id	sid	tid	token	lemma	pos
fbem-19722	1	1	frontiers	frontier	NOUN
fbem-19722	1	2	in	in	ADP
fbem-19722	1	3	business	business	NOUN
fbem-19722	1	4	,	,	PUNCT
fbem-19722	1	5	economics	economic	NOUN
fbem-19722	1	6	and	and	CCONJ
fbem-19722	1	7	management	management	NOUN
fbem-19722	1	8	issn	issn	PROPN
fbem-19722	1	9	:	:	PUNCT
fbem-19722	1	10	2766	2766	NUM
fbem-19722	1	11	-	-	PUNCT
fbem-19722	1	12	824x	824x	NUM
fbem-19722	1	13	|	|	ADJ
fbem-19722	1	14	vol	vol	NOUN
fbem-19722	1	15	.	.	PUNCT
fbem-19722	2	1	14	14	NUM
fbem-19722	2	2	,	,	PUNCT
fbem-19722	2	3	no	no	INTJ
fbem-19722	2	4	.	.	NOUN
fbem-19722	2	5	2	2	NUM
fbem-19722	2	6	,	,	PUNCT
fbem-19722	2	7	2024	2024	NUM
fbem-19722	2	8	179	179	NUM
fbem-19722	2	9	rational	rational	ADJ
fbem-19722	2	10	thinking	thinking	NOUN
fbem-19722	2	11	on	on	ADP
fbem-19722	2	12	accounting	accounting	NOUN
fbem-19722	2	13	firms	firm	NOUN
fbem-19722	2	14	'	'	PART
fbem-19722	2	15	assurance	assurance	NOUN
fbem-19722	2	16	of	of	ADP
fbem-19722	2	17	corporate	corporate	ADJ
fbem-19722	2	18	internal	internal	ADJ
fbem-19722	2	19	control	control	NOUN
fbem-19722	2	20	reports	report	VERB
fbem-19722	2	21	xinnan	xinnan	PROPN
fbem-19722	2	22	li1	li1	PROPN
fbem-19722	2	23	,	,	PUNCT
fbem-19722	2	24	a	a	DET
fbem-19722	2	25	1yunnan	1yunnan	NUM
fbem-19722	2	26	university	university	NOUN
fbem-19722	2	27	,	,	PUNCT
fbem-19722	2	28	yunnan	yunnan	PROPN
fbem-19722	2	29	,	,	PUNCT
fbem-19722	2	30	kunming	kunming	PROPN
fbem-19722	2	31	,	,	PUNCT
fbem-19722	2	32	china	china	PROPN
fbem-19722	2	33	ar1185302791@163.com	ar1185302791@163.com	PROPN
fbem-19722	2	34	abstract	abstract	PROPN
fbem-19722	2	35	:	:	PUNCT
fbem-19722	2	36	in	in	ADP
fbem-19722	2	37	the	the	DET
fbem-19722	2	38	current	current	ADJ
fbem-19722	2	39	corporate	corporate	ADJ
fbem-19722	2	40	governance	governance	NOUN
fbem-19722	2	41	environment	environment	NOUN
fbem-19722	2	42	,	,	PUNCT
fbem-19722	2	43	the	the	DET
fbem-19722	2	44	role	role	NOUN
fbem-19722	2	45	of	of	ADP
fbem-19722	2	46	accounting	accounting	NOUN
fbem-19722	2	47	firms	firm	NOUN
fbem-19722	2	48	in	in	ADP
fbem-19722	2	49	certifying	certify	VERB
fbem-19722	2	50	internal	internal	ADJ
fbem-19722	2	51	control	control	NOUN
fbem-19722	2	52	reports	report	NOUN
fbem-19722	2	53	is	be	AUX
fbem-19722	2	54	increasingly	increasingly	ADV
fbem-19722	2	55	emphasized	emphasize	VERB
fbem-19722	2	56	.	.	PUNCT
fbem-19722	3	1	the	the	DET
fbem-19722	3	2	internal	internal	ADJ
fbem-19722	3	3	control	control	NOUN
fbem-19722	3	4	system	system	NOUN
fbem-19722	3	5	of	of	ADP
fbem-19722	3	6	a	a	DET
fbem-19722	3	7	company	company	NOUN
fbem-19722	3	8	is	be	AUX
fbem-19722	3	9	crucial	crucial	ADJ
fbem-19722	3	10	for	for	ADP
fbem-19722	3	11	risk	risk	NOUN
fbem-19722	3	12	management	management	NOUN
fbem-19722	3	13	and	and	CCONJ
fbem-19722	3	14	the	the	DET
fbem-19722	3	15	quality	quality	NOUN
fbem-19722	3	16	of	of	ADP
fbem-19722	3	17	information	information	NOUN
fbem-19722	3	18	disclosure	disclosure	NOUN
fbem-19722	3	19	.	.	PUNCT
fbem-19722	4	1	it	it	PRON
fbem-19722	4	2	not	not	PART
fbem-19722	4	3	only	only	ADV
fbem-19722	4	4	encompasses	encompass	VERB
fbem-19722	4	5	the	the	DET
fbem-19722	4	6	definition	definition	NOUN
fbem-19722	4	7	and	and	CCONJ
fbem-19722	4	8	composition	composition	NOUN
fbem-19722	4	9	of	of	ADP
fbem-19722	4	10	the	the	DET
fbem-19722	4	11	internal	internal	ADJ
fbem-19722	4	12	control	control	NOUN
fbem-19722	4	13	system	system	NOUN
fbem-19722	4	14	but	but	CCONJ
fbem-19722	4	15	also	also	ADV
fbem-19722	4	16	includes	include	VERB
fbem-19722	4	17	the	the	DET
fbem-19722	4	18	principles	principle	NOUN
fbem-19722	4	19	and	and	CCONJ
fbem-19722	4	20	objectives	objective	NOUN
fbem-19722	4	21	for	for	ADP
fbem-19722	4	22	achieving	achieve	VERB
fbem-19722	4	23	corporate	corporate	ADJ
fbem-19722	4	24	goals	goal	NOUN
fbem-19722	4	25	.	.	PUNCT
fbem-19722	5	1	within	within	ADP
fbem-19722	5	2	this	this	DET
fbem-19722	5	3	framework	framework	NOUN
fbem-19722	5	4	,	,	PUNCT
fbem-19722	5	5	the	the	DET
fbem-19722	5	6	certification	certification	NOUN
fbem-19722	5	7	work	work	NOUN
fbem-19722	5	8	of	of	ADP
fbem-19722	5	9	accounting	accounting	NOUN
fbem-19722	5	10	firms	firm	NOUN
fbem-19722	5	11	is	be	AUX
fbem-19722	5	12	particularly	particularly	ADV
fbem-19722	5	13	important	important	ADJ
fbem-19722	5	14	,	,	PUNCT
fbem-19722	5	15	as	as	SCONJ
fbem-19722	5	16	it	it	PRON
fbem-19722	5	17	not	not	PART
fbem-19722	5	18	only	only	ADV
fbem-19722	5	19	verifies	verify	VERB
fbem-19722	5	20	the	the	DET
fbem-19722	5	21	effectiveness	effectiveness	NOUN
fbem-19722	5	22	of	of	ADP
fbem-19722	5	23	internal	internal	ADJ
fbem-19722	5	24	controls	control	NOUN
fbem-19722	5	25	but	but	CCONJ
fbem-19722	5	26	also	also	ADV
fbem-19722	5	27	plays	play	VERB
fbem-19722	5	28	a	a	DET
fbem-19722	5	29	crucial	crucial	ADJ
fbem-19722	5	30	role	role	NOUN
fbem-19722	5	31	in	in	ADP
fbem-19722	5	32	maintaining	maintain	VERB
fbem-19722	5	33	market	market	NOUN
fbem-19722	5	34	order	order	NOUN
fbem-19722	5	35	and	and	CCONJ
fbem-19722	5	36	protecting	protect	VERB
fbem-19722	5	37	investor	investor	NOUN
fbem-19722	5	38	interests	interest	NOUN
fbem-19722	5	39	.	.	PUNCT
fbem-19722	6	1	however	however	ADV
fbem-19722	6	2	,	,	PUNCT
fbem-19722	6	3	accounting	accounting	NOUN
fbem-19722	6	4	firms	firm	NOUN
fbem-19722	6	5	face	face	VERB
fbem-19722	6	6	numerous	numerous	ADJ
fbem-19722	6	7	challenges	challenge	NOUN
fbem-19722	6	8	and	and	CCONJ
fbem-19722	6	9	constraints	constraint	NOUN
fbem-19722	6	10	in	in	ADP
fbem-19722	6	11	the	the	DET
fbem-19722	6	12	process	process	NOUN
fbem-19722	6	13	of	of	ADP
fbem-19722	6	14	certifying	certify	VERB
fbem-19722	6	15	internal	internal	ADJ
fbem-19722	6	16	control	control	NOUN
fbem-19722	6	17	reports	report	NOUN
fbem-19722	6	18	.	.	PUNCT
fbem-19722	7	1	these	these	DET
fbem-19722	7	2	challenges	challenge	NOUN
fbem-19722	7	3	include	include	VERB
fbem-19722	7	4	the	the	DET
fbem-19722	7	5	complexity	complexity	NOUN
fbem-19722	7	6	of	of	ADP
fbem-19722	7	7	internal	internal	ADJ
fbem-19722	7	8	control	control	NOUN
fbem-19722	7	9	systems	system	NOUN
fbem-19722	7	10	,	,	PUNCT
fbem-19722	7	11	as	as	ADV
fbem-19722	7	12	well	well	ADV
fbem-19722	7	13	as	as	ADP
fbem-19722	7	14	issues	issue	NOUN
fbem-19722	7	15	related	relate	VERB
fbem-19722	7	16	to	to	ADP
fbem-19722	7	17	maintaining	maintain	VERB
fbem-19722	7	18	independence	independence	NOUN
fbem-19722	7	19	and	and	CCONJ
fbem-19722	7	20	objectivity	objectivity	NOUN
fbem-19722	7	21	,	,	PUNCT
fbem-19722	7	22	and	and	CCONJ
fbem-19722	7	23	enhancing	enhance	VERB
fbem-19722	7	24	professional	professional	ADJ
fbem-19722	7	25	judgment	judgment	NOUN
fbem-19722	7	26	.	.	PUNCT
fbem-19722	8	1	rational	rational	ADJ
fbem-19722	8	2	analysis	analysis	NOUN
fbem-19722	8	3	of	of	ADP
fbem-19722	8	4	these	these	DET
fbem-19722	8	5	challenges	challenge	NOUN
fbem-19722	8	6	and	and	CCONJ
fbem-19722	8	7	constraints	constraint	NOUN
fbem-19722	8	8	is	be	AUX
fbem-19722	8	9	crucial	crucial	ADJ
fbem-19722	8	10	for	for	ADP
fbem-19722	8	11	improving	improve	VERB
fbem-19722	8	12	the	the	DET
fbem-19722	8	13	quality	quality	NOUN
fbem-19722	8	14	and	and	CCONJ
fbem-19722	8	15	efficiency	efficiency	NOUN
fbem-19722	8	16	of	of	ADP
fbem-19722	8	17	certification	certification	NOUN
fbem-19722	8	18	work	work	NOUN
fbem-19722	8	19	.	.	PUNCT
fbem-19722	9	1	to	to	PART
fbem-19722	9	2	address	address	VERB
fbem-19722	9	3	these	these	DET
fbem-19722	9	4	challenges	challenge	NOUN
fbem-19722	9	5	,	,	PUNCT
fbem-19722	9	6	a	a	DET
fbem-19722	9	7	series	series	NOUN
fbem-19722	9	8	of	of	ADP
fbem-19722	9	9	strategies	strategy	NOUN
fbem-19722	9	10	and	and	CCONJ
fbem-19722	9	11	suggestions	suggestion	NOUN
fbem-19722	9	12	have	have	AUX
fbem-19722	9	13	been	be	AUX
fbem-19722	9	14	proposed	propose	VERB
fbem-19722	9	15	.	.	PUNCT
fbem-19722	10	1	firstly	firstly	ADV
fbem-19722	10	2	,	,	PUNCT
fbem-19722	10	3	strengthening	strengthen	VERB
fbem-19722	10	4	the	the	DET
fbem-19722	10	5	independence	independence	NOUN
fbem-19722	10	6	and	and	CCONJ
fbem-19722	10	7	objectivity	objectivity	NOUN
fbem-19722	10	8	of	of	ADP
fbem-19722	10	9	accounting	accounting	NOUN
fbem-19722	10	10	firms	firm	NOUN
fbem-19722	10	11	is	be	AUX
fbem-19722	10	12	fundamental	fundamental	ADJ
fbem-19722	10	13	,	,	PUNCT
fbem-19722	10	14	requiring	require	VERB
fbem-19722	10	15	firms	firm	NOUN
fbem-19722	10	16	to	to	PART
fbem-19722	10	17	optimize	optimize	VERB
fbem-19722	10	18	their	their	PRON
fbem-19722	10	19	organizational	organizational	ADJ
fbem-19722	10	20	structure	structure	NOUN
fbem-19722	10	21	and	and	CCONJ
fbem-19722	10	22	business	business	NOUN
fbem-19722	10	23	processes	process	NOUN
fbem-19722	10	24	accordingly	accordingly	ADV
fbem-19722	10	25	.	.	PUNCT
fbem-19722	11	1	secondly	secondly	ADV
fbem-19722	11	2	,	,	PUNCT
fbem-19722	11	3	enhancing	enhance	VERB
fbem-19722	11	4	the	the	DET
fbem-19722	11	5	ability	ability	NOUN
fbem-19722	11	6	to	to	PART
fbem-19722	11	7	exercise	exercise	VERB
fbem-19722	11	8	professional	professional	ADJ
fbem-19722	11	9	judgment	judgment	NOUN
fbem-19722	11	10	is	be	AUX
fbem-19722	11	11	key	key	ADJ
fbem-19722	11	12	,	,	PUNCT
fbem-19722	11	13	necessitating	necessitate	VERB
fbem-19722	11	14	accountants	accountant	NOUN
fbem-19722	11	15	to	to	PART
fbem-19722	11	16	continually	continually	ADV
fbem-19722	11	17	improve	improve	VERB
fbem-19722	11	18	their	their	PRON
fbem-19722	11	19	professional	professional	ADJ
fbem-19722	11	20	knowledge	knowledge	NOUN
fbem-19722	11	21	and	and	CCONJ
fbem-19722	11	22	practical	practical	ADJ
fbem-19722	11	23	experience	experience	NOUN
fbem-19722	11	24	.	.	PUNCT
fbem-19722	12	1	finally	finally	ADV
fbem-19722	12	2	,	,	PUNCT
fbem-19722	12	3	developing	develop	VERB
fbem-19722	12	4	effective	effective	ADJ
fbem-19722	12	5	strategies	strategy	NOUN
fbem-19722	12	6	to	to	PART
fbem-19722	12	7	address	address	VERB
fbem-19722	12	8	challenges	challenge	NOUN
fbem-19722	12	9	,	,	PUNCT
fbem-19722	12	10	such	such	ADJ
fbem-19722	12	11	as	as	ADP
fbem-19722	12	12	adopting	adopt	VERB
fbem-19722	12	13	advanced	advanced	ADJ
fbem-19722	12	14	technological	technological	ADJ
fbem-19722	12	15	tools	tool	NOUN
fbem-19722	12	16	and	and	CCONJ
fbem-19722	12	17	methods	method	NOUN
fbem-19722	12	18	,	,	PUNCT
fbem-19722	12	19	can	can	AUX
fbem-19722	12	20	significantly	significantly	ADV
fbem-19722	12	21	improve	improve	VERB
fbem-19722	12	22	the	the	DET
fbem-19722	12	23	accuracy	accuracy	NOUN
fbem-19722	12	24	and	and	CCONJ
fbem-19722	12	25	efficiency	efficiency	NOUN
fbem-19722	12	26	of	of	ADP
fbem-19722	12	27	certification	certification	NOUN
fbem-19722	12	28	work	work	NOUN
fbem-19722	12	29	.	.	PUNCT
fbem-19722	13	1	in	in	ADP
fbem-19722	13	2	conclusion	conclusion	NOUN
fbem-19722	13	3	,	,	PUNCT
fbem-19722	13	4	accounting	accounting	NOUN
fbem-19722	13	5	firms	firm	NOUN
fbem-19722	13	6	play	play	VERB
fbem-19722	13	7	an	an	DET
fbem-19722	13	8	indispensable	indispensable	ADJ
fbem-19722	13	9	role	role	NOUN
fbem-19722	13	10	in	in	ADP
fbem-19722	13	11	certifying	certify	VERB
fbem-19722	13	12	internal	internal	ADJ
fbem-19722	13	13	control	control	NOUN
fbem-19722	13	14	reports	report	NOUN
fbem-19722	13	15	.	.	PUNCT
fbem-19722	14	1	by	by	ADP
fbem-19722	14	2	continuously	continuously	ADV
fbem-19722	14	3	improving	improve	VERB
fbem-19722	14	4	certification	certification	NOUN
fbem-19722	14	5	methods	method	NOUN
fbem-19722	14	6	and	and	CCONJ
fbem-19722	14	7	enhancing	enhance	VERB
fbem-19722	14	8	professional	professional	ADJ
fbem-19722	14	9	capabilities	capability	NOUN
fbem-19722	14	10	,	,	PUNCT
fbem-19722	14	11	not	not	PART
fbem-19722	14	12	only	only	ADV
fbem-19722	14	13	can	can	AUX
fbem-19722	14	14	the	the	DET
fbem-19722	14	15	quality	quality	NOUN
fbem-19722	14	16	of	of	ADP
fbem-19722	14	17	internal	internal	ADJ
fbem-19722	14	18	control	control	NOUN
fbem-19722	14	19	reports	report	NOUN
fbem-19722	14	20	be	be	AUX
fbem-19722	14	21	enhanced	enhance	VERB
fbem-19722	14	22	,	,	PUNCT
fbem-19722	14	23	but	but	CCONJ
fbem-19722	14	24	also	also	ADV
fbem-19722	14	25	contribute	contribute	VERB
fbem-19722	14	26	to	to	ADP
fbem-19722	14	27	the	the	DET
fbem-19722	14	28	healthy	healthy	ADJ
fbem-19722	14	29	development	development	NOUN
fbem-19722	14	30	of	of	ADP
fbem-19722	14	31	the	the	DET
fbem-19722	14	32	market	market	NOUN
fbem-19722	14	33	.	.	PUNCT
fbem-19722	15	1	despite	despite	SCONJ
fbem-19722	15	2	facing	face	VERB
fbem-19722	15	3	challenges	challenge	NOUN
fbem-19722	15	4	,	,	PUNCT
fbem-19722	15	5	rational	rational	ADJ
fbem-19722	15	6	analysis	analysis	NOUN
fbem-19722	15	7	and	and	CCONJ
fbem-19722	15	8	effective	effective	ADJ
fbem-19722	15	9	strategies	strategy	NOUN
fbem-19722	15	10	can	can	AUX
fbem-19722	15	11	ensure	ensure	VERB
fbem-19722	15	12	that	that	SCONJ
fbem-19722	15	13	accounting	accounting	NOUN
fbem-19722	15	14	firms	firm	NOUN
fbem-19722	15	15	maximize	maximize	VERB
fbem-19722	15	16	their	their	PRON
fbem-19722	15	17	value	value	NOUN
fbem-19722	15	18	in	in	ADP
fbem-19722	15	19	this	this	DET
fbem-19722	15	20	process	process	NOUN
fbem-19722	15	21	.	.	PUNCT
fbem-19722	16	1	keywords	keyword	NOUN
fbem-19722	16	2	:	:	PUNCT
fbem-19722	16	3	accounting	accounting	NOUN
fbem-19722	16	4	firms	firm	NOUN
fbem-19722	16	5	;	;	PUNCT
fbem-19722	16	6	corporate	corporate	ADJ
fbem-19722	16	7	internal	internal	ADJ
fbem-19722	16	8	control	control	NOUN
fbem-19722	16	9	reporting	reporting	NOUN
fbem-19722	16	10	;	;	PUNCT
fbem-19722	16	11	rational	rational	ADJ
fbem-19722	16	12	thinking	thinking	NOUN
fbem-19722	16	13	.	.	PUNCT
fbem-19722	17	1	1	1	X
fbem-19722	17	2	.	.	X
fbem-19722	17	3	introduction	introduction	NOUN
fbem-19722	17	4	within	within	ADP
fbem-19722	17	5	the	the	DET
fbem-19722	17	6	realm	realm	NOUN
fbem-19722	17	7	of	of	ADP
fbem-19722	17	8	corporate	corporate	ADJ
fbem-19722	17	9	governance	governance	NOUN
fbem-19722	17	10	,	,	PUNCT
fbem-19722	17	11	internal	internal	ADJ
fbem-19722	17	12	control	control	NOUN
fbem-19722	17	13	functions	function	NOUN
fbem-19722	17	14	as	as	ADP
fbem-19722	17	15	a	a	DET
fbem-19722	17	16	comprehensive	comprehensive	ADJ
fbem-19722	17	17	management	management	NOUN
fbem-19722	17	18	mechanism	mechanism	NOUN
fbem-19722	17	19	,	,	PUNCT
fbem-19722	17	20	the	the	DET
fbem-19722	17	21	efficacy	efficacy	NOUN
fbem-19722	17	22	of	of	ADP
fbem-19722	17	23	which	which	PRON
fbem-19722	17	24	directly	directly	ADV
fbem-19722	17	25	influences	influence	VERB
fbem-19722	17	26	the	the	DET
fbem-19722	17	27	security	security	NOUN
fbem-19722	17	28	of	of	ADP
fbem-19722	17	29	assets	asset	NOUN
fbem-19722	17	30	,	,	PUNCT
fbem-19722	17	31	operational	operational	ADJ
fbem-19722	17	32	efficiency	efficiency	NOUN
fbem-19722	17	33	,	,	PUNCT
fbem-19722	17	34	and	and	CCONJ
fbem-19722	17	35	precision	precision	NOUN
fbem-19722	17	36	of	of	ADP
fbem-19722	17	37	information	information	NOUN
fbem-19722	17	38	within	within	ADP
fbem-19722	17	39	an	an	DET
fbem-19722	17	40	organization	organization	NOUN
fbem-19722	17	41	.	.	PUNCT
fbem-19722	18	1	as	as	SCONJ
fbem-19722	18	2	economic	economic	ADJ
fbem-19722	18	3	globalization	globalization	NOUN
fbem-19722	18	4	progresses	progress	NOUN
fbem-19722	18	5	and	and	CCONJ
fbem-19722	18	6	the	the	DET
fbem-19722	18	7	operational	operational	ADJ
fbem-19722	18	8	environment	environment	NOUN
fbem-19722	18	9	of	of	ADP
fbem-19722	18	10	businesses	business	NOUN
fbem-19722	18	11	becomes	become	VERB
fbem-19722	18	12	increasingly	increasingly	ADV
fbem-19722	18	13	intricate	intricate	ADJ
fbem-19722	18	14	,	,	PUNCT
fbem-19722	18	15	the	the	DET
fbem-19722	18	16	establishment	establishment	NOUN
fbem-19722	18	17	and	and	CCONJ
fbem-19722	18	18	assessment	assessment	NOUN
fbem-19722	18	19	of	of	ADP
fbem-19722	18	20	internal	internal	ADJ
fbem-19722	18	21	control	control	NOUN
fbem-19722	18	22	systems	system	NOUN
fbem-19722	18	23	have	have	AUX
fbem-19722	18	24	emerged	emerge	VERB
fbem-19722	18	25	as	as	ADP
fbem-19722	18	26	focal	focal	ADJ
fbem-19722	18	27	points	point	NOUN
fbem-19722	18	28	in	in	ADP
fbem-19722	18	29	corporate	corporate	ADJ
fbem-19722	18	30	management	management	NOUN
fbem-19722	18	31	.	.	PUNCT
fbem-19722	19	1	against	against	ADP
fbem-19722	19	2	this	this	DET
fbem-19722	19	3	backdrop	backdrop	NOUN
fbem-19722	19	4	,	,	PUNCT
fbem-19722	19	5	the	the	DET
fbem-19722	19	6	attestation	attestation	NOUN
fbem-19722	19	7	services	service	NOUN
fbem-19722	19	8	provided	provide	VERB
fbem-19722	19	9	by	by	ADP
fbem-19722	19	10	accounting	accounting	NOUN
fbem-19722	19	11	firms	firm	NOUN
fbem-19722	19	12	transcend	transcend	VERB
fbem-19722	19	13	mere	mere	ADJ
fbem-19722	19	14	scrutiny	scrutiny	NOUN
fbem-19722	19	15	of	of	ADP
fbem-19722	19	16	internal	internal	ADJ
fbem-19722	19	17	control	control	NOUN
fbem-19722	19	18	reports	report	NOUN
fbem-19722	19	19	;	;	PUNCT
fbem-19722	19	20	rather	rather	ADV
fbem-19722	19	21	,	,	PUNCT
fbem-19722	19	22	they	they	PRON
fbem-19722	19	23	constitute	constitute	VERB
fbem-19722	19	24	a	a	DET
fbem-19722	19	25	holistic	holistic	ADJ
fbem-19722	19	26	process	process	NOUN
fbem-19722	19	27	aimed	aim	VERB
fbem-19722	19	28	at	at	ADP
fbem-19722	19	29	thoroughly	thoroughly	ADV
fbem-19722	19	30	evaluating	evaluate	VERB
fbem-19722	19	31	and	and	CCONJ
fbem-19722	19	32	enhancing	enhance	VERB
fbem-19722	19	33	the	the	DET
fbem-19722	19	34	quality	quality	NOUN
fbem-19722	19	35	of	of	ADP
fbem-19722	19	36	internal	internal	ADJ
fbem-19722	19	37	controls	control	NOUN
fbem-19722	19	38	within	within	ADP
fbem-19722	19	39	enterprises	enterprise	NOUN
fbem-19722	19	40	.	.	PUNCT
fbem-19722	20	1	by	by	ADP
fbem-19722	20	2	delving	delve	VERB
fbem-19722	20	3	into	into	ADP
fbem-19722	20	4	the	the	DET
fbem-19722	20	5	definition	definition	NOUN
fbem-19722	20	6	and	and	CCONJ
fbem-19722	20	7	constituents	constituent	NOUN
fbem-19722	20	8	of	of	ADP
fbem-19722	20	9	internal	internal	ADJ
fbem-19722	20	10	control	control	NOUN
fbem-19722	20	11	systems	system	NOUN
fbem-19722	20	12	,	,	PUNCT
fbem-19722	20	13	the	the	DET
fbem-19722	20	14	objectives	objective	NOUN
fbem-19722	20	15	and	and	CCONJ
fbem-19722	20	16	principles	principle	NOUN
fbem-19722	20	17	of	of	ADP
fbem-19722	20	18	corporate	corporate	ADJ
fbem-19722	20	19	internal	internal	ADJ
fbem-19722	20	20	control	control	NOUN
fbem-19722	20	21	,	,	PUNCT
fbem-19722	20	22	as	as	ADV
fbem-19722	20	23	well	well	ADV
fbem-19722	20	24	as	as	ADP
fbem-19722	20	25	the	the	DET
fbem-19722	20	26	role	role	NOUN
fbem-19722	20	27	and	and	CCONJ
fbem-19722	20	28	significance	significance	NOUN
fbem-19722	20	29	of	of	ADP
fbem-19722	20	30	attestation	attestation	NOUN
fbem-19722	20	31	services	service	NOUN
fbem-19722	20	32	offered	offer	VERB
fbem-19722	20	33	by	by	ADP
fbem-19722	20	34	accounting	accounting	NOUN
fbem-19722	20	35	firms	firm	NOUN
fbem-19722	20	36	,	,	PUNCT
fbem-19722	20	37	this	this	DET
fbem-19722	20	38	discourse	discourse	NOUN
fbem-19722	20	39	endeavors	endeavor	VERB
fbem-19722	20	40	to	to	PART
fbem-19722	20	41	explore	explore	VERB
fbem-19722	20	42	how	how	SCONJ
fbem-19722	20	43	professional	professional	ADJ
fbem-19722	20	44	services	service	NOUN
fbem-19722	20	45	rendered	render	VERB
fbem-19722	20	46	by	by	ADP
fbem-19722	20	47	such	such	ADJ
fbem-19722	20	48	firms	firm	NOUN
fbem-19722	20	49	can	can	AUX
fbem-19722	20	50	bolster	bolster	VERB
fbem-19722	20	51	the	the	DET
fbem-19722	20	52	rationality	rationality	NOUN
fbem-19722	20	53	and	and	CCONJ
fbem-19722	20	54	effectiveness	effectiveness	NOUN
fbem-19722	20	55	of	of	ADP
fbem-19722	20	56	corporate	corporate	ADJ
fbem-19722	20	57	internal	internal	ADJ
fbem-19722	20	58	control	control	NOUN
fbem-19722	20	59	systems	system	NOUN
fbem-19722	20	60	,	,	PUNCT
fbem-19722	20	61	thereby	thereby	ADV
fbem-19722	20	62	fostering	foster	VERB
fbem-19722	20	63	sustainable	sustainable	ADJ
fbem-19722	20	64	development	development	NOUN
fbem-19722	20	65	within	within	ADP
fbem-19722	20	66	organizations	organization	NOUN
fbem-19722	20	67	.	.	PUNCT
fbem-19722	21	1	2	2	X
fbem-19722	21	2	.	.	X
fbem-19722	21	3	enterprise	enterprise	NOUN
fbem-19722	21	4	internal	internal	ADJ
fbem-19722	21	5	control	control	NOUN
fbem-19722	21	6	system	system	NOUN
fbem-19722	21	7	framework	framework	NOUN
fbem-19722	21	8	2.1	2.1	NUM
fbem-19722	21	9	.	.	PUNCT
fbem-19722	22	1	definition	definition	NOUN
fbem-19722	22	2	and	and	CCONJ
fbem-19722	22	3	composition	composition	NOUN
fbem-19722	22	4	of	of	ADP
fbem-19722	22	5	the	the	DET
fbem-19722	22	6	internal	internal	ADJ
fbem-19722	22	7	control	control	NOUN
fbem-19722	22	8	system	system	NOUN
fbem-19722	22	9	the	the	DET
fbem-19722	22	10	concept	concept	NOUN
fbem-19722	22	11	of	of	ADP
fbem-19722	22	12	corporate	corporate	ADJ
fbem-19722	22	13	internal	internal	ADJ
fbem-19722	22	14	control	control	NOUN
fbem-19722	22	15	system	system	NOUN
fbem-19722	22	16	is	be	AUX
fbem-19722	22	17	particularly	particularly	ADV
fbem-19722	22	18	significant	significant	ADJ
fbem-19722	22	19	in	in	ADP
fbem-19722	22	20	today	today	NOUN
fbem-19722	22	21	's	's	PART
fbem-19722	22	22	commercial	commercial	ADJ
fbem-19722	22	23	milieu	milieu	NOUN
fbem-19722	22	24	.	.	PUNCT
fbem-19722	23	1	it	it	PRON
fbem-19722	23	2	not	not	PART
fbem-19722	23	3	only	only	ADV
fbem-19722	23	4	constitutes	constitute	VERB
fbem-19722	23	5	a	a	DET
fbem-19722	23	6	vital	vital	ADJ
fbem-19722	23	7	component	component	NOUN
fbem-19722	23	8	of	of	ADP
fbem-19722	23	9	corporate	corporate	ADJ
fbem-19722	23	10	governance	governance	NOUN
fbem-19722	23	11	but	but	CCONJ
fbem-19722	23	12	also	also	ADV
fbem-19722	23	13	serves	serve	VERB
fbem-19722	23	14	as	as	ADP
fbem-19722	23	15	a	a	DET
fbem-19722	23	16	crucial	crucial	ADJ
fbem-19722	23	17	safeguard	safeguard	NOUN
fbem-19722	23	18	for	for	ADP
fbem-19722	23	19	sustainable	sustainable	ADJ
fbem-19722	23	20	corporate	corporate	ADJ
fbem-19722	23	21	development	development	NOUN
fbem-19722	23	22	.	.	PUNCT
fbem-19722	24	1	conceptually	conceptually	ADV
fbem-19722	24	2	,	,	PUNCT
fbem-19722	24	3	the	the	DET
fbem-19722	24	4	internal	internal	ADJ
fbem-19722	24	5	control	control	NOUN
fbem-19722	24	6	system	system	NOUN
fbem-19722	24	7	refers	refer	VERB
fbem-19722	24	8	to	to	ADP
fbem-19722	24	9	a	a	DET
fbem-19722	24	10	comprehensive	comprehensive	ADJ
fbem-19722	24	11	framework	framework	NOUN
fbem-19722	24	12	formulated	formulate	VERB
fbem-19722	24	13	by	by	ADP
fbem-19722	24	14	enterprises	enterprise	NOUN
fbem-19722	24	15	,	,	PUNCT
fbem-19722	24	16	tailored	tailor	VERB
fbem-19722	24	17	to	to	ADP
fbem-19722	24	18	the	the	DET
fbem-19722	24	19	needs	need	NOUN
fbem-19722	24	20	of	of	ADP
fbem-19722	24	21	both	both	CCONJ
fbem-19722	24	22	internal	internal	ADJ
fbem-19722	24	23	and	and	CCONJ
fbem-19722	24	24	external	external	ADJ
fbem-19722	24	25	environments	environment	NOUN
fbem-19722	24	26	.	.	PUNCT
fbem-19722	25	1	it	it	PRON
fbem-19722	25	2	encompasses	encompass	VERB
fbem-19722	25	3	well	well	ADV
fbem-19722	25	4	-	-	PUNCT
fbem-19722	25	5	designed	design	VERB
fbem-19722	25	6	organizational	organizational	ADJ
fbem-19722	25	7	structures	structure	NOUN
fbem-19722	25	8	,	,	PUNCT
fbem-19722	25	9	management	management	NOUN
fbem-19722	25	10	processes	process	NOUN
fbem-19722	25	11	,	,	PUNCT
fbem-19722	25	12	regulatory	regulatory	ADJ
fbem-19722	25	13	frameworks	framework	NOUN
fbem-19722	25	14	,	,	PUNCT
fbem-19722	25	15	and	and	CCONJ
fbem-19722	25	16	other	other	ADJ
fbem-19722	25	17	elements	element	NOUN
fbem-19722	25	18	to	to	PART
fbem-19722	25	19	guide	guide	VERB
fbem-19722	25	20	,	,	PUNCT
fbem-19722	25	21	monitor	monitor	NOUN
fbem-19722	25	22	,	,	PUNCT
fbem-19722	25	23	evaluate	evaluate	VERB
fbem-19722	25	24	,	,	PUNCT
fbem-19722	25	25	and	and	CCONJ
fbem-19722	25	26	enhance	enhance	VERB
fbem-19722	25	27	various	various	ADJ
fbem-19722	25	28	business	business	NOUN
fbem-19722	25	29	activities	activity	NOUN
fbem-19722	25	30	comprehensively	comprehensively	ADV
fbem-19722	25	31	.	.	PUNCT
fbem-19722	26	1	the	the	DET
fbem-19722	26	2	composition	composition	NOUN
fbem-19722	26	3	of	of	ADP
fbem-19722	26	4	the	the	DET
fbem-19722	26	5	internal	internal	ADJ
fbem-19722	26	6	control	control	NOUN
fbem-19722	26	7	system	system	NOUN
fbem-19722	26	8	is	be	AUX
fbem-19722	26	9	intricate	intricate	ADJ
fbem-19722	26	10	and	and	CCONJ
fbem-19722	26	11	holistic	holistic	ADJ
fbem-19722	26	12	,	,	PUNCT
fbem-19722	26	13	typically	typically	ADV
fbem-19722	26	14	comprising	comprise	VERB
fbem-19722	26	15	five	five	NUM
fbem-19722	26	16	fundamental	fundamental	ADJ
fbem-19722	26	17	elements	element	NOUN
fbem-19722	26	18	:	:	PUNCT
fbem-19722	26	19	internal	internal	ADJ
fbem-19722	26	20	environment	environment	NOUN
fbem-19722	26	21	,	,	PUNCT
fbem-19722	26	22	risk	risk	NOUN
fbem-19722	26	23	assessment	assessment	NOUN
fbem-19722	26	24	,	,	PUNCT
fbem-19722	26	25	control	control	NOUN
fbem-19722	26	26	activities	activity	NOUN
fbem-19722	26	27	,	,	PUNCT
fbem-19722	26	28	information	information	NOUN
fbem-19722	26	29	and	and	CCONJ
fbem-19722	26	30	communication	communication	NOUN
fbem-19722	26	31	,	,	PUNCT
fbem-19722	26	32	and	and	CCONJ
fbem-19722	26	33	monitoring	monitoring	NOUN
fbem-19722	26	34	.	.	PUNCT
fbem-19722	27	1	the	the	DET
fbem-19722	27	2	internal	internal	ADJ
fbem-19722	27	3	environment	environment	NOUN
fbem-19722	27	4	,	,	PUNCT
fbem-19722	27	5	laying	lay	VERB
fbem-19722	27	6	the	the	DET
fbem-19722	27	7	groundwork	groundwork	NOUN
fbem-19722	27	8	for	for	ADP
fbem-19722	27	9	the	the	DET
fbem-19722	27	10	internal	internal	ADJ
fbem-19722	27	11	control	control	NOUN
fbem-19722	27	12	system	system	NOUN
fbem-19722	27	13	,	,	PUNCT
fbem-19722	27	14	encompasses	encompass	VERB
fbem-19722	27	15	the	the	DET
fbem-19722	27	16	organizational	organizational	ADJ
fbem-19722	27	17	structure	structure	NOUN
fbem-19722	27	18	,	,	PUNCT
fbem-19722	27	19	management	management	NOUN
fbem-19722	27	20	philosophy	philosophy	NOUN
fbem-19722	27	21	,	,	PUNCT
fbem-19722	27	22	human	human	ADJ
fbem-19722	27	23	resources	resource	NOUN
fbem-19722	27	24	policies	policy	NOUN
fbem-19722	27	25	,	,	PUNCT
fbem-19722	27	26	among	among	ADP
fbem-19722	27	27	others	other	NOUN
fbem-19722	27	28	,	,	PUNCT
fbem-19722	27	29	providing	provide	VERB
fbem-19722	27	30	essential	essential	ADJ
fbem-19722	27	31	conditions	condition	NOUN
fbem-19722	27	32	for	for	ADP
fbem-19722	27	33	its	its	PRON
fbem-19722	27	34	effective	effective	ADJ
fbem-19722	27	35	operation	operation	NOUN
fbem-19722	27	36	[	[	X
fbem-19722	27	37	1	1	NUM
fbem-19722	27	38	]	]	PUNCT
fbem-19722	27	39	.	.	PUNCT
fbem-19722	28	1	risk	risk	NOUN
fbem-19722	28	2	assessment	assessment	NOUN
fbem-19722	28	3	entails	entail	VERB
fbem-19722	28	4	the	the	DET
fbem-19722	28	5	process	process	NOUN
fbem-19722	28	6	of	of	ADP
fbem-19722	28	7	identifying	identify	VERB
fbem-19722	28	8	and	and	CCONJ
fbem-19722	28	9	evaluating	evaluate	VERB
fbem-19722	28	10	internal	internal	ADJ
fbem-19722	28	11	and	and	CCONJ
fbem-19722	28	12	external	external	ADJ
fbem-19722	28	13	risks	risk	NOUN
fbem-19722	28	14	to	to	PART
fbem-19722	28	15	ensure	ensure	VERB
fbem-19722	28	16	the	the	DET
fbem-19722	28	17	achievement	achievement	NOUN
fbem-19722	28	18	of	of	ADP
fbem-19722	28	19	corporate	corporate	ADJ
fbem-19722	28	20	objectives	objective	NOUN
fbem-19722	28	21	.	.	PUNCT
fbem-19722	29	1	control	control	NOUN
fbem-19722	29	2	activities	activity	NOUN
fbem-19722	29	3	represent	represent	VERB
fbem-19722	29	4	the	the	DET
fbem-19722	29	5	core	core	NOUN
fbem-19722	29	6	of	of	ADP
fbem-19722	29	7	the	the	DET
fbem-19722	29	8	internal	internal	ADJ
fbem-19722	29	9	control	control	NOUN
fbem-19722	29	10	system	system	NOUN
fbem-19722	29	11	,	,	PUNCT
fbem-19722	29	12	employing	employ	VERB
fbem-19722	29	13	specific	specific	ADJ
fbem-19722	29	14	policies	policy	NOUN
fbem-19722	29	15	and	and	CCONJ
fbem-19722	29	16	procedures	procedure	NOUN
fbem-19722	29	17	to	to	PART
fbem-19722	29	18	address	address	VERB
fbem-19722	29	19	risks	risk	NOUN
fbem-19722	29	20	180	180	NUM
fbem-19722	29	21	effectively	effectively	ADV
fbem-19722	29	22	.	.	PUNCT
fbem-19722	30	1	information	information	NOUN
fbem-19722	30	2	and	and	CCONJ
fbem-19722	30	3	communication	communication	NOUN
fbem-19722	30	4	ensure	ensure	VERB
fbem-19722	30	5	the	the	DET
fbem-19722	30	6	flow	flow	NOUN
fbem-19722	30	7	and	and	CCONJ
fbem-19722	30	8	exchange	exchange	NOUN
fbem-19722	30	9	of	of	ADP
fbem-19722	30	10	information	information	NOUN
fbem-19722	30	11	within	within	ADP
fbem-19722	30	12	the	the	DET
fbem-19722	30	13	internal	internal	ADJ
fbem-19722	30	14	control	control	NOUN
fbem-19722	30	15	system	system	NOUN
fbem-19722	30	16	,	,	PUNCT
fbem-19722	30	17	effectively	effectively	ADV
fbem-19722	30	18	supporting	support	VERB
fbem-19722	30	19	the	the	DET
fbem-19722	30	20	implementation	implementation	NOUN
fbem-19722	30	21	of	of	ADP
fbem-19722	30	22	control	control	NOUN
fbem-19722	30	23	activities	activity	NOUN
fbem-19722	30	24	.	.	PUNCT
fbem-19722	31	1	lastly	lastly	ADV
fbem-19722	31	2	,	,	PUNCT
fbem-19722	31	3	monitoring	monitoring	NOUN
fbem-19722	31	4	entails	entail	VERB
fbem-19722	31	5	the	the	DET
fbem-19722	31	6	continual	continual	ADJ
fbem-19722	31	7	evaluation	evaluation	NOUN
fbem-19722	31	8	of	of	ADP
fbem-19722	31	9	the	the	DET
fbem-19722	31	10	effectiveness	effectiveness	NOUN
fbem-19722	31	11	of	of	ADP
fbem-19722	31	12	the	the	DET
fbem-19722	31	13	internal	internal	ADJ
fbem-19722	31	14	control	control	NOUN
fbem-19722	31	15	system	system	NOUN
fbem-19722	31	16	and	and	CCONJ
fbem-19722	31	17	necessary	necessary	ADJ
fbem-19722	31	18	adjustments	adjustment	NOUN
fbem-19722	31	19	to	to	PART
fbem-19722	31	20	ensure	ensure	VERB
fbem-19722	31	21	its	its	PRON
fbem-19722	31	22	adaptability	adaptability	NOUN
fbem-19722	31	23	to	to	ADP
fbem-19722	31	24	environmental	environmental	ADJ
fbem-19722	31	25	changes	change	NOUN
fbem-19722	31	26	.	.	PUNCT
fbem-19722	32	1	from	from	ADP
fbem-19722	32	2	a	a	DET
fbem-19722	32	3	practical	practical	ADJ
fbem-19722	32	4	standpoint	standpoint	NOUN
fbem-19722	32	5	,	,	PUNCT
fbem-19722	32	6	the	the	DET
fbem-19722	32	7	efficacy	efficacy	NOUN
fbem-19722	32	8	of	of	ADP
fbem-19722	32	9	the	the	DET
fbem-19722	32	10	internal	internal	ADJ
fbem-19722	32	11	control	control	NOUN
fbem-19722	32	12	system	system	NOUN
fbem-19722	32	13	necessitates	necessitate	VERB
fbem-19722	32	14	not	not	PART
fbem-19722	32	15	only	only	ADV
fbem-19722	32	16	theoretical	theoretical	ADJ
fbem-19722	32	17	rigor	rigor	NOUN
fbem-19722	32	18	but	but	CCONJ
fbem-19722	32	19	also	also	ADV
fbem-19722	32	20	a	a	DET
fbem-19722	32	21	focus	focus	NOUN
fbem-19722	32	22	on	on	ADP
fbem-19722	32	23	practical	practical	ADJ
fbem-19722	32	24	effectiveness	effectiveness	NOUN
fbem-19722	32	25	.	.	PUNCT
fbem-19722	33	1	this	this	PRON
fbem-19722	33	2	demands	demand	VERB
fbem-19722	33	3	that	that	SCONJ
fbem-19722	33	4	enterprises	enterprise	NOUN
fbem-19722	33	5	,	,	PUNCT
fbem-19722	33	6	in	in	ADP
fbem-19722	33	7	designing	design	VERB
fbem-19722	33	8	their	their	PRON
fbem-19722	33	9	internal	internal	ADJ
fbem-19722	33	10	control	control	NOUN
fbem-19722	33	11	systems	system	NOUN
fbem-19722	33	12	,	,	PUNCT
fbem-19722	33	13	consider	consider	VERB
fbem-19722	33	14	a	a	DET
fbem-19722	33	15	multitude	multitude	NOUN
fbem-19722	33	16	of	of	ADP
fbem-19722	33	17	factors	factor	NOUN
fbem-19722	33	18	including	include	VERB
fbem-19722	33	19	their	their	PRON
fbem-19722	33	20	own	own	ADJ
fbem-19722	33	21	business	business	NOUN
fbem-19722	33	22	characteristics	characteristic	NOUN
fbem-19722	33	23	,	,	PUNCT
fbem-19722	33	24	management	management	NOUN
fbem-19722	33	25	intentions	intention	NOUN
fbem-19722	33	26	,	,	PUNCT
fbem-19722	33	27	and	and	CCONJ
fbem-19722	33	28	employees	employee	NOUN
fbem-19722	33	29	'	'	PART
fbem-19722	33	30	execution	execution	NOUN
fbem-19722	33	31	capabilities	capability	NOUN
fbem-19722	33	32	,	,	PUNCT
fbem-19722	33	33	achieving	achieve	VERB
fbem-19722	33	34	a	a	DET
fbem-19722	33	35	tight	tight	ADJ
fbem-19722	33	36	integration	integration	NOUN
fbem-19722	33	37	between	between	ADP
fbem-19722	33	38	the	the	DET
fbem-19722	33	39	internal	internal	ADJ
fbem-19722	33	40	control	control	NOUN
fbem-19722	33	41	system	system	NOUN
fbem-19722	33	42	and	and	CCONJ
fbem-19722	33	43	the	the	DET
fbem-19722	33	44	actual	actual	ADJ
fbem-19722	33	45	circumstances	circumstance	NOUN
fbem-19722	33	46	of	of	ADP
fbem-19722	33	47	the	the	DET
fbem-19722	33	48	enterprise	enterprise	NOUN
fbem-19722	33	49	.	.	PUNCT
fbem-19722	34	1	moreover	moreover	ADV
fbem-19722	34	2	,	,	PUNCT
fbem-19722	34	3	with	with	ADP
fbem-19722	34	4	the	the	DET
fbem-19722	34	5	continuous	continuous	ADJ
fbem-19722	34	6	evolution	evolution	NOUN
fbem-19722	34	7	of	of	ADP
fbem-19722	34	8	the	the	DET
fbem-19722	34	9	business	business	NOUN
fbem-19722	34	10	environment	environment	NOUN
fbem-19722	34	11	and	and	CCONJ
fbem-19722	34	12	rapid	rapid	ADJ
fbem-19722	34	13	technological	technological	ADJ
fbem-19722	34	14	advancements	advancement	NOUN
fbem-19722	34	15	,	,	PUNCT
fbem-19722	34	16	the	the	DET
fbem-19722	34	17	internal	internal	ADJ
fbem-19722	34	18	control	control	NOUN
fbem-19722	34	19	system	system	NOUN
fbem-19722	34	20	requires	require	VERB
fbem-19722	34	21	ongoing	ongoing	ADJ
fbem-19722	34	22	updates	update	NOUN
fbem-19722	34	23	and	and	CCONJ
fbem-19722	34	24	enhancements	enhancement	NOUN
fbem-19722	34	25	to	to	PART
fbem-19722	34	26	adapt	adapt	VERB
fbem-19722	34	27	to	to	ADP
fbem-19722	34	28	new	new	ADJ
fbem-19722	34	29	risks	risk	NOUN
fbem-19722	34	30	and	and	CCONJ
fbem-19722	34	31	challenges	challenge	NOUN
fbem-19722	34	32	.	.	PUNCT
fbem-19722	35	1	in	in	ADP
fbem-19722	35	2	the	the	DET
fbem-19722	35	3	process	process	NOUN
fbem-19722	35	4	of	of	ADP
fbem-19722	35	5	auditing	audit	VERB
fbem-19722	35	6	corporate	corporate	ADJ
fbem-19722	35	7	internal	internal	ADJ
fbem-19722	35	8	control	control	NOUN
fbem-19722	35	9	reports	report	NOUN
fbem-19722	35	10	,	,	PUNCT
fbem-19722	35	11	accounting	accounting	NOUN
fbem-19722	35	12	firms	firm	NOUN
fbem-19722	35	13	should	should	AUX
fbem-19722	35	14	fully	fully	ADV
fbem-19722	35	15	appreciate	appreciate	VERB
fbem-19722	35	16	the	the	DET
fbem-19722	35	17	complexity	complexity	NOUN
fbem-19722	35	18	and	and	CCONJ
fbem-19722	35	19	dynamics	dynamic	NOUN
fbem-19722	35	20	of	of	ADP
fbem-19722	35	21	the	the	DET
fbem-19722	35	22	internal	internal	ADJ
fbem-19722	35	23	control	control	NOUN
fbem-19722	35	24	system	system	NOUN
fbem-19722	35	25	,	,	PUNCT
fbem-19722	35	26	adopting	adopt	VERB
fbem-19722	35	27	flexible	flexible	ADJ
fbem-19722	35	28	and	and	CCONJ
fbem-19722	35	29	adaptable	adaptable	ADJ
fbem-19722	35	30	audit	audit	NOUN
fbem-19722	35	31	strategies	strategy	NOUN
fbem-19722	35	32	.	.	PUNCT
fbem-19722	36	1	through	through	ADP
fbem-19722	36	2	a	a	DET
fbem-19722	36	3	deep	deep	ADJ
fbem-19722	36	4	understanding	understanding	NOUN
fbem-19722	36	5	and	and	CCONJ
fbem-19722	36	6	assessment	assessment	NOUN
fbem-19722	36	7	of	of	ADP
fbem-19722	36	8	each	each	DET
fbem-19722	36	9	component	component	NOUN
fbem-19722	36	10	of	of	ADP
fbem-19722	36	11	the	the	DET
fbem-19722	36	12	internal	internal	ADJ
fbem-19722	36	13	control	control	NOUN
fbem-19722	36	14	system	system	NOUN
fbem-19722	36	15	,	,	PUNCT
fbem-19722	36	16	potential	potential	ADJ
fbem-19722	36	17	risk	risk	NOUN
fbem-19722	36	18	points	point	NOUN
fbem-19722	36	19	can	can	AUX
fbem-19722	36	20	be	be	AUX
fbem-19722	36	21	identified	identify	VERB
fbem-19722	36	22	more	more	ADV
fbem-19722	36	23	effectively	effectively	ADV
fbem-19722	36	24	,	,	PUNCT
fbem-19722	36	25	enabling	enable	VERB
fbem-19722	36	26	more	more	ADV
fbem-19722	36	27	precise	precise	ADJ
fbem-19722	36	28	recommendations	recommendation	NOUN
fbem-19722	36	29	for	for	SCONJ
fbem-19722	36	30	improvement	improvement	NOUN
fbem-19722	36	31	to	to	PART
fbem-19722	36	32	be	be	AUX
fbem-19722	36	33	proposed	propose	VERB
fbem-19722	36	34	,	,	PUNCT
fbem-19722	36	35	thereby	thereby	ADV
fbem-19722	36	36	enhancing	enhance	VERB
fbem-19722	36	37	the	the	DET
fbem-19722	36	38	overall	overall	ADJ
fbem-19722	36	39	efficiency	efficiency	NOUN
fbem-19722	36	40	of	of	ADP
fbem-19722	36	41	the	the	DET
fbem-19722	36	42	corporate	corporate	ADJ
fbem-19722	36	43	internal	internal	ADJ
fbem-19722	36	44	control	control	NOUN
fbem-19722	36	45	system	system	NOUN
fbem-19722	36	46	and	and	CCONJ
fbem-19722	36	47	supporting	support	VERB
fbem-19722	36	48	the	the	DET
fbem-19722	36	49	sustained	sustained	ADJ
fbem-19722	36	50	and	and	CCONJ
fbem-19722	36	51	healthy	healthy	ADJ
fbem-19722	36	52	development	development	NOUN
fbem-19722	36	53	of	of	ADP
fbem-19722	36	54	the	the	DET
fbem-19722	36	55	enterprise	enterprise	NOUN
fbem-19722	36	56	.	.	PUNCT
fbem-19722	37	1	2.2	2.2	NUM
fbem-19722	37	2	.	.	PUNCT
fbem-19722	38	1	the	the	DET
fbem-19722	38	2	goals	goal	NOUN
fbem-19722	38	3	and	and	CCONJ
fbem-19722	38	4	principles	principle	NOUN
fbem-19722	38	5	of	of	ADP
fbem-19722	38	6	internal	internal	ADJ
fbem-19722	38	7	control	control	NOUN
fbem-19722	38	8	of	of	ADP
fbem-19722	38	9	enterprises	enterprise	NOUN
fbem-19722	38	10	the	the	DET
fbem-19722	38	11	establishment	establishment	NOUN
fbem-19722	38	12	and	and	CCONJ
fbem-19722	38	13	implementation	implementation	NOUN
fbem-19722	38	14	of	of	ADP
fbem-19722	38	15	internal	internal	ADJ
fbem-19722	38	16	control	control	NOUN
fbem-19722	38	17	systems	system	NOUN
fbem-19722	38	18	are	be	AUX
fbem-19722	38	19	pivotal	pivotal	ADJ
fbem-19722	38	20	elements	element	NOUN
fbem-19722	38	21	of	of	ADP
fbem-19722	38	22	modern	modern	ADJ
fbem-19722	38	23	corporate	corporate	ADJ
fbem-19722	38	24	management	management	NOUN
fbem-19722	38	25	,	,	PUNCT
fbem-19722	38	26	as	as	SCONJ
fbem-19722	38	27	they	they	PRON
fbem-19722	38	28	determine	determine	VERB
fbem-19722	38	29	whether	whether	SCONJ
fbem-19722	38	30	a	a	DET
fbem-19722	38	31	company	company	NOUN
fbem-19722	38	32	can	can	AUX
fbem-19722	38	33	develop	develop	VERB
fbem-19722	38	34	healthily	healthily	ADV
fbem-19722	38	35	and	and	CCONJ
fbem-19722	38	36	steadily	steadily	ADV
fbem-19722	38	37	.	.	PUNCT
fbem-19722	39	1	this	this	DET
fbem-19722	39	2	article	article	NOUN
fbem-19722	39	3	's	's	PART
fbem-19722	39	4	discussion	discussion	NOUN
fbem-19722	39	5	on	on	ADP
fbem-19722	39	6	the	the	DET
fbem-19722	39	7	objectives	objective	NOUN
fbem-19722	39	8	and	and	CCONJ
fbem-19722	39	9	principles	principle	NOUN
fbem-19722	39	10	of	of	ADP
fbem-19722	39	11	internal	internal	ADJ
fbem-19722	39	12	control	control	NOUN
fbem-19722	39	13	is	be	AUX
fbem-19722	39	14	particularly	particularly	ADV
fbem-19722	39	15	crucial	crucial	ADJ
fbem-19722	39	16	.	.	PUNCT
fbem-19722	40	1	internal	internal	ADJ
fbem-19722	40	2	control	control	NOUN
fbem-19722	40	3	is	be	AUX
fbem-19722	40	4	not	not	PART
fbem-19722	40	5	only	only	ADV
fbem-19722	40	6	an	an	DET
fbem-19722	40	7	important	important	ADJ
fbem-19722	40	8	tool	tool	NOUN
fbem-19722	40	9	for	for	ADP
fbem-19722	40	10	enterprise	enterprise	NOUN
fbem-19722	40	11	risk	risk	NOUN
fbem-19722	40	12	management	management	NOUN
fbem-19722	40	13	but	but	CCONJ
fbem-19722	40	14	also	also	ADV
fbem-19722	40	15	the	the	DET
fbem-19722	40	16	cornerstone	cornerstone	NOUN
fbem-19722	40	17	for	for	ADP
fbem-19722	40	18	ensuring	ensure	VERB
fbem-19722	40	19	accurate	accurate	ADJ
fbem-19722	40	20	information	information	NOUN
fbem-19722	40	21	and	and	CCONJ
fbem-19722	40	22	efficient	efficient	ADJ
fbem-19722	40	23	operations	operation	NOUN
fbem-19722	40	24	within	within	ADP
fbem-19722	40	25	a	a	DET
fbem-19722	40	26	company	company	NOUN
fbem-19722	40	27	.	.	PUNCT
fbem-19722	41	1	the	the	DET
fbem-19722	41	2	primary	primary	ADJ
fbem-19722	41	3	objective	objective	NOUN
fbem-19722	41	4	is	be	AUX
fbem-19722	41	5	undoubtedly	undoubtedly	ADV
fbem-19722	41	6	to	to	PART
fbem-19722	41	7	enhance	enhance	VERB
fbem-19722	41	8	the	the	DET
fbem-19722	41	9	company	company	NOUN
fbem-19722	41	10	's	's	PART
fbem-19722	41	11	ability	ability	NOUN
fbem-19722	41	12	to	to	PART
fbem-19722	41	13	manage	manage	VERB
fbem-19722	41	14	risks	risk	NOUN
fbem-19722	41	15	and	and	CCONJ
fbem-19722	41	16	ensure	ensure	VERB
fbem-19722	41	17	the	the	DET
fbem-19722	41	18	effective	effective	ADJ
fbem-19722	41	19	utilization	utilization	NOUN
fbem-19722	41	20	of	of	ADP
fbem-19722	41	21	resources	resource	NOUN
fbem-19722	41	22	.	.	PUNCT
fbem-19722	42	1	the	the	DET
fbem-19722	42	2	internal	internal	ADJ
fbem-19722	42	3	control	control	NOUN
fbem-19722	42	4	system	system	NOUN
fbem-19722	42	5	,	,	PUNCT
fbem-19722	42	6	by	by	ADP
fbem-19722	42	7	clearly	clearly	ADV
fbem-19722	42	8	defining	define	VERB
fbem-19722	42	9	responsibilities	responsibility	NOUN
fbem-19722	42	10	and	and	CCONJ
fbem-19722	42	11	establishing	establish	VERB
fbem-19722	42	12	reasonable	reasonable	ADJ
fbem-19722	42	13	business	business	NOUN
fbem-19722	42	14	processes	process	NOUN
fbem-19722	42	15	,	,	PUNCT
fbem-19722	42	16	provides	provide	VERB
fbem-19722	42	17	a	a	DET
fbem-19722	42	18	guarantee	guarantee	NOUN
fbem-19722	42	19	for	for	ADP
fbem-19722	42	20	the	the	DET
fbem-19722	42	21	company	company	NOUN
fbem-19722	42	22	's	's	PART
fbem-19722	42	23	stable	stable	ADJ
fbem-19722	42	24	operation	operation	NOUN
fbem-19722	42	25	.	.	PUNCT
fbem-19722	43	1	fundamentally	fundamentally	ADV
fbem-19722	43	2	,	,	PUNCT
fbem-19722	43	3	a	a	DET
fbem-19722	43	4	sound	sound	ADJ
fbem-19722	43	5	internal	internal	ADJ
fbem-19722	43	6	control	control	NOUN
fbem-19722	43	7	system	system	NOUN
fbem-19722	43	8	can	can	AUX
fbem-19722	43	9	help	help	VERB
fbem-19722	43	10	companies	company	NOUN
fbem-19722	43	11	identify	identify	VERB
fbem-19722	43	12	potential	potential	ADJ
fbem-19722	43	13	risk	risk	NOUN
fbem-19722	43	14	points	point	NOUN
fbem-19722	43	15	,	,	PUNCT
fbem-19722	43	16	take	take	VERB
fbem-19722	43	17	timely	timely	ADJ
fbem-19722	43	18	measures	measure	NOUN
fbem-19722	43	19	to	to	PART
fbem-19722	43	20	avoid	avoid	VERB
fbem-19722	43	21	or	or	CCONJ
fbem-19722	43	22	reduce	reduce	VERB
fbem-19722	43	23	them	they	PRON
fbem-19722	43	24	,	,	PUNCT
fbem-19722	43	25	and	and	CCONJ
fbem-19722	43	26	protect	protect	VERB
fbem-19722	43	27	companies	company	NOUN
fbem-19722	43	28	from	from	ADP
fbem-19722	43	29	significant	significant	ADJ
fbem-19722	43	30	losses	loss	NOUN
fbem-19722	43	31	.	.	PUNCT
fbem-19722	44	1	in	in	ADP
fbem-19722	44	2	principle	principle	NOUN
fbem-19722	44	3	,	,	PUNCT
fbem-19722	44	4	an	an	DET
fbem-19722	44	5	enterprise	enterprise	NOUN
fbem-19722	44	6	's	's	PART
fbem-19722	44	7	internal	internal	ADJ
fbem-19722	44	8	control	control	NOUN
fbem-19722	44	9	system	system	NOUN
fbem-19722	44	10	should	should	AUX
fbem-19722	44	11	be	be	AUX
fbem-19722	44	12	based	base	VERB
fbem-19722	44	13	on	on	ADP
fbem-19722	44	14	the	the	DET
fbem-19722	44	15	basic	basic	ADJ
fbem-19722	44	16	principles	principle	NOUN
fbem-19722	44	17	of	of	ADP
fbem-19722	44	18	risk	risk	NOUN
fbem-19722	44	19	management	management	NOUN
fbem-19722	44	20	,	,	PUNCT
fbem-19722	44	21	namely	namely	ADV
fbem-19722	44	22	,	,	PUNCT
fbem-19722	44	23	identifying	identifying	NOUN
fbem-19722	44	24	,	,	PUNCT
fbem-19722	44	25	assessing	assess	VERB
fbem-19722	44	26	,	,	PUNCT
fbem-19722	44	27	monitoring	monitoring	NOUN
fbem-19722	44	28	,	,	PUNCT
fbem-19722	44	29	and	and	CCONJ
fbem-19722	44	30	responding	respond	VERB
fbem-19722	44	31	to	to	ADP
fbem-19722	44	32	risks	risk	NOUN
fbem-19722	44	33	.	.	PUNCT
fbem-19722	45	1	this	this	PRON
fbem-19722	45	2	not	not	PART
fbem-19722	45	3	only	only	ADV
fbem-19722	45	4	requires	require	VERB
fbem-19722	45	5	companies	company	NOUN
fbem-19722	45	6	to	to	PART
fbem-19722	45	7	have	have	VERB
fbem-19722	45	8	a	a	DET
fbem-19722	45	9	comprehensive	comprehensive	ADJ
fbem-19722	45	10	understanding	understanding	NOUN
fbem-19722	45	11	of	of	ADP
fbem-19722	45	12	operational	operational	ADJ
fbem-19722	45	13	risks	risk	NOUN
fbem-19722	45	14	but	but	CCONJ
fbem-19722	45	15	also	also	ADV
fbem-19722	45	16	to	to	PART
fbem-19722	45	17	remain	remain	VERB
fbem-19722	45	18	sensitive	sensitive	ADJ
fbem-19722	45	19	to	to	ADP
fbem-19722	45	20	changes	change	NOUN
fbem-19722	45	21	in	in	ADP
fbem-19722	45	22	the	the	DET
fbem-19722	45	23	external	external	ADJ
fbem-19722	45	24	environment	environment	NOUN
fbem-19722	45	25	so	so	SCONJ
fbem-19722	45	26	that	that	SCONJ
fbem-19722	45	27	they	they	PRON
fbem-19722	45	28	can	can	AUX
fbem-19722	45	29	adjust	adjust	VERB
fbem-19722	45	30	their	their	PRON
fbem-19722	45	31	internal	internal	ADJ
fbem-19722	45	32	control	control	NOUN
fbem-19722	45	33	strategies	strategy	NOUN
fbem-19722	45	34	promptly	promptly	ADV
fbem-19722	45	35	in	in	ADP
fbem-19722	45	36	response	response	NOUN
fbem-19722	45	37	to	to	ADP
fbem-19722	45	38	market	market	NOUN
fbem-19722	45	39	changes	change	NOUN
fbem-19722	45	40	.	.	PUNCT
fbem-19722	46	1	on	on	ADP
fbem-19722	46	2	the	the	DET
fbem-19722	46	3	other	other	ADJ
fbem-19722	46	4	hand	hand	NOUN
fbem-19722	46	5	,	,	PUNCT
fbem-19722	46	6	the	the	DET
fbem-19722	46	7	construction	construction	NOUN
fbem-19722	46	8	of	of	ADP
fbem-19722	46	9	internal	internal	ADJ
fbem-19722	46	10	control	control	NOUN
fbem-19722	46	11	in	in	ADP
fbem-19722	46	12	enterprises	enterprise	NOUN
fbem-19722	46	13	should	should	AUX
fbem-19722	46	14	also	also	ADV
fbem-19722	46	15	adhere	adhere	VERB
fbem-19722	46	16	to	to	ADP
fbem-19722	46	17	the	the	DET
fbem-19722	46	18	principle	principle	NOUN
fbem-19722	46	19	of	of	ADP
fbem-19722	46	20	dynamic	dynamic	ADJ
fbem-19722	46	21	adjustment	adjustment	NOUN
fbem-19722	46	22	.	.	PUNCT
fbem-19722	47	1	with	with	ADP
fbem-19722	47	2	the	the	DET
fbem-19722	47	3	company	company	NOUN
fbem-19722	47	4	's	's	PART
fbem-19722	47	5	own	own	ADJ
fbem-19722	47	6	growth	growth	NOUN
fbem-19722	47	7	and	and	CCONJ
fbem-19722	47	8	changes	change	NOUN
fbem-19722	47	9	in	in	ADP
fbem-19722	47	10	the	the	DET
fbem-19722	47	11	external	external	ADJ
fbem-19722	47	12	environment	environment	NOUN
fbem-19722	47	13	,	,	PUNCT
fbem-19722	47	14	the	the	DET
fbem-19722	47	15	internal	internal	ADJ
fbem-19722	47	16	control	control	NOUN
fbem-19722	47	17	system	system	NOUN
fbem-19722	47	18	should	should	AUX
fbem-19722	47	19	be	be	AUX
fbem-19722	47	20	updated	update	VERB
fbem-19722	47	21	and	and	CCONJ
fbem-19722	47	22	improved	improve	VERB
fbem-19722	47	23	accordingly	accordingly	ADV
fbem-19722	47	24	.	.	PUNCT
fbem-19722	48	1	this	this	DET
fbem-19722	48	2	dynamic	dynamic	ADJ
fbem-19722	48	3	adjustment	adjustment	NOUN
fbem-19722	48	4	mechanism	mechanism	NOUN
fbem-19722	48	5	ensures	ensure	VERB
fbem-19722	48	6	that	that	SCONJ
fbem-19722	48	7	the	the	DET
fbem-19722	48	8	internal	internal	ADJ
fbem-19722	48	9	control	control	NOUN
fbem-19722	48	10	system	system	NOUN
fbem-19722	48	11	can	can	AUX
fbem-19722	48	12	effectively	effectively	ADV
fbem-19722	48	13	respond	respond	VERB
fbem-19722	48	14	to	to	ADP
fbem-19722	48	15	new	new	ADJ
fbem-19722	48	16	challenges	challenge	NOUN
fbem-19722	48	17	,	,	PUNCT
fbem-19722	48	18	maintaining	maintain	VERB
fbem-19722	48	19	its	its	PRON
fbem-19722	48	20	vitality	vitality	NOUN
fbem-19722	48	21	and	and	CCONJ
fbem-19722	48	22	adaptability	adaptability	NOUN
fbem-19722	48	23	.	.	PUNCT
fbem-19722	49	1	the	the	DET
fbem-19722	49	2	implementation	implementation	NOUN
fbem-19722	49	3	of	of	ADP
fbem-19722	49	4	internal	internal	ADJ
fbem-19722	49	5	control	control	NOUN
fbem-19722	49	6	in	in	ADP
fbem-19722	49	7	enterprises	enterprise	NOUN
fbem-19722	49	8	should	should	AUX
fbem-19722	49	9	also	also	ADV
fbem-19722	49	10	emphasize	emphasize	VERB
fbem-19722	49	11	a	a	DET
fbem-19722	49	12	people	people	NOUN
fbem-19722	49	13	-	-	PUNCT
fbem-19722	49	14	oriented	orient	VERB
fbem-19722	49	15	management	management	NOUN
fbem-19722	49	16	philosophy	philosophy	NOUN
fbem-19722	50	1	[	[	X
fbem-19722	50	2	2	2	NUM
fbem-19722	50	3	]	]	PUNCT
fbem-19722	50	4	.	.	PUNCT
fbem-19722	51	1	after	after	ADV
fbem-19722	51	2	all	all	ADV
fbem-19722	51	3	,	,	PUNCT
fbem-19722	51	4	the	the	DET
fbem-19722	51	5	effective	effective	ADJ
fbem-19722	51	6	operation	operation	NOUN
fbem-19722	51	7	of	of	ADP
fbem-19722	51	8	any	any	DET
fbem-19722	51	9	system	system	NOUN
fbem-19722	51	10	depends	depend	VERB
fbem-19722	51	11	on	on	ADP
fbem-19722	51	12	human	human	ADJ
fbem-19722	51	13	participation	participation	NOUN
fbem-19722	51	14	.	.	PUNCT
fbem-19722	52	1	by	by	ADP
fbem-19722	52	2	strengthening	strengthen	VERB
fbem-19722	52	3	employees	employee	NOUN
fbem-19722	52	4	'	'	PART
fbem-19722	52	5	awareness	awareness	NOUN
fbem-19722	52	6	of	of	ADP
fbem-19722	52	7	internal	internal	ADJ
fbem-19722	52	8	control	control	NOUN
fbem-19722	52	9	and	and	CCONJ
fbem-19722	52	10	sense	sense	NOUN
fbem-19722	52	11	of	of	ADP
fbem-19722	52	12	responsibility	responsibility	NOUN
fbem-19722	52	13	,	,	PUNCT
fbem-19722	52	14	the	the	DET
fbem-19722	52	15	execution	execution	NOUN
fbem-19722	52	16	and	and	CCONJ
fbem-19722	52	17	effectiveness	effectiveness	NOUN
fbem-19722	52	18	of	of	ADP
fbem-19722	52	19	the	the	DET
fbem-19722	52	20	internal	internal	ADJ
fbem-19722	52	21	control	control	NOUN
fbem-19722	52	22	system	system	NOUN
fbem-19722	52	23	can	can	AUX
fbem-19722	52	24	be	be	AUX
fbem-19722	52	25	greatly	greatly	ADV
fbem-19722	52	26	enhanced	enhance	VERB
fbem-19722	52	27	.	.	PUNCT
fbem-19722	53	1	at	at	ADP
fbem-19722	53	2	the	the	DET
fbem-19722	53	3	same	same	ADJ
fbem-19722	53	4	time	time	NOUN
fbem-19722	53	5	,	,	PUNCT
fbem-19722	53	6	this	this	PRON
fbem-19722	53	7	also	also	ADV
fbem-19722	53	8	requires	require	VERB
fbem-19722	53	9	enterprises	enterprise	NOUN
fbem-19722	53	10	to	to	PART
fbem-19722	53	11	establish	establish	VERB
fbem-19722	53	12	a	a	DET
fbem-19722	53	13	sound	sound	ADJ
fbem-19722	53	14	system	system	NOUN
fbem-19722	53	15	of	of	ADP
fbem-19722	53	16	incentives	incentive	NOUN
fbem-19722	53	17	and	and	CCONJ
fbem-19722	53	18	constraints	constraint	NOUN
fbem-19722	53	19	to	to	PART
fbem-19722	53	20	ensure	ensure	VERB
fbem-19722	53	21	that	that	SCONJ
fbem-19722	53	22	each	each	DET
fbem-19722	53	23	employee	employee	NOUN
fbem-19722	53	24	can	can	AUX
fbem-19722	53	25	play	play	VERB
fbem-19722	53	26	their	their	PRON
fbem-19722	53	27	role	role	NOUN
fbem-19722	53	28	in	in	ADP
fbem-19722	53	29	contributing	contribute	VERB
fbem-19722	53	30	to	to	ADP
fbem-19722	53	31	the	the	DET
fbem-19722	53	32	company	company	NOUN
fbem-19722	53	33	's	's	PART
fbem-19722	53	34	stable	stable	ADJ
fbem-19722	53	35	development	development	NOUN
fbem-19722	53	36	.	.	PUNCT
fbem-19722	54	1	3	3	X
fbem-19722	54	2	.	.	X
fbem-19722	54	3	the	the	DET
fbem-19722	54	4	role	role	NOUN
fbem-19722	54	5	and	and	CCONJ
fbem-19722	54	6	importance	importance	NOUN
fbem-19722	54	7	of	of	ADP
fbem-19722	54	8	certification	certification	NOUN
fbem-19722	54	9	by	by	ADP
fbem-19722	54	10	accounting	accounting	NOUN
fbem-19722	54	11	firms	firm	NOUN
fbem-19722	54	12	in	in	ADP
fbem-19722	54	13	contemporary	contemporary	ADJ
fbem-19722	54	14	corporate	corporate	ADJ
fbem-19722	54	15	management	management	NOUN
fbem-19722	54	16	,	,	PUNCT
fbem-19722	54	17	the	the	DET
fbem-19722	54	18	establishment	establishment	NOUN
fbem-19722	54	19	and	and	CCONJ
fbem-19722	54	20	refinement	refinement	NOUN
fbem-19722	54	21	of	of	ADP
fbem-19722	54	22	internal	internal	ADJ
fbem-19722	54	23	control	control	NOUN
fbem-19722	54	24	systems	system	NOUN
fbem-19722	54	25	stand	stand	VERB
fbem-19722	54	26	as	as	ADP
fbem-19722	54	27	pivotal	pivotal	ADJ
fbem-19722	54	28	elements	element	NOUN
fbem-19722	54	29	in	in	ADP
fbem-19722	54	30	elevating	elevate	VERB
fbem-19722	54	31	managerial	managerial	ADJ
fbem-19722	54	32	proficiency	proficiency	NOUN
fbem-19722	54	33	and	and	CCONJ
fbem-19722	54	34	ensuring	ensure	VERB
fbem-19722	54	35	the	the	DET
fbem-19722	54	36	authenticity	authenticity	NOUN
fbem-19722	54	37	and	and	CCONJ
fbem-19722	54	38	integrity	integrity	NOUN
fbem-19722	54	39	of	of	ADP
fbem-19722	54	40	corporate	corporate	ADJ
fbem-19722	54	41	disclosures	disclosure	NOUN
fbem-19722	54	42	.	.	PUNCT
fbem-19722	55	1	accountancy	accountancy	NOUN
fbem-19722	55	2	firms	firm	NOUN
fbem-19722	55	3	play	play	VERB
fbem-19722	55	4	a	a	DET
fbem-19722	55	5	crucial	crucial	ADJ
fbem-19722	55	6	role	role	NOUN
fbem-19722	55	7	in	in	ADP
fbem-19722	55	8	certifying	certify	VERB
fbem-19722	55	9	internal	internal	ADJ
fbem-19722	55	10	control	control	NOUN
fbem-19722	55	11	reports	report	NOUN
fbem-19722	55	12	within	within	ADP
fbem-19722	55	13	enterprises	enterprise	NOUN
fbem-19722	55	14	.	.	PUNCT
fbem-19722	56	1	this	this	DET
fbem-19722	56	2	process	process	NOUN
fbem-19722	56	3	entails	entail	VERB
fbem-19722	56	4	not	not	PART
fbem-19722	56	5	only	only	ADV
fbem-19722	56	6	the	the	DET
fbem-19722	56	7	evaluation	evaluation	NOUN
fbem-19722	56	8	of	of	ADP
fbem-19722	56	9	internal	internal	ADJ
fbem-19722	56	10	control	control	NOUN
fbem-19722	56	11	systems	system	NOUN
fbem-19722	56	12	but	but	CCONJ
fbem-19722	56	13	also	also	ADV
fbem-19722	56	14	the	the	DET
fbem-19722	56	15	validation	validation	NOUN
fbem-19722	56	16	of	of	ADP
fbem-19722	56	17	financial	financial	ADJ
fbem-19722	56	18	report	report	NOUN
fbem-19722	56	19	authenticity	authenticity	NOUN
fbem-19722	56	20	,	,	PUNCT
fbem-19722	56	21	assessment	assessment	NOUN
fbem-19722	56	22	of	of	ADP
fbem-19722	56	23	enterprise	enterprise	NOUN
fbem-19722	56	24	risk	risk	NOUN
fbem-19722	56	25	management	management	NOUN
fbem-19722	56	26	capabilities	capability	NOUN
fbem-19722	56	27	,	,	PUNCT
fbem-19722	56	28	and	and	CCONJ
fbem-19722	56	29	provision	provision	NOUN
fbem-19722	56	30	of	of	ADP
fbem-19722	56	31	professional	professional	ADJ
fbem-19722	56	32	recommendations	recommendation	NOUN
fbem-19722	56	33	for	for	ADP
fbem-19722	56	34	ongoing	ongoing	ADJ
fbem-19722	56	35	improvement	improvement	NOUN
fbem-19722	56	36	.	.	PUNCT
fbem-19722	57	1	through	through	ADP
fbem-19722	57	2	independent	independent	ADJ
fbem-19722	57	3	and	and	CCONJ
fbem-19722	57	4	objective	objective	ADJ
fbem-19722	57	5	audit	audit	NOUN
fbem-19722	57	6	activities	activity	NOUN
fbem-19722	57	7	,	,	PUNCT
fbem-19722	57	8	accountancy	accountancy	NOUN
fbem-19722	57	9	firms	firm	NOUN
fbem-19722	57	10	furnish	furnish	VERB
fbem-19722	57	11	significant	significant	ADJ
fbem-19722	57	12	assurance	assurance	NOUN
fbem-19722	57	13	regarding	regard	VERB
fbem-19722	57	14	the	the	DET
fbem-19722	57	15	truthfulness	truthfulness	ADJ
fbem-19722	57	16	and	and	CCONJ
fbem-19722	57	17	accuracy	accuracy	NOUN
fbem-19722	57	18	of	of	ADP
fbem-19722	57	19	internal	internal	ADJ
fbem-19722	57	20	control	control	NOUN
fbem-19722	57	21	reports	report	NOUN
fbem-19722	57	22	.	.	PUNCT
fbem-19722	58	1	such	such	ADJ
fbem-19722	58	2	independence	independence	NOUN
fbem-19722	58	3	ensures	ensure	VERB
fbem-19722	58	4	the	the	DET
fbem-19722	58	5	objectivity	objectivity	NOUN
fbem-19722	58	6	and	and	CCONJ
fbem-19722	58	7	impartiality	impartiality	NOUN
fbem-19722	58	8	of	of	ADP
fbem-19722	58	9	audit	audit	NOUN
fbem-19722	58	10	outcomes	outcome	NOUN
fbem-19722	58	11	,	,	PUNCT
fbem-19722	58	12	thereby	thereby	ADV
fbem-19722	58	13	fostering	foster	VERB
fbem-19722	58	14	greater	great	ADJ
fbem-19722	58	15	trust	trust	NOUN
fbem-19722	58	16	among	among	ADP
fbem-19722	58	17	external	external	ADJ
fbem-19722	58	18	investors	investor	NOUN
fbem-19722	58	19	and	and	CCONJ
fbem-19722	58	20	other	other	ADJ
fbem-19722	58	21	stakeholders	stakeholder	NOUN
fbem-19722	58	22	in	in	ADP
fbem-19722	58	23	corporate	corporate	ADJ
fbem-19722	58	24	financial	financial	ADJ
fbem-19722	58	25	information	information	NOUN
fbem-19722	58	26	.	.	PUNCT
fbem-19722	59	1	amidst	amidst	ADP
fbem-19722	59	2	the	the	DET
fbem-19722	59	3	intricate	intricate	ADJ
fbem-19722	59	4	and	and	CCONJ
fbem-19722	59	5	ever	ever	ADV
fbem-19722	59	6	-	-	PUNCT
fbem-19722	59	7	evolving	evolve	VERB
fbem-19722	59	8	business	business	NOUN
fbem-19722	59	9	milieu	milieu	NOUN
fbem-19722	59	10	,	,	PUNCT
fbem-19722	59	11	the	the	DET
fbem-19722	59	12	efficacy	efficacy	NOUN
fbem-19722	59	13	of	of	ADP
fbem-19722	59	14	corporate	corporate	ADJ
fbem-19722	59	15	internal	internal	ADJ
fbem-19722	59	16	control	control	NOUN
fbem-19722	59	17	systems	system	NOUN
fbem-19722	59	18	directly	directly	ADV
fbem-19722	59	19	impacts	impact	VERB
fbem-19722	59	20	an	an	DET
fbem-19722	59	21	enterprise	enterprise	NOUN
fbem-19722	59	22	's	's	PART
fbem-19722	59	23	ability	ability	NOUN
fbem-19722	59	24	to	to	PART
fbem-19722	59	25	accurately	accurately	ADV
fbem-19722	59	26	reflect	reflect	VERB
fbem-19722	59	27	its	its	PRON
fbem-19722	59	28	financial	financial	ADJ
fbem-19722	59	29	status	status	NOUN
fbem-19722	59	30	and	and	CCONJ
fbem-19722	59	31	operational	operational	ADJ
fbem-19722	59	32	outcomes	outcome	NOUN
fbem-19722	59	33	,	,	PUNCT
fbem-19722	59	34	consequently	consequently	ADV
fbem-19722	59	35	influencing	influence	VERB
fbem-19722	59	36	its	its	PRON
fbem-19722	59	37	sustained	sustained	ADJ
fbem-19722	59	38	operational	operational	ADJ
fbem-19722	59	39	capacity	capacity	NOUN
fbem-19722	59	40	and	and	CCONJ
fbem-19722	59	41	market	market	NOUN
fbem-19722	59	42	competitiveness	competitiveness	NOUN
fbem-19722	59	43	.	.	PUNCT
fbem-19722	60	1	furthermore	furthermore	ADV
fbem-19722	60	2	,	,	PUNCT
fbem-19722	60	3	during	during	ADP
fbem-19722	60	4	the	the	DET
fbem-19722	60	5	certification	certification	NOUN
fbem-19722	60	6	process	process	NOUN
fbem-19722	60	7	,	,	PUNCT
fbem-19722	60	8	accountancy	accountancy	NOUN
fbem-19722	60	9	firms	firm	NOUN
fbem-19722	60	10	not	not	PART
fbem-19722	60	11	only	only	ADV
fbem-19722	60	12	scrutinize	scrutinize	VERB
fbem-19722	60	13	the	the	DET
fbem-19722	60	14	design	design	NOUN
fbem-19722	60	15	and	and	CCONJ
fbem-19722	60	16	implementation	implementation	NOUN
fbem-19722	60	17	of	of	ADP
fbem-19722	60	18	internal	internal	ADJ
fbem-19722	60	19	control	control	NOUN
fbem-19722	60	20	systems	system	NOUN
fbem-19722	60	21	but	but	CCONJ
fbem-19722	60	22	also	also	ADV
fbem-19722	60	23	evaluate	evaluate	VERB
fbem-19722	60	24	their	their	PRON
fbem-19722	60	25	operational	operational	ADJ
fbem-19722	60	26	effectiveness	effectiveness	NOUN
fbem-19722	60	27	and	and	CCONJ
fbem-19722	60	28	identify	identify	VERB
fbem-19722	60	29	any	any	DET
fbem-19722	60	30	significant	significant	ADJ
fbem-19722	60	31	deficiencies	deficiency	NOUN
fbem-19722	60	32	or	or	CCONJ
fbem-19722	60	33	risk	risk	NOUN
fbem-19722	60	34	points	point	NOUN
fbem-19722	60	35	.	.	PUNCT
fbem-19722	61	1	through	through	ADP
fbem-19722	61	2	this	this	DET
fbem-19722	61	3	process	process	NOUN
fbem-19722	61	4	,	,	PUNCT
fbem-19722	61	5	accountancy	accountancy	NOUN
fbem-19722	61	6	firms	firm	NOUN
fbem-19722	61	7	aid	aid	VERB
fbem-19722	61	8	enterprises	enterprise	NOUN
fbem-19722	61	9	in	in	ADP
fbem-19722	61	10	pinpointing	pinpoint	VERB
fbem-19722	61	11	weak	weak	ADJ
fbem-19722	61	12	links	link	NOUN
fbem-19722	61	13	within	within	ADP
fbem-19722	61	14	their	their	PRON
fbem-19722	61	15	internal	internal	ADJ
fbem-19722	61	16	control	control	NOUN
fbem-19722	61	17	systems	system	NOUN
fbem-19722	61	18	,	,	PUNCT
fbem-19722	61	19	offering	offer	VERB
fbem-19722	61	20	recommendations	recommendation	NOUN
fbem-19722	61	21	for	for	ADP
fbem-19722	61	22	improvement	improvement	NOUN
fbem-19722	61	23	,	,	PUNCT
fbem-19722	61	24	thereby	thereby	ADV
fbem-19722	61	25	assisting	assist	VERB
fbem-19722	61	26	in	in	ADP
fbem-19722	61	27	enhancing	enhance	VERB
fbem-19722	61	28	internal	internal	ADJ
fbem-19722	61	29	control	control	NOUN
fbem-19722	61	30	and	and	CCONJ
fbem-19722	61	31	risk	risk	NOUN
fbem-19722	61	32	management	management	NOUN
fbem-19722	61	33	levels	level	NOUN
fbem-19722	61	34	.	.	PUNCT
fbem-19722	62	1	in	in	ADP
fbem-19722	62	2	the	the	DET
fbem-19722	62	3	context	context	NOUN
fbem-19722	62	4	of	of	ADP
fbem-19722	62	5	a	a	DET
fbem-19722	62	6	globalized	globalize	VERB
fbem-19722	62	7	economic	economic	ADJ
fbem-19722	62	8	environment	environment	NOUN
fbem-19722	62	9	,	,	PUNCT
fbem-19722	62	10	enterprises	enterprise	NOUN
fbem-19722	62	11	face	face	VERB
fbem-19722	62	12	escalating	escalate	VERB
fbem-19722	62	13	risks	risk	NOUN
fbem-19722	62	14	and	and	CCONJ
fbem-19722	62	15	challenges	challenge	NOUN
fbem-19722	62	16	,	,	PUNCT
fbem-19722	62	17	rendering	render	VERB
fbem-19722	62	18	the	the	DET
fbem-19722	62	19	role	role	NOUN
fbem-19722	62	20	of	of	ADP
fbem-19722	62	21	accountancy	accountancy	NOUN
fbem-19722	62	22	firms	firm	NOUN
fbem-19722	62	23	even	even	ADV
fbem-19722	62	24	more	more	ADV
fbem-19722	62	25	critical	critical	ADJ
fbem-19722	62	26	.	.	PUNCT
fbem-19722	63	1	through	through	ADP
fbem-19722	63	2	the	the	DET
fbem-19722	63	3	certification	certification	NOUN
fbem-19722	63	4	services	service	NOUN
fbem-19722	63	5	provided	provide	VERB
fbem-19722	63	6	by	by	ADP
fbem-19722	63	7	accountancy	accountancy	NOUN
fbem-19722	63	8	firms	firm	NOUN
fbem-19722	63	9	,	,	PUNCT
fbem-19722	63	10	transparency	transparency	NOUN
fbem-19722	63	11	in	in	ADP
fbem-19722	63	12	internal	internal	ADJ
fbem-19722	63	13	control	control	NOUN
fbem-19722	63	14	within	within	ADP
fbem-19722	63	15	enterprises	enterprise	NOUN
fbem-19722	63	16	can	can	AUX
fbem-19722	63	17	be	be	AUX
fbem-19722	63	18	effectively	effectively	ADV
fbem-19722	63	19	heightened	heighten	VERB
fbem-19722	63	20	,	,	PUNCT
fbem-19722	63	21	bolstering	bolster	VERB
fbem-19722	63	22	market	market	NOUN
fbem-19722	63	23	trust	trust	NOUN
fbem-19722	63	24	,	,	PUNCT
fbem-19722	63	25	reducing	reduce	VERB
fbem-19722	63	26	capital	capital	NOUN
fbem-19722	63	27	costs	cost	NOUN
fbem-19722	63	28	,	,	PUNCT
fbem-19722	63	29	and	and	CCONJ
fbem-19722	63	30	fostering	foster	VERB
fbem-19722	63	31	the	the	DET
fbem-19722	63	32	healthy	healthy	ADJ
fbem-19722	63	33	and	and	CCONJ
fbem-19722	63	34	stable	stable	ADJ
fbem-19722	63	35	development	development	NOUN
fbem-19722	63	36	of	of	ADP
fbem-19722	63	37	enterprises	enterprise	NOUN
fbem-19722	63	38	[	[	X
fbem-19722	63	39	3	3	NUM
fbem-19722	63	40	]	]	PUNCT
fbem-19722	63	41	.	.	PUNCT
fbem-19722	64	1	4	4	X
fbem-19722	64	2	.	.	X
fbem-19722	64	3	rational	rational	ADJ
fbem-19722	64	4	analysis	analysis	NOUN
fbem-19722	64	5	of	of	ADP
fbem-19722	64	6	the	the	DET
fbem-19722	64	7	accounting	accounting	NOUN
fbem-19722	64	8	firm	firm	NOUN
fbem-19722	64	9	's	's	PART
fbem-19722	64	10	assurance	assurance	NOUN
fbem-19722	64	11	of	of	ADP
fbem-19722	64	12	corporate	corporate	ADJ
fbem-19722	64	13	internal	internal	ADJ
fbem-19722	64	14	control	control	NOUN
fbem-19722	64	15	reports	report	VERB
fbem-19722	64	16	4.1	4.1	NUM
fbem-19722	64	17	.	.	PUNCT
fbem-19722	65	1	rational	rational	ADJ
fbem-19722	65	2	considerations	consideration	NOUN
fbem-19722	65	3	in	in	ADP
fbem-19722	65	4	the	the	DET
fbem-19722	65	5	assurance	assurance	NOUN
fbem-19722	65	6	process	process	NOUN
fbem-19722	65	7	the	the	DET
fbem-19722	65	8	rational	rational	ADJ
fbem-19722	65	9	consideration	consideration	NOUN
fbem-19722	65	10	encompasses	encompass	VERB
fbem-19722	65	11	not	not	PART
fbem-19722	65	12	only	only	ADV
fbem-19722	65	13	a	a	DET
fbem-19722	65	14	comprehensive	comprehensive	ADJ
fbem-19722	65	15	evaluation	evaluation	NOUN
fbem-19722	65	16	of	of	ADP
fbem-19722	65	17	the	the	DET
fbem-19722	65	18	internal	internal	ADJ
fbem-19722	65	19	control	control	NOUN
fbem-19722	65	20	system	system	NOUN
fbem-19722	65	21	within	within	ADP
fbem-19722	65	22	the	the	DET
fbem-19722	65	23	enterprise	enterprise	NOUN
fbem-19722	65	24	but	but	CCONJ
fbem-19722	65	25	also	also	ADV
fbem-19722	65	26	an	an	DET
fbem-19722	65	27	in	in	ADP
fbem-19722	65	28	-	-	PUNCT
fbem-19722	65	29	depth	depth	NOUN
fbem-19722	65	30	analysis	analysis	NOUN
fbem-19722	65	31	of	of	ADP
fbem-19722	65	32	various	various	ADJ
fbem-19722	65	33	factors	factor	NOUN
fbem-19722	65	34	that	that	PRON
fbem-19722	65	35	may	may	AUX
fbem-19722	65	36	impact	impact	VERB
fbem-19722	65	37	the	the	DET
fbem-19722	65	38	authenticity	authenticity	NOUN
fbem-19722	65	39	and	and	CCONJ
fbem-19722	65	40	accuracy	accuracy	NOUN
fbem-19722	65	41	of	of	ADP
fbem-19722	65	42	the	the	DET
fbem-19722	65	43	financial	financial	ADJ
fbem-19722	65	44	reporting	reporting	NOUN
fbem-19722	65	45	.	.	PUNCT
fbem-19722	66	1	the	the	DET
fbem-19722	66	2	audit	audit	NOUN
fbem-19722	66	3	process	process	NOUN
fbem-19722	66	4	is	be	AUX
fbem-19722	66	5	a	a	DET
fbem-19722	66	6	complex	complex	ADJ
fbem-19722	66	7	and	and	CCONJ
fbem-19722	66	8	meticulous	meticulous	ADJ
fbem-19722	66	9	endeavor	endeavor	NOUN
fbem-19722	66	10	,	,	PUNCT
fbem-19722	66	11	with	with	ADP
fbem-19722	66	12	its	its	PRON
fbem-19722	66	13	essence	essence	NOUN
fbem-19722	66	14	lying	lie	VERB
fbem-19722	66	15	in	in	ADP
fbem-19722	66	16	ensuring	ensure	VERB
fbem-19722	66	17	the	the	DET
fbem-19722	66	18	181	181	NUM
fbem-19722	66	19	objectivity	objectivity	NOUN
fbem-19722	66	20	and	and	CCONJ
fbem-19722	66	21	fairness	fairness	NOUN
fbem-19722	66	22	of	of	ADP
fbem-19722	66	23	the	the	DET
fbem-19722	66	24	assessment	assessment	NOUN
fbem-19722	66	25	results	result	VERB
fbem-19722	66	26	through	through	ADP
fbem-19722	66	27	a	a	DET
fbem-19722	66	28	scientific	scientific	ADJ
fbem-19722	66	29	methodology	methodology	NOUN
fbem-19722	66	30	.	.	PUNCT
fbem-19722	67	1	primarily	primarily	ADV
fbem-19722	67	2	,	,	PUNCT
fbem-19722	67	3	a	a	DET
fbem-19722	67	4	pivotal	pivotal	ADJ
fbem-19722	67	5	aspect	aspect	NOUN
fbem-19722	67	6	of	of	ADP
fbem-19722	67	7	rational	rational	ADJ
fbem-19722	67	8	consideration	consideration	NOUN
fbem-19722	67	9	lies	lie	VERB
fbem-19722	67	10	in	in	ADP
fbem-19722	67	11	the	the	DET
fbem-19722	67	12	assessment	assessment	NOUN
fbem-19722	67	13	of	of	ADP
fbem-19722	67	14	the	the	DET
fbem-19722	67	15	effectiveness	effectiveness	NOUN
fbem-19722	67	16	of	of	ADP
fbem-19722	67	17	the	the	DET
fbem-19722	67	18	enterprise	enterprise	NOUN
fbem-19722	67	19	's	's	PART
fbem-19722	67	20	internal	internal	ADJ
fbem-19722	67	21	control	control	NOUN
fbem-19722	67	22	system	system	NOUN
fbem-19722	67	23	.	.	PUNCT
fbem-19722	68	1	this	this	PRON
fbem-19722	68	2	necessitates	necessitate	VERB
fbem-19722	68	3	accounting	accounting	NOUN
fbem-19722	68	4	firms	firm	NOUN
fbem-19722	68	5	to	to	PART
fbem-19722	68	6	conduct	conduct	VERB
fbem-19722	68	7	a	a	DET
fbem-19722	68	8	thorough	thorough	ADJ
fbem-19722	68	9	examination	examination	NOUN
fbem-19722	68	10	and	and	CCONJ
fbem-19722	68	11	testing	testing	NOUN
fbem-19722	68	12	of	of	ADP
fbem-19722	68	13	the	the	DET
fbem-19722	68	14	company	company	NOUN
fbem-19722	68	15	's	's	PART
fbem-19722	68	16	internal	internal	ADJ
fbem-19722	68	17	control	control	NOUN
fbem-19722	68	18	procedures	procedure	NOUN
fbem-19722	68	19	based	base	VERB
fbem-19722	68	20	on	on	ADP
fbem-19722	68	21	their	their	PRON
fbem-19722	68	22	professional	professional	ADJ
fbem-19722	68	23	knowledge	knowledge	NOUN
fbem-19722	68	24	and	and	CCONJ
fbem-19722	68	25	experience	experience	NOUN
fbem-19722	68	26	.	.	PUNCT
fbem-19722	69	1	for	for	ADP
fbem-19722	69	2	instance	instance	NOUN
fbem-19722	69	3	,	,	PUNCT
fbem-19722	69	4	through	through	ADP
fbem-19722	69	5	random	random	ADJ
fbem-19722	69	6	sampling	sampling	NOUN
fbem-19722	69	7	,	,	PUNCT
fbem-19722	69	8	they	they	PRON
fbem-19722	69	9	scrutinize	scrutinize	VERB
fbem-19722	69	10	whether	whether	SCONJ
fbem-19722	69	11	there	there	PRON
fbem-19722	69	12	are	be	VERB
fbem-19722	69	13	adequate	adequate	ADJ
fbem-19722	69	14	internal	internal	ADJ
fbem-19722	69	15	control	control	NOUN
fbem-19722	69	16	measures	measure	NOUN
fbem-19722	69	17	in	in	ADP
fbem-19722	69	18	place	place	NOUN
fbem-19722	69	19	within	within	ADP
fbem-19722	69	20	key	key	ADJ
fbem-19722	69	21	financial	financial	ADJ
fbem-19722	69	22	reporting	reporting	NOUN
fbem-19722	69	23	processes	process	NOUN
fbem-19722	69	24	to	to	PART
fbem-19722	69	25	prevent	prevent	VERB
fbem-19722	69	26	and	and	CCONJ
fbem-19722	69	27	detect	detect	VERB
fbem-19722	69	28	errors	error	NOUN
fbem-19722	69	29	and	and	CCONJ
fbem-19722	69	30	fraudulent	fraudulent	ADJ
fbem-19722	69	31	activities	activity	NOUN
fbem-19722	69	32	.	.	PUNCT
fbem-19722	70	1	moreover	moreover	ADV
fbem-19722	70	2	,	,	PUNCT
fbem-19722	70	3	during	during	ADP
fbem-19722	70	4	the	the	DET
fbem-19722	70	5	audit	audit	NOUN
fbem-19722	70	6	process	process	NOUN
fbem-19722	70	7	,	,	PUNCT
fbem-19722	70	8	consideration	consideration	NOUN
fbem-19722	70	9	must	must	AUX
fbem-19722	70	10	also	also	ADV
fbem-19722	70	11	be	be	AUX
fbem-19722	70	12	given	give	VERB
fbem-19722	70	13	to	to	ADP
fbem-19722	70	14	the	the	DET
fbem-19722	70	15	external	external	ADJ
fbem-19722	70	16	environment	environment	NOUN
fbem-19722	70	17	's	's	PART
fbem-19722	70	18	influence	influence	NOUN
fbem-19722	70	19	on	on	ADP
fbem-19722	70	20	the	the	DET
fbem-19722	70	21	internal	internal	ADJ
fbem-19722	70	22	control	control	NOUN
fbem-19722	70	23	system	system	NOUN
fbem-19722	70	24	of	of	ADP
fbem-19722	70	25	the	the	DET
fbem-19722	70	26	enterprise	enterprise	NOUN
fbem-19722	70	27	.	.	PUNCT
fbem-19722	71	1	this	this	PRON
fbem-19722	71	2	encompasses	encompass	VERB
fbem-19722	71	3	factors	factor	NOUN
fbem-19722	71	4	such	such	ADJ
fbem-19722	71	5	as	as	ADP
fbem-19722	71	6	industry	industry	NOUN
fbem-19722	71	7	characteristics	characteristic	NOUN
fbem-19722	71	8	,	,	PUNCT
fbem-19722	71	9	market	market	NOUN
fbem-19722	71	10	competition	competition	NOUN
fbem-19722	71	11	,	,	PUNCT
fbem-19722	71	12	and	and	CCONJ
fbem-19722	71	13	changes	change	NOUN
fbem-19722	71	14	in	in	ADP
fbem-19722	71	15	laws	law	NOUN
fbem-19722	71	16	and	and	CCONJ
fbem-19722	71	17	regulations	regulation	NOUN
fbem-19722	71	18	.	.	PUNCT
fbem-19722	72	1	for	for	ADP
fbem-19722	72	2	example	example	NOUN
fbem-19722	72	3	,	,	PUNCT
fbem-19722	72	4	in	in	ADP
fbem-19722	72	5	highly	highly	ADV
fbem-19722	72	6	competitive	competitive	ADJ
fbem-19722	72	7	industries	industry	NOUN
fbem-19722	72	8	,	,	PUNCT
fbem-19722	72	9	companies	company	NOUN
fbem-19722	72	10	may	may	AUX
fbem-19722	72	11	adopt	adopt	VERB
fbem-19722	72	12	high	high	ADJ
fbem-19722	72	13	-	-	PUNCT
fbem-19722	72	14	risk	risk	NOUN
fbem-19722	72	15	strategies	strategy	NOUN
fbem-19722	72	16	to	to	PART
fbem-19722	72	17	maximize	maximize	VERB
fbem-19722	72	18	profits	profit	NOUN
fbem-19722	72	19	,	,	PUNCT
fbem-19722	72	20	posing	pose	VERB
fbem-19722	72	21	challenges	challenge	NOUN
fbem-19722	72	22	to	to	ADP
fbem-19722	72	23	the	the	DET
fbem-19722	72	24	effectiveness	effectiveness	NOUN
fbem-19722	72	25	of	of	ADP
fbem-19722	72	26	internal	internal	ADJ
fbem-19722	72	27	control	control	NOUN
fbem-19722	72	28	systems	system	NOUN
fbem-19722	72	29	.	.	PUNCT
fbem-19722	73	1	therefore	therefore	ADV
fbem-19722	73	2	,	,	PUNCT
fbem-19722	73	3	accountants	accountant	NOUN
fbem-19722	73	4	need	need	VERB
fbem-19722	73	5	to	to	PART
fbem-19722	73	6	assess	assess	VERB
fbem-19722	73	7	the	the	DET
fbem-19722	73	8	impact	impact	NOUN
fbem-19722	73	9	of	of	ADP
fbem-19722	73	10	these	these	DET
fbem-19722	73	11	external	external	ADJ
fbem-19722	73	12	factors	factor	NOUN
fbem-19722	73	13	on	on	ADP
fbem-19722	73	14	the	the	DET
fbem-19722	73	15	enterprise	enterprise	NOUN
fbem-19722	73	16	's	's	PART
fbem-19722	73	17	internal	internal	ADJ
fbem-19722	73	18	control	control	NOUN
fbem-19722	73	19	system	system	NOUN
fbem-19722	73	20	in	in	ADP
fbem-19722	73	21	a	a	DET
fbem-19722	73	22	targeted	target	VERB
fbem-19722	73	23	manner	manner	NOUN
fbem-19722	73	24	.	.	PUNCT
fbem-19722	74	1	furthermore	furthermore	ADV
fbem-19722	74	2	,	,	PUNCT
fbem-19722	74	3	rational	rational	ADJ
fbem-19722	74	4	consideration	consideration	NOUN
fbem-19722	74	5	involves	involve	VERB
fbem-19722	74	6	providing	provide	VERB
fbem-19722	74	7	reasonable	reasonable	ADJ
fbem-19722	74	8	explanations	explanation	NOUN
fbem-19722	74	9	and	and	CCONJ
fbem-19722	74	10	evaluations	evaluation	NOUN
fbem-19722	74	11	for	for	ADP
fbem-19722	74	12	the	the	DET
fbem-19722	74	13	issues	issue	NOUN
fbem-19722	74	14	identified	identify	VERB
fbem-19722	74	15	within	within	ADP
fbem-19722	74	16	the	the	DET
fbem-19722	74	17	internal	internal	ADJ
fbem-19722	74	18	control	control	NOUN
fbem-19722	74	19	system	system	NOUN
fbem-19722	74	20	.	.	PUNCT
fbem-19722	75	1	this	this	PRON
fbem-19722	75	2	implies	imply	VERB
fbem-19722	75	3	that	that	SCONJ
fbem-19722	75	4	accounting	accounting	NOUN
fbem-19722	75	5	firms	firm	NOUN
fbem-19722	75	6	must	must	AUX
fbem-19722	75	7	not	not	PART
fbem-19722	75	8	only	only	ADV
fbem-19722	75	9	identify	identify	VERB
fbem-19722	75	10	internal	internal	ADJ
fbem-19722	75	11	control	control	NOUN
fbem-19722	75	12	deficiencies	deficiency	NOUN
fbem-19722	75	13	but	but	CCONJ
fbem-19722	75	14	,	,	PUNCT
fbem-19722	75	15	more	more	ADV
fbem-19722	75	16	importantly	importantly	ADV
fbem-19722	75	17	,	,	PUNCT
fbem-19722	75	18	assess	assess	VERB
fbem-19722	75	19	the	the	DET
fbem-19722	75	20	extent	extent	NOUN
fbem-19722	75	21	of	of	ADP
fbem-19722	75	22	their	their	PRON
fbem-19722	75	23	impact	impact	NOUN
fbem-19722	75	24	on	on	ADP
fbem-19722	75	25	the	the	DET
fbem-19722	75	26	company	company	NOUN
fbem-19722	75	27	's	's	PART
fbem-19722	75	28	financial	financial	ADJ
fbem-19722	75	29	reporting	reporting	NOUN
fbem-19722	75	30	and	and	CCONJ
fbem-19722	75	31	provide	provide	VERB
fbem-19722	75	32	constructive	constructive	ADJ
fbem-19722	75	33	recommendations	recommendation	NOUN
fbem-19722	75	34	for	for	ADP
fbem-19722	75	35	improvement	improvement	NOUN
fbem-19722	75	36	.	.	PUNCT
fbem-19722	76	1	this	this	DET
fbem-19722	76	2	process	process	NOUN
fbem-19722	76	3	requires	require	VERB
fbem-19722	76	4	accountants	accountant	NOUN
fbem-19722	76	5	to	to	PART
fbem-19722	76	6	demonstrate	demonstrate	VERB
fbem-19722	76	7	a	a	DET
fbem-19722	76	8	high	high	ADJ
fbem-19722	76	9	level	level	NOUN
fbem-19722	76	10	of	of	ADP
fbem-19722	76	11	professional	professional	ADJ
fbem-19722	76	12	judgment	judgment	NOUN
fbem-19722	76	13	and	and	CCONJ
fbem-19722	76	14	effective	effective	ADJ
fbem-19722	76	15	communication	communication	NOUN
fbem-19722	76	16	with	with	ADP
fbem-19722	76	17	the	the	DET
fbem-19722	76	18	company	company	NOUN
fbem-19722	76	19	's	's	PART
fbem-19722	76	20	management	management	NOUN
fbem-19722	76	21	to	to	PART
fbem-19722	76	22	ensure	ensure	VERB
fbem-19722	76	23	that	that	SCONJ
fbem-19722	76	24	the	the	DET
fbem-19722	76	25	recommendations	recommendation	NOUN
fbem-19722	76	26	are	be	AUX
fbem-19722	76	27	understood	understand	VERB
fbem-19722	76	28	and	and	CCONJ
fbem-19722	76	29	implemented	implement	VERB
fbem-19722	76	30	.	.	PUNCT
fbem-19722	77	1	ultimately	ultimately	ADV
fbem-19722	77	2	,	,	PUNCT
fbem-19722	77	3	rational	rational	ADJ
fbem-19722	77	4	consideration	consideration	NOUN
fbem-19722	77	5	in	in	ADP
fbem-19722	77	6	the	the	DET
fbem-19722	77	7	audit	audit	NOUN
fbem-19722	77	8	process	process	NOUN
fbem-19722	77	9	is	be	AUX
fbem-19722	77	10	also	also	ADV
fbem-19722	77	11	reflected	reflect	VERB
fbem-19722	77	12	in	in	ADP
fbem-19722	77	13	accurately	accurately	ADV
fbem-19722	77	14	expressing	express	VERB
fbem-19722	77	15	the	the	DET
fbem-19722	77	16	audit	audit	NOUN
fbem-19722	77	17	results	result	NOUN
fbem-19722	77	18	.	.	PUNCT
fbem-19722	78	1	accounting	accounting	NOUN
fbem-19722	78	2	firms	firm	NOUN
fbem-19722	78	3	need	need	VERB
fbem-19722	78	4	to	to	PART
fbem-19722	78	5	report	report	VERB
fbem-19722	78	6	key	key	ADJ
fbem-19722	78	7	findings	finding	NOUN
fbem-19722	78	8	,	,	PUNCT
fbem-19722	78	9	identified	identify	VERB
fbem-19722	78	10	issues	issue	NOUN
fbem-19722	78	11	,	,	PUNCT
fbem-19722	78	12	and	and	CCONJ
fbem-19722	78	13	proposed	propose	VERB
fbem-19722	78	14	improvement	improvement	NOUN
fbem-19722	78	15	recommendations	recommendation	NOUN
fbem-19722	78	16	in	in	ADP
fbem-19722	78	17	detail	detail	NOUN
fbem-19722	78	18	to	to	ADP
fbem-19722	78	19	the	the	DET
fbem-19722	78	20	company	company	NOUN
fbem-19722	78	21	's	's	PART
fbem-19722	78	22	management	management	NOUN
fbem-19722	78	23	and	and	CCONJ
fbem-19722	78	24	relevant	relevant	ADJ
fbem-19722	78	25	stakeholders	stakeholder	NOUN
fbem-19722	78	26	in	in	ADP
fbem-19722	78	27	clear	clear	ADJ
fbem-19722	78	28	and	and	CCONJ
fbem-19722	78	29	precise	precise	ADJ
fbem-19722	78	30	language	language	NOUN
fbem-19722	78	31	.	.	PUNCT
fbem-19722	79	1	this	this	PRON
fbem-19722	79	2	not	not	PART
fbem-19722	79	3	only	only	ADV
fbem-19722	79	4	enhances	enhance	VERB
fbem-19722	79	5	the	the	DET
fbem-19722	79	6	transparency	transparency	NOUN
fbem-19722	79	7	of	of	ADP
fbem-19722	79	8	the	the	DET
fbem-19722	79	9	enterprise	enterprise	NOUN
fbem-19722	79	10	's	's	PART
fbem-19722	79	11	internal	internal	ADJ
fbem-19722	79	12	control	control	NOUN
fbem-19722	79	13	system	system	NOUN
fbem-19722	79	14	but	but	CCONJ
fbem-19722	79	15	is	be	AUX
fbem-19722	79	16	also	also	ADV
fbem-19722	79	17	a	a	DET
fbem-19722	79	18	crucial	crucial	ADJ
fbem-19722	79	19	step	step	NOUN
fbem-19722	79	20	in	in	ADP
fbem-19722	79	21	strengthening	strengthen	VERB
fbem-19722	79	22	corporate	corporate	ADJ
fbem-19722	79	23	governance	governance	NOUN
fbem-19722	79	24	and	and	CCONJ
fbem-19722	79	25	increasing	increase	VERB
fbem-19722	79	26	enterprise	enterprise	NOUN
fbem-19722	79	27	value	value	NOUN
fbem-19722	79	28	.	.	PUNCT
fbem-19722	80	1	4.2	4.2	NUM
fbem-19722	80	2	.	.	PUNCT
fbem-19722	80	3	challenges	challenge	NOUN
fbem-19722	80	4	and	and	CCONJ
fbem-19722	80	5	limitations	limitation	NOUN
fbem-19722	80	6	of	of	ADP
fbem-19722	80	7	assurance	assurance	NOUN
fbem-19722	80	8	work	work	NOUN
fbem-19722	80	9	in	in	ADP
fbem-19722	80	10	the	the	DET
fbem-19722	80	11	process	process	NOUN
fbem-19722	80	12	of	of	ADP
fbem-19722	80	13	exploring	explore	VERB
fbem-19722	80	14	the	the	DET
fbem-19722	80	15	audit	audit	NOUN
fbem-19722	80	16	of	of	ADP
fbem-19722	80	17	internal	internal	ADJ
fbem-19722	80	18	control	control	NOUN
fbem-19722	80	19	reports	report	NOUN
fbem-19722	80	20	by	by	ADP
fbem-19722	80	21	accounting	accounting	NOUN
fbem-19722	80	22	firms	firm	NOUN
fbem-19722	80	23	,	,	PUNCT
fbem-19722	80	24	the	the	DET
fbem-19722	80	25	challenges	challenge	NOUN
fbem-19722	80	26	and	and	CCONJ
fbem-19722	80	27	constraints	constraint	NOUN
fbem-19722	80	28	faced	face	VERB
fbem-19722	80	29	by	by	ADP
fbem-19722	80	30	audit	audit	NOUN
fbem-19722	80	31	work	work	NOUN
fbem-19722	80	32	appear	appear	VERB
fbem-19722	80	33	particularly	particularly	ADV
fbem-19722	80	34	intricate	intricate	ADJ
fbem-19722	80	35	and	and	CCONJ
fbem-19722	80	36	multidimensional	multidimensional	ADJ
fbem-19722	80	37	.	.	PUNCT
fbem-19722	81	1	these	these	DET
fbem-19722	81	2	challenges	challenge	NOUN
fbem-19722	81	3	stem	stem	VERB
fbem-19722	81	4	from	from	ADP
fbem-19722	81	5	both	both	DET
fbem-19722	81	6	the	the	DET
fbem-19722	81	7	characteristics	characteristic	NOUN
fbem-19722	81	8	of	of	ADP
fbem-19722	81	9	internal	internal	ADJ
fbem-19722	81	10	control	control	NOUN
fbem-19722	81	11	systems	system	NOUN
fbem-19722	81	12	themselves	themselves	PRON
fbem-19722	81	13	and	and	CCONJ
fbem-19722	81	14	profound	profound	ADJ
fbem-19722	81	15	influences	influence	NOUN
fbem-19722	81	16	from	from	ADP
fbem-19722	81	17	the	the	DET
fbem-19722	81	18	external	external	ADJ
fbem-19722	81	19	environment	environment	NOUN
fbem-19722	81	20	.	.	PUNCT
fbem-19722	82	1	understanding	understand	VERB
fbem-19722	82	2	these	these	DET
fbem-19722	82	3	challenges	challenge	NOUN
fbem-19722	82	4	and	and	CCONJ
fbem-19722	82	5	constraints	constraint	NOUN
fbem-19722	82	6	is	be	AUX
fbem-19722	82	7	crucial	crucial	ADJ
fbem-19722	82	8	for	for	ADP
fbem-19722	82	9	enhancing	enhance	VERB
fbem-19722	82	10	the	the	DET
fbem-19722	82	11	quality	quality	NOUN
fbem-19722	82	12	of	of	ADP
fbem-19722	82	13	audits	audits	NOUN
fbem-19722	82	14	and	and	CCONJ
fbem-19722	82	15	promoting	promote	VERB
fbem-19722	82	16	the	the	DET
fbem-19722	82	17	improvement	improvement	NOUN
fbem-19722	82	18	of	of	ADP
fbem-19722	82	19	internal	internal	ADJ
fbem-19722	82	20	control	control	NOUN
fbem-19722	82	21	systems	system	NOUN
fbem-19722	82	22	within	within	ADP
fbem-19722	82	23	enterprises	enterprise	NOUN
fbem-19722	82	24	.	.	PUNCT
fbem-19722	83	1	the	the	DET
fbem-19722	83	2	primary	primary	ADJ
fbem-19722	83	3	challenge	challenge	NOUN
fbem-19722	83	4	lies	lie	VERB
fbem-19722	83	5	in	in	ADP
fbem-19722	83	6	the	the	DET
fbem-19722	83	7	complexity	complexity	NOUN
fbem-19722	83	8	and	and	CCONJ
fbem-19722	83	9	variability	variability	NOUN
fbem-19722	83	10	of	of	ADP
fbem-19722	83	11	internal	internal	ADJ
fbem-19722	83	12	control	control	NOUN
fbem-19722	83	13	systems	system	NOUN
fbem-19722	83	14	.	.	PUNCT
fbem-19722	84	1	each	each	DET
fbem-19722	84	2	enterprise	enterprise	NOUN
fbem-19722	84	3	's	's	PART
fbem-19722	84	4	internal	internal	ADJ
fbem-19722	84	5	control	control	NOUN
fbem-19722	84	6	system	system	NOUN
fbem-19722	84	7	has	have	VERB
fbem-19722	84	8	its	its	PRON
fbem-19722	84	9	uniqueness	uniqueness	NOUN
fbem-19722	84	10	,	,	PUNCT
fbem-19722	84	11	rendering	render	VERB
fbem-19722	84	12	standardized	standardized	ADJ
fbem-19722	84	13	audit	audit	NOUN
fbem-19722	84	14	methods	method	NOUN
fbem-19722	84	15	difficult	difficult	ADJ
fbem-19722	84	16	to	to	PART
fbem-19722	84	17	apply	apply	VERB
fbem-19722	84	18	in	in	ADP
fbem-19722	84	19	all	all	DET
fbem-19722	84	20	circumstances	circumstance	NOUN
fbem-19722	84	21	.	.	PUNCT
fbem-19722	85	1	the	the	DET
fbem-19722	85	2	design	design	NOUN
fbem-19722	85	3	and	and	CCONJ
fbem-19722	85	4	implementation	implementation	NOUN
fbem-19722	85	5	of	of	ADP
fbem-19722	85	6	internal	internal	ADJ
fbem-19722	85	7	control	control	NOUN
fbem-19722	85	8	systems	system	NOUN
fbem-19722	85	9	often	often	ADV
fbem-19722	85	10	involve	involve	VERB
fbem-19722	85	11	various	various	ADJ
fbem-19722	85	12	aspects	aspect	NOUN
fbem-19722	85	13	of	of	ADP
fbem-19722	85	14	the	the	DET
fbem-19722	85	15	enterprise	enterprise	NOUN
fbem-19722	85	16	,	,	PUNCT
fbem-19722	85	17	including	include	VERB
fbem-19722	85	18	but	but	CCONJ
fbem-19722	85	19	not	not	PART
fbem-19722	85	20	limited	limit	VERB
fbem-19722	85	21	to	to	ADP
fbem-19722	85	22	financial	financial	ADJ
fbem-19722	85	23	reporting	reporting	NOUN
fbem-19722	85	24	,	,	PUNCT
fbem-19722	85	25	operational	operational	ADJ
fbem-19722	85	26	efficiency	efficiency	NOUN
fbem-19722	85	27	,	,	PUNCT
fbem-19722	85	28	and	and	CCONJ
fbem-19722	85	29	compliance	compliance	NOUN
fbem-19722	85	30	[	[	X
fbem-19722	85	31	4	4	NUM
fbem-19722	85	32	]	]	PUNCT
fbem-19722	85	33	.	.	PUNCT
fbem-19722	86	1	therefore	therefore	ADV
fbem-19722	86	2	,	,	PUNCT
fbem-19722	86	3	accounting	accounting	NOUN
fbem-19722	86	4	firms	firm	NOUN
fbem-19722	86	5	need	need	VERB
fbem-19722	86	6	to	to	PART
fbem-19722	86	7	possess	possess	VERB
fbem-19722	86	8	extensive	extensive	ADJ
fbem-19722	86	9	knowledge	knowledge	NOUN
fbem-19722	86	10	and	and	CCONJ
fbem-19722	86	11	skills	skill	NOUN
fbem-19722	86	12	to	to	PART
fbem-19722	86	13	understand	understand	VERB
fbem-19722	86	14	and	and	CCONJ
fbem-19722	86	15	evaluate	evaluate	VERB
fbem-19722	86	16	the	the	DET
fbem-19722	86	17	effectiveness	effectiveness	NOUN
fbem-19722	86	18	of	of	ADP
fbem-19722	86	19	internal	internal	ADJ
fbem-19722	86	20	control	control	NOUN
fbem-19722	86	21	systems	system	NOUN
fbem-19722	86	22	during	during	ADP
fbem-19722	86	23	audits	audits	NOUN
fbem-19722	86	24	.	.	PUNCT
fbem-19722	87	1	additionally	additionally	ADV
fbem-19722	87	2	,	,	PUNCT
fbem-19722	87	3	the	the	DET
fbem-19722	87	4	rapid	rapid	ADJ
fbem-19722	87	5	changes	change	NOUN
fbem-19722	87	6	in	in	ADP
fbem-19722	87	7	the	the	DET
fbem-19722	87	8	internal	internal	ADJ
fbem-19722	87	9	environment	environment	NOUN
fbem-19722	87	10	of	of	ADP
fbem-19722	87	11	enterprises	enterprise	NOUN
fbem-19722	87	12	pose	pose	VERB
fbem-19722	87	13	challenges	challenge	NOUN
fbem-19722	87	14	to	to	ADP
fbem-19722	87	15	continuous	continuous	ADJ
fbem-19722	87	16	assessment	assessment	NOUN
fbem-19722	87	17	and	and	CCONJ
fbem-19722	87	18	monitoring	monitoring	NOUN
fbem-19722	87	19	.	.	PUNCT
fbem-19722	88	1	furthermore	furthermore	ADV
fbem-19722	88	2	,	,	PUNCT
fbem-19722	88	3	the	the	DET
fbem-19722	88	4	transparency	transparency	NOUN
fbem-19722	88	5	and	and	CCONJ
fbem-19722	88	6	integrity	integrity	NOUN
fbem-19722	88	7	of	of	ADP
fbem-19722	88	8	information	information	NOUN
fbem-19722	88	9	disclosure	disclosure	NOUN
fbem-19722	88	10	present	present	VERB
fbem-19722	88	11	another	another	DET
fbem-19722	88	12	significant	significant	ADJ
fbem-19722	88	13	challenge	challenge	NOUN
fbem-19722	88	14	.	.	PUNCT
fbem-19722	89	1	enterprises	enterprise	NOUN
fbem-19722	89	2	may	may	AUX
fbem-19722	89	3	filter	filter	VERB
fbem-19722	89	4	the	the	DET
fbem-19722	89	5	information	information	NOUN
fbem-19722	89	6	provided	provide	VERB
fbem-19722	89	7	to	to	ADP
fbem-19722	89	8	accounting	accounting	NOUN
fbem-19722	89	9	firms	firm	NOUN
fbem-19722	89	10	due	due	ADJ
fbem-19722	89	11	to	to	ADP
fbem-19722	89	12	concerns	concern	NOUN
fbem-19722	89	13	about	about	ADP
fbem-19722	89	14	protecting	protect	VERB
fbem-19722	89	15	trade	trade	NOUN
fbem-19722	89	16	secrets	secret	NOUN
fbem-19722	89	17	or	or	CCONJ
fbem-19722	89	18	avoiding	avoid	VERB
fbem-19722	89	19	negative	negative	ADJ
fbem-19722	89	20	impacts	impact	NOUN
fbem-19722	89	21	.	.	PUNCT
fbem-19722	90	1	this	this	DET
fbem-19722	90	2	filtering	filtering	NOUN
fbem-19722	90	3	may	may	AUX
fbem-19722	90	4	affect	affect	VERB
fbem-19722	90	5	the	the	DET
fbem-19722	90	6	comprehensiveness	comprehensiveness	NOUN
fbem-19722	90	7	and	and	CCONJ
fbem-19722	90	8	accuracy	accuracy	NOUN
fbem-19722	90	9	of	of	ADP
fbem-19722	90	10	audit	audit	NOUN
fbem-19722	90	11	work	work	NOUN
fbem-19722	90	12	.	.	PUNCT
fbem-19722	91	1	insufficiently	insufficiently	ADV
fbem-19722	91	2	transparent	transparent	ADJ
fbem-19722	91	3	information	information	NOUN
fbem-19722	91	4	disclosure	disclosure	NOUN
fbem-19722	91	5	will	will	AUX
fbem-19722	91	6	restrict	restrict	VERB
fbem-19722	91	7	accountants	accountant	NOUN
fbem-19722	91	8	'	'	PART
fbem-19722	91	9	ability	ability	NOUN
fbem-19722	91	10	to	to	PART
fbem-19722	91	11	detect	detect	VERB
fbem-19722	91	12	and	and	CCONJ
fbem-19722	91	13	evaluate	evaluate	VERB
fbem-19722	91	14	issues	issue	NOUN
fbem-19722	91	15	with	with	ADP
fbem-19722	91	16	internal	internal	ADJ
fbem-19722	91	17	control	control	NOUN
fbem-19722	91	18	systems	system	NOUN
fbem-19722	91	19	,	,	PUNCT
fbem-19722	91	20	thereby	thereby	ADV
fbem-19722	91	21	affecting	affect	VERB
fbem-19722	91	22	the	the	DET
fbem-19722	91	23	quality	quality	NOUN
fbem-19722	91	24	and	and	CCONJ
fbem-19722	91	25	reliability	reliability	NOUN
fbem-19722	91	26	of	of	ADP
fbem-19722	91	27	audit	audit	NOUN
fbem-19722	91	28	reports	report	NOUN
fbem-19722	91	29	.	.	PUNCT
fbem-19722	92	1	moreover	moreover	ADV
fbem-19722	92	2	,	,	PUNCT
fbem-19722	92	3	the	the	DET
fbem-19722	92	4	uncertainty	uncertainty	NOUN
fbem-19722	92	5	in	in	ADP
fbem-19722	92	6	the	the	DET
fbem-19722	92	7	external	external	ADJ
fbem-19722	92	8	environment	environment	NOUN
fbem-19722	92	9	also	also	ADV
fbem-19722	92	10	poses	pose	VERB
fbem-19722	92	11	considerable	considerable	ADJ
fbem-19722	92	12	difficulties	difficulty	NOUN
fbem-19722	92	13	for	for	ADP
fbem-19722	92	14	audit	audit	NOUN
fbem-19722	92	15	work	work	NOUN
fbem-19722	92	16	.	.	PUNCT
fbem-19722	93	1	this	this	PRON
fbem-19722	93	2	includes	include	VERB
fbem-19722	93	3	changes	change	NOUN
fbem-19722	93	4	in	in	ADP
fbem-19722	93	5	laws	law	NOUN
fbem-19722	93	6	and	and	CCONJ
fbem-19722	93	7	regulations	regulation	NOUN
fbem-19722	93	8	,	,	PUNCT
fbem-19722	93	9	fluctuations	fluctuation	NOUN
fbem-19722	93	10	in	in	ADP
fbem-19722	93	11	the	the	DET
fbem-19722	93	12	economic	economic	ADJ
fbem-19722	93	13	environment	environment	NOUN
fbem-19722	93	14	,	,	PUNCT
fbem-19722	93	15	and	and	CCONJ
fbem-19722	93	16	technological	technological	ADJ
fbem-19722	93	17	advancements	advancement	NOUN
fbem-19722	93	18	.	.	PUNCT
fbem-19722	94	1	particularly	particularly	ADV
fbem-19722	94	2	in	in	ADP
fbem-19722	94	3	a	a	DET
fbem-19722	94	4	globalized	globalized	ADJ
fbem-19722	94	5	context	context	NOUN
fbem-19722	94	6	,	,	PUNCT
fbem-19722	94	7	multinational	multinational	ADJ
fbem-19722	94	8	enterprises	enterprise	NOUN
fbem-19722	94	9	must	must	AUX
fbem-19722	94	10	comply	comply	VERB
fbem-19722	94	11	with	with	ADP
fbem-19722	94	12	laws	law	NOUN
fbem-19722	94	13	and	and	CCONJ
fbem-19722	94	14	regulations	regulation	NOUN
fbem-19722	94	15	in	in	ADP
fbem-19722	94	16	different	different	ADJ
fbem-19722	94	17	countries	country	NOUN
fbem-19722	94	18	,	,	PUNCT
fbem-19722	94	19	placing	place	VERB
fbem-19722	94	20	higher	high	ADJ
fbem-19722	94	21	demands	demand	NOUN
fbem-19722	94	22	on	on	ADP
fbem-19722	94	23	accounting	accounting	NOUN
fbem-19722	94	24	firms	firm	NOUN
fbem-19722	94	25	'	'	PART
fbem-19722	94	26	audit	audit	NOUN
fbem-19722	94	27	work	work	NOUN
fbem-19722	94	28	.	.	PUNCT
fbem-19722	95	1	additionally	additionally	ADV
fbem-19722	95	2	,	,	PUNCT
fbem-19722	95	3	the	the	DET
fbem-19722	95	4	application	application	NOUN
fbem-19722	95	5	of	of	ADP
fbem-19722	95	6	emerging	emerge	VERB
fbem-19722	95	7	technologies	technology	NOUN
fbem-19722	95	8	such	such	ADJ
fbem-19722	95	9	as	as	ADP
fbem-19722	95	10	big	big	ADJ
fbem-19722	95	11	data	datum	NOUN
fbem-19722	95	12	analysis	analysis	NOUN
fbem-19722	95	13	and	and	CCONJ
fbem-19722	95	14	artificial	artificial	ADJ
fbem-19722	95	15	intelligence	intelligence	NOUN
fbem-19722	95	16	provides	provide	VERB
fbem-19722	95	17	new	new	ADJ
fbem-19722	95	18	tools	tool	NOUN
fbem-19722	95	19	and	and	CCONJ
fbem-19722	95	20	methods	method	NOUN
fbem-19722	95	21	for	for	ADP
fbem-19722	95	22	internal	internal	ADJ
fbem-19722	95	23	control	control	NOUN
fbem-19722	95	24	audits	audits	NOUN
fbem-19722	95	25	,	,	PUNCT
fbem-19722	95	26	but	but	CCONJ
fbem-19722	95	27	also	also	ADV
fbem-19722	95	28	brings	bring	VERB
fbem-19722	95	29	new	new	ADJ
fbem-19722	95	30	requirements	requirement	NOUN
fbem-19722	95	31	for	for	ADP
fbem-19722	95	32	professional	professional	ADJ
fbem-19722	95	33	skills	skill	NOUN
fbem-19722	95	34	.	.	PUNCT
fbem-19722	96	1	the	the	DET
fbem-19722	96	2	key	key	NOUN
fbem-19722	96	3	to	to	ADP
fbem-19722	96	4	addressing	address	VERB
fbem-19722	96	5	these	these	DET
fbem-19722	96	6	challenges	challenge	NOUN
fbem-19722	96	7	lies	lie	VERB
fbem-19722	96	8	in	in	ADP
fbem-19722	96	9	continuously	continuously	ADV
fbem-19722	96	10	enhancing	enhance	VERB
fbem-19722	96	11	the	the	DET
fbem-19722	96	12	professional	professional	ADJ
fbem-19722	96	13	competence	competence	NOUN
fbem-19722	96	14	and	and	CCONJ
fbem-19722	96	15	technical	technical	ADJ
fbem-19722	96	16	capabilities	capability	NOUN
fbem-19722	96	17	of	of	ADP
fbem-19722	96	18	accounting	accounting	NOUN
fbem-19722	96	19	firms	firm	NOUN
fbem-19722	96	20	.	.	PUNCT
fbem-19722	97	1	strengthening	strengthen	VERB
fbem-19722	97	2	communication	communication	NOUN
fbem-19722	97	3	with	with	ADP
fbem-19722	97	4	enterprises	enterprise	NOUN
fbem-19722	97	5	,	,	PUNCT
fbem-19722	97	6	promoting	promote	VERB
fbem-19722	97	7	more	more	ADV
fbem-19722	97	8	transparent	transparent	ADJ
fbem-19722	97	9	information	information	NOUN
fbem-19722	97	10	disclosure	disclosure	NOUN
fbem-19722	97	11	,	,	PUNCT
fbem-19722	97	12	and	and	CCONJ
fbem-19722	97	13	keeping	keep	VERB
fbem-19722	97	14	pace	pace	NOUN
fbem-19722	97	15	with	with	ADP
fbem-19722	97	16	changes	change	NOUN
fbem-19722	97	17	in	in	ADP
fbem-19722	97	18	the	the	DET
fbem-19722	97	19	external	external	ADJ
fbem-19722	97	20	environment	environment	NOUN
fbem-19722	97	21	by	by	ADP
fbem-19722	97	22	flexibly	flexibly	ADV
fbem-19722	97	23	adjusting	adjust	VERB
fbem-19722	97	24	audit	audit	NOUN
fbem-19722	97	25	strategies	strategy	NOUN
fbem-19722	97	26	and	and	CCONJ
fbem-19722	97	27	methods	method	NOUN
fbem-19722	97	28	will	will	AUX
fbem-19722	97	29	be	be	AUX
fbem-19722	97	30	crucial	crucial	ADJ
fbem-19722	97	31	ways	way	NOUN
fbem-19722	97	32	to	to	PART
fbem-19722	97	33	improve	improve	VERB
fbem-19722	97	34	the	the	DET
fbem-19722	97	35	quality	quality	NOUN
fbem-19722	97	36	of	of	ADP
fbem-19722	97	37	internal	internal	ADJ
fbem-19722	97	38	control	control	NOUN
fbem-19722	97	39	audit	audit	NOUN
fbem-19722	97	40	work	work	NOUN
fbem-19722	97	41	.	.	PUNCT
fbem-19722	98	1	furthermore	furthermore	ADV
fbem-19722	98	2	,	,	PUNCT
fbem-19722	98	3	accounting	accounting	NOUN
fbem-19722	98	4	firms	firm	NOUN
fbem-19722	98	5	should	should	AUX
fbem-19722	98	6	enhance	enhance	VERB
fbem-19722	98	7	internal	internal	ADJ
fbem-19722	98	8	training	training	NOUN
fbem-19722	98	9	to	to	PART
fbem-19722	98	10	improve	improve	VERB
fbem-19722	98	11	audit	audit	NOUN
fbem-19722	98	12	personnel	personnel	NOUN
fbem-19722	98	13	's	's	PART
fbem-19722	98	14	mastery	mastery	NOUN
fbem-19722	98	15	of	of	ADP
fbem-19722	98	16	new	new	ADJ
fbem-19722	98	17	technologies	technology	NOUN
fbem-19722	98	18	to	to	PART
fbem-19722	98	19	cope	cope	VERB
fbem-19722	98	20	with	with	ADP
fbem-19722	98	21	new	new	ADJ
fbem-19722	98	22	challenges	challenge	NOUN
fbem-19722	98	23	in	in	ADP
fbem-19722	98	24	internal	internal	ADJ
fbem-19722	98	25	control	control	NOUN
fbem-19722	98	26	system	system	NOUN
fbem-19722	98	27	assessments	assessment	NOUN
fbem-19722	98	28	.	.	PUNCT
fbem-19722	99	1	5	5	X
fbem-19722	99	2	.	.	PUNCT
fbem-19722	99	3	strategies	strategy	NOUN
fbem-19722	99	4	and	and	CCONJ
fbem-19722	99	5	suggestions	suggestion	NOUN
fbem-19722	99	6	for	for	ADP
fbem-19722	99	7	enhancing	enhance	VERB
fbem-19722	99	8	the	the	DET
fbem-19722	99	9	rationality	rationality	NOUN
fbem-19722	99	10	of	of	ADP
fbem-19722	99	11	assurance	assurance	NOUN
fbem-19722	99	12	5.1	5.1	NUM
fbem-19722	99	13	.	.	PUNCT
fbem-19722	100	1	measures	measure	NOUN
fbem-19722	100	2	to	to	PART
fbem-19722	100	3	strengthen	strengthen	VERB
fbem-19722	100	4	independence	independence	NOUN
fbem-19722	100	5	and	and	CCONJ
fbem-19722	100	6	objectivity	objectivity	NOUN
fbem-19722	100	7	in	in	ADP
fbem-19722	100	8	the	the	DET
fbem-19722	100	9	consideration	consideration	NOUN
fbem-19722	100	10	of	of	ADP
fbem-19722	100	11	the	the	DET
fbem-19722	100	12	process	process	NOUN
fbem-19722	100	13	of	of	ADP
fbem-19722	100	14	auditing	auditing	NOUN
fbem-19722	100	15	firm	firm	NOUN
fbem-19722	100	16	's	's	PART
fbem-19722	100	17	verification	verification	NOUN
fbem-19722	100	18	of	of	ADP
fbem-19722	100	19	corporate	corporate	ADJ
fbem-19722	100	20	internal	internal	ADJ
fbem-19722	100	21	control	control	NOUN
fbem-19722	100	22	reports	report	NOUN
fbem-19722	100	23	,	,	PUNCT
fbem-19722	100	24	enhancing	enhance	VERB
fbem-19722	100	25	independence	independence	NOUN
fbem-19722	100	26	and	and	CCONJ
fbem-19722	100	27	objectivity	objectivity	NOUN
fbem-19722	100	28	is	be	AUX
fbem-19722	100	29	not	not	PART
fbem-19722	100	30	only	only	ADV
fbem-19722	100	31	pivotal	pivotal	ADJ
fbem-19722	100	32	in	in	ADP
fbem-19722	100	33	elevating	elevate	VERB
fbem-19722	100	34	the	the	DET
fbem-19722	100	35	quality	quality	NOUN
fbem-19722	100	36	of	of	ADP
fbem-19722	100	37	audit	audit	NOUN
fbem-19722	100	38	,	,	PUNCT
fbem-19722	100	39	but	but	CCONJ
fbem-19722	100	40	also	also	ADV
fbem-19722	100	41	serves	serve	VERB
fbem-19722	100	42	as	as	ADP
fbem-19722	100	43	the	the	DET
fbem-19722	100	44	cornerstone	cornerstone	NOUN
fbem-19722	100	45	in	in	ADP
fbem-19722	100	46	ensuring	ensure	VERB
fbem-19722	100	47	the	the	DET
fbem-19722	100	48	fairness	fairness	NOUN
fbem-19722	100	49	of	of	ADP
fbem-19722	100	50	audit	audit	NOUN
fbem-19722	100	51	outcomes	outcome	NOUN
fbem-19722	100	52	.	.	PUNCT
fbem-19722	101	1	the	the	DET
fbem-19722	101	2	absence	absence	NOUN
fbem-19722	101	3	of	of	ADP
fbem-19722	101	4	independence	independence	NOUN
fbem-19722	101	5	and	and	CCONJ
fbem-19722	101	6	objectivity	objectivity	NOUN
fbem-19722	101	7	may	may	AUX
fbem-19722	101	8	lead	lead	VERB
fbem-19722	101	9	to	to	ADP
fbem-19722	101	10	the	the	DET
fbem-19722	101	11	reliability	reliability	NOUN
fbem-19722	101	12	of	of	ADP
fbem-19722	101	13	audit	audit	NOUN
fbem-19722	101	14	conclusions	conclusion	NOUN
fbem-19722	101	15	being	be	AUX
fbem-19722	101	16	questioned	question	VERB
fbem-19722	101	17	,	,	PUNCT
fbem-19722	101	18	thereby	thereby	ADV
fbem-19722	101	19	impacting	impact	VERB
fbem-19722	101	20	the	the	DET
fbem-19722	101	21	professional	professional	ADJ
fbem-19722	101	22	reputation	reputation	NOUN
fbem-19722	101	23	of	of	ADP
fbem-19722	101	24	the	the	DET
fbem-19722	101	25	firm	firm	NOUN
fbem-19722	101	26	and	and	CCONJ
fbem-19722	101	27	the	the	DET
fbem-19722	101	28	business	business	NOUN
fbem-19722	101	29	decisions	decision	NOUN
fbem-19722	101	30	of	of	ADP
fbem-19722	101	31	clients	client	NOUN
fbem-19722	101	32	.	.	PUNCT
fbem-19722	102	1	thus	thus	ADV
fbem-19722	102	2	,	,	PUNCT
fbem-19722	102	3	taking	take	VERB
fbem-19722	102	4	effective	effective	ADJ
fbem-19722	102	5	measures	measure	NOUN
fbem-19722	102	6	to	to	PART
fbem-19722	102	7	strengthen	strengthen	VERB
fbem-19722	102	8	these	these	DET
fbem-19722	102	9	aspects	aspect	NOUN
fbem-19722	102	10	is	be	AUX
fbem-19722	102	11	crucial	crucial	ADJ
fbem-19722	102	12	for	for	ADP
fbem-19722	102	13	auditing	auditing	NOUN
fbem-19722	102	14	firms	firm	NOUN
fbem-19722	102	15	.	.	PUNCT
fbem-19722	103	1	to	to	PART
fbem-19722	103	2	safeguard	safeguard	VERB
fbem-19722	103	3	independence	independence	NOUN
fbem-19722	103	4	,	,	PUNCT
fbem-19722	103	5	firms	firm	NOUN
fbem-19722	103	6	should	should	AUX
fbem-19722	103	7	ensure	ensure	VERB
fbem-19722	103	8	that	that	SCONJ
fbem-19722	103	9	their	their	PRON
fbem-19722	103	10	audit	audit	NOUN
fbem-19722	103	11	services	service	NOUN
fbem-19722	103	12	are	be	AUX
fbem-19722	103	13	not	not	PART
fbem-19722	103	14	influenced	influence	VERB
fbem-19722	103	15	by	by	ADP
fbem-19722	103	16	external	external	ADJ
fbem-19722	103	17	pressures	pressure	NOUN
fbem-19722	103	18	,	,	PUNCT
fbem-19722	103	19	including	include	VERB
fbem-19722	103	20	but	but	CCONJ
fbem-19722	103	21	not	not	PART
fbem-19722	103	22	limited	limit	VERB
fbem-19722	103	23	to	to	ADP
fbem-19722	103	24	economic	economic	ADJ
fbem-19722	103	25	pressures	pressure	NOUN
fbem-19722	103	26	or	or	CCONJ
fbem-19722	103	27	relational	relational	ADJ
fbem-19722	103	28	pressures	pressure	NOUN
fbem-19722	103	29	from	from	ADP
fbem-19722	103	30	clients	client	NOUN
fbem-19722	103	31	.	.	PUNCT
fbem-19722	104	1	this	this	PRON
fbem-19722	104	2	necessitates	necessitate	VERB
fbem-19722	104	3	firms	firm	NOUN
fbem-19722	104	4	to	to	PART
fbem-19722	104	5	rigorously	rigorously	ADV
fbem-19722	104	6	assess	assess	VERB
fbem-19722	104	7	their	their	PRON
fbem-19722	104	8	relationships	relationship	NOUN
fbem-19722	104	9	with	with	ADP
fbem-19722	104	10	clients	client	NOUN
fbem-19722	104	11	when	when	SCONJ
fbem-19722	104	12	taking	take	VERB
fbem-19722	104	13	on	on	ADP
fbem-19722	104	14	engagements	engagement	NOUN
fbem-19722	104	15	,	,	PUNCT
fbem-19722	104	16	avoiding	avoid	VERB
fbem-19722	104	17	any	any	DET
fbem-19722	104	18	potential	potential	ADJ
fbem-19722	104	19	conflicts	conflict	NOUN
fbem-19722	104	20	of	of	ADP
fbem-19722	104	21	interest	interest	NOUN
fbem-19722	104	22	that	that	PRON
fbem-19722	104	23	may	may	AUX
fbem-19722	104	24	affect	affect	VERB
fbem-19722	104	25	independent	independent	ADJ
fbem-19722	104	26	judgment	judgment	NOUN
fbem-19722	104	27	.	.	PUNCT
fbem-19722	105	1	simultaneously	simultaneously	ADV
fbem-19722	105	2	,	,	PUNCT
fbem-19722	105	3	the	the	DET
fbem-19722	105	4	establishment	establishment	NOUN
fbem-19722	105	5	of	of	ADP
fbem-19722	105	6	robust	robust	ADJ
fbem-19722	105	7	internal	internal	ADJ
fbem-19722	105	8	management	management	NOUN
fbem-19722	105	9	systems	system	NOUN
fbem-19722	105	10	is	be	AUX
fbem-19722	105	11	paramount	paramount	ADJ
fbem-19722	105	12	.	.	PUNCT
fbem-19722	106	1	firms	firm	NOUN
fbem-19722	106	2	should	should	AUX
fbem-19722	106	3	establish	establish	VERB
fbem-19722	106	4	a	a	DET
fbem-19722	106	5	sound	sound	ADJ
fbem-19722	106	6	internal	internal	ADJ
fbem-19722	106	7	monitoring	monitoring	NOUN
fbem-19722	106	8	system	system	NOUN
fbem-19722	106	9	to	to	PART
fbem-19722	106	10	ensure	ensure	VERB
fbem-19722	106	11	that	that	SCONJ
fbem-19722	106	12	each	each	DET
fbem-19722	106	13	audit	audit	NOUN
fbem-19722	106	14	engagement	engagement	NOUN
fbem-19722	106	15	is	be	AUX
fbem-19722	106	16	conducted	conduct	VERB
fbem-19722	106	17	in	in	ADP
fbem-19722	106	18	an	an	DET
fbem-19722	106	19	environment	environment	NOUN
fbem-19722	106	20	of	of	ADP
fbem-19722	106	21	independence	independence	NOUN
fbem-19722	106	22	and	and	CCONJ
fbem-19722	106	23	impartiality	impartiality	NOUN
fbem-19722	106	24	.	.	PUNCT
fbem-19722	107	1	in	in	ADP
fbem-19722	107	2	enhancing	enhance	VERB
fbem-19722	107	3	objectivity	objectivity	NOUN
fbem-19722	107	4	,	,	PUNCT
fbem-19722	107	5	auditing	auditing	NOUN
fbem-19722	107	6	firms	firm	NOUN
fbem-19722	107	7	need	need	VERB
fbem-19722	107	8	to	to	PART
fbem-19722	107	9	continuously	continuously	ADV
fbem-19722	107	10	improve	improve	VERB
fbem-19722	107	11	the	the	DET
fbem-19722	107	12	business	business	NOUN
fbem-19722	107	13	capabilities	capability	NOUN
fbem-19722	107	14	and	and	CCONJ
fbem-19722	107	15	professional	professional	ADJ
fbem-19722	107	16	judgment	judgment	NOUN
fbem-19722	107	17	of	of	ADP
fbem-19722	107	18	their	their	PRON
fbem-19722	107	19	professional	professional	ADJ
fbem-19722	107	20	teams	team	NOUN
fbem-19722	107	21	.	.	PUNCT
fbem-19722	108	1	through	through	ADP
fbem-19722	108	2	ongoing	ongoing	ADJ
fbem-19722	108	3	professional	professional	ADJ
fbem-19722	108	4	training	training	NOUN
fbem-19722	108	5	and	and	CCONJ
fbem-19722	108	6	accumulation	accumulation	NOUN
fbem-19722	108	7	of	of	ADP
fbem-19722	108	8	practical	practical	ADJ
fbem-19722	108	9	experience	experience	NOUN
fbem-19722	108	10	,	,	PUNCT
fbem-19722	108	11	auditors	auditor	NOUN
fbem-19722	108	12	should	should	AUX
fbem-19722	108	13	be	be	AUX
fbem-19722	108	14	able	able	ADJ
fbem-19722	108	15	182	182	NUM
fbem-19722	108	16	to	to	PART
fbem-19722	108	17	accurately	accurately	ADV
fbem-19722	108	18	understand	understand	VERB
fbem-19722	108	19	and	and	CCONJ
fbem-19722	108	20	assess	assess	VERB
fbem-19722	108	21	the	the	DET
fbem-19722	108	22	effectiveness	effectiveness	NOUN
fbem-19722	108	23	of	of	ADP
fbem-19722	108	24	internal	internal	ADJ
fbem-19722	108	25	control	control	NOUN
fbem-19722	108	26	systems	system	NOUN
fbem-19722	108	27	.	.	PUNCT
fbem-19722	109	1	furthermore	furthermore	ADV
fbem-19722	109	2	,	,	PUNCT
fbem-19722	109	3	ensuring	ensure	VERB
fbem-19722	109	4	objectivity	objectivity	NOUN
fbem-19722	109	5	requires	require	VERB
fbem-19722	109	6	firms	firm	NOUN
fbem-19722	109	7	to	to	PART
fbem-19722	109	8	establish	establish	VERB
fbem-19722	109	9	a	a	DET
fbem-19722	109	10	set	set	NOUN
fbem-19722	109	11	of	of	ADP
fbem-19722	109	12	scientific	scientific	ADJ
fbem-19722	109	13	and	and	CCONJ
fbem-19722	109	14	rational	rational	ADJ
fbem-19722	109	15	audit	audit	NOUN
fbem-19722	109	16	methods	method	NOUN
fbem-19722	109	17	and	and	CCONJ
fbem-19722	109	18	procedures	procedure	NOUN
fbem-19722	109	19	,	,	PUNCT
fbem-19722	109	20	ensuring	ensure	VERB
fbem-19722	109	21	that	that	SCONJ
fbem-19722	109	22	audit	audit	NOUN
fbem-19722	109	23	work	work	NOUN
fbem-19722	109	24	follows	follow	VERB
fbem-19722	109	25	uniform	uniform	ADJ
fbem-19722	109	26	standards	standard	NOUN
fbem-19722	109	27	and	and	CCONJ
fbem-19722	109	28	minimizes	minimize	VERB
fbem-19722	109	29	subjective	subjective	ADJ
fbem-19722	109	30	influences	influence	NOUN
fbem-19722	109	31	.	.	PUNCT
fbem-19722	110	1	in	in	ADP
fbem-19722	110	2	addition	addition	NOUN
fbem-19722	110	3	to	to	ADP
fbem-19722	110	4	the	the	DET
fbem-19722	110	5	above	above	ADJ
fbem-19722	110	6	measures	measure	NOUN
fbem-19722	110	7	,	,	PUNCT
fbem-19722	110	8	enhancing	enhance	VERB
fbem-19722	110	9	communication	communication	NOUN
fbem-19722	110	10	with	with	ADP
fbem-19722	110	11	clients	client	NOUN
fbem-19722	110	12	is	be	AUX
fbem-19722	110	13	also	also	ADV
fbem-19722	110	14	an	an	DET
fbem-19722	110	15	effective	effective	ADJ
fbem-19722	110	16	strategy	strategy	NOUN
fbem-19722	110	17	to	to	PART
fbem-19722	110	18	improve	improve	VERB
fbem-19722	110	19	independence	independence	NOUN
fbem-19722	110	20	and	and	CCONJ
fbem-19722	110	21	objectivity	objectivity	NOUN
fbem-19722	110	22	.	.	PUNCT
fbem-19722	111	1	regular	regular	ADJ
fbem-19722	111	2	communication	communication	NOUN
fbem-19722	111	3	with	with	ADP
fbem-19722	111	4	clients	client	NOUN
fbem-19722	111	5	on	on	ADP
fbem-19722	111	6	the	the	DET
fbem-19722	111	7	construction	construction	NOUN
fbem-19722	111	8	and	and	CCONJ
fbem-19722	111	9	maintenance	maintenance	NOUN
fbem-19722	111	10	of	of	ADP
fbem-19722	111	11	internal	internal	ADJ
fbem-19722	111	12	control	control	NOUN
fbem-19722	111	13	systems	system	NOUN
fbem-19722	111	14	not	not	PART
fbem-19722	111	15	only	only	ADV
fbem-19722	111	16	enhances	enhance	VERB
fbem-19722	111	17	mutual	mutual	ADJ
fbem-19722	111	18	understanding	understanding	NOUN
fbem-19722	111	19	and	and	CCONJ
fbem-19722	111	20	trust	trust	NOUN
fbem-19722	111	21	but	but	CCONJ
fbem-19722	111	22	also	also	ADV
fbem-19722	111	23	helps	helps	AUX
fbem-19722	111	24	identify	identify	VERB
fbem-19722	111	25	and	and	CCONJ
fbem-19722	111	26	address	address	VERB
fbem-19722	111	27	potential	potential	ADJ
fbem-19722	111	28	issues	issue	NOUN
fbem-19722	111	29	that	that	PRON
fbem-19722	111	30	may	may	AUX
fbem-19722	111	31	affect	affect	VERB
fbem-19722	111	32	the	the	DET
fbem-19722	111	33	quality	quality	NOUN
fbem-19722	111	34	of	of	ADP
fbem-19722	111	35	internal	internal	ADJ
fbem-19722	111	36	control	control	NOUN
fbem-19722	111	37	report	report	NOUN
fbem-19722	111	38	audits	audits	NOUN
fbem-19722	111	39	at	at	ADP
fbem-19722	111	40	an	an	DET
fbem-19722	111	41	early	early	ADJ
fbem-19722	111	42	stage	stage	NOUN
fbem-19722	111	43	.	.	PUNCT
fbem-19722	112	1	5.2	5.2	NUM
fbem-19722	112	2	.	.	PUNCT
fbem-19722	112	3	enhancing	enhance	VERB
fbem-19722	112	4	the	the	DET
fbem-19722	112	5	ability	ability	NOUN
fbem-19722	112	6	of	of	ADP
fbem-19722	112	7	professional	professional	ADJ
fbem-19722	112	8	judgment	judgment	NOUN
fbem-19722	112	9	elevating	elevate	VERB
fbem-19722	112	10	the	the	DET
fbem-19722	112	11	capability	capability	NOUN
fbem-19722	112	12	of	of	ADP
fbem-19722	112	13	accounting	accounting	NOUN
fbem-19722	112	14	firms	firm	NOUN
fbem-19722	112	15	in	in	ADP
fbem-19722	112	16	exercising	exercise	VERB
fbem-19722	112	17	professional	professional	ADJ
fbem-19722	112	18	judgment	judgment	NOUN
fbem-19722	112	19	during	during	ADP
fbem-19722	112	20	the	the	DET
fbem-19722	112	21	process	process	NOUN
fbem-19722	112	22	of	of	ADP
fbem-19722	112	23	auditing	audit	VERB
fbem-19722	112	24	internal	internal	ADJ
fbem-19722	112	25	control	control	PROPN
fbem-19722	112	26	reports	report	NOUN
fbem-19722	112	27	within	within	ADP
fbem-19722	112	28	businesses	business	NOUN
fbem-19722	112	29	is	be	AUX
fbem-19722	112	30	a	a	DET
fbem-19722	112	31	pivotal	pivotal	ADJ
fbem-19722	112	32	factor	factor	NOUN
fbem-19722	112	33	in	in	ADP
fbem-19722	112	34	ensuring	ensure	VERB
fbem-19722	112	35	audit	audit	NOUN
fbem-19722	112	36	quality	quality	NOUN
fbem-19722	112	37	and	and	CCONJ
fbem-19722	112	38	enhancing	enhance	VERB
fbem-19722	112	39	industry	industry	NOUN
fbem-19722	112	40	trustworthiness	trustworthiness	NOUN
fbem-19722	112	41	.	.	PUNCT
fbem-19722	113	1	in	in	ADP
fbem-19722	113	2	this	this	DET
fbem-19722	113	3	endeavor	endeavor	NOUN
fbem-19722	113	4	,	,	PUNCT
fbem-19722	113	5	enhancing	enhance	VERB
fbem-19722	113	6	the	the	DET
fbem-19722	113	7	capability	capability	NOUN
fbem-19722	113	8	of	of	ADP
fbem-19722	113	9	professional	professional	ADJ
fbem-19722	113	10	judgment	judgment	NOUN
fbem-19722	113	11	requires	require	VERB
fbem-19722	113	12	not	not	PART
fbem-19722	113	13	only	only	ADV
fbem-19722	113	14	continuous	continuous	ADJ
fbem-19722	113	15	optimization	optimization	NOUN
fbem-19722	113	16	of	of	ADP
fbem-19722	113	17	existing	exist	VERB
fbem-19722	113	18	audit	audit	NOUN
fbem-19722	113	19	methodologies	methodology	NOUN
fbem-19722	113	20	and	and	CCONJ
fbem-19722	113	21	tools	tool	NOUN
fbem-19722	113	22	by	by	ADP
fbem-19722	113	23	accounting	accounting	NOUN
fbem-19722	113	24	firms	firm	NOUN
fbem-19722	113	25	but	but	CCONJ
fbem-19722	113	26	also	also	ADV
fbem-19722	113	27	a	a	DET
fbem-19722	113	28	profound	profound	ADJ
fbem-19722	113	29	understanding	understanding	NOUN
fbem-19722	113	30	and	and	CCONJ
fbem-19722	113	31	adaptation	adaptation	NOUN
fbem-19722	113	32	to	to	ADP
fbem-19722	113	33	the	the	DET
fbem-19722	113	34	everchanging	everchanging	NOUN
fbem-19722	113	35	business	business	NOUN
fbem-19722	113	36	environment	environment	NOUN
fbem-19722	113	37	and	and	CCONJ
fbem-19722	113	38	technological	technological	ADJ
fbem-19722	113	39	advancements	advancement	NOUN
fbem-19722	113	40	.	.	PUNCT
fbem-19722	114	1	on	on	ADP
fbem-19722	114	2	one	one	NUM
fbem-19722	114	3	hand	hand	NOUN
fbem-19722	114	4	,	,	PUNCT
fbem-19722	114	5	the	the	DET
fbem-19722	114	6	capability	capability	NOUN
fbem-19722	114	7	of	of	ADP
fbem-19722	114	8	professional	professional	ADJ
fbem-19722	114	9	judgment	judgment	NOUN
fbem-19722	114	10	demands	demand	VERB
fbem-19722	114	11	auditors	auditor	NOUN
fbem-19722	114	12	to	to	PART
fbem-19722	114	13	possess	possess	VERB
fbem-19722	114	14	profound	profound	ADJ
fbem-19722	114	15	theoretical	theoretical	ADJ
fbem-19722	114	16	knowledge	knowledge	NOUN
fbem-19722	114	17	and	and	CCONJ
fbem-19722	114	18	extensive	extensive	ADJ
fbem-19722	114	19	practical	practical	ADJ
fbem-19722	114	20	experience	experience	NOUN
fbem-19722	114	21	.	.	PUNCT
fbem-19722	115	1	in	in	ADP
fbem-19722	115	2	complex	complex	ADJ
fbem-19722	115	3	business	business	NOUN
fbem-19722	115	4	transactions	transaction	NOUN
fbem-19722	115	5	,	,	PUNCT
fbem-19722	115	6	reliance	reliance	NOUN
fbem-19722	115	7	solely	solely	ADV
fbem-19722	115	8	on	on	ADP
fbem-19722	115	9	statutes	statute	NOUN
fbem-19722	115	10	and	and	CCONJ
fbem-19722	115	11	regulations	regulation	NOUN
fbem-19722	115	12	falls	fall	VERB
fbem-19722	115	13	short	short	ADJ
fbem-19722	115	14	;	;	PUNCT
fbem-19722	115	15	auditors	auditor	NOUN
fbem-19722	115	16	need	need	VERB
fbem-19722	115	17	to	to	PART
fbem-19722	115	18	exercise	exercise	VERB
fbem-19722	115	19	appropriate	appropriate	ADJ
fbem-19722	115	20	judgment	judgment	NOUN
fbem-19722	115	21	based	base	VERB
fbem-19722	115	22	on	on	ADP
fbem-19722	115	23	their	their	PRON
fbem-19722	115	24	professional	professional	ADJ
fbem-19722	115	25	knowledge	knowledge	NOUN
fbem-19722	115	26	and	and	CCONJ
fbem-19722	115	27	experience	experience	NOUN
fbem-19722	115	28	.	.	PUNCT
fbem-19722	116	1	this	this	PRON
fbem-19722	116	2	entails	entail	VERB
fbem-19722	116	3	not	not	PART
fbem-19722	116	4	only	only	ADV
fbem-19722	116	5	accurate	accurate	ADJ
fbem-19722	116	6	interpretation	interpretation	NOUN
fbem-19722	116	7	of	of	ADP
fbem-19722	116	8	financial	financial	ADJ
fbem-19722	116	9	accounting	accounting	NOUN
fbem-19722	116	10	standards	standard	NOUN
fbem-19722	116	11	but	but	CCONJ
fbem-19722	116	12	also	also	ADV
fbem-19722	116	13	a	a	DET
fbem-19722	116	14	deep	deep	ADJ
fbem-19722	116	15	understanding	understanding	NOUN
fbem-19722	116	16	of	of	ADP
fbem-19722	116	17	enterprise	enterprise	NOUN
fbem-19722	116	18	operations	operation	NOUN
fbem-19722	116	19	,	,	PUNCT
fbem-19722	116	20	industry	industry	NOUN
fbem-19722	116	21	specifics	specific	NOUN
fbem-19722	116	22	,	,	PUNCT
fbem-19722	116	23	market	market	NOUN
fbem-19722	116	24	fluctuations	fluctuation	NOUN
fbem-19722	116	25	,	,	PUNCT
fbem-19722	116	26	and	and	CCONJ
fbem-19722	116	27	other	other	ADJ
fbem-19722	116	28	relevant	relevant	ADJ
fbem-19722	116	29	aspects	aspect	NOUN
fbem-19722	116	30	.	.	PUNCT
fbem-19722	117	1	thus	thus	ADV
fbem-19722	117	2	,	,	PUNCT
fbem-19722	117	3	continual	continual	ADJ
fbem-19722	117	4	enhancement	enhancement	NOUN
fbem-19722	117	5	of	of	ADP
fbem-19722	117	6	auditors	auditor	NOUN
fbem-19722	117	7	'	'	PART
fbem-19722	117	8	professional	professional	ADJ
fbem-19722	117	9	competence	competence	NOUN
fbem-19722	117	10	and	and	CCONJ
fbem-19722	117	11	business	business	NOUN
fbem-19722	117	12	acumen	acuman	NOUN
fbem-19722	117	13	is	be	AUX
fbem-19722	117	14	a	a	DET
fbem-19722	117	15	prerequisite	prerequisite	NOUN
fbem-19722	117	16	for	for	ADP
fbem-19722	117	17	improving	improve	VERB
fbem-19722	117	18	the	the	DET
fbem-19722	117	19	capability	capability	NOUN
fbem-19722	117	20	of	of	ADP
fbem-19722	117	21	professional	professional	ADJ
fbem-19722	117	22	judgment	judgment	NOUN
fbem-19722	117	23	.	.	PUNCT
fbem-19722	118	1	on	on	ADP
fbem-19722	118	2	the	the	DET
fbem-19722	118	3	other	other	ADJ
fbem-19722	118	4	hand	hand	NOUN
fbem-19722	118	5	,	,	PUNCT
fbem-19722	118	6	in	in	ADP
fbem-19722	118	7	the	the	DET
fbem-19722	118	8	face	face	NOUN
fbem-19722	118	9	of	of	ADP
fbem-19722	118	10	increasingly	increasingly	ADV
fbem-19722	118	11	complex	complex	ADJ
fbem-19722	118	12	business	business	NOUN
fbem-19722	118	13	environments	environment	NOUN
fbem-19722	118	14	and	and	CCONJ
fbem-19722	118	15	rapid	rapid	ADJ
fbem-19722	118	16	advancements	advancement	NOUN
fbem-19722	118	17	in	in	ADP
fbem-19722	118	18	information	information	NOUN
fbem-19722	118	19	technology	technology	NOUN
fbem-19722	118	20	,	,	PUNCT
fbem-19722	118	21	auditors	auditor	NOUN
fbem-19722	118	22	need	need	VERB
fbem-19722	118	23	to	to	PART
fbem-19722	118	24	master	master	VERB
fbem-19722	118	25	new	new	ADJ
fbem-19722	118	26	audit	audit	NOUN
fbem-19722	118	27	tools	tool	NOUN
fbem-19722	118	28	and	and	CCONJ
fbem-19722	118	29	technologies	technology	NOUN
fbem-19722	118	30	such	such	ADJ
fbem-19722	118	31	as	as	ADP
fbem-19722	118	32	big	big	ADJ
fbem-19722	118	33	data	datum	NOUN
fbem-19722	118	34	analysis	analysis	NOUN
fbem-19722	118	35	,	,	PUNCT
fbem-19722	118	36	cloud	cloud	NOUN
fbem-19722	118	37	computing	computing	NOUN
fbem-19722	118	38	,	,	PUNCT
fbem-19722	118	39	and	and	CCONJ
fbem-19722	118	40	artificial	artificial	ADJ
fbem-19722	118	41	intelligence	intelligence	NOUN
fbem-19722	118	42	to	to	PART
fbem-19722	118	43	enhance	enhance	VERB
fbem-19722	118	44	their	their	PRON
fbem-19722	118	45	understanding	understanding	NOUN
fbem-19722	118	46	and	and	CCONJ
fbem-19722	118	47	evaluation	evaluation	NOUN
fbem-19722	118	48	capabilities	capability	NOUN
fbem-19722	118	49	of	of	ADP
fbem-19722	118	50	internal	internal	ADJ
fbem-19722	118	51	controls	control	NOUN
fbem-19722	118	52	within	within	ADP
fbem-19722	118	53	enterprises	enterprise	NOUN
fbem-19722	118	54	.	.	PUNCT
fbem-19722	119	1	these	these	DET
fbem-19722	119	2	technologies	technology	NOUN
fbem-19722	119	3	not	not	PART
fbem-19722	119	4	only	only	ADV
fbem-19722	119	5	assist	assist	VERB
fbem-19722	119	6	auditors	auditor	NOUN
fbem-19722	119	7	in	in	ADP
fbem-19722	119	8	efficiently	efficiently	ADV
fbem-19722	119	9	handling	handle	VERB
fbem-19722	119	10	and	and	CCONJ
fbem-19722	119	11	analyzing	analyze	VERB
fbem-19722	119	12	large	large	ADJ
fbem-19722	119	13	volumes	volume	NOUN
fbem-19722	119	14	of	of	ADP
fbem-19722	119	15	data	datum	NOUN
fbem-19722	119	16	but	but	CCONJ
fbem-19722	119	17	also	also	ADV
fbem-19722	119	18	enhance	enhance	VERB
fbem-19722	119	19	the	the	DET
fbem-19722	119	20	accuracy	accuracy	NOUN
fbem-19722	119	21	and	and	CCONJ
fbem-19722	119	22	effectiveness	effectiveness	NOUN
fbem-19722	119	23	of	of	ADP
fbem-19722	119	24	audits	audits	NOUN
fbem-19722	119	25	to	to	ADP
fbem-19722	119	26	a	a	DET
fbem-19722	119	27	certain	certain	ADJ
fbem-19722	119	28	extent	extent	NOUN
fbem-19722	119	29	.	.	PUNCT
fbem-19722	120	1	for	for	ADP
fbem-19722	120	2	instance	instance	NOUN
fbem-19722	120	3	,	,	PUNCT
fbem-19722	120	4	through	through	ADP
fbem-19722	120	5	big	big	ADJ
fbem-19722	120	6	data	datum	NOUN
fbem-19722	120	7	analysis	analysis	NOUN
fbem-19722	120	8	,	,	PUNCT
fbem-19722	120	9	auditors	auditor	NOUN
fbem-19722	120	10	can	can	AUX
fbem-19722	120	11	more	more	ADV
fbem-19722	120	12	easily	easily	ADV
fbem-19722	120	13	identify	identify	VERB
fbem-19722	120	14	abnormal	abnormal	ADJ
fbem-19722	120	15	transactions	transaction	NOUN
fbem-19722	120	16	and	and	CCONJ
fbem-19722	120	17	potential	potential	ADJ
fbem-19722	120	18	risk	risk	NOUN
fbem-19722	120	19	points	point	NOUN
fbem-19722	120	20	,	,	PUNCT
fbem-19722	120	21	thus	thus	ADV
fbem-19722	120	22	making	make	VERB
fbem-19722	120	23	more	more	ADV
fbem-19722	120	24	precise	precise	ADJ
fbem-19722	120	25	professional	professional	ADJ
fbem-19722	120	26	judgments	judgment	NOUN
fbem-19722	120	27	.	.	PUNCT
fbem-19722	121	1	furthermore	furthermore	ADV
fbem-19722	121	2	,	,	PUNCT
fbem-19722	121	3	enhancing	enhance	VERB
fbem-19722	121	4	the	the	DET
fbem-19722	121	5	capability	capability	NOUN
fbem-19722	121	6	of	of	ADP
fbem-19722	121	7	professional	professional	ADJ
fbem-19722	121	8	judgment	judgment	NOUN
fbem-19722	121	9	also	also	ADV
fbem-19722	121	10	requires	require	VERB
fbem-19722	121	11	accounting	accounting	NOUN
fbem-19722	121	12	firms	firm	NOUN
fbem-19722	121	13	to	to	PART
fbem-19722	121	14	establish	establish	VERB
fbem-19722	121	15	and	and	CCONJ
fbem-19722	121	16	improve	improve	VERB
fbem-19722	121	17	internal	internal	ADJ
fbem-19722	121	18	training	training	NOUN
fbem-19722	121	19	and	and	CCONJ
fbem-19722	121	20	continuing	continue	VERB
fbem-19722	121	21	education	education	NOUN
fbem-19722	121	22	mechanisms	mechanism	NOUN
fbem-19722	121	23	[	[	X
fbem-19722	121	24	5	5	NUM
fbem-19722	121	25	]	]	PUNCT
fbem-19722	121	26	.	.	PUNCT
fbem-19722	122	1	through	through	ADP
fbem-19722	122	2	regular	regular	ADJ
fbem-19722	122	3	training	training	NOUN
fbem-19722	122	4	and	and	CCONJ
fbem-19722	122	5	learning	learning	NOUN
fbem-19722	122	6	,	,	PUNCT
fbem-19722	122	7	auditors	auditor	NOUN
fbem-19722	122	8	can	can	AUX
fbem-19722	122	9	not	not	PART
fbem-19722	122	10	only	only	ADV
fbem-19722	122	11	update	update	VERB
fbem-19722	122	12	their	their	PRON
fbem-19722	122	13	professional	professional	ADJ
fbem-19722	122	14	knowledge	knowledge	NOUN
fbem-19722	122	15	but	but	CCONJ
fbem-19722	122	16	also	also	ADV
fbem-19722	122	17	keep	keep	VERB
fbem-19722	122	18	pace	pace	NOUN
fbem-19722	122	19	with	with	ADP
fbem-19722	122	20	industry	industry	NOUN
fbem-19722	122	21	developments	development	NOUN
fbem-19722	122	22	and	and	CCONJ
fbem-19722	122	23	technological	technological	ADJ
fbem-19722	122	24	advancements	advancement	NOUN
fbem-19722	122	25	.	.	PUNCT
fbem-19722	123	1	additionally	additionally	ADV
fbem-19722	123	2	,	,	PUNCT
fbem-19722	123	3	encouraging	encourage	VERB
fbem-19722	123	4	auditors	auditor	NOUN
fbem-19722	123	5	to	to	PART
fbem-19722	123	6	participate	participate	VERB
fbem-19722	123	7	in	in	ADP
fbem-19722	123	8	industry	industry	NOUN
fbem-19722	123	9	exchanges	exchange	NOUN
fbem-19722	123	10	and	and	CCONJ
fbem-19722	123	11	discussions	discussion	NOUN
fbem-19722	123	12	,	,	PUNCT
fbem-19722	123	13	sharing	share	VERB
fbem-19722	123	14	practical	practical	ADJ
fbem-19722	123	15	experiences	experience	NOUN
fbem-19722	123	16	,	,	PUNCT
fbem-19722	123	17	is	be	AUX
fbem-19722	123	18	also	also	ADV
fbem-19722	123	19	an	an	DET
fbem-19722	123	20	effective	effective	ADJ
fbem-19722	123	21	way	way	NOUN
fbem-19722	123	22	to	to	PART
fbem-19722	123	23	promote	promote	VERB
fbem-19722	123	24	the	the	DET
fbem-19722	123	25	enhancement	enhancement	NOUN
fbem-19722	123	26	of	of	ADP
fbem-19722	123	27	professional	professional	ADJ
fbem-19722	123	28	judgment	judgment	NOUN
fbem-19722	123	29	capabilities	capability	NOUN
fbem-19722	123	30	.	.	PUNCT
fbem-19722	124	1	in	in	ADP
fbem-19722	124	2	summary	summary	NOUN
fbem-19722	124	3	,	,	PUNCT
fbem-19722	124	4	enhancing	enhance	VERB
fbem-19722	124	5	the	the	DET
fbem-19722	124	6	professional	professional	ADJ
fbem-19722	124	7	judgment	judgment	NOUN
fbem-19722	124	8	capabilities	capability	NOUN
fbem-19722	124	9	of	of	ADP
fbem-19722	124	10	auditors	auditor	NOUN
fbem-19722	124	11	in	in	ADP
fbem-19722	124	12	accounting	accounting	NOUN
fbem-19722	124	13	firms	firm	NOUN
fbem-19722	124	14	requires	require	VERB
fbem-19722	124	15	addressing	address	VERB
fbem-19722	124	16	multiple	multiple	ADJ
fbem-19722	124	17	aspects	aspect	NOUN
fbem-19722	124	18	such	such	ADJ
fbem-19722	124	19	as	as	ADP
fbem-19722	124	20	improving	improve	VERB
fbem-19722	124	21	individual	individual	ADJ
fbem-19722	124	22	professional	professional	ADJ
fbem-19722	124	23	competence	competence	NOUN
fbem-19722	124	24	,	,	PUNCT
fbem-19722	124	25	mastering	master	VERB
fbem-19722	124	26	new	new	ADJ
fbem-19722	124	27	technological	technological	ADJ
fbem-19722	124	28	tools	tool	NOUN
fbem-19722	124	29	,	,	PUNCT
fbem-19722	124	30	and	and	CCONJ
fbem-19722	124	31	establishing	establish	VERB
fbem-19722	124	32	a	a	DET
fbem-19722	124	33	comprehensive	comprehensive	ADJ
fbem-19722	124	34	training	training	NOUN
fbem-19722	124	35	system	system	NOUN
fbem-19722	124	36	.	.	PUNCT
fbem-19722	125	1	through	through	ADP
fbem-19722	125	2	these	these	DET
fbem-19722	125	3	measures	measure	NOUN
fbem-19722	125	4	,	,	PUNCT
fbem-19722	125	5	audit	audit	NOUN
fbem-19722	125	6	quality	quality	NOUN
fbem-19722	125	7	can	can	AUX
fbem-19722	125	8	be	be	AUX
fbem-19722	125	9	effectively	effectively	ADV
fbem-19722	125	10	enhanced	enhance	VERB
fbem-19722	125	11	,	,	PUNCT
fbem-19722	125	12	the	the	DET
fbem-19722	125	13	competitive	competitive	ADJ
fbem-19722	125	14	edge	edge	NOUN
fbem-19722	125	15	of	of	ADP
fbem-19722	125	16	accounting	accounting	NOUN
fbem-19722	125	17	firms	firm	NOUN
fbem-19722	125	18	can	can	AUX
fbem-19722	125	19	be	be	AUX
fbem-19722	125	20	strengthened	strengthen	VERB
fbem-19722	125	21	,	,	PUNCT
fbem-19722	125	22	thereby	thereby	ADV
fbem-19722	125	23	providing	provide	VERB
fbem-19722	125	24	solid	solid	ADJ
fbem-19722	125	25	assurance	assurance	NOUN
fbem-19722	125	26	for	for	ADP
fbem-19722	125	27	the	the	DET
fbem-19722	125	28	healthy	healthy	ADJ
fbem-19722	125	29	development	development	NOUN
fbem-19722	125	30	of	of	ADP
fbem-19722	125	31	the	the	DET
fbem-19722	125	32	socio	socio	NOUN
fbem-19722	125	33	-	-	PUNCT
fbem-19722	125	34	economic	economic	ADJ
fbem-19722	125	35	landscape	landscape	NOUN
fbem-19722	125	36	.	.	PUNCT
fbem-19722	126	1	5.3	5.3	NUM
fbem-19722	126	2	.	.	PUNCT
fbem-19722	126	3	countermeasures	countermeasure	NOUN
fbem-19722	126	4	to	to	PART
fbem-19722	126	5	meet	meet	VERB
fbem-19722	126	6	challenges	challenge	NOUN
fbem-19722	126	7	the	the	DET
fbem-19722	126	8	challenges	challenge	NOUN
fbem-19722	126	9	encountered	encounter	VERB
fbem-19722	126	10	by	by	ADP
fbem-19722	126	11	accounting	accounting	NOUN
fbem-19722	126	12	firms	firm	NOUN
fbem-19722	126	13	in	in	ADP
fbem-19722	126	14	the	the	DET
fbem-19722	126	15	process	process	NOUN
fbem-19722	126	16	of	of	ADP
fbem-19722	126	17	auditing	auditing	NOUN
fbem-19722	126	18	enterprise	enterprise	NOUN
fbem-19722	126	19	internal	internal	ADJ
fbem-19722	126	20	control	control	NOUN
fbem-19722	126	21	reports	report	NOUN
fbem-19722	126	22	are	be	AUX
fbem-19722	126	23	myriad	myriad	ADJ
fbem-19722	126	24	,	,	PUNCT
fbem-19722	126	25	stemming	stem	VERB
fbem-19722	126	26	not	not	PART
fbem-19722	126	27	only	only	ADV
fbem-19722	126	28	from	from	ADP
fbem-19722	126	29	the	the	DET
fbem-19722	126	30	complexity	complexity	NOUN
fbem-19722	126	31	of	of	ADP
fbem-19722	126	32	internal	internal	ADJ
fbem-19722	126	33	controls	control	NOUN
fbem-19722	126	34	within	within	ADP
fbem-19722	126	35	enterprises	enterprise	NOUN
fbem-19722	126	36	but	but	CCONJ
fbem-19722	126	37	also	also	ADV
fbem-19722	126	38	from	from	ADP
fbem-19722	126	39	factors	factor	NOUN
fbem-19722	126	40	such	such	ADJ
fbem-19722	126	41	as	as	ADP
fbem-19722	126	42	the	the	DET
fbem-19722	126	43	ever	ever	ADV
fbem-19722	126	44	-	-	PUNCT
fbem-19722	126	45	changing	change	VERB
fbem-19722	126	46	industry	industry	NOUN
fbem-19722	126	47	standards	standard	NOUN
fbem-19722	126	48	and	and	CCONJ
fbem-19722	126	49	the	the	DET
fbem-19722	126	50	diversity	diversity	NOUN
fbem-19722	126	51	of	of	ADP
fbem-19722	126	52	corporate	corporate	ADJ
fbem-19722	126	53	cultures	culture	NOUN
fbem-19722	126	54	.	.	PUNCT
fbem-19722	127	1	in	in	ADP
fbem-19722	127	2	order	order	NOUN
fbem-19722	127	3	to	to	PART
fbem-19722	127	4	enhance	enhance	VERB
fbem-19722	127	5	the	the	DET
fbem-19722	127	6	rationality	rationality	NOUN
fbem-19722	127	7	of	of	ADP
fbem-19722	127	8	auditing	auditing	NOUN
fbem-19722	127	9	work	work	NOUN
fbem-19722	127	10	,	,	PUNCT
fbem-19722	127	11	it	it	PRON
fbem-19722	127	12	becomes	become	VERB
fbem-19722	127	13	particularly	particularly	ADV
fbem-19722	127	14	important	important	ADJ
fbem-19722	127	15	to	to	PART
fbem-19722	127	16	adopt	adopt	VERB
fbem-19722	127	17	targeted	target	VERB
fbem-19722	127	18	strategies	strategy	NOUN
fbem-19722	127	19	and	and	CCONJ
fbem-19722	127	20	recommendations	recommendation	NOUN
fbem-19722	127	21	.	.	PUNCT
fbem-19722	128	1	in	in	ADP
fbem-19722	128	2	this	this	DET
fbem-19722	128	3	process	process	NOUN
fbem-19722	128	4	,	,	PUNCT
fbem-19722	128	5	understanding	understanding	NOUN
fbem-19722	128	6	and	and	CCONJ
fbem-19722	128	7	addressing	address	VERB
fbem-19722	128	8	these	these	DET
fbem-19722	128	9	challenges	challenge	NOUN
fbem-19722	128	10	not	not	PART
fbem-19722	128	11	only	only	ADV
fbem-19722	128	12	can	can	AUX
fbem-19722	128	13	improve	improve	VERB
fbem-19722	128	14	the	the	DET
fbem-19722	128	15	efficiency	efficiency	NOUN
fbem-19722	128	16	and	and	CCONJ
fbem-19722	128	17	quality	quality	NOUN
fbem-19722	128	18	of	of	ADP
fbem-19722	128	19	auditing	auditing	NOUN
fbem-19722	128	20	work	work	NOUN
fbem-19722	128	21	but	but	CCONJ
fbem-19722	128	22	also	also	ADV
fbem-19722	128	23	can	can	AUX
fbem-19722	128	24	provide	provide	VERB
fbem-19722	128	25	strong	strong	ADJ
fbem-19722	128	26	support	support	NOUN
fbem-19722	128	27	for	for	ADP
fbem-19722	128	28	the	the	DET
fbem-19722	128	29	long	long	ADJ
fbem-19722	128	30	-	-	PUNCT
fbem-19722	128	31	term	term	NOUN
fbem-19722	128	32	development	development	NOUN
fbem-19722	128	33	of	of	ADP
fbem-19722	128	34	enterprises	enterprise	NOUN
fbem-19722	128	35	.	.	PUNCT
fbem-19722	129	1	the	the	DET
fbem-19722	129	2	foremost	foremost	ADJ
fbem-19722	129	3	strategy	strategy	NOUN
fbem-19722	129	4	is	be	AUX
fbem-19722	129	5	to	to	PART
fbem-19722	129	6	strengthen	strengthen	VERB
fbem-19722	129	7	the	the	DET
fbem-19722	129	8	professional	professional	ADJ
fbem-19722	129	9	capabilities	capability	NOUN
fbem-19722	129	10	of	of	ADP
fbem-19722	129	11	accounting	accounting	NOUN
fbem-19722	129	12	firms	firm	NOUN
fbem-19722	129	13	themselves	themselves	PRON
fbem-19722	129	14	.	.	PUNCT
fbem-19722	130	1	this	this	PRON
fbem-19722	130	2	includes	include	VERB
fbem-19722	130	3	,	,	PUNCT
fbem-19722	130	4	but	but	CCONJ
fbem-19722	130	5	is	be	AUX
fbem-19722	130	6	not	not	PART
fbem-19722	130	7	limited	limit	VERB
fbem-19722	130	8	to	to	ADP
fbem-19722	130	9	,	,	PUNCT
fbem-19722	130	10	regularly	regularly	ADV
fbem-19722	130	11	training	train	VERB
fbem-19722	130	12	employees	employee	NOUN
fbem-19722	130	13	,	,	PUNCT
fbem-19722	130	14	understanding	understand	VERB
fbem-19722	130	15	the	the	DET
fbem-19722	130	16	latest	late	ADJ
fbem-19722	130	17	industry	industry	NOUN
fbem-19722	130	18	trends	trend	NOUN
fbem-19722	130	19	and	and	CCONJ
fbem-19722	130	20	standards	standard	NOUN
fbem-19722	130	21	changes	change	NOUN
fbem-19722	130	22	,	,	PUNCT
fbem-19722	130	23	while	while	SCONJ
fbem-19722	130	24	also	also	ADV
fbem-19722	130	25	enhancing	enhance	VERB
fbem-19722	130	26	research	research	NOUN
fbem-19722	130	27	and	and	CCONJ
fbem-19722	130	28	application	application	NOUN
fbem-19722	130	29	of	of	ADP
fbem-19722	130	30	emerging	emerge	VERB
fbem-19722	130	31	technologies	technology	NOUN
fbem-19722	130	32	.	.	PUNCT
fbem-19722	131	1	for	for	ADP
fbem-19722	131	2	example	example	NOUN
fbem-19722	131	3	,	,	PUNCT
fbem-19722	131	4	utilizing	utilize	VERB
fbem-19722	131	5	big	big	ADJ
fbem-19722	131	6	data	datum	NOUN
fbem-19722	131	7	and	and	CCONJ
fbem-19722	131	8	artificial	artificial	ADJ
fbem-19722	131	9	intelligence	intelligence	NOUN
fbem-19722	131	10	technologies	technology	NOUN
fbem-19722	131	11	to	to	PART
fbem-19722	131	12	analyze	analyze	VERB
fbem-19722	131	13	and	and	CCONJ
fbem-19722	131	14	predict	predict	VERB
fbem-19722	131	15	potential	potential	ADJ
fbem-19722	131	16	risks	risk	NOUN
fbem-19722	131	17	in	in	ADP
fbem-19722	131	18	enterprise	enterprise	NOUN
fbem-19722	131	19	internal	internal	ADJ
fbem-19722	131	20	controls	control	NOUN
fbem-19722	131	21	can	can	AUX
fbem-19722	131	22	significantly	significantly	ADV
fbem-19722	131	23	enhance	enhance	VERB
fbem-19722	131	24	the	the	DET
fbem-19722	131	25	accuracy	accuracy	NOUN
fbem-19722	131	26	and	and	CCONJ
fbem-19722	131	27	efficiency	efficiency	NOUN
fbem-19722	131	28	of	of	ADP
fbem-19722	131	29	auditing	auditing	NOUN
fbem-19722	131	30	.	.	PUNCT
fbem-19722	132	1	by	by	ADP
fbem-19722	132	2	fostering	foster	VERB
fbem-19722	132	3	a	a	DET
fbem-19722	132	4	culture	culture	NOUN
fbem-19722	132	5	of	of	ADP
fbem-19722	132	6	continuous	continuous	ADJ
fbem-19722	132	7	learning	learning	NOUN
fbem-19722	132	8	and	and	CCONJ
fbem-19722	132	9	technological	technological	ADJ
fbem-19722	132	10	innovation	innovation	NOUN
fbem-19722	132	11	,	,	PUNCT
fbem-19722	132	12	firms	firm	NOUN
fbem-19722	132	13	can	can	AUX
fbem-19722	132	14	continuously	continuously	ADV
fbem-19722	132	15	enhance	enhance	VERB
fbem-19722	132	16	their	their	PRON
fbem-19722	132	17	competitiveness	competitiveness	NOUN
fbem-19722	132	18	.	.	PUNCT
fbem-19722	133	1	additionally	additionally	ADV
fbem-19722	133	2	,	,	PUNCT
fbem-19722	133	3	strengthening	strengthen	VERB
fbem-19722	133	4	communication	communication	NOUN
fbem-19722	133	5	and	and	CCONJ
fbem-19722	133	6	collaboration	collaboration	NOUN
fbem-19722	133	7	with	with	ADP
fbem-19722	133	8	enterprises	enterprise	NOUN
fbem-19722	133	9	is	be	AUX
fbem-19722	133	10	also	also	ADV
fbem-19722	133	11	an	an	DET
fbem-19722	133	12	important	important	ADJ
fbem-19722	133	13	strategy	strategy	NOUN
fbem-19722	133	14	for	for	ADP
fbem-19722	133	15	enhancing	enhance	VERB
fbem-19722	133	16	auditing	auditing	NOUN
fbem-19722	133	17	rationality	rationality	NOUN
fbem-19722	133	18	.	.	PUNCT
fbem-19722	134	1	by	by	ADP
fbem-19722	134	2	establishing	establish	VERB
fbem-19722	134	3	open	open	ADJ
fbem-19722	134	4	and	and	CCONJ
fbem-19722	134	5	transparent	transparent	ADJ
fbem-19722	134	6	communication	communication	NOUN
fbem-19722	134	7	mechanisms	mechanism	NOUN
fbem-19722	134	8	,	,	PUNCT
fbem-19722	134	9	accountants	accountant	NOUN
fbem-19722	134	10	can	can	AUX
fbem-19722	134	11	gain	gain	VERB
fbem-19722	134	12	deeper	deep	ADJ
fbem-19722	134	13	insights	insight	NOUN
fbem-19722	134	14	into	into	ADP
fbem-19722	134	15	the	the	DET
fbem-19722	134	16	operational	operational	ADJ
fbem-19722	134	17	models	model	NOUN
fbem-19722	134	18	and	and	CCONJ
fbem-19722	134	19	internal	internal	ADJ
fbem-19722	134	20	control	control	NOUN
fbem-19722	134	21	mechanisms	mechanism	NOUN
fbem-19722	134	22	of	of	ADP
fbem-19722	134	23	enterprises	enterprise	NOUN
fbem-19722	134	24	,	,	PUNCT
fbem-19722	134	25	thus	thus	ADV
fbem-19722	134	26	more	more	ADV
fbem-19722	134	27	accurately	accurately	ADV
fbem-19722	134	28	identifying	identify	VERB
fbem-19722	134	29	risk	risk	NOUN
fbem-19722	134	30	points	point	NOUN
fbem-19722	134	31	and	and	CCONJ
fbem-19722	134	32	problematic	problematic	ADJ
fbem-19722	134	33	areas	area	NOUN
fbem-19722	134	34	during	during	ADP
fbem-19722	134	35	the	the	DET
fbem-19722	134	36	auditing	auditing	NOUN
fbem-19722	134	37	process	process	NOUN
fbem-19722	134	38	.	.	PUNCT
fbem-19722	135	1	moreover	moreover	ADV
fbem-19722	135	2	,	,	PUNCT
fbem-19722	135	3	this	this	DET
fbem-19722	135	4	collaboration	collaboration	NOUN
fbem-19722	135	5	can	can	AUX
fbem-19722	135	6	also	also	ADV
fbem-19722	135	7	help	help	VERB
fbem-19722	135	8	enterprises	enterprise	NOUN
fbem-19722	135	9	improve	improve	VERB
fbem-19722	135	10	their	their	PRON
fbem-19722	135	11	self	self	NOUN
fbem-19722	135	12	-	-	PUNCT
fbem-19722	135	13	awareness	awareness	NOUN
fbem-19722	135	14	of	of	ADP
fbem-19722	135	15	internal	internal	ADJ
fbem-19722	135	16	controls	control	NOUN
fbem-19722	135	17	,	,	PUNCT
fbem-19722	135	18	promoting	promote	VERB
fbem-19722	135	19	continuous	continuous	ADJ
fbem-19722	135	20	optimization	optimization	NOUN
fbem-19722	135	21	and	and	CCONJ
fbem-19722	135	22	improvement	improvement	NOUN
fbem-19722	135	23	of	of	ADP
fbem-19722	135	24	internal	internal	ADJ
fbem-19722	135	25	control	control	NOUN
fbem-19722	135	26	systems	system	NOUN
fbem-19722	135	27	.	.	PUNCT
fbem-19722	136	1	in	in	ADP
fbem-19722	136	2	addressing	address	VERB
fbem-19722	136	3	challenges	challenge	NOUN
fbem-19722	136	4	,	,	PUNCT
fbem-19722	136	5	the	the	DET
fbem-19722	136	6	flexible	flexible	ADJ
fbem-19722	136	7	application	application	NOUN
fbem-19722	136	8	of	of	ADP
fbem-19722	136	9	international	international	ADJ
fbem-19722	136	10	and	and	CCONJ
fbem-19722	136	11	regional	regional	ADJ
fbem-19722	136	12	internal	internal	ADJ
fbem-19722	136	13	control	control	NOUN
fbem-19722	136	14	auditing	auditing	NOUN
fbem-19722	136	15	standards	standard	NOUN
fbem-19722	136	16	is	be	AUX
fbem-19722	136	17	also	also	ADV
fbem-19722	136	18	crucial	crucial	ADJ
fbem-19722	136	19	.	.	PUNCT
fbem-19722	137	1	different	different	ADJ
fbem-19722	137	2	countries	country	NOUN
fbem-19722	137	3	and	and	CCONJ
fbem-19722	137	4	regions	region	NOUN
fbem-19722	137	5	may	may	AUX
fbem-19722	137	6	have	have	VERB
fbem-19722	137	7	different	different	ADJ
fbem-19722	137	8	internal	internal	ADJ
fbem-19722	137	9	control	control	NOUN
fbem-19722	137	10	standards	standard	NOUN
fbem-19722	137	11	and	and	CCONJ
fbem-19722	137	12	requirements	requirement	NOUN
fbem-19722	137	13	,	,	PUNCT
fbem-19722	137	14	and	and	CCONJ
fbem-19722	137	15	accounting	accounting	NOUN
fbem-19722	137	16	firms	firm	NOUN
fbem-19722	137	17	need	need	VERB
fbem-19722	137	18	to	to	PART
fbem-19722	137	19	flexibly	flexibly	ADV
fbem-19722	137	20	select	select	VERB
fbem-19722	137	21	and	and	CCONJ
fbem-19722	137	22	apply	apply	VERB
fbem-19722	137	23	the	the	DET
fbem-19722	137	24	most	most	ADV
fbem-19722	137	25	appropriate	appropriate	ADJ
fbem-19722	137	26	standards	standard	NOUN
fbem-19722	137	27	based	base	VERB
fbem-19722	137	28	on	on	ADP
fbem-19722	137	29	specific	specific	ADJ
fbem-19722	137	30	circumstances	circumstance	NOUN
fbem-19722	137	31	for	for	ADP
fbem-19722	137	32	auditing	audit	VERB
fbem-19722	137	33	.	.	PUNCT
fbem-19722	138	1	this	this	PRON
fbem-19722	138	2	not	not	PART
fbem-19722	138	3	only	only	ADV
fbem-19722	138	4	requires	require	VERB
fbem-19722	138	5	firms	firm	NOUN
fbem-19722	138	6	to	to	PART
fbem-19722	138	7	have	have	VERB
fbem-19722	138	8	a	a	DET
fbem-19722	138	9	cross	cross	ADJ
fbem-19722	138	10	-	-	ADJ
fbem-19722	138	11	cultural	cultural	ADJ
fbem-19722	138	12	and	and	CCONJ
fbem-19722	138	13	international	international	ADJ
fbem-19722	138	14	perspective	perspective	NOUN
fbem-19722	138	15	but	but	CCONJ
fbem-19722	138	16	also	also	ADV
fbem-19722	138	17	requires	require	VERB
fbem-19722	138	18	them	they	PRON
fbem-19722	138	19	to	to	PART
fbem-19722	138	20	have	have	VERB
fbem-19722	138	21	the	the	DET
fbem-19722	138	22	ability	ability	NOUN
fbem-19722	138	23	to	to	PART
fbem-19722	138	24	integrate	integrate	VERB
fbem-19722	138	25	international	international	ADJ
fbem-19722	138	26	standards	standard	NOUN
fbem-19722	138	27	with	with	ADP
fbem-19722	138	28	local	local	ADJ
fbem-19722	138	29	realities	reality	NOUN
fbem-19722	138	30	.	.	PUNCT
fbem-19722	139	1	lastly	lastly	ADV
fbem-19722	139	2	,	,	PUNCT
fbem-19722	139	3	in	in	ADP
fbem-19722	139	4	the	the	DET
fbem-19722	139	5	face	face	NOUN
fbem-19722	139	6	of	of	ADP
fbem-19722	139	7	various	various	ADJ
fbem-19722	139	8	challenges	challenge	NOUN
fbem-19722	139	9	in	in	ADP
fbem-19722	139	10	enterprise	enterprise	NOUN
fbem-19722	139	11	internal	internal	ADJ
fbem-19722	139	12	control	control	NOUN
fbem-19722	139	13	auditing	auditing	NOUN
fbem-19722	139	14	,	,	PUNCT
fbem-19722	139	15	innovative	innovative	ADJ
fbem-19722	139	16	thinking	thinking	NOUN
fbem-19722	139	17	is	be	AUX
fbem-19722	139	18	a	a	DET
fbem-19722	139	19	key	key	ADJ
fbem-19722	139	20	throughout	throughout	NOUN
fbem-19722	139	21	.	.	PUNCT
fbem-19722	140	1	whether	whether	SCONJ
fbem-19722	140	2	in	in	ADP
fbem-19722	140	3	technology	technology	NOUN
fbem-19722	140	4	application	application	NOUN
fbem-19722	140	5	,	,	PUNCT
fbem-19722	140	6	process	process	NOUN
fbem-19722	140	7	optimization	optimization	NOUN
fbem-19722	140	8	,	,	PUNCT
fbem-19722	140	9	or	or	CCONJ
fbem-19722	140	10	service	service	NOUN
fbem-19722	140	11	models	model	NOUN
fbem-19722	140	12	,	,	PUNCT
fbem-19722	140	13	innovation	innovation	NOUN
fbem-19722	140	14	can	can	AUX
fbem-19722	140	15	provide	provide	VERB
fbem-19722	140	16	solutions	solution	NOUN
fbem-19722	140	17	beyond	beyond	ADP
fbem-19722	140	18	traditional	traditional	ADJ
fbem-19722	140	19	frameworks	framework	NOUN
fbem-19722	140	20	for	for	ADP
fbem-19722	140	21	accounting	accounting	NOUN
fbem-19722	140	22	firms	firm	NOUN
fbem-19722	140	23	.	.	PUNCT
fbem-19722	141	1	for	for	ADP
fbem-19722	141	2	example	example	NOUN
fbem-19722	141	3	,	,	PUNCT
fbem-19722	141	4	by	by	ADP
fbem-19722	141	5	simulating	simulate	VERB
fbem-19722	141	6	various	various	ADJ
fbem-19722	141	7	extreme	extreme	ADJ
fbem-19722	141	8	situations	situation	NOUN
fbem-19722	141	9	faced	face	VERB
fbem-19722	141	10	by	by	ADP
fbem-19722	141	11	enterprises	enterprise	NOUN
fbem-19722	141	12	and	and	CCONJ
fbem-19722	141	13	designing	design	VERB
fbem-19722	141	14	stress	stress	NOUN
fbem-19722	141	15	tests	test	NOUN
fbem-19722	141	16	,	,	PUNCT
fbem-19722	141	17	not	not	PART
fbem-19722	141	18	only	only	ADV
fbem-19722	141	19	can	can	AUX
fbem-19722	141	20	the	the	DET
fbem-19722	141	21	resilience	resilience	NOUN
fbem-19722	141	22	of	of	ADP
fbem-19722	141	23	enterprise	enterprise	NOUN
fbem-19722	141	24	internal	internal	ADJ
fbem-19722	141	25	control	control	NOUN
fbem-19722	141	26	systems	system	NOUN
fbem-19722	141	27	be	be	AUX
fbem-19722	141	28	tested	test	VERB
fbem-19722	141	29	,	,	PUNCT
fbem-19722	141	30	but	but	CCONJ
fbem-19722	141	31	potential	potential	ADJ
fbem-19722	141	32	risk	risk	NOUN
fbem-19722	141	33	points	point	NOUN
fbem-19722	141	34	can	can	AUX
fbem-19722	141	35	also	also	ADV
fbem-19722	141	36	be	be	AUX
fbem-19722	141	37	discovered	discover	VERB
fbem-19722	141	38	in	in	ADP
fbem-19722	141	39	advance	advance	NOUN
fbem-19722	141	40	,	,	PUNCT
fbem-19722	141	41	thus	thus	ADV
fbem-19722	141	42	enabling	enable	VERB
fbem-19722	141	43	more	more	ADV
fbem-19722	141	44	effective	effective	ADJ
fbem-19722	141	45	preventive	preventive	ADJ
fbem-19722	141	46	and	and	CCONJ
fbem-19722	141	47	responsive	responsive	ADJ
fbem-19722	141	48	measures	measure	NOUN
fbem-19722	141	49	to	to	PART
fbem-19722	141	50	be	be	AUX
fbem-19722	141	51	taken	take	VERB
fbem-19722	141	52	.	.	PUNCT
fbem-19722	142	1	in	in	ADP
fbem-19722	142	2	summary	summary	NOUN
fbem-19722	142	3	,	,	PUNCT
fbem-19722	142	4	faced	face	VERB
fbem-19722	142	5	with	with	ADP
fbem-19722	142	6	an	an	DET
fbem-19722	142	7	increasingly	increasingly	ADV
fbem-19722	142	8	complex	complex	ADJ
fbem-19722	142	9	enterprise	enterprise	NOUN
fbem-19722	142	10	internal	internal	ADJ
fbem-19722	142	11	control	control	PROPN
fbem-19722	142	12	environment	environment	NOUN
fbem-19722	142	13	,	,	PUNCT
fbem-19722	142	14	accounting	accounting	NOUN
fbem-19722	142	15	firms	firm	NOUN
fbem-19722	142	16	need	need	VERB
fbem-19722	142	17	to	to	PART
fbem-19722	142	18	comprehensively	comprehensively	ADV
fbem-19722	142	19	utilize	utilize	VERB
fbem-19722	142	20	strategies	strategy	NOUN
fbem-19722	142	21	such	such	ADJ
fbem-19722	142	22	as	as	ADP
fbem-19722	142	23	enhancing	enhance	VERB
fbem-19722	142	24	professional	professional	ADJ
fbem-19722	142	25	capabilities	capability	NOUN
fbem-19722	142	26	,	,	PUNCT
fbem-19722	142	27	strengthening	strengthen	VERB
fbem-19722	142	28	communication	communication	NOUN
fbem-19722	142	29	and	and	CCONJ
fbem-19722	142	30	collaboration	collaboration	NOUN
fbem-19722	142	31	,	,	PUNCT
fbem-19722	142	32	flexible	flexible	ADJ
fbem-19722	142	33	application	application	NOUN
fbem-19722	142	34	of	of	ADP
fbem-19722	142	35	standards	standard	NOUN
fbem-19722	142	36	,	,	PUNCT
fbem-19722	142	37	and	and	CCONJ
fbem-19722	142	38	innovative	innovative	ADJ
fbem-19722	142	39	thinking	thinking	NOUN
fbem-19722	142	40	,	,	PUNCT
fbem-19722	142	41	to	to	PART
fbem-19722	142	42	enhance	enhance	VERB
fbem-19722	142	43	the	the	DET
fbem-19722	142	44	rationality	rationality	NOUN
fbem-19722	142	45	and	and	CCONJ
fbem-19722	142	46	effectiveness	effectiveness	NOUN
fbem-19722	142	47	of	of	ADP
fbem-19722	142	48	internal	internal	ADJ
fbem-19722	142	49	control	control	NOUN
fbem-19722	142	50	auditing	auditing	NOUN
fbem-19722	142	51	.	.	PUNCT
fbem-19722	143	1	through	through	ADP
fbem-19722	143	2	such	such	ADJ
fbem-19722	143	3	183	183	NUM
fbem-19722	143	4	efforts	effort	NOUN
fbem-19722	143	5	,	,	PUNCT
fbem-19722	143	6	not	not	PART
fbem-19722	143	7	only	only	ADV
fbem-19722	143	8	can	can	AUX
fbem-19722	143	9	they	they	PRON
fbem-19722	143	10	help	help	VERB
fbem-19722	143	11	enterprises	enterprise	NOUN
fbem-19722	143	12	establish	establish	VERB
fbem-19722	143	13	more	more	ADJ
fbem-19722	143	14	sound	sound	ADJ
fbem-19722	143	15	internal	internal	ADJ
fbem-19722	143	16	control	control	NOUN
fbem-19722	143	17	mechanisms	mechanism	NOUN
fbem-19722	143	18	,	,	PUNCT
fbem-19722	143	19	but	but	CCONJ
fbem-19722	143	20	they	they	PRON
fbem-19722	143	21	can	can	AUX
fbem-19722	143	22	also	also	ADV
fbem-19722	143	23	promote	promote	VERB
fbem-19722	143	24	the	the	DET
fbem-19722	143	25	healthy	healthy	ADJ
fbem-19722	143	26	development	development	NOUN
fbem-19722	143	27	of	of	ADP
fbem-19722	143	28	the	the	DET
fbem-19722	143	29	entire	entire	ADJ
fbem-19722	143	30	industry	industry	NOUN
fbem-19722	143	31	.	.	PUNCT
fbem-19722	144	1	6	6	X
fbem-19722	144	2	.	.	X
fbem-19722	144	3	conclusion	conclusion	NOUN
fbem-19722	144	4	in	in	ADP
fbem-19722	144	5	essence	essence	NOUN
fbem-19722	144	6	,	,	PUNCT
fbem-19722	144	7	accounting	accounting	NOUN
fbem-19722	144	8	firms	firm	NOUN
fbem-19722	144	9	play	play	VERB
fbem-19722	144	10	a	a	DET
fbem-19722	144	11	pivotal	pivotal	ADJ
fbem-19722	144	12	role	role	NOUN
fbem-19722	144	13	in	in	ADP
fbem-19722	144	14	the	the	DET
fbem-19722	144	15	process	process	NOUN
fbem-19722	144	16	of	of	ADP
fbem-19722	144	17	auditing	audit	VERB
fbem-19722	144	18	corporate	corporate	ADJ
fbem-19722	144	19	internal	internal	ADJ
fbem-19722	144	20	control	control	NOUN
fbem-19722	144	21	reports	report	NOUN
fbem-19722	144	22	.	.	PUNCT
fbem-19722	145	1	through	through	ADP
fbem-19722	145	2	judicious	judicious	ADJ
fbem-19722	145	3	analysis	analysis	NOUN
fbem-19722	145	4	and	and	CCONJ
fbem-19722	145	5	professional	professional	ADJ
fbem-19722	145	6	discernment	discernment	NOUN
fbem-19722	145	7	,	,	PUNCT
fbem-19722	145	8	accounting	accounting	NOUN
fbem-19722	145	9	firms	firm	NOUN
fbem-19722	145	10	not	not	PART
fbem-19722	145	11	only	only	ADV
fbem-19722	145	12	aid	aid	NOUN
fbem-19722	145	13	companies	company	NOUN
fbem-19722	145	14	in	in	ADP
fbem-19722	145	15	identifying	identify	VERB
fbem-19722	145	16	and	and	CCONJ
fbem-19722	145	17	enhancing	enhance	VERB
fbem-19722	145	18	deficiencies	deficiency	NOUN
fbem-19722	145	19	within	within	ADP
fbem-19722	145	20	their	their	PRON
fbem-19722	145	21	internal	internal	ADJ
fbem-19722	145	22	control	control	NOUN
fbem-19722	145	23	systems	system	NOUN
fbem-19722	145	24	but	but	CCONJ
fbem-19722	145	25	also	also	ADV
fbem-19722	145	26	foster	foster	VERB
fbem-19722	145	27	the	the	DET
fbem-19722	145	28	effectiveness	effectiveness	NOUN
fbem-19722	145	29	of	of	ADP
fbem-19722	145	30	enterprise	enterprise	NOUN
fbem-19722	145	31	risk	risk	NOUN
fbem-19722	145	32	management	management	NOUN
fbem-19722	145	33	and	and	CCONJ
fbem-19722	145	34	decision	decision	NOUN
fbem-19722	145	35	-	-	PUNCT
fbem-19722	145	36	making	making	NOUN
fbem-19722	145	37	.	.	PUNCT
fbem-19722	146	1	confronted	confront	VERB
fbem-19722	146	2	with	with	ADP
fbem-19722	146	3	challenges	challenge	NOUN
fbem-19722	146	4	and	and	CCONJ
fbem-19722	146	5	constraints	constraint	NOUN
fbem-19722	146	6	inherent	inherent	ADJ
fbem-19722	146	7	in	in	ADP
fbem-19722	146	8	auditing	auditing	NOUN
fbem-19722	146	9	tasks	task	NOUN
fbem-19722	146	10	,	,	PUNCT
fbem-19722	146	11	both	both	DET
fbem-19722	146	12	enterprises	enterprise	NOUN
fbem-19722	146	13	and	and	CCONJ
fbem-19722	146	14	accounting	accounting	NOUN
fbem-19722	146	15	firms	firm	NOUN
fbem-19722	146	16	necessitate	necessitate	ADJ
fbem-19722	146	17	implementing	implement	VERB
fbem-19722	146	18	a	a	DET
fbem-19722	146	19	spectrum	spectrum	NOUN
fbem-19722	146	20	of	of	ADP
fbem-19722	146	21	strategies	strategy	NOUN
fbem-19722	146	22	and	and	CCONJ
fbem-19722	146	23	recommendations	recommendation	NOUN
fbem-19722	146	24	.	.	PUNCT
fbem-19722	147	1	these	these	PRON
fbem-19722	147	2	may	may	AUX
fbem-19722	147	3	include	include	VERB
fbem-19722	147	4	bolstering	bolster	VERB
fbem-19722	147	5	independence	independence	NOUN
fbem-19722	147	6	and	and	CCONJ
fbem-19722	147	7	objectivity	objectivity	NOUN
fbem-19722	147	8	,	,	PUNCT
fbem-19722	147	9	enhancing	enhance	VERB
fbem-19722	147	10	the	the	DET
fbem-19722	147	11	capacity	capacity	NOUN
fbem-19722	147	12	for	for	ADP
fbem-19722	147	13	professional	professional	ADJ
fbem-19722	147	14	judgment	judgment	NOUN
fbem-19722	147	15	,	,	PUNCT
fbem-19722	147	16	and	and	CCONJ
fbem-19722	147	17	effectively	effectively	ADV
fbem-19722	147	18	addressing	address	VERB
fbem-19722	147	19	challenges	challenge	NOUN
fbem-19722	147	20	to	to	PART
fbem-19722	147	21	enhance	enhance	VERB
fbem-19722	147	22	the	the	DET
fbem-19722	147	23	rationality	rationality	NOUN
fbem-19722	147	24	and	and	CCONJ
fbem-19722	147	25	quality	quality	NOUN
fbem-19722	147	26	of	of	ADP
fbem-19722	147	27	auditing	auditing	NOUN
fbem-19722	147	28	endeavors	endeavor	NOUN
fbem-19722	147	29	.	.	PUNCT
fbem-19722	148	1	through	through	ADP
fbem-19722	148	2	such	such	ADJ
fbem-19722	148	3	endeavors	endeavor	NOUN
fbem-19722	148	4	,	,	PUNCT
fbem-19722	148	5	internal	internal	ADJ
fbem-19722	148	6	control	control	NOUN
fbem-19722	148	7	mechanisms	mechanism	NOUN
fbem-19722	148	8	within	within	ADP
fbem-19722	148	9	enterprises	enterprise	NOUN
fbem-19722	148	10	can	can	AUX
fbem-19722	148	11	be	be	AUX
fbem-19722	148	12	further	far	ADV
fbem-19722	148	13	fortified	fortify	VERB
fbem-19722	148	14	,	,	PUNCT
fbem-19722	148	15	thus	thus	ADV
fbem-19722	148	16	furnishing	furnish	VERB
fbem-19722	148	17	robust	robust	ADJ
fbem-19722	148	18	safeguards	safeguard	NOUN
fbem-19722	148	19	for	for	ADP
fbem-19722	148	20	the	the	DET
fbem-19722	148	21	health	health	NOUN
fbem-19722	148	22	and	and	CCONJ
fbem-19722	148	23	steady	steady	ADJ
fbem-19722	148	24	growth	growth	NOUN
fbem-19722	148	25	of	of	ADP
fbem-19722	148	26	businesses	business	NOUN
fbem-19722	148	27	.	.	PUNCT
fbem-19722	149	1	looking	look	VERB
fbem-19722	149	2	ahead	ahead	ADV
fbem-19722	149	3	,	,	PUNCT
fbem-19722	149	4	with	with	SCONJ
fbem-19722	149	5	the	the	DET
fbem-19722	149	6	continual	continual	ADJ
fbem-19722	149	7	evolution	evolution	NOUN
fbem-19722	149	8	of	of	ADP
fbem-19722	149	9	internal	internal	ADJ
fbem-19722	149	10	control	control	NOUN
fbem-19722	149	11	environments	environment	NOUN
fbem-19722	149	12	and	and	CCONJ
fbem-19722	149	13	technologies	technology	NOUN
fbem-19722	149	14	,	,	PUNCT
fbem-19722	149	15	enterprises	enterprise	NOUN
fbem-19722	149	16	and	and	CCONJ
fbem-19722	149	17	accounting	accounting	NOUN
fbem-19722	149	18	firms	firm	NOUN
fbem-19722	149	19	should	should	AUX
fbem-19722	149	20	sustain	sustain	VERB
fbem-19722	149	21	their	their	PRON
fbem-19722	149	22	focus	focus	NOUN
fbem-19722	149	23	on	on	ADP
fbem-19722	149	24	innovating	innovate	VERB
fbem-19722	149	25	and	and	CCONJ
fbem-19722	149	26	refining	refine	VERB
fbem-19722	149	27	internal	internal	ADJ
fbem-19722	149	28	control	control	NOUN
fbem-19722	149	29	systems	system	NOUN
fbem-19722	149	30	to	to	PART
fbem-19722	149	31	adapt	adapt	VERB
fbem-19722	149	32	to	to	ADP
fbem-19722	149	33	new	new	ADJ
fbem-19722	149	34	challenges	challenge	NOUN
fbem-19722	149	35	and	and	CCONJ
fbem-19722	149	36	demands	demand	NOUN
fbem-19722	149	37	.	.	PUNCT
fbem-19722	150	1	references	reference	NOUN
fbem-19722	150	2	[	[	X
fbem-19722	150	3	1	1	NUM
fbem-19722	150	4	]	]	PUNCT
fbem-19722	150	5	fazny	fazny	NOUN
fbem-19722	150	6	o	o	PROPN
fbem-19722	150	7	a	a	PRON
fbem-19722	150	8	,	,	PUNCT
fbem-19722	150	9	setiyawati	setiyawati	NOUN
fbem-19722	150	10	h.effect	h.effect	NOUN
fbem-19722	150	11	of	of	ADP
fbem-19722	150	12	implementing	implement	VERB
fbem-19722	150	13	the	the	DET
fbem-19722	150	14	internal	internal	ADJ
fbem-19722	150	15	control	control	NOUN
fbem-19722	150	16	system	system	NOUN
fbem-19722	150	17	and	and	CCONJ
fbem-19722	150	18	applying	apply	VERB
fbem-19722	150	19	the	the	DET
fbem-19722	150	20	principle	principle	NOUN
fbem-19722	150	21	of	of	ADP
fbem-19722	150	22	good	good	ADJ
fbem-19722	150	23	corporate	corporate	ADJ
fbem-19722	150	24	governance	governance	NOUN
fbem-19722	150	25	on	on	ADP
fbem-19722	150	26	the	the	DET
fbem-19722	150	27	quality	quality	NOUN
fbem-19722	150	28	of	of	ADP
fbem-19722	150	29	financial	financial	ADJ
fbem-19722	150	30	report	report	NOUN
fbem-19722	150	31	(	(	PUNCT
fbem-19722	150	32	a	a	DET
fbem-19722	150	33	case	case	NOUN
fbem-19722	150	34	study	study	NOUN
fbem-19722	150	35	of	of	ADP
fbem-19722	150	36	amanah	amanah	PROPN
fbem-19722	150	37	insani	insani	PROPN
fbem-19722	150	38	islamic	islamic	PROPN
fbem-19722	150	39	community	community	PROPN
fbem-19722	150	40	financing	financing	NOUN
fbem-19722	150	41	bank	bank	NOUN
fbem-19722	150	42	)	)	PUNCT
fbem-19722	151	1	[	[	X
fbem-19722	151	2	j	j	X
fbem-19722	151	3	]	]	X
fbem-19722	151	4	.	.	PUNCT
fbem-19722	152	1	journal	journal	PROPN
fbem-19722	152	2	of	of	ADP
fbem-19722	152	3	global	global	ADJ
fbem-19722	152	4	economy	economy	NOUN
fbem-19722	152	5	,	,	PUNCT
fbem-19722	152	6	business	business	NOUN
fbem-19722	152	7	and	and	CCONJ
fbem-19722	152	8	finance	finance	NOUN
fbem-19722	152	9	,	,	PUNCT
fbem-19722	152	10	2020	2020	NUM
fbem-19722	152	11	,	,	PUNCT
fbem-19722	152	12	2(6	2(6	NUM
fbem-19722	152	13	):	):	PUNCT
fbem-19722	152	14	12	12	NUM
fbem-19722	152	15	-	-	SYM
fbem-19722	152	16	14	14	NUM
fbem-19722	152	17	.	.	PUNCT
fbem-19722	153	1	[	[	X
fbem-19722	153	2	2	2	X
fbem-19722	153	3	]	]	PUNCT
fbem-19722	153	4	everard	everard	NOUN
fbem-19722	153	5	a	a	DET
fbem-19722	153	6	,	,	PUNCT
fbem-19722	153	7	pierre	pierre	PROPN
fbem-19722	153	8	s	s	PROPN
fbem-19722	153	9	k	k	PROPN
fbem-19722	153	10	.valuation	.valuation	PROPN
fbem-19722	153	11	issues	issue	NOUN
fbem-19722	153	12	,	,	PUNCT
fbem-19722	153	13	auditor	auditor	NOUN
fbem-19722	153	14	fraud	fraud	NOUN
fbem-19722	153	15	,	,	PUNCT
fbem-19722	153	16	and	and	CCONJ
fbem-19722	153	17	pcaob	pcaob	PROPN
fbem-19722	153	18	confirmation	confirmation	NOUN
fbem-19722	153	19	:	:	PUNCT
fbem-19722	153	20	findings	finding	NOUN
fbem-19722	153	21	from	from	ADP
fbem-19722	153	22	an	an	DET
fbem-19722	153	23	analysis	analysis	NOUN
fbem-19722	153	24	of	of	ADP
fbem-19722	153	25	lawsuits	lawsuit	NOUN
fbem-19722	153	26	against	against	ADP
fbem-19722	153	27	large	large	ADJ
fbem-19722	153	28	public	public	ADJ
fbem-19722	153	29	accounting	accounting	NOUN
fbem-19722	153	30	firms	firm	NOUN
fbem-19722	154	1	[	[	X
fbem-19722	154	2	j	j	X
fbem-19722	154	3	]	]	X
fbem-19722	154	4	.	.	PUNCT
fbem-19722	155	1	journal	journal	PROPN
fbem-19722	155	2	of	of	ADP
fbem-19722	155	3	accounting	accounting	NOUN
fbem-19722	155	4	,	,	PUNCT
fbem-19722	155	5	auditing	auditing	NOUN
fbem-19722	155	6	finance	finance	NOUN
fbem-19722	155	7	,	,	PUNCT
fbem-19722	155	8	2024	2024	NUM
fbem-19722	155	9	,	,	PUNCT
fbem-19722	155	10	39(2):456	39(2):456	NOUN
fbem-19722	155	11	-	-	PUNCT
fbem-19722	155	12	467	467	NUM
fbem-19722	155	13	.	.	PUNCT
fbem-19722	156	1	[	[	X
fbem-19722	156	2	3	3	X
fbem-19722	156	3	]	]	X
fbem-19722	156	4	gao	gao	PROPN
fbem-19722	156	5	x	x	X
fbem-19722	156	6	,	,	PUNCT
fbem-19722	156	7	jia	jia	PROPN
fbem-19722	156	8	y	y	PROPN
fbem-19722	156	9	.internal	.internal	PROPN
fbem-19722	156	10	control	control	PROPN
fbem-19722	156	11	over	over	ADP
fbem-19722	156	12	financial	financial	ADJ
fbem-19722	156	13	reporting	reporting	NOUN
fbem-19722	156	14	and	and	CCONJ
fbem-19722	156	15	the	the	DET
fbem-19722	156	16	safeguarding	safeguarding	NOUN
fbem-19722	156	17	of	of	ADP
fbem-19722	156	18	corporate	corporate	ADJ
fbem-19722	156	19	resources	resource	NOUN
fbem-19722	156	20	:	:	PUNCT
fbem-19722	156	21	evidence	evidence	NOUN
fbem-19722	156	22	from	from	ADP
fbem-19722	156	23	the	the	DET
fbem-19722	156	24	value	value	NOUN
fbem-19722	156	25	of	of	ADP
fbem-19722	156	26	cash	cash	NOUN
fbem-19722	156	27	holdings	holding	NOUN
fbem-19722	156	28	[	[	X
fbem-19722	156	29	j	j	X
fbem-19722	156	30	]	]	X
fbem-19722	156	31	.	.	PUNCT
fbem-19722	157	1	contemporary	contemporary	ADJ
fbem-19722	157	2	accounting	accounting	PROPN
fbem-19722	157	3	research	research	NOUN
fbem-19722	157	4	,	,	PUNCT
fbem-19722	157	5	2016	2016	NUM
fbem-19722	157	6	,	,	PUNCT
fbem-19722	157	7	33(2):783	33(2):783	NUM
fbem-19722	157	8	-	-	SYM
fbem-19722	157	9	814	814	NUM
fbem-19722	157	10	.	.	PUNCT
fbem-19722	158	1	[	[	X
fbem-19722	158	2	4	4	NUM
fbem-19722	158	3	]	]	X
fbem-19722	158	4	rupley	rupley	NOUN
fbem-19722	158	5	k	k	PROPN
fbem-19722	158	6	.corporate	.corporate	PROPN
fbem-19722	158	7	governance	governance	NOUN
fbem-19722	158	8	characteristics	characteristic	NOUN
fbem-19722	158	9	of	of	ADP
fbem-19722	158	10	firms	firm	NOUN
fbem-19722	158	11	reporting	report	VERB
fbem-19722	158	12	internal	internal	ADJ
fbem-19722	158	13	control	control	NOUN
fbem-19722	158	14	deficiencies[j].corporate	deficiencies[j].corporate	PROPN
fbem-19722	158	15	ownership	ownership	NOUN
fbem-19722	158	16	control,2011,8(2(continued-3)):11	control,2011,8(2(continued-3)):11	NOUN
fbem-19722	158	17	-	-	PUNCT
fbem-19722	158	18	14	14	NUM
fbem-19722	158	19	.	.	PUNCT
fbem-19722	159	1	[	[	X
fbem-19722	159	2	5	5	X
fbem-19722	159	3	]	]	X
fbem-19722	159	4	zhang	zhang	PROPN
fbem-19722	159	5	c	c	PROPN
fbem-19722	159	6	,	,	PUNCT
fbem-19722	159	7	li	li	PROPN
fbem-19722	159	8	z	z	PROPN
fbem-19722	159	9	,	,	PUNCT
fbem-19722	159	10	xu	xu	PROPN
fbem-19722	159	11	j	j	PROPN
fbem-19722	159	12	,	,	PUNCT
fbem-19722	159	13	et	et	PROPN
fbem-19722	159	14	al.accounting	al.accounte	VERB
fbem-19722	159	15	information	information	NOUN
fbem-19722	159	16	quality	quality	NOUN
fbem-19722	159	17	,	,	PUNCT
fbem-19722	159	18	firm	firm	ADJ
fbem-19722	159	19	ownership	ownership	NOUN
fbem-19722	159	20	and	and	CCONJ
fbem-19722	159	21	technology	technology	NOUN
fbem-19722	159	22	innovation	innovation	NOUN
fbem-19722	159	23	:	:	PUNCT
fbem-19722	159	24	evidence	evidence	NOUN
fbem-19722	159	25	from	from	ADP
fbem-19722	159	26	china[j].international	china[j].international	ADJ
fbem-19722	159	27	review	review	NOUN
fbem-19722	159	28	of	of	ADP
fbem-19722	159	29	financial	financial	ADJ
fbem-19722	159	30	analysis	analysis	NOUN
fbem-19722	159	31	,	,	PUNCT
fbem-19722	159	32	2024	2024	NUM
fbem-19722	159	33	(	(	PUNCT
fbem-19722	159	34	1	1	NUM
fbem-19722	159	35	):	):	PUNCT
fbem-19722	159	36	93	93	NUM
fbem-19722	159	37	.	.	PUNCT