	PROPN
ajbmeb-2022	172	29	,	,	PUNCT
ajbmeb-2022	172	30	a.	a.	NOUN
ajbmeb-2022	172	31	rabkin	rabkin	NOUN
ajbmeb-2022	172	32	.	.	PUNCT
ajbmeb-2022	173	1	1	1	X
ajbmeb-2022	173	2	.	.	X
ajbmeb-2022	173	3	stoica	stoica	ADJ
ajbmeb-2022	173	4	,	,	PUNCT
ajbmeb-2022	173	5	and	and	CCONJ
ajbmeb-2022	173	6	m.	m.	NOUN
ajbmeb-2022	173	7	zaharia	zaharia	PROPN
ajbmeb-2022	173	8	.	.	PUNCT
ajbmeb-2022	174	1	2009	2009	NUM
ajbmeb-2022	174	2	.	.	PUNCT
ajbmeb-2022	175	1	above	above	ADP
ajbmeb-2022	175	2	the	the	DET
ajbmeb-2022	175	3	clouds	cloud	NOUN
ajbmeb-2022	175	4	:	:	PUNCT
ajbmeb-2022	175	5	berkeley	berkeley	PROPN
ajbmeb-2022	175	6	view	view	NOUN
ajbmeb-2022	175	7	of	of	ADP
ajbmeb-2022	175	8	cloud	cloud	NOUN
ajbmeb-2022	175	9	computing	computing	NOUN
ajbmeb-2022	175	10	.	.	PUNCT
ajbmeb-2022	176	1	4	4	X
ajbmeb-2022	176	2	.	.	X
ajbmeb-2022	176	3	bierstaker	bierstaker	PROPN
ajbmeb-2022	176	4	,	,	PUNCT
ajbmeb-2022	176	5	j.	j.	PROPN
ajbmeb-2022	176	6	l.	l.	PROPN
ajbmeb-2022	176	7	,	,	PUNCT
ajbmeb-2022	176	8	p.	p.	PROPN
ajbmeb-2022	176	9	burnaby	burnaby	PROPN
ajbmeb-2022	176	10	and	and	CCONJ
ajbmeb-2022	176	11	j.	j.	PROPN
ajbmeb-2022	176	12	thibodeau	thibodeau	PROPN
ajbmeb-2022	176	13	2001	2001	NUM
ajbmeb-2022	176	14	.	.	PUNCT
ajbmeb-2022	177	1	the	the	DET
ajbmeb-2022	177	2	impact	impact	NOUN
ajbmeb-2022	177	3	of	of	ADP
ajbmeb-2022	177	4	information	information	NOUN
ajbmeb-2022	177	5	technology	technology	NOUN
ajbmeb-2022	177	6	on	on	ADP
ajbmeb-2022	177	7	the	the	DET
ajbmeb-2022	177	8	audit	audit	NOUN
ajbmeb-2022	177	9	process	process	NOUN
ajbmeb-2022	177	10	:	:	PUNCT
ajbmeb-2022	177	11	an	an	DET
ajbmeb-2022	177	12	assessment	assessment	NOUN
ajbmeb-2022	177	13	of	of	ADP
ajbmeb-2022	177	14	the	the	DET
ajbmeb-2022	177	15	state	state	NOUN
ajbmeb-2022	177	16	of	of	ADP
ajbmeb-2022	177	17	the	the	DET
ajbmeb-2022	177	18	art	art	NOUN
ajbmeb-2022	177	19	and	and	CCONJ
ajbmeb-2022	177	20	implications	implication	NOUN
ajbmeb-2022	177	21	for	for	ADP
ajbmeb-2022	177	22	the	the	DET
ajbmeb-2022	177	23	future	future	NOUN
ajbmeb-2022	177	24	.	.	PUNCT
ajbmeb-2022	178	1	journal	journal	NOUN
ajbmeb-2022	178	2	of	of	ADP
ajbmeb-2022	178	3	“	"	PUNCT
ajbmeb-2022	178	4	managerial	managerial	ADJ
ajbmeb-2022	178	5	audit	audit	NOUN
ajbmeb-2022	178	6	”	"	PUNCT
ajbmeb-2022	178	7	16	16	NUM
ajbmeb-2022	178	8	:	:	PUNCT
ajbmeb-2022	178	9	159	159	NUM
ajbmeb-2022	178	10	-	-	SYM
ajbmeb-2022	178	11	164	164	NUM
ajbmeb-2022	178	12	.	.	PUNCT
ajbmeb-2022	179	1	5	5	NUM
ajbmeb-2022	179	2	.	.	X
ajbmeb-2022	179	3	kogan	kogan	PROPN
ajbmeb-2022	179	4	and	and	CCONJ
ajbmeb-2022	179	5	m.a	m.a	PROPN
ajbmeb-2022	179	6	.	.	PROPN
ajbmeb-2022	179	7	vasarhelyi	vasarhelyi	PROPN
ajbmeb-2022	179	8	,	,	PUNCT
ajbmeb-2022	179	9	2002	2002	NUM
ajbmeb-2022	179	10	.	.	PUNCT
ajbmeb-2022	180	1	the	the	DET
ajbmeb-2022	180	2	feasibility	feasibility	NOUN
ajbmeb-2022	180	3	and	and	CCONJ
ajbmeb-2022	180	4	economics	economic	NOUN
ajbmeb-2022	180	5	of	of	ADP
ajbmeb-2022	180	6	continuous	continuous	ADJ
ajbmeb-2022	180	7	auditing	auditing	NOUN
ajbmeb-2022	180	8	.	.	PUNCT
ajbmeb-2022	181	1	auditing	auditing	NOUN
ajbmeb-2022	181	2	:	:	PUNCT
ajbmeb-2022	181	3	a	a	DET
ajbmeb-2022	181	4	journal	journal	NOUN
ajbmeb-2022	181	5	of	of	ADP
ajbmeb-2022	181	6	practice	practice	NOUN
ajbmeb-2022	181	7	&	&	CCONJ
ajbmeb-2022	181	8	theory	theory	NOUN
ajbmeb-2022	181	9	21	21	NUM
ajbmeb-2022	181	10	:	:	PUNCT
ajbmeb-2022	181	11	125	125	NUM
ajbmeb-2022	181	12	-	-	SYM
ajbmeb-2022	181	13	138	138	NUM
ajbmeb-2022	181	14	.	.	NOUN
ajbmeb-2022	182	1	6	6	NUM
ajbmeb-2022	182	2	.	.	X
ajbmeb-2022	182	3	technical	technical	ADJ
ajbmeb-2022	182	4	report	report	PROPN
ajbmeb-2022	182	5	no	no	INTJ
ajbmeb-2022	182	6	.	.	PUNCT
ajbmeb-2022	183	1	ucb	ucb	PROPN
ajbmeb-2022	183	2	/	/	SYM
ajbmeb-2022	183	3	eecs-2009	eecs-2009	NOUN
ajbmeb-2022	183	4	-	-	PUNCT
ajbmeb-2022	183	5	28	28	NUM
ajbmeb-2022	183	6	,	,	PUNCT
ajbmeb-2022	183	7	berkeley	berkeley	PROPN
ajbmeb-2022	183	8	,	,	PUNCT
ajbmeb-2022	183	9	california	california	PROPN
ajbmeb-2022	183	10	:	:	PUNCT
ajbmeb-2022	184	1	university	university	NOUN
ajbmeb-2022	184	2	of	of	ADP
ajbmeb-2022	184	3	california	california	PROPN
ajbmeb-2022	184	4	.	.	PUNCT
ajbmeb-2022	185	1	berkeley	berkeley	PROPN
ajbmeb-2022	185	2	.	.	PUNCT
ajbmeb-2022	186	1	bedard	bedard	PROPN
ajbmeb-2022	186	2	,	,	PUNCT
ajbmeb-2022	186	3	j.	j.	PROPN
ajbmeb-2022	186	4	c.	c.	PROPN
ajbmeb-2022	186	5	m.	m.	PROPN
ajbmeb-2022	186	6	l.	l.	PROPN
ajbmeb-2022	186	7	ettredge	ettredge	PROPN
ajbmeb-2022	186	8	and	and	CCONJ
ajbmeb-2022	186	9	c.	c.	PROPN
ajbmeb-2022	186	10	m.	m.	PROPN
ajbmeb-2022	186	11	johnston	johnston	PROPN
ajbmeb-2022	186	12	.	.	PUNCT
ajbmeb-2022	187	1	2007	2007	NUM
ajbmeb-2022	187	2	.	.	PUNCT
ajbmeb-2022	188	1	the	the	DET
ajbmeb-2022	188	2	use	use	NOUN
ajbmeb-2022	188	3	of	of	ADP
ajbmeb-2022	188	4	electronic	electronic	ADJ
ajbmeb-2022	188	5	audit	audit	NOUN
ajbmeb-2022	188	6	documentation	documentation	NOUN
ajbmeb-2022	188	7	systems	system	NOUN
ajbmeb-2022	188	8	in	in	ADP
ajbmeb-2022	188	9	audit	audit	NOUN
ajbmeb-2022	188	10	practice	practice	NOUN
ajbmeb-2022	188	11	:	:	PUNCT
ajbmeb-2022	188	12	task	task	NOUN
ajbmeb-2022	188	13	analysis	analysis	NOUN
ajbmeb-2022	188	14	,	,	PUNCT
ajbmeb-2022	188	15	training	training	NOUN
ajbmeb-2022	188	16	and	and	CCONJ
ajbmeb-2022	188	17	resistance	resistance	NOUN
ajbmeb-2022	188	18	.	.	PUNCT
ajbmeb-2022	189	1	advances	advance	NOUN
ajbmeb-2022	189	2	in	in	ADP
ajbmeb-2022	189	3	accounting	account	VERB
ajbmeb-2022	189	4	behavioral	behavioral	ADJ
ajbmeb-2022	189	5	research	research	NOUN
ajbmeb-2022	189	6	10:29	10:29	NUM
ajbmeb-2022	189	7	-	-	SYM
ajbmeb-2022	189	8	53	53	NUM
ajbmeb-2022	189	9	.	.	PUNCT