id	sid	tid	token	lemma	pos
faba-286	1	1	208	208	NUM
faba-286	1	2	finance	finance	NOUN
faba-286	1	3	,	,	PUNCT
faba-286	1	4	accounting	accounting	NOUN
faba-286	1	5	and	and	CCONJ
faba-286	1	6	business	business	NOUN
faba-286	1	7	analysis	analysis	NOUN
faba-286	1	8	volume	volume	NOUN
faba-286	1	9	7	7	NUM
faba-286	1	10	issue	issue	NOUN
faba-286	1	11	2	2	NUM
faba-286	1	12	,	,	PUNCT
faba-286	1	13	2025	2025	NUM
faba-286	1	14	http://faba.bg/	http://faba.bg/	NOUN
faba-286	1	15	issn	issn	VERB
faba-286	1	16	2603	2603	NUM
faba-286	1	17	-	-	SYM
faba-286	1	18	5324	5324	NUM
faba-286	1	19	doi	doi	NOUN
faba-286	1	20	:	:	PUNCT
faba-286	1	21	https://doi.org/10.37075/faba.2025.2.07	https://doi.org/10.37075/faba.2025.2.07	PROPN
faba-286	1	22	assessing	assess	VERB
faba-286	1	23	the	the	DET
faba-286	1	24	readiness	readiness	NOUN
faba-286	1	25	of	of	ADP
faba-286	1	26	algerian	algerian	ADJ
faba-286	1	27	port	port	NOUN
faba-286	1	28	enterprises	enterprise	NOUN
faba-286	1	29	to	to	PART
faba-286	1	30	secure	secure	VERB
faba-286	1	31	accounting	accounting	NOUN
faba-286	1	32	practices	practice	NOUN
faba-286	1	33	through	through	ADP
faba-286	1	34	cybersecurity	cybersecurity	NOUN
faba-286	1	35	protocols	protocol	NOUN
faba-286	1	36	ali	ali	PROPN
faba-286	1	37	djellaba	djellaba	PROPN
faba-286	1	38	department	department	PROPN
faba-286	1	39	of	of	ADP
faba-286	1	40	financial	financial	ADJ
faba-286	1	41	sciences	sciences	PROPN
faba-286	1	42	and	and	CCONJ
faba-286	1	43	accounting	accounting	NOUN
faba-286	1	44	,	,	PUNCT
faba-286	1	45	chadli	chadli	PROPN
faba-286	1	46	benjedid	benjedid	PROPN
faba-286	1	47	university	university	PROPN
faba-286	1	48	,	,	PUNCT
faba-286	1	49	el	el	PROPN
faba-286	1	50	tarf	tarf	PROPN
faba-286	1	51	,	,	PUNCT
faba-286	1	52	algeria	algeria	PROPN
faba-286	1	53	info	info	NOUN
faba-286	1	54	articles	article	NOUN
faba-286	1	55	abstract	abstract	ADJ
faba-286	1	56	history	history	NOUN
faba-286	1	57	article	article	NOUN
faba-286	1	58	:	:	PUNCT
faba-286	1	59	submitted	submit	VERB
faba-286	1	60	29	29	NUM
faba-286	1	61	july	july	PROPN
faba-286	1	62	2025	2025	NUM
faba-286	1	63	revised	revise	VERB
faba-286	1	64	29	29	NUM
faba-286	1	65	october	october	PROPN
faba-286	1	66	2025	2025	NUM
faba-286	1	67	accepted	accept	VERB
faba-286	1	68	2	2	NUM
faba-286	1	69	november	november	PROPN
faba-286	1	70	2025	2025	NUM
faba-286	1	71	purpose	purpose	NOUN
faba-286	1	72	:	:	PUNCT
faba-286	1	73	this	this	DET
faba-286	1	74	study	study	NOUN
faba-286	1	75	aims	aim	VERB
faba-286	1	76	to	to	PART
faba-286	1	77	conduct	conduct	VERB
faba-286	1	78	a	a	DET
faba-286	1	79	cybersecurity	cybersecurity	NOUN
faba-286	1	80	readiness	readiness	NOUN
faba-286	1	81	assessment	assessment	NOUN
faba-286	1	82	of	of	ADP
faba-286	1	83	algerian	algerian	ADJ
faba-286	1	84	port	port	NOUN
faba-286	1	85	enterprises	enterprise	NOUN
faba-286	1	86	,	,	PUNCT
faba-286	1	87	with	with	ADP
faba-286	1	88	a	a	DET
faba-286	1	89	specific	specific	ADJ
faba-286	1	90	focus	focus	NOUN
faba-286	1	91	on	on	ADP
faba-286	1	92	the	the	DET
faba-286	1	93	port	port	NOUN
faba-286	1	94	of	of	ADP
faba-286	1	95	annaba	annaba	PROPN
faba-286	1	96	,	,	PUNCT
faba-286	1	97	to	to	PART
faba-286	1	98	enhance	enhance	VERB
faba-286	1	99	the	the	DET
faba-286	1	100	security	security	NOUN
faba-286	1	101	of	of	ADP
faba-286	1	102	its	its	PRON
faba-286	1	103	accounting	accounting	NOUN
faba-286	1	104	practices	practice	NOUN
faba-286	1	105	.	.	PUNCT
faba-286	2	1	the	the	DET
faba-286	2	2	assessment	assessment	NOUN
faba-286	2	3	will	will	AUX
faba-286	2	4	be	be	AUX
faba-286	2	5	conducted	conduct	VERB
faba-286	2	6	by	by	ADP
faba-286	2	7	first	first	ADV
faba-286	2	8	establishing	establish	VERB
faba-286	2	9	the	the	DET
faba-286	2	10	current	current	ADJ
faba-286	2	11	state	state	NOUN
faba-286	2	12	of	of	ADP
faba-286	2	13	the	the	DET
faba-286	2	14	port	port	NOUN
faba-286	2	15	's	's	PART
faba-286	2	16	cybersecurity	cybersecurity	NOUN
faba-286	2	17	protocols	protocol	NOUN
faba-286	2	18	and	and	CCONJ
faba-286	2	19	then	then	ADV
faba-286	2	20	evaluating	evaluate	VERB
faba-286	2	21	these	these	PRON
faba-286	2	22	against	against	ADP
faba-286	2	23	best	good	ADJ
faba-286	2	24	practice	practice	NOUN
faba-286	2	25	standards	standard	NOUN
faba-286	2	26	.	.	PUNCT
faba-286	3	1	it	it	PRON
faba-286	3	2	also	also	ADV
faba-286	3	3	seeks	seek	VERB
faba-286	3	4	to	to	PART
faba-286	3	5	provide	provide	VERB
faba-286	3	6	evidence	evidence	NOUN
faba-286	3	7	-	-	PUNCT
faba-286	3	8	based	base	VERB
faba-286	3	9	recommendations	recommendation	NOUN
faba-286	3	10	for	for	ADP
faba-286	3	11	enhancing	enhance	VERB
faba-286	3	12	the	the	DET
faba-286	3	13	resilience	resilience	NOUN
faba-286	3	14	of	of	ADP
faba-286	3	15	these	these	DET
faba-286	3	16	types	type	NOUN
faba-286	3	17	of	of	ADP
faba-286	3	18	enterprises	enterprise	NOUN
faba-286	3	19	against	against	ADP
faba-286	3	20	cyber	cyber	NOUN
faba-286	3	21	threats	threat	NOUN
faba-286	3	22	.	.	PUNCT
faba-286	4	1	design	design	NOUN
faba-286	4	2	/	/	SYM
faba-286	4	3	methodology	methodology	NOUN
faba-286	4	4	/	/	SYM
faba-286	4	5	approach	approach	NOUN
faba-286	4	6	:	:	PUNCT
faba-286	4	7	owing	owe	VERB
faba-286	4	8	to	to	ADP
faba-286	4	9	the	the	DET
faba-286	4	10	nature	nature	NOUN
faba-286	4	11	of	of	ADP
faba-286	4	12	the	the	DET
faba-286	4	13	subject	subject	NOUN
faba-286	4	14	,	,	PUNCT
faba-286	4	15	we	we	PRON
faba-286	4	16	adopted	adopt	VERB
faba-286	4	17	a	a	DET
faba-286	4	18	qualitative	qualitative	ADJ
faba-286	4	19	interviews	interview	NOUN
faba-286	4	20	and	and	CCONJ
faba-286	4	21	exploratory	exploratory	ADJ
faba-286	4	22	approach	approach	NOUN
faba-286	4	23	in	in	ADP
faba-286	4	24	order	order	NOUN
faba-286	4	25	to	to	PART
faba-286	4	26	capture	capture	VERB
faba-286	4	27	vulnerabilities	vulnerability	NOUN
faba-286	4	28	and	and	CCONJ
faba-286	4	29	opportunities	opportunity	NOUN
faba-286	4	30	in	in	ADP
faba-286	4	31	detail	detail	NOUN
faba-286	4	32	.	.	PUNCT
faba-286	5	1	findings	finding	NOUN
faba-286	5	2	:	:	PUNCT
faba-286	5	3	the	the	DET
faba-286	5	4	study	study	NOUN
faba-286	5	5	underscore	underscore	VERB
faba-286	5	6	the	the	DET
faba-286	5	7	necessity	necessity	NOUN
faba-286	5	8	for	for	SCONJ
faba-286	5	9	accounting	accounting	NOUN
faba-286	5	10	professionals	professional	NOUN
faba-286	5	11	to	to	PART
faba-286	5	12	integrate	integrate	VERB
faba-286	5	13	robust	robust	ADJ
faba-286	5	14	cybersecurity	cybersecurity	NOUN
faba-286	5	15	protocols	protocol	NOUN
faba-286	5	16	and	and	CCONJ
faba-286	5	17	data	datum	NOUN
faba-286	5	18	privacy	privacy	NOUN
faba-286	5	19	strategies	strategy	NOUN
faba-286	5	20	into	into	ADP
faba-286	5	21	their	their	PRON
faba-286	5	22	operations	operation	NOUN
faba-286	5	23	,	,	PUNCT
faba-286	5	24	thereby	thereby	ADV
faba-286	5	25	enhancing	enhance	VERB
faba-286	5	26	the	the	DET
faba-286	5	27	overall	overall	ADJ
faba-286	5	28	integrity	integrity	NOUN
faba-286	5	29	and	and	CCONJ
faba-286	5	30	reliability	reliability	NOUN
faba-286	5	31	of	of	ADP
faba-286	5	32	financial	financial	ADJ
faba-286	5	33	reporting	reporting	NOUN
faba-286	5	34	in	in	ADP
faba-286	5	35	a	a	DET
faba-286	5	36	rapidly	rapidly	ADV
faba-286	5	37	evolving	evolve	VERB
faba-286	5	38	digital	digital	ADJ
faba-286	5	39	environment	environment	NOUN
faba-286	5	40	.	.	PUNCT
faba-286	6	1	development	development	NOUN
faba-286	6	2	efforts	effort	NOUN
faba-286	6	3	have	have	VERB
faba-286	6	4	to	to	PART
faba-286	6	5	integrate	integrate	VERB
faba-286	6	6	cybersecurity	cybersecurity	NOUN
faba-286	6	7	with	with	ADP
faba-286	6	8	accounting	accounting	NOUN
faba-286	6	9	,	,	PUNCT
faba-286	6	10	rather	rather	ADV
faba-286	6	11	treating	treat	VERB
faba-286	6	12	them	they	PRON
faba-286	6	13	as	as	ADP
faba-286	6	14	two	two	NUM
faba-286	6	15	different	different	ADJ
faba-286	6	16	domains	domain	NOUN
faba-286	6	17	,	,	PUNCT
faba-286	6	18	but	but	CCONJ
faba-286	6	19	rather	rather	ADV
faba-286	6	20	as	as	ADP
faba-286	6	21	co	co	ADJ
faba-286	6	22	-	-	ADJ
faba-286	6	23	dependent	dependent	ADJ
faba-286	6	24	frameworks	framework	NOUN
faba-286	6	25	of	of	ADP
faba-286	6	26	governance	governance	NOUN
faba-286	6	27	internal	internal	ADJ
faba-286	6	28	operational	operational	ADJ
faba-286	6	29	lapses	lapse	NOUN
faba-286	6	30	and	and	CCONJ
faba-286	6	31	external	external	ADJ
faba-286	6	32	vulnerabilities	vulnerability	NOUN
faba-286	6	33	.	.	PUNCT
faba-286	7	1	practical	practical	ADJ
faba-286	7	2	implications	implication	NOUN
faba-286	7	3	:	:	PUNCT
faba-286	7	4	this	this	DET
faba-286	7	5	paper	paper	NOUN
faba-286	7	6	highlights	highlight	VERB
faba-286	7	7	the	the	DET
faba-286	7	8	critical	critical	ADJ
faba-286	7	9	need	need	NOUN
faba-286	7	10	for	for	SCONJ
faba-286	7	11	algerian	algerian	ADJ
faba-286	7	12	port	port	NOUN
faba-286	7	13	enterprises	enterprise	NOUN
faba-286	7	14	to	to	PART
faba-286	7	15	strengthen	strengthen	VERB
faba-286	7	16	their	their	PRON
faba-286	7	17	cybersecurity	cybersecurity	NOUN
faba-286	7	18	protocols	protocol	NOUN
faba-286	7	19	in	in	ADP
faba-286	7	20	accounting	accounting	NOUN
faba-286	7	21	practices	practice	NOUN
faba-286	7	22	.	.	PUNCT
faba-286	8	1	by	by	ADP
faba-286	8	2	adopting	adopt	VERB
faba-286	8	3	these	these	DET
faba-286	8	4	measures	measure	NOUN
faba-286	8	5	,	,	PUNCT
faba-286	8	6	organizations	organization	NOUN
faba-286	8	7	can	can	AUX
faba-286	8	8	protect	protect	VERB
faba-286	8	9	the	the	DET
faba-286	8	10	integrity	integrity	NOUN
faba-286	8	11	of	of	ADP
faba-286	8	12	financial	financial	ADJ
faba-286	8	13	data	datum	NOUN
faba-286	8	14	while	while	SCONJ
faba-286	8	15	fostering	foster	VERB
faba-286	8	16	trust	trust	NOUN
faba-286	8	17	among	among	ADP
faba-286	8	18	stakeholders	stakeholder	NOUN
faba-286	8	19	,	,	PUNCT
faba-286	8	20	which	which	PRON
faba-286	8	21	may	may	AUX
faba-286	8	22	lead	lead	VERB
faba-286	8	23	to	to	ADP
faba-286	8	24	increased	increase	VERB
faba-286	8	25	investment	investment	NOUN
faba-286	8	26	and	and	CCONJ
faba-286	8	27	enhanced	enhance	VERB
faba-286	8	28	operational	operational	ADJ
faba-286	8	29	efficiency	efficiency	NOUN
faba-286	8	30	within	within	ADP
faba-286	8	31	the	the	DET
faba-286	8	32	competitive	competitive	ADJ
faba-286	8	33	maritime	maritime	ADJ
faba-286	8	34	sector	sector	NOUN
faba-286	8	35	.	.	PUNCT
faba-286	9	1	additionally	additionally	ADV
faba-286	9	2	,	,	PUNCT
faba-286	9	3	this	this	DET
faba-286	9	4	research	research	NOUN
faba-286	9	5	is	be	AUX
faba-286	9	6	crucial	crucial	ADJ
faba-286	9	7	to	to	ADP
faba-286	9	8	advancing	advance	VERB
faba-286	9	9	scientific	scientific	ADJ
faba-286	9	10	knowledge	knowledge	NOUN
faba-286	9	11	about	about	ADP
faba-286	9	12	cybersecurity	cybersecurity	NOUN
faba-286	9	13	and	and	CCONJ
faba-286	9	14	can	can	AUX
faba-286	9	15	be	be	AUX
faba-286	9	16	used	use	VERB
faba-286	9	17	to	to	PART
faba-286	9	18	support	support	VERB
faba-286	9	19	the	the	DET
faba-286	9	20	identification	identification	NOUN
faba-286	9	21	of	of	ADP
faba-286	9	22	new	new	ADJ
faba-286	9	23	directions	direction	NOUN
faba-286	9	24	for	for	ADP
faba-286	9	25	future	future	ADJ
faba-286	9	26	research	research	NOUN
faba-286	9	27	.	.	PUNCT
faba-286	10	1	originality	originality	NOUN
faba-286	10	2	/	/	SYM
faba-286	10	3	value	value	NOUN
faba-286	10	4	:	:	PUNCT
faba-286	10	5	while	while	SCONJ
faba-286	10	6	global	global	ADJ
faba-286	10	7	studies	study	NOUN
faba-286	10	8	have	have	AUX
faba-286	10	9	examined	examine	VERB
faba-286	10	10	the	the	DET
faba-286	10	11	technical	technical	ADJ
faba-286	10	12	issues	issue	NOUN
faba-286	10	13	of	of	ADP
faba-286	10	14	cybersecurity	cybersecurity	NOUN
faba-286	10	15	on	on	ADP
faba-286	10	16	accounting	accounting	NOUN
faba-286	10	17	,	,	PUNCT
faba-286	10	18	there	there	PRON
faba-286	10	19	are	be	VERB
faba-286	10	20	no	no	DET
faba-286	10	21	such	such	ADJ
faba-286	10	22	studies	study	NOUN
faba-286	10	23	that	that	PRON
faba-286	10	24	look	look	VERB
faba-286	10	25	into	into	ADP
faba-286	10	26	the	the	DET
faba-286	10	27	problems	problem	NOUN
faba-286	10	28	of	of	ADP
faba-286	10	29	algerian	algerian	ADJ
faba-286	10	30	ports	port	NOUN
faba-286	10	31	.	.	PUNCT
faba-286	11	1	in	in	ADP
faba-286	11	2	addition	addition	NOUN
faba-286	11	3	,	,	PUNCT
faba-286	11	4	most	most	ADJ
faba-286	11	5	existing	exist	VERB
faba-286	11	6	approaches	approach	NOUN
faba-286	11	7	do	do	AUX
faba-286	11	8	not	not	PART
faba-286	11	9	combine	combine	VERB
faba-286	11	10	cybersecurity	cybersecurity	NOUN
faba-286	11	11	with	with	ADP
faba-286	11	12	other	other	ADJ
faba-286	11	13	business	business	NOUN
faba-286	11	14	functions	function	NOUN
faba-286	11	15	like	like	ADP
faba-286	11	16	risk	risk	NOUN
faba-286	11	17	and	and	CCONJ
faba-286	11	18	corporate	corporate	ADJ
faba-286	11	19	governance	governance	NOUN
faba-286	11	20	.	.	PUNCT
faba-286	12	1	this	this	DET
faba-286	12	2	study	study	NOUN
faba-286	12	3	intends	intend	VERB
faba-286	12	4	to	to	PART
faba-286	12	5	fill	fill	VERB
faba-286	12	6	these	these	DET
faba-286	12	7	gaps	gap	NOUN
faba-286	12	8	by	by	ADP
faba-286	12	9	formulating	formulate	VERB
faba-286	12	10	relevant	relevant	ADJ
faba-286	12	11	recommendations	recommendation	NOUN
faba-286	12	12	for	for	ADP
faba-286	12	13	algerian	algerian	ADJ
faba-286	12	14	port	port	NOUN
faba-286	12	15	enterprises	enterprise	NOUN
faba-286	12	16	.	.	PUNCT
faba-286	13	1	paper	paper	NOUN
faba-286	13	2	type	type	NOUN
faba-286	13	3	:	:	PUNCT
faba-286	13	4	research	research	NOUN
faba-286	13	5	paper	paper	NOUN
faba-286	13	6	.	.	PUNCT
faba-286	14	1	keywords	keyword	NOUN
faba-286	14	2	:	:	PUNCT
faba-286	14	3	cybersecurity	cybersecurity	NOUN
faba-286	14	4	,	,	PUNCT
faba-286	14	5	data	data	NOUN
faba-286	14	6	privacy	privacy	NOUN
faba-286	14	7	,	,	PUNCT
faba-286	14	8	accounting	accounting	NOUN
faba-286	14	9	practices	practice	NOUN
faba-286	14	10	,	,	PUNCT
faba-286	14	11	annaba	annaba	PROPN
faba-286	14	12	port	port	NOUN
faba-286	14	13	enterprise	enterprise	NOUN
faba-286	14	14	.	.	PUNCT
faba-286	15	1	jel	jel	PROPN
faba-286	15	2	:	:	PUNCT
faba-286	15	3	m15	m15	NUM
faba-286	15	4	,	,	PUNCT
faba-286	15	5	k24	k24	NOUN
faba-286	15	6	,	,	PUNCT
faba-286	15	7	m41	m41	NOUN
faba-286	15	8	*	*	PUNCT
faba-286	15	9	address	address	NOUN
faba-286	15	10	correspondence	correspondence	NOUN
faba-286	15	11	:	:	PUNCT
faba-286	15	12	e-mail:djellaba.ali@univ-eltarf.dz	e-mail:djellaba.ali@univ-eltarf.dz	ADJ
faba-286	15	13	http://faba.bg/	http://faba.bg/	PROPN
faba-286	15	14	https://doi.org/10.37075/faba.2025.2.07	https://doi.org/10.37075/faba.2025.2.07	PROPN
faba-286	15	15	https://orcid.org/0000-0003-0591-5907	https://orcid.org/0000-0003-0591-5907	PROPN
faba-286	15	16	ali	ali	PROPN
faba-286	15	17	djellaba	djellaba	PROPN
faba-286	15	18	/	/	SYM
faba-286	15	19	finance	finance	NOUN
faba-286	15	20	,	,	PUNCT
faba-286	15	21	accounting	accounting	NOUN
faba-286	15	22	and	and	CCONJ
faba-286	15	23	business	business	NOUN
faba-286	15	24	analysis	analysis	NOUN
faba-286	15	25	,	,	PUNCT
faba-286	15	26	volume	volume	NOUN
faba-286	15	27	7	7	NUM
faba-286	15	28	,	,	PUNCT
faba-286	15	29	issue	issue	NOUN
faba-286	15	30	2	2	NUM
faba-286	15	31	,	,	PUNCT
faba-286	15	32	2025	2025	NUM
faba-286	15	33	209	209	NUM
faba-286	15	34	introduction	introduction	NOUN
faba-286	15	35	the	the	DET
faba-286	15	36	world	world	NOUN
faba-286	15	37	has	have	AUX
faba-286	15	38	opened	open	VERB
faba-286	15	39	up	up	ADP
faba-286	15	40	discussions	discussion	NOUN
faba-286	15	41	on	on	ADP
faba-286	15	42	accounting	accounting	NOUN
faba-286	15	43	and	and	CCONJ
faba-286	15	44	cybersecurity	cybersecurity	NOUN
faba-286	15	45	in	in	ADP
faba-286	15	46	one	one	NUM
faba-286	15	47	breath	breath	NOUN
faba-286	15	48	and	and	CCONJ
faba-286	15	49	the	the	DET
faba-286	15	50	term	term	NOUN
faba-286	15	51	‘	'	PUNCT
faba-286	15	52	cybersecurity	cybersecurity	NOUN
faba-286	15	53	’	'	PUNCT
faba-286	15	54	is	be	AUX
faba-286	15	55	becoming	become	VERB
faba-286	15	56	more	more	ADV
faba-286	15	57	popular	popular	ADJ
faba-286	15	58	in	in	ADP
faba-286	15	59	accounting	account	VERB
faba-286	15	60	.	.	PUNCT
faba-286	16	1	as	as	SCONJ
faba-286	16	2	accounting	accounting	NOUN
faba-286	16	3	systems	system	NOUN
faba-286	16	4	in	in	ADP
faba-286	16	5	enterprises	enterprise	NOUN
faba-286	16	6	become	become	AUX
faba-286	16	7	increasingly	increasingly	ADV
faba-286	16	8	digitalized	digitalize	VERB
faba-286	16	9	through	through	ADP
faba-286	16	10	cloud	cloud	NOUN
faba-286	16	11	computing	computing	NOUN
faba-286	16	12	,	,	PUNCT
faba-286	16	13	ai	ai	VERB
faba-286	16	14	,	,	PUNCT
faba-286	16	15	and	and	CCONJ
faba-286	16	16	other	other	ADJ
faba-286	16	17	advanced	advanced	ADJ
faba-286	16	18	technologies	technology	NOUN
faba-286	16	19	,	,	PUNCT
faba-286	16	20	they	they	PRON
faba-286	16	21	also	also	ADV
faba-286	16	22	become	become	VERB
faba-286	16	23	more	more	ADV
faba-286	16	24	vulnerable	vulnerable	ADJ
faba-286	16	25	to	to	ADP
faba-286	16	26	cyber	cyber	NOUN
faba-286	16	27	threats	threat	NOUN
faba-286	16	28	such	such	ADJ
faba-286	16	29	as	as	ADP
faba-286	16	30	the	the	DET
faba-286	16	31	possibility	possibility	NOUN
faba-286	16	32	of	of	ADP
faba-286	16	33	system	system	NOUN
faba-286	16	34	data	datum	NOUN
faba-286	16	35	manipulation	manipulation	NOUN
faba-286	16	36	,	,	PUNCT
faba-286	16	37	system	system	NOUN
faba-286	16	38	intrusion	intrusion	NOUN
faba-286	16	39	,	,	PUNCT
faba-286	16	40	and	and	CCONJ
faba-286	16	41	in	in	ADP
faba-286	16	42	the	the	DET
faba-286	16	43	worst	bad	ADJ
faba-286	16	44	-	-	PUNCT
faba-286	16	45	case	case	NOUN
faba-286	16	46	scenario	scenario	NOUN
faba-286	16	47	,	,	PUNCT
faba-286	16	48	business	business	NOUN
faba-286	16	49	fraud	fraud	NOUN
faba-286	16	50	becomes	become	VERB
faba-286	16	51	a	a	DET
faba-286	16	52	high	high	ADJ
faba-286	16	53	probability	probability	NOUN
faba-286	16	54	.	.	PUNCT
faba-286	17	1	such	such	ADJ
faba-286	17	2	issues	issue	NOUN
faba-286	17	3	are	be	AUX
faba-286	17	4	also	also	ADV
faba-286	17	5	covered	cover	VERB
faba-286	17	6	in	in	ADP
faba-286	17	7	the	the	DET
faba-286	17	8	academic	academic	ADJ
faba-286	17	9	literature	literature	NOUN
faba-286	17	10	.	.	PUNCT
faba-286	18	1	for	for	ADP
faba-286	18	2	instance	instance	NOUN
faba-286	18	3	,	,	PUNCT
faba-286	18	4	gordon	gordon	PROPN
faba-286	18	5	et	et	PROPN
faba-286	18	6	al	al	PROPN
faba-286	18	7	.	.	PROPN
faba-286	19	1	(	(	PUNCT
faba-286	19	2	2003	2003	NUM
faba-286	19	3	)	)	PUNCT
faba-286	19	4	argue	argue	VERB
faba-286	19	5	that	that	SCONJ
faba-286	19	6	sharing	share	VERB
faba-286	19	7	information	information	NOUN
faba-286	19	8	about	about	ADP
faba-286	19	9	security	security	NOUN
faba-286	19	10	breaches	breach	NOUN
faba-286	19	11	could	could	AUX
faba-286	19	12	achieve	achieve	VERB
faba-286	19	13	a	a	DET
faba-286	19	14	greater	great	ADJ
faba-286	19	15	level	level	NOUN
faba-286	19	16	of	of	ADP
faba-286	19	17	cybersecurity	cybersecurity	NOUN
faba-286	19	18	and	and	CCONJ
faba-286	19	19	propose	propose	VERB
faba-286	19	20	an	an	DET
faba-286	19	21	attempt	attempt	NOUN
faba-286	19	22	to	to	PART
faba-286	19	23	lessen	lessen	VERB
faba-286	19	24	the	the	DET
faba-286	19	25	danger	danger	NOUN
faba-286	19	26	by	by	ADP
faba-286	19	27	joining	join	VERB
faba-286	19	28	forces	force	NOUN
faba-286	19	29	among	among	ADP
faba-286	19	30	competing	compete	VERB
faba-286	19	31	entities	entity	NOUN
faba-286	19	32	.	.	PUNCT
faba-286	20	1	in	in	ADP
faba-286	20	2	such	such	ADJ
faba-286	20	3	restricted	restricted	ADJ
faba-286	20	4	regions	region	NOUN
faba-286	20	5	like	like	ADP
faba-286	20	6	algeria	algeria	PROPN
faba-286	20	7	,	,	PUNCT
faba-286	20	8	shared	share	VERB
faba-286	20	9	knowledge	knowledge	NOUN
faba-286	20	10	could	could	AUX
faba-286	20	11	make	make	VERB
faba-286	20	12	a	a	DET
faba-286	20	13	considerable	considerable	ADJ
faba-286	20	14	difference	difference	NOUN
faba-286	20	15	.	.	PUNCT
faba-286	21	1	gansler	gansler	NOUN
faba-286	21	2	and	and	CCONJ
faba-286	21	3	lucyshyn	lucyshyn	ADJ
faba-286	21	4	(	(	PUNCT
faba-286	21	5	2005	2005	NUM
faba-286	21	6	)	)	PUNCT
faba-286	21	7	emphasise	emphasise	VERB
faba-286	21	8	the	the	DET
faba-286	21	9	importance	importance	NOUN
faba-286	21	10	of	of	ADP
faba-286	21	11	cybersecurity	cybersecurity	NOUN
faba-286	21	12	programmes	programme	NOUN
faba-286	21	13	to	to	ADP
faba-286	21	14	enterprises	enterprise	NOUN
faba-286	21	15	’	'	PUNCT
faba-286	21	16	success	success	NOUN
faba-286	21	17	,	,	PUNCT
faba-286	21	18	highlighting	highlight	VERB
faba-286	21	19	their	their	PRON
faba-286	21	20	failure	failure	NOUN
faba-286	21	21	to	to	PART
faba-286	21	22	achieve	achieve	VERB
faba-286	21	23	desired	desire	VERB
faba-286	21	24	outcomes	outcome	NOUN
faba-286	21	25	stemming	stem	VERB
faba-286	21	26	from	from	ADP
faba-286	21	27	complicated	complicated	ADJ
faba-286	21	28	risk	risk	NOUN
faba-286	21	29	evaluation	evaluation	NOUN
faba-286	21	30	and	and	CCONJ
faba-286	21	31	ever	ever	ADV
faba-286	21	32	-	-	PUNCT
faba-286	21	33	changing	change	VERB
faba-286	21	34	threats	threat	NOUN
faba-286	21	35	.	.	PUNCT
faba-286	22	1	this	this	PRON
faba-286	22	2	is	be	AUX
faba-286	22	3	reminiscent	reminiscent	ADJ
faba-286	22	4	of	of	ADP
faba-286	22	5	the	the	DET
faba-286	22	6	case	case	NOUN
faba-286	22	7	in	in	ADP
faba-286	22	8	algerian	algerian	ADJ
faba-286	22	9	enterprises	enterprise	NOUN
faba-286	22	10	that	that	PRON
faba-286	22	11	face	face	VERB
faba-286	22	12	stringent	stringent	ADJ
faba-286	22	13	cyber	cyber	NOUN
faba-286	22	14	threat	threat	NOUN
faba-286	22	15	evolution	evolution	NOUN
faba-286	22	16	challenges	challenge	NOUN
faba-286	22	17	requiring	require	VERB
faba-286	22	18	adaptable	adaptable	ADJ
faba-286	22	19	,	,	PUNCT
faba-286	22	20	robust	robust	ADJ
faba-286	22	21	,	,	PUNCT
faba-286	22	22	and	and	CCONJ
faba-286	22	23	agile	agile	ADJ
faba-286	22	24	countermeasures	countermeasure	NOUN
faba-286	22	25	,	,	PUNCT
faba-286	22	26	which	which	PRON
faba-286	22	27	are	be	AUX
faba-286	22	28	not	not	PART
faba-286	22	29	always	always	ADV
faba-286	22	30	easy	easy	ADJ
faba-286	22	31	to	to	PART
faba-286	22	32	come	come	VERB
faba-286	22	33	by	by	ADV
faba-286	22	34	in	in	ADP
faba-286	22	35	lean	lean	ADJ
faba-286	22	36	resource	resource	NOUN
faba-286	22	37	settings	setting	NOUN
faba-286	22	38	.	.	PUNCT
faba-286	23	1	apart	apart	ADV
faba-286	23	2	from	from	ADP
faba-286	23	3	spending	spending	NOUN
faba-286	23	4	,	,	PUNCT
faba-286	23	5	gordon	gordon	PROPN
faba-286	23	6	and	and	CCONJ
faba-286	23	7	loeb	loeb	PROPN
faba-286	23	8	(	(	PUNCT
faba-286	23	9	2002	2002	NUM
faba-286	23	10	)	)	PUNCT
faba-286	23	11	developed	develop	VERB
faba-286	23	12	the	the	DET
faba-286	23	13	gordon	gordon	PROPN
faba-286	23	14	–	–	PUNCT
faba-286	23	15	loeb	loeb	PROPN
faba-286	23	16	model	model	NOUN
faba-286	23	17	,	,	PUNCT
faba-286	23	18	which	which	PRON
faba-286	23	19	provides	provide	VERB
faba-286	23	20	an	an	DET
faba-286	23	21	economic	economic	ADJ
faba-286	23	22	rationale	rationale	NOUN
faba-286	23	23	on	on	ADP
faba-286	23	24	how	how	SCONJ
faba-286	23	25	to	to	PART
faba-286	23	26	define	define	VERB
faba-286	23	27	optimal	optimal	ADJ
faba-286	23	28	investment	investment	NOUN
faba-286	23	29	levels	level	NOUN
faba-286	23	30	in	in	ADP
faba-286	23	31	security	security	NOUN
faba-286	23	32	.	.	PUNCT
faba-286	24	1	in	in	ADP
faba-286	24	2	the	the	DET
faba-286	24	3	case	case	NOUN
faba-286	24	4	of	of	ADP
faba-286	24	5	algeria	algeria	PROPN
faba-286	24	6	,	,	PUNCT
faba-286	24	7	this	this	DET
faba-286	24	8	model	model	NOUN
faba-286	24	9	might	might	AUX
faba-286	24	10	help	help	VERB
faba-286	24	11	local	local	ADJ
faba-286	24	12	enterprises	enterprise	NOUN
faba-286	24	13	encourage	encourage	VERB
faba-286	24	14	more	more	ADV
faba-286	24	15	economically	economically	ADV
faba-286	24	16	responsible	responsible	ADJ
faba-286	24	17	expenditure	expenditure	NOUN
faba-286	24	18	towards	towards	ADP
faba-286	24	19	security	security	NOUN
faba-286	24	20	instead	instead	ADV
faba-286	24	21	of	of	ADP
faba-286	24	22	excessive	excessive	ADJ
faba-286	24	23	spending	spending	NOUN
faba-286	24	24	or	or	CCONJ
faba-286	24	25	not	not	PART
faba-286	24	26	spending	spend	VERB
faba-286	24	27	at	at	ADV
faba-286	24	28	all	all	ADV
faba-286	24	29	,	,	PUNCT
faba-286	24	30	which	which	PRON
faba-286	24	31	is	be	AUX
faba-286	24	32	easier	easy	ADJ
faba-286	24	33	with	with	ADP
faba-286	24	34	the	the	DET
faba-286	24	35	financial	financial	ADJ
faba-286	24	36	constraints	constraint	NOUN
faba-286	24	37	in	in	ADP
faba-286	24	38	the	the	DET
faba-286	24	39	region	region	NOUN
faba-286	24	40	.	.	PUNCT
faba-286	25	1	also	also	ADV
faba-286	25	2	,	,	PUNCT
faba-286	25	3	hausken	hausken	VERB
faba-286	25	4	(	(	PUNCT
faba-286	25	5	2006	2006	NUM
faba-286	25	6	)	)	PUNCT
faba-286	25	7	elaborates	elaborate	VERB
faba-286	25	8	that	that	SCONJ
faba-286	25	9	investments	investment	NOUN
faba-286	25	10	occur	occur	AUX
faba-286	25	11	given	give	VERB
faba-286	25	12	a	a	DET
faba-286	25	13	return	return	NOUN
faba-286	25	14	higher	high	ADJ
faba-286	25	15	than	than	ADP
faba-286	25	16	the	the	DET
faba-286	25	17	average	average	ADJ
faba-286	25	18	attack	attack	NOUN
faba-286	25	19	level	level	NOUN
faba-286	25	20	or	or	CCONJ
faba-286	25	21	as	as	ADP
faba-286	25	22	per	per	ADP
faba-286	25	23	some	some	DET
faba-286	25	24	formal	formal	ADJ
faba-286	25	25	regulatory	regulatory	ADJ
faba-286	25	26	demand	demand	NOUN
faba-286	25	27	,	,	PUNCT
faba-286	25	28	calling	call	VERB
faba-286	25	29	for	for	ADP
faba-286	25	30	greater	great	ADJ
faba-286	25	31	governance	governance	NOUN
faba-286	25	32	and	and	CCONJ
faba-286	25	33	enforcement	enforcement	NOUN
faba-286	25	34	,	,	PUNCT
faba-286	25	35	which	which	PRON
faba-286	25	36	is	be	AUX
faba-286	25	37	still	still	ADV
faba-286	25	38	one	one	NUM
faba-286	25	39	of	of	ADP
faba-286	25	40	the	the	DET
faba-286	25	41	many	many	ADJ
faba-286	25	42	areas	area	NOUN
faba-286	25	43	understudied	understudy	VERB
faba-286	25	44	in	in	ADP
faba-286	25	45	a	a	DET
faba-286	25	46	lot	lot	NOUN
faba-286	25	47	of	of	ADP
faba-286	25	48	algerian	algerian	ADJ
faba-286	25	49	enterprises	enterprise	NOUN
faba-286	25	50	.	.	PUNCT
faba-286	26	1	from	from	ADP
faba-286	26	2	the	the	DET
faba-286	26	3	auditing	auditing	NOUN
faba-286	26	4	point	point	NOUN
faba-286	26	5	of	of	ADP
faba-286	26	6	view	view	NOUN
faba-286	26	7	,	,	PUNCT
faba-286	26	8	steinbart	steinbart	NOUN
faba-286	26	9	et	et	PROPN
faba-286	26	10	al	al	PROPN
faba-286	26	11	.	.	PROPN
faba-286	27	1	(	(	PUNCT
faba-286	27	2	2013	2013	NUM
faba-286	27	3	,	,	PUNCT
faba-286	27	4	2018	2018	NUM
faba-286	27	5	)	)	PUNCT
faba-286	27	6	also	also	ADV
faba-286	27	7	analyse	analyse	VERB
faba-286	27	8	that	that	SCONJ
faba-286	27	9	having	have	VERB
faba-286	27	10	a	a	DET
faba-286	27	11	positive	positive	ADJ
faba-286	27	12	interaction	interaction	NOUN
faba-286	27	13	between	between	ADP
faba-286	27	14	the	the	DET
faba-286	27	15	internal	internal	ADJ
faba-286	27	16	audit	audit	NOUN
faba-286	27	17	function	function	NOUN
faba-286	27	18	and	and	CCONJ
faba-286	27	19	the	the	DET
faba-286	27	20	information	information	NOUN
faba-286	27	21	security	security	NOUN
faba-286	27	22	unit	unit	NOUN
faba-286	27	23	tends	tend	VERB
faba-286	27	24	to	to	PART
faba-286	27	25	produce	produce	VERB
faba-286	27	26	favourable	favourable	ADJ
faba-286	27	27	results	result	NOUN
faba-286	27	28	concerning	concern	VERB
faba-286	27	29	security	security	NOUN
faba-286	27	30	,	,	PUNCT
faba-286	27	31	which	which	PRON
faba-286	27	32	is	be	AUX
faba-286	27	33	crucial	crucial	ADJ
faba-286	27	34	for	for	ADP
faba-286	27	35	port	port	NOUN
faba-286	27	36	operations	operation	NOUN
faba-286	27	37	involving	involve	VERB
faba-286	27	38	a	a	DET
faba-286	27	39	high	high	ADJ
faba-286	27	40	level	level	NOUN
faba-286	27	41	of	of	ADP
faba-286	27	42	financial	financial	ADJ
faba-286	27	43	and	and	CCONJ
faba-286	27	44	data	datum	NOUN
faba-286	27	45	precision	precision	NOUN
faba-286	27	46	.	.	PUNCT
faba-286	28	1	moreover	moreover	ADV
faba-286	28	2	,	,	PUNCT
faba-286	28	3	the	the	DET
faba-286	28	4	emphasis	emphasis	NOUN
faba-286	28	5	on	on	ADP
faba-286	28	6	transparency	transparency	NOUN
faba-286	28	7	is	be	AUX
faba-286	28	8	supported	support	VERB
faba-286	28	9	by	by	ADP
faba-286	28	10	gordon	gordon	PROPN
faba-286	28	11	et	et	PROPN
faba-286	28	12	al	al	PROPN
faba-286	28	13	.	.	PROPN
faba-286	29	1	(	(	PUNCT
faba-286	29	2	2006	2006	NUM
faba-286	29	3	)	)	PUNCT
faba-286	29	4	as	as	ADV
faba-286	29	5	well	well	ADV
faba-286	29	6	as	as	ADP
faba-286	29	7	li	li	PROPN
faba-286	29	8	et	et	PROPN
faba-286	29	9	al	al	PROPN
faba-286	29	10	.	.	PROPN
faba-286	30	1	(	(	PUNCT
faba-286	30	2	2018	2018	NUM
faba-286	30	3	)	)	PUNCT
faba-286	30	4	,	,	PUNCT
faba-286	30	5	who	who	PRON
faba-286	30	6	discovered	discover	VERB
faba-286	30	7	that	that	SCONJ
faba-286	30	8	cybersecurity	cybersecurity	NOUN
faba-286	30	9	leakage	leakage	NOUN
faba-286	30	10	is	be	AUX
faba-286	30	11	linked	link	VERB
faba-286	30	12	to	to	ADP
faba-286	30	13	improved	improved	ADJ
faba-286	30	14	incident	incident	NOUN
faba-286	30	15	forecasting	forecasting	NOUN
faba-286	30	16	as	as	ADV
faba-286	30	17	well	well	ADV
faba-286	30	18	as	as	ADP
faba-286	30	19	confidence	confidence	NOUN
faba-286	30	20	within	within	ADP
faba-286	30	21	the	the	DET
faba-286	30	22	market	market	NOUN
faba-286	30	23	.	.	PUNCT
faba-286	31	1	this	this	PRON
faba-286	31	2	means	mean	VERB
faba-286	31	3	that	that	SCONJ
faba-286	31	4	algerian	algerian	ADJ
faba-286	31	5	enterprises	enterprise	NOUN
faba-286	31	6	would	would	AUX
faba-286	31	7	implement	implement	VERB
faba-286	31	8	better	well	ADJ
faba-286	31	9	communication	communication	NOUN
faba-286	31	10	practices	practice	NOUN
faba-286	31	11	internally	internally	ADV
faba-286	31	12	and	and	CCONJ
faba-286	31	13	externally	externally	ADV
faba-286	31	14	regarding	regard	VERB
faba-286	31	15	their	their	PRON
faba-286	31	16	cybersecurity	cybersecurity	NOUN
faba-286	31	17	policies	policy	NOUN
faba-286	31	18	.	.	PUNCT
faba-286	32	1	even	even	ADV
faba-286	32	2	with	with	ADP
faba-286	32	3	the	the	DET
faba-286	32	4	increase	increase	NOUN
faba-286	32	5	in	in	ADP
faba-286	32	6	the	the	DET
faba-286	32	7	awareness	awareness	NOUN
faba-286	32	8	of	of	ADP
faba-286	32	9	cybersecurity	cybersecurity	NOUN
faba-286	32	10	threats	threat	NOUN
faba-286	32	11	,	,	PUNCT
faba-286	32	12	most	most	ADJ
faba-286	32	13	algerian	algerian	ADJ
faba-286	32	14	enterprises	enterprise	NOUN
faba-286	32	15	,	,	PUNCT
faba-286	32	16	and	and	CCONJ
faba-286	32	17	particularly	particularly	ADV
faba-286	32	18	those	those	PRON
faba-286	32	19	in	in	ADP
faba-286	32	20	the	the	DET
faba-286	32	21	more	more	ADV
faba-286	32	22	sensitive	sensitive	ADJ
faba-286	32	23	industries	industry	NOUN
faba-286	32	24	such	such	ADJ
faba-286	32	25	as	as	ADP
faba-286	32	26	ports	port	NOUN
faba-286	32	27	,	,	PUNCT
faba-286	32	28	despite	despite	SCONJ
faba-286	32	29	the	the	DET
faba-286	32	30	growing	grow	VERB
faba-286	32	31	reliance	reliance	NOUN
faba-286	32	32	on	on	ADP
faba-286	32	33	digital	digital	ADJ
faba-286	32	34	accounting	accounting	NOUN
faba-286	32	35	systems	system	NOUN
faba-286	32	36	in	in	ADP
faba-286	32	37	organizations	organization	NOUN
faba-286	32	38	like	like	ADP
faba-286	32	39	port	port	NOUN
faba-286	32	40	enterprises	enterprise	NOUN
faba-286	32	41	,	,	PUNCT
faba-286	32	42	the	the	DET
faba-286	32	43	integration	integration	NOUN
faba-286	32	44	of	of	ADP
faba-286	32	45	robust	robust	ADJ
faba-286	32	46	cybersecurity	cybersecurity	NOUN
faba-286	32	47	measures	measure	NOUN
faba-286	32	48	remains	remain	VERB
faba-286	32	49	a	a	DET
faba-286	32	50	significant	significant	ADJ
faba-286	32	51	challenge	challenge	NOUN
faba-286	32	52	.	.	PUNCT
faba-286	33	1	the	the	DET
faba-286	33	2	port	port	NOUN
faba-286	33	3	’s	’s	PART
faba-286	33	4	accounting	accounting	NOUN
faba-286	33	5	systems	system	NOUN
faba-286	33	6	handle	handle	VERB
faba-286	33	7	vast	vast	ADJ
faba-286	33	8	amounts	amount	NOUN
faba-286	33	9	of	of	ADP
faba-286	33	10	sensitive	sensitive	ADJ
faba-286	33	11	financial	financial	ADJ
faba-286	33	12	data	datum	NOUN
faba-286	33	13	,	,	PUNCT
faba-286	33	14	making	make	VERB
faba-286	33	15	them	they	PRON
faba-286	33	16	a	a	DET
faba-286	33	17	prime	prime	ADJ
faba-286	33	18	target	target	NOUN
faba-286	33	19	for	for	ADP
faba-286	33	20	cyberattacks	cyberattack	NOUN
faba-286	33	21	.	.	PUNCT
faba-286	34	1	however	however	ADV
faba-286	34	2	,	,	PUNCT
faba-286	34	3	outdated	outdated	ADJ
faba-286	34	4	infrastructure	infrastructure	NOUN
faba-286	34	5	,	,	PUNCT
faba-286	34	6	limited	limited	ADJ
faba-286	34	7	awareness	awareness	NOUN
faba-286	34	8	of	of	ADP
faba-286	34	9	cybersecurity	cybersecurity	NOUN
faba-286	34	10	best	good	ADJ
faba-286	34	11	practices	practice	NOUN
faba-286	34	12	,	,	PUNCT
faba-286	34	13	and	and	CCONJ
faba-286	34	14	unclear	unclear	ADJ
faba-286	34	15	regulatory	regulatory	ADJ
faba-286	34	16	frameworks	framework	NOUN
faba-286	34	17	expose	expose	VERB
faba-286	34	18	the	the	DET
faba-286	34	19	port	port	NOUN
faba-286	34	20	to	to	ADP
faba-286	34	21	risks	risk	NOUN
faba-286	34	22	such	such	ADJ
faba-286	34	23	as	as	ADP
faba-286	34	24	data	data	NOUN
faba-286	34	25	breaches	breach	NOUN
faba-286	34	26	,	,	PUNCT
faba-286	34	27	fraud	fraud	NOUN
faba-286	34	28	,	,	PUNCT
faba-286	34	29	and	and	CCONJ
faba-286	34	30	operational	operational	ADJ
faba-286	34	31	disruptions	disruption	NOUN
faba-286	34	32	.	.	PUNCT
faba-286	35	1	this	this	PRON
faba-286	35	2	raises	raise	VERB
faba-286	35	3	the	the	DET
faba-286	35	4	critical	critical	ADJ
faba-286	35	5	question	question	NOUN
faba-286	35	6	:	:	PUNCT
faba-286	35	7	to	to	ADP
faba-286	35	8	what	what	DET
faba-286	35	9	extent	extent	NOUN
faba-286	35	10	are	be	AUX
faba-286	35	11	algerian	algerian	ADJ
faba-286	35	12	port	port	NOUN
faba-286	35	13	enterprises	enterprise	NOUN
faba-286	35	14	prepared	prepare	VERB
faba-286	35	15	to	to	PART
faba-286	35	16	effectively	effectively	ADV
faba-286	35	17	integrate	integrate	VERB
faba-286	35	18	cybersecurity	cybersecurity	NOUN
faba-286	35	19	protocols	protocol	NOUN
faba-286	35	20	into	into	ADP
faba-286	35	21	their	their	PRON
faba-286	35	22	accounting	accounting	NOUN
faba-286	35	23	practices	practice	NOUN
faba-286	35	24	in	in	ADP
faba-286	35	25	order	order	NOUN
faba-286	35	26	to	to	PART
faba-286	35	27	protect	protect	VERB
faba-286	35	28	financial	financial	ADJ
faba-286	35	29	data	datum	NOUN
faba-286	35	30	,	,	PUNCT
faba-286	35	31	improve	improve	VERB
faba-286	35	32	operational	operational	ADJ
faba-286	35	33	resilience	resilience	NOUN
faba-286	35	34	,	,	PUNCT
faba-286	35	35	and	and	CCONJ
faba-286	35	36	maintain	maintain	VERB
faba-286	35	37	stakeholder	stakeholder	NOUN
faba-286	35	38	trust	trust	NOUN
faba-286	35	39	?	?	PUNCT
faba-286	36	1	literature	literature	NOUN
faba-286	36	2	review	review	PROPN
faba-286	36	3	and	and	CCONJ
faba-286	36	4	conceptual	conceptual	ADJ
faba-286	36	5	framework	framework	NOUN
faba-286	36	6	digital	digital	ADJ
faba-286	36	7	transformation	transformation	NOUN
faba-286	36	8	in	in	ADP
faba-286	36	9	accounting	accounting	NOUN
faba-286	36	10	practices	practice	NOUN
faba-286	36	11	accounting	accounting	NOUN
faba-286	36	12	practices	practice	NOUN
faba-286	36	13	are	be	AUX
faba-286	36	14	the	the	DET
faba-286	36	15	ways	way	NOUN
faba-286	36	16	in	in	ADP
faba-286	36	17	which	which	PRON
faba-286	36	18	entities	entity	NOUN
faba-286	36	19	implement	implement	VERB
faba-286	36	20	policies	policy	NOUN
faba-286	36	21	for	for	ADP
faba-286	36	22	capturing	capturing	NOUN
faba-286	36	23	,	,	PUNCT
faba-286	36	24	processing	processing	NOUN
faba-286	36	25	,	,	PUNCT
faba-286	36	26	and	and	CCONJ
faba-286	36	27	reporting	report	VERB
faba-286	36	28	business	business	NOUN
faba-286	36	29	-	-	PUNCT
faba-286	36	30	derived	derive	VERB
faba-286	36	31	financial	financial	ADJ
faba-286	36	32	information	information	NOUN
faba-286	36	33	as	as	ADP
faba-286	36	34	per	per	ADP
faba-286	36	35	recognized	recognize	VERB
faba-286	36	36	accounting	accounting	NOUN
faba-286	36	37	disciplines	discipline	NOUN
faba-286	36	38	and	and	CCONJ
faba-286	36	39	standards	standard	NOUN
faba-286	36	40	.	.	PUNCT
faba-286	37	1	these	these	DET
faba-286	37	2	practices	practice	NOUN
faba-286	37	3	include	include	VERB
faba-286	37	4	the	the	DET
faba-286	37	5	technical	technical	ADJ
faba-286	37	6	and	and	CCONJ
faba-286	37	7	procedural	procedural	ADJ
faba-286	37	8	details	detail	NOUN
faba-286	37	9	of	of	ADP
faba-286	37	10	how	how	SCONJ
faba-286	37	11	financial	financial	ADJ
faba-286	37	12	transactions	transaction	NOUN
faba-286	37	13	are	be	AUX
faba-286	37	14	handled	handle	VERB
faba-286	37	15	and	and	CCONJ
faba-286	37	16	recorded	record	VERB
faba-286	37	17	in	in	ADP
faba-286	37	18	an	an	DET
faba-286	37	19	entity	entity	NOUN
faba-286	37	20	to	to	PART
faba-286	37	21	enable	enable	VERB
faba-286	37	22	alignment	alignment	NOUN
faba-286	37	23	,	,	PUNCT
faba-286	37	24	openness	openness	NOUN
faba-286	37	25	,	,	PUNCT
faba-286	37	26	and	and	CCONJ
faba-286	37	27	comparability	comparability	NOUN
faba-286	37	28	of	of	ADP
faba-286	37	29	financial	financial	ADJ
faba-286	37	30	information	information	NOUN
faba-286	37	31	over	over	ADP
faba-286	37	32	time	time	NOUN
faba-286	37	33	and	and	CCONJ
faba-286	37	34	across	across	ADP
faba-286	37	35	entities	entity	NOUN
faba-286	37	36	.	.	PUNCT
faba-286	38	1	accounting	accounting	NOUN
faba-286	38	2	practices	practice	NOUN
faba-286	38	3	evolve	evolve	VERB
faba-286	38	4	in	in	ADP
faba-286	38	5	response	response	NOUN
faba-286	38	6	to	to	ADP
faba-286	38	7	changes	change	NOUN
faba-286	38	8	in	in	ADP
faba-286	38	9	the	the	DET
faba-286	38	10	economic	economic	ADJ
faba-286	38	11	environment	environment	NOUN
faba-286	38	12	and	and	CCONJ
faba-286	38	13	conditions	condition	NOUN
faba-286	38	14	,	,	PUNCT
faba-286	38	15	or	or	CCONJ
faba-286	38	16	due	due	ADP
faba-286	38	17	to	to	ADP
faba-286	38	18	technological	technological	ADJ
faba-286	38	19	or	or	CCONJ
faba-286	38	20	regulatory	regulatory	ADJ
faba-286	38	21	shifts	shift	NOUN
faba-286	38	22	.	.	PUNCT
faba-286	39	1	these	these	DET
faba-286	39	2	dynamic	dynamic	ADJ
faba-286	39	3	factors	factor	NOUN
faba-286	39	4	make	make	VERB
faba-286	39	5	accounting	account	VERB
faba-286	39	6	a	a	DET
faba-286	39	7	critical	critical	ADJ
faba-286	39	8	area	area	NOUN
faba-286	39	9	for	for	ADP
faba-286	39	10	the	the	DET
faba-286	39	11	financial	financial	ADJ
faba-286	39	12	management	management	NOUN
faba-286	39	13	of	of	ADP
faba-286	39	14	any	any	DET
faba-286	39	15	organization	organization	NOUN
faba-286	39	16	(	(	PUNCT
faba-286	39	17	weygandt	weygandt	PROPN
faba-286	39	18	et	et	PROPN
faba-286	39	19	al	al	PROPN
faba-286	39	20	.	.	PUNCT
faba-286	40	1	2020).the	2020).the	DET
faba-286	40	2	change	change	NOUN
faba-286	40	3	in	in	ADP
faba-286	40	4	technology	technology	NOUN
faba-286	40	5	has	have	AUX
faba-286	40	6	caused	cause	VERB
faba-286	40	7	a	a	DET
faba-286	40	8	complete	complete	ADJ
faba-286	40	9	shift	shift	NOUN
faba-286	40	10	to	to	PART
faba-286	40	11	occur	occur	VERB
faba-286	40	12	in	in	ADP
faba-286	40	13	the	the	DET
faba-286	40	14	world	world	NOUN
faba-286	40	15	of	of	ADP
faba-286	40	16	accounting	accounting	NOUN
faba-286	40	17	and	and	CCONJ
faba-286	40	18	bookkeeping	bookkeeping	NOUN
faba-286	40	19	,	,	PUNCT
faba-286	40	20	changing	change	VERB
faba-286	40	21	the	the	DET
faba-286	40	22	way	way	NOUN
faba-286	40	23	financial	financial	ADJ
faba-286	40	24	records	record	NOUN
faba-286	40	25	are	be	AUX
faba-286	40	26	kept	keep	VERB
faba-286	40	27	and	and	CCONJ
faba-286	40	28	how	how	SCONJ
faba-286	40	29	information	information	NOUN
faba-286	40	30	flows	flow	VERB
faba-286	40	31	within	within	ADP
faba-286	40	32	the	the	DET
faba-286	40	33	business	business	NOUN
faba-286	40	34	.	.	PUNCT
faba-286	41	1	this	this	PRON
faba-286	41	2	aims	aim	VERB
faba-286	41	3	to	to	PART
faba-286	41	4	improve	improve	VERB
faba-286	41	5	the	the	DET
faba-286	41	6	level	level	NOUN
faba-286	41	7	of	of	ADP
faba-286	41	8	efficiency	efficiency	NOUN
faba-286	41	9	and	and	CCONJ
faba-286	41	10	precision	precision	NOUN
faba-286	41	11	as	as	ADV
faba-286	41	12	well	well	ADV
faba-286	41	13	as	as	ADP
faba-286	41	14	improve	improve	VERB
faba-286	41	15	the	the	DET
faba-286	41	16	quality	quality	NOUN
faba-286	41	17	of	of	ADP
faba-286	41	18	decisions	decision	NOUN
faba-286	41	19	made	make	VERB
faba-286	41	20	at	at	ADP
faba-286	41	21	every	every	DET
faba-286	41	22	level	level	NOUN
faba-286	41	23	of	of	ADP
faba-286	41	24	the	the	DET
faba-286	41	25	organization	organization	NOUN
faba-286	41	26	.	.	PUNCT
faba-286	42	1	parlak	parlak	NOUN
faba-286	42	2	(	(	PUNCT
faba-286	42	3	2020	2020	NUM
faba-286	42	4	)	)	PUNCT
faba-286	42	5	emphasized	emphasize	VERB
faba-286	42	6	that	that	SCONJ
faba-286	42	7	the	the	DET
faba-286	42	8	accounting	accounting	NOUN
faba-286	42	9	practices	practice	NOUN
faba-286	42	10	are	be	AUX
faba-286	42	11	impacted	impact	VERB
faba-286	42	12	by	by	ADP
faba-286	42	13	digital	digital	ADJ
faba-286	42	14	transformation	transformation	NOUN
faba-286	42	15	,	,	PUNCT
faba-286	42	16	which	which	PRON
faba-286	42	17	includes	include	VERB
faba-286	42	18	memorizing	memorize	VERB
faba-286	42	19	,	,	PUNCT
faba-286	42	20	classifying	classify	VERB
faba-286	42	21	,	,	PUNCT
faba-286	42	22	and	and	CCONJ
faba-286	42	23	summarizing	summarize	VERB
faba-286	42	24	financial	financial	ADJ
faba-286	42	25	statements	statement	NOUN
faba-286	42	26	,	,	PUNCT
faba-286	42	27	analyzing	analyze	VERB
faba-286	42	28	and	and	CCONJ
faba-286	42	29	discussing	discuss	VERB
faba-286	42	30	financial	financial	ADJ
faba-286	42	31	statements	statement	NOUN
faba-286	42	32	,	,	PUNCT
faba-286	42	33	establishing	establish	VERB
faba-286	42	34	the	the	DET
faba-286	42	35	system	system	NOUN
faba-286	42	36	,	,	PUNCT
faba-286	42	37	and	and	CCONJ
faba-286	42	38	ensuring	ensure	VERB
faba-286	42	39	effective	effective	ADJ
faba-286	42	40	continuity	continuity	NOUN
faba-286	42	41	of	of	ADP
faba-286	42	42	the	the	DET
faba-286	42	43	system	system	NOUN
faba-286	42	44	(	(	PUNCT
faba-286	42	45	arief	arief	NOUN
faba-286	42	46	2024	2024	NUM
faba-286	42	47	)	)	PUNCT
faba-286	42	48	.	.	PUNCT
faba-286	43	1	in	in	ADP
faba-286	43	2	this	this	DET
faba-286	43	3	situation	situation	NOUN
faba-286	43	4	,	,	PUNCT
faba-286	43	5	it	it	PRON
faba-286	43	6	is	be	AUX
faba-286	43	7	necessary	necessary	ADJ
faba-286	43	8	to	to	PART
faba-286	43	9	reassess	reassess	VERB
faba-286	43	10	and	and	CCONJ
faba-286	43	11	ali	ali	PROPN
faba-286	43	12	djellaba	djellaba	PROPN
faba-286	43	13	/	/	SYM
faba-286	43	14	finance	finance	NOUN
faba-286	43	15	,	,	PUNCT
faba-286	43	16	accounting	accounting	NOUN
faba-286	43	17	and	and	CCONJ
faba-286	43	18	business	business	NOUN
faba-286	43	19	analysis	analysis	NOUN
faba-286	43	20	,	,	PUNCT
faba-286	43	21	volume	volume	NOUN
faba-286	43	22	7	7	NUM
faba-286	43	23	,	,	PUNCT
faba-286	43	24	issue	issue	NOUN
faba-286	43	25	2	2	NUM
faba-286	43	26	,	,	PUNCT
faba-286	43	27	2025	2025	NUM
faba-286	43	28	210	210	NUM
faba-286	43	29	realign	realign	NOUN
faba-286	43	30	practices	practice	NOUN
faba-286	43	31	and	and	CCONJ
faba-286	43	32	procedures	procedure	NOUN
faba-286	43	33	.	.	PUNCT
faba-286	44	1	future	future	ADJ
faba-286	44	2	accountants	accountant	NOUN
faba-286	44	3	must	must	AUX
faba-286	44	4	also	also	ADV
faba-286	44	5	have	have	VERB
faba-286	44	6	adequate	adequate	ADJ
faba-286	44	7	knowledge	knowledge	NOUN
faba-286	44	8	and	and	CCONJ
faba-286	44	9	skills	skill	NOUN
faba-286	44	10	in	in	ADP
faba-286	44	11	digital	digital	ADJ
faba-286	44	12	accounting	accounting	NOUN
faba-286	44	13	education	education	NOUN
faba-286	44	14	,	,	PUNCT
faba-286	44	15	which	which	PRON
faba-286	44	16	includes	include	VERB
faba-286	44	17	new	new	ADJ
faba-286	44	18	data	datum	NOUN
faba-286	44	19	analysis	analysis	NOUN
faba-286	44	20	techniques	technique	NOUN
faba-286	44	21	,	,	PUNCT
faba-286	44	22	technology	technology	NOUN
faba-286	44	23	-	-	PUNCT
faba-286	44	24	driven	drive	VERB
faba-286	44	25	auditing	auditing	NOUN
faba-286	44	26	,	,	PUNCT
faba-286	44	27	and	and	CCONJ
faba-286	44	28	a	a	DET
faba-286	44	29	comprehensive	comprehensive	ADJ
faba-286	44	30	understanding	understanding	NOUN
faba-286	44	31	of	of	ADP
faba-286	44	32	blockchain	blockchain	PROPN
faba-286	44	33	technology	technology	PROPN
faba-286	44	34	.	.	PUNCT
faba-286	45	1	the	the	DET
faba-286	45	2	accounting	accounting	NOUN
faba-286	45	3	profession	profession	NOUN
faba-286	45	4	is	be	AUX
faba-286	45	5	being	be	AUX
faba-286	45	6	transformed	transform	VERB
faba-286	45	7	by	by	ADP
faba-286	45	8	digital	digital	ADJ
faba-286	45	9	technologies	technology	NOUN
faba-286	45	10	such	such	ADJ
faba-286	45	11	as	as	ADP
faba-286	45	12	cloud	cloud	NOUN
faba-286	45	13	computing	computing	NOUN
faba-286	45	14	,	,	PUNCT
faba-286	45	15	iot	iot	PROPN
faba-286	45	16	,	,	PUNCT
faba-286	45	17	ai	ai	VERB
faba-286	45	18	,	,	PUNCT
faba-286	45	19	and	and	CCONJ
faba-286	45	20	machine	machine	NOUN
faba-286	45	21	learning	learning	NOUN
faba-286	45	22	during	during	ADP
faba-286	45	23	the	the	DET
faba-286	45	24	era	era	NOUN
faba-286	45	25	of	of	ADP
faba-286	45	26	digital	digital	ADJ
faba-286	45	27	transformation	transformation	NOUN
faba-286	45	28	.	.	PUNCT
faba-286	46	1	accountants	accountant	NOUN
faba-286	46	2	are	be	AUX
faba-286	46	3	not	not	PART
faba-286	46	4	expected	expect	VERB
faba-286	46	5	to	to	PART
faba-286	46	6	be	be	AUX
faba-286	46	7	replaced	replace	VERB
faba-286	46	8	by	by	ADP
faba-286	46	9	these	these	DET
faba-286	46	10	technologies	technology	NOUN
faba-286	46	11	,	,	PUNCT
faba-286	46	12	but	but	CCONJ
faba-286	46	13	rather	rather	ADV
faba-286	46	14	,	,	PUNCT
faba-286	46	15	they	they	PRON
faba-286	46	16	will	will	AUX
faba-286	46	17	allow	allow	VERB
faba-286	46	18	them	they	PRON
faba-286	46	19	to	to	PART
faba-286	46	20	focus	focus	VERB
faba-286	46	21	more	more	ADV
faba-286	46	22	on	on	ADP
faba-286	46	23	strategic	strategic	ADJ
faba-286	46	24	tasks	task	NOUN
faba-286	46	25	that	that	PRON
faba-286	46	26	require	require	VERB
faba-286	46	27	creativity	creativity	NOUN
faba-286	46	28	and	and	CCONJ
faba-286	46	29	intellectual	intellectual	ADJ
faba-286	46	30	depth	depth	NOUN
faba-286	46	31	.	.	PUNCT
faba-286	47	1	future	future	ADJ
faba-286	47	2	accountants	accountant	NOUN
faba-286	47	3	must	must	AUX
faba-286	47	4	have	have	VERB
faba-286	47	5	the	the	DET
faba-286	47	6	necessary	necessary	ADJ
faba-286	47	7	analytical	analytical	ADJ
faba-286	47	8	and	and	CCONJ
faba-286	47	9	strategic	strategic	ADJ
faba-286	47	10	skills	skill	NOUN
faba-286	47	11	and	and	CCONJ
faba-286	47	12	be	be	AUX
faba-286	47	13	proficient	proficient	ADJ
faba-286	47	14	in	in	ADP
faba-286	47	15	technology	technology	NOUN
faba-286	47	16	.	.	PUNCT
faba-286	48	1	busulwa	busulwa	NOUN
faba-286	48	2	and	and	CCONJ
faba-286	48	3	evans	evans	PROPN
faba-286	48	4	(	(	PUNCT
faba-286	48	5	2021	2021	NUM
faba-286	48	6	)	)	PUNCT
faba-286	48	7	explain	explain	VERB
faba-286	48	8	that	that	SCONJ
faba-286	48	9	the	the	DET
faba-286	48	10	digital	digital	ADJ
faba-286	48	11	transformation	transformation	NOUN
faba-286	48	12	of	of	ADP
faba-286	48	13	accounting	accounting	NOUN
faba-286	48	14	practices	practice	NOUN
faba-286	48	15	is	be	AUX
faba-286	48	16	driven	drive	VERB
faba-286	48	17	by	by	ADP
faba-286	48	18	both	both	CCONJ
faba-286	48	19	direct	direct	ADJ
faba-286	48	20	and	and	CCONJ
faba-286	48	21	indirect	indirect	ADJ
faba-286	48	22	disruption	disruption	NOUN
faba-286	48	23	.	.	PUNCT
faba-286	49	1	table	table	NOUN
faba-286	49	2	1.digital	1.digital	NUM
faba-286	49	3	disruption	disruption	NOUN
faba-286	49	4	of	of	ADP
faba-286	49	5	accounting	accounting	NOUN
faba-286	49	6	practices	practice	NOUN
faba-286	49	7	indirect	indirect	ADJ
faba-286	49	8	disruption	disruption	NOUN
faba-286	49	9	direct	direct	ADJ
faba-286	49	10	disruption	disruption	NOUN
faba-286	49	11	changing	change	VERB
faba-286	49	12	the	the	DET
faba-286	49	13	current	current	ADJ
faba-286	49	14	most	most	ADV
faba-286	49	15	valuable	valuable	ADJ
faba-286	49	16	accounting	accounting	NOUN
faba-286	49	17	roles	role	NOUN
faba-286	49	18	and	and	CCONJ
faba-286	49	19	activities	activity	NOUN
faba-286	49	20	.	.	PUNCT
faba-286	50	1	stakeholder	stakeholder	NOUN
faba-286	50	2	expectations	expectation	NOUN
faba-286	50	3	require	require	VERB
faba-286	50	4	accountants	accountant	NOUN
faba-286	50	5	to	to	PART
faba-286	50	6	perform	perform	VERB
faba-286	50	7	new	new	ADJ
faba-286	50	8	roles	role	NOUN
faba-286	50	9	and	and	CCONJ
faba-286	50	10	activities	activity	NOUN
faba-286	50	11	in	in	ADP
faba-286	50	12	order	order	NOUN
faba-286	50	13	to	to	PART
faba-286	50	14	live	live	VERB
faba-286	50	15	up	up	ADP
faba-286	50	16	to	to	ADP
faba-286	50	17	these	these	DET
faba-286	50	18	changed	change	VERB
faba-286	50	19	expectations	expectation	NOUN
faba-286	50	20	.	.	PUNCT
faba-286	51	1	the	the	DET
faba-286	51	2	changes	change	NOUN
faba-286	51	3	in	in	ADP
faba-286	51	4	accounting	accounting	NOUN
faba-286	51	5	roles	role	NOUN
faba-286	51	6	result	result	VERB
faba-286	51	7	in	in	ADP
faba-286	51	8	changes	change	NOUN
faba-286	51	9	in	in	ADP
faba-286	51	10	the	the	DET
faba-286	51	11	competencies	competency	NOUN
faba-286	51	12	required	require	VERB
faba-286	51	13	to	to	PART
faba-286	51	14	fulfill	fulfill	VERB
faba-286	51	15	these	these	DET
faba-286	51	16	roles	role	NOUN
faba-286	51	17	.	.	PUNCT
faba-286	52	1	data	datum	NOUN
faba-286	52	2	availability	availability	NOUN
faba-286	52	3	.	.	PUNCT
faba-286	53	1	the	the	DET
faba-286	53	2	tools	tool	NOUN
faba-286	53	3	used	use	VERB
faba-286	53	4	to	to	PART
faba-286	53	5	perform	perform	VERB
faba-286	53	6	accounting	accounting	NOUN
faba-286	53	7	work	work	NOUN
faba-286	53	8	.	.	PUNCT
faba-286	54	1	the	the	DET
faba-286	54	2	type	type	NOUN
faba-286	54	3	of	of	ADP
faba-286	54	4	value	value	NOUN
faba-286	54	5	accountants	accountant	NOUN
faba-286	54	6	are	be	AUX
faba-286	54	7	able	able	ADJ
faba-286	54	8	to	to	PART
faba-286	54	9	create	create	VERB
faba-286	54	10	.	.	PUNCT
faba-286	55	1	the	the	DET
faba-286	55	2	optimal	optimal	ADJ
faba-286	55	3	ways	way	NOUN
faba-286	55	4	to	to	PART
faba-286	55	5	perform	perform	VERB
faba-286	55	6	accounting	accounting	NOUN
faba-286	55	7	work	work	NOUN
faba-286	55	8	.	.	PUNCT
faba-286	56	1	competencies	competency	NOUN
faba-286	56	2	required	require	VERB
faba-286	56	3	by	by	ADP
faba-286	56	4	accountants	accountant	NOUN
faba-286	56	5	.	.	PUNCT
faba-286	57	1	source	source	NOUN
faba-286	57	2	:	:	PUNCT
faba-286	57	3	busulwa	busulwa	NOUN
faba-286	57	4	and	and	CCONJ
faba-286	57	5	evans	evans	PROPN
faba-286	57	6	(	(	PUNCT
faba-286	57	7	2021	2021	NUM
faba-286	57	8	)	)	PUNCT
faba-286	57	9	.	.	PUNCT
faba-286	58	1	digital	digital	ADJ
faba-286	58	2	transformation	transformation	NOUN
faba-286	58	3	does	do	AUX
faba-286	58	4	n't	not	PART
faba-286	58	5	reduce	reduce	VERB
faba-286	58	6	the	the	DET
faba-286	58	7	importance	importance	NOUN
faba-286	58	8	of	of	ADP
faba-286	58	9	accounting	accounting	NOUN
faba-286	58	10	information	information	NOUN
faba-286	58	11	,	,	PUNCT
faba-286	58	12	but	but	CCONJ
faba-286	58	13	it	it	PRON
faba-286	58	14	changes	change	VERB
faba-286	58	15	how	how	SCONJ
faba-286	58	16	stakeholders	stakeholder	NOUN
faba-286	58	17	view	view	VERB
faba-286	58	18	the	the	DET
faba-286	58	19	roles	role	NOUN
faba-286	58	20	and	and	CCONJ
faba-286	58	21	tasks	task	NOUN
faba-286	58	22	that	that	PRON
faba-286	58	23	accountants	accountant	NOUN
faba-286	58	24	should	should	AUX
faba-286	58	25	undertake	undertake	VERB
faba-286	58	26	.	.	PUNCT
faba-286	59	1	it	it	PRON
faba-286	59	2	also	also	ADV
faba-286	59	3	influences	influence	VERB
faba-286	59	4	their	their	PRON
faba-286	59	5	beliefs	belief	NOUN
faba-286	59	6	about	about	ADP
faba-286	59	7	how	how	SCONJ
faba-286	59	8	well	well	ADV
faba-286	59	9	accountants	accountant	NOUN
faba-286	59	10	are	be	AUX
faba-286	59	11	fulfilling	fulfil	VERB
faba-286	59	12	these	these	DET
faba-286	59	13	roles	role	NOUN
faba-286	59	14	to	to	PART
faba-286	59	15	maximize	maximize	VERB
faba-286	59	16	the	the	DET
faba-286	59	17	value	value	NOUN
faba-286	59	18	of	of	ADP
faba-286	59	19	accounting	accounting	NOUN
faba-286	59	20	.	.	PUNCT
faba-286	60	1	in	in	ADP
faba-286	60	2	this	this	DET
faba-286	60	3	regard	regard	NOUN
faba-286	60	4	,	,	PUNCT
faba-286	60	5	digital	digital	ADJ
faba-286	60	6	transformation	transformation	NOUN
faba-286	60	7	is	be	AUX
faba-286	60	8	,	,	PUNCT
faba-286	60	9	at	at	ADP
faba-286	60	10	least	least	ADV
faba-286	60	11	theoretically	theoretically	ADV
faba-286	60	12	,	,	PUNCT
faba-286	60	13	a	a	DET
faba-286	60	14	highly	highly	ADV
faba-286	60	15	disruptive	disruptive	ADJ
faba-286	60	16	endeavor	endeavor	NOUN
faba-286	60	17	,	,	PUNCT
faba-286	60	18	focusing	focus	VERB
faba-286	60	19	on	on	ADP
faba-286	60	20	fundamental	fundamental	ADJ
faba-286	60	21	transformations	transformation	NOUN
faba-286	60	22	of	of	ADP
faba-286	60	23	both	both	DET
faba-286	60	24	practices	practice	NOUN
faba-286	60	25	and	and	CCONJ
faba-286	60	26	products	product	NOUN
faba-286	60	27	(	(	PUNCT
faba-286	60	28	loonam	loonam	NOUN
faba-286	60	29	et	et	PROPN
faba-286	60	30	al	al	PROPN
faba-286	60	31	.	.	PROPN
faba-286	60	32	2018	2018	NUM
faba-286	60	33	)	)	PUNCT
faba-286	60	34	.	.	PUNCT
faba-286	61	1	the	the	DET
faba-286	61	2	growing	grow	VERB
faba-286	61	3	necessity	necessity	NOUN
faba-286	61	4	of	of	ADP
faba-286	61	5	cybersecurity	cybersecurity	NOUN
faba-286	61	6	protocols	protocol	NOUN
faba-286	61	7	in	in	ADP
faba-286	61	8	accounting	accounting	NOUN
faba-286	61	9	practices	practice	NOUN
faba-286	61	10	there	there	PRON
faba-286	61	11	are	be	VERB
faba-286	61	12	numerous	numerous	ADJ
faba-286	61	13	definitions	definition	NOUN
faba-286	61	14	of	of	ADP
faba-286	61	15	cybersecurity	cybersecurity	NOUN
faba-286	61	16	,	,	PUNCT
faba-286	61	17	varying	vary	VERB
faba-286	61	18	in	in	ADP
faba-286	61	19	emphasis	emphasis	NOUN
faba-286	61	20	but	but	CCONJ
faba-286	61	21	collectively	collectively	ADV
faba-286	61	22	pointing	point	VERB
faba-286	61	23	to	to	ADP
faba-286	61	24	the	the	DET
faba-286	61	25	defence	defence	NOUN
faba-286	61	26	against	against	ADP
faba-286	61	27	digital	digital	ADJ
faba-286	61	28	threats	threat	NOUN
faba-286	61	29	.	.	PUNCT
faba-286	62	1	it	it	PRON
faba-286	62	2	is	be	AUX
faba-286	62	3	broadly	broadly	ADV
faba-286	62	4	defined	define	VERB
faba-286	62	5	as	as	ADP
faba-286	62	6	"	"	PUNCT
faba-286	62	7	a	a	DET
faba-286	62	8	set	set	NOUN
faba-286	62	9	of	of	ADP
faba-286	62	10	actions	action	NOUN
faba-286	62	11	taken	take	VERB
faba-286	62	12	to	to	PART
faba-286	62	13	defend	defend	VERB
faba-286	62	14	against	against	ADP
faba-286	62	15	cyber	cyber	NOUN
faba-286	62	16	-	-	PUNCT
faba-286	62	17	attacks	attack	NOUN
faba-286	62	18	and	and	CCONJ
faba-286	62	19	mitigate	mitigate	VERB
faba-286	62	20	their	their	PRON
faba-286	62	21	consequences	consequence	NOUN
faba-286	62	22	,	,	PUNCT
faba-286	62	23	including	include	VERB
faba-286	62	24	the	the	DET
faba-286	62	25	implementation	implementation	NOUN
faba-286	62	26	of	of	ADP
faba-286	62	27	necessary	necessary	ADJ
faba-286	62	28	countermeasures	countermeasure	NOUN
faba-286	62	29	.	.	PUNCT
faba-286	62	30	"	"	PUNCT
faba-286	63	1	(	(	PUNCT
faba-286	63	2	mamdouh	mamdouh	NOUN
faba-286	63	3	ibrahim	ibrahim	NOUN
faba-286	63	4	2023	2023	NUM
faba-286	63	5	)	)	PUNCT
faba-286	63	6	.	.	PUNCT
faba-286	64	1	from	from	ADP
faba-286	64	2	a	a	DET
faba-286	64	3	functional	functional	ADJ
faba-286	64	4	perspective	perspective	NOUN
faba-286	64	5	,	,	PUNCT
faba-286	64	6	cybersecurity	cybersecurity	NOUN
faba-286	64	7	can	can	AUX
faba-286	64	8	be	be	AUX
faba-286	64	9	defined	define	VERB
faba-286	64	10	as	as	ADP
faba-286	64	11	“	"	PUNCT
faba-286	64	12	the	the	DET
faba-286	64	13	activity	activity	NOUN
faba-286	64	14	that	that	PRON
faba-286	64	15	ensures	ensure	VERB
faba-286	64	16	the	the	DET
faba-286	64	17	protection	protection	NOUN
faba-286	64	18	of	of	ADP
faba-286	64	19	human	human	ADJ
faba-286	64	20	and	and	CCONJ
faba-286	64	21	financial	financial	ADJ
faba-286	64	22	resources	resource	NOUN
faba-286	64	23	associated	associate	VERB
faba-286	64	24	with	with	ADP
faba-286	64	25	information	information	NOUN
faba-286	64	26	and	and	CCONJ
faba-286	64	27	communication	communication	NOUN
faba-286	64	28	technologies	technology	NOUN
faba-286	64	29	,	,	PUNCT
faba-286	64	30	minimising	minimise	VERB
faba-286	64	31	potential	potential	ADJ
faba-286	64	32	losses	loss	NOUN
faba-286	64	33	and	and	CCONJ
faba-286	64	34	enabling	enable	VERB
faba-286	64	35	a	a	DET
faba-286	64	36	swift	swift	ADJ
faba-286	64	37	recovery	recovery	NOUN
faba-286	64	38	to	to	PART
faba-286	64	39	prevent	prevent	VERB
faba-286	64	40	operational	operational	ADJ
faba-286	64	41	disruptions	disruption	NOUN
faba-286	64	42	”	"	PUNCT
faba-286	64	43	(	(	PUNCT
faba-286	64	44	bara	bara	NOUN
faba-286	64	45	2017	2017	NUM
faba-286	64	46	)	)	PUNCT
faba-286	64	47	.	.	PUNCT
faba-286	65	1	cybersecurity	cybersecurity	NOUN
faba-286	65	2	involves	involve	VERB
faba-286	65	3	a	a	DET
faba-286	65	4	comprehensive	comprehensive	ADJ
faba-286	65	5	set	set	NOUN
faba-286	65	6	of	of	ADP
faba-286	65	7	technical	technical	ADJ
faba-286	65	8	,	,	PUNCT
faba-286	65	9	organizational	organizational	ADJ
faba-286	65	10	,	,	PUNCT
faba-286	65	11	and	and	CCONJ
faba-286	65	12	administrative	administrative	ADJ
faba-286	65	13	practices	practice	NOUN
faba-286	65	14	aimed	aim	VERB
faba-286	65	15	at	at	ADP
faba-286	65	16	protecting	protect	VERB
faba-286	65	17	cyberspace	cyberspace	NOUN
faba-286	65	18	from	from	ADP
faba-286	65	19	attacks	attack	NOUN
faba-286	65	20	.	.	PUNCT
faba-286	66	1	these	these	PRON
faba-286	66	2	include	include	VERB
faba-286	66	3	legal	legal	ADJ
faba-286	66	4	measures	measure	NOUN
faba-286	66	5	,	,	PUNCT
faba-286	66	6	data	datum	NOUN
faba-286	66	7	protection	protection	NOUN
faba-286	66	8	protocols	protocol	NOUN
faba-286	66	9	,	,	PUNCT
faba-286	66	10	risk	risk	NOUN
faba-286	66	11	management	management	NOUN
faba-286	66	12	strategies	strategy	NOUN
faba-286	66	13	,	,	PUNCT
faba-286	66	14	and	and	CCONJ
faba-286	66	15	continuity	continuity	NOUN
faba-286	66	16	planning	planning	NOUN
faba-286	66	17	to	to	PART
faba-286	66	18	maintain	maintain	VERB
faba-286	66	19	system	system	NOUN
faba-286	66	20	integrity	integrity	NOUN
faba-286	66	21	,	,	PUNCT
faba-286	66	22	privacy	privacy	NOUN
faba-286	66	23	,	,	PUNCT
faba-286	66	24	and	and	CCONJ
faba-286	66	25	functionality	functionality	NOUN
faba-286	66	26	.	.	PUNCT
faba-286	67	1	the	the	DET
faba-286	67	2	international	international	ADJ
faba-286	67	3	telecommunication	telecommunication	NOUN
faba-286	67	4	union	union	NOUN
faba-286	67	5	,	,	PUNCT
faba-286	67	6	in	in	ADP
faba-286	67	7	its	its	PRON
faba-286	67	8	2010–2011	2010–2011	NUM
faba-286	67	9	telecommunication	telecommunication	NOUN
faba-286	67	10	reform	reform	NOUN
faba-286	67	11	trends	trend	NOUN
faba-286	67	12	report	report	VERB
faba-286	67	13	,	,	PUNCT
faba-286	67	14	defined	define	VERB
faba-286	67	15	cybersecurity	cybersecurity	NOUN
faba-286	67	16	as	as	ADP
faba-286	67	17	“	"	PUNCT
faba-286	67	18	a	a	DET
faba-286	67	19	set	set	NOUN
faba-286	67	20	of	of	ADP
faba-286	67	21	tasks	task	NOUN
faba-286	67	22	including	include	VERB
faba-286	67	23	tools	tool	NOUN
faba-286	67	24	,	,	PUNCT
faba-286	67	25	policies	policy	NOUN
faba-286	67	26	,	,	PUNCT
faba-286	67	27	procedures	procedure	NOUN
faba-286	67	28	,	,	PUNCT
faba-286	67	29	guidelines	guideline	NOUN
faba-286	67	30	,	,	PUNCT
faba-286	67	31	risk	risk	NOUN
faba-286	67	32	management	management	NOUN
faba-286	67	33	strategies	strategy	NOUN
faba-286	67	34	,	,	PUNCT
faba-286	67	35	training	training	NOUN
faba-286	67	36	,	,	PUNCT
faba-286	67	37	best	good	ADJ
faba-286	67	38	practices	practice	NOUN
faba-286	67	39	,	,	PUNCT
faba-286	67	40	and	and	CCONJ
faba-286	67	41	technologies	technology	NOUN
faba-286	67	42	to	to	PART
faba-286	67	43	safeguard	safeguard	VERB
faba-286	67	44	the	the	DET
faba-286	67	45	cyber	cyber	PROPN
faba-286	67	46	environment	environment	NOUN
faba-286	67	47	,	,	PUNCT
faba-286	67	48	organizational	organizational	ADJ
faba-286	67	49	assets	asset	NOUN
faba-286	67	50	,	,	PUNCT
faba-286	67	51	and	and	CCONJ
faba-286	67	52	users	user	NOUN
faba-286	67	53	”	"	PUNCT
faba-286	67	54	(	(	PUNCT
faba-286	67	55	itu	itu	PROPN
faba-286	67	56	2011	2011	NUM
faba-286	67	57	)	)	PUNCT
faba-286	67	58	.	.	PUNCT
faba-286	68	1	the	the	DET
faba-286	68	2	american	american	PROPN
faba-286	68	3	institute	institute	PROPN
faba-286	68	4	of	of	ADP
faba-286	68	5	certified	certify	VERB
faba-286	68	6	public	public	ADJ
faba-286	68	7	accountants	accountant	NOUN
faba-286	68	8	stated	state	VERB
faba-286	68	9	that	that	SCONJ
faba-286	68	10	:	:	PUNCT
faba-286	68	11	“	"	PUNCT
faba-286	68	12	cybersecurity	cybersecurity	NOUN
faba-286	68	13	is	be	AUX
faba-286	68	14	one	one	NUM
faba-286	68	15	of	of	ADP
faba-286	68	16	the	the	DET
faba-286	68	17	top	top	ADJ
faba-286	68	18	issues	issue	NOUN
faba-286	68	19	on	on	ADP
faba-286	68	20	the	the	DET
faba-286	68	21	minds	mind	NOUN
faba-286	68	22	of	of	ADP
faba-286	68	23	executives	executive	NOUN
faba-286	68	24	and	and	CCONJ
faba-286	68	25	boards	board	NOUN
faba-286	68	26	of	of	ADP
faba-286	68	27	nearly	nearly	ADV
faba-286	68	28	every	every	PRON
faba-286	68	29	company	company	NOUN
faba-286	68	30	in	in	ADP
faba-286	68	31	the	the	DET
faba-286	68	32	world	world	NOUN
faba-286	68	33	—	—	PUNCT
faba-286	68	34	large	large	ADJ
faba-286	68	35	and	and	CCONJ
faba-286	68	36	small	small	ADJ
faba-286	68	37	,	,	PUNCT
faba-286	68	38	public	public	ADJ
faba-286	68	39	and	and	CCONJ
faba-286	68	40	private	private	ADJ
faba-286	68	41	”	"	PUNCT
faba-286	68	42	(	(	PUNCT
faba-286	68	43	haapamäki	haapamäki	NOUN
faba-286	68	44	and	and	CCONJ
faba-286	68	45	sihvonen	sihvonen	NOUN
faba-286	68	46	2019	2019	NUM
faba-286	68	47	)	)	PUNCT
faba-286	68	48	.	.	PUNCT
faba-286	69	1	it	it	PRON
faba-286	69	2	is	be	AUX
faba-286	69	3	important	important	ADJ
faba-286	69	4	to	to	PART
faba-286	69	5	distinguish	distinguish	VERB
faba-286	69	6	between	between	ADP
faba-286	69	7	cybersecurity	cybersecurity	NOUN
faba-286	69	8	and	and	CCONJ
faba-286	69	9	information	information	NOUN
faba-286	69	10	security	security	NOUN
faba-286	69	11	.	.	PUNCT
faba-286	70	1	the	the	DET
faba-286	70	2	former	former	ADJ
faba-286	70	3	addresses	address	NOUN
faba-286	70	4	all	all	DET
faba-286	70	5	threats	threat	NOUN
faba-286	70	6	within	within	ADP
faba-286	70	7	cyberspace	cyberspace	NOUN
faba-286	70	8	,	,	PUNCT
faba-286	70	9	whereas	whereas	SCONJ
faba-286	70	10	the	the	DET
faba-286	70	11	latter	latter	NOUN
faba-286	70	12	focuses	focus	VERB
faba-286	70	13	on	on	ADP
faba-286	70	14	protecting	protect	VERB
faba-286	70	15	physical	physical	ADJ
faba-286	70	16	information	information	NOUN
faba-286	70	17	assets	asset	NOUN
faba-286	70	18	.	.	PUNCT
faba-286	71	1	therefore	therefore	ADV
faba-286	71	2	,	,	PUNCT
faba-286	71	3	cybersecurity	cybersecurity	NOUN
faba-286	71	4	is	be	AUX
faba-286	71	5	the	the	DET
faba-286	71	6	broader	broad	ADJ
faba-286	71	7	concept	concept	NOUN
faba-286	71	8	.	.	PUNCT
faba-286	72	1	it	it	PRON
faba-286	72	2	interlinked	interlink	VERB
faba-286	72	3	with	with	ADP
faba-286	72	4	several	several	ADJ
faba-286	72	5	core	core	NOUN
faba-286	72	6	concepts	concept	NOUN
faba-286	72	7	(	(	PUNCT
faba-286	72	8	mostafa	mostafa	PROPN
faba-286	72	9	2008	2008	NUM
faba-286	72	10	):	):	PUNCT
faba-286	72	11			NOUN
faba-286	72	12	cyberspace	cyberspace	NOUN
faba-286	72	13	:	:	PUNCT
faba-286	72	14	defined	define	VERB
faba-286	72	15	by	by	ADP
faba-286	72	16	the	the	DET
faba-286	72	17	french	french	ADJ
faba-286	72	18	agency	agency	NOUN
faba-286	72	19	for	for	ADP
faba-286	72	20	information	information	NOUN
faba-286	72	21	systems	system	NOUN
faba-286	72	22	security	security	NOUN
faba-286	72	23	(	(	PUNCT
faba-286	72	24	anssi	anssi	ADJ
faba-286	72	25	)	)	PUNCT
faba-286	72	26	as	as	ADP
faba-286	72	27	“	"	PUNCT
faba-286	72	28	the	the	DET
faba-286	72	29	communication	communication	NOUN
faba-286	72	30	space	space	NOUN
faba-286	72	31	formed	form	VERB
faba-286	72	32	by	by	ADP
faba-286	72	33	the	the	DET
faba-286	72	34	global	global	ADJ
faba-286	72	35	interconnection	interconnection	NOUN
faba-286	72	36	of	of	ADP
faba-286	72	37	automated	automate	VERB
faba-286	72	38	digital	digital	ADJ
faba-286	72	39	data	datum	NOUN
faba-286	72	40	processing	processing	NOUN
faba-286	72	41	equipment	equipment	NOUN
faba-286	72	42	.	.	PUNCT
faba-286	72	43	”	"	PUNCT
faba-286	73	1	it	it	PRON
faba-286	73	2	encompasses	encompass	VERB
faba-286	73	3	both	both	DET
faba-286	73	4	physical	physical	ADJ
faba-286	73	5	and	and	CCONJ
faba-286	73	6	virtual	virtual	ADJ
faba-286	73	7	components	component	NOUN
faba-286	73	8	,	,	PUNCT
faba-286	73	9	including	include	VERB
faba-286	73	10	devices	device	NOUN
faba-286	73	11	,	,	PUNCT
faba-286	73	12	software	software	NOUN
faba-286	73	13	,	,	PUNCT
faba-286	73	14	networks	network	NOUN
faba-286	73	15	,	,	PUNCT
faba-286	73	16	and	and	CCONJ
faba-286	73	17	users	user	NOUN
faba-286	73	18	.	.	PUNCT
faba-286	74	1			X
faba-286	74	2	cyberattacks	cyberattack	NOUN
faba-286	74	3	:	:	PUNCT
faba-286	74	4	these	these	PRON
faba-286	74	5	refer	refer	VERB
faba-286	74	6	to	to	ADP
faba-286	74	7	“	"	PUNCT
faba-286	74	8	any	any	DET
faba-286	74	9	action	action	NOUN
faba-286	74	10	that	that	PRON
faba-286	74	11	disrupts	disrupt	VERB
faba-286	74	12	or	or	CCONJ
faba-286	74	13	manipulates	manipulate	VERB
faba-286	74	14	the	the	DET
faba-286	74	15	functioning	functioning	NOUN
faba-286	74	16	of	of	ADP
faba-286	74	17	a	a	DET
faba-286	74	18	computer	computer	NOUN
faba-286	74	19	network	network	NOUN
faba-286	74	20	,	,	PUNCT
faba-286	74	21	often	often	ADV
faba-286	74	22	exploiting	exploit	VERB
faba-286	74	23	system	system	NOUN
faba-286	74	24	vulnerabilities	vulnerability	NOUN
faba-286	74	25	to	to	PART
faba-286	74	26	achieve	achieve	VERB
faba-286	74	27	national	national	ADJ
faba-286	74	28	,	,	PUNCT
faba-286	74	29	political	political	ADJ
faba-286	74	30	,	,	PUNCT
faba-286	74	31	or	or	CCONJ
faba-286	74	32	financial	financial	ADJ
faba-286	74	33	objectives	objective	NOUN
faba-286	74	34	.	.	PUNCT
faba-286	74	35	”	"	PUNCT
faba-286	75	1			PRON
faba-286	75	2	cybercrime	cybercrime	NOUN
faba-286	75	3	:	:	PUNCT
faba-286	75	4	defined	define	VERB
faba-286	75	5	as	as	ADP
faba-286	75	6	“	"	PUNCT
faba-286	75	7	illegal	illegal	ADJ
faba-286	75	8	acts	act	NOUN
faba-286	75	9	carried	carry	VERB
faba-286	75	10	out	out	ADP
faba-286	75	11	using	use	VERB
faba-286	75	12	digital	digital	ADJ
faba-286	75	13	equipment	equipment	NOUN
faba-286	75	14	,	,	PUNCT
faba-286	75	15	systems	system	NOUN
faba-286	75	16	,	,	PUNCT
faba-286	75	17	or	or	CCONJ
faba-286	75	18	the	the	DET
faba-286	75	19	internet	internet	NOUN
faba-286	75	20	,	,	PUNCT
faba-286	75	21	”	"	PUNCT
faba-286	75	22	including	include	VERB
faba-286	75	23	criminal	criminal	ADJ
faba-286	75	24	behaviour	behaviour	NOUN
faba-286	75	25	associated	associate	VERB
faba-286	75	26	with	with	ADP
faba-286	75	27	data	datum	NOUN
faba-286	75	28	theft	theft	NOUN
faba-286	75	29	,	,	PUNCT
faba-286	75	30	network	network	NOUN
faba-286	75	31	breaches	breach	NOUN
faba-286	75	32	,	,	PUNCT
faba-286	75	33	and	and	CCONJ
faba-286	75	34	exploitation	exploitation	NOUN
faba-286	75	35	via	via	ADP
faba-286	75	36	social	social	ADJ
faba-286	75	37	networks	network	NOUN
faba-286	75	38	.	.	PUNCT
faba-286	76	1	in	in	ADP
faba-286	76	2	this	this	DET
faba-286	76	3	context	context	NOUN
faba-286	76	4	,	,	PUNCT
faba-286	76	5	accounting	accounting	NOUN
faba-286	76	6	data	datum	NOUN
faba-286	76	7	has	have	AUX
faba-286	76	8	emerged	emerge	VERB
faba-286	76	9	as	as	ADP
faba-286	76	10	one	one	NUM
faba-286	76	11	of	of	ADP
faba-286	76	12	the	the	DET
faba-286	76	13	primary	primary	ADJ
faba-286	76	14	assets	asset	NOUN
faba-286	76	15	that	that	PRON
faba-286	76	16	businesses	business	NOUN
faba-286	76	17	use	use	VERB
faba-286	76	18	for	for	ADP
faba-286	76	19	value	value	NOUN
faba-286	76	20	ali	ali	PROPN
faba-286	76	21	djellaba	djellaba	PROPN
faba-286	76	22	/	/	SYM
faba-286	76	23	finance	finance	NOUN
faba-286	76	24	,	,	PUNCT
faba-286	76	25	accounting	accounting	NOUN
faba-286	76	26	and	and	CCONJ
faba-286	76	27	business	business	NOUN
faba-286	76	28	analysis	analysis	NOUN
faba-286	76	29	,	,	PUNCT
faba-286	76	30	volume	volume	NOUN
faba-286	76	31	7	7	NUM
faba-286	76	32	,	,	PUNCT
faba-286	76	33	issue	issue	NOUN
faba-286	76	34	2	2	NUM
faba-286	76	35	,	,	PUNCT
faba-286	76	36	2025	2025	NUM
faba-286	76	37	211	211	NUM
faba-286	76	38	chain	chain	NOUN
faba-286	76	39	analysis	analysis	NOUN
faba-286	76	40	,	,	PUNCT
faba-286	76	41	strategic	strategic	ADJ
faba-286	76	42	moves	move	NOUN
faba-286	76	43	,	,	PUNCT
faba-286	76	44	and	and	CCONJ
faba-286	76	45	compliance	compliance	NOUN
faba-286	76	46	checks	check	NOUN
faba-286	76	47	.	.	PUNCT
faba-286	77	1	whether	whether	SCONJ
faba-286	77	2	compliance	compliance	NOUN
faba-286	77	3	is	be	AUX
faba-286	77	4	legal	legal	ADJ
faba-286	77	5	,	,	PUNCT
faba-286	77	6	internal	internal	ADJ
faba-286	77	7	,	,	PUNCT
faba-286	77	8	or	or	CCONJ
faba-286	77	9	external	external	ADJ
faba-286	77	10	.	.	PUNCT
faba-286	78	1	nevertheless	nevertheless	ADV
faba-286	78	2	,	,	PUNCT
faba-286	78	3	this	this	DET
faba-286	78	4	information	information	NOUN
faba-286	78	5	encounters	encounter	VERB
faba-286	78	6	growing	grow	VERB
faba-286	78	7	risks	risk	NOUN
faba-286	78	8	from	from	ADP
faba-286	78	9	criminal	criminal	ADJ
faba-286	78	10	activity	activity	NOUN
faba-286	78	11	and	and	CCONJ
faba-286	78	12	cyber	cyber	ADJ
faba-286	78	13	warfare	warfare	NOUN
faba-286	78	14	.	.	PUNCT
faba-286	79	1	cybersecurity	cybersecurity	NOUN
faba-286	79	2	relates	relate	VERB
faba-286	79	3	to	to	ADP
faba-286	79	4	the	the	DET
faba-286	79	5	magnitude	magnitude	NOUN
faba-286	79	6	of	of	ADP
faba-286	79	7	control	control	NOUN
faba-286	79	8	exercised	exercise	VERB
faba-286	79	9	to	to	PART
faba-286	79	10	protect	protect	VERB
faba-286	79	11	computer	computer	NOUN
faba-286	79	12	systems	system	NOUN
faba-286	79	13	with	with	ADP
faba-286	79	14	regard	regard	NOUN
faba-286	79	15	to	to	ADP
faba-286	79	16	maintaining	maintain	VERB
faba-286	79	17	the	the	DET
faba-286	79	18	secrecy	secrecy	NOUN
faba-286	79	19	,	,	PUNCT
faba-286	79	20	wholeness	wholeness	NOUN
faba-286	79	21	,	,	PUNCT
faba-286	79	22	and	and	CCONJ
faba-286	79	23	accessibility	accessibility	NOUN
faba-286	79	24	of	of	ADP
faba-286	79	25	accounting	accounting	NOUN
faba-286	79	26	information	information	NOUN
faba-286	79	27	.	.	PUNCT
faba-286	80	1	consequently	consequently	ADV
faba-286	80	2	,	,	PUNCT
faba-286	80	3	the	the	DET
faba-286	80	4	impact	impact	NOUN
faba-286	80	5	of	of	ADP
faba-286	80	6	cyber	cyber	ADJ
faba-286	80	7	security	security	NOUN
faba-286	80	8	on	on	ADP
faba-286	80	9	accounting	accounting	NOUN
faba-286	80	10	information	information	NOUN
faba-286	80	11	quality	quality	NOUN
faba-286	80	12	has	have	AUX
faba-286	80	13	grown	grow	VERB
faba-286	80	14	to	to	PART
faba-286	80	15	become	become	VERB
faba-286	80	16	a	a	DET
faba-286	80	17	major	major	ADJ
faba-286	80	18	area	area	NOUN
faba-286	80	19	of	of	ADP
faba-286	80	20	concern	concern	NOUN
faba-286	80	21	,	,	PUNCT
faba-286	80	22	particularly	particularly	ADV
faba-286	80	23	with	with	ADP
faba-286	80	24	digital	digital	ADJ
faba-286	80	25	infrastructure	infrastructure	NOUN
faba-286	80	26	(	(	PUNCT
faba-286	80	27	romney	romney	NOUN
faba-286	80	28	and	and	CCONJ
faba-286	80	29	steinbart	steinbart	NOUN
faba-286	80	30	2020).accounting	2020).accounting	NUM
faba-286	80	31	information	information	NOUN
faba-286	80	32	is	be	AUX
faba-286	80	33	characterised	characterise	VERB
faba-286	80	34	by	by	ADP
faba-286	80	35	its	its	PRON
faba-286	80	36	dependability	dependability	NOUN
faba-286	80	37	,	,	PUNCT
faba-286	80	38	precision	precision	NOUN
faba-286	80	39	,	,	PUNCT
faba-286	80	40	and	and	CCONJ
faba-286	80	41	impact	impact	NOUN
faba-286	80	42	for	for	ADP
faba-286	80	43	different	different	ADJ
faba-286	80	44	parties	party	NOUN
faba-286	80	45	,	,	PUNCT
faba-286	80	46	both	both	CCONJ
faba-286	80	47	internal	internal	ADJ
faba-286	80	48	and	and	CCONJ
faba-286	80	49	external	external	ADJ
faba-286	80	50	,	,	PUNCT
faba-286	80	51	who	who	PRON
faba-286	80	52	use	use	VERB
faba-286	80	53	the	the	DET
faba-286	80	54	information	information	NOUN
faba-286	80	55	.	.	PUNCT
faba-286	81	1	the	the	DET
faba-286	81	2	aforementioned	aforementioned	ADJ
faba-286	81	3	characteristics	characteristic	NOUN
faba-286	81	4	are	be	AUX
faba-286	81	5	dependent	dependent	ADJ
faba-286	81	6	on	on	ADP
faba-286	81	7	certain	certain	ADJ
faba-286	81	8	factors	factor	NOUN
faba-286	81	9	like	like	ADP
faba-286	81	10	accounting	accounting	NOUN
faba-286	81	11	restatements	restatement	NOUN
faba-286	81	12	that	that	PRON
faba-286	81	13	involve	involve	VERB
faba-286	81	14	conflicts	conflict	NOUN
faba-286	81	15	,	,	PUNCT
faba-286	81	16	transparency	transparency	NOUN
faba-286	81	17	,	,	PUNCT
faba-286	81	18	substantiality	substantiality	NOUN
faba-286	81	19	verification	verification	NOUN
faba-286	81	20	,	,	PUNCT
faba-286	81	21	timely	timely	ADJ
faba-286	81	22	publication	publication	NOUN
faba-286	81	23	,	,	PUNCT
faba-286	81	24	availability	availability	NOUN
faba-286	81	25	of	of	ADP
faba-286	81	26	information	information	NOUN
faba-286	81	27	,	,	PUNCT
faba-286	81	28	forgiving	forgive	VERB
faba-286	81	29	policies	policy	NOUN
faba-286	81	30	,	,	PUNCT
faba-286	81	31	and	and	CCONJ
faba-286	81	32	easy	easy	ADJ
faba-286	81	33	access	access	NOUN
faba-286	81	34	through	through	ADP
faba-286	81	35	published	publish	VERB
faba-286	81	36	works	work	NOUN
faba-286	81	37	.	.	PUNCT
faba-286	82	1	as	as	ADP
faba-286	82	2	of	of	ADP
faba-286	82	3	yet	yet	ADV
faba-286	82	4	,	,	PUNCT
faba-286	82	5	there	there	PRON
faba-286	82	6	is	be	VERB
faba-286	82	7	no	no	DET
faba-286	82	8	unified	unified	ADJ
faba-286	82	9	definition	definition	NOUN
faba-286	82	10	of	of	ADP
faba-286	82	11	cybersecurity	cybersecurity	NOUN
faba-286	82	12	,	,	PUNCT
faba-286	82	13	it	it	PRON
faba-286	82	14	may	may	AUX
faba-286	82	15	be	be	AUX
faba-286	82	16	described	describe	VERB
faba-286	82	17	as	as	ADP
faba-286	82	18	a	a	DET
faba-286	82	19	combination	combination	NOUN
faba-286	82	20	of	of	ADP
faba-286	82	21	policies	policy	NOUN
faba-286	82	22	,	,	PUNCT
faba-286	82	23	professed	professed	ADJ
faba-286	82	24	actions	action	NOUN
faba-286	82	25	,	,	PUNCT
faba-286	82	26	set	set	VERB
faba-286	82	27	rules	rule	NOUN
faba-286	82	28	,	,	PUNCT
faba-286	82	29	assigned	assign	VERB
faba-286	82	30	specific	specific	ADJ
faba-286	82	31	roles	role	NOUN
faba-286	82	32	,	,	PUNCT
faba-286	82	33	practised	practise	VERB
faba-286	82	34	drills	drill	NOUN
faba-286	82	35	,	,	PUNCT
faba-286	82	36	associated	associated	ADJ
faba-286	82	37	procedures	procedure	NOUN
faba-286	82	38	and	and	CCONJ
faba-286	82	39	infrastructures	infrastructure	NOUN
faba-286	82	40	pertinent	pertinent	ADJ
faba-286	82	41	for	for	ADP
faba-286	82	42	safeguarding	safeguard	VERB
faba-286	82	43	computer	computer	NOUN
faba-286	82	44	networks	network	NOUN
faba-286	82	45	,	,	PUNCT
faba-286	82	46	systems	system	NOUN
faba-286	82	47	,	,	PUNCT
faba-286	82	48	and	and	CCONJ
faba-286	82	49	databases	database	NOUN
faba-286	82	50	from	from	ADP
faba-286	82	51	any	any	DET
faba-286	82	52	unauthorised	unauthorised	ADJ
faba-286	82	53	intrusion	intrusion	NOUN
faba-286	82	54	,	,	PUNCT
faba-286	82	55	tampering	tampering	NOUN
faba-286	82	56	,	,	PUNCT
faba-286	82	57	cancellation	cancellation	NOUN
faba-286	82	58	,	,	PUNCT
faba-286	82	59	or	or	CCONJ
faba-286	82	60	wilful	wilful	ADJ
faba-286	82	61	destruction	destruction	NOUN
faba-286	82	62	(	(	PUNCT
faba-286	82	63	aicpa	aicpa	VERB
faba-286	82	64	2018).in	2018).in	NUM
faba-286	82	65	terms	term	NOUN
faba-286	82	66	of	of	ADP
faba-286	82	67	maintaining	maintain	VERB
faba-286	82	68	data	datum	NOUN
faba-286	82	69	confidentiality	confidentiality	NOUN
faba-286	82	70	,	,	PUNCT
faba-286	82	71	cybersecurity	cybersecurity	NOUN
faba-286	82	72	helps	helps	AUX
faba-286	82	73	maintain	maintain	VERB
faba-286	82	74	confidential	confidential	ADJ
faba-286	82	75	accounting	accounting	NOUN
faba-286	82	76	data	datum	NOUN
faba-286	82	77	and	and	CCONJ
faba-286	82	78	protects	protect	VERB
faba-286	82	79	against	against	ADP
faba-286	82	80	unsolicited	unsolicited	ADJ
faba-286	82	81	information	information	NOUN
faba-286	82	82	and	and	CCONJ
faba-286	82	83	data	datum	NOUN
faba-286	82	84	leakage	leakage	NOUN
faba-286	82	85	.	.	PUNCT
faba-286	83	1	this	this	PRON
faba-286	83	2	brings	bring	VERB
faba-286	83	3	credibility	credibility	NOUN
faba-286	83	4	when	when	SCONJ
faba-286	83	5	accounting	accounting	NOUN
faba-286	83	6	information	information	NOUN
faba-286	83	7	is	be	AUX
faba-286	83	8	given	give	VERB
faba-286	83	9	.	.	PUNCT
faba-286	84	1	a	a	DET
faba-286	84	2	breach	breach	NOUN
faba-286	84	3	of	of	ADP
faba-286	84	4	accounting	accounting	NOUN
faba-286	84	5	data	datum	NOUN
faba-286	84	6	might	might	AUX
faba-286	84	7	put	put	VERB
faba-286	84	8	its	its	PRON
faba-286	84	9	quality	quality	NOUN
faba-286	84	10	in	in	ADP
faba-286	84	11	danger	danger	NOUN
faba-286	84	12	.	.	PUNCT
faba-286	85	1	strong	strong	ADJ
faba-286	85	2	security	security	NOUN
faba-286	85	3	measures	measure	NOUN
faba-286	85	4	applied	apply	VERB
faba-286	85	5	by	by	ADP
faba-286	85	6	the	the	DET
faba-286	85	7	enterprise	enterprise	NOUN
faba-286	85	8	may	may	AUX
faba-286	85	9	safeguard	safeguard	VERB
faba-286	85	10	them	they	PRON
faba-286	85	11	from	from	ADP
faba-286	85	12	forgers	forger	NOUN
faba-286	85	13	and	and	CCONJ
faba-286	85	14	undermine	undermine	VERB
faba-286	85	15	their	their	PRON
faba-286	85	16	data	datum	NOUN
faba-286	85	17	’s	’s	PART
faba-286	85	18	accuracy	accuracy	NOUN
faba-286	85	19	.	.	PUNCT
faba-286	86	1	as	as	ADP
faba-286	86	2	for	for	ADP
faba-286	86	3	keeping	keep	VERB
faba-286	86	4	data	datum	NOUN
faba-286	86	5	within	within	ADP
faba-286	86	6	reach	reach	NOUN
faba-286	86	7	,	,	PUNCT
faba-286	86	8	cybersecurity	cybersecurity	NOUN
faba-286	86	9	protects	protect	VERB
faba-286	86	10	the	the	DET
faba-286	86	11	system	system	NOUN
faba-286	86	12	from	from	ADP
faba-286	86	13	a	a	DET
faba-286	86	14	ddos	ddos	NOUN
faba-286	86	15	attack	attack	NOUN
faba-286	86	16	,	,	PUNCT
faba-286	86	17	which	which	PRON
faba-286	86	18	allows	allow	VERB
faba-286	86	19	continuous	continuous	ADJ
faba-286	86	20	information	information	NOUN
faba-286	86	21	flow	flow	NOUN
faba-286	86	22	to	to	PART
faba-286	86	23	be	be	AUX
faba-286	86	24	available	available	ADJ
faba-286	86	25	uninterrupted	uninterrupted	ADJ
faba-286	86	26	.	.	PUNCT
faba-286	87	1	also	also	ADV
faba-286	87	2	,	,	PUNCT
faba-286	87	3	following	follow	VERB
faba-286	87	4	hypothetical	hypothetical	ADJ
faba-286	87	5	regulation	regulation	NOUN
faba-286	87	6	,	,	PUNCT
faba-286	87	7	protecting	protect	VERB
faba-286	87	8	data	datum	NOUN
faba-286	87	9	under	under	ADP
faba-286	87	10	cybersecurity	cybersecurity	NOUN
faba-286	87	11	highly	highly	ADV
faba-286	87	12	assists	assist	VERB
faba-286	87	13	enterprises	enterprise	NOUN
faba-286	87	14	under	under	ADP
faba-286	87	15	stipulated	stipulate	VERB
faba-286	87	16	region	region	NOUN
faba-286	87	17	-	-	PUNCT
faba-286	87	18	bound	bind	VERB
faba-286	87	19	laws	law	NOUN
faba-286	87	20	and	and	CCONJ
faba-286	87	21	policies	policy	NOUN
faba-286	87	22	,	,	PUNCT
faba-286	87	23	which	which	PRON
faba-286	87	24	support	support	VERB
faba-286	87	25	the	the	DET
faba-286	87	26	overall	overall	ADJ
faba-286	87	27	credibility	credibility	NOUN
faba-286	87	28	alongside	alongside	ADP
faba-286	87	29	the	the	DET
faba-286	87	30	quality	quality	NOUN
faba-286	87	31	of	of	ADP
faba-286	87	32	an	an	DET
faba-286	87	33	enterprise	enterprise	NOUN
faba-286	87	34	’s	’s	PART
faba-286	87	35	financial	financial	ADJ
faba-286	87	36	reporting	reporting	NOUN
faba-286	87	37	(	(	PUNCT
faba-286	87	38	romney	romney	NOUN
faba-286	87	39	and	and	CCONJ
faba-286	87	40	steinbart	steinbart	NOUN
faba-286	88	1	2020).in	2020).in	NUM
faba-286	88	2	contrast	contrast	NOUN
faba-286	88	3	,	,	PUNCT
faba-286	88	4	weak	weak	ADJ
faba-286	88	5	cybersecurity	cybersecurity	NOUN
faba-286	88	6	can	can	AUX
faba-286	88	7	lead	lead	VERB
faba-286	88	8	to	to	ADP
faba-286	88	9	alteration	alteration	NOUN
faba-286	88	10	of	of	ADP
faba-286	88	11	data	datum	NOUN
faba-286	88	12	which	which	PRON
faba-286	88	13	artificially	artificially	ADV
faba-286	88	14	generates	generate	VERB
faba-286	88	15	accounting	accounting	NOUN
faba-286	88	16	data	datum	NOUN
faba-286	88	17	that	that	PRON
faba-286	88	18	may	may	AUX
faba-286	88	19	not	not	PART
faba-286	88	20	be	be	AUX
faba-286	88	21	true	true	ADJ
faba-286	88	22	.	.	PUNCT
faba-286	89	1	cyber	cyber	PROPN
faba-286	89	2	records	record	NOUN
faba-286	89	3	,	,	PUNCT
faba-286	89	4	which	which	PRON
faba-286	89	5	are	be	AUX
faba-286	89	6	very	very	ADV
faba-286	89	7	crucial	crucial	ADJ
faba-286	89	8	when	when	SCONJ
faba-286	89	9	making	make	VERB
faba-286	89	10	decisions	decision	NOUN
faba-286	89	11	,	,	PUNCT
faba-286	89	12	like	like	ADP
faba-286	89	13	accounting	accounting	NOUN
faba-286	89	14	records	record	NOUN
faba-286	89	15	,	,	PUNCT
faba-286	89	16	can	can	AUX
faba-286	89	17	also	also	ADV
faba-286	89	18	be	be	AUX
faba-286	89	19	hacked	hack	VERB
faba-286	89	20	and	and	CCONJ
faba-286	89	21	thus	thus	ADV
faba-286	89	22	mailed	mail	VERB
faba-286	89	23	,	,	PUNCT
faba-286	89	24	rendering	render	VERB
faba-286	89	25	them	they	PRON
faba-286	89	26	useless	useless	ADJ
faba-286	89	27	.	.	PUNCT
faba-286	90	1	therefore	therefore	ADV
faba-286	90	2	,	,	PUNCT
faba-286	90	3	gaps	gap	NOUN
faba-286	90	4	in	in	ADP
faba-286	90	5	security	security	NOUN
faba-286	90	6	pose	pose	VERB
faba-286	90	7	investors	investor	NOUN
faba-286	90	8	and	and	CCONJ
faba-286	90	9	business	business	NOUN
faba-286	90	10	partners	partner	NOUN
faba-286	90	11	having	have	VERB
faba-286	90	12	less	less	ADJ
faba-286	90	13	trust	trust	NOUN
faba-286	90	14	in	in	ADP
faba-286	90	15	the	the	DET
faba-286	90	16	financial	financial	ADJ
faba-286	90	17	accounts	account	NOUN
faba-286	90	18	provided	provide	VERB
faba-286	90	19	become	become	VERB
faba-286	90	20	easy	easy	ADJ
faba-286	90	21	.	.	PUNCT
faba-286	91	1	as	as	SCONJ
faba-286	91	2	is	be	AUX
faba-286	91	3	well	well	ADV
faba-286	91	4	-	-	PUNCT
faba-286	91	5	known	know	VERB
faba-286	91	6	,	,	PUNCT
faba-286	91	7	data	datum	NOUN
faba-286	91	8	sets	set	NOUN
faba-286	91	9	to	to	PART
faba-286	91	10	be	be	AUX
faba-286	91	11	recovered	recover	VERB
faba-286	91	12	after	after	SCONJ
faba-286	91	13	a	a	DET
faba-286	91	14	strange	strange	ADJ
faba-286	91	15	attack	attack	NOUN
faba-286	91	16	are	be	AUX
faba-286	91	17	always	always	ADV
faba-286	91	18	prone	prone	ADJ
faba-286	91	19	to	to	ADP
faba-286	91	20	payment	payment	NOUN
faba-286	91	21	hikes	hike	NOUN
faba-286	91	22	for	for	ADP
faba-286	91	23	system	system	NOUN
faba-286	91	24	advancement	advancement	NOUN
faba-286	91	25	or	or	CCONJ
faba-286	91	26	asset	asset	NOUN
faba-286	91	27	protection	protection	NOUN
faba-286	91	28	,	,	PUNCT
faba-286	91	29	as	as	SCONJ
faba-286	91	30	tactics	tactic	NOUN
faba-286	91	31	aimed	aim	VERB
faba-286	91	32	at	at	ADP
faba-286	91	33	improving	improve	VERB
faba-286	91	34	cybersecurity	cybersecurity	NOUN
faba-286	91	35	together	together	ADV
faba-286	91	36	with	with	ADP
faba-286	91	37	the	the	DET
faba-286	91	38	quality	quality	NOUN
faba-286	91	39	of	of	ADP
faba-286	91	40	accounting	accounting	NOUN
faba-286	91	41	information	information	NOUN
faba-286	91	42	and	and	CCONJ
faba-286	91	43	shielding	shielding	NOUN
faba-286	91	44	accounting	accounting	NOUN
faba-286	91	45	data	datum	NOUN
faba-286	91	46	from	from	ADP
faba-286	91	47	being	be	AUX
faba-286	91	48	received	receive	VERB
faba-286	91	49	using	use	VERB
faba-286	91	50	data	datum	NOUN
faba-286	91	51	encryption	encryption	NOUN
faba-286	91	52	technology	technology	NOUN
faba-286	91	53	(	(	PUNCT
faba-286	91	54	whitman	whitman	NOUN
faba-286	91	55	and	and	CCONJ
faba-286	91	56	mattord	mattord	PROPN
faba-286	91	57	2022).however	2022).however	NUM
faba-286	91	58	,	,	PUNCT
faba-286	91	59	a	a	DET
faba-286	91	60	company	company	NOUN
faba-286	91	61	can	can	AUX
faba-286	91	62	not	not	PART
faba-286	91	63	afford	afford	VERB
faba-286	91	64	to	to	PART
faba-286	91	65	fall	fall	VERB
faba-286	91	66	behind	behind	ADP
faba-286	91	67	its	its	PRON
faba-286	91	68	competitors	competitor	NOUN
faba-286	91	69	in	in	ADP
faba-286	91	70	coming	come	VERB
faba-286	91	71	up	up	ADP
faba-286	91	72	with	with	ADP
faba-286	91	73	an	an	DET
faba-286	91	74	effective	effective	ADJ
faba-286	91	75	cybersecurity	cybersecurity	NOUN
faba-286	91	76	strategy	strategy	NOUN
faba-286	91	77	;	;	PUNCT
faba-286	91	78	it	it	PRON
faba-286	91	79	is	be	AUX
faba-286	91	80	not	not	PART
faba-286	91	81	an	an	DET
faba-286	91	82	option	option	NOUN
faba-286	91	83	anymore	anymore	ADV
faba-286	91	84	but	but	CCONJ
faba-286	91	85	a	a	DET
faba-286	91	86	vital	vital	ADJ
faba-286	91	87	strategic	strategic	ADJ
faba-286	91	88	prerequisite	prerequisite	NOUN
faba-286	91	89	.	.	PUNCT
faba-286	92	1	it	it	PRON
faba-286	92	2	is	be	AUX
faba-286	92	3	crucial	crucial	ADJ
faba-286	92	4	to	to	PART
faba-286	92	5	safeguard	safeguard	VERB
faba-286	92	6	systems	system	NOUN
faba-286	92	7	and	and	CCONJ
faba-286	92	8	information	information	NOUN
faba-286	92	9	due	due	ADP
faba-286	92	10	to	to	ADP
faba-286	92	11	the	the	DET
faba-286	92	12	risks	risk	NOUN
faba-286	92	13	associated	associate	VERB
faba-286	92	14	with	with	ADP
faba-286	92	15	digital	digital	ADJ
faba-286	92	16	transformations	transformation	NOUN
faba-286	92	17	.	.	PUNCT
faba-286	93	1	a	a	DET
faba-286	93	2	solid	solid	ADJ
faba-286	93	3	understanding	understanding	NOUN
faba-286	93	4	of	of	ADP
faba-286	93	5	cybersecurity	cybersecurity	NOUN
faba-286	93	6	in	in	ADP
faba-286	93	7	the	the	DET
faba-286	93	8	field	field	NOUN
faba-286	93	9	of	of	ADP
faba-286	93	10	accounting	accounting	NOUN
faba-286	93	11	is	be	AUX
faba-286	93	12	grounded	ground	VERB
faba-286	93	13	in	in	ADP
faba-286	93	14	a	a	DET
faba-286	93	15	number	number	NOUN
faba-286	93	16	of	of	ADP
faba-286	93	17	wellestablished	wellestablished	ADJ
faba-286	93	18	theories	theory	NOUN
faba-286	93	19	and	and	CCONJ
faba-286	93	20	models	model	NOUN
faba-286	93	21	that	that	PRON
faba-286	93	22	outline	outline	VERB
faba-286	93	23	effective	effective	ADJ
faba-286	93	24	ways	way	NOUN
faba-286	93	25	to	to	PART
faba-286	93	26	address	address	VERB
faba-286	93	27	and	and	CCONJ
faba-286	93	28	mitigate	mitigate	VERB
faba-286	93	29	cyber	cyber	NOUN
faba-286	93	30	threats	threat	NOUN
faba-286	93	31	.	.	PUNCT
faba-286	94	1	these	these	DET
faba-286	94	2	frameworks	framework	NOUN
faba-286	94	3	offer	offer	VERB
faba-286	94	4	essential	essential	ADJ
faba-286	94	5	conceptual	conceptual	ADJ
faba-286	94	6	guidance	guidance	NOUN
faba-286	94	7	for	for	ADP
faba-286	94	8	developing	develop	VERB
faba-286	94	9	robust	robust	ADJ
faba-286	94	10	cybersecurity	cybersecurity	NOUN
faba-286	94	11	strategies	strategy	NOUN
faba-286	94	12	tailored	tailor	VERB
faba-286	94	13	to	to	ADP
faba-286	94	14	the	the	DET
faba-286	94	15	financial	financial	ADJ
faba-286	94	16	sector	sector	NOUN
faba-286	94	17	.	.	PUNCT
faba-286	95	1	important	important	ADJ
faba-286	95	2	models	model	NOUN
faba-286	95	3	of	of	ADP
faba-286	95	4	cybersecurity	cybersecurity	NOUN
faba-286	95	5	are	be	AUX
faba-286	95	6	outlined	outline	VERB
faba-286	95	7	below	below	ADV
faba-286	95	8	:	:	PUNCT
faba-286	95	9	table	table	NOUN
faba-286	95	10	2	2	NUM
faba-286	95	11	.	.	PUNCT
faba-286	95	12	models	model	NOUN
faba-286	95	13	of	of	ADP
faba-286	95	14	cybersecurity	cybersecurity	NOUN
faba-286	95	15	model	model	NOUN
faba-286	95	16	purpose	purpose	NOUN
faba-286	95	17	accounting	accounting	NOUN
faba-286	95	18	context	context	NOUN
faba-286	95	19	references	reference	VERB
faba-286	95	20	defense	defense	NOUN
faba-286	95	21	-	-	PUNCT
faba-286	95	22	indepth	indepth	NOUN
faba-286	95	23	(	(	PUNCT
faba-286	95	24	did	do	AUX
faba-286	95	25	)	)	PUNCT
faba-286	95	26	the	the	DET
faba-286	95	27	defense	defense	NOUN
faba-286	95	28	-	-	PUNCT
faba-286	95	29	in	in	ADP
faba-286	95	30	-	-	PUNCT
faba-286	95	31	depth	depth	NOUN
faba-286	95	32	model	model	NOUN
faba-286	95	33	employs	employ	VERB
faba-286	95	34	a	a	DET
faba-286	95	35	layered	layered	ADJ
faba-286	95	36	security	security	NOUN
faba-286	95	37	approach	approach	NOUN
faba-286	95	38	,	,	PUNCT
faba-286	95	39	implementing	implement	VERB
faba-286	95	40	multiple	multiple	ADJ
faba-286	95	41	protective	protective	ADJ
faba-286	95	42	measures	measure	NOUN
faba-286	95	43	across	across	ADP
faba-286	95	44	different	different	ADJ
faba-286	95	45	organizational	organizational	ADJ
faba-286	95	46	levels	level	NOUN
faba-286	95	47	to	to	PART
faba-286	95	48	secure	secure	VERB
faba-286	95	49	financial	financial	ADJ
faba-286	95	50	information	information	NOUN
faba-286	95	51	.	.	PUNCT
faba-286	96	1	this	this	DET
faba-286	96	2	model	model	NOUN
faba-286	96	3	operates	operate	VERB
faba-286	96	4	on	on	ADP
faba-286	96	5	the	the	DET
faba-286	96	6	premise	premise	NOUN
faba-286	96	7	that	that	SCONJ
faba-286	96	8	no	no	DET
faba-286	96	9	single	single	ADJ
faba-286	96	10	defense	defense	NOUN
faba-286	96	11	mechanism	mechanism	NOUN
faba-286	96	12	is	be	AUX
faba-286	96	13	entirely	entirely	ADV
faba-286	96	14	reliable	reliable	ADJ
faba-286	96	15	;	;	PUNCT
faba-286	96	16	therefore	therefore	ADV
faba-286	96	17	,	,	PUNCT
faba-286	96	18	a	a	DET
faba-286	96	19	combination	combination	NOUN
faba-286	96	20	of	of	ADP
faba-286	96	21	layers	layer	NOUN
faba-286	96	22	enhances	enhance	VERB
faba-286	96	23	overall	overall	ADJ
faba-286	96	24	protection	protection	NOUN
faba-286	96	25	against	against	ADP
faba-286	96	26	cyberattacks	cyberattack	NOUN
faba-286	96	27	.	.	PUNCT
faba-286	97	1	this	this	PRON
faba-286	97	2	includes	include	VERB
faba-286	97	3	safeguards	safeguard	NOUN
faba-286	97	4	such	such	ADJ
faba-286	97	5	as	as	ADP
faba-286	97	6	physical	physical	ADJ
faba-286	97	7	security	security	NOUN
faba-286	97	8	,	,	PUNCT
faba-286	97	9	network	network	NOUN
faba-286	97	10	protocols	protocol	NOUN
faba-286	97	11	,	,	PUNCT
faba-286	97	12	endpoint	endpoint	VERB
faba-286	97	13	protection	protection	NOUN
faba-286	97	14	,	,	PUNCT
faba-286	97	15	encryption	encryption	NOUN
faba-286	97	16	of	of	ADP
faba-286	97	17	data	datum	NOUN
faba-286	97	18	,	,	PUNCT
faba-286	97	19	and	and	CCONJ
faba-286	97	20	continuous	continuous	ADJ
faba-286	97	21	system	system	NOUN
faba-286	97	22	monitoring	monitoring	NOUN
faba-286	97	23	.	.	PUNCT
faba-286	98	1	shostack	shostack	NOUN
faba-286	98	2	(	(	PUNCT
faba-286	98	3	2014	2014	NUM
faba-286	98	4	)	)	PUNCT
faba-286	98	5	zero	zero	NUM
faba-286	98	6	trust	trust	VERB
faba-286	98	7	the	the	DET
faba-286	98	8	zero	zero	NUM
faba-286	98	9	trust	trust	NOUN
faba-286	98	10	model	model	NOUN
faba-286	98	11	is	be	AUX
faba-286	98	12	built	build	VERB
faba-286	98	13	around	around	ADP
faba-286	98	14	the	the	DET
faba-286	98	15	philosophy	philosophy	NOUN
faba-286	98	16	of	of	ADP
faba-286	98	17	"	"	PUNCT
faba-286	98	18	never	never	ADV
faba-286	98	19	trust	trust	VERB
faba-286	98	20	,	,	PUNCT
faba-286	98	21	always	always	ADV
faba-286	98	22	verify	verify	VERB
faba-286	98	23	.	.	PUNCT
faba-286	98	24	"	"	PUNCT
faba-286	99	1	it	it	PRON
faba-286	99	2	requires	require	VERB
faba-286	99	3	rigorous	rigorous	ADJ
faba-286	99	4	identity	identity	NOUN
faba-286	99	5	verification	verification	NOUN
faba-286	99	6	this	this	DET
faba-286	99	7	model	model	NOUN
faba-286	99	8	is	be	AUX
faba-286	99	9	especially	especially	ADV
faba-286	99	10	pertinent	pertinent	ADJ
faba-286	99	11	to	to	ADP
faba-286	99	12	accounting	accounting	NOUN
faba-286	99	13	firms	firm	NOUN
faba-286	99	14	,	,	PUNCT
faba-286	99	15	as	as	SCONJ
faba-286	99	16	it	it	PRON
faba-286	99	17	protects	protect	VERB
faba-286	99	18	sensitive	sensitive	ADJ
faba-286	99	19	financial	financial	ADJ
faba-286	99	20	data	datum	NOUN
faba-286	99	21	by	by	ADP
faba-286	99	22	minimizing	minimize	VERB
faba-286	99	23	the	the	DET
faba-286	99	24	risk	risk	NOUN
faba-286	99	25	of	of	ADP
faba-286	99	26	shore	shore	NOUN
faba-286	99	27	et	et	PROPN
faba-286	99	28	al	al	PROPN
faba-286	99	29	.	.	PROPN
faba-286	100	1	(	(	PUNCT
faba-286	100	2	2021	2021	NUM
faba-286	100	3	)	)	PUNCT
faba-286	100	4	ali	ali	PROPN
faba-286	100	5	djellaba	djellaba	PROPN
faba-286	100	6	/	/	SYM
faba-286	100	7	finance	finance	NOUN
faba-286	100	8	,	,	PUNCT
faba-286	100	9	accounting	accounting	NOUN
faba-286	100	10	and	and	CCONJ
faba-286	100	11	business	business	NOUN
faba-286	100	12	analysis	analysis	NOUN
faba-286	100	13	,	,	PUNCT
faba-286	100	14	volume	volume	NOUN
faba-286	100	15	7	7	NUM
faba-286	100	16	,	,	PUNCT
faba-286	100	17	issue	issue	NOUN
faba-286	100	18	2	2	NUM
faba-286	100	19	,	,	PUNCT
faba-286	100	20	2025	2025	NUM
faba-286	100	21	212	212	NUM
faba-286	100	22	and	and	CCONJ
faba-286	100	23	tight	tight	ADJ
faba-286	100	24	access	access	NOUN
faba-286	100	25	controls	control	NOUN
faba-286	100	26	,	,	PUNCT
faba-286	100	27	regardless	regardless	ADV
faba-286	100	28	of	of	ADP
faba-286	100	29	whether	whether	SCONJ
faba-286	100	30	a	a	DET
faba-286	100	31	user	user	NOUN
faba-286	100	32	operates	operate	VERB
faba-286	100	33	inside	inside	ADP
faba-286	100	34	or	or	CCONJ
faba-286	100	35	outside	outside	ADP
faba-286	100	36	the	the	DET
faba-286	100	37	organization	organization	NOUN
faba-286	100	38	’s	’s	PART
faba-286	100	39	network	network	NOUN
faba-286	100	40	.	.	PUNCT
faba-286	101	1	unauthorized	unauthorized	ADJ
faba-286	101	2	access	access	NOUN
faba-286	101	3	and	and	CCONJ
faba-286	101	4	internal	internal	ADJ
faba-286	101	5	breaches	breach	NOUN
faba-286	101	6	.	.	PUNCT
faba-286	102	1	risk	risk	NOUN
faba-286	102	2	management	management	NOUN
faba-286	102	3	framework	framework	NOUN
faba-286	102	4	(	(	PUNCT
faba-286	102	5	rmf	rmf	PROPN
faba-286	102	6	)	)	PUNCT
faba-286	102	7	developed	develop	VERB
faba-286	102	8	by	by	ADP
faba-286	102	9	the	the	DET
faba-286	102	10	national	national	PROPN
faba-286	102	11	institute	institute	PROPN
faba-286	102	12	of	of	ADP
faba-286	102	13	standards	standard	NOUN
faba-286	102	14	and	and	CCONJ
faba-286	102	15	technology	technology	NOUN
faba-286	102	16	(	(	PUNCT
faba-286	102	17	nist	nist	NOUN
faba-286	102	18	)	)	PUNCT
faba-286	102	19	,	,	PUNCT
faba-286	102	20	the	the	DET
faba-286	102	21	risk	risk	NOUN
faba-286	102	22	management	management	NOUN
faba-286	102	23	framework	framework	NOUN
faba-286	102	24	(	(	PUNCT
faba-286	102	25	rmf	rmf	PROPN
faba-286	102	26	)	)	PUNCT
faba-286	102	27	provides	provide	VERB
faba-286	102	28	a	a	DET
faba-286	102	29	systematic	systematic	ADJ
faba-286	102	30	method	method	NOUN
faba-286	102	31	for	for	ADP
faba-286	102	32	identifying	identify	VERB
faba-286	102	33	,	,	PUNCT
faba-286	102	34	analyzing	analyzing	NOUN
faba-286	102	35	,	,	PUNCT
faba-286	102	36	and	and	CCONJ
faba-286	102	37	managing	manage	VERB
faba-286	102	38	cybersecurity	cybersecurity	NOUN
faba-286	102	39	risks	risk	NOUN
faba-286	102	40	.	.	PUNCT
faba-286	103	1	this	this	DET
faba-286	103	2	framework	framework	NOUN
faba-286	103	3	enables	enable	VERB
faba-286	103	4	organizations	organization	NOUN
faba-286	103	5	,	,	PUNCT
faba-286	103	6	including	include	VERB
faba-286	103	7	accounting	accounting	NOUN
faba-286	103	8	firms	firm	NOUN
faba-286	103	9	,	,	PUNCT
faba-286	103	10	to	to	PART
faba-286	103	11	better	well	ADV
faba-286	103	12	understand	understand	VERB
faba-286	103	13	their	their	PRON
faba-286	103	14	risk	risk	NOUN
faba-286	103	15	environment	environment	NOUN
faba-286	103	16	and	and	CCONJ
faba-286	103	17	apply	apply	VERB
faba-286	103	18	appropriate	appropriate	ADJ
faba-286	103	19	security	security	NOUN
faba-286	103	20	measures	measure	NOUN
faba-286	103	21	.	.	PUNCT
faba-286	104	1	it	it	PRON
faba-286	104	2	also	also	ADV
faba-286	104	3	assists	assist	VERB
faba-286	104	4	in	in	ADP
faba-286	104	5	prioritizing	prioritize	VERB
faba-286	104	6	cybersecurity	cybersecurity	NOUN
faba-286	104	7	investments	investment	NOUN
faba-286	104	8	based	base	VERB
faba-286	104	9	on	on	ADP
faba-286	104	10	the	the	DET
faba-286	104	11	potential	potential	ADJ
faba-286	104	12	impact	impact	NOUN
faba-286	104	13	of	of	ADP
faba-286	104	14	various	various	ADJ
faba-286	104	15	threats	threat	NOUN
faba-286	104	16	on	on	ADP
faba-286	104	17	financial	financial	ADJ
faba-286	104	18	information	information	NOUN
faba-286	104	19	nist	nist	NOUN
faba-286	104	20	(	(	PUNCT
faba-286	104	21	2016	2016	NUM
faba-286	104	22	)	)	PUNCT
faba-286	104	23	cybersecurity	cybersecurity	NOUN
faba-286	104	24	maturity	maturity	NOUN
faba-286	104	25	the	the	DET
faba-286	104	26	cybersecurity	cybersecurity	NOUN
faba-286	104	27	maturity	maturity	NOUN
faba-286	104	28	model	model	NOUN
faba-286	104	29	measures	measure	VERB
faba-286	104	30	an	an	DET
faba-286	104	31	organization	organization	NOUN
faba-286	104	32	’s	’s	PART
faba-286	104	33	cybersecurity	cybersecurity	NOUN
faba-286	104	34	performance	performance	NOUN
faba-286	104	35	across	across	ADP
faba-286	104	36	several	several	ADJ
faba-286	104	37	critical	critical	ADJ
faba-286	104	38	areas	area	NOUN
faba-286	104	39	,	,	PUNCT
faba-286	104	40	such	such	ADJ
faba-286	104	41	as	as	ADP
faba-286	104	42	risk	risk	NOUN
faba-286	104	43	management	management	NOUN
faba-286	104	44	,	,	PUNCT
faba-286	104	45	response	response	NOUN
faba-286	104	46	to	to	ADP
faba-286	104	47	incidents	incident	NOUN
faba-286	104	48	,	,	PUNCT
faba-286	104	49	and	and	CCONJ
faba-286	104	50	continuous	continuous	ADJ
faba-286	104	51	monitoring	monitoring	NOUN
faba-286	104	52	.	.	PUNCT
faba-286	105	1	it	it	PRON
faba-286	105	2	enables	enable	VERB
faba-286	105	3	accounting	accounting	NOUN
faba-286	105	4	firms	firm	NOUN
faba-286	105	5	to	to	PART
faba-286	105	6	assess	assess	VERB
faba-286	105	7	their	their	PRON
faba-286	105	8	current	current	ADJ
faba-286	105	9	security	security	NOUN
faba-286	105	10	practices	practice	NOUN
faba-286	105	11	and	and	CCONJ
faba-286	105	12	pinpoint	pinpoint	NOUN
faba-286	105	13	areas	area	NOUN
faba-286	105	14	for	for	ADP
faba-286	105	15	improvement	improvement	NOUN
faba-286	105	16	.	.	PUNCT
faba-286	106	1	rabii	rabii	NOUN
faba-286	106	2	et	et	PROPN
faba-286	106	3	al	al	PROPN
faba-286	106	4	.	.	PROPN
faba-286	107	1	(	(	PUNCT
faba-286	107	2	2020	2020	NUM
faba-286	107	3	)	)	PUNCT
faba-286	107	4	principle	principle	NOUN
faba-286	107	5	of	of	ADP
faba-286	107	6	least	least	ADJ
faba-286	107	7	privilege	privilege	VERB
faba-286	107	8	the	the	DET
faba-286	107	9	principle	principle	NOUN
faba-286	107	10	of	of	ADP
faba-286	107	11	least	least	ADJ
faba-286	107	12	privilege	privilege	NOUN
faba-286	107	13	is	be	AUX
faba-286	107	14	a	a	DET
faba-286	107	15	foundational	foundational	ADJ
faba-286	107	16	cybersecurity	cybersecurity	NOUN
faba-286	107	17	concept	concept	NOUN
faba-286	107	18	that	that	PRON
faba-286	107	19	limits	limit	VERB
faba-286	107	20	user	user	NOUN
faba-286	107	21	access	access	NOUN
faba-286	107	22	to	to	ADP
faba-286	107	23	only	only	ADV
faba-286	107	24	the	the	DET
faba-286	107	25	data	datum	NOUN
faba-286	107	26	and	and	CCONJ
faba-286	107	27	systems	system	NOUN
faba-286	107	28	necessary	necessary	ADJ
faba-286	107	29	for	for	ADP
faba-286	107	30	their	their	PRON
faba-286	107	31	roles	role	NOUN
faba-286	107	32	.	.	PUNCT
faba-286	108	1	this	this	DET
faba-286	108	2	approach	approach	NOUN
faba-286	108	3	helps	help	VERB
faba-286	108	4	prevent	prevent	VERB
faba-286	108	5	unauthorized	unauthorized	ADJ
faba-286	108	6	access	access	NOUN
faba-286	108	7	to	to	ADP
faba-286	108	8	sensitive	sensitive	ADJ
faba-286	108	9	financial	financial	ADJ
faba-286	108	10	information	information	NOUN
faba-286	108	11	and	and	CCONJ
faba-286	108	12	minimizes	minimize	VERB
faba-286	108	13	the	the	DET
faba-286	108	14	impact	impact	NOUN
faba-286	108	15	of	of	ADP
faba-286	108	16	insider	insider	NOUN
faba-286	108	17	threats	threat	NOUN
faba-286	108	18	when	when	SCONJ
faba-286	108	19	applied	apply	VERB
faba-286	108	20	effectively	effectively	ADV
faba-286	108	21	in	in	ADP
faba-286	108	22	accounting	accounting	NOUN
faba-286	108	23	settings	setting	NOUN
faba-286	108	24	,	,	PUNCT
faba-286	108	25	it	it	PRON
faba-286	108	26	ensures	ensure	VERB
faba-286	108	27	that	that	SCONJ
faba-286	108	28	employees	employee	NOUN
faba-286	108	29	handle	handle	VERB
faba-286	108	30	only	only	ADV
faba-286	108	31	the	the	DET
faba-286	108	32	information	information	NOUN
faba-286	108	33	relevant	relevant	ADJ
faba-286	108	34	to	to	ADP
faba-286	108	35	their	their	PRON
faba-286	108	36	responsibilities	responsibility	NOUN
faba-286	108	37	,	,	PUNCT
faba-286	108	38	thereby	thereby	ADV
faba-286	108	39	strengthening	strengthen	VERB
faba-286	108	40	data	datum	NOUN
faba-286	108	41	security	security	NOUN
faba-286	108	42	.	.	PUNCT
faba-286	109	1	saltzer	saltzer	NOUN
faba-286	109	2	(	(	PUNCT
faba-286	109	3	1975	1975	NUM
faba-286	109	4	)	)	PUNCT
faba-286	109	5	source	source	NOUN
faba-286	109	6	:	:	PUNCT
faba-286	109	7	derived	derive	VERB
faba-286	109	8	from	from	ADP
faba-286	109	9	a	a	DET
faba-286	109	10	literature	literature	NOUN
faba-286	109	11	review	review	NOUN
faba-286	109	12	by	by	ADP
faba-286	109	13	researcher	researcher	NOUN
faba-286	109	14	.	.	PUNCT
faba-286	110	1	data	datum	NOUN
faba-286	110	2	protection	protection	NOUN
faba-286	110	3	in	in	ADP
faba-286	110	4	the	the	DET
faba-286	110	5	face	face	NOUN
faba-286	110	6	of	of	ADP
faba-286	110	7	digital	digital	ADJ
faba-286	110	8	threats	threat	NOUN
faba-286	110	9	the	the	DET
faba-286	110	10	transmission	transmission	NOUN
faba-286	110	11	of	of	ADP
faba-286	110	12	data	datum	NOUN
faba-286	110	13	across	across	ADP
faba-286	110	14	networks	network	NOUN
faba-286	110	15	that	that	PRON
faba-286	110	16	lack	lack	VERB
faba-286	110	17	robust	robust	ADJ
faba-286	110	18	security	security	NOUN
faba-286	110	19	measures	measure	NOUN
faba-286	110	20	poses	pose	VERB
faba-286	110	21	serious	serious	ADJ
faba-286	110	22	risks	risk	NOUN
faba-286	110	23	to	to	ADP
faba-286	110	24	privacy	privacy	NOUN
faba-286	110	25	and	and	CCONJ
faba-286	110	26	confidentiality	confidentiality	NOUN
faba-286	110	27	.	.	PUNCT
faba-286	111	1	sensitive	sensitive	ADJ
faba-286	111	2	communications	communication	NOUN
faba-286	111	3	,	,	PUNCT
faba-286	111	4	such	such	ADJ
faba-286	111	5	as	as	ADP
faba-286	111	6	emails	email	NOUN
faba-286	111	7	,	,	PUNCT
faba-286	111	8	can	can	AUX
faba-286	111	9	be	be	AUX
faba-286	111	10	intercepted	intercept	VERB
faba-286	111	11	and	and	CCONJ
faba-286	111	12	read	read	VERB
faba-286	111	13	by	by	ADP
faba-286	111	14	unauthorised	unauthorised	ADJ
faba-286	111	15	parties	party	NOUN
faba-286	111	16	,	,	PUNCT
faba-286	111	17	while	while	SCONJ
faba-286	111	18	personal	personal	ADJ
faba-286	111	19	and	and	CCONJ
faba-286	111	20	organizational	organizational	ADJ
faba-286	111	21	data	data	NOUN
faba-286	111	22	files	file	NOUN
faba-286	111	23	may	may	AUX
faba-286	111	24	be	be	AUX
faba-286	111	25	illegally	illegally	ADV
faba-286	111	26	accessed	access	VERB
faba-286	111	27	.	.	PUNCT
faba-286	112	1	these	these	DET
faba-286	112	2	vulnerabilities	vulnerability	NOUN
faba-286	112	3	highlight	highlight	VERB
faba-286	112	4	growing	grow	VERB
faba-286	112	5	concerns	concern	NOUN
faba-286	112	6	about	about	ADP
faba-286	112	7	privacy	privacy	NOUN
faba-286	112	8	violations	violation	NOUN
faba-286	112	9	,	,	PUNCT
faba-286	112	10	particularly	particularly	ADV
faba-286	112	11	as	as	SCONJ
faba-286	112	12	the	the	DET
faba-286	112	13	number	number	NOUN
faba-286	112	14	of	of	ADP
faba-286	112	15	internet	internet	NOUN
faba-286	112	16	users	user	NOUN
faba-286	112	17	and	and	CCONJ
faba-286	112	18	individuals	individual	NOUN
faba-286	112	19	’	'	PUNCT
faba-286	112	20	interacting	interact	VERB
faba-286	112	21	with	with	ADP
faba-286	112	22	information	information	NOUN
faba-286	112	23	systems	system	NOUN
faba-286	112	24	continues	continue	VERB
faba-286	112	25	to	to	PART
faba-286	112	26	rise	rise	VERB
faba-286	112	27	.	.	PUNCT
faba-286	113	1	this	this	DET
faba-286	113	2	situation	situation	NOUN
faba-286	113	3	necessitates	necessitate	VERB
faba-286	113	4	an	an	DET
faba-286	113	5	examination	examination	NOUN
faba-286	113	6	of	of	ADP
faba-286	113	7	the	the	DET
faba-286	113	8	measures	measure	NOUN
faba-286	113	9	implemented	implement	VERB
faba-286	113	10	to	to	PART
faba-286	113	11	safeguard	safeguard	VERB
faba-286	113	12	data	datum	NOUN
faba-286	113	13	against	against	ADP
faba-286	113	14	such	such	ADJ
faba-286	113	15	threats	threat	NOUN
faba-286	113	16	.	.	PUNCT
faba-286	114	1	the	the	DET
faba-286	114	2	united	united	PROPN
faba-286	114	3	nations	nations	PROPN
faba-286	114	4	has	have	AUX
faba-286	114	5	made	make	VERB
faba-286	114	6	substantial	substantial	ADJ
faba-286	114	7	efforts	effort	NOUN
faba-286	114	8	to	to	PART
faba-286	114	9	safeguard	safeguard	VERB
faba-286	114	10	private	private	ADJ
faba-286	114	11	life	life	NOUN
faba-286	114	12	against	against	ADP
faba-286	114	13	technological	technological	ADJ
faba-286	114	14	advancement	advancement	NOUN
faba-286	114	15	and	and	CCONJ
faba-286	114	16	protect	protect	VERB
faba-286	114	17	individuals	individual	NOUN
faba-286	114	18	and	and	CCONJ
faba-286	114	19	their	their	PRON
faba-286	114	20	liberties	liberty	NOUN
faba-286	114	21	from	from	ADP
faba-286	114	22	violation	violation	NOUN
faba-286	114	23	.	.	PUNCT
faba-286	115	1	these	these	DET
faba-286	115	2	endeavors	endeavor	NOUN
faba-286	115	3	culminated	culminate	VERB
faba-286	115	4	in	in	ADP
faba-286	115	5	the	the	DET
faba-286	115	6	inaugural	inaugural	ADJ
faba-286	115	7	international	international	ADJ
faba-286	115	8	conference	conference	NOUN
faba-286	115	9	on	on	ADP
faba-286	115	10	human	human	ADJ
faba-286	115	11	rights	right	NOUN
faba-286	115	12	,	,	PUNCT
faba-286	115	13	convened	convene	VERB
faba-286	115	14	in	in	ADP
faba-286	115	15	tehran	tehran	PROPN
faba-286	115	16	in	in	ADP
faba-286	115	17	1968	1968	NUM
faba-286	115	18	.	.	PUNCT
faba-286	116	1	the	the	DET
faba-286	116	2	conference	conference	NOUN
faba-286	116	3	emphasized	emphasize	VERB
faba-286	116	4	that	that	SCONJ
faba-286	116	5	electronic	electronic	ADJ
faba-286	116	6	computers	computer	NOUN
faba-286	116	7	represent	represent	VERB
faba-286	116	8	the	the	DET
faba-286	116	9	most	most	ADV
faba-286	116	10	significant	significant	ADJ
faba-286	116	11	threat	threat	NOUN
faba-286	116	12	to	to	ADP
faba-286	116	13	privacy	privacy	NOUN
faba-286	116	14	and	and	CCONJ
faba-286	116	15	personal	personal	ADJ
faba-286	116	16	liberty	liberty	NOUN
faba-286	116	17	,	,	PUNCT
faba-286	116	18	as	as	SCONJ
faba-286	116	19	they	they	PRON
faba-286	116	20	serve	serve	VERB
faba-286	116	21	as	as	ADP
faba-286	116	22	modern	modern	ADJ
faba-286	116	23	surveillance	surveillance	NOUN
faba-286	116	24	instruments	instrument	NOUN
faba-286	116	25	and	and	CCONJ
faba-286	116	26	spying	spying	NOUN
faba-286	116	27	tools	tool	NOUN
faba-286	116	28	.	.	PUNCT
faba-286	117	1	when	when	SCONJ
faba-286	117	2	personal	personal	ADJ
faba-286	117	3	information	information	NOUN
faba-286	117	4	is	be	AUX
faba-286	117	5	stored	store	VERB
faba-286	117	6	on	on	ADP
faba-286	117	7	computers	computer	NOUN
faba-286	117	8	and	and	CCONJ
faba-286	117	9	examined	examine	VERB
faba-286	117	10	,	,	PUNCT
faba-286	117	11	it	it	PRON
faba-286	117	12	discloses	disclose	VERB
faba-286	117	13	patterns	pattern	NOUN
faba-286	117	14	of	of	ADP
faba-286	117	15	interaction	interaction	NOUN
faba-286	117	16	and	and	CCONJ
faba-286	117	17	connections	connection	NOUN
faba-286	117	18	(	(	PUNCT
faba-286	117	19	un	un	PROPN
faba-286	117	20	1968	1968	NUM
faba-286	117	21	)	)	PUNCT
faba-286	117	22	.	.	PUNCT
faba-286	118	1	germany	germany	PROPN
faba-286	118	2	was	be	AUX
faba-286	118	3	actually	actually	ADV
faba-286	118	4	the	the	DET
faba-286	118	5	first	first	ADJ
faba-286	118	6	country	country	NOUN
faba-286	118	7	to	to	PART
faba-286	118	8	introduce	introduce	VERB
faba-286	118	9	a	a	DET
faba-286	118	10	legal	legal	ADJ
faba-286	118	11	framework	framework	NOUN
faba-286	118	12	for	for	ADP
faba-286	118	13	data	data	NOUN
faba-286	118	14	privacy	privacy	NOUN
faba-286	118	15	,	,	PUNCT
faba-286	118	16	starting	start	VERB
faba-286	118	17	with	with	ADP
faba-286	118	18	a	a	DET
faba-286	118	19	state	state	NOUN
faba-286	118	20	law	law	NOUN
faba-286	118	21	in	in	ADP
faba-286	118	22	hessen	hessen	NOUN
faba-286	118	23	back	back	ADV
faba-286	118	24	in	in	ADP
faba-286	118	25	1970	1970	NUM
faba-286	118	26	.	.	PUNCT
faba-286	119	1	then	then	ADV
faba-286	119	2	in	in	ADP
faba-286	119	3	1977	1977	NUM
faba-286	119	4	,	,	PUNCT
faba-286	119	5	germany	germany	PROPN
faba-286	119	6	passed	pass	VERB
faba-286	119	7	a	a	DET
faba-286	119	8	national	national	ADJ
faba-286	119	9	data	data	PROPN
faba-286	119	10	protection	protection	NOUN
faba-286	119	11	law	law	NOUN
faba-286	119	12	.	.	PUNCT
faba-286	120	1	other	other	ADJ
faba-286	120	2	countries	country	NOUN
faba-286	120	3	quickly	quickly	ADV
faba-286	120	4	followed	follow	VERB
faba-286	120	5	:	:	PUNCT
faba-286	120	6	sweden	sweden	PROPN
faba-286	120	7	created	create	VERB
faba-286	120	8	a	a	DET
faba-286	120	9	similar	similar	ADJ
faba-286	120	10	law	law	NOUN
faba-286	120	11	in	in	ADP
faba-286	120	12	1973	1973	NUM
faba-286	120	13	,	,	PUNCT
faba-286	120	14	and	and	CCONJ
faba-286	120	15	france	france	PROPN
faba-286	120	16	passed	pass	VERB
faba-286	120	17	its	its	PRON
faba-286	120	18	well	well	ADV
faba-286	120	19	-	-	PUNCT
faba-286	120	20	known	know	VERB
faba-286	120	21	"	"	PUNCT
faba-286	120	22	information	information	NOUN
faba-286	120	23	and	and	CCONJ
faba-286	120	24	freedoms	freedom	VERB
faba-286	120	25	"	"	PUNCT
faba-286	120	26	law	law	NOUN
faba-286	120	27	in	in	ADP
faba-286	120	28	1978	1978	NUM
faba-286	120	29	(	(	PUNCT
faba-286	120	30	mustafa	mustafa	PROPN
faba-286	120	31	2016	2016	NUM
faba-286	120	32	)	)	PUNCT
faba-286	120	33	.	.	PUNCT
faba-286	121	1	canada	canada	PROPN
faba-286	121	2	has	have	AUX
faba-286	121	3	also	also	ADV
faba-286	121	4	passed	pass	VERB
faba-286	121	5	a	a	DET
faba-286	121	6	privacy	privacy	NOUN
faba-286	121	7	law	law	NOUN
faba-286	121	8	that	that	PRON
faba-286	121	9	includes	include	VERB
faba-286	121	10	ten	ten	NUM
faba-286	121	11	key	key	ADJ
faba-286	121	12	principles	principle	NOUN
faba-286	121	13	for	for	ADP
faba-286	121	14	protecting	protect	VERB
faba-286	121	15	personal	personal	ADJ
faba-286	121	16	information	information	NOUN
faba-286	121	17	online	online	ADV
faba-286	121	18	(	(	PUNCT
faba-286	121	19	al	al	PROPN
faba-286	121	20	-	-	PUNCT
faba-286	121	21	shawabkeh	shawabkeh	NOUN
faba-286	121	22	2009	2009	NUM
faba-286	121	23	)	)	PUNCT
faba-286	121	24	.	.	PUNCT
faba-286	122	1	similar	similar	ADJ
faba-286	122	2	protections	protection	NOUN
faba-286	122	3	exist	exist	VERB
faba-286	122	4	in	in	ADP
faba-286	122	5	china	china	PROPN
faba-286	122	6	,	,	PUNCT
faba-286	122	7	austria	austria	PROPN
faba-286	122	8	,	,	PUNCT
faba-286	122	9	and	and	CCONJ
faba-286	122	10	belgium	belgium	NOUN
faba-286	122	11	.	.	PUNCT
faba-286	123	1	in	in	ADP
faba-286	123	2	tunisia	tunisia	PROPN
faba-286	123	3	,	,	PUNCT
faba-286	123	4	lawmakers	lawmaker	NOUN
faba-286	123	5	responded	respond	VERB
faba-286	123	6	to	to	ADP
faba-286	123	7	digital	digital	ADJ
faba-286	123	8	advancements	advancement	NOUN
faba-286	123	9	by	by	ADP
faba-286	123	10	including	include	VERB
faba-286	123	11	data	datum	NOUN
faba-286	123	12	protection	protection	NOUN
faba-286	123	13	rules	rule	NOUN
faba-286	123	14	in	in	ADP
faba-286	123	15	their	their	PRON
faba-286	123	16	2000	2000	NUM
faba-286	123	17	electronic	electronic	ADJ
faba-286	123	18	commerce	commerce	NOUN
faba-286	123	19	law	law	NOUN
faba-286	123	20	,	,	PUNCT
faba-286	123	21	followed	follow	VERB
faba-286	123	22	by	by	ADP
faba-286	123	23	a	a	DET
faba-286	123	24	dedicated	dedicated	ADJ
faba-286	123	25	personal	personal	ADJ
faba-286	123	26	data	datum	NOUN
faba-286	123	27	protection	protection	NOUN
faba-286	123	28	law	law	NOUN
faba-286	123	29	in	in	ADP
faba-286	123	30	2004	2004	NUM
faba-286	123	31	.	.	PUNCT
faba-286	124	1	ali	ali	PROPN
faba-286	124	2	djellaba	djellaba	PROPN
faba-286	124	3	/	/	SYM
faba-286	124	4	finance	finance	NOUN
faba-286	124	5	,	,	PUNCT
faba-286	124	6	accounting	accounting	NOUN
faba-286	124	7	and	and	CCONJ
faba-286	124	8	business	business	NOUN
faba-286	124	9	analysis	analysis	NOUN
faba-286	124	10	,	,	PUNCT
faba-286	124	11	volume	volume	NOUN
faba-286	124	12	7	7	NUM
faba-286	124	13	,	,	PUNCT
faba-286	124	14	issue	issue	NOUN
faba-286	124	15	2	2	NUM
faba-286	124	16	,	,	PUNCT
faba-286	124	17	2025	2025	NUM
faba-286	124	18	213	213	NUM
faba-286	124	19	at	at	ADP
faba-286	124	20	the	the	DET
faba-286	124	21	regional	regional	ADJ
faba-286	124	22	level	level	NOUN
faba-286	124	23	,	,	PUNCT
faba-286	124	24	the	the	DET
faba-286	124	25	council	council	PROPN
faba-286	124	26	of	of	ADP
faba-286	124	27	europe	europe	PROPN
faba-286	124	28	has	have	AUX
faba-286	124	29	assumed	assume	VERB
faba-286	124	30	a	a	DET
faba-286	124	31	vital	vital	ADJ
faba-286	124	32	role	role	NOUN
faba-286	124	33	.	.	PUNCT
faba-286	125	1	the	the	DET
faba-286	125	2	council	council	PROPN
faba-286	125	3	of	of	ADP
faba-286	125	4	europe	europe	PROPN
faba-286	125	5	convention	convention	PROPN
faba-286	125	6	on	on	ADP
faba-286	125	7	the	the	DET
faba-286	125	8	protection	protection	NOUN
faba-286	125	9	of	of	ADP
faba-286	125	10	individuals	individual	NOUN
faba-286	125	11	against	against	ADP
faba-286	125	12	the	the	DET
faba-286	125	13	hazards	hazard	NOUN
faba-286	125	14	of	of	ADP
faba-286	125	15	automated	automate	VERB
faba-286	125	16	processing	processing	NOUN
faba-286	125	17	of	of	ADP
faba-286	125	18	personal	personal	ADJ
faba-286	125	19	data	datum	NOUN
faba-286	125	20	was	be	AUX
faba-286	125	21	signed	sign	VERB
faba-286	125	22	and	and	CCONJ
faba-286	125	23	became	become	VERB
faba-286	125	24	effective	effective	ADJ
faba-286	125	25	in	in	ADP
faba-286	125	26	october	october	PROPN
faba-286	125	27	1958	1958	NUM
faba-286	125	28	(	(	PUNCT
faba-286	125	29	al	al	PROPN
faba-286	125	30	-	-	PUNCT
faba-286	125	31	shawabkeh	shawabkeh	PROPN
faba-286	125	32	2009).moreover	2009).moreover	PROPN
faba-286	125	33	,	,	PUNCT
faba-286	125	34	the	the	DET
faba-286	125	35	council	council	NOUN
faba-286	125	36	has	have	AUX
faba-286	125	37	issued	issue	VERB
faba-286	125	38	several	several	ADJ
faba-286	125	39	recommendations	recommendation	NOUN
faba-286	125	40	to	to	PART
faba-286	125	41	broaden	broaden	VERB
faba-286	125	42	protection	protection	NOUN
faba-286	125	43	,	,	PUNCT
faba-286	125	44	most	most	ADV
faba-286	125	45	notably	notably	ADV
faba-286	125	46	recommendation	recommendation	VERB
faba-286	125	47	no	no	INTJ
faba-286	125	48	.	.	NOUN
faba-286	126	1	13	13	NUM
faba-286	126	2	/	/	SYM
faba-286	126	3	r80	r80	NOUN
faba-286	126	4	in	in	ADP
faba-286	126	5	1980	1980	NUM
faba-286	126	6	concerning	concern	VERB
faba-286	126	7	the	the	DET
faba-286	126	8	exchange	exchange	NOUN
faba-286	126	9	of	of	ADP
faba-286	126	10	legal	legal	ADJ
faba-286	126	11	data	datum	NOUN
faba-286	126	12	related	relate	VERB
faba-286	126	13	to	to	ADP
faba-286	126	14	data	datum	NOUN
faba-286	126	15	protection	protection	NOUN
faba-286	126	16	.	.	PUNCT
faba-286	127	1	oecd	oecd	PROPN
faba-286	127	2	has	have	AUX
faba-286	127	3	also	also	ADV
faba-286	127	4	played	play	VERB
faba-286	127	5	a	a	DET
faba-286	127	6	key	key	ADJ
faba-286	127	7	role	role	NOUN
faba-286	127	8	.	.	PUNCT
faba-286	128	1	the	the	DET
faba-286	128	2	oecd	oecd	PROPN
faba-286	128	3	guidelines	guideline	NOUN
faba-286	128	4	on	on	ADP
faba-286	128	5	privacy	privacy	NOUN
faba-286	128	6	protection	protection	NOUN
faba-286	128	7	and	and	CCONJ
faba-286	128	8	transborder	transborder	NOUN
faba-286	128	9	data	datum	NOUN
faba-286	128	10	flows	flow	NOUN
faba-286	128	11	are	be	AUX
faba-286	128	12	recognized	recognize	VERB
faba-286	128	13	efforts	effort	NOUN
faba-286	128	14	in	in	ADP
faba-286	128	15	this	this	DET
faba-286	128	16	context	context	NOUN
faba-286	128	17	(	(	PUNCT
faba-286	128	18	oecd	oecd	PROPN
faba-286	128	19	2022).the	2022).the	DET
faba-286	128	20	general	general	ADJ
faba-286	128	21	data	datum	NOUN
faba-286	128	22	protection	protection	NOUN
faba-286	128	23	regulation	regulation	NOUN
faba-286	128	24	(	(	PUNCT
faba-286	128	25	gdpr	gdpr	NOUN
faba-286	128	26	)	)	PUNCT
faba-286	128	27	is	be	AUX
faba-286	128	28	the	the	DET
faba-286	128	29	european	european	PROPN
faba-286	128	30	union	union	PROPN
faba-286	128	31	’s	’s	PART
faba-286	128	32	all	all	ADV
faba-286	128	33	-	-	PUNCT
faba-286	128	34	encompassing	encompass	VERB
faba-286	128	35	framework	framework	NOUN
faba-286	128	36	for	for	ADP
faba-286	128	37	securing	secure	VERB
faba-286	128	38	personal	personal	ADJ
faba-286	128	39	data	datum	NOUN
faba-286	128	40	.	.	PUNCT
faba-286	129	1	it	it	PRON
faba-286	129	2	seeks	seek	VERB
faba-286	129	3	to	to	PART
faba-286	129	4	enhance	enhance	VERB
faba-286	129	5	individuals	individual	NOUN
faba-286	129	6	’	'	PUNCT
faba-286	129	7	rights	right	NOUN
faba-286	129	8	to	to	PART
faba-286	129	9	manage	manage	VERB
faba-286	129	10	their	their	PRON
faba-286	129	11	personal	personal	ADJ
faba-286	129	12	information	information	NOUN
faba-286	129	13	and	and	CCONJ
faba-286	129	14	encourage	encourage	VERB
faba-286	129	15	clarity	clarity	NOUN
faba-286	129	16	in	in	ADP
faba-286	129	17	its	its	PRON
faba-286	129	18	acquisition	acquisition	NOUN
faba-286	129	19	and	and	CCONJ
faba-286	129	20	use	use	NOUN
faba-286	129	21	(	(	PUNCT
faba-286	129	22	gdpr	gdpr	NOUN
faba-286	129	23	2025	2025	NUM
faba-286	129	24	)	)	PUNCT
faba-286	129	25	.	.	PUNCT
faba-286	130	1	additionally	additionally	ADV
faba-286	130	2	,	,	PUNCT
faba-286	130	3	the	the	DET
faba-286	130	4	african	african	PROPN
faba-286	130	5	union	union	PROPN
faba-286	130	6	convention	convention	PROPN
faba-286	130	7	on	on	ADP
faba-286	130	8	cybersecurity	cybersecurity	NOUN
faba-286	130	9	and	and	CCONJ
faba-286	130	10	personal	personal	ADJ
faba-286	130	11	data	datum	NOUN
faba-286	130	12	protection	protection	NOUN
faba-286	130	13	of	of	ADP
faba-286	130	14	2014	2014	NUM
faba-286	130	15	guarantees	guarantee	VERB
faba-286	130	16	the	the	DET
faba-286	130	17	right	right	NOUN
faba-286	130	18	to	to	ADP
faba-286	130	19	the	the	DET
faba-286	130	20	integrity	integrity	NOUN
faba-286	130	21	of	of	ADP
faba-286	130	22	personal	personal	ADJ
faba-286	130	23	data	datum	NOUN
faba-286	130	24	.	.	PUNCT
faba-286	131	1	besides	besides	SCONJ
faba-286	131	2	the	the	DET
faba-286	131	3	international	international	ADJ
faba-286	131	4	and	and	CCONJ
faba-286	131	5	regional	regional	ADJ
faba-286	131	6	efforts	effort	NOUN
faba-286	131	7	to	to	PART
faba-286	131	8	protect	protect	VERB
faba-286	131	9	personal	personal	ADJ
faba-286	131	10	data	datum	NOUN
faba-286	131	11	,	,	PUNCT
faba-286	131	12	many	many	ADJ
faba-286	131	13	countries	country	NOUN
faba-286	131	14	and	and	CCONJ
faba-286	131	15	international	international	ADJ
faba-286	131	16	organizations	organization	NOUN
faba-286	131	17	have	have	AUX
faba-286	131	18	created	create	VERB
faba-286	131	19	their	their	PRON
faba-286	131	20	own	own	ADJ
faba-286	131	21	laws	law	NOUN
faba-286	131	22	to	to	PART
faba-286	131	23	deal	deal	VERB
faba-286	131	24	with	with	ADP
faba-286	131	25	this	this	DET
faba-286	131	26	issue	issue	NOUN
faba-286	131	27	.	.	PUNCT
faba-286	132	1	in	in	ADP
faba-286	132	2	algeria	algeria	PROPN
faba-286	132	3	,	,	PUNCT
faba-286	132	4	lawmakers	lawmaker	NOUN
faba-286	132	5	passed	pass	VERB
faba-286	132	6	law	law	NOUN
faba-286	132	7	18	18	NUM
faba-286	132	8	-	-	SYM
faba-286	132	9	07	07	NUM
faba-286	132	10	,	,	PUNCT
faba-286	132	11	which	which	PRON
faba-286	132	12	focuses	focus	VERB
faba-286	132	13	on	on	ADP
faba-286	132	14	protecting	protect	VERB
faba-286	132	15	individuals	individual	NOUN
faba-286	132	16	when	when	SCONJ
faba-286	132	17	their	their	PRON
faba-286	132	18	personal	personal	ADJ
faba-286	132	19	data	data	NOUN
faba-286	132	20	is	be	AUX
faba-286	132	21	being	be	AUX
faba-286	132	22	processed	process	VERB
faba-286	132	23	.	.	PUNCT
faba-286	133	1	the	the	DET
faba-286	133	2	algerian	algerian	ADJ
faba-286	133	3	legislator	legislator	NOUN
faba-286	133	4	provides	provide	VERB
faba-286	133	5	a	a	DET
faba-286	133	6	comprehensive	comprehensive	ADJ
faba-286	133	7	legal	legal	ADJ
faba-286	133	8	definition	definition	NOUN
faba-286	133	9	in	in	ADP
faba-286	133	10	article	article	NOUN
faba-286	133	11	3	3	NUM
faba-286	133	12	of	of	ADP
faba-286	133	13	law	law	NOUN
faba-286	133	14	18	18	NUM
faba-286	133	15	-	-	SYM
faba-286	133	16	07	07	NUM
faba-286	133	17	,	,	PUNCT
faba-286	133	18	characterising	characterise	VERB
faba-286	133	19	personal	personal	ADJ
faba-286	133	20	data	datum	NOUN
faba-286	133	21	as	as	ADP
faba-286	133	22	"	"	PUNCT
faba-286	133	23	any	any	DET
faba-286	133	24	information	information	NOUN
faba-286	133	25	,	,	PUNCT
faba-286	133	26	regardless	regardless	ADV
faba-286	133	27	of	of	ADP
faba-286	133	28	its	its	PRON
faba-286	133	29	basis	basis	NOUN
faba-286	133	30	,	,	PUNCT
faba-286	133	31	related	relate	VERB
faba-286	133	32	to	to	ADP
faba-286	133	33	an	an	DET
faba-286	133	34	identified	identify	VERB
faba-286	133	35	or	or	CCONJ
faba-286	133	36	identifiable	identifiable	ADJ
faba-286	133	37	natural	natural	ADJ
faba-286	133	38	person	person	NOUN
faba-286	133	39	(	(	PUNCT
faba-286	133	40	termed	term	VERB
faba-286	133	41	the	the	DET
faba-286	133	42	data	datum	NOUN
faba-286	133	43	subject	subject	ADJ
faba-286	133	44	)	)	PUNCT
faba-286	133	45	,	,	PUNCT
faba-286	133	46	whether	whether	SCONJ
faba-286	133	47	directly	directly	ADV
faba-286	133	48	or	or	CCONJ
faba-286	133	49	indirectly	indirectly	ADV
faba-286	133	50	through	through	ADP
faba-286	133	51	reference	reference	NOUN
faba-286	133	52	to	to	ADP
faba-286	133	53	an	an	DET
faba-286	133	54	identification	identification	NOUN
faba-286	133	55	number	number	NOUN
faba-286	133	56	or	or	CCONJ
faba-286	133	57	one	one	NUM
faba-286	133	58	/	/	SYM
faba-286	133	59	multiple	multiple	ADJ
faba-286	133	60	elements	element	NOUN
faba-286	133	61	pertaining	pertain	VERB
faba-286	133	62	to	to	ADP
faba-286	133	63	their	their	PRON
faba-286	133	64	physical	physical	ADJ
faba-286	133	65	,	,	PUNCT
faba-286	133	66	physiological	physiological	ADJ
faba-286	133	67	,	,	PUNCT
faba-286	133	68	genetic	genetic	ADJ
faba-286	133	69	,	,	PUNCT
faba-286	133	70	biometric	biometric	ADJ
faba-286	133	71	,	,	PUNCT
faba-286	133	72	psychological	psychological	ADJ
faba-286	133	73	,	,	PUNCT
faba-286	133	74	economic	economic	ADJ
faba-286	133	75	,	,	PUNCT
faba-286	133	76	cultural	cultural	ADJ
faba-286	133	77	or	or	CCONJ
faba-286	133	78	social	social	ADJ
faba-286	133	79	identity	identity	NOUN
faba-286	133	80	.	.	PUNCT
faba-286	133	81	"	"	PUNCT
faba-286	134	1	the	the	DET
faba-286	134	2	same	same	ADJ
faba-286	134	3	legal	legal	ADJ
faba-286	134	4	provision	provision	NOUN
faba-286	134	5	defines	define	VERB
faba-286	134	6	the	the	DET
faba-286	134	7	data	datum	NOUN
faba-286	134	8	subject	subject	ADJ
faba-286	134	9	as	as	ADP
faba-286	134	10	any	any	DET
faba-286	134	11	natural	natural	ADJ
faba-286	134	12	person	person	NOUN
faba-286	134	13	whose	whose	DET
faba-286	134	14	personal	personal	ADJ
faba-286	134	15	data	data	NOUN
faba-286	134	16	undergoes	undergoe	NOUN
faba-286	134	17	processing	processing	NOUN
faba-286	134	18	.	.	PUNCT
faba-286	135	1	furthermore	furthermore	ADV
faba-286	135	2	,	,	PUNCT
faba-286	135	3	the	the	DET
faba-286	135	4	law	law	NOUN
faba-286	135	5	establishes	establish	VERB
faba-286	135	6	that	that	SCONJ
faba-286	135	7	personal	personal	ADJ
faba-286	135	8	data	datum	NOUN
faba-286	135	9	processing	processing	NOUN
faba-286	135	10	constitutes	constitute	VERB
faba-286	135	11	"	"	PUNCT
faba-286	135	12	any	any	DET
faba-286	135	13	operation	operation	NOUN
faba-286	135	14	or	or	CCONJ
faba-286	135	15	set	set	NOUN
faba-286	135	16	of	of	ADP
faba-286	135	17	operations	operation	NOUN
faba-286	135	18	performed	perform	VERB
faba-286	135	19	with	with	ADP
faba-286	135	20	or	or	CCONJ
faba-286	135	21	without	without	ADP
faba-286	135	22	automated	automate	VERB
faba-286	135	23	means	mean	NOUN
faba-286	135	24	on	on	ADP
faba-286	135	25	personal	personal	ADJ
faba-286	135	26	data	datum	NOUN
faba-286	135	27	,	,	PUNCT
faba-286	135	28	including	include	VERB
faba-286	135	29	collection	collection	NOUN
faba-286	135	30	,	,	PUNCT
faba-286	135	31	recording	recording	NOUN
faba-286	135	32	,	,	PUNCT
faba-286	135	33	organization	organization	NOUN
faba-286	135	34	,	,	PUNCT
faba-286	135	35	storage	storage	NOUN
faba-286	135	36	,	,	PUNCT
faba-286	135	37	adaptation	adaptation	NOUN
faba-286	135	38	,	,	PUNCT
faba-286	135	39	alteration	alteration	NOUN
faba-286	135	40	,	,	PUNCT
faba-286	135	41	retrieval	retrieval	NOUN
faba-286	135	42	,	,	PUNCT
faba-286	135	43	consultation	consultation	NOUN
faba-286	135	44	,	,	PUNCT
faba-286	135	45	use	use	NOUN
faba-286	135	46	,	,	PUNCT
faba-286	135	47	communication	communication	NOUN
faba-286	135	48	through	through	ADP
faba-286	135	49	transmission	transmission	NOUN
faba-286	135	50	or	or	CCONJ
faba-286	135	51	publication	publication	NOUN
faba-286	135	52	,	,	PUNCT
faba-286	135	53	alignment	alignment	NOUN
faba-286	135	54	,	,	PUNCT
faba-286	135	55	interconnection	interconnection	NOUN
faba-286	135	56	,	,	PUNCT
faba-286	135	57	blocking	blocking	NOUN
faba-286	135	58	,	,	PUNCT
faba-286	135	59	encryption	encryption	NOUN
faba-286	135	60	,	,	PUNCT
faba-286	135	61	deletion	deletion	NOUN
faba-286	135	62	or	or	CCONJ
faba-286	135	63	destruction	destruction	NOUN
faba-286	135	64	.	.	PUNCT
faba-286	135	65	"	"	PUNCT
faba-286	136	1	some	some	DET
faba-286	136	2	legal	legal	ADJ
faba-286	136	3	interpretations	interpretation	NOUN
faba-286	136	4	specifically	specifically	ADV
faba-286	136	5	define	define	VERB
faba-286	136	6	automated	automate	VERB
faba-286	136	7	processing	processing	NOUN
faba-286	136	8	as	as	ADP
faba-286	136	9	encompassing	encompass	VERB
faba-286	136	10	any	any	DET
faba-286	136	11	process	process	NOUN
faba-286	136	12	or	or	CCONJ
faba-286	136	13	series	series	NOUN
faba-286	136	14	of	of	ADP
faba-286	136	15	processes	process	NOUN
faba-286	136	16	(	(	PUNCT
faba-286	136	17	automated	automated	ADJ
faba-286	136	18	or	or	CCONJ
faba-286	136	19	manual	manual	NOUN
faba-286	136	20	)	)	PUNCT
faba-286	136	21	applied	apply	VERB
faba-286	136	22	to	to	ADP
faba-286	136	23	personal	personal	ADJ
faba-286	136	24	data	datum	NOUN
faba-286	136	25	,	,	PUNCT
faba-286	136	26	covering	cover	VERB
faba-286	136	27	collection	collection	NOUN
faba-286	136	28	,	,	PUNCT
faba-286	136	29	recording	recording	NOUN
faba-286	136	30	,	,	PUNCT
faba-286	136	31	structuring	structuring	NOUN
faba-286	136	32	,	,	PUNCT
faba-286	136	33	preservation	preservation	NOUN
faba-286	136	34	,	,	PUNCT
faba-286	136	35	modification	modification	NOUN
faba-286	136	36	,	,	PUNCT
faba-286	136	37	extraction	extraction	NOUN
faba-286	136	38	access	access	NOUN
faba-286	136	39	,	,	PUNCT
faba-286	136	40	utilisation	utilisation	NOUN
faba-286	136	41	,	,	PUNCT
faba-286	136	42	transmission	transmission	NOUN
faba-286	136	43	,	,	PUNCT
faba-286	136	44	dissemination	dissemination	NOUN
faba-286	136	45	or	or	CCONJ
faba-286	136	46	any	any	DET
faba-286	136	47	other	other	ADJ
faba-286	136	48	form	form	NOUN
faba-286	136	49	of	of	ADP
faba-286	136	50	making	make	VERB
faba-286	136	51	information	information	NOUN
faba-286	136	52	available	available	ADJ
faba-286	136	53	.	.	PUNCT
faba-286	137	1	this	this	DET
faba-286	137	2	law	law	NOUN
faba-286	137	3	was	be	AUX
faba-286	137	4	an	an	DET
faba-286	137	5	important	important	ADJ
faba-286	137	6	step	step	NOUN
faba-286	137	7	forward	forward	ADV
faba-286	137	8	,	,	PUNCT
faba-286	137	9	especially	especially	ADV
faba-286	137	10	because	because	SCONJ
faba-286	137	11	it	it	PRON
faba-286	137	12	introduced	introduce	VERB
faba-286	137	13	the	the	DET
faba-286	137	14	principle	principle	NOUN
faba-286	137	15	of	of	ADP
faba-286	137	16	prior	prior	ADJ
faba-286	137	17	consent	consent	NOUN
faba-286	137	18	,	,	PUNCT
faba-286	137	19	meaning	mean	VERB
faba-286	137	20	no	no	DET
faba-286	137	21	one	one	NOUN
faba-286	137	22	’s	’s	PART
faba-286	137	23	data	datum	NOUN
faba-286	137	24	can	can	AUX
faba-286	137	25	be	be	AUX
faba-286	137	26	used	use	VERB
faba-286	137	27	without	without	ADP
faba-286	137	28	their	their	PRON
faba-286	137	29	clear	clear	ADJ
faba-286	137	30	and	and	CCONJ
faba-286	137	31	direct	direct	ADJ
faba-286	137	32	permission	permission	NOUN
faba-286	137	33	.	.	PUNCT
faba-286	138	1	to	to	PART
faba-286	138	2	make	make	VERB
faba-286	138	3	sure	sure	ADJ
faba-286	138	4	the	the	DET
faba-286	138	5	law	law	NOUN
faba-286	138	6	is	be	AUX
faba-286	138	7	respected	respect	VERB
faba-286	138	8	,	,	PUNCT
faba-286	138	9	algeria	algeria	PROPN
faba-286	138	10	set	set	VERB
faba-286	138	11	up	up	ADP
faba-286	138	12	a	a	DET
faba-286	138	13	body	body	NOUN
faba-286	138	14	called	call	VERB
faba-286	138	15	the	the	DET
faba-286	138	16	national	national	ADJ
faba-286	138	17	authority	authority	NOUN
faba-286	138	18	for	for	ADP
faba-286	138	19	the	the	DET
faba-286	138	20	protection	protection	NOUN
faba-286	138	21	of	of	ADP
faba-286	138	22	personal	personal	ADJ
faba-286	138	23	data	datum	NOUN
faba-286	138	24	.	.	PUNCT
faba-286	139	1	its	its	PRON
faba-286	139	2	job	job	NOUN
faba-286	139	3	is	be	AUX
faba-286	139	4	to	to	PART
faba-286	139	5	ensure	ensure	VERB
faba-286	139	6	that	that	SCONJ
faba-286	139	7	the	the	DET
faba-286	139	8	use	use	NOUN
faba-286	139	9	of	of	ADP
faba-286	139	10	modern	modern	ADJ
faba-286	139	11	technology	technology	NOUN
faba-286	139	12	does	do	AUX
faba-286	139	13	n’t	not	PART
faba-286	139	14	threaten	threaten	VERB
faba-286	139	15	people	people	NOUN
faba-286	139	16	’s	’s	PART
faba-286	139	17	rights	right	NOUN
faba-286	139	18	,	,	PUNCT
faba-286	139	19	freedoms	freedom	NOUN
faba-286	139	20	,	,	PUNCT
faba-286	139	21	or	or	CCONJ
faba-286	139	22	private	private	ADJ
faba-286	139	23	lives	life	NOUN
faba-286	139	24	.	.	PUNCT
faba-286	140	1	research	research	NOUN
faba-286	140	2	methodology	methodology	NOUN
faba-286	140	3	research	research	NOUN
faba-286	140	4	design	design	NOUN
faba-286	140	5	the	the	DET
faba-286	140	6	study	study	NOUN
faba-286	140	7	follows	follow	VERB
faba-286	140	8	a	a	DET
faba-286	140	9	case	case	NOUN
faba-286	140	10	study	study	NOUN
faba-286	140	11	design	design	NOUN
faba-286	140	12	using	use	VERB
faba-286	140	13	annaba	annaba	PROPN
faba-286	140	14	port	port	NOUN
faba-286	140	15	enterprise	enterprise	NOUN
faba-286	140	16	as	as	ADP
faba-286	140	17	a	a	DET
faba-286	140	18	representative	representative	ADJ
faba-286	140	19	example	example	NOUN
faba-286	140	20	of	of	ADP
faba-286	140	21	the	the	DET
faba-286	140	22	cybersecurity	cybersecurity	NOUN
faba-286	140	23	concerns	concern	NOUN
faba-286	140	24	in	in	ADP
faba-286	140	25	algerian	algerian	ADJ
faba-286	140	26	ports	port	NOUN
faba-286	140	27	.	.	PUNCT
faba-286	141	1	this	this	DET
faba-286	141	2	approach	approach	NOUN
faba-286	141	3	has	have	AUX
faba-286	141	4	been	be	AUX
faba-286	141	5	possible	possible	ADJ
faba-286	141	6	because	because	SCONJ
faba-286	141	7	of	of	ADP
faba-286	141	8	the	the	DET
faba-286	141	9	methodological	methodological	ADJ
faba-286	141	10	freedom	freedom	NOUN
faba-286	141	11	available	available	ADJ
faba-286	141	12	in	in	ADP
faba-286	141	13	case	case	NOUN
faba-286	141	14	studies	study	NOUN
faba-286	141	15	which	which	PRON
faba-286	141	16	permits	permit	VERB
faba-286	141	17	collection	collection	NOUN
faba-286	141	18	of	of	ADP
faba-286	141	19	rich	rich	ADJ
faba-286	141	20	data	datum	NOUN
faba-286	141	21	about	about	ADP
faba-286	141	22	the	the	DET
faba-286	141	23	phenomenon	phenomenon	NOUN
faba-286	141	24	of	of	ADP
faba-286	141	25	interest	interest	NOUN
faba-286	141	26	within	within	ADP
faba-286	141	27	the	the	DET
faba-286	141	28	context	context	NOUN
faba-286	141	29	in	in	ADP
faba-286	141	30	which	which	PRON
faba-286	141	31	it	it	PRON
faba-286	141	32	arises	arise	VERB
faba-286	141	33	.	.	PUNCT
faba-286	142	1	instrument	instrument	NOUN
faba-286	142	2	construction	construction	NOUN
faba-286	142	3	the	the	DET
faba-286	142	4	interview	interview	NOUN
faba-286	142	5	is	be	AUX
faba-286	142	6	the	the	DET
faba-286	142	7	most	most	ADV
faba-286	142	8	appropriate	appropriate	ADJ
faba-286	142	9	tool	tool	NOUN
faba-286	142	10	for	for	ADP
faba-286	142	11	exploring	explore	VERB
faba-286	142	12	this	this	DET
faba-286	142	13	topic	topic	NOUN
faba-286	142	14	because	because	SCONJ
faba-286	142	15	it	it	PRON
faba-286	142	16	provides	provide	VERB
faba-286	142	17	detailed	detailed	ADJ
faba-286	142	18	insights	insight	NOUN
faba-286	142	19	into	into	ADP
faba-286	142	20	the	the	DET
faba-286	142	21	phenomenon	phenomenon	NOUN
faba-286	142	22	.	.	PUNCT
faba-286	143	1	the	the	DET
faba-286	143	2	interview	interview	NOUN
faba-286	143	3	plans	plan	NOUN
faba-286	143	4	,	,	PUNCT
faba-286	143	5	which	which	PRON
faba-286	143	6	include	include	VERB
faba-286	143	7	three	three	NUM
faba-286	143	8	sections	section	NOUN
faba-286	143	9	,	,	PUNCT
faba-286	143	10	were	be	AUX
faba-286	143	11	created	create	VERB
faba-286	143	12	based	base	VERB
faba-286	143	13	on	on	ADP
faba-286	143	14	existing	exist	VERB
faba-286	143	15	research	research	NOUN
faba-286	143	16	and	and	CCONJ
faba-286	143	17	adjusted	adjust	VERB
faba-286	143	18	to	to	PART
faba-286	143	19	fit	fit	VERB
faba-286	143	20	the	the	DET
faba-286	143	21	current	current	ADJ
faba-286	143	22	context	context	NOUN
faba-286	143	23	in	in	ADP
faba-286	143	24	algeria	algeria	PROPN
faba-286	143	25	,	,	PUNCT
faba-286	143	26	and	and	CCONJ
faba-286	143	27	then	then	ADV
faba-286	143	28	it	it	PRON
faba-286	143	29	was	be	AUX
faba-286	143	30	presented	present	VERB
faba-286	143	31	to	to	ADP
faba-286	143	32	arbitration	arbitration	NOUN
faba-286	143	33	for	for	ADP
faba-286	143	34	revision	revision	NOUN
faba-286	143	35	(	(	PUNCT
faba-286	143	36	appendix1	appendix1	NOUN
faba-286	143	37	)	)	PUNCT
faba-286	143	38	.	.	PUNCT
faba-286	144	1	data	datum	NOUN
faba-286	144	2	collection	collection	NOUN
faba-286	144	3	methods	method	NOUN
faba-286	144	4	the	the	DET
faba-286	144	5	research	research	NOUN
faba-286	144	6	utilises	utilise	VERB
faba-286	144	7	a	a	DET
faba-286	144	8	variety	variety	NOUN
faba-286	144	9	of	of	ADP
faba-286	144	10	primary	primary	ADJ
faba-286	144	11	and	and	CCONJ
faba-286	144	12	secondary	secondary	ADJ
faba-286	144	13	data	datum	NOUN
faba-286	144	14	sources	source	NOUN
faba-286	144	15	:	:	PUNCT
faba-286	144	16	primary	primary	ADJ
faba-286	144	17	data	datum	NOUN
faba-286	144	18	:	:	PUNCT
faba-286	144	19	the	the	DET
faba-286	144	20	study	study	NOUN
faba-286	144	21	evaluated	evaluate	VERB
faba-286	144	22	the	the	DET
faba-286	144	23	level	level	NOUN
faba-286	144	24	of	of	ADP
faba-286	144	25	awareness	awareness	NOUN
faba-286	144	26	of	of	ADP
faba-286	144	27	cybersecurity	cybersecurity	NOUN
faba-286	144	28	threats	threat	NOUN
faba-286	144	29	,	,	PUNCT
faba-286	144	30	system	system	NOUN
faba-286	144	31	vulnerabilities	vulnerability	NOUN
faba-286	144	32	,	,	PUNCT
faba-286	144	33	and	and	CCONJ
faba-286	144	34	gaps	gap	NOUN
faba-286	144	35	in	in	ADP
faba-286	144	36	compliance	compliance	NOUN
faba-286	144	37	among	among	ADP
faba-286	144	38	it	it	PRON
faba-286	144	39	and	and	CCONJ
faba-286	144	40	accounting	accounting	NOUN
faba-286	144	41	personnel	personnel	NOUN
faba-286	144	42	through	through	ADP
faba-286	144	43	interviews	interview	NOUN
faba-286	144	44	and	and	CCONJ
faba-286	144	45	direct	direct	ADJ
faba-286	144	46	structured	structured	ADJ
faba-286	144	47	observations	observation	NOUN
faba-286	144	48	“	"	PUNCT
faba-286	144	49	data	datum	NOUN
faba-286	144	50	for	for	ADP
faba-286	144	51	methodological	methodological	ADJ
faba-286	144	52	triangulation	triangulation	NOUN
faba-286	144	53	.	.	PUNCT
faba-286	144	54	”	"	PUNCT
faba-286	145	1	secondary	secondary	ADJ
faba-286	145	2	data	datum	NOUN
faba-286	145	3	:	:	PUNCT
faba-286	145	4	the	the	DET
faba-286	145	5	study	study	NOUN
faba-286	145	6	has	have	AUX
faba-286	145	7	relied	rely	VERB
faba-286	145	8	significantly	significantly	ADV
faba-286	145	9	on	on	ADP
faba-286	145	10	available	available	ADJ
faba-286	145	11	literature	literature	NOUN
faba-286	145	12	,	,	PUNCT
faba-286	145	13	including	include	VERB
faba-286	145	14	government	government	NOUN
faba-286	145	15	documents	document	NOUN
faba-286	145	16	,	,	PUNCT
faba-286	145	17	textbooks	textbook	NOUN
faba-286	145	18	,	,	PUNCT
faba-286	145	19	and	and	CCONJ
faba-286	145	20	peer	peer	NOUN
faba-286	145	21	-	-	PUNCT
faba-286	145	22	reviewed	review	VERB
faba-286	145	23	articles	article	NOUN
faba-286	145	24	(	(	PUNCT
faba-286	145	25	for	for	ADP
faba-286	145	26	example	example	NOUN
faba-286	145	27	,	,	PUNCT
faba-286	145	28	law	law	NOUN
faba-286	145	29	18	18	NUM
faba-286	145	30	-	-	SYM
faba-286	145	31	07	07	NUM
faba-286	145	32	on	on	ADP
faba-286	145	33	the	the	DET
faba-286	145	34	protection	protection	NOUN
faba-286	145	35	of	of	ADP
faba-286	145	36	personal	personal	ADJ
faba-286	145	37	data	datum	NOUN
faba-286	145	38	,	,	PUNCT
faba-286	145	39	and	and	CCONJ
faba-286	145	40	international	international	ADJ
faba-286	145	41	standards	standard	NOUN
faba-286	145	42	like	like	ADP
faba-286	145	43	the	the	DET
faba-286	145	44	gdpr	gdpr	NOUN
faba-286	145	45	,	,	PUNCT
faba-286	145	46	iso	iso	NOUN
faba-286	145	47	/	/	SYM
faba-286	145	48	iec	iec	PROPN
faba-286	145	49	27001	27001	NUM
faba-286	145	50	,	,	PUNCT
faba-286	145	51	and	and	CCONJ
faba-286	145	52	aicpa	aicpa	VERB
faba-286	145	53	’s	’s	PART
faba-286	145	54	trust	trust	NOUN
faba-286	145	55	services	service	NOUN
faba-286	145	56	framework	framework	NOUN
faba-286	145	57	)	)	PUNCT
faba-286	145	58	.	.	PUNCT
faba-286	146	1	ali	ali	PROPN
faba-286	146	2	djellaba	djellaba	PROPN
faba-286	146	3	/	/	SYM
faba-286	146	4	finance	finance	NOUN
faba-286	146	5	,	,	PUNCT
faba-286	146	6	accounting	accounting	NOUN
faba-286	146	7	and	and	CCONJ
faba-286	146	8	business	business	NOUN
faba-286	146	9	analysis	analysis	NOUN
faba-286	146	10	,	,	PUNCT
faba-286	146	11	volume	volume	NOUN
faba-286	146	12	7	7	NUM
faba-286	146	13	,	,	PUNCT
faba-286	146	14	issue	issue	NOUN
faba-286	146	15	2	2	NUM
faba-286	146	16	,	,	PUNCT
faba-286	146	17	2025	2025	NUM
faba-286	146	18	214	214	NUM
faba-286	146	19	research	research	NOUN
faba-286	146	20	scope	scope	NOUN
faba-286	146	21	annaba	annaba	PROPN
faba-286	146	22	port	port	PROPN
faba-286	146	23	enterprise	enterprise	NOUN
faba-286	146	24	was	be	AUX
faba-286	146	25	selected	select	VERB
faba-286	146	26	as	as	ADP
faba-286	146	27	a	a	DET
faba-286	146	28	representative	representative	ADJ
faba-286	146	29	case	case	NOUN
faba-286	146	30	study	study	NOUN
faba-286	146	31	due	due	ADP
faba-286	146	32	to	to	ADP
faba-286	146	33	its	its	PRON
faba-286	146	34	similar	similar	ADJ
faba-286	146	35	state	state	NOUN
faba-286	146	36	-	-	PUNCT
faba-286	146	37	owned	own	VERB
faba-286	146	38	structure	structure	NOUN
faba-286	146	39	and	and	CCONJ
faba-286	146	40	regulatory	regulatory	ADJ
faba-286	146	41	environment	environment	NOUN
faba-286	146	42	shared	share	VERB
faba-286	146	43	with	with	ADP
faba-286	146	44	algeria	algeria	PROPN
faba-286	146	45	's	's	PART
faba-286	146	46	other	other	ADJ
faba-286	146	47	major	major	ADJ
faba-286	146	48	commercial	commercial	ADJ
faba-286	146	49	ports	port	NOUN
faba-286	146	50	,	,	PUNCT
faba-286	146	51	focusing	focus	VERB
faba-286	146	52	on	on	ADP
faba-286	146	53	the	the	DET
faba-286	146	54	integration	integration	NOUN
faba-286	146	55	of	of	ADP
faba-286	146	56	accounting	accounting	NOUN
faba-286	146	57	systems	system	NOUN
faba-286	146	58	with	with	ADP
faba-286	146	59	cybersecurity	cybersecurity	NOUN
faba-286	146	60	protocols	protocol	NOUN
faba-286	146	61	.	.	PUNCT
faba-286	147	1	it	it	PRON
faba-286	147	2	does	do	AUX
faba-286	147	3	not	not	PART
faba-286	147	4	discuss	discuss	VERB
faba-286	147	5	the	the	DET
faba-286	147	6	it	it	PRON
faba-286	147	7	infrastructure	infrastructure	NOUN
faba-286	147	8	's	's	PART
faba-286	147	9	topology	topology	NOUN
faba-286	147	10	,	,	PUNCT
faba-286	147	11	rather	rather	ADV
faba-286	147	12	its	its	PRON
faba-286	147	13	relevance	relevance	NOUN
faba-286	147	14	to	to	ADP
faba-286	147	15	the	the	DET
faba-286	147	16	security	security	NOUN
faba-286	147	17	and	and	CCONJ
faba-286	147	18	integrity	integrity	NOUN
faba-286	147	19	of	of	ADP
faba-286	147	20	accounting	accounting	NOUN
faba-286	147	21	information	information	NOUN
faba-286	147	22	.	.	PUNCT
faba-286	148	1	analytical	analytical	ADJ
faba-286	148	2	framework	framework	NOUN
faba-286	148	3	in	in	ADP
faba-286	148	4	interrogating	interrogate	VERB
faba-286	148	5	the	the	DET
faba-286	148	6	gathered	gather	VERB
faba-286	148	7	data	datum	NOUN
faba-286	148	8	,	,	PUNCT
faba-286	148	9	a	a	DET
faba-286	148	10	thematic	thematic	ADJ
faba-286	148	11	content	content	NOUN
faba-286	148	12	analysis	analysis	NOUN
faba-286	148	13	approach	approach	NOUN
faba-286	148	14	was	be	AUX
faba-286	148	15	adopted	adopt	VERB
faba-286	148	16	.	.	PUNCT
faba-286	149	1	this	this	PRON
faba-286	149	2	included	include	VERB
faba-286	149	3	:	:	PUNCT
faba-286	149	4	coding	code	VERB
faba-286	149	5	data	datum	NOUN
faba-286	149	6	based	base	VERB
faba-286	149	7	on	on	ADP
faba-286	149	8	confidentiality	confidentiality	NOUN
faba-286	149	9	,	,	PUNCT
faba-286	149	10	system	system	NOUN
faba-286	149	11	vulnerabilities	vulnerability	NOUN
faba-286	149	12	vis	vis	X
faba-286	149	13	-	-	PUNCT
faba-286	149	14	a	a	DET
faba-286	149	15	-	-	PUNCT
faba-286	149	16	vis	vis	X
faba-286	149	17	data	data	NOUN
faba-286	149	18	consciousness	consciousness	NOUN
faba-286	149	19	sophistication	sophistication	NOUN
faba-286	149	20	,	,	PUNCT
faba-286	149	21	and	and	CCONJ
faba-286	149	22	compliance	compliance	NOUN
faba-286	149	23	to	to	ADP
faba-286	149	24	regulation	regulation	NOUN
faba-286	149	25	as	as	SCONJ
faba-286	149	26	guided	guide	VERB
faba-286	149	27	by	by	ADP
faba-286	149	28	law	law	NOUN
faba-286	149	29	themes	theme	NOUN
faba-286	149	30	;	;	PUNCT
faba-286	149	31	tracking	track	VERB
faba-286	149	32	implementation	implementation	NOUN
faba-286	149	33	gaps	gap	NOUN
faba-286	149	34	between	between	ADP
faba-286	149	35	cybersecurity	cybersecurity	NOUN
faba-286	149	36	and	and	CCONJ
faba-286	149	37	qualitative	qualitative	ADJ
faba-286	149	38	indicators	indicator	NOUN
faba-286	149	39	of	of	ADP
faba-286	149	40	accounting	account	VERB
faba-286	149	41	information	information	NOUN
faba-286	149	42	systems	system	NOUN
faba-286	149	43	(	(	PUNCT
faba-286	149	44	e.g.	e.g.	ADV
faba-286	149	45	reliance	reliance	NOUN
faba-286	149	46	,	,	PUNCT
faba-286	149	47	precision	precision	NOUN
faba-286	149	48	,	,	PUNCT
faba-286	149	49	comprehensiveness	comprehensiveness	NOUN
faba-286	149	50	:	:	PUNCT
faba-286	149	51	timeliness	timeliness	NOUN
faba-286	149	52	)	)	PUNCT
faba-286	149	53	;	;	PUNCT
faba-286	149	54	examining	examine	VERB
faba-286	149	55	data	datum	NOUN
faba-286	149	56	from	from	ADP
faba-286	149	57	annaba	annaba	PROPN
faba-286	149	58	port	port	NOUN
faba-286	149	59	against	against	ADP
faba-286	149	60	global	global	ADJ
faba-286	149	61	standards	standard	NOUN
faba-286	149	62	.	.	PUNCT
faba-286	150	1	result	result	NOUN
faba-286	150	2	and	and	CCONJ
faba-286	150	3	discussion	discussion	NOUN
faba-286	150	4	at	at	ADP
faba-286	150	5	annaba	annaba	PROPN
faba-286	150	6	port	port	NOUN
faba-286	150	7	enterprise	enterprise	NOUN
faba-286	150	8	,	,	PUNCT
faba-286	150	9	accounting	accounting	NOUN
faba-286	150	10	is	be	AUX
faba-286	150	11	much	much	ADV
faba-286	150	12	more	more	ADJ
faba-286	150	13	than	than	ADP
faba-286	150	14	compliance	compliance	NOUN
faba-286	150	15	with	with	ADP
faba-286	150	16	laws	law	NOUN
faba-286	150	17	and	and	CCONJ
faba-286	150	18	regulations	regulation	NOUN
faba-286	150	19	;	;	PUNCT
faba-286	150	20	it	it	PRON
faba-286	150	21	is	be	AUX
faba-286	150	22	the	the	DET
faba-286	150	23	key	key	ADJ
faba-286	150	24	enabler	enabler	NOUN
faba-286	150	25	of	of	ADP
faba-286	150	26	operational	operational	ADJ
faba-286	150	27	effectiveness	effectiveness	NOUN
faba-286	150	28	and	and	CCONJ
faba-286	150	29	fostering	foster	VERB
faba-286	150	30	trust	trust	NOUN
faba-286	150	31	among	among	ADP
faba-286	150	32	stakeholders	stakeholder	NOUN
faba-286	150	33	.	.	PUNCT
faba-286	151	1	well	well	ADV
faba-286	151	2	-	-	PUNCT
faba-286	151	3	kept	keep	VERB
faba-286	151	4	financial	financial	ADJ
faba-286	151	5	records	record	NOUN
faba-286	151	6	allow	allow	VERB
faba-286	151	7	the	the	DET
faba-286	151	8	port	port	NOUN
faba-286	151	9	to	to	PART
faba-286	151	10	effectively	effectively	ADV
faba-286	151	11	manage	manage	VERB
faba-286	151	12	resources	resource	NOUN
faba-286	151	13	,	,	PUNCT
faba-286	151	14	eliminate	eliminate	VERB
faba-286	151	15	unnecessary	unnecessary	ADJ
faba-286	151	16	spending	spending	NOUN
faba-286	151	17	,	,	PUNCT
faba-286	151	18	and	and	CCONJ
faba-286	151	19	streamline	streamline	VERB
faba-286	151	20	processes	process	NOUN
faba-286	151	21	.	.	PUNCT
faba-286	152	1	the	the	DET
faba-286	152	2	ability	ability	NOUN
faba-286	152	3	to	to	PART
faba-286	152	4	see	see	VERB
faba-286	152	5	accounts	account	NOUN
faba-286	152	6	helps	help	VERB
faba-286	152	7	the	the	DET
faba-286	152	8	credibility	credibility	NOUN
faba-286	152	9	of	of	ADP
faba-286	152	10	the	the	DET
faba-286	152	11	stakeholders	stakeholder	NOUN
faba-286	152	12	,	,	PUNCT
faba-286	152	13	while	while	SCONJ
faba-286	152	14	the	the	DET
faba-286	152	15	reliable	reliable	ADJ
faba-286	152	16	accounting	accounting	NOUN
faba-286	152	17	data	datum	NOUN
faba-286	152	18	smoothens	smoothen	VERB
faba-286	152	19	the	the	DET
faba-286	152	20	audits	audits	NOUN
faba-286	152	21	,	,	PUNCT
faba-286	152	22	lowering	lower	VERB
faba-286	152	23	the	the	DET
faba-286	152	24	chances	chance	NOUN
faba-286	152	25	of	of	ADP
faba-286	152	26	incurring	incur	VERB
faba-286	152	27	fines	fine	NOUN
faba-286	152	28	or	or	CCONJ
faba-286	152	29	getting	getting	AUX
faba-286	152	30	embroiled	embroil	VERB
faba-286	152	31	in	in	ADP
faba-286	152	32	legal	legal	ADJ
faba-286	152	33	issues	issue	NOUN
faba-286	152	34	.	.	PUNCT
faba-286	153	1	like	like	ADP
faba-286	153	2	all	all	DET
faba-286	153	3	other	other	ADJ
faba-286	153	4	algerian	algerian	ADJ
faba-286	153	5	port	port	NOUN
faba-286	153	6	enterprises	enterprise	NOUN
faba-286	153	7	,	,	PUNCT
faba-286	153	8	this	this	DET
faba-286	153	9	port	port	NOUN
faba-286	153	10	also	also	ADV
faba-286	153	11	uses	use	VERB
faba-286	153	12	digital	digital	ADJ
faba-286	153	13	technology	technology	NOUN
faba-286	153	14	,	,	PUNCT
faba-286	153	15	which	which	PRON
faba-286	153	16	in	in	ADP
faba-286	153	17	itself	itself	PRON
faba-286	153	18	poses	pose	VERB
faba-286	153	19	a	a	DET
faba-286	153	20	threat	threat	NOUN
faba-286	153	21	of	of	ADP
faba-286	153	22	cyberattacks	cyberattack	NOUN
faba-286	153	23	.	.	PUNCT
faba-286	154	1	such	such	ADJ
faba-286	154	2	breaches	breach	NOUN
faba-286	154	3	can	can	AUX
faba-286	154	4	interfere	interfere	VERB
faba-286	154	5	with	with	ADP
faba-286	154	6	company	company	NOUN
faba-286	154	7	operations	operation	NOUN
faba-286	154	8	,	,	PUNCT
faba-286	154	9	expose	expose	VERB
faba-286	154	10	confidential	confidential	ADJ
faba-286	154	11	information	information	NOUN
faba-286	154	12	,	,	PUNCT
faba-286	154	13	or	or	CCONJ
faba-286	154	14	alter	alter	VERB
faba-286	154	15	financial	financial	ADJ
faba-286	154	16	statements	statement	NOUN
faba-286	154	17	,	,	PUNCT
faba-286	154	18	all	all	PRON
faba-286	154	19	of	of	ADP
faba-286	154	20	which	which	PRON
faba-286	154	21	can	can	AUX
faba-286	154	22	severely	severely	ADV
faba-286	154	23	impair	impair	VERB
faba-286	154	24	the	the	DET
faba-286	154	25	organization	organization	NOUN
faba-286	154	26	.	.	PUNCT
faba-286	155	1	the	the	DET
faba-286	155	2	results	result	NOUN
faba-286	155	3	presented	present	VERB
faba-286	155	4	below	below	ADV
faba-286	155	5	are	be	AUX
faba-286	155	6	derived	derive	VERB
faba-286	155	7	from	from	ADP
faba-286	155	8	a	a	DET
faba-286	155	9	methodologically	methodologically	ADV
faba-286	155	10	triangulated	triangulate	VERB
faba-286	155	11	approach	approach	NOUN
faba-286	155	12	.	.	PUNCT
faba-286	156	1	this	this	DET
faba-286	156	2	approach	approach	NOUN
faba-286	156	3	relied	rely	VERB
faba-286	156	4	on	on	ADP
faba-286	156	5	direct	direct	ADJ
faba-286	156	6	structured	structured	ADJ
faba-286	156	7	observations	observation	NOUN
faba-286	156	8	of	of	ADP
faba-286	156	9	specific	specific	ADJ
faba-286	156	10	accounting	accounting	NOUN
faba-286	156	11	and	and	CCONJ
faba-286	156	12	security	security	NOUN
faba-286	156	13	protocols	protocol	NOUN
faba-286	156	14	,	,	PUNCT
faba-286	156	15	complemented	complement	VERB
faba-286	156	16	by	by	ADP
faba-286	156	17	structured	structured	ADJ
faba-286	156	18	interviews	interview	NOUN
faba-286	156	19	conducted	conduct	VERB
faba-286	156	20	with	with	ADP
faba-286	156	21	a	a	DET
faba-286	156	22	sample	sample	NOUN
faba-286	156	23	of	of	ADP
faba-286	156	24	16	16	NUM
faba-286	156	25	senior	senior	ADJ
faba-286	156	26	employees	employee	NOUN
faba-286	156	27	from	from	ADP
faba-286	156	28	the	the	DET
faba-286	156	29	financial	financial	ADJ
faba-286	156	30	and	and	CCONJ
faba-286	156	31	accounting	accounting	NOUN
faba-286	156	32	departments	department	NOUN
faba-286	156	33	at	at	ADP
faba-286	156	34	the	the	DET
faba-286	156	35	annaba	annaba	PROPN
faba-286	156	36	port	port	NOUN
faba-286	156	37	enterprise	enterprise	NOUN
faba-286	156	38	.	.	PUNCT
faba-286	157	1	this	this	DET
faba-286	157	2	combined	combine	VERB
faba-286	157	3	evidence	evidence	NOUN
faba-286	157	4	base	base	NOUN
faba-286	157	5	provided	provide	VERB
faba-286	157	6	both	both	CCONJ
faba-286	157	7	the	the	DET
faba-286	157	8	self	self	NOUN
faba-286	157	9	-	-	PUNCT
faba-286	157	10	reported	report	VERB
faba-286	157	11	data	datum	NOUN
faba-286	157	12	and	and	CCONJ
faba-286	157	13	observed	observed	ADJ
faba-286	157	14	practice	practice	NOUN
faba-286	157	15	,	,	PUNCT
faba-286	157	16	yielding	yield	VERB
faba-286	157	17	the	the	DET
faba-286	157	18	following	follow	VERB
faba-286	157	19	findings	finding	NOUN
faba-286	157	20	:	:	PUNCT
faba-286	157	21	table	table	NOUN
faba-286	157	22	3	3	NUM
faba-286	157	23	.	.	PUNCT
faba-286	157	24	interview	interview	NOUN
faba-286	157	25	results	result	NOUN
faba-286	157	26	axis	axis	ADJ
faba-286	157	27	dimension	dimension	NOUN
faba-286	157	28	results	result	VERB
faba-286	157	29	training	training	NOUN
faba-286	157	30	and	and	CCONJ
faba-286	157	31	cybersecurity	cybersecurity	NOUN
faba-286	157	32	awareness	awareness	NOUN
faba-286	157	33	information	information	NOUN
faba-286	157	34	security	security	NOUN
faba-286	157	35	training	train	VERB
faba-286	157	36	only	only	ADV
faba-286	157	37	7	7	NUM
faba-286	157	38	employees	employee	NOUN
faba-286	157	39	(	(	PUNCT
faba-286	157	40	43.75	43.75	NUM
faba-286	157	41	%	%	NOUN
faba-286	157	42	)	)	PUNCT
faba-286	157	43	reported	report	VERB
faba-286	157	44	receiving	receive	VERB
faba-286	157	45	training	training	NOUN
faba-286	157	46	on	on	ADP
faba-286	157	47	how	how	SCONJ
faba-286	157	48	to	to	PART
faba-286	157	49	secure	secure	VERB
faba-286	157	50	systems	system	NOUN
faba-286	157	51	and	and	CCONJ
faba-286	157	52	networks	network	NOUN
faba-286	157	53	,	,	PUNCT
faba-286	157	54	while	while	SCONJ
faba-286	157	55	9	9	NUM
faba-286	157	56	employees	employee	NOUN
faba-286	157	57	(	(	PUNCT
faba-286	157	58	56.25	56.25	NUM
faba-286	157	59	%	%	NOUN
faba-286	157	60	)	)	PUNCT
faba-286	157	61	had	have	AUX
faba-286	157	62	not	not	PART
faba-286	157	63	received	receive	VERB
faba-286	157	64	any	any	DET
faba-286	157	65	such	such	ADJ
faba-286	157	66	training	training	NOUN
faba-286	157	67	.	.	PUNCT
faba-286	158	1	awareness	awareness	NOUN
faba-286	158	2	of	of	ADP
faba-286	158	3	cyber	cyber	PROPN
faba-286	158	4	risks	risk	NOUN
faba-286	158	5	10	10	NUM
faba-286	158	6	employees	employee	NOUN
faba-286	158	7	(	(	PUNCT
faba-286	158	8	62.5	62.5	NUM
faba-286	158	9	%	%	NOUN
faba-286	158	10	)	)	PUNCT
faba-286	158	11	stated	state	VERB
faba-286	158	12	that	that	SCONJ
faba-286	158	13	they	they	PRON
faba-286	158	14	are	be	AUX
faba-286	158	15	aware	aware	ADJ
faba-286	158	16	of	of	ADP
faba-286	158	17	the	the	DET
faba-286	158	18	risks	risk	NOUN
faba-286	158	19	associated	associate	VERB
faba-286	158	20	with	with	ADP
faba-286	158	21	using	use	VERB
faba-286	158	22	open	open	ADJ
faba-286	158	23	networks	network	NOUN
faba-286	158	24	and	and	CCONJ
faba-286	158	25	unsafe	unsafe	ADJ
faba-286	158	26	software	software	NOUN
faba-286	158	27	.	.	PUNCT
faba-286	159	1	on	on	ADP
faba-286	159	2	the	the	DET
faba-286	159	3	other	other	ADJ
faba-286	159	4	hand	hand	NOUN
faba-286	159	5	,	,	PUNCT
faba-286	159	6	only	only	ADV
faba-286	159	7	3	3	NUM
faba-286	159	8	employees	employee	NOUN
faba-286	159	9	(	(	PUNCT
faba-286	159	10	18.75	18.75	NUM
faba-286	159	11	%	%	NOUN
faba-286	159	12	)	)	PUNCT
faba-286	159	13	admitted	admit	VERB
faba-286	159	14	to	to	ADP
faba-286	159	15	being	be	AUX
faba-286	159	16	unaware	unaware	ADJ
faba-286	159	17	of	of	ADP
faba-286	159	18	these	these	DET
faba-286	159	19	risks	risk	NOUN
faba-286	159	20	.	.	PUNCT
faba-286	160	1	adherence	adherence	NOUN
faba-286	160	2	to	to	ADP
faba-286	160	3	security	security	NOUN
faba-286	160	4	procedures	procedure	NOUN
faba-286	160	5	11	11	NUM
faba-286	160	6	employees	employee	NOUN
faba-286	160	7	(	(	PUNCT
faba-286	160	8	68.75	68.75	NUM
faba-286	160	9	%	%	NOUN
faba-286	160	10	)	)	PUNCT
faba-286	160	11	acknowledged	acknowledge	VERB
faba-286	160	12	personally	personally	ADV
faba-286	160	13	following	follow	VERB
faba-286	160	14	the	the	DET
faba-286	160	15	enterprise	enterprise	NOUN
faba-286	160	16	's	's	PART
faba-286	160	17	security	security	NOUN
faba-286	160	18	procedures	procedure	NOUN
faba-286	160	19	.	.	PUNCT
faba-286	161	1	meanwhile	meanwhile	ADV
faba-286	161	2	,	,	PUNCT
faba-286	161	3	5	5	NUM
faba-286	161	4	employees	employee	NOUN
faba-286	161	5	(	(	PUNCT
faba-286	161	6	31.25	31.25	NUM
faba-286	161	7	%	%	NOUN
faba-286	161	8	)	)	PUNCT
faba-286	161	9	did	do	AUX
faba-286	161	10	not	not	PART
faba-286	161	11	adhere	adhere	VERB
faba-286	161	12	to	to	ADP
faba-286	161	13	these	these	DET
faba-286	161	14	procedures	procedure	NOUN
faba-286	161	15	.	.	PUNCT
faba-286	162	1	human	human	ADJ
faba-286	162	2	error	error	NOUN
faba-286	162	3	all	all	DET
faba-286	162	4	participants	participant	NOUN
faba-286	162	5	(	(	PUNCT
faba-286	162	6	100	100	NUM
faba-286	162	7	%	%	NOUN
faba-286	162	8	)	)	PUNCT
faba-286	162	9	agreed	agree	VERB
faba-286	162	10	that	that	SCONJ
faba-286	162	11	human	human	ADJ
faba-286	162	12	error	error	NOUN
faba-286	162	13	is	be	AUX
faba-286	162	14	one	one	NUM
faba-286	162	15	of	of	ADP
faba-286	162	16	the	the	DET
faba-286	162	17	main	main	ADJ
faba-286	162	18	challenges	challenge	NOUN
faba-286	162	19	in	in	ADP
faba-286	162	20	protecting	protect	VERB
faba-286	162	21	data	datum	NOUN
faba-286	162	22	within	within	ADP
faba-286	162	23	the	the	DET
faba-286	162	24	internal	internal	ADJ
faba-286	162	25	network	network	NOUN
faba-286	162	26	of	of	ADP
faba-286	162	27	the	the	DET
faba-286	162	28	organization	organization	NOUN
faba-286	162	29	.	.	PUNCT
faba-286	163	1	technical	technical	ADJ
faba-286	163	2	infrastructure	infrastructure	PROPN
faba-286	163	3	information	information	NOUN
faba-286	163	4	systems	system	NOUN
faba-286	163	5	10	10	NUM
faba-286	163	6	employees	employee	NOUN
faba-286	163	7	(	(	PUNCT
faba-286	163	8	62.5	62.5	NUM
faba-286	163	9	%	%	NOUN
faba-286	163	10	)	)	PUNCT
faba-286	163	11	confirmed	confirm	VERB
faba-286	163	12	that	that	SCONJ
faba-286	163	13	the	the	DET
faba-286	163	14	enterprise	enterprise	NOUN
faba-286	163	15	uses	use	VERB
faba-286	163	16	modern	modern	ADJ
faba-286	163	17	systems	system	NOUN
faba-286	163	18	equipped	equip	VERB
faba-286	163	19	with	with	ADP
faba-286	163	20	encryption	encryption	NOUN
faba-286	163	21	and	and	CCONJ
faba-286	163	22	authentication	authentication	NOUN
faba-286	163	23	.	.	PUNCT
faba-286	164	1	however	however	ADV
faba-286	164	2	,	,	PUNCT
faba-286	164	3	6	6	NUM
faba-286	164	4	employees	employee	NOUN
faba-286	164	5	(	(	PUNCT
faba-286	164	6	37.5	37.5	NUM
faba-286	164	7	%	%	NOUN
faba-286	164	8	)	)	PUNCT
faba-286	164	9	disagreed	disagree	VERB
faba-286	164	10	.	.	PUNCT
faba-286	165	1	internal	internal	ADJ
faba-286	165	2	network	network	NOUN
faba-286	165	3	protection	protection	NOUN
faba-286	165	4	8	8	NUM
faba-286	165	5	employees	employee	NOUN
faba-286	165	6	(	(	PUNCT
faba-286	165	7	50	50	NUM
faba-286	165	8	%	%	NOUN
faba-286	165	9	)	)	PUNCT
faba-286	165	10	stated	state	VERB
faba-286	165	11	that	that	SCONJ
faba-286	165	12	the	the	DET
faba-286	165	13	internal	internal	ADJ
faba-286	165	14	network	network	NOUN
faba-286	165	15	is	be	AUX
faba-286	165	16	secured	secure	VERB
faba-286	165	17	with	with	ADP
faba-286	165	18	a	a	DET
faba-286	165	19	firewall	firewall	NOUN
faba-286	165	20	and	and	CCONJ
faba-286	165	21	anti	anti	ADJ
faba-286	165	22	-	-	ADJ
faba-286	165	23	intrusion	intrusion	ADJ
faba-286	165	24	software	software	NOUN
faba-286	165	25	.	.	PUNCT
faba-286	166	1	in	in	ADP
faba-286	166	2	contrast	contrast	NOUN
faba-286	166	3	,	,	PUNCT
faba-286	166	4	5	5	NUM
faba-286	166	5	employees	employee	NOUN
faba-286	166	6	(	(	PUNCT
faba-286	166	7	31.25	31.25	NUM
faba-286	166	8	%	%	NOUN
faba-286	166	9	)	)	PUNCT
faba-286	166	10	said	say	VERB
faba-286	166	11	otherwise	otherwise	ADV
faba-286	166	12	.	.	PUNCT
faba-286	167	1	data	datum	NOUN
faba-286	167	2	backup	backup	PROPN
faba-286	167	3	all	all	DET
faba-286	167	4	participants	participant	NOUN
faba-286	167	5	(	(	PUNCT
faba-286	167	6	100	100	NUM
faba-286	167	7	%	%	NOUN
faba-286	167	8	)	)	PUNCT
faba-286	167	9	reported	report	VERB
faba-286	167	10	that	that	SCONJ
faba-286	167	11	regular	regular	ADJ
faba-286	167	12	backups	backup	NOUN
faba-286	167	13	of	of	ADP
faba-286	167	14	the	the	DET
faba-286	167	15	accounting	accounting	NOUN
faba-286	167	16	system	system	NOUN
faba-286	167	17	’s	’s	PART
faba-286	167	18	data	datum	NOUN
faba-286	167	19	are	be	AUX
faba-286	167	20	performed	perform	VERB
faba-286	167	21	.	.	PUNCT
faba-286	168	1	access	access	NOUN
faba-286	168	2	control	control	PROPN
faba-286	168	3	14	14	NUM
faba-286	168	4	employees	employee	NOUN
faba-286	168	5	(	(	PUNCT
faba-286	168	6	87.5	87.5	NUM
faba-286	168	7	%	%	NOUN
faba-286	168	8	)	)	PUNCT
faba-286	168	9	confirmed	confirm	VERB
faba-286	168	10	the	the	DET
faba-286	168	11	existence	existence	NOUN
faba-286	168	12	of	of	ADP
faba-286	168	13	a	a	DET
faba-286	168	14	system	system	NOUN
faba-286	168	15	that	that	PRON
faba-286	168	16	controls	control	VERB
faba-286	168	17	access	access	NOUN
faba-286	168	18	permissions	permission	NOUN
faba-286	168	19	.	.	PUNCT
faba-286	169	1	only	only	ADV
faba-286	169	2	2	2	NUM
faba-286	169	3	employees	employee	NOUN
faba-286	169	4	(	(	PUNCT
faba-286	169	5	12.5	12.5	NUM
faba-286	169	6	%	%	NOUN
faba-286	169	7	)	)	PUNCT
faba-286	169	8	ali	ali	PROPN
faba-286	169	9	djellaba	djellaba	PROPN
faba-286	169	10	/	/	SYM
faba-286	169	11	finance	finance	NOUN
faba-286	169	12	,	,	PUNCT
faba-286	169	13	accounting	accounting	NOUN
faba-286	169	14	and	and	CCONJ
faba-286	169	15	business	business	NOUN
faba-286	169	16	analysis	analysis	NOUN
faba-286	169	17	,	,	PUNCT
faba-286	169	18	volume	volume	NOUN
faba-286	169	19	7	7	NUM
faba-286	169	20	,	,	PUNCT
faba-286	169	21	issue	issue	NOUN
faba-286	169	22	2	2	NUM
faba-286	169	23	,	,	PUNCT
faba-286	169	24	2025	2025	NUM
faba-286	169	25	215	215	NUM
faba-286	169	26	axis	axis	NOUN
faba-286	169	27	dimension	dimension	NOUN
faba-286	169	28	results	result	NOUN
faba-286	169	29	did	do	AUX
faba-286	169	30	not	not	PART
faba-286	169	31	observe	observe	VERB
faba-286	169	32	such	such	DET
faba-286	169	33	a	a	DET
faba-286	169	34	system	system	NOUN
faba-286	169	35	.	.	PUNCT
faba-286	170	1	legal	legal	ADJ
faba-286	170	2	and	and	CCONJ
faba-286	170	3	regulatory	regulatory	ADJ
faba-286	170	4	framework	framework	NOUN
faba-286	170	5	existence	existence	NOUN
faba-286	170	6	of	of	ADP
faba-286	170	7	national	national	ADJ
faba-286	170	8	legislation	legislation	NOUN
faba-286	170	9	11	11	NUM
faba-286	170	10	employees	employee	NOUN
faba-286	170	11	(	(	PUNCT
faba-286	170	12	68.75	68.75	NUM
faba-286	170	13	%	%	NOUN
faba-286	170	14	)	)	PUNCT
faba-286	170	15	confirmed	confirm	VERB
faba-286	170	16	the	the	DET
faba-286	170	17	existence	existence	NOUN
faba-286	170	18	of	of	ADP
faba-286	170	19	national	national	ADJ
faba-286	170	20	legislation	legislation	NOUN
faba-286	170	21	to	to	PART
faba-286	170	22	protect	protect	VERB
faba-286	170	23	systems	system	NOUN
faba-286	170	24	.	.	PUNCT
faba-286	171	1	5	5	NUM
faba-286	171	2	employees	employee	NOUN
faba-286	171	3	(	(	PUNCT
faba-286	171	4	31.25	31.25	NUM
faba-286	171	5	%	%	NOUN
faba-286	171	6	)	)	PUNCT
faba-286	171	7	remained	remain	VERB
faba-286	171	8	neutral	neutral	ADJ
faba-286	171	9	.	.	PUNCT
faba-286	172	1	compliance	compliance	NOUN
faba-286	172	2	with	with	ADP
faba-286	172	3	legislation	legislation	NOUN
faba-286	172	4	12	12	NUM
faba-286	172	5	employees	employee	NOUN
faba-286	172	6	(	(	PUNCT
faba-286	172	7	75	75	NUM
faba-286	172	8	%	%	NOUN
faba-286	172	9	)	)	PUNCT
faba-286	172	10	reported	report	VERB
faba-286	172	11	that	that	SCONJ
faba-286	172	12	the	the	DET
faba-286	172	13	enterprise	enterprise	NOUN
faba-286	172	14	complies	comply	VERB
faba-286	172	15	with	with	ADP
faba-286	172	16	regulations	regulation	NOUN
faba-286	172	17	related	relate	VERB
faba-286	172	18	to	to	ADP
faba-286	172	19	digital	digital	ADJ
faba-286	172	20	data	data	NOUN
faba-286	172	21	protection	protection	NOUN
faba-286	172	22	.	.	PUNCT
faba-286	173	1	only	only	ADV
faba-286	173	2	1	1	NUM
faba-286	173	3	employee	employee	NOUN
faba-286	173	4	(	(	PUNCT
faba-286	173	5	6.25	6.25	NUM
faba-286	173	6	%	%	NOUN
faba-286	173	7	)	)	PUNCT
faba-286	173	8	denied	deny	VERB
faba-286	173	9	this	this	PRON
faba-286	173	10	,	,	PUNCT
faba-286	173	11	while	while	SCONJ
faba-286	173	12	3	3	NUM
faba-286	173	13	employees	employee	NOUN
faba-286	173	14	(	(	PUNCT
faba-286	173	15	18.75	18.75	NUM
faba-286	173	16	%	%	NOUN
faba-286	173	17	)	)	PUNCT
faba-286	173	18	were	be	AUX
faba-286	173	19	neutral	neutral	ADJ
faba-286	173	20	.	.	PUNCT
faba-286	174	1	internal	internal	ADJ
faba-286	174	2	guidelines	guideline	NOUN
faba-286	174	3	10	10	NUM
faba-286	174	4	employees	employee	NOUN
faba-286	174	5	(	(	PUNCT
faba-286	174	6	62.5	62.5	NUM
faba-286	174	7	%	%	NOUN
faba-286	174	8	)	)	PUNCT
faba-286	174	9	confirmed	confirm	VERB
faba-286	174	10	the	the	DET
faba-286	174	11	presence	presence	NOUN
faba-286	174	12	of	of	ADP
faba-286	174	13	clear	clear	ADJ
faba-286	174	14	internal	internal	ADJ
faba-286	174	15	instructions	instruction	NOUN
faba-286	174	16	for	for	ADP
faba-286	174	17	handling	handle	VERB
faba-286	174	18	cyber	cyber	NOUN
faba-286	174	19	incidents	incident	NOUN
faba-286	174	20	.	.	PUNCT
faba-286	175	1	3	3	NUM
faba-286	175	2	employees	employee	NOUN
faba-286	175	3	(	(	PUNCT
faba-286	175	4	18.75	18.75	NUM
faba-286	175	5	%	%	NOUN
faba-286	175	6	)	)	PUNCT
faba-286	175	7	denied	deny	VERB
faba-286	175	8	the	the	DET
faba-286	175	9	existence	existence	NOUN
faba-286	175	10	of	of	ADP
faba-286	175	11	such	such	ADJ
faba-286	175	12	guidelines	guideline	NOUN
faba-286	175	13	,	,	PUNCT
faba-286	175	14	and	and	CCONJ
faba-286	175	15	another	another	DET
faba-286	175	16	3	3	NUM
faba-286	175	17	were	be	AUX
faba-286	175	18	neutral	neutral	ADJ
faba-286	175	19	.	.	PUNCT
faba-286	176	1	legal	legal	ADJ
faba-286	176	2	actions	action	NOUN
faba-286	176	3	13	13	NUM
faba-286	176	4	employees	employee	NOUN
faba-286	176	5	(	(	PUNCT
faba-286	176	6	81.25	81.25	NUM
faba-286	176	7	%	%	NOUN
faba-286	176	8	)	)	PUNCT
faba-286	176	9	indicated	indicate	VERB
faba-286	176	10	that	that	SCONJ
faba-286	176	11	legal	legal	ADJ
faba-286	176	12	measures	measure	NOUN
faba-286	176	13	are	be	AUX
faba-286	176	14	taken	take	VERB
faba-286	176	15	in	in	ADP
faba-286	176	16	case	case	NOUN
faba-286	176	17	of	of	ADP
faba-286	176	18	a	a	DET
faba-286	176	19	breach	breach	NOUN
faba-286	176	20	,	,	PUNCT
faba-286	176	21	while	while	SCONJ
faba-286	176	22	3	3	NUM
faba-286	176	23	employees	employee	NOUN
faba-286	176	24	(	(	PUNCT
faba-286	176	25	18.75	18.75	NUM
faba-286	176	26	%	%	NOUN
faba-286	176	27	)	)	PUNCT
faba-286	176	28	remained	remain	VERB
faba-286	176	29	neutral	neutral	ADJ
faba-286	176	30	.	.	PUNCT
faba-286	177	1	source	source	NOUN
faba-286	177	2	:	:	PUNCT
faba-286	177	3	data	datum	NOUN
faba-286	177	4	processed	process	VERB
faba-286	177	5	from	from	ADP
faba-286	177	6	observations	observation	NOUN
faba-286	177	7	and	and	CCONJ
faba-286	177	8	interviews	interview	NOUN
faba-286	177	9	(	(	PUNCT
faba-286	177	10	q2	q2	NOUN
faba-286	177	11	2025	2025	NUM
faba-286	177	12	)	)	PUNCT
faba-286	177	13	.	.	PUNCT
faba-286	178	1	the	the	DET
faba-286	178	2	data	data	NOUN
faba-286	178	3	shows	show	VERB
faba-286	178	4	that	that	SCONJ
faba-286	178	5	while	while	SCONJ
faba-286	178	6	the	the	DET
faba-286	178	7	enterprise	enterprise	NOUN
faba-286	178	8	makes	make	VERB
faba-286	178	9	efforts	effort	NOUN
faba-286	178	10	to	to	PART
faba-286	178	11	train	train	VERB
faba-286	178	12	employees	employee	NOUN
faba-286	178	13	in	in	ADP
faba-286	178	14	cybersecurity	cybersecurity	NOUN
faba-286	178	15	,	,	PUNCT
faba-286	178	16	the	the	DET
faba-286	178	17	level	level	NOUN
faba-286	178	18	of	of	ADP
faba-286	178	19	actual	actual	ADJ
faba-286	178	20	implementation	implementation	NOUN
faba-286	178	21	of	of	ADP
faba-286	178	22	this	this	DET
faba-286	178	23	training	training	NOUN
faba-286	178	24	varies	varie	NOUN
faba-286	178	25	.	.	PUNCT
faba-286	179	1	a	a	DET
faba-286	179	2	majority	majority	NOUN
faba-286	179	3	of	of	ADP
faba-286	179	4	respondents	respondent	NOUN
faba-286	179	5	indicated	indicate	VERB
faba-286	179	6	they	they	PRON
faba-286	179	7	had	have	AUX
faba-286	179	8	received	receive	VERB
faba-286	179	9	some	some	DET
faba-286	179	10	form	form	NOUN
faba-286	179	11	of	of	ADP
faba-286	179	12	cybersecurity	cybersecurity	NOUN
faba-286	179	13	training	training	NOUN
faba-286	179	14	,	,	PUNCT
faba-286	179	15	yet	yet	CCONJ
faba-286	179	16	a	a	DET
faba-286	179	17	notable	notable	ADJ
faba-286	179	18	portion	portion	NOUN
faba-286	179	19	remained	remain	VERB
faba-286	179	20	neutral	neutral	ADJ
faba-286	179	21	or	or	CCONJ
faba-286	179	22	stated	state	VERB
faba-286	179	23	otherwise	otherwise	ADV
faba-286	179	24	,	,	PUNCT
faba-286	179	25	which	which	PRON
faba-286	179	26	points	point	VERB
faba-286	179	27	to	to	PART
faba-286	179	28	inconsistency	inconsistency	NOUN
faba-286	179	29	in	in	ADP
faba-286	179	30	training	training	NOUN
faba-286	179	31	coverage	coverage	NOUN
faba-286	179	32	.	.	PUNCT
faba-286	180	1	awareness	awareness	NOUN
faba-286	180	2	of	of	ADP
faba-286	180	3	cyber	cyber	PROPN
faba-286	180	4	risks	risk	NOUN
faba-286	180	5	is	be	AUX
faba-286	180	6	relatively	relatively	ADV
faba-286	180	7	high	high	ADJ
faba-286	180	8	,	,	PUNCT
faba-286	180	9	but	but	CCONJ
faba-286	180	10	there	there	PRON
faba-286	180	11	are	be	VERB
faba-286	180	12	still	still	ADV
faba-286	180	13	gaps	gap	NOUN
faba-286	180	14	,	,	PUNCT
faba-286	180	15	particularly	particularly	ADV
faba-286	180	16	concerning	concern	VERB
faba-286	180	17	risky	risky	ADJ
faba-286	180	18	behaviours	behaviour	NOUN
faba-286	180	19	such	such	ADJ
faba-286	180	20	as	as	ADP
faba-286	180	21	the	the	DET
faba-286	180	22	use	use	NOUN
faba-286	180	23	of	of	ADP
faba-286	180	24	open	open	ADJ
faba-286	180	25	networks	network	NOUN
faba-286	180	26	or	or	CCONJ
faba-286	180	27	unverified	unverified	ADJ
faba-286	180	28	software	software	NOUN
faba-286	180	29	.	.	PUNCT
faba-286	181	1	this	this	PRON
faba-286	181	2	leaves	leave	VERB
faba-286	181	3	them	they	PRON
faba-286	181	4	open	open	ADJ
faba-286	181	5	to	to	ADP
faba-286	181	6	phishing	phishe	VERB
faba-286	181	7	,	,	PUNCT
faba-286	181	8	social	social	ADJ
faba-286	181	9	engineering	engineering	NOUN
faba-286	181	10	,	,	PUNCT
faba-286	181	11	and	and	CCONJ
faba-286	181	12	even	even	ADV
faba-286	181	13	inadvertent	inadvertent	ADJ
faba-286	181	14	data	datum	NOUN
faba-286	181	15	breaches	breach	NOUN
faba-286	181	16	.	.	PUNCT
faba-286	182	1	there	there	PRON
faba-286	182	2	were	be	VERB
faba-286	182	3	no	no	DET
faba-286	182	4	routine	routine	ADJ
faba-286	182	5	training	training	NOUN
faba-286	182	6	sessions	session	NOUN
faba-286	182	7	or	or	CCONJ
faba-286	182	8	mock	mock	ADJ
faba-286	182	9	exercises	exercise	NOUN
faba-286	182	10	conducted	conduct	VERB
faba-286	182	11	.	.	PUNCT
faba-286	183	1	furthermore	furthermore	ADV
faba-286	183	2	,	,	PUNCT
faba-286	183	3	while	while	SCONJ
faba-286	183	4	many	many	ADJ
faba-286	183	5	employees	employee	NOUN
faba-286	183	6	report	report	VERB
faba-286	183	7	adhering	adhere	VERB
faba-286	183	8	to	to	ADP
faba-286	183	9	security	security	NOUN
faba-286	183	10	protocols	protocol	NOUN
faba-286	183	11	,	,	PUNCT
faba-286	183	12	human	human	ADJ
faba-286	183	13	error	error	NOUN
faba-286	183	14	continues	continue	VERB
faba-286	183	15	to	to	PART
faba-286	183	16	pose	pose	VERB
faba-286	183	17	the	the	DET
faba-286	183	18	most	most	ADV
faba-286	183	19	significant	significant	ADJ
faba-286	183	20	threat	threat	NOUN
faba-286	183	21	to	to	ADP
faba-286	183	22	information	information	NOUN
faba-286	183	23	system	system	NOUN
faba-286	183	24	protection	protection	NOUN
faba-286	183	25	,	,	PUNCT
faba-286	183	26	as	as	SCONJ
faba-286	183	27	acknowledged	acknowledge	VERB
faba-286	183	28	unanimously	unanimously	ADV
faba-286	183	29	by	by	ADP
faba-286	183	30	the	the	DET
faba-286	183	31	respondents	respondent	NOUN
faba-286	183	32	.	.	PUNCT
faba-286	184	1	the	the	DET
faba-286	184	2	results	result	NOUN
faba-286	184	3	suggest	suggest	VERB
faba-286	184	4	that	that	SCONJ
faba-286	184	5	the	the	DET
faba-286	184	6	enterprise	enterprise	NOUN
faba-286	184	7	uses	use	VERB
faba-286	184	8	moderately	moderately	ADV
faba-286	184	9	up	up	ADP
faba-286	184	10	-	-	PUNCT
faba-286	184	11	to	to	ADP
faba-286	184	12	-	-	PUNCT
faba-286	184	13	date	date	NOUN
faba-286	184	14	information	information	NOUN
faba-286	184	15	systems	system	NOUN
faba-286	184	16	,	,	PUNCT
faba-286	184	17	protected	protect	VERB
faba-286	184	18	by	by	ADP
faba-286	184	19	encryption	encryption	NOUN
faba-286	184	20	,	,	PUNCT
faba-286	184	21	authentication	authentication	NOUN
faba-286	184	22	tools	tool	NOUN
faba-286	184	23	,	,	PUNCT
faba-286	184	24	and	and	CCONJ
faba-286	184	25	internal	internal	ADJ
faba-286	184	26	firewalls	firewall	NOUN
faba-286	184	27	.	.	PUNCT
faba-286	185	1	however	however	ADV
faba-286	185	2	,	,	PUNCT
faba-286	185	3	there	there	PRON
faba-286	185	4	is	be	VERB
faba-286	185	5	still	still	ADV
faba-286	185	6	room	room	NOUN
faba-286	185	7	for	for	ADP
faba-286	185	8	improvement	improvement	NOUN
faba-286	185	9	,	,	PUNCT
faba-286	185	10	especially	especially	ADV
faba-286	185	11	in	in	ADP
faba-286	185	12	areas	area	NOUN
faba-286	185	13	such	such	ADJ
faba-286	185	14	as	as	ADP
faba-286	185	15	backup	backup	ADJ
faba-286	185	16	frequency	frequency	NOUN
faba-286	185	17	and	and	CCONJ
faba-286	185	18	more	more	ADV
faba-286	185	19	precise	precise	ADJ
faba-286	185	20	control	control	NOUN
faba-286	185	21	over	over	ADP
faba-286	185	22	access	access	NOUN
faba-286	185	23	permissions	permission	NOUN
faba-286	185	24	.	.	PUNCT
faba-286	186	1	the	the	DET
faba-286	186	2	existence	existence	NOUN
faba-286	186	3	of	of	ADP
faba-286	186	4	access	access	NOUN
faba-286	186	5	control	control	NOUN
faba-286	186	6	systems	system	NOUN
faba-286	186	7	is	be	AUX
faba-286	186	8	a	a	DET
faba-286	186	9	positive	positive	ADJ
faba-286	186	10	indicator	indicator	NOUN
faba-286	186	11	,	,	PUNCT
faba-286	186	12	yet	yet	CCONJ
faba-286	186	13	it	it	PRON
faba-286	186	14	must	must	AUX
faba-286	186	15	be	be	AUX
faba-286	186	16	supported	support	VERB
faba-286	186	17	by	by	ADP
faba-286	186	18	periodic	periodic	ADJ
faba-286	186	19	audits	audit	NOUN
faba-286	186	20	and	and	CCONJ
faba-286	186	21	stricter	strict	ADJ
faba-286	186	22	implementation	implementation	NOUN
faba-286	186	23	protocols	protocol	NOUN
faba-286	186	24	to	to	PART
faba-286	186	25	minimize	minimize	VERB
faba-286	186	26	vulnerabilities	vulnerability	NOUN
faba-286	186	27	.	.	PUNCT
faba-286	187	1	in	in	ADP
faba-286	187	2	addition	addition	NOUN
faba-286	187	3	to	to	ADP
faba-286	187	4	the	the	DET
faba-286	187	5	threats	threat	NOUN
faba-286	187	6	of	of	ADP
faba-286	187	7	keeping	keep	VERB
faba-286	187	8	data	datum	NOUN
faba-286	187	9	private	private	ADJ
faba-286	187	10	,	,	PUNCT
faba-286	187	11	the	the	DET
faba-286	187	12	port	port	NOUN
faba-286	187	13	enterprise	enterprise	NOUN
faba-286	187	14	does	do	AUX
faba-286	187	15	not	not	PART
faba-286	187	16	have	have	VERB
faba-286	187	17	basic	basic	ADJ
faba-286	187	18	encryption	encryption	NOUN
faba-286	187	19	policies	policy	NOUN
faba-286	187	20	,	,	PUNCT
faba-286	187	21	protocols	protocol	NOUN
faba-286	187	22	,	,	PUNCT
faba-286	187	23	or	or	CCONJ
faba-286	187	24	measures	measure	NOUN
faba-286	187	25	on	on	ADP
faba-286	187	26	ports	port	NOUN
faba-286	187	27	and	and	CCONJ
faba-286	187	28	interdepartmental	interdepartmental	ADJ
faba-286	187	29	communication	communication	NOUN
faba-286	187	30	for	for	ADP
faba-286	187	31	sensitive	sensitive	ADJ
faba-286	187	32	financial	financial	ADJ
faba-286	187	33	documents	document	NOUN
faba-286	187	34	.	.	PUNCT
faba-286	188	1	this	this	PRON
faba-286	188	2	puts	put	VERB
faba-286	188	3	at	at	ADP
faba-286	188	4	risk	risk	NOUN
faba-286	188	5	the	the	DET
faba-286	188	6	confidentiality	confidentiality	NOUN
faba-286	188	7	of	of	ADP
faba-286	188	8	financial	financial	ADJ
faba-286	188	9	reports	report	NOUN
faba-286	188	10	;	;	PUNCT
faba-286	188	11	they	they	PRON
faba-286	188	12	may	may	AUX
faba-286	188	13	be	be	AUX
faba-286	188	14	leaked	leak	VERB
faba-286	188	15	and/or	and/or	CCONJ
faba-286	188	16	tampered	tamper	VERB
faba-286	188	17	with	with	ADP
faba-286	188	18	by	by	ADP
faba-286	188	19	some	some	DET
faba-286	188	20	third	third	ADJ
faba-286	188	21	parties	party	NOUN
faba-286	188	22	.	.	PUNCT
faba-286	189	1	as	as	ADP
faba-286	189	2	for	for	ADP
faba-286	189	3	data	data	NOUN
faba-286	189	4	availability	availability	NOUN
faba-286	189	5	,	,	PUNCT
faba-286	189	6	some	some	DET
faba-286	189	7	reports	report	NOUN
faba-286	189	8	noted	note	VERB
faba-286	189	9	that	that	SCONJ
faba-286	189	10	the	the	DET
faba-286	189	11	downtimes	downtime	NOUN
faba-286	189	12	of	of	ADP
faba-286	189	13	the	the	DET
faba-286	189	14	system	system	NOUN
faba-286	189	15	have	have	AUX
faba-286	189	16	severely	severely	ADV
faba-286	189	17	affected	affect	VERB
faba-286	189	18	the	the	DET
faba-286	189	19	accessibility	accessibility	NOUN
faba-286	189	20	to	to	ADP
faba-286	189	21	the	the	DET
faba-286	189	22	accounting	accounting	NOUN
faba-286	189	23	data	datum	NOUN
faba-286	189	24	during	during	ADP
faba-286	189	25	the	the	DET
faba-286	189	26	monthend	monthend	NOUN
faba-286	189	27	reporting	reporting	NOUN
faba-286	189	28	and	and	CCONJ
faba-286	189	29	financial	financial	ADJ
faba-286	189	30	review	review	NOUN
faba-286	189	31	periods	period	NOUN
faba-286	189	32	.	.	PUNCT
faba-286	190	1	this	this	PRON
faba-286	190	2	poses	pose	VERB
faba-286	190	3	a	a	DET
faba-286	190	4	major	major	ADJ
faba-286	190	5	concern	concern	NOUN
faba-286	190	6	to	to	ADP
faba-286	190	7	availability	availability	NOUN
faba-286	190	8	,	,	PUNCT
faba-286	190	9	which	which	PRON
faba-286	190	10	forms	form	VERB
faba-286	190	11	part	part	NOUN
faba-286	190	12	of	of	ADP
faba-286	190	13	the	the	DET
faba-286	190	14	cia	cia	PROPN
faba-286	190	15	triad	triad	VERB
faba-286	190	16	alongside	alongside	ADP
faba-286	190	17	confidentiality	confidentiality	NOUN
faba-286	190	18	,	,	PUNCT
faba-286	190	19	integrity	integrity	NOUN
faba-286	190	20	,	,	PUNCT
faba-286	190	21	and	and	CCONJ
faba-286	190	22	availability	availability	NOUN
faba-286	190	23	.	.	PUNCT
faba-286	191	1	there	there	PRON
faba-286	191	2	is	be	VERB
faba-286	191	3	a	a	DET
faba-286	191	4	generally	generally	ADV
faba-286	191	5	favorable	favorable	ADJ
faba-286	191	6	response	response	NOUN
faba-286	191	7	regarding	regard	VERB
faba-286	191	8	compliance	compliance	NOUN
faba-286	191	9	with	with	ADP
faba-286	191	10	national	national	ADJ
faba-286	191	11	regulations	regulation	NOUN
faba-286	191	12	for	for	ADP
faba-286	191	13	information	information	NOUN
faba-286	191	14	system	system	NOUN
faba-286	191	15	protection	protection	NOUN
faba-286	191	16	.	.	PUNCT
faba-286	192	1	most	most	ADJ
faba-286	192	2	respondents	respondent	NOUN
faba-286	192	3	confirmed	confirm	VERB
faba-286	192	4	the	the	DET
faba-286	192	5	presence	presence	NOUN
faba-286	192	6	of	of	ADP
faba-286	192	7	national	national	ADJ
faba-286	192	8	legislation	legislation	NOUN
faba-286	192	9	and	and	CCONJ
faba-286	192	10	the	the	DET
faba-286	192	11	enterprise	enterprise	NOUN
faba-286	192	12	’s	’s	PART
faba-286	192	13	adherence	adherence	NOUN
faba-286	192	14	to	to	ADP
faba-286	192	15	it	it	PRON
faba-286	192	16	.	.	PUNCT
faba-286	193	1	however	however	ADV
faba-286	193	2	,	,	PUNCT
faba-286	193	3	internal	internal	ADJ
faba-286	193	4	protocols	protocol	NOUN
faba-286	193	5	for	for	ADP
faba-286	193	6	handling	handle	VERB
faba-286	193	7	cybersecurity	cybersecurity	NOUN
faba-286	193	8	incidents	incident	NOUN
faba-286	193	9	are	be	AUX
faba-286	193	10	still	still	ADV
faba-286	193	11	underdeveloped	underdeveloped	ADJ
faba-286	193	12	according	accord	VERB
faba-286	193	13	to	to	ADP
faba-286	193	14	a	a	DET
faba-286	193	15	portion	portion	NOUN
faba-286	193	16	of	of	ADP
faba-286	193	17	participants	participant	NOUN
faba-286	193	18	.	.	PUNCT
faba-286	194	1	legal	legal	ADJ
faba-286	194	2	action	action	NOUN
faba-286	194	3	appears	appear	VERB
faba-286	194	4	to	to	PART
faba-286	194	5	be	be	AUX
faba-286	194	6	taken	take	VERB
faba-286	194	7	in	in	ADP
faba-286	194	8	the	the	DET
faba-286	194	9	event	event	NOUN
faba-286	194	10	of	of	ADP
faba-286	194	11	a	a	DET
faba-286	194	12	breach	breach	NOUN
faba-286	194	13	,	,	PUNCT
faba-286	194	14	which	which	PRON
faba-286	194	15	is	be	AUX
faba-286	194	16	strength	strength	NOUN
faba-286	194	17	,	,	PUNCT
faba-286	194	18	but	but	CCONJ
faba-286	194	19	the	the	DET
faba-286	194	20	extent	extent	NOUN
faba-286	194	21	to	to	PART
faba-286	194	22	which	which	PRON
faba-286	194	23	these	these	DET
faba-286	194	24	measures	measure	NOUN
faba-286	194	25	are	be	AUX
faba-286	194	26	effectively	effectively	ADV
faba-286	194	27	applied	apply	VERB
faba-286	194	28	remains	remain	VERB
faba-286	194	29	uncertain	uncertain	ADJ
faba-286	194	30	and	and	CCONJ
faba-286	194	31	would	would	AUX
faba-286	194	32	benefit	benefit	VERB
faba-286	194	33	from	from	ADP
faba-286	194	34	regular	regular	ADJ
faba-286	194	35	review	review	NOUN
faba-286	194	36	and	and	CCONJ
faba-286	194	37	updates	update	NOUN
faba-286	194	38	.	.	PUNCT
faba-286	195	1	the	the	DET
faba-286	195	2	port	port	NOUN
faba-286	195	3	also	also	ADV
faba-286	195	4	currently	currently	ADV
faba-286	195	5	sits	sit	VERB
faba-286	195	6	outside	outside	ADP
faba-286	195	7	the	the	DET
faba-286	195	8	compliance	compliance	NOUN
faba-286	195	9	area	area	NOUN
faba-286	195	10	of	of	ADP
faba-286	195	11	international	international	ADJ
faba-286	195	12	cybersecurity	cybersecurity	NOUN
faba-286	195	13	frameworks	framework	NOUN
faba-286	195	14	of	of	ADP
faba-286	195	15	gdpr	gdpr	NOUN
faba-286	195	16	and	and	CCONJ
faba-286	195	17	iso	iso	NOUN
faba-286	195	18	/	/	SYM
faba-286	195	19	iec	iec	PROPN
faba-286	195	20	27001	27001	NUM
faba-286	195	21	.	.	PUNCT
faba-286	196	1	this	this	PRON
faba-286	196	2	puts	put	VERB
faba-286	196	3	the	the	DET
faba-286	196	4	port	port	NOUN
faba-286	196	5	in	in	ADP
faba-286	196	6	risky	risky	ADJ
faba-286	196	7	position	position	NOUN
faba-286	196	8	legally	legally	ADV
faba-286	196	9	in	in	ADP
faba-286	196	10	future	future	ADJ
faba-286	196	11	international	international	ADJ
faba-286	196	12	collaborations	collaboration	NOUN
faba-286	196	13	while	while	SCONJ
faba-286	196	14	damaging	damage	VERB
faba-286	196	15	its	its	PRON
faba-286	196	16	reputation	reputation	NOUN
faba-286	196	17	concerning	concern	VERB
faba-286	196	18	financial	financial	ADJ
faba-286	196	19	reporting	reporting	NOUN
faba-286	196	20	.	.	PUNCT
faba-286	197	1	it	it	PRON
faba-286	197	2	is	be	AUX
faba-286	197	3	important	important	ADJ
faba-286	197	4	to	to	PART
faba-286	197	5	note	note	VERB
faba-286	197	6	that	that	SCONJ
faba-286	197	7	the	the	DET
faba-286	197	8	underlying	underlie	VERB
faba-286	197	9	principles	principle	NOUN
faba-286	197	10	and	and	CCONJ
faba-286	197	11	assessed	assessed	ADJ
faba-286	197	12	controls	control	NOUN
faba-286	197	13	,	,	PUNCT
faba-286	197	14	such	such	ADJ
faba-286	197	15	as	as	ADP
faba-286	197	16	perimeter	perimeter	NOUN
faba-286	197	17	defense	defense	PROPN
faba-286	197	18	,	,	PUNCT
faba-286	197	19	access	access	NOUN
faba-286	197	20	management	management	NOUN
faba-286	197	21	,	,	PUNCT
faba-286	197	22	and	and	CCONJ
faba-286	197	23	incident	incident	NOUN
faba-286	197	24	response	response	NOUN
faba-286	197	25	,	,	PUNCT
faba-286	197	26	are	be	AUX
faba-286	197	27	fundamental	fundamental	ADJ
faba-286	197	28	security	security	NOUN
faba-286	197	29	mechanisms	mechanism	NOUN
faba-286	197	30	and	and	CCONJ
faba-286	197	31	are	be	AUX
faba-286	197	32	thus	thus	ADV
faba-286	197	33	relevant	relevant	ADJ
faba-286	197	34	for	for	ADP
faba-286	197	35	protecting	protect	VERB
faba-286	197	36	other	other	ADJ
faba-286	197	37	sensitive	sensitive	ADJ
faba-286	197	38	systems	system	NOUN
faba-286	197	39	within	within	ADP
faba-286	197	40	the	the	DET
faba-286	197	41	port	port	NOUN
faba-286	197	42	,	,	PUNCT
faba-286	197	43	including	include	VERB
faba-286	197	44	operational	operational	ADJ
faba-286	197	45	and	and	CCONJ
faba-286	197	46	administrative	administrative	ADJ
faba-286	197	47	data	datum	NOUN
faba-286	197	48	.	.	PUNCT
faba-286	198	1	the	the	DET
faba-286	198	2	swot	swot	PROPN
faba-286	198	3	analysis	analysis	NOUN
faba-286	198	4	provides	provide	VERB
faba-286	198	5	a	a	DET
faba-286	198	6	strategic	strategic	ADJ
faba-286	198	7	evaluation	evaluation	NOUN
faba-286	198	8	of	of	ADP
faba-286	198	9	annaba	annaba	PROPN
faba-286	198	10	port	port	NOUN
faba-286	198	11	enterprise	enterprise	NOUN
faba-286	198	12	’s	’s	PART
faba-286	198	13	cybersecurity	cybersecurity	NOUN
faba-286	198	14	readiness	readiness	NOUN
faba-286	198	15	,	,	PUNCT
faba-286	198	16	particularly	particularly	ADV
faba-286	198	17	in	in	ADP
faba-286	198	18	relation	relation	NOUN
faba-286	198	19	to	to	ADP
faba-286	198	20	its	its	PRON
faba-286	198	21	human	human	ADJ
faba-286	198	22	resources	resource	NOUN
faba-286	198	23	,	,	PUNCT
faba-286	198	24	technical	technical	ADJ
faba-286	198	25	infrastructure	infrastructure	NOUN
faba-286	198	26	,	,	PUNCT
faba-286	198	27	and	and	CCONJ
faba-286	198	28	organizational	organizational	ADJ
faba-286	198	29	procedures	procedure	NOUN
faba-286	198	30	.	.	PUNCT
faba-286	199	1	it	it	PRON
faba-286	199	2	identifies	identify	VERB
faba-286	199	3	the	the	DET
faba-286	199	4	internal	internal	ADJ
faba-286	199	5	strengths	strength	NOUN
faba-286	199	6	and	and	CCONJ
faba-286	199	7	weaknesses	weakness	NOUN
faba-286	199	8	of	of	ADP
faba-286	199	9	the	the	DET
faba-286	199	10	enterprise	enterprise	NOUN
faba-286	199	11	,	,	PUNCT
faba-286	199	12	as	as	ADV
faba-286	199	13	well	well	ADV
faba-286	199	14	as	as	ADP
faba-286	199	15	the	the	DET
faba-286	199	16	external	external	ADJ
faba-286	199	17	opportunities	opportunity	NOUN
faba-286	199	18	and	and	CCONJ
faba-286	199	19	threats	threat	NOUN
faba-286	199	20	that	that	PRON
faba-286	199	21	may	may	AUX
faba-286	199	22	impact	impact	VERB
faba-286	199	23	its	its	PRON
faba-286	199	24	ability	ability	NOUN
faba-286	199	25	to	to	PART
faba-286	199	26	effectively	effectively	ADV
faba-286	199	27	protect	protect	VERB
faba-286	199	28	its	its	PRON
faba-286	199	29	information	information	NOUN
faba-286	199	30	system	system	NOUN
faba-286	199	31	.	.	PUNCT
faba-286	200	1	this	this	DET
faba-286	200	2	analysis	analysis	NOUN
faba-286	200	3	serves	serve	VERB
faba-286	200	4	as	as	ADP
faba-286	200	5	a	a	DET
faba-286	200	6	tool	tool	NOUN
faba-286	200	7	to	to	PART
faba-286	200	8	guide	guide	VERB
faba-286	200	9	future	future	ADJ
faba-286	200	10	improvements	improvement	NOUN
faba-286	200	11	and	and	CCONJ
faba-286	200	12	decision	decision	NOUN
faba-286	200	13	-	-	PUNCT
faba-286	200	14	making	making	NOUN
faba-286	200	15	in	in	ADP
faba-286	200	16	cybersecurity	cybersecurity	NOUN
faba-286	200	17	strategy	strategy	NOUN
faba-286	200	18	and	and	CCONJ
faba-286	200	19	organizational	organizational	ADJ
faba-286	200	20	resilience	resilience	NOUN
faba-286	200	21	.	.	PUNCT
faba-286	201	1	ali	ali	PROPN
faba-286	201	2	djellaba	djellaba	PROPN
faba-286	201	3	/	/	SYM
faba-286	201	4	finance	finance	NOUN
faba-286	201	5	,	,	PUNCT
faba-286	201	6	accounting	accounting	NOUN
faba-286	201	7	and	and	CCONJ
faba-286	201	8	business	business	NOUN
faba-286	201	9	analysis	analysis	NOUN
faba-286	201	10	,	,	PUNCT
faba-286	201	11	volume	volume	NOUN
faba-286	201	12	7	7	NUM
faba-286	201	13	,	,	PUNCT
faba-286	201	14	issue	issue	NOUN
faba-286	201	15	2	2	NUM
faba-286	201	16	,	,	PUNCT
faba-286	201	17	2025	2025	NUM
faba-286	201	18	216	216	NUM
faba-286	201	19	table	table	NOUN
faba-286	201	20	4.swot	4.swot	NUM
faba-286	201	21	analysis	analysis	NOUN
faba-286	201	22	strengths	strength	NOUN
faba-286	201	23	weaknesses	weaknesse	VERB
faba-286	201	24	a	a	DET
faba-286	201	25	majority	majority	NOUN
faba-286	201	26	of	of	ADP
faba-286	201	27	employees	employee	NOUN
faba-286	201	28	(	(	PUNCT
faba-286	201	29	62.5	62.5	NUM
faba-286	201	30	%	%	NOUN
faba-286	201	31	)	)	PUNCT
faba-286	201	32	are	be	AUX
faba-286	201	33	aware	aware	ADJ
faba-286	201	34	of	of	ADP
faba-286	201	35	cyber	cyber	ADJ
faba-286	201	36	risks	risk	NOUN
faba-286	201	37	.	.	PUNCT
faba-286	202	1	over	over	ADP
faba-286	202	2	half	half	NOUN
faba-286	202	3	of	of	ADP
faba-286	202	4	the	the	DET
faba-286	202	5	staff	staff	NOUN
faba-286	202	6	(	(	PUNCT
faba-286	202	7	56.25	56.25	NUM
faba-286	202	8	%	%	NOUN
faba-286	202	9	)	)	PUNCT
faba-286	202	10	has	have	AUX
faba-286	202	11	not	not	PART
faba-286	202	12	received	receive	VERB
faba-286	202	13	formal	formal	ADJ
faba-286	202	14	training	training	NOUN
faba-286	202	15	in	in	ADP
faba-286	202	16	information	information	NOUN
faba-286	202	17	security	security	NOUN
faba-286	202	18	.	.	PUNCT
faba-286	203	1	high	high	ADJ
faba-286	203	2	level	level	NOUN
faba-286	203	3	of	of	ADP
faba-286	203	4	adherence	adherence	NOUN
faba-286	203	5	to	to	ADP
faba-286	203	6	security	security	NOUN
faba-286	203	7	procedures	procedure	NOUN
faba-286	203	8	(	(	PUNCT
faba-286	203	9	68.75	68.75	NUM
faba-286	203	10	%	%	NOUN
faba-286	203	11	)	)	PUNCT
faba-286	203	12	.	.	PUNCT
faba-286	204	1	not	not	PART
faba-286	204	2	all	all	DET
faba-286	204	3	employees	employee	NOUN
faba-286	204	4	are	be	AUX
faba-286	204	5	aware	aware	ADJ
faba-286	204	6	of	of	ADP
faba-286	204	7	internal	internal	ADJ
faba-286	204	8	cybersecurity	cybersecurity	NOUN
faba-286	204	9	guidelines	guideline	NOUN
faba-286	204	10	.	.	PUNCT
faba-286	205	1	regular	regular	ADJ
faba-286	205	2	data	datum	NOUN
faba-286	205	3	backups	backup	NOUN
faba-286	205	4	are	be	AUX
faba-286	205	5	consistently	consistently	ADV
faba-286	205	6	performed	perform	VERB
faba-286	205	7	(	(	PUNCT
faba-286	205	8	100	100	NUM
faba-286	205	9	%	%	NOUN
faba-286	205	10	)	)	PUNCT
faba-286	205	11	.	.	PUNCT
faba-286	206	1	some	some	DET
faba-286	206	2	employees	employee	NOUN
faba-286	206	3	(	(	PUNCT
faba-286	206	4	37.5	37.5	NUM
faba-286	206	5	%	%	NOUN
faba-286	206	6	)	)	PUNCT
faba-286	206	7	believe	believe	VERB
faba-286	206	8	the	the	DET
faba-286	206	9	it	it	PRON
faba-286	206	10	systems	system	NOUN
faba-286	206	11	lack	lack	VERB
faba-286	206	12	sufficient	sufficient	ADJ
faba-286	206	13	protection	protection	NOUN
faba-286	206	14	.	.	PUNCT
faba-286	207	1	access	access	NOUN
faba-286	207	2	control	control	NOUN
faba-286	207	3	systems	system	NOUN
faba-286	207	4	are	be	AUX
faba-286	207	5	implemented	implement	VERB
faba-286	207	6	(	(	PUNCT
faba-286	207	7	87.5	87.5	NUM
faba-286	207	8	%	%	NOUN
faba-286	207	9	)	)	PUNCT
faba-286	207	10	.	.	PUNCT
faba-286	208	1	presence	presence	NOUN
faba-286	208	2	of	of	ADP
faba-286	208	3	human	human	ADJ
faba-286	208	4	errors	error	NOUN
faba-286	208	5	is	be	AUX
faba-286	208	6	unanimously	unanimously	ADV
faba-286	208	7	seen	see	VERB
faba-286	208	8	as	as	ADP
faba-286	208	9	a	a	DET
faba-286	208	10	major	major	ADJ
faba-286	208	11	risk	risk	NOUN
faba-286	208	12	.	.	PUNCT
faba-286	209	1	opportunities	opportunity	NOUN
faba-286	209	2	threats	threat	NOUN
faba-286	209	3	possibility	possibility	NOUN
faba-286	209	4	to	to	PART
faba-286	209	5	implement	implement	VERB
faba-286	209	6	structured	structured	ADJ
faba-286	209	7	training	training	NOUN
faba-286	209	8	programs	program	NOUN
faba-286	209	9	to	to	PART
faba-286	209	10	improve	improve	VERB
faba-286	209	11	cybersecurity	cybersecurity	NOUN
faba-286	209	12	skills	skill	NOUN
faba-286	209	13	.	.	PUNCT
faba-286	210	1	cyber	cyber	ADJ
faba-286	210	2	threats	threat	NOUN
faba-286	210	3	are	be	AUX
faba-286	210	4	becoming	become	VERB
faba-286	210	5	more	more	ADV
faba-286	210	6	complex	complex	ADJ
faba-286	210	7	and	and	CCONJ
faba-286	210	8	frequent	frequent	ADJ
faba-286	210	9	.	.	PUNCT
faba-286	211	1	national	national	ADJ
faba-286	211	2	laws	law	NOUN
faba-286	211	3	support	support	VERB
faba-286	211	4	the	the	DET
faba-286	211	5	enterprise	enterprise	NOUN
faba-286	211	6	’s	’s	PART
faba-286	211	7	legal	legal	ADJ
faba-286	211	8	framework	framework	NOUN
faba-286	211	9	for	for	ADP
faba-286	211	10	cybersecurity	cybersecurity	NOUN
faba-286	211	11	.	.	PUNCT
faba-286	212	1	lack	lack	NOUN
faba-286	212	2	of	of	ADP
faba-286	212	3	training	training	NOUN
faba-286	212	4	may	may	AUX
faba-286	212	5	lead	lead	VERB
faba-286	212	6	to	to	PART
faba-286	212	7	exploitable	exploitable	VERB
faba-286	212	8	human	human	ADJ
faba-286	212	9	vulnerabilities	vulnerability	NOUN
faba-286	212	10	.	.	PUNCT
faba-286	213	1	investments	investment	NOUN
faba-286	213	2	in	in	ADP
faba-286	213	3	advanced	advanced	ADJ
faba-286	213	4	firewalls	firewall	NOUN
faba-286	213	5	and	and	CCONJ
faba-286	213	6	encryption	encryption	NOUN
faba-286	213	7	systems	system	NOUN
faba-286	213	8	can	can	AUX
faba-286	213	9	enhance	enhance	VERB
faba-286	213	10	protection	protection	NOUN
faba-286	213	11	.	.	PUNCT
faba-286	214	1	over	over	ADP
faba-286	214	2	-	-	PUNCT
faba-286	214	3	reliance	reliance	NOUN
faba-286	214	4	on	on	ADP
faba-286	214	5	technical	technical	ADJ
faba-286	214	6	infrastructure	infrastructure	NOUN
faba-286	214	7	without	without	ADP
faba-286	214	8	ongoing	ongoing	ADJ
faba-286	214	9	human	human	ADJ
faba-286	214	10	awareness	awareness	NOUN
faba-286	214	11	.	.	PUNCT
faba-286	215	1	increasing	increase	VERB
faba-286	215	2	international	international	ADJ
faba-286	215	3	focus	focus	NOUN
faba-286	215	4	on	on	ADP
faba-286	215	5	port	port	NOUN
faba-286	215	6	cybersecurity	cybersecurity	NOUN
faba-286	215	7	can	can	AUX
faba-286	215	8	open	open	VERB
faba-286	215	9	funding	funding	NOUN
faba-286	215	10	and	and	CCONJ
faba-286	215	11	support	support	NOUN
faba-286	215	12	opportunities	opportunity	NOUN
faba-286	215	13	.	.	PUNCT
faba-286	216	1	internal	internal	ADJ
faba-286	216	2	network	network	NOUN
faba-286	216	3	breaches	breach	NOUN
faba-286	216	4	can	can	AUX
faba-286	216	5	result	result	VERB
faba-286	216	6	in	in	ADP
faba-286	216	7	severe	severe	ADJ
faba-286	216	8	operational	operational	ADJ
faba-286	216	9	and	and	CCONJ
faba-286	216	10	reputational	reputational	ADJ
faba-286	216	11	damage	damage	NOUN
faba-286	216	12	.	.	PUNCT
faba-286	217	1	source	source	NOUN
faba-286	217	2	:	:	PUNCT
faba-286	217	3	derived	derive	VERB
faba-286	217	4	from	from	ADP
faba-286	217	5	interview	interview	NOUN
faba-286	217	6	results	result	NOUN
faba-286	217	7	by	by	ADP
faba-286	217	8	researcher	researcher	NOUN
faba-286	217	9	.	.	PUNCT
faba-286	218	1	based	base	VERB
faba-286	218	2	on	on	ADP
faba-286	218	3	the	the	DET
faba-286	218	4	interview	interview	NOUN
faba-286	218	5	results	result	NOUN
faba-286	218	6	and	and	CCONJ
faba-286	218	7	subsequent	subsequent	ADJ
faba-286	218	8	analysis	analysis	NOUN
faba-286	218	9	,	,	PUNCT
faba-286	218	10	it	it	PRON
faba-286	218	11	is	be	AUX
faba-286	218	12	evident	evident	ADJ
faba-286	218	13	that	that	SCONJ
faba-286	218	14	the	the	DET
faba-286	218	15	annaba	annaba	PROPN
faba-286	218	16	port	port	NOUN
faba-286	218	17	enterprise	enterprise	NOUN
faba-286	218	18	has	have	AUX
faba-286	218	19	made	make	VERB
faba-286	218	20	considerable	considerable	ADJ
faba-286	218	21	efforts	effort	NOUN
faba-286	218	22	toward	toward	ADP
faba-286	218	23	securing	secure	VERB
faba-286	218	24	its	its	PRON
faba-286	218	25	information	information	NOUN
faba-286	218	26	system	system	NOUN
faba-286	218	27	.	.	PUNCT
faba-286	219	1	these	these	DET
faba-286	219	2	efforts	effort	NOUN
faba-286	219	3	include	include	VERB
faba-286	219	4	investing	invest	VERB
faba-286	219	5	in	in	ADP
faba-286	219	6	a	a	DET
faba-286	219	7	relatively	relatively	ADV
faba-286	219	8	modern	modern	ADJ
faba-286	219	9	technical	technical	ADJ
faba-286	219	10	infrastructure	infrastructure	NOUN
faba-286	219	11	and	and	CCONJ
faba-286	219	12	attempting	attempt	VERB
faba-286	219	13	to	to	PART
faba-286	219	14	raise	raise	VERB
faba-286	219	15	staff	staff	NOUN
faba-286	219	16	awareness	awareness	NOUN
faba-286	219	17	regarding	regard	VERB
faba-286	219	18	cybersecurity	cybersecurity	NOUN
faba-286	219	19	measures	measure	NOUN
faba-286	219	20	.	.	PUNCT
faba-286	220	1	however	however	ADV
faba-286	220	2	,	,	PUNCT
faba-286	220	3	the	the	DET
faba-286	220	4	increasing	increase	VERB
faba-286	220	5	and	and	CCONJ
faba-286	220	6	evolving	evolve	VERB
faba-286	220	7	nature	nature	NOUN
faba-286	220	8	of	of	ADP
faba-286	220	9	cyber	cyber	NOUN
faba-286	220	10	threats	threat	NOUN
faba-286	220	11	demands	demand	VERB
faba-286	220	12	continuous	continuous	ADJ
faba-286	220	13	improvement	improvement	NOUN
faba-286	220	14	and	and	CCONJ
faba-286	220	15	regular	regular	ADJ
faba-286	220	16	evaluation	evaluation	NOUN
faba-286	220	17	of	of	ADP
faba-286	220	18	readiness	readiness	NOUN
faba-286	220	19	,	,	PUNCT
faba-286	220	20	particularly	particularly	ADV
faba-286	220	21	concerning	concern	VERB
faba-286	220	22	employee	employee	NOUN
faba-286	220	23	training	training	NOUN
faba-286	220	24	,	,	PUNCT
faba-286	220	25	reduction	reduction	NOUN
faba-286	220	26	of	of	ADP
faba-286	220	27	human	human	ADJ
faba-286	220	28	error	error	NOUN
faba-286	220	29	,	,	PUNCT
faba-286	220	30	and	and	CCONJ
faba-286	220	31	stronger	strong	ADJ
faba-286	220	32	enforcement	enforcement	NOUN
faba-286	220	33	of	of	ADP
faba-286	220	34	internal	internal	ADJ
faba-286	220	35	cybersecurity	cybersecurity	NOUN
faba-286	220	36	protocols	protocol	NOUN
faba-286	220	37	.	.	PUNCT
faba-286	221	1	it	it	PRON
faba-286	221	2	should	should	AUX
faba-286	221	3	also	also	ADV
faba-286	221	4	be	be	AUX
faba-286	221	5	noted	note	VERB
faba-286	221	6	that	that	SCONJ
faba-286	221	7	while	while	SCONJ
faba-286	221	8	the	the	DET
faba-286	221	9	annaba	annaba	PROPN
faba-286	221	10	port	port	NOUN
faba-286	221	11	enterprise	enterprise	NOUN
faba-286	221	12	is	be	AUX
faba-286	221	13	considered	consider	VERB
faba-286	221	14	contextually	contextually	ADV
faba-286	221	15	representative	representative	ADJ
faba-286	221	16	of	of	ADP
faba-286	221	17	the	the	DET
faba-286	221	18	cybersecurity	cybersecurity	NOUN
faba-286	221	19	concerns	concern	NOUN
faba-286	221	20	across	across	ADP
faba-286	221	21	the	the	DET
faba-286	221	22	ten	ten	NUM
faba-286	221	23	algerian	algerian	ADJ
faba-286	221	24	port	port	NOUN
faba-286	221	25	enterprises	enterprise	NOUN
faba-286	221	26	—	—	PUNCT
faba-286	221	27	given	give	VERB
faba-286	221	28	the	the	DET
faba-286	221	29	uniformity	uniformity	NOUN
faba-286	221	30	of	of	ADP
faba-286	221	31	mandatory	mandatory	ADJ
faba-286	221	32	cybersecurity	cybersecurity	NOUN
faba-286	221	33	measures	measure	NOUN
faba-286	221	34	implemented	implement	VERB
faba-286	221	35	nationwide	nationwide	ADV
faba-286	221	36	—	—	PUNCT
faba-286	221	37	it	it	PRON
faba-286	221	38	is	be	AUX
faba-286	221	39	essential	essential	ADJ
faba-286	221	40	to	to	PART
faba-286	221	41	note	note	VERB
faba-286	221	42	the	the	DET
faba-286	221	43	inherent	inherent	ADJ
faba-286	221	44	limitations	limitation	NOUN
faba-286	221	45	to	to	ADP
faba-286	221	46	generalizability	generalizability	NOUN
faba-286	221	47	.	.	PUNCT
faba-286	222	1	the	the	DET
faba-286	222	2	findings	finding	NOUN
faba-286	222	3	of	of	ADP
faba-286	222	4	this	this	DET
faba-286	222	5	single	single	ADJ
faba-286	222	6	-	-	PUNCT
faba-286	222	7	site	site	NOUN
faba-286	222	8	case	case	NOUN
faba-286	222	9	study	study	NOUN
faba-286	222	10	are	be	AUX
faba-286	222	11	best	well	ADV
faba-286	222	12	interpreted	interpret	VERB
faba-286	222	13	as	as	ADP
faba-286	222	14	context	context	NOUN
faba-286	222	15	-	-	PUNCT
faba-286	222	16	specific	specific	ADJ
faba-286	222	17	insights	insight	NOUN
faba-286	222	18	and	and	CCONJ
faba-286	222	19	may	may	AUX
faba-286	222	20	not	not	PART
faba-286	222	21	be	be	AUX
faba-286	222	22	generalizable	generalizable	ADJ
faba-286	222	23	across	across	ADP
faba-286	222	24	the	the	DET
faba-286	222	25	entire	entire	ADJ
faba-286	222	26	national	national	ADJ
faba-286	222	27	port	port	NOUN
faba-286	222	28	system	system	NOUN
faba-286	222	29	without	without	ADP
faba-286	222	30	further	further	ADJ
faba-286	222	31	corroboration	corroboration	NOUN
faba-286	222	32	.	.	PUNCT
faba-286	223	1	suggestions	suggestion	NOUN
faba-286	223	2	and	and	CCONJ
faba-286	223	3	recommendations	recommendation	NOUN
faba-286	223	4	based	base	VERB
faba-286	223	5	on	on	ADP
faba-286	223	6	the	the	DET
faba-286	223	7	theoretical	theoretical	ADJ
faba-286	223	8	insights	insight	NOUN
faba-286	223	9	and	and	CCONJ
faba-286	223	10	practical	practical	ADJ
faba-286	223	11	findings	finding	NOUN
faba-286	223	12	of	of	ADP
faba-286	223	13	this	this	DET
faba-286	223	14	study	study	NOUN
faba-286	223	15	,	,	PUNCT
faba-286	223	16	the	the	DET
faba-286	223	17	following	follow	VERB
faba-286	223	18	recommendations	recommendation	NOUN
faba-286	223	19	are	be	AUX
faba-286	223	20	proposed	propose	VERB
faba-286	223	21	to	to	PART
faba-286	223	22	strengthen	strengthen	VERB
faba-286	223	23	the	the	DET
faba-286	223	24	cybersecurity	cybersecurity	NOUN
faba-286	223	25	posture	posture	NOUN
faba-286	223	26	of	of	ADP
faba-286	223	27	algerian	algerian	ADJ
faba-286	223	28	port	port	NOUN
faba-286	223	29	enterprises	enterprise	NOUN
faba-286	223	30	and	and	CCONJ
faba-286	223	31	improve	improve	VERB
faba-286	223	32	the	the	DET
faba-286	223	33	quality	quality	NOUN
faba-286	223	34	of	of	ADP
faba-286	223	35	their	their	PRON
faba-286	223	36	accounting	accounting	NOUN
faba-286	223	37	information	information	NOUN
faba-286	223	38	systems	system	NOUN
faba-286	223	39	:	:	PUNCT
faba-286	223	40	1	1	X
faba-286	223	41	.	.	X
faba-286	223	42	enhance	enhance	VERB
faba-286	223	43	employee	employee	NOUN
faba-286	223	44	training	training	NOUN
faba-286	223	45	and	and	CCONJ
faba-286	223	46	awareness	awareness	NOUN
faba-286	223	47	conduct	conduct	VERB
faba-286	223	48	regular	regular	ADJ
faba-286	223	49	cybersecurity	cybersecurity	NOUN
faba-286	223	50	training	training	NOUN
faba-286	223	51	sessions	session	NOUN
faba-286	223	52	for	for	ADP
faba-286	223	53	all	all	DET
faba-286	223	54	accounting	account	VERB
faba-286	223	55	and	and	CCONJ
faba-286	223	56	it	it	PRON
faba-286	223	57	personnel	personnel	NOUN
faba-286	223	58	simulate	simulate	VERB
faba-286	223	59	phishing	phishing	NOUN
faba-286	223	60	attacks	attack	NOUN
faba-286	223	61	and	and	CCONJ
faba-286	223	62	provide	provide	VERB
faba-286	223	63	feedback	feedback	NOUN
faba-286	223	64	to	to	PART
faba-286	223	65	reduce	reduce	VERB
faba-286	223	66	human	human	ADJ
faba-286	223	67	error	error	NOUN
faba-286	223	68	risks	risk	NOUN
faba-286	223	69	distribute	distribute	VERB
faba-286	223	70	clear	clear	ADJ
faba-286	223	71	and	and	CCONJ
faba-286	223	72	concise	concise	ADJ
faba-286	223	73	security	security	NOUN
faba-286	223	74	guidelines	guideline	NOUN
faba-286	223	75	to	to	ADP
faba-286	223	76	all	all	DET
faba-286	223	77	staff	staff	NOUN
faba-286	223	78	2	2	NUM
faba-286	223	79	.	.	PUNCT
faba-286	223	80	modernize	modernize	VERB
faba-286	223	81	the	the	DET
faba-286	223	82	technical	technical	ADJ
faba-286	223	83	infrastructure	infrastructure	NOUN
faba-286	223	84	upgrade	upgrade	VERB
faba-286	223	85	outdated	outdated	ADJ
faba-286	223	86	accounting	accounting	NOUN
faba-286	223	87	systems	system	NOUN
faba-286	223	88	with	with	ADP
faba-286	223	89	modern	modern	ADJ
faba-286	223	90	platforms	platform	NOUN
faba-286	223	91	that	that	PRON
faba-286	223	92	include	include	VERB
faba-286	223	93	built	build	VERB
faba-286	223	94	-	-	PUNCT
faba-286	223	95	in	in	ADP
faba-286	223	96	encryption	encryption	NOUN
faba-286	223	97	,	,	PUNCT
faba-286	223	98	access	access	NOUN
faba-286	223	99	control	control	NOUN
faba-286	223	100	,	,	PUNCT
faba-286	223	101	and	and	CCONJ
faba-286	223	102	audit	audit	NOUN
faba-286	223	103	logs	log	VERB
faba-286	223	104	implement	implement	VERB
faba-286	223	105	multi	multi	ADJ
faba-286	223	106	-	-	ADJ
faba-286	223	107	factor	factor	NOUN
faba-286	223	108	authentication	authentication	NOUN
faba-286	223	109	(	(	PUNCT
faba-286	223	110	mfa	mfa	PROPN
faba-286	223	111	)	)	PUNCT
faba-286	223	112	for	for	SCONJ
faba-286	223	113	all	all	DET
faba-286	223	114	financial	financial	ADJ
faba-286	223	115	system	system	NOUN
faba-286	223	116	users	user	NOUN
faba-286	223	117	regularly	regularly	ADV
faba-286	223	118	update	update	VERB
faba-286	223	119	firewalls	firewall	NOUN
faba-286	223	120	,	,	PUNCT
faba-286	223	121	antivirus	antivirus	NOUN
faba-286	223	122	,	,	PUNCT
faba-286	223	123	and	and	CCONJ
faba-286	223	124	anti	anti	ADJ
faba-286	223	125	-	-	ADJ
faba-286	223	126	intrusion	intrusion	ADJ
faba-286	223	127	systems	system	NOUN
faba-286	223	128	3	3	NUM
faba-286	223	129	.	.	PUNCT
faba-286	223	130	strengthen	strengthen	VERB
faba-286	223	131	regulatory	regulatory	ADJ
faba-286	223	132	compliance	compliance	NOUN
faba-286	223	133	align	align	VERB
faba-286	223	134	internal	internal	ADJ
faba-286	223	135	data	datum	NOUN
faba-286	223	136	protection	protection	NOUN
faba-286	223	137	practices	practice	NOUN
faba-286	223	138	with	with	ADP
faba-286	223	139	international	international	ADJ
faba-286	223	140	standards	standard	NOUN
faba-286	223	141	such	such	ADJ
faba-286	223	142	as	as	ADP
faba-286	223	143	gdpr	gdpr	NOUN
faba-286	223	144	and	and	CCONJ
faba-286	223	145	iso	iso	NOUN
faba-286	223	146	/	/	SYM
faba-286	223	147	iec	iec	PROPN
faba-286	223	148	27001	27001	NUM
faba-286	223	149	appoint	appoint	NOUN
faba-286	223	150	a	a	DET
faba-286	223	151	compliance	compliance	NOUN
faba-286	223	152	officer	officer	NOUN
faba-286	223	153	or	or	CCONJ
faba-286	223	154	data	datum	NOUN
faba-286	223	155	protection	protection	NOUN
faba-286	223	156	officer	officer	NOUN
faba-286	223	157	(	(	PUNCT
faba-286	223	158	dpo	dpo	NOUN
faba-286	223	159	)	)	PUNCT
faba-286	223	160	to	to	PART
faba-286	223	161	monitor	monitor	VERB
faba-286	223	162	implementation	implementation	NOUN
faba-286	223	163	ali	ali	PROPN
faba-286	223	164	djellaba	djellaba	PROPN
faba-286	223	165	/	/	SYM
faba-286	223	166	finance	finance	NOUN
faba-286	223	167	,	,	PUNCT
faba-286	223	168	accounting	accounting	NOUN
faba-286	223	169	and	and	CCONJ
faba-286	223	170	business	business	NOUN
faba-286	223	171	analysis	analysis	NOUN
faba-286	223	172	,	,	PUNCT
faba-286	223	173	volume	volume	NOUN
faba-286	223	174	7	7	NUM
faba-286	223	175	,	,	PUNCT
faba-286	223	176	issue	issue	NOUN
faba-286	223	177	2	2	NUM
faba-286	223	178	,	,	PUNCT
faba-286	223	179	2025	2025	NUM
faba-286	223	180	217	217	NUM
faba-286	223	181	conduct	conduct	VERB
faba-286	223	182	periodic	periodic	ADJ
faba-286	223	183	audits	audit	NOUN
faba-286	223	184	to	to	PART
faba-286	223	185	ensure	ensure	VERB
faba-286	223	186	adherence	adherence	NOUN
faba-286	223	187	to	to	ADP
faba-286	223	188	law	law	NOUN
faba-286	223	189	18	18	NUM
faba-286	223	190	-	-	SYM
faba-286	223	191	07	07	NUM
faba-286	223	192	and	and	CCONJ
faba-286	223	193	other	other	ADJ
faba-286	223	194	national	national	ADJ
faba-286	223	195	regulations	regulation	NOUN
faba-286	223	196	4	4	NUM
faba-286	223	197	.	.	PUNCT
faba-286	223	198	improve	improve	VERB
faba-286	223	199	internal	internal	ADJ
faba-286	223	200	cybersecurity	cybersecurity	NOUN
faba-286	223	201	policies	policy	NOUN
faba-286	223	202	develop	develop	VERB
faba-286	223	203	a	a	DET
faba-286	223	204	formal	formal	ADJ
faba-286	223	205	incident	incident	NOUN
faba-286	223	206	response	response	NOUN
faba-286	223	207	plan	plan	NOUN
faba-286	223	208	that	that	PRON
faba-286	223	209	clearly	clearly	ADV
faba-286	223	210	defines	define	VERB
faba-286	223	211	roles	role	NOUN
faba-286	223	212	,	,	PUNCT
faba-286	223	213	procedures	procedure	NOUN
faba-286	223	214	,	,	PUNCT
faba-286	223	215	and	and	CCONJ
faba-286	223	216	reporting	report	VERB
faba-286	223	217	timelines	timeline	NOUN
faba-286	223	218	establish	establish	VERB
faba-286	223	219	clear	clear	ADJ
faba-286	223	220	protocols	protocol	NOUN
faba-286	223	221	for	for	ADP
faba-286	223	222	system	system	NOUN
faba-286	223	223	access	access	NOUN
faba-286	223	224	,	,	PUNCT
faba-286	223	225	data	data	NOUN
faba-286	223	226	classification	classification	NOUN
faba-286	223	227	,	,	PUNCT
faba-286	223	228	and	and	CCONJ
faba-286	223	229	incident	incident	NOUN
faba-286	223	230	escalation	escalation	NOUN
faba-286	223	231	apply	apply	VERB
faba-286	223	232	the	the	DET
faba-286	223	233	“	"	PUNCT
faba-286	223	234	principle	principle	NOUN
faba-286	223	235	of	of	ADP
faba-286	223	236	least	least	ADJ
faba-286	223	237	privilege	privilege	NOUN
faba-286	223	238	”	"	PUNCT
faba-286	223	239	to	to	PART
faba-286	223	240	restrict	restrict	VERB
faba-286	223	241	access	access	NOUN
faba-286	223	242	to	to	ADP
faba-286	223	243	sensitive	sensitive	ADJ
faba-286	223	244	financial	financial	ADJ
faba-286	223	245	data	datum	NOUN
faba-286	223	246	5	5	NUM
faba-286	223	247	.	.	PUNCT
faba-286	223	248	conduct	conduct	VERB
faba-286	223	249	regular	regular	ADJ
faba-286	223	250	risk	risk	NOUN
faba-286	223	251	assessments	assessment	NOUN
faba-286	223	252	perform	perform	VERB
faba-286	223	253	vulnerability	vulnerability	NOUN
faba-286	223	254	assessments	assessment	NOUN
faba-286	223	255	and	and	CCONJ
faba-286	223	256	penetration	penetration	NOUN
faba-286	223	257	testing	testing	NOUN
faba-286	223	258	at	at	ADP
faba-286	223	259	least	least	ADJ
faba-286	223	260	annually	annually	ADV
faba-286	223	261	use	use	VERB
faba-286	223	262	the	the	DET
faba-286	223	263	cybersecurity	cybersecurity	NOUN
faba-286	223	264	maturity	maturity	NOUN
faba-286	223	265	model	model	NOUN
faba-286	223	266	to	to	PART
faba-286	223	267	track	track	VERB
faba-286	223	268	progress	progress	NOUN
faba-286	223	269	and	and	CCONJ
faba-286	223	270	identify	identify	VERB
faba-286	223	271	gaps	gap	NOUN
faba-286	223	272	integrate	integrate	VERB
faba-286	223	273	risk	risk	NOUN
faba-286	223	274	assessment	assessment	NOUN
faba-286	223	275	results	result	NOUN
faba-286	223	276	into	into	ADP
faba-286	223	277	strategic	strategic	ADJ
faba-286	223	278	and	and	CCONJ
faba-286	223	279	operational	operational	ADJ
faba-286	223	280	planning	planning	NOUN
faba-286	223	281	6	6	NUM
faba-286	223	282	.	.	PUNCT
faba-286	224	1	promote	promote	VERB
faba-286	224	2	a	a	DET
faba-286	224	3	culture	culture	NOUN
faba-286	224	4	of	of	ADP
faba-286	224	5	cybersecurity	cybersecurity	NOUN
faba-286	224	6	include	include	VERB
faba-286	224	7	cybersecurity	cybersecurity	NOUN
faba-286	224	8	performance	performance	NOUN
faba-286	224	9	in	in	ADP
faba-286	224	10	employee	employee	NOUN
faba-286	224	11	evaluations	evaluation	NOUN
faba-286	224	12	and	and	CCONJ
faba-286	224	13	departmental	departmental	ADJ
faba-286	224	14	kpis	kpis	PROPN
faba-286	224	15	encourage	encourage	NOUN
faba-286	224	16	management	management	NOUN
faba-286	224	17	to	to	PART
faba-286	224	18	lead	lead	VERB
faba-286	224	19	by	by	ADP
faba-286	224	20	example	example	NOUN
faba-286	224	21	in	in	ADP
faba-286	224	22	adhering	adhere	VERB
faba-286	224	23	to	to	ADP
faba-286	224	24	digital	digital	ADJ
faba-286	224	25	best	good	ADJ
faba-286	224	26	practices	practice	NOUN
faba-286	224	27	communicate	communicate	VERB
faba-286	224	28	regularly	regularly	ADV
faba-286	224	29	about	about	ADP
faba-286	224	30	ongoing	ongoing	ADJ
faba-286	224	31	threats	threat	NOUN
faba-286	224	32	,	,	PUNCT
faba-286	224	33	lessons	lesson	NOUN
faba-286	224	34	learned	learn	VERB
faba-286	224	35	,	,	PUNCT
faba-286	224	36	and	and	CCONJ
faba-286	224	37	system	system	NOUN
faba-286	224	38	updates	update	VERB
faba-286	224	39	7	7	NUM
faba-286	224	40	.	.	PUNCT
faba-286	224	41	leverage	leverage	NOUN
faba-286	224	42	strategic	strategic	ADJ
faba-286	224	43	partnerships	partnership	NOUN
faba-286	224	44	collaborate	collaborate	VERB
faba-286	224	45	with	with	ADP
faba-286	224	46	national	national	ADJ
faba-286	224	47	and	and	CCONJ
faba-286	224	48	international	international	ADJ
faba-286	224	49	cybersecurity	cybersecurity	NOUN
faba-286	224	50	agencies	agency	NOUN
faba-286	224	51	for	for	ADP
faba-286	224	52	training	training	NOUN
faba-286	224	53	and	and	CCONJ
faba-286	224	54	threat	threat	NOUN
faba-286	224	55	intelligence	intelligence	NOUN
faba-286	224	56	explore	explore	VERB
faba-286	224	57	partnerships	partnership	NOUN
faba-286	224	58	with	with	ADP
faba-286	224	59	universities	university	NOUN
faba-286	224	60	or	or	CCONJ
faba-286	224	61	research	research	NOUN
faba-286	224	62	centers	center	NOUN
faba-286	224	63	to	to	PART
faba-286	224	64	benefit	benefit	VERB
faba-286	224	65	from	from	ADP
faba-286	224	66	up	up	ADP
faba-286	224	67	-	-	PUNCT
faba-286	224	68	to	to	ADP
faba-286	224	69	-	-	PUNCT
faba-286	224	70	date	date	NOUN
faba-286	224	71	expertise	expertise	NOUN
faba-286	224	72	and	and	CCONJ
faba-286	224	73	solutions	solution	NOUN
faba-286	224	74	conclusion	conclusion	NOUN
faba-286	224	75	this	this	DET
faba-286	224	76	study	study	NOUN
faba-286	224	77	has	have	AUX
faba-286	224	78	explored	explore	VERB
faba-286	224	79	the	the	DET
faba-286	224	80	critical	critical	ADJ
faba-286	224	81	intersection	intersection	NOUN
faba-286	224	82	between	between	ADP
faba-286	224	83	cybersecurity	cybersecurity	NOUN
faba-286	224	84	and	and	CCONJ
faba-286	224	85	accounting	accounting	NOUN
faba-286	224	86	practices	practice	NOUN
faba-286	224	87	,	,	PUNCT
faba-286	224	88	and	and	CCONJ
faba-286	224	89	evaluating	evaluate	VERB
faba-286	224	90	the	the	DET
faba-286	224	91	readiness	readiness	NOUN
faba-286	224	92	of	of	ADP
faba-286	224	93	the	the	DET
faba-286	224	94	algerian	algerian	ADJ
faba-286	224	95	port	port	NOUN
faba-286	224	96	enterprises	enterprise	NOUN
faba-286	224	97	,	,	PUNCT
faba-286	224	98	which	which	PRON
faba-286	224	99	are	be	AUX
faba-286	224	100	a	a	DET
faba-286	224	101	vital	vital	ADJ
faba-286	224	102	gateway	gateway	NOUN
faba-286	224	103	in	in	ADP
faba-286	224	104	algeria	algeria	PROPN
faba-286	224	105	’s	’s	PART
faba-286	224	106	economic	economic	ADJ
faba-286	224	107	infrastructure	infrastructure	NOUN
faba-286	224	108	.	.	PUNCT
faba-286	225	1	as	as	SCONJ
faba-286	225	2	digital	digital	ADJ
faba-286	225	3	transformation	transformation	NOUN
faba-286	225	4	expands	expand	VERB
faba-286	225	5	the	the	DET
faba-286	225	6	scope	scope	NOUN
faba-286	225	7	and	and	CCONJ
faba-286	225	8	complexity	complexity	NOUN
faba-286	225	9	of	of	ADP
faba-286	225	10	accounting	accounting	NOUN
faba-286	225	11	systems	system	NOUN
faba-286	225	12	,	,	PUNCT
faba-286	225	13	the	the	DET
faba-286	225	14	need	need	NOUN
faba-286	225	15	to	to	PART
faba-286	225	16	secure	secure	VERB
faba-286	225	17	these	these	DET
faba-286	225	18	systems	system	NOUN
faba-286	225	19	against	against	ADP
faba-286	225	20	cyber	cyber	PROPN
faba-286	225	21	threats	threat	NOUN
faba-286	225	22	becomes	become	VERB
faba-286	225	23	not	not	PART
faba-286	225	24	only	only	ADV
faba-286	225	25	a	a	DET
faba-286	225	26	technical	technical	ADJ
faba-286	225	27	imperative	imperative	NOUN
faba-286	225	28	but	but	CCONJ
faba-286	225	29	a	a	DET
faba-286	225	30	strategic	strategic	ADJ
faba-286	225	31	necessity	necessity	NOUN
faba-286	225	32	.	.	PUNCT
faba-286	226	1	investing	invest	VERB
faba-286	226	2	in	in	ADP
faba-286	226	3	cybersecurity	cybersecurity	NOUN
faba-286	226	4	as	as	ADP
faba-286	226	5	in	in	ADP
faba-286	226	6	the	the	DET
faba-286	226	7	case	case	NOUN
faba-286	226	8	with	with	ADP
faba-286	226	9	algerian	algerian	ADJ
faba-286	226	10	port	port	NOUN
faba-286	226	11	enterprises	enterprise	NOUN
faba-286	226	12	means	mean	VERB
faba-286	226	13	also	also	ADV
faba-286	226	14	investing	invest	VERB
faba-286	226	15	in	in	ADP
faba-286	226	16	reliability	reliability	NOUN
faba-286	226	17	of	of	ADP
faba-286	226	18	the	the	DET
faba-286	226	19	accounts	account	NOUN
faba-286	226	20	,	,	PUNCT
faba-286	226	21	operational	operational	ADJ
faba-286	226	22	efficiencies	efficiency	NOUN
faba-286	226	23	,	,	PUNCT
faba-286	226	24	and	and	CCONJ
faba-286	226	25	the	the	DET
faba-286	226	26	public	public	NOUN
faba-286	226	27	’s	’s	PART
faba-286	226	28	trust	trust	NOUN
faba-286	226	29	in	in	ADP
faba-286	226	30	the	the	DET
faba-286	226	31	system	system	NOUN
faba-286	226	32	.	.	PUNCT
faba-286	227	1	development	development	NOUN
faba-286	227	2	efforts	effort	NOUN
faba-286	227	3	have	have	VERB
faba-286	227	4	to	to	PART
faba-286	227	5	integrate	integrate	VERB
faba-286	227	6	cybersecurity	cybersecurity	NOUN
faba-286	227	7	protocols	protocol	NOUN
faba-286	227	8	with	with	ADP
faba-286	227	9	accounting	accounting	NOUN
faba-286	227	10	,	,	PUNCT
faba-286	227	11	rather	rather	ADV
faba-286	227	12	than	than	ADP
faba-286	227	13	treating	treat	VERB
faba-286	227	14	them	they	PRON
faba-286	227	15	as	as	ADP
faba-286	227	16	two	two	NUM
faba-286	227	17	different	different	ADJ
faba-286	227	18	domains	domain	NOUN
faba-286	227	19	,	,	PUNCT
faba-286	227	20	but	but	CCONJ
faba-286	227	21	rather	rather	ADV
faba-286	227	22	as	as	ADP
faba-286	227	23	codependent	codependent	ADJ
faba-286	227	24	frameworks	framework	NOUN
faba-286	227	25	of	of	ADP
faba-286	227	26	governance	governance	NOUN
faba-286	227	27	internal	internal	ADJ
faba-286	227	28	operational	operational	ADJ
faba-286	227	29	lapses	lapse	NOUN
faba-286	227	30	and	and	CCONJ
faba-286	227	31	external	external	ADJ
faba-286	227	32	vulnerabilities	vulnerability	NOUN
faba-286	227	33	.	.	PUNCT
faba-286	228	1	while	while	SCONJ
faba-286	228	2	this	this	DET
faba-286	228	3	research	research	NOUN
faba-286	228	4	provides	provide	VERB
faba-286	228	5	valuable	valuable	ADJ
faba-286	228	6	insights	insight	NOUN
faba-286	228	7	into	into	ADP
faba-286	228	8	the	the	DET
faba-286	228	9	role	role	NOUN
faba-286	228	10	of	of	ADP
faba-286	228	11	cybersecurity	cybersecurity	NOUN
faba-286	228	12	in	in	ADP
faba-286	228	13	protecting	protect	VERB
faba-286	228	14	accounting	accounting	NOUN
faba-286	228	15	information	information	NOUN
faba-286	228	16	systems	system	NOUN
faba-286	228	17	within	within	ADP
faba-286	228	18	annaba	annaba	PROPN
faba-286	228	19	port	port	NOUN
faba-286	228	20	enterprise	enterprise	NOUN
faba-286	228	21	,	,	PUNCT
faba-286	228	22	several	several	ADJ
faba-286	228	23	avenues	avenue	NOUN
faba-286	228	24	remain	remain	VERB
faba-286	228	25	open	open	ADJ
faba-286	228	26	for	for	ADP
faba-286	228	27	further	further	ADJ
faba-286	228	28	exploration	exploration	NOUN
faba-286	228	29	:	:	PUNCT
faba-286	228	30	comparative	comparative	ADJ
faba-286	228	31	case	case	NOUN
faba-286	228	32	studies	study	NOUN
faba-286	228	33	:	:	PUNCT
faba-286	228	34	future	future	ADJ
faba-286	228	35	research	research	NOUN
faba-286	228	36	could	could	AUX
faba-286	228	37	look	look	VERB
faba-286	228	38	at	at	ADP
faba-286	228	39	more	more	ADJ
faba-286	228	40	than	than	ADP
faba-286	228	41	one	one	NUM
faba-286	228	42	algerian	algerian	ADJ
faba-286	228	43	port	port	NOUN
faba-286	228	44	enterprise	enterprise	NOUN
faba-286	228	45	or	or	CCONJ
faba-286	228	46	other	other	ADJ
faba-286	228	47	important	important	ADJ
faba-286	228	48	infrastructure	infrastructure	NOUN
faba-286	228	49	organizations	organization	NOUN
faba-286	228	50	to	to	PART
faba-286	228	51	see	see	VERB
faba-286	228	52	how	how	SCONJ
faba-286	228	53	their	their	PRON
faba-286	228	54	cybersecurity	cybersecurity	NOUN
faba-286	228	55	maturity	maturity	NOUN
faba-286	228	56	and	and	CCONJ
faba-286	228	57	accounting	accounting	NOUN
faba-286	228	58	system	system	NOUN
faba-286	228	59	integration	integration	NOUN
faba-286	228	60	differ	differ	VERB
faba-286	228	61	;	;	PUNCT
faba-286	228	62	quantitative	quantitative	ADJ
faba-286	228	63	impact	impact	NOUN
faba-286	228	64	analysis	analysis	NOUN
faba-286	228	65	:	:	PUNCT
faba-286	228	66	a	a	DET
faba-286	228	67	more	more	ADV
faba-286	228	68	data	data	NOUN
faba-286	228	69	-	-	PUNCT
faba-286	228	70	driven	drive	VERB
faba-286	228	71	study	study	NOUN
faba-286	228	72	could	could	AUX
faba-286	228	73	evaluate	evaluate	VERB
faba-286	228	74	the	the	DET
faba-286	228	75	direct	direct	ADJ
faba-286	228	76	financial	financial	ADJ
faba-286	228	77	impact	impact	NOUN
faba-286	228	78	of	of	ADP
faba-286	228	79	cybersecurity	cybersecurity	NOUN
faba-286	228	80	investments	investment	NOUN
faba-286	228	81	on	on	ADP
faba-286	228	82	the	the	DET
faba-286	228	83	accuracy	accuracy	NOUN
faba-286	228	84	and	and	CCONJ
faba-286	228	85	timeliness	timeliness	NOUN
faba-286	228	86	of	of	ADP
faba-286	228	87	accounting	accounting	NOUN
faba-286	228	88	reports	report	NOUN
faba-286	228	89	or	or	CCONJ
faba-286	228	90	audit	audit	NOUN
faba-286	228	91	outcomes	outcome	NOUN
faba-286	228	92	;	;	PUNCT
faba-286	228	93	longitudinal	longitudinal	ADJ
faba-286	228	94	studies	study	NOUN
faba-286	228	95	:	:	PUNCT
faba-286	228	96	over	over	ADP
faba-286	228	97	time	time	NOUN
faba-286	228	98	,	,	PUNCT
faba-286	228	99	keeping	keep	VERB
faba-286	228	100	an	an	DET
faba-286	228	101	eye	eye	NOUN
faba-286	228	102	on	on	ADP
faba-286	228	103	how	how	SCONJ
faba-286	228	104	annaba	annaba	PROPN
faba-286	228	105	port	port	NOUN
faba-286	228	106	enterprise	enterprise	NOUN
faba-286	228	107	's	's	PART
faba-286	228	108	cybersecurity	cybersecurity	NOUN
faba-286	228	109	measures	measure	NOUN
faba-286	228	110	are	be	AUX
faba-286	228	111	being	be	AUX
faba-286	228	112	used	use	VERB
faba-286	228	113	could	could	AUX
faba-286	228	114	show	show	VERB
faba-286	228	115	patterns	pattern	NOUN
faba-286	228	116	,	,	PUNCT
faba-286	228	117	improvements	improvement	NOUN
faba-286	228	118	,	,	PUNCT
faba-286	228	119	or	or	CCONJ
faba-286	228	120	new	new	ADJ
faba-286	228	121	problems	problem	NOUN
faba-286	228	122	that	that	PRON
faba-286	228	123	static	static	ADJ
faba-286	228	124	studies	study	NOUN
faba-286	228	125	can	can	AUX
faba-286	228	126	not	not	PART
faba-286	228	127	capture	capture	VERB
faba-286	228	128	;	;	PUNCT
faba-286	228	129	a	a	DET
faba-286	228	130	more	more	ADV
faba-286	228	131	in	in	ADP
faba-286	228	132	-	-	PUNCT
faba-286	228	133	depth	depth	NOUN
faba-286	228	134	look	look	NOUN
faba-286	228	135	at	at	ADP
faba-286	228	136	human	human	ADJ
faba-286	228	137	factors	factor	NOUN
faba-286	228	138	:	:	PUNCT
faba-286	228	139	future	future	ADJ
faba-286	228	140	work	work	NOUN
faba-286	228	141	could	could	AUX
faba-286	228	142	focus	focus	VERB
faba-286	228	143	more	more	ADV
faba-286	228	144	deeply	deeply	ADV
faba-286	228	145	on	on	ADP
faba-286	228	146	the	the	DET
faba-286	228	147	human	human	ADJ
faba-286	228	148	element	element	NOUN
faba-286	228	149	by	by	ADP
faba-286	228	150	studying	study	VERB
faba-286	228	151	employee	employee	NOUN
faba-286	228	152	behaviour	behaviour	NOUN
faba-286	228	153	,	,	PUNCT
faba-286	228	154	resistance	resistance	NOUN
faba-286	228	155	to	to	PART
faba-286	228	156	change	change	VERB
faba-286	228	157	,	,	PUNCT
faba-286	228	158	and	and	CCONJ
faba-286	228	159	the	the	DET
faba-286	228	160	effectiveness	effectiveness	NOUN
faba-286	228	161	of	of	ADP
faba-286	228	162	different	different	ADJ
faba-286	228	163	training	training	NOUN
faba-286	228	164	methods	method	NOUN
faba-286	228	165	;	;	PUNCT
faba-286	228	166	development	development	NOUN
faba-286	228	167	of	of	ADP
faba-286	228	168	a	a	DET
faba-286	228	169	cybersecurity	cybersecurity	NOUN
faba-286	228	170	readiness	readiness	NOUN
faba-286	228	171	index	index	NOUN
faba-286	228	172	:	:	PUNCT
faba-286	228	173	a	a	DET
faba-286	228	174	customized	customize	VERB
faba-286	228	175	evaluation	evaluation	NOUN
faba-286	228	176	tool	tool	NOUN
faba-286	228	177	could	could	AUX
faba-286	228	178	be	be	AUX
faba-286	228	179	created	create	VERB
faba-286	228	180	to	to	PART
faba-286	228	181	measure	measure	VERB
faba-286	228	182	and	and	CCONJ
faba-286	228	183	benchmark	benchmark	VERB
faba-286	228	184	the	the	DET
faba-286	228	185	cybersecurity	cybersecurity	NOUN
faba-286	228	186	readiness	readiness	NOUN
faba-286	228	187	of	of	ADP
faba-286	228	188	accounting	accounting	NOUN
faba-286	228	189	systems	system	NOUN
faba-286	228	190	in	in	ADP
faba-286	228	191	algerian	algerian	ADJ
faba-286	228	192	enterprises	enterprise	NOUN
faba-286	228	193	,	,	PUNCT
faba-286	228	194	helping	help	VERB
faba-286	228	195	guide	guide	VERB
faba-286	228	196	policy	policy	NOUN
faba-286	228	197	and	and	CCONJ
faba-286	228	198	investment	investment	NOUN
faba-286	228	199	decisions	decision	NOUN
faba-286	228	200	;	;	PUNCT
faba-286	228	201	exploration	exploration	NOUN
faba-286	228	202	of	of	ADP
faba-286	228	203	ai	ai	PROPN
faba-286	228	204	and	and	CCONJ
faba-286	228	205	blockchain	blockchain	PROPN
faba-286	228	206	applications	application	NOUN
faba-286	228	207	:	:	PUNCT
faba-286	228	208	with	with	ADP
faba-286	228	209	the	the	DET
faba-286	228	210	increasing	increase	VERB
faba-286	228	211	integration	integration	NOUN
faba-286	228	212	of	of	ADP
faba-286	228	213	artificial	artificial	ADJ
faba-286	228	214	intelligence	intelligence	NOUN
faba-286	228	215	and	and	CCONJ
faba-286	228	216	blockchain	blockchain	PROPN
faba-286	228	217	in	in	ADP
faba-286	228	218	accounting	accounting	PROPN
faba-286	228	219	,	,	PUNCT
faba-286	228	220	future	future	ADJ
faba-286	228	221	studies	study	NOUN
faba-286	228	222	could	could	AUX
faba-286	228	223	explore	explore	VERB
faba-286	228	224	how	how	SCONJ
faba-286	228	225	these	these	DET
faba-286	228	226	technologies	technology	NOUN
faba-286	228	227	may	may	AUX
faba-286	228	228	enhance	enhance	VERB
faba-286	228	229	cybersecurity	cybersecurity	NOUN
faba-286	228	230	and	and	CCONJ
faba-286	228	231	data	datum	NOUN
faba-286	228	232	protection	protection	NOUN
faba-286	228	233	in	in	ADP
faba-286	228	234	financial	financial	ADJ
faba-286	228	235	operations	operation	NOUN
faba-286	228	236	.	.	PUNCT
faba-286	229	1	references	reference	NOUN
faba-286	229	2	abu	abu	PROPN
faba-286	229	3	-	-	PUNCT
faba-286	229	4	musa	musa	PROPN
faba-286	229	5	,	,	PUNCT
faba-286	229	6	a.	a.	NOUN
faba-286	229	7	a.	a.	NOUN
faba-286	229	8	2006	2006	NUM
faba-286	229	9	.	.	PUNCT
faba-286	230	1	perceived	perceive	VERB
faba-286	230	2	security	security	NOUN
faba-286	230	3	threats	threat	NOUN
faba-286	230	4	of	of	ADP
faba-286	230	5	computerized	computerized	ADJ
faba-286	230	6	accounting	accounting	NOUN
faba-286	230	7	information	information	NOUN
faba-286	230	8	systems	system	NOUN
faba-286	230	9	in	in	ADP
faba-286	230	10	the	the	DET
faba-286	230	11	egyptian	egyptian	ADJ
faba-286	230	12	banking	banking	NOUN
faba-286	230	13	industry	industry	NOUN
faba-286	230	14	,	,	PUNCT
faba-286	230	15	journal	journal	NOUN
faba-286	230	16	of	of	ADP
faba-286	230	17	information	information	NOUN
faba-286	230	18	systems	system	NOUN
faba-286	230	19	20	20	NUM
faba-286	230	20	(	(	PUNCT
faba-286	230	21	1	1	NUM
faba-286	230	22	):	):	PUNCT
faba-286	230	23	187–203	187–203	NUM
faba-286	230	24	.	.	PUNCT
faba-286	231	1	https://doi.org/10.2308/jis.2006.20.1.187	https://doi.org/10.2308/jis.2006.20.1.187	PROPN
faba-286	231	2	.	.	PUNCT
faba-286	232	1	https://doi.org/10.2308/jis.2006.20.1.187	https://doi.org/10.2308/jis.2006.20.1.187	PROPN
faba-286	232	2	ali	ali	PROPN
faba-286	232	3	djellaba	djellaba	PROPN
faba-286	232	4	/	/	SYM
faba-286	232	5	finance	finance	NOUN
faba-286	232	6	,	,	PUNCT
faba-286	232	7	accounting	accounting	NOUN
faba-286	232	8	and	and	CCONJ
faba-286	232	9	business	business	NOUN
faba-286	232	10	analysis	analysis	NOUN
faba-286	232	11	,	,	PUNCT
faba-286	232	12	volume	volume	NOUN
faba-286	232	13	7	7	NUM
faba-286	232	14	,	,	PUNCT
faba-286	232	15	issue	issue	NOUN
faba-286	232	16	2	2	NUM
faba-286	232	17	,	,	PUNCT
faba-286	232	18	2025	2025	NUM
faba-286	232	19	218	218	NUM
faba-286	232	20	aicpa	aicpa	NOUN
faba-286	232	21	.	.	PUNCT
faba-286	233	1	2018	2018	NUM
faba-286	233	2	.	.	PUNCT
faba-286	234	1	why	why	SCONJ
faba-286	234	2	use	use	VERB
faba-286	234	3	the	the	DET
faba-286	234	4	aicpa	aicpa	NOUN
faba-286	234	5	’s	’s	PART
faba-286	234	6	cybersecurity	cybersecurity	NOUN
faba-286	234	7	risk	risk	NOUN
faba-286	234	8	management	management	NOUN
faba-286	234	9	reporting	reporting	NOUN
faba-286	234	10	framework	framework	NOUN
faba-286	234	11	.	.	PUNCT
faba-286	235	1	https://www.aicpa-cima.com/resources/download/why-use-the-aicpas-cybersecurity-riskmanagement-reporting-framework	https://www.aicpa-cima.com/resources/download/why-use-the-aicpas-cybersecurity-riskmanagement-reporting-framework	PROPN
faba-286	235	2	.	.	PUNCT
faba-286	236	1	al	al	PROPN
faba-286	236	2	-	-	PUNCT
faba-286	236	3	shawabkeh	shawabkeh	NOUN
faba-286	236	4	,	,	PUNCT
faba-286	236	5	m.	m.	NOUN
faba-286	236	6	a.	a.	NOUN
faba-286	236	7	2009	2009	NUM
faba-286	236	8	.	.	PUNCT
faba-286	237	1	computer	computer	NOUN
faba-286	237	2	and	and	CCONJ
faba-286	237	3	internet	internet	NOUN
faba-286	237	4	crimes	crime	NOUN
faba-286	237	5	,	,	PUNCT
faba-286	237	6	1st	1st	ADJ
faba-286	237	7	ed	ed	NOUN
faba-286	237	8	.	.	PUNCT
faba-286	238	1	amman	amman	PROPN
faba-286	238	2	:	:	PUNCT
faba-286	238	3	dar	dar	PROPN
faba-286	238	4	al	al	PROPN
faba-286	238	5	-	-	PUNCT
faba-286	238	6	thaqafa	thaqafa	PROPN
faba-286	238	7	for	for	ADP
faba-286	238	8	publishing	publishing	NOUN
faba-286	238	9	and	and	CCONJ
faba-286	238	10	distribution	distribution	NOUN
faba-286	238	11	.	.	PUNCT
faba-286	239	1	arief	arief	PROPN
faba-286	239	2	,	,	PUNCT
faba-286	239	3	s.	s.	PROPN
faba-286	239	4	2024	2024	NUM
faba-286	239	5	.	.	PUNCT
faba-286	240	1	‘	'	PUNCT
faba-286	240	2	digital	digital	ADJ
faba-286	240	3	transformation	transformation	NOUN
faba-286	240	4	in	in	ADP
faba-286	240	5	accounting	accounting	NOUN
faba-286	240	6	:	:	PUNCT
faba-286	240	7	the	the	DET
faba-286	240	8	nexus	nexus	NOUN
faba-286	240	9	between	between	ADP
faba-286	240	10	technology	technology	NOUN
faba-286	240	11	,	,	PUNCT
faba-286	240	12	leadership	leadership	NOUN
faba-286	240	13	,	,	PUNCT
faba-286	240	14	and	and	CCONJ
faba-286	240	15	beyond	beyond	ADP
faba-286	240	16	’	'	PUNCT
faba-286	240	17	.	.	PUNCT
faba-286	241	1	in	in	ADP
faba-286	241	2	:	:	PUNCT
faba-286	241	3	arif	arif	PROPN
faba-286	241	4	,	,	PUNCT
faba-286	241	5	p.	p.	NOUN
faba-286	241	6	,	,	PUNCT
faba-286	241	7	and	and	CCONJ
faba-286	241	8	tawei	tawei	PROPN
faba-286	241	9	,	,	PUNCT
faba-286	241	10	w.	w.	PROPN
faba-286	241	11	(	(	PUNCT
faba-286	241	12	ed	ed	NOUN
faba-286	241	13	.	.	PUNCT
faba-286	241	14	)	)	PUNCT
faba-286	241	15	,	,	PUNCT
faba-286	241	16	digital	digital	ADJ
faba-286	241	17	transformation	transformation	NOUN
faba-286	241	18	in	in	ADP
faba-286	241	19	accounting	accounting	NOUN
faba-286	241	20	and	and	CCONJ
faba-286	241	21	auditing	auditing	NOUN
faba-286	241	22	,	,	PUNCT
faba-286	241	23	springer	springer	NOUN
faba-286	241	24	books	book	NOUN
faba-286	241	25	,	,	PUNCT
faba-286	241	26	2959	2959	NUM
faba-286	241	27	.	.	PUNCT
faba-286	242	1	bara	bara	PROPN
faba-286	242	2	,	,	PUNCT
faba-286	242	3	samir	samir	PROPN
faba-286	242	4	.	.	PROPN
faba-286	242	5	2017	2017	NUM
faba-286	242	6	.	.	PUNCT
faba-286	243	1	cybersecurity	cybersecurity	NOUN
faba-286	243	2	in	in	ADP
faba-286	243	3	algeria	algeria	PROPN
faba-286	243	4	:	:	PUNCT
faba-286	243	5	policies	policy	NOUN
faba-286	243	6	and	and	CCONJ
faba-286	243	7	institutions	institution	NOUN
faba-286	243	8	,	,	PUNCT
faba-286	243	9	algerian	algerian	ADJ
faba-286	243	10	journal	journal	NOUN
faba-286	243	11	of	of	ADP
faba-286	243	12	human	human	ADJ
faba-286	243	13	security	security	NOUN
faba-286	243	14	2	2	NUM
faba-286	243	15	(	(	PUNCT
faba-286	243	16	2	2	NUM
faba-286	243	17	):	):	PUNCT
faba-286	243	18	255	255	NUM
faba-286	243	19	-	-	SYM
faba-286	243	20	280	280	NUM
faba-286	243	21	.	.	PUNCT
faba-286	244	1	busulwa	busulwa	NOUN
faba-286	244	2	,	,	PUNCT
faba-286	244	3	r.	r.	PROPN
faba-286	244	4	,	,	PUNCT
faba-286	244	5	and	and	CCONJ
faba-286	244	6	n.	n.	PROPN
faba-286	244	7	evans	evans	PROPN
faba-286	244	8	.	.	PUNCT
faba-286	244	9	2021	2021	NUM
faba-286	244	10	.	.	PUNCT
faba-286	245	1	digital	digital	ADJ
faba-286	245	2	transformation	transformation	NOUN
faba-286	245	3	in	in	ADP
faba-286	245	4	accounting	accounting	NOUN
faba-286	245	5	.	.	PUNCT
faba-286	246	1	1st	1st	ADJ
faba-286	246	2	ed	ed	NOUN
faba-286	246	3	.	.	PUNCT
faba-286	247	1	london	london	PROPN
faba-286	247	2	-	-	PUNCT
faba-286	247	3	new	new	PROPN
faba-286	247	4	york	york	PROPN
faba-286	247	5	:	:	PUNCT
faba-286	248	1	routledge	routledge	PROPN
faba-286	248	2	.	.	PUNCT
faba-286	249	1	eu	eu	PROPN
faba-286	249	2	.	.	PROPN
faba-286	249	3	2016	2016	NUM
faba-286	249	4	.	.	PUNCT
faba-286	250	1	general	general	ADJ
faba-286	250	2	data	data	PROPN
faba-286	250	3	protection	protection	PROPN
faba-286	250	4	regulation	regulation	PROPN
faba-286	250	5	gdpr	gdpr	NOUN
faba-286	250	6	,	,	PUNCT
faba-286	250	7	official	official	ADJ
faba-286	250	8	journal	journal	NOUN
faba-286	250	9	of	of	ADP
faba-286	250	10	the	the	DET
faba-286	250	11	european	european	PROPN
faba-286	250	12	union	union	PROPN
faba-286	250	13	.	.	PUNCT
faba-286	251	1	https://gdprinfo.eu/.	https://gdprinfo.eu/.	PROPN
faba-286	251	2	gansler	gansler	NOUN
faba-286	251	3	,	,	PUNCT
faba-286	251	4	j.	j.	PROPN
faba-286	251	5	s.	s.	PROPN
faba-286	251	6	,	,	PUNCT
faba-286	251	7	and	and	CCONJ
faba-286	251	8	w.	w.	PROPN
faba-286	251	9	lucyshyn	lucyshyn	PROPN
faba-286	251	10	.	.	PUNCT
faba-286	252	1	2005	2005	NUM
faba-286	252	2	.	.	PUNCT
faba-286	253	1	improving	improve	VERB
faba-286	253	2	the	the	DET
faba-286	253	3	security	security	NOUN
faba-286	253	4	of	of	ADP
faba-286	253	5	financial	financial	ADJ
faba-286	253	6	management	management	NOUN
faba-286	253	7	systems	system	NOUN
faba-286	253	8	:	:	PUNCT
faba-286	253	9	what	what	PRON
faba-286	253	10	are	be	AUX
faba-286	253	11	we	we	PRON
faba-286	253	12	to	to	PART
faba-286	253	13	do	do	VERB
faba-286	253	14	?	?	PUNCT
faba-286	253	15	,	,	PUNCT
faba-286	253	16	journal	journal	NOUN
faba-286	253	17	of	of	ADP
faba-286	253	18	accounting	accounting	NOUN
faba-286	253	19	and	and	CCONJ
faba-286	253	20	public	public	ADJ
faba-286	253	21	policy	policy	NOUN
faba-286	253	22	24	24	NUM
faba-286	253	23	(	(	PUNCT
faba-286	253	24	1	1	NUM
faba-286	253	25	):	):	PUNCT
faba-286	253	26	1	1	NUM
faba-286	253	27	-	-	SYM
faba-286	253	28	9	9	NUM
faba-286	253	29	.	.	PUNCT
faba-286	253	30	https://doi.org/10.1016/j.jaccpubpol.2004.12.001	https://doi.org/10.1016/j.jaccpubpol.2004.12.001	NOUN
faba-286	253	31	.	.	PUNCT
faba-286	254	1	gordon	gordon	PROPN
faba-286	254	2	,	,	PUNCT
faba-286	254	3	l.	l.	PROPN
faba-286	254	4	a.	a.	PROPN
faba-286	254	5	,	,	PUNCT
faba-286	254	6	and	and	CCONJ
faba-286	254	7	m.	m.	NOUN
faba-286	254	8	p.	p.	PROPN
faba-286	254	9	loeb	loeb	PROPN
faba-286	254	10	.	.	PUNCT
faba-286	255	1	2002	2002	NUM
faba-286	255	2	.	.	PUNCT
faba-286	256	1	the	the	DET
faba-286	256	2	economics	economic	NOUN
faba-286	256	3	of	of	ADP
faba-286	256	4	information	information	NOUN
faba-286	256	5	security	security	NOUN
faba-286	256	6	investment	investment	NOUN
faba-286	256	7	.	.	PUNCT
faba-286	257	1	acm	acm	PROPN
faba-286	257	2	transactions	transaction	NOUN
faba-286	257	3	on	on	ADP
faba-286	257	4	information	information	NOUN
faba-286	257	5	and	and	CCONJ
faba-286	257	6	system	system	NOUN
faba-286	257	7	security	security	NOUN
faba-286	257	8	5	5	NUM
faba-286	257	9	(	(	PUNCT
faba-286	257	10	4	4	NUM
faba-286	257	11	):	):	PUNCT
faba-286	257	12	438	438	NUM
faba-286	257	13	-	-	SYM
faba-286	257	14	457	457	NUM
faba-286	257	15	.	.	PUNCT
faba-286	258	1	https://doi.org/10.1145/581271.581274	https://doi.org/10.1145/581271.581274	PROPN
faba-286	258	2	.	.	PUNCT
faba-286	259	1	gordon	gordon	PROPN
faba-286	259	2	,	,	PUNCT
faba-286	259	3	l.	l.	PROPN
faba-286	259	4	a.	a.	PROPN
faba-286	259	5	,	,	PUNCT
faba-286	259	6	m.	m.	NOUN
faba-286	259	7	p.	p.	PROPN
faba-286	259	8	loeb	loeb	PROPN
faba-286	259	9	,	,	PUNCT
faba-286	259	10	and	and	CCONJ
faba-286	259	11	w.	w.	PROPN
faba-286	259	12	lucyshyn	lucyshyn	PROPN
faba-286	259	13	.	.	PUNCT
faba-286	260	1	2003	2003	NUM
faba-286	260	2	.	.	PUNCT
faba-286	261	1	sharing	share	VERB
faba-286	261	2	information	information	NOUN
faba-286	261	3	on	on	ADP
faba-286	261	4	computer	computer	NOUN
faba-286	261	5	systems	system	NOUN
faba-286	261	6	security	security	NOUN
faba-286	261	7	:	:	PUNCT
faba-286	261	8	an	an	DET
faba-286	261	9	economic	economic	ADJ
faba-286	261	10	analysis	analysis	NOUN
faba-286	261	11	.	.	PUNCT
faba-286	262	1	journal	journal	NOUN
faba-286	262	2	of	of	ADP
faba-286	262	3	accounting	accounting	NOUN
faba-286	262	4	and	and	CCONJ
faba-286	262	5	public	public	ADJ
faba-286	262	6	policy	policy	NOUN
faba-286	262	7	,	,	PUNCT
faba-286	262	8	22	22	NUM
faba-286	262	9	:	:	PUNCT
faba-286	262	10	461	461	NUM
faba-286	262	11	-	-	SYM
faba-286	262	12	485	485	NUM
faba-286	262	13	.	.	PUNCT
faba-286	263	1	http://dx.doi.org/10.1016/j.jaccpubpol.2003.09.001	http://dx.doi.org/10.1016/j.jaccpubpol.2003.09.001	NUM
faba-286	263	2	.	.	PUNCT
faba-286	264	1	gordon	gordon	PROPN
faba-286	264	2	,	,	PUNCT
faba-286	264	3	l.	l.	PROPN
faba-286	264	4	a.	a.	PROPN
faba-286	264	5	,	,	PUNCT
faba-286	264	6	m.	m.	NOUN
faba-286	264	7	p.	p.	PROPN
faba-286	264	8	loeb	loeb	PROPN
faba-286	264	9	,	,	PUNCT
faba-286	264	10	w.	w.	PROPN
faba-286	264	11	lucyshyn	lucyshyn	PROPN
faba-286	264	12	,	,	PUNCT
faba-286	264	13	and	and	CCONJ
faba-286	264	14	t.	t.	PROPN
faba-286	264	15	sohail	sohail	PROPN
faba-286	264	16	.	.	PUNCT
faba-286	265	1	2006	2006	NUM
faba-286	265	2	.	.	PUNCT
faba-286	266	1	the	the	DET
faba-286	266	2	impact	impact	NOUN
faba-286	266	3	of	of	ADP
faba-286	266	4	the	the	DET
faba-286	266	5	sarbanes	sarbanes	PROPN
faba-286	266	6	-	-	PUNCT
faba-286	266	7	oxley	oxley	ADJ
faba-286	266	8	act	act	NOUN
faba-286	266	9	on	on	ADP
faba-286	266	10	the	the	DET
faba-286	266	11	corporate	corporate	ADJ
faba-286	266	12	disclosures	disclosure	NOUN
faba-286	266	13	of	of	ADP
faba-286	266	14	information	information	NOUN
faba-286	266	15	security	security	NOUN
faba-286	266	16	activities	activity	NOUN
faba-286	266	17	.	.	PUNCT
faba-286	267	1	journal	journal	NOUN
faba-286	267	2	of	of	ADP
faba-286	267	3	accounting	accounting	NOUN
faba-286	267	4	and	and	CCONJ
faba-286	267	5	public	public	ADJ
faba-286	267	6	policy	policy	NOUN
faba-286	267	7	,	,	PUNCT
faba-286	267	8	25	25	NUM
faba-286	267	9	:	:	SYM
faba-286	267	10	503530	503530	NUM
faba-286	267	11	.	.	PUNCT
faba-286	268	1	https://doi.org/10.1016/j.jaccpubpol.2006.07.005	https://doi.org/10.1016/j.jaccpubpol.2006.07.005	PROPN
faba-286	268	2	.	.	PUNCT
faba-286	269	1	haapamäki	haapamäki	PROPN
faba-286	269	2	,	,	PUNCT
faba-286	269	3	e.	e.	PROPN
faba-286	269	4	,	,	PUNCT
faba-286	269	5	and	and	CCONJ
faba-286	269	6	j.	j.	PROPN
faba-286	269	7	sihvonen	sihvonen	PROPN
faba-286	269	8	.	.	PUNCT
faba-286	270	1	2019	2019	NUM
faba-286	270	2	.	.	PUNCT
faba-286	270	3	cybersecurity	cybersecurity	NOUN
faba-286	270	4	in	in	ADP
faba-286	270	5	accounting	accounting	NOUN
faba-286	270	6	research	research	NOUN
faba-286	270	7	,	,	PUNCT
faba-286	270	8	managerial	managerial	ADJ
faba-286	270	9	auditing	auditing	NOUN
faba-286	270	10	journal	journal	NOUN
faba-286	270	11	34	34	NUM
faba-286	270	12	(	(	PUNCT
faba-286	270	13	7	7	NUM
faba-286	270	14	):	):	PUNCT
faba-286	270	15	808	808	NUM
faba-286	270	16	-	-	SYM
faba-286	270	17	834	834	NUM
faba-286	270	18	.	.	PUNCT
faba-286	271	1	https://doi.org/10.1108/maj-09-2018-2004	https://doi.org/10.1108/maj-09-2018-2004	PROPN
faba-286	271	2	.	.	PROPN
faba-286	271	3	hausken	hausken	PROPN
faba-286	271	4	,	,	PUNCT
faba-286	271	5	k.	k.	PROPN
faba-286	271	6	2006	2006	NUM
faba-286	271	7	.	.	PUNCT
faba-286	272	1	income	income	NOUN
faba-286	272	2	,	,	PUNCT
faba-286	272	3	interdependence	interdependence	NOUN
faba-286	272	4	,	,	PUNCT
faba-286	272	5	and	and	CCONJ
faba-286	272	6	substitution	substitution	NOUN
faba-286	272	7	effects	effect	NOUN
faba-286	272	8	affecting	affect	VERB
faba-286	272	9	incentives	incentive	NOUN
faba-286	272	10	for	for	ADP
faba-286	272	11	security	security	NOUN
faba-286	272	12	investment	investment	NOUN
faba-286	272	13	,	,	PUNCT
faba-286	272	14	journal	journal	NOUN
faba-286	272	15	of	of	ADP
faba-286	272	16	accounting	accounting	NOUN
faba-286	272	17	and	and	CCONJ
faba-286	272	18	public	public	ADJ
faba-286	272	19	policy	policy	NOUN
faba-286	272	20	,	,	PUNCT
faba-286	272	21	25(6	25(6	NUM
faba-286	272	22	):	):	PUNCT
faba-286	272	23	629–665	629–665	NUM
faba-286	272	24	.	.	PUNCT
faba-286	273	1	https://doi.org/10.1016/j.jaccpubpol.2006.09.001	https://doi.org/10.1016/j.jaccpubpol.2006.09.001	PROPN
faba-286	273	2	.	.	PUNCT
faba-286	274	1	itu	itu	PROPN
faba-286	274	2	.	.	PROPN
faba-286	274	3	2011	2011	NUM
faba-286	274	4	.	.	PUNCT
faba-286	275	1	telecommunication	telecommunication	NOUN
faba-286	275	2	reform	reform	NOUN
faba-286	275	3	trends	trend	NOUN
faba-286	275	4	:	:	PUNCT
faba-286	275	5	enabling	enable	VERB
faba-286	275	6	tomorrow	tomorrow	NOUN
faba-286	275	7	's	's	PART
faba-286	275	8	digital	digital	ADJ
faba-286	275	9	world	world	NOUN
faba-286	275	10	.	.	PUNCT
faba-286	276	1	https://www.itu.int/en/publications/itu-d/pages/publications.aspx?pub=regtr-2010-01	https://www.itu.int/en/publications/itu-d/pages/publications.aspx?pub=regtr-2010-01	NOUN
faba-286	276	2	.	.	PUNCT
faba-286	277	1	law	law	NOUN
faba-286	277	2	18	18	NUM
faba-286	277	3	-	-	SYM
faba-286	277	4	07	07	NUM
faba-286	277	5	of	of	ADP
faba-286	277	6	june	june	PROPN
faba-286	277	7	10	10	NUM
faba-286	277	8	,	,	PUNCT
faba-286	277	9	2018	2018	NUM
faba-286	277	10	on	on	ADP
faba-286	277	11	the	the	DET
faba-286	277	12	protection	protection	NOUN
faba-286	277	13	of	of	ADP
faba-286	277	14	natural	natural	ADJ
faba-286	277	15	persons	person	NOUN
faba-286	277	16	in	in	ADP
faba-286	277	17	the	the	DET
faba-286	277	18	field	field	NOUN
faba-286	277	19	of	of	ADP
faba-286	277	20	processing	process	VERB
faba-286	277	21	personal	personal	ADJ
faba-286	277	22	data	datum	NOUN
faba-286	277	23	,	,	PUNCT
faba-286	277	24	algerian	algerian	ADJ
faba-286	277	25	official	official	ADJ
faba-286	277	26	journal	journal	NOUN
faba-286	277	27	no	no	INTJ
faba-286	277	28	.	.	NOUN
faba-286	278	1	3	3	X
faba-286	278	2	.	.	X
faba-286	278	3	li	li	PROPN
faba-286	278	4	h.	h.	PROPN
faba-286	278	5	,	,	PUNCT
faba-286	278	6	w.	w.	PROPN
faba-286	278	7	g.	g.	PROPN
faba-286	278	8	no	no	PROPN
faba-286	278	9	,	,	PUNCT
faba-286	278	10	and	and	CCONJ
faba-286	278	11	t.	t.	PROPN
faba-286	278	12	wang	wang	PROPN
faba-286	278	13	.	.	PROPN
faba-286	279	1	2018	2018	NUM
faba-286	279	2	.	.	PUNCT
faba-286	280	1	sec	sec	PROPN
faba-286	280	2	’s	’s	PART
faba-286	280	3	cybersecurity	cybersecurity	NOUN
faba-286	280	4	disclosure	disclosure	NOUN
faba-286	280	5	guidance	guidance	NOUN
faba-286	280	6	and	and	CCONJ
faba-286	280	7	disclosed	disclose	VERB
faba-286	280	8	cybersecurity	cybersecurity	NOUN
faba-286	280	9	risk	risk	NOUN
faba-286	280	10	factors	factor	NOUN
faba-286	280	11	.	.	PUNCT
faba-286	281	1	international	international	ADJ
faba-286	281	2	journal	journal	NOUN
faba-286	281	3	of	of	ADP
faba-286	281	4	accounting	accounting	NOUN
faba-286	281	5	information	information	NOUN
faba-286	281	6	systems	system	NOUN
faba-286	281	7	,	,	PUNCT
faba-286	281	8	30	30	NUM
faba-286	281	9	:	:	SYM
faba-286	281	10	40–55	40–55	NUM
faba-286	281	11	.	.	PUNCT
faba-286	282	1	https://doi.org/10.1016/j.accinf.2018.06.003	https://doi.org/10.1016/j.accinf.2018.06.003	PROPN
faba-286	282	2	.	.	PUNCT
faba-286	283	1	loonam	loonam	PROPN
faba-286	283	2	j.	j.	PROPN
faba-286	283	3	,	,	PUNCT
faba-286	283	4	s.	s.	PROPN
faba-286	283	5	eaves	eaves	PROPN
faba-286	283	6	,	,	PUNCT
faba-286	283	7	v.	v.	PROPN
faba-286	283	8	kumar	kumar	PROPN
faba-286	283	9	,	,	PUNCT
faba-286	283	10	and	and	CCONJ
faba-286	283	11	g.	g.	PROPN
faba-286	283	12	parry	parry	PROPN
faba-286	283	13	.	.	PUNCT
faba-286	284	1	2018	2018	NUM
faba-286	284	2	.	.	PUNCT
faba-286	285	1	towards	towards	ADP
faba-286	285	2	digital	digital	ADJ
faba-286	285	3	transformation	transformation	NOUN
faba-286	285	4	:	:	PUNCT
faba-286	285	5	lessons	lesson	NOUN
faba-286	285	6	learned	learn	VERB
faba-286	285	7	from	from	ADP
faba-286	285	8	traditional	traditional	ADJ
faba-286	285	9	organization	organization	NOUN
faba-286	285	10	.	.	PUNCT
faba-286	286	1	strategic	strategic	ADJ
faba-286	286	2	change	change	NOUN
faba-286	286	3	,	,	PUNCT
faba-286	286	4	27	27	NUM
faba-286	286	5	(	(	PUNCT
faba-286	286	6	2):101–109	2):101–109	NUM
faba-286	286	7	.	.	PUNCT
faba-286	287	1	https://doi.org/10.1002/jsc.2185	https://doi.org/10.1002/jsc.2185	PROPN
faba-286	287	2	.	.	PUNCT
faba-286	288	1	mamdouh	mamdouh	PROPN
faba-286	288	2	ibrahim	ibrahim	PROPN
faba-286	288	3	,	,	PUNCT
faba-286	288	4	k.	k.	PROPN
faba-286	288	5	2023	2023	NUM
faba-286	288	6	.	.	PUNCT
faba-286	289	1	digital	digital	ADJ
faba-286	289	2	judicial	judicial	ADJ
faba-286	289	3	expertise	expertise	NOUN
faba-286	289	4	in	in	ADP
faba-286	289	5	cybercrime	cybercrime	NOUN
faba-286	289	6	(	(	PUNCT
faba-286	289	7	a	a	DET
faba-286	289	8	comparative	comparative	ADJ
faba-286	289	9	study	study	NOUN
faba-286	289	10	in	in	ADP
faba-286	289	11	egyptian	egyptian	PROPN
faba-286	289	12	,	,	PUNCT
faba-286	289	13	uae	uae	PROPN
faba-286	289	14	and	and	CCONJ
faba-286	289	15	us	us	PROPN
faba-286	289	16	law	law	NOUN
faba-286	289	17	)	)	PUNCT
faba-286	289	18	,	,	PUNCT
faba-286	289	19	1st	1st	PROPN
faba-286	289	20	ed	ed	NOUN
faba-286	289	21	,	,	PUNCT
faba-286	289	22	alexandria	alexandria	PROPN
faba-286	289	23	:	:	PUNCT
faba-286	289	24	dar	dar	PROPN
faba-286	289	25	alfikr	alfikr	PROPN
faba-286	289	26	al	al	PROPN
faba-286	289	27	-	-	PUNCT
faba-286	289	28	jami'i	jami'i	PROPN
faba-286	289	29	.	.	PUNCT
faba-286	289	30	mostafa	mostafa	PROPN
faba-286	289	31	,	,	PUNCT
faba-286	289	32	m.m	m.m	PROPN
faba-286	289	33	.	.	PROPN
faba-286	289	34	2008	2008	NUM
faba-286	289	35	.	.	PUNCT
faba-286	290	1	criminal	criminal	ADJ
faba-286	290	2	investigation	investigation	NOUN
faba-286	290	3	in	in	ADP
faba-286	290	4	cyber	cyber	ADJ
faba-286	290	5	crimes	crime	NOUN
faba-286	290	6	,	,	PUNCT
faba-286	290	7	1st	1st	PROPN
faba-286	290	8	ed	ed	NOUN
faba-286	290	9	,	,	PUNCT
faba-286	290	10	cairo	cairo	PROPN
faba-286	290	11	:	:	PUNCT
faba-286	290	12	police	police	NOUN
faba-286	290	13	press	press	NOUN
faba-286	290	14	.	.	PUNCT
faba-286	291	1	mustafa	mustafa	PROPN
faba-286	291	2	,	,	PUNCT
faba-286	291	3	a.	a.	PROPN
faba-286	291	4	b.	b.	PROPN
faba-286	291	5	q.	q.	PROPN
faba-286	291	6	2016	2016	NUM
faba-286	291	7	,	,	PUNCT
faba-286	291	8	the	the	DET
faba-286	291	9	right	right	NOUN
faba-286	291	10	to	to	ADP
faba-286	291	11	information	information	NOUN
faba-286	291	12	privacy	privacy	NOUN
faba-286	291	13	between	between	ADP
faba-286	291	14	technical	technical	ADJ
faba-286	291	15	challenges	challenge	NOUN
faba-286	291	16	and	and	CCONJ
faba-286	291	17	the	the	DET
faba-286	291	18	reality	reality	NOUN
faba-286	291	19	of	of	ADP
faba-286	291	20	legal	legal	ADJ
faba-286	291	21	protection	protection	NOUN
faba-286	291	22	,	,	PUNCT
faba-286	291	23	arab	arab	ADJ
faba-286	291	24	journal	journal	PROPN
faba-286	291	25	of	of	ADP
faba-286	291	26	science	science	NOUN
faba-286	291	27	and	and	CCONJ
faba-286	291	28	research	research	NOUN
faba-286	291	29	dissemination	dissemination	NOUN
faba-286	291	30	,	,	PUNCT
faba-286	291	31	2	2	NUM
faba-286	291	32	(	(	PUNCT
faba-286	291	33	5):38	5):38	PROPN
faba-286	291	34	-	-	PUNCT
faba-286	291	35	52.https://doi.org/10.26389	52.https://doi.org/10.26389	NOUN
faba-286	291	36	/	/	SYM
faba-286	291	37	ajsrp.a17316	ajsrp.a17316	NOUN
faba-286	291	38	.	.	PUNCT
faba-286	292	1	nist	nist	PROPN
faba-286	292	2	.	.	PUNCT
faba-286	292	3	2016	2016	NUM
faba-286	292	4	.	.	PUNCT
faba-286	293	1	nist	nist	NOUN
faba-286	293	2	risk	risk	NOUN
faba-286	293	3	management	management	NOUN
faba-286	293	4	framework	framework	NOUN
faba-286	293	5	.	.	PUNCT
faba-286	294	1	https://csrc.nist.gov/projects/risk-management/about-rmf	https://csrc.nist.gov/projects/risk-management/about-rmf	PROPN
faba-286	294	2	.	.	PUNCT
faba-286	295	1	oecd.2022	oecd.2022	NOUN
faba-286	295	2	.	.	PUNCT
faba-286	295	3	oecd	oecd	PROPN
faba-286	295	4	guidelines	guideline	NOUN
faba-286	295	5	on	on	ADP
faba-286	295	6	the	the	DET
faba-286	295	7	protection	protection	NOUN
faba-286	295	8	of	of	ADP
faba-286	295	9	privacy	privacy	NOUN
faba-286	295	10	and	and	CCONJ
faba-286	295	11	transborder	transborder	NOUN
faba-286	295	12	flows	flow	NOUN
faba-286	295	13	of	of	ADP
faba-286	295	14	personal	personal	ADJ
faba-286	295	15	data.https://www.oecd.org/en/publications/oecd-guidelines-on-the-protection-of-privacy-andtransborder-flows-of-personal-data_9789264196391-en.html	data.https://www.oecd.org/en/publications/oecd-guidelines-on-the-protection-of-privacy-andtransborder-flows-of-personal-data_9789264196391-en.html	NOUN
faba-286	295	16	.	.	PUNCT
faba-286	296	1	rabii	rabii	PROPN
faba-286	296	2	a.	a.	PROPN
faba-286	296	3	,	,	PUNCT
faba-286	296	4	s.	s.	PROPN
faba-286	296	5	assoul	assoul	PROPN
faba-286	296	6	,	,	PUNCT
faba-286	296	7	t.	t.	PROPN
faba-286	296	8	k.	k.	PROPN
faba-286	296	9	ouazzani	ouazzani	PROPN
faba-286	296	10	,	,	PUNCT
faba-286	296	11	and	and	CCONJ
faba-286	296	12	o.	o.	PROPN
faba-286	296	13	roudies	roudie	NOUN
faba-286	296	14	.	.	PUNCT
faba-286	297	1	2020	2020	NUM
faba-286	297	2	.	.	PUNCT
faba-286	298	1	information	information	NOUN
faba-286	298	2	and	and	CCONJ
faba-286	298	3	cyber	cyber	NOUN
faba-286	298	4	security	security	NOUN
faba-286	298	5	maturity	maturity	NOUN
faba-286	298	6	models	model	NOUN
faba-286	298	7	:	:	PUNCT
faba-286	298	8	a	a	DET
faba-286	298	9	systematic	systematic	ADJ
faba-286	298	10	literature	literature	NOUN
faba-286	298	11	review	review	PROPN
faba-286	298	12	,	,	PUNCT
faba-286	298	13	information	information	NOUN
faba-286	298	14	&	&	CCONJ
faba-286	298	15	computer	computer	NOUN
faba-286	298	16	security	security	NOUN
faba-286	298	17	,	,	PUNCT
faba-286	298	18	28	28	NUM
faba-286	298	19	(	(	PUNCT
faba-286	298	20	4	4	NUM
faba-286	298	21	):	):	PUNCT
faba-286	298	22	627	627	NUM
faba-286	298	23	-	-	SYM
faba-286	298	24	644	644	NUM
faba-286	298	25	.	.	PUNCT
faba-286	299	1	https://doi.org/10.1108/ics-03-2019-0039	https://doi.org/10.1108/ics-03-2019-0039	NOUN
faba-286	299	2	.	.	PUNCT
faba-286	300	1	romney	romney	PROPN
faba-286	300	2	,	,	PUNCT
faba-286	300	3	m.	m.	PROPN
faba-286	300	4	b.	b.	PROPN
faba-286	300	5	,	,	PUNCT
faba-286	300	6	and	and	CCONJ
faba-286	300	7	p.	p.	PROPN
faba-286	300	8	j.	j.	PROPN
faba-286	300	9	steinbart	steinbart	PROPN
faba-286	300	10	.	.	PUNCT
faba-286	301	1	2018	2018	NUM
faba-286	301	2	.	.	PUNCT
faba-286	302	1	accounting	account	VERB
faba-286	302	2	information	information	NOUN
faba-286	302	3	systems	system	NOUN
faba-286	302	4	.	.	PUNCT
faba-286	303	1	14th	14th	ADJ
faba-286	303	2	ed	ed	NOUN
faba-286	303	3	.	.	PUNCT
faba-286	304	1	usa	usa	PROPN
faba-286	304	2	:	:	PUNCT
faba-286	304	3	pearson	pearson	PROPN
faba-286	304	4	education	education	PROPN
faba-286	304	5	.	.	PUNCT
faba-286	305	1	saltzer	saltzer	NOUN
faba-286	305	2	,	,	PUNCT
faba-286	305	3	j.	j.	PROPN
faba-286	305	4	h.	h.	PROPN
faba-286	305	5	,	,	PUNCT
faba-286	305	6	and	and	CCONJ
faba-286	305	7	m.	m.	PROPN
faba-286	305	8	d.	d.	PROPN
faba-286	305	9	schroeder	schroeder	PROPN
faba-286	305	10	.	.	PUNCT
faba-286	306	1	1975	1975	NUM
faba-286	306	2	.	.	PUNCT
faba-286	307	1	the	the	DET
faba-286	307	2	protection	protection	NOUN
faba-286	307	3	of	of	ADP
faba-286	307	4	information	information	NOUN
faba-286	307	5	in	in	ADP
faba-286	307	6	computer	computer	NOUN
faba-286	307	7	systems	system	NOUN
faba-286	307	8	,	,	PUNCT
faba-286	307	9	proceedings	proceeding	NOUN
faba-286	307	10	of	of	ADP
faba-286	307	11	the	the	DET
faba-286	307	12	ieee	ieee	NOUN
faba-286	307	13	,	,	PUNCT
faba-286	307	14	63(9	63(9	NUM
faba-286	307	15	):	):	PUNCT
faba-286	307	16	1278	1278	NUM
faba-286	307	17	-	-	SYM
faba-286	307	18	1308	1308	NUM
faba-286	307	19	.	.	PUNCT
faba-286	308	1	https://doi.org/10.1109/proc.1975.9939	https://doi.org/10.1109/proc.1975.9939	PROPN
faba-286	308	2	.	.	PUNCT
faba-286	309	1	shore	shore	PROPN
faba-286	309	2	m.	m.	NOUN
faba-286	309	3	,	,	PUNCT
faba-286	309	4	s.	s.	PROPN
faba-286	309	5	zeadally	zeadally	PROPN
faba-286	309	6	,	,	PUNCT
faba-286	309	7	and	and	CCONJ
faba-286	309	8	a.	a.	PROPN
faba-286	309	9	keshariya	keshariya	PROPN
faba-286	309	10	.	.	PUNCT
faba-286	310	1	2021	2021	NUM
faba-286	310	2	.	.	PUNCT
faba-286	311	1	zero	zero	NUM
faba-286	311	2	trust	trust	PROPN
faba-286	311	3	:	:	PUNCT
faba-286	311	4	the	the	DET
faba-286	311	5	what	what	PRON
faba-286	311	6	,	,	PUNCT
faba-286	311	7	how	how	SCONJ
faba-286	311	8	,	,	PUNCT
faba-286	311	9	why	why	SCONJ
faba-286	311	10	,	,	PUNCT
faba-286	311	11	and	and	CCONJ
faba-286	311	12	when	when	SCONJ
faba-286	311	13	.	.	PUNCT
faba-286	312	1	computer	computer	NOUN
faba-286	312	2	,	,	PUNCT
faba-286	312	3	54	54	NUM
faba-286	312	4	(	(	PUNCT
faba-286	312	5	11	11	NUM
faba-286	312	6	):	):	PUNCT
faba-286	312	7	26–35	26–35	NUM
faba-286	312	8	.	.	PUNCT
faba-286	312	9	https://ieeexplore.ieee.org/document/9585170	https://ieeexplore.ieee.org/document/9585170	PROPN
faba-286	312	10	.	.	PUNCT
faba-286	313	1	https://ideas.repec.org/h/spr/sprchp/978-3-031-46209-2_2.html	https://ideas.repec.org/h/spr/sprchp/978-3-031-46209-2_2.html	PROPN
faba-286	313	2	https://ideas.repec.org/b/spr/sprbok/978-3-031-46209-2.html	https://ideas.repec.org/b/spr/sprbok/978-3-031-46209-2.html	PROPN
faba-286	313	3	https://ideas.repec.org/s/spr/sprchp.html	https://ideas.repec.org/s/spr/sprchp.html	NOUN
faba-286	313	4	https://ideas.repec.org/a/eee/jappol/v24y2005i1p1-9.html	https://ideas.repec.org/a/eee/jappol/v24y2005i1p1-9.html	NOUN
faba-286	313	5	https://ideas.repec.org/a/eee/jappol/v24y2005i1p1-9.html	https://ideas.repec.org/a/eee/jappol/v24y2005i1p1-9.html	NOUN
faba-286	313	6	https://ideas.repec.org/s/eee/jappol.html	https://ideas.repec.org/s/eee/jappol.html	NOUN
faba-286	313	7	https://doi.org/10.1016/j.jaccpubpol.2004.12.001	https://doi.org/10.1016/j.jaccpubpol.2004.12.001	NOUN
faba-286	313	8	https://doi.org/10.1016/j.jaccpubpol.2006.09.001	https://doi.org/10.1016/j.jaccpubpol.2006.09.001	PROPN
faba-286	313	9	https://doi.org/10.1016/j.accinf.2018.06.003	https://doi.org/10.1016/j.accinf.2018.06.003	PROPN
faba-286	313	10	https://csrc.nist.gov/projects/risk-management/about-rmf	https://csrc.nist.gov/projects/risk-management/about-rmf	PROPN
faba-286	313	11	https://doi.org/10.1108/ics-03-2019-0039	https://doi.org/10.1108/ics-03-2019-0039	NOUN
faba-286	313	12	ali	ali	PROPN
faba-286	313	13	djellaba	djellaba	PROPN
faba-286	313	14	/	/	SYM
faba-286	313	15	finance	finance	NOUN
faba-286	313	16	,	,	PUNCT
faba-286	313	17	accounting	accounting	NOUN
faba-286	313	18	and	and	CCONJ
faba-286	313	19	business	business	NOUN
faba-286	313	20	analysis	analysis	NOUN
faba-286	313	21	,	,	PUNCT
faba-286	313	22	volume	volume	NOUN
faba-286	313	23	7	7	NUM
faba-286	313	24	,	,	PUNCT
faba-286	313	25	issue	issue	NOUN
faba-286	313	26	2	2	NUM
faba-286	313	27	,	,	PUNCT
faba-286	313	28	2025	2025	NUM
faba-286	313	29	219	219	NUM
faba-286	313	30	shostack	shostack	NOUN
faba-286	313	31	,	,	PUNCT
faba-286	313	32	a.2014	a.2014	PROPN
faba-286	313	33	.	.	PUNCT
faba-286	313	34	threat	threat	NOUN
faba-286	313	35	modeling	modeling	NOUN
faba-286	313	36	:	:	PUNCT
faba-286	313	37	designing	design	VERB
faba-286	313	38	for	for	ADP
faba-286	313	39	security	security	NOUN
faba-286	313	40	,	,	PUNCT
faba-286	313	41	1st	1st	ADJ
faba-286	313	42	ed	ed	NOUN
faba-286	313	43	,	,	PUNCT
faba-286	313	44	usa	usa	PROPN
faba-286	313	45	:	:	PUNCT
faba-286	313	46	john	john	PROPN
faba-286	313	47	wiley	wiley	PROPN
faba-286	313	48	&	&	CCONJ
faba-286	313	49	sons	son	NOUN
faba-286	313	50	.	.	PUNCT
faba-286	314	1	steinbart	steinbart	PROPN
faba-286	314	2	p.	p.	PROPN
faba-286	314	3	j.	j.	PROPN
faba-286	314	4	,	,	PUNCT
faba-286	314	5	r.	r.	PROPN
faba-286	314	6	l.	l.	PROPN
faba-286	314	7	raschke	raschke	PROPN
faba-286	314	8	,	,	PUNCT
faba-286	314	9	g.	g.	PROPN
faba-286	314	10	gal	gal	PROPN
faba-286	314	11	,	,	PUNCT
faba-286	314	12	and	and	CCONJ
faba-286	314	13	w.	w.	PROPN
faba-286	314	14	n.	n.	PROPN
faba-286	314	15	dilla	dilla	PROPN
faba-286	314	16	.	.	PROPN
faba-286	314	17	2013	2013	NUM
faba-286	314	18	.	.	PUNCT
faba-286	315	1	information	information	NOUN
faba-286	315	2	security	security	NOUN
faba-286	315	3	professionals	professional	NOUN
faba-286	315	4	’	’	PART
faba-286	315	5	perceptions	perception	NOUN
faba-286	315	6	about	about	ADP
faba-286	315	7	the	the	DET
faba-286	315	8	relationship	relationship	NOUN
faba-286	315	9	between	between	ADP
faba-286	315	10	the	the	DET
faba-286	315	11	information	information	NOUN
faba-286	315	12	security	security	NOUN
faba-286	315	13	and	and	CCONJ
faba-286	315	14	internal	internal	ADJ
faba-286	315	15	audit	audit	NOUN
faba-286	315	16	functions	function	NOUN
faba-286	315	17	,	,	PUNCT
faba-286	315	18	journal	journal	NOUN
faba-286	315	19	of	of	ADP
faba-286	315	20	information	information	NOUN
faba-286	315	21	systems	system	NOUN
faba-286	315	22	,	,	PUNCT
faba-286	315	23	27(2	27(2	NUM
faba-286	315	24	):	):	PUNCT
faba-286	315	25	65–86	65–86	NUM
faba-286	315	26	.	.	PUNCT
faba-286	316	1	https://doi.org/10.2308/isys-50510	https://doi.org/10.2308/isys-50510	PROPN
faba-286	316	2	.	.	PUNCT
faba-286	316	3	steinbart	steinbart	PROPN
faba-286	316	4	,	,	PUNCT
faba-286	316	5	p.	p.	PROPN
faba-286	316	6	j.	j.	PROPN
faba-286	316	7	,	,	PUNCT
faba-286	316	8	r.	r.	PROPN
faba-286	316	9	l.	l.	PROPN
faba-286	316	10	raschke	raschke	PROPN
faba-286	316	11	,	,	PUNCT
faba-286	316	12	g.	g.	PROPN
faba-286	316	13	gal	gal	PROPN
faba-286	316	14	,	,	PUNCT
faba-286	316	15	and	and	CCONJ
faba-286	316	16	w.n	w.n	PROPN
faba-286	316	17	.	.	PROPN
faba-286	316	18	dilla	dilla	PROPN
faba-286	316	19	.	.	PROPN
faba-286	316	20	2018	2018	NUM
faba-286	316	21	.	.	PUNCT
faba-286	317	1	the	the	DET
faba-286	317	2	influence	influence	NOUN
faba-286	317	3	of	of	ADP
faba-286	317	4	a	a	DET
faba-286	317	5	good	good	ADJ
faba-286	317	6	relationship	relationship	NOUN
faba-286	317	7	between	between	ADP
faba-286	317	8	the	the	DET
faba-286	317	9	internal	internal	ADJ
faba-286	317	10	audit	audit	NOUN
faba-286	317	11	and	and	CCONJ
faba-286	317	12	information	information	NOUN
faba-286	317	13	security	security	NOUN
faba-286	317	14	functions	function	NOUN
faba-286	317	15	on	on	ADP
faba-286	317	16	information	information	NOUN
faba-286	317	17	security	security	NOUN
faba-286	317	18	outcomes	outcome	NOUN
faba-286	317	19	,	,	PUNCT
faba-286	317	20	accounting	accounting	NOUN
faba-286	317	21	,	,	PUNCT
faba-286	317	22	organizations	organization	NOUN
faba-286	317	23	and	and	CCONJ
faba-286	317	24	society	society	NOUN
faba-286	317	25	,	,	PUNCT
faba-286	317	26	71	71	NUM
faba-286	317	27	:	:	PUNCT
faba-286	317	28	15–29.https://doi.org/10.1016	15–29.https://doi.org/10.1016	NUM
faba-286	317	29	/	/	SYM
faba-286	317	30	j.aos.2018.04.005	j.aos.2018.04.005	PROPN
faba-286	317	31	.	.	PUNCT
faba-286	317	32	un	un	PROPN
faba-286	317	33	.	.	PROPN
faba-286	317	34	1968	1968	NUM
faba-286	317	35	.	.	PUNCT
faba-286	318	1	international	international	ADJ
faba-286	318	2	conference	conference	NOUN
faba-286	318	3	on	on	ADP
faba-286	318	4	human	human	ADJ
faba-286	318	5	rights	right	NOUN
faba-286	318	6	,	,	PUNCT
faba-286	318	7	tehran.https://www.un.org/en/conferences/humanrights/teheran1968	tehran.https://www.un.org/en/conferences/humanrights/teheran1968	PROPN
faba-286	318	8	.	.	PUNCT
faba-286	319	1	weygandt	weygandt	PROPN
faba-286	319	2	,	,	PUNCT
faba-286	319	3	j.	j.	PROPN
faba-286	319	4	j.	j.	PROPN
faba-286	319	5	,	,	PUNCT
faba-286	319	6	p.	p.	PROPN
faba-286	319	7	d.	d.	PROPN
faba-286	319	8	kimmel	kimmel	PROPN
faba-286	319	9	,	,	PUNCT
faba-286	319	10	and	and	CCONJ
faba-286	319	11	d.	d.	PROPN
faba-286	319	12	e.	e.	PROPN
faba-286	319	13	kieso	kieso	PROPN
faba-286	319	14	.	.	PUNCT
faba-286	320	1	2020	2020	NUM
faba-286	320	2	.	.	PUNCT
faba-286	321	1	accounting	accounting	NOUN
faba-286	321	2	principles	principle	NOUN
faba-286	321	3	.	.	PUNCT
faba-286	322	1	14th	14th	ADJ
faba-286	322	2	ed	ed	NOUN
faba-286	322	3	.	.	PUNCT
faba-286	323	1	hoboken	hoboken	PROPN
faba-286	323	2	:	:	PUNCT
faba-286	324	1	john	john	PROPN
faba-286	324	2	wiley	wiley	PROPN
faba-286	324	3	&	&	CCONJ
faba-286	324	4	sons	son	NOUN
faba-286	324	5	.	.	PUNCT
faba-286	325	1	whitman	whitman	PROPN
faba-286	325	2	,	,	PUNCT
faba-286	325	3	m.	m.	PROPN
faba-286	325	4	e.	e.	PROPN
faba-286	325	5	,	,	PUNCT
faba-286	325	6	and	and	CCONJ
faba-286	325	7	h.	h.	PROPN
faba-286	325	8	m.	m.	PROPN
faba-286	325	9	mattord	mattord	PROPN
faba-286	325	10	.	.	PUNCT
faba-286	325	11	2022	2022	NUM
faba-286	325	12	.	.	PUNCT
faba-286	326	1	principles	principle	NOUN
faba-286	326	2	of	of	ADP
faba-286	326	3	information	information	NOUN
faba-286	326	4	security	security	NOUN
faba-286	326	5	.7th	.7th	PUNCT
faba-286	327	1	ed	ed	NOUN
faba-286	327	2	.	.	PUNCT
faba-286	327	3	boston	boston	PROPN
faba-286	327	4	:	:	PUNCT
faba-286	328	1	cengage	cengage	PROPN
faba-286	328	2	learning	learning	PROPN
faba-286	328	3	.	.	PUNCT
faba-286	329	1	https://doi.org/10.2308/isys-50510	https://doi.org/10.2308/isys-50510	PROPN
faba-286	329	2	https://doi.org/10.1016/j.aos.2018.04.005	https://doi.org/10.1016/j.aos.2018.04.005	PROPN
faba-286	329	3	ali	ali	PROPN
faba-286	329	4	djellaba	djellaba	PROPN
faba-286	329	5	/	/	SYM
faba-286	329	6	finance	finance	NOUN
faba-286	329	7	,	,	PUNCT
faba-286	329	8	accounting	accounting	NOUN
faba-286	329	9	and	and	CCONJ
faba-286	329	10	business	business	NOUN
faba-286	329	11	analysis	analysis	NOUN
faba-286	329	12	,	,	PUNCT
faba-286	329	13	volume	volume	NOUN
faba-286	329	14	7	7	NUM
faba-286	329	15	,	,	PUNCT
faba-286	329	16	issue	issue	NOUN
faba-286	329	17	2	2	NUM
faba-286	329	18	,	,	PUNCT
faba-286	329	19	2025	2025	NUM
faba-286	329	20	220	220	NUM
faba-286	329	21	appendix	appendix	NOUN
faba-286	329	22	1	1	NUM
faba-286	329	23	.	.	PUNCT
faba-286	330	1	interview	interview	NOUN
faba-286	330	2	plans	plan	NOUN
faba-286	330	3	section	section	NOUN
faba-286	330	4	one	one	NUM
faba-286	330	5	:	:	PUNCT
faba-286	331	1	human	human	ADJ
faba-286	331	2	resource	resource	NOUN
faba-286	331	3	readiness	readiness	NOUN
faba-286	331	4	in	in	ADP
faba-286	331	5	protecting	protect	VERB
faba-286	331	6	the	the	DET
faba-286	331	7	information	information	NOUN
faba-286	331	8	system	system	NOUN
faba-286	331	9	this	this	DET
faba-286	331	10	topic	topic	NOUN
faba-286	331	11	addresses	address	VERB
faba-286	331	12	the	the	DET
faba-286	331	13	preparedness	preparedness	NOUN
faba-286	331	14	of	of	ADP
faba-286	331	15	human	human	ADJ
faba-286	331	16	resources	resource	NOUN
faba-286	331	17	within	within	ADP
faba-286	331	18	the	the	DET
faba-286	331	19	enterprise	enterprise	NOUN
faba-286	331	20	to	to	PART
faba-286	331	21	face	face	VERB
faba-286	331	22	cybersecurity	cybersecurity	NOUN
faba-286	331	23	threats	threat	NOUN
faba-286	331	24	through	through	ADP
faba-286	331	25	their	their	PRON
faba-286	331	26	training	training	NOUN
faba-286	331	27	and	and	CCONJ
faba-286	331	28	behaviour	behaviour	NOUN
faba-286	331	29	while	while	SCONJ
faba-286	331	30	interacting	interact	VERB
faba-286	331	31	with	with	ADP
faba-286	331	32	systems	system	NOUN
faba-286	331	33	and	and	CCONJ
faba-286	331	34	networks	network	NOUN
faba-286	331	35	.	.	PUNCT
faba-286	332	1	statement	statement	NOUN
faba-286	333	1	yes	yes	INTJ
faba-286	333	2	no	no	DET
faba-286	333	3	comments	comment	NOUN
faba-286	333	4	/clarifications	/clarification	NOUN
faba-286	333	5	do	do	AUX
faba-286	333	6	employees	employee	NOUN
faba-286	333	7	receive	receive	VERB
faba-286	333	8	training	training	NOUN
faba-286	333	9	on	on	ADP
faba-286	333	10	securing	secure	VERB
faba-286	333	11	systems	system	NOUN
faba-286	333	12	and	and	CCONJ
faba-286	333	13	networks	network	NOUN
faba-286	333	14	from	from	ADP
faba-286	333	15	cybersecurity	cybersecurity	NOUN
faba-286	333	16	threats	threat	NOUN
faba-286	333	17	?	?	PUNCT
faba-286	334	1	☐	☐	PROPN
faba-286	334	2	☐	☐	NOUN
faba-286	334	3	are	be	AUX
faba-286	334	4	employees	employee	NOUN
faba-286	334	5	aware	aware	ADJ
faba-286	334	6	of	of	ADP
faba-286	334	7	the	the	DET
faba-286	334	8	risks	risk	NOUN
faba-286	334	9	associated	associate	VERB
faba-286	334	10	with	with	ADP
faba-286	334	11	using	use	VERB
faba-286	334	12	open	open	ADJ
faba-286	334	13	networks	network	NOUN
faba-286	334	14	and	and	CCONJ
faba-286	334	15	insecure	insecure	ADJ
faba-286	334	16	software	software	NOUN
faba-286	334	17	?	?	PUNCT
faba-286	335	1	☐	☐	PROPN
faba-286	335	2	☐	☐	NOUN
faba-286	335	3	do	do	AUX
faba-286	335	4	employees	employee	NOUN
faba-286	335	5	personally	personally	ADV
faba-286	335	6	commit	commit	VERB
faba-286	335	7	to	to	ADP
faba-286	335	8	following	follow	VERB
faba-286	335	9	security	security	NOUN
faba-286	335	10	procedures	procedure	NOUN
faba-286	335	11	when	when	SCONJ
faba-286	335	12	using	use	VERB
faba-286	335	13	the	the	DET
faba-286	335	14	information	information	NOUN
faba-286	335	15	system	system	NOUN
faba-286	335	16	?	?	PUNCT
faba-286	336	1	☐	☐	PROPN
faba-286	336	2	☐	☐	NOUN
faba-286	336	3	are	be	AUX
faba-286	336	4	human	human	ADJ
faba-286	336	5	errors	error	NOUN
faba-286	336	6	considered	consider	VERB
faba-286	336	7	one	one	NUM
faba-286	336	8	of	of	ADP
faba-286	336	9	the	the	DET
faba-286	336	10	main	main	ADJ
faba-286	336	11	challenges	challenge	NOUN
faba-286	336	12	in	in	ADP
faba-286	336	13	protecting	protect	VERB
faba-286	336	14	data	datum	NOUN
faba-286	336	15	over	over	ADP
faba-286	336	16	the	the	DET
faba-286	336	17	internal	internal	ADJ
faba-286	336	18	network	network	NOUN
faba-286	336	19	of	of	ADP
faba-286	336	20	the	the	DET
faba-286	336	21	enterprise	enterprise	NOUN
faba-286	336	22	?	?	PUNCT
faba-286	337	1	☐	☐	NOUN
faba-286	337	2	☐	☐	NOUN
faba-286	337	3	section	section	NOUN
faba-286	337	4	two	two	NUM
faba-286	337	5	:	:	PUNCT
faba-286	337	6	effectiveness	effectiveness	NOUN
faba-286	337	7	of	of	ADP
faba-286	337	8	technical	technical	ADJ
faba-286	337	9	infrastructure	infrastructure	NOUN
faba-286	337	10	(	(	PUNCT
faba-286	337	11	systems	system	NOUN
faba-286	337	12	and	and	CCONJ
faba-286	337	13	networks	network	NOUN
faba-286	337	14	)	)	PUNCT
faba-286	337	15	this	this	DET
faba-286	337	16	topic	topic	NOUN
faba-286	337	17	focuses	focus	VERB
faba-286	337	18	on	on	ADP
faba-286	337	19	the	the	DET
faba-286	337	20	effectiveness	effectiveness	NOUN
faba-286	337	21	of	of	ADP
faba-286	337	22	the	the	DET
faba-286	337	23	technical	technical	ADJ
faba-286	337	24	infrastructure	infrastructure	NOUN
faba-286	337	25	,	,	PUNCT
faba-286	337	26	including	include	VERB
faba-286	337	27	information	information	NOUN
faba-286	337	28	systems	system	NOUN
faba-286	337	29	and	and	CCONJ
faba-286	337	30	internal	internal	ADJ
faba-286	337	31	communication	communication	NOUN
faba-286	337	32	networks	network	NOUN
faba-286	337	33	,	,	PUNCT
faba-286	337	34	and	and	CCONJ
faba-286	337	35	their	their	PRON
faba-286	337	36	ability	ability	NOUN
faba-286	337	37	to	to	PART
faba-286	337	38	defend	defend	VERB
faba-286	337	39	against	against	ADP
faba-286	337	40	cybersecurity	cybersecurity	NOUN
faba-286	337	41	attacks	attack	NOUN
faba-286	337	42	.	.	PUNCT
faba-286	338	1	statement	statement	NOUN
faba-286	339	1	yes	yes	INTJ
faba-286	339	2	no	no	DET
faba-286	339	3	comments	comment	NOUN
faba-286	339	4	/	/	SYM
faba-286	339	5	clarifications	clarification	NOUN
faba-286	339	6	does	do	AUX
faba-286	339	7	the	the	DET
faba-286	339	8	enterprise	enterprise	NOUN
faba-286	339	9	rely	rely	VERB
faba-286	339	10	on	on	ADP
faba-286	339	11	modern	modern	ADJ
faba-286	339	12	information	information	NOUN
faba-286	339	13	systems	system	NOUN
faba-286	339	14	protected	protect	VERB
faba-286	339	15	by	by	ADP
faba-286	339	16	multiple	multiple	ADJ
faba-286	339	17	encryption	encryption	NOUN
faba-286	339	18	and	and	CCONJ
faba-286	339	19	authentication	authentication	NOUN
faba-286	339	20	technologies	technology	NOUN
faba-286	339	21	?	?	PUNCT
faba-286	340	1	☐	☐	PROPN
faba-286	340	2	☐	☐	PROPN
faba-286	340	3	is	be	AUX
faba-286	340	4	the	the	DET
faba-286	340	5	internal	internal	ADJ
faba-286	340	6	network	network	NOUN
faba-286	340	7	protected	protect	VERB
faba-286	340	8	by	by	ADP
faba-286	340	9	firewall	firewall	NOUN
faba-286	340	10	and	and	CCONJ
faba-286	340	11	intrusion	intrusion	NOUN
faba-286	340	12	detection	detection	NOUN
faba-286	340	13	software	software	NOUN
faba-286	340	14	?	?	PUNCT
faba-286	341	1	☐	☐	PROPN
faba-286	341	2	☐	☐	NOUN
faba-286	341	3	is	be	AUX
faba-286	341	4	regular	regular	ADJ
faba-286	341	5	data	datum	NOUN
faba-286	341	6	backup	backup	NOUN
faba-286	341	7	conducted	conduct	VERB
faba-286	341	8	for	for	ADP
faba-286	341	9	the	the	DET
faba-286	341	10	accounting	accounting	NOUN
faba-286	341	11	system	system	NOUN
faba-286	341	12	to	to	PART
faba-286	341	13	prevent	prevent	VERB
faba-286	341	14	data	datum	NOUN
faba-286	341	15	loss	loss	NOUN
faba-286	341	16	?	?	PUNCT
faba-286	342	1	☐	☐	PROPN
faba-286	342	2	☐	☐	NOUN
faba-286	342	3	is	be	AUX
faba-286	342	4	access	access	NOUN
faba-286	342	5	to	to	ADP
faba-286	342	6	the	the	DET
faba-286	342	7	information	information	NOUN
faba-286	342	8	system	system	NOUN
faba-286	342	9	controlled	control	VERB
faba-286	342	10	through	through	ADP
faba-286	342	11	specific	specific	ADJ
faba-286	342	12	accounts	account	NOUN
faba-286	342	13	and	and	CCONJ
faba-286	342	14	monitored	monitor	VERB
faba-286	342	15	?	?	PUNCT
faba-286	343	1	☐	☐	NOUN
faba-286	343	2	☐	☐	NOUN
faba-286	343	3	section	section	NOUN
faba-286	343	4	three	three	NUM
faba-286	343	5	:	:	PUNCT
faba-286	343	6	legal	legal	ADJ
faba-286	343	7	and	and	CCONJ
faba-286	343	8	regulatory	regulatory	ADJ
faba-286	343	9	framework	framework	NOUN
faba-286	343	10	for	for	ADP
faba-286	343	11	cybersecurity	cybersecurity	NOUN
faba-286	344	1	this	this	DET
faba-286	344	2	topic	topic	NOUN
faba-286	344	3	addresses	address	VERB
faba-286	344	4	the	the	DET
faba-286	344	5	existence	existence	NOUN
faba-286	344	6	of	of	ADP
faba-286	344	7	legal	legal	ADJ
faba-286	344	8	and	and	CCONJ
faba-286	344	9	regulatory	regulatory	ADJ
faba-286	344	10	frameworks	framework	NOUN
faba-286	344	11	that	that	PRON
faba-286	344	12	govern	govern	VERB
faba-286	344	13	and	and	CCONJ
faba-286	344	14	guide	guide	VERB
faba-286	344	15	the	the	DET
faba-286	344	16	protection	protection	NOUN
faba-286	344	17	of	of	ADP
faba-286	344	18	information	information	NOUN
faba-286	344	19	systems	system	NOUN
faba-286	344	20	and	and	CCONJ
faba-286	344	21	networks	network	NOUN
faba-286	344	22	from	from	ADP
faba-286	344	23	cybersecurity	cybersecurity	NOUN
faba-286	344	24	attacks	attack	NOUN
faba-286	344	25	within	within	ADP
faba-286	344	26	the	the	DET
faba-286	344	27	enterprise	enterprise	NOUN
faba-286	344	28	.	.	PUNCT
faba-286	345	1	statement	statement	NOUN
faba-286	346	1	yes	yes	INTJ
faba-286	346	2	no	no	DET
faba-286	346	3	comments	comment	NOUN
faba-286	346	4	/	/	SYM
faba-286	346	5	clarifications	clarification	NOUN
faba-286	346	6	are	be	AUX
faba-286	346	7	there	there	PRON
faba-286	346	8	national	national	ADJ
faba-286	346	9	legal	legal	ADJ
faba-286	346	10	provisions	provision	NOUN
faba-286	346	11	regulating	regulate	VERB
faba-286	346	12	the	the	DET
faba-286	346	13	protection	protection	NOUN
faba-286	346	14	of	of	ADP
faba-286	346	15	systems	system	NOUN
faba-286	346	16	and	and	CCONJ
faba-286	346	17	networks	network	NOUN
faba-286	346	18	against	against	ADP
faba-286	346	19	cyberattacks	cyberattack	NOUN
faba-286	346	20	?	?	PUNCT
faba-286	347	1	☐	☐	NOUN
faba-286	347	2	☐	☐	NOUN
faba-286	347	3	does	do	VERB
faba-286	347	4	the	the	DET
faba-286	347	5	enterprise	enterprise	NOUN
faba-286	347	6	comply	comply	VERB
faba-286	347	7	with	with	ADP
faba-286	347	8	regulations	regulation	NOUN
faba-286	347	9	regarding	regard	VERB
faba-286	347	10	the	the	DET
faba-286	347	11	protection	protection	NOUN
faba-286	347	12	of	of	ADP
faba-286	347	13	digital	digital	ADJ
faba-286	347	14	data	datum	NOUN
faba-286	347	15	and	and	CCONJ
faba-286	347	16	electronic	electronic	ADJ
faba-286	347	17	accounting	accounting	NOUN
faba-286	347	18	transactions	transaction	NOUN
faba-286	347	19	?	?	PUNCT
faba-286	348	1	☐	☐	PROPN
faba-286	348	2	☐	☐	NOUN
faba-286	348	3	are	be	AUX
faba-286	348	4	there	there	ADV
faba-286	348	5	clear	clear	ADJ
faba-286	348	6	internal	internal	ADJ
faba-286	348	7	guidelines	guideline	NOUN
faba-286	348	8	for	for	ADP
faba-286	348	9	handling	handle	VERB
faba-286	348	10	hacking	hack	VERB
faba-286	348	11	incidents	incident	NOUN
faba-286	348	12	or	or	CCONJ
faba-286	348	13	data	datum	NOUN
faba-286	348	14	breaches	breach	NOUN
faba-286	348	15	?	?	PUNCT
faba-286	349	1	☐	☐	NOUN
faba-286	349	2	☐	☐	NOUN
faba-286	349	3	are	be	AUX
faba-286	349	4	legal	legal	ADJ
faba-286	349	5	actions	action	NOUN
faba-286	349	6	taken	take	VERB
faba-286	349	7	in	in	ADP
faba-286	349	8	case	case	NOUN
faba-286	349	9	of	of	ADP
faba-286	349	10	a	a	DET
faba-286	349	11	breach	breach	NOUN
faba-286	349	12	or	or	CCONJ
faba-286	349	13	violation	violation	NOUN
faba-286	349	14	of	of	ADP
faba-286	349	15	systems	system	NOUN
faba-286	349	16	?	?	PUNCT
faba-286	350	1	☐	☐	PROPN
faba-286	350	2	☐	☐	PROPN