id	sid	tid	token	lemma	pos
fbem-10901	1	1	frontiers	frontier	NOUN
fbem-10901	1	2	in	in	ADP
fbem-10901	1	3	business	business	NOUN
fbem-10901	1	4	,	,	PUNCT
fbem-10901	1	5	economics	economic	NOUN
fbem-10901	1	6	and	and	CCONJ
fbem-10901	1	7	management	management	NOUN
fbem-10901	1	8	issn	issn	PROPN
fbem-10901	1	9	:	:	PUNCT
fbem-10901	1	10	2766	2766	NUM
fbem-10901	1	11	-	-	PUNCT
fbem-10901	1	12	824x	824x	NUM
fbem-10901	1	13	|	|	ADJ
fbem-10901	1	14	vol	vol	NOUN
fbem-10901	1	15	.	.	PROPN
fbem-10901	2	1	10	10	NUM
fbem-10901	2	2	,	,	PUNCT
fbem-10901	2	3	no	no	INTJ
fbem-10901	2	4	.	.	NOUN
fbem-10901	2	5	2	2	NUM
fbem-10901	2	6	,	,	PUNCT
fbem-10901	2	7	2023	2023	NUM
fbem-10901	2	8	169	169	NUM
fbem-10901	2	9	challenges	challenge	NOUN
fbem-10901	2	10	and	and	CCONJ
fbem-10901	2	11	realization	realization	NOUN
fbem-10901	2	12	ways	way	NOUN
fbem-10901	2	13	to	to	PART
fbem-10901	2	14	develop	develop	VERB
fbem-10901	2	15	strategic	strategic	ADJ
fbem-10901	2	16	audit	audit	NOUN
fbem-10901	2	17	of	of	ADP
fbem-10901	2	18	state‐owned	state‐owne	VERB
fbem-10901	2	19	enterprises	enterprise	NOUN
fbem-10901	2	20	under	under	ADP
fbem-10901	2	21	the	the	DET
fbem-10901	2	22	new	new	ADJ
fbem-10901	2	23	situation	situation	NOUN
fbem-10901	2	24	mengyu	mengyu	VERB
fbem-10901	2	25	he	he	PRON
fbem-10901	2	26	,	,	PUNCT
fbem-10901	2	27	hui	hui	PROPN
fbem-10901	2	28	li	li	PROPN
fbem-10901	2	29	sichuan	sichuan	PROPN
fbem-10901	2	30	university	university	PROPN
fbem-10901	2	31	of	of	ADP
fbem-10901	2	32	science	science	PROPN
fbem-10901	2	33	&	&	CCONJ
fbem-10901	2	34	engineering	engineering	PROPN
fbem-10901	2	35	,	,	PUNCT
fbem-10901	2	36	china	china	PROPN
fbem-10901	2	37	abstract	abstract	NOUN
fbem-10901	2	38	:	:	PUNCT
fbem-10901	2	39	under	under	ADP
fbem-10901	2	40	the	the	DET
fbem-10901	2	41	new	new	ADJ
fbem-10901	2	42	situation	situation	NOUN
fbem-10901	2	43	,	,	PUNCT
fbem-10901	2	44	if	if	SCONJ
fbem-10901	2	45	state	state	NOUN
fbem-10901	2	46	-	-	PUNCT
fbem-10901	2	47	owned	own	VERB
fbem-10901	2	48	enterprises	enterprise	NOUN
fbem-10901	2	49	want	want	VERB
fbem-10901	2	50	to	to	PART
fbem-10901	2	51	achieve	achieve	VERB
fbem-10901	2	52	long	long	ADJ
fbem-10901	2	53	-	-	PUNCT
fbem-10901	2	54	term	term	NOUN
fbem-10901	2	55	development	development	NOUN
fbem-10901	2	56	and	and	CCONJ
fbem-10901	2	57	increase	increase	VERB
fbem-10901	2	58	their	their	PRON
fbem-10901	2	59	own	own	ADJ
fbem-10901	2	60	competitiveness	competitiveness	NOUN
fbem-10901	2	61	,	,	PUNCT
fbem-10901	2	62	they	they	PRON
fbem-10901	2	63	need	need	VERB
fbem-10901	2	64	to	to	PART
fbem-10901	2	65	improve	improve	VERB
fbem-10901	2	66	themselves	themselves	PRON
fbem-10901	2	67	from	from	ADP
fbem-10901	2	68	the	the	DET
fbem-10901	2	69	perspective	perspective	NOUN
fbem-10901	2	70	of	of	ADP
fbem-10901	2	71	internal	internal	ADJ
fbem-10901	2	72	audit	audit	NOUN
fbem-10901	2	73	,	,	PUNCT
fbem-10901	2	74	conduct	conduct	VERB
fbem-10901	2	75	internal	internal	ADJ
fbem-10901	2	76	audit	audit	NOUN
fbem-10901	2	77	research	research	NOUN
fbem-10901	2	78	,	,	PUNCT
fbem-10901	2	79	and	and	CCONJ
fbem-10901	2	80	promote	promote	VERB
fbem-10901	2	81	the	the	DET
fbem-10901	2	82	transformation	transformation	NOUN
fbem-10901	2	83	and	and	CCONJ
fbem-10901	2	84	upgrading	upgrading	NOUN
fbem-10901	2	85	of	of	ADP
fbem-10901	2	86	internal	internal	ADJ
fbem-10901	2	87	audit	audit	NOUN
fbem-10901	2	88	.	.	PUNCT
fbem-10901	3	1	based	base	VERB
fbem-10901	3	2	on	on	ADP
fbem-10901	3	3	this	this	PRON
fbem-10901	3	4	,	,	PUNCT
fbem-10901	3	5	it	it	PRON
fbem-10901	3	6	is	be	AUX
fbem-10901	3	7	of	of	ADP
fbem-10901	3	8	great	great	ADJ
fbem-10901	3	9	significance	significance	NOUN
fbem-10901	3	10	and	and	CCONJ
fbem-10901	3	11	practical	practical	ADJ
fbem-10901	3	12	value	value	NOUN
fbem-10901	3	13	to	to	PART
fbem-10901	3	14	strengthen	strengthen	VERB
fbem-10901	3	15	the	the	DET
fbem-10901	3	16	strategic	strategic	ADJ
fbem-10901	3	17	audit	audit	NOUN
fbem-10901	3	18	of	of	ADP
fbem-10901	3	19	state	state	NOUN
fbem-10901	3	20	-	-	PUNCT
fbem-10901	3	21	owned	own	VERB
fbem-10901	3	22	enterprises	enterprise	NOUN
fbem-10901	3	23	.	.	PUNCT
fbem-10901	4	1	this	this	DET
fbem-10901	4	2	paper	paper	NOUN
fbem-10901	4	3	first	first	ADV
fbem-10901	4	4	analyzes	analyze	VERB
fbem-10901	4	5	the	the	DET
fbem-10901	4	6	necessity	necessity	NOUN
fbem-10901	4	7	of	of	ADP
fbem-10901	4	8	state	state	NOUN
fbem-10901	4	9	-	-	PUNCT
fbem-10901	4	10	owned	own	VERB
fbem-10901	4	11	enterprises	enterprise	NOUN
fbem-10901	4	12	to	to	PART
fbem-10901	4	13	achieve	achieve	VERB
fbem-10901	4	14	strategic	strategic	ADJ
fbem-10901	4	15	audit	audit	NOUN
fbem-10901	4	16	under	under	ADP
fbem-10901	4	17	the	the	DET
fbem-10901	4	18	new	new	ADJ
fbem-10901	4	19	situation	situation	NOUN
fbem-10901	4	20	,	,	PUNCT
fbem-10901	4	21	then	then	ADV
fbem-10901	4	22	analyzes	analyze	VERB
fbem-10901	4	23	the	the	DET
fbem-10901	4	24	challenges	challenge	NOUN
fbem-10901	4	25	faced	face	VERB
fbem-10901	4	26	by	by	ADP
fbem-10901	4	27	state	state	NOUN
fbem-10901	4	28	-	-	PUNCT
fbem-10901	4	29	owned	own	VERB
fbem-10901	4	30	enterprises	enterprise	NOUN
fbem-10901	4	31	to	to	PART
fbem-10901	4	32	achieve	achieve	VERB
fbem-10901	4	33	strategic	strategic	ADJ
fbem-10901	4	34	audit	audit	NOUN
fbem-10901	4	35	,	,	PUNCT
fbem-10901	4	36	and	and	CCONJ
fbem-10901	4	37	finally	finally	ADV
fbem-10901	4	38	proposes	propose	VERB
fbem-10901	4	39	how	how	SCONJ
fbem-10901	4	40	state	state	NOUN
fbem-10901	4	41	-	-	PUNCT
fbem-10901	4	42	owned	own	VERB
fbem-10901	4	43	enterprises	enterprise	NOUN
fbem-10901	4	44	can	can	AUX
fbem-10901	4	45	carry	carry	VERB
fbem-10901	4	46	out	out	ADP
fbem-10901	4	47	strategic	strategic	ADJ
fbem-10901	4	48	audit	audit	NOUN
fbem-10901	4	49	under	under	ADP
fbem-10901	4	50	the	the	DET
fbem-10901	4	51	new	new	ADJ
fbem-10901	4	52	situation	situation	NOUN
fbem-10901	4	53	,	,	PUNCT
fbem-10901	4	54	so	so	SCONJ
fbem-10901	4	55	as	as	SCONJ
fbem-10901	4	56	to	to	PART
fbem-10901	4	57	provide	provide	VERB
fbem-10901	4	58	practical	practical	ADJ
fbem-10901	4	59	support	support	NOUN
fbem-10901	4	60	and	and	CCONJ
fbem-10901	4	61	basis	basis	NOUN
fbem-10901	4	62	for	for	ADP
fbem-10901	4	63	improving	improve	VERB
fbem-10901	4	64	the	the	DET
fbem-10901	4	65	audit	audit	NOUN
fbem-10901	4	66	work	work	NOUN
fbem-10901	4	67	level	level	NOUN
fbem-10901	4	68	of	of	ADP
fbem-10901	4	69	state	state	NOUN
fbem-10901	4	70	-	-	PUNCT
fbem-10901	4	71	owned	own	VERB
fbem-10901	4	72	enterprises	enterprise	NOUN
fbem-10901	4	73	under	under	ADP
fbem-10901	4	74	the	the	DET
fbem-10901	4	75	new	new	ADJ
fbem-10901	4	76	situation	situation	NOUN
fbem-10901	4	77	.	.	PUNCT
fbem-10901	5	1	keywords	keyword	NOUN
fbem-10901	5	2	:	:	PUNCT
fbem-10901	5	3	state	state	NOUN
fbem-10901	5	4	-	-	PUNCT
fbem-10901	5	5	owned	own	VERB
fbem-10901	5	6	enterprises	enterprise	NOUN
fbem-10901	5	7	,	,	PUNCT
fbem-10901	5	8	internal	internal	ADJ
fbem-10901	5	9	audit	audit	NOUN
fbem-10901	5	10	,	,	PUNCT
fbem-10901	5	11	strategic	strategic	ADJ
fbem-10901	5	12	audit	audit	NOUN
fbem-10901	5	13	.	.	PUNCT
fbem-10901	6	1	1	1	X
fbem-10901	6	2	.	.	X
fbem-10901	6	3	quote	quote	INTJ
fbem-10901	6	4	speech	speech	NOUN
fbem-10901	6	5	in	in	ADP
fbem-10901	6	6	recent	recent	ADJ
fbem-10901	6	7	years	year	NOUN
fbem-10901	6	8	,	,	PUNCT
fbem-10901	6	9	with	with	ADP
fbem-10901	6	10	the	the	DET
fbem-10901	6	11	continuous	continuous	ADJ
fbem-10901	6	12	advancement	advancement	NOUN
fbem-10901	6	13	of	of	ADP
fbem-10901	6	14	the	the	DET
fbem-10901	6	15	reform	reform	NOUN
fbem-10901	6	16	of	of	ADP
fbem-10901	6	17	state	state	NOUN
fbem-10901	6	18	-	-	PUNCT
fbem-10901	6	19	owned	own	VERB
fbem-10901	6	20	enterprises	enterprise	NOUN
fbem-10901	6	21	and	and	CCONJ
fbem-10901	6	22	the	the	DET
fbem-10901	6	23	reform	reform	NOUN
fbem-10901	6	24	of	of	ADP
fbem-10901	6	25	stateowned	stateowne	VERB
fbem-10901	6	26	assets	asset	NOUN
fbem-10901	6	27	supervision	supervision	NOUN
fbem-10901	6	28	and	and	CCONJ
fbem-10901	6	29	management	management	NOUN
fbem-10901	6	30	services	service	NOUN
fbem-10901	6	31	,	,	PUNCT
fbem-10901	6	32	and	and	CCONJ
fbem-10901	6	33	the	the	DET
fbem-10901	6	34	continuous	continuous	ADJ
fbem-10901	6	35	strengthening	strengthening	NOUN
fbem-10901	6	36	of	of	ADP
fbem-10901	6	37	the	the	DET
fbem-10901	6	38	construction	construction	NOUN
fbem-10901	6	39	and	and	CCONJ
fbem-10901	6	40	supervision	supervision	NOUN
fbem-10901	6	41	of	of	ADP
fbem-10901	6	42	enterprise	enterprise	NOUN
fbem-10901	6	43	internal	internal	ADJ
fbem-10901	6	44	audit	audit	NOUN
fbem-10901	6	45	work	work	NOUN
fbem-10901	6	46	,	,	PUNCT
fbem-10901	6	47	the	the	DET
fbem-10901	6	48	state	state	NOUN
fbem-10901	6	49	-	-	PUNCT
fbem-10901	6	50	owned	own	VERB
fbem-10901	6	51	assets	asset	NOUN
fbem-10901	6	52	supervision	supervision	NOUN
fbem-10901	6	53	and	and	CCONJ
fbem-10901	6	54	administration	administration	PROPN
fbem-10901	6	55	commission	commission	PROPN
fbem-10901	6	56	of	of	ADP
fbem-10901	6	57	the	the	DET
fbem-10901	6	58	state	state	NOUN
fbem-10901	6	59	council	council	PROPN
fbem-10901	6	60	has	have	AUX
fbem-10901	6	61	successively	successively	ADV
fbem-10901	6	62	issued	issue	VERB
fbem-10901	6	63	a	a	DET
fbem-10901	6	64	series	series	NOUN
fbem-10901	6	65	of	of	ADP
fbem-10901	6	66	relevant	relevant	ADJ
fbem-10901	6	67	policy	policy	NOUN
fbem-10901	6	68	documents	document	NOUN
fbem-10901	6	69	.	.	PUNCT
fbem-10901	7	1	with	with	ADP
fbem-10901	7	2	the	the	DET
fbem-10901	7	3	rapid	rapid	ADJ
fbem-10901	7	4	development	development	NOUN
fbem-10901	7	5	of	of	ADP
fbem-10901	7	6	modern	modern	ADJ
fbem-10901	7	7	stateowned	stateowne	VERB
fbem-10901	7	8	enterprises	enterprise	NOUN
fbem-10901	7	9	,	,	PUNCT
fbem-10901	7	10	the	the	DET
fbem-10901	7	11	reform	reform	NOUN
fbem-10901	7	12	of	of	ADP
fbem-10901	7	13	state	state	NOUN
fbem-10901	7	14	-	-	PUNCT
fbem-10901	7	15	owned	own	VERB
fbem-10901	7	16	enterprises	enterprise	NOUN
fbem-10901	7	17	has	have	AUX
fbem-10901	7	18	been	be	AUX
fbem-10901	7	19	deepened	deepen	VERB
fbem-10901	7	20	,	,	PUNCT
fbem-10901	7	21	and	and	CCONJ
fbem-10901	7	22	internal	internal	ADJ
fbem-10901	7	23	audit	audit	NOUN
fbem-10901	7	24	has	have	AUX
fbem-10901	7	25	been	be	AUX
fbem-10901	7	26	paid	pay	VERB
fbem-10901	7	27	more	more	ADJ
fbem-10901	7	28	and	and	CCONJ
fbem-10901	7	29	more	more	ADJ
fbem-10901	7	30	attention	attention	NOUN
fbem-10901	7	31	and	and	CCONJ
fbem-10901	7	32	played	play	VERB
fbem-10901	7	33	an	an	DET
fbem-10901	7	34	increasingly	increasingly	ADV
fbem-10901	7	35	important	important	ADJ
fbem-10901	7	36	role	role	NOUN
fbem-10901	7	37	.	.	PUNCT
fbem-10901	8	1	decree	decree	NOUN
fbem-10901	8	2	no	no	NOUN
fbem-10901	8	3	.	.	PROPN
fbem-10901	8	4	11	11	NUM
fbem-10901	8	5	issued	issue	VERB
fbem-10901	8	6	by	by	ADP
fbem-10901	8	7	the	the	DET
fbem-10901	8	8	national	national	ADJ
fbem-10901	8	9	audit	audit	NOUN
fbem-10901	8	10	office	office	NOUN
fbem-10901	8	11	stipulates	stipulate	VERB
fbem-10901	8	12	:	:	PUNCT
fbem-10901	8	13	"	"	PUNCT
fbem-10901	8	14	implement	implement	VERB
fbem-10901	8	15	independent	independent	ADJ
fbem-10901	8	16	and	and	CCONJ
fbem-10901	8	17	objective	objective	ADJ
fbem-10901	8	18	supervision	supervision	NOUN
fbem-10901	8	19	,	,	PUNCT
fbem-10901	8	20	evaluation	evaluation	NOUN
fbem-10901	8	21	and	and	CCONJ
fbem-10901	8	22	suggestions	suggestion	NOUN
fbem-10901	8	23	on	on	ADP
fbem-10901	8	24	the	the	DET
fbem-10901	8	25	financial	financial	ADJ
fbem-10901	8	26	revenue	revenue	NOUN
fbem-10901	8	27	and	and	CCONJ
fbem-10901	8	28	expenditure	expenditure	NOUN
fbem-10901	8	29	,	,	PUNCT
fbem-10901	8	30	economic	economic	ADJ
fbem-10901	8	31	activities	activity	NOUN
fbem-10901	8	32	,	,	PUNCT
fbem-10901	8	33	internal	internal	ADJ
fbem-10901	8	34	control	control	NOUN
fbem-10901	8	35	,	,	PUNCT
fbem-10901	8	36	and	and	CCONJ
fbem-10901	8	37	risk	risk	NOUN
fbem-10901	8	38	management	management	NOUN
fbem-10901	8	39	of	of	ADP
fbem-10901	8	40	the	the	DET
fbem-10901	8	41	unit	unit	NOUN
fbem-10901	8	42	and	and	CCONJ
fbem-10901	8	43	its	its	PRON
fbem-10901	8	44	subordinate	subordinate	ADJ
fbem-10901	8	45	units	unit	NOUN
fbem-10901	8	46	,	,	PUNCT
fbem-10901	8	47	so	so	SCONJ
fbem-10901	8	48	as	as	SCONJ
fbem-10901	8	49	to	to	PART
fbem-10901	8	50	promote	promote	VERB
fbem-10901	8	51	the	the	DET
fbem-10901	8	52	unit	unit	NOUN
fbem-10901	8	53	to	to	PART
fbem-10901	8	54	improve	improve	VERB
fbem-10901	8	55	governance	governance	NOUN
fbem-10901	8	56	and	and	CCONJ
fbem-10901	8	57	achieve	achieve	VERB
fbem-10901	8	58	its	its	PRON
fbem-10901	8	59	goals	goal	NOUN
fbem-10901	8	60	.	.	PUNCT
fbem-10901	8	61	"	"	PUNCT
fbem-10901	9	1	internal	internal	ADJ
fbem-10901	9	2	audit	audit	NOUN
fbem-10901	9	3	has	have	AUX
fbem-10901	9	4	moved	move	VERB
fbem-10901	9	5	from	from	ADP
fbem-10901	9	6	the	the	DET
fbem-10901	9	7	traditional	traditional	ADJ
fbem-10901	9	8	model	model	NOUN
fbem-10901	9	9	to	to	ADP
fbem-10901	9	10	a	a	DET
fbem-10901	9	11	new	new	ADJ
fbem-10901	9	12	stage	stage	NOUN
fbem-10901	9	13	.	.	PUNCT
fbem-10901	10	1	in	in	ADP
fbem-10901	10	2	a	a	DET
fbem-10901	10	3	market	market	NOUN
fbem-10901	10	4	economy	economy	NOUN
fbem-10901	10	5	,	,	PUNCT
fbem-10901	10	6	in	in	ADP
fbem-10901	10	7	order	order	NOUN
fbem-10901	10	8	to	to	PART
fbem-10901	10	9	gain	gain	VERB
fbem-10901	10	10	advantages	advantage	NOUN
fbem-10901	10	11	in	in	ADP
fbem-10901	10	12	the	the	DET
fbem-10901	10	13	competition	competition	NOUN
fbem-10901	10	14	of	of	ADP
fbem-10901	10	15	enterprises	enterprise	NOUN
fbem-10901	10	16	in	in	ADP
fbem-10901	10	17	the	the	DET
fbem-10901	10	18	same	same	ADJ
fbem-10901	10	19	industry	industry	NOUN
fbem-10901	10	20	,	,	PUNCT
fbem-10901	10	21	stateowned	stateowne	VERB
fbem-10901	10	22	enterprises	enterprise	NOUN
fbem-10901	10	23	must	must	AUX
fbem-10901	10	24	carry	carry	VERB
fbem-10901	10	25	out	out	ADP
fbem-10901	10	26	strategic	strategic	ADJ
fbem-10901	10	27	management	management	NOUN
fbem-10901	10	28	,	,	PUNCT
fbem-10901	10	29	carry	carry	VERB
fbem-10901	10	30	out	out	ADP
fbem-10901	10	31	strategic	strategic	ADJ
fbem-10901	10	32	layout	layout	NOUN
fbem-10901	10	33	and	and	CCONJ
fbem-10901	10	34	rational	rational	ADJ
fbem-10901	10	35	allocation	allocation	NOUN
fbem-10901	10	36	of	of	ADP
fbem-10901	10	37	resources	resource	NOUN
fbem-10901	10	38	for	for	ADP
fbem-10901	10	39	enterprise	enterprise	NOUN
fbem-10901	10	40	development	development	NOUN
fbem-10901	10	41	.	.	PUNCT
fbem-10901	11	1	therefore	therefore	ADV
fbem-10901	11	2	,	,	PUNCT
fbem-10901	11	3	enterprises	enterprise	NOUN
fbem-10901	11	4	should	should	AUX
fbem-10901	11	5	implement	implement	VERB
fbem-10901	11	6	strategic	strategic	ADJ
fbem-10901	11	7	internal	internal	ADJ
fbem-10901	11	8	audit	audit	NOUN
fbem-10901	11	9	,	,	PUNCT
fbem-10901	11	10	strengthen	strengthen	VERB
fbem-10901	11	11	internal	internal	ADJ
fbem-10901	11	12	supervision	supervision	NOUN
fbem-10901	11	13	,	,	PUNCT
fbem-10901	11	14	optimize	optimize	VERB
fbem-10901	11	15	the	the	DET
fbem-10901	11	16	overall	overall	ADJ
fbem-10901	11	17	strategy	strategy	NOUN
fbem-10901	11	18	of	of	ADP
fbem-10901	11	19	the	the	DET
fbem-10901	11	20	enterprise	enterprise	NOUN
fbem-10901	11	21	,	,	PUNCT
fbem-10901	11	22	and	and	CCONJ
fbem-10901	11	23	avoid	avoid	VERB
fbem-10901	11	24	risks	risk	NOUN
fbem-10901	11	25	.	.	PUNCT
fbem-10901	12	1	2	2	X
fbem-10901	12	2	.	.	X
fbem-10901	12	3	necessity	necessity	NOUN
fbem-10901	12	4	of	of	ADP
fbem-10901	12	5	implementing	implement	VERB
fbem-10901	12	6	strategic	strategic	ADJ
fbem-10901	12	7	audit	audit	NOUN
fbem-10901	12	8	for	for	ADP
fbem-10901	12	9	state	state	NOUN
fbem-10901	12	10	-	-	PUNCT
fbem-10901	12	11	owned	own	VERB
fbem-10901	12	12	enterprises	enterprise	NOUN
fbem-10901	12	13	under	under	ADP
fbem-10901	12	14	the	the	DET
fbem-10901	12	15	new	new	ADJ
fbem-10901	12	16	situatio	situatio	NOUN
fbem-10901	12	17	strategic	strategic	ADJ
fbem-10901	12	18	audit	audit	NOUN
fbem-10901	12	19	is	be	AUX
fbem-10901	12	20	a	a	DET
fbem-10901	12	21	new	new	ADJ
fbem-10901	12	22	type	type	NOUN
fbem-10901	12	23	of	of	ADP
fbem-10901	12	24	audit	audit	NOUN
fbem-10901	12	25	method	method	NOUN
fbem-10901	12	26	produced	produce	VERB
fbem-10901	12	27	under	under	ADP
fbem-10901	12	28	the	the	DET
fbem-10901	12	29	development	development	NOUN
fbem-10901	12	30	and	and	CCONJ
fbem-10901	12	31	progress	progress	NOUN
fbem-10901	12	32	of	of	ADP
fbem-10901	12	33	the	the	DET
fbem-10901	12	34	times	time	NOUN
fbem-10901	12	35	.	.	PUNCT
fbem-10901	13	1	at	at	ADP
fbem-10901	13	2	present	present	ADJ
fbem-10901	13	3	,	,	PUNCT
fbem-10901	13	4	the	the	DET
fbem-10901	13	5	focus	focus	NOUN
fbem-10901	13	6	of	of	ADP
fbem-10901	13	7	audit	audit	NOUN
fbem-10901	13	8	work	work	NOUN
fbem-10901	13	9	of	of	ADP
fbem-10901	13	10	many	many	ADJ
fbem-10901	13	11	enterprises	enterprise	NOUN
fbem-10901	13	12	has	have	AUX
fbem-10901	13	13	gradually	gradually	ADV
fbem-10901	13	14	changed	change	VERB
fbem-10901	13	15	from	from	ADP
fbem-10901	13	16	internal	internal	ADJ
fbem-10901	13	17	audit	audit	NOUN
fbem-10901	13	18	to	to	ADP
fbem-10901	13	19	strategic	strategic	ADJ
fbem-10901	13	20	audit	audit	NOUN
fbem-10901	13	21	.	.	PUNCT
fbem-10901	14	1	strategic	strategic	ADJ
fbem-10901	14	2	audit	audit	NOUN
fbem-10901	14	3	work	work	NOUN
fbem-10901	14	4	is	be	AUX
fbem-10901	14	5	of	of	ADP
fbem-10901	14	6	great	great	ADJ
fbem-10901	14	7	significance	significance	NOUN
fbem-10901	14	8	for	for	ADP
fbem-10901	14	9	giving	give	VERB
fbem-10901	14	10	full	full	ADJ
fbem-10901	14	11	play	play	NOUN
fbem-10901	14	12	to	to	ADP
fbem-10901	14	13	the	the	DET
fbem-10901	14	14	functional	functional	ADJ
fbem-10901	14	15	value	value	NOUN
fbem-10901	14	16	of	of	ADP
fbem-10901	14	17	internal	internal	ADJ
fbem-10901	14	18	audit	audit	NOUN
fbem-10901	14	19	,	,	PUNCT
fbem-10901	14	20	improving	improve	VERB
fbem-10901	14	21	the	the	DET
fbem-10901	14	22	strategic	strategic	ADJ
fbem-10901	14	23	decision	decision	NOUN
fbem-10901	14	24	-	-	PUNCT
fbem-10901	14	25	making	make	VERB
fbem-10901	14	26	ability	ability	NOUN
fbem-10901	14	27	of	of	ADP
fbem-10901	14	28	enterprises	enterprise	NOUN
fbem-10901	14	29	,	,	PUNCT
fbem-10901	14	30	and	and	CCONJ
fbem-10901	14	31	improving	improve	VERB
fbem-10901	14	32	the	the	DET
fbem-10901	14	33	company	company	NOUN
fbem-10901	14	34	's	's	PART
fbem-10901	14	35	management	management	NOUN
fbem-10901	14	36	structure	structure	NOUN
fbem-10901	14	37	.	.	PUNCT
fbem-10901	15	1	strategic	strategic	ADJ
fbem-10901	15	2	auditing	auditing	NOUN
fbem-10901	15	3	adapts	adapt	VERB
fbem-10901	15	4	to	to	ADP
fbem-10901	15	5	the	the	DET
fbem-10901	15	6	requirements	requirement	NOUN
fbem-10901	15	7	of	of	ADP
fbem-10901	15	8	corporate	corporate	ADJ
fbem-10901	15	9	governance	governance	NOUN
fbem-10901	15	10	.	.	PUNCT
fbem-10901	16	1	corporate	corporate	ADJ
fbem-10901	16	2	governance	governance	NOUN
fbem-10901	16	3	is	be	AUX
fbem-10901	16	4	the	the	DET
fbem-10901	16	5	management	management	NOUN
fbem-10901	16	6	and	and	CCONJ
fbem-10901	16	7	control	control	NOUN
fbem-10901	16	8	of	of	ADP
fbem-10901	16	9	a	a	DET
fbem-10901	16	10	company	company	NOUN
fbem-10901	16	11	,	,	PUNCT
fbem-10901	16	12	a	a	DET
fbem-10901	16	13	system	system	NOUN
fbem-10901	16	14	produced	produce	VERB
fbem-10901	16	15	by	by	ADP
fbem-10901	16	16	the	the	DET
fbem-10901	16	17	separation	separation	NOUN
fbem-10901	16	18	of	of	ADP
fbem-10901	16	19	ownership	ownership	NOUN
fbem-10901	16	20	and	and	CCONJ
fbem-10901	16	21	management	management	NOUN
fbem-10901	16	22	rights	right	NOUN
fbem-10901	16	23	.	.	PUNCT
fbem-10901	17	1	strategic	strategic	ADJ
fbem-10901	17	2	auditing	auditing	NOUN
fbem-10901	17	3	can	can	AUX
fbem-10901	17	4	be	be	AUX
fbem-10901	17	5	divided	divide	VERB
fbem-10901	17	6	into	into	ADP
fbem-10901	17	7	two	two	NUM
fbem-10901	17	8	aspects	aspect	NOUN
fbem-10901	17	9	,	,	PUNCT
fbem-10901	17	10	one	one	NUM
fbem-10901	17	11	is	be	AUX
fbem-10901	17	12	the	the	DET
fbem-10901	17	13	manager	manager	NOUN
fbem-10901	17	14	;	;	PUNCT
fbem-10901	17	15	the	the	DET
fbem-10901	17	16	other	other	ADJ
fbem-10901	17	17	is	be	AUX
fbem-10901	17	18	the	the	DET
fbem-10901	17	19	governance	governance	NOUN
fbem-10901	17	20	layer	layer	NOUN
fbem-10901	17	21	.	.	PUNCT
fbem-10901	18	1	the	the	DET
fbem-10901	18	2	messages	message	NOUN
fbem-10901	18	3	of	of	ADP
fbem-10901	18	4	managers	manager	NOUN
fbem-10901	18	5	and	and	CCONJ
fbem-10901	18	6	governance	governance	NOUN
fbem-10901	18	7	layers	layer	NOUN
fbem-10901	18	8	are	be	AUX
fbem-10901	18	9	not	not	PART
fbem-10901	18	10	equal	equal	ADJ
fbem-10901	18	11	.	.	PUNCT
fbem-10901	19	1	strategic	strategic	ADJ
fbem-10901	19	2	auditing	auditing	NOUN
fbem-10901	19	3	can	can	AUX
fbem-10901	19	4	help	help	VERB
fbem-10901	19	5	the	the	DET
fbem-10901	19	6	governance	governance	NOUN
fbem-10901	19	7	layer	layer	NOUN
fbem-10901	19	8	understand	understand	VERB
fbem-10901	19	9	the	the	DET
fbem-10901	19	10	manager	manager	NOUN
fbem-10901	19	11	's	's	PART
fbem-10901	19	12	strategic	strategic	ADJ
fbem-10901	19	13	vision	vision	NOUN
fbem-10901	19	14	,	,	PUNCT
fbem-10901	19	15	and	and	CCONJ
fbem-10901	19	16	adjust	adjust	VERB
fbem-10901	19	17	the	the	DET
fbem-10901	19	18	strategy	strategy	NOUN
fbem-10901	19	19	in	in	ADP
fbem-10901	19	20	time	time	NOUN
fbem-10901	19	21	according	accord	VERB
fbem-10901	19	22	to	to	ADP
fbem-10901	19	23	the	the	DET
fbem-10901	19	24	dynamic	dynamic	ADJ
fbem-10901	19	25	analysis	analysis	NOUN
fbem-10901	19	26	and	and	CCONJ
fbem-10901	19	27	evaluation	evaluation	NOUN
fbem-10901	19	28	of	of	ADP
fbem-10901	19	29	strategy	strategy	NOUN
fbem-10901	19	30	and	and	CCONJ
fbem-10901	19	31	development	development	NOUN
fbem-10901	19	32	to	to	PART
fbem-10901	19	33	ensure	ensure	VERB
fbem-10901	19	34	that	that	SCONJ
fbem-10901	19	35	the	the	DET
fbem-10901	19	36	development	development	NOUN
fbem-10901	19	37	of	of	ADP
fbem-10901	19	38	the	the	DET
fbem-10901	19	39	enterprise	enterprise	NOUN
fbem-10901	19	40	does	do	AUX
fbem-10901	19	41	not	not	PART
fbem-10901	19	42	deviate	deviate	VERB
fbem-10901	19	43	from	from	ADP
fbem-10901	19	44	the	the	DET
fbem-10901	19	45	goal	goal	NOUN
fbem-10901	19	46	.	.	PUNCT
fbem-10901	20	1	managers	manager	NOUN
fbem-10901	20	2	can	can	AUX
fbem-10901	20	3	also	also	ADV
fbem-10901	20	4	adjust	adjust	VERB
fbem-10901	20	5	the	the	DET
fbem-10901	20	6	strategy	strategy	NOUN
fbem-10901	20	7	according	accord	VERB
fbem-10901	20	8	to	to	ADP
fbem-10901	20	9	the	the	DET
fbem-10901	20	10	specific	specific	ADJ
fbem-10901	20	11	situation	situation	NOUN
fbem-10901	20	12	in	in	ADP
fbem-10901	20	13	the	the	DET
fbem-10901	20	14	implementation	implementation	NOUN
fbem-10901	20	15	of	of	ADP
fbem-10901	20	16	the	the	DET
fbem-10901	20	17	strategy	strategy	NOUN
fbem-10901	20	18	,	,	PUNCT
fbem-10901	20	19	so	so	SCONJ
fbem-10901	20	20	that	that	SCONJ
fbem-10901	20	21	the	the	DET
fbem-10901	20	22	company	company	NOUN
fbem-10901	20	23	can	can	AUX
fbem-10901	20	24	adapt	adapt	VERB
fbem-10901	20	25	to	to	ADP
fbem-10901	20	26	the	the	DET
fbem-10901	20	27	internal	internal	ADJ
fbem-10901	20	28	and	and	CCONJ
fbem-10901	20	29	external	external	ADJ
fbem-10901	20	30	environment	environment	NOUN
fbem-10901	20	31	.	.	PUNCT
fbem-10901	21	1	zhu	zhu	PROPN
fbem-10901	21	2	hongbo	hongbo	PROPN
fbem-10901	21	3	(	(	PUNCT
fbem-10901	21	4	2021	2021	NUM
fbem-10901	21	5	)	)	PUNCT
fbem-10901	21	6	believes	believe	VERB
fbem-10901	21	7	that	that	SCONJ
fbem-10901	21	8	some	some	DET
fbem-10901	21	9	enterprises	enterprise	NOUN
fbem-10901	21	10	should	should	AUX
fbem-10901	21	11	establish	establish	VERB
fbem-10901	21	12	strategic	strategic	ADJ
fbem-10901	21	13	audits	audits	NOUN
fbem-10901	21	14	to	to	PART
fbem-10901	21	15	deal	deal	VERB
fbem-10901	21	16	with	with	ADP
fbem-10901	21	17	the	the	DET
fbem-10901	21	18	problems	problem	NOUN
fbem-10901	21	19	arising	arise	VERB
fbem-10901	21	20	from	from	ADP
fbem-10901	21	21	the	the	DET
fbem-10901	21	22	internal	internal	ADJ
fbem-10901	21	23	economic	economic	ADJ
fbem-10901	21	24	relations	relation	NOUN
fbem-10901	21	25	of	of	ADP
fbem-10901	21	26	group	group	NOUN
fbem-10901	21	27	enterprises	enterprise	NOUN
fbem-10901	21	28	,	,	PUNCT
fbem-10901	21	29	and	and	CCONJ
fbem-10901	21	30	takes	take	VERB
fbem-10901	21	31	listed	list	VERB
fbem-10901	21	32	w	w	NOUN
fbem-10901	21	33	companies	company	NOUN
fbem-10901	21	34	as	as	ADP
fbem-10901	21	35	an	an	DET
fbem-10901	21	36	example	example	NOUN
fbem-10901	21	37	.	.	PUNCT
fbem-10901	22	1	it	it	PRON
fbem-10901	22	2	discusses	discuss	VERB
fbem-10901	22	3	the	the	DET
fbem-10901	22	4	extension	extension	NOUN
fbem-10901	22	5	of	of	ADP
fbem-10901	22	6	internal	internal	ADJ
fbem-10901	22	7	audit	audit	NOUN
fbem-10901	22	8	of	of	ADP
fbem-10901	22	9	enterprise	enterprise	NOUN
fbem-10901	22	10	companies	company	NOUN
fbem-10901	22	11	to	to	ADP
fbem-10901	22	12	the	the	DET
fbem-10901	22	13	strategic	strategic	ADJ
fbem-10901	22	14	audit	audit	NOUN
fbem-10901	22	15	model	model	NOUN
fbem-10901	22	16	,	,	PUNCT
fbem-10901	22	17	and	and	CCONJ
fbem-10901	22	18	discusses	discuss	VERB
fbem-10901	22	19	the	the	DET
fbem-10901	22	20	idea	idea	NOUN
fbem-10901	22	21	and	and	CCONJ
fbem-10901	22	22	process	process	NOUN
fbem-10901	22	23	of	of	ADP
fbem-10901	22	24	building	build	VERB
fbem-10901	22	25	a	a	DET
fbem-10901	22	26	model	model	NOUN
fbem-10901	22	27	that	that	PRON
fbem-10901	22	28	combines	combine	VERB
fbem-10901	22	29	internal	internal	ADJ
fbem-10901	22	30	audit	audit	NOUN
fbem-10901	22	31	and	and	CCONJ
fbem-10901	22	32	strategic	strategic	ADJ
fbem-10901	22	33	audit	audit	NOUN
fbem-10901	22	34	.	.	PUNCT
fbem-10901	23	1	wu	wu	PROPN
fbem-10901	23	2	kunlong	kunlong	PROPN
fbem-10901	23	3	(	(	PUNCT
fbem-10901	23	4	2020	2020	NUM
fbem-10901	23	5	)	)	PUNCT
fbem-10901	23	6	comprehensively	comprehensively	ADV
fbem-10901	23	7	discusses	discuss	VERB
fbem-10901	23	8	the	the	DET
fbem-10901	23	9	strategic	strategic	ADJ
fbem-10901	23	10	management	management	NOUN
fbem-10901	23	11	of	of	ADP
fbem-10901	23	12	insurance	insurance	NOUN
fbem-10901	23	13	companies	company	NOUN
fbem-10901	23	14	and	and	CCONJ
fbem-10901	23	15	other	other	ADJ
fbem-10901	23	16	aspects	aspect	NOUN
fbem-10901	23	17	,	,	PUNCT
fbem-10901	23	18	and	and	CCONJ
fbem-10901	23	19	focuses	focus	VERB
fbem-10901	23	20	on	on	ADP
fbem-10901	23	21	the	the	DET
fbem-10901	23	22	connotation	connotation	NOUN
fbem-10901	23	23	,	,	PUNCT
fbem-10901	23	24	necessity	necessity	NOUN
fbem-10901	23	25	and	and	CCONJ
fbem-10901	23	26	audit	audit	NOUN
fbem-10901	23	27	content	content	NOUN
fbem-10901	23	28	of	of	ADP
fbem-10901	23	29	strategic	strategic	ADJ
fbem-10901	23	30	audit	audit	NOUN
fbem-10901	23	31	of	of	ADP
fbem-10901	23	32	insurance	insurance	NOUN
fbem-10901	23	33	companies	company	NOUN
fbem-10901	23	34	.	.	PUNCT
fbem-10901	24	1	it	it	PRON
fbem-10901	24	2	expounds	expound	VERB
fbem-10901	24	3	that	that	SCONJ
fbem-10901	24	4	the	the	DET
fbem-10901	24	5	strategic	strategic	ADJ
fbem-10901	24	6	audit	audit	NOUN
fbem-10901	24	7	direction	direction	NOUN
fbem-10901	24	8	is	be	AUX
fbem-10901	24	9	selected	select	VERB
fbem-10901	24	10	by	by	ADP
fbem-10901	24	11	comprehensively	comprehensively	ADV
fbem-10901	24	12	considering	consider	VERB
fbem-10901	24	13	the	the	DET
fbem-10901	24	14	company	company	NOUN
fbem-10901	24	15	's	's	PART
fbem-10901	24	16	development	development	NOUN
fbem-10901	24	17	stage	stage	NOUN
fbem-10901	24	18	,	,	PUNCT
fbem-10901	24	19	the	the	DET
fbem-10901	24	20	requirements	requirement	NOUN
fbem-10901	24	21	of	of	ADP
fbem-10901	24	22	governance	governance	NOUN
fbem-10901	24	23	and	and	CCONJ
fbem-10901	24	24	management	management	NOUN
fbem-10901	24	25	,	,	PUNCT
fbem-10901	24	26	and	and	CCONJ
fbem-10901	24	27	the	the	DET
fbem-10901	24	28	strategic	strategic	ADJ
fbem-10901	24	29	content	content	NOUN
fbem-10901	24	30	.	.	PUNCT
fbem-10901	25	1	strategic	strategic	ADJ
fbem-10901	25	2	auditing	auditing	NOUN
fbem-10901	25	3	realizes	realize	VERB
fbem-10901	25	4	enterprise	enterprise	NOUN
fbem-10901	25	5	value	value	NOUN
fbem-10901	25	6	-	-	PUNCT
fbem-10901	25	7	added	add	VERB
fbem-10901	25	8	.	.	PUNCT
fbem-10901	26	1	due	due	ADP
fbem-10901	26	2	to	to	ADP
fbem-10901	26	3	its	its	PRON
fbem-10901	26	4	own	own	ADJ
fbem-10901	26	5	independence	independence	NOUN
fbem-10901	26	6	and	and	CCONJ
fbem-10901	26	7	objectivity	objectivity	NOUN
fbem-10901	26	8	,	,	PUNCT
fbem-10901	26	9	internal	internal	ADJ
fbem-10901	26	10	audit	audit	NOUN
fbem-10901	26	11	institutions	institution	NOUN
fbem-10901	26	12	can	can	AUX
fbem-10901	26	13	play	play	VERB
fbem-10901	26	14	an	an	DET
fbem-10901	26	15	irreplaceable	irreplaceable	ADJ
fbem-10901	26	16	third	third	ADJ
fbem-10901	26	17	line	line	NOUN
fbem-10901	26	18	of	of	ADP
fbem-10901	26	19	defense	defense	NOUN
fbem-10901	26	20	in	in	ADP
fbem-10901	26	21	strategic	strategic	ADJ
fbem-10901	26	22	decision	decision	NOUN
fbem-10901	26	23	-	-	PUNCT
fbem-10901	26	24	making	making	NOUN
fbem-10901	26	25	under	under	ADP
fbem-10901	26	26	enterprise	enterprise	NOUN
fbem-10901	26	27	risk	risk	NOUN
fbem-10901	26	28	management	management	NOUN
fbem-10901	26	29	.	.	PUNCT
fbem-10901	27	1	in	in	ADP
fbem-10901	27	2	major	major	ADJ
fbem-10901	27	3	strategic	strategic	ADJ
fbem-10901	27	4	decisions	decision	NOUN
fbem-10901	27	5	,	,	PUNCT
fbem-10901	27	6	internal	internal	ADJ
fbem-10901	27	7	audit	audit	NOUN
fbem-10901	27	8	is	be	AUX
fbem-10901	27	9	urgently	urgently	ADV
fbem-10901	27	10	needed	need	VERB
fbem-10901	27	11	to	to	PART
fbem-10901	27	12	help	help	VERB
fbem-10901	27	13	deal	deal	VERB
fbem-10901	27	14	with	with	ADP
fbem-10901	27	15	these	these	DET
fbem-10901	27	16	risks	risk	NOUN
fbem-10901	27	17	from	from	ADP
fbem-10901	27	18	an	an	DET
fbem-10901	27	19	independent	independent	ADJ
fbem-10901	27	20	and	and	CCONJ
fbem-10901	27	21	objective	objective	ADJ
fbem-10901	27	22	perspective	perspective	NOUN
fbem-10901	27	23	.	.	PUNCT
fbem-10901	28	1	this	this	PRON
fbem-10901	28	2	is	be	AUX
fbem-10901	28	3	mainly	mainly	ADV
fbem-10901	28	4	because	because	SCONJ
fbem-10901	28	5	once	once	SCONJ
fbem-10901	28	6	a	a	DET
fbem-10901	28	7	failure	failure	NOUN
fbem-10901	28	8	in	in	ADP
fbem-10901	28	9	strategic	strategic	ADJ
fbem-10901	28	10	risk	risk	NOUN
fbem-10901	28	11	areas	area	NOUN
fbem-10901	28	12	such	such	ADJ
fbem-10901	28	13	as	as	ADP
fbem-10901	28	14	capital	capital	NOUN
fbem-10901	28	15	projects	project	NOUN
fbem-10901	28	16	,	,	PUNCT
fbem-10901	28	17	mergers	merger	NOUN
fbem-10901	28	18	and	and	CCONJ
fbem-10901	28	19	acquisitions	acquisition	NOUN
fbem-10901	28	20	,	,	PUNCT
fbem-10901	28	21	and	and	CCONJ
fbem-10901	28	22	product	product	NOUN
fbem-10901	28	23	projects	project	NOUN
fbem-10901	28	24	occurs	occur	VERB
fbem-10901	28	25	,	,	PUNCT
fbem-10901	28	26	it	it	PRON
fbem-10901	28	27	will	will	AUX
fbem-10901	28	28	have	have	VERB
fbem-10901	28	29	a	a	DET
fbem-10901	28	30	huge	huge	ADJ
fbem-10901	28	31	potential	potential	ADJ
fbem-10901	28	32	impact	impact	NOUN
fbem-10901	28	33	on	on	ADP
fbem-10901	28	34	the	the	DET
fbem-10901	28	35	market	market	NOUN
fbem-10901	28	36	value	value	NOUN
fbem-10901	28	37	of	of	ADP
fbem-10901	28	38	the	the	DET
fbem-10901	28	39	enterprise	enterprise	NOUN
fbem-10901	28	40	.	.	PUNCT
fbem-10901	29	1	for	for	ADP
fbem-10901	29	2	170	170	NUM
fbem-10901	29	3	managers	manager	NOUN
fbem-10901	29	4	,	,	PUNCT
fbem-10901	29	5	the	the	DET
fbem-10901	29	6	most	most	ADV
fbem-10901	29	7	important	important	ADJ
fbem-10901	29	8	thing	thing	NOUN
fbem-10901	29	9	is	be	AUX
fbem-10901	29	10	how	how	SCONJ
fbem-10901	29	11	to	to	PART
fbem-10901	29	12	expand	expand	VERB
fbem-10901	29	13	corporate	corporate	ADJ
fbem-10901	29	14	value	value	NOUN
fbem-10901	29	15	.	.	PUNCT
fbem-10901	30	1	shi	shi	PROPN
fbem-10901	30	2	xian	xian	PROPN
fbem-10901	30	3	(	(	PUNCT
fbem-10901	30	4	2006	2006	NUM
fbem-10901	30	5	)	)	PUNCT
fbem-10901	30	6	pointed	point	VERB
fbem-10901	30	7	out	out	ADP
fbem-10901	30	8	that	that	SCONJ
fbem-10901	30	9	maximizing	maximize	VERB
fbem-10901	30	10	corporate	corporate	ADJ
fbem-10901	30	11	value	value	NOUN
fbem-10901	30	12	is	be	AUX
fbem-10901	30	13	the	the	DET
fbem-10901	30	14	goal	goal	NOUN
fbem-10901	30	15	of	of	ADP
fbem-10901	30	16	corporate	corporate	ADJ
fbem-10901	30	17	governance	governance	NOUN
fbem-10901	30	18	,	,	PUNCT
fbem-10901	30	19	and	and	CCONJ
fbem-10901	30	20	optimizing	optimize	VERB
fbem-10901	30	21	strategy	strategy	NOUN
fbem-10901	30	22	and	and	CCONJ
fbem-10901	30	23	improving	improve	VERB
fbem-10901	30	24	its	its	PRON
fbem-10901	30	25	effectiveness	effectiveness	NOUN
fbem-10901	30	26	requires	require	VERB
fbem-10901	30	27	feedback	feedback	NOUN
fbem-10901	30	28	and	and	CCONJ
fbem-10901	30	29	supervision	supervision	NOUN
fbem-10901	30	30	from	from	ADP
fbem-10901	30	31	strategic	strategic	ADJ
fbem-10901	30	32	auditing	auditing	NOUN
fbem-10901	30	33	.	.	PUNCT
fbem-10901	31	1	strategic	strategic	ADJ
fbem-10901	31	2	audit	audit	NOUN
fbem-10901	31	3	meets	meet	VERB
fbem-10901	31	4	the	the	DET
fbem-10901	31	5	high	high	ADJ
fbem-10901	31	6	-	-	PUNCT
fbem-10901	31	7	quality	quality	NOUN
fbem-10901	31	8	development	development	NOUN
fbem-10901	31	9	needs	need	NOUN
fbem-10901	31	10	of	of	ADP
fbem-10901	31	11	state	state	NOUN
fbem-10901	31	12	-	-	PUNCT
fbem-10901	31	13	owned	own	VERB
fbem-10901	31	14	enterprises	enterprise	NOUN
fbem-10901	31	15	.	.	PUNCT
fbem-10901	32	1	in	in	ADP
fbem-10901	32	2	the	the	DET
fbem-10901	32	3	"	"	PUNCT
fbem-10901	32	4	14th	14th	ADJ
fbem-10901	32	5	five	five	NUM
fbem-10901	32	6	-	-	PUNCT
fbem-10901	32	7	year	year	NOUN
fbem-10901	32	8	plan	plan	NOUN
fbem-10901	32	9	"	"	PUNCT
fbem-10901	32	10	,	,	PUNCT
fbem-10901	32	11	the	the	DET
fbem-10901	32	12	new	new	ADJ
fbem-10901	32	13	development	development	NOUN
fbem-10901	32	14	stage	stage	NOUN
fbem-10901	32	15	,	,	PUNCT
fbem-10901	32	16	new	new	ADJ
fbem-10901	32	17	development	development	NOUN
fbem-10901	32	18	concept	concept	NOUN
fbem-10901	32	19	,	,	PUNCT
fbem-10901	32	20	and	and	CCONJ
fbem-10901	32	21	new	new	ADJ
fbem-10901	32	22	development	development	NOUN
fbem-10901	32	23	pattern	pattern	NOUN
fbem-10901	32	24	run	run	VERB
fbem-10901	32	25	through	through	ADP
fbem-10901	32	26	the	the	DET
fbem-10901	32	27	whole	whole	ADJ
fbem-10901	32	28	text	text	NOUN
fbem-10901	32	29	as	as	ADP
fbem-10901	32	30	the	the	DET
fbem-10901	32	31	main	main	ADJ
fbem-10901	32	32	lines	line	NOUN
fbem-10901	32	33	,	,	PUNCT
fbem-10901	32	34	and	and	CCONJ
fbem-10901	32	35	the	the	DET
fbem-10901	32	36	theme	theme	NOUN
fbem-10901	32	37	of	of	ADP
fbem-10901	32	38	high	high	ADJ
fbem-10901	32	39	-	-	PUNCT
fbem-10901	32	40	quality	quality	NOUN
fbem-10901	32	41	development	development	NOUN
fbem-10901	32	42	is	be	AUX
fbem-10901	32	43	proposed	propose	VERB
fbem-10901	32	44	.	.	PUNCT
fbem-10901	33	1	therefore	therefore	ADV
fbem-10901	33	2	,	,	PUNCT
fbem-10901	33	3	in	in	ADP
fbem-10901	33	4	my	my	PRON
fbem-10901	33	5	country	country	NOUN
fbem-10901	33	6	's	's	PART
fbem-10901	33	7	transition	transition	NOUN
fbem-10901	33	8	from	from	ADP
fbem-10901	33	9	a	a	DET
fbem-10901	33	10	rapid	rapid	ADJ
fbem-10901	33	11	growth	growth	NOUN
fbem-10901	33	12	stage	stage	NOUN
fbem-10901	33	13	to	to	ADP
fbem-10901	33	14	an	an	DET
fbem-10901	33	15	economic	economic	ADJ
fbem-10901	33	16	stage	stage	NOUN
fbem-10901	33	17	of	of	ADP
fbem-10901	33	18	high	high	ADJ
fbem-10901	33	19	-	-	PUNCT
fbem-10901	33	20	quality	quality	NOUN
fbem-10901	33	21	development	development	NOUN
fbem-10901	33	22	,	,	PUNCT
fbem-10901	33	23	strategic	strategic	ADJ
fbem-10901	33	24	management	management	NOUN
fbem-10901	33	25	is	be	AUX
fbem-10901	33	26	very	very	ADV
fbem-10901	33	27	important	important	ADJ
fbem-10901	33	28	for	for	ADP
fbem-10901	33	29	the	the	DET
fbem-10901	33	30	development	development	NOUN
fbem-10901	33	31	of	of	ADP
fbem-10901	33	32	state	state	NOUN
fbem-10901	33	33	-	-	PUNCT
fbem-10901	33	34	owned	own	VERB
fbem-10901	33	35	enterprises	enterprise	NOUN
fbem-10901	33	36	.	.	PUNCT
fbem-10901	34	1	it	it	PRON
fbem-10901	34	2	can	can	AUX
fbem-10901	34	3	help	help	VERB
fbem-10901	34	4	enterprises	enterprise	NOUN
fbem-10901	34	5	to	to	PART
fbem-10901	34	6	position	position	VERB
fbem-10901	34	7	themselves	themselves	PRON
fbem-10901	34	8	reasonably	reasonably	ADV
fbem-10901	34	9	,	,	PUNCT
fbem-10901	34	10	discover	discover	VERB
fbem-10901	34	11	and	and	CCONJ
fbem-10901	34	12	analyze	analyze	VERB
fbem-10901	34	13	problems	problem	NOUN
fbem-10901	34	14	existing	exist	VERB
fbem-10901	34	15	in	in	ADP
fbem-10901	34	16	high	high	ADJ
fbem-10901	34	17	-	-	PUNCT
fbem-10901	34	18	quality	quality	NOUN
fbem-10901	34	19	development	development	NOUN
fbem-10901	34	20	of	of	ADP
fbem-10901	34	21	enterprises	enterprise	NOUN
fbem-10901	34	22	,	,	PUNCT
fbem-10901	34	23	pay	pay	VERB
fbem-10901	34	24	attention	attention	NOUN
fbem-10901	34	25	to	to	ADP
fbem-10901	34	26	changes	change	NOUN
fbem-10901	34	27	in	in	ADP
fbem-10901	34	28	the	the	DET
fbem-10901	34	29	market	market	NOUN
fbem-10901	34	30	environment	environment	NOUN
fbem-10901	34	31	of	of	ADP
fbem-10901	34	32	their	their	PRON
fbem-10901	34	33	industries	industry	NOUN
fbem-10901	34	34	,	,	PUNCT
fbem-10901	34	35	and	and	CCONJ
fbem-10901	34	36	use	use	VERB
fbem-10901	34	37	big	big	ADJ
fbem-10901	34	38	data	datum	NOUN
fbem-10901	34	39	to	to	PART
fbem-10901	34	40	obtain	obtain	VERB
fbem-10901	34	41	information	information	NOUN
fbem-10901	34	42	to	to	PART
fbem-10901	34	43	promote	promote	VERB
fbem-10901	34	44	the	the	DET
fbem-10901	34	45	production	production	NOUN
fbem-10901	34	46	and	and	CCONJ
fbem-10901	34	47	operation	operation	NOUN
fbem-10901	34	48	of	of	ADP
fbem-10901	34	49	enterprises	enterprise	NOUN
fbem-10901	34	50	in	in	ADP
fbem-10901	34	51	accordance	accordance	NOUN
fbem-10901	34	52	with	with	ADP
fbem-10901	34	53	relevant	relevant	ADJ
fbem-10901	34	54	policies	policy	NOUN
fbem-10901	34	55	and	and	CCONJ
fbem-10901	34	56	regulations	regulation	NOUN
fbem-10901	34	57	issued	issue	VERB
fbem-10901	34	58	by	by	ADP
fbem-10901	34	59	the	the	DET
fbem-10901	34	60	government	government	NOUN
fbem-10901	34	61	.	.	PUNCT
fbem-10901	35	1	qian	qian	PROPN
fbem-10901	35	2	chenyu	chenyu	PROPN
fbem-10901	35	3	(	(	PUNCT
fbem-10901	35	4	2021	2021	NUM
fbem-10901	35	5	)	)	PUNCT
fbem-10901	35	6	expounds	expound	VERB
fbem-10901	35	7	the	the	DET
fbem-10901	35	8	existing	exist	VERB
fbem-10901	35	9	development	development	NOUN
fbem-10901	35	10	research	research	NOUN
fbem-10901	35	11	of	of	ADP
fbem-10901	35	12	strategic	strategic	ADJ
fbem-10901	35	13	auditing	auditing	NOUN
fbem-10901	35	14	,	,	PUNCT
fbem-10901	35	15	and	and	CCONJ
fbem-10901	35	16	demonstrates	demonstrate	VERB
fbem-10901	35	17	the	the	DET
fbem-10901	35	18	practical	practical	ADJ
fbem-10901	35	19	application	application	NOUN
fbem-10901	35	20	of	of	ADP
fbem-10901	35	21	strategic	strategic	ADJ
fbem-10901	35	22	auditing	auditing	NOUN
fbem-10901	35	23	with	with	ADP
fbem-10901	35	24	examples	example	NOUN
fbem-10901	35	25	.	.	PUNCT
fbem-10901	36	1	baosteel	baosteel	NOUN
fbem-10901	36	2	group	group	PROPN
fbem-10901	36	3	and	and	CCONJ
fbem-10901	36	4	china	china	PROPN
fbem-10901	36	5	aerospace	aerospace	PROPN
fbem-10901	36	6	science	science	PROPN
fbem-10901	36	7	and	and	CCONJ
fbem-10901	36	8	technology	technology	NOUN
fbem-10901	36	9	corporation	corporation	NOUN
fbem-10901	36	10	,	,	PUNCT
fbem-10901	36	11	through	through	ADP
fbem-10901	36	12	their	their	PRON
fbem-10901	36	13	exploration	exploration	NOUN
fbem-10901	36	14	of	of	ADP
fbem-10901	36	15	internal	internal	ADJ
fbem-10901	36	16	auditing	auditing	NOUN
fbem-10901	36	17	methods	method	NOUN
fbem-10901	36	18	,	,	PUNCT
fbem-10901	36	19	prove	prove	VERB
fbem-10901	36	20	that	that	SCONJ
fbem-10901	36	21	strategic	strategic	ADJ
fbem-10901	36	22	auditing	auditing	NOUN
fbem-10901	36	23	is	be	AUX
fbem-10901	36	24	to	to	PART
fbem-10901	36	25	adapt	adapt	VERB
fbem-10901	36	26	to	to	ADP
fbem-10901	36	27	the	the	DET
fbem-10901	36	28	internal	internal	ADJ
fbem-10901	36	29	and	and	CCONJ
fbem-10901	36	30	external	external	ADJ
fbem-10901	36	31	development	development	NOUN
fbem-10901	36	32	of	of	ADP
fbem-10901	36	33	enterprises	enterprise	NOUN
fbem-10901	36	34	.	.	PUNCT
fbem-10901	37	1	the	the	DET
fbem-10901	37	2	inevitable	inevitable	ADJ
fbem-10901	37	3	result	result	NOUN
fbem-10901	37	4	.	.	PUNCT
fbem-10901	38	1	3	3	X
fbem-10901	38	2	.	.	NOUN
fbem-10901	38	3	problems	problem	NOUN
fbem-10901	38	4	existing	exist	VERB
fbem-10901	38	5	in	in	ADP
fbem-10901	38	6	the	the	DET
fbem-10901	38	7	implementation	implementation	NOUN
fbem-10901	38	8	of	of	ADP
fbem-10901	38	9	strategic	strategic	ADJ
fbem-10901	38	10	audit	audit	NOUN
fbem-10901	38	11	in	in	ADP
fbem-10901	38	12	current	current	ADJ
fbem-10901	38	13	state	state	NOUN
fbem-10901	38	14	-	-	PUNCT
fbem-10901	38	15	owned	own	VERB
fbem-10901	38	16	enterprises	enterprise	NOUN
fbem-10901	38	17	3.1	3.1	NUM
fbem-10901	38	18	.	.	PUNCT
fbem-10901	38	19	strategic	strategic	ADJ
fbem-10901	38	20	audit	audit	NOUN
fbem-10901	38	21	objectives	objective	NOUN
fbem-10901	38	22	are	be	AUX
fbem-10901	38	23	not	not	PART
fbem-10901	38	24	clear	clear	ADJ
fbem-10901	38	25	enough	enough	ADJ
fbem-10901	38	26	internal	internal	ADJ
fbem-10901	38	27	audit	audit	NOUN
fbem-10901	38	28	of	of	ADP
fbem-10901	38	29	state	state	NOUN
fbem-10901	38	30	-	-	PUNCT
fbem-10901	38	31	owned	own	VERB
fbem-10901	38	32	enterprises	enterprise	NOUN
fbem-10901	38	33	mainly	mainly	ADV
fbem-10901	38	34	includes	include	VERB
fbem-10901	38	35	financial	financial	ADJ
fbem-10901	38	36	revenue	revenue	NOUN
fbem-10901	38	37	and	and	CCONJ
fbem-10901	38	38	expenditure	expenditure	NOUN
fbem-10901	38	39	audit	audit	NOUN
fbem-10901	38	40	,	,	PUNCT
fbem-10901	38	41	economic	economic	ADJ
fbem-10901	38	42	responsibility	responsibility	NOUN
fbem-10901	38	43	audit	audit	NOUN
fbem-10901	38	44	,	,	PUNCT
fbem-10901	38	45	performance	performance	NOUN
fbem-10901	38	46	audit	audit	NOUN
fbem-10901	38	47	,	,	PUNCT
fbem-10901	38	48	special	special	ADJ
fbem-10901	38	49	project	project	NOUN
fbem-10901	38	50	audit	audit	NOUN
fbem-10901	38	51	and	and	CCONJ
fbem-10901	38	52	other	other	ADJ
fbem-10901	38	53	forms	form	NOUN
fbem-10901	38	54	.	.	PUNCT
fbem-10901	39	1	from	from	ADP
fbem-10901	39	2	the	the	DET
fbem-10901	39	3	perspective	perspective	NOUN
fbem-10901	39	4	of	of	ADP
fbem-10901	39	5	audit	audit	NOUN
fbem-10901	39	6	time	time	NOUN
fbem-10901	39	7	,	,	PUNCT
fbem-10901	39	8	internal	internal	ADJ
fbem-10901	39	9	audit	audit	NOUN
fbem-10901	39	10	mostly	mostly	ADV
fbem-10901	39	11	focuses	focus	VERB
fbem-10901	39	12	on	on	ADP
fbem-10901	39	13	ex	ex	PRON
fbem-10901	39	14	post	post	NOUN
fbem-10901	39	15	supervision	supervision	NOUN
fbem-10901	39	16	and	and	CCONJ
fbem-10901	39	17	ignores	ignore	VERB
fbem-10901	39	18	ex	ex	PRON
fbem-10901	39	19	ante	ante	NOUN
fbem-10901	39	20	and	and	CCONJ
fbem-10901	39	21	in	in	ADP
fbem-10901	39	22	-	-	PUNCT
fbem-10901	39	23	process	process	NOUN
fbem-10901	39	24	supervision	supervision	NOUN
fbem-10901	39	25	.	.	PUNCT
fbem-10901	40	1	from	from	ADP
fbem-10901	40	2	the	the	DET
fbem-10901	40	3	perspective	perspective	NOUN
fbem-10901	40	4	of	of	ADP
fbem-10901	40	5	audit	audit	NOUN
fbem-10901	40	6	methods	method	NOUN
fbem-10901	40	7	,	,	PUNCT
fbem-10901	40	8	there	there	PRON
fbem-10901	40	9	are	be	VERB
fbem-10901	40	10	many	many	ADJ
fbem-10901	40	11	separate	separate	ADJ
fbem-10901	40	12	supervision	supervision	NOUN
fbem-10901	40	13	or	or	CCONJ
fbem-10901	40	14	special	special	ADJ
fbem-10901	40	15	project	project	NOUN
fbem-10901	40	16	supervision	supervision	NOUN
fbem-10901	40	17	on	on	ADP
fbem-10901	40	18	all	all	DET
fbem-10901	40	19	aspects	aspect	NOUN
fbem-10901	40	20	of	of	ADP
fbem-10901	40	21	the	the	DET
fbem-10901	40	22	company	company	NOUN
fbem-10901	40	23	's	's	PART
fbem-10901	40	24	operation	operation	NOUN
fbem-10901	40	25	and	and	CCONJ
fbem-10901	40	26	management	management	NOUN
fbem-10901	40	27	,	,	PUNCT
fbem-10901	40	28	but	but	CCONJ
fbem-10901	40	29	few	few	ADJ
fbem-10901	40	30	systematic	systematic	ADJ
fbem-10901	40	31	and	and	CCONJ
fbem-10901	40	32	comprehensive	comprehensive	ADJ
fbem-10901	40	33	analysis	analysis	NOUN
fbem-10901	40	34	from	from	ADP
fbem-10901	40	35	the	the	DET
fbem-10901	40	36	company	company	NOUN
fbem-10901	40	37	's	's	PART
fbem-10901	40	38	strategic	strategic	ADJ
fbem-10901	40	39	landing	landing	NOUN
fbem-10901	40	40	and	and	CCONJ
fbem-10901	40	41	sustainable	sustainable	ADJ
fbem-10901	40	42	development	development	NOUN
fbem-10901	40	43	.	.	PUNCT
fbem-10901	41	1	in	in	ADP
fbem-10901	41	2	addition	addition	NOUN
fbem-10901	41	3	,	,	PUNCT
fbem-10901	41	4	the	the	DET
fbem-10901	41	5	management	management	NOUN
fbem-10901	41	6	of	of	ADP
fbem-10901	41	7	some	some	DET
fbem-10901	41	8	enterprises	enterprise	NOUN
fbem-10901	41	9	is	be	AUX
fbem-10901	41	10	not	not	PART
fbem-10901	41	11	forward	forward	ADV
fbem-10901	41	12	-	-	PUNCT
fbem-10901	41	13	looking	look	VERB
fbem-10901	41	14	,	,	PUNCT
fbem-10901	41	15	can	can	AUX
fbem-10901	41	16	not	not	PART
fbem-10901	41	17	truly	truly	ADV
fbem-10901	41	18	recognize	recognize	VERB
fbem-10901	41	19	the	the	DET
fbem-10901	41	20	value	value	NOUN
fbem-10901	41	21	-	-	PUNCT
fbem-10901	41	22	added	add	VERB
fbem-10901	41	23	function	function	NOUN
fbem-10901	41	24	of	of	ADP
fbem-10901	41	25	internal	internal	ADJ
fbem-10901	41	26	audit	audit	NOUN
fbem-10901	41	27	value	value	NOUN
fbem-10901	41	28	,	,	PUNCT
fbem-10901	41	29	can	can	AUX
fbem-10901	41	30	not	not	PART
fbem-10901	41	31	combine	combine	VERB
fbem-10901	41	32	internal	internal	ADJ
fbem-10901	41	33	audit	audit	NOUN
fbem-10901	41	34	with	with	ADP
fbem-10901	41	35	company	company	NOUN
fbem-10901	41	36	strategy	strategy	NOUN
fbem-10901	41	37	,	,	PUNCT
fbem-10901	41	38	and	and	CCONJ
fbem-10901	41	39	does	do	AUX
fbem-10901	41	40	not	not	PART
fbem-10901	41	41	pay	pay	VERB
fbem-10901	41	42	attention	attention	NOUN
fbem-10901	41	43	to	to	ADP
fbem-10901	41	44	corporate	corporate	ADJ
fbem-10901	41	45	strategic	strategic	ADJ
fbem-10901	41	46	management	management	NOUN
fbem-10901	41	47	,	,	PUNCT
fbem-10901	41	48	which	which	PRON
fbem-10901	41	49	leads	lead	VERB
fbem-10901	41	50	to	to	ADP
fbem-10901	41	51	huge	huge	ADJ
fbem-10901	41	52	business	business	NOUN
fbem-10901	41	53	risks	risk	NOUN
fbem-10901	41	54	in	in	ADP
fbem-10901	41	55	enterprises	enterprise	NOUN
fbem-10901	41	56	.	.	PUNCT
fbem-10901	42	1	as	as	ADP
fbem-10901	42	2	a	a	DET
fbem-10901	42	3	result	result	NOUN
fbem-10901	42	4	,	,	PUNCT
fbem-10901	42	5	the	the	DET
fbem-10901	42	6	establishment	establishment	NOUN
fbem-10901	42	7	of	of	ADP
fbem-10901	42	8	internal	internal	ADJ
fbem-10901	42	9	audit	audit	NOUN
fbem-10901	42	10	departments	department	NOUN
fbem-10901	42	11	in	in	ADP
fbem-10901	42	12	companies	company	NOUN
fbem-10901	42	13	is	be	AUX
fbem-10901	42	14	largely	largely	ADV
fbem-10901	42	15	only	only	ADV
fbem-10901	42	16	to	to	PART
fbem-10901	42	17	meet	meet	VERB
fbem-10901	42	18	the	the	DET
fbem-10901	42	19	requirements	requirement	NOUN
fbem-10901	42	20	of	of	ADP
fbem-10901	42	21	relevant	relevant	ADJ
fbem-10901	42	22	regulatory	regulatory	ADJ
fbem-10901	42	23	departments	department	NOUN
fbem-10901	42	24	,	,	PUNCT
fbem-10901	42	25	and	and	CCONJ
fbem-10901	42	26	the	the	DET
fbem-10901	42	27	contribution	contribution	NOUN
fbem-10901	42	28	to	to	ADP
fbem-10901	42	29	the	the	DET
fbem-10901	42	30	company	company	NOUN
fbem-10901	42	31	is	be	AUX
fbem-10901	42	32	relatively	relatively	ADV
fbem-10901	42	33	small	small	ADJ
fbem-10901	42	34	.	.	PUNCT
fbem-10901	43	1	internal	internal	ADJ
fbem-10901	43	2	audit	audit	NOUN
fbem-10901	43	3	should	should	AUX
fbem-10901	43	4	not	not	PART
fbem-10901	43	5	only	only	ADV
fbem-10901	43	6	play	play	VERB
fbem-10901	43	7	a	a	DET
fbem-10901	43	8	supervisory	supervisory	ADJ
fbem-10901	43	9	role	role	NOUN
fbem-10901	43	10	,	,	PUNCT
fbem-10901	43	11	focusing	focus	VERB
fbem-10901	43	12	on	on	ADP
fbem-10901	43	13	finding	find	VERB
fbem-10901	43	14	mistakes	mistake	NOUN
fbem-10901	43	15	in	in	ADP
fbem-10901	43	16	enterprises	enterprise	NOUN
fbem-10901	43	17	.	.	PUNCT
fbem-10901	44	1	internal	internal	ADJ
fbem-10901	44	2	audit	audit	NOUN
fbem-10901	44	3	needs	need	VERB
fbem-10901	44	4	to	to	PART
fbem-10901	44	5	delve	delve	VERB
fbem-10901	44	6	into	into	ADP
fbem-10901	44	7	the	the	DET
fbem-10901	44	8	reasons	reason	NOUN
fbem-10901	44	9	behind	behind	ADP
fbem-10901	44	10	the	the	DET
fbem-10901	44	11	problems	problem	NOUN
fbem-10901	44	12	to	to	PART
fbem-10901	44	13	understand	understand	VERB
fbem-10901	44	14	whether	whether	SCONJ
fbem-10901	44	15	the	the	DET
fbem-10901	44	16	audited	audit	VERB
fbem-10901	44	17	unit	unit	NOUN
fbem-10901	44	18	is	be	AUX
fbem-10901	44	19	currently	currently	ADV
fbem-10901	44	20	encountering	encounter	VERB
fbem-10901	44	21	difficulties	difficulty	NOUN
fbem-10901	44	22	,	,	PUNCT
fbem-10901	44	23	explore	explore	VERB
fbem-10901	44	24	in	in	ADP
fbem-10901	44	25	depth	depth	NOUN
fbem-10901	44	26	whether	whether	SCONJ
fbem-10901	44	27	there	there	PRON
fbem-10901	44	28	are	be	VERB
fbem-10901	44	29	unmet	unmet	NOUN
fbem-10901	44	30	needs	need	NOUN
fbem-10901	44	31	,	,	PUNCT
fbem-10901	44	32	and	and	CCONJ
fbem-10901	44	33	propose	propose	VERB
fbem-10901	44	34	feasible	feasible	ADJ
fbem-10901	44	35	solutions	solution	NOUN
fbem-10901	44	36	.	.	PUNCT
fbem-10901	45	1	3.2	3.2	NUM
fbem-10901	45	2	.	.	PUNCT
fbem-10901	45	3	insufficient	insufficient	ADJ
fbem-10901	45	4	competence	competence	NOUN
fbem-10901	45	5	of	of	ADP
fbem-10901	45	6	auditors	auditor	NOUN
fbem-10901	45	7	since	since	SCONJ
fbem-10901	45	8	my	my	PRON
fbem-10901	45	9	country	country	NOUN
fbem-10901	45	10	has	have	AUX
fbem-10901	45	11	been	be	AUX
fbem-10901	45	12	dominated	dominate	VERB
fbem-10901	45	13	by	by	ADP
fbem-10901	45	14	traditional	traditional	ADJ
fbem-10901	45	15	financial	financial	ADJ
fbem-10901	45	16	auditing	auditing	NOUN
fbem-10901	45	17	in	in	ADP
fbem-10901	45	18	the	the	DET
fbem-10901	45	19	past	past	ADJ
fbem-10901	45	20	few	few	ADJ
fbem-10901	45	21	decades	decade	NOUN
fbem-10901	45	22	,	,	PUNCT
fbem-10901	45	23	many	many	ADJ
fbem-10901	45	24	excellent	excellent	ADJ
fbem-10901	45	25	internal	internal	ADJ
fbem-10901	45	26	auditors	auditor	NOUN
fbem-10901	45	27	have	have	AUX
fbem-10901	45	28	not	not	PART
fbem-10901	45	29	yet	yet	ADV
fbem-10901	45	30	established	establish	VERB
fbem-10901	45	31	a	a	DET
fbem-10901	45	32	correct	correct	ADJ
fbem-10901	45	33	understanding	understanding	NOUN
fbem-10901	45	34	of	of	ADP
fbem-10901	45	35	the	the	DET
fbem-10901	45	36	role	role	NOUN
fbem-10901	45	37	of	of	ADP
fbem-10901	45	38	their	their	PRON
fbem-10901	45	39	own	own	ADJ
fbem-10901	45	40	work	work	NOUN
fbem-10901	45	41	in	in	ADP
fbem-10901	45	42	the	the	DET
fbem-10901	45	43	process	process	NOUN
fbem-10901	45	44	of	of	ADP
fbem-10901	45	45	strategy	strategy	NOUN
fbem-10901	45	46	implementation	implementation	NOUN
fbem-10901	45	47	.	.	PUNCT
fbem-10901	46	1	accumulate	accumulate	VERB
fbem-10901	46	2	experience	experience	NOUN
fbem-10901	46	3	in	in	ADP
fbem-10901	46	4	strategic	strategic	ADJ
fbem-10901	46	5	auditing	auditing	NOUN
fbem-10901	46	6	.	.	PUNCT
fbem-10901	47	1	in	in	ADP
fbem-10901	47	2	addition	addition	NOUN
fbem-10901	47	3	,	,	PUNCT
fbem-10901	47	4	according	accord	VERB
fbem-10901	47	5	to	to	ADP
fbem-10901	47	6	"	"	PUNCT
fbem-10901	47	7	internal	internal	ADJ
fbem-10901	47	8	audit	audit	NOUN
fbem-10901	47	9	of	of	ADP
fbem-10901	47	10	stateowned	stateowne	VERB
fbem-10901	47	11	enterprises	enterprise	NOUN
fbem-10901	47	12	in	in	ADP
fbem-10901	47	13	the	the	DET
fbem-10901	47	14	new	new	ADJ
fbem-10901	47	15	era	era	NOUN
fbem-10901	47	16	:	:	PUNCT
fbem-10901	47	17	status	status	NOUN
fbem-10901	47	18	,	,	PUNCT
fbem-10901	47	19	development	development	NOUN
fbem-10901	47	20	and	and	CCONJ
fbem-10901	47	21	challenges	challenge	VERB
fbem-10901	47	22	empirical	empirical	ADJ
fbem-10901	47	23	evidence	evidence	NOUN
fbem-10901	47	24	from	from	ADP
fbem-10901	47	25	questionnaires	questionnaire	NOUN
fbem-10901	47	26	"	"	PUNCT
fbem-10901	47	27	[	[	X
fbem-10901	47	28	9	9	NUM
fbem-10901	47	29	]	]	PUNCT
fbem-10901	47	30	,	,	PUNCT
fbem-10901	47	31	nearly	nearly	ADV
fbem-10901	47	32	half	half	NOUN
fbem-10901	47	33	of	of	ADP
fbem-10901	47	34	the	the	DET
fbem-10901	47	35	enterprises	enterprise	NOUN
fbem-10901	47	36	(	(	PUNCT
fbem-10901	47	37	49.6	49.6	NUM
fbem-10901	47	38	%	%	NOUN
fbem-10901	47	39	)	)	PUNCT
fbem-10901	47	40	have	have	VERB
fbem-10901	47	41	a	a	DET
fbem-10901	47	42	master	master	NOUN
fbem-10901	47	43	's	's	PART
fbem-10901	47	44	degree	degree	NOUN
fbem-10901	47	45	or	or	CCONJ
fbem-10901	47	46	above	above	ADV
fbem-10901	47	47	in	in	ADP
fbem-10901	47	48	the	the	DET
fbem-10901	47	49	internal	internal	ADJ
fbem-10901	47	50	audit	audit	NOUN
fbem-10901	47	51	personnel	personnel	NOUN
fbem-10901	47	52	the	the	DET
fbem-10901	47	53	proportion	proportion	NOUN
fbem-10901	47	54	is	be	AUX
fbem-10901	47	55	below	below	ADP
fbem-10901	47	56	10	10	NUM
fbem-10901	47	57	%	%	NOUN
fbem-10901	47	58	,	,	PUNCT
fbem-10901	47	59	only	only	ADV
fbem-10901	47	60	11.0	11.0	NUM
fbem-10901	47	61	%	%	NOUN
fbem-10901	47	62	of	of	ADP
fbem-10901	47	63	the	the	DET
fbem-10901	47	64	internal	internal	ADJ
fbem-10901	47	65	audit	audit	NOUN
fbem-10901	47	66	personnel	personnel	NOUN
fbem-10901	47	67	with	with	ADP
fbem-10901	47	68	a	a	DET
fbem-10901	47	69	master	master	NOUN
fbem-10901	47	70	's	's	PART
fbem-10901	47	71	degree	degree	NOUN
fbem-10901	47	72	or	or	CCONJ
fbem-10901	47	73	above	above	ADV
fbem-10901	47	74	in	in	ADP
fbem-10901	47	75	the	the	DET
fbem-10901	47	76	enterprise	enterprise	NOUN
fbem-10901	47	77	account	account	NOUN
fbem-10901	47	78	for	for	ADP
fbem-10901	47	79	50	50	NUM
fbem-10901	47	80	%	%	NOUN
fbem-10901	47	81	,	,	PUNCT
fbem-10901	47	82	and	and	CCONJ
fbem-10901	47	83	the	the	DET
fbem-10901	47	84	overall	overall	ADJ
fbem-10901	47	85	proportion	proportion	NOUN
fbem-10901	47	86	of	of	ADP
fbem-10901	47	87	internal	internal	ADJ
fbem-10901	47	88	audit	audit	NOUN
fbem-10901	47	89	personnel	personnel	NOUN
fbem-10901	47	90	with	with	ADP
fbem-10901	47	91	a	a	DET
fbem-10901	47	92	high	high	ADJ
fbem-10901	47	93	academic	academic	ADJ
fbem-10901	47	94	background	background	NOUN
fbem-10901	47	95	and	and	CCONJ
fbem-10901	47	96	internal	internal	ADJ
fbem-10901	47	97	auditor	auditor	NOUN
fbem-10901	47	98	or	or	CCONJ
fbem-10901	47	99	certified	certify	VERB
fbem-10901	47	100	public	public	ADJ
fbem-10901	47	101	accountant	accountant	NOUN
fbem-10901	47	102	qualifications	qualification	NOUN
fbem-10901	47	103	is	be	AUX
fbem-10901	47	104	relatively	relatively	ADV
fbem-10901	47	105	low	low	ADJ
fbem-10901	47	106	.	.	PUNCT
fbem-10901	48	1	at	at	ADP
fbem-10901	48	2	the	the	DET
fbem-10901	48	3	same	same	ADJ
fbem-10901	48	4	time	time	NOUN
fbem-10901	48	5	,	,	PUNCT
fbem-10901	48	6	most	most	ADJ
fbem-10901	48	7	of	of	ADP
fbem-10901	48	8	the	the	DET
fbem-10901	48	9	internal	internal	ADJ
fbem-10901	48	10	audit	audit	NOUN
fbem-10901	48	11	personnel	personnel	NOUN
fbem-10901	48	12	of	of	ADP
fbem-10901	48	13	these	these	DET
fbem-10901	48	14	enterprises	enterprise	NOUN
fbem-10901	48	15	are	be	AUX
fbem-10901	48	16	finance	finance	NOUN
fbem-10901	48	17	-	-	PUNCT
fbem-10901	48	18	related	relate	VERB
fbem-10901	48	19	majors	major	NOUN
fbem-10901	48	20	,	,	PUNCT
fbem-10901	48	21	and	and	CCONJ
fbem-10901	48	22	the	the	DET
fbem-10901	48	23	proportion	proportion	NOUN
fbem-10901	48	24	of	of	ADP
fbem-10901	48	25	other	other	ADJ
fbem-10901	48	26	professionals	professional	NOUN
fbem-10901	48	27	,	,	PUNCT
fbem-10901	48	28	such	such	ADJ
fbem-10901	48	29	as	as	ADP
fbem-10901	48	30	internet	internet	NOUN
fbem-10901	48	31	,	,	PUNCT
fbem-10901	48	32	engineering	engineering	NOUN
fbem-10901	48	33	and	and	CCONJ
fbem-10901	48	34	other	other	ADJ
fbem-10901	48	35	business	business	NOUN
fbem-10901	48	36	-	-	PUNCT
fbem-10901	48	37	related	relate	VERB
fbem-10901	48	38	majors	major	NOUN
fbem-10901	48	39	,	,	PUNCT
fbem-10901	48	40	is	be	AUX
fbem-10901	48	41	very	very	ADV
fbem-10901	48	42	low	low	ADJ
fbem-10901	48	43	.	.	PUNCT
fbem-10901	49	1	carrying	carry	VERB
fbem-10901	49	2	out	out	ADP
fbem-10901	49	3	strategic	strategic	ADJ
fbem-10901	49	4	audits	audits	NOUN
fbem-10901	49	5	requires	require	VERB
fbem-10901	49	6	different	different	ADJ
fbem-10901	49	7	perspectives	perspective	NOUN
fbem-10901	49	8	,	,	PUNCT
fbem-10901	49	9	involves	involve	VERB
fbem-10901	49	10	many	many	ADJ
fbem-10901	49	11	aspects	aspect	NOUN
fbem-10901	49	12	,	,	PUNCT
fbem-10901	49	13	is	be	AUX
fbem-10901	49	14	more	more	ADV
fbem-10901	49	15	difficult	difficult	ADJ
fbem-10901	49	16	,	,	PUNCT
fbem-10901	49	17	and	and	CCONJ
fbem-10901	49	18	requires	require	VERB
fbem-10901	49	19	targeted	target	VERB
fbem-10901	49	20	review	review	NOUN
fbem-10901	49	21	and	and	CCONJ
fbem-10901	49	22	evaluation	evaluation	NOUN
fbem-10901	49	23	methods	method	NOUN
fbem-10901	49	24	.	.	PUNCT
fbem-10901	50	1	this	this	DET
fbem-10901	50	2	status	status	NOUN
fbem-10901	50	3	quo	quo	NOUN
fbem-10901	50	4	increases	increase	VERB
fbem-10901	50	5	the	the	DET
fbem-10901	50	6	requirements	requirement	NOUN
fbem-10901	50	7	for	for	ADP
fbem-10901	50	8	strategic	strategic	ADJ
fbem-10901	50	9	auditors	auditor	NOUN
fbem-10901	50	10	.	.	PUNCT
fbem-10901	51	1	since	since	SCONJ
fbem-10901	51	2	the	the	DET
fbem-10901	51	3	auditing	auditing	NOUN
fbem-10901	51	4	profession	profession	NOUN
fbem-10901	51	5	and	and	CCONJ
fbem-10901	51	6	auditing	auditing	NOUN
fbem-10901	51	7	education	education	NOUN
fbem-10901	51	8	are	be	AUX
fbem-10901	51	9	still	still	ADV
fbem-10901	51	10	in	in	ADP
fbem-10901	51	11	the	the	DET
fbem-10901	51	12	process	process	NOUN
fbem-10901	51	13	of	of	ADP
fbem-10901	51	14	development	development	NOUN
fbem-10901	51	15	,	,	PUNCT
fbem-10901	51	16	and	and	CCONJ
fbem-10901	51	17	the	the	DET
fbem-10901	51	18	operating	operating	NOUN
fbem-10901	51	19	conditions	condition	NOUN
fbem-10901	51	20	and	and	CCONJ
fbem-10901	51	21	characteristics	characteristic	NOUN
fbem-10901	51	22	of	of	ADP
fbem-10901	51	23	each	each	DET
fbem-10901	51	24	enterprise	enterprise	NOUN
fbem-10901	51	25	are	be	AUX
fbem-10901	51	26	different	different	ADJ
fbem-10901	51	27	,	,	PUNCT
fbem-10901	51	28	the	the	DET
fbem-10901	51	29	professional	professional	ADJ
fbem-10901	51	30	competencies	competency	NOUN
fbem-10901	51	31	of	of	ADP
fbem-10901	51	32	internal	internal	ADJ
fbem-10901	51	33	auditors	auditor	NOUN
fbem-10901	51	34	vary	vary	VERB
fbem-10901	51	35	greatly	greatly	ADV
fbem-10901	51	36	.	.	PUNCT
fbem-10901	52	1	3.3	3.3	NUM
fbem-10901	52	2	.	.	PUNCT
fbem-10901	53	1	the	the	DET
fbem-10901	53	2	internal	internal	ADJ
fbem-10901	53	3	control	control	NOUN
fbem-10901	53	4	system	system	NOUN
fbem-10901	53	5	is	be	AUX
fbem-10901	53	6	not	not	PART
fbem-10901	53	7	perfect	perfect	ADJ
fbem-10901	53	8	most	most	ADJ
fbem-10901	53	9	enterprises	enterprise	NOUN
fbem-10901	53	10	have	have	AUX
fbem-10901	53	11	also	also	ADV
fbem-10901	53	12	formulated	formulate	VERB
fbem-10901	53	13	an	an	DET
fbem-10901	53	14	audit	audit	NOUN
fbem-10901	53	15	system	system	NOUN
fbem-10901	53	16	,	,	PUNCT
fbem-10901	53	17	but	but	CCONJ
fbem-10901	53	18	some	some	PRON
fbem-10901	53	19	have	have	AUX
fbem-10901	53	20	not	not	PART
fbem-10901	53	21	formulated	formulate	VERB
fbem-10901	53	22	an	an	DET
fbem-10901	53	23	internal	internal	ADJ
fbem-10901	53	24	audit	audit	NOUN
fbem-10901	53	25	system	system	NOUN
fbem-10901	53	26	suitable	suitable	ADJ
fbem-10901	53	27	for	for	ADP
fbem-10901	53	28	their	their	PRON
fbem-10901	53	29	own	own	ADJ
fbem-10901	53	30	enterprises	enterprise	NOUN
fbem-10901	53	31	and	and	CCONJ
fbem-10901	53	32	related	related	ADJ
fbem-10901	53	33	industries	industry	NOUN
fbem-10901	53	34	based	base	VERB
fbem-10901	53	35	on	on	ADP
fbem-10901	53	36	the	the	DET
fbem-10901	53	37	actual	actual	ADJ
fbem-10901	53	38	situation	situation	NOUN
fbem-10901	53	39	of	of	ADP
fbem-10901	53	40	the	the	DET
fbem-10901	53	41	enterprise	enterprise	NOUN
fbem-10901	53	42	and	and	CCONJ
fbem-10901	53	43	the	the	DET
fbem-10901	53	44	development	development	NOUN
fbem-10901	53	45	requirements	requirement	NOUN
fbem-10901	53	46	of	of	ADP
fbem-10901	53	47	the	the	DET
fbem-10901	53	48	industry	industry	NOUN
fbem-10901	53	49	,	,	PUNCT
fbem-10901	53	50	resulting	result	VERB
fbem-10901	53	51	in	in	ADP
fbem-10901	53	52	poor	poor	ADJ
fbem-10901	53	53	independence	independence	NOUN
fbem-10901	53	54	and	and	CCONJ
fbem-10901	53	55	adaptability	adaptability	NOUN
fbem-10901	53	56	of	of	ADP
fbem-10901	53	57	internal	internal	ADJ
fbem-10901	53	58	audit	audit	NOUN
fbem-10901	53	59	,	,	PUNCT
fbem-10901	53	60	and	and	CCONJ
fbem-10901	53	61	it	it	PRON
fbem-10901	53	62	is	be	AUX
fbem-10901	53	63	difficult	difficult	ADJ
fbem-10901	53	64	to	to	PART
fbem-10901	53	65	function	function	VERB
fbem-10901	53	66	.	.	PUNCT
fbem-10901	54	1	at	at	ADP
fbem-10901	54	2	the	the	DET
fbem-10901	54	3	same	same	ADJ
fbem-10901	54	4	time	time	NOUN
fbem-10901	54	5	,	,	PUNCT
fbem-10901	54	6	when	when	SCONJ
fbem-10901	54	7	many	many	ADJ
fbem-10901	54	8	enterprises	enterprise	NOUN
fbem-10901	54	9	set	set	VERB
fbem-10901	54	10	up	up	ADP
fbem-10901	54	11	departments	department	NOUN
fbem-10901	54	12	,	,	PUNCT
fbem-10901	54	13	some	some	DET
fbem-10901	54	14	enterprises	enterprise	NOUN
fbem-10901	54	15	merge	merge	VERB
fbem-10901	54	16	audit	audit	NOUN
fbem-10901	54	17	institutions	institution	NOUN
fbem-10901	54	18	and	and	CCONJ
fbem-10901	54	19	supervisory	supervisory	ADJ
fbem-10901	54	20	institutions	institution	NOUN
fbem-10901	54	21	for	for	ADP
fbem-10901	54	22	auditing	auditing	NOUN
fbem-10901	54	23	,	,	PUNCT
fbem-10901	54	24	and	and	CCONJ
fbem-10901	54	25	some	some	PRON
fbem-10901	54	26	set	set	VERB
fbem-10901	54	27	up	up	ADP
fbem-10901	54	28	auditors	auditor	NOUN
fbem-10901	54	29	in	in	ADP
fbem-10901	54	30	the	the	DET
fbem-10901	54	31	accounting	accounting	NOUN
fbem-10901	54	32	department	department	NOUN
fbem-10901	54	33	.	.	PUNCT
fbem-10901	55	1	these	these	DET
fbem-10901	55	2	behaviors	behavior	NOUN
fbem-10901	55	3	often	often	ADV
fbem-10901	55	4	damage	damage	VERB
fbem-10901	55	5	the	the	DET
fbem-10901	55	6	independence	independence	NOUN
fbem-10901	55	7	of	of	ADP
fbem-10901	55	8	internal	internal	ADJ
fbem-10901	55	9	audit	audit	NOUN
fbem-10901	55	10	,	,	PUNCT
fbem-10901	55	11	and	and	CCONJ
fbem-10901	55	12	ultimately	ultimately	ADV
fbem-10901	55	13	lead	lead	VERB
fbem-10901	55	14	to	to	ADP
fbem-10901	55	15	unclear	unclear	ADJ
fbem-10901	55	16	corporate	corporate	ADJ
fbem-10901	55	17	work	work	NOUN
fbem-10901	55	18	responsibilities	responsibility	NOUN
fbem-10901	55	19	.	.	PUNCT
fbem-10901	56	1	strategic	strategic	ADJ
fbem-10901	56	2	audit	audit	NOUN
fbem-10901	56	3	is	be	AUX
fbem-10901	56	4	a	a	DET
fbem-10901	56	5	very	very	ADV
fbem-10901	56	6	important	important	ADJ
fbem-10901	56	7	part	part	NOUN
fbem-10901	56	8	of	of	ADP
fbem-10901	56	9	the	the	DET
fbem-10901	56	10	daily	daily	ADJ
fbem-10901	56	11	management	management	NOUN
fbem-10901	56	12	and	and	CCONJ
fbem-10901	56	13	internal	internal	ADJ
fbem-10901	56	14	control	control	NOUN
fbem-10901	56	15	of	of	ADP
fbem-10901	56	16	an	an	DET
fbem-10901	56	17	enterprise	enterprise	NOUN
fbem-10901	56	18	,	,	PUNCT
fbem-10901	56	19	and	and	CCONJ
fbem-10901	56	20	it	it	PRON
fbem-10901	56	21	can	can	AUX
fbem-10901	56	22	not	not	PART
fbem-10901	56	23	make	make	VERB
fbem-10901	56	24	appropriate	appropriate	ADJ
fbem-10901	56	25	work	work	NOUN
fbem-10901	56	26	assignments	assignment	NOUN
fbem-10901	56	27	to	to	ADP
fbem-10901	56	28	the	the	DET
fbem-10901	56	29	work	work	NOUN
fbem-10901	56	30	of	of	ADP
fbem-10901	56	31	internal	internal	ADJ
fbem-10901	56	32	audit	audit	NOUN
fbem-10901	56	33	personnel	personnel	NOUN
fbem-10901	56	34	.	.	PUNCT
fbem-10901	57	1	due	due	ADP
fbem-10901	57	2	to	to	ADP
fbem-10901	57	3	the	the	DET
fbem-10901	57	4	lack	lack	NOUN
fbem-10901	57	5	of	of	ADP
fbem-10901	57	6	scientific	scientific	ADJ
fbem-10901	57	7	and	and	CCONJ
fbem-10901	57	8	reasonable	reasonable	ADJ
fbem-10901	57	9	implementation	implementation	NOUN
fbem-10901	57	10	measures	measure	NOUN
fbem-10901	57	11	for	for	ADP
fbem-10901	57	12	strategic	strategic	ADJ
fbem-10901	57	13	audit	audit	NOUN
fbem-10901	57	14	,	,	PUNCT
fbem-10901	57	15	the	the	DET
fbem-10901	57	16	strategic	strategic	ADJ
fbem-10901	57	17	audit	audit	NOUN
fbem-10901	57	18	work	work	NOUN
fbem-10901	57	19	lacks	lack	VERB
fbem-10901	57	20	planning	plan	VERB
fbem-10901	57	21	,	,	PUNCT
fbem-10901	57	22	and	and	CCONJ
fbem-10901	57	23	there	there	PRON
fbem-10901	57	24	is	be	VERB
fbem-10901	57	25	no	no	DET
fbem-10901	57	26	communication	communication	NOUN
fbem-10901	57	27	and	and	CCONJ
fbem-10901	57	28	exchange	exchange	NOUN
fbem-10901	57	29	of	of	ADP
fbem-10901	57	30	various	various	ADJ
fbem-10901	57	31	problems	problem	NOUN
fbem-10901	57	32	after	after	SCONJ
fbem-10901	57	33	it	it	PRON
fbem-10901	57	34	is	be	AUX
fbem-10901	57	35	carried	carry	VERB
fbem-10901	57	36	out	out	ADP
fbem-10901	57	37	,	,	PUNCT
fbem-10901	57	38	which	which	PRON
fbem-10901	57	39	affects	affect	VERB
fbem-10901	57	40	the	the	DET
fbem-10901	57	41	longer	long	ADJ
fbem-10901	57	42	-	-	PUNCT
fbem-10901	57	43	term	term	NOUN
fbem-10901	57	44	development	development	NOUN
fbem-10901	57	45	of	of	ADP
fbem-10901	57	46	the	the	DET
fbem-10901	57	47	enterprise	enterprise	NOUN
fbem-10901	57	48	.	.	PUNCT
fbem-10901	58	1	3.4	3.4	NUM
fbem-10901	58	2	.	.	PUNCT
fbem-10901	58	3	audit	audit	NOUN
fbem-10901	58	4	informatization	informatization	NOUN
fbem-10901	58	5	seriously	seriously	ADV
fbem-10901	58	6	lags	lag	VERB
fbem-10901	58	7	behind	behind	ADV
fbem-10901	58	8	in	in	ADP
fbem-10901	58	9	the	the	DET
fbem-10901	58	10	current	current	ADJ
fbem-10901	58	11	period	period	NOUN
fbem-10901	58	12	,	,	PUNCT
fbem-10901	58	13	"	"	PUNCT
fbem-10901	58	14	internet	internet	NOUN
fbem-10901	58	15	+	+	NOUN
fbem-10901	58	16	"	"	PUNCT
fbem-10901	58	17	has	have	AUX
fbem-10901	58	18	risen	rise	VERB
fbem-10901	58	19	to	to	ADP
fbem-10901	58	20	a	a	DET
fbem-10901	58	21	national	national	ADJ
fbem-10901	58	22	strategy	strategy	NOUN
fbem-10901	58	23	,	,	PUNCT
fbem-10901	58	24	big	big	ADJ
fbem-10901	58	25	data	datum	NOUN
fbem-10901	58	26	and	and	CCONJ
fbem-10901	58	27	cloud	cloud	NOUN
fbem-10901	58	28	computing	computing	NOUN
fbem-10901	58	29	have	have	AUX
fbem-10901	58	30	been	be	AUX
fbem-10901	58	31	fully	fully	ADV
fbem-10901	58	32	applied	apply	VERB
fbem-10901	58	33	in	in	ADP
fbem-10901	58	34	all	all	DET
fbem-10901	58	35	walks	walk	NOUN
fbem-10901	58	36	of	of	ADP
fbem-10901	58	37	life	life	NOUN
fbem-10901	58	38	,	,	PUNCT
fbem-10901	58	39	and	and	CCONJ
fbem-10901	58	40	real	real	ADJ
fbem-10901	58	41	-	-	PUNCT
fbem-10901	58	42	time	time	NOUN
fbem-10901	58	43	,	,	PUNCT
fbem-10901	58	44	standardized	standardized	ADJ
fbem-10901	58	45	and	and	CCONJ
fbem-10901	58	46	integrated	integrate	VERB
fbem-10901	58	47	financial	financial	ADJ
fbem-10901	58	48	and	and	CCONJ
fbem-10901	58	49	business	business	NOUN
fbem-10901	58	50	information	information	NOUN
fbem-10901	58	51	systems	system	NOUN
fbem-10901	58	52	are	be	AUX
fbem-10901	58	53	showing	show	VERB
fbem-10901	58	54	individualized	individualized	ADJ
fbem-10901	58	55	and	and	CCONJ
fbem-10901	58	56	customized	customized	ADJ
fbem-10901	58	57	characteristics	characteristic	NOUN
fbem-10901	58	58	,	,	PUNCT
fbem-10901	58	59	and	and	CCONJ
fbem-10901	58	60	continue	continue	VERB
fbem-10901	58	61	to	to	PART
fbem-10901	58	62	upgrade	upgrade	VERB
fbem-10901	58	63	,	,	PUNCT
fbem-10901	58	64	while	while	SCONJ
fbem-10901	58	65	internal	internal	ADJ
fbem-10901	58	66	audit	audit	NOUN
fbem-10901	58	67	is	be	AUX
fbem-10901	58	68	far	far	ADV
fbem-10901	58	69	behind	behind	ADP
fbem-10901	58	70	the	the	DET
fbem-10901	58	71	tide	tide	NOUN
fbem-10901	58	72	of	of	ADP
fbem-10901	58	73	information	information	NOUN
fbem-10901	58	74	technology	technology	NOUN
fbem-10901	58	75	,	,	PUNCT
fbem-10901	58	76	and	and	CCONJ
fbem-10901	58	77	some	some	DET
fbem-10901	58	78	enterprise	enterprise	NOUN
fbem-10901	58	79	internal	internal	ADJ
fbem-10901	58	80	audits	audits	NOUN
fbem-10901	58	81	are	be	AUX
fbem-10901	58	82	still	still	ADV
fbem-10901	58	83	at	at	ADP
fbem-10901	58	84	the	the	DET
fbem-10901	58	85	manual	manual	ADJ
fbem-10901	58	86	audit	audit	NOUN
fbem-10901	58	87	level	level	NOUN
fbem-10901	58	88	.	.	PUNCT
fbem-10901	59	1	a	a	DET
fbem-10901	59	2	few	few	ADJ
fbem-10901	59	3	enterprises	enterprise	NOUN
fbem-10901	59	4	have	have	AUX
fbem-10901	59	5	only	only	ADV
fbem-10901	59	6	realized	realize	VERB
fbem-10901	59	7	the	the	DET
fbem-10901	59	8	informatization	informatization	NOUN
fbem-10901	59	9	of	of	ADP
fbem-10901	59	10	routine	routine	ADJ
fbem-10901	59	11	audit	audit	NOUN
fbem-10901	59	12	operations	operation	NOUN
fbem-10901	59	13	.	.	PUNCT
fbem-10901	60	1	it	it	PRON
fbem-10901	60	2	is	be	AUX
fbem-10901	60	3	still	still	ADV
fbem-10901	60	4	rarely	rarely	ADV
fbem-10901	60	5	involved	involve	VERB
fbem-10901	60	6	in	in	ADP
fbem-10901	60	7	automated	automate	VERB
fbem-10901	60	8	risk	risk	NOUN
fbem-10901	60	9	monitoring	monitoring	NOUN
fbem-10901	60	10	and	and	CCONJ
fbem-10901	60	11	early	early	ADJ
fbem-10901	60	12	warning	warning	NOUN
fbem-10901	60	13	,	,	PUNCT
fbem-10901	60	14	big	big	ADJ
fbem-10901	60	15	data	datum	NOUN
fbem-10901	60	16	analytics	analytic	NOUN
fbem-10901	60	17	,	,	PUNCT
fbem-10901	60	18	information	information	NOUN
fbem-10901	60	19	system	system	NOUN
fbem-10901	60	20	auditing	auditing	NOUN
fbem-10901	60	21	,	,	PUNCT
fbem-10901	60	22	etc	etc	X
fbem-10901	60	23	.	.	X
fbem-10901	60	24	,	,	PUNCT
fbem-10901	60	25	and	and	CCONJ
fbem-10901	60	26	can	can	AUX
fbem-10901	60	27	not	not	PART
fbem-10901	60	28	achieve	achieve	VERB
fbem-10901	60	29	in	in	ADP
fbem-10901	60	30	-	-	PUNCT
fbem-10901	60	31	depth	depth	NOUN
fbem-10901	60	32	analysis	analysis	NOUN
fbem-10901	60	33	of	of	ADP
fbem-10901	60	34	massive	massive	ADJ
fbem-10901	60	35	data	datum	NOUN
fbem-10901	60	36	and	and	CCONJ
fbem-10901	60	37	full	full	ADJ
fbem-10901	60	38	coverage	coverage	NOUN
fbem-10901	60	39	of	of	ADP
fbem-10901	60	40	audit	audit	NOUN
fbem-10901	60	41	fields	field	NOUN
fbem-10901	60	42	,	,	PUNCT
fbem-10901	60	43	which	which	PRON
fbem-10901	60	44	seriously	seriously	ADV
fbem-10901	60	45	limits	limit	VERB
fbem-10901	60	46	internal	internal	ADJ
fbem-10901	60	47	the	the	DET
fbem-10901	60	48	171	171	NUM
fbem-10901	60	49	role	role	NOUN
fbem-10901	60	50	of	of	ADP
fbem-10901	60	51	audit	audit	NOUN
fbem-10901	60	52	.	.	PUNCT
fbem-10901	61	1	at	at	ADP
fbem-10901	61	2	the	the	DET
fbem-10901	61	3	same	same	ADJ
fbem-10901	61	4	time	time	NOUN
fbem-10901	61	5	,	,	PUNCT
fbem-10901	61	6	due	due	ADP
fbem-10901	61	7	to	to	ADP
fbem-10901	61	8	the	the	DET
fbem-10901	61	9	problem	problem	NOUN
fbem-10901	61	10	of	of	ADP
fbem-10901	61	11	capital	capital	NOUN
fbem-10901	61	12	investment	investment	NOUN
fbem-10901	61	13	,	,	PUNCT
fbem-10901	61	14	the	the	DET
fbem-10901	61	15	hardware	hardware	NOUN
fbem-10901	61	16	and	and	CCONJ
fbem-10901	61	17	software	software	NOUN
fbem-10901	61	18	equipment	equipment	NOUN
fbem-10901	61	19	of	of	ADP
fbem-10901	61	20	the	the	DET
fbem-10901	61	21	enterprise	enterprise	NOUN
fbem-10901	61	22	are	be	AUX
fbem-10901	61	23	very	very	ADV
fbem-10901	61	24	imperfect	imperfect	ADJ
fbem-10901	61	25	and	and	CCONJ
fbem-10901	61	26	can	can	AUX
fbem-10901	61	27	not	not	PART
fbem-10901	61	28	meet	meet	VERB
fbem-10901	61	29	the	the	DET
fbem-10901	61	30	requirements	requirement	NOUN
fbem-10901	61	31	of	of	ADP
fbem-10901	61	32	efficient	efficient	ADJ
fbem-10901	61	33	audit	audit	NOUN
fbem-10901	61	34	work	work	NOUN
fbem-10901	61	35	.	.	PUNCT
fbem-10901	62	1	in	in	ADP
fbem-10901	62	2	this	this	DET
fbem-10901	62	3	environment	environment	NOUN
fbem-10901	62	4	,	,	PUNCT
fbem-10901	62	5	audit	audit	NOUN
fbem-10901	62	6	staff	staff	NOUN
fbem-10901	62	7	often	often	ADV
fbem-10901	62	8	focus	focus	VERB
fbem-10901	62	9	their	their	PRON
fbem-10901	62	10	work	work	NOUN
fbem-10901	62	11	on	on	ADP
fbem-10901	62	12	the	the	DET
fbem-10901	62	13	business	business	NOUN
fbem-10901	62	14	activities	activity	NOUN
fbem-10901	62	15	of	of	ADP
fbem-10901	62	16	the	the	DET
fbem-10901	62	17	enterprise	enterprise	NOUN
fbem-10901	62	18	after	after	ADP
fbem-10901	62	19	the	the	DET
fbem-10901	62	20	fact	fact	NOUN
fbem-10901	62	21	,	,	PUNCT
fbem-10901	62	22	and	and	CCONJ
fbem-10901	62	23	the	the	DET
fbem-10901	62	24	work	work	NOUN
fbem-10901	62	25	content	content	NOUN
fbem-10901	62	26	is	be	AUX
fbem-10901	62	27	still	still	ADV
fbem-10901	62	28	to	to	PART
fbem-10901	62	29	use	use	VERB
fbem-10901	62	30	the	the	DET
fbem-10901	62	31	traditional	traditional	ADJ
fbem-10901	62	32	method	method	NOUN
fbem-10901	62	33	to	to	PART
fbem-10901	62	34	conduct	conduct	VERB
fbem-10901	62	35	legitimacy	legitimacy	NOUN
fbem-10901	62	36	audits	audits	NOUN
fbem-10901	62	37	on	on	ADP
fbem-10901	62	38	balance	balance	NOUN
fbem-10901	62	39	sheets	sheet	NOUN
fbem-10901	62	40	,	,	PUNCT
fbem-10901	62	41	cash	cash	NOUN
fbem-10901	62	42	flow	flow	NOUN
fbem-10901	62	43	statements	statement	NOUN
fbem-10901	62	44	,	,	PUNCT
fbem-10901	62	45	etc	etc	X
fbem-10901	62	46	.	.	X
fbem-10901	62	47	,	,	PUNCT
fbem-10901	62	48	while	while	SCONJ
fbem-10901	62	49	lacking	lack	VERB
fbem-10901	62	50	a	a	DET
fbem-10901	62	51	constructive	constructive	ADJ
fbem-10901	62	52	role	role	NOUN
fbem-10901	62	53	in	in	ADP
fbem-10901	62	54	enterprise	enterprise	NOUN
fbem-10901	62	55	development	development	NOUN
fbem-10901	62	56	.	.	PUNCT
fbem-10901	63	1	3.5	3.5	NUM
fbem-10901	63	2	.	.	PUNCT
fbem-10901	64	1	the	the	DET
fbem-10901	64	2	use	use	NOUN
fbem-10901	64	3	of	of	ADP
fbem-10901	64	4	internal	internal	ADJ
fbem-10901	64	5	audit	audit	NOUN
fbem-10901	64	6	results	result	NOUN
fbem-10901	64	7	is	be	AUX
fbem-10901	64	8	not	not	PART
fbem-10901	64	9	up	up	ADP
fbem-10901	64	10	to	to	ADP
fbem-10901	64	11	standard	standard	NOUN
fbem-10901	64	12	since	since	SCONJ
fbem-10901	64	13	the	the	DET
fbem-10901	64	14	internal	internal	ADJ
fbem-10901	64	15	audit	audit	NOUN
fbem-10901	64	16	department	department	NOUN
fbem-10901	64	17	has	have	VERB
fbem-10901	64	18	a	a	DET
fbem-10901	64	19	supervisory	supervisory	ADJ
fbem-10901	64	20	function	function	NOUN
fbem-10901	64	21	within	within	ADP
fbem-10901	64	22	the	the	DET
fbem-10901	64	23	enterprise	enterprise	NOUN
fbem-10901	64	24	,	,	PUNCT
fbem-10901	64	25	its	its	PRON
fbem-10901	64	26	supervision	supervision	NOUN
fbem-10901	64	27	covers	cover	VERB
fbem-10901	64	28	the	the	DET
fbem-10901	64	29	business	business	NOUN
fbem-10901	64	30	activities	activity	NOUN
fbem-10901	64	31	and	and	CCONJ
fbem-10901	64	32	every	every	DET
fbem-10901	64	33	level	level	NOUN
fbem-10901	64	34	of	of	ADP
fbem-10901	64	35	the	the	DET
fbem-10901	64	36	entire	entire	ADJ
fbem-10901	64	37	enterprise	enterprise	NOUN
fbem-10901	64	38	,	,	PUNCT
fbem-10901	64	39	and	and	CCONJ
fbem-10901	64	40	the	the	DET
fbem-10901	64	41	internal	internal	ADJ
fbem-10901	64	42	audit	audit	NOUN
fbem-10901	64	43	work	work	VERB
fbem-10901	64	44	with	with	ADP
fbem-10901	64	45	post	post	ADJ
fbem-10901	64	46	-	-	ADJ
fbem-10901	64	47	mortem	mortem	ADJ
fbem-10901	64	48	supervision	supervision	NOUN
fbem-10901	64	49	as	as	SCONJ
fbem-10901	64	50	the	the	DET
fbem-10901	64	51	main	main	ADJ
fbem-10901	64	52	body	body	NOUN
fbem-10901	64	53	is	be	AUX
fbem-10901	64	54	limited	limit	VERB
fbem-10901	64	55	to	to	ADP
fbem-10901	64	56	the	the	DET
fbem-10901	64	57	implementation	implementation	NOUN
fbem-10901	64	58	of	of	ADP
fbem-10901	64	59	supervision	supervision	NOUN
fbem-10901	64	60	.	.	PUNCT
fbem-10901	65	1	feedback	feedback	NOUN
fbem-10901	65	2	on	on	ADP
fbem-10901	65	3	problems	problem	NOUN
fbem-10901	65	4	that	that	PRON
fbem-10901	65	5	arise	arise	VERB
fbem-10901	65	6	in	in	ADP
fbem-10901	65	7	the	the	DET
fbem-10901	65	8	completed	complete	VERB
fbem-10901	65	9	work	work	NOUN
fbem-10901	65	10	or	or	CCONJ
fbem-10901	65	11	affairs	affair	NOUN
fbem-10901	65	12	,	,	PUNCT
fbem-10901	65	13	and	and	CCONJ
fbem-10901	65	14	in	in	ADP
fbem-10901	65	15	the	the	DET
fbem-10901	65	16	subsequent	subsequent	ADJ
fbem-10901	65	17	regulatory	regulatory	ADJ
fbem-10901	65	18	evaluation	evaluation	NOUN
fbem-10901	65	19	,	,	PUNCT
fbem-10901	65	20	once	once	SCONJ
fbem-10901	65	21	problems	problem	NOUN
fbem-10901	65	22	are	be	AUX
fbem-10901	65	23	identified	identify	VERB
fbem-10901	65	24	,	,	PUNCT
fbem-10901	65	25	they	they	PRON
fbem-10901	65	26	can	can	AUX
fbem-10901	65	27	only	only	ADV
fbem-10901	65	28	be	be	AUX
fbem-10901	65	29	corrected	correct	VERB
fbem-10901	65	30	after	after	ADP
fbem-10901	65	31	the	the	DET
fbem-10901	65	32	fact	fact	NOUN
fbem-10901	65	33	,	,	PUNCT
fbem-10901	65	34	the	the	DET
fbem-10901	65	35	difficulty	difficulty	NOUN
fbem-10901	65	36	of	of	ADP
fbem-10901	65	37	rectification	rectification	NOUN
fbem-10901	65	38	will	will	AUX
fbem-10901	65	39	increase	increase	VERB
fbem-10901	65	40	,	,	PUNCT
fbem-10901	65	41	and	and	CCONJ
fbem-10901	65	42	some	some	DET
fbem-10901	65	43	problems	problem	NOUN
fbem-10901	65	44	can	can	AUX
fbem-10901	65	45	not	not	PART
fbem-10901	65	46	be	be	AUX
fbem-10901	65	47	rectified	rectify	VERB
fbem-10901	65	48	.	.	PUNCT
fbem-10901	66	1	moreover	moreover	ADV
fbem-10901	66	2	,	,	PUNCT
fbem-10901	66	3	the	the	DET
fbem-10901	66	4	audit	audit	NOUN
fbem-10901	66	5	system	system	NOUN
fbem-10901	66	6	of	of	ADP
fbem-10901	66	7	most	most	ADJ
fbem-10901	66	8	enterprises	enterprise	NOUN
fbem-10901	66	9	is	be	AUX
fbem-10901	66	10	not	not	PART
fbem-10901	66	11	perfect	perfect	ADJ
fbem-10901	66	12	,	,	PUNCT
fbem-10901	66	13	the	the	DET
fbem-10901	66	14	guidance	guidance	NOUN
fbem-10901	66	15	and	and	CCONJ
fbem-10901	66	16	supervision	supervision	NOUN
fbem-10901	66	17	of	of	ADP
fbem-10901	66	18	rectification	rectification	NOUN
fbem-10901	66	19	methods	method	NOUN
fbem-10901	66	20	are	be	AUX
fbem-10901	66	21	not	not	PART
fbem-10901	66	22	in	in	ADP
fbem-10901	66	23	place	place	NOUN
fbem-10901	66	24	,	,	PUNCT
fbem-10901	66	25	and	and	CCONJ
fbem-10901	66	26	the	the	DET
fbem-10901	66	27	phenomenon	phenomenon	NOUN
fbem-10901	66	28	of	of	ADP
fbem-10901	66	29	repeated	repeat	VERB
fbem-10901	66	30	trials	trial	NOUN
fbem-10901	66	31	and	and	CCONJ
fbem-10901	66	32	offenders	offender	NOUN
fbem-10901	66	33	caused	cause	VERB
fbem-10901	66	34	by	by	ADP
fbem-10901	66	35	various	various	ADJ
fbem-10901	66	36	reasons	reason	NOUN
fbem-10901	66	37	is	be	AUX
fbem-10901	66	38	widespread	widespread	ADJ
fbem-10901	66	39	in	in	ADP
fbem-10901	66	40	enterprises	enterprise	NOUN
fbem-10901	66	41	,	,	PUNCT
fbem-10901	66	42	and	and	CCONJ
fbem-10901	66	43	the	the	DET
fbem-10901	66	44	supervision	supervision	NOUN
fbem-10901	66	45	efficiency	efficiency	NOUN
fbem-10901	66	46	of	of	ADP
fbem-10901	66	47	internal	internal	ADJ
fbem-10901	66	48	audit	audit	NOUN
fbem-10901	66	49	can	can	AUX
fbem-10901	66	50	not	not	PART
fbem-10901	66	51	be	be	AUX
fbem-10901	66	52	effectively	effectively	ADV
fbem-10901	66	53	exerted	exert	VERB
fbem-10901	66	54	,	,	PUNCT
fbem-10901	66	55	thereby	thereby	ADV
fbem-10901	66	56	increasing	increase	VERB
fbem-10901	66	57	the	the	DET
fbem-10901	66	58	enterprise	enterprise	NOUN
fbem-10901	66	59	.	.	PUNCT
fbem-10901	67	1	management	management	NOUN
fbem-10901	67	2	and	and	CCONJ
fbem-10901	67	3	operational	operational	ADJ
fbem-10901	67	4	risks	risk	NOUN
fbem-10901	67	5	.	.	PUNCT
fbem-10901	68	1	in	in	ADP
fbem-10901	68	2	the	the	DET
fbem-10901	68	3	"	"	PUNCT
fbem-10901	68	4	enlightenment	enlightenment	NOUN
fbem-10901	68	5	of	of	ADP
fbem-10901	68	6	the	the	DET
fbem-10901	68	7	promulgation	promulgation	NOUN
fbem-10901	68	8	of	of	ADP
fbem-10901	68	9	the	the	DET
fbem-10901	68	10	national	national	ADJ
fbem-10901	68	11	audit	audit	PROPN
fbem-10901	68	12	office	office	NOUN
fbem-10901	68	13	's	's	PART
fbem-10901	68	14	order	order	NOUN
fbem-10901	68	15	no	no	NOUN
fbem-10901	68	16	.	.	NOUN
fbem-10901	68	17	11	11	NUM
fbem-10901	68	18	on	on	ADP
fbem-10901	68	19	internal	internal	ADJ
fbem-10901	68	20	audit	audit	NOUN
fbem-10901	68	21	work	work	NOUN
fbem-10901	68	22	investigation	investigation	NOUN
fbem-10901	68	23	based	base	VERB
fbem-10901	68	24	on	on	ADP
fbem-10901	68	25	the	the	DET
fbem-10901	68	26	internal	internal	ADJ
fbem-10901	68	27	audit	audit	NOUN
fbem-10901	68	28	situation	situation	NOUN
fbem-10901	68	29	in	in	ADP
fbem-10901	68	30	some	some	DET
fbem-10901	68	31	industries	industry	NOUN
fbem-10901	68	32	"	"	PUNCT
fbem-10901	68	33	[	[	X
fbem-10901	68	34	10	10	NUM
fbem-10901	68	35	]	]	PUNCT
fbem-10901	68	36	,	,	PUNCT
fbem-10901	68	37	it	it	PRON
fbem-10901	68	38	is	be	AUX
fbem-10901	68	39	shown	show	VERB
fbem-10901	68	40	that	that	SCONJ
fbem-10901	68	41	the	the	DET
fbem-10901	68	42	forms	form	NOUN
fbem-10901	68	43	of	of	ADP
fbem-10901	68	44	audit	audit	NOUN
fbem-10901	68	45	results	result	NOUN
fbem-10901	68	46	are	be	AUX
fbem-10901	68	47	used	use	VERB
fbem-10901	68	48	,	,	PUNCT
fbem-10901	68	49	such	such	ADJ
fbem-10901	68	50	as	as	ADP
fbem-10901	68	51	being	be	AUX
fbem-10901	68	52	used	use	VERB
fbem-10901	68	53	by	by	ADP
fbem-10901	68	54	government	government	NOUN
fbem-10901	68	55	audits	audits	NOUN
fbem-10901	68	56	or	or	CCONJ
fbem-10901	68	57	audits	audits	NOUN
fbem-10901	68	58	by	by	ADP
fbem-10901	68	59	higher	high	ADJ
fbem-10901	68	60	-	-	PUNCT
fbem-10901	68	61	level	level	NOUN
fbem-10901	68	62	competent	competent	ADJ
fbem-10901	68	63	departments	department	NOUN
fbem-10901	68	64	(	(	PUNCT
fbem-10901	68	65	19.35	19.35	NUM
fbem-10901	68	66	%	%	NOUN
fbem-10901	68	67	)	)	PUNCT
fbem-10901	68	68	,	,	PUNCT
fbem-10901	68	69	timely	timely	ADJ
fbem-10901	68	70	transfer	transfer	NOUN
fbem-10901	68	71	of	of	ADP
fbem-10901	68	72	relevant	relevant	ADJ
fbem-10901	68	73	clues	clue	NOUN
fbem-10901	68	74	to	to	PART
fbem-10901	68	75	discipline	discipline	VERB
fbem-10901	68	76	inspection	inspection	NOUN
fbem-10901	68	77	and	and	CCONJ
fbem-10901	68	78	supervision	supervision	NOUN
fbem-10901	68	79	or	or	CCONJ
fbem-10901	68	80	judicial	judicial	ADJ
fbem-10901	68	81	organs	organ	NOUN
fbem-10901	68	82	(	(	PUNCT
fbem-10901	68	83	27.81	27.81	NUM
fbem-10901	68	84	%	%	NOUN
fbem-10901	68	85	)	)	PUNCT
fbem-10901	68	86	,	,	PUNCT
fbem-10901	68	87	audit	audit	NOUN
fbem-10901	68	88	results	result	NOUN
fbem-10901	68	89	and	and	CCONJ
fbem-10901	68	90	rectification	rectification	NOUN
fbem-10901	68	91	as	as	ADP
fbem-10901	68	92	an	an	DET
fbem-10901	68	93	important	important	ADJ
fbem-10901	68	94	basis	basis	NOUN
fbem-10901	68	95	for	for	ADP
fbem-10901	68	96	assessment	assessment	NOUN
fbem-10901	68	97	,	,	PUNCT
fbem-10901	68	98	appointment	appointment	NOUN
fbem-10901	68	99	and	and	CCONJ
fbem-10901	68	100	removal	removal	NOUN
fbem-10901	68	101	,	,	PUNCT
fbem-10901	68	102	reward	reward	NOUN
fbem-10901	68	103	and	and	CCONJ
fbem-10901	68	104	punishment	punishment	NOUN
fbem-10901	68	105	of	of	ADP
fbem-10901	68	106	cadres	cadre	NOUN
fbem-10901	68	107	and	and	CCONJ
fbem-10901	68	108	related	related	ADJ
fbem-10901	68	109	decision	decision	NOUN
fbem-10901	68	110	-	-	PUNCT
fbem-10901	68	111	making	making	NOUN
fbem-10901	68	112	(	(	PUNCT
fbem-10901	68	113	32.54	32.54	NUM
fbem-10901	68	114	%	%	NOUN
fbem-10901	68	115	)	)	PUNCT
fbem-10901	68	116	,	,	PUNCT
fbem-10901	68	117	etc	etc	X
fbem-10901	68	118	.	.	X
fbem-10901	69	1	the	the	DET
fbem-10901	69	2	proportion	proportion	NOUN
fbem-10901	69	3	of	of	ADP
fbem-10901	69	4	application	application	NOUN
fbem-10901	69	5	is	be	AUX
fbem-10901	69	6	relatively	relatively	ADV
fbem-10901	69	7	low	low	ADJ
fbem-10901	69	8	.	.	PUNCT
fbem-10901	70	1	4	4	X
fbem-10901	70	2	.	.	X
fbem-10901	70	3	the	the	DET
fbem-10901	70	4	path	path	NOUN
fbem-10901	70	5	to	to	PART
fbem-10901	70	6	strengthen	strengthen	VERB
fbem-10901	70	7	the	the	DET
fbem-10901	70	8	strategic	strategic	ADJ
fbem-10901	70	9	audit	audit	NOUN
fbem-10901	70	10	of	of	ADP
fbem-10901	70	11	state	state	NOUN
fbem-10901	70	12	-	-	PUNCT
fbem-10901	70	13	owned	own	VERB
fbem-10901	70	14	enterprises	enterprise	NOUN
fbem-10901	70	15	4.1	4.1	NUM
fbem-10901	70	16	.	.	PUNCT
fbem-10901	71	1	enterprises	enterprise	NOUN
fbem-10901	71	2	should	should	AUX
fbem-10901	71	3	establish	establish	VERB
fbem-10901	71	4	strategic	strategic	ADJ
fbem-10901	71	5	thinking	thinking	NOUN
fbem-10901	71	6	the	the	DET
fbem-10901	71	7	foundation	foundation	NOUN
fbem-10901	71	8	of	of	ADP
fbem-10901	71	9	the	the	DET
fbem-10901	71	10	existence	existence	NOUN
fbem-10901	71	11	and	and	CCONJ
fbem-10901	71	12	development	development	NOUN
fbem-10901	71	13	of	of	ADP
fbem-10901	71	14	an	an	DET
fbem-10901	71	15	enterprise	enterprise	NOUN
fbem-10901	71	16	is	be	AUX
fbem-10901	71	17	to	to	PART
fbem-10901	71	18	create	create	VERB
fbem-10901	71	19	value	value	NOUN
fbem-10901	71	20	,	,	PUNCT
fbem-10901	71	21	and	and	CCONJ
fbem-10901	71	22	the	the	DET
fbem-10901	71	23	strategy	strategy	NOUN
fbem-10901	71	24	of	of	ADP
fbem-10901	71	25	an	an	DET
fbem-10901	71	26	enterprise	enterprise	NOUN
fbem-10901	71	27	is	be	AUX
fbem-10901	71	28	a	a	DET
fbem-10901	71	29	description	description	NOUN
fbem-10901	71	30	of	of	ADP
fbem-10901	71	31	how	how	SCONJ
fbem-10901	71	32	to	to	PART
fbem-10901	71	33	realize	realize	VERB
fbem-10901	71	34	the	the	DET
fbem-10901	71	35	value	value	NOUN
fbem-10901	71	36	orientation	orientation	NOUN
fbem-10901	71	37	of	of	ADP
fbem-10901	71	38	the	the	DET
fbem-10901	71	39	enterprise	enterprise	NOUN
fbem-10901	71	40	itself	itself	PRON
fbem-10901	71	41	,	,	PUNCT
fbem-10901	71	42	so	so	ADV
fbem-10901	71	43	the	the	DET
fbem-10901	71	44	strategy	strategy	NOUN
fbem-10901	71	45	of	of	ADP
fbem-10901	71	46	an	an	DET
fbem-10901	71	47	enterprise	enterprise	NOUN
fbem-10901	71	48	is	be	AUX
fbem-10901	71	49	of	of	ADP
fbem-10901	71	50	great	great	ADJ
fbem-10901	71	51	significance	significance	NOUN
fbem-10901	71	52	for	for	ADP
fbem-10901	71	53	realizing	realize	VERB
fbem-10901	71	54	the	the	DET
fbem-10901	71	55	value	value	NOUN
fbem-10901	71	56	creation	creation	NOUN
fbem-10901	71	57	and	and	CCONJ
fbem-10901	71	58	value	value	NOUN
fbem-10901	71	59	-	-	PUNCT
fbem-10901	71	60	added	add	VERB
fbem-10901	71	61	of	of	ADP
fbem-10901	71	62	the	the	DET
fbem-10901	71	63	enterprise	enterprise	NOUN
fbem-10901	71	64	.	.	PUNCT
fbem-10901	72	1	internal	internal	ADJ
fbem-10901	72	2	audit	audit	NOUN
fbem-10901	72	3	is	be	AUX
fbem-10901	72	4	committed	commit	VERB
fbem-10901	72	5	to	to	ADP
fbem-10901	72	6	achieving	achieve	VERB
fbem-10901	72	7	corporate	corporate	ADJ
fbem-10901	72	8	goals	goal	NOUN
fbem-10901	72	9	.	.	PUNCT
fbem-10901	73	1	it	it	PRON
fbem-10901	73	2	can	can	AUX
fbem-10901	73	3	be	be	AUX
fbem-10901	73	4	said	say	VERB
fbem-10901	73	5	that	that	SCONJ
fbem-10901	73	6	the	the	DET
fbem-10901	73	7	mission	mission	NOUN
fbem-10901	73	8	of	of	ADP
fbem-10901	73	9	modern	modern	ADJ
fbem-10901	73	10	internal	internal	ADJ
fbem-10901	73	11	audit	audit	NOUN
fbem-10901	73	12	is	be	AUX
fbem-10901	73	13	to	to	PART
fbem-10901	73	14	promote	promote	VERB
fbem-10901	73	15	the	the	DET
fbem-10901	73	16	value	value	NOUN
fbem-10901	73	17	-	-	PUNCT
fbem-10901	73	18	added	add	VERB
fbem-10901	73	19	of	of	ADP
fbem-10901	73	20	the	the	DET
fbem-10901	73	21	organization	organization	NOUN
fbem-10901	73	22	,	,	PUNCT
fbem-10901	73	23	and	and	CCONJ
fbem-10901	73	24	the	the	DET
fbem-10901	73	25	strategically	strategically	ADV
fbem-10901	73	26	oriented	orient	VERB
fbem-10901	73	27	internal	internal	ADJ
fbem-10901	73	28	audit	audit	NOUN
fbem-10901	73	29	model	model	NOUN
fbem-10901	73	30	can	can	AUX
fbem-10901	73	31	better	well	ADV
fbem-10901	73	32	play	play	VERB
fbem-10901	73	33	its	its	PRON
fbem-10901	73	34	value	value	NOUN
fbem-10901	73	35	-	-	PUNCT
fbem-10901	73	36	added	add	VERB
fbem-10901	73	37	role	role	NOUN
fbem-10901	73	38	.	.	PUNCT
fbem-10901	74	1	establish	establish	VERB
fbem-10901	74	2	strategic	strategic	ADJ
fbem-10901	74	3	thinking	thinking	NOUN
fbem-10901	74	4	and	and	CCONJ
fbem-10901	74	5	use	use	VERB
fbem-10901	74	6	it	it	PRON
fbem-10901	74	7	as	as	ADP
fbem-10901	74	8	a	a	DET
fbem-10901	74	9	scientific	scientific	ADJ
fbem-10901	74	10	guarantee	guarantee	NOUN
fbem-10901	74	11	to	to	PART
fbem-10901	74	12	improve	improve	VERB
fbem-10901	74	13	the	the	DET
fbem-10901	74	14	effect	effect	NOUN
fbem-10901	74	15	of	of	ADP
fbem-10901	74	16	strategic	strategic	ADJ
fbem-10901	74	17	audit	audit	NOUN
fbem-10901	74	18	.	.	PUNCT
fbem-10901	75	1	when	when	SCONJ
fbem-10901	75	2	implementing	implement	VERB
fbem-10901	75	3	internal	internal	ADJ
fbem-10901	75	4	audit	audit	NOUN
fbem-10901	75	5	,	,	PUNCT
fbem-10901	75	6	in	in	ADP
fbem-10901	75	7	order	order	NOUN
fbem-10901	75	8	to	to	PART
fbem-10901	75	9	give	give	VERB
fbem-10901	75	10	full	full	ADJ
fbem-10901	75	11	play	play	NOUN
fbem-10901	75	12	to	to	ADP
fbem-10901	75	13	the	the	DET
fbem-10901	75	14	effect	effect	NOUN
fbem-10901	75	15	of	of	ADP
fbem-10901	75	16	strategic	strategic	ADJ
fbem-10901	75	17	audit	audit	NOUN
fbem-10901	75	18	,	,	PUNCT
fbem-10901	75	19	it	it	PRON
fbem-10901	75	20	is	be	AUX
fbem-10901	75	21	necessary	necessary	ADJ
fbem-10901	75	22	to	to	PART
fbem-10901	75	23	use	use	VERB
fbem-10901	75	24	training	training	NOUN
fbem-10901	75	25	and	and	CCONJ
fbem-10901	75	26	other	other	ADJ
fbem-10901	75	27	means	mean	NOUN
fbem-10901	75	28	to	to	PART
fbem-10901	75	29	let	let	VERB
fbem-10901	75	30	auditors	auditor	NOUN
fbem-10901	75	31	know	know	VERB
fbem-10901	75	32	what	what	PRON
fbem-10901	75	33	strategic	strategic	ADJ
fbem-10901	75	34	audit	audit	NOUN
fbem-10901	75	35	is	be	AUX
fbem-10901	75	36	and	and	CCONJ
fbem-10901	75	37	increase	increase	VERB
fbem-10901	75	38	the	the	DET
fbem-10901	75	39	importance	importance	NOUN
fbem-10901	75	40	of	of	ADP
fbem-10901	75	41	strategic	strategic	ADJ
fbem-10901	75	42	audit	audit	NOUN
fbem-10901	75	43	.	.	PUNCT
fbem-10901	76	1	in	in	ADP
fbem-10901	76	2	the	the	DET
fbem-10901	76	3	process	process	NOUN
fbem-10901	76	4	of	of	ADP
fbem-10901	76	5	building	build	VERB
fbem-10901	76	6	an	an	DET
fbem-10901	76	7	enterprise	enterprise	NOUN
fbem-10901	76	8	internal	internal	ADJ
fbem-10901	76	9	audit	audit	NOUN
fbem-10901	76	10	system	system	NOUN
fbem-10901	76	11	from	from	ADP
fbem-10901	76	12	the	the	DET
fbem-10901	76	13	perspective	perspective	NOUN
fbem-10901	76	14	of	of	ADP
fbem-10901	76	15	strategic	strategic	ADJ
fbem-10901	76	16	management	management	NOUN
fbem-10901	76	17	and	and	CCONJ
fbem-10901	76	18	realizing	realize	VERB
fbem-10901	76	19	the	the	DET
fbem-10901	76	20	value	value	NOUN
fbem-10901	76	21	-	-	PUNCT
fbem-10901	76	22	added	add	VERB
fbem-10901	76	23	value	value	NOUN
fbem-10901	76	24	of	of	ADP
fbem-10901	76	25	enterprise	enterprise	NOUN
fbem-10901	76	26	internal	internal	ADJ
fbem-10901	76	27	audit	audit	NOUN
fbem-10901	76	28	,	,	PUNCT
fbem-10901	76	29	enterprise	enterprise	NOUN
fbem-10901	76	30	management	management	NOUN
fbem-10901	76	31	needs	need	VERB
fbem-10901	76	32	to	to	PART
fbem-10901	76	33	clarify	clarify	VERB
fbem-10901	76	34	the	the	DET
fbem-10901	76	35	content	content	NOUN
fbem-10901	76	36	of	of	ADP
fbem-10901	76	37	strategic	strategic	ADJ
fbem-10901	76	38	internal	internal	ADJ
fbem-10901	76	39	audit	audit	NOUN
fbem-10901	76	40	in	in	ADP
fbem-10901	76	41	the	the	DET
fbem-10901	76	42	enterprise	enterprise	NOUN
fbem-10901	76	43	charter	charter	NOUN
fbem-10901	76	44	,	,	PUNCT
fbem-10901	76	45	and	and	CCONJ
fbem-10901	76	46	ensure	ensure	VERB
fbem-10901	76	47	that	that	SCONJ
fbem-10901	76	48	strategic	strategic	ADJ
fbem-10901	76	49	management	management	NOUN
fbem-10901	76	50	internal	internal	ADJ
fbem-10901	76	51	audit	audit	NOUN
fbem-10901	76	52	is	be	AUX
fbem-10901	76	53	highly	highly	ADV
fbem-10901	76	54	valued	value	VERB
fbem-10901	76	55	by	by	ADP
fbem-10901	76	56	the	the	DET
fbem-10901	76	57	enterprise	enterprise	NOUN
fbem-10901	76	58	board	board	NOUN
fbem-10901	76	59	of	of	ADP
fbem-10901	76	60	directors	director	NOUN
fbem-10901	76	61	and	and	CCONJ
fbem-10901	76	62	management	management	NOUN
fbem-10901	76	63	through	through	ADP
fbem-10901	76	64	the	the	DET
fbem-10901	76	65	combination	combination	NOUN
fbem-10901	76	66	of	of	ADP
fbem-10901	76	67	enterprise	enterprise	NOUN
fbem-10901	76	68	strategic	strategic	ADJ
fbem-10901	76	69	management	management	NOUN
fbem-10901	76	70	monitoring	monitoring	NOUN
fbem-10901	76	71	and	and	CCONJ
fbem-10901	76	72	internal	internal	ADJ
fbem-10901	76	73	audit	audit	NOUN
fbem-10901	76	74	.	.	PUNCT
fbem-10901	77	1	the	the	DET
fbem-10901	77	2	board	board	NOUN
fbem-10901	77	3	of	of	ADP
fbem-10901	77	4	directors	director	NOUN
fbem-10901	77	5	and	and	CCONJ
fbem-10901	77	6	the	the	DET
fbem-10901	77	7	enterprise	enterprise	NOUN
fbem-10901	77	8	audit	audit	NOUN
fbem-10901	77	9	committee	committee	NOUN
fbem-10901	77	10	should	should	AUX
fbem-10901	77	11	also	also	ADV
fbem-10901	77	12	play	play	VERB
fbem-10901	77	13	an	an	DET
fbem-10901	77	14	active	active	ADJ
fbem-10901	77	15	role	role	NOUN
fbem-10901	77	16	in	in	ADP
fbem-10901	77	17	clarifying	clarify	VERB
fbem-10901	77	18	the	the	DET
fbem-10901	77	19	importance	importance	NOUN
fbem-10901	77	20	of	of	ADP
fbem-10901	77	21	strategic	strategic	ADJ
fbem-10901	77	22	audit	audit	NOUN
fbem-10901	77	23	and	and	CCONJ
fbem-10901	77	24	promoting	promote	VERB
fbem-10901	77	25	the	the	DET
fbem-10901	77	26	implementation	implementation	NOUN
fbem-10901	77	27	of	of	ADP
fbem-10901	77	28	strategic	strategic	ADJ
fbem-10901	77	29	audit	audit	NOUN
fbem-10901	77	30	.	.	PUNCT
fbem-10901	78	1	the	the	DET
fbem-10901	78	2	internal	internal	ADJ
fbem-10901	78	3	audit	audit	NOUN
fbem-10901	78	4	department	department	NOUN
fbem-10901	78	5	needs	need	VERB
fbem-10901	78	6	to	to	PART
fbem-10901	78	7	change	change	VERB
fbem-10901	78	8	its	its	PRON
fbem-10901	78	9	current	current	ADJ
fbem-10901	78	10	work	work	NOUN
fbem-10901	78	11	concept	concept	NOUN
fbem-10901	78	12	and	and	CCONJ
fbem-10901	78	13	actively	actively	ADV
fbem-10901	78	14	market	market	VERB
fbem-10901	78	15	the	the	DET
fbem-10901	78	16	value	value	NOUN
fbem-10901	78	17	of	of	ADP
fbem-10901	78	18	internal	internal	ADJ
fbem-10901	78	19	audit	audit	NOUN
fbem-10901	78	20	work	work	NOUN
fbem-10901	78	21	to	to	ADP
fbem-10901	78	22	decisionmaking	decisionmake	VERB
fbem-10901	78	23	levels	level	NOUN
fbem-10901	78	24	,	,	PUNCT
fbem-10901	78	25	management	management	NOUN
fbem-10901	78	26	and	and	CCONJ
fbem-10901	78	27	company	company	NOUN
fbem-10901	78	28	employees	employee	NOUN
fbem-10901	78	29	.	.	PUNCT
fbem-10901	79	1	accurately	accurately	ADV
fbem-10901	79	2	recognize	recognize	VERB
fbem-10901	79	3	the	the	DET
fbem-10901	79	4	value	value	NOUN
fbem-10901	79	5	positioning	positioning	NOUN
fbem-10901	79	6	of	of	ADP
fbem-10901	79	7	internal	internal	ADJ
fbem-10901	79	8	audit	audit	NOUN
fbem-10901	79	9	,	,	PUNCT
fbem-10901	79	10	help	help	VERB
fbem-10901	79	11	enterprises	enterprise	NOUN
fbem-10901	79	12	find	find	VERB
fbem-10901	79	13	out	out	ADP
fbem-10901	79	14	the	the	DET
fbem-10901	79	15	problems	problem	NOUN
fbem-10901	79	16	existing	exist	VERB
fbem-10901	79	17	in	in	ADP
fbem-10901	79	18	operation	operation	NOUN
fbem-10901	79	19	and	and	CCONJ
fbem-10901	79	20	management	management	NOUN
fbem-10901	79	21	and	and	CCONJ
fbem-10901	79	22	propose	propose	VERB
fbem-10901	79	23	reliable	reliable	ADJ
fbem-10901	79	24	problem	problem	NOUN
fbem-10901	79	25	-	-	PUNCT
fbem-10901	79	26	solving	solve	VERB
fbem-10901	79	27	measures	measure	NOUN
fbem-10901	79	28	,	,	PUNCT
fbem-10901	79	29	improve	improve	VERB
fbem-10901	79	30	the	the	DET
fbem-10901	79	31	ability	ability	NOUN
fbem-10901	79	32	of	of	ADP
fbem-10901	79	33	enterprises	enterprise	NOUN
fbem-10901	79	34	to	to	PART
fbem-10901	79	35	deal	deal	VERB
fbem-10901	79	36	with	with	ADP
fbem-10901	79	37	various	various	ADJ
fbem-10901	79	38	risks	risk	NOUN
fbem-10901	79	39	and	and	CCONJ
fbem-10901	79	40	challenges	challenge	NOUN
fbem-10901	79	41	,	,	PUNCT
fbem-10901	79	42	and	and	CCONJ
fbem-10901	79	43	ultimately	ultimately	ADV
fbem-10901	79	44	promote	promote	VERB
fbem-10901	79	45	the	the	DET
fbem-10901	79	46	realization	realization	NOUN
fbem-10901	79	47	of	of	ADP
fbem-10901	79	48	corporate	corporate	ADJ
fbem-10901	79	49	strategic	strategic	ADJ
fbem-10901	79	50	goals	goal	NOUN
fbem-10901	79	51	,	,	PUNCT
fbem-10901	79	52	and	and	CCONJ
fbem-10901	79	53	continuously	continuously	ADV
fbem-10901	79	54	create	create	VERB
fbem-10901	79	55	new	new	ADJ
fbem-10901	79	56	value	value	NOUN
fbem-10901	79	57	for	for	ADP
fbem-10901	79	58	enterprises	enterprise	NOUN
fbem-10901	79	59	.	.	PUNCT
fbem-10901	80	1	4.2	4.2	NUM
fbem-10901	80	2	.	.	PUNCT
fbem-10901	80	3	achieve	achieve	VERB
fbem-10901	80	4	diversification	diversification	NOUN
fbem-10901	80	5	and	and	CCONJ
fbem-10901	80	6	professionalization	professionalization	NOUN
fbem-10901	80	7	of	of	ADP
fbem-10901	80	8	strategic	strategic	ADJ
fbem-10901	80	9	internal	internal	ADJ
fbem-10901	80	10	audit	audit	NOUN
fbem-10901	80	11	personnel	personnel	NOUN
fbem-10901	80	12	auditors	auditor	NOUN
fbem-10901	80	13	are	be	AUX
fbem-10901	80	14	the	the	DET
fbem-10901	80	15	core	core	NOUN
fbem-10901	80	16	of	of	ADP
fbem-10901	80	17	the	the	DET
fbem-10901	80	18	implementation	implementation	NOUN
fbem-10901	80	19	of	of	ADP
fbem-10901	80	20	corporate	corporate	ADJ
fbem-10901	80	21	strategic	strategic	ADJ
fbem-10901	80	22	internal	internal	ADJ
fbem-10901	80	23	audit	audit	NOUN
fbem-10901	80	24	.	.	PUNCT
fbem-10901	81	1	enterprises	enterprise	NOUN
fbem-10901	81	2	need	need	VERB
fbem-10901	81	3	the	the	DET
fbem-10901	81	4	internal	internal	ADJ
fbem-10901	81	5	audit	audit	NOUN
fbem-10901	81	6	department	department	NOUN
fbem-10901	81	7	to	to	PART
fbem-10901	81	8	establish	establish	VERB
fbem-10901	81	9	a	a	DET
fbem-10901	81	10	diversified	diversified	ADJ
fbem-10901	81	11	and	and	CCONJ
fbem-10901	81	12	professional	professional	ADJ
fbem-10901	81	13	audit	audit	NOUN
fbem-10901	81	14	team	team	NOUN
fbem-10901	81	15	.	.	PUNCT
fbem-10901	82	1	strategic	strategic	ADJ
fbem-10901	82	2	auditing	auditing	NOUN
fbem-10901	82	3	should	should	AUX
fbem-10901	82	4	not	not	PART
fbem-10901	82	5	only	only	ADV
fbem-10901	82	6	be	be	AUX
fbem-10901	82	7	familiar	familiar	ADJ
fbem-10901	82	8	with	with	ADP
fbem-10901	82	9	corporate	corporate	ADJ
fbem-10901	82	10	decision	decision	NOUN
fbem-10901	82	11	-	-	PUNCT
fbem-10901	82	12	making	making	NOUN
fbem-10901	82	13	and	and	CCONJ
fbem-10901	82	14	operation	operation	NOUN
fbem-10901	82	15	,	,	PUNCT
fbem-10901	82	16	but	but	CCONJ
fbem-10901	82	17	also	also	ADV
fbem-10901	82	18	from	from	ADP
fbem-10901	82	19	the	the	DET
fbem-10901	82	20	perspective	perspective	NOUN
fbem-10901	82	21	of	of	ADP
fbem-10901	82	22	corporate	corporate	ADJ
fbem-10901	82	23	strategic	strategic	ADJ
fbem-10901	82	24	management	management	NOUN
fbem-10901	82	25	.	.	PUNCT
fbem-10901	83	1	it	it	PRON
fbem-10901	83	2	is	be	AUX
fbem-10901	83	3	very	very	ADV
fbem-10901	83	4	familiar	familiar	ADJ
fbem-10901	83	5	with	with	ADP
fbem-10901	83	6	the	the	DET
fbem-10901	83	7	overall	overall	ADJ
fbem-10901	83	8	operation	operation	NOUN
fbem-10901	83	9	of	of	ADP
fbem-10901	83	10	the	the	DET
fbem-10901	83	11	enterprise	enterprise	NOUN
fbem-10901	83	12	,	,	PUNCT
fbem-10901	83	13	internal	internal	ADJ
fbem-10901	83	14	culture	culture	NOUN
fbem-10901	83	15	,	,	PUNCT
fbem-10901	83	16	information	information	NOUN
fbem-10901	83	17	technology	technology	NOUN
fbem-10901	83	18	,	,	PUNCT
fbem-10901	83	19	and	and	CCONJ
fbem-10901	83	20	integration	integration	NOUN
fbem-10901	83	21	of	of	ADP
fbem-10901	83	22	the	the	DET
fbem-10901	83	23	interests	interest	NOUN
fbem-10901	83	24	of	of	ADP
fbem-10901	83	25	all	all	DET
fbem-10901	83	26	parties	party	NOUN
fbem-10901	83	27	.	.	PUNCT
fbem-10901	84	1	it	it	PRON
fbem-10901	84	2	requires	require	VERB
fbem-10901	84	3	high	high	ADJ
fbem-10901	84	4	-	-	PUNCT
fbem-10901	84	5	quality	quality	NOUN
fbem-10901	84	6	auditors	auditor	NOUN
fbem-10901	84	7	to	to	PART
fbem-10901	84	8	achieve	achieve	VERB
fbem-10901	84	9	.	.	PUNCT
fbem-10901	85	1	auditors	auditor	NOUN
fbem-10901	85	2	with	with	ADP
fbem-10901	85	3	strategic	strategic	ADJ
fbem-10901	85	4	audit	audit	NOUN
fbem-10901	85	5	capabilities	capability	NOUN
fbem-10901	85	6	should	should	AUX
fbem-10901	85	7	also	also	ADV
fbem-10901	85	8	have	have	VERB
fbem-10901	85	9	a	a	DET
fbem-10901	85	10	high	high	ADJ
fbem-10901	85	11	sense	sense	NOUN
fbem-10901	85	12	of	of	ADP
fbem-10901	85	13	responsibility	responsibility	NOUN
fbem-10901	85	14	and	and	CCONJ
fbem-10901	85	15	good	good	ADJ
fbem-10901	85	16	professional	professional	ADJ
fbem-10901	85	17	ethics	ethic	NOUN
fbem-10901	85	18	,	,	PUNCT
fbem-10901	85	19	rich	rich	ADJ
fbem-10901	85	20	professional	professional	ADJ
fbem-10901	85	21	knowledge	knowledge	NOUN
fbem-10901	85	22	and	and	CCONJ
fbem-10901	85	23	skills	skill	NOUN
fbem-10901	85	24	,	,	PUNCT
fbem-10901	85	25	strong	strong	ADJ
fbem-10901	85	26	organizational	organizational	ADJ
fbem-10901	85	27	capabilities	capability	NOUN
fbem-10901	85	28	,	,	PUNCT
fbem-10901	85	29	and	and	CCONJ
fbem-10901	85	30	the	the	DET
fbem-10901	85	31	ability	ability	NOUN
fbem-10901	85	32	to	to	PART
fbem-10901	85	33	analyze	analyze	VERB
fbem-10901	85	34	and	and	CCONJ
fbem-10901	85	35	deal	deal	VERB
fbem-10901	85	36	with	with	ADP
fbem-10901	85	37	problems	problem	NOUN
fbem-10901	85	38	.	.	PUNCT
fbem-10901	86	1	they	they	PRON
fbem-10901	86	2	must	must	AUX
fbem-10901	86	3	also	also	ADV
fbem-10901	86	4	have	have	VERB
fbem-10901	86	5	meticulous	meticulous	ADJ
fbem-10901	86	6	observation	observation	NOUN
fbem-10901	86	7	and	and	CCONJ
fbem-10901	86	8	keen	keen	ADJ
fbem-10901	86	9	judgment	judgment	NOUN
fbem-10901	86	10	.	.	PUNCT
fbem-10901	87	1	enterprises	enterprise	NOUN
fbem-10901	87	2	can	can	AUX
fbem-10901	87	3	select	select	VERB
fbem-10901	87	4	auditors	auditor	NOUN
fbem-10901	87	5	from	from	ADP
fbem-10901	87	6	the	the	DET
fbem-10901	87	7	management	management	NOUN
fbem-10901	87	8	and	and	CCONJ
fbem-10901	87	9	various	various	ADJ
fbem-10901	87	10	business	business	NOUN
fbem-10901	87	11	departments	department	NOUN
fbem-10901	87	12	for	for	ADP
fbem-10901	87	13	training	training	NOUN
fbem-10901	87	14	and	and	CCONJ
fbem-10901	87	15	practical	practical	ADJ
fbem-10901	87	16	exercise	exercise	NOUN
fbem-10901	87	17	.	.	PUNCT
fbem-10901	88	1	strategic	strategic	ADJ
fbem-10901	88	2	auditing	auditing	NOUN
fbem-10901	88	3	requires	require	VERB
fbem-10901	88	4	internal	internal	ADJ
fbem-10901	88	5	auditors	auditor	NOUN
fbem-10901	88	6	to	to	PART
fbem-10901	88	7	have	have	VERB
fbem-10901	88	8	strong	strong	ADJ
fbem-10901	88	9	learning	learning	NOUN
fbem-10901	88	10	ability	ability	NOUN
fbem-10901	88	11	and	and	CCONJ
fbem-10901	88	12	information	information	NOUN
fbem-10901	88	13	analysis	analysis	NOUN
fbem-10901	88	14	ability	ability	NOUN
fbem-10901	88	15	,	,	PUNCT
fbem-10901	88	16	and	and	CCONJ
fbem-10901	88	17	to	to	PART
fbem-10901	88	18	master	master	VERB
fbem-10901	88	19	emerging	emerge	VERB
fbem-10901	88	20	auditing	auditing	NOUN
fbem-10901	88	21	methods	method	NOUN
fbem-10901	88	22	and	and	CCONJ
fbem-10901	88	23	auditing	auditing	NOUN
fbem-10901	88	24	concepts	concept	NOUN
fbem-10901	88	25	.	.	PUNCT
fbem-10901	89	1	at	at	ADP
fbem-10901	89	2	the	the	DET
fbem-10901	89	3	same	same	ADJ
fbem-10901	89	4	time	time	NOUN
fbem-10901	89	5	,	,	PUNCT
fbem-10901	89	6	pay	pay	VERB
fbem-10901	89	7	close	close	ADJ
fbem-10901	89	8	attention	attention	NOUN
fbem-10901	89	9	to	to	ADP
fbem-10901	89	10	changes	change	NOUN
fbem-10901	89	11	in	in	ADP
fbem-10901	89	12	the	the	DET
fbem-10901	89	13	internal	internal	ADJ
fbem-10901	89	14	and	and	CCONJ
fbem-10901	89	15	external	external	ADJ
fbem-10901	89	16	environment	environment	NOUN
fbem-10901	89	17	of	of	ADP
fbem-10901	89	18	the	the	DET
fbem-10901	89	19	enterprise	enterprise	NOUN
fbem-10901	89	20	,	,	PUNCT
fbem-10901	89	21	and	and	CCONJ
fbem-10901	89	22	have	have	VERB
fbem-10901	89	23	a	a	DET
fbem-10901	89	24	clear	clear	ADJ
fbem-10901	89	25	understanding	understanding	NOUN
fbem-10901	89	26	of	of	ADP
fbem-10901	89	27	the	the	DET
fbem-10901	89	28	company	company	NOUN
fbem-10901	89	29	's	's	PART
fbem-10901	89	30	main	main	ADJ
fbem-10901	89	31	direction	direction	NOUN
fbem-10901	89	32	and	and	CCONJ
fbem-10901	89	33	development	development	NOUN
fbem-10901	89	34	strategy	strategy	NOUN
fbem-10901	89	35	.	.	PUNCT
fbem-10901	90	1	the	the	DET
fbem-10901	90	2	ability	ability	NOUN
fbem-10901	90	3	of	of	ADP
fbem-10901	90	4	auditors	auditor	NOUN
fbem-10901	90	5	affects	affect	VERB
fbem-10901	90	6	the	the	DET
fbem-10901	90	7	progress	progress	NOUN
fbem-10901	90	8	of	of	ADP
fbem-10901	90	9	audit	audit	NOUN
fbem-10901	90	10	work	work	NOUN
fbem-10901	90	11	.	.	PUNCT
fbem-10901	91	1	the	the	DET
fbem-10901	91	2	implementation	implementation	NOUN
fbem-10901	91	3	of	of	ADP
fbem-10901	91	4	strategic	strategic	ADJ
fbem-10901	91	5	auditing	auditing	NOUN
fbem-10901	91	6	requires	require	VERB
fbem-10901	91	7	the	the	DET
fbem-10901	91	8	professional	professional	ADJ
fbem-10901	91	9	ability	ability	NOUN
fbem-10901	91	10	and	and	CCONJ
fbem-10901	91	11	comprehensive	comprehensive	ADJ
fbem-10901	91	12	literacy	literacy	NOUN
fbem-10901	91	13	of	of	ADP
fbem-10901	91	14	internal	internal	ADJ
fbem-10901	91	15	auditors	auditor	NOUN
fbem-10901	91	16	.	.	PUNCT
fbem-10901	92	1	companies	company	NOUN
fbem-10901	92	2	should	should	AUX
fbem-10901	92	3	uphold	uphold	VERB
fbem-10901	92	4	the	the	DET
fbem-10901	92	5	concept	concept	NOUN
fbem-10901	92	6	of	of	ADP
fbem-10901	92	7	encouraging	encourage	VERB
fbem-10901	92	8	competition	competition	NOUN
fbem-10901	92	9	,	,	PUNCT
fbem-10901	92	10	select	select	VERB
fbem-10901	92	11	the	the	DET
fbem-10901	92	12	best	good	ADJ
fbem-10901	92	13	internal	internal	ADJ
fbem-10901	92	14	personnel	personnel	NOUN
fbem-10901	92	15	for	for	ADP
fbem-10901	92	16	regular	regular	ADJ
fbem-10901	92	17	training	training	NOUN
fbem-10901	92	18	,	,	PUNCT
fbem-10901	92	19	and	and	CCONJ
fbem-10901	92	20	provide	provide	VERB
fbem-10901	92	21	audit	audit	NOUN
fbem-10901	92	22	talents	talent	NOUN
fbem-10901	92	23	with	with	ADP
fbem-10901	92	24	a	a	DET
fbem-10901	92	25	good	good	ADJ
fbem-10901	92	26	platform	platform	NOUN
fbem-10901	92	27	for	for	ADP
fbem-10901	92	28	self	self	NOUN
fbem-10901	92	29	-	-	PUNCT
fbem-10901	92	30	improvement	improvement	NOUN
fbem-10901	92	31	and	and	CCONJ
fbem-10901	92	32	promotion	promotion	NOUN
fbem-10901	92	33	.	.	PUNCT
fbem-10901	93	1	4.3	4.3	NUM
fbem-10901	93	2	.	.	PUNCT
fbem-10901	93	3	improve	improve	VERB
fbem-10901	93	4	the	the	DET
fbem-10901	93	5	internal	internal	ADJ
fbem-10901	93	6	control	control	NOUN
fbem-10901	93	7	system	system	NOUN
fbem-10901	93	8	and	and	CCONJ
fbem-10901	93	9	establish	establish	VERB
fbem-10901	93	10	a	a	DET
fbem-10901	93	11	strategic	strategic	ADJ
fbem-10901	93	12	audit	audit	NOUN
fbem-10901	93	13	evaluation	evaluation	NOUN
fbem-10901	93	14	system	system	NOUN
fbem-10901	93	15	the	the	DET
fbem-10901	93	16	company	company	NOUN
fbem-10901	93	17	established	establish	VERB
fbem-10901	93	18	a	a	DET
fbem-10901	93	19	risk	risk	NOUN
fbem-10901	93	20	control	control	NOUN
fbem-10901	93	21	leading	lead	VERB
fbem-10901	93	22	group	group	NOUN
fbem-10901	93	23	to	to	PART
fbem-10901	93	24	coordinate	coordinate	VERB
fbem-10901	93	25	and	and	CCONJ
fbem-10901	93	26	promote	promote	VERB
fbem-10901	93	27	comprehensive	comprehensive	ADJ
fbem-10901	93	28	risk	risk	NOUN
fbem-10901	93	29	management	management	NOUN
fbem-10901	93	30	,	,	PUNCT
fbem-10901	93	31	internal	internal	ADJ
fbem-10901	93	32	control	control	NOUN
fbem-10901	93	33	and	and	CCONJ
fbem-10901	93	34	compliance	compliance	NOUN
fbem-10901	93	35	management	management	NOUN
fbem-10901	93	36	.	.	PUNCT
fbem-10901	94	1	organize	organize	VERB
fbem-10901	94	2	and	and	CCONJ
fbem-10901	94	3	carry	carry	VERB
fbem-10901	94	4	out	out	ADP
fbem-10901	94	5	annual	annual	ADJ
fbem-10901	94	6	internal	internal	ADJ
fbem-10901	94	7	control	control	NOUN
fbem-10901	94	8	evaluation	evaluation	NOUN
fbem-10901	94	9	work	work	NOUN
fbem-10901	94	10	,	,	PUNCT
fbem-10901	94	11	and	and	CCONJ
fbem-10901	94	12	comprehensively	comprehensively	ADV
fbem-10901	94	13	carry	carry	VERB
fbem-10901	94	14	out	out	ADP
fbem-10901	94	15	annual	annual	ADJ
fbem-10901	94	16	internal	internal	ADJ
fbem-10901	94	17	control	control	NOUN
fbem-10901	94	18	work	work	NOUN
fbem-10901	94	19	in	in	ADP
fbem-10901	94	20	terms	term	NOUN
fbem-10901	94	21	of	of	ADP
fbem-10901	94	22	system	system	NOUN
fbem-10901	94	23	construction	construction	NOUN
fbem-10901	94	24	and	and	CCONJ
fbem-10901	94	25	implementation	implementation	NOUN
fbem-10901	94	26	,	,	PUNCT
fbem-10901	94	27	threat	threat	NOUN
fbem-10901	94	28	and	and	CCONJ
fbem-10901	94	29	risk	risk	NOUN
fbem-10901	94	30	assessment	assessment	NOUN
fbem-10901	94	31	and	and	CCONJ
fbem-10901	94	32	monitoring	monitoring	NOUN
fbem-10901	94	33	,	,	PUNCT
fbem-10901	94	34	information	information	NOUN
fbem-10901	94	35	management	management	NOUN
fbem-10901	94	36	172	172	NUM
fbem-10901	94	37	and	and	CCONJ
fbem-10901	94	38	control	control	NOUN
fbem-10901	94	39	,	,	PUNCT
fbem-10901	94	40	and	and	CCONJ
fbem-10901	94	41	internal	internal	ADJ
fbem-10901	94	42	control	control	NOUN
fbem-10901	94	43	system	system	NOUN
fbem-10901	94	44	supervision	supervision	NOUN
fbem-10901	94	45	and	and	CCONJ
fbem-10901	94	46	evaluation	evaluation	NOUN
fbem-10901	94	47	in	in	ADP
fbem-10901	94	48	combination	combination	NOUN
fbem-10901	94	49	with	with	ADP
fbem-10901	94	50	its	its	PRON
fbem-10901	94	51	own	own	ADJ
fbem-10901	94	52	organizational	organizational	ADJ
fbem-10901	94	53	adjustment	adjustment	NOUN
fbem-10901	94	54	and	and	CCONJ
fbem-10901	94	55	functional	functional	ADJ
fbem-10901	94	56	changes	change	NOUN
fbem-10901	94	57	.	.	PUNCT
fbem-10901	95	1	at	at	ADP
fbem-10901	95	2	the	the	DET
fbem-10901	95	3	same	same	ADJ
fbem-10901	95	4	time	time	NOUN
fbem-10901	95	5	,	,	PUNCT
fbem-10901	95	6	actively	actively	ADV
fbem-10901	95	7	explore	explore	VERB
fbem-10901	95	8	the	the	DET
fbem-10901	95	9	effective	effective	ADJ
fbem-10901	95	10	integration	integration	NOUN
fbem-10901	95	11	path	path	NOUN
fbem-10901	95	12	of	of	ADP
fbem-10901	95	13	internal	internal	ADJ
fbem-10901	95	14	control	control	NOUN
fbem-10901	95	15	,	,	PUNCT
fbem-10901	95	16	risk	risk	NOUN
fbem-10901	95	17	management	management	NOUN
fbem-10901	95	18	,	,	PUNCT
fbem-10901	95	19	and	and	CCONJ
fbem-10901	95	20	compliance	compliance	NOUN
fbem-10901	95	21	management	management	NOUN
fbem-10901	95	22	,	,	PUNCT
fbem-10901	95	23	promote	promote	VERB
fbem-10901	95	24	the	the	DET
fbem-10901	95	25	embedding	embedding	NOUN
fbem-10901	95	26	of	of	ADP
fbem-10901	95	27	management	management	NOUN
fbem-10901	95	28	into	into	ADP
fbem-10901	95	29	business	business	NOUN
fbem-10901	95	30	processes	process	NOUN
fbem-10901	95	31	,	,	PUNCT
fbem-10901	95	32	and	and	CCONJ
fbem-10901	95	33	effectively	effectively	ADV
fbem-10901	95	34	improve	improve	VERB
fbem-10901	95	35	the	the	DET
fbem-10901	95	36	effectiveness	effectiveness	NOUN
fbem-10901	95	37	of	of	ADP
fbem-10901	95	38	risk	risk	NOUN
fbem-10901	95	39	management	management	NOUN
fbem-10901	95	40	and	and	CCONJ
fbem-10901	95	41	control	control	NOUN
fbem-10901	95	42	.	.	PUNCT
fbem-10901	96	1	note	note	VERB
fbem-10901	96	2	that	that	SCONJ
fbem-10901	96	3	the	the	DET
fbem-10901	96	4	company	company	NOUN
fbem-10901	96	5	's	's	PART
fbem-10901	96	6	internal	internal	ADJ
fbem-10901	96	7	control	control	NOUN
fbem-10901	96	8	mechanism	mechanism	NOUN
fbem-10901	96	9	has	have	AUX
fbem-10901	96	10	been	be	AUX
fbem-10901	96	11	effectively	effectively	ADV
fbem-10901	96	12	implemented	implement	VERB
fbem-10901	96	13	,	,	PUNCT
fbem-10901	96	14	no	no	DET
fbem-10901	96	15	major	major	ADJ
fbem-10901	96	16	defects	defect	NOUN
fbem-10901	96	17	have	have	AUX
fbem-10901	96	18	been	be	AUX
fbem-10901	96	19	found	find	VERB
fbem-10901	96	20	,	,	PUNCT
fbem-10901	96	21	and	and	CCONJ
fbem-10901	96	22	the	the	DET
fbem-10901	96	23	annual	annual	ADJ
fbem-10901	96	24	internal	internal	ADJ
fbem-10901	96	25	control	control	NOUN
fbem-10901	96	26	goals	goal	NOUN
fbem-10901	96	27	have	have	AUX
fbem-10901	96	28	been	be	AUX
fbem-10901	96	29	achieved	achieve	VERB
fbem-10901	96	30	.	.	PUNCT
fbem-10901	97	1	enterprises	enterprise	NOUN
fbem-10901	97	2	implementing	implement	VERB
fbem-10901	97	3	strategic	strategic	ADJ
fbem-10901	97	4	auditing	auditing	NOUN
fbem-10901	97	5	can	can	AUX
fbem-10901	97	6	learn	learn	VERB
fbem-10901	97	7	from	from	ADP
fbem-10901	97	8	financial	financial	ADJ
fbem-10901	97	9	auditing	auditing	NOUN
fbem-10901	97	10	to	to	PART
fbem-10901	97	11	build	build	VERB
fbem-10901	97	12	an	an	DET
fbem-10901	97	13	audit	audit	NOUN
fbem-10901	97	14	evaluation	evaluation	NOUN
fbem-10901	97	15	system	system	NOUN
fbem-10901	97	16	.	.	PUNCT
fbem-10901	98	1	the	the	DET
fbem-10901	98	2	evaluation	evaluation	NOUN
fbem-10901	98	3	system	system	NOUN
fbem-10901	98	4	can	can	AUX
fbem-10901	98	5	be	be	AUX
fbem-10901	98	6	divided	divide	VERB
fbem-10901	98	7	into	into	ADP
fbem-10901	98	8	three	three	NUM
fbem-10901	98	9	levels	level	NOUN
fbem-10901	98	10	:	:	PUNCT
fbem-10901	98	11	the	the	DET
fbem-10901	98	12	company	company	NOUN
fbem-10901	98	13	's	's	PART
fbem-10901	98	14	articles	article	NOUN
fbem-10901	98	15	of	of	ADP
fbem-10901	98	16	association	association	NOUN
fbem-10901	98	17	,	,	PUNCT
fbem-10901	98	18	the	the	DET
fbem-10901	98	19	internal	internal	ADJ
fbem-10901	98	20	audit	audit	NOUN
fbem-10901	98	21	charter	charter	NOUN
fbem-10901	98	22	,	,	PUNCT
fbem-10901	98	23	and	and	CCONJ
fbem-10901	98	24	the	the	DET
fbem-10901	98	25	specific	specific	ADJ
fbem-10901	98	26	audit	audit	NOUN
fbem-10901	98	27	implementation	implementation	NOUN
fbem-10901	98	28	system	system	NOUN
fbem-10901	98	29	.	.	PUNCT
fbem-10901	99	1	the	the	DET
fbem-10901	99	2	internal	internal	ADJ
fbem-10901	99	3	audit	audit	NOUN
fbem-10901	99	4	department	department	NOUN
fbem-10901	99	5	can	can	AUX
fbem-10901	99	6	be	be	AUX
fbem-10901	99	7	used	use	VERB
fbem-10901	99	8	as	as	ADP
fbem-10901	99	9	the	the	DET
fbem-10901	99	10	main	main	ADJ
fbem-10901	99	11	body	body	NOUN
fbem-10901	99	12	of	of	ADP
fbem-10901	99	13	strategic	strategic	ADJ
fbem-10901	99	14	audit	audit	NOUN
fbem-10901	99	15	evaluation	evaluation	NOUN
fbem-10901	99	16	.	.	PUNCT
fbem-10901	100	1	the	the	DET
fbem-10901	100	2	audit	audit	NOUN
fbem-10901	100	3	evaluation	evaluation	NOUN
fbem-10901	100	4	should	should	AUX
fbem-10901	100	5	aim	aim	VERB
fbem-10901	100	6	to	to	PART
fbem-10901	100	7	reduce	reduce	VERB
fbem-10901	100	8	strategic	strategic	ADJ
fbem-10901	100	9	management	management	NOUN
fbem-10901	100	10	risks	risk	NOUN
fbem-10901	100	11	,	,	PUNCT
fbem-10901	100	12	and	and	CCONJ
fbem-10901	100	13	the	the	DET
fbem-10901	100	14	corresponding	corresponding	ADJ
fbem-10901	100	15	focus	focus	NOUN
fbem-10901	100	16	should	should	AUX
fbem-10901	100	17	be	be	AUX
fbem-10901	100	18	on	on	ADP
fbem-10901	100	19	the	the	DET
fbem-10901	100	20	audit	audit	NOUN
fbem-10901	100	21	of	of	ADP
fbem-10901	100	22	the	the	DET
fbem-10901	100	23	strategy	strategy	NOUN
fbem-10901	100	24	implementation	implementation	NOUN
fbem-10901	100	25	process	process	NOUN
fbem-10901	100	26	and	and	CCONJ
fbem-10901	100	27	implementation	implementation	NOUN
fbem-10901	100	28	results	result	NOUN
fbem-10901	100	29	,	,	PUNCT
fbem-10901	100	30	so	so	SCONJ
fbem-10901	100	31	as	as	SCONJ
fbem-10901	100	32	to	to	PART
fbem-10901	100	33	improve	improve	VERB
fbem-10901	100	34	the	the	DET
fbem-10901	100	35	corporate	corporate	ADJ
fbem-10901	100	36	governance	governance	NOUN
fbem-10901	100	37	structure	structure	NOUN
fbem-10901	100	38	and	and	CCONJ
fbem-10901	100	39	improve	improve	VERB
fbem-10901	100	40	operational	operational	ADJ
fbem-10901	100	41	efficiency	efficiency	NOUN
fbem-10901	100	42	.	.	PUNCT
fbem-10901	101	1	the	the	DET
fbem-10901	101	2	strategic	strategic	ADJ
fbem-10901	101	3	audit	audit	NOUN
fbem-10901	101	4	evaluation	evaluation	NOUN
fbem-10901	101	5	indicators	indicator	NOUN
fbem-10901	101	6	can	can	AUX
fbem-10901	101	7	be	be	AUX
fbem-10901	101	8	comprehensively	comprehensively	ADV
fbem-10901	101	9	considered	consider	VERB
fbem-10901	101	10	on	on	ADP
fbem-10901	101	11	the	the	DET
fbem-10901	101	12	basis	basis	NOUN
fbem-10901	101	13	of	of	ADP
fbem-10901	101	14	the	the	DET
fbem-10901	101	15	balanced	balanced	ADJ
fbem-10901	101	16	scorecard	scorecard	NOUN
fbem-10901	101	17	,	,	PUNCT
fbem-10901	101	18	and	and	CCONJ
fbem-10901	101	19	the	the	DET
fbem-10901	101	20	corresponding	corresponding	ADJ
fbem-10901	101	21	financial	financial	ADJ
fbem-10901	101	22	,	,	PUNCT
fbem-10901	101	23	customer	customer	NOUN
fbem-10901	101	24	,	,	PUNCT
fbem-10901	101	25	internal	internal	ADJ
fbem-10901	101	26	business	business	NOUN
fbem-10901	101	27	process	process	NOUN
fbem-10901	101	28	,	,	PUNCT
fbem-10901	101	29	learning	learning	NOUN
fbem-10901	101	30	and	and	CCONJ
fbem-10901	101	31	growth	growth	NOUN
fbem-10901	101	32	indicators	indicator	NOUN
fbem-10901	101	33	can	can	AUX
fbem-10901	101	34	be	be	AUX
fbem-10901	101	35	selected	select	VERB
fbem-10901	101	36	to	to	PART
fbem-10901	101	37	carry	carry	VERB
fbem-10901	101	38	out	out	ADP
fbem-10901	101	39	the	the	DET
fbem-10901	101	40	overall	overall	ADJ
fbem-10901	101	41	strategically	strategically	ADV
fbem-10901	101	42	oriented	orient	VERB
fbem-10901	101	43	internal	internal	ADJ
fbem-10901	101	44	audit	audit	NOUN
fbem-10901	101	45	evaluation	evaluation	NOUN
fbem-10901	101	46	activities	activity	NOUN
fbem-10901	101	47	.	.	PUNCT
fbem-10901	102	1	when	when	SCONJ
fbem-10901	102	2	setting	set	VERB
fbem-10901	102	3	evaluation	evaluation	NOUN
fbem-10901	102	4	criteria	criterion	NOUN
fbem-10901	102	5	,	,	PUNCT
fbem-10901	102	6	attention	attention	NOUN
fbem-10901	102	7	should	should	AUX
fbem-10901	102	8	be	be	AUX
fbem-10901	102	9	paid	pay	VERB
fbem-10901	102	10	to	to	ADP
fbem-10901	102	11	the	the	DET
fbem-10901	102	12	consistency	consistency	NOUN
fbem-10901	102	13	between	between	ADP
fbem-10901	102	14	strategy	strategy	NOUN
fbem-10901	102	15	and	and	CCONJ
fbem-10901	102	16	internal	internal	ADJ
fbem-10901	102	17	,	,	PUNCT
fbem-10901	102	18	the	the	DET
fbem-10901	102	19	consistency	consistency	NOUN
fbem-10901	102	20	between	between	ADP
fbem-10901	102	21	strategy	strategy	NOUN
fbem-10901	102	22	and	and	CCONJ
fbem-10901	102	23	environment	environment	NOUN
fbem-10901	102	24	,	,	PUNCT
fbem-10901	102	25	the	the	DET
fbem-10901	102	26	consistency	consistency	NOUN
fbem-10901	102	27	between	between	ADP
fbem-10901	102	28	strategy	strategy	NOUN
fbem-10901	102	29	and	and	CCONJ
fbem-10901	102	30	enterprise	enterprise	NOUN
fbem-10901	102	31	resources	resource	NOUN
fbem-10901	102	32	,	,	PUNCT
fbem-10901	102	33	the	the	DET
fbem-10901	102	34	feasibility	feasibility	NOUN
fbem-10901	102	35	of	of	ADP
fbem-10901	102	36	strategy	strategy	NOUN
fbem-10901	102	37	,	,	PUNCT
fbem-10901	102	38	and	and	CCONJ
fbem-10901	102	39	the	the	DET
fbem-10901	102	40	tolerance	tolerance	NOUN
fbem-10901	102	41	of	of	ADP
fbem-10901	102	42	strategic	strategic	ADJ
fbem-10901	102	43	risks	risk	NOUN
fbem-10901	102	44	.	.	PUNCT
fbem-10901	103	1	4.4	4.4	NUM
fbem-10901	103	2	.	.	PUNCT
fbem-10901	104	1	broadening	broaden	VERB
fbem-10901	104	2	the	the	DET
fbem-10901	104	3	strategic	strategic	ADJ
fbem-10901	104	4	audit	audit	NOUN
fbem-10901	104	5	approach	approach	NOUN
fbem-10901	104	6	in	in	ADP
fbem-10901	104	7	the	the	DET
fbem-10901	104	8	internal	internal	ADJ
fbem-10901	104	9	audit	audit	NOUN
fbem-10901	104	10	work	work	NOUN
fbem-10901	104	11	of	of	ADP
fbem-10901	104	12	state	state	NOUN
fbem-10901	104	13	-	-	PUNCT
fbem-10901	104	14	owned	own	VERB
fbem-10901	104	15	enterprises	enterprise	NOUN
fbem-10901	104	16	,	,	PUNCT
fbem-10901	104	17	how	how	SCONJ
fbem-10901	104	18	to	to	PART
fbem-10901	104	19	correctly	correctly	ADV
fbem-10901	104	20	use	use	VERB
fbem-10901	104	21	big	big	ADJ
fbem-10901	104	22	data	datum	NOUN
fbem-10901	104	23	technology	technology	NOUN
fbem-10901	104	24	is	be	AUX
fbem-10901	104	25	very	very	ADV
fbem-10901	104	26	important	important	ADJ
fbem-10901	104	27	to	to	PART
fbem-10901	104	28	ensure	ensure	VERB
fbem-10901	104	29	the	the	DET
fbem-10901	104	30	smooth	smooth	ADJ
fbem-10901	104	31	progress	progress	NOUN
fbem-10901	104	32	of	of	ADP
fbem-10901	104	33	this	this	DET
fbem-10901	104	34	work	work	NOUN
fbem-10901	104	35	and	and	CCONJ
fbem-10901	104	36	obtain	obtain	VERB
fbem-10901	104	37	accurate	accurate	ADJ
fbem-10901	104	38	audit	audit	NOUN
fbem-10901	104	39	results	result	NOUN
fbem-10901	104	40	.	.	PUNCT
fbem-10901	105	1	according	accord	VERB
fbem-10901	105	2	to	to	ADP
fbem-10901	105	3	the	the	DET
fbem-10901	105	4	actual	actual	ADJ
fbem-10901	105	5	situation	situation	NOUN
fbem-10901	105	6	of	of	ADP
fbem-10901	105	7	the	the	DET
fbem-10901	105	8	enterprise	enterprise	NOUN
fbem-10901	105	9	,	,	PUNCT
fbem-10901	105	10	use	use	VERB
fbem-10901	105	11	intelligent	intelligent	ADJ
fbem-10901	105	12	methods	method	NOUN
fbem-10901	105	13	to	to	PART
fbem-10901	105	14	conduct	conduct	VERB
fbem-10901	105	15	audits	audits	NOUN
fbem-10901	105	16	,	,	PUNCT
fbem-10901	105	17	and	and	CCONJ
fbem-10901	105	18	conduct	conduct	VERB
fbem-10901	105	19	comprehensive	comprehensive	ADJ
fbem-10901	105	20	analysis	analysis	NOUN
fbem-10901	105	21	and	and	CCONJ
fbem-10901	105	22	audit	audit	NOUN
fbem-10901	105	23	of	of	ADP
fbem-10901	105	24	all	all	DET
fbem-10901	105	25	data	datum	NOUN
fbem-10901	105	26	and	and	CCONJ
fbem-10901	105	27	information	information	NOUN
fbem-10901	105	28	of	of	ADP
fbem-10901	105	29	state	state	NOUN
fbem-10901	105	30	-	-	PUNCT
fbem-10901	105	31	owned	own	VERB
fbem-10901	105	32	enterprises	enterprise	NOUN
fbem-10901	105	33	.	.	PUNCT
fbem-10901	106	1	from	from	ADP
fbem-10901	106	2	the	the	DET
fbem-10901	106	3	perspective	perspective	NOUN
fbem-10901	106	4	of	of	ADP
fbem-10901	106	5	establishing	establish	VERB
fbem-10901	106	6	a	a	DET
fbem-10901	106	7	digital	digital	ADJ
fbem-10901	106	8	audit	audit	NOUN
fbem-10901	106	9	soft	soft	ADJ
fbem-10901	106	10	environment	environment	NOUN
fbem-10901	106	11	,	,	PUNCT
fbem-10901	106	12	it	it	PRON
fbem-10901	106	13	is	be	AUX
fbem-10901	106	14	necessary	necessary	ADJ
fbem-10901	106	15	to	to	PART
fbem-10901	106	16	adhere	adhere	VERB
fbem-10901	106	17	to	to	ADP
fbem-10901	106	18	the	the	DET
fbem-10901	106	19	principles	principle	NOUN
fbem-10901	106	20	of	of	ADP
fbem-10901	106	21	autonomy	autonomy	NOUN
fbem-10901	106	22	and	and	CCONJ
fbem-10901	106	23	informatization	informatization	NOUN
fbem-10901	106	24	,	,	PUNCT
fbem-10901	106	25	and	and	CCONJ
fbem-10901	106	26	establish	establish	VERB
fbem-10901	106	27	and	and	CCONJ
fbem-10901	106	28	improve	improve	VERB
fbem-10901	106	29	the	the	DET
fbem-10901	106	30	leadership	leadership	NOUN
fbem-10901	106	31	mechanism	mechanism	NOUN
fbem-10901	106	32	of	of	ADP
fbem-10901	106	33	stateowned	stateowne	VERB
fbem-10901	106	34	enterprise	enterprise	NOUN
fbem-10901	106	35	internal	internal	ADJ
fbem-10901	106	36	audit	audit	NOUN
fbem-10901	106	37	.	.	PUNCT
fbem-10901	107	1	in	in	ADP
fbem-10901	107	2	order	order	NOUN
fbem-10901	107	3	to	to	PART
fbem-10901	107	4	ensure	ensure	VERB
fbem-10901	107	5	the	the	DET
fbem-10901	107	6	authenticity	authenticity	NOUN
fbem-10901	107	7	and	and	CCONJ
fbem-10901	107	8	accuracy	accuracy	NOUN
fbem-10901	107	9	of	of	ADP
fbem-10901	107	10	audit	audit	NOUN
fbem-10901	107	11	data	datum	NOUN
fbem-10901	107	12	,	,	PUNCT
fbem-10901	107	13	the	the	DET
fbem-10901	107	14	internal	internal	ADJ
fbem-10901	107	15	audit	audit	NOUN
fbem-10901	107	16	work	work	NOUN
fbem-10901	107	17	of	of	ADP
fbem-10901	107	18	state	state	NOUN
fbem-10901	107	19	-	-	PUNCT
fbem-10901	107	20	owned	own	VERB
fbem-10901	107	21	enterprises	enterprise	NOUN
fbem-10901	107	22	has	have	AUX
fbem-10901	107	23	established	establish	VERB
fbem-10901	107	24	a	a	DET
fbem-10901	107	25	sound	sound	ADJ
fbem-10901	107	26	big	big	ADJ
fbem-10901	107	27	data	datum	NOUN
fbem-10901	107	28	platform	platform	NOUN
fbem-10901	107	29	,	,	PUNCT
fbem-10901	107	30	which	which	PRON
fbem-10901	107	31	can	can	AUX
fbem-10901	107	32	not	not	PART
fbem-10901	107	33	only	only	ADV
fbem-10901	107	34	ensure	ensure	VERB
fbem-10901	107	35	the	the	DET
fbem-10901	107	36	comprehensiveness	comprehensiveness	NOUN
fbem-10901	107	37	and	and	CCONJ
fbem-10901	107	38	accuracy	accuracy	NOUN
fbem-10901	107	39	of	of	ADP
fbem-10901	107	40	audit	audit	NOUN
fbem-10901	107	41	data	datum	NOUN
fbem-10901	107	42	,	,	PUNCT
fbem-10901	107	43	but	but	CCONJ
fbem-10901	107	44	also	also	ADV
fbem-10901	107	45	effectively	effectively	ADV
fbem-10901	107	46	filter	filter	VERB
fbem-10901	107	47	and	and	CCONJ
fbem-10901	107	48	analyze	analyze	VERB
fbem-10901	107	49	audit	audit	NOUN
fbem-10901	107	50	results	result	NOUN
fbem-10901	107	51	,	,	PUNCT
fbem-10901	107	52	and	and	CCONJ
fbem-10901	107	53	improve	improve	VERB
fbem-10901	107	54	the	the	DET
fbem-10901	107	55	quality	quality	NOUN
fbem-10901	107	56	of	of	ADP
fbem-10901	107	57	audit	audit	NOUN
fbem-10901	107	58	results	result	NOUN
fbem-10901	107	59	.	.	PUNCT
fbem-10901	108	1	first	first	ADV
fbem-10901	108	2	,	,	PUNCT
fbem-10901	108	3	focus	focus	VERB
fbem-10901	108	4	on	on	ADP
fbem-10901	108	5	the	the	DET
fbem-10901	108	6	positioning	positioning	NOUN
fbem-10901	108	7	of	of	ADP
fbem-10901	108	8	the	the	DET
fbem-10901	108	9	data	datum	NOUN
fbem-10901	108	10	interface	interface	NOUN
fbem-10901	108	11	,	,	PUNCT
fbem-10901	108	12	properly	properly	ADV
fbem-10901	108	13	integrate	integrate	VERB
fbem-10901	108	14	and	and	CCONJ
fbem-10901	108	15	adjust	adjust	VERB
fbem-10901	108	16	,	,	PUNCT
fbem-10901	108	17	strictly	strictly	ADV
fbem-10901	108	18	follow	follow	VERB
fbem-10901	108	19	the	the	DET
fbem-10901	108	20	current	current	ADJ
fbem-10901	108	21	industry	industry	NOUN
fbem-10901	108	22	norms	norm	NOUN
fbem-10901	108	23	,	,	PUNCT
fbem-10901	108	24	and	and	CCONJ
fbem-10901	108	25	quickly	quickly	ADV
fbem-10901	108	26	exchange	exchange	VERB
fbem-10901	108	27	and	and	CCONJ
fbem-10901	108	28	share	share	VERB
fbem-10901	108	29	information	information	NOUN
fbem-10901	108	30	among	among	ADP
fbem-10901	108	31	multiple	multiple	ADJ
fbem-10901	108	32	departments	department	NOUN
fbem-10901	108	33	to	to	PART
fbem-10901	108	34	ensure	ensure	VERB
fbem-10901	108	35	that	that	SCONJ
fbem-10901	108	36	the	the	DET
fbem-10901	108	37	internal	internal	ADJ
fbem-10901	108	38	audit	audit	NOUN
fbem-10901	108	39	work	work	NOUN
fbem-10901	108	40	of	of	ADP
fbem-10901	108	41	state	state	NOUN
fbem-10901	108	42	-	-	PUNCT
fbem-10901	108	43	owned	own	VERB
fbem-10901	108	44	enterprises	enterprise	NOUN
fbem-10901	108	45	can	can	AUX
fbem-10901	108	46	be	be	AUX
fbem-10901	108	47	carried	carry	VERB
fbem-10901	108	48	out	out	ADP
fbem-10901	108	49	normally	normally	ADV
fbem-10901	108	50	.	.	PUNCT
fbem-10901	109	1	second	second	ADJ
fbem-10901	109	2	,	,	PUNCT
fbem-10901	109	3	when	when	SCONJ
fbem-10901	109	4	facing	face	VERB
fbem-10901	109	5	different	different	ADJ
fbem-10901	109	6	types	type	NOUN
fbem-10901	109	7	of	of	ADP
fbem-10901	109	8	databases	database	NOUN
fbem-10901	109	9	,	,	PUNCT
fbem-10901	109	10	access	access	NOUN
fbem-10901	109	11	can	can	AUX
fbem-10901	109	12	be	be	AUX
fbem-10901	109	13	achieved	achieve	VERB
fbem-10901	109	14	through	through	ADP
fbem-10901	109	15	information	information	NOUN
fbem-10901	109	16	sharing	sharing	NOUN
fbem-10901	109	17	.	.	PUNCT
fbem-10901	110	1	it	it	PRON
fbem-10901	110	2	is	be	AUX
fbem-10901	110	3	necessary	necessary	ADJ
fbem-10901	110	4	to	to	PART
fbem-10901	110	5	conduct	conduct	VERB
fbem-10901	110	6	a	a	DET
fbem-10901	110	7	comprehensive	comprehensive	ADJ
fbem-10901	110	8	investigation	investigation	NOUN
fbem-10901	110	9	and	and	CCONJ
fbem-10901	110	10	reconstruction	reconstruction	NOUN
fbem-10901	110	11	of	of	ADP
fbem-10901	110	12	the	the	DET
fbem-10901	110	13	existing	exist	VERB
fbem-10901	110	14	internal	internal	ADJ
fbem-10901	110	15	audit	audit	NOUN
fbem-10901	110	16	mechanism	mechanism	NOUN
fbem-10901	110	17	,	,	PUNCT
fbem-10901	110	18	and	and	CCONJ
fbem-10901	110	19	then	then	ADV
fbem-10901	110	20	introduce	introduce	VERB
fbem-10901	110	21	information	information	NOUN
fbem-10901	110	22	technology	technology	NOUN
fbem-10901	110	23	to	to	PART
fbem-10901	110	24	ensure	ensure	VERB
fbem-10901	110	25	the	the	DET
fbem-10901	110	26	efficient	efficient	ADJ
fbem-10901	110	27	transmission	transmission	NOUN
fbem-10901	110	28	of	of	ADP
fbem-10901	110	29	various	various	ADJ
fbem-10901	110	30	internal	internal	ADJ
fbem-10901	110	31	data	datum	NOUN
fbem-10901	110	32	,	,	PUNCT
fbem-10901	110	33	so	so	SCONJ
fbem-10901	110	34	that	that	PRON
fbem-10901	110	35	audit	audit	NOUN
fbem-10901	110	36	information	information	NOUN
fbem-10901	110	37	can	can	AUX
fbem-10901	110	38	be	be	AUX
fbem-10901	110	39	collected	collect	VERB
fbem-10901	110	40	and	and	CCONJ
fbem-10901	110	41	analyzed	analyze	VERB
fbem-10901	110	42	in	in	ADP
fbem-10901	110	43	a	a	DET
fbem-10901	110	44	timely	timely	ADJ
fbem-10901	110	45	manner	manner	NOUN
fbem-10901	110	46	.	.	PUNCT
fbem-10901	111	1	overall	overall	ADJ
fbem-10901	111	2	planning	planning	NOUN
fbem-10901	111	3	from	from	ADP
fbem-10901	111	4	the	the	DET
fbem-10901	111	5	overall	overall	ADJ
fbem-10901	111	6	situation	situation	NOUN
fbem-10901	111	7	,	,	PUNCT
fbem-10901	111	8	and	and	CCONJ
fbem-10901	111	9	reasonable	reasonable	ADJ
fbem-10901	111	10	integration	integration	NOUN
fbem-10901	111	11	and	and	CCONJ
fbem-10901	111	12	analysis	analysis	NOUN
fbem-10901	111	13	of	of	ADP
fbem-10901	111	14	data	datum	NOUN
fbem-10901	111	15	and	and	CCONJ
fbem-10901	111	16	information	information	NOUN
fbem-10901	111	17	4.5	4.5	NUM
fbem-10901	111	18	.	.	PUNCT
fbem-10901	112	1	focus	focus	VERB
fbem-10901	112	2	on	on	ADP
fbem-10901	112	3	the	the	DET
fbem-10901	112	4	application	application	NOUN
fbem-10901	112	5	of	of	ADP
fbem-10901	112	6	audit	audit	NOUN
fbem-10901	112	7	results	result	NOUN
fbem-10901	112	8	pay	pay	VERB
fbem-10901	112	9	attention	attention	NOUN
fbem-10901	112	10	to	to	ADP
fbem-10901	112	11	the	the	DET
fbem-10901	112	12	problems	problem	NOUN
fbem-10901	112	13	that	that	PRON
fbem-10901	112	14	need	need	VERB
fbem-10901	112	15	to	to	PART
fbem-10901	112	16	be	be	AUX
fbem-10901	112	17	rectified	rectify	VERB
fbem-10901	112	18	in	in	ADP
fbem-10901	112	19	the	the	DET
fbem-10901	112	20	audit	audit	NOUN
fbem-10901	112	21	,	,	PUNCT
fbem-10901	112	22	pay	pay	VERB
fbem-10901	112	23	attention	attention	NOUN
fbem-10901	112	24	to	to	ADP
fbem-10901	112	25	the	the	DET
fbem-10901	112	26	application	application	NOUN
fbem-10901	112	27	of	of	ADP
fbem-10901	112	28	audit	audit	NOUN
fbem-10901	112	29	results	result	NOUN
fbem-10901	112	30	,	,	PUNCT
fbem-10901	112	31	establish	establish	VERB
fbem-10901	112	32	a	a	DET
fbem-10901	112	33	regular	regular	ADJ
fbem-10901	112	34	audit	audit	NOUN
fbem-10901	112	35	work	work	NOUN
fbem-10901	112	36	meeting	meeting	NOUN
fbem-10901	112	37	and	and	CCONJ
fbem-10901	112	38	weekly	weekly	ADJ
fbem-10901	112	39	reporting	reporting	NOUN
fbem-10901	112	40	mechanism	mechanism	NOUN
fbem-10901	112	41	,	,	PUNCT
fbem-10901	112	42	and	and	CCONJ
fbem-10901	112	43	the	the	DET
fbem-10901	112	44	main	main	ADJ
fbem-10901	112	45	leaders	leader	NOUN
fbem-10901	112	46	and	and	CCONJ
fbem-10901	112	47	team	team	NOUN
fbem-10901	112	48	members	member	NOUN
fbem-10901	112	49	of	of	ADP
fbem-10901	112	50	the	the	DET
fbem-10901	112	51	company	company	NOUN
fbem-10901	112	52	regularly	regularly	ADV
fbem-10901	112	53	listen	listen	VERB
fbem-10901	112	54	to	to	ADP
fbem-10901	112	55	audit	audit	NOUN
fbem-10901	112	56	work	work	NOUN
fbem-10901	112	57	reports	report	NOUN
fbem-10901	112	58	.	.	PUNCT
fbem-10901	113	1	the	the	DET
fbem-10901	113	2	audit	audit	NOUN
fbem-10901	113	3	and	and	CCONJ
fbem-10901	113	4	risk	risk	NOUN
fbem-10901	113	5	management	management	NOUN
fbem-10901	113	6	department	department	NOUN
fbem-10901	113	7	has	have	AUX
fbem-10901	113	8	established	establish	VERB
fbem-10901	113	9	a	a	DET
fbem-10901	113	10	special	special	ADJ
fbem-10901	113	11	rectification	rectification	NOUN
fbem-10901	113	12	working	work	VERB
fbem-10901	113	13	group	group	NOUN
fbem-10901	113	14	by	by	ADP
fbem-10901	113	15	improving	improve	VERB
fbem-10901	113	16	the	the	DET
fbem-10901	113	17	system	system	NOUN
fbem-10901	113	18	,	,	PUNCT
fbem-10901	113	19	solidifying	solidify	VERB
fbem-10901	113	20	the	the	DET
fbem-10901	113	21	rectification	rectification	NOUN
fbem-10901	113	22	workflow	workflow	NOUN
fbem-10901	113	23	and	and	CCONJ
fbem-10901	113	24	increasing	increase	VERB
fbem-10901	113	25	the	the	DET
fbem-10901	113	26	assessment	assessment	NOUN
fbem-10901	113	27	efforts	effort	NOUN
fbem-10901	113	28	,	,	PUNCT
fbem-10901	113	29	issuing	issue	VERB
fbem-10901	113	30	rectification	rectification	NOUN
fbem-10901	113	31	reminders	reminder	NOUN
fbem-10901	113	32	and	and	CCONJ
fbem-10901	113	33	reminders	reminder	NOUN
fbem-10901	113	34	,	,	PUNCT
fbem-10901	113	35	and	and	CCONJ
fbem-10901	113	36	carrying	carry	VERB
fbem-10901	113	37	out	out	ADP
fbem-10901	113	38	a	a	DET
fbem-10901	113	39	series	series	NOUN
fbem-10901	113	40	of	of	ADP
fbem-10901	113	41	measures	measure	NOUN
fbem-10901	113	42	such	such	ADJ
fbem-10901	113	43	as	as	ADP
fbem-10901	113	44	follow	follow	NOUN
fbem-10901	113	45	-	-	PUNCT
fbem-10901	113	46	up	up	ADP
fbem-10901	113	47	audits	audits	NOUN
fbem-10901	113	48	of	of	ADP
fbem-10901	113	49	sub	sub	NOUN
fbem-10901	113	50	-	-	NOUN
fbem-10901	113	51	division	division	NOUN
fbem-10901	113	52	and	and	CCONJ
fbem-10901	113	53	subsidiary	subsidiary	NOUN
fbem-10901	113	54	rectification	rectification	NOUN
fbem-10901	113	55	issues	issue	NOUN
fbem-10901	113	56	to	to	PART
fbem-10901	113	57	promote	promote	VERB
fbem-10901	113	58	the	the	DET
fbem-10901	113	59	completion	completion	NOUN
fbem-10901	113	60	of	of	ADP
fbem-10901	113	61	the	the	DET
fbem-10901	113	62	rectification	rectification	NOUN
fbem-10901	113	63	of	of	ADP
fbem-10901	113	64	internal	internal	ADJ
fbem-10901	113	65	and	and	CCONJ
fbem-10901	113	66	external	external	ADJ
fbem-10901	113	67	audit	audit	NOUN
fbem-10901	113	68	issues	issue	NOUN
fbem-10901	113	69	and	and	CCONJ
fbem-10901	113	70	ensure	ensure	VERB
fbem-10901	113	71	that	that	SCONJ
fbem-10901	113	72	the	the	DET
fbem-10901	113	73	rectification	rectification	NOUN
fbem-10901	113	74	work	work	NOUN
fbem-10901	113	75	is	be	AUX
fbem-10901	113	76	effective	effective	ADJ
fbem-10901	113	77	.	.	PUNCT
fbem-10901	114	1	5	5	X
fbem-10901	114	2	.	.	X
fbem-10901	114	3	conclusion	conclusion	NOUN
fbem-10901	114	4	state	state	NOUN
fbem-10901	114	5	-	-	PUNCT
fbem-10901	114	6	owned	own	VERB
fbem-10901	114	7	enterprises	enterprise	NOUN
fbem-10901	114	8	must	must	AUX
fbem-10901	114	9	not	not	PART
fbem-10901	114	10	only	only	ADV
fbem-10901	114	11	respond	respond	VERB
fbem-10901	114	12	to	to	ADP
fbem-10901	114	13	the	the	DET
fbem-10901	114	14	national	national	ADJ
fbem-10901	114	15	policy	policy	NOUN
fbem-10901	114	16	call	call	NOUN
fbem-10901	114	17	for	for	ADP
fbem-10901	114	18	high	high	ADJ
fbem-10901	114	19	-	-	PUNCT
fbem-10901	114	20	quality	quality	NOUN
fbem-10901	114	21	development	development	NOUN
fbem-10901	114	22	,	,	PUNCT
fbem-10901	114	23	but	but	CCONJ
fbem-10901	114	24	also	also	ADV
fbem-10901	114	25	be	be	AUX
fbem-10901	114	26	affected	affect	VERB
fbem-10901	114	27	by	by	ADP
fbem-10901	114	28	factors	factor	NOUN
fbem-10901	114	29	such	such	ADJ
fbem-10901	114	30	as	as	ADP
fbem-10901	114	31	complex	complex	ADJ
fbem-10901	114	32	changes	change	NOUN
fbem-10901	114	33	in	in	ADP
fbem-10901	114	34	the	the	DET
fbem-10901	114	35	internal	internal	ADJ
fbem-10901	114	36	and	and	CCONJ
fbem-10901	114	37	external	external	ADJ
fbem-10901	114	38	environment	environment	NOUN
fbem-10901	114	39	of	of	ADP
fbem-10901	114	40	the	the	DET
fbem-10901	114	41	enterprise	enterprise	NOUN
fbem-10901	114	42	.	.	PUNCT
fbem-10901	115	1	in	in	ADP
fbem-10901	115	2	order	order	NOUN
fbem-10901	115	3	to	to	PART
fbem-10901	115	4	achieve	achieve	VERB
fbem-10901	115	5	long	long	ADJ
fbem-10901	115	6	-	-	PUNCT
fbem-10901	115	7	term	term	NOUN
fbem-10901	115	8	sustainable	sustainable	ADJ
fbem-10901	115	9	development	development	NOUN
fbem-10901	115	10	,	,	PUNCT
fbem-10901	115	11	it	it	PRON
fbem-10901	115	12	is	be	AUX
fbem-10901	115	13	not	not	PART
fbem-10901	115	14	only	only	ADV
fbem-10901	115	15	necessary	necessary	ADJ
fbem-10901	115	16	to	to	PART
fbem-10901	115	17	formulate	formulate	VERB
fbem-10901	115	18	correct	correct	ADJ
fbem-10901	115	19	strategies	strategy	NOUN
fbem-10901	115	20	and	and	CCONJ
fbem-10901	115	21	rationally	rationally	ADV
fbem-10901	115	22	plan	plan	VERB
fbem-10901	115	23	the	the	DET
fbem-10901	115	24	path	path	NOUN
fbem-10901	115	25	for	for	ADP
fbem-10901	115	26	the	the	DET
fbem-10901	115	27	realization	realization	NOUN
fbem-10901	115	28	of	of	ADP
fbem-10901	115	29	the	the	DET
fbem-10901	115	30	strategy	strategy	NOUN
fbem-10901	115	31	.	.	PUNCT
fbem-10901	116	1	it	it	PRON
fbem-10901	116	2	also	also	ADV
fbem-10901	116	3	needs	need	VERB
fbem-10901	116	4	to	to	PART
fbem-10901	116	5	be	be	AUX
fbem-10901	116	6	flexibly	flexibly	ADV
fbem-10901	116	7	adjusted	adjust	VERB
fbem-10901	116	8	,	,	PUNCT
fbem-10901	116	9	and	and	CCONJ
fbem-10901	116	10	strategic	strategic	ADJ
fbem-10901	116	11	auditing	auditing	NOUN
fbem-10901	116	12	has	have	AUX
fbem-10901	116	13	achieved	achieve	VERB
fbem-10901	116	14	remarkable	remarkable	ADJ
fbem-10901	116	15	results	result	NOUN
fbem-10901	116	16	in	in	ADP
fbem-10901	116	17	achieving	achieve	VERB
fbem-10901	116	18	corporate	corporate	ADJ
fbem-10901	116	19	strategic	strategic	ADJ
fbem-10901	116	20	goals	goal	NOUN
fbem-10901	116	21	.	.	PUNCT
fbem-10901	117	1	strategic	strategic	ADJ
fbem-10901	117	2	audit	audit	NOUN
fbem-10901	117	3	work	work	NOUN
fbem-10901	117	4	improves	improve	VERB
fbem-10901	117	5	the	the	DET
fbem-10901	117	6	problems	problem	NOUN
fbem-10901	117	7	existing	exist	VERB
fbem-10901	117	8	in	in	ADP
fbem-10901	117	9	corporate	corporate	ADJ
fbem-10901	117	10	audit	audit	NOUN
fbem-10901	117	11	work	work	NOUN
fbem-10901	117	12	and	and	CCONJ
fbem-10901	117	13	provides	provide	VERB
fbem-10901	117	14	a	a	DET
fbem-10901	117	15	strong	strong	ADJ
fbem-10901	117	16	guarantee	guarantee	NOUN
fbem-10901	117	17	for	for	ADP
fbem-10901	117	18	the	the	DET
fbem-10901	117	19	strategy	strategy	NOUN
fbem-10901	117	20	and	and	CCONJ
fbem-10901	117	21	development	development	NOUN
fbem-10901	117	22	of	of	ADP
fbem-10901	117	23	enterprises	enterprise	NOUN
fbem-10901	117	24	.	.	PUNCT
fbem-10901	118	1	if	if	SCONJ
fbem-10901	118	2	state	state	NOUN
fbem-10901	118	3	-	-	PUNCT
fbem-10901	118	4	owned	own	VERB
fbem-10901	118	5	enterprises	enterprise	NOUN
fbem-10901	118	6	want	want	VERB
fbem-10901	118	7	to	to	PART
fbem-10901	118	8	implement	implement	VERB
fbem-10901	118	9	strategic	strategic	ADJ
fbem-10901	118	10	audit	audit	NOUN
fbem-10901	118	11	work	work	NOUN
fbem-10901	118	12	,	,	PUNCT
fbem-10901	118	13	they	they	PRON
fbem-10901	118	14	need	need	VERB
fbem-10901	118	15	to	to	PART
fbem-10901	118	16	establish	establish	VERB
fbem-10901	118	17	strategic	strategic	ADJ
fbem-10901	118	18	thinking	thinking	NOUN
fbem-10901	118	19	,	,	PUNCT
fbem-10901	118	20	realize	realize	VERB
fbem-10901	118	21	the	the	DET
fbem-10901	118	22	diversification	diversification	NOUN
fbem-10901	118	23	and	and	CCONJ
fbem-10901	118	24	specialization	specialization	NOUN
fbem-10901	118	25	of	of	ADP
fbem-10901	118	26	strategic	strategic	ADJ
fbem-10901	118	27	internal	internal	ADJ
fbem-10901	118	28	audit	audit	NOUN
fbem-10901	118	29	personnel	personnel	NOUN
fbem-10901	118	30	,	,	PUNCT
fbem-10901	118	31	establish	establish	VERB
fbem-10901	118	32	a	a	DET
fbem-10901	118	33	strategic	strategic	ADJ
fbem-10901	118	34	audit	audit	NOUN
fbem-10901	118	35	evaluation	evaluation	NOUN
fbem-10901	118	36	system	system	NOUN
fbem-10901	118	37	,	,	PUNCT
fbem-10901	118	38	broaden	broaden	VERB
fbem-10901	118	39	audit	audit	NOUN
fbem-10901	118	40	methods	method	NOUN
fbem-10901	118	41	,	,	PUNCT
fbem-10901	118	42	and	and	CCONJ
fbem-10901	118	43	use	use	VERB
fbem-10901	118	44	audit	audit	NOUN
fbem-10901	118	45	results	result	NOUN
fbem-10901	118	46	in	in	ADP
fbem-10901	118	47	a	a	DET
fbem-10901	118	48	timely	timely	ADJ
fbem-10901	118	49	manner	manner	NOUN
fbem-10901	118	50	to	to	PART
fbem-10901	118	51	promote	promote	VERB
fbem-10901	118	52	the	the	DET
fbem-10901	118	53	healthy	healthy	ADJ
fbem-10901	118	54	development	development	NOUN
fbem-10901	118	55	of	of	ADP
fbem-10901	118	56	enterprises	enterprise	NOUN
fbem-10901	118	57	.	.	PUNCT
fbem-10901	119	1	references	reference	NOUN
fbem-10901	119	2	[	[	X
fbem-10901	119	3	1	1	NUM
fbem-10901	119	4	]	]	PUNCT
fbem-10901	119	5	zhan	zhan	PROPN
fbem-10901	119	6	jingchao	jingchao	PROPN
fbem-10901	119	7	.	.	PUNCT
fbem-10901	120	1	challenges	challenge	NOUN
fbem-10901	120	2	faced	face	VERB
fbem-10901	120	3	by	by	ADP
fbem-10901	120	4	strategic	strategic	ADJ
fbem-10901	120	5	auditing	auditing	NOUN
fbem-10901	120	6	and	and	CCONJ
fbem-10901	120	7	ways	way	NOUN
fbem-10901	120	8	to	to	PART
fbem-10901	120	9	achieve	achieve	VERB
fbem-10901	120	10	it	it	PRON
fbem-10901	121	1	[	[	X
fbem-10901	121	2	j	j	X
fbem-10901	121	3	]	]	X
fbem-10901	121	4	.	.	PUNCT
fbem-10901	122	1	national	national	ADJ
fbem-10901	122	2	circulation	circulation	NOUN
fbem-10901	122	3	economy	economy	NOUN
fbem-10901	122	4	,	,	PUNCT
fbem-10901	122	5	2019	2019	NUM
fbem-10901	122	6	(	(	PUNCT
fbem-10901	122	7	29	29	NUM
fbem-10901	122	8	):	):	PUNCT
fbem-10901	122	9	177	177	NUM
fbem-10901	122	10	-	-	SYM
fbem-10901	122	11	178	178	NUM
fbem-10901	122	12	[	[	X
fbem-10901	122	13	2	2	NUM
fbem-10901	122	14	]	]	X
fbem-10901	122	15	qian	qian	PROPN
fbem-10901	122	16	chenyu	chenyu	PROPN
fbem-10901	122	17	.	.	PUNCT
fbem-10901	123	1	strategic	strategic	ADJ
fbem-10901	123	2	audit	audit	NOUN
fbem-10901	123	3	:	:	PUNCT
fbem-10901	123	4	exploring	explore	VERB
fbem-10901	123	5	the	the	DET
fbem-10901	123	6	new	new	ADJ
fbem-10901	123	7	direction	direction	NOUN
fbem-10901	123	8	of	of	ADP
fbem-10901	123	9	internal	internal	ADJ
fbem-10901	123	10	audit	audit	NOUN
fbem-10901	124	1	[	[	X
fbem-10901	124	2	j	j	X
fbem-10901	124	3	]	]	X
fbem-10901	124	4	.	.	PUNCT
fbem-10901	125	1	shanghai	shanghai	PROPN
fbem-10901	125	2	business	business	PROPN
fbem-10901	125	3	,	,	PUNCT
fbem-10901	125	4	2021	2021	NUM
fbem-10901	125	5	(	(	PUNCT
fbem-10901	125	6	1	1	NUM
fbem-10901	125	7	):	):	PUNCT
fbem-10901	125	8	124	124	NUM
fbem-10901	125	9	-	-	SYM
fbem-10901	125	10	126	126	NUM
fbem-10901	125	11	[	[	X
fbem-10901	125	12	3	3	NUM
fbem-10901	125	13	]	]	X
fbem-10901	125	14	zhu	zhu	PROPN
fbem-10901	125	15	hongbo	hongbo	PROPN
fbem-10901	125	16	.	.	PUNCT
fbem-10901	126	1	on	on	ADP
fbem-10901	126	2	the	the	DET
fbem-10901	126	3	construction	construction	NOUN
fbem-10901	126	4	of	of	ADP
fbem-10901	126	5	group	group	NOUN
fbem-10901	126	6	company	company	NOUN
fbem-10901	126	7	internal	internal	ADJ
fbem-10901	126	8	audit	audit	NOUN
fbem-10901	126	9	combined	combine	VERB
fbem-10901	126	10	with	with	ADP
fbem-10901	126	11	strategic	strategic	ADJ
fbem-10901	126	12	audit	audit	NOUN
fbem-10901	126	13	model	model	NOUN
fbem-10901	127	1	[	[	X
fbem-10901	127	2	j	j	X
fbem-10901	127	3	]	]	X
fbem-10901	127	4	.	.	PUNCT
fbem-10901	128	1	audit	audit	NOUN
fbem-10901	128	2	and	and	CCONJ
fbem-10901	128	3	financial	financial	ADJ
fbem-10901	128	4	management	management	NOUN
fbem-10901	128	5	,	,	PUNCT
fbem-10901	128	6	2021	2021	NUM
fbem-10901	128	7	(	(	PUNCT
fbem-10901	128	8	1	1	NUM
fbem-10901	128	9	):	):	PUNCT
fbem-10901	128	10	35	35	NUM
fbem-10901	128	11	-	-	SYM
fbem-10901	128	12	36	36	NUM
fbem-10901	128	13	.	.	PUNCT
fbem-10901	129	1	[	[	X
fbem-10901	129	2	4	4	X
fbem-10901	129	3	]	]	X
fbem-10901	129	4	li	li	PROPN
fbem-10901	129	5	yunyi	yunyi	PROPN
fbem-10901	129	6	.	.	PUNCT
fbem-10901	130	1	construction	construction	NOUN
fbem-10901	130	2	and	and	CCONJ
fbem-10901	130	3	application	application	NOUN
fbem-10901	130	4	of	of	ADP
fbem-10901	130	5	strategic	strategic	ADJ
fbem-10901	130	6	internal	internal	ADJ
fbem-10901	130	7	audit	audit	NOUN
fbem-10901	130	8	system	system	NOUN
fbem-10901	130	9	taking	take	VERB
fbem-10901	130	10	internet	internet	NOUN
fbem-10901	130	11	banking	banking	NOUN
fbem-10901	130	12	as	as	ADP
fbem-10901	130	13	an	an	DET
fbem-10901	130	14	example	example	NOUN
fbem-10901	131	1	[	[	X
fbem-10901	131	2	j	j	X
fbem-10901	131	3	]	]	X
fbem-10901	131	4	.	.	PUNCT
fbem-10901	132	1	accounting	accounting	NOUN
fbem-10901	132	2	and	and	CCONJ
fbem-10901	132	3	accounting	accounting	NOUN
fbem-10901	132	4	news	news	NOUN
fbem-10901	132	5	,	,	PUNCT
fbem-10901	132	6	2022	2022	NUM
fbem-10901	132	7	(	(	PUNCT
fbem-10901	132	8	21	21	NUM
fbem-10901	132	9	):	):	PUNCT
fbem-10901	132	10	110	110	NUM
fbem-10901	132	11	-	-	SYM
fbem-10901	132	12	114	114	NUM
fbem-10901	132	13	+	+	NUM
fbem-10901	132	14	121	121	NUM
fbem-10901	132	15	.	.	PUNCT
fbem-10901	133	1	[	[	X
fbem-10901	133	2	5	5	NUM
fbem-10901	133	3	]	]	SYM
fbem-10901	133	4	wu	wu	PROPN
fbem-10901	133	5	kunlong	kunlong	PROPN
fbem-10901	133	6	.	.	PUNCT
fbem-10901	134	1	analysis	analysis	NOUN
fbem-10901	134	2	of	of	ADP
fbem-10901	134	3	strategic	strategic	ADJ
fbem-10901	134	4	management	management	NOUN
fbem-10901	134	5	audit	audit	NOUN
fbem-10901	134	6	of	of	ADP
fbem-10901	134	7	insurance	insurance	NOUN
fbem-10901	134	8	companies	company	NOUN
fbem-10901	134	9	under	under	ADP
fbem-10901	134	10	the	the	DET
fbem-10901	134	11	new	new	ADJ
fbem-10901	134	12	situation	situation	NOUN
fbem-10901	135	1	[	[	X
fbem-10901	135	2	j	j	X
fbem-10901	135	3	]	]	X
fbem-10901	135	4	.	.	PUNCT
fbem-10901	136	1	insurance	insurance	NOUN
fbem-10901	136	2	theory	theory	NOUN
fbem-10901	136	3	and	and	CCONJ
fbem-10901	136	4	practice	practice	NOUN
fbem-10901	136	5	,	,	PUNCT
fbem-10901	136	6	2020	2020	NUM
fbem-10901	136	7	(	(	PUNCT
fbem-10901	136	8	05	05	NUM
fbem-10901	136	9	):	):	PUNCT
fbem-10901	136	10	75	75	NUM
fbem-10901	136	11	-	-	SYM
fbem-10901	136	12	93	93	NUM
fbem-10901	136	13	.	.	PUNCT
fbem-10901	137	1	[	[	X
fbem-10901	137	2	6	6	NUM
fbem-10901	137	3	]	]	X
fbem-10901	137	4	zhao	zhao	PROPN
fbem-10901	137	5	bo	bo	PROPN
fbem-10901	137	6	,	,	PUNCT
fbem-10901	137	7	zhang	zhang	PROPN
fbem-10901	137	8	zhenmeng	zhenmeng	PROPN
fbem-10901	137	9	,	,	PUNCT
fbem-10901	137	10	dang	dang	PROPN
fbem-10901	137	11	rui	rui	PROPN
fbem-10901	137	12	.	.	PUNCT
fbem-10901	138	1	a	a	DET
fbem-10901	138	2	preliminary	preliminary	ADJ
fbem-10901	138	3	study	study	NOUN
fbem-10901	138	4	on	on	ADP
fbem-10901	138	5	deepening	deepen	VERB
fbem-10901	138	6	the	the	DET
fbem-10901	138	7	internal	internal	ADJ
fbem-10901	138	8	audit	audit	NOUN
fbem-10901	138	9	path	path	NOUN
fbem-10901	138	10	of	of	ADP
fbem-10901	138	11	state	state	NOUN
fbem-10901	138	12	-	-	PUNCT
fbem-10901	138	13	owned	own	VERB
fbem-10901	138	14	enterprises	enterprise	NOUN
fbem-10901	138	15	in	in	ADP
fbem-10901	138	16	the	the	DET
fbem-10901	138	17	new	new	ADJ
fbem-10901	138	18	era	era	NOUN
fbem-10901	139	1	[	[	X
fbem-10901	139	2	j	j	X
fbem-10901	139	3	]	]	X
fbem-10901	139	4	.	.	PUNCT
fbem-10901	140	1	modern	modern	ADJ
fbem-10901	140	2	audit	audit	NOUN
fbem-10901	140	3	and	and	CCONJ
fbem-10901	140	4	accounting	accounting	NOUN
fbem-10901	140	5	,	,	PUNCT
fbem-10901	140	6	2023	2023	NUM
fbem-10901	140	7	(	(	PUNCT
fbem-10901	140	8	04	04	NUM
fbem-10901	140	9	):	):	PUNCT
fbem-10901	140	10	2426	2426	NUM
fbem-10901	140	11	.	.	PUNCT
fbem-10901	141	1	[	[	X
fbem-10901	141	2	7	7	X
fbem-10901	141	3	]	]	X
fbem-10901	141	4	wang	wang	PROPN
fbem-10901	141	5	yuqiang	yuqiang	PROPN
fbem-10901	141	6	,	,	PUNCT
fbem-10901	141	7	cheng	cheng	PROPN
fbem-10901	141	8	yuping	yuping	PROPN
fbem-10901	141	9	,	,	PUNCT
fbem-10901	141	10	yang	yang	PROPN
fbem-10901	141	11	xiaojiao	xiaojiao	PROPN
fbem-10901	141	12	.	.	PUNCT
fbem-10901	142	1	management	management	NOUN
fbem-10901	142	2	practice	practice	NOUN
fbem-10901	142	3	of	of	ADP
fbem-10901	142	4	internal	internal	ADJ
fbem-10901	142	5	audit	audit	NOUN
fbem-10901	142	6	model	model	NOUN
fbem-10901	142	7	transformation	transformation	NOUN
fbem-10901	142	8	in	in	ADP
fbem-10901	142	9	state	state	NOUN
fbem-10901	142	10	-	-	PUNCT
fbem-10901	142	11	owned	own	VERB
fbem-10901	142	12	enterprises	enterprise	NOUN
fbem-10901	142	13	[	[	X
fbem-10901	142	14	j	j	X
fbem-10901	142	15	]	]	X
fbem-10901	142	16	.	.	PUNCT
fbem-10901	143	1	china	china	PROPN
fbem-10901	143	2	internal	internal	ADJ
fbem-10901	143	3	audit	audit	PROPN
fbem-10901	143	4	,	,	PUNCT
fbem-10901	143	5	2023	2023	NUM
fbem-10901	143	6	(	(	PUNCT
fbem-10901	143	7	4	4	NUM
fbem-10901	143	8	):	):	PUNCT
fbem-10901	143	9	53	53	NUM
fbem-10901	143	10	-	-	SYM
fbem-10901	143	11	55	55	NUM
fbem-10901	143	12	[	[	NOUN
fbem-10901	143	13	8	8	NUM
fbem-10901	143	14	]	]	PUNCT
fbem-10901	143	15	xu	xu	PROPN
fbem-10901	144	1	li	li	PROPN
fbem-10901	144	2	.	.	PUNCT
fbem-10901	145	1	a	a	DET
fbem-10901	145	2	new	new	ADJ
fbem-10901	145	3	exploration	exploration	NOUN
fbem-10901	145	4	on	on	ADP
fbem-10901	145	5	the	the	DET
fbem-10901	145	6	functional	functional	ADJ
fbem-10901	145	7	role	role	NOUN
fbem-10901	145	8	of	of	ADP
fbem-10901	145	9	internal	internal	ADJ
fbem-10901	145	10	audit	audit	NOUN
fbem-10901	146	1	[	[	X
fbem-10901	146	2	j	j	X
fbem-10901	146	3	]	]	X
fbem-10901	146	4	.	.	PUNCT
fbem-10901	147	1	china	china	PROPN
fbem-10901	147	2	internal	internal	ADJ
fbem-10901	147	3	audit	audit	PROPN
fbem-10901	147	4	,	,	PUNCT
fbem-10901	147	5	2021	2021	NUM
fbem-10901	147	6	(	(	PUNCT
fbem-10901	147	7	6	6	NUM
fbem-10901	147	8	):	):	PUNCT
fbem-10901	147	9	35	35	NUM
fbem-10901	147	10	-	-	SYM
fbem-10901	147	11	37	37	NUM
fbem-10901	147	12	.	.	PUNCT
fbem-10901	148	1	173	173	NUM
fbem-10901	149	1	[	[	SYM
fbem-10901	149	2	9	9	NUM
fbem-10901	149	3	]	]	PUNCT
fbem-10901	149	4	yuan	yuan	NOUN
fbem-10901	149	5	liangliang	liangliang	PROPN
fbem-10901	149	6	,	,	PUNCT
fbem-10901	149	7	luo	luo	PROPN
fbem-10901	149	8	danglun	danglun	PROPN
fbem-10901	149	9	,	,	PUNCT
fbem-10901	149	10	guo	guo	PROPN
fbem-10901	149	11	meng	meng	PROPN
fbem-10901	149	12	.	.	PUNCT
fbem-10901	150	1	internal	internal	ADJ
fbem-10901	150	2	audit	audit	NOUN
fbem-10901	150	3	of	of	ADP
fbem-10901	150	4	state	state	NOUN
fbem-10901	150	5	-	-	PUNCT
fbem-10901	150	6	owned	own	VERB
fbem-10901	150	7	enterprises	enterprise	NOUN
fbem-10901	150	8	in	in	ADP
fbem-10901	150	9	the	the	DET
fbem-10901	150	10	new	new	ADJ
fbem-10901	150	11	era	era	NOUN
fbem-10901	150	12	:	:	PUNCT
fbem-10901	150	13	status	status	NOUN
fbem-10901	150	14	quo	quo	NOUN
fbem-10901	150	15	,	,	PUNCT
fbem-10901	150	16	development	development	NOUN
fbem-10901	150	17	and	and	CCONJ
fbem-10901	150	18	challenges	challenge	VERB
fbem-10901	150	19	empirical	empirical	ADJ
fbem-10901	150	20	evidence	evidence	NOUN
fbem-10901	150	21	from	from	ADP
fbem-10901	150	22	a	a	DET
fbem-10901	150	23	questionnaire	questionnaire	NOUN
fbem-10901	150	24	survey	survey	NOUN
fbem-10901	151	1	[	[	X
fbem-10901	151	2	j	j	X
fbem-10901	151	3	]	]	X
fbem-10901	151	4	.	.	PUNCT
fbem-10901	152	1	accounting	accounting	NOUN
fbem-10901	152	2	and	and	CCONJ
fbem-10901	152	3	accounting	account	VERB
fbem-10901	152	4	monthly	monthly	ADV
fbem-10901	152	5	,	,	PUNCT
fbem-10901	152	6	2021	2021	NUM
fbem-10901	152	7	(	(	PUNCT
fbem-10901	152	8	21	21	NUM
fbem-10901	152	9	):	):	PUNCT
fbem-10901	152	10	92	92	NUM
fbem-10901	152	11	-	-	SYM
fbem-10901	152	12	99	99	NUM
fbem-10901	153	1	[	[	SYM
fbem-10901	153	2	10	10	NUM
fbem-10901	153	3	]	]	X
fbem-10901	153	4	liu	liu	PROPN
fbem-10901	153	5	hongmei	hongmei	PROPN
fbem-10901	153	6	,	,	PUNCT
fbem-10901	153	7	xu	xu	PROPN
fbem-10901	154	1	jiangbo	jiangbo	PROPN
fbem-10901	154	2	.	.	PUNCT
fbem-10901	155	1	enlightenment	enlightenment	NOUN
fbem-10901	155	2	of	of	ADP
fbem-10901	155	3	the	the	DET
fbem-10901	155	4	promulgation	promulgation	NOUN
fbem-10901	155	5	of	of	ADP
fbem-10901	155	6	decree	decree	NOUN
fbem-10901	155	7	no	no	INTJ
fbem-10901	155	8	.	.	PROPN
fbem-10901	155	9	11	11	NUM
fbem-10901	155	10	of	of	ADP
fbem-10901	155	11	the	the	DET
fbem-10901	155	12	national	national	ADJ
fbem-10901	155	13	audit	audit	NOUN
fbem-10901	155	14	office	office	NOUN
fbem-10901	155	15	to	to	ADP
fbem-10901	155	16	the	the	DET
fbem-10901	155	17	internal	internal	ADJ
fbem-10901	155	18	audit	audit	NOUN
fbem-10901	155	19	work	work	NOUN
fbem-10901	155	20	based	base	VERB
fbem-10901	155	21	on	on	ADP
fbem-10901	155	22	the	the	DET
fbem-10901	155	23	investigation	investigation	NOUN
fbem-10901	155	24	of	of	ADP
fbem-10901	155	25	the	the	DET
fbem-10901	155	26	internal	internal	ADJ
fbem-10901	155	27	audit	audit	NOUN
fbem-10901	155	28	situation	situation	NOUN
fbem-10901	155	29	in	in	ADP
fbem-10901	155	30	some	some	DET
fbem-10901	155	31	industries	industry	NOUN
fbem-10901	156	1	[	[	X
fbem-10901	156	2	j	j	X
fbem-10901	156	3	]	]	X
fbem-10901	156	4	.	.	PUNCT
fbem-10901	157	1	accounting	accounting	NOUN
fbem-10901	157	2	and	and	CCONJ
fbem-10901	157	3	accounting	accounting	NOUN
fbem-10901	157	4	news	news	NOUN
fbem-10901	157	5	,	,	PUNCT
fbem-10901	157	6	2020	2020	NUM
fbem-10901	157	7	(	(	PUNCT
fbem-10901	157	8	19	19	NUM
fbem-10901	157	9	):	):	PUNCT
fbem-10901	157	10	128	128	NUM
fbem-10901	157	11	-	-	SYM
fbem-10901	157	12	132	132	NUM
fbem-10901	157	13	.	.	PUNCT