id	sid	tid	token	lemma	pos
fbem-11598	1	1	frontiers	frontier	NOUN
fbem-11598	1	2	in	in	ADP
fbem-11598	1	3	business	business	NOUN
fbem-11598	1	4	,	,	PUNCT
fbem-11598	1	5	economics	economic	NOUN
fbem-11598	1	6	and	and	CCONJ
fbem-11598	1	7	management	management	NOUN
fbem-11598	1	8	issn	issn	PROPN
fbem-11598	1	9	:	:	PUNCT
fbem-11598	1	10	2766	2766	NUM
fbem-11598	1	11	-	-	PUNCT
fbem-11598	1	12	824x	824x	NUM
fbem-11598	1	13	|	|	ADJ
fbem-11598	1	14	vol	vol	NOUN
fbem-11598	1	15	.	.	PUNCT
fbem-11598	2	1	11	11	NUM
fbem-11598	2	2	,	,	PUNCT
fbem-11598	2	3	no	no	INTJ
fbem-11598	2	4	.	.	NOUN
fbem-11598	2	5	1	1	NUM
fbem-11598	2	6	,	,	PUNCT
fbem-11598	2	7	2023	2023	NUM
fbem-11598	2	8	23	23	NUM
fbem-11598	2	9	based	base	VERB
fbem-11598	2	10	on	on	ADP
fbem-11598	2	11	the	the	DET
fbem-11598	2	12	big	big	ADJ
fbem-11598	2	13	data	datum	NOUN
fbem-11598	2	14	audit	audit	NOUN
fbem-11598	2	15	risk	risk	NOUN
fbem-11598	2	16	model	model	NOUN
fbem-11598	2	17	audit	audit	NOUN
fbem-11598	2	18	process	process	NOUN
fbem-11598	2	19	research	research	PROPN
fbem-11598	2	20	zeyuan	zeyuan	PROPN
fbem-11598	2	21	wang	wang	PROPN
fbem-11598	2	22	northwest	northwest	PROPN
fbem-11598	2	23	university	university	PROPN
fbem-11598	2	24	of	of	ADP
fbem-11598	2	25	political	political	ADJ
fbem-11598	2	26	science	science	NOUN
fbem-11598	2	27	and	and	CCONJ
fbem-11598	2	28	law	law	NOUN
fbem-11598	2	29	,	,	PUNCT
fbem-11598	2	30	china	china	PROPN
fbem-11598	2	31	abstract	abstract	PROPN
fbem-11598	2	32	:	:	PUNCT
fbem-11598	2	33	with	with	ADP
fbem-11598	2	34	the	the	DET
fbem-11598	2	35	gradual	gradual	ADJ
fbem-11598	2	36	application	application	NOUN
fbem-11598	2	37	of	of	ADP
fbem-11598	2	38	big	big	ADJ
fbem-11598	2	39	data	datum	NOUN
fbem-11598	2	40	technology	technology	NOUN
fbem-11598	2	41	in	in	ADP
fbem-11598	2	42	enterprises	enterprise	NOUN
fbem-11598	2	43	,	,	PUNCT
fbem-11598	2	44	the	the	DET
fbem-11598	2	45	way	way	NOUN
fbem-11598	2	46	and	and	CCONJ
fbem-11598	2	47	connotation	connotation	NOUN
fbem-11598	2	48	of	of	ADP
fbem-11598	2	49	audit	audit	NOUN
fbem-11598	2	50	have	have	AUX
fbem-11598	2	51	changed	change	VERB
fbem-11598	2	52	greatly	greatly	ADV
fbem-11598	2	53	.	.	PUNCT
fbem-11598	3	1	this	this	DET
fbem-11598	3	2	paper	paper	NOUN
fbem-11598	3	3	is	be	AUX
fbem-11598	3	4	based	base	VERB
fbem-11598	3	5	on	on	ADP
fbem-11598	3	6	the	the	DET
fbem-11598	3	7	impact	impact	NOUN
fbem-11598	3	8	of	of	ADP
fbem-11598	3	9	big	big	ADJ
fbem-11598	3	10	data	datum	NOUN
fbem-11598	3	11	technology	technology	NOUN
fbem-11598	3	12	on	on	ADP
fbem-11598	3	13	auditing	auditing	NOUN
fbem-11598	3	14	,	,	PUNCT
fbem-11598	3	15	break	break	VERB
fbem-11598	3	16	down	down	ADP
fbem-11598	3	17	the	the	DET
fbem-11598	3	18	audit	audit	NOUN
fbem-11598	3	19	risk	risk	NOUN
fbem-11598	3	20	into	into	ADP
fbem-11598	3	21	four	four	NUM
fbem-11598	3	22	risk	risk	NOUN
fbem-11598	3	23	elements	element	NOUN
fbem-11598	3	24	,	,	PUNCT
fbem-11598	3	25	including	include	VERB
fbem-11598	3	26	inherent	inherent	ADJ
fbem-11598	3	27	risk	risk	NOUN
fbem-11598	3	28	,	,	PUNCT
fbem-11598	3	29	control	control	NOUN
fbem-11598	3	30	risk	risk	NOUN
fbem-11598	3	31	,	,	PUNCT
fbem-11598	3	32	big	big	ADJ
fbem-11598	3	33	data	datum	NOUN
fbem-11598	3	34	technology	technology	NOUN
fbem-11598	3	35	risk	risk	NOUN
fbem-11598	3	36	and	and	CCONJ
fbem-11598	3	37	inspection	inspection	NOUN
fbem-11598	3	38	risk	risk	NOUN
fbem-11598	3	39	,	,	PUNCT
fbem-11598	3	40	building	build	VERB
fbem-11598	3	41	an	an	DET
fbem-11598	3	42	audit	audit	NOUN
fbem-11598	3	43	risk	risk	NOUN
fbem-11598	3	44	model	model	NOUN
fbem-11598	3	45	adapted	adapt	VERB
fbem-11598	3	46	to	to	ADP
fbem-11598	3	47	the	the	DET
fbem-11598	3	48	big	big	ADJ
fbem-11598	3	49	data	datum	NOUN
fbem-11598	3	50	environment	environment	NOUN
fbem-11598	3	51	,	,	PUNCT
fbem-11598	3	52	summarize	summarize	VERB
fbem-11598	3	53	the	the	DET
fbem-11598	3	54	new	new	ADJ
fbem-11598	3	55	connotation	connotation	NOUN
fbem-11598	3	56	of	of	ADP
fbem-11598	3	57	the	the	DET
fbem-11598	3	58	four	four	NUM
fbem-11598	3	59	risk	risk	NOUN
fbem-11598	3	60	elements	element	NOUN
fbem-11598	3	61	in	in	ADP
fbem-11598	3	62	the	the	DET
fbem-11598	3	63	new	new	ADJ
fbem-11598	3	64	model	model	NOUN
fbem-11598	3	65	;	;	PUNCT
fbem-11598	3	66	then	then	ADV
fbem-11598	3	67	,	,	PUNCT
fbem-11598	3	68	analyze	analyze	VERB
fbem-11598	3	69	and	and	CCONJ
fbem-11598	3	70	explore	explore	VERB
fbem-11598	3	71	the	the	DET
fbem-11598	3	72	impact	impact	NOUN
fbem-11598	3	73	of	of	ADP
fbem-11598	3	74	big	big	ADJ
fbem-11598	3	75	data	datum	NOUN
fbem-11598	3	76	audit	audit	NOUN
fbem-11598	3	77	risk	risk	NOUN
fbem-11598	3	78	model	model	NOUN
fbem-11598	3	79	on	on	ADP
fbem-11598	3	80	the	the	DET
fbem-11598	3	81	audit	audit	NOUN
fbem-11598	3	82	implementation	implementation	NOUN
fbem-11598	3	83	process	process	NOUN
fbem-11598	3	84	from	from	ADP
fbem-11598	3	85	four	four	NUM
fbem-11598	3	86	stages	stage	NOUN
fbem-11598	3	87	:	:	PUNCT
fbem-11598	3	88	audit	audit	NOUN
fbem-11598	3	89	objective	objective	NOUN
fbem-11598	3	90	,	,	PUNCT
fbem-11598	3	91	audit	audit	NOUN
fbem-11598	3	92	risk	risk	NOUN
fbem-11598	3	93	identification	identification	NOUN
fbem-11598	3	94	and	and	CCONJ
fbem-11598	3	95	evaluation	evaluation	NOUN
fbem-11598	3	96	,	,	PUNCT
fbem-11598	3	97	audit	audit	NOUN
fbem-11598	3	98	plan	plan	NOUN
fbem-11598	3	99	and	and	CCONJ
fbem-11598	3	100	audit	audit	VERB
fbem-11598	3	101	risk	risk	NOUN
fbem-11598	3	102	response	response	NOUN
fbem-11598	3	103	,	,	PUNCT
fbem-11598	3	104	combined	combine	VERB
fbem-11598	3	105	with	with	ADP
fbem-11598	3	106	the	the	DET
fbem-11598	3	107	audit	audit	NOUN
fbem-11598	3	108	practice	practice	NOUN
fbem-11598	3	109	,	,	PUNCT
fbem-11598	3	110	the	the	DET
fbem-11598	3	111	big	big	ADJ
fbem-11598	3	112	data	data	NOUN
fbem-11598	3	113	audit	audit	NOUN
fbem-11598	3	114	process	process	NOUN
fbem-11598	3	115	is	be	AUX
fbem-11598	3	116	sorted	sort	VERB
fbem-11598	3	117	out	out	ADP
fbem-11598	3	118	again	again	ADV
fbem-11598	3	119	,	,	PUNCT
fbem-11598	3	120	provide	provide	VERB
fbem-11598	3	121	thinking	thinking	NOUN
fbem-11598	3	122	guidance	guidance	NOUN
fbem-11598	3	123	and	and	CCONJ
fbem-11598	3	124	solutions	solution	NOUN
fbem-11598	3	125	for	for	ADP
fbem-11598	3	126	big	big	ADJ
fbem-11598	3	127	data	datum	NOUN
fbem-11598	3	128	audit	audit	NOUN
fbem-11598	3	129	.	.	PUNCT
fbem-11598	4	1	keywords	keyword	NOUN
fbem-11598	4	2	:	:	PUNCT
fbem-11598	4	3	big	big	ADJ
fbem-11598	4	4	data	datum	NOUN
fbem-11598	4	5	,	,	PUNCT
fbem-11598	4	6	audit	audit	NOUN
fbem-11598	4	7	risk	risk	NOUN
fbem-11598	4	8	,	,	PUNCT
fbem-11598	4	9	risk	risk	NOUN
fbem-11598	4	10	management	management	NOUN
fbem-11598	4	11	.	.	PUNCT
fbem-11598	5	1	1	1	X
fbem-11598	5	2	.	.	X
fbem-11598	5	3	introduction	introduction	NOUN
fbem-11598	5	4	with	with	ADP
fbem-11598	5	5	the	the	DET
fbem-11598	5	6	gradual	gradual	ADJ
fbem-11598	5	7	application	application	NOUN
fbem-11598	5	8	of	of	ADP
fbem-11598	5	9	big	big	ADJ
fbem-11598	5	10	data	datum	NOUN
fbem-11598	5	11	technology	technology	NOUN
fbem-11598	5	12	in	in	ADP
fbem-11598	5	13	enterprises	enterprise	NOUN
fbem-11598	5	14	,	,	PUNCT
fbem-11598	5	15	the	the	DET
fbem-11598	5	16	way	way	NOUN
fbem-11598	5	17	and	and	CCONJ
fbem-11598	5	18	connotation	connotation	NOUN
fbem-11598	5	19	of	of	ADP
fbem-11598	5	20	audit	audit	NOUN
fbem-11598	5	21	have	have	AUX
fbem-11598	5	22	changed	change	VERB
fbem-11598	5	23	greatly	greatly	ADV
fbem-11598	5	24	,	,	PUNCT
fbem-11598	5	25	and	and	CCONJ
fbem-11598	5	26	the	the	DET
fbem-11598	5	27	update	update	NOUN
fbem-11598	5	28	demand	demand	NOUN
fbem-11598	5	29	of	of	ADP
fbem-11598	5	30	big	big	ADJ
fbem-11598	5	31	data	datum	NOUN
fbem-11598	5	32	audit	audit	NOUN
fbem-11598	5	33	on	on	ADP
fbem-11598	5	34	the	the	DET
fbem-11598	5	35	risk	risk	NOUN
fbem-11598	5	36	element	element	NOUN
fbem-11598	5	37	identification	identification	NOUN
fbem-11598	5	38	and	and	CCONJ
fbem-11598	5	39	implementation	implementation	NOUN
fbem-11598	5	40	process	process	NOUN
fbem-11598	5	41	has	have	AUX
fbem-11598	5	42	been	be	AUX
fbem-11598	5	43	highlighted	highlight	VERB
fbem-11598	5	44	.	.	PUNCT
fbem-11598	6	1	based	base	VERB
fbem-11598	6	2	on	on	ADP
fbem-11598	6	3	the	the	DET
fbem-11598	6	4	impact	impact	NOUN
fbem-11598	6	5	of	of	ADP
fbem-11598	6	6	big	big	ADJ
fbem-11598	6	7	data	datum	NOUN
fbem-11598	6	8	technology	technology	NOUN
fbem-11598	6	9	on	on	ADP
fbem-11598	6	10	the	the	DET
fbem-11598	6	11	audit	audit	NOUN
fbem-11598	6	12	,	,	PUNCT
fbem-11598	6	13	this	this	DET
fbem-11598	6	14	paper	paper	NOUN
fbem-11598	6	15	sorts	sort	VERB
fbem-11598	6	16	out	out	ADP
fbem-11598	6	17	the	the	DET
fbem-11598	6	18	big	big	ADJ
fbem-11598	6	19	data	datum	NOUN
fbem-11598	6	20	audit	audit	NOUN
fbem-11598	6	21	process	process	NOUN
fbem-11598	6	22	according	accord	VERB
fbem-11598	6	23	to	to	ADP
fbem-11598	6	24	the	the	DET
fbem-11598	6	25	implementation	implementation	NOUN
fbem-11598	6	26	sequence	sequence	NOUN
fbem-11598	6	27	of	of	ADP
fbem-11598	6	28	the	the	DET
fbem-11598	6	29	audit	audit	NOUN
fbem-11598	6	30	implementation	implementation	NOUN
fbem-11598	6	31	process	process	NOUN
fbem-11598	6	32	,	,	PUNCT
fbem-11598	6	33	in	in	ADP
fbem-11598	6	34	order	order	NOUN
fbem-11598	6	35	to	to	PART
fbem-11598	6	36	provide	provide	VERB
fbem-11598	6	37	thinking	thinking	NOUN
fbem-11598	6	38	guidance	guidance	NOUN
fbem-11598	6	39	and	and	CCONJ
fbem-11598	6	40	solutions	solution	NOUN
fbem-11598	6	41	for	for	ADP
fbem-11598	6	42	the	the	DET
fbem-11598	6	43	actual	actual	ADJ
fbem-11598	6	44	situation	situation	NOUN
fbem-11598	6	45	faced	face	VERB
fbem-11598	6	46	in	in	ADP
fbem-11598	6	47	the	the	DET
fbem-11598	6	48	big	big	ADJ
fbem-11598	6	49	data	datum	NOUN
fbem-11598	6	50	audit	audit	NOUN
fbem-11598	6	51	[	[	X
fbem-11598	6	52	l	l	X
fbem-11598	6	53	]	]	X
fbem-11598	6	54	.	.	PUNCT
fbem-11598	7	1	1.1	1.1	NUM
fbem-11598	7	2	.	.	PUNCT
fbem-11598	8	1	the	the	DET
fbem-11598	8	2	traditional	traditional	ADJ
fbem-11598	8	3	audit	audit	NOUN
fbem-11598	8	4	risk	risk	NOUN
fbem-11598	8	5	model	model	NOUN
fbem-11598	8	6	consists	consist	VERB
fbem-11598	8	7	of	of	ADP
fbem-11598	8	8	three	three	NUM
fbem-11598	8	9	risk	risk	NOUN
fbem-11598	8	10	elements	element	NOUN
fbem-11598	8	11	:	:	PUNCT
fbem-11598	8	12	audit	audit	NOUN
fbem-11598	8	13	risk	risk	NOUN
fbem-11598	8	14	,	,	PUNCT
fbem-11598	8	15	major	major	ADJ
fbem-11598	8	16	misstatement	misstatement	ADJ
fbem-11598	8	17	risk	risk	NOUN
fbem-11598	8	18	and	and	CCONJ
fbem-11598	8	19	inspection	inspection	NOUN
fbem-11598	8	20	risk	risk	NOUN
fbem-11598	8	21	.	.	PUNCT
fbem-11598	9	1	the	the	DET
fbem-11598	9	2	relationship	relationship	NOUN
fbem-11598	9	3	can	can	AUX
fbem-11598	9	4	be	be	AUX
fbem-11598	9	5	described	describe	VERB
fbem-11598	9	6	as	as	ADP
fbem-11598	9	7	:	:	PUNCT
fbem-11598	9	8	audit	audit	NOUN
fbem-11598	9	9	risk	risk	NOUN
fbem-11598	9	10	=	=	PUNCT
fbem-11598	9	11	major	major	ADJ
fbem-11598	9	12	misstatement	misstatement	ADJ
fbem-11598	9	13	risk	risk	NOUN
fbem-11598	9	14	inspection	inspection	NOUN
fbem-11598	9	15	risk	risk	NOUN
fbem-11598	9	16	[	[	X
fbem-11598	9	17	2	2	NUM
fbem-11598	9	18	]	]	PUNCT
fbem-11598	9	19	.	.	PUNCT
fbem-11598	10	1	the	the	DET
fbem-11598	10	2	audit	audit	NOUN
fbem-11598	10	3	risk	risk	NOUN
fbem-11598	10	4	model	model	NOUN
fbem-11598	10	5	provides	provide	VERB
fbem-11598	10	6	direction	direction	NOUN
fbem-11598	10	7	guidance	guidance	NOUN
fbem-11598	10	8	for	for	ADP
fbem-11598	10	9	the	the	DET
fbem-11598	10	10	implementation	implementation	NOUN
fbem-11598	10	11	of	of	ADP
fbem-11598	10	12	the	the	DET
fbem-11598	10	13	audit	audit	NOUN
fbem-11598	10	14	work	work	NOUN
fbem-11598	10	15	,	,	PUNCT
fbem-11598	10	16	and	and	CCONJ
fbem-11598	10	17	ensures	ensure	VERB
fbem-11598	10	18	that	that	SCONJ
fbem-11598	10	19	the	the	DET
fbem-11598	10	20	audit	audit	NOUN
fbem-11598	10	21	work	work	NOUN
fbem-11598	10	22	has	have	VERB
fbem-11598	10	23	clear	clear	ADJ
fbem-11598	10	24	objectives	objective	NOUN
fbem-11598	10	25	,	,	PUNCT
fbem-11598	10	26	reasonable	reasonable	ADJ
fbem-11598	10	27	planning	planning	NOUN
fbem-11598	10	28	,	,	PUNCT
fbem-11598	10	29	appropriate	appropriate	ADJ
fbem-11598	10	30	evaluation	evaluation	NOUN
fbem-11598	10	31	,	,	PUNCT
fbem-11598	10	32	accurate	accurate	ADJ
fbem-11598	10	33	response	response	NOUN
fbem-11598	10	34	,	,	PUNCT
fbem-11598	10	35	reliable	reliable	ADJ
fbem-11598	10	36	evidence	evidence	NOUN
fbem-11598	10	37	and	and	CCONJ
fbem-11598	10	38	reference	reference	NOUN
fbem-11598	10	39	value	value	NOUN
fbem-11598	10	40	.	.	PUNCT
fbem-11598	11	1	through	through	ADP
fbem-11598	11	2	the	the	DET
fbem-11598	11	3	in	in	ADP
fbem-11598	11	4	-	-	PUNCT
fbem-11598	11	5	depth	depth	NOUN
fbem-11598	11	6	analysis	analysis	NOUN
fbem-11598	11	7	of	of	ADP
fbem-11598	11	8	each	each	DET
fbem-11598	11	9	risk	risk	NOUN
fbem-11598	11	10	element	element	NOUN
fbem-11598	11	11	in	in	ADP
fbem-11598	11	12	the	the	DET
fbem-11598	11	13	audit	audit	NOUN
fbem-11598	11	14	risk	risk	NOUN
fbem-11598	11	15	model	model	NOUN
fbem-11598	11	16	,	,	PUNCT
fbem-11598	11	17	the	the	DET
fbem-11598	11	18	key	key	ADJ
fbem-11598	11	19	nodes	node	NOUN
fbem-11598	11	20	of	of	ADP
fbem-11598	11	21	each	each	DET
fbem-11598	11	22	audit	audit	NOUN
fbem-11598	11	23	process	process	NOUN
fbem-11598	11	24	are	be	AUX
fbem-11598	11	25	identified	identify	VERB
fbem-11598	11	26	,	,	PUNCT
fbem-11598	11	27	and	and	CCONJ
fbem-11598	11	28	a	a	DET
fbem-11598	11	29	reasonable	reasonable	ADJ
fbem-11598	11	30	audit	audit	NOUN
fbem-11598	11	31	plan	plan	NOUN
fbem-11598	11	32	is	be	AUX
fbem-11598	11	33	formulated	formulate	VERB
fbem-11598	11	34	and	and	CCONJ
fbem-11598	11	35	the	the	DET
fbem-11598	11	36	specific	specific	ADJ
fbem-11598	11	37	work	work	NOUN
fbem-11598	11	38	is	be	AUX
fbem-11598	11	39	implemented	implement	VERB
fbem-11598	11	40	.	.	PUNCT
fbem-11598	12	1	that	that	PRON
fbem-11598	12	2	is	is	ADV
fbem-11598	12	3	,	,	PUNCT
fbem-11598	12	4	the	the	DET
fbem-11598	12	5	audit	audit	NOUN
fbem-11598	12	6	risk	risk	NOUN
fbem-11598	12	7	model	model	NOUN
fbem-11598	12	8	is	be	AUX
fbem-11598	12	9	the	the	DET
fbem-11598	12	10	basis	basis	NOUN
fbem-11598	12	11	of	of	ADP
fbem-11598	12	12	the	the	DET
fbem-11598	12	13	overall	overall	ADJ
fbem-11598	12	14	framework	framework	NOUN
fbem-11598	12	15	and	and	CCONJ
fbem-11598	12	16	implementation	implementation	NOUN
fbem-11598	12	17	process	process	NOUN
fbem-11598	12	18	of	of	ADP
fbem-11598	12	19	the	the	DET
fbem-11598	12	20	audit	audit	NOUN
fbem-11598	12	21	.	.	PUNCT
fbem-11598	13	1	only	only	ADV
fbem-11598	13	2	after	after	ADP
fbem-11598	13	3	clarifying	clarify	VERB
fbem-11598	13	4	the	the	DET
fbem-11598	13	5	impact	impact	NOUN
fbem-11598	13	6	of	of	ADP
fbem-11598	13	7	the	the	DET
fbem-11598	13	8	audit	audit	NOUN
fbem-11598	13	9	risk	risk	NOUN
fbem-11598	13	10	model	model	NOUN
fbem-11598	13	11	on	on	ADP
fbem-11598	13	12	the	the	DET
fbem-11598	13	13	audit	audit	NOUN
fbem-11598	13	14	framework	framework	NOUN
fbem-11598	13	15	,	,	PUNCT
fbem-11598	13	16	can	can	AUX
fbem-11598	13	17	the	the	DET
fbem-11598	13	18	audit	audit	NOUN
fbem-11598	13	19	work	work	NOUN
fbem-11598	13	20	be	be	AUX
fbem-11598	13	21	carried	carry	VERB
fbem-11598	13	22	out	out	ADP
fbem-11598	13	23	smoothly	smoothly	ADV
fbem-11598	13	24	[	[	X
fbem-11598	13	25	3	3	NUM
fbem-11598	13	26	,	,	PUNCT
fbem-11598	13	27	19	19	NUM
fbem-11598	13	28	]	]	PUNCT
fbem-11598	13	29	.	.	PUNCT
fbem-11598	14	1	1.2	1.2	NUM
fbem-11598	14	2	.	.	PUNCT
fbem-11598	15	1	the	the	DET
fbem-11598	15	2	impact	impact	NOUN
fbem-11598	15	3	of	of	ADP
fbem-11598	15	4	big	big	ADJ
fbem-11598	15	5	data	datum	NOUN
fbem-11598	15	6	technology	technology	NOUN
fbem-11598	15	7	on	on	ADP
fbem-11598	15	8	the	the	DET
fbem-11598	15	9	audit	audit	NOUN
fbem-11598	15	10	risk	risk	NOUN
fbem-11598	15	11	model	model	NOUN
fbem-11598	15	12	in	in	ADP
fbem-11598	15	13	the	the	DET
fbem-11598	15	14	current	current	ADJ
fbem-11598	15	15	environment	environment	NOUN
fbem-11598	15	16	where	where	SCONJ
fbem-11598	15	17	big	big	ADJ
fbem-11598	15	18	data	datum	NOUN
fbem-11598	15	19	is	be	AUX
fbem-11598	15	20	widely	widely	ADV
fbem-11598	15	21	used	use	VERB
fbem-11598	15	22	,	,	PUNCT
fbem-11598	15	23	no	no	PRON
fbem-11598	15	24	both	both	DET
fbem-11598	15	25	companies	company	NOUN
fbem-11598	15	26	and	and	CCONJ
fbem-11598	15	27	auditors	auditor	NOUN
fbem-11598	15	28	are	be	AUX
fbem-11598	15	29	influenced	influence	VERB
fbem-11598	15	30	by	by	ADP
fbem-11598	15	31	big	big	ADJ
fbem-11598	15	32	data	datum	NOUN
fbem-11598	15	33	technology	technology	NOUN
fbem-11598	15	34	.	.	PUNCT
fbem-11598	16	1	on	on	ADP
fbem-11598	16	2	the	the	DET
fbem-11598	16	3	one	one	NUM
fbem-11598	16	4	hand	hand	NOUN
fbem-11598	16	5	,	,	PUNCT
fbem-11598	16	6	enterprises	enterprise	NOUN
fbem-11598	16	7	use	use	VERB
fbem-11598	16	8	big	big	ADJ
fbem-11598	16	9	data	datum	NOUN
fbem-11598	16	10	technology	technology	NOUN
fbem-11598	16	11	to	to	PART
fbem-11598	16	12	transform	transform	VERB
fbem-11598	16	13	traditional	traditional	ADJ
fbem-11598	16	14	paper	paper	NOUN
fbem-11598	16	15	vouchers	voucher	NOUN
fbem-11598	16	16	into	into	ADP
fbem-11598	16	17	virtual	virtual	ADJ
fbem-11598	16	18	electronic	electronic	ADJ
fbem-11598	16	19	information	information	NOUN
fbem-11598	16	20	,	,	PUNCT
fbem-11598	16	21	which	which	PRON
fbem-11598	16	22	affects	affect	VERB
fbem-11598	16	23	the	the	DET
fbem-11598	16	24	quality	quality	NOUN
fbem-11598	16	25	of	of	ADP
fbem-11598	16	26	audit	audit	NOUN
fbem-11598	16	27	objects	object	NOUN
fbem-11598	16	28	;	;	PUNCT
fbem-11598	16	29	on	on	ADP
fbem-11598	16	30	the	the	DET
fbem-11598	16	31	other	other	ADJ
fbem-11598	16	32	hand	hand	NOUN
fbem-11598	16	33	,	,	PUNCT
fbem-11598	16	34	auditors	auditor	NOUN
fbem-11598	16	35	also	also	ADV
fbem-11598	16	36	begin	begin	VERB
fbem-11598	16	37	to	to	PART
fbem-11598	16	38	use	use	VERB
fbem-11598	16	39	big	big	ADJ
fbem-11598	16	40	data	datum	NOUN
fbem-11598	16	41	technology	technology	NOUN
fbem-11598	16	42	to	to	PART
fbem-11598	16	43	organize	organize	VERB
fbem-11598	16	44	and	and	CCONJ
fbem-11598	16	45	analyze	analyze	VERB
fbem-11598	16	46	data	datum	NOUN
fbem-11598	16	47	of	of	ADP
fbem-11598	16	48	audit	audit	NOUN
fbem-11598	16	49	objects	object	NOUN
fbem-11598	16	50	.	.	PUNCT
fbem-11598	17	1	therefore	therefore	ADV
fbem-11598	17	2	,	,	PUNCT
fbem-11598	17	3	this	this	DET
fbem-11598	17	4	paper	paper	NOUN
fbem-11598	17	5	combs	comb	VERB
fbem-11598	17	6	the	the	DET
fbem-11598	17	7	traditional	traditional	ADJ
fbem-11598	17	8	audit	audit	NOUN
fbem-11598	17	9	risk	risk	NOUN
fbem-11598	17	10	model	model	NOUN
fbem-11598	17	11	again	again	ADV
fbem-11598	17	12	,	,	PUNCT
fbem-11598	17	13	and	and	CCONJ
fbem-11598	17	14	adds	add	VERB
fbem-11598	17	15	the	the	DET
fbem-11598	17	16	fourth	fourth	ADJ
fbem-11598	17	17	independent	independent	ADJ
fbem-11598	17	18	risk	risk	NOUN
fbem-11598	17	19	element	element	NOUN
fbem-11598	17	20	,	,	PUNCT
fbem-11598	17	21	"	"	PUNCT
fbem-11598	17	22	big	big	ADJ
fbem-11598	17	23	data	datum	NOUN
fbem-11598	17	24	technology	technology	NOUN
fbem-11598	17	25	risk	risk	NOUN
fbem-11598	17	26	"	"	PUNCT
fbem-11598	17	27	.	.	PUNCT
fbem-11598	18	1	at	at	ADP
fbem-11598	18	2	the	the	DET
fbem-11598	18	3	same	same	ADJ
fbem-11598	18	4	time	time	NOUN
fbem-11598	18	5	,	,	PUNCT
fbem-11598	18	6	the	the	DET
fbem-11598	18	7	risk	risk	NOUN
fbem-11598	18	8	of	of	ADP
fbem-11598	18	9	major	major	ADJ
fbem-11598	18	10	misstatement	misstatement	NOUN
fbem-11598	18	11	is	be	AUX
fbem-11598	18	12	decomposed	decompose	VERB
fbem-11598	18	13	into	into	ADP
fbem-11598	18	14	fixed	fix	VERB
fbem-11598	18	15	risk	risk	NOUN
fbem-11598	18	16	and	and	CCONJ
fbem-11598	18	17	control	control	NOUN
fbem-11598	18	18	wind	wind	NOUN
fbem-11598	18	19	and	and	CCONJ
fbem-11598	18	20	risk	risk	NOUN
fbem-11598	18	21	again	again	ADV
fbem-11598	18	22	,	,	PUNCT
fbem-11598	18	23	and	and	CCONJ
fbem-11598	18	24	the	the	DET
fbem-11598	18	25	big	big	ADJ
fbem-11598	18	26	data	data	NOUN
fbem-11598	18	27	audit	audit	NOUN
fbem-11598	18	28	risk	risk	NOUN
fbem-11598	18	29	model	model	NOUN
fbem-11598	18	30	is	be	AUX
fbem-11598	18	31	reconstructed	reconstruct	VERB
fbem-11598	18	32	accordingly	accordingly	ADV
fbem-11598	18	33	,	,	PUNCT
fbem-11598	18	34	namely	namely	ADV
fbem-11598	18	35	[	[	X
fbem-11598	18	36	4	4	NUM
fbem-11598	18	37	]	]	PUNCT
fbem-11598	18	38	:	:	PUNCT
fbem-11598	18	39	audit	audit	NOUN
fbem-11598	18	40	risk	risk	NOUN
fbem-11598	18	41	=	=	SYM
fbem-11598	18	42	fixed	fix	VERB
fbem-11598	18	43	risk	risk	NOUN
fbem-11598	18	44	control	control	NOUN
fbem-11598	18	45	risk	risk	NOUN
fbem-11598	18	46	,	,	PUNCT
fbem-11598	18	47	big	big	ADJ
fbem-11598	18	48	data	datum	NOUN
fbem-11598	18	49	technology	technology	NOUN
fbem-11598	18	50	risk	risk	NOUN
fbem-11598	18	51	inspection	inspection	NOUN
fbem-11598	18	52	risk	risk	NOUN
fbem-11598	18	53	1.3	1.3	NUM
fbem-11598	18	54	.	.	PUNCT
fbem-11598	19	1	the	the	DET
fbem-11598	19	2	new	new	ADJ
fbem-11598	19	3	connotation	connotation	NOUN
fbem-11598	19	4	of	of	ADP
fbem-11598	19	5	the	the	DET
fbem-11598	19	6	four	four	NUM
fbem-11598	19	7	risk	risk	NOUN
fbem-11598	19	8	elements	element	NOUN
fbem-11598	19	9	in	in	ADP
fbem-11598	19	10	the	the	DET
fbem-11598	19	11	big	big	ADJ
fbem-11598	19	12	data	datum	NOUN
fbem-11598	19	13	audit	audit	NOUN
fbem-11598	19	14	risk	risk	NOUN
fbem-11598	19	15	model	model	NOUN
fbem-11598	19	16	based	base	VERB
fbem-11598	19	17	on	on	ADP
fbem-11598	19	18	the	the	DET
fbem-11598	19	19	new	new	ADJ
fbem-11598	19	20	characteristics	characteristic	NOUN
fbem-11598	19	21	and	and	CCONJ
fbem-11598	19	22	new	new	ADJ
fbem-11598	19	23	changes	change	NOUN
fbem-11598	19	24	of	of	ADP
fbem-11598	19	25	the	the	DET
fbem-11598	19	26	"	"	PUNCT
fbem-11598	19	27	audit	audit	NOUN
fbem-11598	19	28	risk	risk	NOUN
fbem-11598	19	29	model	model	NOUN
fbem-11598	19	30	"	"	PUNCT
fbem-11598	19	31	in	in	ADP
fbem-11598	19	32	the	the	DET
fbem-11598	19	33	big	big	ADJ
fbem-11598	19	34	data	datum	NOUN
fbem-11598	19	35	environment	environment	NOUN
fbem-11598	19	36	,	,	PUNCT
fbem-11598	19	37	it	it	PRON
fbem-11598	19	38	can	can	AUX
fbem-11598	19	39	be	be	AUX
fbem-11598	19	40	found	find	VERB
fbem-11598	19	41	that	that	SCONJ
fbem-11598	19	42	the	the	DET
fbem-11598	19	43	big	big	ADJ
fbem-11598	19	44	data	datum	NOUN
fbem-11598	19	45	technology	technology	NOUN
fbem-11598	19	46	enriches	enrich	VERB
fbem-11598	19	47	the	the	DET
fbem-11598	19	48	connotation	connotation	NOUN
fbem-11598	19	49	of	of	ADP
fbem-11598	19	50	the	the	DET
fbem-11598	19	51	four	four	NUM
fbem-11598	19	52	risk	risk	NOUN
fbem-11598	19	53	elements	element	NOUN
fbem-11598	19	54	,	,	PUNCT
fbem-11598	19	55	which	which	PRON
fbem-11598	19	56	are	be	AUX
fbem-11598	19	57	respectively	respectively	ADV
fbem-11598	19	58	[	[	X
fbem-11598	19	59	5	5	NUM
fbem-11598	19	60	-	-	SYM
fbem-11598	19	61	8	8	NUM
fbem-11598	19	62	,	,	PUNCT
fbem-11598	19	63	20	20	NUM
fbem-11598	19	64	]	]	PUNCT
fbem-11598	19	65	:	:	PUNCT
fbem-11598	19	66	first	first	ADV
fbem-11598	19	67	,	,	PUNCT
fbem-11598	19	68	the	the	DET
fbem-11598	19	69	volume	volume	NOUN
fbem-11598	19	70	of	of	ADP
fbem-11598	19	71	business	business	NOUN
fbem-11598	19	72	increased	increase	VERB
fbem-11598	19	73	risk	risk	NOUN
fbem-11598	19	74	,	,	PUNCT
fbem-11598	19	75	wrong	wrong	ADJ
fbem-11598	19	76	account	account	NOUN
fbem-11598	19	77	hidden	hide	VERB
fbem-11598	19	78	risk	risk	NOUN
fbem-11598	19	79	and	and	CCONJ
fbem-11598	19	80	other	other	ADJ
fbem-11598	19	81	inherent	inherent	ADJ
fbem-11598	19	82	risks	risk	NOUN
fbem-11598	19	83	.	.	PUNCT
fbem-11598	20	1	second	second	ADJ
fbem-11598	20	2	,	,	PUNCT
fbem-11598	20	3	information	information	NOUN
fbem-11598	20	4	storage	storage	NOUN
fbem-11598	20	5	,	,	PUNCT
fbem-11598	20	6	reporting	reporting	NOUN
fbem-11598	20	7	,	,	PUNCT
fbem-11598	20	8	maintenance	maintenance	NOUN
fbem-11598	20	9	and	and	CCONJ
fbem-11598	20	10	other	other	ADJ
fbem-11598	20	11	control	control	NOUN
fbem-11598	20	12	risks	risk	NOUN
fbem-11598	20	13	.	.	PUNCT
fbem-11598	21	1	third	third	ADJ
fbem-11598	21	2	,	,	PUNCT
fbem-11598	21	3	the	the	DET
fbem-11598	21	4	risks	risk	NOUN
fbem-11598	21	5	such	such	ADJ
fbem-11598	21	6	as	as	ADP
fbem-11598	21	7	data	data	NOUN
fbem-11598	21	8	processing	processing	NOUN
fbem-11598	21	9	,	,	PUNCT
fbem-11598	21	10	forensics	forensic	NOUN
fbem-11598	21	11	and	and	CCONJ
fbem-11598	21	12	application	application	NOUN
fbem-11598	21	13	of	of	ADP
fbem-11598	21	14	big	big	ADJ
fbem-11598	21	15	data	datum	NOUN
fbem-11598	21	16	technology	technology	NOUN
fbem-11598	21	17	.	.	PUNCT
fbem-11598	22	1	fourth	fourth	ADJ
fbem-11598	22	2	,	,	PUNCT
fbem-11598	22	3	information	information	NOUN
fbem-11598	22	4	screening	screening	NOUN
fbem-11598	22	5	,	,	PUNCT
fbem-11598	22	6	audit	audit	NOUN
fbem-11598	22	7	target	target	NOUN
fbem-11598	22	8	fuzzy	fuzzy	ADJ
fbem-11598	22	9	,	,	PUNCT
fbem-11598	22	10	audit	audit	NOUN
fbem-11598	22	11	scope	scope	NOUN
fbem-11598	22	12	expansion	expansion	NOUN
fbem-11598	22	13	and	and	CCONJ
fbem-11598	22	14	other	other	ADJ
fbem-11598	22	15	inspection	inspection	NOUN
fbem-11598	22	16	risks	risk	NOUN
fbem-11598	22	17	.	.	PUNCT
fbem-11598	23	1	these	these	DET
fbem-11598	23	2	new	new	ADJ
fbem-11598	23	3	connotations	connotation	NOUN
fbem-11598	23	4	directly	directly	ADV
fbem-11598	23	5	affect	affect	VERB
fbem-11598	23	6	the	the	DET
fbem-11598	23	7	implementation	implementation	NOUN
fbem-11598	23	8	process	process	NOUN
fbem-11598	23	9	of	of	ADP
fbem-11598	23	10	big	big	ADJ
fbem-11598	23	11	data	datum	NOUN
fbem-11598	23	12	audit	audit	NOUN
fbem-11598	23	13	work	work	NOUN
fbem-11598	23	14	.	.	PUNCT
fbem-11598	24	1	2	2	X
fbem-11598	24	2	.	.	X
fbem-11598	24	3	the	the	DET
fbem-11598	24	4	impact	impact	NOUN
fbem-11598	24	5	of	of	ADP
fbem-11598	24	6	the	the	DET
fbem-11598	24	7	big	big	ADJ
fbem-11598	24	8	data	datum	NOUN
fbem-11598	24	9	audit	audit	NOUN
fbem-11598	24	10	risk	risk	NOUN
fbem-11598	24	11	model	model	NOUN
fbem-11598	24	12	on	on	ADP
fbem-11598	24	13	the	the	DET
fbem-11598	24	14	audit	audit	NOUN
fbem-11598	24	15	implementation	implementation	NOUN
fbem-11598	24	16	process	process	NOUN
fbem-11598	24	17	by	by	ADP
fbem-11598	24	18	constructing	construct	VERB
fbem-11598	24	19	the	the	DET
fbem-11598	24	20	big	big	ADJ
fbem-11598	24	21	data	datum	NOUN
fbem-11598	24	22	audit	audit	NOUN
fbem-11598	24	23	risk	risk	NOUN
fbem-11598	24	24	model	model	NOUN
fbem-11598	24	25	,	,	PUNCT
fbem-11598	24	26	this	this	DET
fbem-11598	24	27	paper	paper	NOUN
fbem-11598	24	28	decomposes	decompose	VERB
fbem-11598	24	29	the	the	DET
fbem-11598	24	30	audit	audit	NOUN
fbem-11598	24	31	risk	risk	NOUN
fbem-11598	24	32	from	from	ADP
fbem-11598	24	33	the	the	DET
fbem-11598	24	34	perspective	perspective	NOUN
fbem-11598	24	35	of	of	ADP
fbem-11598	24	36	four	four	NUM
fbem-11598	24	37	risk	risk	NOUN
fbem-11598	24	38	elements	element	NOUN
fbem-11598	24	39	,	,	PUNCT
fbem-11598	24	40	and	and	CCONJ
fbem-11598	24	41	combines	combine	VERB
fbem-11598	24	42	with	with	ADP
fbem-11598	24	43	the	the	DET
fbem-11598	24	44	aforementioned	aforementioned	ADJ
fbem-11598	24	45	"	"	PUNCT
fbem-11598	24	46	new	new	ADJ
fbem-11598	24	47	connotation	connotation	NOUN
fbem-11598	24	48	of	of	ADP
fbem-11598	24	49	the	the	DET
fbem-11598	24	50	four	four	NUM
fbem-11598	24	51	risk	risk	NOUN
fbem-11598	24	52	elements	element	NOUN
fbem-11598	24	53	"	"	PUNCT
fbem-11598	24	54	,	,	PUNCT
fbem-11598	24	55	and	and	CCONJ
fbem-11598	24	56	further	further	ADJ
fbem-11598	24	57	sorts	sort	NOUN
fbem-11598	24	58	out	out	ADP
fbem-11598	24	59	its	its	PRON
fbem-11598	24	60	impact	impact	NOUN
fbem-11598	24	61	on	on	ADP
fbem-11598	24	62	the	the	DET
fbem-11598	24	63	audit	audit	NOUN
fbem-11598	24	64	implementation	implementation	NOUN
fbem-11598	24	65	process	process	NOUN
fbem-11598	24	66	.	.	PUNCT
fbem-11598	25	1	in	in	ADP
fbem-11598	25	2	detail	detail	NOUN
fbem-11598	25	3	,	,	PUNCT
fbem-11598	25	4	in	in	ADP
fbem-11598	25	5	accordance	accordance	NOUN
fbem-11598	25	6	with	with	ADP
fbem-11598	25	7	the	the	DET
fbem-11598	25	8	implementation	implementation	NOUN
fbem-11598	25	9	order	order	NOUN
fbem-11598	25	10	of	of	ADP
fbem-11598	25	11	the	the	DET
fbem-11598	25	12	audit	audit	NOUN
fbem-11598	25	13	implementation	implementation	NOUN
fbem-11598	25	14	process	process	NOUN
fbem-11598	25	15	,	,	PUNCT
fbem-11598	25	16	there	there	PRON
fbem-11598	25	17	are	be	VERB
fbem-11598	25	18	four	four	NUM
fbem-11598	25	19	stages	stage	NOUN
fbem-11598	25	20	:	:	PUNCT
fbem-11598	25	21	the	the	DET
fbem-11598	25	22	setting	setting	NOUN
fbem-11598	25	23	of	of	ADP
fbem-11598	25	24	audit	audit	NOUN
fbem-11598	25	25	objectives	objective	NOUN
fbem-11598	25	26	,	,	PUNCT
fbem-11598	25	27	the	the	DET
fbem-11598	25	28	identification	identification	NOUN
fbem-11598	25	29	and	and	CCONJ
fbem-11598	25	30	evaluation	evaluation	NOUN
fbem-11598	25	31	of	of	ADP
fbem-11598	25	32	audit	audit	NOUN
fbem-11598	25	33	risks	risk	NOUN
fbem-11598	25	34	,	,	PUNCT
fbem-11598	25	35	the	the	DET
fbem-11598	25	36	formulation	formulation	NOUN
fbem-11598	25	37	of	of	ADP
fbem-11598	25	38	audit	audit	NOUN
fbem-11598	25	39	plans	plan	NOUN
fbem-11598	25	40	,	,	PUNCT
fbem-11598	25	41	and	and	CCONJ
fbem-11598	25	42	the	the	DET
fbem-11598	25	43	response	response	NOUN
fbem-11598	25	44	of	of	ADP
fbem-11598	25	45	audit	audit	NOUN
fbem-11598	25	46	risks	risk	NOUN
fbem-11598	25	47	.	.	PUNCT
fbem-11598	26	1	on	on	ADP
fbem-11598	26	2	this	this	DET
fbem-11598	26	3	basis	basis	NOUN
fbem-11598	26	4	,	,	PUNCT
fbem-11598	26	5	we	we	PRON
fbem-11598	26	6	analyze	analyze	VERB
fbem-11598	26	7	and	and	CCONJ
fbem-11598	26	8	explore	explore	VERB
fbem-11598	26	9	the	the	DET
fbem-11598	26	10	specific	specific	ADJ
fbem-11598	26	11	impact	impact	NOUN
fbem-11598	26	12	of	of	ADP
fbem-11598	26	13	big	big	ADJ
fbem-11598	26	14	data	datum	NOUN
fbem-11598	26	15	audit	audit	NOUN
fbem-11598	26	16	model	model	NOUN
fbem-11598	26	17	on	on	ADP
fbem-11598	26	18	the	the	DET
fbem-11598	26	19	four	four	NUM
fbem-11598	26	20	stages	stage	NOUN
fbem-11598	26	21	of	of	ADP
fbem-11598	26	22	the	the	DET
fbem-11598	26	23	implementation	implementation	NOUN
fbem-11598	26	24	process	process	NOUN
fbem-11598	26	25	,	,	PUNCT
fbem-11598	26	26	and	and	CCONJ
fbem-11598	26	27	illustrate	illustrate	VERB
fbem-11598	26	28	the	the	DET
fbem-11598	26	29	corresponding	corresponding	ADJ
fbem-11598	26	30	changes	change	NOUN
fbem-11598	26	31	in	in	ADP
fbem-11598	26	32	audit	audit	NOUN
fbem-11598	26	33	practice	practice	NOUN
fbem-11598	26	34	,	,	PUNCT
fbem-11598	26	35	so	so	SCONJ
fbem-11598	26	36	as	as	SCONJ
fbem-11598	26	37	to	to	PART
fbem-11598	26	38	provide	provide	VERB
fbem-11598	26	39	thinking	thinking	NOUN
fbem-11598	26	40	guidance	guidance	NOUN
fbem-11598	26	41	and	and	CCONJ
fbem-11598	26	42	solutions	solution	NOUN
fbem-11598	26	43	for	for	ADP
fbem-11598	26	44	the	the	DET
fbem-11598	26	45	actual	actual	ADJ
fbem-11598	26	46	implementation	implementation	NOUN
fbem-11598	26	47	of	of	ADP
fbem-11598	26	48	big	big	ADJ
fbem-11598	26	49	data	datum	NOUN
fbem-11598	26	50	audit	audit	NOUN
fbem-11598	26	51	[	[	X
fbem-11598	26	52	9	9	NUM
fbem-11598	26	53	]	]	PUNCT
fbem-11598	26	54	.	.	PUNCT
fbem-11598	27	1	24	24	NUM
fbem-11598	27	2	2.1	2.1	NUM
fbem-11598	27	3	.	.	PUNCT
fbem-11598	28	1	big	big	ADJ
fbem-11598	28	2	data	datum	NOUN
fbem-11598	28	3	audit	audit	NOUN
fbem-11598	28	4	target	target	NOUN
fbem-11598	28	5	setting	set	VERB
fbem-11598	28	6	the	the	DET
fbem-11598	28	7	influence	influence	NOUN
fbem-11598	28	8	of	of	ADP
fbem-11598	28	9	big	big	ADJ
fbem-11598	28	10	data	datum	NOUN
fbem-11598	28	11	technology	technology	NOUN
fbem-11598	28	12	on	on	ADP
fbem-11598	28	13	audit	audit	NOUN
fbem-11598	28	14	objectives	objective	NOUN
fbem-11598	28	15	is	be	AUX
fbem-11598	28	16	reflected	reflect	VERB
fbem-11598	28	17	in	in	ADP
fbem-11598	28	18	the	the	DET
fbem-11598	28	19	"	"	PUNCT
fbem-11598	28	20	carrier	carrier	NOUN
fbem-11598	28	21	of	of	ADP
fbem-11598	28	22	audit	audit	NOUN
fbem-11598	28	23	object	object	NOUN
fbem-11598	28	24	"	"	PUNCT
fbem-11598	28	25	,	,	PUNCT
fbem-11598	28	26	that	that	ADV
fbem-11598	28	27	is	is	ADV
fbem-11598	28	28	,	,	PUNCT
fbem-11598	28	29	"	"	PUNCT
fbem-11598	28	30	data	datum	NOUN
fbem-11598	28	31	"	"	PUNCT
fbem-11598	28	32	.	.	PUNCT
fbem-11598	29	1	due	due	ADP
fbem-11598	29	2	to	to	ADP
fbem-11598	29	3	the	the	DET
fbem-11598	29	4	virtualization	virtualization	NOUN
fbem-11598	29	5	of	of	ADP
fbem-11598	29	6	traditional	traditional	ADJ
fbem-11598	29	7	paper	paper	NOUN
fbem-11598	29	8	vouchers	voucher	NOUN
fbem-11598	29	9	,	,	PUNCT
fbem-11598	29	10	the	the	DET
fbem-11598	29	11	object	object	NOUN
fbem-11598	29	12	of	of	ADP
fbem-11598	29	13	audit	audit	NOUN
fbem-11598	29	14	has	have	AUX
fbem-11598	29	15	gradually	gradually	ADV
fbem-11598	29	16	changed	change	VERB
fbem-11598	29	17	from	from	ADP
fbem-11598	29	18	paper	paper	NOUN
fbem-11598	29	19	vouchers	voucher	NOUN
fbem-11598	29	20	to	to	ADP
fbem-11598	29	21	virtual	virtual	ADJ
fbem-11598	29	22	data	datum	NOUN
fbem-11598	29	23	.	.	PUNCT
fbem-11598	30	1	this	this	PRON
fbem-11598	30	2	means	mean	VERB
fbem-11598	30	3	that	that	SCONJ
fbem-11598	30	4	the	the	DET
fbem-11598	30	5	object	object	NOUN
fbem-11598	30	6	of	of	ADP
fbem-11598	30	7	the	the	DET
fbem-11598	30	8	audit	audit	NOUN
fbem-11598	30	9	is	be	AUX
fbem-11598	30	10	no	no	ADV
fbem-11598	30	11	longer	long	ADV
fbem-11598	30	12	"	"	PUNCT
fbem-11598	30	13	firsthand	firsthand	ADJ
fbem-11598	30	14	evidence	evidence	NOUN
fbem-11598	30	15	"	"	PUNCT
fbem-11598	30	16	,	,	PUNCT
fbem-11598	30	17	but	but	CCONJ
fbem-11598	30	18	the	the	DET
fbem-11598	30	19	electronic	electronic	ADJ
fbem-11598	30	20	information	information	NOUN
fbem-11598	30	21	converted	convert	VERB
fbem-11598	30	22	and	and	CCONJ
fbem-11598	30	23	uploaded	upload	VERB
fbem-11598	30	24	by	by	ADP
fbem-11598	30	25	the	the	DET
fbem-11598	30	26	enterprise	enterprise	NOUN
fbem-11598	30	27	,	,	PUNCT
fbem-11598	30	28	making	make	VERB
fbem-11598	30	29	the	the	DET
fbem-11598	30	30	audit	audit	NOUN
fbem-11598	30	31	has	have	VERB
fbem-11598	30	32	to	to	PART
fbem-11598	30	33	consider	consider	VERB
fbem-11598	30	34	the	the	DET
fbem-11598	30	35	potential	potential	ADJ
fbem-11598	30	36	risks	risk	NOUN
fbem-11598	30	37	in	in	ADP
fbem-11598	30	38	the	the	DET
fbem-11598	30	39	conversion	conversion	NOUN
fbem-11598	30	40	process	process	NOUN
fbem-11598	30	41	.	.	PUNCT
fbem-11598	31	1	this	this	DET
fbem-11598	31	2	potential	potential	ADJ
fbem-11598	31	3	risk	risk	NOUN
fbem-11598	31	4	reflects	reflect	VERB
fbem-11598	31	5	:	:	PUNCT
fbem-11598	31	6	the	the	DET
fbem-11598	31	7	authenticity	authenticity	NOUN
fbem-11598	31	8	of	of	ADP
fbem-11598	31	9	the	the	DET
fbem-11598	31	10	data	datum	NOUN
fbem-11598	31	11	,	,	PUNCT
fbem-11598	31	12	the	the	DET
fbem-11598	31	13	degree	degree	NOUN
fbem-11598	31	14	of	of	ADP
fbem-11598	31	15	reliability	reliability	NOUN
fbem-11598	31	16	,	,	PUNCT
fbem-11598	31	17	the	the	DET
fbem-11598	31	18	correlation	correlation	NOUN
fbem-11598	31	19	with	with	ADP
fbem-11598	31	20	specific	specific	ADJ
fbem-11598	31	21	matters	matter	NOUN
fbem-11598	31	22	,	,	PUNCT
fbem-11598	31	23	and	and	CCONJ
fbem-11598	31	24	the	the	DET
fbem-11598	31	25	security	security	NOUN
fbem-11598	31	26	degree	degree	NOUN
fbem-11598	31	27	of	of	ADP
fbem-11598	31	28	the	the	DET
fbem-11598	31	29	data	datum	NOUN
fbem-11598	31	30	storage	storage	NOUN
fbem-11598	31	31	and	and	CCONJ
fbem-11598	31	32	maintenance	maintenance	NOUN
fbem-11598	31	33	.	.	PUNCT
fbem-11598	32	1	it	it	PRON
fbem-11598	32	2	can	can	AUX
fbem-11598	32	3	be	be	AUX
fbem-11598	32	4	said	say	VERB
fbem-11598	32	5	that	that	SCONJ
fbem-11598	32	6	the	the	DET
fbem-11598	32	7	big	big	ADJ
fbem-11598	32	8	data	data	NOUN
fbem-11598	32	9	audit	audit	NOUN
fbem-11598	32	10	has	have	AUX
fbem-11598	32	11	added	add	VERB
fbem-11598	32	12	a	a	DET
fbem-11598	32	13	new	new	ADJ
fbem-11598	32	14	audit	audit	NOUN
fbem-11598	32	15	goal	goal	NOUN
fbem-11598	32	16	:	:	PUNCT
fbem-11598	32	17	to	to	PART
fbem-11598	32	18	review	review	VERB
fbem-11598	32	19	the	the	DET
fbem-11598	32	20	authenticity	authenticity	NOUN
fbem-11598	32	21	,	,	PUNCT
fbem-11598	32	22	reliability	reliability	NOUN
fbem-11598	32	23	,	,	PUNCT
fbem-11598	32	24	effectiveness	effectiveness	NOUN
fbem-11598	32	25	and	and	CCONJ
fbem-11598	32	26	security	security	NOUN
fbem-11598	32	27	of	of	ADP
fbem-11598	32	28	enterprise	enterprise	NOUN
fbem-11598	32	29	data	datum	NOUN
fbem-11598	32	30	,	,	PUNCT
fbem-11598	32	31	and	and	CCONJ
fbem-11598	32	32	the	the	DET
fbem-11598	32	33	application	application	NOUN
fbem-11598	32	34	of	of	ADP
fbem-11598	32	35	enterprise	enterprise	NOUN
fbem-11598	32	36	big	big	ADJ
fbem-11598	32	37	data	datum	NOUN
fbem-11598	32	38	technology	technology	NOUN
fbem-11598	32	39	.	.	PUNCT
fbem-11598	33	1	make	make	VERB
fbem-11598	33	2	comments	comment	NOUN
fbem-11598	33	3	and	and	CCONJ
fbem-11598	33	4	make	make	VERB
fbem-11598	33	5	comments.details	comments.detail	NOUN
fbem-11598	33	6	are	be	AUX
fbem-11598	33	7	as	as	SCONJ
fbem-11598	33	8	follows	follow	VERB
fbem-11598	33	9	:	:	PUNCT
fbem-11598	33	10	(	(	PUNCT
fbem-11598	33	11	1	1	X
fbem-11598	33	12	)	)	PUNCT
fbem-11598	33	13	authenticity	authenticity	NOUN
fbem-11598	33	14	and	and	CCONJ
fbem-11598	33	15	reliability	reliability	NOUN
fbem-11598	33	16	mainly	mainly	ADV
fbem-11598	33	17	audit	audit	VERB
fbem-11598	33	18	the	the	DET
fbem-11598	33	19	source	source	NOUN
fbem-11598	33	20	and	and	CCONJ
fbem-11598	33	21	process	process	NOUN
fbem-11598	33	22	of	of	ADP
fbem-11598	33	23	data	datum	NOUN
fbem-11598	33	24	and	and	CCONJ
fbem-11598	33	25	give	give	VERB
fbem-11598	33	26	audit	audit	NOUN
fbem-11598	33	27	opinions	opinion	NOUN
fbem-11598	33	28	.	.	PUNCT
fbem-11598	34	1	(	(	PUNCT
fbem-11598	34	2	2	2	X
fbem-11598	34	3	)	)	PUNCT
fbem-11598	34	4	effectiveness	effectiveness	NOUN
fbem-11598	34	5	is	be	AUX
fbem-11598	34	6	mainly	mainly	ADV
fbem-11598	34	7	used	use	VERB
fbem-11598	34	8	to	to	PART
fbem-11598	34	9	audit	audit	VERB
fbem-11598	34	10	the	the	DET
fbem-11598	34	11	effect	effect	NOUN
fbem-11598	34	12	of	of	ADP
fbem-11598	34	13	data	datum	NOUN
fbem-11598	34	14	supporting	support	VERB
fbem-11598	34	15	information	information	NOUN
fbem-11598	34	16	users	user	NOUN
fbem-11598	34	17	and	and	CCONJ
fbem-11598	34	18	express	express	VERB
fbem-11598	34	19	audit	audit	NOUN
fbem-11598	34	20	opinions	opinion	NOUN
fbem-11598	34	21	.	.	PUNCT
fbem-11598	35	1	(	(	PUNCT
fbem-11598	35	2	3	3	X
fbem-11598	35	3	)	)	PUNCT
fbem-11598	35	4	security	security	NOUN
fbem-11598	35	5	is	be	AUX
fbem-11598	35	6	to	to	PART
fbem-11598	35	7	audit	audit	VERB
fbem-11598	35	8	the	the	DET
fbem-11598	35	9	security	security	NOUN
fbem-11598	35	10	of	of	ADP
fbem-11598	35	11	enterprise	enterprise	NOUN
fbem-11598	35	12	big	big	ADJ
fbem-11598	35	13	data	datum	NOUN
fbem-11598	35	14	flow	flow	NOUN
fbem-11598	35	15	and	and	CCONJ
fbem-11598	35	16	express	express	VERB
fbem-11598	35	17	audit	audit	NOUN
fbem-11598	35	18	opinions	opinion	NOUN
fbem-11598	35	19	.	.	PUNCT
fbem-11598	36	1	2.2	2.2	NUM
fbem-11598	36	2	.	.	PUNCT
fbem-11598	36	3	identification	identification	NOUN
fbem-11598	36	4	and	and	CCONJ
fbem-11598	36	5	assessment	assessment	NOUN
fbem-11598	36	6	of	of	ADP
fbem-11598	36	7	big	big	ADJ
fbem-11598	36	8	data	datum	NOUN
fbem-11598	36	9	audit	audit	NOUN
fbem-11598	36	10	risks	risk	VERB
fbem-11598	36	11	2.2.1	2.2.1	NUM
fbem-11598	36	12	.	.	PUNCT
fbem-11598	37	1	identification	identification	NOUN
fbem-11598	37	2	of	of	ADP
fbem-11598	37	3	big	big	ADJ
fbem-11598	37	4	data	datum	NOUN
fbem-11598	37	5	audit	audit	NOUN
fbem-11598	37	6	risks	risk	NOUN
fbem-11598	37	7	.	.	PUNCT
fbem-11598	38	1	according	accord	VERB
fbem-11598	38	2	to	to	ADP
fbem-11598	38	3	the	the	DET
fbem-11598	38	4	big	big	ADJ
fbem-11598	38	5	data	datum	NOUN
fbem-11598	38	6	audit	audit	NOUN
fbem-11598	38	7	risk	risk	NOUN
fbem-11598	38	8	model	model	NOUN
fbem-11598	38	9	,	,	PUNCT
fbem-11598	38	10	compared	compare	VERB
fbem-11598	38	11	with	with	ADP
fbem-11598	38	12	the	the	DET
fbem-11598	38	13	traditional	traditional	ADJ
fbem-11598	38	14	three	three	NUM
fbem-11598	38	15	risk	risk	NOUN
fbem-11598	38	16	elements	element	NOUN
fbem-11598	38	17	,	,	PUNCT
fbem-11598	38	18	the	the	DET
fbem-11598	38	19	audit	audit	NOUN
fbem-11598	38	20	risk	risk	NOUN
fbem-11598	38	21	of	of	ADP
fbem-11598	38	22	big	big	ADJ
fbem-11598	38	23	data	datum	NOUN
fbem-11598	38	24	technology	technology	NOUN
fbem-11598	38	25	needs	need	VERB
fbem-11598	38	26	to	to	PART
fbem-11598	38	27	consider	consider	VERB
fbem-11598	38	28	the	the	DET
fbem-11598	38	29	risks	risk	NOUN
fbem-11598	38	30	brought	bring	VERB
fbem-11598	38	31	by	by	ADP
fbem-11598	38	32	"	"	PUNCT
fbem-11598	38	33	big	big	ADJ
fbem-11598	38	34	data	datum	NOUN
fbem-11598	38	35	technology	technology	NOUN
fbem-11598	38	36	"	"	PUNCT
fbem-11598	38	37	and	and	CCONJ
fbem-11598	38	38	the	the	DET
fbem-11598	38	39	impact	impact	NOUN
fbem-11598	38	40	of	of	ADP
fbem-11598	38	41	"	"	PUNCT
fbem-11598	38	42	big	big	ADJ
fbem-11598	38	43	data	datum	NOUN
fbem-11598	38	44	technology	technology	NOUN
fbem-11598	38	45	"	"	PUNCT
fbem-11598	38	46	on	on	ADP
fbem-11598	38	47	the	the	DET
fbem-11598	38	48	other	other	ADJ
fbem-11598	38	49	three	three	NUM
fbem-11598	38	50	risk	risk	NOUN
fbem-11598	38	51	elements	element	NOUN
fbem-11598	38	52	[	[	X
fbem-11598	38	53	l0	l0	X
fbem-11598	38	54	]	]	PUNCT
fbem-11598	38	55	.	.	PUNCT
fbem-11598	39	1	as	as	SCONJ
fbem-11598	39	2	shown	show	VERB
fbem-11598	39	3	in	in	ADP
fbem-11598	39	4	the	the	DET
fbem-11598	39	5	aforementioned	aforementioned	ADJ
fbem-11598	39	6	model	model	NOUN
fbem-11598	39	7	,	,	PUNCT
fbem-11598	39	8	the	the	DET
fbem-11598	39	9	impact	impact	NOUN
fbem-11598	39	10	of	of	ADP
fbem-11598	39	11	big	big	ADJ
fbem-11598	39	12	data	datum	NOUN
fbem-11598	39	13	technology	technology	NOUN
fbem-11598	39	14	on	on	ADP
fbem-11598	39	15	audit	audit	NOUN
fbem-11598	39	16	risks	risk	NOUN
fbem-11598	39	17	is	be	AUX
fbem-11598	39	18	not	not	PART
fbem-11598	39	19	completely	completely	ADV
fbem-11598	39	20	independent	independent	ADJ
fbem-11598	39	21	,	,	PUNCT
fbem-11598	39	22	and	and	CCONJ
fbem-11598	39	23	its	its	PRON
fbem-11598	39	24	risks	risk	NOUN
fbem-11598	39	25	are	be	AUX
fbem-11598	39	26	reflected	reflect	VERB
fbem-11598	39	27	in	in	ADP
fbem-11598	39	28	the	the	DET
fbem-11598	39	29	other	other	ADJ
fbem-11598	39	30	three	three	NUM
fbem-11598	39	31	risk	risk	NOUN
fbem-11598	39	32	elements	element	NOUN
fbem-11598	39	33	[	[	X
fbem-11598	39	34	l114	l114	X
fbem-11598	39	35	]	]	X
fbem-11598	39	36	.	.	PUNCT
fbem-11598	40	1	(	(	PUNCT
fbem-11598	40	2	l	l	NOUN
fbem-11598	40	3	)	)	PUNCT
fbem-11598	40	4	in	in	ADP
fbem-11598	40	5	terms	term	NOUN
fbem-11598	40	6	of	of	ADP
fbem-11598	40	7	inherent	inherent	ADJ
fbem-11598	40	8	risks	risk	NOUN
fbem-11598	40	9	,	,	PUNCT
fbem-11598	40	10	big	big	ADJ
fbem-11598	40	11	data	datum	NOUN
fbem-11598	40	12	technology	technology	NOUN
fbem-11598	40	13	increases	increase	VERB
fbem-11598	40	14	the	the	DET
fbem-11598	40	15	business	business	NOUN
fbem-11598	40	16	volume	volume	NOUN
fbem-11598	40	17	and	and	CCONJ
fbem-11598	40	18	data	datum	NOUN
fbem-11598	40	19	volume	volume	NOUN
fbem-11598	40	20	of	of	ADP
fbem-11598	40	21	enterprises	enterprise	NOUN
fbem-11598	40	22	,	,	PUNCT
fbem-11598	40	23	and	and	CCONJ
fbem-11598	40	24	makes	make	VERB
fbem-11598	40	25	the	the	DET
fbem-11598	40	26	concealment	concealment	NOUN
fbem-11598	40	27	of	of	ADP
fbem-11598	40	28	wrong	wrong	ADJ
fbem-11598	40	29	accounts	account	NOUN
fbem-11598	40	30	higher	higher	ADV
fbem-11598	40	31	.	.	PUNCT
fbem-11598	41	1	(	(	PUNCT
fbem-11598	41	2	2	2	X
fbem-11598	41	3	)	)	PUNCT
fbem-11598	41	4	in	in	ADP
fbem-11598	41	5	terms	term	NOUN
fbem-11598	41	6	of	of	ADP
fbem-11598	41	7	risk	risk	NOUN
fbem-11598	41	8	control	control	NOUN
fbem-11598	41	9	,	,	PUNCT
fbem-11598	41	10	big	big	ADJ
fbem-11598	41	11	data	datum	NOUN
fbem-11598	41	12	technology	technology	NOUN
fbem-11598	41	13	enables	enable	VERB
fbem-11598	41	14	enterprises	enterprise	NOUN
fbem-11598	41	15	to	to	PART
fbem-11598	41	16	change	change	VERB
fbem-11598	41	17	the	the	DET
fbem-11598	41	18	data	data	NOUN
fbem-11598	41	19	control	control	PROPN
fbem-11598	41	20	mode	mode	NOUN
fbem-11598	41	21	,	,	PUNCT
fbem-11598	41	22	and	and	CCONJ
fbem-11598	41	23	increase	increase	VERB
fbem-11598	41	24	the	the	DET
fbem-11598	41	25	process	process	NOUN
fbem-11598	41	26	control	control	NOUN
fbem-11598	41	27	risk	risk	NOUN
fbem-11598	41	28	of	of	ADP
fbem-11598	41	29	information	information	NOUN
fbem-11598	41	30	storage	storage	NOUN
fbem-11598	41	31	,	,	PUNCT
fbem-11598	41	32	reporting	reporting	NOUN
fbem-11598	41	33	and	and	CCONJ
fbem-11598	41	34	maintenance	maintenance	NOUN
fbem-11598	41	35	.	.	PUNCT
fbem-11598	42	1	(	(	PUNCT
fbem-11598	42	2	3	3	X
fbem-11598	42	3	)	)	PUNCT
fbem-11598	42	4	in	in	ADP
fbem-11598	42	5	terms	term	NOUN
fbem-11598	42	6	of	of	ADP
fbem-11598	42	7	risk	risk	NOUN
fbem-11598	42	8	inspection	inspection	NOUN
fbem-11598	42	9	,	,	PUNCT
fbem-11598	42	10	big	big	ADJ
fbem-11598	42	11	data	datum	NOUN
fbem-11598	42	12	technology	technology	NOUN
fbem-11598	42	13	reduces	reduce	VERB
fbem-11598	42	14	the	the	DET
fbem-11598	42	15	efficiency	efficiency	NOUN
fbem-11598	42	16	of	of	ADP
fbem-11598	42	17	information	information	NOUN
fbem-11598	42	18	screening	screening	NOUN
fbem-11598	42	19	and	and	CCONJ
fbem-11598	42	20	increases	increase	VERB
fbem-11598	42	21	the	the	DET
fbem-11598	42	22	cost	cost	NOUN
fbem-11598	42	23	of	of	ADP
fbem-11598	42	24	value	value	NOUN
fbem-11598	42	25	purification	purification	NOUN
fbem-11598	42	26	.	.	PUNCT
fbem-11598	43	1	at	at	ADP
fbem-11598	43	2	the	the	DET
fbem-11598	43	3	same	same	ADJ
fbem-11598	43	4	time	time	NOUN
fbem-11598	43	5	,	,	PUNCT
fbem-11598	43	6	the	the	DET
fbem-11598	43	7	objectives	objective	NOUN
fbem-11598	43	8	and	and	CCONJ
fbem-11598	43	9	procedures	procedure	NOUN
fbem-11598	43	10	of	of	ADP
fbem-11598	43	11	audit	audit	NOUN
fbem-11598	43	12	are	be	AUX
fbem-11598	43	13	dispersed	disperse	VERB
fbem-11598	43	14	,	,	PUNCT
fbem-11598	43	15	the	the	DET
fbem-11598	43	16	scope	scope	NOUN
fbem-11598	43	17	of	of	ADP
fbem-11598	43	18	audit	audit	NOUN
fbem-11598	43	19	is	be	AUX
fbem-11598	43	20	expanded	expand	VERB
fbem-11598	43	21	,	,	PUNCT
fbem-11598	43	22	and	and	CCONJ
fbem-11598	43	23	the	the	DET
fbem-11598	43	24	audit	audit	NOUN
fbem-11598	43	25	accuracy	accuracy	NOUN
fbem-11598	43	26	is	be	AUX
fbem-11598	43	27	reduced	reduce	VERB
fbem-11598	43	28	.	.	PUNCT
fbem-11598	44	1	it	it	PRON
fbem-11598	44	2	should	should	AUX
fbem-11598	44	3	be	be	AUX
fbem-11598	44	4	noted	note	VERB
fbem-11598	44	5	that	that	SCONJ
fbem-11598	44	6	the	the	DET
fbem-11598	44	7	big	big	ADJ
fbem-11598	44	8	data	datum	NOUN
fbem-11598	44	9	technology	technology	NOUN
fbem-11598	44	10	also	also	ADV
fbem-11598	44	11	directly	directly	ADV
fbem-11598	44	12	leads	lead	VERB
fbem-11598	44	13	to	to	ADP
fbem-11598	44	14	the	the	DET
fbem-11598	44	15	difficulty	difficulty	NOUN
fbem-11598	44	16	of	of	ADP
fbem-11598	44	17	data	datum	NOUN
fbem-11598	44	18	analysis	analysis	NOUN
fbem-11598	44	19	,	,	PUNCT
fbem-11598	44	20	processing	processing	NOUN
fbem-11598	44	21	and	and	CCONJ
fbem-11598	44	22	forensics	forensic	NOUN
fbem-11598	44	23	.	.	PUNCT
fbem-11598	45	1	it	it	PRON
fbem-11598	45	2	can	can	AUX
fbem-11598	45	3	be	be	AUX
fbem-11598	45	4	said	say	VERB
fbem-11598	45	5	that	that	SCONJ
fbem-11598	45	6	the	the	DET
fbem-11598	45	7	impact	impact	NOUN
fbem-11598	45	8	of	of	ADP
fbem-11598	45	9	big	big	ADJ
fbem-11598	45	10	data	datum	NOUN
fbem-11598	45	11	technology	technology	NOUN
fbem-11598	45	12	on	on	ADP
fbem-11598	45	13	the	the	DET
fbem-11598	45	14	audit	audit	NOUN
fbem-11598	45	15	process	process	NOUN
fbem-11598	45	16	is	be	AUX
fbem-11598	45	17	comprehensive	comprehensive	ADJ
fbem-11598	45	18	and	and	CCONJ
fbem-11598	45	19	comprehensive	comprehensive	ADJ
fbem-11598	45	20	,	,	PUNCT
fbem-11598	45	21	and	and	CCONJ
fbem-11598	45	22	it	it	PRON
fbem-11598	45	23	affects	affect	VERB
fbem-11598	45	24	the	the	DET
fbem-11598	45	25	design	design	NOUN
fbem-11598	45	26	and	and	CCONJ
fbem-11598	45	27	implementation	implementation	NOUN
fbem-11598	45	28	of	of	ADP
fbem-11598	45	29	the	the	DET
fbem-11598	45	30	whole	whole	ADJ
fbem-11598	45	31	audit	audit	NOUN
fbem-11598	45	32	process	process	NOUN
fbem-11598	45	33	.	.	PUNCT
fbem-11598	46	1	therefore	therefore	ADV
fbem-11598	46	2	,	,	PUNCT
fbem-11598	46	3	the	the	DET
fbem-11598	46	4	risk	risk	NOUN
fbem-11598	46	5	identification	identification	NOUN
fbem-11598	46	6	of	of	ADP
fbem-11598	46	7	big	big	ADJ
fbem-11598	46	8	data	datum	NOUN
fbem-11598	46	9	audit	audit	NOUN
fbem-11598	46	10	should	should	AUX
fbem-11598	46	11	be	be	AUX
fbem-11598	46	12	considered	consider	VERB
fbem-11598	46	13	more	more	ADJ
fbem-11598	46	14	than	than	ADP
fbem-11598	46	15	the	the	DET
fbem-11598	46	16	traditional	traditional	ADJ
fbem-11598	46	17	audit	audit	NOUN
fbem-11598	46	18	.	.	PUNCT
fbem-11598	47	1	2.2.2	2.2.2	X
fbem-11598	47	2	.	.	PUNCT
fbem-11598	47	3	assessment	assessment	NOUN
fbem-11598	47	4	of	of	ADP
fbem-11598	47	5	big	big	ADJ
fbem-11598	47	6	data	datum	NOUN
fbem-11598	47	7	audit	audit	NOUN
fbem-11598	47	8	risk	risk	NOUN
fbem-11598	47	9	.	.	PUNCT
fbem-11598	48	1	if	if	SCONJ
fbem-11598	48	2	the	the	DET
fbem-11598	48	3	focus	focus	NOUN
fbem-11598	48	4	of	of	ADP
fbem-11598	48	5	big	big	ADJ
fbem-11598	48	6	data	datum	NOUN
fbem-11598	48	7	audit	audit	NOUN
fbem-11598	48	8	risk	risk	NOUN
fbem-11598	48	9	identification	identification	NOUN
fbem-11598	48	10	is	be	AUX
fbem-11598	48	11	on	on	ADP
fbem-11598	48	12	enterprises	enterprise	NOUN
fbem-11598	48	13	,	,	PUNCT
fbem-11598	48	14	then	then	ADV
fbem-11598	48	15	the	the	DET
fbem-11598	48	16	focus	focus	NOUN
fbem-11598	48	17	of	of	ADP
fbem-11598	48	18	big	big	ADJ
fbem-11598	48	19	data	datum	NOUN
fbem-11598	48	20	audit	audit	NOUN
fbem-11598	48	21	risk	risk	NOUN
fbem-11598	48	22	assessment	assessment	NOUN
fbem-11598	48	23	is	be	AUX
fbem-11598	48	24	on	on	ADP
fbem-11598	48	25	the	the	DET
fbem-11598	48	26	auditors	auditor	NOUN
fbem-11598	48	27	,	,	PUNCT
fbem-11598	48	28	who	who	PRON
fbem-11598	48	29	need	need	VERB
fbem-11598	48	30	to	to	PART
fbem-11598	48	31	consider	consider	VERB
fbem-11598	48	32	whether	whether	SCONJ
fbem-11598	48	33	the	the	DET
fbem-11598	48	34	auditors	auditor	NOUN
fbem-11598	48	35	have	have	VERB
fbem-11598	48	36	enough	enough	ADJ
fbem-11598	48	37	ability	ability	NOUN
fbem-11598	48	38	to	to	PART
fbem-11598	48	39	deal	deal	VERB
fbem-11598	48	40	with	with	ADP
fbem-11598	48	41	the	the	DET
fbem-11598	48	42	identified	identify	VERB
fbem-11598	48	43	risk	risk	NOUN
fbem-11598	48	44	points	point	NOUN
fbem-11598	48	45	.	.	PUNCT
fbem-11598	49	1	from	from	ADP
fbem-11598	49	2	the	the	DET
fbem-11598	49	3	perspective	perspective	NOUN
fbem-11598	49	4	of	of	ADP
fbem-11598	49	5	audit	audit	NOUN
fbem-11598	49	6	target	target	NOUN
fbem-11598	49	7	,	,	PUNCT
fbem-11598	49	8	because	because	SCONJ
fbem-11598	49	9	the	the	DET
fbem-11598	49	10	audit	audit	NOUN
fbem-11598	49	11	target	target	NOUN
fbem-11598	49	12	increased	increase	VERB
fbem-11598	49	13	the	the	DET
fbem-11598	49	14	assessment	assessment	NOUN
fbem-11598	49	15	of	of	ADP
fbem-11598	49	16	information	information	NOUN
fbem-11598	49	17	processing	processing	NOUN
fbem-11598	49	18	and	and	CCONJ
fbem-11598	49	19	maintenance	maintenance	NOUN
fbem-11598	49	20	,	,	PUNCT
fbem-11598	49	21	so	so	SCONJ
fbem-11598	49	22	in	in	ADP
fbem-11598	49	23	the	the	DET
fbem-11598	49	24	assessment	assessment	NOUN
fbem-11598	49	25	of	of	ADP
fbem-11598	49	26	audit	audit	NOUN
fbem-11598	49	27	risk	risk	NOUN
fbem-11598	49	28	,	,	PUNCT
fbem-11598	49	29	you	you	PRON
fbem-11598	49	30	need	need	VERB
fbem-11598	49	31	to	to	PART
fbem-11598	49	32	consider	consider	VERB
fbem-11598	49	33	three	three	NUM
fbem-11598	49	34	factors	factor	NOUN
fbem-11598	49	35	:	:	PUNCT
fbem-11598	49	36	big	big	ADJ
fbem-11598	49	37	data	datum	NOUN
fbem-11598	49	38	pretreatment	pretreatment	NOUN
fbem-11598	49	39	process	process	NOUN
fbem-11598	49	40	and	and	CCONJ
fbem-11598	49	41	effect	effect	NOUN
fbem-11598	49	42	,	,	PUNCT
fbem-11598	49	43	big	big	ADJ
fbem-11598	49	44	data	datum	NOUN
fbem-11598	49	45	on	on	ADP
fbem-11598	49	46	other	other	ADJ
fbem-11598	49	47	risk	risk	NOUN
fbem-11598	49	48	factors	factor	NOUN
fbem-11598	49	49	and	and	CCONJ
fbem-11598	49	50	auditors	auditor	NOUN
fbem-11598	49	51	in	in	ADP
fbem-11598	49	52	the	the	DET
fbem-11598	49	53	use	use	NOUN
fbem-11598	49	54	of	of	ADP
fbem-11598	49	55	big	big	ADJ
fbem-11598	49	56	data	datum	NOUN
fbem-11598	49	57	tools	tool	NOUN
fbem-11598	49	58	audit	audit	NOUN
fbem-11598	49	59	obstacles	obstacle	NOUN
fbem-11598	49	60	,	,	PUNCT
fbem-11598	49	61	the	the	DET
fbem-11598	49	62	three	three	NUM
fbem-11598	49	63	comprehensive	comprehensive	ADJ
fbem-11598	49	64	reflects	reflect	VERB
fbem-11598	49	65	the	the	DET
fbem-11598	49	66	professional	professional	ADJ
fbem-11598	49	67	competence	competence	NOUN
fbem-11598	49	68	of	of	ADP
fbem-11598	49	69	big	big	ADJ
fbem-11598	49	70	data	datum	NOUN
fbem-11598	49	71	audit	audit	NOUN
fbem-11598	49	72	auditors	auditor	NOUN
fbem-11598	49	73	.	.	PUNCT
fbem-11598	50	1	2.3	2.3	NUM
fbem-11598	50	2	.	.	PUNCT
fbem-11598	51	1	development	development	NOUN
fbem-11598	51	2	of	of	ADP
fbem-11598	51	3	the	the	DET
fbem-11598	51	4	big	big	ADJ
fbem-11598	51	5	data	data	PROPN
fbem-11598	51	6	audit	audit	NOUN
fbem-11598	51	7	plan	plan	NOUN
fbem-11598	51	8	2.3.1	2.3.1	NUM
fbem-11598	51	9	.	.	PUNCT
fbem-11598	52	1	overall	overall	ADJ
fbem-11598	52	2	audit	audit	NOUN
fbem-11598	52	3	strategy	strategy	NOUN
fbem-11598	52	4	.	.	PUNCT
fbem-11598	53	1	the	the	DET
fbem-11598	53	2	impact	impact	NOUN
fbem-11598	53	3	of	of	ADP
fbem-11598	53	4	big	big	ADJ
fbem-11598	53	5	data	datum	NOUN
fbem-11598	53	6	on	on	ADP
fbem-11598	53	7	the	the	DET
fbem-11598	53	8	overall	overall	ADJ
fbem-11598	53	9	audit	audit	NOUN
fbem-11598	53	10	strategy	strategy	NOUN
fbem-11598	53	11	is	be	AUX
fbem-11598	53	12	reflected	reflect	VERB
fbem-11598	53	13	in	in	ADP
fbem-11598	53	14	the	the	DET
fbem-11598	53	15	following	follow	VERB
fbem-11598	53	16	aspects	aspect	NOUN
fbem-11598	53	17	:	:	PUNCT
fbem-11598	53	18	audit	audit	NOUN
fbem-11598	53	19	scope	scope	NOUN
fbem-11598	53	20	,	,	PUNCT
fbem-11598	53	21	audit	audit	NOUN
fbem-11598	53	22	resource	resource	NOUN
fbem-11598	53	23	allocation	allocation	NOUN
fbem-11598	53	24	,	,	PUNCT
fbem-11598	53	25	audit	audit	NOUN
fbem-11598	53	26	direction	direction	NOUN
fbem-11598	53	27	,	,	PUNCT
fbem-11598	53	28	audit	audit	NOUN
fbem-11598	53	29	tools	tool	NOUN
fbem-11598	53	30	and	and	CCONJ
fbem-11598	53	31	form	form	NOUN
fbem-11598	53	32	.	.	PUNCT
fbem-11598	54	1	(	(	PUNCT
fbem-11598	54	2	1	1	X
fbem-11598	54	3	)	)	PUNCT
fbem-11598	54	4	audit	audit	NOUN
fbem-11598	54	5	scope	scope	NOUN
fbem-11598	54	6	and	and	CCONJ
fbem-11598	54	7	allocation	allocation	NOUN
fbem-11598	54	8	of	of	ADP
fbem-11598	54	9	audit	audit	NOUN
fbem-11598	54	10	resources	resource	VERB
fbem-11598	54	11	the	the	DET
fbem-11598	54	12	impact	impact	NOUN
fbem-11598	54	13	of	of	ADP
fbem-11598	54	14	big	big	ADJ
fbem-11598	54	15	data	datum	NOUN
fbem-11598	54	16	on	on	ADP
fbem-11598	54	17	the	the	DET
fbem-11598	54	18	overall	overall	ADJ
fbem-11598	54	19	audit	audit	NOUN
fbem-11598	54	20	strategy	strategy	NOUN
fbem-11598	54	21	can	can	AUX
fbem-11598	54	22	be	be	AUX
fbem-11598	54	23	considered	consider	VERB
fbem-11598	54	24	from	from	ADP
fbem-11598	54	25	two	two	NUM
fbem-11598	54	26	perspectives	perspective	NOUN
fbem-11598	54	27	:	:	PUNCT
fbem-11598	54	28	one	one	NUM
fbem-11598	54	29	is	be	AUX
fbem-11598	54	30	the	the	DET
fbem-11598	54	31	expansion	expansion	NOUN
fbem-11598	54	32	of	of	ADP
fbem-11598	54	33	audit	audit	NOUN
fbem-11598	54	34	scope	scope	NOUN
fbem-11598	54	35	,	,	PUNCT
fbem-11598	54	36	the	the	DET
fbem-11598	54	37	other	other	ADJ
fbem-11598	54	38	is	be	AUX
fbem-11598	54	39	the	the	DET
fbem-11598	54	40	increase	increase	NOUN
fbem-11598	54	41	of	of	ADP
fbem-11598	54	42	audit	audit	NOUN
fbem-11598	54	43	resource	resource	NOUN
fbem-11598	54	44	consumption	consumption	NOUN
fbem-11598	54	45	.	.	PUNCT
fbem-11598	55	1	on	on	ADP
fbem-11598	55	2	the	the	DET
fbem-11598	55	3	one	one	NUM
fbem-11598	55	4	hand	hand	NOUN
fbem-11598	55	5	,	,	PUNCT
fbem-11598	55	6	with	with	ADP
fbem-11598	55	7	the	the	DET
fbem-11598	55	8	greater	great	ADJ
fbem-11598	55	9	use	use	NOUN
fbem-11598	55	10	of	of	ADP
fbem-11598	55	11	big	big	ADJ
fbem-11598	55	12	data	datum	NOUN
fbem-11598	55	13	technology	technology	NOUN
fbem-11598	55	14	,	,	PUNCT
fbem-11598	55	15	the	the	DET
fbem-11598	55	16	business	business	NOUN
fbem-11598	55	17	scope	scope	NOUN
fbem-11598	55	18	of	of	ADP
fbem-11598	55	19	enterprises	enterprise	NOUN
fbem-11598	55	20	is	be	AUX
fbem-11598	55	21	expanded	expand	VERB
fbem-11598	55	22	,	,	PUNCT
fbem-11598	55	23	and	and	CCONJ
fbem-11598	55	24	the	the	DET
fbem-11598	55	25	amount	amount	NOUN
fbem-11598	55	26	of	of	ADP
fbem-11598	55	27	data	datum	NOUN
fbem-11598	55	28	generated	generate	VERB
fbem-11598	55	29	by	by	ADP
fbem-11598	55	30	daily	daily	ADJ
fbem-11598	55	31	operation	operation	NOUN
fbem-11598	55	32	increases	increase	VERB
fbem-11598	55	33	greatly	greatly	ADV
fbem-11598	55	34	;	;	PUNCT
fbem-11598	55	35	on	on	ADP
fbem-11598	55	36	the	the	DET
fbem-11598	55	37	other	other	ADJ
fbem-11598	55	38	hand	hand	NOUN
fbem-11598	55	39	,	,	PUNCT
fbem-11598	55	40	the	the	DET
fbem-11598	55	41	audit	audit	NOUN
fbem-11598	55	42	target	target	NOUN
fbem-11598	55	43	evaluates	evaluate	VERB
fbem-11598	55	44	the	the	DET
fbem-11598	55	45	application	application	NOUN
fbem-11598	55	46	of	of	ADP
fbem-11598	55	47	big	big	ADJ
fbem-11598	55	48	data	datum	NOUN
fbem-11598	55	49	technology	technology	NOUN
fbem-11598	55	50	and	and	CCONJ
fbem-11598	55	51	information	information	NOUN
fbem-11598	55	52	security	security	NOUN
fbem-11598	55	53	,	,	PUNCT
fbem-11598	55	54	which	which	PRON
fbem-11598	55	55	leads	lead	VERB
fbem-11598	55	56	to	to	ADP
fbem-11598	55	57	the	the	DET
fbem-11598	55	58	expansion	expansion	NOUN
fbem-11598	55	59	of	of	ADP
fbem-11598	55	60	the	the	DET
fbem-11598	55	61	audit	audit	NOUN
fbem-11598	55	62	scope	scope	NOUN
fbem-11598	55	63	.	.	PUNCT
fbem-11598	56	1	compared	compare	VERB
fbem-11598	56	2	with	with	ADP
fbem-11598	56	3	traditional	traditional	ADJ
fbem-11598	56	4	audit	audit	NOUN
fbem-11598	56	5	arrangements	arrangement	NOUN
fbem-11598	56	6	,	,	PUNCT
fbem-11598	56	7	auditors	auditor	NOUN
fbem-11598	56	8	have	have	VERB
fbem-11598	56	9	to	to	PART
fbem-11598	56	10	think	think	VERB
fbem-11598	56	11	more	more	ADJ
fbem-11598	56	12	about	about	ADP
fbem-11598	56	13	how	how	SCONJ
fbem-11598	56	14	to	to	PART
fbem-11598	56	15	identify	identify	VERB
fbem-11598	56	16	high	high	ADJ
fbem-11598	56	17	-	-	PUNCT
fbem-11598	56	18	risk	risk	NOUN
fbem-11598	56	19	projects	project	NOUN
fbem-11598	56	20	in	in	ADP
fbem-11598	56	21	plural	plural	ADJ
fbem-11598	56	22	audit	audit	NOUN
fbem-11598	56	23	objectives	objective	NOUN
fbem-11598	56	24	and	and	CCONJ
fbem-11598	56	25	more	more	ADJ
fbem-11598	56	26	audit	audit	NOUN
fbem-11598	56	27	projects	project	NOUN
fbem-11598	56	28	.	.	PUNCT
fbem-11598	57	1	sort	sort	VERB
fbem-11598	57	2	the	the	DET
fbem-11598	57	3	importance	importance	NOUN
fbem-11598	57	4	level	level	NOUN
fbem-11598	57	5	of	of	ADP
fbem-11598	57	6	each	each	DET
fbem-11598	57	7	project	project	NOUN
fbem-11598	57	8	and	and	CCONJ
fbem-11598	57	9	the	the	DET
fbem-11598	57	10	level	level	NOUN
fbem-11598	57	11	of	of	ADP
fbem-11598	57	12	risk	risk	NOUN
fbem-11598	57	13	assessment	assessment	NOUN
fbem-11598	57	14	,	,	PUNCT
fbem-11598	57	15	and	and	CCONJ
fbem-11598	57	16	redistribute	redistribute	VERB
fbem-11598	57	17	the	the	DET
fbem-11598	57	18	audit	audit	NOUN
fbem-11598	57	19	resources	resource	NOUN
fbem-11598	58	1	[	[	X
fbem-11598	58	2	l5	l5	X
fbem-11598	58	3	]	]	X
fbem-11598	58	4	.	.	PUNCT
fbem-11598	59	1	specifically	specifically	ADV
fbem-11598	59	2	,	,	PUNCT
fbem-11598	59	3	big	big	ADJ
fbem-11598	59	4	data	datum	NOUN
fbem-11598	59	5	audit	audit	NOUN
fbem-11598	59	6	should	should	AUX
fbem-11598	59	7	consider	consider	VERB
fbem-11598	59	8	data	datum	NOUN
fbem-11598	59	9	screening	screening	NOUN
fbem-11598	59	10	,	,	PUNCT
fbem-11598	59	11	where	where	SCONJ
fbem-11598	59	12	the	the	DET
fbem-11598	59	13	audit	audit	NOUN
fbem-11598	59	14	resources	resource	NOUN
fbem-11598	59	15	consumed	consume	VERB
fbem-11598	59	16	by	by	ADP
fbem-11598	59	17	selection	selection	NOUN
fbem-11598	59	18	and	and	CCONJ
fbem-11598	59	19	data	data	NOUN
fbem-11598	59	20	purification	purification	NOUN
fbem-11598	59	21	should	should	AUX
fbem-11598	59	22	be	be	AUX
fbem-11598	59	23	allocated	allocate	VERB
fbem-11598	59	24	;	;	PUNCT
fbem-11598	59	25	how	how	SCONJ
fbem-11598	59	26	to	to	PART
fbem-11598	59	27	allocate	allocate	VERB
fbem-11598	59	28	the	the	DET
fbem-11598	59	29	audit	audit	NOUN
fbem-11598	59	30	resources	resource	NOUN
fbem-11598	59	31	needed	need	VERB
fbem-11598	59	32	for	for	ADP
fbem-11598	59	33	the	the	DET
fbem-11598	59	34	analysis	analysis	NOUN
fbem-11598	59	35	and	and	CCONJ
fbem-11598	59	36	processing	processing	NOUN
fbem-11598	59	37	of	of	ADP
fbem-11598	59	38	huge	huge	ADJ
fbem-11598	59	39	data	datum	NOUN
fbem-11598	59	40	;	;	PUNCT
fbem-11598	59	41	how	how	SCONJ
fbem-11598	59	42	to	to	PART
fbem-11598	59	43	conduct	conduct	VERB
fbem-11598	59	44	qualitative	qualitative	ADJ
fbem-11598	59	45	analysis	analysis	NOUN
fbem-11598	59	46	of	of	ADP
fbem-11598	59	47	unstructured	unstructured	ADJ
fbem-11598	59	48	virtual	virtual	ADJ
fbem-11598	59	49	data	datum	NOUN
fbem-11598	59	50	,	,	PUNCT
fbem-11598	59	51	and	and	CCONJ
fbem-11598	59	52	whether	whether	SCONJ
fbem-11598	59	53	to	to	PART
fbem-11598	59	54	arrange	arrange	VERB
fbem-11598	59	55	professionals	professional	NOUN
fbem-11598	59	56	or	or	CCONJ
fbem-11598	59	57	big	big	ADJ
fbem-11598	59	58	data	datum	NOUN
fbem-11598	59	59	to	to	PART
fbem-11598	59	60	assist	assist	VERB
fbem-11598	59	61	in	in	ADP
fbem-11598	59	62	the	the	DET
fbem-11598	59	63	work	work	NOUN
fbem-11598	59	64	.	.	PUNCT
fbem-11598	60	1	at	at	ADP
fbem-11598	60	2	the	the	DET
fbem-11598	60	3	same	same	ADJ
fbem-11598	60	4	time	time	NOUN
fbem-11598	60	5	,	,	PUNCT
fbem-11598	60	6	big	big	ADJ
fbem-11598	60	7	data	datum	NOUN
fbem-11598	60	8	technology	technology	NOUN
fbem-11598	60	9	weakens	weaken	VERB
fbem-11598	60	10	the	the	DET
fbem-11598	60	11	internal	internal	ADJ
fbem-11598	60	12	connection	connection	NOUN
fbem-11598	60	13	between	between	ADP
fbem-11598	60	14	data	data	PROPN
fbem-11598	60	15	,	,	PUNCT
fbem-11598	60	16	blurs	blur	VERB
fbem-11598	60	17	the	the	DET
fbem-11598	60	18	traces	trace	NOUN
fbem-11598	60	19	of	of	ADP
fbem-11598	60	20	audit	audit	NOUN
fbem-11598	60	21	matters	matter	NOUN
fbem-11598	60	22	,	,	PUNCT
fbem-11598	60	23	and	and	CCONJ
fbem-11598	60	24	hinders	hinder	VERB
fbem-11598	60	25	clue	clue	NOUN
fbem-11598	60	26	tracking	tracking	NOUN
fbem-11598	60	27	and	and	CCONJ
fbem-11598	60	28	further	further	ADJ
fbem-11598	60	29	investigation	investigation	NOUN
fbem-11598	60	30	,	,	PUNCT
fbem-11598	60	31	which	which	PRON
fbem-11598	60	32	leads	lead	VERB
fbem-11598	60	33	to	to	ADP
fbem-11598	60	34	the	the	DET
fbem-11598	60	35	increase	increase	NOUN
fbem-11598	60	36	of	of	ADP
fbem-11598	60	37	resources	resource	NOUN
fbem-11598	60	38	for	for	ADP
fbem-11598	60	39	misreported	misreporte	VERB
fbem-11598	60	40	sources	source	NOUN
fbem-11598	60	41	.	.	PUNCT
fbem-11598	61	1	in	in	ADP
fbem-11598	61	2	addition	addition	NOUN
fbem-11598	61	3	,	,	PUNCT
fbem-11598	61	4	big	big	ADJ
fbem-11598	61	5	data	datum	NOUN
fbem-11598	61	6	analysis	analysis	NOUN
fbem-11598	61	7	technology	technology	NOUN
fbem-11598	61	8	expands	expand	VERB
fbem-11598	61	9	the	the	DET
fbem-11598	61	10	scope	scope	NOUN
fbem-11598	61	11	of	of	ADP
fbem-11598	61	12	sample	sample	NOUN
fbem-11598	61	13	selection	selection	NOUN
fbem-11598	61	14	for	for	ADP
fbem-11598	61	15	audit	audit	NOUN
fbem-11598	61	16	sampling	sampling	NOUN
fbem-11598	61	17	,	,	PUNCT
fbem-11598	61	18	which	which	PRON
fbem-11598	61	19	directly	directly	ADV
fbem-11598	61	20	increases	increase	VERB
fbem-11598	61	21	the	the	DET
fbem-11598	61	22	workload	workload	NOUN
fbem-11598	61	23	of	of	ADP
fbem-11598	61	24	risk	risk	NOUN
fbem-11598	61	25	response	response	NOUN
fbem-11598	61	26	.	.	PUNCT
fbem-11598	62	1	(	(	PUNCT
fbem-11598	62	2	2	2	X
fbem-11598	62	3	)	)	PUNCT
fbem-11598	62	4	audit	audit	NOUN
fbem-11598	62	5	direction	direction	NOUN
fbem-11598	62	6	generally	generally	ADV
fbem-11598	62	7	speaking	speak	VERB
fbem-11598	62	8	,	,	PUNCT
fbem-11598	62	9	the	the	DET
fbem-11598	62	10	audit	audit	NOUN
fbem-11598	62	11	is	be	AUX
fbem-11598	62	12	not	not	PART
fbem-11598	62	13	only	only	ADV
fbem-11598	62	14	limited	limit	VERB
fbem-11598	62	15	to	to	ADP
fbem-11598	62	16	the	the	DET
fbem-11598	62	17	review	review	NOUN
fbem-11598	62	18	of	of	ADP
fbem-11598	62	19	financial	financial	ADJ
fbem-11598	62	20	data	datum	NOUN
fbem-11598	62	21	,	,	PUNCT
fbem-11598	62	22	but	but	CCONJ
fbem-11598	62	23	also	also	ADV
fbem-11598	62	24	the	the	DET
fbem-11598	62	25	in	in	ADP
fbem-11598	62	26	-	-	PUNCT
fbem-11598	62	27	depth	depth	NOUN
fbem-11598	62	28	investigation	investigation	NOUN
fbem-11598	62	29	of	of	ADP
fbem-11598	62	30	the	the	DET
fbem-11598	62	31	overall	overall	ADJ
fbem-11598	62	32	situation	situation	NOUN
fbem-11598	62	33	and	and	CCONJ
fbem-11598	62	34	environment	environment	NOUN
fbem-11598	62	35	of	of	ADP
fbem-11598	62	36	enterprises	enterprise	NOUN
fbem-11598	62	37	,	,	PUNCT
fbem-11598	62	38	so	so	SCONJ
fbem-11598	62	39	as	as	SCONJ
fbem-11598	62	40	to	to	PART
fbem-11598	62	41	find	find	VERB
fbem-11598	62	42	out	out	ADP
fbem-11598	62	43	the	the	DET
fbem-11598	62	44	hidden	hidden	ADJ
fbem-11598	62	45	contradictions	contradiction	NOUN
fbem-11598	62	46	,	,	PUNCT
fbem-11598	62	47	misaccounting	misaccounting	NOUN
fbem-11598	62	48	and	and	CCONJ
fbem-11598	62	49	fraud	fraud	NOUN
fbem-11598	62	50	in	in	ADP
fbem-11598	62	51	the	the	DET
fbem-11598	62	52	financial	financial	ADJ
fbem-11598	62	53	data	datum	NOUN
fbem-11598	62	54	.	.	PUNCT
fbem-11598	63	1	traditional	traditional	ADJ
fbem-11598	63	2	audit	audit	NOUN
fbem-11598	63	3	is	be	AUX
fbem-11598	63	4	limited	limit	VERB
fbem-11598	63	5	by	by	ADP
fbem-11598	63	6	the	the	DET
fbem-11598	63	7	difficulty	difficulty	NOUN
fbem-11598	63	8	in	in	ADP
fbem-11598	63	9	obtaining	obtain	VERB
fbem-11598	63	10	other	other	ADJ
fbem-11598	63	11	relevant	relevant	ADJ
fbem-11598	63	12	information	information	NOUN
fbem-11598	63	13	other	other	ADJ
fbem-11598	63	14	than	than	ADP
fbem-11598	63	15	paper	paper	NOUN
fbem-11598	63	16	vouchers	voucher	NOUN
fbem-11598	63	17	,	,	PUNCT
fbem-11598	63	18	and	and	CCONJ
fbem-11598	63	19	often	often	ADV
fbem-11598	63	20	the	the	DET
fbem-11598	63	21	audit	audit	NOUN
fbem-11598	63	22	direction	direction	NOUN
fbem-11598	63	23	is	be	AUX
fbem-11598	63	24	focused	focus	VERB
fbem-11598	63	25	on	on	ADP
fbem-11598	63	26	structured	structured	ADJ
fbem-11598	63	27	financial	financial	ADJ
fbem-11598	63	28	data	datum	NOUN
fbem-11598	63	29	.	.	PUNCT
fbem-11598	64	1	however	however	ADV
fbem-11598	64	2	,	,	PUNCT
fbem-11598	64	3	big	big	ADJ
fbem-11598	64	4	data	datum	NOUN
fbem-11598	64	5	technology	technology	NOUN
fbem-11598	64	6	also	also	ADV
fbem-11598	64	7	transforms	transform	VERB
fbem-11598	64	8	the	the	DET
fbem-11598	64	9	business	business	NOUN
fbem-11598	64	10	information	information	NOUN
fbem-11598	64	11	,	,	PUNCT
fbem-11598	64	12	contract	contract	NOUN
fbem-11598	64	13	transactions	transaction	NOUN
fbem-11598	64	14	,	,	PUNCT
fbem-11598	64	15	management	management	NOUN
fbem-11598	64	16	messages	message	NOUN
fbem-11598	64	17	,	,	PUNCT
fbem-11598	64	18	and	and	CCONJ
fbem-11598	64	19	forms	form	VERB
fbem-11598	64	20	more	more	ADV
fbem-11598	64	21	comprehensive	comprehensive	ADJ
fbem-11598	64	22	and	and	CCONJ
fbem-11598	64	23	easy	easy	ADJ
fbem-11598	64	24	to	to	PART
fbem-11598	64	25	find	find	VERB
fbem-11598	64	26	unstructured	unstructured	ADJ
fbem-11598	64	27	data	datum	NOUN
fbem-11598	64	28	than	than	ADP
fbem-11598	64	29	before	before	ADV
fbem-11598	64	30	.	.	PUNCT
fbem-11598	65	1	therefore	therefore	ADV
fbem-11598	65	2	,	,	PUNCT
fbem-11598	65	3	the	the	DET
fbem-11598	65	4	audit	audit	NOUN
fbem-11598	65	5	direction	direction	NOUN
fbem-11598	65	6	should	should	AUX
fbem-11598	65	7	also	also	ADV
fbem-11598	65	8	be	be	AUX
fbem-11598	65	9	changed	change	VERB
fbem-11598	65	10	into	into	ADP
fbem-11598	65	11	a	a	DET
fbem-11598	65	12	comprehensive	comprehensive	ADJ
fbem-11598	65	13	analysis	analysis	NOUN
fbem-11598	65	14	of	of	ADP
fbem-11598	65	15	the	the	DET
fbem-11598	65	16	structured	structured	ADJ
fbem-11598	65	17	financial	financial	ADJ
fbem-11598	65	18	data	datum	NOUN
fbem-11598	65	19	and	and	CCONJ
fbem-11598	65	20	unstructured	unstructured	ADJ
fbem-11598	65	21	related	relate	VERB
fbem-11598	65	22	information	information	NOUN
fbem-11598	65	23	of	of	ADP
fbem-11598	65	24	enterprises	enterprise	NOUN
fbem-11598	65	25	[	[	X
fbem-11598	65	26	l5	l5	X
fbem-11598	65	27	]	]	PUNCT
fbem-11598	65	28	.	.	PUNCT
fbem-11598	66	1	(	(	PUNCT
fbem-11598	66	2	3	3	X
fbem-11598	66	3	)	)	PUNCT
fbem-11598	66	4	audit	audit	NOUN
fbem-11598	66	5	tools	tool	NOUN
fbem-11598	66	6	and	and	CCONJ
fbem-11598	66	7	forms	form	VERB
fbem-11598	66	8	the	the	DET
fbem-11598	66	9	traditional	traditional	ADJ
fbem-11598	66	10	form	form	NOUN
fbem-11598	66	11	of	of	ADP
fbem-11598	66	12	audit	audit	NOUN
fbem-11598	66	13	is	be	AUX
fbem-11598	66	14	generally	generally	ADV
fbem-11598	66	15	the	the	DET
fbem-11598	66	16	firm	firm	NOUN
fbem-11598	66	17	dispatched	dispatch	VERB
fbem-11598	66	18	the	the	DET
fbem-11598	66	19	project	project	NOUN
fbem-11598	66	20	team	team	NOUN
fbem-11598	66	21	to	to	ADP
fbem-11598	66	22	the	the	DET
fbem-11598	66	23	enterprise	enterprise	NOUN
fbem-11598	66	24	to	to	PART
fbem-11598	66	25	conduct	conduct	VERB
fbem-11598	66	26	onsite	onsite	ADJ
fbem-11598	66	27	audit	audit	NOUN
fbem-11598	66	28	.	.	PUNCT
fbem-11598	67	1	in	in	ADP
fbem-11598	67	2	theory	theory	NOUN
fbem-11598	67	3	,	,	PUNCT
fbem-11598	67	4	this	this	DET
fbem-11598	67	5	advantage	advantage	NOUN
fbem-11598	67	6	of	of	ADP
fbem-11598	67	7	the	the	DET
fbem-11598	67	8	form	form	NOUN
fbem-11598	67	9	of	of	ADP
fbem-11598	67	10	audit	audit	NOUN
fbem-11598	67	11	is	be	AUX
fbem-11598	67	12	that	that	SCONJ
fbem-11598	67	13	it	it	PRON
fbem-11598	67	14	can	can	AUX
fbem-11598	67	15	directly	directly	ADV
fbem-11598	67	16	and	and	CCONJ
fbem-11598	67	17	quickly	quickly	ADV
fbem-11598	67	18	obtain	obtain	VERB
fbem-11598	67	19	the	the	DET
fbem-11598	67	20	first	first	ADJ
fbem-11598	67	21	-	-	PUNCT
fbem-11598	67	22	hand	hand	NOUN
fbem-11598	67	23	materials	material	NOUN
fbem-11598	67	24	of	of	ADP
fbem-11598	67	25	enterprises	enterprise	NOUN
fbem-11598	67	26	and	and	CCONJ
fbem-11598	67	27	reduce	reduce	VERB
fbem-11598	67	28	the	the	DET
fbem-11598	67	29	audit	audit	NOUN
fbem-11598	67	30	cost	cost	NOUN
fbem-11598	67	31	.	.	PUNCT
fbem-11598	68	1	however	however	ADV
fbem-11598	68	2	,	,	PUNCT
fbem-11598	68	3	it	it	PRON
fbem-11598	68	4	ignores	ignore	VERB
fbem-11598	68	5	the	the	DET
fbem-11598	68	6	cooperation	cooperation	NOUN
fbem-11598	68	7	degree	degree	NOUN
fbem-11598	68	8	of	of	ADP
fbem-11598	68	9	enterprises	enterprise	NOUN
fbem-11598	68	10	and	and	CCONJ
fbem-11598	68	11	the	the	DET
fbem-11598	68	12	enthusiasm	enthusiasm	NOUN
fbem-11598	68	13	of	of	ADP
fbem-11598	68	14	treating	treat	VERB
fbem-11598	68	15	audit	audit	NOUN
fbem-11598	68	16	business	business	NOUN
fbem-11598	68	17	.	.	PUNCT
fbem-11598	69	1	in	in	ADP
fbem-11598	69	2	practice	practice	NOUN
fbem-11598	69	3	,	,	PUNCT
fbem-11598	69	4	auditors	auditor	NOUN
fbem-11598	69	5	are	be	AUX
fbem-11598	69	6	often	often	ADV
fbem-11598	69	7	hindered	hinder	VERB
fbem-11598	69	8	in	in	ADP
fbem-11598	69	9	the	the	DET
fbem-11598	69	10	process	process	NOUN
fbem-11598	69	11	of	of	ADP
fbem-11598	69	12	obtaining	obtain	VERB
fbem-11598	69	13	relevant	relevant	ADJ
fbem-11598	69	14	enterprise	enterprise	NOUN
fbem-11598	69	15	materials	material	NOUN
fbem-11598	69	16	,	,	PUNCT
fbem-11598	69	17	key	key	ADJ
fbem-11598	69	18	information	information	NOUN
fbem-11598	69	19	is	be	AUX
fbem-11598	69	20	difficult	difficult	ADJ
fbem-11598	69	21	to	to	PART
fbem-11598	69	22	obtain	obtain	VERB
fbem-11598	69	23	,	,	PUNCT
fbem-11598	69	24	control	control	NOUN
fbem-11598	69	25	tests	test	NOUN
fbem-11598	69	26	can	can	AUX
fbem-11598	69	27	not	not	PART
fbem-11598	69	28	be	be	AUX
fbem-11598	69	29	carried	carry	VERB
fbem-11598	69	30	out	out	ADP
fbem-11598	69	31	,	,	PUNCT
fbem-11598	69	32	and	and	CCONJ
fbem-11598	69	33	the	the	DET
fbem-11598	69	34	content	content	NOUN
fbem-11598	69	35	and	and	CCONJ
fbem-11598	69	36	object	object	NOUN
fbem-11598	69	37	of	of	ADP
fbem-11598	69	38	the	the	DET
fbem-11598	69	39	confirmation	confirmation	NOUN
fbem-11598	69	40	are	be	AUX
fbem-11598	69	41	25	25	NUM
fbem-11598	69	42	controlled	control	VERB
fbem-11598	69	43	by	by	ADP
fbem-11598	69	44	the	the	DET
fbem-11598	69	45	enterprise	enterprise	NOUN
fbem-11598	69	46	.	.	PUNCT
fbem-11598	70	1	in	in	ADP
fbem-11598	70	2	the	the	DET
fbem-11598	70	3	big	big	ADJ
fbem-11598	70	4	data	datum	NOUN
fbem-11598	70	5	audit	audit	NOUN
fbem-11598	70	6	,	,	PUNCT
fbem-11598	70	7	the	the	DET
fbem-11598	70	8	project	project	NOUN
fbem-11598	70	9	team	team	NOUN
fbem-11598	70	10	can	can	AUX
fbem-11598	70	11	directly	directly	ADV
fbem-11598	70	12	obtain	obtain	VERB
fbem-11598	70	13	the	the	DET
fbem-11598	70	14	structured	structured	ADJ
fbem-11598	70	15	and	and	CCONJ
fbem-11598	70	16	unstructured	unstructured	ADJ
fbem-11598	70	17	data	datum	NOUN
fbem-11598	70	18	of	of	ADP
fbem-11598	70	19	enterprises	enterprise	NOUN
fbem-11598	70	20	from	from	ADP
fbem-11598	70	21	the	the	DET
fbem-11598	70	22	database	database	NOUN
fbem-11598	70	23	or	or	CCONJ
fbem-11598	70	24	cloud	cloud	NOUN
fbem-11598	70	25	,	,	PUNCT
fbem-11598	70	26	which	which	PRON
fbem-11598	70	27	reduces	reduce	VERB
fbem-11598	70	28	the	the	DET
fbem-11598	70	29	impact	impact	NOUN
fbem-11598	70	30	of	of	ADP
fbem-11598	70	31	enterprise	enterprise	NOUN
fbem-11598	70	32	obstacles	obstacle	NOUN
fbem-11598	70	33	,	,	PUNCT
fbem-11598	70	34	reduces	reduce	VERB
fbem-11598	70	35	the	the	DET
fbem-11598	70	36	difficulty	difficulty	NOUN
fbem-11598	70	37	of	of	ADP
fbem-11598	70	38	obtaining	obtain	VERB
fbem-11598	70	39	evidence	evidence	NOUN
fbem-11598	70	40	,	,	PUNCT
fbem-11598	70	41	and	and	CCONJ
fbem-11598	70	42	also	also	ADV
fbem-11598	70	43	makes	make	VERB
fbem-11598	70	44	the	the	DET
fbem-11598	70	45	original	original	ADJ
fbem-11598	70	46	on	on	ADP
fbem-11598	70	47	-	-	PUNCT
fbem-11598	70	48	site	site	NOUN
fbem-11598	70	49	resident	resident	ADJ
fbem-11598	70	50	audit	audit	NOUN
fbem-11598	70	51	no	no	ADV
fbem-11598	70	52	longer	long	ADV
fbem-11598	70	53	necessary	necessary	ADJ
fbem-11598	70	54	[	[	X
fbem-11598	70	55	l6	l6	NOUN
fbem-11598	70	56	]	]	PUNCT
fbem-11598	70	57	.	.	PUNCT
fbem-11598	71	1	the	the	DET
fbem-11598	71	2	use	use	NOUN
fbem-11598	71	3	of	of	ADP
fbem-11598	71	4	big	big	ADJ
fbem-11598	71	5	data	datum	NOUN
fbem-11598	71	6	technology	technology	NOUN
fbem-11598	71	7	to	to	PART
fbem-11598	71	8	audit	audit	VERB
fbem-11598	71	9	enterprises	enterprise	NOUN
fbem-11598	71	10	and	and	CCONJ
fbem-11598	71	11	transform	transform	VERB
fbem-11598	71	12	the	the	DET
fbem-11598	71	13	audit	audit	NOUN
fbem-11598	71	14	form	form	NOUN
fbem-11598	71	15	into	into	ADP
fbem-11598	71	16	the	the	DET
fbem-11598	71	17	centralized	centralized	ADJ
fbem-11598	71	18	office	office	NOUN
fbem-11598	71	19	of	of	ADP
fbem-11598	71	20	the	the	DET
fbem-11598	71	21	firm	firm	NOUN
fbem-11598	71	22	can	can	AUX
fbem-11598	71	23	effectively	effectively	ADV
fbem-11598	71	24	reduce	reduce	VERB
fbem-11598	71	25	the	the	DET
fbem-11598	71	26	attendance	attendance	NOUN
fbem-11598	71	27	and	and	CCONJ
fbem-11598	71	28	dispatch	dispatch	NOUN
fbem-11598	71	29	cost	cost	NOUN
fbem-11598	71	30	of	of	ADP
fbem-11598	71	31	the	the	DET
fbem-11598	71	32	audit	audit	NOUN
fbem-11598	71	33	project	project	NOUN
fbem-11598	71	34	team	team	NOUN
fbem-11598	71	35	.	.	PUNCT
fbem-11598	72	1	at	at	ADP
fbem-11598	72	2	the	the	DET
fbem-11598	72	3	same	same	ADJ
fbem-11598	72	4	time	time	NOUN
fbem-11598	72	5	,	,	PUNCT
fbem-11598	72	6	the	the	DET
fbem-11598	72	7	use	use	NOUN
fbem-11598	72	8	of	of	ADP
fbem-11598	72	9	big	big	ADJ
fbem-11598	72	10	data	datum	NOUN
fbem-11598	72	11	audit	audit	NOUN
fbem-11598	72	12	tools	tool	NOUN
fbem-11598	72	13	can	can	AUX
fbem-11598	72	14	also	also	ADV
fbem-11598	72	15	help	help	VERB
fbem-11598	72	16	auditors	auditor	NOUN
fbem-11598	72	17	to	to	PART
fbem-11598	72	18	carry	carry	VERB
fbem-11598	72	19	out	out	ADP
fbem-11598	72	20	efficient	efficient	ADJ
fbem-11598	72	21	and	and	CCONJ
fbem-11598	72	22	fast	fast	ADJ
fbem-11598	72	23	data	datum	NOUN
fbem-11598	72	24	analysis	analysis	NOUN
fbem-11598	72	25	,	,	PUNCT
fbem-11598	72	26	and	and	CCONJ
fbem-11598	72	27	identify	identify	VERB
fbem-11598	72	28	the	the	DET
fbem-11598	72	29	contradictions	contradiction	NOUN
fbem-11598	72	30	and	and	CCONJ
fbem-11598	72	31	problems	problem	NOUN
fbem-11598	72	32	that	that	PRON
fbem-11598	72	33	are	be	AUX
fbem-11598	72	34	difficult	difficult	ADJ
fbem-11598	72	35	to	to	PART
fbem-11598	72	36	find	find	VERB
fbem-11598	72	37	in	in	ADP
fbem-11598	72	38	the	the	DET
fbem-11598	72	39	traditional	traditional	ADJ
fbem-11598	72	40	audit	audit	NOUN
fbem-11598	72	41	.	.	PUNCT
fbem-11598	73	1	2.3.2	2.3.2	NUM
fbem-11598	73	2	.	.	PUNCT
fbem-11598	73	3	specific	specific	ADJ
fbem-11598	73	4	audit	audit	NOUN
fbem-11598	73	5	plan	plan	NOUN
fbem-11598	73	6	.	.	PUNCT
fbem-11598	74	1	the	the	DET
fbem-11598	74	2	impact	impact	NOUN
fbem-11598	74	3	of	of	ADP
fbem-11598	74	4	big	big	ADJ
fbem-11598	74	5	data	datum	NOUN
fbem-11598	74	6	on	on	ADP
fbem-11598	74	7	specific	specific	ADJ
fbem-11598	74	8	audit	audit	NOUN
fbem-11598	74	9	plans	plan	NOUN
fbem-11598	74	10	should	should	AUX
fbem-11598	74	11	also	also	ADV
fbem-11598	74	12	be	be	AUX
fbem-11598	74	13	considered	consider	VERB
fbem-11598	74	14	from	from	ADP
fbem-11598	74	15	two	two	NUM
fbem-11598	74	16	perspectives	perspective	NOUN
fbem-11598	74	17	:	:	PUNCT
fbem-11598	74	18	one	one	NUM
fbem-11598	74	19	is	be	AUX
fbem-11598	74	20	to	to	PART
fbem-11598	74	21	increase	increase	VERB
fbem-11598	74	22	the	the	DET
fbem-11598	74	23	proportion	proportion	NOUN
fbem-11598	74	24	of	of	ADP
fbem-11598	74	25	analysis	analysis	NOUN
fbem-11598	74	26	procedures	procedure	NOUN
fbem-11598	74	27	;	;	PUNCT
fbem-11598	74	28	the	the	DET
fbem-11598	74	29	other	other	ADJ
fbem-11598	74	30	is	be	AUX
fbem-11598	74	31	to	to	PART
fbem-11598	74	32	emphasize	emphasize	VERB
fbem-11598	74	33	the	the	DET
fbem-11598	74	34	use	use	NOUN
fbem-11598	74	35	of	of	ADP
fbem-11598	74	36	big	big	ADJ
fbem-11598	74	37	data	datum	NOUN
fbem-11598	74	38	technology	technology	NOUN
fbem-11598	74	39	to	to	PART
fbem-11598	74	40	investigate	investigate	VERB
fbem-11598	74	41	misstatement	misstatement	NOUN
fbem-11598	74	42	and	and	CCONJ
fbem-11598	74	43	fraud	fraud	NOUN
fbem-11598	74	44	.	.	PUNCT
fbem-11598	75	1	(	(	PUNCT
fbem-11598	75	2	1	1	X
fbem-11598	75	3	)	)	PUNCT
fbem-11598	75	4	more	more	ADJ
fbem-11598	75	5	analytical	analytical	ADJ
fbem-11598	75	6	procedures	procedure	NOUN
fbem-11598	75	7	in	in	ADP
fbem-11598	75	8	big	big	ADJ
fbem-11598	75	9	data	datum	NOUN
fbem-11598	75	10	audit	audit	NOUN
fbem-11598	75	11	,	,	PUNCT
fbem-11598	75	12	structured	structured	ADJ
fbem-11598	75	13	and	and	CCONJ
fbem-11598	75	14	unstructured	unstructured	ADJ
fbem-11598	75	15	data	datum	NOUN
fbem-11598	75	16	pays	pay	VERB
fbem-11598	75	17	equal	equal	ADJ
fbem-11598	75	18	attention	attention	NOUN
fbem-11598	75	19	to	to	ADP
fbem-11598	75	20	,	,	PUNCT
fbem-11598	75	21	and	and	CCONJ
fbem-11598	75	22	unstructured	unstructured	ADJ
fbem-11598	75	23	data	datum	NOUN
fbem-11598	75	24	has	have	AUX
fbem-11598	75	25	been	be	AUX
fbem-11598	75	26	standardized	standardize	VERB
fbem-11598	75	27	and	and	CCONJ
fbem-11598	75	28	format	format	NOUN
fbem-11598	75	29	transformed	transform	VERB
fbem-11598	75	30	by	by	ADP
fbem-11598	75	31	enterprises	enterprise	NOUN
fbem-11598	75	32	.	.	PUNCT
fbem-11598	76	1	auditors	auditor	NOUN
fbem-11598	76	2	process	process	VERB
fbem-11598	76	3	unstructured	unstructured	ADJ
fbem-11598	76	4	data	datum	NOUN
fbem-11598	76	5	more	more	ADJ
fbem-11598	76	6	and	and	CCONJ
fbem-11598	76	7	deeper	deep	ADJ
fbem-11598	76	8	than	than	ADP
fbem-11598	76	9	traditional	traditional	ADJ
fbem-11598	76	10	audit	audit	NOUN
fbem-11598	76	11	.	.	PUNCT
fbem-11598	77	1	therefore	therefore	ADV
fbem-11598	77	2	,	,	PUNCT
fbem-11598	77	3	in	in	ADP
fbem-11598	77	4	the	the	DET
fbem-11598	77	5	specific	specific	ADJ
fbem-11598	77	6	audit	audit	NOUN
fbem-11598	77	7	plan	plan	NOUN
fbem-11598	77	8	of	of	ADP
fbem-11598	77	9	big	big	ADJ
fbem-11598	77	10	data	datum	NOUN
fbem-11598	77	11	audit	audit	NOUN
fbem-11598	77	12	should	should	AUX
fbem-11598	77	13	give	give	VERB
fbem-11598	77	14	full	full	ADJ
fbem-11598	77	15	play	play	NOUN
fbem-11598	77	16	to	to	ADP
fbem-11598	77	17	its	its	PRON
fbem-11598	77	18	advantages	advantage	NOUN
fbem-11598	77	19	,	,	PUNCT
fbem-11598	77	20	more	more	ADJ
fbem-11598	77	21	use	use	NOUN
fbem-11598	77	22	of	of	ADP
fbem-11598	77	23	big	big	ADJ
fbem-11598	77	24	data	datum	NOUN
fbem-11598	77	25	technology	technology	NOUN
fbem-11598	77	26	between	between	ADP
fbem-11598	77	27	structured	structured	ADJ
fbem-11598	77	28	information	information	NOUN
fbem-11598	77	29	,	,	PUNCT
fbem-11598	77	30	structured	structured	ADJ
fbem-11598	77	31	and	and	CCONJ
fbem-11598	77	32	unstructured	unstructured	ADJ
fbem-11598	77	33	information	information	NOUN
fbem-11598	77	34	link	link	NOUN
fbem-11598	77	35	execution	execution	NOUN
fbem-11598	77	36	analysis	analysis	NOUN
fbem-11598	77	37	program	program	NOUN
fbem-11598	77	38	,	,	PUNCT
fbem-11598	77	39	effectively	effectively	ADV
fbem-11598	77	40	find	find	VERB
fbem-11598	77	41	audit	audit	NOUN
fbem-11598	77	42	clues	clue	NOUN
fbem-11598	77	43	,	,	PUNCT
fbem-11598	77	44	identify	identify	VERB
fbem-11598	77	45	key	key	ADJ
fbem-11598	77	46	items	item	NOUN
fbem-11598	77	47	and	and	CCONJ
fbem-11598	77	48	unreasonable	unreasonable	ADJ
fbem-11598	77	49	data	datum	NOUN
fbem-11598	77	50	trend	trend	NOUN
fbem-11598	77	51	,	,	PUNCT
fbem-11598	77	52	improve	improve	VERB
fbem-11598	77	53	the	the	DET
fbem-11598	77	54	accuracy	accuracy	NOUN
fbem-11598	77	55	of	of	ADP
fbem-11598	77	56	the	the	DET
fbem-11598	77	57	audit	audit	NOUN
fbem-11598	77	58	plan	plan	NOUN
fbem-11598	77	59	and	and	CCONJ
fbem-11598	77	60	the	the	DET
fbem-11598	77	61	reliability	reliability	NOUN
fbem-11598	77	62	of	of	ADP
fbem-11598	77	63	the	the	DET
fbem-11598	77	64	audit	audit	NOUN
fbem-11598	77	65	conclusion	conclusion	NOUN
fbem-11598	77	66	[	[	X
fbem-11598	77	67	l7	l7	X
fbem-11598	77	68	]	]	X
fbem-11598	77	69	.	.	PUNCT
fbem-11598	78	1	(	(	PUNCT
fbem-11598	78	2	2	2	X
fbem-11598	78	3	)	)	PUNCT
fbem-11598	78	4	use	use	VERB
fbem-11598	78	5	big	big	ADJ
fbem-11598	78	6	data	datum	NOUN
fbem-11598	78	7	tools	tool	NOUN
fbem-11598	78	8	to	to	PART
fbem-11598	78	9	deal	deal	VERB
fbem-11598	78	10	with	with	ADP
fbem-11598	78	11	misstatements	misstatement	NOUN
fbem-11598	78	12	and	and	CCONJ
fbem-11598	78	13	fraud	fraud	VERB
fbem-11598	78	14	the	the	DET
fbem-11598	78	15	process	process	NOUN
fbem-11598	78	16	of	of	ADP
fbem-11598	78	17	data	datum	NOUN
fbem-11598	78	18	virtualization	virtualization	NOUN
fbem-11598	78	19	by	by	ADP
fbem-11598	78	20	enterprises	enterprise	NOUN
fbem-11598	78	21	using	use	VERB
fbem-11598	78	22	big	big	ADJ
fbem-11598	78	23	data	datum	NOUN
fbem-11598	78	24	technology	technology	NOUN
fbem-11598	78	25	is	be	AUX
fbem-11598	78	26	equivalent	equivalent	ADJ
fbem-11598	78	27	to	to	ADP
fbem-11598	78	28	the	the	DET
fbem-11598	78	29	formal	formal	ADJ
fbem-11598	78	30	and	and	CCONJ
fbem-11598	78	31	attribute	attribute	NOUN
fbem-11598	78	32	reconstruction	reconstruction	NOUN
fbem-11598	78	33	of	of	ADP
fbem-11598	78	34	the	the	DET
fbem-11598	78	35	data	datum	NOUN
fbem-11598	78	36	generated	generate	VERB
fbem-11598	78	37	by	by	ADP
fbem-11598	78	38	enterprises	enterprise	NOUN
fbem-11598	78	39	.	.	PUNCT
fbem-11598	79	1	in	in	ADP
fbem-11598	79	2	this	this	DET
fbem-11598	79	3	process	process	NOUN
fbem-11598	79	4	,	,	PUNCT
fbem-11598	79	5	the	the	DET
fbem-11598	79	6	internal	internal	ADJ
fbem-11598	79	7	connection	connection	NOUN
fbem-11598	79	8	between	between	ADP
fbem-11598	79	9	data	datum	NOUN
fbem-11598	79	10	will	will	AUX
fbem-11598	79	11	be	be	AUX
fbem-11598	79	12	blurred	blur	VERB
fbem-11598	79	13	and	and	CCONJ
fbem-11598	79	14	the	the	DET
fbem-11598	79	15	source	source	NOUN
fbem-11598	79	16	and	and	CCONJ
fbem-11598	79	17	trajectory	trajectory	NOUN
fbem-11598	79	18	of	of	ADP
fbem-11598	79	19	data	datum	NOUN
fbem-11598	79	20	will	will	AUX
fbem-11598	79	21	be	be	AUX
fbem-11598	79	22	diluted	dilute	VERB
fbem-11598	79	23	.	.	PUNCT
fbem-11598	80	1	at	at	ADP
fbem-11598	80	2	the	the	DET
fbem-11598	80	3	same	same	ADJ
fbem-11598	80	4	time	time	NOUN
fbem-11598	80	5	,	,	PUNCT
fbem-11598	80	6	big	big	ADJ
fbem-11598	80	7	data	datum	NOUN
fbem-11598	80	8	technology	technology	NOUN
fbem-11598	80	9	makes	make	VERB
fbem-11598	80	10	it	it	PRON
fbem-11598	80	11	easier	easy	ADJ
fbem-11598	80	12	to	to	PART
fbem-11598	80	13	modify	modify	VERB
fbem-11598	80	14	the	the	DET
fbem-11598	80	15	information	information	NOUN
fbem-11598	80	16	related	relate	VERB
fbem-11598	80	17	to	to	ADP
fbem-11598	80	18	wrong	wrong	ADJ
fbem-11598	80	19	accounts	account	NOUN
fbem-11598	80	20	,	,	PUNCT
fbem-11598	80	21	increasing	increase	VERB
fbem-11598	80	22	the	the	DET
fbem-11598	80	23	concealment	concealment	NOUN
fbem-11598	80	24	of	of	ADP
fbem-11598	80	25	wrong	wrong	ADJ
fbem-11598	80	26	accounts	account	NOUN
fbem-11598	80	27	,	,	PUNCT
fbem-11598	80	28	and	and	CCONJ
fbem-11598	80	29	it	it	PRON
fbem-11598	80	30	is	be	AUX
fbem-11598	80	31	difficult	difficult	ADJ
fbem-11598	80	32	to	to	PART
fbem-11598	80	33	find	find	VERB
fbem-11598	80	34	the	the	DET
fbem-11598	80	35	problems	problem	NOUN
fbem-11598	80	36	through	through	ADP
fbem-11598	80	37	traditional	traditional	ADJ
fbem-11598	80	38	audit	audit	NOUN
fbem-11598	80	39	investigation	investigation	NOUN
fbem-11598	80	40	methods	method	NOUN
fbem-11598	80	41	,	,	PUNCT
fbem-11598	80	42	which	which	PRON
fbem-11598	80	43	leads	lead	VERB
fbem-11598	80	44	to	to	ADP
fbem-11598	80	45	the	the	DET
fbem-11598	80	46	need	need	NOUN
fbem-11598	80	47	for	for	ADP
fbem-11598	80	48	more	more	ADJ
fbem-11598	80	49	resources	resource	NOUN
fbem-11598	80	50	and	and	CCONJ
fbem-11598	80	51	time	time	NOUN
fbem-11598	80	52	to	to	PART
fbem-11598	80	53	investigate	investigate	VERB
fbem-11598	80	54	relevant	relevant	ADJ
fbem-11598	80	55	vouchers	voucher	NOUN
fbem-11598	80	56	,	,	PUNCT
fbem-11598	80	57	find	find	VERB
fbem-11598	80	58	the	the	DET
fbem-11598	80	59	causes	cause	NOUN
fbem-11598	80	60	of	of	ADP
fbem-11598	80	61	misstatement	misstatement	NOUN
fbem-11598	80	62	and	and	CCONJ
fbem-11598	80	63	fraud	fraud	NOUN
fbem-11598	80	64	.	.	PUNCT
fbem-11598	81	1	in	in	ADP
fbem-11598	81	2	this	this	DET
fbem-11598	81	3	case	case	NOUN
fbem-11598	81	4	,	,	PUNCT
fbem-11598	81	5	auditors	auditor	NOUN
fbem-11598	81	6	should	should	AUX
fbem-11598	81	7	also	also	ADV
fbem-11598	81	8	make	make	VERB
fbem-11598	81	9	"	"	PUNCT
fbem-11598	81	10	full	full	ADJ
fbem-11598	81	11	"	"	PUNCT
fbem-11598	81	12	use	use	NOUN
fbem-11598	81	13	of	of	ADP
fbem-11598	81	14	big	big	ADJ
fbem-11598	81	15	data	datum	NOUN
fbem-11598	81	16	tools	tool	NOUN
fbem-11598	81	17	to	to	PART
fbem-11598	81	18	establish	establish	VERB
fbem-11598	81	19	a	a	DET
fbem-11598	81	20	big	big	ADJ
fbem-11598	81	21	data	datum	NOUN
fbem-11598	81	22	audit	audit	NOUN
fbem-11598	81	23	analysis	analysis	NOUN
fbem-11598	81	24	model	model	NOUN
fbem-11598	81	25	based	base	VERB
fbem-11598	81	26	on	on	ADP
fbem-11598	81	27	business	business	NOUN
fbem-11598	81	28	logic	logic	NOUN
fbem-11598	81	29	,	,	PUNCT
fbem-11598	81	30	accounting	accounting	NOUN
fbem-11598	81	31	relations	relation	NOUN
fbem-11598	81	32	and	and	CCONJ
fbem-11598	81	33	audit	audit	NOUN
fbem-11598	81	34	experience	experience	NOUN
fbem-11598	81	35	,	,	PUNCT
fbem-11598	81	36	so	so	SCONJ
fbem-11598	81	37	as	as	SCONJ
fbem-11598	81	38	to	to	PART
fbem-11598	81	39	finance	finance	VERB
fbem-11598	81	40	enterprise	enterprise	NOUN
fbem-11598	81	41	,	,	PUNCT
fbem-11598	81	42	a	a	DET
fbem-11598	81	43	systematic	systematic	ADJ
fbem-11598	81	44	and	and	CCONJ
fbem-11598	81	45	comprehensive	comprehensive	ADJ
fbem-11598	81	46	analysis	analysis	NOUN
fbem-11598	81	47	of	of	ADP
fbem-11598	81	48	the	the	DET
fbem-11598	81	49	links	link	NOUN
fbem-11598	81	50	between	between	ADP
fbem-11598	81	51	business	business	NOUN
fbem-11598	81	52	data	datum	NOUN
fbem-11598	81	53	and	and	CCONJ
fbem-11598	81	54	business	business	NOUN
fbem-11598	81	55	data	datum	NOUN
fbem-11598	81	56	,	,	PUNCT
fbem-11598	81	57	structured	structured	ADJ
fbem-11598	81	58	and	and	CCONJ
fbem-11598	81	59	unstructured	unstructured	ADJ
fbem-11598	81	60	data	datum	NOUN
fbem-11598	81	61	,	,	PUNCT
fbem-11598	81	62	and	and	CCONJ
fbem-11598	81	63	internal	internal	ADJ
fbem-11598	81	64	and	and	CCONJ
fbem-11598	81	65	external	external	ADJ
fbem-11598	81	66	data	datum	NOUN
fbem-11598	81	67	to	to	PART
fbem-11598	81	68	fully	fully	ADV
fbem-11598	81	69	deal	deal	VERB
fbem-11598	81	70	with	with	ADP
fbem-11598	81	71	misstatement	misstatement	NOUN
fbem-11598	81	72	and	and	CCONJ
fbem-11598	81	73	fraud	fraud	NOUN
fbem-11598	81	74	overdone	overdone	NOUN
fbem-11598	81	75	by	by	ADP
fbem-11598	81	76	big	big	ADJ
fbem-11598	81	77	data	datum	NOUN
fbem-11598	81	78	[	[	X
fbem-11598	81	79	l8	l8	PROPN
fbem-11598	81	80	]	]	PUNCT
fbem-11598	81	81	.	.	PUNCT
fbem-11598	82	1	2.4	2.4	NUM
fbem-11598	82	2	.	.	PUNCT
fbem-11598	83	1	big	big	ADJ
fbem-11598	83	2	data	datum	NOUN
fbem-11598	83	3	audit	audit	NOUN
fbem-11598	83	4	risk	risk	NOUN
fbem-11598	83	5	response	response	NOUN
fbem-11598	83	6	compared	compare	VERB
fbem-11598	83	7	with	with	ADP
fbem-11598	83	8	traditional	traditional	ADJ
fbem-11598	83	9	audit	audit	NOUN
fbem-11598	83	10	,	,	PUNCT
fbem-11598	83	11	the	the	DET
fbem-11598	83	12	impact	impact	NOUN
fbem-11598	83	13	of	of	ADP
fbem-11598	83	14	big	big	ADJ
fbem-11598	83	15	data	datum	NOUN
fbem-11598	83	16	audit	audit	NOUN
fbem-11598	83	17	on	on	ADP
fbem-11598	83	18	risk	risk	NOUN
fbem-11598	83	19	response	response	NOUN
fbem-11598	83	20	is	be	AUX
fbem-11598	83	21	reflected	reflect	VERB
fbem-11598	83	22	in	in	ADP
fbem-11598	83	23	three	three	NUM
fbem-11598	83	24	aspects	aspect	NOUN
fbem-11598	83	25	:	:	PUNCT
fbem-11598	83	26	first	first	ADV
fbem-11598	83	27	,	,	PUNCT
fbem-11598	83	28	the	the	DET
fbem-11598	83	29	selection	selection	NOUN
fbem-11598	83	30	of	of	ADP
fbem-11598	83	31	the	the	DET
fbem-11598	83	32	overall	overall	ADJ
fbem-11598	83	33	audit	audit	NOUN
fbem-11598	83	34	plan	plan	NOUN
fbem-11598	83	35	,	,	PUNCT
fbem-11598	83	36	second	second	ADJ
fbem-11598	83	37	,	,	PUNCT
fbem-11598	83	38	to	to	PART
fbem-11598	83	39	improve	improve	VERB
fbem-11598	83	40	the	the	DET
fbem-11598	83	41	efficiency	efficiency	NOUN
fbem-11598	83	42	of	of	ADP
fbem-11598	83	43	value	value	NOUN
fbem-11598	83	44	purification	purification	NOUN
fbem-11598	83	45	,	,	PUNCT
fbem-11598	83	46	and	and	CCONJ
fbem-11598	83	47	third	third	ADV
fbem-11598	83	48	,	,	PUNCT
fbem-11598	83	49	to	to	PART
fbem-11598	83	50	increase	increase	VERB
fbem-11598	83	51	the	the	DET
fbem-11598	83	52	pertinence	pertinence	NOUN
fbem-11598	83	53	of	of	ADP
fbem-11598	83	54	audit	audit	NOUN
fbem-11598	83	55	communication	communication	NOUN
fbem-11598	83	56	matters	matter	NOUN
fbem-11598	83	57	.	.	PUNCT
fbem-11598	84	1	2.4.1	2.4.1	X
fbem-11598	84	2	.	.	PUNCT
fbem-11598	85	1	increase	increase	VERB
fbem-11598	85	2	the	the	DET
fbem-11598	85	3	proportion	proportion	NOUN
fbem-11598	85	4	of	of	ADP
fbem-11598	85	5	control	control	NOUN
fbem-11598	85	6	testing	testing	NOUN
fbem-11598	85	7	in	in	ADP
fbem-11598	85	8	the	the	DET
fbem-11598	85	9	overall	overall	ADJ
fbem-11598	85	10	audit	audit	NOUN
fbem-11598	85	11	scheme	scheme	NOUN
fbem-11598	85	12	in	in	ADP
fbem-11598	85	13	the	the	DET
fbem-11598	85	14	big	big	ADJ
fbem-11598	85	15	data	datum	NOUN
fbem-11598	85	16	audit	audit	NOUN
fbem-11598	85	17	,	,	PUNCT
fbem-11598	85	18	both	both	CCONJ
fbem-11598	85	19	the	the	DET
fbem-11598	85	20	enterprises	enterprise	NOUN
fbem-11598	85	21	and	and	CCONJ
fbem-11598	85	22	the	the	DET
fbem-11598	85	23	auditors	auditor	NOUN
fbem-11598	85	24	are	be	AUX
fbem-11598	85	25	using	use	VERB
fbem-11598	85	26	the	the	DET
fbem-11598	85	27	big	big	ADJ
fbem-11598	85	28	data	datum	NOUN
fbem-11598	85	29	technology	technology	NOUN
fbem-11598	85	30	.	.	PUNCT
fbem-11598	86	1	on	on	ADP
fbem-11598	86	2	the	the	DET
fbem-11598	86	3	one	one	NUM
fbem-11598	86	4	hand	hand	NOUN
fbem-11598	86	5	,	,	PUNCT
fbem-11598	86	6	the	the	DET
fbem-11598	86	7	use	use	NOUN
fbem-11598	86	8	of	of	ADP
fbem-11598	86	9	big	big	ADJ
fbem-11598	86	10	data	datum	NOUN
fbem-11598	86	11	by	by	ADP
fbem-11598	86	12	enterprises	enterprise	NOUN
fbem-11598	86	13	directly	directly	ADV
fbem-11598	86	14	affects	affect	VERB
fbem-11598	86	15	the	the	DET
fbem-11598	86	16	way	way	NOUN
fbem-11598	86	17	of	of	ADP
fbem-11598	86	18	generation	generation	NOUN
fbem-11598	86	19	and	and	CCONJ
fbem-11598	86	20	maintenance	maintenance	NOUN
fbem-11598	86	21	of	of	ADP
fbem-11598	86	22	data	datum	NOUN
fbem-11598	86	23	,	,	PUNCT
fbem-11598	86	24	namely	namely	ADV
fbem-11598	86	25	"	"	PUNCT
fbem-11598	86	26	internal	internal	ADJ
fbem-11598	86	27	control	control	NOUN
fbem-11598	86	28	"	"	PUNCT
fbem-11598	86	29	.	.	PUNCT
fbem-11598	87	1	therefore	therefore	ADV
fbem-11598	87	2	,	,	PUNCT
fbem-11598	87	3	in	in	ADP
fbem-11598	87	4	the	the	DET
fbem-11598	87	5	traditional	traditional	ADJ
fbem-11598	87	6	audit	audit	NOUN
fbem-11598	87	7	,	,	PUNCT
fbem-11598	87	8	it	it	PRON
fbem-11598	87	9	is	be	AUX
fbem-11598	87	10	not	not	PART
fbem-11598	87	11	advisable	advisable	ADJ
fbem-11598	87	12	to	to	PART
fbem-11598	87	13	judge	judge	VERB
fbem-11598	87	14	whether	whether	SCONJ
fbem-11598	87	15	to	to	PART
fbem-11598	87	16	perform	perform	VERB
fbem-11598	87	17	the	the	DET
fbem-11598	87	18	control	control	NOUN
fbem-11598	87	19	test	test	NOUN
fbem-11598	87	20	solely	solely	ADV
fbem-11598	87	21	based	base	VERB
fbem-11598	87	22	on	on	ADP
fbem-11598	87	23	the	the	DET
fbem-11598	87	24	understanding	understanding	NOUN
fbem-11598	87	25	of	of	ADP
fbem-11598	87	26	the	the	DET
fbem-11598	87	27	internal	internal	ADJ
fbem-11598	87	28	control	control	NOUN
fbem-11598	87	29	of	of	ADP
fbem-11598	87	30	enterprises	enterprise	NOUN
fbem-11598	87	31	,	,	PUNCT
fbem-11598	87	32	and	and	CCONJ
fbem-11598	87	33	it	it	PRON
fbem-11598	87	34	is	be	AUX
fbem-11598	87	35	more	more	ADV
fbem-11598	87	36	necessary	necessary	ADJ
fbem-11598	87	37	to	to	PART
fbem-11598	87	38	test	test	VERB
fbem-11598	87	39	the	the	DET
fbem-11598	87	40	internal	internal	ADJ
fbem-11598	87	41	control	control	NOUN
fbem-11598	87	42	realized	realize	VERB
fbem-11598	87	43	with	with	ADP
fbem-11598	87	44	the	the	DET
fbem-11598	87	45	help	help	NOUN
fbem-11598	87	46	of	of	ADP
fbem-11598	87	47	big	big	ADJ
fbem-11598	87	48	data	datum	NOUN
fbem-11598	87	49	technology	technology	NOUN
fbem-11598	87	50	.	.	PUNCT
fbem-11598	88	1	on	on	ADP
fbem-11598	88	2	the	the	DET
fbem-11598	88	3	other	other	ADJ
fbem-11598	88	4	hand	hand	NOUN
fbem-11598	88	5	,	,	PUNCT
fbem-11598	88	6	the	the	DET
fbem-11598	88	7	scope	scope	NOUN
fbem-11598	88	8	of	of	ADP
fbem-11598	88	9	internal	internal	ADJ
fbem-11598	88	10	control	control	NOUN
fbem-11598	88	11	tests	test	NOUN
fbem-11598	88	12	depends	depend	VERB
fbem-11598	88	13	on	on	ADP
fbem-11598	88	14	how	how	SCONJ
fbem-11598	88	15	much	much	ADJ
fbem-11598	88	16	technology	technology	NOUN
fbem-11598	88	17	of	of	ADP
fbem-11598	88	18	big	big	ADJ
fbem-11598	88	19	data	datum	NOUN
fbem-11598	88	20	is	be	AUX
fbem-11598	88	21	used	use	VERB
fbem-11598	88	22	in	in	ADP
fbem-11598	88	23	the	the	DET
fbem-11598	88	24	internal	internal	ADJ
fbem-11598	88	25	control	control	NOUN
fbem-11598	88	26	of	of	ADP
fbem-11598	88	27	each	each	DET
fbem-11598	88	28	project	project	NOUN
fbem-11598	88	29	.	.	PUNCT
fbem-11598	89	1	for	for	ADP
fbem-11598	89	2	example	example	NOUN
fbem-11598	89	3	,	,	PUNCT
fbem-11598	89	4	for	for	ADP
fbem-11598	89	5	the	the	DET
fbem-11598	89	6	audit	audit	NOUN
fbem-11598	89	7	of	of	ADP
fbem-11598	89	8	monetary	monetary	ADJ
fbem-11598	89	9	funds	fund	NOUN
fbem-11598	89	10	,	,	PUNCT
fbem-11598	89	11	accounts	account	VERB
fbem-11598	89	12	receivable	receivable	ADJ
fbem-11598	89	13	and	and	CCONJ
fbem-11598	89	14	other	other	ADJ
fbem-11598	89	15	projects	project	NOUN
fbem-11598	89	16	,	,	PUNCT
fbem-11598	89	17	with	with	ADP
fbem-11598	89	18	the	the	DET
fbem-11598	89	19	large	large	ADJ
fbem-11598	89	20	amount	amount	NOUN
fbem-11598	89	21	of	of	ADP
fbem-11598	89	22	data	datum	NOUN
fbem-11598	89	23	generation	generation	NOUN
fbem-11598	89	24	,	,	PUNCT
fbem-11598	89	25	high	high	ADJ
fbem-11598	89	26	frequency	frequency	NOUN
fbem-11598	89	27	of	of	ADP
fbem-11598	89	28	regular	regular	ADJ
fbem-11598	89	29	maintenance	maintenance	NOUN
fbem-11598	89	30	and	and	CCONJ
fbem-11598	89	31	more	more	ADJ
fbem-11598	89	32	application	application	NOUN
fbem-11598	89	33	of	of	ADP
fbem-11598	89	34	big	big	ADJ
fbem-11598	89	35	data	datum	NOUN
fbem-11598	89	36	technology	technology	NOUN
fbem-11598	89	37	,	,	PUNCT
fbem-11598	89	38	the	the	DET
fbem-11598	89	39	effectiveness	effectiveness	NOUN
fbem-11598	89	40	of	of	ADP
fbem-11598	89	41	information	information	NOUN
fbem-11598	89	42	reporting	reporting	NOUN
fbem-11598	89	43	and	and	CCONJ
fbem-11598	89	44	maintenance	maintenance	NOUN
fbem-11598	89	45	;	;	PUNCT
fbem-11598	89	46	for	for	ADP
fbem-11598	89	47	the	the	DET
fbem-11598	89	48	audit	audit	NOUN
fbem-11598	89	49	of	of	ADP
fbem-11598	89	50	production	production	NOUN
fbem-11598	89	51	and	and	CCONJ
fbem-11598	89	52	manufacturing	manufacturing	NOUN
fbem-11598	89	53	cycle	cycle	NOUN
fbem-11598	89	54	,	,	PUNCT
fbem-11598	89	55	the	the	DET
fbem-11598	89	56	complexity	complexity	NOUN
fbem-11598	89	57	of	of	ADP
fbem-11598	89	58	the	the	DET
fbem-11598	89	59	data	datum	NOUN
fbem-11598	89	60	is	be	AUX
fbem-11598	89	61	reflected	reflect	VERB
fbem-11598	89	62	in	in	ADP
fbem-11598	89	63	the	the	DET
fbem-11598	89	64	distribution	distribution	NOUN
fbem-11598	89	65	of	of	ADP
fbem-11598	89	66	products	product	NOUN
fbem-11598	89	67	,	,	PUNCT
fbem-11598	89	68	products	product	NOUN
fbem-11598	89	69	and	and	CCONJ
fbem-11598	89	70	manufacturing	manufacturing	NOUN
fbem-11598	89	71	costs	cost	NOUN
fbem-11598	89	72	,	,	PUNCT
fbem-11598	89	73	so	so	SCONJ
fbem-11598	89	74	the	the	DET
fbem-11598	89	75	effectiveness	effectiveness	NOUN
fbem-11598	89	76	of	of	ADP
fbem-11598	89	77	information	information	NOUN
fbem-11598	89	78	generation	generation	NOUN
fbem-11598	89	79	and	and	CCONJ
fbem-11598	89	80	regular	regular	ADJ
fbem-11598	89	81	checking	checking	NOUN
fbem-11598	89	82	.	.	PUNCT
fbem-11598	90	1	it	it	PRON
fbem-11598	90	2	can	can	AUX
fbem-11598	90	3	be	be	AUX
fbem-11598	90	4	said	say	VERB
fbem-11598	90	5	that	that	SCONJ
fbem-11598	90	6	under	under	ADP
fbem-11598	90	7	the	the	DET
fbem-11598	90	8	background	background	NOUN
fbem-11598	90	9	of	of	ADP
fbem-11598	90	10	big	big	ADJ
fbem-11598	90	11	data	datum	NOUN
fbem-11598	90	12	,	,	PUNCT
fbem-11598	90	13	the	the	DET
fbem-11598	90	14	internal	internal	ADJ
fbem-11598	90	15	control	control	NOUN
fbem-11598	90	16	of	of	ADP
fbem-11598	90	17	enterprises	enterprise	NOUN
fbem-11598	90	18	has	have	VERB
fbem-11598	90	19	a	a	DET
fbem-11598	90	20	greater	great	ADJ
fbem-11598	90	21	impact	impact	NOUN
fbem-11598	90	22	,	,	PUNCT
fbem-11598	90	23	and	and	CCONJ
fbem-11598	90	24	the	the	DET
fbem-11598	90	25	control	control	NOUN
fbem-11598	90	26	test	test	NOUN
fbem-11598	90	27	during	during	ADP
fbem-11598	90	28	the	the	DET
fbem-11598	90	29	audit	audit	NOUN
fbem-11598	90	30	is	be	AUX
fbem-11598	90	31	also	also	ADV
fbem-11598	90	32	more	more	ADV
fbem-11598	90	33	necessary	necessary	ADJ
fbem-11598	90	34	.	.	PUNCT
fbem-11598	91	1	compared	compare	VERB
fbem-11598	91	2	with	with	ADP
fbem-11598	91	3	the	the	DET
fbem-11598	91	4	traditional	traditional	ADJ
fbem-11598	91	5	audit	audit	NOUN
fbem-11598	91	6	,	,	PUNCT
fbem-11598	91	7	more	more	ADV
fbem-11598	91	8	comprehensive	comprehensive	ADJ
fbem-11598	91	9	plans	plan	NOUN
fbem-11598	91	10	should	should	AUX
fbem-11598	91	11	be	be	AUX
fbem-11598	91	12	formulated	formulate	VERB
fbem-11598	91	13	and	and	CCONJ
fbem-11598	91	14	implemented	implement	VERB
fbem-11598	91	15	.	.	PUNCT
fbem-11598	92	1	2.4.2	2.4.2	X
fbem-11598	92	2	.	.	PUNCT
fbem-11598	92	3	improve	improve	VERB
fbem-11598	92	4	the	the	DET
fbem-11598	92	5	value	value	NOUN
fbem-11598	92	6	purification	purification	NOUN
fbem-11598	92	7	efficiency	efficiency	NOUN
fbem-11598	92	8	of	of	ADP
fbem-11598	92	9	unstructured	unstructured	ADJ
fbem-11598	92	10	information	information	NOUN
fbem-11598	92	11	in	in	ADP
fbem-11598	92	12	the	the	DET
fbem-11598	92	13	environment	environment	NOUN
fbem-11598	92	14	of	of	ADP
fbem-11598	92	15	big	big	ADJ
fbem-11598	92	16	data	datum	NOUN
fbem-11598	92	17	,	,	PUNCT
fbem-11598	92	18	when	when	SCONJ
fbem-11598	92	19	enterprises	enterprise	NOUN
fbem-11598	92	20	convert	convert	VERB
fbem-11598	92	21	paper	paper	NOUN
fbem-11598	92	22	information	information	NOUN
fbem-11598	92	23	into	into	ADP
fbem-11598	92	24	virtual	virtual	ADJ
fbem-11598	92	25	information	information	NOUN
fbem-11598	92	26	,	,	PUNCT
fbem-11598	92	27	they	they	PRON
fbem-11598	92	28	do	do	AUX
fbem-11598	92	29	not	not	PART
fbem-11598	92	30	spend	spend	VERB
fbem-11598	92	31	special	special	ADJ
fbem-11598	92	32	time	time	NOUN
fbem-11598	92	33	and	and	CCONJ
fbem-11598	92	34	labor	labor	NOUN
fbem-11598	92	35	costs	cost	NOUN
fbem-11598	92	36	to	to	PART
fbem-11598	92	37	screen	screen	VERB
fbem-11598	92	38	"	"	PUNCT
fbem-11598	92	39	effective	effective	ADJ
fbem-11598	92	40	information	information	NOUN
fbem-11598	92	41	"	"	PUNCT
fbem-11598	92	42	separately	separately	ADV
fbem-11598	92	43	,	,	PUNCT
fbem-11598	92	44	resulting	result	VERB
fbem-11598	92	45	in	in	ADP
fbem-11598	92	46	a	a	DET
fbem-11598	92	47	certain	certain	ADJ
fbem-11598	92	48	proportion	proportion	NOUN
fbem-11598	92	49	of	of	ADP
fbem-11598	92	50	"	"	PUNCT
fbem-11598	92	51	invalid	invalid	ADJ
fbem-11598	92	52	information	information	NOUN
fbem-11598	92	53	"	"	PUNCT
fbem-11598	92	54	in	in	ADP
fbem-11598	92	55	the	the	DET
fbem-11598	92	56	generated	generate	VERB
fbem-11598	92	57	unstructured	unstructured	ADJ
fbem-11598	92	58	information	information	NOUN
fbem-11598	92	59	.	.	PUNCT
fbem-11598	93	1	in	in	ADP
fbem-11598	93	2	risk	risk	NOUN
fbem-11598	93	3	response	response	NOUN
fbem-11598	93	4	,	,	PUNCT
fbem-11598	93	5	it	it	PRON
fbem-11598	93	6	is	be	AUX
fbem-11598	93	7	often	often	ADV
fbem-11598	93	8	necessary	necessary	ADJ
fbem-11598	93	9	to	to	PART
fbem-11598	93	10	screen	screen	VERB
fbem-11598	93	11	and	and	CCONJ
fbem-11598	93	12	track	track	VERB
fbem-11598	93	13	a	a	DET
fbem-11598	93	14	certain	certain	ADJ
fbem-11598	93	15	kind	kind	NOUN
fbem-11598	93	16	of	of	ADP
fbem-11598	93	17	information	information	NOUN
fbem-11598	93	18	.	.	PUNCT
fbem-11598	94	1	a	a	DET
fbem-11598	94	2	large	large	ADJ
fbem-11598	94	3	amount	amount	NOUN
fbem-11598	94	4	of	of	ADP
fbem-11598	94	5	invalid	invalid	ADJ
fbem-11598	94	6	information	information	NOUN
fbem-11598	94	7	involved	involve	VERB
fbem-11598	94	8	reduces	reduce	VERB
fbem-11598	94	9	the	the	DET
fbem-11598	94	10	value	value	NOUN
fbem-11598	94	11	density	density	NOUN
fbem-11598	94	12	of	of	ADP
fbem-11598	94	13	enterprise	enterprise	NOUN
fbem-11598	94	14	data	datum	NOUN
fbem-11598	94	15	and	and	CCONJ
fbem-11598	94	16	extends	extend	VERB
fbem-11598	94	17	the	the	DET
fbem-11598	94	18	necessary	necessary	ADJ
fbem-11598	94	19	time	time	NOUN
fbem-11598	94	20	of	of	ADP
fbem-11598	94	21	data	data	NOUN
fbem-11598	94	22	processing	processing	NOUN
fbem-11598	94	23	and	and	CCONJ
fbem-11598	94	24	analysis	analysis	NOUN
fbem-11598	94	25	.	.	PUNCT
fbem-11598	95	1	therefore	therefore	ADV
fbem-11598	95	2	,	,	PUNCT
fbem-11598	95	3	separate	separate	ADJ
fbem-11598	95	4	data	datum	NOUN
fbem-11598	95	5	screening	screen	VERB
fbem-11598	95	6	procedures	procedure	NOUN
fbem-11598	95	7	should	should	AUX
fbem-11598	95	8	be	be	AUX
fbem-11598	95	9	designed	design	VERB
fbem-11598	95	10	to	to	PART
fbem-11598	95	11	purify	purify	VERB
fbem-11598	95	12	the	the	DET
fbem-11598	95	13	data	datum	NOUN
fbem-11598	95	14	in	in	ADP
fbem-11598	95	15	a	a	DET
fbem-11598	95	16	systematic	systematic	ADJ
fbem-11598	95	17	way	way	NOUN
fbem-11598	95	18	,	,	PUNCT
fbem-11598	95	19	and	and	CCONJ
fbem-11598	95	20	provide	provide	VERB
fbem-11598	95	21	clues	clue	NOUN
fbem-11598	95	22	and	and	CCONJ
fbem-11598	95	23	directions	direction	NOUN
fbem-11598	95	24	without	without	ADP
fbem-11598	95	25	audit	audit	NOUN
fbem-11598	95	26	of	of	ADP
fbem-11598	95	27	forensics	forensic	NOUN
fbem-11598	95	28	and	and	CCONJ
fbem-11598	95	29	substantive	substantive	ADJ
fbem-11598	95	30	analysis	analysis	NOUN
fbem-11598	95	31	procedures	procedure	NOUN
fbem-11598	95	32	.	.	PUNCT
fbem-11598	96	1	for	for	ADP
fbem-11598	96	2	example	example	NOUN
fbem-11598	96	3	,	,	PUNCT
fbem-11598	96	4	the	the	DET
fbem-11598	96	5	accounts	account	NOUN
fbem-11598	96	6	receivable	receivable	ADJ
fbem-11598	96	7	and	and	CCONJ
fbem-11598	96	8	bank	bank	NOUN
fbem-11598	96	9	loan	loan	NOUN
fbem-11598	96	10	certificate	certificate	NOUN
fbem-11598	96	11	,	,	PUNCT
fbem-11598	96	12	the	the	DET
fbem-11598	96	13	selection	selection	NOUN
fbem-11598	96	14	of	of	ADP
fbem-11598	96	15	confirmation	confirmation	NOUN
fbem-11598	96	16	sample	sample	NOUN
fbem-11598	96	17	is	be	AUX
fbem-11598	96	18	different	different	ADJ
fbem-11598	96	19	from	from	ADP
fbem-11598	96	20	the	the	DET
fbem-11598	96	21	traditional	traditional	ADJ
fbem-11598	96	22	audit	audit	NOUN
fbem-11598	96	23	amount	amount	NOUN
fbem-11598	96	24	size	size	NOUN
fbem-11598	96	25	,	,	PUNCT
fbem-11598	96	26	and	and	CCONJ
fbem-11598	96	27	the	the	DET
fbem-11598	96	28	unstructured	unstructured	ADJ
fbem-11598	96	29	information	information	NOUN
fbem-11598	96	30	(	(	PUNCT
fbem-11598	96	31	such	such	ADJ
fbem-11598	96	32	as	as	ADP
fbem-11598	96	33	whether	whether	SCONJ
fbem-11598	96	34	regularly	regularly	ADV
fbem-11598	96	35	,	,	PUNCT
fbem-11598	96	36	whether	whether	SCONJ
fbem-11598	96	37	mortgage	mortgage	NOUN
fbem-11598	96	38	,	,	PUNCT
fbem-11598	96	39	credit	credit	NOUN
fbem-11598	96	40	loan	loan	NOUN
fbem-11598	96	41	and	and	CCONJ
fbem-11598	96	42	special	special	ADJ
fbem-11598	96	43	contract	contract	NOUN
fbem-11598	96	44	terms	term	NOUN
fbem-11598	96	45	or	or	CCONJ
fbem-11598	96	46	borrowing	borrowing	NOUN
fbem-11598	96	47	conditions	condition	NOUN
fbem-11598	96	48	,	,	PUNCT
fbem-11598	96	49	etc	etc	X
fbem-11598	96	50	.	.	X
fbem-11598	96	51	)	)	PUNCT
fbem-11598	96	52	,	,	PUNCT
fbem-11598	96	53	more	more	ADV
fbem-11598	96	54	effectively	effectively	ADV
fbem-11598	96	55	screening	screen	VERB
fbem-11598	96	56	the	the	DET
fbem-11598	96	57	sample	sample	NOUN
fbem-11598	96	58	of	of	ADP
fbem-11598	96	59	high	high	ADJ
fbem-11598	96	60	value	value	NOUN
fbem-11598	96	61	.	.	PUNCT
fbem-11598	97	1	2.4.3	2.4.3	X
fbem-11598	97	2	.	.	PUNCT
fbem-11598	98	1	discuss	discuss	VERB
fbem-11598	98	2	the	the	DET
fbem-11598	98	3	audit	audit	NOUN
fbem-11598	98	4	communication	communication	NOUN
fbem-11598	98	5	matters	matter	VERB
fbem-11598	98	6	with	with	ADP
fbem-11598	98	7	the	the	DET
fbem-11598	98	8	project	project	NOUN
fbem-11598	98	9	team	team	NOUN
fbem-11598	98	10	the	the	DET
fbem-11598	98	11	impact	impact	NOUN
fbem-11598	98	12	of	of	ADP
fbem-11598	98	13	big	big	ADJ
fbem-11598	98	14	data	datum	NOUN
fbem-11598	98	15	audit	audit	NOUN
fbem-11598	98	16	on	on	ADP
fbem-11598	98	17	"	"	PUNCT
fbem-11598	98	18	communication	communication	NOUN
fbem-11598	98	19	matters	matter	NOUN
fbem-11598	98	20	"	"	PUNCT
fbem-11598	98	21	is	be	AUX
fbem-11598	98	22	reflected	reflect	VERB
fbem-11598	98	23	in	in	ADP
fbem-11598	98	24	two	two	NUM
fbem-11598	98	25	aspects	aspect	NOUN
fbem-11598	98	26	:	:	PUNCT
fbem-11598	98	27	one	one	NUM
fbem-11598	98	28	is	be	AUX
fbem-11598	98	29	"	"	PUNCT
fbem-11598	98	30	external	external	ADJ
fbem-11598	98	31	communication	communication	NOUN
fbem-11598	98	32	"	"	PUNCT
fbem-11598	98	33	.	.	PUNCT
fbem-11598	99	1	the	the	DET
fbem-11598	99	2	volume	volume	NOUN
fbem-11598	99	3	of	of	ADP
fbem-11598	99	4	information	information	NOUN
fbem-11598	99	5	available	available	ADJ
fbem-11598	99	6	to	to	ADP
fbem-11598	99	7	auditors	auditor	NOUN
fbem-11598	99	8	is	be	AUX
fbem-11598	99	9	larger	large	ADJ
fbem-11598	99	10	than	than	ADP
fbem-11598	99	11	traditional	traditional	ADJ
fbem-11598	99	12	audit	audit	NOUN
fbem-11598	99	13	,	,	PUNCT
fbem-11598	99	14	the	the	DET
fbem-11598	99	15	matters	matter	NOUN
fbem-11598	99	16	identified	identify	VERB
fbem-11598	99	17	and	and	CCONJ
fbem-11598	99	18	communicated	communicate	VERB
fbem-11598	99	19	with	with	ADP
fbem-11598	99	20	enterprises	enterprise	NOUN
fbem-11598	99	21	after	after	ADP
fbem-11598	99	22	professional	professional	ADJ
fbem-11598	99	23	judgment	judgment	NOUN
fbem-11598	99	24	increase	increase	NOUN
fbem-11598	99	25	accordingly	accordingly	ADV
fbem-11598	99	26	,	,	PUNCT
fbem-11598	99	27	and	and	CCONJ
fbem-11598	99	28	the	the	DET
fbem-11598	99	29	importance	importance	NOUN
fbem-11598	99	30	of	of	ADP
fbem-11598	99	31	accurately	accurately	ADV
fbem-11598	99	32	distinguishing	distinguish	VERB
fbem-11598	99	33	"	"	PUNCT
fbem-11598	99	34	matters	matter	NOUN
fbem-11598	99	35	communicated	communicate	VERB
fbem-11598	99	36	with	with	ADP
fbem-11598	99	37	the	the	DET
fbem-11598	99	38	management	management	NOUN
fbem-11598	99	39	"	"	PUNCT
fbem-11598	99	40	and	and	CCONJ
fbem-11598	99	41	"	"	PUNCT
fbem-11598	99	42	matters	matter	NOUN
fbem-11598	99	43	communicated	communicate	VERB
fbem-11598	99	44	with	with	ADP
fbem-11598	99	45	the	the	DET
fbem-11598	99	46	governance	governance	NOUN
fbem-11598	99	47	layer	layer	NOUN
fbem-11598	99	48	"	"	PUNCT
fbem-11598	99	49	is	be	AUX
fbem-11598	99	50	highlighted	highlight	VERB
fbem-11598	99	51	.	.	PUNCT
fbem-11598	100	1	for	for	ADP
fbem-11598	100	2	example	example	NOUN
fbem-11598	100	3	,	,	PUNCT
fbem-11598	100	4	for	for	ADP
fbem-11598	100	5	the	the	DET
fbem-11598	100	6	internal	internal	ADJ
fbem-11598	100	7	control	control	NOUN
fbem-11598	100	8	issues	issue	NOUN
fbem-11598	100	9	of	of	ADP
fbem-11598	100	10	information	information	NOUN
fbem-11598	100	11	generation	generation	NOUN
fbem-11598	100	12	and	and	CCONJ
fbem-11598	100	13	maintenance	maintenance	NOUN
fbem-11598	100	14	,	,	PUNCT
fbem-11598	100	15	professionals	professional	NOUN
fbem-11598	100	16	should	should	AUX
fbem-11598	100	17	be	be	AUX
fbem-11598	100	18	consulted	consult	VERB
fbem-11598	100	19	first	first	ADV
fbem-11598	100	20	see	see	VERB
fbem-11598	100	21	,	,	PUNCT
fbem-11598	100	22	if	if	SCONJ
fbem-11598	100	23	the	the	DET
fbem-11598	100	24	problem	problem	NOUN
fbem-11598	100	25	is	be	AUX
fbem-11598	100	26	accidental	accidental	ADJ
fbem-11598	100	27	internal	internal	ADJ
fbem-11598	100	28	control	control	NOUN
fbem-11598	100	29	and	and	CCONJ
fbem-11598	100	30	not	not	PART
fbem-11598	100	31	executed	execute	VERB
fbem-11598	100	32	,	,	PUNCT
fbem-11598	100	33	communicate	communicate	VERB
fbem-11598	100	34	with	with	ADP
fbem-11598	100	35	management	management	NOUN
fbem-11598	100	36	;	;	PUNCT
fbem-11598	100	37	if	if	SCONJ
fbem-11598	100	38	the	the	DET
fbem-11598	100	39	problem	problem	NOUN
fbem-11598	100	40	is	be	AUX
fbem-11598	100	41	internal	internal	ADJ
fbem-11598	100	42	control	control	NOUN
fbem-11598	100	43	or	or	CCONJ
fbem-11598	100	44	the	the	DET
fbem-11598	100	45	design	design	NOUN
fbem-11598	100	46	of	of	ADP
fbem-11598	100	47	information	information	NOUN
fbem-11598	100	48	maintenance	maintenance	NOUN
fbem-11598	100	49	system	system	NOUN
fbem-11598	100	50	is	be	AUX
fbem-11598	100	51	defective	defective	ADJ
fbem-11598	100	52	,	,	PUNCT
fbem-11598	100	53	communicate	communicate	VERB
fbem-11598	100	54	with	with	ADP
fbem-11598	100	55	the	the	DET
fbem-11598	100	56	governance	governance	NOUN
fbem-11598	100	57	layer	layer	NOUN
fbem-11598	100	58	.	.	PUNCT
fbem-11598	101	1	the	the	DET
fbem-11598	101	2	second	second	NOUN
fbem-11598	101	3	is	be	AUX
fbem-11598	101	4	"	"	PUNCT
fbem-11598	101	5	internal	internal	ADJ
fbem-11598	101	6	communication	communication	NOUN
fbem-11598	101	7	"	"	PUNCT
fbem-11598	101	8	.	.	PUNCT
fbem-11598	102	1	under	under	ADP
fbem-11598	102	2	the	the	DET
fbem-11598	102	3	big	big	ADJ
fbem-11598	102	4	data	datum	NOUN
fbem-11598	102	5	audit	audit	NOUN
fbem-11598	102	6	,	,	PUNCT
fbem-11598	102	7	the	the	DET
fbem-11598	102	8	project	project	NOUN
fbem-11598	102	9	team	team	NOUN
fbem-11598	102	10	mostly	mostly	ADV
fbem-11598	102	11	adopts	adopt	VERB
fbem-11598	102	12	online	online	ADJ
fbem-11598	102	13	remote	remote	ADJ
fbem-11598	102	14	audit	audit	NOUN
fbem-11598	102	15	,	,	PUNCT
fbem-11598	102	16	and	and	CCONJ
fbem-11598	102	17	the	the	DET
fbem-11598	102	18	form	form	NOUN
fbem-11598	102	19	of	of	ADP
fbem-11598	102	20	internal	internal	ADJ
fbem-11598	102	21	group	group	NOUN
fbem-11598	102	22	discussion	discussion	NOUN
fbem-11598	102	23	on	on	ADP
fbem-11598	102	24	key	key	ADJ
fbem-11598	102	25	matters	matter	NOUN
fbem-11598	102	26	should	should	AUX
fbem-11598	102	27	be	be	AUX
fbem-11598	102	28	changed	change	VERB
fbem-11598	102	29	.	.	PUNCT
fbem-11598	103	1	the	the	DET
fbem-11598	103	2	traditional	traditional	ADJ
fbem-11598	103	3	audit	audit	NOUN
fbem-11598	103	4	project	project	NOUN
fbem-11598	103	5	team	team	NOUN
fbem-11598	103	6	26	26	NUM
fbem-11598	103	7	discussion	discussion	NOUN
fbem-11598	103	8	requires	require	VERB
fbem-11598	103	9	the	the	DET
fbem-11598	103	10	members	member	NOUN
fbem-11598	103	11	of	of	ADP
fbem-11598	103	12	the	the	DET
fbem-11598	103	13	group	group	NOUN
fbem-11598	103	14	to	to	PART
fbem-11598	103	15	register	register	VERB
fbem-11598	103	16	and	and	CCONJ
fbem-11598	103	17	extract	extract	VERB
fbem-11598	103	18	the	the	DET
fbem-11598	103	19	paper	paper	NOUN
fbem-11598	103	20	information	information	NOUN
fbem-11598	103	21	of	of	ADP
fbem-11598	103	22	the	the	DET
fbem-11598	103	23	enterprise	enterprise	NOUN
fbem-11598	103	24	in	in	ADP
fbem-11598	103	25	advance	advance	NOUN
fbem-11598	103	26	for	for	ADP
fbem-11598	103	27	communication	communication	NOUN
fbem-11598	103	28	during	during	ADP
fbem-11598	103	29	the	the	DET
fbem-11598	103	30	discussion	discussion	NOUN
fbem-11598	103	31	.	.	PUNCT
fbem-11598	104	1	online	online	ADJ
fbem-11598	104	2	audit	audit	NOUN
fbem-11598	104	3	only	only	ADV
fbem-11598	104	4	requires	require	VERB
fbem-11598	104	5	the	the	DET
fbem-11598	104	6	index	index	NOUN
fbem-11598	104	7	number	number	NOUN
fbem-11598	104	8	and	and	CCONJ
fbem-11598	104	9	electronic	electronic	ADJ
fbem-11598	104	10	source	source	NOUN
fbem-11598	104	11	files	file	NOUN
fbem-11598	104	12	shared	share	VERB
fbem-11598	104	13	among	among	ADP
fbem-11598	104	14	members	member	NOUN
fbem-11598	104	15	to	to	PART
fbem-11598	104	16	communicate	communicate	VERB
fbem-11598	104	17	smoothly	smoothly	ADV
fbem-11598	104	18	.	.	PUNCT
fbem-11598	105	1	therefore	therefore	ADV
fbem-11598	105	2	,	,	PUNCT
fbem-11598	105	3	the	the	DET
fbem-11598	105	4	frequency	frequency	NOUN
fbem-11598	105	5	and	and	CCONJ
fbem-11598	105	6	content	content	NOUN
fbem-11598	105	7	of	of	ADP
fbem-11598	105	8	the	the	DET
fbem-11598	105	9	design	design	NOUN
fbem-11598	105	10	project	project	NOUN
fbem-11598	105	11	team	team	NOUN
fbem-11598	105	12	discussion	discussion	NOUN
fbem-11598	105	13	should	should	AUX
fbem-11598	105	14	be	be	AUX
fbem-11598	105	15	updated	update	VERB
fbem-11598	105	16	in	in	ADP
fbem-11598	105	17	combination	combination	NOUN
fbem-11598	105	18	with	with	ADP
fbem-11598	105	19	the	the	DET
fbem-11598	105	20	changes	change	NOUN
fbem-11598	105	21	brought	bring	VERB
fbem-11598	105	22	about	about	ADP
fbem-11598	105	23	by	by	ADP
fbem-11598	105	24	the	the	DET
fbem-11598	105	25	big	big	ADJ
fbem-11598	105	26	data	datum	NOUN
fbem-11598	105	27	audit	audit	NOUN
fbem-11598	105	28	.	.	PUNCT
fbem-11598	106	1	for	for	ADP
fbem-11598	106	2	example	example	NOUN
fbem-11598	106	3	,	,	PUNCT
fbem-11598	106	4	to	to	PART
fbem-11598	106	5	blur	blur	VERB
fbem-11598	106	6	the	the	DET
fbem-11598	106	7	time	time	NOUN
fbem-11598	106	8	frequency	frequency	NOUN
fbem-11598	106	9	of	of	ADP
fbem-11598	106	10	the	the	DET
fbem-11598	106	11	discussion	discussion	NOUN
fbem-11598	106	12	,	,	PUNCT
fbem-11598	106	13	instead	instead	ADV
fbem-11598	106	14	establish	establish	VERB
fbem-11598	106	15	online	online	ADJ
fbem-11598	106	16	documents	document	NOUN
fbem-11598	106	17	such	such	ADJ
fbem-11598	106	18	as	as	ADP
fbem-11598	106	19	key	key	ADJ
fbem-11598	106	20	matters	matter	NOUN
fbem-11598	106	21	,	,	PUNCT
fbem-11598	106	22	internal	internal	ADJ
fbem-11598	106	23	control	control	NOUN
fbem-11598	106	24	matters	matter	NOUN
fbem-11598	106	25	,	,	PUNCT
fbem-11598	106	26	fraud	fraud	NOUN
fbem-11598	106	27	traces	trace	NOUN
fbem-11598	106	28	and	and	CCONJ
fbem-11598	106	29	clues	clue	NOUN
fbem-11598	106	30	.	.	PUNCT
fbem-11598	107	1	team	team	NOUN
fbem-11598	107	2	members	member	NOUN
fbem-11598	107	3	record	record	VERB
fbem-11598	107	4	and	and	CCONJ
fbem-11598	107	5	update	update	VERB
fbem-11598	107	6	the	the	DET
fbem-11598	107	7	documents	document	NOUN
fbem-11598	107	8	at	at	ADP
fbem-11598	107	9	any	any	DET
fbem-11598	107	10	time	time	NOUN
fbem-11598	107	11	according	accord	VERB
fbem-11598	107	12	to	to	ADP
fbem-11598	107	13	the	the	DET
fbem-11598	107	14	investigation	investigation	NOUN
fbem-11598	107	15	situation	situation	NOUN
fbem-11598	107	16	,	,	PUNCT
fbem-11598	107	17	and	and	CCONJ
fbem-11598	107	18	the	the	DET
fbem-11598	107	19	project	project	NOUN
fbem-11598	107	20	team	team	NOUN
fbem-11598	107	21	partners	partner	NOUN
fbem-11598	107	22	flexibly	flexibly	ADV
fbem-11598	107	23	judge	judge	VERB
fbem-11598	107	24	the	the	DET
fbem-11598	107	25	group	group	NOUN
fbem-11598	107	26	discussion	discussion	NOUN
fbem-11598	107	27	time	time	NOUN
fbem-11598	107	28	according	accord	VERB
fbem-11598	107	29	to	to	ADP
fbem-11598	107	30	the	the	DET
fbem-11598	107	31	nature	nature	NOUN
fbem-11598	107	32	of	of	ADP
fbem-11598	107	33	the	the	DET
fbem-11598	107	34	matters	matter	NOUN
fbem-11598	107	35	.	.	PUNCT
fbem-11598	108	1	3	3	X
fbem-11598	108	2	.	.	X
fbem-11598	108	3	conclusion	conclusion	NOUN
fbem-11598	108	4	to	to	PART
fbem-11598	108	5	sum	sum	VERB
fbem-11598	108	6	up	up	ADP
fbem-11598	108	7	,	,	PUNCT
fbem-11598	108	8	although	although	SCONJ
fbem-11598	108	9	reorganizing	reorganize	VERB
fbem-11598	108	10	the	the	DET
fbem-11598	108	11	audit	audit	NOUN
fbem-11598	108	12	implementation	implementation	NOUN
fbem-11598	108	13	process	process	NOUN
fbem-11598	108	14	based	base	VERB
fbem-11598	108	15	on	on	ADP
fbem-11598	108	16	the	the	DET
fbem-11598	108	17	influence	influence	NOUN
fbem-11598	108	18	of	of	ADP
fbem-11598	108	19	big	big	ADJ
fbem-11598	108	20	data	datum	NOUN
fbem-11598	108	21	technology	technology	NOUN
fbem-11598	108	22	has	have	AUX
fbem-11598	108	23	achieved	achieve	VERB
fbem-11598	108	24	remarkable	remarkable	ADJ
fbem-11598	108	25	results	result	NOUN
fbem-11598	108	26	,	,	PUNCT
fbem-11598	108	27	it	it	PRON
fbem-11598	108	28	is	be	AUX
fbem-11598	108	29	not	not	PART
fbem-11598	108	30	a	a	DET
fbem-11598	108	31	sufficient	sufficient	ADJ
fbem-11598	108	32	condition	condition	NOUN
fbem-11598	108	33	for	for	ADP
fbem-11598	108	34	the	the	DET
fbem-11598	108	35	audit	audit	NOUN
fbem-11598	108	36	business	business	NOUN
fbem-11598	108	37	to	to	PART
fbem-11598	108	38	achieve	achieve	VERB
fbem-11598	108	39	"	"	PUNCT
fbem-11598	108	40	reasonable	reasonable	ADJ
fbem-11598	108	41	guarantee	guarantee	NOUN
fbem-11598	108	42	"	"	PUNCT
fbem-11598	108	43	,	,	PUNCT
fbem-11598	108	44	and	and	CCONJ
fbem-11598	108	45	the	the	DET
fbem-11598	108	46	rationality	rationality	NOUN
fbem-11598	108	47	of	of	ADP
fbem-11598	108	48	the	the	DET
fbem-11598	108	49	design	design	NOUN
fbem-11598	108	50	and	and	CCONJ
fbem-11598	108	51	the	the	DET
fbem-11598	108	52	effectiveness	effectiveness	NOUN
fbem-11598	108	53	of	of	ADP
fbem-11598	108	54	the	the	DET
fbem-11598	108	55	implementation	implementation	NOUN
fbem-11598	108	56	are	be	AUX
fbem-11598	108	57	indispensable	indispensable	ADJ
fbem-11598	108	58	.	.	PUNCT
fbem-11598	109	1	even	even	ADV
fbem-11598	109	2	if	if	SCONJ
fbem-11598	109	3	there	there	PRON
fbem-11598	109	4	is	be	VERB
fbem-11598	109	5	a	a	DET
fbem-11598	109	6	feasible	feasible	ADJ
fbem-11598	109	7	big	big	ADJ
fbem-11598	109	8	data	datum	NOUN
fbem-11598	109	9	audit	audit	NOUN
fbem-11598	109	10	implementation	implementation	NOUN
fbem-11598	109	11	plan	plan	NOUN
fbem-11598	109	12	,	,	PUNCT
fbem-11598	109	13	the	the	DET
fbem-11598	109	14	auditors	auditor	NOUN
fbem-11598	109	15	with	with	ADP
fbem-11598	109	16	the	the	DET
fbem-11598	109	17	big	big	PROPN
fbem-11598	109	18	data	data	PROPN
fbem-11598	109	19	foundation	foundation	NOUN
fbem-11598	109	20	still	still	ADV
fbem-11598	109	21	need	need	VERB
fbem-11598	109	22	to	to	PART
fbem-11598	109	23	implement	implement	VERB
fbem-11598	109	24	it	it	PRON
fbem-11598	109	25	.	.	PUNCT
fbem-11598	110	1	this	this	DET
fbem-11598	110	2	"	"	PUNCT
fbem-11598	110	3	big	big	ADJ
fbem-11598	110	4	data	data	PROPN
fbem-11598	110	5	foundation	foundation	NOUN
fbem-11598	110	6	"	"	PUNCT
fbem-11598	110	7	is	be	AUX
fbem-11598	110	8	reflected	reflect	VERB
fbem-11598	110	9	in	in	ADP
fbem-11598	110	10	three	three	NUM
fbem-11598	110	11	aspects	aspect	NOUN
fbem-11598	110	12	:	:	PUNCT
fbem-11598	110	13	first	first	ADV
fbem-11598	110	14	,	,	PUNCT
fbem-11598	110	15	auditors	auditor	NOUN
fbem-11598	110	16	should	should	AUX
fbem-11598	110	17	have	have	VERB
fbem-11598	110	18	a	a	DET
fbem-11598	110	19	large	large	ADJ
fbem-11598	110	20	number	number	NOUN
fbem-11598	110	21	,	,	PUNCT
fbem-11598	110	22	according	accord	VERB
fbem-11598	110	23	to	to	ADP
fbem-11598	110	24	the	the	DET
fbem-11598	110	25	audit	audit	NOUN
fbem-11598	110	26	thinking	thinking	NOUN
fbem-11598	110	27	,	,	PUNCT
fbem-11598	110	28	know	know	VERB
fbem-11598	110	29	and	and	CCONJ
fbem-11598	110	30	understand	understand	VERB
fbem-11598	110	31	the	the	DET
fbem-11598	110	32	characteristics	characteristic	NOUN
fbem-11598	110	33	of	of	ADP
fbem-11598	110	34	big	big	ADJ
fbem-11598	110	35	data	datum	NOUN
fbem-11598	110	36	audit	audit	NOUN
fbem-11598	110	37	,	,	PUNCT
fbem-11598	110	38	can	can	AUX
fbem-11598	110	39	formulate	formulate	VERB
fbem-11598	110	40	an	an	DET
fbem-11598	110	41	audit	audit	NOUN
fbem-11598	110	42	plan	plan	NOUN
fbem-11598	110	43	suitable	suitable	ADJ
fbem-11598	110	44	for	for	ADP
fbem-11598	110	45	the	the	DET
fbem-11598	110	46	big	big	ADJ
fbem-11598	110	47	data	datum	NOUN
fbem-11598	110	48	audit	audit	NOUN
fbem-11598	110	49	,	,	PUNCT
fbem-11598	110	50	and	and	CCONJ
fbem-11598	110	51	implement	implement	VERB
fbem-11598	110	52	appropriate	appropriate	ADJ
fbem-11598	110	53	and	and	CCONJ
fbem-11598	110	54	effective	effective	ADJ
fbem-11598	110	55	audit	audit	NOUN
fbem-11598	110	56	procedures	procedure	NOUN
fbem-11598	110	57	according	accord	VERB
fbem-11598	110	58	to	to	ADP
fbem-11598	110	59	the	the	DET
fbem-11598	110	60	actual	actual	ADJ
fbem-11598	110	61	situation	situation	NOUN
fbem-11598	110	62	in	in	ADP
fbem-11598	110	63	the	the	DET
fbem-11598	110	64	audit	audit	NOUN
fbem-11598	110	65	.	.	PUNCT
fbem-11598	111	1	second	second	ADJ
fbem-11598	111	2	,	,	PUNCT
fbem-11598	111	3	auditors	auditor	NOUN
fbem-11598	111	4	should	should	AUX
fbem-11598	111	5	master	master	VERB
fbem-11598	111	6	the	the	DET
fbem-11598	111	7	big	big	ADJ
fbem-11598	111	8	data	datum	NOUN
fbem-11598	111	9	knowledge	knowledge	NOUN
fbem-11598	111	10	basic	basic	ADJ
fbem-11598	111	11	framework	framework	NOUN
fbem-11598	111	12	and	and	CCONJ
fbem-11598	111	13	familiar	familiar	ADJ
fbem-11598	111	14	with	with	ADP
fbem-11598	111	15	specific	specific	ADJ
fbem-11598	111	16	big	big	ADJ
fbem-11598	111	17	data	datum	NOUN
fbem-11598	111	18	audit	audit	NOUN
fbem-11598	111	19	tools	tool	NOUN
fbem-11598	111	20	,	,	PUNCT
fbem-11598	111	21	to	to	PART
fbem-11598	111	22	understand	understand	VERB
fbem-11598	111	23	the	the	DET
fbem-11598	111	24	enterprise	enterprise	NOUN
fbem-11598	111	25	using	use	VERB
fbem-11598	111	26	big	big	ADJ
fbem-11598	111	27	data	datum	NOUN
fbem-11598	111	28	technology	technology	NOUN
fbem-11598	111	29	data	data	NOUN
fbem-11598	111	30	generation	generation	NOUN
fbem-11598	111	31	and	and	CCONJ
fbem-11598	111	32	maintenance	maintenance	NOUN
fbem-11598	111	33	of	of	ADP
fbem-11598	111	34	principle	principle	NOUN
fbem-11598	111	35	and	and	CCONJ
fbem-11598	111	36	mechanism	mechanism	NOUN
fbem-11598	111	37	,	,	PUNCT
fbem-11598	111	38	on	on	ADP
fbem-11598	111	39	this	this	DET
fbem-11598	111	40	basis	basis	NOUN
fbem-11598	111	41	to	to	PART
fbem-11598	111	42	use	use	VERB
fbem-11598	111	43	professional	professional	ADJ
fbem-11598	111	44	judgment	judgment	NOUN
fbem-11598	111	45	to	to	PART
fbem-11598	111	46	identify	identify	VERB
fbem-11598	111	47	key	key	ADJ
fbem-11598	111	48	matters	matter	NOUN
fbem-11598	111	49	and	and	CCONJ
fbem-11598	111	50	major	major	ADJ
fbem-11598	111	51	misstatement	misstatement	NOUN
fbem-11598	111	52	,	,	PUNCT
fbem-11598	111	53	meet	meet	VERB
fbem-11598	111	54	the	the	DET
fbem-11598	111	55	ability	ability	NOUN
fbem-11598	111	56	of	of	ADP
fbem-11598	111	57	large	large	ADJ
fbem-11598	111	58	data	datum	NOUN
fbem-11598	111	59	audit	audit	NOUN
fbem-11598	111	60	tools	tool	NOUN
fbem-11598	111	61	,	,	PUNCT
fbem-11598	111	62	to	to	PART
fbem-11598	111	63	ensure	ensure	VERB
fbem-11598	111	64	that	that	SCONJ
fbem-11598	111	65	the	the	DET
fbem-11598	111	66	inspection	inspection	NOUN
fbem-11598	111	67	risk	risk	NOUN
fbem-11598	111	68	in	in	ADP
fbem-11598	111	69	acceptable	acceptable	ADJ
fbem-11598	111	70	low	low	ADJ
fbem-11598	111	71	level	level	NOUN
fbem-11598	111	72	.	.	PUNCT
fbem-11598	112	1	third	third	ADJ
fbem-11598	112	2	,	,	PUNCT
fbem-11598	112	3	the	the	DET
fbem-11598	112	4	appropriate	appropriate	ADJ
fbem-11598	112	5	use	use	NOUN
fbem-11598	112	6	of	of	ADP
fbem-11598	112	7	the	the	DET
fbem-11598	112	8	work	work	NOUN
fbem-11598	112	9	of	of	ADP
fbem-11598	112	10	experts	expert	NOUN
fbem-11598	112	11	.	.	PUNCT
fbem-11598	113	1	although	although	SCONJ
fbem-11598	113	2	the	the	DET
fbem-11598	113	3	audit	audit	NOUN
fbem-11598	113	4	process	process	NOUN
fbem-11598	113	5	is	be	AUX
fbem-11598	113	6	affected	affect	VERB
fbem-11598	113	7	by	by	ADP
fbem-11598	113	8	big	big	ADJ
fbem-11598	113	9	data	datum	NOUN
fbem-11598	113	10	,	,	PUNCT
fbem-11598	113	11	the	the	DET
fbem-11598	113	12	field	field	NOUN
fbem-11598	113	13	of	of	ADP
fbem-11598	113	14	big	big	ADJ
fbem-11598	113	15	data	datum	NOUN
fbem-11598	113	16	is	be	AUX
fbem-11598	113	17	still	still	ADV
fbem-11598	113	18	other	other	ADJ
fbem-11598	113	19	professional	professional	ADJ
fbem-11598	113	20	fields	field	NOUN
fbem-11598	113	21	.	.	PUNCT
fbem-11598	114	1	in	in	ADP
fbem-11598	114	2	the	the	DET
fbem-11598	114	3	face	face	NOUN
fbem-11598	114	4	of	of	ADP
fbem-11598	114	5	special	special	ADJ
fbem-11598	114	6	circumstances	circumstance	NOUN
fbem-11598	114	7	that	that	PRON
fbem-11598	114	8	auditors	auditor	NOUN
fbem-11598	114	9	are	be	AUX
fbem-11598	114	10	difficult	difficult	ADJ
fbem-11598	114	11	to	to	PART
fbem-11598	114	12	analyze	analyze	VERB
fbem-11598	114	13	and	and	CCONJ
fbem-11598	114	14	solve	solve	VERB
fbem-11598	114	15	,	,	PUNCT
fbem-11598	114	16	the	the	DET
fbem-11598	114	17	work	work	NOUN
fbem-11598	114	18	of	of	ADP
fbem-11598	114	19	experts	expert	NOUN
fbem-11598	114	20	is	be	AUX
fbem-11598	114	21	also	also	ADV
fbem-11598	114	22	the	the	DET
fbem-11598	114	23	key	key	NOUN
fbem-11598	114	24	to	to	PART
fbem-11598	114	25	ensure	ensure	VERB
fbem-11598	114	26	the	the	DET
fbem-11598	114	27	smooth	smooth	ADJ
fbem-11598	114	28	implementation	implementation	NOUN
fbem-11598	114	29	of	of	ADP
fbem-11598	114	30	audit	audit	NOUN
fbem-11598	114	31	.	.	PUNCT
fbem-11598	115	1	references	reference	NOUN
fbem-11598	115	2	[	[	X
fbem-11598	115	3	1	1	NUM
fbem-11598	115	4	]	]	X
fbem-11598	115	5	li	li	PROPN
fbem-11598	115	6	fangfang	fangfang	PROPN
fbem-11598	115	7	.	.	PUNCT
fbem-11598	116	1	analysis	analysis	NOUN
fbem-11598	116	2	on	on	ADP
fbem-11598	116	3	the	the	DET
fbem-11598	116	4	influencing	influence	VERB
fbem-11598	116	5	factors	factor	NOUN
fbem-11598	116	6	and	and	CCONJ
fbem-11598	116	7	countermeasures	countermeasure	NOUN
fbem-11598	116	8	of	of	ADP
fbem-11598	116	9	audit	audit	NOUN
fbem-11598	116	10	risk	risk	NOUN
fbem-11598	116	11	under	under	ADP
fbem-11598	116	12	the	the	DET
fbem-11598	116	13	background	background	NOUN
fbem-11598	116	14	of	of	ADP
fbem-11598	116	15	big	big	ADJ
fbem-11598	116	16	data	datum	NOUN
fbem-11598	117	1	[	[	X
fbem-11598	117	2	j	j	X
fbem-11598	117	3	]	]	X
fbem-11598	117	4	.	.	PUNCT
fbem-11598	118	1	shanghai	shanghai	PROPN
fbem-11598	118	2	commerce	commerce	PROPN
fbem-11598	118	3	,	,	PUNCT
fbem-11598	118	4	2023	2023	NUM
fbem-11598	118	5	(	(	PUNCT
fbem-11598	118	6	07	07	NUM
fbem-11598	118	7	):	):	PUNCT
fbem-11598	118	8	114116	114116	NUM
fbem-11598	118	9	.	.	PUNCT
fbem-11598	119	1	[	[	X
fbem-11598	119	2	2	2	X
fbem-11598	119	3	]	]	X
fbem-11598	119	4	liu	liu	PROPN
fbem-11598	119	5	ya	ya	PROPN
fbem-11598	119	6	.	.	PROPN
fbem-11598	119	7	research	research	PROPN
fbem-11598	119	8	on	on	ADP
fbem-11598	119	9	the	the	DET
fbem-11598	119	10	formation	formation	NOUN
fbem-11598	119	11	of	of	ADP
fbem-11598	119	12	enterprise	enterprise	NOUN
fbem-11598	119	13	audit	audit	NOUN
fbem-11598	119	14	risk	risk	NOUN
fbem-11598	119	15	in	in	ADP
fbem-11598	119	16	the	the	DET
fbem-11598	119	17	information	information	NOUN
fbem-11598	119	18	age	age	NOUN
fbem-11598	120	1	[	[	X
fbem-11598	120	2	j	j	X
fbem-11598	120	3	]	]	X
fbem-11598	120	4	.	.	PUNCT
fbem-11598	121	1	mall	mall	PROPN
fbem-11598	121	2	modernization	modernization	NOUN
fbem-11598	121	3	,	,	PUNCT
fbem-11598	121	4	2023	2023	NUM
fbem-11598	121	5	(	(	PUNCT
fbem-11598	121	6	12	12	NUM
fbem-11598	121	7	):	):	PUNCT
fbem-11598	121	8	118120.doi:10.14013	118120.doi:10.14013	NUM
fbem-11598	121	9	/	/	SYM
fbem-11598	121	10	j.cnki.scxdh.2023.12.057	j.cnki.scxdh.2023.12.057	NOUN
fbem-11598	121	11	.	.	PUNCT
fbem-11598	122	1	[	[	X
fbem-11598	122	2	3	3	X
fbem-11598	122	3	]	]	X
fbem-11598	122	4	wang	wang	PROPN
fbem-11598	122	5	weizhe	weizhe	PROPN
fbem-11598	122	6	.	.	PUNCT
fbem-11598	123	1	research	research	NOUN
fbem-11598	123	2	on	on	ADP
fbem-11598	123	3	audit	audit	NOUN
fbem-11598	123	4	process	process	NOUN
fbem-11598	123	5	based	base	VERB
fbem-11598	123	6	on	on	ADP
fbem-11598	123	7	big	big	ADJ
fbem-11598	123	8	data	datum	NOUN
fbem-11598	123	9	audit	audit	NOUN
fbem-11598	123	10	risk	risk	NOUN
fbem-11598	123	11	model	model	NOUN
fbem-11598	124	1	[	[	X
fbem-11598	124	2	j	j	X
fbem-11598	124	3	]	]	X
fbem-11598	124	4	.	.	PUNCT
fbem-11598	125	1	managers	manager	NOUN
fbem-11598	125	2	,	,	PUNCT
fbem-11598	125	3	2023	2023	NUM
fbem-11598	125	4	(	(	PUNCT
fbem-11598	125	5	06	06	NUM
fbem-11598	125	6	):	):	PUNCT
fbem-11598	125	7	89	89	NUM
fbem-11598	125	8	-	-	SYM
fbem-11598	125	9	91	91	NUM
fbem-11598	125	10	.	.	PUNCT
fbem-11598	126	1	[	[	X
fbem-11598	126	2	4	4	NUM
fbem-11598	126	3	]	]	X
fbem-11598	126	4	tian	tian	PROPN
fbem-11598	126	5	qian	qian	PROPN
fbem-11598	126	6	.	.	PUNCT
fbem-11598	127	1	research	research	NOUN
fbem-11598	127	2	on	on	ADP
fbem-11598	127	3	the	the	DET
fbem-11598	127	4	formation	formation	NOUN
fbem-11598	127	5	and	and	CCONJ
fbem-11598	127	6	prevention	prevention	NOUN
fbem-11598	127	7	countermeasures	countermeasure	NOUN
fbem-11598	127	8	of	of	ADP
fbem-11598	127	9	enterprise	enterprise	NOUN
fbem-11598	127	10	audit	audit	NOUN
fbem-11598	127	11	risk	risk	NOUN
fbem-11598	127	12	in	in	ADP
fbem-11598	127	13	the	the	DET
fbem-11598	127	14	information	information	NOUN
fbem-11598	127	15	age	age	NOUN
fbem-11598	128	1	[	[	X
fbem-11598	128	2	j	j	X
fbem-11598	128	3	]	]	X
fbem-11598	128	4	.	.	PUNCT
fbem-11598	129	1	time	time	NOUN
fbem-11598	129	2	-	-	PUNCT
fbem-11598	129	3	honored	honor	VERB
fbem-11598	129	4	brand	brand	NOUN
fbem-11598	129	5	marketing	marketing	NOUN
fbem-11598	129	6	,	,	PUNCT
fbem-11598	129	7	2023	2023	NUM
fbem-11598	129	8	(	(	PUNCT
fbem-11598	129	9	11	11	NUM
fbem-11598	129	10	):	):	PUNCT
fbem-11598	129	11	127129	127129	NUM
fbem-11598	129	12	.	.	PUNCT
fbem-11598	130	1	[	[	X
fbem-11598	130	2	5	5	X
fbem-11598	130	3	]	]	X
fbem-11598	130	4	liu	liu	PROPN
fbem-11598	130	5	shuang	shuang	PROPN
fbem-11598	130	6	.	.	PROPN
fbem-11598	130	7	income	income	NOUN
fbem-11598	130	8	audit	audit	NOUN
fbem-11598	130	9	risk	risk	NOUN
fbem-11598	130	10	analysis	analysis	NOUN
fbem-11598	130	11	of	of	ADP
fbem-11598	130	12	l	l	NOUN
fbem-11598	130	13	enterprises	enterprise	NOUN
fbem-11598	130	14	under	under	ADP
fbem-11598	130	15	the	the	DET
fbem-11598	130	16	new	new	ADJ
fbem-11598	130	17	retail	retail	ADJ
fbem-11598	130	18	model	model	NOUN
fbem-11598	131	1	[	[	X
fbem-11598	131	2	j	j	X
fbem-11598	131	3	]	]	X
fbem-11598	131	4	.	.	PUNCT
fbem-11598	132	1	management	management	NOUN
fbem-11598	132	2	and	and	CCONJ
fbem-11598	132	3	science	science	NOUN
fbem-11598	132	4	and	and	CCONJ
fbem-11598	132	5	technology	technology	NOUN
fbem-11598	132	6	of	of	ADP
fbem-11598	132	7	small	small	ADJ
fbem-11598	132	8	and	and	CCONJ
fbem-11598	132	9	medium	medium	ADJ
fbem-11598	132	10	-	-	PUNCT
fbem-11598	132	11	sized	sized	ADJ
fbem-11598	132	12	enterprises	enterprise	NOUN
fbem-11598	132	13	,	,	PUNCT
fbem-11598	132	14	2023	2023	NUM
fbem-11598	132	15	(	(	PUNCT
fbem-11598	132	16	10	10	NUM
fbem-11598	132	17	):	):	PUNCT
fbem-11598	132	18	107109	107109	NUM
fbem-11598	132	19	.	.	PUNCT
fbem-11598	133	1	[	[	X
fbem-11598	133	2	6	6	NUM
fbem-11598	133	3	]	]	X
fbem-11598	133	4	sun	sun	NOUN
fbem-11598	133	5	mingjie	mingjie	PROPN
fbem-11598	133	6	.	.	PUNCT
fbem-11598	134	1	research	research	NOUN
fbem-11598	134	2	on	on	ADP
fbem-11598	134	3	audit	audit	NOUN
fbem-11598	134	4	risk	risk	NOUN
fbem-11598	134	5	prevention	prevention	NOUN
fbem-11598	134	6	measures	measure	NOUN
fbem-11598	134	7	of	of	ADP
fbem-11598	134	8	accounting	accounting	NOUN
fbem-11598	134	9	firms	firm	NOUN
fbem-11598	134	10	under	under	ADP
fbem-11598	134	11	the	the	DET
fbem-11598	134	12	background	background	NOUN
fbem-11598	134	13	of	of	ADP
fbem-11598	134	14	big	big	ADJ
fbem-11598	134	15	data	datum	NOUN
fbem-11598	135	1	[	[	X
fbem-11598	135	2	j	j	X
fbem-11598	135	3	]	]	X
fbem-11598	135	4	.	.	PUNCT
fbem-11598	136	1	tianjin	tianjin	PROPN
fbem-11598	136	2	economy	economy	PROPN
fbem-11598	136	3	,	,	PUNCT
fbem-11598	136	4	2023	2023	NUM
fbem-11598	136	5	(	(	PUNCT
fbem-11598	136	6	05	05	NUM
fbem-11598	136	7	):	):	PUNCT
fbem-11598	136	8	45	45	NUM
fbem-11598	136	9	-	-	SYM
fbem-11598	136	10	49	49	NUM
fbem-11598	136	11	.	.	PUNCT
fbem-11598	137	1	[	[	X
fbem-11598	137	2	7	7	X
fbem-11598	137	3	]	]	X
fbem-11598	137	4	wang	wang	PROPN
fbem-11598	137	5	ye	ye	PROPN
fbem-11598	137	6	,	,	PUNCT
fbem-11598	137	7	liu	liu	PROPN
fbem-11598	137	8	jiawen	jiawen	PROPN
fbem-11598	137	9	.	.	PUNCT
fbem-11598	138	1	performance	performance	NOUN
fbem-11598	138	2	commitment	commitment	NOUN
fbem-11598	138	3	and	and	CCONJ
fbem-11598	138	4	audit	audit	NOUN
fbem-11598	138	5	risk	risk	NOUN
fbem-11598	138	6	-	-	PUNCT
fbem-11598	138	7	take	take	VERB
fbem-11598	138	8	y	y	PROPN
fbem-11598	138	9	company	company	NOUN
fbem-11598	138	10	as	as	ADP
fbem-11598	138	11	an	an	DET
fbem-11598	138	12	example	example	NOUN
fbem-11598	139	1	[	[	X
fbem-11598	139	2	j	j	X
fbem-11598	139	3	]	]	X
fbem-11598	139	4	.	.	PUNCT
fbem-11598	140	1	qin	qin	PROPN
fbem-11598	140	2	zhi	zhi	PROPN
fbem-11598	140	3	,	,	PUNCT
fbem-11598	140	4	2023	2023	NUM
fbem-11598	140	5	(	(	PUNCT
fbem-11598	140	6	05	05	NUM
fbem-11598	140	7	):	):	PUNCT
fbem-11598	140	8	166168	166168	NUM
fbem-11598	140	9	.	.	PUNCT
fbem-11598	141	1	[	[	X
fbem-11598	141	2	8	8	NUM
fbem-11598	141	3	]	]	X
fbem-11598	141	4	chen	chen	PROPN
fbem-11598	141	5	xiaoxiao	xiaoxiao	PROPN
fbem-11598	141	6	.	.	PUNCT
fbem-11598	142	1	analysis	analysis	NOUN
fbem-11598	142	2	on	on	ADP
fbem-11598	142	3	the	the	DET
fbem-11598	142	4	causes	cause	NOUN
fbem-11598	142	5	of	of	ADP
fbem-11598	142	6	financial	financial	ADJ
fbem-11598	142	7	fraud	fraud	NOUN
fbem-11598	142	8	and	and	CCONJ
fbem-11598	142	9	audit	audit	VERB
fbem-11598	142	10	risk	risk	NOUN
fbem-11598	142	11	response	response	NOUN
fbem-11598	142	12	under	under	ADP
fbem-11598	142	13	the	the	DET
fbem-11598	142	14	new	new	ADJ
fbem-11598	142	15	retail	retail	ADJ
fbem-11598	142	16	model	model	NOUN
fbem-11598	142	17	-	-	PUNCT
fbem-11598	142	18	a	a	DET
fbem-11598	142	19	case	case	NOUN
fbem-11598	142	20	study	study	NOUN
fbem-11598	142	21	of	of	ADP
fbem-11598	142	22	luckin	luckin	PROPN
fbem-11598	142	23	coffee	coffee	NOUN
fbem-11598	142	24	's	's	PART
fbem-11598	142	25	financial	financial	ADJ
fbem-11598	142	26	fraud	fraud	NOUN
fbem-11598	143	1	[	[	X
fbem-11598	143	2	j	j	X
fbem-11598	143	3	]	]	X
fbem-11598	143	4	.	.	PUNCT
fbem-11598	144	1	financial	financial	ADJ
fbem-11598	144	2	management	management	NOUN
fbem-11598	144	3	research	research	NOUN
fbem-11598	144	4	,	,	PUNCT
fbem-11598	144	5	2023	2023	NUM
fbem-11598	144	6	(	(	PUNCT
fbem-11598	144	7	05	05	NUM
fbem-11598	144	8	):	):	PUNCT
fbem-11598	144	9	58	58	NUM
fbem-11598	144	10	-	-	SYM
fbem-11598	144	11	63	63	NUM
fbem-11598	144	12	.	.	PUNCT
fbem-11598	145	1	[	[	X
fbem-11598	145	2	9	9	NUM
fbem-11598	145	3	]	]	PUNCT
fbem-11598	145	4	yang	yang	PROPN
fbem-11598	145	5	zhuoyue	zhuoyue	PROPN
fbem-11598	145	6	.	.	PUNCT
fbem-11598	146	1	on	on	ADP
fbem-11598	146	2	internal	internal	ADJ
fbem-11598	146	3	audit	audit	NOUN
fbem-11598	146	4	risk	risk	NOUN
fbem-11598	146	5	and	and	CCONJ
fbem-11598	146	6	its	its	PRON
fbem-11598	146	7	prevention	prevention	NOUN
fbem-11598	147	1	[	[	X
fbem-11598	147	2	j	j	X
fbem-11598	147	3	]	]	X
fbem-11598	147	4	.	.	PUNCT
fbem-11598	148	1	hebei	hebei	PROPN
fbem-11598	148	2	enterprise	enterprise	NOUN
fbem-11598	148	3	,	,	PUNCT
fbem-11598	148	4	2023	2023	NUM
fbem-11598	148	5	(	(	PUNCT
fbem-11598	148	6	05	05	NUM
fbem-11598	148	7	):	):	PUNCT
fbem-11598	148	8	101103.doi:10.19885	101103.doi:10.19885	NUM
fbem-11598	148	9	/	/	SYM
fbem-11598	148	10	j.cnki.hbqy.2023.05.023	j.cnki.hbqy.2023.05.023	NOUN
fbem-11598	148	11	.	.	PUNCT
fbem-11598	149	1	[	[	X
fbem-11598	149	2	10	10	NUM
fbem-11598	149	3	]	]	X
fbem-11598	149	4	gao	gao	PROPN
fbem-11598	149	5	shuo	shuo	PROPN
fbem-11598	149	6	,	,	PUNCT
fbem-11598	149	7	li	li	PROPN
fbem-11598	149	8	xiuli	xiuli	PROPN
fbem-11598	149	9	.	.	PUNCT
fbem-11598	150	1	research	research	NOUN
fbem-11598	150	2	on	on	ADP
fbem-11598	150	3	audit	audit	NOUN
fbem-11598	150	4	risk	risk	NOUN
fbem-11598	150	5	of	of	ADP
fbem-11598	150	6	st	st	PROPN
fbem-11598	150	7	enterprises	enterprise	NOUN
fbem-11598	150	8	under	under	ADP
fbem-11598	150	9	the	the	DET
fbem-11598	150	10	new	new	ADJ
fbem-11598	150	11	delisting	delisting	NOUN
fbem-11598	150	12	rules	rule	NOUN
fbem-11598	151	1	[	[	X
fbem-11598	151	2	j	j	X
fbem-11598	151	3	]	]	X
fbem-11598	151	4	.	.	PUNCT
fbem-11598	151	5	management	management	NOUN
fbem-11598	151	6	and	and	CCONJ
fbem-11598	151	7	technology	technology	NOUN
fbem-11598	151	8	of	of	ADP
fbem-11598	151	9	small	small	ADJ
fbem-11598	151	10	and	and	CCONJ
fbem-11598	151	11	medium	medium	ADJ
fbem-11598	151	12	-	-	PUNCT
fbem-11598	151	13	sized	sized	ADJ
fbem-11598	151	14	enterprises	enterprise	NOUN
fbem-11598	151	15	,	,	PUNCT
fbem-11598	151	16	2023	2023	NUM
fbem-11598	151	17	(	(	PUNCT
fbem-11598	151	18	09	09	NUM
fbem-11598	151	19	):	):	PUNCT
fbem-11598	151	20	82	82	NUM
fbem-11598	151	21	-	-	SYM
fbem-11598	151	22	84	84	NUM
fbem-11598	151	23	.	.	PUNCT
fbem-11598	152	1	[	[	X
fbem-11598	152	2	11	11	NUM
fbem-11598	152	3	]	]	X
fbem-11598	152	4	zhang	zhang	PROPN
fbem-11598	152	5	yueling	yueling	PROPN
fbem-11598	152	6	,	,	PUNCT
fbem-11598	152	7	sheng	sheng	PROPN
fbem-11598	152	8	hua	hua	PROPN
fbem-11598	152	9	,	,	PUNCT
fbem-11598	152	10	tang	tang	PROPN
fbem-11598	152	11	zheng	zheng	PROPN
fbem-11598	152	12	.	.	PUNCT
fbem-11598	153	1	corporate	corporate	ADJ
fbem-11598	153	2	social	social	ADJ
fbem-11598	153	3	responsibility	responsibility	NOUN
fbem-11598	153	4	,	,	PUNCT
fbem-11598	153	5	internal	internal	ADJ
fbem-11598	153	6	control	control	NOUN
fbem-11598	153	7	and	and	CCONJ
fbem-11598	153	8	cpa	cpa	NOUN
fbem-11598	153	9	audit	audit	NOUN
fbem-11598	153	10	risk	risk	NOUN
fbem-11598	154	1	[	[	X
fbem-11598	154	2	j	j	X
fbem-11598	154	3	]	]	X
fbem-11598	154	4	.	.	PUNCT
fbem-11598	155	1	journal	journal	PROPN
fbem-11598	155	2	of	of	ADP
fbem-11598	155	3	hunan	hunan	PROPN
fbem-11598	155	4	institute	institute	PROPN
fbem-11598	155	5	of	of	ADP
fbem-11598	155	6	finance	finance	PROPN
fbem-11598	155	7	and	and	CCONJ
fbem-11598	155	8	economics	economic	NOUN
fbem-11598	155	9	,	,	PUNCT
fbem-11598	155	10	2023j	2023j	NUM
fbem-11598	155	11	39	39	NUM
fbem-11598	155	12	(	(	PUNCT
fbem-11598	155	13	02	02	NUM
fbem-11598	155	14	):	):	PUNCT
fbem-11598	155	15	75	75	NUM
fbem-11598	155	16	-	-	PUNCT
fbem-11598	155	17	86.doi:10.16546	86.doi:10.16546	NUM
fbem-11598	155	18	/	/	SYM
fbem-11598	155	19	j.cnki.cn43	j.cnki.cn43	NOUN
fbem-11598	155	20	-	-	PUNCT
fbem-11598	155	21	1510	1510	NUM
fbem-11598	155	22	/	/	SYM
fbem-11598	155	23	f.2023.02.007	f.2023.02.007	NOUN
fbem-11598	155	24	.	.	PUNCT
fbem-11598	156	1	[	[	X
fbem-11598	156	2	12	12	NUM
fbem-11598	156	3	]	]	X
fbem-11598	156	4	zhang	zhang	PROPN
fbem-11598	156	5	xiaheng	xiaheng	PROPN
fbem-11598	156	6	,	,	PUNCT
fbem-11598	156	7	li	li	PROPN
fbem-11598	156	8	xiang	xiang	PROPN
fbem-11598	156	9	.	.	PROPN
fbem-11598	156	10	audit	audit	PROPN
fbem-11598	156	11	mode	mode	NOUN
fbem-11598	156	12	,	,	PUNCT
fbem-11598	156	13	audit	audit	NOUN
fbem-11598	156	14	risk	risk	NOUN
fbem-11598	156	15	and	and	CCONJ
fbem-11598	156	16	audit	audit	VERB
fbem-11598	156	17	quality	quality	NOUN
fbem-11598	156	18	improvement	improvement	NOUN
fbem-11598	156	19	under	under	ADP
fbem-11598	156	20	meta	meta	ADJ
fbem-11598	156	21	-	-	PUNCT
fbem-11598	156	22	universe	universe	NOUN
fbem-11598	156	23	technology	technology	NOUN
fbem-11598	157	1	[	[	X
fbem-11598	157	2	j	j	X
fbem-11598	157	3	]	]	X
fbem-11598	157	4	.	.	PUNCT
fbem-11598	158	1	financial	financial	ADJ
fbem-11598	158	2	and	and	CCONJ
fbem-11598	158	3	accounting	accounting	NOUN
fbem-11598	158	4	research	research	NOUN
fbem-11598	158	5	,	,	PUNCT
fbem-11598	158	6	2023	2023	NUM
fbem-11598	158	7	(	(	PUNCT
fbem-11598	158	8	04	04	NUM
fbem-11598	158	9	):	):	PUNCT
fbem-11598	158	10	58	58	NUM
fbem-11598	158	11	-	-	SYM
fbem-11598	158	12	6480	6480	NUM
fbem-11598	158	13	.	.	PUNCT
fbem-11598	159	1	[	[	X
fbem-11598	159	2	13	13	NUM
fbem-11598	159	3	]	]	X
fbem-11598	159	4	zhou	zhou	PROPN
fbem-11598	159	5	yangjun	yangjun	PROPN
fbem-11598	159	6	.	.	PUNCT
fbem-11598	160	1	analysis	analysis	NOUN
fbem-11598	160	2	on	on	ADP
fbem-11598	160	3	internal	internal	ADJ
fbem-11598	160	4	audit	audit	NOUN
fbem-11598	160	5	risk	risk	NOUN
fbem-11598	160	6	and	and	CCONJ
fbem-11598	160	7	prevention	prevention	NOUN
fbem-11598	160	8	of	of	ADP
fbem-11598	160	9	construction	construction	NOUN
fbem-11598	160	10	enterprises	enterprise	NOUN
fbem-11598	160	11	[	[	X
fbem-11598	160	12	j	j	X
fbem-11598	160	13	]	]	X
fbem-11598	160	14	.	.	PUNCT
fbem-11598	161	1	investment	investment	NOUN
fbem-11598	161	2	and	and	CCONJ
fbem-11598	161	3	entrepreneurship	entrepreneurship	NOUN
fbem-11598	161	4	,	,	PUNCT
fbem-11598	161	5	2023	2023	NUM
fbem-11598	161	6	and	and	CCONJ
fbem-11598	161	7	34	34	NUM
fbem-11598	161	8	(	(	PUNCT
fbem-11598	161	9	07	07	NUM
fbem-11598	161	10	):	):	PUNCT
fbem-11598	161	11	139	139	NUM
fbem-11598	161	12	-	-	SYM
fbem-11598	161	13	141	141	NUM
fbem-11598	161	14	.	.	PUNCT
fbem-11598	162	1	[	[	X
fbem-11598	162	2	14	14	NUM
fbem-11598	162	3	]	]	X
fbem-11598	162	4	wang	wang	PROPN
fbem-11598	162	5	quanfeng	quanfeng	PROPN
fbem-11598	162	6	.	.	PUNCT
fbem-11598	163	1	financial	financial	ADJ
fbem-11598	163	2	audit	audit	NOUN
fbem-11598	163	3	risk	risk	NOUN
fbem-11598	163	4	causes	cause	NOUN
fbem-11598	163	5	and	and	CCONJ
fbem-11598	163	6	control	control	NOUN
fbem-11598	163	7	strategies	strategy	NOUN
fbem-11598	163	8	of	of	ADP
fbem-11598	163	9	accounting	accounting	NOUN
fbem-11598	163	10	firms	firm	NOUN
fbem-11598	164	1	[	[	X
fbem-11598	164	2	j	j	X
fbem-11598	164	3	]	]	X
fbem-11598	164	4	.	.	PUNCT
fbem-11598	165	1	modern	modern	ADJ
fbem-11598	165	2	enterprise	enterprise	NOUN
fbem-11598	165	3	,	,	PUNCT
fbem-11598	165	4	2023	2023	NUM
fbem-11598	165	5	(	(	PUNCT
fbem-11598	165	6	04	04	NUM
fbem-11598	165	7	):	):	PUNCT
fbem-11598	165	8	184186	184186	NUM
fbem-11598	165	9	.	.	PUNCT
fbem-11598	166	1	[	[	X
fbem-11598	166	2	15	15	NUM
fbem-11598	166	3	]	]	X
fbem-11598	166	4	hu	hu	PROPN
fbem-11598	166	5	mengchen	mengchen	PROPN
fbem-11598	166	6	.	.	PUNCT
fbem-11598	167	1	audit	audit	NOUN
fbem-11598	167	2	risk	risk	NOUN
fbem-11598	167	3	analysis	analysis	NOUN
fbem-11598	167	4	and	and	CCONJ
fbem-11598	167	5	prevention	prevention	NOUN
fbem-11598	167	6	of	of	ADP
fbem-11598	167	7	tobacco	tobacco	NOUN
fbem-11598	167	8	industry	industry	NOUN
fbem-11598	168	1	[	[	X
fbem-11598	168	2	j	j	X
fbem-11598	168	3	]	]	X
fbem-11598	168	4	.	.	PUNCT
fbem-11598	169	1	accounting	account	VERB
fbem-11598	169	2	for	for	ADP
fbem-11598	169	3	township	township	NOUN
fbem-11598	169	4	and	and	CCONJ
fbem-11598	169	5	township	township	NOUN
fbem-11598	169	6	enterprises	enterprise	NOUN
fbem-11598	169	7	in	in	ADP
fbem-11598	169	8	china	china	PROPN
fbem-11598	169	9	,	,	PUNCT
fbem-11598	169	10	2023	2023	NUM
fbem-11598	169	11	(	(	PUNCT
fbem-11598	169	12	04	04	NUM
fbem-11598	169	13	):	):	PUNCT
fbem-11598	169	14	163,165	163,165	NUM
fbem-11598	169	15	.	.	PUNCT
fbem-11598	170	1	[	[	X
fbem-11598	170	2	16	16	NUM
fbem-11598	170	3	]	]	X
fbem-11598	170	4	zheng	zheng	PROPN
fbem-11598	170	5	zhe	zhe	PROPN
fbem-11598	170	6	.	.	PROPN
fbem-11598	170	7	audit	audit	PROPN
fbem-11598	170	8	promotes	promote	VERB
fbem-11598	170	9	rural	rural	ADJ
fbem-11598	170	10	revitalization	revitalization	NOUN
fbem-11598	170	11	-	-	PUNCT
fbem-11598	170	12	from	from	ADP
fbem-11598	170	13	the	the	DET
fbem-11598	170	14	perspective	perspective	NOUN
fbem-11598	170	15	of	of	ADP
fbem-11598	170	16	audit	audit	NOUN
fbem-11598	170	17	risk	risk	NOUN
fbem-11598	171	1	[	[	X
fbem-11598	171	2	j	j	X
fbem-11598	171	3	]	]	X
fbem-11598	171	4	.	.	PUNCT
fbem-11598	172	1	view	view	NOUN
fbem-11598	172	2	of	of	ADP
fbem-11598	172	3	land	land	NOUN
fbem-11598	172	4	bridge	bridge	NOUN
fbem-11598	172	5	,	,	PUNCT
fbem-11598	172	6	2023	2023	NUM
fbem-11598	172	7	(	(	PUNCT
fbem-11598	172	8	04	04	NUM
fbem-11598	172	9	):	):	PUNCT
fbem-11598	172	10	61	61	NUM
fbem-11598	172	11	-	-	SYM
fbem-11598	172	12	63	63	NUM
fbem-11598	172	13	.	.	PUNCT
fbem-11598	173	1	[	[	X
fbem-11598	173	2	17	17	NUM
fbem-11598	173	3	]	]	X
fbem-11598	173	4	literature	literature	NOUN
fbem-11598	173	5	and	and	CCONJ
fbem-11598	173	6	art	art	PROPN
fbem-11598	173	7	jie	jie	PROPN
fbem-11598	173	8	.	.	PUNCT
fbem-11598	173	9	discussion	discussion	NOUN
fbem-11598	173	10	on	on	ADP
fbem-11598	173	11	the	the	DET
fbem-11598	173	12	causes	cause	NOUN
fbem-11598	173	13	and	and	CCONJ
fbem-11598	173	14	prevention	prevention	NOUN
fbem-11598	173	15	strategies	strategy	NOUN
fbem-11598	173	16	of	of	ADP
fbem-11598	173	17	enterprise	enterprise	NOUN
fbem-11598	173	18	audit	audit	NOUN
fbem-11598	173	19	risk	risk	NOUN
fbem-11598	173	20	[	[	X
fbem-11598	173	21	j	j	X
fbem-11598	173	22	]	]	X
fbem-11598	173	23	.	.	PUNCT
fbem-11598	174	1	enterprise	enterprise	NOUN
fbem-11598	174	2	reform	reform	NOUN
fbem-11598	174	3	and	and	CCONJ
fbem-11598	174	4	management	management	NOUN
fbem-11598	174	5	,	,	PUNCT
fbem-11598	174	6	2023	2023	NUM
fbem-11598	174	7	(	(	PUNCT
fbem-11598	174	8	07	07	NUM
fbem-11598	174	9	):	):	PUNCT
fbem-11598	174	10	122	122	NUM
fbem-11598	174	11	-	-	PUNCT
fbem-11598	174	12	124.doi:10.13768	124.doi:10.13768	NUM
fbem-11598	174	13	/	/	SYM
fbem-11598	174	14	j.cnki.cn113793	j.cnki.cn113793	PROPN
fbem-11598	174	15	/	/	SYM
fbem-11598	174	16	f.2023.0390	f.2023.0390	PROPN
fbem-11598	174	17	.	.	PUNCT
fbem-11598	175	1	[	[	X
fbem-11598	175	2	18	18	NUM
fbem-11598	175	3	]	]	PUNCT
fbem-11598	175	4	he	he	PRON
fbem-11598	175	5	fang	fang	X
fbem-11598	175	6	,	,	PUNCT
fbem-11598	175	7	zhang	zhang	PROPN
fbem-11598	175	8	yan	yan	PROPN
fbem-11598	175	9	,	,	PUNCT
fbem-11598	175	10	cheng	cheng	PROPN
fbem-11598	175	11	xu	xu	PROPN
fbem-11598	175	12	.	.	PUNCT
fbem-11598	176	1	research	research	NOUN
fbem-11598	176	2	on	on	ADP
fbem-11598	176	3	audit	audit	NOUN
fbem-11598	176	4	risk	risk	NOUN
fbem-11598	176	5	prevention	prevention	NOUN
fbem-11598	176	6	and	and	CCONJ
fbem-11598	176	7	control	control	NOUN
fbem-11598	176	8	strategy	strategy	NOUN
fbem-11598	176	9	of	of	ADP
fbem-11598	176	10	accounting	accounting	NOUN
fbem-11598	176	11	firms	firm	NOUN
fbem-11598	176	12	-	-	PUNCT
fbem-11598	176	13	a	a	DET
fbem-11598	176	14	case	case	NOUN
fbem-11598	176	15	study	study	NOUN
fbem-11598	176	16	of	of	ADP
fbem-11598	176	17	tongling	tongling	NOUN
fbem-11598	176	18	city	city	PROPN
fbem-11598	177	1	[	[	X
fbem-11598	177	2	j	j	X
fbem-11598	177	3	]	]	X
fbem-11598	177	4	.	.	PUNCT
fbem-11598	178	1	journal	journal	PROPN
fbem-11598	178	2	of	of	ADP
fbem-11598	178	3	tongling	tongling	PROPN
fbem-11598	178	4	university	university	NOUN
fbem-11598	178	5	,	,	PUNCT
fbem-11598	178	6	2023jue	2023jue	NUM
fbem-11598	178	7	22	22	NUM
fbem-11598	178	8	(	(	PUNCT
fbem-11598	178	9	02	02	NUM
fbem-11598	178	10	):	):	PUNCT
fbem-11598	178	11	63	63	NUM
fbem-11598	178	12	-	-	PUNCT
fbem-11598	178	13	66.doi:10.16394	66.doi:10.16394	NOUN
fbem-11598	178	14	/	/	SYM
fbem-11598	178	15	j.cnki.341258	j.cnki.341258	PROPN
fbem-11598	178	16	/	/	SYM
fbem-11598	178	17	z.2023.02.015	z.2023.02.015	NUM
fbem-11598	178	18	.	.	PUNCT
fbem-11598	179	1	[	[	X
fbem-11598	179	2	19	19	NUM
fbem-11598	179	3	]	]	X
fbem-11598	179	4	tian	tian	ADJ
fbem-11598	179	5	lingyu	lingyu	NOUN
fbem-11598	179	6	,	,	PUNCT
fbem-11598	179	7	fu	fu	PROPN
fbem-11598	179	8	yu	yu	PROPN
fbem-11598	179	9	.	.	PROPN
fbem-11598	179	10	internal	internal	ADJ
fbem-11598	179	11	audit	audit	NOUN
fbem-11598	179	12	risk	risk	NOUN
fbem-11598	179	13	and	and	CCONJ
fbem-11598	179	14	prevention	prevention	NOUN
fbem-11598	179	15	under	under	ADP
fbem-11598	179	16	the	the	DET
fbem-11598	179	17	information	information	NOUN
fbem-11598	179	18	environment	environment	NOUN
fbem-11598	180	1	[	[	X
fbem-11598	180	2	j	j	X
fbem-11598	180	3	]	]	X
fbem-11598	180	4	.	.	PUNCT
fbem-11598	181	1	market	market	NOUN
fbem-11598	181	2	weekly	weekly	NOUN
fbem-11598	181	3	,	,	PUNCT
fbem-11598	181	4	2023	2023	NUM
fbem-11598	181	5	and	and	CCONJ
fbem-11598	181	6	36	36	NUM
fbem-11598	181	7	(	(	PUNCT
fbem-11598	181	8	04	04	NUM
fbem-11598	181	9	):	):	PUNCT
fbem-11598	181	10	171	171	NUM
fbem-11598	181	11	-	-	SYM
fbem-11598	181	12	174	174	NUM
fbem-11598	181	13	.	.	PUNCT
fbem-11598	182	1	[	[	X
fbem-11598	182	2	20	20	NUM
fbem-11598	182	3	]	]	PUNCT
fbem-11598	182	4	cui	cui	PROPN
fbem-11598	182	5	lin	lin	PROPN
fbem-11598	182	6	,	,	PUNCT
fbem-11598	182	7	wang	wang	PROPN
fbem-11598	182	8	hongke	hongke	PROPN
fbem-11598	182	9	.	.	PUNCT
fbem-11598	183	1	research	research	NOUN
fbem-11598	183	2	on	on	ADP
fbem-11598	183	3	the	the	DET
fbem-11598	183	4	application	application	NOUN
fbem-11598	183	5	of	of	ADP
fbem-11598	183	6	exchange	exchange	NOUN
fbem-11598	183	7	inquiry	inquiry	NOUN
fbem-11598	183	8	letter	letter	NOUN
fbem-11598	183	9	in	in	ADP
fbem-11598	183	10	audit	audit	NOUN
fbem-11598	183	11	risk	risk	NOUN
fbem-11598	183	12	control	control	NOUN
fbem-11598	183	13	-	-	PUNCT
fbem-11598	183	14	taking	take	VERB
fbem-11598	183	15	dongfang	dongfang	PROPN
fbem-11598	183	16	jinyu	jinyu	PROPN
fbem-11598	183	17	annual	annual	ADJ
fbem-11598	183	18	report	report	NOUN
fbem-11598	183	19	audit	audit	NOUN
fbem-11598	183	20	as	as	ADP
fbem-11598	183	21	an	an	DET
fbem-11598	183	22	example	example	NOUN
fbem-11598	184	1	[	[	X
fbem-11598	184	2	j	j	X
fbem-11598	184	3	]	]	X
fbem-11598	184	4	.	.	PUNCT
fbem-11598	185	1	journal	journal	PROPN
fbem-11598	185	2	of	of	ADP
fbem-11598	185	3	hebei	hebei	PROPN
fbem-11598	185	4	university	university	PROPN
fbem-11598	185	5	of	of	ADP
fbem-11598	185	6	economics	economic	NOUN
fbem-11598	185	7	and	and	CCONJ
fbem-11598	185	8	economics	economic	NOUN
fbem-11598	185	9	(	(	PUNCT
fbem-11598	185	10	comprehensive	comprehensive	ADJ
fbem-11598	185	11	edition	edition	NOUN
fbem-11598	185	12	)	)	PUNCT
fbem-11598	185	13	,	,	PUNCT
fbem-11598	185	14	2023ju23	2023ju23	NUM
fbem-11598	185	15	(	(	PUNCT
fbem-11598	185	16	01	01	NUM
fbem-11598	185	17	):	):	PUNCT
fbem-11598	185	18	6775.doi:10.14178	6775.doi:10.14178	ADJ
fbem-11598	185	19	/	/	SYM
fbem-11598	185	20	j.cnki.issn1673	j.cnki.issn1673	PROPN
fbem-11598	185	21	-	-	PUNCT
fbem-11598	185	22	1573.2023.01.008	1573.2023.01.008	PROPN
fbem-11598	185	23	.	.	PUNCT